Source file signed link, expires in 15 minutes
Extracted text 603
Page 1
MENGAKSELERASI
TRANSFORMASI UNTUK
PERTUMBUHAN BERKELANJUTAN
Accelerating Transformation for Sustainable Growth
PT Bank Ganesha Tbk
2025 Laporan Tahunan dan Laporan Keberlanjutan
Annual Report and Sustainability Report
Page 2
Sanggahan dan Batasan Tanggung Jawab
Disclaimer and Scope of Responsibilities
Sesuai peraturan perundang-undangan yang berlaku, Bank berkomitmen untuk menerbitkan
Laporan Tahunan dan Laporan Keberlanjutan, baik dalam satu kesatuan maupun secara terpisah,
sebagai bentuk perwujudan prinsip keterbukaan kepada seluruh pemangku kepentingan.
As per the applicable laws and regulations, the Bank is committed to publishing Annual
Report and Sustainability Report, either in one unit or separately, as a form of embodiment of
the transparency principle to all stakeholders.
Laporan Tahunan ini memuat pernyataan kondisi keuangan, This Annual Report contains statements of financial condition,
hasil operasi, proyeksi, rencana, strategi, kebijakan, serta tujuan operating results, projections, plans, strategies, policies, and objectives
Bank, yang digolongkan sebagai pernyataan ke depan dalam of the Bank, which are classified as forward-looking statements
pelaksanaan perundang-undangan yang berlaku, kecuali hal-hal in the implementation of applicable laws and regulations, except
yang bersifat historis. for historical matters.
Pernyataan-pernyataan tersebut memiliki prospek risiko, ketidakpastian, These statements have prospects of risk, uncertainty, and may
serta dapat mengakibatkan perkembangan aktual secara material result in actual developments that are materially different from
berbeda dari yang dilaporkan. Pernyataan-pernyataan prospektif those reported. Prospective statements in this report are made
dalam laporan ini dibuat berdasarkan berbagai asumsi mengenai based on various assumptions regarding current and future
kondisi terkini dan kondisi mendatang serta lingkungan bisnis, di conditions and the business environment, where the Bank
mana Bank menjalankan kegiatan usaha. Pernyataan yang terdapat carries out business activities. The statements contained in this
dalam laporan ini tidak menjadi jaminan kinerja di masa yang akan report are not a guarantee of future performance, considering
datang, mengingat kinerja aktual di masa depan dapat berbeda that actual future performance may differ from the statements
dengan pernyataan pada laporan ini karena dapat dipengaruhi oleh in this report because they may be influenced by several
beberapa faktor di luar kendali Bank. factors beyond the Bank’s control.
Data keuangan dalam Laporan ini menggunakan denominasi Rupiah, Financial data in this Report uses Rupiah denomination, unless
kecuali diindikasikan lain. Data keuangan yang kami sampaikan otherwise indicated. The financial data that we submit has been
sudah diaudit oleh Kantor Akuntan Publik Purwanto Susanti dan audited by Public Accounting Firm Purwanto Susanti and Surja
Surja (Jaringan Asosiasi dari Ernst & Young/EY). Data kuantitatif dalam (Association Network of Ernst & Young/EY). Quantitative data in
Laporan ini disajikan dengan menggunakan prinsip daya banding this Report is presented using the comparability principle of at
(comparability), minimal dalam 2 tahun berturut-turut. Dengan least 2 consecutive years. Thus, report users can analyze the Bank’s
demikian, pengguna laporan dapat melakukan analisis arah kinerja performance trend. Reports are made in 2 languages, Indonesian
Bank. Laporan dibuat dalam 2 bahasa, yakni Bahasa Indonesia dan and English.
Bahasa Inggris.
Penyusunan laporan ini merujuk pada Peraturan Otoritas Jasa This report is prepared by referring to the Financial Services
Keuangan No. 29/POJK.03/2016 tentang Laporan Tahunan Authority Regulation No. 29/POJK.03/2016 on Annual Reports
Emiten atau Perusahaan Publik, Surat Edaran Otoritas Jasa of Issuers or Public Companies, Financial Services Authority
Keuangan No. 16/SEOJK.03/2021 tentang Bentuk dan Isi Laporan Circular No. 16/SEOJK.03/2021 on Form and Content of Annual
Tahunan Emiten atau Perusahaan Publik, Peraturan Otoritas Reports of Issuers or Public Companies, Financial Services
Jasa Keuangan No. 37/POJK.03/2019 tentang Transparansi dan Authority Regulation No. 37/POJK.03/2019 on Transparency and
Publikasi Laporan Bank, Surat Edaran Otoritas Jasa Keuangan Publication of Bank Reports, Financial Services Authority Circular
No. 9/SEOJK.03/2020 tentang Transparansi dan Publikasi Laporan No. 9/SEOJK.03/2020 on Transparency and Publication of Conventional
Bank Umum Konvensional, serta Peraturan Otoritas Jasa Keuangan Commercial Bank Reports, and Financial Services Authority Regulation
No. 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan No. 51/POJK.03/2017 on Implementation of Sustainable Finance for
bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. Financial Services Institutions, Issuers, and Public Companies. This
Penyusunan Laporan berdasarkan kriteria tersebut telah diverifikasi Report, which is prepared based on these criteria, has been verified
oleh pihak internal, tanpa proses penjaminan oleh pihak eksternal by an internal party, without an assurance process by an independent
yang independen. external party.
Melalui laporan ini, Bank berharap para pemangku kepentingan Through this report, the Bank expects that stakeholders can find out
dapat mengetahui komitmen dan kontribusi Bank Ganesha dalam Bank Ganesha’s commitment to and contribution in efforts to achieve
upaya pencapaian Tujuan Pembangunan Berkelanjutan (Sustainable the Sustainable Development Goals (SDGs). This annual report
Development Goals/SDGs). Laporan tahunan ini memuat kata “Bank contains the words “Bank Ganesha”, “Bank”, and “Company” that are
Ganesha”, “Bank”, dan “Perseroan” yang didefinisikan sebagai PT Bank defined as PT Bank Ganesha Tbk, which carries out business activities
Ganesha Tbk yang menjalankan kegiatan usaha di jasa keuangan. in financial services. The mention of “Rupiah”, “Rp”, or “IDR” refers to
Penyebutan satuan mata uang “Rupiah”, “Rp”, atau “IDR” merujuk the official currency of the Republic of Indonesia, while “US Dollars”
pada mata uang resmi Republik Indonesia, sedangkan “Dollar AS” atau or “USD” refers to the official currency of the United States of America.
“USD” merujuk pada mata uang resmi Amerika Serikat. Adapun semua All of the Bank’s financial information is presented in Rupiah.
informasi keuangan Bank disajikan dalam mata uang Rupiah.
Page 3
2025
Mengakselerasi Transformasi untuk Pertumbuhan Berkelanjutan
Accelerating Transformation for Sustainable Growth
Fase baru perjalanan Bank Ganesha tidak lagi sekadar membangun fondasi perubahan, melainkan mempercepat arah
transformasi agar menghasilkan pertumbuhan yang lebih kuat, relevan, dan bernilai jangka panjang. Sepanjang tahun
2025, arah tersebut tampak dalam upaya Bank memperkuat intermediasi, memperluas layanan digital, menjaga kualitas
aset, serta meningkatkan efisiensi dan profitabilitas di tengah perlambatan ekonomi global dan tekanan persaingan
industri. Peluncuran NEW BANGGA, penguatan ekosistem layanan digital, pertumbuhan kredit dan dana pihak ketiga,
serta peningkatan laba bersih menunjukkan bahwa transformasi yang dijalankan tidak berhenti pada pembaruan sistem,
tetapi telah menjadi penggerak utama peningkatan kinerja dan daya saing Bank.
Pertumbuhan yang dibangun Bank Ganesha tidak diarahkan untuk jangka pendek semata, melainkan dijalankan
dengan keseimbangan antara ekspansi usaha, kehati-hatian, dan tanggung jawab keberlanjutan. Hal ini tercermin dari
penguatan struktur keuangan, perbaikan indikator profitabilitas dan kualitas kredit, serta konsistensi integrasi prinsip
keberlanjutan melalui pengembangan pembiayaan yang lebih bertanggung jawab, peningkatan kapasitas sumber daya
manusia, dan pengelolaan operasional yang semakin efisien. Dengan demikian, transformasi yang dipercepat sepanjang
tahun 2025 bukan hanya memperluas kapasitas bisnis Bank, tetapi juga memperkuat kemampuan untuk tumbuh secara
sehat, adaptif, dan berkelanjutan di tengah dinamika industri yang terus berubah.
The new phase of Bank Ganesha’s journey is no longer simply about establishing the foundation for changes, but rather accelerating the direction
of transformation to generate stronger, more relevant, and more valuable long-term growth. Throughout 2025, this direction was evident in
the Bank’s efforts to strengthen intermediation, expand digital services, maintain asset quality, and improve efficiency and profitability amid the global
economic slowdown and pressures of industry competition. The launching of NEW BANGGA, strengthening of digital service ecosystem, growth in
loans and third-party funds, as well as increase in net profit demonstrate that the transformation undertaken goes beyond system updates, emerging
as the primary driver for the Bank’s improved performance and competitiveness.
Bank Ganesha’s growth is not solely focused on the short term, but is driven with the balance of business expansion, prudence, and responsibility for sustainability.
This is reflected in the strengthening of financial structure, improvements in profitability and loan quality indicators, and the consistent integration of
sustainability principles through the development of more responsible financing, improved human resource capacity, and the increasingly efficient operational
management. Thus, the accelerated transformation throughout 2025 not only expanded the Bank’s business capacity but also strengthened its ability to grow
healthily, adaptively, and sustainably amidst the ever-changing industry dynamics.
2024 2023 2022
Pertumbuhan Berkelanjutan Mengoptimalkan Potensi Menjaga Keunggulan dengan
melalui Transformasi Digital untuk Pertumbuhan Berkelanjutan Pengembangan Bisnis Berkelanjutan
Sustainable Growth through Digital Optimizing Potential for Sustainable Growth Maintaining Excellence through Continuous
Transformation Business Development
Bank Ganesha menjadikan transformasi digital Ketidakpastian dunia global yang memengaruhi Pengembangan fundamental pertumbuhan yang
sebagai katalis untuk kemajuan berkelanjutan. kondisi perekonomian dan siklus bisnis masih terus sehat dan solid secara berkelanjutan dapat
Bank melakukan perubahan menyeluruh dan berlangsung di tahun 2023. Namun, dengan strategi menghasilkan kinerja yang unggul dan berdaya
fundamental yang diinisiasi oleh teknologi digital yang komprehensif untuk mengatasi tantangan tahan di tengah iklim bisnis yang dinamis dan
dalam semua aspek operasional dan strategis yang kompleks, PT Bank Ganesha Tbk dapat penuh tantangan. Atas dasar tersebut, Bank terus
perusahaan. Melalui transformasi yang dilakukan melaju lebih jauh, meraih setiap peluang yang melanjutkan penguatan dan pembenahan di bidang
dengan cara yang bertanggung jawab dan terbuka. Bank bergerak lincah untuk mengatasi teknologi informasi, pengembangan pembiayaan,
berpikiran ke depan, Bank memperkuat kinerja setiap tantangan, baik yang berasal dari eksternal terutama yang mendukung UMKM, serta
perusahaan sambil mendukung tujuan-tujuan maupun internal, dalam rangka mengoptimalkan penguatan struktur permodalan untuk menjamin
keberlanjutan yang telah ditetapkan. potensi-potensi untuk meraih pertumbuhan yang pengembangan usaha.
sehat, solid, dan berkelanjutan. Beberapa strategi
utama yang ditempuh Bank adalah melakukan
ekspansi kredit melalui peningkatan kerja sama
dengan mitra strategis, mengendalikan cost of fund,
mengefisienkan operasional dan beban operasi,
serta menyempurnakan sistem layanan digital.
Bank Ganesha embraces digital transformation Global uncertainty that affected economic conditions Sustainable development of healthy and
as a catalyst for sustainable progress. The Bank is and business cycle continued in 2023. However, solid growth fundamentals can produce
making comprehensive and fundamental changes, with a comprehensive strategy to overcome excellent performance and be resilient amidst
initiated by digital technology, in all operational complex challenges, PT Bank Ganesha Tbk can the uncertain and challenging business climate.
and strategic aspects of the company. Through progress further, seizing every open opportunity. On such basis, the Bank continues to strengthen
transformation carried out in a responsible and The Bank moves swiftly to overcome each challenge, and improve information technology, develop
forward-thinking manner, the Bank strengthens both from external and internal, to optimize its financing, especially those that support MSMEs,
the company’s performance while also supporting potential to achieve healthy, solid, and sustainable and strengthen the capital structure to ensure
the predetermined sustainability goals. growth. Some of the main strategies adopted by business development.
the Bank are expanding loans through increasing
cooperation with strategic partners, controlling cost
of funds, streamlining operations and operating
expenses, and improving digital service systems.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 1
Page 4
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kekuatan Kompetitif
Competitive Strength
Komitmen Tinggi Mitra Strategis Basis Nasabah
dari yang Kuat dan yang Loyal
Pemegang Saham Kooperatif
High Commitment Strong and Loyal Customer
from Cooperative Base
the Shareholders Strategic Partners
PT Bank Ganesha Tbk
2 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 5
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Pencapaian Tahun 2025
Achievement in 2025
Laba Bersih Tahun Berjalan
Net Profit for the Year
Rp
227,10 miliar / billion 12,58%
Total Liabilitas
Total Liabilities
Rp
7,65 triliun / trillion 10,68%
Total Ekuitas
Total Equity
Rp
3,69 triliun / trillion 7,08%
Total Aset
Total Assets
Rp
11,34 triliun / trillion 9,48%
Capital Adequacy Loan to Deposit Non-Performing
Return on Assets
Ratio Ratio Loans – Gross
78,73% 2,92% 77,52% 1,40%
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 3
Page 6
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Daftar isi
Table of Content
1 Kilas Kinerja / Performance Highlights
Ikhtisar Keuangan / Financial Highlights 8 Ikhtisar Obligasi / Bond Highlights 14 Daftar Keanggotaan Asosiasi / List of
23
Association Membership
Ikhtisar Operasional / Operational
12
Peristiwa Penting / Significant Events 15
Highlights
Penghargaan dan Sertifikasi / Awards
Ikhtisar Saham / Share Highlights 13 and Certifications
21
2 Laporan Manajemen / Management Report
Laporan Dewan Komisaris / Laporan Direksi /
Board of Commissioners’ Report 26 Board of Directors’ Report 32
3 Profil Perusahaan / Company Profile
Informasi Perusahaan / Company Pejabat Eksekutif / Executive Officers 84 Kronologi Pencatatan Saham / Chronology
Information
46 of Share Listing
90
Komposisi Pemegang Saham /
Riwayat Singkat / Brief History 47 Composition of Shareholders
86 Kronologi Pencatatan Efek Lainnya /
Chronology of Other Securities Listing
90
Jejak Langkah / Milestones 48 Komposisi Pemegang Saham berdasarkan
Status Kepemilikan / Composition of 87 Informasi Penggunaan Jasa Akuntan Publik
Visi, Misi, dan Nilai-Nilai Perusahaan /
Vision, Mission, and Corporate Values
50 Shareholders based on Ownership Status dan Kantor Akuntan Publik / Information
90
on the Use of Public Accountant and Public
Komposisi Kepemilikan Saham Dewan
Kegiatan Usaha / Business Activities 54 Komisaris dan Direksi / Composition
Accounting Firm
Produk dan Jasa / Products and Services 56 of Share Ownership of the Board of
88 Lembaga dan Profesi Penunjang Pasar
Wilayah Operasional Bank / Bank Commissioners and Board of Directors Modal / Capital Market Supporting 91
Operational Area
70 Struktur Pemegang Saham Utama dan
Institutions and Professions
Pengendali / Structure of Major and 89 Akses Informasi dan Data Perusahaan /
Struktur Organisasi / Organization
72 Access to Company Information and Data
92
Structure Controlling Shareholders
Informasi Entitas Anak, Perusahaan Informasi pada Situs Web Perusahaan /
Profil Dewan Komisaris / Profile of
74 Information on the Company Website
93
the Board of Commissioners Asosiasi, dan Ventura Bersama /
Information on Subsidiaries, Associated
89
Profil Direksi / Profile of the Board of
Directors
79 Companies, and Joint Ventures
4 Analisis dan Pembahasan Manajemen / Management Discussion and Analysis
Tinjauan Ekonomi dan Industri / Economic
96
Tinjauan Operasional / Operational
100 Tinjauan Keuangan / Financial Overview 109
and Industrial Overview Overview
5 Aspek Pendukung Bisnis / Supporting Business Aspects
Teknologi Informasi / Information
Technologies
130
6 Tata Kelola Perusahaan / Good Corporate Governance
Komitmen Penerapan GCG / Commitment Kerangka Penerapan GCG / GCG Rapat Umum Pemegang Saham / General
to GCG Implementation
140 Implementation Framework
142 Meeting of Shareholders
148
Prinsip GCG / GCG Principles 140 Peningkatan Kualitas Penerapan GCG Dewan Komisaris / Board of
158
Dasar Penerapan GCG / Basis of GCG secara Berkelanjutan / Continuous Quality 144 Commissioners
Implementation 141 Improvements of GCG Implementation Direksi / Board of Directors 169
PT Bank Ganesha Tbk
4 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 7
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Penilaian Kinerja Dewan Komisaris Organ Pendukung Direksi / Board of Pengendalian Gratifikasi / Gratification
dan Direksi / Performance Assessment Directors’ Supporting Organs
239 Control
345
of the Board of Commissioners and
182
Akuntan Publik / Public Accountant 255 Pakta Integritas / Integrity Pact 346
Board of Directors
Sistem Manajemen Risiko / Risk Management Rencana Strategis Bank / Bank Strategic
Penilaian Kinerja Komite di bawah Dewan System
257 Plan
346
Komisaris, Komite di bawah Direksi, dan
Pengungkapan Permodalan / Disclosure Transparansi Kondisi Keuangan dan
Organ Pendukung Direksi / Performance 269
Assessment of Committees under the Board 184
of Capital Non-Keuangan / Transparency of Financial 349
Pengungkapan Eksposur Risiko / Disclosure and Non-Financial Conditions
of Commissioners, Committees under 270
the Board of Directors, and Supporting of Risk Exposure Konglomerasi Keuangan / Financial
Conglomeration
349
Organs of the Board of Directors Sistem Pengendalian Internal / Internal
Control System
326 Pembelian Kembali Saham dan/atau
Pengembangan Kompetensi Dewan 350
Komisaris dan Direksi / Competency Fungsi Kepatuhan / Compliance Function 329 Obligasi / Share and/or Bond Buyback
Development of the Board of Commissioners
186 Pemberian Dana Kegiatan Politik dan
Program Anti-Pencucian Uang, Pencegahan
and Board of Directors Pendanaan Terorisme, dan Pencegahan Tanggung Jawab Sosial / Provision of
Funds for Political Activities and Social
350
Kebijakan Keberagaman Komposisi Dewan Pendanaan Proliferasi Senjata Pemusnah
Responsibility
Komisaris dan Direksi / Composition
195
Massal / Anti-Money Laundering, 335
Diversity Policy of the Board of Counter-Terrorist Financing, and Counter- Penyediaan Dana kepada Pihak Terkait
Commissioners and Board of Directors Proliferation Financing of Weapons of Mass dan Penyediaan Dana Besar / Provision of
Funds to Related Parties and Provision of
351
Kebijakan Pemisahan Chairman of Destruction Program
the Board dan Chief Executive Officer / Large Exposures
196
Perkara Hukum / Legal Cases 337
Chairman of the Board and Chief Executive Penyimpangan (Internal Fraud) /
Sanksi Administratif / Administrative 351
Officer Separation Policy
Sanctions
338 Irregularities (Internal Fraud)
Nominasi dan Remunerasi Dewan Kebijakan Transaksi dengan Pihak yang
Komisaris dan Direksi / Nomination
Kode Etik / Code of Conduct 339 Memiliki Hubungan Istimewa / Transaction 352
and Remuneration for the Board of
196 Kebijakan Pemberian Kompensasi Jangka Policy with Related Party
Commissioners and Board of Directors Panjang Berbasis Kinerja kepada Manajemen Internal Control over Financial Reporting
Pengelolaan Benturan Kepentingan Dewan dan/atau Karyawan / Policy of Providing 340 (ICoFR) / Internal Control over Financial 353
Komisaris dan Direksi / Management Performance based Long-Term Compensation Reporting (ICoFR)
of Conflicts of Interest for the Board of
204 to Management and/or Employees Penerapan Pedoman Tata Kelola
Commissioners and Board of Directors Kebijakan Pengungkapan Informasi / Perusahaan Terbuka / Implementation of 354
Information Disclosure Policy
341
Komite di Bawah Dewan Komisaris / Public Company Governance Guidelines
Committees under the Board of 205 Sistem Pelaporan Pelanggaran / Transparansi Praktik Bad Corporate
Whistleblowing System
342
Commissioners Governance / Transparency of Bad 359
Komite di Bawah Direksi / Committees Kebijakan Anti-Korupsi dan Anti-Fraud / Corporate Governance Practices
222 Anti-Corruption and Anti-Fraud Policies
344
under the Board of Directors
7 Laporan Keberlanjutan / Sustainability Report
Strategi Keberlanjutan / Sustainability Penentuan Topik Material / Determining Keberlanjutan Aspek Ekonomi / Economic
Strategy
362 the Material Topic
373 Aspect Sustainability
376
Dukungan terhadap SDGs / Support for SDGs 365 Permasalahan terhadap Penerapan Keberlanjutan Aspek Sosial / Social Aspect
378
Ikhtisar Keberlanjutan / Sustainability Keuangan Berkelanjutan / Problems with 375 Sustainability
Highlights
366 the Implementation of Sustainable Finance Mewujudkan Kepedulian terhadap
Perubahan yang Bersifat Signifikan / Lingkungan Hidup / Realizing Concern for 405
Tata Kelola Keberlanjutan / Sustainability
368 Significant Changes
376 the Environment
Governance
Verifikasi Tertulis dari Pihak Independen / Tanggung Jawab Laporan Tahunan dan Daftar Pengungkapan sesuai Peraturan
Written Verification from Independent 412 Laporan Keberlanjutan / Annual Report 413 Otoritas Jasa Keuangan
Party and Sustainability Report Responsibility No. 51/POJK.03/2017 / List of Disclosures 431
Tanggapan terhadap Umpan Balik Kriteria Penyampaian Laporan Tahunan According to Financial Services Authority
Laporan Keberlanjutan Tahun berdasarkan SEOJK No. 16/SEOJK.04/2021 / Regulation No. 51/POJK.03/2017
Sebelumnya / Response to Feedback from
412 Criteria for Annual Report Submission
414 Daftar Pengungkapan sesuai Pelaporan
Previous Year’s Sustainability Report based on SEOJK No. 16/SEOJK.04/2021 ESG Metrik / List of Disclosures According 433
to ESG Reporting Metrics
8 Laporan Keuangan / Financial Statements
Lembar Umpan Balik / Feedback Form
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 5
Page 8
PT Bank Ganesha Tbk 6 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 9
1
Kilas Kinerja
Performance Highlights
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 7
Page 10
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Ikhtisar Keuangan
Financial Highlights
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Uraian 2025 2024 2023 Description
Posisi Keuangan Financial Position
Aset Assets
Kas 51.492 45.628 43.763 Cash
Giro pada Bank Indonesia 520.644 372.189 450.009 Current Accounts with Bank Indonesia
Giro pada Bank Lain – Pihak Ketiga 85.248 378.754 745.311 Current Accounts with Other Banks – Third Parties
Penempatan pada Bank Indonesia dan Bank Lain – Placements with Bank Indonesia and Other Banks –
1.029.422 1.636.743 1.085.274
Pihak Ketiga Third Parties
Efek-Efek – Pihak Ketiga 3.697.860 2.837.367 1.482.867 Securities – Third Parties
Efek-Efek yang Dibeli dengan Janji Dijual Kembali – Securities Purchased under Agreements to Resell –
43.494 - 1.150.667
Pihak Ketiga Third Parties
Kredit 5.816.614 5.019.832 4.335.772 Loans
Tagihan Akseptasi 5.319 11.619 - Acceptance Receivables
Cadangan Kerugian Penurunan Nilai (199.290) (239.988) (198.254) Allowance for Impairment Losses
Aset Tetap – Neto 61.916 63.141 61.547 Fixed Assets – Net
Aset Hak Guna – Neto 8.666 12.346 18.937 Right-of-Use Assets – Net
Aset Tak Berwujud – Neto 9.894 10.703 11.447 Intangible Assets – Net
Aset Pajak Tangguhan 57.525 104.037 105.146 Deferred Tax Assets
Aset Lain-Lain – Neto 151.586 105.879 109.823 Other Assets – Net
Total Aset 11.340.390 10.358.250 9.402.309 Total Assets
Liabilitas Liabilities
Liabilitas Segera 31.303 140.958 11.873 Liabilities Due Immediately
Simpanan 7.503.471 6.653.778 5.992.039 Deposits
Simpanan dari Bank Lain – Pihak Ketiga 4.002 2.143 2.238 Deposits from Other Banks – Third Parties
Kewajiban Akseptasi 5.319 11.619 - Acceptance Liabilities
Utang Pajak 10.952 10.315 53.600 Taxes Payable
Liabilitas Imbalan Pasca Kerja 34.003 30.212 28.582 Post-Employment Benefits Obligation
Liabilitas Lain-Lain 62.063 63.944 69.775 Other Liabilities
Total Liabilitas 7.651.113 6.912.969 6.158.107 Total Liabilities
Ekuitas Equity
Modal Saham 2.397.100 2.397.100 2.397.100 Share Capital
Tambahan Modal Disetor 692.110 692.110 692.110 Additional Paid-In Capital
Surplus Revaluasi Aset Tetap – Neto 36.784 36.784 33.746 Revaluation Surplus of Fixed Assets – Net
Perubahan Nilai Wajar dari Aset Keuangan yang
Fair Value Changes of Securities Measured at Fair
Diukur pada Nilai Wajar melalui Penghasilan 8.541 (9.905) (5.342)
Value through Other Comprehensive Income
Komprehensif Lain
PT Bank Ganesha Tbk
8 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 11
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Uraian 2025 2024 2023 Description
Pengukuran Kembali Program Imbalan Pasti – Neto (17.308) (15.760) (16.650) Remeasurement of Defined Benefit Plan – Net
Saldo Laba 572.050 344.952 143.238 Retained Earnings
Total Ekuitas 3.689.277 3.445.281 3.244.202 Total Equity
Total Liabilitas dan Ekuitas 11.340.390 10.358.250 9.402.309 Total Liabilities and Equity
Laba Rugi dan Penghasilan Komprehensif Lain Profit or Loss and Other Comprehensive Income
Pendapatan Bunga 714.085 723.201 592.752 Interest Income
Beban Bunga – Neto (307.959) (258.832) (151.033) Interest Expenses – Net
Pendapatan Bunga – Neto 406.126 464.369 441.719 Interest Income – Net
Pendapatan Operasional Lainnya 91.500 68.211 51.888 Other Operating Income
Beban Kerugian Penurunan Nilai 36.942 (50.344) (141.193) Provision for Impairment Losses
Beban Operasional Lainnya (238.541) (222.710) (221.553) Other Operating Expenses
Beban Operasional Lainnya – Neto (201.599) (273.054) (310.858) Other Operating Expenses – Net
Laba Operasional 296.027 259.526 130.861 Income from Operations
Pendapatan (Beban) Non-Operasional – Neto (5.418) (4.849) (2.077) Non-Operating Income (Expenses) – Net
Laba Sebelum Pajak Penghasilan 290.609 254.677 128.784 Profit Before Income Tax
Beban Pajak Penghasilan (63.511) (52.963) (24.819) Income Tax Expense
Laba Bersih Tahun Berjalan yang Diatribusikan kepada: 227.098 201.714 103.965 Net Profit for the Year Attributable to:
Pemilik Entitas Induk 227.098 201.714 103.965 Owners of the Entity
Kepentingan Non-Pengendali - - - Non-Controlling Interests
Keuntungan (Kerugian) Komprehensif Lain Tahun
16.898 (635) 1.475 Other Comprehensive Gain (Loss) for the Year – Net
Berjalan – Neto
Total Laba Komprehensif Tahun Berjalan yang Total Comprehensive Income for the Year
243.996 201.079 105.440
Diatribusikan kepada: Attributable to:
Pemilik Entitas Induk 243.996 201.079 - Owners of the Entity
Kepentingan Non-Pengendali - - - Non-Controlling Interests
Laba per Saham Dasar/Dilusian (dalam Rupiah penuh) 9,4 8,4 5,0 Basic/Diluted Earnings per Share (in full Rupiah)
Arus Kas Cash Flows
Arus Kas dari Aktivitas Operasi (462.085) 1.074.908 (1.089.924) Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi (277.293) (954.948) (7.427) Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan (7.130) (11.003) (7.698) Cash Flows from Financing Activity
Kenaikan (Penurunan) Neto Kas dan Setara Kas (746.508) 108.957 (1.105.049) Net Increase (Decrease) in Cash and Cash Equivalents
Kas dan Setara Kas Awal Tahun 2.433.314 2.324.357 3.429.406 Cash and Cash Equivalents at Beginning of Year
Kas dan Setara Kas Akhir Tahun 1.686.806 2.433.314 2.324.357 Cash and Cash Equivalents at End of Year
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 9
Page 12
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Uraian 2025 2024 2023 Description
Rasio Keuangan dan Kepatuhan (dalam %) Financial and Compliance Ratios (in %)
Rasio Permodalan Capital Ratio
Capital Adequacy Ratio dengan Memperhitungkan Capital Adequacy Ratio by Calculating Credit Risk and
80,41 74,83 94,67
Risiko Kredit dan Risiko Operasional Operational Risk
Capital Adequacy Ratio dengan Memperhitungkan Capital Adequacy Ratio by Calculating Credit Risk,
78,73 72,55 94,38
Risiko Kredit, Risiko Pasar, dan Risiko Operasional Market Risk, and Operational Risk
Rasio Aset Produktif Earning Assets Ratio
Aset Produktif Bermasalah dan Aset Non-Produktif Non-Performing Earning Assets and Non-Performing
Bermasalah terhadap Total Aset Produktif dan Aset 1,08 0,99 1,30 Non-Earning Assets to Total Earning Assets and
Non-Produktif Non-Earning Assets
Aset Produktif Bermasalah terhadap Aset Produktif 0,76 0,62 0,82 Non-Performing Earning Assets to Earning Assets
Cadangan Kerugian Penurunan Nilai (CKPN) Aset Allowance for Impairment Losses (CKPN) of Financial
1,95 2,65 2,40
Keuangan terhadap Aset Produktif Assets to Earning Assets
Non-Performing Loans – Neto 0,04 0,09 0,20 Non-Performing Loans – Net
Non-Performing Loans – Bruto 1,40 1,16 1,62 Non-Performing Loans – Gross
Rasio Rentabilitas Profitability Ratio
Return on Assets 2,92 2,76 1,55 Return on Assets
Return on Equity 6,57 6,30 3,45 Return on Equity
Beban Operasional terhadap Pendapatan Operasional 64,92 67,21 79,36 Operating Expenses to Operating Income
Net Interest Margin 4,40 5,43 5,80 Net Interest Margin
Rasio Profitabilitas Profitability Ratio
Rasio Laba terhadap Total Aset 2,00 1,95 1,11 Profit to Total Assets Ratio
Rasio Laba terhadap Total Ekuitas 6,16 5,85 3,20 Profit to Total Equity Ratio
Rasio Laba terhadap Pendapatan Bunga 31,80 27,89 17,54 Profit to Interest Income Ratio
Rasio Solvabilitas Solvency Ratios
Rasio Liabilitas terhadap Total Aset 67,47 66,74 65,50 Liabilities to Total Assets Ratio
Rasio Liabilitas terhadap Total Ekuitas 207,39 200,65 189,82 Liabilities to Total Equity Ratio
Rasio Aktiva Tetap terhadap Ekuitas 1,68 1,83 1,90 Fixed Assets to Equity Ratio
Rasio Likuiditas Liquidity Ratios
Loan to Deposit Ratio 77,52 75,44 72,36 Loan to Deposit Ratio
Rasio Kepatuhan Compliance Ratio
Giro Wajib Minimum Statutory Reserve Requirement
Primer – Rupiah 8,01 6,44 9,18 Primary – Rupiah
Sekunder – Rupiah 44,38 36,58 67,23 Secondary – Rupiah
Valuta Asing 4,32 4,01 4,07 Foreign Currency
Posisi Devisa Neto 0,20 0,50 0,17 Net Open Position
PT Bank Ganesha Tbk
10 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 13
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Total Aset Total Liabilitas
Total Assets Total Liabilities
(dalam jutaan Rupiah / in millions of Rupiah) (dalam jutaan Rupiah / in millions of Rupiah)
11.340.390 7.651.113
10.358.250 6.912.969
9.402.309 6.158.107
2023 2024 2025 2023 2024 2025
Total Ekuitas Pendapatan Bunga
Total Equity Interest Income
(dalam jutaan Rupiah / in millions of Rupiah) (dalam jutaan Rupiah / in millions of Rupiah)
3.689.277 723.201 714.085
3.445.281
3.244.202
592.752
2023 2024 2025 2023 2024 2025
Pendapatan Operasional Lainnya Laba Bersih Tahun Berjalan
Other Operating Income Net Profit for the Year
(dalam jutaan Rupiah / in millions of Rupiah) (dalam jutaan Rupiah / in millions of Rupiah)
91.500 227.098
201.714
68.211
51.888
103.965
2023 2024 2025 2023 2024 2025
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 11
Page 14
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Ikhtisar Operasional
Operational Highlights
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Uraian 2025 2024 2023 Description
Produk Simpanan Deposit Products
Deposito Berjangka 5.577.642 4.568.030 3.507.763 Time Deposits
Giro 1.314.865 1.550.922 1.937.370 Demand Deposits
Tabungan 610.964 534.826 546.906 Savings Deposits
Total 7.503.471 6.653.778 5.992.039 Total
Produk Pinjaman Loan Products
Kredit Modal Kerja 4.544.388 3.409.789 3.040.806 Working Capital Loans
Kredit Investasi 415.460 652.289 835.244 Investment Loans
Kredit Konsumsi 856.766 957.754 459.722 Consumer Loans
Total 5.816.614 5.019.832 4.335.772 Total
Produk Simpanan Produk Pinjaman
Deposit Products Loan Products
(dalam jutaan Rupiah / in millions of Rupiah) (dalam jutaan Rupiah / in millions of Rupiah)
7.503.471 5.816.614
6.653.778 5.019.832
5.992.039
4.335.772
2023 2024 2025 2023 2024 2025
PT Bank Ganesha Tbk
12 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 15
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Ikhtisar Saham
Share Highlights
Harga Saham Total Saham Volume Kapitalisasi
Share Price Beredar Transaksi Pasar
(Lembar Saham) (Lembar Saham) (Rp Juta)
Periode Terendah Tertinggi Penutupan Period
Total Outstanding Transaction Market
Lowest Highest Closing Shares Volume Capitalization
(Rp) (Rp) (Rp) (Shares) (Shares) (Rp Million)
2025
Triwulan I 62 79 77 23.970.997.103 13.589.400 1.845.767 Quarter I
Triwulan II 69 87 77 23.970.997.103 2.360.200 1.845.767 Quarter II
Triwulan III 75 130 112 23.970.997.103 26.963.600 2.684.752 Quarter III
Triwulan IV 104 135 119 23.970.997.103 19.439.900 2.852.549 Quarter IV
2024
Triwulan I 69 82 69 23.970.997.103 372.518.600 1.653.999 Quarter I
Triwulan II 61 71 62 23.970.997.103 366.633.300 1.486.202 Quarter II
Triwulan III 58 82 75 23.970.997.103 955.596.300 1.797.825 Quarter III
Triwulan IV 70 92 76 23.970.997.103 1.342.538.100 1.821.796 Quarter IV
Grafik Pergerakan Harga Saham
Graph of Share Price Movement
Volume Perdagangan (Lembar Saham) Harga Penutupan (Rp)
Trading Volume (Shares) Closing Price (Rp)
450.000.000 160
400.000.000 140
350.000.000
120
300.000.000
100
250.000.000
80
200.000.000
60
150.000.000
40
100.000.000
50.000.000 20
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2024 2025
Volume Perdagangan (Lembar Saham) / Trading Volume (Shares)
Harga Penutupan (Rp) / Closing Price (Rp)
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 13
Page 16
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Aksi Korporasi
Corporate Actions
Pada tahun 2025, Bank tidak melakukan aksi korporasi, In 2025, the Bank did not carry out any corporate actions,
seperti pemecahan saham (stock split), penggabungan such as stock split, reverse stock, stock dividend, bonus
saham (reverse stock), dividen saham, saham bonus, shares, changes in shares’ nominal value, issuance of
perubahan nilai nominal saham, penerbitan efek konversi, convertible securities, and/or capital increase or decrease.
dan/atau penambahan maupun pengurangan modal.
Aktivitas Perdagangan Saham Share Trading Activity
Di sepanjang tahun 2025, Bank tidak menerima sanksi Throughout 2025, the Bank did not receive any sanctions in
berupa penghentian sementara perdagangan saham the form of temporary suspension of share trading and/or
(suspension) dan/atau pembatalan pencatatan saham delisting of share from Indonesia Stock Exchange.
(delisting) dari Bursa Efek Indonesia.
Ikhtisar Obligasi
Bond Highlights
Bank tidak menerbitkan obligasi, sukuk, maupun obligasi The Bank did not issue any bonds, sukuk, or convertible
konversi pada tahun 2025. bonds in 2025.
PT Bank Ganesha Tbk
14 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 17
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Peristiwa Penting
Significant Events
Januari / January 2025
Penghargaan “The Best Indonesia Enterprises Risk Management Award – VII – 2025”
16
Award of “The Best Indonesia Enterprises Risk Management Award – VII – 2025”
Bank Ganesha meraih penghargaan “The Best Indonesia Enterprises Risk
Management Award – VII – 2025” untuk kategori Bank Public Company dengan
aset di atas Rp9 triliun yang diselenggarakan oleh Economic Review. Apresiasi ini
menegaskan keberhasilan Perseroan dalam menerapkan manajemen risiko secara
efektif dan menjaga kinerja tetap solid.
Bank Ganesha won “The Best Indonesia Enterprises Risk Management Award –
VII – 2025” award for Bank Public Company category with assets above Rp9 trillion,
organized by Economic Review. This recognition confirms the Company’s success in
implementing effective risk management and maintaining solid performance.
Februari / February 2025
Kerja Sama Bank Ganesha dan Tuwaga
6
Bank Ganesha and Tuwaga Partnership
Bank Ganesha bersama Tuwaga meresmikan kerja sama referral untuk produk KPR
Ganesha dan KPP Ganesha. Kolaborasi dengan perusahaan fintech penyedia kanal
agregator kredit kepemilikan rumah dan pinjaman multiguna daring ini memperluas
akses nasabah terhadap produk pembiayaan, memperkuat penetrasi pasar digital,
serta mendukung pertumbuhan bisnis yang berkelanjutan.
Bank Ganesha and Tuwaga officially launched a referral partnership for KPR
Ganesha and KPP Ganesha products. The collaboration with fintech company,
an online aggregator channel for housing loan and multipurpose loan, expands
customer access to financing products, strengthens digital market penetration, and
supports sustainable business growth.
Penghargaan “The Best Indonesia GCG Award – IX – 2025”
14
Award of “The Best Indonesia GCG Award – IX – 2025”
Bank memperoleh penghargaan “The Best Indonesia GCG Award – IX – 2025” dalam
acara “Indonesia GCG Conference & Award – IX – 2025 (IGCGA – IX – 2025)” untuk
kategori Bank Public Company dengan aset di atas Rp9 triliun yang diadakan oleh
Economic Review sebagai bentuk pengakuan atas konsistensi Perseroan dalam
menerapkan prinsip tata kelola perusahaan yang bertanggung jawab.
The Bank won “The Best Indonesia GCG Award – IX – 2025” at the “Indonesia GCG
Conference & Award – IX – 2025 (IGCGA – IX – 2025)” for Bank Public Company
category with assets above Rp9 trillion, organized by Economic Review, in
recognition of the Company’s consistency in implementing responsible corporate
governance principles.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 15
Page 18
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Maret / March 2025
Kerja Sama Bank Ganesha dan Linktown
7
Bank Ganesha and Linktown Partnership
Bank bersama dengan PT Asia Rumah Utama (Linktown) dan PT Milenial Kreatif
Indonesia (Linktown Solution) meresmikan kerja sama referral untuk KPR Ganesha
(Kredit Pemilikan Rumah) dan KPP Ganesha (Kredit Pinjaman Perorangan).
Kolaborasi dengan perusahaan properti dan agensi pemasaran digital ini bertujuan
memperluas jangkauan pemasaran, meningkatkan akses pembiayaan perumahan
dan pinjaman perorangan, serta menghadirkan sinergi yang mendukung
pertumbuhan bisnis secara berkelanjutan.
The Bank, along with PT Asia Rumah Utama (Linktown) and PT Milenial Kreatif
Indonesia (Linktown Solution), officially launched a referral partnership for KPR
Ganesha (Housing Loan) and KPP Ganesha (Personal Loan). The collaboration with
property company and digital marketing agency aims to expand marketing reach,
increase access to housing finance and personal loan, and create synergies that
support sustainable business growth.
April / April 2025
HUT Bank Ganesha ke-33 Tahun
30
Bank Ganesha’s 33rd Anniversary
Bank Ganesha menggelar perayaan Hari Ulang Tahun ke-33 di Wisma Hayam Wuruk,
Jakarta, sebagai momentum untuk merefleksikan perjalanan panjang Perseroan
sekaligus memperkuat komitmen dalam menghadirkan layanan perbankan yang
adaptif, inovatif, dan berorientasi pada pertumbuhan berkelanjutan.
Bank Ganesha held its 33rd Anniversary celebration at Wisma Hayam Wuruk,
Jakarta, as a moment to reflect on the Company’s long journey and strengthen its
commitment to providing adaptive, innovative, and sustainable growth-oriented
banking services.
Mei / May 2025
Penghargaan “The Best Indonesia Finance Award 2025”
28
Award of “The Best Indonesia Finance Award 2025”
Bank meraih penghargaan “The Best Indonesia Finance Award 2025” pada acara
“The Best Indonesia Finance Award 2025” untuk kategori Bank Public Company
dengan aset di atas Rp5 triliun yang diadakan oleh Economic Review. Penghargaan
ini menjadi pengakuan atas kinerja keuangan yang solid, penerapan tata kelola
yang baik, serta komitmen dalam menciptakan nilai tambah berkelanjutan bagi
Pemegang Saham dan pemangku kepentingan.
The Bank won “The Best Indonesia Finance Award 2025” at “The Best Indonesia
Finance Award 2025” for Bank Public Company category with assets above
Rp5 trillion, organized by Economic Review. This award serves as recognition
of solid financial performance, good governance, and commitment to creating
sustainable added value for Shareholders and stakeholders.
PT Bank Ganesha Tbk
16 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 19
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Juni / June 2025
Penghargaan “The Most Innovative Future Finance Award 2025”
19
Award of “The Most Innovative Future Finance Award 2025”
Bank menerima penghargaan “The Most Innovative Future Finance Award 2025 for
Enhancing People’s Business Credit (KUR) Disbursement and Providing Inclusive Financial
Products and Services” dalam ajang “Innovative Future Finance Awards 2025” yang
diselenggarakan oleh Plus Idea Komunika bersama goodmoney.ID atas kontribusi
Perseroan terhadap penyaluran Kredit Usaha Rakyat (KUR) dan penyediaan produk
keuangan inklusif melalui inovasi teknologi dan kolaborasi lintas sektor.
The Bank won “The Most Innovative Future Finance Award 2025 for Enhancing
People’s Business Credit (KUR) Disbursement and Providing Inclusive Financial
Products and Services” award at the “Innovative Future Finance Awards 2025”
event, organized by Plus Idea Komunika and goodmoney.ID, for the Company’s
contribution to the distribution of People’s Business Credit (KUR) and the provision
of inclusive financial products through technology innovation and cross-sector
collaboration.
Pelaksanaan RUPS Tahunan
20
Implementation of Annual GMS
Bank Ganesha melaksanakan RUPS Tahunan dengan mata acara rapat persetujuan
laporan tahunan, penetapan laba bersih 2024, penunjukan akuntan publik untuk
2025, perubahan susunan para anggota Direksi dan Dewan Komisaris beserta
tunjangannya, persetujuan atas rencana aksi pemulihan, serta perubahan
Anggaran Dasar.
Bank Ganesha held an Annual GMS with the agenda items of approval of annual
report, determination of the net profit of 2024, appointment of public accountant
for 2025, changes to the composition of the Board of Directors and Board of
Commissioners and their allowances, approval of the recovery action plan, and
amendments to the Articles of Association.
Penghargaan “Indonesia Best Bank 2025”
25
Award of “Indonesia Best Bank 2025”
Bank mendapatkan penghargaan “Indonesia Best Bank 2025 for Exceptional
Growth through Strategic Digital Banking Initiatives” dari Warta Ekonomi dalam
ajang “Indonesia Best Bank Awards 2025” atas hasil penilaian Dewan Juri terhadap
Laporan Tahunan dan publikasi perusahaan yang baik di tahun 2024.
The Bank received the “Indonesia Best Bank 2025 for Exceptional Growth through
Strategic Digital Banking Initiatives” award from Warta Ekonomi at “Indonesia
Best Bank Awards 2025” event, based on the Jury’s assessment of the company’s
Annual Report and good publications in 2024.
Penghargaan “Investortrust Best Bank 2025”
25
Award of “Investortrust Best Bank 2025”
Bank menerima apresiasi dari Investortrust berupa “Best Bank 2025” untuk kategori
Bank Umum KBMI 1 dalam ajang “Investortrust Best Bank Awards 2025” atas
performa dan kontribusi Perseroan sepanjang tahun 2024-2025.
The Bank received recognition from Investortrust in the form of “Best Bank 2025”
for KBMI 1 Commercial Bank category at the “Investortrust Best Bank Awards 2025”
event for the Company’s performance and contributions throughout 2024-2025.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 17
Page 20
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Juli / July 2025
Peluncuran Aplikasi Mobile Banking Terbaru bernama “NEW BANGGA”
8
Launching of the Latest Mobile Banking Application called “NEW BANGGA”
Bank resmi memperkenalkan aplikasi terbaru yang memuat fitur Digital Onboarding
dan Spending Tracker, serta berbagai fitur layanan utama perbankan lainnya yang
mendukung kemudahan transaksi, seperti BI-FAST, QRIS, dan layanan digitalisasi
lainnya.
The Bank officially introduced its latest application that provided Digital Onboarding
and Spending Tracker features, as well as various other key banking service features
that supported easy transactions, such as BI-FAST, QRIS, and other digitalization
services.
Kerja Sama Bank Ganesha dan Genie
24
Bank Ganesha and Genie Partnership
Bank Ganesha meresmikan kerja sama joint financing dengan PT Sembrani Finance
Indonesia, perusahaan multifinance yang berfokus pada pembiayaan mobil bekas
penumpang dan komersial serta pembiayaan multiguna dengan jaminan BPKB.
Kolaborasi ini memperkuat kapasitas penyaluran kredit, memperluas segmen
pasar otomotif dan multiguna, sekaligus menghadirkan sinergi yang mendukung
pertumbuhan portofolio pembiayaan secara berkelanjutan.
Bank Ganesha officially launched a joint financing partnership with PT Sembrani
Finance Indonesia, a multifinance company focused on financing pre-owned
passenger and commercial vehicles, as well as multipurpose financing secured by
BPKB. This collaboration strengthens lending capacity, expands automotive and
multipurpose market segments, and creates synergies that support sustainable
financing portfolio growth.
Kerja Sama Bank Ganesha dan Radana Finance
30
Bank Ganesha and Radana Finance Partnership
Bank Ganesha bekerja sama dengan PT Radana Bhaskara Finance Tbk dalam
skema joint financing guna memperluas akses pembiayaan. Melalui kerja sama ini,
pendanaan disalurkan secara bersama kepada debitur dan menciptakan sinergi
bisnis yang saling mendukung pertumbuhan berkelanjutan.
Bank Ganesha cooperated with PT Radana Bhaskara Finance Tbk on a joint
financing scheme to expand access to financing. Through this collaboration,
funding is distributed jointly to debtors, creating a business synergy that mutually
supports sustainable growth.
Agustus / August 2025
Kerja Sama Bank Ganesha dan KB Bukopin Finance
8
Bank Ganesha and KB Bukopin Finance Partnership
Bank Ganesha menjalin kerja sama dengan PT KB Bukopin Finance melalui
fasilitas kredit executing untuk memperluas penyaluran pembiayaan. Skema ini
memungkinkan Bank menyediakan pendanaan yang disalurkan mitra kepada
debitur, sehingga mendorong pertumbuhan portofolio kredit, meningkatkan
efisiensi, serta memperkuat sinergi bisnis yang saling menguntungkan.
Bank Ganesha cooperated with PT KB Bukopin Finance through an executing credit
facility to expand financing distribution. This scheme allows the Bank to provide
funding channeled by partners to debtors, thereby encouraging loan portfolio growth,
increasing efficiency, and strengthening mutually beneficial business synergies.
PT Bank Ganesha Tbk
18 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 21
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Agustus / August 2025
Penghargaan “The Excellent Performance Bank”
29
Award of “The Excellent Performance Bank”
Bank menerima penghargaan “The Excellent Performance Bank” kategori KBMI 1
dari Infobank dalam ajang “Infobank Award 2025 – 30th Infobank Banking Appreciation”
atas keberhasilan Perseroan dalam mencetak pertumbuhan kinerja gemilang
dengan predikat kinerja “Sangat Bagus” pada tahun 2024 oleh Biro Riset Infobank.
The Bank received “The Excellent Performance Bank” award in KBMI 1 category
from Infobank at the “Infobank Award 2025 – 30th Infobank Banking Appreciation”
event for the Company’s success in achieving outstanding performance growth,
with performance rating “Very Good” in 2024 by Infobank Research Bureau.
September / September 2025
Kerja Sama Bank Ganesha dan Easycash
15
Bank Ganesha and Easycash Partnership
Bank Ganesha menjalin kerja sama dengan Easycash melalui platform penerima
dana Easycash untuk dapat mengajukan pinjaman keperluan multiguna. Kerja
sama ini menjadi bagian dari strategi Bank Ganesha dalam memperkuat ekspansi
digital sekaligus mendukung program inklusi keuangan di Indonesia.
Bank Ganesha cooperated with Easycash via Easycash payment platform to
enable customers to apply for multipurpose loans. This cooperation is part of
Bank Ganesha’s strategy to strengthen digital expansion while supporting financial
inclusion programs in Indonesia.
Oktober / October 2025
Kerja Sama Bank Ganesha dan KSP Daya Inspirasi Bangsa
3
Bank Ganesha and KSP Daya Inspirasi Bangsa Partnership
Bank Ganesha menjalin kerja sama dengan Koperasi Simpan Pinjam (KSP)
Daya Inspirasi Bangsa melalui pembiayaan (channeling) kepada Pekerja Migran
Indonesia (PMI) untuk biaya keberangkatan kerja formal di Jepang.
Bank Ganesha cooperated with Savings and Loans Cooperative (KSP) Daya Inspirasi
Bangsa by channeling financing to Indonesian Migrant Workers (PMI) for formal
employment in Japan.
Kerja Sama Referral KPR Bank Ganesha dan Pashouse
14
Referral Partnership of Bank Ganesha House Loan and Pashouse
Bank Ganesha menjalin kerja sama referral Kredit Pemilikan Rumah (KPR) dengan
Pashouse, yang merupakan sebuah platform kepemilikan rumah di Indonesia
berbasis teknologi yang berkomitmen menghadirkan layanan komprehensif.
Bank Ganesha cooperated on house loan (KPR) referral partnership with Pashouse,
a technology-based homeownership platform in Indonesia committed to providing
comprehensive services.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 19
Page 22
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Oktober / October 2025
Penghargaan “The Most Promising Bank 2025”
28
Award of “The Most Promising Bank 2025”
Bank menerima penghargaan “The Most Promising Bank 2025 based on Financial
Performance 2023-2025” untuk kategori bank beraset Rp5-10 triliun dari The Finance
dalam ajang “Top 20 Financial Institution Award 2025”. Penghargaan diberikan
kepada pelaku industri keuangan yang berhasil menjaga kinerjanya selama
3 periode keuangan tetap stabil dan tumbuh positif secara konsisten, di tengah
berbagai dinamika dan tantangan.
The Bank received “The Most Promising Bank 2025, based on Financial Performance
2023-2025” award for the category of bank with assets of Rp5-10 trillion from
The Finance at the “Top 20 Financial Institution Awards 2025” event. The award
was given to financial industry players who successfully maintained stable
financial performance and consistently grew positively over 3 periods, amidst
various dynamics and challenges.
November / November 2025
Kerja Sama Referral Bank Ganesha dan Yamaha Motor
6
Referral Partnership of Bank Ganesha and Yamaha Motor
Bank Ganesha menjalin kerja sama referral dengan Yamaha Motor sebagai sarana
pinjaman karyawan melalui produk Kredit Penghasilan Tetap (KPT) Ganesha
untuk kebutuhan multiguna bagi anggota koperasi karyawan.
Bank Ganesha had a partnership referral with Yamaha Motor to provide employee
loans through the Ganesha Fixed Income Credit (KPT) product for multipurpose
needs of employee cooperative members.
Bursa Efek Indonesia Menetapkan Bank Ganesha Naik ke Papan Utama
24
Indonesia Stock Exchange Elevated Bank Ganesha to the Main Board
Perseroan resmi terdaftar di papan utama Bursa Efek Indonesia setelah pindah
dari papan pengembangan per tanggal 28 November 2025. Pemindahan ke papan
utama ini menandakan bahwa Bank Ganesha sebagai emiten telah memenuhi
standar ketat Bursa Efek Indonesia, termasuk aspek profitabilitas, struktur
modal, serta kepatuhan terhadap ketentuan keterbukaan informasi. Diharapkan
peningkatan papan pencatatan ini dapat mendorong minat investor serta
memperkuat kualitas pasar modal Indonesia secara keseluruhan.
The Company was officially listed on the main board of Indonesia Stock Exchange
after moving from the development board on November 28, 2025. This transfer
to the main board signifies that Bank Ganesha, as an issuer, has met Indonesia
Stock Exchange’s stringent standards, including the aspects of profitability, capital
structure, and compliance with information disclosure requirements. This elevation
to the listing board is expected to stimulate investor interest and strengthen
the overall quality of the Indonesian capital market.
Kerja Sama Bank Ganesha dan UangMe
28
Bank Ganesha and UangMe Partnership
Bank Ganesha menjalin kerjasama dengan UangMe yang merupakan platform
peer-to-peer (P2P) Lending yang menyediakan layanan pinjaman secara daring kepada
penerima dana untuk beberapa solusi kebutuhan (multiguna).
Bank Ganesha cooperated with UangMe, a peer-to-peer (P2P) lending platform
providing online loan services to recipients for various needs (multipurpose).
PT Bank Ganesha Tbk
20 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 23
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Desember / December 2025
Bank Ganesha Meresmikan Pembukaan Kantor Cabang Denpasar – Bali
1
Bank Ganesha Inaugurated the Opening of Denpasar – Bali Branch Office
Bank Ganesha terus berupaya untuk memberikan akses, pelayanan, dan dukungan
bagi nasabah di berbagai lokasi. Sebagai bentuk dari komitmen tersebut,
pada tanggal 1 Desember 2025, Bank Ganesha meresmikan Kantor Cabang
Denpasar – Bali.
Bank Ganesha consistently strove to provide access, service, and support to
customers in various locations. As the manifestation of this commitment, on
December 1, 2025, Bank Ganesha inaugurated its Denpasar – Bali Branch Office.
Kerja Sama Bank Ganesha dan Bintang Mandiri Finance
16
Bank Ganesha and Bintang Mandiri Finance Partnership
Bank Ganesha menjalin kerjasama dengan Bintang Mandiri Finance berupa kerja sama
penyaluran pembiayaan joint financing yang ditujukan kepada sektor produktif segmen
Usaha Mikro, Kecil, dan Menengah (UMKM).
Bank Ganesha cooperated with Bintang Mandiri Finance to provide joint financing to
the productive sector of the Micro, Small, and Medium Enterprises (MSMEs).
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan
Awards
The Best Indonesia Finance
The Best Indonesia Enterprises The Best Indonesia GCG
Award 2025
Risk Management Award – VII – 2025 Award – IX – 2025
Platinum Award –
Gold Award – (B) Excellent – (4 Star) Gold Award – (B) Excellent – (4 Star)
(A) Very Excellent – (5 Star)
Kategori / Category Kategori / Category Kategori / Category
Public Company – Bank – Asset >Rp9 T Public Company – Bank – Asset >Rp9 T Public Company – Bank – Asset >Rp5 T
Tanggal / Date Tanggal / Date Tanggal / Date
16 Januari 2025 14 Februari 2025 28 Mei 2025
January 16, 2025 February 14, 2025 May 28, 2025
Penyelenggara / Organizer Penyelenggara / Organizer Penyelenggara / Organizer
Economic Review Economic Review Economic Review
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 21
Page 24
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Penghargaan
Awards
The Most Innovative Future Finance
Indonesia Best Bank 2025 for
Award 2025 for Enhancing People’s
Exceptional Growth through
Business Credit (KUR) Disbursement Investortrust Best Bank 2025
Strategic Digital Banking
and Providing Inclusive Financial
Initiatives
Products and Services
Kategori / Category Kategori / Category Kategori / Category
Bank Umum KBMI 1 Modal Inti sampai
KBMI 1, Swasta dengan Rp6 Triliun
-
KBMI 1, Private KBMI 1 Commercial Bank with Core
Capital up to Rp6 Trillion
Tanggal / Date Tanggal / Date Tanggal / Date
19 Juni 2025 25 Juni 2025 25 Juni 2025
June 19, 2025 June 25, 2025 June 25, 2025
Penyelenggara / Organizer Penyelenggara / Organizer Penyelenggara / Organizer
Plus Idea Komunika & goodmoney.ID Warta Ekonomi Investortrust
The Most Promising Bank 2025
The Excellent Performance Bank based on Financial Performance
2023-2025
Kategori / Category Kategori / Category
KBMI 1 (Asset Class IDR 10 to Bank Beraset Rp5 T - Rp10 T
Under 25 Trillion) Banks with Assets of Rp5 T - Rp10 T
Tanggal / Date Tanggal / Date
29 Agustus 2025 28 Oktober 2025
August 29, 2025 October 28 2025
Penyelenggara / Organizer Penyelenggara / Organizer
Infobank The Finance
PT Bank Ganesha Tbk
22 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 25
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Sertifikasi
Certifications
Sertifikasi Sistem Manajemen Mutu ISO 9001:2015
Certification of Quality Management System ISO 9001:2015
Penyelenggara / Organizer
TCL, JAS-ANZ, IAF & PAC
Masa Berlaku / Validity Period
2 September 2024-3 April 2027
September 2, 2024-April 3, 2027
Daftar Keanggotaan Asosiasi
List of Association Membership
Bank Ganesha tergabung sebagai anggota dalam sejumlah Bank Ganesha is member of a number of associations to
asosiasi sebagai wujud kepatuhan terhadap regulasi sekaligus demonstrate its regulatory compliance and strengthen
penguatan peran di industri perbankan. Keanggotaan tersebut its role in banking industry. These memberships serve as
menjadi wadah kolaborasi dan sinergi, sebagaimana diuraikan a platform for collaboration and synergy, as outlined in
pada daftar berikut. the following list.
Nama Asosiasi Skala Asosiasi Posisi
Association Name Association Scale Position
Bank Peserta Lembaga Penjamin Simpanan Nasional Anggota
Participating Banks of Indonesia Deposit Insurance Corporation National Member
Perhimpunan Bank Nasional Nasional Anggota
Association of National Banks National Member
Nasional Anggota
Indonesia Corporate Secretary Association
National Member
Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan
Nasional Anggota
Indonesian Alternative Agencies for Dispute Resolution in Financial Services
National Member
Sector
Kamar Dagang dan Industri Indonesia Nasional Anggota
Indonesian Chamber of Commerce and Industry National Member
Asosiasi Sistem Pembayaran Indonesia Nasional Anggota
Indonesian Payment System Association National Member
Asosiasi Bank Agen Penjual Efek Reksadana Indonesia Nasional Anggota
Association of Banks Selling Agents for Indonesian Mutual Funds National Member
Forum Komunikasi Direktur Kepatuhan Perbankan Nasional Anggota
Banking Compliance Director Communication Forum National Member
Forum Komunikasi Direktur Operasional Perbankan Nasional Anggota
Banking Operational Director Communication Forum National Member
Ikatan Bankir Indonesia Nasional Anggota
Indonesian Bankers Association National Member
Asosiasi Swift Indonesia Nasional Anggota
Indonesian Swift Association National Member
Nasional Anggota
Association Combiste Internationale – Financial Market Association Indonesia
National Member
Masyarakat Profesi Penilai Indonesia Nasional Anggota
Indonesian Appraisal Professional Society National Member
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 23
Page 26
PT Bank Ganesha Tbk 24 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 27
2
Laporan
Manajemen
Management Report
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 25
Page 28
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Marcello
Theodore Taufik
Presiden Komisaris
President Commissioner
PT Bank Ganesha Tbk
26 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 29
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Laporan Dewan Komisaris
Board of Commissioners’ Report
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Sepanjang tahun 2025, Bank Ganesha menunjukkan kinerja Throughout 2025, Bank Ganesha demonstrated stable
yang tetap terjaga di tengah dinamika lingkungan usaha performance amid the dynamic business environment
yang belum sepenuhnya stabil. Di tengah tekanan eksternal that was not yet fully stable. Despite external pressures
dan meningkatnya intensitas persaingan, aktivitas usaha and increasing competitive intensity, business activities
dapat dijalankan secara konsisten dengan arah pengelolaan were carried out consistently with measured management
yang terukur. Kondisi ini mencerminkan kemampuan direction. This condition reflected the Bank’s ability
Bank dalam menjaga stabilitas operasional sekaligus to maintain operational stability while maintaining
mempertahankan keberlanjutan kinerja. Perkembangan sustainable performance. This development also illustrated
tersebut juga menggambarkan bahwa fondasi usaha Bank that Bank Ganesha’s business foundation was in a fairly
Ganesha berada dalam kondisi yang cukup solid, dengan solid condition, with management consistently maintaining
pengelolaan yang tetap memperhatikan keseimbangan the balance between growth and risk management.
antara pertumbuhan dan pengendalian risiko.
Seiring dengan dinamika yang terus berkembang, In line with the evolving dynamics, the steps taken
langkah-langkah yang ditempuh sepanjang tahun berjalan throughout the year provided room to remain adaptive while
memberikan ruang untuk tetap adaptif, sekaligus menjaga ensuring the business remained relevant and competitive.
posisi usaha agar tetap relevan dan kompetitif. Berlandaskan Based on such matter, this Board of Commissioners’ Report
hal tersebut, Laporan Dewan Komisaris ini disusun untuk was prepared to provide an overview of the implementation
memberikan gambaran atas pelaksanaan fungsi pengawasan, of supervisory function, evaluation of the Board of Directors’
evaluasi terhadap kinerja Direksi, serta pandangan terhadap performance, and an outlook on the direction of the Bank’s
arah pengelolaan Bank sepanjang tahun buku 2025. management throughout the 2025 financial year.
Kondisi Ekonomi dan Industri Perbankan Economic Condition and Banking Industry
Tahun 2025 in 2025
Perekonomian global pada tahun 2025 berada dalam The global economy in 2025 was in a slowdown phase,
fase perlambatan yang disertai tingkat ketidakpastian accompanied by a high level of uncertainty. This condition
yang tinggi. Kondisi ini tercermin dari pertumbuhan was reflected in economic growth slowing to 3.3% with
ekonomi yang melambat menjadi 3,3% dengan inflasi inflation remaining at around 3.9%, amid persistent trade
yang masih berada pada kisaran 3,9%, di tengah tekanan policy pressures and geopolitical dynamics. Nevertheless,
kebijakan perdagangan dan dinamika geopolitik yang Southeast Asian countries, on average, continued to
berlanjut. Meskipun demikian, rata-rata negara-negara demonstrate resilience with relatively stable growth,
di Asia Tenggara tetap menunjukkan ketahanan dengan including Indonesia. Amid these dynamics, Indonesia’s
pertumbuhan yang relatif stabil, termasuk Indonesia. Di economy continued to demonstrate stable performance
tengah dinamika tersebut, perekonomian Indonesia tetap with growth of 5.1% and inflation of 2.9%. This performance
menunjukkan kinerja yang terjaga dengan pertumbuhan was driven by domestic consumption, increased
sebesar 5,1% dan inflasi sebesar 2,9%. Kinerja ini didukung investment, and external sector, which recorded a trade
oleh konsumsi domestik, peningkatan investasi, serta sektor balance surplus of USD41.1 billion. The stability in financial
eksternal yang mencatat surplus neraca perdagangan sector also strengthened the national economic resilience
sebesar USD41,1 miliar. Stabilitas sektor keuangan in facing external pressures.
turut memperkuat ketahanan ekonomi nasional dalam
menghadapi tekanan eksternal.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 27
Page 30
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Sejalan dengan perkembangan tersebut, industri perbankan In line with the developments, the national banking industry
nasional pada tahun 2025 tetap menunjukkan kinerja continued to demonstrate solid performance in 2025, with
yang solid dengan pertumbuhan kredit sebesar 9,46% loan growth of 9.46% to Rp8,693 trillion and Third-Party
menjadi Rp8.693 triliun dan Dana Pihak Ketiga (DPK) Funds (DPK) growing by 13.81% to Rp10,057 trillion. Asset
yang tumbuh 13,81% menjadi Rp10.057 triliun. Kualitas and capital quality was properly maintained, reflected in
aset dan permodalan tetap terjaga, tercermin dari rasio a gross Non-Performing Loan (NPL) ratio of 2.05% and
Non-Performing Loan (NPL) gross sebesar 2,05% dan NPL a net NPL ratio of 0.79%. Furthermore, the Capital Adequacy
net sebesar 0,79%. Selain itu, Capital Adequacy Ratio (CAR) Ratio (CAR) was recorded at 25.89%, with Return on Assets
tercatat sebesar 25,89% dengan Return on Assets (ROA) (ROA) of 2.53%. Nevertheless, the dynamics within Bank
sebesar 2,53%. Namun demikian, dinamika pada Kelompok Group based on Core Capital 1 (KBMI 1) indicated pressure,
Bank berdasarkan Modal Inti 1 (KBMI 1) menunjukkan reflected in the decline in assets by 9.55%, in DPK by
adanya tekanan, tercermin dari penurunan aset sebesar 4.55%, and in lending by 6.56%. These conditions indicated
9,55%, DPK sebesar 4,55%, serta penyaluran kredit sebesar the importance of strengthening business structures in line
6,56%. Kondisi ini mengindikasikan pentingnya penguatan with the increasingly dynamic industry developments.
struktur usaha seiring dengan perkembangan industri yang
semakin dinamis.
Penilaian atas Kinerja Direksi Assessment of the Board of Directors’
Performance
Pengawasan terhadap Perumusan dan Supervision of Strategy Formulation and
Implementasi Strategi Implementation
Dewan Komisaris melaksanakan fungsi pengawasan terhadap The Board of Commissioners supervises the Board of
perumusan strategi Direksi dengan mencermati kesesuaian Directors’ strategy formulation by examining the alignment
arah kebijakan terhadap dinamika eksternal dan kebutuhan of policy direction with external dynamics and internal
internal. Dalam menghadapi perlambatan ekonomi global, needs. In facing the global economic slowdown, increasing
meningkatnya ketidakpastian, serta persaingan industri uncertainty, and intensifying industry competition,
yang semakin intensif, strategi yang ditempuh Direksi the Board of Directors’ strategy focuses on measured
difokuskan pada pertumbuhan yang terukur dan penguatan growth and strengthening fundamentals. This is reflected
fundamental. Hal ini tercermin dari upaya menjaga kualitas in the efforts to maintain the quality of loan portfolio,
portofolio kredit, perluasan layanan berbasis digital, serta expand digital-based services, and strengthen partnership
penguatan kerja sama dengan berbagai lembaga jasa with various financial services institutions. In terms of
keuangan. Di sisi pendanaan, optimalisasi dana ritel melalui financing, optimization of retail funds through innovative
inovasi produk simpanan yang terintegrasi dalam aplikasi savings products integrated into NEW BANGGA application,
NEW BANGGA, termasuk pengembangan fitur digital, dinilai including the development of digital features, is considered
sebagai langkah yang relevan dalam memperkuat struktur a relevant step in strengthening financing structure and
pendanaan dan meningkatkan daya saing layanan. enhancing service competitiveness.
Pengawasan juga dilakukan terhadap implementasi Supervision is also conducted on the implementation
strategi secara berkelanjutan, khususnya dalam menjaga of sustainable strategies, particularly in maintaining loan
kualitas portofolio kredit, optimalisasi penghimpunan portfolio quality, optimizing funding, and developing
dana, serta pengembangan sumber pendapatan berbasis commission-based revenue sources. Furthermore, the Board
komisi. Selain itu, Dewan Komisaris mencermati langkah of Commissioners closely monitors the Board of Directors’
Direksi dalam mengintegrasikan prinsip environmental, efforts to integrate environmental, social, and governance
social, and governance (ESG) ke dalam kegiatan usaha (ESG) principles into business activities through the
melalui Rencana Aksi Keuangan Berkelanjutan (RAKB). Sustainable Finance Action Plan (RAKB). These efforts
Upaya tersebut mencakup penguatan kebijakan internal, include strengthening internal policies, increasing human
peningkatan kapasitas sumber daya manusia, serta resource capacity, and developing sustainable financing,
pengembangan pembiayaan berkelanjutan yang dilakukan implemented in a gradual and measured manner.
secara bertahap dan terukur. Evaluasi senantiasa dilakukan Evaluation is conducted periodically to ensure that each
secara berkala untuk memastikan setiap inisiatif tersebut initiative is consistent, measurable, and remains in line with
berjalan konsisten, terukur, dan tetap sejalan dengan prudent principles and the established risk profile. Overall,
prinsip kehati-hatian serta profil risiko yang ditetapkan. the implemented strategy is considered in line with
Secara keseluruhan, strategi yang dijalankan dinilai telah the Bank’s business sustainability direction.
sesuai dengan arah kesinambungan usaha Bank.
PT Bank Ganesha Tbk
28 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 31
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Pandangan terhadap Kinerja Operasional dan Assessment on Operational and Financial
Keuangan Performance
Dewan Komisaris menilai bahwa pengelolaan Bank The Board of Commissioners considered that the Board
Ganesha oleh Direksi sepanjang tahun 2025 berlangsung of Directors managed Bank Ganesha in a sound manner
dalam koridor yang sehat. Pertumbuhan intermediasi throughout 2025. Intermediation growth, reflected in
yang tercermin dari peningkatan Dana Pihak Ketiga (DPK) the increase in Third Party Funds (DPK) of 12.77% to
sebesar 12,77% menjadi Rp7,50 triliun dan pertumbuhan Rp7.50 trillion and the growth in lending of 15.87% to
penyaluran kredit sebesar 15,87% menjadi Rp5,82 triliun Rp5.82 trillion, demonstrated the sustainability of its
menunjukkan keberlanjutan fungsi bisnis utama. Di sisi core business functions. On the other hand, interest
lain, pencapaian pendapatan bunga yang berada di bawah income fell below target, reflecting the impact of market
target mencerminkan pengaruh kondisi pasar, namun hal conditions. However, this was offset by more effective cost
tersebut dapat diimbangi melalui pengelolaan biaya yang management, thus resulting in net profit growth of 12.58%,
lebih efektif sehingga laba bersih tetap tumbuh 12,58% dan exceeding the target set.
melampaui target yang ditetapkan.
Dari sisi struktur keuangan dan pengelolaan risiko, In terms of financial structure and risk management,
perkembangan yang terjadi menunjukkan kondisi yang the developments that occurred showed that the situation
tetap terkelola dengan baik. Peningkatan aset sebesar 9,48% was still managed properly. The increase in assets of 9.48%
yang melampaui target, disertai pertumbuhan liabilitas dan that exceeded the target, coupled with growth in liabilities
ekuitas, mencerminkan ekspansi yang dilakukan secara and equity, represented measured expansion. Maintained
terukur. Kualitas aset yang tetap terjaga dengan rasio asset quality, with a low Non-Performing Loan (NPL) ratio
Non-Performing Loan (NPL) yang rendah, serta likuiditas yang and adequate liquidity, reflected in the controlled increase
memadai tercermin dari Loan to Deposit Ratio (LDR) yang in Loan to Deposit Ratio (LDR), demonstrated disciplined risk
meningkat secara terkendali, menunjukkan disiplin dalam management. Improvements in profitability ratios, such as
pengelolaan risiko. Perbaikan rasio profitabilitas seperti Return Return on Assets (ROA) and Return on Equity (ROE), as well
on Assets (ROA) dan Return on Equity (ROE), serta penurunan as the decline in Operating Expenses to Operating Income
rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO) ratio, also indicated strengthened operational
(BOPO), turut mengindikasikan penguatan kinerja operasional performance and improved efficiency.
dan efisiensi yang semakin baik.
Pada aspek keberlanjutan, Dewan Komisaris juga mencermati Regarding sustainability, the Board of Commissioners
bahwa Direksi telah mengupayakan integrasi tanggung also observes that the Board of Directors has striven to
jawab sosial dan lingkungan ke dalam aktivitas usaha secara integrate social and environmental responsibility into its
berkelanjutan. Hal ini antara lain tercermin dari penerapan business activities in a sustainable manner. This is reflected,
prinsip kesetaraan dalam ketenagakerjaan, pengembangan among others, in the application of equality principle in
kapasitas sumber daya manusia, serta pelaksanaan program employment, human resource capacity development, and
pemberdayaan masyarakat. Dari sisi lingkungan, berbagai implementation of community empowerment programs.
inisiatif efisiensi yang berdampak pada penurunan intensitas From an environmental perspective, various efficiency
penggunaan energi, emisi, dan air menunjukkan adanya initiatives that result in reduced energy, emissions, and water
penguatan praktik operasional yang lebih bertanggung use demonstrate the strengthening of more responsible
jawab dan terarah. Seluruh kinerja tersebut mencerminkan and targeted operational practices. All of this performance
pengelolaan yang tetap terjaga dengan kemampuan adaptasi reflects the management that is well-maintained, with
yang baik terhadap dinamika yang terjadi, tanpa mengabaikan strong adaptability to current dynamics, without neglecting
prinsip kehati-hatian. prudent principle.
Pandangan terhadap Penerapan Tata Kelola Perspectives on the Implementation of Good
Perusahaan yang Baik dan Berkelanjutan and Sustainable Corporate Governance
Penerapan tata kelola perusahaan yang baik (Good Corporate The implementation of good corporate governance
Governance atau GCG) di lingkungan usaha Bank Ganesha dinilai (GCG) within Bank Ganesha’s business environment
telah berjalan secara memadai dan menunjukkan penguatan is considered to be adequate and demonstrates
yang semakin terstruktur. Penguatan pada aspek mekanisme the increasingly structured improvements. Strengthening
tata kelola, transparansi, serta akuntabilitas dalam proses governance mechanisms, transparency, and accountability
pengambilan keputusan menunjukkan bahwa prinsip-prinsip in the decision-making process demonstrate that GCG
GCG telah diupayakan untuk terinternalisasi dalam kegiatan principles are internalized in business activities. Similarly,
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 29
Page 32
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
usaha. Begitu pun dengan pelaksanaan penilaian mandiri the implementation of self-assessments that refers to
yang mengacu pada ketentuan regulator, disertai keterlibatan regulatory requirements, accompanied by the integrated
fungsi kepatuhan secara terintegrasi, mencerminkan bahwa involvement of compliance function, demonstrates that
proses pengawasan dan evaluasi telah berjalan secara the monitoring and evaluation processes are carried out
berkesinambungan. Perolehan peringkat 2 dengan kategori continuously. The achievement of a rating of 2 with “Good”
“Baik” menunjukkan bahwa kualitas penerapan GCG berada category indicates that the GCG implementation quality is at
pada tingkat yang memadai, dengan ruang penyempurnaan an adequate level, with relatively limited and administrative
yang relatif terbatas dan bersifat administratif. room for improvement.
Dalam hal ini, Dewan Komisaris memandang bahwa In this regard, the Board of Commissioners believes that
penguatan tata kelola perlu terus dijaga konsistensinya, tidak strengthening governance requires continued consistency,
hanya pada aspek kebijakan, tetapi juga pada implementasi not only in policy aspects but also in implementation across
di seluruh lini organisasi. Upaya penyempurnaan yang telah all levels of the organization. The ongoing improvement
berjalan diharapkan dapat dilanjutkan secara lebih terarah, efforts are expected to be continued in a more targeted
khususnya dalam memperkuat efektivitas pengawasan manner, particularly in strengthening the effectiveness
internal serta memastikan keselarasan antara praktik tata of internal supervision and ensuring alignment between
kelola dan dinamika usaha. Pendekatan yang disiplin dan governance practices and business dynamics. A disciplined
berkesinambungan menjadi penting agar penerapan GCG and sustainable approach is essential to ensure that GCG
dapat terus mendukung kualitas pengelolaan Bank Ganesha implementation continuously supports the quality of Bank
dalam jangka panjang. Ganesha’s management in the long-term.
Pandangan terhadap Prospek Usaha yang Views on Business Prospects Prepared by
Disusun Direksi the Board of Directors
Prospek usaha Bank Ganesha sebagaimana disusun Bank Ganesha’s business prospects, as prepared by
oleh Direksi mencerminkan pendekatan yang the Board of Directors, reflect an approach that considers
mempertimbangkan dinamika eksternal dan peluang external dynamics and domestic opportunities in a balanced
domestik secara seimbang. Perlambatan ekonomi global manner. The global economic slowdown, still overshadowed
yang masih dibayangi ketidakpastian geopolitik dan by geopolitical uncertainty and trade policies, becomes
kebijakan perdagangan menjadi faktor yang perlu dicermati the factor that requires careful consideration in maintaining
dalam menjaga arah pengembangan usaha. Di sisi lain, the direction of business development. On the other hand,
prospek perekonomian nasional yang relatif terjaga dengan the relatively stable national economic prospect, with
pertumbuhan pada kisaran 4,9%-5,7% serta inflasi yang growth in the range of 4.9%-5.7% and controlled inflation,
terkendali memberikan ruang bagi keberlanjutan aktivitas provides room for sustainable economic activity. This
ekonomi. Kondisi ini mencerminkan daya tahan ekonomi condition reflects the resilience of domestic economy,
domestik yang tetap terpelihara di tengah tekanan which remains maintained amid external pressures. In this
eksternal. Dalam konteks tersebut, sektor perbankan context, banking sector has sufficient room to maintain its
memiliki ruang yang cukup untuk mempertahankan fungsi intermediary function sustainably.
intermediasinya secara berkelanjutan.
Sejalan dengan hal tersebut, proyeksi pertumbuhan kredit In line with that, the loan growth projected to
pada kisaran 8%-12% serta pertumbuhan DPK yang tetap be in the range of 8%-12% and the continued positive
positif menunjukkan adanya peluang ekspansi yang masih growth in DPK indicate that expansion opportunity
terbuka, meskipun tetap memerlukan pengelolaan risiko remains open, although this still requires disciplined risk
yang disiplin. Arah kebijakan regulator, termasuk rencana management. Regulatory policy directions, including
penghapusan kategori KBMI 1, menegaskan pentingnya the planned elimination of KBMI 1 category, emphasize
penguatan struktur permodalan dan peningkatan the importance of strengthening capital structure and
skala usaha. Dalam konteks ini, langkah strategis yang increasing business scale. In this context, strategic steps
difokuskan pada penguatan permodalan, peningkatan focused on strengthening capital, increasing efficiency,
efisiensi, serta penajaman fokus bisnis dipandang telah and sharpening business focus are considered in line
selaras dengan perkembangan industri. Adapun konsistensi with industry developments. Consistency in strategy
dalam pelaksanaan strategi serta kemampuan beradaptasi implementation and the ability to adapt to evolving
terhadap dinamika yang berkembang perlu terus diperkuat dynamics need to be continuously strengthened to
guna menjaga kesinambungan kinerja. maintain sustainable performance.
PT Bank Ganesha Tbk
30 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 33
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Perubahan Komposisi Dewan Komisaris Changes in the Board of Commissioners’
Composition
Pada tahun 2025, Bank Ganesha melakukan restrukturisasi In 2025, Bank Ganesha restructured the Board of
fungsional Dewan Komisaris dengan penataan kembali. Commissioners through a reorganization. Based on the
Berdasarkan keputusan RUPS Tahunan tanggal 20 Juni 2025, Annual GMS resolutions dated June 20, 2025, the current
susunan komposisi Dewan Komisaris yang menjabat saat composition of the Board of Commissioners is as follows:
ini meliputi:
Presiden Komisaris : Marcello Theodore Taufik President Commissioner : Marcello Theodore Taufik
Komisaris : Lisawati Commissioner : Lisawati
Komisaris Independen : Sudarto Independent Commissioner : Sudarto
Komisaris Independen : Trisna Chandra Independent Commissioner : Trisna Chandra
Penutup Closing
Dewan Komisaris menyampaikan apresiasi atas komitmen The Board of Commissioners would like to express its
dan upaya yang telah ditunjukkan oleh Direksi beserta appreciation for the commitment and efforts demonstrated
seluruh jajaran manajemen dan karyawan dalam by the Board of Directors, all management, and employees
menjaga kinerja Bank Ganesha sepanjang tahun 2025. in maintaining Bank Ganesha’s performance throughout
Dukungan dari Pemegang Saham, nasabah, serta seluruh 2025. Support from the Shareholders, customers, and
pemangku kepentingan juga menjadi bagian penting all stakeholders was also crucial in supporting business
dalam mendukung keberlangsungan usaha. Dukungan dan sustainability. Such support and trust are expected to
kepercayaan tersebut diharapkan dapat terus berlanjut continue to strengthen the Bank’s resilience in facing
guna memperkuat ketahanan Bank dalam menghadapi business dynamics in the future.
dinamika usaha di masa mendatang.
Jakarta, April 2026
Atas nama Dewan Komisaris
On behalf of the Board of Commissioners
PT BANK GANESHA TBK,
Marcello Theodore Taufik
Presiden Komisaris
President Commissioner
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 31
Page 34
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Setiawan Kumala
Presiden Direktur
President Director
PT Bank Ganesha Tbk
32 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 35
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Laporan Direksi
Board of Directors’ Report
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Puji dan syukur kami panjatkan atas berbagai pencapaian We would like express our praise and gratitude for the various
yang berhasil diraih Bank Ganesha sepanjang tahun 2025 achievements achieved by Bank Ganesha throughout 2025
di tengah dinamika lingkungan usaha yang masih diwarnai amid the dynamic business environment that was still
ketidakpastian. Tahun ini ditandai oleh perlambatan filled with uncertainty. This year was marked by a global
ekonomi global, meningkatnya ketidakpastian geopolitik, economic slowdown, increasing geopolitical uncertainty,
serta persaingan industri yang semakin intensif. Namun and intensifying industry competition. Nevertheless,
demikian, kondisi tersebut dapat direspons melalui these conditions were addressed through measured
langkah-langkah yang terukur, sehingga kegiatan usaha measures, thus ensuring that business activities continued
tetap berlangsung dengan baik dan arah pengembangan smoothly and the direction of business development
bisnis tetap terjaga. remained secure.
Dalam konteks tersebut, Bank Ganesha mampu menjaga In this context, Bank Ganesha was able to maintain
stabilitas usaha dengan fondasi yang tetap kuat. Stabilitas business stability with a strong foundation. Operational
operasional, pengelolaan risiko yang disiplin, serta stability, disciplined risk management, and strengthening
penguatan aspek fundamental menjadi faktor yang fundamental aspects were factors underpinning the sustained
menopang kesinambungan kinerja. Selain itu, berbagai performance. Furthermore, various selective development
inisiatif pengembangan yang dijalankan secara selektif turut initiatives provided the Bank with room to maintain
memberikan ruang bagi Bank untuk mempertahankan daya competitiveness amid the dynamic changes.
saing di tengah perubahan yang dinamis.
Tinjauan Ekonomi dan Industri Perbankan Economic and Banking Industry Overview
Perekonomian global pada tahun 2025 menghadapi The global economy in 2025 encountered a phase of
fase perlambatan yang disertai ketidakpastian tinggi, slowdown accompanied by high uncertainty, influenced
dipengaruhi oleh kebijakan proteksionis Amerika Serikat by United States protectionist policies and continuing
serta berlanjutnya ketegangan geopolitik. Penerapan tarif geopolitical tensions. The implementation of universal
impor universal dan kebijakan resiprokal turut menekan import tariffs and reciprocal policies contributed to
volume perdagangan dunia serta memperpanjang pressure on world trade volume and prolonged disruptions
disrupsi rantai pasok global. Dampaknya tercermin to global supply chains. The impacts were reflected in
pada melemahnya sentimen konsumen dan produsen, weakened consumer and producer sentiment, as well as
serta meningkatnya volatilitas pasar keuangan. Secara increased financial market volatility. In aggregate, global
agregat, pertumbuhan ekonomi global melambat menjadi economic growth slowed to 3.3%, with inflation remaining
3,3% dengan inflasi yang masih berada di kisaran 3,9%, at around 3.9%, while room for monetary policy easing
sementara ruang pelonggaran kebijakan moneter relatif was relatively limited. Amidst these pressures, the ASEAN-5
terbatas. Di tengah tekanan tersebut, kawasan ASEAN-5 region (Singapore, Malaysia, Thailand, Indonesia, and the
(Singapura, Malaysia, Thailand, Indonesia, dan Filipina) Philippines) continued to demonstrate resilience, with
tetap menunjukkan ketahanan dengan pertumbuhan yang relatively stable growth in the range of 4.3%-4.4% and
relatif stabil di kisaran 4,3%-4,4% dan inflasi yang terjaga. controlled inflation.
Di tengah dinamika global tersebut, perekonomian Indonesia Amidst the global dynamics, Indonesia’s economy
tetap mencatat kinerja yang solid dengan pertumbuhan continued to record solid performance, with growth of
sebesar 5,1% dan inflasi sebesar 2,9%. Stabilitas ini 5.1% and inflation of 2.9%. This stability was driven by
didukung oleh konsumsi rumah tangga yang tetap kuat, robust household consumption, increased investment
peningkatan investasi melalui pembentukan modal through gross fixed capital formation, and external
tetap bruto, serta kinerja sektor eksternal yang mencatat sector performance which recorded a trade surplus of
surplus neraca perdagangan sebesar USD41,1 miliar. USD41.1 billion. In terms of production, manufacturing
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 33
Page 36
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Dari sisi produksi, sektor manufaktur menunjukkan ekspansi sector showed consistent expansion. Financial sector
yang konsisten. Stabilitas sektor keuangan dan penguatan stability and strengthening capital markets, reflected
pasar modal, yang tercermin dari kenaikan Indeks Harga in the rise in Composite Stock Price Index (IHSG) and
Saham Gabungan (IHSG) dan kapitalisasi pasar, turut market capitalization, also strengthened economic
memperkuat ketahanan ekonomi. Sinergi kebijakan moneter resilience. The continued synergy between monetary and
dan fiskal yang terjaga menjadi faktor penting dalam fiscal policies served as a crucial factor in maintaining
menjaga keseimbangan antara stabilitas makroekonomi the balance between macroeconomic stability and
dan momentum pertumbuhan. growth momentum.
Sejalan dengan kondisi tersebut, industri perbankan In line with these conditions, the national banking industry
nasional pada tahun 2025 tetap menunjukkan kinerja continued to demonstrate positive performance in 2025,
yang positif dengan fungsi intermediasi yang tumbuh with its intermediation function growing sustainably.
berkelanjutan. Penyaluran kredit meningkat 9,46% secara Lending rose 9.46% year-on-year to Rp8,693 trillion,
tahunan menjadi Rp8.693 triliun, terutama didorong oleh primarily driven by growth in investment loans. Meanwhile,
pertumbuhan kredit investasi. Sementara itu, Dana Pihak Third-Party Funds (DPK) grew by 13.81% to Rp10,057 trillion,
Ketiga (DPK) tumbuh 13,81% menjadi Rp10.057 triliun, reflecting the public’s continued trust. In terms of stability,
mencerminkan kepercayaan masyarakat yang tetap terjaga. the high Liquidity Coverage Ratio (LCR) also demonstrated
Dari sisi stabilitas, nilai Liquidity Coverage Ratio (LCR) yang strong banking liquidity resilience. Asset quality also
berada pada level tinggi turut menunjukkan ketahanan remained stable, with a gross Non-Performing Loan (NPL)
likuiditas perbankan yang kuat. Kualitas aset juga tetap ratio of 2.05% and a net NPL ratio of 0.79%, and a downward
terjaga dengan rasio Non-Performing Loan (NPL) gross trend in Loans at Risk (LaR). Meanwhile, profitability and
sebesar 2,05% dan NPL net sebesar 0,79%, serta Loan at capital remained solid, reflected in Return on Assets (ROA) of
Risk (LaR) yang menunjukkan tren penurunan. Di sisi lain, 2.53% and Capital Adequacy Ratio (CAR) of 25.89%. Digital
profitabilitas dan permodalan tetap solid, tercermin dari innovation, including buy now pay later (BNPL) services,
Return on Assets (ROA) sebesar 2,53% dan Capital Adequacy also continued to grow, although its contribution to total
Ratio (CAR) sebesar 25,89%. Inovasi digital, termasuk layanan loans was still relatively limited.
buy now pay later (BNPL), juga terus berkembang meskipun
kontribusinya terhadap total kredit masih relatif terbatas.
Namun demikian, dinamika industri menunjukkan Nevertheless, industry dynamics showed differences
perbedaan kinerja pada Kelompok Bank berdasarkan in performance across Bank Group based on Core
Modal Inti 1 (KBMI 1). Pada tahun 2025, aset KBMI 1 Capital 1 (KBMI 1). In 2025, KBMI 1 assets decreased by
tercatat menurun 9,55% dari Rp1.447,35 triliun menjadi 9.55% from Rp1,447.35 trillion to Rp1,309.08 trillion.
Rp1.309,08 triliun. Penurunan juga terjadi pada DPK sebesar DPK also decreased by 4.55% from Rp974.82 trillion to
4,55% dari Rp974,82 triliun menjadi Rp930,50 triliun, serta Rp930.50 trillion, and lending decreased by 6.56% from
penyaluran kredit yang terkoreksi 6,56% dari Rp810,76 triliun Rp810.76 trillion to Rp757.56 trillion. These conditions
menjadi Rp757,56 triliun. Kondisi ini mencerminkan reflected the pressure to maintain growth amidst increasing
adanya tekanan dalam menjaga pertumbuhan di tengah industry competition, the need to strengthen funding
meningkatnya persaingan industri, kebutuhan penguatan structure, and demands for increased business scale
struktur pendanaan, serta tuntutan peningkatan skala and operational efficiency. Even so, the national banking
usaha dan efisiensi operasional. Meski begitu, industri industry remained stable and resilient, supported by strong
perbankan nasional tetap berada dalam kondisi yang fundamentals and accelerated digital transformation, which
stabil dan resilien, didukung oleh fundamental yang played the roles in expanding financial inclusion and driving
kuat serta akselerasi transformasi digital yang berperan sustainable growth.
dalam memperluas inklusi keuangan dan mendorong
pertumbuhan yang berkelanjutan.
Tantangan dan Strategi Keberlanjutan Sustainability Challenges and Strategies
Pada tahun 2025, Bank Ganesha menghadapi sejumlah In 2025, Bank Ganesha encountered a number of challenges
tantangan yang bersumber dari dinamika eksternal stemming from both external and internal dynamics.
maupun faktor internal. Dari sisi eksternal, perlambatan Externally, the global economic slowdown, rising geopolitical
ekonomi global, meningkatnya tensi geopolitik, serta tensions, and protectionist trade policies all dampened
kebijakan perdagangan yang cenderung proteksionis trade and investment activity, ultimately impacting loan
turut menekan aktivitas perdagangan dan investasi, demand and debtors’ risk profiles. Financial market
PT Bank Ganesha Tbk
34 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 37
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
yang pada akhirnya berdampak pada permintaan kredit volatility and uncertainty about global policy direction also
dan profil risiko debitur. Volatilitas pasar keuangan dan impacted liquidity stability and the cost of funds in banking
ketidakpastian arah kebijakan global juga memengaruhi industry. At the domestic level, the increasingly intense
stabilitas likuiditas dan biaya dana di industri perbankan. industry competition, accelerated digitalization, and
Di tingkat domestik, persaingan industri yang semakin the need to strengthen the capital structure, including in
ketat, percepatan digitalisasi, serta kebutuhan the context of industry consolidation, also served as factors
penguatan struktur permodalan, termasuk dalam konteks that required the Bank to enhance its competitiveness and
konsolidasi industri, turut menjadi faktor yang menuntut operational resilience.
peningkatan daya saing dan ketahanan operasional Bank.
Selain itu, penerapan keuangan berkelanjutan masih Furthermore, the implementation of sustainable finance still
menghadapi sejumlah kendala. Dari sisi internal, diperlukan encountered a number of obstacles. Internally, adjustments
penyesuaian kebijakan dan standar operasional prosedur to policies and standard operating procedures were
agar selaras dengan prinsip keuangan berkelanjutan, disertai required to align with sustainable finance principles, along
peningkatan pemahaman mengenai implementasinya di with increased understanding of their implementation
seluruh unit kerja. Dari sisi eksternal, tantangan juga muncul across all work units. Externally, challenges also arose in
dalam mengidentifikasi Usaha Mikro, Kecil, dan Menengah identifying Micro, Small, and Medium Enterprises (MSMEs)
(UMKM) yang telah menjalankan kegiatan usaha berbasis that already carried out social and environmental-based
sosial dan lingkungan, sementara jumlah pelaku usaha business activities, while the number of business owners
pada segmen tersebut masih relatif terbatas. Di samping in this segment was still relatively limited. Furthermore,
itu, kapasitas Bank dalam menyalurkan kredit ke sektor the Bank’s capacity to lending to sustainable business
usaha berkelanjutan juga masih memerlukan penguatan sectors also required comprehensive strengthening to align
yang komprehensif agar sejalan dengan target dan arah with established targets and policy directions.
kebijakan yang ditetapkan.
Dalam merespons berbagai tantangan tersebut, Bank In response to these challenges, Bank Ganesha established
Ganesha menetapkan strategi pengembangan bisnis business development strategies focused on measurable
yang berfokus pada pertumbuhan yang terukur dan growth and fundamental strengthening. In terms of funding
penguatan fundamental. Pada aspek penyaluran dana, distribution, the Bank maintained a sound conventional
Bank menjaga kualitas portofolio kredit konvensional loan portfolio while expanding digital-based services.
tetap sehat sekaligus memperluas layanan berbasis digital. These efforts were strengthened through partnerships
Upaya ini diperkuat melalui kerja sama dengan fintech, with fintech companies, financial services institutions, and
lembaga jasa keuangan, serta ekosistem terkait lainnya other relevant ecosystems to increase the effectiveness of
untuk meningkatkan efektivitas penyaluran kredit. Dari lending. In terms of funding, retail funding was optimized
sisi penghimpunan dana, optimalisasi dana ritel dilakukan through innovative savings products integrated into NEW
melalui inovasi produk simpanan yang terintegrasi BANGGA application, complemented by the development of
dalam aplikasi NEW BANGGA, yang dilengkapi dengan digital features such as digital onboarding, spending tracker,
pengembangan fitur digital seperti digital onboarding, and key transaction services. Fee-based income growth
spending tracker, serta layanan transaksi utama. was aimed at developing integrated digital transaction
Adapun peningkatan fee based income diarahkan melalui services and wealth management products, as well as
pengembangan layanan transaksi digital dan produk wealth expanding partnerships to meet the increasingly diverse
management yang terintegrasi, serta perluasan kemitraan needs of customers.
guna menjawab kebutuhan nasabah yang semakin beragam.
Sejalan dengan tantangan dalam penerapan keuangan In line with the challenges of implementing sustainable
berkelanjutan, Bank Ganesha terus memperkuat integrasi finance, Bank Ganesha continued to strengthen the integration
prinsip environmental, social, and governance (ESG) ke of environmental, social, and governance (ESG) principles
dalam kegiatan usaha melalui Rencana Aksi Keuangan into its business activities through the Sustainable
Berkelanjutan (RAKB) periode 2021-2025. Langkah ini Finance Action Plan (RAKB) for the 2021-2025 period.
diimplementasikan melalui penyelarasan kebijakan This step was implemented through aligning internal
dan prosedur internal agar sejalan dengan prinsip policies and procedures to align with sustainability
keberlanjutan, peningkatan pemahaman dan kapasitas principles, improving human resource understanding and
sumber daya manusia, serta penguatan proses identifikasi capacity, and strengthening the process of identifying
dan pengembangan pembiayaan pada segmen usaha and developing financing for business segments with
yang memiliki dampak sosial dan lingkungan. Selain itu, social and environmental impacts. Furthermore, the Bank
Bank secara bertahap mendorong perluasan portofolio gradually expanded its sustainable financing portfolio while
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 35
Page 38
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
pembiayaan berkelanjutan dengan tetap memperhatikan still considering market readiness and risk profiles. This
kesiapan pasar dan profil risiko. Pendekatan tersebut approach was expected to maintain a balance between
diharapkan dapat menjaga keseimbangan antara kinerja business performance and sustainability responsibilities,
usaha dan tanggung jawab keberlanjutan, dengan tetap while prioritizing prudent principles and adequate risk
mengedepankan prinsip kehati-hatian serta pengelolaan management.
risiko yang memadai.
Pencapaian Kinerja di Tahun 2025 Performance Achievements in 2025
Kinerja Bank Ganesha pada tahun 2025 menunjukkan Bank Ganesha’s performance in 2025 demonstrated
perkembangan yang sejalan dengan target yang telah progress in line with the targets established, supported
ditetapkan, didukung oleh pertumbuhan intermediasi yang by maintained intermediation growth. Third-Party Funds
tetap terjaga. Penghimpunan Dana Pihak Ketiga (DPK) (DPK) reached Rp7.50 trillion, an increase of 12.77%
mencapai Rp7,50 triliun atau tumbuh 12,77% dibandingkan compared to Rp6.65 trillion in the previous year. This
tahun sebelumnya sebesar Rp6,65 triliun. Pencapaian ini achievement reflected the continued trust of customers and
mencerminkan kepercayaan nasabah yang tetap terjaga the effectiveness of the implemented funding strategy. In
serta efektivitas strategi penghimpunan dana yang line with such performances, lending increased by 15.87%
dijalankan. Sejalan dengan hal tersebut, penyaluran kredit to Rp5.82 trillion from Rp5.02 trillion in 2024. This condition
meningkat 15,87% menjadi Rp5,82 triliun dari Rp5,02 triliun demonstrated the Bank’s consistent intermediation
pada tahun 2024. Kondisi ini menunjukkan bahwa peran role in supporting financing for economic sector.
intermediasi Bank tetap berjalan secara konsisten dalam
mendukung pembiayaan sektor ekonomi.
Dari sisi pendapatan, Bank mencatat pendapatan bunga In terms of revenue, the Bank recorded interest income of
sebesar Rp714,09 miliar atau sedikit terkoreksi 1,26% Rp714.09 billion, a slight correction of 1.26% compared
dibandingkan tahun sebelumnya sebesar Rp723,20 miliar, to Rp723.20 billion in the previous year, achieving 85.75%
dengan tingkat pencapaian sebesar 85,75% dari target. of its target. This correction was influenced by the
Koreksi ini antara lain dipengaruhi oleh dinamika suku dynamics in interest rate and the composition of earning
bunga dan komposisi aset produktif sepanjang tahun assets throughout the year. Nevertheless, more optimal
berjalan. Meskipun demikian, pengelolaan biaya yang cost management and increased operational efficiency
lebih optimal dan peningkatan efisiensi operasional managed to maintain profit performance, resulting
mampu menjaga kinerja laba, sehingga laba bersih tercatat in a net profit growth of 12.58% to Rp227.10 billion,
tumbuh 12,58% menjadi Rp227,10 miliar atau mencapai reaching 100.83% of the target set. These achievements
100,83% dari target yang ditetapkan. Hal ini menunjukkan demonstrated that improvements in efficiency also
bahwa penguatan pada sisi efisiensi turut berkontribusi contributed to maintaining the overall profitability.
dalam menjaga profitabilitas secara keseluruhan.
Dari sisi posisi keuangan, total aset meningkat 9,48% Regarding financial position, total assets increased by
menjadi Rp11,34 triliun dengan tingkat pencapaian 9.48% to Rp11.34 trillion, achieving 103.12% of the target.
sebesar 103,12% dari target. Peningkatan ini diikuti oleh This increase was accompanied by the growth in liabilities
pertumbuhan liabilitas sebesar 10,68% sebagai dampak by 10.68% due to stronger funding, and the growth in equity
dari penguatan penghimpunan dana, serta pertumbuhan by 7.08%, supported by accumulated profits. As a result,
ekuitas sebesar 7,08% yang didukung oleh akumulasi laba. the Bank’s financial structure remained sound, maintaining
Dengan demikian, struktur keuangan Bank tetap terjaga the balance between growth and capital adequacy.
dengan keseimbangan antara pertumbuhan dan kapasitas The Capital Adequacy Ratio (CAR) was recorded at 78.73%,
permodalan. Rasio permodalan (Capital Adequacy Ratio higher than that of the previous year of 72.55%. This
atau CAR) tercatat sebesar 78,73% lebih tinggi dibandingkan demonstrated the Bank’s ability to absorb risk remained
tahun sebelumnya sebesar 72,55%. Hal ini menunjukkan within an adequate range.
kemampuan Bank dalam menyerap risiko tetap berada
dalam koridor yang memadai.
Kualitas aset dan likuiditas Bank tetap berada dalam kondisi The Bank’s asset quality and liquidity were well-maintained.
yang terjaga. Hal ini tercermin dari rasio Non-Performing Loan This was reflected in the net and gross Non-Performing
(NPL) neto dan bruto yang masing-masing sebesar 0,04% Loan (NPL) ratios of 0.04% and 1.40%, respectively,
dan 1,40%, yang menunjukkan pengelolaan risiko kredit indicating reliable credit risk management. In line with
PT Bank Ganesha Tbk
36 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 39
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
berjalan secara andal. Sejalan dengan itu, dari sisi likuiditas, this, in terms of liquidity, the Loan to Deposit Ratio (LDR)
Loan to Deposit Ratio (LDR) meningkat menjadi 77,52% dari increased to 77.52% from 75.44%, indicating more optimal
75,44%, yang mengindikasikan penyaluran dana yang lebih fund distribution while maintaining adequate liquidity.
optimal dengan tetap menjaga kecukupan likuiditas. Kondisi Such condition also supported improved profitability
tersebut turut mendukung perbaikan kinerja profitabilitas, performance, as reflected in the increase in Return on Assets
yang tercermin dari peningkatan Return on Assets (ROA) (ROA) from 2.76% to 2.92% and Return on Equity (ROE) from
dari 2,76% menjadi 2,92% dan Return on Equity (ROE) dari 6.30% to 6.57%. Furthermore, operational efficiency also
6,30% menjadi 6,57%. Selain itu, efisiensi operasional showed improvement, as seen in the decrease in Operating
juga menunjukkan perbaikan, sebagaimana terlihat dari Expenses to Operating Income (BOPO) ratio from 67.21% to
penurunan rasio Biaya Operasional terhadap Pendapatan 64.92%.
Operasional (BOPO) dari 67,21% menjadi 64,92%.
Pada aspek sosial dan lingkungan, Bank Ganesha terus In terms of social and environmental aspects, Bank Ganesha
memperkuat komitmen terhadap keberlanjutan. Dari sisi continued to strengthen its commitment to sustainability.
ketenagakerjaan, komposisi karyawan wanita mencapai In terms of employment, female employees accounted for
38,11% dari total 349 karyawan, yang mencerminkan 38.11% of the total 349 employees, reflecting the application
penerapan prinsip kesetaraan kesempatan kerja. Upaya of the principle of equal employment opportunities. Efforts
peningkatan kualitas sumber daya manusia juga dilakukan to improve human resource quality were also undertaken
melalui alokasi dana pengembangan kompetensi sebesar through the allocation of Rp4.72 billion in competency
Rp4,72 miliar, sebagai bagian dari investasi jangka panjang development funds, as part of a long-term investment
dalam mendukung kinerja organisasi. Selain itu, kontribusi to support organizational performance. Furthermore,
terhadap masyarakat diwujudkan melalui pelaksanaan contributions to the community were realized through
4 program utama pemberdayaan dengan total biaya the implementation of 4 main empowerment programs
sebesar Rp35 juta. Dari sisi lingkungan, berbagai inisiatif with a total cost of Rp35 million. From an environmental
efisiensi menunjukkan hasil yang positif, antara lain perspective, various efficiency initiatives showed positive
penurunan intensitas penggunaan energi, emisi, dan air, results, including reduced energy, emissions, and water
yang mencerminkan implementasi kebijakan operasional use, reflecting the implementation of more efficient and
yang lebih efisien dan bertanggung jawab. Upaya tersebut responsible operational policies. These efforts were further
turut diperkuat melalui pelaksanaan kampanye peduli strengthened through the implementation of environmental
lingkungan sebagai bagian dari peningkatan kesadaran dan awareness campaigns as part of raising awareness
partisipasi aktif dalam pengelolaan dampak lingkungan and active participation in sustainable environmental
secara berkelanjutan. impact management.
Penerapan Tata Kelola yang Baik dan Implementation of Good and Sustainable
Berkelanjutan Governance
Bank Ganesha secara konsisten memperkuat penerapan tata Bank Ganesha consistently strengthens the implementation
kelola perusahaan yang baik (Good Corporate Governance of good corporate governance (GCG) as a foundation
atau GCG) sebagai fondasi dalam menjalankan kegiatan for conducting its business activities. This commitment
usaha. Komitmen ini diwujudkan melalui penguatan is manifested through strengthening governance
struktur dan mekanisme tata kelola, peningkatan structures and mechanisms, increasing transparency,
transparansi, serta penerapan akuntabilitas dalam setiap and implementing accountability in every decision-
proses pengambilan keputusan. Penerapan GCG diarahkan making process. GCG implementation is aimed not only at
tidak hanya untuk menjaga kinerja yang berkelanjutan, maintaining sustainable performance but also at creating
tetapi juga untuk menciptakan nilai jangka panjang bagi long-term value for all stakeholders. In its implementation,
seluruh pemangku kepentingan. Dalam pelaksanaannya, the Bank adheres to the principles of good governance
Bank berpedoman pada prinsip-prinsip tata kelola yang as formulated in the General Guidelines for Indonesian
baik sebagaimana dirumuskan dalam Pedoman Umum Corporate Governance (PUGKI), including ethical conduct,
Governansi Korporat Indonesia (PUGKI), antara lain perilaku accountability, transparency, and sustainability.
beretika, akuntabilitas, transparansi, dan keberlanjutan.
Untuk memastikan implementasi yang efektif, Bank To ensure the effective implementation, Bank Ganesha has
Ganesha telah mengembangkan kerangka kerja GCG yang developed a structured and comprehensive GCG framework,
terstruktur dan komprehensif, yang mencakup struktur tata encompassing governance structure, governance process,
kelola, proses tata kelola, dan hasil tata kelola. Kerangka ini and governance outcome. This framework serves as
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 37
Page 40
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
menjadi dasar dalam mengintegrasikan prinsip tata kelola the basis for integrating governance principles into all
ke dalam seluruh aktivitas operasional dan pengambilan operational activities and strategic decision-making. In this
keputusan strategis. Dalam konteks tersebut, Direksi context, the Board of Directors plays a role in formulating
berperan dalam merumuskan arah strategis Bank melalui the Bank’s strategic direction through a structured process
proses yang terstruktur dengan mempertimbangkan with due regard to external dynamics, industry conditions,
dinamika eksternal, kondisi industri, serta kapasitas and the Bank’s internal capacity. Strategy is formulated
internal Bank. Perumusan strategi dilakukan secara kolektif collectively, with reference to the Bank’s Business Plan
dengan mengacu pada Rencana Bisnis Bank (RBB), hasil (RBB), performance evaluation results, and the principles
evaluasi kinerja, serta prinsip kehati-hatian dan tata of prudence and good governance. In establishing strategic
kelola yang baik. Dalam menetapkan kebijakan strategis, policies, the Board of Directors ensures a balance between
Direksi memastikan adanya keseimbangan antara target growth targets, risk management, and business sustainability,
pertumbuhan, pengelolaan risiko, dan keberlanjutan usaha, including by integrating aspects of digital transformation
termasuk dengan mengintegrasikan aspek transformasi and sustainable finance principles into business
digital dan prinsip keuangan berkelanjutan ke dalam arah development directions.
pengembangan bisnis.
Untuk mendukung pelaksanaan strategi secara konsisten, To support a consistent strategy implementation, the Board
Direksi melakukan pengendalian melalui penetapan of Directors exercises control through the establishment
kebijakan operasional yang jelas, pemantauan kinerja of clear operational policies, regular performance
secara berkala, serta penguatan fungsi manajemen risiko monitoring, and strengthening of risk management
dan kepatuhan. Proses ini didukung oleh koordinasi and compliance functions. This process is supported by
lintas fungsi dan evaluasi berkelanjutan terhadap capaian cross-functional coordination and continuous evaluation of
yang dihasilkan, sehingga memungkinkan penyesuaian achievements, allowing for responsive strategy adjustments
strategi secara responsif terhadap perubahan kondisi. to changing conditions. Evaluation of GCG implementation
Evaluasi atas penerapan GCG juga dilakukan secara berkala is also conducted periodically through a self-assessment
melalui mekanisme penilaian mandiri yang mengacu pada mechanism that refers to regulatory requirements, including
ketentuan regulator, termasuk Peraturan Otoritas Jasa Financial Services Authority Regulation No. 17 of 2023 and
Keuangan No. 17 Tahun 2023 dan Surat Edaran Otoritas Jasa Financial Services Authority Circular No. 14/SEOJK.03/2025.
Keuangan No. 14/SEOJK.03/2025. Penilaian ini mencakup This assessment covers 16 aspects, carried out by
16 aspek yang dilaksanakan oleh Satuan Kerja Kepatuhan the Compliance DIvision in an integrated manner with
secara terintegrasi dengan Dewan Komisaris, Direksi, serta the Board of Commissioners, Board of Directors,
seluruh unit kerja terkait. and all relevant divisions.
Berdasarkan hasil evaluasi tahun 2025, Bank Ganesha Based on the 2025 evaluation results, Bank Ganesha
memperoleh peringkat 2 dengan kategori “Baik”, yang received a rating of 2 with “Good” category, reflecting that
mencerminkan bahwa penerapan tata kelola telah berjalan good corporate governance was implemented adequately
secara memadai dan efektif. Sebagai tindak lanjut, Bank and effectively. As a follow-up, the Bank established
menetapkan rencana aksi yang terukur untuk memperbaiki a measurable action plan to address areas requiring
area yang masih memerlukan penyempurnaan, dengan improvement, focusing on non-material administrative
fokus pada aspek administratif yang bersifat non-material. aspects. These improvement efforts were implemented
Upaya perbaikan tersebut dilaksanakan secara berkelanjutan continuously to enhance the quality of GCG implementation.
guna meningkatkan kualitas penerapan GCG. Komitmen ini This commitment was also reflected in the awards
turut tercermin dari apresiasi yang diterima, antara lain received, including The Best Indonesia GCG Award 2025 for
penghargaan The Best Indonesia GCG Award 2025 untuk the category of Bank from Economic Review.
kategori Bank dari Economic Review.
Prospek Keberlanjutan Usaha Business Sustainability Prospects
Perekonomian global pada tahun 2026 diperkirakan The global economy is projected to remain under pressure
masih berada dalam tekanan dengan pertumbuhan yang in 2026, with growth slowing to around 3.2%. This condition
melambat pada kisaran 3,2%. Kondisi ini dipengaruhi oleh is influenced by continued geopolitical tensions and
berlanjutnya tensi geopolitik serta kebijakan perdagangan restrictive trade policies, including the implementation
yang cenderung restriktif, termasuk penerapan tarif of reciprocal tariffs by the United States. Despite such
PT Bank Ganesha Tbk
38 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 41
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
resiprokal oleh Amerika Serikat. Di tengah kondisi tersebut, conditions, Indonesia’s economy shows a stable prospect,
perekonomian Indonesia menunjukkan prospek yang tetap with growth estimated at 4.9%-5.7% and inflation controlled
terjaga dengan pertumbuhan diperkirakan berada pada at the target of 2.5%±1%. Household consumption is
kisaran 4,9%-5,7% dan inflasi yang terkendali pada sasaran projected to increase due to government stimulus support,
2,5%±1%. Konsumsi rumah tangga diproyeksikan meningkat improved consumer expectations, and increased economic
seiring dukungan stimulus pemerintah, perbaikan activity, including during the National Religious Holiday
ekspektasi konsumen, serta peningkatan aktivitas ekonomi, period. Meanwhile, investment shows an upward trend
termasuk pada periode Hari Besar Keagamaan Nasional. through natural resource downstreaming projects and
Sementara itu, investasi menunjukkan kecenderungan more productive government spending.
membaik melalui proyek hilirisasi Sumber Daya Alam (SDA)
dan belanja pemerintah yang lebih produktif.
Sejalan dengan perkembangan tersebut, industri perbankan In line with these developments, banking industry is
diperkirakan tetap mencatatkan pertumbuhan intermediasi expected to continuously record measurable intermediation
secara terukur. Kredit perbankan diproyeksikan tumbuh growth. Bank loan is projected to grow in the range of
pada kisaran 8%-12%, didukung oleh pelonggaran kebijakan 8%-12%, supported by easing monetary and macroprudential
moneter dan makroprudensial serta meningkatnya policies, as well as the increasing demand for financing.
permintaan pembiayaan. Di sisi lain, pertumbuhan Dana Meanwhile, the continued positive growth in Third-Party
Pihak Ketiga yang tetap positif menjadi penopang likuiditas Funds supports industry liquidity. Nevertheless, risk
industri. Meskipun demikian, pengelolaan risiko tetap management remains a primary concern, particularly in
menjadi perhatian utama, khususnya pada segmen konsumsi consumer and MSME segments. Fundamentally, banking
dan UMKM. Dari sisi fundamental, industri perbankan masih industry remains supported by strong capital and relatively
ditopang oleh permodalan yang kuat dan kualitas aset well-maintained asset quality, amid regulatory policy
yang relatif terjaga, di tengah arah kebijakan regulator yang directions encouraging consolidation and strengthening
mendorong konsolidasi dan penguatan struktur industri. the industry structure.
Dalam merespons dinamika tersebut, Bank Ganesha turut In response to these dynamics, Bank Ganesha closely
mencermati arah kebijakan regulator, termasuk rencana monitors regulatory policy directions, including
penghapusan kategori KBMI 1 yang menegaskan pentingnya the planned elimination of KBMI 1 category, which
penguatan struktur permodalan dan peningkatan skala emphasizes the importance of strengthening capital
usaha di industri perbankan. Sejalan dengan hal tersebut, structure and increasing business scale in banking industry.
Bank senantiasa menyiapkan langkah strategis yang In line with this, the Bank continuously prepares strategic
berfokus pada penguatan permodalan, peningkatan efisiensi measures focused on strengthening capital, increasing
operasional, serta penajaman fokus pada segmen usaha operational efficiency, and sharpening its focus on more
yang lebih selektif dan terukur, disertai optimalisasi proses selective and measurable business segments, along with
bisnis dan pemanfaatan teknologi untuk meningkatkan optimizing business processes and utilizing technology
kualitas layanan dan daya saing. Dengan pendekatan to enhance service quality and competitiveness. With
yang berhati-hati dan adaptif, Bank Ganesha berupaya a cautious and adaptive approach, Bank Ganesha strives
menjaga kesinambungan kinerja sekaligus memperkuat to maintain performance continuity while strengthening
kontribusi dalam pembiayaan sektor produktif, termasuk its contribution to financing productive sectors, including
pengembangan UMKM, secara berkelanjutan. MSME development, in a sustainable manner.
Perubahan Komposisi Direksi Changes in the Board of Directors’
Composition
Pada tahun 2025, Bank Ganesha melakukan penyesuaian In 2025, Bank Ganesha adjusted the Board of Directors’
komposisi Direksi seiring dengan berakhirnya masa jabatan composition following the end of Mrs. Lenny Sugihat’s
Ibu Lenny Sugihat sebagai Presiden Direktur. Berdasarkan term of office as President Director. Based on the Annual
keputusan RUPS Tahunan tanggal 20 Juni 2025, Bank GMS resolution dated June 20, 2025, the Bank appointed
mengangkat Bapak Setiawan Kumala sebagai penggantinya. Mr. Setiawan Kumala to replace her. This change was made
Perubahan tersebut dilakukan dengan mempertimbangkan by considering the alignment of the competencies and
keselarasan kompetensi dan pengalaman masing-masing experience of each member of the Board of Directors with
anggota Direksi dengan kebutuhan strategis Bank. the Bank’s strategic needs.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 39
Page 42
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Dengan begitu, susunan komposisi Direksi yang menjabat Therefore, the current composition of the Board of Directors
saat ini meliputi: is as follows:
Presiden Direktur : Setiawan Kumala President Director : Setiawan Kumala
Direktur : Arif Wicaksono Director : Arif Wicaksono
Direktur : Suroso Director : Suroso
Direktur : Ibrahim Director : Ibrahim
Penutup Closing
Menutup laporan ini, Direksi menyampaikan apresiasi atas In closing this report, the Board of Directors would like to
dukungan dan kepercayaan yang terus terjaga dari Pemegang express its appreciation for the continued support and trust
Saham, nasabah, mitra usaha, serta kontribusi seluruh insan from the Shareholders, customers, business partners, and
Bank Ganesha sepanjang tahun 2025. Sinergi yang terbangun the contributions of all Bank Ganesha employees throughout
menjadi faktor penting dalam menjaga kesinambungan 2025. The established synergy served as a crucial factor
kinerja di tengah berbagai dinamika yang dihadapi. Hal in maintaining performance continuity amid the various
tersebut juga memperkuat fondasi usaha untuk melangkah dynamics faced. This synergy also strengthens business
secara lebih adaptif ke depan, seiring dengan perkembangan foundation to move forward in a more adaptive manner, in line
industri dan ekspektasi pemangku kepentingan. with industry developments and stakeholders’ expectations.
Jakarta, April 2026
Atas nama Direksi
On behalf of the Board of Directors
PT BANK GANESHA TBK,
Setiawan Kumala
Presiden Direktur
President Director
PT Bank Ganesha Tbk
40 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 43
PT Bank Ganesha Tbk 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 41
Page 44
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Dewan Komisaris
Board of Commissioners
Sudarto Lisawati Marcello Theodore Taufik Trisna Chandra
Komisaris Independen Komisaris Presiden Komisaris Komisaris Independen
Independent Commissioner Commissioner President Commissioner Independent Commissioner
PT Bank Ganesha Tbk
42 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 45
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Direksi
Board of Directors
Ibrahim Setiawan Kumala Suroso Arif Wicaksono
Direktur Presiden Direktur Direktur Direktur
Director President Director Director Director
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 43
Page 46
PT Bank Ganesha Tbk 44 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 47
3
Profil
Perusahaan
Company Profile
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 45
Page 48
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Informasi Perusahaan
Company Information
Nama Perusahaan
Company Name PT Bank Ganesha Tbk
Kode Saham
BGTG
Share Ticker Code
Media Sosial
Social Media
LinkedIn Instagram Facebook Youtube
PT Bank Ganesha Tbk @bankganesha Bank Ganesha Bank Ganesha
Tanggal Pendirian Bidang Usaha Modal Dasar
Date of Establishment Line of Business Authorized Capital
15 Mei 1990 Bank Devisa Rp4.000.000.000.000,-
May 15, 1990 Foreign Exchange Bank
Dasar Hukum Pendirian Akta Notaris No. 47 tanggal 15 Mei 1990 yang dibuat di hadapan Notaris Esther Daniar Iskandar, SH dan telah
Legal Basis of Establishment mendapatkan pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia berdasarkan
Surat Keputusan No. C2-4331HT.01.01.Th.91 tanggal 30 Agustus 1991, serta telah diumumkan dalam Berita
Negara Republik Indonesia No. 85 tanggal 23 Oktober 1992, Tambahan No. 5296.
Notarial Deed No. 47 dated May 15, 1990, made before Notary Esther Daniar Iskandar, SH and has
been approved by the Minister of Law and Human Rights of the Republic of Indonesia based on Decree
No. C2-4331HT.01.01.Th.91 dated August 30, 1991, and has been announced in the State Gazette of
the Republic of Indonesia No. 85 dated October 23, 1992, Supplement No. 5296.
Total Karyawan Modal Ditempatkan dan
Kepemilikan Saham Total Employees Disetor Penuh
Share Ownership Issued and Fully Paid Capital
2025 2024 2023
33,53% Rp2.397.099.710.300,-
349 348 317
36,75% orang / people orang / people orang / people
Tanggal Pencatatan Saham 12 Mei 2016
5,79% Share Listing Date May 12, 2016
23,93%
66,47%
Lembaga Pencatatan dan Perdagangan Saham
Stock Listing dan Trading Institution
Keterangan: Bursa Efek Indonesia Indonesia Stock Exchange
Description:
Gedung Indonesia Stock Exchange Tower I Indonesia Stock Exchange Building Tower I
PT Equity Development : 33,53% Jl. Jenderal Sudirman Kav. 52-53 Jl. Jenderal Sudirman Kav. 52-53
Investment Tbk Jakarta 12190 Jakarta 12190
Masyarakat : 66,47%
Public Alamat Kantor Pusat
Equity Global : 23,93% Head Office Address
International Limited
Wisma Hayam Wuruk Lt. 1 & 2 Wisma Hayam Wuruk 1st & 2nd Fl.
UOB Kay Hian Pte Ltd* : 5,79%
Masyarakat di Bawah 5% : 36,75% Jl. Hayam Wuruk No. 8, Jakarta Pusat 10120 Jl. Hayam Wuruk No. 8, Central Jakarta 10120
Public Below 5% (021) 2910 9900 (hunting) (021) 2910 9900 (hunting)
(021) 2910 9992 (021) 2910 9992
* Bapak Jamil bin Mohamed sebagai pemilik manfaat
secara tidak langsung. / Mr. Jamil bin Mohamed as corpsect@bankganesha.co.id corpsect@bankganesha.co.id
an indirect beneficial owner. www.bankganesha.co.id www.bankganesha.co.id
Perubahan yang Bersifat Material Material Changes
Pada tahun 2025, tidak terdapat perubahan yang bersifat In 2025, there were no material changes to the Bank, and
material pada Bank, sehingga tidak ada informasi tambahan therefore, there were no additional information that could
yang dapat disampaikan terkait hal tersebut. be provided regarding this matter.
PT Bank Ganesha Tbk
46 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 49
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Riwayat Singkat
Brief History
Bank Ganesha didirikan pada 15 Mei 1990 dan mulai beroperasi komersial pada 30 April 1992 setelah memperoleh izin
usaha sebagai bank umum dari Menteri Keuangan Republik Indonesia pada 14 April 1992.
Bank Ganesha was established on May 15, 1990, and started its commercial operations on April 30, 1992, after obtaining
business license as commercial bank from the Minister of Finance of the Republic of Indonesia on April 14, 1992.
Pada tahun 1995, statusnya ditingkatkan menjadi bank devisa In 1995, the status was upgraded to a foreign exchange bank with
berdasarkan persetujuan Bank Indonesia. Seiring perkembangannya, the approval of Bank Indonesia. Along with its development,
Bank Ganesha mencatatkan saham di Bursa Efek Indonesia pada Bank Ganesha listed its shares on Indonesia Stock Exchange on
12 Mei 2016 dengan kode emiten BGTG, yang menandai era baru May 12, 2016, with the ticker code BGTG, marking a new era of
transparansi dan akses permodalan. Saat ini, kantor pusat berlokasi transparency and access to capital. Currently, the head office is located
di Wisma Hayam Wuruk, Jakarta Pusat, dengan jaringan cabang at Wisma Hayam Wuruk, Central Jakarta, with branch networks spread
yang tersebar di Jakarta, Tangerang, dan Surabaya, melayani across Jakarta, Tangerang, and Surabaya, serving customers through
nasabah melalui produk simpanan yaitu tabungan, deposito, dan savings products such as savings deposits, time deposits, and demand
giro, serta pembiayaan untuk segmen korporasi dan UMKM. deposits, as well as financing for corporate and MSME segments.
Sebagai bank devisa, Bank Ganesha aktif mendukung transaksi As a foreign exchange bank, Bank Ganesha actively supports
ekspor-impor, valuta asing, serta layanan treasury lainnya. Dalam export-import transactions, foreign exchange transactions,
mendukung transformasi digital, Bank menghadirkan aplikasi and other treasury services. To support digital transformation,
dengan fitur Digital Onboarding dan Spending Tracker, serta the Bank presents an application with Digital Onboarding and
mengintegrasikan layanan modern, seperti BI-FAST, QRIS, dan Spending Tracker features that integrates modern services, such
digitalisasi perbankan lain untuk meningkatkan kenyamanan as BI-FAST, QRIS, and other banking digitalizations to enhance
transaksi. Pada tahun 2025, Bank juga memperkuat jaringan bisnis transaction convenience. In 2025, the Bank also strengthened its
melalui kerja sama strategis dengan sejumlah multifinance dan business network through strategic partnerships with a number
perusahaan fintech dalam pembiayaan bersama serta referral of multifinance companies and fintech companies for joint
produk perbankan, sebagai bagian dari strategi memperluas financing and banking product referral, as part of its strategy to
jangkauan pasar dan memperkuat ekosistem layanan keuangan. expand market reach and strengthen financial services ecosystem.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 47
Page 50
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Jejak Langkah
Milestones
1990 2016
Didirikan di Jakarta dengan nama PT Bank Ganesha pada tanggal • Bank Ganesha resmi mencatatkan perdana saham di Bursa Efek
15 Mei 1990. Indonesia pada tanggal 12 Mei 2016.
Established in Jakarta under the name PT Bank Ganesha on • Kantor Pusat Bank Ganesha menempati lokasi baru di Wisma
May 15, 1990. Hayam Wuruk, Jl. Hayam Wuruk No. 8, Jakarta Pusat.
• Bank Ganesha memecahkan rekor Museum Rekor Indonesia
(MURI) sebagai Lembaga Perbankan yang Menyalurkan Kredit
Tanpa Agunan Terbanyak secara Serentak.
1992
• Bank Ganesha officially registered its initial shares on Indonesian
Stock Exchange on May 12, 2016.
Bank Ganesha mulai beroperasi secara komersial pada tanggal
• Bank Ganesha’s Head Office occupied a new location at Wisma
30 April 1992, sesuai dengan izin usaha yang diberikan oleh
Hayam Wuruk, Jl. Hayam Wuruk No. 8, Central Jakarta.
Menteri Keuangan Republik Indonesia dalam Surat Keputusan
• Bank Ganesha broke the Indonesian Record Museum
No. 393/KMK-013/1992 tanggal 14 April 1992.
(MURI) record as the Banking Institution that Distributes
Bank Ganesha started its commercial operations on the Most Unsecured Loans Simultaneously.
April 30, 1992, according to the business license granted by
the Minister of Finance of the Republic of Indonesia in Decree
No. 393/KMK-013/1992 dated April 14, 1992.
2018
• Bank Ganesha meluncurkan platform Internet Banking dan
1995 Mobile Banking dalam aplikasi “BANGGA”.
• Bank Ganesha menerima Sertifikasi Standar ISO 9001:2015.
Sesuai dengan Surat Keputusan Bank Indonesia No. 28/66/KEP/DIR
• Bank Ganesha launched Internet Banking and Mobile Banking
tanggal 12 September 1995, Bank Ganesha berubah menjadi
platform in “BANGGA” application.
Bank Devisa.
• Bank Ganesha received ISO 9001:2015 Standard Certification.
In accordance with Bank Indonesia Decree No. 28/66/KEP/DIR
dated September 12, 1995, Bank Ganesha changed to a Foreign
Exchange Bank.
1990-2015 2016-2020
2005 2019
Bank Ganesha meluncurkan layanan mesin ATM yang terkoneksi Bank Ganesha turut serta mengampanyekan gerakan nasional
dengan jaringan ATM Bersama. non-tunai dalam program Gerbang Pembayaran Nasional (GPN)
Bank Ganesha launched an ATM machine service that is connected melalui layanan Kartu ATM Debit GPN.
to ATM Bersama network. Bank Ganesha participated in campaigning non-cash national
movement in the National Payment Gateway (GPN) program
through ATM Debit Card GPN.
2011
Sesuai dengan Akta No. 86 tanggal 21 Oktober 2011, jumlah modal 2020
disetor Bank Ganesha meningkat menjadi Rp351.609.000.000,-.
In accordance with Deed No. 86 dated October 21, 2011, the total Penerapan keuangan berkelanjutan dengan mengintegrasikan
paid-up capital of Bank Ganesha increased to Rp351,609,000,000. aspek lingkungan hidup, sosial, dan tata kelola ke dalam proses
bisnis, kebijakan, program, dan produk.
Implemented sustainable finance by integrating environmental,
social, and governance aspects into business processes, policies,
2015
programs, and products.
RUPS Luar Biasa pada tanggal 26 November 2015, menyetujui
perubahan status dari perusahaan tertutup menjadi perusahaan
terbuka, serta peningkatan modal dasar menjadi Rp1.400.000.000.000,-.
Extraordinary GMS on November 26, 2015, approved the change
in status from a private company to a public company,
as well as an increase in authorized capital to Rp1,400,000,000,000.
PT Bank Ganesha Tbk
48 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 51
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
2021 2024
• Di bulan Desember 2021, Bank Ganesha kembali menghadirkan • Bank Ganesha meluncurkan layanan e-form Ganesha
inovasi layanan untuk nasabah dengan menghadirkan layanan untuk mempermudah proses kredit consumer loan melalui
digital baru yang dapat diakses dalam aplikasi mobile banking https://eform.bankganesha.co.id.
BANGGA, yaitu layanan pembayaran QRIS. • Dalam upaya untuk meningkatkan pertumbuhan bisnis dan
• RUPS Luar Biasa pada tanggal 22 Desember 2021, menyetujui memperluas jaringan pelayanan kepada nasabah, Bank Ganesha
peningkatan modal dasar menjadi Rp4.000.000.000.000,- dan merelokasi Kantor Cabang dari The East Mega Kuningan ke
penerbitan saham baru melalui Penambahan Modal dengan Thamrin Nine – Jakarta Pusat, dan meresmikan pembukaan
Hak Memesan Efek Terlebih Dahulu (PMHMETD). Kantor Cabang Pembantu di Puri – Jakarta Barat.
• In December 2021, Bank Ganesha presented another service • Bank Ganesha launched e-form Ganesha service to
innovation for customers by presenting a new digital simplify the credit process of consumer loan through
service that can be accessed in BANGGA mobile banking https://eform.bankganesha.co.id.
application, namely QRIS payment service. • In an effort to increase business growth and expand service
• Extraordinary GMS on December 22, 2021, approved an increase network to customers, Bank Ganesha relocating Branch Office
in authorized capital to Rp4,000,000,000,000 and the issuance from The East Mega Kuningan to Thamrin Nine – Central
of new shares through Capital Increase with Pre-emptive Rights Jakarta, and inaugurating the opening of Sub-Branch Office in
(PMHMETD). Puri – West Jakarta.
2021-2023 2024-2025
2022 2025
• Bank Ganesha memenuhi ketentuan modal inti minimum • Bank Ganesha resmi memperkenalkan aplikasi terbaru NEW
Rp3 triliun. BANGGA yang memuat fitur Digital Onboarding dan Spending
• Bank Ganesha melakukan PMHMETD I dan PMHMETD II dengan Tracker, serta berbagai fitur layanan utama perbankan
total penambahan saham sebanyak 12,79 miliar lembar saham. lainnya yang mendukung kemudahan transaksi, seperti
• Bank Ganesha menjadi salah satu Bank peserta layanan BI-FAST, QRIS, dan layanan digitalisasi lainnya.
pembayaran BI-FAST dari Bank Indonesia. • Bank Ganesha meresmikan Kantor Cabang Denpasar – Bali
sebagai upaya untuk memberikan akses, pelayanan, dan
• Bank Ganesha fulfilled the minimum core capital requirement dukungan bagi nasabah secara luas.
of Rp3 trillion. • Pada tanggal 28 November 2025, saham Bank Ganesha dengan
• Bank Ganesha conducted PMHMETD I and PMHMETD II with kode BGTG resmi berpindah dari Papan Pengembangan
a total of 12.79 billion additional shares. ke Papan Utama Bursa Efek Indonesia. Perpindahan ini
• Bank Ganesha became one of the participating banks for mencerminkan terpenuhinya persyaratan terkait kapitalisasi
BI-FAST payment service from Bank Indonesia. pasar, kinerja keuangan, dan penerapan tata kelola, serta
menunjukkan posisi Bank yang semakin stabil dan matang
dalam pengelolaan usaha.
2023 • Bank Ganesha officially introduced the latest NEW BANGGA
application, which included Digital Onboarding and Spending
Bank Ganesha melakukan penggantian Core Banking System (CBS) Tracker features, as well as various other key banking service
dengan teknologi terkini untuk menunjang dan meningkatkan features that supported easy transactions, such as BI-FAST,
QRIS, and other digitalization services.
performa dan kapabilitas infrastruktur sistem dan teknologi
• Bank Ganesha inaugurated its Denpasar – Bali Branch Office
informasi Bank.
as an effort to provide broader access, services, and support
Bank Ganesha replaced the Core Banking System (CBS) with to customers.
the latest technology to support and improve the performance • On November 28, 2025, Bank Ganesha’s shares, ticker code
and capability of the Bank’s system infrastructure and BGTG, officially moved from the Development Board to the Main
information technology. Board of Indonesia Stock Exchange. This transfer reflected
the fulfillment of requirements related to market capitalization,
financial performance, and governance implementation,
as well as demonstrated the Bank’s increasingly stable and
mature position in business management.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 49
Page 52
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Visi, Misi, dan Nilai-Nilai Perusahaan
Vision, Mission, and Corporate Values
PT Bank Ganesha Tbk
50 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 53
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
VISI
Vision
“Menjadi Bank yang Terpercaya”
“Becoming the Most Trusted Bank”
Perseroan fokus dalam melayani nasabah dengan memberikan pelayanan terbaik, solusi keuangan sesuai kebutuhan,
yang pada gilirannya memberikan nilai tambah bagi seluruh stakeholders.
The Company focuses on serving customers by providing the best service, financial solutions as needed,
which in turn provides added value for all stakeholders.
MISI
Mission
“Menjalankan Usaha Perbankan yang Sehat dengan Menyediakan
Produk yang Handal dan Inovatif melalui Pelayanan Prima”
“Running a Healthy Banking Business by Providing Reliable
and Innovative Products through Excellent Service”
ARAH KEBIJAKAN
Policy Direction
Arah kebijakan merupakan panduan strategis yang menentukan jalur atau langkah-langkah yang akan diambil oleh Bank
dalam mencapai tujuan yang telah ditetapkan.
Policy direction is a strategic guide that determines the path or steps to be taken by the Bank
in achieving the goals stated.
1. Memperkuat permodalan dan infrastruktur yang memadai; 1. Strengthening adequate capital and infrastructure;
2. Pengembangan bisnis melalui penguatan 5 pilar utama: 2. Business development by strengthening the 5 main pillars:
Customer, Channel, Process, Product and Service, dan Synergy; Customer, Channel, Process, Product and Service, and Synergy;
3. Penyaluran dana melalui peningkatan kerja sama dengan 3. Distribution of funds through increased cooperation with
lembaga jasa keuangan dan financial technology; financial service institutions and financial technology;
4. Mengembangkan produk dan layanan perbankan digital, 4. Development of digital banking products and services, in line
seiring dengan perubahan perilaku pasar dan perkembangan with changes in market behavior and developments in digital
teknologi digital dengan manajemen risiko yang memadai; technology with adequate risk management;
5. Pengembangan sumber daya manusia dan meningkatkan 5. Development of human resources and enhancement of
budaya kerja yang efektif dan efisien; dan an effective and efficient work culture; and
6. Penerapan tata kelola perusahaan yang baik, pengelolaan risiko 6. Implementation of good corporate governance, effective risk
yang efektif, dan kepatuhan terhadap ketentuan yang berlaku. management, and compliance with applicable regulations.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 51
Page 54
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pilar Strategi
Strategy Pillars
CUSTOMER 1
Akuisisi nasabah baru dengan tetap mengoptimalkan nasabah existing serta meningkatkan pelayanan
yang optimal.
Acquisition of new customers by continuing to optimize existing customers and improve optimal service.
CHANNEL 2
Optimalisasi jaringan kantor yang ada dengan pengembangan channel elektronik untuk memberikan
akses pelayanan yang mudah, cepat, akurat, efisien, dan informatif.
Optimization of the existing office network with electronical channel development to provide easy, fast,
accurate, efficient, and informative service access.
PROCESS 3
Penyempurnaan proses operasional yang efisien dan produktif, demi tercapainya kemudahan, kelancaran,
dan efisiensi pelayanan kepada nasabah.
Improving efficient and productive operational processes, in order to achieve ease, smoothness, and
efficiency of service to customers.
PRODUCT & SERVICE 4
Penyediaan produk dan layanan sesuai kebutuhan nasabah yang akan terus dikembangkan, baik produk
bersifat konvensional, maupun produk berbasis digital banking.
Provision of products and services according to customer needs which will continue to be developed, both
conventional products and digital banking products.
SYNERGY 5
Menjalin dan meningkatkan kerja sama dengan mitra strategis dengan memanfaatkan value chain
management.
Establishing and improving cooperation with strategic partners by utilizing value chain management.
PT Bank Ganesha Tbk
52 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 55
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Nilai-Nilai Perusahaan
Corporate Values
Berorientasi pada
Gairah/Semangat Integritas
Pelanggan
Passion Integrity
Customer Oriented
Memiliki semangat dan keinginan untuk Menjunjung tinggi etika, jujur, dan Senantiasa menjadikan pelanggan sebagai
maju dan berkembang. memegang teguh komitmen. mitra utama yang saling menguntungkan
untuk tumbuh secara berkesinambungan.
Has passion and desire to step forward Upholds ethics, honesty, and upholds Always puts the customers as the main
and develop. commitments. partners that are mutually beneficial to
have sustainable growth.
Bekerja dalam Tim Komitmen Profitabilitas
Teamwork Commitment Profitability
Menghargai perbedaan antar tim dan Memiliki komitmen yang tinggi untuk Berorientasi pada kinerja yang positif
memacu kinerja melalui kerja sama tim mencapai suatu tujuan. untuk pencapaian profit.
yang solid.
Appreciates differences within teams Has high commitment to achieve goal. Positive performance oriented to achieve
and drives performance through solid profit.
teamwork.
Dapat Dipercaya Inovasi Kreativitas
Trustworthy Innovation Creativity
Bertanggung jawab dan dapat dipercaya. Berpandangan jauh ke depan dan tanggap Memiliki kreativitas, ide, dan gagasan baru
terhadap perubahan untuk memunculkan untuk pengembangan bisnis perusahaan.
inovasi terbaru.
Responsible and reliable. Forward thinking and reseponsive Has creativity, new ideas, and concepts to
to changes to bring about the latest develop the company’s business.
innovations.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 53
Page 56
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kegiatan Usaha
Business Activities
Berdasarkan Pasal 3 Anggaran Dasar Perseroan, Bank Ganesha Based on Article 3 of the Company’s Articles of Association,
menjalankan usaha sebagai bank umum sesuai ketentuan Bank Ganesha carries out business as a commercial bank
peraturan perundang-undangan yang berlaku. Selain kegiatan in accordance with applicable laws and regulations. In
utama berupa penghimpunan dana, penyaluran kredit, addition to core activities of funding, lending, and other
dan layanan perbankan lainnya, Bank juga diperkenankan banking services, the Bank is also permitted to engage
melakukan kegiatan penunjang yang mendukung operasional in supporting activities that support operations and
serta memperkuat daya saing dan keberlanjutan usaha. strengthen competitiveness and business sustainability.
Pada tahun 2025, Bank Ganesha telah menjalankan mayoritas In 2025, Bank Ganesha carried out the majority of business
kegiatan usaha, sebagaimana diuraikan berikut ini. activities, as outlined below.
Kegiatan Usaha yang Dijalankan
pada Tahun 2025
Business Activities Conducted
Kegiatan Usaha Menurut Anggaran Dasar Terakhir
in 2025
Business Activities According to the Latest Articles of Association
Sudah Belum
Done Not Yet
Kegiatan Usaha Utama
Main Business Activities
Bank Umum Swasta Devisa yang berwenang melakukan transaksi valuta asing dan perbankan luar negeri sesuai penunjukan Bank Indonesia guna mendukung
usaha pokok sebagai berikut.
Foreign Exchange Private Commercial Bank that is authorized to conduct foreign exchange transactions and offshore banking as appointed by Bank Indonesia
to support the main business as follows.
1. Menghimpun dana dari masyarakat dalam bentuk simpanan berupa giro, deposito berjangka, sertifikat
deposito, tabungan, dan/atau bentuk lainnya dalam mata uang Rupiah maupun mata uang asing.
Collecting funds from the public in the form of deposits in the form of demand deposits, time deposits,
certificates of deposit, savings, and/or other equivalent forms both in Rupiah and foreign currencies.
2. Memberikan kredit dalam berbagai bentuk dan jangka waktu sesuai praktik perbankan, dengan tetap
mematuhi ketentuan perundang-undangan yang berlaku.
Providing loans in various forms and terms in accordance with banking practices, while adhering to
applicable laws and regulations.
3. Memindahkan uang, baik untuk kepentingan sendiri maupun untuk kepentingan nasabah.
Transferring money, both for own interests and for the benefit of customers.
4. Menempatkan dana pada, meminjam dana dari, atau meminjamkan dana kepada bank lain, baik dengan
menggunakan surat, sarana telekomunikasi, maupun dengan wesel unjuk, cek, atau sarana lainnya.
Placing funds at, borrowing funds from, or lending funds to other banks, either by using letters,
telecommunications facilities, or by money orders, checks, or other means.
5. Melakukan kegiatan dalam valuta asing, dengan memenuhi ketentuan yang ditetapkan oleh Otoritas Jasa
Keuangan dan Bank Indonesia.
Carrying out activities in foreign currencies, by complying with the provisions stipulated by the Financial
Services Authority and Bank Indonesia.
Kegiatan Usaha Penunjang
Supporting Business Activities
Menerbitkan instrumen surat berharga, seperti promissory note, medium term note, obligasi, dan obligasi
subordinasi.
Issuing securities instruments, such as promissory note, medium term note, bonds, and subordinated bonds.
Membeli, menjual, atau menjamin, atas risiko sendiri maupun untuk kepentingan dan atas perintah nasabahnya, meliputi:
Buying, selling, or guaranteeing, at its own risk or for the benefit of and upon instruction of its customers, including:
1. Surat wesel, termasuk yang diakseptasi oleh Perseroan, dengan jangka waktu sesuai praktik perdagangan
yang berlaku.
Bills of exchange, including those accepted by the Company, with terms in accordance with applicable
trading practices.
PT Bank Ganesha Tbk
54 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 57
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kegiatan Usaha yang Dijalankan
pada Tahun 2025
Business Activities Conducted
Kegiatan Usaha Menurut Anggaran Dasar Terakhir
in 2025
Business Activities According to the Latest Articles of Association
Sudah Belum
Done Not Yet
2. Surat pengakuan utang dan kertas dagang lainnya dengan jangka waktu sesuai kebiasaan perdagangan
yang berlaku.
Letters of acknowledgment of debt and other trade papers with terms in accordance with the applicable
trading custom.
3. Kertas perbendaharaan negara dan surat jaminan pemerintah.
State treasury papers and government guarantee letters.
4. Sertifikat Bank Indonesia.
Bank Indonesia Certificate.
5. Obligasi.
Bond.
6. Instrumen surat berharga lain dengan memenuhi ketentuan yang ditetapkan oleh Otoritas Jasa Keuangan
dan Bank Indonesia.
Other securities instruments that comply with the provisions stipulated by the Financial Services Authority
and Bank Indonesia.
Menerima pembayaran dari tagihan atas surat berharga dan melakukan perhitungan antar pihak ketiga.
Receiving payments from bills on securities and performing calculations between third parties.
Menyediakan tempat untuk menyimpan barang atau surat berharga.
Providing a place to store goods or securities.
Melakukan kegiatan penitipan untuk kepentingan pihak lain berdasarkan suatu kontrak.
Carrying out custodial activities for the benefit of other parties based on a contract.
Melaksanakan upaya penyelamatan kredit, termasuk membeli agunan secara penuh atau sebagian melalui
pelelangan maupun cara lain jika debitur wanprestasi, dengan kewajiban mencairkan agunan tersebut
secepatnya.
Carrying out efforts to save loans, including buying collateral in whole or in part through auctions or other
means in the event of a debtor’s default, with the obligation to disburse collateral as soon as possible.
Melakukan kegiatan anjak piutang, usaha kartu kredit, dan kegiatan wali amanat.
Performing factoring activities, credit card business, and trusteeship activities.
Melakukan kegiatan penyertaan modal pada bank atau perusahaan lain di bidang keuangan, seperti sewa
guna usaha, modal ventura, usaha kartu kredit, pembiayaan konsumen, perusahaan efek, asuransi serta
lembaga kliring dan penjamin, serta lembaga penyelesaian dan penyimpanan, dengan memenuhi ketentuan
yang ditetapkan oleh Otoritas Jasa Keuangan dan Bank Indonesia.
Carrying out investment activities in banks or other companies in the financial sector, such as leasing, venture
capital, credit card business, consumer financing, securities companies, insurance as well as clearing and
guarantee institutions, as well as settlement and deposit institutions, by complying with the provisions
stipulated by Financial Services Authority and Bank Indonesia.
Menjalankan penyertaan modal sementara untuk mengatasi kegagalan kredit, sesuai dengan ketentuan
Otoritas Jasa Keuangan dan otoritas berwenang.
Performing temporary investment to address loan default, in accordance with the provisions of the Financial
Services Authority and relevant authorities.
Bertindak sebagai pendiri maupun pengelola dana pensiun, sesuai ketentuan peraturan perundang-undangan
yang berlaku.
Acting as both the founder and manager of pension fund, in accordance with applicable laws and regulations.
Melakukan kegiatan lain yang lazim dilakukan di dunia perbankan.
Carrying out other activities commonly carried out in the banking world.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 55
Page 58
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Produk dan Jasa
Products and Services
Sepanjang tahun 2025, Bank Ganesha menghadirkan Throughout 2025, Bank Ganesha offered a variety of banking
beragam produk dan layanan perbankan yang dirancang products and services designed to comprehensively
untuk menjawab kebutuhan nasabah secara komprehensif. address customer needs. The description of these
Uraian produk dan layanan tersebut disajikan berdasarkan products and services is presented based on classification
pengelompokkannya sebagai berikut. as follows.
Produk Simpanan Savings Products
Bunga
3,5 %
per tahun
TABUNGAN GANESHA
INVESTASI
Investasi aman dan fleksibel
dengan keuntungan yang maksimal
Bank Ganesha merupakan
peserta penjaminan LPS
1. Tabungan Ganesha MAPCLUB Digital 1. Ganesha MAPCLUB Digital Savings
Tabungan yang memberikan kebutuhan gaya hidup Savings account that provides lifestyle needs with
dengan keuntungan gratis poin MAPCLUB setiap bulan the benefit of free MAPCLUB points every month which
yang dapat dipergunakan untuk belanja online di can be used for online shopping at www.mapclub.com
www.mapclub.com dan belanja offline di MAP stores. and offline shopping in MAP stores.
2. Tabungan Ganesha Optima 2. Ganesha Optima Savings
Tabungan yang memberikan keuntungan menabung Savings account that provides optimal savings benefits
yang optimal dengan suku bunga progresif harian, serta with a progressive daily interest rate and free monthly
bebas biaya administrasi bulanan. administration fees.
3. Tabungan Ganesha Investasi 3. Ganesha Investasi Savings
Tabungan untuk mempersiapkan rencana jangka panjang Savings account to prepare long-term plans for
nasabah dengan keuntungan suku bunga majemuk customers with the advantage of compound interest
(bunga berbunga) dan bebas biaya administrasi bulanan. rates and free monthly administration fees.
4. Tabungan Ganesha Savingplus 4. Ganesha Savingplus
Tabungan yang memberikan hadiah-hadiah sesuai Savings account that provides prizes according to
pilihan nasabah. Saldo tabungan akan diblokir sebagian the customer’s choice. The savings balance will be
dalam jangka waktu tertentu sesuai dengan hadiah partially blocked within a certain period of time according
yang diambil. to the prizes taken.
5. Tabungan Ganesha 5. Ganesha Savings
Tabungan dengan bunga yang kompetitif, dilengkapi Savings account with competitive interest, equipped with
layanan tarik tunai dan transfer di ribuan jaringan ATM cash withdrawal and transfer services at thousands of ATM
Bersama dan ATM Link serta bebas biaya administrasi Bersama and ATM Link networks and is free of monthly
bulanan. administration fees.
6. Tabungan Ganesha Digital 6. Ganesha Digital Savings
Rekening Tabungan Ganesha Digital yang bisa dibuka Ganesha Digital Savings account that can be opened
secara online di mana saja dan kapan saja melalui online anywhere and anytime through the NEW BANGGA
aplikasi Mobile Banking NEW BANGGA yang tersedia di Mobile Banking application, available on Google Play
Google Play dan App Store. and App Store.
PT Bank Ganesha Tbk
56 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 59
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
7. Tabungan Ganesha Payroll 7. Ganesha Payroll Savings
Tabungan yang dirancang khusus untuk pembayaran Savings account specifically designed for the payment
gaji karyawan perusahaan yang telah bekerja sama of employees’ salaries of companies who have
dengan Bank Ganesha. collaborated with Bank Ganesha.
8. Tabungan Ganesha Pelajar 8. Ganesha Pelajar Savings
Tabungan yang membantu nasabah mewujudkan Savings account that helps customers realize their
cita-cita dan impian buah hatinya. children’s goals and dreams.
9. TabunganKu 9. TabunganKu
TabunganKu diterbitkan secara bersama oleh TabunganKu is issued jointly by banks in Indonesia to
bank-bank di Indonesia untuk menumbuhkan budaya foster a culture of savings for future prosperity.
menabung demi kesejahteraan masa depan.
10. Deposito Ganesha 10. Ganesha Time Deposits
Deposito Ganesha memberikan suku bunga kompetitif, Ganesha Time Deposits provide competitive interest
sehingga investasi nasabah menjadi maksimal. rates, so that customers’ investments can be maximized.
11. Deposito Ganesha Digital 11. Ganesha Digital Time Deposits
Simpanan berjangka dari Bank Ganesha yang bisa Time deposits from Bank Ganesha that can be opened
dibuka melalui aplikasi NEW BANGGA. through the NEW BANGGA application.
12. Tabungan Ganesha Dollar 12. Ganesha Dollar Saving
Simpanan untuk memenuhi kebutuhan nasabah dalam Account to meet customer needs in making transactions
bertransaksi dengan mata uang asing (USD), baik untuk with foreign currencies (USD), both for investment and
berinvestasi maupun keperluan bisnis perjalanan. travel business needs.
13. Giro Ganesha 13. Ganesha Demand Deposits
Giro Ganesha membantu pembayaran transaksi bisnis, Ganesha Demand Deposits help business transactions,
sehingga transaksi menjadi lebih mudah, aman, dan making transactions easier, safer, and faster, in Rupiah
cepat, dalam mata uang Rupiah maupun USD. and USD.
14. Giro Ganesha Active 14. Ganesha Active Demand Deposits
Giro Ganesha Active mendukung setiap aktivitas bisnis Ganesha Active Demand Deposits support every
nasabah dengan memberikan keuntungan untuk setiap customer’s business activity by providing benefits for
aktivitas pencapaian saldo rata-rata bulanan Anda. each activity to achieve your monthly average balance.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 57
Page 60
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Produk Pinjaman Loan Products
1. Kredit Penghasilan Tetap (KPT) 1. Fixed Income Loans (KPT)
Kredit pembiayaan bagi karyawan aktif perusahaan Financing loans for active employees of companies
yang bermitra dengan Bank Ganesha, untuk memenuhi partnering with Bank Ganesha, to meet all needs, such
segala kebutuhan, seperti pernikahan, sekolah, kuliah, as wedding, school, college, traveling, spiritual tourism,
perjalanan, wisata rohani, rawat inap rumah sakit, hospitalization, maternity, and circumcision.
melahirkan, dan khitanan.
2. Kredit Pemilikan Mobil (KPM) 2. Car Ownership Loan (KPM)
Kredit pemilikan mobil Bank Ganesha membantu Bank Ganesha’s car ownership loan helps customers
nasabah untuk memiliki mobil idaman, baik tipe to have their dream car, both passenger type and
passenger maupun niaga dengan angsuran yang fleksibel. commercial type with flexible instalments.
3. Kredit Pemilikan Rumah (KPR) 3. Housing Loan (KPR)
KPR Bank Ganesha membantu pembiayaan atau Bank Ganesha’s KPR helps finance or fund the purchase of
pendanaan untuk pembelian properti, atau renovasi property, or renovation of house/apartment/shop-house/
rumah/apartemen/ruko/rukan dengan angsuran yang office-house with flexible installments.
fleksibel.
4. Kredit Pinjaman Perorangan (KPP) 4. Personal Loan (KPP)
KPP Bank Ganesha membantu pembiayaan atau Bank Ganesha’s KPP helps finance or fund for
pendanaan untuk tujuan multiguna dengan jaminan multipurpose loan with the guarantee of a house
sertifikat rumah atau Buku Pemilik Kendaraan Bermotor certificate or a Car Ownership Book (BPKB).
(BPKB) mobil.
5. Kredit Modal Kerja 5. Working Capital Loan
Kredit pembiayaan untuk melayani kebutuhan nasabah Financing loans to serve diverse customer needs,
yang beragam, di mana Bank Ganesha membantu in which Bank Ganesha assists customers’ business
kelancaran usaha dan bisnis nasabah dengan course by providing working capital loans for corporate,
menyediakan kredit modal kerja untuk segmen korporasi, commercial, and small medium enterprise.
komersial, dan usaha kecil menengah.
6. Kredit Investasi 6. Investment Loan
Kredit jangka menengah atau panjang yang diberikan Medium or long-term loans given to debtors to finance
kepada debitur untuk membiayai barang-barang modal capital goods (fixed assets) in the context of rehabilitation,
(aktiva tetap) dalam rangka rehabilitasi, modernisasi, modernization, expansion, or establishment of new
perluasan, atau pun pendirian proyek baru, seperti projects, such as purchasing machinery, buildings, and
pembelian mesin-mesin, bangunan, dan tanah dalam land for a period of more than 1 year.
jangka waktu di atas 1 tahun.
7. Letter of Credit/Surat Kredit Berdokumen Dalam 7. Letter of Credit/Domestic Document Credit
Negeri
Fasilitas pembukaan Letter of Credit/surat kredit Facility for opening Letter of Credit/domestic document
berdokumen dalam negeri untuk menunjang kelancaran credit to support the smooth running of export and
aktivitas ekspor dan impor dalam dan luar negeri usaha import activities at home and abroad for the debtor’s
debitur. business.
PT Bank Ganesha Tbk
58 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 61
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Services
8. Bank Garansi 8. Bank Guarantee
Fasilitas pinjaman tidak langsung berupa jaminan Indirect loan facility in the form of written guarantee
tertulis dalam bentuk warkat kepada penerima jaminan in the form of script to the guarantee recipient
(pihak ketiga) yang diterbitkan oleh Bank Ganesha. (third party) issued by Bank Ganesha. This guarantee
Jaminan ini mengakibatkan kewajiban membayar results in an obligation to pay the party receiving
terhadap pihak yang menerima garansi apabila pihak the guarantee if the guaranteed party defaults.
yang dijamin cedera janji (wanprestasi).
Layanan Services
1. Kartu ATM DEBIT Ganesha Gerbang Pembayaran 1. Ganesha ATM DEBIT Card National Payment Gate
Nasional
Fasilitas yang memberikan kemudahan, akses yang cepat A facility that provides convenience, fast, and secure
dan aman selama 24 jam bagi nasabah untuk melakukan 24-hour access for customers to make cash withdrawals,
transaksi tarik tunai, setor, pindah buku, transfer antar deposits, book transfers, interbank transfers, and
bank, dan informasi saldo melalui jaringan ATM Ganesha balance check through Ganesha ATM network and
serta ribuan ATM di jaringan ATM Bersama dan Link. thousands of ATMs in ATM Bersama and Link networks.
Kartu ATM Ganesha telah menggunakan teknologi chip dan Ganesha ATM card has used chip technology and
sudah dapat melayani transaksi Debit di mesin Electronic can serve Debit transactions on Electronic Data
Data Capture berlogo Gerbang Pembayaran Nasional. Capture machine with the National Payment Gate logo.
2. NEW BANGGA (Mobile Banking) 2. NEW BANGGA (Mobile Banking)
Aplikasi mobile banking yang dapat digunakan untuk Mobile banking application which can be used for
berbagai transaksi, seperti deposito online, pembayaran various transactions, such as online deposits, Quick
Quick Response Code Indonesian Standard (QRIS), tarik Response Code Indonesian Standard (QRIS) payment,
tunai tanpa kartu, transfer dana, bayar tagihan (kartu cardless cash withdrawal, transfer funds, pay bills
kredit dan tiket kereta api), isi ulang (pulsa dan e-wallet), (credit cards and train tickets), top up (phone credit and
tagihan air, televisi berlangganan, tagihan pascabayar, e-wallet), water bills, television subscription, postpaid
cek saldo, cek mutasi, dan live chat. bills, balance check, transfer check, and live chat.
3. G-online (Internet Banking) 3. G-online (Internet Banking)
Fitur internet banking dari Bank Ganesha yang membuat Internet banking feature from Bank Ganesha which makes
transaksi perbankan lebih cepat, nyaman, dan aman. banking transactions faster, more comfortable, and safer.
4. G-corporate 4. G-corporate
Layanan online banking berbasis internet (web based) Web-based online banking for institutional customers
bagi nasabah institusional mulai dari nasabah usaha starting from small business and medium, commercial,
kecil dan menengah, komersial, hingga korporasi untuk to corporate customers to carry out various banking
melakukan berbagai transaksi perbankan secara mudah, transactions easily, quickly, safely, and more efficiently,
cepat, aman, dan lebih efisien, di mana pun nasabah from wherever the customer is.
berada.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 59
Page 62
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
5. G-money 5. G-money
Dompet elektronik yang dilengkapi dengan fitur Electronic wallet equipped with an electronic money
uang elektronik atau cash wallet dan link kartu feature or cash wallet and credit card link. Customers
kredit. Nasabah dapat menggunakan G-money untuk can use G-money for online or offline shopping in
berbelanja online maupun offline di merchant-merchant merchants who have joined G-money.
yang telah tergabung di G-money.
6. Safe Deposit Box 6. Safe Deposit Box
Bank Ganesha menyediakan tempat penyimpanan Bank Ganesha provides a storage area for goods and/or
barang-barang dan/atau surat berharga dengan jaminan securities with guaranteed security and privacy.
keamanan dan privasi.
7. Pengiriman Mata Uang Asing 7. Foreign Currency Remittance
Layanan pengiriman dana dalam mata uang asing, Fund transfer services in foreign currencies, both to
baik ke bank dalam atau luar negeri dengan biaya yang domestic and foreign banks with competitive fees.
kompetitif. Mata uang asing yang dapat ditransaksikan The currencies that can be traded are USD, SGD, EUR,
adalah USD, SGD, EUR, JPY, dan AUD. JPY, and AUD.
8. Pembayaran 8. Payment
a. Pembayaran Tagihan Listrik a. Electricity Bill Payment
Pembayaran tagihan listrik untuk nasabah dan Payment of electricity bills for customers and
non-nasabah secara online dengan tepat waktu dan non-customers online, on time, and can be done
dapat dilakukan melalui counter teller (tunai dan through counter teller (cash and debit accounts) or
debit rekening) atau auto debit. auto debit.
b. Pembayaran Tagihan Telepon b. Phone Bill Payment
Pembayaran tagihan telepon untuk nasabah dan Payment of telephone bills for customers and
non-nasabah melalui counter teller (tunai dan debit non-customers via counter teller (cash and debit
rekening) atau auto debit (praktis, aman, dan mudah). accounts) or auto debit (practical, safe, and easy).
c. Pembayaran Pajak c. Tax Payment
Layanan pembayaran kewajiban pajak yang meliputi Tax payment services that include income tax,
pajak penghasilan, pajak pertambahan nilai, dan jenis value added tax, and other types of taxes, such as
pajak lainnya, seperti pajak impor, ekspor, dan cukai. import, export, and excise taxes. Currently can be
Saat ini dapat dilakukan melalui teller atau ATM, done through teller or ATMs, Bank Ganesha has
Bank Ganesha telah mengimplementasikan Modul implemented the Generation 3 State Revenue
Penerimaan Negara Generasi 3 yang memberikan Module which provides convenience for taxpayers
kemudahan bagi wajib pajak atau wajib bayar atau or taxpayers or depositors in making payments or
wajib setor dalam melakukan pembayaran atau depositing taxes to the state.
penyetoran pajak ke negara.
9. E-statement Ganesha 9. E-statement Ganesha
Sebuah versi elektronik dari laporan rekening bulanan An electronic version of the monthly account statement
dalam format Adobe Acrobat yang dikirimkan melalui in the form of Adobe Acrobat sent via e-mail and can
e-mail dan dapat juga dikirimkan dalam bentuk kertas also be sent in paper form for a fee.
dengan pengenaan biaya.
10. Ekspor dan Impor 10. Export and Import
Fasilitas Letter of Credit/Surat Kredit Berdokumen Letter of Credit/Domestic Document Credit and trade
Dalam Negeri dan trade finance memudahkan finance facilities make it easier for customers to trade
nasabah dalam melakukan perdagangan dengan mitra with business partners overseas and domestically
usaha di luar negeri maupun dalam negeri secara quickly, safely, and smoothly.
cepat, aman, dan lancar.
11. Transfer Dana 11. Fund Transfers
Layanan bagi nasabah Bank Ganesha untuk A service for Bank Ganesha customers to transfer funds,
memindahkan dana, baik ke rekening lain di Bank either to other accounts at Bank Ganesha or at other
Ganesha ataupun di bank lain. Layanan ini dapat banks. This service can be done via teller, ATM (ATM
dilakukan melalui teller, ATM (ATM Bersama dan ATM Bersama and ATM Link), internet banking, and mobile
Link), internet banking, dan mobile banking. Bank banking. Bank Ganesha also has a Bank Indonesia Fast
Ganesha juga sudah memiliki layanan transaksi Bank Payment (BI-FAST) transaction service at counter teller
Indonesia Fast Payment (BI-FAST) di counter teller dan and Ganesha ATM machine network.
jaringan mesin ATM Ganesha.
PT Bank Ganesha Tbk
60 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 63
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Bancassurance Bancassurance
Bentuk kerja sama Bank dengan perusahaan asuransi dalam The Bank’s cooperation with insurance companies to provide
menyediakan solusi perlindungan dan keuangan yang lebih more comprehensive protection and financial solutions is
lengkap sebagai berikut. as follows.
1. Bekerja sama dengan PT Equity Life Indonesia melalui 1. Cooperating with PT Equity Life Indonesia through Pro
produk Pro Whole Life, yaitu asuransi tradisional yang Whole Life product, a traditional insurance product
memberikan perlindungan jiwa hingga usia 100 tahun providing life protection until the age of 100 with
dengan kepastian manfaat nilai tunai berupa 3 manfaat guaranteed cash value benefits in the form of 3 main
utama, yaitu: benefits, namely:
a. Santunan meninggal dunia sebesar 100% uang a. Death benefit of 100% of the sum insured.
pertanggungan.
b. Dana 100% uang pertanggungan bila tertanggung b. A 100% of the sum insured if the insured lives until
hidup hingga akhir masa asuransi. the end of the insurance period.
c. Nilai tunai sesuai tabel polis jika terjadi pembatalan. c. Cash value according to the policy table in the event
of cancellation.
2. Bekerja sama dengan PT Great Eastern Life Indonesia 2. Cooperating with PT Great Eastern Life Indonesia to
untuk memasarkan produk bancassurance, yaitu: market bancassurance products, namely:
a. GREAT Prestige Heritage Protector, yaitu produk a. GREAT Prestige Heritage Protector, a product with
dengan premi tunggal dalam mata uang USD dan a single premium in USD and protection until
perlindungan hingga usia 99 tahun, imbal hasil tetap the age of 99, fixed returns for the first 10 years, and
selama 10 tahun pertama, serta bonus loyalitas 3% a 3% loyalty bonus in the 11th year premium.
dari premi pada tahun ke-11.
b. GREAT Prestige Protector, yaitu produk berbasis Rupiah b. GREAT Prestige Protector, a Rupiah-based product
dengan pembayaran premi tunggal, difokuskan pada with a single premium payment, focused on ensuring
kepastian pencapaian tujuan keuangan nasabah. the achievement of customer financial goals.
Reksa Dana Mutual Funds
Bank bekerja sama dengan perusahaan manajamen investasi The Bank cooperates with investment management
guna menghasilkan produk reksa dana unggulan sebagai companies to generate excellent mutual fund products as
berikut. follows.
1. Bekerja sama dengan PT Bahana TCW Investment 1. Cooperating with PT Bahana TCW Investment
Management untuk memasarkan 3 pilihan produk reksa Management to market 3 choices of mutual funds
dana, yaitu: products, which are:
a. Bahana Dana Likuid Kelas G a. Bahana Dana Likuid Kelas G
Reksa dana pasar uang yang memberikan solusi Money market mutual funds that provide short-
manajemen likuiditas jangka pendek dengan tetap term liquidity management solutions while still
memberikan imbal hasil yang optimal melalui providing optimal returns through placements
penempatan pada instrumen pasar uang, seperti in money market instruments, such as time
deposito. deposits.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 61
Page 64
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
b. Bahana Obligasi Ganesha Kelas D b. Bahana Obligasi Ganesha Kelas D
Reksa dana pendapatan tetap yang bertujuan untuk Fixed income mutual fund that aims to generate
menghasilkan pendapatan yang optimal, yang optimal income, which comes from rising prices
berasal dari kenaikan harga dan kupon underlying and underlying coupons in the form of government
berupa obligasi pemerintah dan obligasi korporasi. bonds and corporate bonds.
c. Bahana Primavera Plus c. Bahana Primavera Plus
Reksa dana saham yang berisikan sejumlah saham Equity mutual funds that invest in a number of big
big cap yang terkonsentrasi untuk mencapai kinerja cap shares concentrated to achieve competitive
yang kompetitif terhadap indeks acuan. performance against the benchmark index.
2. Bekerja sama dengan PT Trimegah Asset Management 2. Cooperating with PT Trimegah Asset Management to
untuk memasarkan 4 pilihan produk reksa dana, yaitu: market 4 choices of mutual funds products, which are:
a. TRIM Kas 2 Kelas A a. TRIM Kas 2 Kelas A
Reksa dana pasar uang yang bertujuan untuk Money market mutual funds that aim to obtain
memperoleh pendapatan yang optimal berupa optimal income in the form of investment value
pertumbuhan nilai investasi dengan berusaha growth by trying to maintain the initial investment
tetap mempertahankan nilai investasi awal dan value and provide a high level of liquidity.
memberikan tingkat likuiditas yang tinggi.
b. TRIM Dana Tetap 2 Kelas A b. TRIM Dana Tetap 2 Kelas A
Reksa dana pendapatan tetap bertujuan untuk Fixed income mutual funds aim to maintain
mempertahankan investasi awal dan untuk the initial investment and to obtain optimal income
memperoleh pendapatan yang optimal berupa in the form of interest coupons and appreciation of
kupon bunga dan apresiasi nilai pokok dari the principal value of debt securities.
efek bersifat utang.
c. TRAM Consumption Plus Kelas A c. TRAM Consumption Plus Kelas A
Reksa dana saham bertujuan untuk memperoleh Equity mutual funds aim to obtain a maximum
peningkatan nilai investasi yang maksimal dalam increase in investment value in the long term in
jangka panjang berupa capital gain dan dividen the form of capital gain and dividends through
melalui investasi pada efek bersifat ekuitas. investments in equity securities.
d. Trimegah Dana Tetap Syariah Kelas A d. Trimegah Dana Tetap Syariah Class A
Reksa dana pendapatan tetap syariah yang A sharia fixed-income mutual fund that aims to
bertujuan untuk memperoleh pertumbuhan nilai achieve optimal long-term investment growth in
investasi yang optimal untuk jangka panjang sesuai accordance with Sharia Principles in the Capital
dengan Prinsip Syariah di Pasar Modal melalui Market through investments in Sharia Fixed-Income
investasi pada Efek Syariah Berpendapatan Tetap Securities listed on Sharia Securities List established
yang tercantum dalam Daftar Efek Syariah yang by Financial Services Authority and/or other parties
ditetapkan oleh Otoritas Jasa Keuangan dan/atau recognized by Financial Services Authority.
pihak lain yang diakui oleh Otoritas Jasa Keuangan.
PT Bank Ganesha Tbk
62 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 65
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Surat Berharga Negara State Securities
1. Pasar Perdana 1. Primary Market
Bank Ganesha bekerja sama dengan PT Trimegah Bank Ganesha cooperates with PT Trimegah Sekuritas
Sekuritas Indonesia Tbk selaku mitra distribusi dari Indonesia Tbk as a distribution partner of the Ministry of
Kementerian Keuangan untuk menawarkan seri Surat Finance to offer a series of retail Government Securities
Berharga Negara (SBN) ritel secara daring pada masa (SBN) online during the initial market offering period.
penawaran pasar perdana. Produk yang ditawarkan The products offered are among others:
terdiri dari:
a. Sukuk Negara Ritel a. Sukuk Negara Ritel
Salah satu instrumen produk investasi syariah yang One sharia investment product instrument that is
ditawarkan oleh pemerintah kepada individu Warga offered by the government to individual Indonesian
Negara Indonesia sebagai instrumen investasi yang citizens, as investment instrument that is safe,
aman, mudah, terjangkau, dan menguntungkan, easy, affordable, and profitable, and providing an
serta memberikan kesempatan kepada opportunity for the public to participate directly in
masyarakat untuk berpartisipasi langsung dalam Indonesia’s development.
pembangunan Indonesia.
b. Obligasi Ritel Indonesia b. Obligasi Ritel Indonesia
Salah satu instrumen surat berharga negara yang One state securities instrument that is aimed
ditujukan kepada individu Warga Negara Indonesia at individual Indonesian citizens in the primary
di pasar perdana sebagai alternatif investasi market as investment alternative with similar
yang memiliki karakteristik serupa, yaitu aman, characteristics, which are safe, easy, affordable, and
mudah, terjangkau, dan menguntungkan, sekaligus profitable, as well as supporting public participation
mendukung partisipasi publik dalam pembangunan in Indonesia’s development.
Indonesia.
2. Pasar Sekunder 2. Secondary Market
Melalui layanan pasar sekunder, Bank Ganesha Through secondary market services, Bank Ganesha
menyediakan fasilitas transaksi pembelian dan penjualan provides facilities for purchase and sale transaction of
obligasi yang diterbitkan oleh pemerintah, dengan bonds issued by the government, with the role as Selling
peran sebagai Agen Penjual. Produk-produk yang Agent. The products offered include various series of
ditawarkan mencakup berbagai seri Obligasi Negara Government Bonds traded in the secondary market,
yang diperdagangkan di pasar sekunder, antara lain: including:
a. Fixed Rate (FR) a. Fixed Rate (FR)
Surat utang yang diterbitkan oleh pemerintah dengan Debt securities issued by the government with
tingkat kupon tetap dan jangka waktu bervariasi fixed coupon rate and term varying between 5 to
antara 5 hingga 30 tahun. 30 years.
b. Project Based Sukuk (PBS) b. Project Based Sukuk (PBS)
Surat utang berbasis syariah yang diterbitkan oleh Sharia-based debt securities issued by the government
pemerintah dengan tenor antara 5 hingga 30 tahun. with a tenor of between 5 to 30 years.
c. Obligasi Ritel Indonesia (ORI) c. Obligasi Ritel Indonesia (ORI)
Instrumen surat utang negara dengan tenor awal An instrument of government debt securities with
sesuai ketentuan penerbitan pemerintah, ditujukan an initial tenor in accordance with government
untuk investor ritel. issuance regulations, aimed at retail investors.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 63
Page 66
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
d. Sukuk Ritel (SR) d. Sukuk Ritel (SR)
Surat berharga negara berbasis syariah dengan Sharia-based government securities with an initial
tenor awal sesuai ketentuan penerbitan pemerintah, tenor in accordance with government issuance
juga ditujukan untuk investor ritel. regulations, also aimed at retail investors.
Kerja Sama Strategis Strategic Partnership
1. Kerja Sama Channeling Akulaku 1. Channelling Partnership with Akulaku
Bank Ganesha bekerja sama dengan PT Akulaku Finance Bank Ganesha cooperates with PT Akulaku Finance
Indonesia dalam memberikan pembiayaan channeling Indonesia in providing consumer credit channelling
kredit konsumsi kepada konsumen yang melakukan financing to consumers who purchase goods through
transaksi pembelian barang melalui platform Akulaku. Akulaku platform.
2. Kerja Sama Channeling Amartha 2. Channelling Partnership with Amartha
Bank Ganesha bekerja sama dengan PT Amartha Mikro Bank Ganesha cooperates with PT Amartha Mikro
Fintek dalam memberikan pembiayaan channeling Fintek in providing channelling financing to Amartha-
kepada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) assisted Micro, Small, and Medium Enterprises (MSMEs)
binaan Amartha di seluruh Indonesia. throughout Indonesia.
3. Kerja Sama Channeling Esta Dana Ventura 3. Channelling Partnership with Esta Dana Ventura
Bank Ganesha bekerja sama dengan Esta Dana Ventura Bank Ganesha cooperates with Esta Dana Ventura in
dalam memberikan pembiayaan channeling kepada pelaku providing channeling financing to MSMEs fostered by
UMKM binaan Esta Dana Ventura di seluruh Indonesia. Esta Dana Ventura throughout Indonesia.
4. Kerja Sama Joint Financing Equity Finance Indonesia 4. Joint Financing Partnership with Equity Finance
Indonesia
Bank Ganesha bekerja sama dengan PT Equity Finance Bank Ganesha cooperates with PT Equity Finance
Indonesia dalam memberikan penyaluran pembiayaan Indonesia in providing joint financing distribution
bersama yang bertujuan memberikan dampak positif which is intended to give positive impact for financing
untuk pembiayaan kepada sektor produktif dan the productive and multipurpose sector especially
multiguna terutama segmen UMKM. the MSME segment.
5. Kerja Sama Channeling Batumbu 5. Channeling Partnership with Batumbu
Bank Ganesha bekerja sama dengan PT Berdayakan Bank Ganesha cooperates with PT Berdayakan Usaha
Usaha Indonesia (Batumbu) dalam penerusan pemberian Indonesia (Batumbu) in continuing to provide loan
fasilitas pinjaman (channeling) untuk memperluas facilities (channeling) to expand the reach of Bank
jangkauan penyaluran kredit Bank Ganesha kepada Ganesha’s loan distribution to the public, especially
masyarakat, khususnya segmentasi UMKM dengan skema the MSME segmentation with bill-based financing
pembiayaan berdasarkan tagihan. schemes.
6. Kerja Sama Joint Financing MNC Guna Usaha 6. Joint Financing Partnership with MNC Guna Usaha
Indonesia Indonesia
Bank Ganesha bekerja sama dengan PT MNC Guna Usaha Bank Ganesha cooperates with PT MNC Guna Usaha
Indonesia (MNC GUI) dalam memberikan penyaluran Indonesia (MNC GUI) in providing joint financing
pembiayaan bersama untuk kebutuhan investasi dan distribution for the investment and working capital
modal kerja para pelaku UMKM dengan jaminan berupa for MSME players with collateral in the form of
invoice atau BPKB. invoices or BPKB.
7. Kerja Sama Channeling Rupiah Cepat 7. Channeling Partnership with Rupiah Cepat
Bank Ganesha bekerja sama dengan PT Kredit Utama Bank Ganesha cooperates with PT Kredit Utama Fintech
Fintech Indonesia (Rupiah Cepat) dalam penerusan Indonesia (Rupiah Cepat) in continuing to provide loan
pemberian fasilitas pinjaman (channeling) untuk facilities (channeling) for consumer needs through
kebutuhan konsumtif melalui platform Rupiah Cepat. Rupiah Cepat platform.
8. Kerja Sama Joint Financing Multindo Auto Finance 8. Joint Financing Partnership with Multindo Auto Finance
Bank Ganesha bekerja sama dengan PT Multindo Auto Bank Ganesha cooperates with PT Multindo Auto
Finance dalam memberikan penyaluran pembiayaan Finance in providing joint financing distribution to meet
bersama untuk memenuhi kebutuhan masyarakat the needs of Indonesian people for investment with
Indonesia untuk investasi dengan jaminan berupa collateral in the form of a 4-wheeled BPKB.
BPKB roda 4.
PT Bank Ganesha Tbk
64 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 67
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
9. Kerja Sama Channeling Samakita 9. Channeling Partnership with Samakita
Bank Ganesha dan PT Sejahtera Sama Kita (Samakita) Bank Ganesha and PT Sejahtera Sama Kita (Samakita)
melakukan kerja sama penerusan pembiayaan cooperate on channeling financing for borrowers’
(channeling) untuk kebutuhan multiguna peminjam multipurpose needs by using debit cards that can be
menggunakan kartu debit yang dapat digunakan untuk used for shopping transactions at all merchants with
transaksi belanja di seluruh merchant yang memiliki EDC GPN.
EDC GPN.
10. Kerja Sama Channeling AdaKami 10. Channeling Partnership with AdaKami
Bank Ganesha dan PT Pembiayaan Digital Indonesia Bank Ganesha and PT Pembiayaan Digital Indonesia
(AdaKami) melakukan kerja sama penerusan pembiayaan (AdaKami) cooperate on channeling financing to borrowers
(channeling) kepada para peminjam melalui platform through AdaKami P2P platform.
P2P AdaKami.
11. Kerja Sama Penyediaan KPR Opus Bay 11. Partnership in Providing Opus Bay KPR
Bank Ganesha dan PT Goodworth Investments (Opus Bank Ganesha and PT Goodworth Investments (Opus
Bay) melakukan kerja sama KPR dan apartemen untuk Bay) cooperate in KPR and apartment ownership loan to
memudahkan masyarakat dalam memiliki rumah dan facilitate people to own their dream house and apartment
apartemen impian mereka dengan sistem pembiayaan with a faster and easier financing system.
yang lebih cepat dan mudah.
12. Kerja Sama Penyediaan KPR dengan Harvest City 12. Partnership in Providing KPR with Harvest City
Bank Ganesha dan perumahan Harvest City melakukan Bank Ganesha and Harvest City housing cooperate on
kerja sama KPR untuk memudahkan masyarakat KPR to facilitate people to own a home with fast and
dalam memiliki rumah dengan pembiayaan yang cepat easy financing.
dan mudah.
13. Kerja Sama Channeling dengan DanaRupiah 13. Channeling Partnership with DanaRupiah
Bank Ganesha bekerja sama dengan PT Layanan Keuangan Bank Ganesha cooperates with PT Layanan Keuangan
Berbagi (DanaRupiah) dalam penerusan pembiayaan Berbagi (DanaRupiah) in channeling financing to
(channeling) kepada penerima dana melalui platform recipients through DanaRupiah P2P platform.
P2P DanaRupiah.
14. Kerja Sama Channeling dengan AsetKu 14. Channeling Partnership with AsetKu
Bank Ganesha menjalin kerja sama dengan PT Pintar Bank Ganesha cooperates with PT Pintar Inovasi Digital
Inovasi Digital (AsetKu) untuk mendukung penerusan (AsetKu) to support financing continuation through
pembiayaan melalui platform P2P AsetKu. AsetKu P2P platform.
15. Kerja Sama Produk Asuransi dengan Great Eastern 15. Insurance Product Partnership with Great Eastern
Life Indonesia Life Indonesia
Bank Ganesha menggandeng Great Eastern Life Bank Ganesha cooperates with Great Eastern Life
Indonesia untuk menghadirkan produk asuransi jiwa Indonesia to present GREAT Prestige Protector life
GREAT Prestige Protector, guna meningkatkan inklusi insurance product, to increase financial inclusion and
keuangan serta perlindungan bagi nasabah. protection for customers.
16. Kerja Sama Referral Pembiayaan KPR dengan Era 16. KPR Financing Referral Partnership with Era
Graharealty Graharealty
Bank Ganesha bekerja sama dengan PT Era Graharealty Bank Ganesha cooperates with PT Era Graharealty Tbk
Tbk dalam program referral pembiayaan KPR yang in KPR financing referral program implemented at
dilaksanakan di Kantor Pusat Bank Ganesha di Wisma the Bank Ganesha Head Office in Wisma Hayam Wuruk,
Hayam Wuruk, Jakarta. Jakarta.
17. Kerja Sama Referral Pembiayaan KPR dengan Harcourts 17. KPR Financing Referral Partnership with Harcourts
Indonesia Indonesia
Bank Ganesha menjalin kerja sama dengan Harcourts Bank Ganesha cooperates with Harcourts Indonesia in
Indonesia dalam program referral untuk pembiayaan KPR. a referral program for KPR financing.
18. Kerja Sama Referral Pembiayaan KPR dengan Pinhome 18. KPR Financing Referral Partnership with Pinhome
Bank Ganesha resmi bermitra dengan PT Perdagangan Bank Ganesha officially partners with PT Perdagangan
Real Estate Terdepan (Pinhome) untuk kerja sama referral Real Estate Terdepan (Pinhome) for referral partnership
dalam pembiayaan KPR. in KPR financing.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 65
Page 68
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
19. Kerja Sama Channeling dengan Cairin 19. Channeling Partnership with Cairin
Bank Ganesha bekerja sama dengan PT Idana Solusi Bank Ganesha cooperates with PT Idana Solusi Sejahtera
Sejahtera (Cairin) dalam penerusan pembiayaan (Cairin) in channeling financing to recipients through
(channeling) kepada penerima dana melalui platform Cairin P2P platform.
P2P Cairin.
20. Kerja Sama Joint Financing dengan Transpacific Finance 20. Joint Financing Partnership with Transpacific Finance
Bank Ganesha menjalin kerja sama joint financing Bank Ganesha cooperates in joint financing with
dengan PT Transpacific Finance dalam pembiayaan PT Transpacific Finance in financing 2-wheeled vehicles,
kendaraan roda 2, ditandai dengan penandatanganan marked by the signing in agreement by both parties.
perjanjian oleh kedua belah pihak.
21. Kerja Sama Penyediaan KPR Grand House Mulia 21. KPR Provision Partnership for Grand House Mulia
(Parkville Serpong) (Parkville Serpong)
Bank Ganesha dan perumahan Grand House Mulia Bank Ganesha and Grand House Mulia housing
(Parkville Serpong) melakukan kerja sama KPR untuk (Parkville Serpong) cooperate in KPR to make it facilitate
memudahkan masyarakat dalam memiliki rumah dengan people to own a home with fast and easy financing.
pembiayaan yang cepat dan mudah.
22. Kerja Sama Referral Pembiayaan KPR dengan 22. Partnership in KPR Financing Referral with
PT Yobelindo Graha Mandiri PT Yobelindo Graha Mandiri
Bank Ganesha menjalin kerja sama dengan PT Yobelindo Bank Ganesha cooperates with PT Yobelindo Graha
Graha Mandiri (Brighton Real Estate) dalam program Mandiri (Brighton Real Estate) in a referral program for
referral untuk pembiayaan KPR dan KPP. KPR and KPP financing.
23. Kerja Sama Referral Pembiayaan KPR dengan PT Ray 23. Partnership in KPR Financing Referral with PT Ray
White Indonesia White Indonesia
Bank Ganesha menjalin kerja sama dengan PT Ray White Bank Ganesha cooperates with PT Ray White Indonesia
Indonesia (Ray White Indonesia) dalam program referral (Ray White Indonesia) in a referral program for KPR and
untuk pembiayaan KPR dan KPP. KPP financing.
24. Kerja Sama Referral Pembiayaan KPR dengan 24. Partnership in KPR Financing Referral with
PT Signature Properties PT Signature Properties
Bank Ganesha menjalin kerja sama dengan PT Signature Bank Ganesha cooperates with PT Signature Properties
Properties (Re-Max) dalam program referral untuk (Re-Max) in a referral program for KPR and KPP financing.
pembiayaan KPR dan KPP.
25. Kerja Sama Referral Pembiayaan KPR dengan 25. Partnership in KPR Financing Referral with PT Xavier
PT Xavier Marks Indonesia Marks Indonesia
Bank Ganesha menjalin kerja sama dengan PT Xavier Bank Ganesha cooperates with PT Xavier Marks
Marks Indonesia (Xavier) dalam program referral untuk Indonesia (Xavier) in a referral program for KPR and
pembiayaan KPR dan KPP. KPP financing.
26. Kerja Sama Referral Pembiayaan KPR dengan 26. Partnership in KPR Financing Referral with PT Berkat
PT Berkat Mulia Intinusa Mulia Intinusa
Bank Ganesha menjalin kerja sama dengan PT Berkat Bank Ganesha cooperates with PT Berkat Multi
Multi Intinusa (Mr Realty) dalam program referral untuk Intinusa (Mr Realty) in a referral program for KPR and
pembiayaan KPR dan KPP. KPP financing.
27. Kerja Sama Referral Pembiayaan KPR dengan PT Violet 27. Partnership in KPR Financing Referral with PT Violet
Indonesia Pratama Indonesia Pratama
Bank Ganesha menjalin kerja sama dengan PT Violet Bank Ganesha cooperates with PT Violet Indonesia
Indonesia Pratama (Asia One) dalam program referral untuk Pratama (Asia One) in a referral program for KPR and
pembiayaan KPR dan KPP. KPP financing.
28. Kerja Sama Referral Pembiayaan KPR dengan 28. Partnership in KPR Financing Referral with
PT Properti Maksima PT Properti Maksima
Bank Ganesha menjalin kerja sama dengan PT Properti Bank Ganesha cooperates with PT Properti
Maksima (Promex) dalam program referral untuk Maksima (Promex) in a referral program for KPR and
pembiayaan KPR dan KPP. KPP financing.
29. Kerja Sama Referral Pembiayaan KPR dengan 29. Partnership in KPR Financing Referral with
PT Sagotra Usaha PT Sagotra Usaha
Bank Ganesha menjalin kerja sama dengan PT Sagotra Bank Ganesha cooperates with PT Sagotra Usaha
Usaha (Century 21) dalam program referral untuk (Century 21) in a referral program for KPR and
pembiayaan KPR dan KPP. KPP financing.
PT Bank Ganesha Tbk
66 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 69
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
30. Kerja Sama Referral Pembiayaan KPR dengan PT Loan 30. Partnership in KPR Financing Referral with PT Loan
Market Indonesia Market Indonesia
Bank Ganesha menjalin kerja sama dengan PT Loan Bank Ganesha cooperates with PT Loan Market
Market Indonesia (Loan Market) dalam program referral Indonesia (Loan Market) in a referral program for KPR,
untuk pembiayaan KPR, KPP, SME & Commercial. KPP, SME & Commercial financing.
31. Kerja Sama Referral Pembiayaan KPR dengan PT Pasar 31. Partnership in KPR Financing Referral with PT Pasar
Dana Pinjaman Dana Pinjaman
Bank Ganesha menjalin kerja sama dengan PT Pasar Bank Ganesha cooperates with PT Pasar Dana
Dana Pinjaman (Danamas) dalam program referral untuk Pinjaman (Danamas) in a referral program for KPR and
pembiayaan KPR dan KPP. KPP financing.
32. Kerja Sama Referral Pembiayaan KPR dengan PT Hidup 32. Partnership in KPR Financing Referral with PT Hidup
Ideal Sejahtera Ideal Sejahtera
Bank Ganesha menjalin kerja sama dengan PT Hidup Bank Ganesha cooperates with PT Hidup Ideal
Ideal Sejahtera (Ideal) dalam program referral untuk Sejahtera (Ideal) in a referral program for KPR and
pembiayaan KPR dan KPP. KPP financing.
33. Kerja Sama Referral Pembiayaan KPR dengan 33. Partnership in KPR Financing Referral with PT Lumbung
PT Lumbung Dana Asia Dana Asia
Bank Ganesha menjalin kerja sama dengan PT Lumbung Bank Ganesha cooperates with PT Lumbung Dana
Dana Asia (Finloan) dalam program referral untuk Asia (Finloan) in a referral program for KPR and
pembayaran KPR dan KPP. KPP payments.
34. Kerja Sama Referral Pembiayaan KPR dan KPP 34. Partnership in KPR and KPP Financing Referral with
dengan Tuwaga Tuwaga
Bank Ganesha menjalin kerja sama dengan Tuwaga sebagai Bank Ganesha cooperates with Tuwaga as a fintech
kanal fintech agregator dalam program referral untuk aggregator channel in a referral program for KPR and
pembiayaan KPR dan KPP. KPP financing.
35. Kerja Sama Referral Pembiayaan KPR dan KPP dengan 35. Partnership in KPR and KPP Financing Referral with
PT Milenial Kreatif Indonesia (Linktown Solution) PT Milenial Kreatif Indonesia (Linktown Solution)
Bank Ganesha menjalin kerja sama dengan PT Asia Bank Ganesha cooperates with PT Asia Rumah Utama
Rumah Utama (Linktown) dan PT Milenial Kreatif (Linktown) and PT Milenial Kreatif Indonesia (Linktown
Indonesia (Linktown Solution) untuk produk KPR Solution) for KPR and KPP products.
dan KPP.
36. Kerja Sama Joint Financing dengan PT Sembrani 36. Joint Financing Partnership with PT Sembrani
Finance Indonesia Finance Indonesia
Bank Ganesha menjalin kerja sama dengan PT Sembrani Bank Ganesha cooperates with PT Sembrani Finance
Finance Indonesia dalam memberikan penyaluran Indonesia in providing joint financing distribution to
pembiayaan bersama untuk memenuhi kebutuhan meet the needs of Indonesian people for investment,
masyarakat Indonesia terkait investasi, modal kerja, working capital, and other consumption activities,
dan aktifitas konsumsi lainnya dengan jaminan berupa secured by a 4-wheeled vehicle ownership certificate
BPKB roda 4. (BPKB).
37. Kerja Sama Joint Financing dengan PT Radana 37. Joint Financing Partnership with PT Radana
Bhaskara Finance Tbk Bhaskara Finance Tbk
Bank Ganesha menjalin kerja sama dengan PT Radana Bank Ganesha cooperates with PT Radana Bhaskara
Bhaskara Finance Tbk dalam memberikan penyaluran Finance Tbk in providing joint financing distribution to
pembiayaan bersama untuk memenuhi kebutuhan meet the needs of Indonesian people for investment,
masyarakat Indonesia terkait investasi, dengan jaminan secured by a 4-wheeled BPKB.
berupa BPKB roda 4.
38. Kerja Sama Kredit Executing dengan PT KB Bukopin 38. Loan Execution Partnership with PT KB Bukopin
Finance Finance
Bank Ganesha menjalin kerja sama dengan PT KB Bank Ganesha cooperates with PT KB Bukopin Finance on
Bukopin Finance dalam program kredit executing untuk loan execution program to expand access to financing.
memperluas akses pembiayaan.
39. Kerja Sama Channeling dengan Easycash 39. Channeling Partnership with Easycash
Bank Ganesha bekerja sama dengan PT Indonesia Bank Ganesha cooperates with PT Indonesia Fintopia
Fintopia Technology (Easycash) dalam penerusan Technology (Easycash) in channelling financing for
pembiayaan (channeling) untuk kebutuhan konsumtif consumer needs via Easycash platform.
melalui platform Easycash.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 67
Page 70
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
40. Kerja Sama Channeling dengan KSP Daya Inspirasi 40. Channeling Partnership with KSP Daya Inspirasi
Bangsa Bangsa
Bank Ganesha bekerja sama dengan Koperasi Simpan Bank Ganesha cooperates with Daya Inspirasi Bangsa
Pinjam (KSP) Daya Inspirasi Bangsa dalam penerusan Credit Union (KSP) in channeling financing to Indonesian
pembiayaan (channeling) kepada Pekerja Migran Migrant Workers (PMI) for travel expenses to Japan.
Indonesia (PMI) untuk biaya keberangkatan ke Jepang.
41. Kerja Sama Referral Pembiayaan KPR dengan 41. KPR Financing Referral Partnership with Pashouses
Pashouses
Bank Ganesha menjalin kerja sama dengan PT Pionir Bank Ganesha cooperates with PT Pionir Alfa Sejahtera
Alfa Sejahtera (Pashouse) dalam program referral untuk (Pashouse) on a referral program for Ganesha KPR payment
pembayaran KPR Ganesha (Kredit Pemilikan Rumah – (Home Ownership Loan – Take Over).
Take Over).
42. Kerja Sama Penerusan Channeling dengan UangMe 42. Channeling Partnership with UangMe
Bank Ganesha bekerja sama dengan PT Uangme Fintek Bank Ganesha cooperates with PT Uangme Fintek
Indonesia (UangMe) dalam penerusan pembiayaan Indonesia (UangMe) in channeling financing to
(channeling) kepada penerima dana melalui platform recipients through UangMe P2P platform.
P2P UangMe.
43. Kerja Sama Joint Financing dengan PT Bintang 43. Joint Financing Partnership with PT Bintang Mandiri
Mandiri Finance Finance
Bank Ganesha menjalin kerja sama dengan PT Bintang Bank Ganesha cooperates with PT Bintang Mandiri
Mandiri Finance Indonesia dalam memberikan Finance Indonesia in providing joint financing
penyaluran pembiayaan bersama untuk memenuhi distribution to meet the needs of Indonesian people for
kebutuhan masyarakat Indonesia terkait investasi dan investment and other consumption activities, secured
aktifitas konsumsi lainnya dengan jaminan berupa by a 4-wheeled BPKB.
BPKB roda 4.
44. Kerja Sama Penyediaan KPR dengan JMG Land 44. Partnership in Providing KPR with JMG Land
Bank Ganesha dan perumahan JMG Land melakukan Bank Ganesha and JMG Land housing cooperate on KPR
kerja sama KPR untuk memudahkan masyarakat dalam to facilitate people to own a home with fast and easy
memiliki rumah dengan pembiayaan yang cepat dan financing.
mudah.
45. Kerja Sama Referral Pembiayaan KPR dan KPP 45. Partnership in KPR and KPP Financing Referral with
dengan Rumah 123 Rumah 123
Bank Ganesha menjalin kerja sama dengan PT Web Bank Ganesha cooperates with PT Web Marketing
Marketing Indonesia (Rumah 123) sebagai kanal fintech Indonesia (Rumah 123) as a fintech aggregator channel
agregator dalam program referral untuk pembiayaan in a referral program for KPR and KPP financing.
KPR dan KPP.
PT Bank Ganesha Tbk
68 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 71
PT Bank Ganesha Tbk 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 69
Page 72
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Wilayah Operasional Bank
Bank Operational Area
Kantor Pusat / Head Office
Wisma Hayam Wuruk Lt. 1 & 2 / 1st & 2nd Fl.
Jl. Hayam Wuruk No. 8, Jakarta Pusat / Central Jakarta 10120
(021) 2910 9900 (hunting) (021) 2910 9992
Jaringan Kantor / Office Network
Uraian 2025 2024 2023 Description
Kantor Pusat 1 1 1 Head Office
Kantor Cabang 7 6 6 Branch Office
Kantor Cabang Pembantu 5 5 4 Sub-Branch Office
Safe Deposit Box 2 2 2 Safe Deposit Box
Jaringan ATM 27 34 33 ATM Network
Kantor Pusat
Head Office
Wisma Hayam Wuruk Lt. 1 & 2 / 1st & 2nd Fl.
Jl. Hayam Wuruk No. 8, Jakarta Pusat / Central Jakarta 10120
(021) 2910 9900 (hunting) (021) 2910 9992 corpsect@bankganesha.co.id www.bankganesha.co.id
Kantor Cabang
Branch Offices
KCU Hayam Wuruk KC Kertajaya KC Denpasar
Wisma Hayam Wuruk Lt. 1 & 2 / 1st & 2nd Fl. Jl. Kertajaya No. 194-196 Pertokoan Duta Wijaya No. 4-5
Jl. Hayam Wuruk No. 8 Surabaya 60282 Jl. Raya Puputan
Jakarta Pusat / Central Jakarta 10120 Denpasar, Bali 80226
(021) 2910 9900 (031) 503 2060 (0361) 2108 169
PT Bank Ganesha Tbk
70 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 73
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kantor Cabang
Branch Offices
KC Kelapa Gading KC Mangga Dua KC Sastra Plaza
Kelapa Gading Permai Wisma Eka Jiwa Kav. 19 Ruko Sastra Plaza Blok B-57
aJakarta Utara / North Jakarta 14240 Jl. Mangga Dua Raya Jl. Gatot Subroto No. 21
(021) 450 4961 Jakarta Pusat / Central Jakarta 10730 Tangerang 15134
(021) 3000 7901 (021) 5930 8885; 5930 8889; 5930 8900
KC Thamrin
Thamrin Nine, Gd. Chubb Square Lt. Lobby / Lobby Fl., Unit F1
Jl. MH. Thamrin No. 10
Jakarta Pusat / Central Jakarta 10230
(021) 2929 0808
Kantor Cabang Pembantu
Sub-Branch Offices
KCP Sunter KCP Pantai Indah Kapuk KCP Puri
Sunter Mall Lt. Dasar / Ground Fl. Rukan Emerald Park No. 25 Jl. Puri Indah Raya Blok A No. 18
Jl. Danau Sunter Utara Blok G-7 Kav. II Jl. Pantai Indah Kapuk Jakarta Barat / West Jakarta 11610
Jakarta Utara / North Jakarta 14350 Jakarta Utara / North Jakarta 14470
(021) 2669 0182; 2265 1624 (021) 2903 1706; 2903 1708 (021) 3877 4030
KCP Sudirman KCP Gajah Tunggal
Sahid Sudirman Center Lt. 37 / 37th Fl. Jl. Raya Gajah Tunggal No. 8-9
Jl. Jenderal Sudirman Kav. 86 Pasir Jaya, Jati Uwung
Jakarta Pusat / Central Jakarta 10220 Tangerang 15135
(021) 2788 9156; 2788 9157 (021) 5931 6638
Safe Deposit Box
SDB Hayam Wuruk SDB Kelapa Gading
Wisma Hayam Wuruk Lt. 1 / 1st Fl. Kelapa Gading Permai
Jl. Hayam Wuruk No. 8 Jl. Raya Boulevard Barat Blok LC 6 No. 49-50
Jakarta Pusat / Central Jakarta 10120 Jakarta Utara / North Jakarta 14240
(021) 2910 9900 (hunting) (021) 450 4961 (hunting)
ATM
ATM Cakung ATM Casablanka ATM Denpasar
Kabel Metal Indonesia Apartemen Puri Casablanca Lt. 1 / 1st Fl. Pertokoan Duta Wijaya No. 4-5
Jl. Raya Bekasi, Cakung Jl. Puri Casablanca No. 1 Jl. Raya Puputan, Renon
Jakarta Timur / East Jakarta 13910 Jakarta Selatan / South Jakarta 12870 Denpasar, Bali 80226
ATM Gajah Tunggal ATM Hayam Wuruk ATM Inoac
Ruko Gajah Tunggal Wisma Hayam Wuruk Lt. 1 Pabrik / Factory Inoac Polytechno Indonesia
Jl. Gajah Tunggal No. 1-2 Jl. Hayam Wuruk No. 8 Kawasan / Area Bintang Puspita Dwi Karya
Tangerang 15135 Jakarta Pusat / Central Jakarta 10120 Wanasari, Teluk Jambe Barat
Karawang 41361
ATM Kelapa Gading ATM Kertajaya ATM Letjen S. Parman
Kelapa Gading Permai Jl. Kertajaya No. 194-196 Hotel Grand Tropic
Jl. Raya Boulevard Barat Blok LC 6 No. 49-50 Surabaya 60282 Jl. Letjen S Parman Kav. 3
Jakarta Utara / North Jakarta 14240 Jakarta Barat / West Jakarta 11470
ATM Mangga Dua ATM Pabrik Gajah Tunggal ATM Pantai Indah Kapuk
Wisma Eka Jiwa Kav. 19 Jl. Gatot Subroto Rukan Emerald Park No. 25
Jl. Mangga Dua Raya Pasir Jaya, Jatiuwung Jl. Pantai Indah Kapuk
Jakarta Pusat / Central Jakarta 10730 Tangerang 15135 Jakarta Utara / North Jakarta 14470
ATM Puri ATM Sudirman ATM Sudirman
Ruko Puri Indah Gedung Abdullah Lt. 1 / 1st Fl. Sahid Sudirman Center Lt. 37 / 37th Fl.
Jl. Puri Indah Raya Blok A No. 18 Jl. Jenderal Sudirman Kav. 34 Jl. Jenderal Sudirman Kav. 86
Jakarta Barat / West Jakarta 11610 Jakarta Pusat / Central Jakarta 10220 Jakarta Pusat / Central Jakarta 10220
ATM Sunter ATM Tangerang ATM Thamrin
Sunter Mall Lt. Dasar / Ground Fl. Ruko Sastra Plaza Blok B-57 Thamrin Nine, Gd. Chubb Square Lt. Lobby / Lobby Fl.
Jl. Danau Sunter Utara Blok G-7 Kav. II Jl. Gatot Subroto No. 21 Jl. MH. Thamrin No. 10
Jakarta Utara / North Jakarta 14350 Tangerang 15134 Jakarta Pusat / Central Jakarta 10230
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 71
Page 74
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Struktur Organisasi
Organization Structure
General Meeting of Shareholders
Risk Management
Committee
Credit Policy
Committee
Credit
Committee
Information Technology
Committee
Board of Directors
President Director
Asset & Liability
Committee
Setiawan Kumala
Procurement
Committee
Restructure Compliance & Operation, Finance &
Committee Risk Director Treasury Director
Suroso Arif Wicaksono
Human Resources
Committee
Compliance & System Risk Management Finance, Accounting Branch Coordinator
Treasury & MIS
Operation
Procedure & Internal Control & Liabilities
Haswan Junaidi Ahadi Benjamin Widjaja Arifin Djoko Laksono Untung Kurniawan
Risk Management Accounting,
Compliance ALM & Treasury Operation
(include Cyber Budgeting, & Liabilities Product
(include ICoFR) Support Center
Security, Anti-Fraud) Taxation
Money Market & Branches &
System Procedure Internal Control MIS & Reporting Settlement
Capital Market Sub-Branches
Credit Risk
AML CFT Forex Market Analysis Reconciliation
Reza Henadri Novica Mulia
Simatupang Komala
SQM &
Call Center
Keterangan / Remarks:
Melapor/Tanggung Jawab Langsung / Direct Report/Responsibility Division Level
Koordinasi/Komunikasi Tidak langsung / Coordination/Indirect Communication Department Level
PT Bank Ganesha Tbk
72 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 75
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Remuneration & Nomination Committee
Chairperson : Sudarto
Member : Marcello Theodore Taufik
dan / and Shirley
Risk Monitoring Committee
Board of Commissioners Chairperson : Sudarto
Member : Marcello Theodore Taufik, Lisawati,
Trisna Chandra, Arief Dhita Wibawa,
President Commissioner
dan / and Sari Utami
Marcello Theodore Taufik
Commissioner
Lisawati
Audit Committee
Independent Commissioner
Sudarto
Chairperson : Trisna Chandra
Independent Commissioner
Member : Arief Dhita Wibawa dan / and Sari Utami
Trisna Chandra
Network, Digital Business &
IT Director
Ibrahim
Information Consumer Commercial HRM &
Digital Business Internal Audit
Technology Business Business General Services
Aldy Stefanus Deny Octavian Agustina Chaidir Shirley Thomas Alfa Edison
Samiana
IT Governance &
Planning Consumer Commercial & SME Human Resources Credit
Digital Platform Credit & Operation
(include Enterprise Lending Lending Operation Administration
Management Audit
Data Mangement)
Eny Widajati
Marketing IT Core Consumer Talent & People
Corporate Lending Legal & IT Audit
Communication Development Digital Development
Remedial
Barka Ramdhon
Chief Information Digital App Fintech
Security Officer General Services
Development Partnership
Wealth
Yogie Gunawan Management
Pingkan Lies
IT Operation & MIS & Business Permatasari
Support Analysis
Corporate
Secretary
IT Security Febrina Kenya Savitri
Financial Institution
& Trade Finance
Robby Effendy
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 73
Page 76
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Profil Dewan Komisaris
Profile of the Board of Commissioners
Marcello Theodore Taufik
Presiden Komisaris
President Commissioner
Warga Negara Indonesia, lahir pada tahun 1968. Menjabat Indonesian citizen, born in 1968. Serving as President
sebagai Presiden Komisaris Bank Ganesha periode 2024-2026 Commissioner of Bank Ganesha for the 2024-2026 period
berdasarkan Akta Pernyataan Keputusan Rapat No. 24 tanggal based on the Deed of Meeting Resolutions No. 24 dated
5 Agustus 2025. Sebelumnya, menjabat sebagai Presiden August 5, 2025. Previously, he served as President Commissioner
Komisaris Bank Ganesha periode 2022-2024. Beliau tidak of Bank Ganesha for the 2022-2024 period. He has no financial,
memiliki hubungan keuangan, kepengurusan, dan kekeluargaan management, or family relationships with other members
dengan anggota Dewan Komisaris lainnya, anggota Direksi, of the Board of Commissioners, members of the Board of
serta Pemegang Saham Utama dan Pengendali. Directors, as well as Major and Controlling Shareholders.
Mendapatkan gelar Sarjana Ekonomi dari Universitas Obtained Bachelor of Economics from Universitas Indonesia
Indonesia dan Master of Science dari New Hampshire College, and Master of Science from New Hampshire College, United
Amerika Serikat dan Master of Business Administration dari States of America and Master of Business Administration from
Southern New Hampshire University, Amerika Serikat. Southern New Hampshire University, United States of America.
Memiliki pengalaman karier sebagai Product Development Having career experience as Product Development Manager of
Manager Bank Dagang Nasional Indonesia (1995-1998), Bank Dagang Nasional Indonesia (1995-1998), Public Financial
Peneliti Kebijakan Keuangan Publik, Centre for Financial Policy Researcher at the Centre for Financial Policy Study
Policy Study (1998-1999), General Manager Treasury and (1998-1999), General Manager Treasury and International of
International Bank Ganesha (1999-2000), Manager Investor Bank Ganesha (1999-2000), Manager Investor Relation and
Relation and Corporate Communication PT Prima Tunas Corporate Communication of PT Prima Tunas Investama
Investama (2001-2004), Executive Vice President PT Gajah (2001-2004), Executive Vice President of PT Gajah Tunggal Tbk
Tunggal Tbk (2004-2008), General Manager Legal and Finance (2004-2008), General Manager of Legal and Finance of PT Prima
PT Prima Tunas Investama (2008-2013), Direktur Keuangan Tunas Investama (2008-2013), Director of Finance and
dan Akuntansi PT Bali Turtle Island Development (2013-2018), Accounting of PT Bali Turtle Island Development (2013-2018),
Presiden Direktur PT KMI Wire and Cable Tbk (2019-2025), President Director of PT KMI Wire and Cable Tbk (2019-2025),
Presiden Komisaris PT Bank Ganesha Tbk (2015-2017), President Commissioner of PT Bank Ganesha Tbk (2015-2017),
dan Komisaris PT Bank Ganesha Tbk (2018-2022). Sejak and Commissioner of PT Bank Ganesha Tbk (2018-2022).
19 Desember 2022 sampai dengan saat ini menempati posisi Since December 19, 2022 until now, he has held the position of
sebagai Presiden Komisaris PT Bank Ganesha Tbk. President Commissioner of PT Bank Ganesha Tbk.
Selain itu, beliau juga menjabat sebagai Presiden Direktur Furthermore, he currently serves as President Director of
PT Indonesia Prima Property Tbk (sejak 2025) dan Komisaris PT Indonesia Prima Property Tbk (since 2025) and Commissioner
PT Equity Development Investment Tbk (sejak Juni 2022). of PT Equity Development Investment Tbk (since June 2022).
PT Bank Ganesha Tbk
74 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 77
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Lisawati*
Komisaris
Commissioner
Warga Negara Indonesia, lahir pada tahun 1954. Menjabat Indonesian citizen, born in 1954. Serving as Commissioner
sebagai Komisaris Bank Ganesha periode 2025-2026 of Bank Ganesha for the 2025-2026 period based on Deed
berdasarkan Akta Pernyataan Keputusan Rapat No. 24 of Meeting Resolutions No. 24 dated August 5, 2025.
tanggal 5 Agustus 2025. Beliau tidak memiliki hubungan She has no financial, management, or family relationships
keuangan, kepengurusan, dan kekeluargaan dengan with other members of the Board of Commissioners,
anggota Dewan Komisaris lainnya, anggota Direksi, serta members of the Board of Directors, nor Major or Controlling
Pemegang Saham Utama dan Pengendali. Shareholders.
Mendapatkan gelar Sarjana Ekonomi, Magister Manajemen Obtained Bachelor of Economics, Master of Management in
bidang Keuangan, dan Master of Business Administration Finance, and Master of Business Administration a university
dari salah satu universitas di Surabaya. Mengawali karier di in Surabaya. Began her career in banking sector as Credit
bidang perbankan sebagai Staf Bagian Kredit Bank Sumber Section Staff at Bank Sumber Ekonomi Asia (1973-1975).
Ekonomi Asia (1973-1975). Bekerja di berbagai perusahaan Worked at various other companies (1975-1984) and joined
lainnya (1975-1984) dan bergabung di Bank Swadesi Bank Swadesi (1984-2009) with her last position as President
(1984-2009) dengan jabatan terakhir sebagai Direktur Director. Subsequently, she served as Vice President Director
Utama. Selanjutnya, beliau menjabat sebagai Wakil of Bank Jasa Jakarta (2009-2018), President Director of
Presiden Direktur Bank Jasa Jakarta (2009-2018), Presiden Bank Ganesha (2018-2022), and Vice President Commissioner
Direktur Bank Ganesha (2018-2022), dan Wakil Presiden of Bank Ganesha (2022-2025).
Komisaris Bank Ganesha (2022-2025).
Saat ini beliau tidak memiliki rangkap jabatan. Currently, she has no concurrent positions.
* Efektif menjabat sebagai Komisaris sejak tanggal 20 Juni 2025, sebelumnya menjabat * Effectively serving as Commissioner since June 20, 2025, previously served as Vice
sebagai Wakil Presiden Komisaris. President Commissioner.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 75
Page 78
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Sudarto
Komisaris Independen
Independent Commissioner
Warga Negara Indonesia, lahir pada tahun 1951. Menjabat Indonesian citizen, born in 1951. Serving as Independent
sebagai Komisaris Independen Bank Ganesha periode Commissioner of Bank Ganesha for the 2024-2026 period
2024-2026 berdasarkan Akta Pernyataan Keputusan Rapat based on Deed of Meeting Resolutions No. 24 dated
No. 24 tanggal 5 Agustus 2025. Sebelumnya, menjabat August 5, 2025. Previously, he served as Independent
sebagai Komisaris Independen Bank Ganesha periode Commissioner of Bank Ganesha for the 2022-2024. He has
2022-2024. Beliau tidak memiliki hubungan keuangan, no financial, management, or family relationships with
kepengurusan, dan kekeluargaan dengan anggota Dewan other members of the Board of Commissioners, members of
Komisaris lainnya, anggota Direksi, serta Pemegang Saham the Board of Directors, nor Major and Controlling
Utama dan Pengendali. Shareholders.
Mendapatkan gelar Sarjana Ekonomi dari Universitas Obtained Bachelor of Economics from Universitas Terbuka.
Terbuka. Memiliki pengalaman karier sebagai Investigator Having career experience as Executive Investigator of Bank
Eksekutif Bank Indonesia (1971-2006), Direktur Kepatuhan Indonesia (1971-2006), Compliance Director of Bank INA
Bank INA Perdana (2007-2008), Komite Audit Asuransi Perdana (2007-2008), Audit Committee of Binagriya Insurance
Binagriya (2008-2009), Komite Audit PT Pemeringkat Efek (2008-2009), Audit Committee of PT Pemeringkat Efek
Indonesia (Pefindo) (2008-2010), Komisaris Independen Indonesia (Pefindo) (2008-2010), Independent Commissioner
Bank Ganesha (2009-2010), dan Wakil Presiden of Bank Ganesha (2009-2010), and Independent Vice
Komisaris Independen Bank Ganesha (2010-2022). Sejak President Commissioner of Bank Ganesha (2010-2022). Since
19 Desember 2022 sampai dengan saat ini menempati posisi December 19, 2022, until now, he has held the position of
sebagai Komisaris Independen Bank Ganesha. Independent Commissioner of Bank Ganesha.
Saat ini beliau tidak memiliki rangkap jabatan. Currently, he has no concurrent positions.
Pernyataan Independensi Statement of Independence
Beliau telah menjabat selama 2 periode dan telah He has served for 2 terms and has declared himself
menyatakan dirinya independen kepada RUPS. independence at the GMS.
PT Bank Ganesha Tbk
76 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 79
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Trisna Chandra
Komisaris Independen
Independent Commissioner
Warga Negara Indonesia, lahir pada tahun 1960. Menjabat Indonesian citizen, born in 1960. Serving as Independent
sebagai Komisaris Independen Bank Ganesha periode Commissioner of Bank Ganesha for the 2024-2026 period
2024-2026 berdasarkan Akta Pernyataan Keputusan Rapat based on Deed of Meeting Resolutions No. 24 dated
No. 24 tanggal 5 Agustus 2025. Sebelumnya, menjabat August 5, 2025. Previously, he served as Independent
sebagai Komisaris Independen Bank Ganesha periode Commissioner of Bank Ganesha for the 2023-2024 period.
2023-2024. Beliau tidak memiliki hubungan keuangan, He has no financial, management, or family relationships
kepengurusan, dan kekeluargaan dengan anggota Dewan with other members of the Board of Commissioners,
Komisaris lainnya, anggota Direksi, serta Pemegang Saham members of the Board of Directors, nor Major and Controlling
Utama dan Pengendali. Shareholders.
Mendapatkan gelar Insinyur dari Institut Pertanian Bogor Obtained an Engineer degree from Institut Pertanian Bogor
pada tahun 1984 dan Magister Manajemen dari STIM Prasetya in 1984 and Master of Management from STIM Prasetya
Mulya pada tahun 1998. Memulai karier dari PT Bank Dagang Mulya in 1998. Began his career at PT Bank Dagang
Negara (Persero) sebagai Relationship Manager (1986-1999), Negara (Persero) as Relationship Manager (1986-1999),
setelah itu berkarier di PT Bank Mandiri (Persero) Tbk pada then he worked at PT Bank Mandiri (Persero) Tbk in
berbagai jabatan, dengan jabatan terakhir sebagai Pelaksana various positions, with his last position as Acting Regional
Jabatan Regional Wholesale Head IV Jakarta (1999-2016), Wholesale Head IV Jakarta (1999-2016), and Director of
dan Direktur Dana Pensiun Bank Mandiri Dua (2016-2023). Pension Fund of Bank Mandiri Dua (2016-2023).
Saat ini beliau tidak memiliki rangkap jabatan. Currently, he has no concurrent positions.
Pernyataan Independensi Statement of Independence
Beliau telah menjabat selama 2 periode dan telah He has served for 2 terms and has declared himself to
menyatakan dirinya independen kepada RUPS. remain independent at the GMS.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 77
Page 80
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Perubahan Komposisi Anggota Dewan Komisaris Changes to the Composition of Board of
dan Alasan Perubahannya Commissioners and Reasons of Changes
Berdasarkan hasil keputusan RUPS Tahunan tanggal Based on the resolutions of the Annual GMS on May 29, 2024,
29 Mei 2024, susunan anggota Dewan Komisaris Bank the composition of the Bank’s Board of Commissioners is
yaitu: as follows:
Presiden Komisaris : Marcello Theodore Taufik President Commissioner : Marcello Theodore Taufik
Wakil Presiden Komisaris : Lisawati Vice President Commissioner : Lisawati
Komisaris Independen : Sudarto Independent Commissioner : Sudarto
Komisaris Independen : Trisna Chandra Independent Commissioner : Trisna Chandra
Pada tanggal 20 Juni 2025, Bank Ganesha melakukan On June 20, 2025, Bank Ganesha changed the functional
perubahan susunan fungsional Dewan Komisaris dengan composition of Board of Commissioners by dismissing
memberhentikan Lisawati dari jabatan Wakil Presiden Lisawati from her position as Vice President Commissioner
Komisaris serta mengangkatnya kembali sebagai Komisaris. and reappointing her as Commissioner. This change is
Perubahan ini merupakan bagian dari penataan ulang part of corporate management restructuring to update
manajemen korporat dalam rangka pembaruan struktur the Company’s management structure. Based on such
kepengurusan Perseroan. Berdasarkan keputusan tersebut, resolution, the composition of the Board of Commissioners
susunan anggota Dewan Komisaris menjadi: is as follows:
Presiden Komisaris : Marcello Theodore Taufik President Commissioner : Marcello Theodore Taufik
Komisaris : Lisawati Commissioner : Lisawati
Komisaris Independen : Sudarto Independent Commissioner : Sudarto
Komisaris Independen : Trisna Chandra Independent Commissioner : Trisna Chandra
PT Bank Ganesha Tbk
78 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 81
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Profil Direksi
Profile of the Board of Directors
Setiawan Kumala*
Presiden Direktur
President Director
Warga Negara Indonesia, lahir pada tahun 1975. Menjabat Indonesian citizen, born in 1975. Serving as President
sebagai Presiden Direktur untuk periode 2025-2026 Director for the 2025-2026 period based on Deed of Meeting
berdasarkan Akta Pernyataan Keputusan Rapat No. 24 Resolutions No. 24 dated August 5, 2025. He has no financial,
tanggal 5 Agustus 2025. Beliau tidak memiliki hubungan management, or family relationships with members of
keuangan, kepengurusan, dan kekeluargaan dengan the Board of Commissioners, other members of the Board of
anggota Dewan Komisaris, anggota Direksi lainnya, Directors, nor Major and Controlling Shareholders.
serta Pemegang Saham Utama dan Pengendali.
Menyelesaikan pendidikan di Canning College, Perth, Completed his education at Canning College, Perth,
Australia Barat. Memiliki pengalaman karier sebagai Western Australia. Having career experience as Business
Business Development Manager Citibank (1999-2004), Development Manager of Citibank (1999-2004), Regional
Regional Sales Head Privilege Bank Danamon Indonesia Sales Head Privilege of Bank Danamon Indonesia
(2004-2008), Deposit, Investment and Insurance National (2004-2008), Deposit, Investment, and Insurance National
Sales Bank UOB Indonesia (2008-2010), Retail Banking Sales of Bank UOB Indonesia (2008-2010), Retail Banking
Head Bank ICBC Indonesia (2010-2015), Direktur Head of Bank ICBC Indonesia (2010-2015), Director of
Consumer Banking Bank Ganesha (2015-2018), Direktur Consumer Banking of Bank Ganesha (2015-2018), Business
Bisnis Bank Ganesha (2018-2022), Direktur Komersial Director of Bank Ganesha (2018-2022), Commercial Director
Bank Ganesha (2022-2024), dan Wakil Presiden Direktur of Bank Ganesha (2022-2024), and Vice President Director of
Bank Ganesha (2024-2025). Bank Ganesha (2024-2025).
Pada 8 Desember 2025, beliau menerima apresiasi berupa On December 8, 2025, he received the Infobank Top Young
Infobank Top Young CEO 2025 dari Infobank pada acara CEO 2025 award from Infobank at the Infobank TOP
Infobank TOP 100 CEO and the Future Leaders Forum & 100 CEO and the Future Leaders Forum & Appreciation
Appreciation 2025. 2025 event.
Saat ini beliau tidak memiliki rangkap jabatan. Currently, he has no concurrent positions.
* Efektif menjabat sebagai Presiden Direktur pada tanggal 5 Agustus 2025, sebelumnya * Effectively serving as President Director as of August 5, 2025, previously served as Vice
menjabat sebagai Wakil Presiden Direktur. President Director.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 79
Page 82
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Arif Wicaksono
Direktur Operasional, Keuangan & Treasury
Operational, Finance & Treasury Director
Warga Negara Indonesia, lahir pada tahun 1965. Menjabat Indonesian citizen, born in 1965. Serving as Operational,
sebagai Direktur Operasional, Keuangan & Treasury Finance & Treasury Director of PT Bank Ganesha Tbk for
PT Bank Ganesha Tbk periode 2024-2026 berdasarkan the 2024-2026 period based on the Deed of Meeting
Akta Pernyataan Keputusan Rapat No. 24 tanggal Resolutions No. 24 dated August 5, 2025. He has no financial,
5 Agustus 2025. Beliau tidak memiliki hubungan keuangan, management, or family relationships with members of the
kepengurusan, dan kekeluargaan dengan anggota Dewan Board of Commissioners, other members of the Board of
Komisaris, anggota Direksi lainnya, serta Pemegang Saham Directors, nor Major and Controlling Shareholders.
Utama dan Pengendali.
Mendapatkan gelar Sarjana Ekonomi dari Universitas Obtained Bachelor of Economics from Universitas Brawijaya
Brawijaya pada tahun 1989, Magister Manajemen dari in 1989, Master of Management from Universitas Gadjah
Universitas Gadjah Mada, Yogyakarta, serta University of Mada, Yogyakarta, and University of Agder, Norway in
Agder, Norwegia pada tahun 1999. Memiliki pengalaman 1999. Having career experience in banking since 1990 in
karier di bidang perbankan sejak tahun 1990 di berbagai various positions at PT Bank Rakyat Indonesia Tbk until
posisi pada PT Bank Rakyat Indonesia Tbk hingga terakhir his last position as Head of Retail Payment Division in
menjabat sebagai Kepala Divisi Retail Payment pada 2020. Then, from 2020 to 2022, he served as Director of
tahun 2020. Kemudian, sejak tahun 2020 sampai dengan Finance and Operations at PT Bank Raya Indonesia Tbk.
tahun 2022 menjabat sebagai Direktur Keuangan dan Since December 19, 2022 until May 29, 2024, he has held
Operasional pada PT Bank Raya Indonesia Tbk. Sejak the position of Finance & Treasury Director at Bank Ganesha.
19 Desember 2022 sampai dengan 29 Mei 2024 menempati
posisi sebagai Direktur Keuangan & Treasury Bank Ganesha.
Saat ini beliau tidak memiliki rangkap jabatan. Currently, he has no concurrent positions.
PT Bank Ganesha Tbk
80 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 83
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Suroso
Direktur Kepatuhan & Risiko
Compliance & Risk Director
Warga Negara Indonesia, lahir pada tahun 1968. Menjabat Indonesian citizen, born in 1968. Serving as Compliance
sebagai Direktur Kepatuhan & Risiko Bank Ganesha periode & Risk Director of Bank Ganesha for the 2024-2026
2024-2026 berdasarkan Akta Pernyataan Keputusan Rapat period based on the Deed of Meeting Resolutions No. 24
No. 24 tanggal 5 Agustus 2025. Beliau tidak memiliki dated August 5, 2025. He has no financial, management,
hubungan keuangan, kepengurusan, dan kekeluargaan or family relationships with members of the Board of
dengan anggota Dewan Komisaris, anggota Direksi lainnya, Commissioners, other members of the Board of Directors,
serta Pemegang Saham Utama dan Pengendali. nor Major and Controlling Shareholders.
Memperoleh gelar Sarjana Ekonomi dari STIE Perbanas Obtained Bachelor of Economics from STIE Perbanas
Surabaya (1992), dan gelar Sarjana Hukum dari Universitas Surabaya (1992), and Bachelor of Law from Universitas
Airlangga Surabaya (1992), serta gelar Magister Akuntansi Airlangga Surabaya (1992), and Masters of Accounting
dari Universitas Indonesia Jakarta (2007). Memulai karier from Universitas Indonesia, Jakarta (2007). Began his
di Bank of India Indonesia (d/h Bank Swadesi) sejak career at Bank of India Indonesia (formerly Bank Swadesi)
tahun 1993 dengan menduduki berbagai posisi dan since 1993, holding various positions and titles ranging
jabatan mulai dari Staf Operasional, Auditor, Kepala Bagian from Operational Staff, Auditor, Head of Research and
Penelitian dan Pengembangan (Litbang), Kepala Biro Direksi, Development (R&D), Head of Bureau of Directors, Corporate
Corporate Secretary, hingga Direktur Kepatuhan. Awal Secretary, to Compliance Director. Early in 2009, he joined
tahun 2009 bergabung di Bank Jasa Jakarta dan menjabat Bank Jasa Jakarta and served as Head of Operational
sebagai Kepala Divisi Penunjang Operasional Bank Jasa Support Division of Bank Jasa Jakarta and from April 2014
Jakarta dan sejak April 2014 sampai dengan tahun 2022 to 2022, he served as Compliance Director of Bank Jasa
menjabat sebagai Direktur Kepatuhan Bank Jasa Jakarta. Jakarta. Since December 19, 2022, until now, he has held
Sejak 19 Desember 2022 sampai dengan saat ini menempati the position of Compliance & Risk Director of Bank Ganesha.
posisi sebagai Direktur Kepatuhan & Risiko Bank Ganesha.
Saat ini, beliau tidak memiliki rangkap jabatan. Currently, he has no concurrent positions.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 81
Page 84
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Ibrahim
Direktur Network, Bisnis Digital & TI
Network, Digital Business & IT Director
Warga Negara Indonesia, lahir pada tahun 1987. Menjabat Indonesian citizen, born in 1987. Serving as Network, Digital
sebagai Direktur Network, Bisnis Digital & TI Bank Ganesha Business & IT Director of Bank Ganesha for the 2024-2026
periode 2024-2026 berdasarkan Akta Pernyataan Keputusan period based on the Deed of Meeting Resolutions No. 24
Rapat No. 24 tanggal 5 Agustus 2025. Beliau tidak memiliki dated August 5, 2025. He has no financial, management,
hubungan keuangan, kepengurusan, dan kekeluargaan or family relationships with members of the Board of
dengan anggota Dewan Komisaris, anggota Direksi lainnya, Commissioners, other members of the Board of Directors,
serta Pemegang Saham Utama dan Pengendali. nor Major and Controlling Shareholders.
Mendapatkan gelar Ekonomi dari Universitas Atma Jaya Obtained an Economics degree from Universitas Atma
pada tahun 2010 dan Master of Commerce dari Macquarie Jaya in 2010 and Master of Commerce from Macquarie
University, Sydney, Australia pada tahun 2012. Memulai University, Sydney, Australia in 2012. Began his career
perjalanan kariernya sebagai Sales Executive di Revell tahun as Sales Executive at Revell in 2008. In 2012-2013, he
2008. Pada tahun 2012-2013 bergabung dengan PT Gajah joined PT Gajah Tunggal Tbk with his last position as
Tunggal Tbk dengan jabatan terakhir sebagai Assistant Brand Assistant Brand Manager (GT Radial). Then, in 2013-2014,
Manager (GT Radial). Kemudian, tahun 2013-2014 menjabat he served as Assistant Manager at Kasongan Bumi
sebagai Assistant Manager di Kasongan Bumi Kencana dan Kencana, and in 2015-2016, he served as General Manager
pada tahun 2015-2016 menjabat sebagai General Manager of Finance and Accounting at PT Sinar Harapan Persada.
of Finance and Accounting di PT Sinar Harapan Persada.
Mulai bergabung dengan Bank Ganesha sejak Maret 2016 Started joining Bank Ganesha in March 2016 and served
dan menjabat sebagai Task Force Manager, Business as Task Force Manager, Corporate Business Relationship
Relationship Manager Korporasi, Kepala Bagian Business Manager, Head of Business Development & Delivery
Development & Delivery Channel, hingga menjabat sebagai Channel, up to serve as Head of the Digital Business &
Kepala Divisi Digital Business & Funding. Sejak 1 Oktober 2024 Funding Division. Since October 1, 2024, until now, he has
sampai dengan saat ini menempati posisi sebagai Direktur held the position of Network, Digital Business & IT Director
Network, Bisnis Digital & TI Bank Ganesha. of Bank Ganesha.
Pada 8 Desember 2025, beliau menerima apresiasi berupa On December 8, 2025, he received the Infobank 200
Infobank 200 The Next Future Leader dari Infobank pada The Next Future Leader award from Infobank at the Infobank
acara Infobank TOP 100 CEO and the Future Leaders Forum & TOP 100 CEO and the Future Leaders Forum & Appreciation
Appreciation 2025. 2025 event.
Saat ini, beliau tidak memiliki rangkap jabatan. Currently, he has no concurrent positions.
PT Bank Ganesha Tbk
82 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 85
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Perubahan Komposisi Anggota Direksi dan Changes to the Composition of Board of
Alasan Perubahannya Directors and Reasons of Changes
Berdasarkan hasil keputusan RUPS Tahunan tanggal Based on the resolutions of the Annual GMS on May 29, 2024,
29 Mei 2024, susunan anggota Direksi Bank yaitu: the composition of the Bank’s Board of Directors is as
follows:
Presiden Direktur : Lenny Sugihat President Director : Lenny Sugihat
Wakil Presiden Direktur : Setiawan Kumala Vice President Director : Setiawan Kumala
Direktur : Arif Wicaksono Director : Arif Wicaksono
Direktur : Suroso Director : Suroso
Direktur : Ibrahim Director : Ibrahim
Melalui RUPS Tahunan tanggal 20 Juni 2025, Bank Ganesha At the Annual GMS dated June 20, 2025, Bank Ganesha
memberhentikan secara terhormat Lenny Sugihat selaku honorably dismissed Lenny Sugihat as President Director
Presiden Direktur Perseroan dan mengangkat Setiawan of the Company and appointed Setiawan Kumala as
Kumala sebagai penggantinya. Perubahan ini merupakan her successor. This change is part of the Company’s
bagian dari langkah strategis Perseroan dalam memperkuat strategic steps to strengthen leadership and continuously
kepemimpinan dan memperbarui arah pengelolaan secara renew management direction. The appointment of
berkelanjutan. Adapun pengangkatan Setiawan Kumala Setiawan Kumala as President Director of the Company
selaku Presiden Direktur Perseroan efektif terhitung sejak is effective as of obtaining the fit and proper test from
diperolehnya kelulusan uji kemampuan dan kepatutan dari the Financial Services Authority. Based on such resolution,
Otoritas Jasa Keuangan. Berdasarkan keputusan tersebut, the composition of the Board of Directors is as follows:
susunan anggota Direksi Bank menjadi:
Presiden Direktur : Setiawan Kumala President Director : Setiawan Kumala
Direktur : Arif Wicaksono Director : Arif Wicaksono
Direktur : Suroso Director : Suroso
Direktur : Ibrahim Director : Ibrahim
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 83
Page 86
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pejabat Eksekutif
Executive Officers
PT Bank Ganesha Tbk
84 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 87
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Usia Dasar Hukum
Nama Jabatan (Tahun) Kewarganegaraan Pengangkatan Pendidikan Terakhir
Name Position Age Nationality Legal Basis of Education
(Years Old) Appointment
Diploma III dari Akademi Keuangan dan
Head of Compliance Indonesia Perbankan Perbanas Palembang
Haswan Junaidi 59 362/SKDIR-SDM/VIII/18
& System Procedure Indonesian Diploma III from Akademi Keuangan dan
Perbankan Perbanas Palembang
Head of Risk Sarjana dari Indonesia Banking School
Indonesia
Ahadi Management & 56 032/SDM/SPB/IV/20 Bachelor’s Degree from Indonesia
Indonesian
Internal Control Banking School
Benjamin Treasury Division Indonesia Magister Monash University
54 080/SKDIR/VIII/2024
Widjaja Head Indonesian Master’s Degree from Monash University
Finance, Accounting, Sarjana dari Sekolah Tinggi Ilmu Ekonomi
& Management Indonesia Taman Siswa
Arifin 50 055/SDM-SK/X/22
Information System Indonesian Bachelor’s degree from Sekolah Tinggi Ilmu
Division Head Ekonomi Taman Siswa
Operational Division Indonesia Sarjana dari Universitas Mercu Buana
Djoko Laksono 48 009/SDM-SK/II/20
Head Indonesian Bachelor’s Degree from Universitas Mercu Buana
Branch Coordinator
Untung Indonesia Magister dari Universitas Gadjah Mada
& Liabilities Product 56 049/SKDIR/VIII/2025
Kurniawan Indonesian Master’s Degree from Universitas Gadjah Mada
Division Head
Sarjana dari Institut Teknologi Harapan Bangsa
Aldy Stefanus Digital Business Indonesia
37 106/SKDIR/XII/2024 Bachelor’s Degree from Institut Teknologi
Samiana Division Head Indonesian
Harapan Bangsa
Information Sarjana dari Universitas Katolik Parahyangan
Indonesia
Deny Technology Division 48 091/SKDIR/XI/2025 Bachelor’s Degree from Universitas Katolik
Indonesian
Head Parahyangan
Sarjana dari Institut Teknologi Sepuluh
Consumer Business Indonesia Nopember
Octavian 54 009/SDM-SK/I/22
Division Head Indonesian Bachelor’s Degree from Institut Teknologi
Sepuluh Nopember
Sarjana dari Universitas Pelita Harapan
Commercial Business Indonesia
Agustina Chaidir 44 110/SKDIR/XII/2025 Bachelor’s Degree from Universitas Pelita
Division Head Indonesian
Harapan
Sarjana dari California State University
HRM & General
Indonesia at Hayward
Shirley Services Division 54 033/SKDIR/X/2023
Indonesian Bachelor’s Degree from California State
Head
University at Hayward
Sarjana dari Sekolah Tinggi Ilmu Ekonomi
Thomas Alfa Head of Internal Indonesia Yayasan Administrasi Indonesia
43 086/SKDIR/XI/2025
Edison Audit Indonesian Bachelor’s Degree from Sekolah Tinggi Ilmu
Ekonomi Yayasan Administrasi Indonesia
Chief Information Indonesia Magister dari Universitas Gunadarma
Yogie Gunawan 37 093/SKDIR/XI/2025
Security Officer Indonesian Master’s Degree from Universitas Gunadarma
Reza Henadri Indonesia Sarjana dari Universitas Trisakti
Head of AML CFT 43 050/SKDIR/VIII/2025
Simatupang Indonesian Bachelor’s Degree from Universitas Trisakti
Sarjana dari Universitas Tarumanagara
Novica Mulia Head of Credit Indonesia
54 005/SDM-SK/I/22 Bachelor’s Degree from Universitas
Komala Risk Analyst Indonesian
Tarumanagara
Head of Credit Indonesia Sarjana dari Universitas Airlangga
Eny Widajati 54 343/SKDIR-SDM/I/18
Administration Indonesian Bachelor’s Degree from Universitas Airlangga
Head of Legal & Indonesia Magister dari Universitas Jayabaya
Barka Ramdhon 42 278/SKDIR-SDM/II/17
Remedial Indonesian Master’s Degree Universitas Jayabaya
Pingkan Lies Head of Wealth Indonesia Sarjana dari Universitas Trisakti
42 367/SKDIR-SDM/VIII/18
Permatasari Management Indonesian Bachelor’s Degree from Universitas Trisakti
Febrina Kenya Head of Corporate Indonesia Sarjana dari Universitas Gunadarma
53 339/SKDIR-SDM/XII/17
Savitri* Secretary Indonesian Bachelor’s Degree from Universitas Gunadarma
Head of Financial Sarjana dari Universitas Tarumanagara
Indonesia
Robby Effendy** Institution & Trade 52 031/SKDIR/IV/2024 Bachelor’s Degree from Universitas
Indonesian
Finance Tarumanagara
* Efektif menjabat hingga 28 Februari 2026. / Effectively serving until February 28, 2026.
** Efektif menjabat hingga 1 Februari 2026. / Effectively serving until February 1, 2026.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 85
Page 88
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Daftar Pimpinan Cabang
List of Head of Branch
Nama Jabatan
Name Position
Pimpinan Kantor Cabang Utama Hayam Wuruk – Jakarta
Bobby Santoso
Head of Hayam Wuruk Main Branch Office – Jakarta
Pimpinan Kantor Cabang Kelapa Gading – Jakarta
Sebastian Yogi
Head of Kelapa Gading Branch Office – Jakarta
Pimpinan Kantor Cabang Mangga Dua – Jakarta
Purbasari Tjakra
Head of Mangga Dua Branch Office – Jakarta
Pimpinan Kantor Cabang Mega Kuningan – Jakarta
Esther Gunawan
Head of Mega Kuningan Branch Office – Jakarta
Pimpinan Kantor Cabang Tangerang
Yohanes Hendro
Head of Tangerang Branch Office
Pimpinan Kantor Cabang Kertajaya – Surabaya
Lenny Ekawaty Boediargo
Head of Kertajaya Branch Office – Surabaya
Pimpinan Kantor Cabang Denpasar – Bali
Ayu Putu Debiyani
Head of Denpasar Branch Office – Bali
Komposisi Pemegang Saham
Composition of Shareholders
31 Desember 2025 1 Januari 2025
December 31, 2025 January 1, 2025
Uraian Kepemilikan Kepemilikan
Total Saham Jumlah Total Saham Jumlah
Description Saham Saham
(Lembar Saham) Nominal (Lembar Saham) Nominal
Share Share
Total of Shares Nominal Value Total of Shares Nominal Value
Ownership Ownership
(Shares) (Rp) (Shares) (Rp)
(%) (%)
Kepemilikan 5% atau Lebih
Ownership of 5% or More
PT Equity Development
8.036.410.000 803.641.000.000 33,53 8.036.410.000 803.641.000.000 33,53
Investment Tbk
Masyarakat
15.934.587.103 1.593.458.710.300 66,47 15.934.587.103 1.593.458.710.300 66,47
Public
Kepemilikan Masyarakat
Public Ownership
Masyarakat Mencapai 5% atau Lebih
Public Reaching 5% or More
Equity Global
5.736.363.400 573.636.340.000 23,93 5.736.363.400 573.636.340.000 23,93
International Limited
UOB Kay Hian Pte Ltd 1.388.305.300 138.830.530.000 5,79 1.388.305.300 138.830.530.000 5,79
Masyarakat di Bawah 5%
Public Below 5%
Masyarakat <5%
8.809.918.403 880.991.840.300 36,75 8.809.918.403 880.991.840.300 36,75
Public <5%
Total 23.970.997.103 2.397.099.710.300 100,00 23.970.997.103 2.397.099.710.300 100,00
PT Bank Ganesha Tbk
86 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 89
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Komposisi Pemegang Saham berdasarkan Status
Kepemilikan
Composition of Shareholders based on Ownership Status
31 Desember 2025 1 Januari 2025
December 31, 2025 January 1, 2025
Uraian Kepemilikan Kepemilikan
Total Saham Total Saham
Description Saham Saham
Total Investor (Lembar Saham) Total Investor (Lembar Saham)
Share Share
Total Investor Total of Shares Total Investor Total of Shares
Ownership Ownership
(Shares) (Shares)
(%) (%)
Pemodal Nasional
National Investor
Perorangan Indonesia
15.518 2.512.665.870 10,48 15.919 2.535.625.475 10,58
Indonesian Individual
Yayasan
3 3.214.737 0,01 2 2.764.650 0,01
Foundation
Asuransi
2 8.662.300 0,04 - - -
Insurance
Perseroan Terbatas
28 13.003.627.541 54,25 25 12.312.993.823 51,37
Limited Liability Company
Reksadana
3 13.402.100 0,06 - - -
Mutual Funds
Pemodal Asing
Foreign Investor
Perorangan Asing
11 1.033.500 0,00 11 338.700 0,00
Foreign Individual
Badan Usaha Asing
28 8.428.391.005 35,16 17 9.119.254.455 38,04
Foreign Enterprise
Total 15.593 23.970.997.103 100,00 15.974 23.970.997.103 100,00
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 87
Page 90
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Komposisi Kepemilikan Saham Dewan Komisaris dan Direksi
Composition of Share Ownership of the Board of Commissioners and
Board of Directors
31 Desember 2025 1 Januari 2025
December 31, 2025 January 1, 2025
Jenis
Kepemilikan
Nama Jabatan Total Saham Kepemilikan Total Saham Kepemilikan
Saham
Name Position (Lembar Saham (Lembar Saham
Type of Share
Saham) Shares Saham) Shares
Ownership
Total of Shares Ownership Total of Shares Ownership
(Shares) (%) (Shares) (%)
Dewan Komisaris
Board of Commissioners
Presiden Komisaris
Marcello Theodore Taufik President 0 0 0 0 -
Commissioner
Komisaris
Lisawati* 0 0 0 0 -
Commissioner
Komisaris
Independen
Sudarto 0 0 0 0 -
Independent
Commissioner
Komisaris
Independen
Trisna Chandra 0 0 0 0 -
Independent
Commissioner
Direksi
Board of Directors
Presiden Direktur
Lenny Sugihat** 0 0 0 0
President Director
Presiden Direktur
Setiawan Kumala*** 0 0 0 0 -
President Director
Direktur Operasional,
Keuangan & Treasury
Arif Wicaksono Operational, 0 0 0 0 -
Finance & Treasury
Director
Direktur Kepatuhan
& Risiko
Suroso 0 0 0 0 -
Compliance & Risk
Director
Direktur Network,
Bisnis Digital & TI Kepemilikan
Ibrahim Network, Digital 8.817.300 0,04 8.817.300 0,04 Langsung
Business & IT Direct Ownership
Director
* Efektif menjabat sebagai Komisaris sejak ditutupnya RUPS Tahunan tanggal 20 Juni 2025, sebelumnya menjabat sebagai Wakil Presiden Komisaris. / Effectively serving as Commissioner
since the closing of the Annual GMS on June 20, 2025, previously served as Vice President Commissioner.
** Efektif berhenti menjabat sebagai Presiden Direktur sejak ditutupnya RUPS Tahunan tanggal 20 Juni 2025. / Effectively resigned as President Director as of the closing of the Annual GMS
on June 20, 2025.
*** Efektif menjabat sebagai Presiden Direktur pada tanggal 1 Agustus 2025, sebelumnya menjabat sebagai Wakil Presiden Direktur. / Effectively serving as President Director as of
August 1, 2025, previously served as Vice President Director.
Selain itu, seluruh anggota Dewan Komisaris dan/atau Furthermore, all members of the Board of Commissioners
Direksi tidak memiliki saham secara tidak langsung di and/or Board of Directors did not hold any indirect shares in
Perseroan sepanjang tahun 2025. the Company throughout 2025.
PT Bank Ganesha Tbk
88 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 91
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Struktur Pemegang Saham Utama dan Pengendali
Structure of Major and Controlling Shareholders
Equity Global Masyarakat <5% Equity Global UOB Kay Masyarakat <5%
International Limited* Public <5% International Limited Hian Pte Ltd Public <5%
5.736.363.400 8.809.918.403 5.736.363.400 1.388.305.300 8.809.918.403
(23,93%) (36,75%) (23,93%) (5,79%) (36,75%)
PT Equity Development Masyarakat
Investment Tbk Public
8.036.410.000 15.934.587.103
(33,53%) (66,47%)
PT Bank Ganesha Tbk
* Entitas induk terakhir Perseroan tersebut telah mendapat persetujuan melalui fit and proper test dari Otoritas Jasa Keuangan sesuai dengan Peraturan Otoritas Jasa Keuangan
No. 27/POJK/2016 dengan No. KEP-127/D.03/2019 pada tanggal 18 Juli 2019. / The ultimate parent entity of the Company has received approval throught fit and proper test from
the Financial Services Authority in accordance with the Financial Services Authority Regulation No. 27/POJK/2016 with No. KEP-127/D.03/2019 on July 18, 2019.
Berdasarkan struktur tersebut, Pemegang Saham Utama Based on such structure, the Company’s Major and
dan Pengendali Perseroan adalah PT Equity Development Controlling Shareholder is PT Equity Development
Investment Tbk. Sedangkan, Bapak Jamil bin Mohamed Investment Tbk. Meanwhile, Mr. Jamil bin Mohamed as
sebagai pemilik manfaat secara tidak langsung. an indirect beneficial owner.
Informasi Entitas Anak, Perusahaan Asosiasi, dan
Ventura Bersama
Information on Subsidiaries, Associated Companies, and Joint Ventures
Hingga 31 Desember 2025, Bank Ganesha tidak memiliki As of December 31, 2025, Bank Ganesha did not have
Entitas Anak, perusahaan asosiasi, maupun ventura bersama. Subsidiaries, associated companies, or joint ventures.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 89
Page 92
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kronologi Pencatatan Saham
Chronology of Share Listing
Total Saham Nilai Harga Total Saham Bursa
Tanggal
yang Diterbitkan Nominal Penawaran Beredar Pencatatan
Uraian Pelaksanaan
(Lembar Saham) Nominal Offering (Lembar Saham) Saham
Description Implementation
Total Shares Value Price Total Outstanding Stock
Date
Issued (Shares) (Rp) (Rp) Shares (Shares) Exchange
Pencatatan Saham Perdana 12 Mei 2016
5.372.320.000 100 103 11.175.060.000
Initial Share Listing May 12, 2016
Penambahan Modal dengan Hak
Memesan Efek Terlebih Dahulu I 1 Maret 2022 Bursa Efek
5.587.530.000 100 200 16.470.997.103 Indonesia
Capital Increase with March 1, 2022
Pre-Emptive Rights I Indonesia
Penambahan Modal dengan Hak Stock Exchange
Memesan Efek Terlebih Dahulu II 14 Desember 2022
7.500.000.000 100 120 23.970.997.103
Capital Increase with December 14, 2022
Pre-Emptive Rights II
Kronologi Pencatatan Efek Lainnya
Chronology of Other Securities Listing
Sampai akhir tahun 2025, Bank belum mengeluarkan Up to the end of 2025, the Bank did not issue bonds, sukuk,
obligasi, sukuk, maupun obligasi konversi. or convertible bonds.
Informasi Penggunaan Jasa Akuntan Publik dan
Kantor Akuntan Publik
Information on the Use of Public Accountant and Public Accounting Firm
Kantor Akuntan Publik
Public Accounting Firm
Purwanto Susanti dan / and Surja
Jaringan/Asosiasi/Aliansi Akuntan Publik Tahun Penugasan
Network/Association/Alliance Publict Accountant Assignment Year
Jaringan Asosiasi dari EY (Ernst & Young) Danil Setiadi Handaja 2025
EY (Ernst & Young) Association Network
Alamat Jasa yang Diberikan
Address Services Provided
Gedung Bursa Efek Indonesia General Audit Laporan Keuangan Tahun General Audit of Financial Statements for the 2025
Indonesia Stock Exchange Building Buku 2025 (tanpa jasa non-audit). Financial Year (without non-audit services).
Tower II, Lt. 7 / 7th Fl.
Jl. Jenderal Sudirman Kav. 52-53
Jakarta 12190 Biaya
(021) 5289 5000 Fee
(021) 5289 4100 Jasa Audit (tanpa jasa non-audit): Audit Services (without non-audit services):
danil.s.handaya@id.ey.com Rp1.550.000.000,00 Rp1,550,000,000.00
www.ey.com
PT Bank Ganesha Tbk
90 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 93
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Lembaga dan Profesi Penunjang Pasar Modal
Capital Market Supporting Institutions and Professions
Biro Administrasi Efek
Share Registrar Berau
PT Datindo Entrycom
Alamat Jasa yang Diberikan
Address Services Provided
Jl. Hayam Wuruk No. 28 Pencatatan pemilihan efek dan pembagian hak Recording of securities selection and
Jakarta 10120 yang berkaitan dengan efek. distribution of rights related to securities.
(021) 3508 077 (hunting)
(021) 3508 078
corporatesecretary@datindo.com
www.datindo.com
Pencatatan Efek
Share Listing
PT Bursa Efek Indonesia
Alamat Jasa yang Diberikan
Address Services Provided
Gedung Bursa Efek Indonesia Tower 1 Mencatatkan dan memperdagangkan saham Officially register and trade shares or bonds
Jl. Jenderal Sudirman Kav. 52-53 atau obligasi di pasar modal secara resmi. on the capital market.
Jakarta Selatan / South Jakarta 12190
(021) 515 0515
(021) 515 4153
listing@idx.co.id
www.idx.co.id
Kustodian Sentral Efek
Central Securities Depository
PT Kustodian Sentral Efek Indonesia
Alamat Jasa yang Diberikan
Address Services Provided
Gedung Bursa Efek Indonesia Tower 1 Memberikan layanan berupa penyimpanan, Provide services in form of centralized
Jl. Jenderal Sudirman Kav. 52-53 penyelesaian transaksi, dan administrasi depository, transaction settlement, and
Jakarta Selatan / South Jakarta 12190 efek secara terpusat bagi seluruh pelaku pasar securities administration for all capital market
(021) 515 2855 modal. participants.
(021) 5299 1199
helpdesk@ksei.co.id
www.ksei.co.id
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 91
Page 94
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Akses Informasi dan Data Perusahaan
Access to Company Information and Data
Bank berkomitmen untuk memberikan kemudahan akses The Bank is committed to providing easy access to information
informasi kepada masyarakat, Pemegang Saham, ataupun for the public, Shareholders, and other stakeholders. This
pemangku kepentingan lainnya. Informasi tersebut dapat information can be accessed through:
diakses melalui:
Sekretaris Perusahaan
Corporate Secretary
Wisma Hayam Wuruk Lt. 2 / 2nd Fl.
Jl. Hayam Wuruk No. 8, Jakarta Pusat / Central Jakarta 10120
(021) 2910 9900 (hunting) corpsect@bankganesha.co.id
(021) 2910 9992 www.bankganesha.co.id
Saluran Informasi Information Channels
Publik dapat dengan mudah mendapatkan informasi The public can easily obtain financial and non-financial
keuangan dan non-keuangan, termasuk produk/layanan, information, including products/services, mandatory
laporan-laporan wajib, dan peluang karier di Bank melalui reports, and career opportunities at the Bank through the
situs web Bank. Pada situs web Bank juga tersedia informasi Bank’s website. The Bank’s website also provides information
mengenai saluran informasi terkait dengan Bank Ganesha, regarding information channels related to Bank Ganesha,
meliputi: including:
1 Call Center Call Ganesha (1500169); serta Fitur G-livechat / and G-livechat feature
2 LinkedIn PT Bank Ganesha Tbk
3 Instagram @bankganesha
4 Facebook Bank Ganesha
5 Youtube Bank Ganesha Official
PT Bank Ganesha Tbk
92 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 95
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Informasi pada Situs Web Perusahaan
Information on the Company Website
Berdasarkan Peraturan Otoritas Jasa Keuangan Pursuant to Financial Services Authority Regulation
No. 8/POJK.04/2015 tentang Situs Web Emiten atau No. 8/POJK.04/2015 on Website of Issuers or Public
Perusahaan Publik, Bank Ganesha menyediakan situs Companies, Bank Ganesha provides an official website
resmi melalui www.bankganesha.co.id sebagai sarana at www.bankganesha.co.id to facilitate transparency
transparansi dan keterbukaan informasi. Situs tersebut and information disclosure. The website is available in
tersedia dalam 2 bahasa, yaitu Bahasa Indonesia dan 2 languages, Indonesian and English, to facilitate
Bahasa Inggris, guna memudahkan pemangku kepentingan stakeholder access to information. Some of the information
dalam mengakses informasi. Beberapa informasi yang available includes:
tersedia di antaranya:
Ketersediaan
Uraian Description
Availability
Informasi Pemegang Saham sampai dengan Pemilik Akhir
Shareholders Information until Ultimate Individual Owner
Individu
Isi Kode Etik Content of Code of Conduct
Informasi Rapat Umum Pemegang Saham (RUPS) paling kurang Information on the General Meeting of Shareholders (GMS) at
meliputi bahan mata acara yang dibahas dalam RUPS, ringkasan least includes agenda items discussed at the GMS, summary of
risalah RUPS, dan informasi tanggal penting RUPS GMS minutes, and information on important dates on GMS
Laporan Keuangan Tahunan terpisah (5 tahun terakhir) Separate Annual Financial Statements (last 5 years)
Profi Dewan Komisaris dan Direksi Board of Commissioners’ and Board of Directors’ Profile
Charter of the Board of Commissioners, Board of Directors, and
Piagam/Charter Dewan Komisaris, Direksi, dan Komite-Komite
Committees
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 93
Page 96
PT Bank Ganesha Tbk 94 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 97
4
Analisis
dan Pembahasan
Manajemen
Management Discussion
and Analysis
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 95
Page 98
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tinjauan Ekonomi dan Industri
Economic and Industrial Overview
Perekonomian Global Global Economy
Perekonomian global pada tahun 2025 berada dalam fase The global economy in 2025 was in a slowdown phase
perlambatan dengan tingkat ketidakpastian yang tinggi, with high uncertainty level, triggered by United States’
dipicu oleh kebijakan proteksionis Amerika Serikat dan protectionist policies and continuing geopolitical tensions.
berlanjutnya ketegangan geopolitik. Perang Rusia–Ukraina The ongoing Russia-Ukraine war and the escalation of
yang belum usai serta eskalasi konflik di Timur Tengah Middle East conflict between Israel and Palestine deepened
antara Israel dan Palestina memperdalam fragmentasi global economic fragmentation. In terms of trade,
ekonomi global. Di sisi perdagangan, kebijakan tarif the United States’ universal import tariff policy of 10%, that
impor universal oleh Amerika Serikat sebesar 10% yang was effective as of April 2, 2025, coupled with high reciprocal
berlaku sejak 2 April 2025, disertai tarif resiprokal tinggi tariffs on 57 major trading partners, suppressed the volume
terhadap 57 mitra dagang utama, menekan volume dan and value of world trade. This policy also exacerbated global
nilai perdagangan dunia. Kebijakan tersebut sekaligus supply chain disruptions already ongoing since 2024.
memperburuk gangguan rantai pasok global yang telah
berlangsung sejak tahun 2024.
Dampaknya tercermin pada memburuknya sentimen The impact was reflected in worsening consumer and
konsumen dan produsen serta meningkatnya volatilitas producer sentiment and increased volatility in global
pasar keuangan global. Ketidakpastian arus perdagangan financial markets. Uncertainty in trade and investment flows
dan investasi memengaruhi keputusan ekspansi usaha, influenced business expansion decisions, financing, and
pembiayaan, dan alokasi portofolio global. Secara agregat, global portfolio allocation. In aggregate, global economic
pertumbuhan ekonomi dunia dinyatakan melambat menjadi growth was projected to slow to 3.3% in 2025, with global
3,3% pada tahun 2025 dengan nilai inflasi global yang turun inflation falling slower than the initial forecast, hovering
lebih lambat dari prakiraan awal dan berada di kisaran 3,9%. around 3.9%. Inflation in developed economies was
Inflasi negara maju diproyeksikan sekitar 2,4%, sedangkan projected at around 2.4%, while in emerging economies,
emerging economies relatif lebih tinggi pada level 4,8%. it was relatively higher at 4.8%. Rising prices for gold and
Kenaikan harga emas dan beberapa komoditas pangan, serta several food commodities, as well as pressure on services
tekanan pada sektor jasa, turut menahan proses disinflasi. sector, also hindered the disinflation process.
Kinerja negara utama menunjukkan dinamika yang beragam. The performance of major economies showed mixed
Ekonomi Amerika Serikat tumbuh 2,2% pada tahun 2025, trends. The United States economy grew by 2.2% in 2025,
melambat dari 2,8% di tahun 2024. Investasi sektor teknologi slowing from 2.8% in 2024. Investment in technology sector
masih menopang pertumbuhan, namun tekanan eksternal continued to drive growth, but the external pressures
meningkat karena penurunan impor tidak diimbangi oleh increased as the decline in imports was not offset by
akselerasi ekspor. Di kawasan Uni Eropa, pertumbuhan acceleration in exports. In the European Union, economic
ekonomi tercatat sebesar 1,3%, ditopang oleh pemulihan growth was recorded at 1.3%, supported by a recovery
daya beli seiring proses disinflasi, pelonggaran kebijakan in purchasing power in line with the disinflation process,
moneter, dukungan stimulus fiskal, serta strategi percepatan monetary policy easing, fiscal stimulus support, and
ekspor (front-loading) sebagai respons terhadap dinamika front-loading export acceleration strategy as a response to
perdagangan global. Adapun ekonomi Tiongkok melambat global trade dynamics. China’s economy was projected to
dari 5,0% menjadi 4,4% dikarenakan pelemahan ekspor slow from 5.0% to 4.4% due to weakening exports caused by
akibat tarif AS, meskipun sektor teknologi informasi dan US tariffs, although the information technology sector and
adopsi Artificial Intelligence (AI) tetap resilien. adoption of Artificial Intelligence (AI) remained resilient.
Di kawasan ASEAN-5 (Singapura, Malaysia, Thailand, In ASEAN-5 region (Singapore, Malaysia, Thailand, Indonesia,
Indonesia, dan Filipina), pertumbuhan tetap relatif tangguh and the Philippines), growth remained relatively resilient,
meski sedikit menurun dari 4,6% pada tahun 2024 menjadi albeit slightly declining from 4.6% in 2024 to around
sekitar 4,4%-4,3% pada tahun 2025, dengan inflasi terjaga 4.4%-4.3% in 2025, with inflation maintained at a low level
rendah di kisaran 2,7%. Stabilitas ini memberikan bantalan of around 2.7%. This stability provides a cushion against
terhadap gejolak eksternal, meskipun risiko pelemahan external shocks, although the risks of weakening global
permintaan global dan volatilitas arus modal tetap demand and capital flow volatility remain a concern. In
perlu dicermati. Dalam konteks kebijakan, fragmentasi the context of policy, trade fragmentation and more
PT Bank Ganesha Tbk
96 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 99
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
perdagangan dan tekanan inflasi yang lebih persisten persistent inflationary pressures limited the scope for
membatasi ruang pelonggaran, meskipun secara umum easing, though the overall direction of global monetary
arah kebijakan moneter dunia tetap cenderung akomodatif policy remained accommodative throughout 2025.
sepanjang tahun 2025.
Sumber: Source:
• Bank Indonesia: Laporan Perekonomian Indonesia 2025. • Bank Indonesia: Indonesia’s Economic Report in 2025.
Perekonomian Nasional National Economy
Perekonomian Indonesia pada tahun 2025 mencatat Indonesia’s economy recorded a growth of 5.1% in 2025,
pertumbuhan sebesar 5,1% dengan inflasi yang terjaga with inflation maintained at 2.9%. This was driven by
pada level 2,9%. Hal ini didukung dengan perolehan Produk the Gross Domestic Product (GDP) at current price of
Domestik Bruto (PDB) atas harga berlaku yang mencapai Rp23,821.1 trillion, with a GDP per capita of Rp83.7 million.
Rp23.821,1 triliun, dengan PDB per kapita sebesar Such achievement occurred amidst a global economic
Rp83,7 juta. Capaian tersebut berlangsung di tengah slowdown and increasing external uncertainty. Maintained
perlambatan ekonomi global dan meningkatnya price stability and relatively consistent growth indicate
ketidakpastian eksternal. Stabilitas harga yang terjaga serta controlled macroeconomic conditions, supported by
pertumbuhan yang relatif konsisten menunjukkan kondisi coordinated monetary and fiscal policies to maintain
makroekonomi yang tetap terkendali, didukung oleh the balance between economic stability and expansion.
koordinasi kebijakan moneter dan fiskal dalam menjaga
keseimbangan antara stabilitas dan ekspansi ekonomi.
Dari sisi pengeluaran, konsumsi rumah tangga tetap In terms of expenditure, household consumption remained
menjadi kontributor utama dengan pertumbuhan sebesar the main contributor, with a growth of 4.9%, reflecting
4,9%, mencerminkan daya beli yang relatif terpelihara. relatively maintained purchasing power. Gross Fixed
Pembentukan Modal Tetap Bruto (PMTB) dan aktivitas Capital Formation (PMTB) and investment activity also
investasi juga menunjukkan peningkatan seiring berlanjutnya showed improvement as private and government projects
proyek swasta dan pemerintah. Pada sisi produksi, sektor continued. In terms of production, manufacturing sector
manufaktur tumbuh 5,3%, didukung level Purchasing grew by 5.3%, supported by the Purchasing Managers’
Managers’ Index (PMI) sebesar 51,2 yang berada pada fase Index (PMI) of 51.2, which was in an expansionary phase.
ekspansif. Begitupun dengan kinerja sektor eksternal yang Similarly, the external sector recorded a cumulative trade
mencatat surplus neraca perdagangan kumulatif sebesar balance surplus of USD41.1 billion, with exports reaching
USD41,1 miliar, dengan nilai ekspor mencapai USD282,91 USD282.91 billion, representing a 6.15% increase, compared
miliar atau tumbuh 6,15%, lebih tinggi dibandingkan impor to imports of USD241.86 billion, which increased by 2.83%.
sebesar USD241,86 miliar yang meningkat 2,83%.
Ketahanan tersebut semakin diperkuat oleh stabilitas sektor This resilience was further strengthened by financial sector
keuangan dan meningkatnya aktivitas investasi. Indeks stability and increased investment activity. The Composite
Harga Saham Gabungan (IHSG) menguat 22,1% ke level Stock Price Index (IHSG) strengthened by 22.1% to
8.644,3, dengan kapitalisasi pasar tumbuh 28,2% menjadi 8,644.3, with market capitalization growing by 28.2% to
Rp15.810 triliun. Realisasi investasi meningkat 5,1%, terdiri Rp15,810 trillion. Investment realization increased by 5.1%,
atas Penanaman Modal Asing (PMA) sebesar Rp900,9 triliun consisting of Rp900.9 trillion in Foreign Direct Investment
dan Penanaman Modal Dalam Negeri (PMDN) sebesar (PMA) and Rp1,030.3 trillion in Domestic Direct Investment
Rp1.030,3 triliun. Di sisi intermediasi, pertumbuhan kredit (PMDN). In terms of intermediation, solid loan growth and
yang solid dan akselerasi digitalisasi sistem pembayaran accelerated digitalization of payment system supported
turut menopang pembiayaan sektor produktif serta financing for productive sector and expanded economic
memperluas inklusi ekonomi secara berkelanjutan. inclusion sustainably.
Sumber: Source:
• Badan Pusat Statistik RI: Ekonomi Indonesia Tahun 2025 Tumbuh 5,11 Persen; • Statistics Indonesia: Indonesia’s Economy to Grow by 5.11 Percent in 2025;
• Badan Pusat Statistik RI: Perkembangan Indeks Harga Konsumen Desember 2025; • Statistics Indonesia: Consumer Price Index Development in December 2025;
• Badan Pusat Statistik RI: Ekspor dan Impor Indonesia Desember 2025 Masing-Masing • Statistics Indonesia: Indonesia’s Exports and Imports in December 2025 Recorded
Tercatat USD26,35 Miliar dan USD23,83 Miliar; USD26.35 Billion and USD23.83 Billion, Respectively;
• Siaran Pers Kementerian Keuangan RI: Ekonomi Indonesia 2025 Kuat, Didorong • Ministry of Finance’s Press Release: Strong Indonesian Economy in 2025, Driven by High
Tingginya Investasi dan Ekspor serta Akselerasi Belanja Pemerintah; Investment and Exports and Accelerated Government Spending;
• Media Keuangan Kementerian Keuangan RI: Perjalanan Ekonomi Indonesia 2025: • Ministry of Finance’s Financial Media: Indonesia’s Economic Journey in 2025: Facing
Hadapi Tahun Penuh Tekanan Hingga Kembali Pulihkan Kepercayaan; a Year Full of Pressure Until Confidence Restores;
• AKSes KSEI: IHSG Naik 22,1 Persen Sepanjang 2025, Kapitalisasi Pasar Tembus • AKSes KSEI: IHSG Rises to 22.1 Percent Throughout 2025, Market Capitalization Reaches
Rp15.810 Triliun; dan Rp15,810 Trillion; and
• Kementerian Investasi dan Hilirisasi/BKPM: Realisasi Investasi 2025 Lampaui Target, • Ministry of Investment and Downstreaming/BKPM: 2025 Investment Realization Exceeds
Hilirisasi Melompat 43,3 Persen. Target, Downstreaming Surges 43.3 Percent.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 97
Page 100
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tinjauan Pasar Keuangan dan Industri Overview of Financial Market and Banking
Perbankan Industry
Industri perbankan Indonesia tahun 2025 menunjukkan Indonesia’s banking industry in 2025 continued to show
kinerja yang tetap solid dengan intermediasi yang terus solid performance, with intermediation continuing to grow
tumbuh di tengah dinamika perekonomian global. Hasil amidst the global economic dynamics. Bank Indonesia’s
Survei Perbankan Bank Indonesia mengindikasikan Banking Survey indicated an increase in new lending in
peningkatan penyaluran kredit baru pada triwulan IV 2025, quarter IV 2025, reflected in the Weighted Net Balance
tercermin dari Saldo Bersih Tertimbang (SBT) permintaan (SBT) of loan demand of 88.92%, higher than the previous
kredit sebesar 88,92%, lebih tinggi dibandingkan triwulan quarter of 82.33%. This condition was driven by relatively
sebelumnya sebesar 82,33%. Kondisi ini didukung oleh looser lending standards, as reflected in the Index Lending
standar penyaluran kredit yang relatif lebih longgar, Standard (ILS) of -2.59, particularly in loan approval costs,
sebagaimana tercermin dari Index Lending Standard (ILS) loan terms, and interest rates.
sebesar -2,59, terutama pada aspek biaya persetujuan
kredit, jangka waktu kredit, dan suku bunga kredit.
Pertumbuhan kredit perbankan hingga Desember 2025 Growth in bank loan up to December 2025 was recorded at
tercatat sebesar 9,46% secara tahunan menjadi 9.46% annually, reaching Rp8,693 trillion. Based on usage
Rp8.693 triliun. Berdasarkan jenis penggunaan, Kredit type, Investment Loans recorded the highest growth at
Investasi mencatat pertumbuhan tertinggi sebesar 20,81%, 20.81%, followed by Consumer Loans (6.58%) and Working
diikuti oleh Kredit Konsumsi (6,58%) dan Kredit Modal Capital Loans (4.52%). Meanwhile, Third Party Fund (DPK)
Kerja (4,52%). Di sisi lain, penghimpunan Dana Pihak also increased by 13.81% to Rp10,057 trillion, with growth
Ketiga (DPK) juga mengalami peningkatan sebesar 13,81% in demand deposits, time deposits, and savings deposits
menjadi Rp10.057 triliun, dengan pertumbuhan giro, of 19.13%, 14.28%, and 8.19%, respectively. These growth
deposito, dan tabungan masing-masing sebesar 19,13%, demonstrated the continued public trust in the banking
14,28%, dan 8,19%. Hal ini menunjukkan kepercayaan system and supported banking capacity to disburse
masyarakat terhadap sistem perbankan tetap terjaga serta financing.
mendukung kapasitas perbankan dalam menyalurkan
pembiayaan.
Dari sisi stabilitas sistem keuangan, kondisi likuiditas Regarding financial system stability, banking liquidity
perbankan masih berada pada tingkat yang memadai. remained at an adequate level. The Liquid Assets to
Rasio Alat Likuid terhadap Non-Core Deposit (AL/NCD) Non-Core Deposits (AL/NCD) ratio was recorded at 126.15%
tercatat sebesar 126,15% dan rasio Alat Likuid terhadap and the Liquid Assets to Third Party Funds (AL/DPK) ratio
Dana Pihak Ketiga (AL/DPK) sebesar 28,57%, keduanya was at 28.57%, both above the established threshold.
berada di atas ambang batas yang ditetapkan. Selain itu, Furthermore, the Liquidity Coverage Ratio (LCR) stood at
Liquidity Coverage Ratio (LCR) berada pada level 200,97%, 200.97%, reflecting strong liquidity resilience. Loan quality
mencerminkan ketahanan likuiditas yang kuat. Kualitas was also well-maintained, with a gross NPL ratio of 2.05%
kredit juga tetap terjaga dengan rasio NPL gross sebesar and a net NPL ratio of 0.79%, while the Loan at Risk (LaR)
2,05% dan NPL net sebesar 0,79%, sementara Loan at Risk showed a downward trend to 8.77%.
(LaR) menunjukkan tren penurunan menjadi 8,77%.
Secara keseluruhan, industri perbankan Indonesia pada Overall, Indonesia’s banking industry in 2025 continued
tahun 2025 tetap menunjukkan fundamental yang kuat, to demonstrate strong fundamentals, reflected in stable
tercermin dari tingkat profitabilitas yang stabil dengan profitability with a Return on Assets (ROA) of 2.53% and
Return on Assets (ROA) sebesar 2,53% serta permodalan solid capitalization with a Capital Adequacy Ratio (CAR)
yang solid dengan Capital Adequacy Ratio (CAR) sebesar of 25.89%. Furthermore, innovation in digital financial
25,89%. Di sisi lain, inovasi produk keuangan digital terus products continued to develop, including Buy Now Pay
berkembang, salah satunya melalui kredit Buy Now Pay Later (BNPL) loans, which recorded a 19.32% growth in
Later (BNPL) yang mencatat pertumbuhan baki debet outstanding accounts to Rp26.4 trillion. This contributed
sebesar 19,32% menjadi Rp26,4 triliun. Hal ini turut to the growth in the number of accounts, reaching
mendorong pertumbuhan jumlah rekening mencapai 31.21 million, though its contribution to total bank loan
31,21 juta, meskipun kontribusinya terhadap total kredit remained relatively small, at 0.31%.
perbankan masih relatif kecil, yaitu sebesar 0,31%.
PT Bank Ganesha Tbk
98 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 101
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kelompok Bank berdasarkan
Industri Perbankan Modal Inti (KBMI) 1
Banking Industry Bank Group based on Core
Uraian Description
Capital (KBMI) 1
2025 2024 2025 2024
Kinerja Keuangan (dalam miliar Rupiah)
Financial Performance (in billion Rupiah)
Aset 13.646.417 12.460.955 1.309.081 1.447.345 Assets
Dana Pihak Ketiga (DPK) 10.057.542 8.837.242 930.499 974.815 Third Party Funds (DPK)
Kredit 8.693.971 7.942.947 757.558 810.760 Loans
Rasio Keuangan (dalam %)
Financial Ratios (in %)
Net Interest Margin (NIM) 4,72 4,62 4,70 4,52 Net Interest Margin (NIM)
Return on Assets (ROA) 2,53 2,69 1,39 0,92 Return on Assets (ROA)
Loan to Deposits Ratio (LDR) 85,37 88,57 80,78 82,53 Loan to Deposit Ratio (LDR)
Capital Adequacy Ratio (CAR) 25,89 26,69 30,91 31,45 Capital Adequacy Ratio (CAR)
Beban Operasional Pendapatan Operating Expenses to Operating
72,96 81,30 83,50 90,64
Operasional (BOPO) Income (BOPO)
Aset Assets
Pada tahun 2025, aset industri perbankan tercatat In 2025, banking industry’s assets were recorded
sebesar Rp13.646,42 triliun, meningkat 9,51% dari tahun at Rp13,646.42 trillion, increased by 9.51% from
sebelumnya sebesar Rp12.460,96 triliun. Sedangkan, aset Rp12,460.96 trillion in the previous year. Meanwhile,
KBMI 1 tercatat menurun 9,55% dari Rp1.447,35 triliun di KBMI 1’s assets decreased by 9.55%, from Rp1,447.35 trillion
tahun 2024 menjadi Rp1.309,08 triliun pada tahun 2025. in 2024 to Rp1,309.08 trillion in 2025.
Dana Pihak Ketiga Third Party Funds
Dana Pihak Ketiga (DPK) industri perbankan di tahun 2025 The banking industry’s Third Party Funds (DPK) reached
mencapai Rp10.057,54 triliun, mengalami pertumbuhan Rp10,057.54 trillion in 2025, increased by 13.81% compared
sebesar 13,81% dibandingkan tahun sebelumnya sebesar to Rp8,837.24 trillion in the previous year. Meanwhile,
Rp8.837,24 triliun. Di sisi lain, DPK KBMI 1 mengalami sedikit KBMI 1’s DPK underwent a slight correction of 4.55%, from
koreksi sebesar 4,55% dari sebelumnya Rp974,82 triliun Rp974.82 trillion to Rp930.50 trillion.
menjadi Rp930,50 triliun.
Kredit Loans
Pada akhir periode 2025, penyaluran kredit pada industri At the end of 2025, lending in banking industry
perbankan mengalami peningkatan sebesar 9,46% increased by 9.46% compared to the previous year, from
dibandingkan tahun sebelumnya, dari Rp7.942,95 triliun Rp7,942.95 trillion to Rp8,693.97 trillion. Meanwhile, KBMI 1
menjadi Rp8.693,97 triliun. Sementara itu, penyaluran lending was recorded at Rp757.56 trillion, a 6.56% decline
kredit KBMI 1 tercatat sebesar Rp757,56 triliun, menurun compared to Rp810.76 trillion in the previous period.
6,56% jika dibandingkan dengan periode sebelumnya
sebesar Rp810,76 triliun.
Sumber: Source:
• Siaran Pers Bank Indonesia: Survei Perbankan Triwulan IV 2025 “Penyaluran Kredit Baru • Bank Indonesia Press Release: Banking Survey Quarter IV 2025 “Growth of New Loan
Meningkat”. Disbursements Accerlerating”.
• Portal Data Otoritas Jasa Keuangan: Dataset Industri Bank Umum. • Financial Services Authority Data Portal: Dataset of Commercial Bank Industry.
• Siaran Pers Otoritas Jasa Keuangan: Kebijakan OJK Menjaga Sektor Jasa Keuangan • Financial Services Authority Press Release: OJK Policies to Maintain Financial Services
Semakin Mendukung Program Prioritas Pemerintah. Sector Further Support Government Priority Programs.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 99
Page 102
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tinjauan Operasional
Operational Overview
Bank Ganesha senantiasa menjaga konsistensi dalam Bank Ganesha consistently implements business strategy
penerapan strategi bisnis dengan menekankan by emphasizing relevant service quality and healthy
pada kualitas layanan yang relevan dan kinerja yang performance amid the dynamics of banking industry. These
sehat di tengah dinamika industri perbankan. Upaya efforts are realized through strengthening competitiveness,
tersebut diwujudkan melalui penguatan daya saing, optimizing customer service, and improving operational
optimalisasi layanan kepada nasabah, serta peningkatan efficiency, to ensure sustainable growth while creating
efisiensi operasional, guna memastikan pertumbuhan added value for all stakeholders.
berkelanjutan sekaligus menciptakan nilai tambah bagi
seluruh pemangku kepentingan.
Strategi Pengembangan Bisnis Business Development Strategy
Arah pengembangan bisnis Bank Ganesha di tahun 2025 The direction of Bank Ganesha’s business development
dibangun di atas fondasi pertumbuhan yang terukur, in 2025 is built on a foundation of measurable growth,
pemahaman terhadap dinamika industri, serta kebutuhan understanding of industry dynamics, and evolving customer
nasabah yang terus berevolusi. Dengan mempertimbangkan needs. By considering emerging opportunities and challenges,
peluang dan tantangan yang hadir, strategi disusun untuk the strategy is formulated to strengthen resilience, expand
memperkuat ketahanan, memperluas jangkauan layanan, service reach, and enhance competitiveness, as outlined in
serta meningkatkan daya saing sebagaimana disampaikan the following description:
dalam uraian berikut:
1. Strategi Penyaluran Dana 1. Lending Strategy
a. Memelihara kualitas portofolio kredit konvensional a. Maintaining a healthy conventional loan portfolio
tetap sehat sekaligus memperluas layanan berbasis while expanding digital-based services; and
digital; dan
b. Memperkuat penyaluran kredit melalui kerja sama b. Strengthening lending through cooperation with
dengan fintech, lembaga jasa keuangan, serta fintech, financial services institutions, and other
ekosistem relevan lainnya yang didukung pemanfaatan relevant ecosystems, supported by information
teknologi informasi dan integrasi layanan digital. technology utilization and digital services integration.
2. Strategi Penghimpunan Dana 2. Funding Strategy
a. Mengoptimalkan dana ritel melalui inovasi produk a. Optimizing retail funds through innovative savings
simpanan yang terintegrasi di aplikasi NEW BANGGA, products integrated into NEW BANGGA application,
termasuk fitur digital onboarding, spending tracker, including features of digital onboarding, spending
serta layanan transaksi utama seperti BI-FAST tracker, and key transaction services such as BI-FAST
dan QRIS; dan and QRIS; and
b. Menghadirkan program-program inovatif yang b. Presenting innovative programs that increase
meningkatkan daya tarik simpanan sekaligus the attractiveness of savings while strengthening
memperkuat loyalitas nasabah. customer loyalty.
3. Strategi Fee Based Income 3. Fee-Based Income Strategy
a. Mendorong peningkatan transaksi nasabah melalui a. Encouraging increased customer transactions
aplikasi NEW BANGGA, yang mencakup layanan through NEW BANGGA application, which includes
remitansi, payroll, biller, perdagangan, valas, surat remittance, payroll, biller, trade, foreign exchange,
berharga, ekspor-impor, virtual account, QRIS, kartu securities, export-import, virtual accounts, QRIS,
debit, dan lainnya dengan tetap memperhatikan risk debit cards, and other services while maintaining
appetite; dan risk appetite; and
b. Mengembangkan produk Wealth Management berbasis b. Developing digital-based Wealth Management
digital yang terintegrasi dalam aplikasi NEW BANGGA, products integrated within NEW BANGGA application,
sekaligus memperluas kemitraan untuk produk-produk while expanding partnerships for specific products
spesifik sesuai kebutuhan nasabah. tailored to customer needs.
PT Bank Ganesha Tbk
100 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 103
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Aspek Pemasaran Marketing Aspect
Bank telah menerapkan berbagai strategi pemasaran dalam The Bank has implemented various marketing strategies to
rangka meningkatkan penjualan produk-produk Bank, increase the Bank’s product sales, maintain market share,
mempertahankan pangsa pasar, meraih peluang usaha, serta gain business opportunities, and face competition through
menghadapi persaingan melalui strategi-strategi berikut: the following strategies:
1. Penguatan kolaborasi penyaluran kredit bersama 1. Strengthening collaboration in lending with fintech
fintech dan lembaga keuangan lain melalui dukungan and other financial institutions through increasingly
teknologi digital yang semakin terintegrasi; integrated digital technology support;
2. Pemeliharaan dan peningkatan dana ritel dengan 2. Maintaining and increasing retail funds by optimizing
optimalisasi produk simpanan eksisting serta existing deposit products and developing digital-based
pengembangan fitur layanan berbasis digital sesuai service features tailored to today’s customer needs; and
kebutuhan nasabah masa kini; dan
3. Pemanfaatan platform NEW BANGGA sebagai kanal 3. Utilizing NEW BANGGA platform as the primary
utama pemasaran dan interaksi dengan nasabah, marketing and customer interaction channel, while
sekaligus memperluas jangkauan layanan secara lebih expanding service reach in a more efficient and
efisien dan modern. modern manner.
Pangsa Pasar Market Share
Bank Ganesha sebagai bagian dari kelompok bank Bank Ganesha, as part of the conventional bank
konvensional Kelompok Bank Berdasarkan Modal Inti group of Bank Group Based on Core Capital (KBMI) 1,
(KBMI) 1, yakni bank dengan modal inti antara Rp1 triliun namely bank with core capital between Rp1 trillion and
hingga Rp6 triliun, terus memperkuat perannya di tengah Rp6 trillion, continuously strengthens its role amidst
persaingan industri perbankan nasional. Dinamika tersebut the competitive national banking industry. Such dynamics
tercermin melalui kinerja pertumbuhan aset, penyaluran are reflected in the performance of asset growth, lending, and
kredit, dan penghimpunan dana pihak ketiga yang third-party funding.
berhasil dihimpun.
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
2025 2024
Dana Dana
Pihak Pihak
Uraian Description
Aset Kredit Ketiga Aset Kredit Ketiga
Assets Loans Third- Assets Loans Third-
Party Party
Funds Funds
Conventional Commercial
Bank Umum Konvensional (BUK) 13.646.417 8.693.971 10.057.542 12.460.955 7.942.947 8.837.242
Banks (BUK)
KBMI 1 1.309.081 757.558 930.499 1.447.345 810.760 974.815 KBMI 1
Bank Ganesha 11.340 5.817 7.503 10.358 5.020 6.654 Bank Ganesha
Pangsa Pasar terhadap Bank Market Share to Conventional
0,08 0,07 0,07 0,08 0,06 0,08
Umum Konvensional (%) Commercial Banks (%)
Pangsa Pasar terhadap KBMI 1 (%) 0,87 0,77 0,81 0,72 0,62 0,68 Market Share of KBMI 1 (%)
Secara umum, pangsa pasar Bank Ganesha pada tahun 2025 In general, Bank Ganesha’s market share in 2025 showed
menunjukkan pergerakan yang relatif stabil dibandingkan relatively stable movement compared to the previous year,
tahun sebelumnya, baik terhadap kelompok Bank Umum both against the Conventional Commercial Banks group
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 101
Page 104
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Konvensional maupun dalam kelompok KBMI 1. Hal ini and within KBMI 1 group. This reflected Bank Ganesha’s
mencerminkan bahwa posisi Bank Ganesha di industri well-established position in banking industry, despite its
perbankan masih terjaga, meskipun berada pada skala yang smaller scale compared to larger banks.
lebih kecil dibandingkan bank-bank besar.
Dari sisi aset, kredit, dan dana pihak ketiga, kontribusi In terms of assets, loans, and third party funds, Bank
Bank Ganesha terhadap total industri maupun kelompok Ganesha’s contribution to the total industry and KBMI 1
KBMI 1 tidak mengalami perubahan yang signifikan. group did not experience significant changes. This stability
Stabilitas ini menunjukkan bahwa Perseroan mampu demonstrated the Company’s ability to maintain consistent
mempertahankan kinerja bisnisnya secara konsisten di business performance amid intense industry competition.
tengah persaingan industri yang cukup ketat.
Suku Bunga Dasar Bank Prime Lending Rate
Bank Ganesha senantiasa mematuhi ketentuan regulator Bank Ganesha consistently complies with regulatory
dengan menyampaikan dan memublikasikan suku bunga requirements by submitting and publishing prime lending
dasar kredit dalam Rupiah sesuai Peraturan Otoritas Jasa rate in Rupiah in accordance with Financial Services
Keuangan No. 37/POJK.03/2019 tentang Transparansi dan Authority Regulation No. 37/POJK.03/2019 on Transparency
Publikasi Laporan Bank. Suku bunga dasar kredit digunakan and Publication of Bank Reports. The prime lending rate
sebagai acuan penetapan suku bunga kredit kepada debitur, is used as a reference for determining lending rate for
meski belum memperhitungkan estimasi premi risiko yang debtors, though it does not yet consider the estimated
ditentukan berdasarkan profil risiko masing-masing debitur. risk premium determined based on each debtor’s risk
Penyesuaian suku bunga dasar kredit dilakukan secara berkala profile. The prime lending rate is adjusted periodically with
dengan mengacu pada dinamika suku bunga acuan BI 7-day reference to the dynamics of the BI 7-day Reverse Repo Rate
Reverse Repo Rate, sehingga mendukung tata kelola yang baik, benchmark, thus supporting good governance, healthy
persaingan sehat, dan disiplin pasar yang lebih efektif. competition, and more effective market discipline.
Tingkat Suku Bunga Penghimpunan Dana Rata-Rata Setahun
Annual Average Interest Rate of Funding
(dalam % / in %)
Uraian 2025 2024 Description
Giro Demand Deposits
Rupiah 3,29 2,61 Rupiah
Dolar Amerika Serikat 4,14 0,10 United States Dollar
Tabungan Savings Deposits
Rupiah 2,69 2,42 Rupiah
Dolar Amerika Serikat - - United States Dollar
Deposito Berjangka Time Deposits
Rupiah 5,61 5,74 Rupiah
Dolar Amerika Serikat 3,76 4,10 United States Dollar
Tingkat Suku Bunga Dasar Kredit Rupiah per Tahun
Rupiah Prime Lending Rate per Year
(dalam % / in %)
Kredit Konsumsi
Kredit Kredit Kredit Kredit Kredit
Consumer Loans
Korporasi Ritel Mikro Kecil Menengah
Uraian Description
Corporate Retail Micro Small Medium
KPR Non-KPR
Credit Credit Credit Credit Credit
House Loan Non-House Loan
Tahun 2025 8,10 8,60 11,70 10,30 9,10 8,75 13,65 Year 2025
Tahun 2024 8,65 8,65 11,70 10,30 9,10 9,00 13,65 Year 2024
PT Bank Ganesha Tbk
102 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 105
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Tingkat Suku Bunga Pinjaman Rata-Rata Setahun
Annual Average Interest Rate of Lending
(dalam % / in %)
Uraian 2025 2024 Description
Rupiah 10,51 10,96 Rupiah
Dolar Amerika Serikat 6,25 5,74 United States Dollar
Informasi terbaru mengenai suku bunga dasar kredit yang The latest information regarding applicable prime lending
berlaku dapat diakses melalui publikasi di seluruh kantor Bank rate is accessible through publications at all Bank offices and/or
dan/atau pada situs resmi Bank (www.bankganesha.co.id). on the Bank’s official website (www.bankganesha.co.id).
Kinerja Operasional Operational Performance
Bank Ganesha senantiasa menjaga keseimbangan antara Bank Ganesha always maintains the balance between
pertumbuhan bisnis dan keberlanjutan layanan. Fokus business growth and service sustainability. The focus
diarahkan pada pengelolaan intermediasi yang sehat, is directed at healthy intermediation management,
pemeliharaan stabilitas dana, serta penyediaan akses maintaining fund stability, and providing increasingly easy
perbankan yang semakin mudah melalui kanal digital. banking access through digital channels.
Produk Simpanan Deposits Products
Produk simpanan mencerminkan salah satu pilar utama Deposit products represent one main pillar of third-party
dana pihak ketiga yang dikelola Bank Ganesha, mencakup funds managed by Bank Ganesha, encompassing a variety
ragam instrumen seperti giro, tabungan, dan deposito of instruments such as demand deposits, savings deposits,
berjangka. Keberagaman produk tersebut tidak hanya and time deposits. This product diversity not only provides
menjadi sumber pendanaan yang andal bagi Bank, tetapi a reliable source of funding for the Bank but is also designed
juga dirancang untuk menjawab preferensi serta kebutuhan to address the increasingly diverse preferences and financial
finansial nasabah yang kian beragam. needs of customers.
Total Rekening Dana Pihak Ketiga
Total Accounts of Third-Party Funds
(dalam unit rekening, kecuali dinyatakan lain / in account unit, unless otherwise stated)
2025 2024 Pertumbuhan
(Penurunan)
Uraian Growth Description
Unit % Unit % (Decrease)
(%)
Giro 904 2,26 817 2,25 10,65 Demand Deposits
Tabungan 35.208 87,84 32.273 88,90 9,09 Savings Deposits
Deposito Berjangka 3.968 9,90 3.211 8,85 23,58 Time Deposits
Total 40.080 100,00 36.301 100,00 10,41 Total
Pada tahun 2025, jumlah rekening dana pihak ketiga In 2025, the total accounts of Bank Ganesha third-party
Bank Ganesha tumbuh 10,41% dari 36.301 unit pada 2024 funds grew by 10.41% from 36,301 units in 2024 to 40,080
menjadi 40.080 unit pada 2025, dengan jenis produk units in 2025, with the majority of savings product type.
tabungan sebagai mayoritas.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 103
Page 106
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Total Dana Pihak Ketiga
Total Third-Party Funds
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
2025 2024 Pertumbuhan
(Penurunan)
Uraian Growth Description
Rp % Rp % (Decrease)
(%)
Giro 1.314.865 17,52 1.550.922 23,31 (15,22) Demand Deposits
Tabungan 610.964 8,14 534.826 8,04 14,24 Savings Deposits
Deposito Berjangka 5.577.642 74,33 4.568.030 68,65 22,10 Time Deposits
Total 7.503.471 100,00 6.653.778 100,00 12,77 Total
Sementara itu, total dana pihak ketiga yang berhasil Meanwhile, the total third party funds collected by
dihimpun Bank Ganesha per 31 Desember 2025 mengalami Bank Ganesha as of December 31, 2025, increased by
peningkatan sebesar 12,77% dari sebelumnya sebesar 12.77%, from Rp6.65 trillion as of December 31, 2024, to
Rp6,65 triliun per 31 Desember 2024 menjadi Rp7,50 triliun. Rp7.50 trillion. Such increase was primarily contributed by
Peningkatan tersebut utamanya dikontribusikan oleh time deposits product, which accounted for 74.33%.
produk deposito berjangka sebesar 74,33%.
Produk Pinjaman Loan Products
Produk pinjaman Bank Ganesha merupakan fasilitas Bank Ganesha’s loan products are financing facilities
pembiayaan yang diberikan kepada perorangan maupun provided to individuals and business entities, grouped
badan usaha, yang dikelompokkan berdasarkan jenis kredit by type of loans and economic sector. Through targeted
dan sektor ekonomi. Melalui pengelolaan yang terarah, management, the Bank maintains portfolio quality while
Bank menjaga kualitas portofolio sekaligus mendukung supporting sustainable economic growth.
pertumbuhan ekonomi secara berkelanjutan.
Pinjaman berdasarkan Jenis Kredit
Loans by Type of Credit
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
2025 2024 Pertumbuhan
(Penurunan)
Uraian Growth Description
Rp % Rp % (Decrease)
(%)
Kredit Modal Kerja 4.544.388 78,13 3.409.789 67,93 33,27 Working Capital Loans
Kredit Investasi 415.460 7,14 652.289 12,99 (36,31) Investment Loans
Kredit Konsumsi 856.766 14,73 957.754 19,08 (10,54) Consumer Loans
Total 5.816.614 100,00 5.019.832 100,00 15,87 Total
Sepanjang tahun 2025, Bank menyalurkan total pinjaman Throughout 2025, the Bank disbursed total loans of
sebesar Rp5,82 triliun, meningkat sebesar 15,87% Rp5.82 trillion, increased by 15.87% compared to
dibandingkan tahun 2024 sebesar Rp5,02 triliun. Peningkatan Rp5.02 trillion in 2024. This increase was primarily due to
ini khususnya karena pertumbuhan kredit modal kerja the 33.27% growth in working capital loans.
mencapai 33,27%.
PT Bank Ganesha Tbk
104 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 107
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Pinjaman berdasarkan Sektor Ekonomi
Loans by Economic Sector
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
2025 2024 Pertumbuhan
(Penurunan)
Uraian Growth Description
Rp % Rp % (Decrease)
(%)
Rupiah Rupiah
Industri Pengolahan 1.385.211 23,81 1.325.381 26,40 4,51 Processing Industry
Pertambangan dan Penggalian 854.291 14,69 364.743 7,27 134,22 Mining and Quarrying
Rumah Tangga 852.748 14,66 953.707 19,00 (10,59) Household
Perdagangan Besar dan Eceran
Wholesale and Retail Trade Car and
Reparasi dan Perawatan Mobil dan 758.346 13,04 420.100 8,37 80,52
Motorcycle Repair and Maintenance
Sepeda Motor
Aktivitas Keuangan dan Asuransi 1.132.567 19,47 649.151 12,93 74,47 Financial and Insurance Activities
Konstruksi 38.125 0,66 358.957 7,15 (89,38) Construction
Real Estate 158.425 2,72 247.577 4,93 (36,01) Real Estate
Pertanian, Kehutanan, dan Perikanan 232.282 3,99 226.152 4,51 2,71 Agriculture, Forestry, and Fishery
Pengangkutan dan Pergudangan 147.343 2,53 247.621 4,93 (40,50) Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan
58.198 1,00 62.710 1,25 (7,20) Accommodation of Food and Beverage
Makan Minum
Aktivitas Penyewaan dan
Rental and Leasing Activities Without
Sewa Guna Usaha Tanpa Hak Opsi,
11.563 0,20 37.918 0,76 (69,51) Option Rights, Employment, Travel
Ketenagakerjaan, Agen Perjalanan, dan
Agents, and Other Business Support
Penunjang Usaha Lainnya
Informasi dan Komunikasi 49.871 0,86 48.633 0,97 2,55 Information and Communication
Aktivitas Jasa Lainnya 16.530 0,28 19.160 0,38 (13,73) Other Service Activities
Bukan Lapangan Usaha Lainnya 4.018 0,07 4.047 0,08 (0,72) Not Other Business Fields
Pengelolaan Air, Pengelolaan Air Water Management, Wastewater
Limbah, Pengelolaan dan Daur Ulang 3.476 0,06 2.709 0,05 28,31 Management, Waste Management and
Sampah, dan Aktivitas Remediasi Recycling, and Remediation Activities
Aktivitas Rumah Tangga sebagai
Household Activities
Pemberi Kerja, Aktivitas yang
as an Employer, Activities that Produce
Menghasilkan Barang dan Jasa oleh 6.655 0,11 9.092 0,18 (26,80)
Goods and Services by Households that
Rumah Tangga yang Digunakan untuk
are Used to Meet Their Own Needs
Memenuhi Kebutuhan Sendiri
Aktivitas Kesehatan Manusia dan Human Health Activities and
200 0,00 3.764 0,07 (94,69)
Aktivitas Sosial Social Activities
Pendidikan - - 22 0,00 (100,00) Education
Professional, Scientific, and
Aktivitas Profesional, Ilmiah, dan Teknis 142 0,00 65 0,00 118,46
Technical Activities
Kesenian, Hiburan, dan Rekreasi 68.961 1,19 1.919 0,04 3.493,59 Art, Entertainment, and Recreation
Pengadaan Listrik, Gas, Uap/Air Panas, Procurement of Electricity, Gas,
158 0,00 205 0,00 (22,93)
dan Udara Dingin Steam/Hot Water, and Cold Air
Dolar Amerika Serikat United States Dollar
Perdagangan Besar dan Eceran, Wholesale and Retail Trade,
Reparasi, dan Perawatan Mobil dan 37.504 0,64 36.199 0,72 3,61 Car and Motorcycle Repair, and
Sepeda Motor Maintenance
Total 5.816.614 100,00 5.019.832 100,00 15,87 Total
Berdasarkan sektor ekonomi, kontribusi penyaluran Based on economic sector, the largest contribution
pinjaman terbesar pada tahun 2025 berasal dari sektor to lending in 2025 came from manufacturing sector
industri pengolahan sebesar Rp1,39 triliun atau 23,81% Rp1.39 trillion or 23.81% of the total loans.
dari total pinjaman.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 105
Page 108
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Layanan Services
Bank Ganesha menawarkan berbagai layanan perbankan Bank Ganesha offers various banking services that
yang menghasilkan pendapatan berbasis komisi, sehingga generate fee-based income, thus strengthening
memperkuat diversifikasi sumber pendapatan dan mendukung the diversification of revenue sources and supporting business
keberlanjutan bisnis. sustainability.
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions Rupiah, unless otherwise stated)
2025 2024 Pertumbuhan
(Penurunan)
Uraian Growth Description
Rp % Rp % (Decrease)
(%)
L/C dan Bank Garansi 9.527 49,90 20.383 70,71 (53,26) L/C and Bank Guarantee
ATM 2.684 14,06 2.918 10,12 (8,02) ATM
Kliring 1.261 6,61 971 3,37 29,87 Clearing
Pemberitahuan Impor Barang 1.910 10,00 1.555 5,39 22,83 Import Declarations
Safe Deposit Box 721 3,78 812 2,82 (11,21) Safe Deposit Box
Pembayaran Telkom 42 0,22 45 0,16 (6,67) Telephone Bills (Telkom Payments)
Pembayaran Listrik PLN Praqtis 22 0,12 22 0,08 0,00 Electricity Bills (PLN Praqtis)
Bancassurance 177 0,93 100 0,35 77,00 Bancassurance
Keagenan Surat Berharga 1.807 9,47 801 2,78 125,59 Securities Agency
Internet Banking 940 4,92 1.221 4,24 (23,01) Internet Banking
Total 19.091 100,00 28.828 100,00 (33,78) Total
Pada tahun 2025, jasa layanan Bank Ganesha tercatat In 2025, Bank Ganesha’s services decreased by 33.78%,
mengalami penurunan sebesar 33,78%, dari Rp28,83 from Rp28.83 billion in 2024 to Rp19.09 billion in 2025.
miliar di tahun 2024 menjadi Rp19,09 miliar di tahun 2025. This decrease was primarily due to the decrease in
Penurunan tersebut terutama bersumber dari menurunnya the number of Letters of Credit (L/C) from bank guarantee
jumlah Letter of Credit (L/C) dari bank garansi sebesar 53,26%. of 53.26%.
Tinjauan Operasi per Segmen Usaha Operational Overview by Business Segment
Segmen operasional Bank Ganesha dikategorikan berdasarkan Bank Ganesha’s operational segments are categorized by
produk dan layanan yang dikelompokkan ke dalam kategori products and services grouped into the following categories:
sebagai berikut:
1. Produk dan jasa atas transaksi dengan bank lain; 1. Products and services for transactions with other banks;
2. Produk dan jasa atas transaksi dengan nasabah; 2. Products and services for transactions with customers;
3. Produk dan jasa atas transaksi yang dilakukan pada 3. Products and services for transactions made at
divisi treasury, selain transaksi yang dilakukan dengan the treasury division, apart from transactions made with
bank lain dan nasabah; dan other banks and customers; and
4. Merupakan transaksi yang tidak dapat dikelompokkan 4. These are transactions that cannot be categorized into
dalam kategori perbankan, konsumer, dan treasury. banking, consumer, and treasury.
Segmen Operasi
Operating Segment
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions Rupiah, unless otherwise stated)
Perbankan Konsumer Lainnya
Uraian Treasury Total Description
Banking Consumer Others
2025
Pendapatan Income
Pendapatan Bunga 6.661 513.799 193.625 - 714.085 Interest Income
Pendapatan Operasional
- 11.706 67.518 12.276 91.500 Other Operating Income
Lainnya
PT Bank Ganesha Tbk
106 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 109
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions Rupiah, unless otherwise stated)
Perbankan Konsumer Lainnya
Uraian Treasury Total Description
Banking Consumer Others
Total 6.661 525.505 261.143 12.276 805.585 Total
Beban Expenses
Beban Bunga 73 294.945 355 12.586 307.959 Interest Expenses
Beban Operasional - (36.545) 51 238.093 201.599 Operating Expenses
Total 73 258.400 406 250.679 509.558 Total
Pendapatan (Beban) Non-Operating Income
- - - (5.418) (5.418)
Non-Operasional (Expenses)
Laba Sebelum Pajak 6.588 267.105 260.737 (243.821) 290.609 Profit before Tax
2024
Pendapatan Income
Pendapatan Bunga 45.188 484.377 193.636 - 723.201 Interest Income
Pendapatan Operasional
- 36.724 17.128 14.359 68.211 Other Operating Income
Lainnya
Total 45.188 521.101 210.764 14.359 791.412 Total
Beban Expenses
Beban Bunga 72 248.047 80 10.633 258.832 Interest Expenses
Beban Operasional - 50.981 1.631 220.442 273.054 Operating Expenses
Total 72 299.028 1.711 231.075 531.886 Total
Pendapatan (Beban) Non-Operating Income
- - - (4.849) (4.849)
Non-Operasional (Expenses)
Laba Sebelum Pajak 45.116 222.073 209.053 (221.565) 254.677 Profit before Tax
Pertumbuhan (Penurunan)
Growth (Decrease)
(%)
Pendapatan Income
Pendapatan Bunga (85,26) 6,07 (0,01) - (1,26) Interest Income
Pendapatan Operasional
- (68,12) 294,20 (14,51) 34,14 Other Operating Income
Lainnya
Total (85,26) 0,85 23,90 (14,51) 1,79 Total
Beban Expenses
Beban Bunga 1,39 18,91 343,75 18,37 18,98 Interest Expenses
Beban Operasional - (171,68) (96,87) 8,01 (26,17) Operating Expenses
Total 1,39 (13,59) (76,27) 8,48 (4,20) Total
Pendapatan (Beban) Non-Operating Income
- - - 11,73 11,73
Non-Operasional (Expenses)
Laba Sebelum Pajak (85,40) 20,28 24,72 10,04 14,11 Profit Before Tax
Total pendapatan segmen pada tahun 2025 tercatat Total segment income in 2025 increased by 1.79%, from
mengalami kenaikan sebesar 1,79% dari Rp791,41 miliar Rp791.41 billion in 2024 to Rp805.59 billion in 2025. This
pada tahun 2024 menjadi Rp805,59 miliar pada tahun 2025. performance was primarily supported by consumer
Kinerja tersebut terutama ditopang oleh segmen konsumer, segment, which made the most significant contribution to
yang memberikan kontribusi paling signifikan terhadap the Company’s total income.
total pendapatan Perseroan.
Sejalan dengan hal tersebut, total beban segmen pada In line with this, the total segment expenses in 2025 also
tahun 2025 juga mencatat penurunan sebesar 4,20% dari recorded a decrease of 4.20%, from Rp531.89 billion in
Rp531,89 miliar pada tahun 2024 menjadi Rp509,56 miliar 2024 to Rp509.56 billion in 2025. This change was primarily
pada tahun 2025. Perubahan ini terutama berasal dari stemmed from consumer segment, which became
segmen konsumer, yang menjadi faktor dominan dalam the dominant factor in shaping operating cost structure.
membentuk struktur biaya operasional.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 107
Page 110
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Dengan perkembangan pendapatan dan beban tersebut, With such growth in revenues and expenses, the Company
Perseroan mencatatkan beban non-operasional sebesar recorded non-operating expenses of Rp5.42 billion, up from
Rp5,42 miliar dari sebelumnya Rp4,85 miliar pada previously Rp4.85 billion in 2024. As a result, the Company’s
tahun 2024. Pada akhirnya, laba sebelum pajak Perseroan profit before tax was recorded at Rp290.61 billion, with
tercatat sebesar Rp290,61 miliar, dengan segmen konsumer consumer segment remained as the main driver of overall
tetap menjadi penopang utama kinerja keuangan secara financial performance.
keseluruhan.
Profitabilitas Profitability
Indikator kinerja profitabilitas Bank Ganesha dalam The profitability performance indicators of Bank Ganesha
2 tahun terakhir ditunjukkan melalui rasio-rasio berikut ini: over the past 2 years are shown through the following ratios:
(dalam % / in %)
Uraian 2025 2024 Description
Rasio Laba terhadap Total Aset 2,00 1,95 Profit to Asset Ratio
Rasio Laba terhadap Total Ekuitas 6,16 5,85 Profit to Equity Ratio
Rasio Laba terhadap Pendapatan Bunga 31,80 27,89 Profit to Interest Income Ratio
Secara umum, rasio profitabilitas Bank Ganesha pada In general, Bank Ganesha’s profitability ratio in 2025
tahun 2025 mencatat kenaikan dibandingkan tahun recorded an increase compared to that of the previous
sebelumnya, yang didorong oleh peningkatan kualitas aset year, driven by improvements in the quality of productive
produktif serta optimalisasi pendapatan bunga sebagai assets and optimization of interest income as the primary
faktor utama pendukungnya. supporting factors.
PT Bank Ganesha Tbk
108 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 111
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Tinjauan Keuangan
Financial Overview
Laporan Posisi Keuangan
Statements of Financial Position
Aset
Assets
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Pertumbuhan (Penurunan)
Growth (Decrease)
Uraian 2025 2024 Description
Rp %
Aset Keuangan Financial Assets
Kas 51.492 45.628 5.864 12,85 Cash
Giro pada Bank Indonesia 520.644 372.189 148.455 39,89 Current Accounts with Bank Indonesia
Current Accounts with Other Banks –
Giro pada Bank Lain – Pihak Ketiga 85.084 378.669 (293.585) (77,53)
Third Parties
Penempatan pada Bank Indonesia Placements with Bank Indonesia and
1.029.291 1.636.563 (607.272) (37,11)
dan Bank Lain – Pihak Ketiga Other Banks – Third Parties
Efek-Efek – Pihak Ketiga 3.697.790 2.837.347 860.443 30,33 Securities – Third Parties
Efek-Efek yang Dibeli dengan Securities Purchased under
43.494 - 43.494 100,00
Janji Dijual Kembali – Pihak Ketiga Agreement to Resell – Third Parties
Kredit – Neto 5.617.697 4.780.131 837.566 17,52 Loans – Net
Pihak Berelasi 21.946 31.700 (9.754) (30,77) Related Parties
Pihak Ketiga 5.595.751 4.748.431 847.320 17,84 Third Parties
Tagihan Akseptasi 5.311 11.617 (6.306) (54,28) Acceptance Receivables
Total Aset Keuangan 11.050.803 10.062.144 988.659 9,83 Total Financial Assets
Aset Non-Keuangan Non-Financial Assets
Aset Tetap – Neto 61.916 63.141 (1.225) (1,94) Fixed Assets – Net
Aset Hak Guna – Neto 8.666 12.346 (3.680) (29,81) Right-of-Use Assets – Net
Aset Tak Berwujud – Neto 9.894 10.703 (809) (7,56) Intangible Assets – Net
Aset Pajak Tangguhan 57.525 104.037 (46.512) (44,71) Deferred Tax Assets
Aset Lain-Lain – Neto 151.586 105.879 45.707 43,17 Other Assets – Net
Total Aset Non-Keuangan 289.587 296.106 (6.519) (2,20) Total Non-Financial Assets
Total Aset 11.340.390 10.358.250 982.140 9,48 Total Assets
Total Aset Total Assets
Pada tahun 2025, Bank berhasil mencatatkan total aset In 2025, the Bank managed to record total assets of
sebesar Rp11,34 triliun, tumbuh 9,48% dibandingkan total Rp11.34 trillion, grew by 9.48% compared to total assets
aset tahun 2024 sebesar Rp10,36 triliun. Pertumbuhan in 2024 of Rp10.36 trillion. The growth in total assets was
total aset terutama disebabkan oleh meningkatnya aset primarily due to an increase in financial assets compared to
keuangan dibandingkan tahun sebelumnya. the previous year.
Total Aset Keuangan Total Financial Assets
Per 31 Desember 2025, total aset keuangan Bank tercatat As of December 31, 2025, the Bank’s total financial assets
sebesar Rp11,05 triliun, mengalami peningkatan sebesar were recorded at Rp11.05 trillion, an increase of 9.83%
9,83% dibandingkan tahun 2024 sebesar Rp10,06 triliun. compared to Rp10.06 trillion in 2024. Such increase was
Peningkatan tersebut terutama berasal dari efek-efek pihak primarily due to third-party securities and net loans.
ketiga dan kredit neto.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 109
Page 112
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Total Aset Non-Keuangan Total Non-Financial Assets
Total aset non-keuangan Bank di tahun 2025 tercatat The Bank’s total non-financial assets in 2025 decreased
mengalami penurunan sebesar 2,20%, dari tahun sebelumnya by 2.20%, from Rp296.11 billion in the previous year to
sebesar Rp296,11 miliar menjadi Rp289,59 miliar. Hal Rp289.59 billion. This was primarily due to a 29.81% and
tersebut utamanya dipengaruhi oleh menurunnya aset 44.71% decrease in right-of-use assets – net and deferred
hak guna – neto dan aset pajak tangguhan, masing-masing tax assets, respectively.
sebesar 29,81% dan 44,71%.
Liabilitas
Liabilities
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Pertumbuhan (Penurunan)
Growth (Decrease)
Uraian 2025 2024 Description
Rp %
Liabilitas Keuangan Financial Liabilities
Liabilitas Segera 31.303 140.958 (109.655) (77,79) Liabilities due Immediately
Simpanan 7.503.471 6.653.778 849.693 12,77 Deposits
Pihak Berelasi 94.990 141.572 (46.582) (32,90) Related Parties
Pihak Ketiga 7.408.481 6.512.206 896.275 13,76 Third Parties
Simpanan dari Bank Lain – Deposits from Other Banks –
4.002 2.143 1.859 86,75
Pihak Ketiga Third Parties
Kewajiban Akseptasi 5.319 11.619 (6.300) (54,22) Acceptance Liabilities
Liabilitas Lain-Lain 62.063 63.944 (1.881) (2,94) Other Liabilities
Total Liabilitas Keuangan 7.606.158 6.872.442 733.716 10,68 Total Financial Liabilities
Liabilitas Non-Keuangan Non-Financial Liabilities
Utang Pajak 10.952 10.315 637 6,18 Taxes Payable
Liabilitas Imbalan Pasca Kerja 34.003 30.212 3.791 12,55 Post-Employment Benefits Obligation
Total Liabilitas Non-Keuangan 44.955 40.527 4.428 10,93 Total Non-Financial Liabilities
Total Liabilitas 7.651.113 6.912.969 738.144 10,68 Total Liabilities
Total Liabilitas Total Liabilities
Total liabilitas Bank per tahun 2025 mencapai Rp7,65 triliun, The Bank’s total liabilities in 2025 reached Rp7.65 trillion,
meningkat 10,68% dibandingkan dengan tahun 2024 increasing by 10.68% compared to Rp6.91 trillion in 2024.
yang mencapai Rp6,91 triliun. Peningkatan tersebut Such increase was driven by growth in both financial and
berasal dari pertumbuhan liabilitas keuangan dan liabilitas non-financial liabilities.
non-keuangan.
Total Liabilitas Keuangan Total Financial Liabilities
Pada tanggal 31 Desember 2025, total liabilitas keuangan As of December 31, 2025, the Bank’s total financial liabilities
Bank tercatat sebesar Rp7,61 triliun, meningkat sebesar were recorded at Rp7.61 trillion, increasing by 10.68%
10,68% dibandingkan tahun 2024 sebesar Rp6,87 triliun. compared to Rp6.87 trillion in 2024. This was primarily due
Hal ini utamanya dipengaruhi oleh pertumbuhan simpanan to the increase in third-party deposits of 13.76%.
pihak ketiga sebesar 13,76%.
Total Liabilitas Non-Keuangan Total Non-Financial Liabilities
Pada tahun 2025, total liabilitas non keuangan tercatat In 2025, the total non-financial liabilities increased by
meningkat sebesar 10,93%, dari sebelumnya Rp40,53 miliar 10.93%, from Rp40.53 billion to Rp44.96 billion. Such
menjadi Rp44,96 miliar. Peningkatan tersebut disebabkan increase was due to the increases in taxes payable and
oleh bertambahnya utang pajak dan liabilitas imbalan post-employment benefits obligation of 6.18% and 12.55%,
pasca kerja, masing-masing sebesar 6,18% dan 12,55%. respectively.
PT Bank Ganesha Tbk
110 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 113
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Ekuitas
Equity
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Pertumbuhan (Penurunan)
Growth (Decrease)
Uraian 2025 2024 Description
Rp %
Modal Saham 2.397.100 2.397.100 - - Share Capital
Tambahan Modal Disetor 692.110 692.110 - - Additional Paid-In Capital
Surplus Revaluasi Aset Tetap – Neto 36.784 36.784 - - Revaluation Surplus of Fixed Assets – Net
Perubahan Nilai Wajar dari Keuangan Fair Value Changes of Securities
yang Diukur pada Nilai Wajar Melalui 8.541 (9.905) 18.446 (186,23) Measured at Fair Value Through Other
Penghasilan Komprehensif Lain Comprehensive Income
Pengukuran Kembali Program Remeasurement of Defined Benefit
(17.308) (15.760) (1.548) 9,82
Imbalan Pasti – Neto Plan – Net
Saldo Laba 572.050 344.952 227.098 65,83 Retained Earnings
Total Ekuitas 3.689.277 3.445.281 243.996 7,08 Total Equity
Total Ekuitas Total Equity
Total ekuitas Bank pada tahun 2025 mencapai Rp3,69 triliun, The Bank’s total equity in 2025 reached Rp3.69 trillion,
tercatat lebih tinggi 7,08% dibandingkan dengan tahun 7.08% higher compared to Rp3.45 trillion the previous year.
sebelumnya sebesar Rp3,45 triliun. Kondisi ini terutama This condition was mainly due to the increase in retained
dipengaruhi oleh meningkatnya saldo laba sebesar 65,83%. earnings of 65.83%.
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statements of Profit or Loss and Other Comprehensive Income
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Pertumbuhan (Penurunan)
Growth (Decrease)
Uraian 2025 2024 Description
Rp %
Pendapatan Bunga 714.085 723.201 (9.116) (1,26) Interest Income
Rupiah 666.693 641.147 25.546 3,98 Rupiah
Valuta Asing 47.392 82.054 (34.662) (42,24) Foreign Currencies
Beban Bunga – Neto (307.959) (258.832) 49.127 18,98 Interest Expenses – Net
Bunga (295.371) (248.198) 47.173 19,01 Interest Expenses
Premi Program Penjaminan Premium on Deposit Guarantee
(12.588) (10.633) 1.954 18,38
Simpanan Program
Pendapatan Bunga – Neto 406.126 464.369 (58.243) (12,54) Interest Income – Net
Pendapatan Operasional Lainnya 91.500 68.211 23.289 34,14 Other Operating Income
Pendapatan (Beban) Kerugian Income (Provision) for Impairment
36.942 (50.344) 87.286 173,38
Penurunan Nilai Losses
Beban Operasional Lainnya (238.541) (222.710) 15.831 7,11 Other Operating Expenses
Beban Operasional Lainnya – Neto (201.599) (273.054) 71.455 26,17 Other Operating Expenses – Net
Laba Operasional 296.027 259.526 36.501 14,06 Income from Operations
Pendapatan (Beban)
(5.418) (4.849) 569 11,73 Non-Operating Expenses – Net
Non-Operasional – Neto
Laba Sebelum Pajak Penghasilan 290.609 254.677 35.932 14,11 Profit Before Income Tax
Beban Pajak (63.511) (52.963) 10.548 19,92 Tax Expense
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 111
Page 114
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Pertumbuhan (Penurunan)
Growth (Decrease)
Uraian 2025 2024 Description
Rp %
Laba Bersih Tahun Berjalan yang Net Profit for the Year Attributable
227.098 201.714 25.384 12,58
Diatribusikan kepada: to:
Pemilik Entitas Induk 227.098 201.714 25.384 12,58 Owners of the Entity
Kepentingan Non-Pengendali - - - - Non-Controlling Interests
Keuntungan (Kerugian) Komprehensif Other Comprehensive Income for
16.898 (635) 17.533 (2.761,10)
Lain Tahun Berjalan – Neto the Year – Net
Jumlah Laba Komprehensif Tahun Total Comprehensive Income for
243.996 201.079 42.917 21,34
Berjalan yang Diatribusikan kepada: the Year Attributable to:
Pemilik Entitas Induk 243.996 201.079 42.917 21,34 Owners of the Entity
Kepentingan Non-Pengendali - - - - Non-Controlling Interests
Laba per Saham Dasar/Dilusian Basic/Diluted Earnings per Share
9,4 8,4 1,0 11,90
(dalam Rupiah penuh) (in full Rupiah)
Pendapatan Bunga Interest Income
Pendapatan bunga Bank Ganesha per 31 Desember 2025 Bank Ganesha’s interest income as of December 31, 2025,
sebesar Rp714,09 miliar, mengalami penurunan sebesar was Rp714.09 billion, a decrease of 1.26% compared to
1,26% dibandingkan posisi per 31 Desember 2024 sebesar Rp723.20 billion as of December 31, 2024. This condition
Rp723,20 miliar. Kondisi ini dikontribusikan oleh penurunan was contributed by the decrease in interest income from
pendapatan bunga dari valuta asing sebesar 42,24%. foreign currencies of 42.24%.
Beban Bunga – Neto Interest Expenses – Net
Beban bunga Bank Ganesha pada akhir periode Bank Ganesha’s interest expenses at the end of the 2025
2025 mengalami kenaikan sebesar 18,98%, menjadi period increased by 18.98% to Rp307.96 billion from
Rp307,96 miliar dari sebelumnya Rp258,83 miliar. previously Rp258.83 billion. Such increase came from higher
Peningkatan tersebut bersumber dari meningkatnya beban interest expenses and premium on deposit guarantee
bunga dan beban premi program penjaminan simpanan. program.
Pendapatan Bunga – Neto Interest Income – Net
Pada tahun 2025, pendapatan bunga – neto tercatat sebesar In 2025, the net interest income was recorded at
Rp406,13 miliar, menurun 12,54% dari tahun 2024 sebesar Rp406.13 billion, a decrease of 12.54% from Rp464.37 billion
Rp464,37 miliar. Penurunan pendapatan bunga – neto in 2024. The decrease in net interest income was primarily
utamanya disebabkan oleh meningkatnya beban bunga – neto. due to increased net interest expenses.
Laba Tahun Berjalan Profit for the Year
Bank membukukan laba bersih tahun berjalan di tahun 2025 The bank recorded a net profit for the year of Rp227.10
sebesar Rp227,10 miliar, meningkat 12,58% dibandingkan billion in 2025, an increase of 12.58% compared to Rp201.71
tahun sebelumnya sebesar Rp201,71 miliar. Kondisi billion in the previous year. Such condition was cause by
tersebut disebabkan oleh meningkatnya laba operasional the increase in income from operations of 14.06%.
mencapai 14,06%.
Keuntungan (Kerugian) Komprehensif Lain Tahun Other Comprehensive Gain (Loss) for the Year – Net
Berjalan – Neto
Pada tahun 2025, penghasilan komprehensif lain tahun In 2025, the Bank’s other comprehensive income for
berjalan – neto Bank mengalami tercatat sebesar the year – net was recorded at Rp16.90 billion, from previously
Rp16,90 miliar, dari sebelumnya mencatatkan rugi recorded other comprehensive loss of Rp635 million.
komprehensif lain tahun berjalan – neto sebesar Rp635 juta. This condition was affected by the growth in changes in fair
Kondisi tersebut dipengaruhi oleh pertumbuhan perubahan value of securities available for sale during the current year.
nilai wajar efek tersedia untuk dijual selama tahun berjalan.
PT Bank Ganesha Tbk
112 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 115
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Total Laba Komprehensif Tahun Berjalan Total Comprehensive Income for the Year
Bank membukukan laba komprehensif tahun berjalan The Bank recorded comprehensive income for the year
di tahun 2025 sebesar Rp243,99 miliar, naik 21,34% atau in 2025 of Rp243.99 billion, an increase of 21.34% or
setara dengan Rp42,92 miliar miliar dibandingkan tahun equivalent to Rp42.92 billion, compared to Rp201.08 billion
sebelumnya yang tercatat sebesar Rp201,08 miliar. in the previous year.
Laporan Arus Kas
Statements of Cash Flows
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Pertumbuhan (Penurunan)
Growth (Decrease)
Uraian 2025 2024 Description
Rp %
Cash Flows from (for) Operating
Arus Kas dari (untuk) Aktivitas Operasi (462.085) 1.074.908 (1.536.993) (142,99)
Activities
Arus Kas untuk Aktivitas Investasi (277.293) (954.948) (677.655) (70,96) Cash Flows for Investing Activities
Arus Kas untuk Aktivitas Pendanaan (7.130) (11.003) (3.873) (35,20) Cash Flows for Financing Activity
Kenaikan (Penurunan) Neto Kas Net Increase (Decrease) in Cash and
(746.508) 108.957 (855.465) (785,14)
dan Setara Kas Cash Equivalents
Cash and Cash Equivalents at
Kas dan Setara Kas Awal Tahun 2.433.314 2.324.357 108.957 4,69
Beginning of Year
Cash and Cash Equivalents at
Kas dan Setara Kas Akhir Tahun 1.686.806 2.433.314 (746.508) (30,68)
End of Year
Arus Kas dari (untuk) Aktivitas Operasi Cash Flows from (for) Operating Activities
Arus kas bersih yang digunakan untuk aktivitas operasi Net cash flows used in operating activities throughout 2025
selama tahun 2025 tercatat sebesar Rp462,09 miliar, setelah were recorded at Rp462.09 billion, after previously recorded
sebelumnya mencatatkan kas masuk bersih dari aktivitas net cash inflow from operating activities of Rp1,074.91
operasi sebesar Rp1.074,91 miliar di tahun 2024. Hal ini billion in 2024. This was primarily due to increased lending,
terutama disebabkan oleh meningkatnya penyaluran with loans increasing by Rp796.78 billion, thereby absorbing
kredit, di mana kredit meningkat sebesar Rp796,78 miliar, operating cash flow.
sehingga menyerap arus kas operasional.
Arus Kas untuk Aktivitas Investasi Cash Flows for Investing Activities
Arus kas bersih yang digunakan untuk aktivitas investasi Net cash flows used in investing activities decreased by
menurun sebesar 70,96% dari Rp954,95 miliar pada 70.96%, from Rp954.95 billion in 2024 to Rp277.29 billion
tahun 2024 menjadi Rp277,29 miliar pada tahun 2025. Hal in 2025. This was particularly affected by the decrease in
ini khususnya dipengaruhi oleh menurunnya hasil dari proceeds from acquisition of securities of 71.47%.
perolehan efek-efek mencapai 71,47%.
Arus Kas untuk Aktivitas Pendanaan Cash Flows for Financing Activity
Pada tahun 2025, arus kas bersih yang digunakan untuk In 2025, the Bank’s net cash flows used in financing
aktivitas pendanaan Bank mencapai Rp7,13 miliar, activities reached Rp7.13 billion, a decrease of 35.20%
mengalami penurunan sebesar 35,20% dibandingkan dengan compared to Rp11.00 billion in 2024. Such decrease was due
tahun 2024 sebesar Rp11,00 miliar. Hal tersebut bersumber to the decline in payment of lease liabilities.
dari menurunnya tingkat pembayaran liabilitas sewa.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 113
Page 116
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Rasio Keuangan Financial Ratios
Bank senantiasa menjaga pemenuhan rasio-rasio keuangan The Bank consistently maintains compliance with financial
sesuai ketentuan Otoritas Jasa Keuangan, Bank Indonesia, ratios in accordance with the provisions of Financial Services
serta peraturan terkait lainnya. Informasi mengenai rasio Authority, Bank Indonesia, and other relevant regulations.
keuangan Bank selama dua tahun terakhir disajikan dalam Information on the Bank’s financial ratios for the past two
tabel berikut: years is presented in the following table:
(dalam % / in %)
Uraian 2025 2024 Description
Rasio Kinerja Performance Ratio
Rasio Permodalan Capital Ratio
Capital Adequacy Ratio dengan Memperhitungkan Risiko Capital Adequacy Ratio by Calculating Credit Risk and
80,41 74,83
Kredit dan Risiko Operasional Operational Risk
Capital Adequacy Ratio dengan Memperhitungkan Risiko Capital Adequacy Ratio by Calculating Credit Risk, Market Risk,
78,73 72,55
Kredit, Risiko Pasar, dan Risiko Operasional and Operational Risk
Rasio Aset Produktif Earning Assets Ratio
Aset Produktif Bermasalah dan Aset Non-Produktif Bermasalah Non-Performing Earning Assets and Non-Performing
1,08 0,99
terhadap Total Aset Produktif dan Aset Non-Produktif Non-Earning Assets to Total Earning and Non-Earning Assets
Aset Produktif Bermasalah terhadap Total Aset Produktif 0,76 0,62 Non-Performing Earning Assets to Total Earning Assets
Cadangan Kerugian Penurunan Nilai Aset Keuangan Allowance for Impairment Losses of Financial Assets
1,95 2,65
terhadap Aset Produktif to Earning Assets
Non-Performing Loans – Neto* 0,04 0,09 Non-Performing Loans – Net*
Non-Performing Loans – Bruto* 1,40 1,16 Non-Performing Loans – Gross*
Rasio Kepatuhan Compliance Ratio
Persentase Pelanggaran Batas Maksimum Pemberian Kredit Percentage of Legal Lending Limit Violation
Pihak Terkait 0,00 0,00 Related Parties
Pihak Tidak Terkait 0,00 0,00 Non-Related Parties
Persentase Pelampauan Batas Maksimum Pemberian Kredit Percentage of Legal Lending Limit Violation
Pihak Terkait 0,00 0,00 Related Parties
Pihak Tidak Terkait 0,00 0,00 Non-Related Parties
Giro Wajib Minimum (GWM) Statutory Reserve Requirement (GWM)
Rupiah Rupiah
GWM Primer 8,01 6,45 Primary GWM
GWM Harian 0,00 0,00 Daily GWM
GWM Rata-Rata 6,83 6,45 Average GWM
GWM Penyangga Likuiditas Makroprudensial (PLM) 44,38 36,58 Macroprudential Liquidity Buffer (PLM) GWM
Valuta Asing Foreign Currency
GWM Primer 4,32 4,01 Primary GWM
GWM Harian 2,00 2,00 Daily GWM
GWM Rata-Rata 2,32 2,01 Average GWM
Posisi Devisa Neto 0,20 0,50 Net Open Position
* Sesuai dengan Surat Edaran Bank Indonesia No. 13/30/DPNP tanggal 16 Desember 2011, perhitungan non-performing loans tidak termasuk kredit kepada bank lain. / As per Bank
Indonesia Circular No. 13/30/DPNP dated December 16, 2011, non-performing loans calculation does not include loans to other banks.
Rasio Permodalan Capital Ratio
Capital adequacy ratio Perseroan pada tahun 2025 tercatat The Company’s capital adequacy ratio in 2025 was recorded
sebesar 78,73%, meningkat dibandingkan tahun 2024 at 78.73%, an increase compared to 72.55% in 2024. This
yang sebesar 72,55%. Peningkatan ini menunjukkan increase indicated that the Company’s capital level was
bahwa tingkat permodalan Perseroan semakin kuat dalam increasingly strong in absorbing potential risks, including
menyerap potensi risiko, baik risiko kredit, risiko pasar, credit risk, market risk, and operational risk.
maupun risiko operasional.
PT Bank Ganesha Tbk
114 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 117
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Tingginya rasio capital adequacy ratio tersebut juga The high capital adequacy ratio also reflected the Company’s
mencerminkan bahwa Perseroan memiliki ruang yang ample room for business expansion, particularly in lending,
cukup luas untuk melakukan ekspansi usaha, khususnya while maintaining prudent principles and financial stability.
dalam penyaluran kredit, dengan tetap menjaga prinsip
kehati-hatian serta stabilitas keuangan.
Rasio Aset Produktif Earning Assets Ratio
Rasio non-performing loans neto pada tahun 2025 tercatat The net non-performing loans ratio in 2025 was recorded at
sebesar 0,04%, menurun dibandingkan tahun 2024 yang 0.04%, a decrease compared to 0.09% in 2024. This decline
sebesar 0,09%. Penurunan ini menunjukkan adanya indicated an improvement in credit asset quality, with
perbaikan kualitas aset kredit, di mana risiko kredit the risk of non-performing loans, factored into reserves,
bermasalah yang telah memperhitungkan pencadangan increasingly under control.
semakin terkendali.
Sementara itu, non-performing loans bruto tercatat sebesar Meanwhile, gross non-performing loans were recorded at
1,40%, meningkat dibandingkan tahun sebelumnya yang 1.40%, an increase compared to 1.16% the previous year.
sebesar 1,16%. Kenaikan ini mengindikasikan adanya This increase indicated an increase in non-performing loans
peningkatan kredit bermasalah secara nominal, namun in nominal terms, but remained at a relatively low and
masih berada pada level yang relatif rendah dan dalam manageable level, thus maintaining the Company’s overall
batas yang terkendali, sehingga secara keseluruhan kualitas loans quality.
kredit Perseroan tetap terjaga.
Rasio Kepatuhan Compliance Ratio
Giro Wajib Minimum (GWM) Perseroan pada tahun 2025 The Company’s Statutory Reserve Requirement (GWM)
menunjukkan peningkatan, baik dalam Rupiah maupun in 2025 showed an increase, both in Rupiah and foreign
valuta asing. GWM Primer Rupiah meningkat dari 6,44% currencies. The Rupiah Primary GWM increased from
menjadi 8,01%, sementara GWM Rata-Rata juga naik 6.44% to 8.01%, while the Average GWM also rose to
menjadi 6,83%. Selain itu, GWM Penyangga Likuiditas 6.83%. Furthermore, the Macroprudential Liquidity Buffer
Makroprudensial (PLM) meningkat signifikan dari 36,58% (PLM) GWM increased significantly from 36.58% to 44.38%,
menjadi 44,38%, mencerminkan penguatan likuiditas reflecting the Company’s strengthening liquidity.
Perseroan.
Pada valuta asing, GWM Primer meningkat menjadi In foreign currencies, the Primary GWM increased to 4.32%
4,32% dan GWM Rata-Rata menjadi 2,32%, menunjukkan and the Average GWM to 2.32%, demonstrating compliance
kepatuhan terhadap ketentuan likuiditas dalam mata uang with foreign currency liquidity requirements. Meanwhile,
asing. Sementara itu, Posisi Devisa Neto menurun dari Net Open Position decreased from 0.50% to 0.20%, indicating
0,50% menjadi 0,20%, yang mengindikasikan pengelolaan the increasingly conservative management of foreign
eksposur risiko valuta asing yang semakin konservatif. exchange risk exposure.
Kemampuan Membayar Utang Debt Service Ability
Kemampuan Bank untuk membayar seluruh kewajiban dihitung The Bank’s ability to meet all obligations is calculated
melalui perbandingan rasio likuiditas, rasio solvabilitas, dan through a comparison of the liquidity ratio, solvency ratio,
rasio rentabilitas yang ditunjukkan sebagai berikut: and profitability ratio, as shown below:
(dalam % / in %)
Uraian 2025 2024 Description
Rasio Likuiditas Liquidity Ratio
Loan to Deposit Ratio 77,52 75,44 Loan to Deposit Ratio
Rasio Aktiva Keuangan terhadap Liabilitas Keuangan 145,29 146,41 Financial Assets to Financial Liabilities Ratio
Rasio Solvabilitas Solvency Ratio
Rasio Liabilitas terhadap Total Aset 67,47 66,74 Liability to Total Assets Ratio
Rasio Liabilitas terhadap Total Ekuitas 207,39 200,65 Liability to Total Equity Ratio
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 115
Page 118
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
(dalam % / in %)
Uraian 2025 2024 Description
Rasio Liabilitas terhadap Aset Tetap 12.357,25 10.948,46 Liability to Fixed Assets Ratio
Rasio Aktiva Tetap terhadap Ekuitas 1,68 1,83 Fixed Assets to Equity Ratio
Rasio Rentabilitas Profitability Ratio
Return on Assets 2,92 2,76 Return on Assets
Return on Equity 6,57 6,30 Return on Equity
Beban Operasional terhadap Pendapatan Operasional 64,92 67,21 Operating Expenses to Operating Income
Net Interest Margin 4,40 5,43 Net Interest Margin
Rasio Likuiditas Liquidity Ratio
Loan to deposit ratio Perseroan pada tahun 2025 tercatat The Company’s loan-to-deposit ratio in 2025 was recorded
sebesar 77,52%, meningkat dibandingkan tahun 2024 at 77.52%, an increase compared to 75.44% in 2024. This
yang sebesar 75,44%. Peningkatan ini mencerminkan increase reflected higher growth in lending compared to
adanya pertumbuhan penyaluran kredit yang lebih tinggi growth in third-party funds.
dibandingkan dengan pertumbuhan dana pihak ketiga.
Rasio Solvabilitas Solvency Ratio
Rasio solvabilitas Perseroan pada tahun 2025 secara The Company’s solvency ratio in 2025 generally showed
umum menunjukkan peningkatan dibandingkan tahun improvement compared to that of the previous year. This
sebelumnya. Hal ini tercermin dari kenaikan rasio liabilitas was reflected in the increase in liability to total assets and
terhadap total aset serta liabilitas terhadap ekuitas, yang liability to equity ratios, indicating increased utilization of
mengindikasikan adanya peningkatan pemanfaatan funding sources from liabilities to support asset growth.
sumber pendanaan dari liabilitas dalam mendukung
pertumbuhan aset.
Di sisi lain, rasio aktiva tetap terhadap modal mengalami On the other hand, the fixed assets to capital ratio decreased,
penurunan, yang menunjukkan bahwa alokasi aset tetap indicating that the allocation of fixed assets to capital was
terhadap permodalan masih terjaga dengan baik. Secara well-maintained. Overall, this condition reflected that
keseluruhan, kondisi ini mencerminkan bahwa struktur the Company’s capital structure remained under control,
permodalan Perseroan tetap dalam kondisi yang terkendali, despite increased leverage in line with business expansion.
meskipun terdapat peningkatan leverage seiring dengan
ekspansi usaha.
Rasio Rentabilitas Profitability Ratio
Secara umum, rasio rentabilitas Perseroan pada In general, the Company’s profitability ratio in 2025 showed
tahun 2025 menunjukkan kinerja yang cenderung membaik. a trend of improvement. This was reflected in the increase in
Hal ini tercermin dari peningkatan return on assets dari return on assets from 2.76% to 2.92% and return on equity
2,76% menjadi 2,92% serta return on equity dari 6,30% from 6.30% to 6.57%, indicating the Company’s increasingly
menjadi 6,57%, yang mengindikasikan kemampuan optimal ability to generate returns on assets and capital.
Perseroan dalam menghasilkan laba dari aset dan modal
semakin optimal.
Di sisi lain, rasio beban operasional terhadap pendapatan On the other hand, the ratio of operating expenses to
operasional menurun dari 67,21% menjadi 64,92%, yang operating income decreased from 67.21% to 64.92%,
mencerminkan peningkatan efisiensi operasional. Namun reflecting improved operational efficiency. Nevertheless,
demikian, net interest margin mengalami penurunan the net interest margin decreased from 5.43% to 4.40%,
dari 5,43% menjadi 4,40%, yang menunjukkan adanya indicating pressure on interest margins, even though
tekanan pada margin bunga, meskipun secara keseluruhan the Company’s overall profitability remained strong.
profitabilitas Perseroan tetap terjaga.
PT Bank Ganesha Tbk
116 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 119
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Tingkat Kolektibilitas Piutang Receivables Turnover Ratio
Bank Ganesha memantau kualitas kredit dengan mengacu Bank Ganesha monitors credit quality by referring to
pada klasifikasi kolektibilitas sesuai ketentuan Bank the collectibility classification in accordance with Bank
Indonesia. Rincian lebih lanjut mengenai non-performing Indonesia regulations. Further details regarding non-
loans dan distribusi kredit menurut tingkat kolektibilitas performing loans and loans distribution by collectibility
disajikan dalam tabel berikut: level are presented in the following table:
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
2025 2024
Uraian Description
Rp % Rp %
Lancar 5.606.272 96,38 4.734.087 94,31 Current
Dalam Perhatian Khusus 128.937 2,22 227.424 4,53 Special Mention
Kurang Lancar 3.539 0,06 15.853 0,32 Sub Standard
Diragukan 9.031 0,16 3.661 0,07 Doubtful
Macet 68.835 1,18 38.807 0,77 Loss
Total 5.816.614 100,00 5.019.832 100,00 Total
Secara umum, kualitas kredit Perseroan pada tahun 2025 In general, the Company’s loans quality was well-maintained
tetap terjaga dengan baik, yang tercermin dari meningkatnya in 2025, as reflected in the increasing portion of current
porsi kredit lancar. Hal ini menunjukkan bahwa mayoritas loans. This showed that the majority of the loan portfolio
portofolio kredit berada dalam kondisi sehat dan dikelola was healthy and well-managed. Furthermore, there was
dengan baik. Selain itu, terjadi penurunan pada kredit a decrease in special mention loans and substandard
dalam perhatian khusus serta kredit kurang lancar, yang loans, indicating improvements in loans quality. However,
mengindikasikan adanya perbaikan kualitas kredit. Namun the increase in non-performing loans, such as doubtful and
demikian, peningkatan pada kredit bermasalah, seperti loss, still required attention to ensure optimal credit risk
diragukan dan macet tetap perlu menjadi perhatian agar management.
risiko kredit dapat terus dikelola secara optimal.
Struktur Modal dan Kebijakan Struktur Modal Capital Structure and Capital Structure Policy
Kebijakan Manajemen atas Struktur Modal dan Management Policy on Capital Structure and Basis
Dasar Pemilihannya of Selection
Kebijakan pengelolaan modal Bank Ganesha dirancang Bank Ganesha’s capital management policy is designed
untuk memastikan struktur permodalan yang kuat sekaligus to ensure a strong capital structure while supporting both
mendukung strategi pertumbuhan bisnis jangka pendek short- and long-term business growth strategies. This policy
maupun jangka panjang. Kebijakan ini juga bertujuan also aims to meet the capital adequacy requirements set
memenuhi persyaratan kecukupan modal yang ditetapkan by Financial Services Authority and Bank Indonesia, while
oleh Otoritas Jasa Keuangan dan Bank Indonesia, sekaligus optimizing the efficiency of capital structure in accordance
mengoptimalkan efisiensi struktur permodalan sesuai with prudent principles.
prinsip kehati-hatian.
Berdasarkan Peraturan Otoritas Jasa Keuangan Based on Financial Services Authority Regulation
No. 11/POJK.03/2016 dan pembaruannya melalui No. 11/POJK.03/2016 and its update through Financial
Peraturan Otoritas Jasa Keuangan No. 27/POJK.03/2022, Services Authority Regulation No. 27/POJK.03/2022,
Bank wajib menyediakan modal minimum sesuai profil The Bank is required to provide minimum capital according
risiko dalam kisaran 9,00% hingga kurang dari 10,00% to risk profile in the range of 9.00% to less than 10.00% of
dari aset tertimbang menurut risiko. Selain itu, Bank risk-weighted assets. Furthermore, the Bank considers
mempertimbangkan kebutuhan tambahan modal sebagai the need for additional capital as buffer, including
buffer, termasuk capital conservation buffer, countercyclical capital conservation buffer, countercyclical buffer,
buffer, dan capital surcharge bagi bank sistemik, meskipun per and capital surcharge for systemic banks, though as of
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 117
Page 120
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025 dan 31 Desember 2024 tambahan modal December 31, 2025, and December 31, 2024, this additional
penyangga ini belum diwajibkan. Meski demikian, posisi buffer capital is not yet mandatory. Nevertheless, the Bank’s
Bank yang berada di peringkat 2 mencerminkan manajemen position in the rating of 2 reflects prudent and measured
modal yang prudent dan terukur. capital management.
Rincian Struktur Modal Capital Structure Details
Perhitungan kecukupan modal Bank Ganesha mengikuti Bank Ganesha’s capital adequacy calculation follows
ketentuan Bank Indonesia yang berlaku, dengan modal applicable Bank Indonesia regulations, with capital divided
terbagi dalam dua tingkatan, yakni Modal Tier 1 dan Modal into two tiers: Tier 1 Capital and Tier 2 Capital. The capital
Tier 2. Kewajiban penyediaan modal ditetapkan dengan adequacy requirement is determined by considering
mempertimbangkan eksposur terhadap risiko kredit, exposure to credit, operational, and market risks. Details
operasional, dan pasar. Rincian struktur modal Bank Ganesha of Bank Ganesha’s capital structure for the past 2 years are
dalam 2 tahun terakhir diuraikan sebagai berikut: outlined below:
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Uraian 2025 2024 Description
Modal Inti (Tier 1) Core Capital (Tier 1)
Modal Inti Utama (CET 1) 3.608.200 3.308.800 Common Equity Tier (CET 1)
Modal Inti Tambahan (AT-1) - - Additional Core Capital (AT-1)
Total Modal Inti (Tier 1) 3.608.200 3.308.800 Total Core Capital (Tier 1)
Modal Pelengkap (Tier 2) 52.173 51.758 Supplementary Capital (Tier 2)
Total Modal 3.660.373 3.360.558 Total Capital
Aset Tertimbang Menurut Risiko Risk Weighted Assets
Aset Tertimbang Menurut Risiko untuk Risiko Kredit* 4.173.818 4.140.641 Risk-Weighted Assets for Credit Risk*
Aset Tertimbang Menurut Risiko untuk Risiko Pasar** 96.978 141.060 Risk-Weighted Assets for Market Risk**
Aset Tertimbang Menurut Risiko untuk Risiko Operasional*** 378.441 350.319 Risk-Weighted Assets for Operational Risk***
Total Aset Tertimbang Menurut Risiko 4.649.237 4.632.020 Total Risk-Weighted Assets
Rasio Kewajiban Penyediaan Modal Minimum (%) Capital Adequacy Ratio (%)
Rasio CET 1 77,61 71,43 Ratio CET 1
Rasio Tier 1 77,61 71,43 Ratio Tier 1
Rasio Tier 2 1,12 1,12 Ratio Tier 2
Total Rasio (%) 78,73 72,55 Total Ratio (%)
Rasio Minimum Tier 1 6,00 6,00 Minimum Ratio Tier 1
Rasio Minimum CET 1 4,50 4,50 Minimum Ratio CET 1
Kewajiban Penyediaan Modal Minimum berdasarkan
9,00≤10,00 9,00≤10,00 Capital Adequacy Ratio based on Risk Profile
Profil Risiko
* Rasio aset tertimbang menurut risiko untuk risiko kredit dihitung berdasarkan Surat Edaran Otoritas Jasa Keuangan No. 24/SEOJK.03/2021 tanggal 7 Oktober 2021. / Risk-weighted asset
ratio for credit risk is calculated based on Financial Services Authority Circular No. 24/SEOJK.03/2021 dated October 7, 2021.
** Rasio aset tertimbang menurut risiko untuk risiko pasar posisi 31 Desember 2025 dihitung berdasarkan Surat Edaran Otoritas Jasa Keuangan No. 23/SEOJK.03/2022 tanggal 7 Desember 2022,
rasio aset tertimbang menurut risiko untuk risiko pasar posisi 31 Desember 2024 dihitung berdasarkan Surat Edaran Otoritas Jasa Keuangan No. 38/SEOJK.03/2016 tanggal 8 September
2016. / Risk-weighted asset ratio for market risk as of December 31, 2025, is calculated based on Financial Services Authority Circular No. 23/SEOJK.03/2022 dated December 7, 2022,
the risk-weighted asset ratio for market risk as of December 31, 2024, is calculated based on Financial Services Authority Circular No. 38/SEOJK.03/2016 dated September 8, 2016.
*** Rasio aset tertimbang menurut risiko untuk risiko operasional dihitung berdasarkan Surat Edaran Otoritas Jasa Keuangan No. 6/SEOJK.03/2020 tanggal 29 April 2020. / Risk-weighted
asset ratio for operational risk is calculated based on Financial Services Authority Circular No. 6/SEOJK.03/2020 dated April 29, 2020.
Kontribusi kepada Negara Contribution to the State
Kontribusi Bank Ganesha kepada negara tercermin melalui Bank Ganesha’s contribution to the state is reflected
pembayaran kewajiban perpajakan yang berkenaan through the payment of tax obligations relating to
dengan pelaksanaan operasi bisnis Bank. Informasi the implementation of the Bank’s business operations.
terkait pembayaran pajak Bank selama 2 tahun terakhir Information regarding the Bank’s tax payment for the past
diungkapkan sebagai berikut: 2 years is described as follows:
PT Bank Ganesha Tbk
118 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 121
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
Uraian 2025 2024 Description
PPh Pasal 23 562 2.887 Income Tax Article 23
PPh Pasal 4 Ayat 2 (Dana Pihak Ketiga) 57.424 42.888 Income Tax Article 4 Paragraph 2 (Third Party Funds)
PPh Pasal 26 77 181 Income Tax Article 26
PPh Pasal 21 24.141 22.012 Income Tax Article 21
PPN 372 174 VAT
Pajak Badan 21.754 49.263 Corporate Tax
Total 104.330 117.405 Total
Komitmen dan Kontinjensi Commitments and Contingencies
Komitmen dan kewajiban kontinjensi Bank dalam The Bank’s commitments and contingent liabilities in
2 tahun buku terakhir disajikan berdasarkan nilai kontrak the past 2 financial years are presented based on contract
sebagai berikut: value as follows:
(dalam jutaan Rupiah / in millions of Rupiah)
Uraian 2025 2024 Description
Komitmen Commitments
Tagihan Komitmen Commitment Receivable
Posisi Pembelian yang Masih Berjalan 66.700 64.380 Unsettled Spot Bought Transactions
Total Tagihan Komitmen 66.700 64.380 Total Commitment Receivable
Liabilitas Komitmen Commitment Liabilities
Fasilitas Kredit kepada Nasabah yang Belum Digunakan 464.302 313.741 Unused Facilities
L/C yang Irrecoverable dan Masih Berjalan dalam Rangka Outstanding Irrecoverable Letter of Credit (L/C) for
11.862 14.717
Ekspor dan Impor Export and Import
Posisi Penjualan Spot yang Masih Berjalan 233.450 77.256 Unsettled Spot Bought Transactions
Total Liabilitas Komitmen 709.614 405.714 Total Commitment Liabilities
Kontinjensi Contingencies
Liabilitas Kontinjensi Contingent Liabilities
Bank Garansi 10.482 10.482 Bank Guarantee
Total Liabilitas Kontinjensi 10.482 10.482 Total Contingent Liabilities
Total Liabilitas Kontinjensi – Neto (10.482) (10.482) Total Contingent Liabilities – Net
Ikatan Material terkait Investasi Barang Material Commitments related to Capital
Modal Goods Investment
Pada tahun 2025, Bank Ganesha tidak melakukan ikatan In 2025, Bank Ganesha did not enter into any material
material dengan pihak terkait dalam rangka investasi commitments with related parties in capital goods
barang modal. investment.
Investasi Barang Modal yang Direalisasikan Capital Goods Investment Realized in
pada Tahun Buku Terakhir the Last Financial Year
Pada tahun 2025, Bank melakukan investasi pada barang In 2025, the Bank invested in capital goods to obtain or
modal untuk memperoleh atau meningkatkan nilai aset increase the value of fixed assets, in line with operational
tetap, sejalan dengan kebutuhan operasional dan upaya needs and efforts to support sustainable business growth.
mendukung pertumbuhan bisnis yang berkelanjutan. The details of the realization value of the Bank’s capital
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 119
Page 122
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Rincian nilai realisasi investasi barang modal Bank goods investments throughout the financial year are
sepanjang tahun buku disajikan sebagai berikut: presented as follows:
(dalam jutaan Rupiah / in millions of Rupiah)
Uraian 2025 2024 Description
Bangunan 1.602 3.082 Buildings
Kendaraan Bermotor 485 250 Motor Vehicles
Perlengkapan dan Peralatan Kantor 3.011 2.978 Office Furniture and Equipment
Total 5.098 6.310 Total
Realisasi Penggunaan Dana Hasil Penawaran Realization of Use of Proceeds from
Umum Public Offering
Semua dana yang diperoleh dari penawaran umum telah All funds obtained from public offering are utilized by
dimanfaatkan oleh Perseroan sesuai rencana yang tercantum the Company according to the plan stated in the prospectus
dalam prospektus dan telah dilaporkan pada tahun yang and are reported in the same year. Therefore, the Company
sama. Oleh karena itu, Perseroan tidak memiliki kewajiban has no obligation to disclose this information again
untuk mengungkapkan kembali informasi tersebut pada in 2025.
tahun 2025.
Kebijakan dan Pembagian Dividen Dividend Distribution and Policy
Kebijakan Dividen Dividend Policy
Penetapan dividen di Bank Ganesha diatur dalam Kebijakan The dividends at Bank Ganesha are determined based on
Dividen No. KBJ/MGT-001 tanggal 25 Januari 2025, regulation under the Dividend Policy No. KBJ/MGT-001
dengan memperhatikan ketentuan Undang Undang No. dated January 25, 2025, by observing the provisions
40 Tahun 2007 dan Anggaran Dasar Perseroan, selaras of Law No. 40 of 2007 and the Company’s Articles of
dengan kondisi keuangan aktual. Hal tersebut dilakukan Association, in line with the actual financial condition. This
dengan mempertimbangkan kondisi keuangan dan tingkat was done by considering the Bank’s financial condition
kesehatan Bank, serta seluruh peraturan yang relevan di and soundness level, as well as all relevant regulations in
bidang perbankan. the banking sector.
Pembagian Dividen Dividend Distribution
Pada tahun 2025 dan 2024, Bank tidak membagikan dividen. In 2025 and 2024, the Bank did not distribute any dividends.
Derivatif dan Fasilitas Lindung Nilai Derivative and Hedging Facilities
Dalam 2 tahun terakhir, Bank tidak melakukan transaksi In the past 2 years, the Bank did not conduct any derivative
keuangan derivatif maupun menggunakan fasilitas lindung financial transactions nor use hedging facilities.
nilai.
Dampak Perubahan Tingkat Suku Bunga Impact of Interest Rate Changes on Bank
terhadap Kinerja Bank Tahun 2025 Performance in 2025
Sepanjang tahun 2025, suku bunga acuan atau BI 7-Day Throughout 2025, the benchmark interest rate, BI 7-Day
Reverse Repo Rate (BI7DRR) telah mengalami 5 kali Reverse Repo Rate (BI7DRR), underwent 5 changes, with
perubahan dengan total penurunan kumulatif mencapai a cumulative total reduction of 125 bps. Such changes
125 bps. Perubahan tersebut ditandai dengan tingkat suku were marked by the decline in the interest rate from 5.75%
bunga pada awal tahun sebesar 5,75% menjadi 4,75% at the beginning of the year to 4.75% in December 2025.
pada Desember 2025. Pelonggaran tersebut ditempuh This easing was implemented in line with maintained
sejalan dengan inflasi yang terjaga dalam kisaran sasaran inflation within the target range of 2.5±1% and the need
PT Bank Ganesha Tbk
120 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 123
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
2,5±1% serta perlunya menjaga momentum pertumbuhan to maintain domestic economic growth momentum amid
ekonomi domestik di tengah perlambatan global. Pada the global slowdown. At the end of the year, the interest
akhir tahun, suku bunga dipertahankan di level 4,75% rate was maintained at 4.75% to ensure the stability of
untuk memastikan stabilitas nilai tukar Rupiah, menjaga Rupiah exchange rate, maintain the attractiveness of
daya tarik aset keuangan domestik, serta mengantisipasi domestic financial assets, and anticipate capital flow
volatilitas arus modal akibat ketidakpastian kebijakan volatility due to global monetary policy uncertainty and
moneter global dan dinamika geopolitik. geopolitical dynamics.
Dampak perubahan tingkat suku bunga tersebut terhadap The impact of these interest rate changes on Bank
kinerja Bank Ganesha pada tahun 2025 tidak terlalu signifikan. Ganesha’s performance in 2025 was not significant.
Bank tetap mampu menyesuaikan diri terhadap perubahan The Bank remained able to adapt to interest rate changes,
suku bunga, dengan penerapan penyesuaian suku bunga implement interest rate adjustments selectively and consider
yang dilakukan secara selektif dan mempertimbangkan market dynamics and the evolving conditions.
dinamika pasar serta kondisi yang berkembang.
Perbandingan Target dan Realisasi Comparison of Target and Realization
Bank menetapkan berbagai target strategis dalam Rencana The Bank set various strategic targets in the Bank Business
Bisnis Bank (RBB) dengan mempertimbangkan kondisi dan Plan (RBB) by considering the conditions and dynamics that
dinamika yang terjadi sepanjang tahun berjalan. Rincian occurred throughout the year. Details of the planned targets
target yang direncanakan beserta capaian realisasi pada along with actual achievements in 2025 were presented
tahun 2025 disajikan sebagai berikut: as follows:
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Rencana Bisnis
Pencapaian
Bank 2025 Realisasi 2025
Uraian Achievement Description
Bank Business 2025 Realization
(%)
Plan 2025
Kinerja Keuangan Financial Performance
Total Aset 10.997.170 11.340.390 103,12 Total Assets
Total Liabilitas 7.321.778 7.651.113 104,50 Total Liabilities
Total Ekuitas 3.675.391 3.689.277 100,38 Total Equity
Pendapatan Bunga 832.792 714.085 85,75 Interest Income
Beban Bunga – Neto (276.426) (307.959) 111,41 Interest Expenses – Net
Pendapatan Bunga – Neto 556.366 406.126 73,00 Interest Income – Net
Pendapatan Operasional Lainnya 43.989 91.500 208,01 Other Operating Income
Beban Operasional Lainnya – Neto (317.056) (201.599) 63,58 Other Operating Expense – Net
Laba Operasional 283.300 296.027 104,49 Income from Operations
Pendapatan Non-Operasional – Neto (5.234) (5.418) 103,52 Non-Operating Expenses – Net
Laba Sebelum Pajak Penghasilan 278.066 290.609 104,51 Profit Before Income Tax
Laba Bersih Tahun Berjalan 225.233 227.098 100,83 Net Profit for the Year
Struktur Modal Capital Structure
Kewajiban Penyediaan Modal Minimum
Capital Adequacy Ratio for Credit Risk,
untuk Risiko Kredit, Risiko Pasar, dan 70,09 78,73 112,33
Market Risk, and Operational Risk (%)
Risiko Operasional (%)
Kebijakan Dividen Dividend Policy
Pembagian Dividen - - - Dividend Distribution
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 121
Page 124
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Proyeksi Tahun 2026 Projections for 2026
Bank Ganesha telah menyusun Rencana Bisnis Bank untuk Bank Ganesha has prepared the Bank Business Plan for 2026
tahun 2026 dengan target pencapaian kinerja ditunjukkan with performance targets shown as follows:
sebagai berikut:
(dalam jutaan Rupiah / in millions of Rupiah)
Realisasi 2025 Proyeksi 2026
Uraian Description
2025 Realization 2026 Projections
Kinerja Keuangan Financial Performance
Total Aset 11.340.390 11.809.178 Total Assets
Total Liabilitas 7.651.113 7.876.863 Total Liabilities
Total Ekuitas 3.689.277 3.932.316 Total Equity
Pendapatan Bunga 714.085 823.844 Interest Income
Beban Bunga – Neto (307.959) (307.342) Interest Expenses – Net
Pendapatan Bunga – Neto 406.126 516.502 Interest Income – Net
Pendapatan Operasional Lainnya 91.500 68.873 Other Operating Income
Beban Operasional Lainnya – Neto (201.599) (274.263) Other Operating Expense – Net
Laba Operasional 296.027 311.112 Income from Operations
Pendapatan Non-Operasional – Neto (5.418) (4.714) Non-Operating Income – Net
Laba Sebelum Pajak Penghasilan 290.609 306.398 Profit Before Income Tax
Laba Bersih Tahun Berjalan 227.098 238.991 Net Profit for the Year
Struktur Modal Capital Structure
Kewajiban Penyediaan Modal Minimum untuk Risiko Capital Adequacy Ratio for Credit Risk, Market Risk,
78,73 74,00
Kredit, Risiko Pasar, dan Risiko Operasional (%) and Operational Risk (%)
Kebijakan Dividen Dividend Policy
Pembagian Dividen - - Dividend Distri
Informasi Material mengenai Penyertaan Material Information regarding Share
Saham, Ekspansi, Divestasi, Merger/Konsolidasi Investment, Expansion, Divestment, Business
Bisnis, Akuisisi, atau Restrukturisasi Merger/Consolidation, Acquisition, or
Utang/Modal Debt/Capital Restructuring
Pada tahun 2025, Bank tidak melakukan kegiatan terkait In 2025, the Bank did not conduct any activities related to
penyertaan saham, ekspansi, divestasi, merger atau konsolidasi investment, expansion, divestment, business merger or
usaha, akuisisi, maupun restrukturisasi utang atau modal. consolidation, acquisition, or debt or capital restructuring.
Larangan, Batasan, dan/atau Hambatan Prohibitions, Restrictions, and/or
Signifikan untuk Melakukan Transfer Dana Significant Barriers to Transfer Funds
antara Bank dan Entitas Lain dalam Satu between the Bank and Other Entities
Kelompok Usaha in One Business Group
Prosedur operasional terkait transfer dana nasabah di Bank Operational procedures related to customer fund transfers
tidak memiliki batasan, baik untuk transfer masuk maupun at the Bank have no restrictions, both for incoming and
keluar antara Bank dan entitas lain dalam satu grup usaha. outgoing transfers between the Bank and other entities in
Dalam menyalurkan pinjaman kepada pihak ketiga maupun one business group. In channeling loans to third parties or
entitas dalam grup usaha, Bank senantiasa berpedoman entities in the business group, the Bank always adheres to
pada peraturan serta ketentuan yang berlaku. the applicable regulations and provisions.
PT Bank Ganesha Tbk
122 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 125
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Informasi Transaksi Material yang Information on Material Transactions with
Mengandung Benturan Kepentingan Conflict of Interest
Sepanjang tahun 2025, Bank tidak melakukan transaksi Throughout 2025, the Bank did not carry out any material
material yang mengandung unsur benturan kepentingan. transactions with conflict of interest.
Transaksi dengan Pihak Afiliasi Transactions with Affiliated Parties
Sepanjang tahun 2025, Bank tidak melakukan transaksi Throughout 2025, the Bank did not make any transactions
dengan pihak afiliasi. with affiliated parties.
Transaksi dengan Pihak Berelasi Transactions with Related Parties
Bank Ganesha dalam aktivitas usaha sehari-hari melakukan Bank Ganesha, in day-to-day business activities, makes
transaksi dengan pihak berelasi yang terkait melalui transactions with related parties associated through
kepemilikan atau kepengurusan. Seluruh transaksi tersebut ownership or management. All such transactions are
dijalankan dengan syarat dan ketentuan yang setara dengan made under terms and conditions equivalent to those
yang berlaku bagi pihak ketiga. applicable to third parties.
Pemenuhan Peraturan dan Ketentuan Terkait Fulfillment of Relevant Regulations and Provisions
Bank telah memenuhi peraturan dan ketentuan terkait, The Bank has complied with relevant regulations and
yaitu: provisions, namely:
1. Peraturan Otoritas Jasa Keuangan No. 17/POJK.04/2020 1. Financial Services Authority Regulation
tanggal 20 April 2020 tentang Transaksi Material dan No. 17/POJK.04/2020 dated April 20, 2020, on Material
Perubahan Kegiatan Usaha; dan Transactions and Changes in Business Activities; and
2. Peraturan Otoritas Jasa Keuangan No. 42/POJK/04/2020 2. Financial Services Authority Regulation
tanggal 1 Juli 2020 tentang Transaksi Afiliasi dan No. 42/POJK/04/2020 dated July 1, 2020, on Affiliated
Transaksi Benturan Kepentingan. Transactions and Conflict of Interest Transactions.
Nama dan Sifat Hubungan Berelasi Name and Nature of Relationships
Pihak-pihak berelasi yang melakukan transaksi dengan Related parties conducting transactions with Bank Ganesha
Bank Ganesha disajikan dalam tabel berikut: are presented in the following table:
Pihak-Pihak Berelasi Sifat dari Hubungan Jenis Transaksi
Related Parties Nature of Relationship Type of Transaction
PT Asuransi Dayin Mitra Tbk Entitas di bawah pengendalian Pemegang Saham Bank Simpanan, biaya dibayar di muka, beban asuransi,
dan beban bunga
Entity under control of the Shareholder of the Bank Deposits, prepaid expense, insurance expense, and
interest expense
PT Datindo Entrycom Entitas di bawah pengendalian Pemegang Saham Bank Simpanan dan beban bunga
Entity under control of the Shareholder of the Bank Deposits and interest expense
PT Equity Development Investment Tbk Pemegang Saham Bank Simpanan dan beban bunga
The Shareholder of the Bank Deposits and interest expense
PT Equity Finance Indonesia Entitas di bawah pengendalian Pemegang Saham Bank Kredit, simpanan, pendapatan bunga yang masih
akan diterima, pendapatan bunga, dan beban bunga
Entity under control of the Shareholder of the Bank Loans, deposits, accrued interest receivable, interest
revenue, and interest expense
PT Equity Life Indonesia Entitas di bawah pengendalian Pemegang Saham Bank Simpanan, akumulasi dana program asuransi, dan
beban bunga
Entity under control of the Shareholder of the Bank Deposits, accumulated fund insurance program, and
interest expense
PT Equity Sekuritas Indonesia Entitas di bawah pengendalian Pemegang Saham Bank Simpanan dan beban bunga
Entity under control of the Shareholder of the Bank Deposits and interest expense
PT Equity Aset Manajemen Entitas di bawah pengendalian Pemegang Saham Bank Simpanan dan beban bunga
Entity under control of the Shareholder of the Bank Deposits and interest expense
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 123
Page 126
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pihak-Pihak Berelasi Sifat dari Hubungan Jenis Transaksi
Related Parties Nature of Relationship Type of Transaction
PT Lumbung Sari Entitas di bawah pengendalian Pemegang Saham Bank Simpanan dan beban bunga
Entity under control of the Shareholder of the Bank Deposits and interest expense
PT Medicom Prima Entitas di bawah pengendalian Pemegang Saham Bank Simpanan dan beban bunga
Entity under control of the Shareholder of the Bank Deposits and interest expense
PT Indonesia Prima Property Entitas yang memiliki personil manajemen kunci yang Kredit, simpanan, pendapatan bunga yang masih
sama dengan Bank akan diterima, pendapatan bunga, dan beban bunga
Entity which has the same key management personnel Loans, deposits, accrued interest receivable, interest
with the Bank revenue, and interest expense
PT Ventura Investasi Prima Entitas di bawah pengendalian Pemegang Saham Bank Kredit, simpanan, pendapatan bunga yang masih
akan diterima, pendapatan bunga, dan beban bunga
Entity under control of the Shareholder of the Bank Loans, deposits, accrued interest receivable, interest
revenue, and interest expense
PT Ventura Investasi Utama Entitas di bawah pengendalian Pemegang Saham Bank Kredit, simpanan, pendapatan bunga yang masih
akan diterima, pendapatan bunga, dan beban bunga
Entity under control of the Shareholder of the Bank Loans, deposits, accrued interest receivable, interest
revenue, and interest expense
Dewan Komisaris, Direksi, Kepala Manajemen Bank Kredit, simpanan, pendapatan bunga yang masih
Divisi, dan Kepala Bagian di Bawah akan diterima, pendapatan bunga, dan beban bunga
Direksi Langsung
Board of Commissioners, Board The Bank’s Management Loans, deposits, accrued interest receivable, interest
of Directors, Division Heads, and revenue, and interest expense
Department Head Directly Under Board
of Directors
Pernyataan Direksi, Dewan Komisaris, Statement of the Board of Directors, Board of
dan Komite Audit Commissioners, and Audit Committee
Bank Ganesha melaksanakan transaksi dengan pihak Bank Ganesha makes transactions with related parties by
berelasi dengan memperhatikan prinsip keadilan dan adhering to the principle of fairness and applying terms
menerapkan syarat serta ketentuan yang setara dengan and conditions equivalent to those for transactions with
transaksi kepada pihak independen. Kegiatan ini mencakup independent parties. These activities include investments
investasi pada transaksi yang wajar (arm’s length principle) in arm’s-length principle and compliance with know your
serta kepatuhan terhadap kebijakan kenali nasabah (know customer (KYC) policy.
your customer/KYC).
Uraian lebih lanjut mengenai transaksi dengan pihak Further details regarding related party transactions are
berelasi disajikan dalam Catatan atas Laporan Keuangan presented in Notes to the Financial Statements No. 29 on
No. 29 pada halaman 103. page 103.
Informasi Material yang Terjadi Setelah Material Information that Occurs After
Tanggal Laporan Akuntan the Accountant’s Reporting Date
Pada tanggal 1 Maret 2026, telah terjadi perubahan posisi On March 1, 2026, there was a change in the position of
jabatan Sekretaris Perusahaan Perseroan dari Febrina Corporate Secretary from Febrina Kenya Savitri to Robert
Kenya Savitri kepada Robert Halim, sebagai bagian dari Halim, as part of the organizational refreshment.
penyegaran organisasi.
Perubahan Peraturan Perundang-Undangan Amendments to Laws and Regulations that
yang Berpengaruh terhadap Bank Affect the Bank
Sepanjang tahun 2025, tidak terdapat perubahan peraturan Throughout 2025, there were no amendments to laws
perundang-undangan yang berpengaruh signifikan terhadap and regulations that significantly affected the Bank’s
kinerja Bank. performance.
PT Bank Ganesha Tbk
124 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 127
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Perubahan Kebijakan Akuntansi yang Amendments to Accounting Policies
Diterapkan pada Tahun Buku Terakhir Implemented in the Last Financial Year
Pada tahun 2025, Bank Ganesha mengimplementasikan In 2025, Bank Ganesha implemented the latest accounting
kebijakan akuntansi terbaru sebagai bagian dari upaya policies as an effort to ensure full compliance with
memastikan kepatuhan penuh terhadap Pernyataan the applicable Statements of Financial Accounting
Standar Akuntansi Keuangan (PSAK) yang berlaku. Standards (PSAK). This implementation includes all new
Penerapan ini mencakup seluruh standar baru maupun yang and revised standards, effective as of the current period
telah direvisi, yang mulai efektif untuk periode berjalan sejak starting January 1, 2024, thus ensuring that the Bank’s
1 Januari 2024, sehingga memastikan laporan keuangan financial statements reflect accounting practices that are
Bank mencerminkan praktik akuntansi yang akurat, accurate, transparent, and in line with current regulations.
transparan, dan selaras dengan ketentuan terkini.
Interpretasi Standar Akuntansi Keuangan/Amendemen
Pernyataan Standar Akuntansi Keuangan Dampak terhadap Laporan Keuangan
Interpretation of Financial Accounting Standards/Amendments Impact on Financial Statements
to Statements of Financial Accounting Standards
Amandemen PSAK 221: Kekurangan Ketertukaran Tidak berpengaruh signifikan
Amendment to PSAK 221: Lack of Exchangeability No significant impact
Asumsi dalam Menyusun Proyeksi Assumptions in Preparing Projections
Proyeksi usaha disusun dengan mengacu pada kondisi Business projections are prepared by referring to projected
makroekonomi yang diperkirakan akan berlangsung, macroeconomic conditions, including economic growth
termasuk tren pertumbuhan ekonomi, inflasi, dan pergerakan trend, inflation, and interest rate movement. Furthermore,
suku bunga. Selain itu, analisis terhadap dinamika industri dan analysis of industry dynamics and market behavior is
perilaku pasar turut menjadi pertimbangan untuk memastikan taken into consideration to ensure realistic and relevant
proyeksi yang realistis dan relevan. Pendekatan ini projections. This approach provides a measurable framework
memberikan kerangka acuan yang terukur bagi perencanaan for future business planning and decision-making,
dan pengambilan keputusan bisnis ke depan, sebagaiman as outlined below:
disampaikan berikut ini:
(dalam % / in %)
Proyeksi
Projection
Uraian Description
2025 2026
Asumsi Makro Macro Assumptions
Pertumbuhan Produk Domestik Bruto 5,2 5,4 Gross Domestic Product Growth
Inflasi 2,5 2,5 Inflation
Lainnya, Dirinci per Jenis Asumsi Others, Detailed by Type of Assumption
Kurs IDR/USD 16.000 16.500 IDR/USD Exchange Rate
BI 7 Days Rate 7 6,9 BI 7 Days Rate
Asumsi Mikro Micro Assumptions
Pertumbuhan Kredit 10-15 8-11 Loan Growth
Pertumbuhan Dana Pihak Ketiga 8-15 6-9 Third-Party Funds Growth
Tingkat Bunga Simpanan – Tabungan 4-5 4-5 Deposits Interest Rate – Savings Deposits
Tingkat Bunga Kredit Ritel Komersil 10-12 10-12 Commercial Retail Loan Interest Rate
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 125
Page 128
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Prospek Usaha 2026 Business Prospects in 2026
Prospek usaha industri perbankan berada dalam lanskap Banking industry’s business prospects remain challenging
global yang masih menantang. Pertumbuhan ekonomi in the global landscape. The global economic growth is
dunia diprakirakan melambat pada kisaran 3,2% di tahun projected to slow to around 3.2% in 2026, accompanied
2026, disertai divergensi kinerja antarnegara akibat dampak by performance divergences between countries due to
tarif resiprokal Amerika Serikat dan berlanjutnya tensi the impact of United States reciprocal tariffs and continued
geopolitik. Di tengah kondisi tersebut, Bank Indonesia geopolitical tensions. Amid such conditions, Bank Indonesia
memprakirakan pertumbuhan ekonomi Indonesia projects Indonesia’s economic growth to increase in
meningkat dalam kisaran 4,9%-5,7% dengan inflasi tetap the range of 4.9%-5.7%, with inflation remaining under
terkendali pada sasaran 2,5%±1%. Konsumsi rumah control at the target of 2.5%±1%. Household consumption
tangga diproyeksikan tumbuh lebih baik seiring stimulus is projected to grow further in line with the government
pemerintah, pelonggaran kebijakan moneter, perbaikan stimulus, monetary policy easing, improved consumer
ekspektasi konsumen, serta peningkatan aktivitas ekonomi expectations, and increased economic activity during
pada periode Hari Besar Keagamaan Nasional. Investasi the National Religious Holiday period. Investment is
juga diprakirakan meningkat, termasuk melalui proyek also projected to increase, including through natural
hilirisasi Sumber Daya Alam (SDA) dan belanja pemerintah resource downstreaming projects and productive-oriented
yang berorientasi produktif. government spending.
Dalam konteks tersebut, fungsi intermediasi perbankan In this context, banking intermediation function shows
menunjukkan sinyal ekspansi yang terukur. Kredit measurable signs of expansion. Bank loan grew by 9.96%
perbankan pada Januari 2026 tumbuh 9,96%, meningkat in January 2026, up from 9.69% in December 2025,
dari 9,69% pada Desember 2025, mencerminkan respons reflecting a positive response to the easing of monetary
positif terhadap pelonggaran kebijakan moneter dan and macroprudential policies and the implementation
makroprudensial serta realisasi program prioritas of the government’s priority programs. Bank Indonesia
Pemerintah. Bank Indonesia memprakirakan pertumbuhan projects the loan growth in 2026 to be in the range of
kredit sepanjang 2026 berada pada kisaran 8%-12%, 8%-12%, with a trend of improving lending, as reflected
dengan kecenderungan minat penyaluran kredit yang in the easing of lending requirements. Nevertheless,
membaik sebagaimana tercermin pada pelonggaran caution remains necessary in the consumer and MSME
syarat pemberian kredit (lending requirement). Meskipun segments, given their relatively higher credit risk profiles.
demikian, kehati-hatian tetap diperlukan pada segmen In terms of funding, Third Party Funds (DPK) growth
konsumsi dan UMKM seiring profil risiko kredit yang relatif is expected to remain positive, supporting liquidity
lebih tinggi. Dari sisi pendanaan, pertumbuhan Dana Pihak amidst global dynamics.
Ketiga (DPK) diperkirakan tetap positif, menopang likuiditas
di tengah dinamika global.
Ketahanan industri perbankan juga ditopang oleh The resilience of banking industry is also supported by
permodalan yang kuat dan kualitas aset yang terjaga, strong capitalization and maintained asset quality, with
dengan rasio kecukupan modal (Capital Adequacy Ratio/ the Capital Adequacy Ratio (CAR) above the minimum
CAR) berada di atas ketentuan minimum serta rasio kredit requirement and gross Non-Performing Loan (NPL) ratio
bermasalah (Non-Performing Loan/NPL) gross dalam within a controlled range in line with the industry’s risk
kisaran terkendali sesuai profil risiko industri. Di sisi profile. On structural side, the Financial Services Authority’s
struktural, rencana penghapusan kategori KBMI 1 oleh plan to eliminate KBMI 1 category underscores the direction
Otoritas Jasa Keuangan menegaskan arah konsolidasi of consolidation and strengthening the industry’s structure.
dan penguatan struktur industri. Kebijakan ini mendorong This policy encourages increased core capital or strategic
peningkatan modal inti atau konsolidasi strategis guna consolidation to strengthen competitiveness and digital
memperkuat daya saing dan kapasitas transformasi transformation capacity. For Bank Ganesha, this step
digital. Bagi Bank Ganesha, langkah tersebut menjadi provided momentum to strengthen capital, focus on
momentum untuk memperkuat permodalan, fokus pada measurable market segments, and improve operational
segmen pasar yang terukur, serta meningkatkan efisiensi efficiency without reducing its role in supporting MSME
operasional tanpa mengurangi peran dalam mendukung financing and financial inclusion.
pembiayaan UMKM dan inklusi keuangan.
Sumber: Source:
• Siaran Pers Bank Indonesia: BI-Rate Tetap 4,75%: Mendorong Pertumbuhan Ekonomi, • Bank Indonesia Press Release: BI-Rate Held at 4.75%: Maintaining Stability,
Mempertahankan Stabilitas; dan Strengthening Economic Growth; and
• IDX Channel: Rencana OJK Hapus KBMI 1 Dinilai Upaya Perkokoh Stabilitas Industri • IDX Channel: OJK’s Plan to Eliminate KBMI 1 Considered an Effort to Strengthen Banking
Perbankan. Industry Stability.
PT Bank Ganesha Tbk
126 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 129
PT Bank Ganesha Tbk 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 127
Page 130
PT Bank Ganesha Tbk 128 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 131
5
Aspek
Pendukung Bisnis
Supporting
Business Aspects
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 129
Page 132
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Teknologi Informasi
Information Technologies
Perkembangan pesat Teknologi informasi (TI) mendorong The rapid development of information technology (IT)
bank untuk mengadopsi layanan digital, sistem pembayaran encourages banks to adopt digital services, electronic
elektronik, serta pemantauan transaksi secara real-time payment systems, and real-time transaction monitoring
guna meningkatkan kecepatan, keamanan, dan efisiensi to improve operational speed, security, and efficiency.
operasional. Bank memanfaatkan teknologi digital untuk The Bank utilizes digital technology to deliver a more
menghadirkan pengalaman nasabah yang lebih personal personalized and responsive customer experience, while
dan responsif, sambil memastikan perlindungan data ensuring data protection and compliance with applicable
dan kepatuhan terhadap regulasi yang berlaku. Dengan regulations. With strategic IT implementation, the Bank
penerapan TI yang strategis, Bank tidak hanya mendukung not only supports daily operations but also strengthens
operasional harian, tetapi juga memperkuat daya saing, competitiveness, builds customer trust, and opens up
membangun kepercayaan nasabah, serta membuka opportunities for future financial service innovation.
peluang inovasi layanan keuangan di masa depan.
Tata Kelola TI IT Governance
Tata kelola TI di Bank Ganesha dirancang untuk memastikan IT governance at Bank Ganesha is designed to ensure
penerapan teknologi mendukung pencapaian tujuan that technology application supports the achievement
strategis Bank secara efektif, efisien, dan aman. Melalui of the Bank’s strategic objectives effectively, efficiently,
kerangka kerja yang komprehensif, tata kelola ini mencakup and securely. Through a comprehensive framework, this
pengawasan terhadap implementasi teknologi, pengelolaan governance includes supervision of technology application,
risiko TI, serta kepatuhan terhadap regulasi yang berlaku. IT risk management, and compliance with applicable
Bank juga menerapkan standar keamanan informasi yang regulations. The Bank also applies strict information security
PT Bank Ganesha Tbk
130 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 133
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
ketat, didukung prosedur yang sistematis, guna melindungi standards, supported by systematic procedures, to protect
data nasabah dan memitigasi ancaman siber. Pendekatan customer data and mitigate cyber threats. This approach
ini memungkinkan Bank menjaga keandalan operasional, enables the Bank to maintain operational reliability,
meningkatkan integritas layanan, dan memperkuat daya improve service integrity, and strengthen competitiveness
saing di tengah percepatan digitalisasi industri perbankan. amidst the accelerating digitalization of banking industry.
Divisi TI secara konsisten melakukan pemantauan dan The IT Division consistently conducts continous monitoring
evaluasi berkelanjutan terhadap implementasi tata kelola and evaluation of IT governance implementation, focusing
TI, dengan fokus pada beberapa aspek strategis berikut: on the following strategic aspects:
1. Manajemen Risiko TI dan Penguatan Keamanan Siber 1. IT Risk Management and Cybersecurity Strengthening
Bank terus memperkuat pengelolaan risiko TI melalui The Bank continously strengthens IT risk management
proses identifikasi, pengukuran, pemantauan, dan through identification, measurement, monitoring, and
pengendalian risiko yang berpotensi memengaruhi control of risks that could potentially impact banking
operasional dan layanan perbankan. Upaya tersebut operations and services. These efforts are supported
didukung dengan peningkatan pengamanan siber by enhanced cybersecurity, which includes protecting
(cybersecurity) yang mencakup perlindungan terhadap systems, networks, and customer data, as well as
sistem, jaringan, dan data nasabah, serta penerapan implementing detection, prevention, and response
mekanisme deteksi, pencegahan, dan respons terhadap mechanisms for potential information security threats.
potensi ancaman keamanan informasi. Langkah ini These steps are carried out to ensure the continuity
dilakukan untuk memastikan keberlangsungan layanan of secure, reliable IT services, and compliance with
TI yang aman, andal, dan sesuai dengan ketentuan regulatory requirements and banking industry’s best
regulator serta praktik terbaik industri perbankan. practices.
2. Pengelolaan Proyek dan Investasi TI 2. IT Project and Investment Management
Penerapan tata kelola dalam perencanaan dan Governance implementation in IT project planning and
pelaksanaan proyek TI guna memastikan seluruh application to ensure that all technology initiatives add
inisiatif teknologi memberikan nilai tambah bagi bisnis, values to the business, stay within budget, and align
berjalan sesuai anggaran, serta selaras dengan strategi with the Bank’s digital transformation strategy.
transformasi digital bank.
3. Manajemen Kelangsungan Layanan dan Tata Kelola 3. Service Continuity Management and IT Data
Data TI Governance
Bank terus memperkuat manajemen kelangsungan The Bank continously strengthens its IT service
layanan TI melalui penerapan Business Continuity continuity management through the implementation of
Plan (BCP) dan Disaster Recovery Plan (DRP) untuk Business Continuity Plan (BCP) and Disaster Recovery
memastikan layanan perbankan tetap tersedia dan Plan (DRP) to ensure banking services remain available
dapat dipulihkan dengan cepat saat terjadi gangguan and can be quickly restored in the event of disruptions
atau bencana. Langkah ini didukung dengan penguatan or disasters. This step is supported by strengthened data
tata kelola data dan arsitektur TI yang terintegrasi, governance and integrated IT architecture, resuting in
sehingga informasi dan sistem operasional bank tetap the Bank’s information and operational systems remain
andal, aman, dan konsisten. reliable, secure, and consistent.
4. Penguatan Tata Kelola TI dan Kepatuhan Regulasi 4. Strengthening IT Governance and Regulatory
Compliance
Divisi TI secara berkala melakukan tinjauan dan The IT Division regularly reviews and adjusts its
penyesuaian terhadap standar operasional prosedur IT standard operating procedures to ensure all IT
TI untuk memastikan seluruh aktivitas TI bank activities of the Bank comply with regulations and
mematuhi peraturan dan pedoman dari Otoritas Jasa guidelines from the Financial Services Authority, Bank
Keuangan, Bank Indonesia, Peraturan Anggota Dewan Indonesia, Regulations of Members of the Board of
Gubernur, Peraturan Anggota Dewan Komisioner, serta Governors, Regulations of the Members of the Board
regulasi terkait lainnya, sekaligus memperkuat tata of Commissioners, and other relevant regulations. This
kelola TI sesuai framework industri dan praktik terbaik division also strengthens IT governance in accordance
perbankan. Penyesuaian ini mencakup penguatan with industry frameworks and banking best practices.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 131
Page 134
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
pengendalian internal, mitigasi risiko TI, serta These adjustments include strengthening internal
peningkatan efektivitas dan akuntabilitas operasional, controls, mitigating IT risks, and increasing operational
sehingga layanan TI bank berjalan aman, andal, dan effectiveness and accountability, ensuring the Bank’s IT
selaras dengan prinsip GCG. services are carried out safely, reliably, and in line with
GCG principles.
5. Struktur Organisasi TI dan Dukungan Strategis 5. IT Organizational Structure and Strategic Support
Melakukan penyesuaian struktur organisasi untuk Adjusting the organizational structure to support
mendukung strategi bisnis, memperkuat inovasi digital, business strategy, strengthening digital innovation,
meningkatkan efisiensi proses, serta memperluas improving process efficiency, and increasing flexibility
fleksibilitas dalam menghadapi perubahan teknologi. in responding to technology changes.
Divisi TI IT Division
Bank membentuk Divisi TI untuk mengelola dan The Bank establishes an IT Division to manage and
mengembangkan infrastruktur TI yang mendukung develop IT infrastructure that supports the sustainability of
keberlanjutan operasional bank. Divisi ini berada di bawah the Bank’s operations. This division is under the authority of
wewenang Direktur Konsumer, Digital Bisnis & TI dan diawasi Consumer, Digital Business & IT Director and is supervised
oleh Komite Pengarah Teknologi Informasi. Fokus utama by Information Technology Steering Committee. The IT
Divisi TI adalah memastikan sistem TI beroperasi optimal, Division’s main focus is to ensure that IT system operates
aman, andal, serta mampu beradaptasi dan berkembang optimally, securely, reliably, and is able to adapt and evolve
seiring kebutuhan bisnis Bank. Divisi TI melaksanakan with the Bank’s business needs. IT Division performs its
tugasnya dengan dukungan 5 bagian unit kerja, yang duties with the assistance of 5 Departments of work units,
masing-masing memiliki peran dan tanggung jawab khusus each with specific roles and responsibilities in ensuring
dalam memastikan sistem TI Bank berjalan optimal, yaitu: the optimal operation of the Bank’s IT systems, namely:
1. Bagian IT Core Development; 1. IT Core Development Department;
2. Bagian IT Operation & Support; 2. IT Operation & Support Department;
3. Bagian IT Governance & Planning; 3. IT Governance & Planning Department;
4. Bagian Digital Apps Development; dan 4. Digital Apps Development Department; and
5. Bagian IT Security. 5. IT Security Department.
Roadmap Pengembangan TI IT Development Roadmap
Bank Ganesha menyadari bahwa transformasi digital Bank Ganesha realizes that digital transformation is
merupakan fondasi krusial untuk mendukung pertumbuhan a crucial foundation for supporting growth and operational
dan efisiensi operasional. Sejalan dengan hal tersebut, Bank efficiency. In line with such matter, the Bank has compiled
telah menyusun Roadmap Pengembangan TI untuk periode the IT Development Roadmap for the 2018-2026 period as
2018-2026 sebagai panduan strategis dalam mengelola a strategic guide for systematically managing technology
transformasi teknologi secara sistematis. Roadmap ini transformation. This roadmap is designed to align with
disusun agar selaras dengan penerapan tata kelola TI yang the implementation of IT governance oriented towards
berorientasi pada kepatuhan terhadap Peraturan Otoritas compliance with Financial Services Authority Regulations
Jasa Keuangan serta kesesuaian dengan strategi bisnis and alignment with the Bank’s business strategy, ensuring
Bank, sehingga setiap inisiatif TI memberikan nilai nyata that every IT initiative delivers tangible value to operations
bagi operasional dan layanan kepada nasabah. and customer service.
Rincian rencana pengembangan TI berdasarkan Roadmap The detailed IT development plan based on the 2018-2025
2018-2025 telah dilaksanakan dan dievaluasi secara Roadmap has been implemented and evaluated periodically.
berkala. Untuk memastikan kesinambungan transformasi To ensure the sustainability of digital transformation,
digital, periode 2026 dan seterusnya akan difokuskan the plans for period of 2026 onward will focus on strengthening
pada penguatan implementasi inovasi berbasis teknologi, the implementation of technology-based innovations,
optimalisasi infrastruktur digital, dan peningkatan optimizing digital infrastructure, and enhancing IT human
kapabilitas sumber daya manusia TI, sehingga seluruh resource capabilities, so that all initiatives continue to
inisiatif tetap mendukung pencapaian tujuan bisnis Bank support the achievement of the Bank’s business objectives
secara berkelanjutan. in a sustainable manner.
PT Bank Ganesha Tbk
132 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 135
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Internet/Mobile Meluncurkan internet/mobile banking dalam aplikasi.
Banking “BANGGA”
2018 Launched internet/mobile banking application.
Meluncurkan debit card yang tergabung dalam Gerbang Pembayaran Nasional (GPN).
ATM Debit GPN 2019 Launched a debit card incorporated in the National Payment Gateway (GPN).
Meluncurkan layanan pembayaran QRIS dalam aplikasi mobile banking “BANGGA”.
QRIS 2021 Launched QRIS payment service in the mobile banking application “BANGGA”.
Kemudahan transfer antar Bank lebih cepat dan murah, dalam aplikasi mobile banking “BANGGA”.
BI-FAST 2023 Easy transfers between banks are faster and cheaper, in mobile banking application “BANGGA”.
Pengembangan 2024 Optimalisasi antarmuka User Interface/User Experience (UI/UX) mobile banking dan internet
ke Depan - banking, pengembangan fitur, seperti integrasi layanan pembayaran digital, Digital Lending,
Future Development 2026 Wealth Management System, Quick Response Code Indonesian Standard (QRIS) Tap, Merchant
Presented Mode (MPM), automasi proses back-end untuk mempercepat layanan dan
meningkatkan efisiensi operasional, serta Supply Chain Financing.
Optimizing the User Interface/User Experience (UI/UX) for mobile and internet banking,
developing features, such as digital payment service integration, Digital Lending, Wealth
Management System, Quick Response Code Indonesian Standard (QRIS) Tap, Merchant
Presented Mode (MPM), back-end process automation to accelerate services and improve
operational efficiency, and Supply Chain Financing.
Keamanan Siber dan Ketahanan Digital Cybersecurity and Digital Resilience
Seiring akselerasi transformasi digital, Bank Ganesha As digital transformation accelerates, Bank Ganesha
terus memperkuat ketahanan dan keamanan siber untuk continues to strengthen its cybersecurity and resilience to
melindungi data, sistem, serta kepentingan nasabah. protect data, systems, and customer interests. Our approach
Pendekatan kami menggabungkan tata kelola berlapis, combines layered governance, industry best practices, and
praktik terbaik industri, dan teknologi terkini, termasuk the latest technologies, including cloud protection, Zero
proteksi cloud, Zero Trust, serta penggunaan Artificial Trust, and the use of Artificial Intelligence/Machine Learning
Intelligence/Machine Learning (AI/ML) untuk deteksi (AI/ML) for cyberthreat detection.
ancaman siber.
Bank secara berkelanjutan melakukan identifikasi, The Bank continuously identifies, monitors, and mitigates
pemantauan, dan mitigasi risiko siber, termasuk cyber risks, including attacks, data breaches, and
serangan, kebocoran data, dan gangguan operasional. operational disruptions. Strategic measures taken by
Langkah-langkah strategis yang ditempuh Bank meliputi the Bank include authority-based access management,
pengelolaan akses berbasis kewenangan, monitoring real-time monitoring, and system readiness testing.
real-time, serta pengujian kesiapan sistem.
Sumber daya manusia menjadi fokus utama, melalui Human resources become the main focus, through
edukasi dan pelatihan keamanan informasi untuk information security education and training to minimize
meminimalkan risiko human error. Bank juga menyiapkan the risk of human error. The Bank also prepares business
rencana kesinambungan usaha dan pemulihan bencana continuity and disaster recovery plan to maintain reliable
(business continuity & disaster recovery plan) guna menjaga services.
layanan tetap andal.
Ke depan, Bank berkomitmen memperkuat keamanan Going forward, the Bank is committed to continuously
siber secara berkelanjutan, seiring inovasi teknologi dan strengthening cybersecurity, in line with technology
dinamika ancaman, serta memastikan kepatuhan penuh innovation and threat dynamics, and ensuring full
terhadap regulasi, sebagai fondasi kepercayaan nasabah compliance with regulations, as the foundation for customer
dan stabilitas operasional. trust and operational stability.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 133
Page 136
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Selain itu, Bank Ganesha secara berkelanjutan melaksanakan Furthermore, Bank Ganesha continuously implemented
serangkaian kegiatan penguatan keamanan siber di a series of cybersecurity strengthening activities in 2025,
tahun 2025, termasuk melakukan 4 kali Vulnerability including conducting 4 Vulnerability Assessments (VAs) and
Assessment (VA) dan 2 kali Penetration Testing (Pentest) 2 Penetration Tests (Pentests) on critical applications (NEW
pada aplikasi kritis (mobile banking NEW BANGGA dan BANGGA mobile banking and Corebanking), resulting in
Corebanking) yang menghasilkan penurunan kerentanan a 30% reduction in high-risk vulnerabilities compared to
risiko tinggi sebesar 30% dibandingkan tahun sebelumnya. the previous year.
Bank juga secara periodik melakukan Phishing Simulation The Bank also periodically conducts Phishing Simulation and
dan berhasil menurunkan tingkat kerentanan karyawan managed to reduce the level of employee vulnerability from
dari 15% di awal tahun menjadi 5% di akhir tahun 2025. 15% at the beginning of the year to 5% at the end of 2025.
Selain itu, Bank menerapkan Security Information and Event Furthermore, the Bank implements Security Information
Management (SIEM) untuk pemantauan real-time atas and Event Management (SIEM) for real-time monitoring of
aktivitas sistem, melakukan uji coba Disaster Recovery Plan system activity, conducts periodic Disaster Recovery Plan
(DRP) secara berkala, dan melakukan edukasi serta kampanye (DRP) trials, and conducts information security education
kesadaran keamanan informasi bagi seluruh karyawan guna and awareness campaigns for all employees to strengthen
memperkuat ketahanan siber secara menyeluruh. the overall cyber resilience.
Terkait dengan mekanisme respons penanganan insiden, Regarding incident response mechanisms, the Bank has
Bank memiliki prosedur respons insiden yang terdokumentasi documented and tested incident response procedures,
dan teruji, termasuk Computer Security Incident Response including the Computer Security Incident Response Team
Team (CSIRT) yang siap 24/7 untuk memitigasi dampak (CSIRT) that is available 24/7 to mitigate the impact of any
setiap potensi ancaman siber. potential cyber threats.
Pengembangan dan Realisasi Program Kerja Development and Realization of the 2025 IT
TI Tahun 2025 Work Program
Sepanjang tahun 2025, pengembangan dan realisasi Throughout 2025, the development and realization
program kerja TI difokuskan pada transformasi digital of IT work program were focused on comprehensive
yang menyeluruh di Bank Ganesha, dengan tujuan digital transformation at Bank Ganesha, with the aim
meningkatkan efisiensi, keamanan, dan kualitas layanan. of improving efficiency, security, and service quality.
Poin-poin utama program kerja TI tahun 2025 diuraikan The main points of the 2025 IT work program were outlined
sebagai berikut: as follows:
1. Pengembangan mobile banking, seperti: 1. Mobile banking development, such as:
a. Online Onboarding; a. Online Onboarding;
b. Spending Tracker; b. Spending Tracker;
c. Pocket Account; dan c. Pocket Account; and
d. Promo Engine; d. Promo Engine;
2. Platform Application Programming Interface (API) 2. Platform Application Programming Interface (API)
Management; Management;
3. Devops dan Continuous Integration/Continuous Delivery 3. Devops and Continuous Integration/Continuous Delivery
(CI/CD) Platform; (CI/CD) Platform;
4. Evaluasi efektivitas infrastruktur, sistem, dan proses TI: 4. Evaluation of the effectiveness of IT infrastructure,
system, and process:
a. Assessment Digital Maturity Assessment for Bank a. Assessment Digital Maturity Assessment for Bank
(DMAB); (DMAB);
b. Cyber Security Assessment; b. Cyber Security Assessment;
c. IT Maturity Assessment; dan c. IT Maturity Assessment; and
5. Sertifikasi ISO 27001. 5. ISO 27001 Certification.
PT Bank Ganesha Tbk
134 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 137
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Pengembangan Kompetensi Personel TI IT Personnel Competency Development
Bank secara aktif meningkatkan kualitas dan wawasan personil The Bank actively improves the quality and insight of IT
Divisi TI melalui kegiatan pengembangan kompetensi yang Division personnel through competency development
dilaksanakan oleh pihak internal maupun eksternal. Program activities conducted by internal and external parties. This
ini mencakup pelatihan, seminar, dan workshop yang program includes training, seminars, and workshops that
berfokus pada peningkatan keahlian teknis dan manajerial. focus on improving technical and managerial skills. Details
Rincian mengenai program pengembangan kompetensi Divisi of the IT Division’s competency development program
TI sepanjang tahun 2025 diuraikan sebagai berikut: throughout 2025 were outlined as follows:
Materi Penyelenggara Waktu Tempat
Material Organizer Time Place
Refreshment Sertifikasi Manajemen Risiko Ikatan Bankir Indonesia – 16 Januari 2025 Online
Banking Competency Center
Refreshment of Risk Management Certification Indonesian Bankers Association – January 16, 2025
Banking Competency Center
Webinar “How to Achieve a Peak Performance in 2025” OJK Institute 17 Januari 2025 Online
January 17, 2025
Webinar “Transformasi Digital: Tren Inovasi Teknologi di Sektor OJK Institute 23 Januari 2025 Online
Keuangan”
Webinar “Digital Transformation: Trends of Technology Innovation in January 23, 2025
Financial Sector”
Pembekalan Resertifikasi Manajemen Risiko – Jenjang 4 Ikatan Bankir Indonesia – 11-12 Februari 2025 Online
Banking Competency Center
Briefing of Risk Management Recertification – Level 4 Indonesian Bankers Association – February 11-12, 2025
Banking Competency Center
Uji Parsial Aplikasi Sistem Bank Indonesia Real-Time Gross Settlement Bank Indonesia 20 Februari 2025 Jakarta
(BI-RTGS), Bank Indonesia-Scripless Securities Settlement System
(BI-SSSS), Sistem Bank Indonesia-Electronic Trading Platform (BI-ETP),
dan Sistem Kliring Nasional Bank Indonesia (SKNBI)
Partial Testing of Bank Indonesia Real-Time Gross Settlement System February 20, 2025
(BI-RTGS), Bank Indonesia-Scripless Securities Settlement System
(BI-SSSS), Bank Indonesia-Electronic Trading Platform (BI-ETP), and
Bank Indonesia National Clearing System (SKNBI)
Training Mastering Information Technology Infrastructure Library Version Andalan Teknologi Inova 21-22 Februari 2025 Jakarta
4 (ITIL V4) Fundamental February 21-22, 2025
Sosialisasi Tematik Laporan Bank Umum Terintegrasi (LBUT) Bank Indonesia 26-27 Februari 2025 Jakarta
Thematic Dissemination on Integrated Commercial Bank Reports (LBUT) February 26-27, 2025
Sosialisasi Penyusunan Record of Processing Activities/Data Protection Hope Training & Consulting 16 April 2025 Jakarta
Impact Assessment (ROPA/DPIA) dalam Rangka Implementasi
Undang-Undang Pelindungan Data Pribadi
Dissemination on the Preparation of Record of Processing Activities/Data April 16, 2025
Protection Impact Assessment (ROPA/DPIA) for the Implementation of
Personal Data Protection Law
Seminar Cyber Shield Summit 2025 PT Password Solusi Sistem 23 April 2025 Jakarta
April 23, 2025
ASWIFTINDO Member Gathering (AMG) 2025 Asosiasi Swift Indonesia 23 Mei 2025 Yogyakarta
Indonesian Swift Association May 23, 2025
Training Data Visualization with Power BI Binus Center 12-16 Juni 2025 Jakarta
June 12-16, 2025
Training Pengenalan Pengguna Jasa dan Identifikasi Tipologi Terkini Andara Sarana 14 Juni 2025 Jakarta
Anti-Pencucian Uang dan Pencegahan Pendanaan Terorisme dan
Pencegahan Pendanaan Proliferasi Senjata Pemusnah Massal (APU-PPT
& PPPSPM)
Training on User Introduction and Identification of the Latest Typologies June 14, 2025
for Anti-Money Laundering, Counter-Terrorist Financing, and
Counter-Proliferation of Weapons of Mass Destruction (AML-CTF & CPF)
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 135
Page 138
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Materi Penyelenggara Waktu Tempat
Material Organizer Time Place
Training Microsoft Excel Basic to Intermediate LearnByte 18 Juni 2025 Jakarta
June 18, 2025
Pelatihan Pembekalan Surveilans Visit ISO 27001:2022 Tahun Kedua Hope Training & Consulting 7-8 Agustus 2025 Jakarta
Briefing Training for the Second Year of ISO 27001:2022 Surveillance Visit August 7-8, 2025
Training Awareness Undang-Undang Pelindungan Data Pribadi Hope Training & Consulting 12 Juli 2025 Jakarta
Training Awareness of Personal Data Protection Law July 12, 2025
Seminar Kejahatan Siber di Era Digital Synergy Partner Prima 16 Juli 2025 Jakarta
Seminar on Cybercrime in the Digital Era July 16, 2025
Microsoft Excel Intermediate to Advance LearnByte 22 Juli 2025 Jakarta
July 22, 2025
Training SWIFT MX Message Sarana Pactindo 26 Juli 2025 Jakarta
July 26, 2025
Workshop Record of Processing Activities/Data Protection Impact Hope Training & Consulting 23 Agustus 2025 Jakarta
Assessment (ROPA/DPIA) – Day 1 August 23, 2025
Pelatihan Operasional Sistem Kliring Nasional Bank Indonesia (SKNBI), Bank Indonesia 16-17 September 2025 Jakarta
Bank Indonesia Fast Payment (BI-FAST), dan Pengelolaan Daftar Hitam
Nasional (DHN)
Training on Operations of the Bank Indonesia National Clearing System September 16-17, 2025
(SKNBI), Bank Indonesia Fast Payment (BI-FAST), and National Blacklist
Management (DHN)
Seminar “Kejahatan Siber: Ancaman dan Solusi Keamanan Siber” BCA Learning Service 18 September 2025 Jakarta
Seminar on “Cybercrime: Cybersecurity Threats and Solutions” September 18, 2025
Training dan Sertifikasi Computing Technology Industry Association Inixindo 29 September-3 Oktober Jakarta
(CompTIA) Security+ 2025
Training and Certification on Computing Technology Industry September 29-October 3,
Association (CompTIA) Security+ 2025
Sosialisasi Penggunaan FOREST PT Sinergi Informatika 23 Oktober 2025 Jakarta
Dissemination on the Use of FOREST Semen Indonesia October 23, 2025
Training SWIFT ISO 20022, SWIFT Standard, MX Pacs 008 & Pacs 009 PT Trengginas Daya Insani 25 Oktober 2025 Jakarta
October 25, 2025
Seminar “When Security Becomes the Greatest Risk in Financial Industry” Infobank Institute 20 November 2025 Jakarta
Seminar on “When Security Becomes the Greatest Risk in Financial November 20, 2025
Industry”
Workshop Pelaporan Single Customer View (SCV) Lembaga Penjamin Lembaga Penjamin Simpanan 28 November 2025 Bandung
Simpanan (LPS) Bank Umum 2025
Workshop on Single Customer View (SCV) Reporting of Indonesia Indonesia Deposit Insurance November 28, 2025
Deposit Insurance Corporation (LPS) for Commercial Banks in 2025 Corporation
Training Python for Beginners Hactiv8 6-7 Desember 2025 Jakarta
December 6-7, 2025
Transfer Knowledge iDecision Bursa Efek Indonesia 16 Desember 2025 Jakarta
Indonesia Stock Exchange December 16, 2025
Transfer Knowledge Mobile Loan Originating System (LOS) Bursa Efek Indonesia 17 Desember 2025 Jakarta
Indonesia Stock Exchange December 17, 2025
PT Bank Ganesha Tbk
136 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 139
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Rencana Pengembangan TI Tahun 2026 IT Development Plan for 2026
Bank Ganesha terus berkomitmen untuk mendorong Bank Ganesha remains committed to driving digital
transformasi digital sebagai bagian dari strategi bisnis transformation as part of its long-term business strategy.
jangka panjang. Untuk mendukung pencapaian tersebut, To support these achievements, the Bank has formulated
Bank telah merumuskan rencana pengembangan TI tahun the 2026 IT development plan that emphasizes innovation
2026 yang menitikberatkan pada penerapan inovasi, implementation, service digitalization, and comprehensive
digitalisasi layanan, dan optimalisasi sistem TI secara IT system optimization while continuing to prioritize
menyeluruh dengan tetap mengutamakan aspek keamanan the aspects of security and compliance. The main focus of
dan kepatuhan. Fokus utama rencana pengembangan TI the 2026 IT development plan includes:
tahun 2026 mencakup:
1. Peningkatan user experience & personalization melalui 1. Improving user experience and personalization through
UI/UX improvement, penguatan dan pengembangan UI/UX improvement, strengthening and developing
fitur mobile banking NEW BANGGA, seperti Digital Wealth NEW BANGGA mobile banking features, such as Digital
Management, QRIS Tap, CPM, dan QRIS Cross Border Wealth Management, QRIS Tap, CPM, and QRIS Cross
mengikuti ketentuan Bank Indonesia dan melalui uji Border, in accordance with Bank Indonesia regulations
keamanan ketat; and through rigorous security testing;
2. Improvement internet banking bisnis versi 2 untuk 2. Improving business internet banking version 2 to
mendukung efisiensi operasional nasabah korporasi; support operational efficiency for corporate customers;
3. Melakukan automasi proses back-end untuk mempercepat 3. Automating back-end processed to accelerate services
layanan dan meningkatkan efisiensi operasional; and improve operational efficiency;
4. Direct integration with payment gateway untuk 4. Implementing direct integration with payment gateway
mempercepat proses pembayaran dan settlement, to accelerate payment and settlement processes,
meningkatkan kemudahan dan fleksibilitas transaksi increase the ease and flexibility of digital transactions,
digital, termasuk e-commerce, pembayaran online, dan including e-commerce, online payments, and automated
sistem invoice otomatis, dan mendukung ekosistem invoicing system, and support an integrated digital
digital yang terintegrasi; ecosystem;
5. Pengembangan saluran komunikasi pemasaran untuk 5. Developing marketing communication channels to
meningkatkan engagement dan interaksi dengan increase customer engagement and interaction and
nasabah dan menyediakan informasi dan promosi yang provide personalized and relevant information and
personal dan relevan dengan nasabah; promotions;
6. Meningkatkan ketahanan sistem dan infrastruktur TI 6. Improving the resilience of IT systems and infrastructure
untuk menjamin kontinuitas layanan dan performance to ensure service continuity and performance of
layanan produk bank; serta the Bank’s products; and
7. Melindungi data nasabah dan informasi sensitif melalui 7. Protecting customer data and sensitive information
penerapan teknologi dengan penerapan enkripsi secara through technology application, including end-to-end
end to end, Data Loss Prevention (DLP), dan tokenisasi encryption, Data Loss Prevention (DLP), and customer
data nasabah. data tokenization.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 137
Page 140
PT Bank Ganesha Tbk 138 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 141
6
Tata Kelola
Perusahaan
Good Corporate
Governance
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 139
Page 142
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Komitmen Penerapan GCG
Commitment to GCG Implementation
Sebagai lembaga jasa keuangan yang berkomitmen pada As a financial services institution committed to
praktik bisnis yang bertanggung jawab dan beretika, responsible and ethical business practices, Bank Ganesha
Bank Ganesha secara konsisten memperkuat penerapan consistently strengthens good corporate governance (GCG)
tata kelola perusahaan yang baik (good corporate implementation at every line of the organization. This
governance/GCG) di setiap lini organisasi. Komitmen ini commitment is realized through strengthening governance
diwujudkan melalui penguatan struktur dan mekanisme structures and mechanisms, increasing transparency,
tata kelola, peningkatan transparansi, serta penerapan and implementing accountability principles in every
prinsip akuntabilitas dalam setiap proses pengambilan decision-making process. These efforts are carried out not
keputusan. Upaya ini dilakukan tidak hanya untuk mencapai only to achieve sustainable performance but also to create
kinerja yang berkelanjutan, tetapi juga menciptakan nilai long-term values for customers, shareholders, employees,
jangka panjang bagi nasabah, Pemegang Saham, karyawan, and other stakeholders.
dan pemangku kepentingan lainnya.
Prinsip GCG
GCG Principles
Penerapan prinsip GCG di Bank Ganesha dilaksanakan The implementation of GCG principles at Bank Ganesha is
secara konsisten dengan berpedoman pada 4 pilar utama, carried out consistently, guided by 4 main pillars: ethical
yaitu perilaku beretika, akuntabilitas, transparansi, dan conduct, accountability, transparency, and sustainability.
keberlanjutan. Keempat pilar tersebut merujuk pada These four pillars refer to the updated core values of
pembaruan nilai dasar governansi dalam Pedoman Umum governance in the General Guidelines for Indonesian
Governansi Korporat Indonesia (PUGKI) yang diterbitkan Corporate Governance (PUGKI) issued by the National
Komite Nasional Kebijakan Governansi. Committee for Governance Policy.
Pilar GCG Uraian
GCG Principles Description
Bank senantiasa mengedepankan kejujuran, memperlakukan semua pihak dengan hormat, memenuhi komitmen, membangun serta
menjaga nilai-nilai moral dan kepercayaan secara konsisten dalam menjalankan usahanya. Bank juga memperhatikan kepentingan
Pemegang Saham dan pemangku kepentingan lainnya berdasarkan asas kewajaran dan kesetaraan dan dikelola secara independen,
Perilaku Beretika sehingga masing-masing organ Perseroan tidak saling mendominasi dan tidak dapat diintervensi oleh pihak lain.
Ethical Conduct The Bank always prioritizes honesty, treats all parties with respect, fulfills its commitments, as well as consistently builds and maintains
moral values and trust in running its business. The Bank also pays attention to the interests of Shareholders and other stakeholders
based on the principle of fairness and equality, and each organ of the Company is managed independently so that it does not dominate
the other and cannot be intervened by other parties.
Bank senantiasa mempertanggungjawabkan kinerjanya secara transparan dan wajar. Untuk itu, Bank harus dikelola secara benar,
terukur dan sesuai dengan kepentingan perusahaan dengan tetap memperhitungkan kepentingan Pemegang Saham dan pemangku
Akuntabilitas kepentingan guna mencapai kinerja yang berkelanjutan.
Accountability The Bank is constantly accountable for its performance in a transparent and fair manner. Therefore, the Bank must be managed
properly, measurably, and in accordance with the company’s interests while still considering the interests of Shareholders and
stakeholders to achieve sustainable performance.
Dalam upaya menjaga objektivitas dalam menjalankan bisnis, Bank menyediakan informasi yang material dan relevan dengan
cara yang mudah diakses dan dipahami oleh pemangku kepentingan. Bank mengambil inisiatif untuk mengungkapkan tidak hanya
masalah yang disyaratkan oleh peraturan perundang-undangan, tetapi juga hal yang penting untuk pengambilan keputusan oleh
Transparansi Pemegang Saham, kreditur, dan pemangku kepentingan lainnya.
Transparency
In an effort to maintain objectivity in conducting business, the Bank provides relevant material information that is easily accessible
and understood by the stakeholders. The Bank takes the initiative to disclose not only issues required by laws and regulations, but also
important matters for decision making by Shareholders, creditors, and other stakeholders.
PT Bank Ganesha Tbk
140 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 143
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Pilar GCG Uraian
GCG Principles Description
Bank mematuhi peraturan perundang-undangan serta berkomitmen melaksanakan tanggung jawab terhadap masyarakat dan
lingkungan agar berkontribusi pada pembangunan berkelanjutan melalui kerja sama dengan semua pemangku kepentingan
terkait untuk meningkatkan kehidupan mereka dengan cara yang selaras dengan kepentingan bisnis dan agenda pembangunan
Keberlanjutan berkelanjutan.
Sustainability
The Bank complies with the laws and regulations and is committed to carrying out its responsibilities towards community and
environment in order to contribute to sustainable development by working with all relevant stakeholders to improve their lives aligned
with the business interests and the sustainable development agenda.
Dasar Penerapan GCG
Basis of GCG Implementation
Penerapan GCG di Bank Ganesha berlandaskan pada GCG at Bank Ganesha is implemented based on applicable
ketentuan dan regulasi yang berlaku, sebagaimana provisions and regulations, as stipulated by the government
ditetapkan oleh pemerintah serta otoritas terkait, antara lain: and relevant authorities, including:
Undang-Undang 1. Undang-Undang Republik Indonesia No. 10 Tahun 1998 1. Law of the Republic of Indonesia No. 10 of 1998 on
Republik Indonesia tentang Perubahan atas Undang-Undang No. 7 Tahun 1992 Amendments to Law No. 7 of 1992 on Banking;
Laws of tentang Perbankan;
the Republic of 2. Undang-Undang Republik Indonesia No. 40 Tahun 2007 2. Law of the Republic of Indonesia No. 40 of 2007 on Limited
Indonesia tentang Perseroan Terbatas; Liability Companies;
3. Undang-Undang Republik Indonesia No. 8 Tahun 1995 3. Law of the Republic of Indonesia No. 8 of 1995 on Capital
tentang Pasar Modal; Market;
4. Undang-Undang Republik Indonesia No. 27 Tahun 2022 4. Law of the Republic of Indonesia No. 27 of 2022 on Protection
tentang Perlindungan Data Pribadi; dan of Personal Data; and
5. Undang-Undang Republik Indonesia No. 4 Tahun 2023 tentang 5. Law of the Republic of Indonesia No. 4 of 2023 on Development
Pengembangan dan Penguatan Sektor Keuangan (P2SK). and Strengthening of the Financial Sector (P2SK).
Surat Edaran 1. Surat Edaran Otoritas Jasa Keuangan No. 32/SEOJK.04/2015 1. Financial Services Authority Circular No. 32/SEOJK.04/2015
Otoritas Jasa tentang Pedoman Tata Kelola Perusahaan Terbuka; dan on Governance Guidelines for Public Companies; and
Keuangan 2. Surat Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2025 2. Financial Services Authority Circular No. 14/SEOJK.03/2025
Financial Services tentang Penerapan Tata Kelola Bagi Bank Umum. on Governance Implementation for Commercial Banks.
Authority Circular
Peraturan Otoritas 1. Peraturan Otoritas Jasa Keuangan No. 21/POJK.04/2015 1. Financial Services Authority Regulation No. 21/POJK.04/2015
Jasa Keuangan tentang Penerapan Pedoman Tata Kelola Perusahaan Terbuka; on Implementation of Public Company Governance Guidelines;
Financial Services 2. Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014 2. Financial Services Authority Regulation No. 33/POJK.04/2014
Authority tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan on Board of Directors and Board of Commissioners of Issuers
Regulations Publik; or Public Companies;
3. Peraturan Otoritas Jasa Keuangan No. 34/POJK.04/2014 3. Financial Services Authority Regulation No. 34/POJK.04/2014
tentang Komite Nominasi dan Remunerasi Emiten atau on Nomination and Remuneration Committee of Issuers or
Perusahaan Publik; Public Companies;
4. Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014 4. Financial Services Authority Regulation No. 35/POJK.04/2014
tentang Sekretaris Perusahaan Emiten atau Perusahaan Publik; on Corporate Secretary of Issuers or Public Companies;
5. Peraturan Otoritas Jasa Keuangan No. 31/POJK.04/2015 5. Financial Services Authority Regulation No. 31/POJK.04/2015
tentang Keterbukaan atas Informasi atau Fakta Material oleh on Disclosure of Information or Material Facts by Issuers or
Emiten atau Perusahaan Publik; Public Companies;
6. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 6. Financial Services Authority Regulation No. 55/POJK.04/2015
tentang Pembentukan dan Pedoman Pelaksanaan Kerja on Establishment and Guidelines for Implementation of Audit
Komite Audit; Committee Work;
7. Peraturan Otoritas Jasa Keuangan No. 56/POJK.04/2015 7. Financial Services Authority Regulation No. 56/POJK.04/2015
tentang Pembentukan dan Pedoman Penyusunan Piagam on Establishment and Guidelines for Preparation of Internal
Unit Audit Internal; Audit Unit Charter;
8. Peraturan Otoritas Jasa Keuangan No. 27/POJK.03/2016 8. Financial Services Authority Regulation No. 27/POJK.03/2016
tentang Penilaian Kemampuan dan Kepatutan bagi Pihak on Fit and Proper Test for Main Parties of Financial Services
Utama Lembaga Jasa Keuangan; Institutions;
9. Peraturan Otoritas Jasa Keuangan No. 11/POJK.04/2017 9. Financial Services Authority Regulation No. 11/POJK.04/2017
tentang Laporan Kepemilikan atau Setiap Perubahan on Reports of Ownership or Any Changes in Ownership of
Kepemilikan Saham Perusahaan Terbuka; Public Company Shares;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 141
Page 144
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Peraturan Otoritas 10. Peraturan Otoritas Jasa Keuangan Republik Indonesia 10. Financial Services Authority Regulation of the Republic of
Jasa Keuangan No. 9 Tahun 2023 tentang Penggunaan Jasa Akuntan Publik Indonesia No. 9 of 2023 on the Use of Services of Public
Financial Services dan Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan; Accountant and Public Accounting Firm in Financial Service
Authority Activities;
Regulations 11. Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 11. Financial Services Authority Regulation No. 15/POJK.04/2020
tentang Rencana dan Penyelenggaraan Rapat Umum on Planning and Organizing General Meeting of Shareholders
Pemegang Saham Perusahaan Terbuka; of Public Companies;
12. Peraturan Otoritas Jasa Keuangan No. 16/POJK.04/2020 12. Financial Services Authority Regulation No. 16/POJK.04/2020
tentang Pelaksanaan Rapat Umum Pemegang Saham on Implementation of Electronic General Meeting of
Perusahaan Terbuka secara Elektronik; Shareholders of Public Companies;
13. Peraturan Otoritas Jasa Keuangan No. 8/POJK.04/2015 13. Financial Services Authority Regulation No. 8/POJK.04/2015
tentang Situs Web Emiten atau Perusahaan Publik; on Websites of Issuer or Public Company;
14. Peraturan Otoritas Jasa Keuangan No. 4/POJK.03/2016 14. Financial Services Authority Regulation No. 4/POJK.03/2016
tentang Penilaian Tingkat Kesehatan Bank Umum; on Assessment of Soundness Level of Commercial Banks;
15. Peraturan Otoritas Jasa Keuangan No. 46/POJK.03/2017 15. Financial Services Authority Regulation No. 46/POJK.03/2017 on
tentang Pelaksanaan Fungsi Kepatuhan Bank Umum; Implementation of Compliance Function for Commercial Banks;
16. Peraturan Otoritas Jasa Keuangan No. 1/POJK.03/2019 16. Financial Services Authority Regulation No. 1/POJK.03/2019 on
tentang Penerapan Fungsi Audit Intern pada Bank Umum; Implementation of Internal Audit Function in Commercial Banks;
17. Peraturan Otoritas Jasa Keuangan No. 18 Tahun 2025 tentang 17. Financial Services Authority Regulation No. 18 of 2025 on
Transparansi dan Publikasi Laporan Bank; Transparency and Publication of Bank Reports;
18. Peraturan Otoritas Jasa Keuangan No. 12/POJK.03/2021 18. Financial Services Authority Regulation No. 12/POJK.03/2021
tentang Bank Umum; dan on Commercial Banks; and
19. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 tentang 19. Financial Services Authority Regulation No. 17 of 2023 on
Penerapan Tata Kelola bagi Bank Umum. Implementation of Governance for Commercial Banks.
Ketentuan lainnya 1. Anggaran Dasar Perseroan; 1. Company’s Articles of Association;
Other provisions 2. Pedoman Tata Kelola berdasarkan Keputusan Direksi 2. Governance Guidelines based on Board of Directors’ Decision
No. MNJ/026-GCG tanggal 10 Januari 2024; dan No. MNJ/026-GCG dated January 10, 2024; and
3. Pedoman Umum Governansi Korporat Indonesia 3. General Guidelines for Indonesian Corporate Governance
(PUGKI) 2021. (PUGKI) 2021.
Kerangka Penerapan GCG
GCG Implementation Framework
Dalam rangka memperkuat penerapan prinsip-prinsip To strengthen the implementation of GCG principles,
GCG, Bank Ganesha telah mengembangkan kerangka Bank Ganesha has developed a structured, systematic, and
kerja GCG yang disusun secara terstruktur, sistematis, comprehensive GCG framework. This framework includes
dan komprehensif. Kerangka kerja tersebut mencakup 3 main integrated components that support effective and
3 komponen utama yang saling terintegrasi dan mendukung sustainable governance:
terciptanya tata kelola yang efektif dan berkelanjutan, yaitu:
Governance Structure Governance Process Governance Outcome
Struktur tata kelola yang terdiri Proses dan mekanisme kerja dari Hasil dari penerapan tata kelola
dari organ utama dan organ organ tata kelola. dengan tujuan akhir mencapai
pendukung. corporate citizenship.
Governance structure consisting of Process and work mechanism of Results from the implementation of
main organs and supporting organs. governance organs. governance with the ultimate goal
of achieving corporate citizenship.
PT Bank Ganesha Tbk
142 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 145
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Governance Structure
Governance Structure
Struktur GCG di Bank Ganesha terbentuk melalui 3 organ Bank Ganesha’s GCG structure is formed through 3 main
utama, yaitu Rapat Umum Pemegang Saham (RUPS), organs, namely General Meeting of Shareholders (GMS),
Dewan Komisaris, dan Direksi. Setiap organ memiliki peran Board of Commissioners, and Board of Directors. Each
penting dalam memastikan efektivitas penerapan GCG organ plays a critical role in ensuring the effectiveness of
melalui pelaksanaan fungsi dan tanggung jawabnya secara GCG implementation through synergistic execution of its
sinergis. Gambaran struktur GCG Bank Ganesha disajikan functions and responsibilities. The overview of GCG structure
dalam bagan berikut: at Bank Ganesha is presented in the following chart:
Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Audit Komite Asset dan Sekretaris Perusahaan
Audit Committee Liabilities Management Corporate Secretary
Asset and Liabilities
Management Committee
Komite Pemantau Risiko Satuan Kerja Audit Intern
Risk Monitoring Committee Internal Audit Division
Komite Kebijakan Kredit
Credit Policy Committee
Komite Remunerasi dan Satuan Kerja Manajemen
Nominasi Risiko
Remuneration and Komite Kredit Risk Management Division
Nomination Committee Credit Committee
Satuan Kerja Kepatuhan
Komite Pengarah Compliance Division
Teknologi Informasi
Information Technology
Steering Committee Unit Kerja Lainnya
Other Division
Komite Manajemen Risiko
Risk Management Committee
Komite Restrukturisasi
Restructuring Committee
Komite Pengadaan
Barang dan Jasa
Goods and Services
Procurement Committee
Komite Personalia
Human Resources Committee
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 143
Page 146
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Governance Process Governance Process
Bank Ganesha menegaskan komitmennya untuk menjalankan Bank Ganesha emphasizes its commitment to consistently
prinsip GCG secara konsisten, sejalan dengan regulasi implementing GCG principles, in line with applicable
yang berlaku dan praktik terbaik di industri perbankan. regulations and best practices in banking industry. GCG is
Penerapan GCG dilakukan melalui kebijakan dan pedoman implemented through structured policies and guidelines,
yang terstruktur, termasuk pedoman kerja masing-masing including work guidelines for each organ, Code of Conduct
organ, Kode Etik sebagai landasan perilaku profesional, as the basis for professional conduct, comprehensive
sistem manajemen risiko yang komprehensif, serta Piagam risk management system, and Audit Charter, ensuring an
Audit yang memastikan pengawasan internal berjalan efektif. effective internal supervision. Furthermore, the Bank’s
Selain itu, laporan keuangan Bank diaudit secara independen financial statements are independently audited by public
oleh akuntan publik, guna memastikan transparansi, akurasi, accountant to ensure performance transparency, accuracy,
dan akuntabilitas kinerja sepanjang tahun buku. and accountability throughout the financial year.
Governance Outcome Governance Outcome
Melalui penerapan prinsip-prinsip GCG secara konsisten Through consistent and comprehensive application of GCG
dan menyeluruh, Bank berhasil memperkuat kepercayaan principles, the Bank succeeds in strengthening stakeholder
pemangku kepentingan, sekaligus mendorong peningkatan trust while driving improvements in operational and
kinerja operasional dan keuangan. Pencapaian tersebut financial performance. Such achievement is reflected in
tercermin dari hasil penilaian tingkat kesehatan Bank yang the assessment results of the Bank’s soundness level that
berada pada kategori “Peringkat Komposit 2 atau Sehat” falls under the category of “Composite Rating 2 or Sound”
serta profil risiko dengan predikat “Peringkat 2” yang and the risk profile with predicate “Rank 2”, indicating
menunjukkan efektivitas sistem manajemen risiko serta an effective risk management system and strong and
tata kelola yang kuat dan berkelanjutan. sustainable governance.
Peningkatan Kualitas Penerapan GCG secara Berkelanjutan
Continuous Quality Improvements of GCG Implementation
Penilaian GCG secara Berkelanjutan Continuous GCG Assessment
Prosedur dan Kriteria Penilaian Assessment Procedures and Criteria
Bank secara berkala melaksanakan penilaian melalui The Bank periodically conducts assessment through self-
mekanisme penilaian mandiri (self-assessment) untuk assessment mechanism to ensure GCG principles are
memastikan prinsip-prinsip GCG diterapkan secara optimal. applied optimally. This assessment refers to Financial
Penilaian tersebut mengacu pada Peraturan Otoritas Jasa Services Authority Regulation No. 17 of 2023 and Financial
Keuangan No. 17 Tahun 2023 dan Surat Edaran Otoritas Services Authority Circular No. 14/SEOJK.03/2025 on
Jasa Keuangan No. 14/SEOJK.03/2025 tentang Penerapan Governance Implementation for Commercial Banks. GCG
Tata Kelola Bagi Bank Umum. Self-assessment GCG yang self-assessment carried out by Bank Ganesha includes
dilaksanakan Bank Ganesha meliputi 16 aspek penilaian 16 assessment aspects determined by regulator, including:
yang telah ditentukan oleh regulator, antara lain:
1. Pelaksanaan tugas, tanggung jawab, dan wewenang 1. Implementation of duties, responsibilities, and authority
Direksi; of the Board of Directors;
2. pelaksanaan tugas, tanggung jawab, dan wewenang 2. Implementation of duties, responsibilities, and authority
Dewan Komisaris; of the Board of Commissioners;
3. Kelengkapan dan pelaksanaan tugas komite; 3. Completeness and implementation of committee’s duties;
4. Penanganan benturan kepentingan; 4. Handling of conflicts of interest;
5. Penerapan Fungsi Kepatuhan; 5. Implementation of Compliance Function;
6. Penerapan Fungsi Audit Intern; 6. Implementation of Internal Audit Function;
7. Penerapan Fungsi Audit Ekstern; 7. Implementation of External Audit Function;
PT Bank Ganesha Tbk
144 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 147
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
8. Penerapan manajemen risiko termasuk sistem 8. Implementation of risk management including internal
pengendalian intern; control system;
9. Pemberian remunerasi; 9. Provision of remuneration;
10. Penyediaan dana kepada pihak terkait dan penyediaan 10. Provision of funds to related parties and provision of
dana besar; large exposure;
11. Integritas pelaporan dan sistem teknologi informasi; 11. Integrity of reporting and information technology system;
12. Rencana strategis Bank; 12. The Bank’s strategic plan;
13. Aspek Pemegang Saham; 13. Shareholders aspects;
14. Penerapan strategi anti-fraud, termasuk anti penyuapan; 14. Implementation of anti-fraud strategies, including anti-
bribery;
15. Penerapan keuangan berkelanjutan, termasuk 15. Implementation of sustainable finance, including
penerapan tanggung jawab sosial dan lingkungan; dan implementation of social and environmental
responsibility; and
16. Penerapan tata kelola dalam Kelompok Usaha Bank. 16. Implementation of governance within the Bank’s
Business Group.
Pihak yang Melakukan Penilaian Assessor
Penilaian mandiri atas penerapan GCG di Bank Ganesha Self-assessment of GCG implementation at Bank Ganesha
dilakukan oleh Satuan Kerja Kepatuhan, yang bekerja is conducted by Compliance Division, which works in an
secara terintegrasi dengan Dewan Komisaris, Direksi, integrated manner with the Board of Commissioners, Board
Pejabat Eksekutif, serta seluruh divisi dan unit kerja terkait, of Directors, Executive Officers, and all related divisions and
untuk memastikan penerapan tata kelola berjalan secara units to ensure a consistent, effective, and comprehensive
konsisten, efektif, dan menyeluruh. governance implementation.
Hasil Penilaian Assessment Result
Berdasarkan evaluasi menyeluruh terhadap 16 faktor Based on the comprehensive evaluation of 16 GCG
penilaian penerapan GCG, pada tahun 2025 Bank Ganesha implementation assessment factors, in 2025, Bank Ganesha
meraih Peringkat 2 dengan kategori “Baik”. achieved Rating 2 with category “Good”.
Indikator Peringkat Definisi Peringkat
Indicator Rating Rating Definition
Individual 2 Secara keseluruhan, Manajemen Bank telah menerapkan GCG dengan baik, sebagaimana tercermin
dari pemenuhan yang memadai dari prinsip-prinsip GCG dan penerapannya, baik governance
structure, governance process, maupun governance outcome. Meskipun terdapat kelemahan, namun
kelemahan tersebut lebih bersifat administratif, kurang signifikan, dan dapat diselesaikan melalui
tindakan normal oleh Manajemen Bank.
Overall, the Bank Management has implemented GCG properly, as reflected in the adequate
fulfillment of GCG principles and their implementation, in terms of governance structure, governance
process, and governance outcomes. Although there are weaknesses, these weaknesses are more
administrative in nature, less significant, and can be resolved through routine measures taken by
the Bank Management.
Analisis kesesuaian pelaksanaan penilaian sendiri GCG Bank The suitability of implementing Bank Ganesha’s GCG
Ganesha secara individu dengan 3 aspek, yaitu governance self-assessment is analyzed individually with 3 aspects,
structure, governance process, dan governance outcome namely governance structure, governance process, and
diuraikan sebagai berikut: governance outcome, described as follows:
Governance Structure
Nilai
2
Score
Analisis 1. Komposisi, kriteria, persyaratan kompetensi, dan independensi Dewan Komisaris dan Direksi telah sesuai dengan ketentuan
yang berlaku serta telah memiliki pedoman dan tata tertib kerja;
2. Dewan Komisaris dan Direksi telah lulus penilaian kemampuan dan kepatutan dari Otoritas Jasa Keuangan;
Analysis 1. The composition, criteria, competency requirements, and independence of the Board of Commissioners and Board of Directors
are in accordance with the applicable regulations and are set out in guidelines and work procedures;
2. The Board of Commissioners and Board of Directors have passed fit and proper test from the Financial Services Authority;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 145
Page 148
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Governance Structure
Analisis 3. Dewan Komisaris dan Direksi memiliki integritas, kompetensi, dan reputasi keuangan yang memadai;
4. Bank telah memiliki struktur organisasi yang memadai untuk mendukung penerapan manajemen risiko dan pengendalian
internal yang baik dengan telah dibentuknya Satuan Kerja Audit Intern (SKAI), Satuan Kerja Manajemen Risiko, Satuan Kerja
Kepatuhan, dan Komite Manajemen Risiko;
5. Penunjukan akuntan publik telah sesuai dengan ketentuan dan dilengkapi dengan perjanjian kerja;
6. Bank telah memiliki kebijakan dan prosedur remunerasi, benturan kepentingan, penerapan manajemen risiko, penyediaan
dana kepada pihak terkait, penyediaan dana besar, pengendalian internal dalam proses pelaporan keuangan dan penerapan
strategi anti-fraud;
7. Bank telah disusun dalam bentuk rencana korporasi (corporate plan) dan rencana bisnis (business plan) sesuai dengan Visi
dan Misi Bank; dan
8. Pemegang Saham Bank berkomitmen mendukung sepenuhnya pelaksanaan kegiatan usaha Bank yang sehat dan menjaga
keberlangsungan usaha Bank, serta bertanggung jawab dalam rangka penanganan dan penyelesaian permasalahan Bank.
Analysis 3. The Board of Commissioners and Board of Directors have adequate integrity, competency, and financial reputation;
4. The Bank has an adequate organizational structure to support the implementation of good risk management and internal
control with the establishment of Internal Audit Division (SKAI), Risk Management Division, Compliance Division, and Risk
Management Committee;
5. The appointment of public accountant is in accordance with the regulations and is accompanied by work agreement;
6. The Bank has policies and procedures for remuneration, conflicts of interest, risk management implementation, provision of
funds to related parties, provision of large exposures, internal control in financial reporting process, and implementation of
anti-fraud strategies;
7. The Bank is prepared in a corporate plan and business plan in accordance with the Bank’s Vision and Mission; and
8. The Bank’s Shareholders are committed to fully supporting the Bank’s sound business operations and maintaining its business
continuity, and are responsible for handling and resolving the Bank’s problems.
Governance Process
Nilai
2
Score
Analisis 1. Direksi mengelola Bank sesuai kewenangan dan tanggung jawabnya sebagaimana diatur dalam Anggaran Dasar dan
peraturan perundang-undangan, serta telah melaksanakan prinsip-prinsip GCG dalam setiap kegiatan usaha Bank;
2. Pelaksanaan tugas dan tanggung jawab Dewan Komisaris telah dilakukan sesuai dengan ketentuan, antara lain melakukan
pengawasan terhadap pelaksanaan tugas Direksi, baik secara berkala maupun sewaktu-waktu dalam pembahasan rapat,
serta melakukan evaluasi pelaksanaan kebijakan strategis Bank;
3. Tugas dan tanggung jawab komite telah dilaksanakan sesuai ketentuan, antara lain melakukan evaluasi dan memberikan
rekomendasi kepada Dewan Komisaris;
4. Pengurus Bank, komite, dan satuan kerja yang ada telah melakukan diskusi/rapat dengan mengambil keputusan
berdasarkan musyawarah untuk mencapai mufakat, dan hasil rapat telah diadministrasikan dalam suatu risalah rapat dan
didokumentasikan dengan baik;
5. Seluruh kebijakan, pedoman, sistem, dan prosedur telah dikomunikasikan ke seluruh jenjang organisasi melalui sosialisasi
ataupun surat edaran. Pedoman/kebijakan tersebut diakses pada portal Bank oleh seluruh karyawan;
6. Kebijakan dan prosedur terkait kepatuhan Bank dan manajemen risiko telah berjalan dengan baik, Direktur yang membawahi
Fungsi Kepatuhan telah melaksanakan fungsinya dengan baik dengan dibantu oleh Satuan Kerja Kepatuhan serta Satuan
Kerja Manajemen Risiko;
7. Fungsi pengawasan yang dilakukan oleh SKAI berjalan dengan efektif, SKAI telah bertindak independen dan objektif. Cakupan
pemeriksaan yang dilakukan telah sesuai dengan Rencana Kerja Pemeriksaan dan Pedoman Pemeriksaan yang telah
ditetapkan;
Analysis 1. The Board of Directors manages the Bank in accordance with the authority and responsibilities as stipulated in the Articles of
Association and laws and regulations, and has implemented GCG principles in all of the Bank’s business activities;
2. The Board of Commissioners’ duties and responsibilities are performed in accordance with regulations, including supervising
the implementation of the Board of Directors’ duties, both periodically and intermittently during meetings, and evaluating the
implementation of the Bank’s strategic policies;
3. The committees’ duties and responsibilities are performed in accordance with the regulations, including evaluating and
providing recommendations to the Board of Commissioners;
4. The existing Bank Management, committees, and divisions have held discussions/meetings by making decisions based on
deliberation to reach consensus, and the meeting results have been administered in minutes of meeting and are properly
documented;
5. All policies, guidelines, systems, and procedures are communicated to all levels of the organization through dissemination
and circulars. These guidelines/policies are accessible via the Bank’s portal by all employees;
6. Policies and procedures related to Bank compliance and risk management have been running properly, the Director in charge
of Compliance Function has carried out its functions properly and is assisted by the Compliance Division and Risk Management
Division;
7. The supervisory function performed by SKAI is effective; SKAI acts independently and objectively. The audit scope is in
accordance with the predetermined Audit Work Plan and Audit Guidelines;
PT Bank Ganesha Tbk
146 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 149
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Governance Process
Analisis 8. Pelaksanaan audit oleh kantor akuntan publik telah memenuhi standar profesional akuntan publik disertai perjanjian kerja
sesuai ruang lingkup audit yang ditetapkan;
9. Bank telah mentransparansikan kondisi keuangan dan non-keuangan, informasi produk, tata cara pengaduan nasabah, dan
penyelesaian sengketa kepada nasabah sesuai dengan ketentuan; dan
10. Bank telah menyusun rencana bisnis sesuai dengan kemampuan permodalan serta memperhatikan prinsip kehati-hatian
dan ketentuan yang berlaku. Dalam pelaksanaan rencana bisnis bank, Dewan Komisaris telah melakukan evaluasi yang
disampaikan kepada Otoritas Jasa Keuangan setiap semester.
Analysis 8. The audit conducted by public accounting firm has fulfilled the professional standards for public accountants, with work
agreements in accordance with the predetermined scope of audit;
9. The Bank has provided transparency on its financial and non-financial conditions, product information, procedures for
customer complaints, and dispute resolution to customers in accordance with regulations; and
10. The Bank has prepared a business plan in accordance with capital capabilities and by considering prudential principles and
applicable regulations. In implementing the Bank’s business plan, the Board of Commissioners has conducted evaluations
which are submitted to the Financial Services Authority every semester.
Governance Outcome
Nilai
2
Score
Analisis 1. Direksi telah mempertanggungjawabkan pelaksanaan tugasnya kepada Pemegang Saham dan telah mendapatkan
persetujuan melalui Rapat Umum Pemegang Saham (RUPS);
2. Hasil rapat Dewan Komisaris dan Direksi telah dituangkan dalam risalah rapat dan hasil pembahasan rapat telah dituangkan
dalam notulen yang didokumentasikan oleh bagian Corporate Secretary;
3. Komite telah memberikan rekomendasi kepada Dewan Komisaris, risalah rapat komite telah dibuat dan diadministrasikan;
4. Pelaksanaan Fungsi Kepatuhan telah dilaksanakan dengan baik, laporan-laporan terkait telah disusun dan dilaporkan tepat
waktu kepada Otoritas serta menurunkan pelanggaran terhadap ketentuan. Bank juga telah menerapkan manajemen risiko
secara efektif, yang disesuaikan dengan tujuan, kebijakan usaha, ukuran dan kompleksitas usaha, serta kemampuan Bank;
5. SKAI sebagai salah satu bagian dari proses pengendalian intern, telah menjalankan tugas dan tanggung jawabnya dengan
baik dan objektif sesuai dengan prinsip-prinsip Standar Pelaksanaan Fungsi Audit Intern Bank (SPFAIB), terdapat beberapa
temuan yang bersifat minor dan dapat segera diselesaikan. Secara umum seluruh temuan yang ada, telah ditindaklanjuti oleh
auditee;
6. Hasil audit dan management letter telah menggambarkan permasalahan bank dan disampaikan kepada Otoritas Jasa
Keuangan secara tepat waktu;
7. Pelaksanaaan transparansi kondisi keuangan dan non-keuangan, informasi mengenai produk dan penggunaan data
konsumen dan/atau nasabah, penyediaan informasi pada situs web Bank, serta pelaporan telah disampaikan sesuai dengan
ketentuan; dan
8. Kinerja Bank relatif baik dan semakin membaik (sebagian besar pencapainnya diatas rata-rata industri dan peer
group/KBMI 1), serta tidak terdapat pelanggaran yang signifikan atas ketentuan dari regulator. Bank juga telah memenuhi
berbagai ketentuan terkait kepatuhan bank terhadap regulator, serta tidak terdapat benturan kepentingan dan fraud.
Analysis 1. The Board of Directors is accountable for its duties’ implementation to the Shareholders and has obtained approval through
the General Meeting of Shareholders (GMS);
2. The meeting results of the Board of Commissioners and Board of Directors have been included in minutes of meeting and
the results of the meeting discussions have been included in minutes documented by the Corporate Secretary;
3. The Committee has provided recommendations to the Board of Commissioners, and minutes of committee meetings are
prepared and administered;
4. The Compliance Function has been implemented properly, with relevant reports prepared and submitted to the Authority
in a timely manner, reducing violations of regulations. The Bank has also implemented effective risk management, which is
adjusted to the objectives, business policies, business size and complexity, as well as the Bank’s capabilities;
5. SKAI, as part of the internal control process, has performed its duties and responsibilities properly and objectively in
accordance with the principles of the Bank Internal Audit Function Implementation Standards (SPFAIB). Several minor findings
are identified and promptly resolved. In general, all existing findings have been followed up by the auditee;
6. The audit results and management letter have outlined the Bank’s issues and have been submitted to the Financial Services
Authority in a timely manner;
7. The transparency of financial and non-financial conditions, information on products and the use of consumer and/or customer
data, provision of information on the Bank’s website, and reporting have been submitted in accordance with regulations; and
8. The Bank’s performance is relatively good and improving (most achievements are above the industry and peer group
averages/KBMI 1), and there are no significant violations of regulatory requirements. The Bank has also complied with various
provisions related to bank compliance with regulators, and there are no conflicts of interest or fraud.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 147
Page 150
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Rencana Tindak (Action Plan) Penilaian GCG Action Plan on GCG Assessment
Sebagai tindak lanjut atas hasil self-assessment GCG, Bank As a follow-up to the GCG self-assessment results, the Bank
secara proaktif menetapkan rencana tindak (action plan) proactively sets action plans that include corrective action
yang mencakup tindakan korektif (corrective action) atas for any weaknesses identified. Such plans are prepared in
kelemahan yang masih ditemukan. Rencana tersebut a measurable manner and has a clear time frame to ensure
disusun secara terukur dan memiliki target waktu yang jelas any weaknesses are immediately corrected and the quality
guna memastikan setiap kelemahan dapat segera diperbaiki of the Bank’s GCG implementation is continuously improved.
serta kualitas penerapan GCG Bank terus ditingkatkan Based on the results of GCG self-assessment in 2025,
secara berkelanjutan. Berdasarkan hasil self-assessment weaknesses were identified. However, these weaknesses
GCG tahun 2025, terdapat kelemahan yang teridentifikasi. were primarily administrative in nature, less significant,
Namun demikian, kelemahan tersebut lebih bersifat and could be resolved through routine measures taken by
administratif, kurang signifikan, dan dapat diselesaikan the Bank Management.
melalui tindakan normal oleh Manajemen Bank.
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 Bank, yang berfungsi sebagai forum organ within the Bank’s structure, serving as a forum for
bagi Pemegang Saham untuk memperoleh informasi terkait Shareholders to obtain information regarding the Bank’s
pengelolaan Bank oleh Direksi di bawah pengawasan Dewan management by the Board of Directors under the supervision
Komisaris. Pelaksanaan RUPS di Bank Ganesha mengacu of the Board of Commissioners. GMS implementation at Bank
pada Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 Ganesha refers to Financial Services Authority Regulation
tentang Rencana dan Penyelenggaraa Rapat Umum No. 15/POJK.04/2020 on Planning and Organizing General
Pemegang Saham Perusahaan Terbuka dan Peraturan Otoritas Meeting of Shareholders of Public Companies and Financial
Jasa Keuangan No. 16/POJK.04/2020 tentang Pelaksanaan Services Authority Regulation No. 16/POJK.04/2020
Rapat Umum Pemegang Saham Perusahaan Terbuka Secara on Implementation of Electronic General Meeting of
Elektronik. Dalam pelaksanaannya, RUPS terdiri dari 2 jenis, Shareholders of Public Companies. In practice, there are
yaitu RUPS Tahunan dan RUPS Luar Biasa. RUPS Tahunan 2 types of GMS, namely Annual GMS and Extraordinary GMS.
diselenggarakan setiap tahun maksimal 6 bulan setelah Annual GMS is held every year no later than 6 months after
berakhirnya tahun buku terakhir, sedangkan RUPS Luar Biasa the end of the last financial year, while Extraordinary GMS
dapat diselenggarakan sewaktu-waktu jika dipandang perlu. can be held at any time if deemed necessary.
Kebijakan Perlakuan yang Adil Terhadap Policy on Fair Treatment of Shareholders
Pemegang Saham
Bank menetapkan kebijakan dan prosedur untuk memastikan The Bank establishes policies and procedures to ensure fair
perlakuan adil terhadap seluruh Pemegang Saham serta treatment for all Shareholders and to protect Shareholders’
melindungi hak-hak Pemegang Saham. Hak-hak ini mencakup rights. These rights include access to the Bank’s material
akses terhadap informasi material Bank secara berkala dan information periodically and in a timely manner, voting
tepat waktu, hak suara dalam RUPS, penyelesaian jika terjadi rights in GMS, settlements of disagreement regarding
ketidaksepakatan terhadap aksi korporasi, serta penerimaan corporate action, and receipt of dividends in accordance
dividen sesuai kebijakan dan keputusan RUPS. Bank juga with GMS policies and decisions. The Bank is also committed
berkomitmen untuk memfasilitasi partisipasi Pemegang to facilitating the participation of Shareholders and
Saham dan pemangku kepentingan melalui pengelolaan stakeholders through transparent and effective communication
komunikasi yang transparan dan efektif. management.
PT Bank Ganesha Tbk
148 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 151
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kebijakan perlakukan yang adil terhadap Pemegang Saham The policy on fair treatment of Shareholders also includes
juga mencakup langkah-langkah untuk mencegah terjadinya measures to prevent insider trading, including by employees
insider trading, baik oleh pegawai maupun anggota Dewan and members of the Board of Commissioners and Board of
Komisaris dan Direksi. Transaksi, termasuk dengan pihak Directors. Transactions, including with related parties, are
berelasi, senantiasa bebas dari benturan kepentingan demi always free from conflicts of interest in order to protect
melindungi kepentingan Bank dan para Pemegang Saham. the interests of the Bank and its Shareholders. Furthermore,
Selain itu, Bank menyediakan saluran informasi yang setara, the Bank provides equal, easily accessible, and timely
mudah diakses, dan tepat waktu, seperti melalui situs web information channels, such as through the official website.
resmi. Informasi ini mencakup undangan rapat, hasil RUPS, This information includes meeting invitations, GMS results,
serta pemungutan suara, guna memastikan transparansi and voting, to ensure transparency and active involvement
dan keterlibatan aktif seluruh Pemegang Saham. of all Shareholders.
Peran Pemegang Saham dalam Menjaga Shareholders’ Role in Maintaining Soundness
Kesehatan dan Keberlangsungan Usaha Bank and Sustainability of Bank Businesses
Sesuai dengan ketentuan Peraturan Otoritas Jasa Keuangan Pursuant to the Financial Services Authority Regulation
mengenai penerapan tata kelola bank umum, Pemegang on good corporate governance implementation in
Saham berperan dalam mendukung penerapan GCG serta commercial banks, Shareholders play a role in supporting
menjaga keberlanjutan usaha Bank melalui pelaksanaan hak GCG implementation and maintaining the Bank’s business
dan kewajibannya secara bertanggung jawab. Pelaksanaan sustainability through responsible exercise of their rights
peran tersebut dilakukan dengan tetap memperhatikan and obligations. This role is carried out while adhering to
prinsip kehati-hatian, kepatuhan terhadap peraturan prudent principles, compliance with laws and regulations,
perundang-undangan, serta ketentuan Anggaran Dasar Bank. and provisions of the Bank’s Articles of Association.
Pemegang Saham menjalankan kewenangannya melalui Shareholders exercise their authority through
RUPS sebagai organ Bank yang memiliki wewenang yang the GMS as the Bank’s organ with authority not granted
tidak diberikan kepada Dewan Komisaris maupun Direksi. to the Board of Commissioners or Board of Directors.
Melalui RUPS, Pemegang Saham menetapkan keputusan Through the GMS, Shareholders adopt strategic resolutions
strategis sesuai dengan kewenangannya, termasuk within their authority, including Annual Report ratification,
pengesahan Laporan Tahunan, penetapan penggunaan determination of appropriation of income, as well
laba, serta pengangkatan dan pemberhentian anggota as appointment and dismissal of members of the Board of
Dewan Komisaris dan Direksi, dengan memperhatikan Commissioners and Board of Directors, with due regard to
integritas, kompetensi, dan rekam jejak yang sesuai their integrity, competency, and track record in accordance
dengan ketentuan regulator. with regulatory requirements.
Dalam kerangka tata kelola, Pemegang Saham memberikan Within the governance framework, Shareholders provide
dukungan terhadap pelaksanaan fungsi pengawasan oleh support for the implementation of the supervisory function
Dewan Komisaris dan fungsi pengurusan oleh Direksi, tanpa by the Board of Commissioners and management function
melakukan campur tangan terhadap kegiatan operasional by the Board of Directors, without interfering in the Bank’s
Bank. Pemisahan peran dan kewenangan antar organ Bank operational activities. This separation of roles and
tersebut dilaksanakan untuk memastikan independensi, authorities between the Bank’s organs is implemented to
akuntabilitas, serta efektivitas pengelolaan Bank sesuai ensure the independence, accountability, and effectiveness
dengan ketentuan Peraturan Otoritas Jasa Keuangan of the Bank’s management in accordance with the Financial
tentang Tata Kelola Bank Umum. Services Authority Regulation on Good Corporate Governance
in Commercial Banks.
Pemegang Saham juga mendukung kecukupan permodalan Shareholders also support the Bank’s capital adequacy
Bank sesuai dengan profil risiko dan ketentuan permodalan in accordance with risk profile and applicable capital
yang berlaku, sebagai bagian dari upaya menjaga requirements, as an effort to maintain the Bank’s resilience
ketahanan Bank dalam menghadapi risiko dan dinamika in facing the risks and dynamics of business environment.
lingkungan usaha. Dukungan terhadap penguatan struktur The support for strengthening capital structure
permodalan tersebut merupakan salah satu wujud demonstrates Shareholders’ commitment to maintaining
komitmen Pemegang Saham dalam menjaga kelangsungan the Bank’s business continuity.
usaha Bank secara berkelanjutan.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 149
Page 152
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pelaksanaan RUPS Tahun 2025 GMS Implementation in 2025
Pada tahun 2025, Bank Ganesha telah menyelenggarakan In 2025, Bank Ganesha held 1 Annual GMS and did not hold
1 kali RUPS Tahunan dan tidak menyelenggarakan any Extraordinary GMS. Information related to Annual GMS
RUPS Luar Biasa. Informasi terkait penyelenggaraan RUPS implementation is disclosed as follows:
Tahunan diungkapkan sebagai berikut:
RUPS Tahunan 20 Juni 2025
Annual GMS June 20, 2025
Jadwal Pelaksanaan • Pemberitahuan rencana RUPS Tahunan kepada Otoritas Jasa Keuangan : 5 Mei 2025
• Pengumuman RUPS Tahunan : 13 Mei 2025
• Pemanggilan RUPS Tahunan : 28 Mei 2025
• Pengumuman ringkasan risalah RUPS Tahunan : 24 Juni 2025
Implementation Schedule • Notification of Annual GMS plans to the Financial Services Authority : May 5, 2025
• Annual GMS Announcement : May 13, 2025
• Annual GMS Notice : May 28, 2025
• Announcement of summary of Annual GMS minutes : June 24, 2025
Tanggal dan Tempat Jumat, 20 Juni 2025 pukul 10.20 - 11.38 WIB
Pelaksanaan Friday, June 20, 2025, at 10.20 - 11.38 WIB
Sakura Room - Grand Tropic Suites Hotel
Time and Venue Jl. Letjen S. Parman Kav. 3
Jakarta Barat
Kuorum Kehadiran RUPS dihadiri dan diwakili sebanyak 19.586.871.895 saham dengan hak suara yang sah 81,71% dari jumlah seluruh
saham yang telah dikeluarkan oleh Perseroan.
Attendance Quorum The GMS was attended and represented by 19,586,871,895 shares with legal voting rights of 81.71% of the total shares
issued by the Company.
Kehadiran Dewan Komisaris Dewan Komisaris Direksi
dan Direksi Presiden Komisaris : Marcello Theodore Taufik Presiden Direktur : Lenny Sugihat
Wakil Presiden Komisaris : Lisawati Direktur : Setiawan Kumala
Komisaris Independen : Sudarto Direktur : Arif Wicaksono
Komisaris Independen : Trisna Chandra Direktur : Suroso
Direktur : Ibrahim
Attendance of the Board of Board of Commissioners Board of Directors
Commissioners and Board of President Commissioner : Marcello Theodore Taufik President Director : Lenny Sugihat
Directors Vice President Commissioner : Lisawati Director : Setiawan Kumala
Independent Commissioner : Sudarto Director : Arif Wicaksono
Independent Commissioner : Trisna Chandra Director : Suroso
Director : Ibrahim
Pimpinan RUPS Marcello Theodore Taufik selaku Presiden Komisaris.
Chairman of the GMS Marcello Theodore Taufik as President Commissioner.
Penunjukkan Pihak Hasil pengambilan keputusan dihitung oleh PT Datindo Entrycom selaku Biro Administrasi Efek yang ditunjuk oleh
Independen dalam RUPS Perseroan dan selanjutnya divalidasi oleh Notaris Hannywati Gunawan, SH.
Appointment of The results of adopting resolutions are calculated by PT Datindo Entrycom as the Share Registrar Bureau appointed by
Independent Party the Company and then validated by Notary Hannywati Gunawan, SH.
at the GMS
Mekanisme Pengambilan Keputusan rapat dilakukan secara terbuka dan dilaksanakan dengan cara musyawarah untuk mufakat. Apabila
Keputusan RUPS musyawarah untuk mufakat tidak tercapai, pengambilan keputusan dilakukan dengan cara pemungutan suara.
Mechanism in Adopting GMS Meeting resolutions are adopted openly and through deliberation to reach consensus. If deliberation to reach consensus
Resolutions is not reached, resolution is adopted by voting.
Mata Acara RUPS Tahunan 20 Juni 2025
Agenda - Item of the Annual GMS June 20, 2025
1. Persetujuan atas Laporan Tahunan termasuk pengesahan Laporan Keuangan Tahunan dan Laporan Tugas
Pengawasan Dewan Komisaris Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2024.
Mata Acara 1 2. Penetapan penggunaan laba bersih Perseroan tahun buku 2024.
Agenda - Item 1 1. To approve the Annual Report, including to ratify the Annual Financial Statements and the Board of Commissioners’
Supervisory Report for the financial year ending December 31, 2024.
2. To appropriate the use of the Company’s net profit for the 2024 financial year.
PT Bank Ganesha Tbk
150 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 153
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Penunjukan Akuntan Publik lndependen untuk mengaudit Laporan Keuangan Tahunan Perseroan tahun buku 2025.
Mata Acara 2
To appoint an Independent Public Accountant to audit the Company’s Annual Financial Statements for the 2025
Agenda - Item 2
financial year.
Penetapan besarnya gaji dan tunjangan lainnya bagi para anggota Direksi Perseroan serta penetapan honorarium dan
Mata Acara 3 tunjangan lainnya bagi para anggota Dewan Komisaris Perseroan.
Agenda - Item 3 To determine the amount of salary and other benefits for members of the Board of Directors and to determine
the honorarium and other benefits for members of the Board of Commissioners.
Mata Acara 4 Persetujuan atas Rencana Aksi Pemulihan (Recovery Plan) Perseroan.
Agenda - Item 4 To approve the Company’s Recovery Plan.
Mata Acara 5 Pengubahan susunan para anggota Direksi dan Dewan Komisaris Perseroan
Agenda - Item 5 To make changes to the composition of the Board of Directors and Board of Commissioners of the Company.
Mata Acara 6 Pengubahan Anggaran Dasar Perseroan.
Agenda - Item 6 To amend the Company’s Articles of Association.
Hasil Keputusan RUPS Tahunan 20 Juni 2025
Annual GMS Resolutions June 20, 2025
Mata Acara 1
Agenda - Item 1
Jumlah Pemegang Saham Terdapat 2 Pemegang Saham yang mengajukan pertanyaan.
yang Bertanya
Total Shareholders who There were 2 Shareholders who asked questions.
Ask Questions
Hasil Pengambilan Suara Setujut / Agree Abstain Tidak Setuju / Disagree
Voting Results 19.584.360.395 saham / shares - 2.511.500 saham / shares
Keputusan 1. Menyetujui Laporan Tahunan Perseroan untuk tahun buku 2024.
2. Mengesahkan Laporan Keuangan Tahunan Perseroan untuk tahun buku 2024, yang telah diaudit oleh Kantor Akuntan Publik
Purwantono, Sungkoro & Surja, di mana Christophorus Alvin Kossim, sebagai rekan telah ditunjuk sebagai Akuntan Publik
Independen Perseroan, sebagaimana ternyata dalam Laporannya No. 00518/2.1032/AU.1/07/1681-3/1/III/2025 tanggal
27 Maret 2025, dengan pendapat wajar, dalam semua hal yang material.
3. Menyetujui Laporan Direksi dan mengesahkan Laporan Tugas Pengawasan Dewan Komisaris Perseroan untuk tahun buku
2024, sebagaimana termaktub dalam Laporan Tahunan Perseroan.
4. Dengan disetujuinya Laporan Tahunan dan disahkannya Laporan Keuangan Tahunan Perseroan untuk tahun buku
2024, maka sesuai dengan ketentuan Pasal 17 ayat 3 Anggaran Dasar Perseroan, diberikan pembebasan tanggungjawab
sepenuhnya kepada para anggota Direksi Perseroan atas tindakan pengurusan dan kepada para anggota Dewan Komisaris
Perseroan atas tindakan pengawasan, yang telah dijalankan selama tahun buku 2024, sejauh tindakan-tindakan tersebut
tercermin dalam Laporan Tahunan dan Laporan Keuangan Tahunan Perseroan dalam tahun buku 2024, kecuali atas
perbuatan penipuan, penggelapan dan tindak pidana lainnya.
5. Menetapkan penggunaan laba bersih Perseroan tahun buku 2024 sebagai berikut:
a. Sebesar Rp1.000.000.000,- disimpan sebagai dana cadangan wajib/umum Perseroan, untuk memenuhi ketentuan
Pasal 25 ayat 1 Anggaran Dasar Perseroan; dan
b. Sisanya disimpan dalam laba ditahan untuk memperkuat permodalan Perseroan, sehingga karenanya untuk tahun
buku 2024 tidak ada dividen yang dibagikan kepada para Pemegang Saham Perseroan.
Resolutions 1. Approved the Company’s Annual Report for the 2024 financial year.
2. Ratified the Company’s Annual Financial Statements for the 2024 financial year, which have been audited by Public Accounting
Firm Purwantono, Sungkoro & Surja, in which Christophorus Alvin Kossim, is a partner appointed as the Company’s
Independent Public Accountant, as evident in its Report No. 00518/2.1032/AU.1/07/1681-3/1/III/2025 dated March 27, 2025,
rendering unqualified opinion in all material respects.
3. Approved the Board of Directors’ Report and ratified the Board of Commissioners’ Supervisory Report for the 2024 financial
year, as set out in the Company’s Annual Report.
4. With the approval of the Annual Report and ratification of the Company’s Annual Financial Statements for the 2024 financial
year, in accordance with the provisions of Article 17 paragraph 3 of the Company’s Articles of Association, full release and
discharge are granted to members of the Board of Directors for their management actions and to members of the Board of
Commissioners for their supervisory actions carried out throughout the 2024 financial year, provided that these actions are
reflected in the Company’s Annual Report and Annual Financial Statements for the 2024 financial year, except for acts of
fraud, embezzlement, and other criminal acts.
5. Appropriated the use of the Company’s net profit for the 2024 financial year as follows:
a. A total of Rp1,000,000,000 is reserved as the Company’s mandatory/general reserve fund, to meet the provisions of
Article 25 paragraph 1 of the Company’s Articles of Association; and
b. The remaining is reserved as retained earnings to strengthen the Company’s capital, resulting in no dividends of
the 2024 financial year distributed to the Company’s Shareholders.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 151
Page 154
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Mata Acara 2
Agenda - Item 2
Jumlah Pemegang Saham Tidak terdapat Pemegang Saham yang mengajukan pertanyaan dan atau memberikan pendapat.
yang Bertanya
Total Shareholders who There are no Shareholders who asked questions or provided opinions.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 19.584.360.395 saham / shares - 2.511.500 saham / shares
Keputusan Memberikan wewenang kepada Dewan Komisaris Perseroan untuk:
1. Berdasarkan pertimbangan Komite Audit Perseroan, menunjuk akuntan publik independen yang akan mengaudit Laporan
Posisi Keuangan, Laporan Laba Rugi dan Penghasilan Komprehensif Lain serta bagian lainnya dari Laporan Keuangan
Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2025; dan
Resolutions Authorized the Company’s Board of Commissioners to conduct the following actions:
1. Based on the Company’s Audit Committee considerations, appointing an independent public accountant who will audit
the Statements of Financial Position, Statements of Profit or Loss and Other Comprehensive Income, and other parts of
the Company’s Financial Statements for the financial year ended December 31, 2025; and
Keputusan 2. Menetapkan besarnya honorarium bagi akuntan publik independen serta persyaratan lainnya berkenaan dengan
penunjukan tersebut.
Resolutions 2. Determining the honorarium amount for the independent public accountant and other requirements regarding
the appointment.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
Mata Acara 3
Agenda - Item 3
Jumlah Pemegang Saham Tidak terdapat Pemegang Saham yang mengajukan pertanyaan dan atau memberikan pendapat.
yang Bertanya
Total Shareholders who There are no Shareholders who asked questions or provided opinions.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 19.584.360.395 saham / shares - 2.511.500 saham / shares
Keputusan Menyetujui untuk:
1. Melimpahkan wewenang kepada Dewan Komisaris Perseroan untuk menentukan besarnya gaji dan tunjangan lainnya bagi
para anggota Direksi Perseroan;
2. Memberikan wewenang kepada rapat Dewan Komisaris Perseroan untuk menetapkan honorarium dan tunjangan lainnya
bagi para anggota Dewan Komisaris Perseroan; dan
3. Melimpahkan wewenang kepada rapat Dewan Komisaris Perseroan untuk menentukan pembagian gaji, honorarium dan
tunjangan lainnya diantara masing-masing anggota Direksi dan Dewan Komisaris Perseroan.
Resolutions Agreed to:
1. Delegate authority to the Board of Commissioners to determine the amount of salary and other benefits for members of
the Board of Directors;
2. Grant authority to the Board of Commissioners’ meeting to determine the honorarium and other benefits for members of
the Board of Commissioners; and
3. Delegate authority to the Board of Commissioners’ meeting to determine the distribution of salary, honorarium, and other
benefits among each member of the Board of Directors and Board of Commissioners.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
Mata Acara 4
Agenda - Item 4
Jumlah Pemegang Saham Tidak terdapat Pemegang Saham yang mengajukan pertanyaan dan atau memberikan pendapat.
yang Bertanya
Total Shareholders who There are no Shareholders who asked questions or provided opinions.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 19.584.360.395 saham / shares - 2.511.500 saham / shares
Keputusan 1. Menyetujui Rencana Aksi Pemulihan Perseroan yang telah dicatat dalam administrasi pengawasan Otoritas Jasa Keuangan
sesuai dengan Surat Otoritas Jasa Keuangan No. S-41/PB.32/2025 tanggal 24 Februari 2025.
2. Memberi persetujuan kepada Dewan Komisaris dan Direksi Perseroan untuk melakukan tindakan yang diperlukan
sehubungan dengan pelaksanaan Rencana Aksi Pemulihan Perseroan sesuai dengan kewenangannya.
PT Bank Ganesha Tbk
152 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 155
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Mata Acara 4
Agenda - Item 4
Resolutions 1. Approved the Company’s Recovery Plan, which has been recorded in the Financial Services Authority’s supervisory
administration in accordance with Financial Services Authority Letter No. S-41/PB.32/2025 dated February 24, 2025.
2. Granted approval to the Board of Commissioners and Board of Directors of the Company to take necessary actions related
to the implementation of the Company’s Recovery Plan in accordance with their authority.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
Mata Acara 5
Agenda - Item 5
Jumlah Pemegang Saham Tidak terdapat Pemegang Saham yang mengajukan pertanyaan dan atau memberikan pendapat.
yang Bertanya
Total Shareholders who There are no Shareholders who asked questions or provided opinions.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 19.574.254.495 saham / shares - 12.617.400 saham / shares
Keputusan 1. Memberhentikan dengan hormat Lenny Sugihat selaku Presiden Direktur Perseroan, dengan tidak lupa menyampaikan
terima kasih yang sebesar-besarnya atas dedikasi dan kontribusi yang telah diberikan kepada Perseroan selama menjabat.
2. Memberhentikan dengan hormat Setiawan Kumala selaku Wakil Presiden Direktur Perseroan, untuk selanjutnya diangkat
sebagai Presiden Direktur Perseroan.
3. Memberhentikan dengan hormat Lisawati selaku Wakil Presiden Komisaris Perseroan, untuk selanjutnya diangkat sebagai
Komisaris Perseroan.
Dengan ketentuan bahwa:
a. Pemberhentian dengan hormat Lenny Sugihat selaku Presiden Direktur Perseroan, efektif terhitung sejak ditutupnya rapat;
b. Pengangkatan Setiawan Kumala selaku Presiden Direktur Perseroan, efektif terhitung sejak diperolehnya kelulusan uji
kemampuan dan kepatutan (selanjutnya disebut fit and proper) dari Otoritas Jasa Keuangan dan selama Setiawan Kumala
belum memperoleh fit and proper, Setiawan Kumala tetap menjabat sebagai Wakil Presiden Direktur Perseroan; dan
c. Pengangkatan Lisawati selaku Komisaris Perseroan, efektif terhitung sejak ditutupnya rapat.
Sehingga dengan demikian:
a. Terhitung sejak ditutupnya rapat sampai dengan sisa masa jabatan anggota Direksi dan Dewan Komisaris Perseroan
lainnya yang sedang menjabat, dengan tidak mengurangi hak RUPS untuk memberhentikan sewaktu-waktu sesuai
dengan ketentuan Pasal 10 ayat 2 dan Pasal 13 ayat 3 Anggaran Dasar Perseroan, susunan para anggota Direksi dan
Dewan Komisaris Perseroan adalah sebagai berikut:
Direksi Dewan Komisaris
Wakil Presiden Direktur : Setiawan Kumala Presiden Komisaris : Marcello Theodore Taufik
Direktur : Arif Wicaksono Komisaris : Lisawati
Direktur : Suroso Komisaris Independen : Sudarto
Direktur : Ibrahim Komisaris Independen : Trisna Chandra
Resolutions 1. Honorably dismissed Lenny Sugihat as President Director, by expressing deepest gratitude for the dedication and
contribution rendered to the Company during her term of office.
2. Honorably dismissed Setiawan Kumala as Vice President Director, to be subsequently appointed as President Director.
3. Honorably dismissed Lisawati as Vice President Commissioner, to be subsequently appointed as Commissioner of
the Company.
Provided that:
a. The respectful dismissal of Lenny Sugihat as President Director of the Company, effective as of the closing of the meeting;
b. The appointment of Setiawan Kumala as President Director of the Company, effective as of obtaining the fit and proper
test (hereinafter referred to as fit and proper) from Financial Services Authority, and until Setiawan Kumala has obtained
the fit and proper, Setiawan Kumala remains serving as Vice President Director of the Company; and
c. The appointment of Lisawati as Commissioner of the Company, effective as of the closing of the meeting.
Therefore:
a. As of the closing of the meeting until the end of the remaining term of office of the other members of the Board of Directors
and Board of Commissioners of the Company who are currently serving, without prejudice to the GMS right to dismiss
at any time in accordance with the provisions of Article 10 paragraph 2 and Article 13 paragraph 3 of the Company’s Articles
of Association, the composition of the Board of Directors and Board of Commissioners is as follows:
Board of Directors Board of Commissioners
Vice President Director : Setiawan Kumala President Commissioner : Marcello Theodore Taufik
Director : Arif Wicaksono Commissioner : Lisawati
Director : Suroso Independent Commissioner : Sudarto
Director : Ibrahim Independent Commissioner : Trisna Chandra
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 153
Page 156
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Mata Acara 5
Agenda - Item 5
Keputusan b. Terhitung sejak Setiawan Kumala memperoleh fit and proper dari Otoritas Jasa Keuangan selaku Presiden Direktur
Perseroan, sampai dengan sisa masa jabatan anggota Direksi dan Dewan Komisaris Perseroan lainnya yang sedang
menjabat, dengan tidak mengurangi hak RUPS untuk memberhentikan sewaktu-waktu sesuai dengan ketentuan Pasal
10 ayat 2 dan Pasal 13 ayat 3 Anggaran Dasar Perseroan, susunan para anggota Direksi dan Dewan Komisaris Perseroan
adalah sebagai berikut:
Direksi Dewan Komisaris
Presiden Direktur : Setiawan Kumala Presiden Komisaris : Marcello Theodore Taufik
Direktur : Arif Wicaksono Komisaris : Lisawati
Direktur : Suroso Komisaris Independen : Sudarto
Direktur : Ibrahim Komisaris Independen : Trisna Chandra
4. Memberi kuasa kepada Direksi Perseroan dengan hak substitusi, untuk segera setelah ditutupnya rapat dan segera setelah
Setiawan Kumala memperoleh fit and proper dari Otoritas Jasa Keuangan selaku Presiden Direktur Perseroan, menyatakan
kembali keputusan yang telah diambil dalam mata acara rapat kelima dalam suatu akta Notaris tersendiri dan selanjutnya
memberitahukan dan/atau mendaftarkan keputusan tersebut kepada Menteri Hukum Republik Indonesia dan/atau instansi
lain yang berwenang serta melakukan segala tindakan yang disyaratkan oleh peraturan perundang-undangan yang berlaku.
Resolutions b. As of Setiawan Kumala has obtained his fit and proper from Financial Services Authority as President Director of
the Company, until the end of the remaining term of office of the other members of the Board of Directors and Board
of Commissioners of the Company who are currently serving, without prejudice to the GMS right to dismiss at any time
in accordance with the provisions of Article 10 paragraph 2 and Article 13 paragraph 3 of the Company’s Articles of
Association, the composition of the Board of Directors and Board of Commissioners is as follows:
Board of Directors Board of Commissioners
President Director : Setiawan Kumala President Commissioner : Marcello Theodore Taufik
Director : Arif Wicaksono Commissioner : Lisawati
Director : Suroso Independent Commissioner : Sudarto
Director : Ibrahim Independent Commissioner : Trisna Chandra
4. Authorized the Board of Directors of the Company with the substitution rights, immediately after the closing of the meeting
and immediately after Setiawan Kumala has obtained the fit and proper from Financial Services Authority as President
Director of the Company, to restate the resolutions adopted in the fifth meeting agenda item in a separate notarial deed,
then notify and/or register these resolutions with the Minister of Law of the Republic of Indonesia and/or other authorized
agencies, and to perform all actions required by the applicable laws and regulations.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
Mata Acara 6
Agenda - Item 6
Jumlah Pemegang Saham Tidak terdapat Pemegang Saham yang mengajukan pertanyaan dan atau memberikan pendapat.
yang Bertanya
Total Shareholders who There are no Shareholders who asked questions or provided opinions.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 19.574.254.495 saham / shares - 12.617.400 saham / shares
Keputusan 1. Mengubah ketentuan Pasal 10 ayat 2 Anggaran Dasar Perseroan, sehingga untuk selanjutnya berbunyi dan harus dibaca
sebagai berikut:
DIREKSI
PASAL 10
2. Anggota Direksi diangkat oleh RUPS untuk jangka waktu sejak tanggal yang ditentukan pada RUPS yang mengangkat
mereka sampai penutupan RUPS Tahunan yang kedua sejak tanggal pengangkatan mereka, dengan tidak mengurangi
hak RUPS untuk memberhentikannya sewaktu-waktu.
- Anggota Direksi yang masa jabatannya telah berakhir dapat diangkat kembali.
Resolutions 1. Amended the provisions of Article 10 paragraph 2 of the Company’s Articles of Association, hereinafter shall be read
as follows:
BOARD OF DIRECTORS
ARTICLE 10
2. Members of the Board of Directors are appointed by the GMS for a term of office as of the date determined at the GMS
appointing them until the closing of the second Annual GMS following the date of their appointment, without prejudice
to the GMS right to dismiss them at any time.
- Members of the Board of Directors whose term of office has ended can be reappointed.
PT Bank Ganesha Tbk
154 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 157
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Mata Acara 6
Agenda - Item 6
Keputusan 2. Mengubah ketentuan Pasal 13 ayat 3 Anggaran Dasar Perseroan, sehingga untuk selanjutnya berbunyi dan harus dibaca
sebagai berikut:
DEWAN KOMISARIS
PASAL 13
3. Anggota Dewan Komisaris diangkat oleh RUPS untuk jangka waktu sejak tanggal yang ditentukan pada RUPS yang
mengangkat mereka sampai penutupan RUPS Tahunan yang kedua sejak tanggal pengangkatan mereka, dengan tidak
mengurangi hak RUPS untuk memberhentikannya sewaktu-waktu.
- Anggota Dewan Komisaris yang masa jabatannya telah berakhir dapat diangkat kembali.
3. Memberi kuasa kepada Direksi Perseroan dengan hak substitusi, untuk menyatakan kembali keputusan mengenai pengubahan
Anggaran Dasar Perseroan sebagaimana telah diambil dalam mata acara rapat keenam dalam suatu akta Notaris tersendiri
dan selanjutnya memberitahukan dan/atau mendaftarkan kepada Menteri Hukum Republik Indonesia dan melakukan
pengubahan dan/atau penambahan dalam bentuk bagaimanapun yang diperlukan dan/atau disyaratkan oleh Menteri Hukum
Repubik Indonesia, demikian dengan memperhatikan ketentuan peraturan perundang-undangan yang berlaku.
Resolutions 2. Amended the provisions of Article 13 paragraph 3 of the Company’s Articles of Association, hereinafter shall be read
as follows:
BOARD OF COMMISSIONERS
ARTICLE 13
3. Members of the Board of Commissioners are appointed by the GMS for a term of office as of the date determined
at the GMS appointing them until the closing of the second Annual GMS following the date of their appointment, without
prejudice to the GMS right to dismiss them at any time.
- Members of the Board of Commissioners whose term of office has ended can be reappointed.
3. Authorized the Board of Directors of the Company with the substitution rights, to restate the resolutions regarding
the amendment to the Company’s Articles of Association as adopted in the sixth meeting agenda item in a separate notarial
deed, then notify and/or register with the Minister of Law of the Republic of Indonesia and make amendments and/or
additions in any form necessary and/or required by the Minister of Law of the Republic of Indonesia, with due observance of
the provisions of the applicable laws and regulations.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
Pelaksanaan RUPS Tahun 2024 GMS Implementation in 2024
Pada periode 2024, Perseroan telah melaksanakan 1 kali In 2024, the Company held 1 Extraordinary GMS on
RUPS Luar Biasa pada tanggal 8 Maret 2024 dan 1 kali March 8, 2024, and 1 Annual GMS on May 29, 2024, both
RUPS Tahunan pada tanggal 29 Mei 2024 yang keduanya were held at Hotel Grand Tropic Suites, Sakura Room,
dilaksanakan di Hotel Grand Tropic Suites, Ruang Sakura, Jakarta Barat. The results of adopting GMS resolutions are
Jakarta Barat. Hasil pengambilan keputusan RUPS dihitung calculated by PT Datindo Entrycom as the Share Registrar
oleh PT Datindo Entrycom selaku Biro Administrasi Efek Bureau appointed by the Bank and then validated by
yang ditunjuk oleh Bank dan selanjutnya divalidasi oleh Notary Hannywati Gunawan, SH.
Notaris Hannywati Gunawan, SH.
Tindak Lanjut Keputusan RUPS Tahunan dan Follow-up of the 2024 Annual GMS and
RUPS Luar Biasa 2024 Extraordinary GMS Resolutions
Seluruh keputusan RUPS Tahunan dan RUPS Luar Biasa All resolutions of the 2024 Annual GMS and Extraordinary
2024 telah direalisasikan sepenuhnya di tahun 2025 yang GMS were fully realized in 2025, with details as follows:
diuraikan sebagai berikut:
Hasil Keputusan RUPS Luar Biasa 8 Maret 2024
Extraordinary GMS Resolutions March 8, 2024
Mata Acara 1
Agenda - Item 1
1. Menerima baik pengunduran diri Mahesh Ajit Ranade selaku Wakil 1. Accepted the resignation of Mahesh Ajit Ranade as Vice President Director,
Presiden Direktur Perseroan, yang berlaku terhitung sejak tanggal effective as of February 15, 2024, by expressing gratitude for the services
15 Februari 2024, dengan tidak lupa menyampaikan terima kasih atas jasa rendered to the Company during his term of office.
yang telah diberikan kepada Perseroan selama menjabat.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 155
Page 158
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Mata Acara 1
Agenda - Item 1
2. Sesuai dengan ketentuan Pasal 10 ayat 1 dan ayat 4 Anggaran Dasar 2. Pursuant to the provisions of Article 10 paragraph 1 and paragraph 4 of
Perseroan, berhubung dengan adanya pengunduran diri Mahesh Ajit Ranade the Company’s Articles of Association, given the resignation of Mahesh Ajit
selaku Wakil Presiden Direktur Perseroan, jumlah anggota Direksi masih tetap Ranade as Vice President Director, the number of members of the Board
terpenuhi, karenanya dalam rapat tidak diperlukan adanya pengangkatan of Directors was still fulfilled, therefore there was no need to appoint new
Wakil Presiden Direktur baru sebagai pengganti Mahesh Ajit Ranade. Vice President Director at the meeting to replace Mahesh Ajit Ranade.
Dengan demikian terhitung sejak tanggal 15 Februari 2024 sampai Thus, starting from February 15, 2024, until the closing of the Company’s
dengan penutupan RUPS Tahunan Perseroan yang akan diselenggarakan Annual GMS which will be held no later than June 2024, the complete
selambatnya pada bulan Juni 2024, susunan para anggota Direksi dan composition of the Board of Directors and Board of Commissioners of
Dewan Komisaris Perseroan selengkapnya sebagai berikut: the Company is as follows:
Direksi Board of Directors
Presiden Direktur : Lenny Sugihat President Director : Lenny Sugihat
Direktur : Setiawan Kumala Director : Setiawan Kumala
Direktur : Agoes Roediyanto Director : Agoes Roediyanto
Direktur : Arif Wicaksono Director : Arif Wicaksono
Direktur : Suroso Director : Suroso
Dewan Komisaris Board of Commissioners
Presiden Komisaris : Marcello Theodore Taufik President Commissioner : Marcello Theodore Taufik
Wakil Presiden Komisaris : Lisawati Vice President Commissioner : Lisawati
Komisaris Independen : Sudarto Independent Commissioner : Sudarto
Komisaris Independen : Trisna Chandra Independent Commissioner : Trisna Chandra
3. Memberi kuasa kepada Direksi Perseroan dengan hak substitusi, untuk 3. Authorized the Board of Directors with substitution rights, to restate
menyatakan kembali keputusan yang telah diambil dalam rapat dalam suatu the resolutions adopted at the meeting in a Notarial deed, then notify
akta Notaris dan selanjutnya memberitahukan dan atau mendaftarkan pada and/or register it with the Minister of Law and Human Rights of the Republic
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dan atau instansi of Indonesia and/or other authorized agencies and for this purpose, to
lain yang berwenang serta untuk maksud tersebut melakukan segala tindakan perform all actions required by the applicable laws and regulations.
yang disyaratkan oleh peraturan perundang-undangan yang berlaku.
Hasil Keputusan RUPS Tahunan 29 Mei 2024
Annual GMS Resolutions May 29, 2024
Mata Acara 1
Agenda - Item 1
1. Menyetujui Laporan Tahunan Perseroan untuk tahun buku 2023. 1. Approved the Company’s Annual Report for the 2023 financial year.
2. Mengesahkan Laporan Keuangan Tahunan Perseroan untuk tahun buku 2. Ratified the Company’s Annual Financial Statements for the 2023
2023, yang telah diaudit oleh Kantor Akuntan Publik Purwantono, Sungkoro financial year, which have been audited by Public Accounting Firm
& Surja, di mana Christophorus Alvin Kossim, sebagai rekan telah ditunjuk Purwantono, Sungkoro & Surja, in which Christophorus Alvin Kossim,
sebagai Akuntan Publik Independen Perseroan, sebagaimana ternyata is a partner appointed as the Company’s Independent Public Accountant,
dalam Laporannya No. 00418/2.1032/AU.1/07/1681-2/1/III/2024 tanggal as evident in its Report No. 00418/2.1032/AU.1/07/1681-2/1/III/2024 dated
28 Maret 2024 dengan pendapat wajar, dalam semua hal yang material. March 28, 2024, rendering unqualified opinion in all material respects.
3. Menyetujui Laporan Direksi dan mengesahkan Laporan Tugas Pengawasan 3. Approved the Board of Directors’ Report and ratified the Board of
Dewan Komisaris Perseroan untuk tahun buku 2023, sebagaimana Commissioners’ Supervisory Report for the 2023 financial year, as set out
termaktub dalam Laporan Tahunan Perseroan. in the Company’s Annual Report.
4. Dengan disetujuinya Laporan Tahunan dan disahkannya Laporan 4. With the approval of the Annual Report and ratification of the Company’s
Keuangan Tahunan Perseroan untuk tahun buku 2023, maka sesuai Annual Financial Statements for the 2023 financial year, in accordance
dengan ketentuan Pasal 17 ayat 3 Anggaran Dasar Perseroan, diberikan with the provisions of Article 17 paragraph 3 of the Company’s Articles of
pembebasan tanggung jawab sepenuhnya kepada para anggota Direksi Association, full release and discharge are granted to members of the Board
Perseroan atas tindakan pengurusan dan kepada para anggota Dewan of Directors for their management actions and to members of the Board
Komisaris Perseroan atas tindakan pengawasan yang telah mereka of Commissioners for their supervisory actions carried out throughout
jalankan selama tahun buku 2023, sejauh tindakan-tindakan tersebut the 2023 financial year, provided that these actions are reflected in
tercermin dalam Laporan Tahunan dan Laporan Keuangan Tahunan the Company’s Annual Report and Annual Financial Statements for
Perseroan dalam tahun buku 2023, kecuali atas perbuatan penipuan, the 2023 financial year, except for acts of fraud, embezzlement, and other
penggelapan, dan tindak pidana lainnya. criminal acts.
5. Menetapkan penggunaan laba bersih Perseroan tahun buku 2023 sebagai 5. Appropriated the use of the Company’s net profit for the 2023 financial
berikut: year as follows:
a. Sebesar Rp1.000.000.000,- disimpan sebagai dana cadangan wajib/ a. A total of Rp1,000,000,000 is reserved as the Company’s mandatory/
umum Perseroan, untuk memenuhi ketentuan Pasal 25 ayat 1 general reserve fund, to meet the provisions of Article 25 paragraph 1
Anggaran Dasar Perseroan; dan of the Company’s Articles of Association; and
b. Sisanya disimpan dalam laba ditahan untuk memperkuat permodalan b. The remaining is reserved as retained earnings to strengthen
Perseroan, sehingga karenanya untuk tahun buku 2023 tidak ada the Company’s capital, resulting in no dividends of the 2023 financial
dividen yang dibagikan kepada para Pemegang Saham Perseroan. year distributed to the Company’s Shareholders.
PT Bank Ganesha Tbk
156 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 159
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Mata Acara 2
Agenda - Item 2
Memberikan wewenang kepada Dewan Komisaris Perseroan untuk: Authorized the Company’s Board of Commissioners to conduct the following
1. Berdasarkan pertimbangan Komite Audit Perseroan, menunjuk Akuntan actions:
Publik Independen yang akan mengaudit Laporan Posisi Keuangan, 1. Based on the Company’s Audit Committee considerations, appointing
Laporan Laba Rugi dan Penghasilan Komprehensif Lain, serta bagian lainnya an Independent Public Accountant who will audit the Statements of
dari Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada Financial Position, Statements of Profit or Loss and Other Comprehensive
tanggal 31 Desember 2024; dan Income, and other parts of the Company’s Financial Statements for
the financial year ended December 31, 2024; and
2. Menetapkan besarnya honorarium bagi Akuntan Publik Independen 2. Determining the honorarium amount for the Independent Public
tersebut serta persyaratan lainnya berkenaan dengan penunjukan tersebut. Accountant and other requirements regarding the appointment.
Mata Acara 3
Agenda - Item 3
1. Sehubungan dengan masa jabatan para anggota Direksi dan Dewan 1. Appointed members of the Board of Directors and Board of Commissioners,
Komisaris Perseroan yang sedang menjabat akan berakhir pada penutupan in connection with the term of office of current members of the Board of
rapat, mengangkat para anggota Direksi dan Dewan Komisaris Perseroan, Directors and Board of Commissioners ending at the closing of the meeting,
dengan masa jabatan terhitung sejak ditutupnya rapat sampai dengan with a term of office starting from the closing of the meeting until the closing
penutupan RUPS Tahunan Perseroan ketiga yakni pada tahun 2027, of the Company’s third Annual GMS, namely in 2027, without prejudice to
dengan tidak mengurangi hak RUPS Perseroan untuk memberhentikan the Company GMS right to dismiss them at any time in accordance with
sewaktu-waktu sesuai dengan ketentuan Pasal 10 ayat 2 dan Pasal 13 ayat 3 the provisions of Article 10 paragraph 2 and Article 13 paragraph 3 of
Anggaran Dasar Perseroan, dengan susunan sebagai berikut: the Company’s Articles of Association, with the following composition:
Direksi Board of Directors
Presiden Direktur : Lenny Sugihat President Director : Lenny Sugihat
Wakil Presiden Direktur : Setiawan Kumala Vice President Director : Setiawan Kumala
Direktur : Arif Wicaksono Director : Arif Wicaksono
Direktur : Suroso Director : Suroso
Direktur : Ibrahim Director : Ibrahim
Dewan Komisaris Board of Commissioners
Presiden Komisaris : Marcello Theodore Taufik President Commissioner : Marcello Theodore Taufik
Wakil Presiden Komisaris : Lisawati Vice President Commissioner : Lisawati
Komisaris Independen : Sudarto Independent Commissioner : Sudarto
Komisaris Independen : Trisna Chandra Independent Commissioner : Trisna Chandra
Dengan ketentuan bahwa: Provided that:
a. Pengangkatan Setiawan Kumala selaku Wakil Presiden Direktur a. The appointment of Setiawan Kumala as Vice President Director, is
Perseroan, efektif terhitung sejak diperolehnya kelulusan uji effective as of obtaining the fit and proper test (hereinafter referred
kemampuan dan kepatutan (selanjutnya disebut fit and proper) to as fit and proper) from Financial Services Authority and until
dari Otoritas Jasa Keuangan dan selama belum diperolehnya fit and the fit and proper is obtained, Setiawan Kumala serves as Director of
proper tersebut, maka Setiawan Kumala menjabat sebagai Direktur the Company; and
Perseroan; dan
b. Pengangkatan Ibrahim selaku Direktur Perseroan, efektif terhitung b. The appointment of Ibrahim as Director of the Company, is effective
sejak diperolehnya fit and proper dari Otoritas Jasa Keuangan. as of obtaining the fit and proper from Financial Services Authority.
2. Untuk memenuhi ketentuan Pasal 13 ayat 1 Anggaran Dasar Perseroan, 2. Appointed Sudarto and Trisna Chandra as Independent Commissioners in
menetapkan Sudarto dan Trisna Chandra selaku para Komisaris order to meet the provisions of Article 13 paragraph 1 of the Company’s
Independen Perseroan. Articles of Association.
3. Memberikan kuasa kepada Direksi Perseroan dengan hak substitusi, untuk 3. Authorized the Board of Directors of the Company with the substitution
menyatakan kembali keputusan yang telah diambil dalam mata acara rapat rights, to restate the resolutions adopted in the Third meeting agenda item
Ketiga butir (a) dalam suatu akta Notaris dan selanjutnya memberitahukan point (a) in a Notarial deed, then notify and/or register the resolutions to
dan atau mendaftarkan keputusan tersebut kepada Menteri Hukum dan Hak the Minister of Law and Human Rights of the Republic of Indonesia
Asasi Manusia Republik Indonesia dan atau instansi lain yang berwenang and/or other authorized agencies, and perform all necessary actions
serta melakukan segala tindakan yang diperlukan dengan tidak ada without any exceptions, in accordance with and as required by the laws
satu tindakan pun yang dikecualikan, sesuai dengan dan sebagaimana and regulations.
disyaratkan oleh ketentuan perundang-undangan.
4. Sesuai dengan ketentuan Pasal 11 ayat 8 Anggaran Dasar Perseroan, 4. Delegated authority to the Board of Directors through the Board
melimpahkan kewenangan kepada Direksi Perseroan melalui rapat of Directors’ meeting, in accordance with the provisions of Article
Direksi, untuk atas nama RUPS menetapkan pembagian tugas dan 11 paragraph 8 of the Company’s Articles of Association, to determine on
wewenang setiap anggota Direksi Perseroan. behalf of the GMS the division of duties and authorities of each member of
the Board of Directors.
5. Dengan memperhatikan rekomendasi dari Komite Remunerasi 5. Agreed to conduct the following actions by observing the Remuneration
dan Nominasi serta sesuai dengan ketentuan Pasal 10 ayat 3 dan and Nomination Committee’s recommendations in accordance with
Pasal 13 ayat 4 Anggaran Dasar Perseroan, menyetujui untuk: the provisions of Article 10 paragraph 3 and Article 13 paragraph 4 of
the Company’s Articles of Association:
a. Melimpahkan wewenang kepada Dewan Komisaris Perseroan untuk a. Delegating authority to the Board of Commissioners to determine
menentukan besarnya gaji dan tunjangan lainnya bagi para anggota the amount of salary and other benefits for members of the Board of
Direksi Perseroan; Directors;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 157
Page 160
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Mata Acara 3
Agenda - Item 3
b. Memberikan wewenang kepada rapat Dewan Komisaris Perseroan b. Granting authority to the Board of Commissioners’ meeting to
untuk menetapkan honorarium dan tunjangan lainnya bagi para determine the honorarium and other benefits for members of
anggota Dewan Komisaris Perseroan; dan the Board of Commissioners; and
c. Melimpahkan wewenang kepada rapat Dewan Komisaris Perseroan c. Delegating authority to the Board of Commissioners’ meeting
untuk menentukan pembagian gaji, honorarium dan tunjangan to determine the distribution of salary, honorarium, and other
lainnya di antara masing-masing anggota Direksi dan Dewan benefits among each member of the Board of Directors and Board of
Komisaris Perseroan. Commissioners.
Mata Acara 4
Agenda - Item 4
Mata acara rapat keempat hanya bersifat laporan, maka tidak dilakukan Item 4 of the meeting agenda was only a report, and thus, no resolution was
pengambilan keputusan. adopted.
Dewan Komisaris
Board of Commissioners
Sebagai organ pengawas, Dewan Komisaris bertugas untuk As a supervisory organ, the Board of Commissioners is in
melakukan pengawasan secara umum maupun khusus charge of carrying out general and specific supervision of
terhadap kebijakan pengelolaan Bank yang dilaksanakan oleh the Bank’s management policies implemented by the Board of
Direksi, serta memberikan nasihat dan rekomendasi guna Directors, as well as providing advice and recommendations
memastikan setiap keputusan strategis diambil secara hati- to ensure that every strategic decision is taken carefully,
hati, transparan, dan berorientasi pada keberlanjutan usaha. transparently, and oriented towards business sustainability.
Pedoman dan Tata Tertib Kerja Kerja Board of Commissioners Charter
Dewan Komisaris
Bank Ganesha telah menetapkan Pedoman dan Tata Tertib Bank Ganesha has established the Board of Commissioners
Kerja Dewan Komisaris sebagai acuan dalam pelaksanaan Charter as a reference in carrying out its duties,
tugas, tanggung jawab, dan wewenangnya sesuai dengan responsibilities, and authorities in accordance with GCG
prinsip GCG. Pedoman tersebut selalu disesuaikan dengan principles. This Charter is continuously adjusted to reflect
perkembangan peraturan dan praktik tata kelola terkini. the latest regulatory developments and governance practices.
Jumlah, Komposisi, dan Independensi Number, Composition, Criteria, and
Dewan Komisaris Independency of the Board of Commissioners
Jumlah Number
Dalam menetapkan jumlah anggota Dewan Komisaris, In determining the number of members of the Board of
Bank merujuk pada Peraturan Otoritas Jasa Keuangan Commissioners, the Bank refers to Financial Services Authority
No. 17 Tahun 2023 tentang Penerapan Tata Kelola bagi Regulation No. 17 of 2023 on Governance Implementation
Bank Umum, di mana Bank wajib memiliki anggota Dewan for Commercial Banks, in which the Bank shall have at least
Komisaris paling sedikit 3 orang dan paling banyak sama 3 members of the Board of Commissioners and at most
dengan jumlah anggota Direksi. the same as the numbers of members of the Board of Directors.
Komposisi Composition
Pada periode 2025, terdapat perubahan komposisi anggota In the 2025 period, there were changes to the composition
Dewan Komisaris berdasarkan Keputusan RUPS Tahunan of the Board of Commissioners based on the Resolution of
PT Bank Ganesha Tbk
158 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 161
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
yang diadakan pada 20 Juni 2025, yang memberhentikan Annual GMS held on June 20, 2025, which honorably dismissed
dengan hormat Lisawati selaku Wakil Presiden Komisaris Lisawati as the Bank’s Vice President Commissioner to be
Bank untuk selanjutnya diangkat sebagai Komisaris Bank. subsequently appointed as Commissioner of the Company.
Dengan demikian, komposisi Dewan Komisaris Bank Therefore, the composition of Bank Ganesha’s Board of
Ganesha per 31 Desember 2025 menjadi sebagai berikut: Commissioners as of December 31, 2025, was as follows:
Komposisi Dewan Komisaris Periode 29 Mei 2024-20 Juni 2025
Composition of the Board of Commissioners for the Period of May 29, 2024-June 20, 2025
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Presiden Komisaris Akta Pernyataan Keputusan Rapat No. 232 tanggal 29 Mei 2024 (2024-2027).
Marcello Theodore Taufik
President Commissioner Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Wakil Presiden Komisaris Akta Pernyataan Keputusan Rapat No. 232 tanggal 29 Mei 2024 (2024-2027).
Lisawati
Vice President Commissioner Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Komisaris Independen Akta Pernyataan Keputusan Rapat No. 232 tanggal 29 Mei 2024 (2024-2027).
Sudarto
Independent Commissioner Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Komisaris Independen Akta Pernyataan Keputusan Rapat No. 232 tanggal 29 Mei 2024 (2024-2027).
Trisna Chandra
Independent Commissioner Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Komposisi Dewan Komisaris Periode 20 Juni 2025-Sekarang
Composition of the Board of Commissioners for the Period of June 20, 2025-Present
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Presiden Komisaris Akta Pernyataan Keputusan Rapat No. 24 tanggal 5 Agustus 2025 (2024-2026).
Marcello Theodore Taufik
President Commissioner Deed of Meeting Resolutions No. 24 dated August 5, 2025 (2024-2026).
Komisaris Akta Pernyataan Keputusan Rapat No. 24 tanggal 5 Agustus 2025 (2025-2026).
Lisawati
Commissioner Deed of Meeting Resolutions No. 24 dated August 5, 2025 (2025-2026).
Komisaris Independen Akta Pernyataan Keputusan Rapat No. 24 tanggal 5 Agustus 2025 (2024-2026).
Sudarto
Independent Commissioner Deed of Meeting Resolutions No. 24 dated August 5, 2025 (2024-2026).
Komisaris Independen Akta Pernyataan Keputusan Rapat No. 24 tanggal 5 Agustus 2025 (2024-2026).
Trisna Chandra
Independent Commissioner Deed of Meeting Resolutions No. 24 dated August 5, 2025 (2024-2026).
Independensi Independency
Seluruh anggota Dewan Komisaris Bank Ganesha All members of Bank Ganesha’s Board of Commissioners
melaksanakan tugas dan tanggung jawabnya dengan carry out their duties and responsibilities by upholding
menjunjung tinggi independensi, termasuk menghindari independency, including avoiding conflicts of interest and
benturan kepentingan dan intervensi pihak mana pun. intervention by any party. This principle ensures objectivity
Prinsip ini memastikan objektivitas dalam setiap keputusan, in every decision, as well as strengthening governance
serta memperkuat integritas tata kelola dan kepercayaan integrity and stakeholder trust in the Bank.
pemangku kepentingan terhadap Bank.
Penilaian Kemampuan dan Kepatutan Board of Commissioners’ Fit and Proper Test
Dewan Komisaris
Bank memastikan bahwa seluruh anggota Dewan The Bank ensures that all members of the Board of
Komisaris telah memenuhi persyaratan melalui penilaian Commissioners have met the requirements through
kemampuan dan kepatutan (fit and proper test) sebelum fit and proper test before carrying out their duties,
menjalankan tugas, fungsi, dan kewenangannya. Komitmen functions, and authorities. This commitment reflects
ini mencerminkan kepatuhan Bank terhadap Peraturan the Bank’s compliance with Financial Services Authority
Otoritas Jasa Keuangan No. 27/POJK.03/2016 tentang Regulation No. 27/POJK.03/2016 on Fit and Proper
Penilaian Kemampuan dan Kepatutan bagi Pihak Utama Test for Main Parties of Financial Services Institutions.
Lembaga Jasa Keuangan. Informasi mengenai hasil fit Information regarding fit and proper test results for
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 159
Page 162
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
and proper test Dewan Komisaris Bank Ganesha disajikan the Board of Commissioners of Bank Ganesha is presented in
pada tabel berikut: the following table:
Tanggal Persetujuan Otoritas Jasa
Nama Jabatan Pelaksana Hasil Keuangan
Name Position Executor Result Financial Services Authority
Approval Date
Presiden Komisaris Otoritas Jasa Keuangan Lulus 22 November 2022
Marcello Theodore Taufik
President Commissioner Financial Services Authority Passed November 22, 2022
Komisaris Otoritas Jasa Keuangan Lulus 22 November 2022
Lisawati
Commissioner Financial Services Authority Passed November 22, 2022
Komisaris Independen Lulus 28 Januari 2009
Sudarto Bank Indonesia
Independent Commissioner Passed January 28, 2009
Komisaris Independen Otoritas Jasa Keuangan Lulus 31 Maret 2023
Trisna Chandra
Independent Commissioner Financial Services Authority Passed March 31, 2023
* Efektif menjabat sebagai Komisaris sejak ditutupnya RUPS Tahunan tanggal 20 Juni 2025, sebelumnya menjabat sebagai Wakil Presiden Komisaris. / Effectively serving as Commissioner
since the closing of the Annual GMS on June 20, 2025, previously served as Vice President Commissioner.
Sertifikasi Manajemen Risiko Dewan Komisaris Board of Commissioners’ Risk Management
Certification
Bank Ganesha memastikan seluruh anggota Dewan Bank Ganesha ensures that all members of the Board
Komisaris telah memperoleh Sertifikasi Manajemen Risiko of Commissioners have obtained Risk Management
sebagai salah satu persyaratan fit and proper test, sesuai Certification as one of the requirements for the fit and
dengan Peraturan Otoritas Jasa Keuangan No. 24 Tahun 2022. proper test, in accordance with Financial Services Authority
Sertifikasi ini menjamin standar kompetensi dan keahlian Regulation No. 24 of 2022. This certification ensures
yang dibutuhkan untuk mendukung pengelolaan risiko the competency and expertise standards required to support
secara optimal. Informasi mengenai sertifikasi manajemen an optimal risk management. Information regarding risk
risiko yang dimiliki Dewan Komisaris Perseroan disajikan management certifications held by the Company’s Board of
pada tabel berikut: Commissioners is presented in the following table:
Nama Jabatan Jenjang Masa Berlaku Penyelenggara
Name Position Level Validity Period Organizer
Lembaga Sertifikasi Profesi Lembaga
Presiden Komisaris Jenjang 6 19 Maret 2027 Sertifikasi Profesional Perbankan
Marcello Theodore Taufik
President Commissioner Level 6 March 19, 2027 Professional Certification Institute of Banking
Professional Certification Institute
Lembaga Sertifikasi Profesi Lembaga
Komisaris Jenjang 7 19 Maret 2027 Sertifikasi Profesional Perbankan
Lisawati*
Commissioner Level 7 March 19, 2027 Professional Certification Institute of Banking
Professional Certification Institute
Lembaga Sertifikasi Profesi Lembaga
Komisaris Independen Jenjang 6 2 April 2027 Sertifikasi Profesional Perbankan
Sudarto
Independent Commissioner Level 6 April 2, 2027 Professional Certification Institute of Banking
Professional Certification Institute
Lembaga Sertifikasi Profesi Lembaga
Komisaris Independen Jenjang 6 19 Maret 2027 Sertifikasi Profesional Perbankan
Trisna Chandra
Independent Commissioner Level 6 March 19, 2027 Professional Certification Institute of Banking
Professional Certification Institute
* Efektif menjabat sebagai Komisaris sejak ditutupnya RUPS Tahunan tanggal 20 Juni 2025, sebelumnya menjabat sebagai Wakil Presiden Komisaris. / Effectively serving as Commissioner
since the closing of the Annual GMS on June 20, 2025, previously served as Vice President Commissioner.
PT Bank Ganesha Tbk
160 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 163
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Rangkap Jabatan Dewan Komisaris Concurrent Positions of Board of
Commissioners
Mengacu pada ketentuan Surat Edaran Otoritas Jasa Keuangan Referring to the provisions of Financial Services Authority
No. 14/SEOJK.03/2025, Bank menetapkan kebijakan yang Circular No. 14/SEOJK.03/2025, the Bank has established
ketat terkait rangkap jabatan anggota Dewan Komisaris a strict policy regarding concurrent positions held by members
guna menjaga independensi, objektivitas, serta efektivitas of the Board of Commissioners to maintain independency,
pelaksanaan fungsi pengawasan. Bank memastikan bahwa objectivity, and the effectiveness of supervisory function
anggota Dewan Komisaris tidak merangkap jabatan pada implementation. The Bank ensures that members of
posisi atau fungsi yang dilarang sesuai dengan ketentuan the Board of Commissioners do not hold concurrent
peraturan perundang-undangan yang berlaku, antara lain: positions or functions prohibited by applicable laws and
regulations, including:
1. Anggota Direksi, anggota Dewan Komisaris, anggota 1. Member of the Board of Directors, member of the Board
Dewan Pengawas Syariah, atau pejabat eksekutif pada of Commissioners, member of the Sharia Supervisory
lembaga keuangan atau perusahaan keuangan, baik Board, or Executive Officer at a financial institution or
bank maupun bukan bank; financial company, both banks and non-banks;
2. Anggota Direksi, anggota Dewan Komisaris, anggota 2. Member of the Board of Directors, member of the Board
Dewan Pengawas Syariah, atau pejabat eksekutif pada of Commissioners, member of the Sharia Supervisory
lebih dari 1 lembaga atau perusahaan bukan keuangan, Board, or Executive Officer at more than 1 non-financial
baik yang berkedudukan di dalam maupun di luar negeri; institution or company, whether domiciled at home or
abroad;
3. Bidang tugas fungsional pada lembaga keuangan 3. Field of functional duties at bank financial institutions
bank dan/atau lembaga keuangan bukan bank yang and/or non-bank financial institutions domiciled
berkedudukan di dalam maupun di luar negeri; at home or abroad;
4. Jabatan lain yang dapat menimbulkan benturan 4. Other positions that may cause conflict of interest in
kepentingan dalam pelaksanaan tugas sebagai anggota the performance of duties as a member of the Board of
Dewan Komisaris; dan Commissioners; and
5. Jabatan lain sesuai dengan ketentuan peraturan 5. Other positions in accordance with the provisions of
perundang-undangan. laws and regulations.
Informasi rangkap jabatan Dewan Komisaris telah Information on concurrent positions of the Board of
disampaikan dalam profil masing-masing anggota Dewan Commissioners is presented in the profile of each member of
Komisaris pada bab Profil Perusahaan. the Board of Commissioners in the Company Profile chapter.
Tugas dan Tanggung Jawab Dewan Komisaris Duties and Responsibilities of the Board of
Commissioners
Dewan Komisaris melaksanakan tugas dan tanggung jawabnya The Board of Commissioners performs its duties and
sesuai dengan ketentuan yang tercantum dalam Pedoman dan responsibilities in accordance with the provisions stipulated in
Tata Tertib Kerja Dewan Komisaris. Adapun rincian tugas the Board of Commissioners’ Charter. The details of duties and
dan tanggung jawab Dewan Komisaris sebagai berikut: responsibilities of the Board of Commissioners are as follows:
1. Melakukan pengawasan dan bertanggung jawab atas 1. Supervising and being responsible for supervising
pengawasan terhadap kebijakan pengurusan, jalannya management policies, management course in general,
pengurusan pada umumnya, memberi nasihat kepada providing advice to the Board of Directors, and ensuring
Direksi, dan memastikan terselenggaranya prinsip- the implementation of GCG principles in every business
prinsip GCG dalam setiap kegiatan usaha Bank; activity of the Bank;
2. Menjalankan fungsi pengawasan sesuai dengan 2. Carrying out supervisory function in accordance with
kewenangan dan tanggung jawabnya sebagaimana the authority and responsibility as stipulated in
diatur dalam Anggaran Dasar, Keputusan RUPS, dan the Articles of Association, GMS Resolutions, and other
ketentuan hukum lainnya yang berlaku berdasarkan applicable legal provisions based on the principle of
prinsip kehati-hatian; prudence;
3. Mengarahkan, memantau, dan mengevaluasi pelaksanaan 3. Directing, monitoring, and evaluating the implementation
kebijakan strategis Bank; of the Bank’s strategic policies;
4. Dilarang terlibat dalam pengambilan keputusan kegiatan 4. Prohibited from being involved in making decisions
operasional Bank sebagaimana diatur dalam ketentuan on the Bank’s operational activities as stipulated in
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 161
Page 164
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Bank Indonesia dan/atau Otoritas Jasa Keuangan dan the provisions of Bank Indonesia and/or Financial Services
peraturan perundang-undangan yang berlaku lainnya; Authority and other applicable laws and regulations;
5. Memastikan bahwa Direksi telah menindaklanjuti 5. Ensuring that the Board of Directors has followed up on
temuan hasil pemeriksaan Satuan Kerja Audit Intern, the findings of Internal Audit Division, external auditors,
auditor eksternal, pengawasan Otoritas Jasa Keuangan the supervision results by Financial Services Authority and/
dan/atau hasil pengawasan otoritas pemerintah lainnya; or the supervision results by other government authorities;
6. Memberitahukan kepada Otoritas Jasa Keuangan paling 6. Notifying the Financial Services Authority, no later than
lambat 7 hari kerja sejak ditemukannya: 7 working days after discovering:
a. Pelanggaran peraturan perundang-undangan di a. Violation of laws and regulations in the field of
bidang keuangan dan perbankan; dan financial and banking; and
b. Keadaan yang membahayakan kelangsungan usaha b. Conditions that endanger the Bank’s business
Bank; continuity;
7. Membentuk komite-komite paling kurang: 7. Establishing committees of at least:
a. Komite Audit; a. Audit Committee;
b. Komite Pemantau Risiko; dan b. Risk Monitoring Committee; and
c. Komite Remunerasi dan Nominasi. c. Remuneration and Nomination Committee.
Pengangkatan pihak independen anggota Komite Independent members of the Committee are
dilakukan oleh Direksi berdasarkan keputusan rapat appointed by the Board of Directors based on
Dewan Komisaris; the Board of Commissioners’ meeting decisions;
8. Memastikan bahwa Komite yang dibentuk dapat 8. Ensuring that the Committees formed can carry out
menjalankan tugasnya secara efektif, sesuai dengan their duties effectively, in accordance with the Bank’s
regulasi dan kebijakan internal Bank; internal regulations and policies;
9. Memiliki pedoman dan tata tertib kerja yang bersifat 9. Having work guidelines and conduct that are binding for
mengikat bagi setiap anggota Dewan Komisaris; each member of the Board of Commissioners;
10. Memahami jenis-jenis risiko Bank dan memastikan 10. Understanding the types of Bank risks and ensuring that
bahwa Direksi telah mengambil langkah-langkah yang the Board of Directors has taken the necessary steps to
diperlukan dalam mengendalikan risiko Bank; control the Bank’s risks;
11. Menyetujui kebijakan umum bidang perkreditan, 11. Approving general policies on credit, risk management,
manajemen risiko, kepatuhan, operasional, sistem compliance, operations, management information
informasi manajemen, manajemen sumber daya system, human resource management, treasury,
manusia, treasury, pengadaan barang dan jasa, procurement of goods and services, anti-money
anti-pencucian uang dan pencegahan pendanaan laundering and counter-terrorist financing (AML/
terorisme (APU/PPT), serta kebijakan-kebijakan CFT), as well as other general policies. Evaluation of
umum lainnya. Evaluasi kebijakan tersebut dilakukan the policy is carried out at least once in 3 years or a
sekurang-kurangnya 1 kali dalam 3 tahun atau frekuensi higher frequency in the event that there are changes in
yang lebih tinggi dalam hal terdapat perubahan faktor- factors thatsignificantly influence the Bank’s business
faktor yang memengaruhi kegiatan usaha Bank secara activities;
signifikan;
12. Mengesahkan dan mengkaji ulang secara berkala 12. Approving and periodically reviewing internal control
terhadap kebijakan sistem pengendalian intern dan system policies and overall strategy of the Bank.
strategi bank secara menyeluruh. Dewan Komisaris The Board of Commissioners ensures that the Board of
memastikan bahwa Direksi telah memantau efektivitas Directors has monitored the effectiveness of internal
pelaksanaan sistem pengendalian intern; control system implementation;
13. Dewan Komisaris yang diwakili oleh Presiden Komisaris 13. The Board of Commissioners, represented by the President
wajib menandatangani laporan pengangkatan dan Commissioner, must sign a report on the appointment
penghentian Kepala Satuan Kerja Audit Intern ke and termination of the Head of the Internal Audit
Otoritas Jasa Keuangan paling lambat 10 hari setelah Division to the Financial Services Authority no later than
tanggal pengangkatan dan penghentian; 10 days after the appointment and termination date;
14. Memastikan bahwa Laporan Pelaksanaan dan Pokok- 14. Ensuring that the Implementation Report and Main
Pokok Hasil Audit Intern termasuk informasi hasil audit Results of Internal Audit include information on
yang bersifat rahasia yang disampaikan kepada Otoritas confidential audit result which are submitted to
Jasa Keuangan setiap semester paling lambat 1 bulan theFinancial Services Authority every semester no later
setelah akhir laporan; than 1 month after the end of the report;
15. Menyetujui Rencana Strategis (Corporate Plan) dan 15. Approving the Strategic Plan (Corporate Plan) and
Rencana Bisnis Bank (RBB) yang telah disusun Direksi; Bank Business Plan (RBB) that have been prepared by
the Board of Directors;
PT Bank Ganesha Tbk
162 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 165
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
16. Melaksanakan pengawasan terhadap pelaksanaan RBB 16. Supervising RBB implementation and submitting
dan menyampaikan Laporan Pengawasan RBB setiap a Supervision Report of RBB every semester to
semester kepada Otoritas Jasa Keuangan paling lambat the Financial Services Authority no later than 2 months
2 bulan setelah akhir semester yang dimaksud; after the end of the relevant semester;
17. Melaksanakan pengawasan terhadap pelaksanaan 17. Supervising the implementation of Payment Service
Penyedia Jasa Pembayaran dan menyampaikan Providers and submitting an annual Payment Service
Laporan Pengawasan Penyedia Jasa Pembayaran setiap Provider Supervision Report to Bank Indonesia no later
tahun ke Bank Indonesia paling lambat 4 bulan setelah than 4 months after the end of the financial year; and
tahun buku berakhir; dan
18. Menandatangani Laporan Tahunan yang telah disusun 18. Signing the Annual Report that has been prepared by the
Direksi sesuai ketentuan yang berlaku, untuk diajukan Board of Directors in accordance with applicable regulations,
dalam RUPS Tahunan. Jika tidak menandatangani laporan to be submitted to the Annual GMS. If a member does
tersebut, maka alasannya harus diberikan secara tertulis. not sign the report, the reasons must be given in writing.
Tugas dan Tanggung Jawab Komisaris Utama Duties and Responsibilities of the President
Commissioner
Selain menjalankan perannya sebagai anggota Dewan In addition to fulfilling his role as member of the Board
Komisaris, Komisaris Utama selaku koordinator juga of Commissioners, the President Commissioner, as
memiliki tugas dan tanggung jawab secara khusus, yang coordinator, also has specific duties and responsibilities,
meliputi: including:
1. Melakukan pengawasan atas kebijakan pengurusan, 1. Supervising management policies and general
jalannya pengurusan pada umumnya, serta memberikan management processes, and providing advice to
nasihat kepada Direksi demi kepentingan bank; the Board of Directors in the best interests of the Bank;
2. Mengoordinasikan serta memastikan pelaksanaan 2. Coordinating and ensuring duty implementation of
tugas Dewan Komisaris dan Komite-Komite Dewan the Board of Commissioners and Committees under
Komisaris sesuai ketentuan perundang-undangan yang the Board of Commissioners in accordance with
berlaku; dan applicable laws and regulations; and
3. Menandatangani Laporan Pengangkatan dan 3. Signing the Report on the Appointment and Dismissal
Penghentian Kepala Satuan Kerja Audit Intern ke of Head of Internal Audit Division to the Financial
Otoritas Jasa Keuangan paling lambat 10 hari setelah Services Authority no later than 10 days after the date of
tanggal pengangkatan dan penghentian. appointment and dismissal.
Etika Kerja Dewan Komisaris Board of Commissioners Work Ethics
Dalam melaksanakan tugas dan tanggung jawabnya, setiap In performing duties and responsibilities, each member
anggota Dewan Komisaris wajib menjunjung tinggi standar of the Board of Commissioners shall uphold ethical work
etika kerja, yang mencakup hal-hal sebagai berikut: standards, which include the following matters:
1. Dewan Komisaris dilarang memanfaatkan Bank untuk 1. The Board of Commissioners is prohibited from using
kepentingan pribadi, keluarga, dan/atau pihak lain yang the Bank for personal, family, and/or other party
dapat merugikan atau mengurangi keuntungan Bank; interests which may harm or reduce the Bank’s profit;
2. Dewan Komisaris dilarang mengambil dan/atau 2. The Board of Commissioners is prohibited from taking
menerima keuntungan pribadi dari Bank selain and/or receiving personal benefits from the Bank, other
remunerasi dan fasilitas lainnya yang ditetapkan RUPS; than remuneration and other facilities set by the GMS;
3. Dewan Komisaris wajib mengungkapkan dalam laporan 3. The Board of Commissioners must disclose the following
pelaksanaan GCG mengenai: matters in GCG implementation report:
a. Kepemilikan sahamnya, baik pada Bank maupun a. Share ownership, both in the Bank and in other
pada perusahaan lain, yang berkedudukan di dalam companies, domiciled inside and/or outside
dan/atau di luar negeri; the country;
b. Hubungan keuangan dan hubungan keluarga b. Financial relationship and family relationship
dengan anggota Dewan Komisaris lain, anggota with other members of Board of Commissioners,
Direksi dan/atau Pemegang Saham Pengendali members of Board of Directors, and/or Controlling
Perseroan; dan Shareholders of the Company; and
c. Remunerasi dan fasilitas lain yang diterima. c. Remuneration and other facilities received.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 163
Page 166
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Keputusan yang Perlu Mendapatkan Decisions Requiring Approval from the Board
Persetujuan Dewan Komisaris of Commissioners
Sesuai dengan ketentuan Anggaran Dasar Perseroan terdapat Pursuant to the Company’s Articles of Association,
beberapa keputusan yang wajib memperoleh persetujuan several decisions require the approval of the Board of
Dewan Komisaris. Hal ini bertujuan untuk memastikan setiap Commissioners. This aims to ensure that every strategic
keputusan strategis dan operasional Bank dilaksanakan and operational decision of the Bank is implemented with
dengan pengawasan yang tepat dan sesuai dengan prinsip GCG. proper oversight and in accordance with GCG principles.
Adapun keputusan-keputusan tersebut meliputi: These decisions include:
1. Penyediaan dana kepada pihak terkait sesuai dengan 1. Provision of funds to related parties in accordance
Peraturan Otoritas Jasa Keuangan mengenai Batas with Financial Services Authority Regulation on Legal
Maksimum Pemberian Kredit (BMPK) dan penyediaan Lending Limit (LLL) and provision of large exposures for
dana besar bagi bank umum; commercial banks;
2. Menyetujui kebijakan umum sesuai dengan ketentuan 2. Approving general policies in accordance with regulatory
yang dipersyaratkan oleh regulasi; requirements;
3. Menyetujui Rencana Strategis (Corporate Plan) dan 3. Approving the Bank’s Strategic Plan (Corporate Plan)
Rencana Bisnis Bank yang telah disusun Direksi; and Business Plan prepared by the Board of Directors;
4. Menunjuk akuntan publik dan/atau kantor akuntan 4. Appointing public accountant and/or public accounting
publik yang akan memberikan jasa audit atas informasi firm to provide audit services for the annual historical
keuangan historis tahunan; dan financial information; and
5. Memutuskan pengangkatan anggota komite yang 5. Deciding on the appointment of committee members
berasal dari pihak independen. from independent parties.
Dalam bidang tata kelola, Dewan Komisaris memberikan In regard to governance, the Board of Commissioners provided
rekomendasi terkait kebijakan kompensasi, menyetujui recommendations on compensation policy, approved
penunjukan kantor akuntan publik, serta menelaah hasil the appointment of public accounting firm, and reviewed
pemeriksaan Otoritas Jasa Keuangan tahun 2025 dan the results of the 2025 Financial Services Authority audit and
menyampaikan arahan perbaikan. Sebagai persiapan provided directives for improvement. As a preparation for
tahun berikutnya, Dewan Komisaris juga menetapkan the following year, The Board of Commissioners also
jadwal rapat bersama Direksi untuk tahun 2026 determines the schedule for the joint meeting with the Board
guna mendukung efektivitas koordinasi dan pengawasan of Directors for 2026 to support effective coordination and
kebijakan strategis Bank. supervision of the Bank’s strategic policies.
Komisaris Independen Independent Commissioner
Komisaris Independen merupakan elemen penting dalam Independent Commissioner is a crucial element in ensuring
menjaga kegiatan operasional agar tetap transparan, that operational activities remain transparent, accountable,
akuntabel, dan berada pada jalur yang tepat. Bank Ganesha and on the right track. Bank Ganesha ensures that
memastikan pengangkatan dan pelaksanaan tugas Komisaris the appointment and duty implementation of Independent
Independen telah memenuhi ketentuan sebagaimana Commissioners comply with the provisions stipulated in
diatur dalam Surat Edaran Otoritas Jasa Keuangan Financial Services Authority Circular No. 14/SEOJK.03/2025
No. 14/SEOJK.03/2025 tentang Penerapan Tata Kelola bagi on Governance Implementation for Commercial Banks. By
Bank Umum. Dengan tidak memiliki keterlibatan finansial, having no financial, managerial, shareholding, or family
manajerial, kepemilikan saham, maupun hubungan keluarga ties with other members of the Board of Commissioners,
dengan anggota Dewan Komisaris lainnya, Direksi, dan/atau the Board of Directors, and/or Controlling Shareholders,
Pemegang Saham Pengendali, serta tidak memiliki hubungan and having no relationship with the Bank, the Independent
dengan Bank, Komisaris Independen memastikan setiap Commissioners ensure that all decisions are free from
keputusan bebas dari pengaruh pihak tertentu. influences from any third party.
Selain aspek independensi, Bank juga memastikan bahwa Apart from independency, the Bank also ensures that
Komisaris Independen memiliki kompetensi, pengalaman, the Independent Commissioners have relevant
dan pengetahuan yang relevan di bidang perbankan competency, experience, and knowledge in banking
dan keuangan, sehingga mampu menjalankan fungsi and finance, enabling them to effectively carry out
pengawasan dan pemberian nasihat kepada Direksi secara supervisory and advisory functions to the Board of
efektif. Pemenuhan kualifikasi tersebut merupakan bagian Directors. Fulfilling these qualifications is part of
PT Bank Ganesha Tbk
164 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 167
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
dari upaya Bank untuk meningkatkan kualitas pengawasan, the Bank’s efforts to improve supervision quality, strengthen
memperkuat penerapan prinsip kehati-hatian, serta prudent principles application, and support the Bank’s
mendukung keberlanjutan kinerja Bank. sustainable performance.
Jumlah Komisaris Independen Bank Ganesha per 31 Desember 2025
Number of Independent Commissioners at Bank Ganesha as of December 31, 2025
2 dari 4 anggota Dewan Komisaris
2 of 4 members of the Board of Commissioners
Persentase Komisaris Independen per 31 Desember 2025
Percentage of Independent Commissioners as of December 31, 2025
50%
Persentase Minimal Berdasarkan Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023
Minimum Percentage Based on Financial Services Authority Regulation No. 17 of 2023
50%
Keterangan
Description
Telah memenuhi ketentuan Peraturan Otoritas Jasa Keuangan No. 17 tahun 2023
Has complied with the provisions of Financial Services Authority Regulation No. 17 of 2023
Pernyataan Independensi Komisaris Independen Statement of Independency of Independent
Commissioner
Komisaris Independen Bank Ganesha saat ini dijabat oleh The positions of Bank Ganesha’s Independent Commissioner
Sudarto dan Trisna Chandra yang telah memenuhi kriteria are currently held Sudarto and Trisna Chandra, who have met
yang harus dimiliki oleh Komisaris Independen dan telah the criteria required for Independent Commissioners and
menyampaikan Surat Pernyataan Independensi yang have submitted a Statement of Independency that complies
memenuhi ketentuan aspek independensi sebagaimana with the independency requirements as stipulated in Article
diatur dalam Pasal 25 ayat 1 Peraturan Otoritas Jasa 25 paragraph 1 of Financial Services Authority Regulation
Keuangan No. 33/POJK.04/2014 tentang Direksi dan Dewan No. 33/POJK.04/2014 on the Board of Directors and Board of
Komisaris Emiten atau Perusahaan Publik, sebagai berikut: Commissioners of Issuers or Public Companies, as follows:
Kriteria Komisaris Independen Trisna
Sudarto
Independent Commissioner Criteria Chandra
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk merencanakan, memimpin,
mengendalikan, atau mengawasi kegiatan Perseroan dalam waktu 6 bulan terakhir, kecuali untuk pengangkatan kembali sebagai
Komisaris Independen Perseroan pada periode berikutnya.
Not a person who works or has the authority and responsibility to plan, lead, control, or supervise the Company’s activities within
the last 6 months, except for reappointment as the Company’s Independent Commissioner in the following period.
Tidak mempunyai saham, baik langsung maupun tidak langsung pada Perseroan.
Has no shares, either directly or indirectly, in the Company.
Tidak mempunyai hubungan afiliasi dengan Perseroan, anggota Dewan Komisaris, anggota Direksi, atau Pemegang Saham Utama
Perseroan.
Has no affiliation with the Company, members of the Board of Commissioners, members of the Board of Directors, or the Major
Shareholders of the Company.
Tidak mempunyai hubungan usaha, baik langsung maupun tidak langsung yang berkaitan dengan kegiatan usaha Perseroan.
Has no business relationship, either directly or indirectly, related to the Company’s business activities.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 165
Page 168
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Rapat Dewan Komisaris Board of Commissioners’ Meeting
Sesuai dengan ketentuan Surat Edaran Otoritas Jasa Keuangan Pursuant to the Financial Services Authority Circular
No. 14/SEOJK.03/2025 tentang Penerapan Tata Kelola bagi No. 14/SEOJK.03/2025 on Governance Implementation for
Bank Umum, Dewan Komisaris wajib menyelenggarakan Commercial Banks, the Board of Commissioners shall hold
rapat internal secara berkala paling kurang 1 kali setiap regular internal meetings at least once every 2 months.
2 bulan. Rapat tersebut dihadiri oleh seluruh anggota These meetings shall be attended by all members of
Dewan Komisaris, dengan ketentuan kehadiran secara fisik the Board of Commissioners, provided that the meetings
paling sedikit 2 kali dalam 1 tahun, serta dapat dihadiri are attended in-person at least twice a year, and can also be
secara teleconference dengan tetap memperhatikan attended via teleconference, with due regard to the validity
keabsahan pengambilan keputusan. Dewan Komisaris of decision-making. The Board of Commissioners also holds
juga melaksanakan rapat gabungan dengan Direksi secara periodic joint meetings with the Board of Directors at least
berkala paling kurang 1 kali dalam 4 bulan. once every 4 months.
Rapat dapat dilaksanakan secara fisik maupun melalui Meetings can be held in person or via teleconference
sarana teknologi telekonferensi sesuai ketentuan internal technology in accordance with the Bank’s internal
Bank dan dinyatakan sah apabila dihadiri oleh lebih dari regulations and are deemed valid if attended by more than
setengah jumlah anggota, baik secara langsung maupun half of the members, either in person or through information
melalui sarana teknologi informasi. Keputusan rapat technology. Meeting decisions are made by consensus or
diambil berdasarkan musyawarah mufakat atau suara by majority vote in the event consensus is not reached. All
terbanyak apabila tidak tercapai mufakat, dan seluruh hasil meeting results are recorded in the minutes of meeting,
rapat dituangkan dalam risalah rapat yang ditandatangani signed by the meeting chair and distributed to all members
oleh pimpinan rapat serta didistribusikan kepada seluruh of the Board of Commissioners, including any dissenting
anggota Dewan Komisaris, termasuk pencatatan perbedaan opinions. In the event a meeting is held via teleconference
pendapat apabila ada. Dalam hal rapat diselenggarakan technology, the meeting shall be conducted based on decision
melalui sarana teknologi telekonferensi, pelaksanaan rapat to hold the meeting, recorded evidence administered in
dilengkapi dengan dasar keputusan penyelenggaraan, accordance with regulations, and minutes of the meeting
bukti rekaman yang ditatausahakan sesuai ketentuan, serta signed by all meeting participants and distributed
risalah rapat yang ditandatangani oleh seluruh peserta either directly or electronically.
rapat dan didistribusikan secara langsung atau elektronik.
Selain itu, Dewan Komisaris juga wajib menghadiri setiap Furthermore, the Board of Commissioners shall also attend
diadakannya RUPS Tahunan maupun RUPS Luar Biasa. every Annual GMS and Extraordinary GMS. The Board of
Tingkat kehadiran Dewan Komisaris dalam rapat selama Commissioners’ attendance level at meetings throughout
tahun 2025 ditunjukkan sebagai berikut: 2025 was shown below:
Rapat Dewan Komisaris Rapat Gabungan dengan Direksi
Board of Commissioners’ Meeting Joint Meeting with Board of Directors
Nama dan Jabatan Jumlah Kehadiran Jumlah Kehadiran
Jumlah Jumlah
Name and Position Total Attendance Total Attendance
Rapat Rapat
(%) (%)
Number of Number of
Tatap Muka Tatap Muka
Meetings Teleconference Meetings Teleconference
In-Person In-Person
Marcello Theodore Taufik
Presiden Komisaris 7 7 - 100,00 4 4 - 100,00
President Commissioner
Lisawati*
Komisaris 7 7 - 100,00 4 4 - 100,00
Commissioner
Sudarto
Komisaris Independen 7 7 - 100,00 4 4 - 100,00
Independent Commissioner
Trisna Chandra
Komisaris Independen 7 7 - 100,00 4 4 - 100,00
Independent Commissioner
Rata-rata Kehadiran (%)
100,00 100,00
Average Attendance (%)
* Efektif menjabat sebagai Komisaris sejak ditutupnya RUPS Tahunan tanggal 20 Juni 2025, sebelumnya menjabat sebagai Wakil Presiden Komisaris. / Effectively serving as Commissioner
since the closing of the Annual GMS on June 20, 2025, previously served as Vice President Commissioner.
PT Bank Ganesha Tbk
166 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 169
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Informasi terkait kehadiran Dewan Komisaris dalam RUPS tercantum pada bagian Rapat Umum Pemegang Saham.
Information on the attendance of the Board of Commissioners at GMS is stated in the General Meeting of
Shareholders section.
Pelaksanaan Tugas Dewan Komisaris Implementation of Board of Commissioners’
Duties
Selama tahun 2025, Dewan Komisaris telah melakukan Throughout 2025, the Board of Commissioners performed
tugas pengawasan, mengarahkan, memberikan saran, supervisory duties, provided guidance and advice,
memantau dan mengevaluasi pelaksanaan kebijakan monitored, and evaluated the implementation of the Bank’s
strategis Bank antara lain: strategic policies, including:
1. Melakukan pengawasan terhadap realisasi Rencana 1. Supervising the implementation of the Bank’s Business
Bisnis Bank (RBB); Plan (RBB);
2. Mengevaluasi tindak lanjut atas temuan audit internal; 2. Evaluating the follow-up actions on internal audit
findings;
3. Mengevaluasi tindak lanjut hasil pemeriksaan dari 3. Evaluating the follow-up of audit results from
Otoritas Jasa Keuangan; the Financial Services Authority;
4. Mengevaluasi laporan profil risiko; 4. Evaluating the risk profile report;
5. Mengevaluasi laporan tingkat kesehatan Bank; 5. Evaluating the Bank’s soundness level report;
6. Mengevaluasi penerapan manajemen Risiko; 6. Evaluating the implementation of Risk management;
7. Mengevaluasi sistem pengendalian internal; 7. Evaluating the internal control system;
8. Mengevaluasi pelaksanaan Fungsi Kepatuhan Bank; dan 8. Evaluating the implementation of the Bank’s Compliance
Function; and
9. Memberikan persetujuan atas hal-hal yang ditetapkan 9. Approving matters stipulated in the Bank’s Articles of
dalam Anggaran Dasar Bank. Association.
Rekomendasi, Evaluasi, dan Persetujuan Recommendation, Evaluation, and Approval
Dewan Komisaris of the Board of Commissioners
Dalam melaksanakan tugas dan tanggung jawabnya, In performing its duties and responsibilities, the Board
Dewan Komisaris terus berupaya mendorong pengawasan of Commissioners continuously strives to promote
yang lebih efektif. Sepanjang tahun 2025, Dewan Komisaris more effective supervision. Throughout 2025, the Board
telah mengeluarkan sejumlah rekomendasi, evaluasi, dan Commissioners issued a number of recommendations,
persetujuan antara lain: evaluations, and approvals, including:
1. Persetujuan perubahan struktur organisasi; 1. Approving changes to the organizational structure;
2. Evaluasi kinerja SKAI; 2. Evaluating the performance of SKAI;
3. Evaluasi penerapan manajemen risiko; 3. Evaluating the implementation of risk management;
4. Evaluasi atas kegiatan alih daya; 4. Evaluating outsourcing activities;
5. Evaluasi terhadap pelaksanaan fungsi kepatuhan Bank; 5. Evaluating the implementation of the Bank’s compliance
function;
6. Evaluasi penggunaan jasa akuntan publik dan kantor 6. Evaluating the use of services of public accountants and
akuntan publik yang melaksanakan general audit untuk public accounting firms that conducted general audit
tahun 2024; for 2024;
7. Persetujuan perubahan keanggotaan komite-komite di 7. Approving changes to the composition of committees
bawah Dewan Komisaris; dan under the Board of Commissioners; and
8. Persetujuan penunjukan akuntan publik dan kantor 8. Approving the appointment of public accountants and
akuntan publik untuk pelaksanaan general audit public accounting firms to conduct general audit in 2025.
tahun 2025.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 167
Page 170
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pemberhentian atau Penggantian Anggota Dismissal or Replacement of Members of
Dewan Komisaris the Board of Commissioners
Bank Ganesha menetapkan kebijakan pemberhentian atau Bank Ganesha establishes a policy for the dismissal or
penggantian anggota Dewan Komisaris sebelum berakhirnya replacement of members of the Board of Commissioners
masa jabatan dengan mengacu pada ketentuan Surat before the end of their term of office, in accordance with
Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2025. the provisions of Financial Services Authority Circular
Pemberhentian atau penggantian anggota Dewan Komisaris No. 14/SEOJK.03/2025. Dismissal or replacement of
sebelum berakhirnya masa jabatan, termasuk pemberhentian members of the Board of Commissioners before the end
sementara dapat dilakukan atas dasar alasan pribadi, of the term of office, including temporary dismissal, can
meliputi kondisi kesehatan yang memengaruhi kemampuan be carried out for personal reasons, including health
dalam menjalankan tugas dan tanggung jawabnya serta conditions that affect their ability to carry out duties and
adanya konflik kepentingan. Selain itu, pemberhentian responsibilities, and conflicts of interest. Furthermore,
atau penggantian juga dapat dilakukan berdasarkan alasan dismissal or replacement can also be carried out for other
lainnya, termasuk hasil penilaian kinerja melalui evaluasi reasons, including the results of performance assessments
internal dan/atau eksternal, serta adanya permasalahan through internal and/or external evaluation, as well as
hukum, baik pidana maupun perdata, yang berpotensi legal issues, both criminal and civil, that could potentially
mengganggu pelaksanaan tugas dan tanggung jawab interfere with the duty and responsibility performance of
anggota Dewan Komisaris. Setiap perubahan komposisi members of the Board of Commissioners. Any changes
Dewan Komisaris ditetapkan melalui RUPS dan disampaikan to the composition of the Board of Commissioners
kepada Otoritas Jasa Keuangan sesuai dengan ketentuan are determined through the GMS and submitted to
dan jangka waktu yang berlaku. the Financial Services Authority in accordance with
applicable provisions and time frame.
Khusus bagi Komisaris Independen, pemberhentian atau Specifically for Independent Commissioners, their dismissal
penggantian sebelum berakhirnya masa jabatan wajib or replacement before the end of the term of office shall
memperoleh persetujuan terlebih dahulu dari Otoritas Jasa obtain prior approval from the Financial Services Authority
Keuangan sebelum diputuskan dalam RUPS. Perseroan before being resolved at the GMS. The Company shall submit
wajib menyampaikan permohonan persetujuan kepada a request for approval to the Financial Services Authority
Otoritas Jasa Keuangan paling lama 1 bulan sebelum no later than 1 month prior to the planned GMS.
rencana pelaksanaan RUPS.
PT Bank Ganesha Tbk
168 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 171
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Direksi
Board of Directors
Direksi merupakan organ utama dalam struktur GCG yang The Board of Directors is the main organ within GCG
memegang tanggung jawab penuh dalam mengelola structure that is fully responsible for managing all of
seluruh kegiatan operasional Bank secara efektif dan the Bank’s operational activities effectively and sustainably
berkelanjutan sesuai dengan Anggaran Dasar Bank serta in accordance with the Bank’s Articles of Association and
peraturan perundang-undangan yang berlaku. Dalam applicable laws and regulations. In carrying out its functions,
menjalankan fungsinya, Direksi senantiasa menjunjung the Board of Directors consistently upholds the principles
tinggi prinsip integritas, akuntabilitas, serta berorientasi of integrity, accountability, and is oriented towards
pada pencapaian tujuan strategis Bank. achieving the Bank’s strategic objectives.
Pedoman dan Tata Tertib Kerja Direksi Board of Directors Charter
Dalam menjalankan fungsinya, Direksi memiliki Pedoman In performing its functions, the Board of Directors
dan Tata Tertib Kerja Direksi yang disusun mengacu pada has the Board of Directors’ Charter that is prepared in
Anggaran Dasar Bank dan menginduk pada Peraturan accordance with the Bank’s Articles of Association and
Otoritas Jasa Keuangan No. 33/POJK.04/2014 tentang Direksi based on by Financial Services Authority Regulation
dan Dewan Komisaris Emiten atau Perusahaan Publik. No. 33/POJK.04/2014 on the Board of Directors and Board of
Commissioners of Issuers or Public Companies.
Jumlah, Komposisi, dan Independensi Direksi Number, Composition, and Independency of
the Board of Directors
Jumlah Number
Berdasarkan Surat Edaran Otoritas Jasa Keuangan Based on Financial Services Authority Circular
No. 14/SEOJK.03/2025 tentang Penerapan Tata Kelola bagi Bank No. 14/SEOJK.03/2025 on Governance Implementation
Umum, Bank wajib memiliki anggota Direksi dengan jumlah for Commercial Banks, the Bank shall have at least
paling sedikit 3 orang, dengan salah satu di antaranya diangkat 3 members of the Board of Directors, one of them appointed
sebagai Direktur Utama yang berasal dari pihak independen as President Director from an independent party
yang tidak memiliki hubungan keuangan, hubungan with no financial, management, ownership, or family
kepengurusan, hubungan kepemilikan, dan/atau hubungan relationship with the Bank’s Controlling Shareholders.
keluarga dengan Pemegang Saham Pengendali Bank.
Komposisi Composition
Pada periode 2025, terdapat perubahan komposisi In the 2025 period, there were changes to the Board
anggota Direksi berdasarkan Keputusan RUPS Tahunan of Directors’ composition based on the Resolution of
yang diadakan pada 20 Juni 2025, yang memberhentikan the Annual GMS held on June 20, 2025, which honorably
dengan hormat Lenny Sugihat selaku Presiden Direktur dismissed Lenny Sugihat as President Director of
Perseroan efektif terhitung sejak ditutupnya RUPS dan the Company, effective as of the closing of the GMS and
memberhentikan dengan hormat Setiawan Kumala honorably dismissed Setiawan Kumala as Vice President
selaku Wakil Presiden Direktur untuk selanjutnya Director to subsequently be appointed as President
diangkat sebagai Presiden Direktur Perseroan efektif Director of the Company, effective as of obtaining the fit and
terhitung sejak diperolehnya fit and proper test proper test, and effectively serving as of August 1, 2025.
dan efektif menjabat pada tanggal 1 Agustus 2025.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 169
Page 172
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Dengan demikian, komposisi Direksi Bank Ganesha Thus, the composition of Bank Ganesha’s Board of Directors
per 31 Desember 2025 menjadi sebagai berikut: as of December 31, 2025, was as follows:
Komposisi Direksi Periode 29 Mei 2024-20 Juni 2025
Composition of the Board of Directors for the Period of May 29, 2024-June 20, 2025
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Presiden Direktur Akta Pernyataan Keputusan Rapat No. 232 tanggal 29 Mei 2024 (2024-2027).
Lenny Sugihat
President Director Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Wakil Presiden Direktur Akta Pernyataan Keputusan Rapat No. 248 tanggal 28 Juni 2024 (2024-2027).
Setiawan Kumala
Vice President Director Deed of Meeting Resolutions No. 232 dated June 28, 2024 (2024-2027).
Direktur Akta Pernyataan Keputusan Rapat No. 232 tanggal 29 Mei 2024 (2024-2027).
Suroso
Director Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Direktur Akta Pernyataan Keputusan Rapat No. 232 tanggal 29 Mei 2024 (2024-2027).
Arif Wicaksono
Director Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Direktur Akta Pernyataan Keputusan Rapat No. 003 tanggal 1 Oktober 2024 (2024-2027).
Ibrahim
Director Deed of Meeting Resolutions No. 003 dated Oktober 1, 2024 (2024-2027).
Komposisi Direksi Periode 20 Juni 2025-sekarang
Composition of the Board of Directors for the Period of June 20, 2025-present
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Presiden Direktur Akta Pernyataan Keputusan Rapat No. 24 tanggal 5 Agustus 2025 (2025-2026).
Setiawan Kumala
President Director Deed of Meeting Resolutions No. 24 dated August 5, 2025 (2025-2026).
Direktur Akta Pernyataan Keputusan Rapat No. 24 tanggal 5 Agustus 2025 (2024-2026).
Suroso
Director Deed of Meeting Resolutions No. 24 dated August 5, 2025 (2024-2026).
Direktur Akta Pernyataan Keputusan Rapat No. 24 tanggal 5 Agustus 2025 (2024-2026).
Arif Wicaksono
Director Deed of Meeting Resolutions No. 24 dated August 5, 2025 (2024-2026).
Direktur Akta Pernyataan Keputusan Rapat No. 24 tanggal 5 Agustus 2025 (2024-2026).
Ibrahim
Director Deed of Meeting Resolutions No. 24 dated August 5, 2025 (2024-2026).
Independensi Independency
Seluruh anggota Direksi Perseroan senantiasa menjunjung All members of the Board of Directors consistently uphold
tinggi prinsip independensi dalam melaksanakan tugas the principle of independency in performing their duties
dan tanggung jawabnya. Hal ini tercermin dari tidak adanya and responsibilities. This is reflected in the absence of
hubungan afiliasi dengan Pemegang Saham Pengendali, any affiliation with the Controlling Shareholder, whether
baik dalam bentuk hubungan keuangan, kepengurusan, in the form of financial, management, ownership, or
kepemilikan, maupun hubungan keluarga, sehingga setiap family relationships, so that all decisions and operational
keputusan dan tindakan operasional dapat dilakukan actions can be made objectively and free from conflicts of
secara objektif dan bebas dari benturan kepentingan. interest. The President Director has also met applicable
Presiden Direktur juga telah memenuhi ketentuan independence requirements, enabling him to carry out his
independensi yang berlaku, sehingga mampu menjalankan leadership functions professionally and independently.
fungsi kepemimpinan secara profesional dan independen.
Penilaian Kemampuan dan Kepatutan Direksi Board of Directors’ Fit and Proper Test
Peraturan Otoritas Jasa Keuangan No. 27/POJK.03/2016 Financial Services Authority Regulation No. 27/POJK.03/2016
tentang Penilaian Kemampuan dan Kepatutan bagi Pihak on Fit and Proper Test for Main Parties of Financial
Utama Lembaga Jasa Keuangan menetapkan bahwa Services Institutions stipulates that every member of
setiap anggota Direksi wajib dinyatakan lulus dalam uji the Board of Directors shall pass the fit and proper test. This
kemampuan dan kepatutan (fit and proper test). Penilaian assessment is crucial to ensure that members of the Board
ini sangat penting untuk memastikan bahwa anggota of Directors have adequate capacity and competency to
Direksi memiliki kapasitas dan kompetensi yang memadai, carry out their responsibilities effectively, professionally,
PT Bank Ganesha Tbk
170 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 173
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
sehingga dapat menjalankan tanggung jawabnya and responsibly. Details of the fit and proper test results
secara efektif, profesional, dan bertanggung jawab. for the Board of Directors of Bank Ganesha can be seen in
Rincian hasil fit and proper test Direksi Bank Ganesha dapat the following table:
dilihat pada tabel berikut:
Tanggal Persetujuan Otoritas Jasa
Nama Jabatan Pelaksana Hasil Keuangan
Name Position Executor Result Financial Services Authority
Approval Date
Presiden Direktur Otoritas Jasa Keuangan Lulus 14 Desember 2022
Lenny Sugihat*
President Director Financial Services Authority Passed December 14, 2022
Presiden Direktur Otoritas Jasa Keuangan Lulus 1 Agustus 2025
Setiawan Kumala**
President Director Financial Services Authority Passed August 1, 2025
Direktur Otoritas Jasa Keuangan Lulus 14 Desember 2022
Suroso
Director Financial Services Authority Passed December 14, 2022
Direktur Otoritas Jasa Keuangan Lulus 14 Desember 2022
Arif Wicaksono
Director Financial Services Authority Passed December 14, 2022
Direktur Otoritas Jasa Keuangan Lulus 26 September 2024
Ibrahim
Director Financial Services Authority Passed September 26, 2024
* Efektif berhenti menjabat sebagai Presiden Direktur sejak ditutupnya RUPS Tahunan tanggal 20 Juni 2025. / Effectively resigned as President Director as of the closing of the Annual GMS
on June 20, 2025.
** Efektif menjabat sebagai Presiden Direktur pada tanggal 5 Agustus 2025, sebelumnya menjabat sebagai Wakil Presiden Direktur. / Effectively serving as President Director as of
August 5, 2025, previously served as Vice President Director.
Sertifikasi Manajemen Risiko Direksi Board of Directors’ Risk Management
Certification
Bank Ganesha memastikan bahwa seluruh anggota Direksi Bank Ganesha ensures that all members of the Board of
telah memperoleh Sertifikasi Manajemen Risiko sebagai Directors have obtained Risk Management Certification as
bagian dari persyaratan fit and proper test, sesuai dengan part of the fit and proper test requirements, in accordance
Peraturan Otoritas Jasa Keuangan No. 24 Tahun 2022. with Financial Services Authority Regulation No. 24 of 2022.
Sertifikasi ini menjadi bukti bahwa anggota Direksi memiliki This certification serves as the evidence that the Board of
kompetensi, keahlian, dan pemahaman yang memadai Directors’ members have adequate competency, expertise,
dalam pengelolaan risiko, sehingga mampu menjalankan and understanding in risk management, enabling them to
tanggung jawabnya secara efektif dalam menjaga stabilitas effectively carry out their responsibilities in maintaining
operasional Bank. Rincian mengenai sertifikasi manajemen the Bank’s operational stability. Details of the risk
risiko yang dimiliki Direksi disajikan pada tabel berikut: management certifications held by the Board of Directors
are presented in the following table:
Nama Jabatan Jenjang Masa Berlaku Penyelenggara
Name Position Level Validity Period Organizer
Presiden Direktur Jenjang 7 19 Maret 2027 Lembaga Sertifikasi Profesi Perbankan
Lenny Sugihat*
President Director Level 7 March 19, 2027 Banking Professional Certification Institution
Presiden Direktur Jenjang 7 19 Maret 2027 Lembaga Sertifikasi Profesi Perbankan
Setiawan Kumala**
President Director Level 7 March 19, 2027 Banking Professional Certification Institution
Direktur Jenjang 7 19 Maret 2027 Lembaga Sertifikasi Profesi Perbankan
Suroso
Director Level 7 March 19, 2027 Banking Professional Certification Institution
Direktur Jenjang 7 19 Maret 2027 Lembaga Sertifikasi Profesi Perbankan
Arif Wicaksono
Director Level 7 March 19, 2027 Banking Professional Certification Institution
Direktur Jenjang 7 15 Juli 2027 Lembaga Sertifikasi Profesi Perbankan
Ibrahim
Director Level 7 July 15, 2027 Banking Professional Certification Institution
* Efektif berhenti menjabat sebagai Presiden Direktur sejak ditutupnya RUPS Tahunan tanggal 20 Juni 2025. / Effectively resigned as President Director as of the closing of the Annual GMS
on June 20, 2025.
** Efektif menjabat sebagai Presiden Direktur pada tanggal 5 Agustus 2025, sebelumnya menjabat sebagai Wakil Presiden Direktur. / Effectively serving as President Director as of
August 5, 2025, previously served as Vice President Director.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 171
Page 174
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Rangkap Jabatan Direksi Concurrent Positions of Board of Directors
Mengacu pada ketentuan Surat Edaran Otoritas Jasa Referring to the provisions of Financial Services Authority
Keuangan No. 14/SEOJK.03/2025, anggota Direksi dilarang Circular No. 14/SEOJK.03/2025, members of the Board of
merangkap jabatan pada posisi atau jabatan tertentu yang Directors are prohibited from holding concurrent positions
berpotensi menimbulkan benturan kepentingan serta or positions that may potentially cause conflict of interest
dapat mengganggu efektivitas pelaksanaan tugas dan and disrupt the effective implementation of their duties and
tanggung jawab Direksi. Larangan rangkap jabatan tersebut responsibilities. This prohibition on concurrent positions
mencakup, antara lain: includes, among others:
1. Sebagai anggota Direksi, anggota Dewan Komisaris, 1. As a member of the Board of Directors, member of
anggota Dewan Pengawas Syariah, atau pejabat eksekutif the Board of Commissioners, member of the Sharia
pada bank, perusahaan, dan/atau lembaga lain; Supervisory Board, or executive officer at a bank,
company, and/or other institution;
2. Pada bidang tugas fungsional lembaga keuangan 2. In the field of functional duties of at bank and/or non-
bank dan/atau lembaga keuangan bukan bank yang bank financial institution domiciled at home or abroad;
berkedudukan di dalam maupun di luar negeri;
3. Jabatan lain yang dapat menimbulkan benturan 3. Other positions that may cause conflict of interest in
kepentingan dalam pelaksanaan tugas sebagai anggota the performance of duties as a member of the Board of
Direksi; dan/atau Directors; and/or
4. Jabatan lain sesuai dengan ketentuan peraturan 4. Other positions in accordance with the provisions of
perundang-undangan. laws and regulations.
Tugas dan Tanggung Jawab Direksi Duties and Responsibilities of the Board of
Directors
Dalam rangka meningkatkan efektivitas pengelolaan To improve the Company management effectiveness
Perseroan serta memastikan proses pengambilan and ensure that the decision-making process is accurate,
keputusan yang akurat, terukur, dan selaras dengan measurable, and aligned with business strategy,
strategi bisnis, Perseroan menerapkan pembagian tugas the Company implements a clear and structured division
dan tanggung jawab Direksi secara jelas dan terstruktur. of duties and responsibilities for the Board of Directors.
Ketentuan mengenai pembagian tugas ini ditetapkan melalui The provisions on the division of duties are stipulated in
Surat Keputusan Direksi tertanggal 24 Juni 2024, yang Board of Directors’ Letter June 24, 2024, which details
memuat rincian peran dan lingkup tanggung jawab masing- the roles and scope of responsibilities of each member of
masing anggota Direksi sebagaimana diuraikan berikut: the Board of Directors, as outlined below:
Lenny Sugihat*
Setiawan Kumala**
Presiden Direktur
President Director
1. Melakukan seluruh tugas dan tanggung jawab yang dibebankan oleh 1. Performing all duties and responsibilities assigned by Shareholders,
Pemegang Saham, termasuk di dalamnya penetapan strategi Bank; including the implementation of the Bank’s strategy;
2. Mengoordinasikan dan memonitor pencapaian RBB yang telah disetujui 2. Coordinating and monitoring RBB achievements that have been approved
oleh Dewan Komisaris; by the Board of Commissioners;
3. Mengoordinasikan dan memonitor pelaksanaan tugas dan pekerjaan 3. Coordinating and monitoring the implementation of the duties and
anggota Direksi sesuai bidang tugas masing-masing; responsibilities of Board of Directors’ members according to their
respective duties;
4. Memonitor, mengarahkan, dan memastikan bahwa fungsi dan kegiatan 4. Monitoring, directing, and ensuring that the supervisory and internal
pengawasan serta pengendalian intern telah dilaksanakan sesuai control functions and activities have been carried out in accordance with
dengan sistem, prosedur, dan ketentuan yang berlaku, termasuk the applicable system, procedure, and regulation, including coordinating
mengoordinasikan dan memonitor kelancaran kegiatan operasional, baik and monitoring the smooth running of operational activities, at head
kantor pusat maupun kantor cabang; office and branch offices;
5. Memonitor bahwa kegiatan operasional maupun non-operasional pada 5. Monitoring that operational and non-operational activities in all work
seluruh unit kerja telah dijalankan sesuai dengan strategi, kebijakan, dan units have been carried out in accordance with the applicable strategies,
prosedur yang berlaku; policies, and procedures;
* Efektif berhenti menjabat sebagai Presiden Direktur sejak ditutupnya RUPS Tahunan tanggal 20 Juni 2025. / Effectively resigned as President Director as of the closing of the Annual GMS
on June 20, 2025.
** Efektif menjabat sebagai Presiden Direktur pada tanggal 5 Agustus 2025, sebelumnya menjabat sebagai Wakil Presiden Direktur. / Effectively serving as President Director as of
August 5, 2025, previously served as Vice President Director.
PT Bank Ganesha Tbk
172 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 175
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Lenny Sugihat*
Setiawan Kumala**
Presiden Direktur
President Director
6. Memonitor dan meyakinkan seluruh kegiatan operasional Bank telah 6. Monitoring and making sure that all Bank operational activities are
sesuai dengan peraturan atau ketentuan dan prosedur kegiatan transaksi in accordance with the regulations or provisions and procedures for
operasional yang telah ditetapkan, termasuk merumuskan garis kebijakan operational transaction activities that have been established, including
mengenai wewenang limit operasional di lingkungan kantor pusat atau formulating policy lines regarding operational limit authority within
kantor cabang; the head office or branch offices;
7. Mengoordinasikan pelaksanaan tugas dan tanggung jawab Satuan Kerja 7. Coordinating duty and responsibility implementation of the Internal
Audit Intern dan tindak lanjut temuan Satuan Kerja Audit Intern, antara Audit Division and following up on findings of the Internal Audit Division,
lain: including:
a. Audit atas pelaksanaan ketentuan intern dan ekstern pada kegiatan a. Audit on internal and external regulations implementation on
operasional Bank; the Bank’s operational activities;
b. Audit atas kegiatan perkreditan dan operasional Bank; b. Audit of the Bank’s credit and operational activities;
c. Evaluasi sadar risiko dan kemampuan identifikasi risiko oleh setiap c. Evaluation of risk awareness and risk identification capability by each
unit kerja; dan unit; and
d. Pelaksanaan fungsi strategi anti-fraud dalam Bank, termasuk sistem d. Implementation of anti-fraud strategy function within the Bank,
pengendalian fraud yang meliputi: pencegahan; deteksi; investigasi, including fraud control system: prevention; detection; investigation,
pelaporan dan sanksi; pemantauan, evaluasi dan tindak lanjut; reporting, and sanctions; as well as monitoring, evaluation, and
follow-up;
8. Mengoordinasikan pelaksanaan tugas dan tanggung jawab Bagian Analisa 8. Coordinating duty and responsibility implementation of Credit Risk
Risiko Kredit dan Bagian Legal & Remedial, antara lain: Analysis Department and the Legal & Remedial Department, including:
a. Pelaksanaan proses analisa kredit telah dijalankan sesuai dengan a. The credit analysis process has been carried out in accordance with
ketentuan yang berlaku sebagai dasar pertimbangan keputusan kredit the applicable regulations as a basis for considering credit decisions
oleh Komite Kredit; by the Credit Committee;
b. Memonitoring tingkat kolektibilitas kredit dan usaha penyehatan b. Monitoring the level of credit collectibility and efforts to restructure or
atau penyelesaian kredit bermasalah pada kantor pusat atau kantor settle non-performing loans at head office or branch offices;
cabang;
c. Penyusunan strategi penyehatan atau penyelesaian kredit bermasalah; c. Developing strategies for restructuring or settlement of non-
performing loans;
9. Mengoordinasikan dan memonitor kegiatan administrasi kredit dalam 9. Coordinating and monitoring credit administration activities to support the
mendukung kelancaran proses kredit, sesuai dengan kebijakan, sistem smooth running of credit process, in accordance with established policies,
dan prosedur yang telah ditetapkan, termasuk namun tidak terbatas systems, and procedures, including but not limited to the implementation
pada pelaksanaan Management Information System dan pelaporan terkait of Management Information System and reporting related to credit both
kredit baik internal maupun kepada pihak regulator; internally and to regulators;
10. Mengoordinasikan pelaksanaan tugas dan tanggung jawab penyelenggaraan 10. Coordinating duty and responsibility implementation of the Corporate
fungsi Sekretaris Perusahaan, termasuk namun tidak terbatas pada semua Secretary function, including but not limited to all correspondence
kegiatan korespondensi (surat menyurat), hubungan masyarakat, kegiatan activities, public relations, social responsibility activities, preparation or
tanggung jawab sosial, persiapan atau pelaksanaan RUPS Tahunan atau implementation of the Annual GMS or Extraordinary GMS, public exposure,
RUPS Luar Biasa, paparan publik, aksi korporasi, dan lainnya; corporate actions, and others;
11. Menandatangani surat-surat berharga, data/dokumen penting 11. Signing securities, important Company data/documents, Board of
perusahaan, surat-surat keputusan Direksi, laporan kepada otoritas/ Directors’ decision letters, reports to authorities/regulators, appointment
regulator, penunjukan kuasa dan surat/laporan/data/dokumen lainnya of powers of attorney and other letters/reports/data/documents in
sesuai dengan ketentuan yang berlaku; accordance with the applicable regulations;
12. Membina hubungan yang baik dengan otoritas/regulator, nasabah, calon 12. Establishing good relationships with authorities/regulators, customers,
nasabah, mitra bisnis dan instansi terkait untuk terciptanya hubungan prospective customers, business partners, and related agencies to create
yang harmonis; dan harmonious relationships; and
13. Melaksanakan tugas-tugas lain yang diatur oleh Anggaran Dasar dan 13. Performing other duties stipulated by the Articles of Association and
peraturan/ketentuan perundang-undangan yang berlaku sepanjang applicable laws and regulations/provisions, as long as they are still within
masih dalam ruang lingkup tugas dan fungsi Presiden Direktur. the scope of duties and functions of the President Director.
* Efektif berhenti menjabat sebagai Presiden Direktur sejak ditutupnya RUPS Tahunan tanggal 20 Juni 2025. / Effectively resigned as President Director as of the closing of the Annual GMS
on June 20, 2025.
** Efektif menjabat sebagai Presiden Direktur pada tanggal 5 Agustus 2025, sebelumnya menjabat sebagai Wakil Presiden Direktur. / Effectively serving as President Director as of
August 5, 2025, previously served as Vice President Director.
Setiawan Kumala**
Wakil Presiden Direktur
Vice President Director
1. Merancang dan menetapkan kebijakan yang menyangkut bidang 1. Designing and establishing policies related to the areas of credit, funding,
perkreditan, pendanaan, dan fee based income; and fee-based income;
2. Mengoordinasikan dan memonitor pelaksanaan tugas, wewenang, fungsi, 2. Coordinating and monitoring the implementation of duties, authorities,
dan tanggung jawab Direktur Konsumer, Bisnis Digital, dan Teknologi functions, and responsibilities of the Consumer, Digital Business, and
Informasi; Information Technology Director;
** Efektif menjabat sebagai Presiden Direktur pada tanggal 5 Agustus 2025, sebelumnya menjabat sebagai Wakil Presiden Direktur. / Effectively serving as President Director as of
August 5, 2025, previously served as Vice President Director.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 173
Page 176
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Setiawan Kumala**
Wakil Presiden Direktur
Vice President Director
3. Merumuskan strategi kredit, pendanaan, dan fee based income yang 3. Formulating efficient and effective credit, funding and fee-based income
efisien dan efektif, menyosialisasikannya kepada pejabat/unit kerja strategies, disseminating them to relevant officials/departments, as well
terkait, serta melakukan evaluasi secara berkala atas pelaksanaan strategi as carrying out regular evaluations of the implementation of these
tersebut; strategies;
4. Menyusun garis-garis kebijakan perkreditan, pendanaan, dan fee based 4. Developing clear credit, funding, and fee-based income policy lines,
income yang jelas, antara lain berupa: including:
a. Target Market; a. Target Market;
b. Account Management; b. Account Management;
c. Solicitation/Account Plan; c. Solicitation/Account Plan;
d. Risk Asset Monitoring; d. Risk Asset Monitoring;
e. Market Environment Analysis; dan e. Market Environment Analysis; and
f. Competitor Analysis; f. Competitor Analysis;
5. Merancang dan menetapkan sistem dan prosedur perkreditan, 5. Designing and establishing credit, funding, and fee-based income system
pendanaan, dan fee based income, termasuk namun tidak terbatas pada and procedures, including but not limited to credit monitoring, achieving
monitoring kredit, pencapaian target pendanaan, dan fee based income; funding targets, and fee-based income;
6. Mengoordinasikan seluruh kegiatan Bank yang berkaitan dengan 6. Coordinating all Bank activities related to credit, funding, and fee-based
perkreditan, pendanaan, dan fee based income, baik pada kantor pusat income, both at head office and branch offices;
maupun kantor cabang;
7. Mengkoordinasikan penyelenggaraan kegiatan wealth management, 7. Coordinating the implementation of wealth management activities,
termasuk cross selling kepada nasabah; including cross selling to customers;
8. Menyusun Rencana Kerja dan Anggaran Tahunan (RKAT) kantor cabang 8. Preparing Annual Work Plans and Budgets (RKAT) for branch offices
agar selaras dengan RBB, mengevaluasi dan memonitor keberhasilan to be in line with RBB, evaluating and monitoring operational success
operasional (pencapaian kinerja) kantor cabang, serta mengarahkan (performance achievements) of branch offices, as well as directing
upaya-upaya perbaikan yang diperlukan; necessary improvement efforts;
9. Mengoordinasikan pelaksanaan proses rekrutmen pimpinan cabang/ 9. Coordinating the implementation of recruitment process for branch/
cabang pembantu, termasuk namun tidak terbatas pada penetapan sub-branch leaders, including but not limited to determining recruitment
kriteria/syarat rekrutmen, dengan berkoordinasi bersama Direktur criteria/requirements, in coordination with the Operations, Finance &
Operasional, Keuangan & Treasury; Treasury Director;
10. Mengoordinasikan pelaksanaan tugas dan tanggung jawab Divisi HRM, 10. Coordinating the implementation of duties and responsibilities of HRM,
Premises & Services: Premises & Services Division:
a. Perumusan arah dan kebijakan serta pola pembinaan dan a. Formulation of direction and policies as well as patterns of guidance
pengembangan sumber daya manusia guna menciptakan sumber and development of human resource to create productive human
daya manusia yang produktif secara kuantitas dan kualitas; resources in terms of quantity and quality;
b. Perumusan pola dan kebijakan penilaian karyawan (performance b. Formulation of employee assessment patterns and policies
appraisal) yang menjamin keadilan (fairness) dalam sistem reward & (performance appraisal) that ensures fairness in the reward &
punishment; punishment system;
c. Merancang dan mengevaluasi sistem perencanaan karyawan dan c. Designing and evaluating employee and carrier path planning systems,
carrier path, termasuk pola rekrutmen, mutasi, promosi, demosi, serta including the patterns of recruitment, transfer, promotion, demotion,
kerja sama dengan mitra penyedia jasa sumber daya manusia untuk as well as cooperation with human resource service provider partners
pemenuhan kebutuhan; to fulfill the needs;
d. Perumusan pola dan kebijakan remunerasi, pengelolaan administrasi d. Formulating remuneration patterns and policies, managing human
sumber daya manusia, serta koordinasi dengan kantor aktuaria resource administration, and coordinating with independent
independen terkait perhitungan imbalan pascakerja tahunan; dan actuarial offices regarding the calculation of annual post-employment
benefits; and
e. Mengoordinasikan dan memonitor kegiatan yang terkait dengan e. Coordinating and monitoring activities related to Fixed Asset
Bagian Manajemen Aktiva Tetap dan Logistik, antara lain: Management and Logistics, including:
• Memastikan tersedianya sarana dan prasarana jaringan kantor • Ensuring the availability of office network facilities and infrastructure
sebagai bagian dari strategi pengembangan usaha Bank, sesuai as part of the Bank’s business development strategy, in accordance
kebijakan investasi dan bisnis Bank; with the Bank’s investment and business policies;
• Mengelola barang cetakan dan alat tulis kantor untuk mendukung • Managing printed materials and office stationery to support
operasional, administrasi, dan pelayanan; operations, administration, and services;
• Melakukan kegiatan pengadaan, pemeliharaan, asuransi atas • Carrying out procurement, maintenance, insurance activities for
aktiva tetap/inventasis kantor, penyediaan sarana komunikasi, fixed assets/office inventory, provision of communication facilities,
pembayaran atas pembelian aktiva tetap dan inventaris, batas payment for purchases of fixed assets and inventory, capitalization
kapitalisasi, penyusutan, penghapusan, penomoran, serta mutasi limits, depreciation, deletion, numbering, and transfer of inventory
inventaris milik Bank; dan belonging to the Bank; and
• Melaksanakan penunjukan rekanan/vendor dan proses evaluasinya • Implementing the appointment of partner/vendor appointment
untuk menunjang kegiatan operasional Bank. and evaluation process to support the Bank’s operational activities.
11. Menjalin hubungan baik dengan nasabah, calon nasabah, mitra bisnis, 11. Establishing good relationships with customers, prospective customers,
dan instansi atau pejabat terkait; dan business partners, and related agencies or officials; and
12. Melaksanakan tugas-tugas lainnya yang diberikan oleh atasan dan yang 12. Carrying out other duties assigned by superiors and stipulated by
diatur oleh Anggaran Dasar, sepanjang masih dalam ruang lingkup tugas the Articles of Association, as long as they are still within the scope of
dan fungsi Wakil Presiden Direktur. the Vice President Director’s duties and function.
** Efektif menjabat sebagai Presiden Direktur pada tanggal 5 Agustus 2025, sebelumnya menjabat sebagai Wakil Presiden Direktur. / Effectively serving as President Director as of
August 5, 2025, previously served as Vice President Director.
PT Bank Ganesha Tbk
174 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 177
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Suroso
Direktur Kepatuhan & Risiko
Risk & Compliance Director
1. Menetapkan langkah-langkah yang diperlukan untuk memastikan Bank telah 1. Determining the necessary steps to ensure that the Bank has complied
memenuhi seluruh peraturan otoritas dan peraturan perundang-undangan with all regulatory authorities and other applicable laws and regulations
lain yang berlaku dalam rangka pelaksanaan prinsip kehati-hatian; in the context of implementing the prudential principle;
2. Memantau dan memastikan pelaksanaan seluruh perjanjian dan 2. Monitoring and ensuring the implementation of all agreements and
komitmen yang dibuat oleh Bank dengan otoritas/instansi terkait; commitments made by the Bank to the relevant authorities/ agencies;
3. Meyakini Direksi Bank tidak menempuh kebijakan dan/atau menetapkan 3. Ensuring that the Bank’s Board of Directors does not adopt policies
keputusan yang bertentangan dengan peraturan otoritas dan peraturan and/ or make decisions that conflict with regulatory authorities and other
lain yang berlaku; applicable regulations;
4. Memiliki tanggung jawab atas penyusunan dan pengujian terhadap setiap 4. Having responsibility for the preparation and testing of all forms of
bentuk kebijakan, sistem, prosedur, dan produk/aktivitas baru yang policies, systems, procedures, and new products/activities implemented
diterapkan di Bank; at the Bank;
5. Memiliki tanggung jawab terhadap penerapan Prinsip Mengenal Nasabah 5. Having responsibility for the implementation of Know Your Customer
(Know Your Customer), termasuk di antaranya penerapan penerapan Principle, including the implementation of AML & CFT based on
anti pencucian uang dan pencegahan pendanaan terorisme (APU PPT) the risk-based approach (RBA) concept, reporting of suspicious financial
berdasarkan konsep risk based approach (RBA), pelaporan laporan transaction reports (LTKM), reports of cash financial transactions (LTKT),
transaksi keuangan mencurigakan (LTKM), laporan transaksi keuangan financial transactions of transfer of funds from and to outside state (TKL)
tunai (LTKT), transaksi keuangan transfer dana dari dan ke luar negeri to the center for financial transaction reports and analysis (PPATK);
(TKL) ke pusat pelaporan dan analisis transaksi keuangan (PPATK);
6. Meyakini penerapan GCG telah dijalankan dengan baik dan benar di Bank; 6. Ensuring that the implementation of GCG has been carried out properly
and correctly in the Bank;
7. Memiliki tanggung jawab terhadap pelaksanaan/penerapan manajemen 7. Having responsibility for the Implementation/application of risk
risiko di Bank dari mulai proses identifikasi, pengukuran, pemantauan, management at the Bank from the process of identifying, measuring,
dan pengendalian risiko; monitoring, and controlling risks;
8. Mengevaluasi kebijakan manajemen risiko serta perubahannya termasuk 8. Evaluating risk management policies and their changes including risk
strategi manajemen risiko dan contingency plan; management strategies and contingency plans;
9. Mengoordinasikan penerapan risk management sesuai dengan BASEL 9. Coordinating the implementation of risk management in accordance
Accord II dan BASEL III di Bank, termasuk penyediaan sumber daya with BASEL Accord II and BASEL III at the Bank, including the provision of
manusia, sarana, dan prasarana penunjang; human resources, and supporting facilities and infrastructure;
10. Memiliki tanggung jawab terhadap penyusunan risk profile dan laporan 10. Having responsibility for preparing the Bank’s risk profile and compliance
kepatuhan Bank secara berkala dan melaporkan serta mempresentasikan reports on a regular basis and reporting and presenting them to
ke otoritas, termasuk namun tidak terbatas pada koordinasi penilaian the authorities, including but not limited to coordinating assessments and
dan penyampaian tingkat kesehatan bank berdasarkan risiko (risk based submitting the risk-based bank ratings;
bank rating);
11. Memiliki tanggung jawab terhadap pelaksanaan fungsi keamanan siber (cyber 11. Having responsibility for the implementation of cyber security function,
security), termasuk namun tidak terbatas pada proses penilaian mandiri including but not limited to self-assessment process for the maturity level
(self-assessment) tingkat kematangan (maturity) risiko siber (cyber risk); of cyber risk;
12. Mengoordinasikan perhitungan kebutuhan modal sesuai profil risiko, 12. Coordinating the calculation of capital requirements according to
termasuk namun tidak terbatas pada penyusunan pedoman internal the risk profile, including but not limited to preparing the internal
capital adequacy assessment process (ICAAP) dan perhitungan kewajiban capital adequacy assessment process (ICAAP) guidelines and calculating
penyediaan modal minimum (KPMM) sesuai profil risiko (ICAAP) secara the minimum capital adequacy ratio (CAR) according to the risk profile
berkala (per semester); (ICAAP) periodically (per semester);
13. Memberikan rekomendasi atas hal-hal yang terkait dengan keputusan- 13. Providing recommendations on matters related to business decisions
keputusan bisnis yang bertentangan dengan prosedur yang telah ditetapkan that conflict with established procedures based on risk profile analysis,
berdasarkan analisa profil risiko, antara lain keputusan pelampauan including decisions to exceed business expansions, credits, operations
ekspansi usaha, perkreditan, operasional yang berpotensi meningkatkan that have the potential to increase the specified risk exposure (risk
eksposur risiko yang ditetapkan (risk appetite & risk tolerance); dan appetite & risk tolerance), and efective and inexpensive funding; and
14. Melaksanakan tugas-tugas lainnya yang diberikan oleh Presiden Direktur 14. Performing other duties assigned by the President Director and stipulated
dan yang diatur oleh Anggaran Dasar sepanjang masih dalam ruang in the Articles of Association as long as they are within the scope of duties
lingkup tugas dan fungsi Direktur yang membawahi Fungsi Kepatuhan. and functions of the Director in Charge of Compliance Function.
Arif Wicaksono
Direktur Operasional, Keuangan & Treasury
Direktur Operasional, Keuangan & Treasury
1. Mengawasi pengelolaan likuiditas Bank terutama dalam memantau saldo 1. Supervising the Bank’s liquidity management, especially in monitoring
Giro Wajib Minimum (GWM), baik Rupiah maupun Valuta Asing, termasuk the Primary Statutory Reserve Requirement (GWM) balance, both in
saldo GWM Sekunder agar selalu terjaga kecukupannya; Rupiah and Foreign Currency, including the balance of the Secondary
GWM so that its adequacy is always maintained;
2. Memiliki tanggung jawab atas keseimbangan likuiditas, baik Rupiah 2. Having responsibility for the liquidity balance, both Rupiah and Foreign
maupun Valuta Asing sehubungan dengan kegiatan pasar uang atau Currency in connection with money market activities or correspondent
aktivitas hubungan bank koresponden; Bank relationship activities;
3. Memiliki tanggung jawab terhadap pengelolaan dana (Asset Liability 3. Having responsibility for efective, eficient, and profitable asset liability
Management/ALM) yang efektif, efisien, dan menguntungkan, termasuk management (ALM), including but not limited to maintenance of primary
namun tidak terbatas pada pemeliharaan primary reserve dan secondary reserves and secondary reserves as well as optimizing the provision of
reserve serta optimalisasi penyediaan dana; funds;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 175
Page 178
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Arif Wicaksono
Direktur Operasional, Keuangan & Treasury
Direktur Operasional, Keuangan & Treasury
4. Menyusun garis-garis kebijakan pendanaan, baik Rupiah atau Valuta Asing 4. Drawing up policy lines on funding, both in Rupiah and Foreign Currency in
dalam rangka: the framework of:
a. Pendanaan yang efektif dan murah; a. Efective and inexpensive funding;
b. Keseimbangan likuiditas; b. Liquidity balance;
c. Profitabilitas; c. Profitability;
d. Pricing produk dan jasa Bank; dan d. Pricing of Bank products and services; and
e. Gapping; e. Gapping;
5. Memiliki tanggung jawab dan mengoordinasikan pengelolaan serta 5. Having responsibility and coordinating the management and regulation
pengaturan pemberian dan permohonan credit line (money market) secara of granting and requesting reciprocal credit lines (money market) with
timbal balik (resiprokal) dengan bank koresponden; correspondent banks;
6. Memiliki tanggung jawab atas penyusunan garis-garis kebijakan 6. Having responsibility for the preparation of he Company’s policy lines
perusahaan di bidang administrasi keuangan dan Management in the field of financial administration and Management Information
Information System, memonitor dan mengevaluasi perkembangan System, monitoring and evaluating developments in division’s income
pendapatan dan biaya operasional unit kerja; and operational costs;
7. Merancang, menetapkan, serta mengevaluasi sistem akuntansi dan MIS dalam 7. Designing, establishing, and evaluating accounting and MIS system to
upaya menciptakan pelaksanaan bank management yang efektif, reporting create an efective implementation of the Bank’s management, a reporting
financial system untuk memenuhi pelaporan pihak eksternal dan internal; financial system to meet external and internal party reporting;
8. Memonitor dan mengelola transaksi keuangan Bank serta memastikan 8. Monitoring and managing the Bank’s financial transactions and ensuring
kepatuhan terhadap peraturan/ketentuan dan prosedur yang telah compliance with established rules/regulations and procedures;
ditetapkan;
9. Mengoordinasikan dan memonitor penyusunan financial statement 9. Coordinating and monitoring the preparation of financial statements
(neraca dan rugi laba) yang disampaikan ke regulator maupun yang (balance sheet and profit and loss) to be submitted to regulators as well
dipublikasikan pada media cetak/elektronik; as those published in print/electronic media;
10. Merancang dan mengoordinasikan pengelolaan keuangan termasuk 10. Designing and coordinating financial management including financial
pelaporan keuangan, manajemen kinerja dan memastikan MIS reporting, performance management, and ensuring MIS is implemented
dilaksanakan sesuai dengan peraturan yang berlaku, termasuk namun in accordance with applicable regulations, including but not limited to
tidak terbatas pada standar akuntansi, Bank Indonesia, Otoritas Jasa accounting standards, Bank Indonesia, Financial Services Authority,
Keuangan, perpajakan dan otoritas lainnya seperti Lembaga Penjamin taxation, and other authorities such as the Deposit Insurance Corporation
Simpanan (LPS) dan lain-lain; (LPS) and others;
11. Mengoordinasikan dan memonitor penyusunan RBB agar sesuai dengan 11. Coordinating and monitoring the preparation of RBB to comply with
ketentuan, kebijakan, dan prosedur yang berlaku; applicable regulations, policies, and procedures;
12. Memonitor aktivitas audit keuangan yang dilakukan oleh kantor akuntan 12. Monitoring financial audit activities carried out by the appointed public
publik yang ditunjuk, termasuk memonitor penyediaan data/dokumen/ accounting firm, including monitoring the provision of data/documents/
informasi terkait pelaksanaan audit, memastikan pelaksanaan audit information related to the audit, ensuring that the audit is carried out
dilaksanakan secara tepat waktu dan penyampaian Laporan Keuangan in a timely manner and the Audit Financial Statements is submitted to
Audit ke otoritas; the authorities; and
13. Merumuskan garis-garis kebijakan, strategi kegiatan operasional, wewenang 13. Formulating policy guidelines, operational activity strategies, financial
limit transaksi keuangan, serta mengoordinasikan serta memonitor transaction limit authority, and coordinating and monitoring the smooth
kelancaran kegiatan operasional baik kantor pusat maupun kantor cabang; running of operational activities at both head office and branch offices;
14. Meyakinkan terselenggaranya layanan operasional sesuai dengan standar 14. Ensuring that operational services are carried out in accordance with
tingkat layanan, serta memenuhi kaidah-kaidah perlindungan data, service level standards and fulfilling the rules of data protection, customer/
perlindungan nasabah/konsumen, standar kepatuhan, dan deteksi dini; consumer protection, compliance standards, and early detection;
15. Memonitor dan mengevaluasi laporan pengendalian biaya operasional, 15. Monitoring and evaluating reports on operational cost control, as well
serta perubahan dan perkembangan pendapatan unit kerja/cabang yang as changes and developments in division/branch income related to
terkait dengan biaya operasional; operational costs;
16. Memonitor dan mengevaluasi indikator keberhasilan (key performance 16. Monitoring and evaluating the success indicators (key performance
indicator) unit kerja operasional dan kantor cabang yang telah ditetapkan indicators) of operational units and branch offices that have been
secara berkala; determined periodically;
17. Meningkatkan citra Bank sebagai lembaga yang memberikan layanan 17. Improving the Bank’s image as an institution that provides services
sesuai kebutuhan nasabah secara cepat, nyaman, dan aman; dan according to customer needs quickly, comfortably, and safely; and
18. Melaksanakan tugas-tugas lainnya yang diberikan oleh Presiden Direktur 18. Carrying out other duties assigned by the President Director as stipulated
yang diatur dalam Anggaran Dasar sepanjang masih dalam ruang lingkup in the Articles of Association as long as they are within the scope of duties
tugas dan fungsi Direktur Operasional, Keuangan & Treasury. and functions of the Director of Finance & Treasury.
PT Bank Ganesha Tbk
176 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 179
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Ibrahim
Direktur Network, Bisnis Digital & TI
Network, Digital Business and IT Director
1. Mengoordinasikan seluruh kegiatan Bank yang berkaitan dengan kredit 1. Coordinating all Bank activities related to consumer credit, funding, and
konsumer, pendanaan, dan fee based income, baik di kantor pusat fee-based income, both at head office and branch offices;
maupun kantor cabang;
2. Memimpin dan mengarahkan kebijakan serta strategi bisnis digital yang 2. Leading and directing digital business policies as well as strategies in line
selaras dengan strategi bisnis Bank; with the Bank’s business strategy;
3. Memonitor pelaksanaan kebijakan dan strategi bisnis digital agar sesuai 3. Monitoring the implementation of digital business policies and strategies
dengan strategi Bank dan memenuhi prinsip kehatian-hatian serta so that they are in line with the Bank’s strategy and complying with
manajemen risiko yang prudent; the principles of prudent and prudent risk management;
4. Memastikan kinerja tim produk, pengembangan bisnis, dan pemasaran 4. Ensuring that performance of product, business development, and marketing
sesuai sasaran, serta melakukan mitigasi atas kinerja yang tidak tercapai; teams is on target, and mitigating any performance that is not achieved;
5. Merencanakan pengembangan produk Bank berdasarkan feasibility study 5. Planning Bank product development based on a feasibility study that
yang mencakup analisis biaya dan manfaat (cost and benefit analysis); includes cost and benefit analysis;
6. Memastikan perencanaan strategis serta pengembangan dan pengelolaan 6. Ensuring strategic planning as well as development and management
kemitraan bisnis (ecosystem partnership) untuk menciptakan manfaat of business partnerships (ecosystem partnerships) to provide maximum
maksimal bagi semua pihak; benefits for all parties;
7. Menganalisis, menegosiasikan, dan menyelesaikan kesepakatan 7. Analyzing, negotiating, and finalizing partnership agreements in
kemitraan sesuai dengan pedoman dan kebijakan Bank; accordance with Bank guidelines and policies;
8. Mengevaluasi daya saing produk dan layanan Bank terhadap kompetitor 8. Evaluating competitiveness of the Bank’s products and services against
serta mencari peluang pengembangan lebih lanjut; competitors and looking for opportunities for further development;
9. Memiliki tanggung jawab atas pengelolaan dan pengembangan teknologi 9. Having the responsibility for the management and development of the Bank’s
informasi Bank agar sejalan dengan strategi bisnis Bank; information technology to be in line with the Bank’s business strategy;
10. Mengoordinasikan pelaksanaan kebijakan dan strategi pengembangan 10. Coordinating the implementation of policies and development strategies
teknologi informasi untuk mendukung operasional perbankan, termasuk of information technology to support banking operations, including
namun tidak terbatas pada core banking system, hardware, software, dan but not limited to core banking systems, hardware, software, and other
aplikasi pendukung lainnya; supporting applications;
11. Memonitor dan memastikan ketersediaan: 11. Monitoring and ensuring the availability of:
a. Arsitektur teknologi Bank untuk mendukung transformasi digital, a. The Bank’s technology architecture to support digital transformation,
termasuk aplikasi, infrastruktur, serta keamanan teknologi informasi including applications, infrastructure, and information technology
dan siber sesuai kebutuhan bisnis dan regulasi; dan and cyber security according to business needs and regulations; and
b. Tata kelola manajemen teknologi informasi sesuai peraturan dan b. Information technology management governance according to
standar keamanan teknologi; regulations and technology security standards;
12. Mengawasi dan memastikan tercapainya standar tingkat layanan 12. Supervising and ensuring the achievement of service level standards
dalam pengendalian, pemantauan, serta peningkatan lingkungan IT, in controlling, monitoring, and improving IT environment, including
termasuk pemecahan masalah, analisis akar masalah, usulan solusi, dan troubleshooting, root cause analysis, solution proposals, and business
manajemen bisnis; management;
13. Memastikan perencanaan strategis serta pengembangan produk digital 13. Ensuring strategic planning and development of the Bank’s
Bank dalam rangka memenuhi RBB jangka pendek maupun jangka digital products to fulfill the short-term and long-term RBB by still
panjang dengan tetap memperhatikan prinsip manajemen risiko dan paying attention to risk management principles and applicable
regulasi yang berlaku; regulations;
14. Memastikan pengelolaan dan operasional database mendukung 14. Ensuring the database management and operations support the smooth
kelancaran operasional Bank; operation of the Bank;
15. Memastikan teknologi informasi memenuhi standar keamanan sesuai 15. Ensuring information technology meets security standards according
kebijakan Bank dan ketentuan regulator saat ini maupun yang akan to Bank policy as well as current and future regulatory requirements,
datang, termasuk proses identifikasi dan mitigasi risiko; including risk identification and mitigation process;
16. Menetapkan kerangka kerja dukungan sistem operasi mencakup 16. Establishing an operating system support framework including change
manajemen perubahan, ketersediaan, kapasitas, aset, dan konfigurasi di management, availability, capacity, assets, and configuration throughout
seluruh lingkungan Bank; the Bank;
17. Mengoordinasikan pelaksanaan self-assessment atas: 17. Coordinating the implementation of self-assessments for:
• Digital Maturity Assessment for Bank (DMAB); • Digital Maturity Assessment for Bank (DMAB);
• IT Maturity Assessment; dan • IT Maturity Assessment; and
• Cyber Security Assessment; • Cyber Security Assessment;
Termasuk penyusunan dan pemantauan roadmap/action plan atas gap Including the preparation and monitoring of roadmap/action plan
penilaian, serta pelaporan hasil penilaian kepada otoritas; dan for assessment gaps, as well as reporting the assessment results to
authorities; and
18. Melaksanakan tugas-tugas lainnya yang diberikan oleh atasan dan/atau 18. Carrying out other duties assigned by superiors and/or in the Articles
dalam Anggaran Dasar sepanjang masih dalam ruang lingkup tugas dan of Association as long as they are still within the scope of duties and
fungsi Direktur Konsumer, Bisnis Digital, dan Teknologi Informasi. functions of the Consumer, Digital Business, and Information Technology
Director.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 177
Page 180
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Selain itu, Direksi memiliki tanggung jawab untuk Furthermore, the Board of Directors is responsible
mengungkapkan kepada karyawan mengenai kebijakan for disclosing to employees regarding the Bank’s
Bank yang bersifat strategis di bidang kepegawaian strategic policies in terms of employees, as
sebagaimana diatur dalam Surat Edaran Otoritas Jasa stipulated in the Financial Services Authority Circular
Keuangan No. 14/SEOJK.03/2025 tentang Penerapan Tata No. 14/SEOJK.03/2025 on Governance Implementation
Kelola Bagi Bank Umum. Kebijakan tersebut mencakup, for Commercial Banks. The policies include policy on
antara lain kebijakan mengenai sistem perekrutan, recruitment system, promotion, and career development
mekanisme promosi, dan pengembangan karier, kebijakan mechanism, remuneration policy, and organizational
remunerasi, serta rencana efisiensi organisasi. Penyampaian efficiency plans. This information is disseminated through
informasi tersebut dilakukan melalui saluran komunikasi internal communication channels that are easily accessible
internal yang dapat diakses dengan mudah oleh seluruh to all employees.
karyawan.
Etika Kerja Direksi Board of Directors Work Ethics
Dalam pelaksanaan tugas dan tanggung jawabnya, In performing duties and responsibilities, each member
setiap anggota Direksi diwajibkan untuk mematuhi dan of the Board of Directors is required to comply with and
menginternalisasi etika kerja yang ditetapkan Perseroan, internalize the work ethics established by the Company,
sebagaimana dijelaskan berikut: as explained below:
1. Direksi dilarang memanfaatkan Bank untuk kepentingan 1. The Board of Directors is prohibited from using the Bank
pribadi, keluarga, dan/atau pihak lain yang dapat for personal, family, and/or other party interests which
merugikan atau mengurangi keuntungan Bank; may harm or reduce the Bank’s gains;
2. Direksi dilarang mengambil dan/atau menerima 2. The Board of Directors is prohibited from taking and/or
keuntungan pribadi dari Bank selain remunerasi dan receiving personal benefits from the Bank, other than
fasilitas lainnya yang ditetapkan RUPS; remuneration and other facilities set by the GMS;
3. Direksi wajib mengungkapkan dalam laporan 3. The Board of Directors must disclose the following
pelaksanaan GCG mengenai: matters in GCG implementation report:
a. Kepemilikan sahamnya, baik pada Bank maupun a. Share ownership, both in the Bank and in other
pada perusahaan lain, yang berkedudukan di dalam companies, domiciled inside and/or outside
dan/atau di luar negeri; the country;
b. Hubungan keuangan dan hubungan keluarga b. Financial relationship and family relationship
dengan anggota Dewan Komisaris, anggota Direksi with other members of Board of Commissioners,
lain dan/atau Pemegang Saham Pengendali members of Board of Directors, and/or Controlling
Perseroan; dan Shareholders of the Company; and
c. Remunerasi dan fasilitas lain yang diterima. c. Remuneration and other facilities received.
Keputusan yang Perlu Mendapatkan Decisions Requiring Approval from the Board
Persetujuan Direksi of Directors
Bank Ganesha menerapkan kebijakan internal yang Bank Ganesha implements an internal policy governing
mengatur bahwa keputusan-keputusan tertentu wajib that certain decisions require Board of Directors’ approval,
memperoleh persetujuan Direksi sebagaimana ditetapkan as stipulated in the Articles of Association. This policy
dalam Anggaran Dasar. Kebijakan ini memastikan bahwa ensures that every strategic decision is made carefully,
setiap keputusan strategis diambil secara cermat, accountably, and in line with GCG principles.
akuntabel, dan selaras dengan prinsip GCG.
PT Bank Ganesha Tbk
178 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 181
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Rapat Direksi Board of Directors’ Meeting
Rapat Direksi dilaksanakan dengan mengacu pada Surat The Board of Directors’ meetings are held in accordance with
Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2025 Financial Services Authority Circular No. 14/SEOJK.03/2025
tentang Penerapan Tata Kelola bagi Bank Umum, di on Governance Implementation for Commercial Banks,
mana Direksi wajib menyelenggarakan rapat internal which requires the Board of Directors to hold regular internal
secara berkala paling sedikit 1 kali dalam 1 bulan dan meetings at least once a month and joint meetings with
rapat gabungan bersama Dewan Komisaris paling sedikit the Board of Commissioners at least once every 4 months.
1 kali dalam 4 bulan. Rapat tersebut dihadiri oleh seluruh These meetings shall be attended by all members of the
anggota Direksi, baik dengan kehadiran secara fisik maupun Board of Directors, either in-person or via teleconference,
teleconference dengan tetap memperhatikan keabsahan with due regard to the validity of decision-making. Meeting
pengambilan keputusan. Hasil rapat didokumentasikan results are documented in writing, including at least
secara tertulis dengan memuat paling sedikit agenda the discussion agenda, attendance list, and decisions/
pembahasan, daftar hadir, dan keputusan/hasil outcomes.
pembahasan.
Selain itu, Direksi juga wajib hadir setiap diadakannya RUPS Furthermore, the Board of Directors shall also attend every
Tahunan maupun RUPS Luar Biasa. Tingkat kehadiran Annual GMS and Extraordinary GMS. The attendance level
anggota Direksi dalam rapat sepanjang tahun 2025 adalah of the Board of Directors members at meetings throughout
sebagai berikut: 2025 was as follows:
Rapat Direksi Rapat Gabungan dengan Dewan Komisaris
Board of Directors’ Meeting Joint Meeting with Board of Commissioners
Nama dan Jabatan Jumlah Kehadiran Jumlah Kehadiran
Jumlah Jumlah
Name and Position Total Attendance Total Attendance
Rapat Rapat
(%) (%)
Number of Number of
Tatap Muka Tatap Muka
Meetings Teleconference Meetings Teleconference
In-Person In-Person
Lenny Sugihat*
Presiden Direktur 12 10 - 83,33 2 2 - 100,00
President Director
Setiawan Kumala**
Presiden Direktur 33 33 - 100,00 4 4 - 100,00
President Director
Suroso
Direktur 33 32 - 96,97 4 4 - 100,00
Director
Arif Wicaksono
Direktur 33 30 - 90,91 4 4 - 100,00
Director
Ibrahim
Direktur 33 32 - 96,97 4 4 - 100,00
Director
Rata-rata Kehadiran (%)
93,64 100,00
Average Attendance (%)
* Efektif berhenti menjabat sebagai Presiden Direktur sejak ditutupnya RUPS Tahunan tanggal 20 Juni 2025. / Effectively resigned as President Director as of the closing of the Annual GMS
on June 20, 2025.
** Efektif menjabat sebagai Presiden Direktur pada tanggal 5 Agustus 2025, sebelumnya menjabat sebagai Wakil Presiden Direktur. / Effectively serving as President Director as of
August 5, 2025, previously served as Vice President Director.
Informasi terkait kehadiran Direksi dalam RUPS tercantum pada bagian Rapat Umum Pemegang Saham.
Information on the attendance of the Board of Directors at the GMS is stated in the General Meeting of
Shareholders section.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 179
Page 182
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pelaksanaan Tugas Direksi Implementation of Board of Directors’ Duties
Sepanjang tahun 2025, Direksi secara aktif melaksanakan Throughout 2025, the Board of Directors actively performed
berbagai kegiatan sebagai bagian dari pelaksanaan tugas various activities as part of its duties and responsibilities,
dan tanggung jawabnya, untuk memastikan pencapaian to ensure the achievement of the Bank’s objectives and
tujuan Bank serta kepatuhan terhadap regulasi yang compliance with applicable regulations, including:
berlaku, antara lain:
1. Melaksanakan tugas kepengurusan Bank dengan 1. Carrying out Bank management duties by compiling
menyusun rencana strategis dan rencana kerja tahunan strategic plans and annual work plan which are
yang disampaikan kepada Otoritas Jasa Keuangan. submitted to the Financial Services Authority. The work
Rencana kerja tersebut telah mendapatkan persetujuan plan has been approved by the Board of Commissioners
dari Dewan Komisaris dan dikomunikasikan kepada and has been communicated to Shareholders and all
Pemegang Saham serta seluruh jenjang organisasi Bank; organization levels in the Bank;
2. Menyusun struktur organisasi Bank, lengkap dengan 2. Creating an organizational structure of the Bank,
perincian tugas dan tanggung jawab, serta menetapkan complete with details of duties and responsibilities, as
surat keputusan pengangkatan; well determining the appointment letter;
3. Menyusun kebijakan dan strategi manajemen risiko 3. Preparing risk management policies and strategies and
serta bertanggung jawab atas pelaksanaannya; being responsible for their implementation;
4. Menindaklanjuti temuan audit dan rekomendasi dari 4. Following up on audit findings and recommendations
SKAI, auditor eksternal, serta hasil pengawasan Otoritas from the SKAI, external auditors, and the supervision
Jasa Keuangan atau otoritas lainnya; results by the Financial Services Authority or other
authorities;
5. Menyusun kebijakan dan prosedur yang berlaku dalam 5. Developing policies and procedures that apply in
menjalankan usaha Bank sesuai dengan ketentuan yang running the Bank’s business in accordance with
berlaku; the applicable regulations;
6. Memiliki tanggung jawab atas penerapan struktur 6. Being responsible for the implementation of effective
pengendalian internal yang efektif dan manajemen internal control structure and good risk management;
risiko yang baik; dan and
7. Mempertanggungjawabkan pelaksanaan tugas kepada 7. Being responsible for the implementation of duties to
Pemegang Saham melalui RUPS. Shareholders through the GMS.
Rekomendasi, Evaluasi, dan Persetujuan Recommendation, Evaluation, and Approval
Direksi of the Board of Directors
Sepanjang tahun 2025, Direksi terus berupaya Throughout 2025, the Board of Directors continued to
meningkatkan efektivitas dan kualitas pengelolaan Bank strive to improve the effectiveness and quality of Bank
melalui serangkaian inisiatif strategis. Upaya ini diwujudkan management through a series of strategic initiatives.
melalui penyampaian rekomendasi yang tepat sasaran, These efforts were realized through the delivery of targeted
pelaksanaan evaluasi menyeluruh, serta pemberian recommendations, implementation of comprehensive
persetujuan terhadap berbagai kebijakan dan program evaluations, and approval of various important policies and
penting. programs.
Pemberhentian atau Penggantian Anggota Dismissal or Replacement of Members of
Direksi the Board of Directors
Pemberhentian atau penggantian anggota Direksi sebelum Dismissal or replacement of members of the Board of
berakhirnya masa jabatan, termasuk pemberhentian Directors before the end of the term of office, including
sementara, dilakukan dengan mengedepankan kepentingan temporary dismissal, is carried out by prioritizing the Bank’s
utama Bank guna menjaga keberlangsungan usaha yang main interests to maintain business continuity in line with
selaras dengan rencana strategis Bank. Pemberhentian the Bank’s strategic plan. Temporary dismissal is carried
sementara dilaksanakan berdasarkan kewenangan Dewan out based on the Board of Commissioners’ authority in
PT Bank Ganesha Tbk
180 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 183
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Komisaris sesuai ketentuan peraturan perundang-undangan line with the laws and regulations and is accompanied by
dan diikuti dengan pembatasan kewenangan Direksi yang limitations on the authority of the concerned Director.
bersangkutan. Bagi Direktur Utama dan/atau Direktur yang For the President Director and/or Director responsible for
membawahkan fungsi kepatuhan, pemberhentian atau compliance function, dismissal or replacement shall obtain
penggantian wajib memperoleh persetujuan Otoritas Jasa approval from the Financial Services Authority before being
Keuangan sebelum diputuskan dalam RUPS. resolved at the GMS.
Mekanisme Penetapan Direktur Pengganti Mechanism of the Appointment of Substitute
Director
Bank menetapkan Direktur pengganti untuk setiap The Bank appoints substitute Director for each field of
bidang Direksi, dengan mempertimbangkan fungsi dan the Board of Directors, with due observance of each position’s
kepentingan strategis dari masing-masing jabatan, sehingga functions and strategic interests, to prevent any decision-
tidak terjadi kekosongan pengambilan keputusan yang making gaps that could disrupt the Bank’s operations.
dapat mengganggu operasional Bank. Penetapan Direktur The appointment of substitute Director is carried out by
pengganti dilakukan dengan mempertimbangkan aspek considering potential conflicts of interest in the decision-
benturan kepentingan yang dapat terjadi dalam proses making process within the respective authorities while
pengambilan keputusan sesuai kewenangannya serta tetap maintaining the division of risk management, supervision,
menjaga pemisahan fungsi pengelolaan risiko, pengawasan, and control functions, as outlined in the three lines of
dan pengendalian sebagaimana konsep tiga lini pertahanan defense concept.
(three line of defence).
Sesuai dengan ketentuan Surat Edaran Otoritas Jasa Pursuant to the Financial Services Authority Circular
Keuangan No. 14/SEOJK.03/2025, Direktur pengganti wajib No. 14/SEOJK.03/2025, a substitute Director shall be from
berasal dari internal Bank dan dapat berasal dari anggota the internal Bank and can be a member of the Board of
Direksi yang sedang menjabat. Dalam kondisi tertentu Directors currently serving. Under certain circumstances,
sesuai ketentuan peraturan perundang-undangan, Dewan in accordance with the laws and regulations, the Board
Komisaris dapat ditetapkan sebagai Direktur pengganti of Commissioners can appoint a substitute Director,
dengan tetap berpedoman pada prinsip GCG, termasuk while adhering to GCG principles, including a declaration
deklarasi benturan kepentingan, serta tetap dibatasi oleh of conflicts of interest, and remaining limited by
kewenangan yang diatur dalam peraturan perundang- the authority stipulated in applicable laws and regulations,
undangan, sehingga tidak melampaui fungsi, tanggung so as not to exceed their functions, responsibilities, and
jawab, dan batasan hukum yang berlaku. Selain itu, Bank legal limitations. Furthermore, the Bank is not permitted
tidak diperkenankan mengangkat Direktur pengganti dari to appoint a substitute Director from outside the Bank
pihak luar Bank dan/atau pihak yang memiliki kewenangan and/or from parties with authority subordinate to
di bawah Direksi. Penugasan Direktur pengganti dilakukan the Board of Directors. The appointment of a substitute
untuk jangka waktu paling lama 6 bulan dan dapat Director is for a maximum period of 6 months and can be
diperpanjang berdasarkan kebutuhan Bank dengan extended based on the Bank’s needs with the Financial
persetujuan Otoritas Jasa Keuangan. Services Authority’s approval.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 181
Page 184
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Penilaian Kinerja Dewan Komisaris dan Direksi
Performance Assessment of the Board of Commissioners and
Board of Directors
Penilaian Kinerja Dewan Komisaris Performance Assessment of Board of
Commissioners
Prosedur Penilaian dan Pihak yang Melakukan Procedures and Assessor of Performance
Penilaian Kinerja Assessments
Penilaian kinerja Dewan Komisaris dilakukan oleh Pemegang The performance of the Board of Commissioners is assessed
Saham dalam RUPS Tahunan pada saat penyampaian by Shareholders at the Annual GMS when the Board
Laporan Tugas Pengawasan Dewan Komisaris dalam of Commissioners’ Supervisory Report is submitted in
Laporan Tahunan Bank. Di samping itu, Dewan Komisaris the Bank’s Annual Report. Furthermore, the Board of
juga melaksanakan penilaian mandiri (self-assessment) baik Commissioners also conducts self-assessments, both
secara kolektif kolegial maupun individu yang dilakukan 2 kali collectively and individually, twice a year, in accordance
dalam 1 tahun, sesuai dengan ketentuan Peraturan Otoritas with Financial Services Authority Regulation No. 17 of 2023
Jasa Keuangan No. 17 Tahun 2023 tentang Penerapan Tata on Governance Implementation for Commercial Banks.
Kelola bagi Bank Umum. Mekanisme self-assessment ini This self-assessment mechanism allows the Board of
memungkinkan Dewan Komisaris menilai kinerjanya secara Commissioners to independently assess its performance,
independen, sekaligus memastikan efektivitas pengawasan while ensuring supervision effectiveness and the quality of
serta kualitas pemberian nasihat. advisory provision.
Kriteria Penilaian Kinerja Performance Assessment Criteria
Penilaian terhadap kinerja Dewan Komisaris didasarkan The Board of Commissioners’ performance assessment is
pada beberapa kriteria, meliputi: based on several criteria, including:
1. Evaluasi kompetensi dan kapabilitas Dewan Komisaris; 1. Evaluation of the Board of Commissioners’ competency
and capabilities;
2. Efektivitas pelaksanaan tugas dan tanggung jawab 2. Effectiveness of the implementation of the Board of
Dewan Komisaris; Commissioners’ duties and responsibilities;
3. Efektivitas rapat Dewan Komisaris; dan 3. Effectiveness of the Board of Commissioners’ meetings;
and
4. Efektivitas kinerja Komite-Komite di bawah Dewan 4. Effectiveness of the performance of Committees under
Komisaris. the Board of Commissioners.
Hasil Penilaian Kinerja Performance Assessment Results
Selama periode 2025, Dewan Komisaris telah melaksanakan In the 2025 period, the Board of Commissioners performed
tugas dan tanggung jawabnya secara optimal dan its duties and responsibilities optimally and professionally.
profesional. Hal ini tercermin melalui kualitas nasihat, This was reflected in the quality of advice, suggestions,
saran, dan rekomendasi yang disampaikan kepada Direksi, and recommendations provided to the Board of Directors,
yang secara signifikan berkontribusi pada peningkatan which significantly contributed to improving the Bank’s
pengelolaan Bank. management.
PT Bank Ganesha Tbk
182 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 185
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Penilaian Kinerja Direksi Performance Assessment of Board of
Directors
Prosedur Penilaian dan Pihak yang Melakukan Procedures and Assessor of Performance
Penilaian Kinerja Assessments
Kinerja Direksi Bank dievaluasi secara rutin oleh Pemegang The performance of the Bank’s Board of Directors is regularly
Saham melalui RUPS Tahunan, dengan mengacu pada evaluated by Shareholders through the Annual GMS, with
laporan pertanggungjawaban berupa Laporan Tahunan dan reference to accountability reports in the form of the Annual
Laporan Keuangan. Selain itu, Direksi juga melaksanakan Report and Financial Statements. Furthermore, the Board
penilaian mandiri (self-assessment) yang dievaluasi oleh of Directors also conducts self-assessments, evaluated by
Dewan Komisaris 2 kali dalam 1 tahun. Kebijakan penilaian the Board of Commissioners twice a year. This assessment
ini mengacu pada Peraturan Otoritas Jasa Keuangan policy refers to Financial Services Authority Regulation
No. 17 Tahun 2023 tentang Penerapan Tata Kelola bagi Bank No. 17 of 2023 on Governance Implementation for
Umum. Mekanisme self-assessment ini memungkinkan Commercial Banks. This self-assessment mechanism allows
Direksi menilai efektivitas pelaksanaan tugas dan the Board of Directors to assess the effectiveness of duty and
tanggung jawabnya secara internal, sekaligus memastikan responsibility implementation internally, while ensuring
pengelolaan Bank yang optimal, berorientasi pada an optimal Bank management, oriented towards achieving
pencapaian tujuan strategis Bank. the Bank’s strategic objectives.
Kriteria Penilaian Kinerja Performance Assessment Criteria
Penilaian terhadap kinerja Direksi didasarkan pada The Board of Directors’ performance assessment is based on
beberapa kriteria, meliputi: several criteria, including:
1. Efektivitas peran dan rapat Direksi; 1. Effectiveness of the Board of Directors’ roles and meetings;
2. Efektivitas penerapan GCG; 2. Effectiveness of GCG implementation;
3. Efektivitas pelaksanaan strategi dan pengelolaan 3. Effectiveness of the implementation of the Company’s
Perseroan; dan strategy and management; and
4. Efektivitas penerapan manajemen risiko dan pengendalian 4. Effectiveness of risk management and internal control
internal. implementation.
Hasil Penilaian Kinerja Performance Assessment Results
Hasil penilaian kinerja Direksi pada tahun 2025 menunjukkan The Board of Directors’ performance assessment results
capaian yang memuaskan dan sesuai dengan kriteria in 2025 demonstrated satisfactory results and met
penilaian yang telah ditetapkan. Hal ini tercermin dari kinerja the established assessment criteria. This was reflected
keuangan yang mencatatkan hasil positif. Keberhasilan in the positive financial performance. This success
tersebut mencerminkan efektivitas pengelolaan yang reflects the effectiveness of the Board of Directors’
dijalankan oleh Direksi sepanjang tahun buku, sekaligus management throughout the financial year and
menunjukkan komitmen dalam mendukung pertumbuhan demonstrates their commitment to supporting the Bank’s
berkelanjutan Bank. sustainable growth.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 183
Page 186
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Penilaian Kinerja Komite di bawah Dewan Komisaris,
Komite di bawah Direksi, dan Organ Pendukung Direksi
Performance Assessment of Committees under the Board of
Commissioners, Committees under the Board of Directors, and
Supporting Organs of the Board of Directors
Penilaian Kinerja Komite di bawah Performance Assessment of Committees
Dewan Komisaris under the Board of Commissioners
Dalam upaya memperkuat peran Dewan Komisaris dalam To strengthen the Board of Commissioners’ role in carrying
menjalankan fungsi pengawasan, Dewan Komisaris out its supervisory function, the Board of Commissioners is
didukung oleh 3 komite, yaitu Komite Audit, Komite supported by 3 committees, namely the Audit Committee,
Remunerasi dan Nominasi, Komite Pemantau Risiko, serta Remuneration and Nomination Committee, Risk Monitoring
Komite Personalia. Pada tahun 2025, Dewan Komisaris Committee, and Human Resources Committee. In 2025,
telah melakukan evaluasi terhadap kinerja masing-masing the Board of Commissioners evaluated the performance of
komite yang dipaparkan sebagai berikut: each committee, as outlined below:
Prosedur Penilaian dan Pihak yang Melakukan Penilaian Kinerja
Procedures and Assessor of Performance Assessments
Penilaian kinerja terhadap komite-komite di bawah Dewan Komisaris dilakukan oleh Dewan Komisaris secara periodik, yang dilaksanakan
1 kali setiap akhir tahun buku untuk mengevaluasi efektivitas pelaksanaan tugas dan tanggung jawab masing-masing komite.
To strengthen the Board of Commissioners’ role in carrying out its supervisory function, the Board of Commissioners is supported by
3 committees, namely the Audit Committee, Remuneration and Nomination Committee, and Risk Monitoring Committee. In 2025, the Board of
Commissioners evaluated the performance of each committee, as outlined below.
Kriteria Penilaian Kinerja
Performance Assessment Criteria
Kriteria penilaian kinerja meliputi pelaksanaan tugas dan tanggung jawab sesuai tata tertib kerja komite, pencapaian program kerja yang telah
disampaikan kepada Dewan Komisaris, serta pelaksanaan rapat komite dan tingkat kehadiran anggota komite.
The criteria of performance assessment include the implementation of duty and responsibility in line with the committee’s work procedures,
achievement of work programs submitted to the Board of Commissioners, and implementation of committees meeting, and the attendance of
committee members.
Hasil Penilaian Kinerja
Performance Assessment Results
Dewan Komisaris menilai bahwa sepanjang tahun 2025, seluruh komite telah melaksanakan tugas dan tanggung jawabnya dengan efektif serta
menjaga independensi dalam setiap proses pengambilan keputusan. Selain itu, komite-komite tersebut telah memberikan masukan dan
rekomendasi yang konstruktif serta bernilai tambah bagi Dewan Komisaris dalam mendukung pelaksanaan fungsi pengawasan secara optimal.
The Board of Commissioners considers that throughout 2025, all committees performed their duties and responsibilities effectively and
maintained their independency in every decision-making process. Furthermore, these committees provided constructive and value-added input
and recommendations to the Board of Commissioners, supporting the optimal implementation of supervisory function.
PT Bank Ganesha Tbk
184 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 187
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Penilaian Kinerja Komite di bawah Direksi Performance Assessment of Committees
dan Organ Pendukung Direksi under the Board of Directors and Supporting
Organs of the Board of Directors
Direksi melaksanakan tugas dan tanggung jawabnya dengan The Board of Directors performs its duties and responsibilities
dukungan berbagai komite, antara lain Komite Asset and with the support of various committees, including Asset and
Liabilities Management, Komite Kebijakan Kredit, Komite Liabilities Management Committee, Credit Policy Committee,
Kredit, Komite Pengarah Teknologi Informasi, Komite Credit Committee, Information Technology Steering
Manajemen Risiko, Komite Restrukturisasi, serta Komite Committee, Risk Management Committee, Restructuring
Pengadaan Barang dan Jasa. Selain itu, Direksi juga didukung Committee, and Goods and Services Procurement Committee.
oleh organ pendukung seperti Sekretaris Perusahaan dan Furthermore, the Board of Directors is assisted by supporting
Satuan Kerja Audit Intern yang berperan dalam memastikan organs such as Corporate Secretary and Internal Audit Unit,
kelancaran operasional serta efektivitas pengawasan internal. which play a role in ensuring smooth operations and effective
Pada tahun 2025, Direksi telah melakukan evaluasi terhadap internal supervision. In 2025, the Board of Directors evaluated
kinerja masing-masing komite dan organ pendukung Direksi the performance of each committee and supporting organs of
yang dipaparkan sebagai berikut: the Board of Directors, as outlined below:
Prosedur Penilaian dan Pihak yang Melakukan Penilaian Kinerja
Procedures and Assessor of Performance Assessments
Penilaian kinerja komite di bawah Direksi serta organ pendukung Direksi dilakukan secara periodik oleh Direksi setiap akhir tahun buku.
Penilaian ini bertujuan untuk mengevaluasi efektivitas pelaksanaan tugas masing-masing unit dalam mendukung operasional Bank.
Performance assessments of committees under the Board of Directors and Board of Directors’ supporting organs are conducted by the Board
of Directors at the end of each financial year. This assessment aims to evaluate the effectiveness of each unit’s duties in assisting the Bank’s
operations.
Kriteria Penilaian Kinerja
Performance Assessment Criteria
Kriteria penilaian kinerja meliputi laporan berkala yang disampaikan kepada Direksi, masukan dan rekomendasi atas hal-hal yang masuk ke dalam
lingkup tugas Direksi, serta pelaksanaan tugas dan tanggung jawab masing-masing unit yang sejalan dengan strategi dan rencana bisnis Bank.
The performance assessment criteria include periodic reports submitted to the Board of Directors, input and recommendations on matters
within the Board of Directors’ scope of duties, and duty and responsibility implementation of each unit in line with the Bank’s strategy and
business plan.
Hasil Penilaian Kinerja
Performance Assessment Results
Direksi menilai bahwa seluruh komite di bawah Direksi, beserta organ pendukungnya, telah memberikan kontribusi optimal sepanjang tahun
2025. Hal ini tercermin dari kualitas rekomendasi yang tepat, partisipasi aktif seluruh anggota komite dalam rapat gabungan dengan Direksi, serta
pencapaian yang memuaskan terhadap rencana kerja tahunan.
The Board of Directors considers that all committees under the Board of Directors, along with their supporting organs, made optimal
contributions throughout 2025. This is reflected in the quality of appropriate recommendations, active participation of all committee members
in joint meetings with the Board of Directors, and satisfactory achievement of the annual work plan.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 185
Page 188
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pengembangan Kompetensi Dewan Komisaris dan Direksi
Competency Development of the Board of Commissioners and
Board of Directors
Kebijakan Pengembangan Kompetensi Dewan Competency Development Policy for
Komisaris dan Direksi the Board of Commissioners and
Board of Directors
Bank Ganesha menerapkan kebijakan untuk memfasilitasi Bank Ganesha implements a policy to facilitate the Board
Dewan Komisaris dan Direksi dalam mengikuti program of Commissioners and Board of Directors in attending
pengembangan kompetensi, guna memastikan mereka competency development programs to ensure they have
memiliki kemampuan yang memadai untuk menjalankan sufficient skills to carry out their roles effectively and support
peran secara efektif dan mendukung keberlanjutan Bank. the Bank’s sustainability. These competency development
Program pengembangan kompetensi ini meliputi pendidikan programs include formal education, training, certification,
formal, pelatihan, sertifikasi, seminar, workshop, dan seminars, workshops, and e-learning, selectively designed
e-learning yang dirancang secara selektif dan disesuaikan and tailored to the Company’s strategic needs and budget
dengan kebutuhan strategis Perseroan serta ketersediaan availability.
anggaran.
Pelaksanaan Program Pengembangan Implementation of the Competency
Kompetensi Development Program
Berikut adalah informasi mengenai program pengembangan The following is information on the competency
kompetensi yang diikuti oleh Dewan Komisaris dan Direksi development programs attended by the Bank’s Board of
Bank sepanjang tahun 2025: Commissioners and Board of Directors throughout 2025:
Nama dan Tempat dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Place and Time of Organizer
Position Implementation
Dewan Komisaris
Board of Commissioners
Marcello Refreshment Sertifikasi Manajemen Risiko - Jenjang 6 Online, 13 Februari 2025 Bankers Association for Risk
Theodore Refreshment of Risk Management Certification - Level 6 Online, February 13, 2025 Management
Taufik Seminar “Bullion Bank: Bank atau Lembaga Gadai Emas?” Online, 28 Februari 2025 Lembaga Pengembangan
Presiden Perbankan Indonesia
Komisaris
Seminar “Bullion Bank: Bank or Gold Pawnshop?” Online, February 28, 2025 Indonesian Banking
President
Development Institute
Commissioner
Seminar Menakar Kebijakan Penghapusan Kredit Macet Usaha Mikro, Kecil, Online, 21 Maret 2025 Lembaga Pengembangan
dan Menengah (UMKM) Perbankan Indonesia
Seminar on Assessing Non-Performing Loans Write-Off Policies for Micro, Online, March 21, 2025 Indonesian Banking
Small, and Medium Enterprises (MSMEs) Development Institute
Training Pengenalan Pengguna Jasa dan Identifikasi Tipologi Terkini Hotel Santika Premiere, Andara Sarana
Anti-Pencucian Uang dan Pencegahan Pendanaan Terorisme dan Pencegahan 14 Juni 2025
Pendanaan Proliferasi Senjata Pemusnah Massal (APU-PPT & PPPSPM)
Training on Introduction to Service Users and Identification of the Latest Hotel Santika Premiere,
Typologies for Anti-Money Laundering, Counter-Terrorist Financing, June 14, 2025
and Counter-Proliferation Financing of Weapons of Mass Destruction
(AML-CFT & CPF)
PT Bank Ganesha Tbk
186 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 189
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Nama dan Tempat dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Place and Time of Organizer
Position Implementation
Lisawati* Refreshment Sertifikasi Tresuri - Jenjang 7 Online, 31 Januari 2025 Association Cambiste
Komisaris Refreshment of Treasury Certification - Level 7 Online, January 31, 2025 Internationale - Financial
Commissioner Market Association Indonesia
Refreshment Sertifikasi Manajemen Risiko - Jenjang 7 Online, 13 Februari 2025 Bankers Association for Risk
Refreshment of Risk Management Certification - Level 7 Online, February 13, 2025 Management
Seminar “Bullion Bank: Bank atau Lembaga Gadai Emas?” Online, 28 Februari 2025 Lembaga Pengembangan
Perbankan Indonesia
Seminar “Bullion Bank: Bank or Gold Pawnshop?” Online, February 28, 2025 Indonesian Banking
Development Institute
Seminar Menakar Kebijakan Penghapusan Kredit Macet Usaha Mikro, Kecil, Online, 21 Maret 2025 Lembaga Pengembangan
dan Menengah (UMKM) Perbankan Indonesia
Seminar on Assessing Non-Performing Loans Write-Off Policies for Micro, Online, March 21, 2025 Indonesian Banking
Small, and Medium Enterprises (MSMEs) Development Institute
Training Pengenalan Pengguna Jasa dan Identifikasi Tipologi Terkini Hotel Santika Premiere, Andara Sarana
Anti-Pencucian Uang dan Pencegahan Pendanaan Terorisme dan Pencegahan 14 Juni 2025
Pendanaan Proliferasi Senjata Pemusnah Massal (APU-PPT & PPPSPM)
Training on Introduction to Service Users and Identification of the Latest Hotel Santika Premiere,
Typologies for Anti-Money Laundering, Counter-Terrorist Financing, June 14, 2025
and Counter-Proliferation Financing of Weapons of Mass Destruction
(AML-CFT & CPF)
Seminar Internal Liquidity Adequacy Assessment Process Online, 20 Agustus 2025 Perbanas Institute
Online, August 20, 2025
Sudarto Refreshment Sertifikasi Manajemen Risiko - Jenjang 6 Online, 13 Februari 2025 Bankers Association for Risk
Komisaris Refreshment of Risk Management Certification - Level 6 Online, Februari 13, 2025 Management
Independen Seminar “Bullion Bank: Bank atau Lembaga Gadai Emas?” Online, 28 Februari 2025 Lembaga Pengembangan
Independent Perbankan Indonesia
Commissioner
Seminar “Bullion Bank: Bank or Gold Pawnshop?” Online, February 28, 2025 Indonesian Banking
Development Institute
Seminar Menakar Kebijakan Penghapusan Kredit Macet Usaha Mikro, Kecil, Online, 21 Maret 2025 Lembaga Pengembangan
dan Menengah (UMKM) Perbankan Indonesia
Seminar on Assessing Non-Performing Loans Write-Off Policies for Micro, Online, March 21, 2025 Indonesian Banking
Small, and Medium Enterprises (MSMEs) Development Institute
Trisna Chandra Refreshment Sertifikasi Manajemen Risiko - Jenjang 6 Online, 13 Februari 2025 Bankers Association for Risk
Komisaris Refreshment of Risk Management Certification - Level 6 Online, February 13, 2025 Management
Independen Seminar “Bullion Bank: Bank atau Lembaga Gadai Emas?” Online, 28 Februari 2025 Lembaga Pengembangan
Independent Perbankan Indonesia
Commissioner
Seminar “Bullion Bank: Bank or Gold Pawnshop?” Online, February 28, 2025 Indonesian Banking
Development Institute
Seminar Menakar Kebijakan Penghapusan Kredit Macet Usaha Mikro, Kecil, Online, 21 Maret 2025 Lembaga Pengembangan
dan Menengah (UMKM) Perbankan Indonesia
Seminar on Assessing Non-Performing Loans Write-Off Policies for Micro, Online, March 21, 2025 Indonesian Banking
Small, and Medium Enterprises (MSMEs) Development Institute
Training Pengenalan Pengguna Jasa dan Identifikasi Tipologi Terkini Hotel Santika Premiere, Andara Sarana
Anti-Pencucian Uang dan Pencegahan Pendanaan Terorisme dan Pencegahan 14 Juni 2025
Pendanaan Proliferasi Senjata Pemusnah Massal (APU-PPT & PPPSPM)
Training on Introduction to Service Users and Identification of the Latest Hotel Santika Premiere,
Typologies for Anti-Money Laundering, Counter-Terrorist Financing, June 14, 2025
and Counter-Proliferation Financing of Weapons of Mass Destruction
(AML-CFT & CPF)
* Efektif menjabat sebagai Komisaris sejak ditutupnya RUPS Tahunan tanggal 20 Juni 2025, sebelumnya menjabat sebagai Wakil Presiden Komisaris. / Effectively serving as Commissioner
since the closing of the Annual GMS on June 20, 2025, previously served as Vice President Commissioner.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 187
Page 190
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Nama dan Tempat dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Place and Time of Organizer
Position Implementation
Direksi
Board of Directors
Lenny Refreshment Sertifikasi Manajemen Risiko - Jenjang 7 Online, 13 Februari 2025 Bankers Association for Risk
Sugihat** Refreshment of Risk Management Certification - Level 7 Online, February 13, 2025 Management
Presiden Capacity Building “Strategic Business Outlook 2025-2027: Advancing Our Hotel Mason Pine, Internal Bank Ganesha
Direktur Bank's Growth” 14-15 Februari 2025
Hotel Mason Pine,
February 14-15, 2025
Seminar Nasional Outlook Hukum dan Ekonomi Indonesia Tahun 2025 Online, 27 Februari 2025 Perhimpunan Bank Nasional
National Seminar on the Indonesia’s Legal and Economic Outlook for 2025 Online, February 27, 2025 Association of National Banks
Seminar “Bullion Bank: Bank atau Lembaga Gadai Emas?” Online, 28 Februari 2025 Lembaga Pengembangan
Perbankan Indonesia
Seminar “Bullion Bank: Bank or Gold Pawnshop?” Online, February 28, 2025 Indonesian Banking
Development Institute
Seminar Menakar Kebijakan Penghapusan Kredit Macet Usaha Mikro, Kecil, Online, 21 Maret 2025 Lembaga Pengembangan
dan Menengah (UMKM) Perbankan Indonesia
Seminar on Assessing Non-Performing Loans Write-Off Policies for Micro, Online, March 21, 2025 Indonesian Banking
Small, and Medium Enterprises (MSMEs) Development Institute
Setiawan Refreshment Sertifikasi Manajemen Risiko - Jenjang 7 Online, 13 Februari 2025 Bankers Association for Risk
Kumala*** Refreshment of Risk Management Certification - Level 7 Online, February 13, 2025 Management
Presiden Capacity Building “Strategic Business Outlook 2025-2027: Advancing Our Hotel Mason Pine, Internal Bank Ganesha
Direktur Bank's Growth” 14-15 Februari 2025
President
Hotel Mason Pine,
Director
February 14-15, 2025
Seminar Nasional Outlook Hukum dan Ekonomi Indonesia Tahun 2025 Online, 27 Februari 2025 Perhimpunan Bank Nasional
National Seminar on the Indonesia’s Legal and Economic Outlook for 2025 Online, February 27, 2025 Association of National Banks
Seminar “Bullion Bank: Bank atau Lembaga Gadai Emas?” Online, 28 Februari 2025 Lembaga Pengembangan
Perbankan Indonesia
Seminar “Bullion Bank: Bank or Gold Pawnshop?” Online, February 28, 2025 Indonesian Banking
Development Institute
Seminar Menakar Kebijakan Penghapusan Kredit Macet Usaha Mikro, Kecil, Online, 21 Maret 2025 Lembaga Pengembangan
dan Menengah (UMKM) Perbankan Indonesia
Seminar on Assessing Non-Performing Loans Write-Off Policies for Micro, Online, March 21, 2025 Indonesian Banking
Small, and Medium Enterprises (MSMEs) Development Institute
Training Pengenalan Pengguna Jasa dan Identifikasi Tipologi Terkini Hotel Santika Premiere, Andara Sarana
Anti-Pencucian Uang dan Pencegahan Pendanaan Terorisme dan Pencegahan 14 Juni 2025
Pendanaan Proliferasi Senjata Pemusnah Massal (APU-PPT & PPPSPM)
Training on Introduction to Service Users and Identification of the Latest Hotel Santika Premiere,
Typologies for Anti-Money Laundering, Counter-Terrorist Financing, June 14, 2025
and Counter-Proliferation Financing of Weapons of Mass Destruction
(AML-CFT & CPF)
Training Awareness Undang-Undang Pelindungan Data Pribadi (UU PDP) Hotel Harris Vertu, HOPE Training & Consulting
12 Juli 2025
Training Awareness on Personal Data Protection Law (PDP Law) Hotel Harris Vertu,
July 12, 2025
Training Refreshment Anti-Pencucian Uang dan Pencegahan Pendanaan Hotel Harris Vertu, Internal Bank Ganesha
Terorisme (APU-PPT) dan Sosialisasi Pedoman Operasional Terbaru 19 Juli 2025
Training Refreshment of Anti-Money Laundering and Counter-Terrorist Hotel Harris Vertu,
Financing (AML-CFT) and Dissemination of the Latest Operational Guidelines July 19, 2025
Training Communication & Collaboration 2025 Hotel Novotel Lampung, Internal Bank Ganesha
14-15 November 2025
Hotel Novotel Lampung,
November 14-15, 2025
** Efektif berhenti menjabat sebagai Presiden Direktur sejak ditutupnya RUPS Tahunan tanggal 20 Juni 2025. / Effectively resigned as President Director as of the closing of the Annual GMS
on June 20, 2025.
*** Efektif menjabat sebagai Presiden Direktur pada tanggal 5 Agustus 2025, sebelumnya menjabat sebagai Wakil Presiden Direktur. / Effectively serving as President Director as of
August 5, 2025, previously served as Vice President Director.
PT Bank Ganesha Tbk
188 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 191
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Nama dan Tempat dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Place and Time of Organizer
Position Implementation
Suroso Refreshment Sertifikasi Manajemen Risiko - Jenjang 7 Online, 13 Januari 2025 Bankers Association for Risk
Direktur Refreshment of Risk Management Certification - Level 7 Online, January 13, 2025 Management
Drector
Workshop Indonesia Risk Management 2025 Hotel Ambhara, Economic Review
16 Januari 2025
Hotel Ambhara,
January 16, 2025
Webinar “How to Achieve a Peak Performance in 2025” Online, 17 Januari 2025 OJK Institute
Online, January 17, 2025
Webinar “Transformasi Digital: Tren Inovasi Teknologi di Sektor Keuangan” Online, 23 Januari 2025 OJK Institute
Webinar “Digital Transformation: Technology Innovation Trends in Financial Online, January 23, 2025
Sector”
Conference “Transformasi Risk Governance sebagai Pilar Utama GCG untuk Hotel Aston Priority, Economic Review
Bisnis Berkelanjutan menuju Indonesia Emas” 14 Februari 2025
Conference “Transforming Risk Governance as a Key Pillar of GCG for Hotel Aston Priority,
Sustainable Business Towards a Golden Indonesia” February 14, 2025
Webinar “Imboost Your Spirit: Cultivating Positivity for a Balanced and Online, 14 Februari 2025 OJK Institute
Fulfilling Life” Online, February 14, 2025
Capacity Building “Strategic Business Outlook 2025-2027: Advancing Our Hotel Mason Pine, Internal Bank Ganesha
Bank's Growth” 14-15 Februari 2025
Hotel Mason Pine,
February 14-15, 2025
Webinar “Outlook Ekonomi dan Keuangan di Tahun 2025” Online, 20 Februari 2025 OJK Institute
Webinar “Economic and Financial Outlook in 2025” Online, February 20, 2025
Webinar “Peran Governance, Risk, and Compliance dalam Meningkatkan Online, 25 Februari 2025 OJK Institute
Kepercayaan Investor dan Stabilitas Sektor Keuangan”
Webinar “The Role of Governance, Risk, and Compliance in Enhancing Online, February 25, 2025
Investor Confidence and Financial Sector Stability”
Seminar Nasional Outlook Hukum dan Ekonomi Indonesia Tahun 2025 Online, 27 Februari 2025 Perhimpunan Bank Nasional
National Seminar on Indonesia’s Legal and Economic Outlook for 2025 Online, February 27, 2025 Association of National Banks
Seminar “Bullion Bank: Bank atau Lembaga Gadai Emas?” Online, 28 Februari 2025 Lembaga Pengembangan
Perbankan Indonesia
Seminar “Bullion Bank: Bank or Gold Pawnshop?” Online, February 28, 2025 Indonesian Banking
Development Institute
Sertifikasi General Banking Tingkat III Menara IBI, 5 Maret 2025 Lembaga Sertifikasi
Profesional Perbankan
General Banking Certification Level III IBI Tower, March 5, 2025 Banking Professional
Certification Institute
Webinar “Peningkatan Awareness terhadap Risiko Tindak Pidana terkait Online, 6 Maret 2025 Otoritas Jasa Keuangan
Investment Fraud dan Green Financial Crime”
Webinar “Raising Awareness of Criminal Risks related to Investment Fraud Online, March 6, 2025 Financial Services Authority
and Green Financial Crime”
Webinar “Sustainability Accounting and Reporting in the Financial Services” Online, 6 Maret 2025 OJK Institute
Online, March 6, 2025
Webinar “Inovasi Produk Keuangan Islam: Peran Etika Halal dalam Online, 13 Maret 2025 OJK Institute
Memperluas Penetrasi Pasar”
Webinar “Innovation on Islamic Financial Product: The Role of Halal Ethics in Online, March 13, 2025
Expanding Market Penetration”
Seminar Menakar Kebijakan Penghapusan Kredit Macet Usaha Mikro, Kecil, Online, 21 Maret 2025 Lembaga Pengembangan
dan Menengah (UMKM) Perbankan Indonesia
Seminar on Assessing Non-Performing Loans Write-Off Policies for Micro, Online, March 21, 2025 Indonesian Banking
Small, and Medium Enterprises (MSMEs) Development Institute
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 189
Page 192
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Nama dan Tempat dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Place and Time of Organizer
Position Implementation
Suroso Sosialisasi Penyusunan Record of Processing Activities/Data Protection Ruang Pandawa, HOPE Training & Consulting
Direktur Impact Assessment (ROPA/DPIA) dalam Rangka Implementasi Undang- 16 April 2025
Drector Undang Pelindungan Data Pribadi
Dissemination of Preparation for the Record of Processing Activities/Data Pandawa Room,
Protection Impact Assessment (ROPA/DPIA) in the Implementation of April 16, 2025
Personal Data Protection Law
Webinar “Meneropong Masa Depan Pasar Emas Indonesia: Peran Strategis Online, 17 April 2025 OJK Institute
Bullion Bank”
Webinar “Exploring the Future of Indonesia’s Gold Market: The Strategic Role Online, April 17, 2025
of Bullion Banks”
Webinar “Peran Strategis Industri Jasa Keuangan dalam Mendorong Online, 8 Mei 2025 OJK Institute
Pengembangan Ekonomi Daerah”
Webinar “The Strategic Role of Financial Services Industry in Driving Regional Online, May 8, 2025
Economic Development”
Webinar “Customer Experience: Strategies for Success in Digital Era” Online, 22 Mei 2025 OJK Institute
Online, May 22, 2025
Webinar “The Future of Cybersecurity: Threats, Challenges and Innovations” Online, 5 Juni 2025 OJK Institute
Online, June 5, 2025
Seminar Penerapan Internal Control Over Financial Reporting (IcoFR) untuk Online, 13 Juni 2025 Lembaga Pengembangan
Meningkatkan Integritas Laporan Keuangan dan Kepercayaan Publik Perbankan Indonesia
Seminar on the Implementation of Internal Control Over Financial Reporting Online, June 13, 2025 Indonesian Banking
(IcoFR) to Improve Financial Statements’ Integrity and Public Confidence Development Institute
Training Pengenalan Pengguna Jasa dan Identifikasi Tipologi Terkini Hotel Santika Premiere, Andara Sarana
Anti-Pencucian Uang dan Pencegahan Pendanaan Terorisme dan Pencegahan 14 Juni 2025
Pendanaan Proliferasi Senjata Pemusnah Massal (APU-PPT & PPPSPM)
Training on Introduction to Service Users and Identification of the Latest Hotel Santika Premiere,
Typologies for Anti-Money Laundering, Counter-Terrorist Financing, June 14, 2025
and Counter-Proliferation Financing of Weapons of Mass Destruction
(AML-CFT & CPF)
Webinar “Memutus Mata Rantai Scam: Sinergi dan Strategi Perlindungan Hotel Santika Premiere, OJK Institute
Konsumen Sektor Keuangan” 26 Juni 2025
Webinar “Breaking the Chain of Scams: Synergy and Consumer Protection Hotel Santika Premiere,
Strategies in Financial Sector” June 26, 2025
Webinar “Peluang dan Tantangan Bullion Bank di Era Undang-Undang Online, 30 Juni 2025 Lembaga Alternatif
Pengembangan dan Penguatan Sektor Keuangan” Penyelesaian Sengketa
Sektor Jasa Keuangan
Webinar “Opportunities and Challenges for Bullion Banks in the Era of Online, June 30, 2025 Alternative Institution for
Financial Sector Development and Strengthening Law” Financial Services Sector
Dispute Resolution
Webinar “Agentic Artificial Intelligence in Finance: A New Era of Autonomous Online, 3 Juli 2025 OJK Institute
Decision-Making” Online, July 3, 2025
Pelatihan Pembekalan Surveilans Visit ISO 27001:2022 Hotel Harris Vertu, HOPE Training & Consulting
7-8 Juli 2025
Briefing Training for Surveilans Visit ISO 27001:2022 Hotel Harris Vertu,
July 7-8, 2025
Webinar “Prinsip-prinsip Penerapan Artificial Intelligence pada Bank di Online, 9 Juli 2025 Intellectual Business
Indonesia” Community
Webinar “Principles of Artificial Intelligence Implementation at Banks in Online, July 9, 2025
Indonesia”
Training Awareness Undang-Undang Pelindungan Data Pribadi Hotel Harris Vertu, HOPE Training & Consulting
12 Juli 2025
Training Awareness on Personal Data Protection Law Hotel Harris Vertu,
July 12, 2025
Training Refreshment Anti-Pencucian Uang dan Pencegahan Pendanaan Hotel Harris Vertu, Internal Bank Ganesha
Terorisme (APU-PPT) dan Sosialisasi Pedoman Operasional Terbaru 19 Juli 2025
Training Refreshment of Anti-Money Laundering and Counter-Terrorist Hotel Harris Vertu,
Financing (AML-CFT) and Dissemination of the Latest Operational Guidelines July 19, 2025
PT Bank Ganesha Tbk
190 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 193
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Nama dan Tempat dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Place and Time of Organizer
Position Implementation
Suroso Webinar “Mid-Year Capital Market Review 2025: Evaluasi Kinerja Pasar dan Online, 7 Agustus 2025 OJK Institute
Direktur Strategi Investasi ke Depan”
Drector Webinar “Mid-Year Capital Market Review 2025: Market Performance Online, August 7, 2025
Evaluation and Future Investment Strategy”
Webinar “Dinamika Geopolitik dan Ketahanan Nasional: Strategi Online, 14 Agustus 2025 OJK Institute
Memperkuat Perekonomian Indonesia”
Webinar “Geopolitical Dynamics and National Resilience: Strategies to Online, August 14, 2025
Strengthen Indonesia’s Economy”
Seminar Internal Liquidity Adequacy Assessment Process Perbanas Institute, Ikatan Bankir Indonesia -
20 Agustus 2025 Banking Competency Center
Perbanas Institute, Indonesian Bankers
August 20, 2025 Association - Banking
Competency Center
Webinar “Tren Modus dan Skema Pencucian Uang Terbaru: Strategi Online, 18 September 2025 OJK Institute
Identifikasi Mitigasi, dan Penegakan Hukum”
Webinar “Latest Money Laundering Modus and Schemes Trends: Online, September 18, 2025
Identification, Mitigation, and Law Enforcement Strategies”
Webinar “Transformasi Generative AI: Peluang Generative Engine Optimization Online, 27 September 2025 OJK Institute
(GEO) dalam Menggeser Dominasi Search Engine Optimization (SEO)”
Webinar “Generative AI Transformation: Opportunities for Generative Engine Online, September 27, 2025
Optimization (GEO) in Shifting the Dominance of Search Engine Optimization
(SEO)”
Webinar “Risk Appetite and Risk Culture: Pilar Utama dalam Penguatan Online, 9 Oktober 2025 OJK Institute
Manajemen Risiko di Sektor Keuangan”
Webinar “Risk Appetite and Risk Culture: Main Pillars in Strengthening Risk Online, October 9, 2025
Management in the Financial Sector”
Refreshment Sertifikasi Manajemen Risiko - Jenjang 7 Online, 10 November 2025 Bankers Association for Risk
Refreshment of Risk Management Certification - Level 7 Online, November 10, 2025 Management
Training Communication & Collaboration 2025 Hotel Novotel Lampung, Internal Bank Ganesha
14-15 November 2025
Hotel Novotel Lampung,
November 14-15, 2025
Arif Wicaksono Refreshment Sertifikasi Manajemen Risiko - Jenjang 7 Online, 13 Februari 2025 Bankers Association for Risk
Direktur Refreshment of Risk Management Certification - Level 7 Online, February 13, 2025 Management
Drector
Capacity Building “Strategic Business Outlook 2025-2027: Advancing Our Hotel Mason Pine, Internal Bank Ganesha
Bank's Growth” 14-15 Februari 2025
Hotel Mason Pine,
February 14-15, 2025
Seminar Nasional Outlook Hukum dan Ekonomi Indonesia Tahun 2025 Online, 27 Februari 2025 Perhimpunan Bank Nasional
National Seminar on the Indonesia’s Legal and Economic Outlook for 2025 Online, February 27, 2025 Association of National Banks
Seminar “Bullion Bank: Bank atau Lembaga Gadai Emas?” Online, 28 Februari 2025 Lembaga Pengembangan
Perbankan Indonesia
Seminar “Bullion Bank: Bank or Gold Pawnshop?” Online, February 28, 2025 Indonesian Banking
Development Institute
Sertifikasi General Banking Tingkat III Menara IBI, 5 Maret 2025 Lembaga Sertifikasi
Profesional Perbankan
General Banking Certification Level III IBI Tower, March 5, 2025 Banking Professional
Certification Institute
Workshop Cooperation in Finance, Investment, Trade and Technology (COFITT) Bali, 26-27 Mei 2025 Perhimpunan Bank Nasional
Anti-Scam Collaboration 2025 Bali, May 26-27, 2025 Association of National Banks
Seminar Menakar Kebijakan Penghapusan Kredit Macet Usaha Mikro, Kecil, Online, 21 Maret 2025 Lembaga Pengembangan
dan Menengah (UMKM) Perbankan Indonesia
Seminar on Assessing Non-Performing Loans Write-Off Policies for Micro, Online, March 21, 2025 Indonesian Banking
Small, and Medium Enterprises (MSMEs) Development Institute
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 191
Page 194
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Nama dan Tempat dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Place and Time of Organizer
Position Implementation
Arif Wicaksono Cooperation in Finance, Investment, Trade and Technology (COFITT) Hotel Swiss-Bellin Cawang, Economic Review
Direktur Anti-Scam Collaboration Workshop 2025 Indonesia Finance Conference 28 Mei 2025
Drector Hotel Swiss-Bellin Cawang,
May 28, 2025
Training Pengenalan Pengguna Jasa dan Identifikasi Tipologi Terkini Hotel Santika Premiere, Andara Sarana
Anti-Pencucian Uang dan Pencegahan Pendanaan Terorisme dan Pencegahan 14 Juni 2025
Pendanaan Proliferasi Senjata Pemusnah Massal (APU-PPT & PPPSPM)
Training on Introduction to Service Users and Identification of the Latest Hotel Santika Premiere,
Typologies for Anti-Money Laundering, Counter-Terrorist Financing, June 14, 2025
and Counter-Proliferation Financing of Weapons of Mass Destruction
(AML-CFT & CPF)
Webinar “Peluang dan Tantangan Bullion Bank di Era Undang-Undang Online, 30 Juni 2025 Lembaga Alternatif
Pengembangan dan Penguatan Sektor Keuangan” Penyelesaian Sengketa
Sektor Jasa Keuangan
Webinar “Opportunities and Challenges for Bullion Banks in the Era of Online, June 30, 2025 Alternative Institution for
Financial Sector Development and Strengthening Law” Financial Services Sector
Dispute Resolution
Pelatihan Pembekalan Surveilans Visit ISO 27001:2022 Hotel Harris Vertu, HOPE Training & Consulting
7-8 Juli 2025
Briefing Training for Surveilans Visit ISO 27001:2022 Hotel Harris Vertu,
July 7-8, 2025
Webinar “Prinsip-prinsip Penerapan Artificial Intelligence pada Bank di Online, 9 Juli 2025 Intellectual Business
Indonesia” Community
Webinar “Principles of Artificial Intelligence Implementation at Banks in Online, July 9, 2025
Indonesia”
Training Refreshment Anti-Pencucian Uang dan Pencegahan Pendanaan Hotel Harris Vertu, Internal Bank Ganesha
Terorisme (APU-PPT) dan Sosialisasi Pedoman Operasional Terbaru 19 Juli 2025
Training Refreshment of Anti-Money Laundering and Counter-Terrorist Hotel Harris Vertu,
Financing (AML-CFT) and Dissemination of the Latest Operational Guidelines July 19, 2025
Training Communication & Collaboration 2025 Hotel Novotel Lampung, Internal Bank Ganesha
14-15 November 2025
Hotel Novotel Lampung,
November 14-15, 2025
Ibrahim Refreshment Sertifikasi Manajemen Risiko - Jenjang 7 Online, 13 Februari 2025 Bankers Association for Risk
Direktur Refreshment of Risk Management Certification - Level 7 Online, February 13, 2025 Management
Drector
Capacity Building “Strategic Business Outlook 2025-2027: Advancing Our Hotel Mason Pine, Internal Bank Ganesha
Bank's Growth” 14-15 Februari 2025
Hotel Mason Pine,
February 14-15, 2025
Seminar Nasional Outlook Hukum dan Ekonomi Indonesia Tahun 2025 Online, 27 Februari 2025 Perhimpunan Bank Nasional
National Seminar on Indonesia’s Legal and Economic Outlook for 2025 Online, February 27, 2025 Association of National Banks
Seminar “Bullion Bank: Bank atau Lembaga Gadai Emas?” Online, 28 Februari 2025 Lembaga Pengembangan
Perbankan Indonesia
Seminar “Bullion Bank: Bank or Gold Pawnshop?” Online, February 28, 2025 Indonesian Banking
Development Institute
Seminar Menakar Kebijakan Penghapusan Kredit Macet Usaha Mikro, Kecil, Online, 21 Maret 2025 Lembaga Pengembangan
dan Menengah (UMKM) Perbankan Indonesia
Seminar on Assessing Non-Performing Loans Write-Off Policies for Micro, Online, March 21, 2025 Indonesian Banking
Small, and Medium Enterprises (MSMEs) Development Institute
Seminar Cyber Shield Summit 2025 Hotel Artotel Mangkuluhur, Password Solusi Sistem
23 April 2025
Hotel Artotel Mangkuluhur,
April 23, 2025
PT Bank Ganesha Tbk
192 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 195
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Nama dan Tempat dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Place and Time of Organizer
Position Implementation
Ibrahim Training Pengenalan Pengguna Jasa dan Identifikasi Tipologi Terkini Hotel Santika Premiere, Andara Sarana
Direktur Anti-Pencucian Uang dan Pencegahan Pendanaan Terorisme dan Pencegahan 14 Juni 2025
Drector Pendanaan Proliferasi Senjata Pemusnah Massal (APU-PPT & PPPSPM)
Training on Introduction to Service Users and Identification of the Latest Hotel Santika Premiere,
Typologies for Anti-Money Laundering, Counter-Terrorist Financing, June 14, 2025
and Counter-Proliferation Financing of Weapons of Mass Destruction
(AML-CFT & CPF)
Webinar “Peluang dan Tantangan Bullion Bank di Era Undang-Undang Online, 30 Juni 2025 Lembaga Alternatif
Pengembangan dan Penguatan Sektor Keuangan” Penyelesaian Sengketa
Sektor Jasa Keuangan
Webinar “Opportunities and Challenges for Bullion Banks in the Era of Online, June 30, 2025 Alternative Institution for
Financial Sector Development and Strengthening Law” Financial Services Sector
Dispute Resolution
Pelatihan Pembekalan Surveilans Visit ISO 27001:2022 Hotel Harris Vertu, HOPE Training & Consulting
7-8 Juli 2025
Briefing Training for Surveilans Visit ISO 27001:2022 Hotel Harris Vertu,
July 7-8, 2025
Webinar “Prinsip-prinsip Penerapan Artificial Intelligence pada Bank di Online, 9 Juli 2025 Intellectual Business
Indonesia” Community
Webinar “Principles of Artificial Intelligence Implementation at Banks in Online, July 9, 2025
Indonesia”
Training Awareness Undang-Undang Pelindungan Data Pribadi Hotel Harris Vertu, HOPE Training & Consulting
12 Juli 2025
Training Awareness on Personal Data Protection Law Hotel Harris Vertu,
July 12, 2025
Seminar Kejahatan Siber di Era Digital Hotel Mulia, 16 Juli 2025 Synergy Partner Prima
Seminar on Cybercrime in the Digital Era Hotel Mulia, July 16, 2025
Training Refreshment Anti-Pencucian Uang dan Pencegahan Pendanaan Hotel Harris Vertu, Internal Bank Ganesha
Terorisme (APU-PPT) dan Sosialisasi Pedoman Operasional Terbaru 19 Juli 2025
Training Refreshment of Anti-Money Laundering and Counter-Terrorist Hotel Harris Vertu,
Financing (AML-CFT) and Dissemination of the Latest Operational Guidelines July 19, 2025
Workshop Record of Processing Activities/Data Protection Impact Assessment Hotel Santika Premiere, HOPE Traininng & Consulting
(ROPA/DPIA) 23 Agustus 2025
Hotel Santika Premiere,
August 23, 2025
Seminar “Kejahatan Siber: Ancaman dan Solusi Keamanan Siber” Hotel Ra Suites Simatupang, BCA Learning Service
18 September 2025
Seminar on “Cybercrime: Cybersecurity Threats and Solutions” Hotel Ra Suites Simatupang,
September 18, 2025
Seminar “When Security Becomes the Greatest Risk in Financial Industry” Hotel JS Luwansa, Infobank Institute
20 November 2025
Hotel JS Luwansa,
November 20, 2025
Training Communication & Collaboration 2025 Hotel Novotel Lampung, Internal Bank Ganesha
14-15 November 2025
Hotel Novotel Lampung,
November 14-15, 2025
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 193
Page 196
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Program Orientasi bagi Dewan Komisaris dan Orientation Program for New Board of
Direksi Baru Commissioners and Board of Directors
Bank Ganesha menyelenggarakan program orientasi atau Bank Ganesha holds a comprehensive orientation or
pengenalan yang dirancang secara komprehensif khusus induction program specifically designed for newly
bagi anggota Dewan Komisaris dan Direksi yang baru appointed members of the Board of Commissioners and
menjabat dengan ketentuan sebagai berikut: Board of Directors with the following provisions:
Tujuan Program Orientasi
Objectives of Orientation Program
Untuk memberikan pemahaman kepada anggota Dewan Komisaris dan Direksi yang baru menjabat mengenai kondisi Perseroan secara umum
serta dapat menjalankan tugas dan tanggung jawabnya secara efektif.
To provide newly appointed members of the Board of Commissioners and Board of Directors with an understanding of the Company general
condition and to enable them carry out their duties and responsibilities effectively.
Materi Program Orientasi
Material for the Orientation Program
• Informasi terkait Perseroan, seperti akta-akta, struktur organisasi, Corporate Plan, RBB, dan Rencana Aksi Keuangan Berkelanjutan (RAKB),
Laporan Tahunan dan Laporan Keberlanjutan, dan situs web Bank Ganesha; dan
• Tugas dan tanggung jawab pembidangan dari masing-masing anggota baru.
• Information related to the Company, such as deeds, organizational structure, Corporate Plan, RBB and Sustainable Finance Action Plan
(RAKB), Annual Report and Sustainability Report, and the website of Bank Ganesha; and
• The division of duties and responsibilities of each new member.
Penanggung Jawab Program Orientasi
Person in Charge of Orientation Program
Sekretaris Perusahaan bertanggung jawab atas pelaksanaan program orientasi.
The Corporate Secretary is responsible for implementing the orientation program.
Pelaksanaan Program Orientasi Tahun 2025
Implementation of the 2025 Orientation Program
Perseroan tidak mengadakan program orientasi dikarenakan tidak ada pengangkatan anggota Dewan Komisaris dan Direksi baru.
The Company did not hold any orientation program due to the absence of new appointment to the members of the Board of Commissioners and
Board of Directors.
PT Bank Ganesha Tbk
194 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 197
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kebijakan Keberagaman Komposisi Dewan Komisaris dan
Direksi
Composition Diversity Policy of the Board of Commissioners and
Board of Directors
Perseroan secara berkelanjutan menegakkan prinsip The Company consistently upholds the principles of
keberagaman dan independensi dalam pembentukan struktur diversity and independency in establishing its management
manajemen. Prinsip tersebut tercermin melalui penyusunan structure. This principle is reflected in the composition
komposisi Dewan Komisaris dan Direksi yang tidak hanya of the Board of Commissioners and Board of Directors,
merefleksikan representasi gender yang setara, tetapi juga which not only reflects equal gender representation
mempertimbangkan latar belakang profesional, keahlian, but also considers diverse professional backgrounds,
dan pengalaman yang beragam. Penerapan ini menjadi expertise, and experience. This implementation
komitmen Perseroan dalam menyediakan kesempatan demonstrates the Company’s commitment to providing
yang setara bagi seluruh individu serta memperkuat kualitas equal opportunities for all individuals and strengthening
pengawasan dan pengambilan keputusan guna mendukung the quality of supervision and decision-making to support
tercapainya tata kelola perusahaan yang efektif dan the achievement of effective and sustainable corporate
berkelanjutan. Informasi mengenai komposisi anggota Dewan governance. Information on the composition of the Board
Komisaris dan Direksi Perseroan berdasarkan gender serta of Commissioners and Board of Directors by gender, as well
keberadaan pihak independen yang menjabat sepanjang as the presence of independent parties serving throughout
tahun 2025, disajikan pada tabel berikut: 2025, is presented in the following table:
Komposisi Berdasarkan Gender
Composition by Gender
Jabatan Jumlah Pihak Indepeden
Position Total Independent Parties
Pria Wanita
Male Female
Dewan Komisaris
3 1 2
Board of Commissioners
Direksi
4 - 4
Board of Directors
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 195
Page 198
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kebijakan Pemisahan Chairman of The Board dan
Chief Executive Officer
Chairman of the Board and Chief Executive Officer Separation Policy
Sebagai bagian dari komitmen terhadap penerapan As part of the commitment to implementing GCG principles,
prinsip GCG, Bank secara konsisten menerapkan kebijakan the Bank consistently implements a policy of separating
pemisahan peran antara Chairman of the Board (Komisaris the roles of Chairman of the Board (President Commissioner)
Utama) dan Chief Executive Officer (CEO) (Direktur Utama). and Chief Executive Officer/CEO (President Director). This
Kebijakan ini menegaskan batasan yang jelas antara fungsi policy establishes a clear limitation between the supervisory
pengawasan yang dijalankan oleh Komisaris Utama dan function carried out by President Commissioner and
fungsi pengelolaan operasional yang menjadi tanggung operational management function under the responsibility
jawab Direktur Utama, sehingga peran masing-masing pihak of President Director, therefore, the roles of each party can
dapat dijalankan secara optimal. be optimally carried out.
Pemisahan peran tersebut bertujuan untuk menciptakan This separation of roles aims to create a balance of power,
keseimbangan kekuasaan, memperkuat transparansi dan strengthen transparency and accountability, and increase
akuntabilitas, serta meningkatkan efektivitas pengambilan the effectiveness of decision-making. Thus, the Bank
keputusan. Dengan demikian, Bank mampu memastikan is able to ensure that strategic decisions are objective,
keputusan strategis yang diambil bersifat objektif, berorientasi oriented towards achieving long-term performance, and
pada pencapaian kinerja jangka panjang, dan mendukung support sustainable corporate governance practices.
praktik tata kelola perusahaan yang berkelanjutan.
Nominasi dan Remunerasi Dewan Komisaris dan Direksi
Nomination and Remuneration for the Board of Commissioners and
Board of Directors
Nominasi Dewan Komisaris dan Direksi Nomination of the Board of Commissioners
and Board of Directors
Kebijakan dan Prosedur Nominasi Dewan Nomination Policy and Procedure for the Board of
Komisaris dan Direksi Commissioners and Board of Directors
Kebijakan nominasi Dewan Komisaris dan Direksi disusun The nomination policy for the Board of Commissioners and
untuk menjamin bahwa calon yang diajukan memiliki Board of Directors is prepared to ensure that the candidates
integritas, kompetensi, serta pengalaman yang relevan nominated have integrity, competency, and experience
dengan tantangan dan dinamika industri perbankan. Proses relevant to the challenges and dynamics of banking industry.
nominasi tersebut merupakan bagian dari tanggung jawab Such nomination process is part of the responsibility
Komite Remunerasi dan Nominasi, yang pelaksanaannya of Remuneration and Nomination Committee, and its
mengikuti prinsip kehati-hatian dan mengacu pada implementation adheres to prudent principles and refers to
peraturan perundang-undangan yang berlaku, termasuk the applicable laws and regulations, including provisions of
ketentuan dari Otoritas Jasa Keuangan. Financial Services Authority.
PT Bank Ganesha Tbk
196 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 199
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Adapun prosedur nominasi Dewan Komisaris dan Direksi The nomination procedure for the Board of Commissioners
Bank dilakukan melalui tahapan berikut: and Board of Directors of the Bank is carried out in
the following stages:
Komite Remunerasi dan Nominasi mengidentifikasi calon yang memenuhi kriteria.
The Remuneration and Nomination Committee identifies candidates who meet the criteria.
Dewan Komisaris atas dasar saran dari Komite Remunerasi dan Nominasi menyampaikan usulan calon kepada
Pemegang Saham.
The Board of Commissioners, based on suggestions from the Remuneration and Nomination Committee, proposes
candidates to the Shareholders.
Calon yang direkomendasikan oleh Komite Remunerasi dan Nominasi kepada Dewan Komisaris setelah ditelaah
kemudian diusulkan kepada Pemegang Saham untuk diangkat atau ditetapkan dalam RUPS.
Candidates recommended by the Remuneration and Nomination Committee to the Board of Commissioners, after
reviewed, are then proposed to the Shareholders for appointment or confirmation at the GMS.
Kriteria Khusus Pemilihan Dewan Komisaris dan Specific Criteria for the Selection of Board of
Direksi Commissioners and Board of Directors
Bank mewajibkan bahwa setiap calon anggota Dewan The Bank requires that each candidate for the Board of
Komisaris dan Direksi harus memenuhi kriteria khusus Commissioners and Board of Directors to meet the specific
yang ditetapkan dalam Peraturan Otoritas Jasa Keuangan criteria stipulated in Financial Services Authority Regulation
No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris No. 33/POJK.04/2014 on the Board of Directors and Board
Emiten atau Perusahaan Publik. Kriteria tersebut meliputi: of Commissioners of Issuers or Public Companies. These
criteria include:
1. Mempunyai akhlak, moral, dan integritas yang baik; 1. Having good character, morals, and integrity;
2. Cakap melakukan perbuatan hukum; 2. Capable of performing legal acts;
3. Dalam 5 tahun sebelum pengangkatan dan selama 3. Within 5 years before the appointment and during
menjabat: the term of office:
a. Tidak pernah dinyatakan pailit; a. Never been declared bankrupt;
b. Tidak pernah menjadi anggota Dewan Komisaris b. Never become a member of Board of Commissioners
dan Direksi yang dinyatakan bersalah menyebabkan and Board of Directors who is found guilty of causing
suatu perusahaan dinyatakan pailit; a company to be declared bankrupt;
c. Tidak pernah dihukum karena melakukan tindak c. Never been punished for committing a criminal act
pidana yang merugikan keuangan negara dan/atau that is detrimental to state finances and/or related
yang berkaitan dengan sektor keuangan; dan to the financial sector; and
d. Tidak pernah menjadi anggota Dewan Komisaris d. Never been a member of Board of Commissioners
dan Direksi yang selama menjabat: and Board of Directors who during the term of office:
• Pernah tidak menyelenggarakan RUPS Tahunan; • Has ever failed to convene an Annual GMS;
• Pertanggungjawabannya sebagai anggota Dewan • Has ever had his/her accountability
Komisaris dan Direksi pernah tidak diterima as the member of Board of Commissioners and
oleh RUPS atau pernah tidak memberikan Board of Directors rejected by the GMS or has
pertanggungjawaban sebagai anggota Dewan ever been absent in giving his/her accountability
Komisaris dan Direksi kepada RUPS; dan as the member of Board of Commissioners and
Board of Directors to the GMS; and
• Pernah menyebabkan perusahaan yang • Has ever caused a company that obtains
memperoleh izin, persetujuan, atau pendaftaran permit, approval, or registration from
dari Otoritas Jasa Keuangan tidak memenuhi the Financial Services Authority not to fulfill its
kewajiban menyampaikan laporan tahunan obligation to submit its annual report and/or
dan/atau laporan keuangan kepada Otoritas Jasa financial statements to the Financial Services
Keuangan. Authority.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 197
Page 200
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
4. Memiliki komitmen untuk mematuhi peraturan 4. Having a commitment to comply with the laws and
perundang-undangan; dan regulations; and
5. Memiliki pengetahuan dan/atau keahlian di bidang yang 5. Having knowledge and/or expertise in the field required
dibutuhkan Bank. by the Bank.
Kriteria Pemilihan Ulang Dewan Komisaris dan Criteria for Re-election of Board of Commissioners
Direksi and Board of Directors
Bank Ganesha menempatkan pemilihan ulang anggota Bank Ganesha places the re-election of members of the Board
Dewan Komisaris dan Direksi sebagai salah satu prioritas of Commissioners and Board of Directors as one top priority
utama dalam menjaga kesinambungan kepemimpinan dan in maintaining continuity of leadership and performance
keberlanjutan kinerja Perseroan. Proses pemilihan ulang of the Company. The re-election process for members of
anggota Dewan Komisaris dan Direksi dilaksanakan dengan the Board of Commissioners and Board of Directors is carried
mempertimbangkan sejumlah kriteria yang terukur, relevan, out by considering a number of measurable, relevant, and
dan sesuai dengan prinsip GCG, meliputi aspek kompetensi, GCG principles, including aspects of competency, integrity,
integritas, serta keselarasan visi dan kapabilitas individu and alignment of the individual’s vision and capabilities
dengan arah strategis Bank. with the Bank’s strategic direction.
Remunerasi Dewan Komisaris dan Direksi Remuneration for the Board of Commissioners
and Board of Directors
Kebijakan dan Prosedur Remunerasi Remuneration Policy and Procedure
Dalam rangka memastikan sistem remunerasi yang To ensure that the remuneration system implemented
diterapkan bersifat adil, kompetitif, dan mampu mendorong is fair, competitive, and able to encourage optimal
kinerja yang optimal, Bank telah memiliki kebijakan dan performance, the Bank has established remuneration
prosedur remunerasi bagi anggota Dewan Komisaris dan policies and procedures for members of the Board of
Direksi yang dilaksanakan sesuai dengan Peraturan Otoritas Commissioners and Board of Directors, implemented in
Jasa Keuangan No. 45/POJK.02/2015 dan Surat Edaran accordance with Financial Services Authority Regulation
Otoritas Jasa Keuangan No. 40/SEOJK.03/2016 tentang Tata No. 45/POJK.02/2015 and Financial Services Authority
Kelola Pemberian Remunerasi Bank Umum. Circular No. 40/SEOJK.03/2016 on Governance in Providing
Remuneration for Commercial Banks.
Adapun prosedur penetapan remunerasi Dewan Komisaris The procedure for determining remuneration for the Bank’s
dan Direksi Bank dijelaskan pada bagan berikut: Board of Commissioners and Board of Directors is explained
in the chart as follows:
Komite Remunerasi dan Nominasi melakukan kajian terhadap kinerja dan memberikan usulan struktur dan besaran
remunerasi Dewan Komisaris dan Direksi.
The Remuneration and Nomination Committee reviews the performance and proposes the structure and amount of
remuneration for the Board of Commissioners and Board of Directors
Berdasarkan hasil kajian, Komite Remunerasi dan Nominasi menyampaikan rekomendasi kepada Dewan Komisaris
untuk dievaluasi lebih lanjut.
Based on the review results, the Remuneration and Nomination Committee submits recommendations to
the Board of Commissioners for further evaluation.
Dewan Komisaris mengusulkan penetapan remunerasi kepada Pemegang Saham.
The Board of Commissioners proposes the remuneration determination to the Shareholders.
PT Bank Ganesha Tbk
198 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 201
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Berdasarkan hasil kajian, Komite Remunerasi dan Nominasi menyampaikan rekomendasi kepada Dewan Komisaris
untuk dievaluasi lebih lanjut.
Based on the review results, the Remuneration and Nomination Committee submits recommendations to
the Board of Commissioners for further evaluation.
Jenis dan Indikator Penetapan Remunerasi Types of Remuneration and Indicators for
Determining Remuneration
Penetapan remunerasi bagi Dewan Komisaris dan Direksi The remuneration for the Bank’s Board of Commissioners
Bank dilakukan dengan mempertimbangkan berbagai and Board of Directors is determined by considering various
indikator, seperti: indicators, such as:
1. Skala usaha; 1. Business scale;
2. Kompleksitas usaha; 2. Business complexity;
3. Peer group; 3. Peer group;
4. Tingkat inflasi; 4. Inflation rate;
5. Kondisi dan kemampuan keuangan Bank; dan 5. The condition and financial capability of the Bank; and
6. Tidak bertentangan dengan peraturan perundang- 6. Not in contrary to the applicable laws and regulations.
undangan yang berlaku.
Sementara itu, jenis-jenis remunerasi yang diterima oleh Meanwhile, the types of remuneration received by
Dewan Komisaris dan Direksi Bank diuraikan sebagai the Bank’s Board of Commissioners and Board of Directors
berikut: are outlined as follows:
1. Remunerasi tetap, yaitu remunerasi yang diberikan 1. Fixed remuneration, namely remuneration provided in
dalam bentuk tunai maupun non-tunai yang tidak cash or non-cash form that is not related to performance
terkait dengan kinerja atau tingkat risiko. Komponen or risk level. This component includes basic salary,
ini mencakup gaji pokok, berbagai tunjangan, various allowances, facilities, housing allowance, health
fasilitas, tunjangan perumahan, tunjangan kesehatan, benefits, education allowance, holiday allowance, and
tunjangan pendidikan, tunjangan hari raya, serta pension program.
program pensiun.
2. Remunerasi yang bersifat variabel, yaitu remunerasi yang 2. Variable remuneration, namely remuneration given
diberikan berdasarkan kinerja dan tingkat risiko, dalam based on performance and risk level, provided in cash
bentuk tunai dan/atau saham maupun instrumen berbasis and/or shares or share-based instrument issued by
saham yang diterbitkan Bank. Pemberian remunerasi ini the Bank. This provided remuneration is designed to
dirancang untuk mendorong pengambilan risiko yang promote prudent risk-taking and considers the main
prudent serta mempertimbangkan risiko utama yang risks that are most influential in business activities.
paling berpengaruh terhadap kegiatan usaha.
Cakupan Kebijakan Remunerasi dan Scope of Remuneration Policy and
Implementasinya Its Implementation
Kebijakan remunerasi Bank mencakup seluruh karyawan The Bank’s remuneration policy covers all employees
di kantor pusat maupun maupun di kantor cabang dan at head office and branch offices and is implemented
diterapkan secara transparan, adil, dan proporsional, guna transparently, fairly, and proportionally to ensure rewards
memastikan imbalan yang layak, kompetitif, serta sejalan that are appropriate, competitive, and in line with employee
dengan tanggung jawab dan kontribusi karyawan. responsibilities and contributions.
Pelaksanaan Kaji Ulang dan Independensi Implementation of Review and Independence in
Penerapan Kebijakan Remunerasi Applying Remuneration Policy
Untuk memastikan independensi dalam pemberian To ensure independence in providing remuneration to all
remunerasi kepada seluruh karyawan, termasuk karyawan employees, including those in control unit, Bank Ganesha
yang berada di unit kontrol, Bank Ganesha melakukan evaluates its remuneration policy under the supervision of
evaluasi terhadap kebijakan remunerasi di bawah Remuneration and Nomination Committee. This review is
pengawasan Komite Remunerasi dan Nominasi. Peninjauan carried out with due regard to performance, risks, fairness
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 199
Page 202
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
tersebut dilakukan dengan memperhatikan kinerja, risiko, compared to peer group, the Bank’s long-term goals and
kewajaran dibandingkan peer group, sasaran dan strategi strategies, the fulfillment of reserves in accordance with
jangka panjang Bank, pemenuhan cadangan sesuai regulations, and the Bank’s future income projections, thus
peraturan, serta proyeksi pendapatan Bank di masa depan, ensuring that the remuneration policy remains fair, relevant,
sehingga kebijakan remunerasi tetap adil, relevan, dan and supports business sustainability.
mendukung keberlanjutan usaha.
Remunerasi Dikaitkan dengan Risiko Remuneration Linked to Risk
Kebijakan remunerasi Bank dirancang dengan berlandaskan The Bank’s remuneration policy is designed based on
prinsip kehati-hatian untuk mendorong prudent risk taking prudential principles to encourage prudent risk taking to
guna menjaga keberlanjutan usaha Bank. Dalam mengelola maintain the Bank’s business sustainability. In managing
risiko yang terkait dengan remunerasi variabel, Bank risks related to variable remuneration, the Bank prioritizes
memprioritaskan risiko utama yang paling berdampak pada the main risks with the greatest impact on business
kegiatan usaha, mengacu pada ketentuan regulator terkait activities, referring to regulatory provisions on risk
penerapan manajemen risiko untuk bank umum. management implementation for commercial banks.
Penyesuaian Remunerasi Dikaitkan dengan Remuneration Adjustment Linked to Performance
Kinerja dan Risiko and Risk
Penetapan remunerasi Dewan Komisaris dan Direksi The remuneration for the Board of Commissioners and Board
didasarkan pada evaluasi kinerja berbasis Key Performance of Directors is determined by performance evaluations based
Indicator (KPI). Hasil evaluasi tersebut selanjutnya on Key Performance Indicators (KPIs). The Remuneration and
digunakan Komite Remunerasi dan Nominasi untuk Nomination Committee then uses such evaluation results to
memberikan rekomendasi besaran remunerasi kepada recommend remuneration to the Board of Commissioners,
Dewan Komisaris, yang kemudian disampaikan ke RUPS which is then submitted to the GMS for final approval.
untuk persetujuan akhir. Selain itu, Bank telah menerapkan Furthermore, the Bank has implemented risk-based
remunerasi berbasis risiko melalui identifikasi Material Risk remuneration through the identification of Material Risk
Takers (MRT). Takers (MRT).
Konsultan Eksternal terkait Kebijakan Remunerasi External Consultant regarding Remuneration Policy
Sampai dengan tahun 2025, Bank belum melakukan As of 2025, the Bank did not engage any external consultants
keterlibatan konsultan eksternal dalam proses perumusan in the process of formulating remuneration policy for
kebijakan remunerasi Dewan Komisaris dan Direksi. the Board of Commissioners and Board of Directors.
Penetapan Material Risk Takers (MRT) Determination of Material Risk Takers (MRT)
Material Risk Takers (MRT) merupakan pihak yang memiliki Material Risk Takers (MRT) are parties with decision-making
kewenangan dalam pengambilan keputusan yang authority that have the potential to significantly impact
berpotensi memberikan dampak signifikan terhadap the Bank’s risk profile. In its implementation, Bank Ganesha
profil risiko Bank. Dalam pelaksanaannya, Bank Ganesha determines MRT through two approaches, which are:
menetapkan MRT melalui dua pendekatan, yaitu:
1. Pendekatan kualitatif, yaitu penetapan berdasarkan 1. Qualitative approach, that is determination based on
lingkup tanggung jawab yang berpengaruh terhadap the scope of responsibilities that impact the main risk
profil risiko utama, yang ditentukan melalui hasil profile, decided by the results of the Bank’s risk profile
evaluasi profil risiko Bank; dan evaluation; and
2. Pendekatan kuantitatif, yaitu penetapan melalui 2. Quantitative approach, that is determination through
perbandingan penerimaan remunerasi variabel antara a comparison of variable remuneration received
MRT dan non-MRT, dengan tetap mempertimbangkan between MRT and non-MRT, while still considering
kinerja serta tingkat risiko dari masing-masing jabatan, each position’s performance and risk level, while
dengan tetap mengacu dalam ketentuan yang diatur still referring to the provisions stipulated in HRD
dalam Pedoman Remunerasi HRD. Remuneration Guidelines.
PT Bank Ganesha Tbk
200 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 203
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Penangguhan atau Penarikan Kembali Remunerasi Deferred or Clawbacked Remuneration
Bank memiliki kewenangan untuk menerapkan kebijakan The Bank has the authority to implement a policy of
penundaan pembayaran remunerasi variabel yang belum deferred payment (malus) of unpaid variable remuneration
dibayarkan (malus) maupun penarikan kembali remunerasi or withdrawal of received variable remuneration
variabel yang telah diterima (clawback) kepada pihak yang (clawback) to parties designated as MRT. This policy may
ditetapkan sebagai MRT. Kebijakan ini dapat diberlakukan be implemented as part of strengthening risk governance
sebagai bagian dari penguatan tata kelola risiko dan and internal control mechanism, while still adhering
mekanisme pengendalian internal, dengan tetap mengacu to the following provisions:
pada ketentuan sebagai berikut:
1. Bank mengalami kerugian; 1. The Bank experiences material losses;
2. Terjadinya risiko yang berdampak negatif terhadap 2. The occurrence of risks that negatively affect the Bank’s
keuangan Bank; finance;
3. Terjadinya fraud, pelanggaran hukum, perilaku tidak 3. The occurrence of fraud, legal violations, unethical
etis, dan/atau pemalsuan catatan oleh pihak yang conduct, and/or falsification of records by MRT parties
menjadi MRT yang merugikan Bank; dan which is detrimental to the Bank; and
4. Kondisi lainnya. 4. Other conditions.
Struktur dan Besaran Remunerasi Remuneration Structure and Amount
Struktur remunerasi bagi Dewan Komisaris dan Direksi Bank The remuneration structure for the Board of Commissioners
Ganesha yang ditetapkan oleh RUPS terdiri atas: and Board of Directors of Bank Ganesha, as determined by
the GMS, consists of:
1. Remunerasi, yang mencakup gaji, bonus, tunjangan 1. Remuneration, which includes salary, bonus, routine
rutin, tantiem, serta fasilitas lain dalam bentuk allowance, tantiem, and other in-kind benefits; and
non-natura; dan
2. Fasilitas lain, yaitu fasilitas yang diberikan dalam bentuk 2. Other benefits, namely in-kind facilities, such as housing
natura, seperti fasilitas perumahan, fasilitas kesehatan, facilities, health facilities, and other facilities, which may
serta fasilitas lainnya, baik yang bersifat dapat dimiliki or may not be owned.
maupun tidak dapat dimiliki.
Besaran remunerasi yang diterima Dewan Komisaris dan The amount of remuneration received by the Bank’s Board
Direksi Bank selama tahun 2025 diungkapkan sebagai of Commissioners and Board of Directors throughout 2025
berikut: was disclosed as follows:
Remunerasi dan Fasilitas Dewan Komisaris dan Direksi
Remuneration and Facilities for Board of Commissioners and Board of Directors
Jumlah Diterima dalam 1 tahun
Amount Received in 1 Year
Jenis Remunerasi dan Fasilitas Lain Dewan Komisaris Direksi
Type of Remuneration and Other Facilities Board of Commissioners Board of Directors
Orang Jutaan Rp Orang Jutaan Rp
People Million Rp People Million Rp
Remunerasi (gaji, bonus, tunjangan rutin, tantiem, dan fasilitas lainnya dalam bentuk
non-natura) 4 14.442 4 27.768
Remuneration (salary, bonus, routine allowance, tantiem, and other non-natura facilities)
Fasilitas lain dalam bentuk natura perumahan, fasilitas kesehatan, dan sebagainya) yang:
Other facilities in the form of in-kind housing, health facilities, and so on, which:
a. Dapat dimiliki
- - - -
Can be owned
b. Tidak dapat dimiliki
- - - -
Cannot be owned
Total 14.442 27.768
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 201
Page 204
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kelompok Remunerasi Dewan Komisaris dan Direksi
Remuneration Group for Board of Commissioners and Board of Directors
Jumlah Remunerasi Jumlah Dewan Komisaris Jumlah Direksi
Total Remuneration Number of Board of Commissioners Number of Board of Directors
Di atas Rp2 miliar
4 4
Above Rp2 billion
Di atas Rp1 miliar sampai dengan Rp2 miliar
- -
Above Rp1 billion up to Rp2 billion
Di atas Rp500 juta sampai dengan Rp1 miliar
- -
Above Rp500 million up to Rp1 billion
Rp500 juta ke bawah
- -
Rp500 million and below
Perbandingan Rasio Gaji Tertinggi dan Terendah
Comparison of the Highest and Lowest Salary Ratio
Tahun 2025
Rasio Gaji Tertinggi dan Terendah Ratio of Highest and Lowest Salary
Year 2025
Rasio gaji pegawai tertinggi dan terendah 18,52:1 Ratio of the highest and lowest employee salaries
Rasio gaji Direksi tertinggi dan terendah 2:1 Ratio of the highest and lowest salaries of the Board of Directors
Ratio of the highest and lowest salaries of the Board of
Rasio gaji Dewan Komisaris tertinggi dan terendah 1,69:1
Commissioners
Ratio of the highest salary of the Board of Directors and
Rasio gaji Direksi tertinggi dan pegawai tertinggi 4,54:1
the highest salary of employees
Jumlah Nominal Pesangon yang Dibayarkan per Orang dalam 1 Tahun
Nominal Amount of Severance Paid per Person in 1 Year
Jumlah Nominal Pesangon yang Dibayarkan Total Pegawai Nominal Amount of Severance Paid
per Orang dalam 1 Tahun Total Employees per Person in 1 Year
Di atas Rp1 miliar 1 - Above Rp1 billion
Di atas Rp500 juta - Rp1 miliar 4 Above Rp500 million - Rp1 billion
Di bawah Rp500 juta 10 Below Rp500 million
Total Saham Dewan Komisaris dan Direksi
Total Shares of Board of Commissioners and Board of Directors
Opsi Saham
Stock Option
Total Saham
Dimiliki Harga
Jabatan (Lembar Saham) Diberikan Telah Dieksekusi Position
Opsi
Total Shares (Lembar Saham) (Lembar Saham) Jangka Waktu
Option
Owned (Shares) Given Executed Time Period
Price
(Shares) (Shares)
(Rp)
Dewan Komisaris - - - - - Board of Commissioners
Direksi 8.817.300 - - - - Board of Directors
Total 8.817.300 - - - - Total
PT Bank Ganesha Tbk
202 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 205
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Informasi Kuantitatif
Quantitative Information
Total Pengurangan Selama Periode Laporan
Total Deductions During the Reporting Period
Jenis Remunerasi yang
Disebabkan Disebabkan
Bersifat Variabel Sisa yang Masih
Penyesuaian Eksplisit Penyesuaian Implisit
Type of Variable Remuneration Ditangguhkan Total
Caused by Explicit Caused by Implicit
Remaining (A) + (B)
Adjustment Adjustment
Pending
(A) (B)
Tunai (dalam jutaan Rupiah)
- - - -
Cash (in millions of Rupiah)
Saham/instrumen berbasis saham yang diterbitkan Bank
(dalam lembar saham dan nominasi juta Rupiah yang
merupakan konversi dari lembar saham tersebut)
- - - -
Shares/share-based instruments issued by the Bank
(in shares and nominations in millions of Rupiah which
is the conversion of the said shares)
Jumlah Penerima dan Jumlah Total Remunerasi Number of Beneficiaries and Total Amount of
yang Bersifat Variabel yang Dijamin Tanpa Syarat Variable Remuneration Guaranteed Unconditionally
akan Diberikan oleh Bank kepada Calon Direksi, to be Given by the Bank to Candidates for
Calon Dewan Komisaris, dan/atau Calon Pegawai the Board of Directors, Candidates for the Board of
Selama 1 Tahun Pertama Bekerja Commissioners, and/or Candidates for Employees
During the First 1 Year of Service
Selama tahun 2025, tidak terdapat penerima remunerasi Throughout 2025, there were no beneficiaries of variable
yang bersifat variabel yang dijamin tanpa syarat. Hal ini remuneration that were guarantee unconditionally. This is
sejalan dengan kebijakan Bank yang menetapkan remunerasi in line with the Bank’s policy of consistently establishing
variabel secara konsisten bagi seluruh penerima, tanpa variable remuneration for all recipients, regardless of length
memperhitungkan lama masa kerja. of service.
Remunerasi yang Ditangguhkan atau Ditarik Deferred or Withdrawn Remuneration
Kembali
Pada periode 2025, pembayaran remunerasi kepada In the 2025 period, remuneration payments to the Board
Dewan Komisaris dan Direksi telah dilakukan sepenuhnya of Commissioners and Board of Directors were made in full
sesuai ketentuan, tanpa penangguhan maupun penarikan in accordance with the provisions, without any deferral or
kembali, yang mencerminkan kepatuhan Bank terhadap withdrawal, thus reflecting the Bank’s compliance with
kebijakan remunerasi dan prinsip GCG. the remuneration policy and GCG principles.
Informasi Lain terkait Tata Kelola Remunerasi Information related to Remuneration Governance
Sepanjang tahun 2025, Bank tidak mencatat adanya Throughout 2025, the Bank did not record any internal
perselisihan internal yang terkait dengan intervensi pemilik, disputes related to owner intervention, internal
konflik internal, maupun isu yang timbul akibat kebijakan conflict, or issues arising from the remuneration policy.
remunerasi yang diterapkan. Kondisi ini menunjukkan bahwa This condition demonstrates that Bank Ganesha’s
kebijakan remunerasi di Bank Ganesha telah dijalankan secara remuneration policy is implemented transparently, fairly,
transparan, adil, dan konsisten sesuai dengan prinsip GCG. and consistently in accordance with GCG principles.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 203
Page 206
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pengelolaan Benturan Kepentingan Dewan Komisaris
dan Direksi
Management of Conflicts of Interest for the Board of Commissioners
and Board of Directors
Bank berkomitmen untuk memastikan bahwa setiap The Bank is committed to ensuring that each member of
anggota Dewan Komisaris dan Direksi bebas dari benturan the Board of Commissioners and Board of Directors is
kepentingan (conflict of interest) guna menjaga transparansi free from any conflict of interest in order to maintain
dan objektivitas dalam pelaksanaan tugas dan tanggung transparency and objectivity in performing their duties and
jawabnya. Sebagai bentuk penguatan komitmen tersebut, responsibilities. As a means of reinforcing this commitment,
Bank telah menyusun Pedoman Benturan Kepentingan the Bank has prepared Conflict of Interest Guidelines that
yang mengacu pada Peraturan Otoritas Jasa Keuangan, refer to the Financial Services Authority Regulations, which
yang mengharuskan setiap anggota Dewan Komisaris dan require each member of the Board of Commissioners and
Direksi untuk: Board of Directors to:
1. Mengutamakan kepentingan Perseroan dan tidak 1. Prioritize the Company’s interests and not reducing
mengurangi keuangan Perseroan dalam hal terjadi the Company’s finances in the event of a conflict of
benturan kepentingan; interest;
2. Menghindarkan diri dari pengambilan keputusan dalam 2. Avoid making decisions in situations and conditions
situasi dan kondisi adanya benturan kepentingan; where there is a conflict of interest;
3. Melakukan pengungkapan hubungan kekeluargaan, 3. Disclose family, financial, management, ownership
hubungan keuangan, hubungan kepengurusan, relationships with members of the Board of
hubungan kepemilikan dengan anggota Komisaris Commissioners and/or members of the Board
dan/atau anggota Direksi dan/atau Pemegang Saham of Directors and/or Controlling Shareholders of
Pengendali Perseroan dan/atau pihak lainnya dalam the Company and/or other parties in the context of
rangka bisnis perusahaan; dan the Company’s business; and
4. Melakukan pengungkapan dalam hal pengambilan 4. Make disclosure in terms of decision making made in
keputusan yang dilakukan pada kondisi adanya conditions of a conflict of interest.
benturan kepentingan.
PT Bank Ganesha Tbk
204 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 207
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Komite di Bawah Dewan Komisaris
Committees under the Board of Commissioners
Komite di bawah Dewan Komisaris Bank terdiri dari Komite The committees under the Bank’s Board of Commissioners
Audit, Komite Remunerasi dan Nominasi, serta Komite consist of the Audit Committee, Remuneration and
Pemantau Risiko. Komite-komite tersebut dibentuk untuk Nomination Committee, and Risk Monitoring Committee.
mendukung efektivitas pelaksanaan tugas dan tanggung These committees are established to support the effective
jawab Dewan Komisaris serta memastikan pengelolaan implementation of the Board of Commissioners’ duties and
Bank sesuai dengan prinsip-prinsip GCG. responsibilities and to ensure that the Bank’s management
complies with GCG principles.
Komite Audit Audit Committee
Dewan Komisaris membentuk Komite Audit sebagai organ The Board of Commissioners establishes the Audit
pendukung yang berperan penting dalam memberikan Committee as a supporting organ that plays a crucial role
pengawasan independen, khususnya yang berkaitan in providing independent oversight, particularly regarding
dengan informasi keuangan, sistem pengendalian internal, financial information, internal control system, and
serta efektivitas pemeriksaan yang dilakukan oleh auditor the effectiveness of audit conducted by internal and
internal maupun eksternal. external auditors.
Pedoman Kerja Komite Audit Audit Committee Charter
Komite Audit telah memiliki Piagam Komite Audit yang The Audit Committee has an Audit Committee Charter,
terakhir diperbarui pada 5 Desember 2025. Piagam last updated on December 5, 2025. The Audit Committee
Komite Audit mengatur secara garis besar mengenai dasar Charter outlines legal basis, authority, duties, responsibilities,
hukum, wewenang, tugas, tanggung jawab, struktur komite committee structure, and meeting procedures.
hingga tata cara pelaksanaan rapat.
Persyaratan Komite Audit Requirements for the Audit Committee
Keanggotaan Komite Audit wajib seluruhnya independen, The composition of Audit Committee shall be entirely
yang paling sedikit terdiri dari: independent, consisting of at least:
1. 1 orang Komisaris Independen yang merangkap sebagai 1. 1 Independent Commissioner concurrently as chairman;
ketua;
2. 1 orang pihak independen yang memiliki keahlian di 2. 1 independent party with expertise in finance or
bidang keuangan atau bidang akuntansi; dan accounting; and
3. 1 orang pihak independen yang memiliki keahlian di 3. 1 independent party with expertise in law or banking.
bidang hukum atau bidang perbankan.
Anggota Komite Audit yang berasal dari pihak independen Member of Audit Committee from independent party
dinilai memiliki keahlian di bidang keuangan atau bidang is deemed to have expertise in finance or accounting,
akuntansi dalam hal memenuhi kriteria: as defined by the following criteria:
1. Memiliki sertifikat kompetensi di bidang keuangan 1. Has competency certificate in finance and/or accounting
dan/atau bidang akuntansi yang diterbitkan oleh issued by a recognized domestic or international
lembaga domestik maupun lembaga internasional yang institution; and
diakui; dan
2. Memiliki pengalaman kerja paling sedikit 5 tahun di 2. Has at least 5 years of work experience in finance and/or
bidang keuangan dan/atau bidang akuntansi. accounting.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 205
Page 208
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Anggota Komite Audit yang berasal dari pihak independen Member of Audit Committee from independent party is
dinilai memiliki keahlian di bidang hukum atau bidang deemed to have expertise in law or banking, as defined by
perbankan dalam hal memenuhi kriteria: the following criteria:
1. Memiliki sertifikat kompetensi di bidang hukum, antara 1. Has competency certificate in law, including legal audit,
lain legal auditor, notaris, dan/atau ahli kontrak yang notary, and/or contract expert, issued by a recognized
diterbitkan oleh lembaga domestik maupun lembaga domestic or international institution;
internasional yang diakui;
2. Memiliki sertifikat kompetensi di bidang perbankan, 2. Has competency certificate in banking, including
antara lain manajemen risiko sebagaimana yang risk management as applicable to the Board of
berlaku bagi Dewan Komisaris, kepatuhan, akuntan Commissioners, compliance, public accounting,
publik, akuntan, general banking, wealth management, general banking, wealth management, strategic
perencanaan strategis, teknologi informasi, treasuri, planning, information technology, treasury, banking-
audit terkait perbankan, corporate finance, sistem related audits, corporate finance, payment system and
pembayaran dan pengelolaan uang Rupiah, Rupiah currency management, consumer protection,
perlindungan konsumen, dan aspek pasar modal, yang and capital market aspect, issued by a recognized
diterbitkan oleh lembaga domestik maupun lembaga domestic or international institution; and
internasional yang diakui; dan
3. Memiliki pengalaman kerja paling sedikit 5 tahun di 3. Has at least 5 years of work experience in law and/or
bidang hukum dan/atau bidang perbankan. banking.
Komposisi dan Masa Jabatan Komite Audit Audit Committee’s Composition and Term of Office
Sebagaimana diatur dalam Piagam Komite Audit, As stipulated in Audit Committee Charter, the Audit
keanggotaan Komite Audit terdiri atas seorang ketua yang Committee consists of one chairperson, held by
dijabat oleh Komisaris Independen dan 2 anggota independen an Independent Commissioner, and 2 independent members
dengan keahlian di bidang keuangan, akuntansi, hukum, with expertise in finance, accounting, law, or banking.
atau perbankan. Masa jabatan anggota Komite Audit tidak The term of office of the Audit Committee member shall not
boleh melebihi masa jabatan Dewan Komisaris dan hanya exceed the term of office of the Board of Commissioners and
dapat diperpanjang untuk 1 periode berikutnya. can only be extended for 1 subsequent period.
Berikut komposisi Komite Audit Bank Ganesha The following is the composition of Bank Ganesha’s Audit
per 31 Desember 2025 yang diangkat berdasarkan Surat Committee as of December 31, 2025, appointed based on
Keputusan Direksi No. 053/SKDIR/VII/2024 tanggal 1 Juli 2024: Board of Directors’ Decision Letter No. 053/SKDIR/VII/2024
dated July 1, 2024:
Posisi di Komite
Nama Jabatan di Bank Keahlian
Position in
Name Position at the Bank Expertise
the Committee
Ketua Komisaris Independen Bidang keuangan dan perbankan
Trisna Chandra
Chairperson Independent Commissioner Finance and banking sectors
Anggota Pihak Independen Bidang keuangan, manajemen risiko, dan perbankan
Arief Dhita Wibawa
Member Independent Party Finance, risk management, and banking sectors
Anggota Pihak Independen Bidang perbankan
Sari Utami
Member Independent Party Banking sector
Profil Komite Audit Audit Committee Profile
Trisna Chandra Trisna Chandra
Ketua Chairperson
Diangkat sebagai ketua Komite Audit Bank Ganesha Appointed as chairperson of the Audit Committee of Bank
berdasarkan Surat Keputusan Direksi No. 053/SKDIR/VII/2024 Ganesha based on Board of Directors’ Decision Letter
tanggal 1 Juli 2024 dengan masa jabatan untuk periode No. 053/SKDIR/VII/2024 dated July 1, 2024, with the term
2024-sekarang. Profil lengkap dapat dilihat pada bab Profil of office for the period of 2024-present. Complete profile
Perusahaan bagian Profil Dewan Komisaris dalam Laporan can be seen in the Company Profile chapter, Board of
Tahunan ini. Commissioners Profile section in this Annual Report.
PT Bank Ganesha Tbk
206 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 209
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Arief Dhita Wibawa Arief Dhita Wibawa
Anggota Member
Warga Negara Indonesia, lahir pada tahun 1967, berdomisili Indonesian citizen, born in 1967, domiciled in Jakarta.
di Jakarta. Diangkat sebagai anggota Komite Audit Appointed as chairperson of the Audit Committee of Bank
Bank Ganesha berdasarkan Surat Keputusan Direksi Ganesha based on Board of Directors’ Decision Letter No.
No. 053/SKDIR/VII/2024 tanggal 1 Juli 2024 dengan masa 053/SKDIR/VII/2024 dated July 1, 2024, with the term of
jabatan untuk periode 2024-sekarang. Beliau tidak memiliki office for the period of 2024-present. He has no financial,
hubungan keuangan, kepengurusan, dan kekeluargaan management, or family relationships with members of
dengan anggota Dewan Komisaris, Direksi, serta Pemegang the Board of Commissioners, Board of Directors, and Major
Saham Utama dan Pengendali. and Controlling Shareholders.
Memperoleh gelar Sarjana bidang Budi Daya Pertanian Holds a Bachelor’s degree in Agricultural Cultivation from
dari Universitas Padjadjaran, Bandung dan Magister Universitas Padjadjaran, Bandung, and a Master’s degree in
bidang Manajemen Produksi dari Institut Teknologi Production Management from Institut Teknologi Bandung.
Bandung. Sebelum bergabung di Bank Ganesha, beliau Prior to joining Bank Ganesha, he served as Marketing Staff
pernah berkarier sebagai Staff Marketing PT Orix Indonesia of PT Orix Indonesia Finance (1994-1995), Head of Industrial
Finance (1994-1995), Kepala Seksi Riset Industri dan Research and Appraisal Section of PT Bank Dagang
Appraisal PT Bank Dagang Nasional Indonesia (1995-1997), Nasional Indonesia (1995-1997), Head of Credit Analysis
Kepala Bagian Analisa dan Administrasi Kredit Perseroan and Administration Division of the Company (1997-2010),
(1997-2010), Kepala Bagian Manajemen Risiko Perseroan Head of Risk Management Division of the Company
(2010-2018), Kelapa Bagian Manajemen Risiko PT Inti (2010-2018), Head of Risk Management Division of PT Inti
Dunia Sukses (2018-2023), dan Direktur Manajemen Risiko Dunia Sukses (2018-2023), and Risk Management Director of
PT Indomarco Financial Services (2023-2024). Saat ini beliau PT Indomarco Financial Services (2023-2024). He currently
merangkap jabatan sebagai anggota Komite Pemantau holds concurrent positions as member of the Company’s
Risiko Perseroan (sejak 2024). Risk Monitoring Committee (since 2024).
Beliau juga telah memiliki Sertifikasi bidang Manajemen He also has Banking Risk Management Certification
Risiko Perbankan Jenjang 6 dari Lembaga Sertifikasi Level 6 from Professional Certification Institute of Banking
Profesi Lembaga Sertifikasi Profesional Perbankan pada Professional Certification Institute as of August 29, 2024.
29 Agustus 2024.
Sari Utami Sari Utami
Anggota Member
Warga Negara Indonesia, lahir pada tahun 1964, berdomisili Indonesian citizen, born in 1964, domiciled in Jakarta.
di Jakarta. Diangkat sebagai anggota Komite Audit Appointed as member of the Audit Committee of Bank
Bank Ganesha berdasarkan Surat Keputusan Direksi Ganesha based on Board of Directors’ Decision Letter
No. 053/SKDIR/VII/2024 tanggal 1 Juli 2024 dengan masa No. 053/SKDIR/VII/2024 dated July 1, 2024, with the term of
jabatan untuk periode 2024-sekarang. Beliau tidak memiliki office for the period of 2024-present. She has no financial,
hubungan keuangan, kepengurusan, dan kekeluargaan management, or family relationships with members of
dengan anggota Dewan Komisaris, Direksi, serta Pemegang the Board of Commissioners, Board of Directors, and Major
Saham Utama dan Pengendali. and Controlling Shareholders.
Memperoleh gelar Sarjana Sastra dari Universitas Indonesia Holds a Bachelor of Literature degree from Universitas
dan Sarjana Statistik dari Universitas Terbuka. Sebelumnya Indonesia and a Bachelor of Statistics from Universitas
beliau pernah berkarier sebagai Head of Sundries Bank Terbuka. Previously, she served as Head of Sundries of Bank
Summa (1990-1993), beberapa jabatan di Bank Ganesha, Summa (1990-1993), several positions at Bank Ganesha,
yakni sebagai Head of OSD Cabang Kelapa Gading namely as Head of OSD Kelapa Gading Branch (1993-1994),
(1993-1994), Head of OSD Cabang Utama (1994-1997), Head of OSD Main Branch (1994-1997), Head of Sunter
Kepala Kantor Kas Sunter (1997-2000), Manajer Operasional Cash Office (1997-2000), Operations Manager of Kelapa
Cabang Kelapa Gading (2000-2007), Caretaker Branch Gading Branch (2000-2007), Caretaker Branch Manager of
Manager Cabang Mangga Dua (2007-2008), Branch Manager Mangga Dua Branch (2007-2008), Branch Manager of Kramat
Cabang Pembantu Kramat Jati (2008-2010), Pejabat Penilai Jati Sub-Branch (2008-2010), GCG Assessment Officer
GCG (2010-2022), hingga terakhir sebagai Kepala Bagian (2010-2022), and most recently as Head of Anti-Money
Anti-Money Laundering/AML (2012-2024). Saat ini beliau Laundering/AML (2012 -2024). She currently holds
merangkap jabatan sebagai anggota Komite Pemantau concurrent positions as member of the Company’s Risk
Risiko Perseroan (sejak 2024). Monitoring Committee (since 2024).
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 207
Page 210
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Beliau juga telah memiliki Sertifikasi bidang Manajemen She also has Banking Risk Management Certification
Risiko Perbankan Jenjang 6 dari Lembaga Sertifikasi Level 6 from Professional Certification Institute of Banking
Profesi Lembaga Sertifikasi Profesional Perbankan Professional Certification Institute as of August 5, 2024.
pada 5 Agustus 2024.
Pernyataan Independensi Komite Audit Audit Committee’s Independency Statement
Dalam pelaksanaan tugasnya, Komite Audit harus bertindak In performing its duties, the Audit Committee must act
secara independen dan bebas dari benturan kepentingan. independently and free from any conflicts of interest. To
Untuk menjaga independensi tersebut, seluruh anggota maintain this independency, all members of the Bank’s
Komite Audit Bank telah dipastikan tidak memiliki hubungan Audit Committee have been confirmed to have no financial,
keuangan, kepengurusan, kepemilikan saham dan/atau management, share ownership, and/or family relationships
hubungan keluarga dengan Dewan Komisaris, Direksi with the Board of Commissioners, Board of Directors, and/or
dan/atau Pemegang Saham Pengendali atau hubungan dengan Controlling Shareholders, or relationship with the Company,
Perseroan, yang dapat memengaruhi kemampuannya which may affect their ability to act independently.
bertindak independen.
Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit
Committee
Mengacu kepada Piagam Komite Audit Bank Ganesha, Referring to the Audit Committee Charter of Bank Ganesha,
Komite Audit mengemban tugas dan tanggung jawab the Audit Committee carries out the following duties and
sebagai berikut: responsibilities:
1. Informasi dan Laporan Keuangan 1. Financial Information and Statements
a. Melakukan penelaahan atas informasi keuangan a. Review the financial information to be published
yang akan dikeluarkan Perseroan kepada publik by the Company to the public and/or authorities,
dan/atau pihak otoritas antara lain Laporan including Financial Statements, projections, and
Keuangan, proyeksi, dan laporan lainnya terkait other reports related to the Company’s financial
dengan informasi keuangan Perseroan sesuai information, in accordance with applicable
dengan standar akuntansi yang berlaku. accounting standards.
b. Melakukan penelaahan atas ketaatan terhadap b. Review compliance with the laws and regulations
peraturan perundang-undangan yang berhubungan related to the Company’s activities.
dengan kegiatan Perseroan.
c. Memberikan pendapat independen dalam hal c. Provide an independent opinion in the event of
terjadi perbedaan pendapat antara manajemen a dissenting opinion between the management and
dan akuntan atas jasa yang diberikannya the accountant regarding the services rendered
dan/atau terjadinya ketidaksesuaian pelaksanaan and/or the occurrence of discrepancies in the audit
audit kantor akuntan publik dengan standar audit implementation by the public accounting firm with
yang berlaku. the applicable auditing standards.
2. Fungsi Audit Intern 2. Internal Audit Function
a. Memberikan rekomendasi kepada Dewan Komisaris a. Provide recommendations to the Board of
mengenai pengangkatan dan/atau pemberhentian Commissioners regarding the appointment
Kepala Satuan Kerja Audit Intern, dan wajib and/or dismissal of Head of Internal Audit Division,
memastikan bahwa laporan pengangkatan and shall ensure that the appointment and/or
dan/atau pemberhentian Kepala Satuan Kerja Audit dismissal report of Head of Internal Audit Division
Intern yang ditandatangani oleh Presiden Direktur signed by the President Director and President
dan Presiden Komisaris disampaikan oleh Perseroan Commissioner is submitted by the Company to
kepada Otoritas Jasa Keuangan paling lambat 10 the Financial Services Authority no later than
hari kerja setelah tanggal pemberhentian dan/atau 10 working days after the dismissal and/or
pengangkatan Kepala Satuan Kerja Audit Intern. appointment date of Head of Internal Audit Division.
b. Memberikan rekomendasi kepada Dewan Komisaris b. Provide recommendations to the Board of
mengenai penetapan Piagam Audit Intern. Komite Commissioners regarding the establishment of
Audit wajib memastikan bahwa Piagam Audit Intern Internal Audit Charter. The Audit Committee must
dikaji paling sedikit sekali dalam 3 tahun; ensure that the Internal Audit Charter is reviewed
at least once every 3 years;
PT Bank Ganesha Tbk
208 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 211
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
c. Melakukan evaluasi dan pemantauan pelaksanaan c. Evaluate and monitor the implementation of internal
fungsi audit intern: audit function:
• Memastikan dan mengkaji efektivitas pelaksanaan • Ensure and review the effectiveness of
audit intern Perseroan. implementation of the Company’s internal audit.
• Mengevaluasi kinerja Satuan Kerja Audit Intern • Evaluate Internal Audit Division’s performance
setiap triwulan. every quarter.
• Memastikan Satuan Kerja Audit Intern • Ensure that the Internal Audit Division
melakukan komunikasi dengan Direksi, Dewan communicates with the Board of Directors,
Komisaris, auditor eksternal, dan Otoritas Jasa Board of Commissioners, external auditors, and
Keuangan. the Financial Services Authority.
• Memastikan Satuan Kerja Audit Intern bekerja • Ensure that the Internal Audit Division works
secara independen. independently.
• Memberikan rekomendasi kepada Dewan • Provide recommendations to the Board of
Komisaris terkait penyusunan dan penetapan Commissioners regarding the preparation and
rencana audit, ruang lingkup, dan anggaran determination of audit plan, scope, and budget
Satuan Kerja Audit Intern. of the Internal Audit Division.
• Meninjau Laporan Hasil Audit dan memastikan • Review Audit Result Report and ensure that
Direksi mengambil tindakan perbaikan yang the Board of Directors takes the necessary
diperlukan secara cepat untuk mengantisipasi corrective actions quickly to anticipate internal
kelemahan pengendalian intern, fraud, masalah control weaknesses, fraud, compliance issues
kepatuhan terhadap kebijakan, undang-undang, with policies, laws, and regulations, or other
dan peraturan, atau masalah lain yang diidentifikasi problems identified and reported by the Internal
dan dilaporkan oleh Satuan Kerja Audit Intern. Audit Division.
• Memberikan rekomendasi kepada Dewan • Provide recommendations to the Board of
Komisaris terkait pemberian remunerasi tahunan Commissioners regarding the provision of
Satuan Kerja Audit Intern secara keseluruhan annual remuneration for the Internal Audit
serta penghargaan kinerja. Division as a whole and performance awards.
• Memastikan Satuan Kerja Audit Intern menjunjung • Ensure that the Internal Audit Division upholds
tinggi independensi dalam pelaksanaan tugas. independency in carrying out its duties.
d. Memberikan rekomendasi kepada Dewan Komisaris d. Provide recommendations to the Board of
mengenai penunjukan penilai mutu independen Commissioners regarding the appointment of
dari pihak eksternal untuk melakukan kaji ulang independent quality assessor from external parties
terhadap kegiatan Satuan Kerja Audit Intern. to review the Internal Audit Division’s activities.
e. Komite Audit wajib memastikan bahwa laporan e. The Audit Committee must ensure that a special
khusus mengenai setiap temuan audit intern yang report regarding any internal audit findings
diperkirakan dapat membahayakan kelangsungan predicted to jeopardize the Company’s business
usaha Perseroan disampaikan kepada Otoritas continuity is submitted to the Financial Services
Jasa Keuangan paling lambat 7 hari kerja setelah Authority no later than 7 working days after being
ditemukan. found.
f. Komite Audit wajib memastikan bahwa laporan f. The Audit Committee must ensure that
pelaksanaan pokok-pokok hasil audit intern yang the implementation report on the main results of
ditandatangani oleh Presiden Direktur dan Ketua internal audit, which is signed by the President
Komite Audit disampaikan kepada Otoritas Jasa Director and the Chairperson of Audit Committee,
Keuangan secara semesteran, paling lambat tanggal is submitted to the Financial Services Authority
31 Juli tahun berjalan untuk laporan semester semi-annually, no later than July 31 of the current
kesatu dan tanggal 31 Januari tahun berikutnya year for the first semester report and January 31 of
untuk laporan semester kedua. the following year for the second semester report.
3. Fungsi Audit Ekstern 3. External Audit Function
a. Komite Audit memberikan rekomendasi kepada a. The Audit Committee provides recommendations to
Dewan Komisaris mengenai penunjukan akuntan the Boardof Commissioners regarding the appointment
publik dan kantor akuntan publik dalam rangka of public accountant and public accounting firm for the
audit atas informasi keuangan historis tahunan purpose of auditing the Company’s annual historical
Perseroan dengan mempertimbangkan: financial information by considering:
• Independensi akuntan publik, kantor akuntan • Independency of public accountant, public
publik, dan orang dalam kantor akuntan accounting firm, and personnel in the public
publik. accounting firm.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 209
Page 212
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
• Ruang lingkup audit. • Scope of audit.
• Imbalan jasa audit. • Audit service fees.
• Keahlian dan pengalaman akuntan publik, • Expertise and experience of public accountant,
kantor akuntan publik, dan tim audit kantor public accounting firm, and audit team of public
akuntan publik. accounting firm.
• Metodologi, teknik, dan sarana audit yang • Audit methodology, techniques, and facilities
digunakan. used.
• Manfaat sudut pandang baru yang diperoleh • Benefit of a new perspective gained through
melalui penggantian akuntan publik, kantor the replacement of public accountant, public
akuntan publik, dan orang dalam kantor accounting firm, and personnel within public
akuntan publik. accounting firm.
• Potensi risiko atas penggunaan jasa audit oleh • Potential risk of using audit services by
kantor akuntan publik yang sama secara berturut- the same public accounting firm consecutively
turut untuk kurun waktu cukup panjang. for a sufficiently long period.
• Hasil evaluasi terhadap pelaksanaan pemberian • Evaluation results of audit service
jasa audit atas informasi keuangan historis implementation for annual historical financial
tahunan oleh akuntan publik dan kantor akuntan information by public accountant and public
publik pada periode sebelumnya, jika ada. accounting firm in the previous period, if any.
b. Komite Audit wajib memastikan bahwa laporan b. The Audit Committee must ensure that the report on
penunjukan akuntan publik disampaikan kepada the appointment of public accountant is submitted
Otoritas Jasa Keuangan paling lambat 10 hari to the Financial Services Authority no later than
kerja setelah keputusan penunjukan dan harus 10 working days after the appointment decision and
disertai dokumen rekomendasi Komite Audit atas must be accompanied by the Audit Committee’s
pertimbangan yang digunakan dalam memberikan recommendation documents for the considerations
rekomendasi. used in providing recommendations.
c. Melakukan evaluasi terhadap pelaksanaan c. Evaluate the audit service implementation for
pemberian jasa audit atas informasi keuangan annual historical financial information by public
historis tahunan oleh akuntan publik dan/atau accountant and/or public accounting firm,
kantor akuntan publik, paling sedikit terhadap: at least on:
• Kesesuaian pelaksanaan audit atas informasi • Conformity of audit implementation of annual
keuangan historis tahunan oleh akuntan publik historical financial information conducted by
dan/atau kantor akuntan publik telah sesuai public accountant and/or public accounting firm
dengan standar audit yang berlaku. with the applicable auditing standards.
• Kecukupan waktu pekerjaan lapangan. • Adequacy of fieldwork time.
• Pengkajian cakupan jasa yang diberikan dan • Assessment of the scope of services provided
kecukupan uji petik. and the adequacy of sampling.
• Rekomendasi perbaikan yang diberikan oleh • Recommendations for improvement provided by
akuntan publik dan/atau kantor akuntan publik. the public accountant and/or public accounting
firm.
d. Komite Audit wajib memastikan bahwa laporan d. The Audit Committee is required to ensure that
evaluasi Komite Audit terhadap pemberian jasa the Audit Committee’s evaluation report on
audit atas informasi keuangan historis tahunan oleh the provision of audit services on annual historical
akuntan publik dan/atau kantor akuntan publik, financial information by public accountant and/or
dilaporkan ke Otoritas Keuangan secara berkala public accounting firm is reported to the Financial
setiap tahun, paling lama 6 bulan setelah tahun Authority periodically every year, no later than
buku berakhir; 6 months after the end of the financial year;
4. Melakukan penelaahan atas perencanaan dan 4. Review the planning and implementation of audits by
pelaksanaan pemeriksaan oleh auditor internal (Satuan internal auditor (Internal Audit Division) and monitor
Kerja Audit Intern) dan melakukan pemantauan atas the follow-up actions taken by the Board of Directors on
pelaksanaan tindak lanjut oleh Direksi atas temuan the findings of internal auditor, public accounting firm,
auditor internal, kantor akuntan publik dan hasil and the supervision results by authorities/regulators.
pengawasan otoritas/regulator.
5. Menelaah pengaduan yang berkaitan dengan proses 5. Review complaints related to the Company’s accounting
akuntansi dan pelaporan keuangan Perseroan. and financial reporting processes.
6. Melakukan pemeriksaan terhadap dugaan adanya 6. Conduct investigation into allegation of errors in
kesalahan dalam keputusan rapat Direksi dengan the Board of Directors and Board of Commissioners’
PT Bank Ganesha Tbk
210 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 213
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Dewan Komisaris atau penyimpangan dalam meeting decisions or irregularities in implementing
pelaksanaan hasil keputusan rapat Direksi dengan the results of the Board of Directors and Board of
Dewan Komisaris. Pemeriksaan tersebut dapat Commissioners’ meeting decisions. The investigation
dilakukan oleh Komite Audit atau pihak independen can be carried out by the Audit Committee or
yang diusulkan oleh Komite Audit dan disetujui oleh an independent party proposed by the Audit Committee
Dewan Komisaris atas biaya Perseroan. and approved by the Board of Commissioners at
the expense of the Company.
7. Menelaah dan memberikan saran kepada Dewan 7. Reviewing and providing suggestions to the Board of
Komisaris terkait dengan adanya potensi benturan Commissioners related to potential conflict of interest in
kepentingan Perseroan. the Company.
8. Menjaga kerahasiaan dokumen, data, dan informasi 8. Maintain the confidentiality of the Company’s documents,
Perseroan. data, and information.
Komite Audit telah melaksanakan tugas dan tanggung The Audit Committee has performed its duties and
jawab sesuai dengan ketentuan Pasal 10 Peraturan responsibilities in accordance with Article 10 of Financial
Otoritas Jasa Keuangan No. 55/POJK.04/2015 tentang Services Authority Regulation No. 55/POJK.04/2015 on
Pembentukan dan Pedoman Pelaksanaan Kerja Komite Establishment and Guidelines for Duty Implementation of
Audit, khususnya terkait penyusunan dan penerbitan Audit Committee, specifically related to the preparation
Laporan Keuangan Tahunan per 31 Desember 2025 serta and issuance of Annual Financial Statements as of
Laporan Tahunan 2025. December 31, 2025, and the 2025 Annual Report.
Dalam menjalankan tugas tersebut, Komite Audit telah In carrying out such duties, the Audit Committee
melakukan pengkajian atas Laporan Keuangan, mengadakan reviewed the Financial Statements, held discussions with
pembahasan dengan manajemen, serta melakukan the management, and communicated with the public
komunikasi dengan akuntan publik yang ditunjuk untuk accountant appointed to audit the 2025 Annual
melakukan audit atas Laporan Keuangan Tahunan 2025. Financial Statements. As part of such series of process,
Sebagai bagian dari rangkaian proses tersebut, Komite Audit the Audit Committee also held internal meetings and
juga telah menyelenggarakan rapat internal serta rapat meetings with public accountant and other related parties.
bersama akuntan publik dan pihak terkait lainnya.
Komite Audit juga memiliki wewenang sebagaimana The Audit Committee also has the authority stipulated
diatur dalam Pasal 11 Peraturan Otoritas Jasa Keuangan in Article 11 of Financial Services Authority Regulation
No. 55/POJK.04/2015 di antaranya: No. 55/POJK.04/2015, including:
1. Mengakses dokumen, data, dan informasi Bank tentang 1. Access the Bank’s document, data, and information
karyawan, dana, aset, dan sumber daya Bank yang about Bank’s employees, funds, assets, and resources
diperlukan; required;
2. Berkomunikasi langsung dengan karyawan, termasuk 2. Communicate directly with employees, including Board
Direksi dan pihak yang menjalankan fungsi audit of Directors and parties carrying out functions of internal
internal, manajemen risiko, dan akuntan terkait tugas audit, risk management, and accountant, related to
dan tanggung jawab Komite Audit; the duties and responsibilities of the Audit Committee;
3. Melibatkan pihak independen di luar anggota Komite 3. Involve independent parties outside the Audit
Audit yang diperlukan untuk membantu pelaksanaan Committee members who are required to assist in
tugasnya (jika diperlukan); dan performing their duties (if necessary); and
4. Melakukan kewenangan lain yang diberikan oleh Dewan 4. Perform other authorities assigned by the Board of
Komisaris. Commissioners.
Dalam menjalankan wewenangnya, Komite Audit tidak In exercising its authority, the Audit Committee did not face
menghadapi kendala maupun pembatasan sehingga seluruh any obstacles or restrictions, and therefore, all duties were
tugas dapat dijalankan secara optimal. Apabila di kemudian able to be carried out optimally. If obstacles that could
hari muncul hambatan yang dapat memengaruhi efektivitas impact the effectiveness of these authorities implementation
pelaksanaan wewenang tersebut, Komite Audit akan segera arise in the future, the Audit Committee will immediately
menyampaikan laporan kepada Dewan Komisaris serta submit a report to the Board of Commissioners and coordinate
melakukan koordinasi untuk merumuskan langkah penyelesaian with the Board of Commissioners to formulate appropriate
yang tepat. Dengan demikian, Komite Audit memastikan bahwa settlement measures. Thus, Audit Committee ensures that its
tugas dan tanggung jawabnya tetap terlaksana secara efektif duties and responsibilities continue to be carried out effectively
dan selaras dengan prinsip-prinsip GCG. and in accordance with GCG principles.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 211
Page 214
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Rapat Komite Audit Audit Committee Meeting
Kebijakan pelaksanaan rapat Komite Audit merujuk The policy for conducting Audit Committee meetings refers
pada Piagam Komite Audit serta Peraturan Otoritas Jasa to the Audit Committee Charter and Financial Services
Keuangan No. 17 Tahun 2023, yakni diselenggarakan dalam Authority Regulation No. 17 of 2023, which requires
jangka waktu sekurang-kurangnya 1 kali dalam 1 bulan. meetings to be held at least once a month. Each meeting
Setiap rapat diselenggarakan dengan memperhatikan shall be held with due regard to the fulfillment of quorum,
pemenuhan kuorum, di mana jumlah kehadiran anggota with members’ attendance shall be at least 51% of the total
harus mencapai paling sedikit 51% dari total anggota Audit Committee members. Throughout 2025, the Audit
Komite Audit. Selama tahun 2025, Komite Audit telah Committee held meetings with details of each member’s
melaksanakan rapat dengan rincian kehadiran masing- attendance as follows:
masing anggota sebagai berikut:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
(%)
Name Position Number of Meetings Total Attendance
Ketua
Trisna Chandra 16 16 100,00
Chairperson
Anggota
Arief Dhita Wibawa 16 16 100,00
Member
Anggota
Sari Utami 16 16 100,00
Member
Laporan Pelaksanaan Kerja Komite Audit Report on the Implementation of Audit
Committee’s Work
Sepanjang tahun 2025, Komite Audit telah melaksanakan Throughout 2025, the Audit Committee performed various
berbagai kegiatan sebagai bentuk pelaksanaan tugas dan activities to fulfill its duties and responsibilities, as outlined
tanggung jawabnya yang diuraikan sebagai berikut: below:
1. Pemantauan dan evaluasi kinerja SKAI setiap triwulan; 1. Monitoring and evaluation on the performance of SKAI
every quarter;
2. Evaluasi kinerja dan laporan keuangan; 2. Evaluation of performance and financial statements;
3. Review dan rekomendasi Revisi Piagam Audit Intern; 3. Review and recommendations for the revision of
the Internal Audit Charter;
4. Rekomendasi pengangkatan Kepala SKAI; 4. Recommendations for the appointment of the Head of
SKAI;
5. Rekomendasi penunjukan jasa kantor akuntan publik; 5. Recommendations for the appointment of public
accounting firm;
6. Pembahasan evaluasi kinerja SKAI setiap bulan; 6. Discussion of SKAI performance evaluation every month;
7. Pembahasan integritas pelaporan; dan 7. Discussion of reporting integrity; and
8. Evaluasi pelaksanaan pemberian jasa audit atas 8. Evaluation of the implementation of audit services for
informasi keuangan tahunan. annual financial information.
Pengembangan Kompetensi Komite Audit Competency Development of the Audit Committee
Sepanjang tahun 2025, Komite Audit telah berpartisipasi Throughout 2025, the Audit Committee participated in
dalam berbagai program pengembangan kompetensi yang various competency development programs designed to
dirancang untuk meningkatkan pengetahuan, keterampilan, enhance the knowledge, skills, and effectiveness of its
dan efektivitas pelaksanaan tugasnya. Rincian mengenai duties. Details of the competency development programs
program pengembangan kompetensi yang telah diikuti oleh attended by Audit Committee members during the period
anggota Komite Audit selama periode tersebut disajikan are presented below:
sebagai berikut:
Tempat dan Waktu
Nama Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name Position Competency Development Material Place and Time of Organizer
Implementation
Trisna Chandra Ketua Pendidikan dan/atau pelatihan dapat dilihat pada bagian Pengembangan Kompetensi Dewan Komisaris.
Chairperson Education and/or training can be seen in the Competency Development of the Board of Commissioners section.
PT Bank Ganesha Tbk
212 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 215
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Tempat dan Waktu
Nama Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name Position Competency Development Material Place and Time of Organizer
Implementation
Arief Dhita Anggota Refreshment Risk Management Jenjang 6 Wisma Hayam Wuruk, Bankers Association for
Wibawa Member 13 Februari 2025 Risk Management
Refreshment Risk Management Level 6 Wisma Hayam Wuruk,
February 13, 2025
Outlook Ekonomi dan Keuangan di tahun 2025 Zoom, 20 Februari 2025 OJK Institute
Economic and Financial Outlook in 2025 Zoom, February 20, 2025
Peran Governance, Risk, and Compliance dalam Meningkatkan Zoom, 25 Februari 2025 OJK Institue
Kepercayaan Investor dan Stabilitas Sektor Keuangan
The Role of Governance, Risk, and Compliance in Enhancing Zoom, February 25, 2025
Investor Confidence and Financial Sector Stability
Bullion Bank: Bank atau Lembaga Gadai Emas Zoom, 28 Februari 2025 Lembaga Pengembangan
Perbankan Indonesia
Bullion Bank: Bank or Gold Pawnshop Zoom, February 28, 2025 Indonesian Banking
Development Institute
Sustainability Accounting and Reporting in the Financial Services Zoom, 6 Maret 2025 OJK Institute
Zoom, March 6, 2025
Peran Strategis Industri Jasa Keuangan dalam Mendorong Zoom, 8 Mei 2025 OJK Institute
Pengembangan Ekonomi Daerah
The Strategic Role of the Financial Services Industry in Driving Zoom, May 8, 2025
Regional Economic Development
Customer Experience: Strategis for Success in Digital Era Zoom, 22 Mei 2025 OJK Institute
Zoom, May 22, 2025
The Future of Cybersecurity: Threats, Challenges, and innovations Zoom, 5 Juni 2025 OJK Institue
Zoom, June 5, 2025
Strategi Aman transaksi Aset Kripto dan Keuangan Digital: Zoom, 19 Juni 2025 OJK Institute
Perlindungan Data Pribadi dan Dampak Teknologi Biometrik di
Indonesia
Strategies for Secure Transactions of Crypto Assets and Digital Zoom, June 19, 2025
Finance: Personal Data Protection and the Impact of Biometric
Technology in Indonesia
Idea Talks Volume 9 “Digitalisasi Perbankan dari 2 Sudut Zoom, 23 Juni 2025 OJK Institute
Pandang”
Idea Talks Volume 9 “Banking Digitalization from 2 Perspectives” Zoom, June 23, 2025
Financial Statement Fraud: Prevention and Detection Hotel Manhattan, Ikatan Komite Audit
24 Juli 2025 Indonesia ( IKAI)
Hotel Manhattan, Indonesian Audit
July 24, 2025 Committee Association
(IKAI)
Tren Modus dan Skema Pencucian Uang Terbaru: Strategi Zoom, 18 September 2025 OJK Institute
Identifikasi, Mitigasi, dan Penegakan Hukum
Latest Money Laundering Modus and Schemes Trends: Zoom, September 18, 2025
Identification, Mitigation, and Law Enforcement Strategies
Risk Appetite and Risk Culture: Pilar Utama dalam Pengutan Zoom, 9 Oktober 2025 OJK Institute
Manajemen Risiko di Sektor Keuangan
Risk Appetite and Risk Culture: Main Pillars in Strengthening Zoom, October 9, 2025
Risk Management in the Financial Sector
Sari Utami Anggota Peran Dewan Komisaris dalam Aspek Hukum Laporan Keuangan Hotel Bidakara, Ikatan Komite Audit
Member dan Laporan Tahunan Perusahaan 21 Januari 2025 Indonesia (IKAI)
The Role of the Board of Commissioners in Legal Aspects of Hotel Bidakara, Indonesian Audit
Company Financial Statements and Annual Reports January 21, 2025 Committee Association
(IKAI)
Refreshment Risk Management Jenjang 6 Wisma Hayam Wuruk, Bankers Association for
13 Februari 2025 Risk Management
Refreshment Risk Management Level 6 Wisma Hayam Wuruk,
February 13, 2025
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 213
Page 216
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tempat dan Waktu
Nama Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name Position Competency Development Material Place and Time of Organizer
Implementation
Sari Utami Anggota Pengenalan Pengguna Jasa dan Identifikasi Tipologi Terkini Hotel Santika, Andara Sarana
Member Anti-Pencucian Uang-Pencegahan Pendanaan Terorisme dan 14 Juni 2025
Pencegahan Pendanaan Proliferasi Senjata Pemusnah Massal
(APU-PPT & PPPSPM)
Introduction to Service Users and Identification of the Latest Hotel Santika,
Typologies for Anti-Money Laundering, Counter-Terrorist June 14, 2025
Financing, and Counter-Proliferation Financing of Weapons of
Mass Destruction (AML-CFT & CPF)
Climate Risk Management and Scenarion Analisys (CRMS) Wisma Hayam Wuruk, Triniti Solusi Kreatifindo
14 Juli 2025
Wisma Hayam Wuruk,
July 14, 2025
Financial Statement Fraud: Prevention and Detection Hotel Manhattan, Ikatan Komite Audit
24 Juli 2025 Indonesia ( IKAI)
Hotel Manhattan, Indonesian Audit
July 24, 2025 Committee Association
(IKAI)
Unlocking the Future of Fraud Detection : Implementing Hotel Manhattan, Ikatan Komite Audit
Automated & Artificial Intelligence - Powerd System for Proactive 23 Oktober 2025 Indonesia ( IKAI)
Fraud Risk Management Hotel Manhattan, Indonesian Audit
October 23, 2025 Committee Association
(IKAI)
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Dewan Komisaris membentuk Komite Remunerasi dan The Board of Commissioners establishes the Remuneration
Nominasi sebagai organ pendukung yang berperan penting and Nomination Committee as a supporting organ that plays
dalam mengkaji dan memberikan rekomendasi terkait a key role in reviewing and providing recommendations on
penerapan kebijakan nominasi dan remunerasi bagi Dewan the implementation of nomination and remuneration policies
Komisaris dan Direksi. for the Board of Commissioners and Board of Directors.
Pedoman Kerja Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Charter
Dalam menjalankan fungsinya, Komite Remunerasi dan In carrying out its functions, the Remuneration and
Nominasi berpedoman pada Pedoman Kerja Komite Nomination Committee is guided by the Remuneration
Remunerasi dan Nominasi yang terakhir diperbarui pada and Nomination Committee Charter lastly updated on
5 Desember 2025. Pedoman tersebut menjabarkan dasar December 5, 2025. This guidelines outline the legal
hukum, tugas dan tanggung jawab, keanggotaan, prosedur basis, duties and responsibilities, composition, working
kerja, dan rapat mengenai pelaksanaan kegiatan Komite procedures, and meetings regarding the implementation of
Remunerasi dan Nominasi. Remuneration and Nomination Committee’s activities.
Persyaratan Komite Remunerasi dan Nominasi Requirements for the Remuneration and
Nomination Committee
Komite Remunerasi dan Nominasi paling sedikit terdiri atas Remuneration and Nomination Committee shall consist
seorang Komisaris Independen yang merangkap sebagai of at least one Independent Commissioner concurrently
ketua, seorang Komisaris Non-Independen, serta seorang as chairman, one Non-Independent Commissioner,
Pejabat Eksekutif yang membawahkan fungsi sumber and one Executive Officer in charge of human capital or
daya manusia atau satu orang perwakilan pegawai Bank. one employee representative of the Bank. Executive Officer
Pejabat Eksekutif atau perwakilan pegawai yang menjadi or employee representative serving as Remuneration and
anggota Komite Remunerasi dan Nominasi wajib memiliki Nomination Committee member shall have adequate
pengetahuan dan pemahaman yang memadai mengenai knowledge and understanding of the Bank’s remuneration
sistem remunerasi dan/atau sistem nominasi serta rencana and/or nomination system and succession plan.
suksesi (succession plan) Bank.
PT Bank Ganesha Tbk
214 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 217
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Komposisi dan Masa Jabatan Komite Remunerasi Composition and Term of Office of the Remuneration
dan Nominasi and Nomination Committee
Komposisi Komite Remunerasi dan Nominasi Bank Ganesha The composition of Bank Ganesha’s Remuneration and
telah sesuai dengan Peraturan Otoritas Jasa Keuangan No. Nomination Committee complies with Financial Services
17 Tahun 2023, di mana Komite Remunerasi dan Nominasi Authority Regulation No. 17 of 2023, which stipulates that
diketuai oleh Komisaris Independen dengan anggota 1 the Remuneration and Nomination Committee is chaired
orang Komisaris dan 1 orang Pejabat Eksekutif dari Divisi by an Independent Commissioner, with 1 member of
Sumber Daya Manusia. Masa jabatan Komite Remunerasi Commissioner and 1 member of Executive Officer from Human
dan Nominasi tidak boleh lebih lama dari masa jabatan Resources Division. The term of office of the Remuneration
anggota Dewan Komisaris dan dapat diangkat kembali and Nomination Committee may not exceed the term of
untuk 1 periode berikutnya. office of members of the Board of Commissioners, and can be
reappointed for 1 subsequent period.
Berikut komposisi Komite Remunerasi dan Nominasi Bank The following is the composition of Bank Ganesha’s
Ganesha per 31 Desember 2025 yang diangkat berdasarkan Remuneration and Nomination Committee as of
Surat Keputusan Direksi No. 034/SKDIR/X/2023 tanggal December 31, 2025, appointed based on Board of Directors’
16 Oktober 2023: Decision Letter No. 034/SKDIR/X/2023 dated October 16, 2023:
Nama Posisi di Komite Jabatan di Bank Keahlian
Name Position in the Committee Position at the Bank Expertise
Ketua Komisaris Independen Bidang keuangan dan perbankan
Sudarto
Chairperson Independent Commissioner Finance and banking sectors
Anggota Presiden Komisaris Bidang keuangan dan perbankan
Marcello Theodore Taufik
Member President Commissioner Finance and banking sectors
Anggota Kepala Divisi HRM & General Services Bidang keuangan dan perbankan
Shirley
Member Head of HRM & General Services Division Finance and banking sectors
Profil Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Profile
Sudarto Sudarto
Ketua Chairperson
Diangkat sebagai ketua Komite Remunerasi dan Nominasi Appointed as chairperson of the Remuneration and
Bank Ganesha berdasarkan Surat Keputusan Direksi Nomination Committee of Bank Ganesha based on Board
No. 034/SKDIR/X/2023 tanggal 16 Oktober 2023 dengan of Directors’ Decision Letter No. 034/SKDIR/X/2023 dated
masa jabatan untuk periode 2023-sekarang. Profil lengkap October 16, 2023, with the term of office for the period of
dapat dilihat pada bab Profil Perusahaan bagian Profil 2023-present. Complete profile can be seen in the Company
Dewan Komisaris dalam Laporan Tahunan ini. Profile chapter, Board of Commissioners Profile section in
this Annual Report.
Marcello Theodore Taufik Marcello Theodore Taufik
Anggota Member
Diangkat sebagai anggota Komite Remunerasi dan Nominasi Appointed as member of the Remuneration and
Bank Ganesha berdasarkan Surat Keputusan Direksi Nomination Committee of Bank Ganesha based on Board
No. 034/SKDIR/X/2023 tanggal 16 Oktober 2023 dengan of Directors’ Decision Letter No. 034/SKDIR/X/2023 dated
masa jabatan untuk periode 2023-sekarang. Profil lengkap October 16, 2023, with the term of office for the period of
dapat dilihat pada bab Profil Perusahaan bagian Profil 2023-present. Complete profile can be seen in the Company
Dewan Komisaris dalam Laporan Tahunan ini. Profile chapter, Board of Commissioners Profile section in
this Annual Report.
Shirley Shirley
Anggota Member
Warga Negara Indonesia, lahir pada tahun 1971, berdomisili Indonesian citizen, born in 1971, domiciled in Jakarta.
di Jakarta. Diangkat sebagai anggota Komite Remunerasi Appointed as member of the Remuneration and Nomination
dan Nominasi Bank Ganesha berdasarkan Surat Keputusan Committee of Bank Ganesha based on Board of Directors’
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 215
Page 218
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Direksi No. 034/SKDIR/X/2023 tanggal 16 Oktober 2023 Decision Letter No. 034/SKDIR/X/2023 dated October 16, 2023,
dengan masa jabatan untuk periode 2023-sekarang. Beliau with the term of office for the period of 2023-present. She
tidak memiliki hubungan keuangan, kepengurusan, dan has no financial, management, and family relationship with
kekeluargaan dengan anggota Dewan Komisaris, anggota members of Board of Commissioners, members of Board of
Direksi, serta Pemegang Saham Utama dan Pengendali. Directors, and Major and Controlling Shareholders.
Memperoleh gelar Sarjana Akuntansi dari California State Holds a Bachelor of Accountancy degree from California
University at Hayward (1993). Sebelum bergabung di Bank State University at Hayward (1993). Prior to joining Bank
Ganesha, beliau pernah berkarier sebagai Credit Analyst Ganesha, she served as Credit Analyst Officer at Citibank
Officer Citibank Consumer Banking (1994-1997), Head of Consumer Banking (1994-1997), Head of Credit Approval Unit
Credit Approval Unit PT Bank Papan Sejahtera (1997-1999), at PT Bank Papan Sejahtera (1997-1999), Research Analyst
Research Analyst PT Bahana Securities (1999-2000), Sales at PT Bahana Securities (1999-2000), Sales & Marketing
& Marketing PT Bahana Securities (2000-2002), Komisaris at PT Bahana Securities (2000 -2002), Commissioner
PT Lumbung Mineral Sentosa (2009-2016), dan General Manager at PT Lumbung Mineral Sentosa (2009-2016), and General
of Finance & Administration PT Sumber Utama Kristindo Manager of Finance & Administration at PT Sumber Utama
(2017-2023). Saat ini beliau merangkap jabatan sebagai Kristindo (2017-2023). She currently holds concurrent
Kepala Divisi HRM & General Services Perseroan (sejak 2023). positions as the Head of HRM & General Services Division of
the Company (since 2023).
Beliau juga telah memiliki Sertifikasi bidang Manajemen Risiko She also has Banking Risk Management Certification
Perbankan Jenjang 5 dari Lembaga Sertifikasi Profesi Lembaga Level 5 from Professional Certification Institute of Banking
Sertifikasi Profesional Perbankan pada tahun 2024-2027. Professional Certification Institute for 2024-2027.
Pernyataan Independensi Komite Remunerasi dan Statement of Independency of the Remuneration
Nominasi and Nomination Committee
Bank memastikan bahwa seluruh anggota Komite Remunerasi The Bank ensures that all members of Remuneration
dan Nominasi bertindak secara independen, tanpa menerima and Nomination Committee act independently, without
atau melakukan intervensi dari pihak manapun. Selain itu, receiving or engaging in any intervention from any
anggota Komite Remunerasi dan Nominasi tidak memiliki party. Furthermore, members of the Remuneration and
kepentingan pribadi maupun keterkaitan yang berpotensi Nomination Committee have no personal interests or
menimbulkan benturan kepentingan (conflict of interest) relationships that may potentially cause conflict of interest
dengan Bank, sehingga mendukung objektivitas dan with the Bank, thus supporting objectivity and integrity in
integritas dalam pelaksanaan tugasnya. the performance of their duties.
Tugas dan Tanggung Jawab Komite Remunerasi Duties and Responsibilities of the Remuneration
dan Nominasi and Nomination Committee
Komite Remunerasi dan Nominasi memiliki tugas dan The Remuneration and Nomination Committee has duty
tanggung jawab untuk memberikan rekomendasi strategis and responsibility to provide strategic recommendations to
kepada Dewan Komisaris, meliputi hal-hal berikut: the Board of Commissioners, including the following matters:
1. Terkait dengan Fungsi Nominasi: 1. Related to the Nomination Function:
a. Mengevaluasi dan memberikan rekomendasi a. Evaluate and provide recommendations to
kepada Dewan Komisaris mengenai: the Board of Commissioners regarding:
• Sistem serta prosedur pemilihan dan/atau • System and procedures for selecting and/or
penggantian anggota Dewan Komisaris dan replacing members of the Board of
Direksi; Commissioners and Board of Directors;
• Calon anggota Dewan Komisaris dan/atau • Candidate member of the Board of
Direksi untuk disampaikan kepada RUPS; Commissioners and/or Board of Directors to be
submitted to the GMS;
• Calon pihak independen yang akan menjadi • Candidate for independent party who will
anggota Komite Audit dan Komite Pemantau become member of the Audit Committee and
Risiko; Risk Monitoring Committee;
• Kebijakan evaluasi kinerja bagi anggota Dewan • Performance evaluation policy for members of
Komisaris dan/atau anggota Direksi; the Board of Commissioners and/or members of
the Board of Directors;
PT Bank Ganesha Tbk
216 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 219
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
b. Menyusun kebijakan dan kriteria dalam b. Develop policies and criteria for identifying
mengidentifikasi calon Dewan Komisaris dan/atau candidates for the Board of Commissioners and/ or
anggota Direksi, mengkaji ulang dan menyetujui members of the Board of Directors, review and
nominasi dengan penilaian integritas, kompetensi, approve nominations with an assessment of
dan reputasi keuangan; integrity, competence, and financial reputation;
c. Membantu Dewan Komisaris melakukan penilaian c. Assist the Board of Commissioners in evaluating
kinerja anggota Dewan komisaris dan/atau anggota the performance of members of the Board of
Direksi; Commissioners and/or members of the Board of
Directors;
d. Memberikan rekomendasi kepada Dewan Komisaris d. Commissioners regarding capacity building programs
mengenai program pengembangan kemampuan for members of the Board of Commissioners and/or
anggota Dewan Komisaris dan/atau anggota Direksi; members of the Board of Directors;
2. Terkait dengan Fungsi Remunerasi: 2. Related to the Remuneration Function:
a. Memberikan rekomendasi dan evaluasi kepada a. Provide recommendations and evaluations to
Dewan Komisaris mengenai: the Board of Commissioners regarding:
• Kebijakan remunerasi bagi Dewan Komisaris • Remuneration policy for the Board of
dan Direksi untuk disampaikan kepada RUPS; Commissioners and Board of Directors to be
submitted to the GMS;
•
Kebijakan remunerasi bagi Pejabat Eksekutif dan • Remuneration policy for Executive Officers
pegawai secara keseluruhan untuk disampaikan and employees as a whole to be submitted to
kepada Direksi; the Board of Directors;
b. Membantu Dewan Komisaris melakukan penilaian b. Assist the Board of Commissioners in assessing
kinerja kesesuaian remunerasi yang diterima the conformity of performance and remuneration
masing-masing anggota Dewan Komisaris dan/atau received by each member of the Board of
anggota Direksi; Commissioners and/or the Board of Directors;
c. Melaksanakan prosedur remunerasi bagi anggota c. Carry out remuneration procedures for members
Dewan Komisaris dan/atau Direksi yaitu sebagai of the Board of Commissioners and/or Board of
berikut: Directors, as follows:
• Menyusun struktur remunerasi berupa gaji, • Develop a remuneration structure in the form
honorarium, insentif, dan/atau tunjangan yang of fixed and/or variable salaries, honorarium,
bersifat tetap dan/atau variabel; incentives, and/or allowances;
• Menyusun kebijakan atas struktur remunerasi; • Formulate policies on the remuneration
dan structure; and
• Menyusun besaran atas struktur remunerasi. • Arrange the amount of the remuneration structure.
Rapat Komite Remunerasi dan Nominasi Remuneration and Nomination Committee’s Meeting
Sesuai ketentuan Peraturan Otoritas Jasa Keuangan Pursuant to the Financial Services Authority Regulation
No. 17 tahun 2023 tentang Penerapan Tata Kelola bagi No. 17 of 2023 on the Implementation of Governance for
Bank Umum, Komite Remunerasi dan Nominasi wajib Commercial Banks, the Remuneration and Nomination
menyelenggarakan rapat paling sedikit 1 kali dalam 3 bulan. Committee is required to hold meetings at least once every
Rapat dapat diselenggarakan jika dihadiri oleh mayoritas 3 months. Meetings can be held if attended by a majority
anggota komite, termasuk kehadiran Komisaris Independen of committee members, including the presence of
dan Pejabat Eksekutif yang membawahkan fungsi sumber Independent Commissioner and Executive Officer in charge
daya manusia. Selama tahun 2025, Komite Remunerasi of human resources. Throughout 2025, the Remuneration
dan Nominasi telah melaksanakan rapat dengan rincian and Nomination Committee held meetings with details of
kehadiran masing-masing anggota sebagai berikut: each member’ attendance as follows:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
(%)
Name Position Number of Meetings Total Attendance
Ketua
Sudarto 5 5 100,00
Chairperson
Anggota
Marcello Theodore Taufik 5 5 100,00
Member
Anggota
Shirley 5 5 100,00
Member
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 217
Page 220
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Laporan Pelaksanaan Kerja Komite Remunerasi Report on the Implementation of Remuneration
dan Nominasi and Nomination Committee’s Work
Sepanjang tahun 2025, Komite Remunerasi dan Nominasi Throughout 2025, the Remuneration and Nomination
telah melaksanakan tugas dan tanggung jawabnya melalui Committee carried out its duties and responsibilities
berbagai kegiatan, antara lain: through various activities, including:
1. Memberikan usulan kenaikan gaji dan bonus tahun 2025; 1. Proposing salary increase and bonus for 2025;
2. Memberikan usulan pencalonan Presiden Direktur; 2. Proposing nominations for the position of President
Director;
3. Rekomendasi pelaksanaan salary survey; 3. Providing recommendations for conducting salary survey;
4. Evaluasi skala upah dan fasilitas karyawan; dan 4. Evaluating employee wage scale and benefits; and
5. Review kebijakan struktur remunerasi yang bersifat 5. Reviewing fixed and variable remuneration structure
tetap dan variabel. policies.
Pengembangan Kompetensi Komite Remunerasi Competency Development of the Remuneration
dan Nominasi and Nomination Committee
Untuk mendukung efektivitas tugas dan tanggung To support the effectiveness of duties and
jawabnya, Bank Ganesha memfasilitasi anggota Komite responsibilities, Bank Ganesha facilitated members
Remunerasi dan Nominasi dalam mengikuti berbagai of Remuneration and Nomination Committee to
program pengembangan kompetensi, baik yang attend various competency development programs,
diselenggarakan oleh pihak internal maupun eksternal. both organized by internal and external parties.
Rincian program pengembangan kompetensi yang diikuti Details of the competency development program attended
sepanjang tahun 2025 diuraikan sebagai berikut: throughout 2025 were outlined below:
Tempat dan Waktu
Nama Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name Position Competency Development Material Place and Time of Organizer
Implementation
Ketua
Sudarto
Chairperson Pendidikan dan/atau pelatihan dapat dilihat pada bagian Pengembangan Kompetensi Dewan Komisaris.
Marcello Anggota Education and/or training can be seen in the Competency Development of the Board of Commissioners section.
Theodore Taufik Member
Anggota Webinar “How to Achieve a Peak Performance in 2025” Online, 17 Januari 2025 OJK Institute
Shirley
Member Online, January 17, 2025
Pelatihan Menyusun Peraturan Perusahaan (PP) dan Perjanjian Online, 10-11 Februari 2025 Kelas HR
Kerja Bersama (PKB)
Training on Drafting Company Regulations (PP) and Collective Online, February 10-11, 2025
Labor Agreements (CLA)
Capacity Building “Strategic Business Outlook 2025-2027: Hotel Mason Pine, Internal Bank Ganesha
Advancing Our Bank's Growth” 14-15 Februari 2025
Hotel Mason Pine,
February 14-15, 2025
Training Strategi Mengurangi Turnover Rate Online, 20 Februari 2025 HR Indo Society
Training on Strategies for Reducing Turnover Rate Online, February 20, 2025
Refreshment Sertifikasi Manajemen Risiko - Jenjang 5 Online, 3 Juni 2025 IBI-BCC
Refreshment of Treasury Certification - Level 5 Online, June 3, 2025
Training Pengenalan Pengguna Jasa dan Identifikasi Tipologi Hotel Santika Premiere, Andara Sarana
Terkini Anti-Pencucian Uang-Pencegahan Pendanaan Terorisme 14 Juni 2025
dan Pencegahan Pendanaan Proliferasi Senjata Pemusnah
Massal (APU-PPT & PPPSPM)
Training on Introduction to Service Users and Identification Hotel Santika Premiere,
of the Latest Typologies for Anti-Money Laundering, Counter- June 14, 2025
Terrorist Financing, and Counter-Proliferation Financing of
Weapons of Mass Destruction (AML-CFT & CPF)
Training Basic HR Counseling Online, 9-10 Juli 2025 Learnting
Online, July 9-10, 2025
PT Bank Ganesha Tbk
218 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 221
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Tempat dan Waktu
Nama Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name Position Competency Development Material Place and Time of Organizer
Implementation
Shirley Anggota Training Awareness Undang-Undang Pelindungan Data Pribadi Hotel Harris Vertu, HOPE Training &
Member (UU PDP) 12 Juli 2025 Consulting
Training Awareness on Personal Data Protection Law (PDP Law) Hotel Harris Vertu,
July 12, 2025
Sosialisasi Pedoman Tata Tertib Ruang Rama, Internal Bank Ganesha
30 September 2025
Dissemination of Charter Rama Room,
September 30, 2025
Sosialisasi Pedoman Know Your Employee (KYE) Ruang Rama, Internal Bank Ganesha
2 Oktober 2025
Dissemination of Know Your Employee (KYE) Guidelines Rama Room,
October 2, 2025
Sosialisasi Pedoman Recruitment Ruang Rama, Internal Bank Ganesha
18 November 2025
Dissemination of Recruitment Guidelines Rama Room,
November 18, 2025
Training Communication & Collaboration 2025 Hotel Novotel, Internal Bank Ganesha
21-23 November 2025
Hotel Novotel,
November 21-23, 2025
Sosialisasi Internal Perjanjian Kerja Bersama (PKB) 2026-2027 Ruang Rama, Internal Bank Ganesha
3 Desember 2025
Internal Dissemination of Collective Labor Agreement (CLA) Rama Room,
2026-2027 December 3, 2025
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko merupakan komite pendukung Risk Monitoring Committee is a supporting committee of
Dewan Komisaris yang dibentuk guna memperkuat the Board of Commissioners, established to strengthen
pengawasan terhadap potensi risiko yang mungkin timbul oversight of potential risks arising from the Bank’s
dari kegiatan operasional Bank. Selain itu, Komite ini berperan operational activities. Furthermore, this Committee plays
dalam menilai keselarasan antara kebijakan manajemen a role in assessing the alignment between risk management
risiko dan pelaksanaannya, sehingga memastikan policies and their implementation, thereby ensuring
efektivitas pengelolaan risiko secara menyeluruh. the effectiveness of overall risk management.
Pedoman Kerja Komite Pemantau Risiko Risk Monitoring Committee Charter
Komite Pemantau Risiko memiliki pedoman yang diatur The Risk Monitoring Committee has guidelines set out in
dalam Pedoman Kerja Komite Pemantau Risiko. Pedoman the Risk Monitoring Committee Charter. This guidelines serve
ini menjadi acuan resmi bagi pelaksanaan tugas dan as the official reference for implementing Risk Monitoring
tanggung jawab Komite Pemantau Risiko secara terstruktur, Committee’s duties and responsibilities in a structured,
konsisten, dan selaras dengan prinsip-prinsip GCG. consistent manner, and in line with GCG principles.
Persyaratan Komite Pemantau Risiko Requirements for the Risk Monitoring Committee
Keanggotaan Komite Pemantau Risiko paling sedikit terdiri The composition of Risk Monitoring Committee shall consist
dari: of at least:
1. 1 orang Komisaris Independen yang merangkap sebagai 1. 1 Independent Commissioner concurrently as chairman;
ketua;
2. 1 orang pihak independen yang memiliki keahlian di 2. 1 independent party with expertise in risk management;
bidang manajemen risiko; dan and
3. 1 orang pihak independen yang memiliki keahlian di 3. 1 independent party with expertise in finance.
bidang keuangan.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 219
Page 222
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Anggota Komite Pemantau Risiko yang berasal dari pihak Member of Risk Monitoring Committee from independent
independen dinilai memiliki keahlian di bidang manajemen party is deemed to have expertise in risk management,
risiko dalam hal memenuhi kriteria: as defined by the following criteria:
1. Memiliki sertifikat kompetensi di bidang manajemen 1. Has competency certificate in risk management issued
risiko yang diterbitkan oleh lembaga domestik maupun by a recognized domestic or international institution,
lembaga internasional yang diakui sebagaimana yang as applicable to the Board of Directors; and
berlaku bagi Direksi; dan
2. Memiliki pengalaman kerja paling sedikit 2 tahun di 2. Has at least 2 years of work experience in risk
bidang manajemen risiko. management.
Anggota Komite Pemantau Risiko yang berasal dari pihak Member of Risk Monitoring Committee from independent
independen dinilai memiliki keahlian di bidang keuangan party is deemed to have expertise in finance, as defined by
dalam hal memenuhi kriteria: the following criteria:
1. Memiliki sertifikat kompetensi di bidang antara lain 1. Has competency certificate in fields including public
akuntan publik, akuntan, treasuri, dan corporate finance accounting, accountant, treasury, and corporate finance
yang diterbitkan oleh lembaga domestik maupun issued by a recognized domestic or international
lembaga internasional yang diakui; dan institution; and
2. Memiliki pengalaman kerja paling sedikit 5 tahun di bidang 2. Has at least 5 years of work experience in economics,
ekonomi, bidang keuangan, dan/atau bidang perbankan. finance, and/or banking.
Komposisi dan Masa Jabatan Komite Pemantau Composition and Term of Office of the Risk
Risiko Monitoring Committee
Sesuai Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 Pursuant to Financial Services Authority Regulation
tentang Penerapan Tata Kelola bagi Bank Umum, No. Pursuant to Law No. 17 of 2023 on Governance
Komite Pemantau Risiko terdiri atas minimal 1 Komisaris Implementation for Commercial Banks, Risk Monitoring
Independen sebagai ketua dan pihak independen sebagai Committee consists of at least 1 Independent Commissioner
anggota yang memiliki keahlian di bidang manajemen as chairperson and independent members with expertise in
risiko dan keuangan, yang dibuktikan melalui sertifikasi risk management and finance, as evidenced by competency
kompetensi. Masa jabatan anggota Komite Pemantau Risiko certification. The term of office of Risk Monitoring
mengikuti masa jabatan Dewan Komisaris sebagaimana Committee members follows the term of office of the Board
ditetapkan dalam keputusan RUPS. Untuk anggota yang of Commissioners as stipulated in the GMS resolution. For
bukan berasal dari Dewan Komisaris, masa jabatan members not from the Board of Commissioners, the term
ditetapkan tidak melebihi masa jabatan Dewan Komisaris, of office is set not to exceed the term of office of the Board
dengan tetap memberikan kewenangan kepada Dewan of Commissioners, while still granting the Board of
Komisaris untuk melakukan pemberhentian sewaktu-waktu. Commissioners the authority to dismiss them at any time.
Berikut komposisi Komite Pemantau Risiko Bank Ganesha The following is the composition of Bank Ganesha’s
per 31 Desember 2025 yang diangkat berdasarkan Surat Risk Monitoring Committee as of December 31, 2025,
Keputusan Direksi No. 054/SKDIR/VII/2024 tanggal appointed based on Board of Directors’ Decision Letter
1 Juli 2024: No. 054/SKDIR/VII/2024 dated July 1, 2024:
Nama Posisi di Komite Jabatan di Bank Keahlian
Name Position in the Committee Position at the Bank Expertise
Ketua Komisaris Independen Bidang keuangan dan perbankan
Sudarto
Chairperson Independent Commissioner Finance and banking sectors
Anggota Presiden Komisaris Bidang keuangan dan perbankan
Marcello Theodore Taufik
Member President Commissioner Finance and banking sectors
Anggota Komisaris Bidang perbankan
Lisawati
Member Commissioner Banking sector
Anggota Komisaris Independen Bidang keuangan dan perbankan
Trisna Chandra
Member Independent Commissioner Finance and banking sectors
Bidang keuangan, manajemen risiko, dan
Anggota Pihak Independen
Arief Dhita Wibawa perbankan
Member Independent Party
Finance, risk management, and banking sectors
Anggota Pihak Independen Bidang perbankan
Sari Utami
Member Independent Party Banking sector
PT Bank Ganesha Tbk
220 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 223
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Profil Komite Pemantau Risiko Risk Monitoring Committee’s Profile
Profil lengkap mengenai ketua dan anggota Komite Complete profile of the chairperson and members of
Pemantau Risiko yang menjabat sebagai Komisaris the Risk Monitoring Committee who serve as Commissioners
tercantum pada bab Profil Perusahaan, bagian Profil Dewan is set out in the Company Profile chapter, Board of
Komisaris dalam Laporan Tahunan ini. Sementara itu, profil Commissioners Profile section in this Annual Report.
lengkap Arief Dhita Wibawa dan Sari Utami dapat ditemukan Meanwhile, the complete profiles of Arief Dhita Wibawa and
pada sub bab Komite Audit dalam pembahasan yang telah Sari Utami can be seen in the Audit Committee sub-chapter
disampaikan sebelumnya. in the discussion previously presented.
Pernyataan Independensi Komite Pemantau Risiko Statement of Independency of the Risk Monitoring
Committee
Bank memastikan bahwa seluruh anggota Komite Pemantau The Bank ensures that all members of Risk Monitoring
Risiko bertindak secara independen dan tidak menerima Committee act independently and do not receive or
atau melakukan intervensi dari maupun kepada pihak lain. engage in any intervention with or from other parties. Risk
Komite Pemantau Risiko juga tidak memiliki kepentingan Monitoring Committee also has no personal interests or
pribadi atau keterkaitan yang dapat menimbulkan potensi relationships that could cause potential conflict of interest
benturan kepentingan (conflict of interest) dengan Bank. with the Bank.
Tugas dan Tanggung Jawab Komite Pemantau Risk Monitoring Committee’s Duties and
Risiko Responsibilities
Komite Pemantau Risiko mendukung Dewan Komisaris The Risk Monitoring Committee supports the Board of
dengan memberikan rekomendasi melalui pelaksanaan Commissioners by providing recommendations through
tugas utama berikut: the implementation of the following main duties:
1. Melakukan pemantauan kebijakan dan pelaksanaan 1. Monitor policies and implementation of risk management;
manajemen risiko; dan and
2. Melakukan pemantauan dan evaluasi pelaksanaan 2. Monitor and evaluate the implementation of duties of
tugas Komite Manajemen Risiko dan Satuan Kerja the Risk Management Committee and the Risk
Manajemen Risiko. Management Division.
Rapat Komite Pemantau Risiko Risk Monitoring Committee’s Meeting
Ketentuan mengenai pelaksanaan rapat Komite Pemantau Provisions regarding the implementation of Risk Monitoring
Risiko telah tertuang dalam Peraturan Otoritas Jasa Keuangan Committee meetings are set out in Financial Services
No. 17 Tahun 2023, di mana Komite Pemantau Risiko wajib Authority Regulation No. 17 of 2023, which requires
mengadakan rapat internal secara berkala sesuai kebutuhan, the Risk Monitoring Committee to hold regular internal
dengan frekuensi paling sedikit 1 kali dalam setiap bulan. meetings as necessary, with a frequency of at least once
Rapat dianggap sah apabila dihadiri oleh paling sedikit a month. Meetings are deemed valid if attended by at least
51% dari jumlah anggota komite, termasuk 1 Komisaris 51% of the committee members, including 1 Independent
Independen dan 1 Pihak Independen. Selama tahun 2025, Commissioner and 1 Independent Party. Throughout 2025,
Komite Pemantau Risiko telah melaksanakan rapat dengan the Risk Monitoring Committee held meetings with details
rincian kehadiran masing-masing anggota sebagai berikut: of each member’s attendance as follows:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
(%)
Name Position Number of Meetings Total Attendance
Ketua
Sudarto 12 12 100,00
Chairperson
Anggota
Marcello Theodore Taufik 12 12 100,00
Member
Anggota
Lisawati 12 12 100,00
Member
Anggota
Trisna Chandra 12 12 100,00
Member
Anggota
Arief Dhita Wibawa 12 12 100,00
Member
Anggota
Sari Utami 12 12 100,00
Member
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 221
Page 224
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Laporan Pelaksanaan Kerja Komite Pemantau Report on the Implementation of Risk Monitoring
Risiko Committee’s Work
Pelaksanaan tugas Komite Pemantau Risiko termasuk The implementation of the Risk Monitoring Committee’s
di antaranya berbagai aktivitas dan rekomendasi yang duties includes various activities and recommendations
dihasilkan sepanjang tahun buku 2025, meliputi: generated throughout the 2025 financial year, including:
1. Evaluasi penerapan kebijakan manajemen risiko setiap 1. Evaluating the implementation of risk management
triwulan; policies every quarter;
2. Evaluasi penerapan country risk, transfer risk, dan 2. Evaluating the implementation of country risk, transfer
climate risk tahun 2025; risk, and climate risk in 2025;
3. Pembahasan profil risiko dan risk concern setiap bulan; 3. Discussing risk profiles and risk concerns every month;
dan and
4. Pembahasan penilaian tingkat kesehatan Bank setiap 4. Discussing the Bank’s sound level semi-annually.
semester.
Pengembangan Kompetensi Komite Pemantau Competency Development of the Risk Monitoring
Risiko Committee
Perseroan memfasilitasi Komite Pemantau Risiko dalam The Company facilitates the Risk Monitoring Committee in
mengikuti berbagai program pengembangan kompetensi attending various competency development programs to
untuk memastikan bahwa seluruh anggota komite memiliki ensure that all committee members have sufficient skills and
kemampuan dan pengetahuan yang memadai guna knowledge to carry out their roles effectively. Description of
menjalankan perannya secara efektif. Uraian mengenai the Risk Monitoring Committee’s competency development
pengembangan kompetensi Komite Pemantau Risiko telah is presented in the sections of Competency Development of
disampaikan pada bagian Pengembangan Kompetensi Dewan the Board of Commissioners and Competency Development
Komisaris dan Pengembangan Kompetensi Komite Audit. of Audit Committee.
Komite di Bawah Direksi
Committees under the Board of Commissioners
Dalam menjalankan tugasnya, Direksi dibantu oleh In carrying out its duties, the Board of Directors is
komite-komite yang bertugas untuk memberikan saran assisted by committees in charge of providing advice and
dan rekomendasi yang berhubungan dengan kebijakan- recommendations related to the Board of Directors’ policies
kebijakan dan arahan-arahan Direksi. Per 31 Desember and directives. As of December 31, 2025, the committees
2025, Komite di bawah Direksi Bank terdiri dari Komite under the Bank’s Board of Directors consisted of the Asset and
Asset and Liabilities Management, Komite Kebijakan Kredit, Liabilities Management Committee, Credit Policy Committee,
Komite Kredit, Komite Pengarah Teknologi Informasi, Credit Committee, Information Technology Steering
Komite Manajemen Risiko, Komite Restrukturisasi, Komite Committee, Risk Management Committee, Restructuring
Pengadaan Barang dan Jasa, serta Komite Personalia. Committee, Goods and Services Procurement Committee, and
Human Resources Committee.
Komite Asset and Liabilities Management Asset and Liabilities Management Committee
Asset and Liability Management Committee (ALCO) Asset and Liability Management Committee (ALCO) is in
memiliki tugas untuk mendukung Direksi dalam mencapai charge of supporting the Board of Directors in achieving
tingkat profitabilitas yang optimal sekaligus memastikan optimal profitability while ensuring that liquidity and
pengelolaan risiko likuiditas dan risiko suku bunga berada interest rate risk are managed within controlled limits,
dalam batas yang terkendali, melalui penetapan kebijakan through the establishment of policies and strategies for
serta strategi pengelolaan aset dan liabilitas Bank. managing the Bank’s assets and liabilities.
PT Bank Ganesha Tbk
222 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 225
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Pedoman Kerja ALCO ALCO Charter
Dalam menjalankan perannya, ALCO memiliki pedoman In carrying out its role, ALCO has a charter that refers to
kerja yang mengacu pada Surat Keputusan Direksi Bank the Decision Letter of the Board of Directors of Bank
Ganesha. Ganesha.
Struktur dan Keanggotaan ALCO Structure and Composition of ALCO
Perseroan menetapkan struktur dan keanggotaan ALCO per The Company establishes ALCO’s structure and composition
31 Desember 2025 berdasarkan Surat Keputusan Direksi as of December 31, 2025, based on Board of Directors’ Decision
No. 068/SKDIR/IX/2025 tanggal 22 September 2025 tentang Letter No. 068/SKDIR/IX/2025 dated September 22, 2025,
Komite ALCO PT Bank Ganesha Tbk dengan masa jabatan on ALCO Committee of PT Bank Ganesha Tbk, with the term
untuk periode 2025-sekarang, yang terdiri dari: of office for the period of 2025-present, which consist of:
Susunan Diisi oleh
Structure Held by
Ketua Presiden Direktur President Director
Chairperson (Merangkap Anggota Tetap dengan Hak Suara). (Concurrently as Permanent Member with Voting Rights).
Ketua Pengganti 1 Direktur Operasional, Keuangan & Treasury Operational, Finance & Treasury Director
Substitute Chairperson 1 (Merangkap Anggota Tetap dengan Hak Suara). (Concurrently as Permanent Member with Voting Rights).
Ketua Pengganti II Direktur Network, Bisnis Digital & TI Network, Digital Business & IT Director
Substitute Chairperson II (Merangkap Anggota Tetap dengan Hak Suara). (Concurrently as Permanent Member with Voting Rights).
Sekretaris
Kepala Divisi Treasury. Head of Treasury Division.
Secretary
• Kepala Divisi Finance & MIS; • Head of Finance & MIS Division;
• Kepala Divisi Branch Coordinator & Liabilities Product; • Head of Branch Coordinator & Liabilities Product Division;
• Kepala Divisi Commercial Business; • Head of Commercial Business Division;
Anggota Tetap dengan Hak • Kepala Divisi Consumer Business; • Head of Consumer Business Division;
Suara • Kepala Divisi Digital Business; • Head of Digital Business Division;
Permanent Member with • Kepala Bagian Credit Risk Analysis; • Head of Credit Risk Analysis;
Voting Rights • Kepala Bagian Wealth Management; • Head of Wealth Management;
• Kepala Bagian Assets Liabilities Management & Treasury • Head of Assets Liabilities Management & Treasury
Support; dan Support; and
• Kepala Bagian FI & Trade Finance. • Head of FI & Trade Finance.
Anggota Tetap Tanpa Hak Suara • Direktur Kepatuhan & Risiko; • Risk & Compliance Director;
Permanent Member Without • Kepala Divisi Risk Management & Internal Control; dan • Head of Risk Management & Internal Control Division; and
Voting Rights • Kepala Bagian Corporate Secretary. • Head of Corporate Secretary.
Anggota Tambahan Perwakilan pimpinan cabang/bagian di kantor pusat di luar Representatives of branch/department leaders at the head
Additional Members anggota tetap dapat sewaktu-waktu diikutsertakan sesuai office other than permanent members may be included at
dengan kebutuhan. any time as needed.
Pernyataan Independensi ALCO Statement of Independency of ALCO
Seluruh anggota ALCO senantiasa mengedepankan prinsip All ALCO members consistently prioritize the principle of
independensi dalam setiap pelaksanaan tugas dan tanggung independency in carrying out duties and responsibilities
jawabnya, guna memastikan tidak terjadinya benturan to ensure there are no conflicts of interest and minimize
kepentingan serta meminimalkan potensi kerugian bagi Bank. potential losses to the Bank.
Tugas dan Tanggung Jawab ALCO Duties and Responsibilities of ALCO
Dalam menjalankan fungsinya, ALCO memiliki tugas dan In performing its functions, ALCO has duties and
tanggung jawab antara lain: responsibilities as follows:
1. Membantu pelaksanaan tugas Direksi dalam memelihara 1. Assist the Board of Directors’ duty implementation in
struktur neraca yang kuat secara menyeluruh yang maintaining a strong overall balance sheet structure
meliputi analisa dan perumusan kebijakan dan strategi, which includes analysis and formulation of policies
pengambilan keputusan dan pengawasan dalam and strategies, decision making and supervision in
pengelolaan risiko likuiditas, risiko suku bunga, risiko managing liquidity risk, interest rate risk, market risk,
pasar, dan permodalan sejalan dengan strategi usaha and capital in line with business strategy and authority
dan ketentuan otoritas; regulations;
2. Memberikan masukan dan rekomendasi strategi 2. Provide input and recommendations for optimal assets
pengelolaan assets and liabilities yang optimal kepada and liabilities management strategies to the Board of
Direksi untuk dapat putusan dalam rapat ALCO; Directors to obtain decisions at ALCO meetings;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 223
Page 226
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
3. Mengawasi agar kebijakan assets and liabilities 3. Supervise so that assets and liabilities management
management diterapkan secara konsekuen dan policies are implemented consequently and consistently,
konsisten, serta merumuskan solusi apabila terdapat and formulate solutions in case of any obstacles or
hambatan atau kendala dalam penerapan kebijakan hindrances in implementing the predetermined policies;
yang sudah diputuskan;
4. Memberikan rekomendasi kepada Direksi apabila 4. Provide recommendations to the Board of Directors in
diperlukan perubahan atau penyesuaian kebijakan case any changes or adjustments are needed to assets
assets and liabilities management; and liabilities management policies;
5. Memantau dan mengevaluasi: 5. Monitor and evaluate:
a. Pelaksanaan pengelolaan likuiditas; a. Implementation of liquidity management;
b. Pengendalian rekening Nostro; b. Control of Nostro accounts;
c. Gap pada produk assets dan liabilities Bank; c. Gap in Bank assets and liabilities products;
d. Pengelolaan posisi devisa neto (PDN) dan kajian d. Management of net foreign exchange position
data neraca serta rekening administratif; (PDN) and review of data on balance sheets and
administrative accounts;
e. Pelaksanaan pemberian suku bunga kredit dan e. Provision of lending interest rates and third party
dana pihak ketiga; funds;
f. Pelaksanaan pengelolaan komposisi kredit dan f. Management of the composition of loans and third
dana pihak ketiga; party funds;
6. Meninjau atau mengkaji ulang kebijakan assets and 6. Study or review the established assets and liabilities
liabilities management yang telah ditetapkan agar management policies, so that they are adjusted to
disesuaikan dengan perkembangan bisnis Bank; the Bank’s business developments;
7. Meninjau kembali struktur neraca dan mengkaji ulang 7. Review the balance sheet structure and review
pengelolaan risiko eksposur (portofolio) assets and the management of risk exposure (portfolio) of
liabilities Bank; the Bank’s assets and liabilities;
8. Meninjau dan mengkaji prakiraan keadaan ekonomi 8. Review and study forecasts of macroeconomic
makro, suku bunga pasar, nilai tukar mata uang asing, conditions, market interest rates, foreign exchange
pendanaan, pinjaman, dan posisi valuta asing; rates, funding, loans, and foreign exchange positions;
9. Menetapkan petunjuk dan arahan mengenai 9. Establish instructions and directions regarding
pengelolaan dan pengendalian: likuiditas Bank; assets the management and control of: Bank liquidity; assets
and liabilities gap; foreign exchange risk; dan earning & and liabilities gap; foreign exchange risk; and earnings &
investment management; investment management;
10. Menetapkan dan mengkaji ulang suku bunga pinjaman 10. Set and review loan and funding interest rates, including
dan pendanaan, termasuk suku bunga dasar kredit prime lending rate (SBDK) and inter-office accounts
(SBDK) dan rekening antar kantor (RAK); (RAK);
11. Meninjau kembali kinerja dan posisi assets and liabilities 11. Review the performance and position of the Bank’s
Bank guna mengevaluasi dampak keputusan rapat assets and liabilities to evaluate the impact of ALCO
ALCO; meeting decisions;
12. Mengelola dan mengevaluasi risiko suku bunga 12. Manage and evaluate interest rate risk and asset and
dan strategi asset and liabilities management untuk liabilities management strategies to ensure that results
memastikan bahwa hasil telah konsisten dengan tujuan are consistent with interest rate risk management
pengelolaan risiko suku bunga; objectives;
13. Mengkaji ulang penetapan harga (pricing) assets and 13. Review pricing assets and liabilities to generate optimal
liabilities untuk menghasilkan pendapatan optimal income in investing funds with efficient funding costs,
dalam penanaman dana dengan biaya dana yang as well as maintain assets and liabilities structure;
efisien, serta memelihara struktur assets and liabilities;
14. Melakukan analisa kualitas aktiva produktif Bank 14. Analyze the quality of the Bank’s earning assets,
termasuk cadangan penyisihan yang telah terbentuk including the established allowance for protection
untuk tujuan perlindungan terhadap kerugian yang against losses that may occur in the future;
mungkin terjadi di masa yang akan datang;
15. Mengelola likuiditas Bank, dengan menjaga sumber- 15. Manage the Bank’s liquidity, by maintaining the liquidity
sumber likuiditas yang digunakan, termasuk struktur sources used, including the structure of interest costs
biaya bunga maupun biaya lainnya; and other costs;
16. Mengkaji ulang deviasi antara proyeksi anggaran dan 16. Review the deviation between budget projections and
kondisi aktual yang telah digariskan pada Rencana Kerja actual conditions outlined in the Bank’s Annual Work
Tahunan dan Corporate Plan Bank; Plan and Corporate Plan;
PT Bank Ganesha Tbk
224 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 227
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
17. Menyampaikan informasi mengenai ketentuan dan 17. Deliver information regarding regulatory provisions and
peraturan regulator yang memengaruhi strategi dan regulations that affect assets and liabilities management
kebijakan assets and liabilities management; strategies and policies;
18. Ketua ALCO bertanggung jawab memimpin pengambilan 18. The Chairperson of ALCO is accountable for leading
keputusan rapat; meeting decision making;
19. Sekretaris ALCO bertanggung jawab mengoordinasikan 19. The ALCO Secretary is responsible for coordinating
materi rapat, menyelenggarakan rapat, memandu meeting materials, organizing meetings, guiding
jalannya rapat, dan menyusun notulen rapat; the proceedings, and compiling meeting minutes;
20. Kepala Divisi Treasury & Financial Institution bertanggung 20. The Head of the Treasury & Financial Institution
jawab memberikan presentasi kondisi suku bunga dan Division is responsible for providing a presentation on
nilai tukar saat ini dan prediksi kondisi pasar yang akan the current conditions of interest rates, exchange rates,
datang sebagai bahan pertimbangan dalam mengambil and predictions of future market conditions as material
keputusan rapat; for consideration in making meeting decisions;
21. Kepala Divisi Conventional Credit bertanggung jawab 21. The Head of the Conventional Credit Division is
memberikan presentasi kondisi pencapaian target responsible for providing a presentation on the conditions
termasuk target pipeline, kendala yang dihadapi, for achieving targets including pipeline targets, obstacles
suku bunga bank-bank pesaing, dan hal-hal lain yang faced, interest rates of competing banks, and other
berkaitan; related matters;
22. Kepala Divisi Finance & MIS bertanggung jawab 22. The Head of the Finance & MIS Division is responsible
memberikan presentasi kondisi finansial Bank termasuk for providing a presentation of the Bank’s financial
perbandingan antara target RBB dengan posisi periode condition including a comparison between RBB target
laporan, dan hal-hal lain yang berkaitan; dan and the position for the reporting period, and other
related matters; and
23. Anggota ALCO bertanggung jawab memberi masukan 23. ALCO members are responsible for providing input
sesuai bidang masing-masing sebagai tambahan according to their respective fields as additional
informasi dalam pengambilan keputusan rapat. information in meeting decision making.
Rapat ALCO ALCO Meeting
Pelaksanaan rapat ALCO diatur melalui Surat Keputusan The implementation of ALCO meetings is regulated in
Direksi No. 068/SKDIR/IX/2025 tanggal 22 September 2025 Board of Directors’ Decision Letter No. 068/SKDIR/IX/2025
tentang Komite ALCO PT Bank Ganesha Tbk, di mana ALCO dated September 22, 2025, on ALCO Committee of PT Bank
wajib mengadakan rapat setidaknya 1 kali dalam 1 bulan. Ganesha Tbk, which requires ALCO to hold meeting at least
once a month.
Sepanjang tahun 2025, ALCO telah melaksanakan 12 kali Throughout 2025, ALCO held 12 meetings with an average
rapat dengan rata-rata tingkat kehadiran sebesar 92,86%. 92.86% attendance level. The main agenda items discussed
Agenda utama yang dibahas dalam rapat meliputi economy at the meetings included economic outlook, monitoring and
outlook, monitoring and ALCO evaluation, financial highlight, ALCO evaluation, financial highlights, business performance,
business performance, pricing, dan kebijakan/putusan. pricing, and policies/decisions.
Laporan Pelaksanaan Kerja ALCO Report on the Implementation of ALCO’s Work
Selama tahun 2025, ALCO berhasil menjalankan tugas dan Throughout 2025, ALCO managed to perform its duties and
tanggung jawabnya yang tertuang dalam Notulen ALCO dan responsibilities as stated in the ALCO Minutes and Internal
Internal Memo mengenai perubahan suku bunga. Memo regarding changes in interest rates.
Pengembangan Kompetensi ALCO Competency Development of ALCO
Sepanjang tahun 2025, Bank Ganesha secara berkelanjutan Throughout 2025, Bank Ganesha continuously implemented
melaksanakan pengembangan kompetensi bagi anggota competency development for ALCO members to support
ALCO guna mendukung efektivitas pelaksanaan tugas dan the effective implementation of their duties and
tanggung jawabnya. Upaya tersebut dilakukan melalui responsibilities. These efforts were carried out through various
berbagai program peningkatan kapasitas yang mencakup capacity building programs that included strengthening
penguatan pengetahuan, keterampilan, serta pemahaman knowledge, skills, and understanding of industry dynamics
terhadap dinamika industri dan risiko yang dihadapi, and the risks faced, so as ALCO members could perform their
sehingga anggota ALCO dapat menjalankan perannya roles optimally and adaptively.
secara optimal dan adaptif.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 225
Page 228
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Komite Kebijakan Perkreditan Credit Policy Committee
Komite Kebijakan Perkreditan berperan mendukung The Credit Policy Committee supports the Board of Directors
Direksi dalam merumuskan dan mengawasi kebijakan in formulating and overseeing credit policies, monitoring
kredit, memantau kualitas dan pertumbuhan portofolio the quality and growth of credit portfolio, and providing
kredit, serta memberikan rekomendasi strategis guna strategic recommendations to improve the effectiveness
meningkatkan efektivitas pengelolaan kredit dan of credit management and support the achievement of
mendukung pencapaian tujuan bisnis Bank. the Bank’s business objectives.
Pedoman Kerja Komite Kebijakan Perkreditan Credit Policy Committee Charter
Dalam menjalankan fungsinya, Komite Kebijakan In carrying out its functions, the Credit Policy Committee has
Perkreditan memiliki pedoman kerja yang mengacu pada charter that refer to Financial Services Authority Regulation
Peraturan Otoritas Jasa Keuangan No. 42/POJK.03/2017 No. 42/POJK.03/2017 on Obligation for Compilation and
tentang Kewajiban Penyusunan dan Pelaksanaan Kebijakan Implementation of Bank Credit or Financing Policies for
Perkreditan atau Pembiayaan Bank bagi Bank Umum. Commercial Banks.
Struktur dan Keanggotaan Komite Kebijakan Structure and Composition of the Credit Policy
Perkreditan Committee
Perseroan menetapkan struktur dan keanggotaan Komite The Company set the structure and composition of Credit
Kebijakan Perkreditan per 31 Desember 2025 berdasarkan Policy Committee as of December 31, 2025, based on Board
Surat Keputusan Direksi No. 076/SKDIR/X/2025 tanggal of Directors’ Decision Letter No. 076/SKDIR/X/2025 dated
3 Oktober 2025 dengan masa jabatan untuk periode October 3, 2025, with the term of office for the period
2025-sekarang, yang terdiri dari: of 2025-present, which consist of:
Susunan Diisi oleh
Structure Held by
Ketua Presiden Direktur President Director
Chairperson (Merangkap Anggota). (Concurrently as Member).
Sekretaris
Kepala Bagian Sistem dan Prosedur Head of Systems and Procedures Department
Secretary
• Direktur Network, Bisnis Digital & TI; • Network, Digital Business & IT Director;
• Direktur Operasional, Keuangan & Treasury; • Operational, Finance & Treasury Director;
• Direktur Kepatuhan & Risiko; • Risk & Compliance Director;
• Kepala Satuan Kerja Manajemen Risiko & Internal Control; • Head of Risk Management & Internal Control Division;
• Kepala Divisi Commercial Business; • Head of Commercial Business Division;
Anggota
• Kepala Divisi Consumer Business; • Head of Consumer Business Division;
Member
• Kepala Satuan Kerja Audit Intern; • Head of Internal Audit Division;
• Kepala Satuan Kerja Compliance & AML CFT; • Head of Compliance & AML CFT Division;
• Kepala Bagian Credit Risk Analysis; • Head of Credit Risk Analysis;
• Kepala Bagian Legal & Remedial; dan • Head of Legal & Remedial; and
• Kepala Bagian Admin Kredit. • Head of Credit Administration.
Pernyataan Independensi Komite Kebijakan Statement of Independency of Credit Policy
Perkreditan Committee
Seluruh anggota Komite Kebijakan Perkreditan senantiasa All members of Credit Policy Committee consistently
mengedepankan prinsip independensi dalam setiap prioritize the principle of independency in carrying out
pelaksanaan tugas dan tanggung jawabnya, guna their duties and responsibilities, to ensure that there are no
memastikan tidak terjadinya benturan kepentingan serta conflict of interest and to ensure objective and accountable
memastikan pengambilan keputusan kredit yang objektif credit decision-making.
dan akuntabel.
Tugas dan Tanggung Jawab Komite Kebijakan Duties and Responsibilities of the Credit Policy
Perkreditan Committee
Dalam menjalankan fungsinya, Komite Kebijakan In carrying out its functions, the Credit Policy Committee
Perkreditan memiliki tugas dan tanggung jawab antara lain: has the following duties and responsibilities:
1. Memberikan masukkan kepada Direksi dalam rangka 1. Providing input to the Board of Directors in order to
menyusun kebijakan perkreditan; formulate credit policies;
PT Bank Ganesha Tbk
226 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 229
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
2. Mengawasi dan memantau pelaksanaan kebijakan 2. Supervising and monitoring the implementation
perkreditan yang telah ditetapkan agar diterapkan of predetermined credit policies so that they are
dengan sebaik-baiknya; dan implemented as well as possible; and
3. Memberikan saran dan langkah-langkah perbaikan 3. Providing suggestions and measures to improve credit
atas kebijakan perkreditan. policies.
Rapat Komite Kebijakan Perkreditan Credit Policy Committee’s Meeting
Pelaksanaan rapat Komite Kebijakan Perkreditan diatur The implementation of Credit Policy Committee meetings
melalui Surat Keputusan Direksi No. 076/SKDIR/X/2025 is regulated in Board of Directors’ Decision Letter
tanggal 3 Oktober 2025, di mana Komite Kebijakan No. 076/SKDIR/X/2025 dated October 3, 2025, which requires
Perkreditan wajib mengadakan rapat setidaknya 1 kali Credit Policy Committee to hold meeting at least once
dalam setahun atau sewaktu-waktu bila dibutuhkan. a year or as necessary.
Laporan Pelaksanaan Kerja Komite Kebijakan Report on the Implementation of Credit
Perkreditan Committee’s Work
Sepanjang tahun 2025, Komite Kebijakan Perkreditan telah Throughout 2025, the Credit Policy Committee realized its
merealisasikan tugas dan tanggung jawabnya, antara lain: duties and responsibilities, including:
1. Menyetujui revisi terhadap Kebijakan Perkreditan dan 1. Approving the revision of Credit Policy and Bank Credit
Pedoman Pelaksanaan Perkreditan Bank; dan Implementation Guidelines; and
2. Menyetujui revisi atas batas wewenang pemutus kredit 2. Approving the revision of credit decision authority
yang disesuaikan dengan perubahan struktur organisasi limits adjusted to changes in the Bank’s organizational
Bank, dengan tetap memperhatikan prinsip kehati-hatian. structure, while still considering the principle of
prudence.
Pengembangan Kompetensi Komite Kebijakan Competency Development of the Credit
Perkreditan Committee
Sepanjang tahun 2025, Bank Ganesha secara konsisten Throughout 2025, Bank Ganesha consistently implemented
melaksanakan pengembangan kompetensi bagi anggota competency development for Credit Policy Committee
Komite Kebijakan Perkreditan guna mendukung efektivitas members to support the effective implementation of their
pelaksanaan tugas dan tanggung jawabnya. Upaya tersebut duties and responsibilities. These efforts were carried out
dilakukan melalui berbagai program peningkatan kapasitas through various capacity building programs that included
yang mencakup penguatan pengetahuan, keterampilan, strengthening knowledge, skills, and understanding of credit
serta pemahaman terhadap kebijakan perkreditan dan policy and risk dynamics, so that the committee members
dinamika risiko, sehingga anggota komite dapat menjalankan could perform their roles optimally and adaptively.
perannya secara optimal dan adaptif.
Komite Kredit Credit Committee
Komite Kredit dibentuk oleh Direksi untuk membantu dalam The Credit Committee is established by the Board of Directors
menetapkan dan meninjau kebijakan kredit, memastikan to assist in establishing and reviewing credit policies, ensuring
keputusan kredit sesuai kewenangan dan pedoman yang that credit decisions comply with applicable authorities and
berlaku, serta melakukan evaluasi berkala guna menjaga guidelines, and conducting periodic evaluations to maintain
kualitas portofolio kredit Bank. the quality of the Bank’s credit portfolio.
Pedoman Kerja Komite Kredit Credit Committee Charter
Pelaksanaan tugas dan tanggung jawab Komite Kredit The implementation of Credit Committee’s duties and
berpedoman pada pedoman kerja yang disusun sesuai responsibilities is in accordance with the charter developed
dengan ketentuan dan standar yang ditetapkan oleh in accordance with the provisions and standards established
Otoritas Jasa Keuangan. by Financial Services Authority.
Struktur dan Keanggotaan Komite Kredit Structure and Composition of the Credit Committee
Bank menetapkan struktur dan keanggotaan Komite Kredit The Bank sets the structure and composition of Credit
berdasarkan Surat Keputusan Direksi No. 074/SKDIR/X/2025 Committee based on Board of Directors’ Decision Letter
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 227
Page 230
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
tanggal 3 Oktober 2025 dengan masa jabatan untuk periode No. 074/SKDIR/X/2025 dated October 3, 2025, with the term
2025-sekarang,yang terdiri dari: of office for the period of 2025-present, which consist of:
Susunan Diisi oleh
Structure Held by
Ketua
Presiden Direktur (Merangkap Anggota). President Director (Concurrently as Member).
Chairperson
• Direktur Network, Bisnis Digital & TI; • Network, Digital Business & IT Director;
Anggota • Direktur Operasional, Keuangan & Treasury; • Operational, Finance & Treasury Director;
Member • Kepala Divisi Bisnis Komersial; dan • Head of Commercial Business Division; and
• Kepala Bagian Analisa Risiko Kredit. • Head of Credit Risk Analysis.
Keterangan / Description:
1. Kredit harus diputuskan oleh seluruh anggota komite. Dalam Hal Kepala Divisi Bisnis Komersial berhalangan, maka digantikan oleh Presiden Direktur. Keputusan harus bersifat unanimous
atau mencapai suara bulat. / Credit decisions must be made by all committee members. In the event the Head of Commercial Business Division is unavailable, he/she is replaced by the
President Director. Decisions must be unanimous.
2. Dalam hal Kepala Bagian Analisa Risiko Kredit berhalangan, maka digantikan oleh Direktur Operasional, Keuangan & Treasury. / In the event the Head of Credit Risk Analysis is unavailable,
he/she is replaced by the Operational, Finance & Treasury Director.
Pernyataan Independensi Komite Kredit Statement of Independency of Credit Committee
Dalam melaksanakan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the Credit
Kredit senantiasa mengedepankan prinsip independensi Committee consistently prioritizes the principles of
dan kehati-hatian. Bank memastikan bahwa seluruh independency and prudent. The Bank ensures that all
anggota Komite Kredit yang sedang menjabat berada dalam members of Credit Committee currently serving are free
posisi yang bebas dari intervensi pihak manapun. Komitmen from any intervention from any party. This commitment is
ini diterapkan untuk menjamin objektivitas dan integritas implemented to ensure objectivity and integrity in every
dalam setiap proses pengambilan keputusan kredit. credit decision-making process.
Tugas dan Tanggung Jawab Komite Kredit Duties and Responsibilities of the Credit Committee
Dalam menjalankan fungsinya, Komite Kredit memiliki In performing its functions, the Credit Committee has duties
tugas dan tanggung jawab antara lain: and responsibilities as follows:
1. Membantu Direksi dalam mengevaluasi dan 1. Assisting the Board of Directors in evaluating and
memutuskan permohonan kredit; dan deciding credit applications; and
2. Melaksanakan tugasnya dalam pemberian keputusan 2. Carrying out its duties in making credit decisions
kredit secara profesional, jujur, objektif, cermat, dan professionally, honestly, objectively, carefully, and
seksama. thoroughly.
Rapat Komite Kredit Credit Committee’s Meeting
Komite Kredit tidak memiliki kebijakan khusus mengenai The Credit Committee does not have any specific policy on
rapat komite. Semua keputusan terkait kredit dapat diambil committee meetings. All decisions related to credit can be
melalui mekanisme rapat atau sirkuler. made through meeting or circular mechanism.
Laporan Pelaksanaan Kerja Komite Kredit Report on the Implementation of Credit
Committee’s Work
Sepanjang tahun 2025, beberapa tugas dan tanggung jawab Throughout 2025, a number of duties and responsibilities
yang telah dilaksanakan Komite Kredit antara lain: carried out by the Credit Committee included:
1. Membantu Direksi dalam mengevaluasi dan memutuskan 1. Assisting the Board of Directors in evaluating and
permohonan kredit; dan deciding credit applications; and
2. Melaksanakan tugas pemberian keputusan kredit 2. Carrying out the duties of providing credit decisions
secara profesional, jujur, objektif, cermat, dan saksama. professionally, honestly, objectively, carefully, and
thoroughly.
Pengembangan Kompetensi Komite Kredit Competency Development of the Credit Committee
Sepanjang tahun 2025, Bank Ganesha secara berkelanjutan Throughout 2025, Bank Ganesha continuously implemented
melaksanakan pengembangan kompetensi bagi anggota competency development for Credit Committee members
Komite Kredit guna mendukung efektivitas pelaksanaan to support the effective implementation of their duties
tugas dan tanggung jawabnya. Upaya ini dilakukan and responsibilities. These efforts were carried out
melalui berbagai program peningkatan kapasitas yang through various capacity building programs that included
PT Bank Ganesha Tbk
228 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 231
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
mencakup penguatan pengetahuan, keterampilan, serta strengthening knowledge, skills, and understanding of
pemahaman terhadap proses dan risiko perkreditan, credit processes and risks, so that committee members
sehingga anggota komite dapat menjalankan perannya could perform their roles optimally and adaptively.
secara optimal dan adaptif.
Komite Pengarah Teknologi Informasi Information Technology Steering Committee
Komite Pengarah Teknologi Informasi dibentuk untuk Information Technology Steering Committee is established
memastikan penerapan sistem teknologi informasi to ensure that information technology system is
berjalan sesuai dengan rencana strategis Bank, sekaligus implemented in accordance with the Bank’s strategic plan,
meningkatkan keunggulan kompetitif Bank melalui while simultaneously enhancing the Bank’s competitive
pemanfaatan teknologi informasi yang tepat guna, advantage through information technology utilization that
efisien, dan mendukung pencapaian tujuan bisnis secara is appropriate and efficient and supports the achievement
berkelanjutan. of business objectives sustainably.
Pedoman Kerja Komite Pengarah Teknologi Information Technology Steering Committee’s
Informasi Charter
Pelaksanaan tugas dan tanggung jawab Komite Pengarah The implementation of Information Technology
Teknologi Informasi dilaksanakan dengan berpedoman pada Steering Committee’s duties and responsibilities is in
Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2022 accordance with Financial Services Authority Regulation
tentang Penyelenggaraan Teknologi Informasi oleh Bank No. 11/POJK.03/2022 on Provision of Information
Umum serta Peraturan Anggota Dewan Komisioner Otoritas Technology by Commercial Banks and Regulation of Board
Jasa Keuangan No. 1 Tahun 2026 tentang Penyelenggaraan of Commissioners of Financial Services Authority No. 1
Teknologi Informasi oleh Bank Umum. of 2026 on Information Technology Operations by
Commercial Banks.
Struktur dan Keanggotaan Komite Pengarah Structure and Composition of the Information
Teknologi Informasi Technology Steering Committee
Komite Pengarah Teknologi Informasi dibentuk sesuai The Information Technology Steering Committee was
dengan Surat Keputusan Direksi No. 067/SKDIR/IX/2025 established based on the Board of Directors’ Decision Letter
tanggal 18 September 2025, dengan masa jabatan untuk No. 067/SKDIR/IX/2025 dated September 18, 2025, with
periode 2025-sekarang, struktur dan keanggotaan sebagai the term of office for the period of 2025-present.
berikut: The structure and composition are as follows:
Susunan Diisi oleh
Structure Held by
Ketua Direktur Network, Bisnis Digital & TI Network, Digital Business & IT Director
Chairperson (Merangkap Anggota). (Concurrently as Member).
Sekretaris
Kepala Divisi TI (Merangkap Anggota). Head of IT Division (Concurrently Member).
Secretary
• Direktur Kepatuhan & Risiko; • Risk & Compliance Director;
• Direktur Operasional, Keuangan & Treasury; • Operational, Finance & Treasury Director;
• Kepala Divisi Commercial Business; • Head of Commercial Business Division;
• Kepala Satuan Kerja Manajemen Risiko & Internal Control; • Head of Risk Management & Internal Control Division;
• Kepala Divisi Operation; • Head of Operation Division;
• Kepala Satuan Kerja Compliance & AML CFT; • Head of Compliance & AML CFT Division;
• Kepala Divisi Consumer Business; • Head of Consumer Business Division;
Anggota Tetap
• Kepala Divisi Digital Business; • Head of Digital Business Division;
Permanent Member
• Kepala Divisi HRM & General Services; • Head of HRM & General Services Division;
• Kepala Divisi Finance, Accounting & MIS; • Head of Finance, Accounting & MIS Division;
• Kepala Bagian IT Core Development; • Head of IT Core Development Department;
• Kepala Bagian IT Operation & Support; • Head of IT Operation & Support Department;
• Kepala Bagian IT Governance & Planning; • Head of IT Governance & Planning Department;
• Kepala Bagian Digital App Development; dan • Head of Digital App Development; and
• Kepala Bagian IT Security. • Head of IT Security.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 229
Page 232
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Susunan Diisi oleh
Structure Held by
• Kepala Divisi Treasury; • Head of Treasury Division;
• Kepala Satuan Kerja Audit Intern; • Head of Internal Audit Division;
• Kepala Bagian Wealth Management; • Head of Wealth Management;
• Kepala Bagian FI & Trade Finance; • Head of FI & Trade Finance;
Anggota Tidak Tetap
• Kepala Bagian SQM & Call Center; • Head of SQM & Call Center;
Non-Permanent Member
• Kepala Bagian Corporate Secretary; • Head of Corporate Secretary;
• Kepala Bagian Credit Risk Analysis; • Head of Credit Risk Analysis;
• Kepala Bagian Credit Administration; dan • Head of Credit Administration; and
• Kepala Bagian Legal & Remedial. • Head of Legal & Remedial.
Undangan
Perwakilan Pengguna IT. IT User Representative.
Notice
Pernyataan Independensi Komite Pengarah Statement of Independency of the Information
Teknologi Informasi Technology Steering Committee
Dalam melaksanakan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the Information
Pengarah Teknologi Informasi senantiasa mengedepankan Technology Steering Committee consistently prioritizes
prinsip independensi dan kehati-hatian. Bank memastikan the principles of independency and prudent. The Bank
bahwa seluruh anggota Komite Pengarah Teknologi ensures that all members of Information Technology
Informasi yang sedang menjabat berada dalam posisi yang Steering Committee currently serving are free from any
bebas dari intervensi pihak manapun. intervention from any party.
Tugas dan Tanggung Jawab Komite Pengarah Duties and Responsibilities of the Information
Teknologi Informasi Technology Steering Committee
Komite Pengarah Teknologi Informasi berperan dalam The Information Technology Steering Committee plays a role
memberikan rekomendasi strategis terkait pengelolaan dan in providing strategic recommendations on the management
penerapan teknologi informasi, yang meliputi aspek-aspek and implementation of information technology, which cover
berikut: the following aspects:
1. Rencana strategis TI yang sejalan dengan rencana 1. IT strategic plan that is in line with the Bank’s corporate
korporasi Bank; plan;
2. Kebijakan, standar, dan prosedur TI; 2. IT policies, standards, and procedures;
3. Kesesuaian antara rencana pengembangan TI dan 3. Conformity between IT development plans and IT
rencana strategis TI; strategic plans;
4. Kesesuaian antara pelaksanaan pengembangan TI dan 4. Conformity between the IT implementation development
rencana pengembangan TI; and the IT development plan;
5. Evaluasi atas efektivitas biaya TI terhadap pencapaian 5. Evaluation of IT cost effectiveness towards achieving
manfaat yang direncanakan; planned benefits;
6. Pemantauan atas kinerja TI dan upaya peningkatan 6. Monitoring of IT performance and efforts to improve
kinerja TI; IT performance;
7. Upaya penyelesaian berbagai masalah terkait TI yang 7. Efforts to resolve various IT-related issues that cannot be
tidak dapat diselesaikan oleh satuan kerja pengguna resolved by IT users and providers effectively, efficiently,
dan penyelenggara TI secara efektif, efisien, dan tepat and in a timely manner; and
waktu; dan
8. Kecukupan dan alokasi sumber daya terkait TI yang 8. The policy on adequacy and allocation of IT-related
dimiliki Bank. resources owned by the Bank.
Rapat Komite Pengarah Teknologi Informasi Information Technology Steering Committee’s
Meeting
Pelaksanaan rapat Komite Pengarah Teknologi Informasi The implementation of Information Technology Steering
diatur melalui Surat Keputusan Direksi No. 067/SKDIR/IX/2025, Committee meeting is regulated in Board of Directors’
di mana Komite Pengarah Teknologi Informasi wajib Decision Letter No. 067/SKDIR/IX/2025, which requires
mengadakan rapat setidaknya 2 kali dalam setahun dengan the Information Technology Steering Committee to hold at
kehadiran kuorum minimal 51% dari total anggota komite. least 2 meetings annually with a minimum quorum of 51%
of the total committee members.
PT Bank Ganesha Tbk
230 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 233
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Sepanjang tahun 2025, Komite Pengarah Teknologi Throughout 2025, the Information Technology Steering
Informasi telah melaksanakan 2 kali rapat dengan rata-rata Committee held 2 meetings with an average attendance
tingkat kehadiran sebesar 100,00%. Agenda utama yang level of 100.00%. The main agenda items discussed at
dibahas dalam rapat meliputi progres dan review rencana the meetings included progress and review of the 2025
pengembangan TI tahun 2025, realisasi capital expenditure IT development plan, realization of capital expenditure
dan operating expenditure tahun berjalan, penilaian dan and operating expenditure for the year, assessment
rencana realisasi improvement Digital Maturity for Bank and implementation plan for Digital Maturity for Bank
(DMAB), penguatan penerapan cyber security, dan rencana (DMAB) improvements, strengthening cybersecurity
pengembangan TI tahun 2026. implementation, and the 2026 IT development plan.
Laporan Pelaksanaan Kerja Komite Pengarah Report on the Implementation of Information
Teknologi Informasi Technology Steering Committee’s Work
Sepanjang tahun 2025, beberapa tugas dan tanggung Throughout 2025, a number of duties and responsibilities
jawab yang telah dilaksanakan Komite Pengarah Teknologi carried out by the Information Technology Steering
Informasi, antara lain: Committee included:
1. Penyampaian progres atau status pengembangan 1. Submission of progress or status of application
aplikasi dan pengadaan barang dan jasa mengacu development and procurement of goods and services
kepada Laporan Rencana Pengembangan TI Tahun 2025; refers to the 2025 IT Development Plan Report;
2. Realisasi capital expenditure dan operating expenditure 2. Realized capital expenditure and operating expenditure
tahun 2025; in 2025;
3. IT Project Bank Wide, antara lain penilaian dan rencana 3. IT Project Bank Wide, including assessments and
realisasi improvement Digital Maturity for Bank (DMAB), implementation plans for Digital Maturity for Bank
dan penilaian ketahanan siber; (DMAB) improvements, and cyber resilience assessments;
4. Status progres pembuatan Record of Processing Activities 4. Progress status for the creation of Record of Processing
(ROPA), Data Protection Impact Assessment (DPIA) terkait Activities (ROPA) and Data Protection Impact Assessment
dengan Undang-Undang Perlindungan Data Pribadi; (DPIA) related to Personal Data Protection Law;
5. Progres Laporan Kondisi Terkini TI; dan 5. Progress Report on the Current IT Condition; and
6. Arahan Direksi terkait dengan Laporan Rencana 6. Directives from the Board of Directors regarding
Strategis TI periode 2026-2030. the 2026-2030 IT Strategic Plan Report.
Pengembangan Kompetensi Komite Pengarah Competency Development of the Information
Teknologi Informasi Technology Steering Committee
Pada tahun 2025, Bank Ganesha secara berkelanjutan In 2025, Bank Ganesha continuously facilitated competency
memfasilitasi pengembangan kompetensi bagi anggota development for members of Information Technology
Komite Pengarah Teknologi Informasi guna memastikan Steering Committee to ensure the effective implementation
efektivitas pelaksanaan tugas dan tanggung jawabnya. of their duties and responsibilities. These efforts were
Upaya ini dilakukan melalui berbagai program peningkatan carried out through various capacity building programs
kapasitas yang mencakup penguatan pengetahuan, that included strengthening knowledge, skills, and
keterampilan, serta pemahaman terhadap perkembangan understanding of technological developments and related
teknologi dan risiko terkait, sehingga anggota komite dapat risks, so that committee members could perform their roles
menjalankan perannya secara optimal dan adaptif. optimally and adaptively.
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko dibentuk untuk memastikan The Risk Management Committee is established to ensure
kerangka kerja manajemen risiko Bank dijalankan secara that the Bank’s risk management framework is implemented
efektif, memberikan perlindungan yang memadai terhadap effectively, providing adequate protection against all
seluruh risiko. Komite ini bertanggung jawab merumuskan risks. This committee is responsible for formulating risk
kebijakan, strategi, dan pedoman manajemen risiko, serta management policies, strategies, and guidelines, as well
melakukan pemantauan dan penyempurnaan secara as conducting ongoing monitoring and improvement to
berkelanjutan untuk mendukung keberlanjutan bisnis Bank. support the Bank’s business sustainability.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 231
Page 234
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pedoman Kerja Komite Manajemen Risiko Risk Management Committee Charter
Komite Manajemen Risiko menjalankan tugas tanggung The Risk Management Committee carries out its duties
jawabnya dengan berpedoman pada Peraturan Otoritas and responsibilities in accordance with Financial Services
Jasa Keuangan No. 18/POJK.03/2016 dan Surat Edaran Authority Regulation No. 18/POJK.03/2016 and Financial
Otoritas Jasa Keuangan No. 34/SEOJK.03/2016 mengenai Services Authority Circular No. 34/SEOJK.03/2016 on
Penerapan Manajemen Risiko bagi Bank Umum. the Implementation of Risk Management for Commercial
Banks.
Struktur dan Keanggotaan Komite Manajemen Structure and Composition of the Risk
Risiko Management Committee
Bank Ganesha menetapkan struktur dan keanggotaan Bank Ganesha established the structure and composition of
Komite Manajemen Risiko berdasarkan Surat Keputusan Risk Management Committee based on Board of Directors
Direksi No. 104/SKDIR/XII/2025 tanggal 11 Desember 2025, Decision No. 104/SKDIR/XII/2025 dated December 11, 2025,
dengan masa jabatan untuk periode 2025-sekarang, yang with the term of office for the period of 2025-present, which
terdiri dari: consist of:
Susunan Diisi oleh
Structure Held by
Ketua
Direktur Kepatuhan, merangkap sebagai Anggota. Compliance Director, concurrently serving as Member.
Chairperson
Sekretaris
Kepala Satuan Kerja Manajemen Risiko & Internal Control. Head of Risk Management & Internal Control Division.
Secretary
Anggota Tetap
Direksi. Board of Directors.
Permanent Member
Anggota Tidak Tetap • Kepala Divisi; dan • Head of Divisions; and
Non-Permanent Member • Kepala Bagian yang Berkepentingan Diundang. • Head of Relevant Departments are Invited.
Pernyataan Independensi Komite Manajemen Statement of Independency of the Risk
Risiko Management Committee
Komite Manajemen Risiko berkomitmen untuk menjunjung The Risk Management Committee is committed to
tinggi prinsip independensi dalam melaksanakan seluruh upholding the principle of independency in performing its
tugas dan tanggung jawabnya. Komitmen ini menjamin duties and responsibilities. This commitment ensures that
bebasnya pengambilan keputusan dari benturan kepentingan the decision-making is free from any conflict of interest or
atau intervensi pihak manapun, sehingga setiap keputusan intervention by any party, ensuring that every decision is
dilakukan dengan objektivitas, kehati-hatian, dan integritas made with objectivity, prudence, and high integrity.
tinggi.
Tugas dan Tanggung Jawab Komite Manajemen Duties and Responsibilities of the Risk
Risiko Management Committee
Dalam rangka melaksanakan fungsinya secara efektif, Komite To effectively perform its functions, the Risk Management
Manajemen Risiko memiliki tanggung jawab strategis yang Committee has strategic responsibilities encompassing
meliputi berbagai aspek pengelolaan risiko, antara lain: various aspects of risk management, including:
1. Memberikan masukan kepada Direksi dalam rangka 1. Providing recommendations to the Board of Directors in
penyusunan, pengembangan, dan implementasi kebijakan the preparation, development, and implementation of
manajemen risiko yang efektif untuk mengidentifikasi, effective risk management policies to identify, measure,
mengukur, memantau, dan mengendalikan risiko; monitor, and control risks;
2. Mengawasi agar kebijakan manajemen risiko diterapkan 2. Conducting supervision so that the risk management
dengan sebaik-baiknya untuk mengendalikan dan policies are implemented optimally to control and
mengelola semua risiko yang dihadapi Bank; dan manage all risks faced by the Bank; and
3. Melakukan evaluasi dan kajian secara berkala terhadap 3. Periodically evaluating and reviewing risk management
kebijakan manajemen risiko dan memberi saran apabila policies and providing suggestions if changes are
perlu dilakukan perubahan. necessary.
PT Bank Ganesha Tbk
232 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 235
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Rapat Komite Manajemen Risiko Risk Management Committee’s Meeting
Kebijakan rapat Komite Manajemen Risiko tertuang dalam The meeting policy of Risk Management Committee
Surat Keputusan Direksi No. 104/SKDIR/XII/2025 tanggal is stipulated in Board of Directors Decision Letter
12 Desember 2025, di mana Komite Manajemen Risiko wajib No. 104/SKDIR/XII/2025 dated December 12, 2025, which
mengadakan rapat minimal 4 kali dalam setahun. requires the Risk Management Committee to hold at least
4 meetings per year.
Pada tahun 2025, Komite Manajemen Risiko telah In 2025, the Risk Management Committee held 4 meetings
melaksanakan 4 kali rapat dengan rata-rata tingkat with an average attendance rate of 100.00%. The main
kehadiran sebesar 100,00%. Agenda utama yang dibahas agenda items discussed in the meetings included
dalam rapat meliputi penilaian Profil Risiko, Tingkat the assessment of Risk Profile, the Bank’s Soundness Level,
Kesehatan Bank, maupun perkembangan kondisi eksternal and developments in external conditions, including macro
termasuk ekonomi makro yang dapat memengaruhi economy, that could impact the Bank’s future business
keberlangsungan bisnis Bank ke depan. continuity.
Laporan Pelaksanaan Kerja Komite Manajemen Report on the Implementation of Risk
Risiko Management Committee’s Work
Realisasi tugas dan tanggung jawab Komite Manajemen The realization of duties and responsibilities of the Risk
Risiko di tahun 2025 diungkapkan sebagai berikut: Management Committee in 2025 was disclosed as follows:
1. Menyetujui penilaian profil risiko triwulan I, II, III, dan IV 1. Approving risk profile assessment for quarter I, II, III, and
tahun 2025; IV of 2025;
2. Menyetujui penilaian tingkat kesehatan Bank; 2. Approving the assessment of the Bank’s soundness
rating;
3. Menyetujui penilaian internal capital adequacy 3. Approving the assessment of internal capital adequacy
assessment process; assessment process;
4. Menetapkan risk appetite dan risk tolerance tahun 2026; 4. Determining the risk appetite and risk tolerance for
dan 2026; and
5. Sosialisasi budaya risiko kepada seluruh tingkat 5. Dissemination of the risk culture to all levels of
organisasi. the organization.
Pengembangan Kompetensi Komite Manajemen Competency Development of the Risk
Risiko Management Committee
Selama tahun 2025, Bank Ganesha secara berkelanjutan Throughout 2025, Bank Ganesha continuously implemented
melaksanakan pengembangan kompetensi bagi Komite competency development for the Risk Management
Manajemen Risiko sebagai bagian dari upaya untuk Committee as an effort to improve the effectiveness and
meningkatkan efektivitas dan kualitas pelaksanaan tugas quality of its duties and responsibilities. These efforts
dan tanggung jawabnya. Upaya ini dilakukan melalui were carried out through various capacity building
berbagai program peningkatan kapasitas yang mencakup programs including strengthening knowledge, skills, and
penguatan pengetahuan, keterampilan, serta pemahaman understanding risk management and the dynamics faced,
terhadap manajemen risiko dan dinamika yang dihadapi, so that the committee could perform its roles optimally and
sehingga komite dapat menjalankan perannya secara adaptively.
optimal dan adaptif.
Komite Restrukturisasi Restructuring Committee
Komite Restrukturisasi berperan dalam mengevaluasi dan Restructuring Committee has a role to evaluate and provide
memberikan rekomendasi keputusan terkait permohonan recommendations for decisions related to restructuring
restrukturisasi maupun penyelesaian kredit. Komite ini request and loan settlement. This Committee carries
menjalankan peranannya dengan memperhatikan prinsip out its role by adhering to the principles of prudent and
kehati-hatian, efektivitas, dan senantiasa berpegang pada effectiveness, while consistently adhering to the established
batasan kewenangan yang telah ditetapkan, guna memastikan limits of authority, to ensure that decisions are in line with
keputusan yang diambil sejalan dengan kebijakan Bank. the Bank’s policy.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 233
Page 236
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pedoman Kerja Komite Restrukturisasi Restructuring Committee Charter
Pelaksanaan tugas dan tanggung jawab Komite Restrukturisasi The implementation of Restructuring Committee’s duties
dilaksanakan dengan berpedoman pada Surat Keputusan and responsibilities is in accordance with Decision Letter of
Direksi Bank Ganesha. the Board of Directors of Bank Ganesha.
Struktur dan Keanggotaan Komite Restrukturisasi Structure and Composition of the Restructuring
Committee
Komite Restrukturisasi dibentuk melalui Surat Keputusan The Restructuring Committee is established through Board
Direksi No. 074/SKDIR/X/2025 tanggal 3 Oktober 2025, of Directors’ Decision Letter No. 074/SKDIR/X/2025 dated
dengan masa jabatan untuk periode 2025-sekarang, October 3, 2025, with the term of office for the period of
struktur dan keanggotaan sebagai berikut: 2025-present. The structure and composition are as follows:
Susunan Diisi oleh
Structure Held by
Ketua
Presiden Direktur (Merangkap Anggota). President Director (Concurrently Member).
Chairperson
• Direktur Network, Bisnis Digital & TI; • Network, Digital Business & IT Director;
Anggota • Direktur Operasional, Keuangan & Treasury; • Operational, Finance & Treasury Director;
Member • Kepala Bagian Legal & Remedial; dan • Head of Legal and Remedial; and
• Kepala Bagian Analisa Risiko Kredit. • Head of Credit Risk Analysis.
Pernyataan Independensi Komite Restrukturisasi Statement of Independency of the Restructuring
Committee
Komite Restrukturisasi secara konsisten menegakkan The Restructuring Committee consistently upholds
prinsip independensi dalam pelaksanaan tugas dan the principle of independency in performing its duties and
tanggung jawabnya. Pendekatan ini memastikan setiap responsibilities. This approach ensures that every decision
keputusan yang diambil bersifat objektif, bebas dari made is objective, free from any conflict of interest, and in
benturan kepentingan, serta selaras dengan upaya menjaga line with efforts to maintain the Bank’s sustainability and
keberlanjutan dan tata kelola Bank yang sehat. sound governance.
Tugas dan Tanggung Jawab Komite Restrukturisasi Duties and Responsibilities of the Restructuring
Committee
Komite Restrukturisasi menjalankan peran dan tanggung The Restructuring Committee carries out its main roles and
jawab utama sebagaimana dijabarkan berikut: responsibilities as outlined below:
1. Memberikan persetujuan atau penolakan usulan 1. Providing approval or rejection of credit restructuring/
restrukturisasi/penyelesaian kredit sesuai dengan batas settlement proposals in accordance with the limits of
wewenang; authority;
2. Melaksanakan tugasnya dalam pemberian keputusan 2. Carrying out duties in making credit restructuring/
restrukturisasi/penyelesaian kredit secara profesional, settlement decisions professionally, honestly,
jujur, objektif, cermat, dan seksama; objectively, carefully, and thoroughly;
3. Menolak permintaan dan/atau pengaruh pihak-pihak 3. Refusing requests and/or influence from parties who
yang berkepentingan dengan permohonan atau usulan have an interest in related requests or proposals to give
terkait untuk memberikan persetujuan yang hanya approval that is only a formality; and
bersifat formalitas; dan
4. Mendahulukan kepentingan Perseroan di atas kepentingan 4. Prioritizing the Company’s interests above personal or
pribadi atau keluarga, maupun pihak lainnya. family interests, as well as of other parties.
Rapat Komite Restrukturisasi Restructuring Committee Meeting
Komite Restrukturisasi tidak memiliki kebijakan khusus The Restructuring Committee does not have any specific
mengenai rapat komite. Semua keputusan terkait kredit policy on committee meetings. All decisions related to
dapat diambil melalui mekanisme rapat atau sirkuler. credit can be made through meeting or circular mechanism.
Laporan Pelaksanaan Kerja Komite Restrukturisasi Report on the Implementation of Restructuring
Committee’s Work
Sepanjang tahun 2025, Komite Restrukturisasi telah Throughout 2025, the Restructuring Committee carried
menjalankan tugas dan tanggung jawabnya dengan out its duties and responsibilities by providing approval for
PT Bank Ganesha Tbk
234 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 237
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
memberikan persetujuan atas usulan restrukturisasi proposed credit restructuring, credit settlement, write-off,
kredit, penyelesaian kredit, hapus buku, hapus tagih, serta haircut, and sale of foreclosed assets.
penjualan aset yang diambil alih.
Pengembangan Kompetensi Komite Restrukturisasi Competency Development of the Restructuring
Committee
Komite Restrukturisasi secara berkelanjutan mengikuti The Restructuring Committee continuously participates in
berbagai program pengembangan kompetensi sebagai various competency development programs as an effort
bagian dari upaya untuk meningkatkan efektivitas dan to improve the effectiveness and quality of its duties
kualitas pelaksanaan tugas dan tanggung jawabnya. Upaya and responsibilities. These efforts include strengthening
ini mencakup penguatan pengetahuan, keterampilan, serta knowledge, skills, and understanding restructuring process
pemahaman terhadap proses restrukturisasi dan dinamika and the dynamics of risks faced, so that the committee can
risiko yang dihadapi, sehingga komite dapat menjalankan perform its role optimally and adaptively.
perannya secara optimal dan adaptif.
Komite Pengadaan Barang dan Jasa Goods and Services Procurement Committee
Direksi membentuk Komite Pengadaan Barang dan Jasa The Board of Directors establishes the Goods and Services
dengan tujuan untuk mengelola seluruh proses pengadaan Procurement Committee with the aim of managing
secara terstruktur, memastikan efektivitas dan efisiensi the entire procurement process in a structured manner,
pelaksanaan, serta melakukan pengawasan secara ensuring implementation effectiveness and efficiency,
menyeluruh sesuai dengan kebijakan, prosedur, dan standar and conducting comprehensive oversight in accordance
yang berlaku di Perseroan. with applicable policies, procedures, and standards of
the Company.
Pedoman Kerja Komite Pengadaan Barang dan Jasa Goods and Services Procurement Committee Charter
Dalam menjalankan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the Goods
Pengadaan Barang dan Jasa telah memiliki pedoman kerja and Services Procurement Committee has a charter which
yang mengacu pada Surat Keputusan Direksi Bank Ganesha, refers to the Decision Letter of the Board of Directors of
di mana Pedoman dan Tata tertib Komite Pengadaan Barang Bank Ganesha, in which this Charter must be reviewed
dan Jasa wajib direview secara berkala, paling sedikit 1 kali periodically, at least once every 3 years.
dalam 3 tahun.
Struktur dan Keanggotaan Komite Pengadaan Structure and Composition of the Goods and
Barang dan Jasa Services Procurement Committee
Komite Pengadaan Barang dan Jasa dibentuk berdasarkan The Goods and Services Procurement Committee is
Surat Keputusan Direksi No. 084/SKDIR/X/2025 tanggal established based on Board of Directors’ Decision Letter
22 Oktober 2025, dengan masa jabatan untuk periode No. 084/SKDIR/X/2025 dated October 22, 2025, with a term
2025-sekarang, struktur dan keanggotaan sebagai berikut: of office covering the period 2025-present. The structure
and composition are as follows:
Susunan Diisi oleh
Structure Held by
Ketua
Presiden Direktur (merangkap Anggota). President Director (concurrently as Member).
Chairperson
Sekretaris
Kepala Divisi HRM & General Services (merangkap Anggota). Head of HRM & General Services (concurrently as Member).
Secretary
• Presiden Direktur; • President Director;
• Direktur Network, Bisnis Digital & TI; • Network, Digital Business & IT Director;
Anggota
• Direktur Kepatuhan & Risiko; • Risk & Compliance Director;
Member
• Direktur Operasional, Keuangan & Treasury; dan • Operational, Finance & Treasury Director; and
• Kepala Divisi Finance, Accounting & MIS. • Head of Finance, Accounting & MIS Division.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 235
Page 238
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pernyataan Independensi Komite Pengadaan Statement of Independency of the Goods and
Barang dan Jasa Services Procurement Committee
Komite Pengadaan Barang dan Jasa berkomitmen untuk The Goods and Services Procurement Committee is
menjunjung tinggi independensi dalam melaksanakan committed to upholding independency in carrying out
tugas dan tanggung jawabnya. Komitmen ini memastikan its duties and responsibilities. This commitment ensures
tidak adanya benturan kepentingan atau intervensi dari that there is no conflict of interest or intervention from
pihak mana pun serta menjaga objektivitas dan kehati- any party and maintains objectivity and prudence in
hatian dalam pengambilan keputusan. decision-making.
Tugas dan Tanggung Jawab Komite Pengadaan Duties and Responsibilities of the Goods and
Barang dan Jasa Services Procurement Committee
Tugas dan tanggung jawab Komite Pengadaan Barang dan The duties and responsibilities of the Goods and Services
Jasa diantaranya mencakup hal-hal sebagai berikut: Procurement Committee include the following matters:
1. Memiliki tanggung jawab atas pengadaan dan penjualan 1. Having responsibility for procurement and sale of goods
barang dan jasa yang dilakukan; and services;
2. Memiliki tanggung jawab atas spesifikasi dan mutu 2. Having responsibility for specifications and quality of
barang yang dibeli; purchased goods;
3. Memastikan setiap pengadaan barang dan jasa 3. Ensuring that every procurement of goods and services
mengacu pada anggaran yang telah ditetapkan; refers to the established budget;
4. Melakukan negosiasi harga untuk memperoleh harga 4. Negotiating prices to obtain optimal price; and
yang optimal; dan
5. Melaksanakan pengadaan dan penjualan sesuai 5. Carrying out procurement and sale according to
ketentuan. provisions.
Rapat Komite Pengadaan Barang dan Jasa Goods and Services Procurement Committee
Meeting
Pelaksanaan rapat Komite Pengadaan Barang dan Jasa The implementation of the Goods and Services Procurement
diatur melalui Surat Keputusan Direksi Bank Ganesha. Committee meetings is regulated in the Decision Letter of
Seluruh keputusan terkait rapat Komite Pengadaan Barang the Board of Directors of Bank Ganesha. All decisions related
dan Jasa telah mengikuti kebijakan yang berlaku. to Goods and Services Procurement Committee meetings
have complied with applicable policies.
Laporan Pelaksanaan Kerja Komite Pengadaan Report on the Implementation of the Goods and
Barang dan Jasa Services Procurement Committee’s Work
Komite Pengadaan Barang dan Jasa telah melaksanakan The Goods and Services Procurement Committee performed
seluruh tugas dan tanggung jawabnya sepanjang tahun 2025, all its duties and responsibilities throughout 2025, which
yang mencakup berbagai kegiatan penting, diantaranya covered various important activities, including those related
terkait dengan pengadaan barang dan jasa. to the procurement of goods and services.
Pengembangan Kompetensi Komite Pengadaan Competency Development of the Goods and
Barang dan Jasa Services Procurement Committee
Komite Pengadaan Barang dan Jasa secara berkelanjutan The Goods and Services Procurement Committee continuously
mengikuti berbagai program pengembangan kompetensi participates in various competency development programs
sebagai bagian dari upaya untuk meningkatkan efektivitas as an effort to improve the effectiveness of its duties
pelaksanaan tugas dan tanggung jawabnya. Upaya ini and responsibilities. These efforts include strengthening
mencakup penguatan pengetahuan, keterampilan, serta knowledge, skills, and understanding procurement process
pemahaman terhadap proses pengadaan dan prinsip GCG, and GCG principles, so that the committee can perform its role
sehingga komite dapat menjalankan perannya secara optimally and adaptively.
optimal dan adaptif.
PT Bank Ganesha Tbk
236 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 239
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Komite Personalia Human Resources Committe
Komite Personalia dibentuk untuk mendukung efektivitas Human Resources Committee is established to support
fungsi pengawasan Direksi, khususnya dalam memastikan the effectiveness of the Board of Directors’ supervisory
pengelolaan sumber daya manusia yang selaras dengan function, particularly in ensuring that the human resource
arah strategis Perseroan. Komite ini berperan dalam management is in line with the Company’s strategic
memberikan telaah dan rekomendasi atas kebijakan di direction. This committee has a role to provide reviews and
bidang pengembangan dan penilaian kinerja, suksesi, recommendations on policies in performance development
serta remunerasi, dengan mempertimbangkan prinsip and assessment, succession, and remuneration, with due
kehati-hatian, objektivitas, dan praktik terbaik yang regard to prudent principles, objectivity, and applicable
berlaku. Melalui peran tersebut, Komite Personalia best practices. Through this role, the Human Resources
diharapkan dapat memperkuat kualitas tata kelola serta Committee is expected to strengthen governance quality
mendorong terciptanya pengelolaan sumber daya manusia and drive sustainable and competitive human resource
yang berkelanjutan dan berdaya saing. management.
Pedoman Kerja Komite Personalia Human Resources Committee Charter
Dalam menjalankan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the Human
Personalia telah memiliki pedoman kerja yang mengacu Resources Committee has a charter that refers to the Decision
pada Surat Keputusan Direksi Bank Ganesha. Adapun tugas Letter of the Board of Directors of Bank Ganesha. The duties
dan tanggung jawab Komite Personalia direviu secara and responsibilities of Human Resources Committee are
berkala untuk disesuaikan sesuai dengan kebutuhan. periodically reviewed to adjust them according to needs.
Struktur dan Keanggotaan Komite Personalia Structure and Composition of the Human
Resources Committee
Komite Personalia dibentuk berdasarkan Surat Keputusan The Human Resources Committee is established based on
Direksi No. 079/SKDIR/X/2025 tanggal 17 Oktober 2025 the Board of Directors’ Decision Letter No. 079/SKDIR/X/2025
tentang Komite Personalia PT Bank Ganesha Tbk. Struktur dated October 17, 2025, on Human Resources Committee of
dan komposisi keanggotaan Komite Personalia diuraikan PT Bank Ganesha Tbk. The structure and composition of
sebagai berikut: Human Resources Committee are described as follows:
Susunan Diisi oleh
Structure Held by
Ketua
Presiden Direktur (merangkap Anggota) President Director (concurrently as Member)
Chairperson
Sekretaris
Kepala Divisi HRM & General Services (merangkap Anggota) Head of HRM & General Services (concurrently as Member)
Secretary
Anggota • Direktur Operasional, Keuangan & Treasury; • Operational, Finance & Treasury Director;
Member • Direktur Network, Bisnis Digital & TI; dan • Network, Digital Business & IT Director; and
• Direktur Kepatuhan & Risiko. • Risk & Compliance Director.
Pernyataan Independensi Komite Personalia Statement of Independency of the Human
Resources Committee
Komite Personalia menjalankan tugasnya secara The Human Resources Committee carries out its duties
independen, objektif, dan bebas dari benturan kepentingan independently, objectively, and free from any conflicts
dalam memberikan rekomendasi kepada Direksi terkait of interest in providing recommendations to the Board
pengelolaan karyawan. Independensi tersebut dijaga of Directors regarding employee management. This
melalui ketiadaan hubungan yang berpotensi menimbulkan independency is maintained through the absence of
benturan kepentingan, serta penerapan prinsip relationships that could potentially give rise to a conflict
profesionalisme, integritas, dan kepatuhan terhadap of interest, as well as the application of the principles
ketentuan yang berlaku. of professionalism, integrity, and compliance with
applicable regulations.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 237
Page 240
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tugas dan Tanggung Jawab Komite Personalia Duties and Responsibilities of the Human
Resources Committee
Dalam menjalankan fungsinya, Komite Personalia memiliki In carrying out its functions, the Human Resources
tugas dan tanggung jawab antara lain: Committee has the following duties and responsibilities:
1. Menyusun strategi sumber daya manusia dengan 1. Formulating human resource strategies by developing
mengembangkan dan menetapkan rencana strategis and establishing strategic plans for human resource
pengelolaan dan pengembangan sumber daya manusia management and development that are in line with
yang sejalan dengan tujuan Bank; the Bank’s objectives;
2. Membangun budaya kerja/perusahaan dengan 2. Building a work/company culture by developing and
mengembangkan dan menjaga iklim kerja yang baik maintaining a positive work climate and a conducive
serta budaya kerja/perusahaan yang kondusif untuk work/company culture to increase employee
meningkatkan engagement dan loyalitas karyawan; dan engagement and loyalty; and
3. Memutus kasus pelanggaran etika dan/atau disiplin 3. Resolving cases of ethical violations and/or employee
pegawai dengan mempertimbangkan rekomendasi discipline by considering recommendations from
yang diberikan oleh Tim Pemeriksa sesuai dengan the Audit Team in accordance with procedures stipulated
prosedur yang diatur dalam ketentuan internal. in internal regulations.
Rapat Komite Personalia Human Resources Committee Meeting
Pelaksanaan rapat Komite Personalia diatur melalui The implementation of Human Resources Committee
Surat Keputusan Direksi Bank Ganesha, diantaranya rapat meetings is regulated in the Decision Letter of the Board of
dianggap sah dan dapat mengambil keputusan apabila Directors of Bank Ganesha, of which meetings are deemed
dihadiri oleh sekurang-kurangnya 51% dari jumlah anggota. valid and can make decisions if attended by at least 51% of
the total members.
Laporan Pelaksanaan Kerja Komite Personalia Report on the Implementation of Human
Resources Committee
Komite Personalia telah melaksanakan seluruh tugas dan The Human Resources Committee carried out all of its
tanggung jawabnya sepanjang tahun 2025, yang mencakup duties and responsibilities throughout 2025, including those
terkait dengan strategi dan pengembangan sumber related to human resource strategy and development.
daya manusia.
Pengembangan Kompetensi Komite Personalia Competency Development of Human Resources
Committee
Sepanjang periode 2025, anggota Komite Personalia Bank Throughout 2025, members of Bank Ganesha’s Human
Ganesha secara aktif mengikuti program pengembangan Resources Committee actively attended competency
kompetensi untuk memastikan efektivitas pelaksanaan development programs to ensure the effective
tugas dan tanggung jawabnya. Upaya ini mencakup implementation of their duties and responsibilities. These
penguatan pengetahuan, keterampilan, serta pemahaman efforts included strengthening knowledge, skills, and
terhadap strategi dan pengembangan sumber daya understanding human resources’ strategy and development,
manusia, sehingga komite dapat menjalankan perannya so that the committee could perform its role optimally.
secara optimal.
PT Bank Ganesha Tbk
238 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 241
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Organ Pendukung Direksi
Board of Directors’ Supporting Organs
Dalam menjalankan tanggung jawabnya, Direksi memperoleh In carrying out its responsibilities, the Board of Directors
dukungan dari berbagai unit kerja, termasuk Sekretaris receives assistance from various divisions, including
Perusahaan dan Satuan Kerja Audit Intern. Unit-unit ini Corporate Secretary and Internal Audit Division. These
berperan penting dengan memberikan saran dan rekomendasi units play a crucial role in providing strategic advice and
strategis yang mendukung pengambilan kebijakan dan recommendations that support effective, transparent, and
keputusan secara efektif, transparan, dan akuntabel. accountable policy and decision-making.
Sekretaris Perusahaan Corporate Secretary
Sekretaris Perusahaan memegang peran strategis dalam Corporate Secretary plays a strategic role in ensuring smooth
memastikan kelancaran komunikasi dan koordinasi antara communication and coordination between all Company
seluruh organ Perseroan, sekaligus menjadi penghubung organs, while also serving as the primary liaison between
utama antara Perseroan dan para pemangku kepentingan the Company and external stakeholders. Through such
eksternal. Melalui fungsi tersebut, Sekretaris Perusahaan function, Corporate Secretary plays a role in maintaining
berperan dalam menjaga keterbukaan informasi, information transparency, ensuring compliance with
memastikan kepatuhan terhadap peraturan yang berlaku, applicable regulations, and strengthening the Company’s
serta memperkuat citra positif Perseroan di mata publik. positive public image.
Pedoman Kerja Sekretaris Perusahaan Corporate Secretary Charter
Sekretaris Perusahaan berpedoman pada Peraturan The Corporate Secretary adheres to Financial Services
Otoritas Jasa Keuangan No. 35/POJK.04/2014 tentang Authority Regulation No. 35/POJK.04/2014 on Corporate
Sekretaris Perusahaan Emiten atau Perusahaan Publik, Secretary of Issuers or Public Companies, to ensure that its
guna memastikan pelaksanaan tugas dan tanggung jawab duties and responsibilities are implemented in accordance
yang sesuai dengan prinsip tata kelola perusahaan yang baik. with the principles of good corporate governance.
Struktur Organisasi Sekretaris Perusahaan Corporate Secretary’s Organizational Structure
Dalam struktur organisasi Bank, Sekretaris Perusahaan Within the Bank’s organizational structure, Corporate
berada di bawah Presiden Direktur, sehingga seluruh Secretary reports directly to the President Director, so
pelaksanaan tugas dan fungsinya dipertanggungjawabkan that all duties and functions are directly accountable to
secara langsung kepada Presiden Direktur. Penempatan the President Director. This placement not only ensures
ini tidak hanya memastikan adanya jalur koordinasi yang effective coordination and faster decision-making
efektif dan proses pengambilan keputusan yang lebih cepat, process, but also ensures alignment between the Board
tetapi juga menjamin keselarasan antara kebijakan strategis of Directors’ strategic policies and their implementation
Direksi dan implementasinya di tingkat operasional. at operational level.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 239
Page 242
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Profil Sekretaris Perusahaan Profile of Corporate Secretary
Febrina Kenya Savitri
Sekretaris Perusahaan
Corporate Secretary
Warga Negara Indonesia, lahir pada tahun 1973, berdomisili Indonesian citizen, born in 1973, domiciled in
di Jakarta. Diangkat sebagai Sekretaris Perusahaan Jakarta. Appointed as Corporate Secretary of Bank
Bank Ganesha berdasarkan Surat Keputusan Direksi Ganesha based on Board of Directors’ Decision Letter
No . 339/SKDIR-SDM/XII/17 tanggal 4 Desember 2017. Beliau No. 339/SKDIR-SDM/XII/17 dated December 4, 2017. She
tidak memiliki hubungan keuangan, kepengurusan, dan has no financial, management, and family relationship with
kekeluargaan dengan anggota Dewan Komisaris, anggota members of Board of Commissioners, members of Board of
Direksi, serta Pemegang Saham Utama dan Pengendali. Directors, and Majority and Controlling Shareholders.
Memperoleh gelar Sarjana Manajemen Informatika dari Holds a Bachelor’s degree in Informatics Management from
Universitas Gunadarma. Sebelumnya pernah berkarier Universitas Gunadarma. Previously, she served as Account
sebagai Account Officer Bank Artha Graha (1999-2007), Officer at Bank Artha Graha (1999-2007), Branch Manager at
Branch Manager Bank MNC International (2007-2016), dan Bank MNC International (2007-2016), and Branch Manager at
Branch Manager Bank Ganesha (2016-2017). Saat ini, beliau Bank Ganesha (2016-2017). Currently, she has no concurrent
tidak memiliki rangkap jabatan baik di Perseroan maupun positions within the Company or in other companies.
di perusahaan lainnya.
Berdasarkan Surat Keputusan Direksi No. 006/SKDIR/1/2026 Based on Board of Directors’ Decision Letter
tanggal 30 Januari 2026, Perseroan menetapkan perubahan No. 006/SKDIR/1/2026 dated January 30, 2026, the Company
Sekretaris Perusahaan, dari sebelumnya dijabat oleh determined changes to the Corporate Secretary position,
Febrina Kenya Savitri menjadi Robert Halim, yang berlaku from previously held by Febrina Kenya Savitri to Robert
efektif tanggal 1 Maret 2026. Halim, effective as of March 1, 2026.
Tugas dan Tanggung Jawab Sekretaris Perusahaan Duties and Responsibilities of the Corporate
Secretary
Sebagaimana tercantum dalam pedoman kerja, tugas As stated in the charter, duties and responsibilities of
dan tanggung jawab Sekretaris Perusahaan paling kurang the Corporate Secretary at least include:
meliputi:
1. Mengikuti perkembangan pasar modal, khususnya 1. Updating the capital market developments, particularly
peraturan perundang-undangan yang berlaku di bidang the prevailing laws and regulations in the capital market
pasar modal; sector;
2. Memberikan masukkan kepada Dewan Komisaris dan 2. Providing input to the Board of Commissioners and
Direksi dalam rangka mematuhi ketentuan peraturan Board of Directors in order to comply with the provisions
perundangan-undangan di bidang pasar modal; of laws and regulations in the capital market sector;
PT Bank Ganesha Tbk
240 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 243
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
3. Membantu Dewan Komisaris dan Direksi dalam 3. Assisting the Board of Commissioners and Board of
pelaksanaan GCG yang meliputi: Directors in implementing GCG, which includes:
a. Keterbukaan informasi kepada masyarakat a. Information disclosure to the public, including
termasuk ketersediaan informasi pada situs web the availability of information on the Company’s
Perseroan; website;
b. Penyampaian laporan kepada regulator secara tepat b. Timely submission of reports to regulators;
waktu;
c. Penyelenggaraan dan dokumentasi RUPS; dan c. Organizing and documenting the GMS; and
d. Penyelenggaraan dan dokumentasi rapat Dewan d. Organizing and documenting the Board of Directors’
Komisaris dan atau rapat Direksi; and/or Board of Commissioners’ meetings;
4. Menjadi penghubung antara Perseroan dengan 4. Becoming a liaison between the Company and
Pemegang Saham, Otoritas Jasa Keuangan, dan Shareholders, the Financial Services Authority, and
pemangku kepentingan lainnya; other stakeholders;
5. Mengoordinasikan penyusunan, penerbitan, dan 5. Coordinating the preparation, publication, and
pendistribusian laporan tahunan dan laporan distribution of the Company’s annual report;
keberlanjutan Perseroan;
6. Menyusun strategi komunikasi kepada publik dan media 6. Developing a communication strategy to the public and
sesuai sasaran, sehingga dapat memberikan kontribusi media according to the target, so that it can contribute
bagi peningkatan citra dan menjaga reputasi Perseroan; to improving the image and maintaining the Company’s
reputation;
7. Melaksanakan kegiatan tanggung jawab sosial perusahaan 7. Carrying out social responsibility activities in accordance
sesuai dengan sasaran yang telah direncanakan; dan with the planned goals; and
8. Menjaga kerahasiaan, kecuali dalam rangka memenuhi 8. Maintaining confidentiality, except in complying with
kewajiban sesuai dengan peraturan perundang- the applicable laws and regulations.
undangan yang berlaku.
Laporan Pelaksanaan Kerja Sekretaris Perusahaan Report on the Implementation of Corporate
Secretary’s Work
Sekretaris Perusahaan telah melaksanakan tugas dan The Corporate Secretary effectively performed its duties
tanggung jawab dengan efektif selama tahun 2025, yang and responsibilities throughout 2025, as outlined below:
diuraikan sebagai berikut:
Jenis Kegiatan dan Rincian Pelaksanaan Tahun 2025
Type of Activities and Details Implementation in 2025
Aktivitas Bank Sebagai Perusahaan Terbuka
Bank Activities as a Public Company
Melaksanakan RUPS untuk memenuhi Pelaksanaan RUPS Tahunan tahun buku 2024, dilaksanakan pada tanggal 20 Juni 2025 dengan mata
ketentuan Peraturan Otoritas Jasa Keuangan acara sebagai berikut:
No. 15/POJK.04/2020 tentang Rencana dan 1. Persetujuan atas Laporan Tahunan termasuk pengesahan Laporan Keuangan Tahunan dan
Penyelenggaraan Rapat Umum Pemegang Saham Laporan Tugas Pengawasan Dewan Komisaris Perseroan untuk tahun buku yang berakhir pada
Perusahaan Terbuka tanggal 31 Desember 2024 dan penetapan penggunaan laba bersih Perseroan tahun buku 2024;
2. Penunjukan akuntan publik independen untuk mengaudit Laporan Keuangan Tahunan Perseroan
tahun buku 2025;
3. Penetapan besarnya gaji dan tunjangan lainnya bagi para anggota Direksi Perseroan serta
penetapan honorarium dan tunjangan lainnya bagi para anggota Dewan Komisaris Perseroan;
4. Persetujuan atas Rencana Aksi Pemulihan (Recovery Plan) Perseroan;
5. Pengubahan susunan para anggota Direksi dan Dewan Komisaris Perseroan; dan
6. Pengubahan Anggaran Dasar Perseroan.
Conducting GMS to comply with Financial Services The Annual GMS for the 2024 financial year was held on June 20, 2025, with the following agenda items:
Authority Regulation No. 15/POJK.04/2020 on 1. To approve the Annual Report, including to ratify the Annual Financial Statements and the Board
Planning and Implementation of General Meetings of of Commissioners’ Supervisory Report for the financial year ending December 31, 2024, and to
Shareholders of Public Companies appropriate the use of the Company’s net profit for the 2024 financial year;
2. To appoint an independent public accountant to audit the Company’s Annual Financial
Statements for the 2025 financial year;
3. To determine the amount of salary and other benefits for members of the Board of Directors and
to determine the honorarium and other benefits for members of the Board of Commissioners;
4. To approve the Company’s Recovery Plan;
5. To make changes to the composition of the Board of Directors and Board of Commissioners of
the Company; and
6. To amend the Company’s Articles of Association.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 241
Page 244
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Jenis Kegiatan dan Rincian Pelaksanaan Tahun 2025
Type of Activities and Details Implementation in 2025
Penyelenggaraan Paparan Publik Bank tidak melaksanakan paparan publik secara langsung, melainkan dengan mengirimkan materi
paparan publik bersamaan dengan Laporan Keuangan Bank. Adapun agenda yang disampaikan
dalam materi tersebut meliputi:
1. Sekilas mengenai Bank Ganesha;
2. Penyampaian kinerja keuangan; dan
3. Informasi terkait kebijakan manajemen.
Organizing Public Expose The Bank did not conduct a public expose directly, but rather delivered public expose materials
together with the Bank’s Financial Statements. The agenda presented in the materials included:
1. A brief overview of Bank Ganesha;
2. Submission of financial performance; and
3. Information related to management policies.
Penyusunan Laporan Tahunan dan Laporan Mengoordinasikan penyusunan, penerbitan, dan pendistribusian Laporan Tahunan dan Laporan
Keberlanjutan Tahun 2024 Keberlanjutan Bank.
Preparing the 2024 Annual Report and Sustainability Coordinating the preparation, publication, and distribution of the Bank’s Annual Report and
Report Sustainability Report.
Menjadi Penghubung antara Perseroan dengan 1. Melakukan pelaporan secara berkala dan non-berkala kepada Otoritas Jasa Keuangan
Pemegang Saham, Otoritas Jasa Keuangan, dan Pengawasan dan Pasar Modal, Bursa Efek Indonesia, Lembaga Penjamin Simpanan, baik melalui
Pemangku Kepentingan Lainnya surat (hardcopy) maupun situs web/online (softcopy); dan
2. Menyiapkan proses fit and proper bagi calon Direktur Utama dan hal lainnya yang terkait.
Becoming a Liaison between the Company and 1. Conducting periodic and non-periodic reporting to the Financial Services Authority of Capital
Shareholders, the Financial Services Authority, and Market, Indonesia Stock Exchange, and Deposit Insurance Corporation, both by correspondence
Other Stakeholders (hardcopy) and website/online (softcopy); and
2. Preparing the fit and proper process for candidates of President Director, and other related
matters.
Aktivitas Komunikasi Korporasi
Corporate Communication Activities
Media Relation Membina hubungan baik dengan media untuk mendapatkan dukungan atas aktivitas yang
membutuhkan publikasi antara lain RUPS, laporan keuangan, penghargaan, peluncuran produk
baru, dan lainnya.
Media Relation Establishing good relations with the media to obtain support for activities requiring publication,
including GMS, financial statements, awards, new product launches, and others.
Publikasi Menyiapkan materi untuk publikasi atau siaran pers terkait dengan kegiatan Bank, baik melalui
media, situs web Bank maupun media sosial.
Publications Preparing materials for publication or press release related to the Bank’s activities, including through
media, the Bank’s website, and social media.
Media Monitoring Memantau pemberitaan yang terbit di media terkait dengan Bank Ganesha atau isu-isu penting
lainnya seputar perbankan.
Media Monitoring Monitoring report published in the media regarding Bank Ganesha or other important banking
issues.
Koordinasi Kegiatan Internal Perusahaan Melakukan koordinasi dengan beberapa unit kerja yang terkait untuk mendukung pelaksanaan
kegiatan internal.
Coordination of Internal Company Activities Coordinating with several relevant divisions to support internal activities.
Pengelolaan Situs Web Perusahaan Memastikan bahwa konten dalam situs web Bank telah sesuai dengan ketentuan Peraturan Otoritas
Jasa Keuangan No. 8/POJK.04/2015 tentang Situs Web Emiten atau Perusahaan Publik.
Company Website Management Ensuring that the content on the Bank’s website complies with the provisions of Financial Services
Authority Regulation No. 8/POJK.04/2015 on Website of Issuers or Public Companies.
Pendistribusian Informasi atau Dokumen Perusahaan 1. Mendistribusikan informasi atau dokumen perusahaan yang dibutuhkan, dalam bentuk softcopy
yang ditujukan kepada seluruh internal Bank; dan
2. Menyampaikan informasi yang berhubungan dengan corporate, sosialisasi, kampanye kepada
seluruh internal bank melalui e-mail blast.
Distributing Company Information or Documents 1. Distributing required company information or documents in softcopy to all internal Bank; and
2. Conveying information related to corporate, dissemination, campaigns to all internal Bank via
e-mail blasts.
Aktivitas Kesekretariatan
Secretarial Activities
Melakukan Koordinasi untuk Pelaksanaan Rapat 1. Selama tahun 2025 telah dilaksanakan rapat Direksi sebanyak 33 kali dan didokumentasikan
Direksi dan Rapat Direksi bersama Dewan Komisaris dalam Notulen Rapat; dan
2. Selama tahun 2025 telah dilaksanakan rapat Direksi dan Dewan Komisaris sebanyak 4 kali dan
didokumentasikan dalam Notulen Rapat.
Coordinating the Implementation of Board of 1. Throughout 2025, a total of 33 meetings of Board of Directors were held and documented in
Directors’ Meetings and Joint Meetings of the Board the Minutes of Meeting; and
of Directors and the Board of Commissioners 2. Throughout 2025, a total of 4 joint meetings of Board of Directors and Board of Commissioners
were held and documented in the Minutes of Meeting.
PT Bank Ganesha Tbk
242 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 245
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Jenis Kegiatan dan Rincian Pelaksanaan Tahun 2025
Type of Activities and Details Implementation in 2025
Lain-Lain Melakukan review dan pemantauan terhadap reminder pelaporan rutin melalui sistem.
Others Reviewing and monitoring routine reporting reminders through the system.
Aktivitas Lainnya
Other Activities
Penyelenggaraan Kegiatan Tanggung Jawab Sosial 1. Pemberian bingkisan berupa paket sembako kepada karyawan outsourcing dalam rangka Hari
Perusahaan Raya Idul Fitri 1446 H sebesar Rp18.398.200,- pada 10 Maret 2025;
2. Sumbangan buka puasa bersama serta santunan anak yatim dan duafa di Masjid Taman Firdaus
sebesar Rp2.000.000,- pada 21 Maret 2025;
3. Partisipasi Bank Ganesha dalam kegiatan donor darah Equity Life Indonesia 38th Anniversary
sebesar Rp5.000.000,- pada 17 September 2025; dan
4. Partisipasi Bank Ganesha pada kegiatan Amartha, Grow For Good : Restoring Nature, Empowering
Communities sebesar Rp10.000.000,- pada 6 Desember 2025.
Organizing Corporate Social Responsibility Activities 1. Provision of staple food packages to outsourced employees in commemoration of Eid al-Fitr 1446
H amounting to Rp18,398,200 on March 10, 2025;
2. Donation to break the fast together and assistance to orphans and the underprivileged at Taman
Firdaus Mosque amounting to Rp2,000,000 on March 21, 2025;
3. Bank Ganesha’s participation in Equity Life Indonesia’s 38th Anniversary blood donation was
Rp5,000,000 on September 17, 2025; and
4. Bank Ganesha’s participation in Amartha’s Grow For Good: Restoring Nature, Empowering
Communities program amounting to Rp10,000,000 on December 6, 2025.
Penyelenggaraan Kegiatan Literasi dan Edukasi Literasi Keuangan:
Keuangan 1. Bank Ganesha mengadakan kegiatan ‘Bank Goes To School’ di Sekolah Pelita Anugerah, Jakarta
Barat pada 2 Juni 2025; dan
2. Bank Ganesha mengadakan kegiatan ‘Bank Goes To School’ di Sekolah Santo Yakobus, Jakarta
Utara pada 3 Juni 2025.
Inklusi Keuangan:
1. Kerja sama penyaluran kredit kepada fintech sebagai upaya perluasan akses terhadap lembaga,
produk, dan/atau layanan kepada target konsumen dengan penambahan kerja sama dengan
pihak lain, selama tahun 2025;
2. Kegiatan promo berhadiah dalam rangka ulang tahun Bank Ganesha yang diselenggarakan
sepanjang bulan April 2025; dan
3. Partisipasi dalam program Bulan Inklusi Keuangan selama Oktober 2025.
Implementation of Financial Literacy and Education Financial Literacy:
Activities: 1. Bank Ganesha held ‘Bank Goes to School’ event at Pelita Anugerah School, West Jakarta, on
June 2, 2025; and
2. Bank Ganesha held a ‘Bank Goes to School’ event at Santo Yakobus School, North Jakarta, on
June 3, 2025.
Financial Inclusion:
1. Cooperation in lending to fintech as an effort to expand access to institutions, products, and/or
services for target consumers, by adding cooperation with other parties, throughout 2025;
2. Promotional activities with prizes to commemorate Bank Ganesha’s anniversary, held throughout
April 2025; and
3. Participation in Financial Inclusion Month program during October 2025.
Lain-lain 1. Pelaksanaan Raker di Mason Pine – Bandung, 15-16 Februari 2025;
2. Acara Ulang Tahun Ganesha ke-33, 30 April 2025;
3. Acara Hari Kemerdekaan Republik Indonesia ke-80, 19 Agustus 2025;
4. Rapat Koordinasi 19 Agustus 2025;
5. Hari Pelanggan Nasional, 4 September 2025;
6. Kegiatan Donor Darah, 17 September 2025; dan
7. Pembukaan Kantor Cabang Denpasar, 1 Desember 2025.
Other 1. Implementation of Work Meeting at Mason Pine – Bandung, February 15-16, 2025;
2. Ganesha’s 33rd Anniversary Event, April 30, 2025;
3. The 80th Anniversary of the Republic of Indonesia’s Independence Day, August 19, 2025;
4. Coordination Meeting, August 19, 2025;
5. National Customer Day, September 4, 2025;
6. Blood Donation Activity, September 17, 2025; and
7. Opening of Denpasar Branch Office, December 1, 2025.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 243
Page 246
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Jenis Kegiatan dan Rincian Pelaksanaan Tahun 2025
Type of Activities and Details Implementation in 2025
Penghargaan Penghargaan yang telah diterima di tahun 2025:
1. The Best Indonesia Enterprises Risk Management Award – VII – 2025 dari Economic Review,
16 Januari 2025;
2. The Best Indonesia GCG Award 2025 dari Economic Review, 14 Februari 2025;
3. The Best Indonesia Finance Award 2025 dari Economic Review, 28 Mei 2025;
4. The Most Innovative Future Finance Award 2025 dari Plus Idea Komunika, 19 Juni 2025;
5. Indonesia Best Bank 2025 dari Warta Ekonomi, 25 Juni 2025;
6. Investortrust Best Bank 2025 dari Investor Trust, 25 Juni 2025;
7. Infobank Award 2025: The Excellent Performance Bank dari Infobank, 29 Agustus 2025;
8. Top 20 Financial Institution Award 2025: The Most Promising Bank 2025 based on Financial
Performance 2023-2025 dari The Finance, 28 Oktober 2025; dan
9. Bank Ganesha berhasil mempertahankan Sertifikasi Sistem Manajemen Mutu ISO 9001:2015
setelah melalui pelaksanaan audit surveillance Sistem Manajemen Mutu pada bulan Juli 2025.
Awards Awards Received in 2025:
1. The Best Indonesia Enterprises Risk Management Award – VII – 2025 from Economic Review,
January 16, 2025;
2. The Best Indonesia GCG Award 2025 from Economic Review, February 14, 2025;
3. The Best Indonesia Finance Award 2025 from Economic Review, May 28, 2025;
4. The Most Innovative Future Finance Award 2025 from Plus Idea Komunika, June 19, 2025;
5. Indonesia Best Bank 2025 from Warta Ekonomi, June 25, 2025;
6. Investortrust Best Bank 2025 from Investor Trust, June 25, 2025;
7. Infobank Award 2025: The Excellent Performance Bank from Infobank, August 29, 2025;
8. Top 20 Financial Institution Award 2025: The Most Promising Bank 2025 based on Financial
Performance 2023-2025 from The Finance, October 28, 2025; and
9. Bank Ganesha managed to maintain its ISO 9001:2015 Quality Management System Certification
after undergoing a Quality Management System surveillance audit in July 2025.
Pengembangan Kompetensi Sekretaris Competency Development of the Corporate
Perusahaan Secretary
Perseroan secara proaktif memfasilitasi Sekretaris Perusahaan The Company proactively facilitates the Corporate
untuk mengikuti berbagai program pengembangan Secretary to attend various competency development
kompetensi yang dirancang guna memperkuat kemampuan programs designed to strengthen professional abilities and
profesional serta meningkatkan kualitas pelaksanaan tugas improve the quality of duties and responsibilities. Through
dan tanggung jawabnya. Melalui pengembangan tersebut, such development, the Corporate Secretary is expected to
Sekretaris Perusahaan diharapkan mampu memberikan make an optimal contribution to the Company’s long-term
kontribusi yang optimal terhadap keberlanjutan jangka sustainability. Information on the competency development
panjang Perseroan. Informasi terkait program pengembangan program attended by the Corporate Secretary throughout
kompetensi yang diikuti Sekretaris Perusahaan sepanjang 2025 was disclosed as follows:
tahun 2025 diungkapkan sebagai berikut:
Materi Pengembangan Kompetensi Tempat dan Waktu Pelaksanaan Penyelenggara
Competency Development Material Place and Time of Implementation Organizer
Workshop Indonesia Risk Management 2025 Jakarta, 16 Januari 2025 Economic Review
Jakarta, January 16, 2025
Webinar “Penyegaran bagi Emiten Perusahaan Publik” Jakarta, 23 Januari 2025 Otoritas Jasa Keuangan dan
Asosiasi Emiten Indonesia
Webinar “Refresher for Public Company Issuers” Jakarta, January 23, 2025 Financial Services Authority
and Indonesian Public Listed
Companies Association
Sosialisasi Penyusunan Record of Processing Activities/Data Protection Jakarta, 16 April 2025 Hope Training & Consulting
Impact Assessment (ROPA/DPIA) dalam Rangka Implementasi
Undang-Undang Pelindungan Data Pribadi
Dissemination of Preparation for the Record of Processing Jakarta, April 16, 2025
Activities/Data Protection Impact Assessment (ROPA/DPIA) in
the Implementation of Personal Data Protection Law
Indonesia Finance Conference Jakarta, 28 Mei 2025 Economic Review
Jakarta, May 28, 2025
PT Bank Ganesha Tbk
244 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 247
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Materi Pengembangan Kompetensi Tempat dan Waktu Pelaksanaan Penyelenggara
Competency Development Material Place and Time of Implementation Organizer
Refreshment Sertifikasi Manajemen Risiko - Jenjang 5 Jakarta, 3 Juni 2025 Ikatan Bankir Indonesia -
Banking Competency Center
Refreshment of Risk Management Certification - Level 5 Jakarta, June 3, 2025 Indonesian Bankers Association -
Banking Competency Center
Training Pengenalan Pengguna Jasa dan Identifikasi Tipologi Jakarta, 14 Juni 2025 Andara Sarana
Terkini Anti-Pencucian Uang - Pencegahan Pendanaan Terorisme
dan Pencegahan Pendanaan Proliferasi Senjata Pemusnah Massal
(APU-PPT & PPPSPM)
Training on Introduction to Service Users and Identification of Jakarta, June 14, 2025
the Latest Typologies for Anti-Money Laundering, Counter-Terrorist
Financing, and Counter-Proliferation Financing of Weapons of Mass
Destruction (AML-CFT & CPF)
Training Awareness Undang-Undang Pelindungan Data Pribadi Jakarta, 12 Juli 2025 Hope Training & Consulting
Training Awareness on Personal Data Protection Law Jakarta, July 12, 2025
Workshop “Asset-Backed Securities in Focus: Opportunities and Jakarta, 27 Agustus 2025 Bursa Efek Indonesia
Challenges in Indonesia Market” Jakarta, August 27, 2025 Indonesia Stock Exchange
Webinar Eksplorasi E-RUPS Jakarta, 18 September 2025 Asosiasi Emiten Indonesia
Webinar on Exploring E-RUPS Jakarta, September 18, 2025 Indonesian Public Listed
Companies Association
Training Communication & Collaboration 2025 - Batch 1 Lampung, 14-16 September 2025 Bank Ganesha
Lampung, September 14-16, 2025
Satuan Kerja Audit Intern Internal Audit Division
Satuan Kerja Audit Intern berperan sebagai third line of Internal Audit Division serves as the third line of defense
defense untuk memastikan efektivitas sistem pengendalian to ensure internal control system effectiveness through
internal melalui audit menyeluruh atas seluruh aspek comprehensive audit of all financial and operational
keuangan dan operasional Bank. Selain menilai efektivitas aspects of the Bank. In addition to assessing internal control
pengendalian internal dan kepatuhan terhadap kebijakan effectiveness and compliance with policies and regulations,
serta peraturan, Satuan Kerja Audit Intern juga memberikan the Internal Audit Division also provides strategic
rekomendasi strategis untuk mendukung pengambilan recommendations to support sound decision-making,
keputusan yang tepat, sehingga membantu Bank mencapai thereby helping the Bank achieve its business objectives
tujuan bisnis secara berkelanjutan. sustainably.
Piagam Audit Intern Internal Audit Charter
Satuan Kerja Audit Intern memiliki Piagam Audit Intern Internal Audit Division has an Internal Audit Charter
yang telah disahkan oleh Direksi dan disetujui oleh ratified by the Board of Directors and approved by
Dewan Komisaris atas rekomendasi Komite Audit. the Board of Commissioners upon the recommendation of
Piagam tersebut selalu diperbarui untuk memastikan the Audit Committee. The charter is regularly updated to
kesesuaian dengan perkembangan regulasi dan praktik ensure compliance with current regulatory developments
tata kelola terkini. Penyusunan Piagam Audit Intern and governance practices. The Internal Audit Charter is
mengacu pada Peraturan Otoritas Jasa Keuangan prepared in accordance with Financial Services Authority
No. 1/POJK.03/2019 tentang Penerapan Fungsi Audit Intern Regulation No. 1/POJK.03/2019 on Implementation of
pada Bank Umum serta Peraturan Otoritas Jasa Keuangan Internal Audit Function in Commercial Banks and Financial
No. 56/POJK.04/2015 tanggal 23 Desember 2015 tentang Services Authority Regulation No. 56/POJK.04/2015 dated
Pembentukan dan Pedoman Penyusunan Piagam Unit December 23, 2015, on Establishment and Preparation
Audit Intern. Guidelines of Internal Audit Unit Charter.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 245
Page 248
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Visi dan Misi Satuan Kerja Audit Intern
Vision and Mission of the Internal Audit Division
Visi
Vision
Menjadi mitra strategis yang profesional bagi manajemen dalam To become a strategic professional partner for management in
rangka penerapan pengendalian intern, prinsip-prinsip corporate implementing internal control, corporate governance principles,
governance, dan manajemen risiko untuk mendukung visi Bank. and risk management to support the Bank’s vision.
Misi
Mission
1. Memberikan kontribusi positif yang independen dan objektif 1. Provide positive, independent, and objective contributions to
untuk mendorong pencapaian visi dan misi Bank dalam rangka drive the achievement of the Bank’s vision and mission for the
pengembangan produk dan layanan perbankan digital; purpose of developing digital banking products and services;
2. Terwujudnya kondisi Bank yang sehat dan mampu berkembang 2. The realization of a sound Bank and capable of developing fairly
secara wajar dan baik; and properly;
3. Meyakinkan terciptanya sistem informasi yang handal bagi Bank; 3. Ensuring the creation of a reliable information system for the
dan Bank; and
4. Membantu semua tingkatan manajemen dalam mengamankan 4. Assist all management levels in safeguarding the Bank’s
kegiatan operasional Bank dengan cara pendekatan sistematis operational activities by way of a systematic approach and
serta rekomendasi pada area yang dikaji. recommendations on areas being studied.
Kriteria Satuan Kerja Audit Intern Internal Audit Division Criteria
Setiap anggota Satuan Kerja Audit Intern Bank diharuskan Each member of the Bank’s Internal Audit Division is required
memenuhi kualifikasi dan persyaratan sebagai berikut: to meet the following qualifications and requirements:
1. Memiliki integritas dan perilaku yang independen, 1. Have integrity and independent, objective behavior, and
objektif, serta memiliki kompetensi dan profesionalisme have competence and professionalism in carrying out
di dalam pelaksanaan tugasnya; their duties;
2. Memiliki pengetahuan dan pengalaman mengenai 2. Have knowledge and experience regarding technical
teknis audit dan disiplin ilmu lain yang relevan dengan audit and other disciplines relevant to the field of work;
bidang tugasnya;
3. Memiliki pengetahuan tentang peraturan perundang- 3. Have knowledge of the laws and regulations in the capital
undangan di bidang pasar modal dan peraturan market and other related laws and regulations;
perundang-undangan terkait lainnya;
4. Memiliki kecakapan untuk berinteraksi dan 4. Have the ability to interact and communicate, both
berkomunikasi, baik lisan maupun tertulis, secara efektif; verbally and in writing, effectively;
5. Mematuhi standar profesi yang dikeluarkan oleh 5. Comply with professional standards issued by
asosiasi Satuan Kerja Audit Intern; the Internal Audit association;
6. Mematuhi kode etik Audit Intern; 6. Comply with the Internal Audit Division’s code of conducts;
7. Menjaga kerahasiaan informasi dan/atau data 7. Maintain the confidentiality of company information
perusahaan terkait dengan pelaksanaan tugas dan and/or data related to the implementation of Internal
tanggung jawab Satuan Kerja Audit Intern, kecuali Audit’ duties and responsibilities, unless required to
diwajibkan berdasarkan peraturan perundang- comply with laws and regulations or court rulings or
undangan atau penetapan atau putusan pengadilan; decisions;
8. Memahami prinsip GCG yang baik dan manajemen 8. Understand the GCG principles and risk management;
risiko; dan and
9. Bersedia meningkatkan pengetahuan, keahlian, dan 9. Willing to continuously increase professional knowledge,
kemampuan profesionalismenya secara terus menerus. skill, and capacity.
Kedudukan dan Struktur Organisasi Satuan Kerja Position and Organizational Structure of
Audit Intern the Internal Audit Division
Kedudukan Satuan Kerja Audit Intern berada langsung di The Internal Audit Division is a direct subordinate to and
bawah dan bertanggung jawab kepada Presiden Direktur. responsible to the President Director. Furthermore, Internal
Selain itu, Satuan Kerja Audit Intern memiliki akses Audit Division has direct communication access with
komunikasi langsung dengan Dewan Komisaris, baik the Board of Commissioners, either directly or through
secara langsung maupun melalui Komite Audit, untuk Audit Committee, to convey information related to audit
PT Bank Ganesha Tbk
246 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 249
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
menyampaikan informasi terkait pelaksanaan audit. Hal implementation. This is in accordance with Financial
tersebut sesuai dengan Peraturan Otoritas Jasa Keuangan Services Authority Regulation No. 1/POJK.03/2019 on
No. 1/POJK.03/2019 tentang Penerapan Fungsi Audit Implementation of Internal Audit Function in Commercial
Internal pada Bank Umum. Banks.
Informasi terkait struktur organisasi Satuan Kerja Audit Information related to the organizational structure of Internal
Intern sebagaimana diatur dalam Surat Keputusan Direksi Audit Division, as stipulated in the Board of Directors’ Decision
No. 035/SKDIR/VIII/2025 tentang Struktur Organisasi PT Letter No. 035/SKDIR/VIII/2025 on the Organizational Structure
Bank Ganesha Tbk, sebagai berikut: of PT Bank Ganesha Tbk, is as follows:
Dewan Komisaris Komite Audit
Board of Commissioners Audit Committee
Presiden Direktur
President Director
Satuan Kerja Audit Intern
Internal Audit Division
Bagian Audit Kredit, Bagian Audit Teknologi Bagian Audit Cabang
Operasional, dan Kantor Pusat Informasi Branch Audit Department
Credit, Operations, and Head Office Information Technology Audit
Audit Department Department
Keterangan / Remarks :
Melapor/Tanggung Jawab Langsung / Direct Report/Responsibility
Koordinasi/Komunikasi Tidak langsung / Coordination/Indirect Communication
Pihak yang Mengangkat dan Memberhentikan Party Appointing and Dismissing the Head of
Kepala Satuan Kerja Audit Intern Internal Audit Division
Satuan Kerja Audit Intern dipimpin oleh Kepala Satuan The Internal Audit Division is chaired by the Head of
Kerja Audit Intern, yang pengangkatannya dilakukan Internal Audit Division, whose appointment is made by
oleh Presiden Direktur setelah memperoleh persetujuan the President Director after obtaining approval from
Dewan Komisaris berdasarkan rekomendasi Komite Audit, the Board of Commissioners based on the Audit Committee’s
serta pelaksanaannya dilaporkan kepada Otoritas Jasa recommendation, and its implementation is reported to
Keuangan. the Financial Services Authority.
Profil Kepala Satuan Kerja Audit Intern Profile of the Head of Internal Audit Division
Pada tahun 2025, terjadi perubahan Kepala Satuan Kerja In 2025, there were changes to the Head of Internal Audit
Audit Intern, yang dijabat oleh Thomas Alfa Edison, efektif Division, held by Thomas Alfa Edison, effective as of
3 November 2025 berdasarkan Surat Keputusan Direksi November 3, 2025, based on the Board of Directors’ Decision
No. 086/SKDIR/XI/2025 tanggal 3 November 2025. Profil Letter No. 086/SKDIR/XI/2025 dated November 3, 2025.
lengkap Kepala Satuan Kerja Audit Intern diuraikan sebagai The complete profile of the Head of Internal Audit Division is
berikut: described as follows:
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 247
Page 250
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Thomas Alfa Edison
Kepala Satuan Kerja Audit Intern
Head of Internal Audit Division
Warga Negara Indonesia, lahir pada tahun 1982, berdomisili Indonesian citizen, born in 1982, domiciled in Jakarta.
di Jakarta. Diangkat sebagai Kepala Satuan Kerja Audit Appointed as the Head of Internal Audit Division of Bank
Intern Bank Ganesha berdasarkan Surat Keputusan Direksi Ganesha based on Board of Directors’ Decision Letter
No. 086/SKDIR/XI/2025 tanggal 3 November 2025 dengan No. 086/SKDIR/XI/2025 dated November 3, 2025, with
masa jabatan untuk periode November 2025-sekarang. Beliau the term of office for the period of November 2025-present.
tidak memiliki hubungan keuangan, kepengurusan, dan He has no financial, management, and family relationship
kekeluargaan dengan anggota Dewan Komisaris, anggota with members of Board of Commissioners, members of
Direksi, serta Pemegang Saham Utama dan Pengendali. Board of Directors, and Major and Controlling Shareholders.
Memperoleh gelar Sarjana Ekonomi dari Sekolah Tinggi Ilmu Obtained Bachelor of Economics from Sekolah Tinggi
Ekonomi Yayasan Administrasi Indonesia (2015). Sebelum Ilmu Ekonomi Yayasan Administrasi Indonesia (2015).
bergabung di PT Bank Ganesha Tbk, beliau pernah berkarier Prior to joining PT Bank Ganesha Tbk, he held various
sebagai Kepala Satuan Kerja Audit Intern di PT Bank MNC Tbk positions as Head of Internal Audit Unit at PT Bank MNC Tbk
(2020-2023) dan Kepala Satuan Kerja Audit Intern Bank di (2020-2023) and Head of Bank Internal Audit Unit at PT Bank
PT Bank Ina Perdana Tbk (2024-2025). Ina Perdana Tbk (2024-2025).
Jumlah Personel dan Sertifikasi Pegawai Satuan Number of Personnel and Employee Certification
Kerja Audit Intern of the Internal Audit Division
Satuan Kerja Audit Intern Bank Ganesha didukung The Internal Audit Division of Bank Ganesha is
oleh tenaga audit profesional yang telah bersertifikasi assisted by certified professional audit staff to
untuk mendukung pelaksanaan tugas audit intern. support the implementation of internal audit duties.
Berikut informasi terkait jumlah personel dan sertifikasi The following information relates to the number of
yang dimiliki oleh Satuan Kerja Audit Intern Bank per personnel and certifications held by the Bank’s Internal
31 Desember 2025: Audit Division as of December 31, 2025:
Jumlah Personel
Jabatan Sertifikasi Penyelenggara
Number of Personnel
Position Certification Organizer
(%)
Sertifikasi Manajemen Risiko Lembaga Sertifikasi Profesi Perbankan
Risk Management Certification Banking Professional Certification Institute
Kepala Satuan Kerja Audit Intern 1 orang (11,11%) CQI and IRCA Certified ISO/IEC
BSI Training Academy
Head of Internal Audit Division 1 employee (11.11%) 27001:2022 Lead Auditor
Sertifikasi Kompetensi Auditor Lembaga Sertifikasi Profesi Perbankan
Auditor Competency Certification Banking Professional Certification Institute
PT Bank Ganesha Tbk
248 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 251
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Jumlah Personel
Jabatan Sertifikasi Penyelenggara
Number of Personnel
Position Certification Organizer
(%)
Bagian Audit Kredit dan Sertifikasi Kompetensi Auditor Lembaga Sertifikasi Profesi Perbankan
Operasional 6 orang (66,67%) Auditor Competency Certification Banking Professional Certification Institute
Credit and Operational Audit 6 employee (66.67%) Sertifikasi Manajemen Risiko Lembaga Sertifikasi Profesi Perbankan
Department Risk Management Certification Banking Professional Certification Institute
Sertifikasi Kompetensi Auditor Lembaga Sertifikasi Profesi Perbankan
Bagian Audit Teknologi Informasi
2 orang (22,22%) Auditor Competency Certification Banking Professional Certification Institute
Information Technology Audit 2 employee (22.22%) Sertifikasi Manajemen Risiko Lembaga Sertifikasi Profesi Perbankan
Department
Risk Management Certification Banking Professional Certification Institute
Tugas dan Tanggung Jawab Satuan Kerja Audit Duties and Responsibilities of the Internal Audit
Intern Division
Sebagaimana tercantum dalam Piagam Audit Intern, Satuan As stated in the Internal Audit Division Charter, the Internal
Kerja Audit Intern memiliki tugas dan tanggung jawab Audit Division has the following duties and responsibilities:
sebagai berikut:
1. Menyusun dan melaksanakan rencana Satuan Kerja 1. Preparing and implementing the annual Internal Audit
Audit Intern tahunan yang harus disetujui oleh Division plan, which must be approved by the President
Presiden Direktur dan Dewan Komisaris dengan Director and Board of Commissioners, by considering
mempertimbangkan rekomendasi Komite Audit; the Audit Committee’ recommendations;
2. Menguji dan mengevaluasi pelaksanaan pengendalian 2. Testing and evaluating the implementation of internal
internal dan sistem manajemen risiko sesuai dengan control and risk management systems in accordance
kebijakan Bank; with the Bank’s policies;
3. Melakukan pemeriksaan dan penilaian atas efisiensi dan 3. Examining and evaluating efficiency and effectiveness
efektivitas di bidang keuangan, akuntansi, operasional, in finance, accounting, operations, human resources,
sumber daya manusia, pemasaran, teknologi informasi, marketing, information technology, and other activities;
dan kegiatan lainnya;
4. Memberikan saran perbaikan dan informasi yang 4. Providing suggestions for improvement and objective
objektif tentang kegiatan yang diperiksa pada semua information about the activities examined at all levels of
tingkat manajemen; management;
5. Membuat laporan hasil audit dan menyampaikan 5. Preparing audit reports and submitting the reports to
laporan tersebut kepada Presiden Direktur, Dewan the President Director, Board of Commissioners with
Komisaris dengan tembusan kepada Komite Audit dan a copy to the Audit Committee and Director in charge of
Direktur yang membawahi Fungsi Kepatuhan; Compliance Function;
6. Berkoordinasi dengan Komite Audit di dalam kegiatan 6. Coordinating with the Audit Committee in internal audit
audit intern; activities;
7. Menyusun program untuk mengevaluasi mutu kegiatan 7. Developing a program to evaluate the quality of
audit intern yang dilakukan; the internal audit activities carried out;
8. Melakukan pemeriksaan khusus apabila diperlukan: 8. Conducting special audit when required:
a. Terhadap kasus atau masalah pada setiap aspek a. On cases or problems in every aspect and element of
dan unsur kegiatan yang terindikasi fraud dan activity indicating fraud and violations of the code of
pelanggaran code of conduct; conduct;
b. Bertujuan untuk mengungkap modus operandi, b. Aiming to reveal the modus operandi, causes,
penyebab, potensi kerugian, pelaku, dan potential losses, perpetrators, and involvement of
keterlibatan pihak lain; other parties;
c. Melaporkan hasil pemeriksaan khusus kepada c. Reporting the special audit results to the President
Presiden Direktur, Dewan Komisaris dengan Director, Board of Commissioners with a copy to
tembusan kepada Komite Audit dan Direktur yang the Audit Committee and Director in charge of
membawahi fungsi kepatuhan; compliance function;
9. Memantau, menganalisis, dan melaporkan pelaksanaan 9. Monitoring, analyzing, and reporting on the implementation
tindak lanjut perbaikan yang telah disarankan; of follow-up improvements that have been suggested;
10. Menyiapkan laporan pelaksanaan dan pokok-pokok hasil 10. Preparing an implementation report and main audit
audit yang ditandatangani oleh Presiden Direktur dan results signed by the President Director and Independent
Komisaris Independen yang menjadi Ketua Komite Audit Commissioner who is the Head of the Audit Committee
untuk disampaikan kepada Otoritas Jasa Keuangan; to be submitted to the Financial Services Authority;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 249
Page 252
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
11. Menyiapkan laporan penerapan anti fraud setiap semester 11. Preparing reports on the implementation of anti-fraud
untuk disampaikan kepada Otoritas Jasa Keuangan every semester to be submitted to the Financial Services
dan laporan transfer dana terkait dengan fraud setiap Authority and monthly reports of fund transfers related
bulannya untuk disampaikan kepada Bank Indonesia; to fraud to be submitted to Bank Indonesia;
12. Menguji terhadap penyelenggaraan teknologi informasi, 12. Testing the implementation of information technology,
guna meningkatkan efisiensi serta memastikan sistem in order to increase efficiency and ensure that
yang dibangun mematuhi pada rencana, kebijakan, the system built complies with plans, policies,
prosedur, Undang-undang dan regulasi; procedures, laws, and regulations;
13. Memelihara profesionalisme Satuan Kerja Audit Intern 13. Maintaining Internal Audit Division’s professionalism
dengan menambah pengetahuan dan keterampilan by increasing knowledge and skills through continuous
melalui pendidikan yang berkesinambungan; education;
14. Mengalokasikan semua sumber daya, menyusun jadwal 14. Allocating all resources, arranging audit schedules,
audit, memilih objek yang akan diaudit, menetapkan selecting objects to be audited, determining the range
rentang atau ruang lingkup pekerjaan audit, serta or scope of audit work, and applying all techniques
mengaplikasikan semua teknik yang dibutuhkan untuk required to meet audit objectives; and
memenuhi tujuan audit; dan
15. Melakukan koordinasi dengan unit kerja yang melakukan 15. Coordinating with divisions that perform other control
fungsi pengendalian lain. functions.
Fungsi Audit Internal Internal Audit Function
Bank menerapkan fungsi audit internal sebagai bagian The Bank implements internal audit function as part of
dari sistem pengendalian internal yang bertujuan internal control system aiming at providing an independent
untuk memberikan penilaian independen dan objektif and objective assessment of the adequacy and effectiveness
atas kecukupan dan efektivitas pengendalian internal, of internal control, risk management, and governance of
manajemen risiko, dan tata kelola Bank. Fungsi audit internal the Bank. Internal audit function is carried out by the Internal
dilaksanakan oleh Satuan Kerja Audit Intern yang independen Audit Division, which is independent from operational
dari kegiatan operasional serta memiliki wewenang dan activities and has adequate authority and access to carry
akses yang memadai dalam menjalankan tugasnya. out its duties.
Pelaksanaan fungsi audit internal dilakukan sesuai dengan The internal audit function is implemented in accordance
rencana audit tahunan yang berbasis risiko dan mengacu with risk-based annual audit plan by referring to
pada ketentuan Otoritas Jasa Keuangan mengenai the Financial Services Authority regulations on internal
penerapan fungsi audit internal pada bank umum. Bank audit function implementation in commercial banks.
juga menjalin komunikasi secara berkala dengan Otoritas The Bank also maintains regular communication with
Jasa Keuangan guna meningkatkan efektivitas pelaksanaan Financial Services Authority to improve the effectiveness of
fungsi audit internal serta memastikan tindak lanjut yang internal audit function and ensure adequate follow-up on
memadai atas temuan dan rekomendasi yang disampaikan. submitted findings and recommendations.
Selain itu, dalam menerapkan fungsi audit internal Dewan Furthermore, in implementing internal audit function,
Komisaris bertanggung jawab untuk: the Board of Commissioners is responsible for:
1. Memastikan Direksi menyusun dan memelihara sistem 1. Ensuring that the Board of Directors prepares and
pengendalian internal yang memadai, efektif, dan efisien; maintains an adequate, effective, and efficient internal
control system;
2. Mengkaji efektivitas dan efisiensi sistem pengendalian 2. Reviewing the effectiveness and efficiency of internal
internal berdasarkan laporan dan informasi dari oleh Satuan control system based on reports and information from
Kerja Audit Intern paling sedikit 1 kali dalam 1 tahun; dan Internal Audit Division at least once a year; and
3. Menunjuk pengendali mutu independen dari pihak 3. Appointing an independent external quality control
eksternal untuk melakukan kaji ulang atas kinerja oleh officer to review the Internal Audit Division performance,
Satuan Kerja Audit Intern dengan mempertimbangkan by considering the recommendations of Audit Committee.
rekomendasi Komite Audit.
Adapun tanggung jawab Direksi dalam penerapan fungsi The Board of Directors’ responsibilities in implementing
audit internal sebagai berikut: internal audit function are as follows:
1. Mengembangkan dan memelihara kerangka pengendalian 1. Developing and maintaining an adequate internal
internal yang memadai guna mengidentifikasi, mengukur, control framework to identify, measure, monitor, and
memantau, dan mengendalikan seluruh risiko Bank; control all Bank risks;
PT Bank Ganesha Tbk
250 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 253
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
2. Memastikan oleh Satuan Kerja Audit Intern memperoleh 2. Ensuring the Internal Audit Division obtains relevant
informasi yang relevan terkait perkembangan kegiatan information on developments in business activities,
usaha, inisiatif strategis, proyek, produk, perubahan strategic initiatives, projects, products, operational
operasional, serta risiko yang diidentifikasi; changes, and risks identified;
3. Memastikan tindak lanjut yang optimal atas seluruh temuan 3. Ensuring optimal follow-up on all findings and
dan rekomendasi oleh Satuan Kerja Audit Intern; dan recommendations by the Internal Audit Division; and
4. Menyediakan sumber daya dan anggaran yang memadai 4. Providing adequate resources and budget for the Head
bagi Kepala oleh Satuan Kerja Audit Intern untuk of Internal Audit Division to support the implementation
mendukung pelaksanaan rencana audit tahunan. of annual audit plan.
Ruang Lingkup Satuan Kerja Audit Intern Scope of Work of the Internal Audit Division
Ruang lingkup Satuan Kerja Audit Intern mencakup seluruh The scope of work of the Internal Audit Division covers all
aspek operasional Bank yang secara langsung maupun tidak operational aspects of the Bank which directly or indirectly
langsung memengaruhi pencapaian tujuan Bank dan untuk influence the Bank objectives’ achievement and to safeguard
menjaga segenap pemangku kepentingan, yang meliputi: all stakeholders, which includes:
1. Menilai kepatuhan terhadap regulator dan efektivitas 1. Assessing compliance with regulators and the effectiveness
penerapan sistem pengendalian Intern; of implementing the internal control system;
2. Menerapkan prinsip GCG dan pengelolaan risiko 2. Applying GCG principles and risk management in
pada bidang operasional, perkreditan serta teknologi the operational, credit, and information technology
informasi di kantor pusat, kantor cabang, kantor cabang fields at the head office, branch offices, sub-branch
pembantu, dan kantor kas dalam rangka membantu offices, and cash offices in order to help the Company
perusahaan mencapai tujuannya; achieve its goals;
3. Memberikan assurance kepada para pemangku 3. Providing assurance to stakeholders and regulators;
kepentingan maupun regulator;
4. Melakukan perluasan terhadap objek audit lainnya maupun 4. Expanding other audit objects and fraud cases that
kasus-kasus fraud yang mungkin terjadi ataupun melakukan may occur or providing assistance to the fraud case
pendampingan terhadap proses investigasi kasus fraud; investigation process;
5. Melakukan on-site audit dan off-site audit dengan 5. Conducting on-site and off-site audits by increasing
meningkatkan pemanfaatan teknologi informasi yang the utilization of information technology, the results of
hasilnya akan dilaporkan kepada Presiden Direktur dengan which will be reported to the President Director with
tembusan kepada Dewan Komisaris, Komite Audit, dan a copy to the Board of Commissioners, Audit Committee,
Direktur yang membawahkan Fungsi Kepatuhan; dan and Director in charge of Compliance Function; and
6. Melaporkan pencapaian rencana kerja tahunan kepada 6. Reporting the achievement of annual work plan to
Presiden Direktur dengan tembusan kepada Dewan the President Director with a copy to the Board of
Komisaris. Commissioners.
Rapat Satuan Kerja Audit Intern Internal Audit Division’s Meeting
Satuan Kerja Audit Intern memiliki kewenangan untuk Internal Audit Division has the authority to hold regular
menyelenggarakan rapat secara berkala sebagai bagian meetings as part of its oversight and evaluation function
dari pelaksanaan fungsi pengawasan dan evaluasi kinerja for the Company’s internal control performance.
pengendalian internal Perseroan. Rapat tersebut dilaksanakan These meetings are held at least 4 times a year, involving
paling sedikit 4 kali dalam 1 tahun dengan melibatkan Dewan the Board of Commissioners, Board of Directors, Audit
Komisaris, Direksi, Komite Audit, serta kantor akuntan publik. Committee, and public accounting firm. Throughout 2025,
Sepanjang tahun 2025, Satuan Kerja Audit Intern telah the Internal Audit Division held meetings with the following
menyelenggarakan rapat dengan rincian sebagai berikut: details:
Jumlah Rapat Jumlah Kehadiran
Uraian (%) Description
Total Meeting Total Attendance
Pembahasan dengan Dewan Komisaris 4 4 100,00 Discussion with Board of Commissioners
Pembahasan dengan Direksi 4 4 100,00 Discussion with Board of Directors
Pembahasan dengan Komite Audit 4 4 100,00 Discussion with Audit Committee
Pembahasan dengan Kantor Akuntan Publik 1 1 100,00 Discussion with Public Accounting Firm
Pembahasan dengan Otoritas Jasa Keuangan 1 1 100,00 Discussion with Financial Services Authority
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 251
Page 254
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Rencana dan Realisasi Pelaksanaan Kerja Satuan Plans and Realization of Work Implementation of
Kerja Audit Intern the Internal Audit Division
Satuan Kerja Audit Intern menyusun rencana kerja The Internal Audit Division prepares an annual work plan
tahunan sebagai pedoman dalam melaksanakan as a guideline for conducting audit activities in a focused,
kegiatan pemeriksaan secara terarah, efisien, dan efektif. efficient, and effective manner. This work plan serves
Rencana kerja tersebut menjadi dasar pelaksanaan audit as the basis for audit implementation throughout
sepanjang tahun dan digunakan untuk memantau realisasi the year and is used to monitor the implementation of audit.
pemeriksaan yang telah dilakukan. Adapun jumlah rencana The number of planned and realized audits conducted
serta realisasi pemeriksaan yang dilaksanakan sepanjang throughout 2025 was outlined below:
tahun 2025 diuraikan sebagai berikut:
Pencapaian
Rencana Audit Realisasi Audit
Program Kerja Achievement Work Program
Audit Plan Audit Realization
(%)
Audit Regulator 4 4 100,00 Regulatory Audit
Audit Teknologi Informasi 6 6 100,00 Information Technology Audit
Audit Kantor Cabang 9 9 100,00 Branch Office Audit
Audit Kantor Pusat 5 5 100,00 Head Office Audit
Aktivitas Perkreditan 1 1 100,00 Credit Activities
Review dan Konsultatif/Penugasan Review and Consultation/Special
7 7 100,00
Khusus Assignments
Selain itu, dalam rangka memenuhi ketentuan Peraturan Furthermore, in order to comply with Financial Services
Otoritas Jasa Keuangan No. 1/POJK.03/2019 tentang Authority Regulation No. 1/POJK.03/2019 on Implementation
Penerapan Fungsi Audit Internal pada Bank Umum, Bank of Internal Audit Function in Commercial Banks, the Bank
secara rutin melaksanakan kaji ulang atas pelaksanaan regularly reviews the implementation of Internal Audit
Fungsi Audit Intern guna memastikan bahwa seluruh aktivitas Function to ensure that all audit activities are in accordance
audit telah sesuai dan patuh terhadap Standar Pelaksanaan with and comply with the Bank Internal Audit Function
Fungsi Audit Intern Bank. Kaji ulang tersebut dilaksanakan Implementation Standards. These reviews are conducted
oleh pihak eksternal secara berkala setiap 3 tahun. by an external party periodically every 3 years.
Penilaian kinerja Satuan Kerja Audit Intern untuk periode The performance assessment of Internal Audit Division for
1 Juli 2020 hingga 30 Juni 2023 telah dilakukan oleh the period of July 1, 2020, to June 30, 2023, was carried out
pengendali mutu independen dari pihak eksternal, yaitu by an independent quality controller from external party,
Kantor Akuntan Publik Kanaka Puradiredja, Suhartono namely Kanaka Puradiredja, Suhartono Public Accounting
dengan laporan No. RO-031/BGTG-KPS/HS01/VIII/2023 Firm, with report No. RO-031/BGTG-KPS/HS01/VIII/2023
tanggal 8 Agustus 2023. Hasil evaluasi menunjukkan dated August 8, 2023. The evaluation results showed that
bahwa pelaksanaan fungsi Satuan Kerja Audit Intern Bank the implementation of the Bank’s Internal Audit Division
secara umum telah memenuhi Standar Profesional Audit function generally met the Professional Standards for
Intern dan Standar Pelaksanaan Fungsi Audit Intern Bank. Internal Audit and the Implementation Standards for
Laporan tersebut juga telah dilaporkan kepada Otoritas the Bank’s Internal Audit Function. Such report was also
Jasa Keuangan. reported to the Financial Services Authority.
Selanjutnya, penilaian kinerja Satuan Kerja Audit Intern Furthermore, the performance assessment of the Internal
untuk periode 1 Juli 2023 sampai dengan 30 Juni 2026 akan Audit Division for the period of July 1, 2023 to June 30, 2026,
dilaksanakan pada tahun 2026. will be carried out in 2026.
Efektivitas dan Cakupan Audit Internal dalam Effectiveness and Scope of Internal Audit in Assessing
Menilai Seluruh Aspek dan Unsur Kegiatan Bank All Aspects and Elements of the Bank’s Activities
Bank memastikan fungsi audit internal dilaksanakan The Bank ensures that the internal audit function is
secara independen, efektif, dan komprehensif. Cakupan performed independently, effectively, and comprehensively.
penilaian mencakup seluruh aspek dan unsur kegiatan The scope of assessment covers all aspects and elements
Bank, termasuk operasional, keuangan, manajemen risiko, of the Bank’s activities, including operations, finance, risk
PT Bank Ganesha Tbk
252 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 255
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
kepatuhan, teknologi informasi, dan tata kelola, melalui management, compliance, information technology, and
pendekatan berbasis risiko (risk-based audit) yang selaras governance, using a risk-based audit approach aligned with
dengan rencana audit tahunan yang telah disetujui. the approved annual audit plan.
Efektivitas fungsi ini tercermin dari kemampuan SKAI dalam This function’s effectiveness is reflected in the Internal
mengidentifikasi kelemahan pengendalian secara dini, Audit Unit ability to identify control weaknesses early,
memberikan rekomendasi perbaikan yang bernilai tambah, provide value-added recommendations for improvement,
serta memastikan tindak lanjut perbaikan dilakukan secara and ensure timely follow-up. All monitoring results are
tepat waktu. Seluruh hasil pengawasan dilaporkan secara reported periodically to the President Director and Board
berkala kepada Presiden Direktur dan Dewan Komisaris of Commissioners through Audit Committee to ensure
melalui Komite Audit untuk menjamin penguatan sistem the strengthening of internal control system, regulatory
pengendalian internal, kepatuhan terhadap regulasi, serta compliance, and consistent implementation of GCG.
konsistensi penerapan GCG.
Pengembangan Kompetensi Satuan Kerja Audit Competency Development of the Internal Audit
Intern Division
Satuan Kerja Audit Intern secara konsisten berpartisipasi The Internal Audit Division consistently participate in
dalam berbagai program pengembangan kompetensi yang various competency development programs designed
dirancang untuk memperbarui pengetahuan, meningkatkan to update knowledge, enhance technical skills, and
keterampilan teknis, serta memperkuat kapabilitas strengthen professional capabilities in carrying out its
profesional dalam menjalankan tugas dan tanggung duties and responsibilities. Information on the competency
jawabnya. Informasi mengenai program pengembangan development programs attended by Internal Audit Division
kompetensi yang diikuti oleh Satuan Kerja Audit Intern throughout 2025 was outlined below:
sepanjang tahun 2025 diuraikan sebagai berikut:
Materi Pengembangan Kompetensi Tempat dan Waktu Pelaksanaan Penyelenggara
Competency Development Material Place and Time of Implementation Organizer
Webinar “How to Achieve a Peak Performance in 2025” Online, 17 Januari 2025 OJK Institute
Online, January 17, 2025
Sharing Knowledge - Global Technology Audit Guide: IT Governance Jakarta, 20 Januari 2025 Internal Bank Ganesha
Jakarta, January 20, 2025
Webinar “Transformasi Digital: Tren Inovasi Teknologi di Sektor Online, 23 Januari 2025 OJK Institute
Keuangan”
Webinar “Digital Transformation: Technology Innovation Trends in Online, January 23, 2025
Financial Sector”
Trade Finance Jakarta, 8 Februari 2025 Internal Bank Ganesha
Jakarta, February 8, 2025
Capacity Building “Strategic Business Outlook 2025-2027: Advancing Bandung, 14-15 Februari 2025 Internal Bank Ganesha
Our Bank's Growth” Bandung, February 14-15 2025
Refreshment Sertifikasi Manajemen Risiko Perbankan (Jenjang 5) Jakarta, 18 Februari 2025 Ikatan Bankir Indonesia -
Banking Competency Center
Refreshment of Banking Risk Management Certification (Level 5) Jakarta, February 18, 2025 Indonesian Bankers Association -
Banking Competency Center
Webinar “Outlook Ekonomi dan Keuangan di Tahun 2025” Online, 20 Februari 2025 OJK Institute
Webinar “Economic and Financial Outlook in 2025” Online, February 20, 2025
Webinar “Peran Governance, Risk, and Compliance dalam Meningkatkan Online, 25 Februari 2025 OJK Institute
Kepercayaan Investor dan Stabilitas Sektor Keuangan”
Webinar “The Role of Governance, Risk, and Compliance in Enhancing Online, February 25, 2025
Investor Confidence and Financial Sector Stability”
Seminar Nasional Outlook Hukum dan Ekonomi Indonesia Tahun 2025 Online, 27 Februari 2025 Perbanas
National Seminar on Indonesia’s Legal and Economic Outlook for 2025 Online, February 27, 2025
Risk Control Matrix Jakarta, 27-28 Februari 2025 Lembaga Pengembangan
Perbankan Indonesia
Jakarta, February 27-28, 2025 Indonesian Banking
Development Institute
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 253
Page 256
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Materi Pengembangan Kompetensi Tempat dan Waktu Pelaksanaan Penyelenggara
Competency Development Material Place and Time of Implementation Organizer
Sosialisasi Penyusunan Record of Processing Activities/Data Protection Jakarta, 16 April 2025 Hope Training & Consulting
Impact Assessment (ROPA/DPIA) dalam Rangka Implementasi
Undang-Undang Pelindungan Data Pribadi
Dissemination of Preparation for the Record of Processing Jakarta, April 16, 2025
Activities/Data Protection Impact Assessment (ROPA/DPIA) in
the Implementation of Personal Data Protection Law
Sharing Knowledge - Global Technology Audit Guide : IT Network & Jakarta, 5 Mei 2025 Internal Bank Ganesha
Communication Jakarta, May 5, 2025
Sertifikasi CompTIA Security+ Jakarta, 2-5 Juni 2025 Andalan Teknologi Inovasi
CompTIA Security+ Certification Jakarta, June 2-5, 2025
Pengenalan Pengguna Jasa dan Identifikasi Tipologi Terkini Jakarta, 2-5 Juni 2025 Andara Sarana
Anti-Pencucian Uang - Pencegahan Pendanaan Terorisme dan Pencegahan
Pendanaan Proliferasi Senjata Pemusnah Massal (APU-PPT & PPPSPM)
Introduction to Service Users and Identification of the Latest Jakarta, June 2-5, 2025
Typologies for Anti-Money Laundering - Counter-Terrorist Financing,
and Counter-Proliferation Financing of Weapons of Mass Destruction
(AML-CFT & CPF)
Certified Ethical Hacker (CEH) v.13 Jakarta, 16-20 Juni 2025 Inixindo
Jakarta, June 16-20, 2025
General Banking for Auditor Internal Bank Umum Jakarta, 24-25 Juni 2025 Mahesa Training
General Banking for Commercial Bank Internal Auditor Jakarta, June 24-25, 2025
Audit Surveilance 1 ISO 9001:2015 Jakarta, 26-30 Juni 2025 TCL
Jakarta, June 26-30, 2025
Webinar “Agentic AI in Finance: A New Era of Autonomous Decision- Online, 3 Juli 2025 OJK Institute
Making” Online, July 3, 2025
Pelatihan Pembekalan Surveilans Visit ISO 27001:2022 Jakarta, 7-8 Juli 2025 HOPE Training & Consulting
Briefing Training for Surveilans Visit ISO 27001:2022 Jakarta, July 7-8, 2025
Awareness Undang-Undang Pelindungan Data Pribadi Jakarta, 12 Juli 2025 HOPE Training & Consulting
Awareness of Personal Data Protection Law Jakarta, July 12, 2025
Refreshment Anti-Pencucian Uang - Pencegahan Pendanaan Terorisme Jakarta, 19 Juli 2025 Internal Bank Ganesha
(APU-PPT) dan Sosialisasi Pedoman Operasional Terbaru
Refreshment of Anti-Money Laundering - Counter-Terrorist Financing Jakarta, July 19, 2025
(AML-CFT) and Dissemination of the Latest Operational Guidelines
Microsoft Excel Intermediate to Advance Jakarta, 22 Juli 2025 LearnByte
Jakarta, July 22, 2025
Sharing Knowledge - IT Outsource Jakarta, 5 Agustus 2025 Internal Bank Ganesha
Jakarta, August 5, 2025
Sharing Knowledge - GTAG IIA IT BCP Jakarta, 20 Agustus 2025 Internal Bank Ganesha
Jakarta, August 20, 2025
Communication & Collaboration 2025 Lampung, 21-23 November 2025 Internal Bank Ganesha
Lampung, November 21-23, 2025
Refreshment Sertifikasi Manajemen Risiko Perbankan (Jenjang 4) Jakarta, 2 September 2025 Ikatan Bankir Indonesia -
Banking Competency Center
Refreshment of Banking Risk Management Certification (Level 4) Jakarta, September 2, 2025 Indonesian Bankers Association -
Banking Competency Center
Sosialisasi Laporan Hasil Pemeriksaan Keuangan Sistem Pembayaran Bali, 27 November 2025 Bank Indonesia
(LHPK-SP) dan Financial Market Infrastructures - Bank Indonesia (FMI
BI) serta Kantor Pengelola Daftar Hitam Nasional (KPDHN) Tahun 2025
Dissemination of Financial Audit Report of Payment Systems Bali, November 27, 2025
(LHPK-SP) and Financial Market Infrastructures - Bank Indonesia (FMI
BI) and the National Blacklist Management Office (KPDHN) in 2025
Sosialisasi Internal Laporan Aplikasi Pelaporan Online OJK Jakarta, 15 Desember 2025 Internal Bank Ganesha
Internal Dissemination of OJK Online Reporting Application Report Jakarta, December 15, 2025
Sosialisasi Induction Program Jakarta, 29 Desember 2025 Internal Bank Ganesha
Dissemination of Induction Program Jakarta, December 29, 2025
PT Bank Ganesha Tbk
254 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 257
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Akuntan Publik
Public Accountant
Penerapan Fungsi Audit Ekstern Implementation of External Audit Function
Sebagai bagian dari komitmen Bank dalam menjaga As part of the Bank’s commitment to maintaining
transparansi, akuntabilitas, dan integritas pelaporan transparency, accountability, and integrity in financial
keuangan, Bank menerapkan pengawasan independen reporting, the Bank implements independent monitoring
melalui pemeriksaan oleh Kantor Akuntan Publik (KAP). through audit by Public Accounting Firm (KAP). This
Pelaksanaan audit ekstern ini sekaligus merupakan bentuk external audit also complies with the provisions of Financial
pemenuhan terhadap ketentuan Peraturan Otoritas Jasa Services Authority Regulation No. 37/POJK.03/2019 on
Keuangan No. 37/POJK.03/2019 tentang Transparansi Transparency and Publication of Bank Reports, which
dan Publikasi Laporan Bank, yang mewajibkan penyajian requires the presentation of accurate, fair, and accountable
informasi keuangan secara akurat, wajar, dan dapat financial information.
dipertanggungjawabkan.
Mekanisme Penunjukan Kantor Akuntan Mechanism for Appointing Public Accounting
Publik Firm
Proses penunjukan kantor akuntan publik dilakukan The process of appointing public accounting firm is
dengan mengacu pada ketentuan Peraturan Otoritas Jasa carried out in accordance with Financial Services Authority
Keuangan No. 9 Tahun 2023 tentang Penggunaan Jasa Regulation No. 9 of 2023 on the Use of Services of Public
Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan Accountant and Public Accounting Firms in Financial
Jasa Keuangan. Berdasarkan keputusan RUPS tahun 2025, Services Activities. Based on GMS resolutions in 2025,
Bank telah menetapkan Kantor Akuntan Publik Purwanto the Bank appointed Public Accounting Firm Purwanto
Susanti dan Surja (Jaringan Ernst & Young) dengan Akuntan Susanti and Surja (Ernst & Young Network) with Public
Publik Danil Setiadi Handaja, untuk melakukan audit atas Accountant Danil Setiadi Handaja to audit the Company’s
laporan keuangan Perseroan per 31 Desember 2025, serta financial statements as of December 31, 2025, and
menentukan honorarium dan persyaratan lainnya terkait determine the honorarium and other requirements related
penunjukan akuntan publik dan kantor akuntan publik to the appointment of public accountant and public
tersebut. Penunjukan ini dilakukan sesuai rekomendasi accounting firm. This appointment was made in accordance
Komite Audit yang disampaikan kepada Dewan Komisaris, with the recommendations of Audit Committee submitted
dengan mempertimbangkan aspek independensi, to the Board of Commissioners, by considering aspects of
kompetensi, dan kesesuaian ruang lingkup audit dengan independency, competency, and the suitability of the audit
kebutuhan Bank. scope to the Bank’s needs.
Kantor Akuntan Publik, Nama Akuntan dan Public Accounting Firm, Name of Accountant,
Fee Periode 5 Tahun Terakhir and Fee for the Last 5 Years
Informasi mengenai kantor akuntan publik dan akuntan Information regarding public accounting firm and public
publik yang melakukan audit atas Laporan Keuangan Bank accountant that audited the Bank’s Financial Statements in
dalam 5 tahun terakhir diungkapkan sebagai berikut: the past 5 years is disclosed as follows:
Biaya Audit
(Tanpa Jasa Non-Audit)
Tahun Buku Kantor Akuntan Publik Akuntan Publik
Audit Fees
Fiscal Year Public Accounting Firm Public Accountant
(Excluding Non-Audit
Services)
Kantor Akuntan Publik Purwanto Susanti dan Surja (Jaringan Ernst & Young)
2025 Danil Setiadi Handaja Rp1.550.000.000,-
Public Accounting Firm Purwanto Susanti and Surja (Ernst & Young Network)
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 255
Page 258
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Biaya Audit
(Tanpa Jasa Non-Audit)
Tahun Buku Kantor Akuntan Publik Akuntan Publik
Audit Fees
Fiscal Year Public Accounting Firm Public Accountant
(Excluding Non-Audit
Services)
Kantor Akuntan Publik Purwantono, Sungkoro & Surja (Jaringan Ernst & Young) Christophorus Alvin
2024 Rp1.500.000.000,-
Purwantono, Sungkoro & Surja Public Accounting Firm (Ernst & Young Network) Kossim
2023 Kantor Akuntan Publik Purwantono, Sungkoro & Surja (Jaringan Ernst & Young) Christophorus Alvin Rp1.400.000.000,-
2022 Purwantono, Sungkoro & Surja Public Accounting Firm (Ernst & Young Network) Kossim Rp1.400.000.000,-
Kantor Akuntan Publik Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Rekan (Jaringan
Crowe)
2021 Tjiong Eng Pin Rp315.000.000,-
Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Rekan Public Accounting Firm (Crowe
Network)
Jasa Lain yang Diberikan Akuntan Selain Jasa Other Services Provided by Accountant Other
Audit Laporan Keuangan Tahunan pada Tahun Than Audit Services on Annual Financial
Buku Terakhir Statement in the Last Financial Year
Sampai dengan tanggal 31 Desember 2025, tidak terdapat As of December 31, 2025, Public Accounting Firm of
jasa lain yang diberikan oleh Kantor Akuntan Publik Purwanto Susanti and Surja (Ernst & Young Network)
Purwanto Susanti dan Surja (Jaringan Ernst & Young) selain provided no other services other than the audit services for
jasa audit Laporan Keuangan Tahun Buku 2025. the 2025 Financial Statements.
Efektivitas Pelaksanaan Audit oleh Akuntan Effectiveness of Audit Implementation by
Publik Public Accountant
Bank terus meningkatkan efektivitas proses audit dengan The Bank continuously improves the effectiveness of audit
memperkuat koordinasi antara akuntan publik, auditor process by strengthening coordination between public
internal, dan Komite Audit guna mengatasi berbagai accountant, internal auditor, and Audit Committee to
kendala yang mungkin muncul selama pelaksanaan audit. address any challenges that may arise during the audit.
Sinergi ini memastikan bahwa pelaksanaan audit telah This synergy ensures that audit is conducted in accordance
sesuai standar profesional, ruang lingkup tugas, dan jadwal with the professional standards, scope of duties, and
yang telah ditetapkan. Selain itu, Bank rutin mengadakan the established schedule. Furthermore, the Bank regularly
pertemuan untuk membahas dan menyelaraskan holds meetings to discuss and reconcile differences
perbedaan pandangan yang terjadi antara akuntan of opinion between public accountant and internal
publik dan auditor internal yang muncul selama proses auditor that arise during audit process, and thus, audit r
audit, sehingga rekomendasi dan temuan audit dapat ecommendations and findings can be followed up
ditindaklanjuti secara tepat dan akuntabel. appropriately and accountably.
PT Bank Ganesha Tbk
256 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 259
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Sistem Manajemen Risiko
Risk Management System
Manajemen risiko menjadi aspek strategis yang krusial Risk management is a crucial strategic aspect for
bagi stabilitas operasional dan kontinuitas usaha di operational stability and business continuity amidst
tengah ketidakpastian ekonomi dan dinamika pasar. Oleh economic uncertainty and market dynamics. Therefore,
karena itu, Bank Ganesha menerapkan sistem manajemen Bank Ganesha implements an integrated, technology-based
risiko terintegrasi dan berbasis teknologi, mencakup risk management system that covers identification, analysis,
identifikasi, analisis, pemantauan, mitigasi, serta evaluasi monitoring, mitigation, and continuous evaluation. With
berkelanjutan. Dengan pendekatan sistematis ini, Bank this systematic approach, the Bank is able to anticipate
mampu mengantisipasi risiko, meminimalkan dampak risks, minimize negative impacts, maximize opportunities,
negatif, memaksimalkan peluang, dan mendukung and support sustainable business growth while providing
pertumbuhan usaha yang berkelanjutan serta memberikan added value to stakeholders.
nilai tambah bagi pemangku kepentingan.
Dasar Penerapan Sistem Manajemen Risiko Basic of Implementation of Risk Management
System
Dasar penerapan manajemen risiko Bank Ganesha mengacu The basis for Bank Ganesha’s risk management
pada beberapa regulasi berikut: implementation refers to the following regulations:
1. Penerapan Manajemen Risiko 1. Risk Management Implementation
a. Peraturan Otoritas Jasa Keuangan a. Financial Services Authority Regulation
No. 18/POJK.03/2016 tentang Penerapan No. 18/POJK.03/2016 on Risk Management
Manajemen Risiko bagi Bank Umum; dan Implementation for Commercial Banks; and
b. Surat Edaran Otoritas Jasa Keuangan b. Financial Services Authority Circular
No. 34/SEOJK.03/2016 tentang Penerapan No. 34/SEOJK.03/2016 on Risk Management
Manajemen Risiko bagi Bank Umum. Implementation for Commercial Banks.
2. Kewajiban Penyediaan Modal Minimum 2. Capital Adequacy Ratio
a. Peraturan Otoritas Jasa Keuangan a. Financial Services Authority Regulation
No. 11/POJK.03/2016 tentang Kewajiban Penyediaan No. 11/POJK.03/2016 on Capital Adequacy Ratio
Modal Minimum Bank Umum, beserta perubahannya; for Commercial Banks, along with its amendment;
dan and
b. Surat Edaran Otoritas Jasa Keuangan b. Financial Services Authority Circular
No. 26/SEOJK.03/2016 tentang Kewajiban Penyediaan No. 26/SEOJK.03/2016 on Capital Adequacy Ratio
Modal Minimum sesuai Profil Risiko dan Pemenuhan according to Risk Profile and Fulfillment of Capital
Capital Equivalency Maintained Assets. Equivalency Maintained Assets.
3. Manajemen Risiko bagi Produk dan Aktivitas Bank 3. Risk Management for Commercial Bank Products and
Umum, antara lain: Activities, among others:
a. Peraturan Otoritas Jasa Keuangan a. Financial Services Authority Regulation
No. 39/POJK.04/2014 tanggal 29 Desember 2014 No. 39/POJK.04/2014 dated December 29, 2014, on
tentang Agen Penjual Efek Reksa Dana; Mutual Funds Selling Agent;
b. Peraturan Otoritas Jasa Keuangan b. Financial Services Authority Regulation
No. 8/POJK.03/2016 tanggal 26 Januari 2016 tentang No. 8/POJK.03/2016 dated January 26, 2016,
Prinsip Kehati- hatian dalam Melaksanakan Aktivitas on Prudential Principles in Carrying out Agency
Keagenan Produk Keuangan Luar Negeri oleh Activities for Foreign Financial Products by
Bank Umum; Commercial Banks;
c. Peraturan Otoritas Jasa Keuangan c. Financial Services Authority Regulation
No. 9/POJK.03/2016 tanggal 26 Januari 2016 No. 9/POJK.03/2016 dated January 26, 2016, on
tentang Prinsip Kehati-hatian bagi Bank Umum Prudential Principles for Commercial Banks that
yang Melakukan Penyerahan Sebagian Pelaksanaan Outsource Part of the Work Implementation to
Pekerjaan kepada Pihak Lain; Other Parties;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 257
Page 260
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
d. Peraturan Otoritas Jasa Keuangan d. Financial Services Authority Regulation
No. 57/POJK.03/2016 tanggal 7 Desember 2016 No. 57/POJK.03/2016 dated December 7, 2016, on
tentang Penerapan Manajemen Risiko pada Bank Implementation of Risk Management in Commercial
Umum yang Melakukan Layanan Nasabah Prima; Banks Performing Prime Customer Services;
e. Peraturan Otoritas Jasa Keuangan No. 8 Tahun 2023 e. Financial Services Authority Regulation No. 8 of 2023
tanggal 14 Juni 2023 tentang Penerapan Anti dated June 14, 2023, on Implementation of Anti-Money
Pencucian Uang dan Pencegahan Pendanaan Laundering and Counter-Terrorist Financing, and
Terorisme, dan Pencegahan Pendanaan Proliferasi Counter-Proliferation Financing of Weapons of Mass
Senjata Pemusnah Massal di Sektor Jasa Keuangan; Destruction Program in the Financial Services Sector;
f. Peraturan Otoritas Jasa Keuangan f. Financial Services Authority Regulation
No. 6/POJK.03/2018 tanggal 19 April 2018 tentang No. 6/POJK.03/2018 dated April 19, 2018, on
Perubahan atas Peraturan Otoritas Jasa Keuangan Amendments to Financial Services Authority
No. 7/POJK.03/2016 tanggal 26 Januari 2016 Regulation No. 7/POJK.03/2016 dated January
tentang Prinsip Kehati- hatian dalam Melaksanakan 26, 2016, on Prudential Principles in Carrying out
Kegiatan Structured Product bagi Bank Umum; Structured Product Activities for Commercial Banks;
g. Peraturan Otoritas Jasa Keuangan g. Financial Services Authority Regulation
No. 21 Tahun 2023 tanggal 19 Desember 2023 No. 21 of 2023 dated December 19, 2023, on Digital
tentang Layanan Digital oleh Bank Umum; Services by Commercial Banks;
h. Peraturan Otoritas Jasa Keuangan No. 12 h. Financial Services Authority Regulation No. 12
Tahun 2024 tentang Penerapan Strategi Anti-Fraud of 2024 on Implementation of Anti-Fraud Strategies
bagi Lembaga Jasa Keuangan; for Financial Services Institutions;
i. Peraturan Otoritas Jasa Keuangan i. Financial Services Authority Regulation
No. 11/POJK.03/2022 tanggal 7 Juli 2022 tentang No. 11/POJK.03/2022 dated July 7, 2022, on
Penyelenggaraan Teknologi Informasi oleh Implementation of Information Technology by
Bank Umum; Commercial Banks;
j. Peraturan Otoritas Jasa Keuangan j. Financial Services Authority Regulation
No. 13/POJK.03/2021 tanggal 30 Juli 2021 tentang No. 13/POJK.03/2021 dated July 30, 2021, on
Penyelenggaraan Produk Bank Umum; Implementation of Commercial Bank Products;
k. Surat Edaran Otoritas Jasa Keuangan k. Financial Services Authority Circular
No. 33/SEOJK.03/2016 tanggal 1 September 2016 No. 33/SEOJK.03/2016 dated September 1, 2016,
tentang Penerapan Manajemen Risiko pada Bank on Implementation of Risk Management in Banks
yang Melakukan Aktivitas Kerja Sama Pemasaran Conducting Marketing Cooperation Activities with
dengan Perusahaan Asuransi (Bancassurance); Insurance Companies (Bancassurance);
l. Surat Edaran Otoritas Jasa Keuangan l. Financial Services Authority Circular
No. 4/SEOJK.03/2017 tanggal 16 Januari 2017 tentang No. 4/SEOJK.03/2017 dated January 16, 2017, on
Penerapan Manajemen Risiko pada Bank yang Implementation of Risk Management in Banks
Melakukan Aktivitas Berkaitan dengan Reksa Dana; Conducting Activities Related to Mutual Funds;
m. Surat Edaran Otoritas Jasa Keuangan m. Financial Services Authority Circular
No. 11/SEOJK.03/2017 tanggal 17 Maret 2017 No. 11/SEOJK.03/2017 dated March 17, 2017, on
tentang Prinsip Kehati-hatian bagi Bank Umum Prudential Principles for Commercial Banks that
yang Melakukan Penyerahan Sebagian Pelaksanaan Outsource Part of the Work Implementation to
Pekerjaan kepada Pihak Lain; Other Parties;
n. Peraturan Anggota Dewan Komisioner Otoritas Jasa n. Regulation of Members of the Board of
Keuangan No. 1 tahun 2026 tentang Penyelenggaraan Commissioners of Financial Services Authority
Teknologi Informasi oleh Bank Umum; No. 1 of 2026 on the Implementation of Information
Technology by Commercial Banks;
o. Surat Edaran Otoritas Jasa Keuangan o. Financial Services Authority Circular
No. 32/SEOJK.03/2017 tanggal 22 Juli 2017 tentang No. 32/SEOJK.03/2017 dated July 22, 2017, on Anti-
Program Anti-Pencucian Uang dan Pencegahan Money Laundering and Counter-Terrorism Financing
Pendanaan Terorisme di Sektor Jasa Keuangan; Programs in the Financial Services Sector;
p. Peraturan Bank Indonesia No. 23/6/PBI/2021 tanggal p. Bank Indonesia Regulation No. 23/6/PBI/2021 dated
1 Juli 2021 tentang Penyedia Jasa Pembayaran; dan July 1, 2021, on Payment Service Providers; and
q. Peraturan Bank Indonesia No. 23/7/PBI/2021 tanggal q. Bank Indonesia Regulation No. 23/7/PBI/2021
1 Juli 2021 tentang Penyelenggara Infrastruktur dated July 1, 2021 on Payment Infrastructure
Pembayaran. Providers.
PT Bank Ganesha Tbk
258 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 261
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
4. Sistem Pengendalian Intern 4. Internal Control System
a. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 a. Financial Services Authority Regulation
tentang Penerapan Tata Kelola bagi Bank Umum; No. 17 of 2023 on Implementation of Governance for
Commercial Banks;
b. Peraturan Otoritas Jasa Keuangan b. Financial Services Authority Regulation
No. 46/POJK.03/2017, tanggal 12 Juli 2017 tentang No. 46/POJK.03/2017, dated July 12, 2017, on
Pelaksanaan Fungsi Kepatuhan Bank Umum; Implementation of Compliance Function for
Commercial Banks;
c. Peraturan Otoritas Jasa Keuangan c. Financial Services Authority Regulation
No. 1/POJK.03/2019 tanggal 29 Januari 2019 tentang No. 1/POJK.03/2019 dated January 29, 2019,
Penerapan Fungsi Audit Intern pada Bank Umum; on Implementation of Internal Audit Function
at Commercial Banks;
d. Surat Edaran Otoritas Jasa Keuangan d. Financial Services Authority Circular
No. 14/SEOJK.03/2025 tanggal 24 Juni 2025 tentang No. 14/SEOJK.03/2025 dated June 24, 2025, on
Penerapan Tata Kelola bagi Bank Umum; dan Implementation of Governance for Commercial
Banks; and
e. Surat Edaran Otoritas Jasa Keuangan e. Financial Services Authority Circular
No. 35/SEOJK.03/2017 tanggal 7 Juli 2017 tentang No. 35/SEOJK.03/2017 dated July 7, 2017, on
Pedoman Standar Sistem Pengendalian Intern bagi Standard Guidelines for Internal Control System for
Bank Umum. Commercial Banks.
5. Penilaian Tingkat Kesehatan Bank (TKB) 5. Assessment of Bank Soundness Level (TKB)
a. Peraturan Otoritas Jasa Keuangan a. Financial Services Authority Regulation
No. 4/POJK.03/2016 tanggal 26 Januari 2016 tentang No. 4/POJK.03/2016 dated January 26, 2016, on
Penilaian Tingkat Kesehatan Bank Umum; dan Soundness Level of Commercial Banks; and
b. Surat Edaran Otoritas Jasa Keuangan b. Financial Services Authority Circular
No. 14/SEOJK.03/2017 tanggal 17 Maret 2017 tentang No. 14/SEOJK.03/2017 dated March 17, 2017, on
Penilaian Tingkat Kesehatan Bank Umum. Assessment of Soundness Level of Commercial
Banks.
6. Permodalan 6. Capital
a. Peraturan Bank Indonesia No. 17/22/PBI/2015 a. Bank Indonesia Regulation No. 17/22/PBI/2015
tanggal 23 Desember 2015 tentang Kewajiban dated December 23, 2015, on the Obligation to Form
Pembentukan Countercyclical Buffer; a Countercyclical Buffer;
b. Peraturan Otoritas Jasa Keuangan b. Financial Services Authority Regulation
No. 34/POJK.03/2016 tanggal 22 September 2016 No. 34/POJK.03/2016 dated September 22, 2016,
tentang Perubahan atas Peraturan Otoritas Jasa on Amendments to Financial Services Authority
Keuangan No. 11/POJK.03/2016 tentang Kewajiban Regulation No. 11/POJK.03/2016 on Minimum
Penyediaan Modal Minimum Bank Umum; Capital Requirement for Commercial Banks;
c. Peraturan Otoritas Jasa Keuangan c. Financial Services Authority Regulation
No. 36/POJK.03/2017 tanggal 12 Juli 2017 tentang No. 36/POJK.03/2017 dated July 12, 2017, on
Prinsip Kehati-hatian dalam Kegiatan Penyertaan Prudential Principles in Equity Participation
Modal; Activities;
d. Peraturan Otoritas Jasa Keuangan d. Financial Services Authority Regulation
No. 2/POJK.03/2018 tanggal 26 Maret 2018 tentang No. 2/POJK.03/2018 dated March 26, 2018, on
Penetapan Bank Sistemik dan Capital Surcharge; Determination of Systemic Bank and Capital Surcharge;
e. Peraturan Otoritas Jasa Keuanga e. Financial Services Authority Regulation
No. 31/POJK.03/2019 tanggal 2 Desember 2019 No. 31/POJK.03/2019 dated December 2, 2019,
tentang Kewajiban Pemenuhan Rasio Pengungkit on the Requirement to Fulfill Leverage Ratios for
bagi Bank Umum; Commercial Banks;
f. Surat Edaran Otoritas Jasa Keuangan f. Financial Services Authority Circular
No. 26/SEOJK.03/2016 tanggal 14 Juli 2016 tentang No. 26/SEOJK.03/2016 dated July 14, 2016, on
Kewajiban Penyediaan Modal Minimum Bank the Minimum Capital Adequavy Requirement for
Umum sesuai Profil Risiko dan Pemenuhan Capital Commercial Banks in accordance with the Risk
Equivalency Maintained Assets; Profile and Fulfillment of Capital Equivalency
Maintained Assets;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 259
Page 262
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
g. Surat Edaran Otoritas Jasa Keuangan g. Financial Services Authority Circular
No. 20/SEOJK.03/2016 tanggal 2 Juni 2016 tentang No. 20/SEOJK.03/2016 dated June 2, 2016, on
Fitur Konversi Menjadi Saham Biasa atau Write Conversion Features into Ordinary Shares or Write
Down terhadap Instrumen Modal Inti Tambahan dan Down of Additional Core Capital Instruments and
Modal Pelengkap; Supplementary Capital;
h. Surat Edaran Otoritas Jasa Keuangan h. Financial Services Authority Circular
No. 6/SEOJK.03/2020 tanggal 29 April 2020 tentang No. 6/SEOJK.03/2020 dated April 29, 2020, on
Perhitungan Aset Tertimbang Menurut Risiko Calculation of Risk-Weighted Assets for Operational
untuk Risiko Operasional dengan Menggunakan Risk Using the Basic Indicator Approach for
Pendekatan Indikator Dasar bagi Bank Umum; Commercial Banks;
i. Surat Edaran Otoritas Jasa Keuangan i. Financial Services Authority Circular
No. 11/SEOJK.03/2018 tanggal 15 Agustus 2018 tentang No. 11/SEOJK.03/2018 dated August 15, 2018,
perubahan Surat Edaran Otoritas Jasa Keuangan on Amendments to Financial Services Authority
No. 42/SEOJK.03/2016 tentang Pedoman Perhitungan Circular No. 42/SEOJK.03/2016 on Guidelines for
Aset Tertimbang Menurut Risiko untuk Risiko Kredit Calculation of Risk-Weighted Assets for Credit Risk
dengan Menggunakan Pendekatan Standar; Using a Standard Approach;
j. Surat Edaran Otoritas Jasa Keuangan j. Financial Services Authority Circular
No. 6/SEOJK.03/2020 tanggal 29 April 2020 tentang No. 6/SEOJK.03/2020 dated April 29, 2020, on
Perhitungan Aset Tertimbang Menurut Risiko Calculation of Risk-Weighted Assets for Operational
untuk Risiko Operasional dengan Menggunakan Risk Using the Standard Approach for Commercial
Pendekatan Standar bagi Bank Umum; dan Banks; and
k. Surat Edaran Otoritas Jasa Keuangan k. Financial Services Authority Circular
No. 24/SEOJK.03/2021 tanggal 7 Oktober 2021 No. 24/SEOJK.03/2021 dated October 7, 2021, on
tentang Perhitungan Aset Tertimbang Menurut Calculation of Risk-Weighted Assets for Credit Risk
Risiko untuk Risiko Kredit dengan Menggunakan Using a Standard Approach for Commercial Banks.
Pendekatan Standar bagi Bank Umum.
7. Manajemen Kelangsungan Usaha 7. Business Continuity Management
a. Peraturan Otoritas Jasa Keuangan No. 5 Tahun 2024 a. Financial Services Authority Regulation No. 5 of
tentang Penerapan Status Pengawasan dan 2024 on Implementation of Supervisory Status and
Penanganan Permasalahan Bank Umum; dan Handling of Commercial Bank Problems; and
b. Peraturan Lembaga Penjamin Simpanan (LPS) b. Deposit Insurance Corporation (LPS) Regulation
No. 2 Tahun 2024 tentang Rencana Resolusi bagi No. 2 of 2024 on Resolution Plan for Commercial
Bank Umum. Banks.
8. Transparansi dan Publikasi Laporan Bank 8. Transparency and Publication of Bank Reports
a. Peraturan Otoritas Jasa Keuangan No. 22 a. Financial Services Authority Regulation No. 22
Tahun 2025 tentang Pelaporan Bank Umum melalui of 2025 on Commercial Bank Reporting through
Sistem Pelaporan Otoritas Jasa Keuangan; Financial Services Authority Reporting System;
b. Peraturan Otoritas Jasa Keuangan b. Financial Services Authority Regulation
No. 36/POJK.03/2019 tanggal 18 Desember 2019 No. 36/POJK.03/2019 dated December 18, 2019,
tentang Penyampaian Laporan melalui Portal on Submission of Reports through the Integrated
Pelaporan Terintegrasi; Reporting Portal;
c. Peraturan Otoritas Jasa Keuangan No. 18 Tahun 2025 c. Financial Services Authority Regulation No. 18 of
tentang Transparansi dan Publikasi Laporan Bank; 2025 on Transparency and Publication of Bank
dan Reports; and
d. Surat Edaran Otoritas Jasa Keuangan d. Financial Services Authority Circular
No. 9/SEOJK.03/2020 tanggal 30 Juni 2020 tentang No. 9/SEOJK.03/2020 dated June 30, 2020, on
Transparansi dan Publikasi Laporan Bank Umum Transparency and Publication of Conventional
Konvensional. Commercial Bank Reports.
9. Perlindungan Nasabah 9. Customer Protection
a. Peraturan Otoritas Jasa Keuangan No. 22 Tahun 2023 a. Financial Services Authority Regulation No. 22 of
tentang Perlindungan Konsumen dan Masyarakat di 2023 on Consumer and Community Protection in
Sektor Jasa Keuangan; the Financial Services Sector;
b. Peraturan Otoritas Jasa Keuangan b. Financial Services Authority Regulation
No. 18/POJK.07/2018 tanggal 10 September 2018 No. 18/POJK.07/2018 dated September 10, 2018,
tentang Layanan Pengaduan Konsumen di Sektor on Consumer Complaint Services in the Financial
Jasa Keuangan; Services Sector;
PT Bank Ganesha Tbk
260 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 263
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
c. Peraturan Bank Indonesia No. 3 Tahun 2023 tanggal c. Bank Indonesia Regulation No. 3 of 2023 dated
27 Juni 2023 tentang Perlindungan Konsumen Bank June 27, 2023, on Bank Indonesia Consumer
Indonesia; dan Protection; and
d. Surat Edaran Otoritas Jasa Keuangan d. Financial Services Authority Circular
No. 17/SEOJK.07/2018 tanggal 6 Desember 2018 No. 17/SEOJK.07/2018 dated December 6, 2018, on
tentang Pedoman Pelaksanaan Layanan Pengaduan Guidelines for Implementing Consumer Complaint
Konsumen di Sektor Jasa Keuangan. Services in the Financial Services Sector.
10. Perlindungan Data 10. Data Protection
Undang-undang Republik Indonesia No. 27 Tahun 2022 Law of the Republic of Indonesia No. 27 of 2022
tanggal 17 Oktober 2022 tentang Perlindungan Data dated October 17, 2022, on Protection of Personal
Pribadi. Data.
Proses Penerapan Sistem Manajemen Risiko Risk Management System Implementation
Process
Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 Financial Services Authority Regulation No. 18/POJK.03/2016
tentang Penerapan Manajemen Risiko bagi Bank Umum on Risk Management Implementation for Commercial
menjadi pedoman utama bagi Bank Ganesha dalam Banks serves as the main guidelines for Bank Ganesha in
menerapkan manajemen risiko. Kerangka manajemen risiko implementing risk management. The risk management
yang diterapkan dalam pengelolaan bisnis dan operasional framework applied in the Bank’s business and operational
Bank mencakup 4 pilar penting, antara lain: management covers 4 main pillars, including:
Pengawasan Aktif Dewan Komisaris Proses Manajemen Risiko dan Sistem
dan Direksi Informasi Manajemen Risiko
Active Supervision of the Board of Risk Management Process and Risk
Commissioners and Board of Directors Management Information System
Pilar Penerapan Manajemen
Risiko
Kecukupan Kebijakan, Prosedur, dan Pillars of Risk Management
Penetapan Limit Implementation Sistem Pengendalian Internal
Adequacy of Policies, Procedures, and Internal Control System
Determination of Limits
Pengawasan Aktif Dewan Komisaris dan Direksi Active Supervision of the Board of Commissioners
and Board of Directors
Dewan Komisaris dan Direksi bertanggung jawab The Board of Commissioners and Board of Directors
atas efektivitas penerapan manajemen risiko di are responsible for the effective implementation
seluruh aktivitas Bank. Dalam menjalankan peran of risk management across all Bank activities. In
tersebut, Dewan Komisaris dan Direksi harus memiliki carrying out this role, the Board of Commissioners
pemahaman yang komprehensif mengenai seluruh risiko and Board of Directors must have a comprehensive
yang dihadapi Bank serta memastikan tersusunnya understanding of all risks faced by the Bank and ensure
arahan strategis yang jelas dan berkesinambungan. the development of clear and sustainable strategic direction.
Dewan Komisaris dan Direksi juga melaksanakan fungsi The Board of Commissioners and Board of Directors also
pengawasan dan mitigasi secara aktif untuk memastikan actively carry out supervision and mitigation functions to
pengelolaan risiko berjalan sesuai dengan kebijakan dan ensure the risk management is carried out in accordance
toleransi risiko yang telah ditetapkan. with the established policies and risk tolerance.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 261
Page 264
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Dewan Komisaris melakukan pengawasan aktif melalui The Board of Commissioners carries out active supervision
persetujuan dan evaluasi atas kebijakan serta strategi through approval and evaluation of risk management
manajemen risiko yang disusun oleh Direksi. Selain itu, policies and strategies prepared by the Board of Directors.
Dewan Komisaris juga melakukan pengawasan atas Furthermore, the Board of Commissioners also supervises
penerapan kebijakan country risk dan transfer risk guna the implementation of country risk and transfer risk policies
memastikan pengelolaan risiko dilakukan secara efektif, to ensure that risk management is carried out effectively,
terukur, dan selaras dengan ketentuan regulator serta measurably, and in line with regulatory requirements
profil risiko Bank. Dalam menjalankan fungsinya, Dewan and the Bank’s risk profile. In carrying out its functions,
Komisaris dibantu oleh Komite Pemantau Risiko. the Board of Commissioners is assisted by the Risk
Monitoring Committee.
Sementara itu, pengawasan aktif Direksi dilaksanakan Meanwhile, the Board of Directors’ active supervision is
antara lain dengan menetapkan arah kebijakan, strategi, performed by establishing policy direction, strategies,
dan pelaksanaan manajemen risiko secara menyeluruh. and the overall implementation of risk management.
Direksi memastikan seluruh risiko material telah The Board of Directors ensures that all material risks are
teridentifikasi, dimitigasi, dan ditindaklanjuti secara tepat, identified, mitigated, and appropriately followed up,
termasuk melakukan perbaikan terhadap penyimpangan including correcting any irregularities in business activities.
dalam kegiatan usaha. Selain itu, Direksi bertanggung jawab Furthermore, the Board of Directors is responsible for
menanamkan budaya manajemen risiko dan meningkatkan instilling risk management culture and increasing risk
kesadaran risiko di seluruh jenjang organisasi, sehingga awareness at all levels of the organization, so that risk
pengelolaan risiko menjadi bagian integral dari operasional management becomes an integral part of the Bank’s
Bank. operations.
Direksi juga melakukan pengawasan atas penerapan The Board of Directors also supervises the implementation
kebijakan country risk dan transfer risk guna memastikan of country risk and transfer risk policies to ensure that risk
pengelolaan risiko dilakukan secara efektif, terukur, dan management is carried out effectively, measurably, and
selaras dengan ketentuan regulator serta profil risiko Bank. in line with regulatory requirements and the Bank’s risk
Dalam menjalankan fungsinya, Direksi dibantu oleh Komite profile. In carrying out its functions, the Board of Directors is
Manajemen Risiko. assisted by the Risk Management Committee.
Kecukupan Kebijakan, Prosedur, dan Adequacy of Policies, Procedures, and
Penetapan Limit Determination of Limits
Dalam rangka menunjang penerapan manajemen risiko, To support the risk management implementation, the Bank
Bank telah menetapkan beberapa kebijakan dan prosedur has established a number of policies and procedures related
terkait manajemen risiko dan penetapan limit risiko. to risk management and risk limit determination. These
Kebijakan dan prosedur tersebut disesuaikan dengan policies and procedures are tailored to the characteristics
karakteristik masing-masing kegiatan usaha, mencakup of each business activity, including lending, treasury,
aktivitas perkreditan, treasury, operasional, manajemen TI, operations, IT management, human resources, and other
sumber daya manusia, serta lini bisnis lainnya. business lines.
Selain itu, penetapan limit setiap jenis risiko dilakukan Furthermore, limits for each type of risk are determined
berdasarkan tingkat risiko yang ditoleransi serta pengalaman based on the level of risk tolerance and management
pengelolaannya. Limit risiko ditinjau secara berkala sesuai experience. Risk limits are reviewed periodically in
perubahan kondisi internal maupun eksternal. Penetapan accordance with changes in internal and external
limit risiko, risk tolerance, dan eksposur risiko merupakan conditions. Determination of risk limits, risk tolerance,
tanggung jawab Direksi, dengan mempertimbangkan and risk exposure is the responsibility of the Board of
kapasitas permodalan, kesiapan sistem manajemen risiko, Directors, by considering capital capacity, risk management
ketersediaan sumber daya, serta ketentuan regulator yang system readiness, availability of resources, and applicable
berlaku. regulatory requirements.
PT Bank Ganesha Tbk
262 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 265
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Proses Manajemen Risiko dan Sistem Informasi Risk Management Process and Risk Management
Manajemen Risiko Information System
Proses manajemen risiko yang diterapkan Bank meliputi The Bank’s risk management process includes stages
beberapa tahap sebagai berikut: as follows:
1. Identifikasi 1. Identification
Identifikasi dilakukan dengan menganalisis seluruh jenis Identification is carried out by analyzing all types and
dan karakteristik risiko yang terdapat pada setiap kegiatan characteristics of risks inherent in each business activity,
usaha, produk, dan jasa, mencakup seluruh aktivitas product, and service, encompassing all business
bisnis, termasuk sumber potensi risiko, kemungkinan activities, including potential risk sources, the likelihood
terjadinya, serta dampaknya terhadap Bank of their occurrence, and their impact on the Bank.
2. Pengukuran 2. Measurement
Pengukuran dilakukan untuk mengukur tingkat eksposur Measurement is conducted to quantify the level of
risiko sebagai dasar pengendalian dan penilaian risk exposure as a basis for controlling and assessing
kecukupan Kewajiban Penyediaan Modal Minimum. Proses the adequacy of Capital Adequacy Ratio. This process
ini dilaksanakan secara berkala pada produk, portofolio, is carried out periodically across the Bank’s products,
dan seluruh aktivitas Bank, menggunakan pendekatan portfolios, and all activities, using quantitative, qualitative,
kuantitatif, kualitatif, atau kombinasi keduanya, sesuai or a combination of both approaches, in accordance with
ketentuan regulator dan praktik terbaik (best practice). regulatory requirements and best practices.
3. Pemantauan 3. Monitoring
Pemantauan dilakukan untuk memastikan risiko dikelola Monitoring is conducted to ensure adequate risk
secara memadai, baik dalam pencapaian batas risiko management, both in terms of achieving risk limits and
maupun efektivitas mitigasi yang diterapkan. Cakupan the effectiveness of implemented mitigation. The scope
pemantauan meliputi eksposur risiko portofolio produk of monitoring includes risk exposure to product
dan aktivitas usaha, kesesuaian dengan risk appetite portfolios and business activities, compliance with risk
dan toleransi risiko, kepatuhan terhadap limit, serta appetite and risk tolerance, compliance with limit, and
pelaksanaan kebijakan dan prosedur yang berlaku. the implementation of applicable policies and procedures.
4. Pengendalian 4. Control
Pengendalian dilakukan untuk mengelola risiko yang Control is implemented to manage risks that could
berpotensi mengganggu keberlangsungan usaha Bank, potentially disrupt the Bank’s business continuity,
salah satunya melalui penetapan limit risk appetite dan including by establishing risk appetite and risk tolerance
risk tolerance untuk menjaga stabilitas permodalan. limit to maintain capital stability.
Penerapan proses manajemen risiko Bank didukung oleh The Bank’s risk management process is supported by
sistem informasi yang memadai, dikembangkan sesuai an adequate information system, developed as necessary
kebutuhan untuk memastikan efektivitas manajemen risiko. to ensure an effective risk management. The information
Sistem informasi manajemen risiko dan informasi yang system of risk management and the information generated
dihasilkan disesuaikan dengan karakteristik dan kompleksitas are adapted to the characteristics and complexity of
kegiatan usaha Bank, serta adaptif terhadap perubahan. the Bank’s business activities, as well as adaptive to changes.
Sistem Pengendalian Internal Internal Control System
Sistem pengendalian internal Bank diterapkan berdasarkan The Bank’s internal control system is based on the three
konsep three lines of defense dan telah diimplementasikan lines of defense concept and has been implemented through
melalui mekanisme sebagai berikut: the following mechanisms:
1. Bank memisahkan secara jelas fungsi unit operasional 1. The Bank clearly separates the functions of operational
(risk taking unit atau first line of defense) dan unit unit (risk taking unit or first line of defense) and risk
pengendalian risiko (risk management unit), sehingga control unit (risk management unit), thus ensuring that
tanggung jawab pengelolaan risiko terintegrasi namun risk management responsibilities are integrated yet
tetap terkendali dalam struktur organisasi; remain controlled within the organizational structure;
2. Bank menetapkan risk management unit sebagai unit 2. The Bank establishes risk management unit
independen (second line of defense) yang bertanggung as an independent unit (second line of defense)
jawab atas kebijakan, metodologi pengukuran, evaluasi responsible for policies, measurement methodologies,
limit, serta validasi data dan pelaporan risiko secara limit evaluation, and accurate data validation and risk
akurat; reporting;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 263
Page 266
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
3. Bank melaksanakan pemeriksaan secara berkala oleh 3. The Bank conducts regular audit by the Internal Audit
Satuan Kerja Audit Intern (third line of defence) untuk Division (third line of defense) to assess the effectiveness
menilai efektivitas pelaksanaan proses dan sistem of the implementation of risk management process and
manajemen risiko pada aktivitas fungsional yang system in functional activities with risk exposure; and
memiliki eksposur risiko; dan
4. Bank menerapkan sistem pengawasan melekat 4. The Bank implements an inherent supervision system
dengan pemisahan fungsi yang tegas melalui prinsip with clear separation of functions through the principle
maker, checker, dan approval pada seluruh kegiatan of maker, checker, and approver across all operational
operasional. activities.
Strukur Organisasi Sistem Manajemen Risiko Organizational Structure of
the Risk Management System
Dalam rangka penerapan tata kelola manajemen risiko, To implement risk management governance, the Bank has
Bank telah membentuk sejumlah unit kerja dalam struktur established several work units within its risk management
organisasi manajemen risiko sesuai dengan Peraturan organizational structure in accordance with Financial
Otoritas Jasa Keuangan No. 18/.03/2016 tentang Penerapan Services Authority Regulation No. 18/.03/2016 on Risk
Manajemen Risiko bagi Bank Umum. Struktur ini dirancang Management Implementation for Commercial Banks.
untuk mengelola berbagai jenis risiko yang melekat pada This structure is designed to manage various types of
Bank, sejalan dengan kompleksitas kegiatan usahanya. risks inherent in the Bank, in line with the complexity of
Informasi terkait organisasi manajemen risiko diuraikan its business activities. Information on risk management
sebagai berikut: organizations is described as follows:
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko merupakan komite yang berada di The Risk Monitoring Committee is a committee under
bawah Dewan Komisaris dan memiliki peran penting dalam the Board of Commissioners that plays a crucial role
memantau, meninjau, dan mengevaluasi pelaksanaan tugas in monitoring, reviewing, and evaluating the duty
Komite Manajemen Risiko serta Satuan Kerja Manajemen implementation of the Risk Management Committee
Risiko, sekaligus menilai kesesuaian antara kebijakan and Risk Management Division, as well as assessing
manajemen risiko dengan implementasinya di seluruh the alignment of risk management policies with their
operasional Bank. implementation across all Bank operations.
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko merupakan komite eksekutif The Risk Management Committee is an executive committee
di bawah Direksi yang bertanggung jawab mengevaluasi under the Board of Directors that is responsible for evaluating
dan mengawasi seluruh proses manajemen risiko di Bank, and overseeing all risk management processes within
serta memastikan penerapan kerangka manajemen risiko the Bank and ensuring that the implementation of the risk
berjalan secara menyeluruh, efektif, dan sesuai dengan management framework is comprehensive, effective, and in
kebijakan serta standar yang berlaku. accordance with applicable policies and standards.
Satuan Kerja Manajemen Risiko Risk Management Division
Satuan Kerja Manajemen Risiko merupakan unit independen The Risk Management Division is an independent unit in
yang bertugas mengoordinasikan dan menyosialisasikan charge of coordinating and disseminating information about
seluruh proses manajemen risiko Bank. Unit ini memastikan all Bank risk management processes. This unit ensures
identifikasi, pengukuran, pemantauan, dan pengendalian the integrated identification, measurement, monitoring,
risiko berjalan secara terintegrasi, sekaligus menyusun and risk control of risks, while also compiling risk level
laporan tingkat risiko dan membangun sistem pengendalian reports and establishing an effective and reliable internal
internal yang efektif dan andal. control system.
Pedoman Satuan Kerja Manajemen Risiko Risk Management Division Charter
Pelaksanaan tugas dan tanggung jawab Satuan Kerja The duties and responsibilities of Risk Management
Manajemen Risiko berpedoman pada pedoman kerja Division are implemented by referring to the charter
yang disusun dengan mengacu pada Peraturan Otoritas developed in accordance with Financial Services Authority
Jasa Keuangan. Regulations.
PT Bank Ganesha Tbk
264 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 267
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Komposisi dan Sertifikasi Manajemen Risiko Composition and Risk Management Certification
Sebagai bagian dari upaya meningkatkan kompetensi As an effort to improve competency in risk management,
dalam pengelolaan risiko, Bank secara proaktif melibatkan the Bank proactively involves its management team in
jajaran manajemen dalam program sertifikasi manajemen the risk management certification program. The Bank
risiko. Bank juga menyelenggarakan pelatihan penyegaran also regularly conducts refreshment training to ensure
(refreshment training) secara rutin untuk memastikan peserta certification participants maintain updated knowledge and
sertifikasi tetap memperbarui pengetahuan dan mampu are able to apply the latest risk management principles.
menerapkan prinsip-prinsip manajemen risiko terkini. Information on risk management certification held by
Informasi terkait sertifikasi manajemen risiko yang dimiliki the Bank’s management team in 2025 was presented in
jajaran manajemen Bank pada tahun 2025 diungkapkan the following table:
pada tabel berikut:
Dewan Komisaris
Direksi Pejabat Eksekutif Lain-Lain
Jenjang Board of Total Level
Board of Directors Executive Officers Other
Commissioners
Jenjang 4 - - - 122 122 Level 4
Jenjang 5 - - 15 56 71 Level 5
Jenjang 6 3 - 4 2 9 Level 6
Jenjang 7 1 4 - - 5 Level 7
Total 4 4 19 180 207 Total
Tugas dan Tanggung Jawab Satuan Kerja Duties and Responsibilities of the Risk
Manajemen Risiko Management Division
Satuan Kerja Manajemen Risiko dibentuk untuk memastikan The Risk Management Division is established to ensure
pengelolaan risiko di Bank berjalan secara efektif, konsisten, that risk management at the Bank is effective, consistent,
dan sesuai dengan kebijakan yang berlaku. Adapun tugas and in accordance with applicable policies. The duties and
dan tanggung jawabnya meliputi hal-hal berikut: responsibilities include the following matters:
1. Bertanggungjawab terhadap pelaksanaan/penerapan 1. Responsible for the implementation of Risk Management
Manajemen Risiko di Bank dari mulai proses identifikasi, in the Bank starting from the process of identifying,
pengukuran, pemantauan, dan pengendalian risiko; measuring, monitoring, and controlling risks;
2. Mengevaluasi kebijakan, kerangka, dan strategi 2. Evaluate Risk Management policies, frameworks, and
Manajemen Risiko di Bank serta perubahannya strategies at the Bank and their changes including
termasuk strategi manajemen risiko dan contingency risk management strategies and contingency plans if
plan apabila kondisi eksternal tidak normal; external conditions are not normal;
3. Mengoordinasikan penerapan risk management sesuai 3. Coordinate the implementation of risk management
dengan BASEL Accord II, BASEL III, dan BASEL III Reforms in accordance with BASEL Accord II, BASEL III, and
di Bank; BASEL III Reforms at the Bank;
4. Bertanggung jawab terhadap penyusunan risk profile Bank 4. Responsible for preparing the Bank’s risk profile on
secara berkala dan melaporkan serta mempresentasikan a regular basis and report and present it to the Authority,
ke Otoritas, termasuk namun tidak terbatas pada including but not limited to coordinate assessments and
koordinasi penilaian dan penyusunan tingkat kesehatan compile a risk-based bank rating;
bank berdasarkan risiko (risk based bank rating);
5. Mengoordinasikan perhitungan kebutuhan modal 5. Coordinate the calculation of capital requirements
sesuai profil risiko, termasuk namun tidak terbatas according to the risk profile, including but not limited to
pada penyusunan pedoman Internal Capital Adequacy preparing guidelines for the Internal Capital Adequacy
Assessment Process dan perhitungan kewajiban Assessment Process and calculating the minimum
penyediaan modal minimum sesuai profil risiko secara capital adequacy requirement according to the risk
berkala (per semester); profile periodically (per semester);
6. Memberikan rekomendasi atas hal-hal yang terkait 6. Provide recommendations on matters related to
dengan keputusan-keputusan bisnis yang berbeda business decisions that are different from normal
dari prosedur normal berdasarkan analisa profil risiko, procedures based on risk profile analysis, including
antara lain keputusan pelampauan ekspansi usaha yang decisions to exceed business expansions that are
signifikan dibandingkan dengan rencana bisnis Bank atau significant compared to the Bank’s business plan or take
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 265
Page 268
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
pengambilan posisi/eksposur risiko yang melampaui positions/risk exposures that exceed the established
limit yang ditetapkan (risk appetite & risk tolerance); limits (risk appetite & risk tolerance);
7. Mengevaluasi dan menyempurnakan prosedur dan 7. Evaluate and improve the procedures and facilities/tools
sarana/perangkat untuk proses identifikasi, pengukuran, for the process of identifying, measuring, monitoring,
pemantauan, dan pengendalian risiko, termasuk namun and controlling risks, including but not limited to
tidak terbatas pada parameter perhitungan inherent risk the inherent risk calculation parameters and the
dan kualitas penerapan manajemen risiko pada masing- quality of risk management implementation for
masing risiko; each risk;
8. Memantau dan menganalisa portofolio (eksposur) 8. Monitor and analyze the risk portfolio (exposure) both
risiko baik secara keseluruhan maupun per jenis risiko as a whole and per type of risk including but not limited
termasuk namun tidak terbatas pada analisa portofolio to portfolio analysis and its impact on risk tolerance and
dan dampaknya terhadap toleransi risiko dan limit the established limits;
yang ditetapkan;
9. Melakukan stress test baik berkala maupun insidentil 9. Conduct stress tests both periodically and incidentally
untuk mengetahui dan sekaligus upaya mitigasi atas to identify and at the same time mitigate the impact
dampak dari implementasi kebijakan dan strategi of the implementation of risk management policies
manajemen risiko terhadap portofolio atau kinerja Bank and strategies on the Bank’s portfolio or performance
secara keseluruhan; as a whole;
10. Melakukan analisa risiko (risk assessment) terhadap 10. Conduct a risk analysis (risk assessment) of
pedoman yang diusulkan oleh Unit Bisnis atau the guidelines proposed by the Business or Operational
Operasional (risk taking unit); Unit (risk taking unit);
11. Mengkaji usulan aktivitas dan/atau produk baru yang 11. Review proposed new activities and/or products
dikembangkan oleh suatu unit tertentu Bank. Pengkajian developed by a particular unit of the Bank.
difokuskan terutama pada aspek kemampuan Bank The assessment is focused primarily on aspects of
untuk mengelola aktivitas dan/atau produk baru the Bank’s ability to manage new activities and/or
termasuk kelengkapan sistem dan prosedur yang products including the completeness of the systems
digunakan serta dampaknya terhadap eksposur risiko and procedures used and their impact on the overall risk
Bank secara keseluruhan; exposure of the Bank;
12. Mengevaluasi akurasi dan validitas data yang 12. Evaluate the accuracy and validity of the data used by
digunakan Bank untuk mengukur risiko bagi Bank yang the Bank to measure risk for Banks using models for
menggunakan model untuk keperluan intern; internal purposes;
13. Melaksanakan kaji ulang secara berkala dengan 13. Carry out regular reviews with a frequency adjusted
frekuensi yang disesuaikan kebutuhan Bank untuk to the needs of the Bank to ensure: adequacy of risk
memastikan: kecukupan kerangka manajemen risiko, management framework, accuracy of risk assessment
keakuratan metodologi penilaian risiko, dan kecukupan methodology, and adequacy of risk management
sistem informasi manajemen risiko; information system;
14. Menyusun dan mengevaluasi business impact analysis 14. Prepare and evaluate business impact analysis and risk
dan risk assessment terkait dengan perencanaan assessment related to business continuity planning;
business continuity planning;
15. Menumbuhkembangkan dan sekaligus memastikan 15. Develop and at the same time ensure risk culture (risk
budaya risiko (risk awareness) telah terinternalisasi awareness) is properly internalized to all employees,
dengan baik kepada seluruh karyawan, termasuk including coordinating with the Internal Audit Division
berkoordinasi dengan Satuan Kerja Audit Intern terkait regarding root cause analysis of the Internal Audit
root cause analysis atas temuan pemeriksaan Satuan Division audit findings; and
Kerja Audit Intern; dan
16. Bertindak sebagai narahubung (liaison officer) untuk 16. Act as a liaison officer for the Bank’s risk management
permasalahan risk management Bank bagi pihak issues for both internal and external parties.
internal maupun eksternal.
Laporan Pelaksanaan Kerja Satuan Kerja Report on the Implementation of Risk
Manajemen Risiko Management Division’s Work
Sepanjang tahun 2025, Satuan Kerja Manajemen Risiko telah Throughout 2025, the Risk Management Division carried out
melaksanakan kegiatan sebagai bentuk pelaksanaan tugas activities to fulfill its duties and responsibilities, as outlined
dan tanggung jawabnya yang diuraikan sebagai berikut: below:
1. Perhitungan dan Laporan Liquidity Coverage Ratio; 1. Calculation and Report of Liquidity Coverage Ratio;
2. Perhitungan dan Laporan Net Stable Funding Ratio; 2. Calculation and Report of Net Stable Funding Ratio;
PT Bank Ganesha Tbk
266 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 269
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
3. Perhitungan dan Laporan KPMM ATMR – Basel III Reform; 3. Calculation and Report of CAR RWA – Basel III Reform;
4. Perhitungan dan Laporan Internal Liquidity Adequacy 4. Calculation and Report of Internal Liquidity Adequacy
Assessment Process; Assessment Process;
5. Perhitungan dan Laporan Risiko Iklim; 5. Calculation and Report of Climate Risk;
6. Perhitungan dan Laporan Sensitivity to Market Risk; 6. Calculation and Report of Sensitivity to Market Risk;
7. Perhitungan dan Laporan Rasio Pengungkit; 7. Calculation and Report of Leverage Ratio;
8. Penilaian Profil Risiko; 8. Risk Profile Assessment;
9. Eksposur Risiko – Publikasi; 9. Risk Exposure – Publication;
10. Laporan Manajemen Risiko untuk Bapepam; 10. Risk Management Report for Bapepam;
11. Penilaian Tingkat Kesehatan Bank; 11. Assessment of Bank Soundness Level;
12. Penilaian Internal Capital Adequacy Assessment Process 12. Assessment of Internal Capital Adequacy Assessment
(ICAAP); Process (ICAAP);
13. Perhitungan Stress Test Kredit, Pasar dan Likuiditas; 13. Calculation of Stress Test, Credit, Market, and Liquidity;
14. Stress Test Recovery Plan; 14. Stress Test Recovery Plan;
15. Stress Test Resolution Plan; 15. Stress Test Resolution Plan;
16. Laporan Penilaian Penerapan Manajemen Risiko Kredit 16. Qualitative Assessment Report on the Implementation
Secara Kualitatif; of Credit Risk Management;
17. Laporan Penilaian Penerapan Manajemen Risiko Pasar 17. Qualitative Assessment Report on the Implementation
Secara Kualitatif; of Market Risk Management;
18. Laporan Penilaian Penerapan Manajemen Risiko 18. Qualitative Assessment Report on the Implementation
Operasional Secara Kualitatif; of Operational Risk Management;
19. Perhitungan ATMR Risiko Operasional – Basel III Reform; 19. Calculation of Operational Risk RWA – Basel III Reform;
20. Pengisian Survei Supply Perbankan; 20. Survey Completion of Banking Supply;
21. Pengisian Survei Risiko Sistemik Indonesia; 21. Survey Completion of Indonesian Systemic Risk;
22. Digital Maturity Bank Assessment; 22. Digital Maturity Bank Assessment;
23. IT Maturity Level; 23. IT Maturity Level;
24. Laporan Cyber Patrol; 24. Cyber Patrol Report;
25. Cyber Risk Maturity Level; 25. Cyber Risk Maturity Level;
26. Maturity Ketahanan dan Keamanan Siber; 26. Maturity of Cyber Resilience and Security;
27. Strategi Anti-Fraud; 27. Anti-Fraud Strategy;
28. Fraud Transfer Dana; 28. Fund Transfer Fraud;
29. Merancang batas risk appetite dan risk tolerance 29. Designing risk appetite and risk tolerance limits in 2026;
tahun 2026;
30. Sosialisasi budaya risiko kepada seluruh tingkat 30. Dissemination of risk culture to all levels of
organisasi; dan the organization; and
31. Kajian pedoman dan produk/aktivitas baru. 31. Reviewing new guidelines and products/activities.
Pengembangan Kompetensi Satuan Kerja Competency Development of the Risk
Manajemen Risiko Management Division
Satuan Kerja Manajemen Risiko secara konsisten berpartisipasi The Risk Management Division consistently participates
dalam berbagai program pengembangan kompetensi, in various competency development programs as an
sebagai bagian dari upaya untuk meningkatkan efektivitas effort to improve the effectiveness of its duties and
pelaksanaan tugas dan tanggung jawabnya. Rincian mengenai responsibilities. The competency development materials
materi pengembangan kompetensi yang telah diikuti attended throughout 2025 included risk management
sepanjang tahun 2025 mencakup program pelatihan dan training and certification programs to enhance competency
sertifikasi manajemen risiko untuk meningkatkan kompetensi and capabilities in risk management, information security,
dan kapabilitas pengelolaan risiko, keamanan informasi dan and compliance, including cybersecurity and cybercrime,
kepatuhan, terdiri dari kemanan dan kejahatan siber, risiko climate risk, personal data protection, operational risk and
iklim, perlindungan data pribadi, risiko operasional dan internal control systems, AML-CFT, and trade finance.
internal control system, APU-PPT, dan trade finance.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 267
Page 270
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Penilaian Profil Risiko Risk Profile Assessment
Sebagai bagian dari kepatuhan terhadap Peraturan Otoritas As part of compliance with the Financial Services Authority
Jasa Keuangan tentang Penerapan Manajemen Risiko bagi Regulation on Risk Management Implementation for
Bank Umum, Perseroan secara berkala melakukan evaluasi Commercial Banks, the Company periodically evaluates
terhadap profil risiko yang dihadapi. Per Desember 2025, its risk profile. As of December 2025, the evaluation results
hasil evaluasi menunjukkan bahwa Perseroan berhasil indicated that the Company managed to maintain Risk
mempertahankan Profil Risiko dengan Peringkat Komposit 2 Profile with Composite Rating of 2 (PK 2). This rating reflects
(PK 2). Peringkat ini mencerminkan pengelolaan risiko yang effective, controlled, and consistent risk management and
efektif, terkontrol, dan konsisten, sekaligus menegaskan confirms the Company’s ability to address various risks
kemampuan Perseroan dalam menghadapi berbagai inherent in its business activities. Details of the assessment
risiko yang melekat pada kegiatan usahanya. Rincian hasil results are described as follows:
penilaian diuraikan sebagai berikut:
Penilaian Desember 2025
December 2025 Assessment
Jenis Risiko Kualitas Penerapan Type of Risk
Risiko Inheren Manajemen Risiko Tingkat Risiko
Inherent Risk Quality of Risk Management Level of Risk
Implementation
Peringkat 2
Kredit Low to Moderate Satisfactory Credit
Rating 2
Peringkat 2
Likuiditas Low to Moderate Satisfactory Liquidity
Rating 2
Peringkat 2
Pasar Low Satisfactory Market
Rating 2
Peringkat 2
Operasional Low to Moderate Satisfactory Operational
Rating 2
Peringkat 2
Hukum Low Satisfactory Legal
Rating 2
Peringkat 2
Reputasi Low to Moderate Satisfactory Reputation
Rating 2
Peringkat 2
Stratejik Low to Moderate Satisfactory Strategic
Rating 2
Peringkat 2
Kepatuhan Low to Moderate Satisfactory Compliance
Rating 2
Peringkat 2
Peringkat Profil Risiko Low to Moderate Satisfactory Risk Profile Rating
Rating 2
Upaya Peningkatan Budaya Risiko Efforts to Improve hisk Culture
Perseroan menanamkan budaya sadar risiko di seluruh The Company instills risk-aware culture at all levels of
tingkat organisasi sebagai bagian dari upaya proaktif the organization as part of a proactive effort to mitigate
untuk memitigasi risiko yang berpotensi mengganggu risks that could potentially disrupt business sustainability.
keberlanjutan usaha. Budaya ini tidak hanya menekankan This culture not only emphasizes individual risk awareness
kesadaran individu terhadap risiko, tetapi juga mendorong but also encourages more careful and responsible decision-
pengambilan keputusan yang lebih cermat dan bertanggung making. The improvement of risk awareness culture is
jawab. Peningkatan budaya sadar risiko dilakukan melalui carried out through various initiatives, including:
berbagai inisiatif, antara lain:
1. Induksi untuk karyawan baru mengenai risk awareness; 1. Induction for new employees regarding risk awareness;
dan and
2. Sosialisasi melalui e-mail Satuan Kerja Manajemen 2. Dissemination via e-mail from the Risk Management
Risiko mengenai KYC Fraud, anti-bribery, kebocoran Division regarding KYC Fraud, anti-bribery, data breach,
data, dan malware. and malware.
PT Bank Ganesha Tbk
268 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 271
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Pengungkapan Permodalan
Disclosure of Capital
Bank Ganesha memiliki modal yang memadai serta struktur Bank Ganesha has an adequate capital and a solid capital
permodalan yang kokoh, yang tidak hanya mendukung structure, which not only supports sustainable business
ekspansi dan pengembangan usaha secara berkelanjutan, expansion and development but also ensures consistent
tetapi juga memastikan kepatuhan yang konsisten terhadap compliance with regulatory requirements. Referring to
ketentuan regulator. Merujuk pada Peraturan Otoritas Jasa Financial Services Authority Regulation No. 27 of 2022 dated
Keuangan No. 27 Tahun 2022 tanggal 26 Desember 2022, December 26, 2022, on the Second Amendment to Financial
tentang Perubahan Kedua atas Peraturan Otoritas Jasa Services Authority Regulation No. 11/POJK.03/2016 on
Keuangan No. 11/POJK.03/2016 tentang Kewajiban Capital Adequacy Ratio for Commercial Banks, Bank
Penyediaan Modal Minimum bagi Bank Umum, struktur Ganesha’s capital structure consists of:
permodalan Bank Ganesha terdiri dari:
1. Modal inti (tier 1), yang meliputi: 1. Core capital (tier 1), which includes:
a. Modal inti utama (common equity tier 1); a. Prime core capital (common equity tier 1);
b. Modal inti tambahan (additional tier 1); dan b. Additional core capital (additional tier 1); and
2. Modal pelengkap (tier 2). 2. Supplementary capital (tier 2).
Berikut informasi profil permodalan Bank Ganesha dalam The following is information on Bank Ganesha’s capital
2 tahun terakhir: profile in the past 2 years:
Jenis Modal 2025 2024 Type of Capital
Modal Inti 3.608.200 3.308.800 Core Capital
Modal Pelengkap 52.173 51.758 Supplementary Capital
Jumlah Modal 3.660.373 3.360.558 Total Capital
Bank senantiasa berkomitmen untuk menjaga stabilitas The Bank is consistently committed to maintaining
dan ketahanan modal dalam menghadapi berbagai potensi capital stability and resilience in facing various potential
risiko yang muncul dari aktivitas operasional. Melalui struktur risks arising from its operational activities. Through
permodalan yang solid, Bank berupaya mempertahankan solid capital structure, the Bank strives to maintain
rasio Kewajiban Penyediaan Modal Minimum (KPMM) a sound Capital Adequacy Ratio (CAR), which as of
pada tingkat yang sehat, yang per 31 Desember 2025 December 31, 2025, was recorded at 78.73%. This figure
tercatat sebesar 78,73%. Angka tersebut menunjukkan represents an increase compared to the previous year’s
peningkatan dibandingkan dengan capaian tahun achievement of 72.55%.
sebelumnya sebesar 72,55%.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 269
Page 272
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Eksposur Risiko
Disclosure of Risk Exposure
Sebagai wujud kepatuhan terhadap Peraturan Otoritas In compliance with Financial Services Authority Regulation
Jasa Keuangan No. 18/POJK.03/2016 mengenai Penerapan No. 18/POJK.03/2016 on Risk Management Implementation
Manajemen Risiko bagi Bank Umum, Bank secara rutin for Commercial Banks, the Bank periodically submits
menyampaikan laporan profil risiko setiap triwulan kepada quarterly risk profile report to the Financial Services
Otoritas Jasa Keuangan. Laporan ini memuat eksposur Authority. This report outlines the Bank’s exposure
Bank terhadap berbagai jenis risiko, termasuk risiko kredit, to various types of risks, including credit, liquidity,
likuiditas, pasar, operasional, hukum, strategis, reputasi, market, operational, legal, strategic, reputational, and
serta kepatuhan, yang mendukung pengelolaan risiko compliance risks, supporting effective and transparent
secara efektif dan transparan. risk management.
Risiko Kredit Credit Risk
Risiko Kredit - Pengungkapan Kualitatif Umum Credit Risk - General Qualitative Disclosures of
Bank secara Individu the Bank, Individually
Merupakan risiko kerugian akibat kegagalan debitur dan/atau Risk due to failure of debtors and/or other parties in fulfilling
pihak lain dalam memenuhi kewajiban kepada Bank. obligations to the Bank.
Implementasi Risiko Kredit Credit Risk Implementation
Dasar Bank melakukan Penerapan Manajemen Risiko untuk The basis for the Bank to implement Risk Management for
Risiko Kredit adalah Peraturan Otoritas Jasa Keuangan No. Credit Risk is the Financial Services Authority Regulation
18/POJK.03/2016 dan Surat Edaran Otoritas Jasa Keuangan No. 18/POJK.03/2016 and Financial Services Authority
No. 34/SEOJK.03/2016 tentang Penerapan Manajemen Circular No. 34/SEOJK.03/2016 on Risk Management
Risiko bagi Bank Umum, Sedangkan pedoman internal Implementation for Commercial Banks. Meanwhile,
mengacu pada Batas Wewenang Memutus. Manajemen the internal guidelines refer to the Limit of Decision-Making
Risiko Kredit meliputi seluruh proses kredit, mulai dari Authority. Credit Risk Management includes the entire credit
end-to-end dan kriteria penyaluran kredit, organisasi dan process, from end-to-end and lending criteria, organization
persetujuan, penetapan margin, pemantauan, manajemen and approval, margin setting, monitoring, non-performing
kredit bermasalah, hingga pengelolaan portofolio. loan management, to portfolio management.
Pengelolaan risiko kredit mencakup semua aktivitas The credit risk management includes all significant credit
eksposur risiko kredit yang signifikan dan selaras dengan risk exposure activities and is in line with the Bank’s strategic
tujuan strategis Bank. Model Bisnis Bank sesuai dengan objectives. The Bank’s Business Model is in accordance with
Profil Risiko Kredit di mana tata kelola risiko kredit the Credit Risk Profile in which credit risk governance is
dilakukan pada tahap transaksional maupun portofolio carried out at transactional and portfolio stages including
meliputi proses identifikasi, pengukuran, pemantauan, dan the identification, measurement, monitoring, and control
pengendalian. processes.
Untuk menetapkan kebijakan manajemen risiko kredit dan To determine credit risk management policies and credit
limit risiko kredit, kriterianya adalah: risk limits, the criteria are:
1. Senantiasa memantau perkembangan kualitas 1. Constantly monitoring the development of credit
kredit, penanganan berikut upaya penyelesaian quality, handling and efforts to resolve non-performing
kredit bermasalah yang dilakukan oleh Satuan Tugas loans carried out by the Task Force for Non-Performing
Penyelesaian Kredit Bermasalah setiap bulan; Loans Settlement every month;
2. Menentukan risk appetite dan risk tolerance yang searah 2. Determining risk appetite and risk tolerance in line with
dengan visi, misi, rencana, dan strategi bisnis Bank; the Bank’s vision, mission, business plan, and strategy;
3. Bank memiliki kebijakan pengelolaan risiko konsentrasi 3. The Bank has a credit concentration risk management
kredit dalam bentuk pedoman penetapan limit risiko policy in the form of guidelines for determining credit
kredit. Pedoman tersebut menetapkan limit risiko kredit risk limits. The guidelines determine credit risk limits at
pada level portofolio atau level bank secara keseluruhan portfolio level or the bank level as a whole, which are
PT Bank Ganesha Tbk
270 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 273
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
yang dilaksanakan untuk seluruh produk dan aktivitas implemented for all bank products and activities with
bank yang berisiko kredit, dengan tetap memperhatikan credit risk, while still considering the capital capacity for
kemampuan modal terhadap risiko atau kerugian yang risks or losses that arise, and the level of exposure, with
timbul, dan tinggi rendahnya eksposur, dengan tujuan the aim of reducing the risk caused by the concentration
mengurangi risiko yang ditimbulkan karena konsentrasi of lending; and
penyaluran pinjaman; dan
4. Fungsi pengendalian internal melalui kajian Bagian 4. Internal control function through the study of Credit
Analisis Risiko Kredit dan opini kepatuhan dari Satuan Risk Analysis Section and compliance opinions from
Kerja Kepatuhan untuk proposal pengajuan kredit pada the Compliance Division for credit submission proposals
limit tertentu. at certain limits.
Penerapan manajemen risiko kredit di Bank Ganesha Bank Ganesha’s credit risk management is carried out
dilakukan melalui desain struktur organisasi yang through the design of an organizational structure that
menggambarkan keterlibatan seluruh pihak yang terkait describes the involvement of all parties related to credit risk
manajemen risiko kredit (Dewan Komisaris, Direksi, Komite management (Board of Commissioners, Board of Directors,
Kredit, Satuan Kerja Kepatuhan, Satuan Kerja Manajemen Credit Committee, Compliance Division, Risk Management
Risiko, dan Satuan Kerja Audit Intern). Division, and Internal Audit Division).
1. Dewan Komisaris bertanggung jawab dalam melakukan 1. The Board of Commissioners is responsible for periodic
persetujuan dan peninjauan berkala atau sekurangnya or at least annual approval and review of the credit
secara tahunan mengenai strategi kebijakan risiko risk policies and strategies. These strategies and
kredit. Strategi dan kebijakan tersebut harus policies must reflect the Bank’s tolerance limits for risk
mencerminkan batas toleransi Bank terhadap risiko and constitute a sustainable approach by observing
dan merupakan pendekatan yang berkesinambungan economic conditions and other components that affect
dengan memperhatikan kondisi perekonomian dan the composition and credit portfolio;
komponen lain yang memengaruhi komposisi serta
portofolio kredit;
2. Direksi memiliki tanggung jawab atas implementasi 2. The Board of Directors is responsible for implementing
strategi dan kebijakan risiko kredit serta mengembangkan credit risk strategies and policies and developing credit
prosedur identifikasi, pengukuran, pemantauan dan risk identification, measurement, monitoring, and
pengendalian risiko kredit, yang mencakup penerapan control procedures, including implementing sound
standar pemberian kredit yang sehat, memantau credit provision standards, monitoring, and controlling
dan mengendalikan risiko kredit dan identifikasi dan credit risk, identifying, and handling non-performing
penanganan kredit bermasalah; dan loans; and
3. Fungsi manajemen risiko kredit (Satuan Kerja 3. The credit risk management functions (Risk
Manajemen Risiko, Satuan Kerja Kepatuhan, dan Satuan Management Division, Compliance Division, and
Kerja Audit Intern) bersifat independen, memiliki tugas Internal Audit Division) are independent, have clear
dan tanggung jawab yang jelas dan berjalan dengan duties and responsibilities and run well as seen from
baik terlihat dari proses pelaksanaan dan keputusan the credit implementation and decision-making process
kredit yang dilakukan sesuai tugas unit kerja terkait dan carried out in accordance with the established duties of
kewenangan Komite Kredit yang telah ditetapkan. relevant divisions and authority of Credit Committee.
Risiko kredit dikelola dengan menetapkan beberapa Credit risk is managed by establishing several prudential
prinsip prudential banking yang tercermin dalam kebijakan banking principles that are reflected in credit policies,
perkreditan, tata cara penilaian kualitas kredit, pengelolaan, credit quality assessment procedures, management, and
dan proses putusan kredit. Contoh tersebut antara lain credit decision processes. Some of these examples include
pemisahan fungsi pejabat kredit antara pengusul dan the separation of functions of credit officers between credit
pemutus kredit, penerapan four eyes principle, penerapan initiators and credit decision-makers, implementation of
credit scoring system untuk kredit konsumsi, dan pemisahan the four eyes principle, implementation of a credit scoring
pengelolaan kredit bermasalah. system for consumer credit, and separation of non-
performing loans management.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 271
Page 274
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Fungsi kontrol untuk risiko kredit secara menyeluruh The control function for overall credit risk uses the concept
menggunakan konsep three lines of defense dan telah of three lines of defense and has been implemented through:
diimplementasikan melalui:
1. Pemisahan fungsi yang jelas antara unit kerja operasional 1. Clear separation of functions between operational
(risk taking unit) dengan unit kerja yang melaksanakan divisions (risk taking unit) and divisions that carry out
fungsi pengendalian risiko (risk management unit) di the risk control function (risk management unit) in
dalam penetapan struktur organisasi; determining the organizational structure;
2. Penetapan Satuan Kerja Manajemen Risiko sebagai unit 2. Establishment of Risk Management Unit as an independent
kerja independen (second line of defense) yang membuat division (second line of defense) that formulates risk
kebijakan manajemen risiko, metodologi pengukuran management policies, risk measurement methodologies,
risiko, evaluasi limit risiko, dan melakukan validasi data; evaluates risk limits, and performs data validation;
3. Satuan Kerja Audit Intern secara berkala melakukan 3. The Internal Audit Division regularly conducts audits
pemeriksaan (third line of defense) untuk menilai (third line of defense) to assess the implementation of
pelaksanaan proses dan sistem manajemen risiko pada risk management processes and systems in functional
aktivitas fungsional yang memiliki eksposur risiko; dan activities that have risk exposure; and
4. Menerapkan pemisahan fungsi dengan menggunakan 4. Implementation of separation of functions using
konsep maker, checker, dan approval pada seluruh the concept of maker, checker, and approval to all credit
kegiatan operasional kredit. operational activities.
Sistem informasi manajemen risiko kredit memberikan The credit risk management information system provides
informasi kepada Dewan Komisaris, Direksi, dan seluruh information to the Board of Commissioners, Board of
tingkatan manajemen melaksanakan tugas dan tanggung Directors, and all levels of management in carrying out their
jawabnya, termasuk memantau eksposur aktual terhadap duties and responsibilities, including monitoring actual
limit yang ditetapkan telah mendekati atau melebihi limit exposures to the established limits that are approaching or
yang perlu mendapat perhatian Direksi. Bank memiliki data exceeding limits that require the attention of the Board of
seluruh eksposur kredit debitur secara grup dan individual Directors. The Bank has data on all debtors’ credit exposure
dan melaporkannya kepada Direksi. Sistem informasi yang as a group and individually and reports it to the Board of
digunakan menjadi media bagi Direksi untuk melakukan Directors. The information system used is a medium for
identifikasi terhadap konsentrasi portofolio kredit, serta the Board of Directors to identify the concentration of
dikaji secara berkala guna memastikan kesesuaiannya loan portfolio, and is reviewed periodically to ensure its
dengan kompleksitas usaha Bank. compliance with the Bank;s business complexity.
Kebijakan Country Risk dan Transfer Risk Country Risk and Transfer Risk Policy
Dalam rangka melakukan proses identifikasi, mengukur, To identify, measure, monitor, and control country risk and
memantau, dan mengendalikan country risk dan transfer transfer risk inherent in lending activities and transactions
risk yang melekat pada aktivitas penyaluran dana dan with foreign parties, the Bank has policies governing country
transaksi dengan pihak luar negeri, Bank telah memiliki risk and transfer risk. This policy includes country-based
kebijakan yang mengatur tentang country risk dan and portfolio-based risk assessment method, and considers
transfer risk. Kebijakan tersebut mencakup metode its impact on the Bank’s statements of financial position and
penilaian risiko berdasarkan negara dan portofolio, serta administrative accounts.
mempertimbangkan dampaknya terhadap laporan posisi
keuangan dan rekening administratif Bank.
Strategi dan kebijakan pengelolaan country risk dan transfer The strategies and policies of country risk and transfer risk
risk yang ditetapkan oleh Direksi serta pertanggungjawaban management, established by the Board of Directors, along
Direksi atas implementasi kebijakan tersebut, dilakukan with the Board of Commissioners’ accountability for these
evaluasi dan penilaian oleh Dewan Komisaris secara policies implementation, are periodically evaluated and
berkala. Hasil evaluasi dan penilaian Dewan Komisaris assessed by the Board of Commissioners. The results of
menjadi dasar dalam memberikan arah perbaikan guna the Board of Commissioners’ evaluations and assessments
meningkatkan efektivitas penerapan manajemen risiko serve as the basis for providing direction for improvements
sesuai dengan perkembangan kondisi eksternal dan to enhance the effectiveness of risk management
ketentuan regulator. implementation in accordance with evolving external
conditions and regulatory requirements.
Bank telah mengatur country risk dan transfer risk didalam The Bank has regulated country risk and transfer risk in
pedoman penerapan manajemen risiko dengan ruang its risk management implementation guidelines, with
PT Bank Ganesha Tbk
272 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 275
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
lingkup dari country risk adalah sovereign risk, transfer risk the scope of country risk encompassing sovereign risk,
dan macroeconomic risk. transfer risk, and macroeconomic risk.
Selama periode tahun 2025, Bank tidak memiliki eksposur Throughout 2025, the Bank had no credit exposures
kredit yang terekspos country risk dan transfer risk. exposed to country risk or transfer risk. The assessment
Metodologi penilaian menggunakan Analisa Kualitatif methodology uses Qualitative Analysis (a subjective
(penilaian subjektif terhadap situasi politik , rumor pasar assessment of political situation, market rumors, and
dan stabilitas suatu negara). the stability of a country).
Selama periode tahun 2025, Bank tidak memiliki eksposur Throughout 2025, the Bank had no credit exposures exposed
kredit yang terekspos country risk dan transfer risk. to country risk or transfer risk.
Risiko Likuiditas Liquidity Risk
Manajemen risiko likuiditas bertujuan untuk mengurangi Liquidity risk management aims at reducing the
potensi ketidakmampuan Perseroan dalam mendapatkan potentiality of Company’s inability to obtain cash flow
sumber pendanaan arus kas serta memperkuat likuiditas funding sources and strengthen the structural liquidity
struktural neraca Bank guna mendukung pertumbuhan of the Bank’s balance sheet to support long-term and
jangka panjang yang berkelanjutan. sustainable growth.
Manajemen Risiko Likuiditas (LIQA) Bank secara Liquidity Risk Management (LIQA) of the Bank,
Individu Individually
Risiko likuiditas merupakan risiko yang timbul akibat Liquidity risk is the risk arising due to the inability to
ketidakmampuan memenuhi kewajiban yang jatuh tempo meet due obligations through cash flow funding sources
melalui sumber pendanaan arus kas dan/atau aset likuid yang and/or liquid assets that can be pledged, without interfering
dapat diagunkan, tanpa mengganggu operasional maupun the Bank’s operations or financial conditions.
kondisi keuangan Bank.
Implementasi Rasio Likuiditas Liquidity Ratio Implementation
Dalam menjamin kemampuan dalam memenuhi setiap In ensuring the ability to fulfill all financial obligations
kewajiban keuangan secara tepat waktu, Bank mengelola risiko in a timely manner, the Bank manages liquidity risk
likuiditas dengan menjaga tingkat likuiditas yang memadai by maintaining adequate and optimal liquidity levels.
dan optimal. Oleh karena itu, Bank telah menetapkan Therefore, the Bank has established liquidity policies
kebijakan dan pedoman likuiditas yang mencakup manajemen and guidelines that include liquidity management,
likuiditas, pemeliharaan cadangan likuiditas yang optimal, optimal maintenance of liquidity reserves, funding
strategi pendanaan, sistem peringatan dini, proyeksi arus strategies, early warning systems, cash flow projections,
kas, profil maturitas, penetapan limit likuiditas, serta maturity profiles, determination of liquidity limits, and
rencana pendanaan darurat (contingency funding plan). contingency funding plan.
Tujuan dari kebijakan ini untuk memastikan ketersediaan The purpose of this policy is to ensure the availability of
dana yang cukup setiap hari dalam memenuhi kewajiban baik sufficient day-to-day funds to fulfill obligations both in
dalam kondisi normal maupun krisis, dengan menggunakan normal and crisis conditions, by using various available
berbagai sumber dana yang tersedia, termasuk memastikan funding sources, including ensuring the availability of high-
adanya aset likuid berkualitas tinggi. Strategi pendanaan quality liquid assets. The funding strategy is prioritized on
difokuskan pada penghimpunan dana pihak ketiga yang collecting third-party funds that have a sound, stable, and
memiliki struktur yang sehat, stabil, dan berkelanjutan. sustainable structure.
Untuk memperoleh gambaran yang akurat mengenai To obtain an accurate overview of liquidity conditions,
kondisi likuiditas, hasil pengukuran menggunakan the measurements results using liquidity ratios are
rasio likuiditas dianalisis secara lebih mendalam dan analyzed in more depth and linked to the latest qualitative
dikaitkan dengan informasi kualitatif terkini, sehingga information, resulting in comprehensive and accurate
dapat menghasilkan kesimpulan yang komprehensif dan conclusions. The liquidity risk measurement tools used
tepat. Alat pengukur risiko likuiditas yang digunakan include cash flow projections, maturity profiles, liquidity
antara lain proyeksi arus kas, profil maturitas, rasio ratios, and liquidity risk stress tests.
likuiditas, dan stress test risiko likuiditas.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 273
Page 276
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Dalam rangka meningkatkan ketahanan likuiditas jangka To increase short-term and long-term liquidity resilience,
pendek dan panjang, Perseroan melakukan uji ketahanan the Company conducts liquidity resilience tests on
likuiditas terhadap potensi maximum cashoutflow the potential maximum cashoutflow pattern to meet
pattern untuk memenuhi kebutuhan likuiditas selama liquidity needs for the next 30 days in a stress test scenario,
30 hari ke depan dalam skenario stress test, dengan tetap while maintaining optimal liquidity reserves and stability of
mempertahankan cadangan likuiditas dan stabilitas dana third-party funds.
pihak ketiga secara optimal.
Risiko Pasar Market Risk
Risiko Pasar - Pengungkapan Kualitatif Umum Market Risk - General Qualitative Disclosures of
Bank secara Individu the Bank, Individually
Risiko pasar merujuk pada potensi kerugian yang timbul Market risk refers to the potential of losses arising from
dari perubahan kondisi pasar secara keseluruhan, yang changes in overall market conditions, which affect
memengaruhi posisi neraca, rekening administratif, dan the balance sheet position, off-balance sheet, and derivative
transaksi derivatif. Variabel pasar yang dikelola oleh Bank transactions. Market variables managed by the Bank include
mencakup risiko suku bunga dan risiko nilai tukar. interest rate risk and exchange rate risk.
Divisi Treasury sebagai risk taking unit menjalankan The Treasury Division as a risk-taking unit carries out
transaksi treasury sesuai prinsip kehati-hatian dan pedoman treasury transaction in accordance with the principle
internal serta eksternal. Perseroan menetapkan Kebijakan of prudence and internal and external guidelines.
Manajemen Risiko Pasar, Pedoman Transaksi Treasury, serta The Company establishes a Market Risk Management Policy,
limit risk appetite dan risk tolerance yang diajukan oleh Treasury Transaction Guidelines, and risk appetite and risk
Satuan Kerja Manajemen Risiko. tolerance limits proposed by the Risk Management Division.
Implementasi Rasio Pasar Market Ratio Implementation
Pelaksanaan kegiatan pengelolaan risiko pasar Bank The implementation of the Bank’s market risk management
dilakukan berdasarkan pada ketentuan Otoritas Jasa activities is based on the provisions of the Financial Services
Keuangan, yaitu Peraturan Otoritas Jasa Keuangan Authority, namely Financial Services Authority Regulation
No. 18/POJK.03/2016 dan Surat Edaran Otoritas Jasa No. 18/POJK.03/2016 and Financial Services Authority
Keuangan No. 34/SEOJK.03/2016 tentang Penerapan Circular No. 34/SEOJK.03/2016 on Risk Management
Manajemen Risiko bagi Bank Umum. Kebijakan risiko pasar Implementation for Commercial Banks. Market risk policies
termasuk strategi trading dan pengelolaan posisi banking including trading strategies and internal management
book secara internal telah diatur Bank dalam Kebijakan of banking book positions are regulated by the Bank in
Treasury dan Pedoman Transaksi Treasury. the Treasury Policy and Treasury Transaction Guidelines.
1. Eksposur risiko pasar yang dimiliki oleh Bank relatif 1. The Bank’s market risk exposure is relatively low.
rendah.
Dengan aktivitas trading yang tidak signifikan, terdapat With insignificant trading activities, there are
kesenjangan (mismatch) posisi trading book yang tidak insignificant position mismatch of trading book,
signifikan, yaitu rasio PDN Bank relatif sangat rendah, namely the relatively very low ratio of the Bank’s PDN,
tidak terdapat transaksi derivatif, struktur aset dan no derivative transactions, asset and liability structure
liabilitas kurang sensitif terhadap perubahan suku that are less sensitive to changes in interest rates, and
bunga dan repricing gap aset dan liabilitas minimal repricing gap of assets and the minimum liabilities that
dampaknya terhadap pendapatan bunga maupun have impact on interest income and capital, the Bank’s
modal, portofolio Bank didominasi oleh instrumen portfolio that is dominated by non-complex financial
keuangan yang tidak kompleks, serta aktivitas trading instruments, and trading activities that are generally to
umumnya untuk memenuhi kebutuhan nasabah. meet customer needs.
2. Bank telah melakukan identifikasi, pengukuran, 2. The Bank has identified, measured, monitored, and
pemantauan, dan pengendalian terhadap potensi controlled potential losses from market interest rate
kerugian atas pergerakan suku bunga pasar terhadap movements against the interest rate gap, mark to
interest rate gap, mark to market atas surat berharga market for securities in the trading and AFS categories
kategori trading dan AFS yang dimiliki Bank serta owned by the Bank and potential losses from foreign
potensi kerugian pergerakan valuta asing. exchange movements.
PT Bank Ganesha Tbk
274 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 277
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
3. Proses identifikasi risiko pasar dilakukan dengan 3. The market risk identification process is carried out
mengidentifikasi seluruh portofolio yang dimiliki Bank by identifying the entire portfolio owned by the Bank,
baik sisi aset dan liabilitas, portofolio surat berharga including in terms of assets and liabilities, portfolio of
terhadap potensi meningkatnya risiko suku bunga securities against the potential for increasing interest
sebagai akibat kebijakan kenaikan suku bunga The Fed rate risk as a result of the Fed’s interest rate hike policy,
yang berdampak terhadap penurunan harga portofolio with impact on the decline in the price of portfolio
Surat Berharga dengan kategori trading dan AFS serta of Securities with trading and AFS categories, and
dampak melemahnya nilai tukar Rupiah terhadap Posisi the impact of the weakening Rupiah exchange rate on
Devisa Neto yang dimiliki. the Net Foreign Exchange Position owned.
4. Melakukan stress test dan pengukuran potensi kerugian 4. Conducting stress tests and measuring potential
terhadap dampak kebijakan The Fed terhadap losses against the impact of The Fed’s policy on
meningkatnya suku bunga dengan metode Interest increasing interest rates using the Interest Rate Risk in
Rate Risk in The Banking Book untuk mengukur dampak The Banking Book method to measure the impact on
terhadap Net Interest Income dan Economic Value, Net Interest Income and Economic Value, identifying
melakukan identifikasi dan pengukuran terhadap potensi and measuring potential losses on Securities portfolios
kerugian portofolio Surat Berharga dengan metode using the Present Value Book Value (PVBV) method,
Present Value Book Value (PVBV), sedangkan pengukuran while measuring exchange rate risk against the potential
risiko nilai tukar terhadap potensi melemahnya nilai weakening of the Rupiah exchange rate against
tukar Rupiah terhadap Posisi Devisa Neto yang dimiliki the Bank’s Net Foreign Exchange Position is carried out
Bank dilakukan dengan metode Variance Covariance. by using the Variance Covariance method.
5. Melakukan pemantauan dan pengendalian terhadap 5. Conducting daily monitoring and control of potential
potensi kerugian mark to market terhadap portofolio mark to market losses on securities portfolios to ensure
surat berharga secara harian untuk memastikan potensi that potential losses can be mitigated properly.
kerugian dapat dimitigasi dengan baik.
6. Tidak terdapat pemindahan instrumen antar Regulatory 6. There is no transfer of instruments between Regulatory
Books yang dilakukan oleh Bank. Books carried out by the Bank.
Struktur dan Organisasi Manajemen Risiko untuk Structure and Organization of Risk Management
Risiko Pasar for Market Risk
Dewan Komisaris dan Direksi telah dilibatkan dalam The Board of Commissioners and Board of Directors have
organisasi manajemen risiko pasar. Pada tingkat Dewan been engaged in the market risk management organization.
Komisaris telah dibentuk Komite Pemantauan Risiko sebagai At the Board of Commissioners level, a Risk Monitoring
pengawas tertinggi. Di tingkat Direksi telah dibentuk Komite Committee has been established as the highest supervisor.
Manajemen Risiko dan/atau ALCO yang berperan dalam At the Board of Directors level, a Risk Management
pengendalian risiko serta pengelolaan risiko pasar. Committee and/or ALCO have been established with their
roles in controlling risk and managing market risk.
Fungsi kontrol untuk risiko pasar secara menyeluruh The control function for overall market risk uses the concept
menggunakan konsep three lines of defense dan telah of three lines of defense and has been implemented through:
diimplementasikan melalui:
1. Pemisahan fungsi yang jelas antara unit kerja (risk 1. Clear separation of functions between divisions (risk
taking unit) dengan unit kerja yang melaksanakan fungsi taking unit) and divisions that carry out risk control
pengendalian risiko (Satuan Kerja Manajemen Risiko) di function (Risk Management Division) in determining
dalam penetapan struktur organisasi; the organizational structure;
2. Penetapan Satuan Kerja Manajemen Risiko sebagai unit 2. Establishment of the Risk Management Division
kerja independen (second line of defense) yang membuat as an independent division (second line of defense) that
kebijakan manajemen risiko, metodologi pengukuran formulates risk management policies, risk measurement
risiko, evaluasi limit risiko, dan melakukan validasi data; methodologies, evaluates risk limits, and performs data
validation;
3. Satuan Kerja Audit Intern secara berkala melakukan 3. The Internal Audit Division regularly conducts audits
pemeriksaan (third line of defense) untuk menilai (third line of defense) to assess the implementation of
pelaksanaan proses dan sistem manajemen risiko pada risk management processes and systems in functional
aktivitas fungsional yang memiliki eksposur risiko; dan activities that have risk exposure; and
4. Menerapkan pemisahan fungsi antara lain front office, 4. Implementation of separation of functions including
back office, dan middle office. front office, back office, and middle office.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 275
Page 278
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pelaksanaan proses identifikasi, pengukuran, pemantauan, The implementation of risk identification, measurement,
dan pengendalian risiko didukung oleh Sistem Informasi monitoring, and control process is supported by the Risk
Manajemen Risiko (SIM), di antaranya dengan melakukan Management Information System (MIS), including by
rapat ALCO setiap bulannya dan laporan pemantauan holding monthly ALCO meetings and monthly monitoring
bulanan Profil Risiko Pasar yang didistribusikan kepada reports on the Market Risk Profile distributed to the Board of
Direksi, Dewan Komisaris, dan unit kerja terkait. Directors, Board of Commissioners, and relevant divisions.
Risiko Operasional Operational Risk
Risiko operasional adalah risiko yang terkait dengan setiap Operational risk is the risk associated with every activity in
aktivitas dalam proses bisnis operasional yang dilakukan oleh the operational business process carried out by the Bank,
Bank yang dapat memicu risiko reputasi, hukum, kepatuhan, which can trigger reputation, legal, compliance, and other
dan risiko lainnya jika tidak dikelola dengan baik. risks if not managed properly.
Bank mengidentifikasi risiko operasional melalui aplikasi The Bank identifies operational risk through the Operational
Operational Risk Self Assessment dan Loss Event Database. Risk Self Assessment and Loss Event Database applications.
Sementara pengukuran risiko operasional dilakukan Meanwhile, operational risk is measured by using the Basic
dengan metode Basic Indicator Approach untuk menghitung Indicator Approach method to calculate minimum capital
kecukupan modal minimum. adequacy.
Risiko Operasional - Pengungkapan Kualitatif Operational Risk - General Qualitative Disclosures
Umum Bank secara Individu of the Bank, Individually
Risiko operasional merujuk pada potensi kerugian yang Operational risk refers to the potential for losses due to
disebabkan oleh ketidakcukupan atau kegagalan dalam inadequacy or failure in internal processes, human error,
proses internal, kesalahan manusia, kegagalan sistem, atau system failure, or as a result of external events.
akibat dari kejadian eksternal.
Implementasi Risiko Operasional Operational Risk Implementation
Tujuan pengelolaan risiko operasional untuk memitigasi The objective of operational risk management is to mitigate
eksposur risiko operasional yang dapat menyebabkan operational risk exposures that can cause financial or
kerugian finansial maupun non-finansial bagi Perseroan. non-financial losses to the Company. Operational risk
Manajemen risiko operasional dilakukan melalui berbagai alat management is implemented through various tools such
seperti Operational Risk Self Assessment, Loss Event Database, as the Operational Risk Self Assessment, Loss Event
dan penerapan Business Continuity Management. Perseroan Database, and the implementation of Business Continuity
juga terus meningkatkan pemahaman karyawan terhadap Management. The Company also continues to improve
manajemen risiko dengan menanamkan budaya sadar risiko, employee understanding of risk management by instilling
meningkatkan kesadaran terhadap potensi kecurangan (fraud risk awareness culture, increasing fraud awareness, and
awareness), serta mengadakan sosialisasi dan pelatihan terkait conducting dissemination and training related to risk
manajemen risiko. Selain itu, penguatan pengendalian management. In addition, risk control is strengthened in
risiko dilakukan pada setiap aktivitas operasional. every operational activity.
Penerapan Manajemen Risiko Risk Management Implementation
Pelaksanaan kegiatan pengelolaan risiko operasional The management activities of the Bank’s operational risk is
Bank dilakukan berdasarkan ketentuan Otoritas Jasa carried out based on the provisions of the Financial Services
Keuangan, yaitu Peraturan Otoritas Jasa Keuangan Authority, namely Financial Services Authority Regulation
No. 18/POJK.03/2016 dan Surat Edaran Otoritas Jasa No. 18/POJK.03/2016 and Financial Services Authority
Keuangan No. 34/SEOJK.03/2016 tentang Penerapan Circular No. 34/SEOJK.03/2016 on Risk Management
Manajemen Risiko bagi Bank Umum. Implementation for Commercial Banks.
Struktur dan Organisasi Manajemen Risiko Structure and Organization of Operational Risk
Operasional Management
1. Dewan Komisaris dan Direksi dilibatkan dalam 1. The Board of Commissioners and Board of Directors are
organisasi manajemen risiko. Pada tingkat Dewan involved in the risk management organization. At the Board
Komisaris dibentuk Komite Pemantau Risiko sebagai of Commissioners level, a Risk Monitoring Committee
pengawas tertinggi. Komite Manajemen Risiko di tingkat is established as the highest supervisor. The Risk
PT Bank Ganesha Tbk
276 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 279
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Direksi berperan dalam pengendalian risiko serta selaku Management Committee at the Board of Directors level has
unit kontrol atau pemantau seluruh risiko pada kegiatan roles in risk control and as a control unit or monitor of all
operasional Bank. risks in the Bank’s operational activities.
2. Struktur organisasi manajemen risiko operasional: 2. The organizational structure of operational risk
management:
a. Memisahkan garis tugas, tanggung jawab, dan a. Separating the lines of duties, responsibilities, and
kewenangan dengan jelas dan tegas disetiap fungsi authorities clearly and firmly in each risk owner
pemilik risiko (Risk Taking Unit), fungsi kontrol dan function (Risk Taking Unit), control and monitoring
pemantauan (Satuan Kerja Manajemen Risiko dan function (Risk Management Division and Compliance
Satuan Kerja Kepatuhan) serta fungsi pemeriksaan Division), and audit function (Internal Audit Division);
(Satuan Kerja Audit Intern);
b. Tugas dan tanggung jawab serta kewenangan b. The duties, responsibilities, and authorities
pada level aktivitas transaksi dibedakan fungsinya at transaction activity level are distinguished by
antara lain input, maker, checker, dan approval yang their functions, including input, maker, checker,
dituangkan juga dalam pedoman operasional Bank; and approval which are also stated in the Bank’s
operational guidelines;
c. Pemisahan fungsi kewenangan persetujuan secara c. Separation of approval authority function
independen dari fungsi yang melakukan transaksi independently from the function that carries out
operasional (Batas Wewenang Memutus Kredit, operational transactions (Credit Decision Authority
Daftar Wewenang Operasional, dan lain-lain); dan Limit, Operational Authority List, etc.); and
d. Satuan Kerja Manajemen Risiko melaksanakan d. The Risk Management Division carries out
fungsi koordinasi dan sosialisasi seluruh proses the function of coordinating and disseminating
manajemen risiko Bank untuk meminimalkan the overall risk management process of the Bank
potensi maupun dampak dari berbagai jenis risiko in order to minimize the potential and impact of
yang dihadapi oleh Bank. Satuan Kerja Manajemen various types of risks faced by the Bank. The Risk
Risiko membangun proses yang komprehensif Management Division develops a comprehensive
dalam mengidentifikasi, mengukur, memantau, process for identifying, measuring, monitoring, and
dan mengendalikan risiko serta menyampaikan controlling risks, as well as submitting reports on
laporan atas tingkat risiko dan membangun sistem risk levels and building a reliable internal control
pengendalian internal yang andal. system.
3. Fungsi kontrol untuk risiko operasional secara 3. The control function for overall operational risk uses
menyeluruh menggunakan konsep three lines of defense the concept of three lines of defense and has been
dan telah diimplementasikan melalui: implemented through:
a. Unit Kerja Operasional (risk taking unit/first a. The Operational Division (risk taking unit/first line)
line) dalam menjalankan seluruh aktivitas in carrying out all its operational activities uses
operasionalnya menggunakan konsep pengawasan the concept of inherent supervision to identify,
melekat melakukan identifikasi, kontrol (maker, control (maker, checker, and approval), and monitor
checker, dan approval) dan monitoring guna to ensure that all operational implementation is
memastikan seluruh pelaksanaan operasional in accordance with the applicable guidelines and
telah sesuai dengan pedoman dan ketentuan yang provisions, guaranteeing data accuracy and validity;
berlaku, menjamin keakuratan dan validitas data;
b. Satuan Kerja Manajemen Risiko (second line) b. The Risk Management Division (second line)
melakukan pemantauan dan pengukuran risiko monitors and measures operational risk of
operasional dampak kerugian operasional, evaluasi the impact of operational losses, evaluates and
serta mengkaji kebijakan dan prosedur dalam rangka reviews policies and procedures to ensure all
memastikan seluruh potensi risiko operasional telah potential operational risks are identified and have
teridentifikasi serta ada mitigasi yang memadai; adequate mitigation;
c. Satuan Kerja Audit Intern (third line) melakukan c. The Internal Audit Division (third line) conducts
pengawasan dengan pemeriksaan sesuai program supervision by examining according to the audit
audit untuk memastikan bahwa efektivitas program to ensure that the effectiveness of
pelaksanaan operasional Bank telah dilakukan the Bank’s operations has been carried out
sesuai dengan pedoman dan ketentuan yang in accordance with applicable guidelines and
berlaku dan sistem pengendalian internal; provisions and the internal control system;
d. Menerapkan konsep pengawasan melekat dengan d. Implementing the concept of inherent supervision
menggunakan konsep maker, checker, dan approval using the concept of maker, checker, and approval in
pada seluruh kegiatan operasional; all operational activities;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 277
Page 280
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
e. Penetapan limit risk appetite dan tolerance; dan e. Determining the risk appetite and tolerance limits;
and
f. Penetapan kewenangan persetujuan transaksi f. Determining the authority to approve operational
aktivitas operasional. activity transactions.
4. Perhitungan ATMR risiko operasional mengacu kepada 4. The calculation of operational risk RWA refers
Surat Edaran Otoritas Jasa Keuangan No. 6/SEOJK.03/2020 to the Financial Services Authority Circular
mengenai Perhitungan ATMR Risiko Operasional dengan No. 6/SEOJK.03/2020 on the Calculation of Operational
menggunakan pendekatan standar. Untuk risiko Risk RWA by using standard approach. For operational
operasional berdasarkan laporan keuangan, Bank masuk risk based on financial statements, the Bank is included
dalam kategori bucket Indikator Bisnis 1 (IB 1) sehingga in Business Indicator 1 (IB 1) bucket category, therefore,
untuk tujuan perhitungan rata-rata kerugian tahunan the purpose of calculating the average annual loss
menggunakan batasan minimum kejadian kerugian using the minimum limit for operational loss events
operasional (loss event) ditetapkan sebesar Rp300.000.000,-. (loss events) is set at Rp300,000,000. By using historical
Dengan menggunakan data historis kerugian operasional operational of loss data for the past 10 years, it
selama 10 tahun terakhir didapati bahwa loss event per was found that no loss event per incident reached
kejadian tidak ada yang mencapai batasan minimum the minimum limit (Rp300,000,000), therefore, the Bank
(Rp300.000.000,-), sehingga Bank menetapkan nilai FPKI sets FPKI value at 1, the FPKI value is used as a multiplier
sebesar 1, nilai FPKI digunakan sebagai faktor pengali factor with KIB value to generate the Operational Risk
dengan nilai KIB untuk menghasilkan nilai Modal Minimum Capital (MMRO) value.
Minimum Risiko Operasional (MMRO).
5. Pelaksanaan proses identifikasi, pengukuran, pemantauan, 5. The implementation of risk identification, measurement,
dan pengendalian risiko didukung oleh Sistem Informasi monitoring, and control process is supported by the Risk
Manajemen Risiko (SIM), serta digunakannya aplikasi Management Information System (MIS), as well
pendukung lain seperti Operational Risk Self Assessment, as the use of other supporting applications such
Loss Event Database, dan Report Reminder. as Operational Risk Self Assessment, Loss Event
Database, and Report Reminder.
Risiko Hukum Legal Risk
Risiko Hukum - Pengungkapan Kualitatif Umum Legal Risk - General Qualitative Disclosures of
Bank secara Individu the Bank, Individually
Risiko hukum merupakan risiko yang timbul akibat adanya Legal risk is the risk that arises due to lawsuits and/or
tuntutan hukum dan/atau kelemahan dalam aspek yuridis. weaknesses in juridical aspects.
Implementasi Risiko Hukum Legal Risk Implementation
Pengelolaan manajemen risiko hukum dilakukan oleh Legal risk management is carried out by the Legal and
Bagian Legal dan Remedial melalui berbagai langkah Remedial Division through various strategic steps, among
strategis, antara lain: others:
1. Melakukan analisis terhadap peraturan perundang- 1. Conduct an analysis of laws and regulations, both newly
undangan, baik yang baru diterbitkan maupun yang issued and existing ones, and review actual legal events
telah berlaku, serta mengkaji peristiwa hukum aktual to ensure that the Bank’s internal policies remain in line
untuk memastikan bahwa kebijakan internal Bank tetap with the applicable laws and regulations;
selaras dengan ketentuan hukum yang berlaku;
2. Memberikan pendapat atau rekomendasi hukum atas 2. Provide legal opinion or recommendation on
perjanjian kerja sama atau dokumen kesepakatan antara cooperation agreements or agreement documents
Bank dengan pihak ketiga guna melindungi kepentingan between the Bank and third parties, to protect
hukum Bank sebelum dokumen tersebut disetujui dan the Bank’s legal interests before the document is
ditandatangani oleh pejabat berwenang; dan approved and signed by authorized officials; and
3. Memastikan bahwa setiap transaksi perbankan, 3. Ensure that every banking transaction, including
termasuk aktivitas operasional, perkreditan, dan operational activities, credit, and employment relations
hubungan ketenagakerjaan telah dilaksanakan sesuai has been carried out in accordance with applicable
dengan peraturan perundang-undangan yang berlaku laws and regulations and supported by adequate legal
dan didukung oleh dokumen hukum yang memadai. documents.
PT Bank Ganesha Tbk
278 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 281
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Gugatan atau permasalahan hukum, langkah-langkah Lawsuits or legal problems, the Bank took measures
dilakukan Bank meliputi: as follows:
1. Berkoordinasi dengan unit kerja terkait untuk 1. Coordinating with related divisions to obtain relevant
mendapatkan informasi dan data yang relevan; information and data;
2. Melaksanakan pendampingan dalam menangani 2. Providing assistance in handling legal cases, including
kasus hukum, termasuk memberikan konsultasi atas providing consultation on technical legal issues faced by
permasalahan hukum teknis yang dihadapi Bank; the Bank;
3. Melakukan penanganan atas perkara yang masuk ke 3. Carrying out handling of cases in court with a planned
proses pengadilan dengan pendekatan yang terencana; approach;
4. Dalam kasus tuntutan hukum dengan potensi kerugian 4. In cases of lawsuit with the potential of significant losses
yang signifikan atau yang dapat berdampak besar or lawsuit that can have major impact on the Bank’s
terhadap reputasi Bank, disiapkan rencana kontingensi reputation, a contingency plan is prepared in legal risk
berupa tindakan mitigasi risiko hukum, seperti mitigation measures, such as involving professional
melibatkan jasa pengacara profesional dan melaporkan lawyer services and reporting the case progress to
perkembangan kasus tersebut kepada Direksi; dan the Board of Directors; and
5. Menjalin koordinasi dengan pihak-pihak eksternal yang 5. Coordinate with related external parties, such as police,
terkait, seperti kepolisian, pengadilan, kejaksaan, Badan court, prosecutors, National Land Agency, lawyers, and
Pertanahan Nasional, pengacara, dan pihak terkait other related parties to support the settlement of legal
lainnya untuk mendukung penyelesaian masalah hukum. issues.
Sebagai bagian dari proses evaluasi risiko hukum, Bagian As part of legal risk evaluation process, the Legal and
Legal dan Remedial bekerja sama dengan Satuan Kerja Remedial Department cooperates with the Risk Management
Manajemen Risiko dalam menyusun dan menyampaikan Division in preparing and submitting legal risk profile report
laporan profil risiko hukum kepada Direksi. to the Board of Directors.
Risiko Reputasi Reputation Risk
Risiko Reputasi - Pengungkapan Kualitatif Umum Reputation Risk - General Qualitative Disclosures
Bank secara Individu of the Bank, Individually
Risiko reputasi adalah risiko yang timbul akibat penurunan Reputation risk is the risk that arises from a decrease in
tingkat kepercayaan pemangku kepentingan yang the level of stakeholder trust due to negative perceptions of
disebabkan oleh persepsi negatif terhadap Bank. the Bank.
Implementasi Risiko Reputasi Reputation Risk Implementation
Untuk mengelola risiko reputasi secara efektif, Bank To manage reputation risk effectively, the Bank begins
memulai proses identifikasi melalui berbagai sumber data the identification process through various sources of data
atau informasi, seperti pemberitaan media massa, aktivitas or information, such as mass media coverage, activities
pada situs jejaring sosial Perseroan, serta pengaduan on the Company’s social networking sites, and customer
atau komplain nasabah yang diterima melalui saluran complaints or grievances received through the available
layanan yang tersedia. Seluruh informasi tersebut dicatat, service channels. All of this information is recorded,
ditatausahakan, diolah, dan diklasifikasikan berdasarkan administered, processed, and classified based on frequency,
frekuensi, dampak, serta tingkat materialitasnya dengan impact, and level of materiality neatly and presented in an
rapi dan disajikan secara informatif. informative manner.
Bagian Service Quality Management & Call Center serta The Department of Service Quality Management & Call
Corporate Secretary menjalankan fungsi pengelolaan Center and Corporate Secretary carry out the management
dan kordinasi atas risiko reputasi. Bagian Service Quality and coordination functions of reputation risk. The Service
Management bertanggung jawab atas pengelolaan risiko Quality Management Department is responsible for
reputasi terkait keluhan nasabah, sementara bagian managing reputation risk related to customer complaints,
Corporate Secretary menangani potensi pemberitaan while the Corporate Secretary Department handles potential
negatif di media massa, situs jejaring sosial, dan platform negative coverage in the mass media, social networking
digital lainnya. Seluruh aktivitas pemantauan dan tindak sites, and other digital platforms. All monitoring and follow-
lanjut risiko reputasi dilaporkan secara rutin setiap bulan up activities of reputation risk are reported periodically
kepada Direksi. every month to the Board of Directors.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 279
Page 282
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Bank memiliki sistem dan prosedur penanganan pengaduan The Bank has a system and procedure for handling
nasabah untuk menindaklanjuti serta menyelesaikan customer complaints to immediately follow up and resolve
keluhan dengan cepat. Mekanisme pengendalian risiko complaints. The reputation risk control mechanism
reputasi terus dikembangkan secara berkelanjutan untuk continues to be developed in a sustainable manner to
meningkatkan efektivitasnya. Upaya pengendalian meliputi increase its effectiveness. Control efforts include preventive
tindakan preventif terhadap potensi risiko reputasi serta measures against potential reputation risk as well as rapid
respons cepat dan pemulihan saat terjadi insiden yang response and recovery when an incident with impact on
berdampak pada reputasi. reputation occurs.
Apabila terjadi situasi krisis, maka pengelolaan risiko In the event of a crisis situation, the management of
reputasi diatur melalui kebijakan manajemen kelangsungan reputation risk is regulated through business continuity
usaha yang bertujuan meminimalkan dampak risiko reputasi management policy that aims to minimize the impact of
selama terjadi gangguan atau bencana. Tim Manajemen reputation risk in the event of a disruption or disaster.
Krisis yang dibentuk mulai dari kantor pusat hingga kantor The Crisis Management Team formed from the head office to
cabang memiliki peran strategis dalam menangani situasi the branch offices has a strategic role in handling emergency
darurat dan memastikan pengelolaan risiko reputasi tetap situations and ensuring that reputation risk management
terjaga. Fokus utama dalam pengelolaan risiko reputasi saat is maintained. The main focus in managing reputation
krisis adalah menjaga kepercayaan nasabah, Pemegang risk during crisis is to maintain the trust of customers,
Saham, dan masyarakat terhadap nama baik Bank. Shareholders, and the community in the Bank’s good name.
Sebagai bagian dari langkah strategis, Bank memastikan As part of its strategic steps, the Bank ensures that
manajemen risiko reputasi dilakukan melalui komunikasi the management of reputation risk is carried out through
yang konsisten, keterbukaan informasi, dan transparansi consistent communication, information disclosure, and
kepada seluruh pemangku kepentingan. Selain itu, transparency to all stakeholders. In addition, harmonious
hubungan yang harmonis dengan media juga terus dijaga relationship with the media is also maintained to
guna meminimalkan dan menangani keluhan pemangku minimize and handle stakeholders’ complaints which
kepentingan yang berpotensi menimbulkan publikasi have the potential to cause negative publications against
negatif terhadap Bank. the Bank.
Risiko Stratejik Strategic Risk
Risiko Stratejik - Pengungkapan Kualitatif Umum Strategic Risk - General Qualitative Disclosures of
Bank secara Individu the Bank, Individually
Risiko stratejik adalah risiko yang timbul akibat Strategic risk is the risk that arises due to inaccuracy in
ketidaktepatan dalam pengambilan atau pelaksanaan making or implementing a strategic decision, as well as
keputusan strategis, serta kegagalan dalam merespons failure to respond to changes in the business environment.
perubahan pada lingkungan bisnis.
Implementasi Manajemen Risiko Stratejik Strategic Risk Management Implementation
Manajemen risiko stratejik Bank didasarkan pada Pedoman The Bank’s strategic risk management is based on
Penerapan Manajemen Risiko Stratejik serta kebijakan the Strategic Risk Management Implementation
dan prosedur lain, seperti Pedoman Penyusunan Produk Guidelines as well as other policies and procedures, such
dan Aktivitas Baru. Tanggung jawab pengelolaan risiko as the Guidelines for Developing New Products and
stratejik berada pada bagian Corporate Secretary, di bawah Activities. The responsibility for managing strategic risk lies
pengawasan langsung Direktur Utama. with the Corporate Secretary, under direct supervision of
the President Director.
Pelaksanaan manajemen risiko stratejik dilakukan melalui The implementation of strategic risk management is
proses perencanaan strategis, termasuk penyusunan carried out through a strategic planning process, including
planning dan budgeting yang memastikan strategi Bank the preparation of planning and budgeting that ensures
selaras dengan visi dan misi Perseroan. Visi dan misi the alignment of the Bank’s strategy with the Company’s
tersebut menjadi acuan utama dalam penyusunan rencana vision and mission. The vision and mission serve as the main
bisnis tahunan Perseroan. references in preparing the Company’s annual business plan.
PT Bank Ganesha Tbk
280 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 283
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Rencana kerja tahunan disiapkan oleh Direksi dan The annual work plan is prepared by the Board of Directors
mendapatkan persetujuan dari Dewan Komisaris dan and approved by the Board of Commissioners, and
mensosialisasikan rencana tersebut kepada seluruh disseminated to all employees. The strategy is prepared by
karyawan. Penyusunan strategi menggunakan analisis using Strengths, Weaknesses, Opportunities, and Threats
Strengths, Weaknesses, Opportunities, and Threats (SWOT) (SWOT) analysis with due observance of external factors and
dengan mempertimbangkan faktor eksternal dan tingkat level of risk. Active supervision of strategy implementation
risiko. Pengawasan aktif terhadap implementasi strategi is carried out through monitoring the achievement of
dilakukan melalui pemantauan capaian rencana kerja annual work plan by the Board of Directors, which is also
tahunan oleh Direksi, yang diawasi pula oleh Dewan supervised by the Board of Commissioners through the Risk
Komisaris melalui Komite Pemantau Risiko. Monitoring Committee.
Risiko stratejik dilakukan evaluasi secara berkala dalam Strategic risk is evaluated periodically in various forums,
berbagai forum, seperti rapat Direksi, rapat Komite such as Board of Directors’ meetings, Risk Management
Manajemen Risiko, dan branch performance review meeting Committee’s meetings, and branch performance review
untuk menyelaraskan strategi antar unit kerja. Perseroan meeting to align strategies among divisions. The Company
juga telah menyusun rencana bisnis jangka panjang has also prepared long-term business plans (corporate
(corporate plan) serta RBB yang dievaluasi setiap tahun plans) and RBB, evaluated annually to remain relevant to
agar tetap relevan dengan dinamika lingkungan usaha. the dynamics of business environment. The long-term
Rencana bisnis jangka panjang berfungsi sebagai panduan business plan serves as the main guide that can also be
utama yang juga dapat disesuaikan jika terdapat perubahan adjusted if there are significant changes to the business
signifikan pada lingkungan bisnis dan sumber daya Bank. environment and the Bank’s resources.
Bank menetapkan strategi pengembangan teknologi, The Bank determines strategies for developing technology,
sumber daya manusia, produk, layanan, jaringan, dan pasar human resources, products, services, networks, and markets
untuk mempertahankan daya saing dan keberlanjutan to maintain its competitiveness and business sustainability.
usaha. Budaya manajemen risiko stratejik tercermin dalam The strategic risk management culture is reflected in the risk
profil risiko, dengan pengukuran melalui analisis eksposur profile, with measurements through exposure analysis
terhadap limit yang ditetapkan, seperti pencapaian aset, against the established limits, such as asset achievement,
ekspansi pinjaman, dana pihak ketiga, dan efisiensi loan expansion, third-party funds, and cost efficiency.
biaya. Tindak lanjut risiko stratejik yang signifikan Significant follow-ups of strategic risk are documented
didokumentasikan dalam profil risiko dan dibahas dalam in the risk profile and discussed in the Risk Management
rapat Komite Manajemen Risiko. Committee’s meeting.
Risiko Kepatuhan Compliance Risk
Budaya manajemen risiko kepatuhan melalui sosialisasi, The compliance risk management culture continues to be
pelatihan, dan peningkatan pemantauan. Fokus utama improved through dissemination, training, and increased
manajemen risiko kepatuhan adalah memastikan monitoring. The main focus of compliance risk management
kepatuhan terhadap ketentuan internal dan eksternal serta is to ensure the compliance with internal and external
menghindari pelampauan risk appetite dan risk tolerance provisions and avoid exceeding the risk appetite and risk
yang telah ditetapkan. tolerance set.
Risiko kepatuhan dikelola oleh Satuan Kerja Kepatuhan Compliance risk is managed by the Compliance Division
yang menjalankannya secara independen dan melaporkan which carries it out independently and reports it directly
langsung kepada Direktur Kepatuhan. Hal ini bertujuan to the Compliance Director. This aims to ensure that
untuk memastikan bahwa Perseroan senantiasa mematuhi the Company continues to comply with all applicable laws,
seluruh peraturan, perundang-undangan, dan ketentuan regulations, and provisions. Compliance risk management
yang berlaku. Pengelolaan risiko kepatuhan dilakukan is carried out through consistent implementation of internal
melalui penerapan sistem pengendalian internal yang control system. To ensure its effectiveness, the Internal
konsisten. Untuk memastikan efektivitasnya, Satuan Kerja Audit Division conducts internal audits to verify internal
Audit Intern melaksanakan audit internal guna memverifikasi control related to compliance risk.
pengendalian internal terkait risiko kepatuhan.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 281
Page 284
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Risiko Kepatuhan - Pengungkapan Kualitatif Compliance Risk - General Qualitative Disclosures
Umum Bank secara Individu of the Bank, Individually
Risiko kepatuhan merupakan risiko yang muncul akibat Compliance risk is the risk that arises due to
ketidakpatuhan atau kegagalan Perseroan dalam non-compliance or failure of the Company to implement
melaksanakan peraturan perundang-undangan dan the applicable laws and regulations.
ketentuan yang berlaku.
Implementasi Risiko Kepatuhan Compliance Risk Implementation
Bank senantiasa memantau kepatuhan terhadap peraturan The Bank continuously monitors its compliance with
regulator untuk menghindari sanksi seperti teguran, denda, regulatory regulations to avoid sanctions such as warnings,
atau pencabutan lisensi. Pengelolaan risiko kepatuhan fines, or revocation of licenses. Compliance risk management
diterapkan di seluruh aktivitas operasional dengan Direktur is implemented across all operational activities with
Kepatuhan dan Satuan Kerja Kepatuhan sebagai koordinator the Compliance Director and Compliance Division as the main
utama. Didukung oleh Satuan Kerja Manajemen Risiko dan coordinators. Supported by the Risk Management Division
pemimpin unit kerja, Bank membangun budaya sadar and division heads, the Bank builds risk awareness culture.
risiko. Selain itu, Satuan Kerja Kepatuhan berkoordinasi Furthermore, the Compliance Division coordinates with
dengan Satuan Kerja Manajemen Risiko menyusun laporan the Risk Management Division to prepare the compliance
profil risiko kepatuhan untuk dilaporkan kepada Direksi. risk profile report to be submitted to the Board of Directors.
Program Anti-Pencucian Uang dan Pencegahan Pendanaan The Anti-Money Laundering and Counter-Terrorist
Terorisme telah dilaksanakan sesuai dengan ketentuan Financing Program has been implemented in accordance
yang berlaku. Untuk mendukung hal tersebut, sosialisasi with applicable regulations. To support this program,
mengenai Customer Due Diligence dilakukan secara berkala dissemination on Customer Due Diligence is carried out
guna meningkatkan kesadaran dan kepatuhan unit kerja periodically to improve awareness and compliance of
operasional Perseroan terhadap prosedur ini. Selain itu, the Company’s operational division with this procedure.
Perseroan juga telah memiliki kebijakan dan standar Moreover, the Company also has policies and standard
operasional prosedur terkait Anti-Pencucian Uang dan operating procedures related to Anti-Money Laundering
Pencegahan Pendanaan Terorisme untuk melindungi Bank and Counter-Terrorist Financing to protect the Bank
dari potensi tindak pidana pencucian uang dan terorisme. from potential crime of money laundering and terrorism.
Hal tersebut didukung dengan implementasi sistem anti- This is supported by the implementation of anti-money
pencucian uang untuk memantau transaksi mencurigakan, laundering system to monitor suspicious transactions,
termasuk laporan Cash Transaction Report dan Suspicious including Cash Transaction Report and Suspicious
Transaction Report. Transaction Report.
Satuan Kerja Kepatuhan juga berperan dalam pemantauan The Compliance Division also plays a role in monitoring
kepatuhan terkait pemenuhan komitmen kepada regulator, compliance related to the fulfillment of commitments to
penyesuaian kebijakan baru mengikuti perubahan ketentuan regulators, adjustment to new policies following changes
eksternal, serta hal-hal yang disyaratkan oleh regulator, seperti in external provisions, and matters required by regulators,
perencanaan, pelaksanaan, dan pelaporan aktivitas baru. such as planning, implementing, and reporting new activities.
Risiko Terkait Iklim Climate-Related Risks
Perseroan menyadari bahwa risiko iklim menjadi faktor The Company realizes that climate risk is a significant factor
penting yang dapat memengaruhi operasional, aset, that can impact operations, assets, and long-term strategic
dan perencanaan strategis jangka panjang. Dalam hal planning. In terms of operations, the Company evaluates
operasional, Perseroan menilai potensi gangguan akibat the potential disruptions due to natural disaster,
bencana alam, fluktuasi suhu, atau kejadian ekstrem lainnya temperature fluctuation, or other extreme events that
yang dapat memengaruhi jaringan kantor, infrastruktur may impact office networks, technology infrastructure,
teknologi, dan layanan nasabah. Upaya mitigasi dilakukan and customer service. Mitigation measures are carried
melalui penerapan sistem business continuity plan, out by implementing business continuity plan system and
penguatan infrastruktur fisik dan digital. strengthening physical and digital infrastructure.
PT Bank Ganesha Tbk
282 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 285
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Terkait aset, Perseroan melakukan evaluasi dampak Regarding assets, the Company evaluates the climate impact
iklim terhadap nilai portofolio, termasuk properti dan on portfolio value, including property and supporting
fasilitas pendukung, guna memastikan aset tetap aman, facilities, to ensure that assets remain safe, productive, and
produktif, dan sesuai dengan standar manajemen risiko. compliant with risk management standards. Meanwhile,
Sedangkan dalam perencanaan strategis, Perseroan in strategic planning, the Company considers the risks of
mempertimbangkan risiko transisi menuju ekonomi rendah transition to a low-carbon economy, including regulatory
karbon, termasuk perubahan regulasi, permintaan nasabah, changes, customer demand, and sustainable investment
dan tren investasi berkelanjutan. Hal ini memastikan setiap trends. These matters ensure that every climate risk and
risiko dan peluang iklim dapat direspons secara tepat waktu opportunity can be addressed in a timely manner and
dan mendukung pertumbuhan yang berkelanjutan. supports sustainable growth.
Dengan pendekatan ini, Perseroan tidak hanya memitigasi With this approach, the Company not only mitigates
potensi dampak negatif iklim, tetapi juga menciptakan nilai potential negative climate impacts but also creates
jangka panjang melalui pengelolaan risiko yang proaktif long-term value through proactive risk management and
dan pemanfaatan peluang keberlanjutan. utilization of sustainability opportunities.
Sesuai dengan perturan dan arahan Otoritas Jasa Keuangan In accordance with the regulations and directives of
terkait dengan risiko iklim, Bank telah melakukan penilaian Financial Services Authority regarding climate risk, the Bank
Climate Risk Management and Scenario Analysis (CRMS) conducted Climate Risk Management and Scenario Analysis
posisi Desember 2024 dan melaporkannya kepada Otoritas (CRMS) assessment as of December 2024 and reported it to
Jasa Keuangan pada 29 Agustus 2025. the Financial Services Authority on August 29, 2025.
Pengelolaan Risiko terkait Keuangan Risk Management related to Sustainable
Berkelanjutan Finance
Bank secara konsisten menerapkan prinsip kehati- The Bank consistently applies prudent principles in
hatian dalam mengelola risiko sosial dan lingkungan managing social and environmental risks associated with
yang terkait dengan seluruh aktivitas penghimpunan all fundraising and funding activities. This risk management
maupun penyaluran dana. Pengelolaan risiko tersebut includes identification, measurement, mitigation,
meliputi identifikasi, pengukuran, mitigasi, pengawasan, supervision, and regular monitoring of potential impacts
serta pemantauan berkala terhadap potensi dampak that may affect social and environmental conditions
yang dapat memengaruhi kondisi sosial dan lingkungan surrounding its business activities. These risks include
di sekitar kegiatan usaha. Risiko tersebut mencakup the potential for negative impacts from projects or activities
kemungkinan timbulnya dampak negatif dari proyek atau financed by the Bank. Through this approach, the Bank
kegiatan yang memperoleh pembiayaan dari Bank. Melalui is committed to supporting responsible and sustainable
pendekatan ini, Bank berkomitmen untuk mendukung financing practices, while maintaining a balance between
tercapainya praktik pembiayaan yang bertanggung jawab achieving business performance and positive contributions
dan berkelanjutan, serta menjaga keseimbangan antara to society and the environment.
pencapaian kinerja bisnis dan kontribusi positif terhadap
masyarakat serta lingkungan.
Evaluasi Penerapan Sistem Manajemen Risiko Evaluation of Risk Management System
Implementation
Dalam rangka meningkatkan efektivitas penerapan sistem To improve the effectiveness of its risk management
manajemen risiko, Bank melakukan evaluasi secara berkala system implementation, the Bank conducts periodic and
dan berkelanjutan. Langkah ini untuk memastikan bahwa continuous evaluations. This step ensures that every risk
setiap kebijakan dan strategi pengelolaan risiko yang management policy and strategy implemented remains in
diterapkan tetap selaras dengan arah dan tujuan jangka line with the Bank’s long-term direction and objectives.
panjang Bank.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 283
Page 286
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Evaluasi manajemen risiko dilakukan melalui self-assessment profil risiko dengan menggunakan metode penilaian yang
relevan dan komprehensif. Pada tahun 2025, hasil penilaian menunjukkan bahwa profil risiko Bank berada Peringkat
Komposit 2 (PK2), yang mencerminkan bahwa penerapan sistem manajemen risiko telah berjalan dengan baik dan efektif
dalam mendukung aktivitas operasional serta pertumbuhan usaha Bank.
Pengembangan Sumber Daya Manusia di Bidang Sistem Manajemen Risiko
Perseroan memastikan penerapan manajemen risiko yang efektif melalui pengembangan sumber daya manusia yang
kompeten serta penguatan budaya risiko di seluruh lini organisasi. Untuk mendukung kebutuhan tersebut sekaligus
memenuhi ketentuan regulator, Perseroan menyelenggarakan program edukasi manajemen risiko yang dilaksanakan melalui
berbagai kegiatan, antara lain:
1. Sertifikasi serta pembaruan pengetahuan terkait manajemen risiko;
2. Sosialisasi budaya manajemen risiko, termasuk pengenalan alat dan metode manajemen risiko yang digunakan dalam
operasional Bank; dan
3. Program pembelajaran dan pelatihan bagi karyawan yang diselenggarakan melalui seminar, kursus, dan kegiatan lain
yang difasilitasi oleh pihak eksternal.
Pernyataan Dewan Komisaris dan Direksi Atas Kecukupan Sistem dan Infrastruktur
Manajemen Risiko
Secara berkelanjutan Bank Ganesha memperkuat infrastruktur manajemen risiko yang mencakup aspek tata kelola
dan organisasi (termasuk pengembangan sumber daya manusia) serta penyempurnaan kebijakan dan prosedur, proses
manajemen risiko, alat dan metode pengukuran, serta dukungan teknologi informasi. Upaya ini dilakukan untuk memastikan
pengelolaan risiko berjalan secara efektif dan selaras dengan kebutuhan bisnis. Dewan Komisaris dan Direksi menilai
bahwa penerapan manajemen risiko sepanjang tahun 2025 memadai dan mampu mendukung kebutuhan operasional
Bank secara optimal.
Tabel 1 Ukuran Utama - Bank Secara Individu
Table 1 Key Metrics - Bank Individually
31 Desember 2025
No. Keterangan
December 31, 2025
Modal yang Tersedia (Nilai)
1. Modal Inti Utama (CET1) 3.608.200
2. Modal Inti (Tier 1) 3.608.200
3. Total Modal 3.660.373
Aset Tertimbang Menurut Risiko (Nilai)
4. Total Aset Tertimbang Menurut Risiko (ATMR) 4.649.237
Rasio Modal Berbasis Risiko dalam Bentuk Persentase dari ATMR
5. Rasio CET1 (%) 77,61%
6. Rasio Tier 1 (%) 77,61%
7. Rasio Total Modal (%) 78,73%
Tambahan CET1 yang Berfungsi sebagai Buffer dalam Bentuk Persentase dari ATMR
8. Capital Conservation Buffer (2,5% dari ATMR) (%) 0,00%
9. Countercyclical Buffer (0-2,5% dari ATMR) (%) 0,00%
10. Capital Surcharge untuk Bank Sistematik (1-2,5%) (%) 0,00%
11. Total CET1 sebagai Buffer (Baris 8 + Baris 9 + Baris 10) 0,00%
12. Komponen CET1 untuk Buffer 69,60%
PT Bank Ganesha Tbk
284 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 287
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Risk management evaluations are conducted through risk profile self-assessment by using relevant and comprehensive
assessment methods. In 2025, the assessment results indicated that the Bank’s risk profile was at Composite Rating 2 (PK2),
reflecting that the risk management system was implemented properly and effectively in supporting the Bank’s operational
activities and business growth.
Human Resources Development related to Risk Management System
The Company ensures the effective implementation of risk management through the development of competent human
resources and strengthening risk culture throughout the organization. To support these needs and comply with regulatory
requirements, the Company conducts risk management education program implemented through various activities, including:
1. Certification and knowledge refreshment related to risk management;
2. Dissemination of risk management culture, including introduction to risk management tools and methods used in the
Bank’s operations; and
3. Learning and training programs for the employees, conducted through seminars, courses, and other activities facilitated
by external parties.
Statement by the Board of Commissioners and Board of Directors on the Adequacy of
Risk Management System and Infrastructure
Bank Ganesha continuously strengthens its risk management infrastructure, encompassing governance and organizational
aspects (including human resource development), as well as improving policies and procedures, risk management process,
measurement tools and methods, and information technology support. These efforts are undertaken to ensure that the risk
management is effective and in line with business needs. The Board of Commissioners and Board of Directors considered
that the risk management implementation throughout 2025 was adequate and capable of optimally supporting the Bank’s
operational needs.
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
Description
December 31, 2024
Available Capital
3.308.800 Prime Core Capital (CET1)
3.308.800 Core Capital (Tier 1)
3.360.558 Total Capital
Risk Weighted Assets (Value)
4.632.020 Total Risk Weighted Assets (RWA)
Risk Based Capital Ratio as Percentage of RWA
71,43% Ratio CET1 (%)
71,43% Ratio Tier 1 (%)
72,94% Total Capital Ratio (%)
Additional CET 1 Functions as Buffer in the Form of Percentage of RWA
0,00% Capital Conservation Buffer (2.5% from RWA) (%)
0,00% Countercyclical Buffer (0-2.5% from RWA) (%)
0,00% Capital Surcharge for Systemic Bank (1-2.5%) (%)
0,00% Total CET 1 as Buffer (Line 8 + Line 9 + Line 10)
63,72% CET 1 Components for Buffer
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 285
Page 288
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
No. Keterangan
December 31, 2025
Rasio Pengungkit Sesuai Basel III
13. Total Eksposur 10.502.379
Nilai Rasio Pengungkit, Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara atas
14. 31,63%
Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan GWM (Jika Ada) (%)
Nilai Rasio Pengungkit, Tidak Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara atas
14b. N/A
Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan GWM (Jika Ada) (%)
Nilai Rasio Pengungkit, Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara atas
14c. Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan GWM (Jika Ada), yang Telah 30,62%
Memasukan Nilai Rata-rata dari Tercatat Aset Securities Financing Transactions (SFT) secara Gross (%)
Nilai Rasio Pengungkit, Tidak Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara atas
14d. Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan GWM (Jika Ada), yang Telah N/A
Memasukan Nilai Rata-rata dari Nilai Tercatat Aset SFT secara Gross (%)
Rasio Kecukupan Likuiditas (LCR)
15. Total Aset Likuid Berkualitas Tinggi (HQLA) 4.114.557
16. Total Arus Kas Keluar Bersih (Net Cash Outflow) 669.289
17. LCR (%) 614,77%
Rasio Pendanaan Stabil Bersih (NSFR)
18. Total Pendanaan Stabil yang Tersedia (ASF) 7.036.461
19. Total Pendanaan Stabil yang Diperlukan (RSF) 3.871.827
20. NSFR (%) 181,73%
Tabel 2 Risiko Kredit - Pengungkapan Kualitas Kredit atas Aset (CR1)
Bank Secara Individu
Tabel 2 Credit Risk - Disclosure of Credit Quality of Assets (CR1)
Bank Individually
Nilai Tercatat Secara Bruto
Gross Carrying Amount
Tagihan yang Belum Jatuh CKPN
No. Keterangan Tagihan yang Telah Jatuh Tempo
Tempo
Due Receivables
Not Due Receivables
a b c
31 Desember 2025
December 31, 2025
1. Kredit 81.405 5.735.210 198.917
2. Surat Berharga - 3.697.860 70
3. Transaksi Rekening Administratif - 486.645 100
4. Total 81.405 9.919.714 199.087
31 Desember 2024
December 31, 2024
1. Kredit 58.322 4.961.510 239.701
2. Surat Berharga - 2.837.367 11.755
3. Transaksi Rekening Administratif - 338.939 120
4. Total 58.322 8.137.816 251.576
PT Bank Ganesha Tbk
286 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 289
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
Description
December 31, 2024
Leverage Ratio According to Basel III
10.166.302 Total Exposures
Leverage Ratio, Including the Impact of Adjustments to the Temporary Exemption on Current Account Placements
32,55%
with Bank Indonesia in Order to Comply with the Statutory Reserve Requirement (If Any) (%)
Leverage Ratio, Excluding the Impact of Adjustments to the Temporary Exemption on Current Account Placements
N/A
with Bank Indonesia in Order to Comply with the Statutory Reserve Requirement (If Any) (%)
Leverage Ratio, Including the Impact of Adjustments to the Temporary Exemption on Current Account Placements
32,42% with Bank Indonesia in Order to Comply with the Statutory Reserve Requirement (If Any), which Includes
the Average Carrying Value of Securities Financing Transactions (SFT) on a Gross (%)
Leverage Ratio, Excluding the Impact of Adjustments to the Temporary Exemption on Current Account Placements
N/A with Bank Indonesia in Order to Comply with the Statutory Reserve Requirement (If Any), which Includes
the Average Carrying Value of Securities Financing Transactions (SFT) on a Gross (%)
Liquidity Adequacy Ratio (LCR)
2.455.322 Total High Quality Liquid Assets (HQLA)
405.944 Total Net Cash Outflow
604,85% LCR %
Net Stable Funding Ratio (NSFR)
6.986.726 Total Available Stable Funding (ASF)
3.807.332 Total Required Stable Funding (RSF)
183,51% NSFR (%)
(dalam jutaan Rupiah / in millions of Rupiah)
CKPN
CKPN
Nilai Bersih (a+b-c)
(Pendekatan IRB)
Stage 2 dan 3 Net Value (a+b-c) Description
Stage 1 (IRB Approach)
Stage 2 and 3
d e f g
31 Desember 2025
December 31, 2025
136.343 62.574 - 5.617.697 Loans
- 39 - 3.697.789 Securities
- 49 - 486.545 Administrative Account Transactions
136.343 62.662 - 9.802.032 Total
31 Desember 2024
December 31, 2024
91.227 148.474 - 4.780.131 Loans
- 11.755 - 2.825.612 Securities
- 120 - 338.819 Administrative Account Transactions
91.227 160.349 - 7.944.562 Total
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 287
Page 290
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 3 Risiko Kredit - Pengungkapan Mutasi Kredit dan Surat Berharga yang Telah Jatuh Tempo (CR2)
Bank Secara Individu
Table 3 Credit Risk - Disclosure of Changes in Due Loans and Securities (CR2)
Bank Individually
31 Desember 2025
No. Keterangan
December 31, 2025
1. Kredit dan Surat Berharga yang Telah Jatuh Tempo pada Periode Pelaporan Terakhir 53.039
2. Kredit dan Surat Berharga yang Telah Jatuh Tempo sejak Periode Pelaporan Terakhir 28.365
3. Kredit dan Surat Berharga yang Kembali Menjadi Tagihan yang Belum Jatuh Tempo -
4. Nilai Hapus Buku -
5. Perubahan Lain -
6. Kredit dan Surat Berharga yang Telah Jatuh Tempo pada Periode Pelaporan Terakhir (1+2-3-4+5) 81.405
Tabel 4 Risiko Kredit - Pengungkapan Tagihan Bersih berdasarkan Wilayah
Bank Secara Individu
Table 4 Credit Risk - Disclosure of Net Receivables by Area
Bank Individually
31 Desember 2025
December 31, 2025
Tagihan Bersih berdasarkan Wilayah
No. Kategori Portofolio Net Receivables by Region
Dan
Wilayah 1 Wilayah 2 Wilayah 3
Seterusnya Total
Zone 1 Zone 2 Zone 3
And Others
1. Tagihan kepada Pemerintah 3.399.023 - - - 3.399.023
2. Tagihan kepada Entitas Sektor Publik - - - - -
Tagihan kepada Bank Pembangunan Multilateral dan
3. - - - - -
Lembaga Internasional
4. Tagihan kepada Bank 669.988 - - - 669.988
5. Tagihan Berupa Covered Bond - - - - -
Tagihan kepada Perusahaan Efek dan
6. 34.967 - 25.525 - 60.492
Lembaga Jasa Keuangan Lainnya
Tagihan Berupa Surat Berharga Subordinasi, Ekuitas, dan
7. - - - - -
Instrumen Modal Lainnya
8. Kredit Beragun Rumah Tinggal 90.976 - - - 90.976
9. Kredit Beragun Properti Komersial 201.111 - - - 201.111
10. Kredit untuk Pengadaan Tanah - - - - -
11. Kredit Pegawai atau Pensiunan - - - - -
12. Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel 856.780 311.000 309.999 - 1.477.780
13. Tagihan kepada Korporasi 2.932.794 4.999 1.240.370 - 4.178.163
14. Tagihan yang Telah Jatuh Tempo - - - - -
15. Aset Lainnya 186.993 - - - 186.993
Total 8.372.632 315.999 1.575.895 - 10.264.526
PT Bank Ganesha Tbk
288 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 291
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
Description
December 31, 2024
38.857 Due Loans and Securities on Last Reporting Period
19.465 Due Loans and Securities since Last Reporting Period
- Not Due Loans and Securities that Return to Receivables
2.452 Write-Off Value
- Other Changes
55.870 Due Loans and Securities on Last Reporting Period (1+2-3-4+5)
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
December 31, 2024
Tagihan Bersih berdasarkan Wilayah
Net Receivables by Region Portfolio Category
Dan
Wilayah 1 Wilayah 2 Wilayah 3
Seterusnya Total
Zone 1 Zone 2 Zone 3
And Others
3.122.956 - - - 3.122.956 Receivables from Government
- - - - - Receivables from Public Sector Entities
Receivables from Multilateral Development Banks and
- - - - -
International Institutions
1.083.595 - - - 1.083.595 Receivables from Banks
- - - - - Receivables in the form of Covered Bond
Receivables from Securities Companies and
190.184 - - - 190.184
Other Financial Services Institutions
Receivables in the form of Subordinated Securities, Equity, and
- - - - -
Other Capital Instruments
96.543 - - - 96.543 Residential Property Collateralized Loans
313.949 - - - 313.949 Commercial Property Collateralized Loans
- - - - - Loan by Land Acquisition
- - - - - Employee or Retirement Loans
964.037 268.003 373.475 - 1.605.515 Receivables from Microbusiness, Small Business, and Retail Portfolio
2.723.998 18.969 514.013 - 3.256.980 Receivables from Corporations
1 - - - 1 Due Receivables
178.368 - - - 178.368 Other Assets
8.673.631 286.972 887.488 - 9.848.091 Total
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 289
Page 292
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 5 Risiko Kredit - Pengungkapan Tagihan Bersih berdasarkan Sektor Ekonomi
Bank Secara Individu
Table 5 Credit Risk - Disclosure of Net Receivables by Economic Sector
Bank Individually
Tagihan Tagihan
kepada Berupa Surat
Tagihan
Perusahaan Berharga/
kepada Bank
Efek dan Piutang
Tagihan Pembangunan
Tagihan Lembaga Subordinasi,
kepada Multilateral
Tagihan Berupa Jasa Ekuitas, dan
Entitas dan Lembaga Tagihan
kepada Covered Keuangan Instrumen
Sektor Internasional kepada
Pemerintah Bond Lainnya Modal
No. Sektor Ekonomi Publik Receivables Bank
Receivables Receivables Receivables Receivables
Receivables from Receivables
from in the form from in the form of
from Public Multilateral from Banks
Government of Covered Securities Subordinated
Sector Development
Bond Companies Securities/
Entities Banks and
and Other Receivables,
International
Financial Equity, and
Institutions
Services Capital
Institutions Instruments
31 Desember 2025
December 31, 2025
Pertanian, Kehutanan, dan
1. - - - - - - -
Perikanan
2. Pertambangan dan Penggalian - - - - - - -
3. Industri Pengolahan - - - - - - -
Pengadaan Listrik, Gas, Uap/Air
4. - - - - - - -
Panas, dan Udara Dingin
Pengelolaan Air, Pengelolaan Air
5. Limbah, Pengelolaan dan Daur - - - - - - -
Ulang Sampah
6. Konstruksi - - - - - - -
Perdagangan Besar dan Eceran,
7. Reparasi dan Perawatan Mobil - - - - - - -
dan Sepeda Motor
8. Pengangkutan dan Pergudangan - - - - - - -
Penyediaan Akomodasi dan
9. - - - - - - -
Penyediaan Makan Minum
10. Informasi dan Komunikasi - - - - - - -
11. Aktivitas Keuangan dan Asuransi - - - 669.988 - 60.492 -
12. Real Estat - - - - - - -
Aktivitas Profesi, Ilmiah, dan
13. - - - - - - -
Teknis
Aktivitas Penyewaan dan
Sewa Guna Usaha tanpa
14. Hak Opsi, Ketenagakerjaan, - - - - - - -
Agen Perjalanan, dan
Penunjang Usaha Lainnya
Administrasi Pemerintahan,
15. Pertahanan, dan Jaminan Sosial - - - - - - -
Wajib
16. Pendidikan - - - - - - -
Aktivitas Kesehatan Manusia dan
17. - - - - - - -
Aktivitas Sosial
18. Kesenian, Hiburan, dan Rekreasi - - - - - - -
19. Aktivitas Jasa Lainnya - - - - - - -
Aktivitas Rumah Tangga sebagai
20. - - - - - - -
Pemberi Kerja
Aktivitas Badan Internasional
21. dan Badan Ekstra Internasional - - - - - - -
Lainnya
22. Rumah Tangga - - - - - - -
23. Bukan Lapangan Usaha - - - - - - -
24. Lainnya 3.399.023 - - - - - -
Total 3.399.023 - - 669.988 - 60.492 -
PT Bank Ganesha Tbk
290 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 293
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
Tagihan kepada
Kredit Kredit Usaha Mikro,
Beragun Beragun Kredit Usaha Kecil, dan Tagihan
Tagihan yang
Rumah Properti Pegawai/ Portofolio Ritel kepada Aset
Telah Jatuh
Tinggal Komersial Pensiunan Receivables Korporasi Lainnya
Tempo Economy Sector
Residential Commercial Employee/ from Receivables Other
Due
Property Property Retirement Microbusiness, from Assets
Receivables
Collateralized Collateralized Loans Small Business, Corporations
Loans Loans and Retail
Portfolio
31 Desember 2025
December 31, 2025
978 - - 212.043 - - - Agriculture, Forestry, and Fishery
- - - 4.012 849.593 - - Mining and Extractive Industries
- 27.208 - 27.982 1.234.404 - - Processing Industry
Procurement of Electricity, Gas,
- - - 158 - - -
Steam/Hot Water, and Cold Air
Water Management, Waste Water
- - - - - - - Management, Waste Management,
and Recycle
2.544 5.626 - 4.447 25.474 - - Construction
Wholesale and Retail Trade,
18.142 77.074 - 302.619 839.364 - - Car and Motorcycle Repair
and Maintenance
23.361 - - 52.963 70.646 - - Transportation and Warehousing
Provision of Accommodation and
189 - - 2.581 55.363 - -
Foods and Beverages
- 1.543 - 48.317 - - - Information and Communication
- - - 360 1.061.289 - - Financial and Insurance Activities
- 89.641 - 340 42.030 - - Real Estate
Professional, Scientific, and
- 18 - - - - -
Technical Activities
Rental and Leasing Activities
Without Option Rights,
- - - - - - -
Employment, Travel Agencies, and
Other Business Supports
Government Administration,
- - - - - - - Land Business, and Mandatory
Social Service
- - - - - - - Education
Human Health Activities and
- - - 200 - - -
Social Activities
Arts, Entertainment, and
- - - - - - -
Recreation
- - - 15.076 - - - Other Service Activities
- - - - - - - Household Activities as Employer
International Organizations
- - - - - - - and Other Extra International
Organizations Activities
45.762 - - 806.682 - - - Household
- - - - - - - Non-Business
- - - - - - 186.993 Others
90.976 201.111 - 1.477.780 4.178.163 - 186.993 Total
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 291
Page 294
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tagihan Tagihan
kepada Berupa Surat
Tagihan
Perusahaan Berharga/
kepada Bank
Efek dan Piutang
Tagihan Pembangunan
Tagihan Lembaga Subordinasi,
kepada Multilateral
Tagihan Berupa Jasa Ekuitas, dan
Entitas dan Lembaga Tagihan
kepada Covered Keuangan Instrumen
Sektor Internasional kepada
Pemerintah Bond Lainnya Modal
No. Sektor Ekonomi Publik Receivables Bank
Receivables Receivables Receivables Receivables
Receivables from Receivables
from in the form from in the form of
from Public Multilateral from Banks
Government of Covered Securities Subordinated
Sector Development
Bond Companies Securities/
Entities Banks and
and Other Receivables,
International
Financial Equity, and
Institutions
Services Capital
Institutions Instruments
31 Desember 2024
December 31, 2024
Pertanian, Kehutanan, dan
1. - - - - - - -
Perikanan
2. Pertambangan dan Penggalian - - - - - - -
3. Industri Pengolahan - - - - - - -
Pengadaan Listrik, Gas, Uap/Air
4. - - - - - - -
Panas, dan Udara Dingin
Pengelolaan Air, Pengelolaan Air
5. Limbah, Pengelolaan dan Daur - - - - - - -
Ulang Sampah
6. Konstruksi - - - - - - -
Perdagangan Besar dan Eceran,
7. Reparasi dan Perawatan Mobil - - - - - - -
dan Sepeda Motor
8. Pengangkutan dan Pergudangan - - - - - - -
Penyediaan Akomodasi dan
9. - - - - - - -
Penyediaan Makan Minum
10. Informasi dan Komunikasi - - - - - - -
11. Aktivitas Keuangan dan Asuransi - - - 1.083.595 - 190.184 -
12. Real Estat - - - - - - -
Aktivitas Profesi, Ilmiah, dan
13. - - - - - - -
Teknis
Aktivitas Penyewaan dan
Sewa Guna Usaha tanpa
14. Hak Opsi, Ketenagakerjaan, - - - - - - -
Agen Perjalanan, dan
Penunjang Usaha Lainnya
Administrasi Pemerintahan,
15. Pertahanan, dan Jaminan Sosial - - - - - - -
Wajib
16. Pendidikan - - - - - - -
Aktivitas Kesehatan Manusia dan
17. - - - - - - -
Aktivitas Sosial
18. Kesenian, Hiburan, dan Rekreasi - - - - - - -
19. Aktivitas Jasa Lainnya - - - - - - -
Aktivitas Rumah Tangga sebagai
20. - - - - - - -
Pemberi Kerja
Aktivitas Badan Internasional
21. dan Badan Ekstra Internasional - - - - - - -
Lainnya
22. Rumah Tangga - - - - - - -
23. Bukan Lapangan Usaha - - - - - - -
24. Lainnya 3.112.956 - - - - - -
Total 3.112.956 - - 1.083.595 - 190.184 -
PT Bank Ganesha Tbk
292 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 295
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
Tagihan kepada
Kredit Kredit Usaha Mikro,
Beragun Beragun Kredit Usaha Kecil, dan Tagihan
Tagihan yang
Rumah Properti Pegawai/ Portofolio Ritel kepada Aset
Telah Jatuh
Tinggal Komersial Pensiunan Receivables Korporasi Lainnya
Tempo Economy Sector
Residential Commercial Employee/ from Receivables Other
Due
Property Property Retirement Microbusiness, from Assets
Receivables
Collateralized Collateralized Loans Small Business, Corporations
Loans Loans and Retail
Portfolio
31 Desember 2024
December 31, 2024
683 - - 198.236 21.078 - - Agriculture, Forestry, and Fishery
- - - 7.146 356.965 - - Mining and Extractive Industries
- 2.152 - 32.728 1.772.986 - - Processing Industry
Procurement of Electricity, Gas,
- - - 204 - - -
Steam/Hot Water, and Cold Air
Water Management, Waste Water
- - - - - - - Management, Waste Management,
and Recycle
8.464 5.626 - 10.121 333.918 - - Construction
Wholesale and Retail Trade,
11.114 54.100 - 317.346 44.307 - - Car and Motorcycle Repair
and Maintenance
23.993 - - 40.592 182.341 - - Transportation and Warehousing
Provision of Accommodation and
561 38.141 - 6.542 12.829 - -
Foods and Beverages
- 13.004 - 35.580 - - - Information and Communication
- 610 - - 458.233 - - Financial and Insurance Activities
- 198.747 - - 67.840 1 - Real Estate
Professional, Scientific, and
- - - - - - -
Technical Activities
Rental and Leasing Activities
Without Option Rights,
2.072 847 - - 1.721 - -
Employment, Travel Agencies, and
Other Business Supports
Government Administration,
- - - - - - - Land Business, and Mandatory
Social Service
- - - 22 - - - Education
Human Health Activities and
- - - 2.496 1.263 - -
Social Activities
Arts, Entertainment, and
- - - - - - -
Recreation
- - - 18.371 - - - Other Service Activities
- - - - - - - Household Activities as Employer
International Organizations
- - - - - - - and Other Extra International
Organizations Activities
49.656 723 - 936.130 3.500 - - Household
- - - - - - - Non-Business
- - - - - - 178.368 Others
96.543 313.950 - 1.605.514 3.256.981 1 178.368 Total
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 293
Page 296
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 6 Risiko Kredit - Pengungkapan Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontak
Bank Secara Individu
Table 6 Credit Risk - Disclosure of Net Receivables by Remaining Contact Period
Bank Individually
31 Desember 2025
December 31, 2025
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables by Remaining Contract Period
No. Kategori Portofolio
> 1-3 > 3-5 Non
≤ 1 Tahun Tahun Tahun > 5 Tahun Kontraktual
Total
≤ 1 Year > 1-3 > 3-5 > 5 Years Non-
Years Years Contractual
1. Tagihan kepada Pemerintah 2.534.588 680.504 5.102 178.828 - 3.399.023
2. Tagihan kepada Entitas Sektor Publik - - - - - -
Tagihan kepada Bank Pembangunan Multilateral dan
3. - - - - - -
Lembaga Internasional
4. Tagihan kepada Bank 669.988 - - - - 669.988
5. Tagihan Berupa Covered Bond - - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
6. 60.492 - - - - 60.492
Keuangan Lainnya
Tagihan Berupa Surat Berharga/Piutang Subordinasi,
7. - - - - - -
Ekuitas, dan Instrumen Modal Lainnya
8. Kredit Beragun Rumah Tinggal 41.124 5.630 17.992 26.230 - 90.976
9. Kredit Beragun Properti Komersial 107.197 53.907 11.181 28.825 - 201.111
10. Kredit Pegawai/ Pensiunan - - - - - -
Tagihan kepada Usaha Mikro, Usaha Kecil dan
11. 1.251.843 170.884 52.916 2.136 - 1.477.780
Portofolio Ritel
12. Tagihan kepada Korporasi 3.327.318 602.271 138.181 110.393 - 4.178.163
13. Tagihan yang Telah Jatuh Tempo - - - - - -
14. Aset Lainnya 186.993 - - - - 186.993
Total 8.179.544 1.513.196 225.372 346.414 - 10.264.526
Tabel 7 Risiko Kredit - Pengungkapan Tagihan dan Pencadangan berdasarkan Wilayah
Bank Secara Individu
Table 7 Credit Risk - Disclosure of Receivables and Allowances by Area
Bank Individually
31 Desember 2025
December 31, 2025
No. Keterangan
Dan
Wilayah 1 Wilayah 2 Wilayah 3
Seterusnya Total
Zone 1 Zone 2 Zone 3
And Others
1. Tagihan 8.372.632 315.999 1.575.895 - 10.264.526
Tagihan yang Mengalami Peningkatan dan
Pemburukan Risiko Kredit (Stage 2 dan Stage 3)
2. a. Belum Jatuh Tempo 61.893 5.257 6.864 - 74.013
b. Telah Jatuh Tempo 65.465 3.330 12.609 - 81.405
3. CKPN - Stage 1 3.628.951 340.426 1.534.005 - 5.503.381
4. CKPN - Stage 2 219.708 5.257 6.864 - 231.828
5. CKPN - Stage 3 65.465 3.330 12.609 - 81.405
6. Tagihan yang Dihapus Buku - - - - -
PT Bank Ganesha Tbk
294 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 297
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
December 31, 2024
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables by Remaining Contract Period
Portfolio Category
> 1-3 > 3-5 Non
≤ 1 Tahun Tahun Tahun > 5 Tahun Kontraktual
Total
≤ 1 Year > 1-3 > 3-5 > 5 Years Non-
Years Years Contractual
1.878.124 802.922 34.524 407.386 - 3.122.956 Receivables from Government
- - - - - - Receivables from Public Sector Entities
Receivables from Multilateral Development Banks and
- - - - - -
International Institutions
1.083.595 - - - - 1.083.595 Receivables from Banks
- - - - - - Receivables in the form of Covered Bond
Receivables from Securities Companies and Other Financial
190.184 - - - - 190.184
Services Institutions
Receivables in the form of Subordinated Securities/
- - - - - -
Receivables, Equity and Other Capital Instruments
43.333 10.732 14.837 27.641 - 96.543 Residential Property Collateralized Loans
166.443 66.307 69.757 11.441 - 313.948 Commercial Property Collateralized Loans
- - - - - - Employee/ Retirement Loans
Receivables from Microbusiness, Small Business, and
1.303.290 242.364 58.928 933 - 1.605.515
Retail Portfolio
2.419.145 381.108 237.185 219.542 - 3.256.980 Receivables from Corporations
- 1 - - - 1 Due Receivables
178.368 - - - - 178.368 Other Assets
7.262.482 1.503.434 415.231 666.943 - 9.848.090 Total
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
December 31, 2024
Description
Dan
Wilayah 1 Wilayah 2 Wilayah 3
Seterusnya Total
Zone 1 Zone 2 Zone 3
And Others
8.673.632 286.972 887.488 - 9.848.092 Receivables
Claims with Increased and Worsening
Credit Risk (Stage 2 and Stage 3)
52.549 3.276 4.737 - 60.562 a. Not Due
36.991 3.691 17.640 - 58.322 b. Due
3.708.947 284.445 907.557 - 4.900.949 CKPN - Stage 1
52.549 3.276 4.737 - 60.562 CKPN - Stage 2
36.991 3.691 17.640 - 58.322 CKPN - Stage 3
2.452 - - - 2.452 Receivables Written Off
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 295
Page 298
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 8 Risiko Kredit - Pengungkapan Tagihan dan Pencadangan berdasarkan Sektor Ekonomi
Bank Secara Individu
Table 8 Credit Risk - Disclosure of Receivables and Allowances by Economic Sector
Bank Individually
31 Desember 2025
December 31, 2025
Tagihan yang Cadangan Kerugian
Mengalami Penurunan Penurunan Nilai (CKPN)
Tagihan
Nilai Allowance for
No. Sektor Ekonomi yang
Impaired Receivables Impairment Losses (CKPN)
Tagihan Dihapus
Receivables Buku
Belum Telah
Receivables
Jatuh Jatuh
Stage 1 Stage 2 Stage 3 Written Off
Tempo Tempo
Not Due Due
1. Pertanian, Kehutanan, dan Perikanan 232.282 3.571 4.561 14.262 438 4.561 -
2. Pertambangan dan Penggalian 854.291 163 38 631 17 38 -
3. Industri Pengolahan 1.385.211 28.694 39.273 28.074 28.270 39.273 -
Pengadaan Listrik, Gas, Uap/Air Panas
4. 158 - - - - - -
dan Udara Dingin
Pengelolaan Air, Pengelolaan Air
5. Limbah, Pengelolaan dan 3.476 214 33 178 26 33 -
Daur Ulang Sampah
6. Konstruksi 38.125 85 2 26 5 2 -
Perdagangan Besar dan Eceran,
7. Reparasi dan Perawatan Mobil dan 795.849 4.686 26.955 12.282 759 26.955 -
Sepeda Motor
8. Pengangkutan dan Pergudangan 147.343 1.119 728 184 63 728 -
Penyediaan Akomodasi dan
9. 58.198 - - 66 - - -
Penyediaan Makan Minum
10. Informasi dan Komunikasi 49.871 - - 12 - - -
11. Aktivitas Keuangan dan Asuransi 1.132.568 10.160 - 816 10.160 - -
12. Real Estat 158.425 19.074 9.027 143 19.074 9.027 -
13. Aktivitas Profesi, Ilmiah, dan Teknis 140 - - 0 - - -
Aktivitas Penyewaan dan Sewa
Guna Usaha tanpa Hak Opsi,
14. 11.563 164 76 148 18 76 -
Ketenagakerjaan, Agen Perjalanan,
dan Penunjang Usaha Lainnya
Administrasi Pemerintahan,
15. - - - - - - -
Pertahanan, dan Jaminan Sosial Wajib
16. Pendidikan - - - - - - -
Aktivitas Kesehatan Manusia dan
17. 200 - - 0 - - -
Aktivitas Sosial
18. Kesenian, Hiburan, dan Rekreasi 68.961 - - 103 - - -
19. Aktivitas Jasa Lainnya 16.530 397 502 908 43 502 -
Aktivitas Rumah Tangga sebagai
20. 6.655 110 106 598 6 106 -
Pemberi Kerja
Aktivitas Badan Internasional dan
21. - - - - - - -
Badan Ekstra Internasional Lainnya
22. Rumah Tangga 852.748 5.254 104 170 31 104 -
23. Bukan Lapangan Usaha 4.018 323 - 0 1 - -
24. Lainnya - - - - - - -
Total 5.816.614 74.013 81.405 58.602 58.910 81.405 -
PT Bank Ganesha Tbk
296 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 299
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
December 31, 2024
Tagihan yang Cadangan Kerugian
Mengalami Penurunan Penurunan Nilai (CKPN)
Tagihan
Nilai Allowance for
yang Economic Sector
Impaired Receivables Impairment Losses (CKPN)
Tagihan Dihapus
Receivables Buku
Belum Telah
Receivables
Jatuh Jatuh
Stage 1 Stage 2 Stage 3 Written Off
Tempo Tempo
Not Due Due
219.997 1.764 5.384 615 156 5.384 - Agriculture, Forestry, and Fishery
364.111 1.061 23 512 97 23 - Mining and Extractive Industries
1.807.866 11.218 2.782 73.376 10.930 2.782 - Processing Industry
Procurement of Electricity, Gas, Steam/Hot
204 - - - - - -
Water, and Cold Air
Water Management, Waste Water
- 36 31 8 4 31 - Management, Waste Management, and
Recycle
358.130 - 7 820 - 7 - Construction
Wholesale and Retail Trade, Car and
426.867 13.659 27.277 1.035 1.120 27.277 -
Motorcycle Repair and Maintenance
246.927 565 - 642 52 - 2.452 Transportation and Warehousing
Provision of Accommodation and Foods &
58.073 - - 4.637 - - -
Beverages
48.584 - - 49 - - - Information and Communication
1.732.622 - - 36.001 - - - Financial and Insurance Activities
266.587 - 14.291 30.164 - 14.291 - Real Estate
Professional, Scientific, and
- - - - - - -
Technical Activities
Rental and Leasing Activities Without Option
4.639 21.334 101 51 20.315 101 - Rights, Employment, Travel Agencies, and
Other Business Supports
Government Administration, Land Business,
- - - - - - -
and Mandatory Social Service
22 - - - - - - Education
3.759 - - 5 - - - Human Health Activities and Social Activities
- - - 3 - - - Arts, Entertainment, and Recreation
18.371 195 720 50 19 720 - Other Service Activities
- 182 165 30 20 165 - Household Activities as Employer
International Organizations and
- - - - - - -
Other Extra International Organizations Activities
990.009 10.336 7.540 474 188 7.540 - Household
- 212 - 1 4 - - Non-Business
3.301.324 - - - - - - Others
9.848.092 60.562 58.321 148.473 32.905 58.321 2.452 Total
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 297
Page 300
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 9 Risiko Kredit - Pengungkapan Tagihan berdasarkan Hari Tunggakan
Bank Secara Individu
Table 9 Credit Risk - Disclosure of Receivables by Due Date
Bank Individually
31 Desember 2025
December 31, 2025
Tagihan berdasarkan Hari Tunggakan
Receivables by Due Date
No. Jenis Eksposur
> 90 Hari sampai > 120 Hari sampai
dengan 120 Hari dengan 180 Hari > 180 Hari
Total
> 90 Days until > 120 Days until > 180 Days
120 Days 180 Days
Kredit yang Termasuk dalam
1. 28.365 - 53.039 81.405
Tagihan yang Telah Jatuh Tempo
Surat Berharga yang Termasuk
2. dalam Tagihan yang Telah - - - -
Jatuh Tempo
Total 28.365 - 53.039 81.405
Tabel 10 Risiko Kredit - Pengungkapan Tambahan terkait Perlakuan terhadap
Aset Bermasalah (CRB-A) Bank Secara Individu
Table 10 Credit Risk - Additional Disclosures Regarding Treatment of Non-Performing Assets (CRB-A)
Bank Individually
Pengungkapan Aset Performing dan Non-Performing
Disclosure of Performing and Non-Performing Assets
Performing (Kualitas L dan DPK) Tagihan yang Mengalami Penurunan Nilai
Performing (Quality of L and DPK) Impaired Receivables
No. Keterangan
Nilai Tercatat Bruto Nilai Tercatat Bruto
Gross Carrying CKPN Gross Carrying CKPN
Amount Amount
31 Desember 2025
December 31, 2025
1. Surat Berharga 3.697.860 70 - -
2. Kredit 5.735.210 117.512 74.013 58.910
a. Korporasi 4.214.740 86.839 58.217 57.499
b. Ritel 1.520.470 30.673 15.797 1.411
3. Transaksi Rekening Administratif 486.645 215 - -
31 Desember 2024
December 31, 2024
1. Surat Berharga 2.837.367 11.755 - -
2. Kredit 4.900.949 148.474 60.561 32.905
a. Korporasi 3.268.308 146.258 357.775 31.595
b. Ritel 1.632.641 2.216 24.785 1.310
3. Transaksi Rekening Administratif 338.939 120 - -
PT Bank Ganesha Tbk
298 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 301
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
December 31, 2024
Tagihan berdasarkan Hari Tunggakan
Receivables by Due Date
Exposure Type
> 90 Hari sampai > 120 Hari sampai
dengan 120 Hari dengan 180 Hari > 180 Hari
Total
> 90 Days until > 120 Days until > 180 Days
120 Days 180 Days
38.857 15.845 3.620 58.322 Loan included in Due Receivables
- - - - Securities Included in Due Receivables
38.857 15.845 3.620 58.322 Total
(dalam jutaan Rupiah / in millions of Rupiah)
Non Performing Loan (Kualitas KL, D, M)
Non Performing Loan (Quality of KL, D, M)
Tagihan yang Tidak Mengalami Penurunan Nilai
Non Impaired Receivables
Description
Memiliki Tunggakan > 90 Hari Memiliki Tunggakan < 90 Hari
Have Arrears > 90 Days Have Arrears < 90 Days
Nilai Tercatat Bruto Nilai Tercatat Bruto
Gross Carrying CKPN Gross Carrying CKPN
Amount Amount
31 Desember 2025
December 31, 2025
- - - - Securities
81.405 81.405 - - Loans
73.236 73.236 - - a. Corporate
8.169 8.169 - - b. Retail
- - - - Administrative Account Transactions
31 Desember 2024
December 31, 2024
- - - - Securities
14.296 14.296 44.026 44.026 Loans
14.296 14.296 44.026 44.026 a. Corporate
- - - - b. Retail
- - - - Administrative Account Transactions
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 299
Page 302
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Aset Restrukturisasi Performing dan Non-Performing
Disclosure of Performing and Non-Performing Restructuring Assets
Performing (Kualitas L dan DPK) Non Performing Loan (Kualitas KL, D, M)
Performing (Quality of L and DPK) Non Performing Loan (Quality of KL, D, M)
No. Keterangan
Nilai Tercatat Bruto Nilai Tercatat Bruto
Gross Carrying CKPN Gross Carrying CKPN
Amount Amount
31 Desember 2025
December 31, 2025
1. Surat Berharga - - - -
2. Kredit 28.276 26.724 35.568 35.568
a. Korporasi 19.074 19.074 27.770 27.770
b. Ritel 9.202 7.650 7.798 7.798
3. Transaksi Rekening Administratif - - - -
31 Desember 2024
December 31, 2024
1. Surat Berharga - - - -
2. Kredit 168.682 65.933 29.543 29.543
a. Korporasi 167.929 65.931 29.543 29.543
b. Ritel 753 2 - -
3. Transaksi Rekening Administratif - - - -
Tabel 11 Risiko Kredit - Pengungkapan Kuantitatif terkait Teknik MRK (CR3)
Bank Secara Individu
Table 11 Credit Risk - Quantitative Disclosures related to MRK Techniques (CR3)
Bank Individually
Tagihan yang Tidak Dijamin Tagihan yang Dijamin
dengan Teknik MRK dengan Teknik MRK
No. Keterangan
Not Guaranteed Receivables Guaranteed Receivables
using MRK Techniques using MRK Techniques
31 Desember 2025
December 31, 2025
1. Kredit 4.644.997 1.171.617
2. Surat Berharga 2.715.480 -
3. Total 7.360.477 1.171.617
4. Kredit dan Surat Berharga yang Telah Jatuh Tempo 81.405 -
31 Desember 2024
December 31, 2024
1. Kredit 4.371.984 647.847
2. Surat Berharga 2.410.750 -
3. Total 6.782.734 647.847
4. Kredit dan Surat Berharga yang Telah Jatuh Tempo 58.322 -
PT Bank Ganesha Tbk
300 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 303
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
Stage 1 Stage 2 Stage 3
Nilai Nilai Nilai
Tercatat Tercatat Tercatat Description
Bruto Bruto Bruto
CKPN CKPN CKPN
Gross Gross Gross
Carrying Carrying Carrying
Amount Amount Amount
31 Desember 2025
December 31, 2025
- - - - - - Securities
8.970 7.440 19.306 19.285 35.568 35.568 Loans
- - 19.074 19.074 27.770 27.770 a. Corporate
8.970 7.440 232 211 7.798 7.798 b. Retail
- - - - - - Administrative Account Transactions
31 Desember 2024
December 31, 2024
- - - - - - Securities
132.907 34.339 35.775 31.595 29.543 29.543 Loans
132.154 34.337 35.775 31.595 - - a. Corporate
753 2 - - 29.543 29.543 b. Retail
- - - - - - Administrative Account Transactions
(dalam jutaan Rupiah / in millions of Rupiah)
Tagihan yang
Dijamin dengan
Tagihan yang Garansi, Penjaminan Tagihan yang
Dijamin dengan dan/atau Asuransi Dijamin dengan
Agunan Kredit Derivatif Kredit
Description
Guaranteed Guaranteed Receivables
Receivables by Receivables by Secured by Credit
Collateral Guarantee, Security, Derivatives
and/or Credit
Insurance
31 Desember 2025
December 31, 2025
1.171.617 - - Loans
- - - Securities
1.171.617 - - Total
- - - Due Loans and Securities
31 Desember 2024
December 31, 2024
647.847 - - Loans
- - - Securities
647.847 - - Total
- - - Due Loans and Securities
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 301
Page 304
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 12 Risiko Kredit - Pengungkapan Eksposur Risiko Kredit dan Dampak Teknik MRK
Bank Secara Individu
Table 12 Credit Risk - Disclosure of Credit Risk Exposure and Impact of MRK Techniques
Bank Individually
31 Desember 2025
December 31, 2025
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK Penerapan FKK dan Teknik MRK
Net Receivables Before Net Receivables After
Implementation of FKK and MRK Implementation of FKK and MRK
No. Kategori Portofolio
Techniques Techniques
Laporan Posisi Laporan Posisi
Keuangan Keuangan
Statement TRA Statement TRA
of Financial of Financial
Position Position
1. Tagihan kepada Pemerintah - - - -
2. Tagihan kepada Entitas Sektor Publik - - - -
Tagihan kepada Bank Pembangunan Multilateral dan
3. - - - -
Lembaga Internasional
4. Tagihan kepada Bank 133.998 - 133.998 -
Tagihan kepada Perusahaan Efek dan
- - - -
Lembaga Jasa Keuangan Lain 1)
5. Tagihan Berupa Covered Bond - - - -
6. Tagihan kepada Korporasi - Eksposur Korporasi Umum 2) 3.551.439 15.854 2.570.182 13.591
Tagihan kepada Perusahaan Efek dan
24.197 53 23.923 -
Lembaga Jasa Keuangan Lainnya
Eksposur Pembiayaan Khusus 4) - - - -
Tagihan Berupa Surat Berharga/Piutang Subordinasi,
7. - - - -
Ekuitas, dan Instrumen Modal Lainnya
Tagihan kepada Usaha Mikro, Usaha Kecil, dan
8. 1.108.335 12 1.107.086 -
Portofolio Ritel
9. Kredit Beragun Properti - - - -
Kredit Beragun Properti Rumah Tinggal yang
Pembayarannya Tidak Bergantung Secara Material pada 24.619 - 24.572 -
Arus Kas Properti
Kredit Beragun Properti Rumah Tinggal yang
Pembayarannya Bergantung Secara Material pada - - - -
Arus Kas Properti
Kredit Beragun Properti Komersial yang Pembayarannya
139.800 9.144 131.034 9.144
Tidak Bergantung Secara Material pada Arus Kas Properti
Kredit Beragun Properti Komersial yang Pembayarannya
- - - -
Bergantung Secara Material pada Arus Kas Properti
Kredit Pengadaan Tanah, Pengolahan Tanah, dan Konstruksi - - - -
10. Tagihan yang Telah Jatuh Tempo - 4.160 - 4.160
11. Aset Lainnya - - 153.554 -
Total 4.982.387 29.223 4.144.346 26.894
PT Bank Ganesha Tbk
302 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 305
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
December 31, 2024
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK Penerapan FKK dan Teknik MRK
Net Receivables Before Net Receivables After
Implementation of FKK and MRK Implementation of FKK and MRK
Portfolio Category
Techniques Techniques
Laporan Posisi Laporan Posisi
Keuangan Keuangan
Statement TRA Statement TRA
of Financial of Financial
Position Position
- - - - Receivables from Government
- - - - Receivables from Public Sector Entities
Receivables from Multilateral Development Banks and
- - - -
International Institutions
216.719 - 216.719 - Receivables from Banks
Receivables from Securities Companies and
- - - -
Other Financial Services Institutions 1)
- - - - Receivables in the form of Covered Bond
2.768.433 17.224 2.268.164 2.622 Receivables from Corporations - General Corporate Exposure 2)
Receivables from Securities Companies and
76.074 70 56.385 70
Other Financial Services Institutions
- - - - Special Financing Exposure 4)
Receivables in the form of Subordinated Securities/Receivables,
- - - -
Equity and Other Capital Instruments
Receivables from Microbusiness, Small Business, and
1.204.136 129 1.196.581 -
Retail Portfolio
- - - - Property Collateralized Loans
Residential Property Collateralized Loans which the Payments
26.133 - 26.133 -
Are Not Materially Dependent on Property Cash Flow
Residential Property Collateralized Loans which the Payments
- - - -
Are Materially Dependent on Property Cash Flow
Commercial Property Collateralized Loans which the Payments
193.671 10.804 193.671 10.804
Are Not Materially Dependent on Property Cash Flow
Commercial Property Collateralized Loans which the Payments
- - - -
Are Materially Dependent on Property Cash Flow
- - - - Land Acquisition, Land Processing, and Construction Loans
1 199 1 199 Due Receivables
- - 150.110 - Other Assets
4.485.167 28.426 4.107.764 13.695 Total
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 303
Page 306
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 13 Risiko Kredit - Pengungkapan Eksposur berdasarkan Kelas Aset dan Bobot Risiko (CR5)
Bank Secara Individu
Table 13 Credit Risk - Exposure Disclosure by Asset Class and Risk Weight (CR5)
Bank Individually
31 Desember 2025
December 31, 2025
No. Kategori Portofolio 0% 20% 50%
1. Tagihan kepada Pemerintah 3.399.023 - -
No. Kategori Portofolio 20% 50%
2. Tagihan kepada Entitas Sektor Publik - -
No. Kategori Portofolio 0% 20% 30% 50%
Tagihan kepada Bank Pembangunan Multilateral dan
3. - - - -
Lembaga Internasional
No. Kategori Portofolio 20% 30% 40% 50%
4. Tagihan kepada Bank 669.988 - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
- - 60.492 -
Keuangan Lain 1)
No. Kategori Portofolio 10% 15% 20% 25% 35%
5. Tagihan berupa Covered Bond - - - - -
PT Bank Ganesha Tbk
304 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 307
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2025
December 31, 2025
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - Receivables from Government
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - Receivables from Public Sector Entities
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables from Multilateral Development Banks and
- - - -
International Institutions
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
75% 100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - 133.998 Receivables from Banks
Receivables from Securities Companies and
- - - - 24.197
Other Financial Services Institutions 1)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
50% 50% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - - Receivables in the form of Covered Bond
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 305
Page 308
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
No. Kategori Portofolio 20% 50% 65% 75% 80%
6. Tagihan kepada Korporasi Umum - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya - - - - -
Eksposur Pembiayaan Khusus 4) - - - - -
No. Kategori Portofolio 100% 150%
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas, dan
7. - -
Instrumen Modal Lainnya
No. Kategori Portofolio 45% 75%
8. Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel - 1.477.780
No. Kategori Portofolio 50% 100%
9. Tagihan yang Telah Jatuh Tempo - -
No. Kategori Portofolio 0% 20% 100%
10. Aset Lainnya - - 186.993
PT Bank Ganesha Tbk
306 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 309
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
85% 100% 130% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
4.178.163 - - - - 3.551.439 Receivables from General Corporations
Receivables from Securities Companies and
- - - - - -
Other Financial Services Institutions
- - - - - - Special Financing Exposure 4)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
250% 400% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables in the form of Subordinated Securities/
- - - -
Receivables, Equity, and Other Capital Instruments
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
85% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables from Microbusiness, Small Business, and
- - - 1.108.335
Retail Portfolio
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - Due Receivables
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
150% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - 186.993 Other Assets
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 307
Page 310
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
No. Kategori Portofolio 0% 20% 50%
1. Tagihan kepada Pemerintah 3.122.958 - -
No. Kategori Portofolio 20% 50%
2. Tagihan kepada Entitas Sektor Publik - -
No. Kategori Portofolio 0% 20% 30% 50%
Tagihan kepada Bank Pembangunan Multilateral dan
3. - - - -
Lembaga Internasional
No. Kategori Portofolio 20% 30% 40% 50%
4. Tagihan kepada Bank 1.083.595 - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
- - 190.184 -
Keuangan Lain 1)
No. Kategori Portofolio 10% 15% 20% 25% 35%
5. Tagihan berupa Covered Bond - - - - -
PT Bank Ganesha Tbk
308 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 311
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
December 31, 2024
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - Receivables from Government
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - Receivables from Public Sector Entities
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables from Multilateral Development Banks and
- - - -
International Institutions
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
75% 100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - 216.719 Receivables from Banks
Receivables from Securities Companies and
- - - - 76.074
Other Financial Services Institutions 1)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
50% 50% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - - Receivables in the form of Covered Bond
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 309
Page 312
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
No. Kategori Portofolio 20% 50% 65% 75%
6. Tagihan kepada Korporasi Umum - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya - - - -
Eksposur Pembiayaan Khusus 4) - - - -
No. Kategori Portofolio 100% 150%
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas, dan
7. - -
Instrumen Modal Lainnya
No. Kategori Portofolio 45% 75%
8. Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel - 1.605.515
No. Kategori Portofolio 50% 100%
9. Tagihan yang Telah Jatuh Tempo - 1
No. Kategori Portofolio 0% 20%
10. Aset Lainnya - -
PT Bank Ganesha Tbk
310 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 313
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Lainnya
80% 85% 100% 130% 150% Portfolio Category
Others
- 3.256.980 - - - - Receivables from General Corporations
Receivables from Securities Companies and
- - - - - -
Other Financial Services Institutions
- - - - - - Special Financing Exposure 4)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
250% 400% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables in the form of Subordinated Securities/
- - - -
Receivables, Equity, and Other Capital Instruments
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
85% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables from Microbusiness, Small Business, and
- - - 1.204.136
Retail Portfolio
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - 1 Due Receivables
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
178.368 - - - Other Assets
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 311
Page 314
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 13 Risiko Kredit - Pengungkapan Eksposur berdasarkan Kelas Aset dan
Bobot Risiko (CR5) Bank Secara Individu
Table 13 Credit Risk - Exposure Disclosure by Asset Class and Risk Weight (CR5)
Bank Individually
31 Desember 2025
December 31, 2025
Tagihan Bersih
Tagihan Bersih Tagihan Bersih TRA
(Setelah Pengenaan
No. Bobot Risiko Laporan Posisi (Sebelum Pengenaan
FKK dan Teknik MRK)
Keuangan FKK) Rata-Rata FKK
Net Receivables
Net Receivables Net Receivables FKK Average
(After Imposition
Statement of TRA (Before FKK
of FKK and MRK
Financial Position Imposition)
Techniques)
1. < 40% 4.149.181 48.792 645.435 3.552.539
2. 40%-70% 195.877 5.233 106.152 94.958
3. 75% 1.477.780 - 370.695 1.107.086
4. 85% 4.254.695 - 1.619.461 2.635.234
5. 90%-100% 186.993 - 33.440 153.554
6. 105%-130% - - - -
7. 150% - - - -
8. 250% - - - -
9. 400% - - - -
10. 1.250% - - - -
Total Tagihan Bersih 10.264.526 54.025 2.775.182 7.543.369
Tabel 14 Risiko Pasar - Pengungkapan Risiko Pasar dengan Menggunakan Metode Standar
Bank Secara Individu
Table 14 Market Risk - Disclosure of Market Risk Using Standardized Method
Bank Individually
31 Desember 2025
December 31, 2025
Beban Modal untuk
No. Komponen
Risiko Hak Opsi Faktor Pengali Total Beban Modal
Risiko Spesifik Risiko Umum
Capital Expenses Multiplier Total Capital
Specific Risk General Risk
for Option Right Factor Expenses
Risk
Beban Modal untuk
1. - - - - -
Masing-masing Risiko
a. Risiko Suku Bunga 1.001,88 4.435,90 - 1,3 7.069,11
b. Risiko Nilai Tukar - 574,24 - 1,2 689,09
c. Total 1.001,88 5.010,14 - - 7.758,20
2. Beban Modal Lainnya - - - - -
a. Penambahan ATMR Pillar 1 - - - - -
b. Credit Valuation Adjustment
- - - - -
(ATMR)
Pendekatan Dasar yang
- - - - -
Disederhanakan
100% ATMR SACCR - - - - -
3. Total ATMR Risiko Pasar 96.977,50 - - - -
PT Bank Ganesha Tbk
312 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 315
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
December 31, 2024
Tagihan Bersih
Tagihan Bersih Tagihan Bersih TRA
(Setelah Pengenaan
Laporan Posisi (Sebelum Pengenaan Risk Weight
FKK dan Teknik MRK
Keuangan FKK) Rata-Rata FKK
Net Receivables
Net Receivables Net Receivables FKK Average
(after imposition
Statement of TRA (Before FKK
of FKK and MRK
Financial Position Imposition)
Techniques)
4.290.278 38.219 4.091.673 236.825 < 40%
495.741 5.198 262.882 238.057 40%-70%
1.605.515 - 408.934 1.196.581 75%
3.278.188 - 991.997 2.286.191 85%
178.369 - 28.258 150.111 90%-100%
- - - - 105%-130%
- - - - 150%
- - - - 250%
- - - - 400%
- - - - 1250%
9.848.091 43.417 5.783.744 4.107.765 Total Net Receivables
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
December 31, 2024
Beban Modal untuk
Total Beban Component
Risiko Hak Opsi Faktor Pengali
Risiko Spesifik Risiko Umum Modal
Capital Expenses Multiplier
Specific Risk General Risk Total Capital
for Option Right Factor
Expenses
Risk
- - - - - Capital Expenses for Each Risk
714,62 6.977,50 - 1,3 9.999,76 a. Interest Rate Risk
- 1.070,88 - 1,2 1.285,06 b. Exchange Rate Risk
714,62 8.048,38 - - 11.284,82 c. Total
- - - - - Other Capital Expenses
- - - - - a. Addition of RWA Pillar 1
- - - - - b. Credit Valuation Adjustment (ATMR)
- - - - - Simplified Basic Approach
- - - - - 100% RWA SACCR
141.060,25 - - - - Total RWA for Market Risk
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 313
Page 316
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 15 Risiko Likuiditas – Kewajiban Pemenuhan Rasio Kecukupan LIKUIDITAS
(Liquidity Coverage Ratio) Bank Secara Individu
Table 15 Liquidity Risk – Liquidity Coverage Ratio
Bank Individually
31 Desember 2025
December 31, 2025
No. Komponen
Total Portofolio
Unweighted Weighted
High Quality Liquid Asset (HQLA)
1. Total High Quality Liquid Asset (HQLA) 4.132.620 4.114.557
Arus Kas Keluar (Cash OutFlows)
Simpanan Nasabah Perorangan dan Pendanaan yang Berasal dari
2. - -
Nasabah Usaha Mikro dan Usaha Kecil, terdiri dari:
a. Simpanan/Pendanaan Stabil 291.106 14.555
b. Simpanan/Pendanaan Kurang Stabil 1.343.588 134.359
3. Pendanaan yang Berasal dari Nasabah Korporasi, Terdiri dari:
a. Simpanan Operasional 638.278 157.062
b. Simpanan Non-Operasional dan/atau Kewajiban Lainnya yang
3.509.646 1.383.470
Bersifat Non- Operasional
4. Pendanaan dengan Agunan (Secured Funding) - -
5. Arus Kas Keluar Lainnya (Additional Requirement), terdiri dari:
a. Arus Kas Keluar atas Transaksi Derivatif - -
b. Arus Kas Keluar atas Peningkatan Kebutuhan Likuiditas - -
c. Arus Kas Keluar atas Kehilangan Pendanaan - -
d. Arus Kas Keluar atas Penarikan Komitmen Fasilitas Kredit dan
- -
Fasilitas Likuiditas
e. Arus Kas Keluar atas Kewajiban Kontraktual Lainnya Terkait
- -
Penyaluran Dana
f. Arus Kas Keluar atas Kewajiban Kontijensi Pendanaan Lainnya 420.670 938
g. Arus Kas Keluar Kontraktual Lainnya 9.712 9.712
Total Arus Kas Keluar (Cash OutFlows) 6.213.002 1.700.097
Arus Kas Masuk (Cash InFlows)
6. Pinjaman dengan Agunan Secured lending 302.592 133.987
7. Tagihan Berasal dari Piha Lawan (Counter Party) 1.095.125 891.928
8. Arus Kas Masuk Lainnya 9.784 4.892
Total Arus Kas Masuk (Cash InFlows) 1.407.502 1.030.807
Total Arus Kas Masuk yang Dapat Diperhitungkan dalam
- 1.030.807
Perhitungan LCR (maksimal 75% dari Total Arus Kas Keluar
TOTAL ADJUSTED VALUE
9. Total HQLA - 4.114.557
10. Total Arus Kas Keluar Bersih (Net Cash OutFlows) - 669.289
11. LCR (%) - 614,77%
PT Bank Ganesha Tbk
314 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 317
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
December 31, 2024
Component
Total Portofolio
Unweighted Weighted
High Quality Liquid Asset (HQLA)
2.473.494 2.455.332 Total High Quality Liquid Asset (HQLA)
Cash Outflows
Savings from Individual Customers and Funding Derived from Micro and
- -
Small Business Customers, Consisting of:
327.538 16.377 Savings/Funding is Stable
1.015.341 101.534 Savings/Funding is Less Stable
Funding Derived from Corporate Customers, Consists of:
78.495 16.980 Operational Savings
3.375.291 1.008.753 Non-Operational Deposits and/or Other Non-Operational Liabilities
- - Funding with Collateral (Secured Funding)
Other Cash Outflows (Additional Requirements), Consisting of:
- - Cash Outflows from Derivative Transactions
- - Cash Outflows from Increased Liquidity Needs
- - Cash Outflows for Loss of Funding
Cash Outflows for Withdrawal of Committed Credit Facilities and
- -
Liquidity Facilities
Cash Outflows on Other Contractual Liabilities related to
473.698 473.698
Distribution of Funds
496.861 947 Cash Outflows from Other Funding Contingent Liabilities
5.486 5.486 Other Contractual Cash Outflows
5.772.710 1.623.775 Total Cash Outflows
Cash Inflows
164.428 116.859 Loans with Collateral Secured Lending
1.530.365 1.106.273 Receivables from Counter Party
5.499 2.749 Other Cash Inflows
1.700.292 1.225.881 Total Cash Inflows
Total Cash Inflows that Can be Calculated in LCR Calculation
- 1.217.831
(maximum 75% of Total Cash Outflows)
TOTAL ADJUSTED VALUE
- 2.455.332 Total HQLA
- 405.944 Total Net Cash Outflows
- 604,85% LCR (%)
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 315
Page 318
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 16 Risiko Likuiditas - Net Stable Funding Ratio
Bank Secara Individu
Table 16 Liquidity Risk - Net Stable Funding Ratio
Bank Individually
31 Desember 2025
December 31, 2025
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Carrying Value Based on Remaining Period
Komponen ASF Total Nilai
Tertimbang
Tanpa Jangka ≥ 6 Bulan -
Total Weighted
Waktu < 6 Bulan < 1 Tahun ≥ 1 Tahun
Value
Without < 6 Months ≥ 6 Months - ≥ 1 Year
a Period Time < 1 Year
Modal: 3.622.457 - - - 3.622.457
Modal Sesuai POJK KPMM 3.622.457 - - - 3.622.457
Instrumen Modal Lainnya - - - - -
Simpanan yang Berasal dari Nasabah
Perorangan dan Pendanaan yang Berasal dari 707.331 1.093.841 1.525 110 1.641.644
Nasabah Usaha Mikro dan Usaha Kecil:
Simpanan dan Pendanaan Stabil 270.122 110.658 1.377 10 363.059
Simpanan dan Pendanaan Kurang Stabil 437.208 983.183 148 100 1.278.585
Pendanaan yang Berasal dari Nasabah
1.218.500 4.486.168 - - 1.772.360
Korporasi:
Simpanan Operasional 375.206 1.167.483 - - 771.345
Pendanaan Lainnya yang Berasal dari
843.294 3.318.685 - - 1.001.016
Nasabah Korporasi
Liabilitas yang Memiliki Pasangan Aset yang
- 5.319 - - -
Saling Bergantung
Liabilitas dan Ekuitas Lainnya: 1.209 132.130 - - -
NSFR Liabilitas Derivatif - - - - -
Ekuitas dan Liabilitas Lainnya yang Tidak
1.209 132.130 - - -
Masuk dalam Kategori Diatas
Total ASF 7.036.461
PT Bank Ganesha Tbk
316 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 319
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
December 31, 2024
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Carrying Value Based on Remaining Period
Total Nilai ASF Component
Tertimbang
Tanpa Jangka ≥ 6 Bulan -
Total Weighted
Waktu < 6 Bulan < 1 Tahun ≥ 1 Tahun
Value
Without < 6 Months ≥ 6 Months - ≥ 1 Year
a Period Time < 1 Year
3.360.503 - - - 3.360.503 Capital:
3.360.503 - - - 3.360.503 Capital according to CAR POJK
- - - - - Other Capital Instruments
Deposits Originating from Individual
625.807 906.161 613 5 1.432.335 Customers and Funding from Micro and Small
Business Customers:
288.306 771.249 606 5 1.007.158 Stable Savings and Funding
337.500 134.911 8 - 425.177 Less Stable Savings and Funding
1.460.084 3.630.751 32.500 - 2.193.887 Funding Derived from Corporate Customers:
1.085.800 2.155.355 32.500 - 1.636.827 Operational Savings
Other Funding Derived from
374.284 1.475.396 - - 557.060
Corporate Customers
Liabilities that Have Interdependent
- 11.619 - - -
Asset Pairs
1.405 133.465 - - - Liabilities and Other Equity:
- - - NSFR Liabilitas Derivatif
Ekuitas dan Liabilitas Lainnya yang Tidak
1.405 133.465 - - -
Masuk dalam Kategori Diatas
6.986.726 Total ASF
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 317
Page 320
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Carrying Value Based on Remaining Period
Komponen RSF Total Nilai
Tertimbang
Tanpa Jangka ≥ 6 Bulan -
Total Weighted
Waktu < 6 Bulan < 1 Tahun ≥ 1 Tahun
Value
Without < 6 Months ≥ 6 Months - ≥ 1 Year
a Period Time < 1 Year
Total HQLA dalam Rangka Perhitungan NSFR - - - - 181.383
Simpanan pada Lembaga Keuangan Lain
84.910 - - - 42.455
untuk Tujuan Operasional
Pinjaman dengan Kategori Lancar dan dalam
- 3.413.577 1.908.104 1.339.806 3.461.200
Perhatian Khusus (Performing)
Kepada Lembaga Keuangan yang Dijamin
- 466.694 40.930 245.529 312.663
dengan HQLA Level 1
Kepada Lembaga Keuangan yang Dijamin
Bukan dengan HQLA Level 1 dan Pinjaman
- 655.182 49.146 331.944 454.795
kepada Lembaga Keuangan
Tanpa Jaminan
Kepada Korporasi Non-Keuangan,
Nasabah Retail dan Nasabah Usaha Mikro
dan Kecil, Pemerintah Pusat, Pemerintah
- 2.258.875 1.598.656 598.961 2.437.882
Negara Lain, Bank Indonesia, Bank Sentral
Negara Lain dan Entitas Sektor Publik,
yang Diantaranya:
Kredit Beragun Rumah Tinggal yang
Tidak Sedang Dijaminkan, yang - - 6.763 4.043 6.818
Diantaranya:
Memenuhi Kualifikasi Untuk
Mendapat Bobot Risiko 35% atau
- 32.827 1.817 45.527 46.914
Kurang, Sesuai SEOJK ATMR untuk
Risiko Kredit
Surat Berharga dengan Kategori
Lancar dan Kurang Lancar
(Performing) yang Tidak Sedang
Dijaminkan, Tidak Gagal Bayar, - - 210.792 113.803 202.129
dan Tidak Masuk Sebagai
HQLA, Termasuk Saham yang
Diperdagangkan di Bursa
Aset yang Memiliki Pasangan Liabilitas yang
- 5.319 - - -
Saling Bergantung
Aset Lainnya: 106.187 129.714 - 8.801 174.120
Seluruh Aset Lainnya yang Tidak Masuk
106.187 129.714 - 8.801 174.120
dalam Kategori di Atas
Rekening Administratif 722.432 722.432 722.432 12.669
Total RSF 3.871.827
Rasio Pendanaan Stabil Bersih (Net Stable
181,73
Funding Ratio (%))
PT Bank Ganesha Tbk
318 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 321
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
(dalam jutaan Rupiah / in millions of Rupiah)
31 Desember 2024
December 31, 2024
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Carrying Value Based on Remaining Period
Total Nilai RSF Component
Tertimbang
Tanpa Jangka ≥ 6 Bulan -
Total Weighted
Waktu < 6 Bulan < 1 Tahun ≥ 1 Tahun
Value
Without < 6 Months ≥ 6 Months - ≥ 1 Year
a Period Time < 1 Year
- - - - 129.546 Total HQLA for the NSFR Calculation
Deposits on Other Financial Institutions for
265.474 - - - 132.737
Operational Purposes
Loans in Current and Special Mention
- 2.844.664 1.916.997 1.471.194 3.348.814
Category (Performing)
To Financial Institutions Guaranteed with
- 50.176 - 88.759 93.777
HQLA Level 1
To a Guaranteed Financial Institution
- 871.238 151.986 257.418 464.097 Not with HQLA Level 1 and a Loan to
an Unsecured Financial Institution
To Non-Financial Corporations, Retail
Customers and Micro and Small Business
Customers, Central Government,
- 1.631.515 1.582.340 1.046.540 2.496.486 Governments of Other Countries,
Bank Indonesia, Central Banks of Other
Countries and Public Sector Entities,
including:
Unsecured Residential Property
- 6.494 - 6.322 8.620
Collateralized Loans, Which Include:
Qualify for a Weighted Risk of 35% or
- 30.249 6.203 47.275 48.955 Less, in Accordance With SEOJK RWA
for Credit Risk
Securities with Current and
Undercurrent (Performing)
Categories that are not Being
- 254.992 176.468 24.880 236.878
Pledged Collateral, Do Not Default,
and are not Included as HQLA,
Including Exchange-Traded Shares
- 11.619 - - - Assets that Have Interdependent Liability Pairs
110.603 146.256 76 10.627 191.231 Other Assets:
All Other Assets Not Included in
110.603 146.256 76 10.627 191.231
the Categories Above
- 419.701 419.701 419.701 5.004 Administrative Account
- - - - 3.807.332 Total RSF
- - - - 183,51 Net Stable Funding Ratio (%)
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 319
Page 322
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 17 Risiko Operasional – ATMR Risiko Operasional
Bank Secara Individu
Table 17 Operational Risk – RWA Operational Risk
Laporan Data Kerugian Historis
Historical Loss Data Report
No. Indikator Bisnis (IB) dan Komponen IB T T-1 T-2 T-3 T-4
31 Desember 2025
December 31, 2025
Batasan Minimum untuk Suatu Kejadian Kerugian Operasional
(Loss Event) Sebesar Rp300.000.000,- (Tiga Ratus Juta Rupiah) atau Lebih
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
1. 9,00 57,00 262,00 47,00 78,00
Pemulihan (Tanpa Pengecualian)
2. Jumlah Terjadinya Kerugian Risiko Operasional 28,00 9,00 5,00 6,00 8,00
3. Jumlah Kerugian Risiko Operasional yang Dikecualikan - - - - -
4. Jumlah Terjadinya Kerugian Risiko Operasional - - - - -
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
5. 9,00 57,00 262,00 47,00 78,00
Pemulihan dan Kerugian Risiko Operasional yang Dikecualikan
Batasan Minimum untuk Suatu Kejadian Kerugian Operasional
(Loss Event) Sebesar Rp1.500.000.000,- (Satu Miliar Lima Ratus Juta
Rupiah) atau Lebih
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
6. - - - - -
Pemulihan (Tanpa Pengecualian)
7. Jumlah Terjadinya Kerugian Risiko Operasional - - - - -
8. Jumlah Kerugian Risiko Operasional yang Dikecualikan - - - - -
9. Jumlah Terjadinya Kerugian Risiko Operasional yang Dikecualikan - - - - -
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
10. - - - - -
Pemulihan dan Kerugian Risiko Operasional yang Dikecualikan
Rincian Perhitungan Modal untuk Risiko Operasional
11. Apakah Kerugian Digunakan dalam Perhitungan FPKI? (Ya/Tidak)
Dalam Hal Baris 11 Diisi Tidak, Apakah Tidak Digunakannya
12. Data Kerugian Intern Tersebut Disebabkan Ketidaksesuaian
Standar Minimum untuk Data Kerugian? (Ya/Tidak)
Treshold yang Digunakan dalam Perhitungan Modal untuk
13.
Risiko Operasional (dalam Satuan Rupiah Penuh)
14. Keterangan Tambahan (Jika Ada)
PT Bank Ganesha Tbk
320 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 323
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Rata-Rata
10 Tahun
T-5 T-6 T-7 T-8 T-9 Business Indicator (IB) and IB Component
Average
10 Years
31 Desember 2025
December 31, 2025
Minimum Limit of an Operating Loss Event of
Rp300,000,000 (Three Hundred Million Rupiah) or More
Total Net Operating Loss After Calculating the Recovery Value
7,00 52,00 79,00 73,00 107,00 77,10
(Without Exception)
11,00 24,00 18,00 9,00 4,00 12,20 Total Occurrence of Operational Risk Loss
- - - - - - Total Excluded Operational Risk Loss
- - - - - - Total Occurrence of Operational Risk Loss
Total Net Operating Loss After Calculating the Recovery Value
7,00 52,00 79,00 73,00 107,00 77,10
and Excluded Operational Risk Losses
Minimum Limit of an Operational Loss Event of
Rp1,500,000,000 (One Billion Five Hundred
Million Rupiah) or More
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
(Without Exception)
- - - - - - Total Occurrence of Operational Risk Loss
- - - - - - Total Excluded Operational Risk Loss
- - - - - - Total Occurrence of Excluded Operational Risk Loss
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
and Excluded Operational Risk Losses
Details of Capital Calculation for Operational Risks
Tidak
Are Losses Used in Calculating FPKI? (Yes/No)
No
If Line 11 answer is ‘No’, Is the Internal Loss Data Not Use Due
Ya
to a Discrepancy of the Minimum Standards for Loss Data?
Yes
(Yes/No)
Threshold Used in Capital Calculation for Operational Risks
300.000.000
(in Full Rupiah Amount)
Opsional
Additional Information (If Any)
Optional
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 321
Page 324
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
No. Indikator Bisnis (IB) dan Komponen IB T T-1 T-2 T-3 T-4
31 Desember 2024
December 31, 2024
Batasan Minimum untuk Suatu Kejadian Kerugian Operasional
(Loss Event) Sebesar Rp300.000.000,- (Tiga Ratus Juta Rupiah) atau Lebih
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
1. - - - - -
Pemulihan (Tanpa Pengecualian)
2. Jumlah Terjadinya Kerugian Risiko Operasional 9,00 9,00 5,00 6,00 8,00
3. Jumlah Kerugian Risiko Operasional yang Dikecualikan - - - - -
4. Jumlah Terjadinya Kerugian Risiko Operasional - - - - -
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
5. - - - - -
Pemulihan dan Kerugian Risiko Operasional yang Dikecualikan
Batasan Minimum untuk Suatu Kejadian Kerugian Operasional
(Loss Event) Sebesar Rp1.500.000.000,- (Satu Miliar Lima Ratus Juta
Rupiah) atau Lebih
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
6. - - - - -
Pemulihan (Tanpa Pengecualian)
7. Jumlah Terjadinya Kerugian Risiko Operasional - - - - -
8. Jumlah Kerugian Risiko Operasional yang Dikecualikan - - - - -
9. Jumlah Terjadinya Kerugian Risiko Operasional yang Dikecualikan - - - - -
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
10. - - - - -
Pemulihan dan Kerugian Risiko Operasional yang Dikecualikan
Rincian Perhitungan Modal untuk Risiko Operasional
11. Apakah Kerugian Digunakan dalam Perhitungan FPKI? (Ya/Tidak)
Dalam Hal Baris 11 Diisi Tidak, Apakah Tidak Digunakannya
12. Data Kerugian Intern Tersebut Disebabkan Ketidaksesuaian
Standar Minimum untuk Data Kerugian? (Ya/Tidak)
Treshold yang Digunakan dalam Perhitungan Modal untuk
13.
Risiko Operasional (dalam Satuan Rupiah Penuh)
14. Keterangan Tambahan (Jika Ada)
PT Bank Ganesha Tbk
322 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 325
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Rata-Rata
10 Tahun
T-5 T-6 T-7 T-8 T-9 Business Indicator (IB) and IB Component
Average
10 Years
31 Desember 2024
December 31, 2024
Minimum Limit of an Operating Loss Event of
Rp300,000,000 (Three Hundred Million Rupiah) or More
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
(Without Exception)
11,00 24,00 18,00 9,00 4,00 10,30 Total Occurrence of Operational Risk Loss
- - - - - - Total Excluded Operational Risk Loss
- - - - - - Total Occurrence of Operational Risk Loss
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
and Excluded Operational Risk Losses
Minimum Limit of an Operational Loss Event of
Rp1,500,000,000 (One Billion Five Hundred
Million Rupiah) or More
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
(Without Exception)
- - - - - - Total Occurrence of Operational Risk Loss
- - - - - - Total Excluded Operational Risk Loss
- - - - - - Total Occurrence of Excluded Operational Risk Loss
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
and Excluded Operational Risk Losses
Details of Capital Calculation for Operational Risks
Tidak
Are Losses Used in Calculating FPKI? (Yes/No)
No
If Line 11 answer is ‘No’, Is the Internal Loss Data Not Use Due
Ya
to a Discrepancy of the Minimum Standards for Loss Data?
Yes
(Yes/No)
Threshold Used in Capital Calculation for Operational Risks
300.000.000
(in Full Rupiah Amount)
Opsional
Additional Information (If Any)
Optional
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 323
Page 326
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Laporan Rincian Indikator Bisnis
Business Indicator Detailed Report
31 Desember 2025
December 31, 2025
No. Indikator Bisnis (IB) dan Komponen IB
T T-1 T-2
1. Komponen Bunga, Sewa, dan Dividen (KBSD) 211.627 - -
2. Pendapatan Bunga 723.201 592.752 433.413
3. Beban Bunga 248.892 141.627 111.692
4. Aset Produktif 10.256.795 9.249.913 8.710.177
5. Pendapatan Dividen - - -
6. Komponen Jasa 26.832 - -
7. Pendapatan Jasa dan Komisi 27.862 24.749 26.336
8. Beban Jasa dan Komisi 7.825 3.380 5.485
9. Pendapatan Operasional Lainnya - - -
10. Beban Operasional Lainnya 14 1.302 233
11. Komponen Keuangan 13.835 - -
12. Laba Rugi Bersih Trading Book 1.548 83 4
13. Laba Rugi Bersih Banking Book 17.133 12.431 10.307
14. IB 252.294 - -
15. Komponen Indikator Bisnis 30.275 - -
Pengungkapan IB
16. IB Total Termasuk Aktivitas yang Didivestasi - - -
17. Pengurangan IB Dikarenakan Pengecualian atas Aktivitas 287.267 - -
18. Keterangan Tambahan - - -
Laporan Perhitungan ATMR Risiko Operasional dengan Menggunakan Pendekatan Standar
RWA Calculation Report for Operational Risk using Standard Approach
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
No. Rincian Details
Validasi Kolom T Validasi Kolom T
T Column T Column
Validation Validation
1. Komponen Indikator Bisnis (KIB) 30.275 28.026 Business Indicator Components (KIB)
2. Faktor Pengali Kerugian Internal (FPKI) 1,00 1,00 Internal Loss Multiplier Factor (FPKI)
3. Modal Minimum Risiko Operasional (MMRO) 30.275 28.026 Operational Risk Minimum Capital (MMRO)
4. ATMR untuk Risiko Operasional 378.441 350.319 RWA for Operational Risk
PT Bank Ganesha Tbk
324 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 327
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
31 Desember 2024
December 31, 2024
Business Indicator (IB) and IB Component
T T-1 T-2
197.458 - - Interest, Rent, and Dividend Components (KBSD)
592.752 433.413 317.228 Interest Income
141.627 111.692 135.705 Interest Expenses
9.249.913 8.710.177 8.367.593 Earning Assets
- - - Dividend Income
23.957 - - Services Components
24.749 26.336 19.231 Fees and Commission Income
3.380 5.485 3.282 Fees and Commission Expenses
- - - Other Operating Income
1.302 233 21 Other Operating Expenses
12.131 - - Financial Components
83 4 1.306 Net Profit Loss Trading Book
12.431 10.307 12.262 Net Profit Loss Banking Book
233.546 - - IB
28.026 - - Business Indicator Components
IB Disclosure
- - - Total IB including Divested Activities
233.546 - - IB Reduction due to Exclusion of Divested Activities
- - - Additional information
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 325
Page 328
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Sistem Pengendalian Internal
Internal Control System
Sistem Pengendalian Internal merupakan mekanisme The Internal Control System is a supervisory mechanism
pengawasan yang ditetapkan oleh manajemen Bank, yang established by the Bank management, designed to ensure
dirancang untuk memastikan seluruh kegiatan operasional that all operational activities are effective, efficient, and
berjalan efektif, efisien, dan sesuai prinsip kehati-hatian. prudent. An effective implementation of internal control
Penerapan sistem pengendalian intern secara efektif system can assist the Bank management in safeguarding
dapat membantu manajemen Bank dalam menjaga aset, assets, ensuring accurate financial reporting, improving
memastikan pelaporan keuangan akurat, meningkatkan regulatory compliance, and reducing the risk of loss,
kepatuhan terhadap peraturan, dan mengurangi risiko irregularity, and violation.
kerugian, penyimpangan, serta pelanggaran.
Implementasi Sistem Pengendalian Internal di Bank The Internal Control System at Bank Ganesha is implemented
Ganesha dilakukan melalui pendekatan pertahanan berlapis through three lines of defense approach, wherein each
(three lines of defense), di mana setiap lini beroperasi secara line operates independently with clearly defined roles and
independen dengan peran dan tanggung jawab yang jelas. responsibilities. Further explanation of each line in the three
Penjelasan lebih lanjut mengenai masing-masing lini dalam lines of defense approach is outlined below:
pendekatan three lines of defense diuraikan sebagai berikut:
Lini Pertama
First Line
Peran dari pada pemilik risiko sebagai first line of defense dalam fungsinya mengelola aspek internal kontrol di unit kerjanya.
The risk owner’s role as the first line of defense is to manage internal control aspects within its division.
Lini Kedua
Second Line
Satuan Kerja Manajemen Risiko bersama Satuan Kerja Kepatuhan melakukan pendefinisian, pernyempurnaan, dan
pemeliharaan metodologi pengelolaan risiko, memastikan kecukupan mitigasi risiko, kebijakan dan prosedur, serta
melakukan koordinasi dari aktivitas pengelolaan risiko operasional secara menyeluruh.
The Risk Management Division, together with Compliance Division, defines, refines, and maintains the risk management
methodology, ensures the adequacy of risk mitigation, policies, and procedures, and coordinates the overall operational
risk management activities.
Lini Ketiga
Third Line
Satuan Kerja Audit Intern memastikan secara independen bahwa seluruh risiko residual telah dikelola sesuai dengan
toleransi risiko yang telah disetujui.
The Internal Audit Division independently ensures that all residual risks are managed in accordance with the approved
risk tolerance.
PT Bank Ganesha Tbk
326 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 329
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Pengendalian Keuangan, Operasional, dan Financial, Operational, and Compliance
Kepatuhan Control
Penerapan Sistem Pengendalian Internal merupakan The implementation of Internal Control System is
tanggung jawab seluruh insan organisasi, termasuk Dewan the responsibility of all organizational personnel,
Komisaris, Direksi, Satuan Kerja Audit Intern, Satuan Kerja including the Board of Commissioners, Board of Directors,
Manajemen Risiko, serta seluruh karyawan. Pelaksanaan Internal Audit Division, Risk Management Division, and all
Sistem Pengendalian Internal di Bank Ganesha mencakup employees. The implementation of Internal Control System
pengendalian keuangan, pengendalian operasional, dan at Bank Ganesha includes financial control, operational
pengendalian kepatuhan yang diuraikan sebagai berikut: control, and compliance control, as outlined below:
Pengendalian Keuangan
Financial Control
Pengendalian keuangan di Perseroan dilaksanakan melalui penyusunan Rencana Bisnis Bank (RBB), yang memuat target
jangka pendek dan menengah beserta strategi yang dirancang untuk mencapainya. Perseroan secara rutin memantau realisasi
kinerja keuangan terhadap target yang ditetapkan dalam RBB melalui laporan berkala, yang kemudian dibahas dalam rapat
Direksi. Mekanisme ini memastikan pengelolaan keuangan Perseroan berjalan secara efektif, efisien, dan ekonomis, serta
mendukung pencapaian tujuan strategis Bank secara berkelanjutan.
Financial control in the Company is implemented through the preparation of Bank Business Plan (RBB), which contains
short- and medium-term targets and strategies designed to achieve them. The Company regularly monitors financial
performance against the targets set in RBB through periodic reports, which are then discussed at Board of Directors meetings.
This mechanism ensures that the Company’s financial management is effective, efficient, and economical, and supports
the sustainable achievement of the Bank’s strategic objectives.
Pengendalian Operasional
Operational Control
Pengendalian operasional di Perseroan dilakukan melalui penerapan standar operasional prosedur (SOP) yang dirancang untuk
memastikan setiap kegiatan yang dilakukan karyawan sesuai dengan prosedur dan kebijakan internal yang berlaku.
Penerapan SOP ini bertujuan untuk meminimalkan risiko operasional dan mencegah potensi dampak negatif terhadap Perseroan,
sehingga seluruh aktivitas bisnis dapat berjalan secara tertib, efisien, dan mendukung pencapaian tujuan strategis Bank.
Operational control within the Company is carried out through standard operating procedures (SOPs) implementation, designed to
ensure that all employee activities comply with applicable internal procedures and policies. These SOPs implementation aims
to minimize operational risk and prevent potential negative impacts on the Company, ensuring that all business activities can
proceed in an orderly, efficient manner, and support the achievement of the Bank’s strategic objectives.
Pengendalian Kepatuhan
Compliance Control
Pengendalian kepatuhan di Perseroan memastikan seluruh aktivitas perbankan sehari-hari mematuhi ketentuan perundang-
undangan yang berlaku, khususnya di bidang jasa keuangan dan pasar modal. Untuk mengurangi risiko ketidakpatuhan
terhadap regulasi, Bank secara aktif berpartisipasi dalam berbagai kegiatan sosialisasi terkait peraturan dan perundang-
undangan yang diselenggarakan oleh pihak regulator.
Compliance control within the Company ensures that all daily banking activities comply with applicable laws and regulations,
particularly in financial services and capital markets sectors. To mitigate the risk of regulatory non-compliance, the Bank
actively participates in various dissemination activities related to laws and regulations organized by regulators.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 327
Page 330
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kesesuaian Sistem Pengendalian Internal Conformity of the Internal Control System with
dengan Kerangka Committee of Sponsoring the Committee of Sponsoring Organizations
Organizations of the Treadway Commission of Treadway Commission Framework
Bank menerapkan sistem pengendalian internal yang The Bank implements internal control system that
mengacu pada Control Integrated Framework yang refers to the Control Integrated Framework formulated
dirumuskan oleh Committee of Sponsoring Organizations of by the Committee of Sponsoring Organizations of
the Treadway Commission (COSO). Kerangka kerja tersebut the Treadway Commission (COSO). This framework serves as
menjadi pedoman dalam memastikan efektivitas sistem a guideline in ensuring the effectiveness of internal control
pengendalian internal, yang mencakup 5 komponen utama system, which includes 5 main components of internal
pengendalian internal, yaitu: control, namely:
Komponen Pengendalian
Internal Implementasi di Perseroan
Component of Internal Implementation in the Company
Control
Lingkungan Pengendalian Menyediakan arahan bagi Perseroan dan memengaruhi kesadaran pengendalian dari orang-orang yang ada di dalam
Perseroan tersebut. Beberapa faktor yang berpengaruh di dalam lingkungan pengendalian antara lain integritas dan
Kode Etik, serta komitmen terhadap kompetensi.
Control Environment Provide direction for the Company and influence the control awareness of the people in the Company. Several factors that
influence the control environment include integrity and the Code of Conducts, as well as commitment to competence.
Penaksiran Risiko Mengidentifikasi risiko melalui analisis yang relevan dan dijadikan dasar untuk perencanaan pengelolaan risiko.
Risk Assessment Identify risks through relevant analysis and serve as the basis for risk management planning.
Aktivitas Pengendalian Melakukan kaji ulang terhadap kinerja, pengelolaan informasi, dan pemisahan tugas agar menjamin bahwa arahan
manajemen dilaksanakan. Aktivitas tersebut membantu memastikan bahwa tindakan yang diperlukan untuk
menanggulangi risiko dalam pencapaian tujuan.
Control Activities Conduct performance reviews, information management, and duties segregation to ensure that management directives
are carried out. These activities help ensure the actions necessary to mitigate risks in achieving objectives.
Informasi dan Komunikasi Sistem informasi yang relevan dalam pelaporan keuangan merupakan sistem akuntansi yang berisi metode untuk
mengidentifikasikan, menggabungkan, menganalisis, mengklasifikasi, mencatat, dan melaporkan transaksi, serta
menjaga akuntabilitas aset dan kewajiban. Komunikasi meliputi penyediaan deskripsi tugas individu dan tanggung
jawab berkaitan dengan struktur pengendalian internal dalam pelaporan keuangan.
Information and Communication The relevant information systems in financial reporting are accounting systems that contain methods for identifying,
combining, analyzing, classifying, recording, and reporting transactions, as well as maintaining accountability of assets
and liabilities. Communication includes providing descriptions of individual duties and responsibilities relating to
the internal control structure in financial reporting.
Pemantauan Melakukan pemantauan yang bertujuan mewujudkan hal-hal sebagai berikut:
a. Mendapatkan kepastian dipatuhinya seluruh peraturan dan perundang-undangan yang berlaku dalam seluruh
kegiatan operasional;
b. Memastikan tersedianya informasi keuangan dan non-keuangan yang akurat, lengkap, dan tepat waktu bagi pihak
internal dan eksternal;
c. Mendapatkan efisiensi dan efektivitas dari kegiatan usaha Perseroan; dan
d. Mencegah penyimpangan termasuk kecurangan.
Monitoring Carry out monitoring with the aims to realize the following:
a. Obtain assurance that all applicable laws and regulations are complied with in all operational activities;
b. Ensure the availability of accurate, complete, and timely financial and non-financial information for internal and
external parties;
c. Obtain the efficiency and effectiveness of the Company’s business activities; and
d. Prevent irregularities, including fraud.
Tinjauan atas Efektivitas Sistem Review of the Effectiveness of Internal
Pengendalian Internal Control System
Perseroan secara konsisten memastikan efektivitas The Company consistently ensures the effectiveness
penerapan sistem pengendalian internal dengan melibatkan of its internal control system by involving all levels of
seluruh jajaran manajemen dan karyawan. Melalui evaluasi management and employees. Through periodic evaluation
berkala yang dilaksanakan oleh Satuan Kerja Audit Intern, conducted by the Internal Audit Division, internal control
sistem pengendalian internal terbukti berperan dalam system is proven to help the Company achieve its objectives,
PT Bank Ganesha Tbk
328 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 331
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
mendukung pencapaian tujuan Perseroan, meningkatkan improve the reliability of financial statements, and ensure
keandalan laporan keuangan, serta memastikan kepatuhan compliance with all applicable regulations. Through this
terhadap seluruh peraturan yang berlaku. Melalui mechanism, the Company can identify aspects that require
mekanisme ini, Perseroan dapat mengidentifikasi aspek improvement, so that the recommendations provided can
yang memerlukan perbaikan, sehingga rekomendasi be implemented optimally and sustainably to improve
yang diberikan dapat diimplementasikan secara optimal the Company’s overall performance.
dan berkelanjutan dalam rangka meningkatkan kinerja
Perseroan secara keseluruhan.
Pernyataan Dewan Komisaris dan Direksi atas Statement of the Board of Commissioners and
Kecukupan Sistem Pengendalian Internal Board of Directors on the Adequacy of
the Internal Control System
Berdasarkan evaluasi menyeluruh pada tahun 2025, Direksi Based on a comprehensive evaluation in 2025, the Board
dan Dewan Komisaris menilai bahwa sistem pengendalian of Directors and Board of Commissioners considered that
internal Bank telah berjalan dengan baik dan efektif. the Bank’s internal control system was implemented properly
Kinerja positif ini tercermin dari pengelolaan operasional and effectively. This positive performance is reflected in
perbankan yang baik, tanpa menimbulkan kerugian the sound management of banking operations, without
signifikan, sehingga seluruh aktivitas Perseroan tetap incurring significant losses, and thus ensuring that all
sesuai dengan ketentuan peraturan perundang-undangan Company activities remain in accordance with the applicable
yang berlaku. laws and regulations.
Fungsi Kepatuhan
Compliance Function
Fungsi Kepatuhan berperan dalam memastikan The Compliance Function plays a role in ensuring that
seluruh kegiatan Bank mematuhi regulasi yang berlaku, all Bank activities comply with applicable regulations, in
sesuai dengan Peraturan Otoritas Jasa Keuangan accordance with Financial Services Authority Regulation
No. 46/POJK.03/2017 tentang Fungsi Kepatuhan Bank No. 46/POJK.03/2017 on Implementation of Compliance
Umum. Sebagai bagian dari praktik GCG, fungsi ini Function for Commercial Banks. As part of GCG practices,
bertanggung jawab melaksanakan langkah-langkah this function is responsible for implementing preventive
preventif untuk menjamin bahwa kebijakan, ketentuan, measures to ensure that the Bank’s policies, provisions,
sistem, prosedur, dan seluruh aktivitas Bank selaras systems, procedures, and all activities are in line with the
dengan ketentuan Otoritas Jasa Keuangan serta peraturan provisions of Financial Services Authority and applicable
perundang-undangan yang berlaku, termasuk memastikan laws and regulations, including ensuring that all
seluruh komitmen kepada regulator dipenuhi sesuai target commitments to regulators are met within the stipulated
waktu yang ditetapkan. time frames.
Pedoman Fungsi Kepatuhan Compliance Function Charter
Pelaksanaan tugas dan tanggung jawab Fungsi Kepatuhan The implementation of Compliance Function’s duties and
berpedoman pada Peraturan Otoritas Jasa Keuangan responsibilities is in accordance with Financial Services
No. 46/POJK.03/2017 tentang Fungsi Kepatuhan pada Authority Regulation No. 46/POJK.03/2017 on Compliance
Bank Umum. Function in Commercial Banks.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 329
Page 332
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Penanggung Jawab Fungsi Kepatuhan Person in Charge of Compliance Function
Penanggung jawab Fungsi Kepatuhan di Bank adalah The person in charge of Compliance Function at the Bank
Direktur Kepatuhan dan Satuan Kerja Kepatuhan. is the Compliance Director and the Compliance Division.
Penanggung jawab Fungsi Kepatuhan bersifat independen The Compliance Function team is independent and
dan terpisah dari fungsi bisnis, operasional, serta fungsi separated from business, operational, and other supporting
pendukung lainnya. functions.
Adapun tugas dan tanggung jawab penanggung jawab Duties and responsibilities of the Compliance Function team
Fungsi Kepatuhan dalam menjalankan Fungsi Kepatuhan in carrying out its function are as follows:
sebagai berikut:
1. Direktur Kepatuhan 1. Compliance Director
a. Merumuskan strategi guna mendorong terciptanya a. Formulating strategies to encourage the creation of
budaya kepatuhan Perseroan; the Company’s compliance culture;
b. Mengusulkan kebijakan kepatuhan atau prinsip- b. Proposing compliance policies or compliance
prinsip kepatuhan yang akan ditetapkan oleh principles to be determined by the Board of
Direksi; Directors;
c. Menetapkan sistem dan prosedur kepatuhan yang c. Establishing compliance systems and procedures
akan digunakan untuk menyusun ketentuan dan that will be used to develop the Company’s internal
pedoman internal Perseroan; provisions and guidelines;
d. Memastikan bahwa seluruh kebijakan, ketentuan, d. Ensuring that all policies, provisions, systems,
sistem dan prosedur, serta kegiatan usaha yang and procedures, as well as business activities
dilakukan Perseroan telah sesuai dengan ketentuan carried out by the Company are in accordance with
Otoritas Jasa Keuangan dan ketentuan peraturan the provisions of the Financial Services Authority
perundang-undangan; and the provisions of laws and regulations;
e. Meminimalkan risiko kepatuhan Perseroan; e. Minimizing the Company’s compliance risk;
f. Melakukan tindakan pencegahan agar kebijakan dan/ f. Taking preventive measures so the policies and/or
atau keputusan yang diambil Direksi Perseroan tidak decisions taken by the Company’s Board of Directors
menyimpang dari ketentuan Otoritas Jasa Keuangan do not deviate from the provisions of the Financial
dan ketentuan peraturan perundang- undangan; dan Services Authority and laws and regulations; and
g. Melakukan tugas-tugas lainnya yang terkait dengan g. Perform other duties related to the Compliance
Fungsi Kepatuhan. Function.
2. Satuan Kerja Kepatuhan 2. Compliance Division
a. Membuat langkah-langkah dalam rangka mendukung a. Taking measures in order to support the creation of
terciptanya budaya kepatuhan pada seluruh kegiatan a compliance culture in all of the Company’s
usaha Perseroan pada setiap jenjang organisasi; business activities at every level of the organization;
b. Melakukan identifikasi, pengukuran, pemantauan, b. Performing identification, measurement,
dan pengendalian terhadap risiko kepatuhan monitoring, and control of compliance risk with
dengan mengacu pada ketentuan Peraturan Otoritas reference to the provisions of the Financial Services
Jasa Keuangan mengenai Penerapan Manajemen Authority Regulation on Implementation of Risk
Risiko bagi Bank Umum; Management for Commercial Banks;
c. Menilai dan mengevaluasi efektivitas, kecukupan, c. Assessing and evaluating the effectiveness,
dan kesesuaian kebijakan, ketentuan, sistem, adequacy, and suitability of policies, provisions,
maupun prosedur yang dimiliki oleh Perseroan systems, and procedures owned by the Company
dengan peraturan perundang-undangan; with laws and regulations;
d. Melakukan kaji ulang dan/atau merekomendasikan d. Reviewing and/or recommending updates and
pengkinian dan penyempurnaan kebijakan, improvements of policies, regulations, systems,
ketentuan, sistem, maupun prosedur yang dimiliki and procedures owned by the Company so that
oleh Perseroan agar sesuai dengan ketentuan they comply with the provisions of Bank Indonesia
Bank Indonesia atau Otoritas Jasa Keuangan dan or Financial Services Authority and laws and
peraturan perundang-undangan; regulations;
e. Melakukan upaya-upaya untuk memastikan bahwa e. Making efforts to ensure that the policies, provisions,
kebijakan, ketentuan, sistem, dan prosedur, serta systems, and procedures, as well as the Company’s
kegiatan usaha Perseroan telah sesuai dengan business activities, comply with the provisions of
ketentuan Otoritas Jasa Keuangan dan peraturan the Financial Services Authority and applicable laws
perundang-undangan yang berlaku; dan and regulations; and
PT Bank Ganesha Tbk
330 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 333
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
f. Melakukan tugas-tugas lainnya yang terkait dengan f. Performing other duties related to the Compliance
Fungsi Kepatuhan. Function.
Laporan Pelaksanaan Kerja Fungsi Kepatuhan Report on the Implementation of Compliance
Function’s Work
Pelaksanaan tugas dan tanggung jawab Fungsi Kepatuhan The implementation of Compliance Function’s duties and
yang telah dijalankan selama tahun 2025 diuraikan sebagai responsibilities throughout 2025 was described as follows:
berikut:
1. Melakukan langkah-langkah untuk mendorong 1. Taking measures to encourage the realization of
terwujudnya budaya kepatuhan pada semua tingkatan a compliance culture at all levels of the Bank’s
organisasi dan kegiatan usaha Bank melalui kegiatan organization and business activities through risk
risk awareness kepada seluruh karyawan, antara lain: awareness activities for all employees, including:
a. Melakukan sosialisasi/diseminasi ketentuan baru a. Conducting outreach/dissemination of new
kepada pejabat dan pihak yang terkait; provisions to officials and related parties;
b. Melaksanakan fungsi konsultatif terkait penerapan b. Conducting a consultative function related to
ketentuan yang berlaku dari unit kerja terkait; the implementation of applicable provisions to
the relevant division;
c. Menatausahakan dan mengkinikan database c. Administering and updating banking regulations
peraturan perbankan di portal internal Bank; dan database on the Bank’s internal portal; and
d. Melakukan compliance test terhadap ketentuan d. Carrying out compliance test against applicable
yang berlaku; regulations;
2. Mengelola risiko kepatuhan dan memastikan agar 2. Managing compliance risk and ensuring that policies,
kebijakan, ketentuan, sistem, dan prosedur serta provisions, systems, and procedures as well as business
kegiatan usaha yang dilakukan oleh Bank telah sesuai activities carried out by the Bank complying with
dengan ketentuan yang berlaku, antara lain: applicable regulations, including:
a. Menyusun laporan hasil self-assessment risiko a. Preparing reports on self-assessment results of
inheren risiko kepatuhan; inherent risk of compliance risk;
b. Melakukan penyesuaian manual, kebijakan, dan b. Making adjustment to internal manuals, policies,
prosedur internal; and procedures;
c. Melakukan kajian atas permohonan/usulan kredit c. Conducting reviews of new loan applications/
baru, tambahan, perpanjangan maupun alokasi proposals, additional, extension, or allocation
fasilitas kredit, pembelian surat berharga dan of loan facilities, purchase of securities and
pengajuan limit counterparty untuk memastikan submission of counterparty limits to ensure that
bahwa permohonan/usulan tersebut telah the applications/proposals have met the provisions
memenuhi ketentuan dan prinsip kehati-hatian; and principles of prudence;
d. Melakukan tinjauan dan memberikan pendapat d. Conducting survey and providing opinions on plans
atas rencana produk dan aktivitas baru, untuk for new products and activities, to ensure that
memastikan bahwa produk yang akan dibuat dan the products to be made and new activities to be
aktivitas baru yang akan dilakukan telah sesuai carried out comply with the applicable regulations;
dengan ketentuan yang berlaku;
e. Melakukan tinjauan atas rancangan ketentuan e. Conducting a survey on the draft of internal
internal yang akan diterbitkan untuk memastikan provisions to be issued to ensure that the internal
ketentuan internal telah sesuai dengan ketentuan provisions were in accordance with the applicable
yang berlaku; provisions;
f. Melakukan pemantauan terhadap tingkat f. Monitoring the level of compliance with
kepatuhan atas ketentuan yang berlaku terkait the applicable provisions related to prudential
prinsip prudential banking, seperti kewajiban banking principles, such as capital adequacy ratio,
penyediaan modal minimum, giro wajib minimum, minimum statutory reserves, legal lending limits,
batas maksimum pemberian kredit, non-performing non-performing loans, and net foreign exchange
loan, dan posisi devisa neto. Sepanjang tahun 2025, position. Throughout 2025, overall, there were
secara keseluruhan tidak terdapat pelanggaran no violations of provisions related to prudential
terhadap ketentuan terkait prinsip prudential banking principles; and
banking; dan
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 331
Page 334
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
g. Memantau kepatuhan terhadap kewajiban g. Monitoring compliance with the obligation to
penyampaian laporan kepada regulator melalui submit reports to the regulator through the report
report reminder system; reminder system;
3. Memastikan kepatuhan Bank terhadap komitmen yang 3. Ensuring the Bank’s compliance with the commitments
dibuat kepada regulator, antara lain: made to the regulator, among others:
a. Melakukan pemantauan komitmen Bank kepada a. Monitoring the Bank’s commitment to the Financial
Otoritas Jasa Keuangan, dan regulator lainnya; dan Services Authority and other regulators; and
b. Memantau dan menindaklanjuti permintaan b. Monitoring and following up on requests for
informasi/data oleh otoritas dalam rangka information/data by authorities in the context of
pengawasan Bank. Bank supervision.
Selain itu, Direktur Kepatuhan dan Manajemen Risiko Furthermore, the Compliance Director and Risk Management
juga telah menjalankan berbagai aktivitas sebagai wujud has also carried out various activities as the manifestation of
pelaksanaan tugas dan tanggung jawabnya dalam Fungsi duty and responsibility implementation within Compliance
Kepatuhan, dengan rincian sebagai berikut: Function, with details as follows:
1. Penilaian terhadap penerapan GCG pada Bank; 1. Assessing the implementation of GCG at the Bank;
2. Pengkajian rancangan kebijakan/keputusan; 2. Studying policy draft/decisions;
3. Sosialisasi keputusan/kebijakan dan ketentuan yang 3. Dissemination of decisions/policies and applicable
berlaku; provisions;
4. Pengkinian database peraturan perbankan di portal; 4. Updating banking regulation database on the portal;
5. Monitoring keputusan/kebijakan; 5. Monitoring decisions/policies;
6. Opini kepatuhan kredit diberikan; 6. Compliance opinion of provided loans;
7. Pemantauan surat berharga; 7. Monitoring securities;
8. Pengkajian rencana produk dan/atau aktivitas baru; 8. Studying new product and/or activity plans;
9. Pemantauan laporan berkala/insidentil ke otoritas; 9. Monitoring periodic/incidental reports to the authority;
10. Pelaksanaan prinsip kehati-hatian; 10. Implementing prudential principle;
11. Penyusunan laporan pihak terkait; 11. Preparing related party reports;
12. Pelaksanaan fungsi konsultatif; 12. Implementing consultative functions;
13. Pemantauan realisasi RBB; dan 13. Monitoring RBB realization; and
14. Pemenuhan perjanjian dan komitmen Bank dan 14. Fulfilling the Bank’s agreements and commitments and
pelaporan ke otoritas. reporting to the authorities.
Pengembangan Kompetensi Fungsi Competency Development of the Compliance
Kepatuhan Function
Dalam rangka meningkatkan efektivitas pelaksanaan tugas To improve the effectiveness of duty and responsibility
dan tanggung jawabnya, Fungsi Kepatuhan secara berkala implementation, the Compliance Function regularly
mengikuti program pengembangan kompetensi yang participates in competency development programs
diselenggarakan baik secara internal oleh Bank maupun organized both internally by the Bank and externally by third
eksternal oleh pihak ketiga. Program pengembangan parties. The competency development program focuses on
kompetensi tersebut difokuskan pada pelatihan training that encompasses strengthening understanding
mencakup penguatan pemahaman atas peraturan terbaru, of the latest regulations, prevention of financial crimes,
pencegahan tindak pidana keuangan, pelaporan keuangan, financial reporting, to strengthening information systems
hingga penguatan sistem informasi dan perlindungan data. and data protection.
Tinjauan atas Efektivitas Fungsi Kepatuhan Review of the Effectiveness of Compliance
Function
Pada tahun 2025, Fungsi Kepatuhan telah dijalankan In 2025, the Compliance Function was carried out
secara efektif melalui penerapan kebijakan dan prosedur effectively through the implementation of compliance
kepatuhan di seluruh unit kerja Bank. Meskipun pencapaian policies and procedures in all divisions of the Bank. While
tersebut positif, Bank menyadari perlunya peningkatan this achievement is positive, the Bank realizes the need to
efektivitas dalam pemantauan kepatuhan agar risiko improve compliance monitoring effectiveness to optimally
PT Bank Ganesha Tbk
332 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 335
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
kepatuhan dapat diminimalkan secara lebih optimal. minimize compliance risks. Some indicators that reflect
Beberapa Indikator yang mencerminkan pelaksanaan the implementation of Compliance Function at the Bank
Fungsi Kepatuhan di Bank, antara lain: include:
1. Pelaksanaan Capital Adequacy Ratio dengan 1. Implementation of Capital Adequacy Ratio by
memperhitungkan risiko kredit, risiko pasar, dan considering credit risk, market risk, and operational
risiko operasional sebesar 78,73% di atas ketentuan risk of 78.73% above the applicable provisions, namely
yang berlaku, yaitu 9,00% sampai dengan <10,00% 9.00% to <10.00% (Capital Adequacy Ratio based on the
(Kewajiban Penyediaan Modal Minimum berdasarkan Bank’s risk profile, namely rating 2);
profil risiko Bank yaitu peringkat 2);
2. Pemenuhan modal inti minimun per 31 Desember 2025 2. Fulfillment of minimum core capital as of
sebesar Rp3,66 triliun; December 31, 2025, of Rp3.66 trillion;
3. Pemenuhan Posisi Devisa Neto selama tahun 2025 tidak 3. Fulfillment of the Net Open Position throughout 2025
terdapat pelanggaran; with no violations;
4. Pemenuhan rasio Non-Performing Loan bruto sebesar 4. Fulfillment of gross Non-Performing Loan ratio of 1.40%
1,40% dan rasio Non-Performing Loan neto sebesar and net Non-Performing Loan ratio of 0.04% which were
0,04% masih berada jauh dari batas maksimal sebesar still far from the maximum limit of 5.00% (net) according
5,00% (net) sesuai ketentuan yang berlaku; to the applicable regulations;
5. Tidak ada pelampauan maupun pelanggaran terhadap 5. There was no exceedance or violation of the Legal
Batas Maksimum Pemberian Kredit, baik kepada pihak Lending Limit, either to related parties or to business
terkait, maupun kepada kelompok usaha; groups;
6. Giro Wajib Minimum dalam Rupiah dan Valuta Asing 6. The Minimum Statutory Reserves in Rupiah and Foreign
serta Penyangga Likuiditas Makroprudensial selama Currency, as well as the Macroprudential Liquidity Buffer
tahun 2025 telah sesuai dengan ketentuan; for 2025 were in accordance with the provisions;
7. Komitmen terhadap Otoritas Jasa Keuangan telah 7. The commitment to the Financial Services Authority has
dipenuhi dengan baik; dan been well fulfilled; and
8. Nilai FIR on ML/TF yang diperoleh PT Bank Ganesha Tbk 8. PT Bank Ganesha Tbk achieved a FIR score of 9.25 on
sebesar 9,25 (Kategori Sangat Baik). ML/TF (Very Good).
Berdasarkan indikator kinerja tersebut, dapat disimpulkan The performance indicators above concluded that
bahwa sepanjang tahun 2025 tingkat kepatuhan Bank throughout 2025, the Bank’s compliance level was in
berada pada kategori “Baik”, sedangkan peringkat Tingkat “Good” category, while the Risk-Based Bank Rating
Kesehatan Bank berdasarkan Risiko (Risk-Based Bank was Healthy. These matters demonstrate the Bank’s
Rating) adalah Sehat. Hal ini menunjukkan bahwa Bank ability to withstand significant negative impacts from
mampu menghadapi dampak negatif yang signifikan dari changing business conditions and other external factors,
perubahan kondisi bisnis maupun faktor eksternal lainnya, including compliance with prudential banking principles
termasuk terkait pemenuhan terhadap prinsip prudential (Capital Adequacy Ratio, Minimum Statutory Reserves,
banking (Kewajiban Penyediaan Modal Minimum, Giro Legal Lending Limit, Non-Performing Loans) and
Wajib Minimum, Batas Maksimum Pemberian Kredit, the implementation of AML CFT program.
Non-Performing Loan) dan penerapan program APU PPT.
Pemenuhan kepatuhan Bank mencerminkan terwujudnya The fulfillment of the Bank’s compliance reflects
budaya kepatuhan di seluruh tingkatan organisasi dan the realization of a culture of compliance across all levels
kegiatan usaha Bank. Hal ini sejalan dengan prinsip bahwa of the organization and its business activities. This is in line
tanggung jawab kepatuhan merupakan tanggung jawab with the principle that compliance is a shared responsibility,
bersama, yang melekat pada setiap jenjang organisasi inherent in all levels of the organization, in accordance with
sesuai dengan peran dan tanggung jawab masing-masing. their respective roles and responsibilities.
Fungsi Kepatuhan yang telah berjalan baik selama ini, akan The Compliance Function that has been running well
terus dikembangkan melalui penguatan budaya kepatuhan, so far will continuously be developed by strengthening
peningkatan pemahaman terhadap ketentuan yang berlaku, compliance culture, improving understanding of applicable
serta peningkatan efektivitas pemantauan dan evaluasi regulations, and increasing the effectiveness of monitoring
terhadap keputusan maupun kebijakan manajemen, guna and evaluation of management decisions and policies,
memastikan seluruh aktivitas Bank tetap selaras dengan in order to ensure all Bank activities remain in line with
regulasi dan praktik GCG. regulations and GCG practices.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 333
Page 336
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kepatuhan Terintegrasi yang Didukung Integrated Compliance Supported by
Digitalisasi, Inovasi Teknologi, serta Sistem Digitalization, Technology Innovation, and
dan Prosedur yang Memadai Adequate Systems and Procedures
Bank menerapkan tata kelola, manajemen risiko, dan The Bank implements integrated governance, risk
kepatuhan secara terintegrasi dengan dukungan digitalisasi, management, and compliance, supported by digitalization,
inovasi teknologi, serta sistem dan prosedur yang memadai. technology innovation, and adequate systems and
Penerapan ini diwujudkan melalui penetapan kebijakan dan procedures. This implementation is realized through
prosedur yang selaras, mekanisme koordinasi dan pelaporan the establishment of aligned policies and procedures,
terintegrasi, serta pemanfaatan sistem informasi manajemen integrated coordination and reporting mechanisms,
yang mendukung pengawasan dan pengendalian secara and utilization of management information system that
menyeluruh. Integrasi tersebut dilaksanakan berdasarkan supports comprehensive supervision and control. Such
kerangka three lines of defence yang mencakup lini manajemen integration is implemented based on three lines of defense
bisnis, lini manajemen risiko dan kepatuhan, serta lini audit framework encompassing business management, risk
internal, guna memastikan efektivitas pengendalian internal management and compliance, and internal audit, to ensure
dan mendukung proses pengambilan keputusan yang the effectiveness of internal controls and support a prudent,
prudent, akuntabel, dan sesuai dengan ketentuan peraturan accountable decision-making process that complies with
perundang-undangan. laws and regulations.
Tingkat Kepatuhan Bank Bank Compliance Level
Bank secara konsisten menjaga tingkat kepatuhan yang The Bank consistently maintains a high level of compliance
tinggi terhadap seluruh ketentuan dan peraturan perundang- with all applicable laws and regulations, including those
undangan yang berlaku, termasuk peraturan Otoritas Jasa of the Financial Services Authority, Bank Indonesia, and
Keuangan, Bank Indonesia, serta ketentuan otoritas lain yang other relevant authorities. The compliance function is
relevan. Pelaksanaan fungsi kepatuhan dilakukan secara implemented in a structured and independent manner
terstruktur dan independen melalui pemantauan kepatuhan through monitoring compliance with internal policies,
atas kebijakan internal, aktivitas usaha, dan pelaksanaan business activities, and the Bank’s commitments to
komitmen Bank kepada otoritas yang berwenang. Sepanjang the relevant authorities. Throughout the reporting year,
tahun pelaporan, Bank melakukan pemantauan, evaluasi, the Bank continuously monitored, evaluated, and followed
dan tindak lanjut atas pemenuhan ketentuan serta komitmen up on compliance with regulatory requirements and
regulator secara berkelanjutan guna memastikan kegiatan commitments to ensure that the Bank’s business activities
usaha Bank berjalan sesuai prinsip kehati-hatian, tata were conducted in accordance with prudent principles,
kelola yang baik, dan ketentuan yang berlaku. good governance, and applicable regulations.
PT Bank Ganesha Tbk
334 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 337
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Program Anti-Pencucian Uang, Pencegahan Pendanaan
Terorisme, dan Pencegahan Pendanaan Proliferasi Senjata
Pemusnah Massal
Anti-Money Laundering, Counter-Terrorist Financing, and
Counter-Proliferation Financing of Weapons of Mass Destruction Program
Bank Ganesha berkomitmen menerapkan Program Bank Ganesha is committed to implementing Anti-Money
Anti-Pencucian Uang, Pencegahan Pendanaan Terorisme, Laundering, Counter-Terrorist Financing, and Counter-
dan Pencegahan Pendanaan Proliferasi Senjata Pemusnah Proliferation Financing of Weapons of Mass Destruction
Massal sebagai bagian dari upaya menjaga integritas dan Program as part of efforts to maintain the integrity and
stabilitas sistem keuangan. Komitmen ini menjadi penting stability of financial system. This commitment is crucial
mengingat semakin beragamnya modus kejahatan yang given the increasing diversity of criminal methods
memanfaatkan layanan perbankan untuk tujuan ilegal. that utilize banking services for illegal purposes.
Melalui penerapan program tersebut, Bank Ganesha Through the implementation of such program, Bank
memastikan bahwa seluruh aktivitas perbankan dijalankan Ganesha ensures that all banking activities are carried out in
sesuai ketentuan yang berlaku, sehingga mampu mendukung accordance with applicable regulations, thereby supporting
terciptanya lingkungan perbankan yang aman, transparan, the creation of a safe, transparent, and integrity-based
dan berintegritas. banking environment.
Pedoman dan Tata Tertib Kerja Program Guidelines and Work Procedures for
Anti-Pencucian Uang, Pencegahan Pendanaan the Anti-Money Laundering, Counter-Terrorist
Terorisme, dan Pencegahan Pendanaan Financing, and Counter-Proliferation Financing
Proliferasi Senjata Pemusnah Massal of Weapons of Mass Destruction Program
Perseroan telah memiliki Pedoman Program Anti-Pencucian The Company has established Guidelines for Anti-Money
Uang, Pencegahan Pendanaan Terorisme, dan Pencegahan Laundering, Counter-Terrorist Financing, and Counter-
Pendanaan Proliferasi Senjata Pemusnah Massal yang Proliferation Financing of Weapons of Mass Destruction
disusun berdasarkan peraturan-peraturan berikut: Program, prepared based on the regulations as follows:
1. Undang-Undang Republik Indonesia No. 8 Tahun 2010 1. Law of the Republic of Indonesia No. 8 of 2010 dated
tanggal 22 Oktober 2010 tentang Pencegahan dan October 22, 2010, on Prevention and Eradication of
Pemberantasan Tindak Pidana Pencucian Uang; the Criminal Action of Money Laundering;
2. Undang-Undang Republik Indonesia No. 9 Tahun 2013 2. Law of the Republic of Indonesia No. 9 of 2013 dated
tanggal 13 Maret 2013 tentang Pencegahan dan March 13, 2013, on Prevention and Eradication of
Pemberantasan Tindak Pidana Pendanaan Terorisme; Terrorist Financing Crime;
3. Peraturan Otoritas Jasa Keuangan No. 8 Tahun 2023 3. Financial Services Authority Regulation No. 8 of 2023
tanggal 14 Juni 2023 tentang Penerapan Program Anti- dated June 14, 2023, on Implementation of Anti-Money
Pencucian Uang dan Pencegahan Pendanaan Terorisme; Laundering and Counter-Terrorist Financing Program;
4. Surat Edaran Otoritas Jasa Keuangan 4. Financial Services Authority Circular
No. 32/SEOJK.03/2017 tanggal 22 Juni 2017 tentang No. 32/SEOJK.03/2017 dated June 22, 2017, on
Penerapan Program Anti- Pencucian Uang dan Pencegahan Implementation of Anti-Money Laundering and Counter-
Pendanaan Terorisme di Sektor Perbankan; dan Terrorist Financing Program in Banking Sector; and
5. Peraturan dan Ketentuan yang dikeluarkan oleh Pusat 5. Rules and Regulations issued by the Indonesian
Pelaporan dan Analisis Transaksi Keuangan. Financial Transaction Reports and Analysis Center.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 335
Page 338
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Laporan Pelaksanaan Kerja Program Report on the Work Implementation of
Anti-Pencucian Uang, Pencegahan Pendanaan Anti-Money Laundering, Counter-Terrorist
Terorisme, dan Pencegahan Pendanaan Financing, and Counter-Proliferation Financing
Proliferasi Senjata Pemusnah Massal of Weapons of Mass Destruction Program
Sepanjang tahun 2025, Bank telah melaksanakan berbagai Throughout 2025, the Bank implemented various activities
kegiatan terkait Program Anti-Pencucian Uang, Pencegahan related to Anti-Money Laundering, Counter-Terrorist
Pendanaan Terorisme, dan Pencegahan Pendanaan Financing, and Counter-Proliferation Financing of Weapons
Proliferasi Senjata Pemusnah Massal, yang diuraikan of Mass Destruction Program, as outlined below:
sebagai berikut:
1. Meningkatkan budaya kepatuhan terhadap penerapan 1. Improving the compliance culture with the implementation
APU PPT melalui pelatihan dan sosialisasi kepada of AML CFT through training and dissemination to all
seluruh karyawan. Khususnya karyawan front office employees. In particular, for front office employees
dan yang terlibat langsung dengan nasabah dilakukan and those directly involved with customers, a refresher
program penyegaran. Pelaksanaan pelatihan program is carried out. The training is carried out
dilakukan melalui tatap muka dan media zoom, serta through face-to-face and zoom media, and for
untuk pejabat/karyawan yang menangani APU PPT, officials/employees who handle AML CFT, they are
diikutsertakan pada pelatihan yang diselenggaran oleh included in training organized by external parties such
pihak eksternal, seperti Otoritas Jasa Keuangan, Forum as the Financial Services Authority, Banking Compliance
Komunikasi Direktur Kepatuhan Perbankan, atau Pusat Director Communication Forum, or Indonesian Financial
Pelaporan dan Analisis Transaksi Keuangan; Transaction Reports and Analysis Center;
2. Menyampaikan Laporan kepada Pusat Pelaporan dan 2. Submitting Reports to the Indonesian Financial
Analisis Transaksi Keuangan (PPATK) untuk Laporan Transaction Reports and Analysis Center (PPATK) for
Transaksi Keuangan Tunai (LTKT), Laporan Transaksi Reports on Cash Financial Transaction (LTKT), Suspicious
Keuangan Mencurigakan (LTKM), Laporan Transfer Dana Financial Transaction Reports (LTKM), Transfer of Funds
dari dan ke Luar Negeri (LTKL), dan Laporan Sistem from and to Abroad (LTKL), and Service User Information
Informasi Pengguna Jasa (SIPESAT); Systems (SIPESAT);
3. Penyampaian Laporan Kepada Otoritas Jasa Keuangan, 3. Submitting Reports to the Financial Services Authority,
yaitu Laporan Rencana Pengkinian Data, Laporan including Data Update Plan Reports, Data Update
Realisasi Pengkinian Data, Laporan Penilaian Risiko Realization Reports, Individual Risk Assessment Reports,
Secara Individu (Individual Risk Assessment), dan and Commercial Bank AML CFT Reports;
Laporan APU PPT Bank Umum;
4. Melakukan pemantauan atas pengkinian data nasabah 4. Monitoring the update of customer data in accordance
sesuai dengan target yang disampaikan cabang/cabang with the targets submitted by branches/sub-branches
pembantu untuk tahun 2025 setiap bulan dan untuk for 2025 every month and for the realization of its
realisasi pencapaiannya dilaporkan setiap tahun achievements reported annually to the Financial
kepada Otoritas Jasa Keuangan; Services Authority;
5. Melakukan screening atas pembukaan rekening 5. Conducting screening of account openings and
dan transaksi terhadap nama-nama yang memiliki transactions against names with similarities/likeliness
kemiripan/kesamaan yang terdaftar dalam Whatchlist registered in the List of Suspected Terrorists and
Daftar Terduga Teroris dan Organisasi Teroris (DTTOT) Terrorist Organizations (DTTOT) and the List of Financing
dan Daftar Pendanaan Profilerasi Senjata Pemusnah for Weapons of Mass Destruction Profiles (DPPSPM), and
Massal (DPPSPM), dan melakukan pengkinian daftar updating the list of terrorists and profiles on the core
teroris dan profilerasi pada sistem core banking; banking system;
6. Melakukan Pengkinian Daftar Teroris dan Proliferasi, 6. Updating the Terrorist and Proliferation List, the
Daftar Politically Exposed Person (PEP) dan Daftar Politically Exposed Person (PEP) List, the List of
Terpidana Pencucian Uang, serta Daftar Terduga Judi Convicted Money Launderers, and the List of Suspected
Online; Online Gamblers;
7. Pengembangan sistem informasi untuk mendukung 7. Developing the information system to support the
pelaksanaan program APU PPT baik untuk pelaporan implementation of AML CFT program for both reporting
maupun pemantauan tetap dilakukan; and monitoring;
8. Melakukan penyesuaian Pedoman APU PPT dengan 8. Making adjustments to AML CFT Guidelines with the
ketentuan yang berlaku dan menerbitkan petunjuk applicable regulations and issuing technical guidelines
teknis pelaksanaan program APU PPT; for the implementation of AML CFT program;
PT Bank Ganesha Tbk
336 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 339
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
9. Dalam rangka implementasi Financial Integrity Rating on 9. In implementing the Financial Integrity Rating on
Money Laundering and Terorrist Financing (FIR on ML/TF) Money Laundering and Terrorist Financing (FIR on ML/
yang dilakukan Pusat Pelaporan dan Analisis Transaksi TF) carried out by the Indonesian Financial Transaction
Keuangan, Bank Ganesha melakukan penilaian sendiri Reports and Analysis Center, Bank Ganesha conducts
atas efektivitas Program APU PPT yang terfokus pada self-assessment of the effectiveness of AML CFT Program
pelaksanaan Program APU PPT dan pelaporan APU PPT; which focuses on the implementation of AML CFT
program and reporting on AML CFT;
10. Melakukan penyusunan Individual Risk Assessment (IRA) 10. Preparing Individual Risk Assessment (IRA) in 2024 to
Tahun 2024 untuk melakukan pemetaan risiko yang conduct risk mapping followed up with preventive
ditindaklanjuti dengan langkah-langkah pencegahan and eradication measures in improving provisions and
dan pemberantasan berupa penyempurnaan ketentuan improving the implementation of AML CFT program; and
serta perbaikan implementasi penerapan program
APU PPT; dan
11. Melakukan pemadanan atas daftar pihak yang diduga 11. Conducting a matching of the list of parties suspected
terkait dengan judi online yang diterima dari Otoritas of being related to online gambling received from the
Jasa Keuangan pada core banking secara bertahap Financial Services Authority in core banking in stages,
yang selanjutnya dilakukan identifikasi dan verifikasi which then identified and verified for similarities in
terhadap kesamaan nama-nama dengan daftar nasabah names with the list of customers at Bank Ganesha,
di Bank Ganesha, yang kemudian melaporkan hasilnya which then the results are reported to the Financial
kepada Otoritas Jasa Keuangan. Services Authority.
Perkara Hukum
Legal Cases
Sepanjang tahun 2025, permasalahan hukum perdata dan Throughout 2025, civil and criminal legal issues settled
pidana yang sudah selesai (memiliki kekuatan hukum tetap) (final and binding) and in settlement process were presented
maupun yang masih dalam proses penyelesaian disajikan in the table as follows:
dalam tabel berikut:
Jumlah
Total
Permasalahan Hukum
Legal Issues
Perdata Pidana
Civil Criminal
Perseroan
The Company
Telah selesai (telah mempunyai kekuatan hukum yang tetap)
2 -
Settled (final and binding)
Dalam proses penyelesaian
- -
In settlement process
Sub Jumlah
2 -
Subtotal
Dewan Komisaris dan Direksi
Board of Commissioners and Board of Directors
Telah selesai (telah mempunyai kekuatan hukum yang tetap)
- -
Settled (final and binding)
Dalam proses penyelesaian
- -
In settlement process
Sub Jumlah
- -
Subtotal
Jumlah
2 -
Total
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 337
Page 340
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Perkara No. 974/Pdt.G/2023/PN.Jkt.Sel
Case No. 974/Pdt.G/2023/PN.Jkt.Sel
Pokok Perkara
Perlawanan Lelang Eksekusi Hak Tanggungan Opposition to the Execution of Mortgage Auction
Case Profile
Nilai Perkara
- -
Case Value
Status Perkara Putusan Pengadilan Tinggi DKI Jakarta, inkracht
Judgment of the Jakarta High Court, final and binding
Case Status (berkekuatan hukum tetap)
Risiko yang Dihadapi
Tidak ada None
Risks Faced
Pengaruh terhadap Kinerja Bank
Tidak ada None
Impact on Bank Performance
Sanksi Administratif
Tidak ada None
Administrative Sanctions
Perkara No. 4388/Pdt.G/2024/PA.JS
Case No. 4388/Pdt.G/2024/PA.JS
Pokok Perkara
Gugatan Waris dari Pihak Debitur Inheritance Lawsuit from the Debtor
Case Profile
Nilai Perkara
- -
Case Value
Status Perkara Putusan Pengadilan Agama Jakarta, inkracht
Judgment of the Jakarta Religious Court, final and binding
Case Status (berkekuatan hukum tetap)
Risiko yang Dihadapi
Tidak ada None
Risks Faced
Pengaruh terhadap Kinerja Bank
Tidak ada None
Impact on Bank Performance
Sanksi Administratif
Tidak ada None
Administrative Sanctions
Sanksi Administratif
Administrative Sanctions
Informasi terkait sanksi administratif yang dikenakan Information regarding administrative sanctions imposed on
kepada Bank, anggota Direksi, maupun anggota Dewan the Bank, members of the Board of Directors, and members
Komisaris, pada tahun 2025 diuraikan sebagai berikut: of the Board of Commissioners in 2025 was outlined
as follows:
Jumlah Sanksi Administratif
Penerima Sanksi Jenis Sanksi Otoritas Pemberi Sanksi
Total Administrative Sanctions
Sanctioned Party Types of Sanction Sanctioning Authority
(Rp)
Laporan Bank Umum Terintegrasi (ANTASENA)
PT Bank Ganesha Tbk Integrated Reports of Commercial Banks 350.000 Bank Indonesia
(ANTASENA)
Sistem Layanan Informasi Keuangan Otoritas Jasa Keuangan
PT Bank Ganesha Tbk 5.100.000
Financial Information Service System Financial Services Authority
Premi BNO Otoritas Jasa Keuangan
PT Bank Ganesha Tbk 8.603.481
BNO Premium Financial Services Authority
Jumlah Sanksi Administratif
14.053.481
Total Administrative Sanctions
PT Bank Ganesha Tbk
338 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 341
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kode Etik
Code of Conduct
Perseroan secara konsisten menerapkan Kode Etik sebagai The Company consistently implements the Code of
pedoman utama dalam menciptakan budaya kerja yang Conduct as the main guideline in creating a positive and
positif dan berintegritas. Kode Etik ini menegaskan komitmen integrity-based work culture. This Code of Conduct affirms
Perseroan untuk menghormati prinsip-prinsip etika bisnis the Company’s commitment to respecting ethical business
serta mematuhi seluruh peraturan perundang-undangan principles and complying with all applicable laws and
yang berlaku. Melalui penerapan Kode Etik, Perseroan regulations. Through the implementation of the Code of
berupaya menjaga reputasi yang baik di mata publik sekaligus Conduct, the Company strives to maintain a good public
memperkuat kepercayaan para pemangku kepentingan. reputation while strengthening stakeholder trust.
Pokok–Pokok Kode Etik Principles of the Code of Conduct
Pokok-pokok Kode Etik Bank Ganesha diuraikan sebagai The principles of Bank Ganesha’s Code of Conduct are
berikut: outlined as follows:
1. Pengertian umum; 1. General understanding;
2. Visi, misi, pilar-pilar strategi, dan nilai-nilai perusahaan; 2. Vision, mission, strategic pillars, and corporate values;
3. Kode etik bankir Indonesia; 3. Indonesian banker’s code of conduct;
4. Unsur-unsur kode etik meliputi: 4. The code of conduct elements include:
a. Kepatuhan terhadap hukum dan kebijakan bank; a. Compliance with laws and bank policies;
b. Hubungan dengan nasabah eksternal; b. Relationship with external customers;
c. Hubungan dengan komunitas setempat; c. Relationship with local communities;
d. Hubungan perusahaan dengan karyawan; d. Company relations with employees;
e. Kerahasiaan bank; e. Bank secrecy;
f. Akurasi pembukuan bank; f. Bank bookkeeping accuracy;
g. Pemberian dan penerimaan hadiah dan gratifikasi; g. Giving and receiving gifts and gratuities;
h. Pengadaan barang dan jasa; h. Procurement of goods and services;
i. Kegiatan usaha di luar bank; i. Business activities outside the bank;
j. Suap; j. Bribery;
k. Kontribusi dan aktivitas politik; k. Political contributions and activities;
l. Pemberian kredit; l. Granting of credit;
m. Penanganan dan pengungkapan benturan m. Handling and disclosure of conflicts of interest; and
kepentingan; dan
5. Sanksi dan pernyataan kepatuhan atas kode etik. 5. Sanctions and statements of compliance with the code
of conduct.
Bentuk Sosialisasi Kode Etik • Komunikasi internal melalui email.
• Media poster dan banner.
• Pelatihan dan Workshop Internal.
Dissemination of the Code of Conduct • Internal communication via email.
• Media such as posters and banners.
• Internal Training and Workshops.
Upaya Penegakkan Kode Etik • Menandatangani Kode Etik saat bergabung dengan Perseroan.
• Menyediakan fasilitas pengaduan terhadap pelanggaran Kode Etik.
• Menerapkan tindakan disipliner sesuai dengan tingkat pelanggaran.
• Menyelenggarakan pelatihan dan sosialisasi Kode Etik bagi seluruh karyawan.
Efforts to Enforce the Code of Conduct • Signing the Code of Conduct upon joining the Company.
• Providing complaint facility for violations of the Code of Conduct.
• Implementing disciplinary action according to the level of violation.
• Providing training and dissemination of the Code of Conduct for all employees.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 339
Page 342
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pemberlakuan Kode Etik Kode Etik berlaku mutlak bagi seluruh Insan Perseroan di semua level organisasi tanpa terkecuali, mulai dari
Dewan Komisaris, Direksi, Pejabat Eksekutif, karyawan dan pihak lain yang terkait dengan bisnis Perseroan.
Enforcement of the Code of Conduct The Code of Conduct applies absolutely to all Company personnel at all levels of the organization without
exception, including the Board of Commissioners, Board of Directors, Executive Officers, employees, and
other parties related to the Company’s business.
Sanksi Pelanggaran Kode Etik Sanksi diterapkan sesuai ketentuan yang tercantum dalam Perjanjian Kerja Bersama serta peraturan
perundang-undangan yang berlaku.
Sanctions for Violation of Code of Conduct Sanctions are imposed in accordance with the provisions stipulated in the Collective Labor Agreement and
applicable laws and regulations.
Laporan Pengaduan Kode Etik 2025 Tidak ada.
Code of Conduct Complaint Report in 2025 None.
Kebijakan Pemberian Kompensasi Jangka Panjang
Berbasis Kinerja kepada Manajemen dan/atau Karyawan
Policy of Providing Performance-based Long-Term Compensation to
Management and/or Employees
Sampai akhir tahun 2025, Perseroan tidak menerapkan Until the end of 2025, the Company did not implement
program kepemilikan saham bagi manajemen maupun stock ownership program for the management or
karyawan sebagai bagian dari kebijakan kompensasi jangka employees as part of its long-term compensation policy.
panjang. Sebagai alternatif, Perseroan berkomitmen untuk As an alternative, the Company is committed to providing
memberikan kompensasi dan manfaat yang kompetitif, competitive, fair, and proportional compensation and
adil, dan proporsional, disesuaikan dengan golongan dan benefits, tailored to the classification and level of position.
jenjang jabatan. Skema kompensasi ini dirancang tidak This compensation scheme is designed not only to maintain
hanya untuk menjaga kepuasan dan motivasi karyawan, employee satisfaction and motivation but also to ensure
tetapi juga untuk memastikan kepatuhan terhadap compliance with applicable laws and regulations.
ketentuan perundang-undangan yang berlaku.
PT Bank Ganesha Tbk
340 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 343
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kebijakan Pengungkapan Informasi
Information Disclosure Policy
Perseroan berkomitmen penuh untuk mematuhi peraturan The Company is fully committed to complying with
yang mengatur pengungkapan informasi kepemilikan regulations governing the disclosure of share ownership
saham Dewan Komisaris dan Direksi sebagaimana diatur information for the Board of Commissioners and
dalam Peraturan Otoritas Jasa Keuangan No. 04 Tahun 2024 Board of Directors, as stipulated in Financial Services
tentang Laporan Kepemilikan atau Setiap Perubahan Authority Regulation No. 04 of 2024 on Reports of
Kepemilikan Saham Perusahaan Terbuka dan Laporan Ownership or Any Changes in Ownership of Public
Aktivitas Menjaminkan Saham Perusahaan Terbuka. Company Shares and Reports of Activities of Pledge of
Kepatuhan ini merupakan bagian integral dari upaya Public Company Shares. This compliance is an integral
Perseroan dalam menjaga transparansi dan akuntabilitas part of the Company’s efforts to maintain transparency and
kepada pemangku kepentingan serta otoritas regulator. accountability to stakeholders and regulatory authorities.
Sesuai dengan ketentuan tersebut, Perseroan wajib Pursuant to such provisions, the Company shall submit
menyampaikan laporan kepemilikan dan setiap perubahan a report on share ownership and any changes in share
kepemilikan saham Dewan Komisaris dan Direksi Perseroan ownership of the Board of Commissioners and Board of
kepada Otoritas Jasa Keuangan dan Bursa Efek Indonesia Directors to the Financial Services Authority and Indonesia
selambat-lambatnya dalam waktu 3 hari kerja setelah Stock Exchange no later than 3 business days after
perubahan terjadi. the change occurs.
Sepanjang tahun 2025, Perseroan telah menyampaikan Throughout 2025, the Company submitted monthly share
laporan bulanan kepemilikan saham anggota Dewan ownership reports of members of the Board of Commissioners
Komisaris dan Direksi melalui e-reporting kepada Bursa and Board of Directors via e-reporting to Indonesia Stock
Efek Indonesia dan Otoritas Jasa Keuangan. Exchange and Financial Services Authority.
Pengungkapan Kepemilikan Saham Dewan Share Ownership Disclosure of Board of
Komisaris dan Direksi Commissioners and Board of Directors
Pada tahun 2025, Ibrahim selaku Direktur, tercatat memiliki In 2025, Ibrahim as the Director, was recorded owning
kepemilikan saham Perseroan sebanyak 8.817.300 lembar 8,817,300 shares of the Company’s shares. Meanwhile,
saham. Sementara itu, anggota Dewan Komisaris dan Direksi other members of the Board of Commissioners and Board
lainnya tidak memiliki saham, baik di Perseroan maupun di of Directors did not own any shares in the Company or other
perusahaan lain, baik di dalam maupun luar negeri. companies, either domiciled at home or abroad.
Transaksi Kepemilikan Saham Dewan Transaction of Share Ownership of the Board
Komisaris dan Direksi of Commissioners and Board of Directors
Sepanjang tahun 2025, Perseroan tidak mencatat adanya Throughout 2025, the Company did not record any share
transaksi kepemilikan saham oleh anggota Dewan Komisaris ownership transactions by members of the Board of
maupun Direksi. Commissioners or Board of Directors.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 341
Page 344
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Sistem Pelaporan Pelanggaran
Whistleblowing System
Perseroan menerapkan sistem pelaporan pelanggaran The Company applies whistleblowing system as an official
sebagai saluran komunikasi resmi bagi pihak internal maupun communication channel for internal and external parties to
eksternal untuk melaporkan tindakan fraud, pelanggaran report fraud, violation of laws, and/or conflicts of interest
hukum, dan/atau benturan kepentingan yang dilakukan committed by employees or the management leaders.
oleh karyawan maupun pimpinan manajemen. Penerapan The effective implementation of whistleblowing system
sistem pelaporan pelanggaran yang efektif memungkinkan enables the Company to conduct comprehensive evaluations
Perseroan melakukan evaluasi secara menyeluruh dan and take necessary follow-up actions, thereby strengthening
mengambil tindak lanjut yang diperlukan, sehingga dapat the principles of integrity, transparency, and accountability
memperkuat prinsip integritas, transparansi, dan akuntabilitas across all aspects of the Company’s operations.
di seluruh aspek operasional Perseroan.
Cara Penyampaian Pelaporan Pelanggaran Procedures of Submission of Violation
dan Pihak yang Mengelola Pelanggaran Reports and Parties Managing Violations
Pihak pelapor, baik dari pihak internal maupun eksternal The whistleblowers, both from internal and external parties,
dapat menyampaikan informasi atau indikasi pelanggaran can submit information or indications of violations through
melalui sarana berikut: the following channels:
SMS/WhatsApp E-mail
081288885169 whistleblowing@bankganesha.co.id
Dalam proses pelaporan, pihak pelapor diharapkan During the reporting process, the whistleblower is expected
menyampaikan informasi yang lengkap dan jelas, termasuk to provide complete and clear information, including details
rincian kejadian, pihak-pihak yang terlibat, serta bukti of the incident, parties involved, and relevant supporting
pendukung yang relevan. Setiap laporan pelanggaran yang evidence. Each violation report received will be managed
masuk akan dikelola oleh fungsi strategi anti-fraud, sebagai by the anti-fraud strategy function, as the party responsible
pihak yang bertanggung jawab untuk menindaklanjuti dan for following up and conducting investigation in accordance
melakukan investigasi sesuai prosedur yang ditetapkan. with the established procedures.
Perlindungan bagi Pelapor Protection for Whistleblowers
Perseroan menjamin kerahasiaan dan keamanan The Company guarantees the confidentiality and security of
identitas pelapor serta informasi yang disampaikan, the whistleblower’s identity and the information submitted,
sekaligus memberikan perlindungan dari segala bentuk while also providing protection from all forms of threats,
ancaman, intimidasi, atau tindakan tidak menyenangkan. intimidation, or unpleasant actions. This protection also
Perlindungan ini juga berlaku bagi pihak yang melakukan applies to those conducting investigations, thus creating
investigasi, sehingga menciptakan lingkungan pelaporan a safe and reliable reporting environment.
yang aman dan terpercaya.
PT Bank Ganesha Tbk
342 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 345
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Penanganan Pengaduan Pelanggaran Report Handling
Setiap laporan pelanggaran yang diterima akan melalui Every violation report received will undergo initial verification
verifikasi awal untuk memastikan keabsahan dan kelengkapan to ensure the validity and completeness of the information.
informasi. Setelah bukti awal diperiksa, laporan dievaluasi After the initial evidence reviewed, the report is thoroughly
secara menyeluruh untuk menentukan kelayakan tindak evaluated to determine the appropriateness of further
lanjut. Apabila laporan terbukti benar, hasil investigasi action. If the report is proven true, the investigation results
disampaikan kepada Dewan Komisaris dan Direksi untuk will be submitted to the Board of Commissioners and Board
menetapkan sanksi yang sesuai. Sanksi juga dapat diberikan of Directors to determine the appropriate sanction. Sanction
apabila laporan mengarah pada tindakan pencemaran nama may also be imposed if the report leads to defamation act or
baik atau perilaku tidak bertanggung jawab lainnya. other irresponsible acts.
Sosialisasi dan Upaya Peningkatan Kualitas Dissemination and Efforts to Improve the
Sistem Pelaporan Pelanggaran Quality of the Whistleblowing System
Perseroan secara berkelanjutan meningkatkan strategi The Company continuously improves its anti-fraud strategy
anti-fraud dengan rutin mensosialisasikan kebijakan dan by regularly disseminating its policies and procedures to
prosedurnya kepada seluruh karyawan. Sebagai langkah all employees. As a preventative measure, the Company
pencegahan, Perseroan menambah saluran pelaporan expands the channels for reporting suspected violations
dugaan pelanggaran dan melakukan sosialisasi kepada pihak and disseminates information to both internal and
internal maupun eksternal melalui poster yang dipasang external parties through posters displayed throughout
di seluruh kantor Bank, guna mendorong kesadaran dan the Bank’s offices to promote awareness and active
partisipasi aktif dalam pencegahan tindak pelanggaran. participation in preventing fraud.
Laporan Pengaduan Pelanggaran 2025 Whistleblowing Reports 2025
Perseroan mencatat telah menerima 1.422 laporan pengaduan The Company received 1,422 reports of violations that
pelanggaran yang memenuhi kriteria untuk ditindaklanjuti met the criteria for follow-up in 2025. As of the publication
di tahun 2025. Hingga laporan ini diterbitkan, seluruh of this report, all complaints were followed up and resolved.
pengaduan tersebut dinyatakan telah selesai ditindaklanjuti.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 343
Page 346
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kebijakan Anti-Korupsi dan Anti-Fraud
Anti-Corruption and Anti-Fraud Policies
Perseroan secara konsisten menerapkan Kebijakan Anti- The Company consistently implements a comprehensive
Korupsi yang komprehensif sebagai upaya pencegahan Anti-Corruption Policy as an effort to prevent and eradicate
dan pemberantasan seluruh bentuk praktik korupsi all forms of corrupt practices that potentially harm
yang berpotensi merugikan Perseroan maupun merusak the Company or damage its reputation. As part of GCG
reputasinya. Sebagai bagian dari penerapan prinsip GCG, principles implementation, the Company also implements
Perseroan juga mengimplementasikan Kebijakan Anti- a comprehensive Anti-Fraud Policy, which serves
Fraud yang menyeluruh, yang menjadi landasan bagi as the basis for all operational activities and decision-
seluruh kegiatan operasional dan pengambilan keputusan. making. The anti-fraud strategy applied by the Bank covers
Adapun Strategi anti-fraud yang diterapkan Bank mencakup 4 main pillars, which are:
4 pilar utama, yaitu:
1. Pencegahan (Prevention) 1. Prevention
Bank menerapkan kebijakan, prosedur, serta sistem The Bank implements adequate policies, procedures,
pengendalian internal yang memadai untuk mencegah and internal control system to prevent fraud early,
terjadinya fraud sejak dini, termasuk melalui penerapan including through the implementation of Code of
kode etik, pengendalian benturan kepentingan, serta Conduct, conflict of interest control, and employee
sosialisasi dan pelatihan kepada karyawan. dissemination and training.
2. Deteksi (Detection) 2. Detection
Bank memiliki mekanisme untuk mendeteksi potensi The Bank has mechanisms to detect potential fraud
fraud secara dini, antara lain melalui sistem pelaporan early, including through whistleblowing system, internal
pelanggaran, audit intern, dan pemanfaatan teknologi audit, and the utilization of information technology.
informasi.
3. Investigasi, Pelaporan, dan Sanksi (Investigation, 3. Investigation, Reporting, and Sanction
Reporting, and Sanction)
Bank memastikan setiap indikasi fraud ditindaklanjuti The Bank ensures that every indication of fraud is followed
melalui proses investigasi yang independen, dilaporkan up through an independent investigation process,
sesuai ketentuan yang berlaku, serta dikenakan sanksi reported in accordance with applicable regulations, and
yang tegas dan konsisten. subject to strict and consistent sanctions.
4. Pemantauan, Evaluasi, dan Tindak Lanjut (Monitoring, 4. Monitoring, Evaluation, and Follow-up
Evaluation, and Follow-up)
Bank melakukan pemantauan dan evaluasi secara The Bank regularly monitors and evaluates
berkala atas efektivitas strategi anti-fraud serta the effectiveness of its anti-fraud strategy and makes
melakukan perbaikan berkelanjutan untuk memperkuat continuous improvement to strengthen fraud prevention
sistem pencegahan dan pengendalian fraud. and control system.
Pelatihan/Sosialisasi Kebijakan Anti-Korupsi Training/Dissemination of Anti-Corruption
dan Anti-Fraud and Anti-Fraud Policies
Sosialisasi secara berkala mengenai kebijakan anti-korupsi Regular dissemination of anti-corruption policies and
dan strategi anti-fraud kepada seluruh pejabat dan anti-fraud strategies to all officials and employees, both at
karyawan, baik di Kantor Pusat maupun Kantor Cabang the Head Office and Branch Offices, is conducted through
dilakukan melalui berbagai media mencakup poster dan various media, including posters and TV screens displayed
screen TV yang dipasang di seluruh kantor Bank Ganesha, throughout Bank Ganesha offices, the Company’s official
situs web resmi Perseroan, media sosial (Facebook dan website, social media (Facebook and Instagram), and
Instagram), serta layar ATM. ATM screens.
Bank Ganesha secara aktif mendorong partisipasi Bank Ganesha actively encourages employee participation
karyawan dalam program pelatihan terkait kebijakan in training programs related to anti-corruption policies
anti-korupsi dan strategi anti-fraud yang bertujuan untuk and anti-fraud strategies. These programs aim to deepen
memperdalam pemahaman karyawan mengenai risiko dan employee understanding of the risks and impacts of
PT Bank Ganesha Tbk
344 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 347
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
dampak korupsi, serta menanamkan nilai-nilai integritas, corruption, as well as instill the values of integrity,
transparansi, dan akuntabilitas dalam setiap aspek dan transparency, and accountability in every aspect of
aktivitas operasional Bank. the Bank’s operations.
Pengendalian Gratifikasi
Gratification Control
Pengendalian gratifikasi merupakan salah satu pilar penting Gratification control is a crucial pillar for the Company
bagi Perseroan dalam menjaga integritas dan penerapan in maintaining integrity and implementing business
etika bisnis. Sehubungan dengan hal tersebut, Perseroan ethics. In that regard, the Company strictly prohibits all
secara tegas melarang seluruh karyawan menerima employees from receiving gifts, rewards, or compensation
pemberian, hadiah, atau imbalan dalam bentuk apa pun in any form from customers, debtors, vendors, business
dari nasabah, debitur, vendor, mitra kerja, maupun pihak partners, or other third parties related to the performance
ketiga lainnya yang berkaitan dengan pelaksanaan tugas of their duties and responsibilities. Policy regarding
dan tanggung jawabnya. Kebijakan mengenai pengendalian gratification control is comprehensively stipulated in
gratifikasi diatur secara komprehensif dalam Kode Etik the Company’s Code of Conduct and is an integral part of
Perseroan dan menjadi bagian integral dari program its ongoing compliance program.
kepatuhan yang berkelanjutan.
Pengelolaan Pengendalian Gratifikasi Gratification Control Management
Perseroan mengelola pengendalian gratifikasi melalui The Company manages gratification control through strict
mekanisme pelaporan yang ketat, dengan mewajibkan reporting mechanism, by requiring any receipt of gratuities
setiap penerimaan gratifikasi atau parsel dalam bentuk or parcels in any form to be reported to the Corporate
apa pun untuk dilaporkan kepada Sekretaris Perusahaan Secretary for follow-up. This policy applies to all members of
untuk proses tindak lanjut. Kebijakan ini berlaku bagi the Board of Commissioners, Board of Directors, Executive
seluruh jajaran Dewan Komisaris, Direksi, Pejabat Eksekutif, Officers, Head of Office, employees, and their family
Pimpinan Kantor, karyawan, maupun anggota keluarga members. As such, the Company can minimize potential
mereka. Dengan demikian, Perseroan dapat meminimalkan conflicts of interest, maintain professionalism in working
potensi konflik kepentingan, menjaga profesionalisme dalam relationships, and protect the Company’s reputation and
hubungan kerja, serta melindungi reputasi dan kredibilitas credibility in front of the stakeholders.
Perseroan di mata pemangku kepentingan.
Sosialisasi Kebijakan Pengendalian Gratifikasi Dissemination of Gratification Control Policies
Perseroan secara rutin melakukan sosialisasi mengenai The Company regularly disseminates gratification control
pengendalian gratifikasi kepada seluruh karyawan melalui to all employees through various internal channels.
berbagai saluran internal. Kegiatan ini bertujuan untuk This activity aims to increase employee understanding
meningkatkan pemahaman dan kesadaran karyawan akan and awareness of the importance of creating a clean,
pentingnya menciptakan lingkungan kerja yang bersih, transparent, and integrity-based work environment.
transparan, dan berintegritas.
Laporan Gratifikasi Tahun 2025 Gratification Report in 2025
Selama periode 2025, tidak terdapat pelaporan gratifikasi di Throughout the 2025 period, there were no reports of
lingkungan Perseroan. gratification within the Company.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 345
Page 348
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pakta Integritas
Integrity Pact
Perseroan mendukung penerapan GCG berkelanjutan The Company supports the implementation of sustainable
melalui Pakta Integritas antara Perseroan dan karyawan. GCG through the Integrity Pact between the Company and
Pakta Integritas menegaskan bahwa kedua pihak akan employees. The Integrity Pact emphasizes that both parties
menjalankan tugas dengan profesional, hati-hati, serta will carry out their duties professionally and carefully and
memberikan pelayanan terbaik kepada masyarakat provide the best service to the community by devoting all
dengan menggunakan seluruh kemampuan dan keahlian their abilities and expertise. The Integrity Pact is expected
yang dimiliki. Melalui Pakta Integritas, diharapkan dapat to generate honest, disciplined, and loyal employees, and
menciptakan karyawan yang jujur, disiplin, loyal, serta prevent conflicts of interest.
mencegah terjadinya benturan kepentingan.
Rencana Strategis Bank
Bank Strategic Plan
Bank menyusun rencana strategis yang dirumuskan dalam The Bank prepares a strategic plan, formulated in
Rencana Korporasi dan Rencana Bisnis Bank (RBB) sebagai the Corporate Plan and Bank Business Plan (RBB), as a basis
landasan dalam mengidentifikasi peluang pertumbuhan, for identifying growth opportunities, anticipating market
mengantisipasi tantangan pasar, dan menetapkan prioritas challenges, and establishing priorities in the management
dalam pengelolaan serta alokasi sumber daya. Dalam proses and allocation of resources. In its preparation process,
penyusunannya, Bank mengacu pada Peraturan Otoritas Jasa the Bank refers to the Financial Services Authority
Keuangan No. 5/POJK.03/2016 tentang Rencana Bisnis Bank Regulation No. 5/POJK.03/2016 on Bank Business Plans and
serta Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 Financial Services Authority Regulation No. 17 of 2023 on
tentang Penerapan Tata Kelola Bagi Bank Umum. Implementation of Governance for Commercial Banks.
Bank secara berkala melakukan evaluasi menyeluruh The Bank comprehensively evaluates the established
terhadap strategi bisnis yang telah ditetapkan, mencakup business strategies on a regular basis, including reviews
peninjauan atas strategi jangka pendek, menengah, dan of short, medium, and long term strategies to ensure
panjang dengan tujuan memastikan relevansi terhadap their relevance to current conditions, implementation
kondisi terkini, efektivitas implementasi, serta identifikasi effectiveness, and identification of the need for strategic
kebutuhan penyesuaian strategi. adjustments.
Rencana Korporasi Corporate Plan
Rencana korporasi merupakan bagian integral dari Corporate plan is an integral part of the Bank’s strategic
rencana strategis Bank yang disusun sebagai pedoman plan, prepared as a guideline for the Bank’s medium and
arah pengembangan usaha dan kebijakan strategis Bank long term business development and strategic policies.
dalam jangka menengah dan panjang. Rencana korporasi Corporate plan reflects the Bank’s vision, mission, and
mencerminkan visi, misi, dan sasaran strategis Bank, strategic objectives and serves as the basis for corporate
serta menjadi landasan dalam pengambilan keputusan decision-making that significantly impacts the Bank’s
korporasi yang berdampak signifikan terhadap keberlanjutan business sustainability.
usaha Bank.
Penyusunan rencana korporasi dilakukan secara terstruktur The corporate plan is structured and aligned with prudent
dan selaras dengan prinsip kehati-hatian, penerapan GCG, principles, GCG implementation, and applicable laws
serta ketentuan peraturan perundang-undangan yang and regulations. Corporate plan encompasses business
PT Bank Ganesha Tbk
346 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 349
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
berlaku. Rencana korporasi mencakup arah pengembangan development direction, capital strengthening strategies,
bisnis, strategi penguatan permodalan, pengelolaan risiko main risk management, and other strategic policies
utama, serta kebijakan strategis lainnya yang relevan dengan relevant to the dynamics of business environment and
dinamika lingkungan usaha dan industri perbankan. banking industry.
Rencana Korporasi ditetapkan oleh Direksi dan diawasi oleh Corporate Plan is established by the Board of Directors,
Dewan Komisaris, serta diselaraskan dengan keputusan overseen by the Board of Commissioners, and aligned with
RUPS dalam hal terkait aksi korporasi strategis. Rencana GMS resolutions regarding strategic corporate actions.
Korporasi selanjutnya dijabarkan secara operasional The Corporate Plan is further operationally elaborated in
dalam RBB, sehingga memastikan konsistensi antara arah RBB, thus ensuring consistency between long-term strategic
strategis jangka panjang dan rencana usaha jangka pendek direction and short to medium term business plans.
hingga menengah.
Pelaksanaan dan pencapaian rencana korporasi dievaluasi The implementation and achievement of the corporate plan
secara berkala dengan memperhatikan perkembangan are periodically evaluated, by considering developments
kondisi internal dan eksternal Bank, serta menjadi in the Bank’s internal and external conditions, and serve
dasar dalam penyesuaian strategi bisnis dan kebijakan as the basis for adjusting business strategies and risk
manajemen risiko guna menjaga kesinambungan management policies to maintain the Bank’s continuity and
dan pertumbuhan usaha Bank secara berkelanjutan. sustainable growth.
Sejalan dengan Visi dan Misi Bank, maka rencana In line with the Bank’s Vision and Mission, the corporate
korporasi mengacu kepada arah kebijakan dan strategi plan refers to the direction of future business development
pengembangan usaha ke depan, yang meliputi: policies and strategies, which includes:
1. Memperkuat permodalan dan infrastruktur yang 1. Strengthening adequate capital and infrastructure;
memadai;
2. Strategi Pertumbuhan yang berkelanjutan; 2. Sustainable Growth Strategy;
3. Pengembangan bisnis melalui penguatan 5 pilar utama: 3. Business development by strengthening the 5 main
Customer, Channel, Process, Product and Service, dan pillars: Customer, Channel, Process, Product and
Synergy; Service, and Synergy;
4. Penyaluran dana melalui peningkatan kerja sama 4. Distribution of funds through increased cooperation with
dengan lembaga jasa keuangan dan financial technology; financial service institutions and financial technology;
5. Mengembangkan produk dan layanan perbankan 5. Development of digital banking products and services, in
digital, seiring dengan perubahan perilaku pasar dan line with changes in market behavior and developments
perkembangan teknologi digital dengan manajemen in digital technology with adequate risk management;
risiko yang memadai;
6. Pengembangan sumber daya manusia dan 6. Development of human resources and enhancement of
meningkatkan budaya kerja yang efektif dan efisien; an effective and efficient work culture; and
dan
7. Penerapan tata kelola perusahaan yang baik, 7. Implementation of good corporate governance, effective
pengelolaan risiko yang efektif, dan kepatuhan terhadap risk management, and compliance with applicable
ketentuan yang berlaku. regulations.
Rencana Jangka Menengah dan Panjang Medium and Long-Term Plans
Perseroan telah merumuskan sejumlah strategi utama yang The Company has formulated a number of key strategies
akan menjadi fokus pencapaian dalam periode 2 hingga that will be the focus of achievement over the next 2 to
3 tahun ke depan sebagai berikut: 3 years, as follows:
1. Memperluas kemitraan bisnis digital; 1. Expanding digital business partnerships;
2. Diversifikasi produk simpanan dan produk pinjaman; 2. Diversifying savings and loan products; and
dan
3. Memperkuat sistem keamanan transaksi dan 3. Strengthening transaction security and customer
perlindungan nasabah (sistem deteksi penipuan dan protection systems (fraud detection and credit risk
credit risk scoring). scoring systems).
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 347
Page 350
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Rencana Jangka Pendek Short-Term Plan
Dalam kurun waktu 1 tahun ke depan, Bank menetapkan In the next 1 year, the Bank sets short-term targets to be
target jangka pendek yang ingin dicapai sebagai berikut: achieved as follows:
1. Melanjutkan pengembangan aplikasi NEW BANGGA 1. Continuing the development of NEW BANGGA
untuk menjadi Super Apps; application to become Super Apps;
2. Menambah pinjaman berbasis layanan digital (supply 2. Adding digital service-based loans (supply chain
chain financing); financing);
3. Melanjutkan digitalisasi proses bisnis; 3. Continuing the digitalization of business processes;
4. Kerja sama dengan mitra strategis dalam rangka 4. Cooperating with strategic partners to build a digital
membangun ekosistem digital; dan ecosystem; and
5. Mengembangkan sistem keamanan transaksi dan 5. Developing transaction security and customer
perlindungan nasabah (sistem deteksi penipuan dan protection systems (fraud detection and credit risk
credit risk scoring). scoring systems).
Rencana Penanganan Permasalahan Financial Problem Handling Plan and/or Bank
Keuangan dan/atau Penguatan Modal Bank Capital Strengthening
Dalam rangka menerapkan prinsip kehati-hatian dan menjaga To implement prudent principles and maintain business
kesinambungan usaha, Bank secara preventif menyusun continuity, the Bank prepares a preventive financial
rencana penanganan permasalahan keuangan dalam problem handling plan in form of recovery plan, even though
bentuk rencana aksi pemulihan (recovery plan), meskipun the Bank is in a normal financial condition and not under
Bank berada dalam kondisi keuangan yang normal dan special supervision status. This plan is prepared as
tidak berada dalam status pengawasan khusus. Rencana an anticipatory measure to ensure the Bank’s readiness to face
tersebut disiapkan sebagai langkah antisipatif untuk potential pressures that could impact financial stability.
memastikan kesiapan Bank dalam menghadapi potensi
tekanan yang dapat memengaruhi stabilitas keuangan.
Rencana aksi pemulihan disusun secara terintegrasi dengan The recovery plan is developed in an integrated manner
proses Internal Capital Adequacy Assessment Process with the Internal Capital Adequacy Assessment Process
(ICAAP) dan RBB, dengan mempertimbangkan profil risiko, (ICAAP) and RBB, by considering the Bank’s risk profile,
kecukupan permodalan, serta kondisi likuiditas Bank. capital adequacy, and liquidity conditions. Through
Melalui keterkaitan tersebut, Bank memastikan bahwa these relationships, the Bank ensures that its capital
strategi penguatan permodalan dan langkah pemulihan strengthening strategy and planned recovery measures
yang direncanakan selaras dengan arah pengembangan are in line with the Bank’s business development direction
usaha dan kapasitas permodalan Bank. and capital capacity.
Rencana aksi pemulihan telah memperoleh persetujuan The recovery plan has received Shareholders approval
Pemegang Saham melalui RUPS dan disampaikan through the GMS and has been submitted to the Financial
kepada Otoritas Jasa Keuangan sesuai dengan ketentuan Services Authority in accordance with laws and regulations
peraturan perundang-undangan mengenai penetapan on the determination of supervisory status and handling
status pengawasan dan penanganan permasalahan bank of commercial bank problems. The implementation
umum. Implementasi serta evaluasi atas rencana tersebut and evaluation of this plan are carried out periodically
dilakukan secara berkala oleh Direksi dan diawasi oleh by the Board of Directors and overseen by the Board of
Dewan Komisaris guna memastikan efektivitasnya sebagai Commissioners to ensure its effectiveness as a preventative
instrumen pencegahan dan kesiapan Bank dalam menjaga measure and the Bank’s readiness to maintain capital and
ketahanan permodalan dan likuiditas, serta pemenuhan liquidity resilience, as well as compliance with applicable
ketentuan kehati-hatian yang berlaku. prudent regulations.
PT Bank Ganesha Tbk
348 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 351
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Transparansi Kondisi Keuangan dan Non-Keuangan
Transparency of Financial and Non-Financial Conditions
Sepanjang tahun 2025, Bank telah memenuhi kewajiban Throughout 2025, the Bank fulfilled its transparency
transparansi dengan mempublikasikan informasi terkait obligations by publishing information related to its
kondisi keuangan maupun non-keuangan sesuai ketentuan financial and non-financial conditions in accordance with
Peraturan Otoritas Jasa Keuangan No. 18 Tahun 2025 Financial Services Authority Regulation No. 18 of 2025
tentang Transparansi dan Publikasi Laporan Bank. on Transparency and Publication of Bank Reports. This
Penyampaian dan publikasi informasi tersebut dilakukan information is disseminated and published through various
melalui berbagai saluran, termasuk media cetak dan situs channels, including print media and the Bank’s website,
web Bank, sebagaimana ditunjukkan berikut: as presented below:
Jenis Laporan Tujuan Periode Laporan Jumlah
Report Type Objective Report Period Total
Laporan Tahunan dan Keberlanjutan Otoritas Jasa Keuangan dan Bursa Efek Indonesia Tahunan
1
Annual and Sustainability Report Financial Services Authority and Indonesia Stock Exchange Yearly
Laporan Keuangan Otoritas Jasa Keuangan dan Bursa Efek Indonesia Triwulanan
4
Financial Statements Financial Services Authority and Indonesia Stock Exchange Quarterly
Laporan Registrasi Pemegang Saham Otoritas Jasa Keuangan dan Bursa Efek Indonesia Bulanan
12
Shareholder Registration Report Financial Services Authority and Indonesia Stock Exchange Monthly
Laporan Pihak Terkait Otoritas Jasa Keuangan Semesteran
2
Related Party Report Financial Services Authority Semester
Laporan Transaksi Afiliasi Otoritas Jasa Keuangan Triwulanan
4
Affiliate Transaction Report Financial Services Authority Quarterly
Konglomerasi Keuangan
Financial Conglomeration
Bank Ganesha tidak termasuk dalam kategori lembaga Bank Ganesha does not fall into the category of financial
keuangan yang diwajibkan menerapkan tata kelola institution that is required to implement integrated
terintegrasi. Hal ini disebabkan karena Bank Ganesha tidak governance. This is due to Bank Ganesha has no share
memiliki kepemilikan saham pada lembaga jasa keuangan ownership in other financial services institutions, and
lainnya, sehingga tidak membentuk konglomerasi keuangan therefore does not form any financial conglomeration that
yang harus menjalankan mekanisme tata kelola terintegrasi. must carry out integrated governance mechanisms.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 349
Page 352
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pembelian Kembali Saham dan/atau Obligasi
Share and/or Bond Buyback
Bank tidak melakukan tindakan pembelian kembali saham The Bank did not conduct any share buyback throughout
(buy back shares) selama tahun 2025. 2025.
Pemberian Dana Kegiatan Politik dan
Tanggung Jawab Sosial
Provision of Funds for Political Activities and Social Responsibility
Bank meyakini bahwa pelaksanaan kegiatan sosial memiliki The Bank believes that implementing social activities plays
peran penting dalam mendukung pembangunan sosial yang a vital role in supporting sustainable social development
berkelanjutan dan memberikan manfaat jangka panjang and providing long-term benefits to the community. In line
bagi masyarakat. Sejalan dengan komitmen tersebut, with such commitment, the Bank consistently and actively
Bank secara konsisten dan aktif berpartisipasi dalam participates in various social programs as part of corporate
berbagai program sosial sebagai bagian dari pelaksanaan social responsibility and as a tangible contribution to
tanggung jawab sosial perusahaan serta kontribusi nyata the environment and surrounding communities. Throughout
terhadap lingkungan dan komunitas sekitar. Sepanjang 2025, Bank Ganesha implemented social responsibility
tahun 2025, Bank Ganesha telah melaksanakan program programs for beneficiaries. Complete information regarding
tanggung jawab sosial kepada para penerima manfaat. the implementation of social activities is presented in detail
Informasi lengkap terakit pelaksanaan kegiatan sosial telah in the Social Aspect Sustainability section of this Annual
disampaikan secara terperinci dalam bagian Keberlanjutan Report.
Aspek Sosial yang terdapat dalam Laporan Tahunan ini.
Sementara itu, Bank memiliki kebijakan internal yang Meanwhile, the Bank has an internal policy that strictly
secara tegas melarang keterlibatan Perseroan maupun prohibits the involvement of the Company and all its
seluruh karyawannya dalam aktivitas politik termasuk employees in political activities, including in providing
pemberian dana untuk kepentingan politik. Kebijakan ini funds for political purposes. This policy is implemented to
diterapkan untuk menjaga independensi, profesionalisme, maintain independency, professionalism, and integrity, so
dan integritas, sehingga Bank dapat tetap fokus pada that the Bank can remain focused on its business without
bisnisnya tanpa terpengaruh oleh kepentingan politik. being influenced by any political interests.
PT Bank Ganesha Tbk
350 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 353
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Penyediaan Dana kepada Pihak Terkait dan
Penyediaan Dana Besar
Provision of Funds to Related Parties and Provision of Large Exposures
Bank menerapkan prinsip kehati-hatian dalam mengatur The Bank applies prudential principle in regulating
penyediaan dana kepada pihak terkait dan penyediaan the provision of funds to related parties and provision
dana besar, dengan melakukan pertimbangan yang cermat of large exposures, with careful and comprehensive
dan menyeluruh untuk menjaga kualitas portofolio dan considerations to maintain portfolio quality and mitigate
memitigasi risiko. Kebijakan ini mengacu pada Peraturan risks. This policy refers to the Financial Services Authority
Otoritas Jasa Keuangan No. 38/POJK.03/2019 tanggal Regulation No. 38/POJK.03/2019 dated December 19, 2019,
19 Desember 2019 mengenai Batas Maksimum Pemberian on Legal Lending Limit (LLL) and the Provision of Large
Kredit (BMPK) dan Penyediaan Dana Besar bagi Bank Exposures for Commercial Banks. The process of provision
Umum. Proses penyediaan dana kepada pihak terkait dan of funds to related parties and provision of large exposures
penyediaan dana besar melibatkan Komite Kredit untuk involves the Credit Committee to ensure that decisions are
memastikan keputusan yang diambil sejalan dengan made in accordance with Bank Indonesia provisions related
ketentuan Bank Indonesia terkait BMPK. to LLL.
Informasi penyediaan dana kepada pihak terkait dan Information on the provision of funds to related parties and
dana besar sepanjang tahun 2025 disajikan dalam tabel large exposures throughout 2025 was presented in the table
berikut: as follows:
Jumlah
Amount
Penyediaan Dana Provision of Funds
Debitur Nominal (jutaan Rupiah)
Debtor Nominal (millions of Rupiah)
Kepada Pihak Terkait 5 29.363 To Related Parties
Kepada Debitur Inti To Core Debtors
a. Individu 25 3.969.476 a. Individual
b. Grup 11 2.233.398 b. Group
Penyimpangan (Internal Fraud)
Irregularities (Internal Fraud)
Bank menegaskan komitmennya mencegah internal fraud The Bank emphasizes its commitment to preventing internal
yang melibatkan seluruh insan Perseroan, termasuk Dewan fraud that involves all Company personnel, including
Komisaris, Direksi, karyawan tetap maupun tidak tetap, the Board of Commissioners, Board of Directors, permanent
serta tenaga kerja alih daya (outsourcing). Berbagai langkah and non-permanent employees, and outsourced employees.
pencegahan, seperti penguatan pengendalian internal, Various preventative measures, such as strengthening
pemantauan operasional, dan peningkatan kesadaran internal control, operational monitoring, and increasing
terhadap risiko fraud, diterapkan untuk meminimalkan awareness of fraud risk, are implemented to minimize
potensi penyimpangan yang dapat memengaruhi kinerja, potential irregularities that could impact the Bank’s
reputasi, serta keberlanjutan operasional Bank. Pada performance, reputation, and operational sustainability. In
tahun 2025, tidak ditemukan adanya penyimpangan atau 2025, there were no irregularities or fraud found in the Bank’s
kecurangan dalam proses kerja dan operasional Bank yang work processes and operations that involved the Board of
melibatkan Dewan Komisaris, Direksi, maupun karyawan. Commissioners, Board of Directors, or employees.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 351
Page 354
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kebijakan Transaksi dengan Pihak yang Memiliki
Hubungan Istimewa
Transaction Policy with Related Party
Bank memiliki dan menerapkan kebijakan serta prosedur The Bank has and implements policy and procedures
transaksi dengan pihak yang memiliki hubungan istimewa for transactions with related parties as part of its GCG
sebagai bagian dari penerapan GCG dan upaya pencegahan implementation and efforts to prevent and handle conflicts
serta penanganan benturan kepentingan. Kebijakan tersebut of interest. This policy aims to ensure that every transaction
bertujuan untuk memastikan bahwa setiap transaksi dengan with related parties is conducted on an arm’s length principle
pihak yang memiliki hubungan istimewa dilaksanakan secara and is not more advantageous than transactions with other
wajar (arm’s length principle) dan tidak lebih menguntungkan parties under similar circumstances, while always prioritizing
dibandingkan dengan transaksi dengan pihak lain dalam the Bank’s best interests.
kondisi yang serupa, serta senantiasa mengutamakan
kepentingan terbaik Bank.
Pihak yang memiliki hubungan istimewa dengan Bank Parties with special relationships with the Bank include
mencakup antara lain pihak yang mengendalikan atau those controlling or controlled by the Bank, Controlling
dikendalikan oleh Bank, Pemegang Saham Pengendali Shareholders and Majority Shareholders, affiliated
dan Pemegang Saham Mayoritas, perusahaan terafiliasi, companies, members of the Board of Directors, Board
anggota Direksi, Dewan Komisaris, Pejabat Eksekutif, of Commissioners, Executive Officers, and other parties
serta pihak lain yang memiliki hubungan pengaruh atau with influence or family relationships, in accordance with
hubungan keluarga sesuai dengan ketentuan peraturan applicable laws and regulations. The Bank periodically
perundang-undangan yang berlaku. Bank melakukan reviews and updates the list of related parties.
pengkajian dan pemutakhiran daftar pihak yang memiliki
hubungan istimewa secara berkala.
Kebijakan dan prosedur tersebut mengatur cakupan transaksi These policy and procedures broadly regulate the scope
dengan pihak yang memiliki hubungan istimewa secara luas, of transactions with related parties, not limited to loan or
tidak terbatas pada transaksi kredit atau pembiayaan, namun financing transactions, but also encompass various forms
juga mencakup berbagai bentuk eksposur dan transaksi of exposures and other transactions, including services,
lainnya, termasuk jasa, pembelian dan penjualan aset, sewa, asset purchases and sales, lease, trade, joint ventures, and
perdagangan, pembentukan usaha patungan, serta transaksi other financial transactions. Each transaction is conducted
keuangan lainnya. Setiap transaksi dilakukan melalui through a process of identification, fairness assessment,
proses identifikasi, penilaian kewajaran, dan pengendalian and adequate risk control.
risiko yang memadai.
Dalam rangka menjaga independensi dan objektivitas, To maintain independence and objectivity, members of
anggota Direksi dan Dewan Komisaris yang memiliki the Board of Directors and Board of Commissioners with
kepentingan wajib mengungkapkan benturan kepentingan interests are required to disclose conflicts of interest and
dan dikecualikan dari proses persetujuan maupun are excluded from the approval process and management
pengelolaan transaksi terkait. Transaksi dengan pihak of related transactions. Transactions with related parties
yang memiliki hubungan istimewa serta penghapusan and elimination of related exposures are carried out
eksposur terkait dilaksanakan sesuai dengan kewenangan in accordance with authority and obtain approval of
dan memperoleh persetujuan organ Bank yang berwenang. the Bank’s authorized organs. The Board of Directors and
Direksi dan Dewan Komisaris melakukan pemantauan secara Board of Commissioners regularly monitor transactions
berkala atas transaksi dan eksposur kepada pihak yang and exposures to related parties, including through
memiliki hubungan istimewa, termasuk melalui mekanisme independent reporting and review mechanisms.
pelaporan dan penelaahan independen.
Bank juga menetapkan batasan eksposur terhadap pihak yang The Bank also establishes limits on exposure to related
memiliki hubungan istimewa sesuai dengan kompleksitas parties in accordance with the Bank’s complexity and
dan profil risiko Bank, serta menerapkan mekanisme risk profile, and implements reporting mechanism for
PT Bank Ganesha Tbk
352 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 355
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
pelaporan atas setiap pengecualian kebijakan atau batasan any exceptions to established policies or limits, to ensure
yang ditetapkan, guna memastikan pengelolaan risiko dan an effective and sustainable risk management and conflict
pencegahan benturan kepentingan dilakukan secara efektif of interest prevention.
dan berkesinambungan.
Internal Control over Financial Reporting (ICoFR)
Internal Control over Financial Reporting (ICoFR)
Pengendalian Internal dalam Proses Internal Control in the Bank’s Financial
Pelaporan Keuangan Bank Reporting Process
Bank Ganesha berkomitmen untuk menerapkan Bank Ganesha is committed to implementing internal
pengendalian intern atas pelaporan keuangan (Internal control over financial reporting (ICoFR) in accordance with
Control over Financial Reporting/ICoFR) sesuai dengan Financial Services Authority Regulation No. 15 of 2024 on
Peraturan Otoritas Jasa Keuangan No. 15 Tahun 2024 the Integrity of Bank Financial Reporting. This commitment
tentang Integritas Pelaporan Keuangan Bank. Hal tersebut is carried out to ensure that financial statements are
dilakukan untuk memastikan bahwa laporan keuangan prepared accurately, reliably, consistently, free from
disusun secara akurat, andal, konsisten, tidak salah saji material misstatements, and reflect the Bank’s actual
secara material, serta mencerminkan kondisi Bank yang condition in accordance with financial accounting standards
sebenarnya sesuai dengan standar akuntansi keuangan dan and applicable regulations.
regulasi yang berlaku.
Selama tahun 2025, implementasi ICoFR yang dilakukan Throughout 2025, Bank Ganesha’s implementation of ICoFR
oleh Bank Ganesha meliputi: included:
1. Menyusun dan menetapkan kebijakan dan prosedur 1. Developing and establishing internal control policies
pengendalian internl dalam proses pelaporan keuangan and procedures for the Bank’s financial reporting
Bank; process;
2. Menetapkan Satuan Kerja Kepatuhan sebagai Unit 2. Establishing Compliance Division as a Special Unit
Kerja Khusus (UKK) yang bertanggung jawab terhadap (UKK) responsible for preventing fraud or manipulation
pencegahan kecurangan atau manipulasi dalam laporan in the Bank’s financial statements and/or financial
keuangan dan/atau informasi keuangan Bank; dan information; and
3. Melakukan review atas penyajian laporan keuangan 3. Reviewing the presentation of financial statements
dan informasi keuangan serta melakukan pembahasan and financial information as well as holding regular
melalui rapat secara berkala setiap bulan terkait dengan meetings on a monthly basis to discuss the fairness of
kewajaran penyajian laporan termasuk pencatatan/ reports’ presentation, including recording/bookkeeping
pembukuan beserta dokumen pendukungnya. and supporting documents.
Implementasi ICoFR yang telah dilakukan Bank Ganesha Bank Ganesha’s implementation of ICoFR includes, but
termasuk namun tidak terbatas pada pengendalian atas is not limited to, controls over data entry, transaction
entri data, otorisasi transaksi, pemisahan tugas, rekonsiliasi, authorization, separation of duties, reconciliation, and
dan verifikasi rutin oleh Unit Internal Control, serta evaluasi routine verification by Internal Control Unit, as well as
secara berkala yang dilakukan oleh SKAI. Melalui penerapan periodic evaluations by SKAI. The implementation of
ICoFR, selain dapat mencegah dan mendeteksi kesalahan ICoFR not only helps prevent and detect errors or fraud
atau kecurangan dalam pelaporan keuangan, sehingga in financial reporting, which increases transparency and
meningkatkan transparansi dan akuntabilitas, tetapi juga accountability, but also supports Management’s better
mendukung proses perngambilan keputusan yang lebih decision-making process and enhances stakeholders’
baik oleh Manajemen serta meningkatkan kepercayaan para confidence in the Bank’s financial condition.
pemangku kepentingan terkait kondisi keuangan Bank.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 353
Page 356
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Secara umum, penyajian laporan keuangan dan/atau In general, the presentation of Bank Ganesha’s financial
informasi keuangan Bank Ganesha telah sesuai dengan statements and/or financial information complies with
ketentuan perundang-undangan yang berlaku dan applicable laws and regulations, and it is believed that
diyakini tidak ada unsur rekayasa/fraud/penyimpangan there are no elements of manipulation/fraud/irregularities
atas pencatatan/pembukuan yang dilakukan. Jika ada in the recording/bookkeeping. Any errors in the recording/
kesalahan dalam proses pencatatan/pembukuan lebih bookkeeping process are minor and insignificant and can be
bersifat minor dan tidak signifikan, serta dapat diselesaikan resolved through Management’s routine measures.
melalui tindakan normal Manajemen.
Penerapan Pedoman Tata Kelola Perusahaan Terbuka
Implementation of Public Company Governance Guidelines
Penerapan GCG di Bank Ganesha telah disesuaikan dengan GCG implementation at Bank Ganesha is in line with
Pedoman Tata Kelola Perusahaan Terbuka, sebagaimana the Governance Guidelines for Public Companies,
diatur dalam Peraturan Otoritas Jasa Keuangan as stipulated in Financial Services Authority Regulation
No. 21/POJK.04/2015 dan Surat Edaran Otoritas Jasa No. 21/POJK.04/2015 and Financial Services Authority
Keuangan No. 32/SEOJK.04/2015 tentang Pedoman Tata Circular No. 32/SEOJK.04/2015 on Governance Guidelines
Kelola Perusahaan Terbuka. Implementasi pedoman for Public Companies. The implementation of these
tersebut dijalankan secara konsisten dan dijabarkan dalam guidelines is carried out consistently and outlined in
beberapa aspek, sebagai berikut: a number of aspects, as follows:
Aspek 1 : Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam Menjamin Hak-Hak
Pemegang Saham
Aspect 1 : Relationship between the Public Company and Shareholders in Guaranteeing Shareholders’ Rights
Prinsip 1: Meningkatkan Nilai Penyelenggaraan RUPS.
Principle 1: Increasing the Value of Convening GMS.
Rekomendasi 1: Status dan Penerapan:
Recommendation 1: Status and Implementation:
Perusahaan terbuka memiliki cara atau prosedur teknis pengumpulan Terpenuhi
suara (voting), baik secara terbuka maupun tertutup yang mengedepankan Perseroan sebagai perusahaan terbuka telah memiliki prosedur teknis
independensi, dan kepentingan Pemegang Saham. pengumpulan suara yang mengedepankan independensi dan kepentingan
Pemegang Saham. Prosedur ini tertuang dalam Tata Tertib RUPS.
The Public Company has technical voting methods or procedures, either open Complied
or close, prioritizing independence and interest of Shareholders. The Company as a public company has technical voting procedures prioritizing
independence and interests of Shareholders. This procedure is stated in
the GMS Rules of Procedure.
Rekomendasi 2: Status dan Penerapan:
Recommendation 2: Status and Implementation:
Seluruh anggota Direksi dan anggota Dewan Komisaris perusahaan terbuka Terpenuhi
hadir dalam RUPS Tahunan. RUPS Tahunan 2025 telah dihadiri oleh seluruh Dewan Komisaris dan Direksi
Bank.
All members of Board of Directors and members of Board of Commissioners of Complied
the public company attend the Annual GMS. The 2025 Annual GMS was attended by all of Board of Commissioners and
Board of Directors of the Bank.
Rekomendasi 3: Status dan Penerapan:
Recommendation 3: Status and Implementation:
Ringkasan risalah RUPS tersedia dalam situs web perusahaan terbuka paling Terpenuhi
sedikit selama 1 tahun. Ringkasan risalah RUPS tersedia di situs web Perseroan.
Summary of GMS minutes is available on the company’s website Complied
(www.bankganesha.co.id) for more than 1 year. Summary of GMS minutes is available on the Company’s website.
PT Bank Ganesha Tbk
354 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 357
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Prinsip 2: Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor.
Principle 2: Increasing the Communication Quality between the Public Company and Shareholders or Investors.
Rekomendasi 4: Status dan Penerapan:
Recommendation 4: Status and Implementation:
Perusahaan terbuka memiliki suatu kebijakan komunikasi dengan Pemegang Terpenuhi
Saham atau investor. Perseroan telah memiliki kebijakan komunikasi dengan Pemegang Saham
atau investor. Kebijakan ini terdapat dalam Pedoman Corporate Secretary.
The public company has communication policy with the Shareholders or Complied
investors. The Company already has a communication policy with Shareholders or
investors. This policy is contained in the Corporate Secretary Guidelines.
Rekomendasi 5: Status dan Penerapan:
Recommendation 5: Status and Implementation:
Perusahaan terbuka mengungkapkan kebijakan komunikasi perusahaan Terpenuhi
terbuka dengan Pemegang Saham atau investor dalam situs web. Kebijakan komunikasi telah diungkapkan dalam situs web Perseroan
(www.bankganesha.co.id).
The public company discloses its policy on communication with Shareholders Complied
or investors on the website. The communication policy has been disclosed on the Company’s website
(www.bankganesha.co.id).
Aspek 2 : Fungsi dan Peran Dewan Komisaris
Aspect 2 : Functions and Roles of the Board of Commissioners
Prinsip 3: Memperkuat Keanggotaan dan Komposisi Dewan Komisaris.
Principle 3: Strengthening the Board of Commissioners’ Membership and Composition.
Rekomendasi 6: Status dan Penerapan:
Recommendation 6: Status and Implementation:
Penentuan jumlah anggota Dewan Komisaris mempertimbangkan kondisi Terpenuhi
perusahaan terbuka. Perseroan telah memiliki jumlah anggota Dewan Komisaris sesuai dengan
ketentuan dan mempertimbangkan Perseroan telah memiliki jumlah
anggota Dewan Komisaris sesuai dengan ketentuan dan mempertimbangkan
kebutuhan, kondisi, serta kemampuan Bank.
The determination of number of Board of Commissioners’ members considers Complied
the public company’s condition. The Company already has the number of members of the Board of
Commissioners in accordance with the provisions and considers the needs,
conditions, and capabilities of the Bank.
Rekomendasi 7: Status dan Penerapan:
Recommendation 7: Status and Implementation:
Penentuan komposisi anggota Dewan Komisaris memperhatikan keberagaman Terpenuhi
keahlian, pengetahuan, dan pengalaman yang dibutuhkan. Komposisi anggota Dewan Komisaris telah memperhatikan keberagaman
keahlian, pengetahuan, dan pengalaman yang dibutuhkan untuk mendukung
perkembangan bisnis Bank Ganesha.
The determination of Board of Commissioners’ composition considers Complied
the range of expertise, knowledge, and experience required. The composition of members of the Board of Commissioners has observed
the diversity of skills, knowledge, and experience required to support Bank
Ganesha’s business development.
Prinsip 4: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris.
Principle 4: Increasing the Quality of Implementation of Board of Commissioners’ Duties and Responsibilities.
Rekomendasi 8: Status dan Penerapan:
Recommendation 8: Status and Implementation:
Dewan Komisaris mempunyai kebijakan penilaian sendiri (self-assessment) Terpenuhi
untuk menilai kinerja Dewan Komisaris. Dewan Komisaris telah mempunyai kebijakan penilaian sendiri (self-
assessment) untuk menilai kinerja Dewan Komisaris.
The Board of Commissioners has a self-assessment policy to assess Complied
the performance of the Board of Commissioners. The Board of Commissioners has self-assessment policy to assess the Board of
Commissioners’ performance.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 355
Page 358
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Prinsip 4: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris.
Principle 4: Increasing the Quality of Implementation of Board of Commissioners’ Duties and Responsibilities.
Rekomendasi 9: Status dan Penerapan:
Recommendation 9: Status and Implementation:
Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Dewan Terpenuhi
Komisaris, diungkapkan melalui Laporan Tahunan perusahaan terbuka. Kebijakan penilaian sendiri Dewan Komisaris diungkapkan dalam Laporan
Tahunan beserta dengan hasil penilaiannya.
The self-assessment policy to assess the Board of Commissioners’ performance Complied
is disclosed in the public company’s Annual Report. The Board of Commissioners’ self-assessment policy is disclosed in the Annual
Report along with the assessment results.
Rekomendasi 10: Status dan Penerapan:
Recommendation 10: Status and Implementation:
Dewan Komisaris mempunyai kebijakan terkait pengunduran diri anggota Terpenuhi
Dewan Komisaris apabila terlibat dalam kejahatan keuangan. Dewan Komisaris mempunyai kebijakan terkait pengunduran diri anggota
Dewan Komisaris apabila terlibat dalam kejahatan keuangan yang tertuang
dalam Anggaran Dasar, yaitu bahwa masa jabatan Dewan Komisaris berakhir
apabila tidak lagi memenuhi persyaratan perundang-undangan yang berlaku.
The Board of Commissioners has policy related to resignation of the Board of Complied
Commissioners’ members if involved in financial crime. The Board of Commissioners has policy regarding resignation of members of
the Board of Commissioners if involved in a financial crime as stated in the Articles
of Association, namely that the term of office of the Board of Commissioners ends
if they no longer meet the requirements of applicable laws and regulations.
Rekomendasi 11: Status dan Penerapan:
Recommendation 11: Status and Implementation:
Dewan Komisaris atau Komite yang menjalankan fungsi Nominasi dan Terpenuhi
Remunerasi menyusun kebijakan suksesi dalam proses nominasi anggota Dewan Komisaris yang menjabat sebagai Komite Remunerasi dan Nominasi
Direksi. telah menyusun kebijakan suksesi dalam proses nominasi anggota Direksi
yaitu Sistem dan Prosedur Pemilihan dan/atau Penggantian anggota Direksi,
Dewan Komisaris, dan anggota Komite di bawah Komisaris.
The Board of Commissioners or Committee performing remuneration and Complied
nomination functions prepares the succession policy for the nomination The Board of Commissioners who serves as the Remuneration and Nomination
process of the Board of Directors’ members. Committee has developed a succession policy in the process of nominating
members of the Board of Directors, namely the System and Procedure
for Selection and/ or Replacement of members of the Board of Directors,
Board of Commissioners, and members of Committees under the Board of
Commissioners.
Aspek 3 : Fungsi dan Peran Direksi
Aspect 3 : Functions and Roles of the Board of Directors
Prinsip 5: Memperkuat Keanggotaan dan Komposisi Direksi.
Principle 5: Strengthening the Board of Directors’ Membership and Composition.
Rekomendasi 12: Status dan Penerapan:
Recommendation 12: Status and Implementation:
Penentuan jumlah anggota Direksi mempertimbangkan kondisi perusahaan Terpenuhi
terbuka, serta efektivitas dalam pengambilan keputusan. Perseroan menentukan jumlah anggota Direksi sesuai dengan ketentuan dan
mempertimbangkan kondisi perusahaan serta efektivitas dalam pengambilan
keputusan.
The determination of number of Board of Directors’ members considers Complied
the public company’s condition and efectiveness in decision-making. The Company determines the number of members of the Board of Directors
in accordance with the provisions and considers the company condition and
efectiveness in decision making.
Rekomendasi 13: Status dan Penerapan:
Recommendation 13: Status and Implementation:
Penentuan komposisi anggota Direksi memperhatikan keberagaman keahlian, Terpenuhi
pengetahuan, dan pengalaman yang dibutuhkan. Komposisi anggota Direksi telah memperhatikan keragaman keahlian,
pengetahuan, dan pengalaman yang dibutuhkan sesuai dengan kebutuhan,
ukuran, dan kompleksitas usaha Bank.
The determination of Board of Directors’ composition considers the range of Complied
expertise, knowledge, and experience required. The composition of members of Board of Directors has considered the diversity
of skills, knowledge, and experience required in accordance with the needs,
size, and complexity of the Bank’s business.
PT Bank Ganesha Tbk
356 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 359
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Prinsip 5: Memperkuat Keanggotaan dan Komposisi Direksi.
Principle 5: Strengthening the Board of Directors’ Membership and Composition.
Rekomendasi 14: Status dan Penerapan:
Recommendation 14: Status and Implementation:
Anggota Direksi yang membawahi bidang akuntansi atau keuangan memiliki Terpenuhi
keahlian dan/atau pengetahuan di bidang akuntansi. Anggota Direksi yang membawahi bidang akuntasi dan keuangan memiliki
keahlian dan/atau pengetahuan di bidang akuntansi.
The Board of Directors’ member in charge of accounting or finance has Complied
the expertise and/or knowledge in accounting. Members of the Board of Directors in charge of accounting and finance have
expertise and/or knowledge in accounting.
Prinsip 6: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi.
Principle 6: Increasing the Quality of Implementation of Board of Directors’ Duties and Responsibilities.
Rekomendasi 15: Status dan Penerapan:
Recommendation 15: Status and Implementation:
Direksi mempunyai kebijakan penilaian sendiri (self-assessment) untuk menilai Terpenuhi
kinerja Direksi. Direksi telah mempunyai kebijakan penilaian sendiri untuk menilai kinerja Direksi.
The Board of Directors has self-assessment policy to assess the Board of Complied
Directors’ performance. The Board of Directors has self-assessment policy for assessing the Board of
Directors’ performance.
Rekomendasi 16: Status dan Penerapan:
Recommendation 16: Status and Implementation:
Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Direksi Terpenuhi
diungkapkan melalui Laporan Tahunan perusahaan terbuka. Kebijakan penilaian sendiri diungkapkan dalam Laporan Tahunan beserta
dengan hasil penilaiannya.
The self-assessment policy to assess the Board of Directors’ performance is Complied
disclosed in the public company’s Annual Report. The self-assessment policy is disclosed in the Annual Report along with
the assessment results.
Rekomendasi 17: Status dan Penerapan:
Recommendation 17: Status and Implementation:
Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi Terpenuhi
apabila terlibat dalam kejahatan keuangan. Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi
apabila terlibat dalam kejahatan keuangan yang tertuang dalam Anggaran
Dasar.
The Board of Directors has policy related to resignation of the Board of Complied
Directors’ members if involved in financial crime. The Board of Directors has policy regarding resignation of members of the Board
of Directors if involved in a financial crime as stated in the Articles of Association.
Aspek 4 : Partisipasi Pemangku Kepentingan
Aspect 4 : Stakeholders Participation
Prinsip 7: Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
Principle 7: Increasing the Corporate Governance Aspect through Stakeholders Participation.
Rekomendasi 18: Status dan Penerapan:
Recommendation 18: Status and Implementation:
Perusahaan terbuka memiliki kebijakan untuk mencegah terjadinya insider Terpenuhi
trading. Perseroan telah memiliki kebijakan untuk mencegah terjadinya insider trading
melalui Kebijakan Pencegahan insider trading.
The public company has a policy to prevent the occurrence of insider trading. Complied
The Company already has a policy to prevent insider trading through
the Insider Trading Prevention Policy.
Rekomendasi 19: Status dan Penerapan:
Recommendation 19: Status and Implementation:
Perusahaan terbuka memiliki kebijakan anti korupsi dan anti-fraud. Terpenuhi
Perseroan telah memiliki kebijakan anti-korupsi dan anti-fraud dalam
Kebijakan Anti-Korupsi dan Pedoman Penerapan Strategi Anti-Fraud yang
mengacu pada Peraturan Otoritas Jasa Keuangan.
The public company has anti-corruption and anti-fraud policy. Complied
The Company already has anti-corruption and anti-fraud policies in the Anti-
Corruption Policy and Guidelines for Implementing Anti-Fraud Strategies,
which refer to the Financial Services Authority Regulations.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 357
Page 360
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Prinsip 7: Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
Principle 7: Increasing the Corporate Governance Aspect through Stakeholders Participation.
Rekomendasi 20: Status dan Penerapan:
Recommendation 20: Status and Implementation:
Perusahaan terbuka memiliki kebijakan tentang seleksi dan peningkatan Terpenuhi
kemampuan pemasok atau vendor. Perseroan telah memiliki kebijakan tentang seleksi dan peningkatan
kemampuan pemasok atau vendor yang diatur dalam Pedoman tentang
Pengadaan Barang dan Jasa.
The public company has a policy on selection and improvement of supplier’s Complied
or vendor’s capabilities. The Company already has a policy regarding the selection and capacity
building of suppliers or vendor regulated in Guideline on Procurement of
Goods and Services.
Rekomendasi 21: Status dan Penerapan:
Recommendation 21: Status and Implementation:
Perusahaan terbuka memiliki kebijakan tentang pemenuhan hak-hak kreditur. Terpenuhi
Perseroan telah memiliki kebijakan tentang pemenuhan hak-hak kreditur
yang diatur dalam Pedoman tentang Perlindungan Konsumen.
The public company has a policy on the fulfillment of creditor’s rights. Complied
The Company already has a policy regarding fulfillment of creditor rights
as regulated in Guideline on Consumer Protection.
Rekomendasi 22: Status dan Penerapan:
Recommendation 22: Status and Implementation:
Perusahaan terbuka memiliki kebijakan sistem whistleblowing. Terpenuhi
Perseroan telah memiliki Kebijakan Sistem Whistleblowing, yang diatur dalam
Pedoman tentang Penerapan Strategi Anti-Fraud.
The public company has a policy on whistleblowing system. Complied
The Company has Whistleblowing System Policy, stipulated in the Guidelines
on the Implementation of Anti-Fraud Strategy.
Rekomendasi 23: Status dan Penerapan:
Recommendation 23: Status and Implementation:
Perusahaan terbuka memiliki kebijakan pemberian insentif jangka panjang Terpenuhi
kepada Direksi dan karyawan. Perseroan telah memiliki kebijakan pemberian insentif jangka panjang
kepada Direksi dan karyawan. Kebijakan ini diatur dalam Pedoman tentang
Remunerasi.
The public company has a policy on provision of long-term incentive for Complied
the Board of Directors and employees. The Company already has a policy of providing long-term incentives to
Board of Directors and employees. This policy is regulated in Guideline on
Remuneration.
Aspek 5 : Keterbukaan Informasi
Aspect 5 : Information Disclosure
Prinsip 8: Meningkatkan Pelaksanaan Keterbukaan Informasi.
Principle 8: Increasing the Implementation of Information Disclosure.
Rekomendasi 24: Status dan Penerapan:
Recommendation 24: Status and Implementation:
Perusahaan terbuka memanfaatkan penggunaan teknologi informasi secara Terpenuhi
lebih luas selain situs web sebagai media keterbukaan informasi. Perseroan telah memanfaatkan penggunaan teknologi informasi sebagai
keterbukaan informasi melalui situs web dan media sosial.
The public company utilizes information technology more broadly, in addition Complied
to the website, as a media for information disclosure. The Company has utilized information technology as information disclosure
through its website and social media.
Rekomendasi 25: Status dan Penerapan:
Recommendation 25: Status and Implementation:
Laporan Tahunan perusahaan terbuka mengungkapkan pemilik manfaat Terpenuhi
akhir dalam kepemilikan saham perusahaan terbuka paling sedikit 5%, selain Dalam Laporan Tahunan telah diungkapkan kepemilikan saham paling
pengungkapan pemilik manfaat akhir dalam kepemilikan saham perusahaan sedikit 5%.
terbuka melalui Pemegang Saham Utama dan Pengendali.
The public company’s Annual Report discloses the ultimate beneficial owner Complied
of the public company’s share ownership of at least 5%, in addition to The Annual Report has disclosed share ownership of at least 5%.
the disclosure of ultimate beneficial owner in the share ownership of public
company through Main and Controlling Shareholders.
PT Bank Ganesha Tbk
358 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 361
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Transparansi Praktik Bad Corporate Governance
Transparency of Bad Corporate Governance Practices
Bank secara transparan mengungkap praktik bad governance The Bank transparently discloses bad governance practices
sebagai wujud komitmen terhadap pelaksanaan bisnis as the manifestation of its commitment to responsible
yang bertanggung jawab dan sesuai dengan peraturan business conduct and compliance with applicable regulations.
yang berlaku. Pengungkapan tersebut ditunjukkan sebagai These disclosures are shown as follows:
berikut:
Praktik Praktik
Keterangan Description
Practices
Terdapat Laporan atas kegiatan perusahaan yang mencemari There are reports of company activities that pollute
N/A
lingkungan. the environment.
Kelalaian dalam pemenuhan kewajiban perpajakan. N/A Negligence in fulfilling tax obligations.
Ketidaksesuaian penyajian laporan tahunan dan laporan Discrepancies in the presentation of annual reports and
keuangan dengan peraturan yang berlaku dan standar N/A financial statements with applicable regulations and financial
akuntansi keuangan. accounting standards.
Terdapat Kasus terkait buruh dan karyawan. N/A There are cases related to workers and employees.
Tidak mengungkapkan segmen operasi perusahaan. N/A Does not disclose the company’s operating segments.
Ketidaksesuaian format berkas laporan tahunan dengan regulasi. N/A Discrepancies in the annual report file format with regulations.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 359
Page 362
PT Bank Ganesha Tbk 360 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 363
7
Laporan
Keberlanjutan
Sustainability Report
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 361
Page 364
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Strategi Keberlanjutan
Sustainability Strategy
Keberlanjutan menjadi aspek strategis bagi sektor perbankan, Sustainability becomes a strategic aspect for banking
karena peran bank tidak hanya terbatas pada penyaluran sector, as the roles of banks not merely limited to
pembiayaan, tetapi juga sebagai pendorong pertumbuhan financing distribution, but also driving responsible
ekonomi yang bertanggung jawab. Sejalan dengan hal ini, economic growth. In line with this matter, Bank Ganesha
Bank Ganesha secara konsisten menegaskan komitmennya consistently affirms its commitment to establishing
dalam membangun fondasi bisnis yang berkelanjutan dengan a sustainable business foundation by integrating
mengintegrasikan prinsip-prinsip environmental, social, and environmental, social, and governance (ESG) principles
governance (ESG) ke dalam setiap aktivitas operasional dan into every operational activity and strategic decision-
pengambilan keputusan strategis. Melalui komitmen tersebut, making process. Through such commitment, Bank Ganesha
Bank Ganesha tidak hanya berfokus pada pencapaian kinerja focuses not only on achieving solid financial performance
finansial yang solid, tetapi juga mendorong terciptanya but also on promoting the creation of long-term benefits
manfaat jangka panjang yang memberikan dampak positif that positively impact all stakeholders.
bagi seluruh pemangku kepentingan.
Untuk memastikan prinsip-prinsip ESG terintegrasi dalam To ensure ESG principles are integrated into every business
setiap aktivitas usaha, Bank Ganesha telah menyusun dan activity, Bank Ganesha has prepared and published
menerbitkan Rencana Aksi Keuangan Berkelanjutan (RAKB) a Sustainable Finance Action Plan (RAKB) that refers to
yang mengacu pada Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation No. 51 of 2017 on
No. 51 Tahun 2017 tentang Pembiayaan Berkelanjutan Sustainable Financing of Financial Services Institutions,
Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. Issuers, and Public Companies. RAKB serves as a guideline
RAKB menjadi sebuah pedoman dalam penerapan keuangan for implementing sustainable finance within the Bank,
berkelanjutan di Bank agar berjalan secara terarah dan ensuring that it proceeds in a focused and measurable
terukur, sesuai dengan target yang telah direncanakan. Bank manner, in line with planned targets. Bank Ganesha has
Ganesha telah menyusun RAKB untuk periode 2021-2025 yang prepared RAKB for the 2021-2025 period, focused on
difokuskan pada pengembangan bisnis yang berkelanjutan sustainable business development, emphasizing Micro,
dengan menitikberatkan pada sektor Usaha Mikro, Kecil, dan Small, and Medium Enterprise (MSME) sector as the main
Menengah (UMKM) sebagai katalisator utama pertumbuhan catalyst for economic growth through a strong and sound
ekonomi melalui struktur bisnis yang kuat dan sehat. business structure.
Rencana Aksi Keuangan Berkelanjutan Sustainable Finance Action Plan
Penyusunan RAKB dilakukan melalui langkah-langkah stategis RAKB is prepared through strategic steps designed to ensure
yang dirancang untuk memastikan keseimbangan antara a balance between business growth, social responsibility,
pertumbuhan bisnis, tanggung jawab sosial, serta pelestarian and environmental preservation. The steps taken by
lingkungan. Adapun langkah-langkah yang telah dilakukan the Bank to achieve the RAKB objectives are outlined
Bank dalam mencapai tujuan RAKB tersebut diuraikan as follows:
sebagai berikut:
Pembentukan tim Pelaksanaan pedoman Upaya dalam organisasi Peningkatan Bekerja sama dan
penerapan keuangan dan standar operasional internal yang mendukung pertumbuhan portofolio bersinergi dengan mitra
berkelanjutan. prosedur penerapan penerapan keuangan penyaluran dana kepada strategis untuk penerapan
keuangan berkelanjutan. berkelanjutan. sektor UMKM. keuangan berkelanjutan.
Formation of Implementation of Efforts within Increase the growth of Cooperate and
a sustainable finance guidelines and standtard the internal organization the distribution of funds synergize with
implementation operating procedures that support portfolio to the MSME strategic partners for
team. for implementing the implementation of sector. the implementation of
sustainable finance. sustainable finance. sustainable finance.
PT Bank Ganesha Tbk
362 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 365
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Tahapan Implementasi Rencana Aksi Stages of Implementation of the Sustainable
Keuangan Berkelanjutan Finance Action Plan
Implementasi RAKB Bank Ganesha terdiri dari 3 tahap, yang The implementation of Bank Ganesha’s RAKB consists of
dijelaskan sebagai berikut: 3 stages, explained as follows:
2020
Tahap Penyesuaian dan Implementasi Awal
Initial Adjustment and Implementation Stage
• Tim penerapan keuangan berkelanjutan; • Sustainable finance implementation team;
• Pelaksanaan edukasi internal; • Implementation of internal education;
• Pelaksanaan pedoman dan standar operasional prosedur • Implementation of guidelines and standard operating
penerapan keuangan berkelanjutan; procedures for implementing sustainable finance;
• Pelaksanaan kegiatan di internal yang mendukung • Implementation of internal activities that support
penerapan keuangan berkelanjutan; the implementation of sustainable finance;
• Implementasi dan alokasi dana tanggung jawab sosial dan • Implementation and allocation of social and environmental
perusahaan dan lingkungan hidup; dan responsibility funds; and
• Kerja sama dengan mitra strategis untuk penerapan • Collaboration with strategic partners for the implementation
keuangan berkelanjutan. of sustainable finance.
2021-2022
Tahap Implementasi Lanjutan
Advanced Implementation Stage
• Pengembangan kompetensi sumber daya manusia yang • Development of human resource competencies that manage
mengelola fungsi keuangan berkelanjutan; the sustainable finance function;
• Pengembangan sistem informasi teknologi keuangan • Development of a sustainable finance technology
berkelanjutan; information system;
• Pelaksanaan inklusi dan edukasi eksternal; • Implementation of inclusion and external education;
• Pembiayaan atau penyaluran kredit kepada UMKM; dan • Financing or lending to MSMEs; and
• Pembiayaan kredit yang mendukung kegiatan usaha • Credit financing that supports sustainable business
berkelanjutan. activities.
2023-2025
Tahap Implementasi Akhir dan Berkelanjutan
Final and Sustainable Implementation Stage
• Pengembangan kompetensi sumber daya manusia lanjutan; • Advanced human resource competency development;
• Pelaksanaan inklusi dan edukasi eksternal terkait produk • Implementation of external inclusion and education
dan/atau jasa keuangan berkelanjutan; regarding sustainable finance products and/or services;
• Penyusunan sistem pengawasan dan pelaporan penerapan • Compilation of a monitoring and reporting system for
keuangan berkelanjutan; dan the implementation of sustainable finance; and
• Penerapan keuangan berkelanjutan yang dapat mendukung • The application of sustainable finance that can support
pertumbuhan UMKM secara berkesinambungan. the growth of MSMEs on an ongoing basis.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 363
Page 366
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Implementasi Rencana Aksi Keuangan Implementation of the Sustainable Finance
Berkelanjutan Action Plan
Pada tahun 2025, Bank Ganesha memperkuat pelaksanaan In 2025, Bank Ganesha strengthened the implementation
program keuangan berkelanjutan dengan fokus pada of its sustainable finance program by focusing on clearly
kegiatan prioritas yang dirancang secara jelas, lengkap designed priority activities, complete with specific and
dengan indikator keberhasilan yang spesifik dan terukur. measurable success indicators. This approach ensures that
Pendekatan ini memastikan setiap langkah tidak hanya each step not only supports sustainable business growth
mendukung pertumbuhan bisnis berkelanjutan, tetapi juga but also has a positive impact on the environment, society,
memberikan dampak positif bagi lingkungan, masyarakat, and all stakeholders. The details on priority activity targets,
dan seluruh pemangku kepentingan. Berikut rincian target success indicators, and realization throughout 2025 were
kegiatan prioritas, indikator keberhasilan, dan realisasi as follows:
sepanjang tahun 2025:
Target Kegiatan Prioritas Indikator Keberhasilan Realisasi Tahun 2025
Priority Activity Targets Indicator of Success Realization in 2025
Pertumbuhan portofolio penyaluran kredit ke sektor • Penambahan kerja sama dengan mitra fintech Penambahan kerja sama dengan mitra fintech
UMKM dan/atau jasa keuangan berkelanjutan untuk penyaluran kredit. untuk penyaluran kredit.
melalui kerja sama dengan perusahaan fintech. • Pertumbuhan kinerja penyaluran kredit ke
sektor UMKM dan/atau produk keuangan
berkelanjutan.
Growth in the portfolio of lending to MSME sector • Increasing cooperation with fintech partners for Increasing cooperation with fintech partners for
and/or sustainable financial services through lending. lending.
cooperation with fintech companies. • Increasing the performance of lending to MSME
sector and/or sustainable financial products.
Kegiatan-kegiatan internal yang mendukung Peningkatan kegiatan-kegiatan internal Kegiatan yang mendukung keuangan
keuangan berkelanjutan, seperti: secara konsisten yang mendukung keuangan berkelanjutan, diantaranya:
berkelanjutan. • Mendukung pemakaian tumbler;
• Implementasi pekasanaan Ringkas, Rapi, Resik, • Mengoptimalkan penggunaan kertas; dan
Rawat, dan Rajin (5R); • Pengiriman memo internal atau kebijakan
• Mendukung pemakaian tumbler dan goodie bag secara online menggunakan surat elektronik
serta barang-barang yang ramah lingkungan; atau e-mail.
• Menghemat penggunaan kertas atau paperless,
air, serta listrik; dan
• Pengiriman memo internal atau sirkuler
menggunakan e-mail.
Internal activities that support sustainable finance Consistently increasing internal activities that Activities that support sustainable finance
include: support sustainable finance. include:
• Implementing Concise, Neat, Clean, Caring, and • Supporting the use of tumbler;
Diligent (5R) approach; • Optimizing paper use; and
• Supporting the use of tumbler and goodie bag, • Sending internal memos or policies online via
as well as environmentally friendly products; e-mail.
• Saving the use of paper or paperless, water, and
electricity; and
• Sending internal memos or circulars via e-mail.
Inklusi dan edukasi eksternal terkait produk • Pembuatan media (brosur, flyer, iklan situs web Sosialisasi dan kampanye terkait keuangan
dan/atau jasa keuangan berkelanjutan yang atau media sosial) untuk sarana inklusi serta berkelanjutan melalui situs web dan media
dilakukan melalui media sosial dan situs web edukasi; dan sosial Bank kepada karyawan, nasabah, dan
(secara online). • Melaksanakan kegiatan tentang literasi digital, masyarakat.
financial planning, dan UMKM.
External inclusion and education related to • Creating media (brochures, flyers, website or Dissemination and campaigns related to
sustainable financial products and/or services via social media advertisements) for inclusion and sustainable finance via the Bank’s website and
(online) social media and websites. education; and social media to employees, customers, and
• Implementing activities on digital literacy, the public.
financial planning, and MSMEs.
Peningkatan pelatihan dan pemahaman terkait Mengikuti workshop dan sosialisasi terkait Mengikuti workshop terkait keuangan
dengan keuangan berkelanjutan. keuangan berkelanjutan, baik dari internal berkelanjutan.
maupun eksternal.
Improving training and understanding related to Attending workshops and dissemination related Attending workshops related to sustainable
sustainable finance. to sustainable finance, both from internal and finance.
external parties.
PT Bank Ganesha Tbk
364 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 367
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Dukungan Terhadap SDGs Support for SDGs
Bank Ganesha telah mengimplementasikan strategi dan Bank Ganesha has implemented sustainability strategies
program keberlanjutan yang tertuang dalam RAKB, yang and programs outlined in RAKB, which includes targets in
memuat target-target yang selaras dengan pencapaian line with the achievement of Sustainable Development Goals
Tujuan Pembangunan Berkelanjutan (Sustainable (SDGs), therefore, every initiative supports the sustainable
Development Goals/SDGs), sehingga setiap inisiatif business growth while making positive contribution to
mendukung pertumbuhan bisnis berkelanjutan sekaligus the community and environment. The relationship between
memberikan kontribusi positif bagi masyarakat dan the Bank’s plans and SDGs targets is explained as follows:
lingkungan. Keterkaitan antara rencana yang dijalankan
Bank dan target SDGs dijelaskan sebagai berikut:
Aspek Ekonomi
Economic Aspects
Target SDGs Strategi Bank Ganesha Meningkatkan keunggulan bisnis melalui pengembangan produk dan layanan inovatif yang berdampak positif
SDGs Target terhadap stabilitas operasional serta distribusi nilai manfaat bagi seluruh pemangku kepentingan.
Bank Ganesha Strategy Improving business excellence through the development of innovative products and services that positively
impact operational stability and the distribution of value benefits for all stakeholders.
Target yang Diharapkan • Meningkatkan pendapatan dan memperluas distribusi nilai manfaat bagi seluruh pemangku kepentingan;
• Memperluas pangsa pasar di industri perbankan; dan
• Meningkatkan kualitas produk dan layanan secara berkelanjutan untuk memberikan dampak positif bagi nasabah.
Expected Targets • Increasing revenue and expanding the distribution of value benefits for all stakeholders;
• Expanding market share in banking industry; and
• Improving the quality of products and services continuously to positively impact customers.
Pencapaian Tahun 2025 • Peningkatan laba bersih tahun berjalan mencapai 12,58%;
• Pangsa pasar Bank Ganesha pada Kelompok Bank berdasarkan Modal Inti (KBMI) 1 menunjukkan peningkatan,
baik berdasarkan total aset, dana pihak ketiga, dan kredit; dan
• Tingkat kepuasan nasabah mencapai angka +18, yang mencerminkan kualitas produk dan layanan yang sesuai
dengan keinginan nasabah.
Achievements in 2025 • Net profit for the year increased by 12.58%;
• Bank Ganesha’s market share in Bank Group based on Core Capital (KBMI) 1 showed an increase, both based on
total assets, third-party funds, and loans; and
• Customer satisfaction level reached +18, reflecting the quality of products and services that met customer
expectations.
Aspek Sosial
Social Aspects
Target SDGs Strategi Bank Ganesha Menciptakan lingkungan kerja yang tidak hanya layak dan aman, tetapi juga mendukung kesejahteraan serta
SDGs Target pemenuhan hak-hak karyawan secara menyeluruh.
Bank Ganesha Strategy Creating a work environment that is not only decent and safe, but also supports the welfare and fulfillment of
employee rights comprehensively.
Target yang Diharapkan • Meningkatkan peserta pelatihan serta program pengembangan kompetensi karyawan;
• Mencapai nihil kecelakaan fatal (zero fatalities) dan nihil kehilangan hari kerja (zero lost time injury); dan
• Menjaga remunerasi karyawan di atas tingkat Upah Minimum Regional (UMR).
Expected Targets • Increasing the number of participants in training and employee competency development programs;
• Achieving zero fatal accidents (zero fatalities) and zero lost workdays (zero loss time injury); and
• Maintaining employee remuneration above the Regional Minimum Wage (UMR) level.
Pencapaian Tahun 2025 • Implementasi program pendidikan dan pelatihan karyawan sebanyak 556 program yang diikuti oleh 4.236 peserta;
• Tidak terdapat kejadian kecelakaan kerja yang bersifat fatal (zero fatality) di seluruh wilayah operasional; dan
• Tingkat upah karyawan telah sesuai dengan UMR masing-masing wilayah operasional.
Achievements in 2025 • Implementing 566 program employee education and training programs attended by 4,236 participants;
• There was no fatal occupational accident (zero fatalities) in all operational areas; and
• Employee wage levels were in accordance with UMR in each operational area.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 365
Page 368
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Aspek Lingkungan Hidupl
Environmental Aspects
Target SDGs Strategi Bank Ganesha Mengoptimalkan pengelolaan lingkungan hidup dengan pendekatan yang efisien, berkelanjutan, dan ramah lingkungan.
SDGs Target Bank Ganesha Strategy Optimizing environmental management with an efficient, sustainable, and environmentally friendly approach.
Target yang Diharapkan • Meningkatkan efisiensi energi;
• Mengurangi jumlah pemakaian kertas dan air;
• Meningkatkan daur ulang sampah dari limbah yang dihasilkan; dan
• Meningkatkan gaya hidup yang lebih ramah lingkungan.
Expected Targets • Increasing energy efficiency;
• Reducing the amount of paper and water use;
• Increasing waste recycling of waste generated; and
• Promoting a more environmentally friendly lifestyle.
Pencapaian Tahun 202 • Efisiensi pemakaian air dan listrik di area operasional menunjukkan tren penurunan yang positif; dan
• Kampanye kepedulian lingkungan hidup dilaksanakan setiap bulan sebagai bagian dari komitmen Bank
terhadap keberlanjutan.
Achievements in 2025 • Water and electricity use efficiency in operational areas showed a positive downward trend; and
• Environmental awareness campaigns were conducted monthly as part of the Bank’s commitment to sustainability.
Ikhtisar Keberlanjutan
Sustainability Highlights
Kinerja Ekonomi
Economic Performance
Satuan
Uraian 2025 2024 2023 Description
Unit
Kinerja Operasional Operational Performance
Unit Rekening
Jumlah Rekening Produk Simpanan 40.080 36.301 35.380 Number of Deposit Product Accounts
Account Unit
jutaan Rupiah
Jumlah Dana Produk Simpanan 7.503.471 6.653.778 5.992.039 Amount of Deposit Product Funds
millions of Rupiah
jutaan Rupiah
Jumlah Pinjaman yang Diberikan 5.816.614 5.019.832 4.335.772 Amount of Loans Granted
millions of Rupiah
Kinerja Keuangan Financial Performance
jutaan Rupiah
Pendapatan Bunga 714.085 723.201 592.752 Interest Income
millions of Rupiah
jutaan Rupiah
Laba Bersih Tahun Berjalan 227.098 201.714 103.965 Net Income for the Year
millions of Rupiah
Produk Ramah Lingkungan Environmentally Friendly Products
Kredit kepada Sektor Hijau atau Credit to the Green Sector or Criteria for
jutaan Rupiah
Kriteria Kegiatan Usaha 694.150 744.590 671.731 Environmentally Friendly
millions of Rupiah
Berwawasan Lingkungan Business Activities
Persentase Total Kredit/Pembiayaan Percentage of Total Credit/Financing to
kepada Sektor Hijau atau Kriteria the Green Sector or Criteria
Kegiatan Usaha Berwawasan % 11,93 14,83 15,49 for Environmentally Friendly
Lingkungan terhadap Total Kredit/ Business Activities to Total Bank
Pembiayaan Bank Credit/Financing
Pelibatan Pihak Lokal Local Party Engagement
Penggunaan Ternaga Kerja Lokal* % 100,00 100,00 100,00 Use of Local Workforce*
* Tenaga kerja yang memiliki KTP sesuai wilayah operasional. / Workforce with ID cards in accordance with operational area.
PT Bank Ganesha Tbk
366 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 369
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kinerja Sosial
Social Performance
Satuan
Uraian 2025 2024 2023 Description
Unit
Pengelolaan Tenaga Kerja Manpower Management
Orang
Jumlah Karyawan 349 348 317 Total Employee
People
Orang
Karyawan Wanita 133 126 116 Female Employee
People
jutaan Rupiah
Biaya Pengembangan Kompetensi 4.716 4.794 3.337 Competency Development Costs
millions of Rupiah
Pengembangan dan Community Development and
Pemberdayaan Masyarakat Empowerment
Jenis Kegiatan Program 4 4 4 Type of Activity
jutaan Rupiah
Biaya Kegiatan 35 73 55 Activity Costs
millions of Rupiah
Kepuasan Nasabah Customer Satisfaction
Angka
Indeks Kepuasan Nasabah +18 +47,1 +7,9 Customer Satisfaction Index
Number
Kinerja Lingkungan Hidup
Environmental Performance
Satuan
Uraian 2025 2024 2023 Description
Unit
Penggunaan Energi Listrik kWh 740.026 646.481 740.323 Electric Energy Use
Penggunaan Bahan Bakar Minyak liter 34.507 51.137 8.312 Fuel Use
Penggunaan Air m 3
1.950 9.627 9.827 Water Use
Emisi yang Dihasilkan TonCO2eq 626,43 745,52 718,30 Generated Emissions
Limbah B3 Ton 345 343 Belum Hazardous Waste
dilakukan
Limbah Padat Non-B3 Ton 370,5 367,4 pengukuran. Non-Hazardous Solid Waste
No
Efluen Cair Liter 21.424.000 21.933.000 measurement Liquid Effluent
taken yet.
Bank mendukung program ruang terbuka hijau di lingkungan operasional
dengan menempatkan pot tanaman di sekitar kantor yang bekerja sama
dengan pengelola gedung.
Pelestarian Keanekaragaman Hayati Biodiversity Preservation
The Bank supports green open space program in the operational environment
by placing plant pots around the offices in cooperation with the building
managers.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 367
Page 370
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tata Kelola Keberlanjutan
Sustainability Governance
Visi dan Misi Keberlanjutan
Sustainability Vision and Mission
Visi Misi
Vision Mission
Menjalankan usaha perbankan yang sehat dengan
menyediakan produk yang handal dan inovatif
Menjadi Bank yang terpercaya.
melalui pelayanan prima.
Becoming the most trusted Bank.
Running a healthy banking business by providing
reliable and innovative products through
excellent service.
Penanggung Jawab Penerapan Keuangan Person in Charge of Implementing
Berkelanjutan Sustainable Finance
Untuk memastikan setiap program dan inisiatif keberlanjutan To ensure that every sustainability program and initiative
dijalankan secara efektif dan sesuai dengan prinsip ESG, Bank is implemented effectively and in accordance with
Ganesha telah menetapkan organ-organ yang berperan sebagai ESG principles, Bank Ganesha has established organs,
penanggung jawab penerapan keuangan berkelanjutan yang responsible for implementing sustainable finance, outlined
diuraikan berikut: as follows:
Divisi Peran Tugas dan Tanggung Jawab
Division Role Duties and Responsibilities
Corporate Secretary Department. Koordinator Mengoordinasikan dan mengawasi keseluruhan pelaksanaan penerapan keuangan
sekaligus berkelanjutan, serta melaporkan hasil penerapan keuangan berkelanjutan kepada
perencana teknis Direksi.
Coordinator and Coordinate and supervise the overall sustainable finance implementation, and report
technical planner the results of impelementing sustainable finance to the Board of Directors.
• Risk Management & Internal Control Pengawas Melakukan pengawasan terhadap keseluruhan penerapan keuangan berkelanjutan dan
Division; jika ditemukan penyimpangan segera mengambil tindakan sesuai ketentuan yang
• Compliance & Sysdur Division; dan berlaku.
• Internal Audit Division.
• Risk Management & Internal Control Supervisor Supervise the overall sustainable finance implementation and if irregularities are
Division; found, immediately take action in accordance with the applicable provisions.
• Compliance & Sysdur Division; and
• Internal Audit Division.
Finance Accounting & Management Perencana • Menyusun kerangka dan rencana kerja penerapan keuangan berkelanjutan;
Information System Division. teknis • Membuat rincian biaya pekerjaan yang dicantumkan dalam rencana anggaran;
• Melakukan koordinasi dengan Tim Pelaksana untuk memastikan kegiatan penerapan
keuangan berkelanjutan sesuai rencana; dan
• Membuat pelaporan RAKB dan laporan keberlanjutan.
Finance Accounting & Management Technical • Develop a framework and work plan for implementing sustainable finance;
Information System Division. planner • Make details of work costs included in the budget plan;
• Coordinate with the Implementation Team to ensure the implementation of
sustainable finance activities according to plan; and
• Prepare RAKB reports and sustainability reports.
PT Bank Ganesha Tbk
368 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 371
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Divisi Peran Tugas dan Tanggung Jawab
Division Role Duties and Responsibilities
• Commercial Division; dan Pelaksana yang • Mendukung dan memfasilitasi pelaksanaan penerapan keuangan berkelanjutan;
• Consumer Division. berhubungan • Melaksanakan penerapan keuangan berkelanjutan sesuai dengan tugas, peranan,
dengan eksternal serta fungsinya masing-masing; dan
• Mempersiapkan standar yang berkaitan dengan survei dan pemetaan.
• Commercial Division; and Executors related • Support and facilitate sustainable finance implementation;
• Consumer Division. to external • Implement sustainable finance in accordance with the respective duties, roles, and
functions; and
• Prepare standards related to surveying and mapping.
Pengembangan Kompetensi Terkait Keuangan Competency Development Related to
Berkelanjutan Sustainable Finance
Dalam menghadapi perkembangan pengetahuan, standar, To address developments in knowledge, standards, and
dan regulasi terkait keuangan berkelanjutan, Bank regulations related to sustainable finance, Bank Ganesha
Ganesha memfasilitasi penanggung jawab penerapan facilitates tho person in charge of implementing sustainable
keuangan berkelanjutan melalui program pengembangan finance with competency development programs. Details of
kompetensi. Rincian program pengembangan kompetensi the competency development programs held throughout
yang diselenggarakan sepanjang tahun 2025 ditunjukkan 2025 were as follows:
sebagai berikut:
Tempat dan Waktu
Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Competency Development Material Place and Time of Organizer
Implementation
Webinar, Januari 2025 Bursa Efek Indonesia
Environmental, Social, and Governance (ESG) Reporting
Webinar, January 2025 Indonesia Stock Exchange
Peran Governance, Risk, and Compliance dalam Meningkatkan Kepercayaan
Investor dan Stabilitas Sektor Keuangan Webinar, Februari 2025
OJK Institute
The Role of Governance, Risk, and Compliance in Enhancing Investor Webinar, February 2025
Confidence and Financial Sector Stability
Webinar, Februari 2025 Bursa Efek Indonesia
Sustainability Report Awareness
Webinar, February 2025 Indonesia Stock Exchange
Webinar, Maret 2025 Bursa Efek Indonesia
Navigating Sustainability Reporting Standards
Webinar, March 2025 Indonesia Stock Exchange
GRI Financial Services (Banking, Insurance and Capital Market) Sector Webinar, Mei 2025
Global Reporting Initiative
Standard:Exposure Drafts Webinar, May 2025
Webinar, Juli 2025 Bursa Efek Indonesia
Netzero Incubator 2025
Webinar, July 2025 Indonesia Stock Exchange
Indonesia Stock Exchange - Global Reporting Initiative - Asosiasi Emiten
Webinar, September 2025 Bursa Efek Indonesia
Indonesia (IDX-GRI-AEI) Series III “GRI 102: Climate Change and GRI 103:
Webinar, September 2025 Indonesia Stock Exchange
Energy Topic Standards”
Indonesia Stock Exchange Workshop on International Financial Reporting Webinar, September 2025 Bursa Efek Indonesia
Standards Sustainability Standards Webinar, September 2025 Indonesia Stock Exchange
Webinar, September 2025 Bursa Efek Indonesia
IDXCarbon Virtual Open House Webinar: Road to COP 30
Webinar, September 2025 Indonesia Stock Exchange
Webinar, Oktober 2025
The Sustainable Financing Opportunities in the Indonesian Insurance Industry OJK Institute
Webinar, October 2025
Pernyataan Standar Pengungkapan Keberlanjutan (PSPK 1 dan PSPK 2) Webinar, Oktober 2025 Bursa Efek Indonesia
Sustainability Disclosure Standards Statement (PSPK 1 and PSPK 2) Webinar, October 2025 Indonesia Stock Exchange
Penilaian Risiko atas Penerapan Keuangan Risk Assessment of the Implementation of
Berkelanjutan Sustainable Finance
Bank Ganesha menyadari bahwa berbagai risiko dapat Bank Ganesha realizes that various risks can hinder
menghambat pencapaian target dan kinerja, termasuk the achievement of targets and performance, including
dalam penerapan keuangan berkelanjutan. Untuk itu, in the implementation of sustainable finance. Therefore,
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 369
Page 372
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Bank menerapkan manajemen risiko secara konsisten di the Bank consistently implements risk management
seluruh lini bisnis guna meminimalkan dampak negatif across all business lines to minimize negative impacts and
dan memastikan pertumbuhan yang berkelanjutan. ensure sustainable growth. The risks identified, based on
Risiko-risiko yang telah diidentifikasi berdasarkan relevansi their relevance and impact on the Bank’s operations, are
dan dampaknya terhadap operasional Bank, dijelaskan explained as follows:
sebagai berikut:
Jenis Risiko Indikasi Mitigasi Risiko
Type of Risk Indication Risk Mitigation
Kegagalan penerapan prinsip keuangan Rendahnya pemahaman terkait keuangan Mengikutsertakan karyawan dalam kegiatan pelatihan terkait
berkelanjutan di internal Bank berkelanjutan yang dimiliki oleh karyawan keuangan berkelanjutan, baik yang diselenggarakan oleh internal
dan (calon) debitur Bank. maupun eksternal Bank.
Failure to apply sustainable finance Low understanding regarding sustainable Participate employees in training activities related to sustainable
principles within the Bank finance owned by Bank employees and finance both internally and externally held by the Bank.
(prospective) debtors.
Pembiayaan terhadap kegiatan usaha Pembiayaan terhadap kegiatan usaha • Menetapkan syarat minimum terhadap penyaluran kredit pada
yang tidak bertanggung jawab yang tidak bertanggung jawab dapat kegiatan usaha yang terkait langsung dengan lingkungan hidup,
merusak reputasi Bank dan keberlanjutan seperti kelengkapan dokumen Analisis Mengenai Dampak
ekosistem lingkungan hidup. Lingkungan serta Sertifikasi Pengelolaan Lingkungan; dan
• Tidak memberikan pembiayaan kredit untuk bisnis yang merusak
lingkungan hidup.
Financing of irresponsible business Financing irresponsible business activities • Establish minimum requirements for lending to business
activities can damage the reputation of the Bank and activities that are directly related to the environment, such as
the sustainability of the environmental the completeness of the Environmental Impact Analysis and
ecosystem. Environmental Management Certification documents; and
• Do not provide credit financing for businesses that damage
the environment.
Membangun Budaya Keberlanjutan Building a Sustainability Culture
Bank memiliki komitmen kuat untuk menginternalisasi The Bank is strongly committed to internalizing a culture
budaya keberlanjutan di seluruh level organisasi. Melalui of sustainability at all levels of the organization. Through
inisiatif ini, Bank membangun kesadaran kolektif akan this initiative, the Bank builds collective awareness of
pentingnya tanggung jawab sosial dan lingkungan, sekaligus the importance of social and environmental responsibility,
mengintegrasikan prinsip-prinsip keberlanjutan dalam setiap while integrating sustainability principles into every
proses bisnis. Beberapa upaya strategis yang dilakukan Bank business process. Some of Bank Ganesha’s strategic efforts
Ganesha dalam membangun budaya keberlanjutan antara lain: to build a culture of sustainability include:
1. Membentuk Tim Penerapan Keuangan Berkelanjutan; 1. Establishing a Sustainable Finance Implementation Team;
2. Merumuskan kebijakan kredit yang mempertimbangkan 2. Formulating loan policies by considering environmental
faktor lingkungan hidup dan tata kelola; and governance factors;
3. Mengintegrasikan prinsip keberlanjutan dalam 3. Integrating sustainability principles into policies and
kebijakan dan standar operasional prosedur; standard operating procedures;
4. Menyediakan pelatihan untuk meningkatkan kesadaran 4. Providing training to increase employee awareness on
karyawan terkait keberlanjutan; dan sustainability; and
5. Melakukan pemetaan terhadap portofolio kredit yang 5. Mapping out loan portfolios that have a high impact on
memiliki dampak tinggi pada lingkungan hidup. the environment.
Hubungan dengan Pemangku Kepentingan Relations with Stakeholders
Keterlibatan pemangku kepentingan dalam menggali isu Stakeholders’ engagement in exploring sustainability
keberlanjutan sangat diperlukan untuk menentukan arah issues is highly necessary to determine the appropriate
kebijakan keberlanjutan yang tepat. Proses ini juga menjadi sustainability policy direction. This process is also crucial
penting bagi Bank karena menunjukkan upaya manajemen for the Bank as it demonstrates the management’s efforts
untuk memenuhi harapan setiap pemangku kepentingan. to meet the expectations of every stakeholder. Therefore,
Oleh karena itu, Bank Ganesha melakukan pemetaan dan Bank Ganesha maps and classifies stakeholders based on
klasifikasi pemangku kepentingan berdasarkan tingkat their level of proximity and influence on business continuity.
PT Bank Ganesha Tbk
370 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 373
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
kedekatan dan pengaruhnya terhadap keberlangsungan Based on the mapping conducted by the Bank, the following
usaha. Berdasarkan pemetaan yang dilakukan Bank, are stakeholders and engagement methods carried out
berikut pemangku kepentingan dan metode pelibatan yang during the reporting year:
dilakukan selama tahun pelaporan:
Pemangku Kepentingan Pemegang Saham
Stakeholders Shareholder
Isu Penting Upaya Penyesuaian Bank
Important Issues Bank Adjustment Efforts
• Kinerja keuangan dan Respons terhadap Isu Penting Response to Important Issues
non-keuangan; • Menyusun RBB dan RAKB; • Prepare RBB and RAKB;
• Keberlanjutan usaha; dan • Menjaga kinerja Bank tetap optimal dan sesuai target, • Keep the Bank’s performance optimal and on target,
• Informasi yang jelas dan terkini dengan memperhatikan aspek ekonomi, sosial, serta take into account economic, social, and environmental
terkait arah strategis Bank. lingkungan hidup; dan aspects; and
• Financial and non-financial • Menyampaikan informasi mutakhir secara transparan. • Transmit the latest information in a transparent manner.
performance; Metode Pelibatan Engagement Method
• Business continuity; and • Pelaksanaan RUPS; • Impelementation of GMS;
• Clear and up-to-date • Penyampaian Laporan Tahunan dan Laporan • Submission of Annual Report and Sustainability Report;
information regarding the Keberlanjutan;
Bank’s strategic direction. • Pelaksanaan paparan kinerja Bank; dan • Implementation of Bank performance exposure; and
• Akses informasi dalam situs web Bank. • Access to information on the Bank’s website.
Frekuensi Frequency
Setiap tahun, sesuai waktu yang ditentukan, atau sesuai Annually, at a set time, or as needed.
kebutuhan.
Pemangku Kepentingan Pemerintah dan Regulator
Stakeholders Government and Regulators
Isu Penting Upaya Penyesuaian Bank
Important Issues Bank Adjustment Efforts
• Kepatuhan terhadap peraturan Respons terhadap Isu Penting Response to Important Issues
yang berlaku; dan • Memastikan pemenuhan seluruh peraturan yang berlaku • Ensure compliance with all applicable regulations for
• Pemenuhan kewajiban bagi Bank; the Bank;
perpajakan. • Meningkatkan kualitas pelaksanaan GCG; dan • Improve the quality of GCG implementation; and
• Compliance with applicable • Membayar Pajak dan Penerimaan Negara Bukan (PNBP) • Pay Tax and Non-Tax State Revenue (PNBP) according to
regulations; and Pajak sesuai aturan dan tepat waktu. regulations and on time.
• Fulfillment of tax obligations. Metode Pelibatan Engagement Method
• Penyampaian Laporan Tahunan, Laporan Keberlanjutan, • Submission of Annual Report, Sustainability Report, GCG
Laporan GCG, serta laporan lainnya; dan Report, and other reports; and
• Pembayaran dan pelaporan pajak dan PNBP. • Payment and reporting of taxes and PNBP.
Frekuensi Frequency
Setiap tahun, sesuai waktu yang ditentukan, atau sesuai Annually, at a set time, or as needed.
kebutuhan.
Pemangku Kepentingan Karyawan
Stakeholders Employee
Isu Penting Upaya Penyesuaian Bank
Important Issues Bank Adjustment Efforts
• Pemenuhan hak ketenagakerjaan; Respons terhadap Isu Penting Response to Important Issues
• Pemenuhan aspek Kesehatan • Memenuhi kontrak kerja dan perjanjian kerja bersama; • Comply with work contracts and joint work agreements;
dan Keselamatan Kerja (K3); • Memastikan kecukupan sarana dan prasarana K3; • Ensure the adequacy of OHS facilities and infrastructure;
• Pengembangan kompetensi • Melaksanakan pengembangan kompetensi, penilaian • Carry out competency development, performance
serta karier; dan kinerja, dan pengembangan karier; appraisal, and career development;
• Kepuasan kerja. • Menyampaikan kebijakan terbaru Bank kepada seluruh • Convey the latest Bank policies to all employees; and
• Fulfillment of labor rights; karyawan; dan
• Fulfillment of Occupational • Menyelenggarakan program beasiswa untuk anak • Organize scholarship programs for employees’ children.
Health and Safety (OHS) aspects; karyawan.
• Competency and career Metode Pelibatan Engagement Method
development; and • Penyediaan sistem pelaporan pelanggaran untuk melaporkan • Provision of a whistleblowing system to report violations
• Job satisfaction. pelanggaran praktik ketenagakerjaan di lingkungan Bank; of labor practices within the Bank;
• Penyusunan perjanjian kerja bersama; • Drafting of joint work agreements;
• Pelaksanaan berbagai kegiatan pendidikan dan • Implementation of various education and training
pelatihan, serta promosi atau mutasi; dan activities, as well as promotions or transfers; and
• Pelaksanaan survei kepuasan karyawan. • Implementation of employee satisfaction surveys.
Frekuensi Frequency
Sepanjang tahun atau sesuai rencana pelaksanaan program. Throughout the year or according to the program
implementation plan.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 371
Page 374
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pemangku Kepentingan Mitra Usaha
Stakeholders Business Partner
Isu Penting Upaya Penyesuaian Bank
Important Issues Bank Adjustment Efforts
• Pemenuhan kontrak kerja; dan Respons terhadap Isu Penting Response to Important Issues
• Kepuasan kerja sama. • Melakukan kerja sama yang adil dan transparan sesuai • Carry out fair and transparent cooperation in accordance
• Fulfillment of work contracts; dengan peraturan serta kontrak kerja yang berlaku; dan with applicable regulations and work contracts; and
and • Membangun hubungan kerja yang harmonis dengan • Build a harmonious working relationship with work
• Cooperation satisfaction. mitra kerja. partners.
Metode Pelibatan Engagement Method
• Perumusan dan pemenuhan kontrak kerja sama; • Formulation and fulfillment of cooperation contracts;
• Seleksi; dan • Selection; and
• Pelaksanaan pertemuan berkala. • Conducting periodic meetings.
Frekuensi Frequency
Sepanjang tahun atau sesuai kebutuhan. All year round or as needed.
Pemangku Kepentingan Nasabah
Stakeholders Customer
Isu Penting Upaya Penyesuaian Bank
Important Issues Bank Adjustment Efforts
• Produk dan layanan perbankan Respons terhadap Isu Penting Response to Important Issues
yang andal dan kompetitif; • Mengembangkan produk dan layanan Bank; • Develop Bank products and services;
• Keamanan transaksi perbankan; • Menyediakan informasi yang lengkap dan akurat pada • Provide complete and accurate information on
• Informasi yang jelas serta situs web; the website;
transparan; dan • Meningkatkan keandalan teknologi informasi; dan • Increase the reliability of information technology; and
• Penghargaan bagi nasabah. • Mengadakan program berhadiah bagi nasabah. • Organize reward programs for customers.
• Reliable and competitive banking Metode Pelibatan Engagement Method
products and services; • Penyediaan layanan call center; dan • Provision of call center service; and
• Banking transaction security; • Pelaksanaan survei kepuasan nasabah. • Implementation of customer satisfaction surveys.
• Clear and transparent Frekuensi Frequency
information; and Sepanjang tahun atau sesuai kebutuhan. All year round or as needed.
• Awards for customers.
Pemangku Kepentingan Masyarakat
Stakeholders Public
Isu Penting Upaya Penyesuaian Bank
Important Issues Bank Adjustment Efforts
• Informasi aktivitas Bank; dan Respons terhadap Isu Penting Response to Important Issues
• Peningkatan kesejahteraan • Menyampaikan informasi mutakhir dalam situs web Bank; • Deliver up-to-date information on the Bank’s website;
masyarakat. • Melibatkan masyarakat dalam program kemitraan dan • Involve the community in partnership programs and
• Bank activity information; and kesempatan kerja; employment opportunities;
• Improvement of community • Melaksanakan program literasi serta inklusi keuangan; dan • Implement financial literacy and inclusion programs; and
welfare. • Melaksanakan kegiatan tanggung jawab sosial. • Carry out social responsibility activities.
Metode Pelibatan Engagement Method
• Pelaksanaan program kemitraan dan pengembangan • Implementation of partnership and community
masyarakat; development programs;
• Pelaksanaan kegiatan literasi serta inklusi keuangan; • Implementation of financial literacy and inclusion
dan activities; and
• Penyediaan sistem pelaporan pelanggaran untuk menerima • Provision of a whistleblowing system to receive public
pengaduan masyarakat. complaints.
Frekuensi Frequency
Sesuai rencana pelaksanaan program atau sesuai kebutuhan. According to the program implementation plan or as needed.
Pemangku Kepentingan Media
Stakeholders Media
Isu Penting Upaya Penyesuaian Bank
Important Issues Bank Adjustment Efforts
• Kinerja keuangan serta Respons terhadap Isu Penting Response to Important Issues
non- keuangan Bank; dan Menyediakan informasi yang relevan dan transparan. Provide relevant and transparent information.
• Informasi terkait perkembangan Metode Pelibatan Engagement Method
Bank. Pelaksanaan konferensi pers. Conducting press conferences.
• Bank’s financial and Frekuensi Frequency
non-financial performance; and Sesuai kebutuhan. According to the needs.
• Information related to the Bank’s
development.
PT Bank Ganesha Tbk
372 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 375
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Penentuan Topik Material
Determining the Material Topic
Bank Ganesha menetapkan topik material melalui proses Bank Ganesha determines the material topics through
yang sistematis dengan melibatkan identifikasi pemangku a systematic process involving stakeholders identification
kepentingan serta pemahaman terhadap kebutuhan dan and understanding of their needs and expectations. This
ekspektasi mereka. Proses ini bertujuan untuk memastikan process aims to ensure that strategic and material issues for
bahwa isu-isu yang bersifat strategis dan material bagi the Bank’s sustainability receive primary attention and are
keberlanjutan Bank mendapat perhatian utama dan integrated into its sustainability policies and strategies.
terintegrasi dalam kebijakan serta strategi keberlanjutan.
Pada tahun 2025, Bank Ganesha menetapkan sejumlah topik In 2025, Bank Ganesha established a number of material
material yang menjadi fokus utama Bank dalam mendukung topics as the Bank’s main focus in supporting business
keberlanjutan usaha, sebagaimana diuraikan berikut: sustainability, as outlined below:
Potensi Risiko untuk Bank jika
Peluang untuk Bank jika Isu Dipaparkan
Isu Material Bank Isu Tidak Dipaparkan
Opportunities for the Bank if
Material Issues for the Bank Potential Risks for the Bank if
Issues Addressed
Issues Not Addressed
Aspek Tata Kelola
Governance Aspects
Etika bisnis • Meningkatkan kepercayaan nasabah, investor, • Menurunnya kepercayaan publik dan pemangku
Bank senantiasa menerapkan prinsip serta dan regulator; kepentingan;
standar perilaku yang menjadi pedoman dalam • Memperkuat reputasi dan kredibilitas bank; • Risiko reputasi akibat persepsi lemahnya
melaksanakan kegiatan usaha secara jujur, • Mendukung penerapan GCG dan kepatuhan integritas dan transparansi;
transparan, adil, dan bertanggung jawab. Hal ini regulasi secara berkelanjutan; dan • Peningkatan risiko hukum, sanksi regulator, dan
mencakup upaya pencegahan konflik kepentingan, • Memperkuat pengendalian internal dan denda; dan
korupsi dan fraud, perlindungan nasabah, pencegahan fraud. • Meningkatnya potensi fraud dan konflik
kepatuhan terhadap peraturan, serta penegakan kepentingan.
kode etik di seluruh organisasi.
Business Ethics • Enhancing customer, investor, and regulatory • Decreasing public and stakeholder trust;
The Bank consistently applies principles and trust;
standards of conduct that serve as guidelines • Strengthening the Bank’s reputation and • Reputational risk due to perceptions of weak
for conducting business activities in an honest, credibility; integrity and transparency;
transparent, fair, and responsible manner. This • Supporting GCG implementation and ongoing • Increasing legal risk, regulatory sanctions, and
includes efforts to prevent conflicts of interest, regulatory compliance; and fines; and
corruption and fraud, customer protection, • Strengthening internal control and fraud • Increasing potential for fraud and conflicts of
regulatory compliance, and enforcement of prevention. interest.
the code of conduct throughout the organization.
Manajemen Risiko • Meningkatkan kepercayaan regulator, investor, • Menurunnya kepercayaan pemangku
Manajemen risiko penting bagi Bank untuk menjaga dan masyarakat terhadap ketahanan Bank; kepentingan terhadap ketahanan Bank;
ketahanan usaha dan stabilitas sistem keuangan. • Memperkuat reputasi bank sebagai institusi • Peningkatan risiko likuiditas, kredit, dan pasar
Melalui pengelolaan risiko yang terintegrasi dan yang prudent dan resilien; yang tidak terkelola secara memadai;
prudent, Bank dapat mengantisipasi dampak • Mendukung pengambilan keputusan strategis • Risiko sanksi atau pengawasan ketat dari
gejolak ekonomi, memitigasi risiko likuiditas, berbasis manajemen risiko yang kuat; regulator akibat lemahnya transparansi;
kredit, dan pasar, serta menjaga kepercayaan • Meningkatkan kesiapan bank dalam • Kerentanan bank terhadap krisis sistemik dan
pemangku kepentingan dan kepatuhan terhadap menghadapi krisis dan gejolak ekonomi; dan gejolak ekonomi; dan
ketentuan regulator. • Memperkuat penerapan GCG dan manajemen • Dampak negatif terhadap reputasi dan
risiko terintegrasi. keberlanjutan usaha bank.
Risk Management • Enhancing regulatory, investor, and public • Decreasing stakeholders’ confidence in the Bank’s
Risk management is crucial for the Bank to confidence in the Bank’s resilience; resilience;
maintain its business resilience and financial • Strengthening the Bank’s reputation as a prudent • Increasing liquidity, credit, and market risks
system stability. Through integrated and prudent and resilient institution; inadequately managed;
risk management, the Bank can anticipate • Supporting strategic decision-making based on • Risk of sanctions or stricter regulatory oversight
the impact of economic turmoil, mitigate robust risk management; due to weak transparency;
liquidity, credit, and market risks, and maintain • Enhancing the Bank’s readiness in facing crises • Bank vulnerability to systemic crises and
stakeholders’ confidence and compliance with and economic turmoil; and economic turmoil; and
regulatory requirements. • Strengthening GCG implementation and • Negative impact on the Bank’s reputation and
integrated risk management. business sustainability.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 373
Page 376
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Potensi Risiko untuk Bank jika
Peluang untuk Bank jika Isu Dipaparkan
Isu Material Bank Isu Tidak Dipaparkan
Opportunities for the Bank if
Material Issues for the Bank Potential Risks for the Bank if
Issues Addressed
Issues Not Addressed
Aspek Sosial
Social Aspects
Inklusi Keuangan dan Akses Layanan UMKM • Memperluas pangsa pasar dan jumlah nasabah, • Risiko reputasi karena dianggap tidak peduli
Bank memiliki peran strategis dalam menyediakan khususnya segmen UMKM; terhadap masyarakat dan UMKM;
layanan keuangan yang mudah diakses oleh UMKM • Meningkatkan reputasi bank sebagai lembaga • Kehilangan peluang bisnis di segmen pasar
dan masyarakat yang sebelumnya tidak terlayani. yang mendukung pertumbuhan ekonomi inklusif; yang berkembang pesat; dan
• Mendukung pencapaian SDGs terkait • Potensi tekanan dari regulator atau pemangku
pengentasan kemiskinan dan pemberdayaan kepentingan untuk meningkatkan akses
ekonomi; dan keuangan.
• Membuka peluang untuk program pembiayaan
inovatif dan produk digital keuangan.
Financial Inclusion and Access to MSME Services • Expanding market share and customer base, • Reputational risk due to perceived indifference
The Bank has a strategic role in providing easily particularly in MSME segment; to the community and MSMEs;
accessible financial services to MSMEs and • Enhancing the Bank’s reputation as • Missing out business opportunities in the rapidly
previously underserved communities. an institution that supports inclusive economic growing market segment; and
growth;
• Supporting the achievement of SDGs related to • Potential pressure from regulators or
poverty alleviation and economic empowerment; stakeholders to increase financial access.
and
• Opening opportunities for innovative financing
programs and digital financial products.
Perlindungan Data Nasabah dan Keamanan Siber • Meningkatkan kepercayaan nasabah dan • Risiko reputasi serius jika terjadi kebocoran atau
Bank menyimpan data sensitif nasabah dalam investor karena menunjukkan komitmen serangan siber;
jumlah besar, termasuk informasi pribadi, terhadap keamanan informasi; • Potensi kerugian finansial dari tuntutan hukum,
transaksi keuangan, dan data kartu kredit. Risiko • Memperkuat reputasi bank sebagai lembaga denda, atau kompensasi kepada nasabah; dan
kebocoran data, serangan siber, atau pencurian yang aman dan terpercaya; dan • Kehilangan kepercayaan nasabah, yang dapat
identitas sangat tinggi jika sistem keamanan tidak • Mengurangi risiko litigasi atau denda regulator menurunkan volume transaksi dan loyalitas.
memadai. akibat kebocoran data.
Customer Data Protection and Cybersecurity • Increasing customer and investor confidence by • Serious reputational risks in the event of a breach
The Bank stores large amounts of sensitive demonstrating a commitment to information or cyberattack;
customer data, including personal information, security; • Potential financial losses from lawsuits, fines, or
financial transactions, and credit card data. • Strengthening the Bank’s reputation as a safe compensation to customers; and
The risk of data breaches, cyberattacks, or identity and trustworthy institution; and • Loss of customer trust, which can reduce
theft is very high if security systems are inadequate. • Reducing the risk of litigation or regulatory fines transaction volume and loyalty.
due to data breaches.
Aspek Lingkungan Hidup
Environmental Aspects
Emisi Karbon dan Efisiensi Energi di Operasional • Meningkatkan reputasi bank sebagai lembaga • Risiko reputasi jika dianggap tidak ramah
Bank yang peduli lingkungan dan berkelanjutan; lingkungan atau tertinggal dalam praktik
Bank memiliki peluang untuk mengurangi jejak • Potensi penghematan biaya operasional keberlanjutan;
karbon melalui efisiensi energi dan praktik ramah melalui efisiensi energi; dan • Potensi biaya operasional lebih tinggi jika
lingkungan dalam menjalankan operasionalnya. • Mendukung target nasional dan internasional efisiensi energi tidak diterapkan;
terkait pengurangan emisi karbon. • Risiko regulasi atau kebijakan pemerintah
terkait emisi karbon; dan
• Tekanan dari pemangku kepentingan dan
masyarakat terkait keberlanjutan lingkungan.
Carbon Emissions and Energy Efficiency in Bank • Enhancing the Bank’s reputation as • Reputational risk if perceived as environmentally
Operations an environmentally conscious and sustainable unfriendly or falling behind in sustainability
The Bank has the opportunity to reduce institution; practices;
carbon footprint through energy efficiency and • Potential operational cost savings through • Potential higher operational costs if energy
environmentally friendly practices in implementing energy efficiency; and efficiency not implemented;
its operations. • Supporting national and international targets • Risk of government regulations or policies
related to carbon emission reduction. related to carbon emissions; and
• Pressure from stakeholders and public
regarding environmental sustainability.
PT Bank Ganesha Tbk
374 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 377
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Potensi Risiko untuk Bank jika
Peluang untuk Bank jika Isu Dipaparkan
Isu Material Bank Isu Tidak Dipaparkan
Opportunities for the Bank if
Material Issues for the Bank Potential Risks for the Bank if
Issues Addressed
Issues Not Addressed
Pembiayaan Proyek Berwawasan Lingkungan • Meningkatkan portofolio kredit UMKM; • Kehilangan peluang pendapatan dari pembiayaan
Bank menyalurkan kredit kepada sektor UMKM • Menarik investor dan nasabah yang peduli sektor UMKM;
atau investasi ke proyek atau bisnis yang lingkungan; • Kehilangan peluang bisnis di sektor hijau yang
menerapkan praktik ramah lingkungan. Hal ini • Membuka akses ke instrumen pembiayaan hijau berkembang pesat;
penting untuk mendukung transisi energi dan seperti green bonds atau sustainable finance; • Risiko reputasi jika bank dianggap tidak
pembangunan berkelanjutan. • Mendukung pencapaian target nasional dan mendukung keberlanjutan lingkungan;
global terkait pengurangan emisi karbon; dan • Potensi tekanan dari regulator atau pemangku
• Memperluas portofolio kredit yang sejalan kepentingan terkait dukungan terhadap proyek
dengan tren ekonomi hijau. ramah lingkungan; dan
• Bank tertinggal dibanding pesaing yang lebih
agresif dalam pembiayaan hijau.
Environmentally Friendly Project Financing • Increasing MSME loan portfolio; • Missing out revenue opportunities from
The Bank channels loans to MSME sector or • Attracting investors and customers who care financing MSME sector;
investment to projects or businesses that about the environment; • Missing out business opportunities in the rapidly
implement environmentally friendly practices. • Opening access to green financing instruments growing green sector;
such as green bonds or sustainable finance; • Reputational risk if the Bank is perceived not
• Supporting the achievement of national and supporting environmental sustainability;
global targets related to carbon emission • Potential pressure from regulators or stakeholders
reduction; and regarding support for environmentally friendly
• Expanding credit portfolio in line with green projects; and
economy trends. • The Bank falls behind more aggressive
competitors in green financing.
Permasalahan terhadap Penerapan Keuangan
Berkelanjutan
Problems with the Implementation of Sustainable Finance
Dalam mengimplementasikan prinsip keuangan berkelanjutan, In implementing sustainable finance principles, Bank
Bank Ganesha menghadapi sejumlah tantangan yang bersifat Ganesha faces a number of internal and external challenges.
internal maupun eksternal. Adapun uraian terkait tantangan The challenges and future strategies set by the Bank are
dan strategi ke depan yang telah ditetapkan Bank, diuraikan outlined as follows:
sebagai berikut:
Tantangan Strategi
Challenges Strategies
Internal
Internal
• Perlunya penyesuaian standar operasional prosedur (SOP) agar selaras • Menyusun kebijakan dan prosedur secara bertahap sesuai prinsip
dengan prinsip keuangan berkelanjutan; keuangan berkelanjutan;
• Proses identifikasi UMKM yang menjalankan kegiatan usaha berwawasan • Mengembangkan proses yang sistematis untuk mengidentifikasi UMKM
sosial dan lingkungan; dan yang menjalankan kegiatan usaha berwawasan sosial dan lingkungan;
• Keterbatasan pemahaman internal mengenai penerapan keuangan dan
berkelanjutan. • Menyelenggarakan pelatihan dan sosialisasi untuk meningkatkan
pemahaman karyawan terkait penerapan keuangan berkelanjutan.
• The need to adjust standard operating procedures (SOPs) to align with • Preparing policies and procedures in stages in accordance with
sustainable finance principles; sustainable finance principles;
• The process of identifying MSMEs that carry out socially and environmentally • Developing a systematic process to identify MSMEs that carry out
friendly business activities; and socially and environmentally friendly business activities; and
• Limited internal understanding of the implementation of sustainable • Holding training and dissemination to improve employee understanding
finance. regarding sustainable finance implementation.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 375
Page 378
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tantangan Strategi
Challenges Strategies
Eksternal
External
• Masih minimnya jumlah UMKM yang bergerak di sektor sosial dan • Memprioritaskan penyaluran kredit kepada UMKM yang memenuhi
lingkungan; dan kriteria keberlanjutan; dan
• Keterbatasan kapasitas Bank dalam menyalurkan kredit ke sektor usaha • Mengembangkan program kemitraan dan dukungan bagi UMKM untuk
berkelanjutan. memperluas kapasitas usaha berkelanjutan.
• Lack of MSMEs engaged in social and environmental sectors; and • Prioritizing lending to MSMEs that meet sustainability criteria; and
• The Bank’s limited capacity in lending to sustainable business sector. • Developing partnership and assistance programs for MSMEs to expand
their sustainable business capacity.
Perubahan yang Bersifat Signifikan
Significant Changes
Perubahan signifikan yang terjadi pada Bank Ganesha di Significant changes to Bank Ganesha in 2025 were outlined
tahun 2025, diuraikan sebagai berikut: as follows:
1. Perubahan susunan manajemen, diantaranya perubahan 1. Changes in management composition, including
Presiden Direktur Perseroan; changes in the President Director of the Company;
2. Pembaruan dan pengembangan Mobile Banking NEW 2. Update and development of NEW BANGGA Mobile
BANGGA; dan Banking; and
3. Peluncuran fitur online onboarding pada Mobile Banking 3. Launch of online onboarding feature in NEW BANGGA
NEW BANGGA. Mobile Banking.
Keberlanjutan Aspek Ekonomi
Economic Aspect Sustainability
Perbandingan Target yang Sejalan dengan Comparison of Targets in Line with
Keuangan Berkelanjutan pada Instrumen Sustainable Finance in Financial
Keuangan Instruments
Bank Ganesha menegaskan komitmennya untuk Bank Ganesha affirms its commitment to supporting
mendukung kegiatan usaha yang berwawasan lingkungan, environmentally friendly business activities by mainly
dengan fokus utama pada sektor UMKM yang memegang focusing on MSME sector which plays a strategic role as
peran strategis sebagai kontributor utama pertumbuhan a major contributor to the national economic growth.
ekonomi nasional. Melalui kebijakan kredit dan Through lending and financing policies oriented towards
pembiayaan yang berorientasi pada prinsip keberlanjutan, sustainability principle, the Bank encourages MSME players
Bank mendorong pelaku UMKM untuk mengadopsi praktik to adopt environmentally friendly business practices, increase
usaha ramah lingkungan, meningkatkan efisiensi sumber resource efficiency, and manage the social and environmental
daya, dan mengelola dampak sosial serta lingkungan dari impacts of their business activities.
kegiatan usahanya.
Bank Ganesha secara konsisten menyalurkan pembiayaan Bank Ganesha consistently disburses environmentally
berwawasan lingkungan sebagai bagian dari kontribusi friendly financing as part of its concrete contribution to
nyata terhadap pembangunan ekonomi yang inklusif inclusive and sustainable economic development. A further
PT Bank Ganesha Tbk
376 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 379
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
dan berkelanjutan. Uraian lebih lanjut mengenai realisasi breakdown of loan and financing realization over the past
kredit dan pembiayaan dalam 3 tahun terakhir diuraikan 3 years is outlined as follows:
sebagai berikut:
Jumlah Produk yang Memenuhi Kriteria Kegiatan Usaha Berkelanjutan
Number of Products that Meet the Criteria for Sustainable Business Activities
(dalam jutaan Rupiah / in millions of Rupiah)
Uraian 2025 2024 2023 Description
Penghimpunan Dana - - - Funding
Penyaluran Dana 694.150 744.590 671.731 Lending
Jumlah Aset Produktif Kegiatan Usaha Berkelanjutan
Total Earning Assets of Sustainable Business Activities
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Uraian 2025 2024 2023 Description
Total Kredit/Pembiayaan Bank 5.816.614 5.019.832 4.335.772 Total Bank Credit/Financing
Total Kredit/Pembiayaan kepada Sektor Hijau Total Credit/Financing to the Green Sector or
atau Kriteria Kegiatan Usaha Berwawasan 694.150 744.590 671.731 Criteria for Environmentally Friendly Business
Lingkungan Activities
Total Non-Kredit/Pembiayaan Non-Kegiatan Total Non-Credit/Financing for Non-Sustainable
5.122.464 4.275.242 3.664.041
Usaha Berkelanjutan Business Activities
Persentase Total Kredit/Pembiayaan kepada Percentage of Total Credit/Financing to
Sektor Hijau atau Kriteria Kegiatan Usaha the Green Sector or Criteria for Environmentally
11,93 14,83 15,49
Berwawasan Lingkungan terhadap Total Friendly Business Activities to Total Bank
Kredit/ Pembiayaan Bank (%) Credit/Financing (%)
Jumlah dan Kualitas Kredit/Pembiayaan Berdasarkan Kategori Kegiatan Usaha Berkelanjutan
Amount and Quality of Credit/Financing by Category of Sustainable Business Activities
(dalam jutaan Rupiah / in millions of Rupiah)
2025 2024 2023
Uraian Desciption
Realisasi Realisasi Realisasi
Target
Realization Realization Realization
Energi Terbarukan - - - - Renewable Energy
Efisiensi Energi - - - - Energy Efficiency
Pencegahan dan Pengendalian Polusi - - - - Pollution Prevention and Control
Pengelolaan Sumber Daya Alam
Management of Biodiversity and
Hayati dan Penggunaan Lahan yang - - - 41.086
Sustainable Land Use
Berkelanjutan
Konservasi Keanekaragaman Hayati Darat Conservation of Land and Water
- - - -
dan Air Biodiversity
Transportasi Ramah Lingkungan - - - 150 Environmentally Friendly Transportation
Pengelolaan Air dan Limbah yang
- - - - Sustainable Water and Waste Management
Berkelanjutan
Adaptasi Perubahan Iklim - - - - Climate Change Adaptation
Produk yang dapat Mengurangi
Penggunaan Sumber Daya dan Products that can Reduce Resource Usage
- - - -
Menghasilkan Lebih Sedikit Polusi and Generate Less Pollution (Eco-Efficient)
(Eco-Efficient)
Bangunan Berwawasan Lingkungan yang Environmentally Friendly Buildings that
Memenuhi Standar atau Sertifikasi yang Meet Standards or Certifications that are
- - - -
diakui secara Nasional, Regional, atau Recognized Nationally, Regionally, or
Internasional Internationally
Kegiatan Usaha dan/atau Kegiatan Lain Other Environmentally Friendly Business
- - - 40.291
yang Berwawasan Lingkungan Lainnya Activities and/or Activities
Kegiatan UMKM 1.137.826 694.150 744.590 590.204 MSME Activities
Total 1.137.826 694.150 744.590 671.731 Total
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 377
Page 380
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Keberlanjutan Aspek Sosial
Social Aspect Sustainability
Hari Pelanggan Nasional 2025
National Customer Day 2025
Kepuasan Nasabah Merupakan Prioritas Bank Customer Satisfaction is Bank Ganesha’s
Ganesha Priority
Komitmen untuk Memberikan Layanan atas Commitment to Providing Equal Services to
Produk dan/atau Jasa yang Setara kepada Nasabah Customers on Products and/or Services
Bank Ganesha memiliki komitmen tinggi untuk selalu Bank Ganesha is strongly committed to consistently
memberikan pelayanan terbaik dan setara kepada seluruh providing the best and most equitable service to all
nasabah, termasuk dalam menindaklanjuti semua keluhan customers, including responding to all customer complaints
nasabah secara adil tanpa diskriminasi. Komitmen ini fairly and with no discrimination. This commitment is
diwujudkan dengan menyampaikan informasi yang akurat dan realized by providing accurate and reliable information
terpercaya mengenai produk dan/atau jasa kepada seluruh regarding products and/or services to all customers in
nasabah secara akurat dan transparan melalui call center, a timely and transparent manner through the call center,
situs web, media sosial, brosur, konferensi pers, atau melalui website, social media, brochures, press conferences, or
layanan tatap muka di kantor pusat ataupun cabang. Inisiatif through in-person services at the head office or branch
ini dilakukan sebagai salah satu upaya untuk mencegah offices. This initiative is undertaken as an effort to prevent
terjadinya penyebaran informasi bias yang berpotensi dapat the spread of biased information that could potentially
merugikan nasabah maupun Bank di kemudian hari. harm both customers and the Bank in the future.
Inovasi dan Pengembangan Produk/Jasa Innovation and Development of Sustainable
Keuangan Berkelanjutan Finance Products/Services
Bank senantiasa memperhatikan dinamika kebutuhan The Bank consistently considers the dynamics of customer
dan tuntutan nasabah sebagai dasar dalam meningkatkan needs and demands as a basis for improving its banking
kualitas layanan perbankan. Sejalan dengan hal tersebut, services quality. In line with such matter, Bank Ganesha
Bank Ganesha secara konsisten mendorong inovasi dalam consistently drives the innovation in developing ESG-based
pengembangan produk dan layanan keuangan berbasis financial products and services to expand market reach
ESG guna memperluas jangkauan pasar serta mendukung and support the implementation of sustainable finance
implementasi program keuangan berkelanjutan. programs.
PT Bank Ganesha Tbk
378 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 381
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kebersamaan Hari Ulang Tahun Bank Ganesha ke-33
Celebrating the 33rd Bank Ganesha’s Anniversary
Sepanjang tahun 2025, Bank Ganesha terus memperkuat Throughout 2025, Bank Ganesha continued to strengthen
inovasi produk dan layanan melalui pengembangan product and service innovation through the development
aplikasi serta layanan digital yang terintegrasi. Upaya of integrated digital applications and services. These efforts
tersebut diwujudkan antara lain melalui peluncuran dan included the launching and development of NEW BANGGA
pengembangan Mobile Banking NEW BANGGA, implementasi Mobile Banking, implementation of digital account opening
fitur pembukaan rekening secara digital (digital onboarding) feature (digital onboarding) to improve customer access,
untuk meningkatkan kemudahan akses bagi nasabah, serta and provision of Spending Tracker (Portfolio Management)
penyediaan fitur Spending Tracker (Portfolio Management) feature, allowing customers to monitor and manage their
yang memungkinkan nasabah memantau dan mengelola finances more effectively.
keuangan secara lebih efektif.
Produk/Jasa yang Sudah Dievaluasi Keamanannya Products/Services that Have been Evaluated
bagi Nasabah for Safety for Customers
Bank Ganesha senantiasa berkomitmen untuk Bank Ganesha is always committed to providing safe and
menghadirkan produk dan layanan yang aman serta high-quality products and services to all customers. Every
berkualitas bagi seluruh nasabah. Setiap produk dan product and service developed undergoes a comprehensive
layanan yang dikembangkan telah melalui proses uji tuntas, due diligence process, monitoring, and internal evaluation
pemantauan, dan evaluasi internal secara komprehensif oleh by a competent team. In managing new products and
tim yang berkompeten. Dalam pengelolaan produk maupun services, Bank Ganesha also adheres to the security
layanan baru, Bank Ganesha juga mengacu pada standar standards and licensing requirements set by Bank
keamanan serta ketentuan perizinan yang ditetapkan Indonesia and Financial Services Authority, which require
oleh Bank Indonesia dan Otoritas Jasa Keuangan, yang licensing approval before a product or service is launched.
mensyaratkan persetujuan perizinan sebelum suatu produk Through structured procedures and strict oversight, Bank
atau layanan diluncurkan. Melalui prosedur yang terstruktur Ganesha ensures that 100% of the products and services
dan pengawasan yang ketat, Bank Ganesha memastikan offered are thoroughly evaluated and safe for the customers.
bahwa 100% produk dan layanan yang ditawarkan telah
dievaluasi secara menyeluruh sehingga aman bagi nasabah.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 379
Page 382
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Dampak Produk dan/atau Jasa Impact of Products and/or Services
Produk dan layanan yang ditawarkan Bank telah The Bank’s products and services have made positive
memberikan kontribusi positif terhadap perekonomian contribution to the economy and improved community
serta peningkatan kesejahteraan masyarakat. Melalui welfare. By providing various financial solutions, including
penyediaan berbagai solusi keuangan, termasuk fasilitas loan facilities, savings products, and investment instruments,
kredit, produk simpanan, dan instrumen investasi, Bank the Bank supports the achievement of financial goals
mendukung pencapaian tujuan finansial individu maupun for individual and business owner, encourages the growth
pelaku usaha, mendorong pertumbuhan sektor UMKM, of MSME sector, and expands financial inclusion.
serta memperluas inklusi keuangan.
Di sisi lain, produk dan layanan Bank juga memiliki potensi On the other hand, the Bank’s products and services also
dampak negatif yang perlu dikelola secara hati-hati. have potential negative impacts that must be carefully
Pemberian kredit yang tidak terkontrol dapat meningkatkan managed. Uncontrolled lending can increase the risk of
risiko gagal bayar dan menimbulkan kerugian bagi Bank default and result in losses for both the Bank and customers.
maupun nasabah. Untuk itu, Bank menerapkan kebijakan Therefore, the Bank implements strict risk mitigation
mitigasi risiko yang ketat serta memberikan edukasi policies and provides financial education to customers to
keuangan kepada nasabah guna meminimalkan potensi minimize these potential risks and ensure the provision of
risiko tersebut dan memastikan layanan diberikan secara responsible services.
bertanggung jawab.
Produk dan/atau Jasa yang Ditarik Kembali Recall Products and/or Services
Sepanjang tahun 2025, tidak terdapat produk maupun Throughout 2025, there were no Bank products or services
layanan Bank yang ditarik dari peredaran. Kondisi ini recalled from circulation. This condition reflects that all
mencerminkan seluruh produk dan layanan Bank Ganesha Bank Ganesha products and services comply with regulatory
telah memenuhi ketentuan regulator, didukung oleh requirements, are supported by adequate data security
sistem keamanan data yang memadai, serta tetap memiliki system, and maintain a high level of customer demand.
tingkat permintaan yang baik dari nasabah.
Kerahasiaan Data Nasabah Confidentiality of Customer Data
Bank menjalankan kegiatan bisnis yang memerlukan The Bank conducts business activities that require
data dan informasi nasabah secara lengkap dan akurat. complete and accurate customer data and information.
Untuk melindungi data nasabah serta memitigasi risiko To protect customer data and mitigate cybersecurity risks,
keamanan siber, Bank senantiasa mematuhi ketentuan the Bank consistently complies with applicable regulations
yang berlaku terkait perlindungan data pribadi, termasuk regarding personal data protection, including Financial
Peraturan Otoritas Jasa Keuangan No. 22 Tahun 2023 Services Authority Regulation No. 22 of 2023 on Consumer
tentang Perlindungan Konsumen dan Masyarakat di Sektor and Community Protection in the Financial Services
Jasa Keuangan. Sesuai dengan peraturan tersebut, Bank Sector. Pursuant to such regulation, the Bank protects
melindungi nasabah melalui langkah-langkah penguatan customers through measures to strengthen information and
keamanan informasi dan sistem siber, antara lain: cybersecurity system, including:
1. Memberikan edukasi berkelanjutan kepada nasabah, 1. Providing continuous education to customers, banking
mitra perbankan, dan karyawan untuk menjaga partners, and employees to maintain the confidentiality
kerahasiaan data kredensial seperti password, PIN, of credential data, such as passwords, PINs, and birth
serta nama ibu kandung; dan mother’s name; and
2. Mensosialisasikan bahwa Bank Ganesha tidak pernah 2. Disseminating that Bank Ganesha never asks for
meminta data kredensial seperti password, PIN, atau credential data, such as passwords, PINs, or token OTP
kode OTP token dari nasabah. codes from customers.
Akses Pelayanan Keuangan bagi Disabilitas Access to Financial Services for Persons with
Disabilities
Bank Ganesha meneguhkan komitmennya dalam Bank Ganesha affirms its commitment to ensuring equal
mewujudkan kesetaraan hak atas perlakuan yang sama rights to equal treatment under the law, including in
di hadapan hukum, termasuk dalam hal keuangan financial matters as well as the right to access banking
serta hak untuk memperoleh akses terhadap pelayanan and non-banking services for persons with disabilities, as
perbankan dan non-perbankan bagi penyandang disabilitas mandated by Law No. 8 of 2016 on Persons with Disabilities.
sebagaimana diamanatkan oleh Undang-Undang No. 8
Tahun 2016 tentang Penyandang Disabilitas.
PT Bank Ganesha Tbk
380 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 383
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Selaras dengan Peraturan Otoritas Jasa Keuangan Pursuant to Financial Services Authority Regulation
No. 22 Tahun 2023 tentang Pelindungan Konsumen dan No. 22 of 2023 on Consumer and Community Protection
Masyarakat di Sektor Jasa Keuangan, Pasal 8 Ayat 1, 2, dan in Financial Services Sector, Article 8 Paragraphs 1, 2, and
3 serta Pasal 54 Ayat 2 yang mengatur bahwa Pelaku Usaha 3, as well as Article 54 Paragraph 2, which stipulates that
Jasa Keuangan (PUJK) wajib memiliki dan menerapkan Financial Services Providers (PUJK) are required to have
kebijakan dan prosedur tertulis mengenai pelindungan and implement written policies and procedures regarding
konsumen, termasuk kesetaraan akses dan layanan khusus consumer protection, including equal access and special
kepada konsumen penyandang disabilitas, Bank Ganesha services for consumers with disabilities. Bank Ganesha
secara proaktif mengimplementasikan kebijakan dan proactively implements written policies and procedures
prosedur tertulis guna menjamin kesetaraan akses serta to ensure the equal access and the provision of inclusive
penyediaan layanan khusus yang inklusif. special services.
Lebih lanjut, sesuai dengan Peraturan Otoritas Jasa Furthermore, in accordance with Financial Services
Keuangan No. 3 Tahun 2023, Bank Ganesha terus Authority Regulation No. 3 of 2023, Bank Ganesha
mengakselerasi program literasi dan inklusi keuangan continuously accelerates its financial literacy and inclusion
yang dirancang khusus untuk menjangkau kelompok programs which are specifically designed to reach people
penyandang disabilitas, guna memastikan seluruh lapisan with disabilities, ensuring that all levels of the community
masyarakat memiliki peluang ekonomi yang setara. Sebagai have equal economic opportunities. As a concrete step
langkah konkret dalam memenuhi standar pelayanan towards meeting inclusive service standards, Bank Ganesha
inklusif, Bank Ganesha telah menerbitkan Pedoman has issued the Standard Guidelines for Customer Service for
Standar Layanan Konsumen Berkebutuhan Khusus pada People with Special Needs in May 2025. These guidelines
Mei 2025. Pedoman ini menjadi acuan operasional yang serve as a comprehensive operational reference, which
komprehensif, mencakup aspek: cover the following aspects:
1. Penyediaan informasi produk dan/atau layanan; 1. Provision of products and/or services information;
2. Fitur dan desain produk dan/atau layanan; 2. Features and design of products and/or services;
3. Penyampaian informasi produk dan/atau layanan; 3. Delivery of products and/or services information;
4. Pemasaran produk dan/atau layanan; 4. Marketing of products and/or services;
5. Penyusunan perjanjian terkait produk dan/atau 5. Drafting agreements related to products and/or services;
layanan;
6. Etika dan tata cara pemberian layanan atas penggunaan 6. Ethics and procedures to services provision for the use
produk dan/atau layanan; dan of products and/or services; and
7. Penanganan pengaduan dan penyelesaian sengketa 7. Handling complaints and resolving disputes regarding
atas produk dan/atau layanan. products and/or services.
Realisasi komitmen Bank Ganesha terhadap layanan Bank Ganesha’s commitment to disability services
disabilitas sepanjang tahun 2025 diwujudkan melalui throughout 2025 were realized through the following steps:
langkah-langkah berikut:
1. Mengikuti workshop ”Sensitivitas Layanan Disabilitas 1. Attending workshop on ”Disability Sensitivity Service for
bagi Pelaku Usaha Jasa Keuangan” yang diselenggarakan Financial Services Providers” organized by OJK Institute;
oleh OJK Institute;
2. Melakukan sosialisasi kepada karaywan terkait 2. Conducting dissemination to employees on services for
pelayanan kepada nasabah/nasabah dengan disabilitas; customers with disabilities;
3. Memiliki data nasabah yang terpilah berdasarkan status 3. Maintaining disaggregated customer data based on
dan/atau ragam disabilitas serta melakukan analisis dari disability status and/or type and analyzing the collected
data yang terkumpul untuk mengidentifikasi kebutuhan data to identify needs and products and/or services
dan melakukan penyesuaian produk dan/atau layanan tailored to prospective customers with disabilities;
bagi calon nsabah/nasabah dengan disabilitas;
4. Meninjau dan mengkaji ulang kebijakan terkait layanan 4. Studying and reviewing the policies related to special
khusus bagi calon nasabah/nasabah dengan disabilitas services for prospective customers with disabilities
dan pengumpulan data terpilah, serta melakukan and the collection of disaggregated data, and making
penyesuaian dan perbaikan berdasarkan hasil adjustments and improvements based on the study/
tinjauan/kajian; review results;
5. Berkonsultasi dengan penyandang disabilitas, 5. Consulting with persons with disabilities, Organizations
Organisasi Penyandang Disabilitas (OPD), dan/atau of Persons with Disabilities (OPD), and/or disability
kelompok advokasi disabilitas untuk memahami advocacy groups to understand their needs and
kebutuhan dan tantangan serta mempertimbangkan challenges as well as to consider their input in
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 381
Page 384
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
masukan mereka dalam proses perencanaan, the planning, development, implementation, policy
pengembangan, implementasi, peninjauan kebijakan, review, information provision, and implementation of
penyediaan informasi, serta penerapan aksesibilitas accessibility measures for the Bank’s products and/or
atas produk dan/atau layanan Bank; services;
6. Menyediakan titik akses layanan fisik, dengan fasilitas 6. Providing physical service access points with facilities
yang dapat diakses oleh calon nasabah/nasabah accessible to prospective customers/customers with
dengan disabilitas, antara lain penyediaan jalur landai, disabilities, including ramps, wide doors, elevators,
pintu yang lebar, lift, toilet khusus disabilitas, konter accessible restrooms, accessible service counters, quiet
layanan yang mudah diakses, ruang tenang, dan lain- rooms, and other facilities easily accessible to people
lain yang mudah diakses penyandang disabilitas; dan with disabilities; and
7. Meninjau dan mengkaji implementasi produk dan/ 7. Studying and reviewing the implementation of financial
atau layanan keuangan bagi penyandang disabilitas, products and/or services for people with disabilities,
antara lain meliputi aksesibilitas infrastruktur fisik, including physical infrastructure accessibility, digital
aksesibilitas digital, sensitivitas layanan, aksesibilitas accessibility, service sensitivity, document accessibility,
dokumen, dan layanan pengaduan nasabah serta and customer complaint service, as well as following up
menindaklanjuti sebagai bahan perbaikan. on these improvements.
Berdasarkan hasil analisis data terpilah, saat ini profil Based on the disaggregated data analysis, currently,
nasabah penyandang disabilitas mencakup 0,08% dari total customers with disabilities comprise 0.08% of
basis nasabah Bank Ganesha. Meskipun secara statistik Bank Ganesha’s total customer base. While this figure does
angka tersebut belum menempatkan kelompok ini sebagai not yet statistically classify this group as a main target
target pasar utama, Bank Ganesha tetap berkomitmen market, Bank Ganesha remains fully committed to providing
penuh untuk menghadirkan standar pelayanan terbaik the highest standards of service without discrimination.
tanpa diskriminasi. Langkah-langkah strategis yang These strategic steps demonstrate the Bank’s dedication
ditempuh merupakan wujud nyata dedikasi Bank dalam to establishing an inclusive financial ecosystem, wherein
membangun ekosistem keuangan yang inklusif, di mana every individual has equal rights to accessibility and
setiap individu memiliki hak yang sama atas aksesibilitas quality services.
dan layanan berkualitas.
Survei Kepuasan Nasabah Customer Satisfaction Survey
Bank secara rutin menyelenggarakan survei kepuasan The Bank regularly carries out customer satisfaction survey
nasabah untuk memahami kebutuhan dan harapan serta to understand customers’ needs and expectations and
menilai tingkat kepuasan nasabah terhadap produk dan assess their satisfaction with the products and services
layanan yang disediakan. Survei ini dikelola oleh Tim Service provided. This survey is managed by the Service Quality
Quality Management dan Call Center, mencakup berbagai Management and Call Center Team and covers various service
aspek layanan, termasuk layanan kantor cabang, mesin aspects, including branch office services, ATM machines,
ATM, call center, mobile banking, dan produk perbankan. call centers, mobile banking, and banking products.
Hasil survei kepuasan nasabah Bank Ganesha dalam The results of Bank Ganesha’s customer satisfaction survey
3 tahun terakhir diungkapkan sebagai berikut: in the past 3 years are as follows:
Indikator 2025 2024 2023 Indicator
Detractors (%) 15 3,6 20,8 Detractors (%)
Neutrals (%) 52 45,8 50,5 Neutrals (%)
Promoters (%) 33 50,7 28,7 Promoters (%)
Net Promoter Score (angka) +18 +47,1 +7,9 Net Promoter Score (number)
PT Bank Ganesha Tbk
382 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 385
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Dengan capaian Net Promoter Score (NPS) sebesar +18 With a Net Promoter Score (NPS) of +18 in 2025, Bank
pada tahun 2025, Bank Ganesha menyadari bahwa Ganesha realized that customer loyalty and satisfaction
tingkat loyalitas dan kepuasan nasabah masih perlu levels still needed to be improved. This result served as
ditingkatkan. Hasil ini menjadi evaluasi penting bagi an important evaluation for the Bank to continuously
Bank untuk terus memperkuat kualitas layanan dan strengthen service quality and consistency in customer
konsistensi pengalaman nasabah di seluruh touchpoint. experience across all touchpoints. Therefore, Bank Ganesha
Oleh karena itu, Bank Ganesha berkomitmen untuk is committed to conducting innovation and continuous
melakukan inovasi dan perbaikan secara berkelanjutan guna improvement to drive increased satisfaction and improve
mendorong peningkatan kepuasan serta memperbesar the potential for customer recommendations in the future.
potensi rekomendasi nasabah ke depannya.
Selain itu, Bank juga menggunakan indikator Satisfaction Furthermore, the Bank also uses Satisfaction Score
Score, yakni sebuah metrik yang digunakan untuk indicator, a metric used to measure customer
mengukur tingkat kepuasan nasabah terhadap produk, satisfaction with a company’s products and services.
jasa atau layanan yang diberikan oleh sebuah perusahaan. The Satisfaction Score is calculated by using the average of
Satisfaction Score dihitung menggunakan metode rata-rata all scores provided by customers in the satisfaction survey,
dari seluruh nilai yang diberikan oleh nasabah dalam survei by summing all the scores obtained and then dividing them
kepuasan, dengan cara menjumlahkan seluruh skor yang by the number of respondents.
diperoleh kemudian dibagi dengan jumlah responden.
Adapun Satisfaction Score yang diperoleh Bank Ganesha The Satisfaction Score achieved by Bank Ganesha in 2025
pada tahun 2025 sebagai berikut: was as follows:
SATISFACTION SCORE
8.82 out of ten
Dengan capaian Satisfaction Score sebesar 8.82 The Satisfaction Score of 8.82 reflects a relatively high level
merefleksikan tingkat kepuasan nasabah yang relatif of customer satisfaction with the products and services
tinggi terhadap produk, jasa, atau layanan yang diberikan provided by Bank Ganesha. However, the Bank continuously
oleh Bank Ganesha. Namun demikian, Bank senantiasa identifies areas for improvement to increase the customer
mengidentifikasi area yang perlu diperbaiki untuk satisfaction score.
meningkatkan skor kepuasan nasabah.
Layanan Pengaduan Nasabah Customer Complaint Service
Sebagai wujud komitmen dalam meningkatkan kualitas As the manifestation of the commitment to improving
layanan serta memperkuat kepercayaan nasabah, Bank service quality and strengthening customer trust, Bank
Ganesha menyediakan berbagai saluran pengaduan Ganesha provides various integrated and easily accessible
yang terintegrasi dan mudah diakses. Guna menjamin complaint channels. To ensure accessibility and fairness
aksesibilitas dan keadilan bagi seluruh nasabah, Bank for all customers, Bank Ganesha ensures that complaint
Ganesha memastikan bahwa dalam menyampaikan submission is free of charge. This matter demonstrates
pengaduan, tidak dikenakan biaya apa pun. Hal ini the concrete implementation of transparent, accountable,
merupakan wujud nyata implementasi kebijakan dan and consumer protection-oriented complaint service
prosedur layanan pengaduan yang transparan, akuntabel, policies and procedures.
dan berorientasi pada perlindungan konsumen.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 383
Page 386
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Sarana Pengaduan Nasabah melalui kanal Bank Customer Complaint Facility through Bank
Ganesha Ganesha Channels
Bank Ganesha menyediakan fasilitas untuk menerima Bank Ganesha provides facilities to receive customer
keluhan dan masukan dari nasabah terkait produk dan complaints and input regarding products and services.
layanan. Nasabah yang ingin menyampaikan keluhan Customers who wish to submit complaints regarding
terkait kualitas produk atau layanan Bank Ganesha dapat the quality of Bank Ganesha’s products or services can do
menyampaikan melalui berbagai saluran yang telah so through various channels provided, namely:
disediakan, yaitu:
Call Ganesha E-mail
1500 169 customercare@bankganesha.co.id
Kunjungan Langsung
Contact Center Direct Visit
www.bankganesha.co.id/message Kantor Cabang dan Kantor Cabang Pembantu
Branch Offices and Sub-Branch Offices
G-livechat G-online Message
• Layanan Internet atau Mobile Banking New BANGGA Layanan Internet atau Mobile Banking
• Situs Web Bank www.bankganesha.co.id/livechat New BANGGA
• Internet Service or Mobile Banking New BANGGA Internet service or Mobile Banking
• Bank Website www.bankganesha.co.id/livechat New BANGGA
Kelengkapan Dokumen Pendukung Pengaduan Completeness of Supporting Documents for
Nasabah Customer Complaint
Guna memastikan setiap pengaduan dapat dianalisis dan To ensure that each complaint can be analyzed and resolved
diselesaikan dengan efisien, Bank Ganesha mengimbau efficiently, Bank Ganesha encourages customers to prepare
nasabah untuk menyiapkan dokumen pendukung sebagai the following supporting documents:
berikut:
1. Identitas diri (KTP/Paspor); 1. Personal identity (ID Card/Passport);
2. Kronologis pengaduan; 2. Chronology of the complaint;
3. Nomor rekening, jenis, dan tanggal transaksi keuangan; 3. Account number, type, and date of financial transaction;
4. Data atau dokumen pendukung, seperti bukti transaksi, 4. Supporting data or documents, such as transaction
formulir pengaduan, dan dokumen lain yang wajib receipts, complaint forms, and other required
dipersyaratkan; documents;
5. Nomor telepon dan alamat e-mail nasabah; dan 5. Customer telephone number and e-mail address; and
6. Surat kuasa khusus bermaterai jika nasabah mewakilkan 6. Special power of attorney with stamped letter if
proses penyampaian pengaduan kepada perwakilan the customer delegates the complaint submission
nasabah. process to a customer representative.
PT Bank Ganesha Tbk
384 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 387
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Mekanisme Penanganan Pengaduan Nasabah Mechanism of Customer Complaint Handling
Setiap keluhan maupun masukan yang diterima akan Every complaint or feedback received will be handled
ditangani secara profesional sesuai dengan standar professionally in accordance with applicable service
pelayanan yang berlaku, guna memastikan proses tindak standards, to ensure a fast, accurate, and transparent
lanjut yang cepat, akurat, dan transparan. Penanganan follow-up process. Such complaints are handled through
tersebut dilaksanakan melalui mekanisme berikut: the mechanism as follows:
Bank Ganesha menerima pengaduan dengan melakukan verifikasi data nasabah
Bank Ganesha receives complaints by verifying customer data
Bank Ganesha melakukan proses analisa dan investigasi
Bank Ganesha carries out an analysis and investigation process
Pengaduan diselesaikan melalui saluran pengaduan
Complaints are resolved through the complaint channel
Jika terselesaikan Jika tidak terselesaikan
If resolved If not resolved
Nasabah akan mendapatkan solusi Nasabah akan mendapatkan bukti penerimaan pengaduan dan
dan bukti penyelesaian informasi waktu penyelesaian pengaduan
The customer will get a solution The customer will receive proof of receipt of the complaint and
and proof of settlement information on the time to resolve the complaint
Pengaduan akan ditindaklanjuti oleh bagian/unit kerja yang terkait
dengan pengaduan nasabah
Complaints will be followed up by the department/
work unit related to customer complaints
Menginformasikan tanggapan atas penyelesaian pengaduan
kepada nasabah dapat berupa lisan/tertulis/e-mail
Informing responses to the settlement of complaints to customers
can be in the form of verbal/written/e-mail
Selesai
Settled
Dalam hal nasabah belum memenuhi dokumen In the event the customers have not provided the required
sesuai yang dipersyaratkan, maka Bank Ganesha akan documentation, Bank Ganesha will inform them and
menginformasikan dan meminta kekurangan dokumen request the missing documents and provide the customers
dimaksud serta memberikan waktu kepada nasabah untuk up to 10 business days to complete the missing documents.
melengkapi kekurangan dokumen hingga 10 hari kerja, Under certain circumstances, Bank Ganesha may extend
dalam hal terdapat kondisi tertentu Bank Ganesha dapat the timeframe by another 10 business days by notifying
memperpanjang waktu hingga 10 hari kerja berikutnya the customers before the end of the initial timeframe.
dengan menyampaikan kepada nasabah terlebih dahulu
sebelum jangka waktu pertama berakhir.
Dalam hal terdapat kondisi tertentu, Bank Ganesha dapat Under certain circumstances, Bank Ganesha may extend
memperpanjang jangka waktu paling lama 10 hari kerja, the timeframe by a maximum of 10 business days for
dengan alasan sebagai berikut: the following reasons:
1. Kantor Bank yang menerima pengaduan tidak sama 1. The Bank’s office receiving the complaint is not
dengan kantor Bank tempat terjadinya permasalahan the same as the Bank’s office wherein the complaint
yang diadukan dan terdapat kendala komunikasi di arise and there are communication barriers between
antara kedua kantor Bank tersebut; the two Bank’s offices;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 385
Page 388
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
2. Pengaduan yang disampaikan oleh nasabah 2. The complaint submitted by the customer requires
memerlukan eskalasi atau investigasi lebih lanjut di escalation or further investigation internally or
internal maupun eksternal Bank; dan externally within the Bank; and
3. Terdapat hal lain yang berada di luar kendali Bank. 3. There are other circumstances beyond the Bank’s
control.
Apabila penyelesaian atas pengaduan nasabah melibatkan In the event a customer complaint resolution involves third
pihak ketiga yang memiliki kebijakan khusus terkait dengan party with specific policies regarding complaint and/or
batas waktu penyelesaian pengaduan dan/atau transaksi, transaction resolution deadlines, Bank Ganesha will inform
maka Bank Ganesha akan menginformasikan kepada nasabah. the customer.
Kriteria Penolakan Penanganan Pengaduan Criteria for Rejecting Customer Complaint
Nasabah
Sebagai bentuk kepatuhan terhadap tata kelola perbankan As a form of compliance with good banking governance
yang baik dan efisiensi operasional, Bank Ganesha and operational efficiency, Bank Ganesha has established
menetapkan kriteria tertentu, di mana sebuah pengaduan specific criteria under which a complaint can be rejected
dapat ditolak untuk ditindaklanjuti. Hal ini dilakukan guna for follow-up. This is to ensure that service remains focused
memastikan fokus layanan tetap tertuju pada pengaduan on valid complaints and complies with applicable legal
yang valid dan sesuai koridor hukum yang berlaku. Bank guidelines. Bank Ganesha reserves the right to refuse to
Ganesha berhak menolak penanganan pengaduan apabila: handle a complaint if:
1. Nasabah tidak melengkapi persyaratan dokumen sesuai 1. The customer has not completed the required
dengan jangka waktu yang telah ditetapkan; documents within the specified timeframe;
2. Pengaduan sebelumnya telah diselesaikan oleh Bank 2. The complaint has previously been resolved by
Ganesha sesuai dengan prosedur, mekanisme, dan/atau Bank Ganesha in accordance with the procedures,
syarat dan ketentuan layanan pengaduan tersebut; mechanisms, and/or terms and conditions of
the complaint service;
3. Pengaduan tidak terkait dengan kerugian dan/atau 3. The complaint is not related to material, reasonable,
potensi kerugian material, wajar, dan secara langsung and direct losses and/or potential losses as stated in
sebagaimana tercantum dalam perjanjian dan/atau the agreement and/or product and/or service utilization
dokumen pemanfaatan produk dan/atau layanan; documents;
4. Pengaduan tidak terkait dengan pemanfaatan produk 4. The complaint is not related to the use of the product
dan/atau layanan yang dikeluarkan oleh Bank Ganesha and/or service issued by the concerned Bank Ganesha;
yang bersangkutan; dan and
5. Pengaduan sedang dalam proses atau telah diputus 5. The complaint is currently in process or has been
oleh lembaga peradilan secara perdata. decided by a civil court.
Mekanisme Banding dan Penyelesaian Eksternal Mechanism of Appeals and External Resolution
Apabila hasil penyelesaian akhir belum sepenuhnya In the event the final resolution does not fully meet
memenuhi harapan, nasabah dapat mengajukan tahapan expectations, the customer may submit an appeal to Bank
banding kepada Bank Ganesha untuk peninjauan kembali. Ganesha for review. If an agreement is still not reached,
Jika kesepakatan tetap tidak tercapai, nasabah memiliki the customer has the right to escalate the complaint to
hak untuk meneruskan pengaduan kepada otoritas terkait the relevant authorities for independent mediation.
guna mendapatkan penyelesaian mediasi yang independen. Customers can submit complaints to:
Nasabah dapat menyampaikan pengaduan kepada:
• Menyampaikan surat tertulis kepada anggota Dewan Komisaris Otoritas Jasa Keuangan dan Perlindungan
Konsumen yang beralamat di Menara Radius Prawiro Lt. 2, Komplek Perkantoran Bank Indonesia,
Jl. MH. Thamrin No. 2, Jakarta;
• Menghubungi layanan Otoritas Jasa Keuangan di kontak 157;
• Mengirimkan e-mail melalui konsumen@ojk.go.id; dan
Otoritas Jasa Keuangan • Mengakses situs web Otoritas Jasa Keuangan yang beralamat di https://kontak157.ojk.go.id.
Financial Services Authority
• Submit a written letter to the Financial Services Authority Board of Commissioners and Consumer Protection,
located at Menara Radius Prawiro, 2nd Floor, Bank Indonesia Office Complex, Jl. MH. Thamrin No. 2, Jakarta;
• Contact Financial Services Authority’s customer service at 157;
• Send an e-mail to konsumen@ojk.go.id; and
• Access the Financial Services Authority’s website at https://kontak157.ojk.go.id.
PT Bank Ganesha Tbk
386 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 389
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
• Mendatangi kantor pusat Bank Indonesia terdekat;
• Mengirimkan surat tertulis ke Departemen Pengembangan UMKM dan Perlindungan Konsumen yang beralamat di
Gedung Tipikal Lt. 14, Jl. MH. Thamrin No. 2, Jakarta 10350;
• Menghubungi Layanan Bank Indonesia di kontak 1500131; dan
• Mengirimkan e-mail melalui bicara@bi.go.id.
Bank Indonesia
• Visit the nearest Bank Indonesia head office;
• Send a written letter to the Department of MSME Development and Consumer Protection, located at Gedung
Tipikal, 14th Floor, Jl. MH. Thamrin No. 2, Jakarta 10350;
• Contact Bank Indonesia’s Customer Service at 1500131; and
• Send an e-mail to bicara@bi.go.id.
• Mengirimkan surat tertulis ke Gedung Menara Karya Lt. 25 Unit G-H, Jl. HR. Rasuna Said Blok X-5 Kav 1-2,
Jakarta 12950;
• Menghubungi nomor telepon resmi di (021) 2527700;
• Mengirimkan e-mail melalui info@lapssjk.id atau humas@lapssjk.id;
Lembaga Alternatif • Mengakses situs web yang beralamat di www.lapssjk.id; dan
Penyelesaian Sengketa Sektor • Menghubungi Kontak Layanan Penyelesaian Sengketa di nomor 08118051650, 08118051651, 08118051652,
Jasa Keuangan (LAPS SJK) 08118051653, 08118051654, 08118051655, dan 08815447905.
Alternative Institution for • Send a written letter to Menara Karya Building, 25th Floor, Unit G-H, Jl. HR. Rasuna Said Block X-5 Kav 1-2,
Financial Services Sector Jakarta 12950;
Dispute Resolution (LAPS SJK) • Contact the official telephone number at (021) 2527700;
• Send an e-mail to info@lapssjk.id or humas@lapssjk.id;
• Access the website at www.lapssjk.id; and
• Contact the Dispute Resolution Service at 08118051650, 08118051651, 08118051652, 08118051653, 08118051654,
08118051655, and 08815447905.
Over the past 3 years, the number of customer complaints
received by the Bank is shown below:
Dalam 3 tahun terakhir, jumlah pengaduan nasabah yang
diterima Bank ditunjukkan sebagai berikut:
2025 2024 2023
Jumlah Jumlah Jumlah
Uraian Sedang Description
Keluhan Selesai Keluhan Selesai Keluhan Selesai
Ditindaklanjuti
Number of Settled Number of Settled Number of Settled
On Follow Up
Complaints Complaints Complaints
Kartu ATM/Debit/ ATM/Debit Card/ATM
1.018 1.018 - 1.278 1.278 2.043 2.043
Mesin ATM Machine
Electronic Banking 570 570 - 521 521 761 761 Electronic Banking
Kredit Tanpa Agunan 5 5 - 14 14 352 352 Unsecured Loans
Tabungan 17 17 - 2 2 7 7 Savings
Kredit/Pembiayaan Home/Apartment
Pemilikan Rumah/ 10 10 - 21 21 71 71 Ownership Credit/
Apartemen Financing
Standing Instruction - - - - - 1 1 Standing Instruction
Kliring (Transfer)/ Clearing (Transfer)/
- - - 3 3 2 2
Remittance Remittance
Total 1.620 1.620 - 1.839 1.839 3.237 3.237 Total
INTERNAL DISPUTE RESOLUTION RATE
100% *With Zero Internal Service Level Agreement (SLA) Overdue
Ketenagakerjaan Employment
Kesetaraan Kesempatan Bekerja Equal Employment Opportunity
Komitmen Bank terhadap prinsip kesetaraan telah diterapkan The Bank’s commitment to the principle of equality has
sejak tahap awal proses rekrutmen. Kebijakan penerimaan been implemented from the initial stages of recruitment
maupun penolakan kandidat dilakukan secara adil dan process. The policy on accepting and rejecting candidates
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 387
Page 390
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
objektif, sepenuhnya berdasarkan hasil penilaian dan skor is implemented fairly and objectively, entirely based
kompetensi masing-masing kandidat. Proses tersebut on assessment results and competency scores of each
dilaksanakan tanpa adanya keberpihakan terhadap gender, candidate. This process is carried out with no bias based
agama, kelompok, etnis, maupun latar belakang tertentu, on gender, religion, group, ethnicity, or background, thus
sehingga memastikan terciptanya kesempatan yang setara ensuring equal opportunities for all employee candidates.
bagi seluruh calon karyawan. Sepanjang tahun 2025, Bank Throughout 2025, Bank Ganesha recruited new employees
Ganesha telah merekrut karyawan baru untuk berbagai for various positions as outlined below:
posisi yang diuraikan sebagai berikut:
Pria Wanita
Posisi Position
Male Female
Entry Level 10 17 Entry Level
Mid Level 5 4 Mid Level
Senior Level 3 1 Senior Level
Total 18 22 Total
Kesetaraan Gender Gender Equality
Dalam upaya mendorong tercapainya kesetaraan gender, To promote gender equality, the Bank proactively
Bank secara proaktif meningkatkan keterwakilan karyawan increases the representation of female employees at
wanita di seluruh jenjang organisasi, termasuk pada all levels of the organization, including in strategic and
posisi-posisi strategis dan kepemimpinan. Inisiatif ini leadership positions. This initiative is part of the Bank’s
merupakan bagian dari komitmen Bank untuk memperkuat commitment to strengthening empowerment of female
pemberdayaan karyawan wanita sehingga mereka dapat employees so that they can make a more significant
memberikan kontribusi yang lebih signifikan dalam contribution to supporting the Bank’s sustainable growth.
mendukung pertumbuhan Bank secara berkelanjutan. Information regarding gender equality within Bank
Informasi mengenai kesetaraan gender di lingkungan Bank Ganesha is disclosed as follows:
Ganesha diungkapkan sebagai berikut:
Kesetaraan Gender
Gender Equality
Pria Wanita
Male Female
Level Jabatan Total Total Level of Position
Karyawan Karyawan
% %
Total Total
Employee Employee
2025
Staf (Entry-Level) 163 46,70 108 30,95 Staff (Entry-Level)
Kepala Bagian/Pimpinan Cabang/Wakil Department Head/Branch Manager/Vice
36 10,32 22 6,30
Pimpinan (Mid-Level) Manager (Mid-Level)
Kepala Divisi (Senior-Level) 10 2,87 2 0,57 Division Head (Senior-Level)
Manajemen (Executive-Level) 7 2,01 1 0,28 Management (Executive-Level)
Total 216 61,89 133 38,11 Total
2024
Staf (Entry-Level) 170 48,85 105 30,17 Staff (Entry-Level)
Kepala Bagian/Pimpinan Cabang/Wakil 37 10,63 17 4,89 Department Head/Branch Manager/Vice
Pimpinan (Mid-Level) Manager (Mid-Level)
Kepala Divisi (Senior-Level) 8 2,30 2 0,57 Division Head (Senior-Level)
Manajemen (Executive-Level) 7 2,01 2 0,57 Management (Executive-Level)
Total 222 63,79 126 36,21 Total
PT Bank Ganesha Tbk
388 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 391
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Level Karyawan Berdasarkan Kelompok Umur
Employee Level by Age Group
Level Jabatan
Level of Position
Kepala Bagian/
Pimpinan Cabang/
Staf Wakil Pimpinan Kepala Divisi Manajemen Total
Rentang Usia (Entry-Level) (Mid-Level) (Senior-Level) (Executive-Level) Karyawan
Age Range Staff Department Head/ Division Head Management Total
Entry-Level) Branch Manager/ (Senior-Level) (Executive-Level) Employees
Vice Manager
(Mid-Level)
Pria Wanita Pria Wanita Pria Wanita Pria Wanita
Male Female Male Female Male Female Male Female
2025
18-25 Tahun
13 13 - - - - - - 26
18-25 Years Old
26-35 Tahun
62 56 2 2 - - - - 122
26-35 Years Old
36-45 Tahun
54 27 16 7 2 1 1 - 108
36-45 Years Old
46-55 Tahun
32 11 13 12 7 1 1 - 77
46-55 Years Old
>56 Tahun
2 1 5 1 1 - 5 1 16
>56 Years Old
2024
18-25 Tahun
16 13 - - - - - - 29
18-25 Years Old
26-35 Tahun
67 54 4 1 - - - - 126
26-35 Years Old
36-45 Tahun
57 21 15 5 1 - 4 1 104
36-45 Years Old
46-55 Tahun
30 17 13 9 6 1 - - 76
46-55 Years Old
>56 Tahun
- - 5 2 1 1 3 1 13
>56 Years Old
Tenaga Kerja Anak dan Kerja Paksa Child Labor and Forced Labor
Bank Ganesha senantiasa memastikan kepatuhan terhadap Bank Ganesha consistently ensures compliance with all
seluruh peraturan ketenagakerjaan, termasuk ketentuan employment regulations, including provisions regarding
mengenai tenaga kerja anak dan kerja paksa. Sebagai wujud child labor and forced labor. As the manifestation of such
komitmen tersebut, Bank Ganesha menetapkan usia minimum commitment, Bank Ganesha sets a minimum employee age
karyawan yaitu 18 tahun pada saat proses rekrutmen, sehingga of 18 years old during the recruitment process, ensuring that no
tidak terdapat tenaga kerja anak yang dipekerjakan pada child labor is employed in any position. Furthermore, the Bank
posisi apa pun. Selain itu, Bank secara proaktif memantau proactively monitors employee management to prevent forced
pengelolaan karyawan untuk mencegah terjadinya praktik labor practices, including through the implementation of
kerja paksa, antara lain melalui penerapan pengaturan beban workload management, target achievement, and reasonable
kerja, pencapaian target, serta jam kerja yang wajar dan tidak working hours that do not create coercive pressure.
menimbulkan tekanan yang bersifat memaksa.
Hak Asasi Manusia Human Rights
Bank secara konsisten menerapkan kebijakan hak asasi The Bank consistently implements human rights (HAM)
manusia (HAM) dalam seluruh aspek operasionalnya, policies in all aspects of its operations, as a foundation
sebagai fondasi dalam membangun lingkungan kerja yang for building a fair, equal, and discrimination-free work
adil, setara, dan bebas dari diskriminasi. Kebijakan ini environment. This policy covers the protection of labor
mencakup perlindungan terhadap hak-hak tenaga kerja, rights, prevention of child labor and forced labor practices,
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 389
Page 392
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kebersamaan Hari Ulang Tahun Republik Indonesia ke-80 Kegiatan Promosi di The Foodhall
Celebrating the 80th Anniversary of the Republic of Indonesia Promotion Event at The Foodhall
pencegahan praktik tenaga kerja anak maupun kerja paksa, and protection of women’s rights, including the prevention
serta perlindungan terhadap hak-hak perempuan, termasuk of all forms of exploitation, violence, and sexual harassment.
pencegahan segala bentuk eksploitasi, kekerasan, dan As a result of the implementation of this human rights
pelecehan seksual. Sebagai hasil dari penerapan kebijakan policy, there were no reports or incidents of human rights
HAM, sepanjang tahun 2025 tidak terdapat laporan maupun violations within Bank Ganesha throughout 2025.
kejadian pelanggaran HAM di lingkungan Bank Ganesha.
Kebijakan Terkait Pelecehan Seksual dan/atau Policy Related to Sexual Harassment and/or
Non-diskriminasi Non-discrimination
Bank Ganesha menyadari adanya risiko diskriminasi, Bank Ganesha realizes the risk of discrimination, harassment,
pelecehan, dan kekerasan seksual di lingkungan kerja. and sexual violence in the workplace. To prevent such
Untuk mencegah hal tersebut, Bank menerapkan kebijakan matter, the Bank implements the policy regarding sexual
terkait pelecehan seksual dan tindakan diskriminasi harassment and discriminatory acts, imposing strict
dengan memberlakukan sanksi tegas bagi siapa pun yang sanctions on anyone found to have committed such acts.
terbukti melakukan tindakan tersebut. Kebijakan ini juga This policy is also regularly disseminated to all employees
disosialisasikan secara rutin kepada seluruh karyawan through internal media and is supported by a secure,
melalui media internal, serta didukung oleh mekanisme confidential, and independent reporting mechanism. Every
pelaporan yang aman, rahasia, dan independen. Setiap report is followed up promptly and professionally, while
laporan ditindaklanjuti secara cepat dan profesional, upholding the principles of fairness and confidentiality, so
dengan tetap menjunjung tinggi prinsip keadilan dan that employees feel protected when submitting complaints.
kerahasiaan, sehingga karyawan merasa terlindungi saat In the past 3 years, Bank Ganesha received no reports of
menyampaikan pengaduan. Dalam 3 tahun terakhir, Bank harassment or discrimination in the workplace.
Ganesha tidak menerima laporan terkait adanya pelecehan
dan diskriminsai yang terjadi di lingkungan kerja.
Komposisi Karyawan Employee Composition
Komposisi karyawan saat ini dinilai memadai untuk The current employee composition is considered adequate
mendukung kegiatan operasional Bank secara efektif, to effectively support the Bank’s operational activities and
sekaligus mencerminkan penerapan prinsip keberagaman reflects the implementation of diversity principles within
dalam organisasi. Adapun rincian demografi karyawan the organization. The following table presents employee
selama 3 tahun terakhir disajikan dalam tabel berikut: demographic details for the past 3 years:
PT Bank Ganesha Tbk
390 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 393
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Komposisi Karyawan Berdasarkan Status Kepegawaian
Employee Composition Based on Employment Status
2025 2024 2023
Uraian Description
Pria Wanita Pria Wanita Pria Wanita
Total % Total % Total %
Male Female Male Female Male Female
Komisaris 3 1 4 1,15 3 1 4 1,15 3 1 4 1,26 Commissioner
Direksi 4 - 4 1,15 4 1 5 1,44 5 1 6 1,89 Director
Tetap 181 105 286 81,95 169 97 266 76,44 170 96 266 83,91 Permanent
Kontrak dan Contracts and
28 27 55 15,75 46 27 73 20,98 23 18 41 12,93
Percobaan Probation
Total 216 133 349 100,00 222 126 348 100,00 201 116 317 100,00 Total
Komposisi Karyawan Berdasarkan Rentang Usia
Employee Composition Based on Age Range
2025 2024 2023
Uraian Description
Pria Wanita Pria Wanita Pria Wanita
Total % Total % Total %
Male Female Male Female Male Female
>60 Tahun 3 2 5 1,44 2 3 5 1,44 3 2 5 1,58 >60 Years Old
50-59 Tahun 43 20 63 18,06 39 23 62 17,82 47 27 74 23,34 50-59 Years Old
40-49 Tahun 57 24 81 23,20 60 19 79 22,70 50 17 67 21,14 40-49 Years Old
30-39 Tahun 73 49 122 34,95 73 47 120 34,48 61 36 97 30,60 30-39 Years Old
<29 Tahun 40 38 78 22,35 48 34 82 23,56 40 34 74 23,34 <29 Years Old
Total 216 133 349 100,00 222 126 348 100,00 201 116 317 100,00 Total
Komposisi Karyawan Berdasarkan Tingkat Pendidikan
Employee Composition Based on Education Level
2025 2024 2023
Uraian Description
Pria Wanita Pria Wanita Pria Wanita
Total % Total % Total %
Male Female Male Female Male Female
Pascasarjana 19 8 27 7,74 15 10 25 7,18 17 7 24 7,57 Postgraduate
Sarjana 160 100 260 74,50 151 83 234 67,24 128 78 206 64,98 Bachelor
Diploma dan Diploma and
19 15 34 9,74 26 17 43 12,36 25 18 43 13,56
Setara Equivalent
SLTA dan High School
18 10 28 8,02 30 16 46 13,22 30 13 43 13,56
Sederajat and Equivalent
Junior High
SLTP dan
- - - - - - - - 1 - 1 0,32 School and
Sederajat
Equivalent
Total 216 133 349 100,00 222 126 348 100,00 201 116 317 100,00 Total
Komposisi Karyawan Berdasarkan Level Organisasi
Employee Composition Based on Organizational Level
2025 2024 2023
Uraian Description
Pria Wanita Pria Wanita Pria Wanita
Total % Total % Total %
Male Female Male Female Male Female
Komisaris 3 1 4 1,15 3 1 4 1,15 3 1 4 1,26 Commissioner
Direksi 4 - 4 1,15 4 1 5 1,44 5 1 6 1,89 Director
Kepala Divisi 10 2 12 3,44 8 2 10 2,87 8 3 11 3,47 Division Head
Department
Kepala Bagian 24 10 34 9,74 25 11 36 10,34 21 11 32 10,09
Head
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 391
Page 394
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
2025 2024 2023
Uraian Description
Pria Wanita Pria Wanita Pria Wanita
Total % Total % Total %
Male Female Male Female Male Female
Pimpinan Branch
3 4 7 2,01 8 4 12 3,45 2 4 6 1,89
Cabang Manager
Pimpinan
Sub-Branch
Cabang - 5 5 1,44 4 2 6 1,72 - 2 2 0,63
Manager
Pembantu
Staf 172 111 283 81,08 170 105 275 79,02 162 94 256 80,76 Staff
Total 216 133 349 100,00 222 126 348 100,00 201 116 317 100,00 Total
Komposisi Karyawan yang Mengundurkan Diri
Composition of Resigning Employees
2025 2024 2023
Uraian Description
Pria Wanita Pria Wanita Pria Wanita
Total % Total % Total %
Male Female Male Female Male Female
Karyawan Retired
3 3 6 14,64 5 2 7 18,42 6 2 8 24,24
Pensiun Employee
Karyawan Employee
Mengundurkan 22 13 35 85,36 21 10 31 81,58 14 11 25 75,76 Resigns/Lay
Diri/PHK Off
Total 25 16 41 100,00 26 12 38 100,00 20 13 33 100,00 Total
Karyawan Sementara (Outsourcing) Temporary Employees (Outsourcing)
Selain karyawan tetap dan tidak tetap, Bank juga In addition to permanent and temporary employees,
memanfaatkan tenaga kerja sementara yang direkrut the Bank also utilizes temporary workers recruited
melalui pihak ketiga, seperti vendor atau konsultan. Tenaga through third parties, such as vendors or consultants. This
kerja ini berperan penting dalam mendukung operasional workforce plays a crucial role in supporting the Bank’s
Bank, khususnya untuk kebutuhan teknis dan administratif. operations, particularly for technical and administrative
Informasi mengenai jumlah serta persentase tenaga kerja needs. Information regarding the number and percentage
sementara terhadap total tenaga kerja dalam 3 tahun of temporary employees to the total workforce for the past
terakhir disajikan pada tabel berikut: 3 years is presented in the table as follows:
Uraian 2025 2024 2023 Description
Total Karyawan Bank yang Dipegang oleh Total Bank Employees Held by Vendors and/or
60 56 53
Vendor dan/atau Konsultan Consultants
Total Karyawan 349 348 317 Total Employees
Persentase Total Karyawan Sementara (%) 14,66 13,86 14,32 Percentage of Total Temporary Employees (%)
Strategi Pengembangan Sumber Daya Manusia Human Resource Development Strategy
Sepanjang tahun 2025, strategi pengembangan sumber Throughout 2025, the Bank’s human resource development
daya manusia Bank difokuskan pada penguatan kualitas strategy focused on strengthening the quality and
dan kapabilitas karyawan melalui berbagai inisiatif yang capabilities of its employees through various targeted and
terarah dan berkelanjutan. Upaya tersebut mencakup sustainable initiatives. These efforts included internalizing
internalisasi budaya kerja untuk membangun nilai dan a work culture to build aligned organizational values
perilaku organisasi yang selaras, pelaksanaan program and behaviors, implementing training and competency
pelatihan dan pengembangan kompetensi guna development programs to enhance employee skills and
meningkatkan keterampilan dan pengetahuan karyawan, knowledge, providing certification as a form of recognition
pemberian sertifikasi sebagai bentuk pengakuan atas of professional competence, enriching employee experience
kompetensi profesional, pengkayaan pengalaman through various assignments and work exposures, and
karyawan melalui berbagai penugasan dan eksposur kerja, developing leadership to generate adaptive and competitive
serta pengembangan kepemimpinan untuk mencetak leaders.
pemimpin yang adaptif dan berdaya saing.
PT Bank Ganesha Tbk
392 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 395
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Rapat Kerja - Capacity Building “Strategic Business Outlook 2025-2027: Advancing Our Bank’s Growth”
Working Meeting - Capacity Building “Strategic Business Outlook 2025-2027: Advancing Our Bank’s Growth”
Penilaian Kinerja dan Pengembangan Karier Performance Assessment and Career Development
Bank Ganesha terus meningkatkan kinerja dan motivasi Bank Ganesha continuously improves employee
karyawan melalui pelaksanaan penilaian kinerja berbasis performance and motivation through the implementation
Key Performance Indicator (KPI) secara berkala. Evaluasi of periodic Key Performance Indicator (KPI)-based
kinerja ini tidak hanya berfungsi sebagai tolok ukur performance assessments. This performance evaluation not
pencapaian individu, tetapi juga menjadi dasar bagi only serves as a benchmark for individual achievement, but
pengembangan karier karyawan melalui program-program also serves as the basis for employee career development
yang terstruktur, transparan, dan selaras dengan kebutuhan through structured, transparent programs aligned with
serta arah strategi bisnis Bank Ganesha. Berdasarkan hasil the needs and direction of Bank Ganesha’s business strategy.
penilaian kinerja sepanjang tahun 2025, sejumlah karyawan Based on the performance assessment results throughout
memperoleh promosi serta mengalami rotasi/mutasi, 2025, a number of employees received promotions and
yang diungkapkan sebagai berikut: underwent rotation/transfer, as outlined below:
2025 2024 2023
Uraian Description
Pria Wanita Pria Wanita Pria Wanita
Male Female Male Female Male Female
Promosi 2 5 10 - 10 1 Promotion
Rotasi/Mutasi 16 14 24 14 9 2 Rotation/Transfer
Upah Minimum Regional Regional Minimum Wage
Bank Ganesha menerapkan kebijakan remunerasi yang adil, Bank Ganesha implements a fair, transparent, and
transparan, dan berbasis kinerja, dengan tujuan mendukung performance-based remuneration policy, with the aim of
kesejahteraan karyawan. Penetapan remunerasi dilakukan supporting employee welfare. Remuneration is determined
berdasarkan posisi karyawan dalam struktur organisasi, based on employee’s position within the organizational
dengan prinsip kesetaraan tanpa membedakan gender. structure, adhering to the principle of equality without
Selain itu, Bank memastikan seluruh karyawan menerima gender discrimination. In addition, the Bank ensures that
upah yang memenuhi atau melebihi ketentuan UMR di all employees receive wages that meet or exceed the UMR
setiap lokasi operasional. Kebijakan ini mencerminkan requirements at each operational location. This policy
komitmen Bank dalam memberikan penghargaan yang reflects the Bank’s commitment to providing appropriate
layak kepada karyawan, yang merupakan aset strategis bagi rewards to employees, who are strategic assets for
keberhasilan Bank. the Bank’s success.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 393
Page 396
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Training Communication & Collaboration Batch 1
Training Communication & Collaboration Batch 1
Pada tahun 2025, Bank Ganesha telah mematuhi peraturan In 2025, Bank Ganesha complied with regulations related
terkait UMR dengan memberikan upah yang lebih tinggi dari to UMR by providing wages higher than the standards
standar yang ditetapkan oleh pemerintah daerah. Kebijakan set by local governments. This policy reflects the Bank’s
ini mencerminkan komitmen Bank dalam mendukung commitment to supporting employee welfare and ensuring
kesejahteraan karyawan serta memastikan kepatuhan compliance with applicable labor regulations.
terhadap regulasi ketenagakerjaan yang berlaku.
Fasilitas Penunjang Kesejahteraan Karyawan Employee Welfare Supporting Facilities
Bank Ganesha menyediakan berbagai fasilitas untuk Bank Ganesha provides various facilities to support
mendukung kesejahteraan serta produktivitas karyawan. employee well-being and productivity. These facilities are
Pemberian fasilitas dilakukan secara adil kepada seluruh provided fairly to all employees, based on their position
karyawan, berdasarkan posisi dalam struktur organisasi, within the organizational structure, without gender
tanpa membedakan gender. Adapun fasilitas yang discrimination. The facilities provided include:
disediakan meliputi:
1. BPJS Kesehatan; 1. BPJS Health;
2. BPJS Ketenagakerjaan, meliputi jaminan kecelakaan 2. BPJS Employment, including occupational accident
kerja, jaminan kematian, jaminan hari tua, dan jaminan insurance, death security, old age insurance, and
pensiun; dan pension insurance; and
3. Asuransi kesehatan, meliputi rawat inap, rawat jalan, 3. Health insurance, including inpatient, outpatient, dental
rawat gigi, dan kacamata. care, and glasses.
Keselamatan dan Kesehatan Kerja Occupational Health and Safety
Lingkungan Bekerja yang Layak dan Aman Decent and Safe Work Environment
Bank Ganesha meyakini bahwa lingkungan kerja yang layak Bank Ganesha believes that a decent and safe work
dan aman, sesuai dengan prinsip K3, memiliki pengaruh environment, in accordance with OHS principles, has
langsung terhadap kinerja karyawan serta produktivitas a direct impact on employee performance and company
perusahaan. Oleh karena itu, Bank berkomitmen untuk productivity. Therefore, the Bank is committed to creating
menciptakan lingkungan kerja yang sehat, aman, dan a healthy, safe, and comfortable work environment through
nyaman, melalui berbagai inisiatif berikut: the following initiatives:
1. Menyediakan program jaminan kesehatan melalui 1. Providing health insurance program through insurance
layanan asuransi serta pemeriksaan kesehatan rutin services and regular medical check-up for all employees;
bagi seluruh karyawan;
PT Bank Ganesha Tbk
394 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 397
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Training Communication & Collaboration Batch 2
Training Communication & Collaboration Batch 2
2. Melengkapi seluruh area operasional dengan sarana 2. Equipping all operational areas with adequate safety
dan prasarana keselamatan yang memadai; dan facilities and infrastructure; and
3. Menyelenggarakan simulasi dan/atau pelatihan 3. Conducting simulation and/or emergency response
penanganan dalam kondisi darurat untuk melatih training to train employees in dealing with such
karyawan dalam menghadapi situasi tersebut. situations.
Pendidikan dan/atau Pelatihan Education and/or Training
Peningkatan kapasitas dan kompetensi karyawan Improving employee capacity and competence is a key
merupakan faktor kunci dalam mendukung pertumbuhan factor in supporting the Bank’s growth and sustainable
serta keberlanjutan kinerja Bank. Sejalan dengan performance. In line with this, Bank Ganesha is committed to
hal tersebut, Bank Ganesha berkomitmen untuk developing employee potential through training programs
mengembangkan potensi karyawan melalui program that cover both soft skills and technical skills, both held
pelatihan yang mencakup soft skills maupun technical internally and externally. Every training program is carefully
skills, baik yang diselenggarakan secara internal maupun selected and tailored to the needs and position of each
eksternal. Setiap program pelatihan dipilih secara employee. Information regarding the implementation of
selektif dan disesuaikan dengan kebutuhan serta jabatan employee competency development programs throughout
masing-masing karyawan. Informasi terkait pelaksanaan 2025 was disclosed as follows:
program pengembangan kompetensi karyawan selama
tahun 2025 diungkapkan sebagai berikut:
Jumlah Karyawan yang
Jabatan Jumlah Kegiatan Mengikuti Pelatihan
Position Number of Activities Number of Employees
Participating in Training
Soft Skill
President Directorate 46 424
Operation, Finance & Treasury Directorate 51 273
Compliance & Risk Directorate 29 82
Network, Digital Business & IT Directorate 38 363
Technical Skill
President Directorate 119 834
Operation, Finance & Treasury Directorate 117 596
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 395
Page 398
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Jumlah Karyawan yang
Jabatan Jumlah Kegiatan Mengikuti Pelatihan
Position Number of Activities Number of Employees
Participating in Training
Compliance & Risk Directorate 57 222
Network, Digital Business & IT Directorate 99 1.442
Total 556 4.236
Jumlah Karyawan yang Ikut Serta dalam Pelatihan
4.236
Total Employees Participating in Training
Persentase Jumlah Karyawan yang Ikut Serta dalam Pelatihan (%)
100,00
Percentage of Total Employees Participating in Training (%)
Biaya (Rp)
4.716.009.335
Cost (Rp)
Rata-Rata Waktu Pelatihan (jam/karyawan)
5,5
Average Training Time (hours/employee)
Keterangan / Remark:
Setiap karyawan dapat mengikuti lebih dari satu program pengembangan kompetensi, termasuk karyawan yang baru bergabung dan/atau telah selesai kontrak. / Each employee can take
part in more than one competency development program, including employees who have just joined and/or have completed their contracts.
Tingkat Kecelakaan Kerja Occupational Accident Rate
Bank Ganesha menargetkan zero accident dalam setiap Bank Ganesha targets zero accidents in all operational
kegiatan operasional melalui penerapan kebijakan K3 activities through the implementation of a comprehensive
yang komprehensif. Upaya ini dilakukan untuk mencegah OHS policy. This effort is undertaken to prevent occupational
terjadinya kecelakaan kerja dan penyakit akibat lingkungan accident and occupational disease. Data on occupational
kerja. Adapun data kecelakaan kerja selama 3 tahun terakhir accidents in the past 3 years is presented in the table
disajikan dalam tabel berikut: as follows:
Uraian 2025 2024 2023 Description
Frequency of Occupational Accidents of Total
Frekuensi Kecelakaan Kerja dari Total Karyawan - - -
Employees
Persentase Kecelakaan Kerja Serius yang
Percentage of Serious Occupational Accidents
Berakibat Cedera Serius dan Fatal dari Total - - - Resulting in Severe and Fatal Injuries of Total
Karyawan (%)
Tingkat Pergantian Karyawan Employee Turnover Rate
Bank Ganesha memantau tingkat perputaran karyawan Bank Ganesha monitors employee turnover as a key
sebagai salah satu indikator penting dalam menilai indicator in assessing the effectiveness of employee
efektivitas pengelolaan karyawan, khususnya terkait management, particularly regarding employee retention
upaya mempertahankan karyawan (employee retention) and job satisfaction. Through this monitoring, the Bank
dan tingkat kepuasan kerja. Melalui pemantauan ini, can evaluate its employment policies and identify factors
Bank dapat mengevaluasi kebijakan ketenagakerjaan influencing employee loyalty. The employee turnover rate in
serta mengidentifikasi faktor-faktor yang memengaruhi the past 3 years is recorded in the table as follows:
loyalitas karyawan. Tingkat perputaran karyawan selama
3 tahun terakhir tercatat dalam tabel berikut:
2025 2024 2023
Total Total Total
Uraian Description
Karyawan Karyawan Karyawan
% % %
Total Total Total
Employees Employees Employees
Total yang Berhenti Kerja/ Total Resignation/
41 11,75 38 10,92 33 10,34
Pemutusan Hubungan Kerja Termination of Employment
Jumlah Karyawan Baru/ Total New/Replacement
40 11,46 70 20,11 41 12,85
Pengganti Employees
PT Bank Ganesha Tbk
396 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 399
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Sarana Pengaduan Karyawan Employee Complaint Channel
Bank Ganesha menyediakan saluran pengaduan yang dapat Bank Ganesha provides a complaint channel that all
dimanfaatkan oleh seluruh karyawan untuk menyampaikan employees can use to raise issues related to employment
permasalahan yang berkaitan dengan ketenagakerjaan and OHS. This reporting mechanism is managed by Human
maupun K3. Mekanisme pelaporan ini dikelola oleh bagian Resources department as the initial step in the settlement
Sumber Daya Manusia sebagai langkah awal dalam proses process, ensuring that every complaint is handled promptly,
penyelesaian, dengan memastikan setiap pengaduan appropriately, and based on the principle of fairness.
ditangani secara cepat, tepat, dan berlandaskan prinsip Throughout 2025, there were no reports of complaints on
keadilan. Sepanjang tahun 2025, tidak terdapat laporan employment received by the Bank.
pengaduan terkait ketenagakerjaan yang diterima oleh Bank.
Rencana Strategi Pengembangan Sumber Daya Human Resource Development Strategy Plan
Manusia Tahun 2026 for 2026
Dalam rangka mendorong pertumbuhan bisnis pada tahun To promote business growth in 2026, Bank Ganesha
2026, Bank Ganesha menyusun strategi pengembangan compiles a comprehensive human resource development
sumber daya manusia secara komprehensif melalui strategy through structured and sustainable steps. This
langkah-langkah yang terstruktur dan berkelanjutan. strategy focuses on internalizing work culture to strengthen
Strategi tersebut diarahkan pada internalisasi budaya organizational values and behaviors, implementing training
kerja guna memperkuat nilai dan perilaku organisasi, and competency development programs to enhance
pelaksanaan program pelatihan dan pengembangan employee capabilities, and providing certification as a form
kompetensi untuk meningkatkan kapabilitas karyawan, of recognition for professional competence.
serta pemberian sertifikasi sebagai bentuk pengakuan atas
kompetensi profesional.
Selain itu, Bank juga melakukan pengkayaan pengalaman Furthermore, the Bank enriches employee experience
karyawan melalui berbagai penugasan dan eksposur through various assignments and work exposures, adding
kerja, menambahkan program penilaian kompetensi guna competency assessment programs to ensure employee
memastikan kesesuaian kemampuan karyawan dengan skills align with organizational needs, and developing
kebutuhan organisasi, serta mengembangkan kepemimpinan leadership to generate adaptive and competitive leaders.
untuk mencetak pemimpin yang adaptif dan berdaya saing.
Kontribusi terhadap Masyarakat Contribution to Society
Dampak Operasi terhadap Masyarakat Sekitar Impact of Operations on Local Cmmunities
Kegiatan operasional Bank Ganesha memberikan dampak Bank Ganesha’s operational activities have a significant
yang signifikan terhadap masyarakat sekitar, baik secara impact on the surrounding community, both economically
ekonomi maupun sosial. Melalui keberadaan kantor cabang and socially. Through the presence of its branch offices
dan layanan perbankan, Bank berperan dalam mendorong and banking services, the Bank plays a role in driving local
pertumbuhan ekonomi lokal, menciptakan lapangan kerja, economic growth, creating jobs, and increasing financial
serta meningkatkan inklusi keuangan bagi masyarakat. inclusion. Furthermore, the Bank actively implements
Selain itu, Bank aktif melaksanakan berbagai program various social responsibility programs, including financial
tanggung jawab sosial, termasuk edukasi keuangan, education, skills training, and support for MSMEs. These
pelatihan keterampilan, dan dukungan terhadap UMKM. initiatives not only improve community welfare but also
Inisiatif ini tidak hanya meningkatkan kesejahteraan strengthen the Bank’s relationships and ties with the
masyarakat, tetapi juga memperkuat hubungan dan surrounding communities.
keterikatan Bank dengan komunitas di sekitarnya.
Penggunaan Tenaga Kerja Lokal Use of Local Labor
Bank secara aktif memanfaatkan tenaga kerja lokal dalam The Bank actively utilizes local workforce in its operations as
kegiatan operasionalnya sebagai bagian dari strategi jangka part of a long-term strategy to empower communities and
panjang untuk memberdayakan komunitas dan mendorong drive local economic growth. By recruiting and developing
pertumbuhan ekonomi lokal. Dengan merekrut serta the potential of individuals from the surrounding
mengembangkan potensi individu dari masyarakat sekitar, community, the Bank not only provides significant job
Bank tidak hanya menyediakan peluang kerja yang signifikan, opportunities but also contributes to strengthening local
tetapi juga berkontribusi pada penguatan keterampilan lokal skills and human resource capacity in its operational areas.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 397
Page 400
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
dan peningkatan kapasitas sumber daya manusia di wilayah This approach is in line with the Bank’s commitment to
operasional. Pendekatan ini sejalan dengan komitmen Bank supporting inclusive economic development, expanding its
untuk mendukung pembangunan ekonomi yang inklusif, business network, and building sustainable relationships
memperluas jaringan bisnis, serta membangun hubungan with local communities.
yang berkelanjutan dengan komunitas setempat.
Pada tahun 2025, karyawan lokal dengan KTP sesuai In 2025, local employees with ID cards corresponding to
wilayah operasional mencapai 100% dari 349 total tenaga their operational areas reached 100% of the total workforce
kerja, mencerminkan kontribusi nyata Bank Ganesha dalam of 349 employees, reflecting Bank Ganesha’s tangible
mendukung pertumbuhan ekonomi dan sosial masyarakat contribution to supporting local community’s economy and
setempat. social growth.
Program Pengembangan dan Pemberdayaan Community Development and Empowerment
Masyarakat Program
Bank Ganesha secara konsisten melaksanakan program Bank Ganesha consistently implements social responsibility
tanggung jawab sosial yang bertujuan untuk menciptakan programs aimed at creating concrete positive impact in
dampak positif yang nyata dalam kehidupan sehari-hari daily life while strengthening relationships and engagement
sekaligus memperkuat hubungan dan keterikatan dengan with the surrounding community. Information on
komunitas sekitar. Informasi mengenai kegiatan tanggung the Bank’s social responsibility activities throughout 2025
jawab sosial yang direalisasikan Bank sepanjang tahun 2025 was outlined as follows:
diuraikan sebagai berikut:
Tanggal Kegiatan Pengembangan dan Pemberdayaan Masyarakat Penyelenggara
Date Community Development and Empowerment Activity Organizer
2025
Kegiatan Tanggung Jawab Sosial
Social Responsibility Activities
Bingkisan berupa paket sembako kepada karyawan outsourcing dalam rangka Hari Raya Idul Fitri
10 Maret 2025 1446 H Bank Ganesha
March 10, 2025
Gift packages in form of staple food for outsourced employees in celebration of Eid al-Fitr 1446 H
21 Maret 2025 Sumbangan buka puasa bersama dan santunan anak yatim dan duafa Masjid Taman Firdaus
March 21, 2025 Donation for breaking the fast together and donation to orphans and the underprivileged Taman Firdaus Mosque
2 September 2025 Partisipasi Bank Ganesha dalam kegiatan donor darah Equity Life Indonesia 38th Anniversary Masjid Taman Firdaus
September 2, 2025 Bank Ganesha’s participation in blood donation in Equity Life Indonesia’s 38th Anniversary Taman Firdaus Mosque
Partisipasi Bank Ganesha pada kegiatan Amartha, Grow For Good: Restoring Nature, Empowering
6 Desember 2025 Communities
Amartha
December 6, 2025 Bank Ganesha’s participation in Amartha’s Grow For Good: Restoring Nature, Empowering
Communities program
Total Kegiatan 4 kegiatan
Total Activities 4 activities
Total Biaya Kegiatan Rp35.398.200,-
Total Activity Costs Rp35,398,200
2024
Total Kegiatan 4 kegiatan
Total Activities 4 activities
Total Biaya Kegiatan Rp72.750.000,-
Total Activity Costs Rp72,750,000
2023
Total Kegiatan 4 kegiatan
Total Activities 4 activities
Total Biaya Kegiatan Rp55.491.500,-
Total Activity Costs Rp55,491,500
PT Bank Ganesha Tbk
398 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 401
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Literasi dan Inklusi Keuangan Financial Literacy and Inclusion
Bank Ganesha berkomitmen mendukung inklusi keuangan Bank Ganesha is committed to supporting financial
melalui peningkatan literasi masyarakat terhadap layanan inclusion by increasing public literacy on banking
perbankan. Inisiatif ini sejalan dengan Peraturan Otoritas Jasa services. This initiative is in line with Financial Services
Keuangan No. 3 Tahun 2023 tentang Peningkatan Literasi dan Authority Regulation No. 3 of 2023 on Enhancing Financial
Inklusi Keuangan di Sektor Jasa Keuangan bagi Konsumen Literacy and Inclusion in the Financial Services Sector
dan Masyarakat, serta Undang-Undang No. 4 Tahun 2023 for Consumers and the Communities, as well as Law
tentang Pengembangan dan Penguatan Sektor Keuangan. No. 4 of 2023 on Development and Strengthening of
Program literasi keuangan Bank Ganesha bertujuan untuk Financial Sector. Bank Ganesha’s financial literacy program
membantu masyarakat memahami dan memanfaatkan aims to help the community understand and optimally
produk perbankan secara optimal, mendukung pertumbuhan utilize banking products, support inclusive economic
ekonomi inklusif, serta meningkatkan kesejahteraan dan growth, and improve welfare and social justice.
keadilan sosial. Melalui pendekatan edukatif ini, Bank Ganesha Through this educational approach, Bank Ganesha
berperan aktif dalam mendorong masyarakat mengambil plays an active role in encouraging the community
keputusan keuangan yang lebih cerdas dan memperluas to make smarter financial decisions and expand
akses ke layanan keuangan yang aman dan terpercaya. access to safe and reliable financial services.
Pada tahun 2025, kegiatan literasi dan inklusi keuangan In 2025, the Bank’s financial literacy and inclusion activities
yang dilakukan Bank sebagai berikut: were as follows:
Kaleidoskop Literasi dan Inklusi Keuangan
Financial Literacy and Inclusion Kaleidoscope
Februari / February 2025
Bank Ganesha secara konsisten mengedukasi nasabah melalui kampanye “Waspada
APK Bodong”. Mengingat meningkatnya modus kejahatan siber yang menargetkan data
pribadi melalui pengiriman file aplikasi (apk) palsu, Bank mengambil langkah proaktif
dengan memberikan panduan praktis kepada nasabah agar tidak sembarang mengklik
tautan dari sumber yang tidak terverifikasi. Inisiatif ini merupakan wujud nyata
komitmen Bank dalam menjaga keamanan aset dan kerahasiaan informasi nasabah di
tengah dinamika ancaman digital yang kian kompleks.
Bank Ganesha consistently educates customers through the “Beware of Fake Application”
campaign. Given the increasing number of cybercrimes targeting personal data through
the delivery of fake application files (apk), the Bank is taking proactive steps by providing
practical guidance to customers to avoid clicking on links from unverified sources. This
initiative demonstrates the Bank’s commitment to maintaining the security of assets and
the confidentiality of customer information amid the increasingly complex digital threats.
14 April-14 Mei / April 14-May 14, 2025
Dalam rangka memeriahkan ulang tahun Bank Ganesha, berbagai promo spesial
dihadirkan sepanjang April 2025. Mulai dari promo tabungan, transaksi mobile banking,
cashback, diskon, hingga hadiah voucher dan merchandise menarik.
To celebrate Bank Ganesha’s anniversary, various special promotions were offered
throughout April 2025, including savings promotions, mobile banking transactions,
cashback, discounts, and attractive gift vouchers and merchandise.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 399
Page 402
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Juni / June 2025
Menghadapi dinamika kejahatan siber di sektor pembayaran, Bank Ganesha konsisten
memberikan panduan preventif bagi pengguna layanan perbankan digital. Melalui kampanye
“Tips Aman Bertransaksi QRIS”, Bank menekankan pentingnya akurasi data transaksi dan
penjagaan keamanan kredensial pribadi. Bank membekali nasabah dengan protokol
keamanan mandiri, seperti verifikasi nama merchant, pengecekan nominal transaksi,
serta perlindungan kerahasiaan PIN. Langkah edukatif ini bertujuan untuk menciptakan
ekosistem pembayaran digital yang aman serta meminimalisir risiko kesalahan transaksi.
Addressing the dynamics of cybercrime in payments sector, Bank Ganesha consistently
provides preventative guidance for users of its digital banking services. Through
the “Safe Tips for QRIS Transactions” campaign, the Bank emphasizes the importance
of accurate transaction data and maintaining the security of personal credentials.
The Bank provides customers with independent security protocols, such as merchant
name verification, transaction amount checking, and PIN confidentiality protection.
These educational measures aim to create a secure digital payment ecosystem and
minimize the risk of transaction errors.
Bank Ganesha mengadakan kegiatan “Bank Goes To School” di Sekolah Pelita Anugerah
2
yang berlokasi di Jakarta Barat yang diikuti oleh sekitar 60 pelajar Sekolah Menengah
Pertama.
Bank Ganesha held a “Bank Goes to School” event at Pelita Anugerah School in West
Jakarta, attended by approximately 60 Junior High School students.
Bank Ganesha kembali mengadakan kegiatan “Bank Goes To School” di Sekolah Santo
3
Yakobus yang berlokasi di Jakarta Utara yang diikuti oleh sekitar 80 pelajar Sekolah
Dasar.
Bank Ganesha once again held a “Bank Goes to School” event at Santo Yakobus School
in North Jakarta, attended by approximately 80 Elementary School students.
PT Bank Ganesha Tbk
400 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 403
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Juli / July 2025
Bank Ganesha berkomitmen menghadirkan edukasi keamanan digital yang relevan
dan mudah diterima masyarakat. Melalui kolaborasi strategis dengan Perhimpunan
Bank Nasional dan kampanye “Sama-Sama Jaga”, Bank meluncurkan konten video
edukatif bertajuk “Gagal Maning Series”. Serial ini secara spesifik mengupas berbagai
modus penipuan daring, mulai dari manipulasi suara, penyalahgunaan kode OTP,
tautan berbahaya (phishing), hingga identitas palsu. Pendekatan naratif dan visual ini
merupakan langkah inovatif Bank dalam memperkuat ketahanan nasabah terhadap
kejahatan finansial berbasis digital.
Bank Ganesha is committed to providing relevant and accessible digital security
education to the community. Through a strategic collaboration with the National
Bank Association and the “Let’s Protect Each Other” campaign, the Bank launched
educational video content titled “Gagal Maning Series”. This series specifically explores
various online fraud methods, from voice manipulation, OTP code misuse, malicious
links (phishing), to fake identities. This narrative and visual approach is an innovative
step by the Bank to strengthen customer resilience against digital-based financial crime.
Bank Ganesha mengadopsi strategi komunikasi berbasis empati untuk memperkuat
literasi digital nasabah. Kampanye “Jangan Jadi Korban” yang dipublikasikan melalui
kanal YouTube resmi Bank Ganesha, menyajikan konten edukatif mengenai konsekuensi
fatal dari kebocoran data. Inisiatif ini merupakan bagian dari upaya berkelanjutan
Bank untuk memastikan nasabah memahami bahwa setiap tindakan di ranah digital
memiliki risiko.
Bank Ganesha adopts an empathy-based communication strategy to strengthen
customer digital literacy. The “Don’t Be a Victim” campaign, published on Bank
Ganesha’s official YouTube channel, presents educational content about the fatal
consequences of data breaches. This initiative is part of the Bank’s ongoing efforts to
ensure customers understand that every action in the digital realm carries risks.
Bank Ganesha menegaskan komitmennya dalam mendukung pemberantasan
aktivitas keuangan ilegal melalui sinergi berkelanjutan dengan Otoritas Jasa Keuangan
dan Satgas PASTI (Pemberantasan Aktivitas Keuangan Ilegal). Melalui kampanye
“Waspada Penipuan”, Bank secara aktif mengedukasi masyarakat untuk mengenali dan
menghindari berbagai modus operandi ilegal, mulai dari tawaran investasi bodong,
pinjaman online ilegal, hingga produk keuangan palsu. Langkah ini merupakan wujud
nyata kepatuhan Bank terhadap regulasi perlindungan nasabah serta peran aktif dalam
menjaga integritas sistem keuangan nasional.
Bank Ganesha affirms its commitment to supporting the eradication of illegal financial
activities through ongoing synergy with the Financial Services Authority and PASTI
(Eradication of Illegal Financial Activities) Task Force. Through the “Fraud Alert”
campaign, the Bank actively educates the community to recognize and avoid various
illegal methods, ranging from fraudulent investment offers and illegal online loans to
counterfeit financial products. This step demonstrates the Bank’s compliance with
customer protection regulations and its active role in maintaining the integrity of
the national financial system.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 401
Page 404
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Agustus / August 2025
Bank Ganesha terus mendorong nasabah untuk mengadopsi gaya hidup finansial yang
4
sehat melalui pemanfaatan fitur digital. Melalui kampanye “Simpan dengan Bijak,
Hidup jadi Enak”, Bank mengedukasi masyarakat mengenai pentingnya penyusunan
anggaran pengeluaran yang terperinci. Dengan memanfaatkan fitur spending tracker
pada aplikasi mobile banking, nasabah kini memiliki kendali penuh untuk memantau
alokasi dana secara real-time, memastikan keseimbangan antara konsumsi, tabungan,
dan dana darurat dalam satu genggaman.
Bank Ganesha continues to encourage customers to adopt a healthy financial
lifestyle through the use of digital features. Through the “Save Wisely, Live Becomes
Easier” campaign, the Bank educates the community on the importance of preparing
a detailed spending budget. By utilizing spending tracker feature on mobile banking
application, customers now have full control to monitor their financial allocation in
real-time, ensuring a balance between consumption, savings, and emergency funds all
within one reach.
Oktober / October 2025
Bank Ganesha berkomitmen penuh dalam menyukseskan agenda Bulan Inklusi
1-15
Keuangan melalui rangkaian kegiatan kompetisi edukatif. Salah satunya melalui
pelaksanaan Digital Quiz yang berlangsung pada 1-15 Oktober 2025. Peserta
berkesempatan memenangkan total hadiah sebesar Rp5 juta.
Bank Ganesha is fully committed to ensuring the success of Financial Inclusion Month
through a series of educational competitions. One such competition was the Digital
Quiz, which took place from October 1-15, 2025. Participants had the opportunity to win
a total prize of Rp5 million.
Dalam rangka menyambut Bulan Inklusi Keuangan sekaligus mendukung Gerakan
1-31
Nasional Cerdas Keuangan (GENCARKAN), Bank Ganesha menghadirkan berbagai
promo menarik selama periode Oktober 2025. Promo mencakup hadiah merchandise,
voucher, dan diskon.
To celebrate Financial Inclusion Month and support the National Financial Intelligence
Movement (GENCARKAN), Bank Ganesha offered various attractive promotions
throughout October 2025. These promotions included merchandise prizes, vouchers,
and discounts.
Dalam rangka mendukung Bulan Inklusi Keuangan (BIK) dan Gerakan Nasional Cerdas
14
Keuangan (GENCARKAN), Bank Ganesha secara aktif menjalankan inisiatif edukasi
bertema “Keuangan Terencana, Hidup Sejahtera”. Edukasi ini dirancang untuk
memberikan pemahaman kepada nasabah mengenai formulasi alokasi dana yang
ideal, mencakup 50% untuk pengeluaran, 30% untuk pemenuhan cicilan, dan 20%
untuk instrumen investasi masa depan.
To support Financial Inclusion Month (BIK) and the National Financial Intelligence
Movement (GENCARKAN), Bank Ganesha actively implements educational initiative
themed “Planned Finances, Prosperous Life”. This education is designed to provide
customers with understanding of the ideal budget allocation formula, which includes
50% for expenses, 30% for installments, and 20% for future investment instruments.
PT Bank Ganesha Tbk
402 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 405
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
November / November 2025
Dalam upaya memitigasi risiko kejahatan siber, Bank Ganesha secara intensif
mengedukasi nasabah melalui kampanye “Waspada Call Center Palsu”. Bank membekali
nasabah dengan daftar saluran komunikasi resmi, baik lisan maupun tertulis, untuk
memastikan setiap interaksi dan pengaduan nasabah dilakukan melalui kanal yang
terverifikasi dan aman. Langkah preventif ini krusial untuk menjaga kerahasiaan data
serta kepercayaan nasabah terhadap layanan Bank.
To mitigate the risk of cybercrime, Bank Ganesha intensively educates customers
through the “Beware of Fake Call Centers” campaign. The Bank provides customers
with a list of official communication channels, both verbal and written, to ensure that
all customer interactions and complaints are handled via verified and secure channels.
This preventative measure is crucial for maintaining data confidentiality and customer
trust in the Bank’s services.
Sarana Pengaduan Masyarakat Community Complaint Facility
Sebagai wujud kepatuhan terhadap standar perlindungan As a form of compliance with consumer protection
konsumen di sektor jasa keuangan, Perseroan memastikan standards in financial services sector, the Company ensures
seluruh aspirasi nasabah terkelola dengan baik melalui that all customer aspirations are properly managed through
sistem Aplikasi Portal Pelindungan Konsumen (APPK) the Financial Services Authority’s Consumer Protection
Otoritas Jasa Keuangan. Portal ini berfungsi sebagai sistem Portal Application (APPK). This portal serves as the official
resmi yang disediakan oleh Otoritas Jasa Keuangan untuk system provided by Financial Services Authority to receive
menerima dan mengelola pengaduan konsumen di sektor and manage consumer complaints in financial services
jasa keuangan yang memfasilitasi penyelesaian sengketa sector, facilitating dispute resolution between customers
antara nasabah dan Pelaku Usaha Jasa Keuangan (PUJK). and Financial Services Providers (PUJK). In the past 3 years,
Dalam 3 tahun terakhir, jumlah pengaduan nasabah yang the number of customer complaints received through
diterima melalui portal APPK Otoritas Jasa Keuangan the Financial Services Authority’s APPK portal is shown as
ditunjukkan sebagai berikut: follows:
2025 2024 2023
Jumlah Jumlah Jumlah
Uraian Sedang Description
Keluhan Selesai Keluhan Selesai Keluhan Selesai
Ditindaklanjuti
Number of Settled Number of Settled Number of Settled
On Follow Up
Complaints Complaints Complaints
Sistem Layanan Financial Information
33 33 - 19 19 7 7
Informasi Keuangan Service System
Perilaku Petugas Behavior of Collection
2 2 - 3 3 - -
Penagihan Officer
Fraud Eksternal
External Fraud (Fraud,
(Penipuan,
Account Hacking,
Pembobolan 1 1 - 1 1 - -
Skimming, and
Rekening, Skimming,
Cyber Crime)
dan Cyber Crime)
Jumlah Tagihan/ Total Bills/Transaction
1 1 - 1 1 - -
Sanggahan Transaksi Disclaimers
Pemblokiran/
Account Blocking/
Penutupan/ 1 1 - - - - -
Closing/Changes
Perubahan Rekening
Restrukturisasi/
Credit/Financing/
Relaksasi Kredit/
3 3 - - - - - Loan Restructuring/
Pembiayaan/
Relaxation
Pinjaman
Permintaan
Document Requests/
Dokumen/Informasi 5 5 - - - - -
Product Information
Produk
Total 46 46 - 24 24 7 7 Total
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 403
Page 406
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pengelolaan Hubungan dengan Mitra Usaha Relationship Management with Business Partners
Hubungan dengan Pemasok Relationship with Suppliers
Perseroan berkomitmen untuk membangun kemitraan yang The Company is committed to building transparent,
transparan, profesional, dan saling menguntungkan dengan professional, and mutually beneficial partnerships with
seluruh pemasok. Setiap hubungan kemitraan didasarkan all suppliers. Every partnership is based on a clear, written
pada kesepakatan yang jelas dan tertulis, melalui kontrak agreement, through a jointly formulated work contract,
kerja yang dirumuskan secara bersama, sehingga kedua so that both parties have a shared understanding of their
belah pihak memiliki pemahaman yang sama mengenai respective rights, obligations, and responsibilities. In its
hak, kewajiban, dan tanggung jawab masing-masing. Dalam implementation, Bank Ganesha always prioritizes the main
pelaksanaannya, Bank Ganesha selalu mengedepankan principles, including:
prinsip-prinsip utama, antara lain:
1. Melakukan proses seleksi pemasok secara adil dan 1. Carrying out a fair supplier selection process that is free
bebas dari praktik korupsi, kolusi, serta nepotisme; from corruption, collusion, and nepotism;
2. Mematuhi seluruh ketentuan yang telah disepakati 2. Complying with all provisions mutually agreed upon in
bersama dalam kontrak kerja sama; cooperation contract;
3. Melakukan evaluasi kinerja secara berkala bersama 3. Conducting periodic performance evaluations with
pemasok; dan suppliers; and
4. Menjamin K3 para pemasok di wilayah operasional Bank. 4. Ensuring suppliers’ OHS in the Bank’s operational area.
Sebagai bagian dari komitmen mendukung pertumbuhan As part of its commitment to supporting local economic
ekonomi lokal, Bank Ganesha mengutamakan pelibatan growth, Bank Ganesha prioritizes the involvement of local
pemasok lokal, yaitu pemasok yang berdomisili di wilayah suppliers, namely those domiciled in the same area as
yang sama dengan lokasi operasional Bank. Kebijakan the Bank’s operational location. This policy is designed to
ini dirancang sebagai bentuk kontribusi nyata terhadap contribute significantly to the economic empowerment
pemberdayaan ekonomi masyarakat sekitar, sekaligus of local communities while simultaneously encouraging
mendorong terciptanya rantai pasok yang lebih efisien, the creation of a more efficient, sustainable, and competitive
berkelanjutan, dan berdaya saing. supply chain.
PT Bank Ganesha Tbk
404 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 407
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Mewujudkan Kepedulian terhadap Lingkungan Hidup
Realizing Concern for the Environment
Pembiayaan dengan Pertimbangan Aspek Financing with Environmental Aspect
Lingkungan Hidup Consideration
Bank Ganesha berkomitmen mendukung pembiayaan Bank Ganesha is committed to supporting financing
bagi debitur yang menjalankan kegiatan usaha dengan for debtors who conduct business activities based on
menerapkan prinsip keberlanjutan. Dalam kebijakan sustainability principles. In this policy, the Bank establishes
ini, Bank menetapkan kebijakan ketat, terutama bagi strict policies, particularly for debtors and prospective
debitur dan calon debitur yang menjalankan kegiatan debtors with business activities that directly impact
usaha yang berdampak langsung pada lingkungan atau the environment or reduce natural resources. Prospective
mengurangi sumber daya alam. Calon nasabah diwajibkan customers are required to submit Environmental Impact
untuk menyerahkan dokumen Analisis Mengenai Dampak Analysis document as one of the main requirements in
Lingkungan sebagai salah satu persyaratan utama the loan application process. This aims to ensure that
dalam proses pengajuan kredit. Hal ini bertujuan untuk prospective customers’ business activities are managed
memastikan bahwa aktivitas usaha calon nasabah dikelola sustainably and do not harm the environment.
secara berkelanjutan dan tidak merugikan lingkungan.
Langkah ini bukan hanya memastikan kepatuhan terhadap This step not only ensures compliance with environmental
regulasi lingkungan, tetapi juga menegaskan bahwa regulations but also confirms that every project funded
setiap proyek yang didanai Bank Ganesha dikelola secara by Bank Ganesha is managed responsibly, provides
bertanggung jawab, memberikan manfaat ekonomi yang concrete economic benefits, and has a positive impact
nyata, serta berdampak positif terhadap pelestarian on environmental conservation. Thus, Bank Ganesha
lingkungan. Dengan demikian, Bank Ganesha mendorong promotes business practices that balance economic growth
praktik bisnis yang seimbang antara pertumbuhan ekonomi and environmental sustainability, while strengthening
dan keberlanjutan lingkungan, sekaligus memperkuat institution’s contribution to sustainable development and
kontribusi institusi terhadap pembangunan berkelanjutan the welfare of the wider community.
dan kesejahteraan masyarakat luas.
Dalam 3 tahun terakhir, Bank Ganesha telah menyalurkan Over the past 3 years, Bank Ganesha has disbursed financing
pembiayaan kepada debitur yang mengimplementasikan to debtors who implement sustainable business practices,
praktik usaha berkelanjutan, sebagaimana diuraikan berikut: as outlined below:
(dalam jutaan Rupiah / in millions of Rupiah)
Sektor Lapangan Usaha 2025 2024 2023 Business Sector
UMKM 694.150 744.590 590.204 MSMEs
Pengelolaan Sumber Daya Alam Hayati dan Lending Management of Biodiversity and
- - 41.086
Penggunaan Lahan yang Berkelanjutan Sustainable Land Use
Transportasi Ramah Lingkungan - - 150 Environmentally Friendly Transportation
Kegiatan Usaha dan/atau Kegiatan Lain yang Business Activities and/or Other
- - 40.291
Berwawasan Lingkungan Lainnya Environmentally Friendly Activities
Penggunaan Material yang Ramah Use of Environmentally Friendly Materials
Lingkungan
Operasional Bank Ganesha umumnya tidak membutuhkan Bank Ganesha’s operations generally do not require
banyak bahan baku, kecuali untuk keperluan administrasi a lot of raw materials, except for administrative and office
dan perkantoran. Meski demikian, Bank secara konsisten needs. Nevertheless, the Bank consistently prioritizes
mengutamakan penggunaan material yang efisien dan the use of efficient and environmentally friendly materials
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 405
Page 408
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
ramah lingkungan dalam setiap aktivitas. Sebagai bagian in all activities. As part of its sustainability commitment,
dari komitmen keberlanjutan, Bank melaksanakan berbagai the Bank implements various programs to raise
program untuk meningkatkan kesadaran lingkungan dan environmental awareness and encourage responsible
mendorong pemanfaatan sumber daya secara bertanggung resource utilization, outlined as follows:
jawab, yang diuraikan sebagai berikut:
Program Penerapan
Program Implementation
Penghematan atau pengurangan penggunaan Mengganti penyediaan air minum kemasan dengan menyediakan gelas atau tumbler, pemakaian kertas
sampah plastik dan/atau kertas bekas sesuai kebutuhan, dan memaksimalkan penyimpanan dokumen dalam bentuk soft copy.
Saving or reducing the use of plastic and/or Replacing bottled drinking water with glasses or tumblers, using used paper as needed, and maximizing
paper waste document storage in soft copy form.
Penggunaan kantong atau goodie bag ramah Menggunakan program kantong atau goodie bag ramah lingkungan dalam berbagai kegiatan acara
lingkungan maupun sebagai merchandise atau barang promosi ke nasabah.
Using eco-friendly goodie bags Using environmentally friendly goodie bag programs in various events and as merchandise or promotional
items to customers.
Pembuatan kampanye melalui poster atau Melakukan kampanye secara rutin.
e-mail terkait dengan upaya pelestarian
lingkungan
Creating campaigns through posters or e-mail Carrying out regular campaigns.
related to environmental conservation efforts
Penerapan budaya Ringkas, Rapi, Resik, Menerapkan budaya 5R dalam lingkungan kerja, meliputi:
Rawat, dan Rajin (5R) • Ringkas (memilah antara barang yang diperlukan dengan yang tidak diperlukan);
• Rapi (menata barang yang diperlukan pada tempat yang memudahkan untuk segera mengambil barang
tersebut);
• Resik (menjaga lingkungan kerja dan seluruh barang dalam keadaan baik dan bersih);
• Rawat (memelihara lingkungan yang sudah bersih dan rapi sepanjang waktu); dan
• Rajin (membuat ringkas, rapi, resik, dan rawat sebelumnya di atas menjadi suatu kebiasaan untuk
pengembangan yang berkelanjutan).
Implementation of Concise, Neat, Clean, Implementings a 5R culture in the work environment, including:
Caring, and Diligent (5R) culture • Concise (sort between necessary and unnecessary items);
• Neat (organize the items needed in a place that makes it easy to immediately pick up the item);
• Clean (keep the work environment and all items in a good and clean condition);
• Caring (maintain a clean and tidy environment at all times); and
• Diligent (make concise, neat, clean, and caring above a habit for sustainable development).
Penggunaan Energi Energy Use
Dalam menjalankan operasional, Bank Ganesha In carrying out its operations, Bank Ganesha relies on
mengandalkan 2 sumber energi utama, yaitu listrik dan 2 main energy sources, namely electricity and fuel supplied
bahan bakar minyak yang dipasok oleh pihak ketiga. by third parties. Electricity is used not only for lighting but
Listrik digunakan tidak hanya untuk penerangan, tetapi also for operating electronic devices and air conditioning.
juga untuk mengoperasikan perangkat elektronik dan Meanwhile, fuel is used for the Bank’s operational vehicles.
pendingin ruangan. Sementara itu, bahan bakar minyak To support energy efficiency, Bank Ganesha consistently
dimanfaatkan untuk kendaraan operasional Bank. Dalam implements various policies and strategic initiatives,
rangka mendukung efisiensi energi, Bank Ganesha secara as follows:
konsisten mengimplementasikan berbagai kebijakan dan
inisiatif strategis sebagai berikut:
1. Mematikan lampu dan perangkat elektronik saat tidak 1. Turn off lights and electronic devices when not in use;
digunakan;
2. Mengganti lampu dengan jenis light emitting diode (LED) 2. Replace lamps with more energy-efficient light emitting
yang lebih hemat energi; diodes (LEDs);
3. Mencatat pembelian bahan bakar minyak untuk setiap 3. Record fuel purchase for each operational vehicle,
kendaraan operasional, sehingga konsumsi dapat so that consumption can be analyzed and adjusted
dianalisis dan disesuaikan dengan rute perjalanan; according to trip routes;
4. Mengurangi rapat tatap muka dan beralih ke rapat 4. Reduce face-to-face meetings and switch to online
daring untuk menekan penggunaan bahan bakar meetings to reduce the use of fuel for vehicle; and
kendaraan; dan
PT Bank Ganesha Tbk
406 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 409
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
5. Melakukan sosialisasi penghematan energi secara aktif 5. Actively promote energy conservation among
kepada karyawan. employees.
Jumlah dan Intensitas Energi yang Digunakan Amount and Intensity of Energy Used
Berikut adalah uraian terkait jumlah dan intensitas The amount and intensity of energy use in the Bank’s
penggunaan energi dalam kegiatan operasional Bank operational activities over the past 3 years are as follows:
selama 3 tahun terakhir:
Satuan
Uraian 2025 2024 2023 Description
Unit
Penggunaan Listrik secara Langsung kWh 740.026 646.481 740.323 Direct Electricity Use
Penggunaan Listrik secara Tidak
kWh - - - Indirect Electricity Use
Langsung
kWh 740.026 646.481 740.323
Total Penggunaan Listrik Total Electricity Use
gigajoule 2.664,09 2.327,33 2.665,16
Total Penggunaan Bahan Bakar liter 34.507 51.137 8.312
Total Fuel Oil Use
Minyak gigajoule 1.180,1 1.748,89 334,13
Total Penggunaan Energi gigajoule 3.844,19 4.076,22 2.999,29 Total Energy Use
jutaan Rupiah
Pendapatan Bunga 714.085 723.201 592.752 In\terest Income
millions of Rupiah
Intensitas Penggunaan Energi gigajoule/jutaan Rupiah Energy Use Intensity to Interest
0,00538 0,00564 0,00506
terhadap Pendapatan Bunga gigajoule/millions of Rupiah Income
Efisiensi Penggunaan Energi gigajoule/jutaan Rupiah Energy Use Efficiency to Interest
0,00025 (0,00058) 0,00169
terhadap Pendapatan Bunga gigajoule/millions of Rupiah Income
Penggunaan Energi Terbarukan Renewable Energy Use
Di tahun 2025, Bank Ganesha belum menerapkan In 2025, Bank Ganesha did not implement the use
penggunaan sumber energi terbarukan dalam kegiatan of renewable Nevertheless, Bank Ganesha realizes
operasional. Meskipun demikian, Bank Ganesha menyadari the importance of transitioning to clean and sustainable
pentingnya transisi menuju energi bersih dan berkelanjutan energy as a contribution to the national efforts to
sebagai bagian dari kontribusi terhadap upaya nasional reduce Greenhouse Gas (GHG) emissions, and the global
dalam pengurangan emisi Gas Rumah Kaca (GRK), serta commitment to addressing climate change. To date,
komitmen global terhadap penanggulangan perubahan improving energy efficiency remains a top priority in
iklim. Saat ini, peningkatan efisiensi energi tetap menjadi operational management. Going forward, Bank Ganesha
prioritas utama dalam pengelolaan operasional. Ke is committed to exploring and implementing the potential
depan, Bank Ganesha berkomitmen untuk mengeksplorasi use of clean energy as a strategic step towards a more
dan mengimplementasikan potensi penggunaan energi environmentally friendly and sustainable operational
bersih sebagai langkah strategis menuju masa depan future.
operasional yang lebih ramah lingkungan dan berkelanjutan.
Pengendalian Emisi Emission Control
Bank menyadari bahwa meskipun aktivitas operasionalnya The Bank realizes that though its operational activities do
tidak memberikan kontribusi signifikan terhadap emisi not contribute significantly to GHG emissions, the Bank
GRK, Bank tetap memiliki potensi dampak, terutama still has potential impacts, particularly from the use of
dari penggunaan bahan bakar minyak untuk kendaraan fuel for operational vehicles and electricity consumption.
operasional dan konsumsi energi listrik. Sebagai bagian As part of the strategy towards Net Zero, Bank Ganesha has
dari strategi menuju Net Zero, Bank Ganesha telah implemented the following steps:
mengimplementasikan langkah-langkah berikut:
1. Penanaman pohon dan tanaman hias di berbagai area 1. Planting trees and ornamental plants in various areas
Bank untuk meningkatkan produksi oksigen, menyerap of the Bank to increase oxygen production, absorb dust,
debu, serta mengurangi kebisingan, bekerja sama and reduce noise, by collaborating with the building
dengan pihak gedung; management;
2. Mendorong penggunaan transportasi umum oleh 2. Encouraging the use of public transportation by
karyawan, seperti bus atau angkutan umum lainnya; employees, such as buses or other public transportation;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 407
Page 410
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
3. Optimalisasi penggunaan kendaraan operasional, 3. Optimizing operational vehicle use, including for
termasuk untuk perjalanan dinas luar kota, agar lebih business trips out-of-town, to be more efficient;
efisien;
4. Dukungan terhadap penggunaan kendaraan elektrifikasi 4. Supporting the use of more environmentally friendly
yang lebih ramah lingkungan, termasuk melalui electrified vehicles, including by providing electric
penyediaan fasilitas pengisian daya listrik bekerja sama charging facilities in collaboration with the building
dengan pihak gedung dan pihak terkait; management and related parties;
5. Penerapan efisiensi energi di kantor-kantor operasional; 5. Implementing energy efficiency in operational offices;
6. Pemanfaatan teknologi ramah lingkungan; 6. Utilizing environmentally friendly technology;
7. Optimalisasi sistem digital untuk mengurangi konsumsi 7. Optimizing digital systems to reduce paper consumption;
kertas; dan and
8. Edukasi internal guna meningkatkan kesadaran 8. Providing internal education to raise employee
karyawan terhadap pentingnya pengurangan jejak awareness on the importance of reducing carbon
karbon. footprint.
Jumlah dan Intensitas Emisi yang Dihasilkan Amount and Intensity of Generated Emissions
Adapun jumlah dan intensitas emisi yang dihasilkan Bank The amount and intensity of emissions generated by
Ganesha dalam 3 tahun terakhir diungkapkan sebagai berikut: Bank Ganesha over the past 3 years are disclosed as follows:
Satuan
Uraian 2025 2024 2023 Description
Unit
Listrik TonCO2eq 546,72 607,69 695,90 Electricity
Bahan Bakar Minyak TonCO2eq 79,71 137,83 22,40 Fuel Oil
Total Emisi TonCO2eq 626,43 745,52 718,30 Total Emissions
jutaan Rupiah
Pendapatan Bunga 714.085 723.201 592.752 Interest Income
millions of Rupiah
Intensitas Emisi terhadap TonCO2eq/jutaan Rupiah
0,00088 0,00103 0,00121 Emission Intensity to Interest Income
Pendapatan Bunga TonCO2eq/millions of Rupiah
Efisiensi Emisi terhadap Pendapatan TonCO2eq/jutaan Rupiah Emission Efficiency to Interest
0,00015 0.00018 0,00035
Bunga TonCO2eq/millions of Rupiah Income
Penggunaan Air Water Use
Bank Ganesha memanfaatkan air bersih yang disuplai oleh Bank Ganesha utilizes clean water supplied by the Regional
Perusahaan Daerah Air Minum (PDAM) untuk memenuhi Drinking Water Company (PDAM) to meet its day-to-
kebutuhan operasional sehari-hari, termasuk sanitasi, day operational needs, including sanitation, religious
kegiatan peribadatan, dan aktivitas pendukung lainnya. activities, and other supporting activities. To maintain
Dalam rangka menjaga kelestarian sumber daya air, Bank the sustainability of water resources, Bank Ganesha
Ganesha secara konsisten menanamkan budaya hemat air consistently instills a culture of water conservation throughout
di seluruh lingkungan operasional melalui berbagai langkah its operational environment through various strategic
strategis, antara lain: measures, including:
1. Memanfaatkan teknologi hemat air, seperti sensor keran 1. Utilizing water-saving technology, such as automatic
otomatis untuk mengurangi pemborosan; tap sensor to reduce waste;
2. Meningkatkan kesadaran karyawan akan pentingnya 2. Increasing employee awareness on the importance
menghemat air melalui kampanye internal, seperti of saving water through internal campaigns, such as
pemasangan poster dan pemberian imbauan di area installing posters and providing warnings in water
sumber air (keran air); dan source areas (water taps); and
3. Melakukan pemeliharaan berkala, termasuk pemeriksaan 3. Conducting regular maintenance, including checking
kondisi keran, shower, toilet, dan meteran air untuk the condition of taps, showers, toilets, and water meters
mencegah kebocoran dan meminimalkan pemborosan air. to prevent leaks and minimize water waste.
PT Bank Ganesha Tbk
408 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 411
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Jumlah dan Intensitas Penggunaan Air Amount and Intensity of Water Use
Rincian mengenai jumlah dan intensitas air yang digunakan Details on the amount and intensity of water used at Bank
di Bank Ganesha selama 3 tahun terakhir diuraikan sebagai Ganesha over the past 3 years are outlined below:
berikut:
Satuan
Uraian 2025 2024 2023 Description
Unit
Air kWh 1.950 9.627 9.827 Water
jutaan Rupiah
Pendapatan Bunga 714.085 723.201 592.752 Interest Income
millions of Rupiah
Intensitas Penggunaan Air terhadap m3/jutaan Rupiah
0,00273 0,01331 0,01658 Intensity of Water Use on Interest Income
Pendapatan Bunga m3/millions of Rupiah
Efisiensi Penggunaan Air terhadap m3/jutaan Rupiah
0,01058 0,00327 0,00439 Emission Efficiency to Interest Income
Pendapatan Bunga m3/millions of Rupiah
Keanekaragaman Hayati Biodiversity
Sebagai perusahaan yang bergerak di sektor perbankan, As a company operating in banking sector, Bank Ganesha’s
kegiatan operasional Bank Ganesha tidak memiliki dampak operational activities have no direct impact on biodiversity.
langsung terhadap keanekaragaman hayati. Namun Nevertheless, in line with sustainability principles, the Bank
demikian, sejalan dengan prinsip keberlanjutan, Bank remains committed to supporting biodiversity conservation
tetap berkomitmen untuk mendukung upaya pelestarian efforts, given its important ecological value for life. This
keanekaragaman hayati mengingat pentingnya nilai commitment is manifested through various policies and
ekologis bagi kehidupan. Komitmen tersebut diwujudkan initiatives, including:
melalui berbagai kebijakan dan inisiatif, antara lain:
1. Pengembangan ruang terbuka hijau di area sekitar kantor; 1. Developing green open spaces in office area;
2. Penempatan dan pemeliharaan tanaman hias di 2. Placing and maintaining ornamental plants in
lingkungan kerja untuk menciptakan suasana yang the work environment to create a green and beautiful
hijau dan asri; atmosphere;
3. Kolaborasi dengan pengelola gedung dalam upaya 3. Collaborating with building managers to expand green
memperluas area hijau serta meningkatkan kualitas areas and improve the quality of office environment;
lingkungan kantor; dan and
4. Pelaksanaan program penanaman dan pemeliharaan 4. Implementing plant planting and maintenance
tanaman secara konsisten sebagai bagian dari dukungan programs consistently as part of supports to the local
terhadap ekosistem lokal. ecosystem.
Pengelolaan Limbah Waste Management
Bank Ganesha mengadopsi prinsip Reduce, Reuse, dan Bank Ganesha adopts the Reduce, Reuse, and Recycle (3R)
Recycle (3R) dalam pengelolaan limbah sebagai bagian dari principles in waste management as part of its commitment to
komitmen terhadap praktik operasional yang berkelanjutan. sustainable operational practices. In carrying out its operations,
Dalam menjalankan operasional, Bank menghasilkan the Bank generates domestic waste, particularly paper
limbah domestik, khususnya limbah kertas. Pengelolaan waste. Such waste is managed through the collaboration
limbah tersebut dilakukan melalui kerja sama dengan with certified building managers who are responsible
pengelola gedung yang tersertifikasi dan bertanggung for processing the waste in accordance with applicable
jawab dalam mengolah limbah sesuai dengan standar dan environmental standards and regulations.
ketentuan lingkungan yang berlaku.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 409
Page 412
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Jumlah Limbah dan Efluen yang Dihasilkan Amount of Waste and Effluent Generated
Jumlah limbah dan efluen yang dihasilkan dari seluruh The amount of waste and effluent generated from all Bank
aktivitas Bank selama 3 tahun terakhir ditunjukkan sebagai activities over the past 3 years are shown as follows:
berikut:
Satuan
Uraian 2025 2024 2023 Description
Unit
Limbah B3 Ton 345 343 Belum Hazardous Waste
dilakukan
Limbah Padat Non-B3 Ton 370,5 367,4 Non-Hazardous Solid Waste
pengukuran.
No
Efluen Cair Liter 21.424.000 21.933.000 measurement Liquid Effluent
taken yet.
Tumpahan yang Terjadi Spills Occurring
Sepanjang tahun 2025, tidak terdapat insiden tumpahan Throughout 2025, there were no incidents of waste spills
limbah di lingkungan Bank. Pencapaian ini mencerminkan within the Bank. This achievement reflects the effectiveness
efektivitas pengelolaan limbah yang dilaksanakan of waste management, implemented in accordance with
sesuai dengan standar dan prosedur yang berlaku, serta applicable standards and procedures, and the Bank’s
komitmen Bank dalam menjaga operasional yang aman commitment to maintaining safe and environmentally
dan ramah lingkungan. friendly operations.
Kampanye Terkait Kepedulian Lingkungan Campaign Related to Environmental Concern
Hidup
Pada tahun 2025, Bank Ganesha meluncurkan kampanye In 2025, Bank Ganesha launched an environmental
peduli lingkungan yang bertujuan menciptakan dampak care campaign aimed at creating a positive impact on
positif bagi masyarakat dan lingkungan. Melalui kampanye the community and environment. Through this campaign,
ini, Bank mendorong partisipasi aktif karyawan, nasabah, the Bank encourages the active participation of employees,
serta masyarakat untuk bersama-sama menjaga kelestarian customers, and the community to jointly preserve
bumi sebagai tanggung jawab bersama. Adapun kegiatan the earth as a shared responsibility. The activities carried
yang diselenggarakan meliputi: out include:
Hemat kertas setiap hari
Januari / January 2025
Save paper on a daily basis
Sayangi bumi dengan pakai tumbler untuk mendukung green lifestyle
Februari / February 2025
Care for the earth by using tumbler to support green lifestyle
PT Bank Ganesha Tbk
410 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 413
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Gunakan air seperlunya
Maret / March 2025
Use water sparingly
Matikan lampu jika tak terpakai
April / April 2025
Turn off lights when not in use
Pakai kertas secukupnya untuk gaya hidup ramah lingkungan
Mei / May 2025
Use paper as necessary for environmentally friendly lifestyle
Sortir sampah agar mudah diolah
Juni / June 2025
Sort waste for easy processing
Pakai lunchbox untuk mendukung green lifestyle
Juli / July 2025
Use lunchboxes to support green lifestyle
Pakai tissue seperlunya
Agustus / August 2025
Use tissues as necessary
Pakai transportasi umum, dukung gaya hidup ramah lingkungan
September / September 2025
Use public transportation, support environmentally friendly lifestyle
Pakai kendaraan listrik, dukung gaya hidup ramah lingkungan
Oktober / October 2025
Use electric vehicles, support environmentally friendly lifestyle
Menanam pohon, dukung gaya hidup ramah lingkungan
November / November 2025
Plant trees, support environmentally friendly lifestyle
Jaga kebersihan dengan tidak membuang sampah sembarangan
Desember / December 2025
Maintain cleanliness by not littering
Sarana Pengaduan Masalah Lingkungan Complaint Channel for Environmental
Hidup Problem
Hingga akhir tahun 2025, Bank Ganesha belum memiliki Until the end of 2025, Bank Ganesha did not have any
saluran khusus untuk pengaduan terkait aktivitas bisnis dedicated channel for complaints related to business
yang berdampak pada lingkungan hidup. Meskipun activities that impacted the environment. Nevertheless,
demikian, Bank tetap berkomitmen menjaga transparansi the Bank remains committed to maintaining transparency
dan secara aktif menerima masukan masyarakat guna and actively receiving public input to ensure that its business
memastikan aktivitas bisnis berjalan efektif, akuntabel, dan activities are effective, accountable, and meet community
sesuai dengan kebutuhan masyarakat. Pada tahun 2025, needs. In 2025, Bank Ganesha received no complaints
Bank Ganesha tidak menerima pengaduan terkait aspek related to environmental aspects arising from the Bank’s
lingkungan hidup yang timbul dari aktivitas operasional operational or business activities.
maupun kegiatan usaha Bank.
Biaya Lingkungan Hidup Environmental Costs
Sepanjang tahun 2025, Bank Ganesha belum mengalokasikan Throughout 2025, Bank Ganesha did not yet allocate specific
dana secara spesifik untuk melaksanakan berbagai program funds to implement various environmental management
pengelolaan lingkungan di seluruh wilayah operasional. programs across its operational areas.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 411
Page 414
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Verifikasi Tertulis dari Pihak Independen
Written Verification from Independent Party
Laporan Keberlanjutan ini tidak dilakukan verifikasi oleh This Sustainability Report has not been verified by
penyedia jasa assurance eksternal. Namun demikian, Bank an external assurance service provider. Nonetheless,
menjamin bahwa seluruh informasi yang disampaikan the Bank guarantees that all information presented in this
dalam Laporan Keberlanjutan ini adalah benar dan faktual. Sustainability Report is true and factual.
Tanggapan terhadap Umpan Balik Laporan Keberlanjutan
Tahun Sebelumnya
Response to Feedback from Previous Year’s Sustainability Report
Bank tidak mendapatkan tanggapan spesifik terkait The Bank did not receive any specific responses regarding
Laporan Keberlanjutan 2024 yang diterbitkan. Meskipun the published 2024 Sustainability Report. Nevertheless,
demikian, Bank terus menyempurnakan laporan tahun the Bank continues to refine the 2025 report to comply
2025 agar memenuhi standar penulisan, yaitu Peraturan with the writing standards, namely Financial Services
Otoritas Jasa Keuangan No. 51/POJK.03/2017. Bank Authority Regulation No. 51/POJK.03/2017. The Bank
berharap laporan ini menjadi sumber informasi terpercaya expects this report to be a reliable source of information
tentang kinerja keberlanjutan Bank beserta dampak yang on the Bank’s sustainability performance along with its
ditimbulkannya selama tahun pelaporan. impacts throughout the reporting year.
PT Bank Ganesha Tbk
412 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 415
Tanggung Jawab Laporan Tahunan dan
Laporan Keberlanjutan
Annual Report and Sustainability Report Responsibility
SURAT PERNYATAAN ANGGOTA DIREKSI DAN ANGGOTA DEWAN KOMISARIS
TENTANG TANGGUNG JAWAB ATAS LAPORAN TAHUNAN DAN LAPORAN KEBERLANJUTAN 2025
PT BANK GANESHA TBK
Statement of Members of the Board of Directors and the Board of Commissioners on the Responsibility
for the 2025 Annual Report and Sustainability Report of PT Bank Ganesha Tbk
Kami, yang bertanda tangan di bawah ini, menyatakan We, the undersigned, hereby declare that all information
bahwa semua informasi dalam Laporan Tahunan dan in the Annual Report and Sustainability Report of
Laporan Keberlanjutan PT Bank Ganesha Tbk tahun 2025 PT Bank Ganesha Tbk for year 2025 has been fully contained
telah dimuat secara lengkap dan bertanggung jawab and we shall be fully responsible to the correctness of
penuh atas kebenaran isi Laporan Tahunan dan Laporan contents in the Annual Report and Sustainability Report of
Keberlanjutan ini. the Company.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Jakarta, April 2026
Dewan Komisaris
Board of Commissioners
Marcello Theodore Taufik
Presiden Komisaris
President Commissioner
Lisawati Sudarto Trisna Chandra
Komisaris Komisaris Independen Komisaris Independen
Commissioner Independent Commissioner Independent Commissioner
Direksi
Board of Directors
Setiawan Kumala
Presiden Direktur
President Director
Suroso Arif Wicaksono Ibrahim
Direktur Direktur Direktur
Director Director Director
Page 416
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penyampaian Laporan Tahunan Berdasarkan
SEOJK No. 16/SEOJK.04/2021
Criteria for Annual Report Submission based on
SEOJK No. 16/SEOJK.04/2021
Kriteria Penjelasan Halaman
Criteria Explanation Page
Ketentuan Umum
General Provisions
Laporan Tahunan disajikan dalam bentuk dokumen cetak dan dokumen elektronik.
The Annual Report is presented in the form of printed documents and electronic documents.
Laporan Tahunan yang disajikan dalam bentuk dokumen cetak, dicetak pada kertas yang berwarna terang, berkualitas baik, berukuran A4, dijilid,
dan dapat diperbanyak dengan kualitas yang baik.
The Annual Report is presented in hardcopy format, printed on bright colored paper, of good quality, A4 size, bound, and can be reproduced in
good quality.
Laporan Tahunan dapat menyajikan informasi berupa gambar, grafik, tabel, dan/atau diagram dengan mencantumkan judul dan/atau keterangan
yang jelas, sehingga mudah dibaca dan dipahami.
The Annual Report can present information in the form of pictures, graphs, tables, and/or diagrams by including clear titles and/or descriptions,
so that they are easy to read and understand.
Laporan Tahunan yang disajikan dalam bentuk dokumen elektronik merupakan Laporan Tahunan yang dikonversi dalam portable document format (PDF).
The Annual Report presented in the form of an electronic document is an Annual Report that is converted in portable document format (PDF).
Isi Laporan Tahunan
Annual Report Contents
Kilas Kinerja
Performance Highlights
Ikhtisar data keuangan penting Informasi memuat antara lain: 8
memuat informasi keuangan 1. Pendapatan/penjualan;
yang disajikan dalam bentuk 2. Laba bruto;
perbandingan selama 3 tahun 3. Laba (rugi);
buku atau sejak memulai usahanya 4. Jumlah laba (rugi) yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan
jika emiten atau perusahaan publik non-pengendali;
tersebut menjalankan kegiatan 5. Total laba (rugi) komprehensif;
usahanya kurang dari 3 tahun. 6. Jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada pemilik entitas induk dan
kepentingan non-pengendali;
7. Laba (rugi) per saham;
8. Jumlah aset;
9. Jumlah liabilitas;
10. Jumlah ekuitas;
11. Rasio laba (rugi) terhadap jumlah aset;
12. Rasio laba (rugi) terhadap ekuitas;
13. Rasio laba (rugi) terhadap pendapatan;
14. Rasio lancar;
15. Rasio liabilitas terhadap ekuitas;
16. Rasio liabilitas terhadap jumlah aset; dan
17. Informasi dan rasio keuangan lainnya yang relevan dengan perusahaan dan jenis industrinya.
Summary of important financial Information includes, among others:
data contains financial information 1. Revenue/sales;
presented in comparative form 2. Gross profit;
for 3 financial years or since 3. Profit (loss);
the business starts if the issuer 4. Total profit (loss) attributable to owners of the parent entity and non-controlling interests;
or public company started its 5. Total comprehensive profit (loss);
business in less than 3 years ago. 6. Total comprehensive profit (loss) attributable to owners of the parent entity and non-controlling interests;
7. Earnings (loss) per share;
8. Total assets;
9. Total liabilities;
10. Total equity;
11. Profit (loss) to total assets ratio;
12. Profit (loss) to equity ratio;
13. Profit (loss) to revenue ratio;
14. Current ratio;
15. Liabilities to equity ratio;
16. Liabilities to total assets ratio; and
17. Information and other financial ratios that are relevant to the company and the type of industry.
PT Bank Ganesha Tbk
414 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 417
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kriteria Penjelasan Halaman
Criteria Explanation Page
Informasi Saham Informasi saham bagi Perusahaan Terbuka paling sedikit memuat: 13
1. Saham yang telah diterbitkan untuk setiap masa triwulan yang disajikan dalam bentuk perbandingan
selama 2 tahun buku terakhir, paling sedikit memuat:
a. Jumlah saham yang beredar;
b. Kapitalisasi pasar berdasarkan harga pada bursa efek tempat saham dicatatkan;
c. Harga saham tertinggi, terendah, dan penutupan berdasarkan harga pada bursa efek tempat saham
dicatatkan; dan
d. Volume perdagangan pada bursa efek tempat saham dicatatkan;
Informasi dalam huruf b), huruf c) dan huruf d) hanya diungkapkan jika sahamnya tercatat di
bursa efek;
2. Dalam hal terjadi aksi korporasi yang menyebabkan terjadinya perubahan pada saham, seperti
pemecahan saham (stock split), penggabungan saham (reverse stock), dividen saham, saham bonus,
perubahan nilai nominal saham, penerbitan efek konversi, serta penambahan dan pengurangan
modal, informasi saham sebagaimana dimaksud pada angka 1) ditambahkan penjelasan paling sedikit
mengenai:
a. Tanggal pelaksanaan aksi korporasi;
b. Rasio pemecahan saham (stock split), penggabungan saham (reverse stock), dividen saham, saham
bonus, jumlah efek konversi yang diterbitkan, dan perubahan nilai nominal saham;
c. Jumlah saham beredar sebelum dan sesudah aksi korporasi;
d. Jumlah efek konversi yang dilaksanakan (jika ada); dan
e. Harga saham sebelum dan sesudah aksi korporasi;
3. Dalam hal terjadi penghentian sementara perdagangan saham (suspension) dan/atau pembatalan
pencatatan saham (delisting) dalam tahun buku, dijelaskan alasan penghentian sementara
perdagangan saham (suspension) dan/atau pembatalan pencatatan saham (delisting) tersebut; dan
4. Dalam hal penghentian sementara perdagangan saham (suspension) sebagaimana dimaksud pada
angka 3) dan/atau proses pembatalan pencatatan saham (delisting) masih berlangsung hingga akhir
periode laporan tahunan, dijelaskan tindakan yang dilakukan untuk menyelesaikan penghentian
sementara perdagangan saham (suspension) dan/atau pembatalan pencatatan saham (delisting)
tersebut.
Share Information Information on shares for Public Companies at least contains:
1. Shares that have been issued for each quarter, presented in comparative form for the last 2 financial
years, at least contain:
a. Number of outstanding shares;
b. Market capitalization based on the price on the stock exchange where the shares are listed;
c. The highest, lowest, and closing share prices based on the price on the stock exchange where
the shares are listed; and
d. Trading volume on the stock exchange where the shares are listed;
Information in letter b), letter c) and letter d) is only disclosed if the shares are listed on the stock
exchange;
2. In the event of a corporate action causing a change in shares, such as stock split, reverse stock, share
dividends, bonus shares, changes in the nominal value of shares, issuance of convertible securities, as
well as capital increase and decrease, share information as referred to in number 1) shall be added with
an explanation of at least:
a. The corporate action execution date;
b. Ratio of stock split, reverse stock, stock dividends, bonus shares, number of convertible securities
issued, and changes in share par value;
c. The number of outstanding shares before and afer the corporate action;
d. The number of convertible securities executed (if any); and
e. Share prices before and afer corporate actions;
3. In the event of temporary suspension of share trading and/or delisting of share in the financial year,
the reasons for the temporary suspension of share trading and/or delisting of share must be explained;
and
4. In the event of temporary suspension of share trading as referred to in number 3) and/or the process of
delisting of shares is still ongoing at the end of the annual report period, the actions taken to resolve
the temporary suspension of share trading and/or delisting of share must be explained.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 415
Page 418
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penjelasan Halaman
Criteria Explanation Page
Laporan Direksi dan Dewan Komisaris
Report of the Board of Directors and Board of Commissioners
Laporan Direksi Laporan Direksi paling sedikit memuat uraian singkat mengenai: 32
1. Kinerja emiten atau perusahaan publik, paling sedikit memuat:
a. Strategi dan kebijakan strategis emiten atau perusahaan publik;
b. Peranan Direksi dalam perumusan strategi dan kebijakan strategis emiten atau perusahaan publik;
c. Proses yang dilakukan Direksi untuk memastikan implementasi strategi emiten atau perusahaan
publik;
d. Perbandingan antara hasil yang dicapai dengan yang ditargetkan emiten atau perusahaan publik; dan
e. Kendala yang dihadapi emiten atau perusahaan publik;
2. Gambaran tentang prospek usaha emiten atau perusahaan publik; dan
3. Penerapan tata kelola emiten atau perusahaan publik.
Board of Directors’ Report The Board of Directors’ report contains at least a brief description of:
1. Performance of issuers or public companies, at least includes:
a. Issuer’s or Public Company’s strategy and strategic policies;
b. The role of the Board of Directors in formulating the strategy and strategic policies of the issuer or
public company;
c. The process carried out by the Board of Directors to ensure the implementation of the issuer’s or
public company’s strategy;
d. Comparison between the results achieved and those targeted by the issuer or public company; and
e. Obstacles faced by Issuers or Public Companies;
2. An overview of the business prospects of the issuer or public company; and
3. Implementation of issuer or public company governance.
Laporan Dewan Komisaris Laporan Dewan Komisaris paling sedikit memuat uraian singkat mengenai: 26
1. Penilaian terhadap kinerja Direksi mengenai pengelolaan emiten atau perusahaan publik, termasuk
pengawasan Dewan Komisaris dalam perumusan dan implementasi strategi emiten atau perusahaan
publik yang dilakukan oleh Direksi;
2. Pandangan atas prospek usaha emiten atau perusahaan publik yang disusun oleh Direksi; dan
3. Pandangan atas penerapan tata kelola emiten atau perusahaan publik.
Board of Commissioners’ Report The Board of Commissioners’ report contains at least a brief description of:
1. Assessment of the Board of Directors’ performance regarding the management of the issuer or public
company, including the Board of Commissioners’ oversight in the formulation and implementation of
the issuer’s or public company’s strategy carried out by the Board of Directors;
2. Views on the business prospects of the issuer or public company prepared by the Board of Directors; and
3. Views on the implementation of governance of the issuer or public company.
Profil Perusahaan
Company Profile
1. Nama emiten atau perusahaan publik termasuk apabila terdapat perubahan nama, alasan perubahan, dan tanggal efektif perubahan nama 46
pada tahun buku.
1. Name of issuer or public company including if there is a name change, reasons for the change, and the efective date of the name change in
the financial year.
2. Akses terhadap emiten atau a. Alamat; 46
perusahaan publik termasuk b. Nomor telepon;
kantor cabang atau kantor c. Alamat surat elektronik; dan
perwakilan yang memungkinkan d. Alamat situs web.
masyarakat dapat memperoleh
informasi mengenai emiten atau
perusahaan publik.
2. Access to Issuers or public a. Address;
companies including branch b. Phone number;
ofices or representative ofices c. Electronic mail address; and
that enable the public to obtain d. Website address.
information about issuers or
public companies.
3. Riwayat singkat emiten atau perusahaan publik. 47
3. Brief history of issuer or public company.
4. Visi dan misi emiten atau perusahaan publik serta budaya perusahaan (corporate culture) atau nilai-nilai perusahaan. 50
4. Issuer’s or public company’s vision and mission and corporate culture or corporate values.
5. Kegiatan usaha menurut Anggaran Dasar terakhir, kegiatan usaha yang dijalankan pada tahun buku, serta jenis barang dan/atau jasa yang 54
dihasilkan.
5. Business activities according to the latest Articles of Association, business activities carried out in the financial year, and types of goods
and/or services produced.
PT Bank Ganesha Tbk
416 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 419
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kriteria Penjelasan Halaman
Criteria Explanation Page
6. Wilayah operasional emiten atau perusahaan publik; wilayah operasional merupakan wilayah atau daerah pelaksanaan kegiatan operasional 70
atau jangkauan dari kegiatan operasional perusahaan.
6. The operational area of the issuer or public company; operational area is the area or region where the operational activities take place or
the coverage area of the company’s operational activities.
7. Struktur organisasi emiten atau perusahaan publik dalam bentuk bagan, paling sedikit sampai dengan struktur 1 tingkat di bawah Direksi 72
termasuk komite di bawah Direksi (jika ada) dan komite di bawah Dewan Komisaris, disertai dengan nama dan jabatan.
7. The organizational structure of the issuer or public company in the form of a chart, at least up to 1 level below the Board of Directors including
committees under the Board of Directors (if any) and committees under the Board of Commissioners, accompanied by names and positions.
8. Daftar keanggotaan asosiasi industri baik dalam skala nasional maupun internasional yang berkaitan dengan penerapan keuangan 23
berkelanjutan.
8. List of industry association memberships both on a national and international scale related to the implementation of sustainable finance.
9. Profil Direksi. a. Nama dan jabatan yang sesuai dengan tugas dan tanggung jawab; 79
b. Foto terbaru;
c. Usia;
d. Kewarganegaraan;
e. Riwayat pendidikan dan/atau sertifikasi;
f. Riwayat jabatan, meliputi informasi:
1) Dasar hukum pengangkatan sebagai anggota Direksi pada emiten atau perusahaan publik yang
bersangkutan;
2) Rangkap jabatan, baik sebagai anggota Direksi, anggota Dewan Komisaris, dan/atau anggota komite
serta jabatan lainnya baik di dalam maupun di luar emiten atau perusahaan publik. Dalam hal
anggota Direksi tidak memiliki rangkap jabatan, maka diungkapkan mengenai hal tersebut; dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau perusahaan
publik;
g. Hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, Pemegang Saham Utama,
dan Pengendali baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi nama
pihak yang terafiliasi. Dalam hal anggota Direksi tidak memiliki hubungan afiliasi, maka Emiten Atau
Perusahaan Publik Mengungkapkan hal tersebut; dan
h. Perubahan komposisi anggota Direksi dan alasan perubahannya. Dalam hal tidak terdapat perubahan
komposisi anggota Direksi, maka diungkapkan mengenai hal tersebut.
9. Board of Directors’ Profile. a. Name and position according to duties and responsibilities;
b. Latest photos;
c. Age;
d. Citizenship;
e. Educational history and/or certification;
f. Position history, including information on:
1) The legal basis of appointment as a member of the Board of Directors of the issuer or public company
concerned;
2) Concurrent positions, as members of the Board of Directors, members of the Board of Commissioners,
and/or committee members as well as other positions inside and outside the issuer or public
company. In the event that members of the Board of Directors do not have concurrent positions, then
this shall be disclosed; and
3) Work experience and time period inside and outside the issuer or public company;
g. Afiliation with other members of the Board of Directors, members of the Board of Commissioners, Major
and Controlling Shareholders, either directly or indirectly up to individual owners, including names of
afiliated parties. In the event that members of the Board of Directors have no afiliation, then the issuer
or public company shall disclose this matter; and
h. Changes in the composition of members of the Board of Directors and reasons for the changes. In
the event that there is no change in the composition of the members of the Board of Directors, this shall
be disclosed.
10. Profil Dewan Komisaris. a. Nama dan jabatan; 74
b. Foto terbaru;
c. Usia;
d. Kewarganegaraan;
e. Riwayat pendidikan dan/atau sertifikasi;
10. Board of Commissioners’ Profile. a. Name and position;
b. Latest photos;
c. Age;
d. Citizenship;
e. Educational history and/or certification;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 417
Page 420
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penjelasan Halaman
Criteria Explanation Page
10. Profil Dewan Komisaris. f. Riwayat jabatan, meliputi informasi: 74
1) Dasar hukum pengangkatan sebagai anggota Dewan Komisaris;
2) Dasar hukum pengangkatan pertama kali sebagai anggota Dewan Komisaris yang merupakan
Komisaris Independen pada emiten atau perusahaan publik yang bersangkutan;
3) Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya baik di dalam maupun di luar emiten atau perusahaan Publik. Dalam
hal anggota Dewan Komisaris tidak memiliki rangkap jabatan, maka diungkapkan mengenai hal
tersebut; dan
4) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau perusahaan
publik;
g. Hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Pemegang Saham Utama, dan Pengendali
baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi nama pihak yang
terafiliasi; Dalam hal anggota Dewan Komisaris tidak memiliki hubungan afiliasi, maka emiten atau
perusahaan publik mengungkapkan hal tersebut;
h. Pernyataan independensi Komisaris Independen dalam hal Komisaris Independen telah menjabat lebih
dari 2 periode; dan
i. Perubahan komposisi anggota Dewan Komisaris dan alasan perubahannya. Dalam hal tidak terdapat
perubahan komposisi anggota Dewan Komisaris, maka diungkapkan mengenai hal tersebut.
10. Board of Commissioners’ Profile. f. Position history, including information on:
1) Legal basis of appointment as a member of the Board of Commissioners;
2) The legal basis for the first appointment as a member of the Board of Commissioners who is
an Independent Commissioner at the issuer or public company concerned;
3) Concurrent positions, as members of the Board of Commissioners, members of the Board of
Directors, and/or committee members as well as other positions inside and outside the issuer or
public company. In the event that members of the Board of Commissioners do not have concurrent
positions, then this shall be disclosed; and
4) Work experience and time period inside and outside the issuer or public company;
g. Afiliation with other members of the Board of Commissioners, Major and Controlling Shareholders,
either directly or indirectly up to individual owners, including names of afiliated parties; In the event
that members of the Board of Commissioners have no afiliation, the issuer or public company shall
disclose this matter;
h. Statement of independency of the Independent Commissioner in the event that the Independent
Commissioner has served more than 2 periods; and
i. Changes in the composition of members of the Board of Commissioners and reasons for changes. In
the event that there is no change in the composition of the members of the Board of Commissioners,
this shall be disclosed.
11. Dalam hal terdapat perubahan susunan anggota Direksi dan/atau anggota Dewan Komisaris yang terjadi setelah tahun buku berakhir sampai 78, 83
dengan batas waktu penyampaian Laporan Tahunan, susunan yang dicantumkan dalam Laporan Tahunan adalah susunan anggota Direksi
dan/atau anggota Dewan Komisaris yang terakhir dan sebelumnya.
11. In the event that there is a change in the composition of members of the Board of Directors and/or members of the Board of Commissioners
that occurs afer the end of the financial year until the deadline for submitting the Annual Report, the composition included in the Annual
Report is the last and previous composition of members of the Board of Directors and/or members of the Board of Commissioners.
12. Jumlah karyawan menurut Pengungkapan informasi dapat disajikan dalam bentuk tabel. 388
jenis kelamin, jabatan, usia,
tingkat pendidikan, dan status
ketenagakerjaan (tetap/
kontrak) dalam tahun buku.
12. Number of employees Disclosure of information can be presented in tabular form.
by gender, position, age,
educational level, and
employment status (permanent/
contract) in the financial year.
13. Nama Pemegang Saham dan a. Pemegang Saham yang memiliki 5% atau lebih saham emiten atau perusahaan publik; 86
persentase kepemilikan pada b. Anggota Direksi dan anggota Dewan Komisaris yang memiliki saham emiten atau perusahaan publik.
awal dan akhir tahun buku. Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak memiliki saham,
maka diungkapkan mengenai hal tersebut; dan
c. Kelompok Pemegang Saham masyarakat, yaitu kelompok Pemegang Saham yang masing-masing
memiliki kurang dari 5% saham emiten atau perusahaan publik.
Informasi di atas dapat disajikan dalam bentuk tabel.
13. Name of Shareholder and a. Shareholders who own 5% or more shares of the issuer or public company;
ownership percentage at b. Members of the Board of Directors and members of the Board of Commissioners who own shares of
the beginning and end of issuers or public companies. In the event that all members of the Board of Directors and/or all members of
the financial year. the Board of Commissioners do not own shares, this shall be disclosed; and
c. Group of public Shareholders, namely groups of Shareholders who each own less than 5% of
the shares of the issuer or public company.
The above information can be presented in tabular form.
PT Bank Ganesha Tbk
418 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 421
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kriteria Penjelasan Halaman
Criteria Explanation Page
14. Persentase kepemilikan tidak Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak memiliki kepemilikan 88
langsung atas saham emiten tidak langsung atas saham emiten atau perusahaan publik, maka diungkapkan mengenai hal tersebut.
atau perusahaan publik oleh
anggota Direksi dan anggota
Dewan Komisaris pada awal
dan akhir tahun buku, termasuk
informasi mengenai Pemegang
Saham yang terdafar dalam
dafar Pemegang Saham untuk
kepentingan kepemilikan tidak
langsung anggota Direksi dan
anggota Dewan Komisaris.
14. Percentage of indirect In the event that all members of the Board of Directors and/or all members of the Board of Commissioners
ownership of issuer or public do not have indirect ownership of shares of issuer or public company, then this matter shall be disclosed.
company shares by members
of the Board of Directors and
members of the Board of
Commissioners at the beginning
and end of the financial year,
including information regarding
Shareholders who are registered
in the Shareholders register for
the benefit of indirect ownership
by members of the Board of
Directors and members of
the Board of Commissioners.
15. Jumlah Pemegang Saham a. Kepemilikan institusi lokal; 87
dan persentase kepemilikan b. Kepemilikan institusi asing;
per akhir tahun buku c. Kepemilikan individu lokal; dan
berdasarkan klasifikasi. d. Kepemilikan individu asing.
15. Number of Shareholders and a. Ownership of local institutions;
ownership percentage at b. Ownership of foreign institutions;
the end of the financial year c. Ownership of local individuals; and
based on classification. d. Ownership of foreign individuals.
16. Informasi mengenai Pemegang Saham Utama dan Pengendali emiten atau perusahaan publik, baik langsung maupun tidak langsung, 89
sampai kepada pemilik individu, yang disajikan dalam bentuk skema atau bagan.
16. Information regarding Major and Controlling Shareholders of issuers or public companies, either directly or indirectly, up to individual
owners, presented in the form of a schematic or chart.
17. Nama Entitas Anak, perusahaan Untuk Entitas Anak, ditambahkan informasi mengenai alamat Entitas Anak tersebut. 89
asosiasi, perusahaan ventura
bersama di mana emiten atau
perusahaan publik memiliki
pengendalian bersama entitas
(jika ada), beserta persentase
kepemilikan saham, bidang
usaha, total aset, dan status
operasi Entitas Anak,
perusahaan asosiasi, perusahaan
ventura bersama.
17. Names of Subsidiaries, For Subsidiaries, information regarding the address of Subsidiary is added.
associated companies, joint
venture companies where
the issuer or public company
has joint control of an entity
(if any), along with share
ownership percentage, line
of business, total assets, and
operating status of Subsidiaries,
associated companies, joint
venture companies.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 419
Page 422
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penjelasan Halaman
Criteria Explanation Page
18. Kronologis pencatatan saham, jumlah saham, nilai nominal, dan harga penawaran dari awal pencatatan hingga akhir tahun buku serta nama 90
bursa efek di mana saham emiten atau perusahaan publik dicatatkan, termasuk pemecahan saham (stock split), penggabungan saham
(reverse stock), dividen saham, saham bonus, dan perubahan nilai nominal saham, pelaksanaan efek konversi, pelaksanaan penambahan
dan pengurangan modal (jika ada).
18. Chronology of share listing, number of shares, nominal value, and ofering price from the beginning of listing to the end of the financial year
as well as the name of the stock exchange where the issuer’s or public company’s shares are listed, including stock split, reverse stock, share
dividends, bonus shares, and changes in the nominal value of shares, exercise of convertible securities, capital increase and decrease (if any).
19. Informasi pencatatan efek lainnya selain efek sebagaimana dimaksud pada angka 18), yang belum jatuh tempo pada tahun buku paling 90
sedikit memuat nama efek, tahun penerbitan, tingkat suku bunga/imbal hasil, tanggal jatuh tempo, nilai penawaran, dan peringkat efek (jika
ada).
19. Information on the listing of other securities besides the securities referred to in number 18), which have not yet matured in the financial year, at
least contains the name of the securities, year of issuance, interest/yield rate, maturity date, ofering price, and securities rating (if any).
20. Informasi penggunaan jasa a. Nama dan alamat; 90
akuntan publik (AP) dan kantor b. Periode penugasan;
akuntan publik (KAP) beserta c. Informasi jasa audit dan/atau non audit yang diberikan;
jaringan/asosiasi/aliansinya. d. Biaya jasa (fee) audit dan/atau non-audit untuk masing-masing penugasan yang diberikan selama
tahun buku; dan
e. Dalam hal AP dan KAP beserta jaringan/asosiasi/aliansinya, yang ditunjuk tidak memberikan jasa
non-audit, maka diungkapkan mengenai informasi tersebut.
Pengungkapan informasi penggunaan jasa AP dan KAP beserta jaringan/asosiasi/aliansinya dapat
disajikan dalam bentuk tabel.
20. Information on the use of a. Name and address;
services from public accounting b. Assignment period;
(AP) and public accounting c. Information on audit and/or non-audit services provided;
firm (KAP) and their networks/ d. Audit and/or non-audit service fees for each assignment given during the financial year; and
associations/alliances. e. In the event that the designated AP and KAP and their network/association/alliance do not provide
non-audit services, the information shall be disclosed.
Disclosure of information on the use of AP and KAP services and their networks/associations/ alliances can
be presented in tabular form.
21. Nama dan alamat lembaga dan/atau profesi penunjang pasar modal selain AP dan KAP. 91
21. Names and addresses of capital market supporting institutions and/or professions other than AP and KAP.
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Analisis dan pembahasan manajemen memuat analisis dan pembahasan mengenai laporan keuangan dan informasi penting lainnya dengan
penekanan pada perubahan material yang terjadi dalam tahun buku.
Management discussion and analysis contains discussion and analysis of financial statements and other important information with an emphasis on
material changes that occurred during the financial year.
1. Tinjauan operasi per segmen a. Produksi, yang meliputi proses, kapasitas, dan perkembangannya; 100
usaha sesuai dengan b. Pendapatan/penjualan; dan
jenis industri emiten atau c. Profitabilitas.
perusahaan publik.
1. Overview of operations per a. Production, which includes process, capacity, and development;
business segment according b. Revenue/sales; and
to the type of industry of c. Profitability.
the issuer or public company.
2. Kinerja keuangan komprehensif a. Aset lancar, aset tidak lancar, dan total aset; 109
yang mencakup perbandingan b. Liabilitas jangka pendek, liabilitas jangka panjang, dan total liabilitas;
kinerja keuangan dalam 2 tahun c. Ekuitas;
buku terakhir, penjelasan d. Pendapatan/penjualan, beban, laba (rugi), penghasilan komprehensif lain, dan total laba (rugi)
tentang penyebab adanya komprehensif; dan
perubahan dan dampak e. Arus kas.
perubahan tersebut.
2. Comprehensive financial a. Current assets, non-current assets, and total assets;
performance which includes b. Current liabilities, non-current liabilities, and total liabilities;
a comparison of financial c. Equity;
performance in the last d. Revenue/sales, expenses, profit (loss), other comprehensive income, and total comprehensive profit
2 financial years, with (loss); and
explanation of causes of e. Cash flows.
changes and impact of changes.
3. Kemampuan membayar utang atau kewajiban dengan menyajikan perhitungan rasio yang relevan. 115
3. Debt or liabilities service ability by presenting the calculation of relevant ratio.
4. Tingkat kolektibilitas piutang emiten atau perusahaan publik dengan menyajikan perhitungan rasio yang relevan. 117
4. Receivables turnover ratio of the issuer or public company by presenting calculation of relevant ratio.
PT Bank Ganesha Tbk
420 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 423
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kriteria Penjelasan Halaman
Criteria Explanation Page
5. Struktur modal (capital structure) dan kebijakan manajemen atas struktur modal (capital structure) tersebut disertai dasar penentuan 117
kebijakan dimaksud.
5. Capital structure and management policy on capital structure accompanied by the basis for determining the said policy.
6. Bahasan mengenai ikatan a. Tujuan dari ikatan tersebut; 119
yang material untuk investasi b. Sumber dana yang diharapkan untuk memenuhi ikatan tersebut;
barang modal. c. Mata uang yang menjadi denominasi; dan
d. Langkah yang direncanakan Emiten atau Perusahaan Publik untuk melindungi risiko dari posisi mata
uang asing yang terkait.
6. Discussion on material a. The purpose of the commitment;
commitments for capital goods b. The source of funds expected to fulfill the said commitment;
investment. c. The currency; and
d. Steps planned by the Issuer or Public Company to protect against risks from related foreign currency
positions.
7. Bahasan mengenai investasi a. Jenis investasi barang modal; 119
barang modal yang b. Tujuan investasi barang modal; dan
direalisasikan dalam tahun c. Nilai investasi barang modal yang dikeluarkan.
buku terakhir.
7. Discussion on capital goods a. Type of capital goods investment;
investment realized in the last b. The purpose of capital goods investment; and
financial year. c. The value of capital goods investment.
8. Informasi dan fakta material yang terjadi setelah tanggal laporan akuntan (jika ada). 124
8. Information and material facts that occurred afer the date of the accountant’s report (if any).
9. Prospek usaha dari emiten atau perusahaan publik dikaitkan dengan kondisi industri, ekonomi secara umum dan pasar internasional disertai 126
data pendukung kuantitatif dari sumber data yang layak dipercaya.
9. The business prospects of issuers or public companies connected to industry conditions, the general economy and international markets
accompanied by quantitative supporting data from reliable data sources.
10. Perbandingan antara target/ a. Pendapatan/penjualan; 121
proyeksi pada awal tahun b. Laba (rugi);
buku dengan hasil yang dicapai c. Struktur modal (capital structure); atau
(realisasi). d. Hal lainnya yang dianggap penting bagi emiten atau perusahaan publik.
10. Comparison between targets/ a. Revenue/sales;
projections at the beginning of b. Profit (loss);
financial year and the results c. Capital structure; or
achieved (realization). d. Other matters deemed important by the issuer or public company.
11. Target/proyeksi yang ingin a. Pendapatan/penjualan; 122
dicapai emiten atau b. Laba (rugi);
perusahaan publik untuk c. Struktur modal (capital structure);
1 tahun mendatang. d. Kebijakan dividen; atau
e. Hal lainnya yang dianggap penting bagi emiten atau perusahaan publik.
11. Targets/projections to be a. Revenue/sales;
achieved by the issuer or b. Profit (loss);
public company for the next c. Capital structure;
1 year. d. Dividend policy; or
e. Other matters deemed important by the issuer or public company.
12. Aspek pemasaran atas barang dan/atau jasa emiten atau perusahaan publik, paling sedikit mengenai strategi pemasaran dan pangsa pasar. 101
12. Marketing aspects of the issuer’s or public company’s goods and/or services, at least regarding marketing strategy and market share.
13. Uraian mengenai dividen a. Kebijakan dividen, antara lain memuat informasi persentase jumlah dividen yang dibagikan terhadap 120
selama 2 tahun buku terakhir. laba bersih;
b. Tanggal pembayaran dividen kas dan/atau tanggal distribusi dividen non-kas;
c. Jumlah dividen per saham (kas dan/atau non kas); dan
d. Jumlah dividen per tahun yang dibayar.
Pengungkapan informasi dapat disajikan dalam bentuk tabel. Dalam hal emiten atau perusahaan publik
tidak membagikan dividen dalam 2 tahun terakhir, maka diungkapkan mengenai hal tersebut.
13. Description of dividends for the a. Dividend policy, including information on the percentage of the amount of dividends distributed to
last 2 financial years. net profit;
b. Cash dividend payment date and/or non-cash dividend distribution date;
c. Total dividend per share (cash and/or non-cash); and
d. The amount of dividends per year paid.
Disclosure of information can be presented in tabular form. In the event that the issuer or public company
has not distributed dividends in the last 2 years, this shall be disclosed.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 421
Page 424
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penjelasan Halaman
Criteria Explanation Page
14. Realisasi penggunaan dana a. Dalam hal selama tahun buku, emiten memiliki kewajiban menyampaikan laporan realisasi penggunaan 120
hasil penawaran umum. dana, maka diungkapkan realisasi penggunaan dana hasil penawaran umum secara kumulatif sampai
dengan akhir tahun buku; dan
b. Dalam hal terdapat perubahan penggunaan dana sebagaimana diatur dalam Peraturan Otoritas
Jasa Keuangan mengenai laporan realisasi penggunaan dana hasil penawaran umum, maka emiten
menjelaskan perubahan tersebut.
14. Realization of the use of a. In the event that during the financial year, the issuer has an obligation to submit a report on
proceeds from the public the realization of use of proceeds, then the cumulative realization of the use of proceeds from the public
offering. ofering until the end of the financial year shall be disclosed; and
b. In the event that there is a change in the use of proceeds as stipulated in the Financial Services Authority
Regulation regarding the report on realization of use of proceeds from a public ofering, the issuer shall
explain such change.
15. Informasi material (jika a. Tanggal, nilai, dan objek transaksi; 122
ada), antara lain mengenai b. Nama pihak yang melakukan transaksi;
investasi, ekspansi, divestasi, c. Sifat hubungan afiliasi (jika ada);
pe n gga bu n ga n / pel eb u ran d. Penjelasan mengenai kewajaran transaksi;
usaha, akuisisi, restrukturisasi e. Pemenuhan ketentuan terkait; dan
utang/modal, transaksi f. Dalam hal terdapat hubungan afiliasi, selain mengungkapkan informasi sebagaimana dimaksud dalam
material, transaksi afiliasi, huruf a) sampai dengan huruf e), emiten atau perusahaan publik juga mengungkapkan informasi:
dan transaksi benturan 1) Pernyataan Direksi bahwa transaksi afiliasi telah melalui prosedur yang memadai untuk memastikan
kepentingan, yang terjadi pada bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku umum antara lain
tahun buku. dilakukan dengan memenuhi prinsip transaksi yang wajar (arms length principle); dan
2) Peran Dewan Komisaris dan Komite Audit dalam melakukan prosedur yang memadai untuk
memastikan bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku umum
antara lain dilakukan dengan memenuhi prinsip transaksi yang wajar (arms length principle);
g. Untuk transaksi afiliasi atau transaksi material yang merupakan kegiatan usaha yang dijalankan dalam
rangka menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang, dan/atau berkelanjutan,
ditambahkan penjelasan bahwa transaksi afiliasi atau transaksi material tersebut merupakan kegiatan
usaha yang dijalankan dalam rangka menghasilkan pendapatan usaha dan dijalankan secara rutin,
berulang, dan/atau berkelanjutan; Dalam hal transaksi afiliasi atau transaksi material dimaksud
telah diungkapkan dalam Laporan Keuangan tahunan, ditambahkan informasi mengenai rujukan
pengungkapan dalam Laporan Keuangan tahunan tersebut;
h. Untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan kepentingan yang merupakan hasil
pelaksanaan transaksi afiliasi dan/atau transaksi benturan kepentingan yang telah disetujui Pemegang
Saham independen, ditambahkan informasi mengenai tanggal pelaksanaan RUPS yang menyetujui
transaksi afiliasi dan/atau transaksi benturan kepentingan tersebut; dan
i. Dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi benturan kepentingan, maka diungkapkan
mengenai hal tersebut.
15. Material information (if any), a. Transaction date, value, and object;
including investment, b. The name of the party making the transaction;
expansion, divestment, c. Nature of afiliate relationship (if any);
business merger/ d. Explanation of the fairness of transaction;
consolidation, acquisition, e. Fulfillment of related provisions; and
debt/ capital restructuring, f. In the event that there is an afiliation relationship, apart from disclosing the information referred to in
material transactions, afiliate letter a) through letter e), the issuer or public company shall also disclose information on:
transactions, and conflict of 1) The statement of the Board of Directors that the afiliated transactions have gone through adequate
interest transactions, which procedures to ensure that the afiliated transactions are carried out in accordance with the generally
occurred in the financial year. accepted business practices, among others, conducted according to fair transaction principles (arm’s
length principle); and
2) The role of the Board of Commissioners and Audit Committee in carrying out adequate procedures to
ensure that the afiliated transactions are carried out in accordance with the generally accepted business
practices, among others, conducted according to fair transaction principles (arm’s length principle);
g. For afiliate transactions or material transactions which are business activities carried out in order
to generate business income and are carried out routinely, repeatedly, and/or continuously,
an explanation is added that the afiliated transactions or material transactions are business activities
carried out in order to generate business income and are carried out routinely, repeatedly, and/or
continuously; In the event that the afiliated transactions or material transactions referred to have been
disclosed in the annual Financial Statements, information is added regarding references to disclosure in
the said annual Financial Statements;
h. For disclosure of afiliated transactions and/or conflict of interest transactions which are the result of
executing afiliated transactions and/or conflict of interest transactions that have been approved by
independent Shareholders, information is added regarding the date of the GMS that approves the said
afiliated transactions and/or conflict of interest transactions; and
i. In the event that there are no afiliated transactions and/or conflict of interest transactions, this shall be
disclosed.
PT Bank Ganesha Tbk
422 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 425
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kriteria Penjelasan Halaman
Criteria Explanation Page
16. Perubahan ketentuan peraturan perundang-undangan yang berpengaruh signifikan terhadap emiten atau perusahaan publik dan 124
dampaknya terhadap laporan keuangan (jika ada).
16. Amendments to provisions of laws and regulations that have a significant impact on the issuer or public company and the impact on
the financial statements (if any).
17. Perubahan kebijakan akuntansi, alasan dan dampaknya terhadap laporan keuangan (jika ada). 125
17. Changes to accounting policies, reasons, and their impact on financial statements (if any).
Tata Kelola Emiten atau Perusahaan Publik
Governance of Issuers or Public Companies
1. Rapat Umum Pemegang Saham a. Informasi mengenai keputusan RUPS pada tahun buku dan 1 tahun sebelum tahun buku meliputi: 150
(RUPS). 1) Keputusan RUPS pada tahun buku dan 1 tahun sebelum tahun buku yang direalisasikan pada tahun
buku; dan
2) Keputusan RUPS pada tahun buku dan 1 tahun sebelum tahun buku yang belum direalisasikan
beserta alasan belum direalisasikan;
b. Dalam hal emiten atau perusahaan publik menggunakan pihak independen dalam pelaksanaan RUPS
untuk melakukan perhitungan suara, maka diungkapkan mengenai hal tersebut.
1. General Meeting of Shareholders a. Information regarding GMS resolutions in the financial year and 1 year before the financial year that
(GMS). includes:
1) GMS resolutions in the financial year and 1 year prior to the financial year realized in the financial
year; and
2) GMS resolutions in the financial year and 1 year prior to the financial year which have not been
realized and the reasons for not being realized;
b. In the event that an issuer or public company uses an independent party in the implementation of
the GMS to count the votes, this matter shall be disclosed.
2. Direksi. a. Tugas dan tanggung jawab masing-masing anggota Direksi; 169
Informasi mengenai tugas dan tanggung jawab masing-masing anggota Direksi diuraikan dan dapat
disajikan dalam bentuk tabel;
b. Pernyataan bahwa Direksi memiliki pedoman atau piagam (charter) Direksi;
c. Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi bersama Dewan Komisaris, dan
tingkat kehadiran anggota Direksi dalam rapat tersebut termasuk kehadiran dalam RUPS;
Informasi tingkat kehadiran anggota Direksi dalam rapat Direksi, rapat Direksi bersama Dewan
Komisaris, atau RUPS dapat disajikan dalam bentuk tabel.
d. Pelatihan dan/atau peningkatan kompetensi anggota Direksi:
1) Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Direksi, termasuk program orientasi
bagi anggota Direksi yang baru diangkat (jika ada); dan
2) Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Direksi dalam tahun buku
(jika ada);
e. Penilaian Direksi terhadap kinerja komite yang mendukung pelaksanaan tugas Direksi pada tahun buku
paling sedikit memuat:
1) Prosedur penilaian kinerja; dan
2) Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat; dan
f. Dalam hal emiten atau perusahaan publik tidak memiliki komite yang mendukung pelaksanaan tugas
Direksi, maka diungkapkan mengenai hal tersebut.
2. Board of Directors. a. Duties and responsibilities of each member of the Board of Directors;
Information regarding the duties and responsibilities of each member of the Board of Directors is
described and can be presented in tabular form;
b. Statement that the Board of Directors has Board of Directors guidelines or charter;
c. Policy and frequency of Board of Directors’ meetings, Board of Directors’ joint meetings with
the Board of Commissioners, and the attendance level of Board of Directors’ members at these meetings
including attendance at the GMS;
Information on the attendance level of Board of Directors’ members at Board of Directors’ meetings,
Board of Directors’ joint meetings with the Board of Commissioners, or the GMS can be presented in
tabular form.
d. Training and/or competency development for Board of Directors’ members:
1) Policy on training and/or competency development for Board of Directors’ members, including
an orientation program for newly appointed members of the Board of Directors (if any); and
2) Training and/or competency development programs attended by the Board of Directors’ members in
the financial year (if any);
e. The Board of Directors’ assessment of the performance of committees that support the implementation
of Board of Directors’ duties in the financial year that contains at least:
1) Performance assessment procedures; and
2) The criteria used such as performance achievements during the financial year, competence, and
attendance at meetings; and
f. In the event that the issuer or public company does not have a committee that supports
the implementation of Board of Directors’ duties, this shall be disclosed.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 423
Page 426
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penjelasan Halaman
Criteria Explanation Page
3. Dewan Komisaris. a. Tugas dan tanggung jawab Dewan Komisaris; 158
b. Pernyataan bahwa Dewan Komisaris memiliki pedoman atau piagam (charter) Dewan Komisaris;
c. Kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat Dewan Komisaris bersama Direksi
dan tingkat kehadiran anggota Dewan Komisaris dalam rapat tersebut termasuk kehadiran dalam
RUPS;
Informasi tingkat kehadiran anggota Dewan Komisaris dalam rapat Dewan Komisaris, rapat Dewan
Komisaris bersama Direksi, atau RUPS dapat disajikan dalam bentuk tabel.
d. Pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris:
1) Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris, termasuk
program orientasi bagi anggota Dewan Komisaris yang baru diangkat (jika ada); dan
2) Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Dewan Komisaris dalam tahun
buku (jika ada);
e. Penilaian kinerja Direksi dan Dewan Komisaris serta masing-masing anggota Direksi dan anggota
Dewan Komisaris, paling sedikit memuat:
1) Prosedur pelaksanaan penilaian kinerja;
2) Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat; dan
3) Pihak yang melakukan penilaian; dan
f. Penilaian Dewan Komisaris terhadap kinerja Komite yang mendukung pelaksanaan tugas Dewan
Komisaris pada tahun buku meliputi:
1) Prosedur penilaian kinerja; dan
2) Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat.
3. Board of Commissioners. a. Duties and responsibilities of the Board of Commissioners;
b. Statement that the Board of Commissioners has Board of Commissioners guidelines or charter;
c. Policy and frequency of Board of Commissioners’ meetings, Board of Commissioners’ joint meetings
with the Board of Directors, and the attendance level of Board of Commissioners’ members at these
meetings including attendance at the GMS;
Information on the attendance level of Board of Commissioners’ members at Board of Commissioners’
meetings, meetings between the Board of Commissioners and the Board of Directors, or the GMS can be
presented in tabular form.
d. Training and/or competency development for Board of Commissioners’ members:
1) Policy on training and/or competency development for Board of Commissioners’ members, including
an orientation program for newly appointed members of the Board of Commissioners (if any); and
2) Training and/or competency development programs attended by the Board of Commissioners’
members in the financial year (if any);
e. Assessment of the Board of Directors’ performance and the Board of Commissioners as well as of each
member of the Board of Directors and the Board of Commissioners, that contains at least:
1) Performance assessment procedures
2) The criteria used such as performance achievements during the financial year, competence, and
attendance at meetings; and
3) The assessor; and
f. The Board of Commissioners’ assessment of the performance of Committees that support
the implementation of Board of Commissioners’ duties in the financial year that contains at least:
1) Performance assessment procedures; and
2) The criteria used such as performance achievements during the financial year, competence, and
attendance at meetings.
4. Remunerasi dan nominasi a. Prosedur nominasi, meliputi uraian singkat mengenai kebijakan dan proses nominasi anggota Direksi 196
Direksi dan Dewan Komisaris. dan/atau anggota Dewan Komisaris; dan
b. Prosedur dan pelaksanaan remunerasi Direksi dan Dewan Komisaris, antara lain:
1) Prosedur penetapan remunerasi Direksi dan Dewan Komisaris;
2) Struktur remunerasi Direksi dan Dewan Komisaris seperti, gaji, tunjangan, tantiem/bonus dan
lainnya; dan
3) Besarnya remunerasi masing-masing anggota Direksi dan anggota Dewan Komisaris;
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
4. Remuneration and nomination a. Nomination procedures, including a brief description of the policies and nomination process for
of the Board of Directors and members of the Board of Directors and/or members of the Board of Commissioners; and
Board of Commissioners. b. Procedures and implementation of remuneration for the Board of Directors and Board of Commissioners,
including:
1) Procedures for determining remuneration for the Board of Directors and Board of Commissioners;
2) Remuneration structure for the Board of Directors and Board of Commissioners such as salaries,
allowances, tantiem/bonuses, and others; and
3) Remuneration amount for each member of the Board of Directors and members of the Board of
Commissioners;
Disclosure of information can be presented in tabular form.
PT Bank Ganesha Tbk
424 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 427
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kriteria Penjelasan Halaman
Criteria Explanation Page
5. Dewan Pengawas Syariah, bagi a. Nama; N/A
emiten atau perusahaan publik b. Dasar hukum pengangkatan Dewan Pengawas Syariah;
yang menjalankan kegiatan c. Periode penugasan Dewan Pengawas Syariah;
usaha berdasarkan prinsip d. Tugas dan tanggung jawab Dewan Pengawas Syariah; dan
syariah sebagaimana tertuang e. Frekuensi dan cara pemberian nasihat dan saran serta pengawasan pemenuhan prinsip syariah di pasar
dalam anggaran Dasar. modal terhadap emiten atau perusahaan publik.
5. Sharia Supervisory Board, for a. Name;
issuers or public companies b. The legal basis of appointment of the Sharia Supervisory Board;
that carry out business c. The assignment period of the Sharia Supervisory Board;
activities based on sharia d. The duties and responsibilities of the Sharia Supervisory Board; and
principles as stated in the e. Frequency and method of providing advice and suggestions as well as supervising compliance with
articles of association. sharia principles in the capital market applicable to issuers or public companies.
6. Komite Audit. a. Nama dan jabatannya dalam keanggotaan komite; 205
b. Usia;
c. Kewarganegaraan;
d. Riwayat pendidikan;
e. Riwayat jabatan, meliputi informasi:
1) Dasar hukum penunjukan sebagai anggota komite;
2) Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite
serta jabatan lainnya (jika ada); dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau perusahaan
publik;
f. Periode dan masa jabatan anggota Komite Audit;
g. Pernyataan independensi Komite Audit;
h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada);
i. Kebijakan dan pelaksanaan frekuensi rapat Komite Audit dan tingkat kehadiran anggota Komite Audit
dalam rapat tersebut; dan
j. Pelaksanaan kegiatan Komite Audit pada tahun buku sesuai dengan yang dicantumkan dalam pedoman
atau piagam (charter) Komite Audit.
6. Audit Committee. a. Name and position in committee;
b. Age;
c. Citizenship;
d. Educational history;
e. Position history, including information on:
1) Legal basis of appointment as committee member;
2) Concurrent positions, as members of the Board of Commissioners, members of the Board of Directors,
and/or committee members and other positions (if any); and
3) Work experience and time period inside and outside the issuer or public company;
f. Period and term of Audit Committee members;
g. Audit Committee independency statement;
h. Training and/or competency development programs attended in the financial year (if any);
i. Policy and frequency of Audit Committee’s meetings and the attendance level of Audit Committee’s
members in these meetings; and
j. Implementation of Audit Committee activities in the financial year according to what is stated in the
Audit Committee guidelines or charter.
7. Komite atau fungsi remunerasi a. Nama dan jabatannya dalam keanggotaan komite; 214
dan nominasi emiten atau b. Usia;
perusahaan publik. c. Kewarganegaraan;
d. Riwayat pendidikan;
e. Riwayat jabatan, meliputi informasi:
1) Dasar hukum penunjukan sebagai anggota komite;
2) Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite
serta jabatan lainnya (jika ada); dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
7. Remuneration and nomination a. Name and position in committee;
committee or function of issuer b. Age;
or public company. c. Citizenship;
d. Educational history;
e. Position history, including information on:
1) Legal basis of appointment as committee member;
2) Concurrent positions, as members of the Board of Commissioners, members of the Board of Directors,
and/or committee members and other positions (if any); and
3) Work experience and time period inside and outside the issuer or public company;
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 425
Page 428
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penjelasan Halaman
Criteria Explanation Page
7. Komite atau fungsi remunerasi f. Periode dan masa jabatan anggota komite; 214
dan nominasi emiten atau g. Pernyataan independensi komite;
perusahaan publik. h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada);
i. Uraian tugas dan tanggung jawab;
j. Pernyataan bahwa telah memiliki pedoman atau piagam (charter);
k. Kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat tersebut;
l. Uraian singkat pelaksanaan kegiatan pada tahun buku; dan
m. Dalam hal tidak dibentuk Komite Remunerasi dan Nominasi, emiten atau perusahaan publik cukup
mengungkapkan informasi sebagaimana dimaksud dalam huruf i) sampai dengan huruf l) dan
mengungkapkan:
1) Alasan tidak dibentuknya komite; dan
2) Pihak yang melaksanakan fungsi remunerasi dan nominasi.
7. Remuneration and nomination f. Period and term of committee members;
committee or function of issuer g. Committee independency statement;
or public company. h. Training and/or competency development programs attended in the financial year (if any);
i. Description of duties and responsibilities;
j. Statement that the committee already has a guideline or charter;
k. Policy and frequency of meetings and the attendance level of members at the meetings;
l. A brief description of the implementation of activities in the financial year; and
m. In the event that a Remuneration and Nomination Committee is not formed, it is suficient for the issuer
or public company to disclose the information referred to in letter i) to letter l) and disclose:
1) The reasons for not forming the committee; and
2) Party carrying out remuneration and nomination functions.
8. Komite lain yang dimiliki a. Nama dan jabatannya dalam keanggotaan komite; 222
emiten atau perusahaan publik b. Usia;
dalam rangka mendukung c. Kewarganegaraan;
fungsi dan tugas Direksi (jika d. Riwayat pendidikan;
ada) dan/atau komite yang e. Riwayat jabatan, meliputi informasi:
mendukung fungsi dan tugas 1) Dasar hukum penunjukan sebagai anggota komite;
Dewan Komisaris. 2) Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite
serta jabatan lainnya (jika ada); dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau perusahaan
publik;
e. Periode dan masa jabatan anggota komite;
f. Pernyataan independensi komite;
g. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada); dan
h. Uraian tugas dan tanggung jawab;
i. Pernyataan bahwa telah memiliki pedoman atau piagam (charter) komite;
j. Kebijakan dan pelaksanaan frekuensi rapat komite dan tingkat kehadiran anggota komite dalam rapat
tersebut; dan
k. Uraian singkat pelaksanaan kegiatan komite pada tahun buku.
8. Other committees established a. Name and position in committee;
by issuers or public companies b. Age;
in order to support the c. Citizenship;
Board of Directors’ functions d. Educational history;
and duties (if any) and/or e. Position history, including information on:
committees that support 1) Legal basis of appointment as committee member;
the Board of Commissioners’ 2) Concurrent positions, as members of the Board of Commissioners, members of the Board of Directors,
functions and duties. and/or committee members and other positions (if any); and
3) Work experience and time period inside and outside the issuer or public company;
f. Period and term of committee members;
g. Committee independency statement;
h. Training and/or competency development programs attended in the financial year (if any); and
i. Description of duties and responsibilities;
j. Statement that the committee already has a guideline or charter;
k. Policy and frequency of committee’s meetings and the attendance level of committee members
at meetings; and
l. A brief description of the implementation of committee’s activities in the financial year.
PT Bank Ganesha Tbk
426 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 429
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kriteria Penjelasan Halaman
Criteria Explanation Page
9. Sekretaris Perusahaan. a. Nama; 239
b. Domisili;
c. Riwayat jabatan, meliputi:
1) Dasar hukum penunjukan sebagai Sekretaris Perusahaan; dan
2) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau perusahaan
publik;
d. Riwayat pendidikan;
e. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku; dan
f. Uraian singkat pelaksanaan tugas Sekretaris Perusahaan pada tahun buku.
9. Corporate Secretary. a. Name;
b. Domicile;
c. Position history, including:
1) Legal basis of appointment as Corporate Secretary; and
2) Work experience and time period inside and outside the issuer or public company;
d. Educational history;
e. Training and/or competency development programs attended in the financial year; and
f. Brief description of the implementation of Corporate Secretary’s duties in the financial year.
10. Unit Audit Internal. a. Nama Kepala Unit Audit Internal; 245
b. Riwayat jabatan, meliputi:
1) Dasar hukum penunjukan sebagai Kepala Unit Audit Internal; dan
2) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau perusahaan
publik;
c. Kualifikasi atau sertifikasi sebagai profesi audit internal (jika ada);
d. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku;
e. Struktur dan kedudukan Unit Audit Internal;
f. Uraian tugas dan tanggung jawab;
g. Pernyataan bahwa telah memiliki pedoman atau piagam (charter) Unit Audit Internal; dan
h. Uraian singkat pelaksanaan tugas Unit Audit Internal pada tahun buku termasuk kebijakan dan
pelaksanaan frekuensi rapat dengan Direksi, Dewan Komisaris, dan/atau Komite Audit.
10. Internal Audit Unit. a. Name of The Head of Internal Audit Unit;
b. Position history, including:
1) Legal basis of appointment as Head of Internal Audit Unit; and
2) Work experience and time period inside and outside the issuer or public company;
c. Qualification or certification for internal audit profession (if any);
d. Training and/or competency development programs attended in the financial year;
e. The structure and position of the Internal Audit Unit;
f. Description of duties and responsibilities;
g. Statement that the Internal Audit Unit already has a guideline or charter; and
h. A brief description of the implementation of Internal Audit Unit’s duties in the financial year including
the policies and frequency of meetings with the Board of Directors, Board of Commissioners, and/ or
Audit Committee.
11. Uraian mengenai sistem a. Pengendalian keuangan dan operasional, serta kepatuhan terhadap peraturan perundang-undangan 326
pengendalian internal (internal lainnya;
control) yang diterapkan oleh b. Tinjauan atas efektivitas sistem pengendalian internal; dan
emiten atau perusahaan c. Pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan sistem pengendalian internal.
publik.
11. Description of internal control a. Financial and operational control, as well as compliance with other laws and regulations;
system implemented by issuers b. Review of the efectiveness of internal control system; and
or public companies. c. Statement of the Board of Directors and/or Board of Commissioners on the adequacy of the internal
control system.
12. Sistem manajemen risiko yang a. Gambaran umum mengenai sistem manajemen risiko emiten atau perusahaan publik; 257
diterapkan oleh emiten atau b. Jenis risiko dan cara pengelolaannya;
perusahaan publik. c. Tinjauan atas efektivitas sistem manajemen risiko emiten atau perusahaan publik; dan
d. Pernyataan Direksi dan/atau Dewan Komisaris atau Komite Audit atas kecukupan sistem manajemen
risiko.
12. Risk management system a. General description of the issuer’s or public company’s risk management system;
implemented by issuers or b. Types of risks and how to manage them;
public companies. c. Review of the efectiveness of the issuer’s or public company’s risk management system; and
d. Statement of the Board of Directors and/or Board of Commissioners or the Audit Committee on
the adequacy of the risk management system.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 427
Page 430
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penjelasan Halaman
Criteria Explanation Page
13. Perkara hukum yang a. Pokok perkara/gugatan; 337
berdampak material yang b. Status penyelesaian perkara/gugatan; dan
dihadapi oleh emiten atau c. Pengaruhnya terhadap kondisi emiten atau perusahaan publik.
perusahaan publik, Entitas
Anak, anggota Direksi dan
anggota Dewan Komisaris (jika
ada).
13. Legal cases with material a. Case profile/lawsuit;
impacts faced by issuers or b. The settlement status of the case/lawsuit; and
public companies, Subsidiaries, c. The impact on the issuers or public companies’ condition
members of the Board of
Directors, and members of the
Board of Commissioners (if
any).
14. Informasi tentang sanksi administratif/sanksi yang dikenakan kepada emiten atau perusahaan publik, anggota Dewan Komisaris dan 338
anggota Direksi, oleh Otoritas Jasa Keuangan dan otoritas lainnya pada tahun buku (jika ada).
14. Information on administrative sanctions/sanctions imposed on issuers or public companies, members of the Board of Commissioners. and
members of the Board of Directors, by the Financial Services Authority and other authorities in the financial year (if any).
15. Informasi mengenai Kode a. Pokok-pokok Kode Etik; 339
Etik emiten atau perusahaan b. Bentuk sosialisasi Kode Etik dan upaya penegakannya; dan
publik. c. Pernyataan bahwa Kode Etik berlaku bagi anggota Direksi, anggota Dewan Komisaris, dan karyawan
emiten atau perusahaan publik.
15. Information regarding the Code a. The principles of the Code of Conduct;
of Conduct of issuers or public b. The form of dissemination of the Code of Conduct and eforts to enforce it; and
companies. c. A statement that the Code of Conduct applies to members of the Board of Directors, members of
the Board of Commissioners, and employees of issuers or public companies.
16. Uraian singkat mengenai Dalam hal pemberian kompensasi berupa program kepemilikan saham oleh manajemen (management 340
kebijakan pemberian stock ownership program/MSOP) dan/atau program kepemilikan saham oleh karyawan (employee stock
kompensasi jangka panjang ownership program/ESOP), informasi yang diungkapkan paling sedikit memuat:
berbasis kinerja kepada a. Jumlah saham dan/atau opsi;
manajemen dan/atau karyawan b. Jangka waktu pelaksanaan;
yang dimiliki oleh emiten atau c. Persyaratan karyawan dan/atau manajemen yang berhak; dan
perusahaan publik (jika ada), d. Harga pelaksanaan atau penentuan harga pelaksanaan.
antara lain berupa program
kepemilikan saham oleh
manajemen (management
stock ownership program/MSOP)
dan/atau program kepemilikan
saham oleh karyawan (employee
stock ownership program/ESOP).
16. A brief description of the policy In terms of providing compensation in the form of management stock ownership program (MSOP) and/or
of providing performance-based employee stock ownership program (ESOP), the information disclosed shall contain at least:
longterm compensation to a. Number of shares and/or options;
management and/or employees b. Implementation period;
owned by issuers or public c. Requirements for eligible employee and/or management; and
companies (if any), including d. Execution price or determination of execution price.
but not limited to management
stock ownership program
(MSOP) and/or employee stock
ownership program (ESOP).
17. Uraian singkat mengenai a. Kepemilikan saham anggota Direksi dan anggota Dewan Komisaris paling lambat 3 hari kerja setelah 341
kebijakan pengungkapan terjadinya kepemilikan atau setiap perubahan kepemilikan atas saham perusahaan terbuka; dan
informasi. b. Pelaksanaan atas kebijakan dimaksud.
17. A brief description of a. Share ownership of members of the Board of Directors and members of the Board of Commissioners
the information disclosure no later than 3 working days afer the ownership or any change in ownership of the public company’s
policy. shares; and
b. Implementation of the said policy.
PT Bank Ganesha Tbk
428 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 431
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Kriteria Penjelasan Halaman
Criteria Explanation Page
18. Uraian mengenai sistem a. Cara penyampaian laporan pelanggaran; 342
pelaporan pelanggaran b. Perlindungan bagi pelapor;
(whistleblowing system) di c. Penanganan pengaduan;
Emiten atau Perusahaan Publik. d. Pihak yang mengelola pengaduan; dan
e. Hasil dari penanganan pengaduan, paling sedikit:
1) Jumlah pengaduan yang masuk dan diproses dalam tahun buku; dan
2) Tindak lanjut pengaduan.
Dalam hal emiten atau perusahaan publik tidak memiliki sistem pelaporan pelanggaran (whistleblowing
system), maka diungkapkan mengenai hal tersebut.
18. Description of the violation a. Method of submission of violation reports;
reporting system b. Protection for reporters;
(whistleblowing system) in c. How to handle the complaints;
Issuers or Public Companies. d. Parties who manage complaints; and
e. The results of handling complaints, at least:
1) Number of complaints received and processed in the financial year; and
2) The complaint follow-up.
In the event that the issuer or public company does not have a violation reporting system (whistleblowing
system), then this matter shall be disclosed.
19. Uraian mengenai kebijakan a. Program dan prosedur yang dilakukan dalam mengatasi praktik korupsi, balas jasa (kickbacks), fraud, 344
anti-korupsi emiten atau suap dan/atau gratifikasi dalam emiten atau perusahaan publik; dan
perusahaan publik. b. Pelatihan/sosialisasi anti-korupsi kepada karyawan emiten atau perusahaan publik.
Dalam hal emiten atau perusahaan publik tidak memiliki kebijakan anti-korupsi, maka dijelaskan alasan
tidak dimilikinya kebijakan dimaksud.
19. Description of the issuer’s a. Programs and procedures carried out in overcoming corrupt practices, remuneration (kickbacks), fraud,
or public company’s anti- bribes, and/or gratuities in issuers or public companies; and
corruption policy. b. Anti-corruption training/dissemination for employees of issuers or public companies.
If the issuer or public company does not have an anti-corruption policy, the reasons for not having such
a policy shall be explained.
20. Penerapan atas pedoman tata a. Pernyataan mengenai rekomendasi yang telah dilaksanakan; dan/atau 354
kelola perusahaan terbuka b. Penjelasan atas rekomendasi yang belum dilaksanakan, disertai alasan dan alternatif pelaksanaannya
bagi emiten yang menerbitkan (jika ada).
efek bersifat ekuitas atau Pengungkapan informasi dapat disajikan dalam bentuk tabel.
perusahaan publik.
20. Implementation of public a. Statement regarding recommendations that have been implemented; and/or
company governance b. Explanation of recommendations that have not been implemented, accompanied by reasons and
guidelines for issuers that alternatives for implementation (if any).
issue equity securities or public Disclosure of information can be presented in tabular form.
companies.
Tanggung Jawab Sosial dan Lingkungan Emiten atau Perusahaan Publik
Social and Environmental Responsibility of Issuers or Public Companies
1. Informasi yang diungkapkan a. Penjelasan strategi keberlanjutan;
dalam bagian tanggung b. Ikhtisar aspek keberlanjutan (ekonomi, sosial, dan lingkungan hidup);
jawab sosial dan lingkungan c. Profil singkat emiten atau perusahaan publik;
merupakan Laporan d. Penjelasan Direksi;
Keberlanjutan (Sustainability e. Tata kelola keberlanjutan;
Report) sebagaimana dimaksud f. Kinerja keberlanjutan;
dalam Peraturan Otoritas Jasa g. Verifikasi tertulis dari pihak independen, jika ada;
Keuangan No. 51/POJK.03/2017 h. Lembar umpan balik (feedback) untuk pembaca, jika ada; dan
tentang Penerapan Keuangan i. Tanggapan emiten atau perusahaan publik terhadap umpan balik laporan tahun sebelumnya.
Berkelanjutan bagi Lembaga
Jasa Keuangan, Emiten, dan
Perusahaan Publik.
1. The information disclosed in a. Explanation of sustainability strategy;
the social and environmental b. An overview of sustainability aspects (economic, social, and environmental);
responsibility section is c. Brief profile of the issuer or public company;
a Sustainability Report as d. Explanation from the Board of Directors;
referred to in the Financial e. Sustainability governance;
Services Authority Regulation f. Sustainability performance;
No. 51/POJK.03/2017 on g. Written verification from an independent party, if any;
Implementation of Sustainable h. Feedback form for readers, if any; and
Finance for Financial Services i. The issuer or public company’s response to the previous year’s report feedback.
Institutions, Issuers, and
Public Companies.
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 429
Page 432
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penjelasan Halaman
Criteria Explanation Page
2. Laporan Keberlanjutan sebagaimana dimaksud pada angka 1), harus disusun sesuai Pedoman Teknis Penyusunan Laporan Keberlanjutan
(Sustainability Report) bagi Emiten dan Perusahaan Publik sebagaimana tercantum dalam Lampiran II yang merupakan bagian tidak
terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini.
2. The Sustainability Report as referred to in number 1), must be prepared in accordance with the Technical Guidelines for Preparing Sustainability
Reports For Issuers and Public Companies as listed in Appendix II which is an integral part of this Financial Services Authority Circular.
3. Informasi Laporan a. Diungkapkan pada bagian lain yang relevan di luar bagian tanggung jawab sosial dan lingkungan,
Keberlanjutan (Sustainability seperti penjelasan Direksi terkait Laporan Keberlanjutan diungkapkan dalam bagian terkait Laporan
Report) pada angka 1) dapat: Direksi; dan/atau
b. Merujuk pada bagian lain di luar bagian tanggung jawab sosial dan lingkungan dengan tetap mengacu
pada Pedoman Teknis Penyusunan Laporan Keberlanjutan (Sustainability Report) bagi Emiten
dan Perusahaan Publik sebagaimana tercantum dalam Lampiran II yang merupakan bagian tidak
terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini, seperti profil emiten atau perusahaan publik.
3. Sustainability Report a. Be disclosed in other relevant sections outside the social and environmental responsibility section,
information in number 1) can: such as the Board of Directors’ explanation regarding the Sustainability Report is disclosed in
the related section of the Board of Directors’ Report; and/or
b. Refer to other sections outside the social and environmental responsibility section while still referring
to the Technical Guidelines for Preparing Sustainability Report For Issuers and Public Companies
as listed in Appendix II which is an integral part of this Financial Services Authority Circular, such as
the profile of the issuer or public company.
4. Laporan Keberlanjutan (Sustainability Report) sebagaimana dimaksud pada angka 1) merupakan bagian yang tidak terpisahkan dari Laporan
Tahunan namun dapat disajikan secara terpisah dengan Laporan Tahunan.
4. Sustainability Report as referred to in number 1) is an integral part of the Annual Report but can be presented separately from the Annual Report.
5. Dalam hal Laporan a. Memuat seluruh informasi sebagaimana dimaksud pada angka 1); dan
Keberlanjutan disajikan secara b. Disusun sesuai Pedoman Teknis Penyusunan Laporan Keberlanjutan (Sustainability Report) bagi Emiten
terpisah dengan Laporan dan Perusahaan Publik sebagaimana tercantum dalam Lampiran II yang merupakan bagian tidak
Tahunan, informasi yang terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini.
diungkapkan dalam Laporan
Keberlanjutan dimaksud harus:
5. In the event that a. Contain all the information referred to in number 1); and
the Sustainability Report b. Be prepared according to Technical Guidelines for Preparing Sustainability Report for Issuers and Public
is presented separately Companies as listed in Appendix II which is an integral part of this Financial Services Authority Circular.
from the Annual Report,
the information disclosed in
the Sustainability Report must:
6. Dalam hal Laporan Keberlanjutan disajikan secara terpisah dengan Laporan Tahunan, maka dalam bagian tanggung jawab sosial dan
lingkungan memuat informasi bahwa informasi mengenai tanggung jawab sosial dan lingkungan telah diungkapkan dalam Laporan
Keberlanjutan yang disajikan secara terpisah dari Laporan Tahunan.
6. In the event that the Sustainability Report is presented separately from the Annual Report, then the social and environmental responsibility
section contains information that information regarding social and environmental responsibility has been disclosed in the Sustainability
Report which is presented separately from the Annual Report.
7. Penyampaian Laporan Keberlanjutan (Sustainability Report) yang disajikan secara terpisah dengan Laporan Tahunan harus disampaikan
bersamaan dengan penyampaian Laporan Tahunan.
7. Submission of Sustainability Report presented separately from the Annual Report must be submitted together with the submission of
the Annual Report.
Laporan Keuangan Tahunan yang Telah Diaudit
Audited Annual Financial Statements
Laporan keuangan tahunan yang dimuat dalam Laporan Tahunan disusun sesuai dengan standar akuntansi keuangan di Indonesia dan telah
diaudit oleh akuntan publik yang terdafar di Otoritas Jasa Keuangan. Laporan Keuangan tahunan dimaksud memuat pernyataan mengenai
pertanggungjawaban atas Laporan Keuangan sebagaimana diatur dalam Peraturan Otoritas Jasa Keuangan mengenai tanggung jawab Direksi
atas Laporan Keuangan atau peraturan perundang-undangan di sektor pasar modal yang mengatur mengenai laporan berkala perusahaan efek
dalam hal emiten merupakan perusahaan efek.
The annual financial statements included in the Annual Report are prepared in accordance with Indonesian financial accounting standards and
have been audited by a public accountant registered with the Financial Services Authority. The annual Financial Statements contain a statement
regarding accountability for Financial Statements as stipulated in the Financial Services Authority Regulation regarding the responsibility of
the Board of Directors for Financial Statements or laws and regulations in the capital market sector which regulate periodic reports of securities
companies in the event that the issuer is a securities company.
Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan
Statement of Members of the Board of Directors and Members of the Board of Commissioners regarding Responsibility for the Annual Report
Surat pernyataan anggota Direksi dan anggota Dewan Komisaris tentang tanggung jawab atas Laporan Tahunan disusun sesuai dengan format
Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan sebagaimana tercantum dalam
Lampiran I yang merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini.
Statements of members of the Board of Directors and members of the Board of Commissioners regarding responsibility for the Annual Report
are prepared in accordance with the format of Statement Letters of Members of the Board of Directors and Board of Commissioners regarding
Responsibility for Annual Reports as listed in Appendix I which is an integral part of this Financial Services Authority Circular.
PT Bank Ganesha Tbk
430 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 433
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Daftar Pengungkapan sesuai Peraturan Otoritas Jasa
Keuangan No. 51/POJK.03/2017
List of Disclosures According to Financial Services Authority Regulation
No. 51/POJK.03/2017
No. Indeks Halaman
Nama Indeks Index Name
Index No. Page
A.1 Penjelasan Strategi Keberlanjutan Explanation of Sustainability Strategy 362
Ikhtisar Kinerja Aspek Keberlanjutan Performance Highlights of Sustainability Aspects
B.1 Ikhtisar Kinerja Ekonomi Economy Performance Highlights 366
B.2 Ikhtisar Kinerja Lingkungan Hidup Environmental Performance Highlights 367
B.3 Ikhtisar Kinerja Sosial Social Performance Highlights 367
Profil Perusahaan Company Profile
C.1 Visi, Misi, dan Nilai Keberlanjutan Vision, Mission, and Sustainability Values 368
C.2 Alamat Perusahaan Company Address 46
70, 86, 109-
C.3 Skala Perusahaan Company Scale
111, 390-392
C.4 Produk, Layanan, dan Kegiatan Usaha yang Dijalankan Products, Services, and Business Activities 56-68
C.5 Keanggotaan pada Asosiasi Membership in Association 23
Perubahan Emiten dan Perusahaan Publik yang bersifat
C.6 Significant Changes in Issuers and Public Companies 376
Signifikan
Penjelasan Direksi Explanation from the Board of Director
D.1 Penjelasan Direksi Explanation from the Board of Director 32
Tata Kelola Keberlanjutan Sustainability Governance
E.1 Penanggung Jawab Penerapan Keuangan Berkelanjutan Person in Charge of Sustainable Finance Implementation 368
E.2 Pengembangan Kompetensi Terkait Keuangan Berkelanjutan Competence Development Related to Sustainable Finance 369
E.3 Penilaian Risiko atas Penerapan Keuangan Berkelanjutan Risk Assessment of Sustainable Finance Implementation 369
E.4 Hubungan dengan Pemangku Kepentingan Relations with the Stakeholders 370
E.5 Permasalahan Terhadap Penerapan Keuangan Berkelanjutan Problems in Sustainable Finance Implementation 375
Kinerja Keberlanjutan Sustainability Performance
F.1 Kegiatan Membangun Budaya Keberlanjutan Building a Sustainability Culture 370
Kinerja Ekonomi Economy Performance
Comparison of Targets and Performance of Production,
Perbandingan Target dan Kinerja Produksi, Portofolio, Target
F.2 Portfolios, Financing Targets, or Investments, Income and 376
Pembiayaan, atau Investasi, Pendapatan dan Laba Rugi
Profit and Loss
Perbandingan Target dan Kinerja Portofolio, Target Comparison of Targets and Performance of Portfolio,
F.3 Pembiayaan, atau Investasi pada Instrumen Keuangan atau Financing Targets, or Investments on Financial Instruments 376
Proyek yang Sejalan dengan Keuangan Berkelanjutan or Projects ini Line with Sustainable Finance
Kinerja Lingkungan Environmental Performance
Umum General
F.4 Biaya Lingkungan Hidup Environmental Costs 411
Aspek Material Material Aspect
F.5 Penggunaan Material yang Ramah Lingkungan Use of Environmentally Friendly Material 405
Aspek Energi Energy Aspect
F.6 Jumlah dan Intensitas Energi yang Digunakan Amount and Intensity of Energy Consumed 407
Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Eforts and Achievement of Energy Eficiency and Renewable
F.7 406
Energi Terbarukan Energy Consumed
Aspek Air Water Aspect
F.8 Penggunaan Air Water Consumption 408
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 431
Page 434
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
No. Indeks Halaman
Nama Indeks Index Name
Index No. Page
Aspek Keanekaragaman Hayati Biodiversity Aspect
Dampak dari Wilayah Operasional yang Dekat atau Berada Impact of Operational Areas Adjacent to or in Conservation
F.9 409
di Daerah Konservasi atau Memiliki Keanekaragaman Hayati Areas or Areas with Biodiversity
F.10 Usaha Konservasi Keanekaragaman Hayati Biodiversity Conservation Efort 409
Aspek Emisi Emission Aspect
Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan
F.11 Amount and Intensity of Emissions Generated by Type 408
Jenis
F.12 Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan Eforts and Achievements of Emission Reduction Implemented 407
Aspek Limbah dan Efluen Waste and Efluent Aspect
Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan
F.13 Amount of Waste and Efluent Generated by Type 410
Jenis
F.14 Mekanisme Pengelolaan Limbah dan Efluen Waste and Efluent Management Mechanisms 409
F.15 Tumpahan yang Terjadi (jika ada) Spills (if any) 410
Aspek Pengaduan Terkait Lingkungan Hidup Aspect of Complaints Related to the Environment
Jumlah dan Materi Pengaduan Lingkungan Hidup yang Number and Material of Environmental Complaints Received
F.16 411
Diterima dan Diselesaikan and Resolved
Kinerja Sosial Social Performance
Komitmen untuk Memberikan Layanan atas Produk dan/ Commitment to Providing Equal Products and/or Services to
F.17 378
atau Jasa yang Setara kepada Pelanggan Consumers
Aspek Ketenagakerjaan Employment Aspect
F.18 Kesetaraan Kesempatan Bekerja Equal Employment Opportunity 387
F.19 Tenaga Kerja Anak dan Tenaga Kerja Paksa Child Labor and Forced Labor 389
F.20 Upah Minimum Regional Regional Minimum Wage 393
F.21 Lingkungan Bekerja yang Layak dan Aman Decent and Safe Work Environment 394
F.22 Pelatihan dan Pengembangan Kemampuan Pegawai Employee Training and Development 395
Aspek Masyarakat Community Aspect
F.23 Dampak Operasi terhadap Masyarakat Sekitar Impact of Operations on Surrounding Community 397
F.24 Pengaduan Masyarakat Community Complaints 403
F.25 Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) Environmental Social Responsibility Activities 398
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan Responsibility for Sustainable Product/Service Development
Inovasi dan Pengembangan Produk/Jasa Keuangan Sustainable Financial Product/Service Innovation and
F.26 378
Berkelanjutan Development
Produk/Jasa yang Sudah Dievaluasi Keamanannya bagi
F.27 Products/Services with Evaluated Customer Safety 379
Pelanggan
F.28 Dampak Produk/Jasa Impacts of Product/Services 380
F.29 Jumlah Produk yang Ditarik Kembali Number of Products Recalled 380
Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Customer Satisfaction Survey on Sustainable Financial
F.30 382
Keuangan Berkelanjutan Products and/or Services
Lain-lain Others
G.1 Verifikasi Tertulis dari Pihak Independen (jika ada) Written Verification from Independent Party (if any) 412
G.2 Lembar Umpan Balik Feedback Form 437
Tanggapan terhadap Umpan Balik Laporan Tahun
G.3 Responses to Previous Year’s Report Feedback 412
Sebelumnya
Dafar Pengungkapan Sesuai Peraturan Otoritas Jasa List of Disclosures According to Financial Services Authority
G.4 431
Keuangan No. 51/POJK.03/2017 Regulation No. 51/POJK.03/2017
PT Bank Ganesha Tbk
432 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 435
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Supporting Business Aspects Good Corporate Governance Sustainability Report
Daftar Pengungkapan sesuai Pelaporan ESG Metrik
List of Disclosures According to ESG Reporting Metrics
Kinerja Kode Halaman
Nama Metrik Metric Name
Performance Code Page
Lingkungan E-01 Laporan Emisi Gas Rumah Kaca Greenhouse Gas Emission Report 407
Environment
E-02 Intensitas Emisi Gas Rumah Kaca Greenhouse Gas Emission Intensity 408
E-03 Konsumsi Energi Listrik Electrical Energy Consumption 407
E-04 Konsumsi Air Water Consumption 409
E-05 Limbah yang Dihasilkan Waste Generated 410
E-06 Komitmen Perusahaan untuk Mencapai Target Net Company’s Commitment to Achieve Net Zero Emission
N/A
Zero Emission Target
E-07 Komitmen Perusahaan untuk mengurangi Emisi Gas Company’s Commitment to Reduce Greenhouse Gas
407
Rumah Kaca Emissions
Sosial S-01 Kesetaraan Gender Gender Equality 388
Social
S-02 Pegawai Berdasarkan Gender dan Kelompok Umur Employees by Gender and Age Group 389
S-03 Tingkat Pergantian Pegawai Employee Turnover Rate 396
S-04 Jumlah Pegawai Sementara Number of Temporary Employees 392
S-05 Pelatihan dan Pengembangan Pegawai Employee Training and Development 395
S-06 Jumlah Kecelakaan Kerja Number of Occupational Accidents 396
S-07 Kejadian Pelanggaran Hak Asasi Manusia Incident of Human Rights Violation 390
S-08 Kebijakan Pelecehan Seksual dan/atau Non-Diskriminasi Sexual Harassment and/or Non-Discrimination Policies 390
S-09 Kebijakan Mengenai Hak Asasi Manusia Human Rights Policy 389
S-10 Kebijakan Pekerja Anak dan/atau Pekerja Paksa Child and/or Forced Labor Policies 389
S-11 Kebijakan Mengenai Kesehatan dan Keselamatan Occupational Health and Safety Policy and Safe and
Kerja serta Lingkungan Kerja yang Aman dan Layak Decent Work Environment Provided to All Employees 394
diberikan Kepada Seluruh Karyawan
S-12 Corporate Social Responsibility Corporate Social Responsibility 398
Tata Kelola G-01 Keberagaman Manajemen dan Independensi Management Diversity and Independence 195
Governance
G-02 Total Kehadiran Direksi dan Komisaris ke Rapat Dewan Total Attendance of Directors and Commissioners to
166, 179
Board Meetings
G-03 Kebijakan Pemisahan Chairman of the Board dan CEO Chairman of the Board and CEO Separation Policy 196
G-04 Kebijakan Penilaian Dewan Direksi dan Komisaris Board of Directors and Board of Commissioners
182
Assessment Policy
G-05 Kebijakan Pelatihan Dewan Direksi dan Komisaris Board of Directors and Board of Commissioners
186
Training Policy
G-06 Kriteria Khusus Pemilihan Dewan Specific Criteria for Board Selection 197
G-07 Kode Etik dan/atau Anti-Korupsi Code of Conduct and/or Anti-Corruption 339, 344
G-08 Kebijakan Perlakuan Adil Terhadap Pemegang Saham Policy on Fair Treatment of Shareholders 148
G-09 Pencegahan Konflik Kepentingan Prevention of Conflict of Interest 204
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 433
Page 436
PT Bank Ganesha Tbk 434 2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 437
8
Laporan
Keuangan
Financial Statement
PT Bank Ganesha Tbk
2025 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report 435
Page 438
Halaman ini sengaja dikosongkan. This page is intentionally left blank.
Page 439
PT Bank Ganesha Tbk Laporan keuangan tanggal 31 Desember 2025 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements as of December 31, 2025 and for the year then ended with independent auditor’s report
Page 440
Page 441
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF DECEMBER 31, 2025
DAN UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR
TANGGAL TERSEBUT THEN ENDED
BESERTA LAPORAN AUDITOR INDEPENDEN WITH INDEPENDENT AUDITOR’S REPORT
Daftar Isi Table of Contents
Halaman/
Page
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan ................................................ 1-3 ................................... Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss
Komprehensif Lain ....................................................... 4-5 .......................... and Other Comprehensive Income
Laporan Perubahan Ekuitas ............................................ 6 .................................. Statement of Changes in Equity
Laporan Arus Kas ............................................................ 7-8 .............................................Statement of Cash Flows
Catatan Atas Laporan Keuangan ..................................... 9-148 ............................... Notes to the Financial Statements
************************
Page 442
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00347/2.1505/AU.1/07/1008- Report No. 00347/2.1505/AU.1/07/1008-
1/1/III/2026 1/1/III/2026
Pemegang Saham, Dewan Komisaris, dan Direksi The Shareholders and the Boards
PT Bank Ganesha Tbk of Commissioners and Directors
PT Bank Ganesha Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying financial
PT Bank Ganesha Tbk. (“Bank”) terlampir, yang statements of PT Bank Ganesha Tbk. (the “Bank”),
terdiri dari laporan posisi keuangan tanggal which comprise the statement of financial position
31 Desember 2025, serta laporan laba rugi dan as of December 31, 2025, and the statement of
penghasilan komprehensif lain, laporan profit or loss and other comprehensive income,
perubahan ekuitas, dan laporan arus kas untuk statement of changes in equity, and statement of
tahun yang berakhir pada tanggal tersebut, serta cash flows for the year then ended, and notes to
catatan atas laporan keuangan, termasuk the financial statements, including material
informasi kebijakan akuntansi material. accounting policy information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material respects,
material, posisi keuangan Bank tanggal the financial position of the Bank as of December
31 Desember 2025, serta kinerja keuangan dan 31, 2025, and its financial performance and cash
arus kas nya untuk tahun yang berakhir pada flows for the year then ended, in accordance with
tanggal tersebut, sesuai dengan Standar Indonesian Financial Accounting Standards.
Akuntansi Keuangan di Indonesia.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“IAPI”). Tanggung Indonesian Institute of Certified Public Accountants
jawab kami menurut standar tersebut diuraikan (“IICPA”). Our responsibilities under those
lebih lanjut dalam paragraf Tanggung Jawab standards are further described in the Auditor’s
Auditor terhadap Audit atas Laporan Keuangan Responsibilities for the Audit of the Financial
pada laporan kami. Kami independen terhadap Statements paragraph of our report. We are
Bank berdasarkan ketentuan etika yang relevan independent of the Bank in accordance with the
dalam audit kami atas laporan keuangan di ethical requirements relevant to our audit of the
Indonesia, dan kami telah memenuhi tanggung financial statements in Indonesia, and we have
jawab etika lainnya berdasarkan ketentuan fulfilled our other ethical responsibilities in
tersebut. Kami yakin bahwa bukti audit yang telah accordance with such requirements. We believe
kami peroleh adalah cukup dan tepat untuk that the audit evidence we have obtained is
menyediakan suatu basis bagi opini kami. sufficient and appropriate to provide a basis for our
opinion.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/MK/SK/2025
i
A member firm of Ernst & Young Global Limited
Page 443
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00347/2.1505/AU.1/07/1008- Report No. 00347/2.1505/AU.1/07/1008-
1/1/III/2026 (lanjutan) 1/1/III/2026 (continued)
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 professional judgment, were of most significance in
yang paling signifikan dalam audit kami atas our audit of the financial statements of the current
laporan keuangan periode kini. Hal audit utama period. Such key audit matters were addressed in
tersebut disampaikan dalam konteks audit kami the context of our audit of the financial statements
atas laporan keuangan secara keseluruhan, dan taken as a whole, and in forming our audit opinion
dalam merumuskan opini kami atas laporan thereon, and we do not provide a separate audit
keuangan terkait, dan kami tidak menyatakan opinion on such key audit matters. For the key audit
suatu opini terpisah atas hal audit utama matter below, our description of how our audit
tersebut. Untuk hal audit utama di bawah ini, addressed such key audit matter is provided in such
penjelasan kami tentang bagaimana audit kami context.
merespons hal tersebut disampaikan dalam
konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab the Auditor’s Responsibilities for the Audit of the
Auditor terhadap Audit atas Laporan Keuangan Financial Statements paragraph of our report,
pada laporan kami, termasuk sehubungan dengan including in relation to the key audit matter
hal audit utama yang dikomunikasikan di bawah communicated below. Accordingly, our audit
ini. Oleh karena itu, audit kami mencakup included the performance of procedures designed
pelaksanaan prosedur yang didesain untuk to respond to our assessment of the risks of
merespons penilaian kami atas risiko kesalahan material misstatement of the accompanying
penyajian material dalam laporan keuangan financial statements. The results of our audit
terlampir. Hasil prosedur audit kami, termasuk procedures, including the procedures performed to
prosedur yang dilakukan untuk merespons hal address the key audit matter below, provide the
audit utama di bawah ini, memberikan basis bagi basis for our opinion on the accompanying financial
opini kami atas laporan keuangan terlampir. statements.
ii
A member firm of Ernst & Young Global Limited
Page 444
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00347/2.1505/AU.1/07/1008- Report No. 00347/2.1505/AU.1/07/1008-
1/1/III/2026 (lanjutan) 1/1/III/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loan
Penjelasan atas hal audit utama: Description of the key audit matter:
Seperti yang dijelaskan dalam Catatan 10 atas As described in Note 10 to the accompanying
laporan keuangan terlampir, pada tanggal financial statements, as of December 31, 2025, the
31 Desember 2025, saldo cadangan kerugian balance of allowance for impairment losses on loans
penurunan nilai atas kredit yang diberikan adalah amounted to Rp198,917 million. Refer to material
sebesar Rp198.917 juta. Lihat informasi accounting policy information for allowance for
kebijakan akuntansi material untuk cadangan impairment losses on financial assets disclosed in
kerugian penurunan nilai atas aset keuangan yang Note 2, use of significant accounting judgments,
diungkapkan dalam Catatan 2, penggunaan estimates and assumptions in Note 3, and the
pertimbangan, estimasi dan asumsi akuntansi disclosures of allowances for impairment losses on
yang signifikan dalam Catatan 3, dan loans in Note 10 to the accompanying financial
pengungkapan cadangan kerugian penurunan statements.
nilai atas kredit yang diberikan dalam Catatan 10
atas laporan keuangan terlampir.
Kami berfokus pada area ini karena saldo kredit We focused on this area because the balances of
yang diberikan dan cadangan kerugian penurunan loans and allowance for impairment losses on loans
nilai atas kredit yang diberikan adalah signifikan are significant to the accompanying financial
terhadap laporan keuangan terlampir. Selain itu, statements. In addition, the determination of
penentuan cadangan kerugian penurunan nilai allowance for impairment losses requires judgment
memerlukan pertimbangan dan memiliki and is subject to estimation uncertainty which
ketidakpastian estimasi termasuk dalam includes determining the model to calculate
penentuan model untuk menghitung cadangan allowance for impairment losses, identification of
kerugian penurunan nilai, identifikasi eksposur credit exposures with significant deterioration in
kredit yang mengalami penurunan kualitas kredit credit quality, and determining assumptions used in
yang signifikan, dan penentuan asumsi yang the allowance for impairment losses calculation
digunakan dalam model perhitungan cadangan models (for exposures assessed on an individual or
kerugian penurunan nilai (untuk eksposur yang collective basis), which incorporates forward-
dinilai secara individu atau kolektif), termasuk looking macroeconomic factors.
faktor-faktor ekonomi makro berorientasi masa
depan.
iii
A member firm of Ernst & Young Global Limited
Page 445
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00347/2.1505/AU.1/07/1008- Report No. 00347/2.1505/AU.1/07/1008-
1/1/III/2026 (lanjutan) 1/1/III/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Respons Audit: Audit response:
Kami menguji pengendalian utama atas We tested the key controls over the loan
pemberian kredit, penilaian kualitas kredit origination, regular internal credit quality
internal secara regular, serta pencatatan dan assessments, and recording and monitoring of the
pengawasan kredit yang diberikan. Kami loans. We obtained understanding and assessed
memperoleh pemahaman dan menilai metodologi impairment measurement methodologies and
pengukuran penurunan nilai, serta melakukan performed validation of allowance for impairment
validasi atas model pencadangan kerugian losses models, inputs, bases, and assumptions used
penurunan nilai, data masukan, dasar, dan asumsi by the Bank in calculating the allowance for
yang digunakan oleh Bank dalam menghitung impairment losses, and tested the classification into
cadangan kerugian penurunan nilai, serta menguji the three-stage credit quality of loan portfolios in
tiga tahapan kualitas kredit portofolio sesuai accordance with staging criteria developed by the
dengan kriteria tingkatan (staging) yang disusun Bank for loans. We tested whether historical
oleh Bank untuk kredit yang diberikan. Kami experience is representative of current
menguji apakah pengalaman historis mewakili circumstances and of the recent losses incurred in
keadaan saat ini dan kerugian terkini yang terjadi the portfolios, and assessed the reasonableness of
dalam portofolio, serta menilai kewajaran atas forward-looking adjustments, macroeconomic
penyesuaian berorientasi masa depan, analisis factor analysis, and probability-weighted multiple
faktor ekonomi makro, dan beberapa skenario scenarios for loans. With respect to individually
probabilitas tertimbang untuk kredit yang assessed allowance for impairment losses, we
diberikan. Untuk cadangan kerugian penurunan tested the population of loans to evaluate the timely
nilai yang dinilai secara individual, kami menguji identification by the Bank of exposures with
populasi kredit yang diberikan untuk significant deterioration in credit quality or which
mengevaluasi identifikasi secara tepat waktu oleh have been impaired; for cases where impairment
Bank atas eksposur yang mengalami penurunan has been identified, we assessed the Bank’s
kualitas kredit yang signifikan atau yang telah assumptions on the expected future cash flows,
mengalami penurunan nilai; untuk kasus-kasus including the value of realizable collateral based on
dimana penurunan nilai telah diidentifikasi, kami available market information or valuation prepared
menilai asumsi Bank atas arus kas masa depan by independent valuer or internal valuer.
ekspektasian, termasuk nilai agunan yang dapat
direalisasikan berdasarkan informasi pasar yang
tersedia atau penilaian yang dilakukan oleh penilai
independen atau internal.
Kami memeriksa keakurasian perhitungan jumlah We checked the accuracy of the calculation of
cadangan kerugian penurunan nilai dengan allowance for impairment losses amount by
melakukan perhitungan ulang atas keseluruhan recalculating the collective and individual
portofolio yang penurunan nilainya dinilai secara impairment for the entire portfolio. We assessed
kolektif dan individual. Kami menilai apakah whether the financial statements disclosures are
pengungkapan dalam laporan keuangan cukup adequately and appropriately reflecting the Bank’s
dan secara memadai mencerminkan eksposur exposures to credit risk. We involved our auditor’s
Bank terhadap risiko kredit. Kami melibatkan internal expert in the performance of the above
pakar auditor internal kami untuk membantu kami procedures where their specific expertise was
dalam melakukan prosedur-prosedur di atas required.
ketika keahlian spesifik mereka diperlukan.
iv
A member firm of Ernst & Young Global Limited
Page 446
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00347/2.1505/AU.1/07/1008- Report No. 00347/2.1505/AU.1/07/1008-
1/1/III/2026 (lanjutan) 1/1/III/2026 (continued)
Informasi lain Other information
Manajemen bertanggung jawab atas informasi Management is responsible for the other
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan 2025 selain information included in the 2025 Annual Report
laporan keuangan terlampir dan laporan auditor other than the accompanying financial statements
independen kami (“Laporan Tahunan”). Laporan and our independent auditor’s report thereon (“The
Tahunan diharapkan akan tersedia bagi kami Annual Report”). The Annual Report is expected to
setelah tanggal laporan auditor independen ini. be made available to us after the date of this
independent auditor’s report.
Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
mencakup Laporan Tahunan, dan oleh karena itu, statements does not cover the Annual Report, and
kami tidak menyatakan bentuk keyakinan apapun accordingly, we do not express any form of
atas Laporan Tahunan tersebut. assurance on the Annual Report.
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan terlampir, tanggung jawab kami adalah financial statements, our responsibility is to read
untuk membaca Laporan Tahunan ketika tersedia the Annual Report when it becomes available and,
dan, dalam melaksanakannya, in doing so, consider whether the Annual Report is
mempertimbangkan apakah Laporan Tahunan materially inconsistent with the accompanying
mengandung ketidakkonsistensian material financial statements or our knowledge obtained in
dengan laporan keuangan terlampir atau the audit, or otherwise appears to be materially
pemahaman yang kami peroleh selama audit, misstated.
atau mengandung kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika When we read the Annual Report, if we conclude
kami menyimpulkan bahwa terdapat suatu that there is a material misstatement therein, we
kesalahan penyajian material di dalamnya, kami are required to communicate the matter to those
diharuskan untuk mengomunikasikan hal charged with governance and take appropriate
tersebut kepada pihak yang bertanggung jawab actions based on the applicable laws and
atas tata kelola dan melakukan tindakan yang regulations.
tepat berdasarkan peraturan perundang-
undangan yang berlaku.
v
A member firm of Ernst & Young Global Limited
Page 447
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00347/2.1505/AU.1/07/1008- Report No. 00347/2.1505/AU.1/07/1008-
1/1/III/2026 (lanjutan) 1/1/III/2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation and
dan penyajian wajar laporan keuangan tersebut fair presentation of the financial statements in
sesuai dengan Standar Akuntansi Keuangan di accordance with Indonesian Financial Accounting
Indonesia, dan atas pengendalian internal yang Standards, and for such internal control as
dianggap perlu oleh manajemen untuk management determines is necessary to enable the
memungkinkan penyusunan laporan keuangan preparation of financial statements that are free
yang bebas dari kesalahan penyajian material, from material misstatement, whether due to fraud
baik yang disebabkan oleh kecurangan maupun or error.
kesalahan.
Dalam penyusunan laporan keuangan, In preparing the financial statements, management
manajemen bertanggung jawab untuk menilai is responsible for assessing the Bank’s ability to
kemampuan Bank dalam mempertahankan continue as a going concern, disclosing, as
kelangsungan usahanya, mengungkapkan, sesuai applicable, matters related to going concern, and
dengan kondisinya, hal-hal yang berkaitan dengan using the going concern basis of accounting, unless
kelangsungan usaha, dan menggunakan basis management either intends to liquidate the Bank or
akuntansi kelangsungan usaha, kecuali to cease its operations, or has no realistic
manajemen memiliki intensi untuk melikuidasi alternative but to do so.
Bank atau menghentikan operasi, atau tidak
memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses overseeing the Bank’s financial reporting process.
pelaporan keuangan Bank.
vi
A member firm of Ernst & Young Global Limited
Page 448
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00347/2.1505/AU.1/07/1008- Report No. 00347/2.1505/AU.1/07/1008-
1/1/III/2026 (lanjutan) 1/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan financial statements
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan about whether the financial statements taken as a
secara keseluruhan bebas dari kesalahan whole are free from material misstatement,
penyajian material, baik yang disebabkan oleh whether due to fraud or error, and to issue an
kecurangan maupun kesalahan, dan untuk independent auditor’s report that includes our
menerbitkan laporan auditor independen yang opinion. Reasonable assurance is a high level of
mencakup opini kami. Keyakinan memadai assurance, but is not a guarantee that an audit
merupakan suatu tingkat keyakinan tinggi, namun conducted in accordance with Standards on
bukan merupakan suatu jaminan bahwa audit Auditing established by the IICPA will always detect
yang dilaksanakan berdasarkan Standar Audit a material misstatement when it exists.
yang ditetapkan oleh IAPI akan selalu mendeteksi Misstatements can arise from fraud or error and
kesalahan penyajian material ketika hal tersebut are considered material if, individually or in the
ada. Kesalahan penyajian dapat disebabkan oleh aggregate, they could reasonably be expected to
kecurangan maupun kesalahan dan dianggap influence the economic decisions of users taken on
material jika, baik secara individual maupun the basis of these financial statements.
agregat, dapat diekspektasikan secara wajar akan
memengaruhi keputusan ekonomi yang diambil
oleh pengguna berdasarkan laporan keuangan
tersebut.
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Identify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statements,
baik yang disebabkan oleh kecurangan whether due to fraud or error, design and
maupun kesalahan, mendesain dan perform audit procedures responsive to such
melaksanakan prosedur audit yang responsif risks, and obtain audit evidence that is
terhadap risiko tersebut, serta memeroleh sufficient and appropriate to provide a basis for
bukti audit yang cukup dan tepat untuk our opinion. The risk of not detecting a material
menyediakan basis bagi opini kami. Risiko misstatement resulting from fraud is higher
tidak terdeteksinya suatu kesalahan than for one resulting from error, as fraud may
penyajian material yang disebabkan oleh involve collusion, forgery, intentional
kecurangan lebih tinggi dari yang disebabkan omissions, misrepresentations, or override of
oleh kesalahan, karena kecurangan dapat internal control.
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian atas pengendalian internal.
vii
A member firm of Ernst & Young Global Limited
Page 449
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00347/2.1505/AU.1/07/1008- Report No. 00347/2.1505/AU.1/07/1008-
1/1/III/2026 (lanjutan) 1/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Bank. the Bank’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty exists
ketidakpastian material yang terkait dengan related to events or conditions that may cast
peristiwa atau kondisi yang dapat significant doubt on the Bank's ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Bank untuk mempertahankan that a material uncertainty exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our independent
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in
ketidakpastian material, kami diharuskan the financial statements or, if such disclosures
untuk menarik perhatian dalam laporan are inadequate, to modify our opinion. Our
auditor independen kami ke pengungkapan conclusion is based on the audit evidence
terkait dalam laporan keuangan atau, jika obtained up to the date of our independent
pengungkapan tersebut tidak memadai, auditor’s report. However, future events or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Bank to cease to
didasarkan pada bukti audit yang diperoleh continue as a going concern.
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Bank tidak dapat
mempertahankan kelangsungan usaha.
viii
A member firm of Ernst & Young Global Limited
Page 450
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00347/2.1505/AU.1/07/1008- Report No. 00347/2.1505/AU.1/07/1008-
1/1/III/2026 (lanjutan) 1/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan secara keseluruhan, and content of the financial statements,
termasuk pengungkapannya, dan apakah including the disclosures, and whether the
laporan keuangan mencerminkan transaksi financial statements represent the underlying
dan peristiwa yang mendasarinya dengan transactions and events in a manner that
suatu cara yang mencapai penyajian wajar. achieves fair presentation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance
pihak yang bertanggung jawab atas tata kelola with a statement that we have complied with
bahwa kami telah mematuhi ketentuan etika yang relevant ethical requirements regarding
relevan mengenai independensi, dan independence, and to communicate with them all
mengomunikasikan kepada pihak tersebut seluruh relationships and other matters that may
hubungan, serta hal-hal lain yang dianggap secara reasonably be thought to bear on our
wajar berpengaruh terhadap independensi kami, independence, and where applicable, related
dan, jika relevan, pengamanan terkait. safeguards.
ix
A member firm of Ernst & Young Global Limited
Page 451
A member firm of Ernst & Young Global Limited
Page 452
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/ 31 Desember/ 31 Desember/
Notes December 31, 2025 December 31, 2024
ASET ASSETS
Kas 2,4,31 51.492 45.628 Cash
Current accounts with
Giro pada Bank Indonesia 2,5,31 520.644 372.189 Bank Indonesia
Giro pada bank lain - pihak ketiga Current accounts with other
setelah dikurangi cadangan banks - third parties net of
kerugian penurunan nilai allowance for impairment
sebesar Rp164 pada tanggal losses of Rp164 as of
31 Desember 2025 dan Rp85 pada December 31, 2025 and Rp85
tanggal 31 Desember 2024 2,6,31 85.084 378.669 as of December 31, 2024
Penempatan pada Bank Indonesia Placements with
dan bank lain - pihak ketiga Bank Indonesia and
setelah dikurangi cadangan other banks - third parties
kerugian penurunan nilai sebesar net of allowance for
Rp131 pada tanggal impairment losses of Rp131
31 Desember 2025 dan Rp180 as of December 31, 2025 and
pada tanggal 31 Desember 2024 2,7,31 1.029.291 1.636.563 Rp180 as of December 31, 2024
Efek-efek - pihak ketiga
setelah dikurangi cadangan Securities - third parties
kerugian penurunan nilai sebesar net allowance for
Rp70 pada tanggal 31 Desember impairment losses of Rp70
2025 dan Rp20 pada tanggal as of December 31, 2025 and
31 Desember 2024 2,8,31 3.697.790 2.837.347 Rp20 as of December 31, 2024
Securities purchased
Efek-efek yang dibeli dengan janji under agreement
dijual kembali - pihak ketiga 2,9 43.494 - to resell - third parties
Kredit
setelah dikurangi cadangan Loans
kerugian penurunan nilai net of allowance for
sebesar Rp198.917 pada impairment losses of
tanggal 31 Desember 2025 dan Rp198,917 as of December 31,
Rp239.701 pada tanggal 2025 and Rp239,701
31 Desember 2024 as of December 31, 2024
Pihak berelasi 2,10,29 21.946 31.700 Related parties
Pihak ketiga 2,10,31 5.595.751 4.748.431 Third parties
Kredit - neto 5.617.697 4.780.131 Loans - net
Tagihan Akseptasi - pihak ketiga
setelah dikurangi cadangan Acceptance receivables – third parties
kerugian penurunan nilai net of allowance for
sebesar Rp8 pada tanggal impairment losses of Rp8
31 Desember 2025 dan Rp2 as of December 31, 2025 and
pada tanggal 31 Desember 2024 2,11 5.311 11.617 Rp2 as of December 31, 2024
Aset tetap Fixed assets
setelah dikurangi akumulasi net of accumulated
penyusutan sebesar Rp54.437 depreciation of Rp54,437
pada tanggal 31 Desember 2025 as of December 31, 2025
dan Rp49.813 pada tanggal and Rp49,813 as of
31 Desember 2024 2,12 61.916 63.141 December 31, 2024
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak The accompanying notes to the financial statements from an integral part of these
terpisahkan dari laporan keuangan secara keseluruhan. financial statements.
1
Page 453
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/ 31 Desember/ 31 Desember/
Notes December 31, 2025 December 31, 2024
ASET (lanjutan) ASSETS (continued)
Aset hak-guna Right-of-use assets
setelah dikurangi akumulasi net of accumulated
penyusutan sebesar Rp54.537 depreciation of Rp54,537
pada tanggal 31 Desember 2025 as of December 31, 2025
dan Rp48.445 pada tanggal and Rp48,445 as of
31 Desember 2024 2,13 8.666 12.346 December 31, 2024
Aset takberwujud Intangible assets
setelah dikurangi akumulasi net of accumulated
amortisasi sebesar Rp12.883 amortization of Rp12,883
pada tanggal 31 Desember 2025 as of December 31, 2025
dan Rp9.577 pada tanggal and Rp9,577 as of
31 Desember 2024 2,14 9.894 10.703 December 31, 2024
Aset pajak tangguhan 2,26 57.525 104.037 Deferred tax assets
Aset lain-lain Other assets
setelah dikurangi cadangan net of allowance for
kerugian penurunan nilai impairment losses of
sebesar Rp13.737 pada tanggal Rp13,737 as of December 31,
31 Desember 2025 dan Rp12.404 2025 and as of Rp12,404
31 Desember 2024 2,15,29,31 151.586 105.879 December 31, 2024
TOTAL ASET 11.340.390 10.358.250 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak The accompanying notes to the financial statements from an integral part of these
terpisahkan dari laporan keuangan secara keseluruhan. financial statements.
2
Page 454
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/ 31 Desember/ 31 Desember/
Notes December 31, 2025 December 31, 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 2,31 31.303 140.958 Liabilities due immediately
Simpanan Deposits
Pihak berelasi 2,16,29,31 94.990 141.572 Related parties
Pihak ketiga 2,16,31 7.408.481 6.512.206 Third parties
Total 7.503.471 6.653.778 Total
Simpanan dari bank lain - Deposits from other banks -
pihak ketiga 2,17 4.002 2.143 third parties
Kewajiban akseptasi 2,11 5.319 11.619 Acceptance liabilities
Utang pajak 2,18 10.952 10.315 Taxes payable
Post-employment benefits
Liabilitas imbalan pasca kerja 2,28 34.003 30.212 obligation
Liabilitas lain-lain 2,19,31 62.063 63.944 Other liabilities
TOTAL LIABILITAS 7.651.113 6.912.969 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham Share capital
Modal dasar - nilai nominal Authorized capital - par value
40.000.000.000 lembar saham 40,000,000,000 shares
dengan nominal saham Rp100 with par value Rp100
(nilai penuh) per saham pada (full amount) per share
tanggal 31 Desember 2025 dan as of December 31, 2025 and
tanggal 31 Desember 2024 as of December 31, 2024
Modal ditempatkan dan disetor penuh - Issued and fully paid capital -
23.970.997.103 lembar saham 23,970,997,103 shares as of
pada tanggal 31 Desember 2025 as of December 31, 2025 and
dan tanggal 31 Desember 2024 2,20 2.397.100 2.397.100 as of December 31, 2024
Tambahan modal disetor 2,20 692.110 692.110 Additional paid-in capital
Revaluation surplus of
Surplus revaluasi aset tetap - neto 36.784 36.784 fixed assets - net
Perubahan nilai wajar dari aset Fair value changes
keuangan yang diukur pada of securities measured
nilai wajar melalui penghasilan at fair value through
komprehensif lain - neto 8 8.541 (9.905) other comprehensive income - net
Pengukuran kembali Remeasurement of
program imbalan pasti - neto (17.308) (15.760) defined benefit plan - net
Saldo laba 572.050 344.952 Retained earnings
EKUITAS 3.689.277 3.445.281 EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 11.340.390 10.358.250 EQUITY
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak The accompanying notes to the financial statements from an integral part of these
terpisahkan dari laporan keuangan secara keseluruhan. financial statements.
3
Page 455
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2025 2024
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL FROM OPERATIONS
Pendapatan bunga 2,21,29 714.085 723.201 Interest income
Beban bunga Interest expenses
Bunga 2,22,29 (295.371) (248.198) Interest
Premi program penjaminan Premium on deposit
simpanan 2,22,33 (12.588) (10.634) guarantee program
Total beban bunga (307.959) (258.832) Total interest expenses
Pendapatan bunga - neto 406.126 464.369 Interest income - net
PENDAPATAN OPERASIONAL
LAINNYA OTHER OPERATING INCOME
Keuntungan belum direalisasi Unrealized gain on securities
dari efek yang diukur pada measured at fair value through
nilai wajar melalui laba rugi 33.480 - profit or loss
Keuntungan neto penjualan efek 8 30.469 11.945 Net gain on sale of securities
Commissions and fees from
Provisi dan komisi selain kredit - neto 2 18.259 27.862 transactions other than loans - net
Gain on foreign exchange
Keuntungan transaksi valuta asing 3.570 5.183 transactions
Pendapatan jasa administrasi dan penalti 1.002 1.247 Administration fees and penalties
Lain-lain 4.720 21.974 Others
Total pendapatan operasional lainnya 91.500 68.211 Total other operating income
Beban kerugian penurunan nilai: 23 Provision for impairment losses:
6,7,8,10
Aset keuangan 11 38.299 (44.044) Financial assets
Aset non-keuangan 15 (1.357) (6.300) Non-financial assets
Total beban kerugian penurunan nilai 36.942 (50.344) Total provision for impairment losses
Beban operasional lainnya: Other operating expenses:
Umum dan administrasi 24 (67.538) (63.637) General and administrative
Tenaga kerja 25 (164.889) (152.390) Personnel
Komisi (2.652) (2.810) Commision
Kerugian belum direalisasi Unrealized loss on securities
dari efek yang diukur pada measured at fair value through
nilai wajar melalui laba rugi - (1.542) profit or loss
Lain-lain (3.462) (2.331) Others
Total beban operasional lainnya (238.541) (222.710) Total other operating expenses
Beban Operasional Lainnya - Neto (201.599) (273.054) Other Operating Expenses - Net
LABA OPERASIONAL 296.027 259.526 INCOME FROM OPERATIONS
PENDAPATAN (BEBAN) NON-OPERATING INCOME
NON-OPERASIONAL (EXPENSES)
Biaya iuran regulator (5.091) (4.426) Regulator fee
Keuntungan pelepasan Gain on disposals of
aset tetap - neto 12 233 182 fixed assets - net
Lain-lain - neto (560) (605) Others - net
Pendapatan (beban) Non-operating income
non-operasional - neto (5.418) (4.849) (expenses) - net
LABA SEBELUM PAJAK PENGHASILAN 290.609 254.677 PROFIT BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN 26 (63.511) (52.963) INCOME TAX EXPENSE
LABA TAHUN BERJALAN 227.098 201.714 PROFIT FOR THE YEAR
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak The accompanying notes to the financial statements from an integral part of these
terpisahkan dari laporan keuangan secara keseluruhan. financial statements.
4
Page 456
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2025 2024
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan Items not to be reclassified to
direklasifikasikan ke laba rugi: profit or loss:
Surplus revaluasi Gain on revaluation of
aset tetap - 2.527 fixed assets
Pajak penghasilan terkait 26 - 511 Related income tax
Neto - 3.038 Net
Pengukuran kembali atas Remeasurement of defined
kewajiban imbalan pasti 28 (1.985) 351 benefit obligation
Pajak penghasilan terkait 26 437 539 Related income tax
Neto (1.548) 890 Net
Pos-pos yang akan direklasifikasikan Item to be reclassified to profit
ke laba rugi: or loss:
Gain (losses) on
Keuntungan (kerugian) bersih atas changes in fair value of
efek-efek yang diukur pada securities fair-value
nilai wajar melalui penghasilan through other
komprehensif lain 8 23.649 (6.104) comprehensive income
Pajak penghasilan terkait 26 (5.203) 1.541 Related income tax
Neto 18.446 (4.563) Net
Keuntungan (kerugian) komprehensif lain Other comprehensive loss
tahun berjalan - neto 16.898 (635) for the year - net
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 243.996 201.079 INCOME FOR THE YEAR
LABA PER SAHAM EARNINGS PER SHARE
(nilai penuh) (full amount)
Dasar/Dilusian 27 9,4 8,4 Basic/Diluted
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak The accompanying notes to the financial statements from an integral part of these
terpisahkan dari laporan keuangan secara keseluruhan. financial statements.
5
Page 457
The original financial statements included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain) (Expressed in Millions of Rupiah, Unless Otherwise Stated)
Perubahan
nilai wajar
dari aset
keuangan
yang diukur
pada nilai
wajar melalui
penghasilan
komprehensif Keuntungan
lain – neto/ (kerugian)
Surplus Fair value pengukuran
revaluasi changes kembali program
aset tetap - of securities iuran pasti - neto/
neto measured Gain (loss) on
Tambahan Revaluation at fair value remeasurenment
modal disetor surplus of through other of defined
Catatan/ Modal saham/ Additional fixed assets - comprehensive contribution Saldo laba/ Ekuitas neto/
Notes Share capital paid-in capital net income - net plan - net Retained earning Net Equity
Saldo per 31 Desember 2023 2.397.100 692.110 33.746 (5.342) (16.650) 143.238 3.244.202 Balance as of December 31. 2023
Laba tahun berjalan - - - - - 201.714 201.714 Profit for the year
Penghasilan komprehensif lain Other comprehensive income
periode berjalan - setelah pajak 8 - - 3.038 (4.563) 890 - (635) for the year - net of tax
Saldo per 31 Desember 2024 2.397.100 692.110 36.784 (9.905) (15.760) 344.952 3.445.281 Balance as of December 31. 2024
Laba tahun berjalan - - - - - 227.098 227.098 Profit for the year
Penghasilan komprehensif lain Other comprehensive income
periode berjalan - setelah pajak 8 - - - 18.446 (1.548) - 16.898 for the year - net of tax
Saldo per 31 Desember 2025 2.397.100 692.110 36.784 8.541 (17.308) 572.050 3.689.277 Balance as of December 31. 2025
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan. The accompanying notes to the financial statements from an integral part of these financial statements.
6
Page 458
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir For the Year Ended December 31, 2025
pada Tanggal 31 Desember 2025 (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2025 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan dari pendapatan bunga 714.792 714.959 Receipts from interest income
Pembayaran beban bunga (304.929) (253.347) Payments of interest expense
Penerimaan pendapatan
operasional lainnya 54.451 63.029 Other operating income received
Keuntungan dari transaksi Gain on foreign exchange
valuta asing - neto 1.065 (283) transactions - net
Pembayaran gaji dan Salaries and employee
tunjangan karyawan (161.098) (151.468) benefits paid
Pembayaran beban operasional lainnya (53.049) (64.159) Other operating expenses paid
Pembayaran beban non-operasional (5.418) (4.849) Non-operating expenses paid
Pembayaran beban pajak 18, 26 (66.078) (91.703) Tax expense paid
Arus kas sebelum perubahan Cash flows before changes in
aset dan liabilitas operasi 179.736 212.179 operating assets and liabilities
Decrease (increase)
Penurunan (kenaikan) aset operasi: in operating assets:
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali (43.494) 1.150.667 agreement to resell
Efek-efek (533.194) (415.302) Securities
Kredit (800.625) (692.497) Loans
Tagihan akseptasi 6.299 (11.619) Acceptance receivables
Aset lain-lain (15.833) 15.079 Other assets
Kenaikan (penurunan) Increase (decrease) in
liabilitas operasi: operating liabilities:
Liabilitas segera (109.655) 129.085 Liabilities due immediately
Simpanan 849.693 661.739 Deposits
Simpanan dari bank lain 1.860 (95) Deposits from other banks
Liabilitas akseptasi (6.299) 11.619 Acceptance liabilities
Liabilitas lain-lain 9.427 14.053 Other liabilities
Kas neto (digunakan untuk)/ Net cash (used in)/
diperoleh dari provided by
aktivitas operasi (462.085) 1.074.908 operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Hasil penjualan aset tetap 12 423 370 Proceeds from sale of fixed assets
Perolehan aset takberwujud 14 (2.497) (2.184) Acquisition of intangible assets
Perolehan aset tetap 12 (5.099) (6.310) Acquisition of fixed assets
Perolehan efek-efek 12 (270.120) (946.824) Acquisition of securities
Kas neto digunakan untuk Net cash used in
aktivitas investasi (277.293) (954.948) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITY
Pembayaran liabilitas sewa 13 (7.130) (11.003) Payment of lease liabilities
Kas neto digunakan untuk Net cash used in
aktivitas pendanaan (7.130) (11.003) investing activities
(PENURUNAN)/KENAIKAN NETO NET (DECREASE)/INCREASE IN
KAS DAN SETARA KAS (746.508) 108.957 CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AWAL CASH AND CASH EQUIVALENTS
TAHUN 2.433.314 2.324.357 AT BEGINNING OF YEAR
KAS DAN SETARA KAS AKHIR CASH AND CASH EQUIVALENTS
TAHUN 1.686.806 2.433.314 AT END OF YEAR
Catatan atas laporan keuangan terlampir merupakan bagian yang The accompanying notes to the financial statements from an integral
tidak terpisahkan dari laporan keuangan secara keseluruhan. part of these financial statements.
7
Page 459
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir For the Year Ended December 31, 2025
pada Tanggal 31 Desember 2025 (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2025 2024
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 4 51.492 45.628 Cash
Current accounts with
Giro pada Bank Indonesia 5 520.644 372.189 Bank Indonesia
Current accounts with
Giro pada bank lain 6 85.248 378.754 other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 7 1.029.422 1.636.743 and other banks
Total 1.686.806 2.433.314 Total
Catatan atas laporan keuangan terlampir merupakan bagian yang The accompanying notes to the financial statements from an integral
tidak terpisahkan dari laporan keuangan secara keseluruhan. part of these financial statements.
8
Page 460
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM 1. GENERAL
a. Pendirian Bank dan informasi umum a. Establishment of the Bank and general
information
PT Bank Ganesha Tbk (selanjutnya disebut PT Bank Ganesha Tbk (the “Bank”) was
"Bank") didirikan dengan akta No. 47 tanggal established based on Deed No. 47 dated
15 Mei 1990 dari notaris Esther Daniar May 15, 1990 of notary Esther Daniar Iskandar,
Iskandar, S.H.. Akta pendirian ini disahkan oleh S.H.. The deed of establishment was approved
Menteri Kehakiman Republik Indonesia dalam by the Ministry of Justice of the Republic of
Surat Keputusan No. C2-4331 HT.01.01. Th 91 Indonesia through Decision Letter No. C2-4331
tanggal 30 Agustus 1991 serta diumumkan HT.01.01. Th 91 dated August 30, 1991 and
dalam Berita Negara Republik Indonesia No. 85 was published in Supplement No. 5296 of the
tanggal 23 Oktober 1992, Tambahan No. 5296. State Gazette of the Republic of Indonesia
Anggaran Dasar Bank telah mengalami No. 85 dated October 23, 1992. The Bank’s
beberapa kali perubahan, terakhir dengan Akta Articles of Association have been amended
No. 181 tanggal 22 Desember 2021 dari notaris several times, the latest was by Deed No. 181
Hannywati Gunawan, S.H., notaris di Jakarta, dated December 22, 2021 of notary Hannywati
mengenai perubahan seluruh anggaran dasar Gunawan, S.H., notary in Jakarta, in order to
Bank yang telah memperoleh Keputusan amend the Bank’s entire Articles of Association
Menteri Hukum dan Hak Asasi Manusia which was approved by the Ministry
Republik Indonesia dalam Surat Keputusan of Justice and Human Rights of the Republic
No. AHU-0074700.AH.01.02 Tahun 2021 of Indonesia through Decission Letter
tanggal 22 Desember 2021. No. AHU-0074700.AH.01.02 Year 2021 dated
December 22, 2021.
Sesuai dengan pasal 3 anggaran dasar Bank, In accordance with article 3 of the Bank’s
ruang lingkup kegiatan Bank adalah articles of association, the scope of its activities
menjalankan usaha bank umum. is to engage in general banking.
Bank mulai beroperasi secara komersial pada The Bank started its commercial operations on
tanggal 30 April 1992, sesuai dengan izin usaha April 30, 1992 when it obtained its business
yang diberikan oleh Menteri Keuangan license based on the Decision Letter
Republik Indonesia dalam Surat Keputusan No. 393/KMK-013/1992 dated April 14, 1992
No. 393/KMK-013/1992 tanggal 14 April 1992. from the Ministry of Finance of the Republic of
Sesuai dengan Surat Keputusan Bank Indonesia. In accordance with Bank Indonesia’s
Indonesia No. 26/66/KEP/DIR tanggal Decision Letter No. 26/66/KEP/DIR dated
12 September 1995, Bank telah mendapat September 12, 1995, the Bank is authorized to
persetujuan menjadi bank devisa. be a foreign exchange bank.
Bank berkedudukan di Jakarta dan memiliki The Bank is domiciled in Jakarta and has
1 kantor pusat, 12 kantor cabang/cabang 1 head office, 12 branch/sub-branch offices.
pembantu. Kantor pusat Bank beralamat di The Bank’s head office is located at Wisma
Wisma Hayam Wuruk, Hayam Wuruk, Jl. Hayam Wuruk No. 8, Jakarta
Jl. Hayam Wuruk No. 8, Jakarta 10120, 10120, Indonesia. The Bank had a total number
Indonesia. Bank memiliki 290 dan 257 of 290 and 257 employees as of December 31,
karyawan pada tanggal 31 Desember 2025 dan 2025 and 2024, respectively.
2024.
Entitas induk terakhir Bank adalah Equity The ultimate parent of the Bank is Equity Global
Global International Ltd, Hongkong. Entitas International Ltd, Hongkong. The ultimate
induk terakhir Bank tersebut telah mendapat parent has received approval on the fit and
persetujuan atas fit and proper test proper test from the Financial Services
dari Otoritas Jasa Keuangan (OJK) Authority (OJK) to conform with POJK
sesuai dengan Peraturan Otoritas Jasa No. 27/POJK/2016 No. KEP-127/D.03/2019
Keuangan No. 27/POJK/2016 dengan dated July 18, 2019.
No. KEP-127/D.03/2019 pada tanggal
18 Juli 2019.
9
Page 461
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank dan informasi umum a. Establishment of the Bank and general
(lanjutan) information (continued)
Susunan Dewan Komisaris dan Direksi Bank The composition of the Bank's Board of
pada tanggal 31 Desember 2025 ditetapkan Commissioners and Board of Directors as of
berdasarkan Rapat Umum Pemegang Saham December 31, 2025 was determined based on
Tahunan (RUPST) pada tanggal 20 Juni 2025 the Annual General Meeting of Shareholders
sebagaimana dimuat dalam Pernyataan (AGMS) on June 20, 2025 as stated in the
Keputusan Rapat No. 24 tanggal 05 Agustus Meeting Resolution No. 24 dated August 05,
2025, dan dicatat di dalam Sistem Administrasi 2025, and recorded in the Administration
Kementerian Hukum dan Hak Asasi Manusia System of the Ministry of Law and Human
Republik Indonesia No. AHU-AH.01.09- Rights of the Republic of Indonesia No. AHU-
0320937 tanggal 05 Agustus 2025, adalah AH.01.09-0320937 dated dated August 5, 2025,
sebagai berikut: is as follows:
31 Desember/December 31, 2025
Dewan Komisaris Board of Commissioners
Presiden Komisaris Marcello T. Taufik President Commissioner
Wakil Presiden Komisaris Lisawati Vice President Commissioner
Komisaris (Independen) Sudarto Commissioner (Independent)
Komisaris (Independen) Trisna Chandra Commissioner (Independent)
Direksi Directors
Presiden Direktur Setiawan Kumala President Director
Direktur Arif Wicaksono Director
Direktur Suroso Director
Direktur Ibrahim Director
Komite Audit Audit Committee
Ketua Trisna Chandra Chairman
Anggota Arief Dhita Wibawa Member
Anggota Sari Utami Member
Audit Internal Thomas Alfa Edison Internal Audit
Sekretaris Perusahaan Febrina Kenya Savitri Corporate Secretary
Susunan Dewan Komisaris dan Direksi Bank The composition of the Bank's Board of
pada tanggal 31 Desember 2024 ditetapkan Commissioners and Board of Directors as of
berdasarkan Rapat Umum Pemegang Saham December 31, 2024 was determined based on
Tahunan (RUPST) pada tanggal 29 Mei 2024 the Annual General Meeting of Shareholders
sebagaimana dimuat dalam Pernyataan (AGMS) on May 29, 2024 as stated in the
Keputusan Rapat No. 248 tanggal 28 Juni Meeting Resolution Statement No. 248 dated
2024 yang dicatat di dalam Sistem June 28, 2024, recorded in the Administration
Administrasi Kementerian Hukum dan Hak System of the Ministry of Law and Human
Asasi Manusia Republik Indonesia No. AHU- Rights of the Republic of Indonesia under No.
AH.01.09-0219936 tanggal 28 Juni 2024, AHU-AH.01.09-0219936 dated June 28, 2024,
adalah sebagai berikut: is as follows:
31 December/December 31, 2024
Dewan Komisaris Board of Commissioners
Presiden Komisaris Marcello T. Taufik President Commissioner
Wakil Presiden Komisaris Lisawati Vice President Commissioner
Komisaris (Independen) Sudarto Commissioner (Independent)
Komisaris (Independen) Trisna Chandra Commissioner (Independent)
Direksi Directors
Presiden Direktur Lenny Sugihat President Director
Wakil Presiden Direktur Setiawan Kumala Vice President Director
Direktur Arif Wicaksono Director
Direktur Suroso Director
Direktur Ibrahim Director
Komite Audit Audit Committee
Ketua Trisna Chandra Chairman
Anggota Arief Dhita Wibawa Member
Anggota Sari Utami Member
Audit Internal Resky Irianawati Internal Audit
Sekretaris Perusahaan Febrina Kenya Savitri Corporate Secretary
10
Page 462
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran umum saham b. Public offering of the Bank’s shares
Berdasarkan Rapat Umum Pemegang Saham Based on the Extraordinary General Meeting of
Luar Biasa No. 12 tanggal 22 Oktober 2015 Extraordinary Shareholders No. 12 dated
oleh Dr. Isyana Wisnuwardhani Sadjarwo, S.H., October 22, 2015 of notary Dr. Isyana
M.H., telah disetujui penerbitan saham baru Wisnuwardhani Sadjarwo, S.H., M.H.,
kepada PT Equity Development Investment Tbk shareholders approved the issuance of new
sebanyak-banyaknya 2.400.000.000 lembar shares to PT Equity Development Investment
saham pada tanggal pencatatan saham Bank di Tbk by as much as 2,400,000,000 shares on
Bursa Efek Indonesia. Bank menerbitkan the date of listing on the Indonesia Stock
saham baru sebanyak 2.286.650.000 lembar Exchange. The new shares issued by the Bank
saham. consist of 2,286,650,000 shares.
Pada tanggal 3 Mei 2016, Bank memperoleh On May 3, 2016, the Bank obtained the notice
pernyataan efektif dari Ketua Dewan of effectivity from the Board of Commissioners
Komisioner Otoritas Jasa Keuangan dan of the Financial Services Authority and
Kepala Eksekutif Badan Pengawas Pasar Chairman of the Capital Market Supervisory
Modal (OJK-Bapepam) dengan suratnya Agency (OJK-Bapepam) in his letter
No. S-216/D.04/2016 untuk melakukan No. S-216/D.04/2016 for its initial public offering
penawaran umum perdana (IPO) atas (IPO) of 5,372,320,000 shares to public.
5.372.320.000 lembar saham Bank kepada
masyarakat.
Termasuk di dalam jumlah saham kepada Included in the number of initial shares offered
masyarakat adalah saham yang telah to the public are shares that have been
dialokasikan sehubungan dengan Program allocated in connection with Employee Stock
Alokasi Saham Karyawan (ESA) sejumlah Allocation (ESA) Program of 614,000 shares
614.000 lembar saham berdasarkan Surat based on the Directors’ Decision Letter
Keputusan Direksi No. 006/SKDIR/II/16 tanggal No. 006/SKDIR/II/16 dated February 11, 2016.
11 Februari 2016.
Pada tanggal 12 Mei 2016, seluruh saham On May 12, 2016, these shares were listed on
tersebut telah dicatatkan pada Bursa Efek the Indonesia Stock Exchange.
Indonesia.
Berdasarkan Akta No. 184 tanggal 25 Maret Based on the Deed No. 184 dated March 25,
2022 dari Hannywati Gunawan, S.H., notaris di 2022 from Hannywati Gunawan, S.H., notary in
Jakarta, Bank telah melaksanakan wewenang Jakarta, the Bank’s management has exercised
dan kuasa yg diberikan para pemegang saham the authority and power granted by the
melalui Rapat Umum Pemegang Saham shareholders through the General Meeting of
(RUPS) untuk melaksanakan penerbitan saham Shareholders (RUPS) to carry out the issuance
baru melalui Penambahan Modal dengan Hak new shares through the issuance of
Memesan Efek Terlebih Dahulu (PMHMETD) I Pre-emptive Rights (PMHMETD) I as much as
sebanyak-banyaknya 5.587.530.000 lembar 5,587,530,000 shares, the Decree of the
saham, akta ini telah memperoleh Keputusan Minister of Law and Human Rights of the
Menteri Hukum dan Hak Asasi Manusia Republic of Indonesia in a Decree
Republik Indonesia dalam Surat Keputusan No. AHU-AH.01.03-0203189 dated March 25,
No. AHU-AH.01.03-0203189 tanggal 25 Maret 2022. Bank has obtained notice of effectivity
2022. Bank telah mendapatkan pernyataan from OJK of this PMHMETD I through its letter
efektif dari OJK atas PMHMETD I ini melalui No. S-19/D.04/2022 dated February 14, 2022.
surat No. S-19/D.04/2022 tanggal 14 Februari
2022.
11
Page 463
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran umum saham (lanjutan) b. Public offering of the Bank’s shares
(continued)
Pada tanggal 8 April 2022 Bank telah On April 8, 2022, the Bank has obtained
memperoleh persetujuan dari Pengawas OJK approval from the Financial Services Authority
melalui surat No. SR-7/PB.322/2022 dan (OJK) through letter No. SR-7/PB.332/2022
mencatatnya sebagai tambahan modal disetor and recorded it as paid in capital thus total
sehingga modal saham Bank menjadi share capital the Bank changed to
16.470.997.103 lembar saham. 16,470,997,103 shares.
Berdasarkan Akta No. 310 tanggal Based on the Deed No. 310 dated December
27 Desember 2022 dari Hannywati Gunawan, 27, 2022 from Hannywati Gunawan, S.H.,
S.H., notaris di Jakarta Bank telah notary in Jakarta, the Bank’s management has
melaksanakan wewenang dan kuasa yang exercised the authority and power granted by
diberikan para pemegang saham melalui Rapat the shareholders through the General Meeting
Umum Pemegang Saham (RUPS) untuk of Shareholders (RUPS) to carry out the
melaksanakan penerbitan saham baru melalui issuance new shares through the issuance of
Penambahan Modal dengan Hak Memesan Pre-emptive Rights (PMHMETD) II as much as
Efek Terlebih Dahulu (PMHMETD) II sebanyak- 7,500,000,000 shares, the Decree of the
banyaknya 7.500.000.000 lembar saham, akta Minister of Law and Human Rights of the
ini telah memperoleh Keputusan Menteri Republic of Indonesia in a Decree
Hukum dan Hak Asasi Manusia Republik No. AHU-AH.01.03-0497407 dated Desember
Indonesia dalam Surat Keputusan 29, 2022. Bank has obtained notice of
No. AHU-AH.01.03-0497407 tanggal effectivity from OJK of this PMHMETD II
29 Desember 2022. Bank telah mendapatkan through its letter No. S-249/D.04/2022 dated
pernyataan efektif dari OJK atas PMHMETD II November 30, 2022.
ini melalui surat No. S-249/D.04/2022 tanggal
30 November 2022.
Pada tanggal 8 Juni 2023 Bank telah On June 8, 2023, the Bank has obtained
memperoleh persetujuan dari Pengawas OJK approval from the Financial Services Authority
melalui surat No. SR-87/PB.322/2023 dan (OJK) through letter No. SR-87/PB.332.2023
mencatatnya sebagai tambahan modal disetor and recorded it as paid in capital thus total
sehingga modal saham Bank menjadi share capital the Bank changed to
23.970.997.103 lembar saham. 23,970,997,103 shares.
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, the Bank’s
2024 sejumlah 23.731.287.132 lembar saham outstanding shares totaling 23,731,287,132
Bank telah dicatatkan pada Bursa Efek shares have been listed on the Indonesia Stock
Indonesia dan sejumlah 239.709.971 lembar Exchange, while the founder shares totaling
saham yang merupakan saham pendiri yang 239,709,971 shares are not listed on the stock
tidak dicatatkan di bursa. exchange.
12
Page 464
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
Pernyataan Kepatuhan Statement of Compliance
Laporan keuangan pada tanggal 31 Desember The financial statements as of December 31, 2025
2025 dan untuk tahun yang berakhir pada tersebut and for the year ended, is prepared and presented in
disusun dan disajikan sesuai dengan Standar accordance with Indonesian Financial Accounting
Akuntansi Keuangan di Indonesia, yang mencakup Standards, which include the statements and
pernyataan dan interpretasi yang dikeluarkan oleh interpretations issued by the Financial Accounting
Dewan Standar Akuntansi Keuangan Ikatan Standards Board Indonesian Institute of
Akuntan Indonesia (DSAK-IAI) dan peraturan Accountants (DSAK-IAI) and Indonesian Capital
Badan Pengawas Pasar Modal dan Lembaga Market and Financial Institutions Supervisory
Keuangan (Bapepam-LK) No. VIII.G.7 lampiran Agency (Bapepam-LK) Regulation No.VIII.G.7
keputusan Ketua Bapepam-LK appendix of the Decision of the Chairman of
No. KEP-347/BL/2012 tanggal 25 Juni 2012 Bapepam-LK No.KEP-347/BL/2012 dated June 25,
tentang “Penyajian dan Pengungkapan Laporan 2012 regarding the “Guidelines on Financial
Keuangan Emiten atau Perusahaan Publik”. Statements Presentations and Disclosures for
Issuers or Public Companies”.
a. Dasar Penyajian Laporan Keuangan a. Basis of Presentation of Financial
Statements
Laporan keuangan disusun berdasarkan The financial statements have been prepared
konsep akrual, kecuali laporan arus kas, on the accrual basis, except for the statement of
dengan menggunakan konsep biaya historis, cash flows, using the historical cost concept of
kecuali seperti yang disebutkan dalam Catatan accounting, except as disclosed in the relevant
atas laporan keuangan yang relevan. Notes to the consolidated financial statements
herein.
Laporan arus kas yang disajikan dengan The statement of cash flows, which have been
menggunakan metode langsung, menyajikan prepared using the direct method, present
penerimaan dan pengeluaran kas dan setara receipts and disbursements of cash and cash
kas yang diklasifikasikan ke dalam aktivitas equivalents classified into operating, investing
operasi, investasi dan pendanaan. and financing activities.
Untuk keperluan laporan arus kas, yang For the statement of cash flows purposes, cash
termasuk kas dan setara kas terdiri dari kas, and cash equivalents consist of cash, current
giro pada Bank Indonesia dan giro pada bank accounts with Bank Indonesia and current
lain dan penempatan pada Bank Indonesia accounts with other banks and placements with
dan bank lain yang jatuh tempo dalam waktu 3 Bank Indonesia and other banks maturing within
(tiga) bulan sejak tanggal perolehan, 3 (three) months or less from the acquisition
sepanjang tidak digunakan sebagai jaminan date provided that they are neither pledged as
atas pinjaman yang diterima serta tidak collateral for fund borrowings nor restricted.
dibatasi penggunaannya.
13
Page 465
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
a. Dasar Penyajian Laporan Keuangan a. Basis of Presentation of Financial
(lanjutan) Statements (continued)
Mata uang penyajian yang digunakan dalam The presentation currency used in the financial
laporan keuangan adalah mata uang Rupiah statements is the Indonesian Rupiah (Rp) which
(Rp) yang juga merupakan mata uang is also the functional currency of the entity.
fungsional entitas. Angka-angka yang Unless otherwise stated, all figures presented in
disajikan dalam laporan keuangan, kecuali bila the financial statements are rounded off to
dinyatakan secara khusus, adalah dibulatkan millions of Rupiah.
dalam jutaan Rupiah.
Bank telah menyusun laporan keuangan The bank has prepared the financial statements
dengan dasar bahwa Bank akan menjaga on the basis that it will continue to operate as a
kelangsungan usaha. going concern.
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
Aset keuangan terdiri dari kas, giro pada Bank Financial assets consist of cash, current
Indonesia, giro pada bank lain, penempatan accounts with Bank Indonesia, current accounts
pada Bank Indonesia dan bank lain, efek-efek, with other banks, placements with Bank
efek-efek yang dibeli dengan janji dijual Indonesia and other banks, securities,
kembali, tagihan akseptasi, kredit, dan aset lain- securities purchased under agreement to resell,
lain. acceptance receivables, loans, and other
assets.
Liabilitas keuangan terdiri dari liabilitas segera, Financial liabilities consist of liabilities due
simpanan, simpanan dari bank lain, kewajiban immediately, deposits, deposits from other
akseptasi, dan liabilitas lain-lain. banks, acceptance liabilities, and other
liabilities.
(i) Klasifikasi (i) Classification
Untuk menentukan kategori dan klasifikasi, To determine category and classification,
Bank menilai seluruh aset keuangan, the Bank assesses all financial assets,
kecuali instrumen ekuitas, berdasarkan except equity, based on a combination of
kombinasi dari model bisnis pengelolaan the asset management business model
aset dan karakteristik arus kas kontraktual and the contractual cash flows
instrumen terkait. Berikut klasifikasi aset characteristics of the related instruments.
keuangan pada saat pengakuan awal: The following are the classifications of
financial assets at initial recognition:
Aset keuangan yang diukur pada nilai Financial assets held at fair value
wajar melalui laba rugi; through profit or loss;
Aset keuangan yang diukur pada biaya Financial assets held at amortized
perolehan diamortisasi; cost;
Aset keuangan yang diukur pada nilai Financial assets held at fair value
wajar melalui penghasilan through other comprehensive income
komprehensif lain (FVTOCI). (FVTOCI).
Bank mengklasifikasi dan mengukur The Bank classifies and measures trading
portofolio trading pada aset keuangan yang portfolios on financial assets recognized at
diakui pada nilai wajar melalui laba rugi. fair value through profit or loss.
14
Page 466
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Model bisnis Bank untuk mengelola aset The Bank’s business model for managing
keuangan mengacu pada bagaimana financial assets refers to how it manages its
mereka mengelola aset keuangannya financial assets in order to generate cash
untuk menghasilkan arus kas. Model bisnis flows. The business model determines
menentukan apakah arus kas akan whether cash flows will result from
dihasilkan dari penerimaan arus kas collecting contractual cash flows, selling
kontraktual, penjualan aset keuangan, atau the financial assets, or both.
keduanya.
Bank mengukur aset keuangan pada biaya The Bank measures financial assets at
perolehan diamortisasi jika kedua kondisi amortized cost if both of the following
berikut terpenuhi: conditions are met:
Aset keuangan dimiliki dalam model Financial assets are managed in a
bisnis dengan tujuan untuk memiliki business model that aims to hold
aset keuangan dalam rangka financial assets in order to obtain
mendapatkan arus kas kontraktual; contractual cash flows; and
dan
Persyaratan kontraktual dari aset The contractual terms of the financial
keuangan menghasilkan arus kas asset give rise on specified dates to
pada tanggal tertentu yang merupakan cash flows that are SPPI on the
SPPB dari jumlah pokok terutang. outstanding principal amount.
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui penghasilan komprehensif lain jika through other comprehensive income if
dua kondisi berikut terpenuhi: both of the following conditions are met:
Aset keuangan dikelola dalam model Financial assets are managed in a
bisnis yang bertujuan untuk business model that aims to collect
mendapatkan arus kas kontraktual dan contractual cash flows and sell
menjual aset keuangan; dan financial assets; and
Persyaratan kontraktual dari aset The contractual terms of the financial
keuangan tersebut memenuhi kriteria asset meet the SPPI citeria.
SPPB.
Aset keuangan lainnya yang tidak Other financial assets that do not meet the
memenuhi persyaratan untuk requirements for classification as financial
diklasifikasikan sebagai aset keuangan assets measured at amortized cost or fair
diukur pada biaya perolehan diamortisasi value through other comprehensive
atau nilai wajar melalui penghasilan income, are classified as measured at fair
komprehensif lain, diklasifikasikan sebagai value through profit or loss.
diukur pada nilai wajar melalui laba rugi.
Saat pengakuan awal, Bank dapat At initial recognition, the Bank may make an
membuat penetapan yang tidak dapat irrevocable determination to measure
dibatalkan untuk mengukur aset yang assets that meet the requirements to be
memenuhi persyaratan untuk diukur pada measured at amortized cost or fair value
biaya perolehan diamortisasi atau nilai through other comprehensive income at fair
wajar melalui penghasilan komprehensif value through profit or loss, if that
lain pada nilai wajar melalui laba rugi, designation eliminates or significantly
apabila penetapan tersebut mengeliminasi reduces measurement or recognition
atau secara signifikan mengurangi inconsistencies (sometimes referred to as
inkonsistensi pengukuran atau pengakuan "accounting mismatch").
(kadang disebut sebagai “accounting
mismatch”).
15
Page 467
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank may make
membuat pilihan yang tidak dapat an irrevocable choice to present equity
dibatalkan untuk menyajikan instrumen instruments that are not held for trading at
ekuitas yang bukan dimiliki untuk di fair value through other comprehensive
perdagangkan pada nilai wajar melalui income.
penghasilan komprehensif lain.
Penilaian model bisnis Business model assessment
Model bisnis ditentukan pada level yang The business model is defined at a level
mencerminkan bagaimana kelompok aset that reflects how groups of financial assets
keuangan dikelola bersama-sama untuk are managed together to achieve specific
mencapai tujuan bisnis tertentu. business objectives.
Penilaian model bisnis dilakukan dengan The business model assessment is carried
mempertimbangkan, tetapi tidak terbatas out by considering, but not limited to, the
pada hal-hal berikut: following:
Bagaimana kinerja dari model bisnis How is the performance of the
dan aset keuangan yang dimiliki dalam business model and financial assets
model bisnis dievaluasi dan dilaporkan held in the business model evaluated
kepada personil manajemen kunci and reported to key management
Bank; personnel of the Bank;
Apakah risiko yang memengaruhi What are the risks that affect the
kinerja dari model bisnis (termasuk performance of the business model
aset keuangan yang dimiliki dalam (including financial assets held in the
model bisnis) dan khususnya business model) and specifically how
bagaimana cara aset keuangan those financial assets are managed;
tersebut dikelola; dan and
Bagaimana penilaian kinerja pengelola How is the performance of the financial
aset keuangan (sebagai contoh, asset manager assessed (for example,
apakah penilaian kinerja berdasarkan is the performance assessment based
nilai wajar dari aset yang dikelola atau on the fair value of the managed
arus kas kontraktual yang diperoleh). assets or the contractual cash flows
obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading and
diperdagangkan dan penilaian kinerja performance assessment based on fair
berdasarkan nilai wajar diukur pada nilai value are measured at fair value through
wajar melalui laba rugi. profit or loss.
Penilaian mengenai arus kas kontraktual Assessment of the contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga and interest
Untuk tujuan penilaian ini, pokok For the purposes of this valuation, principal
didefinisikan sebagai nilai wajar dari aset is defined as the fair value of the financial
keuangan pada saat pengakuan awal. asset at initial recognition. Interest is
Bunga didefinisikan sebagai imbalan untuk defined as the consideration for the time
nilai waktu atas uang dan risiko kredit value of money and credit risk related to the
terkait jumlah pokok terutang pada periode principal amount owed in a specific period
waktu tertentu dan juga risiko dan biaya of time as well as standard borrowing risks
peminjaman standar, dan juga marjin laba. and costs, as well as profit margin.
16
Page 468
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian mengenai arus kas kontraktual Assessment of the contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga (lanjutan) and interest (continued)
Penilaian mengenai arus kas kontraktual The assessment of contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga dilakukan dengan and interest is made by considering the
mempertimbangkan persyaratan contractual terms, including whether the
kontraktual, termasuk apakah aset financial asset contains contractual terms
keuangan mengandung persyaratan that can change the timing or amount of the
kontraktual yang dapat merubah waktu contractual cash flows.
atau jumlah arus kas kontraktual.
Dalam melakukan penilaian, Bank In conducting the assessment, the Bank
mempertimbangkan: considers:
Peristiwa kontinjensi yang akan Contingent events that will change the
mengubah waktu atau jumlah arus kas timing or amount of contractual cash
kontraktual; flows;
Fitur leverage; Leverage feature;
Persyaratan pembayaran di muka dan Requirements for prepayments and
perpanjangan kontraktual; contractual extensions;
Persyaratan mengenai klaim yang Requirements regarding claims that
terbatas atas arus kas yang berasal are limited to cash flows arising from
dari aset spesifik; dan specific assets; and
Fitur yang dapat merubah nilai waktu Features that can change the time
dari elemen uang. value of the money element.
Bank mengklasifikasikan liabilitas The Bank classifies financial liabilities into
keuangan dalam kategori: the following categories:
Liabilitas keuangan yang diukur pada Financial liabilities measured at fair
nilai wajar melalui laba rugi; dan value through profit or loss; and
Liabilitas keuangan yang diukur Financial liabilities measured at
dengan biaya perolehan diamortisasi. amortized cost.
Liabilitas keuangan yang diukur pada nilai Financial liabilities measured at fair value
wajar melalui laba rugi terdiri dari dua sub- through profit or loss consist of two sub-
kategori, yaitu liabilitas keuangan categories, namely financial liabilities
diklasifikasikan sebagai diperdagangkan classified as trading and financial liabilities
dan liabilitas keuangan yang pada saat which upon initial recognition have been
pengakuan awal telah ditetapkan oleh determined by the Bank to be measured at
Bank untuk diukur pada nilai wajar melalui fair value through profit or loss.
laba rugi.
Liabilitas keuangan diklasifikasikan A financial liability is classified as held for
sebagai dimiliki untuk diperdagangkan jika trading if it is acquired primarily for the
liabilitas keuangan tersebut diperoleh untuk purpose of repurchasing in the near term or
tujuan dibeli kembali dalam waktu dekat if it is part of a jointly managed portfolio of
atau jika merupakan bagian dari portofolio certain financial instruments and there is
instrumen keuangan tertentu yang dikelola evidence of a recent short-term profit taking
bersama dan terdapat bukti mengenai pola pattern.
ambil untung dalam jangka pendek yang
terkini.
17
Page 469
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian mengenai arus kas kontraktual Assessment of the contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga (lanjutan) and interest (continued)
Keuntungan atau kerugian atas liabilitas Gains or losses on liabilities held for trading
yang dimiliki untuk diperdagangkan diakui are recognized in the statement of profit or
dalam laporan laba rugi. loss.
Bank mengklasifikasikan seluruh liabilitas The Bank classifies all financial liabilities
keuangan setelah pengakuan awal diukur after initial recognition measured at
pada biaya perolehan diamortisasi, kecuali: amortized cost, except:
Liabilitas keuangan yang diukur pada Financial liabilities measured at fair
nilai wajar melalui laba rugi; value through profit or loss;
Liabilitas keuangan yang timbul ketika Financial liabilities that arise when a
pengalihan aset keuangan tidak transfer of a financial asset does not
memenuhi syarat penghentian qualify for derecognition or when the
pengakuan atau ketika pendekatan continuing involvement approach is
keterlibatan berkelanjutan diterapkan; applied;
Kontrak jaminan keuangan; Financial guarantee contracts;
Komitmen untuk menyediakan Commitment to providing loans at
pinjaman dengan suku bunga di below market interest rates; or
bawah pasar; atau
Imbalan kontinjensi yang diakui oleh Contingent benefits recognized by the
pihak pengakuisisi dalam kombinasi acquirer in the business combination.
bisnis.
(ii) Pengakuan awal (ii) Initial recognition
Pembelian atau penjualan aset Purchase or sale of financial assets
keuangan yang memerlukan that requires delivery of assets within a
penyerahan aset dalam kurun waktu time frame established by regulation or
yang telah ditetapkan oleh peraturan convention in the market (regular
dan kebiasaan yang berlaku di pasar purchase) is recognized on the
(pembelian secara reguler) diakui settlement date.
pada tanggal penyelesaian.
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities
pada awalnya diukur pada nilai are initially recognized at fair value. For
wajarnya. Dalam hal aset keuangan those financial assets or financial
atau liabilitas keuangan tidak diukur liabilities not measured at fair value
pada nilai wajar melalui laba rugi, nilai through profit or loss, the fair value
wajar tersebut ditambah/dikurangkan added/subtracted directly attributable
biaya transaksi yang dapat transaction costs. The subsequent
diatribusikan secara langsung. measurement of financial assets and
Pengukuran aset keuangan dan financial liabilities depends on their
liabilitas keuangan setelah pengakuan classification.
awal tergantung pada klasifikasinya.
18
Page 470
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(ii) Pengakuan awal (lanjutan) (ii) Initial recognition (continued)
Biaya transaksi hanya meliputi biaya-biaya Transaction costs only include costs that
yang dapat diatribusikan secara langsung are directly attributable to the acquisition of
untuk perolehan suatu aset keuangan atau a financial asset or issuance of a financial
penerbitan suatu liabilitas keuangan dan liability and are incremental costs that
merupakan biaya tambahan yang tidak would not have been incurred if the
akan terjadi apabila instrumen keuangan instrument had not been acquired or
tersebut tidak diperoleh atau diterbitkan. issued.
Untuk aset keuangan, biaya transaksi In the case of financial assets, transaction
ditambahkan pada jumlah yang diakui pada costs are added to the amount initially
awal pengakuan aset, sedangkan untuk recognized, while for financial liabilities,
liabilitas keuangan, biaya transaksi transaction costs are deducted from the
dikurangkan dari jumlah utang yang diakui amount of debt initially recognized.
pada pengakuan awal liabilitas.
Biaya transaksi tersebut diamortisasi Such transactions costs are amortized over
selama umur instrumen berdasarkan the terms of the instruments based on
metode suku bunga efektif dan dicatat effective interest rate method and are
sebagai bagian dari pendapatan bunga recorded as part of interest income for
untuk biaya transaksi sehubungan dengan transaction costs related to financial assets
aset keuangan atau sebagai bagian dari or as part of interest expense for
beban bunga untuk biaya transaksi transaction costs related to financial
sehubungan dengan liabilitas keuangan. liabilities.
Bank pada pengakuan awal dapat The bank may, at initial recognition,
menetapkan aset keuangan tertentu designate certain financial assets as fair
sebagai nilai wajar melalui laba rugi (opsi value through profit or loss (fair value
nilai wajar). Opsi nilai wajar dapat option). The fair value option can be used
digunakan hanya bila memenuhi ketetapan only if it meets the following provisions:
sebagai berikut:
Penetapan sebagai opsi nilai wajar Designation as fair value option
mengurangi atau mengeliminasi reduces or eliminates measurement
inkonsistensi pengukuran dan and recognition inconsistencies
pengakuan (accounting mismatch) (accounting mismatches) that could
yang dapat timbul; arise;
Aset keuangan merupakan bagian dari Financial assets are part of a financial
portofolio instrumen keuangan yang instruments portfolio which risks are
risikonya dikelola dan dilaporkan managed and reported to key
kepada manajemen kunci management at fair value; or
berdasarkan nilai wajar; atau
Aset keuangan terdiri dari kontrak Financial assets consist of host
utama dan derivatif melekat yang contracts and embedded derivatives
harus dipisahkan. that must be separated.
Opsi nilai wajar digunakan untuk kredit. The fair value option is used for certain
Jika tidak, kredit akan dicatat loans. Otherwise, loans are recorded at
menggunakan biaya diamortisasi. amortized cost.
Opsi nilai wajar juga digunakan untuk dana The fair value option is also used for
investasi yang merupakan bagian dari investment funds that are part of a portfolio
portofolio yang dikelola dengan basis nilai managed on a fair value basis.
wajar.
19
Page 471
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(iii) Pengukuran selanjutnya (iii) Subsequent measurement
Aset keuangan dalam kelompok yang Financial assets held at fair value through
diukur pada nilai wajar melalui penghasilan other comprehensive income are
komprehensif lain diukur pada nilai measured at fair value and changes in fair
wajarnya dan perubahan atas nilai wajar value are recorded in other comprehensive
tersebut dicatat pada penghasilan income.
komprehensif lain.
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities at
yang diukur pada nilai wajar melalui laba fair value through profit or loss are
rugi diukur pada nilai wajarnya dan measured at fair value and changes are
perubahan diakui pada laba rugi. recognized in profit or loss.
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities at
yang diukur pada biaya perolehan amortized cost are measured at amortized
diamortisasi diukur pada biaya perolehan cost using the effective interest method and
diamortisasi dengan menggunakan metode are subject to impairment. Gains and
suku bunga efektif dan menjadi subjek losses are recognized in profit or loss when
penurunan nilai. Keuntungan dan kerugian the asset is derecognized, modified or
diakui dalam laba rugi pada saat aset impaired.
dihentikan pengakuannya, dimodifikasi
atau diturunkan nilainya.
(iv) Penghentian pengakuan (iv) Derecognition
a. Aset keuangan (atau, sesuai dengan a. Financial assets (or, where applicable,
kondisinya, bagian dari aset keuangan a part of a financial asset or part of
atau bagian dari kelompok aset a group of similar financial assets) are
keuangan serupa) terutama dihentikan primarily derecognized (i.e., removed
pengakuannya (yaitu, dihapuskan dari from the Bank’s consolidated
laporan posisi keuangan Bank) jika: statement of financial position) when:
Hak kontraktual atas arus kas The contractual rights to receive
yang berasal dari aset keuangan cash flows from the financial
tersebut berakhir; atau assets have expired; or
Bank telah mengalihkan haknya The Bank has transferred its rights
untuk menerima arus kas yang to receive cash flows from the
berasal dari aset keuangan atau financial assets or has assumed
menanggung liabilitas untuk an obligation to pay the received
membayarkan arus kas yang cash flows in full without material
diterima tersebut secara penuh delay to a third party under a pass-
tanpa penundaan berarti kepada through arrangement, and either
pihak ketiga di bawah (a) the Bank has substantially
kesepakatan pelepasan (pass- transferred all the risks and
through arrangement), dan antara rewards of the assets, or (b) the
(a) Bank telah mentransfer Bank has neither transferred nor
secara substansial seluruh risiko retained substantially all risks and
dan manfaat atas aset, atau rewards of the assets, but has
(b) Bank tidak mentransfer transferred control of the assets.
maupun tidak memiliki secara
substansial seluruh risiko dan
manfaat atas aset, tetapi telah
mentransfer kendali atas aset.
20
Page 472
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
a. Aset keuangan terutama dihentikan a. Financial assets are primarily
pengakuannya jika (lanjutan): derecognized when (continued):
Ketika Bank telah mengalihkan hak When the Bank has transferred its
untuk menerima arus kas dari suatu rights to receive cash flows from an
aset atau telah menandatangani asset or has entered into a pass-
kesepakatan ‘pass-through', Bank through arrangement, it evaluates if,
mengevaluasi jika, dan sejauh mana, and to what extent, it has retained the
Bank masih mempertahankan risiko risks and rewards of ownership. When
dan manfaat atas kepemilikan aset. it has neither transferred nor retained
Ketika Bank tidak mengalihkan substantially all of the risks and
maupun seluruh risiko dan manfaat rewards of the asset, nor transferred
atas aset dipertahankan secara control of the asset, the Group
substansial, maupun tidak continues to recognize the transferred
mengalihkan kendali atas aset, Bank asset to the extent of its continuing
tetap mengakui aset yang dialihkan involvement.
sebesar keterlibatan berkelanjutannya.
Bank melepaskan aset keuangan, The Bank disposes financial assets,
seperti kredit yang diberikan, ketika such as loans, when the terms and
syarat dan kondisi telah direnegosiasi conditions have been substantially
hingga secara substansial, kredit yang renegotiated, the loans becomes new,
diberikan tersebut menjadi baru, with the difference will be recorded as
dengan perbedaan akan dicatat gain or loss on disposal, if the
sebagai keuntungan atau kerugian impairment loss has not been
dari pelepasan, jika kerugian recorded.
penurunan nilai belum dicatat.
Kredit yang diberikan tersebut akan The loans will be classified as Stage 1
dilkasifikasikan sebagai Stage 1 untuk for the assessment of Expected Credit
penilaian Expected Credit Losses Losses (ECL), unless the loans are
(ECL), kecuali kredit yang diberikan considered a purchased financial
tersebut dianggap aset keuangan asset or originating from
yang dibeli atau yang berasal dari aset a deteriorating financial asset
keuangan memburuk (Purchased or (Purchased or Originated Credit-
Originated Credit-Impaired Financial Impaired Financial Assets - POCI).
Assets - POCI).
Jika modifikasi tidak akan If the modification will not result in
menghasilkan arus kas yang secara a cash flow that is substantially
substansi berbeda, maka modifikasi different, then the modification will not
tidak akan berujung pada pelepasan result in the derecognition of the asset.
aset. Berdasarkan perbedaan arus kas Based on the difference in cash flow
yang didiskonto pada Effective Interest discounted at the initial Effective
Rate (EIR) awal, Bank akan mencatat Interest Rate (EIR), Bank will record
keuntungan atau kerugian akibat gains or losses resulting from
modifikasi sampai dengan jumlah modifications, up to the amount of
kerugian penurunan nilai yang belum impairment losses that have not been
diakui. recognized.
21
Page 473
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
a. Aset keuangan terutama dihentikan a. Financial assets are primarily
pengakuannya jika (lanjutan): derecognized when (continued):
Penghapusbukuan kredit yang Loans are writen-off when there are no
diberikan dilakukan ketika tidak realistic prospects for loan repayments
terdapat lagi prospek yang realistis or the normal relationship between the
mengenai pengembalian pinjaman Bank and debtors has ended. The
atau hubungan normal antara Bank uncollectible loan is written-off against
dan debitur telah berakhir. Kredit yang the related allowance for impairment
tidak dapat dilunasi tersebut losses.
dihapusbukukan dengan mendebit
cadangan kerugian penurunan nilai.
Akumulasi keuntungan/kerugian yang The accumulated gain/loss recognized
diakui pada penghasilan komprehensif in other comprehensive income related
lain terkait pilihan Bank untuk to the choice of the Bank to present
menyajikan instrumen ekuitas yang equity instruments that are not held for
bukan dimiliki untuk diperdagangkan trading at fair value through other
pada nilai wajar melalui penghasilan comprehensive income, are not
komprehensif lain, tidak diakui dalam recognized in profit or loss upon
laba rugi pada saat penghentian derecognition.
pengakuan.
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya pada saat kewajiban when the obligation under the contract
yang ditetapkan dalam kontrak is discharged or cancelled or expired.
berakhir atau dibatalkan atau
kedaluwarsa.
Ketika sebuah liabilitas keuangan When an existing financial liability is
ditukar dengan liabilitas keuangan lain replaced by another from the same
dari pemberi pinjaman yang sama lender on substantially different terms,
yang secara substansial berbeda, atau or the terms of an existing liability are
bila persyaratan dari liabilitas substantially modified, such an
keuangan tersebut secara substansial exchange or modification is treated as
dimodifikasi, pertukaran atau derecognition of the original liability
modifikasi persyaratan tersebut dicatat and recognition of a new liability, and
sebagai penghentian pengakuan the difference in the respective
liabilitas keuangan orisinal dan carrying amounts is recognized in the
pengakuan liabilitas baru, dan selisih profit or loss.
antara nilai tercatat masing-masing
liabilitas keuangan tersebut diakui
pada laba rugi.
22
Page 474
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
a. Pendapatan dan beban bunga, untuk a. Interest income and expenses, for
aset yang diukur pada nilai wajar assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income and
serta aset keuangan dan liabilitas financial assets and financial liabilities
keuangan yang dicatat berdasarkan carried at amortized cost, are
biaya perolehan diamortisasi, diakui recognized in the statement of profit or
pada laporan laba rugi dan loss and other comprehensive income
penghasilan komprehensif lain dengan using the effective interest rate.
menggunakan suku bunga efektif.
b. Keuntungan dan kerugian yang timbul b. Gains and losses arising from changes
dari perubahan nilai wajar aset in fair value of financial assets and
keuangan dan liabilitas keuangan financial liabilities at fair value through
yang diukur pada nilai wajar melalui profit or loss are recognized in the
laba rugi, diakui pada laporan laba rugi statement of profit or loss and other
dan penghasilan komprehensif lain. comprehensive income.
c. Keuntungan dan kerugian yang timbul c. Gains and losses arising from changes
dari perubahan nilai wajar dan lainnya in fair value and other of financial
atas aset keuangan yang assets classified as fair value through
diklasifikasikan dalam kelompok nilai other comprehensive income are
wajar melalui penghasilan recognized directly in equity, except for
komprehensif lain diakui secara gains or losses resulting from changes
langsung dalam ekuitas, kecuali in the exchange rate of monetary
keuntungan atau kerugian akibat items, derecognition or impairment of
perubahan nilai tukar dari item these financial assets.
moneter, dihentikan pengakuannya
atau adanya penurunan nilai dari aset
keuangan tersebut.
Jumlah tercatat bruto aset keuangan The gross carrying amount of financial
adalah biaya perolehan diamortisasi aset assets is the amortized cost of financial
keuangan sebelum disesuaikan dengan assets before adjusted with allowance for
cadangan kerugian penurunan nilai. impairment losses.
Dalam menghitung pendapatan dan beban In calculating interest income and expense,
bunga, tingkat bunga efektif diterapkan the effective interest rate is applied either to
pada jumlah tercatat bruto aset (ketika aset the gross carrying amount of the asset
tersebut bukan aset keuangan memburuk) (when the asset is not a deteriorating
atau terhadap biaya perolehan diamortisasi financial asset) or to the amortized cost of
dari liabilitas. the liability.
Untuk aset keuangan yang memburuk For financial assets that deteriorate after
setelah pengakuan awal, pendapatan initial recognition, interest income is
bunga dihitung dengan menerapkan tingkat calculated by applying the effective interest
bunga efektif terhadap biaya perolehan rate to the amortized cost of the financial
diamortisasi dari aset keuangan tersebut. asset. If the asset is no longer deteriorating,
Jika aset tersebut tidak lagi memburuk, then the interest income calculation will be
maka perhitungan pendapatan bunga akan calculated by applying the effective interest
dihitung dengan menerapkan tingkat bunga rate to the gross carrying amount of the
efektif terhadap nilai tercatat bruto dari aset financial asset.
keuangan tersebut.
23
Page 475
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
(lanjutan) (continued)
Untuk aset keuangan yang telah For financial assets that have deteriorated
memburuk pada saat pengakuan awal, on initial recognition, interest income is
pendapatan bunga dihitung dengan calculated by applying the effective interest
menerapkan tingkat bunga efektif terhadap rate to the amortized cost of the financial
biaya perolehan diamortisasi dari aset asset. If the asset is no longer deteriorating,
keuangan tersebut. Jika aset tersebut tidak the the interest income calculation will
lagi memburuk, maka perhitungan continue to be calculated by applying the
pendapatan bunga akan tetap dihitung effective interest rate to the amortized cost
dengan menerapkan tingkat bunga efektif of the financial asset.
terhadap biaya perolehan diamortisasi dari
aset keuangan tersebut.
Pada saat aset keuangan dihentikan When a financial asset is derecognized or
pengakuannya atau terjadi penurunan nilai, impaired, the cumulative gains or losses
maka keuntungan atau kerugian kumulatif previously recognized in equity should be
yang sebelumnya diakui dalam ekuitas reclassified to statement of profit or loss
harus direklasifikasi ke laporan laba rugi and other comprehensive income.
dan penghasilan komprehensif lain.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Bank mereklasifikasi aset keuangan jika Banks reclassify financial assets if, and
dan hanya jika, model bisnis untuk only if, the business model for managing
pengelolaan aset keuangan berubah. Tidak financial assets changes. There is no
terdapat reklasifikasi untuk liabilitas reclassification for financial liabilities.
keuangan.
(vii) Saling hapus (vii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
dilakukan disalinghapuskan dan nilai offset, and the net amount is reported in the
netonya disajikan dalam laporan posisi statement of financial position if, and only if,
keuangan jika, dan hanya jika terdapat hak there is a currently enforceable legal right
secara hukum untuk melakukan saling to offset the recognized amounts and there
hapus atas jumlah tercatat dari aset is an intention to settle on a net basis, or to
keuangan dan liabilitas keuangan tersebut realize the assets and settle the liabilities
dan terdapat intensi untuk menyelesaikan simultaneously.
secara neto, atau untuk merealisasikan
aset dan menyelesaikan liabilitasnya
secara bersamaan.
Hal yang berkekuatan hukum harus tidak The legally enforceable right must not be
kontinjen atas peristiwa di masa depan dan contingent on future events and must be
harus dapat dipaksakan di dalam situasi enforceable in the normal course of
bisnis yang normal, peristiwa kegagalan business and in the event of default,
atau kebangkrutan dari entitas atas seluruh insolvency or bankruptcy of the company or
pihak lawan. the counterparty.
Pendapatan dan beban disajikan dalam Income and expenses are presented on
jumlah neto hanya jika diperkenankan oleh a net basis only when permitted by the
Standar Akuntansi Keuangan. Financial Accounting Standards.
24
Page 476
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(viii) Pengukuran biaya diamortisasi (viii) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the financial
jumlah aset keuangan atau liabilitas asset or liability is measured at initial
keuangan yang diukur pada saat recognition, minus principal repayments,
pengakuan awal dikurangi pembayaran plus or minus the cumulative amortization
pokok pinjaman, ditambah atau dikurangi using the effective interest rate method of
amortisasi kumulatif menggunakan metode any difference between the initial amount
suku bunga efektif yang dihitung dari selisih recognized and the maturity amount, minus
antara nilai pengakuan awal dan nilai jatuh any reduction for impairment.
temponya, dan dikurangi penurunan nilai.
(ix) Pengukuran nilai wajar (ix) Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to transfer
harga yang akan dibayar untuk a liability in an orderly transaction between
mengalihkan suatu liabilitas dalam market participants at the measurement
transaksi teratur antara pelaku pasar pada date.
tanggal pengukuran.
Pengukuran nilai wajar mengasumsikan The fair value measurement is based on
bahwa transaksi untuk menjual aset atau the presumption that the transaction to sell
mengalihkan liabilitas terjadi: an asset or paid to transfer a liability takes
place either:
Di pasar utama untuk aset dan In the principal market for the assets
liabilitas tersebut; atau and liabilities; or
Jika tidak terdapat pasar utama, In the absence of a principal market, in
dipasar yang paling menguntungkan the most advantageous market for the
untuk aset atau liabilitas tersebut. asset or liability.
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan measured using the assumptions that
digunakan pelaku pasar ketika menentukan market participants would use when
harga aset dan liabilitas tersebut dengan determining the price of the asset and
asumsi bahwa pelaku pasar bertindak liability assuming that market participants
dalam kepentingan ekonomik terbaiknya. act in their own economic best interest.
Bank menggunakan teknik penilaian yang Bank uses valuation techniques that are
sesuai dalam keadaan dan dimana data appropriate in the circumstances and for
yang memadai tersedia untuk mengukur which sufficient data are available to
nilai wajar, memaksimalkan penggunaan measure fair value, maximizing the use of
input yang dapat diobservasi yang relevan relevant observable inputs and minimizing
dan meminimalkan penggunaan input yang the use of unobservable inputs.
tidak dapat diobservasi.
25
Page 477
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Semua aset dan liabilitas dimana nilai wajar All assets and liabilities for which fair value
diukur atau diungkapkan dalam laporan is measured or disclosed in the financial
keuangan dapat dikategorikan pada level statements are classified within fair value
hierarki nilai wajar, berdasarkan tingkatan hierarchy, based on the lowest level input
input terendah yang signifikan atas that is significant to the fair value
pengukuran nilai wajar secara keseluruhan: measurement as a whole:
Level 1: harga kuotasian (tanpa Level 1: quoted (unadjusted) market
penyesuaian) di pasar aktif untuk aset prices in active markets for identical
atau liabilitas yang identik yang dapat assets or liabilities accessible at the
diakses pada tanggal pengukuran. measurement date.
Level 2: input selain harga kuotasian Level 2: inputs other than quoted
yang termasuk dalam level 1 yang prices included in level 1 for the asset
dapat diobservasi untuk aset dan and liability, which is directly or
liabilitas, baik secara langsung atau indirectly observable.
tidak langsung.
Level 3: input yang tidak dapat Level 3: unobservable inputs for the
diobservasi untuk aset dan liabilitas. asset and liability.
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are
laporan keuangan secara berulang, Bank recognised in the financial statements on
menentukan apakah terjadi transfer antara a recurring basis, Bank determines whether
level di dalam hirarki dengan cara transfers have occured between levels
mengevaluasi kategori berdasarkan input in the hierarchy by re-assessing
level terendah yang signifikan dalam categorisation based on the
pengukuran nilai wajar setiap akhir periode lowest level input that is significant
pelaporan. to the fair value measurement as a whole
at the end of each reporting period.
Bank untuk tujuan pengungkapan nilai For the fair value disclosures purposes,
wajar, telah menentukan kelas aset dan Bank has determined classes of assets and
liabilitas berdasarkan sifat, karakteristik, liabilities based on the nature,
risiko aset dan liabilitas, dan level hierarki characteristics, risks of the asset and
nilai wajar (Catatan 34). liability, and the level of the fair value
hierarchy (Note 34).
c. Transaksi dengan pihak-pihak berelasi c. Transaction with related parties
Bank melakukan transaksi dengan pihak-pihak Bank engages in transactions with related
berelasi seperti yang didefinisikan dalam parties as defined in SFAS 224 (Previously
PSAK 224 (Sebelumnya PSAK 7) tentang SFAS 7) on “Related Party Disclosures”.
“Pengungkapan Pihak-pihak Berelasi”.
Suatu pihak dianggap pihak berelasi dengan A party is considered as a related party of the
Bank jika: Bank if:
(1) Secara langsung, atau tidak langsung yang (1) Directly or indirectly through one or more
melalui satu atau lebih perantara, suatu intermediaries, a party (i) controls, or
pihak (i) mengendalikan, atau dikendalikan controlled by, or under common control with
oleh, atau berada di bawah pengendalian the Bank, (ii) has an interest in the Bank
bersama, dengan Bank; (ii) memiliki that provides significant influence to the
kepentingan dalam Bank yang memberikan Bank, or (iii) has joint control over the Bank;
pengaruh signifikan atas Bank; atau
(iii) memiliki pengendalian bersama atas
Bank;
26
Page 478
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Transaksi dengan pihak-pihak berelasi c. Transaction with related parties (continued)
(lanjutan)
Suatu pihak dianggap pihak berelasi dengan A party is considered as a related party of the
Bank jika (lanjutan): Bank if (continued):
(2) Suatu pihak yang berada dalam kelompok (2) It is a member of the same group as the
usaha yang sama dengan Bank; Bank;
(3) Suatu pihak adalah ventura bersama (3) It is a joint venture in which the Bank acts
di mana Bank sebagai venturer; as a venturer;
(4) Suatu pihak adalah anggota dari personel (4) It is a member of the key management
manajemen kunci Bank; personnel of the Bank;
(5) Suatu pihak adalah anggota keluarga dekat (5) It is a close family member of an individual
dari individu yang diuraikan dalam butir as described in point (1) or (4);
(1) atau (4);
(6) Suatu pihak adalah entitas yang (6) It is an entity that is controlled, jointly
dikendalikan, dikendalikan bersama atau controlled or significantly influenced by or
dipengaruhi signifikan oleh atau untuk for whom has significant voting rights in
pihak yang memiliki hak suara signifikan several entities, directly or indirectly, by the
pada beberapa entitas, langsung maupun individuals described in point (4) or (5); or
tidak langsung, yaitu individu seperti
diuraikan dalam butir (4) atau (5); atau
(7) Suatu pihak adalah suatu program imbalan (7) It is a post-employment benefit plan
pasca kerja untuk imbalan kerja dari Bank program for the employee benefit of either
atau entitas yang terkait dengan Bank. the Bank or entities related to the Bank.
Transaksi ini dilakukan berdasarkan The transactions are made based on terms
persyaratan yang disetujui oleh kedua belah agreed by the parties, which may not be the
pihak, yang mungkin tidak sama dengan same as those made with unrelated parties.
transaksi lain yang dilakukan dengan pihak-
pihak yang tidak berelasi.
Seluruh transaksi dan saldo yang material All material transactions and balances with
dengan pihak-pihak berelasi diungkapkan related parties are disclosed in the relevant
dalam catatan atas laporan keuangan yang notes to the financial statements and the details
relevan dan rinciannya telah disajikan dalam have been presented in Note 29 to the financial
Catatan 29 atas laporan keuangan. statements.
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan financial assets
Bank mengakui penyisihan kerugian kredit The Bank recognizes an allowance for expected
ekspektasian untuk semua instrumen utang credit losses for all debt instruments not held at
yang bukan diukur pada nilai wajar melalui laba fair value through profit or loss and financial
rugi dan kontrak jaminan keuangan. guarantee contracts.
Tidak ada penyisihan kerugian kredit There is no allowance for expected credit losses
ekspektasian pada investasi instrumen ekuitas. on investment in equity instruments.
27
Page 479
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Bank mengukur cadangan kerugian sejumlah The Bank measures the allowance for losses for
kerugian kredit ekspektasian sepanjang the lifetime of an expected credit losses, except
umurnya, kecuali untuk hal berikut, diukur for the following, which are measured for 12
sejumlah kerugian kredit ekspektasian 12 (dua (twelve) months expected credit losses:
belas) bulan:
Instrumen utang yang memiliki risiko kredit Debt instruments that have a low credit risk
rendah pada tanggal pelaporan; dan at the reporting date; and
Instrumen keuangan lainnya yang risiko Other financial instruments whose credit
kreditnya tidak meningkat secara signifikan risk has not increased significantly since
sejak pengakuan awal. initial recognition.
Bank menganggap instrumen utang memiliki The Bank consider debt instruments to have low
risiko kredit yang rendah ketika peringkat risiko credit risk when their credit risk rating is
kreditnya setara dengan definisi investment equivalent to the globally understood definition
grade yang dipahami secara global. of investment grade.
Kerugian kredit ekspektasian 12 (dua belas) The 12 (twelve) months expected credit losses
bulan adalah bagian dari kerugian kredit are part of expected credit losses over their
ekspektasian sepanjang umurnya yang lifespan that represent expected credit losses
merepresentasikan kerugian kredit arising from financial instrument defaults that
ekspektasian yang timbul dari peristiwa gagal may occur within 12 (twelve) months after the
bayar instrumen keuangan yang mungkin reporting date.
terjadi dalam 12 (dua belas) bulan setelah
tanggal pelaporan.
Kerugian yang terjadi diakui pada laporan laba Losses are recognized in the statement of profit
rugi dan penghasilan komprehensif lain dan or loss and other comprehensive income and
dicatat pada akun penyisihan kerugian recorded in an allowance for impairment losses
penurunan nilai sebagai pengurang terhadap account as a deduction for financial assets
aset keuangan yang dicatat pada biaya carried at amortized cost. If in a subsequent
perolehan diamortisasi. Jika pada suatu periode period, the amount of the impairment loss
berikutnya, jumlah kerugian penurunan nilai decreases and the reduction can be attributed
berkurang dan pengurangan tersebut dapat objectively to events occurring after the
dikaitkan secara objektif pada peristiwa yang impairment has been recognized (such as an
terjadi setelah penurunan nilai diakui (seperti increase in the credit rating of the debtor or
meningkatnya peringkat kredit debitur atau issuer), the previously recognized impairment
penerbit), maka kerugian penurunan nilai yang loss should be recovered, by adjusting the
sebelumnya diakui harus dipulihkan, dengan allowance account. The recoverable amount of
menyesuaikan akun cadangan. Jumlah financial assets is recognized in the statement
pemulihan aset keuangan diakui pada laporan of profit or loss and other comprehensive
laba rugi dan penghasilan komprehensif lain income in the current period.
pada periode berjalan.
Kerugian kredit ekspektasian untuk instrumen The expected credit loss for debt instruments
utang yang diukur pada nilai wajar tidak measured at fair value does not reduce the
mengurangi nilai tercatat di dalam aset carrying value of the financial asset in the
keuangan di laporan posisi keuangan, yaitu nilai statements of financial position, which is the fair
wajar. Kerugian kredit ekspektasian diakui value. Expected credit losses are recognized as
sebagai penambah dari penghasilan an addition to other comprehensive income in
komprehensif lainnya di dalam laporan posisi the statement of financial position.
keuangan.
28
Page 480
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Instrumen ekuitas yang diukur pada nilai wajar Equity instruments measured at fair value are
tidak dilakukan penilaian penurunan nilai sesuai not assessed for impairment in accordance with
PSAK 109 (sebelumnya PSAK 71). SFAS 109 (Previously SFAS 71).
Penerimaan kembali atas aset keuangan yang Recoveries of financial assets written-off in the
telah dihapusbukukan pada tahun berjalan current year, is credited by adjusting the
dikreditkan dengan menyesuaikan akun allowance for impairment losses account.
cadangan kerugian penurunan nilai. Recoveries of financial assets written-off in the
Penerimaan kembali atas aset keuangan yang previous years are recorded as operating
telah dihapusbukukan pada tahun-tahun income other than interest.
sebelumnya dicatat sebagai pendapatan
operasional selain bunga.
Pengukuran kerugian kredit ekspektasian Measurement of expected credit losses
Kerugian kredit ekspektasian adalah estimasi The expected credit losses are the weighted
probabilitas tertimbang dari kerugian kredit probability estimation of credit losses measured
yang diukur sebagai berikut: as follows:
Aset keuangan yang tidak memburuk pada Financial assets that have not deteriorated
tanggal pelaporan, kerugian kredit at the reporting date, expected credit losses
ekspektasian diukur sebesar selisih antara are measured at the difference between the
nilai kini dari seluruh kekurangan kas (yaitu present value of all cash shortages (the
selisih antara arus kas yang terutang difference between cash flows owed to the
kepada Bank sesuai dengan kontrak dan Bank in accordance with the contract and
arus kas yang diperkirakan akan diterima cash flows that are expected to be received
oleh Bank); by the Bank);
Aset keuangan yang memburuk pada Financial assets that have deteriorated at
tanggal pelaporan, kerugian kredit the reporting date, expected credit losses
ekspektasian diukur sebesar selisih antara are measured at the difference between the
jumlah tercatat bruto dan nilai kini arus kas gross carrying amount and the present
masa depan yang diestimasi; value of estimated future cash flows;
Komitmen pinjaman yang belum ditarik, Unused/undrawn loan commitments,
kerugian kredit ekspektasian diukur expected credit losses are measured at the
sebesar selisih antara nilai kini jumlah arus difference between the present value of the
kas jika komitmen ditarik dan arus kas yang total cash flows if the commitments are
diperkirakan akan diterima oleh Bank; dan withdrawn and the cash flows expected to
be received by the Bank; and
Kontrak jaminan keuangan, kerugian kredit Financial guarantee contracts, expected
ekspektasian diukur sebesar selisih antara credit losses are measured at the
pembayaran yang diperkirakan untuk difference between payments estimated to
mengganti pemegang atas kerugian kredit replace the holders for credit losses
yang terjadi dikurangi jumlah yang incurred less the amount that is expected to
diperkirakan dapat dipulihkan. be recoverable.
29
Page 481
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset keuangan yang direstrukturisasi Restructured financial assets
Jika ketentuan aset keuangan dinegosiasikan If the terms of financial assets are renegotiated
ulang atau dimodifikasi atau aset keuangan or modified or existing financial assets are
yang ada diganti dengan yang baru karena replaced with new ones because of the
kesulitan keuangan peminjam, maka dilakukan borrower's financial difficulties, an assessment
penilaian apakah aset keuangan yang ada is made of whether the existing financial assets
harus dihentikan pengakuannya dan kerugian should be derecognized and the expected credit
kredit ekspektasian diukur sebagai berikut: losses are measured as follows:
Jika restrukturisasi tidak mengakibatkan If the restructuring does not result in
penghentian pengakuan aset yang ada, derecognition of the existing asset, the
maka arus kas yang diperkirakan timbul estimated cash flows arising from the
dari aset keuangan yang dimodifikasi modified financial asset are included in the
dimasukkan dalam perhitungan calculation of the cash deficiency of the
kekurangan kas dari aset yang ada. existing asset.
Jika restrukturisasi akan menghasilkan If the restructuring will result in
penghentian pengakuan aset yang ada, derecognition of an existing asset, the fair
maka nilai wajar aset baru diperlakukan value of the new asset is treated as the final
sebagai arus kas akhir dari aset keuangan cash flows of the existing financial asset on
yang ada pada saat penghentian derecognition. This amount is included in
pengakuannya. Jumlah ini dimasukkan the calculation of the cash shortage of the
dalam perhitungan kekurangan kas dari existing financial asset which is discounted
aset keuangan yang ada yang from the derecognition date to the reporting
didiskontokan dari tanggal penghentian date using the initial effective interest rate
pengakuan ke tanggal pelaporan of the existing financial asset.
menggunakan suku bunga efektif awal dari
aset keuangan yang ada.
Aset keuangan yang memburuk Deteriorating financial assets
Pada setiap tanggal pelaporan, Bank menilai At each reporting date, the Bank assesses
apakah aset keuangan yang dicatat pada biaya whether financial assets carried at amortized
perolehan diamortisasi dan aset keuangan cost and debt financial assets carried at fair
instrumen utang yang dicatat pada nilai wajar value through other comprehensive income are
melalui penghasilan komprehensif lain impaired (deteriorated). A financial asset
mengalami penurunan nilai kredit (memburuk). deteriorates when one or more events that have
Aset keuangan memburuk ketika satu atau lebih an adverse effect on the estimated future cash
peristiwa yang memiliki dampak merugikan atas flows of the financial asset have occurred.
estimasi arus kas masa depan dari aset
keuangan telah terjadi.
Bukti bahwa aset keuangan mengalami Evidence that a financial asset is credit impaired
penurunan nilai kredit (memburuk) termasuk (deteriorating) includes observable data
data yang dapat diobservasi mengenai regarding the following events:
peristiwa berikut ini:
(1) Kesulitan keuangan signifikan yang dialami (1) Significant financial difficulties experienced
penerbit atau pihak peminjam; by the issuer or borrower;
(2) Pelanggaran kontrak, seperti peristiwa (2) Breach of contract, such as an event of
gagal bayar atau peristiwa tunggakan; default or arrears;
30
Page 482
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset keuangan yang memburuk (lanjutan) Deteriorating financial assets (continued)
Bukti bahwa aset keuangan mengalami Evidence that a financial asset is credit impaired
penurunan nilai kredit (memburuk) termasuk (deteriorating) includes observable data
data yang dapat diobservasi mengenai regarding the following events (continued):
peristiwa berikut ini (lanjutan):
(3) Pihak pemberi pinjaman, untuk alasan (3) The lender, for economic or contractual
ekonomik atau kontraktual sehubungan reasons in connection with the borrower's
dengan kesulitan keuangan yang dialami financial difficulties, has given the borrower
pihak peminjam, telah memberikan a concession that would not have been
konsesi pada pihak peminjam yang tidak possible if the borrower had not
mungkin diberikan jika pihak peminjam experienced such difficulties;
tidak mengalami kesulitan tersebut;
(4) Terjadi kemungkinan bahwa pihak (4) There is a possibility that the borrower will
peminjam akan dinyatakan pailit atau enter bankruptcy or other financial
melakukan reorganisasi keuangan lainnya; reorganization;
(5) Hilangnya pasar aktif dari aset keuangan (5) The disappearance of an active market for
akibat kesulitan keuangan; a financial asset due to financial difficulties;
(6) Pembelian atau penerbitan aset keuangan (6) The purchase or issuance of financial
dengan diskon sangat besar yang assets at a deep discount that reflects the
mencerminkan kerugian kredit yang terjadi; credit losses incurred; or
atau
(7) Sulit untuk mengidentifikasi peristiwa (7) It is difficult to identify a single discrete
diskrit tunggal, namun demikian, dampak event, however, the combined effect of
kombinasi dari beberapa peristiwa dapat several events can cause a financial asset
menyebabkan aset keuangan mengalami to be impaired on credit.
penurunan nilai kredit.
Aset keuangan yang dibeli atau yang berasal Purchased or originated credit-impaired
dari aset keuangan memburuk financial assets (POCI)
Aset keuangan dikategorikan sebagai POCI A financial asset is categorized as POCI if there
apabila terdapat bukti objektif penurunan nilai is objective evidence of impairment at initial
pada saat pengakuan awal. Pada saat recognition. At initial recognition, no allowance
pengakuan awal, tidak ada penyisihan kerugian for credit losses is recognized because the
kredit yang diakui karena harga pembelian atau purchase price or value includes the estimated
nilainya telah termasuk estimasi kerugian kredit lifetime credit losses. Furthermore, changes in
sepanjang umurnya. Selanjutnya, perubahan credit losses over their lifetime, whether positive
kerugian kredit sepanjang umurnya, baik positif or negative, are recognized in the income
atau negatif, diakui dalam laporan laba rugi statement as part of the allowance for credit
sebagai bagian dari penyisihan kerugian kredit. losses.
Berdasarkan proses di atas, Bank melakukan Based on the above process, the Bank
pembagian aset keuangan atas Stage 1, distributes financial assets into Stage 1,
Stage 2, Stage 3 dan POCI, sebagai berikut: Stage 2, Stage 3 and POCI, as follows:
Stage 1: mencakup instrumen keuangan Stage 1: includes financial instruments that
yang tidak memiliki peningkatan risiko do not have a significant increase in credit
kredit secara signifikan sejak pengakuan risk since initial recognition or have low
awal atau memiliki risiko kredit rendah pada credit risk at the reporting date. For these
tanggal pelaporan. Untuk instrumen- financial instruments a 12 (twelve) months
instrumen keuangan ini, akan berlaku ECL calculation will apply. Financial assets
perhitungan ECL 12 bulan. Aset keuangan in Stage 1 include facilities where credit risk
didalam Stage 1 termasuk fasilitas dimana has improved and financial assets that can
risiko kredit telah membaik dan aset be reclassified from Stage 2.
keuangan dapat direklasifikasi dari
Stage 2.
31
Page 483
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset keuangan yang dibeli atau yang berasal Purchased or originated credit-impaired
dari aset keuangan memburuk (lanjutan) financial assets (POCI) (continued)
Berdasarkan proses di atas, Bank melakukan Based on the above process, the Bank
pembagian aset keuangan atas Stage 1, Stage distributes financial assets into Stage 1,
2, Stage 3 dan POCI, sebagai berikut (lanjutan): Stage 2, Stage 3 and POCI, as follows
(continued):
Stage 2: mencakup instrumen keuangan Stage 2: includes financial instruments that
yang mengalami peningkatan risiko kredit experience an increase in credit risk since
sejak pengakuan awal (kecuali Bank initial recognition (unless the Bank feel that
merasa risiko kredit tergolong rendah pada credit risk is classified as low at the
tanggal pelaporan) namun belum terbukti reporting date) but there is no objective
adanya bukti penurunan nilai secara evidence of impairment yet. For these
objektif. Untuk instrumen-instrumen ini, instruments, lifetime ECL calculations will
akan berlaku perhitungan ECL seumur apply. Lifetime ECL is the expected credit
hidup. ECL seumur hidup adalah kerugian loss expected from all default events that
kredit ekspektasian yang diharapkan dari may occur during the estimated life of the
semua kejadian gagal bayar yang mungkin financial instrument. Stage 2 also includes
terjadi selama perkiraan umur dari facilities where credit risk has improved and
instrumen keuangan tersebut. Stage 2 juga financial assets have been reclassified
mencakup fasilitas dimana risiko kredit from Stage 3.
telah membaik dan aset keuangan telah
direklasifikasi dari Stage 3.
Stage 3: mencakup instrumen keuangan Stage 3: includes financial instruments that
yang telah terbukti mengalami penurunan have been proved to be objectively
nilai secara objektif pada tanggal impaired at the reporting date. This group
pelaporan. Kelompok ini biasanya terdiri usually consists of debtors who have
atas debitur yang mengalami gagal bayar. defaulted on their payments. The bank
Bank mencatat cadangan ECL seumur records lifetime ECL reserves.
hidup.
POCI: aset POCI adalah aset keuangan POCI: POCI assets are financial assets that
yang mengalami penurunan nilai are impaired based on a credit risk
berdasarkan penilaian risiko kredit pada assessment on initial recognition. Such
saat pengakuan awal. Aset tersebut dicatat assets are carried at fair value on initial
pada nilai wajar pada saat pengakuan recognition, and interest income is
awal, dan pendapatan bunga akan diakui recognized subsequently using the
selanjutnya berdasarkan metode suku adjusted effective interest rate method.
bunga efektif yang disesuaikan. Cadangan ECL reserves are only recorded or released
ECL hanya dicatat atau dilepaskan jika ada if there are further changes to expected
perubahan selanjutnya pada kerugian credit losses.
kredit ekspektasian.
Bank menghitung penurunan nilai melalui dua The Bank calculates impairment through two
metode, yaitu penurunan nilai secara individual methods, which is individual or collective
atau kolektif. Perhitungan penurunan nilai impairment. Individual impairment calculations
secara individual dilakukan untuk aset are performed for significant financial assets,
keuangan yang signifikan, yaitu dengan total with total exposure to financial assets with
eksposur aset keuangan yang bernilai signifikan significant amount and non performing loan.
dan non performing loan. Selain itu, perhitungan Other than that, the calculation of impairment
penurunan nilai akan dilakukan secara kolektif. will be carried out collectively.
32
Page 484
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penurunan nilai individual Individual impairment
Perhitungan penurunan nilai secara individual The calculation of individual impairment for
dilakukan untuk aset keuangan yang signifikan significant assets is using discounted cash flow
dengan pembuatan skenario menggunakan that reflects the company condition.
metode discounted cash flow yang
menggambarkan kondisi perusahaan terkait.
Penurunan nilai kolektif Collective impairment
Evaluasi penurunan nilai secara kolektif Collective impairment evaluation is based on
didasarkan pada konsep Probability of Default the concepts of Probability of Default (PD), Loss
(PD), Loss Given Default (LGD) dan Exposure Given Default (LGD) and Exposure at Default
at Default (EAD) yang mempertimbangkan (EAD) which take into account past, current, and
informasi masa lalu, terkini, dan masa future information.
mendatang.
Bank menggunakan metode Historical balance The Bank uses the Historical Balance method in
dalam menentukan nilai LGD dari setiap debitur. determining the LGD value of each debtor. LGD
LGD menggambarkan persentase nominal describes the nominal percentage of the facility
fasilitas yang tidak akan dapat dipulihkan oleh that the Bank will not be able to recover from the
Bank terhadap debitur default. LGD biasa default debtor. The usual LGD is calculated at
dihitung dengan 1-Recovery Rate. Recovery 1-Recovery Rate. The recovery rate is
rate dihitung mempertimbangkan Time Value of calculated by considering the Time Value of
Money dari pengembalian dari kewajiban yang Money from the return of the default obligation.
telah default. Tingkat suku bunga yang The interest rate used to calculate the Time
digunakan untuk menghitung Time Value of Value of Money from Recovery is the initial EIR.
Money dari Recovery adalah EIR awal.
EAD merupakan estimasi nilai buku pada saat EAD is an estimate of the book value at the time
terjadi gagal bayar, dengan mempertimbangkan of default, taking into account the cash flows of
arus kas instrumen keuangan terkait, serta the related financial instrument, as well as the
kemungkinan penarikan tambahan dari limit possibility of additional withdrawals from the
kredit sampai dengan tanggal gagal bayar. credit limit up to the date of default.
EAD juga mempertimbangkan jadwal EAD also considers payment and amortization
pembayaran dan amortisasi serta perubahan schedules as well as changes in the utilization
dalam utilisasi saldo yang belum ditarik of outstanding balances prior to default.
menjelang terjadinya kegagalan bayar.
Pengukuran ECL berdasarkan PSAK 109 The measurement of ECL based on SFAS 109
(Sebelumnya PSAK 71) mewajibkan Bank (Previously SFAS 71) requires the Bank to
untuk memodelkan ECL sesuai dengan model the ECL according to the existing
skenario forward-looking yang ada, dengan forward-looking scenario, taking into account
mempertimbangkan kemungkinan ekonomi good and bad economic possibilities. Therefore,
baik dan buruk. Oleh karena itu, nilai ECL yang the ECL value generated by the Bank must be
dihasilkan Bank harus berdasarkan hasil based on the probability results of three
probabilitas dari tiga skenario (kasus ekonomi scenarios (normal, good and bad economic
normal, baik dan buruk). PD akan dihitung cases). PD will be calculated according to three
menurut tiga skenario dengan nilai makro- scenarios with macro-economic values in
ekonomi sesuai dengan skenario-skenario accordance with these scenarios.
tersebut.
33
Page 485
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penyajian penyisihan kerugian kredit Presentation of allowance for expected credit
ekspektasian dalam laporan posisi keuangan losses in the statement of financial position
Penyisihan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the statement of financial position
sebagai berikut: as follows:
Aset keuangan yang diukur pada biaya Financial assets measured at amortized
perolehan diamortisasi, penyisihan cost, the allowance for expected credit
kerugian kredit ekspektasian disajikan losses is presented as a deduction from the
sebagai pengurang dari jumlah tercatat gross carrying amount of the assets;
bruto aset; Loan commitments and financial guarantee
Komitmen pinjaman dan kontrak jaminan contracts, generally the allowance for
keuangan, umumnya penyisihan kerugian expected credit losses is presented as
kredit ekspektasian disajikan sebagai a provision;
provisi;
Instrumen keuangan yang mencakup Financial instruments that include
komponen komitmen pinjaman yang telah components of loan commitments that
ditarik dan belum ditarik, dan Bank tidak have been drawn and not yet drawn, and
dapat mengidentifikasi kerugian kredit the Bank is unable to identify expected
ekspektasian komponen komitmen credit losses from loan commitment
pinjaman yang telah ditarik secara terpisah components that have been drawn
dari komponen komitmen pinjaman yang separately from the undisbursed
belum ditarik, maka penyisihan kerugian components of loan commitments, then the
kredit ekspektasian tersebut digabungkan allowance for expected credit losses is
dan disajikan sebagai pengurang dari combined and presented as a deduction of
jumlah tercatat bruto. Setiap kelebihan dari the gross carrying amount. Any excess of
penyisihan kerugian kredit ekspektasian allowance for expected credit losses over
atas jumlah bruto disajikan sebagai provisi; the gross amount is presented as
dan a provision; and
Instrumen hutang yang diukur pada nilai For debt instruments measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income,
lain, penyisihan kerugian kredit allowance for expected credit losses is not
ekspektasian tidak diakui dalam laporan recognized in the statement of financial
posisi keuangan karena jumlah tercatat position because the carrying amount of
dari aset-aset ini adalah nilai wajarnya. these assets is their fair value. However,
Namun demikian penyisihan kerugian the allowance for expected credit losses is
kredit ekspektasian diungkapkan dan disclosed and recognized in other
diakui dalam penghasilan komprehensif comprehensive income, the fair value
lain komponen nilai wajar. component.
34
Page 486
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penghapusan Removal
Pinjaman dan instrumen hutang Loans and debt instruments are written off
dihapusbukukan ketika tidak ada prospek yang when there is no realistic prospect of recovering
realistis untuk memulihkan aset keuangan the financial assets in whole or in part. This
secara keseluruhan atau secara parsial. Hal ini generally occurs when the Bank determines
pada umumnya terjadi ketika Bank menentukan that the borrower does not have assets or
bahwa peminjam tidak memiliki aset atau sources of income that can generate sufficient
sumber penghasilan yang dapat menghasilkan cash flow to pay the amount written off.
arus kas yang cukup untuk membayar jumlah
yang dihapusbukukan.
Namun demikian, aset keuangan yang However, financial assets that are written-off
dihapusbukukan masih bisa dilakukan tindakan can still be taken in accordance with Bank
penyelamatan sesuai dengan prosedur Bank procedures in order to recover the amount due.
dalam rangka pemulihan jumlah yang jatuh
tempo.
Sehubungan dengan kepatuhan terhadap Bank In compliance with Bank Indonesia and
Indonesia dan Otoritas Jasa Keuangan (OJK), Financial Services Authority (OJK), Bank
Bank menerapkan Peraturan Otoritas Jasa applies Financial Services Authority Regulation
Keuangan No. 40/POJK.03/2019 tanggal (POJK) No. 40/POJK. 03/2019 dated
19 Desember 2019 tentang “Penilaian Kualitas December 19, 2019 regarding "The Quality
Aset Bank Umum”. Assessment of the Bank Assets”.
Kriteria penilaian nilai agunan yang dapat The assessment criteria of collateral value that
dikurangkan dalam pembentukan cadangan can be reduced in the provision of allowance for
kerugian penurunan nilai sesuai dengan impairment losses is in accordance with
Peraturan Otoritas Jasa Keuangan (POJK). Financial Services Authority Regulation (OJK).
e. Giro pada Bank Indonesia dan bank lain e. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and other
dinyatakan sebesar biaya perolehan banks are stated at amortized cost using the
diamortisasi menggunakan metode suku bunga effective interest method less allowance for
efektif dikurangi cadangan kerugian penurunan impairment losses. Current accounts with Bank
nilai. Giro pada Bank Indonesia dan bank lain Indonesia and other banks are classified as
diklasifikasikan sebagai biaya perolehan amortized cost.
diamortisasi.
f. Penempatan pada Bank Indonesia dan bank f. Placements with Bank Indonesia and other
lain Banks
Penempatan pada Bank Indonesia terdiri dari Placements with Bank Indonesia consists of
penanaman dana pada Bank Indonesia berupa placements in the form of Deposit Facility and
Deposit Facility dan Term Deposit, sedangkan Term Deposit, while placements with other
penempatan dana pada bank lain berupa banks represent placements in the form of call
penempatan pada pasar uang (call money). money.
35
Page 487
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Penempatan pada Bank Indonesia dan bank f. Placements with Bank Indonesia and other
lain (lanjutan) Banks (continued)
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain dinyatakan sebesar biaya perolehan banks are stated at amortized cost using the
diamortisasi menggunakan metode suku bunga effective interest rate method less allowance for
efektif dikurangi cadangan kerugian penurunan impairment losses. Placements with Bank
nilai. Penempatan pada Bank Indonesia dan Indonesia and other banks are classified as
bank lain diklasifikasikan sebagai biaya amortized cost.
perolehan diamortisasi.
g. Efek-efek g. Securities
Efek-efek yang dimiliki terdiri dari Obligasi Ritel Securities consist of Indonesian Retail Bonds,
Indonesia, Obligasi Pemerintah yang diperoleh Government bonds acquired through the
melalui pasar perdana dan sekunder, unit primary and secondary markets, mutual fund
penyertaan reksadana, dan obligasi. units, and bonds.
Efek-efek pada awalnya disajikan sebesar nilai Securities initially are stated at fair value. After
wajarnya. Setelah pengakuan awal, efek-efek initial recognition, securities are recorded
dicatat sesuai dengan kategorinya yaitu biaya according to their categories, which is amortized
perolehan diamortisasi, nilai wajar melalui cost, fair value through other comprehensive
penghasilan komprehensif lain atau nilai wajar income or fair value through profit or loss.
melalui laba rugi.
Penilaian efek-efek didasarkan atas The valuation of securities is based on the
klasifikasinya sebagai berikut: classification as follows:
(1) Efek-efek yang diklasifikasikan sebagai (1) Securities classified as amortized cost are
biaya perolehan yang diamortisasi diukur measured at amortized cost using the
dengan biaya perolehan yang diamortisasi effective interest method. Interest income is
menggunakan metode suku bunga efektif. recognized in the statement of profit or loss
Pendapatan bunga diakui dalam laporan and other comprehensive income using the
laba rugi dan penghasilan komprehensif effective interest method.
lain menggunakan metode suku bunga
efektif.
(2) Efek-efek yang diklasifikasikan sebagai (2) Securities classified as fair value through
nilai wajar melalui laba rugi (FVTPL) diukur profit or loss (FVTPL) are measured using
dengan menggunakan nilai wajar. fair value. Unrealized gains or losses
Keuntungan atau kerugian yang belum resulting from changes in fair values are
direalisasi akibat kenaikan atau penurunan recognized in the statement of profit or loss
nilai wajarnya disajikan dalam laporan laba and other comprehensive income.
rugi dan penghasilan komprehensif lain. Changes in fair value are recognized in
Perubahan nilai wajar diakui pada laporan profit or loss. Upon sale of portfolio of fair
laba rugi. Atas penjualan portofolio efek- value through profit or loss securities and
efek untuk nilai wajar melalui laba rugi, government bonds, the difference between
perbedaan antara harga jual dengan nilai the selling price and the fair value is
pasar wajar diakui sebagai keuntungan recognized as a gain or loss in the year
atau kerugian penjualan pada tahun when the securities and government bonds
dimana efek-efek dan obligasi pemerintah are sold.
tersebut dijual.
36
Page 488
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Efek-efek (lanjutan) g. Securities (continued)
Penilaian efek-efek didasarkan atas The valuation of securities is based on the
klasifikasinya sebagai berikut (lanjutan): classification as follows (continued):
(3) Efek-efek yang diklasifikasikan sebagai (3) Securities classified as fair value through
nilai wajar melalui penghasilan other comprehensive income (FVTOCI) are
komprehensif lain (FVTOCI) diukur dengan measured using fair value. Interest income
menggunakan nilai wajar. Pendapatan is recognized in the statements of profit or
bunga diakui dalam laporan laba rugi loss and other comprehensive income
dan penghasilan komprehensif lain using the effective interest method. Foreign
menggunakan metode suku bunga efektif. exchange gains or losses on marketable
Perubahan nilai wajar lainnya diakui secara securities are recognized in the statements
langsung dalam ekuitas sampai efek-efek of profit or loss and other comprehensive
tersebut dijual atau mengalami penurunan income. Other fair value changes are
nilai, dimana keuntungan dan kerugian recognized directly in equity until the
kumulatif yang sebelumnya diakui dalam securities are sold or impaired, whereby the
ekuitas diakui pada laporan laba rugi dan cumulative gains and losses previously
penghasilan komprehensif lain. recognized in equity are recognized in the
statement of profit or loss and other
comprehensive income.
h. Efek-efek yang dibeli dengan janji dijual h. Securities purchased under agreement to
kembali resell
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreement to resell
kembali disajikan sebagai aset keuangan dalam are presented as financial assets in the
laporan posisi keuangan sebesar jumlah statement of financial position, at the net resale
penjualan kembali dikurangi dengan bunga price of unamortized interest and net of
yang belum diamortisasi dan cadangan allowance for impairment losses.
kerugian penurunan nilai.
Selisih antara harga beli dan harga jual kembali The difference between the purchase price and
diperlakukan sebagai pendapatan bunga yang the resale price is treated as unearned interest
ditangguhkan (belum diamortisasi) dan diakui income (unamortized) and recognized as
sebagai pendapatan selama periode sejak efek- income over the period starting from when those
efek tersebut dibeli hingga dijual kembali securities are purchased until they are resold
dengan menggunakan suku bunga efektif. using effective interest rate.
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreement to resell
kembali diklasifikasikan sebagai biaya are classified as amortized cost.
perolehan diamortisasi.
i. Kredit yang diberikan i. Loans
Kredit yang diberikan adalah penyediaan uang Loans represent the lending of money or
atau tagihan yang dapat dipersamakan dengan equivalent receivables, under contract or
itu, berdasarkan persetujuan atau kesepakatan borrowing and lending commitment with
pinjam-meminjam dengan debitur yang debtors, whereby the debtors are required to
mewajibkan debitur untuk melunasi utangnya repay their debts with interest after a specified
setelah jangka waktu tertentu dan membayar period of time.
imbalan bunga.
37
Page 489
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
i. Kredit yang diberikan (lanjutan) i. Loans (continued)
Kredit yang diberikan pada awalnya diukur pada Loans are initially measured at fair value plus
nilai wajar ditambah dengan biaya transaksi transaction costs that are directly attributable
yang dapat diatribusikan secara langsung dan and is the additional costs to obtain the financial
merupakan biaya tambahan untuk memperoleh assets, and after initial recognition are
aset keuangan tersebut, dan setelah measured at amortized cost based on the
pengakuan awal diukur pada biaya perolehan effective interest rate method less allowance for
diamortisasi menggunakan metode suku bunga impairment losses.
efektif dikurangi dengan cadangan kerugian
penurunan nilai.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized cost.
biaya perolehan diamortisasi.
Kredit yang direstrukturisasi disajikan sebesar Restructured loans are stated at the lower of
nilai yang lebih rendah antara nilai tercatat carrying value on the date of restructuring or net
kredit pada tanggal restrukturisasi atau nilai present value of the total future cash receipts
tunai penerimaan kas masa depan setelah after restructuring. Losses arising from any
restrukturisasi. Kerugian akibat selisih antara excess of the carrying value of the loan at the
nilai tercatat kredit pada tanggal restrukturisasi time of restructuring over the net present value
dan nilai tunai penerimaan kas masa depan of the total future cash receipts after
setelah restrukturisasi diakui dalam laporan restructuring are recognized in the statement of
laba rugi dan penghasilan komprehensif lain. profit or loss and other comprehensive income.
Setelah restrukturisasi, semua penerimaan kas Thereafter, all cash receipts under the new
masa depan yang ditetapkan dalam terms shall be accounted for as the recovery of
persyaratan baru dicatat sebagai pengembalian principal and interest income, in accordance
pokok kredit yang diberikan dan pendapatan with the restructuring scheme.
bunga sesuai dengan syarat-syarat
restrukturisasi.
Kredit yang diberikan dihapusbukukan ketika Loans are written-off when there are no realistic
tidak terdapat prospek yang realistis mengenai prospect of future recovery and all collateral
pengembalian di masa datang dan semua have been realized or have been foreclosed.
jaminan telah diupayakan untuk direalisasi atau When loans are deemed uncollectibe, it is
sudah diambil alih. Kredit yang tidak dapat written-off against the related allowance for
dilunasi dihapusbukukan dengan mendebit impairment losses. Subsequent recoveries of
cadangan kerugian penurunan nilai. Pelunasan loans written-off are credited to the allowance
kemudian atas kredit yang telah for impairment losses in the statements of
dihapusbukukan sebelumnya, dikreditkan ke financial position. Recoveries of loans written-
cadangan kerugian penurunan nilai di laporan off in the previous years are recorded as
posisi keuangan. Pelunasan kemudian atas operating income other than interest.
kredit yang telah dihapusbukukan pada tahun-
tahun sebelumnya dicatat sebagai pendapatan
operasional selain bunga.
j. Tagihan dan liabilitas akseptasi j. Acceptances receivable and payable
Tagihan dan liabilitas akseptasi merupakan Acceptances receivable and payable represent
transaksi Letter of Credit (L/C) dan Surat Kredit Letter of Credit (L/C) and Domestic
Berdokumen Dalam Negeri (SKBDN) yang Documentary Letters of Credit transactions that
diaksep oleh bank pengaksep (accepting bank). have been accepted by the accepting bank.
Tagihan akseptasi dinyatakan sebesar biaya Acceptances receivable are stated at amortized
perolehan diamortisasi dan disajikan setelah cost and presented as net of allowance for
dikurangi cadangan kerugian penurunan nilai. impairment losses.
Liabilitas akseptasi diklasifikasikan sebagai Acceptances payable are classified as financial
liabilitas keuangan yang diukur dengan biaya liabilities measured at amortized cost.
perolehan diamortisasi.
38
Page 490
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna, dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud assets, and lease liabilities and intangible
assets
Aset tetap Premises and equipments
Aset tetap pada awalnya diakui sebesar biaya Premises and equipments are initially
perolehan, yang terdiri atas harga perolehan recognized at cost, which comprises its
dan biaya-biaya tambahan yang dapat purchase price and any costs directly
diatribusikan langsung untuk membawa aset ke attributable in bringing the asset to the location
lokasi dan kondisi yang diinginkan supaya aset and condition necessary for it to be capable of
tersebut siap digunakan sesuai dengan maksud operating in the manner intended by
manajemen. management.
Tanah dan bangunan awalnya dinyatakan Land and building are initially stated at
sebesar biaya perolehan. Setelah pengakuan acquisition cost. Subsequent to initial
awal, tanah dan bangunan diukur pada nilai recognition, land and building are measured at
wajar pada tanggal revaluasi dikurangi fair value at the revaluation date less any
akumulasi rugi penurunan nilai setelah tanggal accumulated impairment losses after the
revaluasi. Penilaian terhadap tanah dan revaluation date. Valuation of land and building
bangunan dilakukan oleh penilai yang memiliki are performed by appraisers with professional
kualifikasi profesional dan dilakukan secara qualifications, and is conducted periodically to
berkala untuk memastikan bahwa jumlah ensure that the carrying amount does not differ
tercatat tanah tidak berbeda secara material materially from its fair value at the end of the
dengan jumlah yang ditentukan dengan reporting period
menggunakan nilai wajarnya pada akhir periode
pelaporan
Setelah pengakuan awal, aset tetap kecuali Subsequent to initial recognition, premises and
tanah dan bangunan dinyatakan pada biaya equipments except for land and building are
perolehan dikurangi akumulasi penyusutan dan carried at cost less any subsequent
akumulasi rugi penurunan nilai. Bangunan accumulated depreciation and impairment
menggunakan nilai revaluasian dikurangi losses. Building using revaluation value and
akumulasi penyusutan sedangkan tanah tidak depreciated, while land not depreciated
disusutkan
Tanah dan bangunan awalnya dinyatakan Land and building are initially stated at
sebesar biaya perolehan dan tidak disusutkan. acquisition cost and not depreciated.
Setelah pengakuan awal, tanah dan bangunan Subsequent to initial recognition, land and
diukur pada nilai wajar pada tanggal revaluasi building are measured at fair value at the
dikurangi akumulasi rugi penurunan nilai revaluation date less any accumulated
setelah tanggal revaluasi. Penilaian terhadap impairment losses after the revaluation date.
tanah dan bangunan dilakukan oleh penilai Valuation of land and building are performed by
yang memiliki kualifikasi profesional dan appraisers with professional qualifications, and
dilakukan secara berkala untuk memastikan is conducted periodically to ensure that the
bahwa jumlah tercatat tanah tidak berbeda carrying amount does not differ materially from
secara material dengan jumlah yang ditentukan its fair value at the end of the reporting period.
dengan menggunakan nilai wajarnya pada akhir
periode pelaporan.
39
Page 491
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna, dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets, and lease liabilities and intangible
assets (continued)
Aset tetap (lanjutan) Premises and equipments (continued)
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset
mengalami perubahan yang signifikan dan experiences significant and fluctuating changes,
fluktuatif, maka perlu dilakukan revaluasi secara it has to be revalued annually, whereas if the fair
tahunan, sedangkan jika nilai wajar dari aset value of the revalued asset does not experience
yang direvaluasi tidak mengalami perubahan significant and fluctuating changes, it has to be
yang signifikan dan fluktuatif maka perlu revalued once every 3 (three) years.
dilakukan revaluasi setiap 3 (tiga) tahun sekali.
Kenaikan nilai tercatat yang timbul dari Increase in the carrying amount arising from
revaluasi dicatat sebagai “surplus revaluasi aset revaluation is recorded in “Revaluation Surplus
tetap”, dan disajikan dalam penghasilan of fixed assets” and presented in other
komprehensif lain. Namun, kenaikan tersebut comprehensive income. However, the increase
diakui dalam laba rugi hingga sebesar jumlah is recognized in profit or loss, to the extent of the
penurunan nilai aset yang sama akibat revaluasi amount of impairment of the same assets due
yang pernah dilakukan sebelumnya dalam laba to revaluation previously recognized in profit or
rugi. Penurunan nilai tercatat yang timbul dari loss. A decrease in the carrying amount arising
revaluasi diakui dalam laba rugi. from the revaluation is recognized in profit or
loss.
Aset tetap yang diperoleh dalam pertukaran Premises and equipments acquired in
aset non-moneter atau kombinasi aset moneter exchange for a non-monetary asset or for
dan non-moneter diukur pada nilai wajar, a combination of monetary and non-monetary
kecuali: assets are measured at fair values, unless:
(i) transaksi pertukaran tidak memiliki (i) the exchange transaction lacks commercial
substansi komersial; atau substance; or
(ii) nilai wajar dari aset yang diterima dan (ii) neither the fair value of the assets received
diserahkan tidak dapat diukur secara andal. nor the assets given up can be measured
reliably.
Penyusutan aset dimulai pada saat aset Depreciation of an asset starts when it is ready
tersebut siap untuk digunakan sesuai maksud to use and is computed using the straight-line
penggunaannya dan dihitung dengan method based on the estimated economic
menggunakan metode garis lurus berdasarkan useful lives of the assets as follows:
estimasi umur manfaat ekonomis sebagai
berikut:
Tahun/Years
Bangunan 20 Buildings
Kendaraan bermotor 5 Motor vehicles
Perlengkapan dan peralatan kantor 5 Office furniture and equipment
Penilaian aset tetap dilakukan atas penurunan The carrying amounts of premises and
dan kemungkinan penurunan nilai wajar aset equipments are reviewed for impairment and
jika terjadi peristiwa atau perubahan keadaan probability of impairment when events or
yang mengindikasikan bahwa nilai tercatat changes in circumstances indicate that the
mungkin tidak dapat seluruhnya terealisasi. carrying values may not be fully recoverable.
40
Page 492
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset tetap (lanjutan) Premises and equipments (continued)
Jumlah tercatat komponen dari suatu aset tetap The carrying amount of an item of premises and
dihentikan pengakuannya pada saat dilepaskan equipments is derecognized upon disposal or
atau saat sudah tidak ada lagi manfaat when no future economic benefits are expected
ekonomik masa depan yang diekspektasikan from its use or disposal. Any gain or loss arising
dari penggunaan maupun pelepasannya. Laba from the derecognition of the asset is directly
atau rugi yang timbul dari penghentian included in the profit or loss when the item is
pengakuan tersebut dimasukkan kedalam laba derecognized.
rugi untuk tahun dimana penghentian
pengakuan tersebut dilakukan.
Nilai residu, umur manfaat, dan metode The asset residual value, useful life, and
penyusutan dievaluasi setiap akhir tahun dan depreciation method are evaluated at each year
disesuaikan secara prospektif, jika diperlukan. end and adjusted prospectively, if necessary.
Jika biaya perolehan tanah termasuk biaya If the cost of land includes the costs of site
pembongkaran, pemindahan dan restorasi dismantlement, removal and restoration, and
lokasi, serta manfaat yang diperoleh dari the benefits from the site dismantlement,
pembongkaran, pemindahan dan pemugaran removal and restoration is limited, that cost is
tersebut terbatas, maka biaya tersebut depreciated over the period of benefits
disusutkan selama periode manfaat yang obtained. In some cases, the land itself may
diperolehnya. Dalam beberapa kasus, tanah itu have a limited useful life, in which case it is
sendiri memiliki umur manfaat yang terbatas, depreciated in a manner that reflects the
dalam hal ini, tanah tersebut disusutkan dengan benefits to be derived from it.
cara yang mencerminkan manfaat yang
diperoleh dari tanah tersebut.
Kenaikan nilai tercatat yang timbul dari Increase in the carrying amount arising from
revaluasi dicatat sebagai “surplus revaluasi aset revaluation is recorded in “Revaluation Surplus
tetap”, dan disajikan dalam penghasilan arising from Premises and Equipment” and
komprehensif lain. Namun, kenaikan tersebut presented in other comprehensive income.
diakui dalam laba rugi hingga sebesar jumlah However, the increase is recognized in profit or
penurunan nilai aset yang sama akibat revaluasi loss, to the extent of the amount of impairment
yang pernah dilakukan sebelumnya dalam laba of the same assets due to revaluation previously
rugi. Penurunan nilai tercatat yang timbul dari recognized in profit or loss. A decrease in the
revaluasi diakui dalam laba rugi. carrying amount arising from the revaluation is
recognized in profit or loss.
Beban pemeliharaan dan perbaikan Repairs and maintenance are taken to the profit
dibebankan pada laba rugi pada saat terjadinya. or loss when these are incurred. The cost of
Beban pemugaran dan penambahan dalam major renovation and restoration is capitalized
jumlah besar dikapitalisasi kepada jumlah to the carrying amount of the related premises
tercatat aset tetap terkait bila besar and equipment when it is probable that future
kemungkinan bagi Bank manfaat ekonomi economic benefits in excess of the originally
masa depan menjadi lebih besar dari standar assessed standard of performance of the
kinerja awal yang ditetapkan sebelumnya dan existing asset and is depreciated over the
disusutkan sepanjang sisa masa manfaat aset remaining useful life of the related asset.
tetap terkait.
41
Page 493
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset tetap (lanjutan) Premises and equipments (continued)
Aset tetap dalam penyelesaian dicatat sebesar Constructions in-progress are stated at cost,
biaya perolehan, yang mencakup kapitalisasi including capitalized borrowing costs and other
beban pinjaman dan biaya-biaya lainnya yang charges incurred in connection with the
terjadi sehubungan dengan pendanaan aset financing of the fixed asset constructions. The
tetap dalam penyelesaian tersebut. Akumulasi accumulated costs will be reclassified to the
biaya perolehan akan direklasifikasi ke akun appropriate “Premises and Equipments”
“Aset Tetap” yang bersangkutan pada saat aset account when the construction is completed and
tetap tersebut telah selesai dikerjakan dan siap the assets are ready for their intended use.
untuk digunakan. Aset tetap dalam Assets under construction are not depreciated
penyelesaian tidak disusutkan karena belum as these are not yet available for use.
tersedia untuk digunakan.
Biaya pengurusan legal hak atas tanah dalam The legal cost of land rights in the form of
bentuk Hak Guna Usaha (HGU), Hak Guna Business Usage Rights (Hak Guna Usaha or
Bangunan (HGB) dan Hak Pakai (HP) ketika HGU), Building Usage Right (Hak Guna
tanah diperoleh pertama kali diakui sebagai Bangunan or HGB) and Usage Rights
bagian dari biaya perolehan tanah pada akun (Hak Pakai or HP) when the land was initially
“Aset Tetap”. Biaya pengurusan perpanjangan acquired are recognized as part of the cost of
atau pembaruan legal hak atas tanah diakui the land under the “Premises and Equipments”.
sebagai aset tidak berwujud dan diamortisasi The cost of processing the legal extension or
sepanjang umur hak hukum atau umur ekonomi renewal of land rights is recognized as an
tanah, mana yang lebih pendek. intangible asset and is amortized over the term
of the legal rights or the economic life of the
land, whichever is shorter.
Aset hak guna dan liabilitas sewa Right-of-use assets and lease liabilities
Suatu sewa diklasifikasikan sebagai sewa A lease is classified as a finance lease if it
pembiayaan jika sewa tersebut mengalihkan transfers substantially all the risks and rewards
secara substansial seluruh risiko dan manfaat incidental to the ownership of the asset. A lease
yang terkait dengan kepemilikan aset. Suatu is classified as an operating lease if it does not
sewa diklasifikasikan sebagai sewa operasi jika transfer substantially all the risks and rewards
sewa tidak mengalihkan secara substansial incidental to the ownership of the asset.
seluruh risiko dan manfaat yang terkait dengan
kepemilikan aset.
Bank menerapkan PSAK 116 (Sebelumnya The Bank applied SFAS 116 (Previously SFAS
PSAK 73) tentang “Sewa” untuk seluruh sewa 73) on “Leases” for all leases by recognizing
dengan mengakui aset hak guna dan liabilitas right-of-use assets and related liabilities, with 2
terkait, dengan 2 (dua) pengecualian, yaitu (two) exceptions, namely leases of low-value
sewa dengan aset bernilai rendah dan sewa assets and short-term leases.
jangka pendek.
42
Page 494
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Pada tanggal insepsi suatu kontrak, Bank At the inception date of a contract, the Bank
menilai apakah suatu kontrak mengandung assesses whether a contract is, or contains,
sewa, yaitu bila kontrak tersebut memberikan a lease. That is, if the contract conveys the right
hak untuk mengendalikan penggunaan aset to control the use of an identified asset for
identifikasian selama suatu jangka waktu untuk a period of time in exchange for consideration.
dipertukarkan dengan imbalan. Untuk menilai To assess whether a contract provides the right
apakah suatu kontrak memberikan hak untuk to control an identifying asset, the Bank
mengendalikan suatu aset identifikasian, Bank assesses whether:
menilai apakah:
Kontrak melibatkan penggunaan suatu Contracts involve the use of an identifying
aset identifikasian; asset;
Bank memiliki hak untuk memperoleh The Bank has the right to obtain
secara substansial seluruh manfaat substantially all economic benefits from the
ekonomi dari penggunaan aset selama use of assets during the period of use; and
periode penggunaan; dan
Bank memiliki hak untuk mengendalikan The Bank has the right to control
aset identifikasian dalam bentuk: identification assets in the form of:
a. Bank memiliki hak untuk a. The bank has the right to operate the
mengoperasikan aset. assets.
b. Bank mempunyai hak untuk b. The bank has the right to determine the
menetapkan tujuan apa aset akan purpose for which the assets will be
digunakan. used.
Pada tanggal insepsi atau pada saat penilaian At the inception date or at the time of revaluation
kembali suatu kontrak yang mengandung suatu of a contract containing a lease component, the
komponen sewa, Bank mengalokasikan Bank allocates the fee in the contract to each
imbalan dalam kontrak ke masing-masing component of the lease based on the relative
komponen sewa berdasarkan harga tersendiri separate prices of the lease component.
relatif dari komponen sewa.
Pembayaran sewa yang termasuk dalam Lease payments that are included in the
pengukuran liabilitas sewa meliputi: measurement of lease obligations consist of:
Pembayaran lunas dimuka. Payment in full in advance.
Pembayaran angsuran tetap. Fixed installment payments.
Pembayaran angsuran sewa berubah yang The rental installment payment changes
bergantung pada fluktuasi pembayaran that depends on the fluctuation of the rental
sewa yang ditetapkan oleh counterpart. payment determined by the counterpart.
Bank mengakui aset hak-guna dan liabilitas The Bank recognizes right-of-use assets at the
sewa pada tanggal permulaan sewa (yaitu commencement date of the lease (i.e., the date
tanggal aset pendasar tersedia untuk the underlying asset is available for use). Right-
digunakan). Aset hak-guna diukur pada harga of-use assets are measured at cost, less any
perolehan, dikurangi akumulasi penyusutan dan accumulated depreciation and impairment
penurunan nilai, serta disesuaikan dengan losses, and adjusted for any remeasurement of
pengukuran kembali liabilitas sewa. Biaya lease liabilities. The cost of right-of-use assets
perolehan aset hak-guna mencakup jumlah includes the amount of lease liabilities
liabilitas sewa yang diakui, biaya langsung awal recognized, initial direct costs incurred, and
yang terjadi, dan pembayaran sewa yang lease payments made at or before the
dilakukan pada atau sebelum tanggal permulaan commencement date less any lease incentives
dikurangi setiap insentif sewa yang diterima. received.
43
Page 495
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Setelah tanggal permulaan, aset hak-guna After the inception date, the right-of-use assets
diukur dengan model biaya. Aset hak-guna are measured using the cost model. Right-of-
diukur sebesar harga perolehan dikurangi use assets are measured at cost less
akumulasi depresiasi dan akumulasi penurunan accumulated depreciation and accumulated
nilai serta disesuaikan dengan pengukuran impairment losses and adjusted with
kembali liabilitas sewa. Liabilitas sewa diukur remeasurement of lease liabilities. Lease
pada biaya perolehan diamortisasi liabilities are measured at amortized cost using
menggunakan metode suku bunga efektif. the effective interest method. Lease incremental
Bunga inkremental sewa mengacu pada tingkat interest rate refers to the interest rates on
suku bunga obligasi pemerintah. government bonds.
Sewa jangka pendek dengan durasi kurang dari Short-term leases with a duration less than 12
12 (dua belas) bulan dan sewa aset bernilai (twelve) months and leases with low value
rendah, serta elemen-elemen sewa tersebut, assets, as well as elements of such leases,
sebagian atau seluruhnya tidak menerapkan partially or entirely do not apply the recognition
prinsip-prinsip pengakuan yang ditentukan oleh principles stipulated by SFAS 116 (Previously
PSAK 116 (Sebelumnya PSAK 73). Bank akan SFAS 73). The Bank will recognize lease
mengakui pembayaran sewa tersebut dengan payments on a straight-line basis over the lease
dasar garis lurus selama masa sewa dalam term in the statement of profit or loss and other
laporan laba rugi dan penghasilan comprehensive income. These expenses are
komprehensif lain. Beban ini disajikan pada presented under general and administrative
beban umum dan administrasi dalam laporan expenses in the income statement.
laba rugi.
Aset takberwujud Intangible assets
Aset takberwujud terdiri dari perangkat lunak Intangible assets consist of software purchased
yang dibeli Bank, yang bukan merupakan by the Bank that is not an integral part of
bagian integral dari perangkat keras yang a related hardware.
terkait.
Aset tidak berwujud diakui jika, atau hanya jika, Intangible assets are recognized if, and only if,
biaya perolehan aset tersebut dapat diukur when its cost can be measured reliably and it is
secara andal dan kemungkinan besar Bank probable that expected future benefits that are
akan memperoleh manfaat ekonomis masa attributable to it will flow to the Bank.
depan dari aset tersebut.
Aset takberwujud dicatat sebesar biaya Intangible assets are stated at cost less
perolehan dikurangi akumulasi amortisasi dan accumulated amortization and accumulated
akumulasi kerugian penurunan nilai. impairment losses.
Amortisasi diakui dalam laba rugi dengan Amortization is recognized in profit or loss using
menggunakan metode garis lurus berdasarkan the straight line method based on the estimated
taksiran masa manfaat ekonomis selama 5 useful life of 5 (five) years, starting when the
(lima) tahun, dimulai dari pada saat aset intangible assets are ready to be used in
takberwujud tersebut siap untuk digunakan accordance with the intended use.
sesuai dengan maksud penggunaannya.
44
Page 496
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Nilai residu, umur manfaat, dan metode The residual value, useful life, and amortization
amortisasi ditelaah setiap akhir tahun dan method are reviewed at the end of each year
disesuaikan, jika diperlukan. and adjusted, if necessary.
Aset tidak berwujud dihentikan pengakuannya An intangible asset is derecognized upon
pada saat pelepasan (yaitu, pada tanggal disposal (i.e., at the date the recipient obtains
penerima memperoleh kendali) atau ketika tidak control) or when no future economic benefits are
ada manfaat ekonomi masa depan yang expected from its use or disposal. Any gain or
diharapkan dari penggunaan atau loss arising upon derecognition of the asset
pelepasannya. Keuntungan atau kerugian yang (calculated as the difference between the net
timbul dari penghentian pengakuan aset disposal proceeds and the carrying amount of
(dihitung sebagai perbedaan antara hasil the asset) is included in the statement of profit
pelepasan neto dan jumlah tercatat aset) or loss.
dimasukkan dalam laporan laba rugi.
l. Penurunan nilai aset non-keuangan l. Impairment of non-financial assets
Pada setiap tanggal pelaporan, Bank menilai The Bank assesses at each reporting date
apakah terdapat indikasi suatu aset mengalami whether there is an indication that an asset may
penurunan nilai. Jika terdapat indikasi tersebut be impaired. If such indication exists, or when
atau pada saat pengujian tahunan atas annual impairment testing for an asset
penurunan nilai aset tertentu (yaitu aset (i.e. an intangible asset with an indefinite useful
takberwujud dengan umur manfaat tidak life, an intangible asset not yet available for use,
terbatas, aset takberwujud yang belum dapat or goodwill acquired in a business combination)
digunakan, atau goodwill yang diperoleh dalam is required, Bank will make an estimation of the
suatu kombinasi bisnis) diperlukan, maka Bank asset’s recoverable amount.
akan membuat estimasi atas jumlah terpulihkan
aset tersebut.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount for individual
individual adalah jumlah yang lebih tinggi antara asset is the higher of an asset’s or Cash
nilai wajar aset atau Unit Penghasil Kas (UPK) Generating Unit (CGU)’s fair value less costs to
dikurangi biaya untuk menjual dengan nilai sell and its value in use, unless the asset does
pakainya, kecuali aset tersebut tidak not generate cash inflows that are largely
menghasilkan arus kas masuk yang sebagian independent from other assets or groups of
besar independen dari aset atau kelompok aset assets. Where the carrying amount of an asset
lain. Jika nilai tercatat aset atau UPK lebih besar or CGU exceeds its recoverable amount, the
daripada jumlah terpulihkannya, maka aset asset is considered impaired and is recorded to
tersebut dipertimbangkan mengalami its recoverable amount.
penurunan nilai dan nilai tercatat aset
diturunkan menjadi sebesar nilai
terpulihkannya.
45
Page 497
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Penurunan nilai aset non-keuangan l. Impairment of non-financial assets
(lanjutan) (continued)
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations are
berkelanjutan, jika ada, diakui pada laba rugi recognized in the statement of profit or loss
sebagai “rugi penurunan nilai” sesuai dengan as “impairment losses” in those expense
kategori biaya yang konsisten dengan fungsi categories consistent with the functions of the
dari aset yang diturunkan nilainya. Dalam impaired asset. In assessing the value in use,
menghitung nilai pakai, estimasi arus kas masa the estimated net future cash flows are
depan neto didiskontokan ke nilai kini dengan discounted to their present value using a pre-tax
menggunakan tingkat diskonto sebelum pajak discount rate that reflects current market
yang menggambarkan penilaian pasar kini atas assessments of the time value of money and the
nilai waktu uang dan risiko spesifik aset. risks specific to the asset.
Dalam menentukan nilai wajar dikurangi biaya In determining fair value less costs of disposal,
pelepasan, mengacu pada PSAK 113 refer to SFAS 113 (Previously SFAS 68) on
(Sebelumnya PSAK 68) tentang “Pengukuran "Fair Value Measurements" (Note 2b).
Nilai Wajar” (Catatan 2b).
Pengukuran nilai wajar aset non-keuangan A fair value measurement of non-financial
memperhitungkan kemampuan pelaku pasar assets considers a market participant’s ability to
untuk menghasilkan manfaat ekonomi dengan generate economic benefits by using the asset
menggunakan aset dalam penggunaan tertinggi in its highest and best use or by selling it to other
dan terbaiknya atau dengan menjualnya market participants would use the asset in its
kepada pelaku pasar lain yang akan highest and best use.
menggunakan aset tersebut dalam penggunaan
tertinggi dan terbaiknya.
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations, if
berkelanjutan, jika ada, diakui pada laporan any, are recognized in the statement of profit or
laba rugi dan penghasilan komprehensif lain loss and other comprehensive income under
sesuai dengan kategori biaya yang konsisten expense categories that are consistent with the
dengan fungsi aset yang diturunkan nilainya. functions of the impaired assets.
m. Agunan yang diambil alih m. Foreclosed collaterals
Agunan yang diambil alih sehubungan dengan Foreclosed collaterals acquired in settlement of
penyelesaian kredit diakui sebesar nilai neto loans are recognized at their net realizable
yang dapat direalisasi atau sebesar nilai tercatat values or stated at their carrying amount of
dari kredit, mana yang lebih rendah. Nilai neto loans, whichever is lower. Net realizable value
yang dapat direalisasi adalah nilai wajar agunan is the fair value of the collateral after deducting
setelah dikurangi estimasi biaya pelepasan. the estimated costs of disposal. The excess of
Kelebihan saldo kredit yang diberikan, yang loan balances which has not been paid by
belum dilunasi oleh peminjam diatas nilai dari debtors over the value of foreclosed collaterals
agunan yang diambil alih, dibebankan sebagai is charged to allowance for possible losses or
penyisihan penghapusan aset pada tahun loans in the current year.
berjalan.
Selisih antara nilai agunan yang diambil alih The difference between the value of the
dengan hasil penjualannya diakui sebagai foreclosed collateral and the proceeds from the
keuntungan atau kerugian pada saat penjualan sale is recognized as a gain or loss at the time
agunan. of sale of the collateral.
Bank mengevaluasi nilai agunan yang diambil The Bank regularly evaluates the value of
alih secara berkala. Penyisihan kerugian foreclosed collaterals. The allowance are
agunan yang diambil alih dibentuk berdasarkan provided based on the impairment of foreclosed
penurunan nilai agunan yang diambil alih. collaterals.
46
Page 498
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Agunan yang diambil alih (lanjutan) m. Foreclosed collaterals (continued)
Beban perbaikan (reconditioning cost) yang Reconditioning costs that occur after collateral
timbul setelah pengambilalihan agunan foreclosed are capitalized to its account.
dikapitalisasi dalam akun agunan yang diambil
alih tersebut.
n. Biaya dibayar di muka n. Prepaid expenses
Biaya dibayar dimuka diamortisasi selama Prepaid expenses are amortized over their
masa manfaat dengan menggunakan metode useful lives using the straight-line method.
garis lurus (straight-line method).
o. Liabilitas segera o. Liabilities due immediately
Liabilitas segera merupakan liabilitas Bank Liabilities due immediately represent the liability
kepada pihak lain yang sifatnya wajib segera of the Bank to external parties which by nature
dibayarkan sesuai dengan perintah pemberi should be paid immediately in accordance with
amanat perjanjian yang ditetapkan sebelumnya. the requirements in the agreement which have
been previously determined.
Liabilitas segera diklasifikasikan sebagai Liabilities due immediately are classified as
liabilitas keuangan dan dihitung berdasarkan financial liabilities and are recorded at amortized
biaya perolehan diamortisasi. cost.
p. Simpanan dan simpanan dari bank lain p. Deposits and deposits from other banks
Giro merupakan simpanan nasabah yang Demand deposits represent funds deposited by
penarikannya dapat dilakukan setiap saat customers which can be withdrawn any time by
menggunakan cek, atau dengan cara using a cheque, or through transfer with a bank
pemindahbukuan dengan bilyet giro atau draft or other forms of payment order. These
sarana perintah pembayaran lainnya. Giro demand deposits are stated at the amount due
dinyatakan sebesar nilai liabilitas kepada to the account holder.
pemegang giro.
Tabungan merupakan simpanan nasabah yang Saving deposits represent customers' funds
penarikannya hanya dapat dilakukan menurut which the depositors are entitled to withdraw
syarat tertentu yang disepakati. Tabungan under certain agreed conditions. Saving
dinyatakan sebesar nilai liabilitas kepada deposits are stated at the amount due to the
pemilik tabungan. account holders.
Deposito berjangka merupakan simpanan Time deposits represent funds deposited by
nasabah yang penarikannya hanya dapat customers that can be withdrawn only at
dilakukan pada waktu tertentu sesuai perjanjian a certain point of time as stated in the contract
antara penyimpan dengan Bank. between the depositor and the Bank.
Deposito berjangka dinyatakan sebesar nilai Time deposits are recorded at the nominal
nominal yang tercantum dalam bilyet deposito amount stated in the deposit certificate or at the
atau yang diperjanjikan. amount stated in the agreement.
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks consist of liabilities to
terhadap bank lokal lain, dalam bentuk other domestic banks, in the form of saving
tabungan dan deposito berjangka serta deposits and time deposits and stated at the
dinyatakan sesuai dengan jumlah liabilitas amount due to banks.
terhadap bank tersebut.
47
Page 499
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Simpanan dan simpanan bank lain (lanjutan) p. Deposits and deposits from other banks
(continued)
Simpanan dan simpanan dari bank lain Deposits and deposits from other banks are
diklasifikasikan sebagai liabilitas keuangan classified as financial liabilities measured at
yang diukur dengan biaya perolehan amortized cost using effective interest rate
diamortisasi menggunakan metode suku bunga method. Incremental costs directly attributable
efektif. Biaya tambahan yang dapat to the acquisition of deposits are deducted from
diatribusikan secara langsung dengan the amount of deposits.
perolehan simpanan dikurangkan dari jumlah
simpanan yang diterima.
q. Provisi q. Provisions
Provisi diakui jika Bank memiliki kewajiban kini Provisions are recognized when the Bank has
(baik bersifat hukum maupun bersifat a present obligation (legal or constructive)
konstruktif) yang akibat peristiwa masa where, as a result of a past event, it is probable
lalu, besar kemungkinannya penyelesaian that an outflow of resources embodying
kewajiban tersebut mengakibatkan arus keluar economic benefits will be required to settle the
sumber daya yang mengandung manfaat obligation and a reliable estimate can be made
ekonomi dan estimasi yang andal mengenai of the amount of the obligation.
jumlah kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting date
dan disesuaikan untuk mencerminkan estimasi and adjusted to reflect the current best estimate.
terbaik yang paling kini. Jika arus keluar sumber If it is no longer probable that an outflow of
daya untuk menyelesaikan kewajiban resources embodying economic benefits will be
kemungkinan besar tidak terjadi, maka provisi required to settle the obligation, the provision is
dibatalkan. reversed.
r. Pendapatan dan beban bunga r. Interest income and expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan yang dikenakan suku bearing financial instruments are recognized in
bunga diakui pada laporan laba rugi dengan the statement of profit or loss using the effective
menggunakan metode suku bunga efektif. interest rate method.
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi precisely discounts the estimated future cash
pembayaran atau penerimaan kas di masa payments or receipts over the expected life of
datang selama perkiraan umur dari aset the financial assets and financial liabilities
keuangan atau liabilitas keuangan (atau, jika (or, wherever appropriate, a shorter period) to
lebih tepat, digunakan periode yang lebih the net carrying amount of the financial assets
singkat) untuk memperoleh nilai tercatat neto or financial liabilities.
dari aset keuangan atau liabilitas keuangan.
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi precisely discounts the estimated future cash
pembayaran atau penerimaan kas di masa payments or receipts over the expected life of
datang selama perkiraan umur dari aset the financial assets and financial liabilities
keuangan atau liabilitas keuangan (atau, jika (or, wherever appropriate, a shorter period) to
lebih tepat, digunakan periode yang lebih the net carrying amount of the financial assets
singkat) untuk memperoleh nilai tercatat neto or financial liabilities.
dari aset keuangan atau liabilitas keuangan.
48
Page 500
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Pendapatan dan beban bunga (lanjutan) r. Interest income and expense (continued)
Pada saat menghitung suku bunga efektif, Bank When calculating the effective interest rate, the
mengestimasi arus kas di masa datang dengan Bank estimates future cash flows considering all
mempertimbangkan seluruh persyaratan contractual terms of the financial instrument but
kontraktual dalam instrumen keuangan not future credit losses.
tersebut, tetapi tidak mempertimbangkan
kerugian kredit di masa mendatang.
Perhitungan ini mencakup seluruh komisi, This calculation includes all commissions, fees
provisi dan bentuk lain diterima oleh para pihak and other forms received by the parties in the
dalam kontrak yang merupakan bagian tidak contract that are an integral part of the effective
terpisahkan dari suku bunga efektif, biaya interest rate, transaction costs and all other
transaksi dan seluruh premi atau diskon lainnya. premiums or discounts.
Jika aset keuangan atau kelompok aset If a financial asset or group of similar financial
keuangan serupa telah diturunkan nilainya assets has decreased its value as a result
sebagai akibat kerugian penurunan nilai, maka of impairment losses, interest income
pendapatan bunga yang diperoleh setelahnya subsequently obtained is recognized based on
diakui berdasarkan suku bunga efektif yang the effective interest rate used to discount
digunakan untuk mendiskonto arus kas masa future cash flows in calculating impairment
datang dalam menghitung kerugian penurunan losses.
nilai.
s. Pendapatan provisi dan komisi s. Fees and commissions
Pendapatan provisi dan komisi yang berkaitan Fees and commissions directly related to
langsung dengan kegiatan pemberian kredit, lending activities, or fees and commissions
atau pendapatan provisi dan komisi yang income which relates to a specific period, are
berhubungan dengan jangka waktu tertentu, amortized over the term of the contract using the
diamortisasi sesuai dengan jangka waktu effective interest rate method and classified as
kontrak menggunakan metode suku bunga part of interest income in the statement of profit
efektif dan diklasifikasikan sebagai bagian dari or loss and other comprehensive income.
pendapatan bunga pada laporan laba rugi dan
penghasilan komprehensif lain.
Pendapatan provisi dan komisi yang tidak Fees and commissions which are not directly
berkaitan dengan kegiatan pemberian kredit related to lending activities, or to a specific
atau suatu jangka waktu dan/atau terkait period, and/or related to a service rendered, are
dengan pemberian suatu jasa, diakui sebagai recognized as income at the time of the
pendapatan pada saat terjadinya transaksi dan transactions and recorded in other operating
dicatat pada akun pendapatan operasional income.
lainnya.
t. Imbalan kerja t. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek seperti upah, iuran Short-term employee benefits such as salaries,
jaminan sosial, cuti jangka pendek, bonus dan social security contributions, short-term leaves,
imbalan non moneter lainnya diakui selama bonuses and other non-monetary benefits are
periode jasa diberikan. Imbalan jangka pendek recognized during the period when services
dihitung sebesar jumlah yang tidak have been rendered. Short-term employee
didiskontokan. benefits are measured using undiscounted
amounts.
49
Page 501
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
t. Imbalan kerja (lanjutan) t. Employee benefits (continued)
Program imbalan pasti dan imbalan kerja jangka Defined benefit plan and other long-term
panjang lainnya employee benefits
Iuran dicadangkan dan diakui sebagai biaya The contribution is accrued and recognized as
ketika jasa telah diberikan oleh pegawai- expense when services have been rendered by
pegawai tersebut dan pembayaran dikurangkan qualified employees and actual payments
dari utang iuran. Iuran terutang dihitung are deducted from the contribution payable.
berdasarkan jumlah yang tidak didiskontokan. Contribution payable is measured using
undiscounted amounts.
Imbalan pasca-kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya seperti cuti besar dan term employee benefits such as grand leaves
penghargaan masa kerja dicadangkan dan and gratuity for services are accrued and
diakui sebagai biaya ketika jasa telah diberikan recognized as expense when services have
oleh pegawai yang memenuhi syarat. Imbalan been rendered by qualified employees. The
kerja ditentukan berdasarkan peraturan Bank benefits are determined based on Bank’s
dan peraturan yang berlaku. regulations and applicable regulations.
Imbalan pasca-kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya diestimasi dengan term employee benefits are estimated using
menggunakan perhitungan aktuarial metode actuarial calculations using the Projected Unit
Projected Unit Credit. Credit Method.
Pengukuran kembali atas liabilitas (aset) Remeasurement of net defined benefit liabilities
imbalan pasti neto, yang diakui sebagai (assets), which is recognized as other
penghasilan komprehensif lain, terdiri atas: comprehensive income, consist of:
(i) Keuntungan dan kerugian aktuarial. (i) Actuarial gains and losses.
(ii) Imbal hasil atas aset program, tidak (ii) Return on plan assets, excluding amounts
termasuk jumlah yang dimasukkan dalam that included in net interest on liabilities
bunga neto atas liabilitas (aset). (assets).
(iii) Setiap perubahan dampak batas aset, tidak (iii) The changes in the impact of the asset
termasuk jumlah yang dimasukkan dalam ceiling, excluding amounts that included in
bunga neto atas liabilitas (aset). net interest on liabilities (assets).
Pengukuran kembali, terdiri atas keuntungan Remeasurements, comprising of actuarial gains
dan kerugian aktuarial, segera diakui pada and losses, are recognized immediately in the
laporan posisi keuangan konsolidasian dengan consolidated statement of financial position with
pengaruh langsung didebit atau dikreditkan a corresponding debit or credit to retained
kepada saldo laba melalui penghasilan earnings through other comprehensive income
komprehensif lain pada periode terjadinya. in the period in which they occur. Re-
Pengukuran kembali tidak direklasifikasi ke laba measurements are not reclassified to profit or
rugi pada periode berikutnya. loss in subsequent periods.
Untuk imbalan kerja jangka panjang lain atas For other long-term employee benefits over
biaya jasa kini, biaya bunga neto atas liabilitas the current service cost, net interest on net
(aset) imbalan pasti neto, dan pengukuran defined benefit liabilities (assets), and the
kembali liabilitas (aset) imbalan pasti neto remeasurement of net defined benefit liability
langsung diakui pada laporan laba rugi dan (asset) obligations are recognized immediately
penghasilan komprehensif lain periode berjalan. in the current period statement of profit or loss
and other comprehensive income.
50
Page 502
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
t. Imbalan kerja (lanjutan) t. Employee benefits (continued)
Biaya jasa lalu diakui sebagai beban pada All past service costs are recognised at the
tanggal yang lebih awal antara ketika earlier of when the amendment or curtailment
amendemen atau kurtailmen program terjadi, occurs, and when the related restructuring or
dan ketika biaya restrukturisasi atau pesangon termination costs are recognized, as a result,
diakui, sehingga biaya jasa lalu yang belum unvested past service cost can no longer be
vested tidak lagi dapat ditangguhkan dan diakui deferred and recognised over the future vesting
selama periode vesting masa depan. period.
u. Laba per lembar saham u. Earnings per share
Laba per saham dihitung berdasarkan rata-rata Earnings per share is computed based on the
tertimbang jumlah saham yang beredar selama weighted average number of issued and fully
periode yang bersangkutan. paid shares during the period.
Bank tidak mempunyai efek berpotensi saham The Bank has no outstanding dilutive potential
biasa yang bersifat dilutif pada tanggal 31 ordinary shares as of December 31, 2025 and
Desember 2025 dan 2024. 2024.
v. Transaksi dan saldo dalam mata uang asing v. Foreign currency transactions and balances
Bank menyelenggarakan catatan akuntansinya The Bank maintains its accounting records in
dalam Rupiah. Transaksi yang melibatkan mata Indonesian Rupiah. Transactions in foreign
uang asing dicatat pada nilai tukar pada saat currencies are recorded at the prevailing
terjadinya transaksi. Pada tanggal laporan exchange rates in effect on the date of the
posisi keuangan, aset dan liabilitas moneter transactions. At statements of financial position
dalam mata uang asing dijabarkan ke dalam dates, all monetary assets and liabilities
mata uang Rupiah dengan menggunakan kurs denominated in foreign currencies are
spot Refinitiv Eikon pada pukul 15:00 WIB translated into Rupiah using the Refinitiv Eikon
(Waktu Indonesia Bagian Barat). spot rates at 3.00 p.m WIB (Western Indonesian
Time).
Keuntungan atau kerugian yang timbul sebagai The resulting gains or losses from the
akibat dari penjabaran aset dan liabilitas translation of monetary assets and liabilities in
moneter dalam mata uang asing dicatat dalam foreign currencies are recognized in the
laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain tahun berjalan. comprehensive income for the current year.
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, the
2024, kurs mata uang asing yang digunakan exchange rates used in translating foreign
untuk penjabaran mata uang asing terhadap currency amounts into Rupiah are as follows
Rupiah adalah sebagai berikut (Rupiah penuh): (full Rupiah):
December 31, 2025 December 31, 2024
Euro Eropa 19.571,42 16.758,12 European Euro
Dolar Amerika Serikat 16.675,00 16.095,00 United States Dollar
Dolar Singapura 12.965,05 11.844,58 Singaporean Dollar
Dolar Australia 11.152,24 10.013,51 Australian Dollar
Yen Jepang 106,50 103,03 Japanese Yen
Renminbi 2.384,72 2.204,99 Renminbi Renminbi
51
Page 503
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
w. Perpajakan w. Taxation
Beban pajak tahun berjalan ditetapkan Current tax expense is provided based on the
berdasarkan taksiran penghasilan kena pajak estimated taxable income for the current
tahun berjalan. Aset dan liabilitas pajak year. Deferred tax assets and liabilities are
tangguhan diakui atas perbedaan temporer aset recognized for temporary differences between
dan liabilitas antara pelaporan komersial dan the financial and the tax bases of assets and
pajak pada setiap tanggal pelaporan. liabilities at each reporting date.
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang dapat dikurangkan deductible temporary differences and carry
dan akumulasi rugi fiskal yang belum forward of unused tax losses, to the extent that
dikompensasi, bila kemungkinan besar laba it is probable that taxable profits will be available
kena pajak akan tersedia sehingga perbedaan against which deductible temporary differences,
temporer dan rugi pajak belum dikompensasi, and the carry forward of unused tax losses can
dapat dimanfaatkan, kecuali: be utilized, except:
i) jika aset pajak tangguhan timbul dari i) where the deferred tax asset relating to the
pengakuan awal aset atau liabilitas dalam deductible temporary difference arises from
transaksi yang bukan transaksi kombinasi the initial recognition of an asset or liability
bisnis dan tidak mempengaruhi laba in a transaction that is not a business
akuntansi maupun laba kena pajak/rugi combination and, at the time of the
pajak; atau transaction, affects neither the accounting
profit nor taxable profit or loss; or
ii) dari perbedaan temporer yang dapat ii) in respect of deductible temporary
dikurangkan atas investasi pada entitas differences associated with investments in
anak, aset pajak tangguhan hanya diakui subsidiaries, deferred tax assets are
bila besar kemungkinannya bahwa beda recognized only to the extent that it is
temporer itu tidak akan dibalik dalam waktu probable that the temporary differences will
dekat dan laba kena pajak dapat reverse in the foreseeable future and
dikompensasi dengan beda temporer taxable profit will be available against which
tersebut. the temporary differences can be utilized.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of a deferred tax asset is
pada setiap tanggal pelaporan dan diturunkan reviewed at each reporting date and reduced to
apabila laba kena pajak mungkin tidak memadai the extent that it is no longer probable that
untuk mengkompensasi sebagian atau semua sufficient taxable profit will be available to allow
manfaat aset pajak tangguhan. Aset pajak all or part of the benefit of that deferred tax asset
tangguhan yang tidak diakui ditinjau ulang pada to be utilized. Unrecognized deferred tax assets
setiap tanggal pelaporan dan akan diakui are reassessed at each reporting date and are
apabila besar kemungkinan bahwa laba kena recognized to the extent that it has become
pajak pada masa yang akan datang akan probable that future taxable profit will allow the
tersedia untuk pemulihannya. deferred tax assets to be recovered.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are measured
dengan menggunakan tarif pajak yang at the tax rates that are expected to apply on the
diperkirakan akan berlaku pada tahun saat aset year when the asset is realized or the liability is
dipulihkan atau liabilitas diselesaikan settled, based on tax rates and tax laws that
berdasarkan tarif pajak dan peraturan pajak have been enacted or substantively enacted as
yang telah berlaku atau yang secara substantif at reporting date.
telah berlaku pada tanggal pelaporan.
52
Page 504
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
w. Perpajakan (lanjutan) w. Taxation (continued)
Pengaruh pajak terkait dengan penyisihan The related tax effects of the provisions for
untuk dan/atau pembalikan seluruh perbedaan and/or reversals of all temporary differences
temporer selama tahun berjalan, termasuk during the year, including the effect of change
pengaruh perubahan tarif pajak, diakui sebagai in tax rates, are recognized as “Income Tax
“Manfaat (Beban) Pajak Penghasilan, Benefit (Expense), Deferred” and included in net
Tangguhan” dan termasuk dalam laba atau rugi profit or loss for the year, except to the extent
neto tahun berjalan, kecuali untuk transaksi- that they relate to items previously charged or
transaksi yang sebelumnya telah langsung credited to equity.
dibebankan atau dikreditkan ke ekuitas.
Perubahan terhadap kewajiban perpajakan Amendments to tax obligations are recorded
diakui pada saat penetapan pajak diterima atau when an assessment is received or, if appealed
jika Bank mengajukan keberatan, pada saat against by the Bank, when the result of the
keputusan atas keberatan telah ditetapkan. appeal is determined.
Aset dan liabilitas atas pajak tangguhan dan Assets and liabilities of deferred and current tax
pajak kini dapat saling hapus apabila terdapat are offset when there is a legally enforceable
hak yang berkekuatan hukum untuk melakukan right to offset.
saling hapus.
Sebagai tanggapan terhadap penerapan In response to the implementation of the
kerangka Pilar 2 Organisasi untuk Kerja Sama Organisation for Economic Co-operation and
dan Pembangunan Ekonomi (Organisation for Development (“OECD”) Pillar 2 framework rule
Economic Co-operation and Development atau (“Pillar 2”), on December 31, 2024, Indonesian
"OECD"), pada tanggal 31 Desember 2024, Government implemented Pillar 2 framework
Pemerintah Indonesia menetapkan aturan through Ministry of Finance Regulation No.
kerangka Pilar 2 (“Pillar 2”) melalui Peraturan 136/2024 (PMK 136/2024). The Pillar 2 model
Menteri Keuangan No. 136/2024 (PMK rules as implemented under PMK 136/2024 will
136/2024). Pilar 2 sesuai PMK 136/2024 akan take effect for fiscal years beginning on or after
berlaku untuk tahun fiskal yang dimulai pada January 1, 2025. For the year ended December
atau setelah tanggal 1 Januari 2025. Untuk 31, 2025, the Group has applied amendments to
tahun yang berakhir pada 31 Desember 2025, PSAK 212: Income Taxes, which provide
Grup telah menerapkan amandemen PSAK mandatory temporary exception from recognizing
212: Pajak Penghasilan, yang memberikan or disclosing deferred taxes related to Pillar 2.
pengecualian wajib sementara dari pengakuan PMK 136/2024 applies new taxing mechanisms
atau pengungkapan pajak tangguhan terkait under which a Multinational Enterprises (“MNE”)
Pilar 2. PMK 136/2024 menerapkan mekanisme should pay a top-up tax in a jurisdiction whenever
perpajakan baru yang mensyaratkan their efective tax rate, determined on a
Perusahaan Multinasional ("PMN") untuk jurisdictional basis under the Pillar2, is below a
membayar pajak tambahan padayurisdiksi 15% minimum rate.
tertentu ketika tarif pajak efektif yang ditentukan
per yurisdiksi menurut Pilar 2 lebih rendah dari
tarif minimum 15%.
Untuk tahun yang berakhir pada 31 Desember For the year ended December 31, 2025, the Bank
2025, Bank tidak masuk dalam lingkup Pilar 2 is not within the scope of Pillar 2 as the criteria
karena tidak memenuhi kriteria yang ditetapkan set forth in PMK 136/2024 have not been met.
dalam PMK 136/2024.
53
Page 505
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
x. Informasi segmen x. Segment information
Segmen adalah bagian yang dapat dibedakan A segment is a distinguishable component of
dari Bank yang terlibat dalam menyediakan the business unit that is engaged in providing
produk tertentu yang memiliki risiko dan imbalan certain products which is subject to risks and
yang berbeda dengan segmen lainnya. rewards that are different from those of other
segments.
Pendapatan, beban, hasil, aset dan liabilitas Segment revenue, expenses, results, assets
segmen mencakup item-item yang dapat and liabilities include items directly attributable
diatribusikan langsung kepada suatu segmen to a segment as well as those that can be
serta hal-hal yang dapat dialokasikan dengan allocated on a reasonable basis to that
dasar yang sesuai kepada segmen tersebut. segment.
Bank menyajikan segmen operasi berdasarkan The Bank presents operating segment based on
laporan internal yang disajikan kepada Bank’s internal report that is presented to the
pengambil keputusan operasional dan Board of Directors as the operational and
keuangan yaitu Direksi. financial decision maker.
Bank telah mengidentifikasi dan The Bank has identified and disclosed financial
mengungkapkan informasi keuangan information based on main business (operating
berdasarkan kegiatan bisnis utama (segmen segment) classified into Banking, Consumer,
operasi) yang terbagi atas kelompok Bank, Treasury, and others.
Konsumer, Treasury, dan lainnya.
54
Page 506
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
y. Perubahan kebijakan akuntansi dan y. Changes in accounting policies and
pengungkapan disclosures
Bank menerapkan pertama kali seluruh standar Bank made first time adoption of all the new
baru dan/atau yang direvisi yang berlaku efektif and/or revised standards effective for the
untuk periode yang dimulai pada atau setelah periods beginning on or after January 1, 2025,
1 Januari 2025, termasuk standar yang direvisi including the following revised standards that
berikut ini yang mempengaruhi laporan have affected the consolidated financial
keuangan Bank: statements of the Bank:
Amandemen PSAK 221: Kekurangan Amendment of PSAK 221: Lack of
Ketertukaran Exchangeability
Amandemen tersebut menetapkan bagaimana The amendments specifies how an entity should
entitas harus menilai apakah suatu mata uang assess whether a currency is exchangeable and
dapat dipertukarkan serta bagaimana entitas how it should determine a spot exchange rate
harus menentukan kurs spot ketika when exchangeability is lacking. The
ketertukaran (exchangeability) tidak tersedia. amendments also require disclosure of
Amandemen tersebut juga mensyaratkan information that enables users of its financial
pengungkapan informasi yang memungkinkan statements to understand how the currency not
pengguna laporan keuangan untuk memahami being exchangeable into the other currency
bagaimana ketidakmampuan mata uang affects, or is expected to affect, the entity’s
tersebut untuk dipertukarkan dengan mata financial performance, financial position and
uang lainnya memengaruhi, atau diharapkan cash flows.
akan memengaruhi, kinerja keuangan, posisi
keuangan, dan arus kas entitas.
Bank telah menganalisa penerapan standar The Bank has assessed that the adoption of the
akuntansi tersebut di atas dan penerapan above-mentioned accounting standards do not
tersebut tidak memiliki pengaruh yang signifikan have significant impact to the financial
terhadap laporan keuangan. statements.
55
Page 507
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Dalam penerapan kebijakan akuntansi Bank, yang In the application of the Bank’s accounting policies,
dijelaskan dalam Catatan 2, penyusunan laporan which are described in Note 2, the preparation of the
keuangan Bank mengharuskan manajemen untuk Bank’s financial statements requires management
membuat pertimbangan, estimasi dan asumsi to make judgments, estimates and assumptions
yang mempengaruhi jumlah yang dilaporkan that affect the reporting amounts of revenues,
dari pendapatan, beban, aset dan liabilitas, dan expenses, assets and liabilities, and the disclosures
pengungkapan atas liabilitas kontinjensi, pada akhir of contongent liabilities, at the end of the reporting
periode pelaporan. periods.
Ketidakpastian mengenai asumsi dan estimasi Uncertainty about these assumptions and estimates
tersebut dapat mengakibatkan penyesuaian could result in outcomes that may require material
material terhadap nilai tercatat aset dan liabilitas adjustments to the carrying amounts of the assets
yang terpengaruh pada periode pelaporan and liabilities affected in future periods.
berikutnya.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi in the process of applying the Bank’s accounting
Bank yang memiliki pengaruh paling signifikan atas policies and that have the most significant effects on
jumlah yang diakui dalam laporan keuangan: the amounts recognized in the financial statements:
Kelangsungan usaha Going concern
Manajemen Bank telah melakukan penilaian The Bank’s management has made an assessment
terhadap kemampuan Bank untuk mempertahankan of the Bank’s ability to continue as a going concern
kelangsungan usaha dan menilai keyakinan bahwa and is satisfied that the Bank has the resources to
Bank memiliki sumber daya untuk melanjutkan continue in business for the foreseeable future.
bisnis di masa mendatang.
Selain itu, manajemen menilai tidak adanya Furthermore, the management is not aware of any
ketidakpastian material yang dapat menimbulkan material uncertainties that may cast significant
keraguan signifikan terhadap kemampuan Bank doubt upon the Bank’s ability to continue as
untuk mempertahankan kelangsungan usahanya. a going concern. Therefore, the financial statements
Oleh karena itu, laporan keuangan dilanjutkan untuk continue to be prepared in a going concern basis.
disusun atas basis kelangsungan usaha.
Nilai wajar atas instrumen keuangan Fair value of financial instruments
Semua aset dan liabilitas dimana nilai wajar All assets and liabilities in which fair value is
diukur atau diungkapkan dalam laporan keuangan measured or disclosed in the financial statements
dapat dikategorikan pada level hirarki nilai can be classified in fair value hierarchy levels, based
wajar, berdasarkan tingkatan input terendah yang on the lowest level of input that is significant on the
signifikan atas pengukuran nilai wajar secara overall fair value measurement:
keseluruhan:
Level 1: harga kuotasian (tanpa Level 1: quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active markets for identical assets or
liabilitas yang identik yang dapat diakses liabilities accessible at the measurement
pada tanggal pengukuran. date.
Level 2: input selain harga kuotasian yang Level 2: inputs other than quoted prices
termasuk dalam level 1 yang dapat included in level 1 for the assets and
diobservasi untuk aset dan liabilitas, baik liabilities, which is directly or indirectly
secara langsung atau tidak langsung. observable.
Level 3: input yang tidak dapat diobservasi Level 3: unobservable inputs for the assets
untuk aset dan liabilitas. and liabilities.
56
Page 508
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan asumsi Estimates and assumptions
Di bawah ini adalah asumsi utama mengenai masa Below are the key assumptions concerning future
depan dan sumber estimasi ketidakpastian utama and other key sources of estimation uncertainty at
lainnya pada akhir periode pelaporan, yang memiliki the end of the reporting period that may have
risiko signifikan yang mengakibatkan penyesuaian a significant risk of causing a material adjustment to
material terhadap jumlah tercatat aset dan liabilitas the carrying amounts of assets and liabilities within
dalam periode pelaporan berikutnya. the next financial period.
Cadangan kerugian penurunan nilai kredit yang Allowance for impairment losses on loans
diberikan
Bank melakukan penilaian terhadap penurunan nilai The Bank performs assessment of the impairment
dalam dua cara, yaitu: amounts in two ways, namely:
a. Individual, dilakukan untuk jumlah aset a. Individually, made to the amount of financial
keuangan yang melebihi ambang batas assets that exceed certain threshold and to
(threshold) tertentu dan aset keuangan yang certain financial assets that have objective
memiliki bukti objektif penurunan nilai yang evidence that impairment has been identified
telah teridentifikasi secara terpisah pada separately on the date of the statement of
tanggal laporan posisi keuangan. Kerugian financial position. Impairment loss is the
penurunan nilai adalah selisih antara nilai difference between the carrying amount and the
tercatat dan nilai kini dari estimasi terbaik atas present value of the best estimated future cash
arus kas masa depan dan realisasi agunan flows and realization of collateral at the initial
pada tingkat suku bunga efektif awal dari aset effective interest rates of financial assets.
keuangan tersebut.
Estimasi ini dilakukan dengan The estimates are made by considering the debt
mempertimbangkan kapasitas utang dan capacity and financial flexibility of the debtor,
fleksibilitas keuangan debitur, kualitas debtor's earnings quality, quantity and source of
pendapatan debitur, jumlah dan sumber arus cash flows, industry in which the debtor operates,
kas, industri di mana debitur beroperasi, dan and realizable value of collateral. Estimating the
nilai realisasi agunan. Estimasi jumlah dan amount and timing of future recovery will require
waktu pemulihan masa depan akan a lot of considerations. The amount of revenue
membutuhkan banyak pertimbangan. Jumlah depends on the performance of the debtor in the
penerimaan tergantung pada kinerja debitur future and the value of collateral, both of which
pada masa mendatang dan nilai agunan, will be affected by future economic conditions, in
keduanya akan dipengaruhi oleh kondisi addition to the fact that the collateral may not be
ekonomi di masa depan, di samping itu agunan easily sold. The actual value and date of receipt
mungkin tidak mudah dijual. Nilai aktual arus of future cash flows may differ from the estimates
kas masa depan dan tanggal penerimaan and as a result, actual loss which occurs may be
mungkin berbeda dari estimasi tersebut dan different from the amount recognized in the
akibatnya kerugian aktual yang terjadi mungkin financial statements.
berbeda dengan yang diakui dalam laporan
keuangan.
57
Page 509
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Cadangan kerugian penurunan nilai kredit yang Allowance for impairment losses on loans
diberikan (lanjutan) (continued)
Bank melakukan penilaian terhadap penurunan nilai The Bank performs assessment of the impairment
dalam dua cara, yaitu (lanjutan): amounts in two ways, namely (continued):
b. Kolektif, dilakukan untuk jumlah aset keuangan b. Collectively, made to the amount of financial
yang tidak melebihi ambang batas (threshold) assets that do not exceed certain threshold, and
tertentu, tidak memiliki bukti objektif penurunan do not have objective evidence of impairment,
nilai dan aset keuangan yang memiliki bukti and to the financial assets that have objective
objektif penurunan nilai, namun belum evidence of impairment, but has not been
diidentifikasi secara terpisah pada tanggal identified separately on the date of statement of
laporan posisi keuangan. financial position.
Bank menelaah aset keuangan mereka pada nilai The Bank reviews its financial assets at fair value
wajar melalui penghasilan komprehensif lain dan through other comprehensive income and financial
aset keuangan pada biaya diamortisasi yang assets at amortized cost which require to recognize
mengharuskan untuk mengakui kerugian kredit the expected credit loss at each reporting date to
ekspektasian pada setiap tanggal pelaporan untuk reflect changes in credit risk of the financial assets
mencerminkan perubahan risiko kredit selain dari not at fair value through profit or loss. The Bank
aset keuangan pada nilai wajar melalui laba rugi. incorporates forward-looking and historical, current
Bank menggabungkan informasi forward-looking and forecasted information into expected credit loss
dan historis, terkini dan yang diperkirakan ke dalam estimation.
estimasi kerugian kredit ekspektasian.
Dalam melakukan peninjauan penurunan nilai, In carrying out the impairment review, the following
penilaian manajemen berikut diperlukan: management’s judgments are required:
i. Penentuan apakah aset mengalami penurunan i. Determination whether the assets is impaired
nilai berdasarkan indikator tertentu seperti, based on certain indicators such as, amongst
kesulitan keuangan debitur, penurunan kualitas others, financial difficulties of the debtor’s,
kredit; dan deterioration of the credit quality of the debtor’s;
and
ii. Penentuan umur kredit ekspektasian yang ii. Determination of expected credit life that reflect:
mencerminkan:
Jumlah yang tidak bias dan probabilitas An unbiased and probability-weighted
tertimbang yang ditentukan dengan amount that is determined by evaluating
mengevaluasi kemungkinan dari berbagai a range of possible outcomes; and
hasil; dan
Nilai waktu dari uang. The time value of money.
Pada setiap tanggal pelaporan, Bank menghitung At reporting date, the Bank calculates expected
kerugian kredit ekspektasian. Jika terjadi kenaikan credit loss. If there is a significant increase in credit
risiko kredit yang signifikan sejak pengakuan awal risk since initial recognition, the estimated expected
maka estimasi kerugian kredit ekspektasian akan credit loss will be calculated throughout the life of the
dihitung sepanjang umur kontrak. contract.
58
Page 510
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Cadangan kerugian penurunan nilai kredit yang Allowance for impairment losses on loans
diberikan (lanjutan) (continued)
Kerugian kredit ekspektasian merupakan estimasi Expected credit losses are estimated weighted
probabilitas tertimbang dari kerugian kredit (yaitu probabilities of credit losses (is the present value of
nilai kini dari seluruh kekurangan kas) selama all cash shortages) over the estimated life of the
perkiraan umur instrumen keuangan. Kekurangan financial instrument. Cash shortages are the
kas adalah selisih antara arus kas yang terutang difference between the cash flows owed to the Bank
kepada Bank sesuai dengan kontrak dan arus kas in accordance with the contract and the cash flows
yang diperkirakan akan diterima oleh Bank. that are expected to be received by the Bank.
Perhitungan cadangan kerugian penurunan nilai Calculation of allowance for impairment losses on
atas aset keuangan yang dinilai secara kolektif financial assets assessed collectively are grouped
berdasarkan karakteristik risiko kredit yang sama based on similar credit risk characteristics and
dengan mempertimbangkan segmentasi kredit taking into account the loan segmentation based on
berdasarkan permodelan kerugian masa depan. future loss model.
Penentuan nilai wajar dan taksiran masa manfaat Fair value measurement and estimated useful life of
ekonomis aset tetap fixed assets
Aset tetap milik Bank dalam bentuk tanah dan Fixed assets in the form of land and buildings owned
bangunan diukur berdasarkan nilai wajarnya. Bank by the Bank are measured based on its fair value.
menggunakan jasa penilai independen yang The Bank used an independent appraiser registered
terdaftar di OJK untuk mengestimasi nilai aset tetap in OJK to estimate the value of fixed assets based
berdasarkan pendekatan data pasar, pendekatan on market data approach, income approach and
pendapatan dan pendekatan biaya. Informasi cost approach. Information regarding independent
mengenai penilai independen dan cara penentuan appraiser and valuation method to determine its fair
nilai wajar masing-masing dijelaskan dalam Catatan value are described in Notes 12 and 34,
12 dan 34. respectively.
Masa manfaat setiap aset tetap Bank ditentukan The useful life of each item of the Bank’s fixed
berdasarkan kegunaan yang diharapkan dari aset assets is estimated based on the period over which
tersebut. Estimasi ini ditentukan berdasarkan the asset is expected to be available for use. Such
evaluasi teknis internal dan pengalaman atas aset estimation is based on internal technical evaluation
sejenis. and experience with similar assets.
Masa manfaat setiap aset ditinjau secara periodik The estimated useful life of each asset is reviewed
dan disesuaikan apabila prakiraan berbeda dengan periodically and updated if expectations differ from
estimasi sebelumnya karena keausan, keusangan previous estimates due to physical wear and tear,
teknis dan komersial, hukum atau keterbatasan technical or commercial obsolescence and legal or
lainnya atas pemakaian aset. Namun terdapat other limits on the use of the asset. It is possible,
kemungkinan bahwa hasil operasi di masa however, that future results of operations could be
mendatang dapat dipengaruhi secara signifikan oleh materially affected by changes in the amounts and
perubahan atas jumlah serta periode pencatatan timing of recorded expenses brought about by
biaya yang diakibatkan karena perubahan faktor changes in the factors mentioned above.
yang disebutkan di atas.
Perubahan masa manfaat aset tetap dapat A change in the estimated useful life of any item of
mempengaruhi jumlah biaya penyusutan yang fixed assets would affect the recorded depreciation
diakui dan penurunan nilai tercatat aset tersebut. expense and decrease in the carrying values of
these assets.
Nilai tercatat aset tetap diungkapkan dalam The carrying amounts of fixed assets are disclosed
Catatan 12. in Note 12.
59
Page 511
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Liabilitas imbalan kerja Employee benefits
Nilai kini atas imbalan kerja karyawan tergantung The present value of the employee benefit
dari banyaknya faktor yang dipertimbangkan oleh obligations depends on a number of factors that are
aktuaris berdasarkan beberapa asumsi. Perubahan determined on an actuarial basis using a number of
atas asumsi-asumsi tersebut akan mempengaruhi assumptions. Any changes in these assumptions
nilai tercatat atas imbalan kerja karyawan. will impact the carrying amount of employee benefit
obligations.
Asumsi yang digunakan dalam menentukan biaya The assumptions used in determining the net cost
atau pendapatan untuk imbalan kerja termasuk (income) for employee benefits include the discount
tingkat diskonto dan tingkat kenaikan gaji. Adanya rate and the rate of increase in salaries. Any
perubahan pada asumsi ini akan mempengaruhi changes in these assumptions will have an impact
jumlah tercatat kewajiban pensiun. Bank on the carrying amount of pension obligation. The
menentukan tingkat diskonto yang tepat pada setiap Bank determines the appropriate discount rate at
akhir tahun. Ini merupakan tingkat suku bunga the end of each year. This is the interest rate that
yang digunakan untuk menentukan nilai kini atas should be used to determine the present value of
arus kas masa depan yang diestimasi akan estimated future cash outflows expected to be
digunakan untuk membayar imbalan kerja. Dalam required to settle the pension obligations. In
menentukan tingkat diskonto yang sesuai, Bank determining the appropriate discount rate, the Bank
mempertimbangkan tingkat suku bunga atas considers the interest rates of government bonds
obligasi pemerintah yang mempunyai jatuh tempo that have terms to maturity approximating the terms
yang menyerupai jangka waktu imbalan kerja of the related employee benefit liability.
karyawan.
Pajak penghasilan Income tax
Pertimbangan signifikan dilakukan dalam Significant judgment is involved in determining the
menentukan provisi atas pajak penghasilan badan. provision for corporate income tax. There are certain
Terdapat transaksi dan perhitungan tertentu yang transactions and computation for which the ultimate
penentuan pajak akhirnya adalah tidak pasti dalam tax determination is uncertain during the ordinary
kegiatan usaha normal. course of business.
Bank mengakui liabilitas atas pajak penghasilan The Bank recognizes liabilities for expected
badan berdasarkan estimasi apakah akan terdapat corporate income tax issues based on estimates of
tambahan pajak penghasilan badan. Penjelasan whether additional corporate income tax will be due.
lebih rinci diungkapkan dalam Catatan 2w dan 26. Further details are disclosed in Notes 2w and 26.
60
Page 512
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. KAS 4. CASH
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Rupiah 49.737 44.934 Rupiah
Valuta asing (Catatan 31) 1.755 694 Foreign currencies (Note 31)
Total 51.492 45.628 Total
Saldo kas termasuk uang pada mesin ATM Cash includes cash in ATM (Automated Teller
(Anjungan Tunai Mandiri) sejumlah Rp7.357 dan Machines) amounting to Rp7,357 and Rp7,475 as of
Rp7.475 masing-masing pada tanggal 31 Desember December 31, 2025 and 2024, respectively.
2025 dan 2024.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Rupiah 498.068 286.075 Rupiah
Valuta asing (Catatan 31) 22.576 86.114 Foreign currencies (Note 31)
Total 520.644 372.189 Total
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
Giro pada bank lain dilakukan kepada pihak ketiga. The current accounts with other banks are made
with third parties.
Rincian giro pada bank lain berdasarkan pihak di Current accounts with other banks by counterparties
mana Bank menempatkan dananya adalah sebagai are as follows:
berikut:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Rupiah Rupiah
PT Bank Central Asia Tbk 110 147 PT Bank Central Asia Tbk
Subtotal 110 147 Subtotal
Valuta asing (Catatan 31) Foreign currencies (Note 31)
PT Bank Negara PT Bank Negara
Indonesia (Persero) Tbk 62.765 348.510 Indonesia (Persero) Tbk
PT Bank Maybank Indonesia Tbk 6.804 10.333 PT Bank Maybank Indonesia Tbk
PT Bank Central Asia Tbk 5.624 8.347 PT Bank Central Asia Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 3.139 5.900 Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 3.196 2.855 PT Bank Mandiri (Persero) Tbk
PT Bank OCBC NISP Tbk 1.515 1.456 PT Bank OCBC NISP Tbk
PT Bank CIMB Niaga Tbk 1.268 803 PT Bank CIMB Niaga Tbk
PT Bank of China 292 221 PT Bank of China
Mizuho Corporate Bank, Tokyo 535 182 Mizuho Corporate Bank, Tokyo
Subtotal 85.138 378.607 Subtotal
Total 85.248 378.754 Total
Cadangan kerugian
penurunan nilai (164) (85) Allowance for impairment losses
Neto 85.084 378.669 Net
61
Page 513
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
Rincian giro pada bank lain berdasarkan mata uang The current account with other banks based on
adalah sebagai berikut: currency are as follows:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Dolar Amerika Serikat 80.564 375.118 United States Dollar
Dolar Singapura 2.281 2.163 Singapore Dollar
Euro Eropa 1.268 803 Europe Euro
Renminbi 292 221 Renminbi
Yen Jepang 535 182 Japanese Yen
Dolar Australia 198 120 Australian Dollar
Rupiah 110 147 Rupiah
Total 85.248 378.754 Total
Cadangan kerugian
penurunan nilai (164) (85) Allowance for impairment losses
Neto 85.084 378.669 Net
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 745.311 - - 745.311 December 31, 2023
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (350.499) - - (350.499) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 221 - - 221 or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (10) - - (10) assets
Perubahan model atau Foreign exchange model or
parameter valuta asing dan parameter changes and
perubahan lain (16.269) - - (16.269) other changes
31 Desember 2024 378.754 - - 378.754 December 31, 2024
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (307.401) - - (307.401) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli - - - - or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - assets
Perubahan model atau Foreign exchange model or
parameter valuta asing dan parameter changes and
perubahan lain 13.895 - - 13.895 other changes
31 Desember 2025 85.248 - - 85.248 December 31, 2025
Perubahan cadangan kerugian penurunan nilai giro The movements in the allowance for impairment
pada bank lain adalah sebagai berikut: losses on current accounts with other banks are as
follows:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 100 - - 100 December 31, 2023
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (11) - - (11) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli - - - - or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - assets
Perubahan model atau Foreign exchange model or
parameter valuta asing dan parameter changes and
perubahan lain (4) - - (4) other changes
31 Desember 2024 85 - - 85 December 31, 2024
62
Page 514
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
Perubahan cadangan kerugian penurunan nilai giro The movements in the allowance for impairment
pada bank lain adalah sebagai berikut (lanjutan): losses on current accounts with other banks are as
follows (continued):
Stage 1 Stage 2 Stage 3 Total
31 Desember 2024 85 - - 85 December 31, 2024
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 74 - - 74 carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - assets
Perubahan model atau Foreign exchange model or
parameter valuta asing dan parameter changes and
perubahan lain 5 - - 5 other changes
31 Desember 2025 164 164 December 31, 2025
Pada tanggal 31 Desember 2025 dan 2024, giro As of December 31, 2025 and 2024, current
pada bank lain dilakukan penilaian secara kolektif. accounts with other banks are assesed collectively.
Manajemen Bank berpendapat bahwa jumlah The Bank’s management believes that allowance for
cadangan kerugian penurunan nilai yang dibentuk impairment losses provided is adequate as of
telah memadai pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024.
2024.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
terdapat giro pada bank lain yang digunakan current accounts with other banks used as collateral
sebagai jaminan dan dibatasi penggunaannya. or restricted.
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks by
berdasarkan jenis penempatan dan pihak di mana types of placements and by counterparties are as
dana ditempatkan adalah sebagai berikut: follows:
31 Desember/December 31, 2025
Tingkat suku
bunga efektif/
Jangka waktu/ Effective
Period interest rate Total
Rupiah Rupiah
Deposit Facility Deposit Facility
Bank Indonesia 2 hari/days 3,75% 399.959 Bank Indonesia
Term Deposit Term Deposit
Bank Indonesia 2 hari/days 3,75% 44.463 Bank Indonesia
Call Money Call Money
PT Bank OCBC NISP Tbk 2 hari/days 4,20% 100.000 PT Bank OCBC NISP Tbk
PT Bank China Contruction 2 hari/days 4,20% 100.000 PT Bank China Contruction
PT Bank Maybank PT Bank Maybank
Indonesia Tbk 2 hari/days 4,20% 100.000 Indonesia Tbk
PT Bank OCBC NISP Tbk 2 hari/days 4,10% 100.000 PT Bank OCBC NISP Tbk
PT Bank Danamon Tbk 2 hari/days 4,40% 80.000 PT Bank Danamon Tbk
63
Page 515
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks by
berdasarkan jenis penempatan dan pihak di mana types of placements and by counterparties are as
dana ditempatkan adalah sebagai berikut (lanjutan): follows (continued):
31 Desember/December 31, 2025
Tingkat suku
bunga efektif/
Jangka waktu/ Effective
Period interest rate Total
Call Money (lanjutan) Call Money (continued)
PT Bank Mega Tbk 2 hari/days 4,10% 30.000 PT Bank Mega Tbk
PT Bank PAN Indonesia 2 hari/days 3,90% 50.000 PT Bank PAN Indonesia Tbk
PT Bank Raya Indonesia 2 hari/days 3,95% 25.000 PT Bank Raya Indonesia Tbk
585.000
Total 1.029.422 Total
Cadangan Kerugian
Penurunan Nilai (131) Allowance for impairment losses
Neto 1.029.291 Net
31 Desember/December 31, 2024
Tingkat suku
bunga efektif/
Jangka waktu/ Effective
Period interest rate Total
Rupiah Rupiah
Deposit Facility Deposit Facility
Bank Indonesia 2 hari/days 5,25% 13.998 Bank Indonesia
Call Money Call Money
PT Bank OCBC NISP Tbk 2 hari/days 6,20% 100.000 PT Bank OCBC NISP Tbk
PT Bank Permata Tbk 2 hari/days 6,20% 100.000 PT Bank Permata Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 2 hari/days 6,25% 100.000 (Persero) Tbk
PT Bank Danamon Tbk 2 hari/days 6,20% 100.000 PT Bank Danamon Tbk
PT Bank Raya Indonesia Tbk 2 hari/days 6,20% 80.000 PT Bank Raya Indonesia Tbk
480.000
Valuta asing Foreign currencies
Deposit Facility Deposit Facility
Bank Indonesia 5 hari/days 4,53% 482.850 Bank Indonesia
Bank Indonesia 2 hari/days 4,43% 321.900 Bank Indonesia
804.750
Call Money Call Money
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 2 hari/days 4,57% 96.570 (Persero) Tbk
PT Bank OCBC NISP Tbk 2 hari/days 4,57% 96.570 PT Bank OCBC NISP Tbk
PT Bank ANZ Indonesia 2 hari/days 4,59% 96.570 PT Bank ANZ Indonesia
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Timur Tbk 2 hari/days 4,59% 48.285 Daerah Jawa Timur Tbk
337.995
Total 1.636.743 Total
Cadangan kerugian
penurunan nilai (180) Allowance for impairment losses
Neto 1.636.563 Net
64
Page 516
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
Nilai tercatat diamortisasi dari penempatan pada The carrying value of placements with Bank
Bank Indonesia dan bank lain adalah sebagai Indonesia and other banks at amortized cost is as
berikut: follows:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain 1.029.422 1.636.743 and other banks
Pendapatan bunga yang masih Accrued interest receivable
akan diterima (Catatan 15) 78 384 (Note 15)
Total 1.029.500 1.637.127 Total
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, placements
terdapat penempatan pada Bank Indonesia dan with Bank Indonesia and other banks are not
bank lain yang dijadikan agunan oleh Bank. pledged as collateral by the Bank.
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 1.085.274 - - 1.085.274 December 31, 2023
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 1.636.743 - - 1.636.743 or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (1.085.274) - - (1.085.274) assets
31 Desember 2024 1.636.743 - - 1.636.743 December 31, 2024
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 1.029.422 - - 1.029.422 or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (1.636.743) - - (1.636.743) assets
31 Desember 2025 1.029.422 1.029.422 December 31, 2025
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for impairment
penempatan pada Bank Indonesia dan bank lain losses on placement with Bank Indonesia and other
adalah sebagai berikut: banks are as follows:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 337 - - 337 December 31, 2023
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 180 - - 180 issued or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (337) - - (337) assets
31 Desember 2024 180 - - 180 December 31, 2024
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 131 - - 131 issued or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (180) - - (180) assets
31 Desember 2025 131 - - 131 December 31, 2025
65
Page 517
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
Manajemen berpendapat bahwa jumlah kerugian Management believes that the amount of
penurunan nilai telah memadai pada tanggal impairment loss is adequate as of
31 Desember 2025 dan 2024. December 31, 2025 and 2024, respectively.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, placement with
penempatan pada Bank Indonesia dan bank lain Bank Indonesia and other banks are assesed
dilakukan penilaian secara kolektif. collectively.
8. EFEK-EFEK 8. SECURITIES
Semua efek-efek merupakan efek-efek dari pihak All securities are made with third parties.
ketiga.
Rincian efek-efek berdasarkan jenis, model bisnis, Securities classified according to type, business
mata uang, dan penerbit pada tanggal model, currencies and issuers as of
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 are as follows:
berikut:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Diukur pada nilai wajar Measured at fair value
melalui penghasilan through other
komprehensif lain comprehensive income
Obligasi Korporasi*) 50.817 399.830 Corporate Bonds*)
Obligasi Pemerintah Indonesia 381.873 280.864 Indonesian Government Bonds
Obligasi Ritel Indonesia 54.131 271.632 Indonesian Retail Bonds
Sekuritas Rupiah Bank Indonesia 542.196 209.248 Bank Indonesia Rupiah Securities
Diukur pada biaya
perolehan diamortisasi Amortized Cost
Sekuritas Rupiah Bank Indonesia 306.859 - Bank Indonesian Rupiah Securities
Obligasi Ritel Indonesia 434.445 476.164 Indonesian Retail Bonds
Obligasi Pemerintah Indonesia 577.262 184.252 Indonesian Government Bonds
Obligasi Korporasi 148.000 89.999 Corporate Bonds
Diukur pada nilai wajar Measured at fair value
melalui laba rugi through profit or loss
Sekuritas Rupiah Bank Indonesia 827.943 252.510 Bank Indonesia Rupiah Securities
Obligasi Pemerintah Indonesia 3.037 96.921 Indonesian Government Bonds
Reksadana 150.193 71.462 Mutual Funds
Obligasi Ritel Indonesia 1.207 5.724 Indonesian Retail Bonds
Subtotal 3.477.963 2.338.606 Subtotal
Valuta asing (Catatan 31) Foreign currencies (Note 31)
Diukur pada nilai wajar Measured at fair value
melalui penghasilan through other
komprehensif lain comprehensive income
Obligasi Pemerintah Indonesia 29.181 268.179 Indonesian Government Bonds
Diukur pada biaya perolehan
amortisasi Amortized Cost
Obligasi Pemerintah Indonesia 190.716 230.582 Indonesian Government Bonds
Subtotal 219.897 498.761 Subtotal
Total 3.697.860 2.837.367 Total
Cadangan kerugian penurunan nilai**) (70) (20) Allowance for impairment loss**)
Neto 3.697.790 2.837.347 Net
*) Peringkat untuk obligasi korporasi pada tanggal 31 Desember *) Rating for corporate bonds as of December 31, 2025 is AAA from
2025 adalah AAA dari Pefindo. Pefindo.
**) Cadangan kerugian penurunan nilai atas efek-efek yang **) Allowance for expected credit losses on securities measured
diukur pada nilai wajar melalui penghasilan komprehensif lain at fair value through other comprehensive income is recorded
dicatat pada penghasilan komprehensif lain sehingga nilai in other comprehensive income therefore the carrying value
tercatatnya disajikan sebesar nilai wajarnya. is stated at fair value.
66
Page 518
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
Kisaran tingkat bunga kontraktual per tahun: Range annual contractual interest rates:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Obligasi Pemerintah Indonesia 4,88 - 7,13% 4,00 - 8,38% Indonesian Government Bonds
Obligasi Ritel Indonesia 5,65 - 6,35% 4,90 - 6,35% Indonesian Retail Bonds
Obligasi Korporasi 5,50 - 6,95% 5,50 - 6,90% Corporate Bonds
Valuta asing Foreign currencies
Obligasi Pemerintah Indonesia 1,50 - 4,75% 1,50 - 4,75% Indonesian Government Bonds
Klasifikasi efek-efek berdasarkan jangka waktu Securities classified according to their terms from
sejak tanggal pembelian hingga tanggal jatuh tempo acquisition date to maturity dates are as follows:
adalah sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Rupiah Rupiah
> 1 - 3 bulan 109.987 4.992 > 1 - 3 months
> 3 - 12 bulan 1.811.448 538.227 > 3 - 12 months
> 1 - 5 tahun 1.357.178 1.500.262 > 1 - 5 years
> 5 tahun 199.350 295.125 > 5 years
Subtotal 3.477.963 2.338.606 Subtotal
Valuta asing Foreign currencies
> 3 - 12 bulan - 53.507 > 3 - 12 months
> 1 - 5 tahun 219.897 316.406 > 1 - 5 years
> 5 tahun - 128.848 > 5 years
Subtotal 219.897 498.761 Subtotal
Total 3.697.860 2.837.367 Total
Cadangan kerugian penurunan nilai (70) (20) Allowance for impairment loss
Neto 3.697.790 2.837.347 Net
Nilai nominal efek yang diukur pada biaya perolehan Face value of securities measured at amortized cost
diamortisasi pada tanggal 31 Desember 2025 dan as of December 31, 2025 and 2024 amounted
2024 masing-masing sebesar Rp1.662.764 dan to Rp1,662,764 and Rp984,667, respectively.
Rp984.667. Premi yang belum diamortisasi bersih Unamortized net premium as of
pada tanggal 31 Desember 2025 dan 2024 masing- December 31, 2025 and 2024 amounted to Rp5,482
masing sebesar Rp5.482 dan Rp3.670. and Rp3,670, respectively.
67
Page 519
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
Berikut adalah perubahan nilai tercatat efek-efek The following are changes in carrying value on
untuk tahun yang berakhir pada tanggal-tanggal securities for the years ended December 31, 2025
31 Desember 2025 dan 2024: and 2024:
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi: Amortized cost:
31 Desember 2023 801.772 - - 801.772 December 31, 2023
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 166.200 - - 166.200 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 13.025 - - 13.025 carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
31 Desember 2024 980.997 - - 980.997 December 31, 2024
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1.205.743 - - 1.205.743 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 8.792 - - 8.792 carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (538.250) - - (538.250) assets
31 Desember 2025 1.657.282 - - 1.657.282 December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
31 Desember 2023 665.102 - - 665.102 December 31, 2023
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 944.889 - - 944.889 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 55.563 - - 55.563 carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (235.801) - - (235.801) assets
31 Desember 2024 1.429.753 - - 1.429.753 December 31, 2024
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 842.566 842.566 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (134.906) (134.906) carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (1.079.215) (1.079.215) assets
31 Desember 2025 1.058.198 1.058.198 December 31, 2025
68
Page 520
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
Berikut adalah perubahan cadangan kerugian The following are changes allowance for impairment
penurunan nilai efek-efek untuk tahun yang losses on securities for the years ended December
berakhir pada tanggal-tanggal 31 Desember 2025 31, 2025 and 2024:
dan 2024:
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortized cost
31 Desember 2023 - - - - December 31, 2023
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 20 - - 20 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
31 Desember 2024 20 - - 20 December 31, 2024
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 50 - - 50 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
31 Desember 2025 70 - - 70 December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
31 Desember 2023 17 - - 17 December 31, 2023
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 76 - - 76 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 4 - - 4 carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (10) - - (10) assets
31 Desember 2024 87 - - 87 December 31, 2024
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
31 Desember 2025 87 - - 87 December 31, 2025
Manajemen berpendapat cadangan kerugian Management believes allowance for impairment
penurunan nilai atas efek-efek dengan klasifikasi losses on securities measured at amortized cost
biaya perolehan diamortisasi dan diukur pada nilai and fair value through other comprehensive income
wajar melalui penghasilan komprehensif lain telah are adequate as of December 31, 2025 and 2024.
memadai pada tanggal 31 Desember 2025 dan
2024.
69
Page 521
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
Rincian perubahan nilai wajar atas efek-efek yang Details of fair value changes of securities measured
diukur pada nilai wajar melalui penghasilan at fair value through other comprehensive income
komprehensif lain adalah sebagai berikut: were as follows:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Saldo awal tahun sebelum Balance at beginning of year
pajak penghasilan tangguhan (12.786) (6.612) before deferred income tax
Keuntungan (kerugian)
yang belum direalisasi Unrealized gain (loss) during
selama tahun berjalan sebelum the year before
pajak penghasilan tangguhan 8.574 (10.395) deferred income tax
Keuntungan bersih dari penjualan
efek-efek 15.050 4.221 Gain from sales in securities
Jumlah sebelum pajak tangguhan 10.838 (12.786) Total before deferred tax
Pajak tangguhan (Catatan 26) (2.384) 2.794 Deferred tax (Note 26)
Saldo akhir 8.454 (9.992) Ending balance
Cadangan kerugian
penurunan nilai 87 87 Allowance for impairment losses
Total 8.541 (9.905) Total
Cadangan kerugian penurunan nilai atas efek-efek Allowance for impairment losses on marketable
yang diukur pada nilai wajar melalui penghasilan securities measured at fair value through other
komprehensif lain dicatat pada penghasilan comprehensive income is recorded in other
komprehensif lain sebagai bagian dari ekuitas. comprehensive income as part of equity.
Keuntungan bersih dari penjualan efek dan Gains from sales in securities and mutual funds are
reksadana adalah sebagai berikut: as follows:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Diukur pada nilai wajar melalui Measured at fair value through
penghasilan komprehensif lain 15.050 4.221 other comprehensive income
Diukur pada nilai wajar melalui Measured at fair value through
laporan laba rugi 15.419 7.724 profit or loss
Neto 30.469 11.945 Net
Pendapatan bunga yang masih akan diterima dari Accrued interest receivable of securities as of
efek-efek pada tanggal-tanggal 31 Desember 2025 December 31, 2025 and 2024 are Rp13,426 and
dan 2024 masing-masing sebesar Rp13.426 dan Rp17,186 respectively.
Rp17.186.
Pada tanggal 31 Desember 2025 and 2024, tidak As of December 31, 2025 and 2024, the securities
terdapat efek-efek yang dijadikan agunan oleh are not pledged as collateral by the Bank.
Bank.
70
Page 522
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. EFEK YANG DIBELI DENGAN JANJI DIJUAL 9. SECURITIES PURCHASED AGREEMENT TO
KEMBALI RESELL
Semua efek yang dibeli dengan janji dijual kembali All securities purchased under agreement to resell
dilakukan dengan pihak ketiga. are made with third parties.
31 Desember/December 31, 2025
Jenis Pendapatan
obligasi Nilai bunga yang
pemerintah/ Nilai penjualan belum Nilai
Type of nominal/ Tanggal Nilai beli/ kembali/ direalisasi/ tercatat/
Nasabah/ government Nominal dimulai/ Jatuh tempo/ Purchase Resale Unrealised Carrying
Counterparty bonds amount Start date Due date amount amount interest value
31 Des 2025/ 7 Jan 2026/
Bank Indonesia VR0070 44.435 Dec 31, 2025 Jan 7, 2026 43.488 43.528 34 43.494
Total 44.435 43.488 43.528 34 43.494
Manajemen Bank berpendapat bahwa cadangan The Bank’s management believes that the
kerugian penurunan nilai pada tanggal 31 Desember allowance for impairment losses as of December 31,
2025 tidak diperlukan. 2025 are not required.
Pada tanggal 31 December 2025, tidak terdapat As of December 31, 2025, there was no security
efek yang dibeli dengan janji dijual kembali yang purchased under agreement to resell that is pledged
dijadikan agunan oleh Bank. as collateral by the Bank.
10. KREDIT 10. LOANS
a. Jenis kredit dan mata uang a. Type of loans and currencies
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 29) Related parties (Note 29)
Rupiah Rupiah
Kredit investasi 15.749 1.030 Investment loans
Kredit modal kerja 10.160 18.623 Working capital loans
Kredit konsumsi 4.356 15.059 Consumer loans
Subtotal pihak berelasi 30.265 34.712 Subtotal related parties
Pihak ketiga Third parties
Rupiah Rupiah
Kredit modal kerja 4.496.724 3.354.967 Working capital loans
Kredit konsumsi 852.410 942.695 Consumer loans
Kredit investasi 399.711 651.259 Investment loans
5.748.845 4.948.921
71
Page 523
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
a. Jenis kredit dan mata uang (lanjutan) a. Type of loans and currencies (continued)
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Pihak ketiga (lanjutan) Third parties (continued)
Dolar Amerika Serikat
(Catatan 31) United States Dollar (Note 31)
Kredit modal kerja 37.504 36.199 Working capital loans
Subtotal pihak ketiga 5.786.349 4.985.120 Subtotal third parties
Total 5.816.614 5.019.832 Total
Cadangan kerugian
penurunan nilai (198.917) (239.701) Allowance for impairment losses
Neto 5.617.697 4.780.131 Net
b. Sektor ekonomi b. Economic sector
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Industri pengolahan 1.385.211 1.325.381 Processing industry
Aktivitas keuangan dan Financial and
asuransi 1.132.567 649.151 insurance activities
Pertambangan dan penggalian 854.291 364.743 Mining and quarrying
Rumah tangga 852.748 953.707 Household
Perdagangan besar dan eceran Wholesale and retail trade
reparasi dan perawatan mobil car and motorcycle
dan sepeda motor 758.346 420.100 repair and maintenance
Pertanian, kehutanan, dan Agriculture, foresty, and
perikanan 232.282 226.152 fishery
Real estat 158.425 247.577 Real estate
Pengangkutan dan pergudangan 147.343 247.621 Transportation and warehousing
Kesenian, hiburan, dan rekreasi 68.961 1.919 Art, entertainment, and recreation
Penyediaan akomodasi dan Accommodation of
penyediaan makan minum 58.198 62.710 food and beverage
Informasi dan komunikasi 49.871 48.633 Information and communication
Konstruksi 38.125 358.957 Construction
Aktivitas jasa lainnya 16.530 19.160 Other service activities
Aktivitas penyewaan dan sewa
guna usaha tanpa hak opsi,
ketenagakerjaan, agen Rental and leasing activities without
perjalanan dan penunjang option rights, employment, travel
usaha lainnya 11.563 37.918 agents and other business support
Aktivitas rumah tangga sebagai
pemberi kerja, aktivitas yang
menghasilkan barang dan Household activities as an employer,
jasa oleh rumah tangga yang activities that produce goods and
digunakan untuk memenuhi services by households that are
kebutuhan sendiri 6.655 9.092 used to meet their own needs
Bukan lapangan usaha lainnya 4.018 4.047 Not other business fields
Pengelolaan air, pengelolaan Water management,
air limbah, pengelolaan dan wastewater management,
daur ulang sampah, dan waste management and recycling,
aktivitas remediasi 3.476 2.709 and remediation activities
Aktivitas kesehatan manusia Human health activities
dan aktivitas sosial 200 3.764 and social activites
Pengadaan listrik, gas, Procurement of electricity, gas,
uap/air panas dan udara dingin 158 205 steam/hot water and cold air and cold air
72
Page 524
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
b. Sektor ekonomi (lanjutan) b. Economic sector (continued)
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Rupiah (lanjutan) Rupiah (continued)
Aktivitas profesional, Professional, scientific
ilmiah dan teknis 142 65 and technical activities
Pendidikan - 22 Education
Subtotal 5.779.110 4.983.633 Subtotal
Dolar Amerika Serikat
(Catatan 31) United States Dollar (Note 31)
Perdagangan besar dan eceran Wholesale and retail trade
reparasi dan perawatan mobil car and motorcycle
dan sepeda motor 37.504 36.199 repair and maintenance
Subtotal 37.504 36.199 Subtotal
Total 5.816.614 5.019.832 Total
Cadangan kerugian
penurunan nilai (198.917) (239.701) Allowance for impairment losses
Neto 5.617.697 4.780.131 Net
c. Berdasarkan stage c. Based on staging
Berikut adalah perubahan jumlah kredit Below is movement of loans based on staging
berdasarkan stage pada tanggal 31 Desember as of December 31, 2025 and 2024:
2025 dan 2024:
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 4.664.660 249.841 105.331 5.019.832 Beginning balance
Transfer ke kerugian kredit Transferred to
ekspektasian 12 bulan 12 month expected credit
(Stage 1) 19.028 (4.165) (14.863) - losses (Stage 1)
Transfer ke kerugian kredit Transferred to
ekspektasian sepanjang lifetime expected
umurnya (Stage 2) (165.384) 165.384 - - credit losses (Stage 2)
Transfer ke kredit Transferred to
yang mengalami penurunan credit impaired
nilai (Stage 3) (2.735) (32.892) 35.627 - (Stage 3)
Perolehan kredit baru 4.014.826 13.002 2.229 4.030.057 Loan addition
Perubahan bersih pada eksposur Net chages in exposure
dan pengukuran kembali (467.070) (65.088) (11.352) (543.510) and remeasurement
Hapus buku - - (2.404) (2.404) Write-off
Aset dihentikan pengakuannya Asset derecognized
atau dilunasi (2.559.944) (94.254) (33.163) (2.687.361) or repaid
Saldo akhir 5.503.381 231.828 81.405 5.816.614 Ending balance
Cadangan kerugian penurunan nilai (76.006) (43.770) (79.141) (198.917) Allowance for impairment losses
Neto 5.427.375 188.058 2.264 5.617.697 Net
73
Page 525
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
c. Berdasarkan stage (lanjutan) c. Based on staging (continued)
Berikut adalah perubahan jumlah kredit Below is movement of loans based on staging
berdasarkan stage pada tanggal 31 Desember as of December 31, 2025 and 2024 (continued):
2025 dan 2024 (lanjutan):
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 3.761.617 503.550 70.605 4.335.772 Beginning balance
Transfer ke kerugian kredit Transferred to
ekspektasian 12 bulan 12 month expected credit
(Stage 1) 26.625 (26.100) (525) - losses (Stage 1)
Transfer ke kerugian kredit Transferred to
ekspektasian sepanjang lifetime expected
umurnya (Stage 2) (72.048) 72.048 - - credit losses (Stage 2)
Transfer ke kredit Transferred to
yang mengalami penurunan credit impaired
nilai (Stage 3) (19.282) (31.323) 50.605 - (Stage 3)
Perolehan kredit baru 2.969.690 20.633 2.930 2.993.253 Loan addition
Perubahan bersih pada eksposur Net chages in exposure
dan pengukuran kembali (217.772) (89.577) (3.320) (310.669) and remeasurement
Hapus buku (2.453) (1) (64) (2.518) Write-off
Aset dihentikan pengakuannya Asset derecognized
atau dilunasi (1.781.717) (199.389) (14.900) (1.996.006) or repaid
Saldo akhir 4.664.660 249.841 105.331 5.019.832 Ending balance
Cadangan kerugian penurunan nilai (4.226) (150.581) (84.894) (239.701) Allowance for impairment losses
Neto 4.660.434 99.260 20.437 4.780.131 Net
d. Jangka waktu d. By period
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
< 1 tahun 4.599.030 3.594.763 < 1 year
1 - 2 tahun 368.880 600.659 1 - 2 years
2 - 5 tahun 682.065 549.986 2 - 5 years
> 5 tahun 166.639 274.424 > 5 years
Total 5.816.614 5.019.832 Total
Cadangan kerugian
penurunan nilai (198.917) (239.701) Allowance for impairment losses
Neto 5.617.697 4.780.131 Net
e. Penilaian penurunan nilai e. Impairment loss assessment
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Kredit yang dinilai
secara individual Loans assessed individually
Nilai tercatat 273.620 285.718 Carrying value
Cadangan kerugian Allowance for impairment
penurunan nilai (98.674) (210.181) losses
Subtotal 174.946 75.537 Subtotal
Kredit yang dinilai
secara kolektif Loans assessed collectively
Nilai tercatat 5.542.994 4.734.114 Carrying value
Cadangan kerugian Allowance for impairment
penurunan nilai (100.243) (29.520) losses
Subtotal 5.442.751 4.704.594 Subtotal
Neto 5.617.697 4.780.131 Net
74
Page 526
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
e. Penilaian penurunan nilai (lanjutan) e. Impairment loss assessment (continued)
Mutasi cadangan kerugian penurunan nilai The changes of allowance of impairment
adalah sebagai berikut: losses are as follows:
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 4.226 150.581 84.894 239.701 Beginning balance
Transfer ke kerugian kredit Transferred to
ekspektasian 12 bulan 12 month expected credit
(Stage 1) 4 (2) (2) - losses (Stage 1)
Transfer ke kerugian kredit Transferred to
ekspektasian sepanjang lifetime expected
umurnya (Stage 2) (13.212) 13.212 - - credit losses (Stage 2)
Transfer ke kredit Transferred to
yang mengalami penurunan credit impaired
nilai (Stage 3) (2.735) (31.317) 34.052 - (Stage 3)
Perolehan kredit baru 67.491 1.063 2.229 70.783 Loan addition
Perubahan bersih pada eksposur Net chages in exposure
dan pengukuran kembali 22.549 (39.844) (9.492) (26.787) and remeasurement
Aset dihentikan pengakuannya Asset derecognized
atau dilunasi (2.317) (49.923) (30.136) (82.376) or repaid
Penghapusan - - (2.404) (2.404) Written-off
Saldo akhir 76.006 43.770 79.141 198.917 Ending balance
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 12.513 123.943 61.361 197.817 Beginning balance
Transfer ke kerugian kredit Transferred to
ekspektasian 12 bulan 12 month expected credit
(Stage 1) 35 (35) - - losses (Stage 1)
Transfer ke kerugian kredit Transferred to
ekspektasian sepanjang lifetime expected
umurnya (Stage 2) (47.078) 47.078 - - credit losses (Stage 2)
Transfer ke kredit Transferred to
yang mengalami penurunan credit impaired
nilai (Stage 3) (1.218) (31.203) 32.421 - (Stage 3)
Perolehan kredit baru 2.357 798 1.031 4.186 Loan addition
Perubahan bersih pada eksposur Net chages in exposure
dan pengukuran kembali 46.170 19.186 (3.370) 61.986 and remeasurement
Aset dihentikan pengakuannya Asset derecognized
atau dilunasi (6.100) (9.185) (6.485) (21.770) or repaid
Penghapusan (2.453) (1) (64) (2.518) Written-off
Saldo akhir 4.226 150.581 84.894 239.701 Ending balance
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai adalah allowance for impairment losses of loans is
cukup untuk menutup kemungkinan kerugian adequate to cover any possible losses on
atas tidak tertagihnya kredit yang diberikan. uncollectible loans.
75
Page 527
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
f. Informasi penting lainnya f. Other significant information
Berikut adalah informasi penting lainnya Other significant information on loans are as
sehubungan dengan kredit: follows:
1) Kredit dijamin dengan agunan yang diikat 1) Loans are secured by collaterals, which
dengan hak tanggungan atau surat kuasa are legalized by deed of encumbrance,
untuk menjual dan jaminan lain yang power of attorney to sell and other
umumnya diterima oleh perbankan. Kredit collaterals that are generally accepted in
juga dijamin dengan jaminan tunai berupa the banking industry. Loans are also
deposito berjangka (Catatan 16). secured by cash collateral, in the form of
Manajemen berkeyakinan agunan yang time deposits (Note 16). Management
diterima tersebut cukup untuk menutup believes that collaterals received from
kerugian yang mungkin timbul akibat tidak debtors are adequate to cover possible
tertagihnya kredit yang diberikan. losses on uncollectible loans.
2) Kredit untuk modal kerja dan investasi 2) Working capital and investments loans
terdiri dari kredit jangka panjang, tetap, include long-term, fixed, revolving and
berulang dan diskonto, sedangkan kredit discounted loans, while consumer loans
konsumsi terdiri dari kredit pemilikan include housing, car and other consumer
rumah, kredit kendaraan bermotor dan loans.
kredit konsumsi lain.
3) Kredit dalam Rupiah berjangka waktu 3) Loans in Rupiah have terms ranging from
1 sampai 20 tahun, sedangkan kredit 1 to 20 years, while those in foreign
dalam valuta asing berjangka waktu antara currency have terms ranging from 1 to 5
1 sampai 5 tahun. years.
4) Kredit yang diberikan kepada karyawan 4) Employee loan for purchases of houses,
Bank untuk pembelian rumah, kendaraan cars and other necessities with terms of 1
dan keperluan lainnya dengan jangka (one) to 20 (twenty) years are payable
waktu 1 (satu) sampai 20 (dua puluh) tahun through monthly salary deduction.
dan dibayar kembali melalui pemotongan
gaji setiap bulan.
5) Dalam jumlah kredit termasuk kredit yang 5) Loans include loans to related parties
diberikan kepada pihak berelasi sebesar amounting to Rp30,265 and Rp34,712 and
Rp30.265 dan Rp34.712 masing-masing as of December 31, 2025 and 2024,
pada tanggal-tanggal 31 Desember 2025 respectively (Note 29).
dan 2024 (Catatan 29).
Seluruh kredit yang diberikan kepada All loans to related parties as of
pihak berelasi pada tanggal-tanggal December 31, 2025 and 2024 are neither
31 Desember 2025 dan 2024 tidak lewat past due.
jatuh tempo.
6) Pada tanggal 31 Desember 2025 dan 6) As of December 31, 2025 and 2024, there
2024, tidak terdapat kredit yang dijadikan are no loans pledged as collateral by the
agunan oleh Bank. Bank.
76
Page 528
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
f. Informasi penting lainnya (lanjutan) f. Other significant information (continued)
Berikut adalah informasi penting lainnya Other significant information on loans are as
sehubungan dengan kredit (lanjutan): follows (continued):
7) Pada tanggal 31 Desember 2025 dan 7) As of December 31, 2025 and 2024, the
2024, rincian kredit yang direstrukturisasi details of restructured loans classified
menurut jenis kredit sebelum cadangan based on types of loans, gross of
kerugian penurunan nilai adalah sebagai allowance of impairment losses are as
berikut: follows:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Kredit investasi 26.902 127.312 Investment loans
Kredit modal kerja 28.475 70.382 Working capital loans
Kredit konsumsi 5 530 Consumer loans
Total 55.382 198.224 Total
8) Nilai tercatat diamortisasi dari kredit adalah 8) Carrying value of loans at amortized cost
sebagai berikut: are as follows:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Kredit yang diberikan 5.816.614 5.019.832 Loans
Pendapatan bunga yang
masih akan diterima 32.021 29.915 Accrued interest
Pendapatan diterima di muka (3.456) (4.716) Income received in advance
Cadangan kerugian
penurunan nilai (198.917) (239.701) Allowance for impairment losses
Total 5.646.262 4.805.330 Total
11. TAGIHAN DAN LIABILITAS AKSEPTASI 11. ACCEPTANCE RECEIVABLES AND PAYABLES
Berdasarkan pihak: By part:
31 Desember/December 31, 2025
Tagihan akseptasi/ Liabilitas akseptasi/
Acceptance receivables Acceptance payables
Pihak ketiga 5.319 5.319 Third party
Cadangan kerugian Allowance for
penurunan nilai (8) - impairment losses
Nilai tercatat bersih 5.311 5.319 Net carrying value
31 Desember/December 31, 2024
Tagihan akseptasi/ Liabilitas akseptasi/
Acceptance receivables Acceptance payables
Pihak ketiga 11.619 11.619 Third party
Cadangan kerugian Allowance for
penurunan nilai (2) - impairment losses
Nilai tercatat bersih 11.617 11.619 Net carrying value
77
Page 529
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. TAGIHAN DAN LIABILITAS AKSEPTASI 11. ACCEPTANCE RECEIVABLES AND PAYABLES
(lanjutan) (continued)
Pada tanggal 31 Desember 2025 dan 2024 seluruh As of December 31, 2025 and 2024, all acceptances
tagihan akseptasi dalam Rupiah dan jatuh tempo receivables in Rupiah and have maturity of less than
kurang dari 1 bulan. 1 month.
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai telah memadai. impairment losses is adequate.
12. ASET TETAP 12. FIXED ASSETS
Akun ini terdiri dari: This account consists of:
31 Desember/December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Revaluasi/ Ending
balance Addition Deduction Revaluation balance
Model revaluasi At revaluation model
Tanah 37.249 - - - 37.249 Land
Bangunan 28.627 1.602 - - 30.229 Buildings
Subtotal 65.876 1.602 - - 67.478 Subtotal
Model biaya At cost model
Kendaraan bermotor 8.651 485 (950) - 8.186 Motor vehicles
Perlengkapan dan Office furniture and
peralatan kantor 38.427 3.011 (749) - 40.689 equipment
Subtotal 47.078 3.496 (1.699) - 48.875 Subtotal
Total 112.954 5.098 (1.699) - 116.353 Total
Akumulasi penyusutan: Accumulated depreciation:
Model revaluasi At revaluation model
Bangunan 13.770 2.680 - - 16.450 Buildings
Model biaya At cost model
Kendaraan bermotor 3.679 1.243 (760) - 4.162 Motor vehicles
Perlengkapan dan Office furniture and
peralatan kantor 32.364 2.210 (749) - 33.825 equipment
Subtotal 36.043 3.453 (1.509) - 37.987 Subtotal
Total 49.813 6.133 (1.509) - 54.437 Total
Nilai buku - neto 63.141 61.916 Net book value
78
Page 530
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. ASET TETAP (lanjutan) 12. FIXED ASSETS (continued)
Akun ini terdiri dari (lanjutan): This account consists of (continued):
31 Desember/December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Revaluasi/ Ending
balance Addition Deduction Revaluation balance
Model revaluasi At revaluation model
Tanah 35.470 - - 1.779 37.249 Land
Bangunan 27.583 3.082 - (2.038)*) 28.627 Buildings
Subtotal 63.053 3.082 - (259) 65.876 Subtotal
Model biaya At cost model
Kendaraan bermotor 9.191 250 (790) - 8.651 Motor vehicles
Perlengkapan dan Office furniture and
peralatan kantor 36.321 2.978 (872) - 38.427 equipment
Subtotal 45.512 3.228 (1.662) - 47.078 Subtotal
Total 108.565 6.310 (1.662) (259) 112.954 Total
Akumulasi penyusutan: Accumulated depreciation:
Model revaluasi At revaluation model
Bangunan 12.661 2.660 - (1.551)*) 13.770 Buildings
Model biaya At cost model
Kendaraan bermotor 3.094 1.217 (632) - 3.679 Motor vehicles
Perlengkapan dan Office furniture and
peralatan kantor 31.263 1.941 (840) - 32.364 equipment
Subtotal 34.357 3.158 (1.472) - 36.043 Subtotal
Total 47.018 5.818 (1.472) (1.551) 49.813 Total
Nilai buku - neto 61.547 63.141 Net book value
*) Akumulasi depresiasi pada tanggal revaluasian disesuaikan untuk menyamakan jumlah tercatat bruto dan jumlah tercatat aset.
Penilaian atas nilai wajar tanah dan bangunan The revaluation was performed by independent
dilakukan oleh penilai independen yang telah appraisers registered in Financial Service Authority
teregistrasi di Otoritas Jasa Keuangan (OJK), KJPP (OJK), KJPP Jimmy Prasetyo & Rekan, as stated in
Jimmy Prasetyo & Rekan dengan laporan report No. 00021/2.0031-07/PI/07/0507/1/I/2025
No. 00021/2.0031-07/PI/07/0507/1/I/2025 tanggal dated Januari 21, 2025 was signed by Audrey
21 Januari 2025 ditandatangani oleh Audrey Angelina. Based on the appraisal report, the
Angelina. Berdasarkan laporan tersebut, penilaian valuation was determined in accordance with the
dilakukan sesuai dengan Standar Penilai Indonesia Bapepam-LK’s rule No. VIII.C.4 regarding valuation
(SPI) yang ditentukan berdasarkan transaksi terkini and presentation of asset valuation report in capital
dalam ketentuan yang wajar dan peraturan market. Appraisal methods used are the market
Bapepam-LK No. VIII.C.4 tentang pedoman approach and cost approach.
penilaian dan penyajian laporan penilaian aset di
pasar modal. Metode penilaian yang digunakan
adalah pendekatan nilai pasar dan biaya.
79
Page 531
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. ASET TETAP (lanjutan) 12. FIXED ASSETS (continued)
Nilai tercatat bersih dari aset yang direvaluasi jika Net carrying values of revalued assets if using cost
menggunakan model biaya adalah sebagai berikut: model are as follows:
31 Desember/December 31, 2025 31 Desember/December 31, 2024
Tanah/ Bangunan/ Tanah/ Bangunan/
Land Building Land Building
Harga perolehan 4.025 34.640 4.025 31.797 Cost
Akumulasi penyusutan - 26.106 - 23.399 Accumulated depreciation
Nilai tercatat bersih 4.025 8.534 4.025 8.398 Net carrying value
Pelepasan aset tetap merupakan penjualan dan Disposals of fixed assets represent the sale and
penghapusan aset tetap dengan rincian sebagai write-off of fixed assets with details as follows:
berikut:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Hasil bersih pelepasan Proceeds from disposal of
aset tetap 423 370 fixed assets
Nilai tercatat (190) (188) Net carrying value
Keuntungan pelepasan Gain on disposal of
aset tetap - neto 233 182 fixed assets - net
Bank memiliki beberapa bidang tanah dengan hak The Bank owns several pieces of land with Building
legal berupa Hak Guna Bangunan (HGB) yang Use Rights (HGB) for 20 (twenty) years expiring in
berjangka waktu 20 (dua puluh) tahun yang akan the years ranging from 2025 to 2035. Management
jatuh tempo antara tahun 2025 sampai dengan believes that there will be no difficulty in the
tahun 2035. Manajemen berpendapat tidak terdapat extension of the land rights since all land are
masalah dengan perpanjangan hak atas tanah acquired legally and supported by sufficient
karena seluruh tanah diperoleh secara sah dan evidence of ownership.
didukung dengan bukti pemilikan yang memadai.
Aset tetap, kecuali tanah, telah diasuransikan Fixed assets, except for land, are insured with
kepada PT Asuransi Dayin Mitra Tbk, pihak berelasi PT Asuransi Dayin Mitra Tbk, a related party
(Catatan 29) terhadap risiko kebakaran, kecurian (Note 29) against fire, theft and other possible risks
dan risiko lainnya dengan jumlah pertanggungan for a total of Rp77,862 and Rp73,985 as of
masing-masing sebesar Rp77.862 dan Rp73.985 December 31, 2025 and 2024, respectively.
pada tanggal 31 Desember 2025 dan 2024. Management believes that the insurance coverage
Manajemen berpendapat bahwa nilai is adequate to cover possible losses on the assets
pertanggungan tersebut cukup untuk menutupi insured.
kemungkinan kerugian atas aset yang
dipertanggungkan.
Jumlah biaya perolehan aset tetap yang sudah The total cost of fully depreciated fixed assets that
didepresiasi penuh dan masih digunakan adalah are still in use amounted to Rp28,566 and Rp28,302
sebesar Rp28.566 dan Rp28.302 masing-masing as of December 31, 2025 and 2024, respectively.
pada tanggal 31 Desember 2025 dan 2024.
80
Page 532
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. ASET HAK-GUNA 13. RIGHT-OF-USE ASSETS
Nilai tercatat untuk aset hak-guna adalah sebagai The carrying amount of right-of-use assets are as
berikut: follows:
31 Desember/December 31, 2025
Saldo awal/
Beginning Penambahan/ Pengurangan/
balance Additions Deduction Total
Biaya perolehan Cost
Bangunan 58.777 1.888 (400) 60.265 Buildings
Mesin ATM 2.014 843 (66) 2.791 ATM machines
Kendaraan bermotor - 147 - 147 Motor vehcles
Subtotal 60.791 2.878 (466) 63.203 Subtotal
Akumulasi penyusutan Accumulated depreciation
Bangunan 47.870 5.859 (400) 53.329 Buildings
Mesin ATM 575 647 (45) 1.177 ATM machines
Kendaraan bermotor - 31 - 31 Motor vehcles
Subtotal 48.445 6.537 (445) 54.537 Subtotal
Nilai buku - neto 12.346 8.666 Net book value
31 Desember/December 31, 2024
Saldo awal/
Beginning Penambahan/ Pengurangan/
balance Additions Deduction Total
Biaya perolehan Cost
Bangunan 62.718 1.486 (5.427) 58.777 Buildings
Mesin ATM 364 2.013 (363) 2.014 ATM machines
Subtotal 63.082 3.499 (5.790) 60.791 Subtotal
Akumulasi penyusutan Accumulated depreciation
Bangunan 43.863 5.907 (1.900) 47.870 Buildings
Mesin ATM 282 656 (363) 575 ATM machines
Subtotal 44.145 6.563 (2.263) 48.445 Subtotal
Nilai buku - neto 18.937 12.346 Net book value
Jumlah yang diakui terkait dengan sewa adalah Amounts recognized related to lease are as follows:
sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Jumlah diakui di laba rugi Amounts recognized in profit or loss
Beban penyusutan aset hak-guna 6.537 6.563 Depreciation of right-of-use assets
Beban terkait sewa aset dengan Expenses related to short-term or
nilai rendah atau jangka pendek 2.771 2.656 low value lease assets
Beban bunga atas liabilitas sewa 447 693 Interest expense on lease liabilities
Total 9.755 9.912 Total
Jumlah diakui dalam laporan Amounts recognized in statement
arus kas of cash flows
Jumlah kas keluar untuk Total cash outflow for payment
pembayaran liabilitas sewa 7.130 11.003 of tease liabilities
Bank menyewa beberapa aset seperti bangunan The Bank leases several assets such as buildings
dan Anjungan Tunai Mandiri (ATM). Rata-rata masa and Automated Teller Machine (ATM). The average
sewa adalah lebih dari 1 - 3 tahun. lease period is more than 1 - 3 years.
81
Page 533
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. ASET TAKBERWUJUD 14. INTANGIBLE ASSETS
31 Desember/December 31, 2025
Saldo awal/
Beginning Penambahan/ Reklasifikasi/
balance Additions Reclassification Total
Harga perolehan Cost
Perangkat lunak 15.011 1.214 - 16.225 Software
Lisensi 5.269 190 - 5.459 License
Perangkat lunak dalam proses - 1.093 - 1.093 Software in progress
Subtotal 20.280 2.497 - 22.777 Subtotal
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 6.124 2.654 - 8.778 Software
Lisensi 3.453 652 - 4.105 License
Subtotal 9.577 3.306 - 12.883 Subtotal
Niai buku - neto 10.703 9.894 Net book value
31 Desember/December 31, 2024
Saldo awal/
Beginning Penambahan/ Reklasifikasi/
balance Additions Reclassification Total
Harga perolehan Cost
Perangkat lunak 12.827 2.184 - 15.011 Software
Lisensi 5.269 - - 5.269 License
Subtotal 18.096 2.184 - 20.280 Subtotal
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 3.819 2.305 - 6.124 Software
Lisensi 2.830 623 - 3.453 License
Subtotal 6.649 2.928 - 9.577 Subtotal
Niai buku - neto 11.447 10.703 Net book value
Rincian Aset dalam proses pembangunan beserta The details of the assets in progress with the
persentase penyelesaian terhadap nilai kontrak percentage of completion of the contract values are
adalah sebagai berikut. as follows
31 Desember/December 31, 2025
Persentase Akumulasi Estimasi
penyelesaian/ biaya/ penyelesaian/
Percentage of Accumulated Estimated of
completion cost completion
Perangkat lunak 48% 1.093 2026 Software
82
Page 534
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
15. ASET LAIN-LAIN 15. OTHER ASSETS
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 29) Related parties (Note 29)
Akumulasi dana Accumulated fund
program asuransi 11.723 13.448 insurance program
Pendapatan bunga yang Accrued interest
masih akan diterima 91 52 receivables
Biaya dibayar di muka 39 16 Prepaid expense
Subtotal 11.853 13.516 Subtotal
Pihak ketiga Third parties
Pendapatan bunga yang
masih akan diterima 45.434 47.433 Accrued interest receivables
Tagihan pajak penghasilan Claim tax refund
(Catatan 26) 43.173 - (Note 26)
Agunan yang diambil alih - neto 34.272 35.604 Foreclosed properties - net
Biaya dibayar di muka 7.446 3.932 Prepaid expense
Setoran jaminan 4.088 1.900 Marginal deposits
Persediaan hadiah dan
barang cetakan 2.026 1.566 Gifts and printed matters
Tagihan derivatif 1.426 291 Derivative receivables
Lain-lain 1.868 1.637 Others
Subtotal 139.733 92.363 Subtotal
Total - Neto 151.586 105.879 Total - Net
Agunan yang Diambil Alih Foreclosed Properties
Agunan yang diambil alih merupakan jaminan kredit Foreclosed properties represent loan collaterals in
berupa tanah dan bangunan yang telah diambil alih the form of land and building that have been
oleh Bank. foreclosed by the Bank.
Cadangan kerugian penurunan nilai agunan yang Allowance for impairment losses of foreclosed
diambil alih untuk tahun yang berakhir pada tanggal properties as of December 31, 2025 and 2024
31 Desember 2025 dan 2024 masing-masing amounted to Rp13,736 and Rp12,404, respectively.
sebesar Rp13.736 dan Rp12.404.
Beban administrasi agunan yang diambil alih pada Administrative expenses of foreclosed properties for
tanggal 31 Desember 2025 dan 2024 masing- the years ended December 31, 2025 and 2024
masing sebesar Rp 18 dan Rp12, yang dibebankan amounted to Rp18 and Rp12, respectively, which
dalam laba rugi. were charged to profit or loss.
Akumulasi Dana Program Asuransi Accumulated Fund Insurance Program
Akun ini merupakan pendanaan Bank melalui This account represents funding made by the Bank
PT Equity Life Indonesia, pihak berelasi through PT Equity Life Indonesia, a related party
(Catatan 29), untuk memenuhi liabilitas imbalan (Note 29), to meet the post-employment benefits
pasca kerja. obligations.
83
Page 535
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
15. ASET LAIN-LAIN (lanjutan) 15. OTHER ASSETS (continued)
Pendapatan Bunga yang Masih Akan Diterima Accrued Interest Receivables
Merupakan bunga yang masih akan diterima atas Represents interest receivables on placement with
penempatan pada Bank Indonesia dan bank lain, Bank Indonesia and other banks, securities and
efek-efek dan kredit (Catatan 7, 8, dan 10). loans (Notes 7, 8 and 10).
Biaya Dibayar Dimuka Prepaid Expense
Merupakan biaya dibayar di muka atas sewa ruang Represents prepaid expenses on ATM space
ATM, premi asuransi dan uang muka lainnya. rentals, insurance premiums and other
prepayments.
Biaya Ditangguhkan Deferred Cost
Merupakan biaya ditangguhkan atas renovasi Represents deferred cost for renovation of rented
gedung yang disewa dan hak atas tanah. buildings and land rights.
Manajemen Bank berpendapat bahwa jumlah The Bank's management believes that the
cadangan kerugian penurunan nilai atas agunan allowance for the decline in value of foreclosed
yang diambil alih telah memadai dan nilai tercatat assets is adequate and the carrying value of
agunan yang diambil alih tersebut merupakan nilai foreclosed assets is stated at net realizable value.
bersih yang dapat direalisasi.
16. SIMPANAN 16. DEPOSITS
Simpanan memiliki suku bunga tetap maupun Deposits are arranged at both fixed and floating
mengambang. interest rate.
Simpanan terdiri dari: Deposits consist of:
31 Desember/December 31, 2025
Pihak berelasi/ Pihak ketiga/ Total/
Related parties Third parties Total
Deposito berjangka 79.254 5.498.388 5.577.642 Time deposits
Giro 3.722 1.311.143 1.314.865 Demand deposits
Tabungan 12.014 598.950 610.964 Savings deposits
Total 94.990 7.408.481 7.503.471 Total
31 Desember/December 31, 2024
Pihak berelasi/ Pihak ketiga/ Total/
Related parties Third parties Total
Deposito berjangka 115.663 4.452.367 4.568.030 Time deposits
Giro 4.394 1.546.528 1.550.922 Demand deposits
Tabungan 21.515 513.311 534.826 Savings deposits
Total 141.572 6.512.206 6.653.778 Total
84
Page 536
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. SIMPANAN (lanjutan) 16. DEPOSITS (continued)
a. Giro a. Demand deposits
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 29) Related parties (Note 29)
Rupiah 3.510 4.070 Rupiah
Valuta asing (Catatan 31) 212 324 Foreign currencies (Note 31)
Subtotal 3.722 4.394 Subtotal
Pihak ketiga Third parties
Rupiah 1.212.202 1.134.995 Rupiah
Valuta asing (Catatan 31) 98.941 411.533 Foreign currencies (Note 31)
Subtotal 1.311.143 1.546.528 Subtotal
Total 1.314.865 1.550.922 Total
b. Tabungan b. Savings deposits
31 Desember/December 31, 2025
Pihak berelasi/ Pihak ketiga/
Related parties Third parties Total
Rupiah Rupiah
Tabungan Ganesha 4.837 415.659 420.496 Tabungan Ganesha
Tabungan Investasi 1.617 81.662 83.279 Tabungan Investasi
Tabungan Payroll 2.946 68.222 71.168 Tabungan Payroll
Tabungan Optima 1.069 18.151 19.220 Tabungan Optima
Tabungan MAP 1.545 14.478 16.023 Tabungan MAP
Tabungan Pelajar - 671 671 Tabungan Pelajar
Tabunganku - 107 107 Tabunganku
Total 12.014 598.950 610.964 Total
31 Desember/December 31, 2024
Pihak berelasi/ Pihak ketiga/
Related parties Third parties Total
Rupiah Rupiah
Tabungan Ganesha 18.742 363.795 382.537 Tabungan Ganesha
Tabungan Investasi 972 65.157 66.129 Tabungan Investasi
Tabungan Payroll - 41.804 41.804 Tabungan Payroll
Tabungan Optima 1.754 23.910 25.664 Tabungan Optima
Tabungan MAP 10 18.010 18.020 Tabungan MAP
Tabungan Pelajar 37 534 571 Tabungan Pelajar
Tabunganku - 101 101 Tabunganku
Total 21.515 513.311 534.826 Total
85
Page 537
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. SIMPANAN (lanjutan) 16. DEPOSITS (continued)
c. Deposito berjangka c. Time deposits
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 29) Related parties (Note 29)
Rupiah 77.038 115.197 Rupiah
Valuta asing (Catatan 31) 2.216 466 Foreign currencies (Note 31)
Subtotal 79.254 115.663 Subtotal
Pihak ketiga Third parties
Rupiah 5.406.416 2.837.433 Rupiah
Valuta asing (Catatan 31) 91.972 1.614.934 Foreign currencies (Note 31)
Subtotal 5.498.388 4.452.367 Subtotal
Total 5.577.642 4.568.030 Total
Klasifikasi deposito berjangka berdasarkan Time deposits classified based on the term are
periode adalah sebagai berikut: as follows:
31 Desember/December 31, 2025
Valuta asing/ Total/
Rupiah Foreign currencies Total
< 1 bulan 3.982.058 93.267 4.075.325 < 1 month
> 1 - 3 bulan 1.218.748 870 1.219.618 > 1 - 3 months
> 3 - 6 bulan 276.047 - 276.047 > 3 - 6 months
> 6 - 12 bulan 6.586 51 6.637 > 6 - 12 months
> 12 bulan 15 - 15 > 12 months
Total 5.483.454 94.188 5.577.642 Total
31 Desember/December 31, 2024
Valuta asing/ Total/
Rupiah Foreign currencies Total
< 1 bulan 2.211.350 213.191 2.424.541 < 1 month
> 1 - 3 bulan 652.894 1.402.159 2.055.053 > 1 - 3 months
> 3 - 6 bulan 37.453 - 37.453 > 3 - 6 months
> 6 - 12 bulan 50.918 50 50.968 > 6 - 12 months
> 12 bulan 15 - 15 > 12 months
Total 2.952.630 1.615.400 4.568.030 Total
Deposito berjangka yang diblokir dan dijadikan Time deposits which are restricted and pledged
jaminan kredit sebesar Rp1.180.289 pada as loan collaterals amounted to Rp1,180,289 as
tanggal 31 Desember 2025, Rp623.708 dan of December 31, 2025, Rp623,708 and
USD5.155.000 (nilai penuh) (atau setara USD5,155,000 (full amount) (or equivalent to
dengan Rp82.970) pada tanggal 31 Desember Rp82,970) as of December 31, 2024.
2024.
86
Page 538
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. SIMPANAN (lanjutan) 16. DEPOSITS (continued)
Nilai tercatat diamortisasi dari simpanan adalah Carrying value of deposits at amortized cost are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Simpanan Deposits
Deposito 5.577.642 4.568.030 Time deposits
Giro 1.314.865 1.550.922 Demand deposits
Tabungan 610.964 534.826 Savings deposits
Total 7.503.471 6.653.778 Total
Bunga simpanan yang masih
harus dibayarkan Accrued interest of deposits
(Catatan 19) 12.784 11.488 (Note 19)
Total 7.516.255 6.665.266 Total
17. SIMPANAN DARI BANK LAIN 17. DEPOSITS FROM OTHER BANKS
Simpanan dari bank lain memiliki suku bunga tetap Deposits from other banks are arranged at both
maupun mengambang. fixed and floating interest rates.
Seluruh simpanan dari bank lain dalam mata uang All of the deposits from other banks are in
Rupiah, terdiri dari: Indonesian Rupiah, consists of:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Pihak ketiga Third parties
Deposito berjangka 4.000 2.000 Time deposits
Tabungan 2 143 Savings deposits
Total 4.002 2.143 Total
Seluruh deposito berjangka pada tanggal As of December 31, 2025 and 2024, all time
31 Desember 2025 dan 2024 diklasifikasikan dalam deposits were classified as 1 month based on its
periode 1 bulan. term.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
terdapat simpanan dari bank lain yang diblokir dan deposits from other banks which are restricted and
dijadikan jaminan kredit. pledge as loan collaterals.
87
Page 539
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
17. SIMPANAN DARI BANK LAIN (lanjutan) 17. DEPOSITS FROM OTHER BANKS (continued)
Nilai tercatat biaya perolehan diamortisasi dari The carrying amount of deposits from other banks at
simpanan dari bank lain adalah sebagai berikut: amortized cost are as follows:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Simpanan dari bank lain Deposits from other banks
Deposito berjangka 4.000 2.000 Time deposits
Tabungan 2 143 Savings deposits
Total 4.002 2.143 Total
Bunga simpanan dari bank lain
yang masih harus dibayarkan Accrued interest of deposits
(Catatan 19) 7 6 from other banks (Note 19)
Total 4.009 2.149 Total
18. UTANG PAJAK 18. TAXES PAYABLE
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Pajak penghasilan Corporate income tax
badan (Catatan 26) - 1.397 (Note 26)
Pajak penghasilan: Income tax:
Pasal 4 ayat (2) 5.787 4.054 Article 4 (2)
Pasal 21 - - Article 21
Pasal 23/26 81 34 Article 23/26
Pasal 25 5.061 4.815 Article 25
Pajak Pertambahan Nilai neto 23 15 Value Added Tax - net
Total 10.952 10.315 Total
19. LIABILITAS LAIN-LAIN 19. OTHER LIABILITIES
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Biaya yang masih harus dibayar 37.661 34.377 Accrue expenses
Bunga yang masih harus dibayar
(Catatan 16 dan 17) 12.791 11.494 Accrue interests (Notes 16 and 17)
Liabilitas sewa 6.333 11.439 Lease liabilities
Pendapatan diterima dimuka 3.502 4.756 Income received in advance
Setoran jaminan 1.208 1.405 Margin deposits
Kewajiban derivatif 353 283 Derivative payables
Estimasi kerugian komitmen Estimated losses on commitments
dan kontijensi 215 190 and contingencies
Total 62.063 63.944 Total
88
Page 540
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. LIABILITAS LAIN-LAIN (lanjutan) 19. OTHER LIABILITIES (continued)
Bunga yang Masih Harus Dibayar Accrued Interest Payable
Merupakan bunga yang masih harus dibayar atas Represents interest payable on deposits and
simpanan dan simpanan dari bank lain (Catatan 16 deposits from other banks (Notes 16 and 17).
dan 17).
Biaya yang Masih Harus Dibayar Accrued Expense
Merupakan biaya yang masih harus dibayar atas Represents accrued costs for the services of
jasa-jasa tenaga ahli yang digunakan oleh Bank dan professionals employed by the Bank, and core
biaya yang masih harus dibayar terkait dengan jasa banking service, as well as bonuses and benefits to
core banking, serta bonus dan tunjangan kepada employees.
karyawan.
Setoran Jaminan Margin Deposits
Merupakan setoran jaminan sewa safe deposit. Represents margin deposits on safe deposit rentals.
Pendapatan Diterima Dimuka Income Received in Advance
Merupakan pendapatan provisi kredit yang diterima Represents unamortized fees on loans and
dimuka dan belum diamortisasi dan pendapatan unearned interest income.
bunga diterima di muka.
20. EKUITAS 20. EQUITY
Modal Saham Share Capital
Rincian pemegang saham Bank pada tanggal The Bank’s shareholders as of December 31, 2025
31 Desember 2025 dan 2024 adalah sebagai and 2024 is as follows:
berikut:
31 Desember/December 31, 2025
Persentase
Total saham/ kepemilikan/ Total modal/
Number of Percentage of Total paid-up
Nama pemegang saham shares ownership capital stock Name of shareholders
PT Equity Development PT Equity Development
Investment Tbk 8.036.410.000 33,53% 803.641 Investment Tbk
Equity Global International Limited 5.736.363.400 23,93% 573.636 Equity Global International Limited
UOB Kay Hian Pte Ltd 1.388.305.300 5,79% 138.831 UOB Kay Hian Pte Ltd
Masyarakat (masing-masing
di bawah 5%) 8.809.918.403 36,75% 880.992 Public (below 5% each)
Total 23.970.997.103 100,00% 2.397.100 Total
31 Desember/December 31, 2024
Persentase
Total saham/ kepemilikan/ Total modal/
Number of Percentage of Total paid-up
Nama pemegang saham shares ownership capital stock Name of shareholders
PT Equity Development PT Equity Development
Investment Tbk 8.036.410.000 33,53% 803.641 Investment Tbk
Equity Global International Limited 5.736.363.400 23,93% 573.636 Equity Global International Limited
UOB Kay Hian Pte Ltd 1.388.305.300 5,79% 138.831 UOB Kay Hian Pte Ltd
Masyarakat (masing-masing
di bawah 5%) 8.809.918.403 36,75% 880.992 Public (below 5% each)
Total 23.970.997.103 100,00% 2.397.100 Total
89
Page 541
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. EKUITAS (lanjutan) 20. EQUITY (continued)
Modal Saham (lanjutan) Share Capital (continued)
Perubahan jumlah saham beredar Bank adalah The changes in the Bank’s shares outstanding are
sebagai berikut: as follows:
Total saham/
Number of shares
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Saldo sebelum Penawaran Beginning balance prior to the
Saham Perdana 3.516.090.000 3.516.090.000 Initial Public Offering
Penerbitan saham baru melalui Penawaran Issuance of new shares through an
Saham Perdana (Catatan 1b) 5.371.706.000 5.371.706.000 Initial Public Offering (Note 1b)
Penerbitan saham baru melalui Penawaran Issuance of new shares through Limited
Umum Terbatas I (PUT I) (Catatan 1b) 295.937.103 295.937.103 Public Offering I (LPO I) (Note 1b)
Penerbitan saham baru kepada PT Equity Issuance of new shares to
Development Investment Tbk PT Equity Development
di tahun 2015 (Catatan 1b) 2.286.650.000 2.286.650.000 Investment Tbk in 2015 (Note 1b)
Penerbitan tambahan saham baru kepada Issuance of new shares to PT Equity
PT Equity Development Investment Tbk Development Investment Tbk
melalui PUT I (Catatan 1b) 5.000.000.000 5.000.000.000 through LPO I (Note 1b)
Penerbitan tambahan saham baru kepada Issuance of new shares to PT Equity
PT Equity Global International Limited Global International Limited
melalui PUT II (Catatan 1b) 7.500.000.000 7.500.000.000 through LPO II (Note 1b)
Alokasi saham karyawan dari Penawaran Employee stock allocation from
Saham Perdana (Catatan 1b) 614.000 614.000 Initial Public Offering (Note 1b)
Total 23.970.997.103 23.970.997.103 Total
Manajemen Modal Capital Management
Tujuan manajemen permodalan Bank adalah untuk The Bank’s capital management objective is to
mempertahankan posisi modal yang kuat untuk maintain a strong capital position to support
mendukung pertumbuhan bisnis dan business growth and to sustain investor, depositor,
mempertahankan investor, deposan, pelanggan dan customer and market confidence. In managing its
kepercayaan pasar. Dalam pengelolaan capital, the Bank considers factors such as:
permodalan, Bank mempertimbangkan faktor-faktor providing optimal capital rate of return to
seperti: pengembalian modal yang optimal pada shareholders, maintaining a balance between high
pemegang saham, menjaga keseimbangan antara return gearing ratio and safety provided by a sound
keuntungan yang lebih tinggi dengan gearing ratio capital position.
serta keamanan yang diberikan oleh posisi modal
yang sehat.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of 31 December 2025 and 2024, the Bank has
telah memenuhi semua persyaratan modal yang complied with all capital requirements.
diwajibkan.
90
Page 542
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. EKUITAS (lanjutan) 20. EQUITY (continued)
Agio Saham Additional Paid in Capital
Agio saham merupakan kelebihan di atas nominal, The additional paid in capital represents the excess
dimana nilai nominal Rp100 (nilai penuh) per lembar of the total proceeds at offer with price Rp100
saham dengan harga penawaran Rp103 (nilai (full amount) per share and at offer price Rp103 (full
penuh) per lembar saham melalui IPO, Rp200 (nilai amount) per share through IPO, Rp200 (full amount)
penuh) per lembar saham melalui PUT I dan Rp120 per share through LPO I and Rp120 (full amount)
(nilai penuh) per lembar saham melalui PUT II, per share through LPO II, with details as follows:
dengan rincian sebagai berikut:
31 Desember 2025 dan 2024/
December 31, 2025 and 2024
Agio saham/ Biaya
Paid-in emisi saham/
capital in Share
excess of par issuance cost Total
Pengeluaran 5.371.706.000 lembar saham Issuance of 5,371,706,000 new shares
baru melalui penawaran saham perdana 16.115 (5.274) 10.841 through an Initial Public Offering
Pengeluaran 295.937.103 lembar saham Issuance of 295,937,103 new shares
baru melalui PUT I 29.594 - 29.594 through Limited Public Offering I
Pengeluaran 2.286.650.000 lembar saham Issuance of 2,286,650,000 new shares
baru kepada PT Equity Development to PT Equity Development
Investment Tbk di tahun 2015 6.860 - 6.860 Investment Tbk in 2015
Pengeluaran 5.000.000.000 lembar saham
baru melalui penawaran umum terbatas Issuance of 5,000,000,000 new shares
kepada PT Equity Development through Limited Public Offering I to
Investment Tbk melalui PUT I 500.000 - 500.000 PT Equity Development Investment Tbk
Pengeluaran 7.500.000.000 lembar saham
baru melalui penawaran umum terbatas Issuance of 7,500,000,000 new shares
kepada PT Equity Global through Limited Public Offering II to
International Limited melalui PUT II 150.000 - 150.000 PT Equity Global international Limited
Pengeluaran 614.000 lembar saham baru Issuance of 614,000 new shares
sehubungan alokasi saham karyawan 2 - 2 related with employee stock allocation
Biaya penerbitan saham baru Cost of issuance new shares
melalui PUT I - (2.265) (2.265) through Limited Public Offering I
Biaya penerbitan saham baru Cost of Issuance new shares
melalui PUT II - (2.922) (2.922) through Limited Public Offering II
Total tambahan modal disetor 702.571 (10.461) 692.110 Total additional paid-in capital
91
Page 543
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
21. PENDAPATAN BUNGA 21. INTEREST INCOME
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Rupiah Rupiah
Efek-efek Securities
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Obligasi 30.724 56.558 Bonds
Diukur pada nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Obligasi 4.423 4.496 Bonds
Biaya perolehan yang diamortisasi/
dimiliki hingga jatuh tempo Amortized cost
Obligasi 72.912 30.656 Bonds
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain and other banks
Fasilitas deposito 11.934 7.385 Deposit facility
Call money 23.479 29.973 Call money
Securities purchase under
Efek yang dibeli dengan janji agreement to resell -
dijual kembali - pihak ketiga 9.656 28.810 third parties
Kredit Loans
Modal kerja 340.782 307.722 Working capital
Investasi 114.233 76.455 Investment
Konsumsi 56.444 96.511 Consumer
Lainnya 2.106 2.581 Others
Subtotal - Rupiah 666.693 641.147 Subtotal - Rupiah
Valuta asing Foreign currencies
Efek-efek Securities
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Obligasi 9.901 9.862 Bonds
Biaya perolehan yang diamortisasi/
dimiliki hingga jatuh tempo Amortized cost
Obligasi 5.397 6.947 Bonds
Giro pada bank lain 6.661 43.361 Current accounts in Other Banks
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain and other banks
Deposito berjangka 21.365 13.093 Time Deposit
Call money 1.729 5.100 Call money
Kredit Loans
Modal kerja 2.339 3.691 Working capital
Subtotal - valuta asing 47.392 82.054 Subtotal - foreign currencies
Total 714.085 723.201 Total
Informasi mengenai pendapatan bunga yang Interest income earned from related parties are
diperoleh dari pihak-pihak yang berelasi disclosed in Note 29.
diungkapkan pada Catatan 29.
92
Page 544
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. BEBAN BUNGA 22. INTEREST EXPENSE
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Rupiah Rupiah
Simpanan Deposits
Deposito berjangka 196.500 155.270 Time deposits
Giro 36.537 23.095 Demand deposits
Tabungan 14.827 15.065 Savings deposits
Simpanan dari bank lain Deposits from other banks
Call money 195 72 Call money
Deposito berjangka 70 70 Time deposits
Tabungan 1 2 Savings deposits
Surat Berharga Indonesia Marketables Securities
Repo 159 7 Repo
Subtotal - Rupiah 248.289 193.581 Subtotal - Rupiah
Valuta asing Foreign currency
Simpanan Deposits
Deposito berjangka 26.737 54.276 Time deposits
Giro 20.345 341 Demand deposits
Subtotal - valuta asing 47.082 54.617 Subtotal - foreign currency
Premi Program Penjaminan Simpanan 12.588 10.634 Premium on deposit guarantee program
Total beban bunga 307.959 258.832 Total interest expense
Informasi mengenai beban bunga atas transaksi Interest expense on transactions with related
dengan pihak-pihak yang berelasi diungkapkan parties are disclosed in Note 29.
pada Catatan 29.
23. PENYISIHAN (PEMULIHAN) CADANGAN 23. PROVISION FOR (REVERSAL OF) IMPAIRMENT
KERUGIAN PENURUNAN NILAI LOSSES
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Penyisihan/(Pemulihan) cadangan Provision for/(Reversal of)
kerugian nilai aset keuangan: impairment losses on financial assets:
Giro pada bank lain Current accounts with other
(Catatan 6) 74 (11) banks (Note 6)
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain (Catatan 7) (49) (157) and other banks (Note 7)
Efek-efek (Catatan 8) 50 90 Securities (Note 8)
Kredit (Catatan 10) (38.380) 44.402 Loans (Note 10)
Tagihan akseptasi (Catatan 11) 6 2 Acceptance receivable (Note 11)
Aset non-keuangan: Non-financial assets:
Komitmen dan kontinjensi 25 (282) Commitment and contingencies
Agunan yang diambil alih Foreclosed properties
(Catatan 15) 1.332 6.300 (Note 15)
Total (36.942) 50.344 Total
93
Page 545
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
24. BEBAN UMUM DAN ADMINISTRASI 24. GENERAL AND ADMINISTRATIVE EXPENSES
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Penyusutan dan amortisasi Depreciation and amortization
(Catatan 12, 13 dan 14) 15.976 15.309 (Note 12, 13 and 14)
Komunikasi 7.802 7.025 Communication
Pemeliharaan dan perbaikan 7.789 9.755 Repairs and maintenance
Core Banking 7.125 4.981 Core Banking
Outsourcing 3.945 4.060 Outsourcing
Pajak dan lisensi 3.932 1.223 Taxes and licenses
Honorarium 2.999 5.055 Honorarium
Sewa 2.771 2.656 Rental
Transportasi 1.643 1.218 Transportation
Keamanan 1.461 1.288 Security
Listrik, air dan gas 1.347 1.441 Electricity, water and gasoline
Sosial dan kesejahteraan 1.320 1.252 Social and welfare
Peralatan dan kebutuhan kantor 1.084 1.722 Office supplies and stationeries
Promosi dan iklan 1.073 701 Promotion and advertising
Asuransi 1.064 294 Insurance
Pengantaran kas 1.006 1.032 Cash delivery
Lain-lain 5.201 4.625 Others
Total 67.538 63.637 Total
25. BEBAN TENAGA KERJA 25. PERSONNEL EXPENSES
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Gaji dan bonus 127.589 103.651 Salaries and bonuses
Tunjangan dan honorarium 23.681 36.871 Benefits and honorarium
Imbalan pasca kerja (Catatan 28) 8.903 7.073 Post-employment benefits (Note 28)
Pendidikan dan pelatihan 4.716 4.795 Training and education
Total 164.889 152.390 Total
Rincian gaji dan tunjangan atas kelompok direksi, Details of salaries and benefits of directors,
dewan komisaris, dan kepada divisi adalah sebagai commissioners, and division head are as follows:
berikut:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31, 2025
Jumlah pejabat/ Gaji dan tunjangan/
Number of officers Salaries and benefits
Dewan Komisaris 4 14.442 Board of Commissioners
Direksi 4 27.768 Directors
Kepala Divisi 19 21.248 Division Head
Total 27 63.458 Total
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31, 2024
Jumlah pejabat/ Gaji dan tunjangan/
Number of officers Salaries and benefits
Dewan Komisaris 4 12.210 Board of Commissioners
Direksi 5 26.764 Directors
Kepala Divisi 23 20.870 Division Head
Total 32 59.844 Total
94
Page 546
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. PAJAK PENGHASILAN 26. INCOME TAX
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Pajak kini 21.754 49.263 Current tax
Pajak lalu 11 - Prior Year Tax
Pajak tangguhan 41.746 3.700 Deferred income tax
Beban pajak penghasilan - neto 63.511 52.963 Income tax expenses - net
Pajak kini Current tax
Rekonsiliasi antara laba sebelum pajak penghasilan A reconciliation between profit before income tax
menurut laporan laba rugi dan penghasilan per statement of profit or loss and other
komprehensif lain dengan laba kena pajak adalah comprehensive income and taxable income is as
sebagai berikut: follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Laba sebelum pajak penghasilan Profit before income tax per
menurut laporan laba rugi dan statement of profit or loss and
penghasilan komprehensif lain 290.609 254.677 other comprehensive income
Perbedaan temporer: Temporary differences:
Cadangan kerugian penurunan Allowance for impairment losses
nilai kredit (159.055) (41.107) on loans
Pencadangan atas karyawan 2.083 5.728 Employee accrual
Penyusutan aset tetap (1.341) (4.435) Depreciation of fixed assets
Cadangan kerugian penurunan Allowance for impairment losses
nilai selain kredit 1.446 1.668 on other than loans
Rugi (laba) yang belum direalisasi
Atas penurunan (kenaikan) Unrealized loss (gain) on decrease
nilai efek (33.476) 1.617 (increase) in value of securities
Penyusutan dan beban Depreciation and interest
bunga aset hak-guna expenses of right-of-use assets
dan liabilitas sewa (1.260) 477 and lease liabilities
Beban imbalan pasca kerja 1.848 1.894 Post-employment benefit expense
(189.755) (34.158)
Perbedaan tetap: Permanent differences:
Representasi dan sumbangan 1.125 791 Representation and donations
Transaksi reksadana (4.933) 326 Mutual funds transactions
Lain-lain 1.838 2.286 Others
(1.970) 3.403
Laba kena pajak 98.884 223.922 Taxable income
Perhitungan beban dan (tagihan) utang pajak kini The calculation of tax expenses and (receivable)
adalah sebagai berikut: liabilities are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Beban pajak kini (22%) 21.754 49.263 Current tax expense (22%)
Pajak dibayar dimuka pasal 25 (64.927) (47.866) Prepaid income tax article 25
(Tagihan) Utang pajak Tax (receivable) payable
(Catatan 15 dan 18) (43.173) 1.397 (Note 15 and 18)
95
Page 547
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. PAJAK PENGHASILAN (lanjutan) 26. INCOME TAX (continued)
Pajak kini (lanjutan) Current tax (continued)
Sesuai dengan laporan bulanan kepemilikan saham In accordance with monthly report on share
emiten atau perusahaan publik dari Biro ownership of issuers or public companies from the
Administrasi Efek tahun 2025 dan 2024 kepada Securities Administration Bureau for the year 2025
Bank, untuk tahun 2025 dan 2024 tidak memenuhi and 2024 submitted to the Bank, for the year 2025
persyaratan pengurangan tarif pajak sebesar 3%. and 2024, Bank has not met the requirement to the
3% lower tax rate.
Perhitungan pajak penghasilan untuk tahun yang The income tax calculation for the year ended
berakhir pada tanggal 31 Desember 2025 akan December 31, 2025 will be basis in filling Annual
menjadi dasar dalam pengisian Surat Corporate Income Tax Return.
Pemberitahuan Tahunan (SPT) Pajak Penghasilan
Badan.
Laba kena pajak dan pajak penghasilan Bank untuk The Bank’s taxable income and corporate income
tahun fiskal 2024 telah sesuai dengan Surat tax for fiscal year 2024 are in accordance with the
Pemberitahuan (SPT) yang disampaikan oleh Bank Annual Corporate Income Tax Returns filed by the
ke Kantor Pelaporan Pajak. Bank to the Tax Service Office.
Pada tanggal 5 Mei 2025, Bank menerima Surat On May 5, 2025, the Bank has received Notice of
Ketetapan Pajak Kurang Bayar No. Tax Underpayment Assessment (SKPKB) No.
00022/201/21/073/25 dan 00010/206/21/073/25 dari 00022/201/21/073/25 and 00010/206/21/073/25
DJP yang menyatakan kekurangan pembayaran from DGT ehich stated the tax underpayment for
Pajak Penghasilan (PPh) Pasal 21 dan 29 dengan Income Taxes of Art 21 and 29 amounting Rp521
masing-masing sebesar Rp521 dan Rp11. and Rp11, respectively.
Perusahaan telah membayar atas kurang bayar The Bank has paid the tax underpayment on May
pajak tersebut pada tanggal 28 Mei 2025 dan dicatat 28, 2025 and recorded as other tax expenses and
pada laporan laba rugi dan penghasilan recorded in statement of profit or loss and other
komprehensif lain. comprehensive income.
Pajak tangguhan Deferred tax
Aset dan liabilitas pajak tangguhan disesuaikan Deferred tax assets and liabilities have been
dengan tarif pajak yang berlaku pada periode ketika adjusted to the tax rates that are expected to apply
aset direalisasikan dan liabilitas diselesaikan at the period when the asset is realized or liability is
berdasarkan tarif pajak yang ditetapkan. settled, based on the tax rates that will be enacted.
Rincian dari aset dan liabilitas pajak tangguhan The details of the Bank’s deferred tax assets and
Bank adalah sebagai berikut: liabilities are as follows:
31 Desember/December 31, 2025
Dikreditkan
(dibebankan) ke
penghasilan
Dikreditkan Dampak komprehensif
(dibebankan) ke perubahan lain/Credited
laba rugi/ tarif pajak (charged)
Saldo awal/ Credited baru/impact to other Saldo akhir/
Beginning (charged) to on changes in comprehensive Ending
balance profit or loss tax rates income balance
Aset pajak tangguhan dampak Deferred tax asset effect
dari laba rugi from profit or loss
Cadangan kerugian penurunan
nilai kredit 77.982 (34.992) - - 42.990 Impairment losses on loans
Pencadangan atas karyawan 6.583 458 - - 7.041 Employee accrual
Penyusutan aset tetap (1.372) (295) - - (1.667) Depreciation of fixed assets
Penyusutan dan beban bunga Depreciation and interest expense of
aset hak-guna dan right-of-use assets
liabilitas sewa 531 (277) - - 254 and lease liabilities
Cadangan kerugian penurunan
nilai selain kredit 11.567 318 - - 11.885 Impairment losses other than loans
Rugi (laba) yang belum direalisasi
atas penurunan (kenaikan) Unrealized loss (gain) on decrease
nilai efek 342 (7.365) - - (7.023) (increase) in value of securities
Imbalan pasca kerja 2.065 407 - - 2.472 Post-employment benefits
96
Page 548
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. PAJAK PENGHASILAN (lanjutan) 26. INCOME TAX (continued)
Pajak tangguhan (lanjutan) Deferred tax (continued)
Rincian dari aset dan liabilitas pajak tangguhan The details of the Bank’s deferred tax assets and
Bank adalah sebagai berikut (lanjutan): liabilities are as follows (continued):
31 Desember/December 31, 2025
Dikreditkan
(dibebankan) ke
penghasilan
Dikreditkan Dampak komprehensif
(dibebankan) ke perubahan lain/Credited
laba rugi/ tarif pajak (charged)
Saldo awal/ Credited baru/impact to other Saldo akhir/
Beginning (charged) to on changes in comprehensive Ending
balance profit or loss tax rates income balance
Aset pajak tangguhan dampak Deferred tax asset effect
dari penghasilan from other comprehensive
komprehensif lain income
Revaluasi aset tetap (900) - - - (900) Revaluation of fixed assets
Rugi (laba) yang belum direalisasi
atas penurunan (kenaikan) Unrealized loss (gain) on decrease
nilai efek 2.794 - - (5.203) (2.409) (increase) in value of securities
Imbalan pasca kerja 4.445 - - 437 4.882 Post-employment benefits
Aset pajak tangguhan - neto 104.037 (41.746) - (4.766) 57.525 Deferred tax assets - net
31 Desember/December 31, 2024
Dikreditkan
(dibebankan) ke
penghasilan
Dikreditkan Dampak komprehensif
(dibebankan) ke perubahan lain/Credited
laba rugi/ tarif pajak (charged)
Saldo awal/ Credited baru/impact to other Saldo akhir/
Beginning (charged) to on changes in comprehensive Ending
balance profit or loss tax rates income balance
Aset pajak tangguhan dampak Deferred tax asset effect
dari laba rugi from profit or loss
Cadangan kerugian penurunan
nilai kredit 85.694 (21.243) 13.531 - 77.982 Impairment losses on loans
Pencadangan atas karyawan 4.597 1.260 726 - 6.583 Employee accrual
Penyusutan aset tetap (342) (976) (54) - (1.372) Depreciation of fixed assets
Penyusutan dan beban bunga Depreciation and interest expense of
aset hak-guna dan right-of-use assets
liabilitas sewa 368 105 58 - 531 and lease liabilities
Cadangan kerugian penurunan
nilai selain kredit 9.672 367 1.528 - 11.567 Impairment losses other than loans
Rugi (laba) yang belum direalisasi
atas penurunan (kenaikan) Unrealized loss (gain) on decrease
nilai efek (14) 356 - - 342 (increase) in value of securities
Imbalan pasca kerja 1.423 417 225 - 2.065 Post-employment benefits
Aset pajak tangguhan dampak Deferred tax asset effect
dari penghasilan from other comprehensive
komprehensif lain income
Revaluasi aset tetap (1.411) - - 511 (900) Revaluation of fixed assets
Rugi (laba) yang belum direalisasi
atas penurunan (kenaikan) Unrealized loss (gain) on decrease
nilai efek 1.253 - 198 1.343 2.794 (increase) in value of securities
Imbalan pasca kerja 3.906 - 616 (77) 4.445 Post-employment benefits
Aset pajak tangguhan - neto 105.146 (19.714) 16.828 1.777 104.037 Deferred tax assets - net
Manajemen berkeyakinan bahwa aset pajak Management believes that the deferred tax assets
tangguhan dapat dipulihkan kembali melalui can be fully recovered through future taxable
penghasilan kena pajak di masa yang akan datang. income.
97
Page 549
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. PAJAK PENGHASILAN (lanjutan) 26. INCOME TAX (continued)
Rekonsiliasi antara beban pajak penghasilan - neto A reconciliation between the income tax expense -
dan hasil perkalian laba akuntansi sebelum pajak net and the amounts computed by applying the
dengan tarif pajak efektif yang berlaku adalah effective tax rates to profit before income tax is as
sebagai berikut: follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Laba sebelum pajak menurut Profit before income tax per statement
laporan laba rugi dan of profit or loss and
penghasilan komprehensif lain 290.609 254.677 other comprehensive income
Beban pajak (22%) 63.934 56.029 Tax expense (22%)
Koreksi pajak penghasilan Correction of previous year
tahun sebelumnya 11 - income tax
Dampak perubahan tarif pajak - (3.814) Impact on changes in tax rate
Pengaruh pajak atas perbedaan tetap (434) 748 Tax effect on permanent differences
Beban pajak penghasilan - neto 63.511 52.963 Income tax expense - net
Tarif pajak efektif 21,85% 20,80% Effective tax rate
Perubahan Tarif Pajak Badan Changes in Corporate Tax Rate
Pada bulan Oktober 2021, Pemerintah Indonesia In October 2021, the Government of Indonesia
mengesahkan Undang-Undang No. 7 Tahun 2021 approved the Law No. 7 Year 2021 (“Law
(“UU No.7/2021”) tentang harmonisasi peraturan No.7/2021”) related to harmonisation of tax
perpajakan. Beberapa tujuan UU No.7/2021 adalah regulations. Some purposes of Law No.7/2021 are
untuk meningkatkan pertumbuhan perekonomian to increase sustainable economic growth and
yang berkelanjutan dan mendukung percepatan support the acceleration of economic recovery,
pemulihan ekonomi, mewujudkan sistem realize a tax system that is more just with legal
perpajakan yang lebih berkeadilan dan berkepastian certainty, implement administrative reforms,
hukum, melaksanakan reformasi administrasi, consolidated taxation policies, and expansion of the
kebijakan perpajakan yang konsolidatif, dan tax base, as well as increasing Taxpayer voluntary
perluasan basis pajak, serta meningkatkan compliance.
kepatuhan sukarela Wajib Pajak.
Sejumlah perubahan peraturan perpajakan yang Some changes in tax regulations from the
terjadi dengan penerapan UU No.7/2021 antara lain implementation of Law No.7/2021, among others,
adalah sebagai berikut: are as follows:
a. Pemberlakuan tarif pajak penghasilan badan a. The application of the corporate income tax rate
menjadi 22% mulai Tahun Pajak 2022, dan to 22% starting from the 2022 Fiscal Year, and
Perusahaan Terbuka dalam negeri yang for domestic public listed companies that fulfill
memenuhi kriteria tertentu dapat memperoleh certain additional criteria will be eligible for a tax
tarif pajak sebesar 3% lebih rendah dari tarif rate which is lower by 3% from the above
pajak yang disebutkan di atas; mentioned tax rate;
b. Kenaikan tarif PPN dari 10% menjadi 11% yang b. VAT rate increase from 10% to 11% which will
mulai berlaku 1 April 2022, kemudian menjadi take effect on April 1, 2022, then to 12% which
12% yang mulai berlaku paling lambat pada will take effect no later than January 1, 2025;
tanggal 1 Januari 2025;
Perubahan tarif pajak diatur lebih lanjut pada Pasal The changes of tax rate was regulated further in
65 Peraturan Pemerintah Republik Indonesia No. 55 Article 65 Government Regulation of Republic of
Tahun 2022 tanggal 20 Desember 2022 tentang Indonesia No. 55 Year 2022 dated December 20,
Penurunan Tarif Pajak Penghasilan Bagi Wajib 2022 regarding Income Tax Rates Reduction for
Pajak Badan Dalam Negeri Yang Berbentuk Domestic Public Listed Entities, therefore the Bank
Perseroan Terbuka sehingga Bank dapat had acquired 3% lower tax rate as is stated in
memperoleh tarif sebesar 3% lebih rendah dari tarif Article 64.
sebagaimana dimaksud dalam Pasal 64.
98
Page 550
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. PAJAK PENGHASILAN (lanjutan) 26. INCOME TAX (continued)
Pada 10 Oktober 2024, Pemerintah menerbitkan On October 10, 2024, the Government issued
Peraturan Menteri Keuangan Nomor 74 Tahun 2024 Minister of Finance Regulation (PMK) Number 74
tentang Pembentukan Cadangan Piutang Tak Year 2024 concerning Establishment of Allowance for
Tertagih yang Boleh Dikurangkan dari Penghasilan Doubtful Accounts that can be Deducted from Gross
Bruto. Sesuai dengan ketentuan peralihan dalam Income. Based on the transitional provisions in the
Peraturan Menteri Keuangan Republik Indonesia Regulation of the Minister of Finance of the Republic
Nomor 74 Tahun 2024, Bank telah melaksanakan of Indonesia No. 74 Year 2024, Bank has calculated
perhitungan nilai tercatat cadangan piutang tak the carrying value of the allowance for doubtful
tertagih untuk awal tahun fiskal 2024 dan selisih accounts for the beginning of the fiscal year 2024,
lebih telah diakui parsial sebagai biaya yang and the excess has been recognized partially as an
dibebankan untuk tahun fiskal 2024 kemudian sisa expense charged to the fiscal year 2024 then the
lebihnya akan diakui sebagai biaya yang excess left will be recognized as an expense to the
dibebankan untuk tahun fiskal 2025. fiscal year 2025.
Pajak penghasilan Pilar 2 Pillar 2 income taxes
Aturan Pajak Minimum Global (Global Anti-base The Global Anti-base Erosion Rule (“Pillar 2” model)
Erosion Rule atau model “Pilar 2”) telah diadopsi di were adopted in Indonesia at the end of 2024 and are
Indonesia pada akhir tahun 2024 dan berlaku mulai applicable starting from January 1, 2025. The Group
1 Januari 2025. Grup telah melakukan penilaian has performed an assessment of the Group’s
atas potensi eksposur Grup terhadap pajak potential exposure to Pillar 2 income taxes. This
penghasilan Pilar 2. Penilaian ini didasarkan pada assessment is based on the most recent information
informasi terbaru yang tersedia mengenai kinerja available regarding the financial performance of the
keuangan entitas-entitas konstituen dalam Grup. constituent entities in the Group. Based on this
Berdasarkan penilaian tersebut, Grup tidak assessment, the Group is not within the scope of
termasuk dalam lingkup pajak penghasilan Pilar 2 Pillar 2 income tax, and therefore, the Group does not
sehingga Grup tidak mengharapkan adanya potensi expect a potential exposure to Pillar 2 top-up taxes.
eksposur terhadap pajak tambahan Pilar 2.
27. LABA PER SAHAM 27. EARNINGS PER SHARE
Berikut ini adalah data yang digunakan untuk The computation of basic earnings per share
perhitungan laba per saham dasar yang attributable to the owners of the Bank is based on
diatribusikan kepada pemilik entitas induk: the following data:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Laba untuk perhitungan Earnings for computation of
per saham dasar: basic earnings per share:
Laba bersih 227.098 201.714 Net profit
Total saham (dalam angka penuh) Numbers of shares (in full amount)
Total rata-rata tertimbang saham Weighted average number of
biasa untuk perhitungan laba ordinary shares for computation of
per saham dasar/dilusian 23.970.997.103 23.970.997.103 basic/diluted earnings per share
Laba per lembar saham Earning per share
(nilai penuh) 9,4 8,4 (full amount)
99
Page 551
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
28. LIABILITAS IMBALAN KERJA 28. LIABILITIES FOR EMPLOYEE BENEFITS
Bank menyelenggarakan program pensiun imbalan The Bank established defined benefit pension plan
pasti untuk semua karyawan lokal. Program ini covering all the local permanent employees. This
memberikan imbalan pensiun berdasarkan plan provides pension benefits based on years of
penghasilan dasar pensiun dan masa kerja service and salaries of the employees.
karyawan.
2025
Liabilitas Beban imbalan
Imbalan kerja/ kerja karyawan/
Liabilities for Post-employment
Employee benefit benefit expense
Karyawan permanen 33.414 8.315 Permanent employees
Karyawan kontrak 589 588 Contract employees
Total 34.003 8.903 Total
2024
Liabilitas Beban imbalan
Imbalan kerja/ kerja karyawan/
Liabilities for Post-employment
Employee benefit benefit expense
Karyawan permanen 29.584 6.445 Permanent employees
Karyawan kontrak 628 628 Contract employees
Total 30.212 7.073 Total
Bank membukukan liabilitas imbalan kerja untuk The Bank made provision for employee benefits
karyawan sesuai dengan Undang-Undang Cipta liability for employees in accordance with Omnibus
Kerja No. 11 Tahun 2020 pada tanggal Law on Job Creation No. 11 Year 2020 as of
31 Desember 2025 dan 2024. Terdapat 284 dan 266 December 31, 2025 and 2024. There were 284 and
karyawan yang berhak atas imbalan pada tanggal 266 employees entitled to the benefits as of
31 Desember 2025 dan 2024 (tidak diaudit). December 31, 2025 and 2024, respectively
(unaudited).
Perhitungan imbalan pasca kerja dihitung oleh The cost of providing post-employment benefits is
aktuaris independen Kantor Konsultan Aktuaria calculated by an independent actuary, Actuarial
Riana & Rekan untuk tahun yang berakhir pada Consulting Firm Riana & Rekan for the years ended
tanggal 31 Desember 2025 dan 2024, dengan December 31, 2025 and 2024, respectively using
menggunakan asumsi utama sebagai berikut: the following key assumptions:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Usia pensiun normal 55 tahun/years 55 tahun/years Normal pension age
Tingkat diskonto 6,25% per tahun/per annum 7,00% per tahun/per annum Discount rate per annum
Tingkat kenaikan gaji 6,50% per tahun/per annum 6,50% per tahun/per annum Salary increment rate per annum
Tingkat pengembalian DPLK 7,00% per tahun/per annum 7,00% per tahun/per annum DPLK rate of return
Tingkat cacat 5% dari/from TMI-IV-2019 5% dari/from TMI-IV-2019 Disability rate
Tingkat kematian 100% dari/from TMI-IV-2019 100% dari/from TMI-IV-2019 Mortality rate
Tingkat pengunduran diri 10% untuk karyawan 10% untuk karyawan Resignation rate
dibawah 35 tahun dan dibawah 35 tahun dan
akan menurun secara linear akan menurun secara linear
sampai 0% pada usia 55 tahun/ sampai 0% pada usia 55 tahun/
10% for employees under 10% for employees under
age 35 and reducing linearly age 35 and reducing linearly
up to 0% at 55 years old up to 0% at 55 years old
100
Page 552
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
28. LIABILITAS IMBALAN KERJA (lanjutan) 28. LIABILITIES FOR EMPLOYEE BENEFITS
(continued)
Beban imbalan pasca kerja yang diakui di laporan The details of post-employment benefits expense
laba rugi dan penghasilan komprehensif lain adalah: recognized in the statements of profit or loss and
other comprehensive income are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Diakui pada laba rugi Recognized in profit or loss
Biaya jasa kini 4.131 3.771 Current service cost
Biaya bunga 1.967 1.802 Interest cost
Biaya jasa lalu (486) - Past service cost
Perubahan biaya jasa skema Change in service cost
manfaat sebelumnya - 872 of the previous benefit scheme
Biaya kelebihan pembayaran 2.703 - Overpayment cost
Total 8.315 6.445 Total
Mutasi nilai kini liabilitas imbalan pasti pada tahun Movements in the present value of the defined
berjalan adalah sebagai berikut: benefit obligation are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Saldo awal 29.584 28.041 Beginning balance
Beban imbalan Employment benefits
pasca kerja 8.315 6.445 expense
Pengukuran kembali: Remeasurements:
Penyesuaian pengalaman 1.985 (351) Experience adjustment
Pembayaran manfaat (6.470) (4.551) Benefits paid
Total 33.414 29.584 Total
Tabel berikut menunjukan analisa sensitivitas nilai The tables below show the sensitivity analysis of
kini liabilitas imbalan kerja diasumsikan terdapat the present value of employee benefit obligation in
perubahan atas tingkat diskonto dan tingkat the assumed changes in the discount rate and
kenaikan upah (tidak diaudit): salary increment rate (unaudited):
31 Desember/December 31, 2025
Tingkat diskonto/ Tingkat kenaikan gaji/
Discount rate Salary increment rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase 1% Decrease 1% Increase 1% Decrease 1%
Nilai kini kewajiban Present value of
imbalan kerja karyawan 31.674 35.346 35.472 31.528 employee benefit obligation
Biaya jasa kini 3.898 4.395 4.453 3.842 Current service cost
31 Desember/December 31, 2024
Tingkat diskonto/ Tingkat kenaikan gaji/
Discount rate Salary increment rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase 1% Decrease 1% Increase 1% Decrease 1%
Nilai kini kewajiban Present value of
imbalan kerja karyawan 28.126 31.191 31.315 27.988 employee benefit obligation
Biaya jasa kini 3.565 4.002 4.055 3.515 Current service cost
101
Page 553
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
28. LIABILITAS IMBALAN KERJA (lanjutan) 28. LIABILITIES FOR EMPLOYEE BENEFITS
(continued)
Analisis sensitivitas yang disajikan di atas mungkin The sensitivity analysis presented above may not be
tidak mewakili perubahan yang sebenarnya dalam representative of the actual change in the defined
liabilitas imbalan pasti mengingat bahwa perubahan benefit obligation as it is unlikely that the change in
asumsi terjadinya tidak terisolasi satu sama lain assumptions would occur in isolation of one another
karena beberapa asumsi tersebut mungkin as some of the assumptions may be correlated.
berkorelasi.
Selanjutnya, dalam menyajikan analisis sensitivitas Furthermore, in presenting the above sensitivity
di atas, nilai kini liabilitas imbalan pasti dihitung analysis, the present value of the defined benefit
dengan menggunakan metode projected unit credit obligation has been calculated using the projected
pada akhir periode pelaporan, yang sama dengan unit credit method at the end of the reporting period,
yang diterapkan dalam menghitung liabilitas which is the same as that applied in calculating the
manfaat pasti yang diakui dalam laporan posisi defined benefit obligation recognized in the
keuangan. statement of financial position.
Tidak ada perubahan dalam metode dan asumsi There was no change in the methods and
yang digunakan dalam penyusunan analisis assumptions used in preparing the sensitivity
sensitivitas dari tahun sebelumnya. analysis from prior year.
Jatuh tempo dari liabilitas imbalan kerja pada The maturity of the benefits obligation as of
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 are as follows:
sebagai berikut: (tidak diaudit) (unaudited)
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Dalam waktu 12 bulan berikutnya 4.414 2.760 Within the next 12 months
Antara 1 dan 5 tahun 3.962 3.840 Between 1 and 5 years
Antara 5 dan 10 tahun 10.488 7.614 Between 5 and 10 years
Di atas 10 tahun 14.550 15.370 Beyond 10 years
Total 33.414 29.584 Total
Durasi rata-rata liabilitas imbalan kerja pada The average duration of employees’ benefits
tanggal-tanggal 31 Desember 2025 and 2024 liability as of December 31, 2025 and 2024 are
adalah masing-masing 9,82 dan 9,26 tahun (tidak 9.82 and 9.26 years, respectively (unaudited).
diaudit).
102
Page 554
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
TRANSACTIONS WITH RELATED PARTIES
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Element of transactions
PT Asuransi Dayin Mitra Tbk Entitas di bawah pengendalian Simpanan, biaya dibayar di muka,
pemegang saham Bank/ beban asuransi, dan beban bunga/
Entity under control of the Deposits, prepaid expense, insurance
shareholder of the Bank expense, and interest expense
PT Datindo Entrycom Entitas di bawah pengendalian Simpanan dan beban bunga/Deposits
pemegang saham Bank/ and interest expense
Entity under control of the
shareholder of the Bank
PT Equity Development Investment Tbk Pemegang saham Bank/The Simpanan dan beban bunga/Deposits
shareholder of the Bank and interest expense
PT Equity Finance Indonesia Entitas di bawah pengendalian Kredit, simpanan, pendapatan bunga
pemegang saham Bank/ yang masih akan diterima,
Entity under control of the pendapatan bunga, dan beban
shareholder of the Bank bunga/Loans, deposits, accrued
interest receivable, interest revenue,
and interest expense
PT Equity Life Indonesia Entitas di bawah pengendalian Simpanan, akumulasi dana program
pemegang saham Bank/ asuransi, dan beban bunga/Deposits,
Entity under control of the accumulated fund insurance program,
shareholder of the Bank and interest expense
PT Equity Sekuritas Indonesia Entitas di bawah pengendalian Simpanan dan beban bunga/Deposits
pemegang saham Bank/ and interest expense
Entity under control of the
shareholder of the Bank
PT Equity Aset Manajemen Entitas di bawah pengendalian Simpanan dan beban bunga/Deposits
pemegang saham Bank/ and interest expense
Entity under control of the
shareholder of the Bank
PT Lumbung Sari Entitas di bawah pengendalian Simpanan dan beban bunga/Deposits
pemegang saham Bank/ and interest expense
Entity under control of the
shareholder of the Bank
PT Medicom Prima Entitas di bawah pengendalian Simpanan dan beban bunga/Deposits
pemegang saham Bank/ and interest expense
Entity under control of the
shareholder of the Bank
PT Indonesia Prima Property Entitas yang memiliki personil Kredit, simpanan, pendapatan bunga
manajemen kunci yang masih akan diterima
yang sama dengan Bank/ pendapatan bunga, dan beban
Entity which has the same bunga/Loans, deposits, accrued
Key Management Personnel interest receivable, interest revenue,
with the Bank and interest expense
PT Ventura Investasi Prima Entitas di bawah pengendalian Kredit, simpanan, pendapatan bunga
pemegang saham Bank/ yang masih akan diterima,
Entity under control of the pendapatan bunga, dan beban
shareholder of the Bank bunga/Loans, deposits, accrued
interest receivable, interest revenue,
and interest expense
PT Ventura Investasi Utama Entitas di bawah pengendalian Kredit, simpanan, pendapatan bunga
pemegang saham Bank/ yang masih akan diterima,
Entity under control of the pendapatan bunga, dan beban
shareholder of the Bank bunga/Loans, deposits, accrued
interest receivable, interest revenue,
and interest expense
103
Page 555
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
(lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Element of transactions
Dewan Komisaris, Direksi, Kepala Manajemen Bank/The Bank’s Kredit, simpanan, pendapatan bunga
Divisi, dan Kepala Bagian di bawah management yang masih akan diterima,
Direksi langsung/Board of pendapatan bunga, dan beban bunga/
Commissioners, Directors, Division Loans, deposits, accrued interest
Heads, and Department Head directly receivable, interest revenue,and
under Directors interest expense
Laporan Posisi Keuangan Statement of Financial Position
a. Kredit - neto a. Loans - net
31 Desember/December 31, 2025 31 Desember/December 31, 2024
Persentase/ Persentase/
Total Percentage Total Percentage
Aset Assets
Kredit (Catatan 10) Loans (Note 10)
PT Ventura Investasi Prima 8.168 0,07% 12.219 0,12% PT Ventura Investasi Prima
PT Ventura Investasi Utama 1.992 0,02% 6.404 0,06% PT Ventura Investasi Utama
PT Equity Finance Indonesia 768 0,01% 1.030 0,01% PT Equity Finance Indonesia
PT Indonesia Prima Property, Tbk 14.981 0,13% - 0,00% PT Indonesia Prima Property, Tbk
Manajemen kunci 4.356 0,04% 15.059 0,15% Key Management
Subtotal 30.265 0,27% 34.712 0,34% Subtotal
Cadangan kerugian Allowance for
penurunan nilai (8.319) - (3.012) - impairment losses
Neto 21.946 0,19% 31.700 0,31% Net
b. Aset lain-lain b. Other assets
31 Desember/December 31, 2025 31 Desember/December 31, 2024
Persentase/ Persentase/
Total Percentage Total Percentage
Aset Assets
Aset lain-lain (Catatan 15) Other assets (Note 15)
Akumulasi dana program asuransi Accumulated fund insurance program
PT Equity Life Indonesia 11.723 0,10% 13.448 0,13% PT Equity Life Indonesia
Biaya dibayar dimuka Prepaid expense
PT Asuransi Dayin Mitra, Tbk 39 0,00% 16 0,00% PT Asuransi Dayin Mitra, Tbk
Pendapatan bunga yang masih Accrued interest
akan diterima receivable
PT Ventura Investasi Prima 19 0,00% 28 0,00% PT Ventura Investasi Prima
PT Ventura Investasi Utama 8 0,00% 7 0,00% PT Ventura Investasi Utama
PT Equity Finance Indonesia 1 0,00% 1 0,00% PT Equity Finance Indonesia
PT Indonesia Prima Property 57 0,01% - 0,00% PT Indonesia Prima Property Tbk
Manajemen kunci 6 0,00% 16 0,00% Key Management
Total 11.853 0,11% 13.516 0,13% Total
104
Page 556
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
(lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Laporan Posisi Keuangan (lanjutan) Statement of Financial Position (continued)
c. Simpanan c. Deposits
31 Desember/December 31, 2025 31 Desember/December 31, 2024
Persentase/ Persentase/
Total Percentage Total Percentage
Liabilitas Liabilities
Simpanan (Catatan 16) Deposits (Note 16)
Giro Demand deposits
Entitas 3.718 0,05% 4.393 0,06% Entity
Manajemen kunci 4 0,00% 1 0,00% Key management
Subtotal 3.722 0,05% 4.394 0,06% Subtotal
Tabungan Savings deposits
Entitas 3.991 0,05% 3.203 0,05% Entity
Manajemen kunci 8.023 0,10% 18.312 0,26% Key management
Subtotal 12.014 0,15% 21.515 0,31% Subtotal
Deposito Time deposits
Entitas 56.157 0,74% 90.350 1,31% Entity
Manajemen kunci 23.097 0,30% 25.313 0,37% Key management
Subtotal 79.254 1,04% 115.663 1,68% Subtotal
Total 94.990 1,24% 141.572 2,05% Total
d. Liabilitas imbalan kerja d. Post-employment benefit obligation
31 Desember/December 31, 2025 31 Desember/December 31, 2024
Persentase/ Persentase/
Total Percentage Total Percentage
Present value of
Nilai kini kewajiban imbalan kerja employee benefit obligation
Manajemen kunci 8.403 0,11% 4.809 0,07% Key management
Total 8.403 0,11% 4.809 0,07% Total
105
Page 557
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
(lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lain Comprehensive Income
a. Pendapatan bunga a. Interest income
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2025 2024
Persentase/ Persentase/
Total Percentage Total Percentage
Pendapatan Income
Pendapatan bunga Interest income
PT Ventura Investasi PT Ventura
Utama 518 0,07% 1.145 0,16% Investasi Utama
PT Ventura Investasi Prima 1.126 0,16% 1.569 0,22% PT Ventura Investasi Prima
PT Equity Finance PT Equity Finance
Indonesia 101 0,01% 128 0,02% Indonesia
PT Indonesia Prima PT Indonesia Prima
Property Tbk 1.385 0,19% - 0,00% Property Tbk
Manajemen kunci 345 0,05% 742 0,10% Key management
Total 3.475 0,48% 3.584 0,50% Total
b. Beban bunga b. Interest expense
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2025 2024
Persentase/ Persentase/
Total Percentage Total Percentage
Beban Expense
Beban bunga Interest expense
Entitas 1.884 0,64% 1.448 0,58% Entity
Manajemen kunci 776 0,26% 786 0,32% Key management
Total 2.660 0,90% 2.234 0,90% Total
c. Beban asuransi c. Insurance expense
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2025 2024
Persentase/ Persentase/
Total Percentage Total Percentage
Beban Expense
Beban umum dan General and administrative
Administrasi (Catatan 24) expense (Note 24)
PT Asuransi Dayin Mitra 295 0,44% 294 0,46% PT Asuransi Dayin Mitra
d. Beban tenaga kerja d. Personnel expense
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2025 2024
Persentase/ Persentase/
Total Percentage Total Percentage
Beban Expense
Beban tenaga kerja (Catatan 25) Personnel expenses (Note 25)
Manajemen kunci 63.458 38,49% 59.844 39,27% Key management
106
Page 558
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30. KOMITMEN DAN KONTINJENSI 30. COMMITMENTS AND CONTINGENCIES
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Tagihan komitmen Commitment Receivable
Posisi pembelian spot Unsettled spot bought
yang masih berjalan 66.700 64.380 transactions
Total Tagihan Komitmen 66.700 64.380 Total commitment receivable
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada nasabah
yang belum digunakan 464.302 313.741 Unused facilities
L/C yang irrecoverable dan masih Outstanding irrecoverable
berjalan dalam rangka ekspor Letter of Credit (L/C)
dan impor 11.862 14.717 for export and import
Posisi penjualan spot Unsettled spot bought
yang masih berjalan 233.450 77.256 transactions
Total Liabilitas Komitmen 709.614 405.714 Total commitment liabilities
Liabilitas kontinjensi Contingent liabilities
Bank garansi 10.482 10.482 Bank guarantee
Total Liabilitas Kontinjensi 10.482 10.482 Total Contingent Liabilities
Total Liabilitas
Kontinjensi - Neto (10.482) (10.482) Total Contingent Liabilities - Net
Rekening administratif dalam valuta asing adalah Administrative account in foreign currencies are as
sebagai berikut: follows:
31 Desember/December 31, 2025 31 Desember/December 31, 2024
Mata uang Ekuivalen Mata uang Ekuivalen
asing/ dalam Rupiah/ asing/ dalam Rupiah/
Foreign Equivalent in Foreign Equivalent in
currencies*) Rupiah currencies*) Rupiah
Rekening administratif Administrative accounts
Pinjaman diberikan yang
belum digunakan USD 888 15 888 14 Unused facilities
Posisi pembelian spot yang Unsettled spot bought
masih berjalan USD 4.000.000 66.700 4.000.000 64.380 transactions
Posisi penjualan spot yang Unsettled spot bought
masih berjalan USD 14.000.000 233.450 4.800.000 77.256 transactions
Total rekening administratif 300.165 141.650 Total administrative accounts
*) Angka penuh *) Full amount
Berikut adalah perubahan cadangan kerugian The following are changes allowance for impairment
penurunan nilai rekening administratif untuk tahun losses on administrative account for the years ended
yang berakhir pada tanggal-tanggal 31 Desember December 31, 2025 and 2024:
2025 dan 2024:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 472 - - 472 December 31, 2023
Pembentukan (pembalikan) Expense (reversal)
tahun berjalan (282) - - (282) in current year
31 Desember 2024 190 - - 190 December 31, 2024
Pembentukan (pembalikan) Expense (reversal)
tahun berjalan 25 - - 25 in current year
31 Desember 2025 215 - - 215 December 31, 2025
107
Page 559
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. ASET DAN LIABILITAS MONETER DALAM MATA 31. MONETARY ASSETS AND LIABILITIES
UANG ASING DENOMINATED IN FOREIGN CURRENCIES
Posisi aset dan liabilitas moneter dalam valuta asing The balances of monetary assets and liabilities
adalah sebagai berikut: denominated in foreign currencies are as follows:
31 Desember/December 31, 2025 31 Desember/December 31, 2024
Mata uang Ekuivalen Mata uang Ekuivalen
asing/ dalam Rupiah/ asing/ dalam Rupiah/
Foreign Equivalent in Foreign Equivalent in
currencies*) Rupiah currencies*) Rupiah
Aset Assets
Kas USD 104.988 1.751 42.888 690 Cash
SGD 350 4 350 4
Current account with
Giro pada Bank Indonesia USD 1.353.860 22.576 5.350.353 86.114 Bank Indonesia
Current account with
Giro pada bank lain USD 4.831.452 80.564 23.306.503 375.118 other banks
SGD 175.962 2.281 182.579 2.163
EUR 64.782 1.268 47.934 803
CNY 122.318 292 100.175 221
JPY 5.020.022 535 1.765.125 182
AUD 17.773 198 12.039 120
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain USD - - 71.000.000 1.142.745 and other banks
Efek-efek USD 13.187.208 219.897 30.988.562 498.761 Securities
Kredit Loans
Pihak ketiga USD 2.249.112 37.504 2.249.112 36.199 Third parties
Aset lain-lain USD 78.198 1.304 248.992 4.008 Other assets
Total aset 368.174 2.147.128 Total assets
Liabilitas Liabilities
Liabilitas segera USD 19.970 333 7.038.119 113.279 Immediate liabilities
Simpanan Deposits
Pihak berelasi USD 145.568 2.428 49.084 790 Related parties
Pihak ketiga USD 11.449.029 190.913 125.906.617 2.026.467 Third parties
Liabilitas lain-lain USD 21.779 363 200.282 3.223 Other liabilities
JPY 77.100 8 77.200 8
Total liabilitas 194.045 2.143.767 Total liabilities
Aset (Liabilitas) - neto 174.129 3.361 Assets (Liabilities) - net
*) Angka penuh *) Full amount
32. INFORMASI SEGMEN 32. SEGMENT INFORMATION
Bank melaporkan segmen operasi berdasarkan The Bank’s reported operating segment in
PSAK 108 berdasarkan produk dan jasa yang accordance with PSAK 108 based on products and
dikelompokkan dalam kategori sebagai berikut: services, with details as follows:
Perbankan Bank
Produk dan jasa atas transaksi dengan bank Products and services of transactions with other
lain. banks.
Konsumer Consumer
Produk dan jasa atas transaksi dengan Products and services of transactions with
nasabah. customers.
Treasuri Treasury
Produk dan jasa atas transaksi yang dilakukan Products and services on the transactions
pada divisi treasuri, selain transaksi yang made on the treasury division, other than
dilakukan dengan bank lain dan nasabah. transactions conducted with other banks and
customers.
Lainnya Others
Merupakan transaksi yang tidak dapat A transaction that cannot be grouped in the
dikelompokkan dalam kategori di atas. above categories.
108
Page 560
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
32. INFORMASI SEGMEN (lanjutan) 32. SEGMENT INFORMATION (continued)
Segmen Operasi Operating Segments
Informasi segmen operasi adalah sebagai berikut: The operating segment information is as follows:
Tanggal 31 Desember 2025 dan untuk Tahun yang Berakhir pada Tanggal Tersebut/
As of December 31, 2025 and For the Year then Ended
Bank/ Konsumer/ Treasuri/ Lain-lain/
Banking Consumer Treasury Others Total
PENDAPATAN REVENUES
Pendapatan bunga 6.661 513.799 193.625 - 714.085 Interest revenues
Pendapatan operasional lainnya - 11.706 67.518 12.276 91.500 Other operating revenues
Total 6.661 525.505 261.143 12.276 805.585 Total
BEBAN EXPENSES
Beban bunga 73 294.945 355 12.586 307.959 Interest expenses
Beban operasional - (36.545) 51 238.093 201.599 Operating expenses
Total 73 258.400 406 250.679 509.558 Total
Pendapatan/(beban) Non-operating
non operasional - - - (5.418) (5.418) income/(expenses)
Laba sebelum pajak 6.588 267.105 260.737 (243.821) 290.609 Profit before income tax
Laba bersih tahun berjalan 227.098 Net profit for the year
Keuntungan komprehensif lain 16.898 Other comprehensive loss
Total laba komprehensif 243.996 Total comprehensive income
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Kas - - - 51.492 51.492 Cash
Current account
Giro pada Bank Indonesia 520.644 - - - 520.644 with Bank Indonesia
Current account with
Giro pada bank lain - neto 85.084 - - - 85.084 other banks - net
Penempatan pada Bank Indonesia - - Placements with Bank Indonesia
dan bank lain - neto 1.029.291 - - - 1.029.291 and other banks - net
Efek-efek 3.697.790 - 3.697.790 Securities
Reverse Repo - - 43.494 - 43.494 Reverse Repo
Kredit - neto - 5.617.697 - - 5.617.697 Loans - net
Tagihan akseptasi - 5.311 - - 5.311 Acceptance receivables
Aset tetap - neto - - 61.916 61.916 Fixet assets - net
Aset hak-guna - neto - - 8.666 8.666 Right-of-use assets - net
Aset takberwujud - neto - - 9.894 9.894 Intangible assets - net
Aset pajak tangguhan - - 57.525 57.525 Deffered tax assets
Aset lainnya 78 33.985 14.852 102.671 151.586 Other assets
Total Aset 1.635.097 5.656.993 3.756.136 292.164 11.340.390 Total Assets
LIABILITAS LIABILITIES
Simpanan 7.503.471 7.503.471 Deposits
Simpanan dari bank lain 4.002 4.002 Deposits from other banks
Liabilitas lainnya 5.658 43.612 353 94.017 143.640 Other liabilities
Total Liabilitas 9.660 7.547.083 353 94.017 7.651.113 Total Liabilities
Penyusutan dan amortisasi - - - 15.976 15.976 Depreciation and amortization
Beban kerugian penurunan nilai - (36.993) 51 - (36.942) Provision for impairment losses
109
Page 561
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
32. INFORMASI SEGMEN (lanjutan) 32. SEGMENT INFORMATION (continued)
Segmen Operasi (lanjutan) Operating Segments (continued)
Informasi segmen operasi adalah sebagai berikut The operating segment information is as follows
(lanjutan): (continued):
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut/
As of December 31, 2024 and For the Year then Ended
Bank/ Konsumer/ Treasuri/ Lain-lain/
Banking Consumer Treasury Others Total
PENDAPATAN REVENUES
Pendapatan bunga 45.188 484.377 193.636 - 723.201 Interest revenues
Pendapatan operasional lainnya - 36.724 17.128 14.359 68.211 Other operating revenues
Total 45.188 521.101 210.764 14.359 791.412 Total
BEBAN EXPENSES
Beban bunga 72 248.047 80 10.633 258.832 Interest expenses
Beban operasional - 50.981 1.631 220.442 273.054 Operating expenses
Total 72 299.028 1.711 231.075 531.886 Total
Pendapatan/(beban) Non-operating
non operasional - - - (4.849) (4.849) income/(expenses)
Laba sebelum pajak 45.116 222.073 209.053 (221.565) 254.677 Profit before income tax
Laba bersih tahun berjalan 201.714 Net profit for the year
Keuntungan komprehensif lain (635) Other comprehensive loss
Total laba komprehensif 201.079 Total comprehensive income
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Kas - - - 45.628 45.628 Cash
Current account
Giro pada Bank Indonesia 372.189 - - - 372.189 with Bank Indonesia
Current account with
Giro pada bank lain - neto 378.669 - - - 378.669 other banks - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - neto 1.636.563 - - - 1.636.563 and other banks - net
Efek-efek - - 2.837.347 - 2.837.347 Securities
Kredit - neto - 4.780.131 - - 4.780.131 Loans - net
Tagihan akseptasi - 11.617 - - 11.617 Acceptance receivables
Aset tetap - neto - - - 63.141 63.141 Fixet assets - net
Aset hak-guna - neto - - - 12.346 12.346 Right-of-use assets - net
Aset takberwujud - neto - - - 10.703 10.703 Intangible assets - net
Aset pajak tangguhan - - - 104.037 104.037 Deffered tax assets
Aset lainnya 384 31.420 17.477 56.598 105.879 Other assets
Total Aset 2.387.805 4.823.168 2.854.824 292.453 10.358.250 Total Assets
LIABILITAS LIABILITIES
Simpanan - 6.653.778 - - 6.653.778 Deposits
Simpanan dari bank lain 2.143 - - - 2.143 Deposits from other banks
Liabilitas lainnya 124.903 38.920 283 92.942 257.048 Other liabilities
Total Liabilitas 127.046 6.692.698 283 92.942 6.912.969 Total Liabilities
Penyusutan dan amortisasi - - - 15.309 15.309 Depreciation and amortization
Beban kerugian penurunan nilai - 44.122 (78) 6.300 50.344 Provision for impairment losses
110
Page 562
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. JAMINAN PEMERINTAH TERHADAP LIABILITAS 33. GOVERNMENT GUARANTEE ON OBLIGATIONS
BANK UMUM OF PRIVATE BANKS
Berdasarkan Salinan Peraturan Lembaga Penjamin Based on “Lembaga Penjamin Simpanan”
Simpanan No. 1/PLPS/2005 pada tanggal Regulation No. 1/PLPS/2005 dated September 26,
26 September 2005 tentang Program Penjaminan 2005 regarding Deposit Guarantee Program,
Simpanan yang menyatakan bahwa sejak tanggal starting September 22, 2005 the “Lembaga
22 September 2005, Lembaga Penjamin Simpanan Penjamin Simpanan” will guarantee bank deposits
menjamin simpanan yang meliputi giro, deposito including demand deposits, time deposits, certificate
berjangka, sertifikat deposito, tabungan, dan/atau of deposits, savings deposit, and other forms of
bentuk lain yang dipersamakan dengan itu yang deposits, including deposits from other banks.
merupakan simpanan yang berasal dari masyarakat
termasuk yang berasal dari bank lain.
Berdasarkan Peraturan Pemerintah Republik In accordance with Government Regulation No. 66
Indonesia No. 66 tahun 2008 tanggal 13 Oktober of 2008 dated October 13, 2008, starting from
2008, yang menyatakan bahwa sejak tanggal October 13, 2008 the “Lembaga Penjamin
13 Oktober 2008 besaran nilai simpanan yang Simpanan” will guarantee deposits of each
dijamin Lembaga Penjamin Simpanan untuk setiap customer in a bank to a maximum of Rp2,000,
nasabah pada satu bank yang semula maksimal previously set at a maximum of Rp100.
Rp100 diubah menjadi maksimal Rp2.000.
Beban premi penjaminan Pemerintah yang dibayar The Government guarantee premium paid for the
selama tahun-tahun yang berakhir pada tanggal years ended December 31, 2025 and 2024
31 Desember 2025 dan 2024 masing-masing amounted to Rp12,588 and Rp10,634, respectively.
sebesar Rp12.588 dan Rp10.634.
34. KLASIFIKASI DAN NILAI WAJAR ATAS ASET 34. CLASSIFICATION AND FAIR VALUE OF ASSETS
DAN LIABILITAS AND LIABILITIES
Tabel berikut menunjukkan nilai tercatat dan The following table shows the carrying amount and
estimasi nilai wajar aset dan liabilitas keuangan estimated fair values of the Bank's financial assets
Bank pada tanggal 31 Desember 2025 dan 2024: and liabilities as of December 31, 2025 and 2024:
31 Desember/December 31, 2025 31 Desember/December 31, 2024
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying amount Fair value Carrying amount Fair value
Aset keuangan Financial assets
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
Efek-efek 1.058.111 1.058.198 1.429.676 1.429.753 Securities
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek 982.380 982.380 426.617 426.617 Securities
Biaya perolehan
diamortisasi Amortized cost
Efek-efek 1.657.195 1.667.483 980.977 966.264 Securities
Kredit 5.617.697 5.816.614 4.780.131 5.019.832 Loans
Kas 51.492 51.492 45.628 45.628 Cash
Giro pada Current accounts with
Bank Indonesia 520.644 520.644 372.189 372.189 Bank Indonesia
Giro pada Current accounts with
bank lain 85.084 85.248 378.669 378.754 other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 1.029.291 1.029.422 1.636.563 1.636.743 and other banks
Efek-efek yang Securities purchased
dibeli dengan janji under agreements
untuk dijual kembali 43.494 43.494 - - to resell
Tagihan akseptasi 5.311 5.319 11.617 11.619 Acceptance receivables
Aset lain-lain 61.336 61.336 62.833 62.833 Other assets
Total aset keuangan 11.112.035 11.321.630 10.124.900 10.350.232 Total financial assets
111
Page 563
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
34. KLASIFIKASI DAN NILAI WAJAR ATAS ASET 34. CLASSIFICATION AND FAIR VALUE OF ASSETS
DAN LIABILITAS (lanjutan) AND LIABILITIES (continued)
Tabel berikut menunjukkan nilai tercatat dan The following table shows the carrying amount and
estimasi nilai wajar aset dan liabilitas keuangan estimated fair values of the Bank's financial assets
Bank pada tanggal 31 Desember 2025 dan 2024 and liabilities as of December 31, 2025 and 2024
(lanjutan): (continued):
31 Desember/December 31, 2025 31 Desember/December 31, 2024
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying amount Fair value Carrying amount Fair value
Liabilitas keuangan Financial liabilities
Biaya perolehan diamortisasi Amortized cost
Liabilitas segera 31.303 31.303 140.958 140.958 Liabilities due immediately
Simpanan 7.503.471 7.504.471 6.653.778 6.653.778 Deposits
Simpanan dari bank lain 4.002 4.002 2.143 2.143 Deposits from other banks
Kewajiban akseptasi 5.319 5.319 11.619 11.619 Acceptance liabilities
Liabilitas sewa 6.333 6.333 11.439 11.439 Lease liabilities
Liabilitas lain 14.214 14.214 13.089 13.089 Other liabilities
Total liabilitas keuangan 7.564.642 7.564.642 6.833.026 6.833.026 Total financial liabilities
Teknik penilaian dan asumsi yang diterapkan untuk Valuation techniques and assumptions applied for
tujuan pengukuran nilai wajar the purpose of measuring fair value
Nilai wajar aset keuangan dan non-keuangan, dan The fair value of financial and non-financial assets
liabilitas keuangan ditentukan sebagai berikut: and financial liabilities are determined as follows:
- Manajemen menganggap bahwa nilai tercatat - Management considers that the carrying
kas, giro pada Bank Indonesia, giro pada bank amount of cash, current accounts with Bank
lain, penempatan pada Bank Indonesia dan Indonesia, current accounts with other banks,
bank lain, efek-efek, efek yang dibeli dengan placements with Bank Indonesia and other
janji dijual kembali, kredit dan tagihan banks, securities, securities purchased under
akseptasi, kewajiban akseptasi, liabilitas agreement to resell, loans, acceptance
segera, liabilitas sewa dan simpanan bank lain receivable, acceptance liabilities, liabilities due
dengan suku bunga tetap yang diakui dalam immediately, lease liabilities and deposits from
laporan keuangan mendekati nilai wajarnya other banks with fixed interest recognized in the
karena jatuh tempo dalam jangka pendek atau financial statements approximate their fair
yang memiliki tingkat suku bunga pasar. values either because of their short-term
maturities or they carry market rates of interest.
- Portofolio kredit Bank secara umum terdiri dari - Generally, the Bank’s portfolio consists of loans
kredit yang diberikan dengan suku bunga with floating and fixed interest rates. Loans are
mengambang dan suku bunga tetap. Kredit stated at carrying amount. The fair value of
yang diberikan dinyatakan berdasarkan jumlah loans represents the discounted amount of
nilai tercatat. Nilai wajar dari kredit yang estimated future cash flows expected to be
diberikan menunjukkan nilai diskon dari received by the Bank. The estimated future
perkiraan arus kas masa depan yang cash flows is discounted using the current
diharapkan akan diterima oleh Bank. Perkiraan market rates to determine its fair value.
arus kas ini didiskontokan dengan
menggunakan suku bunga pasar untuk
menentukan nilai wajar.
Bank menggunakan hierarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar dari determining and disclosing the fair value of financial
instrumen keuangan: instruments:
- Tingkat 1 - nilai wajar efek-efek dengan syarat - Level 1 - fair value of securities with standard
dan kondisi standar dan diperdagangkan di terms and conditions and traded on active
pasar aktif ditentukan dengan mengacu pada markets are determined with reference to
kuotasi harga pasar. quoted market prices.
112
Page 564
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
34. KLASIFIKASI DAN NILAI WAJAR ATAS ASET 34. CLASSIFICATION AND FAIR VALUE OF ASSETS
DAN LIABILITAS (lanjutan) AND LIABILITIES (continued)
Bank menggunakan hierarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar dari determining and disclosing the fair value of financial
instrumen keuangan (lanjutan): instruments (continued):
- Tingkat 2 - Nilai wajar aset keuangan dan - Level 2 - Fair value of other financial assets and
liabilitas keuangan lainnya (tidak termasuk yang financial liabilities (excluding those described
dijelaskan di atas) ditentukan sesuai dengan above) are determined in accordance with
model penentuan harga yang berlaku umum generally accepted pricing models on
berdasarkan analisis discounted cash flow discounted cash flow analysis using prices from
menggunakan harga dari transaksi pasar yang observable current market transactions and
dapat diamati saat ini dan kutipan dealer untuk dealer quotes for similar instruments.
instrumen sejenis.
- Tingkat 3 - Nilai wajar aset tetap ditentukan - Level 3 - Fair value of fixed assets was
antara lain dengan menggunakan pendekatan determined based on market approach that
pasar yang mempertimbangkan harga yang considers current market value from identical or
baru terjadi di pasar dari transaksi aset yang comparable assets transaction, income
identik atau sebanding, pendekatan approach that considers the value of income
pendapatan yang mempertimbangkan that generates by the assets during its useful
pendapatan yang akan dihasilkan aset selama life and calculating the value through
masa manfaatnya dan menghitung nilai melalui capitalization. Capitalization is conversion
proses kapitalisasi. Kapitalisasi merupakan process from revenue into equity through
konversi pendapatan menjadi sejumlah modal appropriate discount rate, also cost approach
dengan menggunakan tingkat diskonto yang that is based on cost principal that will be paid
sesuai, serta pendekatan biaya yang by the buyer in the market for the assets that
berdasarkan prinsip harga yang akan valued less than its cost to buy or to build the
dibayarkan pembeli di pasar untuk aset yang comparable assets, except for unfair timing
akan dinilai, tidak lebih dari biaya untuk factor, inconvenience, risk or other factors.
membeli atau membangun untuk aset yang
setara, kecuali ada faktor waktu yang tidak
wajar, ketidaknyamanan, risiko atau faktor
lainnya.
Tabel berikut ini memberikan analisis dari nilai wajar The following table provides an analysis of fair
dari aset dan liabilitas yang dikelompokkan ke level values of the assets and liabilities, grouped into
1 sampai 3 didasarkan pada sejauh mana nilai wajar levels 1 to 3 based on the degree to which the fair
diamati: value is observable:
31 Desember/December 31, 2025
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset keuangan Financial assets
Diukur pada nilai wajar melalui Measured at fair value through
laba rugi profit or loss
Efek-efek 982.380 - - 982.380 Securities
Diukur pada nilai wajar melalui Measured at fair value through
penghasilan komprehensif lain other comprehensive income
Efek-efek 1.058.198 - - 1.058.198 Securities
Diukur pada biaya perolehan Measured at
diamortisasi amortized cost
Efek-efek 1.667.483 - - 1.667.483 Securities
Kredit - - 5.816.614 5.816.614 Loans
Subtotal 3.708.061 - 5.816.614 9.524.675 Subtotal
Aset non-keuangan Non-financial assets
Aset tetap Fixed assets
Tanah - 37.249 - 37.249 Land
Bangunan - 30.229 - 30.229 Building
Subtotal - 67.478 - 67.478 Subtotal
Total aset 3.708.061 67.478 5.816.614 9.592.153 Total assets
113
Page 565
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
34. KLASIFIKASI DAN NILAI WAJAR ATAS ASET 34. CLASSIFICATION AND FAIR VALUE OF ASSETS
DAN LIABILITAS (lanjutan) AND LIABILITIES (continued)
Tabel berikut ini memberikan analisis dari nilai wajar The following table provides an analysis of fair
dari aset dan liabilitas yang dikelompokkan ke level values of the assets and liabilities, grouped into
1 sampai 3 didasarkan pada sejauh mana nilai wajar levels 1 to 3 based on the degree to which the fair
diamati (lanjutan) value is observable (continued)
31 Desember/December 31, 2024
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset keuangan Financial assets
Diukur pada nilai wajar melalui Measured at fair value through
laba rugi profit or loss
Efek-efek 426.617 - - 426.617 Securities
Diukur pada nilai wajar melalui Measured at fair value through
penghasilan komprehensif lain other comprehensive income
Efek-efek 1.429.753 - - 1.429.753 Securities
Diukur pada biaya perolehan Measured at
diamortisasi amortized cost
Efek-efek 966.264 - - 966.264 Securities
Kredit - - 5.019.832 5.019.832 Loans
Subtotal 2.822.634 - 5.019.832 7.842.466 Subtotal
Aset non-keuangan Non-financial assets
Aset tetap Fixed assets
Tanah - 37.249 - 37.249 Land
Bangunan - 28.627 - 28.627 Building
Subtotal - 65.876 - 65.876 Subtotal
Total aset 2.822.634 65.876 5.019.832 7.908.342 Total assets
35. INFORMASI LAINNYA 35. OTHER INFORMATION
Informasi tambahan berikut merupakan informasi The following additional information is not required
yang tidak dipersyaratkan oleh Standar Akuntansi by Indonesian Financial Accounting Standards.
Keuangan di Indonesia.
a. Rasio Kewajiban Penyediaan Modal Minimum a. Capital Adequacy Ratio
Kewajiban Penyediaan Modal Minimum Capital Adequacy Ratio (CAR) on December
(KPMM) pada tanggal 31 Desember 2024 dan 31, 2024, and 2023 is calculated based on
2023 dihitung berdasarkan Peraturan Otoritas Financial Services Authority Regulation (POJK)
Jasa Keuangan (POJK) No. 11/POJK.03/2016 No. 11/POJK.03/2016 dated January 26, 2016
tanggal 26 Januari 2016 yang diaddendum which has been amended 2 (two) times with
sebanyak 2 (dua) kali dengan POJK POJK No. 34/POJK.03/2016 September 22,
No. 34/POJK.03/2016 tanggal 22 September 2016 and POJK No. 27/POJK.03.2022 dated
2016 dan POJK No. 27/POJK.03.2022 tanggal December 26, 2022 regarding Capital
26 Desember 2022. tentang Kewajiban Adequacy Ratio (CAR of General Banks which
Penyediaan Modal Minimum (KPMM) Bank regulates the establishment of additional
Umum yang mengatur tambahan modal minimum capital based on risk profile which
minimum sesuai profil risiko yang berfungsi serves as a buffer namely Capital Conservation
sebagai penyangga (buffer) yaitu Capital Buffer Countercyclical Buffer and Capital
Conservation Buffer, Countercyclical Buffer dan Surcharge for Domestic Systemically Important
Capital Surcharge untuk Domestic Bank.
Systematically Important Bank.
Berdasarkan profil risiko Bank masing-masing Based on the Bank’s risk profile, which is level
per tanggal 31 Desember 2025 dan 2024, yaitu 2 (two), respectively, as of December 31, 2025
peringkat 2 (dua), maka Kewajiban Penyediaan and 2024, the minimum Capital Adequacy Ratio
Modal Minimum per 31 Desember 2025 dan as of December 31, 2025 and 2024 is set to 9%
2024 ditetapkan masing masing sebesar 9% to less than 10%.
sampai dengan 10%.
114
Page 566
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
a. Rasio Kewajiban Penyediaan Modal Minimum a. Capital Adequacy Ratio (continued)
(lanjutan)
Rasio Kewajiban Penyediaan Modal Minimum The Bank’s Capital Adequacy Ratio (CAR)
(KPMM) Bank dengan memperhitungkan risiko considering credit risk, operational risk and
kredit, risiko operasional dan risiko pasar pada market risk as of December 31, 2025 and 2024
tanggal 31 Desember 2025 dan 2024, masing- are as follows:
masing sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Modal Inti (Tier 1) Core Core capital (Tier 1)
Modal inti utama (CET-1) 3.608.200 3.308.800 Common Equity Tier 1 (CET-1)
Modal inti tambahan (AT-1) - - Additional core capital (AT 1)
Total modal inti 3.608.200 3.308.800 Total core capital
Modal pelengkap (Tier 2) 52.173 51.758 Suplementary capital (Tier 2)
Total modal 3.660.373 3.360.558 Total capital
Aset Tertimbang Menurut
Risiko (ATMR) Risk Weighted Assets (RWA)
ATMR untuk risiko kredit 4.173.818 4.140.641 RWA for credit risk
ATMR untuk risiko pasar 96.978 141.060 RWA for market risk
ATMR untuk risiko operasional 378.441 350.319 RWA for operational risk
Total ATMR 4.649.237 4.632.020 Total risk weighted assets
Rasio KPMM CAR ratio
Rasio CET 1 77,61% 71,43% Ratio CET 1
Rasio Tier 1 77,61% 71,43% Ratio Tier 1
Rasio Tier 2 1,12% 1,12% Ratio Tier 2
Rasio total 78,73% 72,55% Total ratio
Rasio Minimum Tier 1 6,00% 6,00% Minimum Ratio Tier 1
Rasio Minimum CET 1 4,50% 4,50% Minimum Ratio CET 1
KPMM minimum berdasarkan Minimum CAR based on
profil risiko 9,00% - < 10,00% 9,00% - < 10,00% risk profile
Pada tanggal 31 Desember 2025 dan 2024, On December 31, 2025 and 2024, the Bank has
Bank telah memenuhi rasio sesuai yang complied with required ratio set by Bank
disyaratkan oleh Bank Indonesia untuk rasio Indonesia for capital adequacy ratio.
kecukupan modal.
i. ATMR untuk risiko kredit dihitung i. Risk weighted assets ratio for credit risk is
berdasarkan Surat Edaran Otoritas Jasa calculated based on Circular Letter from
Keuangan (OJK) No. 24/SEOJK.03/2021 Financial Service Authority (OJK)
tanggal 7 Oktober 2021. No. 24/SEOJK.03/2021 dated October 7,
2021.
ii. ATMR untuk risiko pasar posisi ii. Risk weighted assets ratio for market risk
31 Desember 2024 dihitung berdasarkan is calculated based on SE OJK
SE OJK No. 23/SEOJK.03/2022 tanggal No. 23/SEOJK.03/2022 dated December
7 Desember 2022, rasio ATMR untuk risiko 7, 2022. As of December 31 2023, Market
pasar posisi 31 Desember 2023 dihitung risk is calculated based on SE OJK No.
berdasarkan SE OJK No. 38/SEOJK.03/ 38/SEOJK.03/2016 dated September 8,
2016 tanggal 8 September 2016. 2016.
iii. ATMR untuk risiko operasional dihitung iii. Risk weighted assets ratio for operational
berdasarkan Surat Edaran Otoritas Jasa risk is calculated based on Circular Letter
Keuangan No. 6/SEOJK.03/ from Financial Service Authority
2020 tanggal 29 April 2020. (OJK) No. 6/SEOJK.03/2020 dated
April 29, 2020.
115
Page 567
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
b. Rasio aset produktif yang diklasifikasikan b. The ratios of classified earning assets to total
terhadap total aset produktif pada tanggal earning assets as of December 31, 2025 and
31 Desember 2025 dan 2024 masing-masing 2024 are 1.47% and 1.55%, respectively.
adalah sebesar 1,47% dan 1,55%.
c. Rasio Giro Wajib Minimum (GWM) c. The Minimum Statutory Reserve (GWM)
Giro Wajib Minimum (GWM) Primer adalah Primary Statutory Reserve Requirement
simpanan minimum yang wajib dipelihara oleh (GWM) is a minimum reserve that should be
Bank dalam bentuk saldo rekening giro pada maintained by the Bank in demand deposit with
Bank Indonesia (BI). Rasio Penyangga Bank Indonesia. Macroprudential Liquidity
Likuiditas Makroprudensial (PLM) adalah Buffer (PLM) ratio is the minimum reserve that
cadangan minimum yang wajib dipelihara oleh should be maintained by the Bank which
Bank berupa Sertifikat Bank Indonesia (SBI), comprised of Certificates of Bank Indonesia
Sertifikat Deposito Bank Indonesia (SDBI), (SBI), Certificates of Deposits of Bank
Surat Berharga Negara (SBN) yang besarnya Indonesia (SDBI), Government Securities
ditetapkan oleh Bank Indonesia sebesar (SBN) which the amount is determined by Bank
persentase tertentu dari Dana Pihak Ketiga Indonesia at a certain percentage of the Bank’s
(DPK) Bank. Rasio Intermediasi third party fund (DPK). Macroprudential
Makroprudensial (RIM) adalah simpanan Intermediation Ratio (RIM) is the minimum
minimum yang wajib dipelihara oleh Bank reserve that should be maintained by the Bank
dalam bentuk saldo Rekening Giro pada Bank in demand deposit with Bank Indonesia in the
Indonesia sebesar persentase tertentu dari amount of certain percentage of DPK that is
DPK yang dihitung berdasarkan selisih antara calculated based on the difference between the
RIM yang dimiliki oleh Bank dengan RIM target. RIM owned by the Bank and the target RIM.
Giro RIM dikenakan jika RIM Bank di bawah RIM is charged if the Bank’s RIM is below Bank
minimum RIM target Bank Indonesia (84%) Indonesia’s minimum targeted RIM (84%) or
atau di atas maksimum RIM target Bank above Bank Indonesia’s maximum targeted
Indonesia (94%) dengan Kewajiban RIM (94%) with Bank's Minimum Capital
Penyediaan Modal Minimum (KPMM) Bank Adequacy Ratio (CAR) smaller than Bank
lebih kecil dari KPMM Insentif Bank Indonesia Indonesia's Incentive CAR of 14%.
yang sebesar 14%.
Rasio GWM Bank pada tanggal 31 Desember The Bank’s GWM ratios as of December 31,
2025 telah sesuai dengan PBI 2025 has complied with PBI No. 20/3/PBI/2018
No. 20/3/PBI/2018 dan perubahan terakhirnya and its latest amendment in PBI
dalam PBI No. 24/4/PBI/2022 yang dijelaskan No. 24/4/PBI/2022 as further explained on
dalam Peraturan Anggota Dewan Gubernur Regulations for Members of the Board of
(PADG) No. 20/10/PADG/2018 dan perubahan Governors (PADG) No. 20/10/PADG/2018 and
terakhirnya dalam PADG No. 12 Tahun 2023 its latest amendment in PADG No. 12 Year
tanggal 27 September 2023 tentang GWM 2023 dated September 27, 2023 regarding
dalam Rupiah dan Valuta Asing Bagi Bank GWM in Rupiah and Foreign Currency of
Umum Konvensional, Bank Umum Syariah dan Conventional Banks, Sharia Banks and Sharia
Unit Usaha Syariah. Business Units.
Parameter pemenuhan GWM dalam mata uang The parameter of minimum required reserve
Rupiah ditetapkan sebesar 9% dari DPK dalam (GWM) Rupiah is determined at 9% of total
Rupiah. Untuk GWM dalam valuta asing DPK in Rupiah. The minimum required reserve
ditetapkan sebesar 4% dari DPK dalam valuta (GWM) in foreign currencies is determined at
asing. 4% of total DPK in foreign currencies.
116
Page 568
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
c. Rasio Giro Wajib Minimum (GWM) (lanjutan) c. The Minimum Statutory Reserve (GWM)
(continued)
Bank Indonesia melakukan penguatan insentif Bank Indonesia has strengthened incentive
untuk mendorong peranan perbankan dalam policy to stimulate the role of the banking
pembiayaan kepada sektor prioritas sesuai industry in financing to priority sectors in
Peraturan Bank Indonesia (PBI) accordance with Bank Indonesia Regulation
No. 24/5/PBI/2022 tentang Insentif bagi Bank (PBI) No. 24/5/PBI/2022 concerning Incentives
yang Memberikan Penyediaan Dana untuk for Banks Providing Funds for Certain and
Kegiatan Ekonomi Tertentu dan Inklusif Inclusive Economic Activities, as further
sebagaimana diatur lebih lanjut melalui PADG regulated through PADG No. 24/4/PADG/2022
No. 24/4/PADG/2022 tanggal 1 Maret 2022 on March 1, 2022 concerning Incentive
tentang Peraturan Pelaksanaan Insentif Bagi Implementation Regulations for banks that
Bank yang Memberikan Penyediaan Dana Provide Funds for Certain and Inclusive
untuk Kegiatan Ekonomi Tertentu dan Inklusif Economic Activities as last amended by PADG
sebagaimana diubah terakhir dengan PADG No.24/12/PADG/2022 dated July 20, 2022.
No. 24/12/PADG/2022 tanggal 20 Juli 2022.
Rasio Intermediasi Makroprudensial (RIM) The Bank’s Macroprudential Intermediation
dan Penyangga Likuiditas Makroprudensial Ratio and Macroprudential Liquidity Buffer as of
(PLM) Bank pada tanggal 31 Desember 2025 December 31, 2025 and 2024 agrees to PBI
dan 2024 telah sesuai dengan PBI No. 20/4/PBI/2018 and its latest amendment
No. 20/4/PBI/2018 dan perubahan terakhirnya in PBI No. 24/16/PBI/2022 and PADG
dalam PBI No. 24/16/PBI/2022 yang dijelaskan No. 21/22/PADG/2019 and the latest
dalam PADG No. 21/22/PADG/2019 dan amendment in PADG No. 24/14/PADG/2022
perubahan terakhirnya sesuai PADG regarding Macroprudential Intermediation Ratio
No. 24/14/PADG/2022 tentang Rasio (RIM) and Macroprudential Liquidity Buffer
Intermediasi Makroprudensial (RIM) dan (PLM) for Conventional Banks, Sharia
Penyangga Likuiditas Makroprudensial (PLM) Commercial Banks and Sharia Business Units,
bagi Bank Umum Konvensional, Bank Umum PLM required is at 5% of total DPK in Rupiah.
Syariah dan Unit Usaha Syariah, PLM The PBI is explained through PADG No. 18
ditetapkan sebesar 5% dari DPK dalam Rupiah. Year 2023 dated November 29, 2023.
PBI tersebut dijelaskan melalui PADG No. 18
Tahun 2023 tanggal 29 November 2023.
Selain itu, Bank Indonesia melakukan In addition, Bank Indonesia has strengthened
penguatan kebijakan untuk mendorong policies to encourage economic growth through
pertumbuhan ekonomi melalui ketentuan the provision of GWM incentives in Rupiah,
insentif GWM dalam Rupiah yang dituangkan outlined in PBI No. 11 of 2023 dated
dalam PBI No. 11 tahun 2023 tanggal September 18, 2023, on the Macroprudential
18 September 2023 tentang Kebijakan Insentif Liquidity Incentive Policy, as further regulated
Likuiditas Makroprudensial, sebagaimana by PADG No. 11 of 2023 dated, September 27,
diatur lebih lanjut melalui PADG No. 11 tahun 2023, on the Implementing Regulation of the
2023 tanggal 27 September 2023 tentang Macroprudential Liquidity Incentive Policy,
Peraturan Pelaksanaan Kebijakan Insentif which has been amended once through PADG
Likuiditas Makroprudensial sebagaimana telah No. 4 of 2024 dated May 22, 2024.
diubah sebanyak 1 (satu) kali melalui PADG
No. 4 tahun 2024 tanggal 22 Mei 2024.
117
Page 569
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
c. Rasio Giro Wajib Minimum (GWM) (lanjutan) c. The Minimum Statutory Reserve (GWM)
(continued)
Bank Indonesia memberikan Kebijakan Insentif Bank Indonesia provides the Macroprudential
Likuiditas Makroprudensial (KLM) GWM dalam Liquidity Incentive (KLM) GWM in Rupiah to
Rupiah kepada bank yang melakukan banks that provide funding for economic
penyediaan dana untuk kegiatan ekonomi activities, including:(a) granting credit or
meliputi: (a) pemberian kredit atau pembiayaan financing to specific sectors designated by
kepada sektor tertentu yang ditetapkan Bank Bank Indonesia; (b) granting credit or inclusive
Indonesia; (b) pemberian kredit atau financing based on the achievement of the
pembiayaan inklusif berdasarkan pencapaian Macroprudential Inclusive Financing Ratio
rasio Pembiayaan Inklusif Makroprudensial (RPIM); (c) granting credit or financing to Ultra
(RPIM); (c) pemberian kredit atau pembiayaan Micro Enterprises (UMi) (d) granting
kepada Usaha Ultra Mikro (UMi); (d) pemberian environmentally conscious credit or financing;
kredit atau pembiayaan berwawasan (e) other financing as determined by Bank
lingkungan; (e) pembiayaan lainnya yang Indonesia.
ditetapkan Bank Indonesia.
Besaran KLM ditetapkan paling tinggi sebesar The KLM amount is set at a maximum of 4%
4% (empat persen). (four percent).
Berikut adalah persentase minimum giro wajib The Bank’s minimum statutory reserves and
minimum dan yang telah Bank penuhi: required minimum percentage are as follows:
2025 2024
31 Desember/ Minimal/ 31 Desember/ Minimal/
December 31, Minimum December 31, Minimum
Rupiah Rupiah
GWM primer 8,01% 6,45%*) 6,44% 5,90%*) Primary GWM
GWM harian 0,00% 0,00% 0,00% 0,00% Daily GWM
GWM rata-rata 6,83% 6,45% 6,44% 5,90% Average GWM
GWM penyangga likuiditas Macroprudential
makroprudensial (PLM) 44,38% 36,58% 36,58% 5,00% liquidity buffer
Valuta asing Foreign currencies
GWM primer 4,32% 4,01% 4,01% 4,00% Primary GWM
GWM harian 2,00% 2,00% 2,00% 2,00% Daily GWM
GWM rata-rata 2,32% 2,01% 2,01% 2,00% Average GWM
*) Bank melakukan penyediaan dana untuk kegiatan ekonomi tertentu dan *) Bank provide fund for certain and inclusive economic activities, the Bank
inklusif sehingga Bank mendapatkan insentif pelonggaran atas kewajiban receives as incentive to decrease the obligation to meet the reserve
pemenuhan GWM dalam rupiah pada 31 Desember 2025 dan 2024 masing- requirement in Rupiah in Dcember 31, 2025 and 2024 at 4.80% and 3.10%,
masing sebesar 4,80% dan 3,10%. respectively.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Bank
Bank telah memenuhi giro wajib minimum yang has complied with the required minimum
harus disediakan sesuai dengan ketentuan deposit balances under the Bank Indonesia
Bank Indonesia. regulations.
118
Page 570
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
d. Tingkat Suku Bunga Rata-Rata d. The Average Interest Rate
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Giro pada bank lain 0,00% 0,00% Current accounts with Other Banks
Penempatan pada Bank Indonesia dan Placement with Bank Indonesia
bank lain 5,41% 6,25% other banks
Efek - efek yang diukur pada biaya Securities measured at
perolehan diamortisasi 5,94% 4,58% at amortized cost
Efek - efek yang dibeli Securities purchased
dengan janji dijual kembali 4,75% 6,05% under agreement to resell
Kredit yang diberikan Loans
Kredit konsumsi 13,67% 14,24% Consumer loans
Kredit investasi 9,94% 10,93% Investment loans
Kredit modal kerja 9,78% 9,84% Working capital loans
Kredit kepada karyawan 5,60% 5,74% Employee loans
Giro 3,29% 2,61% Demand deposits
Tabungan 2,69% 2,42% Saving deposits
Deposito 5,61% 5,74% Time deposits
Simpanan dari bank lain 3,45% 3,40% Deposits from other banks
Mata uang asing Foreign currency
Giro pada bank lain 3,60% 5,20% Current accounts with Other Banks
Penempatan pada Bank Indonesia dan Placement with Bank Indonesia
bank lain 2,87% 5,00% other banks
Kredit yang diberikan Loans
Kredit modal kerja 6,25% 5,74% Working capital loans
Giro 4,14% 0,10% Demand deposits
Deposito 3,76% 4,10% Time deposits
Simpanan dari bank lain 0,00% 3,72% Deposits from other banks
e. Kolektibilitas e. Collectibility
31 Desember/December 31, 2025
Dalam Perhatian
Khusus/ Kurang Lancar/ Diragukan/
Keterangan/Description Lancar/Current Special Mention Substandard Doubtful Macet/Loss Jumlah/Total
Giro pada Bank Lain/
Current Account with
Other Banks 85.248 - - - - 85.248
Penempatan pada
Bank Lain/Placement in
Other Bank 585.000 - - - - 585.000
Efek-efek/Securities 3.697.860 - - - - 3.697.860
Kredit yang Diberikan/Loans 5.606.272 128.937 3.539 9.031 68.835 5.816.614
Tagihan Akseptasi/
Acceptance Receivable 5.319 - - - - 5.319
31 Desember/December 31, 2024
Dalam Perhatian
Khusus/ Kurang Lancar/ Diragukan/
Keterangan/Description Lancar/Current Special Mention Substandard Doubtful Macet/Loss Jumlah/Total
Giro pada Bank Lain/
Current Account with
Other Banks 378.754 - - - - 378. 754
Penempatan pada
Bank Lain/Placement in
Other Bank 817.995 - - - - 817.995
Efek-efek/Securities 2.837.367 - - - - 2.837.367
Kredit yang Diberikan/Loans 4.734.087 227.424 15.853 3.661 38.807 5.019.832
Tagihan Akseptasi/
Acceptance Receivable 11.619 - - - - 11.619
119
Page 571
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
f. Informasi Penting Lainnya Kredit yang f. Other Significant Information Loans
Diberikan
1) Rasio kredit usaha kecil terhadap kredit 1) The ratio of small business loans to total
yang diberikan adalah sebesar 0,10% dan loans as of December 31, 2025 and 2024
0,42%, masing-masing pada tanggal is 0.10% and 0.42%, respectively.
31 Desember 2025 dan 2024.
2) Rasio non-performing loan (NPL) pada 2) Non-performing loan (NPL) ratio as of
tanggal 31 Desember 2025 dan December 31, 2025 and 2024 are as
2024 adalah sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
NPL bruto*) 1,40% 1,16% Gross NPL*)
NPL neto*) 0,04% 0,09% Net NPL*)
*) Sesuai dengan Surat Edaran Bank Indonesia *) In accordance with Bank Indonesia Circular Letter (SE-
No. 13/30/DPNP tanggal 16 Desember 2011, BI) No. 13/30/DPNP dated December 16, 2011, non-
perhitungan persentase non-performing loan performing loan (NPL) percentage calculation does not
(NPL) tidak termasuk kredit kepada bank lain. include loans to other banks.
3) Dalam laporan Batas Maksimum 3) As of December 31, 2025 and 2024, there
Pemberian Kredit (BMPK) kepada Bank is no loan that does not comply with or
Indonesia pada tanggal 31 Desember 2025 exceeded the legal lending limit (BMPK) as
dan 2024, tidak terdapat kredit yang stated in the legal lending limit report to
memenuhi dan melampaui ketentuan Bank Indonesia.
BMPK.
4) Pada tanggal 31 Desember 2025 dan 4) As of December 31, 2025 and 2024, the
2024, rincian kredit bermasalah menurut details of non-performing loans based on
sektor ekonomi adalah sebagai berikut: economic sector are as follows:
31 Desember/December 31, 2025 31 Desember/December 31, 2024
Cadangan Cadangan
kerugian kerugian
Kredit penurunan nilai/ Kredit penurunan nilai/
bermasalah/ Allowance for bermasalah/ Allowance for
Non-performing impairment Non-performing impairment
loans losses loans losses
Rupiah Rupiah
Perdagangan besar dan eceran Wholesale and retail trade
reparasi dan perawatan mobil car and motorcycle
dan sepeda motor 26.955 26.955 27.277 24.394 repair and maintenance
Real estat 9.027 8.338 14.291 14.291 Real-estate
Rumah tangga 104 104 7.540 7.461 Household
Pertanian, kehutanan,
dan perikanan 4.561 4.561 5.384 4.320 Agrobusiness, forestry, and fishery
Industri pengolahan 39.273 37.698 2.782 2.568 Processing industry
Aktivitas jasa lainnya 502 502 720 536 Other service activities
Aktivitas rumah tangga sebagai
pemberi kerja, aktivitas yang
menghasilkan barang dan jasa Household activities as an employer,
oleh rumah tangga yang activities that produce goods and
digunakan untuk memenuhi services by households that are
kebutuhan sendiri 106 106 165 58 used to meet their own needs
Aktivitas penyewaan dan sewa
guna usaha tanpa hak opsi,
ketenagakerjaan, agen Rental and leasing activities without
perjalanan dan penunjang option rights, employment, travel
usaha lainnya 76 76 101 92 agents and other business support
Pengelolaan air, pengelolaan Water management,
air limbah, pengelolaan dan wastewater management,
daur ulang sampah, dan waste management and recycling,
aktivitas remediasi 33 33 31 11 and remediation activities
Pengangkutan dan Pergudangan 728 728 - - Transportation and Warehousing
Pertambangan dan penggalian 38 38 23 8 Mining and quarrying
Konstruksi 2 2 7 2 Constructions
Total 81.405 79.141 58.321 53.741 Total
120
Page 572
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
f. Informasi Penting Lainnya Kredit yang f. Other Significant Information Loans (continued)
Diberikan (lanjutan)
5) Mutasi kredit yang dihapus buku adalah 5) The changes in the loans written-off are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Saldo awal tahun 321.196 318.743 Balance at beginning of year
Penambahan dalam Additions during
tahun berjalan 2.404 2.518 the year
Hapus tagih (2.404) (65) Write-off
Saldo akhir tahun 321.196 321.196 Balance at end of year
g. Risiko Nilai Tukar g. Foreign Exchange Risk
Risiko nilai tukar merupakan risiko yang timbul Foreign exchange risk is the potential loss
dari transaksi nilai tukar mata uang terhadap from statements of financial position and
mata uang lainnya, baik dari posisi keuangan administrative accounts due to an adverse
maupun dari sisi rekening administratif. change in the value of a currency against
another.
Berdasarkan Peraturan Bank Indonesia Under Bank Indonesia Regulation
No. 5/13/PBI/2003 tanggal 17 Juli 2003 dan No. 5/13/PBI/2003 dated July 17, 2003 and its
perubahan terakhir Peraturan Bank Indonesia latest amendments Bank Indonesia Regulation
No. 17/5/PBI/2015 tanggal 1 Juni 2015, bank No. 17/5/PBI/2015 dated June 1, 2015, a bank
diwajibkan untuk memelihara posisi devisa is required to maintain its net foreign exchange
netonya setinggi-tingginya 20% dari modal. position/net open position at a maximum of
Berdasarkan pedoman Bank Indonesia, “posisi 20% of its capital. Under Bank Indonesia
devisa neto” merupakan penjumlahan dari nilai guidelines, “net open position” means the sum
absolut atas selisih bersih aset dan liabilitas of the absolute value of the net difference
untuk setiap mata uang asing ditambah dengan between asset and liability balances for each
selisih bersih tagihan dan liabilitas, berupa foreign currency added with the net difference
komitmen dan kontinjensi di rekening between claims and liabilities, in the form of
administratif, untuk setiap mata uang, yang both commitments and contingencies in
semuanya dinyatakan dalam Rupiah. administrative accounts, for each foreign
currency, which are all stated in Rupiah.
Untuk mengelola dan memitigasi risiko nilai To manage and mitigate foreign exchange risk,
tukar, batas maksimum Posisi Devisa Neto the Bank should maintain a Net Open Position
(PDN) yang harus dipertahankan Bank adalah (NOP) at a maximum of 20% of the Bank’s total
sebesar 20% dari total modal Bank sesuai capital as required by Bank Indonesia. In 2025,
dengan peraturan Bank Indonesia. Selama the Bank’s average NOP was 0.21% and the
tahun 2025, rata-rata PDN Bank sebesar 0,21% maximum NOP was 0.31%.
dan PDN maksimum sebesar 0,31%.
121
Page 573
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
g. Risiko Nilai Tukar (lanjutan) g. Foreign Exchange Risk (continued)
Berikut adalah rincian Posisi Devisa Neto Bank The following is the Bank’s Net Open Position
tanggal 31 Desember 2025 dan 2024: as of December 31, 2025 and 2024:
31 Desember/December 31, 2025
Aset dan tagihan Liabilitas dan
komitmen dan liabilitas komitmen dan
kontinjensi/ kontinjensi/Liabilities,
Assets, commitment commitment and
and contingent contingent Neto absolut/
Mata uang asing receivables liabilities Net absolute Currencies
Dollar Amerika Serikat 430.130 427.501 2.629 United States Dollar
Dollar Singapura 2.285 - 2.285 Singapore Dollar
Euro Eropa 1.268 - 1.268 European Euro
Renminbi 292 - 292 Renminbi
Yen Jepang 535 8 527 Japanese Yen
Dollar Australia 198 - 198 Australian Dollar
Total 434.708 427.509 7.199 Total
Total modal*) 3.609.092 Total capital*)
Persentase PDN terhadap modal 0,20% Percentage of NOP to capital
31 Desember/December 31, 2024
Aset dan tagihan Liabilitas dan
komitmen dan liabilitas komitmen dan
kontinjensi/ kontinjensi/Liabilities,
Assets, commitment commitment
and contingent and contingent Neto absolut/
Mata uang asing receivables liabilities Net absolute Currencies
Dollar Amerika Serikat 2.207.805 2.221.028 13.223 United States Dollar
Dollar Singapura 2.166 - 2.166 Singapore Dollar
Euro Eropa 803 - 803 European Euro
Renminbi 221 - 221 Renminbi
Yen Jepang 182 8 174 Japanese Yen
Dollar Australia 121 - 121 Australian Dollar
Total 2.211.298 2.221.036 16.708 Total
*)
Total modal 3.343.847 Total capital*)
Persentase PDN terhadap modal 0,50% Percentage of NOP to capital
*) Sesuai dengan Peraturan Bank Indonesia perhitungan *) In accordance with Bank Indonesia Regulation, the previous
persentase PDN terhadap modal menggunakan modal month’s capital is used in calculating the percentage of Net
bulan sebelumnya. Open Position to Capital.
Persentase Posisi Devisa Neto terhadap modal The percentage of Net Open Position to capital
pada tanggal 31 Desember 2025: 0,20% dan as of December 31, 2025: 0.20% and
31 Desember 2024: 0,50%. December 31, 2024: 0.50%.
122
Page 574
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
h. Risiko Kredit h. Credit Risk
Penilaian Profil Risiko Kredit Assessment of Credit Risk Profile
Hasil penilaian risiko inheren atas risiko kredit The result of the Bank’s inherent risk
Bank secara komposit posisi tanggal assessment on the composite credit risk of
31 Desember 2025 dan 2024 seperti yang position date December 31, 2025 and 2024 as
dilaporkan kepada Otoritas Jasa Keuangan reported to Financial Service Authority (OJK) is
(OJK) masing-masing berada pada level Low to at Low to Moderate level, respectively while the
Moderate sedangkan untuk Kualitas Penerapan Quality of Risk Management Application
Manajemen Risiko (KPMR) berada pada level (KPMR) is at the Satisfactory level.
Satisfactory.
Dalam rangka mitigasi risiko kredit, salah satu In order to mitigate credit risk, one of the efforts
bentuk upaya yang dilakukan Bank adalah undertaken by the Bank is requesting
dengan meminta nasabah memberikan agunan customers to provide collateral to be pledged as
yang akan digunakan sebagai jaminan atas assurance for repayment of the loan facility
pelunasan fasilitas kredit yang telah diberikan which has been granted to the Bank if the
oleh Bank jika nasabah mengalami kesulitan customer is experiencing financial difficulties
keuangan yang menyebabkan nasabah tidak causing customers not able to pay their
dapat melunasi kewajibannya kepada Bank. obligations to the Bank.
Agunan yang digunakan sebagai jaminan atas Collateral to be pledged as assurance for the
fasilitas kredit oleh nasabah adalah sebagai loan facility provided by the customers are as
berikut: follows:
- Deposito berjangka, rekening tabungan, - Time deposits, savings accounts, and
dan deposito angsuran installment deposit
- Standby L/C - Standby L/C
- Piutang - Receivables
- Tanah dan bangunan - Land and buildings
- Kendaraan bermotor - Vehicles
- Emas - Gold
- Kapal laut - Ships
- Mesin dan peralatan - Machineries and equipment
- Persediaan - Inventories
- Asuransi kredit - Loan insurance
- Garansi perusahaan atau garansi - Corporate guarantee or personal
perorangan guarantee
Prosedur penilaian jaminan untuk tanah dan Collateral assessment procedure for land and
bangunan, kendaraan maupun mesin dan building, vehicles, as well as machineries and
peralatan menggunakan pihak ketiga sebagai equipment is using a third party as an
penilai independen dan akan dinilai kembali independent appraiser and will periodically
secara berkala setiap 2 (dua) tahun sekali untuk reassessed every 2 (two) years for non-
jenis kredit non-angsuran dan saat kredit telah installment loans and when the loan has
mencapai setengah (50%) dari periode kredit reached half (50%) of its period for installment
untuk jenis kredit angsuran. loan.
123
Page 575
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
h. Risiko Kredit (lanjutan) h. Credit Risk (lanjutan)
Berikut adalah portofolio kredit yang dimiliki The following are loan portfolio owned by the
Bank beserta agunan yang menjadi jaminannya Bank and its collateral by grouping based on
dengan pengelompokan berdasarkan jenis type of loan:
kredit yang diberikan:
31 Desember/December 31, 2025
Kredit
Kredit Modal Kerja/ Investasi/ Garansi Bank/
Working Capital Investment Kredit Konsumsi/ Bank
Loans Loans Consumer Loans guarantee Total
Eksposur Kredit 4.544.388 415.460 856.766 10.482 5.827.096 Credit Exposure
Nilai Jaminan 9.330.300 1.141.058 1.286.073 10.482 11.767.913 Collateral Value
Eksposur jumlah kredit Total unsecured
tanpa jaminan - - - - - credit exposure
Bagian tanpa jaminan Unsecured portion
dari eksposur kredit (%) 0% 0% 0% 0% 0% of credit exposure (%)
Agunan*) Collateral*)
Agunan tunai 1.169.382 1.000 1.407 10.482 1.182.271 Cash collateral
Emas Gold
Persediaan 39.240 - - - 39.240 Inventory
Tanah dan bangunan 1.355.945 431.308 127.853 - 1.915.106 Land and building
Kendaraan 68.231 217.690 58.919 - 344.840 Vehicles
Piutang 4.508.565 29.366 235 - 4.538.166 Receivables
Mesin dan peralatan 1.504.625 291.355 - - 1.795.980 Machinery and equipment
Asuransi kredit 684.312 - 1.097.659 - 1.781.971 Loan insurance
Kapal laut/transportasi air 170.339 170.339 Ships/water transportation
Total 9.330.300 1.141.058 1.286.073 10.482 11.767.913 Total
31 Desember/December 31, 2024
Kredit
Kredit Modal Kerja/ Investasi/ Garansi Bank/
Working Capital Investment Kredit Konsumsi/ Bank
Loans Loans Consumer Loans guarantee Total
Eksposur Kredit 3.409.789 652.289 957.754 10.482 5.030.314 Credit Exposure
Nilai Jaminan 9.199.478 4.956.567 429.231 10.482 14.595.758 Collateral Value
Eksposur jumlah kredit Total unsecured
tanpa jaminan - - - - - credit exposure
Bagian tanpa jaminan Unsecured portion
dari eksposur kredit (%) 0,00% 0,00% 0,00% 0,00% 0,00% of credit exposure (%)
Agunan*) Collateral*)
Agunan tunai 962.709 - 11.362 10.482 984.553 Cash collateral
Emas - - - - - Gold
Persediaan 21.416 23.444 - - 44.860 Inventory
Tanah dan bangunan 2.550.267 2.076.515 160.996 - 4.787.778 Land and building
Kendaraan 140.575 266.540 32.093 - 439.208 Vehicles
Piutang 2.892.054 364.267 6.671 - 3.262.992 Receivables
Mesin dan peralatan 1.949.112 2.126.243 - - 4.075.355 Machinery and equipment
Asuransi kredit 683.345 241 218.109 - 901.695 Loan insurance
Kapal laut/transportasi air - 99.317 - - 99.317 Ships/water transportation
Total 9.199.478 4.956.567 429.231 10.482 14.595.758 Total
*) Bank tidak mengungkapkan jaminan yang diterima *) Banks do not disclose collateral held in the form of
dalam bentuk garansi perusahaan maupun garansi corporate guarantees and personal guarantees
perorangan mengingat nilainya yang tidak dapat diukur. considering that the value cannot be measured.
124
Page 576
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
i. Risiko Likuiditas i. Liquidity Risk
Penilaian Profil Risiko Likuiditas Assessment of Liquidity Risk Profile
Hasil penilaian risiko inheren atas risiko The result of the Bank’s inherent risk
likuiditas Bank secara komposit posisi tanggal assessment on the composite liquidity risk of
31 Desember 2025 dan 2024 seperti yang position date December 31, 2025 and 2024 as
dilaporkan kepada Otoritas Jasa Keuangan reported to Financial Service Authority (OJK) is
(OJK) masing-masing berada pada level Low to at Low to Moderate level, respectively while the
Moderate sedangkan untuk Kualitas Penerapan Quality of Risk Management Application
Manajemen Risiko (KPMR) berada pada level (KPMR) is at the Satisfactory level.
Satisfactory.
Bank mengukur dan memantau risiko likuiditas The Bank measures and monitors liquidity risk
melalui analisis perbedaan jatuh tempo through analysis of liquidity gap and liquidity
likuiditas dan rasio-rasio likuiditas. Salah satu ratios. One of the liquidity ratios used is liquid
rasio likuiditas adalah rasio dari aset likuid assets to liquid liabilities. As of December 31,
terhadap liabilitas likuid. Pada tanggal 2025 and 2024, the liquidity ratios are as shown
31 Desember 2025 dan 2024, rasio likuiditas below:
adalah sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Kas 51.492 45.628 Cash
Giro dan penempatan pada Current account and placement
Bank Indonesia 965.066 1.190.937 with Bank Indonesia
Efek yang dibeli dengan janji Securities purchased
dijual kembali 43.494 - under agreement to resell
Efek-efek 3.697.860 2.837.367 Securities
Giro dan penempatan pada Current accounts and
bank lain dikurangi dengan - placements with other banks
simpanan dari bank lain 666.246 1.194.606 less deposits from other banks
Aset likuid bersih 5.424.158 5.268.538 Net liquid assets
Simpanan 7.503.471 6.653.778 Deposits
Rasio 72,29% 79,18% Ratio
125
Page 577
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
i. Risiko Likuiditas (lanjutan) i. Liquidity Risk (continued)
Penilaian Profil Risiko Likuiditas (lanjutan) Assessment of Liquidity Risk Profile
(continued)
Pengelompokan jatuh tempo untuk liabilitas The maturity grouping of financial liabilities is
keuangan berdasarkan sisa jatuh tempo based on the remaining contractual maturity
kontrak dari tanggal pelaporan. Untuk liabilitas from the reporting date. For a financial liability
keuangan di mana pihak lawan memiliki pilihan where the counterparty has a choice of when
atas kapan liabilitas dibayarkan, liabilitas the amount is to be settled, the liability is
dialokasikan pada periode paling awal di mana allocated to the earliest period in which the
Bank dapat disyaratkan untuk membayar. Bank can be required to pay.
Selanjutnya, liabilitas keuangan tingkat bunga Furthermore, floating rate financial liabilities
mengambang menggunakan kurva suku bunga uses interest curve existing at the end of
yang tersedia pada akhir periode pelaporan. reporting period.
j. Risiko Pasar j. Market Risk
Penilaian Profil Risiko Pasar Assessment of Market Risk Profile
Hasil penilaian risiko inheren atas risiko pasar The result of the Bank’s inherent risk
Bank secara komposit posisi tanggal assessment on the composite market risk of
31 Desember 2025 dan 2024 seperti yang position date December 31, 2025 and 2024 as
dilaporkan kepada Otoritas Jasa Keuangan reported to Financial Service Authority (OJK) is
(OJK) masing-masing berada pada level Low at Low level, respectively while the Quality of
sedangkan untuk Kualitas Penerapan Risk Management Application (KPMR) is on the
Manajemen Risiko (KPMR) berada pada level Satisfactory level.
Satisfactory.
k. Risiko Operasional k. Operational Risk
Manajemen Risiko Operasional Operational Risk Management
Identifikasi dan pengukuran risiko operasional The process of identifying and measuring the
dilakukan dengan pembaharuan pedoman operational risk is done by updating the risk
profil risiko, termasuk di dalamnya pengukuran profile guidelines, including the measurement
risiko operasional menjadi 5 (lima) peringkat. of operational risk assessment in 5 (five)
Bank menggunakan metode Standardized classes of rating. The Bank uses the
Approach untuk perhitungan risiko operasional. Standardized Approach for the calculation of
Bank juga menggunakan aplikasi ORSA dan operational risk. The Bank also uses the ORSA
aplikasi Loss Event Database (LED) untuk application and the Loss Event Database (LED)
pengendalian risiko operasional. application for operational risk management.
126
Page 578
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
k. Risiko Operasional (lanjutan) k. Operational Risk (continued)
Manajemen Risiko Operasional (lanjutan) Operational Risk Management (continued)
Bank telah memiliki suatu rencana The Bank has a comprehensive plan that
komprehensif yang berisi langkah-langkah includes steps to be taken before, during and
yang harus diambil sebelum, selama dan after an emergency, which is documented and
setelah terjadinya suatu keadaan darurat tested to ensure continuity of the operations of
secara terdokumentasi, teruji untuk menjamin the Bank in the form of Business Continuity
kelangsungan operasional Bank dalam bentuk Planning (BCP) Policy, Disaster Recovery Plan
Kebijakan Business Continuity Planning (BCP), (DRP), and the establishment of the Disaster
Disaster Recovery Plan (DRP) dan Recovery Center (DRC) in 2005. The business
pembentukan Disaster Recovery Center (DRC) continuity policies are enhanced periodically
sejak tahun 2005. Kebijakan kelangsungan and the Bank has established a special unit that
usaha disempurnakan secara berkala dan telah will handle this in a comprehensive manner.
dibentuk satu unit kerja khusus yang akan
menangani hal ini secara komprehensif.
Manajemen Bank percaya bahwa risk taking The Bank’s management believes that the risk
unit melakukan pengendalian internal dengan taking unit performs internal control by
melakukan transaksi operasional dengan tetap conducting operational transactions with
memperhatikan prinsip kehati-hatian dan attention to the prudence principles and in
sesuai dengan pedoman internal dan peraturan accordance with internal guidelines and
eksternal. SKMR (Risk Management external regulations. The Risk Management
Department) melakukan pengawasan dengan Department performs monitoring using the
menggunakan aplikasi ORSA dan LED. SKAI ORSA and LED application. SKAI conducts
melakukan audit dengan berpedoman pada audits based on the Bank Internal Audit
Standar Pelaksanaan Fungsi Audit Intern Bank Function Implementation Standards (SPFAIB)
(SPFAIB) untuk pengawasan operasional Bank to monitor the Bank's operations and is
serta dilengkapi oleh fungsi pengendalian complemented by the internal control function
internal di setiap kantor cabang. at each branch office.
Penilaian Profil Risiko Operasional Assessment of Operational Risk Profile
Hasil penilaian risiko inheren atas risiko The result of the Bank’s inherent risk
operasional Bank secara komposit posisi assessment on the composite operational risk
tanggal 31 Desember 2025 dan 2024 seperti of position date December 31, 2025 and 2024
yang dilaporkan kepada Otoritas Jasa as reported to Financial Service Authority (OJK)
Keuangan (OJK) masing-masing berada pada is at Low to Moderate level, respectively while
level Low to Moderate sedangkan untuk the Quality of Risk Management Application
Kualitas Penerapan Manajemen Risiko (KPMR) (KPMR) is at the Satisfactory level.
berada pada level Satisfactory.
l. Risiko Hukum l. Legal Risk
Manajemen Risiko Hukum Legal Risk Management
Kebijakan, pedoman dan prosedur perkreditan Policies, guidelines and procedures on lending
dan operasional juga dikaji berdasarkan aspek and operations are reviewed based on the
hukum yang melekat untuk meminimalisir risiko inherent legal aspects to minimize legal risk. All
hukum. Seluruh produk dan aktivitas baru new products and activities must be reviewed
selain harus dikaji oleh Bagian Legal dan by Legal and Remedial Department, Risk
Remedial, juga harus mendapat kajian dari Management Unit, Compliance Unit and
Satuan Kerja Manajemen Risiko, Satuan Kerja Internal Audit Department.
Kepatuhan dan Satuan Kerja Audit Internal.
127
Page 579
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
l. Risiko Hukum (lanjutan) l. Legal Risk (continued)
Manajemen Risiko Hukum (lanjutan) Legal Risk Management (continued)
Pengendalian risiko hukum dilakukan dengan Control of legal risk is performed through loan
laporan monitoring administrasi kredit, kajian administration monitoring reports, reviews of
NUK (Nota Usulan Kredit), perjanjian kredit, the loan proposal memorandums and credit
penyempurnaan formulir dan notifikasi kredit. agreements, as well as upgrading of forms and
Pengkajian aspek hukum juga dilakukan pada loan notifications. Evaluation of legal aspects is
produk dan aktivitas baru serta atas perjanjian- also performed on new products and activities
perjanjian dengan counterparty dan pihak upon agreement with counterparty and other
ketiga lainnya. third parties.
Penilaian Profil Risiko Hukum Assessment of Legal Risk Profile
Hasil penilaian risiko inheren atas risiko hukum The result of the Bank’s inherent risk
Bank secara komposit posisi tanggal assessment on the composite legal risk of
31 Desember 2025 dan 2024 seperti yang position date December 31, 2025 and 2024 as
dilaporkan kepada Otoritas Jasa Keuangan reported to Financial Service Authority (OJK)
(OJK) masing-masing berada pada level Low are at Low level, respectively while the Quality
sedangkan untuk Kualitas Penerapan of Risk Management Application (KPMR) is at
Manajemen Risiko (KPMR) berada pada level the Satisfactory level.
Satisfactory.
m. Risiko Reputasi m. Reputation Risk
Manajemen Risiko Reputasi Reputation Risk Management
Penerapan manajemen risiko reputasi meliputi The implementation of reputation risk
pengawasan aktif Dewan Komisaris dan management includes active supervision by the
Direksi, terkait risiko reputasi pada aktivitas Board of Commissioners and Directors
operasional/jasa layanan, SDM, TI & MIS, regarding reputation risk in operational
kecukupan kebijakan, prosedur, strategi activities/services, human resources, IT & MIS,
manajemen risiko reputasi, pengukuran risiko the adequacy of reputation risk policies,
reputasi dan pemantauan serta pengelolaan procedures, management strategy, reputation
risiko reputasi. risk measurement, and monitoring and
managing of reputation risk.
Bank memiliki Service Quality Management dan The Bank has Service Quality Management
Call Center Department sebagai unit yang and Call Center Department as a unit to
menangani pengaduan nasabah. Selain itu, handles customer complains. In addition, the
Bank telah menyajikan aspek transparasi Bank has presented aspects of financial
laporan keuangan dengan publikasi triwulan di statements transparency through quarterly
koran. Pada tahun 2016, Bank membentuk publication of its financial statements in
contact center untuk meningkatkan pelayanan newspapers. In 2016, the Bank set up a contact
kepada nasabah selama tahun 2025 nasabah center to improve services to customers and
yang menggunakan pelayanan contact center during 2025 the number of customers who
untuk pengaduan nasabah dan pelayanan received the contact center’s service for their
lainnya semakin meningkat. complaints and other services increased.
128
Page 580
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
m. Risiko Reputasi (lanjutan) m. Reputation Risk (continued)
Manajemen Risiko Reputasi (lanjutan) Reputation Risk Management (continued)
Selama tahun 2025 dan 2024 pengelolaan Throughout 2025 and 2024, the reputation risk
risiko reputasi terus ditingkatkan dengan management is improved by the application of
diterapkannya SLA (Service Level Agreement) SLA (Service Level Agreement) in line with
sesuai dengan ketentuan Bank Indonesia dan Bank Indonesia’s and Financial Service
Otoritas Jasa Keuangan (OJK) untuk Authority’s provision in handling and resolving
menangani keluhan nasabah yang dapat customer complaints in less than
diselesaikan dalam waktu kurang dari 20 (dua 20 (twenty) working days and under certain
puluh) hari kerja dan dalam kondisi tertentu conditions, the period can be extended to 20
dapat memperpanjang jangka waktu 20 (dua (twenty) working days. SKAI conducts internal
puluh) hari kerja. SKAI juga melakukan audit audit at the branch offices in connection with
internal di cabang terkait komplain nasabah customer complaints to ensure the
untuk memastikan pengendalian internal implementation of internal control over the
terhadap risiko reputasi. reputation risk.
Penilaian Profil Risiko Reputasi Assessment of Reputation Risk Profile
Hasil penilaian risiko inheren atas risiko The result of the Bank’s inherent risk
reputasi Bank secara komposit posisi tanggal assessment on the composite reputation risk of
31 Desember 2025 dan 2024 seperti yang position date December 31, 2025 and 2024 as
dilaporkan kepada Otoritas Jasa Keuangan reported to Financial Service Authority (OJK) is
(OJK) masing-masing berada pada level Low to at Low to Moderate level, respectively while the
Moderate sedangkan untuk Kualitas Penerapan Quality of Risk Management Application
Manajemen Risiko (KPMR) berada pada level (KPMR) is at the Satisfactory level.
Satisfactory.
n. Risiko Stratejik n. Strategic Risk
Manajemen Risiko Stratejik Strategic Risk Management
Direksi membuat rencana kerja tahunan yang The Board of Directors produces an annual
disetujui oleh Komisaris dan melakukan work plan, which is approved by the Board of
sosialisasi kepada seluruh karyawan. Rencana Commissioners, and disseminates it to all
strategis dibuat menggunakan analisis SWOT, employees. The strategic plan is prepared
faktor eksternal dan tingkat risiko. Pengawasan using SWOT analysis, external factors and the
aktif dilakukan melalui monitoring realisasi level of risk. Active oversight is done by
dengan rencana kerja tahunan. Pemantauan monitoring the realization of the annual work
risiko oleh Komisaris dilakukan melalui Komite plan. The risk monitoring by the Board of
Pemantau Risiko. Commissioners is performed through the Risk
Monitoring Committee.
Bank menetapkan kebijakan dan strategi dalam The Bank establishes policies and strategies in
rangka mencapai rencana kerja yang telah order to achieve the work plan, which has been
disusun sesuai dengan visi dan misi Bank. Bank prepared in accordance with the Bank’s vision
juga telah menyusun pedoman penyusunan and mission. The Bank has also established
produk dan aktivitas baru. guidelines for the preparation of new products
and activities.
Penilaian Profil Risiko Stratejik Assessment of Strategic Risk Profile
Hasil penilaian risiko inheren atas risiko stratejik The result of the Bank’s inherent risk
Bank secara komposit posisi tanggal assessment on the composite strategic risk of
31 Desember 2025 dan 2024 seperti yang position date December 31, 2025 and 2024 as
dilaporkan kepada Otoritas Jasa Keuangan reported to Financial Service Authority (OJK) is
(OJK) masing-masing berada pada level Low to at Low to Moderate level respectively, while the
Moderate sedangkan untuk Kualitas Penerapan Quality of Risk Management Application
Manajemen Risiko (KPMR) berada pada level (KPMR) is at the Satisfactory level.
Satisfactory.
129
Page 581
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
o. Risiko Kepatuhan o. Compliance Risk
Penerapan Manajemen Risiko Kepatuhan Application of Compliance Risk
Management
Bank secara berkesinambungan meningkatkan The Bank continuously improves the risk
budaya manajemen risiko kepatuhan kepada management culture at all levels of the
seluruh level organisasi antara lain, sosialisasi organization, including socialization and
dan coaching, meningkatkan pengamatan coaching, improve monitoring to ensure the
untuk memastikan kebenaran laporan dan correctness of reports and timelines of report
ketepatan waktu pengiriman laporan kepada submission to regulators, fulfillment of internal
regulator, pelaksanaan pemenuhan terhadap and external regulations, as well as always
ketentuan internal dan eksternal, serta trying to minimize the excess of the stipulated
senantiasa berusaha meminimalkan risk appetite and risk tolerance.
pelampauan limit risk appetite dan risk
tolerance yang ditetapkan.
Bank juga melakukan update pedoman internal The Bank also updates other internal guidelines
lainnya apabila terdapat peraturan dari pihak in the case of external regulation, such as those
eksternal, misalnya Bank Indonesia dan from Bank Indonesia and Financial Service
Otoritas Jasa Keuangan (OJK). Authority (OJK).
Bank telah memiliki unit kerja yang independen The Bank has an independent compliance unit
yaitu unit kepatuhan yang berfungsi melakukan whose function is to perform compliance review
compliance review yang bertanggung jawab and which is directly responsible to the Director
langsung kepada Direktur Kepatuhan. SKAI of Compliance. SKAI conducts internal audits to
melakukan audit internal untuk memastikan ensure internal control of compliance risk.
pengendalian internal terhadap risiko
kepatuhan.
Penilaian Profil Risiko Kepatuhan Assessment of Compliance Risk Profile
Hasil penilaian risiko inheren atas risiko The result of the Bank’s inherent risk
kepatuhan Bank secara komposit posisi tanggal assessment on the composite compliance risk
31 Desember 2025 dan 31 Desember 2024 of position date December 31, 2025 and
seperti yang dilaporkan kepada Otoritas Jasa December 31, 2024 as reported to Financial
Keuangan (OJK) masing-masing berada pada Service Authority (OJK) is at Low to Moderate
level Low to Moderate sedangkan untuk level, respectively while the Quality of Risk
Kualitas Penerapan Manajemen Risiko (KPMR) Management Application (KPMR) is at the
berada pada level Satisfactory. Satisfactory level.
130
Page 582
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO 36. RISK MANAGEMENT
Manajemen Bank menyadari sepenuhnya bahwa The Bank’s management is fully aware that risk is
risiko adalah bagian dari sifat bisnis bank. Oleh an intrinsic aspect of the banking business.
karena itu, dalam setiap pengambilan keputusan Therefore, for all decisions made and in all banking
maupun proses aktivitas perbankan, Bank activity processes, the Bank always maintains its
senantiasa berpijak pada kebijakan yang berbasis position on risk-based policies.
risiko.
Manajemen percaya bahwa seluruh kebijakan risiko Management believes that all risk policies
Bank mengikuti dan patuh pada Peraturan Bank maintained by the Bank are consistent and comply
Indonesia dan Otoritas Jasa Keuangan (OJK) with Bank Indonesia and Financial Service Authority
sebagai ketentuan baku dan persyaratan minimal (OJK) Regulations, as a standard provision and
agar dapat menjalankan aktivitas bisnis yang minimum requirement to run its business activities
terbaik. properly.
Kebijakan risiko ditetapkan berdasarkan risk Risk policies are established based on the Bank’s
appetite Bank dengan mempertimbangkan terhadap risk appetite after considering the Bank’s strength,
kekuatan, kemampuan dan kapasitas permodalan capability and capacity of capital.
yang dimiliki Bank.
Risiko Kredit Credit Risk
Manajemen Risiko Kredit Credit Risk Management
Dalam upaya penerapan manajemen risiko kredit, In its effort to apply credit risk management, the
Bank melakukan kajian terhadap kebijakan dan Bank reviews its credit policies and guidelines in
pedoman perkreditan guna meningkatkan sistem order to enhance credit risk control system.
pengendalian risiko kredit.
Hingga tahun 2025, Bank telah melakukan Until 2025, the Bank has updated and
pengkinian (update) dan penambahan terhadap supplemented its credit policies and guidelines.
kebijakan pedoman dan prosedur perkreditan.
Penerapan pengendalian internal pada aktivitas Internal control in landing activities is applied by
perkreditan diterapkan dengan penetapan limit risiko determination of the risk appetite, risk tolerance and
baik itu risk appetitte, risk tolerance maupun limit credit approval authority limit.
kewenangan persetujuan kredit.
Untuk debitur yang masuk dalam 25 (dua puluh The 25 (twenty five) largest core debtors are also
lima) debitur inti terbesar juga dilakukan kajian reviewed independently by Risk Management
secara independen oleh Satuan Kerja Manajemen Working Unit. Review is also performed on credit
Risiko. Kajian juga dilakukan atas konsentrasi kredit concentration, both of portfolio and business sector
baik berdasarkan portofolio kredit maupun bidang financed.
(sektor) usaha yang dibiayai.
Guna meningkatkan pengendalian risiko, Bank terus As part of its risk management, the Bank continues
mengembangkan sistem informasi manajemen to develop a credit risk management information
risiko kredit dan sistem aplikasi perkreditan, system and credit application system, so that the
sehingga pengelolaan aktivitas perkreditan dapat management of credit activities is effective and
dilaksanakan secara efektif dan efisien serta sesuai efficient and in accordance with the applicable
dengan prosedur yang berlaku. procedures.
131
Page 583
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit Assessment of Credit Risk Profile
Berikut ini adalah tabel dari eksposur maksimum The tables below show maximum exposure to credit
terhadap risiko kredit, analisis risiko konsentrasi risk, credit risk concentration analysis, and credit
kredit dan konsentrasi kredit berdasarkan jenis concentration by type of debtors:
debitur:
i. Eksposur maksimum terhadap risiko kredit i. Maximum exposure to credit risk (net of
(secara bersih dari cadangan kerugian allowance for impairment losses).
penurunan nilai).
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Laporan posisi keuangan: Statements of financial position:
Current account with
Giro pada Bank Indonesia 520.644 372.189 Bank Indonesia
Current account with
Giro pada bank lain 85.084 378.669 other banks
Penempatan pada Bank Placements with Bank
Indonesia 444.422 818.748 Indonesia
Penempatan pada bank lain 584.869 817.815 Placements with other banks
Efek-efek 3.697.790 2.837.347 Securities
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 43.494 - agreement to resell
Kredit 5.617.697 4.780.131 Loans
Tagihan akseptasi 5.311 11.617 Acceptance receivables
Aset lain-lain 61.336 62.833 Other assets
Subtotal 11.060.647 10.079.349 Subtotal
Commitments and
Komitmen dan Kontinjensi: Contingencies:
Fasilitas kredit kepada
nasabah yang belum
digunakan 464.120 313.545 Unused facilities
L/C yang irrevocable dan masih
berjalan dalam rangka
ekspor dan impor 11.845 14.714 Irrevocable L/C
Bank garansi 10.465 10.477 Bank guarantee
Subtotal 486.430 338.736 Subtotal
Total 11.547.077 10.418.085 Total
ii. Analisis risiko konsentrasi kredit ii. Analysis of credit risk concentration
Tabel berikut menyajikan konsentrasi kredit The following table presents the credit
berdasarkan jenis kredit yang diberikan (secara concentration for loans by type of loans (gross
bruto dari cadangan kerugian penurunan nilai): of allowance for impairment losses):
31 Desember/December 31, 2025 31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total % Stage 1 Stage 2 Stage 3 Total %
Modal kerja 4.261.802 209.082 73.503 4.544.387 78,13% 3.195.417 144.617 69.755 3.409.789 67,93% Working capital
Investasi 390.493 17.169 7.798 415.460 7,14% 529.576 94.677 28.036 652.289 12,99% Investment
Konsumsi 851.086 5.577 104 856.767 14,73% 939.667 10.547 7.540 957.754 19,08% Consumer
Total 5.503.381 231.828 81.405 5.816.614 100,00% 4.664.660 249.841 105.331 5.019.832 100,00% Total
132
Page 584
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
ii. Analisis risiko konsentrasi kredit (lanjutan) ii. Analysis of credit risk concentration (continued)
Tabel berikut menyajikan konsentrasi kredit The following table presents the credit
berdasarkan jenis kredit yang diberikan (secara concentration for loans by type of loans (gross
bruto dari cadangan kerugian penurunan nilai) of allowance for impairment loses) (continued):
(lanjutan):
31 Desember/December 31, 2025 31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total % Stage 1 Stage 2 Stage 3 Total %
Industri pengolahan 1.317.244 28.694 39.273 1.385.211 23,82% 1.225.812 70.015 29.554 1.325.381 26,40% Processing industry
Rumah tangga 847.390 5.254 104 852.748 14,67% 935.831 10.336 7.540 953.707 19,00% Household
Aktivitas keuangan dan Financial and
asuransi 960.500 172.067 - 1.132.567 19,47% 614.520 34.631 - 649.151 12,93% insurance activities
Wholesale and
Perdagangan besar dan retail trade
eceran. reparasi dan car and motorcycle
perawatan mobil dan repair and
sepeda motor 764.209 4.686 26.955 795.850 13,68% 410.397 18.625 27.277 456.299 9,09% maintenance
Pertambangan dan
penggalian 854.090 163 38 854.291 14,69% 363.660 1.060 23 364.743 7,27% Mining and quarrying
Konstruksi 38.038 85 2 38.125 0,66% 358.950 - 7 358.957 7,15% Construction
Pengangkutan dan Transportation and
pergudangan 145.496 1.119 728 147.343 2,53% 247.056 565 - 247.621 4,93% warehousing
Real estat 134.417 14.981 9.027 158.425 2,72% 174.105 59.181 14.291 247.577 4,93% Real-estate
Pertanian, kehutanan, dan Agriculture, foresty,
perikanan 224.150 3.571 4.561 232.282 3,99% 197.861 22.907 5.384 226.152 4,51% and fishery
Penyediaan akomodasi Accommodation of
makan dan minum 58.198 - - 58.198 1,00% 31.910 30.800 - 62.710 1,25% food and beverage
Information and
Informasi dan komunikasi 49.871 - - 49.871 0,86% 48.633 - - 48.633 0,97% communication
Aktivitas penyewaan dan Rental and leasing
sewa guna usaha activities without
tanpa hak opsi, option rights,
Ketenagakerjaan, agen employment, travel
perjalanan dan penunjang agents and other
usaha lainnya 11.323 164 76 11.563 0,20% 16.482 1.097 20.339 37.918 0,76% business support
Aktivitas jasa lainnya 15.631 397 502 16.530 0,28% 18.244 196 720 19.160 0,38% Other service activities
Household activities as
Aktivitas rumah tangga an employer, activities
sebagai pemberi kerja, that produce goods
aktivitas yang menghasilkan and services by
barang dan jasa oleh rumah households that are
tangga yang digunakan untuk used to meet their
memenuhi kebutuhan sendiri 6.439 110 106 6.655 0,11% 8.746 181 165 9.092 0,18% own needs
Not other business
Bukan lapangan usaha lainnya 3.695 323 - 4.018 0,07% 3.835 212 - 4.047 0,08% fields
Aktivitas kesehatan manusia Human health activities
dan aktivitas sosial 200 - - 200 0,00% 3.764 - - 3.764 0,07% and social activites
Water management,
wastewater
Pengelolaan air, pengelolaan management, waste
air limbah, pengelolaan dan management and
daur ulang sampah, recycling and
dan aktivitas remediasi 3.229 214 33 3.476 0,06% 2.643 35 31 2.709 0,05% remediation activities
Arts, entertainment,
Kesenian, hiburan, dan rekreasi 68.961 - - 68.961 1,19% 1.919 - - 1.919 0,04% and recreation
Procurement of
Pengadaan listrik, gas, Electricity, gas,
uap/air panas dan steam/hot water and
udara dingin 158 - - 158 0,00% 205 - - 205 0,01% cold air
Aktivitas professional, Professional, scientific
ilmiah dan teknis 142 - - 142 0,00% 65 - - 65 0,00% and technical activities
Pendidikan - - - - 0,00% 22 - - 22 0,00% Education
Government
Administrasi pemerintahan, Administration,
pertahanan dan jaminan and mandatory
sosial - - - - 0,00% - - - - 0,00% defense social security
Total 5.503.381 231.828 81.405 5.816.614 100,00% 4.664.660 249.841 105.331 5.019.832 100,00% Total
133
Page 585
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iii. Konsentrasi kredit dari aset keuangan iii. Credit concentration of financial assets by type
berdasarkan jenis debitur (secara bruto dari of debtors (gross of allowance for impairment
cadangan kerugian penurunan nilai): losses):
31 Desember/December 31, 2025
Giro pada Penempatan
Bank pada Bank Efek-efek
Indonesia Indonesia yang dibeli
dan bank lain/ dan bank dengan janji
Current lain/ dijual kembali/ Komitmen
Accounts Placements Securities dan
with Bank with Bank purchased Tagihan kontinjensi/
Indonesia Indonesia under akseptasi/ Commitments
And and other agreement Kredit/ Efek-efek/ Acceptance Aset lain-lain/ and
other banks banks to resell Loans Securities receivables Other assets contingencies Total %
Pemerintah - - 43.494 - 1.576.853 - - - 1.620.347 13,79% Government
Bank Indonesia 520.644 444.422 - - 1.676.997 - - - 2.642.063 22,49% Bank Indonesia
Perusahaan efek dan lembaga Securities company and
jasa keuangan lainnya - - - 70.160 - - - 1.315 71.475 0,61% other financial service
Bank lainnya 85.248 585.000 - - - - - - 670.248 5,71% Other banks
UMKM dan ritel - - - 1.468.700 - - - 162 1.468.862 12,50% Retail
Korporasi - - - 3.874.095 444.010 5.319 - 110.504 4.433.928 37,75% Corporate
Kredit beragun Loan with residential
rumah tinggal - - - 90.463 - - - 206.869 297.332 2,53% collateral
Loan with
Kredit beragun commercial
Properti komersial - - - 231.792 - - - 145.451 377.243 3,21% property collateral
Lain-lain - - - 81.404 - - 61.336 22.344 165.084 1,41% Others
Total 605.892 1.029.422 43.494 5.816.614 3.697.860 5.319 61.336 486.645 11.746.582 100.00% Total
31 Desember/December 31, 2024
Giro pada Penempatan
Bank pada Bank Efek-efek
Indonesia Indonesia yang dibeli
dan bank lain/ dan bank dengan janji
Current lain/ dijual kembali/ Komitmen
Accounts Placements Securities dan
with Bank with Bank purchased Tagihan kontinjensi/
Indonesia Indonesia under akseptasi/ Commitments
And and other agreement Kredit/ Efek-efek/ Acceptance Aset lain-lain/ and
other banks banks to resell Loans Securities receivables Other assets contingencies Total %
Pemerintah - - - - 1.814.318 - - - 1.814.318 17,02% Government
Bank Indonesia 372.189 818.748 - - 461.758 - - - 1.652.695 15,51% Bank Indonesia
Perusahaan efek dan lembaga Securities company and
jasa keuangan lainnya - 189.239 - - - 1.756 190.995 1,79% other financial service
Bank lainnya 378.754 817.995 - - - - - - 1.196.749 11,23% Other banks
UMKM dan ritel - - - 1.595.600 - - - 1.724 1.597.324 14,99% Retail
Korporasi - - - 2.737.451 561.291 11.619 - 121.266 3.431.627 32,19% Corporate
Kredit beragun Loan with residential
rumah tinggal - - - 116.188 - - - 9.331 125.519 1,18% collateral
Loan with
Kredit beragun commercial
Properti komersial - - - 323.032 - - - 179.664 502.696 4,72% property collateral
Lain-lain - - - 58.322 - - 62.833 25.199 146.354 1,37% Others
Total 750.943 1.636.743 - 5.019.832 2.837.367 11.619 62.833 338.940 10.658.277 100,00% Total
134
Page 586
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan
Kebijakan Bank dalam menggolongkan kualitas The Bank policy classifies the credit quality
kredit berdasarkan golongan aset keuangan. based on financial asset classification.
Kualitas kredit berdasarkan golongan aset Credit quality classification per class of financial
keuangan diklasifikasikan sebagai berikut: asset are as follows:
1. Tingkat tinggi 1. High Grade
- Giro dan penempatan pada Bank - Current accounts and placements with
Indonesia, giro dan penempatan pada Bank Indonesia, current accounts and
bank lain yaitu giro atau penempatan placements with other banks are
pada institusi Pemerintah, institusi current account or placements with
Pemerintah Daerah, bank yang the Government Institutions, Local
terdaftar di bursa serta transaksi Government Institutions, bank listed
dengan bank yang memiliki reputasi on the stock exchange and
baik dengan tingkat kemungkinan transactions with reputable banks with
gagal bayar atas kewajiban yang low probability of default on liabilities.
rendah.
- Efek-efek yang termasuk dalam - Securities that are included in the
obligasi pemerintah Indonesia dan Indonesian government bonds and
sertifikat Bank Indonesia, serta efek- Bank Indonesia certificate, as well as
efek dengan peringkat idAAA; idAA+; the securities that are rated as idAAA;
idAA; idAA-. idAA+; idAA; idAA-.
- Kredit yang belum jatuh tempo dan - Loans which are not due nor impaired,
tidak mengalami penurunan nilai serta and have not been restructured nor
tidak pernah direstrukturisasi atau degraded.
pernah mengalami penurunan kualitas
kredit.
2. Tingkat standar 2. Standard Grade
- Giro dan penempatan pada bank lain - Current accounts and placements with
yaitu giro atau penempatan pada bank other banks are current accounts or
yang tidak terdaftar di bursa. placements with non-listed banks.
- Efek-efek dengan peringkat idA+; idA; - Securities that are rated as idA+; idA;
idA-; idBBB+; idBBB. idA-; idBBB+; idBBB.
- Kredit yang belum jatuh tempo dan - Loans which are not due nor impaired,
tidak mengalami penurunan nilai serta and have not been restructured nor
tidak pernah direstrukturisasi atau degraded.
pernah mengalami penurunan
kualitas kredit.
135
Page 587
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan (lanjutan) (continued)
Kualitas kredit berdasarkan golongan aset Credit quality classification per class of financial
keuangan diklasifikasikan sebagai berikut asset are as follows (lanjutan):
(lanjutan):
Tabel di bawah ini menyajikan kualitas aset The following table shows the quality of
keuangan berdasarkan kelas dengan risiko financial assets by class with credit risk (gross
kredit (secara bruto dari cadangan kerugian of allowance for impairment losses):
penurunan nilai):
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Diukur pada biaya
perolehan diamortisasi Measured at amortized cost
Current accounts with
Giro pada Bank Indonesia 520.644 - - 520.644 Bank Indonesia
Current accounts with
Giro pada bank lain 85.248 - - 85.248 other banks
Penempatan pada Placements with
Bank Indonesia 444.422 - - 444.422 Bank Indonesia
Penempatan pada bank lain 585.000 - - 585.000 Placement with other bank
Efek-efek 1.657.282 - - 1.657.282 Securities
Kredit 5.503.381 231.828 81.405 5.816.614 Loans
Securities purchased
Efek yang dibeli dengan under agreement
janji dijual kembali 43.494 - - 43.494 resell – third parties
Tagihan akseptasi 5.319 - - 5.319 Acceptance receivables
Aset lain-lain 61.336 - - 61.336 Other assets
Diukur pada nilai wajar Measured at fair value
melalui penghasilan through other
komprehensif lain comprehensive income
Efek-efek 1.058.198 - - 1.058.198 Securities
Diukur pada nilai wajar melalui Measured at fair value through
laba rugi profit or loss
Efek-efek 982.380 - - 982.380 Securities
Total 10.946.704 231.828 81.405 11.259.937 Total
136
Page 588
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan (lanjutan) (continued)
Tabel di bawah ini menyajikan kualitas aset The following table shows the quality of
keuangan berdasarkan kelas dengan risiko financial assets by class with credit risk (gross
kredit (secara bruto dari cadangan kerugian of allowance for impairment losses)
penurunan nilai) (lanjutan): (continued):
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Diukur pada biaya
perolehan diamortisasi Measured at amortized cost
Current accounts with
Giro pada Bank Indonesia 372.189 - - 372.189 Bank Indonesia
Current accounts with
Giro pada bank lain 378.754 - - 378.754 other banks
Penempatan pada Placements with
Bank Indonesia 818.748 - - 818.748 Bank Indonesia
Penempatan pada bank lain 817.995 - - 817.995 Placement with other bank
Efek-efek 980.997 - - 980.997 Securities
Kredit 4.664.660 249.841 105.331 5.019.832 Loans
Tagihan akseptasi 11.619 - - 11.619 Acceptance receivables
Aset lain-lain 62.833 - - 62.833 Other assets
Diukur pada nilai wajar Measured at fair value
melalui penghasilan through other
komprehensif lain comprehensive income
Efek-efek 1.429.753 - - 1.429.753 Securities
Diukur pada nilai wajar melalui Measured at fair value through
laba rugi profit or loss
Efek-efek 426.617 - - 426.617 Securities
Total 9.964.165 249.841 105.331 10.319.337 Total
31 Desember 2025/December 31, 2025
Belum Jatuh Tempo
atau Tidak Mengalami Telah Jatuh
Penurunan Nilai/ Tempo Tetapi
Neither past due not impaired Tidak Mengalami
Penurunan
Nilai/ Mengalami
Tingkat Tinggi/ Tingkat Standar/ Past due but Penurunan
High Grade Standard Grade not Impaired Nilai/Impaired Jumlah/Total
Measured at fair value
Diukur pada nilai wajar through other
melalui penghasilan comprehensive
komprehensif lain income
Efek-efek 1.657.282 - - - 1.657.282 Securities
Diukur pada nilai wajar Measured at fair value
melalui laporan laba rugi through profit or loss
Efek-efek 1.058.198 - - - 1.058.198 Securities
Diukur pada biaya perolehan Measured at fair value
Yang diamortisasi through profit or loss
Efek-efek 982.380 - - - 982.380 Securities
Giro pada Current accounts with
Bank Indonesia 520.644 - - - 520.644 Bank Indonesia
Current accounts with
Giro pada bank lain 85.248 - - - 85.248 other banks
Penempatan pada Placement with
Bank Indonesia dan bank indonesia
Bank lain 1.029.422 - - - 1.029.422 and other banks
Securities purchased
Efek yang dibeli dengan under agreement
Janji dijual kembali 43.494 - - - 43.494 to resell
Kredit 5.499.258 4.123 231.828 81.405 5.816.614 Loans
Tagihan Akseptasi 5.319 - - - 5.319 Acceptance receivable
Aset lain-lain 61.336 - - - 61.336 Other Assets
Total 10.942.581 4.123 231.828 81.405 11.259.937 Total
137
Page 589
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan (lanjutan) (continued)
Tabel di bawah ini menyajikan kualitas aset The following table shows the quality of
keuangan berdasarkan kelas dengan risiko financial assets by class with credit risk (gross
kredit (secara bruto dari cadangan kerugian of allowance for impairment losses)
penurunan nilai) (lanjutan): (continued):
31 Desember 2024/December 31, 2024
Belum Jatuh Tempo
atau Tidak Mengalami Telah Jatuh
Penurunan Nilai/ Tempo Tetapi
Neither past due not impaired Tidak Mengalami
Penurunan
Nilai/ Mengalami
Tingkat Tinggi/ Tingkat Standar/ Past due but Penurunan
High Grade Standard Grade not Impaired Nilai/ Impaired Jumlah/Total
Measured at fair value
Diukur pada nilai wajar through other
melalui penghasilan comprehensive
komprehensif lain income
Efek-efek 1.429.753 - - - 1.429.753 Securities
Diukur pada nilai wajar Measured at fair value
melalui laporan laba rugi through profit or loss
Efek-efek 426.617 - - - 426.617 Securities
Diukur pada biaya perolehan Measured at fair value
Yang diamortisasi through profit or loss
Efek-efek 980.997 - - - 980.997 Securities
Giro pada Current accounts with
Bank Indonesia 372.189 - - - 372.189 Bank Indonesia
Current accounts with
Giro pada bank lain 378.754 - - - 378.254 other banks
Penempatan pada Placement with
Bank Indonesia dan bank indonesia
Bank lain 1.636.743 - - - 1.636.743 and other banks
Securities purchased
Kredit 4.642.876 21.784 249.841 105.331 5.019.832 Loans
Tagihan Akseptasi 11.619 - - - 11.619 Acceptance receivable
Aset lain-lain 62.833 - - - 62.833 Other Assets
Total 9.942.381 21.784 249.841 105.331 10.319.337 Total
Analisis umur kredit yang telah jatuh tempo Aging analysis of loans that are past due but not
tetapi tidak mengalami penurunan nilai pada impaired as of December 31, 2025 and 2024
tanggal 31 Desember 2025 dan 2024 adalah was as follows:
sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Jatuh tempo Past due
< 30 hari 217.715 220.418 < 30 days
31 - 60 hari 8.982 14.509 31 - 60 days
61 - 90 hari 5.131 14.914 61 - 90 days
Total 231.828 249.841 Total
138
Page 590
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Pedoman dan kebijakan merupakan hal yang Guidelines and policies are very important in terms
sangat penting dalam hal penerapan manajemen of risk management application, so the Bank always
risiko, oleh karenanya Bank selalu melakukan kajian reviews the guidelines and policies related to
atas pedoman dan kebijakan yang berkaitan dengan liquidity periodically, at least once in a year. The
likuiditas secara berkala minimal satu tahun sekali. results of review conducted by the management
Hasil kajian yang dilakukan oleh manajemen brought about the limit adjustments, such as dealer
membawa penyesuaian limit, seperti limit dealer, limit, counterparty limit and Bank’s Asset and
limit counterparty dan Komite Aset dan Liabilitas Liability Committee (ALCO).
(ALCO) Bank.
Direksi melakukan pengawasan manajemen The Board of Directors oversees the management
likuiditas melalui rapat ALCO yang dilakukan setiap of liquidity through the ALCO meeting held every
bulan. Selain itu sistem juga membantu memberikan month. In addition, the system also helps provide
informasi likuiditas yang berguna untuk pemantauan useful information for monitoring liquidity on a daily
secara harian. Kelebihan likuiditas Bank basis. Excess liquidity is allocated in the form of
dialokasikan dalam bentuk investasi treasuri seperti financial investments such as government bonds
obligasi pemerintah dan penempatan dana pada and deposits with Bank Indonesia.
Bank Indonesia.
Komisaris melakukan pemantauan risiko melalui The Commissioners monitor risks through the Risk
Komite Pemantau Risiko. Monitoring Committee.
Tabel di bawah menunjukkan profil jatuh tempo The table below shows the maturity profile of the
liabilitas keuangan Bank berdasarkan arus kas tidak Bank’s financial liabilities based on the contractual
terdiskonto pada tanggal 31 Desember 2025 dan undiscounted cash flows as of December 31, 2025
2024: and 2024:
31 Desember/December 31, 2025
Lainnya
yang tidak
memiliki jatuh Sampai dengan
tempo/ Others 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
without maturity or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Liabilitas keuangan Financial liabilities
Tanpa suku bunga: Without interest:
Simpanan - 375.538 - - - - - 375.538 Deposits
Liabilities due
Liabilitas segera - 31.303 - - - - - 31.303 immediately
Kewajiban akseptasi - 5.319 - - - - - 5.319 Acceptance liabilities
Liabilitas lain-lain - 1.423 - - - - - 1.423 Other liabilities
Suku bunga variabel: Variable interest rate:
Simpanan - 1.550.290 - - - - - 1.550.290 Deposits
Simpanan dari bank Deposits from
lain - 2 - - - - - 2 other bank
Liabilitas lain-lain - 12.791 - - - - - 12.791 Other liabilities
Suku bunga tetap: Fixed interest rate:
Simpanan - 4.089.847 285.707 1.271.769 16 - - 5.647.339 Deposits
Simpanan dari bank Deposits from
lain - 4.014 - - - - - 4.014 other bank
Liabilitas sewa - 382 - 3.038 129 3.545 - 7.094 Lease liabilities
Subtotal - 6.070.909 285.707 1.274.807 145 3.545 - 7.635.113 Subtotal
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada
nasabah yang belum
digunakan 464.302 - - - - - - 464.302 Unused facilities
L/C yang masih irrevocable
dan masih berjalan
dalam rangka ekspor
dan impor 11.862 - - - - - - 11.862 Irrevocable L/C
Liabilitas kontinjensi Contingent liabilities
Bank Garansi - - - 10.482 - - - 10.482 Bank guarantee
Total 476.164 6.070.909 285.707 1.285.289 145 3.545 - 8.121.759 Total
139
Page 591
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Analisis Jatuh Tempo untuk Liabilitas Keuangan Maturity Analysis for Financial Liabilities
(lanjutan) (continued)
Tabel di bawah menunjukkan profil jatuh tempo The table below shows the maturity profile of the
liabilitas keuangan Bank berdasarkan arus kas tidak Bank’s financial liabilities based on the contractual
terdiskonto pada tanggal 31 Desember 2025 dan undiscounted cash flows as of December 31, 2025
2024 (lanjutan): and 2024 (continued):
31 Desember/December 31, 2024
Lainnya
yang tidak
memiliki jatuh Sampai dengan
tempo/ Others 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
Without maturity or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Liabilitas keuangan Financial liabilities
Tanpa suku bunga: Without interest:
Liabilities due
Liabilitas segera - 140.958 - - - - - 140.958 immediately
Kewajiban akseptasi - 11.619 - - - - - 11.619 Acceptance liabilities
Liabilitas lain-lain - 1.595 - - - - - 1.595 Other liabilities
Suku bunga variabel: Variable interest rate:
Simpanan - 2.088.069 - - - - - 2.088.069 Deposits
Simpanan dari bank Deposits from
lain - 143 - - - - - 143 other bank
Liabilitas lain-lain - 11.494 - - - - - 11.494 Other liabilities
Suku bunga tetap: Fixed interest rate:
Simpanan - 3.004.112 1.517.855 78.239 6 - - 4.600.212 Deposits
Simpanan dari bank Deposits from
lain - 2.008 - - - - - 2.008 other bank
Liabilitas sewa - - 130 545 8.857 2.480 149 12.161 Lease liabilities
Subtotal - 5.259.998 1.517.985 78.784 8.863 2.480 149 6.868.259 Subtotal
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada
nasabah yang belum
digunakan 313.741 - - - - - - 313.741 Unused facilities
L/C yang masih irrevocable
dan masih berjalan
dalam rangka ekspor
dan impor 14.717 - - - - - - 14.717 Irrevocable L/C
Liabilitas kontinjensi Contingent liabilities
Bank Garansi - - - - 10.482 - - 10.482 Bank guarantee
Total 328.458 5.259.998 1.517.985 78.784 19.345 2.480 149 7.207.199 Total
Analisis Perbedaan Jatuh Tempo Aset dan Maturity Mismatch Analysis for Financial Asset
Liabilitas Keuangan and Liabilities
Tabel di bawah ini menyajikan analisis jatuh tempo The table below shows the maturity mismatch
aset dan liabilitas keuangan Bank pada tanggal analysis for financial assets and liabilities as of
31 Desember 2025 dan 2024, berdasarkan jangka December 31, 2025 and 2024 based on maturity
waktu yang tersisa sampai tanggal jatuh tempo and behavior assumptions:
kontrak dan asumsi perilaku:
31 Desember/December 31, 2025
Lainnya
yang tidak
memiliki jatuh Sampai dengan
tempo/ Others 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
without maturity or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Aset keuangan Financial assets
Tanpa suku bunga: Without interest:
Kas - 51.492 - - - - - 51.492 Cash
Current account with
Giro pada bank lain - 16.152 - - - - - 16.152 other banks
Efek-efek - 418.763 356.319 1.002.103 50.006 - - 1.827.191 Securities
Acceptance
Tagihan akseptasi - 5.319 - - - - - 5.319 receivables
Aset lain-lain - neto - 61.336 - - - - - 61.336 Other assets - net
Variable
Suku bunga variabel: interest rate:
Current account with
Giro pada bank lain - 68.804 - - - - - 68.804 other banks
Efek-efek - - - - - - - - Securities
Kredit - 480.140 396.418 2.441.578 284.346 559.600 164.990 4.327.072 Loans
140
Page 592
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Analisis Perbedaan Jatuh Tempo Aset dan Maturity Mismatch Analysis for Financial Asset
Liabilitas Keuangan (lanjutan) and Liabilities (continued)
Tabel di bawah ini menyajikan analisis jatuh tempo The table below shows the maturity mismatch
aset dan liabilitas keuangan Bank pada tanggal analysis for financial assets and liabilities as of
31 Desember 2025 dan 2024, berdasarkan jangka December 31, 2025 and 2024 based on maturity
waktu yang tersisa sampai tanggal jatuh tempo and behavior assumptions (continued):
kontrak dan asumsi perilaku (lanjutan):
31 Desember/December 31, 2025
Lainnya
yang tidak
memiliki jatuh Sampai dengan
tempo/ Others 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
without maturity or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Suku bunga tetap: Fixed interest rate:
Giro pada Bank Current account with
Indonesia - 520.644 - - - - - 520.644 Bank Indonesia
Current account with
Giro pada bank lain - 292 - - - - - 292 other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia
bank lain - 1.029.422 - - - - - 1.029.422 and other bank
Efek-efek - 29.181 392.710 425.923 648.846 195.181 178.828 1.870.669 Securities
Securities
Efek yang dibeli purchased under
dengan janji dijual kembali - 43.494 - - - - - 43.494 agreement to resell
Kredit - 236.009 245.686 810.877 75.982 119.339 1.649 1.489.542 Loans
Total financial
Total aset keuangan - 2.961.048 1.391.133 4.680.481 1.059.180 874.120 345.467 11.311.429 assets
Liabilitas keuangan Financial liabilities
Tanpa suku bunga: Without interest:
Simpanan - 375.538 - - - - - 375.538 Deposits
Obligations due
Liabilitas segera - 31.303 - - - - - 31.303 immediately
Liabilitas akseptasi - 5.319 - - - - - 5.319 Acceptance liabilities
Liabilitas lain-lain - 1.423 - - - - - 1.423 Other liabilities
Suku bunga variabel: Variable interest rate:
Simpanan - 1.550.290 - - - - - 1.550.290 Deposits
Simpanan dari bank Deposits from
lain - 2 - - - - - 2 other bank
Liabilitas lain-lain - 12.791 - - - - - 12.791 Other liabilities
Suku bunga tetap: Fixed interest rate:
Simpanan - 4.075.325 282.685 1.219.618 15 - - 5.577.643 Deposits
Simpanan dari bank Deposits from
lain - 4.000 - - - - - 4.000 other bank
Liabilitas sewa - 381 - 2.913 119 2.920 - 6.333 Lease Liabilities
Total liabilitas Total financial
Keuangan - 6.056.372 282.685 1.222.531 134 2.920 - 7.564.642 liabilities
Neto - (3.095.324) 1.108.448 3.457.950 1.059.046 871.200 345.467 3.746.787 Net
31 Desember/December 31, 2024
Lainnya
yang tidak
memiliki jatuh Sampai dengan
tempo/ Others 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
without maturity or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Aset keuangan Financial assets
Tanpa suku bunga: Without interest:
Kas - 45.628 - - - - - 45.628 Cash
Current account with
Giro pada bank lain - 20.398 - - - - - 20.398 other banks
Efek-efek - - - 323.972 - - - 323.972 Securities
Acceptance
Tagihan akseptasi - 11.619 - - - - - 11.619 receivables
Aset lain-lain - neto - 62.833 - - - - - 62.833 Other assets - net
Variable
Suku bunga variabel: interest rate:
Current account with
Giro pada bank lain - 358.135 - - - - - 358.135 other banks
Efek-efek - - - 10.000 - - - 10.000 Securities
Kredit - 109.927 240.672 1.887.863 480.108 413.944 274.844 3.407.358 Loans
Suku bunga tetap: Fixed interest rate:
Current account with
Giro pada Bank Current account with
Indonesia - 372.189 - - - - - 372.189 Bank Indonesia
Giro pada bank lain - 221 - - - - - 221 other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia
bank lain - 1.636.743 - - - - - 1.636.743 and other bank
Efek-efek - 64.352 654.956 489.425 347.932 539.344 407.386 2.503.395 Securities
Kredit - 118.900 284.194 908.397 149.811 150.687 485 1.612.474 Loans
Total financial
Total aset keuangan - 2.800.945 1.179.822 3.619.657 977.851 1.103.975 682.715 10.364.965 assets
141
Page 593
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Analisis Perbedaan Jatuh Tempo Aset dan Maturity Mismatch Analysis for Financial Asset
Liabilitas Keuangan (lanjutan) and Liabilities (continued)
Tabel di bawah ini menyajikan analisis jatuh tempo The table below shows the maturity mismatch
aset dan liabilitas keuangan Bank pada tanggal analysis for financial assets and liabilities as of
31 Desember 2025 dan 2024, berdasarkan jangka December 31, 2025 and 2024 based on maturity
waktu yang tersisa sampai tanggal jatuh tempo and behavior assumptions (continued):
kontrak dan asumsi perilaku (lanjutan):
31 Desember/December 31, 2024
Lainnya
yang tidak
memiliki jatuh Sampai dengan
tempo/ Others 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
without maturity or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Liabilitas keuangan Financial liabilities
Tanpa suku bunga: Without interest:
Liabiities due
Liabilitas segera - 140.958 - - - - - 140.958 immediately
Liabilitas akseptasi - 11.619 - - - - - 11.619 Acceptance liabilities
Liabilitas lain-lain - 1.595 - - - - - 1.595 Other liabilities
Suku bunga variabel: Variable interest rate:
Simpanan - 2.085.748 - - - - - 2.085.748 Deposits
Simpanan dari bank Deposits from
lain - 143 - - - - - 143 other bank
Liabilitas lain-lain - 11.494 - - - - - 11.494 Other liabilities
Suku bunga tetap: Fixed interest rate:
Simpanan - 2.992.636 1.500.592 74.797 5 - - 4.568.030 Deposits
Simpanan dari bank Deposits from
lain - 2.000 - - - - - 2.000 other bank
Liabilitas sewa - - - 263 8.643 2.385 149 11.440 Lease liabilities
Total liabilitas Total financial
Keuangan - 5.246.193 1.500.592 75.060 8.648 2.385 149 6.833.027 liabilities
Neto - (2.445.248) (320.770) 3.544.597 969.203 1.101.590 682.566 3.531.938 Net
Risiko Pasar Market Risk
Manajemen Risiko Pasar Market Risk Management
Divisi Treasuri sebagai risk taking unit melakukan The Treasury Division, as a risk-taking unit,
pengendalian internal dengan melakukan transaksi performs internal control by executing treasury
treasuri dengan tetap memperhatikan prinsip kehati- transactions taking into account the prudence
hatian dan sesuai dengan pedoman internal dan principle and in accordance with internal guidelines
peraturan eksternal. SKMR (Risk Management and external regulations. The Bank’s Risk
Departement) melakukan monitoring terhadap PDN Management Department monitors the NOP
(Posisi Devisa Neto). Bank telah menggunakan (Net Open Position). The Bank uses a system that
sistem yang memberikan informasi agar provides information for market risk control to be
pengendalian risiko pasar menjadi lebih efisien dan more efficient and effective in controlling the
efektif untuk mengendalikan risiko nilai tukar dan exchange rate risk and interest rate risk, and
risiko suku bunga dan melengkapinya dengan complements this with a Market Limit System.
Sistem Pemantauan Limit (Market Limit System). Internal Audit Unit (SKAI) conducts internal audit of
Satuan Kerja Audit Internal (SKAI) melakukan the Treasury Division to ensure the internal controls
internal audit di Divisi Treasuri untuk memastikan over market risk.
pengendalian internal terhadap risiko pasar.
142
Page 594
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
1. Risiko Nilai Tukar 1. Foreign Exchange Risk
Sensitivitas Nilai Tukar Foreign Exchange Sensitivity
Analisis sensitivitas nilai tukar diukur dengan Foreign exchange sensitivity analysis is
kemampuan kelebihan modal Bank untuk measured by the ability of the Bank’s excess
menyerap potensi kerugian dari nilai tukar yaitu capital to absorb potential foreign exchange
membuat asumsi perubahan/fluktuasi nilai tukar losses by assuming that foreign exchange
yang berlawanan arah dengan masing-masing fluctuation will go adversely to each foreign
posisi nilai tukar. Sensitivitas potensi kerugian exchange position. Potential exchange loss
nilai tukar berdasarkan data historis selama sensitivity is based on historical data for one
setahun ke belakang. Kelebihan modal Bank year. Excess capital was able to cover potential
mampu menutup risiko nilai tukar pada loss from foreign exchange risk on
31 Desember 2025: 5.628 kali dan December 31, 2025: 5,628 times and
31 Desember 2024: 2.741 kali. December 31, 2024: 2,741 times.
Hal ini disebabkan karena posisi devisa neto This was because the Bank held a very low net
Bank yang rendah sedangkan kelebihan modal open position, while its excess capital was very
Bank yang tinggi, sehingga manajemen high; thus, the management believes that the
percaya bahwa Bank dinilai tidak rentan Bank is not significantly susceptible to foreign
terhadap pergerakan nilai tukar. exchange movements.
Tabel di bawah menunjukkan sensitivitas Bank The table below shows the Bank’s sensitivity for
atas kemungkinan perubahan yang terjadi a given reasonable possible change based on
berdasarkan fluktuasi dari nilai tukar historis, volatility of historical exchange rates, with all
dengan semua variabel lainnya tetap konstan. other variables remaining constant.
Pengaruh kenaikan Pengaruh penurunan
nilai tukar mata uang nilai tukar mata uang
Peningkatan nilai Penurunan asing pada laba/rugi asing pada laba/rugi
tukar mata nilai tukar sebelum pajak/ sebelum pajak/
uang asing/ mata uang asing/ Effect of increase on Effect of decrease on
Increase on Decrease on foreign exchange foreign exchange
Mata uang/ foreign exchange foreign exchange to profit or loss rate to profit or loss
Currency rates rates rates before tax before tax
USD 0,2471% (0,2471%) 0,11 (0,11)
EUR 0,3710% (0,3710%) 0,09 (0,09)
JPY 0,5207% (0,5207%) 0,0003 (0,0003)
SGD 0,2779% (0,2779%) 0,08 (0,08)
AUD 0,4794% (0,4794%) 0,01 (0,01)
CNY 0,2517% (0,2517%) 0,00 (0,00)
143
Page 595
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
2. Risiko Suku Bunga 2. Interest Rate Risk
Perbandingan atau rasio RSA (Rate Sensitive The ratio of RSA (Rate Sensitive Assets) to
Assets) terhadap RSL (Rate Sensitive RSL (Rate Sensitive Liabilities) as of
Liabilities) pada tanggal 31 Desember 2025, December 31, 2025 and 2024 are 140.84% and
dan 2024 masing-masing sebesar 140,84% dan 171.08%, respectively. If there are parallel
171,08%. Apabila terjadi perubahan suku changes in interest rates on assets and
bunga secara paralel pada aset dan liabilitas, liabilities, the Bank will be exposed to interest
Bank akan terekspos risiko suku bunga. rate risk.
Sensitivitas Suku Bunga Interest Rate Sensitivity
Analisis sensitivitas suku bunga diukur dengan Interest rate sensitivity analysis is measured by
kemampuan kelebihan modal Bank untuk the ability of the Bank’s excess capital to absorb
menyerap potensi kerugian dari perubahan potential loss from interest rate movements by
suku bunga, yaitu membuat asumsi making assumptions about interest rate
perubahan/fluktuasi suku bunga. Sensitivitas movement. Interest rate sensitivity is
suku bunga dilakukan dengan perubahan suku determined with the increasing interest by
bunga naik secara paralel shifted sebesar 0.25% and 1% parallel shifted. This rate is
0,25% dan 1% dengan mempertimbangkan taken by considering the fluctuated condition of
kondisi fluktuasi suku bunga pasar. Hal market interest. This was because the Bank
disebabkan karena kelebihan modal Bank yang had strong excess capital to cover interest rate
cukup untuk menutup perubahan suku bunga changes in the statement of financial position;
pada laporan posisi keuangan sehingga thus, the management of the Bank considers it
manajemen Bank menilai Bank tidak rentan to be not significantly susceptible to interest
terhadap pergerakan suku bunga. rate movement risk.
Analisis sensitivitas suku bunga digunakan Interest rate sensitivity analysis is used to
untuk menganalisis dampak kemungkinan analyze probable change in interest rate
perubahan suku bunga terhadap laba atau rugi affecting the profit or loss and equity. The
dan ekuitas. Perubahan estimasi nilai wajar dan estimated change in fair value and cash flows
arus kas untuk perubahan suku bunga pasar for changes in market interest rates are based
didasarkan pada volatilitas tingkat suku bunga on the volatility of historical interest rates, with
historis dengan mempertahankan variabel all other variables remaining constant
lainnya tetap konstan.
Sampai dengan tanggal 31 Desember 2025, As of December 31, 2025, if interest rates
apabila suku bunga meningkat atau menurun increase or decrease by 1.00% income impact
sebesar 1,00% dengan menganggap variabel with all other variables remaining constant, the
lainnya tetap konstan, pendapatan bunga net interest income would have been Rp45,200
bersih Bank akan meningkat sebesar Rp45.200 higher or Rp45,200 lower, respectively.
atau menurun sebesar Rp45.200.
Sampai dengan tanggal 31 Desember 2025, As of December 31, 2025, if interest rates
apabila suku bunga meningkat atau menurun increase or decrease by 0.25% income impact
sebesar 0,25% dampak dengan menganggap with all other variables remaining constant, the
variabel lainnya tetap konstan, pendapatan net interest income would have been Rp11,300
bunga bersih Bank akan meningkat sebesar higher or Rp11,300 lower, respectively.
Rp11.300 atau menurun sebesar Rp11.300.
144
Page 596
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. PERJANJIAN-PERJANJIAN KERJASAMA 37. SIGNIFICANT COOPERATION AGREEMENTS
SIGNIFIKAN
1. Pada tanggal 1 September 2016, Bank 1. On September 1, 2016, the Bank entered into
melakukan perjanjian dengan PT Manning an agreement with PT Manning Development
Development mengenai perjanjian sewa regarding the rental agreement of Wisma
menyewa Wisma Hayam Wuruk lantai 1 dan 2 Hayam Wuruk 1st and 2nd floor room No. 100
ruang No. 100 dan 200 untuk kegiatan and 200 for office activities. This agreement is
perkantoran. Perjanjian ini berlaku selama valid for 10 years until August 31, 2026 with
10 tahun hingga 31 Agustus 2026 dengan the condition that the Bank is exempted from
ketentuan Bank dibebaskan biaya sewa selama rental fees for the first 3 months starting from
3 bulan pertama terhitung mulai jangka waktu the term of the lease. The agreement with
sewa. Perjanjian dengan PT Manning PT Manning Development will expire on
Development berakhir pada tanggal December 29, 2023, and will subsequently be
29 Desember 2023 kemudian digantikan replaced by PT Gajah Tunggal Tbk, with the
dengan PT Gajah Tunggal Tbk dengan kondisi rental terms and conditions referring to the
dan persyaratan sewa mengacu pada previous agreement. The rental fee is charged
perjanjian sebelumnya. Biaya sewa dibebankan Rp27,316 for the first five years and will be
sebesar Rp27.316 untuk lima tahun pertama paid for every three months for the remaining
dan akan dibayarkan per tiga bulan untuk lima five years.
tahun berikutnya.
2. Pada tanggal 13 Maret 2023, Bank melakukan 2. On March 13, 2023, the Bank entered into an
perjanjian dengan PT Manning Development agreement with PT Manning Development
mengenai perjanjian sewa menyewa Wisma regarding a rental agreement for Wisma
Hayam Wuruk lantai 6 untuk kegiatan Hayam Wuruk floor 6 for office activities. This
perkantoran. Perjanjian ini berlaku selama agreement is valid for three years three
3 tahun 3 bulan hingga 31 Agustus 2026. months until August 31, 2026. The agreement
Perjanjian dengan PT Manning Development with PT Manning Development will expire on
berakhir pada tanggal 29 Desember 2023 December 29, 2023, and will subsequently be
kemudian digantikan dengan PT Gajah replaced by PT Gajah Tunggal Tbk, with the
Tunggal Tbk dengan kondisi dan persyaratan rental terms and conditions referring to the
sewa mengacu pada perjanjian sebelumnya. previous agreement. The rental fee is Rp988
Biaya sewa dibebankan sebesar Rp988 belum excluding tax. The rental amount has been
termasuk pajak. Jumlah sewa telah dibayarkan paid in full by the Bank at the time of signing
lunas oleh Bank pada saat penandatanganan the agreement.
perjanjian.
3. Pada tanggal 20 Desember 2021, Bank 3. On December 20, 2021, the Bank entered into
mengadakan kerjasama dengan PT Fortress a cooperation agreement with PT Fortress Data
Data Services (FDS) dalam pelayanan dan Services (FDS) with scope of services and daily
pengelolaan harian atas aplikasi dan jasa maintenance of the application and financial
keuangan sehubungan dengan sistem software services related to the software system. This
tersebut. Perjanjian ini berlaku selama 5 (lima) agreement is valid for 5 (five) years from the
tahun terhitung sejak tanggal berlakunya date of agreement and will be automatically
perjanjian dan akan diperpanjang otomatis. extended. The annual service fee charged to
Biaya jasa tahunan yang dibebankan ke Bank the Bank is Rp5,917.
adalah sebesar Rp5.917.
145
Page 597
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. PERNYATAAN STANDAR AKUNTANSI YANG 38. STATEMENT OF FINANCIAL ACCOUNTING
TELAH DISAHKAN NAMUN BELUM BERLAKU STANDARDS ISSUED BUT NOT YET EFFECTIVE
EFEKTIF
Berikut ini adalah beberapa pernyataan standar The following are several statement of financial
akuntansi keuangan dan interpretasi yang telah accounting standards and interpretations issued by
disahkan oleh Dewan Standar Akuntansi Keuangan the Indonesian Financial Accounting Standards
(DSAK-IAI) yang dipandang relevan terhadap Board (DSAK-IAI) that are considered relevant to the
pelaporan keuangan Bank namun belum berlaku financial reporting of the Bank but not yet effective
efektif untuk laporan keuangan tanggal 31 for December 31, 2025 financial statements.
Desember 2025.
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2026
2026
Amendemen PSAK 109 and PSAK 107: Klasifikasi Amendments to PSAK 109 and PSAK 107:
dan Pengukuran Instrumen Keuangan Classification and Measurement of Financial
Instruments
Amandemen tersebut mencakup klarifikasi atas The amendments includes a clarification that a
suatu liabilitas keuangan dihentikan pengakuannya financial liability is derecognised on the ‘settlement
pada “tanggal penyelesaian” serta memperkenalkan date’ and the introduction of an accounting policy
pilihan kebijakan akuntansi (apabila kondisi tertentu choice (if specific conditions are met) to derecognise
terpenuhi) untuk menghentikan pengakuan liabilitas financial liabilities settled using an electronic
keuangan yang diselesaikan melalui sistem payment system before the settlement date. Further,
pembayaran elektronik sebelum tanggal additional guidance is added on how the contractual
penyelesaian. Selain itu, panduan tambahan cash flows for financial assets with environmental,
ditambahkan mengenai bagaimana arus kas social and corporate governance (ESG) and similar
kontraktual untuk aset keuangan dengan fitur features should be assessed. The amendments also
lingkungan, sosial, dan tata kelola perusahaan clarifiies what constitute ‘non-recourse features’ and
(ESG) serta fitur serupa harus dinilai. Amandemen what are the characteristics of contractually linked
tersebut juga mengklarifikasi apa saja yang instruments. The amendments also introduces of
merupakan fitur non-recourse dan karakteristik disclosures for financial instruments with contingent
instrumen yang terkait secara kontraktual. Selain itu, features and additional disclosure requirements for
amandemen tersebut memperkenalkan persyaratan equity instruments classified at fair value through
pengungkapan untuk instrumen keuangan dengan other comprehensive income (OCI).
fitur kontinjensi serta persyaratan pengungkapan
tambahan untuk instrumen ekuitas yang
diklasifikasikan pada nilai wajar melalui penghasilan
komprehensif lain (OCI).
Penyesuaian tahunan 2024 Annual Improvements 2024
DSAK-IAI menerbitkan Penyesuaian Tahunan 2024 The DSAK-IAI issued Annual Improvements 2024 to
SAK Indonesia, yang mencakup klarifikasi, SAK Indonesia, which include clarifications,
penyederhanaan, koreksi, atau perubahan untuk simplifications, corrections or changes to improve
meningkatkan konsistensi dalam PSAK 107 consistency in, PSAK 107 Financial instruments:
Instrumen Keuangan: Pengungkapan, PSAK 109 Disclosure, PSAK 109 Financial Instruments, PSAK
Instrumen Keuangan, PSAK 110 Laporan Keuangan 110 Consolidated Financial Statements and PSAK
Konsolidasian, dan PSAK 207 Laporan Arus Kas. 207 Statements of Cash Flows. The amendments
Amandemen tersebut akan berlaku efektif untuk will be effective for reporting periods beginning on or
periode pelaporan yang dimulai pada atau setelah 1 after 1 January 2026. Earlier application is permitted
Januari 2026. Penerapan lebih awal diperkenankan and must be disclosed. The amendments are not
dan harus diungkapkan. Amandemen tersebut tidak expected to have a material impact on the Group’s
diharapkan menimbulkan dampak material terhadap financial statements.
laporan keuangan Grup.
146
Page 598
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. PERNYATAAN STANDAR AKUNTANSI YANG 38. STATEMENT OF FINANCIAL ACCOUNTING
TELAH DISAHKAN NAMUN BELUM BERLAKU STANDARDS ISSUED BUT NOT YET EFFECTIVE
EFEKTIF (lanjutan) (continued)
Berikut ini adalah beberapa pernyataan standar The following are several statement of financial
akuntansi keuangan dan interpretasi yang telah accounting standards and interpretations issued by
disahkan oleh Dewan Standar Akuntansi Keuangan the Indonesian Financial Accounting Standards
(DSAK-IAI) yang dipandang relevan terhadap Board (DSAK-IAI) that are considered relevant to the
pelaporan keuangan Bank namun belum berlaku financial reporting of the Bank but not yet effective
efektif untuk laporan keuangan tanggal for December 31, 2025 financial statements
31 Desember 2025 (lanjutan). (continued).
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2027
2027
PSAK 118: Penyajian dan Pengungkapan dalam PSAK 118: Presentation and Disclosure in Financial
Laporan Keuangan Statements
PSAK 118 akan menggantikan PSAK 201. PSAK PSAK 118 will replace PSAK 201. The new PSAK
baru ini memperkenalkan persyaratan baru terkait introduces new requirements for presentation within
penyajian dalam laporan laba rugi, termasuk total the statement of profit or loss, including specified
dan subtotal tertentu. Selain itu, entitas diwajibkan totals and subtotals. Furthermore, entities are
untuk mengklasifikasikan seluruh pendapatan dan required to classify all income and expenses within
beban dalam laporan laba rugi ke dalam salah satu the statement of profit or loss into one of five
dari lima kategori: operasi, investasi, pendanaan, categories: operating, investing, financing, income
pajak penghasilan, dan operasi yang dihentikan. taxes and discontinued operations.
PSAK ini juga mensyaratkan pengungkapan ukuran The PSAK requires disclosure of newly defined
kinerja yang didefinisikan manajemen, subtotal management-defined performance measures,
pendapatan dan beban, serta mencakup subtotals of income and expenses, and it also
persyaratan baru terkait agregasi dan disagregasi includes new requirements for aggregation and
informasi keuangan. disaggregation of financial information.
PSAK 118 berlaku efektif untuk periode pelaporan PSAK 118 are effective for reporting periods
yang dimulai pada atau setelah 1 Januari 2027, beginning on or after January 1, 2027, but earlier
dengan penerapan dini diperkenankan dan harus application is permitted and must be disclosed.
diungkapkan. PSAK 118 akan diterapkan secara PSAK 118 will apply retrospectively.
retrospektif.
Bank sedang mengevaluasi dampak dari PSAK The Bank is presently evaluating and has not yet
tersebut dan belum menentukan dampaknya determined the effects of these PSAK on its financial
terhadap laporan keuangan Bank. statements.
147
Page 599
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. TAMBAHAN INFORMASI ARUS KAS 39. SUPPLEMENTARY CASH FLOW INFORMATION
Arus kas/Cash flows
Perubahan
31 Desember/ Penerimaan/ Pembayaran/ non-kas/ 31 Desember/
December 31, 2024 Reception Payment Non-cash changes December 31, 2025
Liabilitas sewa 11.439 - (7.130) 2.024 6.333 Lease liabilities
11.439 (7.130) 2.024 6.333
Arus kas/Cash flows
Perubahan
31 Desember/ Penerimaan/ Pembayaran/ non-kas/ 31 Desember/
December 31, 2023 Reception Payment Non-cash changes December 31, 2024
Liabilitas sewa 20.989 - (11.003) 1.453 11.439 Lease liabilities
20.989 - (11.003) 1.453 11.439
40. PENYELESAIAN LAPORAN KEUANGAN 40. COMPLETION OF THE FINANCIAL
STATEMENTS
Manajemen Bank bertanggung jawab atas The management of the Bank is responsible for the
penyusunan dan penyajian wajar laporan keuangan preparation and fair presentation of these financial
ini sesuai dengan Standar Akuntansi Keuangan di statements In accordance with Indonesian Financial
Indonesia, yang telah diselesaikan dan disetujui Accounting Standard which were completed and
untuk diterbitkan oleh Direksi Bank pada tanggal authorized for issue on March 27, 2026.
27 Maret 2026.
148
Page 600
Halaman ini sengaja dikosongkan. This page is intentionally left blank.
Page 601
Lembar Umpan Balik
Feedback Form
Setelah membaca Laporan Tahunan PT Bank Ganesha Tbk, kami mohon kesediaan para pemangku kepentingan untuk memberikan umpan
balik dengan mengirim e-mail atau mengirim formulir ini melalui fax/pos.
After reading the Sustainability Report of PT Bank Ganesha Tbk, we kindly ask stakeholders to provide feedback by sending e-mail or sending
this form via fax/post.
Pertanyaan Setuju Tidak Setuju
Question Agree Disagree
Laporan ini telah memberikan informasi yang bermanfaat mengenai kinerja ekonomi, sosial, dan lingkungan Bank.
This report has provided useful information regarding the Bank economic, social, and environmental performance.
Data dan informasi yang diungkapkan mudah dipahami, lengkap, transparan, dan berimbang.
The data and information disclosed is easy to understand, complete, transparent, and balanced.
Data dan informasi yang disajikan berguna dalam pengambilan keputusan.
The data and information presented is useful for making decisions.
Laporan ini menarik dan mudah dibaca.
This report is interesting and easy to read.
Mohon berikan nilai mengenai aspek yang terdapat dalam laporan ini (nilai 1 = paling penting, 2 = penting, 3 = tidak penting, 4 = sangat tidak penting).
Please score the aspects in this report (score 1 = most important, 2 = important, 3 = less important, 4 = least important).
Kinerja Ekonomi Pengembangan Masyarakat
Economic Performance Community Development
Pembiayaan dengan Pertimbangan Aspek Lingkungan Hidup Penggunaan Material
Financing with Consideration of Environmental Aspects Material Consumption
Kerahasiaan Data Nasabah Penggunaan Energi
Confidentiality of Customer Data Energy Consumption
Kesetaraan Kesempatan Kerja Penggunaan Air
Equal Employment Opportunity Water Consumption
Pelatihan dan Pengembangan Kemampuan Karyawan Pengelolaan Limbah
Employee Training and Capacity Building Waste Management
Keselamatan dan Kesehatan Kerja Upaya Mengurangi Emisi
Occupational Health and Safety Efforts to Reduce Emissions
Mohon berikan komentar/saran/usulan bagi laporan ini.
Please provide comments/suggestions/recommendations for this report.
Profil Anda / Your Profile
Nama / Name :
Pekerjaan / Occupation :
Institusi/Perusahaan / Institution/Company :
Kontak (telepon, e-mail) / Contact (phone, e-mail) :
Kategori Pemangku Kepentingan / Stakeholders Category
Pemerintah / Government Nasabah / Customer Karyawan / Employee Mitra Usaha / Business Partner
Media Masyarakat / Public LSM / NGO Lain-Lain, …. / Others, …
Saran dan tanggapan yang Anda berikan atas informasi yang disajikan dalam laporan ini mohon dikirimkan kepada:
Please send your suggestions and comments on the information presented in this report to:
Sekretaris Perusahaan
Corporate Secretary
Wisma Hayam Wuruk Lt. 1 dan 2 / 1st & 2nd Fl
Jl. Hayam Wuruk No. 8, Jakarta Pusat 10120 / Central Jakarta 10120
(021) 2910 9900 (hunting) corpsect@bankganesha.co.id
(021) 2910 9992 www.bankganesha.co.id
Page 602
Halaman ini sengaja dikosongkan. This page is intentionally left blank.
Page 603
2025 Laporan Tahunan dan Laporan Keberlanjutan
Annual Report and Sustainability Report
PT Bank Ganesha Tbk
Wisma Hayam Wuruk Lt. 1 & 2 / 1st-2nd Fl.
Jl. Hayam Wuruk No. 8
Jakarta Pusat / Central Jakarta 10120
(021) 2910 9900 (hunting)
(021) 2910 9992
corpsect@bankganesha.co.id
https://www.bankganesha.co.id/
Names mentioned 205 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Kantor Akuntan Publik Purwanto Susanti
p.2
unresolved
org
Financial Services Authority
p.2 ×41
unresolved
org
Ganesha Tbk
p.2
unresolved
person
Organ Pendukung
· Komisaris
p.7
unresolved
org
Bank Indonesia
p.10 ×22
unresolved
org
Bank Indonesia Giro
p.10
unresolved
org
Indonesia Stock Exchange
p.16 ×9
unresolved
org
PT Asia Rumah Utama
p.18 ×2
unresolved
org
PT Milenial Kreatif Indonesia
p.18 ×5
unresolved
org
Bank Awards
p.19 ×4
unresolved
org
Bank Umum KBMI
p.19 ×2
unresolved
org
PT Sembrani Finance Indonesia
p.20 ×3
unresolved
org
PT KB Bukopin Finance
p.20 ×4
unresolved
org
Koperasi Simpan Pinjam
p.21
unresolved
org
Bank Ganesha House Loan
p.21
unresolved
org
Bank Ganesha Naik
p.22
unresolved
org
Bank Ganesha Meresmikan Pembukaan Kantor Cabang Denpasar
p.23
unresolved
org
Bank Ganesha Inaugurated
p.23
unresolved
org
Bank Beraset Rp
p.24
unresolved
org
Bank Peserta Lembaga Penjamin Simpanan
p.25
unresolved
org
Indonesia Deposit Insurance Corporation
p.25
unresolved
org
Bank Agen Penjual Efek Reksadana Indonesia
p.25
unresolved
person
Forum Komunikasi
· Direktur
p.25 ×2
unresolved
person
Lenny Sugihat’s Ibu Lenny Sugihat
· Presiden Direktur
p.41 ×11
unresolved
org
Bank Ganesha Tanggal Pendirian
p.48
unresolved
org
Bank Devisa
p.48 ×2
unresolved
org
Bank Dasar Hukum Pendirian
p.48
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
p.48
unresolved
person
Notary Esther Daniar Iskandar
p.48 ×2
unresolved
org
Minister of Law and Human Rights
p.48
unresolved
org
Investment Tbk
p.48 ×2
unresolved
org
Head Office Address International Limited
p.48
unresolved
org
Fl. UOB Kay Hian Pte Ltd
p.48
unresolved
person
Jamil bin Mohamed
p.48 ×2
unresolved
org
Menteri Keuangan Republik Indonesia
p.49 ×2
unresolved
org
Minister of Finance
p.49 ×2
unresolved
org
Bank Ganesha’s Head Office
p.50
unresolved
org
Bank Indonesia Decree
p.50
unresolved
org
Bank Umum Swasta Devisa
p.56
unresolved
org
Bank Indonesia. Carrying
p.56 ×2
unresolved
org
Bank Indonesia. Bank Indonesia Certificate.
p.57
unresolved
org
Bank Ganesha’s KPR
p.60
unresolved
org
Bank Ganesha’s KPP
p.60
unresolved
org
Bank Garansi
p.61
unresolved
org
Bank Ganesha. This
p.61
unresolved
org
Bank Indonesia Fast Ganesha
p.62
unresolved
org
PT Equity Life Indonesia
p.63 ×2
unresolved
org
PT Great Eastern Life Indonesia
p.63 ×2
unresolved
org
PT Bahana TCW Investment
p.63
unresolved
org
PT Bahana TCW Investment Management
p.63
unresolved
org
PT Trimegah Asset Management
p.64 ×2
unresolved
org
Indonesia Tbk
p.65
unresolved
org
Ministry of Kementerian Keuangan
p.65
unresolved
org
PT Akulaku Finance Indonesia
p.66
unresolved
org
PT Amartha Mikro
p.66
unresolved
org
PT Amartha Mikro Fintek
p.66
unresolved
org
PT Berdayakan
p.66
unresolved
org
PT Berdayakan Usaha Usaha Indonesia
p.66
unresolved
org
PT MNC Guna
p.66
unresolved
org
PT MNC Guna Usaha Indonesia
p.66
unresolved
org
PT Kredit Utama Fintech Fintech Indonesia
p.66
unresolved
org
PT Multindo Auto
p.66
unresolved
org
PT Multindo Auto Finance
p.66
unresolved
org
PT Sejahtera Sama Kita
p.67 ×2
unresolved
org
PT Goodworth Investments
p.67 ×2
unresolved
org
PT Layanan Keuangan Berbagi
p.67
unresolved
org
PT Pintar
p.67
unresolved
org
PT Pintar Inovasi Digital Inovasi Digital
p.67
unresolved
org
Bank Ganesha Head Office
p.67
unresolved
org
PT Perdagangan Real Estate Terdepan
p.67
unresolved
org
PT Idana Solusi
p.68
unresolved
org
PT Idana Solusi Sejahtera Sejahtera
p.68
unresolved
org
PT Transpacific Finance
p.68 ×2
unresolved
org
PT Yobelindo Graha Mandiri
p.68
unresolved
org
PT Yobelindo Graha Mandiri Bank Ganesha
p.68
unresolved
org
PT Yobelindo
p.68
unresolved
org
PT Yobelindo Graha Graha Mandiri
p.68
unresolved
org
PT Ray
p.68
unresolved
org
PT Ray White Indonesia
p.68
unresolved
org
PT Ray White
p.68
unresolved
org
PT Ray White Indonesia Indonesia
p.68
unresolved
org
PT Signature Properties
p.68
unresolved
org
PT Signature Properties Bank Ganesha
p.68
unresolved
org
PT Signature Properties Properties
p.68
unresolved
org
PT Xavier
p.68 ×2
unresolved
org
PT Xavier Marks Indonesia
p.68
unresolved
org
PT Xavier Marks Marks Indonesia
p.68
unresolved
org
PT Berkat
p.68 ×2
unresolved
org
PT Berkat Mulia Intinusa
p.68
unresolved
org
PT Berkat Multi Multi Intinusa
p.68
unresolved
org
Realty
p.68 ×2
unresolved
org
PT Violet
p.68 ×2
unresolved
org
PT Violet Indonesia Pratama
p.68
unresolved
org
PT Violet Indonesia Indonesia Pratama
p.68
unresolved
org
PT Properti Maksima
p.68 ×2
unresolved
org
PT Properti Maksima Bank Ganesha
p.68
unresolved
org
PT Sagotra
p.68 ×3
unresolved
org
PT Sagotra Usaha Bank Ganesha
p.68
unresolved
org
PT Pasar Dana Pinjaman
p.69
unresolved
org
PT Pasar Dana Dana Pinjaman
p.69
unresolved
org
PT Hidup Ideal Sejahtera
p.69
unresolved
org
PT Hidup Ideal Ideal Sejahtera
p.69
unresolved
org
PT Lumbung
p.69 ×2
unresolved
org
PT Lumbung Dana Asia
p.69
unresolved
org
PT Lumbung Dana Dana Asia
p.69
unresolved
org
PT Asia
p.69
unresolved
org
PT Asia Rumah Utama Rumah Utama
p.69
unresolved
org
PT Milenial Kreatif
p.69
unresolved
org
PT Sembrani
p.69 ×2
unresolved
org
PT Sembrani Finance Finance Indonesia
p.69
unresolved
org
PT Radana
p.69 ×2
unresolved
org
Bhaskara Finance Tbk
p.69
unresolved
org
Finance Tbk
p.69
unresolved
org
PT KB Bukopin
p.69
unresolved
org
PT KB
p.69
unresolved
org
PT Indonesia Fintopia Fintopia Technology
p.69
unresolved
org
PT Pionir
p.70
unresolved
org
PT Pionir Alfa Sejahtera Alfa Sejahtera
p.70
unresolved
org
PT Uangme Fintek
p.70
unresolved
org
PT Uangme Fintek Indonesia
p.70
unresolved
org
PT Bintang
p.70 ×2
unresolved
org
PT Bintang Mandiri Mandiri Finance
p.70
unresolved
org
PT Bintang Mandiri Mandiri Finance Indonesia
p.70
unresolved
org
Bank Dagang Nasional Indonesia
p.76 ×2
unresolved
org
PT Gajah
p.76 ×2
unresolved
org
PT Prima
p.76
unresolved
org
Tunas Investama
· Direktur Keuangan
p.76
unresolved
org
PT Bali Turtle Island Development
p.76 ×2
unresolved
org
PT KMI Wire
p.76 ×2
unresolved
org
Cable Tbk
p.76 ×2
unresolved
person
Furthermore
· Presiden Direktur
p.76 ×2
unresolved
—
Serving
· Commissioner
p.77
unresolved
org
Bank Sumber Ekonomi Asia
p.77
unresolved
org
Bank Swadesi
p.77 ×4
unresolved
person
Subsequently
· Direktur
p.77
unresolved
org
Bank Eksekutif Bank Indonesia
p.78
unresolved
org
PT Pemeringkat Efek
p.78
unresolved
org
PT Pemeringkat Efek Indonesia
p.78
unresolved
org
Bank Ganesha. Saat
p.78 ×3
unresolved
org
PT Bank Dagang
p.79
unresolved
org
PT Bank Dagang Negara (Persero)
p.79
unresolved
org
Dana Pensiun Bank Mandiri Dua
p.79
unresolved
org
Bank Mandiri Dua
p.79
unresolved
org
Bank ICBC Indonesia
p.81 ×2
unresolved
person
Consumer Banking
· Direktur
p.81
unresolved
—
Vice
· Wakil Presiden Direktur
p.81
unresolved
org
Tunggal Tbk
p.84
unresolved
org
PT Sinar Harapan Persada.
p.84
unresolved
org
PT Sinar Harapan Persada. Mulai
p.84
unresolved
org
International Limited UOB Kay Hian Pte Ltd
p.88
unresolved
person
Profi
· Komisaris
p.95
unresolved
org
PT Lumbung Sari
p.126
unresolved
org
PT Medicom Prima
p.126
unresolved
org
PT Ventura Investasi Prima
p.126
unresolved
org
PT Ventura Investasi Utama
p.126
unresolved
org
Otoritas Jasa Keuangan Republik Indonesia
p.144
unresolved
org
Bank Ganesha’s GCG
p.145
unresolved
org
Bank Umum. Self-assessment GCG
p.146
unresolved
org
Bank Ganesha’s GCG Ganesha
p.147
unresolved
org
Bank Internal Audit Function Implementation Standards
p.149
unresolved
org
PT Datindo Entrycom
p.152 ×2
unresolved
person
Notary Hannywati Gunawan
p.152 ×2
unresolved
org
Kantor Akuntan Publik Purwantono
p.153
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.
Other files in this announcement 1
ESG2025-BGTG.pdf
done