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2025 Laporan Tahunan Annual Report Transformation towards a Stronger Sustainable and Inclusive Growth PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
2 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
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Penjelasan Tema
Theme Explanation
Transformation towards
a Stronger Sustainable
and Inclusive Growth
20 Laporan Tahunan
25 Annual Report
KB Bank berkomitmen untuk melanjutkan proses KB Bank is committed to continuing its business
transformasi bisnis guna membangun institusi transformation process to build a stronger,
keuangan yang semakin kuat, berkelanjutan, more sustainable, and more inclusive financial
dan inklusif. Melalui penguatan fundamental institution. By strengthening its business
bisnis, percepatan digitalisasi layanan, serta fundamentals, accelerating service digitalization,
penerapan tata kelola dan manajemen risiko and implementing prudent governance and
yang prudent, KB Bank berupaya meningkatkan risk management, KB Bank strives to improve
daya saing dan efisiensi operasional di tengah competitiveness and operational efficiency
dinamika industri perbankan. Transformasi ini amidst the dynamics of banking industry. This
juga diarahkan untuk memperluas akses layanan transformation is also aimed at expanding access
keuangan bagi berbagai segmen masyarakat, to financial services for various segments of
khususnya UMKM, sekaligus mengintegrasikan society, particularly MSMEs, while integrating
prinsip keberlanjutan dalam kegiatan usaha. sustainability principles into its business
Dengan langkah tersebut, KB Bank berkomitmen activities. With these steps, KB Bank is committed
untuk menciptakan nilai jangka panjang bagi to creating long-term value for its stakeholders
para pemangku kepentingan serta berkontribusi and contributing to supporting stronger, more
dalam mendukung pertumbuhan ekonomi sustainable, and more inclusive economic growth
Indonesia yang lebih kuat, berkelanjutan, dan in Indonesia.
inklusif.
Laporan Tahunan 2025 Annual Report 3
PT Bank KB Indonesia Tbk
Page 4
Transformation towards a Stronger Sustainable and Inclusive Growth
Kesinambungan Tema
Theme Continuity
2024
Strategic Transformation for
Sustainable and Inclusive Growth
Strategic Transformation for Sustainable and
Inclusive Growth
KB Bank terus menjalankan transformasi strategis KB Bank continues to implement its strategic
melalui implementasi strategi BISA untuk mendorong transformation through implementing BISA strategy
pertumbuhan yang berkelanjutan dan inklusif. to encourage sustainable and inclusive growth.
Bank memperluas segmen bisnis, meningkatkan The Bank is expanding its business segments,
efisiensi operasional, serta memperkuat kualitas improving operational efficiency, and strengthening
aset. Digitalisasi diperkuat melalui pengembangan asset quality. Digitalization is improved through
infrastruktur teknologi dan ekosistem keuangan yang developing innovative technology infrastructure and
inovatif. Penguatan fundamental juga dilakukan melalui a financial ecosystem. Fundamental strengthening is
perluasan sumber pendanaan dan sinergi dengan mitra also carried out through expanding funding sources
strategis. Upaya ini memperkokoh peran KB Bank and synergizing with strategic partners. These efforts
dalam mendorong inklusi keuangan dan pertumbuhan strengthen KB Bank’s role in driving financial inclusion
ekonomi. and economic growth.
4 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
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2023
Strengthening a Solid Business
Foundation
Strengthening a Solid Business
Foundation
KB Bank menetapkan strategi transformasi bertajuk KB Bank has established a transformation strategy
“BISA” sebagai bagian dari 13 agenda strategis untuk titled “BISA” as part of its 13-point strategic agenda to
mencapai visi menjadi institusi keuangan pilihan utama achieve its vision of becoming the preferred financial
di Indonesia. Strategi ini berfokus pada empat pilar institution in Indonesia. This strategy focuses on four
utama, yaitu peningkatan kinerja penjualan, inovasi main pillars: improving sales performance, innovation
untuk pemulihan kinerja, penguatan kualitas aset, serta for performance recovery, strengthening asset quality,
pengembangan teknologi informasi dan digital. and developing information and digital technology.
Transformasi KB Bank dilaksanakan dalam tiga tahap, KB Bank’s transformation is carried out in three stages,
dimulai dari pembangunan kembali fondasi bisnis melalui starting with rebuilding business foundation through
pertumbuhan aset berkualitas, dilanjutkan dengan quality asset growth, continuing with strengthening
penguatan stabilitas dan fokus pada segmen ritel serta stability and focusing on retail and MSME segments,
UMKM, hingga tahap akhir untuk mewujudkan KB Bank and finally, realizing KB Bank as a leading and beloved
sebagai bank terkemuka dan dicintai di Indonesia. bank in Indonesia.
Laporan Tahunan 2025 Annual Report 5
PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
Pencapaian Penting 2025
Key Achievements 2025
Rp
47,09
Kredit yang Diberikan dan Loans and Sharia Financing/
triliun
trillion
Pembiayaan/Piutang Syariah Receivables increased 5.75% to
meningkat 5,75% menjadi IDR47.09 trillion
Rp47,09 triliun
Kredit yang Pembiayaan/
Diberikan Piutang Syariah
Loans Sharia Financing/
Receivables
Rp41,31 Rp5,78
triliun trillion triliun trillion
Rp
54,64
Simpanan nasabah meningkat Customer deposits increased
triliun
trillion
17,27% menjadi Rp54,64 triliun. 17.27% to IDR54.64 trillion.
Giro Tabungan Deposito Berjangka
Current Account Savings Time Deposits
Rp8,79 Rp7,92 Rp37,93
triliun trillion triliun trillion triliun trillion
Rp
89,79 triliun
trillion
Rp
8,04 triliun
trillion
Total aset KB Bank meningkat 8,09% Jumlah ekuitas tercatat sebesar
menjadi Rp89,79 triliun. Rp8,04 triliun meningkat 0,99% dari
KB Bank’s total assets increased 8.09% tahun sebelumnya.
to IDR89.79 trillion. The total equity recorded at IDR8.04
trillion, an increase of 0.99% from the
previous year.
6 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
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2025 1
2024 (6)
2023 (6)
Rp
66,59
Kembali membukuka laba setelah
miliar
billion
Back to recording profit, after
beberapa tahun mengalami several years of recording losses,
kerugian, yaitu sebesar Rp66,59 amounting to IDR66.59 billion
miliar
Rasio Kinerja Secara Meningkat
Increasing Performance Ratio
2025 0,03 0,24 1,43 119,55
ROA ROE NIM BOPO
2024 (7,55) (154,60) 1,31 192,58
AAA
Peringkat 2
“BAIK” (idn) Fitch Rating
Di tahun 2025, penerapan good corporate Obligasi Berkelanjutan II KB Bank Tahap I, II
governance di KB Bank secara keseluruhan KB dan III Tahun 2025 memperoleh peringkat
Bank meraih peringkat 2 atau dikategorikan AAA dari Fitch Rating
sebagai “Baik”. Hal ini tercermin dari
pemenuhan prinsip-prinsip GCG yang cukup AAA
memadai. (idn) Fitch Rating
Rating 2 KB Bank’s Shelf-Registered Bonds II Phases
“GOOD” I, II, and III Year 2025 received an AAA rating
from Fitch Ratings.
In 2025, KB Bank’s overall implementation
of good corporate governance was rated 2,
categorized as “Good.” This was reflected in
its adequate compliance with GCG principles.
Laporan Tahunan 2025 Annual Report 7
PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
Peristiwa Penting
Significant Events
24 Januari | January 24
Kemitraan Strategis untuk Perkuat Pembiayaan
UMKM dan Rantai Pasok
Strategic Partnership to Strengthen MSME Financing and Supply
Chains
Dalam rangka mendukung perluasan akses pembiayaan bagi UMKM, KB Bank dan Danamas
menjalin kemitraan strategis. Melalui kerja sama ini, KB Bank akan menyalurkan pembiayaan
senilai total Rp500 miliar kepada mitra-mitra Danamas dalam bentuk tiga produk utama,
yaitu Equipment Financing, Vendor Financing dan Distributor Financing.
In order to support the expansion of financing access for MSMEs, KB Bank and Danamas
have established a strategic partnership. Through this collaboration, KB Bank will provide
a total financing of IDR 500 billion to Danamas partners in the form of three main products,
namely Equipment Financing, Vendor Financing, and Distributor Financing.
21 April | April 21
Migrasi NGBS Sukses, KB Bank Siap Berikan
Pengalaman Layanan Perbankan Terbaik
Successful NGBS Migration, KB Bank Ready to Deliver
the Best Banking Experience
KB Bank telah menyelesaikan proses migrasi sistem core banking ke Next Generation
Banking System (NGBS) dan telah aktif sepenuhnya untuk operasional layanan perbankan
KB Bank yang lebih cepat, aman, dan andal. Direktur Utama KB Bank, Woo Yeul Lee
menyebutkan keberhasilan migrasi NGBS adalah komitmen KB Bank untuk menghadirkan
layanan perbankan yang relevan dengan kebutuhan perbankan masa kini dan mendatang.
KB Bank has completed the migration of its core banking system to the Next Generation
Banking System (NGBS) and is now fully operational, offering faster, safer, and more reliable
banking services. KB Bank’s President Director, Woo Yeul Lee, stated that the successful
NGBS migration reflects KB Bank’s commitment to providing banking services that are
relevant to both current and future banking needs.
2 Mei | May 2
KB Kookmin Bank Bantu Operasi Jantung
Anak-anak Indonesia di Korea Selatan
KB Kookmin Bank Supports Heart Surgery for
Indonesian Children in South Korea
KB Kookmin Bank, pemegang saham pengendali KB Bank, menunjukan kepeduliannya
terhadap sesama dengan memberikan kesempatan berharga bagi enam anak Indonesia
penderita penyakit jantung menjalani operasi dan serangkaian perawatan medis intensif di
Rumah Sakit Samsung, Seoul, Korea Selatan. Inisiatif ini merupakan bagian tak terpisahkan
dari program kemanusiaan global KB Kookmin Bank yang telah berjalan selama 14 tahun.
Tahun ini merupakan kali kedua bagi anak-anak Indonesia untuk merasakan manfaat nyata
dari program tersebut.
KB Kookmin Bank, the controlling shareholder of KB Bank, has demonstrated its care for
others by giving six Indonesian children with heart conditions the invaluable opportunity to
undergo surgery and a series of intensive medical treatments at Samsung Hospital in Seoul,
South Korea. This initiative is an integral part of KB Kookmin Bank’s global humanitarian
program, which has been running for 14 years. This year marks the second time Indonesian
children have directly benefited from this program.
8 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
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14 Mei | May 14
KB Bank Perkuat Transisi Energi Hijau Indonesia,
Dorong Pertumbuhan Industri Motor Listrik
KB Bank Strengthens Indonesia’s Green Energy Transition, Promoting
the Growth of Electric Motorcycle Industry
Sejalan dengan komitmen untuk mendukung pembangunan berkelanjutan dan adopsi energi
bersih, KB Bank menandatangani kerja sama strategis untuk mendukung pengembangan
dan pemanfaatan kendaraan listrik roda dua (motor listrik) di Indonesia. Kemitraan ini
melibatkan berbagai pihak strategis dari Indonesia dan Korea Selatan, termasuk PT Etiga
Mobility Indonesia (E3 Mobility), PT DAT Mobility Systems (DMS), LG Energy Solution
(LG ES), dan Kwon Electronics.
In line with its commitment to supporting sustainable development and clean energy
adoption, KB Bank has signed a strategic cooperation agreement to support the
development and utilization of electric two-wheel vehicles (electric motorcycles) in
Indonesia. This partnership involves various strategic parties from Indonesia and South
Korea, including PT Etiga Mobility Indonesia (E3 Mobility), PT DAT Mobility Systems (DMS),
LG Energy Solution (LG ES), and Kwon Electronics.
28 Mei | May 28
KB Bank Raih Penghargaan “Excellence in
Administration and Reporting” dari PT ASABRI
(Persero)
KB Bank Wins “Excellence in Administration and Reporting” Award
from PT ASABRI (Persero)
KB Bank menerima penghargaan Excellence in Administration and Reporting atas
ketepatan, akurasi, dan integritas dalam seluruh proses administrasi dan pelaporan dalam
ajang Rapat Koordinasi dan Penghargaan Mitra Bayar 2025 yang diselenggarakan oleh
PT ASABRI (Persero) atau ASABRI. Penghargaan ini menjadi dorongan untuk terus
memperkuat layanan dengan presisi, transparansi, dan integritas yang lebih tinggi.
KB Bank received the Excellence in Administration and Reporting award for its timeliness,
accuracy, and integrity across all administrative and reporting processes at the 2025
Coordination Meeting and Mitra Bayar Awards organized by PT ASABRI (Persero) or
ASABRI. This award serves as encouragement to continuously strengthen services with
greater precision, transparency, and integrity.
25 Juni | June 25
KB Bank dan Indonesia Eximbank Jalin Sinergi untuk
Perkuat Pembiayaan Ekspor Nasional
KB Bank and Indonesia Eximbank Forge Synergy to Strengthen
National Export Financing
Dalam upaya memperkuat ketahanan ekonomi nasional di tengah dinamika perdagangan
global, KB Bank menjalin kerja sama strategis dengan LPEI. Melalui perjanjian ini, KB Bank
memberikan fasilitas pembiayaan yang akan digunakan untuk memperluas kapasitas
pembiayaan ekspor nasional, sekaligus memperkuat daya saing pelaku usaha Indonesia,
terutama sektor UMKM, agar mampu menembus pasar global.
In an effort to bolster national economic resilience amid global trade dynamics, KB Bank
has established a strategic partnership with LPEI (Indonesia Eximbank). Through this
agreement, KB Bank provides financing facilities aimed at expanding the capacity for
national export financing while enhancing the competitiveness of Indonesian businesses,
particularly MSMEs, to penetrate global markets.
Laporan Tahunan 2025 Annual Report 9
PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
12 Agustus | August 12
Perkuat Identitas Baru, KB Bank Umumkan Perubahan
Nama Perusahaan Menjadi PT Bank KB Indonesia Tbk
Strengthening Its New Identity, KB Bank Announces Name Change to
PT Bank KB Indonesia Tbk
KB Bank mengumumkan perubahan nama dari PT Bank KB Bukopin Tbk menjadi PT Bank
KB Indonesia Tbk. Perubahan ini merupakan langkah strategis untuk memperkuat identitas
korporat dan menyelaraskan pertumbuhan jangka panjang bank dengan visi global
KB Financial Group (KBFG). Ini menandai babak baru dalam perjalanan transformasi KB Bank
menjadi lembaga keuangan yang lebih kuat, aman, dan relevan bagi nasabah di Indonesia.
KB Bank announced its name change from PT Bank KB Bukopin Tbk to PT Bank KB Indonesia
Tbk. This strategic move was aimed at strengthening the corporate identity and align the
Bank’s long-term growth with the global vision of KB Financial Group (KBFG). It marks a
new chapter in KB Bank’s transformation journey toward becoming a stronger, safer, and
more relevant financial institution for customers in Indonesia.
23 September | September 23
KB Bank Raih Penghargaan The Most Transaction
Growth Issuer di Ajang ATM Bersama Award 2025
KB Bank Wins “The Most Transaction Growth Issuer” at ATM Bersama
Award 2025
KB Bank meraih penghargaan sebagai “The Most Transaction Growth Issuer” dalam ajang
ATM Bersama Award 2025 yang diselenggarakan oleh PT Artajasa Pembayaran Elektronis
(Artajasa). Penghargaan ini diberikan sebagai bentuk apresiasi atas konsistensi pertumbuhan
transaksi yang dicatatkan KB Bank sebagai penerbit kartu ATM dalam jaringan ATM Bersama.
KB Bank received the “The Most Transaction Growth Issuer” award at the ATM Bersama
Award 2025 organized by PT Artajasa Pembayaran Elektronis (Artajasa). This award was
given as an appreciation to KB Bank’s consistent growth in transactions as an ATM card
issuer within the ATM Bersama network.
30 September | September 30
KB Bank Gelar GenKBiz dan Star Festival,
Dukung Generasi Muda jadi Pebisnis Kreatif
KB Bank Hosts GenKBiz and Star Festival to Empower Young
Indonesians as Creative Entrepreneurs
KB Bank mendukung pemberdayaan generasi muda melalui program GenKBiz (Generasi
Kreatif Siap Jadi Pebisnis), sebuah program flagship yang dirancang untuk memperluas
literasi dan inklusi keuangan. Program ini merupakan bagian dari strategi jangka panjang
KB Bank dalam mendorong youth empowerment serta penerapan prinsip ESG di bawah
payung KB Financial Group.
KB Bank supports youth empowerment through the GenKBiz (Generasi Kreatif Siap Jadi
Pebisnis/Creative Generation Ready to Become Businessmen) program, a flagship initiative
designed to enhance financial literacy and inclusion. The program forms part of KB Bank’s
long-term strategy to promote youth empowerment and implement ESG principles under
the umbrella of KB Financial Group.
10 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 11
25 Oktober | October 25
Dukung Pembentukan Karakter Generasi Muda,
KB Bank Salurkan Beasiswa Pendidikan Sepak Bola
Supporting the Character Development, KB Bank Provides Football
Education Scholarships
Memperingati Hari Sumpah Pemuda, KB Bank menegaskan komitmennya terhadap
pembangunan sosial berkelanjutan melalui peluncuran program “Persipu Academy Football
School Scholarship”. Inisiatif tanggung jawab sosial perusahaan (CSR) ini memadukan
pendidikan, olahraga, dan pembentukan karakter sebagai fondasi bagi lahirnya generasi
muda Indonesia yang berintegritas dan berdaya saing tinggi.
In commemoration of Youth Pledge Day, KB Bank reaffirmed its commitment to sustainable
social development through the launch of the “Persipu Academy Football School
Scholarship” program. This corporate social responsibility (CSR) initiative combines
education, sports, and character-building as a foundation for nurturing young Indonesians
with integrity and high competitiveness.
10 November| November 10
KB Bank dan MSIG Life Luncurkan Smart Wealth
Assurance, Solusi Perlindungan Finansial yang
Relevan bagi Keluarga Indonesia
KB Bank dan MSIG Life Luncurkan Smart Wealth Assurance,
Solusi Perlindungan Finansial yang Relevan bagi Keluarga Indonesia
KB Bank memperkuat layanan bancassurance melalui peluncuran produk asuransi jiwa
dwiguna bernama Smart Wealth Assurance. Produk ini hasil kerja sama strategis dengan
MSIG Life yang dirancang untuk memberikan perlindungan finansial sekaligus perencanaan
keuangan jangka panjang bagi keluarga Indonesia.
KB Bank strengthens its bancassurance services with the launch of a dual-purpose life
insurance product called Smart Wealth Assurance. This product, developed through
a strategic partnership with MSIG Life, is designed to provide financial protection while
supporting long-term financial planning for Indonesian families.
20 November | November 20
KB Bank Raih Penghargaan “Best Innovative Bank”
pada AREBI Summit 2025”
KB Bank Wins “Best Innovative Bank” at the AREBI Summit 2025
Produk KPR Star Mortgage mencatat pencapaian penting dengan meraih penghargaan
“Best Innovative Bank” pada ajang The Biggest Real Estate Summit & AREBI Awards 2025.
KB Bank dinilai berhasil menghadirkan terobosan yang memperkuat kemudahan transaksi
serta pembiayaan properti di Indonesia.
The KPR Star Mortgage (home loan) product achieved a major milestone by winning the
“Best Innovative Bank” award at The Biggest Real Estate Summit & AREBI Awards 2025.
KB Bank was considered successfully delivering breakthroughs that enhanced transaction
convenience and property financing in Indonesia.
Laporan Tahunan 2025 Annual Report 11
PT Bank KB Indonesia Tbk
Page 12
Transformation towards a Stronger Sustainable and Inclusive Growth
27 November | November 27
KB Bank Gelar Economic Outlook 2026,
Hadirkan Tokoh Ekonomi Nasional dan Global
KB Bank Holds Economic Outlook 2026, Featuring National and
Global Economic Figures
KB Bank menyelenggarakan forum ekonomi bertajuk ‘Navigating Indonesia’s Next Growth
Wave: Economic Outlook and Political Landscape 2026’. Agenda ini menjadi ruang diskusi
strategis bagi para pemangku kepentingan untuk membahas arah ekonomi Indonesia,
regional, dan global menjelang 2026. Forum ini merupakan bentuk komitmen KB Bank
dalam memberikan insight berbasis riset dan ruang dialog kepada nasabah serta pelaku
ekonomi. Sejalan dengan upaya memperkuat posisi dan transformasi bisnis, KB Bank juga
meresmikan perubahan nama perusahaan menjadi PT Bank KB Indonesia Tbk, di mana
rebranding ini dilakukan untuk memperkuat sinergi sebagai bagian dari KB Financial Group,
kelompok finansial terbesar di Korea Selatan, sekaligus mendukung langkah strategis Bank
dalam menangkap peluang pertumbuhan ke depan.
KB Bank hosted an economic forum titled “Navigating Indonesia’s Next Growth Wave:
Economic Outlook and Political Landscape 2026.” The agenda provided a strategic
discussion platform for stakeholders to explore Indonesia’s economic direction, as well as
regional and global trends ahead of 2026. The forum reflects KB Bank’s commitment to
delivering research-based insights and dialogue opportunities for customers and economic
players. In line with efforts to strengthen its position and business transformation, KB
Bank also officially changed the company name to PT Bank KB Indonesia Tbk, where this
rebranding was carried out to strengthen synergies as part of KB Financial Group, the
largest financial group in South Korea, while also supporting the Bank’s strategic steps in
capturing future growth opportunities.
1 Desember | December 1
KB Bank Raih Penghargaan ESG Appreciation 2025
dari B-Universe
KB Bank Wins ESG Appreciation 2025 from B-Universe
KB Bank meraih penghargaan ESG Appreciation 2025 yang digelar B-Universe, dalam kategori
Eco-Innovation. Penghargaan tersebut diperoleh KB Bank lantaran keberhasilan program
green energy melalui terobosan supply chain financing. Terdapat beberapa trobosan yang
dilakukan KB Bank untuk mendukung penerapan prinsip ESG, di antaranya program supply
chain financing yang sebenarnya merupakan bagian dari program pembiayaan yang berfokus
pada Green Financing serta upaya program digitalisasi seluruh aktivitas perusahaan.
KB Bank received the ESG Appreciation 2025 award organized by B-Universe in the Eco-
Innovation category. The award was given to KB Bank’s because of its success in green
energy programs through innovative supply chain financing. Several breakthroughs were
implemented by KB Bank to support ESG principles, such as supply chain financing which is
actually a part of programs focusing on Green Financing as well as an effort of digitalization
program of all corporate activities.
12 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 13
9 Desember | December 9
KB Bank dan KB Bank Syariah Salurkan Bantuan
Kemanusiaan bagi Warga Terdampak Banjir di
Sumatra
KB Bank and KB Bank Syariah Provide Humanitarian Aid to Flood-
Affected Residents in Sumatra
KB Bank bersama KB Bank Syariah menyalurkan bantuan kemanusiaan senilai lebih dari
Rp140,8 juta kepada Palang Merah Indonesia (PMI). Bantuan yang merupakan hasil
penggalangan dana internal dari manajemen dan karyawan KB Bank hadir sebagai wujud
kepedulian terhadap warga terdampak banjir di sejumlah wilayah di Aceh, Sumatra Utara,
dan Sumatra Barat. Penyerahan simbolis di Kantor Pusat PMI ini menegaskan komitmennya
untuk hadir dan membantu masyarakat yang tengah menghadapi masa sulit.
KB Bank, together with KB Bank Syariah, delivered humanitarian aid totaling over IDR 140.8
million to the Indonesian Red Cross (PMI). The aid, raised internally by management and
employees, demonstrates concern for communities affected by floods in several areas of
Aceh, North Sumatra, and West Sumatra. The symbolic handover at PMI Headquarters
reinforces KB Bank’s commitment to support people facing difficult times.
12 Desember | December 12
KB Bank dan PT Intiland Sejahtera Kerja Sama
Pembiayaan Strategis untuk Pembangunan Kawasan
Industri
KB Bank and PT Intiland Sejahtera Collaborate on Strategic Financing
for Industrial Estate Development
KB Bank memperkuat komitmennya dalam mendukung pertumbuhan sektor properti
nasional melalui penandatanganan kerja sama pembiayaan dengan PT Intiland Sejahtera,
salah satu entitas anak perusahaan PT Intiland Development Tbk. KB Bank akan memberikan
fasilitas pembiayaan dengan total plafon hingga Rp250 miliar kepada PT Intiland Sejahtera.
Fasilitas pembiayaan ini salah satunya akan digunakan untuk mendukung kebutuhan
pembiayaan operasional dan pengembangan proyek-proyek kawasan industri perseroan.
KB Bank strengthens its commitment to supporting the growth of Indonesia’s property
sector through a signing of financing agreement with PT Intiland Sejahtera, a subsidiary
of PT Intiland Development Tbk. KB Bank will provide financing facilities with a total ceiling
of up to IDR 250 billion to PT Intiland Sejahtera. These financing facilities will be used,
among other things, to support operational financing needs and the development of the
company’s industrial estate projects.
17 Desember | December 17
KB Bank Dukung Penguatan Layanan Kesehatan
melalui Kerjasama Pembiayaan dengan PT KAI Medika
Indonesia
KB Bank Supports the Strengthening of Healthcare Services through
Financing Cooperation with PT KAI Medika Indonesia
KB Bank menjalin kerja sama strategis dengan PT KAI Medika Indonesia (KAIMI) dalam
penyediaan fasilitas pembiayaan untuk mendukung pengembangan layanan kesehatan
melalui Brawijaya Hospital Tangerang. Kerja sama ini menjadi bagian dari komitmen KB
Bank dalam memperkuat pembiayaan pada sektor kesehatan yang dinilai memiliki prospek
pertumbuhan jangka panjang serta dampak sosial yang luas.
KB Bank has entered into a strategic partnership with PT KAI Medika Indonesia (KAIMI) to
provide financing facilities aimed at supporting the development of healthcare services
through Brawijaya Hospital Tangerang. This collaboration is part of KB Bank’s commitment
to strengthening financing in the healthcare sector, which is seen as having long-term
growth potential and broad social impact.
Laporan Tahunan 2025 Annual Report 13
PT Bank KB Indonesia Tbk
Page 14
Transformation towards a Stronger Sustainable and Inclusive Growth
Penghargaan dan Sertifikasi
Awards and Certification
Penghargaan
Awards
Nama Penghargaan Nama Penghargaan
Award Name Award Name
Penghargaan Mitra ATM Bersama
Bayar 2025 Award 2025
Mitra Bayar Award
2025 Kategori
Category
Kategori The Most
Category Transaction
Excellence in Growth Issuer
Administration
and Reporting Diberikan Oleh
Organizer
Diberikan Oleh PT Artajasa Pembayaran
Organizer
Elektronis (Artajasa)
PT ASABRI (Persero)
Nama Penghargaan Nama Penghargaan
Award Name Award Name
The Biggest Real Eco-Innovation
Estate Summit
& AREBI Awards Kategori
2025 Category
ESG
Kategori Appreciation
Category 2025
Best Innovative
Bank Diberikan Oleh
Organizer
Diberikan Oleh B-Universe
Organizer
AREBI
14 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 15
Penghargaan
Awards
Nama Penghargaan
Award Name
The 16th IICD Corporate
Governance Conference
and Award
Kategori
Category
Top 50 Middle
Capitalization Public
Listed Company
Diberikan Oleh
Organizer
Indonesian Institute for
Corporate Directorship
(IICD)
Sertifikasi
Certification
Nama Sertifikasi Kategori
Certification Name Category
ISO 27001 IT Security
Management
Systems
Diberikan Oleh Periode Sertifikasi
Organizer Certification Period
Bureau Veritas Mei 2025
Indonesia May 2025
Laporan Tahunan 2025 Annual Report 15
PT Bank KB Indonesia Tbk
Page 16
Transformation towards a Stronger Sustainable and Inclusive Growth
Visi dan Misi
Vision and Mission
Visi Menjadi mitra terpercaya bagi seluruh pemangku
KB Bank kepentingan, lembaga keuangan yang terkemuka
di Indonesia dan menjadi pilihan utama bagi
KB Bank’s Vision
talenta terbaik.
To be the trusted partner for all stakeholders, a respected financial
institution in Indonesia and the employer of choice for talent.
Kami berkomitmen membangun hubungan yang dilandasi We are committed to building relationships based on
integritas, profesionalisme, dan nilai tambah berkelanjutan integrity, professionalism, and sustainable added value for
bagi seluruh pemangku kepentingan, karena kepercayaan all stakeholders, as trust is the foundation of every business
merupakan fondasi utama dalam setiap aktivitas bisnis. activity. Through good governance, service innovation, and
Melalui tata kelola yang baik, inovasi layanan, dan pengelolaan prudent risk management, we ensure that every strategic
risiko yang prudent, kami memastikan setiap langkah strategis step delivers optimal benefits.
memberikan manfaat optimal.
Sejalan dengan itu, KB Bank terus melakukan transformasi In line with this, KB Bank continues to transform its business
bisnis untuk memperkuat daya saing, memperluas akses to strengthen its competitiveness, expand access to financial
layanan keuangan, serta berkontribusi pada pertumbuhan services, and contribute to national economic growth, while
ekonomi nasional, sekaligus menjadi lembaga keuangan becoming a leading financial institution and the preferred
terkemuka dan pilihan utama bagi talenta terbaik. choice for the best talent.
Kami meyakini keberhasilan jangka panjang ditentukan We believe that long-term success is determined by the
oleh kualitas talenta. Oleh karena itu, kami berkomitmen quality of our talent. Therefore, we are committed to creating
menciptakan lingkungan kerja yang profesional, inklusif, a professional, inclusive work environment full of development
dan penuh peluang pengembangan, didukung oleh jaringan opportunities, supported by KB Financial Group (KBFG)’s
serta kapabilitas global KB Financial Group (KBFG) untuk global network and capabilities to strengthen our position as
memperkuat posisi sebagai institusi keuangan yang a trusted and competitive financial institution.
terpercaya dan kompetitif.
Misi Secara konsisten menghadirkan solusi keuangan yang
inovatif, bernilai tambah dan tepat waktu, serta menciptakan
KB Bank pengalaman pelanggan yang luar biasa, yang didukung oleh
KB Bank’s Mission karyawan yang termotivasi dan budaya kolaboratif dengan
kinerja tinggi.
To consistently deliver innovative, impactful, and timely financial solutions, and
create exceptional customer experiences, driven by motivated employees and a
collaborative, high-performing culture.
Kami berkomitmen menghadirkan solusi keuangan yang We are committed to providing innovative, value-added, and
inovatif, bernilai tambah, dan tepat waktu sebagai bentuk timely financial solutions, reflecting our understanding of
pemahaman terhadap kebutuhan nasabah yang terus our customers’ evolving needs. Through service innovation,
berkembang. Melalui inovasi layanan, pemanfaatan teknologi utilization of digital technology, and process simplification, we
digital, serta penyederhanaan proses, kami memastikan ensure services are relevant, adaptive, and accessible.
layanan yang relevan, adaptif, dan mudah diakses.
Didukung sumber daya manusia yang profesional dan Supported by professional and collaborative human resources,
kolaboratif, kami berupaya menciptakan pengalaman we strive to create a superior and consistent customer
pelanggan yang unggul dan konsisten. Sejalan dengan itu, experience. In line with this, KB Bank is also committed
KB Bank juga berkomitmen menerapkan prinsip keuangan to implementing sustainable finance principles to support
berkelanjutan guna mendukung pertumbuhan ekonomi yang inclusive and responsible economic growth.
inklusif dan bertanggung jawab.
16 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 17
5 Pilar Strategi
5 Pillars of Strategy
Business • Minimize New NPL
• Healthy Business Growth through Large and Middle Corporate
Stabilization
Segment
and Growth for • Whitelist Corporate Name
Sustainable • Achieve Positive PPOP and Net Profit
Profit • 5C (Cash, Credit, Cross Sell, Connectivity, Customer services)
Cost, Risk, • Improve Vigilant on Credit Risk
• Improving Bad Asset Recovery
Governance, and
• Reduce Cost of Fund & S, G & A
Control • Operations Streamline through NBGS
• Reduction Financial Losses & Regulatory Fines
Excellent • Increase Employee Engagement
• Improve Employee Productivity
Teamwork and
• Improve Organization Agility & Decision Making
Synergy (Winning • Talent Retention and Compensation
Mindset)
Regulators, • Improve Soundness Level
• Keep Good Relation while Leverage New Business
Government and
• Increase Shareholders Value
Investor Relations
Branding as • Become a Respected and Trusted Brand for all Stakeholders
• More Visible Branding in the Market
The Trusted
• Need to Solve Legacy NPL/LAR to Improve Market Reputation
Partner
Laporan Tahunan 2025 Annual Report 17
PT Bank KB Indonesia Tbk
Page 18
Transformation towards a Stronger Sustainable and Inclusive Growth
Jejak Langkah Bank
Bank Milestones
1970 1989 1993 2003
Bank Umum Koperasi • Perubahan nama Bukopin Perubahan status badan Penerbitan Obligasi Seri A,
Indonesia (Bukopin) didirikan menjadi Bank Bukopin. hukum menjadi Perseroan Obligasi Subordinasi Seri
dengan badan hukum The name Bukopin was Terbatas dengan nama B, dan Obligasi Syariah
koperasi. changed to Bank Bukopin. Bukopin Tbk. Mudharabah.
Bank Umum Koperasi • Menerbitkan Obligasi The legal status was changed Issued Series A Bonds, Series
Indonesia (Bukopin) was pertama kali. to a limited liability company B Subordinated Bonds, and
established as a cooperative Issued its first bonds. under the name Bukopin Tbk. Mudharabah Sharia Bonds.
legal entity.
2014 2013 2012 2011
Peningkatan kepemilikan di Penawaran Umum Terbatas Issuance of Continuous • Pelaksanaan Penawaran
PT Bank Syariah Bukopin (PUT) III. Subordinated Bonds I Phase Umum Terbatas (PUT) II.
menjadi 86,82%. Conducted Limited Public I of Bank Bukopin 2012. Conducting Limited Public
Increasing ownership in Offering (LPO) III. Offering (LPO) II.
PT Bank Syariah Bukopin to • Peningkatan kepemilikan
86.82%. di PT Bank Syariah
Bukopin menjadi 77,57%.
Increasing ownership in
PT Bank Syariah Bukopin
to 77.57%.
2015 2016
• PT Bosowa Corporindo menjadi pemegang saham pengendali. • Peningkatan kepemilikan pada PT Bank Syariah Bukopin menjadi
PT Bosowa Corporindo became the controlling shareholder. sebesar 90,67%, dan Bukopin Finance menjadi 96,06%.
• Penerbitan Obligasi Subordinasi Berkelanjutan II Bank Bukopin Increasing ownership in PT Bank Syariah Bukopin to 90.67%, and
Tahap I Tahun 2015. in Bukopin Finance to 96.06%.
Issuing Shelf-Registered Subordinated Bond II Bank Bukopin • Penerbitan Medium Term Notes I Bank Bukopin tahun 2016 Seri B.
Tranche I Year 2015. Issuing Series B Medium Term Notes I of Bank Bukopin 2016.
• Peningkatan kepemilikan pada PT Bank Syariah Bukopin menjadi • Penerbitan Medium Term Notes Bank Bukopin tahun 2016.
sebesar 89,07%. Issuing Medium Term Notes of Bank Bukopin 2016.
Increasing ownership in PT Bank Syariah Bukopin to 89.07%.
18 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 19
2006 2008
• Menjadi perusahaan terbuka melalui IPO (Initial Public Offering). • Akuisisi saham PT Bank Syariah Bukopin menjadi 65,44%.
Sehingga nama perusahaan menjadi PT Bank Bukopin Tbk. Acquiring shares of PT Bank Syariah Bukopin to become 65.44%.
Becoming a publicly listed company through an Initial Public • Pelunasan Obligasi Seri A, Obligasi Subordinasi Seri B, dan
Offering (IPO), changing its name to PT Bank Bukopin Tbk. Obligasi Syariah Mudharabah.
• Akuisisi saham PT Bank Syariah Bukopin (sebelumnya PT Bank Fully redeeming Series A Bonds, Series B Subordinated Bonds,
Persyarikatan Indonesia) sebesar 24,73%. and Mudharabah Sharia Bonds.
Acquiring a 24.73% shareholding in PT Bank Syariah Bukopin
(formerly PT Bank Persyarikatan Indonesia).
• Akuisisi saham PT Bukopin Finance (sebelumnya PT Indo Trans
Buana Multifinance).
Acquiring shares in PT Bukopin Finance (formerly PT Indo Trans
Buana Multifinance).
2010 2009
Pertama kali diluncurkan dan disosialisasikan budaya PRIDE • Pelaksanaan Penawaran Umum Terbatas (PUT) I.
(Professionalism, Respect Other, Integrity, Dedicated to Customer, Conducting Limited Public Offering (LPO) I.
dan Excellence) di internal Perseroan. • Spin off unit usaha Syariah kepada Bank Syariah Bukopin sehingga
The PRIDE culture (Professionalism, Respect for Others, Integrity, Bank Bukopin memiliki 65,4%.
Dedication to Customers, and Excellence) was launched and first Conducting Spin off of the Sharia Business Unit to Bank Syariah
introduced internally within the Company. Bukopin, resulting in Bank Bukopin holding a 65.4% ownership
interest.
2017 2018
• Menginisiasi pendirian BNV Labs sebagai inkubator startup di • Pelaksanaan Penawaran Umum Terbatas (PUT) IV dalam rangka
bidang fintech. memperkuat struktur permodalan Perseroan.
Initiating the establishment of BNV Labs as a fintech startup Conducting Limited Public Offering (LPO) IV to strengthen the
incubator. Company’s capital structure.
• Meluncurkan tabungan digital Wokee untuk memperkuat bisnis • KB Kookmin Bank menjadi salah satu pemegang saham Perseroan
Perseroan pada segmen perbankan digital. dengan kepemilikan sebesar 22%.
Launching Wokee digital savings to strengthen the Company’s KB Kookmin Bank became one of the Company’s shareholders
digital banking segment. with a 22% ownership interest.
• Penerbitan Obligasi Subordinasi Berkelanjutan II Bank Bukopin • Bank Bukopin meluncurkan layanan Flexy Bill bekerja sama dengan
Tahap II tahun 2017. PLN untuk memfasilitasi pembayaran listrik para pelaku usaha.
Issuing Shelf-Registered Subordinated Bond II Bank Bukopin Bank Bukopin launched the Flexy Bill service in collaboration with
Tranche II Year 2017. PLN to facilitate electricity bill payments for business customers.
Laporan Tahunan 2025 Annual Report 19
PT Bank KB Indonesia Tbk
Page 20
Transformation towards a Stronger Sustainable and Inclusive Growth
2022 2021
Dimulainya proyek Next Generation Banking System (NGBS) melalui • Perseroan secara resmi mendapat hak dan ijin dari Regulator
kerjasama dengan Ernest and Young (EY) Indonesia sebagai Project terkait dengan perubahan brand identity.
Management Office (PMO) dan DXC Technology sebagai master The Company officially obtained rights and approvals from the
kontraktor. Regulator related to the change in brand identity.
Commencing the Next Generation Banking System (NGBS) project
in collaboration with Ernest & Young (EY) Indonesia as the Project
Management Office (PMO) and DXC Technology as the master
contractor.
• Perseroan menggunakan brand identity terbaru dengan nama
PT Bank KB Bukopin Tbk penggunaan logo KBstar.
The Company adopted the new brand identity under the name
PT Bank KB Bukopin Tbk, using the KBstar logo.
• Pelaksanaan Aksi Korporasi dalam rangka penguatan modal
Perseroan melalui Penawaran Umum Terbatas VI (PUT VI) dan
penerbitan Obligasi.
Implementing corporate actions to strengthen capital through
Limited Public Offering VI (LPO VI) and bond issuance.
2023 2024
• PT Bank KB Bukopin, Tbk (BBKP) telah menyelesaikan rights issue • KB Bank mempertahankan peringkat idAAA dengan prospek
pada tanggal 31 Mei 2023, dengan perolehan dana Rp11,9 triliun. stabil dari PEFINDO.
Adapun pembeli right issue terbesar adalah Bank KB Kookmin KB Bank maintained its idAAA rating with a stable outlook from
senilai Rp8,02 triliun atau 80,2 miliar saham. PEFINDO.
PT Bank KB Bukopin Tbk (BBKP) completed its rights issue on • Resmi ditunjuk menjadi partner KSEI untuk administrasi RDN dan
May 31, 2023, raising IDR 11.9 trillion, with KB Kookmin Bank as payment banking.
the largest purchaser amounting to IDR 8.02 trillion or 80.2 billion Being officially appointed as a KSEI partner for the administration
shares. of securities accounts (RDN) and payment banking services.
• Fitch Rating memberikan KB Bank peringkat internasional yang
setara dengan Sovereign Credit Rating Indonesia.
Fitch Ratings assigned KB Bank an international rating equivalent
to Indonesia’s Sovereign Credit Rating.
• KB Bank meluncurkan Mobile Banking ‘KBstar’ untuk memenuhi • Melakukan perubahan branding logo dan merek dari “KB Bukopin”
kebutuhan layanan perbankan digital nasabah. menjadi “KB Bank” yang efektif berlaku sejak 3 Maret 2024.
KB Bank launched the ‘KBstar’ Mobile Banking application to meet Changing the branding of the logo and brand from “KB Bukopin”
customers’ digital banking service needs. to “KB Bank”, which is effective from March 3, 2024.
20 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 21
2020 2019
• Perseroan melaksanakan aksi korporasi dalam rangka memperkuat • Peluncuran Visi Misi dan Budaya Perusahaan baru yaitu I CAN
permodalan, yaitu Penawaran Umum Terbatas V dan Private (Integrity, Competent, Care, Accountable, Never Give Up).
Placement. Launching the new Vision, Mission, and Corporate Culture, namely
The Company conducted corporate actions to strengthen capital, I CAN (Integrity, Competent, Care, Accountable, Never Give Up).
namely Limited Public Offering V and a Private Placement. • Peluncuran layanan Virtual Interactive Online Assistant atau
• KB Kookmin Bank menjadi Pemegang Saham Pengendali Perseroan VIOLA.
dengan kepemilikan 67,00%. Launching the Virtual Interactive Online Assistant or VIOLA.
KB Kookmin Bank became the Company’s Controlling Shareholder • Melengkapi lini produk fasilitas dana talangan Flexy Bill dengan
with a 67.00% ownership interest. Flexy Gas, Flexy Health dan Invoice Financing.
• Perubahan nama dan logo Perseroan sebagai bagian dari proses Completing the Flexy Bill bridge financing product line with Flexy
transformasi menjadi KB Bukopin. Gas, Flexy Health, and Invoice Financing.
Changing the Company’s name and logo as part of the
transformation process into KB Bukopin.
2025
• Perseroan secara resmi mengubah nama legal dari dari PT Bank KB Bukopin Tbk menjadi PT Bank KB Indonesia Tbk
sebagai langkah strategis dalam memperkuat brand image dan melanjutkan proses transformasi perusahaan.
The Company officially changed its legal name from PT Bank KB Bukopin Tbk to PT Bank KB Indonesia Tbk as a
strategic step to strengthen its brand image and continue the Company’s transformation process.
• Go Live Shine Project merupakan bagian dari transformasi digital Bank melalui implementasi sistem core banking
yang lebih modern dan terintegrasi untuk menggantikan sistem sebelumnya. Proyek ini penting dalam mendukung
peningkatan kapasitas transaksi, kebutuhan bisnis yang terus berkembang, serta pemenuhan regulasi. Implementasi
ini meningkatkan keandalan, keamanan, dan fleksibilitas sistem guna mendukung digitalisasi, inovasi produk,
efisiensi operasional, serta pertumbuhan bisnis Bank ke depan.
The Go Live Shine Project is part of the Bank’s digital transformation through the implementation of a more modern
and integrated core banking system to replace the previous system. This project is essential in supporting increased
transaction capacity, evolving business needs, and regulatory compliance. The implementation enhances system
reliability, security, and flexibility to support digitalization, product innovation, operational efficiency, and the Bank’s
future business growth.
• PT Bank KB Indonesia Tbk (KB Bank) telah menyelesaikan proses migrasi sistem core banking ke Next Generation
Banking System (NGBS) dan telah aktif sepenuhnya untuk operasional layanan perbankan KB Bank yang lebih cepat,
aman, dan andal.
PT Bank KB Indonesia Tbk (KB Bank) has completed the migration process of its core banking system to the Next
Generation Banking System (NGBS) and is now fully active for faster, safer, and more reliable KB Bank banking
service operations.
• Perubahan Visi dan Misi Bank.
Changes to the Bank’s Vision and Mission.
Laporan Tahunan 2025 Annual Report 21
PT Bank KB Indonesia Tbk
Page 22
Transformation towards a Stronger Sustainable and Inclusive Growth
Daftar Isi Makna Logo KB Bank
Meaning of KB Bank’s Logo
74 Pendapatan, Profitabilitas dan Posisi
Keuangan Segmen Geografis
Revenues, Profitability, and Financial
164
Nilai Budaya KB Bank (ICCAN) 75
Table of Contents KB Bank Cultural Values (ICCAN)
Position Of Geographic Segment
Tinjauan Keuangan 167
Bidang Usaha 76
Financial Review
Line of Business
Kemampuan Membayar Utang dan 187
Jaringan Bisnis dan Wilayah Operasi 80 Tingkat Kolektibilitas Piutang
Business Network and Operating Debt Service Ability and Receivables
Areas Collectibility Level
Penjelasan Tema 3
Theme Explanation Keanggotaan dalam Asosiasi 81 Rasio Keuangan 192
Membership in Association Financial Ratios
Kesinambungan Tema 4
Struktur Organisasi 82 Suku Bunga Dasar Kredit 194
Theme Continuity
Organizational Structure Base Lending Rate
Pencapaian Penting 2025 6
Profil Dewan Komisaris 84 Struktur Modal dan Kebijakan 195
Key Achievements 2025
Profile of Board of Commissioners Manajemen Atas Struktur Modal
Peristiwa Penting 8 Capital Structure and Management
Profil Direksi 89 Policy on Capital Structure
Significant Events
Profile of Board of Directors
Penghargaan dan Sertifikasi 14 Ikatan yang Material Terkait Investasi 200
Profil Pejabat Eksekutif Senior 97 Barang Modal
Awards and Certification
Profile of Senior Executive Officers Material Commitments Related to
Visi dan Misi 16 Capital Goods Investments
Sumber Daya Manusia 100
Vision and Mission
Human Resources Realisasi Investasi Barang Modal 201
Jejak Langkah Bank 18 Realization of Capital Goods
Struktur dan Komposisi Pemegang 103
Bank Milestones Investment
Saham
Daftar Isi 22 Structure and Composition of Informasi dan Fakta Material yang 201
Table of Contents Shareholders Terjadi Setelah Tanggal Akuntan
Kronologi Penerbitan dan/atau 110 Material Information and Facts
01 Ikhtisar Keuangan Pencatatan Saham That Occur After The Date of The
Share Issuance and/or Listing Accountant’s Report
Financial Highlights
Chronology Prospek Usaha 202
Ikhtisar Keuangan 26 Kronologi Penerbitan dan/atau 114 Business Prospect
Financial Highlights Pencatatan Efek Lainnya Pencapaian Target dengan Realisasi 205
Chronology of Issuance and/or Listing serta Proyeksi Satu Tahun ke Depan
Ikhtisar Operasional 33
of Other Securities Target Achievements with Realization
Operational Review
Informasi Tentang Entitas Anak dan 116 And Projections for The Next Year
Ikhtisar Saham 34
Entitas Asosiasi Aspek Pemasaran 208
Share Highlights
Information About Subsidiaries and Marketing Aspect
Aksi Korporasi 35 Associated Entities
Corporate Actions Kebijakan dan Pembagian Dividen 215
Struktur Grup KB Bank 119 Dividend Policy and Distribution
Informasi Penghentian Sementara 35 KB Bank Group Structure
Perdagangan Saham (Suspension) Informasi tentang Program 216
Lembaga dan Profesi Penunjang 120 Kepemilikan Saham oleh Karyawan
dan/atau Sanksi Perdagangan Saham
Pasar Modal dan/atau Manajemen (ESOP/MSOP)
(Delisting) Ikhtisar Efek Lainnya
Capital Market Supporting Institutions Information about The Share
Information on Temporary Suspension
and Professions Ownership Program by Employees
of Share Trading and/or Stock Trading
Sanctions (Delisting) and Overview of Informasi Pada Situs Web Perusahaan 124 and/or Management (ESOP/MSOP)
Other Securities Information on The Company’s Informasi Tentang Realisasi 217
Website Penggunaan Dana Hasil Penawaran
Informasi Mengenai Obligasi yang 36
Diterbitkan Umum
Information Regarding The Realization
Information on Issued Bonds
04 Analisis dan of Use of Public Offering Proceeds
Informasi Sumber Pendanaan Lainnya 36 Pembahasan
Information About Other Funding Informasi Material Mengenai 219
Sources
Manajemen Investasi, Ekspansi, Divestasi,
Management Discussion Penggabungan Usaha, Akuisisi, dan/
and Analysis atau Restrukturisasi Utang/Modal
02 Laporan Manajemen Material Information Regarding
Management Report Investment, Expansion, Divestment,
Tinjauan Umum 128
General Overview Business Merger, Acquisition, and/or
Laporan Dewan Komisaris 41 Debt/Capital Restructuring
Report of the Board of Strategi KB Bank 2025 132
KB Bank Strategy in 2025 Informasi Transaksi Material yang 221
Commissioners
Mengandung Benturan Kepentingan
Laporan Direksi 51 Tinjauan Operasi Per Segmen Usaha 134 dan/atau Transaksi dengan Pihak
Report of the Board of Directors Operational Overview Per Business Afiliasi/Pihak Berelasi
Segment Information on Material Transactions
Pertanggungjawaban Laporan 66 Containing Conflicts of Interest and/
Tahunan Segmen Operasi 135
or Transactions with Affiliated Parties/
Accountability for Annual Report Operating Segment
Related Parties
Segmen Geografis 160
Perubahan Peraturan Perundang- 227
03 Profil Perusahaan
Geographic Segment
Undangan yang Berpengaruh
Company Profile Pendapatan, Profitabilitas dan Posisi 161 Signifikan terhadap Perusahaan
Keuangan Segmen Operasi Amendments to Laws and Regulations
Identitas KB Bank 70 Revenues, Profitability, and Financial that Significantly Affect The Company
KB Bank Identity Position of Operating Segments
Riwayat Singkat KB Bank 72
Brief History of The KB Bank
22 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 23
Perubahan Kebijakan Akuntansi dan 229 Direksi 439 Kebijakan Anti Korupsi dan 624
Dampaknya Terhadap Perusahaan Board of Directors Sosialisasinya
Amendments to Accounting Policies Anti-Corruption Policy and its
Rapat Dewan Komisaris dan Direksi 459
and Their Impact on The Company Dissemination
Meetings of the Board of
Derivatif dan Fasilitas Lindung Nilai 230 Commissioners and the Board of Pengendalian Gratifikasi 625
Derivatives and Hedging Facilities Directors Gratification Control
Tingkat Kesehatan Perusahaan 230 Kebijakan Keberagaman Dewan 466 Transparansi Kondisi Keuangan dan 626
Company Soundness Level Komisaris dan Direksi Non-Keuangan Perusahaan
Diversity Policy of the Board of Transparency of The Company’s
Informasi Kelangsungan Usaha 231 Commissioners and the Board of Financial and Non-Financial Condition
Business Continuity Information Directors
Pembelian Kembali (Buyback) Saham 627
Aspek Perpajakan 232 Kebijakan Nominasi Dewan Komisaris 470 dan Obligasi KB Bank
Tax Aspects dan Direksi Buyback of KB Bank Shares and
Dampak Perubahan Suku Bunga 234 Nomination Policy of the Board of Bonds
Terhadap Kinerja Bank Commissioners and the Board of
Directors Pemberian Dana Untuk Kegiatan 627
The Impact of Interest Rate Changes
Sosial dan Politik
on Bank Performance Prosedur dan Mekanisme Penetapan 473 Providing Funds for Social and
Larangan, Batasan dan/atau 234 Remunerasi Dewan Komisaris dan Political Activities
Hambatan Signifikan untuk Direksi
Remuneration Policy for the Board Penyediaan Dana Kepada Pihak 628
Melakukan Transfer Dana Antara
of Commissioners and the Board of Terkait
Bank dan Entitas Lain Dalam Suatu
Directors Provision of Funds to Related Parties
Kelompok Usaha
Prohibitions, Limitations, and/or Organ Pendukung Dewan Komisaris 479 Perlindungan Nasabah, Anti Fraud 629
Significant Obstacles to Transferring Supporting Organs of the Board of dan Whistleblowing System
Funds Between Banks and Other Commissioners Customer Protection, Anti-Fraud and
Entities in A Business Group Whistleblowing System
Komite Audit 480
Kinerja Entitas Anak 235 Audit Committee Kebijakan Conflict Management 629
Performance of Subsidiaries (Termasuk Insider Trading)
Komite Remunerasi dan Nominasi 490 Conflict Management Policy
Remuneration and Nomination (Including Insider Trading)
05 Manajemen Risiko Committee
Penerapan Strategi Anti Fraud 630
Risk Management Komite Pemantau Risiko 498 Implementation Of Anti-Fraud
Risk Oversight Committee Strategy
Laporan Publikasi Eksposur Risiko 238
dan Permodalan Komite Tata Kelola Terintegrasi 506 Sistem Pelaporan Pelanggaran 640
Publication Risk Exposure and Integrated Governance Committee (Whistleblowing System)
Capitalization Report Whistleblowing System
Komite di Bawah Direksi 513
Struktur Permodalan Bank dan 268 Committees Under the Board of Transparansi Praktik Bad Governance 647
Penerapan Manajemen Risiko Directors Transparency OF Bad Governance
Bank Capital Structure and Practices
Sekretaris Perusahaan 540
Implementation of Risk Management Corporate Secretary
Informasi Eksposur Risiko dan 285 Satuan Kerja Audit Intern (SKAI) 548
Permodalan Internal Audit Work Unit (SKAI) 07 Tanggung Jawab Sosial
Risk Exposure and Capital
Information Akuntan Publik 558 dan Lingkungan
Public Accountant Social and Environmental
Risiko Pasar 340 Responsibility
Market Risk Manajemen Risiko 560
Risk Management Tanggung Jawab Sosial dan 650
Risiko Operasional 345 Lingkungan
Operational Risk Sistem Pengendalian Internal 581
Social and Environmental
Internal Control System
Risiko Likuiditas 347 Responsibility
Liquidity Risk Fungsi Kepatuhan 588
Compliance Function
06 Tata Kelola Perseroan Tata Kelola Teknologi Informasi
Information Technology Governance
605
08
Laporan Keuangan 654
Corporate Governance Financial Report
Anti Pencucian Uang, Pencegahan 612
Komitmen Penerapan Tata Kelola 378 Pendanaan Terorisme, dan
Perusahaan yang Baik Pencegahan Pendanaan Proliferasi
Commitment to the Implementation of Senjata Pemusnah Massal (APU, PPT,
Good Corporate Governance dan PPPSPM)
Anti-Money Laundering, Counter
Standar Kualitas Penerapan 389 Terrorism Financing, and Counter
Corporate Governance Proliferation Financing of Weapons of
Quality Standards for Implementing Mass Destruction (AML, CTF, and CPF)
Corporate Governance
Permasalahan Hukum/Litigasi 615
Kesesuaian Penerapan GCG Terhadap 392 Perusahaan dan Anak Perusahaan
Pedoman Tata Kelola Perusahaan Legal Issues/Litigation of Companies
Terbuka and Subsidiaries
Conformity of GCG Implementation to
the Corporate Governance Guidelines Perkara Penting 616
for Public Companies Important Cases
Kerangka Tata Kelola 397 Akses Informasi dan Data KB Bank 617
Governance Framework Access to KB Bank Information and
Data
Rapat Umum Pemegang Saham 404
General Meeting of Shareholders Kode Etik 621
Code Of Conduct
Dewan Komisaris 419
Board of Commissioners
Laporan Tahunan 2025 Annual Report 23
PT Bank KB Indonesia Tbk
Page 24
01
Page 25
Ikhtisar Data
Keuangan dan
Operasional
Financial and Operational
Data Highlights
Page 26
Transformation towards a Stronger Sustainable and Inclusive Growth
Ikhtisar Keuangan
Financial Highlights
Laporan Posisi Keuangan Konsolidasian
Consolidated Statement of Financial Position
dalam jutaan Rupiah, kecuali dinyatakan lain | in millions of Rupiah, unless otherwise stated
Keterangan
2025 2024 2023
Description
ASET
ASSETS
Kas
333.954 369.083 289.184
Cash
Giro pada Bank Indonesia
4.087.290 2.672.478 3.205.619
Current Accounts with Bank Indonesia
Giro pada Bank Lain - Neto
1.909.336 396.837 342.581
Current Accounts with Other Banks - Net
Penempatan pada Bank Indonesia dan Bank Lain - Neto
3.981.932 2.798.303 2.133.567
Placements with Bank Indonesia and Other Banks - Net
Surat-surat Berharga - Neto
19.719.133 21.766.831 17.536.140
Marketable Securities - Net
Surat-surat Berharga yang Dibeli dengan Janji Dijual Kembali - Neto
236.473 - 2.572.152
Marketable Securities Purchased with Agreement to Resell - Net
Tagihan Derivatif
3.672 12.054 3.040
Derivative receivables
Kredit yang Diberikan dan Pembiayaan/Piutang Syariah - Neto
47.094.440 44.535.289 45.835.782
Loans and Sharia Financing/Receivables - Net
Tagihan Akseptasi - Neto
391 83.079 130.964
Acceptance Receivable - Net
Penyertaan Saham
15 15 15
Investment in Shares
Aset Tetap dan aset Hak Guna - Neto
3.622.962 3.320.304 3.233.675
Fixed Assets and Right of Use Assets - Net
Aset Pajak Tangguhan - Neto
1.237.874 1.258.561 2.670.543
Deferred Tax Assets - Net
Aset Tak Berwujud - Neto
836.134 270.807 285.585
Intangible Assets - Net
Aset Lain-lain - Neto
6.731.255 5.591.657 6.068.453
Other Assets - Net
Total Aset
89.794.861 83.075.298 84.307.300
Total Assets
LIABILITAS
LIABILITY
Liabilitas Segera
670.247 401.263 431.402
Liabilities Immediately Payable
Simpanan Nasabah
54.639.102 46.593.158 44.789.143
Deposits from Customers
Simpanan dari Bank Lain
2.478.577 2.881.186 7.886.721
Deposits from Other Banks
26 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
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Ikhtisar Data Keuangan dan Operasional Financial and Operational Data Highlights
dalam jutaan Rupiah, kecuali dinyatakan lain | in millions of Rupiah, unless otherwise stated
Keterangan
2025 2024 2023
Description
Surat-surat Berharga yang Dijual dengan Janji Dibeli Kembali - Neto
1.456.531 3.739.878 219.631
Marketable Securities Sold with Agreements to Repurchase - Net
Liabilitas Derivatif
5.166 3.641 808
Derivative Payables
Liabilitas Akseptasi
397 84.279 132.577
Acceptance Payables
Pinjaman yang Diterima
12.818.448 13.920.644 11.704.492
Borrowings
Surat Berharga yang Diterbitkan
8.505.922 5.790.158 3.397.588
Marketable Securities Issued
Utang Pajak
46.100 60.903 64.635
Tax Payables
Liabilitas Lain-lain
1.134.064 1.638.402 1.570.140
Other Liabilities
Total Liabilitas
81.754.554 75.113.512 70.197.137
Total Liabilities
EKUITAS
EQUITY
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk
Equity Attributable to Holders of the Parent Entity
Modal Ditempatkan dan Disetor Penuh
19.000.000 19.000.000 19.000.000
Issued and Fully Paid Capital
Tambahan Modal Disetor
8.225.767 8.225.767 8.225.767
Additional Paid-in Capital
Surplus Revaluasi Aset
1.817.039 1.816.965 1.603.893
Asset Revaluation Surplus
Keuntungan (kerugian) yang Belum Direalisasi Atas Surat-Surat Berharga
dalam Kelompok Tersedia untuk Dijual dan Nilai Wajar Melalui Penghasilan
Komprehensif Lain - Setelah Pajak Tangguhan 559 (14.149) 7.563
Unrealized Gain (Loss) On Available-For-Sale Securities and Fair Value
Through Other Comprehensive Income - After Deferred Tax
Saldo Laba
(20.978.107) (21.041.182) (14.700.914)
Retained Earnings
Total Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk
8.065.258 7.987.401 14.136.309
Total Equity Attributable to Holders of the Parent Entity
Kepentingan Non-pengendali
(24.951) (25.615) (26.146)
Non-Controlling Interest
Total Ekuitas
8.040.307 7.961.786 14.110.163
Total Equity
Total Liabilitas dan Ekuitas
89.794.861 83.075.298 84.307.300
Total Liability and Equity
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PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
Aset Liabilitas
Assets Rp-juta | IDR - million
Liability Rp-juta | IDR - million
2025 89.794.861 2025 81.754.554
2024 83.075.298 2024 75.113.512
2023 84.307.300 2023 70.197.137
Ekuitas
Equity Rp-juta | IDR - million
2025 8.040.307
2024 7.961.786
2023 14.110.163
Laporan Laba (Rugi) dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Statements of Profit (Loss) and Other Comprehensive Income
dalam jutaan Rupiah, kecuali dinyatakan lain | in millions of Rupiah, unless otherwise stated
Keterangan
2025 2024 2023
Description
Pendapatan Bunga dan Syaria
5.437.720 5.419.839 4.861.636
Interest and Sharia Income
Beban Bunga dan Syariah
(4.245.774) (4.300.244) (4.052.754)
Interest Expense and Sharia Charges
Pendapatan Bunga dan Syariah - Neto
1.191.946 1.119.595 808.882
Interest and Sharia Income - Net
Pendapatan Operasional Lainnya
196.951 330.659 456.527
Other Operating Income
Penyisihan Kerugian Penurunan Nilai atas Aset Keuangan - Neto
(450.212) (3.451.668) (5.537.792)
Provision of Allowance for Impairment Losses on Financial Assets - Net
Keuntungan Transaksi Mata Uang Asing - Neto
186.596 6.180 5.235
Gain from Foreign Exchange Transaction - Net
Penyisihan Estimasi Keuntungan atas Komitmen dan Kontinjensi - Neto
(8.634) 5.385 1.999
Provision for gain on Commitments and Contingencies - Net
Beban Penyisihan Kerugian Penurunan Nilai Atas Aset Non-keuangan -
Neto
9.015 (798.341) (269.055)
Provision of Allowance for Impairment Losses on Non-Financial Assets
- Net
Keuntungan (Kerugian) dari Perubahan Nilai Wajar Aset Keuangan
(86.201) (23.246) 155.384
Gain (Loss) from Changes in Fair Value on Financial Assets
Beban Operasional Lainnya
(2.134.761) (1.989.190) (2.280.382)
Other Operating Expenses
Laba (rugi) Operasional
(1.095.300) (4.800.626) (6.659.202)
Operating Profit (Loss)
Pendapatan (beban) Non-operasional - Neto
1.237.859 (116.192) (128.185)
Non-Operating Income (Expense) - Net
28 Laporan Tahunan 2025 Annual Report
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Ikhtisar Data Keuangan dan Operasional Financial and Operational Data Highlights
dalam jutaan Rupiah, kecuali dinyatakan lain | in millions of Rupiah, unless otherwise stated
Keterangan
2025 2024 2023
Description
Laba (Rugi) Sebelum Beban Pajak Penghasilan
142.559 (4.916.818) (6.787.387)
Profit (Loss) Before Income Tax Expense
Manfaat (Beban) Pajak Penghasilan - Neto
(17.150) (1.424.400) 731.684
Income Tax Benefit (Expense) - Net
Laba (Rugi) dari Operasi yang Berlanjut
125.409 (6.341.218) -
Profit (Loss) from Continuing Operations
Laba (Rugi) dari Operasi yang Dihentikan
(58.821) 12.598 -
Profit (Loss) from Discontinued Operations
Laba (rugi) Tahun Berjalan
66.588 (6.328.620) (6.055.703)
Profit (Loss) for the Year
Penghasilan (Beban) Komprehensif Lain - Neto
11.933 180.243 9.922
Other Comprehensive Income (Loss) - Net
Total (Laba) Rugi Komprehensif Tahun Berjalan
78.521 (6.148.377) (6.045.781)
Total Comprehensive Income (Loss) for the Year
Laba (Rugi) Tahun Berjalan yang dapat Diatribusikan kepada:
Profit (Loss) for The Year Attributable to:
• Pemilik Entitas Induk
65.921 (6.329.138) (6.034.077)
Parent Entity
• Kepentingan Non-Pengendali
667 518 (21.626)
Non-Controlling Interest
66.588 (6.328.620) (6.045.781)
Laba (Rugi) Tahun Berjalan yang dapat Diatribusikan kepada:
Profit (Loss) for the Year Attributable to Owners of the Parent Entity:
• Operasi yang Berkelanjutan
124.907 (6.341.641) -
Continuing Operations
• Operasi yang Dihentikan
(58.986) 12.503 -
Discontinued Operations
65.921 (6.329.138) -
Total Laba (Rugi) Komprehensif Tahun Berjalan yang dapat
Diatribusikan Kepada:
Total Comprehensive Income (Loss) for the Year Attributable to:
• Pemilik Entitas Induk
77.857 (6.148.908) (6.024.463)
Parent Entity
• Kepentingan Non-Pengendali
664 531 (21.318)
Non-Controlling Interest
78.521 (6.148.377) (6.045.781)
Total Laba (Rugi) Komprehensif Tahun Berjalan yang dapat
Diatribusikan Entitas Induk yang berasal dari:
Total Comprehensive Income (Loss) for the Year Attributable to Owners
of the Parent Entity Arising from:
• Operasi yang Berkelanjutan
136.678 (6.161.548) -
Continuing Operations
• Operasi yang Dihentikan
(58.821) 12.640 -
Discontinued Operations
77.857 (6.148.908) -
Laba (Rugi) Per Saham dapat Diatribusikan Entitas Induk:
Earnings (Loss) Per Share Attributable to Owners of the Parent Entity:
• Operasi yang Berkelanjutan
0,66 (33,75) -
Continuing Operations
• Operasi yang Dihentikan
(0,31) 0,07 -
Discontinued Operations
Laporan Tahunan 2025 Annual Report 29
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Transformation towards a Stronger Sustainable and Inclusive Growth
Rasio-Rasio Keuangan dan Kepatuhan
Financial Ratios and Compliance
Dalam % | In %
Keterangan
2025 2024 2023
Description
Permodalan
Capital
Rasio kecukupan modal (CAR) dengan Memperhitungkan Risiko Kredit
17,05 17,22 28,50
Capital Adequacy Ratio (CAR) by Calculating Credit Risk
Rasio kecukupan modal (CAR) dengan Memperhitungkan Risiko Kredit
dan Risiko Pasar 16,87 17,11 28,37
Capital Adequacy Ratio (CAR) by Calculating Credit Risk and Market Risk
Rasio kecukupan modal (CAR) dengan Memperhitungkan Risiko Kredit
dan Risiko Operasional
16,40 16,49 27,17
Capital Adequacy Ratio (CAR) by Calculating Credit Risk and Operating
Risk
Rasio kecukupan modal (CAR) dengan Memperhitungkan Risiko Kredit,
Risiko Pasar, dan Risiko Operasional
16,24 16,38 27,05
Capital Adequacy Ratio (CAR) by Calculating Credit Risk, Market Risk, and
Operating Risk
Aset Tetap - Neto terhadap Modal Inti
54,09 91,39 38,51
Fixed Assets - Net to Core Capital
Aset Produktif
Earning Assets
Aset Produktif dan Aset Non Produktif Bermasalah terhadap Total Aset
Produktif dan Aset Non Produktif
7,97 5,01 6,27
Non-Performing Earning Assets and Non-Earning Assets to Total Earning
Assets and Non-Earning Assets
Aset Produktif Bermasalah terhadap Total Aset Produktif
6,09 3,00 6,37
Non-Performing Earning Assets to Total Earning Assets
Cadangan Kerugian Penurunan Nilai (CKPN) Aset Keuangan terhadap
Aset Produktif
3,81 4,47 4,80
Allowance for Impairment Losses (CKPN) of Financial Assets to Earning
Assets
Rasio Kredit Bermasalah terhadap Kredit yang Diberikan - Kotor
9,97 9,06 9,56
Non-Performing Credit to Loans Ratio - Gross
Rasio Kredit Bermasalah terhadap Kredit yang Diberikan - Neto
6,33 4,38 4,87
Non-Performing Credit to Loans Ratio - Net
Rentabilitas
Profitability
Imbal Hasil Aset (ROA)
0,03 (7,55) (7,71)
Return on Assets (ROA)
Imbal Hasil Ekuitas (ROE)
0,24 (154,60) (61,38)
Return on Equity (ROE)
Marjin Pendapatan Bunga Bersih (NIM)
1,43 1,31 0,78
Net Interest Income Margin)
Rasio Beban Operasional terhadap Pendapatan Operasional (BOPO)
119,55 192,58 223,24
Ratio of Operating Expenses to Operating Income (BOPO)
Cost to Income Ratio (CIR) (Rasio Biaya terhadap Pendapatan)
148,93 146,31 170,20
Cost to Income Ratio (CIR)
Rasio Laba (Rugi) terhadap Pendapatan Bunga
1,22 (116,77) (124,56)
Profit (Loss) to Interest Income Ratio
Rasio Laba (Rugi) terhadap Jumlah Aset
0,07 (7,62) (7,18)
Profit (Loss) to Total Assets Ratio
Rasio Laba (Rugi) terhadap Jumlah Ekuitas
0,83 (79,49) (42,92)
Profit (Loss) to Total Equity Ratio
30 Laporan Tahunan 2025 Annual Report
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Ikhtisar Data Keuangan dan Operasional Financial and Operational Data Highlights
Dalam % | In %
Keterangan
2025 2024 2023
Description
Rasio Liabilitas terhadap Jumlah Aset
91,05 90,42 83,26
Liabilities to Total Assets Ratio
Rasio Liabilitas terhadap Jumlah Ekuitas
1.016,81 943,43 497,49
Liabilities to Total Equity Ratio
Likuiditas
Liquidity
Rasio Jumlah Kredit yang Diberikan terhadap Jumlah Simpanan Nasabah
(LDR) 91,07 103,26 113,18
Loan to Deposit Ratio (LDR)
Kepatuhan (Compliance)
Compliance
Persentase Pelanggaran BMPK
Percentage of LLL Violation
Pihak Terkait
- - -
Related Party
Pihak Tidak Terkait
- - -
Unrelated Party
Persentase Pelampauan BMPK
Percentage of Exceeding LLL
Pihak Terkait
- - -
Related Party
Pihak Tidak Terkait*
- - -
Unrelated Party*
Giro Wajib Minimum (GWM):
Minimum Statutory Reserves (GWM):
GWM Utama Rupiah
Main GWM in Rupiah
GWM Harian
2,30 5,85 7,05
Daily GWM
GWM Rata-rata
4,22 8,74 7,37
Average GWM
Penyangga Likuiditas Makroprudensial d/h GWM Sekunder
18,48 28,82 35,08
Macroprudential Liquidity Buffer (formerly Secondary GWM)
GWM Konvensional Valuta Asing
4,01 3,99 4,02
Foreign Currency Conventional GWM
Posisi Devisa Neto (PDN)
1,71 2,46 1,62
Net Open Position (NOP)
Pertumbuhan
Growth
Rasio Pertumbuhan Aset
8,09 (1,46) (6,32)
Asset Growth Ratio
Rasio Pertumbuhan Liabilitas
8,84 7,00 (10,89)
Liability Growth Ratio
Rasio Pertumbuhan Ekuitas
0,99 (43,57) 25,80
Equity Growth Ratio
Rasio Pertumbuhan Pendapatan Bunga dan Syariah - Bersih
6,46 38,41 (22,93)
Interest and Sharia Income Growth Ratio - Net
Rasio Pertumbuhan Pendapatan Operasional Lainnya
(40,44) (27,57) (8,60)
Other Operating Income Growth Ratio
Rasio Pertumbuhan Beban Operasional Lainnya
(7,32) (12,77) (5,93)
Other Operating Expense Growth Ratio
Rasio Pertumbuhan Laba Bersih
(101,05) 4,51 20,33
Net Profit Growth Ratio
Laporan Tahunan 2025 Annual Report 31
PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
ROA ROE
% %
2025 0,03% 2025 0,24%
2024 -7,55% 2024 -154,60%
2023 -7,71% 2023 -61,38%
NIM BOPO
% %
2025 1,43% 2025 119,55%
2024 1,31% 2024 192,58%
2023 0,78% 2023 223,24%
32 Laporan Tahunan 2025 Annual Report
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Ikhtisar Data Keuangan dan Operasional Financial and Operational Data Highlights
Ikhtisar Operasional
Operational Review
Segmen Kredit
Credit Segment
dalam miliar Rupiah, kecuali dinyatakan lain | in billions of Rupiah, unless otherwise stated
Keterangan
2025 2024 2023
Description
UMKM
11.737 11.619 15.633
MSME
Konsumer
15.363 14.754 12.458
Consumer
Wholesale 22.775 21.154 21.328
Jumlah
49.875 47.527 49.419
Total
Segmen Dana
Fund Segment
dalam miliar Rupiah, kecuali dinyatakan lain | in billions of Rupiah, unless otherwise stated
Keterangan
2025 2024 2023
Description
Ritel
28.408 29.769 30.008
Retail
Wholesale 26.231 16.824 14.781
Jumlah
54.639 46.593 44.789
Total
Segmen Feebased
Fee Based Segment
dalam miliar Rupiah, kecuali dinyatakan lain | in billions of Rupiah, unless otherwise stated
Keterangan
2025 2024 2023
Description
Public Service 18 69 83
E-Channel 14 17 19
Kartu kredit & Merchant
25 32 38
Credit Card & Merchant
Trade Finance 7 6 8
Bank Garansi
2 2 8
Bank Guarantee
Lainnya
292 182 280
Others
Jumlah
358 308 436
Total
Laporan Tahunan 2025 Annual Report 33
PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
Ikhtisar Saham
Share Highlights
Kinerja Perdagangan Saham
Stock Trading Performance
2025
Harga per Saham (Rp) Jumlah Saham Beredar Volume Transaksi Kapitalisasi Pasar
Periode Price per Share (IDR) (Lembar Saham) (dalam Ribuan Unit) (Rp Juta)
Period Tertinggi Terendah Penutupan Number of Outstanding Transaction Volume (in Market Capitalization
Highest Lowest Closing Shares (Shares) Thousands of Units) (IDR Million)
Triwulan IV
86 65 77 187.887.539.870 261.861,77 13.581.618,29
Quarter IV
Triwulan III
99 57 75 187.887.539.870 297.666,65 12.811.613,00
Quarter III
Triwulan II
73 50 60 187.887.539.870 259.070,74 11.288.016,31
Quarter II
Triwulan I
56 50 50 187.887.539.870 60.708,55 9.663.274,21
Quarter I
2024
Harga per Saham (Rp) Jumlah Saham Beredar Volume Transaksi Kapitalisasi Pasar
Periode Price per Share (IDR) (Lembar Saham) (dalam Ribuan Unit) (Rp Juta)
Period Tertinggi Terendah Penutupan Number of Outstanding Transaction Volume (in Market Capitalization
Highest Lowest Closing Shares (Shares) Thousands of Units) (IDR Million)
Triwulan IV
64 51 54 187.887.539.870 122.109,03 10.700.524,65
Quarter IV
Triwulan III
75 50 64 187.887.539.870 235.341,37 11.281.951,75
Quarter III
Triwulan II
77 50 50 187.887.539.870 94.255,67 11.302.185,85
Quarter II
Triwulan I
87 76 76 187.887.539.870 37.372,96 14.969.490,48
Quarter I
Grafik Pergerakan Harga Saham
Stock Price Movement Chart
100
Harga Penutupan | Closing Price Volume Transaksi | Trading Volume
96
92
88
84
80
76
72
68
64
60
56
52
44
44
40
E E E E E E E E
2024 Feb Mar May Jun Jul Aug Sep Oct Nov Dec 2025 Feb Mar May Jul Aug Sep Oct Nov Dec
34 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
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Ikhtisar Data Keuangan dan Operasional Financial and Operational Data Highlights
Aksi Korporasi
Corporate Actions
Sepanjang 2025, KB Bank telah sukses melakukan aksi Throughout 2025, KB Bank has successfully carried out
korporasi penerbitan obligasi berkelanjutan dan obligasi corporate actions involving the issuance of sustainable
subordinasi berkelanjutan dengan nominal Rp2,54 triliun. bonds and sustainable subordinated bonds with a
Sepanjang 2025, KB Bank tidak memiliki aksi korporasi nominal value of IDR 2.54 trillion. Throughout 2025, KB
yang menyebabkan terjadinya perubahan pada saham, Bank did not have any corporate actions that resulted
seperti pemecahan saham (stock split), penggabungan in changes to its shares, such as stock splits, reverse
saham (reverse stock), dividen saham, saham bonus, stock splits, stock dividends, bonus shares, changes
perubahan nilai nominal saham, penerbitan efek in the par value of shares, the issuance of convertible
konversi, serta penambahan dan pengurangan modal. securities, as well as capital increases or reductions.
Informasi Penghentian Sementara
Perdagangan Saham (Suspension) dan/atau
Sanksi Perdagangan Saham (Delisting) Ikhtisar
Efek Lainnya
Information on Temporary Suspension of Share Trading and/or Stock Trading
Sanctions (Delisting) and Overview of Other Securities
Hingga 31 Desember 2025, KB Bank tidak pernah As of December 31, 2025, KB Bank has not ever
menerima sanksi yang berdampak pada aktivitas received sanctions that affected the trading activities
perdagangan saham di Bursa Efek tempat saham of its shares on the stock exchange where the Bank’s
Bank tercatat dan diperdagangkan. Bank juga tidak shares are listed and traded. The Bank has also not
mengalami penghentian sementara perdagangan experienced any suspension of share trading nor
saham (suspension) maupun pembatalan pencatatan any delisting of its shares. Accordingly, there is no
saham (delisting). Oleh karena itu, tidak terdapat information regarding the impact of any suspension or
informasi mengenai dampak dari suspension atau delisting in this Annual Report.
delisting dalam Laporan Tahunan ini.
Laporan Tahunan 2025 Annual Report 35
PT Bank KB Indonesia Tbk
Page 36
Transformation towards a Stronger Sustainable and Inclusive Growth
Informasi Mengenai Obligasi yang Diterbitkan
Information on Issued Bonds
Nama Efek Nama Bursa Tanggal Terbit Tenor (bulan) Mata Uang
Name of Securities Exchange Name Date of Issuance Tenor (Month) Currency
Obligasi Subordinasi Berkelanjutan III Bank KB Bursa Efek Indonesia 9 September 2021 60 Rp
Bukopin Tahap I Tahun 2021 Seri A Indonesia Stock September 9, 2021 IDR
Shelf-Registered Subordinated Bond III Bank Exchange
KB Bukopin Tranche I Year 2021
Obligasi Subordinasi Berkelanjutan III Bank KB Bursa Efek Indonesia 9 September 2021 84 Rp
Bukopin Tahap I Tahun 2021 Seri B Indonesia Stock September 9, 2021 IDR
Shelf-Registered Subordinated Bond III Bank Exchange
KB Bukopin Tranche I Year 2021 B Series
Senior Unsecured Notes Bursa Efek Singapore 30 Oktober 2024 36 USD
(SGX) October 30, 2024
Singapore Exchange
(SGX)
Obligasi Berkelanjutan II KB Bank Tahap I Bursa Efek Indonesia 4 Juli 2025 36 Rp
Tahun 2025 Indonesia Stock July 4, 2025 IDR
Shelf-Registered Bond II KB Bank Tranche I Exchange
Year 2025
Obligasi Subordinasi Berkelanjutan IV KB Bursa Efek Indonesia 4 Juli 2025 60 Rp
Bank Tahap I Tahun 2025 Seri A Indonesia Stock July 4, 2025 IDR
Shelf-Registered Subordinated Bond IV KB Exchange
Bank Tranche I Year 2025 A Series
Obligasi Subordinasi Berkelanjutan IV KB Bursa Efek Indonesia 4 Juli 2025 84 Rp
Bank Tahap I Tahun 2025 Seri B Indonesia Stock July 4, 2025 IDR
Shelf-Registered Subordinated Bond IV KB Exchange
Bank Tranche I Year 2025 B Series
Obligasi Berkelanjutan II KB Bank Tahap II Bursa Efek Indonesia 29 Agustus 2025 12 Rp
Tahun 2025 Seri A Indonesia Stock August 29, 2025 IDR
Shelf-Registered Bond II KB Bank Tranche II Exchange
Year 2025 A Series
Obligasi Berkelanjutan II KB Bank Tahap II Bursa Efek Indonesia 29 Agustus 2025 36 Rp
Tahun 2025 Seri B Indonesia Stock August 29, 2025 IDR
Shelf-Registered Bond II KB Bank Tranche II Exchange
Year 2025 B Series
Obligasi Berkelanjutan II KB Bank Tahap II Bursa Efek Indonesia 29 Agustus 2025 60 Rp
Tahun 2025 Seri C Indonesia Stock August 29, 2025 IDR
Shelf-Registered Bond II KB Bank Tranche II Exchange
Year 2025 C Series
Informasi Sumber Pada hari Kamis tanggal 26 Juni 2025, KB Bank telah
menandatangani Perjanjian Pinjaman Subordinasi
Pendanaan Lainnya Perpetual/Tanpa Jangka Waktu dengan KB Kookmin
Bank Co. Ltd. (“KBHQ”), selaku Pemegang Saham
Information About Other Funding Sources Pengendali Perseroan dengan kepemilikan 66,88%
saham Perseroan. Di hari yang sama, KB Bank juga
telah menerima pencairan dana pinjaman tersebut
sebesar Rp3 triliun.
36 Laporan Tahunan 2025 Annual Report
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Ikhtisar Data Keuangan dan Operasional Financial and Operational Data Highlights
Pemeringkat Efek Rating Status sampai
dengan 31
Tanggal Jatuh Tingkat Suku
Nilai (juta) Wali Amanat Desember 2025
Tempo Bunga
Value (million) 2025 2024 Arranger Status as of
Maturity Date Interest Rate
December 31,
2025
315.000 9 September 2026 8% AA(idn) Fitch AA(idn) Fitch PT Bank Mandiri Outstanding
September 9, 2026 Rating Rating (Persero) Tbk
685.000 9 September 2028 8,9% AA(idn) Fitch AA(idn) Fitch PT Bank Mandiri Outstanding
September 9, 2028 Rating Rating (Persero) Tbk
300 30 Oktober 2027 5,658% BBB(stable) BBB (stable) HSBC Hong Kong Outstanding
October 30, 2027 Fitch Ratings Fitch Ratings (Agen Pembayar)
HSBC Hong Kong
(Paying Agent)
136.010 4 Juli 2028 6,80% AAA(idn) Fitch n/a PT Bank Rakyat Outstanding
July 4, 2028 Rating Indonesia
(Persero) Tbk
50.000 4 Juli 2030 7,25% AA(idn) Fitch n/a PT Bank Rakyat Outstanding
July 4, 2030 Rating Indonesia
(Persero) Tbk
198.000 4 Juli 2032 7,70% AA(idn) Fitch n/a PT Bank Rakyat Outstanding
July 4, 2032 Rating Indonesia
(Persero) Tbk
800.000 9 September 2026 6,45% AAA(idn) Fitch n/a PT Bank Rakyat Outstanding
September 9, 2026 Rating Indonesia
(Persero) Tbk
1.333.500 29 Agustus 2028 6,80% AAA(idn) Fitch n/a PT Bank Rakyat Outstanding
August 29, 2028 Rating Indonesia
(Persero) Tbk
20.000 29 Agustus 2030 6,85% AAA(idn) Fitch n/a PT Bank Rakyat Outstanding
August 29, 2030 Rating Indonesia
(Persero) Tbk
On Thursday, June 26, 2025, KB Bank entered into a
Perpetual/Non-Maturity Subordinated Loan Agreement
with KB Kookmin Bank Co., Ltd. (“KBHQ”), as the
Company’s Controlling Shareholder holding 66.88%
of the Company’s shares. On the same day, KB Bank
also received a drawdown of the loan amounting to
IDR 3 trillion.
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02
Page 39
Laporan Manajemen Management Report
Page 40
Transformation towards a Stronger Sustainable and Inclusive Growth
Jerry
Marmen
Komisaris Utama
President Commissioner
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Laporan Dewan Komisaris
Report of the Board of Commissioners
Transformasi yang dijalankan secara disiplin sepanjang
2025 telah memperkuat fundamental KB Bank dan
menjadi pijakan penting menuju pertumbuhan yang
lebih sehat. Dengan tata kelola yang solid, manajemen
risiko yang prudent, serta fokus pada profitabilitas
berkelanjutan, Dewan Komisaris meyakini Bank berada
pada jalur yang tepat untuk menciptakan nilai jangka
panjang bagi seluruh pemangku kepentingan.
The transformation carried out in a disciplined manner throughout 2025 has
strengthened KB Bank’s fundamentals and provided a crucial foundation for
healthier growth. With solid governance, prudent risk management, and a focus
on sustainable profitability, the Board of Commissioners believes the Bank is on
the right track to creating long-term value for all stakeholders.
Para Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Shareholders and Stakeholders,
Dewan Komisaris memandang bahwa tahun 2025 The Board of Commissioners considers 2025 as
merupakan periode penting dalam perjalanan an important period in the KB Bank transformation
transformasi KB Bank di tengah dinamika perekonomian journey amid the ongoing challenges of both global
global dan domestik yang masih penuh tantangan. and domestic economic dynamics. Uncertainty in
Ketidakpastian pasar keuangan, fluktuasi suku bunga, the financial markets, interest rate fluctuations, and
serta persaingan yang semakin ketat dalam industri intensifying competition in the banking industry require
perbankan menuntut KB Bank untuk tetap adaptif, the KB Bank to remain adaptive, prudent, and oriented
prudent, dan berorientasi pada penguatan fundamental. towards strengthening its fundamentals. Under these
Dalam kondisi tersebut, KB Bank mampu menunjukkan conditions, the KB Bank has demonstrated strong
ketahanan yang baik melalui berbagai inisiatif strategis resilience through various strategic initiatives aimed
yang difokuskan pada perbaikan kualitas aset, at improving asset quality, strengthening capital, and
penguatan permodalan, serta peningkatan efisiensi enhancing operational efficiency.
operasional.
Sejalan dengan fungsi pengawasan yang diemban, In line with its supervisory function held, the
Dewan Komisaris secara aktif memastikan bahwa Board of Commissioners actively ensures that the
arah strategi dan kebijakan yang dijalankan strategic direction and policies implemented by
Direksi tetap selaras dengan visi jangka the Board of Directors remain aligned with KB Bank
panjang KB Bank serta prinsip kehati-hatian. long-term vision and the principles of prudence.
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Pengawasan dilakukan secara berkelanjutan melalui Oversight is carried out continuously through structured
mekanisme tata kelola yang terstruktur, didukung governance mechanisms, supported by committees
oleh komite-komite di bawah Dewan Komisaris, guna under the Board of Commissioners, to ensure that all
memastikan bahwa seluruh aktivitas usaha dilaksanakan business activities are conducted in accordance with
sesuai dengan ketentuan regulator dan prinsip Good regulatory requirements and the principles of Good
Corporate Governance. Dewan Komisaris meyakini Corporate Governance. The Board of Commissioners
bahwa dengan fondasi tata kelola yang kuat serta believes that with a strong governance foundation and
komitmen transformasi yang konsisten, KB Bank berada a consistent commitment to transformation, the KB
pada jalur yang tepat untuk mencapai pertumbuhan Bank is on the right path to achieving healthier and
yang lebih sehat dan berkelanjutan ke depan. more sustainable growth in the future.
Kondisi Ekonomi dan Industri Economic and the Banking Industry
Perbankan Tahun 2025 Conditions in 2025
Sepanjang tahun 2025, perekonomian global masih Throughout 2025, the global economy remained
diwarnai ketidakpastian akibat dinamika geopolitik, characterized by uncertainty due to geopolitical
normalisasi kebijakan moneter, serta volatilitas pasar dynamics, monetary policy normalization, and financial
keuangan. Pertumbuhan global berada pada kisaran 3,1% market volatility. Global growth was expected to be
- 3,2%, dengan tekanan dari perlambatan ekonomi negara in the range of 3.1% - 3.2%, with pressure from the
maju dan tingginya suku bunga yang berdampak pada economic slowdown in developed countries and high
likuiditas serta biaya pendanaan, sehingga memengaruhi interest rates impacting liquidity and funding costs, thus
aktivitas investasi dan konsumsi secara global. impacting investment and consumption activity globally.
Di tengah kondisi tersebut, perekonomian Indonesia Amid these conditions, Indonesian economy continued
tetap menunjukkan ketahanan dengan pertumbuhan to demonstrate resilience, growing around 5.1%
sekitar 5,1% (year-on-year), didukung oleh konsumsi year-on-year, supported by domestic consumption,
domestik, belanja pemerintah, serta stabilitas sektor government spending, and financial sector stability.
keuangan. Inflasi tetap terkendali dan nilai tukar Inflation remained under control and the exchange
relatif stabil, sementara kebijakan Bank Indonesia rate is relatively stable, while Bank Indonesia’s prudent
yang prudent turut menjaga stabilitas makroekonomi policies contribute to maintaining macroeconomic
sekaligus mendukung momentum pertumbuhan stability and supporting national growth momentum.
nasional.
Industri perbankan nasional tetap solid dengan The national banking industry remained solid, with
pertumbuhan kredit 8% - 10% dan permodalan yang kuat, credit growth of 8% - 10%, strong capitalization,
serta likuiditas yang terjaga. Namun demikian, tekanan and maintained liquidity. However, pressure on net
terhadap margin bunga bersih (NIM) akibat tingginya interest margins (NIM) due to high funding costs and
biaya dana dan ketatnya persaingan CASA, serta intense CASA competition, as well as asset quality
risiko kualitas aset, tetap menjadi tantangan. Dengan risks, remained as challenges. With strong economic
fundamental ekonomi yang kuat, industri perbankan fundamentals, Indonesian banking industry still has
Indonesia masih memiliki prospek pertumbuhan yang positive growth prospects, although vigilance is
positif, meskipun memerlukan kewaspadaan terhadap required regarding global and domestic risk dynamics.
dinamika risiko global dan domestik.
Pandangan atas Kinerja Direksi View on the Board of Directors’
Performance
Dewan Komisaris menilai bahwa kinerja KB Bank The Board of Commissioners assesses that KB Bank’s
pada tahun 2025 menunjukkan perbaikan yang performance in 2025 showed significant improvement
signifikan dibandingkan tahun 2024, terutama pada compared to 2024, particularly in terms of profitability,
aspek profitabilitas, kualitas aset, dan permodalan. asset quality, and capital. This improvement reflects
Perbaikan ini mencerminkan efektivitas implementasi the effectiveness of the transformation measures that
transformasi yang dijalankan Direksi secara konsisten, have been consistently implemented by the Board
serta meningkatnya disiplin dalam pengelolaan risiko of Directors, as well as enhanced discipline in risk
dan operasional Bank. management and the Bank’s operations.
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KB Bank berhasil membalikkan kinerja menjadi positif The Bank successfully turned its performance around,
dengan mencatatkan laba tahun berjalan sebesar recording a profit for the year of IDR 66.59 billion.
Rp66,59 miliar. Pencapaian ini tidak hanya mencerminkan This achievement not only reflects a performance
pemulihan kinerja, tetapi juga menunjukkan perbaikan recovery but also indicates fundamental improvements
fundamental melalui penataan portofolio kredit through a more selective credit portfolio restructuring,
yang lebih selektif, penguatan underwriting, serta strengthened underwriting, as well as control of the
pengendalian biaya risiko. Optimalisasi aset produktif cost of credit. Optimization of earning assets and
dan pengelolaan likuiditas turut mendukung stabilitas liquidity management also supported the overall
kinerja keuangan secara keseluruhan. financial performance stability.
Dari sisi kualitas aset, masih terdapat tantangan dalam In terms of asset quality, there are still challenges in
pemulihan kualitas kredit pada beberapa portofolio. restoring credit quality in several portfolios. However,
Namun demikian, rasio LAR menunjukkan penurunan, LAR ratio decreased, indicating improvements
menandakan perbaikan pada eksposur kredit berisiko in risky credit exposure and effectiveness of the
serta efektivitas langkah mitigasi yang dijalankan KB Bank’s mitigation measures. This demonstrates
KB Bank. Kondisi ini menunjukkan bahwa manajemen that management remains consistent in strengthening
tetap konsisten memperkuat manajemen risiko dan risk management and implementing a more selective
menerapkan strategi pertumbuhan kredit yang lebih and quality-driven credit growth strategy, particularly
selektif serta berbasis kualitas, khususnya pada in the Corporate and Mid-Large SME segments.
segmen Corporate dan Mid-Large SME. Sementara itu, Whereas, capital was still strong, with CAR of 16.25%,
permodalan tetap kuat dengan CAR sebesar 16,25%, thus, providing sufficient room for prudent business
memberikan ruang yang memadai untuk ekspansi bisnis expansion, while maintaining the Bank’s resilience amid
secara prudent sekaligus menjaga ketahanan Bank di transformation process.
tengah proses transformasi.
Namun demikian, Dewan Komisaris mencermati bahwa However, the Board of Commissioners observed that
profitabilitas operasional masih menghadapi tekanan, operational profitability remained under pressure,
terutama akibat tingginya biaya dana dan kebutuhan mainly due to the still-high cost of funds, and the
investasi transformasi. Oleh karena itu, fase berikutnya need for investment in transformation. Thus, the
perlu difokuskan pada penguatan profitabilitas next phase shall focus on strengthening sustainable
berkelanjutan melalui optimalisasi margin bunga profitability through the optimization of net interest
bersih, peningkatan fee-based income, serta efisiensi margin, increasing fee-based income, and operational
operasional, sehingga perbaikan fundamental yang efficiency. Thus, the fundamental improvements
telah dicapai dapat dikonversikan menjadi kinerja yang achieved can be converted into more solid and
lebih solid dan berkelanjutan. sustainable performance.
Pengawasan terhadap Strategi dan Oversight of Strategy and Business
Rencana Bisnis Plan
Dewan Komisaris secara konsisten menjalankan The Board of Commissioners consistently carried out
fungsi pengawasan terhadap pelaksanaan Rencana its supervisory function on the implementation of the
Bisnis Bank (RBB) 2025 melalui rapat berkala, Bank’s Business Plan (RBB) 2025 through periodic
rapat gabungan dengan Direksi, serta penelaahan meetings, joint meetings with the Board of Directors,
oleh komite, khususnya Komite Audit dan Komite as well as reviews by committees, particularly the
Pemantau Risiko. Pengawasan ini memastikan bahwa Audit Committee and the Risk Monitoring Committee.
strategi dan kebijakan Direksi tetap selaras dengan This oversight ensures that the Board of Directors’
arah transformasi Bank, prinsip kehati-hatian, serta strategies and policies remain aligned with the Bank’s
ketentuan regulator. transformation direction, prudential principles, and
regulatory requirements.
Dewan Komisaris menilai bahwa tahun 2025 merupakan The Board of Commissioners assessed 2025 as an
fase transisi penting menuju pemulihan kinerja dan important transition phase towards performance
penguatan profitabilitas. Strategi Direksi menunjukkan recovery and profitability strengthening. The Board of
peningkatan fokus dan disiplin, terutama melalui Directors’ strategies demonstrated improved focus and
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rebalancing portofolio kredit ke segmen Corporate discipline, particularly through rebalancing of credit
dan Mid-Large SME yang lebih terukur risikonya dan portfolio toward the Corporate and Mid-Large SME
optimal dari sisi imbal hasil. segments, of which the risks are more measurable and
more optimal in terms of return.
Penguatan Korean Link Business sebagai captive market The strengthening of Korean Link Business as a strategic
strategis serta percepatan transformasi digital melalui captive market and acceleration of digital transformation
implementasi NGBS dinilai sebagai langkah yang tepat through implementing NGBS is also deemed appropriate
dalam meningkatkan efisiensi operasional dan kualitas to enhance operational efficiency and service quality.
layanan. Di sisi pendanaan, upaya peningkatan CASA From a funding perspective, efforts to increase CASA
dan pengendalian biaya dana juga menjadi strategi yang and managing cost of funds became relevant strategy
relevan di tengah tekanan likuiditas industri. amidst the industry’s liquidity pressure.
Namun demikian, Dewan Komisaris menegaskan Nonetheless, the Board of Commissioners emphasized
bahwa fokus ke depan perlu diarahkan pada penguatan that the future focus needs to be on strengthening
profitabilitas berkelanjutan, melalui optimalisasi margin sustainable profitability, through optimizing net interest
bunga bersih, peningkatan fee-based income, serta margin, increasing fee-based income, and operational
efisiensi operasional. Dewan Komisaris terus mendorong efficiency. The Board of Commissioners continues
agar seluruh inisiatif strategis tidak hanya mendorong to encourage all strategic initiatives to not only drive
pertumbuhan, tetapi juga menghasilkan kinerja yang growth but also produce higher-quality, resilient, and
lebih berkualitas, resilien, dan berkelanjutan. sustainable performance.
Frekuensi Rapat dan Tingkat Meeting Frequency and Attendance
Kehadiran Rate
Sepanjang tahun 2025, Dewan Komisaris melaksanakan Throughout 2025, the Board of Commissioners held
12 rapat internal dan 8 rapat gabungan dengan 12 internal meetings and 8 joint meetings with the
Direksi sebagai bagian dari fungsi pengawasan dan Board of Directors as part of its oversight and strategic
pemberian nasihat strategis. Rapat-rapat tersebut advisory function. These meetings are used to evaluate
dimanfaatkan untuk mengevaluasi kinerja Bank, the Bank’s performance, monitor the implementation of
memantau pelaksanaan Rencana Bisnis Bank (RBB), the Bank’s Business Plan (RBB), and discuss material
serta membahas isu-isu material seperti kualitas aset, issues such as asset quality, capital, liquidity, and risk
permodalan, likuiditas, dan manajemen risiko. Melalui management. Through this mechanism, the Board of
mekanisme ini, Dewan Komisaris memastikan bahwa Commissioners ensures that every strategic policy of
setiap kebijakan strategis Direksi telah melalui proses the Board of Directors has undergone an adequate
evaluasi yang memadai dan sejalan dengan prinsip evaluation process and is in line with the principles of
kehati-hatian serta tata kelola yang baik. prudence and good governance.
Dari sisi kehadiran, Dewan Komisaris menunjukkan In terms of attendance, the Board of Commissioners
tingkat partisipasi yang tinggi, mencerminkan demonstrated a high level of participation, reflecting
komitmen kuat dalam menjalankan fungsi pengawasan strong commitment to carrying out supervisory function
secara efektif. Ke depan, Dewan Komisaris akan terus effectively. Going forward, the Board of Commissioners
meningkatkan efektivitas rapat sebagai platform will continue to enhance the effectiveness of meetings
strategis untuk memperkuat kualitas pengawasan as a strategic platform to strengthen the quality
dan pengambilan keputusan, guna mendukung of supervision and decision-making, in order to
keberhasilan transformasi dan pertumbuhan Bank support the success of the Bank’s transformation and
yang berkelanjutan. sustainable growth.
Pandangan atas Transformasi View on Transformation
Dewan Komisaris menilai bahwa transformasi The Board of Commissioners assessed that KB Bank’s
KB Bank melalui program “Deep Change” telah mencapai transformation through the “Deep Change” program
fase penting pada tahun 2025. Setelah melalui tahap reached a critical phase in 2025. After going through
stabilisasi pada 2024 yang berfokus pada pembersihan a stabilization phase in 2024 that focused on portfolio
portofolio, penguatan GCG, dan stabilisasi operasional, cleanup, strengthening GCG, and stabilizing operations,
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transformasi kini menjadi landasan strategis dalam the transformation now serves as a strategic foundation
memperbaiki fundamental bisnis secara menyeluruh, for improving overall business fundamentals, including
mencakup kualitas aset, manajemen risiko, tata kelola, asset quality, risk management, governance, and
dan kapabilitas operasional. operational capabilities.
Pada tahun 2025, transformasi menunjukkan hasil In 2025, the transformation showed more tangible
yang lebih nyata, ditandai dengan kembalinya laba results, marked by a return to net profit and improved
bersih dan perbaikan kualitas aset melalui penurunan asset quality through a reduction in LAR. Strengthening
LAR. Penguatan disiplin manajemen risiko, termasuk risk management discipline, including stricter
underwriting dan monitoring portofolio yang lebih underwriting and portfolio monitoring, also contributed
ketat, turut memperkuat perbaikan tersebut. Di sisi to these improvements. On the operational side, the
operasional, implementasi Next Generation Banking implementation of the Next Generation Banking System
System (NGBS) mulai membangun fondasi efisiensi (NGBS) began to build a foundation for efficiency and
dan peningkatan kualitas layanan berbasis digital. improved the quality of digital-based services.
Namun demikian, Dewan Komisaris menekankan Nevertheless, the Board of Commissioners
bahwa keberhasilan transformasi harus diikuti emphasized that successful transformation must be
dengan kemampuan menghasilkan profitabilitas accompanied by the ability to generate sustainable
yang berkelanjutan. Oleh karena itu, fokus ke depan profitability. Therefore, the future focus is directed
diarahkan pada optimalisasi margin bunga bersih, at optimizing net interest margin, increasing fee-
peningkatan fee-based income, serta efisiensi based income, and operational efficiency. The
operasional. Dewan Komisaris terus mendorong Board of Commissioners continues to accelerate
percepatan transformasi menuju fase penguatan the transformation towards a phase of strengthened
profitabilitas dan pertumbuhan berkualitas agar Bank profitability and quality growth, thereby making the
semakin resilient dan berdaya saing. Bank more resilient and competitive.
Pandangan atas Penerapan Tata Kelola View on the Implementation of Good
Perusahaan Corporate Governance
Dewan Komisaris menilai bahwa penerapan Good The Board of Commissioners assessed that KB Bank’s
Corporate Governance (GCG) di KB Bank sepanjang implementation of Good Corporate Governance (GCG)
tahun 2025 telah berjalan konsisten dan menjadi throughout 2025 was consistent and served as a key
fondasi utama dalam mendukung transformasi serta foundation for supporting business transformation and
keberlanjutan bisnis. Seluruh aktivitas usaha dijalankan sustainability. All business activities were conducted
dengan mengedepankan prinsip transparansi, with the principles of transparency, accountability,
akuntabilitas, responsibilitas, independensi, dan responsibility, independency, and fairness in mind,
kewajaran, serta selaras dengan ketentuan regulator. while also complying with regulatory requirements.
Pengawasan terhadap implementasi GCG dilakukan Oversight of GCG implementation is actively conducted
secara aktif melalui evaluasi berkala, rapat Dewan through periodic evaluations, Board of Commissioners’
Komisaris dan rapat gabungan dengan Direksi, serta meetings and joint meetings with the Board of
peran komite-komite di bawah Dewan Komisaris, Directors, and the role of committees under the Board
termasuk Komite Audit, Komite Pemantau Risiko, Komite of Commissioners, including the Audit Committee,
Tata Kelola Terintegrasi, serta Komite Remunerasi dan Risk Monitoring Committee, Integrated Governance
Nominasi. Mekanisme ini memastikan bahwa setiap Committee, and Remuneration and Nomination
kebijakan strategis telah mempertimbangkan aspek Committee. These mechanisms ensure that every
risiko dan kepatuhan secara menyeluruh. strategic policy comprehensively considers risk and
compliance aspects.
Dewan Komisaris juga menilai bahwa sistem The Board of Commissioners also assessed that the
pengendalian internal dan fungsi kepatuhan telah internal control system and compliance function
berjalan cukup efektif, didukung kerangka manajemen were operating quite effectively, supported by an
risiko yang memadai. Namun demikian, peningkatan adequate risk management framework. However,
berkelanjutan tetap diperlukan, khususnya dalam continuous improvement is still needed, particularly in
penguatan pengendalian internal, digitalisasi proses, strengthening internal control, digitizing process, and
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serta budaya kepatuhan. Dengan demikian, GCG fostering a culture of compliance. Therefore, GCG will
akan terus menjadi pilar utama dalam mendukung continue to be a key pillar in supporting prudent and
pertumbuhan yang prudent dan berkelanjutan. sustainable growth.
Pandangan atas Penerapan Tata Kelola View on the Implementation of
Perusahaan dan Manajemen Risiko Corporate Governance and Risk
Management
Dewan Komisaris menilai bahwa penerapan Good The Board of Commissioners assessed that the
Corporate Governance (GCG) di KB Bank sepanjang tahun implementation of Good Corporate Governance (GCG) at
2025 telah berjalan konsisten dan menjadi fondasi utama KB Bank throughout 2025 was consistent and served as a
dalam mendukung transformasi serta keberlanjutan key foundation for supporting business transformation and
bisnis. Seluruh aktivitas usaha dilaksanakan dengan sustainability. All business activities were carried out by
mengedepankan prinsip transparansi, akuntabilitas, prioritizing the principles of transparency, accountability,
responsibilitas, independensi, dan kewajaran, serta responsibility, independency, and fairness, and were
selaras dengan ketentuan regulator. Pengawasan aligned with regulatory requirements. Active oversight
dilakukan secara aktif melalui evaluasi berkala, rapat was carried out through periodic evaluations, Board of
Dewan Komisaris dan Direksi, serta peran komite-komite Commissioners and Board of Directors meetings, and the
di bawah Dewan Komisaris. role of committees under the Board of Commissioners.
Dari sisi pengendalian internal dan kepatuhan, Dewan Regarding internal control and compliance, the Board
Komisaris menilai bahwa sistem yang diterapkan telah of Commissioners assessed that the implemented
berjalan cukup efektif, didukung kerangka manajemen system was quite effective, supported by adequate
risiko yang memadai serta penerapan risk appetite risk management framework and the implementation
yang selaras dengan strategi bisnis. Penguatan of a risk appetite aligned with business strategy.
pengelolaan risiko dan kepatuhan juga tercermin dari Strengthened risk management and compliance were
upaya penyelesaian isu-isu fundamental, termasuk also reflected in efforts to resolve fundamental issues,
pengendalian konsentrasi risiko kredit dan pemenuhan including controlling credit risk concentrations and
ketentuan regulator. complying with regulatory requirements.
Penerapan manajemen risiko secara keseluruhan dinilai The overall implementation of risk management was
memadai dan menjadi elemen kunci dalam menjaga deemed adequate and became a key element in
stabilitas kinerja Bank. KB Bank terus berupaya untuk maintaining the Bank’s stable performance. KB Bank
memperbaiki kualitas aset dan menjaga likuiditas continues to strive to improve asset quality and maintain
melalui pengelolaan aset-liabilitas yang prudent. liquidity through prudent asset-liability management.
Dewan Komisaris juga memastikan bahwa Direksi The Board of Commissioners also ensured that the
secara proaktif melakukan mitigasi risiko terhadap Board of Directors proactively mitigated risks from
dinamika eksternal, termasuk volatilitas suku bunga external dynamics, including interest rate volatility and
dan tekanan likuiditas industri. industry liquidity pressures.
Sejalan dengan transformasi digital, perhatian juga In line with the digital transformation, attention was also
diberikan pada penguatan risiko operasional, termasuk being paid to strengthening operational risks, including
risiko siber dan keamanan sistem informasi. Ke depan, cyber risks and information system security. Moving
Dewan Komisaris menekankan pentingnya peningkatan forward, the Board of Commissioners emphasizes the
efektivitas pengendalian internal, digitalisasi proses, importance of improving the effectiveness of internal
serta penguatan risk culture dan integrasi manajemen control, digitizing process, strengthening risk culture
risiko dalam pengambilan keputusan, guna mendukung and integrating risk management into decision-making,
pertumbuhan yang prudent, resilien, dan berkelanjutan. to support prudent, resilient, and sustainable growth.
Pandangan atas Penerapan View on the Implementation of
Keberlanjutan dan ESG Sustainability and ESG
Dewan Komisaris menilai bahwa penerapan prinsip The Board of Commissioners assessed that the
Environmental, Social, and Governance (ESG) di implementation of Environmental, Social, and
KB Bank sepanjang tahun 2025 semakin terintegrasi Governance (ESG) principles at KB Bank throughout
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dalam strategi bisnis dan tata kelola KB Bank. 2025 was increasingly integrated into the KB Bank
Pengawasan dilakukan secara aktif untuk memastikan business strategy and governance. Active oversight
bahwa komitmen keberlanjutan tidak hanya bersifat was conducted to ensure that sustainability
kepatuhan, tetapi juga menjadi landasan dalam commitments were not merely compliance-based but
pengambilan keputusan strategis, melalui evaluasi also served as the basis for strategic decision-making,
Rencana Aksi Keuangan Berkelanjutan serta through evaluation of the Sustainable Finance Action
pembahasan di tingkat Dewan Komisaris dan komite Plan and discussions at the Board of Commissioners’
terkait. level and relevant committees.
Dari sisi bisnis, pengembangan portofolio pembiayaan From a business perspective, financing portfolio
telah diarahkan secara lebih selektif dengan development was directed more selectively, taking
mempertimbangkan aspek keberlanjutan, termasuk sustainability into account, including support for the
dukungan terhadap sektor ekonomi hijau, UMKM, green economy, MSMEs, and productive sectors.
dan sektor produktif. Selain itu, integrasi risiko Furthermore, the integration of environmental and
lingkungan dan sosial melalui pendekatan Social and social risks through the Social and Environmental Risk
Environmental Risk Assessment (SERA) memperkuat Assessment (SERA) approach strengthened the credit
proses pengambilan keputusan kredit agar tetap decision-making process, ensuring it remains prudent
prudent dan berkelanjutan. and sustainable.
Dewan Komisaris juga mencermati kontribusi positif The Board of Commissioners also noted the Bank’s
Bank dalam mendorong inklusi keuangan dan program positive contribution to promoting financial inclusion
sosial, termasuk melalui layanan digital dan kegiatan and social programs, including through digital services
CSR. Ke depan, integrasi ESG akan terus diperkuat and CSR activities. Moving forward, ESG integration
agar tidak hanya menciptakan nilai ekonomi, tetapi will continue to be strengthened to not only create
juga memberikan dampak sosial dan lingkungan yang economic value but also provide sustainable social and
berkelanjutan bagi seluruh pemangku kepentingan. environmental impacts for all stakeholders.
Penilaian Kinerja Komite di Bawah Performance Assessment of
Dewan Komisaris Committees under the Board of
Commissioners
Dewan Komisaris menilai bahwa komite-komite di The Board of Commissioners assessed that the
bawah Dewan Komisaris telah menjalankan fungsi dan committees under the Board of Commissioners carried
tanggung jawabnya secara efektif dalam mendukung out their functions and responsibilities effectively in
pelaksanaan pengawasan sepanjang tahun 2025. supporting supervision throughout 2025. The Audit
Komite Audit, Komite Pemantau Risiko, Komite Tata Committee, Risk Monitoring Committee, Integrated
Kelola Terintegrasi, serta Komite Remunerasi dan Governance Committee, and Remuneration and
Nominasi berperan aktif dalam melakukan penelaahan, Nomination Committee played an active role in
evaluasi, serta pemberian rekomendasi atas berbagai reviewing, evaluating, and providing recommendations
aspek strategis dan operasional Bank, sehingga proses on various strategic and operational aspects of the
pengawasan berjalan lebih terstruktur, mendalam, dan Bank, so that the supervision process was more
berbasis analisis yang komprehensif. structured, in-depth, and based on comprehensive
analysis.
Dalam pelaksanaannya, komite-komite tersebut In its implementation, these committees showed
menunjukkan independensi dan profesionalisme, independency and professionalism, including in
termasuk dalam evaluasi laporan keuangan, efektivitas evaluating financial statements, internal control
pengendalian internal, manajemen risiko, serta effectiveness, risk management, and regulatory
kepatuhan terhadap regulator. Dewan Komisaris compliance. The Board of Commissioners assessed the
menilai kontribusi komite-komite tersebut signifikan committees’ significant contribution to strengthening
dalam memperkuat penerapan GCG dan mendukung GCG implementation and supporting the Bank’s
transformasi Bank. Ke depan, efektivitas peran komite transformation. Going forward, the effectiveness of
akan terus ditingkatkan melalui penguatan koordinasi, the committees’ roles will continue to be enhanced by
kualitas analisis, dan adaptasi terhadap dinamika bisnis strengthening coordination, enhancing analytical quality,
dan regulasi. and adapting to business and regulatory dynamics.
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Pandangan atas Prospek Usaha View on Business Prospects
Dewan Komisaris memandang bahwa tahun The Board of Commissioners views 2026 as a strategic
2026 merupakan fase strategis bagi KB Bank phase for KB Bank to continue its recovery momentum
untuk melanjutkan momentum pemulihan menuju toward more sustainable growth. After undergoing a
pertumbuhan yang lebih berkelanjutan. Setelah fundamental transformation, the Bank is expected to
melalui transformasi fundamental, Bank diharapkan enter a phase of strengthened profitability, high-quality
memasuki tahap penguatan profitabilitas, ekspansi business expansion, and enhanced competitiveness.
bisnis yang berkualitas, serta peningkatan daya saing. Its strategic direction as “The Trusted Partner” serves
Arah strategis sebagai “The Trusted Partner” menjadi as a crucial foundation for building trust and long-term
landasan penting dalam membangun kepercayaan relationships with customers and stakeholders.
dan hubungan jangka panjang dengan nasabah dan
pemangku kepentingan.
Peluang pertumbuhan masih terbuka, terutama melalui Growth opportunities remain, particularly through
ekspansi kredit yang prudent pada segmen Corporate, prudent credit expansion in the Corporate, Mid-Large
Mid-Large SME, dan Wholesale, serta optimalisasi SME, and Wholesale segments, as well as optimization
Korea-Link Business dan sinergi dengan ekosistem KB of the Korea-Link Business and synergy with KB
Financial Group. Penguatan struktur pendanaan dan Financial Group ecosystem. Strengthening the funding
peningkatan efisiensi operasional melalui transformasi structure and increasing operational efficiency through
digital menjadi faktor kunci dalam mendukung digital transformation are key factors in supporting
pertumbuhan aset yang berkualitas dan perbaikan high-quality asset growth and sustainable finance
kinerja keuangan secara berkelanjutan. performance improvement.
Namun demikian, prospek usaha tetap dipengaruhi Nonetheless, business prospects remain influenced by
dinamika eksternal seperti kebijakan moneter, kondisi external dynamics such as monetary policy, industry
likuiditas industri, dan ketidakpastian global. Oleh liquidity conditions, and global uncertainty. Therefore,
karena itu, Dewan Komisaris menekankan pentingnya the Board of Commissioners emphasizes the
strategi yang selektif dan berbasis kualitas, dengan importance of a selective and quality-based strategy,
penguatan manajemen risiko, permodalan, dan with strengthened risk management, capitalization,
digitalisasi. Dengan pendekatan tersebut, KB and digitalization. With this approach, KB Bank is
Bank diyakini memiliki prospek yang positif untuk believed to have positive prospects for strengthening
memperkuat fondasi bisnis dan meningkatkan posisi its business foundation and sustainably enhancing its
kompetitif secara berkelanjutan. competitive position.
Perubahan Komposisi Dewan Changes in the Board of
Komisaris Commissioners’ Composition
Komposisi Dewan Komisaris KB Bank mengalami The composition of the Board of Commissioners of
perubahan sesuai keputusan RUPSLB tanggal 12 KB Bank changed in accordance with the resolution
Maret 2026 yang mengukuhkan pengunduran diri of the Extraordinary General Meeting of Shareholders
Seng Hyup Shin sebagai Wakil Komisaris Utama KB (EGMS) dated March 12, 2026, which ratified the
Bank. Dengan demikian komposisi Dewan Komisaris resignation of Seng Hyup Shin as Deputy President
menjadi sebagai berikut: Commissioner of KB Bank. Accordingly, the composition
of the Board of Commissioners is as follows:
Jerry Marmen : Komisaris Utama Jerry Marmen : President Commissioner
Hae Wang Lee : Komisaris Independen Hae Wang Lee : Independent Commissioner
Stephen Liestyo : Komisaris Independen Stephen Liestyo : Independent Commissioner
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Apresiasi Appreciation
Dewan Komisaris menyampaikan apresiasi kepada The Board of Commissioners expresses its appreciation
para pemegang saham, regulator, nasabah, dan to shareholders, regulators, customers, and all
seluruh mitra kerja atas dukungan dan kepercayaan business partners for their support and trust in KB
yang diberikan kepada KB Bank. Dewan Komisaris juga Bank. The Board of Commissioners also commends
mengapresiasi upaya dan kinerja Direksi beserta seluruh the efforts and performance of the Board of Directors,
jajaran manajemen dan karyawan dalam menjalankan all management, and employees in implementing the
proses transformasi serta menjaga keberlangsungan transformation process and maintaining the Bank’s
usaha Bank sepanjang tahun 2025. Berbagai langkah business continuity throughout 2025. The various
strategis yang telah dilakukan menunjukkan komitmen strategic initiatives undertaken reflect a strong
yang kuat dalam memperbaiki fundamental bisnis, commitment to improving business fundamentals,
memperkuat tata kelola, serta meningkatkan kualitas strengthening governance, and enhancing asset quality
aset dan manajemen risiko. Dewan Komisaris meyakini and risk management. The Board of Commissioners
bahwa fondasi yang telah dibangun tersebut menjadi believes that the foundation that has been established
modal penting bagi Bank untuk melanjutkan momentum will serve as important capital for the Bank to continue
pemulihan dan memasuki fase pertumbuhan yang lebih its recovery momentum and enter a phase of healthier
sehat dan berkelanjutan. and more sustainable growth.
Ke depan, Dewan Komisaris akan terus menjalankan In the future, the Board of Commissioners will continue
fungsi pengawasan secara aktif dan konstruktif guna to carry out its supervisory function in an active and
memastikan bahwa seluruh kebijakan dan strategi constructive manner to ensure that all policies and
yang dijalankan Direksi tetap berada dalam koridor strategies implemented by the Board of Directors remain
prinsip kehati-hatian, tata kelola yang baik, serta within the principles of prudence, good governance,
berorientasi pada penciptaan nilai jangka panjang and are oriented toward creating long-term value for all
bagi seluruh pemangku kepentingan. Dewan Komisaris stakeholders. The Board of Commissioners is optimistic
optimis bahwa Bank akan terus memperkuat posisinya that the Bank will continue to strengthen its position as
sebagai institusi keuangan yang resilient, kompetitif, a resilient, competitive, and trusted financial institution
dan terpercaya di industri perbankan nasional. in the national banking industry.
Jakarta, 31 Maret 2026
Jakarta, March 31, 2026
Atas Nama Dewan Komisaris
On Behalf of the Board of Commissioners
Jerry Marmen
Komisaris Utama
President Commissioner
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Transformation towards a Stronger Sustainable and Inclusive Growth
Kunardy
Darma, Lie
Direktur Utama
President Director
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Laporan Direksi
Report of the Board of Directors
Tahun 2025, KB Bank memperkuat identitasnya sebagai
bank modern yang adaptif dan terintegrasi dengan
standar global KB Financial Group (KBFG). Langkah
ini, mencerminkan evolusi menyeluruh dalam layanan,
model bisnis, dan budaya kerja. Transformasi ini
menegaskan komitmen KB Bank untuk menghadirkan
layanan keuangan yang inovatif dan relevan, sekaligus
melanjutkan peran strategis dalam mendorong inklusi
keuangan, memberdayakan pelaku usaha, serta
memperkokoh posisi sebagai mitra keuangan terpercaya
bagi masyarakat Indonesia.
In 2025, KB Bank strengthened its identity as a modern and adaptive bank that is
integrated with KB Financial Group (KBFG) global standards. This step reflects a
comprehensive evolution in services, business model, and work culture.
This transformation affirms KB Bank’s commitment to providing innovative and
relevant financial services, while continuing its strategic role in driving financial
inclusion, empowering business, and strengthening its position as a trusted
financial partner for Indonesian people.
Para Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Shareholders and Stakeholders,
PT Bank KB Indonesia Tbk (“KB Bank”) menunjukkan PT Bank KB Indonesia Tbk (“KB Bank”) demonstrated
ketahanan kinerja sepanjang tahun buku 2025 resilient performance throughout the 2025 financial
di tengah dinamika ekonomi global dan nasional, year amid global and domestic economic challenges,
sekaligus melanjutkan transformasi menuju institusi while continuing its transformation into a stronger,
perbankan yang lebih kuat, berkelanjutan, dan more sustainable, and inclusive banking institution.
inklusif. Dengan strategi bisnis yang terukur, Through a well-measured business strategy, the
penerapan prinsip kehati-hatian, tata kelola yang application of prudential principles, sound governance,
baik, serta penguatan fundamental usaha, KB Bank and strengthened business fundamentals, KB
berhasil mencatat kinerja positif sebagai landasan Bank delivered positive performance, laying a solid
pertumbuhan berkelanjutan. foundation for sustainable growth.
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Kondisi Ekonomi Global dan Nasional Global and National Economic
Conditions
Sepanjang tahun 2025, perekonomian global berada Throughout 2025, the global economy was in a growth
dalam fase moderasi pertumbuhan dengan tingkat moderation phase with a still high level of uncertainty.
ketidakpastian yang masih tinggi. International The International Monetary Fund recorded global
Monetary Fund mencatat pertumbuhan global sekitar growth of around 3.2%, relatively stagnant compared
3,2%, relatif stagnan dibandingkan tahun sebelumnya. to the previous year’s growth. This condition was
Kondisi ini dipengaruhi oleh pelemahan ekonomi influenced by the weakening economies of developed
negara maju seperti Amerika Serikat dan Eropa akibat countries such as the United States and Europe due to
kebijakan moneter ketat dan suku bunga tinggi, di tight monetary policies and high interest rates, amidst
tengah meningkatnya fragmentasi perdagangan global. increasing fragmentation of global trade. Meanwhile,
Sementara itu, emerging markets seperti Tiongkok dan emerging markets such as China and India remained
India tetap menjadi penopang pertumbuhan, meskipun the mainstays of growth, despite facing pressure
menghadapi tekanan dari penurunan permintaan global from declining global demand and domestic structural
dan penyesuaian struktural domestik. adjustments.
Ketidakpastian global juga diperburuk oleh dinamika Global uncertainty was also exacerbated by
geopolitik, disrupsi rantai pasok, serta fluktuasi harga geopolitical dynamics, supply chain disruptions, and
energi dan komoditas yang memicu volatilitas pasar fluctuations in energy and commodity prices, which
keuangan. Meskipun inflasi global mulai menurun, triggered financial market volatility. Although global
tingkatnya masih berada di atas target di sejumlah inflation began to decline, it remained above target
negara utama, sehingga bank sentral mempertahankan in several major economies, forcing central banks to
kebijakan moneter ketat. Hal ini berdampak pada maintain tight monetary policies. This resulted in rising
meningkatnya biaya pendanaan global (cost of fund) global funding costs (cost of funds) and narrowing the
dan mempersempit ruang ekspansi sektor keuangan, scope for expansion in the financial sector, including
termasuk industri perbankan. the banking industry.
Di tengah tekanan tersebut, perekonomian Indonesia Amid these pressures, Indonesian economy
menunjukkan resiliensi dengan pertumbuhan 5,11% demonstrated resilience, growing 5.11% (yoy) in 2025,
(yoy) pada 2025, meningkat dari 5,03% pada tahun an increase from 5.03% in the previous year. Growth
sebelumnya. Pertumbuhan didukung oleh konsumsi was supported by strong domestic consumption,
domestik yang kuat, peningkatan investasi, serta kinerja increased investment, and export performance in
ekspor pada sektor tertentu, dengan akselerasi hingga certain sectors, accelerating to 5.39% (yoy) in the
5,39% (yoy) pada triwulan IV 2025. Struktur ekonomi fourth quarter of 2025. The domestic consumption-
yang berbasis konsumsi domestik menjadi penopang based economic structure was a key pillar of stability,
utama stabilitas, meskipun risiko eksternal seperti although external risks such as exchange rate volatility
volatilitas nilai tukar dan dinamika suku bunga global and global interest rate dynamics still required vigilance
tetap perlu diwaspadai untuk menjaga keberlanjutan to maintain sustainable growth.
pertumbuhan.
Analisis Industri Perbankan Banking Industry Analysis
Industri perbankan Indonesia pada tahun 2025 tetap The Indonesian banking industry in 2025 continued to
menunjukkan kinerja yang solid dan resilien di tengah demonstrate solid and resilient performance amidst
ketidakpastian global. Berdasarkan laporan Bank global uncertainty. According to Bank Indonesia’s
Indonesia, pertumbuhan kredit mencapai sekitar 9,69% report, credit growth reached approximately 9.69%
(yoy), berada dalam kisaran target 8–11%. Pertumbuhan (yoy), within the target range of 8–11%. This growth
ini didorong terutama oleh akselerasi kredit investasi was driven primarily by a significant acceleration in
yang meningkat signifikan sebesar 21,06% (yoy), investment credit, which increased by 21.06% (yoy),
mencerminkan ekspansi sektor korporasi, sementara reflecting expansion in the corporate sector. Working
kredit modal kerja dan konsumsi masing-masing capital and consumer credit grew by 4.52% and
tumbuh 4,52% dan 6,58%, menunjukkan aktivitas 6.58%, respectively, indicating continued but selective
ekonomi yang tetap berjalan namun selektif. economic activity.
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Dari sisi fundamental, kondisi perbankan tetap kuat Fundamentally, the banking sector remained strong,
dengan rasio kecukupan modal (CAR) berada di with a capital adequacy ratio (CAR) above 25%, far
atas 25%, jauh melampaui ketentuan minimum, serta exceeding the minimum requirement, and a non-
rasio kredit bermasalah (NPL) yang terjaga di kisaran performing loan (NPL) ratio maintained at 2.3%–2.5%.
2,3%-2,5%. Likuiditas juga tetap memadai, didukung Liquidity also remained adequate, supported by a
rasio AL/DPK yang berada pada level aman, serta safe liquidity/deposit ratio, and stress test results
hasil stress test yang menunjukkan ketahanan sektor demonstrating the banking sector’s robust resilience in
perbankan tetap solid dalam menghadapi berbagai the face of various stress scenarios. Accommodative
skenario tekanan. Kebijakan moneter yang akomodatif, monetary policy, including interest rate cuts and
termasuk penurunan suku bunga dan insentif likuiditas, liquidity incentives, helped boost the intermediation
turut mendorong fungsi intermediasi, meskipun function, although transmission to lending rates
transmisi ke suku bunga kredit masih terbatas akibat remained limited due to high funding costs.
tingginya biaya dana.
Namun demikian, industri perbankan tetap menghadapi Nevertheless, the banking industry continued to face
sejumlah tantangan, antara lain volatilitas global yang several challenges, including global volatility that
berpotensi memengaruhi stabilitas pasar keuangan, could potentially impact financial market stability,
persaingan likuiditas akibat pertumbuhan DPK yang competition for liquidity due to more moderate third-
lebih moderat dibandingkan kredit, serta tuntutan party fund growth than credit, and demands for digital
transformasi digital dan penguatan keamanan siber. transformation and strengthened cybersecurity.
Secara keseluruhan, dengan dukungan kebijakan yang Overall, with synergistic policy support and strong
sinergis dan fundamental yang kuat, industri perbankan fundamentals, Indonesian banking industry had
Indonesia memiliki kapasitas yang memadai untuk terus sufficient capacity to continue supporting sustainable
mendukung pertumbuhan ekonomi nasional secara national economic growth while remaining adaptive to
berkelanjutan sekaligus tetap adaptif terhadap berbagai various future risks.
risiko ke depan.
Tantangan dan Upaya Mitigasi Challenges and Mitigation Efforts
Sepanjang tahun 2025, KB Bank menghadapi tantangan Throughout 2025, KB Bank faced challenges in
dalam pengelolaan likuiditas dan struktur pendanaan di managing its liquidity and funding structure amidst
tengah meningkatnya kompetisi penghimpunan dana increasing competition for funds and high market
serta tingginya suku bunga pasar yang mendorong interest rates, which were driving up the cost of funds
peningkatan biaya dana (cost of fund) dan menekan and squeezing its net interest margin (NIM). This
margin bunga bersih (Net Interest Margin/NIM). situation required the Bank to be more selective in
Kondisi ini menuntut Bank untuk lebih selektif dalam maintaining a balance between business growth and
menjaga keseimbangan antara pertumbuhan bisnis profitability.
dan profitabilitas.
Selain itu, struktur pendanaan yang masih bergantung Furthermore, a funding structure that remained reliant
pada deposito besar dan pendanaan jangka pendek on large deposits and short-term funding increased
meningkatkan risiko likuiditas, terutama di tengah liquidity risk, particularly amidst interest rate volatility
volatilitas suku bunga dan dinamika pasar keuangan. Hal and financial market dynamics. This added to the
ini menambah kompleksitas dalam menjaga stabilitas complexity of maintaining funding stability and required
pendanaan serta mengharuskan Bank untuk memperkuat the Bank to strengthen and manage liquidity in a more
pengelolaan likuiditas secara lebih disiplin. disciplined manner.
Dalam merespon tantangan tersebut, Bank memperkuat In response to these challenges, the Bank strengthened
strategi pengelolaan aset dan liabilitas melalui its asset and liability management strategy through
optimalisasi struktur neraca, asset-liability matching, optimizing its balance sheet structure, asset-liability
serta diversifikasi sumber dana dengan meningkatkan matching, and diversifying its funding sources by
porsi dana murah (CASA). Pengelolaan risiko likuiditas increasing the portion of low-cost funds (CASA).
dilakukan prudent melalui pemantauan proaktif oleh Liquidity risk was managed prudently through proactive
fungsi Asset Liability Management (ALMA) terhadap monitoring by the Asset Liability Management (ALMA)
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indikator utama seperti Liquidity Coverage Ratio (LCR), function of key indicators such as the Liquidity
Net Stable Funding Ratio (NSFR), Giro Wajib Minimum Coverage Ratio (LCR), Net Stable Funding Ratio (NSFR),
(GWM), Posisi Likuiditas Makroprudensial (PLM), Statutory Reserves (GWM), Macroprudential Liquidity
serta Rasio Intermediasi Makroprudensial (RIM), guna Position (PLM), and Macroprudential Intermediation
memastikan likuiditas tetap terjaga dan mendukung Ratio (RIM), to ensure liquidity was maintained and
keberlanjutan kinerja Bank. supported the sustainability of the Bank’s performance.
Kebijakan Strategis KB Bank Tahun KB Bank’s Strategic Policies in 2025
2025
Sepanjang tahun 2025, KB Bank menjalankan Throughout 2025, KB Bank carried out a series of
serangkaian kebijakan strategis yang berfokus pada strategic policies focusing on strengthening its
penguatan fondasi bisnis, antara lain: business foundations, among others:
• Penyelesaian Transformasi (Deep Change) • Completion of Transformation (Deep Change)
Sepanjang 2025, KB Bank Indonesia menuntaskan Throughout 2025, KB Bank Indonesia completed a
fase transformasi menyeluruh sebagai langkah comprehensive transformation phase as a turnaround
turnaround untuk memperbaiki kinerja keuangan, measure to improve financial performance, balance
struktur neraca, dan daya saing jangka panjang. sheet structure, and long-term competitiveness.
• Optimalisasi Struktur Aset & Liabilitas • Optimization of Asset & Liability Structure
Bank menyeimbangkan pertumbuhan kredit The Bank balanced the credit and funding growth
dan pendanaan melalui penguatan CASA serta by strengthening CASA and adjusting productive
penyesuaian aset produktif, guna menekan cost of assets to reduce cost of funds and increase net
fund dan meningkatkan margin bunga bersih. interest margin.
• Perbaikan Kualitas Aset (Balance Sheet Cleansing) • Improvement of Asset Quality (Balance Sheet
Cleansing)
Strategi collection, write-off, dan bulk sales The collection, write-off, and bulk sales strategies
berhasil menurunkan LAR secara signifikan dari significantly reduced the LAR from 65.12% (2021)
65,12% (2021) menjadi sekitar 21,94% (Q3 2025), to around 21.94% (Q3 2025), while simultaneously
sekaligus memperbaiki profil risiko kredit. improving the credit risk profile.
• Efisiensi Operasional (Cost Hunt) • Operational Efficiency (Cost Hunting)
Program efisiensi dilakukan melalui restrukturisasi The efficiency program was carried out through cost
biaya dan digitalisasi proses, didukung restructuring and process digitization, supported
implementasi Next Generation Banking System by the implementation of Next Generation Banking
(NGBS) untuk meningkatkan produktivitas dan System (NGBS) to improve productivity and internal
kontrol internal. control.
• Penguatan Permodalan • Capital Strengthening
Bank memperkuat struktur modal melalui rights issue, The Bank strengthened its capital structure through
sukuk, dan pinjaman subordinasi sebagai buffer risiko rights issues, sukuk, and subordinated loans as a risk
dan pendukung ekspansi bisnis yang sehat. buffer and to support healthy business expansion.
• Transformasi Jaringan Cabang • Branch Network Transformation
Kantor cabang diarahkan menjadi sales & service- Branch offices were directed to become sales and
oriented melalui rightsizing, relokasi strategis, service-oriented through rightsizing, strategic
serta penguatan peran Relationship Manager relocations, and strengthening the role of
untuk meningkatkan produktivitas. Relationship Managers to increase productivity.
• Sinergi dengan KB Financial Group • Synergy with KB Financial Group
Bank memanfaatkan sinergi grup, termasuk The Bank leveraged group synergy, including
pengembangan Korean Link business dan cross- developing Korean Link business and cross-
selling, untuk memperluas basis nasabah dengan selling, to expand its customer base with more
risiko yang lebih terukur. manageable risk.
• Penguatan Digital & Ekosistem • Digital & Ecosystem Strengthening
Digitalisasi diperkuat melalui KBstar, e-KYC Digital Digitalization was strengthened through KBstar,
Account, serta implementasi Open Banking (SNAP) e-KYC Digital Account, the implementation of Open
dan kolaborasi dengan fintech untuk memperluas Banking (SNAP), and collaboration with fintech
layanan dan akuisisi nasabah. companies to expand services and customer
acquisition.
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Secara keseluruhan, kebijakan strategis yang Overall, the strategic policies implemented throughout
dijalankan sepanjang 2025 mencerminkan pendekatan 2025 reflect a disciplined and integrated approach to
yang disiplin dan terintegrasi dalam memperkuat strengthening the fundamentals. By focusing on this
fundamental. Dengan fokus pada strategi tersebut, strategy, KB Bank is on a more solid path to entering
KB Bank berada pada jalur yang lebih solid untuk a phase of quality growth in the coming years, while
memasuki fase pertumbuhan berkualitas di tahun-tahun increasing stakeholder confidence in KB Bank’s long-
mendatang, sekaligus meningkatkan kepercayaan term prospects.
pemangku kepentingan terhadap prospek jangka
panjang KB Bank.
Peran Direksi dalam Perumusan Board of Directors’ Role in Formulating
Strategi dan Kebijakan Strategis serta Strategy and Strategic Policies, as well
Langkah Monitoring as Monitoring Measures
Direksi memiliki peran sentral dalam merumuskan arah The Board of Directors plays a central role in
dan kebijakan strategis Bank dengan mengacu pada formulating the Bank’s strategic direction and policies,
visi, misi, serta Rencana Bisnis Bank (RBB). Dalam guided by its vision, mission, and Business Plan (RBB).
proses tersebut, Direksi mempertimbangkan dinamika In this process, the Board of Directors considers
makroekonomi, perkembangan industri, profil risiko, macroeconomic dynamics, industry developments,
serta ketentuan regulator. Sepanjang 2025, fokus risk profiles, and regulatory requirements. Throughout
strategi diarahkan pada peningkatan kualitas aset, 2025, the strategy focused on improving asset
penguatan struktur pendanaan, pertumbuhan kredit quality, strengthening funding structure, selective
yang selektif, serta akselerasi layanan digital, dengan credit growth, and accelerating digital services,
tetap mengedepankan prinsip tata kelola yang baik while prioritizing good governance principles through
melalui sinergi dengan Dewan Komisaris. synergy with the Board of Commissioners.
Untuk memastikan implementasi berjalan efektif, To ensure effective implementation, the Board of
Direksi menurunkan strategi ke seluruh unit kerja Directors cascades the strategy to all work units
melalui mekanisme cascading serta menetapkan through a cascading mechanism and establishes
kebijakan operasional yang selaras dengan prinsip operational policies aligned with prudential principles
kehati-hatian dan manajemen risiko. Penguatan and risk management. The Enterprise Risk Management
kerangka Enterprise Risk Management (ERM) dan (ERM) framework and the implementation of the Three
penerapan Three Lines of Defense dilakukan secara Lines of Defense are consistently strengthened,
konsisten, disertai peninjauan berkala atas kebijakan accompanied by regular reviews of internal policies to
internal agar tetap adaptif terhadap perubahan ensure they remain adaptive to regulatory amendments
regulasi dan kebutuhan bisnis. and business needs.
Selain itu, Direksi juga melakukan pengawasan Moreover, the Board of Directors also carried out
berkelanjutan melalui rapat rutin Direksi dan komite, continuous supervision through regular Board of
serta pemanfaatan laporan manajemen, KPI, dan profil Directors’ and committee’s meetings, as well as the use
risiko. of management reports, KPIs, and risk profiles.
Kinerja Tahun 2025 dan Performance in 2025 and Comparison
Perbandingannya terhadap Target Against Targets
Tahun 2025, KB Bank mencatat kinerja yang Throughout 2025, KB Bank Indonesia recorded
mencerminkan fase pemulihan dan konsolidasi yang performance reflecting an increasingly solid recovery
solid, sejalan dengan target Rencana Bisnis Bank and consolidation phase, in line with the Bank Business
(RBB). Bank mampu menjaga momentum pertumbuhan Plan (RBB) targets. Amid macroeconomic challenges,
melalui penguatan fundamental, khususnya pada the Bank was able to maintain growth momentum
kualitas aset, efisiensi operasional, serta optimalisasi through strengthening fundamentals, particularly in
struktur pendanaan, sehingga dapat menjaga stabilitas asset quality, operational efficiency, and optimizing
likuiditas dan penguatan permodalan. the funding structure. Performance realization showed
a positive trend, particularly in terms of maintaining
liquidity stability and strengthening capital.
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Kredit tumbuh 7,07% (yoy) menjadi Rp44,39 triliun, Credit grew 7.07% (yoy) to IDR 44.39 trillion, in line
sejalan dengan strategi ekspansi yang selektif dan with a selective and quality-driven expansion strategy,
berbasis kualitas, khususnya pada segmen wholesale particularly in the wholesale and retail segments. This
dan retail. Strategi ini diimbangi dengan perbaikan strategy was balanced with significant improvements
kualitas aset yang signifikan, yang ditunjukan dengan in asset quality as indicated by a decrease in LaR
penurunan LaR menjadi 20,97% didukung oleh to 20.97% supported by a strengthened collection
penguatan fungsi collection, percepatan write-off, function, accelerated write-offs, and the sale of non-
serta penjualan aset bermasalah. performing assets.
Pada aspek pendanaan, Dana Pihak Ketiga (DPK) In terms of funding, Third-Party Funds (TPF) reached
mencapai Rp47,20 triliun dengan rasio likuiditas tetap IDR 47.20 trillion, with the liquidity ratio maintained at
terjaga pada level yang memadai. Upaya peningkatan an adequate level. Efforts to increase low-cost funds
dana murah (CASA) dan pengendalian cost of fund (CASA) and control the cost of funds continue to
terus dilakukan untuk menjaga efisiensi pendanaan maintain funding efficiency and support sustainable
dan mendukung ekspansi yang berkelanjutan. Hal expansion. This demonstrates the Bank’s success in
ini menunjukkan keberhasilan Bank dalam menjaga maintaining customer trust while managing a healthier
kepercayaan nasabah sekaligus mengelola struktur funding structure.
pendanaan secara lebih sehat.
Dari sisi profitabilitas dan permodalan, Bank mencatat In terms of profitability and capitalization, the Bank
laba bersih sebesar Rp12,64 miliar sebagai titik recorded a net profit of IDR 12.64 billion, marking a
balik kinerja, meskipun masih berada dalam fase turning point in its performance, despite still being
transisi akibat tekanan biaya dan pencadangan. in a transitional phase due to cost and provisioning
Permodalan tetap kuat dengan CAR sebesar 16,25%, pressures. Capitalization remained strong, with a CAR
memberikan ruang yang memadai untuk menyerap of 16.25%, providing adequate room to absorb risks and
risiko dan mendukung pertumbuhan ke depan. Secara supporting future growth. Overall, these achievements
keseluruhan, capaian ini menegaskan bahwa KB Bank confirmed that KB Bank was on the right transformation
berada pada jalur transformasi yang tepat menuju path toward more sound, more sustainable, and highly
pertumbuhan yang lebih sehat, berkelanjutan, dan competitive growth.
berdaya saing tinggi.
Prospek Usaha 2026 Business Outlook 2026
Prospek usaha KB Bank pada tahun 2026 dipandang The business outlook for KB Bank in 2026 is viewed
berada dalam koridor yang semakin konstruktif, as increasingly constructive, supported by projected
didukung oleh proyeksi pertumbuhan ekonomi domestik domestic economic growth remaining solid in the
yang tetap solid di kisaran 5,10%-5,30% serta stabilitas range of 5.10%–5.30%, along with sustained financial
sektor keuangan yang terjaga. Industri perbankan sector stability. The national banking industry is
nasional diperkirakan melanjutkan tren pertumbuhan expected to continue its growth trajectory, with credit
dengan ekspansi kredit pada kisaran 8%-10%, seiring expansion projected at around 8%–10%, in line with
meningkatnya permintaan pembiayaan dari sektor riil rising financing demand from the real sector and
dan konsumsi domestik. Selain itu, potensi penurunan domestic consumption. Additionally, the potential
suku bunga acuan yang diperkirakan berada pada decline in benchmark interest rates, expected to range
rentang 4,50%-5,00% menjadi katalis positif dalam between 4.50%-5.00%, will serve as a positive catalyst
mendorong penurunan biaya dana serta meningkatkan in reducing the cost of funds and enhancing banking
intermediasi perbankan secara lebih optimal. intermediation more optimally.
Dalam konteks tersebut, KB Bank memproyeksikan In this context, KB Bank projects 2026 as a phase of
tahun 2026 sebagai fase akselerasi kinerja melalui performance acceleration, driven by the strengthening
penguatan fundamental bisnis yang telah dibangun of business fundamentals established in previous
pada periode sebelumnya. Fokus utama Bank diarahkan periods. The Bank’s primary focus is on achieving
pada pencapaian profitabilitas yang berkelanjutan sustainable profitability, with a target Return on Assets
dengan target Return on Asset (ROA) kembali positif. (ROA) returning to positive territory. This strategy is
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Strategi ini didukung oleh pertumbuhan kredit yang supported by more selective and high-quality credit
lebih selektif dan berkualitas (good loan growth), growth (good loan growth), as well as disciplined cost
serta disiplin dalam pengelolaan biaya operasional management to enhance efficiency and improve the
guna meningkatkan efisiensi dan memperbaiki struktur Bank’s income structure.
pendapatan Bank.
Dari sisi ekspansi bisnis, KB Bank akan memperkuat From a business expansion perspective, KB Bank
positioning pada segmen Corporate, Mid-Large SME, will strengthen its positioning in the Corporate, Mid-
dan Wholesale sebagai pendorong utama pertumbuhan Large SME, and Wholesale segments as the main
portofolio kredit. Optimalisasi sinergi global melalui drivers of credit portfolio growth. The optimization of
Korean Link Business serta integrasi dalam ekosistem global synergies through Korean Link Business, along
konglomerasi keuangan KB menjadi keunggulan with integration within KB’s financial conglomeration
kompetitif yang diharapkan mampu memperluas ecosystem, represents a competitive advantage
pangsa pasar secara signifikan. Pendekatan ini tidak expected to significantly expand market share. This
hanya mendorong pertumbuhan volume bisnis, tetapi approach not only drives business volume growth but
juga meningkatkan kualitas nasabah dan diversifikasi also enhances customer quality and diversifies the
sumber pendapatan Bank. Bank’s sources of income.
Di sisi lain, Bank tetap mengedepankan prinsip kehati- On the other hand, the Bank continues to uphold
hatian dalam mengelola risiko, khususnya yang prudential principles in managing risks, particularly
berasal dari dinamika geopolitik global dan volatilitas those arising from global geopolitical dynamics and
pasar keuangan. Oleh karena itu, KB Bank akan terus financial market volatility. Thus, KB Bank will continue to
memperkuat kerangka manajemen risiko, termasuk strengthen its risk management framework, including
melalui penyaluran kredit yang lebih selektif, penguatan through more selective lending, enhancement of asset
kualitas aset, serta pemeliharaan rasio permodalan yang quality, and the maintenance of adequate capital ratios
memadai untuk menyerap potensi risiko eksternal. to absorb potential external risks.
Selain itu, transformasi internal tetap menjadi pilar utama In addition, internal transformation remains a main
dalam mendukung prospek usaha jangka panjang. pillar in supporting long-term business prospects.
Investasi berkelanjutan pada pengembangan sumber Continuous investment in human capital development,
daya manusia, penguatan budaya kerja berbasis kinerja, strengthening a performance-driven work culture, and
serta pemanfaatan teknologi melalui Next Generation leveraging technology through the Next Generation
Banking System (NGBS) akan meningkatkan kapabilitas Banking System (NGBS) will enhance operational
operasional dan kualitas layanan kepada nasabah. capabilities and service quality for customers. With a
Dengan kombinasi antara strategi pertumbuhan combination of targeted growth strategies, prudent risk
yang terarah, pengelolaan risiko yang prudent, serta management, and ongoing transformation, KB Bank is
transformasi berkelanjutan, KB Bank optimis dapat optimistic in its ability to strengthen its competitiveness
memperkuat daya saing dan mewujudkan pertumbuhan and achieve healthy, sustainable, and value-added
usaha yang sehat, berkelanjutan, dan bernilai tambah business growth in 2026.
tinggi pada tahun 2026.
Pengelolaan Sumber Daya Manusia Human Resource Management
Di tahun 2025, KB Bank berfokus untuk mengembangkan In 2025, KB Bank focuses on developing its human
SDM melalui inisiatif berikut: resources through the following initiatives:
1. Penguatan Peran SDM sebagai Enabler 1. Strengthening the Role of Human Resources as a
Transformasi Transformation Enabler
KB Bank mengarahkan sumber daya manusia KB Bank positions human resources as the primary
sebagai enabler utama dalam proses transformasi enabler in KB Bank’s ongoing business and digital
bisnis dan digital yang tengah dijalankan KB Bank, transformation, making HR management a key
sehingga pengelolaan SDM menjadi elemen kunci element in ensuring the success of the overall
dalam mendukung keberhasilan transformasi transformation.
secara menyeluruh.
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2. Penguatan Budaya Perusahaan 2. Strengthening Corporate Culture
Penguatan budaya perusahaan yang menjunjung The reinforcement of a corporate culture
tinggi integritas, profesionalisme, serta customer that upholds integrity, professionalism, and
focus menjadi fondasi utama dalam setiap customer focus serves as the foundation of
aspek pengelolaan SDM. Nilai-nilai tersebut all HR management aspects. These values are
diinternalisasikan secara konsisten melalui consistently internalized through leadership role
keteladanan pimpinan, sistem penilaian kinerja, modeling, performance evaluation systems, and
serta penerapan mekanisme reward and the implementation of measurable reward and
consequence yang terukur, guna mendorong consequence mechanisms, fostering innovation
terciptanya inovasi yang kompetitif, prudent, dan that is competitive, prudent, and aligned with good
sesuai prinsip tata kelola yang baik. governance principles.
3. Penyelarasan Kompetensi dengan Segmen 3. Aligning Competencies with Business Segments
Usaha
Pengelolaan SDM difokuskan pada penyelarasan HR management is focused on aligning
kebutuhan kompetensi dengan pengembangan competency requirements with the development
segmen usaha, baik retail, SME, maupun korporat. of business segments, including retail, SME, and
Fungsi Human Capital secara proaktif melakukan corporate. The Human Capital function proactively
perencanaan tenaga kerja berbasis kebutuhan conducts workforce planning based on business
bisnis, dengan memastikan ketersediaan talenta needs, ensuring the availability of talent with
yang memiliki kapabilitas digital, kemampuan digital capabilities, advisory skills, and adequate
advisory, serta keahlian analisis risiko yang risk analysis expertise across each segment.
memadai di masing-masing segmen.
4. Pengembangan Kompetensi Berkelanjutan 4. Continuous Competency Development
KB Bank menjalankan program pengembangan KB Bank implements structured and continuous
kompetensi yang berkelanjutan dan terstruktur, competency development programs, covering
mencakup peningkatan kemampuan teknis, technical skills, leadership capabilities, and the
kepemimpinan, serta penguatan digital mindset. strengthening of a digital mindset. This approach
Pendekatan ini bertujuan untuk membentuk aims to develop employees who not only perform
karyawan yang tidak hanya menjalankan fungsi operational roles but also act as problem solvers
operasional, tetapi juga mampu menjadi problem and active contributors to innovative product and
solver dan kontributor aktif dalam pengembangan service development.
produk serta layanan inovatif.
5. Pengelolaan Talenta Secara Komprehensif 5. Comprehensive Talent Management
KB Bank menerapkan strategi pengelolaan talenta KB Bank adopts a comprehensive talent
melalui talent mapping dan pembentukan talent management strategy through talent mapping
pool berbasis kinerja dan potensi. Talenta unggulan and the establishment of talent pools based on
diberikan kesempatan untuk terlibat dalam proyek performance and potential. High-potential talents
strategis guna memperluas wawasan bisnis serta are given opportunities to participate in strategic
meningkatkan kesiapan dalam mengisi posisi kunci projects to broaden business insights and enhance
di masa depan. readiness for future key positions.
6. Penguatan Strategi Retensi Karyawan 6. Strengthening Employee Retention Strategy
KB Bank memperkuat strategi retensi melalui KB Bank strengthens its retention strategy through
sistem remunerasi berbasis kinerja yang kompetitif competitive performance-based remuneration
serta program pengembangan karier yang jelas, systems and clear career development programs,
guna memastikan keberlanjutan ketersediaan ensuring the sustainability of top talent within the
talenta unggul dalam organisasi. organization.
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7. Pembangunan Organisasi yang Agile dan 7. Building an Agile and Competitive Organization
Berdaya Saing
Melalui pendekatan pengelolaan SDM yang Through an integrated HR management approach,
terintegrasi, KB Bank optimis mampu membangun KB Bank is confident in building an agile, innovative,
organisasi yang agile, inovatif, dan berdaya saing and highly competitive organization to support
tinggi dalam mendukung pertumbuhan bisnis yang sustainable business growth.
berkelanjutan.
Penerapan Tata Kelola Perusahaan Implementation of Good Corporate
dan Manajemen Risiko Governance and Risk Management
Penerapan Tata Kelola Perusahaan yang Baik (GCG) The implementation of Good Corporate Governance
dilaksanakan secara konsisten sebagai fondasi (GCG) is carried out consistently as a foundation for
keberlanjutan usaha dan peningkatan kepercayaan business sustainability and to enhance stakeholder
pemangku kepentingan, dengan implementasi trust, with the principles of transparency, accountability,
prinsip transparansi, akuntabilitas, responsibilitas, responsibility, independence, and fairness applied in
independensi, dan kewajaran yang sejalan dengan accordance with regulatory requirements.
ketentuan regulator.
Direksi memastikan efektivitas manajemen risiko The Board of Directors ensures the effectiveness of
terintegrasi melalui kebijakan komprehensif, penetapan integrated risk management through comprehensive
risk appetite, serta pengawasan aktif atas seluruh policies, the establishment of risk appetite, and active
eksposur risiko, didukung oleh Komite Manajemen oversight of all risk exposures, supported by the Risk
Risiko dan Komite Pemantau Risiko. Pada tahun 2025, Management Committee and the Risk Monitoring
fokus utama diarahkan pada penguatan kualitas Committee. In 2025, the Bank’s primary focus was
aset melalui pengendalian risiko kredit, optimalisasi on strengthening asset quality through credit risk
permodalan dan likuiditas, serta penguatan management, optimizing capital and liquidity, and
pengendalian operasional dan keamanan teknologi enhancing operational controls and information
informasi. Pendekatan ini menjaga profil risiko tetap technology security. This approach enables the Bank to
terkendali sekaligus mendukung pertumbuhan bisnis maintain a well-managed risk profile while supporting
yang sehat dan berkelanjutan. healthy and sustainable business growth.
Keberlanjutan dan ESG Sustainability and ESG
Penerapan keuangan berkelanjutan di KB Bank pada The implementation of sustainable finance at KB Bank
tahun 2025 menunjukkan komitmen yang semakin in 2025 reflects a more structured commitment to
terstruktur dalam mengintegrasikan aspek Lingkungan, integrating Environmental, Social, and Governance
Sosial, dan Tata Kelola (ESG) ke dalam strategi (ESG) aspects into the Bank’s business strategy. This
bisnis Bank. Hal ini diwujudkan melalui penyusunan commitment is realized through the development of
Rencana Aksi Keuangan Berkelanjutan (RAKB) yang the Sustainable Finance Action Plan (RAKB), which
berlandaskan empat pilar utama, yaitu KB Bank untuk is built upon four main pillars: KB Bank untuk Negeri,
Negeri, KB Bank Care, KB Bank dari Kita untuk Kita, KB Bank Care, KB Bank Dari Kita untuk Kita, and KB
dan KB Bank Satu. Keempat pilar tersebut menjadi Bank Satu. These four pillars serve as the foundation
fondasi dalam memastikan bahwa pertumbuhan bisnis for ensuring that business growth is not solely focused
tidak hanya berorientasi pada kinerja finansial, tetapi on financial performance but also delivers sustainable
juga memberikan dampak positif bagi masyarakat dan positive impacts on society and the environment.
lingkungan secara berkelanjutan.
Dari sisi bisnis, implementasi ESG tercermin melalui From a business perspective, ESG implementation is
penguatan pembiayaan inklusif dan pengembangan reflected in the strengthening of inclusive financing
portofolio yang mendukung ekonomi berkelanjutan. and the development of a portfolio that supports
KB Bank secara aktif menyalurkan pembiayaan kepada a sustainable economy. KB Bank actively extends
segmen Corporate, Retail, dan UMKM dengan tetap financing to Corporate, Retail, and MSME segments
memperhatikan prinsip kehati-hatian dan kualitas aset. while adhering to prudential principles and maintaining
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Komitmen terhadap inklusi keuangan juga diwujudkan asset quality. Its commitment to financial inclusion is also
melalui penyaluran Kredit Usaha Rakyat (KUR) kepada demonstrated through the disbursement of People’s
ratusan debitur, sebagai bagian dari kontribusi dalam Business Credit (KUR) to hundreds of debtors, as part of
memperkuat ketahanan ekonomi masyarakat. Selain itu, its contribution to strengthening community economic
Bank mulai mengarahkan ekspansi pada pembiayaan resilience. Furthermore, the Bank has begun directing
sektor hijau dan proyek berkelanjutan, sekaligus its expansion toward green financing and sustainable
memperkuat integrasi Social and Environmental Risk projects, while strengthening the integration of Social
Assessment (SERA) dalam proses penyaluran kredit and Environmental Risk Assessment (SERA) into its
guna memastikan mitigasi risiko jangka panjang. lending processes to ensure long-term risk mitigation.
Pada aspek operasional dan tata kelola, KB Bank juga In operational and governance perspective, KB Bank
mendorong efisiensi lingkungan melalui transformasi also promotes environmental efficiency through
digital dan implementasi konsep eco-efficiency. digital transformation and the implementation of eco-
Inisiatif seperti paperless melalui sistem Next efficiency concepts. Initiatives such as paperless
Generation Banking System (NGBS), serta program operations through the Next Generation Banking
internal seperti Paper Care, Water Care, dan Electric System (NGBS), as well as internal programs like
Care menjadi langkah nyata dalam menurunkan jejak Paper Care, Water Care, and Electric Care, represent
karbon operasional Bank. Di sisi manajemen risiko, concrete steps in reducing the Bank’s operational
Bank telah mulai mengadopsi pendekatan Climate Risk carbon footprint. On the risk management side, the
Management dengan melakukan Climate Risk Stress Bank has begun adopting a Climate Risk Management
Test (CRST) terhadap sebagian portofolio kredit, approach by conducting Climate Risk Stress Tests
sebagai upaya mengantisipasi dampak perubahan iklim (CRST) on some of its loan portfolios, as an effort to
terhadap kinerja keuangan Bank di masa depan. anticipate the impact of climate change on the Bank’s
future financial performance.
Selain itu, kontribusi sosial menjadi bagian integral Furthermore, social contribution forms an integral part
dari strategi keberlanjutan Bank melalui berbagai of the Bank’s sustainability strategy through various
program Corporate Social Responsibility (CSR) Corporate Social Responsibility (CSR) and financial
dan literasi keuangan. KB Bank aktif mendukung literacy programs. KB Bank actively supports the
peningkatan kualitas hidup masyarakat melalui improvement of community quality of life through
program pendidikan, bantuan sosial, lingkungan dan programs in education, social assistance, environmental
keagamaan serta pengembangan literasi dan inklusi and religious activities, as well as the development of
keuangan berkelanjutan melalui program KB Bank sustainable financial literacy and inclusion through
Goes to Campus, KB Bank Empower MSME, KB Bank initiatives such as KB Bank Goes to Campus, KB Bank
Goes to school serta GenKBIZ (Generasi Kreatif Siap Empower MSME, KB Bank Goes to School, and GenKBIZ
Jadi Pebisnis). Secara internal, penguatan kompetensi (Generasi Kreatif Siap Jadi Pebisnis).
sumber daya manusia juga terus dilakukan melalui
pelatihan dan workshop terkait keuangan berkelanjutan
dan manajemen risiko ESG.
Penilaian Terhadap Komite-Komite di Assessment of Committees under the
Bawah Direksi Board of Directors
Dalam rangka memastikan kelancaran operasional To ensure smooth operations and compliance with
serta kepatuhan terhadap ketentuan regulator, regulatory requirements, KB Bank has established 11
KB Bank membentuk 11 (sebelas) komite di bawah (eleven) committees under the Board of Directors,
Direksi yang berperan strategis dalam mendukung which play a strategic role in supporting the
perumusan kebijakan dan pengambilan keputusan formulation of policies and KB Bank decision-making.
KB Bank. Pembentukan komite-komite tersebut telah The establishment of these committees has been
mengacu pada ketentuan yang ditetapkan oleh Otoritas aligned with regulations set by the Financial Services
Jasa Keuangan (OJK). Authority (OJK).
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Sepanjang tahun 2025, Direksi menilai seluruh komite Throughout 2025, the Board of Directors assessed that
telah menjalankan fungsi dan tanggung jawabnya all committees effectively carried out their functions
secara efektif dalam mendukung implementasi strategi and responsibilities in supporting the implementation of
bisnis, kepatuhan, dan pengendalian internal. Evaluasi business strategies, compliance, and internal control.
dilakukan atas pencapaian tujuan, efektivitas proses Evaluations were conducted on the achievement of
kerja, serta kontribusi terhadap kinerja Perseroan. objectives, the effectiveness of work process, and
their contribution to the Company’s performance.
Dengan tata kelola yang solid dan terintegrasi, With solid and integrated governance, the committees
keberadaan komite diharapkan terus memperkuat are expected to continue to strengthen the
penerapan prinsip GCG serta mendukung pencapaian implementation of GCG principles and support the
target bisnis secara berkelanjutan. sustainable achievement of business targets.
Perubahan Komposisi Direksi Changes in the Board of Directors’
Composition
Tahun 2025, komposisi Direksi KB Bank mengalami In 2025, the composition of KB Bank’s Board of Directors
perubahan berdasarkan keputusan Rapat Umum changed based on the resolution of the Annual General
Pemegang Saham Tahunan yang diselenggarakan Meeting of Shareholders held on May 28, 2025. The
pada 28 Mei 2025. Pemegang saham memberhentikan shareholders honorably discharged Woo Yeul Lee
dengan hormat Woo Yeul Lee sebagai Direktur Utama as President Director and Helmi Fahrudin as Director
dan Helmi Fahrudin sebagai Direktur yang telah upon the completion of their respective terms of office.
berakhir masa jabatannya. Pemegang saham kemudian The shareholders subsequently appointed Kunardy
mengangkat Kunardy Darma, Lie sebagai Direktur Darma, Lie as President Director and Widodo Suryadi
Utama dan Widodo Suryadi sebagai Direktur, sehingga as Director, resulting in the following composition of
komposisi Direksi KB Bank menjadi sebagai berikut: KB Bank’s Board of Directors:
Nama Jabatan Dasar Pengangkatan
Name Position Basis of Appointment
Kunardy Darma, Lie Direktur Utama RUPS Tahunan 28 Mei 2025
President Director Annual GMS May 28, 2025
Robby Mondong Direktur RUPS Tahunan 28 Juni 2024
Director Annual GMS June 28, 2024
Dodi Widjajanto Direktur RUPS Tahunan 28 Mei 2025
Director Annual GMS May 28, 2025
Henry Sawali Direktur RUPS Tahunan 28 Juni 2024
Director Annual GMS June 28, 2024
Jung Ho Han Direktur RUPS Luar Biasa 31 Januari 2023
Director Extraordinary GMS January 31, 2023
Jang Hyuk Im Direktur RUPS Luar Biasa 24 Januari 2024
Director Extraordinary GMS January 24, 2024
Widodo Suryadi Direktur RUPS Luar Biasa 6 Oktober 2025
Director Extraordinary GMS October 6, 2025
Atas nama KB Bank, kami memberikan apresiasi dan On behalf of KB Bank, we would like to express our
ucapan terima kasih kepada Woo Yeul Lee sebagai appreciation and gratitude to Woo Yeul Lee and Helmi
dan Helmi Fahrudin atas dedikasi dan kontribusi yang Fahrudin for their dedication and contributions during
diberikan selama menjabat sebagai anggota Direksi their term of office as members of KB Bank’s Board of
KB Bank. Directors.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Apresiasi Appreciation
Atas nama Direksi, kami menyampaikan apresiasi On behalf of the Board of Directors, we would like to
kepada seluruh nasabah, karyawan, mitra strategis, express our sincere appreciation to all customers,
otoritas di industri jasa keuangan seperti OJK dan Bank employees, strategic partners, financial services
Indonesia, serta pemegang saham atas dukungan dan authorities such as the Financial Services Authority
kepercayaan yang terus diberikan sepanjang tahun (OJK) and Bank Indonesia, as well as shareholders, for
2025. Direksi juga menyampaikan penghargaan kepada their continued support and trust throughout 2025.
Dewan Komisaris atas arahan dan pengawasan yang The Board of Directors also extends its gratitude
diberikan dalam memastikan jalannya pengelolaan to the Board of Commissioners for their guidance
KB Bank secara prudent dan sesuai dengan prinsip tata and oversight in ensuring that KB Bank is managed
kelola yang baik. prudently and in accordance with good corporate
governance principles.
Tahun 2025 menjadi momentum penting dalam The year 2025 marked an important milestone in
transformasi KB Bank melalui penguatan fundamental KB Bank’s transformation, with efforts focused on
bisnis dan kualitas aset sebagai dasar pertumbuhan strengthening business fundamentals and asset quality
yang lebih sehat dan berkelanjutan. Ke depan, Direksi as the foundation for healthier and more sustainable
berkomitmen melanjutkan transformasi secara disiplin growth. Going forward, the Board of Directors remains
dengan mengedepankan kehati-hatian, inovasi, dan committed to continuing this transformation with
tata kelola yang baik untuk meningkatkan daya saing discipline, emphasizing prudence, innovation, and
serta memberikan nilai tambah bagi nasabah. good governance to enhance competitiveness and
deliver added value to customers.
Jakarta, 31 Maret 2026
Jakarta, March 31, 2026
Atas Nama Direksi
On behalf of the Board of Directors
Kunardy Darma, Lie
Direktur Utama
President Director
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Dewan Komisaris
Board of Commissioners
Stephen Jerry Hae
Liestyo Marmen Wang Lee
Komisaris Independen Komisaris Utama Komisaris Independen
Independent Commissioner President Commissioner Independent Commissioner
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Direksi
Board of Directors
Widodo Jung Robby Henry
Suryadi Ho Han Mondong Sawali
Direktur Direktur Direktur Direktur
Director Director Director Director
Jang Kunardy Dodi
Hyuk Im Darma, Lie Widjajanto
Direktur Direktur Utama Direktur
Director President Director Director
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Pertanggungjawaban Laporan Tahunan
Accountability for Annual Report
Surat Pernyataan Anggota Dewan Komisaris dan Direksi
Tentang Tanggung Jawab atas Kebenaran Isi Laporan Tahunan
PT Bank KB Indonesia Tbk Tahun Buku 2025
Statement of Members of the Board of Commissioners and the Board of Directors on the
Accountability for Accuracy of Contents of the Annual Report of PT Bank KB Indonesia Tbk
for the 2025 Financial Year
Kami yang bertanda tangan di bawah ini menyatakan We, the undersigned, hereby declare that all information
bahwa semua informasi dalam Laporan Tahunan in the 2025 Annual Report of PT Bank KB Indonesia
PT Bank KB Indonesia Tbk (“Perseroan”) tahun 2025 Tbk (the “Company”) has been presented in its entirety
telah dimuat secara lengkap dan bertanggung jawab and that we are fully accountable for the accuracy of
penuh atas kebenaran isi Laporan Tahunan Perseroan. contents of the Company’s Annual Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, 20 April 2026
Jakarta, April 20, 2026
Dewan Komisaris
Board of Commissioners
Jerry Marmen
Komisaris Utama
President Commissioner
Stephen Liestyo Hae Wang Lee
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
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Laporan Manajemen Management Report
Pertanggungjawaban Laporan Tahunan
Accountability for Annual Report
Surat Pernyataan Anggota Dewan Komisaris dan Direksi
Tentang Tanggung Jawab atas Kebenaran Isi Laporan Tahunan
PT Bank KB Indonesia Tbk Tahun Buku 2025
Statement of Members of the Board of Commissioners and the Board of Directors on the
Accountability for Accuracy of Contents of the Annual Report of PT Bank KB Indonesia Tbk
for the 2025 Financial Year
Kami yang bertanda tangan di bawah ini menyatakan We, the undersigned, hereby declare that all information
bahwa semua informasi dalam Laporan Tahunan in the 2025 Annual Report of PT Bank KB Indonesia
PT Bank KB Indonesia Tbk (“Perseroan”) tahun 2025 Tbk (the “Company”) has been presented in its entirety
telah dimuat secara lengkap dan bertanggung jawab and that we are fully accountable for the accuracy of
penuh atas kebenaran isi Laporan Tahunan Perseroan. contents of the Company’s Annual Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, 20 April 2026
Jakarta, April 20, 2026
Direksi
Board of Directors
Kunardy Darma, Lie
Direktur Utama
President Director
Robby Mondong Henry Sawali Dodi Widjajanto
Direktur Direktur Direktur
Director Director Director
Jung Ho Han Jang Hyuk Im Widodo Suryadi
Direktur Direktur Direktur
Director Director Director
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03
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Profil Perusahaan Company Profile
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Identitas KB Bank
KB Bank Identity
Jenis/Badan Hukum
Nama Perusahaan Perusahaan Terbuka
PT Bank KB Indonesia Tbk Perusahaan
Public Listed Company
Company Name Type/Company Legal Entity
Bidang Usaha Jasa Perbankan | Banking Service Tanggal Pendirian 10 Juli 1970 | July 10, 1970
Line of Business Date of Incorporation
Dasar Hukum Pendirian
Legal Basis of Incorporation Bank Umum Koperasi Indonesia (BUKOPIN) disahkan sebagai badan hukum berdasarkan Surat Keputusan
Direktorat Jenderal Koperasi No. 13/Dirjen/Kop/70 tanggal 10 Juli 1970 dan didaftarkan dalam Daftar Umum
Direktorat Jenderal Koperasi No. 8251 pada tanggal yang sama.
Indonesian Cooperative Commercial Bank (BUKOPIN) was legalized as a legal entity based on Decision Letter of the Directorate
General for Cooperatives No. 13/Dirjen/ Kop/70 dated 10 July 1970 and registered in the General List of the Directorate General for
Cooperatives No. 8251 on the same date.
Kepemilikan Saham KB Kookmin Bank STIC Eugene Star Holdings Publik/Masyarakat | Public/Society
Share Ownership
66,88% 16,98% 16,14%
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Modal Dasar Modal Ditempatkan dan Disetor Penuh
Rp21.000.000.000.000,- Rp18.999.999.969.200,-
Base Capital Issued and Fully Paid-up Capital
Tanggal IPO Kode Saham & Obligasi Nama Bursa Bursa Efek Indonesia
Date of Initial Offering
10 Juli 2006 | July 10, 2006
Ticker Code
BBKP Exchange Name Indonesia Stock Exchange
SWIFT Code Jumlah Karyawan per 31 Desember 2025
SWIFT Code
BBUKIDJA Number of Employees as of December 31, 2025
2.334 orang | people
Sekretaris Perusahaan Ariz Dian Perkasa per 2 Desember 2024 | as of December 2, 2024
Corporate Secretary
Entitas Anak
Subsidiaries PT KB Bukopin Finance* PT Bank KB Bukopin Syariah
Jl. Melawai Raya No. 66 Jl. Salemba Raya No. 55 Jakarta 10440
Kebayoran Baru Jakarta Selatan 12160 Telepon | Telephone: (021) 230 0912
Telepon | Telephone: (021) 2793 6558 - Office (021) 2793 6513 Fax: (021) 314 8401
Alamat Kantor Pusat Gedung KB Bank Kontak Alamat Sekretaris Perusahaan | Corporate Secretary
Head Office Address Jl. M.T. Haryono Kav. 50-51 Contact Address Jl. M.T. Haryono Kav. 50-51
Jakarta Selatan 12770 Jakarta Selatan 12770
Telepon | Telephone: (021) 798 8266, 798 9837 Telepon | Telephone: (021) 798 8266, 798 9837
Situs Web | Website: www.kbbank.co.id Surat Elektronik | Email: corsec@kbbank.co.id
Media Sosial kbbank.id KB Bank kbbank_id kbbank_id kbbank.id kbbank.id
Social Media
* Pada 1 Juli 2025, berdasarkan perjanjian jual beli, KB Bank telah melepaskan 85% kepemilikan saham pada PT KB Bukopin Finance.
On July 1, 2025, based on the sale and purchase agreement, KB Bank released 85% of its share ownership in PT KB Bukopin Finance.
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Riwayat Singkat KB Bank
Brief History of The KB Bank
PT Bank KB Indonesia Tbk (KB Bank) didirikan pada 10 PT Bank KB Indonesia Tbk (KB Bank) was established
Juli 1970 dengan nama Bank Umum Koperasi Indonesia on July 10, 1970, under the name Bank Umum Koperasi
(Bukopin) berdasarkan Surat Keputusan Direktorat Indonesia (Bukopin) based on Decree of the Directorate
Jenderal Koperasi No. 13/Dirjen/Kop/70. Bank mulai General of Cooperatives No. 13/Dirjen/Kop/70. The Bank
menjalankan kegiatan usaha komersial sebagai bank commenced its commercial operations as a commercial
umum pada 16 Maret 1971 setelah memperoleh izin bank on March 16, 1971, after obtaining a license from
dari Menteri Keuangan. Sejak awal berdirinya, Bank the Minister of Finance. Since its establishment, the
memfokuskan kegiatan usahanya pada pembiayaan Bank has focused its business activities on financing
segmen Usaha Mikro, Kecil, dan Menengah (UMKM), the Micro, Small, and Medium Enterprises (MSMEs)
yang kemudian berkembang dengan memperluas segment, and later expanding its services to the retail
layanan ke segmen ritel dan konsumer seiring and consumer segments in line with the growing public
meningkatnya kebutuhan masyarakat akan layanan demand for broader banking services.
perbankan yang lebih luas.
Seiring pertumbuhan usaha, Bank melakukan berbagai As the business grew, the Bank took various strategic
langkah strategis untuk memperkuat struktur bisnis dan steps to strengthen its business structure and
permodalan, termasuk menjadi perusahaan terbuka capitalization, including becoming a public company
melalui pelaksanaan Initial Public Offering (IPO) pada through an Initial Public Offering (IPO) in 2006.
tahun 2006. Selain itu, Bank juga mengembangkan lini Furthermore, the Bank expanded its business lines
bisnis melalui kepemilikan pada perusahaan pembiayaan through ownership of a financing company, later
yang kemudian dikenal sebagai PT KB Bukopin Finance known as PT KB Bukopin Finance, and the acquisition
serta melakukan akuisisi PT Bank Persyarikatan of PT Bank Persyarikatan Indonesia, which was
Indonesia yang selanjutnya bertransformasi menjadi subsequently transformed into PT Bank KB Bukopin
PT Bank KB Bukopin Syariah. Syariah.
Kronologis Perubahan Nama dan Status Badan Hukum
Chronology of Changes in Name and Legal Entity Status
Perseroan
Bank Umum Bank Hukum Terbatas Tertutup
Koperasi Indonesia Koperasi (Bukopin) Bank Bukopin (PT Bank Bukopin)
Indonesian Cooperative
Cooperative Legal Entity Limited Liability Company
Commercial Bank
(PT Bank Bukopin)
Surat Keputusan Direktorat Disahkan sebagai badan Disahkan dalam Surat Akta Notaris No. 126 tanggal
Jenderal Koperasi No. 13/ hukum berdasarkan Surat Keputusan Direktur Jenderal 25 Februari 1993 dari Notaris
Dirjen/Kop/70 tanggal 10 Juli Keputusan Direktorat Bina Lembaga Koperasi Muhani Salim, S.H., beserta
1970. Jenderal Koperasi No. 13/ No. 06/KPTS/BLK/ III/1990 pembetulannya, dengan akta
Decree of the Directorate Dirjen/Kop/70 tanggal 10 Juli tanggal 8 Maret 1990. Notaris No. 118 tanggal 28
General of Cooperatives No. 1970. Ratified in the Decree of Mei 1993.
13/Dirjen/Kop/70 dated July Legalized as a legal entity the Director General of Notary Deed No. 126 dated
10, 1970. based on the Decree of Cooperative Institutions No. February 25, 1993, from
the Directorate General of 06/KPTS/BLK/III/1990 dated Notary Muhani Salim, S.H.,
Cooperatives No. 13/Dirjen/ March 8, 1990. along with the amendments
Kop/70 dated July 10, 1970. thereto, with Notary deed No.
118 dated May 28, 1993.
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Transformasi penting Bank berlanjut pada tahun 2018 The Bank’s significant transformation continued in
melalui masuknya KB Kookmin Bank sebagai pemegang 2018 with KB Kookmin Bank joining as a strategic
saham strategis melalui Penawaran Umum Terbatas shareholder through its Limited Public Offering (LPO)
(PUT) IV. KB Kookmin Bank merupakan bagian dari KB IV. KB Kookmin Bank is part of KB Financial Group,
Financial Group, salah satu kelompok jasa keuangan one of the largest financial services groups in South
terbesar di Korea Selatan yang memiliki jaringan Korea with an international network spanning multiple
internasional di berbagai negara. Kehadiran investor countries. The presence of this strategic investor
strategis ini memperkuat fondasi permodalan serta strengthens the Bank’s capital foundation and supports
mendukung percepatan transformasi bisnis Bank. the acceleration of the Bank’s business transformation.
Pada tahun 2021, Perseroan secara resmi mengubah In 2021, the Company officially changed its name to
nama menjadi PT Bank KB Bukopin Tbk sebagai bagian PT Bank KB Bukopin Tbk as part of the integration
dari integrasi dengan KB Kookmin Bank sebagai with KB Kookmin Bank as its controlling shareholder.
pemegang saham pengendali. Selanjutnya pada Subsequently, in 2025, the Company changed its
tahun 2025, Perseroan kembali melakukan perubahan name again to PT Bank KB Indonesia Tbk, effective as
nama menjadi PT Bank KB Indonesia Tbk yang of August 11, 2025, upon approval from the Financial
efektif berlaku sejak 11 Agustus 2025 berdasarkan Services Authority. Until the end of 2025, KB Bank
persetujuan Otoritas Jasa Keuangan. Hingga akhir continued to strengthen its banking service innovation,
tahun 2025, KB Bank terus memperkuat inovasi including the development of digital products and
layanan perbankan, termasuk pengembangan produk expanded its operational network, which now reaches
digital, serta memperluas jaringan operasional yang various regions in Indonesia
telah menjangkau berbagai wilayah di Indonesia.
Perusahaan
Terbuka PT Bank
Bukopin Tbk PT Bank KB Bukopin Tbk PT Bank KB Indonesia Tbk
Public Company PT Bank
Bukopin Tbk
Surat Keputusan Deputi Disahkan dalam Rapat Umum Pemegang Saham Disahkan dalam Rapat Umum Pemegang
Gubernur Senior Bank Luar Biasa 22 Desember 2020, berdasarkan Saham Tahunan 28 Mei 2025 berdasarkan Akta
Indonesia No. 6 November Akta Pernyataan Keputusan Rapat tertanggal Pernyataan Keputusan Rapat No. 115 tertanggal
KEP.DGS/2004 tanggal 19 22 Desember 2020 No. 12 No. AHU-0085571. 26 Juni 2025 dan Keputusan Menteri Hukum RI
April 2004. AH.01.02 serta Salinan Keputusan Deputi tentang Persetujuan Perubahan Anggaran Dasar
Decree of the Senior Deputy Komisioner Pengawas Perbankan I Otoritas Perseroan Terbatas No. AHU-0044224.AH.01.02
Governor of Bank Indonesia Jasa Keuangan No. KEP-11/PB.1/2021 tentang Tahun 2025 serta Keputusan Anggota Dewan
No. 6 November KEP. Penetapan Penggunaan Izin Usaha atas nama PT Komisioner Otoritas Jasa Keuangan No. KEP-
DGS/2004 dated April 19, Bank Bukopin Tbk menjadi Izin usaha atas nama 54/D.03/2025 tentang Penetapan Penggunaan
2004. PT Bank KB Bukopin Tbk. Izin Usaha atas nama PT Bank KB Bukopin
Ratified at the Extraordinary General Meeting Tbk menjadi Izin usaha atas nama PT Bank KB
of Shareholders dated December 22, 2020, and Indonesia Tbk.
based on the Deed of Statement of Meeting Ratified at the Annual General Meeting of
Resolutions dated December 22, 2020, No. 12 Shareholders dated May 28, 2025, based on
No.AHU-0085571.AH.01.02 and a copy of the the Deed of Statement of Meeting Resolution
Decree of Deputy Commissioner for Banking No. 115 dated June 26, 2025, and the Decree
Supervision I of the Financial Services Authority of the Minister of Law of RI on the Approval of
No. KEP-11/PB.1/2021 on the Determination of Use the Amendments to the Articles of Association
of Business License under the name of PT Bank of the Limited Liability Company No. AHU-
Bukopin Tbk to become a Business License under 0044224. AH.01.02 Tahun 2025 and the Decision
the name of PT Bank KB Bukopin Tbk. of Members of the Board of Commissioners
of Financial Services Authority No. KEP-
54/D.03/2025 on the Determination of the Use
of Business Licenses on behalf of PT Bank KB
Bukopin Tbk into Business Licenses on behalf of
PT Bank KB Indonesia Tbk.
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Makna Logo KB Bank
Meaning of KB Bank’s Logo
Logo KB Bank merupakan bagian dari KB Bank logo is part of the Company’s strategy
strategi Perseroan yang bertujuan untuk aimed at strengthening its branding and combining
memperkuat branding serta memadukan “Korea Best” with Indonesian excellence, adhering
“Korea Best” dengan keunggulan Indonesia, to transparency, trust, and integrity, and thus,
berpegang pada transparansi, kepercayaan, dan becoming a reliable partner for banking service
integritas, sehingga menjadi mitra yang dapat solutions in Indonesia. This logo also serves as
diandalkan untuk solusi kebutuhan layanan an affirmation to the public that KB Bank is part
perbankan di Indonesia. Logo ini juga sebagai of the largest financial entity from South Korea,
penegasan kepada publik bahwa KB Bank namely KB Financial Group (KBFG), and therefore,
merupakan bagian dari entitas keuangan terbesar it is expected to strengthen KB Bank’s image and
asal Korea Selatan yaitu KB Financial Group identity in Indonesia.
(KBFG), sehingga diharapkan dapat memperkuat
citra dan identitas KB Bank di Indonesia.
Simbol Symbol
• Simbol KB mencerminkan ambisi perusahaan • KB symbol reflects the Company’s ambition to
untuk menjadi brand finansial yang terkemuka become a leading financial brand in Indonesian
di Industri Keuangan Tanah Air dengan Financial Industry by strengthening the
memperkuat branding “Korea Best”. “Korea Best” branding.
• Simbol Star-b yang mengandung makna • The Star-b symbol, which contains the
bintang, menunjukkan perspektif orientasi meaning of the star, indicates KB Financial
masa depan KB Financial Group dan keinginan Group’s future-oriented perspective and high
yang tinggi untuk menjadi lembaga keuangan desire to become a world-class financial
kelas dunia. institution.
Visualisasi Visualisation
• Warna kuning pada logo KB Bank melambangkan • The yellow color on the KB Bank logo
Kehangatan, Keramahan dan Kepercayaan symbolizes the Warmth, Hospitality, and
yang diberikan oleh KB Kookmin Bank. Trust provided by KB Kookmin Bank.
• Teknologi terbaru dan dukungan jaringan • The latest technology and global network
global menjadi modal bagi KB Bank untuk support become the strengths of KB Bank
menyediakan layanan finansial terbaik bagi in providing the best financial services for
Indonesia. Indonesia.
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Nilai Budaya KB Bank (ICCAN)
KB Bank Cultural Values (ICCAN)
Integrity Diartikan sebagai mengutamakan kejujuran,
kedisiplinan dan komitmen untuk membangun
Defined as prioritizing honesty, discipline, and
committed to building customer trust. The main
Integritas kepercayaan Nasabah. Perilaku utama yang behaviors that go along with this value are:
sejalan dengan nilai ini:
• Jujur • Honest
• Disiplin dan Berkomitmen • Disciplined and Committed
Competent Diartikan sebagai cakap dalam melaksanakan
tugas dan melakukan perbaikan terus-menerus
Defined as being proficient in carrying out tasks
and making continuous improvements to always
Kompeten untuk selalu menjadi yang terbaik. Perilaku be the best. The main behaviors that go along
utama yang sejalan dengan nilai ini: with this value are:
• Cepat belajar • Quick learn
• Peningkatan dan Perbaikan Berkesinambungan • Continuous Improvement and Enhancement
Care Diartikan sebagai peduli dan sinergi untuk
kemajuan bersama. Perilaku utama yang sejalan
Defined as caring and synergy for mutual
progress. The main behaviors that are in line
Peduli dengan nilai ini: with this value are:
• Tulus/empati & peduli • Sincere/empathy & caring
• Sinergi/Kerjasama • Synergy/cooperation
Accountable Diartikan sebagai bertanggung jawab penuh
dan menguasai pekerjaan untuk mencapai hasil
Defined as taking full responsibility and
mastering the work to achieve the best results.
Akuntabilitas terbaik. Perilaku utama yang sejalan dengan The main behaviors that go along with this
nilai ini: value are:
• Bertanggung jawab • Responsible
• Menguasai tugas • Mastering the task
Never Give Up Diartikan sebagai mampu berpikir “out of the
box” dan pantang menyerah dalam menghadapi
Defined as being able to think “out of the box”
and never give up in facing challenges and
Tidak Pernah tantangan dan hambatan untuk mencapai hasil obstacles to achieve the best results. The main
Menyerah terbaik. Perilaku utama yang sejalan dengan
nilai ini:
behaviors that go along with this value are:
• Pantang menyerah • Never give up
• Berpikir “out of the box” • Thinking “out of the box”
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Bidang Usaha
Line of Business
Sebagaimana diatur dalam Anggaran Dasar Perusahaan As stipulated in the Company’s Articles of Association
No. 115 Tanggal 26 Juni 2025, pasal 3 (tiga) ayat 2 No. 115 dated June 26, 2025, Article 3 (three) paragraph
(dua) KB Bank menjalankan kegiatan usaha di industri 2 (two), KB Bank conducts business activities in the
jasa perbankan. banking services industry.
Kegiatan Usaha Berdasarkan Anggaran Dasar Terakhir dan Kegiatan Usaha yang Dijalankan
pada tahun 2025
Business Activities Based on the Latest Articles of Association and Business Activities Carried Out in 2025
Kegiatan Usaha Berdasarkan Anggaran Dasar Terakhir
Business Activities Based on the Latest Articles of Association
Menghimpun dana dari masyarakat dalam bentuk simpanan berupa Collecting funds from the public in the form of deposits in the form of
giro, deposito berjangka, sertifikat deposito, tabungan dan/atau bentuk Demand Deposits, time deposits, certificates of deposit, savings and/
lainnya yang dipersamakan dengan itu or other equivalent forms
Memberikan Kredit Providing Loans
Menerbitkan surat pengakuan utang Issuing debt certificates
• Membeli, menjual atau menjamin atas risiko sendiri maupun untuk • Buy, sell, or guarantee at its own risk or for the interest and upon
kepentingan dan atas perintah nasabah customers’ instruction
• Surat-surat wesel termasuk wesel yang diakseptasi oleh KB Bank • Money orders, including KB Bank-accepted money orders, with a
yang masa berlakunya tidak lebih lama daripada kebiasaan dalam validity period not exceeding the customary trading period for such
perdagangan surat-surat dimaksud instruments
• Surat pengakuan hutang dan kertas dagang lainnya yang masa • Debt certificates and other commercial paper with a validity period
berlakunya tidak lebih lama dari kebiasaan dalam perdagangan not exceeding the customary trading period for such instruments
surat-surat dimaksud
• Kertas perbendaharaan Negara dan surat jaminan Pemerintah • State treasury bills and government guarantees
• Sertifikat Bank Indonesia (SBI) • Bank Indonesia Certificates (SBI)
• Obligasi • Bonds
• Surat dagang berjangka waktu sesuai dengan peraturan perundang- • Commercial paper with a term in accordance with statutory
undangan regulations
• Instrumen surat berharga lain yang berjangka waktu sesuai dengan • Other securities instruments with a term in accordance with
Peraturan Perundang-undangan
Memindahkan uang baik untuk kepentingan sendiri maupun untuk Transferring money for both own interests and for the interests of
kepentingan nasabah customers
Menempatkan dana pada, meminjam dana hari, atau meminjamkan Placing funds in, borrowing funds from, or lending funds to other
dana kepada Bank Lain, baik dengan menggunakan surat, sarana banks, either by using letters, telecommunications facilities or by
telekomunikasi maupun dengan wesel unjuk, cek, atau sarana lainnya bearer drafts, checks, or other means
Menerima pembayaran dari tagihan atas surat berharga dan melakukan Receiving payments from receivables on securities and making
perhitungan dengan antar pihak ketiga calculations with or between third parties
Menyediakan tempat untuk menyimpan barang dan surat berharga Providing a place to store valuable goods and securities
Melakukan kegiatan penitipan untuk kepentingan pihak lain berdasarkan Carrying out custody activities for the benefit of another party based
suatu kontrak on a contract
Melakukan penempatan dana dari nasabah kepada nasabah lainnya Placing funds from one customer to another in the form of securities
dalam bentuk surat berharga yang tidak tercatat di Bursa Efek that are not listed on the Stock Exchange
Menyediakan pembiayaan dan/atau melakukan kegiatan lain termasuk Providing financing and/or carrying out other activities including
melakukan kegiatan - berdasarkan prinsip syariah carrying out activities - based on sharia principles
Melakukan kegiatan anjak piutang, usaha kartu kredit dan kegiatan Wali Conducting factoring activities, credit card business, and Trustee
Amanat activities
Melakukan kegiatan dalam valuta asing Conducting activities in foreign currency
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Profil Perusahaan Company Profile
Kegiatan Usaha Berdasarkan Anggaran Dasar Terakhir
Business Activities Based on the Latest Articles of Association
Melakukan kegiatan pernyataan modal pada KB Bank atau perusahaan Carrying out equity participation in KB Bank or other companies in the
lain di bidang keuangan, seperti sewa guna usaha, modal ventura, financial sector, such as leasing, venture capital, securities companies,
perusahaan efek, asuransi, serta lembaga kliring penyelesaian dan insurance, as well as clearing, settlement, and depository institution
penyimpanan
Melakukan kegiatan penyertaan modal sementara untuk mengatasi Carrying out temporary equity participation to overcome the
akibat kegagalan kredit, termasuk kegagalan pembiayaan berdasarkan consequences of loan defaults, including financing default based on
prinsip syariah dengan syarat - harus menarik kembali penyertaannya sharia principles provided that - it must withdraw the investment in
sesuai dengan ketentuan yang berlaku accordance with applicable regulations
Bertindak sebagai pendiri Dana Pensiun dan Pengurus Dana Pensiun Acting as founder of Pension Fund and Manager of Pension Fund in
sesuai dengan ketentuan dalam Peraturan Perundang-undangan Dana accordance with the provisions of applicable Pension Fund laws and
Pensiun yang berlaku regulations
Melakukan kegiatan jasa keuangan, commercial banking dan Carrying out financial services, commercial banking and other
investment banking lainnya investment banking activities
Membeli agunan baik seluruhnya maupun sebagian melalui pelelangan Purchasing collateral in whole or in part through auction or other
atau dengan cara lain dalam hal debitur tidak memenuhi kewajibannya means in the event that the debtor does not fulfill the obligations to
kepada KB Bank, dengan ketentuan agunan yang dibeli tersebut wajib the KB Bank, with the provision that the collateral purchased must be
dicairkan secepatnya disbursed as soon as possible
Melakukan kegiatan lain yang lazim dilakukan oleh KB Bank sepanjang Carrying out other activities commonly carried out by KB Bank as long
tidak bertentangan dengan peraturan perundang-undangan yang as they do not conflict with applicable laws and regulations
berlaku
Tahun 2025, KB Bank telah menjalankan seluruh kegiatan usaha yang terdapat pada Anggaran Dasar Perusahaan.
In 2025, KB Bank carried out all business activities stipulated in the Company’s Articles of Association.
Dalam menjalankan kegiatan usahanya, KB Bank In conducting its business activities, KB Bank focuses
memfokuskan layanan perbankan pada 3 (tiga) segmen its banking services on 3 (three) main segments: Retail,
utama, yaitu segmen Ritel, segmen UMKM, dan segmen MSME, and Wholesale. As part of a balanced portfolio
Wholesale. Sebagai bagian dari strategi portofolio yang strategy, the Retail and MSME segments are supported
seimbang, segmen Ritel dan UMKM didukung oleh by the Wholesale segment. All of these segments are
segmen Wholesale. Seluruh segmen tersebut diperkuat strengthened by International Banking, Treasury, and
oleh layanan Perbankan Internasional, Treasury, serta fee-based services.
layanan berbasis fee.
Masing-masing bisnis tersebut terdiri dari aktivitas Each of these businesses consists of lending,
penyaluran kredit, penghimpunan dana, peningkatan fundraising, fee-based income generation, and other
fee based income dan aktivitas layanan lainnya yang service activities, all conducted in accordance with
semua dilakukan sesuai dengan value yang telah ada. established values. The Bank’s business is supported
Bisnis Bank ini didukung oleh Sumber Daya Manusia by competent Human Resources (HR), latest
(SDM) yang kompeten, teknologi informasi yang terkini information technology, and robust risk and compliance
serta manajemen risiko dan kepatuhan yang andal. management.
Laporan Tahunan 2025 Annual Report 77
PT Bank KB Indonesia Tbk
Page 78
Transformation towards a Stronger Sustainable and Inclusive Growth
Produk dan Layanan
Products and Services
KB Bank menyediakan berbagai produk dan layanan KB Bank provides various banking products and
perbankan untuk segmen Ritel, UMKM, dan Wholesale. services for the Retail, MSME, and Wholesale
Produk tersebut meliputi produk simpanan, produk segments. These products include savings, loans, and
pinjaman, serta berbagai layanan pendukung lainnya various other supporting services, as described below.
sebagaimana diuraikan berikut ini.
Simpanan Giro • Giro KB Bank Rupiah; | KB Bank Rupiah Current Account;
Deposits Current Account • Giro KB Bank Valas; | KB Bank Foreign Currency Current Account;
• Giro Rekening Dana Nasabah (RDN); dan | Customer Fund Account (RDN) Current Account; and
• Giro DHE SDA. | DHE SDA Current Account.
Tabungan • Tabungan SiAga KB Bank; | SiAga KB Bank Savings Account;
Saving • Tabungan SiAga KB Bank Kerjasama; | SiAga KB Bank Cooperative Savings Account;
• Tabungan SiAga KB Bank Rencana; | SiAga KB Bank Planned Savings Account;
• Tabungan SiAga KB Bank Bisnis (Perorangan dan Badan Usaha); | SiAga KB Bank Business
Savings Account (Individual and Corporate);
• Tabungan SiAga KB Bank Premium; | SiAga KB Bank Premium Savings Account;
• Tabungan SiAga KB Bank Valas; | SiAga KB Bank Foreign Currency Savings Account;
• Tabungan SiAga KB Bank Pensiunan; | SiAga KB Bank Pensioner Savings Account;
• Tabungan SIMPEL; | SIMPEL Savings Account;
• Tabungan Digital; | Digital Savings Account;
• Tabunganku; dan | Tabunganku; and
• Planning Account. | Planning Account.
Deposito • Deposito KB Bank Rupiah; | KB Bank Rupiah Time Deposit;
Deposit • Deposito KB Bank Valas; | KB Bank Foreign Currency Time Deposit;
• Deposito Merdeka; | Merdeka Time Deposit;
• Deposito on Call; | Deposit on Call;
• Time Deposit Online; dan | Time Deposit Online; and
• Deposito DHE SDA. | DHE SDA Time Deposit.
Pinjaman Ritel • Kredit Pensiunan; | Pension Loan;
Loans Retail • Kredit Masa Pra Pensiun (MPP); | Pre-Retirement Loan (MPP);
• Kredit Kendaraan Bermotor; | Motor Vehicle Loan;
• Kredit Pemilikan Rumah; | Home Ownership Loan;
• Kredit Serba Guna (KSG); | Multipurpose Loan (KSG);
• Back to Back Loan; | Back to Back Loan;
• Kartu Kredit; | Credit Card;
• Produk Kredit PNS Aktif Channeling BPR; dan | Active Civil Servant Loan Channeling Product
through BPR; and
• Kredit Pensiun Channeling (Koperasi dan BPR). | Pension Credit Channeling (Cooperatives and BPR).
UMKM • Kredit Modal Kerja (KMK); | Working Capital Loan (KMK);
MSME • Kredit Investasi (KI); | Investment Loan (KI);
• Pinjaman Rekening Koran (PRK); | Current Account Loan (PRK);
• Equipment Financing; | Equipment Financing;
• Pembiayaan Tempat Usaha; | Business Premises Financing;
• Pembiayaan Bank Perkreditan Rakyat (BPR); dan | Rural Bank (BPR) Financing; and
• Kredit Usaha Rakyat (KUR). | People’s Business Credit (KUR).
Wholesale • Kredit Modal Kerja (KMK) | Working Capital Loan (KMK);
Wholesale • Kredit Investasi (KI); | Investment Loan (KI);
• Pinjaman Rekening Koran (PRK); | Current Account Loan (PRK);
• Kredit Sindikasi; dan | Syndicated Loan; and
• Pinjaman Rekening Koran (PRK) Intraday KPEI. | KPEI Intraday Current Account Loan (PRK) Program.
78 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 79
Profil Perusahaan Company Profile
Jasa Lainnya
Other Services
• Jasa Trade Finance; | Trade Finance Services; • Modul Penerimaan Setoran Negara (MPN); | Core Tax Administration
• Cash Management Services; | Cash Management Services; System (CTAS);
• Remittance; | Remittance; • Layanan Melalui Sistem Host to Host; | Services via Host to Host
• Trading Treasury (Jual Beli Valuta Asing dan Surat Berharga); | System;
Treasury Trading (Foreign Exchange and Securities Trading); • Penjualan Reksadana; | Mutual Fund Sales;
• Layanan Penerima Pembayaran Terkait Public Service; | Public • Penjualan Bancassurance; | Bancassurance Sales;
Service-Related Payee Services; • Penjualan Obligasi Negara; | Government Bond Income;
• Electronic Banking (ATM, Mobile Banking dan Internet Banking); | • KB Bank Prioritas; | KB Bank Priority;
Electronic Banking (ATM, Mobile Banking, and Internet Banking); • Jasa Kerjasama Swamitra; | Swamitra Collaboration Services;
• Jasa Kustodian; | Custodian Services; • Perbankan Internasional; dan | International Banking; and
• Wali Amanat; | Trustee; • Treasury. | Treasury.
• Jasa Arranger dan Keagenan Kredit Sindikasi; | Syndicated Credit
Arranger and Agency Services;
Inovasi Bisnis
Business Innovation
• One KBFG | One KBFG • Social Bond | Social Bond • Supply Chain Financing | Supply Chain Financing
Produk Digital
Digital Products
KBstar KBstar
KBstar merupakan produk unggulan KB Bank yang menghadirkan KBstar is KB Bank's flagship product, offering integrated digital
layanan perbankan digital terintegrasi untuk memudahkan nasabah banking services to simplify customer transactions and financial
dalam bertransaksi dan mengelola keuangan. Melalui KBstar, nasabah management. Through KBstar, customers can enjoy various features,
dapat menikmati berbagai fitur seperti pembukaan rekening secara including online account opening, online deposits (online time deposit,
online, deposito online (online time deposit, planning account, planning account, plus account), fund transfer, payment with QRIS,
plus account), transfer dana, pembayaran dengan QRIS, cardless cardless withdrawal, bill payment, new Debit Card application
withdrawal (penarikan tunai tanpa kartu), pembayaran tagihan, (online application and can be sent directly to the address during
permohonan Debit Card baru (permohonan online dan dapat dikirimkan the application process), all within a single application. This product
langsung ke alamat selama proses permohonan) dalam satu aplikasi. is designed to provide a fast, secure, and convenient banking
Produk ini dirancang untuk memberikan pengalaman perbankan yang experience. Supported by reliable digital technology, KBstar is a
cepat, aman, dan praktis. Dengan dukungan teknologi digital yang modern financial solution that meets the needs of today's society.
andal, KBstar menjadi solusi finansial modern yang relevan dengan KBstar is also equipped with a multi-layered security system, such as
kebutuhan masyarakat masa kini. KBstar juga telah dilengkapi dengan biometric and PIN features.
sistem keamanan berlapis, yaitu fitur biometrik dan PIN.
KBstarbiz KBstarbiz
KBstarbiz merupakan layanan unggulan KB Bank yang menghadirkan KBstarbiz is a flagship service of KB Bank that provides a web-based
platform corporate banking berbasis web untuk mendukung kebutuhan corporate banking platform to support integrated financial transaction
transaksi dan pengelolaan keuangan nasabah perusahaan secara and management needs for corporate customers. Through KBstarbiz,
terintegrasi. Melalui KBstarbiz, nasabah korporasi dapat mengakses customers can access various features such as account information
berbagai fitur seperti informasi rekening (saldo, mutasi, dan rekening (balance, transaction history, and statements), fund transfers (single,
koran), transfer dana (single, bulk, hingga payroll), pembayaran utilities bulk, and payroll), utility and tax payments, as well as liquidity
dan pajak, serta pengelolaan likuiditas melalui fitur cash sweeping dan management through cash sweeping and cash spreading, all within
cash spreading dalam satu platform yang terpusat. a centralized platform.
Produk ini dirancang untuk memberikan kemudahan, kecepatan, This product is designed to deliver convenience, speed, and better
dan kontrol yang lebih baik dalam aktivitas keuangan bisnis sehari- control over daily business financial activities. Supported by a real-
hari. Dengan dukungan sistem real-time dan fitur pelaporan yang time system and comprehensive reporting features, customers can
komprehensif, nasabah dapat memantau dan mengelola transaksi efficiently monitor and manage their transactions. KBstarbiz is also
secara efisien. KBstarbiz juga dilengkapi dengan sistem keamanan equipped with multi-layered security to safeguard data confidentiality
berlapis untuk menjaga kerahasiaan data dan memastikan setiap and ensure that every transaction is conducted securely. With these
transaksi berjalan dengan aman. Dengan kapabilitas tersebut, capabilities, KBstarbiz serves as a relevant digital solution to support
KBstarbiz menjadi solusi digital yang relevan untuk mendukung corporate financial operations and management.
operasional dan pengelolaan keuangan nasabah korporasi.
Laporan Tahunan 2025 Annual Report 79
PT Bank KB Indonesia Tbk
Page 80
Transformation towards a Stronger Sustainable and Inclusive Growth
Jaringan Bisnis dan Wilayah Operasi
Business Network and Operating Areas
KB Bank memiliki jaringan distribusi dan pemasaran KB Bank has an extensive distribution and marketing
yang tersebar luas di 24 provinsi, melalui 1 kantor pusat network across 24 provinces, through 1 operational
operasional, dimana pada tahun 2025 KB Bank memiliki head office, 29 branch offices, 121 sub-branch offices,
29 Kantor Cabang, 121 Kantor Cabang Pembantu dan and 2 functional offices. Information regarding the
2 Kantor Fungsional. Adapun informasi mengenai Bank’s business network and operating areas over the
jaringan bisnis dan wilayah operasi Bank dalam 5 (lima) past 5 (five) years is as follows:
tahun terakhir adalah sebagai berikut:
Jenis Kantor
2025 2024 2023 2022 2021
Office Type
Kantor Pusat Operasional
1 1 1 1 1
Operational Head Office
Kantor Cabang
29 29 29 41 42
Branch Office
Kantor Cabang Pembantu
121 141 143 231 310
Sub-Branch Office
Kantor Fungsional
2 2 1 3 4
Functional Office
Jumlah
153 173 174 276 357
Total
ATM 156 30 11 359 673
1 Kantor
Pusat
Operasional
Operational
Head Office
29 121 2 156
Kantor Cabang
Branch Office
Kantor Cabang Pembantu
Sub-Branch Office
Kantor Fungsional
Functional Office
ATM
24 Provinsi
Provinces
80 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 81
Profil Perusahaan Company Profile
Keanggotaan dalam Asosiasi
Membership in Association
KB Bank bergabung dengan berbagai asosiasi/ KB Bank has joined various associations/societies
perhimpunan yang sesuai dengan kiprahnya dalam relevant to its role in the banking industry. By joining
industri perbankan. Dengan bergabung di dalam these associations/societies, KB Bank can share issues
asosiasi/perhimpunan ini, KB Bank bisa berbagi isu and policies related to the banking industry, including
dan kebijakan tentang industri perbankan, termasuk their impact and opportunities for banks in the short,
dampak dan peluangnya bagi perbankan pada jangka medium, and long-term. Until the end of 2025, KB Bank
pendek, menengah maupun panjang. Hingga akhir was related to the following associations/societies:
tahun 2025, KB Bank tergabung dengan asosiasi/
perhimpunan sebagai berikut:
Nama Organisasi Status Anggota
Organization Name Member Status
Anggota
ICC (International Chambers of Commerce)
Member
AWAI (Asosiasi Wali Amanat Indonesia) Anggota
AWAI (Indonesian Trustee Association) Member
ABKI (Asosiasi Bank Kustodian Indonesia) Anggota
ABKI (Indonesian Custodian Bank Association) Member
Anggota
SIPF (Securities Investor Protection Fund)
Member
PERBANAS Anggota
PERBANAS Member
Lembaga Penjamin Simpanan Anggota
Deposit Insurance Corporation Member
Asosiasi Emiten Indonesia (AEI) Anggota
Association of Indonesian Issuers (AEI) Member
Asosiasi Sistem Pembayaran Indonesia (ASPI) Anggota
Indonesian Payment System Association (ASPI) Member
Lembaga Alternatif Penyelesaian Sengketa (LASP) Anggota
Alternative Dispute Resolution Institution (LASP) Member
Forum Komunikasi Direktur Kepatuhan Perbankan (FKDKP) Anggota
Banking Compliance Director Communication Forum (FKDKP) Member
Asosiasi Pengusaha Indonesia (APINDO) Anggota Luar Biasa
Indonesian Employers’ Association (APINDO) Extraordinary Member
Laporan Tahunan 2025 Annual Report 81
PT Bank KB Indonesia Tbk
Page 82
Transformation towards a Stronger Sustainable and Inclusive Growth
Struktur Organisasi
Organizational Structure
General Meeting of Shareholder
Struktur Organisasi KB Bank per KB Bank’s organizational structure
tanggal 31 Desember 2025 adalah as of December 31, 2025, is as
Board of Commissioners
sebagai berikut: follows:
President Director
Kunardy Darma, Lie
Compliance & Risk
Retail Director Wholesale Director Credit Director
Director
Robby Mondong Widodo Suryadi Henry Sawali Dodi Widjajanto
Special Asset Chief Information
Sales Distribution Retail Portfolio Management Economist Management (SAM) Security Office (CISO)
Zico Hernawan Pauline Sulistianingsih - - - -
Regional Office SAM Bulk Auction, SME Credit
Retail Lending Product Transaction Banking Large Corporate IT Security
I – VII AYDA & WO Underwriting
Hendar Dwi Warsono Novita S.Djani Yupiter T H Simbolon Lilik Pangestu Joice Desyana Agustinus Manik
Branch Office
Personal Loan Cash Management Product Large Corporate I Bulk Auction Middle SME Underwriting IT Security
Idha Julia Permata - Thomas Alfa Febby Ferial Dhani Tresno -
Channeling & Partnership I
Mortgage Trade Product Large Corporate II AYDA & WO Asset Sales Large SME Underwriting Personal Data Protection
Santi Widya Sartika Handayani
(PDP) & IT Risk Management
Suhelsy Ronald Oktaviano - Kukuh Tohadiyono Riko Nanda Yudhistira NST
Edy Siswanto
Channeling & Partnership II
Card & Usage Middle Corporate I
Rahel Febrina Custody
Underwriting
Kenny Soangkupon -
Medium Corporate SAM SPC Permadi Hadi Putra
Compliance & AML
Private Banking
Wealth Management Solution Sales
- -
- Tutwuri Anggarwani. K
Glen Leon
Middle & Large
-
Medium Corporate I
Special Purpose Company Corporate Underwriting
(SPC) Management I
Compliance Policy & GCG
Business Deposit & Segment Business Jerry Moniden Han Ming
Client Delivery Syah Jamal
Performance & KPI Kimin
Reagan Yuli Dharyanto
- Medium Corporate II Special Purpose Company Middle Corporate II
Customer Experience & (SPC) Management II Underwriting Anti Money Laundering
Aditya Pasha Parma
Performance Risk Control Unit Yopi Suryansyah Herbert Togi Aditya Wahyudi Kurniawan
Management & KPI Suharman Large SME
Large Corporate
Yohanes Christianggoro Special Purpose Company Underwriting
Marketing Communication & - Corporate Funding (SPC) Management III
Surya Mastopo
Retail Portfolio Management Riechard Oktaviano Richter Corporate Legal
Muhammad Azhari Large SME Area Head
Febri Sari Iryawati
Korean Link Underwriting
Zacky Wijaya
-
Corporate Funding I SAM Corporate
Digital -
Corporate Legal
Financial Institution Budhi Dharma DPD & Portfolio RB Agus Purwoko Adi
- Management
Corporate Funding II
Feisel Martha
SAM Corporate I Litigation I
Chitra Lestari Sahala Tua Parulian Simanjuntak
Digital Business & Ecosystem Riko Adrian
Dewi Sekar Mayang
Wholesale Development
Taufik Akbar Zein Credit Related Policy &
- Committee
Korean link Business SAM Corporate II Litigation II
Digital Development & Solution Arianti Anggrahini
Sigit Herman Asep Arif Hidayat
Terra Firyant Firdaus - Asset Quality
SAM Corporate III Management SAM Litigation
Risyad Ahmadi
Korean link Business II Safitri Ayu Puspasari Akhmad Zaenuddin
Muhammad Mario Al Banna
Korean link Business I SAM SME Risk Management
-
Ridwan W. Julianto -
Corporate Credit Planning
SAM SME Region I Enterprise Risk Management
Joonghoon Lee
Andri Yuda Aribowo Purnawan
Operational, Market &
SAM SME Region II
Liquidity Risk Management
Lefrand Tewu Fitri Astuti
SAM SME Region III Credit & Regulatory
Risk Management
-
Priyo Santoso
SAM Retail
Handojo Widodo
Retail Collection
Benny Kristanto
SAM Channeling, Join
Financing & Swamitra
Zulfikar Andiko
SAM Restructuring,
Performance Management
& Policy
Prasetya Dwi Guna
82 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 83
Profil Perusahaan Company Profile
DIRECTORATE LEVEL
Remuneration & Nomination Committee
SEVP LEVEL
Risk Monitoring Committee DIVISION LEVEL
DEPARTMENT LEVEL
Audit Committee
Integrated Governance Committee
Finance Director Strategy Director IT & Operation Director
Jang Hyuk Im Jung Ho Han -
IT
-
Corporate
Treasury & Financial Anti Fraud
Transformation Internal Audit Communication & Human Capital Operation IT Planning
Institution Management
Government Affair
Jung Hwan Kim Song Moo Hur Roby Endrama Purba Antonius Sukriswanto Komala Sari Gamaridha Akhirul AR Armen Damanhuri Bhakti Prabandyo Wicaksono
Audit Professional
Treasury Sales Transformation Office Detection & Investigation President Director Secretary People Strategy & Operations Payment & Settlement IT Operation & Infrastructure
Practices
- Ibrahim Ajie Adiwinata Nissa Nurfitria Berman Rw Sihotang Ati Amalia Shanty Octarie Nababan Ekawati Winarni Hafidh Rizkyanto
Treasury Global Market Insurance Quality Assurance & Corporate Secretary Human Capital Business
Channel & Special Audit
Internal Control Over Partner (HCBP), Talent Trade, Custody &
Ramses Maradona Chatarina Dian. A Financial Report Acquisition & Employee Treasury Operations Core System
Chaerun Rizal Ariz Dian Perkasa
Management
Sri Hastanto
Financial Institution & Shella Gaby Gunawan
- Haris Budiman
Liquidity Channel Strategy, HQ & Subsidiary Audit
- Procurement & Asset - IT Digital & Enterprise
Management Credit Factory Development
- IT Audit Ridho Zamzam
Hery Budi Prasetyo
Finance Rizky Govinda Pandapotan
IT Core System
Channel Strategy Development
Retail Underwriting
Eko Bramantyo
Tri Handoko Tjahyadi Sakti Prawira Mokodompit
Ariyono Sumarlan
Bank Financial Reporting Procurement & Asset
Management Retail Credit Support
Yani Setianingsih
Christina Abdul Rachman Hamid
Tax Management
Corporate Strategy,
Wholesale Credit Support
Andromeda Partnership & Subsidiary
Management
Sopar Marihat Marpaung
I Gusti Ngurah Alit S
Investor Relation
CI & Legal
Adi Pribadi
Mas Roro Rekyanti Saparindijah
Financial Accounting
-
Financial Control
Gigih Aryandanu
Large SME Area Head Regional III Regional VI
• Large SME Area Head IA : Dewi Kartika Sari • BM Bandung : Cerry Marieda • BM Batam : Saprion Susanto
Financial Management
• Large SME Area Head IB : Ign Wisnu Adhi K • BM Hub Cimahi : Sally Riana • BM Palembang : Linggar Maharany
• Large SME Area Head II :- • BM Hub Plered : Abdul Aziz • BM Bandar Lampung :-
Jihyuk Yang
• Large SME Area Head III : Sandy Christiandi • BM Karawang : Rina Robiani • BM Medan Setiabudi :-
• Large SME Area Head IV :-
Financial Planning
• Large SME Area Head V : Muh Asrul Hariyono
Asnawi • Large SME Area Head VI :- Regional IV Regional VII
• Large SME Area Head VII :- • BM Semarang : Sudartanto Sukmo P • BM Kupang : Muhammad Nasyaruddin
• BM Purwokerto Surdirman : Kristian Handi Cahyadi • BM Denpasar : Addis Pradiptya Putra
• BM Yogyakarta : Minora Simanjuntak • BM Mataram :-
Regional Office • BM Solo : Antonius Amamangu • BM Sorong :-
• Regional Head I : Andhy Zakaria • BM Pontianak : Herianda Senjaya
• Regional Head II :- • BM Samarinda : Nicky Nuh
• Regional Head III : Irene Indrawaty K Regional V • BM Palu :-
• Regional Head IV : Esther • BM Malang :- • BM Banjarmasin : Nuke Angelini Ikhlas
• Regional Head V :- • BM Surabaya : Munarco Maladi • BM Manado : Karel Antonioni Apeles K
• Regional Head VI : Adi Harianto • BM Surabaya Lenmarc : Lyvia Christania T • BM Makassar : Lody Deny Langkun BM
• Regional Head VII :- • BM Kediri : Dhain Atulaka Rissa Asih A Mamuju : Alamsyah Masud
• BM Jember : Tommy Marinda
Regional I
• BM Jakarta Pondok Indah : Indriani Regional VI
• BM Jakarta Kebon Jeruk : Lia Anggraeni Fadjrin • BM Jambi : Anton Wijaya
• BM Jakarta Sentraya : Meiti Wiedyathi • BM Tanjung Pinang :-
• BM Jakarta S Parman : Viddy Hning Kirana • BM Padang :-
• BM Jakarta Gunung Sahari : Irwan Danar Ranti P • BM Medan : Lily
• BM Jakarta Kelapa Gading : Sofian • BM Pekanbaru : Siska Irmawati
• BM Jakarta Saharjo : Ely Delima
Regional II
• BM Jakarta BSD City : Waskito Utomo
• BM Hub Bintaro : Nisa Rachmawati
• BM Bekasi Barat : Achmad Firdaus P
• BM Bogor : Dimas Pradhana
• BM Cikarang :-
Laporan Tahunan 2025 Annual Report 83
PT Bank KB Indonesia Tbk
Page 84
Transformation towards a Stronger Sustainable and Inclusive Growth
Profil Dewan Komisaris
Profile of Board of Commissioners
Jerry
Marmen Komisaris Utama
President Commissioner
Dasar Hukum Pengangkatan Pertama | Legal Basis for the First Appointment
Akta Keputusan RUPS No. 27 tanggal 08 Desember 2021 (Periode 2021-Penutupan RUPS
Tahunan Tahun Buku 2023) | Deed of GMS Resolution No. 27 dated December 8, 2021 (Period
of 2021 - Annual GMS 2023)
Dasar Hukum Pengangkatan Terakhir | Legal Basis for the Recent Appointment
Akta Keputusan RUPS Tahunan No. 116 tanggal 28 Juni 2024 (Periode 2024-Penutupan RUPS
Tahunan Tahun 2027) | Deed of Annual GMS Resolution No. 116 dated June 28, 2024 (Period
of 2024 - Annual GMS 2027)
Riwayat Pendidikan | Educational Background
Usia | Age
• Doctor of Philosophy at the Australian National University (2012)
60 Tahun
• Master of Management at the Australian National University (2006)
60 Years Old
• Master of Economics at the Australian National University (2005)
Kewarganegaraan | Nationality • Master of Science in Agricultural Economics at the Institut Pertanian Bogor (1993)
• Bachelor of Agribusiness at the Institut Pertanian Bogor (1988)
Indonesia
Indonesian Riwayat Pekerjaan | Work Experience
Domisili | Domicile • Ketua Lembaga Sertifikasi Profesi (LSP) Tata Kelola, Risiko, dan Kepatuhan(TRK)
(2021-sekarang) | Chair of the Professional Certification Institute (LSP) for Governance,
Jakarta, Indonesia
Risk, and Compliance (TRK) (2021-present)
• Asisten Staf Khusus Presiden Republik Indonesia Bidang Ekonomi (2019-sekarang) |
Assistant to the Special Staff to the President of the Republic of Indonesia for Economic
Affairs (2019-present)
• Komisioner Pengawas LSP-BSMR, Lembaga Sertifikasi Profesi (LSP) Badan Sertifikasi
Manajemen Risiko (BSMR) (2021-2022) | Supervisory Commissioner of LSP-BSMR,
Professional Certification Institute (LSP), Risk Management Certification Agency (BSMR)
(2021-2022)
• Komite Kebijakan Risiko/Komite Pemantau Risiko, PT Asuransi Jasa Indonesia (Persero)
(2019-2021) | Risk Policy Committee/Risk Monitoring Committee, PT Asuransi Jasa
Indonesia (Persero) (2019-2021)
• Chief & Senior Consultant PT Strategic Development Group (2018-2021) | Chief & Senior
Consultant of PT Strategic Development Group (2018-2021)
• Komisaris Utama PT Proteksi Antar Nusa (Insurance Brokerage) (2018-2021) | President
Commissioner of PT Proteksi Antar Nusa (Insurance Brokerage) (2018-2021)
• Direktur Utama PT Risk Frontier (2012-2021) | President Director of PT Risk Frontier (2012-2021)
• Direktur Perencanaan dan Manajemen Risiko PT Informasi Kredit Indonesia (2014-2019) |
Director of Planning and Risk Management of PT Informasi Kredit Indonesia (2014-2019)
• Komisaris Utama PT Proteksi Antar Nusa (Insurance Brokerage) (2012-2018) | President
Commissioner of PT Proteksi Antar Nusa (Insurance Brokerage) (2012-2018)
• Vice Rector Perbanas School of Economics (PERBANAS Institute) (2000-2003) | Vice
Rector of Perbanas School of Economics (PERBANAS Institute) (2000-2003)
Sertifikasi yang Dimiliki | Certifications
Sertifikasi Manajemen Risiko Kualifikasi 7 | Risk Management Certification Qualification 7
Rangkap Jabatan | Concurrent Position
Tidak ada | None
Kepemilikan Saham KB Bank | Share Ownership in KB Bank
Nihil | None
Hubungan Afiliasi | Affiliate Relationship
Tidak ada | None
84 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan Company Profile
Seng
Hyup Shin* Wakil Komisaris Utama
Deputy President Commissioner
Dasar Hukum Pengangkatan Pertama | Legal Basis for the First Appointment
Akta Keputusan RUPS Luar Biasa No. 57 tanggal 24 Januari 2024 (Periode 2024-Penutupan
RUPS Tahunan Tahun Buku 2026) | Deed of Extraordinary GMS Resolution No. 57 dated
January 24, 2024 (Period of 2024-Annual GMS 2026)
Dasar Hukum Pengangkatan Terakhir | Legal Basis for the Recent Appointment
-
Riwayat Pendidikan | Educational Background
• Master of Business Administration at the KyungPook National University (1997)
Usia | Age • Bachelor of Business Administration, Kyung Pook National University (1995)
55 Tahun Riwayat Pekerjaan | Work Experience
55 Years Old
• Direktur Keuangan KB Bank (2020-2024) | Finance Director of KB Bank (2020-2024)
Kewarganegaraan | Nationality • General Manager, KB Financial Group (2018-2020) | General Manager, KB Financial Group
(2018-2020)
Korea Selatan
• Senior Deputy General Manager, KB Financial Group (2017) | Senior Deputy General
South Korea
Manager, KB Financial Group (2017)
Domisili | Domicile • Team Manager, KB Financial Group (2014-2016) | Team Manager, KB Financial Group (2014-2016)
Jakarta, Indonesia Sertifikasi yang Dimiliki | Certifications
• Sertifikasi Manajemen Risiko Kualifikasi 7 | Risk Management Certification Qualification 7
• Sertifikasi Treasury Lv. Advance | Treasury Certification, Advanced Level
Rangkap Jabatan | Concurrent Position
Tidak ada | None
Kepemilikan Saham KB Bank | Share Ownership in KB Bank
2.300.000 (0,0012241%)
Hubungan Afiliasi | Affiliate Relationship
* Tidak lagi menjabat sebagai Wakil Komisaris
Tidak ada | None
Utama per 12 Maret 2026
* No longer serving as Deputy President
Commissioner as of March 12, 2026
Laporan Tahunan 2025 Annual Report 85
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Page 86
Transformation towards a Stronger Sustainable and Inclusive Growth
Hae Wang
Lee Komisaris Independen
Independent Commissioner
Dasar Hukum Pengangkatan Pertama | Legal Basis for the First Appointment
Akta Keputusan RUPS Luar Biasa No. 67 tanggal 25 Agustus 2020 (Periode 2020-Penutupan
RUPS Tahunan Tahun Buku 2024) | Deed of Extraordinary GMS Resolution No. 67 dated
August 25, 2020 (Period of 2020- Annual GMS 2024)
Dasar Hukum Pengangkatan Terakhir | Legal Basis for the Recent Appointment
Akta Keputusan RUPS Tahunan No. 111 tanggal 28 Mei 2025 (Periode 2025-Penutupan RUPS
Tahunan Tahun Buku 2027) | Deed of Annual GMS Resolution No. 111 dated May 28, 2025
(Period of 2025- Annual GMS 2027)
Riwayat Pendidikan | Educational Background
Usia | Age
• Master of Law at the Yonsei University (1998)
57 Tahun
• Bachelor of Law at the Yonsei University (1991)
57 Years Old
Riwayat Pekerjaan | Work Experience
Kewarganegaraan | Nationality
• Member of Board of Directors Korean Association of Indonesia (2020-sekarang) | Member
Korea Selatan
of Board of Directors of Korean Association of Indonesia (2020-present)
South Korea
• President Director LEENOH Consulting Indonesia (2019-sekarang) | President Director of
Domisili | Domicile LEENOH Consulting Indonesia (2019-present)
• Foreign Lawyer MR&Partners Law Firm at Jakarta (2015-2019) | Foreign Lawyer at
Jakarta, Indonesia
MR&Partners Law Firm at Jakarta (2015-2019)
• Lawyer at APEX LLC Head of Jakarta Apex Office (2011-2014) | Lawyer at APEX LLC Head
of Jakarta Apex Office (2011-2014)
• Lawyer at Law Firm C&K, LEX, APEX (2006-2011) | Lawyer at Law Firm C&K, LEX, APEX
(2006-2011)
Sertifikasi yang Dimiliki | Certifications
Sertifikasi Manajemen Risiko Kualifikasi 6 | Risk Management Certification Qualification 6
Rangkap Jabatan | Concurrent Position
Tidak ada | None
Kepemilikan Saham KB Bank | Share Ownership in KB Bank
Nihil | None
Hubungan Afiliasi | Affiliate Relationship
Tidak ada | None
86 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan Company Profile
Stephen
Liestyo Komisaris Independen
Independent Commissioner
Dasar Hukum Pengangkatan Pertama | Legal Basis for the First Appointment
Akta Keputusan RUPS No. 29 tanggal 8 Juli 2021 (Periode 2021-Penutupan RUPS Tahunan
Tahun Buku 2023) | Deed of GMS Resolution No. 29 dated July 8, 2021 (Period of 2021
-Annual GMS 2023)
Dasar Hukum Pengangkatan Terakhir | Legal Basis for the Recent Appointment
Akta Keputusan RUPS Tahunan No. 116 tanggal 28 Juni 2024 (Periode 2024-Penutupan RUPS
Tahunan Tahun 2027) | Deed of Annual GMS Resolution No. 116 dated June 28, 2024 (Period
of 2024- Annual GMS 2027)
Riwayat Pendidikan | Educational Background
Usia | Age
• Master of International Marketing, at the IPMI International Business School, Jakarta (2002)
61 tahun
• Bachelor of Electrical Engineering, Faculty of Industrial Technology at the Trisakti University,
61 years old
Jakarta (1988)
Kewarganegaraan | Nationality
Riwayat Pekerjaan | Work Experience
Indonesia
• Presiden Komisaris PT Sol Mitra Fintec (Januari 2016-Juli 2021) | President Commissioner
Indonesian
of PT Sol Mitra Fintec (January 2016-July 2021)
Domisili | Domicile • Presiden Komisaris PT Prismalink International (Januari 2014-Agustus 2021) | President
Commissioner of PT Prismalink International (January 2014-August 2021)
Jakarta, Indonesia
• Komisaris Independen PT KiosOn Komersial Indonesia (Februari 2018-April 2019) |
Independent Commissioner of PT KiosOn Komersial Indonesia (February 2018-April 2019)
• Presiden Komisaris PT Wahana Ottomitra Multiartha (WOM Finance) (April 2010-April
2015) | President Commissioner of PT Wahana Ottomitra Multiartha (WOM Finance) (April
2010-April 2015)
• Direktur Konsumer Banking PT Bank Maybank Indonesia Tbk (April 2009-Januari 2013) |
Director of Consumer Banking at PT Bank Maybank Indonesia Tbk (April 2009-January
2013)
• Komisaris BCA Finance (2000-2009) | Commissioner of BCA Finance (2000-2009)
Sertifikasi yang Dimiliki | Certifications
Sertifikasi Manajemen Risiko Kualifikasi 7 | Risk Management Certification Qualification 7
Rangkap Jabatan | Concurrent Position
Tidak ada | None
Kepemilikan Saham KB Bank | Share Ownership in KB Bank
Nihil | None
Hubungan Afiliasi | Affiliate Relationship
Tidak ada | None
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Transformation towards a Stronger Sustainable and Inclusive Growth
Pernyataan Independensi Komisaris Independent Commissioner
Independen Independence Statement
Tahun 2025, tidak terdapat Komisaris Independen yang In 2025, there were no Independent Commissioners
telah menjabat lebih dari 2 (dua) periode masa jabatan who had served more than 2 (two) consecutive
berturut-turut, sehingga tidak terdapat kewajiban terms, and therefore, there is no requirement for
bagi Komisaris Independen untuk menandatangani Independent Commissioners to sign a statement of
pernyataan independensi. Namun demikian, KB independence. However, KB Bank ensures that all
Bank memastikan seluruh anggota Dewan Komisaris Board of Commissioners’ members are independent in
bersikap independen dalam menjalankan tugas dan carrying out their duties and responsibilities.
tanggungjawabnya.
Perubahan Komposisi Dewan Changes to the Board of
Komisaris Pada Tahun Buku 2025 Commissioners’ Composition in 2025
Selama 2025, terdapat perubahan komposisi Dewan Throughout 2025, there were changes to the
Komisaris KB Bank dengan kronologi sebagai berikut: composition of KB Bank’s Board of Commissioners,
with the following chronology:
Periode 1 Januari 2025 s.d 28 Mei 2025 Periode 28 Mei 2025 s.d 31 Desember 2025 Alasan Perubahan
Period from January 1, 2025, to May 28, 2025 Period from May 28, 2025, to December 31, 2025 Reason for Change
Jerry Marmen Jerry Marmen -
Komisaris Utama Komisaris Utama
President Commissioner President Commissioner
Seng Hyup Shin* Seng Hyup Shin* -
Wakil Komisaris Utama Wakil Komisaris Utama
Deputy President Commissioner Deputy President Commissioner
Nanang Supriyatno - Habis masa jabatan
Komisaris Term of office ends
Commissioner
Tippy Joesoef - Habis masa jabatan
Komisaris Independen Term of office ends
Independent Commissioner
Hae Wang Lee Hae Wang Lee -
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
Stephen Liestyo Stephen Liestyo -
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
88 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan Company Profile
Profil Direksi
Profile of Board of Directors
Kunardy
Darma, Lie Direktur Utama
President Director
Dasar Hukum Pengangkatan Pertama | Legal Basis for the First Appointment
Akta Keputusan RUPS Tahunan No. 111 Tanggal 28 Mei 2025 (Periode 2025-Penutupan RUPS
Tahunan Tahun Buku 2027) | Deed of Annual GMS Resolution No. 111 Dated May 28, 2025
(Period of 2025-Annual GMS 2027)
Dasar Hukum Pengangkatan Terakhir | Legal Basis for the Recent Appointment
-
Riwayat Pendidikan | Educational Background
• Master Business of Administration, University of Rochester (1995)
Usia | Age • Bachelor of Science, University of Texas Austin (1993)
55 tahun Riwayat Pekerjaan | Work Experience
55 years old
• Country Head of Institutional Banking Group and Managing Director, DBS Indonesia
Kewarganegaraan | Nationality (Oktober 2019-Juli 2025) | Country Head of Institutional Banking Group and Managing
Director, DBS Indonesia (October 2019-July 2025)
Indonesia
• Chief Country Officer and Managing Director, Deutsche Bank Indonesia (April
Indonesian
2014-September 2018) | Chief Country Officer and Managing Director, Deutsche Bank
Domisili | Domicile Indonesia (April 2014-September 2018)
• Head of Corporate and Investment Banking, Citi Indonesia (September 2008-Maret 2014) |
Jakarta, Indonesia
Head of Corporate and Investment Banking, Citi Indonesia (September 2008-March 2014)
Sertifikasi yang Dimiliki | Certifications
Sertifikasi Manajemen Risiko Kualifikasi 7 | Risk Management Certification Qualification 7
Rangkap Jabatan | Concurrent Position
Tidak ada | None
Kepemilikan Saham KB Bank | Share Ownership in KB Bank
Nihil | None
Hubungan Afiliasi | Affiliate Relationship
Tidak ada | None
Laporan Tahunan 2025 Annual Report 89
PT Bank KB Indonesia Tbk
Page 90
Transformation towards a Stronger Sustainable and Inclusive Growth
Robby
Mondong Direktur
Director
Dasar Hukum Pengangkatan Pertama | Legal Basis for the First Appointment
Akta Keputusan RUPS No. 29 tanggal 8 Juli 2021 (periode 2021-Penutupan RUPS Tahunan
Tahun Buku 2024) | Deed of GMS Resolution No. 29 dated July 8, 2021 (Period of 2021 -Annual
GMS 2024)
Dasar Hukum Pengangkatan Terakhir | Legal Basis for the Recent Appointment
Akta Keputusan RUPS Tahunan No. 116 tanggal 28 Juni 2024 (Periode 2024-Penutupan RUPS
Tahunan Tahun 2027) | Deed of GMS Resolution No. 116 dated June 28, 2024 (Period of 2024
-Annual GMS 2027)
Riwayat Pendidikan | Educational Background
Usia | Age
• MBA Degree in Marketing, Woodbury University Burbank CA USA (1993)
57 tahun
• Degree in Finance and Banking, National University San Diego CA USA (1992)
57 years old
Riwayat Pekerjaan | Work Experience
Kewarganegaraan | Nationality
• SEVP Head of Sales and Distribution PT Bank CIMB Niaga Tbk (Agustus 2019-Juni 2021) |
Indonesia
SEVP Head of Sales and Distribution, PT Bank CIMB Niaga Tbk (August 2019-June 2021)
Indonesian
• EVP Head of Sales and Distribution PT Bank CIMB Niaga Tbk (Oktober 2015-Agustus 2019)
Domisili | Domicile | EVP Head of Sales and Distribution, PT Bank CIMB Niaga Tbk (October 2015-August 2019)
• SVP Head of Sales and Distribution PT Bank CIMB Niaga Tbk (Juni 2013-September 2015) |
Jakarta, Indonesia
SVP Head of Sales and Distribution, PT Bank CIMB Niaga Tbk (June 2013-September 2015)
Sertifikasi yang Dimiliki | Certifications
Sertifikasi Manajemen Risiko Kualifikasi 7 | Risk Management Certification Qualification 7
Rangkap Jabatan | Concurrent Position
Tidak ada | None
Kepemilikan Saham KB Bank | Share Ownership in KB Bank
5.107.000 (0,0027181%)
Hubungan Afiliasi | Affiliate Relationship
Tidak ada | None
90 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan Company Profile
Dodi
Widjajanto Direktur
Director
Dasar Hukum Pengangkatan Pertama | Legal Basis for the First Appointment
Akta Keputusan RUPS Luar Biasa No. 67 tanggal 25 Agustus 2020 (Periode 2020-Penutupan
RUPS Tahunan Tahun Buku 2024) | Deed of Resolution of Extraordinary GMS No. 67 dated
August 25, 2020 (Period of 2020-Annual GMS 2024)
Dasar Hukum Pengangkatan Terakhir | Legal Basis for the Recent Appointment
Akta Keputusan RUPS Tahunan No. 111 Tanggal 28 Mei 2025 (Periode 2025-Penutupan RUPS
Tahunan Tahun Buku 2027) | Deed of Annual GMS Resolution No. 111 Dated May 28, 2025
(Period of 2025-Annual GMS 2027)
Riwayat Pendidikan | Educational Background
Usia | Age
• Magister Manajemen di bidang Agribisnis, Institut Pertanian Bogor (2002) | Master’s degree
59 tahun
in Management in Agribusiness, Institut Pertanian Bogor (2002)
59 years old
• Sarjana di bidang Ekonomi dan Studi Pembangunan, Universitas Sebelas Maret (1990) |
Kewarganegaraan | Nationality Bachelor’s degree in Economics and Development Studies, Universitas Sebelas Maret (1990)
Indonesia Riwayat Pekerjaan | Work Experience
Indonesian
• Pemimpin Kantor Wilayah, PT Bank Negara Indonesia (Persero) Tbk Kantor Wilayah Bandung
Domisili | Domicile (2020) | Regional Office Manager, PT Bank Negara Indonesia (Persero) Tbk, Bandung
Regional Office (2020)
Jakarta, Indonesia
• Pemimpin Kantor Wilayah, PT Bank Negara Indonesia (Persero) Tbk Kantor Wilayah
Palembang (2018-2020) | Regional Office Manager, PT Bank Negara Indonesia (Persero) Tbk,
Palembang Regional Office (2018-2020)
• General Manager Kantor Cabang Hong Kong PT Bank Negara Indonesia (Persero) Tbk Kantor
Cabang Hong Kong (2016-2018) | General Manager of Hong Kong Branch Office of PT Bank
Negara Indonesia (Persero) Tbk, Hong Kong Branch (2016-2018)
Sertifikasi yang Dimiliki | Certifications
Sertifikasi Manajemen Risiko Kualifikasi 7 | Risk Management Certification Qualification 7
Rangkap Jabatan | Concurrent Position
Tidak ada | None
Kepemilikan Saham KB Bank | Share Ownership in KB Bank
2.000.088 (0,0010645%)
Hubungan Afiliasi | Affiliate Relationship
Tidak ada | None
Laporan Tahunan 2025 Annual Report 91
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Page 92
Transformation towards a Stronger Sustainable and Inclusive Growth
Henry
Sawali Direktur
Director
Dasar Hukum Pengangkatan Pertama | Legal Basis for the First Appointment
Akta Keputusan RUPS Tahunan No. 29 tanggal 8 Juli 2021 (periode 2021-Penutupan RUPS
Tahunan Tahun Buku 2024) | Deed of Annual GMS Resolution No. 29 dated July 8, 2021
(Period of 2021 -Annual GMS 2024)
Dasar Hukum Pengangkatan Terakhir | Legal Basis for the Recent Appointment
Akta Keputusan RUPS Tahunan No. 116 tanggal 28 Juni 2024 (Periode 2024-Penutupan RUPS
Tahunan Tahun 2027) | Deed of Annual GMS Resolution No. 116 dated June 28, 2024 (Period
of 2024- Annual GMS 2027)
Riwayat Pendidikan | Educational Background
Usia | Age
• Masters Degree in Business Administration, National University of San Diego USA (1992)
57 tahun
• Bachelor Degree in Finance, California State University – Fresno (1986)
57 years old
Riwayat Pekerjaan | Work Experience
Kewarganegaraan | Nationality
• Head of Commercial and MSME Banking Credit PT Bank CIMB Niaga Tbk (2017-2022) |
Indonesia
Head of Commercial and MSME Banking Credit, PT Bank CIMB Niaga Tbk (2017-2022)
Indonesian
• Senior Manager - SCO for Indonesia PT Bank ANZ Indonesia (2016-2017) | Senior Manager
Domisili | Domicile - SCO for Indonesia, PT Bank ANZ Indonesia (2016-2017)
• Senior Vice President - Head of Corporate Credit Risk, PT Bank OCBC NISP Tbk (2010-
Jakarta, Indonesia
2016) | Senior Vice President - Head of Corporate Credit Risk, PT Bank OCBC NISP Tbk
(2010-2016)
Sertifikasi yang Dimiliki | Certifications
Sertifikasi Manajemen Risiko Kualifikasi 7 | Risk Management Certification Qualification 7
Rangkap Jabatan | Concurrent Position
Tidak ada | None
Kepemilikan Saham KB Bank | Share Ownership in KB Bank
1.600.000 (0,0008516%)
Hubungan Afiliasi | Affiliate Relationship
Tidak ada | None
92 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan Company Profile
Jung
Ho Han Direktur
Director
Dasar Hukum Pengangkatan Pertama | Legal Basis for the First Appointment
Akta Keputusan RUPS Luar Biasa No. 77 tanggal 31 Januari 2023 (Periode 2023-Penutupan
RUPS Tahunan Tahun Buku 2025) | Deed of Extraordinary GMS Resolution No. 77 dated
January 31, 2023 (Period of 2023 - Annual GMS 2025)
Dasar Hukum Pengangkatan Terakhir | Legal Basis for the Recent Appointment
-
Riwayat Pendidikan | Educational Background
• Master of Science Management Engineering, Korea Advanced Institute of Science and
Usia | Age Technology (2002)
• Bachelor Degree in Business Administration, University of Korea (1999)
54 tahun
54 years old Riwayat Pekerjaan | Work Experience
Kewarganegaraan | Nationality • Chief Financial Officer/General Manager, KB Securities Co., Ltd. (2017-2022)
• Team Leader/Associate/Senior Deputy General Manager, KB Financial Group Inc.
Korea Selatan
(2008-2017)
South Korea
• Associate of Strategic Planning Department/Branch, KB Kookmin Bank (1999-2006)
Domisili | Domicile
Sertifikasi yang Dimiliki | Certifications
Jakarta, Indonesia
Sertifikasi Manajemen Risiko Kualifikasi 7 | Risk Management Certification Qualification 7
Rangkap Jabatan | Concurrent Position
Tidak ada | None
Kepemilikan Saham KB Bank | Share Ownership in KB Bank
11.776.300 (0,0062677%)
Hubungan Afiliasi | Affiliate Relationship
Tidak ada | None
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Transformation towards a Stronger Sustainable and Inclusive Growth
Jang
Hyuk Im Direktur
Director
Dasar Hukum Pengangkatan Pertama | Legal Basis for the First Appointment
Akta Keputusan RUPS Luar Biasa No. 57 tanggal 24 Januari 2024 (Periode 2024-Penutupan
RUPS Tahunan Tahun Buku 2026) | Deed of Resolution of Extraordinary GMS No. 57 dated
January 24, 2024 (Period of 2024-Annual GMS 2026)
Dasar Hukum Pengangkatan Terakhir | Legal Basis for the Recent Appointment
-
Riwayat Pendidikan | Educational Background
• Master of Business Administration, Korea Advanced Institute of Science and Technology
Usia | Age (2002)
• Bachelor Degree in Electrical & Computer Engineering, Inha University, Korea (2002)
50 tahun
50 years old Riwayat Pekerjaan | Work Experience
Kewarganegaraan | Nationality • Director, Investment Banking Group, KB Securities Co., Ltd (2021-2023)
• Team Head, Financial Planning Department, KB Financial Group (2016-2021)
Korea Selatan
• Senior Vice President, Strategic Planning Department, Hyundai Securities (2014-2016)
South Korea
Sertifikasi yang Dimiliki | Certifications
Domisili | Domicile
• Sertifikasi Manajemen Risiko Kualifikasi 7 | Risk Management Certification Qualification 7
Jakarta, Indonesia
• Sertifikasi Treasury Level 7 | Treasury Certification Level 7
Rangkap Jabatan | Concurrent Position
Tidak ada | None
Kepemilikan Saham KB Bank | Share Ownership in KB Bank
Nihil | None
Hubungan Afiliasi | Affiliate Relationship
Tidak ada | None
94 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan Company Profile
Widodo
Suryadi Direktur
Director
Dasar Hukum Pengangkatan Pertama | Legal Basis for the First Appointment
Akta Keputusan RUPS Tahunan No. 17 Tanggal 8 Oktober 2025 (Periode 2025-Penutupan
RUPS Tahunan Tahun Buku 2027) | Deed of Annual GMS Resolution No. 17 Dated October 8,
2025 (Period of 2025-Annual GMS 2027 Fiscal Year)
Dasar Hukum Pengangkatan Terakhir | Legal Basis for the Recent Appointment
-
Riwayat Pendidikan | Educational Background
• Master’s degree in Business Administration, Institut Teknologi Bandung (2009)
Usia | Age • Bachelor of Administration, University of Wisconsin at Madison (1996)
52 tahun Riwayat Pekerjaan | Work Experience
52 years old
• Head of Commercial Banking, PT Bank CIMB Niaga Tbk (September 2019-Desember 2025)
Kewarganegaraan | Nationality | Head of Commercial Banking, PT Bank CIMB Niaga Tbk (September 2019-December
2025)
Indonesia
• Deputy Head of Micro Small Medium Enterprises, PT Bank CIMB Niaga Tbk (Januari
Indonesian
2019-Agustus 2019) | Deputy Head of Micro Small Medium Enterprises, PT Bank CIMB
Domisili | Domicile Niaga Tbk (January 2019-August 2019)
• Head of Corporate Banking 2, PT Bank CIMB Niaga Tbk (September 2015-Desember 2018) |
Jakarta, Indonesia
Head of Corporate Banking 2, PT Bank CIMB Niaga Tbk (September 2015-December 2018)
Sertifikasi yang Dimiliki | Certifications
Sertifikasi Manajemen Risiko Kualifikasi 7 | Risk Management Certification Qualification 7
Rangkap Jabatan | Concurrent Position
Tidak ada | None
Kepemilikan Saham KB Bank | Share Ownership in KB Bank
2.000.000 (0,0010645%)
Hubungan Afiliasi | Affiliate Relationship
Tidak ada | None
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Transformation towards a Stronger Sustainable and Inclusive Growth
Perubahan Komposisi Direksi Pada Changes to the Board of Directors’
Tahun Buku 2025 Composition in 2025
Selama 2025, terdapat perubahan komposisi Direksi Throughout 2025, there were changes to the Board of
KB Bank dengan kronologi sebagai berikut: Directors’ composition of KB Bank, with the following
chronology:
Periode 1 Januari 2025 s.d 28 Mei 2025 Periode 28 Mei 2025 s.d 31 Desember 2025 Alasan Perubahan
Period from January 1, 2025 to May 28, 2025 Period from May 28, 2025 to December 31, 2025 Reason for Change
Woo Yeul Lee Kunardy Darma, Lie Habis masa jabatan
Direktur Utama Direktur Utama Term of office ends
President Director President Director
Robby Mondong Robby Mondong -
Wakil Direktur Utama Direktur
Vice President Director Director
Helmi Fahrudin - Habis masa jabatan
Direktur Term of office ends
Director
Dodi Widjajanto Dodi Widjajanto -
Direktur Direktur
Director Director
Henry Sawali Henry Sawali -
Direktur Direktur
Director Director
Jung Ho Han Jung Ho Han -
Direktur Direktur
Director Director
Jang Hyuk Im Jang Hyuk Im -
Direktur Direktur
Director Director
Widodo Suryadi* -
Direktur
Director
*Efektif setelah lulus fit and proper test di OJK
*Effective after passing the fit and proper test at OJK
96 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan Company Profile
Profil Pejabat Eksekutif Senior
Profile of Senior Executive Officers
Berikut ini adalah daftar Pejabat
Eksekutif yang menjabat di KB Bank per
tanggal 31 Desember 2025:
The following is a list of Executive
Officers serving at KB Bank as of
December 31, 2025:
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 31 32
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Transformation towards a Stronger Sustainable and Inclusive Growth
Pendidikan
Jabatan
Nama Jabatan Usia Domisili Menjabat Sejak Terakhir
No. Sebelumnya
Name Position Age Domicile In position since Last
Previous Position
Education
1. Pauline Sulistianingsih SEVP Retail 41 Tahun Jakarta 4 Desember 2025 S2 -
41 Years Old December 4, 2025
2. Zico Hernawan SEVP Sales 41 Tahun Jakarta 2 September 2024 S2 Consumer
Distribution 41 Years Old September 2, 2024 Product Div Head
3. Antonius Sukriswanto Anti Fraud 63 Tahun Jakarta 21 November 2025 S1 -
Management 63 Years Old November 21, 2025
Division Head
4. Tutwuri Anggarwani. K Compliance & 51 Tahun Jakarta 3 Oktober 2022 S1 EVP Internal
AML Division 51 Years Old October 3, 2022 Control
Head
5. Komala Sari Corporate 46 Tahun Jakarta 6 November 2025 S1 -
Communication & 46 Years Old November 6, 2025
Government Affair
Division Head
6. Febri Sari Iryawati Corporate Funding 38 Tahun Jakarta 17 Januari 2025 S1 Corporate
Business Division 38 Years Old Januari 17, 2025 Funding I
Head Department Head
7. Zacky Wijaya Corporate Legal 48 Tahun Jakarta 1 Desember 2025 S1 -
Division Head 48 Years Old December 1, 2025
8. Haris Budiman Core System 43 Tahun Jakarta 21 November 2025 S2 IT Development
Division Head 43 Years Old November 21, 2025 Division Head
9. Hery Budi Prasetyo Credit Factory 64 Tahun Jakarta 26 Februari 2024 S1 -
Division Head 64 Years Old February 26, 2024
10. Sahala Tua Parulian DPD & Portfolio 37 Tahun Tangerang 15 Februari 2025 S1 Asset Quality
Simanjuntak Management 37 Years Old February 15, 2025 Management
Division Head Department Head
11. Eko Bramantyo Finance Division 52 Tahun Jakarta 16 November 2022 S2 -
Head 52 Years Old November 16, 2022
12. Feisel Martha Financial 59 Tahun Jakarta 22 Maret 2024 S2 Corporate
Institution Division 59 Years Old March 22, 2024 Lending Business
Head I Division Head
13. Gamaridha Akhirul AR Human Capital 44 Tahun Jakarta 27 Februari 2023 S2 Human Capital
Division Head 44 Years Old February 27, 2023 Strategy, Policy
& Services
Department Head
14. Roby Endrama Purba Internal Audit 45 Tahun Jakarta 1 Februari 2022 S1 -
Division Head 45 Years Old February 1, 2022
15. Bhakti Prabandyo IT Planning 43 Tahun Jakarta 1 Mei 2025 S2 IT Planning &
Wicaksono Division Head 43 Years Old May 1, 2025 Customer First
Department Head
16. Agustinus Manik IT Security 49 Tahun Jakarta 1 September 2025 S1 IT Security
Division Head 49 Years Old September 1, 2025 Department Head
17. Yupiter T H Simbolon Large Corporate 59 Tahun Jakarta 22 November 2025 S2 Corporate
Division Head 59 Years Old November 22, 2025 Lending Business
II Division Head
98 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
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Profil Perusahaan Company Profile
Pendidikan
Jabatan
Nama Jabatan Usia Domisili Menjabat Sejak Terakhir
No. Sebelumnya
Name Position Age Domicile In position since Last
Previous Position
Education
18. Han Ming Middle & Large 41 Tahun Jakarta 21 November 2025 S1 SME &
Corporate 41 Years Old November 21, 2025 Commercial
Underwriting Credit
Division Head Underwriting
Division Head
19. Armen Damanhuri Operation Division 59 Tahun Jakarta 1 September 2025 S1 -
Head 59 Years Old September 1, 2025
20. Hendar Dwi Warsono Retail Lending 47 Tahun Jakarta 21 November 2025 S1 Mortgage
Product Division 47 Years Old November 21, 2025 Department Head
Head
21. Budhi Dharma SAM Corporate 53 Tahun Jakarta 21 November 2025 S2 SAM III Wholesale
Division Head 53 Years Old November 21, 2025 Division Head
22. Lilik Pangestu SAM Bulk Auction, 60 Tahun Jakarta 21 November 2025 S2 SAM I Division
Ayda & WO 60 Years Old November 21, 2025 Head
Division Head
23. Handojo Widodo SAM Retail 60 Tahun Jakarta 1 November 2023 S1 -
Division Head 60 Years Old November 1, 2023
24. Ridwan W. Julianto SAM SME Division 58 Tahun Jakarta 28 Agustus 2023 S1 -
Head 58 Years Old August 28, 2023
25. Joice Desyana SME Credit 49 Tahun Tangerang 21 November 2025 S2 Credit Regional
Underwriting 49 Years Old November 21, 2025 Center (CRC) I
Division Head Department Head
26. Jung Hwan Kim Treasury & 45 Tahun Jakarta 21 November 2025 S1 -
Financial 45 Years Old November 21, 2025
Institution Division
Head
27. Song Moo Hur Transformation 52 Tahun Jakarta 31 Oktober 2025 S1 Advisor
Division Head 52 Years Old October 31, 2025 Transformation -
Business Process
Restructuring
28. Novita Svetyana Transaction 59 Tahun Jakarta 21 November 2025 S1 -
Hasanudin Banking Division 59 Years Old November 21, 2025
Head
29. Andhy Zakaria Regional Head I 37 Tahun Jakarta 1 September 2024 S1 Branch Manager
37 Years Old September 1, 2024 Jakarta Saharjo
30. Irene Indrawaty Kesuma Regional Head III 47 Tahun Bandung 9 Januari 2024 S1 Regional Head III
47 Years Old Januari 9, 2024
31. Esther Regional Head IV 51 Tahun Semarang 20 Mei 2024 S1 -
51 Years Old May 20, 2024
32. Adi Harianto Regional Head VI 46 Tahun Medan 24 Januari 2024 S1 -
46 Years Old Januari 24, 2024
Laporan Tahunan 2025 Annual Report 99
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Transformation towards a Stronger Sustainable and Inclusive Growth
Sumber Daya Manusia
Human Resources
Dalam rangka mendukung pencapaian kinerja, KB To support performance achievement, KB Bank
Bank menempatkan Sumber Daya Manusia (SDM) positions Human Resources (HR) as a strategic partner
sebagai mitra strategis yang memiliki peran yang with a crucial role in carrying out business activities
cukup krusial dalam menjalankan kegiatan usaha untuk and improving the Bank’s performance. To realize its
meningkatkan kinerja Bank. Dalam rangka mewujudkan commitment to maintaining operational effectiveness
komitmen untuk menjaga efektivitas dan kualitas and quality, KB Bank implements HR management
operasional, KB Bank melaksanakan pengelolaan SDM aimed at improving the competence and capabilities of
yang bertujuan untuk meningkatkan kompetensi dan all employees. KB Bank strives to create a conducive
kapabilitas seluruh karyawan. KB Bank berupaya untuk work environment. This allows each individual to
menciptakan lingkungan kerja yang kondusif. Setiap develop and contribute optimally to achieve shared
individu dapat berkembang dan berkontribusi secara goals.
optimal demi mencapai tujuan bersama.
Demografi Karyawan Employee Demographics
Jumlah karyawan KB Bank hingga tanggal 31 Desember KB Bank’s total number of employees as of December
2025 tercatat sebanyak 2.334 orang, mengalami 31, 2025, was recorded at 2,334 people, a decrease of
penurunan sebesar 19,46% dibandingkan dengan 19.46% compared to the same period in the previous
periode yang sama tahun sebelumnya sebanyak 2.898 year of 2,898 employees. This decline is more due to
orang karyawan. Penurunan ini lebih disebabkan oleh optimization related to organizational structure and the
optimalisasi terkait struktur organisasi dan jumlah SDM. number of human resources.
Demografi Karyawan Berdasarkan Level Organisasi (orang)
Employee Demographics by Organizational Level (people)
2025 2024
Level Organisasi Komposisi Komposisi
Organizational Level Pria Wanita Jumlah (%) Pria Wanita Jumlah (%)
Male Female Total Composition Male Female Total Composition
(%) (%)
Division Head EVP SVP 22 6 28 1,20 22 2 24 0,83
Regional Head SVP REG BISNIS 2 2 4 0,17 4 3 7 0,24
Dept Head VP 58 21 79 3,38 59 19 78 2,69
Branch Manager/Area Head 23 17 40 1,71 29 11 40 1,38
Manager 342 135 477 20,44 331 141 472 16,29
Coordinator 108 131 239 10,24 124 146 270 9,32
Officer 424 490 914 39,16 583 620 1.203 41,51
Clerical 317 236 553 23,69 454 350 804 27,74
Non Staff - - - - - - - -
Jumlah | Total 1.296 1.038 2.334 100,00 1.606 1.292 2.898 100,00
100 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan Company Profile
Demografi Karyawan Berdasarkan Tingkat Pendidikan (orang)
Employee Demographics by Education Level (people)
2025 2024
Tingkat Pendidikan Komposisi Komposisi
Level of Education Pria Wanita Jumlah (%) Pria Wanita Jumlah (%)
Male Female Total Composition Male Female Total Composition
(%) (%)
SMA
4 4 8 0,34 7 6 13 0,45
Senior High School
Diploma - Sarjana
1.201 991 2.192 93,92 1.501 1.241 2.742 94,62
Diploma - Bachelor’s Degree
Pasca Sarjana - Doktoral
91 43 134 5,74 98 45 143 4,93
Master - Doctorate Degree
Jumlah | Total 1.296 1.038 2.334 100,00 1.606 1.292 2.898 100,00
Demografi Karyawan Berdasarkan Status Kepegawaian (orang)
Employee Demographics by Employment Status (people)
2025 2024
Status Kepegawaian Komposisi Komposisi
Employment Status Pria Wanita Jumlah (%) Pria Wanita Jumlah (%)
Male Female Total Composition Male Female Total Composition
(%) (%)
Karyawan Tetap
1.161 906 2.067 88,56 1.363 1.007 2.370 81,78
Permanent Employees
Karyawan Tidak Tetap (Kontrak)
Non-permanent Employee 135 132 267 11,44 243 285 528 18,22
(Contract)
Jumlah | Total 1.296 1.038 2.334 100,00 1.606 1.292 2.898 100,00
Demografi Karyawan Berdasarkan Rentang Usia (orang)
Employee Demographics by Age Range (people)
2025 2024
Rentang Usia Komposisi Komposisi
Age Range Pria Wanita Jumlah (%) Pria Wanita Jumlah (%)
Male Female Total Composition Male Female Total Composition
(%) (%)
20-24 Tahun | 20-24 Years Old 38 83 121 5,18 120 209 329 11,35
25-29 Tahun | 25-29 Years Old 203 276 479 20,52 294 339 633 21,84
30-34 Tahun | 30-34 Years Old 253 232 485 20,78 344 274 618 21,33
35-39 Tahun | 35-39 Years Old 328 202 530 22,71 380 215 595 20,53
40-44 Tahun | 40-44 Years Old 242 120 362 15,51 246 152 398 13,73
45-49 Tahun | 45-49 Years Old 144 94 238 10,20 132 78 210 7,25
50-54 Tahun | 50-54 Years Old 65 25 90 3,86 70 20 90 3,11
>55 Tahun | >55 Years Old 23 6 29 1,24 20 5 25 0,86
Jumlah | Total 1.296 1.038 2.334 100,00 1.606 1.292 2.898 100,00
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Transformation towards a Stronger Sustainable and Inclusive Growth
Demografi Karyawan Berdasarkan Masa Kerja (orang)
Employee Demographics by Years of Service (people)
2025 2024
Masa Kerja Komposisi Komposisi
Years of Service Pria Wanita Jumlah (%) Pria Wanita Jumlah (%)
Male Female Total Composition Male Female Total Composition
(%) (%)
<5 Tahun | <5 Years 583 533 1116 47,81 756 740 1.496 51,62
> 5-10 Tahun | > 5-10 Years 175 169 344 14,74 254 177 431 14,87
> 10-15 Tahun | > 10-15 Years 288 169 457 19,58 344 186 530 18,29
> 15-20 Tahun| > 15-20 Years 125 68 193 8,27 127 93 220 7,59
> 20-25 Tahun | > 20-25 Years 88 67 155 6,64 74 74 148 5,11
> 25-30 Tahun | > 25-30 Years 32 31 63 2,70 41 19 60 2,07
>30 Tahun | >30 Years 5 1 6 0,26 10 3 13 0,45
Jumlah | Total 1.296 1.038 2.334 100,00 1.606 1.292 2.898 100,00
Realisasi Biaya Pelatihan dan Realization of Training and
Pengembangan Kompetensi Competency Development Costs
Mengacu pada Surat Keputusan Direksi Bank Indonesia According to the Decree of Bank Indonesia’s Board of
No. 31/310/KEP/DIR/1999 tentang Penyediaan Dana Directors No. 31/310/KEP/DIR/1999 on the Provision
Untuk Pengembangan Kualitas Sumber Daya Manusia of Funds for Developing Human Resources Quality
Bank Umum, bahwa Bank wajib menyediakan dana of Commercial Banks, Banks are required to provide
pendidikan (BPL) sekurang-kurangnya 3,5% dari education funds (BPL) of at least 3.5% of the current
anggaran pengeluaran SDM tahun berjalan/Biaya year’s HR expenditure budget/Labor Costs (BTK).
Tenaga Kerja (BTK).
Informasi mengenai realisasi biaya program pelatihan Information on the realization of employee training
dan pengembangan karyawan dapat di lihat di Laporan and development program costs can be seen in the
Keberlanjutan. Sustainability Report.
102 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan Company Profile
Struktur dan Komposisi Pemegang Saham
Structure and Composition of Shareholders
KB Financial
Group Inc.
100%
STIC Eugene
Public <5%
Star Holding Inc.
16,98% 16,14%
66,88%
Komposisi Pemegang Saham
Shareholders Composition
1 Januari 2025 31 Desember 2025
January 1, 2025 December 31, 2025
Pemegang Saham
Jumlah Saham Jumlah Nominal Kepemilikan Jumlah Saham Jumlah Nominal Kepemilikan
Shareholders (Lembar) (Rp-ribu) (%) (Lembar) (Rp-ribu) (%)
Number of Shares Nominal Amount Ownership Number of Shares Nominal Amount Ownership
(Sheet) (IDR-thousand) (%) (Sheet) (IDR-thousand) (%)
KB Kookmin Bank 125.655.736.951 12.565.573.695 66,88 125.655.736.951 12.565.573.695 66,88
STIC Eugene Star
31.900.000.000 3.190.000.000 16,98 31.900.000.000 3.190.000.000 16,98
Holding Inc.
Public <5%* 30.331.802.919 3.244.426.274 16,14 30.331.802.919 3.244.426.274 16,14
Total Modal disetor dan
Ditempatkan
187.887.539.870 18.999.999.969 100,00 187.887.539.870 18.999.999.969 100,00
Total Paid-in and Issued
Capital
* Termasuk Saham Anggota Dewan Komisaris & Direksi Bank | Including Shares of Members of the Board of Commissioners & Board of Directors of the Bank
Laporan Tahunan 2025 Annual Report 103
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Transformation towards a Stronger Sustainable and Inclusive Growth
Komposisi Kepemilikan Saham KB Bank
KB Bank Share Ownership Composition
1 Januari 2025 31 Desember 2025
January 1, 2025 December 31, 2025
Kepemilikan Saham
Jumlah Pemegang Jumlah Saham Kepemilikan Jumlah Pemegang Jumlah Saham Kepemilikan
Share Ownership Saham (Lembar) (%) Saham (Lembar) (%)
Number of Number of Shares Ownership Number of Number of Shares Ownership
Shareholders (Sheet) (%) Shareholders (Sheet) (%)
PEMODAL NASIONAL | NATIONAL INVESTORS
Perorangan Indonesia
71.218 22.048.104.315 11,73 79.224 22.854.551.349 12,16
Indonesian Individuals
Koperasi
30 905.628.839 0,48 30 901.770.239 0,48
Cooperatives
Yayasan
2 3.099.962 0,00 4 3.100.824 0,00
Foundation
Dana Pensiun
8 18.028.342 0,01 7 18.028.342 0,01
Pension Fund
Asuransi
5 16.830.900 0,01 5 26.023.800 0,01
Insurance
Bank
2 17.594.220 0,01 2 17.594.220 0,01
Bank
Perseroan Terbatas
138 4.515.688.346 2,40 139 4.548.564.215 2,42
Limited Company
Reksadana
1 13.570.000 0,01 6 66.782.800 0,04
Mutual Funds
SUBTOTAL 71.404 27.538.544.924 14,66 79.417 28.436.415.789 15,13
PEMODAL ASING | FOREIGN INVESTOR
Perorangan Asing
95 168.810.385 0,09 96 204.960.864 0,11
Foreign Individuals
Badan Usaha Asing
59 160.180.184.561 85,25 52 159.246.163.217 84,76
Foreign Corporation
SUBTOTAL 154 160.348.994.946 85,34 148 159.451.124.081 84,87
TOTAL 71.558 187.887.539.870 100 79.565 187.887.539.870 100,00
20 Pemegang Saham Terbesar KB Bank (Per 31 Desember 2025)
The 20 Largest Shareholders of KB Bank (as of December 31, 2025)
Pemegang Saham Jumlah Saham (Lembar) Kepemilikan (%)
No. Status
Shareholders Number of Shares (Sheet) Ownership (%)
Badan Usaha Asing
1 Kookmin Bank Co., Ltd. 125.655.736.951 66,88
Foreign Corporation
Badan Usaha Asing
2 STIC Eugene Star Holdings Inc 31.900.000.000 16,98
Foreign Corporation
Perseroan Terbatas
3 PT Jasa Investindo 1.164.017.200 0,62
Limited Liability Company
Perseroan Terbatas
4 PT Perusahaan Pengelola Aset (Persero) 678.875.412 0,36
Limited Liability Company
Perseroan Terbatas
5 KB Finansia Multi Finance, PT 540.000.000 0,29
Limited Liability Company
Koperasi Perkayuan APKINDO Koperasi
6 460.783.125 0,25
(KOPKAPINDO) Cooperative
Badan Usaha Asing
7 General Resources Asia Limited 436.038.500 0,23
Foreign Corporation
Badan Usaha Asing
8 New Luck Holdings Limited 432.195.995 0,23
Foreign Corporation
104 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan Company Profile
Pemegang Saham Jumlah Saham (Lembar) Kepemilikan (%)
No. Status
Shareholders Number of Shares (Sheet) Ownership (%)
Perorangan Indonesia
9 Ki Sun Seo 421.477.300 0,22
Indonesian Individual
Perorangan Indonesia
10 Heru Budihartono 370.440.900 0,20
Indonesian Individual
Perseroan Terbatas
11 PPA Investasi Efek (AFS) 360.093,219 0,19
Limited Liability Company
Perseroan Terbatas
12 KB Valbury Sekuritas, PT 360.000.000 0,19
Limited Liability Company
Koperasi
13 Koperasi Simpan Pinjam Jasa 347.476.000 0,18
Cooperative
Perorangan Indonesia
14 Go Kiong Hwoo 265.534.400 0,14
Indonesian Individual
Perorangan Indonesia
15 Alex Lissan 218.510.000 0,11
Indonesian Individual
Perorangan Indonesia
16 DRH. Allen Marbun 200.338.986 0,11
Indonesian Individual
Perorangan Indonesia
17 Nurwati B. 195.590.600 0,10
Indonesian Individual
Perseroan Terbatas
18 Kookmin Best Insurance Indonesia, PT. 180.000.000 0,10
Limited Liability Company
UBS AG Singapore Non-Treaty Omnibus Badan Usaha Asing
19 180.000.000 0,10
Account Foreign Corporation
Perorangan Indonesia
20 Gueinam Kim 177.549.893 0,09
Indonesian Individual
Komposisi Pemegang Saham dengan Kepemilikan Saham 5% atau Lebih
Shareholders Composition with Share Ownership of 5% or more
1 Januari 2025 31 Desember 2025
January 1, 2025 December 31, 2025
Nama Pemegang Saham
Jumlah Saham Kepemilikan Jumlah Saham Kepemilikan
Name of Shareholders (Lembar) (%)
Status (Lembar) (%)
Number of Shares Ownership Status
Number of Shares Ownership
(Sheet) (%) (Sheet) (%)
Badan Usaha Badan Usaha
Asing Asing
Kookmin Bank Co., Ltd. 125.655.736.951 66,88 125.655.736.951 66,88
Foreign Foreign
Corporation Corporation
Badan Usaha Badan Usaha
STIC Eugene Star Asing Asing
31.900.000.000 16,98 31.900.000.000 16,98
Holdings Inc. Foreign Foreign
Corporation Corporation
Komposisi Pemegang Saham dengan Kepemilikan Kurang dari 5%
Shareholders Composition with Ownership of Less than 5%
1 Januari 2025 31 Desember 2025
January 1, 2025 December 31, 2025
Kepemilikan Saham
Jumlah Pemegang Jumlah Saham Kepemilikan Jumlah Pemegang Jumlah Saham Kepemilikan
Share Ownership Saham (Lembar) (%) Saham (Lembar) (%)
Number of Number of Shares Ownership Number of Number of Shares Ownership
Shareholders (Sheet) (%) Shareholders (Sheet) (%)
Perorangan Indonesia
71.218 22.048.104.315 11,73 79.224 22.854.551.349 12,16
Indonesian Individuals
Koperasi 901.770.239
30 905.628.839 0,48 30 0,48
Cooperatives
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Transformation towards a Stronger Sustainable and Inclusive Growth
1 Januari 2025 31 Desember 2025
January 1, 2025 December 31, 2025
Kepemilikan Saham
Jumlah Pemegang Jumlah Saham Kepemilikan Jumlah Pemegang Jumlah Saham Kepemilikan
Share Ownership Saham (Lembar) (%) Saham (Lembar) (%)
Number of Number of Shares Ownership Number of Number of Shares Ownership
Shareholders (Sheet) (%) Shareholders (Sheet) (%)
Yayasan
2 3.099.962 0,00 4 3.100.824 0,00
Foundation
Dana Pensiun
8 18.028.342 0,01 7 18.028.342 0,01
Pension Fund
Asuransi 26.023.800
5 16.830.900 0,01 5 0,01
Insurance
Bank 17.594.220
2 17.594.220 0,01 2 0,01
Bank
Perseroan Terbatas
138 4.515.688.346 2,40 139 4.548.564.215 2,42
Limited Company
Reksadana
1 13.570.000 0,01 6 66.782.800 0,04
Mutual Funds
Sub Total 71.404 27.538.544.924 14,64 79.417 28.436.415.789 15,13
ASING | FOREIGN
Perorangan Asing 95
168.810.385 0,09 96 204.960.864 0,11
Foreign Individuals
Badan Usaha Asing
57 2.624.447.610 1,40 50 1.690.426.266 0,01
Foreign Corporation
Sub total 152 2.793.257.995 1,49 146 1.895.387.130 0,12
Total 71.556 30.331.802.919 16,14 79.563 30.331.802.919 16,14
Kepemilikan Saham Dewan Komisaris Share Ownership by the Board
dan Direksi of Commissioners and Board of
Directors
Kepemilikan Saham oleh Anggota Dewan Komisaris dan Direksi Bank per 1 Januari 2025
Share Ownership by Members of the Bank’s Board of Commissioners and Board of Directors as of January 1, 2025
Nama Pemegang Saham Jabatan Jumlah Saham (Lembar) Kepemilikan (%)
Name of Shareholder Position Number of Shares (Sheet) Ownership (%)
DEWAN KOMISARIS | BOARD OF COMMISSIONERS
Jerry Marmen Komisaris Utama | President Commissioner - -
Seng Hyup Shin* Wakil Komisaris Utama | Deputy President Commissioner 2.300.000 0,0012241
Nanang Supriyatno Komisaris | Commissioner - -
Tippy Joesoef Komisaris Independen | Independent Commissioner - -
Hae Wang Lee Komisaris Independen | Independent Commissioner - -
Stephen Liestyo Komisaris Independen | Independent Commissioner - -
DIREKSI | BOARD OF DIRECTORS
Woo Yeul Lee Direktur Utama | President Director 11.800.000 0,0062804
Robby Mondong Direktur | Director 5.107.000 0,0027181
Helmi Fahrudin Direktur | Director 2.483.951 0,0013220
Dodi Widjajanto Direktur | Director 2.000.088 0,0010645
Henry Sawali Direktur | Director 1.600.000 0,0008516
Jung Ho Han Direktur | Director 11.983.400 0,0063780
Jang Hyuk Im Direktur | Director - -
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
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Profil Perusahaan Company Profile
Kepemilikan Saham oleh Anggota Dewan Komisaris dan Direksi Bank per 31 Desember 2025
Share Ownership by Members of the Bank’s Board of Commissioners and Board of Directors as of December 31, 2025
Nama Pemegang Saham Jabatan Jumlah Saham (Lembar) Kepemilikan (%)
Name of Shareholder Position Number of Shares (Sheet) Ownership (%)
DEWAN KOMISARIS | BOARD OF COMMISSIONERS
Jerry Marmen Komisaris Utama | President Commissioner - -
Seng Hyup Shin* Wakil Komisaris Utama | Deputy President Commissioner 2.300.000 0,0012241
Stephen Liestyo Komisaris | Commissioner - -
Hae Wang Lee Komisaris Independen | Independent Commissioner - -
DIREKSI | BOARD OF DIRECTORS
Kunardy Darma, Lie Direktur Utama | President Director - -
Robby Mondong Direktur | Director 5.107.000 0,0027181
Dodi Widjajanto Direktur | Director 2.000.088 0,0010645
Henry Sawali Direktur | Director 1.600.000 0,0008516
Jung Ho Han Direktur | Director 11.776.300 0,0062677
Jang Hyuk Im Direktur | Director - -
Widodo Suryadi Direktur | Director 2.000.000 0,0010645
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
Pembelian/Penjualan Saham Dewan Purchase/Sales of Shares of the Board
Komisaris dan Direksi of Commissioners and the Board of
Directors
Mengacu pada Peraturan Otoritas Jasa Keuangan In accordance with Financial Services Authority
Nomor 6 Tahun 2024 tentang Laporan Kepemilikan Regulation Number 6 of 2024 on Reports of Ownership
atau Setiap Perubahan Kepemilikan Saham Perusahaan or Any Changes in Ownership of Public Company
Terbuka, setiap anggota Dewan Komisaris dan Direksi Shares, each member of the Board of Commissioners
diwajibkan untuk menyampaikan informasi kepada and Board of Directors is required to submit information
Bank mengenai kepemilikan dan setiap perubahan to the Bank regarding ownership and any changes in
kepemilikannya atas saham Bank. ownership of the Bank’s shares.
Pada tahun 2025, Bank telah melaporkan kepada In 2025, the Bank already reported to the Financial
Otoritas Jasa Keuangan transaksi pembelian dan/ Services Authority regarding transactions for the
atau penjualan saham Bank yang dimiliki oleh Direksi, purchase and/or sale of Bank shares owned by the
dengan rincian sebagai berikut: Board of Directors, with the following details:
Jumlah Jumlah
Saham Jumlah Saham
Sebelum Pembelian/ Setelah
Harga Saham Tanggal
Nama Jabatan Transaksi Penjualan Transaksi
No. Transaksi (Rp) Transaksi Pelaporan
Name Position (lembar) (lembar) (lembar)
Transactions Share Price Transaction Reporting
Number of Number of Number of
(IDR) Date
Shares Before Purchase/ Shares After
Transaction Sales (shares) Transaction
(shares) (shares)
1 Jerry Komisaris - - - - - - -
Marmen Utama
President
Commissioner
2 Seng Hyup Wakil - - - - - - -
Shin* Komisaris
Utama
Deputy
President
Commissioner
Laporan Tahunan 2025 Annual Report 107
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Transformation towards a Stronger Sustainable and Inclusive Growth
Jumlah Jumlah
Saham Jumlah Saham
Sebelum Pembelian/ Setelah
Harga Saham Tanggal
Nama Jabatan Transaksi Penjualan Transaksi
No. Transaksi (Rp) Transaksi Pelaporan
Name Position (lembar) (lembar) (lembar)
Transactions Share Price Transaction Reporting
Number of Number of Number of
(IDR) Date
Shares Before Purchase/ Shares After
Transaction Sales (shares) Transaction
(shares) (shares)
3 Stephen Komisaris - - - - - - -
Liestyo Independen
Independent
Commissioner
4 Hae Wang Komisaris - - - - - - -
Lee Independen
Independent
Commissioner
5 Kunardy Direktur - - - - - - -
Darma, Lie Utama
President
Director
6 Robby Direktur - - - - - - -
Mondong Director
7 Dodi Direktur - - - - - - -
Widjajanto Director
8 Henry Direktur - - - - - - -
Sawali Director
9 Jung Ho Direktur Penjualan 11.983.400 11.983.400 90 0 26 Agustus Telah laporkan
Han Director Sales 2025 kepada OJK
August 26, melalui surat
2025 20865/COSE/
VIII/2025
tanggal 28
Agustus 2025
Reported to OJK
through letter
20865/COSE/
VIII/2025 dated
August 28, 2025
Direktur Pembelian 0 11.776.400 68 11.776.400 10 Telah laporkan
Director Purchase November kepada OJK
2025 melalui surat
November 28008/COSE/
10, 2025 XI/2025 tanggal
11 November
2025
Reported to OJK
through letter
28008/COSE/
XI/2025 dated
November 11,
2025
10 Jang Hyuk Direktur - - - - - - -
Im Director
11 Widodo Direktur - - - - - - -
Suryadi Director
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
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Profil Perusahaan Company Profile
Informasi Pemegang Saham Utama Information on Major and Controlling
dan Pengendali Shareholders
Pemegang saham utama dan pengendali KB Bank The major and controlling shareholder of KB Bank
adalah Kookmin Bank Co., Ltd., perusahaan perbankan is Kookmin Bank Co., Ltd., a banking company from
asal Korea Selatan, KB Kookmin Bank merupakan bagian South Korea. KB Kookmin Bank is part of KB Financial
dari KB Financial Group, salah satu grup keuangan Group, one of the largest financial groups in South
terbesar di Korea Selatan. Bank yang berbasis di Korea Korea. This Korean-based bank was recorded as
tersebut tercatat sebagai bank dengan pencapaian the bank with the largest net income achievement
net income terbesar di Korea sepanjang tahun 2019. in Korea throughout 2019. KB Financial Group shares
Saham KB Financial Group tercatat di Korea Exchange have been listed on Korea Exchange (KRX) since
(KRX) sejak 10 Oktober 2008 dan di New York Stock October 10, 2008, and on New York Stock Exchange
Exchange (NYSE) sejak 29 September 2008. Total aset (NYSE) since September 29, 2008. KB Financial
KB Financial Group per 31 Desember 2025 mencapai Group’s total assets as of December 31, 2025, reached
KRW797,9 triliun (atau sekitar Rp9.299 triliun). KRW797.9 trillion (or around IDR 9,299 trillion).
Perusahaan itu telah mengembangkan sayapnya ke The company has expanded its wings into the global
pasar global dengan jaringan yang tersebar di Inggris, market with a network spread across the UK, USA,
Amerika Serikat, India, Tiongkok, Hong Kong, Jepang, India, China, Hong Kong, Japan, and New Zealand.
hingga Selandia Baru. Di Asia Tenggara, Kookmin In Southeast Asia, Kookmin expanded to Cambodia,
melakukan ekspansi ke Kamboja, Vietnam, Laos, Vietnam, Laos, Myanmar, and Indonesia.
Myanmar, dan Indonesia.
Jajaran Kepengurusan Kookmin Bank
Kookmin Bank Management Board
Nama Jabatan Nama Jabatan
Name Position Name Position
Lee Hwan Joo1) President Director Lee Sung Hee Director
Lee Seong Jae1) Executive Audit Committee Lee Soo Jin2) Director
Park Byung Gon1) Vice President Director Lee Jong Min Director
Kang Nam Chae Director Cho Young Seo Director
Go Deok Kyun Director Choi Seok Moon Director
Kwak San Eop Director Kim Byeong Jib Managing Director
Kim Jin Sam Director Park Young Jin2) Managing Director
Park Seon Hyeon Director Park Jin Young3) Managing Director
Park Young Se Director Yoo Hyun Sik Managing Director
Seo Young Ik Director Lee Kyeong Jong Managing Director
Song Byeong Cheol Director Lee Yoon Seok Managing Director
Song Young Hoon Director Lee Jae Yong Managing Director
Shim Jae Seong Director Lee Jun Ho3) Managing Director
Oh Sang Won Director Jeong Min Soo Managing Director
Yoon Jun Tae Director
Yeoido Office
Kantor Pusat #26, Gukjegeumyung-ro 8-gil
Head Office Yeongdeungpo-gu
Seoul. Telepon | Telephone: 82-2-2073-7114
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Transformation towards a Stronger Sustainable and Inclusive Growth
Kronologi Penerbitan dan/atau Pencatatan Saham
Share Issuance and/or Listing Chronology
Kronologi Penerbitan Saham Chronology of Share Issuance
KB Bank melakukan Penawaran Umum Saham Perdana KB Bank conducted an Initial Public Offering of
atas 843.765.500 lembar saham Seri B dengan nilai 843,765,500 Series B shares with a nominal value of
nominal Rp100 (nilai penuh) per saham pada 10 Juli IDR 100 (full amount) per share on Indonesia Stock
2006 di Bursa Efek Indonesia. Exchange on July 10, 2006.
Adapun kronologis pencatatan saham KB Bank sejak The chronology of KB Bank’s share listings from the
penawaran umum tersebut hingga saat ini adalah initial public offering to the present is as follows:
sebagai berikut:
Daftar Kronologi Penerbitan dan/atau Pencatatan Saham diuraikan melalui tabel di bawah ini:
The List of Chronology of Share Issuance and/or Listing is described in the table below:
Nilai Modal Ditempatkan dan Disetor
Harga Jumlah Issued and Paid-Up Capital
Aksi Nominal
Penawaran Saham yang
Tanggal Korporasi (Rp)
No. (Rp) Diterbitkan Total Nilai Nominal Total Harga
Date Corporate Price
Offering Published Jumlah Saham (Rp) Penawaran (Rp)
Action Nominal
Price (IDR) Share Amount Stock Amount Total Nominal Value Total Offering Price
(IDR)
(IDR) (IDR)
1 30 Juni Initial Public 100 350 843.765.500 5.603.765.550 84.376.550.000 295.317925.000
2006 Offering
June 30,
2006
2 30 hari MSOP 100 370 47.864.000 5.651.629.550 47.864.000.000 17.709.680.000
bursa sejak
tanggal 10
Juli 2007
30 exchange
days since
July 10,
2007
3 30 hari MSOP 100 370 39.370.500 5.691.000.050 39.370.500.000 14.567.085.000
bursa sejak
tanggal 1
November
2007
30 exchange
days since
November
1, 2007
4 30 hari MSOP 100 370 740.500 5.691.740.550 740.500.000 273.985.000
bursa sejak
tanggal 10
Juli 2008
30 exchange
days since
July 10,
2008
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Profil Perusahaan Company Profile
Nilai Modal Ditempatkan dan Disetor
Harga Jumlah Issued and Paid-Up Capital
Aksi Nominal
Penawaran Saham yang
Tanggal Korporasi (Rp)
No. (Rp) Diterbitkan Total Nilai Nominal Total Harga
Date Corporate Price
Offering Published Jumlah Saham (Rp) Penawaran (Rp)
Action Nominal
Price (IDR) Share Amount Stock Amount Total Nominal Value Total Offering Price
(IDR)
(IDR) (IDR)
5 30 hari MSOP 100 370 780.500 5.692.521.050 780.500.000 288.785.000
bursa sejak
tanggal 1
November
2008
30 exchange
days since
November
1, 2008
6 30 hari MSOP 100 370 7.156.500 5.699.677550 7.156.500.000 2.647905.000
bursa sejak
tanggal 10
Juli 2009
30 exchange
days since
July 10,
2009
7 30 hari MSOP 100 370 1.092.000 5.700.769.550 1.092.000.000 404.040.000
bursa sejak
tanggal 1
November
2009
30 exchange
days since
November
1, 2009
8 26 Penawaran 100 415 286.050.768 5.986.820.318 28.605.076.800 118.711.068.720
November Umum
2009 Terbatas I
November Limited
26, 2009 Public
Offering I
9 30 hari MSOP 100 370 129.687500 6.116.507.818 129.687500.000 47.984.375.000
bursa sejak
tanggal 10
Juli 2010
30 exchange
days since
July 10,
2010
10 30 hari MSOP 100 370 16.254.500 6.132.762.318 16.254.500.000 6.014.165.000
bursa sejak
tanggal 1
November
2010
30 exchange
days since
November
1, 2010
11 26 Januari Penawaran 100 520 1.787.960.495 7.920.722.813 178.796.049.500 929.739.457.400
2011 Umum
January 26, Terbatas II
2010 (PUT II)
Limited
Public
Offering II
(LPO II)
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Transformation towards a Stronger Sustainable and Inclusive Growth
Nilai Modal Ditempatkan dan Disetor
Harga Jumlah Issued and Paid-Up Capital
Aksi Nominal
Penawaran Saham yang
Tanggal Korporasi (Rp)
No. (Rp) Diterbitkan Total Nilai Nominal Total Harga
Date Corporate Price
Offering Published Jumlah Saham (Rp) Penawaran (Rp)
Action Nominal
Price (IDR) Share Amount Stock Amount Total Nominal Value Total Offering Price
(IDR)
(IDR) (IDR)
12 30 hari MSOP 100 370 12.705.000 7.933.427.813 12.705.000.000 4.700.850.000
bursa sejak
tanggal 10
Juli 2011
30 exchange
days since
July 10,
2011
13 30 hari MSOP 100 370 269.000 7.933.696.813 269.000.000 99.530.000
bursa sejak
tanggal 01
November
2011
30 exchange
days since
November
1, 2011
14 30 hari MSOP 100 370 14.346.000 7.948.042.813 14.346.000.000 5.308.020.000
bursa sejak
tanggal 10
Juli 2012
30 exchange
days since
July 10,
2012
15 30 hari MSOP 100 370 680.500 7.948.723.313 680.500.000 251.785.000
bursa sejak
tanggal 1
November
2012
30 exchange
days since
November
1, 2012
16 30 hari MSOP 100 370 352.500 7.949.075.813 352.500.000 130.425.000
bursa sejak
tanggal
2 Januari
2013
30 exchange
days since
January 2,
2013
17 30 hari MSOP 100 370 9.954.500 7.959.030.313 9.954.500.000 3.683.165.000
bursa sejak
tanggal 25
Mei 2013
30 exchange
days since
May 25,
2013
18 07 Januari Penawaran 100 660 1.106.252.141 9.065.282.454 110.625.214.100 730.126.413.000
2014 Umum
January 07, Terbatas III
2014 (PUT III)
Limited
Public
Offering III
(LPO III)
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Profil Perusahaan Company Profile
Nilai Modal Ditempatkan dan Disetor
Harga Jumlah Issued and Paid-Up Capital
Aksi Nominal
Penawaran Saham yang
Tanggal Korporasi (Rp)
No. (Rp) Diterbitkan Total Nilai Nominal Total Harga
Date Corporate Price
Offering Published Jumlah Saham (Rp) Penawaran (Rp)
Action Nominal
Price (IDR) Share Amount Stock Amount Total Nominal Value Total Offering Price
(IDR)
(IDR) (IDR)
19 27 Juli 2018 Penawaran 100 570 2.565.288.316 11.651.908.748 256.528.831.600 1.462.214.340.120
July 27, Umum
2018 Terbatas
(PUT) IV
Limited
Public
Offering IV
(LPO IV)
20 30 Juli 2020 Penawaran 100 180 4.660.763.499 16.312.672.247 466.076.349.900 838.937.429.820
July 30, Umum
2020 Terbatas
(PUT) V
Limited
Public
Offering V
(LPO V)
21 21 Private 100 190 16.360.578.947 32.673.251.194 1.636.057.894.700 3.108.509.999.930
September Placement
2020
September
21, 2020
22 8 November Penawaran 100 200 35.214.288.984 67.887.540.178 7.000.000.000.000 7.042.857.796.800
2021 Umum
November Terbatas
8, 2021 (PUT) VI
Limited
Public
Offering
(LPO) VI
23 5 Mei 2023 Penawaran 100 100 119.999.999.692 187.887.539.870 18.999.999.969.200 11.999.999.969.200
May 5, Umum
2023 Terbatas
(PUT) VII
Limited
Public
Offering
(LPO) VI
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Transformation towards a Stronger Sustainable and Inclusive Growth
Kronologi Penerbitan dan/atau Pencatatan
Efek Lainnya
Chronology of Issuance and/or Listing of Other Securities
Tanggal Nominal Rating
Nama Obligasi dan Tanggal
Jatuh Tenor (dalam Rp
Sukuk Penerbitan Kupon Mata Uang
Tempo (Tahun) miliar)
Name of Bonds and Issuance Coupon Currency
Maturity Tenor (Year) Nominal (in 2025 2024
Sukuk Date
Date Billion IDR)
Penerbitan Obligasi 31 Mei 1989 25 Mei 1994 6 - Rupiah 30 * *
Bond Issuance May 31, May 25,
1989 1994
Obligasi Seri A Bank 30 Juni 10 Juli 2008 5 - Rupiah 319 * *
Bukopin II Tahun 2003 July 10,
2003 June 30, 2008
Bank Bukopin II 2003
Series A Bonds Year
2003
Obligasi 30 Juni 10 Juli 2008 10 - Rupiah 236 * *
Subordinasi Seri B 2003 July 10,
Bank Bukopin Tahun June 30, 2008
2003 2003
Bank Bukopin Series
B Subordination
Bonds Year 2003
Obligasi Syariah 30 Juni 10 Juli 2008 6 - Rupiah 45 * *
Mudharabah Bank 2003 July 10,
Bukopin Tahun June 30, 2008
2003 2003
Bank Bukopin
Syariah
Mudharabah Bonds
Year 2003
Obligasi Subordinasi 6 Maret 6 Maret 7 9,25% p.a Rupiah 1.500 * *
Berkelanjutan I 2012 2019
Bank Bukopin Tahap March 6, March 6,
I Tahun 2012 2012 2019
Shelf-registered
Subordination
Bonds I Bank
Bukopin Trance I
Year 2012
Obligasi Subordinasi 30 Juni 2015 30 Juni 2022 7 12% p.a Rupiah 400 * *
Berkelanjutan II June 30, June 30,
Bank Bukopin Tahap 2015 2022
I Tahun 2015
Shelf-registered
Subordination
Bonds II Bank
Bukopin Trance I
Year 2015
Obligasi Subordinasi 28 Februari 28 Februari 7 11% p.a Rupiah 1.405 * *
Berkelanjutan II 2017 2024
Bank Bukopin Tahap February 28, February 28,
II Tahun 2017 2017 2024
Shelf-registered
Subordination
Bonds II Bank
Bukopin Trance II
Year 2017
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Profil Perusahaan Company Profile
Tanggal Nominal Rating
Nama Obligasi dan Tanggal
Jatuh Tenor (dalam Rp
Sukuk Penerbitan Kupon Mata Uang
Tempo (Tahun) miliar)
Name of Bonds and Issuance Coupon Currency
Maturity Tenor (Year) Nominal (in 2025 2024
Sukuk Date
Date Billion IDR)
Obligasi 9 September 9 September 3 6,25% p.a Rupiah 1.000 * AAA(idn)
Berkelanjutan I Bank 2021 2024 Fitch Rating
KB Bukopin Tahap I September September
Tahun 2021 9, 2021 9, 2024
Shelf-Registered
Bonds I Bank KB
Bukopin Trance I
Year 2021
Obligasi Subordinasi 9 September 9 September 5 8% p.a Rupiah 315 AA(idn) AA(idn)
Berkelanjutan III 2021 2026 Fitch Rating Fitch Rating
Bank KB Bukopin September September
Tahap I Tahun 2021 9, 2021 9, 2026
Seri A
Shelf-Registered
Subordination
Bonds III Bank KB
Bukopin Trance I
Year 2021 Series A
Obligasi Subordinasi 9 September 9 September 7 8,90% p.a Rupiah 685 AA(idn) AA(idn)
Berkelanjutan III 2021 2028 Fitch Rating Fitch Rating
Bank KB Bukopin September September
Tahap I Tahun 2021 9, 2021 9, 2028
Seri B
Shelf-Registered
Subordination
Bonds III Bank KB
Bukopin Trance I
Year 2021 Series B
Senior Unsecured 30 Oktober 30 Oktober 3 5,658% p.a USD 0,3 BBB (stable) BBB (stable)
Notes 2024 2027 Fitch Fitch
October 30, October 30, Ratings Ratings
2024 2027
Obligasi 4 Juli 2025 4 Juli 2028 3 6,80% Rupiah 136.010 AAA(idn) n/a
Berkelanjutan II KB July 4, 2025 July 4, 2028 Fitch Rating
Bank Tahap I Tahun
2025
Shelf-Registered
Bonds II KB Bank
Phase I Year 2025
Obligasi Subordinasi 4 Juli 2025 4 Juli 2030 5 7,25% Rupiah 50 AA(idn) n/a
Berkelanjutan IV KB July 4, 2025 July 4, 2030 Fitch Rating
Bank Tahap I Tahun
2025 Seri A
Shelf-Registered
Subordinated Bonds
IV KB Bank Phase I
Year 2025 Series A
Obligasi Subordinasi 4 Juli 2025 4 Juli 2032 7 7,70% Rupiah 198 AA(idn) n/a
Berkelanjutan IV KB July 4, 2025 July 4, 2032 Fitch Rating
Bank Tahap I Tahun
2025 Seri B
Shelf-Registered
Subordinated Bonds
IV KB Bank Phase I
Year 2025 Series B
Obligasi 29 Agustus 9 September 1 6,45% Rupiah 800 AAA(idn) n/a
Berkelanjutan II KB 2025 2026 Fitch Rating
Bank Tahap II Tahun August 29, September
2025 Seri A 2025 9, 2026
Shelf-Registered
Bonds II KB Bank
Phase II Year 2025
Series A
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Transformation towards a Stronger Sustainable and Inclusive Growth
Tanggal Nominal Rating
Nama Obligasi dan Tanggal
Jatuh Tenor (dalam Rp
Sukuk Penerbitan Kupon Mata Uang
Tempo (Tahun) miliar)
Name of Bonds and Issuance Coupon Currency
Maturity Tenor (Year) Nominal (in 2025 2024
Sukuk Date
Date Billion IDR)
Obligasi 29 Agustus 29 Agustus 3 6,80% Rupiah 1.333,5 AAA(idn) n/a
Berkelanjutan II KB 2025 2028 Fitch Rating
Bank Tahap II Tahun August 29, August 29,
2025 Seri B 2025 2028
Shelf-Registered
Bonds II KB Phase II
Year 2025 Series B
Obligasi 29 Agustus 29 Agustus 5 6,85% Rupiah 20 AAA(idn) n/a
Berkelanjutan II KB 2025 2030 Fitch Rating
Bank Tahap II Tahun August 29, August 29,
2025 Seri C 2025 2030
Shelf-Registered
Bonds II KB Bank
Phase II Year 2025
Series C
*Sudah Lunas | Already Paid
Informasi Tentang Entitas Anak dan
Entitas Asosiasi
Information About Subsidiaries and Associated Entities
Kepemilikan Jumlah Aset
Tahun Tahun Bidang Saham Bank Status (Rp-juta)
Nama Entitas Anak
Domisili Pendirian Penyertaan Usaha (%) Operasi Total Assets
Name of
Domicile Establishment Acquiring Line of Bank’s Share Operational (IDR-million)
Subsidiaries
Year Year Business Ownership Status
(%) 2025 2024
PT KB Bukopin Jl. Melawai 1983 1994 Pembiayaan 99,24 Beroperasi 1.194.657 667.748
Finance No. 66, Operating
Kramat Financing
Pela, Kec.
Kebayoran
Baru Jakarta
Selatan
12160
PT Bank KB Bukopin Jl. Salemba 1990 2008 Perbankan 95,92 Beroperasi 9.334.702 8.644.906
Syariah Raya No. berbasis Operating
55 Jakarta prinsip Islami
Pusat 10440 Islamic
based
banking
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Profil Perusahaan Company Profile
PT KB Bukopin Finance PT KB Bukopin Finance
PT KB Bukopin Finance (“KBBF”) didirikan pada PT KB Bukopin Finance (“KBBF”) was established
tanggal 11 Maret 1983 berdasarkan akta notaris on March 11, 1983, based on notarial deed No. 5 of
No. 5 dari Notaris Tan A Sioe, S.H., dan bergerak dalam Notary Tan A. Sioe, S.H., and operates as a leasing
bidang leasing (perusahaan pembiayaan). Anggaran company (finance company). The Company’s Articles
dasar Perusahaan telah mengalami beberapa kali of Association have been amended several times, most
perubahan, terakhir dengan Akta Notaris Linsia, S.H., recently by Notarial Deed No. 1092 of Linsia, S.H.,
M.Kn., No. 1092 tanggal 25 Oktober 2023, sehubungan M.Kn., dated October 25, 2023, in connection with an
dengan peningkatan modal ditempatkan dan disetor increase in the Company’s issued and paid-up capital.
Perusahaan.
Rapat Umum Pemegang Saham Luar Biasa An Extraordinary General Meeting of Shareholders
(RUPSLB) menyetujui untuk melakukan perubahan (EGMS) approved the change of the Company’s name
nama Perseroan dari PT Bukopin Finance menjadi from PT Bukopin Finance to PT KB Bukopin Finance
PT KB Bukopin Finance (“KBBF”) yang dituangkan ke (“KBBF”), as outlined in Deed No. 06 dated June 28,
dalam Akta No. 06 tanggal 28 Juni 2021 dan telah 2021, and has received approval from the Ministry of
mendapat persetujuan dari Kementerian Hukum Dan Law and Human Rights of the Republic of Indonesia
Hak Asasi Manusia RI melalui Keputusan Menteri under the Decree No. AHU0041490.AH.01.02.TAHUN
Hukum Dan Hak Asasi Manusia No. AHU0041490. 2021.
AH.01.02.TAHUN 2021.
Berdasarkan akta No. 1092 tanggal 25 Oktober Based on deed No. 1092 dated October 25, 2023, issued
2023 dari Notaris Linsia, S.H., M.Kn., Perusahaan by Notary Linsia, S.H., M.Kn., the Company increased
menambah setoran modal pada KBBF sebesar its capital injection into KBBF by 118,580 shares with a
118.580 saham dengan nilai nominal seluruhnya total nominal value of IDR592,900,000,000, increasing
sebesar Rp592.900.000.000 sehingga meningkatkan the Company’s ownership percentage in KBBF from
persentase kepemilihan perusahaan pada KBBF dari 97.03% to 99.24%.
97,03% menjadi 99,24%.
Berdasarkan Rapat Dewan Komisaris pada Based on the Board of Commissioners’ Meeting on
tanggal 23 Juni 2025 dengan agenda divestasi June 23, 2025, with the agenda of divestment of
PT KB Bukopin Finance, rencana tersebut telah PT KB Bukopin Finance, the plan was approved by
disetujui berdasarkan Surat Direksi No. 14722/PDI/ Board of Directors’ Letter No. 14722/PDI/VI/2025 dated
VI/2025 tanggal 25 Juni 2025. Selanjutnya, pada 1 Juli June 25, 2025. Furthermore, on July 1, 2025, the Bank
2025, Bank telah menandatangani Sales and Purchase signed a Sales and Purchase Agreement with JB Woori
Agreement dengan JB Woori Capital untuk melepas Capital to divest 85% of the Bank’s share ownership in
85% kepemilikan saham Bank di KBBF sebagai bagian KBBF as part of the Bank’s strategic move to strengthen
dari langkah strategis Bank untuk memperkuat fokus its focus on its core business. The divestment plan has
pada bisnis inti. Rencana divestasi tersebut juga telah also received approval from the Financial Services
memperoleh persetujuan dari Otoritas Jasa Keuangan Authority under letter No. S-173/PB.31/2025 dated
melalui surat No. S-173/PB.31/2025 tanggal 13 September 13, 2025.
September 2025.
PT Bank KB Bukopin Syariah PT Bank KB Bukopin Syariah
PT Bank KB Bukopin Syariah (“KBBS”) sebagai PT Bank KB Bukopin Syariah (“KBBS”), a bank operating
bank yang beroperasi dengan prinsip syariah yang under Sharia principles, began with the acquisition
bermula masuknya konsorsium PT Bank Bukopin of PT Bank Persyarikatan Indonesia (a conventional
Tbk diakuisisinya PT Bank Persyarikatan Indonesia bank) by PT Bank Bukopin, Tbk. The acquisition
(sebuah bank konvensional) oleh PT Bank Bukopin, process took place in stages from 2005 to 2008.
Tbk, proses akuisisi tersebut berlangsung secara PT Bank Persyarikatan Indonesia, formerly known as
bertahap sejak 2005 hingga 2008, dimana PT Bank PT Bank Swansarindo Internasional, was established
Persyarikatan Indonesia yang sebelumnya bernama in Samarinda, East Kalimantan, pursuant to Deed
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Transformation towards a Stronger Sustainable and Inclusive Growth
PT Bank Swansarindo Internasional didirikan di Number 102 dated July 29, 1990. It is a commercial
Samarinda, Kalimantan Timur berdasarkan Akta bank that obtained Decree of the Minister of Finance
No. 102 tanggal 29 Juli 1990 merupakan bank umum Number 1.659/KMK.013/1990 dated December 31,
yang memperolah Surat Keputusan Menteri Keuangan 1990, on the Granting of a Business Merger Permit for
No. 1.659/ KMK.013/1990 tanggal 31 Desember 1990 2 (two) Market Banks and the Upgrade of its Status
tentang Pemberian Izin Peleburan Usaha 2 (dua) Bank to a Commercial Bank under the name PT Bank
Pasar dan Peningkatan Status Menjadi Bank Umum Swansarindo Internasional. The Company’s operational
dengan nama PT Bank Swansarindo Internasional yang activities were based on a Bank Indonesia (BI) Decree.
memperoleh kegiatan operasi berdasarkan surat Bank No. 24/1/UPBD/PBD2/Smr dated May 1, 1991, on the
Indonesia (BI) No. 24/1/UPBD/PBD2/Smr tanggal 1 Mei Granting of Commercial Bank Business Licenses and
1991 tentang Pemberian Izin Usaha Bank Umum dan the Relocation of Bank Offices.
Pemindahan Kantor Bank.
Pada tanggal 30 Juni 2021 Rapat Umum Pemegang On June 30, 2021, the Extraordinary General Meeting
Saham Luar Biasa (RUPSLB) menyetujui untuk of Shareholders (EGMS) approved the change of the
melakukan perubahan nama Perseroan dari BSB Company’s name from BSB to PT Bank KB Indonesia
menjadi PT Bank KB Indonesia Syariah (“KBBS”) Syariah (“KBBS”), as outlined in Deed No. 02 dated
yang dituangkan ke dalam Akta No. 02 tanggal 6 Juli July 6, 2021. The Determination of the Use of a Bank
2021 dan telah mendapat persetujuan Penetapan Business License with a New Name was approved by
Penggunaan Izin Usaha Bank dengan Nama Baru dari the Financial Services Authority (OJK) under Letter
Otoritas Jasa Keuangan berdasarkan surat No. SR- No. SR-27/PB.101/2021 dated August 12, 2021, and
27/PB.101/2021 tanggal 12 Agustus 2021 dan KEP-53/ Decree No. KEP-53/PB.1/2021 dated August 10, 2021.
PB.1/2021 tanggal 10 Agustus 2021.
Pada tahun 2001 sampai akhir 2002, proses akuisisi oleh From 2001 to the end of 2002, the acquisition process
Organisasi Muhammadiyah dan sekaligus perubahan by Muhammadiyah Organization and simultaneous
nama PT Bank Swansarindo Internasional menjadi changes of name from PT Bank Swansarindo
PT Bank Persyarikatan Indonesia yang memperoleh Internasional to PT Bank Persyarikatan Indonesia were
persetujuan dari (BI) No. 5/4/KEP.DGS/2003 tanggal carried out, with approval from Bank Indonesia (BI) No.
24 Januari 2003 yang dituangkan ke dalam akta 5/4/KEP.DGS/2003 dated January 24, 2003, which was
No. 109 Tanggal 31 Januari 2003. Dalam stated in Deed Number 109 dated January 31, 2003.
perkembangannya kemudian PT Bank Persyarikatan In its development, PT Bank Persyarikatan Indonesia
Indonesia melalui modal dan asistensi oleh through capital and assistance by PT Bank Bukopin,
PT Bank Bukopin Tbk, maka pada tahun 2008 setelah Tbk., then in 2008 obtained a general bank business
memperolah izin kegiatan usaha bank umum yang activity permit operating based on sharia principles
beroperasi berdasarkan prinsip syariah melalui Surat under the Decree of the Governor of Bank Indonesia
Keputusan Gubernur Bank Indonesia No. 10/69/KEP. Number 10/69/KEP.GBI/DpG/2 additional 008 dated
GBI/DpG/2 tambahan 008 tanggal 27 Oktober 2008. October 27, 2008.
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Profil Perusahaan Company Profile
Struktur Grup KB Bank
KB Bank Group Structure
PT Bank KB Indonesia Tbk merupakan bagian dari PT Bank KB Indonesia Tbk is part of KB Financial Group,
KB Financial Group, dengan KB Kookmin Bank Co., Ltd. with KB Kookmin Bank Co., Ltd. as the main controlling
sebagai pemegang saham pengendali utama. Berikut shareholder. The following is a chart of the Bank’s
adalah bagan Struktur Grup Bank: Group Structure:
KB Financial
Group Inc.
100%
STIC Eugene
Public <5%
Star Holding Inc.
1 6,98% 16,14%
66,88%
KB Bukopin
KB Bank Syariah
Finance
99,24% 95,92%
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Transformation towards a Stronger Sustainable and Inclusive Growth
Lembaga dan Profesi Penunjang Pasar Modal
Capital Market Supporting Institutions and Professions
Kantor Akuntan Publik (KAP)
Public Accounting Firm (KAP)
Nama KAP KAP Mirawati Sensi Idris (Firma anggota dari jaringan Moore Indonesia)
Name of Public Accounting Firm
Alamat EightyEight@Kasablanka Office, 20th Floor Unit A, Jl. Casablanca, Kav. 88, Menteng Dalam,
Address Tebet, Jakarta Selatan 12870
Akuntan Publik Denny Susanto
Public Accountant
Periode Penugasan 2025
Assignment Period
Jasa Audit yang Diberikan Audit Laporan Keuangan Konsolidasi
Auditing Service Provided Audit of Consolidated Financial Statements
Biaya Jasa Audit Rp2.500.000.000
Auditing Service Fee IDR 2.500.000.000
Jasa Non-audit yang Diberikan Tidak Ada
Non-Auditing Service Provided None
Biro Administrasi Efek
Securities Administration Bureau
Nama Lembaga PT Datindo Entrycom
Institution Name
Alamat Jl. Hayam Wuruk No. 28, Jakarta Pusat
Address
Periode Penunjukan Selama Tahun 2025
Assignment Period During 2025
Jasa yang Diberikan Pencatatan Administrasi Saham
Service Provided Stock Administration Recording
Lembaga Pemeringkat
Rating Institution
Nama Lembaga Fitch Ratings Indonesia
Institution Name
Alamat DBS Bank Tower 24th Floor, Suite 2403,
Address Jl. Prof. DR. Satrio No. Kav 3-5, RT. 11/RW. 4, Kuningan, Karet, Kuningan, Kota Jakarta Selatan,
Daerah Khusus Ibukota Jakarta 12940
Periode Penunjukan 2023-2026
Assignment Period
Jasa yang Diberikan Rating Perusahaan
Service Provided Corporate Rating
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Profil Perusahaan Company Profile
Wali Amanat
Trustee
Nama Lembaga PT Bank Mandiri (Persero) Tbk
Institution Name
Alamat Plaza Mandiri
Address Jl. Jend. Gatot Subroto Kav.36
Jakarta 12190
Periode Penunjukan 2021-2028
Assignment Period
Jasa yang Diberikan Jasa Wali Amanat atas Penawaran Umum Berkelanjutan (“PUB”) Obligasi dan Obligasi
Service Provided Subordinasi KB Bank Tahun 2021
Trustee Services for the Shelf-Registered Public Offering ("PUB") of KB Bank Bonds and
Subordinated Bonds in 2021
Wali Amanat
Trustee
Nama Lembaga PT Bank Rakyat Indonesia (Persero) Tbk
Institution Name
Alamat Gedung BRI II, Lantai 30
Address Jl. Jend. Sudirman Kav. 44-46
Jakarta
Periode Penunjukan 2025-2032
Assignment Period
Jasa yang Diberikan Jasa Wali Amanat atas Penawaran Umum Berkelanjutan (“PUB”) Obligasi dan Obligasi
Service Provided Subordinasi KB Bank Tahun 2025
Trustee Services for the Shelf-Registered Public Offering ("PUB") of KB Bank's Bonds and
Subordinated Bonds in 2025
Informasi Perdagangan dan Pencatatan Saham
Information on Trading and Listing of Stock
Nama Lembaga PT Kustodian Sentral Efek Indonesia
Institution Name
Alamat Gedung Bursa Efek Jakarta Tower I, 5th Floor, Jakarta Selatan
Address
Periode Penunjukan Selama Tahun 2025
Assignment Period During 2025
Jasa yang Diberikan Jasa Perdagangan dan Pencatatan Saham
Service Provided Stock Trading and Listing Services
Konsultan Hukum
Legal Consultant
Nama Lembaga Lasut Pane & Partners
Institution Name
Alamat Jl. Hang Tuah Raya No.29
Address Kebayoran Baru, Jakarta Selatan - 12120
Periode Penunjukan 2025
Assignment Period
Jasa yang Diberikan Jasa Hukum dalam Rangka Penawaran Umum Berkelanjutan (“PUB”) Obligasi dan Obligasi
Service Provided Subordinasi KB Bank Tahun 2025
Legal Services in the Context of the Shelf-Registered Public Offering ("PUB") of KB Bank's
Bonds and Subordinated Bonds in 2025
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Transformation towards a Stronger Sustainable and Inclusive Growth
Konsultan Hukum
Legal Consultant
Nama Lembaga Hiswara Bunjamin & Tandjung
Institution Name
Alamat Tower I, Lantai | Floor 18
Address Jl. Jendral Sudirman Kav 7-8
Jakarta - 10220, Indonesia
Periode Penunjukan 2025
Assignment Period
Jasa yang Diberikan Jasa Hukum dalam Rangka Transaksi Perpetual Loan
Service Provided Legal Services in the Context of Perpetual Loan Transactions
Konsultan Hukum
Legal Consultant
Nama Lembaga Gani Djemat & Partners
Institution Name
Alamat Equity Tower, Senayan, Kebayoran Baru, South Jakarta City, Jakarta 12190
Address
Periode Penunjukan 2024-2025
Assignment Period
Jasa yang Diberikan Jasa Hukum
Service Provided Legal Services
Konsultan Hukum
Legal Consultant
Nama Lembaga Soewito Suhardiman Eddy Murthy Kardono (SSEK Law Firm)
Institution Name
Alamat Mayapada Tower I, 12th and 14th Floor
Address Jl. Jend. Sudirman Kav. 28
Jakarta, 12920
Periode Penunjukan 2024-2025
Assignment Period
Jasa yang Diberikan Jasa Hukum
Service Provided Legal Services
Konsultan Hukum
Legal Consultant
Nama Lembaga LSW & Barun
Institution Name
Alamat Graha Surveyor Indonesia, Lantai | Floor 19
Address Jl. Gatot Subroto. Kavling 56 Jakarta Selatan
Periode Penunjukan 2024-2025
Assignment Period
Jasa yang Diberikan Jasa Hukum
Service Provided Legal Services
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Profil Perusahaan Company Profile
Notaris
Notary
Nama Lembaga Aulia Taufani, S.H.
Institution Name
Alamat Menara Sudirman Lantai | Floor 18 ABD
Address Jl. Jend. Sudirman, 5, RT. 5/RW. 3, Senayan
Kebayoran Baru, South Jakarta City, Jakarta 12190
Periode Penunjukan 2025
Assignment Period
Jasa yang Diberikan Jasa Hukum Pendampingan dan Pembuatan Akta RUPS maupun RUPSLB
Service Provided Legal Services for Assistance and Preparation of GMS and EGMS Deeds
Notaris
Notary
Nama Lembaga Dini Lastari Siburian, S.H.
Institution Name
Alamat Grha Gardini, Jl. Margasatwa Raya Jl. Komp. Mahkamah Agung No. 60, Pd. Labu,
Address Kec. Cilandak, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12450
Periode Penunjukan 2025
Assignment Period
Jasa yang Diberikan Jasa Hukum Pendampingan dan Pembuatan Akta RUPSLB
Service Provided Legal Services for Assistance and Preparation of EGMS Deeds
Notaris
Notary
Nama Lembaga Vita Cahyojati, S.H., M.Hum.
Institution Name
Alamat Jl. Jati Padang V No. 1/C Kel. Jati Padang Kec. Pasar Minggu
Address Jakarta Selatan - 12540
Periode Penunjukan 2025
Assignment Period
Jasa yang Diberikan Jasa Notaris dalam Rangka Penyusunan Akta Perjanjian Penawaran Umum Berkelanjutan
Service Provided (“PUB”) Obligasi dan Obligasi Subordinasi KB Bank Tahun 2025
Notary Services in the Context of the Preparation of the Deed of Shelf-Registered Public
Offering Agreement ("PUB") for KB Bank Subordinated Bonds and Bonds in 2025
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Transformation towards a Stronger Sustainable and Inclusive Growth
Informasi Pada Situs Web Perusahaan
Information on The Company’s Website
Informasi yang termuat dalam situs web KB Bank The information contained on KB Bank website
telah memenuhi ketentuan yang diatur oleh Peraturan complies with the provisions stipulated by Financial
Otoritas Jasa Keuangan No. 8/POJK.04/2015 tentang Services Authority Regulation No. 8/POJK.04/2015 on
Situs Web Emiten atau Perusahaan Publik. Websites of Issuers or Public Companies.
Pada situs Web KB Bank terdiri dari 6 (enam) kanal The KB Bank website consists of six main sections, with
utama dengan konten yang tersedia dalam bahasa content available in Indonesian and English, as follows:
Indonesia dan bahasa Inggris, antara lain sebagai
berikut:
Nama Kanal | Channel Name Konten | Content
Solusi untuk Anda Solusi Keseharian Anda | Your Daily Solution
Solution for You • Kartu Kredit | Credit Card
• Kartu Debit | Debit Card
• KB Bank Prioritas | KB Bank Prioritas
Solusi Masa Depan Anda | Your Future Solution
• Simpanan | Savings
• Pinjaman | Loans
• Wealth Management | Wealth Management
Solusi Untuk Bisnis Anda | Solutions for Your Business
• UMKM | MSME
• Komersial | Commercial
Layanan Terbaik untuk Anda | The Best Service for You
• Layanan Individual | Individual Service
• Layanan Bisnis | Business Service
Promosi | Promotion
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Profil Perusahaan Company Profile
Nama Kanal | Channel Name Konten | Content
Tentang Kami Profil KB Bank | KB Bank Profile
About Us • Riwayat Kami | Our History
• Visi & Misi | Vision & Mission
• Segmen Bisnis | Business Segments
• Anak Perusahaan | Subsidiaries
• Budaya Perusahaan | Corporate Culture
• Penghargaan | Awards
• Bank Koresponden | Correspondent Bank
• Lembaga Profesi Perusahaan | Company Professional Institutions
• Hubungi Kami | Contact Us
Struktur Manajemen | Management Structure
• Dewan Komisaris | Board of Commissioners
• Direksi | Board of Directors
• Komite | Committees
• Sekretaris Perusahaan | Corporate Secretary
• Struktur Organisasi | Organizational Structure
Investor | Investors
• Hubungan Investor | Investor Relations
Tanggung Jawab Sosial | Social Responsibility
• Kebijakan Tanggung Jawab Sosial Perusahaan | Corporate Social Responsibility Policy
• Pelaksanaan Tanggung Jawab Sosial Perusahaan | Implementation of Corporate Social
Responsibility
Tata Kelola Perusahaan | Corporate Governance
• Tentang Tata Kelola Perusahaan | About Corporate Governance
• Piagam | Charter
• Pedoman | Guidelines
• Laporan Tata Kelola | Governance Report
• Kode Etik | Code of Ethics
• Whistleblowing System | Whistleblowing System
• Pemberitahuan Privasi | Privacy Notice
Info Terbaru KURS | EXCHANGE RATE
Newest Info Suku Bunga Dasar Kredit (SBDK) | Basic Credit Interest Rate (SBDK)
Newsroom
• Siaran Pers | Press Release
• Berita | News
Pengumuman | Announcement
Jaringan Jaringan Kantor KB Bank | KB Bank Office Network
Network Jaringan ATM KB Bank | KB Bank ATM Network
Karir Bekerja di KB Bank | Work at KB Bank
Career Lowongan Pekerjaan | Job Vacancies
Layanan Nasabah Layanan Pengaduan | Complaints Service
Customer Service Layanan Transaksi | Transaction Service
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04
Page 127
Analisis dan
Pembahasan
Manajemen
Management Analysis
and Discussion
Page 128
Transformation towards a Stronger Sustainable and Inclusive Growth
Tinjauan Umum
General Overview
Analisis Perekonomian Global Global Economic Analysis
Perekonomian global pada tahun 2025 menunjukkan The global economy in 2025 demonstrated resilience
ketahanan meskipun dihadapkan pada berbagai despite facing various challenges such as trade tensions
tantangan seperti ketegangan perdagangan dan and policy uncertainty. Overall growth slowed from
ketidakpastian kebijakan. Pertumbuhan secara 3.3% in 2024 to around 3.2%, affected by adjustments
keseluruhan melambat dari 3,3% pada 2024 menjadi to new, higher tariff policies, particularly from the US.
sekitar 3,2%, dipengaruhi oleh penyesuaian terhadap Temporary factors such as increased trade early in the
kebijakan tarif baru yang lebih tinggi, terutama dari AS. year provided support, but their effects faded over the
Faktor sementara seperti peningkatan perdagangan year.
di awal tahun memberikan dukungan, tetapi efeknya
memudar sepanjang tahun.
Menurut World Economic Outlook Update edisi According to the January 2026 edition of IMF’s
Januari 2026 dari IMF, pertumbuhan global direvisi World Economic Outlook Update, global growth was
sedikit naik untuk tahun-tahun mendatang berkat revised slightly upward for the coming years thanks to
investasi teknologi dan adaptasi sektor swasta yang technology investment and private sector adaptation
mengimbangi pergeseran kebijakan perdagangan. offsetting shifts in trade policy. The report noted
Laporan ini mencatat bahwa proyeksi pertumbuhan that the 2025 growth projection was around 3.2%,
2025 berada pada kisaran 3,2%, dengan ekonomi with advanced economies growing around 1.5% and
maju tumbuh sekitar 1,5% dan ekonomi berkembang emerging economies developing above 4%. Global
di atas 4%. Inflasi global diproyeksikan terus menurun, inflation is projected to continue declining, although
meskipun di AS pemulihannya ke target lebih lambat. the recovery to target in the US is slower.
Ekonomi maju seperti AS dan Eropa menghadapi Advanced economies such as the US and Europe
perlambatan akibat tarif perdagangan yang lebih tinggi face a slowdown due to higher trade tariffs and policy
dan ketidakpastian kebijakan, dengan pertumbuhan uncertainty, with strong US growth at the start of the
AS yang kuat di awal tahun mulai melemah. Sementara year beginning to weaken. Meanwhile, developing
itu, ekonomi berkembang seperti China dan India economies like China and India show greater resilience,
menunjukkan ketahanan lebih baik, didukung oleh supported by domestic demand and adjustments to
permintaan domestik dan penyesuaian rantai pasok global supply chains. However, low-income countries
global. Namun, negara-negara berpenghasilan face rising debt service and declining commodity
rendah menghadapi beban utang yang meningkat dan prices.
penurunan harga komoditas.
Inflasi global mereda ke sekitar 4,3% pada 2025, Global inflation was expected to ease to around
berkat kebijakan moneter yang ketat dan pelemahan 4.3% in 2025, thanks to tight monetary policy and
permintaan, meskipun tekanan dari tarif menyebabkan weakening demand, though tariff pressures caused
fluktuasi di beberapa wilayah. Bank sentral di berbagai fluctuations in some regions. Central banks across the
negara berhasil mengelola ekspektasi inflasi, tetapi world successfully manage inflation expectations, but
risiko kenaikan kembali muncul dari ketegangan risks of a rebound arise from geopolitical tensions and
geopolitik dan gangguan pasok. Di AS, inflasi tetap di supply disruptions. In the US, inflation remains above
atas target, memengaruhi kebijakan Federal Reserve. the target, influencing Federal Reserve policy.
Ke depan, perekonomian global di 2026 diproyeksikan Looking ahead, the global economy is projected to
stabil di 3,3% menurut IMF Januari 2026, dengan stabilize at 3.3% in 2026, according to IMF in January
rekomendasi pemulihan bufer fiskal dan reformasi 2026, with recommendations for restoring fiscal
struktural untuk mengurangi risiko. Risiko utama buffers and structural reforms to mitigate risks. Main
termasuk eskalasi proteksionisme, koreksi pasar risks include escalating protectionism, financial market
128 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
keuangan, dan ketegangan geopolitik yang dapat corrections, and geopolitical tensions, which could
memperburuk perlambatan. Kebijakan yang kredibel dan exacerbate the slowdown. Credible and transparent
transparan diperlukan untuk membangun kepercayaan policies are needed to build confidence and support
dan mendukung pertumbuhan berkelanjutan. sustainable growth.
Analisis Perekonomian Nasional National Economic Analysis
Pertumbuhan ekonomi Indonesia sepanjang 2025 Indonesia’s economic growth throughout 2025 reached
mencapai 5,11% secara tahunan (yoy), menurut data 5.11% year-on-year (yoy), according to official data
resmi Badan Pusat Statistik (BPS) yang dirilis pada from Statistics Indonesia (BPS) released in February
Februari 2026. Angka ini sedikit di bawah target APBN 2026. This figure is slightly below the 5.2% target set
sebesar 5,2%, tetapi tetap menunjukkan ketahanan in the State Budget, but still demonstrates resilience
di tengah ketidakpastian global seperti ketegangan amid global uncertainties such as trade tensions
perdagangan dan perlambatan ekonomi maju. and slowdown in advanced economies. The main
Kontribusi utama datang dari konsumsi domestik dan contribution comes from solid domestic consumption
investasi yang solid, meskipun ekspor terdampak and investment, though exports are impacted by
fluktuasi harga komoditas. fluctuating commodity prices.
Q-TO-Q Y-ON-Y C-TO-C Produk Domestik Bruto (PDB) Harga Berlaku 2025
0,86% 5,39% 5,11% Rp23.821,1 triliun
PDB PERKAPITA 2025
Rp83.747.734 (USD 5.083,4)
PERTUMBUHAN PRODUK DOMESTIK BRUTO (PDB), 2015-2025 (%)
5,07 5,17 5,31 5,11
4,88 5,03 5,02 5,05 5,03
3,70
-2,07
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Secara triwulanan, pertumbuhan dimulai dari 4,87% On a quarterly basis, growth started at 4.87% in
pada triwulan I, naik ke 5,12% pada triwulan II, melambat quarter I, increased to 5.12% in quarter II, slowed to
ke 5,04% pada triwulan III, dan pulih menjadi 5,39% 5.04% in quarter III, and recovered to 5.39% in quarter
pada triwulan IV. BPS mencatat PDB nominal Indonesia IV. Statistics Indonesia noted that Indonesia’s nominal
mencapai level tinggi, didukung oleh sektor jasa seperti GDP reached a high level, supported by expansion
perdagangan dan pendidikan yang ekspansif. Stimulus in service sector, such as trade and education.
pemerintah seperti program makan bergizi gratis Government stimulus measures, such as free nutritious
dan percepatan belanja APBN berperan besar dalam meal program and accelerated state budget spending,
mempertahankan momentum akhir tahun. played a major role in maintaining year-end momentum.
Konsumsi rumah tangga dan pemerintah menjadi pilar Household and government consumption were the
utama, dengan pertumbuhan konsumsi mencapai main pillars, with consumption growth reaching around
sekitar 5% sepanjang tahun, sementara investasi 5% throughout the year, while investment grew by
tumbuh 12,7%. Ekspor barang dan jasa menunjukkan 12.7%. Exports of goods and services showed a
surplus perdagangan hingga USD41,05 miliar, meskipun trade surplus of USD41.05 billion, despite challenges
tertantang oleh melemahnya permintaan global. Sektor from weakening global demand. Manufacturing and
manufaktur dan pertambangan memberikan kontribusi mining sectors contributed positively, supported by a
positif, didukung PMI manufaktur di atas 53. manufacturing PMI above 53.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Inflasi terkendali pada 2,72% (yoy), berada dalam Inflation remained under control at 2.72% (yoy), within
sasaran 2,5±1%, berkat stabilitas pasok pangan dan the target range of 2.5±1%, thanks to stable food
kebijakan moneter Bank Indonesia. Nilai tukar rupiah supplies and Bank Indonesia’s monetary policy. The
stabil di sekitar Rp16.785 per USD, sementara cadangan rupiah exchange rate stabilized at around IDR 16,785
devisa mencapai USD150,1 miliar. Pasar saham IHSG per USD, while foreign exchange reserves reached
menguat ke 8.644 pada akhir tahun, mencerminkan USD150.1 billion. The IHSG rose to 8,644 at year-end,
kepercayaan investor. reflecting investor confidence.
Ke depan, tantangan seperti proteksionisme global dan Looking ahead, challenges such as global protectionism
fluktuasi komoditas perlu diwaspadai, tetapi fondasi and commodity fluctuations require vigilance, but
makro yang kuat memungkinkan proyeksi stabil di strong macroeconomic fundamentals allow for a stable
2026. Pemerintah menekankan reformasi struktural projection for 2026. The government emphasizes
dan optimalisasi APBN untuk menjaga momentum. structural reforms and optimization on the state budget
Secara keseluruhan, 2025 menjadi tahun ketangguhan to maintain momentum. Overall, 2025 was a year of
ekonomi Indonesia di tengah dinamika dunia. resilience for the Indonesian economy amidst global
dynamics.
Analisis Industri Perbankan Banking Industry Analysis
Pada 2025, industri perbankan di Indonesia tetap In 2025, Indonesian banking industry continued
menunjukkan performa yang solid dan resilient, to demonstrate solid and resilient performance,
ditopang pertumbuhan kredit yang stabil, rasio supported by stable loan growth, high capital adequacy
kecukupan modal tinggi, dan pengendalian kualitas ratio, and sound asset quality control. According to
aset yang baik. Menurut Laporan Kebijakan Moneter Bank Indonesia’s (BI) Quarter IV 2025 Monetary Policy
Triwulan IV 2025 dari Bank Indonesia (BI), melaporkan Report, total bank loans grew by approximately 9.69%
bahwa total kredit perbankan tumbuh sekitar 9,69% annually throughout 2025, in line with BI forecast
secara tahunan sepanjang 2025, sejalan dengan of 8-11% yoy. Within the loan growth structure,
prakiraan BI dalam kisaran 8-11% yoy. Dalam struktur investment loans showed a significant surge of around
pertumbuhan kredit, kredit investasi menunjukkan 21.06% yoy, while working capital loans and consumer
lonjakan yang signifikan sekitar 21,06% yoy, sementara loans continued to grow positively, at around 4.52%
kredit modal kerja dan kredit konsumsi tetap tumbuh and 6.58%, respectively. This reflects the momentum
positif, masing-masing sekitar 4,52% dan 6,58%. Hal of industrial loan expansion and corporate sector’s
ini mencerminkan adanya momentum ekspansi kredit confidence in business prospects amidst government
industri dan kepercayaan sektor korporasi terhadap and Bank Indonesia’s efforts to stimulate domestic
prospek bisnis di tengah upaya pemerintah dan BI economic growth.
menstimulasi pertumbuhan ekonomi domestik.
Industri perbankan Indonesia masih menunjukkan Indonesian banking industry continues to demonstrate
indikator fundamental yang kuat, terutama dari sisi strong fundamental indicators, particularly in terms of
likuiditas, permodalan, dan risiko kredit. Menurut BI, liquidity, capitalization, and credit risk. According to BI,
rasio kecukupan modal (Capital Adequacy Ratio/CAR) banking sector’s Capital Adequacy Ratio (CAR) remains
perbankan tetap tinggi, memberi ruang yang memadai high, providing adequate room to absorb potential
untuk menyerap risiko potensial. Rasio kredit bermasalah risks. The Non-Performing Loan (NPL) ratio is also
(Non-Performing Loan/NPL) juga berada pada level low, indicating manageable asset quality risks. Overall,
rendah, menunjukkan risiko kualitas aset yang terkendali. Bank Indonesia’s stress test results demonstrate
Secara keseluruhan, hasil stress test Bank Indonesia that the national banking system remains resilient
memperlihatkan bahwa perbankan nasional masih amid domestic and global challenges, contributing to
tangguh di tengah tantangan domestik dan global, strengthening financial system stability.
sehingga turut memperkuat stabilitas sistem keuangan.
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Bank Indonesia menggunakan kebijakan moneter yang Bank Indonesia implemented a relatively
relatif akomodatif pada 2025, termasuk menurunkan accommodative monetary policy in 2025, including
suku bunga kebijakan dan memperluas insentif lowering policy interest rate and expanding liquidity
likuiditas (KLM) untuk mendorong pertumbuhan kredit incentives (KLM) to promote loan growth and support
dan mendukung pembiayaan sektor riil. Kebijakan ini real sector financing. This policy was implemented
dilaksanakan dalam konteks transmisi suku bunga yang within the context of interest rate transmission, which
perlu terus diperkuat agar penurunan BI-Rate benar- needed to be continuously strengthened so that BI-rate
benar tercermin dalam penurunan biaya pendanaan reduction was truly reflected in lower funding costs
dan suku bunga kredit di perbankan. Bank Indonesia and lending rates in banking sector. Bank Indonesia
juga menekankan pentingnya koordinasi kebijakan also emphasized the importance of policy coordination
dengan Komite Stabilitas Sistem Keuangan (KSSK) with the Financial System Stability Committee (KSSK)
untuk mengantisipasi risiko eksternal dan menjaga to anticipate external risks and maintain macrofinancial
stabilitas makro-finansial. stability.
Meskipun indikator perbankan relatif kuat, tantangan Despite the relatively strong banking indicators,
tetap ada. Perlu diperhatikan transmisi kebijakan challenges remained. Suboptimal monetary policy
moneter yang belum optimal, yakni penurunan suku transmission was noteworthy, with policy interest
bunga kebijakan yang tidak selalu langsung diikuti oleh rate reductions not always immediately followed by
penurunan suku bunga kredit secara signifikan. Selain significant reductions in lending rates. Furthermore,
itu, dinamika global dan ketidakpastian ekonomi dapat global dynamics and economic uncertainty could
memengaruhi permintaan kredit, profil risiko nasabah, impact loans demand, customer risk profiles, and
dan strategi pendanaan bank. Menghadapi itu, Bank bank funding strategies. In response, Bank Indonesia
Indonesia menegaskan perlunya penguatan kebijakan emphasized the need to strengthen macroprudential
makroprudensial dan optimalisasi intermediasi policies and optimize banking intermediation to
perbankan untuk terus mendorong pertumbuhan continue driving sustainable economic growth.
ekonomi berkelanjutan.
Secara keseluruhan, industri perbankan Indonesia Overall, the Indonesian banking industry in 2025
pada tahun 2025 menunjukkan kinerja yang solid dan demonstrated solid and resilient performance,
tangguh, didukung oleh pertumbuhan kredit yang supported by healthy loan growth, maintained asset
sehat, kualitas aset yang terjaga, serta likuiditas quality, and strong liquidity and capital. Bank Indonesia
dan permodalan yang kuat. Bank Indonesia terus continued to utilize monetary and macroprudential
menggunakan kebijakan moneter dan makroprudensial policies to strengthen the role of banks in supporting
untuk memperkuat peran perbankan dalam mendukung real sector financing while maintaining the stability of
pembiayaan sektor riil sekaligus menjaga stabilitas the national financial system amid global and domestic
sistem keuangan nasional di tengah dinamika ekonomi economic dynamics.
global dan domestik.
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Strategi KB Bank 2025
KB Bank Strategy in 2025
Untuk tetap kompetitif dan relevan, KB Bank perlu To remain competitive and relevant, KB Bank
meningkatkan investasi di pasar Indonesia dengan needs to increase investment in Indonesian market
strategi penetrasi yang agresif, antara lain dengan with aggressive penetration strategy, including
memperkuat kapabilitas digital melalui inovasi strengthening digital capabilities through technology
teknologi yang berfokus pada pengalaman pelanggan innovation focused on customer experience,
dan mengembangkan produk yang mendukung considering to develop products that support
keberlanjutan untuk menangkap peluang di segmen sustainability to capture opportunities in ESG segment,
ESG juga perlu dipertimbangkan serta mengoptimalkan and optimizing operational efficiency to reduce costs
efisiensi operasional untuk mengurangi biaya tanpa without sacrificing service quality.
mengorbankan kualitas layanan.
Berdasarkan kondisi terkini baik dari sisi internal Based on current internal and external conditions, and
maupun eksternal, dan dalam rangka mencapai target in order to achieve targets, the KB Bank has identified
yang telah ditetapkan, KB Bank telah mengidentifikasi stages to achieve targets by improving and renewing
tahapan dalam mencapai targetnya dengan melakukan its fundamentals, preparing compete strategy by
perbaikan dan pembaharuan fundamental KB Bank, implementing market best practices, and enhancing
mempersiapkan compete strategy dengan menerapkan the KB Bank competency through innovation.
market best practice dan meningkatkan kompetensi
bank melalui inovasi.
Untuk mendukung pertumbuhan yang telah ditargetkan To support such targeted growth, there are 4 (four)
tersebut, terdapat 4 (empat) pilar yang perlu dicapai, pillars that need to be achieved, namely:
yaitu:
1. Maximize Growth 1. Maximize Growth
KB Bank berupaya meningkatkan Net Interest KB Bank strives to increase Net Interest Margin
Margin (NIM) dengan fokus pada pertumbuhan (NIM) by focusing on growing quality loan portfolio,
portofolio pinjaman berkualitas, pengelolaan managing Cost of Fund (COF), and increasing non-
biaya dana (Cost of Fund/COF), dan peningkatan interest income through fee-based business. This
pendapatan non-bunga melalui bisnis fee-based. strategy demonstrates KB Bank’s commitment to
Strategi ini menunjukkan komitmen KB Bank untuk maintaining sustainable profitability amid market
menjaga profitabilitas yang berkelanjutan di tengah competition.
persaingan pasar.
Pendekatan ini efektif untuk memperkuat stabilitas This approach is effective in strengthening KB
keuangan KB Bank, terutama dengan fokus pada Bank’s financial stability, particularly by focusing
pinjaman yang sehat guna meminimalkan risiko on healthy loans to minimize the risk of non-
kredit macet. Pengelolaan COF yang cermat juga performing loans. Careful COF management
dapat membantu KB Bank menjaga efisiensi biaya can also help KB Bank maintain operational cost
operasional. Namun, perlu perhatian pada kondisi efficiency. However, attention must be paid to
pasar, terutama terkait tren suku bunga yang dapat market conditions, particularly interest rate trends
memengaruhi margin. that can affect margin.
2. On the Market 2. On the Market
KB Bank menekankan pentingnya membangun KB Bank emphasizes the importance of rebuilding
kembali citra merek dan meningkatkan pengalaman brand image and improving customer experience.
pelanggan. Dengan pendekatan ini, KB Bank With this approach, KB Bank strives to create
berusaha menciptakan hubungan yang lebih kuat stronger relationships with customers through
dengan pelanggan melalui inovasi layanan yang relevant service innovation, personalization, and
relevan, personalisasi, dan komunikasi merek yang enhanced brand communication.
lebih baik.
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Strategi ini penting di era persaingan ketat, di This strategy is crucial in the era of intense
mana loyalitas pelanggan sangat dipengaruhi competition, in which customer loyalty is heavily
oleh pengalaman yang mereka rasakan. Dengan influenced by their experiences. By redefining the
redefinisi merek, KB Bank dapat memperluas brand, KB Bank can broaden its appeal in both
daya tariknya di pasar internasional dan lokal. international and local markets. However, the
Namun, keberhasilan strategi ini bergantung pada success of this strategy depends on consistent
konsistensi eksekusi, terutama dalam menjaga execution, particularly in maintaining service
kualitas layanan di semua titik sentuh pelanggan. quality across all customer touchpoints.
3. Versatile Talent 3. Versatile Talent
KB Bank mengutamakan pengembangan karyawan KB Bank prioritizes employee development by
dengan memastikan mereka memiliki keterampilan ensuring they have appropriate skills to compete in
yang sesuai untuk bersaing di pasar. KB Bank the market. The KB Bank also focuses on a caring
juga berfokus pada budaya kerja yang peduli dan and supportive work culture, creating a productive
mendukung, sehingga menciptakan tenaga kerja and motivated workforce.
yang produktif dan termotivasi.
Investasi pada pengembangan karyawan adalah Investing in employee development is a strategic
langkah strategis yang memberikan dampak move that provides long-term impact. Skilled
jangka panjang. Karyawan yang terampil dan and motivated employees drive innovation and
termotivasi akan mendorong inovasi dan efisiensi operational efficiency. However, it is important
operasional. Namun, penting bagi KB Bank untuk for KB Bank to continuously monitor relevant skill
terus memantau tren keterampilan yang relevan trends and provide adaptive training in line with
dan menyediakan pelatihan yang adaptif sesuai market needs.
kebutuhan pasar.
4. Empowered Biz through Digital & IT 4. Empowered Biz through Digital & IT
Penguatan positioning digital di pasar dilakukan Digital positioning in the market is strengthened
dengan transformasi teknologi informasi dan digital by transforming information and digital technology
melalui SHINE serta peluncuran digital apps yaitu through SHINE and the launch of KBstar digital
KBstar. KB Bank akan memfokuskan pengembangan application. The KB Bank will focus on application
aplikasi guna membentuk ekosistem digital development to establish a digital ecosystem
yang bertujuan untuk memperluas kerja sama, aimed at expanding cooperation, maximizing
memaksimalkan penjualan dan dapat memenuhi sales, and meeting customer needs. This strategy
kebutuhan nasabah. Strategi ini sangat relevan di is highly relevant amidst digitalization acceleration
tengah percepatan digitalisasi di sektor perbankan. in banking sector. By utilizing technology as
Dengan menjadikan teknologi sebagai enabler bisnis, a business enabler, KB Bank can improve its
KB Bank dapat meningkatkan efisiensi operasional operational efficiency and competitiveness.
dan daya saing. Namun, implementasi teknologi However, implementing technology requires
memerlukan investasi besar serta pengelolaan risiko significant investment and rigorous cybersecurity
keamanan siber yang ketat. risk management.
Keempat pilar kebijakan KB Bank mencerminkan The four pillars of KB Bank’s policy reflect a holistic
pendekatan yang holistik untuk menghadapi tantangan approach to facing challenges and taking advantage
dan memanfaatkan peluang di industri perbankan. of opportunities in banking industry. By focusing
Dengan fokus pada peningkatan profitabilitas, on improving profitability, customer experience,
pengalaman pelanggan, pengembangan karyawan, employee development, and digitalization, KB Bank can
dan digitalisasi, KB Bank dapat memperkuat posisinya strengthen its position as a major player in the global
sebagai salah satu pemain utama di pasar global. market. The success of this policy will heavily depend
Keberhasilan kebijakan ini akan sangat bergantung on consistent execution and adaptability to market
pada konsistensi eksekusi dan kemampuan adaptasi dynamics.
terhadap dinamika pasar.
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Tinjauan Operasi Per Segmen Usaha
Operational Overview Per Business Segment
Segmen usaha KB Bank berdasarkan jenis usaha KB Bank’s business segments, based on type of
mencakup 2 (dua) segmen utama, yaitu Segmen business, include 2 (two) main segments: Conventional
Perbankan Konvensional dan Segmen Perbankan Banking Segment and Sharia Banking Segment. The
Syariah. Segmen Konvensional sebagai segmen bisnis Conventional Segment, KB Bank’s primary business
utama KB Bank menjadi kontributor terbesar terhadap segment, is the largest contributor to the KB Bank
pendapatan KB Bank. Sedangkan Segmen Syariah revenue. Whereas, the Sharia Segment is managed by
dijalankan oleh entitas anak KB Bank Syariah. its subsidiary, KB Bank Syariah.
Pendapatan Bunga dan Syariah (sebelum eliminasi) Tahun 2024-2025
Interest and Sharia Income (before elimination) in 2024-2025
545.088 522.826
4.892.632 4.897.013
2025 2024
Pendapatan Bunga Syariah
Interest Income Sharia
Selain itu, operasional KB Bank juga dibagi berdasarkan Furthermore, the KB Bank operations are also divided
segmen geografis yang dikelompokkan berdasarkan based on geographic segments, grouped according
wilayah operasional, yaitu Jabodetabek, Jawa selain to operational areas, namely Jabodetabek, Java other
Jabodetabek, Sumatra, Kalimantan, dan Lain-lain. than Jabodetabek, Sumatra, Kalimantan, and Others.
410.124 365.085
72.184 76.354
279.502 291.576
778.346 2025 497.017 2024
3.899.738 4.194.808
Jabodetabek Jawa selain Jabodetabek Sumatra Kalimantan Lain-lain
Java other than Jabodetabek Others
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Segmen Operasi
Operating Segment
Segmen Perbankan Konvensional Conventional Banking Segment
Segmen Perbankan Konvensional terdiri dari produk Conventional Banking Segment consists of Loan
Kredit, Produk Dana dan Jasa Lainnya. products, Fund Products, and Other Services.
Produk Kredit Loan Products
Produk kredit yang ditawarkan oleh KB Bank meliputi Loan products offered by KB Bank include Retail Loan,
Kredit Ritel, Kredit UMKM, dan Kredit Wholesale. MSME Loan, and Wholesale Loan.
Kredit Ritel Retail Loan
1. Kredit Ritel 1. Retail Loan
a. Kredit Pensiunan a. Pension Loan
Kredit Pensiunan merupakan produk pembiayaan Pension Loan is a financing product from KB
dari KB Bank yang ditujukan bagi pensiunan Bank intended for retirees and surviving spouse
sendiri serta pensiunan janda/duda penerima pensioners who receive monthly pensions.
uang pensiun bulanan. Produk ini memberikan This product offers financing solution with a
solusi pembiayaan dengan proses yang cepat, fast process, easy requirements, competitive
persyaratan yang mudah, suku bunga kompetitif, interest rates, and insurance protection.
serta dilengkapi dengan perlindungan asuransi.
Fitur utama yang ditawarkan meliputi plafon The main features offered include loan limit
pinjaman mulai dari Rp5 juta hingga Rp500 starting from IDR 5 million to IDR 500 million,
juta, serta tenor fleksibel dari 1 hingga 15 as well as flexible tenor from 1 to 15 years, with
tahun, dengan batas usia maksimal saat a maximum age limit of 75 years at the time of
pelunasan mencapai 75 tahun. repayment.
b. Kredit Pra Pensiun b. Pre-Retirement Loan
Kredit Pra Pensiun merupakan fasilitas Pre-Retirement Loan is a loan facility provided
pinjaman yang diberikan kepada Pegawai to Civil Servants (PNS) who are entering Pre-
Negeri Sipil (PNS) yang memasuki Masa Retirement Preparation Period (MPP), which is
Persiapan Pensiun (MPP), yakni hingga tiga up to three years before pension. This product
tahun sebelum pensiun. Produk ini dirancang is designed as a financial solution to prepare
sebagai solusi finansial untuk mempersiapkan for the future with optimal protection through
masa depan dengan perlindungan optimal insurance.
melalui asuransi.
Keunggulan Kredit MPP meliputi kemudahan The advantages of MPP Loan include easy
proses pengajuan, persyaratan yang ringan, application process, light requirements,
serta suku bunga kompetitif. Pembayaran and competitive interest rates. Installment
angsuran dapat dilakukan baik sebelum payments can be made both before and
maupun sesudah pensiun. Plafon pinjaman after pension. The available loan limit starts
yang tersedia mulai dari Rp5 juta hingga Rp500 from IDR 5 million to IDR 500 million, with a
juta, dengan jangka waktu maksimal 15 tahun maximum term of 15 years (calculated from
(terhitung sejak memasuki masa pensiun). the commencement of the retirement period).
c. Kredit Kendaraan Bermotor c. Motor Vehicle Loan
Melalui produk Kredit Kendaraan Bermotor, Through Motor Vehicle Loan product, KB Bank
KB Bank memberikan solusi pembiayaan bagi provides financing solutions for customers
nasabah yang ingin memiliki kendaraan bermotor, who wish to own motor vehicles, whether
baik kendaraan roda empat dalam baru maupun new or used four-wheeled vehicles and new
bekas dan kendaraan roda dua dalam kondisi two-wheeled vehicles for employees whose
baru bagi karyawan yang perusahaannya bekerja companies cooperate with KB Bank. This
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sama dengan KB Bank. Produk ini menawarkan product offers a fast application process, light
proses pengajuan yang cepat, persyaratan yang requirements, and flexible payment scheme,
ringan, serta skema pembayaran yang fleksibel, making it easier for customers to own their
sehingga memudahkan nasabah dalam memiliki dream vehicle.
kendaraan impian.
d. Kredit Kepemilikan Rumah d. Housing Loan
Kredit Kepemilikan Rumah yang dalam Housing Loan, divided into consumer collateral
produknya di bagi kedalam pengelompokan categories such as houses, shophouses,
jaminan konsumer antara lain rumah, rumah home offices, and plots/land lots, is a loan
toko (ruko), rumah kantor (rukan) dan kavling/ facility provided to customers to meet various
tanah merupakan fasilitas pinjaman yang consumer needs, such as purchasing,
diberikan kepada nasabah untuk memenuhi taking over, adding (top up), multipurpose
berbagai kebutuhan konsumtif, seperti (refinancing), and renovation. This product
pembelian, ambil alih (take over), penambahan offers a fast application process, light
(top up), multiguna (refinancing) dan renovasi. requirements, and flexible payment scheme,
Produk ini menawarkan proses pengajuan helping customers realize their dream home
yang cepat, persyaratan yang ringan, serta and other consumer needs more easily.
skema pembayaran yang fleksibel, sehingga
membantu nasabah mewujudkan hunian
impian dan kebutuhan konsumtif lainnya
dengan lebih mudah.
e. Kredit Serbaguna (KSG) e. Multipurpose Loan (KSG)
Kredit Serbaguna merupakan fasilitas Multipurpose Loan is a loan facility provided to
pinjaman yang diberikan kepada nasabah customers who are employees in companies
yang berstatus karyawan di perusahaan yang that have partnership with KB Bank.
bekerja sama dengan KB Bank.
Pinjaman ini dapat digunakan untuk berbagai This loan can be used for various purposes,
keperluan, seperti biaya pendidikan, such as education costs, weddings, medical
pernikahan, perawatan medis, perjalanan care, travel, purchasing household appliances,
wisata, pembelian peralatan rumah tangga, and other consumer needs.
serta kebutuhan konsumtif lainnya.
f. Kredit Back to Back f. Back to Back Loan
Kredit Back to Back merupakan fasilitas Back to Back Loan is a loan facility provided
pinjaman yang diberikan kepada nasabah to customers with collateral in the form of
dengan jaminan berupa tabungan, deposito, savings deposits, time deposits, or demand
atau giro, sehingga menawarkan solusi deposits, thus offering a safe and flexible
pembiayaan yang aman dan fleksibel. financing solution.
g. Kartu Kredit g. Credit Card
Melalui produk Kartu Kredit, KB Bank Through Credit Card product, KB Bank offers
menawarkan pilihan jaringan VISA, a choice of VISA, MASTERCARD, and private
MASTERCARD, dan private label (KB Bank label (KB Bank Card) networks to facilitate
Card) guna mendukung kemudahan transaksi customers’ shopping transactions and cash
belanja maupun penarikan tunai bagi nasabah. withdrawals.
Dengan suku bunga ringan serta kompetitif, With low and competitive interest rates, KB
kartu kredit KB Bank memberikan fleksibilitas Bank credit cards provide flexibility without
tanpa perbedaan suku bunga antara transaksi interest rate differences between shopping
belanja dan tarik tunai. Saat ini, KB Bank transactions and cash withdrawals. Currently,
menawarkan beragam jenis kartu kredit KB Bank offers various types of credit cards
yang dapat disesuaikan dengan kebutuhan that can be adjusted to customer needs,
nasabah, di antaranya: including:
i. Kartu Kredit Infinite; i. Infinite Credit Card;
ii. Kartu Kredit World; ii. World Credit Card;
iii. Kartu Kredit Platinum; iii. Platinum Credit Card;
iv. Kartu Kredit Business; iv. Business Credit Card;
v. Kartu Kredit Customized; v. Customized Credit Card;
vi. Kartu Kredit Gold; vi. Gold Credit Card;
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vii. Kartu Kredit Classic; dan vii. Classic Credit Card; and
viii. Private Label KB Bank Card. viii. Private Label KB Bank Card.
h. Kredit PNS Aktif Channeling BPR h. Active Civil Servant Loan Channeling BPR
Pola kerja sama dengan pihak ketiga (Koperasi/ A partnership model with third party
BPR), di mana pihak ketiga meneruskan (Cooperative/BPR), wherein the third party
penyaluran pinjaman pensiun kepada debitur disburses pension loan to debtors through a
melalui skema pola kerjasama channeling. channeling scheme.
i. Kredit Pensiun Channeling (Koperasi dan BPR) i. Pension Loan Channeling (Cooperatives and BPR)
Pola kerjasama dengan pihak ketiga (Koperasi/ A partnership model with third party
BPR), di mana pihak ketiga meneruskan (Cooperative/BPR), wherein the third party
penyaluran pinjaman pensiun kepada debitur disburses pension loan to debtors through a
melalui skema pola kerjasama channeling, channeling scheme, where the third party is
dimana pihak ketiga bertanggung jawab responsible for the debtor’s credit portfolio.
terhadap portofolio kredit debitur.
Produk ini dirancang untuk meningkatkan This product is designed to increase business
pertumbuhan dan ekspansi bisnis serta growth and expansion and serves as an
perpanjangan tangan KB Bank dengan extension of KB Bank, with broader pension
jangkauan market pensiun yang lebih luas market reach, particularly in areas where
sesuai dengan titik wilayah Koperasi/BPR yang Cooperatives/BPRs lack KB Bank outlets. This
tidak terdapat outlet KB Bank sehingga dapat allows for increased productivity with limited
meningkatkan produktifitas dengan Sumber human resources and risk sharing with a third
Daya Manusia yang terbatas dan sharing risiko party.
dengan pihak ketiga.
Fitur utama yang ditawarkan meliputi plafon The main features offered include loan limit
pinjaman mulai dari Rp1 juta hingga Rp500 juta, starting from IDR 1 million to IDR 500 million,
serta tenor fleksibel dari 1 hingga 15 tahun, flexible tenor ranging from 1 to 15 years, with
dengan batas usia maksimal saat pinjaman a maximum age limit at loan repayment of 80
lunas mencapai 80 tahun. years.
Kredit UMKM MSME Loan
Pembiayaan sektor UMKM meliputi 2 (dua) segmen Financing for MSME sector includes 2 (two) segments,
Kredit Usaha Kecil dan Menengah (UKM) serta Kredit namely Small and Medium Enterprises (SME) Loan and
Mikro. Micro Loan.
1. Kredit UKM 1. SME Loan
Kredit segmen UKM merupakan kredit dengan SME loan segment is a loan with limit (Group/
plafon kredit (Grup/Agregat) sampai dengan Rp30 Aggregate) of up to IDR 30 billion for business
miliar untuk tujuan bisnis atau usaha yang bersifat or productive purposes, both for investment and
produktif baik untuk investasi maupun modal working capital, with loan facilities provided in the
kerja dengan fasilitas Kredit yang diberikan dapat form of cash loans or non-cash loans.
bersifat cash loan maupun non-cash loan.
a. Produk Cash Loan a. Cash Loan Products
i. Kredit Modal Kerja (KMK) i. Working Capital Loans (KMK)
Merupakan fasilitas kredit jangka pendek Are short-term loan facilities provided
yang diberikan kepada debitur untuk to debtors to finance the procurement
membiayai pengadaan aktiva lancar dan/ of current assets and/or replace trade
atau mengganti hutang dagang, membiayai payables, temporarily finance routine
sementara kegiatan operasional rutin (day-to-day) operational activities of the
(sehari-hari) perusahaan, uang muka, company, down payments, cash reserves,
cadangan kas, atau komponen modal or other working capital components
kerja lainnya sesuai dengan karakter according to the character of the debtor’s
bisnis debitur dengan jangka waktu business with a maximum repayment
pengembalian maksimal 1 (satu) tahun. period of 1 (one) year.
ii. Kredit Investasi (KI) ii. Investment Loans (KI)
Merupakan fasilitas kredit jangka menengah Are medium-term to long-term loan
dan jangka panjang yang diberikan kepada facilities provided to debtors to finance
debitur untuk membiayai pengadaan aktiva the procurement of fixed assets and/or
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tetap dan/atau untuk membiayai kebutuhan the need for capital goods, including for
barang modal antara lain dalam rangka rehabilitation, modernization, expansion,
rehabilitasi, modernisasi, ekspansi, proyek new projects, takeovers, and refinancing
baru, take over dan refinancing dengan with a repayment period of between
jangka waktu pengembalian antara 3 (tiga) 3 (three) to 10 (ten) years that have
sampai dengan 10 (sepuluh) tahun yang derivative products.
memiliki product turunan.
iii. Pinjaman Rekening Koran (PRK) iii. Current Account Loan (PRK)
Merupakan fasilitas kredit yang diberikan This is a loan facility provided by the Bank
oleh Bank untuk memenuhi kebutuhan to meet working capital (operational)
modal kerja (operasional) dengan jangka needs for a specific, extendable term.
waktu tertentu dan dapat diperpanjang, Withdrawals can be made by using
dimana penarikannya dapat dilakukan checks/demand deposit bills during the
dengan menggunakan warkat (cek/bilyet loan term.
giro) selama jangka waktu kredit.
iv. Equipment Financing iv. Equipment Financing
Merupakan skema pembiayaan kredit This is an investment loan financing
investasi pembelian equipment untuk scheme for equipment purchases to
mendukung kegiatan operasional nasabah support customer operational activities in
dalam melakukan ekspansi bisnis dimana business expansion, wherein the primary
agunan utama yang dijaminkan adalah collateral is the asset being financed.
agunan asset yang dibiayai.
v. Pembiayaan Tempat Usaha v. Business Premises Financing
Merupakan fasilitas kredit yang diberikan This is a loan facility provided to SMEs
kepada pengusaha sektor SME berupa in the form of investment or ownership
Investasi atau kepemilikan tempat usaha, of business premises, shophouses,
ruko/rukan, gudang, SOHO (Small Office warehouses, SOHOs (Small Office Home
Home Office), office space. Offices), and office space.
vi. Pembiayaan Bank Perkreditan Rakyat (BPR) vi. Rural Bank (BPR) Financing
BPR Financing Program adalah Linkage BPR Financing Program is a Linkage
Program atau hubungan kemitraan antara Program or partnership between KB Bank
KB Bank dengan BPR yang dituangkan and BPR, implemented in the form of loan
dalam bentuk pemberian fasilitas kredit facility with an executing model to then
(pinjaman) dengan pola executing untuk be redistributed by BPR to end users. In
kemudian disalurkan kembali oleh BPR this partnership scheme, the Bank will
kepada end user. Dalam skema kerjasama carry out assessment and determine the
ini Bank akan melakukan assessment dan criteria for BPRs and end users who will
menetapkan kriteria atas BPR dan end be financed.
user yang akan dibiayai.
b. Produk Non Cash Loan b. Non-Cash Loan Products
Produk Non Cash Loan antara lain yaitu Non-Cash Loan products include Letter of
produk Letter of Credit (L/C), Surat Kredit Credit (L/C), Domestic Documented Letter of
Berdokumen Dalam Negeri (SKBDN) dan Bank Credit (SKBDN), and Bank Guarantee/SBLC/
Garansi/SBLC/Demand Guarantee. Demand Guarantee.
i. Letter of Credit (L/C), termasuk Surat i. A Letter of Credit (L/C), including a
Kredit Berdokumen Dalam Negeri (SKBDN), Domestic Documentary Credit (SKBDN),
merupakan Janji bayar tertulis dari Issuing is a written undertaking by the Issuing
Bank kepada Beneficiary, dengan syarat Bank to pay the Beneficiary, provided
dokumen yang dipresentasikan oleh that the documents presented by the
beneficiary sesuai dengan syarat dan Beneficiary comply with the terms and
ketentuan dalam LC/SKBDN sepanjang conditions of the L/C/SKBDN, and that
dokumen yang dipersyaratkan dalam all required documents in the transaction
transaksi disampaikan sesuai dengan are submitted in accordance with the
ketentuan yang telah ditetapkan. stipulated provisions.
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ii. Bank Garansi ii. Bank Guarantee
Merupakan suatu pernyataan kesanggupan Is a written undertaking issued by a
yang diberikan oleh Bank selaku Bank as the Guarantor to a beneficiary
Penjamin (Guarantor) kepada Penerima (Obligee/Beneficiary), at the request of a
Jaminan (Obligee/Beneficiary), berdasarkan customer (Applicant), to pay a specified
permintaan Terjamin (applicant), untuk amount within a specified period and for
membayar sejumlah uang tertentu dalam a specified purpose as agreed in the Bank
jangka waktu tertentu dan untuk tujuan Guarantee agreement.
tertentu sebagaimana diperjanjikan dalam
perjanjian Bank Garansi.
Kewajiban pembayaran tersebut akan Such payment obligation shall arise if
timbul apabila Terjamin (Applicant) the Applicant defaults or fails to fulfill its
melakukan wanprestasi atau gagal obligations to the beneficiary (Obligee/
memenuhi kewajibannya kepada Penerima Beneficiary).
Jaminan (Obligee/Beneficiary).
2. Kredit Mikro 2. Micro Loan
a. Kredit Usaha Rakyat (KUR) a. People’s Business Credit (KUR)
Kredit Usaha Rakyat (KUR) merupakan fasilitas People’s Business Credit (KUR) is a financing
pembiayaan yang ditujukan bagi usaha mikro, facility intended for micro, small, and medium
kecil, menengah, dan koperasi yang memiliki enterprises, and cooperatives that have
potensi usaha yang layak (feasible) namun feasible business potential but do not yet
belum sepenuhnya memenuhi persyaratan fully meet banking requirements (bankable).
perbankan (bankable). Kredit ini dapat This loan can be used for working capital or
digunakan untuk modal kerja maupun investasi, investment, with direct or indirect financing
dengan skema pembiayaan langsung atau scheme (linkage), and is equipped with
tidak langsung (linkage), serta dilengkapi a guarantee from the Credit Guarantee
dengan jaminan dari Lembaga Penjamin Kredit. Institution.
b. Kredit Modal Tidak Tetap Swamitra b. Swamitra Non-Fixed Capital Loan
Swamitra merupakan bentuk kerja sama antara Swamitra is a form of cooperation between
KB Bank dan koperasi dalam mengembangkan KB Bank and cooperatives in developing and
serta memodernisasi Usaha Simpan Pinjam modernizing Savings and Loan Businesses
(USP) melalui pemanfaatan teknologi dan (USP) through the use of technology and
dukungan sistem manajemen. Kemitraan ini management system support. This partnership
memungkinkan USP memberikan layanan allows USP to provide broader financial
transaksi keuangan yang lebih luas, dengan transaction services while still complying with
tetap mematuhi peraturan perundang- applicable laws and regulations. Non-Fixed
undangan yang berlaku. Kredit Modal Tidak Capital Loan (MTT) is a loan facility provided
Tetap (MTT) adalah fasilitas pinjaman yang by KB Bank to cooperatives as working capital
diberikan KB Bank kepada koperasi sebagai to support the operations of Swamitra savings
modal kerja untuk mendukung operasional and loan businesses.
usaha simpan pinjam Swamitra.
Kredit Wholesale Wholesale Loan
Kredit Wholesale merupakan kredit untuk tujuan bisnis/ Wholesale Loans are loans provided for productive
usaha yang bersifat produktif baik untuk investasi business purposes, either for investment or working
maupun modal kerja yang diberikan dapat bersifat cash capital. These facilities may be extended in the form of
loan maupun non-cash loan dengan limit kredit di atas cash loans or non-cash loans, with a credit limit of above
Rp30 miliar. Segmen ini mencakup beberapa produk IDR 30 billion. This segment comprises several main
utama, yaitu Kredit Modal Kerja, Pinjaman Rekening products, namely Working Capital Loans, Overdraft
Koran (PRK), Kredit Investasi, Kredit Sindikasi, Pinjaman Facilities (PRK), Investment Loans, Syndicated Loans,
Rekening Koran (PRK) Intraday KPEI dan Supply Chain Intraday Overdraft Facilities (PRK) for KPEI, and Supply
Financing. Chain Financing.
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1. Kredit Modal Kerja 1. Working Capital Loans
Kredit Modal Kerja adalah fasilitas pembiayaan Working Capital Loans are short-term financing
jangka pendek yang diberikan untuk memenuhi facility provided to meet debtor’s working capital
kebutuhan modal kerja debitur, dengan jangka needs, with a maximum repayment period of one
waktu pengembalian maksimal satu tahun. Kredit year. This loan is designed to help customers
ini dirancang untuk membantu nasabah dalam increase liquidity, meet funding needs, and run the
meningkatkan likuiditas, memenuhi kebutuhan company’s daily operations optimally.
dana, serta menjalankan operasional harian
perusahaan secara optimal.
2. Pinjaman Rekening Koran (PRK) 2. Current Account Loans (PRK)
Pinjaman Rekening Koran adalah fasilitas Current Account Loans are financing facilities
pembiayaan yang diberikan oleh KB Bank untuk provided by the KB Bank to meet working capital
memenuhi kebutuhan modal kerja (operasional) (operational) needs for a specific, extendable
dengan jangka waktu tertentu dan dapat term. Withdrawals can be made by using checks/
diperpanjang, dimana penarikannya dapat demand deposit bills during the loan term.
dilakukan dengan menggunakan warkat (cek/
bilyet giro) selama jangka waktu kredit.
3. Kredit Investasi 3. Investment Loans
Kredit Investasi adalah fasilitas pembiayaan jangka Investment loans are medium to long term financing
menengah dan panjang yang diberikan kepada facilities provided to debtors to support the
debitur untuk mendukung pengadaan aset tetap, procurement of fixed assets, facility development,
pengembangan sarana, atau pembangunan or project construction that support the smooth
proyek yang menunjang kelancaran usaha. Kredit running of the business. This loan aims to fund
ini bertujuan untuk mendanai operasional bisnis, business operations, production of goods or
produksi barang atau jasa, dengan pengembalian services, with a return of funds sourced from the
dana yang bersumber dari hasil komersialisasi commercialization of the project. The repayment
proyek tersebut. Jangka waktu pengembalian period for this loan ranges from 3 to 10 years.
kredit ini berkisar antara 3 hingga 10 tahun.
4. Kredit Sindikasi 4. Syndicated Loans
Kredit Sindikasi adalah fasilitas pembiayaan yang Syndicated Loans are financing facilities provided
diberikan kepada debitur melalui kerja sama antara to debtors through cooperation between several
beberapa bank untuk mendanai suatu proyek banks to jointly fund a project. This scheme allows
secara bersama-sama. Skema ini memungkinkan for large-scale funding with risk distributed among
pendanaan dalam skala besar dengan risiko yang lenders.
terdistribusi di antara para pemberi pinjaman.
5. Pinjaman Rekening Koran (PRK) Intraday KPEI 5. KPEI Intraday Current Account Loan (PRK)
Pinjaman Rekening Koran (PRK) Intraday KPEI adalah KPEI Intraday Current Account Loan (PRK) is a
fasilitas Pinjaman Rekening Koran yang bersifat pasif passive Current Account Loan facility provided by
yang diberikan oleh KB Bank kepada Perusahaan the KB Bank to Securities Companies through a
Efek melalui rekening giro khusus untuk penyelesaian dedicated checking account for the settlement of
transaksi pasar modal yang harus dilunasi pada akhir capital market transactions, which must be repaid
hari yang sama, dimana penarikannya hanya dapat by the end of the same day. Withdrawals can
dilakukan dengan menggunakan dokumen yang only be made by using the underlying documents
mendasari selama jangka waktu kredit. during the loan term.
6. Supply Chain Financing 6. Supply Chain Financing
Supply Chain Financing merupakan fasilitas Supply Chain Financing is a financing facility
pembiayaan yang disediakan oleh KB Bank untuk provided by KB Bank to support cash flow and
mendukung kelancaran arus kas dan aktivitas transaction activities across a business supply
transaksi dalam rantai pasok suatu bisnis secara chain in an integrated manner. This facility is
terintegrasi. Fasilitas ini dirancang untuk memberikan designed to offer financing solutions to participants
solusi pembiayaan kepada para pelaku usaha dalam within the supply chain ecosystem, including
ekosistem rantai pasok, termasuk dealer, distributor, dealers, distributors, and vendors, through
dan vendor, melalui skema seperti Dealer Financing, schemes such as Dealer Financing, Distributor
Distributor Financing, dan Vendor Financing. Melalui Financing, and Vendor Financing. Through this
fasilitas ini, KB Bank membantu mempercepat siklus facility, KB Bank facilitates faster payment cycles,
pembayaran, meningkatkan likuiditas masing- enhances liquidity for each party within the supply
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masing pihak dalam rantai pasok, serta mendukung chain, and supports overall business sustainability
keberlangsungan dan pertumbuhan usaha secara and growth.
keseluruhan.
Profitabilitas Produk Kredit Loan Product Profitability
Hingga akhir tahun 2025, total kredit yang disalurkan oleh As of the end of 2025, total loans disbursed by KB
KB Bank tercatat sebesar Rp49,88 triliun, yaitu meningkat Bank amounted to IDR 49.88 trillion, representing an
sebesar 4,94% atau sebesar Rp2,35 triliun. Peningkatan increase of 4.94% or IDR 2.35 trillion. The increase was
disebabkan oleh pertumbuhan kredit KB Bank terutama mainly driven by loan growth in KB Bank, particularly in
didorong oleh pertumbuhan pada segmen wholesale, the wholesale segment, which recorded an increase of
yang tercatat meningkat sebesar Rp1,62 triliun atau IDR 1.62 trillion or 7.66%. In addition, consumer loans
7,66%, Selain itu, kredit konsumer turut mencatatkan also increased by IDR 609 billion or 4.13%, while MSME
peningkatan sebesar Rp609 miliar atau 4,13%, sementara loans rose by IDR 118 billion or 1.02%.
kredit UMKM meningkat sebesar Rp118 miliar atau 1,02%.
Peningkatan Kredit Wholesale disebabkan oleh The increase in Wholesale Loans was attributable
peningkatan penyaluran kredit kepada nasabah to higher loan disbursement to existing corporate
korporasi eksisting yang memiliki kinerja keuangan solid, customers with solid financial performance, as well
serta ekspansi selektif pada sektor-sektor prioritas as selective expansion in priority sectors with well-
dengan profil risiko yang terjaga. Pertumbuhan ini juga maintained risk profiles. This growth was also supported
didukung oleh realisasi new loan yang berasal dari by the realization of new loans from the acquisition of
akuisisi debitur baru berkualitas, sehingga memperkuat high-quality new borrowers, thereby strengthening the
pipeline bisnis dan mendorong pertumbuhan kredit business pipeline and driving sustainable growth in the
wholesale secara berkelanjutan. wholesale loan segment.
Kinerja Produk Kredit Tahun 2024-2025
Loan Product Performance in 2024-2025
dalam miliar Rupiah
in billion Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Kredit UMKM
11.737 23,53 11.619 24,45 118 1,02
MSME Loan
Kredit Konsumer
15.363 30,80 14.754 31,04 609 4,13
Consumer Loan
Kredit Wholesale
22.775 45,66 21.154 44,51 1.620 7,66
Wholesale Loan
Jumlah
49.875 100,00 47.527 100,00 2.347 4,94
Total
Kinerja kredit ritel mengalami peningkatan sebesar Retail loan performance increased by 2.76% in 2025, or
2,76% di tahun 2025 atau meningkat sebesar Rp727 IDR 727 billion, compared to IDR 26.37 trillion recorded
miliar bila dibandingkan tahun 2024 yang tercatat in 2024. This growth was mainly driven by higher loan
sebesar Rp26,37 triliun. Pertumbuhan ini terutama disbursement in Pension Loans and Mortgage Loans
didorong oleh peningkatan penyaluran kredit pada products.
produk Kredit Pensiunan dan Kredit Mortgage.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Kinerja Produk Kredit Ritel Tahun 2024-2025
Retail Loan Product Performance in 2024-2025
dalam miliar Rupiah
in billion Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Kredit UMKM
11.737 43,31 11.619 44,06 118 1,02
MSME Loan
Kredit Konsumer
15.363 56,69 14.754 55,94 609 4,13
Consumer Loan
Jumlah
27.100 100,00 26.373 100,00 727 2,76
Total
Kinerja Bisnis Kartu Kredit Credit Card Business Performance
KB Bank merupakan salah satu Bank di Indonesia yang KB Bank is one of the banks in Indonesia that has
memiliki izin sebagai penerbit Kartu Kredit dan penerima license as a Credit Card issuer and card payment
pembayaran kartu melalui mesin EDC. Selain itu, Bank recipient through EDC machines. In addition, the Bank
juga memiliki izin untuk menerbitkan kartu private label also has license to issue private label cards known as
yang dikenal sebagai KB Bank Card. Dengan dukungan KB Bank Cards. With the support of regulations and
regulasi dan infrastruktur yang tersedia, bisnis kartu kredit available infrastructure, KB Bank’s credit card business
KB Bank memiliki peluang besar untuk terus berkembang. has a great opportunity to continuously grow.
KB Bank terus mengupayakan pertumbuhan bisnis The KB Bank continues to strive for credit card business
kartu kredit dan penerimaan pembayaran di sepanjang growth and payment acceptance throughout 2025 by
tahun 2025 dengan menerapkan berbagai strategi, implementing various strategies, as follows:
sebagai berikut:
1. Memperluas akuisisi dengan menyasar kepada 1. Expanding acquisition by targeting individuals who
individu yang sebelumnya sudah menjadi nasabah are already KB Bank customers (cross-selling),
KB Bank (cross-selling) antara lain ke nasabah including Payroll, Priority, corporate customers
Payroll, Prioritas, nasabah korporasi (Bisnis Aliansi (KB Bank Alliance Business, Sister Company, EDC
KB Bank, Sister Company, Merchant EDC dan mitra Merchant, and KB Bank’s strategic partners),
strategis KB Bank), Mortgage dan nasabah lainnya; Mortgage, and other customers;
2. Mempermudah transaksi dan meningkatkan 2. Facilitating transactions and increasing usage, the
penggunaan, KB Bank telah meluncurkan fitur KB Bank has launched a contactless feature on
contactless pada Kartu Kredit dan Mesin EDC; Credit Cards and EDC Machines;
3. Rencana penerapan elektronik PIN dan integrasi 3. Planning to implement electronic PINs and credit
kartu kredit di aplikasi KBstar; card integration in the KBstar application;
4. Memperluas kemitraan dengan merchant di 4. Expanding partnerships with merchants in
kategori e-commerce, dining, dan travel untuk e-commerce, dining, and travel categories to
meningkatkan usage dan loyalitas nasabah; serta increase usage and customer loyalty; and
5. Strategi ini didukung dengan penerapan Key 5. These strategies are supported by the
Performance Indicator (KPI) tenaga pemasar, implementation of Key Performance Indicator (KPI)
program akuisisi terbatas, program loyalitas, dan for marketers, limited acquisition programs, loyalty
program retensi nasabah. programs, and customer retention programs.
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Kinerja Bisnis Kartu Kredit Tahun 2024-2025
Credit Card Business Performance in 2024-2025
Pertumbuhan
Growth
Uraian
2025 2024 Persentase
Description
Selisih (%)
Difference Percentage
(%)
Jumlah Pemegang Kartu
514.687 538.783 (24.096) (4,5)
Total Cardholders
Sales Volume Pengguna Kartu (Rp miliar)
461 515 (54) (10,5)
Card User Sales Volume (billion IDR)
Kredit yang Diberikan (Rp miliar)
278 380 (102) (26,8)
Loans (billion IDR)
Feebase Kartu Kredit (Rp miliar)
27 29 (2) (6,9)
Fee-based Credit Card (billion IDR)
Sales Volume Merchant (Rp miliar)
196 229 (33) (14,4)
Sales Volume of Merchant (billion IDR)
Feebase Merchant (Rp miliar)
3 4 (1) (25,0)
Fee-based Merchant (billion IDR)
Kredit UMKM MSME Loan
Di tahun 2025, KB Bank mencatatkan kinerja Kredit In 2025, KB Bank recorded MSME loan performance
UMKM sebesar Rp11,74 triliun, meningkat sebesar 1,02% of IDR 11.74 trillion, representing an increase of 1.02%
atau setara dengan Rp118 miliar apabila dibandingkan or equivalent to IDR 118 billion compared to IDR 11.62
dengan tahun 2024 yang tercatat sebesar Rp11,62 triliun. trillion in 2024. This increase was primarily driven by the
Peningkatan ini terutama disebabkan oleh Peningkatan growth in loan disbursement to the small and medium
ini terutama didorong oleh pertumbuhan penyaluran enterprise segment, which continued to demonstrate
kredit pada segmen usaha kecil dan menengah yang stable demand.
tetap menunjukkan permintaan yang stabil.
Pertumbuhan kredit UMKM yang relatif terbatas tersebut The relatively moderate growth in MSME loans
mencerminkan penerapan strategi ekspansi yang reflects the implementation of a selective and prudent
selektif dan prudent. Hal ini sejalan dengan komitmen expansion strategy. This approach is aligned with the
KB Bank dalam menjaga kualitas aset serta memastikan KB Bank’s commitment to maintaining asset quality
pertumbuhan yang sehat dan berkelanjutan. while ensuring healthy and sustainable growth.
Kinerja Kredit UMKM Tahun 2024-2025
MSME Loan Performance in 2024-2025
dalam miliar Rupiah
in billion Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Kredit UMKM 10.861 93,47 180 1,66
11.041 94,07
MSME Loan
Kredit Mikro 759 6,53 (62) (8,21)
696 5,93
Micro Loan
Jumlah
11.737 100,00 11.619 100,00 118 1,02
Total
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Kredit UKM SME Loan
Pada 31 Desember 2025, total kredit UKM sebesar As of December 31, 2025, the total SME loan was IDR
Rp11,04 triliun, mengalami peningkatan sebesar 1,66% 11.04 trillion, an increase of 1.66% or equivalent to
atau setara dengan Rp180 miliar bila dibandingkan IDR 180 billion compared to that of the previous year
dengan tahun sebelumnya yang mencapai Rp10,86 of IDR 10.86 trillion. This was mainly influenced by
triliun. Hal ini terutama dipengaruhi oleh Peningkatan ini the strengthening of loan disbursement in productive
terutama didorong oleh penguatan penyaluran kredit sectors with relatively stable financing demand,
pada sektor produktif dengan permintaan pembiayaan particularly for small to medium scale investment loans.
yang relatif stabil, khususnya untuk kebutuhan kredit
investasi skala kecil hingga menengah.
Pertumbuhan yang tercatat secara moderat tersebut The moderate growth recorded reflects the
mencerminkan penerapan strategi ekspansi yang tetap implementation of a selective and prudent expansion
selektif dan prudent. Pendekatan ini memungkinkan strategy. This approach enables the Bank to maintain
Bank menjaga keseimbangan antara pertumbuhan a balance between business growth and asset
bisnis dan kualitas aset, sejalan dengan fokus pada quality, in line with its focus on long-term sustainable
keberlanjutan kinerja jangka panjang. performance.
Kinerja Kredit UKM Tahun 2024-2025
SME Loan Performance in 2024-2025
dalam miliar Rupiah
in billion Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Kredit Modal Kerja
4.261 38,60 4.708 43,35 (447) (9,50)
Working Capital Loans
Kredit Investasi
4.504 40,79 1.862 17,15 2.641 141,81
Investment Loans
Equipment Financing 40 0,36 64 0,59 (24) (37,41)
Dealer Financing 614 5,56 512 4,72 102 19,90
Lainnya
1.622 14,69 3.714 34,19 (2.092) (56,33)
Other
Jumlah
11.041 100,00 10.861 100,00 180 1,66
Total
Kredit Mikro Micro Loan
Hingga akhir tahun 2025, Jumlah kredit mikro Until the end of 2025, the total micro loan reached IDR
mencapai Rp696 miliar, menurun sebesar Rp62 miliar 696 billion, a decrease of IDR 62 billion or equivalent to
atau setara dengan 8,21% bila dibandingkan dengan 8.21% compared to IDR 759 billion in the previous year.
tahun sebelumnya yang tercatat sebesar Rp759 miliar. This decrease was mainly influenced by the KB Bank’s
Hal ini dipengaruhi oleh adanya Penurunan ini terutama policy not to increase credit exposure to the Swamitra
dipengaruhi oleh kebijakan KB Bank untuk tidak segment.
melakukan penambahan eksposur kredit Swamitra.
Di sisi lain, penyaluran Kredit Usaha Rakyat (KUR) On the other hand, the disbursement of People’s
sebagai bagian dari program prioritas Pemerintah Business Credit (KUR), as part of the Government’s
dalam mendukung pembiayaan UMKM, tetap dilakukan priority program to support MSME financing,
secara lebih selektif dan prudent. Langkah ini bertujuan continued to be carried out in a more selective and
untuk menjaga kualitas aset sekaligus memastikan prudent manner. This approach aims to maintain asset
bahwa penyaluran pembiayaan tepat sasaran, efektif, quality while ensuring that financing is well-targeted,
dan berkelanjutan dalam mendorong pertumbuhan effective, and sustainable in supporting the growth of
sektor usaha produktif. the productive business sector.
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Kinerja Kredit Mikro Tahun 2024-2025
Micro Loan Performance in 2024-2025
dalam miliar Rupiah
in billion Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
KUR 57 8,19 86 11,33 (29) (33,72)
Kredit Modal Tidak Tetap
Swamitra
639 91,81 672 88,54 (33) (4,91)
Swamitra Non-Fixed Capital
Loan
Jumlah
696 100,00 759 100,00 (62) (8,30)
Total
Fee based Income Non Cash Loan Fee-based Income Non Cash Loan
Per 31 Desember 2025, KB Bank mencatat Fee- As of December 31, 2025, KB Bank recorded Fee-based
based Income Non Cash Loan sebesar Rp8,52 Income Non Cash Loan of IDR 8.52 billion, representing
miliar, meningkat sebesar 5,67% atau setara dengan an increase of 5.67% or equivalent to IDR 475 million
Rp475 juta dibandingkan periode yang sama tahun compared to IDR 8.07 billion in the previous year.
sebelumnya sebesar Rp8,07 miliar.
Peningkatan tersebut terutama didorong oleh kinerja The increase was primarily driven by the growth in
Trade Finance yang mengalami pertumbuhan seiring Trade Finance, in line with KB Bank’s strategic focus on
dengan strategi ekspansi KB Bank yang lebih terfokus expanding its wholesale segment.
pada segmen wholesale.
Di sisi lain, kinerja Bank Garansi mengalami penurunan Meanwhile, Bank Guarantee performance declined
sejalan dengan langkah KB Bank dalam melakukan in line with KB Bank’s efforts to enhance business
penyempurnaan proses bisnis dan penguatan kualitas processes and strengthen the quality of guarantee
penerbitan Bank Garansi, guna memastikan praktik issuance, ensuring more prudent and sustainable
yang lebih prudent dan berkelanjutan. practices.
Kinerja Fee based Income Non Cash Loan Tahun 2024-2025
Fee-based Income Non Cash Loan Performance in 2024-2025
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Trade Finance 6.883 80,76 5.934 73,58 949 15,99
Bank Garansi
1.640 19,24 2.131 26,42 (491) (23,04)
Bank Guarantee
Jumlah
8.523 100,00 8.066 100,00 475 5,67
Total
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Transformation towards a Stronger Sustainable and Inclusive Growth
Kredit Wholesale Wholesale Loan
Adapun uraian kinerja masing-masing produk The description of each Wholesale product performance
Wholesale selama periode tahun buku adalah sebagai during the fiscal year is as follows.
berikut.
Kinerja Produk Wholesale Tahun 2024-2025
Wholesale Product Performance in 2024-2025
dalam miliar Rupiah
in billion Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Kredit Modal Kerja
10.071 44,22 8.461 40,00 1.610 19,02
Working Capital Loans
Kredit Investasi
5.819 25,55 5.873 27,76 (54) (0,92)
Investment Loans
Kredit Sindikasi
6.885 30,23 6.820 32,24 65 0,95
Syndicated Loans
Jumlah
22.775 100,00 21.154 100,00 1.620 7,66
Total
Pada tahun 2025, jumlah kredit Wholesale tercatat In 2025, the total wholesale loans were recorded at
sebesar Rp21,73 triliun, meningkat 7,66% atau setara IDR 21.73 trillion, an increase of 7.66% or equivalent to
dengan Rp1,62 triliun dibandingkan tahun sebelumnya IDR 1.62 trillion compared to that of the previous year
yang sebesar Rp21,15 triliun. Peningkatan ini didorong oleh of IDR 21.15 trillion. This increase was driven by strong
pertumbuhan yang kuat pada kredit modal kerja serta growth in working capital loans as well as controlled
ekspansi yang terjaga pada pembiayaan Sindikasi Loan. expansion in Syndicated Loans financing.
Kinerja positif tersebut mencerminkan efektivitas The positive performance reflects the effectiveness
strategi KB Bank dalam mengoptimalkan peluang of the KB Bank’s strategy in optimizing business
bisnis pada nasabah korporasi berkualitas, sekaligus opportunities with high-quality corporate clients, while
tetap menjaga keseimbangan antara pertumbuhan dan maintaining a balance between growth and prudent
pengelolaan risiko secara prudent. risk management.
Kredit Wholesale Wholesale Loan
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Korean Link 6.712 29,47 6.312 29,87 401 6,35
Non-Korea
16.063 70,53 14.843 70,16 1.220 8,22
Non-Korean
Jumlah
22.775 100,00 21.154 100,00 1.620 7,66
Total
146 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Hingga akhir 2025, KB Bank mencatatkan jumlah kredit Until the end of 2025, KB Bank recorded a total wholesale
wholesale senilai Rp22,78 triliun, naik sebesar Rp1,62 loan of IDR 22.78 trillion, an increase of IDR 1.62 trillion
triliun atau 7,66% bila dibandingkan tahun 2024 yang or 7.66% compared to IDR 21.15 trillion in 2024. This
mencapai Rp21,15 triliun. Peningkatan ini didorong increase was driven by the positive performance of the
oleh kinerja positif pada segmen Korealink dan Non- Korealink and Non-Korea segments, which reflected an
Korea yang menunjukkan penguatan portofolio secara overall strengthening of the portfolio.
menyeluruh.
Hal tersebut mencerminkan efektivitas strategi This development reflects the effectiveness of the
ekspansi KB Bank dalam memperluas jangkauan KB Bank’s expansion strategy in broadening its
nasabah, sekaligus menjaga komposisi portofolio yang customer reach, while maintaining a balanced portfolio
seimbang antar segmen, dengan tetap mengedepankan composition across segments and continuing to uphold
prinsip kehati-hatian dalam pengelolaan risiko. prudent risk management principles.
Produk Dana Fund Products
Produk dana yang ditawarkan KB Bank antara lain: Fund products offered KB Bank include:
1. Giro 1. Demand Deposits
2. Simpanan dana pihak ketiga yang penarikannya 2. Third party fund savings that can be withdrawn
dapat dilakukan menggunakan kartu ATM by using ATM card (individual), check, demand
(perorangan), cek, bilyet giro, atau surat perintah deposit bill, or other equivalent order. The types
lainnya yang dapat dipersamakan dengan itu. Jenis of demand deposits provided by KB Bank to
giro yang disediakan KB Bank kepada nasabah yaitu: customers are:
a. Giro Umum a. General Demand Deposits
Simpanan dalam mata uang Rupiah guna Savings in Rupiah currency to meet the
memenuhi kebutuhan transaksi harian company’s daily transaction needs.
perusahaan.
b. Giro Valas b. Foreign Currency Demand Deposits
Simpanan dalam mata uang asing guna Savings in foreign currency to meet the
memenuhi kebutuhan transaksi dalam mata company’s daily foreign currency transaction
uang asing harian perusahaan. needs.
3. Tabungan 3. Savings Deposits
KB Bank menyediakan beragam produk tabungan KB Bank offers various savings deposits products
untuk memenuhi kebutuhan nasabah, baik untuk to meet customer needs, both for daily household
transaksi rumah tangga sehari-hari maupun transactions and as investment to optimize interest
sebagai sarana investasi guna mengoptimalkan income. Furthermore, savings deposits products
pendapatan bunga. Selain itu, produk tabungan can also be utilized to plan future financial needs,
juga dapat dimanfaatkan untuk perencanaan both for business and religious purposes. The
kebutuhan dana di masa depan, baik untuk types of savings deposits offered by KB Bank to
keperluan bisnis maupun ibadah. Adapun jenis customers are as follows:
tabungan yang disediakan KB Bank bagi nasabah
adalah sebagai berikut:
a. Tabungan SiAga KB Bank a. SiAga KB Bank Savings
Tabungan yang penarikannya hanya dapat Savings that can only be withdrawn according
dilakukan menurut syarat-syarat tertentu to certain agreed conditions, and cannot be
yang telah disepakati, dan tidak dapat ditarik withdrawn by check, demand deposit bill, or
dengan cek/bilyet giro atau setaranya. equivalent.
b. Tabungan SiAga Kerjasama KB Bank b. SiAga Kerjasama KB Bank Savings
Kerja sama Tabungan yang dirancang khusus Savings cooperation designed specifically
untuk kerja sama PT Bank KB Indonesia Tbk dan for cooperation between PT Bank KB
perusahaan dalam rangka payroll (penampungan Indonesia Tbk and companies in the context
pembayaran gaji karyawan) atau kerja sama of payroll (employee salary payment) or other
lainnya yang mempunyai karakteristik berupa cooperation with characteristic of collective
pembukaan tabungan secara kolektif. savings opening.
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Transformation towards a Stronger Sustainable and Inclusive Growth
c. Tabungan SiAga KB Bank Bisnis (Perorangan c. SiAga KB Bank Bisnis (Perorangan and Badan
dan Badan Usaha) Usaha) Savings
Tabungan yang diperuntukkan bagi Savings intended for individuals and business
perorangan dan badan usaha yang berbadan entities that are legal entities and non-legal
hukum maupun tidak berbadan hukum. entities. This savings provide convenience
Tabungan ini memberikan kemudahan bagi for customers in monitoring their business
nasabah dalam memantau transaksi-transaksi transactions printed in the savings book.
bisnisnya tercetak di dalam buku tabungan.
Layanan yang diberikan kepada pemegang The services provided to business savings
rekening tabungan bisnis sangat menarik, account holders are very attractive, including
antara lain adalah tersedianya kartu ATM, the availability of ATM cards, e-banking, and
e-banking, dan fasilitas pemindahan dana automatic fund transfer facilities from savings
secara otomatis dari tabungan ke giro atau to demand deposits or vice versa (SiAgamatic).
sebaliknya (SiAgamatic).
d. Tabungan SiAga Premium KB Bank d. SiAga Premium KB Bank Savings
Tabungan berbunga setara deposito yang Savings with interest equivalent to deposits
memiliki beragam layanan, kemudahan, dan that have various services, convenience, and
keleluasaan. flexibility.
e. Tabungan Rencana KB Bank e. KB Bank Rencana Savings
Tabungan yang diperuntukkan bagi perorangan Savings intended for individuals to meet future
guna memenuhi keperluan yang akan datang needs with a fixed monthly deposit amount
dengan jumlah setoran tetap setiap bulannya that can only be withdrawn at certain times
dan hanya dapat diambil pada waktu tertentu according to the agreement.
sesuai dengan perjanjian.
f. Tabungan SiAga Valas KB Bank f. SiAga Valas KB Bank Savings
Tabungan dalam bentuk valuta asing untuk Savings in foreign currency for customer
kebutuhan transaksi nasabah. transaction needs.
g. Tabunganku g. TabunganKu
Tabungan yang merupakan program This saving is the government program
Pemerintah yang ditujukan untuk individu intended for individuals, with no administration
tanpa dikenakan biaya administrasi. fees.
h. Tabungan SiAga Pensiunan h. SiAga Pensiunan Savings
Tabungan yang ditujukan untuk menghimpun Savings intended to collect funds from
dana dari para pensiunan termasuk pembayaran retirees, including pension payments.
uang pensiun.
i. Tabungan SIMPEL (Simpanan Pelajar) i. SIMPEL (Simpanan Pelajar) Savings
Tabungan untuk siswa yang diterbitkan secara Savings for students issued nationally by
nasional oleh bank-bank di Indonesia, dengan banks in Indonesia, with easy and simple
persyaratan mudah dan sederhana serta fitur requirements and attractive features, in
menarik, dalam rangka edukasi dan inklusi untuk the context of education and inclusion to
mendorong budaya menabung sejak dini. encourage a culture of saving early.
j. Tabungan SiAga Digital (KBstar) j. SiAga Digital (KBstar) Savings
Tabungan perorangan berbasis digital dimana Digital-based individual savings where
pembukaan rekening dapat dilakukan hanya account opening can be done simply through
melalui aplikasi yang di dalamnya terdapat the application that contains various features
beragam fitur yang dapat diakses untuk accessible for various transactions.
melakukan berbagai transaksi.
4. Deposito 4. Time Deposits
KB Bank mengembangkan produk deposito KB Bank develops time deposits product as term
sebagai solusi simpanan berjangka bagi nasabah deposit solution for customers who wish a more
yang menginginkan tingkat bunga yang lebih attractive interest rate than demand deposits and
menarik dibandingkan giro dan tabungan. savings deposits.
148 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Produk ini dirancang untuk memenuhi kebutuhan This product is designed to meet the needs of
nasabah yang menginginkan simpanan dengan customers seeking savings with certain period of
jangka waktu tertentu serta imbal hasil yang time term and optimal returns. In Retail business
lebih optimal. Dalam segmen bisnis Ritel, produk segment, time deposits products offered include:
deposito yang ditawarkan meliputi:
a. Deposito Umum a. General Time Deposits
Simpanan berjangka bagi nasabah perorangan Term deposits for individual customers and
dan badan usaha yang penarikannya hanya business entities that can only be withdrawn
dapat dilakukan pada waktu tertentu menurut at certain times according to the agreement in
perjanjian dalam valuta rupiah. rupiah currency.
b. Deposito Valas b. Foreign Currency Time Deposits
Simpanan berjangka dalam valuta asing bagi Term deposits in foreign currency for individual
nasabah perorangan dan badan usaha yang customers and business entities that can only
penarikannya hanya dapat dilakukan pada be withdrawn at certain times according to the
waktu tertentu menurut perjanjian. agreement.
c. Deposito Merdeka c. Merdeka Time Deposits
Simpanan berjangka yang penarikannya Term deposits that can be withdrawn at any
dapat dilakukan kapanpun menurut perjanjian time according to the agreement between the
antara nasabah dan pihak KB Bank, dengan customer and the Company, with the added
nilai tambah bebas biaya penalti jika dicairkan value of being free of penalty fees if cashed
sebelum jatuh tempo. before maturity.
d. Deposito Online d. Online Time Deposits
Simpanan berjangka bagi nasabah perorangan Term deposits for individual customers
yang penarikannya hanya dapat dilakukan that can only be withdrawn at certain times
pada waktu tertentu menurut perjanjian dalam according to the agreement in rupiah currency
valuta rupiah dan hanya dapat diakses secara and is only accessible online through KB Bank
online melalui aplikasi digital KB Bank. digital application.
e. Deposito KB Bank Rupiah e. KB Bank Rupiah Time Deposits
Simpanan berjangka bagi nasabah perorangan Term deposits for individual customers and
dan badan usaha yang penarikannya hanya business entities that can only be withdrawn
dapat dilakukan pada waktu tertentu menurut at certain times according to the agreement in
perjanjian dalam valuta rupiah. rupiah currency.
f. Deposito on Call f. Deposit On Call
Simpanan berjangka yang penarikannya hanya Term deposits that can only be withdrawn
bisa dilakukan melalui pemberitahuan terlebih with prior notice according to the agreement
dahulu sesuai kesepakatan antara nasabah between the customer and the Bank.
dan pihak bank.
Produktivitas Produk Dana Productivity of Fund Product
KB Bank berhasil menghimpun dana sebesar Rp54,64 KB Bank successfully raised IDR 54.64 trillion in funds in
triliun pada tahun 2025, meningkat 17,27% atau 2025, a 17.27% increase, equivalent to IDR 8.05 trillion,
setara dengan Rp8,05 triliun dibandingkan dengan compared to IDR 46.59 trillion in the previous year.
tahun sebelumnya yang mencapai Rp46,59 triliun. This increase in fund collection was primarily driven
Peningkatan penghimpunan dana tersebut terutama by growth in low-cost funds (CASA), which increased
didorong oleh pertumbuhan dana murah (CASA) yang by IDR 3.5 trillion, or 26.54%, thus supporting overall
meningkat sebesar Rp3,5 triliun atau 26,54%, sehingga more efficient and sustainable growth in third-party
secara keseluruhan mendukung pertumbuhan dana funds. This was also supported by competitive interest
pihak ketiga yang lebih efisien dan berkelanjutan. Hal rates offered to both new and existing customers to
ini juga didukung oleh penawaran suku bunga yang maintain fund stability while simultaneously attracting
kompetitif bagi nasabah baru maupun nasabah existing new funds.
untuk menjaga stabilitas dana sekaligus menambah
dana baru.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Selain itu, Bank melakukan pengelolaan yang lebih Furthermore, the Bank optimized management of
optimal terhadap nasabah prioritas dan renewal deposito priority customers and renewal of maturing deposits to
jatuh tempo guna mengurangi potensi outflow dana. reduce potential outflows. This fund growth was also
Pertumbuhan dana ini juga didukung oleh implementasi supported by the implementation of a more segmented
strategi funding yang lebih tersegmentasi dan berbasis and ecosystem-based funding strategy, including
ekosistem, termasuk penguatan kerja sama payroll strengthening payroll and institutional partnerships.
dan institusi. Di sisi lain, transformasi digital melalui Furthermore, digital transformation through the
pengembangan channel dan layanan perbankan turut development of banking channels and services
berkontribusi dalam meningkatkan akuisisi nasabah contributed to increasing new customer acquisition and
baru serta aktivitas transaksi, sehingga berdampak transaction activity, positively impacting the increase in
positif terhadap peningkatan dana berbasis transaksi. transaction-based funds.
Jumlah Dana Pihak Ketiga Tahun 2024-2025
Total Third Party Funds in 2024-2025
dalam miliar Rupiah
in billion Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Giro
8.790 16,09 6.289 13,50 2.501 39,77
Demand Deposits
Tabungan
7.919 14,49 6.916 14,84 1.003 14,50
Savings Deposits
Deposito
37.930 69,42 33.388 71,66 4.542 13,60
Time Deposits
Jumlah
54.639 100,00 46.593 100,00 8.046 17,27
Total
Giro Demand Deposits
Jumlah dana dari produk giro KB Bank per 31 Desember The total funds from demand deposits product in KB
2025 tercatat sebesar Rp8,79 triliun, yaitu mengalami Bank as of December 31, 2025, were IDR 8.79 trillion,
peningkatan sebesar 39,77% atau setara dengan an increase of 39.77% or equivalent to IDR 2.50 trillion
Rp2,50 triliun bila dibandingkan dengan periode yang compared to the same period in 2024 of IDR 6.29
sama tahun 2024 sebesar Rp6,29 triliun. trillion.
Jumlah Dana Giro Tahun 2024-2025
Total Funds of Demand Deposits Accounts in 2024-2025
dalam unit rekening
in account unit
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Giro Umum
6.972 79,32 5.463 86,87 1.509 27,62
General Demand Deposits
Giro Valas
Foreign Currency Demand 1.818 20,68 826 13,13 992 120,10
Deposits
Jumlah
8.790 100,00 6.289 100,00 2.501 39,77
Total
150 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Tabungan Savings Deposits
Per 31 Desember 2025, jumlah dana produk tabungan As of December 31, 2025, total savings product funds
tercatat sebesar Rp7,92 triliun, meningkat sebesar were recorded at IDR 7.92 trillion, an increase of
Rp1,00 triliun atau tumbuh 14,50% dibandingkan IDR 1.00 trillion or 14.50% compared to the same period in
periode yang sama tahun 2024 yang sebesar Rp6,92 2024 of IDR 6.92 trillion. This achievement was driven by
triliun. Pencapaian ini didorong oleh langkah strategis the Bank’s strategic steps in optimizing CASA program
Bank dalam melakukan optimalisasi program CASA dan and savings campaigns through promotional programs
campaign tabungan melalui program promo seperti such as direct prizes, community collaborations, and
hadiah langsung, kerja sama komunitas, maupun other thematic campaigns. This positive growth was
campaign tematik lainnya. Pertumbuhan positif ini also the result of successful optimization of transaction
juga merupakan hasil dari keberhasilan optimalisasi and digital banking services, expansion of customer
layanan transaksi dan digital banking, perluasan basis base in both retail and corporate segments, and an
nasabah baik pada segmen ritel maupun korporasi, overall increase in customer transaction activity that
serta peningkatan aktivitas transaksi nasabah secara strengthened the Bank’s low-cost funding structure.
menyeluruh yang memperkuat struktur pendanaan
murah Bank.
Jumlah Dana Produk Tabungan Tahun 2024-2025
Total Funds in Savings Deposits Product in 2024-2025
dalam miliar Rupiah
in billion Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Tabungan Rupiah
7.671 96,87 6.834 98,82 837 12,25
Rupiah Savings
Tabungan Valas
248 3,13 82 1,18 166 202,44
Foreign Currency Savings
Jumlah
7.919 100,00 6.916 100,00 1.003 14,50
Total
Deposito Time Deposits
Pada tahun 2025, KB Bank mencatat jumlah dana In 2025, KB Bank recorded total deposit funds of
produk deposito sebesar Rp37,93 triliun, meningkat IDR 37.93 trillion, an increase of IDR 4.54 trillion, or
sebesar Rp4,54 triliun atau 13,60% bila dibandingkan 13.60%, compared to IDR 33.39 trillion in the previous
tahun sebelumnya yang tercatat sebesar Rp33,39 year. This increase in deposits was primarily driven by
triliun. Peningkatan deposito tersebut terutama competitive interest rates offered through a competitive
didorong oleh penawaran suku bunga yang kompetitif pricing strategy, both for new and existing customers,
melalui strategi pricing yang bersaing, baik untuk encouraging them to top up or maintain their funds.
nasabah baru maupun nasabah existing agar dapat Supported by a targeted fundraising strategy, the
melakukan top up ataupun mempertahankan dana Bank was able to maintain liquidity stability while
mereka. Didukung oleh strategi penghimpunan dana encouraging sustainable nominal deposit growth.
yang terarah, Bank mampu menjaga stabilitas likuiditas
sekaligus mendorong pertumbuhan nominal deposito
secara berkelanjutan.
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Jumlah Dana Produk Deposito Tahun 2024-2025
Total Funds in Time Deposits Product in 2024-2025
dalam miliar Rupiah
in billion Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Deposito Rupiah
33.915 89,41 30.484 91,30 3.431 11,26
Rupiah Deposits
Deposito Valas
Foreign Currency Time 4.015 10,59 2.904 8,70 1.111 38,26
Deposits
Jumlah
37.930 100,00 33.388 100,00 4.542 13,60
Total
KB Bank mencatatkan jumlah dana pada segmen dana The KB Bank recorded the total funds in Wholesale
Wholesale di tahun 2025 sebesar Rp26,5 triliun, naik fund segment in 2025 of IDR 26,5 trillion, an increase of
sebesar Rp9,68 triliun atau 58% bila dibandingkan IDR 9,68 trillion or 58% compared to IDR 16.82 trillion in
dengan tahun sebelumnya yang tercatat sebesar the previous year. This was due to an increase low cost
Rp16,82 triliun. Hal ini disebabkan oleh peningkatan funds in current accounts’ nominal and composition to
jumlah dan komposisi dana murah pada giro untuk support asset growth.
mendukung pertumbuhan aset.
Fee Based Income Fee-Based Income
KB Bank memperoleh pendapatan Fee Based KB Bank obtains fee-based income from various
Income dari beragam aktivitas perbankan, termasuk banking activities, including trading in Treasury
perdagangan (trading) produk Treasury, layanan products, Public Services, Trade Finance, Bank
Public Services, Trade Finance, Bank Garansi, dan Guarantees, and agency services. Furthermore, there
jasa keagenan. Selain itu, peningkatan juga terjadi is also an increase in e-banking services, corporate
pada layanan e-banking, corporate internet banking - internet banking - KBstarbiz, credit card fees, custodian
KBstarbiz, fee kartu kredit, jasa kustodian, manajemen services, management, Swamitra IT, and public utilities.
pengelolaan, IT Swamitra, serta public utilities. Sejalan In line with the development of banking services, the
dengan perkembangan layanan perbankan, KB Bank KB Bank also presents investment products and wealth
turut menghadirkan produk investasi dan layanan management services for its customers.
wealth management bagi nasabahnya.
Adapun rincian layanan fee based income dijelaskan The details of fee-based income services are explained
sebagai berikut: as follows:
Layanan Bank Kustodian dan Wali Amanat Custodian Bank and Trustee Services
KB Bank menempatkan Layanan Bank Kustodian dan KB Bank places Custodian Bank and Trustee Services
Wali Amanat sebagai salah satu lini bisnis strategis dalam as one line of strategic business to support sustainable
mendukung pertumbuhan berkelanjutan. KB Bank terus growth. KB Bank continuously improves its service
meningkatkan kualitas layanan serta mengembangkan quality and develop various initiatives to strengthen
berbagai inisiatif untuk memperkuat kepercayaan dan customer trust and satisfaction in using Custodian
kepuasan nasabah dalam menggunakan jasa Bank Bank and Trustee services of PT Bank KB Indonesia
Kustodian dan Wali Amanat PT Bank KB Indonesia Tbk. Tbk. These services contribute to increasing KB Bank’s
Layanan tersebut, berkontribusi pada peningkatan fee fee-based income.
based income KB Bank.
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dalam miliar Rupiah Desember 2025
in billion Rupiah December 2025
Produk
AUM FBI
Product
Bank Kustodian dan Wali Amanat
105.859,02 17,47
Custodian Bank and Trustee
KB Bank Trade Finance KB Bank Trade Finance
KB Bank menyediakan layanan KB Bank Trade Finance KB Bank provides KB Bank Trade Finance services as
sebagai solusi pembiayaan perdagangan guna a trade financing solution to support smooth sale and
mendukung kelancaran transaksi jual beli barang purchase transactions between sellers and buyers,
antara penjual (seller) dan pembeli (buyer), baik di both in domestic and international markets.
pasar domestik maupun internasional.
Produk ini mencakup berbagai layanan, termasuk This product includes various services, including
Ekspor, Impor, Surat Kredit Berdokumen Dalam Negeri Export, Import, Domestic Documented Letter of Credit
(SKBDN), Bank Garansi, Standby L/C, dan Flexy Bill. (SKBDN), Bank Guarantee, Standby L/Cs, and Flexy
Berikut adalah rincian kinerja produk KB Bank Trade Bill. The following are the performance details of KB
Finance. Bank Trade Finance product.
Jumlah Transaksi KB Bank Trade Finance Tahun 2024-2025
Number of KB Bank Trade Finance Transactions in 2024-2025
dalam jumlah rekening
in number of account
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk
Product Jumlah Komposisi Jumlah Komposisi
Nominal Persentase (%)
Total Composition Total Composition
(Unit) Percentage (%)
(Unit) (%) (Unit) (%)
Export Service 116 0,4 47 0,3 69 59,5
Import Service 230 0,9 221 1,3 9 3,9
Remittance 26.224 98,7 17.227 98,5 8.997 34,3
Jumlah
26.570 100,00 17.495 100,00 9.075 34,2
Total
Note: Seluruh produk Flexy + Invoice Financing tidak ada transaksi penerbitan baru melainkan hanya perpanjangan sehingga tidak dimasukan kedalam jumlah transaksi
Note: All Flexy + Invoice Financing products have no new issuance transactions but only renewals, therefore they are not included in the number of transactions
Volume Transaksi Trade Finance KB Bank Tahun 2024-2025
Trade Finance Transaction Volume of KB Bank in 2024-2025
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Export Service 3.300.836 5,1 3.360.250 9,6 (59.415) (1,8)
Import Service 1.289.370 2,0 754.709 2,2 534.661 41,5
Remittance 59.526.469 92,8 30.784.886 88,2 28.741.583 48,3
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Volume Transaksi Trade Finance KB Bank Tahun 2024-2025
Trade Finance Transaction Volume of KB Bank in 2024-2025
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Jumlah
64.116.675 100,00 34.899.846 100,00 29.216.829 45,6
Total
Treasury Treasury
Pengelolaan likuiditas KB Bank dilakukan dengan KB Bank’s liquidity is managed in accordance with the
mengacu pada regulasi Otoritas Jasa Keuangan (OJK) regulations of Financial Services Authority (OJK) and
dan Bank Indonesia (BI) serta mempertimbangkan Bank Indonesia (BI), while considering profitability
aspek profitabilitas. Dalam pelaksanaannya, Treasury aspects. In its implementation, Treasury cooperates
bekerja sama dengan unit bisnis dan unit pendukung with business units and support units to monitor
untuk memantau arus kas harian, termasuk pergerakan daily cash flow, including the movement of large
dana nasabah besar dan tren transaksi, sebagai dasar customer funds and transaction trends, as the basis
penyusunan strategi likuiditas yang efektif. for developing an effective liquidity strategy.
Sebagai pengelola likuiditas, KB Bank berperan As a liquidity manager, KB Bank acts as a profit
sebagai profit center dengan memaksimalkan center by maximizing interest income and fee-based
pendapatan bunga serta fee based income. Transaksi income. Transactions are carried out with various
dilakukan dengan berbagai pihak, termasuk Bank parties, including Bank Indonesia, commercial banks,
Indonesia, bank umum, sekuritas, dan money broker. securities, and money brokers. The main focus lies on
Fokus utama terletak pada aktivitas jual beli valuta foreign exchange trading activities to strengthen the
asing guna memperkuat peran treasury sebagai pusat role of treasury as profitability center. The following are
profitabilitas. Berikut adalah produk dan layanan treasury products and services offered to customers:
treasury yang ditawarkan kepada nasabah:
1. Transaksi jual beli forex (value today, tom, spot, 1. Forex trading transactions (value today, tom, spot,
forward, swap); forward, swap);
2. Transaksi jual beli obligasi; 2. Bond trading transactions;
3. Foreign Bank Notes; serta 3. Foreign Bank Notes; and
4. Intererst Rate Swap. 4. Interest Rate Swap.
Volume Transaksi Treasury Periode Tahun 2024-2025
Treasury Transaction Volume for the 2024-2025 Period
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Pasar Uang
409.361.783 76,15 247.952.441 61,96 161.409.342 65,10
Money Market
Valuta Asing
120.526.900 22,42 144.864.150 36,20 (24.337.250) (16,80)
Foreign Currency
Surat Berharga
7.666.000 1,43 7.359.000 1,84 307.000 4,17
Marketable Securities
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Volume Transaksi Treasury Periode Tahun 2024-2025
Treasury Transaction Volume for the 2024-2025 Period
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Jumlah Volume Transaksi
Treasury
537.554.683 100,00 400.175.591 100,00 137.379.092 34,33
Total Treasury Transaction
Volume
Pendapatan Bunga Treasury Periode Tahun 2024-2025
Treasury Interest Income for the 2024-2025 Period
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Pendapatan Bunga dari Bank
Indonesia
85.493 9,63 84.844 8,47 649 0,76
Interest Income from Bank
Indonesia
Pendapatan Bunga dari Bank Lain
45.592 5,14 124.383 12,41 (78.791) (63,35)
Interest Income from Other Banks
Pendapatan Bunga Obligasi
756.576 85.23 792.808 79,12 (36.232) (4,57)
Bond Interest Income
Jumlah Pendapatan Bunga
Treasury 887.661 100.00 1.002.035 100,00 (114.374) (11,41)
Total Treasury Interest Income
Pendapatan Non-Bunga Treasury Periode Tahun 2024-2025
Treasury Non-Interest Income for the 2024-2025 Period
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Transaksi Valas
11.596 26.91 22.656 55,85 (11.060) (48,82)
Foreign Exchange Transactions
Transaksi Surat Berharga dan Reksadana
Marketable Securities and Mutual Fund 31.493 73.09 17.908 44,15 13.585 75,86
Transactions
Jumlah Pendapatan Bunga Treasury
43.089 100.00 40.564 100,00 2.525 6,22
Total Treasury Interest Income
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Transformation towards a Stronger Sustainable and Inclusive Growth
Jasa dan Layanan Lainnya Other Services
Sampai dengan akhir tahun 2025 KB Bank menawarkan Until the end of 2025, KB Bank offered various services,
berbagai jasa dan layanan, termasuk Bisnis Kartu, including Card Business, E-Banking, KB Bank Priority,
E-Banking, KB Bank Prioritas, corporate internet corporate internet banking - KBstarbiz, State Revenue
banking - KBstarbiz, Modul Penerimaan Negara, serta Module, and other banking services.
berbagai layanan perbankan lainnya.
Bisnis Kartu Card Business
Kinerja Produk Bisnis Kartu Periode Tahun 2024-2025
Card Business Product Performance for the 2024-2025 Period
dalam miliar Rupiah, kecuali jumlah transaksi
in billion Rupiah, except transaction amount
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Uraian
Description Jumlah Transaksi Jumlah Transaksi
Number of Nominal Number of Nominal
Transactions Transactions
Kartu Kredit KB Bank
738.342 461 816.571 516
KB Bank Credit Card
Notes: jumlah transaksi kartu kredit dalam setahun
Note: Number of credit card transactions in a year
E-Banking E-Banking
Kinerja Produk E-Banking Periode Tahun 2024-2025
Banking Product Performance for the 2024-2025 Period
dalam miliar Rupiah, kecuali jumlah transaksi
in billion Rupiah, except transaction amount
31 Desember 2025 31 Desember 2024 Pertumbuhan
December 31, 2025 December 31, 2024 Growth
Uraian
Jumlah Jumlah
Description Jumlah Transaksi
Transaksi Transaksi
Number of Nominal Nominal Nominal
Number of Number of
Transactions
Transactions Transactions
ATM 439.635 274.574 213.767 132.781 225.868 141.793
Aplikasi Digital KBstar
540.092 746 537.114 487 2.978 258
KBstar Digital Application
KB Bank Prioritas KB Bank Priority
Kinerja KB Bank Prioritas Periode Tahun 2024-2025
KB Bank Priority Performance for the 2024-2025 Period
dalam miliar Rupiah, kecuali jumlah nasabah
in billion Rupiah, exept for the number of customers
31 Desember 2025 31 Desember 2024 Pertumbuhan
Uraian December 31, 2025 December 31, 2024 Growth
Description DPK Nasabah DPK Nasabah DPK Nasabah
Third Party Funds Customers Third Party Funds Customers Third Party Funds Customers
KB Bank Prioritas
10.617 6.517 9.095 3.980 1.522 2.537
KB Bank Priority
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Corporate Internet Banking Corporate Internet Banking
Kinerja Corporate Internet Banking - KBstarbiz Periode Tahun 2024-2025
Corporate Internet Banking Performance - KBstarbiz for the 2024-2025 Period
dalam miliar Rupiah, kecuali jumlah transaksi
in billion Rupiah, except transaction amount
31 Desember 2025 31 Desember 2024 Pertumbuhan
December 31, 2025 December 31, 2024 Growth
Uraian
Jumlah Jumlah
Description Jumlah Transaksi
Transaksi Transaksi
Number of Nominal Nominal Nominal
Number of Number of
Transactions
Transactions Transactions
Corporate Internet Banking -
34.559 10.455 51.282 13.281 (16.723) (2.826)
KBstarbiz
Modul Penerimaan Negara (MPN) State Revenue Module (MPN)
Kinerja Modul Penerimaan Negara (MPN) Periode Tahun 2024-2025
State Revenue Module (MPN) Performance for the 2024-2025 Period
dalam miliar Rupiah, kecuali jumlah transaksi
in billion Rupiah, except transaction amount
31 Desember 2025 31 Desember 2024 Pertumbuhan
December 31, 2025 December 31, 2024 Growth
Uraian
Jumlah Jumlah
Description Jumlah Transaksi
Transaksi Transaksi
Number of Nominal Nominal Nominal
Number of Number of
Transactions
Transactions Transactions
Modul Penerimaan Negara (MPN)
5.162 2.706 8.958 1.408 (3.796) 2.707
State Revenue Module (MPN)
Jasa Perbankan Lainnya Other Banking Services
Kinerja Jasa Perbankan Lainnya Periode Tahun 2024-2025
Performance of Other Banking Services for the 2024-2025 Period
dalam miliar Rupiah, kecuali jumlah transaksi
in billion Rupiah, except transaction amount
31 Desember 2025 31 Desember 2024 Pertumbuhan
December 31, 2025 December 31, 2024 Growth
Uraian Jumlah Jumlah Jumlah
Description Transaksi Transaksi Transaksi
Nominal Nominal Nominal
Number of Number of Number of
Transactions Transactions Transactions
Listrik Prabayar (Prepaid)
185.082.800 16.214 102.925.137 9.803 82.157.659 6.411
Prepaid Electricity
EDC 15.783.312 11.284 25.025.879 19.665 (9.242.567) (8.381)
Segmen Syariah Sharia Segment
Produk dan layanan pada segmen pembiayaan Products and services in Sharia financing segment are
syariah disediakan oleh KB Bank Syariah sebagai provided by KB Bank Syariah, a subsidiary of the KB
anak perusahaan KB Bank. Produk yang ditawarkan Bank. The products offered include various financing
mencakup berbagai jenis pembiayaan yang berbasis types based on sharia principles, funding products in
prinsip syariah, produk pendanaan yang sesuai dengan accordance with sharia provisions, and various services
ketentuan syariah, serta beragam layanan lain yang designed to meet financial needs in accordance with
dirancang untuk memenuhi kebutuhan finansial sesuai sharia principles.
dengan prinsip syariah.
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Produktivitas Segmen Syariah Sharia Segment Productivity
Produktivitas segmen Syariah, yang mencakup produk The productivity of Sharia segment, which includes
pembiayaan, produk pendanaan dan fee based income, financing products, funding products, and fee-based
disajikan sebagai berikut: income, is presented as follows:
Produk Pembiayaan Financing Products
Segmen pembiayaan syariah KB Bank mencatatkan The KB Bank’s Sharia financing segment recorded total
total pembiayaan sebesar Rp6,1 triliun pada tahun 2025, financing of IDR 6.1 trillion in 2025, an increase of IDR
meningkat Rp99,24 triliun atau sekitar 1,65% dibandingkan 99.24 trillion, or approximately 1.65%, compared to IDR
tahun 2024 yang mencapai Rp6 triliun. Berikut adalah 6 trillion in 2024. Details of performance of KB Bank
rincian kinerja produk pembiayaan KB Bank Syariah: Syariah’s financing products are as follows:
Kinerja Produk Pembiayaan Syariah Periode Tahun 2024-2025
Sharia Financing Product Performance for the 2024-2025 Period
dalam miliar jutaan, kecuali dinyatakan lain
in million rupiah, unless otherwise stated
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Pertanian
143.504 2,35 150.699 2,51 (7.195) (4,77)
Agriculture
Pertambangan
90.559 1,48 10.951 0,18 79.608 726,94
Mining
Manufaktur
462.470 7,58 646.994 10,78 (184.524) (28,52)
Manufacturing
Tenaga listrik
270.305 4,43 225.041 3,75 45.265 20,11
Power supply
Konstruksi
258.054 4,23 216.182 3,60 41.872 19,37
Construction
Perdagangan
944.591 15,48 1.038.353 17,29 (93.762) (9,03)
Trading
Transportasi
541.039 8,86 476.877 7,94 64.162 13,45
Transportation
Jasa Dunia Usaha
657.994 10,78 561.731 9,36 96.262 17,14
Business Services
Jasa Sosial
2.293.291 37,57 2.136.329 35,58 156.962 7,35
Social Services
Lain-lain
441.976 7,24 541.382 9,02 (99.406) (18,36)
Others
Jumlah
6.103.782 100,00 6.004.539 100,00 99.243 1,65
Total
Produk Pendanaan Funding Products
Jumlah produk pendanaan pihak ketiga KB Bank pada The total third-party funding products of KB Bank in
tahun 2025 tercatat sebanyak Rp7,45 miliar meningkat 2025 amounted to IDR 7.45 billion, representing an
sebanyak Rp943 juta atau sekitar 14,48% dibandingkan increase of IDR 943 million or 14.48% compared to
tahun 2024 yang tercatat sebanyak Rp6,51 miliar. 2024, which amounted to IDR 6.51 billion.
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Kinerja Produk Pendanaan Pihak Ketiga Periode Tahun 2024-2025
Third Party Funding Product Performance for the 2024-2025 Period
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah Nominal
Product Komposisi Komposisi
(Rp) (Rp) (Rp) Persentase (%)
Composition Composition
Total Total Nominal Percentage (%)
(%) (%)
(IDR) (IDR) (IDR)
Giro
1.014.736 13,61 780.039 11,98 234.697 30,09
Demand Deposits
Tabungan
568.587 7,63 607.224 9,32 (38.637) (6,36)
Savings Deposits
Deposito
5.871.933 78,76 5.124.920 78,70 747.013 14,58
Time Deposits
Jumlah
7.455.256 100,00 6.512.183 100,00 943.073 14,48
Total
Fee Based Income Fee-Based Income
KB Bank mencatatkan fee based income sebesar Rp17,18 The KB Bank recorded fee-based income of IDR 17.18
miliar sepanjang tahun 2025. Nilai tersebut mengalami billion throughout 2025. This figure decreased by IDR
penurunan sebesar Rp6,67 miliar dibandingkan dengan 6.67 billion compared to the previous year’s realization
realisasi tahun sebelumnya sebesar Rp23,85 miliar. of IDR 23.85 billion.
Fee Based Income Periode Tahun 2024-2025
Fee-Based Income for the 2024-2025 Period
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi Nominal (Rp)
(Rp) (Rp) Persentase (%)
Composition Composition Nominal
Total Total Percentage (%)
(%) (%) (IDR)
(IDR) (IDR)
Bank Garansi
- - 2.570 10,78 (2.570) (100,00)
Bank Guarantee
Adm-Pembiayaan
10.696 73,30 11.671 48,94 (975) (8,35)
Admin-Financing
Jasa Nasabah
6.481 37,73 - - 6.481 100,00
Customer Service
Adm-DPK
- - 3.756 15,75 (3.756) (100,00)
Admin-DPK
PLN - - 1.681 7,05 (1.681) (100,00)
Bancassurance - - 274 1,15 (274) (100,00)
FBI-Lainnya
- - 3.897 16,34 (3.897) (100,00)
FBI-Other
Total 17.177 100,00 23.849 100,00 (6.672) (27,98)
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Segmen Geografis
Geographic Segment
Segmen Geografis KB Bank diklasifikasikan berdasarkan KB Bank’s geographic segment is classified based on
wilayah ekonomi yang meliputi Jawa, Sumatra, economic regions, including Java, Sumatra, Kalimantan,
Kalimantan, dan wilayah lainnya. Setiap wilayah memiliki and other regions. Each region has different risk
karakteristik risiko dan potensi imbal hasil yang berbeda characteristics and potential returns in the provision of
dalam penyediaan layanan perbankan. banking services.
Produktivitas Segmen Geografis Geographic Segment Productivity
Produktivitas Segmen Geografis disusun berdasarkan The productivity of Geographic Segment is based on
aktivitas penyaluran kredit dan penghimpunan loan disbursement and customer deposit collection
simpanan nasabah. Rincian kinerja tersebut disajikan activities. Details of this performance are presented as
sebagai berikut: follows:
Kredit yang Diberikan Loans
Kinerja Operasional Penyaluran Kredit Periode Tahun 2024-2025
Operational Performance of Loan Disbursement for the 2024-2025 Period
dalam miliar Rupiah
in billion Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Jawa
42.276 84,76 40.003 84,17 2.273 5,68
Java
Sumatra 2.729 5,47 2.780 5,85 (51) (1,85)
Kalimantan 654 1,31 653 1,37 1 0,15
Lain-lain
4.217 8,45 4.092 8,61 125 3,05
Others
Jumlah
49.875 100,00 47.527 100,00 2.347 4,94
Total
Simpanan Nasabah Deposits from Customers
Kinerja Operasional Simpanan Nasabah Periode Tahun 2024-2025
Operational Performance of Deposits from Customers for the 2024-2025 Period
dalam miliar Rupiah
in billion Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Jawa
47.221 86,42 38.409 82,44 8.811 22,94
Java
Sumatra 2.206 4,04 2.499 5,36 (293) (11,73)
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Kinerja Operasional Simpanan Nasabah Periode Tahun 2024-2025
Operational Performance of Deposits from Customers for the 2024-2025 Period
dalam miliar Rupiah
in billion Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Kalimantan 3.753 6,87 3.946 8,47 (192) (4,88)
Lain-lain
1.459 2,67 1.739 3,73 (280) (16,10)
Others
Jumlah
54.639 100,00 46.593 100,00 8.046 17,27
Total
Pendapatan, Profitabilitas dan Posisi Keuangan
Segmen Operasi
Revenues, Profitability, and Financial Position of Operating Segments
Sesuai dengan kebijakan akuntansi yang berlaku, In accordance with applicable accounting policies,
KB Bank mengelompokkan segmen usaha ke dalam KB Bank groups its business segments into Operating
Segmen Operasi dan Segmen Geografis. Informasi Segment and Geographic Segment. Information on
pendapatan, tingkat profitabilitas, serta posisi revenues, profitability, and financial position of the
keuangan Bank dan Entitas Anak berdasarkan Segmen Bank and its Subsidiaries by Operating Segment is
Operasi disajikan sebagai berikut. presented as follows.
Pendapatan Bunga Konsolidasian Consolidated Interest Income
Pendapatan Bunga Konsolidasian Periode 2024-2025
Consolidated Interest Income for the 2024-2025 Period
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Perbankan
Konvensional 4.894.806 89,98 4.902.013 90,36 (7.207) (0,15)
Conventional Banking
Syariah
545.088 10,02 522.826 9,64 22.262 4,26
Sharia
Total Sebelum
Eliminasi
5.439.894 100,00 5.424.839 100,00 15.055 0,28
Total before
Elimination
Eliminasi
(2.174) (5.000) 2.826 (56,52)
Elimination
Pendapatan Bunga
Konsolidasian
5.437.720 5.419.839 17.881 0,33
Consolidated Interest
Income
Laporan Tahunan 2025 Annual Report 161
PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
Laba (Rugi) Operasional Konsolidasian Consolidated Operating Profit (Loss)
Laba (Rugi) Operasional Konsolidasian Periode 2024-2025
Consolidated Operating Profit (Loss) for the 2024-2025 Period
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Perbankan Konvensional
(1.013.723) 92,51 (4.816.462) 100,32 3.802.739 (78,95)
Conventional Banking
Syariah
(82.065) 7,49 15.182 (0,32) (97.247) (640,54)
Sharia
Total Sebelum Eliminasi
(1.095.788) 100,00 (4.801.280) 100,00 3.705.492 (77,18)
Total before Elimination
Eliminasi
488 654 (166) (25,38)
Elimination
Laba (Rugi) Operasional
Profit (Loss) from (1.095.300) (4.800.626) 3.705.326 (77,18)
Operations
Laba (Rugi) Bersih Konsolidasian Consolidated Net Profit (Loss)
Laba (Rugi) Bersih Konsolidasian Periode 2024-2025
Consolidated Net Profit (Loss) for the 2024-2025 Period
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Perbankan Konvensional
12.641 50,86 (7.378.803) 100,15 7.391.444 100,17
Conventional Banking
Syariah
12.213 49,14 11.242 (0,15) 971 8,64
Sharia
Total Sebelum Eliminasi
24.854 100,00 (7.367.516) 100,00 7.392.415 100,34
Total before Elimination
Eliminasi
41.734 1.038.941 (997.207) (95,98)
Elimination
Laba (Rugi) Bersih
Konsolidasian
66.588 (6.328.620) 6.395.208 101,05
Consolidated Net Profit
(Loss)
162 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Total Aset Konsolidasian Total Consolidated Assets
Total Aset Konsolidasian Periode 2024-2025
Total Consolidated Assets for the 2024-2025 Period
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherawise stated
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah Persentase
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) (%)
Composition Composition
Total Total Nominal (IDR) Percentage
(%) (%)
(IDR) (IDR) (%)
Perbankan Konvensional
81.564.348 89,73 75.458.349 99,12 6.105.999 8,09
Conventional Banking
Syariah
9.334.702 10,27 667.749 0,88 8.666.953 1.297,94
Sharia
Total Sebelum Eliminasi
90.899.050 100,00 76.126.098 100,00 14.772.952 19,41
Total before Elimination
Eliminasi
(1.104.189) 6.949.200 (8.053.389) (115,89)
Elimination
Total Aset Konsolidasian
89.794.861 83.075.298 6.719.563 8,09
Total Consolidated Assets
Total Liabilitas Konsolidasian Total Consolidated Liabilities
Total Liabilitas Konsolidasian Periode 2024-2025
Total Consolidated Liabilities for the 2024-2025 Period
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Perbankan
Konvensional 73.976.041 89,65 67.894.901 99,69 6.081.140 8,96
Conventional Banking
Syariah
8.542.039 10,35 208.927 0,31 8.333.112 3.988,53
Sharia
Total Sebelum Elimnasi
82.518.080 100,00 68.103.828 100,00 14.414.252 21,17
Total before Elimination
Eliminasi
(763.526) 7.009.683 (7.773.209) (110,89)
Elimination
Total Liabilitas
Konsolidasian
81.754.554 75.113.511 6.641.043 8,84
Total Consolidated
Liabilities
Laporan Tahunan 2025 Annual Report 163
PT Bank KB Indonesia Tbk
Page 164
Transformation towards a Stronger Sustainable and Inclusive Growth
Pendapatan, Profitabilitas dan Posisi Keuangan
Segmen Geografis
Revenues, Profitability, and Financial Position Of Geographic Segment
Sesuai dengan kebijakan akuntansi yang berlaku, In accordance with applicable accounting policies,
KB Bank mengelompokkan segmen usaha ke dalam KB Bank groups its business segments into Operating
Segmen Operasi dan Segmen Geografis. Informasi Segment and Geographic Segment. Information on
pendapatan, tingkat profitabilitas, serta posisi revenues, profitability, and financial position of the
keuangan Bank dan Entitas Anak berdasarkan Segmen Bank and its Subsidiaries by Geographic Segment is
Geografis disajikan sebagai berikut. presented below.
Pendapatan Bunga Konsolidasian Consolidated Interest Income
Pendapatan Bunga Konsolidasian Periode 2024-2025
Consolidated Interest Income for the 2024-2025 Period
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah Nominal
Product Komposisi Komposisi
(Rp) (Rp) (Rp) Persentase (%)
Composition Composition
Total Total Nominal Percentage (%)
(%) (%)
(IDR) (IDR) (IDR)
Jabodetabek 3.899.738 71,69 4.194.808 77,33 (295.070) (7,03)
Jawa selain Jabodetabek
Java other than 778.346 14,31 497.017 9,16 281.329 56,60
Jabodetabek
Sumatra 279.502 5,13 291.576 5,37 (12.074) (4,14)
Kalimantan 72.184 1,33 76.354 1,41 (4.170) (5,46)
Lain-Lain
410.124 7,54 365.084 6,73 45.040 12,34
Others
Total Sebelum Eliminasi
5.439.894 100,00 5.424.839 100,00 15.055 0,28
Total before Elimination
Eliminasi
(2.174) (5.000) 2.826 (56,52)
Elimination
Pendapatan Bunga
Konsolidasian
5.437.720 5.419.839 17.881 0,33
Consolidated Interest
Income
164 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Laba (Rugi) Operasional Konsolidasian Consolidated Operating Profit (Loss)
Pendapatan Laba (Rugi) Operasional Konsolidasian Periode 2024-2025
Consolidated Operating Profit (Loss) for the 2024-2025 Period
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah Nominal
Product Komposisi Komposisi Persentase
(Rp) (Rp) (Rp)
Composition Composition (%)
Total Total Nominal
(%) (%) Percentage (%)
(IDR) (IDR) (IDR)
Jabodetabek (1.395.345) 127,34 (2.670.695) 55,63 1.275.350 (47,75)
Jawa selain Jabodetabek
Java other than 208.426 (19,02) (1.070.081) 22,29 1.278.507 119,48
Jabodetabek
Sumatra 27.618 (2,52) (340.145) 7,08 367.763 108,12
Kalimantan (15.745) 1,44 (211.334) 4,40 195.589 (92,55)
Lain-lain
79.258 (7,24) (509.025) 10,60 588.283 115,57
Others
Total sebelum eliminasi
(1.095.788) 100,00 (4.801.280) 100,00 3.705.492 (77,18)
Total before elimination
Eliminasi
488 654 (166) (25,38)
Elimination
Laba (Rugi) Operasional
Konsolidasian
(1.095.300) (4.800.626) 3.705.326 (77,18)
Consolidated Operating
Profit (Loss)
Laba (Rugi) Bersih Konsolidasian Consolidated Net Profit (Loss)
Pendapatan Laba (Rugi) Bersih Konsolidasian Periode 2024-2025
Consolidated Net Profit (Loss) for the 2024-2025 Period
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah Nominal
Product Komposisi Komposisi Persentase
(Rp) (Rp) (Rp)
Composition Composition (%)
Total Total Nominal
(%) (%) Percentage (%)
(IDR) (IDR) (IDR)
Jabodetabek 2.272.928 9.145,09 (5.442.983) 73,88 7.715.911 141,76
Jawa Selain Jabodetabek
Java other than (1.528.628) (6.150,41) (932.965) 12,66 (595.663) 63,85
Jabodetabek
Sumatra (233.920) (941,17) (337.443) 4,58 103.523 (30,68)
Kalimantan 96.537 388,41 (211.083) 2,87 307.620 145,73
Lain-lain
(582.063) (2.341,92) (443.087) 6,01 (138.976) 31,37
Others
Total Sebelum Eliminasi
24.854 100,00 (7.367.561) 100,00 7.392.415 100,34
Total before Elimination
Eliminasi
41.734 1.038.941 (997.207) (95,98)
Elimination
Laba (Rugi) Bersih
Konsolidasian
66.588 (6.328.620) 6.395.208 101,05
Consolidated Net Profit
(Loss)
Laporan Tahunan 2025 Annual Report 165
PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
Total Aset Konsolidasian Total Consolidated Assets
Total Aset Konsolidasian Periode 2024-2025
Total Consolidated Assets for the 2024-2025 Period
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Jabodetabek 57.398.346 63,15 53.659.800 70,49 3.738.546 6,97
Jawa selain Jabodetabek
16.738.678 18,42 9.488.028 12,46 7.250.650 76,42
Java other than Jabodetabek
Sumatra 6.819.307 7,50 5.371.607 7,06 1.447.700 26,95
Kalimantan 3.957.559 4,35 1.171.398 1,54 2.786.161 237,85
Lain-Lain
5.985.160 6,58 6.435.265 8,45 (450.105) (6,99)
Others
Total sebelum eliminasi
90.899.050 100,00 76.126.098 100,00 14.772.952 19,41
Total before elimination
Eliminasi
(1.104.189) 6.949.200 (8.053.389) (115,89)
Elimination
Total Aset Konsolidasian
89.794.861 83.075.298 6.719.563 8,09
Total Consolidated Assets
Total Liabilitas Konsolidasian Total Consolidated Liabilities
Total Liabilitas Konsolidasian Periode 2024-2025
Total Consolidated Liabilities for the 2024-2025 Period
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Produk Jumlah Jumlah
Product Komposisi Komposisi
(Rp) (Rp) Nominal (Rp) Persentase (%)
Composition Composition
Total Total Nominal (IDR) Percentage (%)
(%) (%)
(IDR) (IDR)
Jabodetabek 45.165.203 54,73 37.119.283 54,50 8.045.920 21,68
Jawa selain Jabodetabek
19.354.232 23,46 12.065.299 17,72 7.288.933 60,41
Java other than Jabodetabek
Sumatra 7.268.704 8,81 6.302.577 9,25 966.127 15,33
Kalimantan 4.149.884 5,03 4.643.401 6,82 (493.517) (10,63)
Lain-Lain
6.580.057 7,97 7.973.269 11,71 (1.393.212) (17,47)
Others
Total sebelum eliminasi
82.518.080 100,00 68.103.829 100,00 14.414.251 21,17
Total before elimination
Eliminasi
(763.526) 7.009.683 (7.773.209) (110,89)
Elimination
Total Liabilitas Konsolidasian
81.754.554 75.113.512 6.641.042 8,84
Total Consolidated Liabilities
166 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Tinjauan Keuangan
Financial Review
Tinjauan keuangan yang disajikan berikut ini diambil The financial review presented below is taken from
dari Laporan Keuangan Konsolidasian PT Bank KB the Consolidated Financial Statements of PT Bank
Indonesia Tbk untuk tahun-tahun yang berakhir pada KB Indonesia Tbk for the years ended December 31,
31 Desember 2025 dan 2024, yang telah diaudit oleh 2025, and 2024, which have been audited by Public
Kantor Akuntan Publik Mirawati Sensi Idris dengan Accounting Firm Mirawati Sensi Idris with the Public
Akuntan Publik Penandatangan Laporan Auditor Accountant Signing the Independent Auditor’s Report,
Independen adalah Denny Susanto dalam laporannya Denny Susanto, in the report dated March 31, 2026,
tertanggal 31 Maret 2026 dengan opini “Wajar dalam with the opinion “fair, in all material”.
semua hal yang material”.
Penyajian dan pengungkapan Laporan Keuangan The presentation and disclosure of KB Bank’s Financial
KB Bank disusun berdasarkan Standar Akuntansi Statements are prepared in accordance with the
Keuangan (SAK) yang berlaku di Indonesia, terdiri dari Financial Accounting Standards (SAK) applicable in
Pernyataan Standar Akuntansi Keuangan (PSAK) dan Indonesia, which consist of the Statement of Financial
Interpretasi Standar Akuntansi Keuangan (ISAK) yang Accounting Standards (PSAK) and Interpretation of
dikeluarkan oleh Dewan Standar Akuntansi Keuangan Financial Accounting Standards (ISAK) issued by the
Ikatan Akuntan Indonesia. Board of Financial Accounting Standards of Institute of
Indonesia Chartered Accountants.
Laporan Posisi Keuangan Consolidated Statements of Financial
Konsolidasian Position
Posisi Keuangan memberikan gambaran sekilas Financial Position provides a glimpse of KB Bank’s asset
tentang kekuatan aset dan permodalan KB Bank. Pada and capital strength. In 2025, KB Bank’s Total Assets
tahun 2025, Jumlah Aset KB Bank mencapai Rp89,79 reached IDR 89.79 trillion, with the compositions of
triliun, dengan komposisi Liabilitas dan Ekuitas masing- Liabilities and Equity of 91.05% and 8.95%, respectively.
masing sebesar 91,05% dan 8,95%.
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Pertumbuhan
Growth
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Aset
Assets
Kas
333.954 369.083 (35.129) (9,52)
Cash
Giro pada Bank Indonesia
4.087.290 2.672.478 1.414.812 52,94
Current Accounts with Bank Indonesia
Giro pada Bank Lain - Neto
1.909.336 396.837 1.512.499 381,14
Current Accounts with Other Banks - Net
Penempatan pada Bank Indonesia dan Bank Lain - Neto
3.981.932 2.798.303 1.183.629 42,30
Placements with Bank Indonesia and Other Banks - Net
Surat-surat Berharga - Neto
19.719.133 21.766.831 (2.047.698) (9,41)
Marketable Securities - Net
Surat-surat berharga yang Dibeli dengan Janji Dijual Kembali - Neto
236.473 - 236.473 100,00
Marketable Securities Purchased with Agreements to Resell - Net
Laporan Tahunan 2025 Annual Report 167
PT Bank KB Indonesia Tbk
Page 168
Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Pertumbuhan
Growth
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Tagihan Derivatif
3.672 12.054 (8.382) (69,54)
Derivative Receivables
Kredit yang Diberikan dan Pembiayaan/piutang Syariah - Neto
47.094.440 44.535.289 2.559.151 5,75
Loans and Sharia Financing/Receivables - Net
Tagihan Akseptasi - Neto
391 83.079 (82.688) (99,53)
Acceptance Receivables - Net
Penyertaan Saham
15 15 - -
Investments in Shares
Aset Tetap dan Aset Hak Guna - Neto
3.622.962 3.320.304 302.658 9,12
Fixed Assets and Right of Use Assets - Net
Aset Pajak Tangguhan - Neto
1.237.874 1.258.561 (20.687) (1,64)
Deferred Tax Assets - Net
Aset Tak Berwujud - Neto
836.134 270.807 565.327 208,76
Intangible Assets - Net
Aset Lain-lain - Neto
6.731.255 5.591.657 1.139.598 20,38
Other Assets - Net
Jumlah Aset
89.794.861 83.075.298 6.719.563 8,09
Total Assets
Liabilitas dan Ekuitas
Liabilities and Equity
Liabilitas
Liabilities
Liabilitas Segera
670.247 401.263 268.984 67,03
Liabilities Immediately Payable
Simpanan Nasabah
54.639.102 46.593.158 8.045.944 17,27
Deposits from Customers
Giro
8.790.412 6.289.248 2.501.164 39,77
Demand Deposits
Tabungan
7.918.994 6.915.502 1.003.492 14,51
Savings Deposits
Deposito Berjangka
37.929.696 33.388.408 4.541.288 13,60
Time Deposits
Simpanan dari Bank Lain
2.478.577 2.881.186 (402.609) (13,97)
Deposits from Other Banks
Surat-surat Berharga yang Dijual dengan Janji Dibeli Kembali - Neto
1.456.531 3.739.878 (2.283.347) (61,05)
Marketable Securities Sold with Agreements to Repurchase - Net
Liabilitas Derivatif
5.166 3.641 1.525 41,88
Derivative Payables
Liabilitas Akseptasi
397 84.279 (83.882) (99,53)
Acceptance Payables
Pinjaman yang Diterima
12.818.448 13.920.644 (1.102.196) (7,92)
Borrowings
Surat Berharga yang Diterbitkan
8.505.922 5.790.158 2.715.764 46,90
Marketable Securities Issued
Utang Pajak
46.100 60.903 (14.803) (24,31)
Tax Payables
Liabilitas Lain-lain
1.134.064 1.638.402 (504.338) (30,78)
Other Liabilities
Jumlah Liabilitas
81.754.554 75.113.512 6.641.042 8,84
Total Liabilities
168 Laporan Tahunan 2025 Annual Report
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Page 169
Analisis dan Pembahasan Manajemen Management Analysis and Discussion
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Pertumbuhan
Growth
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Ekuitas
Equity
Ekuitas yang dapat Diatribusikan kepada Pemilik Entitas Induk
Equity Attributable to Holders of the Parent Entity
Modal Ditempatkan dan Disetor Penuh
19.000.000 19.000.000 - -
Issued and Fully Paid Capital
Tambahan Modal Disetor
8.225.767 8.225.767 - -
Additional Paid-In Capital
Surplus Revaluasi Aset
1.817.039 1.816.965 74 0,00
Asset Revaluation Surplus
Keuntungan (kerugian) yang Belum Direalisasi atas Surat-surat
Berharga dalam Kelompok Tersedia untuk Dijual dan Nilai Wajar
melalui Penghasilan Komprehensif Lain - Setelah Pajak Tangguhan
559 (14.149) 14.708 (103,95)
Unrealized Gain (Loss) on Available-for-Sale and Fair Value
through Other Comprehensive Income Marketable Securities -
Net of Deferred Tax
Saldo Laba
(20.978.107) (21.041.182) 63.075 (0,30)
Retained Earnings
Total Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk
8.065.258 7.987.401 77.857 0,97
Total Equity Attributable to Holders of the Parent Entity
Kepentingan Non-pengendali
(24.951) (25.615) 664 (2,59)
Non-Controlling Interest
Jumlah Ekuitas
8.040.307 7.961.786 78.521 0,99
Total Equity
Jumlah Liabilitas dan Ekuitas
89.794.861 83.075.298 6.719.563 8,09
Total Liabilities and Equity
Posisi Keuangan Konsolidasian KB Bank 2024 – Consolidated Financial Position of KB Bank in
2025 2024-2025
Aset Liabilitas Ekuitas
Assets Dalam juta Rupiah | In million Rupiah
Liabilities Dalam juta Rupiah | In million Rupiah
Equity Dalam juta Rupiah | In million Rupiah
89.794.861 81.754.554 8.040.307
2025 2025 2025
83.075.298 75.113.512 7.961.786
2024 2024 2024
Aset Assets
Jumlah Aset KB Bank per 31 Desember 2025 tercatat KB Bank’s Total Assets as of December 31, 2025, were
sebesar Rp89,79 triliun, meningkat 8,09% dari tahun recorded at IDR 89.79 trillion, an increase of 8.09% from
sebelumnya yang sebesar Rp83,08 triliun. Peningkatan IDR 83.08 trillion in the previous year. This increase
ini terutama didorong oleh pertumbuhan penyaluran was mainly driven by loan disbursement growth of
kredit yang meningkat sebesar 4,94% serta kenaikan 4.94%, as well as a significant increase in placements
signifikan pada penempatan di Bank Indonesia dan with Bank Indonesia and Other Banks - Net of 42.30%.
Bank Lain - Neto sebesar 42,30%.
Laporan Tahunan 2025 Annual Report 169
PT Bank KB Indonesia Tbk
Page 170
Transformation towards a Stronger Sustainable and Inclusive Growth
Selain itu, peningkatan giro pada Bank Indonesia dan In addition, the increase in current accounts with Bank
giro pada Bank Lain - Neto turut memperkuat posisi Indonesia and Demand Deposits with Other Banks –
likuiditas Bank. Secara keseluruhan, kondisi tersebut Net further strengthened the Bank’s liquidity position.
mencerminkan pengelolaan neraca yang solid dan Overall, these conditions reflect solid balance sheet
mendukung pertumbuhan aset secara berkelanjutan. management and support sustainable asset growth.
Aset Keuangan Financial Assets
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Kas
333.954 369.083 (35.129) (9,52)
Cash
Giro pada Bank Indonesia
4.087.290 2.672.478 1.414.812 52,94
Current Accounts with Bank Indonesia
Giro pada Bank Lain - Neto
1.909.336 396.837 1.512.499 381,14
Current Accounts with Other Banks - Net
Penempatan pada Bank Indonesia dan Bank Lain - Neto
3.981.932 2.798.303 1.183.629 42,30
Placements with Bank Indonesia and Other Banks - Net
Surat-surat Berharga - Neto
19.719.133 21.766.831 (2.047.698) (9,41)
Marketable Securities - Net
Surat-surat Berharga yang Dibeli dengan Janji Dijual
Kembali - Neto
236.473 - 236.473 n.a
Marketable Securities Purchased with Agreements to
Resell - Net
Tagihan Derivatif
3.672 12.054 (8.382) (69,54)
Derivative Receivables
Kredit yang Diberikan dan Pembiayaan/piutang Syariah – Neto
47.094.440 44.535.289 2.559.151 5,75
Loans and Sharia Financing/Receivables - Net
Tagihan Akseptasi - Neto
391 83.079 (82.688) (99,53)
Acceptance Receivables - Net
Penyertaan Saham
15 15 - -
Investments in Shares
Jumlah
77.366.636 72.633.969 4.732.667 6,52
Total
Jumlah Aset Keuangan KB Bank tahun 2025 tercatat KB Bank’s total financial assets in 2025 were recorded
sebesar Rp77,37 triliun, meningkat 6,52% atau senilai at IDR 77.37 trillion, an increase of 6.52% or IDR 4.73
Rp4,73 triliun dari tahun sebelumnya yang sebesar trillion from the previous year’s IDR 72.63 trillion. The
Rp72,63 triliun. Peningkatan terutama didorong oleh increase was primarily driven by growth in net lending
pertumbuhan pada penyaluran kredit yang diberikan dan and sharia financing/receivables, which rose by
pembiayaan/piutang syariah-Neto yang naik sebesar 5.75%, as well as an increase in placements with Bank
5,75% serta peningkatan penempatan pada Bank Indonesia and current accounts with Other Banks.
Indonesia dan giro pada Bank Lain. Selain itu, kenaikan Furthermore, increases in current accounts with Bank
pada giro di Bank Indonesia dan Bank Lain-Neto turut Indonesia and other Banks, net, also strengthened
memperkuat likuiditas, sehingga secara keseluruhan liquidity, resulting in overall annual growth of the
aset Bank tumbuh sebesar 6,52% secara tahunan. Bank’s assets of 6.52%.
Kas Cash
Jumlah Kas KB Bank pada 31 Desember 2025 tercatat KB Bank’s total Cash as of December 31, 2025,
sebesar Rp333,95 miliar, menurun Rp35,13 miliar atau was recorded at IDR 333.95 billion, a decrease of
9,52% dibandingkan periode yang sama tahun 2024 IDR 35.13 billion or 9.52%, compared to IDR 369.08 billion
sebesar Rp369,08 miliar. Kas memberikan kontribusi in the same period of 2024. Cash contributed 0.4% to
sebesar 0,4% dari total aset KB Bank. KB Bank’s total assets.
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Pada tanggal 31 Desember 2025 dan 2024, seluruh saldo As of December 31, 2025 and 2024, all of KB Bank’s
kas KB Bank tidak dibatasi penggunaannya sehingga cash balances were not restricted, allowing flexibility
tetap fleksibel dalam mendukung kebutuhan operasional. in supporting operational needs. In addition, there was
Selain itu, tidak terdapat kas yang dijaminkan. no pledged cash.
Giro pada Bank Indonesia Current Accounts with Bank Indonesia
Jumlah Giro pada Bank Indonesia KB Bank pada 31 KB Bank’s total Current Accounts with Bank Indonesia
Desember 2025 tercatat sebesar Rp4,09 triliun, naik as of December 31, 2025, were recorded at IDR
Rp1,41 triliun atau 52,94% dibandingkan periode yang 4.09 trillion, an increase of IDR 1.41 trilion or 52.94%
sama tahun 2024 sebesar Rp2,67 triliun. Peningkatan compared to IDR 2.67 trillion in the same period of
ini sejalan dengan pemenuhan ketentuan Giro Wajib 2024. This increase was in line with the fulfillment of
Minimum (GWM) yang ditetapkan oleh Bank Indonesia, the Statutory Reserve Requirement (GWM) stipulated
di mana pada 31 Desember 2025 rasio GWM KB Bank by Bank Indonesia, where as of December 31, 2025, KB
tercatat sebesar 2,3% untuk Rupiah dan 4,0% untuk Bank’s GWM ratio was recorded at 2.3% for Rupiah and
valuta asing. 4.0% for foreign currency.
Giro pada Bank Lain - Neto Current Accounts with Other Banks - Net
Jumlah Giro pada Bank Lain - Neto KB Bank pada KB Bank’s total Current Accounts with Other Banks -
31 Desember 2025 tercatat sebesar Rp1,91 triliun, Net Banks as of December 31, 2025, were recorded at
naik Rp1,51 triliun atau 381,14% dibandingkan periode IDR 1,91 trillion, an increase of IDR 1.51 trillion or 381.14%
yang sama tahun 2024 sebesar Rp396,84 miliar. compared to IDR 396.84 billion in the same period of
Pada tanggal 31 Desember 2025 dan 2024, Bank 2024. As of December 31, 2025 and 2024, the Bank
tidak memiliki dana yang tidak dapat dicairkan pada had no funds that were non-withdrawable in troubled
Bank bermasalah, Bank beku operasi, maupun dalam Bank, Bank under operational suspension, or Bank
proses likuidasi, serta tidak terdapat giro pada Bank undergoing liquidation. In addition, there are no current
Lain - Neto yang diblokir maupun dijaminkan, sehingga accounts with Other Bank - Net that are blocked or
secara keseluruhan menunjukkan kualitas penempatan pledged, and therefore, overall it shows good quality of
dana yang baik dan kondisi likuiditas yang sehat. fund placement and sound liquidity conditions.
Penempatan pada Bank Indonesia dan Bank Lain - Neto Placements with Bank Indonesia and Other Banks - Net
Jumlah Penempatan pada Bank Indonesia dan Bank KB Bank’s total Placements with Bank Indonesia and
Lain - Neto KB Bank pada 31 Desember 2025 tercatat Other Banks - Net as of December 31, 2025, were
sebesar Rp3,98 triliun, meningkat Rp1,18 triliun atau recorded at IDR 3.98 trillion, an increase of IDR 1.18
42,30% dibandingkan periode yang sama tahun 2024 trillion or 42.30% compared to IDR 2.80 trillion in the
sebesar Rp2,80 triliun. Pada tanggal 31 Desember same period of 2024. As of December 31, 2025 and
2025 dan 2024, tidak terdapat penempatan pada Bank 2024, there were no placements with Bank Indonesia
Indonesia dan Bank Lain yang diblokir. Selain itu, seluruh and Other Banks that were blocked. In addition, all
penempatan juga tidak dijaminkan, mencerminkan placements were unpledged, reflecting maintained
fleksibilitas likuiditas yang tetap terjaga. liquidity flexibility.
Surat-Surat Berharga - Neto Marketable Securities - Net
Jumlah Surat-surat berharga - Neto KB Bank pada 31 KB Bank’s total marketable securities - Net as of
Desember 2025 tercatat sebesar Rp19,72 triliun, menurun December 31, 2025, were recorded at IDR 19.72 trillion,
Rp2,05 triliun atau 9,41% dibandingkan periode yang a decrease of IDR 2.05 trillion or 9.41% compared to
sama tahun 2024 sebesar Rp21,77 triliun. Pada tanggal IDR 21.77 trillion in the same period of 2024. As of
31 Desember 2025 dan 2024 semua surat berharga yang December 31, 2025 and 2024, all securities held by the
dimilikii oleh Bank diklasifikasikan lancar. Bank were classified as current (performing).
Tagihan Derivatif Derivative Receivables
Jumlah Tagihan Derivatif KB Bank pada 31 Desember KB Bank’s total Derivative Receivables as of December
2025 tercatat sebesar Rp3,67 miliar, menurun Rp8,38 31, 2025, were recorded at IDR 3.67 billion, a decrease
miliar atau 69,54% dibandingkan periode yang sama of IDR 8.38 billion or 69.54% compared to IDR 12.05
tahun 2024 sebesar Rp12,05 miliar. Pada tanggal 31 billion in the same period of 2024. As of December 31,
Desember 2025 dan 2024 semua Tagihan dan Liabilitas 2025 and 2024, all derivative receivables and liabilities
Derivatif oleh Bank diklasifikasikan lancar. of the Bank were classified as current (performing).
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Kredit yang Diberikan dan Pembiayaan/Piutang Loans and Sharia Financing/Receivables - Net
Syariah - Neto
Jumlah Kredit yang diberikan dan pembiayaan/piutang KB Bank’s total Loans and Sharia financing/receivables
syariah - Neto Syariah KB Bank pada 31 Desember - Net as of December 31, 2025, were recorded at
2025 tercatat sebesar Rp47,09 triliun, meningkat IDR 47.09 trillion, an increase of IDR 2.56 trillion or
Rp2,56 triliun atau 5,75% dibandingkan periode yang 5.75% compared to IDR 44.54 trillion in the same period
sama tahun 2024 sebesar Rp44,54 triliun. Peningkatan of 2024. This increase was mainly driven by growth
ini terutama didorong oleh pertumbuhan pada segmen in the commercial segment, followed by an increase
komersial, serta diikuti oleh kenaikan pada kredit in consumer and MSME loans, reflecting sustained
konsumer dan UMKM yang mencerminkan ekspansi expansion across all business lines.
yang tetap terjaga di seluruh lini bisnis.
Berdasarkan jenis mata uang, kredit dalam Rupiah By currency type, Rupiah-denominated loans amounted
tercatat sebesar Rp44,3 triliun dan kredit dalam valuta to IDR 44.3 trillion, while foreign currency loans
asing sebesar Rp5,6 triliun, dengan porsi masing- amounted to IDR 5.6 trillion, accounting for 88.76% and
masing sebesar 88,76% dan 11,24% pada tahun 2025, 11.24% of the total loan portfolio in 2025, respectively.
yang menunjukkan dominasi portofolio kredit dalam This indicates the dominance of the loan portfolio in
mata uang domestik. domestic currency.
Tagihan Akseptasi Acceptance Receivables
Jumlah Tagihan Akseptasi KB Bank pada 31 Desember KB Bank’s total Acceptance Receivables as of December
2025 tercatat sebesar Rp391 juta, menurun Rp83 miliar 31, 2025, were recorded at IDR 391 million, a decrease
atau 99,53% dibandingkan periode yang sama tahun of IDR 83 billion or 99.53% compared to IDR 83 billion
2024 sebesar Rp83 miliar. Pada tanggal 31 Desember in the same period of 2024.As of December 31, 2025
2025 dan 2024 semua Tagihan dan Liabilitas Akseptasi and 2024, all acceptance receivables and liabilities of
oleh Bank diklasifikasikan lancar. the Bank were classified as current (performing).
Aset Non Keuangan Non-Financial Assets
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Aset Tetap dan Aset Hak Guna - Neto
3.622.962 3.320.304 302.658 9,12
Fixed Assets and Right of Use Assets - Net
Aset Pajak Tangguhan - Neto
1.237.874 1.258.561 (20.687) (1,64)
Deferred Tax Assets - Net
Aset Tak Berwujud - Neto
836.134 270.807 565.327 208,76
Intangible Assets - Net
Aset Lain-lain - Neto
6.731.255 5.591.657 1.139.598 20,38
Other Assets - Net
Jumlah Aset Non Keuangan
12.428.225 10.441.329 1.986.896 19,03
Total Non-Financial Assets
Jumlah Aset Non Keuangan KB Bank tahun 2025 KB Bank’s total Non-Financial Assets in 2025 were
tercatat sebesar Rp12,43 triliun, meningkat 19,03% recorded at IDR 12.43 trillion, an increase of 19.03%
atau senilai Rp1,99 triliun dibandingkan tahun or IDR 1.99 trillion compared to IDR 10.44 trillion in
sebelumnya yang sebesar Rp10,44 triliun. Peningkatan the previous year. The increase was mainly driven by
tersebut terutama disebabkan oleh kenaikan pada a rise in net intangible assets of IDR 565.33 billion or
aset tak berwujud-neto sebesar Rp565,33 miliar atau 208.76%, an increase in other assets of IDR 1,139.60
208,76%, peningkatan pada pos aset lain-lain sebesar billion or 20.38%, and net property and equipment and
Rp1.139,60 miliar atau 20,38% dan aset tetap dan aset right-of-use assets of IDR 302.66 billion or 9.12%.
hak guna-neto sebesar Rp302,66 miliar atau 9,12%.
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Aset Tetap dan Aset Hak Guna - Neto Fixed Assets and Right of Use Assets - Net
Jumlah Aset tetap dan aset hak guna KB Bank pada KB Bank’s total fixed assets and right of use assets as
31 Desember 2025 tercatat sebesar Rp3,62 triliun, of December 31, 2025, were recorded at IDR 3.62 trillion,
meningkat Rp302,66 miliar atau 9,12% dibandingkan an increase of IDR 302.66 billion or 9,12% compared to
periode yang sama tahun 2024 sebesar Rp3,32 triliun. IDR 3.32 trillion in the same period of 2024. The increase
kenaikan perabotan dan peralatan kantor sebesar in property and equipment was primarily attributable to
Rp424,8 miliar, Aset dalam konstruksi seebsar Rp9,1 higher balances in furniture and office equipment of IDR
miliar dan Kendaraan bermotor sebesar Rp1,6 miliar. 424.8 billion, construction in progress of IDR 9.1 billion,
and motor vehicles of IDR 1.6 billion.
Aset Pajak Tangguhan - Neto Deferred Tax Assets - Net
Jumlah Aset pajak tangguhan KB Bank pada 31 KB Bank’s total deferred tax assets as of December 31,
Desember 2025 tercatat sebesar Rp1,24 triliun, 2025, were recorded at IDR 1.24 trillion, a decrease of
menurun Rp20,69 miliar atau 1,64% dibandingkan IDR 20.69 billion or 1.64% compared to IDR 1.26 trillion
periode yang sama tahun 2024 sebesar Rp1,26 triliun. in the same period of 2024.
Aset Tak Berwujud - Neto Intangible Assets -Net
Jumlah Aset tak berwujud KB Bank pada 31 Desember KB Bank’s total intangible assets as of December 31,
2025 tercatat sebesar Rp836,13 miliar, meningkat 2025, were recorded at IDR 836.13 billion, an increase
Rp565,33 miliar atau 208,76% dibandingkan periode of IDR 565.33 billion or 208.76% compared to IDR 270.81
yang sama tahun 2024 sebesar Rp270,81 miliar. billion in the same period of 2024. This increase was
Peningkatan ini terutama didorong oleh penambahan mainly driven by the addition of software and licenses
perangkat lunak dan lisensi yang digunakan untuk used to support the Bank’s operational activities.
mendukung aktivitas operasional Bank.
Aset Lain-Lain - Neto Other Assets - Net
Jumlah Aset lain-lain KB Bank pada 31 Desember 2025 KB Bank’s total other assets as of December 31, 2025,
tercatat sebesar Rp6,73 triliun, meningkat Rp1,14 triliun were recorded at IDR 6.73 trillion, an increase of IDR
atau 20,38% dibandingkan periode yang sama tahun 1.14 billion or 20.38% compared to IDR 5.60 trillion in
2024 sebesar Rp5,60 triliun. the same period of 2024.
Liabilitas Liabilities
Jumlah liabilitas KB Bank per 31 Desember 2025 KB Bank’s total liabilities as of December 31, 2025,
tercatat sebesar Rp81,75 triliun, meningkat 8,84% were recorded at IDR 81.75 trillion, an increase of
atau Rp6,64 triliun dari tahun sebelumnya yang senilai 8.84% or IDR 6.64 trillion from that of the previous year
Rp75,11 triliun. Peningkatan ini terutama didorong oleh of IDR 75.11 trillion. In addition, the increase was also
pertumbuhan simpanan nasabah sebesar Rp8,04 triliun supported by customer deposits growth of IDR 8.04
atau 17,27%, serta kenaikan pada surat berharga yang trillion or 17.27%, as well as a rise in securities issued
diterbitkan Neto sebesar Rp2,72 triliun atau 46,90%. Net of IDR 2.72 trillion or 46.90%.
Liabilitas Keuangan Financial Liabilities
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Liabilitas Segera
670.247 401.263 268.984 67,03
Liabilities Immediately Payable
Simpanan Nasabah
54.639.102 46.593.158 8.045.944 17,27
Deposits from Customers
Giro
8.790.412 6.289.248 2.501.164 39,77
Demand Deposits
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Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Tabungan
7.918.994 6.915.502 1.003.492 14,51
Savings Deposits
Deposito
37.929.696 33.388.408 4.541.288 13,60
Time Deposits
Simpanan dari Bank Lain
2.478.577 2.881.186 (402.609) (13,97)
Deposits from Other Banks
Giro dan Tabungan
- 93.816 (93.816) (100,00)
Demand and Savings Deposits
Deposito berjangka dan Interbank call money
2.478.577 2.787.370 (308.793) (11,08)
Time Deposits and Interbank Call Money
Surat-surat Berharga yang Dijual dengan Janji Dibeli Kembali
- Neto
1.456.531 3.739.878 (2.283.347) (61,05)
Marketable Securities Sold with Agreements to Repurchase
- Net
Liabilitas Derivatif
5.166 3.641 1.525 41,88
Derivative Payables
Liabilitas Akseptasi
397 84.279 (83.882) (99,53)
Acceptance Payables
Pinjaman yang Diterima
12.818.448 13.920.644 (1.102.196) (7,92)
Borrowings
Surat Berharga yang Diterbitkan
8.505.922 5.790.158 2.715.764 46,90
Marketable Securities Issued
Liabilitas Lain-lain
1.134.064 1.638.402 (504.338) (30,78)
Other Liabilities
Jumlah Liabilitas Keuangan
81.708.454 75.052.609 6.655.845 8,87
Total Financial Liabilities
Jumlah liabilitas keuangan KB Bank per 31 Desember KB Bank’s total financial liabilities as of December 31,
2025 tercatat sebesar Rp81,71 triliun, meningkat 8,87% 2025, were recorded at IDR 136.35 trillion, an increase
atau Rp6,66 triliun dari tahun sebelumnya yang senilai of 12.09% or IDR 14.70 trillion from that of the previous
Rp75,05 triliun. Peningkatan ini terutama didorong oleh year of IDR 121.65 trillion. This increase was mainly
pertumbuhan simpanan nasabah sebesar Rp8,05 triliun driven by customer deposits growth of IDR 8.05 trillion
atau 17,27%, serta kenaikan pada surat berharga yang or 17.27%, as well as an increase in securities issued of
diterbitkan sebesar Rp2,72 triliun atau 46,90%. IDR 2.72 trillion or 46.90%.
Liabilitas Segera Liabilities Immediately Payable
Jumlah Liabilitas segera KB Bank pada 31 Desember KB Bank’s total Liabilities immediately payable as of
2025 tercatat sebesar Rp670,24 miliar, meningkat December 31, 2025, were recorded at IDR 670.24 billion,
Rp268,98 miliar atau 67,03% dibandingkan periode an increase of IDR 268.98 billion or 67.03% compared
yang sama tahun 2024 sebesar Rp401,26 miliar. to IDR 401.26 billion in the same period of 2024. The
Peningkatan liabilitas segera terutama dipengaruhi increase in immediate liabilities was primarily influenced
oleh tingginya aktivitas transaksi nasabah dan volume by higher customer transaction activity and the Bank’s
operasional Bank, yang mendorong bertambahnya operational volume, which led to an increase in short-
kewajiban jangka pendek yang bersifat sementara term obligations that are temporary in nature prior to
sebelum diselesaikan. settlement.
Simpanan Nasabah Deposits from Customers
Jumlah Simpanan nasabah KB Bank pada 31 Desember KB Bank’s total Deposits from customers as of
2025 tercatat sebesar Rp54,64 triliun, meningkat December 31, 2025, were recorded at IDR 54.64 trillion,
Rp8,05 triliun atau 17,27% dibandingkan periode yang an increase of IDR 8.05 trillion or 17.27% compared to
sama tahun 2024 sebesar Rp46,59 triliun. IDR 46.59 trillion in the same period of 2024.
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Saldo Dana Murah (CASA) Bank tercatat meningkat The Bank’s low-cost funds (CASA) increased by
26,5% menjadi Rp16,7 triliun dengan rekening Giro 26.5% to IDR 16.7 trillion, with Current Accounts and
dan Tabungan masing-masing tercatat sebesar Savings Deposits recorded at IDR 8.79 trillion and
Rp8,79 triliun dan Rp7,92 triliun. Sementara, Deposito IDR 7.92 trillion, respectively. Meanwhile, Time Deposits
Berjangka tercatat mengalami peningkatan 13,60% increased by 13.60% to IDR 37.93 trillion from IDR 33.39
menjadi Rp37,93 triliun dari Rp33,39 triliun pada tahun trillion in the previous year.
sebelumnya.
Bank terus memperkuat likuiditas melalui simpanan The Bank continues to strengthen its liquidity
berbiaya rendah, dengan mengoptimalkan layanan through low-cost funding, by optimizing digital
digital untuk menghimpun simpanan nasabah dan cash services to attract customer deposits and leveraging
management untuk menghimpun rekening operasional cash management solutions to capture customers’
nasabah. operational accounts.
Giro Demand Deposits
Jumlah Giro KB Bank pada 31 Desember 2025 tercatat KB Bank’s total Demand Deposits as of December 31,
sebesar Rp8,79 triliun, meningkat Rp2,50 triliun atau 2025, were recorded at IDR 8.79 trillion, an increase of
39,77% dibandingkan periode yang sama tahun 2024 IDR 2.50 trillion or 39.77% compared to IDR 6.29 trillion
sebesar Rp6,29 triliun. Peningkatan giro dicapai melalui in the same period of 2024. The increase in current
optimalisasi layanan transaksi dan digital banking, accounts (giro) was achieved through the optimization
perluasan basis nasabah ritel maupun korporasi, serta of transaction services and digital banking, the
peningkatan aktivitas transaksi nasabah. expansion of both retail and corporate customer bases,
as well as higher customer transaction activity.
Tabungan Savings Deposits
Jumlah Tabungan KB Bank pada 31 Desember 2025 KB Bank’s total Savings Deposits as of December 31,
tercatat sebesar Rp7,92 triliun, meningkat Rp1,00 triliun 2025, were recorded at IDR 7.92 trillion, an increase of
atau 14,51% dibandingkan periode yang sama tahun IDR 1.00 trillion or 14.51% compared to IDR 6.92 trillion
2024 sebesar Rp6,92 triliun. Peningkatan Tabungan in the same period of 2024. The increase in savings
dicapai melalui optimalisasi layanan transaksi dan digital deposits was achieved through the optimization of
banking, perluasan basis nasabah ritel maupun korporasi, transaction services and digital banking, the expansion
serta peningkatan aktivitas transaksi nasabah. of both retail and corporate customer bases, as well as
higher customer transaction activity.
Deposito Time Deposits
Jumlah Deposito KB Bank pada 31 Desember 2025 KB Bank’s total Time Deposits as of December 31,
tercatat sebesar Rp37,93 triliun, meningkat Rp4,54 triliun 2025, were recorded at IDR 37.93 trillion, an increase
atau 13,60% dibandingkan periode yang sama tahun of IDR 4.54 trillion or 13.60% compared to IDR 33.39
2024 sebesar Rp33,39 triliun. Peningkatan tersebut trillion in the same period of 2024. The increase in time
disebabkan oleh Peningkatan deposito terutama deposits was mainly driven by competitive interest rate
didorong oleh penawaran suku bunga yang kompetitif, offerings, a focused funding strategy, and the Bank’s
strategi penghimpunan dana yang terarah dan stabilitas stability, which also contributed to the sustainable
Bank turut berkontribusi dalam mendorong pertumbuhan growth of deposit funds.
dana deposito secara berkelanjutan.
Simpanan dari Bank Lain Deposits from Other Banks
Jumlah Simpanan dari Bank Lain KB Bank pada 31 KB Bank’s total Deposits from Other Bank as of
Desember 2025 tercatat sebesar Rp2,48 triliun, December 31, 2025, were recorded at IDR 2.48 trillion,
menurun Rp402,61 miliar atau 13,97% dibandingkan a decrease of IDR 402.61 bilion or 13.97% compared
periode yang sama tahun 2024 sebesar Rp2,88 triliun. to IDR 2.88 trillion in the same period of 2024. The
Penurunan tersebut disebabkan oleh strategi Bank decrease was attributable to the Bank’s strategy of
yang lebih berfokus pada optimalisasi dana pihak focusing more on optimizing third-party funds (TPF),
ketiga, khususnya dana murah (CASA). particularly low-cost funds (CASA).
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Surat-Surat Berharga yang Dijual dengan Janji Dibeli Marketable Securities Sold with Agreements to
Kembali - Neto Repurchase - Net
Jumlah Surat-surat berharga yang dijual dengan janji KB Bank’s total marketable securities sold with
dibeli kembali - Neto KB Bank pada 31 Desember 2025 agreements to repurchase - Net as of December 31,
tercatat sebesar Rp1,46 triliun, menurun Rp2,28 triliun 2025, were recorded at IDR 1.46 trillion, a decrease of
atau 61,05% dibandingkan periode yang sama tahun IDR 2.28 trillion or 61.05% compared to IDR 3.74 trillion
2024 sebesar Rp3,74 triliun. in the same period of 2024.
Liabilitas Derivatif Derivative Payables
Jumlah Liabilitas Derivatif KB Bank pada 31 Desember KB Bank’s total Derivative Payables as of December 31,
2025 tercatat sebesar Rp5,17 miliar, meningkat Rp1,53 2025, were recorded at IDR 5.17 billion, an increase of
miliar atau 41,88% dibandingkan periode yang sama IDR 1.53 billion or 41.88% compared to IDR 3.64 billion
tahun 2024 sebesar Rp3,64 miliar. Pada tanggal in the same period of 2024. As of December 31, 2025
31 Desember 2025 dan 2024 semua Tagihan dan and 2024, all derivative receivables and liabilities of the
Liabilitas Derivatif oleh Bank diklasifikasikan lancar. Bank were classified as current (performing).
Liabilitas Akseptasi Acceptance Payables
Jumlah Liabilitas Akseptasi KB Bank pada 31 Desember KB Bank’s total Acceptance Payables as of December
2025 tercatat sebesar Rp397 juta, menurun Rp83,88 31, 2025, were recorded at IDR 397 million, a decrease
miliar atau 99,53% dibandingkan periode yang sama of IDR 83.88 billion or 99.53% compared to IDR 84.28
tahun 2024 sebesar Rp84,28 miliar. Pada tanggal billion in the same period of 2024. As of December 31,
31 Desember 2025 dan 2024 semua Tagihan dan 2025 and 2024, all acceptance receivables and liabilities
Liabilitas Akseptasi oleh Bank diklasifikasikan lancar. of the Bank were classified as current (performing).
Pinjaman yang Diterima Borrowings
Jumlah Pinjaman yang diterima KB Bank pada 31 KB Bank’s total Borrowings as of December 31, 2025,
Desember 2025 tercatat sebesar Rp12,82 triliun, were recorded at IDR 12.82 trillion, a decrease of IDR
menurun Rp1,10 triliun atau 7,92% dibandingkan periode 1.10 trillion or 7.92% compared to IDR 13.92 trillion in the
yang sama tahun 2024 sebesar Rp13,92 triliun. same period of 2024.
Surat Berharga yang Diterbitkan Marketable Securities Issued
Jumlah Surat berharga yang diterbitkan KB Bank pada The total marketable securities issued by KB Bank as of
31 Desember 2025 tercatat sebesar Rp8,51 triliun, December 31, 2025, were recorded at IDR 8.51 trillion,
meningkat Rp2,72 triliun atau 46,90% dibandingkan an increase of IDR 2.72 trillion or 46.90% compared to
periode yang sama tahun 2024 sebesar Rp5,79 triliun. IDR 5.79 trillion in the same period of 2024.
Liabilitas Lain-Lain Other Liabilities
Jumlah Liabilitas lain-lain KB Bank pada 31 Desember The total of KB Bank’s other liabilities as of December
2025 tercatat sebesar Rp1,13 triliun, menurun Rp504,34 31, 2025, were recorded at IDR 1.13 trillion, a decrease
miliar atau 30,78% dibandingkan periode yang sama of IDR 504.34 billion or 30.78% compared to IDR 1.64
tahun 2024 sebesar Rp1,64 triliun. trillion in the same period of 2024.
Liabilitas Non Keuangan Non-Financial Liabilities
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Pertumbuhan
Growth
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Utang Pajak
Tax Payables
Pajak Penghasilan - Pasal 29
- - - -
Income Tax - Article 29
176 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Pertumbuhan
Growth
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Pajak Penghasilan Lainnya:
Other Income Tax:
Pasal 23 dan 4(2)
31.027 46.685 (15.658) (33,54)
Articles 23 and 4(2)
Pasal 26
9.496 10.781 (1.285) (11,92)
Article 26
Pasal 21
1.783 2.150 (367) (17,07)
Article 21
Pajak Pertambahan Nilai
3.525 1.278 2.247 175,82
Value Added Tax
Lain-lain
269 9 260 2.888,89
Others
Jumlah
46.100 60.903 (14.803) (24,31)
Total
Liabilitas non-keuangan KB Bank tahun 2025 tercatat KB Bank’s non-financial liabilities in 2025 were recorded
sebesar Rp46,10 miliar, turun 24,31% atau Rp14,80 miliar at IDR 46.10 billion, a decrease of 24.31% or IDR 14.80
dari tahun sebelumnya yang sebesar Rp60,90 miliar. billion from that of the previous year of IDR 60.90 billion.
Ekuitas Equity
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk
Equity Attributable to Holders of the Parent Entity
Modal Ditempatkan dan Disetor Penuh
19.000.000 19.000.000 - -
Issued and Fully Paid Capital
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk
Equity Attributable to Holders of the Parent Entity
Tambahan Modal Disetor
8.225.767 8.225.767 - -
Additional Paid-In Capital
Surplus Revaluasi Aset
1.817.039 1.816.965 74 0,00
Asset Revaluation Surplus
Keuntungan yang Belum Direalisasi atas Surat-surat Berharga
dalam Kelompok Nilai Wajar melalui Penghasilan Komprehensif
Lain - Setelah Pajak Tangguhan 559 (14.149) 14.708 (103,95)
Unrealized Gain on Fair Value through Other Comprehensive
Income - Marketable Securities - Net of Deferred Tax
Saldo Rugi
(20.978.107) (21.041.182) 63.075 (0,30)
Accumulated Losses
Total Ekuitas yang dapat Diatribusikan kepada Pemilik Entitas Induk
8.065.258 7.987.401 77.857 0,97
Total Equity Attributable to Holders of the Parent Entity
Kepentingan Non-pengendali
(24.951) (25.615) 664 (2,59)
Non-Controlling Interest
Jumlah Ekuitas
8.040.307 7.961.786 78.521 0,99
Total Equity
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Transformation towards a Stronger Sustainable and Inclusive Growth
Per 31 Desember 2025, Jumlah Ekuitas KB Bank As of December 31, 2025, KB Bank’s Total Equity was
tercatat sebesar Rp8,04 triliun, naik sebesar Rp78,52 recorded at IDR 8.04 trillion, an increase of IDR 78.52
miliar atau 0,99% bila dibandingkan dengan periode billion or 0.99% compared to IDR 7.96 trillion in the
sama tahun 2024 sebesar Rp7,96 triliun. same period of 2024.
Laporan Laba (Rugi) dan Penghasilan Consolidated Statements of Profit (Loss)
Komprehensif Lain Konsolidasian and Other Comprehensive Income
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Pendapatan Bunga dan Syariah
5.437.720 5.419.839 17.881 0,33
Interest and Sharia Income
Beban Bunga dan Syariah
(4.245.774) (4.300.244) 54.470 (1,27)
Interest Expense and Sharia Charges
Pendapatan Bunga dan Syariah - Neto
1.191.946 1.119.595 72.351 6,46
Interest and Sharia Income - Net
Pendapatan Operasional Lainnya
196.951 330.659 (133.708) (40,44)
Other Operating Income
Penyisihan Kerugian Penurunan Nilai atas Aset Keuangan - Neto
Provision of Allowance for Impairment Losses on Financial (450.212) (3.451.668) 3.001.456 (86,96)
Assets - Net
Keuntungan Transaksi Mata Uang Asing - Neto
186.596 6.180 180.416 2.919,35
Gain from Foreign Exchange Transaction - Net
Penyisihan Estimasi Keuntungan atas Komitmen dan
Kontinjensi - Neto (8.634) 5.385 (14.019) (260,33)
Provision for gain on Commitments and Contingencies - Net
Beban Penyisihan Kerugian Penurunan Nilai Atas Aset Non-
keuangan - Neto
9.015 (798.341) 807.356 (101,13)
Provision of Allowance for Impairment Losses on Non-
Financial Assets - Net
Keuntungan (Kerugian) dari Perubahan Nilai Wajar Aset Keuangan
(86.201) (23.246) (62.955) 270,82
Gain (Loss) from Changes in Fair Value on Financial Assets
Beban Operasional Lainnya
(2.134.761) (1.989.190) (145.571) 7,32
Other Operating Expenses
Laba (rugi) Operasional
(1.095.300) (4.800.626) 3.705.326 (77,18)
Operating Profit (Loss)
Pendapatan (beban) Non-operasional - Neto
1.237.859 (116.192) 1.354.051 (1.165,36)
Non-Operating Income (Expense) - Net
Laba (Rugi) Sebelum Beban Pajak Penghasilan
142.559 (4.916.818) 5.059.377 102,90
Profit (Loss) Before Income Tax Expense
Manfaat (Beban) Pajak Penghasilan - Neto
(17.150) (1.424.400) 1.407.250 (98,80)
Income Tax Benefit (Expense) - Net
Laba (Rugi) dari Operasi yang Berlanjut
125.409 (6.341.218) 6.466.627 101,98
Profit (Loss) from Continuing Operations
Laba (Rugi) dari Operasi yang Dihentikan
(58.821) 12.598 (71.419) (566,91)
Profit (Loss) from Discontinued Operations
Laba (rugi) Tahun Berjalan
66.588 (6.328.620) 6.395.208 101,05
Profit (loss) For the Year
Penghasilan (Beban) Komprehensif Lain - Neto
11.933 180.243 (168.310) (93,38)
Other Comprehensive Income (Loss) - Net
Total (Laba) Rugi Komprehensif Tahun Berjalan
78.521 (6.148.377) 6.226.898 101,28
Total Comprehensive Income (Loss) for the Year
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Laba (Rugi) Tahun Berjalan yang Dapat Diatribusikan Kepada:
Profit (Loss) for The Year Attributable To:
Pemilik Entitas Induk
65.921 (6.329.138) 6.395.059 (101,04)
Parent Entity
Kepentingan Non-Pengendali
667 518 149 28,76
Non-Controlling Interest
66.588 (6.328.620) 6.395.208 101,05
Laba (Rugi) Tahun Berjalan yang Dapat Diatribusikan Kepada:
Profit (Loss) For the Year Attributable to Owners of the Parent Entity:
Operasi yang berkelanjutan
124.907 (6.341.641) 6.466.548 (101,97)
Continuing operations
Operasi yang dihentikan
(58.986) 12.503 (71.489) (571,77)
Discontinued operations
65.921 (6.329.138) 6.395.059 101,04
Total Laba (Rugi) Komprehensif Tahun Berjalan yang Dapat Diatribusikan Kepada:
Total Comprehensive Income (Loss) For the Year Attributable To:
Pemilik Entitas Induk
77.857 (6.148.908) 6.226.765 (101,27)
Parent Entity
Kepentingan Non-pengendali
664 531 133 25,05
Non-Controlling Interest
78.521 (6.148.377) 6.226.898 101,28
Total laba (rugi) komprehensif tahun berjalan yang dapat diatribusikan entitas induk yang berasal dari:
Total comprehensive income (loss) for the year attributable to owners of the parent entity arising from:
Operasi yang berkelanjutan
136.678 (6.161.548) 6.298.226 (102,22)
Continuing operations
Operasi yang dihentikan
(58.821) 12.640 (71.461) (565,36)
Discontinued operations
77.857 (6.148.908) 6.226.765 101,27
Laba (rugi) per saham dapat diatribusikan entitas induk:
Earnings (Loss) Per Share Attributable to Owners of the Parent Entity:
Operasi yang Berkelanjutan
0,66 (33,75) 34,41 101,96
Continuing operations
Operasi yang Dihentikan
(0,31) 0,07 (0,38) (542,86)
Discontinued operations
Pendapatan Bunga dan Syariah Interest and Sharia Income
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Pendapatan Bunga dan Syariah
5.437.720 5.419.839 17.881 0,33
Interest and Sharia Income
Pendapatan Bunga
4.892.632 4.897.013 (4.381) (0,09)
Interest Income
Kredit yang Diberikan
3.587.717 3.541.384 46.333 1,31
Loans
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Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Surat-surat Berharga
1.153.798 1.173.127 (19.329) (1,65)
Marketable Securities
Penempatan pada Bank Indonesia dan Bank Lain
119.116 113.057 6.059 5,36
Placements with Bank Indonesia and Other Banks
Giro pada Bank Indonesia
16.001 25.270 (9.269) (36,68)
Current Accounts with Bank Indonesia
Giro pada Bank Lain
15.492 42.742 (616) (85,32)
Current Accounts with Other Banks
Surat-surat Berharga yang Dibeli dengan Janji Dijual Kembali
106 722 (27.250) (63,75)
Marketable Securities Purchased with Agreements to Resell
Pendapatan Tagihan Lainnya
402 711 (109) (25,89)
Other Receivables Income
Pendapatan Syariah
545.088 522.826 22.262 4,26
Sharia Income
Beban Bunga dan Syariah
(4.245.774) (4.300.244) 54.470 (1,27)
Interest Expense and Sharia Charges
Beban Bunga
(3.874.477) (3.964.078) 89.601 (2,26)
Interest Expense
Giro
(225.246) (75.847) (149.399) 196,97
Demand Deposits
Tabungan
(175.342) 85.378 (32,75)
Savings Deposits (260.720)
Deposito Berjangka
(1.799.409) (1.854.256) 54.847 (2,96)
Time Deposits
Surat Berharga yang Diterbitkan
(452.337) (210.211) (242.126) 115,18
Marketable Securities Issued
Simpanan dari Bank Lain
(117.005) 291.850 (71,38)
Deposits from Other Banks (408.855)
Pinjaman yang Diterima
(980.549) (1.102.761) 122.212 (11,08)
Borrowings
Surat-surat Berharga yang Dijual Dengan Janji Dibeli Kembali
(124.589) (51.428) (73.161) 142,26
Marketable Securities Sold with Agreements to Repurchase
Beban Syariah
(371.297) (336.166) (35.131) 10,45
Sharia Charges
Pendapatan Bunga dan Syariah - Neto
1.191.946 1.119.595 72.351 6,46
Interest and Sharia Income - Net
Per 31 Desember 2025, jumlah Pendapatan Bunga dan As of December 31, 2025, the total Interest and
Syariah - Neto KB Bank tercatat sebesar Rp1,91 triliun, Sharia Income - Net of KB Bank was IDR 1.91 trillion,
naik sebesar Rp72,35 miliar atau 6,46% dibandingkan an increase of IDR 72.35 billion or 6.46% compared to
periode sama tahun 2024 sebesar Rp1,12 triliun. IDR 1.12 trillion in the same period of 2024. The
Peningkatan tersebut disebabkan oleh peningkatan increase was driven by a rise in interest income of
pendapatan bunga sebesar Rp17,88 miliar atau IDR 17.88 billion or 0.33% and a decrease in interest
0,33% dan penurunan beban bunga sebesar Rp54,47 expenses of IDR 54.47 billion or 1.27%. This reflects the
miliar atau 1,27%, hal ini mencerminkan optimalisasi Bank’s optimization of productive asset management
pengelolaan aset produktif Bank dan perbaikan and improved funding efficiency to strengthen its
efisiensi pendanaan untuk memperkuat kinerja Bank sustainable performance.
secara berkelanjutan.
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Pendapatan (Beban) Operasional Lainnya Other Operating Income (Expenses)
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Total Pendapatan Operasional Lainnya
196.951 330.659 (133.708) (40,44)
Total Other Operating Income
Provisi dan komisi lainnya
228.656 210.590 18.066 8,58
Other fees and commissions
Jasa administrasi
21.944 27.245 (5.301) (19,46)
Administrative service charges
Imbalan jasa
99.003 125.764 (26.761) (21,28)
Fees
Komisi merchant
1.379 4.515 (3.136) (69,46)
Merchant commission
Lain-lain
106.330 53.066 53.264 100,37
Others
Keuntungan (kerugian) atas penjualan surat-surat berharga -
neto 22.508 1.586 20.922 1319,17
Gain on sale of marketable securities - net
Keuntungan selisih kurs - neto
(159.841) 40.476 (200.317) (494,90)
Gain on foreign exchange - net
Lain-lain
105.628 78.007 27.621 35,41
Others
Beban Operasional Lainnya
(2.484.197) (6.250.880) 3.766.683 (60,26)
Other Operating Expenses
Penyisihan kerugian penurunan nilai atas aset keuangan -
neto
(450.212) (3.451.668) 3.001.456 (86,96)
Provision of allowance for impairment losses on financial assets -
net
Beban penyisihan kerugian penurunan nilai atas aset non-
keuangan - neto
9.015 (798.341) 807.356 (101,13)
Provision of allowance for impairment losses on non-financial
assets - net
Keuntungan transaksi mata uang asing - neto
186.596 6.180 180.416 2919,35
Gain from foreign exchange transactions - net
Penyisihan estimasi keuntungan atas komitmen dan kontinjensi -
neto
(8.634) 5.385 (14.019) (260,33)
Recovery of estimated losses on commitments and contingencies
- net
Keuntungan (kerugian) dari perubahan nilai wajar aset
keuangan (86.201) (23.246) (62.955) 270,82
Gain (loss) from changes in fair value of financial assets
Umum dan administrasi
(1.232.578) (1.107.161) (125.417) 11,33
General and administrative
Gaji dan tunjangan karyawan
(790.297) (799.877) 9.580 (1,20)
Salaries and employee benefits
Premi program penjaminan pemerintah
(111.886) (82.152) (29.734) 36,19
Premium on government guarantee program
Total Pendapatan (beban) Operasional Lainnya - Neto
(2.287.246) (5.920.221) 3.632.975 7,32
Total Other Operating Income (Expenses) - Net
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Transformation towards a Stronger Sustainable and Inclusive Growth
Laba Operasional Operating Income
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Pendapatan Bunga dan Syariah – Neto 1.120 72 6,46
1.192
Interest and Sharia Income - Net
Pendapatan Operasional Lainnya 331 (134) (40,44)
197
Other Operating Income
Beban Penyisihan Kerugian Penurunan Nilai atas Aset Keuangan – Neto (3.452) 3.001 (86,96)
(450)
Provision of Allowance for Impairment Losses on Financial Assets - Net
Beban Penyisihan Kerugian Penurunan Nilai atas Aset Non-keuangan – Neto (798) 807 (101,13)
9
Provision of Allowance for Impairment Losses on Non-Financial Assets - Net
Keuntungan Transaksi Mata Uang Asing – Neto 6 180 2919,35
187
Gain from Foreign Exchange Transaction - Net
Pemulihan Estimasi Kerugian atas Komitmen dan Kontinjensi – Neto 5 (14) (260,33)
(9)
Provision for gain on Commitments and Contingencies - Net
Keuntungan (Kerugian) dari Perubahan Nilai Wajar Aset Keuangan (23) (63) 270,82
(86)
Gain (Loss) from Changes in Fair Value on Financial Assets
Beban Operasional Lainnya (1.989) (146) 7,32
(2.135)
Other Operating Expenses
Laba (Rugi) Operasional
(1.095) (4.801) 3.705 (77,18)
Operating Profit (Loss)
Pada akhir tahun 2025, KB Bank mencatatkan Rugi At the end of 2025, KB Bank recorded a Continuing
Operasional yang Berkelanjutan sebesar Rp1,09 triliun, Operating Loss of IDR 1.09 trillion, a decrease of IDR
turun sebesar Rp3,71 triliun atau 77,18% dibandingkan 3.71 trillion, or 77.18%, compared to IDR 4.80 trillion in
tahun sebelumnya sebesar Rp4,80 triliun. Perbaikan the previous year. This improvement was driven by
ini terjadi karena Bank melakukan serangkaian the Bank’s implementation of a series of efficiency
inisiatif efisiensi terutama dari sisi biaya operasional initiatives, primarily in operational expenses, continuing
melanjutkan inisiatif optimisasi cabang yang dilakukan the branch optimization initiatives that have been in
sejak pertengahan 2023. place since mid 2023.
Pendapatan (Beban) Non Operasional – Neto Non-Operating Income (Expense) - Net
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Laba (rugi) dari Penjualan Aset Tetap
4.477 (8.380) 12.857 153,42
Profit (loss) from Sale of Fixed Assets
Rugi dari Penjualan Agunan yang Diambil Alih
(138.023) (43.618) (94.405) 216,44
Loss from Sale of Foreclosed Assets
Lain-lain - Neto
1.371.405 (64.194) 1.435.599 2.236,34
Others - Net
Pendapatan (Beban) Non Operasional Lainnya - Neto
1.237.859 (116.192) 1.354.051 1.165,36
Other Non-Operating Income (Expense) - Net
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Pada tahun 2025, KB Bank mencatatkan Pendapatan In 2025, KB Bank recorded Other Non-Operating
Non Operasional Lainnya - neto sebesar Rp1,24 triliun Income - net of IDR 1.24 trillion, an increase of
atau meningkat sebesar 1.165,36% bila dibandingkan 1,165.36% compared to the previous year, which
tahun sebelumnya yang mencatatkan beban non recorded non-operating expenses of IDR 116.19 billion.
operasional sebesar Rp116,19 miliar. Perbaikan ini This improvement was derived from gains on disposal
berasal dari Penjualan Aset Tetap sebesar Rp12,86 of fixed assets of IDR 12.86 billion and other net income
miliar dan lain-lain neto sebesar Rp1,44 triliun. of IDR 1.44 trillion.
Manfaat (Beban) Pajak Penghasilan Income Tax Benefit (Expense)
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Kini
- (3.159) 3.159 (100,00)
Current
Tangguhan
(17.150) (1.421.241) 1.404.091 (98,79)
Deferred
Manfaat (Beban) Pajak Penghasilan - Neto
(17.150) (1.424.400) 1.407.250 (98,80)
Income Tax Benefit (Expense) - Net
Pada tahun 2025, KB Bank mencatatkan penurunan In 2025, KB Bank recorded a decline in Income Tax
Beban Pajak Penghasilan dari sebesar Rp1,41 triliun di Expense from IDR 1.41 trillion in 2024 to IDR 17.15 billion
tahun 2024 menjadi Rp17,15 miliar di tahun 2025. Hal ini in 2025. This was due to a decrease in deferred tax
terjadi karena penurunan pada beban pajak tangguhan expense of IDR 1.42 trillion.
sebesar Rp1,42 triliun.
Laba (Rugi) Bersih Tahun Berjalan Net Profit (Loss) for the Year
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Laba (Rugi) dari Operasi yang Berlanjut
125.409 (6.341.218) 6.466.627 101,98
Profit (Loss) from Continuing Operations
Laba (Rugi) dari Operasi yang Dihentikan
(58.821) 12.598 (71.419) (566,91)
Profit (loss) from Discontinued Operations
Laba (Rugi) Tahun Berjalan
66.588 (6.328.620) 6.395.208 101,05
Profit (Loss) For the Year
KB Bank mencatatkan Laba tahun berjalan sebesar KB Bank recorded a profit for the year of IDR 66.59
Rp66,59 miliar di tahun 2025, jumlah tersebut billion in 2025, an increase of IDR 6.33 trillion, or
mengalami peningkatan sebesar Rp6,33 triliun atau 101.05% compared to 2024, which recorded a loss of
101,05% dari tahun 2024 yang mencatat rugi sebesar IDR 6.33 trillion. This achievement was mainly driven by
Rp6,33 triliun. Pencapaian ini terutama didorong oleh an increase in net interest and sharia income, as well as
peningkatan pendapatan bunga dan syariah – neto, a decrease in net allowance for impairment losses on
serta penurunan beban penyisihan kerugian penurunan financial assets in 2025.
nilai atas aset keuangan (neto) pada tahun 2025.
Laporan Tahunan 2025 Annual Report 183
PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
Penghasilan (Rugi) Komprehensif Lain Other Comprehensive Income (Loss)
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Pos yang Tidak akan Direklasifikasi ke Laba Rugi:
Item that will not be Reclassified to Profit or Loss:
Pengukuran Kembali Keuntungan (Kerugian) atas Program Imbalan Pasti
(3.653) (14.252) 10.599 (74,37)
Remeasurement of Gain (Loss) on Defined Benefit Plans
Perubahan Surplus Revaluasi Aset
74 213.072 (212.998) (99,97)
Changes in Asset Revaluation Surplus
Pajak Penghasilan terkait Pos yang Tidak akan Direklasifikasi ke Laba Rugi
804 3.135 (2.331) (74,35)
Income Tax Related to Item that will not be Reclassified to Profit or Loss
Pos-pos yang Akan Direklasifikasi ke Laba Rugi:
Items that may be Reclassified subsequently to Profit and Loss:
Perubahan Nilai Wajar Surat-surat Berharga dalam Kelompok Tersedia
untuk Dijual dan Nilai Wajar melalui Penghasilan Komprehensif Lain
18.857 (27.836) 46.693 (167,74)
Changes in Fair Value of Available-for-Sale and Fair Value through Other
Comprehensive Income Marketable Securities
Pajak Penghasilan terkait Pos yang akan Direklasifikasi ke Laba Rugi
(4.149) 6.124 (10.273) (167,75)
Income Tax Related to Item that will be Reclassified to Profit or Loss
Penghasilan Komprehensif Lain - Neto
11.933 180.243 (168.310) (93,38)
Other Comprehensive Income - Net
Pada tahun 2025, KB Bank mencatatkan Penghasilan In 2025, KB Bank recorded Other Comprehensive
Komprehensif Lain sebesar Rp11,93 miliar, jumlah Income of IDR 11.93 billion, a decrease from 2024
tersebut mengalami penurunan dari tahun 2024 yang which recorded profit of IDR 180.24 billion.
mencatat keuntungan sebesar Rp180,24 miliar.
Total laba (Rugi) Komprehensif Tahun Berjalan Total Comprehensive Income (Loss) for the Year
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Total laba (rugi) komprehensif tahun berjalan yang dapat diatribusikan kepada:
Total Comprehensive Income (loss) for the Year Attributable to:
Pemilik Entitas Induk
77.857 (6.148.908) 6.226.765 (101,27)
Parent Entity
Kepentingan Non -pengendali
664 531 133 25,05
Non-Controlling Interests
78.521 (6.148.377) 6.226.898 101,28
Total laba (rugi) komprehensif tahun berjalan yang dapat diatribusikan entitas induk yang berasal dari:
Total Comprehensive Income (loss) for the Year Attributable to Owners of the Parent Entity arising from:
Operasi yang berkelanjutan
136.678 (6.161.548) 6.298.226 (102,22)
Continuing operations
Operasi yang dihentikan
(58.821) 12.640 (71.461) (565,36)
Discontinued operations
77.857 (6.148.908) 6.226.765 101,27
184 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 185
Analisis dan Pembahasan Manajemen Management Analysis and Discussion
KB Bank mencatatkan Penghasilan Komprehensif KB Bank recorded a Comprehensive Income for the
Tahun Berjalan sebesar Rp78,52 miliar di tahun 2025, Year of IDR 78.52 billion in 2025, an increase of IDR
mengalami peningkatan sebesar Rp6,23 triliun atau 6.23 trillion or 101.28% compared to the previous year’s
101,28% bila dibandingkan tahun sebelumnya dengan comprehensive loss of IDR 6.15 trillion.
rugi komprehensif tahun berjalan sebesar Rp6,15 triliun.
Laba (Rugi) per Saham Earnings (Loss) per Share
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Laba (rugi) Laba (rugi)
Laba Laba
Tahun Tahun
(rugi) (rugi)
Berjalan Berjalan
per per
yang Dapat Rata-rata yang Dapat Rata-rata
Saham Saham
Diatribusikan Tertimbang Diatribusikan Tertimbang
Uraian (Nilai (Nilai
Kepada Jumlah Saham Kepada Jumlah Saham Nominal Persentase
Description Penuh) Penuh)
Pemilik Dasar Pemilik Dasar (Rp) Percentage
Earnings Earnings
Entitas Induk Weighted Entitas Induk Weighted (IDR) (%)
(loss) (loss)
Profit (loss) Average Profit (loss) Average (3=1-2) (3/2)
per per
for the year Number of for the year Number of
Share Share
attributable to Basic Shares attributable to Basic Shares
(Full (Full
equity holders equity holders
Amount) Amount)
of the parent of the parent
(1) (2)
entity entity
Laba (rugi) per
saham dasar/
dilusian operasi
yang berkelanjutan
Basic/Diluted 124.907 187.887.539.870 0,66 (6.341.641) 187.887.539.870 (33,75) 34,41 (101,96)
Earnings (Loss)
per Share from
Continuing
Operations
Laba (rugi) per
saham dasar/
dilusian operasi
yang dihentikan
Basic/Diluted (58.986) 187.887.539.870 (0,31) 12.503 187.887.539.870 0,07 (0,38) (542,86)
Earnings (Loss)
per Share from
Discontinued
Operations
Tahun 2025, KB Bank mencatatkan laba (rugi) per saham In 2025, KB Bank recorded earnings (loss) per
dari operasi yang berlanjut dan operasi yang dihentikan share from continuing operations and discontinued
masing-masing sebesar 0,66 dan (0,31) per lembar operations of 0.66 and (0.31) per share, respectively,
saham, menunjukkan penurunan dari tahun 2024 yang a decrease from (33.75) and 0.07 per share in 2024.
tercatat sebesar (33,75) dan 0,07 per lembar saham.
Laporan Arus Kas Konsolidasian Consolidated Statements of Cash Flows
Kas dan setara kas Bank pada akhir tahun 2025 tercatat The Bank’s cash and cash equivalents at the end of
sebesar Rp10,31 triliun, mengalami peningkatan 2025 were recorded at IDR 10.31 trillion, an increase of
sebesar Rp4,08 triliun atau 65,35% bila dibandingkan IDR 4.08 trillion, or 65.35%, compared to the position in
posisi awal tahun yang mencapai Rp6,24 triliun. Hal the beginning of the year of IDR 6.24 trillion. This was
ini terutama disebabkan oleh kenaikan dari Kas Neto mainly due to an increase in net cash generated from
diperoleh dari Aktivitas Operasi dan Investasi. operating and investing activities.
Laporan Tahunan 2025 Annual Report 185
PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Kas Neto Diperoleh dari (Digunakan untuk) Aktivitas Operasi
3.506.951 (7.445.488) 10.952.439 (147,10)
Net Cash Provided by (Used in) Operating Activities
Kas Neto Diperoleh dari (Digunakan untuk) Aktivitas Investasi
334.183 276.851 57.332 20,71
Net Cash Provided by (Used in) Investing Activities
Kas Neto Diperoleh dari (Digunakan untuk) Aktivitas Pendanaan
(435.137) 7.778.066 (8.213.203) (105,59)
Net Cash Provided by (Used in) Financing Activities
Kenaikan (Penurunan) Neto Kas dan Setara Kas
3.405.997 609.429 2.796.568 458,88
Net Increase (Decrease) in Cash and Cash Equivalents
Pengaruh Perubahan Kurs Mata Uang Asing
669.814 (326.679) 996.493 (305,04)
Effects of Foreign Currency Exchange Rate Changes
Kas dan Setara Kas Awal Tahun
6.236.701 5.953.951 282.750 4,75
Cash and Cash Equivalents at Beginning of the Year
Kas dan Setara Kas Akhir Tahun
10.312.512 6.236.701 4.075.811 65,35
Cash and Cash Equivalents at End of the Year
Arus Kas dari Aktivitas Operasi Cash Flow from Operating Activities
Kas bersih yang diperoleh dari aktivitas operasi pada Net cash provided by operating activities in 2025 was
tahun 2025 tercatat sebesar Rp3,51 triliun, mengalami recorded at IDR 3.51 trillion, an increase compared to
peningkatan dibandingkan tahun sebelumnya the previous year, when net cash used in operating
dimana kas bersih yang digunakan untuk aktivitas activities was IDR 7.44 trillion. This was due to better
operasi sebesar Rp7,44 triliun. Hal ini disebabkan third-party fund (TPF) mobilization compared to the
oleh Penghimpunan dana pihak ketiga lebih baik 2024 period.
dibandingkan periode 2024.
Arus Kas dari Aktivitas Investasi Cash Flow from Investing Activities
Kas bersih yang diperoleh dari aktivitas investasi Net cash provided by investing activities in 2025 was
pada tahun 2025 tercatat sebesar Rp334,18 miliar, recorded at IDR 334.18 billion, an increase of IDR 57.33
mengalami kenaikan sebesar Rp57,33 miliar atau billion, or 20.71%, compared to net cash provided by
20,71% dibandingkan Kas bersih yang diperoleh dari investing activities in 2024 of IDR 276.85 billion. Overall,
aktivitas investasi tahun 2024 sebesar Rp276,85 the increase was driven by the receipt of advances
miliar. Secara umum peningkatan ini disebabkan oleh from the divestment of PT Bukopin Finance amounting
diterimanya uang muka atas aktivitas divestasi PT to IDR 68 billion.
Bukopin Finance sebesar Rp68 miliar.
Arus Kas dari Aktivitas Pendanaan Cash Flow from Financing Activities
Pada tahun 2025, Kas bersih yang digunakan untuk In 2025, net cash used in financing activities was
aktivitas pendanaan tercatat sebesar Rp435,14 miliar, recorded at IDR 435.14 billion, a decrease compared to
mengalami penurunan dibandingkan kas bersih yang net cash provided by financing activities in 2024 of IDR
diperoleh dari aktivitas pendanaan tahun 2024 yang 7.78 trillion. This was also due to interest payments on
tercatat sebesar Rp7,78 triliun. Hal ini disebabkan loans received amounting to IDR 7.96 trillion.
oleh terdapat pembayaran bunga atas pinjaman yang
diterima sebesar Rp7,96 triliun.
186 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 187
Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Kemampuan Membayar Utang dan Tingkat
Kolektibilitas Piutang
Debt Service Ability and Receivables Collectibility Level
Kemampuan Membayar Utang Debt Service Ability
KB Bank melakukan pengukuran kemampuan KB Bank measures its ability to pay short-term and
membayar utang jangka pendek hingga jangka panjang long-term debt by using liquidity ratio, solvency ratio,
dengan menggunakan rasio likuiditas, rasio solvabilitas, and profitability ratio. KB Bank uses these ratios as
dan rasio rentabilitas. KB Bank menggunakan rasio- parameters to calculate the Bank’s ability to provide
rasio tersebut sebagai parameter untuk menghitung liquidity reserves. KB Bank has excellent liquidity and
kemampuan Bank dalam menyediakan cadangan solvency levels. This is reflected in the ability to meet
likuiditas. KB Bank memiliki tingkat likuiditas dan obligations due in a timely manner, both in terms of
solvabilitas yang sangat baik. Hal ini tercermin pada debt’s principal payment and interest expense.
kemampuan dalam memenuhi kewajiban yang jatuh
tempo secara tepat waktu, baik terhadap pembayaran
pokok utang ataupun beban bunga.
Rasio Likuiditas Liquidity Ratio
Kemampuan memenuhi kewajiban jangka pendek KB KB Bank’s ability to meet its short-term obligations is
Bank, antara lain ditunjukkan melalui rasio likuiditas demonstrated, among others, through its liquidity ratio,
yang tercermin pada Loan to Deposit Ratio (LDR). Pada reflected in the Loan to Deposit Ratio (LDR). In 2025,
tahun 2025, tingkat LDR KB Bank mencapai 91,07%, KB Bank’s LDR reached 91.07%, lower than 103.26% in
lebih rendah dibandingkan tahun 2024 yang sebesar 2024.
103,26%.
Rasio Solvabilitas Solvency Ratio
KB Bank menggunakan rasio solvabilitas sebagai KB Bank uses solvency ratio as one of the parameters
salah satu parameter untuk mengukur kemampuan to measure the Bank’s ability to repay its long-term
Bank dalam melunasi utang jangka panjangnya. Bank debt. The Bank consistently maintains healthy capital,
senantiasa menjaga permodalan yang sehat, antara including by meeting the Capital Adequacy Ratio (CAR)
lain dengan memenuhi rasio Capital Adequacy Ratio as stipulated by the regulator. In 2025, the KB Bank’s
(CAR) sesuai dengan yang ditentukan oleh regulator. CAR reached 16.24%, exceeding the minimum limit set
Pada tahun 2025, rasio CAR KB Bank mencapai 16,24%, by regulator of 12.5%, reflecting capital resilience in
melebihi batas minimum yang ditetapkan regulator facing credit, market, and operational risks.
sebesar 12,5%, yang mencerminkan ketahanan modal
dalam menghadapi risiko kredit, pasar, dan operasional.
Rasio Rentabilitas Profitability Ratio
KB Bank menggunakan rasio rentabilitas untuk KB Bank uses profitability ratio to determine the
mengetahui tingkat kinerja profitabilitas Bank dengan Bank’s profitability performance level by using 4
menggunakan 4 (empat) komponen, yaitu Imbal (four) components, namely Return on Assets (ROA),
Hasil Aset (ROA), Imbal Hasil Ekuitas (ROE), Marjin Return on Equity (ROE), Net Interest Margin (NIM), and
Pendapatan Bunga Bersih (NIM) dan rasio Beban Operating Expenses to Operating Income (BOPO). In
Operasional terhadap Pendapatan Operasional (BOPO). 2025, the ROA was recorded at 0.03%, ROE at 0.24%,
Pada tahun 2025, tercatat ROA 0,03%, ROE 0,24%, NIM NIM at 1.43%, and BOPO at 119.55%. BOPO improved
1,43%, dan BOPO 119,55%. BOPO mengalami perbaikan compared to the previous year, while ROA, ROE, and
dibandingkan tahun sebelumnya, sementara ROA, ROE, NIM increased compared to those of 2024.
dan NIM mengalami kenaikan jika dibandingkan dengan
tahun 2024.
Laporan Tahunan 2025 Annual Report 187
PT Bank KB Indonesia Tbk
Page 188
Transformation towards a Stronger Sustainable and Inclusive Growth
Rentabilitas Bank pada tahun 2025 dan 2024 dapat The Bank’s profitability in 2025 and 2024 can be seen
dilihat sebagai berikut: as follows:
Pertumbuhan
Uraian
2025 2024 Growth
Description
(%)
Imbal Hasil Aset (ROA)
0,03 (7,55) 7,58
Return on Assets (ROA)
Imbal Hasil Ekuitas (ROE)
0,24 (154,60) 154,84
Return on Equity (ROE)
Marjin Pendapatan Bunga Bersih (NIM)
1,43 1,31 0,12
Net Interest Margin (NIM)
Rasio Beban Operasional terhadap Pendapatan Operasional (BOPO)
119,55 192,58 (73,03)
Operating Expenses to Operating Income (BOPO) Ratio
Kemampuan Membayar Utang dari Debt Service Ability from Securities
Efek-efek yang Diterbitkan Issued
Kemampuan suatu perusahaan dalam melunasi A company’s ability to repay its debt obligations can
kewajiban utangnya dapat diukur melalui peringkat surat be measured by the rating of the debt securities or
utang atau obligasi yang diterbitkan. Peringkat tersebut bonds. This rating is assigned by an independent rating
diberikan oleh lembaga pemeringkat independen, agency, such as Pefindo and Fitch Rating, to assess
seperti Pefindo dan Fitch Rating, untuk menilai tingkat the bond’s creditworthiness and risk. The quality of a
kelayakan dan risiko obligasi. Kualitas suatu obligasi bond is largely determined by the company’s capacity
sangat ditentukan oleh kapasitas perusahaan dalam to meet its principal repayment obligations when due
memenuhi kewajiban pembayaran pokok utang pada and to pay interest or coupons in accordance with the
saat jatuh tempo serta pembayaran bunga atau kupon agreed terms throughout the bond’s term. Generally,
sesuai dengan ketentuan yang diperjanjikan selama bonds issued by companies are listed and traded on
masa berlaku obligasi. Pada umumnya, obligasi yang Indonesia Stock Exchange.
diterbitkan perusahaan tercatat dan diperdagangkan
di Bursa Efek Indonesia.
Kemampuan Membayar Utang dari Efek-efek Debt Service Ability from Securities Issued in
yang Diterbitkan Tahun 2023-2025 2023-2025
Peringkat
Uraian Rating
Description
2025 2024 2023
Obligasi
Bonds
Obligasi Berkelanjutan I Bank KB Bukopin Tahap I Tahun 2021 AAA(idn) AAA(idn)
*
Shelf-Registered Bond I Bank KB Bukopin Tranche I 2021 Fitch Rating Fitch Rating
Obligasi Subordinasi Berkelanjutan III Bank KB Bukopin Tahap I Tahun 2021 Seri A AA(idn) AA(idn) AA(idn)
Shelf-registered Subordinated Bond III Bank KB Bukopin Tranche I 2021 A Series Fitch Rating Fitch Rating Fitch Rating
Obligasi Subordinasi Berkelanjutan III Bank KB Bukopin Tahap I Tahun 2021 Seri B AA(idn) AA(idn) AA(idn)
Shelf-registered Subordinated Bond III Bank KB Bukopin Tranche I 2021 B Series Fitch Rating Fitch Rating Fitch Rating
Senior Unsecured Notes BBB (stable) BBB (stable) -
Fitch Ratings Fitch Ratings
Obligasi Berkelanjutan II KB Bank Tahap I Tahun 2025 AAA(idn) - -
Shelf-registered Bond II KB Bank Tranche I 2025 Fitch Rating
Obligasi Subordinasi Berkelanjutan IV KB Bank Tahap I Tahun 2025 Seri A AA(idn) - -
Shelf-registered Subordinated Bond IV KB Bank Tranche I 2025 A Series Fitch Rating
Obligasi Subordiasi Berkelanjutan IV KB Bank Tahap I Tahun 2025 Seri B AA(idn) - -
Shelf-registered Subordinated Bond IV KB Bank Tranche I 2025 B Series Fitch Rating
188 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 189
Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Peringkat
Uraian Rating
Description
2025 2024 2023
Obligasi Berkelanjutan II KB Bank Tahap II Tahun 2025 Seri A AAA(idn) - -
Shelf-registered Bond II KB Bank Tranche II 2025 A Series Fitch Rating
Obligasi Berkelanjutan II KB Bank Tahap II Tahun 2025 Seri B AAA(idn) - -
Shelf-registered Bond II KB Bank Tranche II 2025 B Series Fitch Rating
Obligasi Berkelanjutan II KB Bank Tahap II Tahun 2025 Seri C AAA(idn) - -
Shelf-registered Bond II KB Bank Tranche II 2025 C Series Fitch Rating
*Obligasi telah jatuh tempo
*The bond has matured
Arti Peringkat Rating Definition
Lembaga Pemeringkat Peringkat Arti Peringkat
Rating Agency Rating Rating Definition
Fitch Rating AAA(idn) Peringkat Nasional jangka panjang ‘AAA’ merupakan peringkat tertinggi yang diberikan oleh
Fitch dalam skala peringkat Nasional. Peringkat ini diberikan kepada emiten atau obligasi
dengan ekspektasi gagal bayar yang paling rendah dibandingkan emiten lainnya yang serupa.
The National Long-Term Rating of ‘AAA’ is the highest rating assigned by Fitch on the National
Rating scale. This rating is given to issuers or bond with the lowest default expectations
compared to other similar issuers.
AA(idn) Peringkat Nasional ‘AA’ menunjukkan ekspektasi tingkat risiko gagal bayar yang sangat rendah
dibandingkan dengan emiten atau obligasi lain di negara atau serikat moneter yang sama.
Risiko gagal bayar inheren hanya sedikit berbeda dari emiten atau obligasi dengan peringkat
tertinggi di negara tersebut.
The National Rating of 'AA' indicates an expected very low level of default risk compared to
other issuers or bonds in the same country or monetary union. The inherent default risk differs
only slightly from that of the highest-rated issuers or bonds in the country.
BBB Obligasi dengan peringkat BBB mencerminkan kualitas kredit yang solid dan termasuk dalam
kategori Investment Grade. Peringkat ini menunjukkan bahwa emiten memiliki kapasitas yang
memadai dan stabil untuk memenuhi kewajiban pembayaran pokok dan bunga secara tepat
waktu.
Bonds rated BBB reflect solid loan quality and are included in the Investment Grade category.
This rating indicates that the issuer has adequate and stable capacity to meet its principal and
interest payment obligations in a timely manner.
Kolektibilitas Piutang Receivables Collectibility
Tingkat kolektibilitas Kredit KB Bank diklasifikasikan KB Bank’s Credit collectibility level is classified based
berdasarkan mata uang, jenis dan kolektibilitas. Berikut on currency, type, and collectibility. Below is the KB
ini adalah tingkat kolektibilitas kredit KB Bank yang Bank’s credit collectibility level calculated based on
dihitung berdasarkan mata uang, jenis dan kolektibilitas currency, type, and collectibility for 2025, compared to
untuk tahun 2025, dibandingkan dengan tahun 2024, 2024, as stated in the following table:
sebagaimana tercantum pada tabel berikut:
Kolektibilitas Piutang (Konsolidasian) Tahun Receivables Collectibility (Consolidated) in
2025 2025
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Dalam Perhatian
Keterangan Lancar Kurang Lancar Diragukan Macet Jumlah
Khusus
Description Current Substandard Doubtful Loss Total
Special Mention
Rupiah:
Modal Kerja
9.661.315 1.203.803 40.577 75.749 1.896.017 12.877.461
Working Capital
Investasi
8.678.044 993.895 465.009 17.206 814.203 10.968.357
Investment
Laporan Tahunan 2025 Annual Report 189
PT Bank KB Indonesia Tbk
Page 190
Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Dalam Perhatian
Keterangan Lancar Kurang Lancar Diragukan Macet Jumlah
Khusus
Description Current Substandard Doubtful Loss Total
Special Mention
Konsumsi
14.757.539 378.833 64.182 113.011 1.320.706 16.634.271
Consumer
Sindikasi
3.704.555 - - - - 3.704.555
Syndicated
Program Pemerintah
52.079 798 2.754 - 1.368 56.999
Government Program
Direksi dan Karyawan
Board of Directors and 28.103 14 - - - 28.117
Employees
Total Rupiah 36.881.635 2.577.343 572.522 205.966 4.032.294 44.269.760
Cadangan Kerugian
Penurunan Nilai
(662.130) (232.604) (182.461) (73.852) (1.574.672) (2.725.719)
Allowance for Impairment
Losses
Neto
36.219.505 2.344.739 390.061 132.114 2.457.622 41.544.041
Net
Mata Uang Asing:
Foreign Currencies:
Sindikasi
3.180.508 - - - - 3.180.508
Syndicated
Modal kerja
2.384.041 - 6.937 - 15.061 2.406.039
Working capital
Investasi
15.830 - - - - 15.830
Investment
Konsumsi
2.510 - - - - 2.510
Consumer
Total mata uang asing
5.582.889 - 6.937 - 15.061 5.604.887
Total foreign currencies
Cadangan Kerugian
Penurunan Nilai
(48.817) - (1.788) - (3.883) (54.488)
Allowance for Impairment
Losses
Neto
5.534.072 - 5.149 - 11.178 5.550.399
Net
Jumlah
41.753.577 2.344.739 395.210 132.114 2.468.800 47.094.440
Total
Komposisi
88,66% 4,98% 0,84% 0,28% 5,24% 100,00%
Composition
Kolektibilitas Piutang (Konsolidasian) Tahun Receivables Collectibility (Consolidated) in
2024 2024
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Dalam Perhatian
Keterangan Lancar Kurang Lancar Diragukan Macet Jumlah
Khusus
Description Current Substandard Doubtful Loss Total
Special Mention
Rupiah:
Modal Kerja
8.586.568 1.342.083 24.387 123.647 1.261.388 11.338.073
Working Capital
Investasi
8.951.563 649.760 107.337 95.849 790.115 10.594.624
Investment
190 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Dalam Perhatian
Keterangan Lancar Kurang Lancar Diragukan Macet Jumlah
Khusus
Description Current Substandard Doubtful Loss Total
Special Mention
Konsumsi
12.644.879 358.749 51.219 85.861 1.575.387 14.716.095
Consumer
Program Pemerintah
79.900 577 - 964 4.802 86.243
Government Program
Sindikasi
3.534.954 - - - - 3.534.954
Syndicated
Direksi dan Karyawan
30.272 - 36 - - 30.308
Board of Directors and Employees
Bank Lain
- - - - - -
Other Banks
Sub Jumlah Rupiah
33.828.136 2.351.169 182.979 306.321 3.631.692 40.300.297
Subtotal Rupiah
Cadangan Kerugian Penurunan
Nilai (519.858) (291.896) (121.716) (103.485) (1.854.587) (2.891.542)
Allowance for Impairment Losses
Neto
33.308.278 2.059.273 61.263 202.836 1.777.105 37.408.755
Net
Mata Uang Asing:
Foreign Currencies:
Modal Kerja
2.491.788 - - - 14.514 2.506.302
Working Capital
Investasi
688.171 130.584 - - - 818.755
Investment
Konsumsi
2.149 - - - - 2.149
Consumer
Sindikasi
3.899.983 - - - - 3.899.983
Syndicated
Sub Jumlah Mata Uang Asing
7.082.091 130.584 - - 14.514 7.227.189
Subtotal Foreign Currencies
Cadangan Kerugian Penurunan
Nilai (64.040) (32.873) - - (3.742) (100.655)
Allowance for Impairment Losses
Neto
7.018.051 97.711 - - 10.772 7.126.534
Net
Jumlah
40.326.329 2.156.984 61.263 202.836 1.787.877 44.535.289
Total
Komposisi
90,55% 4,84% 0,14% 0,46% 4,01% 100,00%
Composition
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Transformation towards a Stronger Sustainable and Inclusive Growth
Rasio Keuangan
Financial Ratios
Berikut ini adalah laporan pencapaian rasio-rasio The following is the report on KB Bank’s financial ratios
keuangan KB Bank serta indikator kinerja penting and other significant performance indicators for the
lainnya selama 2 (dua) tahun terakhir: past 2 (two) years:
Rasio-rasio Keuangan dan Rasio Penting Lainnya Periode 2024-2025
Financial Ratios and Other Significant Ratios in the 2024-2025 Period
Dalam Persentase, Kecuali Dinyatakan Lain
In Percentage, Unless Otherwise Stated
Uraian
2025 2024
Description
Permodalan
Capital
KPMM dengan Memperhitungkan Risiko Kredit 17,22
17,05
CAR by Calculating Credit Risk
KPMM dengan Memperhitungkan Risiko Kredit dan Risiko Pasar 17,11
16,87
CAR by Calculating Credit Risk and Market Risk
KPMM dengan Memperhitungkan Risiko Kredit dan Risiko Operasional 16,49
16,40
CAR by Calculating Credit Risk and Operational Risk
KPMM dengan Memperhitungkan Risiko Kredit, Risiko Pasar, dan Risiko Operasional 16,38
16,24
CAR by Calculating Credit Risk, Market Risk, and Operational Risk
Aset Tetap - Neto terhadap Modal Inti 91,39
54,09
Fixed Assets - Net to Core Capital
Aset Produktif
Earning Assets
Aset Produktif dan Aset Non Produktif Bermasalah terhadap Total Aset Produktif dan Aset Non Produktif 5,01
7,97
Earning Assets and Non-Performing Non-Earning Assets to Total Earning Assets and Non-Earning Assets
Aset Produktif Bermasalah terhadap Total Aset Produktif 3,00
6,09
Non-Performing Earning Assets to Total Earning Assets
Cadangan Kerugian Penurunan Nilai (CKPN) Aset Keuangan terhadap Aset Produktif 4,47
3,81
Allowance for Impairment Losses (CKPN) of Financial Assets to Earning Assets
NPL Gross 9,06
9,97
Gross NPL
NPL Nett 4,38
6,33
Net NPL
Profitabilitas
Profitability
ROA 0,03 (7,55)
ROE 0,24 (154,60)
NIM 1,43 1,31
BOPO 119,55 192,58
Cost to Income Ratio (CIR) (Rasio Biaya terhadap Pendapatan) 146,31
148,93
Cost to Income Ratio (CIR)
Rasio Laba (Rugi) terhadap Pendapatan Bunga (116,77)
1,22
Profit (Loss) to Interest Income Ratio
Rasio Laba (Rugi) terhadap Jumlah Aset
0,07 (7,62)
Profit (Loss) to Total Assets Ratio
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Rasio-rasio Keuangan dan Rasio Penting Lainnya Periode 2024-2025
Financial Ratios and Other Significant Ratios in the 2024-2025 Period
Dalam Persentase, Kecuali Dinyatakan Lain
In Percentage, Unless Otherwise Stated
Uraian
2025 2024
Description
Rasio Laba (Rugi) terhadap Jumlah Ekuitas
0,83 (79,49)
Profit (Loss) to Total Equity Ratio
Rasio Liabilitas terhadap Jumlah Aset
91,05 90,42
Liability to Total Assets Ratio
Rasio Liabilitas terhadap Jumlah Ekuitas
1.016,81 943,43
Liability to Total Equity Ratio
Likuiditas
Liquidity
LDR 91,07 103,26
Kepatuhan
Compliance
Persentase Pelanggaran BMPK
Percentage of LLL Violation
Pihak Terkait
- -
Related Parties
Pihak tidak Terkait
- -
Non-Related Parties
Persentase Pelampauan BMPK
Percentage of LLL Excess
Pihak Terkait
- -
Related Parties
Pihak tidak Terkait*
- 7,64
Non-Related Parties
Giro Wajib Minimum (GWM):
Minimum Statutory Reserves (GWM):
GWM Utama Rupiah
Primary GWM in Rupiah
GWM Harian
2,30 5,85
Daily GWM
GWM Rata-rata
4,22 8,74
Average GWM
Penyangga Likuiditas Makroprudensial d/h GWM Sekunder
18,48 28,82
Macroprudential Liquidity Reserve formerly Secondary GWM
GWM Konvensional Valuta Asing
4,01 3,99
Conventional GWM in Foreign Currency
Posisi Devisa Neto (PDN)
1,71 2,46
Net Open Position (PDN)
*) Pada tanggal 31 Desember 2020 terdapat pelampauan BMPK terkait penjaminan kredit dalam rangka penerapan teknik Manajemen Risiko Kredit. Pelampauan BMPK ini merupakan dampak
penurunan Modal Inti yang dialami oleh Bank. Pelampauan BMPK ini telah diselesaikan sesuai Surat Bank No. 04380/DIR/III/2021 tanggal 8 Maret 2022.
*) Per 31 Desember 2019 terdapat pelampauan Batas Maksimum Pemberian Kredit (BMPK) dikarenakan adanya perubahan peraturan, dimana peraturan sebelumnya berdasarkan PBI No. 7/3/
PBI/2005 dan No. 8/13/PBI/2008 telah diperbaharui dengan POJK No. 32/POJK.03/2018 tentang BMPK bagi Bank Umum. Pelampauan BMPK yang terjadi berkaitan dengan batas maksimum
penjaminan kredit dalam rangka Teknik Manajemen Risiko Kredit (MRK). Per Maret 2020, pelampauan BMPK ini telah dapat diselesaikan.
*) On December 31, 2020, there was an excess of the LLL related to credit guarantees in the context of implementing Credit Risk Management techniques. This LLL excess was the impact of the
decline in Core Capital experienced by the Bank. This LLL excess has been resolved in accordance with Bank Letter No. 04380/DIR/III/2021 dated March 8, 2022.
*) As of December 31, 2019, there was an excess of the Legal Lending Limit (LLL) due to changes in regulations, where the previous regulations based on PBI No. 7/3/PBI/2005 and No. 8/13/PBI/2008,
have been updated with POJK No. 32/POJK.03/2018 on Legal Lending Limit for Commercial Banks. The LLL excess that occurred was related to the maximum credit guarantee limit within the Credit
Risk Management Techniques (MRK). As of March 2020, this LLL excess has been resolved.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Suku Bunga Dasar Kredit
Base Lending Rate
Mengacu pada regulasi Peraturan Otoritas Jasa Keuangan According to Financial Services Authority Regulation
Nomor 13 tahun 2024 tentang Transparansi dan Publikasi No. 13 of 2024 on Transparency and Publication of Prime
Suku Bunga Dasar Kredit bagi Bank Umum Konvensional, Lending Rate for Conventional Commercial Banks, all
seluruh Bank umum memiliki kewajiban untuk melaporkan commercial banks are required to report and publish
dan mempublikasikan Suku Bunga Dasar Kredit (SBDK). their Base Lending Rate (SBDK). This publication aims
Publikasi ini, antara lain untuk memberikan kejelasan to provide clarity and facilitate customers in weighing
dan memudahkan nasabah dalam menimbang manfaat, the benefits, costs, and risks of credit offers. SBDK is
biaya, dan risiko kredit yang ditawarkan. Publikasi SBDK published on BUK website and on digital channels.
pada situs web BUK dan pada kanal digital.
SBDK juga merupakan bagian dari upaya KB Bank SBDK is also part of KB Bank’s efforts to improve GCG
dalam meningkatkan implementasi prinsip-prinsip GCG principles implementation and encourage healthy
serta mendorong terciptanya persaingan yang sehat competition in banking industry. Furthermore, SBDK
dalam industri perbankan. Selain itu, pelaporan SBDK reporting aims to provide transparent information to
bertujuan untuk memberikan transparansi informasi customers so that they can understand the benefits,
kepada nasabah agar dapat memahami manfaat, biaya, costs, and risks of credit, thus supporting informed
dan risiko kredit, sehingga mendukung pengambilan decision-making according to their needs. KB Bank
keputusan yang tepat sesuai dengan kebutuhan categorizes SBDK based on credit segmentation into
nasabah. KB Bank mengelompokkan SBDK berdasarkan 4 (four) groups, namely Corporate, Retail, Micro, and
segmentasi kredit menjadi 4 (empat) kelompok, yaitu Consumer.
Korporasi, Retail, Mikro, dan Konsumsi.
Berikut adalah informasi perbandingan SBDK Bank The following is a comparison of the Bank’s Prime
untuk tahun 2025 dan 2024: Lending Rate for 2025 and 2024:
Suku Bunga Dasar Kredit Rupiah berdasarkan Segmen
Rupiah Base Lending Rate by Segment
Kredit
Kredit Kredit UMKM Kredit UMKM Kredit UMKM Kredit Konsumsi
Periode Korporasi Kredit Ritel Menengah Kecil Mikro Konsumsi KPR Non KPR
Period Corporate Retail Loan Medium MSME Small MSME Micro MSME Housing Non-Housing
Loan Loan Loan Loan Consumer Loan Consumer
Loan
31 Desember 2025
9,17% 9,31% 9,31% 9,31% 9,31% 9,72% 9,72%
December 31, 2025
31 Desember 2024
9,17% 9,31% 9,31% 9,31% 9,31% 9,72% 9,72%
December 31, 2024
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Struktur Modal dan Kebijakan Manajemen Atas
Struktur Modal
Capital Structure and Management Policy on Capital Structure
Kebijakan Manajemen atas Struktur Capital Structure Management Policy
Modal
Struktur modal merupakan hal yang sangat penting Capital structure is crucial for supporting business
dalam mendukung kelangsungan usaha dan tolak continuity and is a benchmark for business success. As
ukur keberhasilan suatu usaha. Untuk itu, KB Bank such, KB Bank is committed to managing a strong and
berkomitmen mengelola struktur modal yang kuat sound capital structure, and thus, providing maximum
dan sehat, sehingga mampu memberikan dukungan support for sustainable business growth by referring
maksimal bagi pertumbuhan usaha yang berkelanjutan to POJK No. 11/POJK.03/2016 dated February 2, 2016,
dengan mengacu pada POJK No. 11/POJK.03/2016 and its amendments in POJK No. 34/POJK/03/2016
tanggal 2 Februari 2016 dan perubahannya dalam dated September 26, 2016, and POJK No. 27/2022
POJK No. 34/POJK/03/2016 tanggal 26 September dated December 26, 2022, on the Capital Adequacy
2016 dan POJK No. 27/2022 tanggal 26 Desember Ratio for Commercial Banks, these external capital
2022 mengenai Kewajiban Penyediaan Modal Minimum requirements will become one of considerations in the
Bank Umum. Ketentuan eksternal terkait permodalan upcoming General Meeting of Shareholders (GMS).
ini akan menjadi salah satu pertimbangan dalam Rapat
Umum Pemegang Saham (RUPS) mendatang.
KB Bank menyadari bahwa pertumbuhan usaha yang KB Bank realizes that a healthy and sustainable
sehat dan berkelanjutan perlu ditopang dengan struktur business growth requires strong capital structure.
permodalan yang kuat. Oleh karena itu, struktur Therefore, KB Bank’s capital structure is planned and
permodalan KB Bank direncanakan dan dikelola managed in accordance with the Bank’s needs and
sesuai dengan kebutuhan dan profil risiko Bank, serta risk profile, while continuously monitoring current
senantiasa memperhatikan perkembangan ekonomi economic developments and ensuring compliance with
terkini dan memastikan telah memenuhi ketentuan regulatory capital adequacy requirements. To maintain
kecukupan permodalan yang dipersyaratkan regulator. capital balance, steps that can be taken include
Untuk menjaga keseimbangan modal, langkah-langkah adjusting dividend policies, providing capital rewards
yang dapat diambil antara lain menyesuaikan kebijakan to shareholders, or issuing new shares.
dividen, memberikan imbalan modal kepada pemegang
saham, atau menerbitkan saham baru.
Hingga 31 Desember 2025, tidak terdapat perubahan As of December 31, 2025, there were no changes to
dalam tujuan, kebijakan, maupun proses pengelolaan KB Bank’s objectives, policies, or capital management
modal KB Bank. Kebijakan yang diterapkan tetap processes. The policies implemented remain focused
berfokus pada pemeliharaan struktur modal yang on maintaining a healthy capital structure to ensure
sehat agar dapat memastikan akses terhadap sumber access to funding sources at competitive costs.
pendanaan dengan biaya yang kompetitif.
Struktur Modal Perusahaan Company Capital Structure
KB Bank menetapkan komposisi struktur modal KB Bank determines the capital structure composition
yang bertujuan untuk mencapai tingkat optimal guna aimed at achieving optimal level to support KB Bank’s
mendukung keberlanjutan usaha KB Bank. Dalam upaya business sustainability. To this end, KB Bank implements
tersebut, KB Bank menerapkan struktur modal yang a balanced capital structure to maximize corporate
seimbang agar dapat memaksimalkan nilai perusahaan value and maintain financial resilience. The following
serta menjaga ketahanan keuangan. Berikut disajikan presents KB Bank capital structure composition for
komposisi struktur modal KB Bank untuk tahun 2025 2025, along with its comparison with that of 2024.
beserta perbandingannya dengan tahun 2024.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Ringkasan Data Kuantitatif Pengelolaan Permodalan KB Bank Tahun 2025-2024
Summary of Quantitative Data on KB Bank Capital Management in 2025-2024
Dalam jutaan Rupiah, kecuali dinyatakan lain
In million Rupiah, unless otherwise stated
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Komponen Modal
Capital Component Konsolidasian Konsolidasian
Individual Individual
Consolidated Consolidated
A. MODAL INTI (Tier 1)
6.351.741 7.571.590 3.410.320 5.401.050
CORE CAPITAL (Tier 1)
1. Modal Inti Utama (CET 1)
3.351.741 4.571.590 3.410.320 5.401.050
Common Equity Tier (CET 1)
1.1. Modal Disetor (Setelah dikurangi Treasury Stock)
19.000.000 19.000.000 19.000.000 19.000.000
Paid-In Capital (Net of Treasury Stock)
1.2. Cadangan Tambahan Modal
(12.624.092) (12.354.386) (12.615.080) (12.069.567)
Disclosed Reserves
1.2.1. Faktor Penambah
10.008.576 10.109.447 9.995.144 10.181.385
Additional Factors
1.2.1.1. Pendapatan komprehensif lainnya
1.770.168 1.817.756 1.769.377 1.955.618
Other comprehensive income
1.2.1.1.1. Selisih Lebih Penjabaran Laporan Keuangan
Excess Difference in Financial Statements - - - -
Translation
1.2.1.1.2. Potensi keuntungan dari peningkatan nilai wajar
aset keuangan dalam kelompok tersedia untuk
dijual 717 717 - 138.653
Potential gain on the increase in fair value of
financial assets available for sale
1.2.1.1.3. Saldo Surplus revaluasi aset tetap
1.769.451 1.817.039 1.769.377 1.816.965
Fixed assets revaluation surplus balance
1.2.1.2.Cadangan tambahan modal lainnya (other disclosed
reserves) 8.238.408 8.291.691 8.225.767 8.225.767
Other disclosed reserves
1.2.1.2.1. Agio 8.225.767 8.225.767 8.225.767 8.225.767
1.2.1.2.2. Cadangan umum
- - - -
General reserves
1.2.1.2.3. Laba tahun-tahun lalu
- - - -
Previous years profit
1.2.1.2.4. Laba tahun berjalan
12.641 65.924 - -
Profit for the year
1.2.1.2.5. Dana setoran moda
- - - -
Funds for paid-in capital
1.2.1.2.6. Lainnya
- - - -
Others
1.2.2. Faktor Pengurang
(22.632.668) (22.463.833) (22.610.224) (22.250.952)
Deduction Factors
1.2.2.1. Pendapatan komprehensif lainnya
- - (28.478) -
Other comprehensive income
1.2.2.1.1. Selisih kurang penjabaran laporan keuangan
Negative differences in financial statements - - - -
translation
1.2.2.1.2. Potensi Kerugian dari penurunan nilai wajar aset
keuangan dalam kelompok tersedia untuk dijual
- - (28.478) -
Potential Loss from the decrease in fair value of
financial assets available for sale
196 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Ringkasan Data Kuantitatif Pengelolaan Permodalan KB Bank Tahun 2025-2024
Summary of Quantitative Data on KB Bank Capital Management in 2025-2024
Dalam jutaan Rupiah, kecuali dinyatakan lain
In million Rupiah, unless otherwise stated
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Komponen Modal
Capital Component Konsolidasian Konsolidasian
Individual Individual
Consolidated Consolidated
1.2.2.2. Cadangan tambahan modal lainnya (other disclosed
reserves) (22.632.668) (22.463.833) (22.581.746) (22.250.952)
Other disclosed reserves
1.2.2.2.1. Disagio - - - -
1.2.2.2.2. Rugi tahun-tahun lalu
(21.551.763) (21.193.984) (14.172.960) (14.864.834)
Previous years loss
1.2.2.2.3. Rugi tahun berjalan
- - (7.378.803) (6.329.151)
Loss for the year
1.2.2.2.4. Selisih kurang antara Penyisihan Penghapusan
Aset (PPA) dan Cadangan Kerugian Penurunan
Nilai (CKPN) atas aset produktif
(211.410) (275.112) (361.658) (263.414)
Negative Differences in Allowance for Possible
Losses (PPA) and Allowance for Impairment
Losses (CKPN) on Earning Assets
1.2.2.2.5. Selisih kurang jumlah penyesuaian nilai wajar
dari instrumen keuangan dalam trading book
- - - -
Negative differences in adjustment amounts
from fair value of financial assets in trading book
1.2.2.2.6. PPA aset non produktif yang wajib dibentuk
(869,495) (994,737) (668.325) (793.553)
Required PPA for Non-Earning Assets
1.2.2.2.7. Lainnya
- - - -
Others
1.3. Kepentingan Non Pengendali yang dapat diperhitungkan
Non-Controlling Interest that can be Calculated
1.4. Faktor Pengurang Modal Inti Utama 1)
(3.024.167) (2.074.024) (2.794.600) (1.529.383)
Deduction Factor of Core Equity Tier 1)
1.4.1. Perhitungan pajak tangguhan
(1.134.439) (1.237.874) (1.150.806) (1.258.561)
Deferred tax calculation
1.4.2. Goodwill - (189.482) - (189.482)
1.4.3. Seluruh aset tidak berwujud lainnya
(80.652) (81.325)
All other intangible assets (646.653) (646.653)
1.4.4. Penyertaan yang diperhitungkan sebagai faktor
pengurang (678.075) (15) (1.178.142) (15)
Investments in share
1.4.5. Kekurangan modal pada perusahaan anak asuransi
- - - -
Shortfall of capital on insurance subsidiaries
1.4.6. Eksposur sekuritisasi
- - - -
Securitization exposure
1.4.7. Faktor pengurang modal inti utama lainnya
(565.000) - (565.000) -
Other deduction factor of core equity tier
1.4.7.1. Penempatan dana pada instrumen AT I dan/atau Tier
2 pada bank lain
(565.000) - (565.000) -
Placement of funds in AT I and/or Tier 2 to other
banks
1.4.7.2. Kepemilikan silang pada entitas lan yang diperoleh
berdasarkan peralihan karena hukum, hibah, atau
hibah wasiat - - - -
Cross-ownership in other entities acquired by the
transition due to law, grants, or grants will
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Transformation towards a Stronger Sustainable and Inclusive Growth
Ringkasan Data Kuantitatif Pengelolaan Permodalan KB Bank Tahun 2025-2024
Summary of Quantitative Data on KB Bank Capital Management in 2025-2024
Dalam jutaan Rupiah, kecuali dinyatakan lain
In million Rupiah, unless otherwise stated
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Komponen Modal
Capital Component Konsolidasian Konsolidasian
Individual Individual
Consolidated Consolidated
1.4.7.3. Eksposur yang menimbulkan Risiko Kredit akibat
kegagalan settlement (settlement risk) - Non
Delivery Versus Payment
- - - -
Exposures that give rise to Credit Risk due to failure
in settlement (settlement risk - Non-Delivery Versus
Payment
1.4.7.4. Eksposur di Perusahaan Anak yang melakukan
kegiatan usaha berdasarkan prinsip syariah (apabila
ada) - - - -
Exposures in Subsidiaries conducting business based
on Sharia principles (if any)
2. Modal Inti Tambahan (AT - 1)
3.000.000 3.000.000 - -
Additional Tier (AT-1)
2.1. Instrumen yang memenuhi persyaratan AT-1
3.000.000 3.000.000 - -
Instruments that fulfill AT-1 requirements
2.2. Agio/Disagio - - - -
2.3. Faktor Pengurang: Investasi pada instrumen AT1 dan Tier 2
pada bank lain
- - - -
Deduction Factors: Investment in AT1 and Tier 2 instruments
at other banks
2.3.1. Penempatan dana pada instrumen AT I dan/atau Tier 2
pada bank lain - - - -
Placement of funds in AT I and/or Tier 2 to other banks
2.3.2. Kepemilikan silang pada entitas lan yang diperoleh
berdasarkan peralihan karena hukum, hibah, atau hibah
wasiat - - - -
Cross-ownership in other entities acquired by the
transition due to law, grants, or grants will
B. MODAL PELENGKAP (Tier 2)
1.045.862 1.159.847 3.410.320 4.099.247
SUPPLEMENTARY CAPITAL (Tier 2)
1. Instrumen modal dalam bentuk saham atau lainnya yang memenuhi
persyaratan Tier 2
596.043 596.043 3.252.830 3.602.830
Capital instruments in the form of shares or other instruments that
meet Tier 2 requirements
2. Agio/disagio - - - -
3. Cadangan Umum PPA atas aset produktif yang wajib dibentuk
(paling tinggi 1,25% ATMR Risiko Kredit)
449.819 563.804 157.490 496.417
General Reserves of PPA for earning assets that must be established
(maximum 1.25% of Credit Risk RWA)
4. Faktor pengurang modal pelengkap 1)
- - - -
Deduction factor of supplementary capital 1)
4.1. Sinking Fund - - - -
4.2. Investasi pada instrumen AT1 dan Instrumen modal dalam
bentuk saham atau lainnya yang memenuhi persyaratan Tier 2
- - - -
pada bank lain 2)
Investments in AT1 and Tier 2 instruments in other banks 2)
4.3. Kepemilikan silang pada entitas lan yang diperoleh
berdasarkan peralihan karena hukum, hibah, atau hibah wasiat
- - - -
Cross-ownership in other entities acquired by the transition
due to law, grants, or grants will
TOTAL MODAL
7.397.603 8.731.437 6.820.640 9.500.297
TOTAL CAPITAL
198 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Ringkasan Data Kuantitatif Pengelolaan Permodalan KB Bank Tahun 2025-2024
Summary of Quantitative Data on KB Bank Capital Management in 2025-2024
Dalam jutaan Rupiah, kecuali dinyatakan lain
In million Rupiah, unless otherwise stated
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Komponen Modal
Capital Component Konsolidasian Konsolidasian
Individual Individual
Consolidated Consolidated
ASET TERTIMBANG MENURUT RISIKO
RISK-WEIGHTED ASSETS
ATMR RISIKO KREDIT 3)
43.385.898 48.745.965 39.598.647 45.189.096
CREDIT RISK RWA 3)
ATMR RISIKO PASAR
455.510 455.510 268.195 168.195
MARKET RISK RWA
ATMR RISIKO OPERASIONAL
1.708.230 2.001.500 1.771.508 1.987.358
OPERATIONAL RISK RWA
TOTAL ATMR
45.549.638 51.202.975 41.638.350 47.444.649
TOTAL RWA
RASIO KPMM SESUAI PROFIL RISIKO
9,00% 9,00% 9,00% 9,00%
CAR BASED ON RISK PROFILE
RASIO KPMM
CAR RATIO
Rasio CET 1 (%)
7,36% 8,93% 8,19% 11,38%
CET 1 Ratio (%)
Rasio Tier 1 (%)
13,95% 14,79% 8,19% 11,38%
Tier 1 Ratio (%)
Rasio Tier 2 (%)
2,30% 2,27% 8,19% 8,64%
Tier 2 Ratio (%)
Rasio KPMM (%)
16,25% 17,05% 16,38% 20,02%
CAR Ratio (%)
CET 1 UNTUK BUFFER (%)
2,86% 10,29% 2,19% 5,38%
CET 1 FOR BUFFER (%)
PERSENTASE BUFFER YANG WAJIB DIPENUHI OLEH BANK (%)
2,50% 2,50% 2,500% 2,500%
PERCENTAGE OF BUFFER MANDATORY FILLED BY BANK (%)
Capital Conservation Buffer (%) 2,50% 2,50% 2,500% 2,500%
Countercyclical Buffer (%) 0,00% 0,00% 0,000% 0,000%
Capital Surcharge untuk bank sistemik (%)
0,00% 0,00% 0,000% 0,000%
Capital Surcharge for systemic banks (%)
Sebagai upaya untuk mempertahankan kelangsungan In an effort to maintain the Bank’s business continuity,
usaha Bank, KB Bank memiliki tanggung jawab dalam KB Bank is responsible for optimally managing its
mengelola permodalannya secara optimal. Pengelolaan capital. This management is not only based on KB
ini tidak hanya didasarkan pada kewajiban KB Bank Bank obligation to provide returns to shareholders,
dalam memberikan imbal hasil bagi pemegang saham, but also to create added value and benefits for other
tetapi juga untuk menciptakan nilai tambah serta stakeholders. The capital structure implemented
manfaat bagi para pemangku kepentingan lainnya. reflects a balance between equity, which consists of
Struktur permodalan yang diterapkan mencerminkan KB Bank’s equity, and external capital, which includes
keseimbangan antara modal sendiri, yang terdiri dari liabilities. External capital can come from various
ekuitas KB Bank, dengan modal eksternal yang meliputi sources, such as bank loan, trade payables, and other
liabilitas. Modal eksternal dapat berasal dari berbagai forms of financing, while equity is obtained through
sumber, seperti pinjaman perbankan, utang usaha, capital placements and annual comprehensive income.
maupun bentuk pembiayaan lainnya, sedangkan
ekuitas diperoleh melalui penempatan modal serta
penghasilan komprehensif tahunan.
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Transformation towards a Stronger Sustainable and Inclusive Growth
KB Bank menerapkan kebijakan dalam mengelola KB Bank implements the following policies in managing
struktur permodalannya, sebagai berikut: its capital structure:
1. Mengoptimalkan penggunaan modal guna 1. Optimizing capital utilization to support business
mendukung pertumbuhan bisnis, khususnya growth, particularly in new financing and future
dalam pembiayaan baru dan investasi masa depan investments (outlet development, etc.).
(pengembangan outlet, dll);
2. Menyediakan pencadangan untuk kerugian kredit, 2. Providing reserves for credit loss, sourced from
yang bersumber dari pendapatan hasil upaya revenue from recovery efforts (turnaround); and
pemulihan (turn around); dan
3. Mengelola ATMR dan capital charges melalui 3. Managing Risk-Weighted Assets (RWA) and capital
retaksasi jaminan, serta menyelesaikan kredit charges through collateral revaluation, as well as
bermasalah dan aset yang diambil alih (AYDA). resolving non-performing loans and foreclosed
assets (AYDA).
Ikatan yang Material Terkait Investasi Barang
Modal
Material Commitments Related to Capital Goods Investments
Berdasarkan Peraturan Otoritas Jasa Keuangan No. Based on Financial Services Authority Regulation
17/POJK.04/2020 yang mengatur mengenai Transaksi No. 17/POJK.04/2020 on Material Transactions and
Material dan Perubahan Kegiatan Usaha, Pasal 3 ayat Changes in Business Activities, Article 3 paragraph (1)
(1) menetapkan bahwa suatu transaksi dikategorikan stipulates that a transaction is categorized as material
sebagai transaksi material apabila nilai transaksi if the transaction value reaches or exceeds 20% of the
tersebut mencapai atau melebihi 20% dari ekuitas equity of a Public Company.
Perusahaan Terbuka.
KB Bank tidak melakukan pengikatan dengan pihak KB Bank did not enter into any commitments with any
manapun terkait investasi barang modal pada tahun parties related to capital goods investments in 2025.
2025. Oleh karena itu, Bank tidak menyajikan informasi Therefore, the Bank does not provide information
terkait tujuan dari ikatan tersebut, sumber dana yang regarding the purpose of such commitments, the
diharapkan untuk memenuhi ikatan tersebut, mata expected source of funds to fulfill these commitments,
uang yang menjadi denominasi, dan langkah yang the currency in which they are denominated, and the
direncanakan Bank untuk melindungi risiko dari posisi Bank’s planned steps to hedge the risks of related
mata uang asing yang terkait. foreign currency positions.
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Realisasi Investasi Barang Modal
Realization of Capital Goods Investment
Pada tahun 2025, KB Bank melakukan investasi In 2025, KB Bank invested IDR 475.80 billion in capital
barang modal dengan nilai mencapai Rp475,80 miliar, goods, an increase of 821.01% compared to that of
meningkat 821,01% jika dibandingkan dengan tahun lalu the previous year of IDR 51.66 billion. Such capital
senilai Rp51,66 miliar. Investasi barang modal tersebut expenditures were mainly intended to support the
utamanya ditujukan untuk mendukung operasional KB Company’s operations. Realization of KB Bank’s capital
Bank. Realisasi investasi barang modal KB Bank untuk goods investment in 2024 and 2025 is as follows:
tahun 2024 dan 2025 adalah sebagai berikut:
Realisasi Investasi Barang Modal Periode 2025-2024
Realization of Capital Goods Investment in the 2025-2024 Period
Dalam jutaan rupiah, kecuali dinyatakan lain
In million Rupiah, unless otherwise stated
Pertumbuhan
Growth
Keterangan
2025 2024
Description Nominal Persentase
(RP) Percentage
(IDR) (%)
Tanah
1.890 - 1.890 100,00
Land
Bangunan
450 2.054 (1.604) (78,09)
Building
Perabotan dan Peralatan Kantor
42.299 47.138 (4.839) (10,27)
Furniture, Fixture, and Office Equipment
Kendaraan Bermotor
2.454 250 2.204 881,60
Motor Vehicles
Prasarana Bangunan
- - - -
Leasehold Improvements
Aset dalam Konstruksi
8.711 2.219 6.492 292,56
Assets under Construction
Jumlah Belanja Modal
475.804 51.661 424.143 821,01
Total Capital Expenditure
Arus Kas Pembayaran untuk Belanja Modal
475.804 51.661 424.143 821,01
Cash Flow for Capital Expenditure Payment
Informasi Dan Fakta Material yang Terjadi
Setelah Tanggal Akuntan
Material Information and Facts That Occur After The Date of The Accountant’s Report
Tidak terdapat informasi dan fakta material yang terjadi There are no material information or facts that occurred
antara akhir periode pelaporan 31 Desember 2025 between the end of the reporting period, December 31,
sampai dengan tanggal laporan akuntan pada 31 Maret 2025, and the date of the accountant’s report on March
2026. Dengan demikian, informasi tersebut tidak dapat 31, 2026 2026. Therefore, this information cannot be
disampaikan. presented.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Prospek Usaha
Business Prospect
Dalam rangka mencapai visi KB Bank “To be the trusted To achieve the KB Bank’s vision of “To be a trusted
partner for all stakeholders, a respected financial partner for all stakeholders, a respected financial
institution in Indonesia, and the employer of choice for institution in Indonesia, and the employer of choice for
talent”, KB Bank menetapkan aspirasi jangka panjang talent,” the KB Bank has set a long-term aspiration to
untuk menjadi salah satu Top 20 Bank di Indonesia become one of the Top 20 Banks in Indonesia based
berdasarkan tingkat profitabilitas. on profitability.
Untuk mendukung pencapaian aspirasi tersebut, To support the achievement of such aspiration, the Bank
Bank telah menyusun arah kebijakan strategis melalui has formulated the strategic policy direction through
strategy roadmap. Strategi ini dilakukan melalui tiga strategy roadmap. This strategy is implemented
tahapan utama yang berurutan dan saling membangun, through three main, sequential and mutually reinforcing
yaitu: stages, namely:
1. Tahap 1: Transformation Through Deep Change. 1. Stage 1: Transformation Through Deep Change.
2. Tahap 2: Catch Up with Best Practice. 2. Stage 2: Catch Up with Best Practice.
3. Tahap 3: Leading with Competitive Edge. 3. Stage 3: Leading with Competitive Edge.
Secara High-Level diagram dibawah ini At a High Level, the diagram below reflects the
mencerminkan Arah Kebijakan Perusahaan Company’s Policy Direction. Transformation
Transformation Through Deep Change dapat Through Deep Change can gradually improve the
memperbaiki posisi keuangan bank secara Bank’s financial position. The Catch-Up with Best
bertahap dan diharapkan fase Catch Up with Best Practice and Leading with Competitive Edge phase
Practice dan Leading with Competitive Edge akan is expected to strengthen the Bank’s position to
memperkuat posisi Bank untuk mencapai aspirasi achieve its aspiration to become a Top 20 Bank
menjadi top 20 Bank di Indonesia. Secara High- in Indonesia. At a high level, the Company’s Policy
Level, Arah Kebijakan Perusahaan pada Rencana Direction in the Corporate Plan, further explained
Perusahaan yang selanjutnya dijabarkan sebagai as the Strategy Roadmap, will focus on 3 main
Strategy Roadmap akan berfokus pada 3 tahap stages.
utama.
a. Transformation Through Deep Change (sampai a. Transformation Through Deep Change (until
Tahun 2025) 2025)
Tahap pertama, yang di rencanakan The first phase, planned to last until 2025,
berlangsung hingga tahun 2025, berfokus focuses on “Deep Change.” This is a crucial
pada “Deep Change” (perubahan mendalam) foundational period designed to achieve
ini adalah periode fondasi yang krusial yang a turnaround. Its main objective is to shift
dirancang untuk melakukan turnaround. profitability, as measured by Return on
Tujuan utamanya adalah untuk memindahkan Assets (ROA), from negative (-7.6%) to
kinerja profitabilitas, yang diukur dengan positive (0.2%). To achieve this, strategic
Return on Asset (ROA), dari posisi negatif initiatives are focused on fundamental steps
(-7,6%) menjadi positif (0,2%). Untuk mencapai such as business revitalization, complete
hal ini, inisiatif strategis dikonsentrasikan overhaul of collection capabilities, redesign
pada langkah-langkah fundamental seperti of internal monitoring and control processes,
revitalisasi bisnis, perombakan total kapabilitas and the implementation of aggressive cost
penagihan (collection capability), desain ulang restructuring (Cost Hunt).
proses monitoring dan kontrol internal, serta
implementasi restrukturisasi biaya secara
agresif (Cost Hunt).
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Walaupun telah menjalankan inisiatif Deep Despite the disciplined implementation of the
Change secara disiplin, namun berdasarkan Deep Change initiative, based on the latest
analisa kondisi internal terkini, masih terdapat internal analysis, there are main issues that
isu-isu utama yang perlu segera diselesaikan, require immediate resolution. These include
hal ini mencakup stabilisasi operasional pasca- post-NGBS operational stabilization, HR and
implementasi NGBS, restrukturisasi SDM dan branch channel restructuring, asset-liability
branch channel, penyeimbangan kembali rebalancing to strengthen resilience, and
struktur aset-liabilitas untuk memperkuat improvements to loan quality and overall risk
ketahanan (resilience), serta peningkatan management.
kualitas kredit dan manajemen risiko secara
keseluruhan/kesatuan.
Keberhasilan penyelesaian isu ini akan Successful resolution of these issues will build
membangun fondasi yang kokoh bagi bank a solid foundation for the Bank to enter the
untuk memasuki fase pertumbuhan berikutnya. next phase of growth.
b. Catch Up with Best Practice (Tahun 2026- b. Catch Up with Best Practice (2026-2028)
2028)
Dalam Rencana Bisnis Bank sebagai landasan In the Bank’s Business Plan, which serves as
Rencana Jangka Menengah (3 tahun), Bank the foundation for its Medium-Term Plan (3
akan memasuki tahap “Catch Up with Best years), the Bank will enter the “Catch Up with
Practice”. Fokus strategi pada fase ini adalah Best Practice” phase. The strategic focus in this
turnaround PPOP positif dan akselerasi phase is a positive PPOP turnaround and rapid
pertumbuhan ROA yang cepat. Prioritas utama acceleration of ROA growth. The main priority
adalah mendorong peningkatan pendapatan is to drive increased revenue (earnings) while
(earnings) sekaligus meningkatkan efisiensi improving operational efficiency. Strategy
operasional. Pelaksanaan strategi pada tahap ini implementation at this stage will be based on a
akan didasarkan pada respon yang cepat atas rapid response to key issues and the execution
issue utama dan eksekusi “5 Pillar Strategy” of the “5 Pillar Strategy,” which serves as the
yang menjadii acuan arah strategi Bank. reference for the Bank’s strategic direction.
i. Pilar Pertama: Business Stabilization and i. First Pillar: Business Stabilization and
Growth for Sustainable Profit Growth for Sustainable Profit
Fokus strategi adalah optimalisasi The strategic focus is portfolio optimization
portofolio melalui pendekatan CPC - through CPC approach—Customer,
Customer, Product, Process, and Channel Product, Process, and Channel—to be
yang akan diterapkan secara terukur pada implemented in a measurable manner
setiap segmen bisnis. Pada tahap ini, Bank across each business segment. At this
juga mengadopsi pendekatan “Imitation stage, the Bank also adopts “Imitation
& Innovation”, yaitu penguatan melalui & Innovation” approach, enhancement
penerapan praktik terbaik industri yang through the application of proven industry
telah terbukti, disertai pengembangan best practices, accompanied by the
inovasi internal untuk menciptakan development of internal innovation to
keunggulan berkelanjutan. create sustainable excellence.
ii. Pilar Kedua: Cost, Risk, Governance & ii. Second Pillar: Cost, Risk, Governance &
Control Control
Difokuskan pada pengendalian biaya yang Focuses on effective cost control,
efektif, penguatan tata kelola, peningkatan strengthening governance, enhancing
manajemen risiko, serta perbaikan kontrol risk management, and improving internal
internal guna memastikan disiplin. controls to ensure discipline.
iii. Pilar Ketiga: Excellent Teamwork and iii. Third Pillar: Excellent Teamwork and
Synergy (Winning Mindset) Synergy (Winning Mindset)
Ditujukan untuk membangun organisasi Aims to build a strong, agile, and
yang kuat, agile, dan berorientasi kinerja, performance-oriented organization
melalui peningkatan kolaborasi, disiplin through increased collaboration, team
tim, serta penguatan budaya kerja yang discipline, and a strengthened, adaptive
adaptif dan kompetitif. and competitive work culture.
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iv. Pilar Keempat: Regulators, Government iv. Fourth Pillar: Regulators, Government, and
and Investor Relations Investor Relations
Memperkuat hubungan strategis dengan Strengthens strategic relationships with
regulator, pemerintah, dan investor untuk regulators, government, and investors to
memastikan dukungan, kredibilitas, serta ensure the Bank’s support, credibility, and
keselarasan Bank dengan kebijakan alignment with the policies in the national
sektor keuangan nasional. financial sector.
v. Pilar Kelima: Branding as The Trusted Partner v. Fifth Pillar: Branding as a Trusted Partner
Berfokus pada penguatan citra Bank sebagai Focuses on strengthening the Bank’s
mitra tepercaya melalui peningkatan image as a trusted partner by improving
kualitas layanan, konsistensi komunikasi, service quality, consistent communication,
serta penyampaian nilai tambah kepada and delivering added value to customers
nasabah dan pemangku kepentingan. and stakeholders.
Melalui implementasi kelima pilar tersebut, Through the implementation of these five
KB Bank menargetkan dapat mencapai tingkat pillars, KB Bank aims to achieve best practice
praktik terbaik (best practice) dan berada levels and be on par with top players in the
pada posisi yang setara dengan para pemain national banking industry.
terbaik di industri perbankan nasional.
c. Leading With Competitive Edge (2029-2030) c. Leading With Competitive Edge (2029-2030)
Pada rencana jangka panjang, melanjutkan tajuk In the long-term plan, continuing the “Catch Up
strategy Catch Up with Best Practice, maka with Best Practice” strategy, the final phase of
tahap akhir dari Strategy Roadmap ini, yang this Strategy Roadmap, starting from 2029 to
dimulai pada tahun 2029 hingga 2030, adalah 2030, is “Leading with Competitive Edge.” This
"Leading with Competitive Edge". Ini merupakan is the culminating phase, where the Bank aims
fase kulminasi dimana Bank menargetkan to make a big leap in profitability growth. The
untuk melakukan lompatan besar (Big Leap) focus shifts from “catching up” to “leading” the
dalam pertumbuhan Profitabilitas. Fokus beralih market. Competitive edge will be built through
dari 'mengejar' menjadi 'memimpin' pasar. two main pillars, fully supported by digital
Keunggulan kompetitif akan dibangun melalui excellence:
dua pilar utama yang didukung penuh oleh
keunggulan dari sisi digital:
i. Keunggulan Ritel (Retail Competitive i. Retail Competitive Edge: Building
Edge): Membangun mesin pertumbuhan new growth engines in the core retail
baru di bisnis inti ritel, salah satunya business, including through accelerating
melalui akselerasi platform digital KBstar KBstar digital platform and innovatively
dan perluasan basis nasabah secara expanding the customer base through
inovatif melalui kemitraan strategis. strategic partnerships.
ii. Keunggulan Wholesale (Wholesale ii. Wholesale Competitive Edge: Expanding
Competitive Edge): Memperluas dan and deepening the corporate and
memperdalam basis nasabah korporat SME customer base by optimizing the
dan SME melalui optimalisasi Ecosystem- Transaction Banking Ecosystem and
Transaction Banking dan penyediaan providing integrated financial solutions
solusi keuangan terintegrasi melalui through the KBstarbiz platform.
platform KBstarbiz.
iii. Penguatan kapabilitas digital yang inovatif iii. Strengthening innovative digital
dan kolaborasi sinergis dengan jaringan capabilities and synergistic collaboration
global KB Network akan menjadi enabler with KB Network’s global network will
utama untuk mendorong pertumbuhan become key enablers to drive growth
dan memberikan pengalaman nasabah and deliver the best customer experience
yang terbaik di fase ini. Implementasi yang during this phase. Disciplined and
disiplin dan konsisten terhadap strategi, consistent implementation of strategy,
proses, dan pengembangan sumber daya processes, and human resource
manusia di ketiga tahapan ini menjadi development across these three stages is
kunci untuk merealisasikan aspirasi jangka the key to realizing KB Bank’s long-term
panjang KB Bank. aspirations.
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Pencapaian Target dengan Realisasi serta
Proyeksi Satu Tahun ke Depan
Target Achievements with Realization And Projections for The Next Year
KB Bank dalam Rencana Bisnis Bank (RBB) telah KB Bank, in its Bank Business Plan (RBB), has set a
menetapkan sejumlah target yang hendak dicapai number of targets to be achieved in the 2025 fiscal
untuk tahun buku 2025. Penyusunan target tersebut year. These targets are formulated by considering
dilakukan dengan mempertimbangkan dinamika yang the dynamics that occur, both in economic sector
terjadi, baik dalam sektor perekonomian maupun and banking industry in Indonesia. Comparison of the
industri perbankan di Indonesia. Perbandingan target targets set with the realization in the 2025 fiscal year
yang ditetapkan dengan realisasi tahun buku 2025 is as follows:
adalah sebagai berikut:
Pencapaian Realisasi terhadap Target 2025
Achievement of Realization on the 2025 Target
Dalam jutaan Rupiah, kecuali persentase
In million Rupiah, except percentage
RBB 2025
Uraian Realisasi 2025 Pencapaian
Bank’s Business
Description Realization in 2025 Achievements
Plan (RBB) in 2025
Posisi Keuangan
Financial Position
Total Aset
81.564.348 78.051.484 104,50%
Total Assets
Penempatan pada Bank Indonesia dan Bank Lain
5.723.440 6.548.166 87,41%
Placements with Bank Indonesia and Other Banks
Surat Berharga
18.964.941 16.384.110 115,75%
Marketable Securities
Kredit yang Diberikan
44.385.865 46.531.650 95,39%
Loans
Komponen Aset Lainnya
12.490.102 8.587.559 145,44%
Other Asset Components
Total Liabilitas
73.975.964 69.792.959 105,99%
Total Liabilities
Total Simpanan Nasabah
47.198.080 44.879.813 105,17%
Total Deposits from Customers
Surat Berharga yang Diterbitkan
8.505.922 12.713.516 66,90%
Marketable Securities Issued
Komponen Liabilitas Lainnya
18.271.962 12.199.629 149,77%
Other Liability Components
Total Ekuitas
7.588.384 8.258.528 91,89%
Total Equity
Modal Disetor dan Tambahan Modal Disetor
19.000.000 19.000.000 100,00%
Paid-In Capital and Additional Paid-In Capital
Akumulasi Laba/Rugi
(21.551.763) (21.236.823) 98,54%
Accumulated Profit/Loss
Komponen Ekuitas Lainnya
10.140.147 10.495.351 96,62%
Other Equity Components
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Pencapaian Realisasi terhadap Target 2025
Achievement of Realization on the 2025 Target
Dalam jutaan Rupiah, kecuali persentase
In million Rupiah, except percentage
RBB 2025
Uraian Realisasi 2025 Pencapaian
Bank’s Business
Description Realization in 2025 Achievements
Plan (RBB) in 2025
Laba/Rugi
Profit/Loss
Pendapatan dan Beban Bunga
Interest Income and Expense
Pendapatan Bunga
4.887.618 5.132.509 95,23%
Interest Income
Beban Bunga
(3.878.330) (3.556.540) 91,70%
Interest Expense
Pendapatan Bunga - Neto
1.009.288 1.575.969 64,04%
Interest Income - Net
Pendapatan dan Beban Operasional Selain Bunga
Operating Income and Expenses Other Than Interest
Pendapatan Operasional Selain Bunga
297.245 484.771 61,32%
Operating Income Other Than Interest
Beban Operasional Selain Bunga
(1.945.822) (2.044.600) 105,08%
Operating Expenses Other Than Interest
- Beban Umum dan Administrasi
(1.242.297) (1.262.200) 101,60%
- General and Administrative Expenses
- Beban Tenaga Kerja
(703.525) (782.400) 111,21%
- Personnel Expenses
Pendapatan (Beban) Operasional Selain Bunga - neto
(1.648.577) (1.559.829) 94,62%
Operating Income (Expenses) Other Than Interest - net
(Beban) Pemulihan CKPN
(374.435) (1.054.096) 281,52%
(Provision) Reversal of CKPN
Laba (Rugi) Operasional
(1.013.723) (1.037.955) 102,39%
Profit (Loss) from Operations
Pendapatan (Beban) Non Operasional - Neto
1.039.407 1.548.119 148,94%
Non-Operating Income (Expense) - Net
Laba Sebelum Pajak Penghasilan
25.683 510.164 1.986,38%
Profit Before Income Tax
Manfaat (Beban) Pajak Penghasilan
(13.042) (112.236) 860,60%
Income Tax Benefit (Expense)
Laba Bersih
12.641 397.928 3.147,79%
Net Profit
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Proyeksi Tahun 2026 Projections for 2026
Memasuki tahun 2026, KB Bank telah menetapkan Entering 2026, KB Bank has set a number of targets as
sejumlah target yang tertuang pada Rencana Bisnis outlined in the 2026 Bank Business Plan (RBB). Some
Bank (RBB) 2026. Adapun beberapa target yang of the Bank’s targets for 2026 can be seen in the table
ditetapkan Bank tahun 2026 dapat dilihat pada tabel below.
di bawah ini.
Proyeksi 2026 terhadap Realisasi 2025
2026 Projection on Realization in 2025
Dalam jutaan Rupiah, kecuali persentase
In million Rupiah, except percentage
RBB 2026
Uraian Realisasi 2025 Target Pertumbuhan
Bank’s Business
Description Realization in 2025 Growth Target
Plan (RBB) in 2026
Posisi Keuangan
Financial Position
Total Aset
81.564.348 88.420.864 108,41
Total Assets
Kredit yang Diberikan
44.385.865 49.756.148 112,10
Loans
Total Simpanan Nasabah
47.198.080 48.266.853 102,26
Total Deposits from Customers
Total Ekuitas
7.588.384 8.816.940 116,19
Total Equity
Laba/Rugi
Profit/Loss
Pendapatan Bunga – Neto
1.009.288 1.612.058 159,72
Interest Income – Net
Pendapatan Operasional Selain Bunga
297.245 271.125 91,21
Operating Income Other Than Interest
Beban Operasional Selain Bunga
(1.945.822) (1.839.533) 94,54
Operating Expenses Other Than Interest
(Beban) Pemulihan CKPN
(374.435) (456.308) 121,87
(Provision) Reversal of CKPN
Pendapatan (Beban) Non Operasional - Neto
1.039.407 34.630 3,33
Non-Operating Income (Expense) - Net
Laba Bersih
12.641 (294.861) -2332,58
Net Profit
Rasio Keuangan
Financial Ratios
ROA 0,03% -0,45% -1500,00
ROE 0,24% -4,08% -1700,00
NIM 1,43% 1,89% 132,17
BOPO 119,55% 107,13% 89,61
LDR 91,07% 103,09% 113,20
CAR 16,24% 19,63% 120,87
NPL-Gross 9,97% 8,68% 87,06
NPL-Net 6,33% 4,76% 75,20
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Aspek Pemasaran
Marketing Aspect
Dalam pelaksanaan kegiatan usaha, KB Bank memandang In carrying out business activities, KB Bank views
aspek pemasaran sebagai salah satu fungsi utama dalam marketing as a key function in supporting business
mendukung pertumbuhan bisnis. Aspek pemasaran growth. Marketing is implemented by mapping market
dilaksanakan dengan melakukan pemetaan pangsa share and analyzing market needs to ensure that
pasar serta analisis kebutuhan pasar, guna memastikan the strategies implemented are in line with market
strategi yang diterapkan selaras dengan kondisi dan conditions and demand. The following is KB Bank’s
permintaan pasar. Berikut strategi pemasaran KB Bank marketing strategy implemented throughout 2025.
yang dijalankan sepanjang tahun 2025.
Strategi Manajemen Management Strategy
Berdasarkan kondisi terkini baik dari sisi internal Based on current internal and external conditions,
maupun eksternal, dan dalam rangka mencapai and to achieve the targets set, KB Bank focuses on
target yang telah ditetapkan, KB Bank berfokus pada “Business Stabilization and Growth for Sustainable
“Business Stabilization and Growth for Sustainable Profit.” This pillar is the core of profitability turnaround
Profit” (Stabilisasi Bisnis dan Pertumbuhan Profit efforts and is detailed through the implementation of
Berkelanjutan). Pilar ini adalah inti dari upaya turnaround CPC (Customer, Product & Process, Channel) Strategy
profitabilitas dan dirinci melalui implementasi Strategi tailored to each main business segment.
CPC (Customer, Product & Process, Channel) yang
disesuaikan untuk setiap segmen bisnis utama.
1. Wholesale: Fokus pada Ekspansi, Optimalisasi, 1. Wholesale: Focus on Expansion, Optimization,
dan Posisi Pasar and Market Position
Strategi di segmen Wholesale dirancang untuk The strategy in the Wholesale segment is designed
menciptakan pertumbuhan yang sehat melalui to generate healthy growth through discipline and
kedisiplinan dan sinergi yang kuat, dengan fokus strong synergy, with the following CPC focus:
CPC sebagai berikut:
a. Customer (C) a. Customer (C)
i. Segmentasi dan Sector Focus: i. Segmentation and Sector Focus:
‑ Strategi diarahkan pada Middle ‑ Strategy directed at Middle and Large
Corporate dan Large Corporate; Corporates;
‑ Unit Korean Desk secara selektif ‑ The Korean Desk Unit selectively
berfokus pada peminjaman IDR dan focuses on IDR and USD lending to
USD kepada klien top-tiers; top-tier clients;
‑ Winback Cash Pooling PLN; ‑ PLN Cash Pooling Winback;
‑ KB Bank akan menargetkan sektor- ‑ KB Bank will target sectors with high
sektor yang memiliki potensi yang potential that align with the criteria.
tinggi yang selaras dengan kriteria.
TMRAC (Target Market Risk Acceptance TMRAC (Target Market Risk Acceptance
Criteria), seperti Pertambangan (Mining), Criteria), such as Mining, Infrastructure,
Infrastruktur, Kesehatan, Infrastruktur dan Healthcare, Infrastructure, and Consumer
Produk Konsumer. Products.
ii. Transaction Banking Deepening: ii. Transaction Banking Deepening:
‑ KB Bank berfokus pada optimalisasi ‑ KB Bank focuses on optimizing
hubungan dengan nasabah eksisting, relationships with existing customers,
khususnya melalui peningkatan particularly by increasing the
pemanfaatan fitur Cash Management utilization of Cash Management
pada top 25 debitur utama, guna features among the top 25 key
mendorong pertumbuhan CASA dan borrowers, to drive CASA growth and
fee-based income. fee-based income.
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‑KB Bank melakukan akuisisi anchor ‑ KB Bank acquires new anchor clients
baru untuk memperluas jangkauan to expand its business ecosystem
ekosistem bisnis, sekaligus membuka reach, while creating opportunities
peluang pertumbuhan nasabah for new customer growth through a
baru melalui pendekatan berbasis relationship and value chain–based
hubungan dan rantai nilai. approach.
b. Product & Process (P) b. Product & Process (P)
i. Transaction Banking Innovation & Supply i. Transaction Banking Innovation & Supply
Chain Finance (SCF): Chain Finance (SCF):
‑ Mendorong penjualan produk structured ‑ To drive the sales of structured
trade finance melalui optimalisasi trade finance products through the
penggunaan Trust Receipt (TR) yang optimization of Trust Receipt (TR)
dikombinasikan dengan penerbitan L/C utilization in combination with the
atau SKBDN, guna memberikan solusi issuance of L/C or SKBDN, in order to
pembiayaan yang secara menyeluruh provide comprehensive end-to-end
(end-to-end) bagi nasabah. financing solutions for customers.
‑ Melakukan penetrasi pasar atas produk ‑ To penetrate the market for Supply
Supply Chain Financing, seperti Vendor Chain Financing products, such as
Financing, Dealer Financing, dan Vendor Financing, Dealer Financing,
Distributor Financing Untuk mendukung and Distributor Financing, in order to
pembiayaan berbasiskan ekosistem support ecosystem-based financing
bisnis nasabah, serta memberikan aligned with customers’ business
layanan keuangan dengan pendekatan networks, while delivering financial
cash cycle nasabah. services based on the customers’
cash cycle.
ii. Break LLL Boundary: ii. Break LLL Boundary:
‑ Memperdalam model bisnis baru ‑ Deepening new business models
melalui Risk Participation dan through Risk Participation and
Offshore Loan Booking; dan Offshore Loan Booking; and
‑ Melakukan pengembangan pada ‑ Developing a syndicated loan pipeline
syndicated loan pipeline melalui kerja through collaboration with local
sama dengan bank lokal. banks.
iii. Meningkatkan Struktur Pendanaan: iii. Improving Funding Structure:
‑ Memperkuat struktur pendanaan ‑ Strengthening the funding structure
dengan mengelola Cost of Fund by managing the Cost of Funds
(CoF), mengubah tenor jangka waktu (CoF), changing the tenor of existing
penempatan dari jangka pendek ke customer placements from short-
jangka panjang nasabah eksisting; term to long-term;
‑ Mengoptimalkan Transaction Banking ‑ Optimizing Transaction Banking as
sebagai mesin pertumbuhan utama a key growth engine for low-cost
untuk dana pihak ketiga berbiaya rendah third-party funds (CASA). This effort
(CASA). Upaya ini diwujudkan melalui is realized through the activation of
aktivasi platform digital KBstarbiz, KBstarbiz digital platform, integration
integrasi sistem Host-to-Host (H2H) of Host-to-Host (H2H) and API
dan API, penyediaan layanan payroll, systems, provision of payroll services,
serta pengenalan solusi Collection-as- and introduction of Collection-as-a-
a-Service (CaaS). Service (CaaS) solutions.
iv. Cross-Collaboration & Insentif Inovatif: iv. Cross-Collaboration & Innovative
Incentives:
‑ Meningkatkan kolaborasi antar ‑ Increasing collaboration across
segmen (Retail, SME, Treasury, segments (Retail, SME, Treasury, FX,
FX, Corporate) untuk mendorong Corporate) to encourage integrated
pendanaan-pinjaman terintegrasi dan funding and lending and new
akuisisi nasabah baru; customer acquisition;
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‑ Implementasi program insentif yang ‑ Implementing incentive programs
selaras dengan tujuan penting KB Bank, aligned with KB Bank’s key objectives:
yaitu: peningkatan utilisasi platform increasing KBstarbiz platform
KBstarbiz, peningkatan kepemilikan utilization, increasing customer
produk oleh nasabah (product holding), product holdings, and referrals to
serta referral ke segmen lain dan other segments and the partnership
ekosistem kemitraaan. ecosystem.
c. Channel (C) c. Channel (C)
i. Right Man, Right Place: i. Right Man, Right Place:
Mempercepat pemenuhan peran-peran Accelerating the fulfillment of key roles
kunci dan merekrut talenta eksekutif terbaik. and recruiting top executive talent.
ii. Capability & Culture: ii. Capability & Culture:
‑ Meningkatkan kapabilitas dengan sales ‑ Enhancing capabilities with sales toolkits,
toolkit, playbook spesifik sektor, dan sector-specific playbooks, and adoption
adopsi Budaya 5C (Cash, Credit, Cross of 5Cs (Cash, Credit, Cross-Sell,
Sell, Connectivity, Convenience); Connectivity, Convenience) culture;
‑ Memberikan pelatihan yang akan ‑ Providing training focused on cash
berfokus pada manajemen kas, trade, management, trade, FX, PB advisory,
FX, PB advisory, dan solution-selling and solution-selling workshops.
workshops.
2. SME : Fokus dan Diferensiasi 2. SME: Focus and Differentiation
Strategi segmen SME berfokus pada diferensiasi The SME segment strategy focuses on
dan optimalisasi portofolio untuk meningkatkan differentiation and portfolio optimization to
profitabilitas per nasabah. increase profitability per customer.
a. Customer (C) a. Customer (C)
i. Segmentasi & Sektor: i. Segmentation & Sector:
‑ Memprioritaskan SME skala Menengah ‑ Prioritizing medium- to large-scale
hingga besar yang terbukti memiliki SMEs with proven lower credit risk;
risiko kredit yang lebih rendah; dan and
‑ Fokus utama penjualan yang ‑ The main focus of sales is based
didasarkan pada TMRAC, termasuk on TMRAC, including the Top 50
Top 50 Bank Regional, Pertanian, dan Regional, Agricultural, and Healthcare
Kesehatan. Banks.
ii. Transaction Banking Deepening: ii. Transaction Banking Deepening:
Mengembangkan bisnis SME melalui Develops KB Bank’s SME business by
pemanfaatan hubungan dengan nasabah leveraging relationships with key clients
utama (anchor) untuk menjangkau pelaku (anchors) to reach businesses within their
usaha dalam rantai bisnisnya (spoke), value chain (spokes), thereby creating
sehingga menciptakan ekosistem yang an integrated ecosystem between the
terintegrasi antara segmen wholesale dan wholesale and SME segments.
SME.
Pendekatan ini memungkinkan perluasan This approach enables more effective
basis nasabah secara lebih efektif, sekaligus customer base expansion while fostering
mendorong kolaborasi dan peningkatan collaboration and increasing transaction
aktivitas transaksi dalam satu jaringan activities within a connected business
usaha yang saling terhubung. network.
b. Product & Process (P) b. Product & Process (P)
i. Niche Product Push & Meningkatkan i. Niche Product Push & Enhancement of
produk SCF: SCF Products:
Mendorong dan memperluas program Driving and expanding financing programs
pembiayaan untuk BPR, Pertanian, SCF, for BPR, Agriculture, SCF, and Equipment
dan Equipment Financing untuk Kesehatan. Financing for Healthcare. SCF expansion
Ekspansi SCF dilakukan melalui integrasi is carried out through the integration
layanan bernilai tambah untuk meningkatkan of value-added services to increase
keterikatan dengan nasabah. customer engagement.
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ii. Cross-Sell & Covenant Discipline: ii. Cross-Sell & Covenant Discipline:
Mewajibkan product bundling (Lending, Requiring product bundling (Lending,
Funding, Bancassurance) dengan struktur Funding, Bancassurance) with a covenant
perjanjian (covenant) untuk meningkatkan structure to increase profitability per
profitabilitas per nasabah. customer.
iii. SLA Improvement: iii. SLA Improvement:
‑ Mencapai otomatisasi end-to-end ‑ Achieving end-to-end automation in
dalam proses pinjaman dengan the loan process by using the Loan
menggunakan aplikasi LOS (Loan Origination System (LOS) application;
Origination System); dan and
‑ Melakukan standardisasi dokumentasi ‑ Standardizing documentation through
melalui peningkatan SME Credit Tools improvements to the SME Credit Tools
(SCT). (SCT).
c. Channel (C) c. Channel (C)
i. Biz Center & Tugas dan Tanggung jawab i. Biz Center & RM Duties and
RM: Responsibilities:
‑ Mengarahkan kredit baru dengan ‑ Directing new loans by focusing sales
memfokuskan upaya penjualan di efforts in 7 Main Cities and optimizing
7 Kota Utama dan mengoptimalkan 30 Maintenance Branches for efficient
30 Maintenance Branches untuk portfolio management, collection, and
pengelolaan portofolio dan penagihan referrals; and
yang efisien serta referral; dan
‑ Memperkenalkan konsep Hunter/ ‑ Introducing the Hunter/Maintenance
Maintenance untuk peran RM concept for separate RM (Relationship
(Relationship Manager) yang terpisah. Manager) roles. Hunters focus on
Hunter fokus untuk mengakuisisi dan acquisition, while Maintenance
Maintenance untuk menegelola dan focuses on management and
penagihan untuk optimalisasi fokus collection to optimize focus and
dan produktifitas. productivity.
ii. Capability & Culture: ii. Capability & Culture:
‑ Memperkuat kapabilitas penjualan SME ‑ Strengthening SME sales capabilities
melalui pelatihan yang ditargetkan, through targeted training and instilling
penanaman Budaya 5C yang kuat; dan a strong 5C culture; and
‑ Melakukan Pembaruan/Updating ‑ Updating marketing playbooks across
marketing playbook di seluruh channel all channels and strengthening the
dan memperkuat keseluruhan budaya overall cross-selling culture within the
Cross Selling didalam tim. team.
3. Retail: Main Revenue Stream 3. Retail: Main Revenue Stream
Strategi segmen Retail diarahkan untuk menjadi Retail segment strategy is oriented to become
“Main Revenue Stream” bagi Bank, didorong oleh the Bank’s “Main Revenue Stream,” driven by
akuisisi target nasabah dan perbaikan proses yang target customer acquisition and optimal process
optimal. improvements.
a. Customer (C) a. Customer (C)
i. Targeted High-Quality Acquisition: i. Targeted High-Quality Acquisition:
‑ Pensiun/Personal: Akuisisi nasabah ‑ Pension/Personal: Targeted customer
yang ditargetkan mencakup acquisition includes Pensioners/
Pensiunan/Pegawai Pemerintah Government Employees, expanded
diperluas melewati Kerjasama through channeling partnerships with
channeling BPR atau Mitra Channeling BPR or other channeling partners, as
lainnya serta Fronting agent. well as Fronting agents.
‑ Mortgage: Strategi akuisisi nasabah ‑ Mortgage: The strategy for acquiring
berkualitas difokuskan pada segmen quality customers is focused on the
individu berdasarkan profil penghasilan, individual segment based on income
yang mencakup Fixed Income Earner profile, which includes Fixed Income
(FI), Non-Fixed Income Earner (NFI), Earners (FI), Non-Fixed Income Earners
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serta Profesional. Seluruh calon nasabah (NFI), and Professionals. All prospective
pada segmen ini wajib memiliki rekam customers within these segments are
jejak pinjaman yang baik. required to have a good credit track
record.
‑ Kartu Kredit: Akuisisi Kartu Kredit ‑ Credit Card: Credit Card acquisition is
ditargetkan pada Korporat, Karyawan, targeted at Corporations, Employees,
Afiliasi, Warga Negara Korea, SME, Affiliates, Korean Citizens, SMEs, and
dan Mitra Pedagang. Merchant Partners.
‑ Deposit: Berfokus pada nasabah ‑ Deposit: Focusing on the mass-to-
mass to mass affluent segment, mass affluent customer segment and
dan ekspansi ke komunitas seperti expanding to community settings such
sekolah, universitas, dan rumah sakit. as schools, universities, and hospitals.
‑ Priority & WM: berfokus kepada ‑ Priority & WM: Focusing on affluent
segment affluent, dan meningkatkan segment and increasing customer
keterikatan nasabah melalui penawaran engagement through wealth
produk wealth management. management product offerings.
ii. New Growth Engine: ii. New Growth Engine:
‑ Fokus pada New Growth Engines ‑ Focusing on new growth engines
melalui Model Bisnis Channeling, through Channeling Business Models,
termasuk Pension Channeling including Pension Channeling through
melalui BPR/Koperasi, Non-Pension BPR/Cooperative, Non-Pension
Channeling, Buy Now Pay Later, Channeling, Buy Now Pay Later,
penjualan barang konsumtif, melalui and consumer goods sales through
platform e-commerce. e-commerce platforms.
b. Product & Process (P) b. Product & Process (P)
i. Improve First Line: i. Improve First Line:
Menetapkan Risk Control Unit (RCU) untuk Establishing Risk Control Unit (RCU) to
memastikan kepatuhan proses bisnis yang ensure strict business process compliance
ketat dan meminimalkan kejadian fraud. and minimize fraud.
ii. KB CASAlutions & Star Festive: ii. KB CASAlutions & Star Festive:
‑ Meluncurkan kampanye CASA melalui ‑ Launching CASA campaign through
KB CASAlutions & Star Festive dengan KB CASAlutions & Star Festive,
memberikan solusi keuangan bagi providing financial solutions for
semua segmen nasabah, bertujuan all customer segments, aiming to
meningkatkan pertumbuhan CASA increase CASA growth as a primary
sebagai sumber pendanaan utama; dan source of funding; and
‑ Mendorong integrasi Cross Selling ‑ Encouraging cross-selling integration
di seluruh ekosistem KB Bank. across KB Bank ecosystem.
Selain itu, diperkuat Deep Customer Furthermore, strengthened by deep
Relationship dan Loyalty (Star customer relationships and loyalty
Combo, Star VIP Reward), Targeted (Star Combo, Star VIP Reward),
Loan Penetration (Star Pension, Star target loan penetration (Star Pension,
Mortgage), Membuka peluang bisnis Star Mortgage), and opening new
baru pada ekosistem Business to business opportunities in Business-
Business to Consumer (Star CBP, Star to-Business-to-Consumer ecosystem
@Work dan lainnya). (Star CBP, Star @Work, and others).
iii. Process Improvement: iii. Process Improvement:
Mempercepat stabilisasi New Generation Accelerating the stabilization of New
Banking System (NGBS) dan mengurangi Generation Banking System (NGBS) and
end-to-end SLA melalui proses yang reducing end-to-end SLAs through fast,
cepat, user-friendly, dan dioptimalkan user-friendly, and optimized processes
agar meningkatkan efisiensi penjualan to improve sales efficiency and customer
dan pengalaman nasabah. experience.
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c. Channel (C) c. Channel (C)
i. Biz Center: i. Biz Center:
Memperluas Priority Center dan Mortgage Expanding Priority Center and Mortgage
Biz Center. Biz Center.
ii. Driving Sales Productivity: ii. Driving Sales Productivity:
‑ Optimasi fungsi frontliner melalui cross- ‑ Optimizing frontline functions through
selling dan outbound sales selaras cross-selling and outbound sales in
dengan industry best practices; line with industry best practices;
‑ Implementasi Unification of the Retail ‑ Implementing Unification of the Retail
Sales Function, yaitu penggabungan Sales Function, namely merging the
fungsi Lending dengan Funding retail Lending and Funding retail functions
untuk meningkatkan efisiensi dan to increase efficiency and eliminate
mengeliminasi pendekatan melalui approaches through specialized
penjualan produk spesialisasi, dan product sales, to be implemented as
akan dilakukan secara Piloting; a pilot;
‑ Penguatan kapabilitas penjualan melalui ‑ Strengthening sales capabilities
pelatihan yang ditargetkan ditekankan through targeted training emphasizing
pada solution selling dan menanamkan solution selling and instilling a strong
Budaya 5C yang kuat; serta 5C culture; and
‑ Meningkatkan kapasitas dan ‑ Improving RM capacity and capabilities
kapabilitas RM, melalui training dan through mandatory training and
sertifikasi wajib (WAPERD/WPPE). certification (WAPERD/WPPE), and
Dan Penggabungan pedoman untuk consolidating guidelines for RM, Priority
RM, RM Prioritas dan Tim Merchant. RM, and Merchant Team.
4. Digital: Digital STAR as Biz Enabler 4. Digital: Digital STAR as Biz Enabler
Strategi digital Bank KB, yang dijuluki “Digital STAR as KB Bank’s digital strategy, known as “Digital STAR
Biz Enabler”, merupakan fondasi utama untuk mencapai as Biz Enabler,” is the main foundation for achieving
stabilitas bisnis dan pertumbuhan profit berkelanjutan business stability and sustainable profitable growth
(Pilar I). Inisiatif ini berfokus pada pemanfaatan (Pillar I). This initiative focuses on leveraging
teknologi untuk meningkatkan jangkauan nasabah, technology to improve customer reach, operational
efisiensi operasional, dan kepuasan pelanggan secara efficiency, and overall customer satisfaction.
menyeluruh. Tujuan dari strategi ini adalah Untuk The objective of this strategy is to measure the
mengukur keberhasilan transformasi digital. KB Bank success of digital transformation. KB Bank has set
menetapkan target kuantitatif yang aspiratif dan aspirational and challenging quantitative targets.
sangat menantang. KB Bank bertujuan mencapai 1 KB Bank aims to reach 1 million active digital
Juta pengguna aktif digital, dengan tingkat keaktifan users, with an activity rate (logins and monthly
(login dan bertransaksi bulanan) mencapai 70%. transactions) of 70%. The target conversion from
Target konversi dari nasabah konvensional menjadi conventional customers to individual digital users
pengguna digital individual sebesar ~100%. Dalam is ~100%. In terms of service quality, the Bank is
hal kualitas layanan, Bank berkomitmen menyediakan committed to providing instant 24/7 Customer
respons instan Customer Care 24/7 dan mencapai Care responses and achieving 3.5/5 rating on
rating sebesar 3.5/5 pada aplikasi digital (KBstar). digital applications (KBstar). To achieve these
Untuk mencapai tujuan tersebut, strategi digital goals, the digital strategy is structured around four
disusun berdasarkan empat agenda utama yang saling interconnected main agenda (S.T.A.R.).
terhubung (S.T.A.R.).
• Synergy berfokus pada penguatan pertumbuhan • Synergy focuses on strengthening growth
melalui sinergi digital, memanfaatkan kolaborasi through digital synergy, leveraging internal
internal dan eksternal. and external collaboration.
• Transformation menekankan pada transformasi • Transformation emphasizes transforming
proses perbankan melalui inovasi digital untuk banking processes through digital innovation
mencapai otomatisasi dan efisiensi. to achieve automation and efficiency.
• Agile and Secure menjamin bahwa • Agile and Secure ensures that development
pengembangan dilakukan secara lincah (agile) is carried out agilely from the start and builds
sejak awal dan membangun sistem yang aman secure systems based on customer trust.
berdasarkan kepercayaan nasabah.
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• Responsive bertujuan menciptakan layanan • Responsive aims to create responsive banking
perbankan yang responsif untuk memberikan services to positively impact customer
dampak positif pada pengalaman nasabah. experience.
Pangsa Pasar Market Share
KB Bank terus berupaya untuk meningkatkan daya saing KB Bank continuously strives to increase its
terhadap peer group dalam menghadapi persaingan competitiveness against peer groups in facing
di segala aspek terutama dari kompetensi. Perubahan competition in all aspects, especially in terms of
dinamika bisnis bank di Industri Perbankan mempengaruhi competence. The changing business dynamics in
peer group KB Bank, maka Bank melakukan evaluasi banking industry affect KB Bank’s peer group, therefore,
kembali terhadap peer group berdasarkan ranking the Bank re-evaluates the peer group based on bank
perbankan pada aspek; kinerja keuangan (modal inti, Aset, rankings in the aspects of: financial performance (core
DPK, KYD), persebaran jumlah kantor cabang di setiap capital, assets, DPK, and KYD), the distribution of the
provinsi, kesamaan kriteria bisnis bank, dan berdasarkan number of branch offices in each province, similarity
kedekatan matriks penetrasi pasar. Persaingan usaha of bank business criteria, and the proximity of market
tersebut antara lain dapat dilihat berdasarkan jumlah penetration matrix. Such business competition can be
Aset yang dimiliki, jumlah Dana Pihak Ketiga (DPK) yang seen based on the number of Assets owned, amount
berhasil dihimpun, jumlah Kredit Yang Diberikan (KYD), of Third Party Funds (DPK) collected, amount of Loans
Pendapatan Bersih Bank (Net Income) dan rasio NPL (KYD), the Bank’s Net Income, and the Bank’s NPL ratio.
Bank.
Pangsa Pasar KB Bank di Industri Perbankan Indonesia Periode 2023-2025
KB Bank Market Share in Indonesian Banking Industry in the 2023-2025 Period
dalam triliun Rupiah, kecuali dinyatakan lain
in trillion Rupiah, unless otherwise stated
Keterangan
2025 2024 2023
Description
Jumlah Aset Industri Perbankan
13.646 12.461 11.766
Total Assets Banking Industry
KB Bank 90 83 84
Pangsa Pasar
0,66% 0,67% 0,72%
Market Share
Jumlah DPK Industri Perbankan
10.057 8.837 8.458
Total Third Party Funds Banking Industry
(DPK)
KB Bank 55 47 45
Pangsa Pasar
0,55% 0,53% 0,53%
Market Share
Jumlah KYD Industri Perbankan
8.694 7.943 7.187
Total Loans (KYD) Banking Industry
KB Bank 50 48 49
Pangsa Pasar
0,58% 0,60% 0,69%
Market Share
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Kebijakan dan Pembagian Dividen
Dividend Policy and Distribution
Dasar Kebijakan Pembagian Dividen Basis for Dividend Distribution Policy
Kebijakan dividen KB Bank mengacu pada ketentuan KB Bank’s dividend policy refers to the provisions in
Anggaran Dasar Bank mengenai Penggunaan Laba the Bank’s Articles of Association on the Use of Profit
dan Pembagian Dividen, dengan mempertimbangkan and Dividend Distribution, with due observance of the
kemampuan keuangan Bank dan ditetapkan melalui Bank’s financial capabilities, determined through the
Rapat Umum Pemegang Saham (RUPS). Kebijakan General Meeting of Shareholders (GMS). This policy
ini ditetapkan dengan mempertimbangkan kondisi is determined by considering the Bank’s financial
keuangan dan tingkat kesehatan keuangan Bank, condition and soundness, as well as compliance
serta kepatuhan terhadap ketentuan permodalan with capital requirements and applicable laws and
dan peraturan perundang-undangan yang berlaku di regulations in banking sector. Furthermore, dividend
sektor perbankan. Selain itu, pembagian dividen juga is also distributed by paying attention to the overall
memperhatikan kinerja dan kondisi keuangan KB Bank performance and financial condition of KB Bank.
secara keseluruhan.
Pembagian dan Pembayaran Dividen Dividend Distribution and Payment in
dalam 3 (tiga) Tahun Terakhir the Last 3 (Three) Years
Pada tahun 2025, Pemegang Saham Bank tidak In 2025, the Bank’s Shareholders did not distribute
melakukan pembagian dividen karena pada Tahun any dividends due to all of the Bank’s net profit in
Buku 2024 seluruh laba bersih Bank dipergunakan the 2024 Fiscal Year was used to strengthen capital
untuk memperkuat struktur permodalan dan ekspansi structure and expand business. As such, the Bank does
usaha Bank. Terkait dengan hal tersebut, maka Bank not present any information regarding: cash dividend
tidak menyajikan informasi terkait: tanggal pembayaran payment date and/or non-cash dividend distribution
dividen kas dan/atau tanggal distribusi dividen non- date; dividend amount per share (cash and/or non-
kas; jumlah dividen per saham (kas dan/atau non-kas); cash); and amount of dividend paid per year.
dan jumlah dividen per tahun yang dibayar.
Uraian
2025 2024 2023
Description
Tahun Buku
2024 2023 2022
Fiscal Year
Tanggal Pengumuman
Announcement Date
Tanggal Pembayaran
Payment Date
Kebijakan Pembagian Dividen (%)
Dividend Distribution Policy (%) Nihil
Dividen Kas yang Dibagikan (Rp) None
Cash Dividend Distributed (IDR)
Dividen per Lembar Saham (Rp/lembar)
Dividend per Share (IDR/share)
Rasio Pembagian Dividen (%)
Dividend Distribution Ratio (%)
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Informasi tentang Program Kepemilikan Saham
oleh Karyawan dan/atau Manajemen (ESOP/
MSOP)
Information about The Share Ownership Program by Employees and/or Management (ESOP/MSOP)
Pada tahun 2025, KB Bank tidak melaksanakan Program In 2025, KB Bank did not implement any Employee nor
Kepemilikan Saham bagi Karyawan dan Manajemen Management Stock Option Program (ESOP/MSOP).
atau Employee/Management Stock Option Program This program was last implemented based on the
(ESOP/MSOP). Program ini terakhir kali dilaksanakan resolution of the General Meeting of Shareholders held
berdasarkan keputusan Rapat Umum Pemegang on April 20, 2005, as outlined in Deed No. 26, made by
Saham yang diselenggarakan pada tanggal 20 April Notary Lindasari Bachroem, S.H.
2005, sebagaimana tertuang dalam Akta No. 26 yang
dibuat oleh Notaris Lindasari Bachroem, S.H.
Dalam keputusan tersebut, pemegang saham In the resolution, the shareholders approved the
menyetujui penerbitan saham opsi yang dilaksanakan issuance of stock options to be carried out in three
dalam tiga tahap dan diberikan kepada Direksi serta stages and given to the Board of Directors and
karyawan pada jabatan tertentu yang memenuhi employees in certain positions that met the established
kriteria yang telah ditetapkan. Jumlah saham yang criteria. The number of shares issued in the stock
diterbitkan dalam program opsi saham tahap pertama option program from the first to third stages was set
hingga tahap ketiga ditetapkan maksimal sebesar 5% at a maximum of 5% of the Bank’s paid-in capital within
dari modal disetor Bank dalam jangka waktu tiga tahun, a period of three years, without providing Pre-Emptive
tanpa memberikan Hak Memesan Efek Terlebih Dahulu Rights (HMETD) to existing shareholders.
(HMETD) kepada pemegang saham lama.
Pemberian opsi saham tahap pertama dilakukan The stock options’ first stage was given at the same
bersamaan dengan pelaksanaan Penawaran Umum time with the Initial Public Offering (IPO). Until the final
Perdana (IPO). Hingga batas akhir pelaksanaan exercise date of July 6, 2013, some stock options were
eksekusi pada 6 Juli 2013, terdapat opsi saham not exercised as they had passed the exercise period.
yang tidak dieksekusi karena telah melewati periode Upon the forfeiture of these stock options, the stock
pelaksanaannya. Atas opsi saham yang telah gugur option reserve of IDR8,599 million was recorded as
tersebut, cadangan opsi saham sebesar Rp8.599 juta additional paid-in capital.
dicatat sebagai tambahan modal disetor.
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Informasi Tentang Realisasi Penggunaan Dana
Hasil Penawaran Umum
Information Regarding The Realization of Use of Public Offering Proceeds
Laporan Realisasi Dana Hasil Penawaran Umum
Realization Report of Public Offering Proceeds
Sisa Dana
Modal Kerja Hasil
Jenis Jumlah Hasil Biaya
Tanggal Kegiatan Usaha Penawaran
Penawaran Penawaran Penawaran
Efektif Hasil Bersih Pembiayaan Bank Terbatas
Terbatas Terbatas Terbatas Total
Effective Net Proceeds Working Capital Remaining
Type of Limited Amount of Limited Limited
Date of Bank Financing Proceeds
Offering Offering Proceeds Offering Fees
Business Activities from Limited
Offering
Penawaran 8 November 7.042.857.796.800 4.252.382.010 7.038.605.414.790 7.038.605.414.790 7.038.605.414.790 0
Umum Terbatas 2021
VI November
Limited Public 8, 2021
Offering VI
Penawaran 5 Mei 2023 11.999.999.969.200 60.661.014.127 11.939.338.955.073 11.935.838.955.073 11.935.838.955.073 3.500.000.000
Umum Terbatas May 5, 2023
VII
Limited Public
Offering VII
Di tahun 2021 Bank melaksanakan aksi korporasi In 2021, the Bank carried out corporate action in the
berupa Penawaran Umum Terbatas VI (“PUT VI”) form of Limited Public Offering VI (“LPO VI”) which
yang memperoleh Surat Efektif dari Otoritas Jasa obtained an Effective Letter from the Financial
Keuangan (OJK) pada tanggal 8 November 2021, dari Services Authority (OJK) on November 8, 2021. From
aksi korporasi tersebut Bank berhasil menghimpun this corporate action, the Bank managed to raise
dana sebesar Rp7.042.857.796.800 sebelum dikurangi funds of IDR 7,042,857,796,800 before being deducted
biaya emisi PUT VI sebesar Rp4.252.382.010 sehingga by the LPO VI emission costs of IDR 4,252,382,010,
dana bersih yang diterima oleh Bank adalah sebesar so that the net funds received by the Bank were
Rp7.038.605.414.790 yang digunakan 16% untuk IDR 7,038,605,414,790, which were used by 16% for
investasi dalam kaitannya untuk pengembangan investment in relation to IT sector development and
di bidang IT dan 84% untuk ekspansi kredit baru 84% for expansion of new good quality credit which
berkualitas baik yang akan difokuskan pada segmen will be focused on retail and SME, commercial, and
ritel dan link bisnis UKM, Komersial, dan Indonesia- Indonesia-Korea Business Link segments. As of June
Korea Business Link. Sampai dengan posisi 30 Juni 30, 2025, the remaining proceeds from LPO VI were
2025, total sisa dana hasil PUT VI sudah di alokasi kan fully allocated in accordance with the contents of LPO
seluruhnya sesuai dengan isi prospektus PUT VI. VI prospectus.
Kemudian di tahun 2023 Bank melaksanakan aksi Then in 2023, the Bank carried out corporate action
korporasi berupa Penawaran Umum Terbatas VII (“PUT in the form of Limited Public Offering VII (“LPO VII”)
VII”) yang memperoleh Surat Efektif dari Otoritas Jasa which obtained an Effective Letter from Financial
Keuangan (OJK) pada tanggal 5 Mei 2023, dari aksi Services Authority (OJK) on May 5, 2023, from this
korporasi tersebut Bank berhasil menghimpun dana corporate action, the Bank managed to raise funds
sebesar Rp11.999.999.969.200 sebelum dikurangi of IDR 11,999,999,969,200 before being deducted
biaya emisi PUT VII sebesar Rp60.661.014.127 sehingga by the LPO VII issuance costs of IDR 60,661,014,127,
dana bersih yang diterima oleh Bank adalah sebesar so that the net funds received by the Bank were IDR
Rp11.939.338.955.073 yang digunakan untuk tambahan 11,939,338,955,073 which were used for additional
investasi pada Perusahaan Anak serta digunakan untuk investment in Subsidiaries and used to expand new
melakukan ekspansi kredit baru berkualitas baik, yang good quality credit, which will be focused on retail,
akan difokuskan pada segmen ritel, UKM, wholesale, SME, wholesale, and Indonesia-Korea business link
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Transformation towards a Stronger Sustainable and Inclusive Growth
dan Indonesia - Korea business link. Sampai dengan segments. As of December 31, 2025, the remaining
posisi 31 Desember 2025, total sisa dana hasil PUT VII proceeds from LPO VII were IDR 3,500,000,000.
masih tersisa sebanyak Rp3.500.000.000.
Penawaran Umum Berkelanjutan (“PUB”)
Shelf Public Offering (“PUB”)
dalam jutaan rupiah
in million Rupiah
Pembayaran
sebagian Pokok Pembayaran
Kewajiban Sebagian Sisa Dana
Jumlah Kepada Kookmin Fasilitas Hasil
Tanggal Hasil Hasil Bank Co.Ltd. Repurchase Penawaran
Biaya
Jenis Penawaran Efektif Penawaran Bersih Singapore Branch Agreement Total
Penawaran Total
Type of Offering Effective Amount of Net Partial Payment Partial Remaining
Offering Cost
Date Offering Proceeds of Principal Payment of Proceeds
Proceeds Obligation to Repurchase from the
Kookmin Bank Co. Agreement Offering
Ltd., Singapore Facility
Branch
PUB Obligasi 30 Juni 2.537.510 10.975 2.526.535 379.222 2.147.313 2.526.535 -
2025 2025
Bonds PUB 2025 June 30,
2025
Pada tahun 2025 Bank melakukan aksi korporasi In 2025, the Bank carried out corporate action in
berupa Penawaran Umum Berkelanjutan (“PUB”) the form of Shelf Public Offering (“PUB”) of Shelf-
Obligasi Berkelanjutan II KB Bank Tahap I Tahun registered Bond II KB Bank Tranche I 2025, Shelf-
2025, Obligasi Subordinasi Berkelanjutan IV KB registered Subordinated Bond IV KB Bank Tranche I
Bank Tahap I Tahun 2025 Seri A dan B dan Obligasi 2025 A and B Series, and Shelf-registered Bond II KB
Berkelanjutan II KB Bank Tahap II Tahun 2025 Seri A, Bank Tranche II 2025 A, B and C Series which obtained
B dan C yang memperoleh Surat Efektif dari Otoritas an Effective Letter from the Financial Services
Jasa Keuangan (OJK) pada tanggal 30 Juni 2025, dari Authority (OJK) on June 30, 2025. From this corporate
aksi korporasi tersebut Bank berhasil menghimpun action, the Bank managed to collect funds amounting
dana sebesar Rp2.537.510.000.000 sebelum dikurangi to IDR 2,537,510,000,000 before being deducted by
biaya emisi PUB 2025 sebesar Rp10.974.673.495 the PUB 2025 issuance cost of IDR 10,974,673,495,
sehingga dana bersih yang diterima oleh Bank adalah so that the net funds received by the Bank were IDR
sebesar Rp2.526.535.326.505 yang digunakan untuk 2,526,535,326,505, which were used for partial loan
Pembayaran sebagian pinjaman kepada Kreditur payments to Creditors, namely Kookmin Bank Co.
yaitu Kookmin Bank Co.Ltd. Singapore Branch dan Ltd. Singapore Branch and partial payments of the
Pembayaran sebagian fasilitas Repurchase Agreement. Repurchase Agreement facility. As of December 31,
Sampai dengan posisi 31 Desember 2025, KB Bank 2025, KB Bank used all the proceeds from PUB 2025
telah menggunaan seluruh dana hasil PUB 2025 untuk for refinancing purposes.
keperluan refinancing.
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Informasi Material Mengenai Investasi,
Ekspansi, Divestasi, Penggabungan Usaha,
Akuisisi, dan/atau Restrukturisasi Utang/Modal
Material Information Regarding Investment, Expansion, Divestment, Business Merger,
Acquisition, and/or Debt/Capital Restructuring
Informasi Material Mengenai Investasi Material Information Regarding
Investment
Peringkat 31 Desember
Uraian Tanggal Jatuh Tempo 2025
Description Maturity Date Rating as of December
31, 2025
Obligasi II KB Finansia Multi Finance Tahun 2023 Seri B 27 Juni 2026 AAA
KB Finansia Multi Finance Bond II Year 2023 Series B June 27, 2026
Sukuk Wakalah BI-Al Istitsmar Jk. Panjang yang Dilakukan Tanpa melalui Penawaran 28 September 2037 BBB-
Umum I PT Perusahaan Pengelola Aset Tahun 2022 September 28, 2037
Sukuk Wakalah BI-Al Istitsmar Jk. Panjang Conducted Without Going through Public
Offering I PT Perusahaan Pengelola Aset Year 2022
KIK EBA Bank Bukopin Tahun 2019 4 September 2026 AAA
KIK EBA Bank Bukopin Year 2019 September 4, 2026
IDR-Linked Step-Up Fixed Rate Guaranteed Bond IDMB United Pte Ltd 21 Juni 2027 A+
June 21, 2027
IDR-Linked Step-Up Fixed Rate Guaranteed Bond SMMK United Pte Ltd 21 Juni 2030 A+
June 21, 2030
IDR-Linked Step-Up Fixed Rate Guaranteed Bond TLDC United Pte Ltd 28 Maret 2029 A+
March 28, 2029
Obligasi Pemerintah – Rupiah 15 Juli 2064 Tanpa Peringkat
Government Bonds – Rupiah July 15, 2064 No Rating
Obligasi Sukuk Ijarah Negara Indonesia 15 April 2043 Tanpa Peringkat
Indonesia Sukuk Ijarah Bonds April 15, 2043 No Rating
Sukuk Wakalah Jangka Panjang yang Dilakukan Tanpa melalui Penawaran Umum I PT 26 Maret 2035 idA Syariah
TBS Energi Utama Tbk Tahun 2025 March 26, 2035
Long-Term Sukuk Wakalah Conducted Without Going through Public Offering I PT
TBS Energi Utama Tbk 2025
Sukuk Wakalah Jangka Panjang yang Dilakukan Tanpa melalui Penawaran Umum II 25 November 2034 idA Syariah
PT TBS Energi Utama Tbk Tahun 2025 November 25, 2034
Long-Term Sukuk Wakalah Conducted Without Going through Public Offering II PT
TBS Energi Utama Tbk 2025
Sukuk Mudharabah Jangka Panjang yang Dilakukan Tanpa melalui Penawaran Umum 23 Desember 2032 irA+ Syariah
PT Pabrik Kertas Tjiwi Kimia Tbk Tahun 2025 December 23, 2032
Long-Term Sukuk Mudharabah Conducted Without Going through Public Offering II
PT Pabrik Kertas Tjiwi Kimia Tbk 2025
Informasi Material Mengenai Ekspansi Material Information Regarding
Expansion
Sepanjang tahun 2025, KB Bank tidak melakukan Throughout 2025, KB Bank did not undertake any
ekspansi yang bersifat material, sehingga informasi material expansion, therefore, there is no such
tersebut tidak dapat disampaikan. information to be disclosed.
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Informasi Material Mengenai Divestasi Material Information on Divestment
Pada tanggal 1 Juli 2025, KB Bank telah menandatangani On July 1, 2025, KB Bank signed a Sales and Purchase
Sales and Purchase Agreement (SPA) dengan JB Woori Agreement (SPA) with JB Woori Capital regarding the
Capital terkait pelepasan 85% kepemilikan saham KB divestment of 85% of KB Bank’s share ownership in
Bank di KBBF. Transaksi ini merupakan bagian dari KBBF. This transaction is part of KB Bank strategic
inisiatif strategis KB Bank untuk memperkuat fokus initiative to strengthen its focus on core business,
pada bisnis inti, mengoptimalkan portofolio entitas optimize subsidiary portfolio, and improve capital
anak, serta meningkatkan struktur permodalan secara structure sustainably.
berkelanjutan.
KB Bank menegaskan bahwa pelaksanaan divestasi KB Bank confirms that the divestment has no negative
tersebut tidak menimbulkan dampak negatif terhadap impact on its operations, legal aspects, financial
kegiatan operasional, aspek hukum, kondisi keuangan, condition, or business continuity. Instead, this step
maupun kelangsungan usaha. Sebaliknya, langkah is expected to further strengthen the foundation for
ini diharapkan dapat semakin memperkuat fondasi long-term growth and improve the efficiency of overall
pertumbuhan jangka panjang dan meningkatkan resource management, in line with KB Bank’s strategic
efisiensi pengelolaan sumber daya secara menyeluruh, direction.
sejalan dengan arah strategis KB Bank.
Informasi Material Mengenai Material Information Regarding
Penggabungan/Peleburan Usaha Merger/Consolidation
Sepanjang tahun 2025, KB Bank tidak melakukan Throughout 2025, KB Bank did not conduct any
penggabungan/peleburan usaha yang bersifat material, material merge/consolidation, therefore, there is no
sehingga informasi tersebut tidak dapat disampaikan. such information to be disclosed.
Informasi Material Mengenai Akuisisi Material Information Regarding
Acquisition
Sepanjang tahun 2025, KB Bank tidak melakukan Throughout 2025, KB Bank did not conduct any material
akuisisi yang bersifat material, sehingga informasi acquisition, therefore, there is no such information to
tersebut tidak dapat disampaikan. be disclosed.
Investasi Material Mengenai Material Investment Regarding Debt/
Restrukturisasi Utang/Modal Capital Restructuring
Sepanjang tahun 2025, KB Bank tidak melakukan Throughout 2025, KB Bank did not conduct any material
restrukturisasi utang/modal yang bersifat material, debt/capital restructuring, therefore, there is no such
sehingga informasi tersebut tidak dapat disampaikan. information to be disclosed.
220 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Informasi Transaksi Material yang Mengandung
Benturan Kepentingan dan/atau Transaksi
dengan Pihak Afiliasi/Pihak Berelasi
Information on Material Transactions Containing Conflicts of Interest and/or Transactions with
Affiliated Parties/Related Parties
Transaksi Benturan Kepentingan dan/ Conflict of Interest Transactions and/
atau Transaksi dengan Pihak Afiliasi or Transactions with Affiliated Parties
Benturan Kepentingan terjadi apabila terdapat A Conflict of Interest occurs when there is a
perbedaan antara kepentingan ekonomis KB Bank difference between KB Bank’s economic interests
dan kepentingan ekonomis pribadi anggota Direksi, and personal economic interests of members of the
anggota Dewan Komisaris, atau pemegang saham Board of Directors, Board of Commissioners, or major
utama, yang berpotensi menimbulkan kerugian bagi shareholders, which has the potential to harm to
KB Bank. Selama tahun 2025, tidak terdapat Transaksi KB Bank. Throughout 2025, there were no Material
Material antara KB Bank dengan anggota Dewan Transactions between KB Bank. and members of the
Komisaris, anggota Direksi yang mengandung benturan Board of Commissioners or members of the Board of
kepentingan. Directors that contained conflict of interest.
Adapun Transaksi Afiliasi merupakan transaksi yang Transactions with Affiliated Parties are transactions
dilakukan oleh KB Bank atau Entitas Anak dengan pihak conducted by KB Bank or its Subsidiaries with parties
yang memiliki hubungan afiliasi, baik secara langsung that have affiliated relationships, either directly or
maupun tidak langsung, dengan KB Bank ataupun indirectly, with KB Bank or with members of the
dengan anggota Direksi, anggota Dewan Komisaris, Board of Directors, Board of Commissioners, or major
atau pemegang saham utama Perusahaan. shareholders of the Company.
Transaksi Pihak Berelasi Related Party Transactions
KB Bank dan entitas anaknya mempunyai transaksi KB Bank and its subsidiaries have transactions with
dengan pihak berelasi sebagaimana didefinisikan pada related parties as defined in Statement of Financial
Pernyataan Standar Akuntansi Keuangan (PSAK) 224 Accounting Standards (PSAK) 224 on “Related Party
tentang “Pengungkapan Pihak-pihak Berelasi”. Pihak Disclosures”. A related party is a person or entity that
berelasi adalah orang atau entitas yang memiliki has a relationship with the entity preparing its financial
hubungan dengan entitas yang menyiapkan laporan statements (the reporting entity). Related parties
keuangannya (entitas pelapor). Pihak berelasi meliputi: include:
1. Orang atau anggota keluarga terdekat mempunyai 1. A person or a close family member is related to the
relasi dengan entitas pelapor jika orang tersebut: reporting entity if the person:
a. Memiliki pengendalian atau pengendalian a. Has control or joint control over the reporting
bersama atas entitas pelapor; entity;
b. Memiliki pengaruh signifikan atas entitas b. Has significant influence over the reporting
pelapor; atau entity; or
c. Merupakan personil manajemen kunci entitas c. Is a member of the key management personnel
pelapor atau entitas induk entitas pelapor. of the reporting entity or of a parent of the
reporting entity.
2. Entitas mempunyai relasi dengan entitas pelapor 2. An entity is related to the reporting entity if:
jika entitas tersebut:
a. Entitas dan entitas pelapor adalah anggota a. The entity and the reporting entity are
dari kelompok usaha yang sama (artinya members of the same group (meaning that the
entitas induk, entitas anak, dan entitas anak parent, subsidiary, and subsequent subsidiary
berikutnya terkait dengan entitas lain); are related to the other entity);
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b. Suatu entitas adalah entitas asosiasi atau b. An entity is an associate or joint venture of the
ventura bersama dari entitas lain (atau entitas other entity (or an associate or joint venture of
asosiasi atau ventura bersama yang merupakan a member of a group of which the other entity
anggota suatu kelompok usaha, yang mana is a member);
entitas lain tersebut adalah anggotanya);
c. Kedua entitas tersebut adalah ventura c. Both entities are joint ventures of the same
bersama dari pihak ketiga yang sama; third party;
d. Suatu entitas adalah ventura bersama dari d. An entity is a joint venture of a third entity and
entitas ketiga dan entitas yang lain adalah the other entity is an associate of the third
entitas asosiasi dari entitas ketiga; entity;
e. Entitas tersebut adalah suatu program imbalan e. The entity is a post-employment benefit plan
pasca-kerja untuk imbalan kerja dari salah for employee benefits of either the reporting
satu entitas pelapor atau entitas yang terkait entity or an entity related to the reporting
dengan entitas pelapor. Jika entitas pelapor entity. If the reporting entity is an entity that
adalah entitas yang menyelenggarakan organizes the program, then the sponsoring
program tersebut, maka entitas sponsor juga entity is also related to the reporting entity;
berelasi dengan entitas pelapor;
f. Entitas yang dikendalikan atau dikendalikan f. An entity that is controlled or jointly controlled
bersama oleh orang yang diidentifikasi by a person identified in number i);
sebagaimana dimaksud dalam angka i);
g. Orang yang diidentifikasi sebagaimana g. The person identified in (i)(a) has significant
dimaksud dalam angka (i) (a) memiliki pengaruh influence over the entity or is a member of the
signifikan atas entitas atau merupakan personil key management personnel of the entity (or of
manajemen kunci entitas (atau entitas induk a parent of the entity); or
dari entitas); atau
h. Entitas, atau anggota dari kelompok yang h. The entity, or a member of a group of which the
mana entitas merupakan bagian dari entity is a member, provides key management
kelompok tersebut, menyediakan jasa personil personnel services to the reporting entity or to
manajemen kunci kepada entitas pelapor atau a parent of the reporting entity.
kepada entitas induk dari entitas pelapor.
Nama Pihak Bertransaksi, Sifat Name of Transacting Parties, Nature
Hubungan Afiliasi, Sifat Transaksi, of Affiliate Relationship, Nature
serta Alasan Dilakukannya Transaksi of Transaction, and Reason for
Transaction
Transaksi pihak berelasi dilakukan berdasarkan Related party transactions are conducted based on
persyaratan yang disetujui oleh kedua belah pihak, terms agreed to by both parties, where such terms
di mana persyaratan tersebut mungkin tidak sama may not be the same as transactions conducted with
dengan transaksi yang dilakukan dengan pihak-pihak unrelated parties. Based on these provisions, the
yang tidak berelasi. Berdasarkan ketentuan tersebut, related parties and the nature of their relationship with
pihak-pihak berelasi dan sifat hubungannya dengan the Bank are described as follows:
Bank diuraikan sebagai berikut:
Sifat dari hubungan Pihak berelasi
Nature of relationship Related parties
Pemegang saham pengendali KB Kookmin Bank Co., Ltd.
Controlling shareholders
Dikendalikan/di bawah pengaruh signifikan salah satu pemegang PT Bank KB Bukopin Syariah
saham utama Bank
Controlled/under significant influence of one of the Bank’s major PT KB Bukopin Finance
shareholders Kookmin Bank Cambodia Plc.
Kookmin Bank China
KB Microfinance Myanmar
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Sifat dari hubungan Pihak berelasi
Nature of relationship Related parties
KB Bank Myanmar
Prasac Microfinance Institution
KB Securities
KBFG Securities America
KB Securities Hong Kong
KB Private Equity Fund Iii
KB Securities Vietnam Joint Stock Company
KBTS Technology Venture Private Equity Fund
KB-Sp Private Equity Fund Iv
KB Material And Parts No. 1
KB Fina Joint Stock Company
PT Valbury Capital Management
KB Valbury Sekuritas
KB Insurance
PT KB Insurance Indonesia
KB Claims Survey & Adjusting Co., Ltd
KB Sonbo Customer & Service
Leading Insurance Services, Inc.
KBFG Insurance (China) Co., Ltd
KB Golden Life Care Co., Ltd.
KB Healthcare Co., Ltd.
KB Kookmin Card
PT KB Financia Multi Finance (Kredit Plus)
KB Credit Information
KB Daehan Specialized Bank Plc.
KB J Capital Co., Ltd
I-Financing Leasing Plc.
KB Capital
PT Sunindo Kookmin Best Finance
KB Kolao Leasing Co., Ltd
KB Life Insurance
KB Life Partners
KB Asset Management
KB Asset Management Singapore PTe. Ltd.
Mangrove Master Fund
Mangrove Feeder Fund
KBam Shanghai Advisory Services Co., Ltd.
KB Real Estate Trust
KB Savings Bank
KB Investment
Kofc Value-Up Pef
FineKB Private Equity Fund No. 1
KB Bio Global Expansion Private Equity Fund No. 126
Laporan Tahunan 2025 Annual Report 223
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Transformation towards a Stronger Sustainable and Inclusive Growth
Sifat dari hubungan Pihak berelasi
Nature of relationship Related parties
KB-Badgers Future Mobility Esg Fund I
KB Data System
PT KB Data Systems Indonesia
PT Bank KB Bukopin Syariah
PT KB Bukopin Finance
Kookmin Bank Cambodia Plc.
Kookmin Bank China
KB Microfinance Myanmar
KB Bank Myanmar
Manajemen kunci yang sama
PT Kopelindo Infrastruktur Indonesia
Same key management
Manajemen dan karyawan kunci Direksi, Dewan Komisaris, Dewan Pengawas Syariah, dan Pejabat
Management and key employees Eksekutif
Board of Directors, Board of Commissioners, Sharia Supervisory Board,
and Executive Officers
Realisasi Transaksi Pihak Berelasi Realization of Related Party Transactions
Realisasi Transaksi Pihak Berelasi Tahun 2025-2024
Realization of Related Party Transactions in 2025-2024
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Uraian
2025 2024
Description
Aset
Assets
Giro pada Bank Lain
Current Accounts with Other Banks
KB Kookmin Bank - 10.585
Surat berharga yang Dimiliki
Marketable Securities
PT KB Finansia Multi Finance 105.000 -
Kredit yang Diberikan dan Pembiayaan/piutang Syariah-Bruto
Loans and Sharia Financing/Receivables-Gross
PT KB Finansia Multi Finance 200.000 249.989
PT Sunindo KB Finance 199.965 59.850
PT KB Valbury Sekuritas 100.000 -
Direksi, Dewan Komisaris, Dewan Pengawas Syariah dan Pejabat Eksekutif
333.819 30.144
Board of Directors, Board of Commissioners, Sharia Supervisory Board, and Executive Officers
Total Aset untuk Pihak Berelasi
938.784 350.568
Total Assets for Related Parties
Persentase terhadap Total Aset
1,05% 0,42%
Percentage to Total Assets
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Realisasi Transaksi Pihak Berelasi Tahun 2025-2024
Realization of Related Party Transactions in 2025-2024
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Uraian
2025 2024
Description
Liabilitas
Liabilities
Pinjaman yang Diterima
3.000.000 6.557.175
Borrowings
Simpanan dari Bank Lain
1.685.231 2.710.649
Deposits from Other Banks
Dana Pensiun Bank KB Bukopin
- -
Bank KB Bukopin Pension Fund
Tabungan
40.018 45.260
Savings Deposits
Deposito Berjangka
102.893 42.412
Time Deposits
Direksi, Dewan Komisaris, Dewan Pengawas Syariah dan Pejabat Eksekutif
7.963 28.211
Board of Directors, Board of Commissioners, Sharia Supervisory Board, and Executive Officers
Giro
781 3.203
Demand Deposits
Total Liabilitas untuk Pihak Berelasi
4.836.886 9.386.910
Total Liabilities for Related Parties
Persentase Terhadap total Liabilitas
5,92% 12,50%
Percentage to Total Liabilities
Pendapatan Bunga dan Syariah dari Pihak Berelasi
568 24.469
Interest and Sharia Income from Related Parties
Persentase terhadap Bunga dan Syariah
0,01% 0,45%
Percentage to Interest and Sharia Income
Pendapatan Operasional Lainnya
Other Operating Income
Pendapatan dan Komisi Lainnya dari Pihak Berelasi
- -
Other Income and Commissions from Related Parties
Persentase terhadap Pendapatan Operasional Lainnya
0,00% 0,00%
Percentage to Other Operating Income
Beban Bunga dan Syariah dari Pihak Berelasi
1.869 664
Interest Expense and Sharia Charges from Related Parties
Persentase terhadap Beban Bunga dan Syariah
0,04% 0,02%
Percentage to Interest and Sharia Income
Beban Operasional Lainnya
Other Operating Expenses
Gaji dan Tunjangan Karyawan, Pengurus dan Pejabat Eksekutif
51.744 58.740
Salaries and Benefits for Employees, Management, and Executive Officer
Persentase Terhadap Operasional Lainnya
2,42% 2,90%
Percentage to Other Operating Expenses
Penjelasan Mengenai Kewajaran Explanation Regarding Transaction
Transaksi Fairness
KB Bank melakukan transaksi dengan pihak berelasi secara KB Bank conducts transaction with related parties
substansial dengan persyaratan normal sebagaimana substantially with normal requirements as those
transaksi yang dilakukan dengan pihak tidak berelasi, conducted with unrelated parties, and is treated in
serta diperlakukan sesuai dengan Pernyataan Standar accordance with Statement of Financial Accounting
Akuntansi Keuangan (PSAK) 224 tentang Pengungkapan Standards (PSAK) 224 on Disclosures of Related Parties.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Pihak-Pihak Berelasi. Transaksi dengan pihak berelasi Transactions with related parties are conducted based
tersebut dilakukan berdasarkan harga pasar. on market prices.
Untuk transaksi antara KB Bank dengan Badan Usaha Transactions between KB Bank and State-Owned
Milik Negara (BUMN) diperlakukan sebagai transaksi Enterprises (SOEs) are treated as transactions with
dengan pihak berelasi sesuai dengan ketentuan PSAK related parties in accordance with PSAK 224.
224.
Pernyataan Direksi Terkait Prinsip Statement of Board of Directors
Transaksi yang Wajar Regarding the Arm’s Length Principle
Direksi berkomitmen memegang prinsip Arm’s Length The Board of Directors is committed to upholding
Principle (ALP) di mana merupakan prinsip yang mengatur the Arm’s Length Principle (ALP), which is a principle
bahwa apabila kondisi dalam transaksi yang dilakukan regulating that if the conditions in a transaction
antara pihak yang mempunyai Hubungan Istimewa conducted between parties with Special Relationship
sama atau sebanding dengan kondisi dalam transaksi are the same or comparable to the conditions in
yang dilakukan antara pihak yang tidak mempunyai a transaction conducted between with no Special
Hubungan Istimewa yang menjadi pembanding, maka Relationship as a comparison, then the price or profit
harga atau laba dalam transaksi yang dilakukan antara in the transaction conducted between parties with
pihak- pihak yang mempunyai Hubungan Istimewa harus Special Relationship must be the same as or within the
sama dengan atau berada dalam rentang harga atau range of the price or profit in the transaction conducted
laba dalam transaksi yang dilakukan antara pihak yang between parties with no Special Relationship. In
tidak mempunyai Hubungan Istimewa yang menjadi principle, based on the norm that the price or profit
pembanding. Pada prinsipnya, berdasarkan pada norma on transactions carried out with affiliated parties is
bahwa harga atau laba atas transaksi yang dilakukan determined by market forces, such transaction can
dengan pihak afiliasi ditentukan oleh kekuatan pasar, reflect a fair market value (FMV).
sehingga transaksi tersebut dapat mencerminkan harga
pasar yang wajar (Fair Market Value/FMV).
Peran Dewan Komisaris dan Komite The Role of the Board of
Audit dalam Memenuhi Prinsip Commissioners and the Audit
Transaksi yang Wajar Committee in Fulfilling the Arm’s
Length Principle
Dewan Komisaris bersama dengan Komite Audit The Board of Commissioners, together with the Audit
berkomitmen memegang prinsip Arm’s Length Principle Committee, is committed to upholding the Arm’s
(ALP). Mekanisme reviu KB Bank atas transaksi dengan Length Principle (ALP). KB Bank’s review mechanism
Pihak-pihak Berelasi dilakukan melalui proses audit for transactions with Related Parties is carried out
khususnya audit yang telah dilakukan oleh akuntan publik through audit process, specifically audit conducted
dan dipublikasikan, dimana mekanisme ini tertuang by public accountant and published, wherein this
dalam Pernyataan Standar Akuntansi Keuangan (PSAK) mechanism is stated in the Statement of Financial
224 tentang Pengungkapan Pihak-Pihak Berelasi. Pada Accounting Standards (PSAK) 224 on Disclosures of
prinsipnya, berdasarkan pada norma bahwa harga atau Related Parties. In principle, based on the norm that
laba atas transaksi yang dilakukan dengan pihak afiliasi the price or profit on transactions carried out with
ditentukan oleh kekuatan pasar, sehingga transaksi affiliated parties is determined by market forces, such
tersebut dapat mencerminkan harga pasar yang wajar transaction can reflect a fair market value (FMV).
(Fair Market Value/FMV).
Selama tahun 2025, KB Bank tidak memiliki pelanggaran Throughout 2025, KB Bank did not violate any laws nor
atas peraturan perundang-undangan terkait transaksi regulations related to transactions with related parties,
dengan pihak berelasi serta tidak terdapat transaksi and there were no transactions containing conflict of
yang mengandung benturan kepentingan. interest.
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Pemenuhan Peraturan dan Ketentuan Compliance with Related Regulations
Terkait and Provisions
Pemenuhan peraturan dan ketentuan terkait, yaitu Standar Compliance with related regulations and provisions,
Akuntansi Keuangan (SAK) di Indonesia dilakukan melalui namely Financial Accounting Standards (SAK) in
upaya pengungkapan Pernyataan Standar Akuntansi Indonesia is carried out through efforts to disclose the
Keuangan (PSAK) 224 tentang Pengungkapan Pihak- Financial Accounting Standards Statement (PSAK) 224
Pihak Berelasi dalam Laporan Keuangan KB Bank tahun on Disclosures of Related Parties in KB Bank’s 2025
2025 yang telah diaudit oleh Kantor Akuntan Publik (KAP) Financial Statements which have been audited by
Mirawati Sensi Idris. Seluruh transaksi yang dilakukan Public Accounting Firm (KAP) Mirawati Sensi Idris. All
dengan pihak-pihak berelasi, baik dilakukan dengan transactions carried out with related parties, whether
kondisi dan persyaratan dengan pihak ketiga maupun carried out with conditions and requirements with third
tidak, diungkapkan pada laporan keuangan. parties or not, are disclosed in the financial statements.
Perubahan Peraturan Perundang-Undangan
yang Berpengaruh Signifikan terhadap
Perusahaan
Amendments to Laws and Regulations that Significantly Affect The Company
KB Bank melakukan kajian terhadap peraturan baru KB Bank reviews the new regulations and amendments
maupun amandemen dari peraturan yang telah ada to the existing regulations to identify the potential
sebelumnya untuk mengidentifikasi dampak yang impact of these changes and the Bank’s compliance
mungkin ditimbulkan dari perubahan ketentuan tersebut with such regulations. Explanation of the regulations
dan kepatuhan Bank terhadap peraturan tersebut. and amendments effective throughout 2025 and their
Penjelasan tentang peraturan dan perubahannya yang impact on the Bank’s performance is as follows:
efektif berlaku di sepanjang tahun 2025 dan dampaknya
terhadap kinerja Bank adalah sebagai berikut:
Peraturan Perundang-undangan Pokok Perubahan Dampak Bagi Perusahaan Upaya Mitigasi
No.
Laws and Regulations Key Amendments Impact to the Company Mitigation Efforts
1 • POJK Nomor 18 Tahun 2025 Penyatuaan dan penguatan ketentuan Berdampak Kuantitatif dan Mensosialisasikan ke
tentang Transparansi dan laporan, perubahan jenis dan struktur Kualitatif unit terkait, melakukan
Publikasi Laporan Bank laporan, penguatan tugas tanggung Quantitative and pemetaan ulang terhadap
• SEOJK Nomor 29 Tahun 2025 jawab Direksi dan Dewan Komisaris Qualitative Impacts kewajiban pelaporan, dan
Tentang Transparansi & Publikasi Unification and strengthening of memastikan pelaksanaan
Laporan Bank Umum Konvensional reporting provisions, changes kewajiban regulator
• POJK No. 18 of 2025 on to report types and structures, Disseminating information
Transparency and Publication of strengthening the duties and to relevant units, remapping
Bank Reports responsibilities of the Board reporting obligations, and
• SEOJK No. 29 of 2025 on of Directors and Board of ensuring compliance with
Transparency and Publication of Commissioners regulatory obligations
Conventional Commercial Bank
Reports
2 POJK Nomor 19 Tahun 2025 Bank wajib memberikan kemudahan Berdampak Kuantitatif dan Mensosialisasikan ke unit
tentang Kemudahan Akses Akses pembiayaan UMKM Kualitatif terkait dan memastikan
Pembiayaan Kepada Usaha Mikro, The Bank is required to provide easy Quantitative and pelaksanaan kewajiban
Kecil, dan Menengah access to financing for MSMEs Qualitative Impacts regulator
POJK No. 19 of 2025 on Ease of Disseminating information
Access to Financing for Micro, to relevant units and
Small, and Medium Enterprises ensuring compliance with
regulatory obligations
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Transformation towards a Stronger Sustainable and Inclusive Growth
Peraturan Perundang-undangan Pokok Perubahan Dampak Bagi Perusahaan Upaya Mitigasi
No.
Laws and Regulations Key Amendments Impact to the Company Mitigation Efforts
3 • POJK Nomor 22 Tahun 2025 Penyerdehanaan jenis laporan Bank, Berdampak Kualitatif dan Mensosialisasikan ke
tentang Pelaporan Bank Umum penyesuaian jenis laporan, penguatan kuantitatif unit terkait, melakukan
Melalui Sistem Pelaporan penanggung jawabn pelaporan Bank Qualitative and pemetaan ulang terhadap
Otoritas Jasa Keuangan Simplification of Bank report quantitative impacts kewajiban pelaporan, dan
• SEOJK Nomor 31 Tahun 2025 types, adjustment of report types, memastikan pelaksanaan
tentang Pelaporan Bank Umum strengthening of those responsible kewajiban regulator
Konvensional Melalui Sistem for bank reporting Disseminating information
Pelaporan Otoritas Jasa to relevant units, remapping
Keuangan reporting obligations, and
• POJK No. 22 of 2025 on ensuring compliance with
Commercial Bank Reporting regulatory obligations
through the Financial Services
Authority Reporting System
• SEOJK No. 31 of 2025 on
Conventional Commercial Bank
Reporting Through the Financial
Services Authority Reporting
System
4 POJK Nomor 24 Tahun 2025 Klasifikasi status rekening, Berdampak Kualitatif Mensosialisasikan ke unit
tentang Pengelolaan Rekening Pada standarisasi pengelolaan rekening Qualitative Impact terkait
Bank Umum nasabah, dan penguatan pelindungan Disseminating information
POJK No. 24 of 2025 on Account nasabah to relevant units
Management in Commercial Banks Account status classification,
standardization of customer account
management, and strengthening
customer protection
5 PBI Nomor 4 Tahun 2025 tentang Penguatan manajemen risiko dan Berdampak Kualitatif Mensosialisasikan ke unit
Kebijakan Sistem Pembayaran pelindungan konsumen dalam Qualitative Impact terkait dan memastikan
PBI No. 4 of 2025 on Payment penyelenggaraan system pembayaran pelaksanaan kewajiban
System Policy Strengthening risk management and regulator
consumer protection in payment Disseminating information
system implementation to relevant units and
ensuring compliance with
regulatory obligations
6 SEOJK Nomor 14/SEOJK.03/2025 Penguatan peran Direksi dan Dewan Berdampak kualitatif Mensosialisasikan ke unit
tentang Penerapan Tata Kelola Bagi Komisaris, penguatan pengaturan Qualitative Impact terkait dan Memperbaharui
Bank Umum terkait benturan kepentingan, dan kebijakan
SEOJK No. 14/SEOJK.03/2025 on penyempurnaan penilaian sendiri (self Disseminating information
Governance Implementation for assessment) tata kelola to relevant units and
Commercial Banks Strengthening the role of the updating policies
Board of Directors and Board of
Commissioners, strengthening
regulations related to conflicts of
interest, and improving governance
self-assessments
7 PADG Nomor 14 Tahun 2025 Penyempurnaan mekanisme Berdampak Kualitatif Mensosialisasikan ke unit
tentang Perubahan Kedua atas transaksi dan operasional BI-Fast Qualitative Impact terkait dan Memperbaharui
Peraturan Anggota Dewan dan penguatan manajemen risiko dan kebijakan
Gubernur Nomor 17 Tahun 2023 keamanan system Disseminating information
tentang Penyelenggaraan Bank Improving BI-Fast transaction to relevant units and
Indonesia-Fast Payment and operational mechanisms and updating policies
PADG No. 14 of 2025 on the strengthening risk management and
Second Amendment to the Board system security
of Governors’ Regulation No. 17
of 2023 on the Implementation of
Bank Indonesia-Fast Payment
8 PBI Nomor 10 Tahun 2025 tentang Penguatan kerangka pengaturan Berdampak Kualitatif Mensosialisasikan ke
Pengaturan Industri Sistem industry system pembayaran, Qualitative Impact unit kerja terkait dan
Pembayaran penguatan manajemen risiko dan tata memastikan pelaksanaan
PBI No. 10 of 2025 on Regulation of kelola serta pelindungan konsumen kewajiban regulator
the Payment System Industry dan keamanan transaksi dalam Disseminating information
system pembayaran to relevant work units
Strengthening the regulatory framework and ensuring the
for payment system industry, implementation of
strengthening risk management and regulatory obligations
governance, as well as consumer
protection and transaction security in the
payment system
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Perubahan Kebijakan Akuntansi dan
Dampaknya Terhadap Perusahaan
Amendments to Accounting Policies and Their Impact on The Company
Salah satu indikator laporan keuangan yang baik One indicator of sound and accountable financial
dan dapat dipertanggungjawabkan adalah laporan reporting is reporting that complies with all accounting
yang sesuai dengan seluruh kebijakan akuntansi policies relevant to the Bank’s business. Therefore,
yang relevan dengan bisnis Bank. Oleh karena itu, KB KB Bank is committed to complying with all financial
Bank berkomitmen untuk mematuhi seluruh standar accounting standards, especially with new or amended
akuntansi keuangan terutama pada kebijakan baru atau policies.
perubahan kebijakan.
Penerapan dari amandemen standar berikut, yang The adoption of these amendments standards, which
relevan bagi KB Bank dan berlaku efektif mulai 1 Januari are relevant to KB Bank and effective beginning on
2025, tidak menimbulkan perubahan substansial January 1, 2025, did not result in substantial changes
terhadap kebijakan akuntansi KB Bank dan pengaruh to KB Bank’s accounting policies and had no material
yang material atas jumlah yang dilaporkan atas tahun effect on the amounts reported for the current or prior
berjalan atau tahun sebelumnya. fiscal year.
1. Kerangka Standar Pelaporan Keuangan Indonesia 1. The Indonesian Financial Reporting Standards
(“KSPKI”) dan perubahan nomor PSAK dan ISAK Framework (“KSPKI”) and amendments to PSAK
dalam Standar Akuntansi Keuangan Indonesia and ISAK numbers in the Indonesian Financial
(sebelumnya Standar Akuntansi Keuangan), Accounting Standards (formerly Financial
berlaku efektif tanggal 1 Januari 2025. KSPKI Accounting Standards), effective as of January 1,
mengatur pilar SAK yang berlaku di Indonesia, 2025. KSPKI regulates the pillars of SAK applicable
kriteria, dan perpindahan antar pilar SAK, in Indonesia, criteria, and transfers between SAK
sedangkan perubahan nomor mengatur ketentuan pillars, while changes in numbers regulate the
penomoran PSAK dan ISAK yang mengacu pada provisions for numbering PSAK and ISAK that refer
IFRS Accounting Standards, standar akuntansi to IFRS Accounting Standards, local accounting
lokal, dan standar akuntansi syariah; standards, and sharia accounting standards;
2. Amandemen PSAK 201: “Penyajian Laporan 2. Amendment to PSAK 201: “Presentation of
Keuangan” terkait klasifikasi liabilitas sebagai Financial Statements” related to the classification
jangka pendek atau jangka panjang; of liabilities as short-term or long-term;
3. Amandemen PSAK 116: “Sewa” terkait liabilitas 3. Amendment to PSAK 116: “Leases” related to lease
sewa pada transaksi jual dan sewa-balik; liabilities in sale and leaseback transactions;
4. Amandemen PSAK 207 dan PSAK 107 terkait 4. Amendments to PSAK 207 and PSAK 107 related to
“Pengaturan Pembiayaan Pemasok”; dan “Supplier Financing Arrangements”; and
5. Amandemen PSAK 409: “Akuntansi Zakat, Infak, 5. Amendment to PSAK 409: “Accounting for Zakat,
dan Sedekah” dan PSAK 401: “Penyajian Laporan Infaq, and Sadaqoh” and PSAK 401: “Presentation
Keuangan Syariah”. of Sharia Financial Statements”.
Implementasi dari standar-standar tersebut tidak The implementation of these standards does not have
memiliki dampak yang signifikan terhadap jumlah yang a significant impact on the amounts reported in the
dilaporkan di periode berjalan atau tahun sebelumnya. current period or the previous year.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Derivatif Dan Fasilitas Lindung Nilai
Derivatives and Hedging Facilities
Pada tanggal 31 Desember 2025 dan 2024 terdapat As of December 31, 2025, and 2024, there were
tagihan dan liabilitas derivatif dengan rincian transaksi derivative receivables and payables with transaction
sebagai berikut: details as follows:
Transaksi Derivatif atas Swap Mata Uang Asing
Derivative Transactions on Foreign Currency Swaps
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Pihak Nilai Nilai Tagihan Liabilitas Tagihan Liabilitas
Parties Kontrak wajar Derivatif Derivatif Nilai Kontrak Nilai wajar Derivatif Derivatif
Contract Fair Derivative Derivative Contract Value Fair value Derivative Derivative
Value value Receivables Payables Receivables Payables
Pihak Ketiga
Third Parties
Transaksi Swap mata uang asing:
Foreign currency swap transactions:
Dolar Amerika Serikat
2.833.227 (1.516) 3.613 (5.129) 2.414.892 8.413 12.054 (3.641)
United States Dollar
Dolar Singapura 8.338 (37) - (37) - - - -
Won Korea 5.003 59 59 - - - - -
Jumlah
2.846.568 (1.494) 3.672 (5.166) 2.414.892 8.413 12.054 (3.641)
Total
Tingkat Kesehatan Perusahaan
Company Soundness Level
Dalam melakukan penilaian atas tingkat kesehatan In assessing the Company’s soundness level, KB Bank
perusahaan, KB Bank berpedoman pada Peraturan adheres to OJK Regulation No. 4/POJK.03/2016 on the
OJK No. 4/POJK.03/2016 tentang Penilaian Tingkat Assessment of the Soundness Level of Commercial
Kesehatan Bank Umum menggunakan pendekatan Banks by using Risk-based bank rating approach.
risiko (Risk-based bank rating). Pengukuran tingkat The Bank’s soundness level is measured based on
kesehatan Bank dilakukan berdasarkan risiko dan the Bank’s risks and performance, which are outlined
kinerja Bank, yang dijabarkan dalam 4 (empat) faktor, in 4 (four) factors, namely: Risk Profile, Corporate
yaitu: Profil Risiko, Tata Kelola Perusahaan, Rentabilitas Governance, Earnings, and Capital.
(Earnings), dan Permodalan (Capital).
Dari hasil self assessment profil risiko triwulanan yang Based on the results of the quarterly risk profile
disampaikan kepada Otoritas Jasa Keuangan, untuk self-assessment submitted to the Financial Services
posisi Desember 2025, risiko Bank secara keseluruhan Authority, for the position of December 2025, the
berada pada tingkat risiko PK-2. Peringkat ini Bank’s overall risk was at PK-2 risk level. This rating
menunjukkan bahwa kondisi Bank secara umum sehat indicates that the Bank is generally sound and can
dan dapat melanjutkan bisnisnya di tengah berbagai continue its business amid various significant negative
pengaruh negatif yang signifikan akibat perubahan impacts resulting from changes in business conditions
kondisi bisnis dan faktor eksternal lainnya. and other external factors.
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Informasi Kelangsungan Usaha
Business Continuity Information
Hal-hal yang Berpotensi Berpengaruh Matters that Potentially Have a Significant
Signifikan terhadap Kelangsungan Impact on the Bank’s Business Continuity
Usaha Bank pada Tahun Buku Terakhir in the Last Fiscal Year
Sepanjang tahun buku terakhir, manajemen telah During the most recent financial year, management has
mengidentifikasi beberapa faktor eksternal dan internal identified several external and internal factors that may
yang berpotensi memengaruhi kelangsungan usaha, potentially affect business continuity, including:
antara lain:
1. Fluktuasi suku bunga dan nilai tukar yang dapat 1. Fluctuations in interest rates and exchange rates,
mempengaruhi biaya dana dan kualitas kredit. which may impact funding costs and credit quality.
2. Perubahan regulasi di sektor perbankan yang 2. Changes in the dynamic banking regulatory
dinamis, termasuk kebijakan makroprudensial dan environment, including macroprudential policies
standar akuntansi. and accounting standards.
3. Risiko operasional terkait adopsi teknologi digital 3. Operational risks related to digital technology
dan ancaman keamanan siber. adoption and cybersecurity threats.
4. Perkembangan ekonomi makro yang mempengaruhi 4. Macroeconomic developments that affect
daya bayar debitur. borrowers’ repayment capacity.
Namun, manajemen telah menyusun langkah-langkah However, management has implemented mitigation
mitigasi, seperti diversifikasi pendanaan, penguatan measures, such as funding diversification, strengthening
early warning system kredit, peningkatan infrastruktur the credit early warning system, enhancing information
teknologi informasi, serta pengujian skenario stres technology infrastructure, and conducting regular stress
secara berkala. Atas dasar itu, manajemen menyatakan testing scenarios. Based on these measures, management
bahwa tidak terdapat ketidakpastian material yang has stated that there are no material uncertainties that
dapat menimbulkan keraguan signifikan terhadap would raise significant doubt regarding the Bank’s ability
kemampuan Bank untuk melanjutkan usahanya. to continue as a going concern.
Assessment Manajemen atas Hal- Management’s Assessment of Matters
hal yang Berpengaruh Signifikan that Potentially Have a Significant
terhadap Kelangsungan Usaha Impact on Business Continuity
Manajemen KB Bank telah melakukan penilaian secara The management of KB Bank has conducted periodic
periodik dan komprehensif atas kemampuan Bank and comprehensive assessments of the Bank’s ability
dalam mempertahankan kelangsungan usahanya to maintain its going concern over the next twelve
(going concern) untuk periode dua belas bulan ke months, taking into account its financial condition,
depan, mengacu pada kondisi keuangan, likuiditas, liquidity, capital adequacy, and cash flow projections.
permodalan, serta proyeksi arus kas. Berdasarkan Based on this assessment, management is of the
penilaian tersebut, manajemen berkeyakinan bahwa view that the Bank has sufficient resources, including
Bank memiliki sumber daya yang memadai, termasuk a capital adequacy ratio (CAR) above the regulatory
rasio kecukupan modal (CAR) di atas ketentuan minimum, a business plan that is adaptable to
minimum, rencana bisnis yang adaptif terhadap macroeconomic dynamics, and strong support from its
dinamika ekonomi makro, serta dukungan pemegang controlling shareholder.
saham pengendali yang solid.
Laporan Tahunan 2025 Annual Report 231
PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
Asumsi yang Digunakan Manajemen Assumptions Used by Management in
dalam Melakukan Assessment Conducting Assessments
Beberapa faktor yang menjadi pertimbangan Several factors considered by management in
manajemen dalam melakukan asesmen terhadap conducting assessments of business continuity include
kelangsungan usaha meliputi, kinerja Keuangan, financial performance, liquidity, solvency, internal
likuiditas, solvabilitas, masalah Internal, dan perkara issues, and legal cases. Regarding the geopolitical
Hukum. Terkait dampak geopolitik perang Rusia- impact of Russia-Ukraine war, heating up situation in the
Ukraina, situasi yang memanas di Timur Tengah, hingga Middle East, and trade war between major countries,
perang dagang negara-negara besar, manajemen management will continue to monitor these matters
akan terus memantau hal ini dan mengatasi risiko dan and address the risks and uncertainties related to them
ketidakpastian terkait hal ini di masa mendatang. Hal in the future. This includes the following aspects:
tersebut meliputi berbagai aspek sebagai berikut:
1. Aspek keuangan 1. Financial aspects
a. Membandingkan saldo-saldo realisasi tahun a. Comparing the 2025 realization balances with
2025 dengan Laporan Keuangan yang telah the audited Financial Statements; and
diaudit; serta
b. Menghitung kembali persentase fluktuasi b. Recalculating the percentage fluctuations
yang dilaporkan oleh Manajemen antara reported by Management between the 2025
saldo-saldo aktual tahun 2025 dengan target actual balances with the 2025 budget/RKAP
anggaran/RKAP tahun 2025 dan saldo-saldo targets and the 2024 actual balances.
aktual tahun 2024.
2. Perkembangan usaha KB Bank 2. KB Bank’s business development
a. Membandingkan informasi keuangan tahun a. Comparing the 2024 and 2025 financial
2024 dan 2025 dengan Laporan Keuangan information with the audited Financial
yang telah diaudit; serta Statements; and
b. Melakukan perhitungan ulang dan b. Recalculating and comparing the 2024 and
membandingkan informasi rasio keuangan 2025 financial ratio information.
tahun 2024 dan 2025.
Aspek Perpajakan
Tax Aspects
Publikasi Pembayaran Pajak Tax Payment Publication
Kepatuhan dalam pembayaran pajak serta penerapan Compliance with tax payments and the implementation
Tata Kelola Perusahaan yang Baik memiliki peran of Corporate Governance play a crucial role in
krusial dalam kontribusi bank terhadap negara. Dengan the bank’s contribution to the nation. By ensuring
memastikan kepatuhan terhadap regulasi perpajakan compliance with tax regulations and transparency in
serta transparansi dalam pengelolaan manajemen, management, banks can ensure that their contributions
bank dapat memastikan bahwa kontribusinya tidak are not limited to certain products, but are spread more
terbatas pada produk tertentu, tetapi tersebar evenly. This matter has the potential to increase more
secara lebih merata. Hal ini berpotensi meningkatkan stable and sustainable fee-based income for banks,
pendapatan berbasis fee yang lebih stabil dan while also supporting infrastructure development
berkelanjutan bagi bank, sekaligus turut mendukung and the provision of public services funded by the
pembangunan infrastruktur serta penyediaan layanan government. Thus, in addition to fulfilling its corporate
publik yang dibiayai oleh pemerintah. Dengan demikian, social responsibility, banks also play a role in driving
selain memenuhi tanggung jawab sosial perusahaan, sustainable economic growth.
bank juga berperan dalam mendorong pertumbuhan
ekonomi yang berkelanjutan.
232 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Pembayaran Pajak Tax Payments
Kontribusi kepada negara diwujudkan KB Bank dengan Contribution to the nation is demonstrated by KB
kepatuhannya dalam membayar pajak. Per 31 Desember Bank through its compliance with tax payments. As of
2025, jenis dan besaran pajak yang dibayarkan KB December 31, 2025, the types and amounts of taxes
Bank adalah sebagai berikut: paid by KB Bank are as follows:
Pemenuhan Pembayaran Pajak Tahun 2024-2025
Tax Payment Fulfillment in 2024-2025
dalam Rupiah penuh, kecuali dinyatakan lain
in full Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Jenis Pajak
2025 2024
Type of Tax Nominal Persentase
(Rp) Percentage
(IDR) (%)
PPh Badan
- - - -
Corporate Income Tax
PPh Perorangan
88.097.632.433 77.115.524.312 10.982.108.121 14,24
Individual Income Tax
PPN
14.535.951.271 16.851.268.534 (2.315.317.263) (13,74)
VAT
Pajak Lainnya:
Other Taxes:
PPh Pasal 23
15.740.489.534 11.669.450.943 4.071.038.591 34,89
Income Tax Article 23
PPh Pasal 26
69.417.642.630 100.380.021.542 (30.962.378.912) (30,85)
Income Tax Article 26
PPh Pasal 4 ayat 2
413.767.768.278 379.076.094.747 34.691.673.530 9,15
Income Tax Article 4 paragraph 2
Lainnya (Materai)
213.200.000 1.748.852.000 (1.535.652.000) (87,81)
Other (Revaluation)
Jumlah Pembayaran Pajak
601.772.684.146 586.841.212.078 14.931.472.067 2,54
Total Tax Payment
Sesuai tabel di atas, KB Bank memberikan kontribusi According to the table above, KB Bank contributed
kepada negara melalui pembayaran pajak pada tahun IDR 601,772,684,146 billion to the state through tax
2025 sebesar Rp601.772.684.146 miliar, meningkat payments in 2025, a increase of 2.54% compared to
sebesar 2,54% dibandingkan tahun 2024, yang sebesar IDR 586.84 billion in 2024.
Rp586,84 miliar.
Laporan Tahunan 2025 Annual Report 233
PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
Dampak Perubahan Suku Bunga Terhadap
Kinerja Bank
The Impact of Interest Rate Changes on Bank Performance
Selama tahun 2025, KB Bank secara konsisten Throughout 2025, KB Bank has consistently managed
mengelola tingkat suku bunga kredit dan dana nasabah lending and deposit interest rates in a prudent
secara prudent dengan mempertimbangkan dinamika manner, taking into account liquidity market dynamics,
likuiditas pasar, arah kebijakan suku bunga Bank the direction of Bank Indonesia’s policy rate, and
Indonesia, serta kondisi persaingan industri perbankan. competitive conditions in the banking industry. In
Dalam menjaga struktur pendanaan yang sehat dan maintaining a sound and sustainable funding structure,
berkelanjutan, Bank terus mengoptimalkan komposisi the Bank continues to optimize its low-cost funding
dana murah (CASA) sekaligus memastikan penetapan composition (CASA) while ensuring that deposit
suku bunga simpanan tetap kompetitif bagi nasabah. interest rates remain competitive for customers.
Di sisi penyaluran kredit, kebijakan suku bunga kredit On the lending side, loan pricing policies are set
ditetapkan secara selektif dengan memperhatikan selectively by considering the cost of funds, debtor
biaya dana, profil risiko debitur, serta kebutuhan risk profiles, and the need to maintain margins and
untuk menjaga margin dan kualitas aset. Pendekatan asset quality. This approach enables KB Bank to
ini memungkinkan KB Bank untuk terus mendorong continuously drive quality financing growth while
pertumbuhan pembiayaan yang berkualitas sekaligus preserving fundamental resilience amid challenging
mempertahankan ketahanan fundamental di tengah economic conditions.
dinamika ekonomi yang menantang.
Larangan, Batasan dan/atau Hambatan
Signifikan untuk Melakukan Transfer Dana
Antara Bank dan Entitas Lain Dalam Suatu
Kelompok Usaha
Prohibitions, Limitations, and/or Significant Obstacles to Transferring Funds Between Banks and
Other Entities in A Business Group
Sebagai bagian dari penerapan prinsip kehati-hatian As part of prudent principles implementation in
dalam kegiatan usaha, KB Bank telah menetapkan business activities, KB Bank has established policies
kebijakan yang mengatur batasan transfer dana governing fund transfer limits to ensure security and
guna memastikan keamanan dan kepatuhan. Adapun compliance. These provisions are as follows:
ketentuan tersebut adalah sebagai berikut:
1. KB Bank tidak memiliki batasan di dalam prosedur 1. KB Bank has no limitations in its operational
operasional terkait transfer dana nasabah baik procedures related to customer fund transfers,
transfer masuk maupun transfer keluar antar both incoming and outgoing transfers between
bank dan entitas lain dalam satu kelompok banks and other entities in one business group.
usaha. Jumlah dan nilai transaksi mengacu pada The number and value of transactions refer to the
ketentuan regulator mengenai Batas Maksimum regulator’s provisions regarding Legal Lending
Pemberian Kredit (BMPK); serta Limit (LLL); and
2. KB Bank mengacu pada regulasi BMPK terkait 2. KB Bank refers to the LLL regulations related to
dengan transaksi untuk penempatan antar Bank transactions for inter-Bank placement from KB
dari KB Bank ke Bank Lain dan Entitas dalam satu Bank to Other Banks and Entities in one business
kelompok usaha. group.
234 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Kinerja Entitas Anak
Performance of Subsidiaries
Dalam struktur bisnisnya, KB Bank memiliki 2 (dua) In its business structure, KB Bank has 2 (two)
Entitas Anak, yaitu PT Bank KB Bukopin Syariah dan PT Subsidiaries: PT Bank KB Bukopin Syariah and PT KB
KB Bukopin Finance. Namun demikian, dalam laporan Bukopin Finance. However, in KB Bank’s consolidated
keuangan konsolidasian KB Bank, hanya PT Bank KB financial statements, only PT Bank KB Bukopin Syariah
Bukopin Syariah yang dikonsolidasikan. Penjelasan is consolidated. Further explanation regarding the
lebih lanjut mengenai Entitas Anak disajikan pada Subsidiaries is presented in the Profile section of this
bagian Profil dalam Laporan Tahunan ini. Adapun Annual Report. The financial performance of KB Bank’s
kinerja keuangan Entitas Anak KB Bank pada tahun Subsidiaries in 2025 and 2024 is described as follows:
2025 dan 2024 diuraikan sebagai berikut:
PT Bank KB Bukopin Syariah PT Bank KB Bukopin Syariah
Kinerja Keuangan PT Bank KB Bukopin Syariah Tahun 2024-2025
Financial Performance of PT Bank KB Bukopin Syariah in 2024-2025
Dalam miliar rupiah, kecuali dinyatakan lain
In billion Rupiah, unless otherwise stated
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nominal Persentase
(Rp) Percentage
(IDR) (%)
Aset
9.334,7 8.644,9 689,8 7,98
Assets
Liabilitas
8.542,0 7.864,5 677,5 8,62
Liabilities
Ekuitas
792,7 780,4 12,3 1,57
Equity
Laba Bersih
12,2 11,2 1,0 9,04
Net Profit
PT KB Bukopin Finance PT KB Bukopin Finance
Pada 1 Juli 2025, berdasarkan perjanjian jual beli, On July 1, 2025, KB Bank divested its stake in PT
KB Bank telah melepaskan 85% kepemilikan saham KB Bukopin Finance. This transaction is part of KB
pada PT KB Bukopin Finance. Transaksi ini merupakan Bank’s strategic initiative to strengthen its focus on
bagian dari inisiatif strategis KB Bank untuk memperkuat core business, optimize its subsidiary portfolio, and
fokus pada bisnis inti, mengoptimalkan portofolio sustainably improve its capital structure.
entitas anak, serta meningkatkan struktur permodalan
secara berkelanjutan.
Laporan Tahunan 2025 Annual Report 235
PT Bank KB Indonesia Tbk
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05
Page 237
Manajemen
Risiko
Risk Management
Page 238
Transformation towards a Stronger Sustainable and Inclusive Growth
Laporan Publikasi Eksposur Risiko dan
Permodalan
Publication Risk Exposure and Capitalization Report
Umum General
Laporan Ukuran Utama (Key Metrics) Consolidated Key Metrics Report
Konsolidasi
PT Bank KB Indonesia Tbk
Tanggal Laporan: 31 Desember 2025 | Report Date: December 31, 2025
dalam jutaan Rupiah | in millions of Rupiah
a a b c d
T T-3 T-1 T-2 T-3
Deskripsi (31 Desember (30 September (30 Juni 2025) (31 Maret 2025) (31 Desember
No.
Description 2025) 2025) (June 30, 2025) (March 31, 2025) 2024)
(December 31, (September 30, (December 31,
2025) 2025) 2024)
Konsolidasi
Consolidation
Modal yang Tersedia (nilai)
Available Capital (value)
Modal Inti Utama (CET1)
1 4.571.589,97 5.386.937,32 5.005.851,00 5.468.344,00 5.401.051,57
Common Equity Tier (CET1)
Modal Inti (Tier 1)
2 7.571.589,97 8.386.937,32 8.005.851,00 5.468.344,00 5.401.051,57
Core Capital (Tier 1)
Total Modal
3 8.731.437,15 9.352.139,24 9.029.291,00 9.542.914,00 9.500.298,20
Total Capital
Aset Tertimbang Menurut Risiko (Nilai)
Risk Weighted Assets (Value)
Total Aset Tertimbang Menurut Risiko
4 (ATMR) 51.202.975,34 52.195.962,07 50.828.639,00 48.872.307,00 47.444.648,23
Total Risk Weighted Assets (RWA)
Rasio Modal berbasis Risiko dalam bentuk persentase dari ATMR
Risk Based Capital Ratio in the form of percentage of RWA
Rasio CET1 (%)
5 8,93% 10,32% 9,85% 11,19% 11,38%
CET1 Ratio (%)
Rasio Tier 1 (%)
6 14,79% 16,07% 15,75% 11,19% 11,38%
Tier 1 Ratio (%)
Rasio Total Modal (%)
7 17,05% 17,92% 17,76% 19,53% 20,02%
Total Capital Ratio (%)
Tambahan CET1 yang berfungsi sebagai buffer dalam bentuk persentase dari ATMR
Additional CET1 functioning as a buffer in the form of a percentage of RWA
Capital conservation buffer (2,5% dari
ATMR) (%)
8 2,50% 2,50% 2,50% 2,50% 2,50%
Capital conservation buffer (2.5% of
RWA) (%)
Countercyclical Buffer (0 – 2,5% dari
ATMR) (%)
9 0,00% 0,00% 0,00% 0,00% 0,00%
Countercyclical Buffer (0 – 2.5% of
RWA) (%)
Capital Surcharge untuk Bank
Sistemik (1% - 2,5%) (%)
10 0,00% 0,00% 0,00% 0,00% 0,00%
Capital Surcharge for Systemic Banks
(1%–2.5%) (%)
238 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
a a b c d
T T-3 T-1 T-2 T-3
Deskripsi (31 Desember (30 September (30 Juni 2025) (31 Maret 2025) (31 Desember
No.
Description 2025) 2025) (June 30, 2025) (March 31, 2025) 2024)
(December 31, (September 30, (December 31,
2025) 2025) 2024)
Total CET1 sebagai buffer (Baris 8 +
Baris 9 + Baris 10)
11 2,50% 2,50% 2,50% 2,50% 2,50%
Total CET1 as Buffer (Line 8 + Line 9
+ Line 10)
Komponen CET1 untuk buffer
12 4,43% 5,82% 5,35% 5,19% 5,38%
CET1 Components for Buffer
Rasio pengungkit sesuai Basel III
Leverage Ratio in accordance with Basel III
Total Eksposur
13 87.967.150,00 88.154.288,00 83.092.060,00 83.732.168,00 81.790.804,80
Total Exposure
Nilai Rasio Pengungkit, termasuk
dampak dari penyesuaian terhadap
pengecualian sementara atas
penempatan giro pada Bank Indonesia
dalam rangka memenuhi ketentuan
GWM (jika ada)
14 8,61% 9,51% 9,63% 6,53% 6,60%
Leverage Ratio Value, including
the impact of adjustments related
to the temporary exemption on
current account placements with
Bank Indonesia in order to meet the
Minimum Statutory Reserve (if any)
Nilai Rasio Pengungkit, tidak termasuk
dampak dari penyesuaian terhadap
pengecualian sementara atas
penempatan giro pada Bank Indonesia
dalam rangka memenuhi ketentuan
GWM (jika ada)
14b 8,61% 9,51% 9,63% 6,53% 6,60%
Leverage Ratio Value, excluding
the impact of adjustments related
to the temporary exemption on
current account placements with
Bank Indonesia in order to meet the
Minimum Statutory Reserve (if any)
Nilai Rasio Pengungkit, termasuk
dampak dari penyesuaian terhadap
pengecualian sementara atas
penempatan giro pada Bank
Indonesia dalam rangka memenuhi
ketentuan GWM (jika ada), yang telah
memasukkan nilai rata-rata dari nilai
tercatat aset Securities Financing
Transaction (SFT) secara gross
14c Leverage Ratio Value, including 8,61% 9,51% 9,63% 6,53% 6,60%
the impact of adjustments related
to the temporary exemption on
current account placements with
Bank Indonesia in order to meet the
Minimum Statutory Reserve (if any),
incorporating the average carrying
amount of Securities Financing
Transaction (SFT) assets on a gross
basis
Laporan Tahunan 2025 Annual Report 239
PT Bank KB Indonesia Tbk
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Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah | in millions of Rupiah
a a b c d
T T-3 T-1 T-2 T-3
Deskripsi (31 Desember (30 September (30 Juni 2025) (31 Maret 2025) (31 Desember
No.
Description 2025) 2025) (June 30, 2025) (March 31, 2025) 2024)
(December 31, (September 30, (December 31,
2025) 2025) 2024)
Nilai Rasio Pengungkit, tidak
termasuk dampak dari penyesuaian
terhadap pengecualian sementara
atas penempatan giro pada Bank
Indonesia dalam rangka memenuhi
ketentuan GWM (jika ada), yang telah
memasukkan nilai rata-rata dari nilai
tercatat aset SFT secara gross
14d 8,61% 9,51% 9,63% 6,53% 6,60%
Leverage Ratio Value, excluding
the impact of adjustments related
to the temporary exemption on
current account placements with
Bank Indonesia in order to meet the
Minimum Statutory Reserve (if any),
incorporating the average carrying
amount of SFT assets on a gross basis
Rasio Kecukupan Likuiditas (LCR)
Liquidity Coverage Ratio (LCR)
Total Aset Likuid Berkualitas Tinggi
(HQLA)
15 13.510.641,32 10.615.476,00 10.493.373,00 12.981.177,00 16.206.230,00
Total High Quality Liquidity Assets
(HQLA)
Total Arus Kas Keluar Bersih (net cash
16 outflow) 5.314.280,14 5.066.328,00 5.553.539,00 8.091.260,00 9.680.246,00
Total Net Cash Outflow
17 LCR (%) 254,23% 209,53% 188,95% 160,43% 167,42%
Rasio Pendanaan Stabil Bersih (NSFR)
Net Stable Funding Ratio (NSFR)
Total Pendanaan Stabil yang Tersedia
18 (ASF) 85.088.006,18 86.570.786,00 82.520.119,00 80.749.176,00 77.233.312
Total Available Stable Funding (ASF)
Total Pendanaan Stabil yang
19 Diperlukan (RSF) 83.568.458,15 83.918.505,00 81.088.781,00 79.859.283,00 76.321.023
Total Required Stable Funding (RSF)
20 NSFR (%) 101,82% 103,16% 101,77% 101,11% 101,20%
Analisis Kualitatif
Qualitative Analysis
Pada posisi Desember 2025, rasio Bank baik secara konsolidasi maupun individual diantaranya rasio total modal, rasio pengungkit, LCR, dan NSFR
sudah memenuhi ketentuan regulator.
As of December 2025, the Bank’s ratios, both on a consolidated and individual basis, including the Total Capital Ratio, Leverage Ratio, LCR, and
NSFR, have complied with the regulatory requirements.
* T adalah periode triwulanan, T-1 adalah periode 1 triwulan sebelumnya
T refers to the quarterly reporting period, T-1 refers to the previous quarter.
240 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
Perbedaan antara Cakupan Konsolidasi sesuai Difference between Consolidation Coverage
Standar Akuntansi dengan Ketentuan Kehati- under Accounting Standards and Prudential
hatian Provisions
Tabel Perbedaan antara Cakupan Konsolidasi sesuai Standar Akuntansi dengan Ketentuan
Kehati-hatian per 31 Desember 2025
Table of Differences between Consolidation Coverage under Accounting Standards and Prudential Provisions
as of December 31, 2025
dalam jutaan Rupiah | in millions of Rupiah
Desember 2025
December 2025
a/b c d e f g
Nilai Tercatat Masing-Masing Risiko
Nilai Tercatat Carrying Amount of Each Risk
Sebagaimana Tidak Mengacu
Deskripsi Tercantum dalam Sesuai pada Persyaratan
Description Publikasi Laporan Sesuai Kerangka Sesuai Sesuai Permodalan atau
Keuangan Kerangka Counterparty Kerangka Kerangka Berdasarkan
(dalam Jutaan) Risiko Kredit Credit Risk Sekuritisasi Risiko Pasar Pengurangan
Carrying Amount In Accordance In Accordance In Accordance In Accordance Modal
as Stated in the with the with the with the with the Not Subject
Published Financial Credit Risk Counterparty Securitization Market Risk to Capital
Statements Framework Credit Risk Framework Framework Requirements or
(in Millions) Framework Based on Capital
Deduction
Neraca Konsolidasi
Consolidated Balance Sheet
Aset
Assets
Kas
333.954 333.954
Cash
Penempatan pada Bank
Indonesia
7.369.097 7.369.097
Placements with Bank
Indonesia
Penempatan pada bank lain
2.609.461 2.609.461
Placements with Other Banks
Tagihan spot dan derivative
Spot and Derivative 3.672 - 3.672
Receivables
Surat berharga yang dimiliki
19.720.721 18.965.754 119.600 635.368
Marketable Securities
Surat berharga yang dijual
dengan janji dibeli kembali
(repo)
-
Marketable Securities
Sold with Agreements to
Repurchase (Repo)
Tagihan atas surat berharga
yang dibeli dengan janji dijual
kembali (reverse repo)
Receivables from Marketable 236.473 236.473
Securities Purchased under
Resale Agreements (reverse
repo)
Tagihan akseptasi
397 397
Acceptance Receivables
Kredit yang diberikan
43.770.865 43.770.865
Loans
Laporan Tahunan 2025 Annual Report 241
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Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah | in millions of Rupiah
Desember 2025
December 2025
a/b c d e f g
Nilai Tercatat Masing-Masing Risiko
Nilai Tercatat Carrying Amount of Each Risk
Sebagaimana Tidak Mengacu
Deskripsi Tercantum dalam Sesuai pada Persyaratan
Description Publikasi Laporan Sesuai Kerangka Sesuai Sesuai Permodalan atau
Keuangan Kerangka Counterparty Kerangka Kerangka Berdasarkan
(dalam Jutaan) Risiko Kredit Credit Risk Sekuritisasi Risiko Pasar Pengurangan
Carrying Amount In Accordance In Accordance In Accordance In Accordance Modal
as Stated in the with the with the with the with the Not Subject
Published Financial Credit Risk Counterparty Securitization Market Risk to Capital
Statements Framework Credit Risk Framework Framework Requirements or
(in Millions) Framework Based on Capital
Deduction
Pembiayaan syariah
6.103.782 6.103.782
Sharia financing
Penyertaan modal
15 15
Equity participation
Aset keuangan lainnya
1.082.086 1.082.086
Other financial assets
Cadangan kerugian
penurunan nilai aset
keuangan -/- -
Allowance for impairment
losses on financial assets -/-
a. Surat berharga yang
dimiliki (1.588) -
Marketable Securities
b. Kredit yang diberikan dan
pembiayaan syariah (2.780.207) (440.561)
Loans and sharia financing
c. lainnya
(300) -
Others
Aset tidak berwujud
1.256.016 1.256.016
Intangible Assets
Akumulasi amortisasi aset
tidak berwujud -/-
(419.882) (419.882)
Accumulated amortization of
intangible assets -/-
Aset tetap dan inventaris
5.180.541 5.180.541
Fixed assets and equipment
Akumulasi penyusutan aset
tetap dan inventaris -/-
Accumulated depreciation of (1.557.579) (1.557.579)
fixed assets and equipment
-/-
Aset non produktif
Non-earning assets
a. Properti terbengkalai
21.680 21.680
Abandoned Properties
b. Agunan yang diambil alih
1.582.263 1.582.263
Foreclosed Collateral
c. Rekening tunda
- -
Suspense Accounts
d. Aset antar kantor
- -
Inter-branch assets
242 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
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Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Desember 2025
December 2025
a/b c d e f g
Nilai Tercatat Masing-Masing Risiko
Nilai Tercatat Carrying Amount of Each Risk
Sebagaimana Tidak Mengacu
Deskripsi Tercantum dalam Sesuai pada Persyaratan
Description Publikasi Laporan Sesuai Kerangka Sesuai Sesuai Permodalan atau
Keuangan Kerangka Counterparty Kerangka Kerangka Berdasarkan
(dalam Jutaan) Risiko Kredit Credit Risk Sekuritisasi Risiko Pasar Pengurangan
Carrying Amount In Accordance In Accordance In Accordance In Accordance Modal
as Stated in the with the with the with the with the Not Subject
Published Financial Credit Risk Counterparty Securitization Market Risk to Capital
Statements Framework Credit Risk Framework Framework Requirements or
(in Millions) Framework Based on Capital
Deduction
Aset lainnya
5.283.393 4.132.587
Other assets
Total Aset
89.794.861 90.226.950 3.672 119.600 635.368 -
Total Assets
Kewajiban
Liabilities
Giro
8.790.412 8.790.412
Demand deposits
Tabungan
7.918.994 7.918.994
Saving deposits
Deposito
37.929.696 37.929.696
Time deposits
Uang elektronik
- -
Electronic money
Liabilitas kepada Bank
Indonesia - -
Liabilities to Bank Indonesia
Liabilitas kepada bank lain
2.478.577 2.478.577
Liabilities to other banks
Liabilitas spot dan derivatif/
forward
5.166 5.166
Spot and derivative/forward
liabilities
Liabilitas atas surat berharga
yang dijual dengan janji dibeli
kembali (repo)
Liabilities on marketable 1.456.531 1.456.531
securities sold under
agreements to repurchase
(Repo)
Liabilitas akseptasi
397 397
Acceptance liabilities
Surat berharga yang
diterbitkan 8.505.922 8.505.922
Marketable securities issued
Pinjaman/pembiayaan yang
diterima 12.818.448 12.818.448
Borrowings
Setoran jaminan
17.635 17.635
Guarantee deposits
Liabilitas antar kantor
- -
Inter-branch liabilities
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Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah | in millions of Rupiah
Desember 2025
December 2025
a/b c d e f g
Nilai Tercatat Masing-Masing Risiko
Nilai Tercatat Carrying Amount of Each Risk
Sebagaimana Tidak Mengacu
Deskripsi Tercantum dalam Sesuai pada Persyaratan
Description Publikasi Laporan Sesuai Kerangka Sesuai Sesuai Permodalan atau
Keuangan Kerangka Counterparty Kerangka Kerangka Berdasarkan
(dalam Jutaan) Risiko Kredit Credit Risk Sekuritisasi Risiko Pasar Pengurangan
Carrying Amount In Accordance In Accordance In Accordance In Accordance Modal
as Stated in the with the with the with the with the Not Subject
Published Financial Credit Risk Counterparty Securitization Market Risk to Capital
Statements Framework Credit Risk Framework Framework Requirements or
(in Millions) Framework Based on Capital
Deduction
Liabilitas lainnya
1.832.777 1.832.777
Other liabilities
Kepentingan minoritas
(minority interest) - -
Minority interest
Total liabilitas
81.754.554 - - - - 81.754.554
Total liabilities
Modal disetor
Paid-in capital
Modal dasar
19.000.000
Authorized capital
Modal yang belum disetor -/-
-
Unpaid capital -/-
Saham yang dibeli kembali
(treasury stock) -/- -
Treasury stock -/-
Tambahan modal disetor
Additional Paid-in capital
a. Agio 8.225.767
b. Disagio -/- -
c. Modal sumbangan
-
Donated capital
d. Dana setoran modal
-
Capital advances
e. Lainnya
-
Others
Penghasilan komprehensif
lain
Other comprehensive income
a. Keuntungan
1.979.496
Profit
b. Kerugian
(36.897)
Loss
244 Laporan Tahunan 2025 Annual Report
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Page 245
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Desember 2025
December 2025
a/b c d e f g
Nilai Tercatat Masing-Masing Risiko
Nilai Tercatat Carrying Amount of Each Risk
Sebagaimana Tidak Mengacu
Deskripsi Tercantum dalam Sesuai pada Persyaratan
Description Publikasi Laporan Sesuai Kerangka Sesuai Sesuai Permodalan atau
Keuangan Kerangka Counterparty Kerangka Kerangka Berdasarkan
(dalam Jutaan) Risiko Kredit Credit Risk Sekuritisasi Risiko Pasar Pengurangan
Carrying Amount In Accordance In Accordance In Accordance In Accordance Modal
as Stated in the with the with the with the with the Not Subject
Published Financial Credit Risk Counterparty Securitization Market Risk to Capital
Statements Framework Credit Risk Framework Framework Requirements or
(in Millions) Framework Based on Capital
Deduction
a. Cadangan
Reserve
b. Cadangan umum
-
General reserves
c. Cadangan tujuan
-
Appropriated Reserves
Laba/rugi
Profit/loss
a. Tahun-tahun lalu
(21.193.985)
Past years
b. Tahun berjalan
65.924
Current year
c. Dividen yang dibayarkan
-/- -
Dividends paid -/-
Total Ekuitas
8.040.306
Total Equity
Analisis Kualitatif
Qualitative Analysis
Perbedaan antara nilai tercatat berdasarkan Laporan Publikasi Keuangan dengan kerangka risiko kredit adalah dalam hal Cadangan Kerugian
Penurunan Nilai pada kerangka risiko kredit yang diperhitungkan hanya CKPN Stage II dan Stage III. Selain itu, dalam hal pos kredit perbedaan
disebabkan karena adanya kredit yang diakui sebagai faktor pengurang modal inti yaitu penempatan dana pada instrumen Modal Inti Tambahan
dan/atau Modal Pelengkap pada Bank Lain.
The difference between the carrying amount based on the Published Financial Statements and the credit risk framework lies in the Allowance for
Impairment Losses (CKPN) under the credit risk framework, where only Stage II and Stage III CKPN are calculated. In addition, in terms of credit
item, the difference arises from credit recognized as a deduction factor from Core Capital, namely placements in Additional Tier 1 and/or Tier 2
capital instruments with Other Banks.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Sumber Perbedaan Utama antara Eksposur Source of Key Differences between Exposures
sesuai Ketentuan Kehati-hatian dengan under Prudential Provisions and Carrying
Carrying Values sesuai Standar Akuntansi Values under Financial Accounting Standards
Keuangan
Tabel Sumber Perbedaan Utama antara Eksposur Table of Source of Key Differences between Exposures
sesuai Ketentuan Kehati-hatian dengan Carrying under Prudential Provisions and Carrying Values under
Values sesuai Standar Akuntansi Keuangan per 31 Financial Accounting Standards as of December 31,
Desember 2025. 2025.
dalam jutaan Rupiah | in millions of Rupiah
Desember 2025
December 2025
a b c d e
Item sesuai:
Deskripsi Items according to:
Description
Kerangka
Total Kerangka Risiko Kerangka Kerangka Risiko
Counterparty Credit
Kredit Sekuritisasi Pasar
Risk
Credit Risk Securitization Market Risk
Counterparty Credit
Framework Framework Framework
Risk Framework
Nilai tercatat aset sesuai dengan
cakupan konsolidasi ketentuan
kehati-hatian (sebagaimana
dilaporkan pada template LI1) 89.794.861 90.226.950 119.600 3.672 635.368
Carrying amount of assets under the
scope of prudential consolidation (as
reported in template LI1)
Nilai tercatat liabilitas sesuai
lingkup sesuai dengan cakupan
konsolidasi ketentuan kehati-hatian
(sebagaimana dilaporkan pada
81.754.554
template LI1)
Carrying amount of liabilities under
the scope of prudential consolidation
(as reported in template LI1)
Total nilai bersih sesuai dengan
cakupan konsolidasi ketentuan
kehati-hatian 8.040.306 90.226.950 119.600 3.672 635.368
Total net amount under the scope of
prudential consolidation
Nilai rekening administrative
5.288.378 5.288.378
Off-balance sheet amounts
Perbedaan valuasi
Differences in valuations
Perbedaan antara netting rules, selain
dari yang termasuk pada baris 2
Differences arising from netting rules,
other than those included in row 2
Perbedaan provisi
Provision differences
Perbedaan prudential filters
Prudential filter differences
Nilai eksposur yang dipertimbangkan,
sesuai dengan cakupan konsolidasi
ketentuan kehati-hatian 13.328.685 95.515.328 119.600 3.672 635.368
Exposure amount considered, under
the scope of prudential consolidation
246 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Desember 2025
December 2025
a b c d e
Item sesuai:
Deskripsi Items according to:
Description
Kerangka
Total Kerangka Risiko Kerangka Kerangka Risiko
Counterparty Credit
Kredit Sekuritisasi Pasar
Risk
Credit Risk Securitization Market Risk
Counterparty Credit
Framework Framework Framework
Risk Framework
Analisis Kualitatif
Qualitative Analysis
Perbedaan antara nilai tercatat berdasarkan Laporan Publikasi Keuangan dengan kerangka risiko kredit adalah dalam hal Cadangan Kerugian
Penurunan Nilai pada kerangka risiko kredit yang diperhitungkan hanya CKPN Stage II dan Stage III. Selain itu, dalam hal pos kredit perbedaan
disebabkan karena adanya kredit yang diakui sebagai faktor pengurang modal inti yaitu penempatan dana pada instrumen Modal Inti Tambahan
dan/atau Modal Pelengkap pada Bank Lain.
The difference between the carrying amount based on the Published Financial Statements and the credit risk framework lies in the Allowance for
Impairment Losses, where under the credit risk framework only Stage II and Stage III CKPN are calculated. In addition, in terms of credit item, the
difference arises from credit recognized as a deduction factor from core capital, namely placements of funds in Additional Tier 1 and/or Tier 2
capital instruments with other banks.
Penjelasan mengenai Perbedaan antara Nilai Explanation of the Difference between
Eksposur sesuai dengan Standar Akuntansi Exposure Values in accordance with Financial
Keuangan dengan Ketentuan OJK (LIA) Accounting Standards and OJK Provisions
(LIA)
Perbedaan antara nilai aset yang tercatat dalam laporan The differences between the asset values recorded
keuangan publikasi dengan nilai aset berdasarkan in the published financial statements and the asset
kerangka kerja risiko (risk framework) adalah sebagai values under the risk framework are as follows:
berikut:
Bank harus menjelaskan asal perbedaan antara nilai tercatat sesuai
standar akuntansi keuangan, sebagaimana dilaporkan pada laporan
keuangan dan nilai eksposur sesuai ketentuan kehati-hatian,
sebagaimana terdapat pada template LI1 dan LI2.
Banks must explain the sources of differences between the carrying
amounts under financial accounting standards, as reported in the
financial statements, and the exposure amounts under prudential
requirements, as presented in templates LI1 and LI2.
Perbedaan antara nilai tercatat berdasarkan Laporan Publikasi Keuangan
dengan kerangka risiko kredit adalah dalam hal Cadangan Kerugian
Penurunan Nilai pada kerangka risiko kredit yang diperhitungkan hanya
CKPN Stage II dan Stage III. Selain itu, dalam hal pos kredit perbedaan
disebabkan karena adanya kredit yang diakui sebagai faktor pengurang
(a) Bank harus menjelaskan sumber perbedaan signifikan antara modal inti yaitu penempatan dana pada instrumen Modal Inti Tambahan
nilai pada kolom (a) dan (b) di LI1. dan/atau Modal Pelengkap pada Bank Lain.
(a) Banks must explain the sources of significant differences The difference between the carrying amount based on the Published
between the amounts in columns (a) and (b) in LI1. Financial Statements and the credit risk framework relates to the Allowance
for Impairment Losses, where under the credit risk framework only Stage II
and Stage III CKPN are calculated. In addition, in terms of credit item, the
difference arises from credit recognized as a deduction factor from Core
Capital, namely placements of funds in Additional Tier 1 and/or Tier 2 capital
instruments with other banks.
Laporan Tahunan 2025 Annual Report 247
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Transformation towards a Stronger Sustainable and Inclusive Growth
Perbedaan antara nilai tercatat berdasarkan Laporan Publikasi Keuangan
dengan kerangka risiko kredit adalah dalam hal Cadangan Kerugian
Penurunan Nilai pada kerangka risiko kredit yang diperhitungkan hanya
CKPN Stage II dan Stage III. Selain itu, dalam hal pos kredit perbedaan
(b) Bank harus menjelaskan sumber perbedaan antara nilai tercatat disebabkan karena adanya kredit yang diakui sebagai faktor pengurang
dan nilai yang digunakan untuk tujuan pengaturan yang modal inti yaitu penempatan dana pada instrumen Modal Inti Tambahan
tercantum pada LI2. dan/atau Modal Pelengkap pada Bank Lain.
(b) Banks must explain the sources of differences between the The difference between the carrying amount based on the Published
carrying amounts and the amounts used for regulatory purposes Financial Statements and the credit risk framework relates to the Allowance
as set out in LI2. for Impairment Losses, where under the credit risk framework only Stage II
and Stage III CKPN are calculated. In addition, in terms of credit item, the
difference arises from credit recognized as a deduction factor from core
capital, namely placements of funds in Additional Tier 1 and/or Tier 2 capital
instruments with other banks.
(c) Sesuai dengan implementasi dari panduan pada valuasi
prudensial, bank harus menjelaskan sistem dan kontrol untuk
memastikan estimasi valuasi prudensial dan dapat diandalkan.
Pengungkapan harus memasukkan:
(c) In accordance with the implementation of the guidance on
prudent valuation, banks must explain the systems and controls
to ensure that prudent valuation estimates are reliable. The
disclosure must include:
• Bank menggunakan metode Valuasi Mark-to-market untuk aset dengan
kategori Fair Value Level 1, dimana terdapat harga di pasar. | The Bank
applies the mark-to-market valuation method for assets classified as Fair
Value Level 1, where market prices are available.
• Bank menggunakan metode Mark-to-model untuk aset keuangan dengan
kategori Fair Value Level 2, dimana aset tidak terdapat di bursa akan
tetapi terdapat aset serupa yang dapat dijadikan acuan penilaian. Atas
penetapan mark-to-model tersebut Bank membuat pemodelan dengan
(i) Metodologi valuasi, termasuk penjelasan sejauh mana mempertimbangkan saran dari konsultan yang memiliki kompetensi
penggunaan metodologi mark-to-market dan mark-to- di bidang tersebut. | The Bank applies the mark-to-model method for
model. financial assets classified as Fair Value Level 2, where the assets are
(i) Valuation methodologies, including an explanation of not traded on an exchange but similar assets are available as valuation
the extent to which mark-to-market and mark-to-model benchmarks. In applying the mark-to-model method, the Bank develops
methodologies are used. valuation models by considering input from consultants with relevant
expertise in the field.
• Aset dengan kategori Fair Value Level 3, merupakan aset yang tidak
terdapat di bursa dan memiliki karakter yang sangat spesifik, dalam hal
berikut, bank menggunakan jasa penilai/konsultan untuk menentukan
nilai wajar atas aset. | Assets categorized under Fair Value Level 3 are
not traded on an exchange and have highly specific characteristics. In
such cases, the Bank engages appraisers/consultants to determine the
fair value of these assets.
Bank menggunakan konsultan dalam menentukan Fair Value Aset untuk
Level 2 dan 3, serta menggunakan informasi yang tersedia di Pasar (misal:
IBPA - Indonesian Bond Price Agency) sebagai perbandingan nilai yang
akan digunakan sebagai bahan mark-to-market, dimana dalam proses
operasionalnya Bank memiliki prosedur maker checker approval dalam hal
(ii) Deskripsi proses verifikasi harga independen.
pembukuan transaksi.
(ii) A description of the independent price verification process.
The Bank engages consultants in determining the Fair Value of Assets for
Levels 2 and 3, and uses information available in the Market (e.g.: IBPA -
Indonesian Bond Price Agency) as a comparison of values that will be used
as mark-to-market material, where in its operational process the Bank has
a maker checker approval procedure in terms of transaction bookkeeping.
• Kategori Aset FVPL: Bank melakukan penyesuaian antara selisih nilai
tercatat dengan nilai pasar ke Laba Rugi. | FVPL Asset Category: The
Bank adjusts the difference between the carrying amount and the
(iii) Prosedur untuk penyesuaian valuasi atau cadangan market value to Profit and Loss.
(termasuk deskripsi proses dan metodologi untuk menilai • Kategori Aset FVOCI: Bank melakukan penyesuaian selisih nilai tercatat
posisi trading dengan tipe instrumen). ke Ekuitas. | FVOCI Asset Category: The Bank adjusts the difference
(iii) Procedures for valuation adjustments or reserves (including between the carrying amount to Equity.
a description of the process and methodology for assessing • Kategori Aset AC: Bank dapat menggunakan hasil penilaian ataupun harga
trading positions by type of instrument). yang ada di pasar sebagai bahan pertimbangan dalam pembentukan
cadangan kerugian penurunan nilai aset. | AC Asset Category: The
Bank may use appraisal results or market prices as considerations in
establishing an allowance for impairment losses on assets.
248 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
Komposisi Permodalan (Audited) Capital Composition (Audited)
Tabel Komposisi Permodalan per 31 Desember 2025
Table of Capital Composition as of December 31, 2025
Desember 2025 Desember 2024
December 2025 December 2024
No. Ref. yang No. Ref. yang
Komponen Jumlah (dalam Berasal dari Neraca Jumlah (dalam Berasal dari Neraca
Components Jutaan Rupiah) Konsolidasi 1) Jutaan Rupiah) Konsolidasi 1)
Amount (in Million Ref. No. Derived from Amount (in Million Ref. No. Derived from
IDR) the Consolidated IDR) the Consolidated
Balance Sheet 1) Balance Sheet 1)
CET 1: Instrumen dan Tambahan Modal Disetor
CET 1: Instruments and Additional Paid-in Capital
Saham biasa (termasuk stock surplus)
27.225.767 16, 17 27.225.767 16, 17
Common stocks (including stock surplus)
Laba ditahan
(21.128.060) 19,20 (21.193.985) 19, 20
Retained earning
Akumulasi penghasilan komprehensif lain (dan
cadangan lain)
1.817.756 18 1.955.618 18
Accumulated other comprehensive income (and other
reserves)
Modal yang termasuk phase out dari CET1
-
Capital items subject to CET1 phase-out
Kepentingan Non Pengendali yang dapat
diperhitungkan - 21 - 21
Non-controlling interests eligible for recognition
CET1 sebelum regulatory adjustment
7.915.463 7.987.401
CET1 before regulatory adjustment
CET 1: Faktor Pengurang (Regulatory Adjustment)
CET1: Deduction factor (Regulatory Adjustment)
Selisih kurang jumlah penyesuaian nilai wajar dari
instrumen keuangan dalam trading book
Shortfall in the total fair value adjustments of financial
instruments in the trading book
Goodwill (189.482) 14 (189.482) 14
Aset tidak berwujud lainnya (selain Mortgage-
Servicing Rights)
(646.653) 14 (81.325) 14
Other intangible assets (excluding Mortgage-Servicing
Rights)
Aset pajak tangguhan yang berasal dari future
profitability
Deferred tax assets arising from future profitability
Cash-flow hedge reserve
Shortfall on provisions to expected losses
Keuntungan penjualan aset dalam transaksi sekuritisasi
Gains on asset sales in securitization transactions
Peningkatan/penurunan nilai wajar atas kewajiban
keuangan (DVA)
Increase/decrease in fair value of financial liabilities
(DVA)
Aset pensiun manfaat pasti
Defined benefit pension assets
Investasi pada saham sendiri (jika belum di net dalam
modal di Laporan Posisi Keuangan)
Investments in own shares (if not yet netted against
capital in the Statement of Financial Position)
Laporan Tahunan 2025 Annual Report 249
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Transformation towards a Stronger Sustainable and Inclusive Growth
Desember 2025 Desember 2024
December 2025 December 2024
No. Ref. yang No. Ref. yang
Komponen Jumlah (dalam Berasal dari Neraca Jumlah (dalam Berasal dari Neraca
Components Jutaan Rupiah) Konsolidasi 1) Jutaan Rupiah) Konsolidasi 1)
Amount (in Million Ref. No. Derived from Amount (in Million Ref. No. Derived from
IDR) the Consolidated IDR) the Consolidated
Balance Sheet 1) Balance Sheet 1)
Kepemilikan silang pada instrumen CET 1 pada entitas
lain
Cross-holdings in CET1 instruments of other entities
Investasi pada modal bank, entitas keuangan dan
asuransi diluar cakupan konsolidasi secara ketentuan,
net posisi short yang diperkenankan, dimana Bank
tidak memiliki lebih dari 10% modal saham yang
diterbitkan (jumlah di atas batasan 10%)
Investments in the capital of banks, financial and
insurance entities outside the scope of regulatory
consolidation, net short positions permitted, where the
Bank does not own more than 10% of the issued share
capital (amounts exceeding the 10% limit)
Investasi signifikan pada saham biasa Bank, entitas
keuangan dan asuransi diluar cakupan konsolidasi
secara ketentuan, net posisi short yang diperkenankan
(jumlah di atas batasan 10%)
Significant investments in common shares of banks,
financial and insurance entities outside the scope of
regulatory consolidation, net short positions permitted
(amounts exceeding the 10% limit)
Mortgage servicing rights
Aset pajak tangguhan yang berasal dari perbedaan
temporer (jumlah di atas batasan 10%, net dari
kewajiban pajak)
Deferred tax assets arising from temporary differences
(amounts exceeding the 10% limit, net of tax liabilities)
Jumlah melebihi batasan 15% dari:
Amounts exceeding the 15% limit of:
Investasi signifikan pada saham biasa financials
Significant investments in common shares of financials
Mortgage servicing rights
Pajak tangguhan dari perbedaan temporer
Deferred tax from temporary differences
Penyesuaian berdasarkan ketentuan spesifik nasional
Adjustments based on specific national regulations
Selisih PPKA dan CKPN
(275.112) (263.414)
Difference between PPKA and CKPN
PPKA non produktif
(994.737) (793.553)
Non-productive PPKA
Aset Pajak Tangguhan
(1.237.874) 17 (1.258.561) 17
Deferred tax assets
Penyertaan
(15) 11 (15) 11
Investments
Kekurangan modal pada perusahaan anak asuransi
Capital shortfall in insurance subsidiaries
Eksposur sekuritisasi
Securitization exposures
Lainnya
Others
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Manajemen Risiko Risk Management
Desember 2025 Desember 2024
December 2025 December 2024
No. Ref. yang No. Ref. yang
Komponen Jumlah (dalam Berasal dari Neraca Jumlah (dalam Berasal dari Neraca
Components Jutaan Rupiah) Konsolidasi 1) Jutaan Rupiah) Konsolidasi 1)
Amount (in Million Ref. No. Derived from Amount (in Million Ref. No. Derived from
IDR) the Consolidated IDR) the Consolidated
Balance Sheet 1) Balance Sheet 1)
Penyesuaian pada CET 1 akibat AT 1 dan Tier 2 lebih
kecil daripada faktor pengurangnya
Adjustments to CET1 due to AT1 and Tier 2 being
smaller than their deduction factors
Jumlah pengurang (regulatory adjustment) terhadap
CET 1 (3.343.873) (2.586.349)
Total regulatory adjustments to CET1
Jumlah CET 1 setelah faktor pengurang
4.571.590 5.401.052
Total CET1 after deduction factors
Modal Inti Tambahan (AT 1): Instrumen
Additional Core Capital (AT 1): Instrument
Instrumen AT 1 yang diterbitkan oleh Bank (termasuk
stock surplus)
AT1 instruments issued by the Bank (including stock
surplus)
Yang diklasifikasikan sebagai ekuitas berdasarkan
standar akuntansi
Classified as equity under accounting standards
Yang diklasifikasikan sebagai liabilitas berdasarkan
standar akuntansi
Classified as liabilities under accounting standards
Modal yang yang termasuk phase out dari AT 1
3.000.000
Capital items subject to AT1 phase-out
Instrumen AT 1 yang diterbitkan oleh Entitas Anak yang
diakui dalam perhitungan KPMM secara konsolidasi
AT1 instruments issued by subsidiaries recognized in
the consolidated CAR calculation
Instrumen yang diterbitkan Entitas Anak yang termasuk
phase out
Instruments issued by subsidiaries that are subject to
phase-out
Jumlah AT 1 sebelum regulatory adjustment
- -
Total AT1 before regulatory adjustments
Modal Inti Tambahan: Faktor Pengurang (Regulatory Adjustment)
Additional Core Capital: Deduction Factor (Regulatory Adjustment)
Investasi pada instrumen AT 1 sendiri
Investments in own AT1 instruments
Kepemilikan silang pada instrumen AT 1 pada entitas
lain
Cross-holdings in AT1 instruments of other entities
Investasi pada modal bank, entitas keuangan dan
asuransi diluar cakupan konsolidasi secara ketentuan,
net posisi short yang diperkenankan, dimana Bank
tidak memiliki lebih dari 10% modal saham yang
diterbitkan (jumlah di atas batasan 10%)
Investments in the capital of banks, financial and
insurance entities outside the scope of regulatory
consolidation, net short positions permitted, where the
Bank does not own more than 10% of the issued share
capital (amounts exceeding the 10% limit)
Laporan Tahunan 2025 Annual Report 251
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Transformation towards a Stronger Sustainable and Inclusive Growth
Desember 2025 Desember 2024
December 2025 December 2024
No. Ref. yang No. Ref. yang
Komponen Jumlah (dalam Berasal dari Neraca Jumlah (dalam Berasal dari Neraca
Components Jutaan Rupiah) Konsolidasi 1) Jutaan Rupiah) Konsolidasi 1)
Amount (in Million Ref. No. Derived from Amount (in Million Ref. No. Derived from
IDR) the Consolidated IDR) the Consolidated
Balance Sheet 1) Balance Sheet 1)
Investasi signifikan pada modal Bank, entitas keuangan
dan asuransi di luar cakupan konsolidasi secara
ketentuan (net posisi short yang diperkenankan)
Significant investments in the capital of banks,
financial and insurance entities outside the scope of
regulatory consolidation (net short positions permitted)
Penyesuaian berdasarkan ketentuan spesifik nasional
Adjustments based on specific national regulations
Penempatan dana pada instrumen AT 1 pada Bank lain
Placements in AT1 instruments of other banks
Penyesuaian pada AT 1 akibat Tier 2 lebih kecil
daripada faktor pengurangnya
Adjustments to AT1 due to Tier 2 being smaller than its
deduction factor
Jumlah faktor pengurang (regulatory adjustment)
terhadap AT 1 - -
Total deduction factor (regulatory adjustments) to AT1
Jumlah AT 1 setelah faktor pengurang
3.000.000 -
Total AT1 after deduction factors
Jumlah Modal Inti (Tier 1) (CET 1 + AT 1)
7.571.590 5.401.052
Total Common Equity (Tier 1) (CET1 + AT1)
Modal Pelengkap (Tier 2): Instrumen dan Cadangan
Supplementary Capital (Tier 2): Instruments and
reserves
Instrumen Tier 2 yang diterbitkan oleh Bank (termasuk
stock surplus)
Tier 2 instruments issued by the Bank (including stock
surplus)
Modal yang yang termasuk phase out dari Tier 2
596.043 3.602.830
Capital items subject to Tier 2 phase-out
Instrumen Tier 2 yang diterbitkan oleh Entitas
Anak yang diakui dalam perhitungan KPMM secara
konsolidasi
Tier 2 instruments issued by subsidiaries recognized in
the consolidated CAR calculation
Modal yang diterbitkan Entitas Anak yang termasuk
phase out
Capital issued by subsidiaries subject to phase-out
Cadangan umum PPKA atas aset produktif yang wajib
dihitung dengan jumlah paling tinggi sebesar 1,25%
dari ATMR untuk Risiko Kredit 563.804 496.417
General PPKA reserves on earning assets, calculated
with a maximum of 1.25% of RWA for Credit Risk
Jumlah Modal Pelengkap (Tier 2) sebelum faktor
pengurang
1.159.847 4.099.247
Total Supplementary Capital (Tier 2) before deduction
factors
Modal Pelengkap (Tier 2): Faktor Pengurang
(Regulatory Adjustment)
Supplementary Capital (Tier 2): Deduction Factor
(Regulatory Adjustment)
Investasi pada instrumen Tier 2 sendiri
Investments in own Tier 2 instruments
252 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
Desember 2025 Desember 2024
December 2025 December 2024
No. Ref. yang No. Ref. yang
Komponen Jumlah (dalam Berasal dari Neraca Jumlah (dalam Berasal dari Neraca
Components Jutaan Rupiah) Konsolidasi 1) Jutaan Rupiah) Konsolidasi 1)
Amount (in Million Ref. No. Derived from Amount (in Million Ref. No. Derived from
IDR) the Consolidated IDR) the Consolidated
Balance Sheet 1) Balance Sheet 1)
Kepemilikan silang pada instrumen Tier 2 pada entitas
lain
Cross-holdings in Tier 2 instruments of other entities
Investasi pada kewajiban TLAC modal bank, entitas
keuangan dan asuransi diluar cakupan konsolidasi
secara ketentuan, net posisi short yang diperkenankan,
dimana Bank tidak memiliki lebih dari 10% modal
saham yang diterbitkan; nilai sebelumnya ditetapkan
dengan threshold 5% namun tidak lagi memenuhi
kriteria (untuk bank Sistemik)
Investments in TLAC liabilities of banks, financial, and
insurance entities outside the scope of regulatory
consolidation, net short positions permitted, where
the Bank does not own more than 10% of issued share
capital; previously set at a 5% threshold but no longer
qualifying (for Systemic Banks)
Investasi pada kewajiban TLAC lainnya dari entitas
perbankan, keuangan, dan asuransi yang berada di
luar lingkup konsolidasi peraturan dan, yang mana
bank tidak memiliki lebih dari 10% dari saham biasa
entitas yang dikeluarkan: jumlah yang sebelumnya
ditunjuk untuk batas 5% tetapi yang tidak lagi
memenuhi syarat (hanya untuk Bank Sistemik G-SIBs)
Investments in other TLAC liabilities from banking,
financial, and insurance entities outside the scope of
regulatory consolidation and, where the Bank does
not own more than 10% of the issued common shares;
amounts previously designated under the 5% limit but
no longer qualifying (only for G-SIBs)
Investasi signifikan pada modal atau instrumen TLAC
Bank, entitas keuangan dan asuransi di luar cakupan
konsolidasi secara ketentuan (net posisi short yang
diperkenankan)
Significant investment in the Bank’s TLAC capital or
instruments, financial and insurance entities outside
the scope of regulatory consolidation (net short
position allowed)
Penyesuaian berdasarkan ketentuan spesifik nasional
Adjustments based on specific national regulations
Sinking fund
Penempatan dana pada instrumen Tier 2 pada Bank
lain
Placement of funds in Tier 2 instruments at other
banks
Jumlah faktor pengurang (regulatory adjustment)
Modal Pelengkap
- -
Total deduction factors (regulatory adjustments) for
Supplementary Capital
Jumlah Modal Pelengkap (Tier 2) setelah regulatory
adjustment
1.159.847 4.099.247
Total Supplementary Capital (Tier 2) after regulatory
adjustments
Total Modal (Modal Inti + Modal Pelengkap)
8.731.437 9.500.298
Total Capital (Core Capital + Supplementary Capital)
Total Aset Tertimbang Menurut Risiko (ATMR)
51.202.975 47.444.648
Total Risk Weighted Assets (RWA)
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Transformation towards a Stronger Sustainable and Inclusive Growth
Desember 2025 Desember 2024
December 2025 December 2024
No. Ref. yang No. Ref. yang
Komponen Jumlah (dalam Berasal dari Neraca Jumlah (dalam Berasal dari Neraca
Components Jutaan Rupiah) Konsolidasi 1) Jutaan Rupiah) Konsolidasi 1)
Amount (in Million Ref. No. Derived from Amount (in Million Ref. No. Derived from
IDR) the Consolidated IDR) the Consolidated
Balance Sheet 1) Balance Sheet 1)
Rasio Kecukupan Pemenuhan Modal Minimum (KPMM) dan Tambahan Modal (Capital Buffer)
Capital Adequacy Ratio (CAR) and Additional Capital (Capital Buffer)
Rasio CET 1 (persentase terhadap ATMR)
8,93% 11,38%
CET 1 Ratio (percentage of RWA)
Rasio Modal Inti Tier 1 (persentase terhadap ATMR)
14,79% 11,38%
Tier 1 Capital Ratio (percentage of RWA)
Rasio Total Modal (persentase terhadap ATMR)
17,05% 20,02%
Total Capital Ratio (percentage of RWA)
Buffer (persentase terhadap ATMR)
Buffer (percentage of RWA)
Capital Conservation Buffer
Countercyclical Buffer
Higher loss absorbency requirement
Untuk bank umum konvensional: CET 1 yang tersedia
untuk memenuhi Buffer (persentase terhadap ATMR)
Untuk kantor cabang dari Bank yang berkedudukan
di luar negeri: Bagian Dana Usaha yang ditempatkan
dalam CEMA (diungkapkan sebagai persentase dari
ATMR) yang tersedia untuk memenuhi Buffer
For conventional commercial banks: CET 1 available
to meet the Buffer (percentage of RWA). For bank
branches domiciled abroad: Portion of Business Funds
placed in CEMA (disclosed as a percentage of RWA)
available to meet the Buffer
National minima (jika berbeda dari Basel 3)
National minima (if different from Basel 3)
Rasio terendah CET 1 nasional (jika berbeda dengan
Basel 3)
National minimum CET 1 ratio (if different from Basel 3)
Rasio terendah Tier 1 nasional (jika berbeda dengan
Basel 3)
National minimum Tier 1 ratio (if different from Basel 3)
Rasio terendah total modal nasional (jika berbeda
dengan Basel 3)
National minimum total capital ratio (if different from
Basel 3)
Jumlah di bawah batasan pengurangan (sebelum
pembobotan risiko)
Amount below deduction limits (before risk weighting)
Investasi non-signifikan pada modal atau kewajiban
TLAC lainnya pada entitas keuangan lain
Non-significant investment in capital or other TLAC
liabilities of other financial entities
Investasi signifikan pada saham biasa entitas
keuangan
Significant investment in common shares of financial
entities
Mortgage servicing rights (net dari kewajiban pajak)
Mortgage servicing rights (net of tax liabilities)
Aset pajak tangguhan yang berasal dari perbedaan
temporer (net dari kewajiban pajak)
Deferred tax assets arising from temporary differences
(net of tax liabilities)
254 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
Desember 2025 Desember 2024
December 2025 December 2024
No. Ref. yang No. Ref. yang
Komponen Jumlah (dalam Berasal dari Neraca Jumlah (dalam Berasal dari Neraca
Components Jutaan Rupiah) Konsolidasi 1) Jutaan Rupiah) Konsolidasi 1)
Amount (in Million Ref. No. Derived from Amount (in Million Ref. No. Derived from
IDR) the Consolidated IDR) the Consolidated
Balance Sheet 1) Balance Sheet 1)
Cap yang dikenakan untuk provisi pada Tier 2
Cap applied to provisions under Tier 2
Provisi yang dapat diakui sebagai Tier 2 sesuai dengan
eksposur berdasarkan pendekatan standar (sebelum
dikenakan cap)
Provisions eligible to be recognized as Tier 2 according
to exposures under the standardized approach (before
applying the cap)
Cap atas provisi yang diakui sebagai Tier 2
berdasarkan pendekatan standar
Cap on provisions recognized as Tier 2 under the
standardized approach
Provisi yang dapat diakui sebagai Tier 2 sesuai dengan
eksposur berdasarkan pendekatan IRB (sebelum
dikenakan cap)
Provisions eligible to be recognized as Tier 2 according
to exposures under the IRB approach (before applying
the cap)
Cap atas provisi yang diakui sebagai Tier 2
berdasarkan pendekatan IRB
Cap on provisions recognized as Tier 2 under the IRB
approach
Instrumen Modal yang termasuk phase out (hanya
berlaku antara 1 Jan 2018 s.d. 1 Jan 2022)
Capital instruments subject to phase-out (only
applicable from Jan 1, 2018, to Jan 1, 2022)
Cap pada CET 1 yang termasuk phase out
Cap on CET 1 subject to phase-out
Jumlah yang dikecualikan dari CET 1 karena adanya
cap (kelebihan di atas cap setelah redemptions dan
maturities)
Amount excluded from CET 1 due to the cap (excess
above the cap after redemptions and maturities)
Cap pada AT 1 yang termasuk phase out
Cap on AT 1 subject to phase-out
Jumlah yang dikecualikan dari AT 1 karena adanya
cap (kelebihan di atas cap setelah redemptions dan
maturities)
Amount excluded from AT 1 due to the cap (excess
above the cap after redemptions and maturities)
Cap pada Tier 2 yang termasuk phase out
Cap on Tier 2 subject to phase-out
Jumlah yang dikecualikan dari Tier 2 karena adanya
cap (kelebihan di atas cap setelah redemptions dan
maturities)
Amount excluded from Tier 2 due to the cap (excess
above the cap after redemptions and maturities)
Laporan Tahunan 2025 Annual Report 255
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Transformation towards a Stronger Sustainable and Inclusive Growth
Rekonsiliasi Permodalan (Audited) Capital Reconciliation (Audited)
Tabel Rekonsiliasi Permodalan per 31 Desember 2025
Table of Capital Reconciliation as of December 31, 2025
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Neraca Konsolidasi Neraca Konsolidasi
dengan Cakupan dengan Cakupan
Konsolidasi Konsolidasi
Pos-pos Berdasarkan Berdasarkan
No. Neraca Publikasi Ketentuan Kehati- Neraca Publikasi Ketentuan Kehati-
Items
Published hatian Published hatian
Balance Sheet Consolidated Balance Sheet Consolidated
Balance Sheet with Balance Sheet with
Consolidation Scope Consolidation Scope
Based on Prudential Based on Prudential
Provisions Provisions
ASET
Assets
Kas
1 294.652 333.954 330.502 369.083
Cash
Penempatan pada Bank Indonesia
2 5.996.001 7.369.097 3.896.827 5.360.306
Placement with Bank Indonesia
Penempatan pada bank lain
3 2.495.189 2.609.460 502.578 507.612
Placement with other banks
Tagihan spot dan derivative
4 3.672 3.672 12.054 12.054
Spot and derivative receivables
Surat berharga yang dimiliki
5 18.965.261 19.720.720 21.107.351 21.767.111
Marketable securities held
Surat berharga yang dijual dengan janji dibeli
kembali (repo)
6 - - - -
Marketable securities sold under agreements to
repurchase (repo)
Tagihan atas surat berharga yang dibeli dengan
janji dijual kembali (reverse repo)
7 236.473 236.473 - -
Claims on marketable securities purchased
under agreements to resale (reverse repo)
Tagihan akseptasi
8 397 397 84.279 84.279
Acceptance receivables
Kredit yang diberikan
9 44.385.865 43.770.866 41.456.215 41.522.947
Loans
Pembiayaan syariah 1)
10 - 6.103.782 - 6.004.539
Sharia financing 1)
Penyertaan modal
11 678.075 15 1.178.142 15
Equity Participation
Aset Keuangan lainnya
12 914.757 1.082.086 856.612 803.139
Other financial assets
Cadangan kerugian penurunan nilai aset
keuangan -/-
13
Allowance for impairment losses on financial
assets –/–
Surat berharga yang dimiliki
(320) (1.588) (280) (280)
Marketable securities held
Kredit yang diberikan dan pembiayaan syariah
(2.462.939) (2.780.207) (2.746.625) (2.992.197)
Loans and sharia financing
Lainnya
- (300) - -
Others
Aset tidak berwujud
14 960.306 1.256.017 338.304 636.119
Intangible assets
256 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Neraca Konsolidasi Neraca Konsolidasi
dengan Cakupan dengan Cakupan
Konsolidasi Konsolidasi
Pos-pos Berdasarkan Berdasarkan
No. Neraca Publikasi Ketentuan Kehati- Neraca Publikasi Ketentuan Kehati-
Items
Published hatian Published hatian
Balance Sheet Consolidated Balance Sheet Consolidated
Balance Sheet with Balance Sheet with
Consolidation Scope Consolidation Scope
Based on Prudential Based on Prudential
Provisions Provisions
Akumulasi amortisasi aset tidak berwujud -/-
Accumulated amortization of intangible assets (313.653) (419.882) (257.651) (365.312)
–/–
Aset tetap dan inventaris
15 4.880.437 5.180.541 4.457.237 4.776.998
Fixed assets and inventories
Akumulasi penyusutan aset tetap dan inventaris
-/-
(1.444.674) (1.557.579) (1.340.634) (1.456.694)
Accumulated depreciation of fixed assets and
inventories –/–
Aset non produktif
16
Non-earning assets
Properti terbengkalai
21.680 21.680 21.680 21.680
Abandoned property
Agunan yang diambil alih
1.457.021 1.582.263 1.674.666 1.799.895
Foreclosed collateral
Rekening tunda
- - - -
Suspense accounts
Aset antar kantor
- - - -
Inter-branch assets
Aset lainnya
17 4.496.149 5.283.393 3.887.094 4.224.303
Other assets
TOTAL ASET
81.564.348 89.794.861 75.458.349 83.075.297
TOTAL ASSETS
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
Giro
1 7.789.911 8.790.412 5.526.910 6.289.248
Demand deposits
Tabungan
2 7.350.407 7.918.994 6.333.647 6.915.502
Saving deposits
Deposito
3 32.057.762 37.929.696 28.287.288 33.388.408
Time deposits
Uang Elektronik
4 - - - -
Electronic money
Liabilitas kepada Bank Indonesia
5 - - - -
Liabilities to Bank Indonesia
Liabilitas kepada bank lain
6 2.377.916 2.478.577 2.826.678 2.881.186
Liabilities to other banks
Liabilitas spot dan derivatif / forward
7 5.166 5.166 3.641 3.641
Spot and derivative/forward liabilities
Liabilitas atas surat berharga yang dijual dengan
janji dibeli kembali (repo)
8 1.252.828 1.456.531 3.229.437 3.739.878
Liabilities on marketable securities sold under
agreements to repurchase (Repo)
Liabilitas akseptasi
9 397 397 84.279 84.279
Acceptance liabilities
Laporan Tahunan 2025 Annual Report 257
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Transformation towards a Stronger Sustainable and Inclusive Growth
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Neraca Konsolidasi Neraca Konsolidasi
dengan Cakupan dengan Cakupan
Konsolidasi Konsolidasi
Pos-pos Berdasarkan Berdasarkan
No. Neraca Publikasi Ketentuan Kehati- Neraca Publikasi Ketentuan Kehati-
Items
Published hatian Published hatian
Balance Sheet Consolidated Balance Sheet Consolidated
Balance Sheet with Balance Sheet with
Consolidation Scope Consolidation Scope
Based on Prudential Based on Prudential
Provisions Provisions
Surat berharga yang diterbitkan
10 8.505.922 8.505.922 5.790.158 5.790.158
Marketable securities issued
Pinjaman/pembiayaan yang diterima
11 12.768.668 12.818.448 13.775.967 13.920.644
Borrowings
Setoran jaminan
12 7.311 17.635 10.625 20.965
Guarantee deposits
Liabilitas antar kantor 2)
13 - - - -
Inter-branch liabilities 2)
Liabilitas lainnya
14 1.859.676 1.832.776 2.025.840 2.079.602
Other liabilities
Kepentingan minoritas (minority interest)
15 - - - -
Minority interest
TOTAL LIABILITAS
73.975.964 81.754.554 67.894.471 75.113.511
TOTAL LIABILITIES
Modal disetor
16
Paid in capital
Modal dasar
19.000.000 19.000.000 19.000.000 19.000.000
Authorized capital
Modal yang belum disetor -/-
Unpaid capital-/-
Saham yang dibeli kembali (treasury stock) -/-
Treasury stock -/-
Tambahan modal disetor
17
Additional paid-in capital
a. Agio 8.225.767 8.225.767 8.225.767 8.225.767
b. Disagio -/-
c. Modal sumbangan
Donated capital
d. Dana setoran modal
Capital advances
e. Lainnya
Others
Penghasilan komprehensif lain
18
Other comprehensive income
a. Keuntungan
1.938.334 2.004.449 1.942.000 2.008.254
Profit
b. Kerugian
(36.595) (36.897) (52.126) (52.636)
Loss
258 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Neraca Konsolidasi Neraca Konsolidasi
dengan Cakupan dengan Cakupan
Konsolidasi Konsolidasi
Pos-pos Berdasarkan Berdasarkan
No. Neraca Publikasi Ketentuan Kehati- Neraca Publikasi Ketentuan Kehati-
Items
Published hatian Published hatian
Balance Sheet Consolidated Balance Sheet Consolidated
Balance Sheet with Balance Sheet with
Consolidation Scope Consolidation Scope
Based on Prudential Based on Prudential
Provisions Provisions
Cadangan
19
Reserve
a. Cadangan umum
General reserves
b. Cadangan tujuan
Appropriate reserves
Laba/rugi
20
Profit/loss
a. Tahun-tahun lalu
(21.551.763) (21.193.985) (14.172.960) (14.864.834)
Past years
b. Tahun berjalan
12.641 65.924 (7.378.803) (6.329.150)
Current year
c. Dividen yang dibayarkan -/-
Dividends paid -/-
TOTAL EKUITAS YANG DAPAT
DIATRIBUSIKAN KEPADA PEMILIK 7.588.384 8.065.258 7.563.879 7.987.401
TOTAL EQUITY ATTRIBUTABLE TO OWNERS
Kepentingan Non Pengendali
21 - (24.951) - (25.615)
Non-Controlling Interests
TOTAL EKUITAS
7.588.384 8.040.307 7.563.879 7.961.786
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS
81.564.348 89.794.861 75.458.349 83.075.297
TOTAL LIABILITIES AND EQUITY
Laporan Tahunan 2025 Annual Report 259
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Transformation towards a Stronger Sustainable and Inclusive Growth
Fitur Utama Permodalan Bank Key Features of Bank Capital
Tabel Fitur Utama Permodalan Bank per 31 Desember 2025
Table of Key Features of Bank Capital as of December 31, 2025
Obligasi Subordinasi Obligasi Subordinasi
Berkelanjutan III Tahap I 2021 Berkelanjutan III Tahap I 2021
Deskripsi Seri A Seri B
No.
Description Shelf-registered Subordinated Shelf-registered Subordinated
Bond III Tranche I Year 2021 A Bond III Tranche I Year 2021 B
Series Series
Penerbit
1 PT Bank KB Bukopin Tbk PT Bank KB Bukopin Tbk
Issuer
Nomor identifikasi
2 IDA0001176A9 IDA0001176B7
Identification number
Hukum yang digunakan Hukum Indonesia Hukum Indonesia
3
Governing Law Indonesian Law Indonesian Law
Sarana yang memungkinkan kewajiban pelaksanaan pada Bagian 13
dari Lembar Istilah TLAC tercapai (untuk instrumen TLAC sah lainnya
yang diatur oleh hukum asing)
3a
Mechanism enabling the fulfillment of obligations under Part 13 of
the TLAC Term Sheet (for other valid TLAC instruments governed by
foreign law)
Perlakuan Instrumen berdasarkan ketentuan KPMM
Treatment of Instruments under CAR
Pada saat masa transisi
4 N/A N/A
During the transition period
Setelah masa transisi
5 Tier 2 Tier 2
After the transition period
Apakah instrumen eligible untuk Individu/Konsolidasi atau Konsolidasi
dan Individu Individu Individu
6
Is the instrument eligible for Individual/Consolidated or Consolidated Individual Individual
and Individual
Surat Berharga Subordinasi Surat Berharga Subordinasi
Jenis Instrumen
7 Subordinated Marketable Subordinated Marketable
Type of Instrument
Securities Securities
Jumlah yang diakui dalam perhitungan KPMM
8 315.000 685.000
Amount recognized in the CAR calculation
Nilai par dari instrument
9 315.000.000.000 685.000.000.000
Par value of the instrument
Klasifikasi sesuai standar akuntansi keuangan Liabilitas Liabilitas
10
Classification according to financial accounting standards Liability Liability
Tanggal penerbitan
11 09/09/21 09/09/21
Issue date
Tidak ada jatuh tempo (perpetual) atau dengan jatuh tempo Dengan jatuh tempo Dengan jatuh tempo
12
Perpetual (no maturity) or with maturity With maturity With maturity
Tanggal jatuh tempo
13 09/09/26 09/09/28
Maturity date
Eksekusi call option atas persetujuan Otoritas Jasa Keuangan
Tidak Tidak
14 Execution of call option subject to approval by the Financial Services
No No
Authority
260 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
Desember 2025 | December 2025
Obligasi Subordinasi Obligasi Subordinasi
Berkelanjutan IV Tahap I Berkelanjutan IV Tahap I
2025 Seri A 2025 Seri B
Pinjaman Subordinasi Tanpa Jangka Waktu/Perpetual Kookmin Bank Co. Ltd
Shelf-registered Shelf-registered
Kookmin Bank Co. Ltd. Perpetual Subordinated Loan
Subordinated Bond IV Subordinated Bond IV
Tranche I Year 2025 A Tranche I Year 2025 B
Series Series
PT Bank KB Bukopin Tbk PT Bank KB Indonesia Tbk PT Bank KB Indonesia Tbk
IDA0001597A6 IDA0001597B4
Hukum Indonesia Hukum Indonesia Hukum Indonesia
Indonesian Law Indonesian Law Indonesian Law
N/A N/A N/A
AT1 Tier 2 Tier 2
Individu Individu Individu
Individual Individual Individual
Surat Berharga Subordinasi Surat Berharga Subordinasi
Pinjaman Subordinasi Perpetual/Tanpa Jangka Waktu
Subordinated Marketable Subordinated Marketable
Perpetual Subordinated Loan
Securities Securities
3.000.000 50.000 198.000
3.000.000 50.000.000.000 198.000.000.000
Liabilitas Liabilitas Liabilitas
Liability Liability Liability
26/06/2025 04/07/2025 04/07/2025
Dengan jatuh tempo Dengan jatuh tempo
Perpetual
With maturity With maturity
Tidak Ada Jatuh Tempo
04/07/2030 04/07/2032
No Maturity Date
Ya Tidak Tidak
Yes No No
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Transformation towards a Stronger Sustainable and Inclusive Growth
Obligasi Subordinasi Obligasi Subordinasi
Berkelanjutan III Tahap I 2021 Berkelanjutan III Tahap I 2021
Deskripsi Seri A Seri B
No.
Description Shelf-registered Subordinated Shelf-registered Subordinated
Bond III Tranche I Year 2021 A Bond III Tranche I Year 2021 B
Series Series
Tanggal call option, jumlah penarikan dan persyaratan call option
lainnya (bila ada)
15 N/A N/A
Call option date, withdrawal amount, and other call option terms (if
any)
16 Subsequent call option N/A N/A
Kupon/dividen
Coupon/dividend
Dividen/kupon dengan bunga tetap atau floating
17 Fixed Fixed
Dividend/coupon with fixed or floating interest
Tingkat dari coupon rate atau index lain yang menjadi acuan
18 8% 8,90%
Rate of the coupon or other reference index
Ada atau tidaknya dividend stopper
19 N/A N/A
Presence of dividend stopper (yes or no)
Fully discretionary; partial atau mandatory
20 Mandatory Mandatory
Fully discretionary; partial or mandatory
Apakah terdapat fitur step up atau insentif lain
21 N/A N/A
Is there a step-up feature or other incentives
Non-kumulatif atau kumulatif Kumulatif Kumulatif
22
Non-cumulative or cumulative Cumulative Cumulative
262 Laporan Tahunan 2025 Annual Report
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Page 263
Manajemen Risiko Risk Management
Desember 2025 | December 2025
Obligasi Subordinasi Obligasi Subordinasi
Berkelanjutan IV Tahap I Berkelanjutan IV Tahap I
2025 Seri A 2025 Seri B
Pinjaman Subordinasi Tanpa Jangka Waktu/Perpetual Kookmin Bank Co. Ltd
Shelf-registered Shelf-registered
Kookmin Bank Co. Ltd. Perpetual Subordinated Loan
Subordinated Bond IV Subordinated Bond IV
Tranche I Year 2025 A Tranche I Year 2025 B
Series Series
Syarat Call Option:
1. Memperoleh persetujuan dari OJK untuk melakukan pelunasan penuh tersebut
berdasarkan pelaksanaan opsi beli Debitur;
2. Debitur berada pada tingkat rentabilitas yang sehat sesuai dengan Peraturan OJK
4/2016 dan Surat Edaran OJK 14/2017;
3. Pelaksanaan opsi beli Debitur tidak akan menyebabkan Debitur tidak dapat
memenuhi persyaratan minimum permodalan yang berlaku sesuai dengan
Peraturan OJK 11/2016; dan
4. Debitur telah menggantikan Pinjaman ini dengan instrumen modal lainnya yang
memiliki kualitas paling sedikit sama atau lebih baik dari Pinjaman ini, yang akan
dicatat sebagai instrumen modal baru Debitur.
Untuk menghindari keraguan, Debitur tidak memberikan ekspektasi dalam bentuk
apa pun kepada Kreditur bahwa Debitur akan melaksanakan opsi beli Debitur.
N/A N/A
Call Option Requirements:
1. Obtaining approval from OJK to make full repayment based on exercising Debtor's
call option;
2. The Debtor maintains a sound level of profitability in accordance with OJK
Regulation 4/2016 and OJK Circular 14/2017;
3. The exercise of the Debtor's call option will not result in the Debtor failing to meet
the applicable minimum capital requirements in accordance with OJK Regulation
11/2016; and
4. The Debtor has replaced this Loan with another capital instrument of at least
equal or better quality than this Loan, which will be recorded as the Debtor's new
capital instrument.
For the avoidance of doubt, the Debtor does not provide any expectation to the
Creditor that the Debtor will exercise the Debtor's call option.
N/A N/A N/A
Fixed Fixed Fixed
8,56% 7,25% 7,70%
1. Debitur dilarang berdasarkan Peraturan OJK 11/2016 atau ketentuan lain dari OJK
untuk membayar secara penuh atas Bunga yang telah jatuh tempo atau harus
dibayar pada Tanggal Pembayaran Bunga, dan;
2. Debitur tidak dapat membayar secara penuh atas Bunga yang telah jatuh tempo
atau harus dibayar pada Tanggal Pembayaran Bunga tanpa menyebabkan
terjadinya pelanggaran terhadap ketentuan kecukupan modal secara konsolidasi
maupun non-konsolidasi sebagaimana ditetapkan dalam Peraturan OJK 11/2016,
Peraturan OJK 4/2016, Surat Edaran OJK 14/2017, dan peraturan OJK lain yang
N/A N/A
berlaku.
1. The Debtor is prohibited under OJK Regulation 11/2016 or other OJK provisions
from paying in full the Interest that is due or payable on the Interest Payment
Date, and;
2. The Debtor cannot pay in full the Interest that is due or payable on the Interest
Payment Date without causing a violation of the provisions on consolidated and
non-consolidated capital adequacy as stipulated in OJK Regulation 11/2016, OJK
Regulation 4/2016, OJK Circular 14/2017, and other applicable OJK regulations.
Fully discretionary Mandatory Mandatory
N/A N/A N/A
Non kumulatif Kumulatif Kumulatif
Non- Cumulative Cumulative Cumulative
Laporan Tahunan 2025 Annual Report 263
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Transformation towards a Stronger Sustainable and Inclusive Growth
Obligasi Subordinasi Obligasi Subordinasi
Berkelanjutan III Tahap I 2021 Berkelanjutan III Tahap I 2021
Deskripsi Seri A Seri B
No.
Description Shelf-registered Subordinated Shelf-registered Subordinated
Bond III Tranche I Year 2021 A Bond III Tranche I Year 2021 B
Series Series
Dapat dikonversi atau tidak dapat dikonversi Tidak dapat dikonversi Tidak dapat dikonversi
23
Convertible or non-convertible Non-convertible Non-convertible
Jika dapat dikonversi, sebutkan trigger point-nya
24 N/A N/A
If convertible, specify the trigger point
Jika dapat dikonversi, apakah seluruh atau Sebagian
25 N/A N/A
If convertible, whether fully or partially
Jika dapat dikonversi, bagaimana rate konversinya
26 N/A N/A
If convertible, how the conversion rate is determined
Jika dapat dikonversi; apakah mandatory atau optional
27 N/A N/A
If convertible; is it mandatory or optional
Jika dapat dikonversi, sebutkan jenis instrumen konversinya
28 N/A N/A
If convertible, specify the type of instrument it converts into
Jika dapat dikonversi, sebutkan issuer of instrument it converts into
29 N/A N/A
If convertible, specify the issuer of the instrument it converts into
Fitur write-down Ya Ya
30
Write-down feature Yes Yes
264 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 265
Manajemen Risiko Risk Management
Desember 2025 | December 2025
Obligasi Subordinasi Obligasi Subordinasi
Berkelanjutan IV Tahap I Berkelanjutan IV Tahap I
2025 Seri A 2025 Seri B
Pinjaman Subordinasi Tanpa Jangka Waktu/Perpetual Kookmin Bank Co. Ltd
Shelf-registered Shelf-registered
Kookmin Bank Co. Ltd. Perpetual Subordinated Loan
Subordinated Bond IV Subordinated Bond IV
Tranche I Year 2025 A Tranche I Year 2025 B
Series Series
Dapat Dikonversi Menjadi Saham Biasa Tidak dapat dikonversi Tidak dapat dikonversi
Convertible to Common Stock Non-convertible Non-convertible
Dapat melakukan konversi menjadi saham biasa dalam hal Bank KB Bukopin
berpotensi terganggu kelangsungan usahanya (point of non viability) merujuk
kepada Surat Edaran OJK No. 20/SEOJK.03/2016 dan POJK No. 11/POJK.03/2016
N/A N/A
Can convert into common shares in the event that Bank KB Bukopin has the potential
to disrupt its business continuity (point of non-viability), by referring to OJK Circular
No. 20/SEOJK.03/2016 and POJK No. 11/POJK.03/2016
(ii) kemungkinan dikonversi secara penuh atau sebagian
N/A N/A
(ii) the possibility of conversion in full or in part
1. Apabila Saham Biasa akan diterbitkan oleh Debitur melalui penawaran tanpa hak
memesan efek terlebih dahulu (private placement) yang tidak ditujukan untuk
memperbaiki posisi keuangan Debitur sesuai dengan Peraturan OJK 32/2015,
maka harga pelaksanaan tidak lebih rendah dari (i) nilai nominal saham biasa
Debitur atau (ii) 90% dari rata-rata harga penutupan dari saham biasa Debitur
di pasar reguler BEI selama periode dua puluh lima (25) hari perdagangan BEI
segera sebelum tanggal dimana permohonan pencatatan Saham Biasa diajukan
ke BEI, nilai mana yang lebih besar; atau
2. Apabila Saham Biasa akan diterbitkan oleh Debitur melalui penawaran tanpa
hak memesan efek terlebih dahulu (private placement) yang ditujukan untuk
memperbaiki posisi keuangan Debitur sesuai dengan Peraturan OJK 32/2015,
maka harga pelaksanaan tidak lebih rendah dari (i) nilai nominal saham biasa
Debitur atau (ii) harga pasar yang wajar dari saham biasa Debitur yang akan
ditentukan oleh suatu penilai pihak ketiga yang terdaftar di OJK yang akan
ditunjuk berdasarkan kesepakatan Bersama antara Kreditur dan Debitur, nilai
mana yang lebih besar.
N/A N/A
1. If the Common Shares are to be issued by the Debtor through a private
placement offering that is not intended to improve the Debtor's financial position
in accordance with OJK Regulation 32/2015, the exercise price shall not be
lower than (i) the nominal value of the Debtor's common shares or (ii) 90% of
the average closing price of the Debtor's common shares on IDX regular market
during the twenty-five (25) trading days immediately preceding the date on which
the application for listing of the Common Shares is submitted to IDX, whichever
is greater; or
2. If the Common Shares are to be issued by the Debtor through a private placement
offering that is intended to improve the Debtor's financial position in accordance
with OJK Regulation 32/2015, the exercise price shall not be lower than (i) the
nominal value of the Debtor's common shares or (ii) the fair market price of
the Debtor's common shares, whichever is greater, as determined by a third-
party appraiser registered with OJK, who will be appointed based on a mutual
agreement between the Creditor and the Debtor.
Mandatory, apabila terjadi trigger event
N/A N/A
Mandatory, upon occurrence of a trigger event
Dapat Dikonversi Menjadi Saham Biasa
N/A N/A
Convertible into Common Shares
It Converts into Common Shares N/A N/A
Tidak Ya Ya
No Yes Yes
Laporan Tahunan 2025 Annual Report 265
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Transformation towards a Stronger Sustainable and Inclusive Growth
Obligasi Subordinasi Obligasi Subordinasi
Berkelanjutan III Tahap I 2021 Berkelanjutan III Tahap I 2021
Deskripsi Seri A Seri B
No.
Description Shelf-registered Subordinated Shelf-registered Subordinated
Bond III Tranche I Year 2021 A Bond III Tranche I Year 2021 B
Series Series
Obligasi Subordinasi dapat di Obligasi Subordinasi dapat di
write down tanpa kompensasi write down tanpa kompensasi
apabila OJK menetapkan apabila OJK menetapkan
bahwa perseroan berpotensi bahwa perseroan berpotensi
terganggu kelangsungan terganggu kelangsungan
usahanya (point of viability) usahanya (point of viability)
sesuai dengan ketentuan sesuai dengan ketentuan
pasal 19 peraturan otoritas pasal 19 peraturan otoritas
jasa keuangan No. 34/ jasa keuangan No. 34/
Jika terjadi writedown, sebutkan trigger-nya POJK.03/2016 POJK.03/2016
31
If a write-down occurs, specify the trigger Subordinated Bonds may Subordinated Bonds may
be written down without be written down without
compensation if OJK compensation if OJK
determines that the company’s determines that the company’s
business continuing viability is business continuing viability is
at risk (point of non-viability) in at risk (point of non-viability) in
accordance with the provisions accordance with the provisions
of Article 19 of the Financial of Article 19 of the Financial
Services Authority Regulation Services Authority Regulation
No. 34/POJK.03/2016. No. 34/POJK.03/2016.
Jika terjadi writedown, apakah penuh atau Sebagian
32 N/A N/A
If a write-down occurs, is it full or partial
Jika terjadi write down; permanen atau temporer
33 N/A N/A
If a write-down occurs; is it permanent or temporary
Jika terjadi write down temporer, jelaskan mekanisme write-up
34 N/A N/A
If a temporary write-down occurs, explain the write-up mechanism
Tipe subordinasi
34a Junior Bond Junior Bond
Type of subordination
Hak Pemegang Obligasi Hak Pemegang Obligasi
Subordinasi adalah paripassu Subordinasi adalah paripassu
Hierarki instrumen pada saat likuidasi tanpa hak preferen tanpa hak preferen
35
Instrument hierarchy in the event of liquidation The rights of Subordinated The rights of Subordinated
Bondholders are pari passu Bondholders are pari passu
without preferential rights without preferential rights
Apakah terdapat fitur yang non-compliant
36 N/A N/A
Are there any non-compliant features
Jika Ya, jelaskan fitur yang non-compliant
37 N/A N/A
If yes, explain the non-compliant features
266 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 267
Manajemen Risiko Risk Management
Desember 2025 | December 2025
Obligasi Subordinasi Obligasi Subordinasi
Berkelanjutan IV Tahap I Berkelanjutan IV Tahap I
2025 Seri A 2025 Seri B
Pinjaman Subordinasi Tanpa Jangka Waktu/Perpetual Kookmin Bank Co. Ltd
Shelf-registered Shelf-registered
Kookmin Bank Co. Ltd. Perpetual Subordinated Loan
Subordinated Bond IV Subordinated Bond IV
Tranche I Year 2025 A Tranche I Year 2025 B
Series Series
Obligasi Subordinasi
Obligasi Subordinasi
dapat di write down tanpa
dapat di write down tanpa
kompensasi apabila
kompensasi apabila
OJK menetapkan bahwa
OJK menetapkan bahwa
perseroan berpotensi
perseroan berpotensi
terganggu kelangsungan
terganggu kelangsungan
usahanya (point of viability)
usahanya (point of viability)
sesuai dengan sesuai
sesuai dengan ketentuan
dengan ketentuan pasal
pasal 19 peraturan otoritas
19 peraturan otoritas
jasa keuangan No. 34/
jasa keuangan No. 34/
POJK.03/2016
POJK.03/2016
N/A Subordinated Bonds
Subordinated Bonds
may be written down
may be written down
without compensation
without compensation
if OJK determines that
if OJK determines that
the company’s business
the company’s business
continuing viability is at
continuing viability is at
risk (point of non-viability)
risk (point of non-viability)
in accordance with the
in accordance with the
provisions of Article 19
provisions of Article 19
of the Financial Services
of the Financial Services
Authority Regulation No.
Authority Regulation No.
34/POJK.03/2016.
34/POJK.03/2016.
N/A N/A N/A
N/A N/A N/A
N/A N/A N/A
Pinjaman Subordinasi Tanpa Jangka Waktu/Perpetual
Junior Bond Junior Bond
Perpetual Subordinated Loan
1. Senior dalam hak pembayaran terhadap, dan dengan semua klaim dari pemegang
saham biasa Debitur;
2. Memiliki peringkat setidaknya pari passu dalam hak pembayaran terhadap, dan
dengan semua klaim dari pemegang instrumen Modal Inti Tambahan Debitur, dan;
3. Memiliki sifat subordinasi dalam hak pembayaran terhadap, dan dengan semua Hak Pemegang Obligasi Hak Pemegang Obligasi
klaim dari deposan dari Debitur, kreditur yang tidak tersubordinasi dari Debitur, Subordinasi adalah Subordinasi adalah
dan pemegang instrumen Modal Pelengkap Debitur. paripassu tanpa hak paripassu tanpa hak
preferen preferen
1. Senior in right of payment to, and with all claims of, the holders of the Debtor's The rights of Subordinated The rights of Subordinated
common stock; Bondholders are pari passu Bondholders are pari passu
2. Ranks at least pari passu in right of payment to, and with all claims of, the holders without preferential rights without preferential rights
of the Debtor's Additional Core Capital instruments, and;
3. Subordinated in right of payment to, and with all claims of the Debtor's depositors,
the Debtor's unsubordinated creditors, and the holders of the Debtor's Additional
Core Capital instruments.
N/A N/A N/A
N/A N/A N/A
Laporan Tahunan 2025 Annual Report 267
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Transformation towards a Stronger Sustainable and Inclusive Growth
Struktur Permodalan Bank dan Penerapan
Manajemen Risiko
Bank Capital Structure and Implementation of Risk Management
Permodalan Capital
Kebijakan Manajemen dan Dasar Pemilihan Management Policy and Basis for Policy
Kebijakan atas Struktur Modal Selection on Capital Structure
Pelaksanaan rencana permodalan meliputi beberapa The implementation of the capital plan includes several
langkah sebagai berikut: steps as follows:
1. Menjaga rasio kecukupan modal minimum diatas 1. Maintaining the capital adequacy ratio above
16,5%, dan memastikan tingkat permodalan minimal 16.5% and ensuring the minimum capitalization
sama dengan ketentuan Otoritas Jasa Keuangan level complies with the Financial Services
(OJK) untuk mendukung pengembangan usaha Authority (OJK) requirements, to support the
perusahaan serta menjaga komposisi permodalan Company’s business development and maintain
Tier 1 dan Tier 2 sesuai dengan ketetapan Basel III. the composition of Tier 1 and Tier 2 capital in
accordance with Basel III standards.
2. Kebijakan pengelolaan modal: 2. Capital management policy:
a. Memanfaatkan modal secara efisien untuk a. Utilizing capital efficiently for business
pertumbuhan bisnis, khususnya pembiayaan growth, particularly for new financing and
baru dan investasi masa depan (New future investments (New Generation Banking
Generation Banking System, Pengembangan System, Outlet Development, etc.);
Outlet, dll);
b. Pencadangan kerugian kredit untuk upaya b. Credit loss provisions for resolving non-
penyelesaian kredit bermasalah akan berasal performing loans will be sourced from income
dari perolehan pendapatan dari upaya Turn- generated through turnaround efforts (self-
around (keuntungan sendiri);serta earned profits); and
c. Pengelolaan ATMR dan capital charges c. Management of RWA and capital charges
(pengelolaan faktor pengurang modal melalui (managing regulatory capital deductions
retaksasi jaminan) serta penyelesaian kredit through collateral revaluation), as well as the
bermasalah serta AYDA. settlement of non-performing loans and AYDA.
Komponen Struktur Modal Capital Structure Component
KB Bank memandang struktur permodalan yang kuat KB Bank considers a strong and healthy capital structure
dan sehat sebagai elemen strategis dalam menjaga as a strategic element to maintain business resilience
ketahanan dan keberlanjutan usaha. Sejalan dengan and sustainability. Accordingly, capital adequacy is
hal tersebut, perhitungan kecukupan modal dilakukan calculated based on POJK No. 34/POJK.03/2016, as
berdasarkan ketentuan POJK No. 34/POJK.03/2016 an amendment to POJK No. 11/POJK.03/2016 on the
sebagai perubahan atas POJK No. 11/POJK.03/2016 Capital Adequacy Ratio for Commercial Banks. The KB
mengenai Kewajiban Penyediaan Modal Minimum Bank Bank consolidated capital structure in 2025 consists
Umum. Adapun struktur modal konsolidasi KB Bank of:
pada tahun 2025 terdiri dari:
1. Modal Inti; 1. Core Capital;
2. Modal Pelengkap; dan 2. Supplementary Capital; and
3. Total Modal. 3. Total Capital.
268 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 269
Manajemen Risiko Risk Management
Kebijakan Manajemen atas Struktur Modal Management Policy on Capital Structure
KB Bank memiliki kebijakan manajemen risiko terkait KB Bank has a risk management policy related to
struktur permodalan tercermin dalam rasio Kewajiban capital structure, reflected in the Capital Adequacy
Penyediaan Modal Minimum (KPMM) sebagai indikator Ratio (CAR) as the Bank’s main indicator of capital
utama kecukupan modal Bank. KB Bank memastikan sufficiency. KB Bank ensures adequate capitalization
tingkat permodalan yang memadai untuk mendukung to support sustainable business growth, both at the
pertumbuhan usaha yang berkelanjutan, baik pada KB Bank level and its subsidiaries, while maintaining
tingkat KB Bank maupun entitas anak, serta menjaga stakeholder confidence.
kepercayaan para pemangku kepentingan.
KB Bank senantiasa mempertahankan rasio kecukupan KB Bank consistently maintains capital adequacy
modal di atas batas minimum yang ditetapkan oleh ratios above the minimum thresholds set by regulators
regulator guna memastikan ketahanan keuangan serta to ensure financial resilience and the ability to face
kemampuan dalam menghadapi berbagai risiko. Pada various risks. In 2025, the KB Bank consolidated CAR
tahun 2025, rasio KPMM konsolidasi KB Bank tercatat ratio stood at 17.05%, reflecting its commitment to
sebesar 17,05%, yang mencerminkan komitmen KB maintaining financial stability and competitiveness in
Bank dalam menjaga stabilitas keuangan dan daya the banking industry.
saing di industri perbankan.
Selain itu, KB Bank secara berkala melaksanakan Moreover, KB Bank periodically conducts the Internal
Internal Capital Adequacy Assessment Process (ICAAP) Capital Adequacy Assessment Process (ICAAP) to
untuk mengevaluasi kecukupan modal berdasarkan evaluate capital adequacy based on its risk profile.
profil risiko yang dihadapi. Melalui proses ini, KB Bank Through this process, the KB Bank can identify potential
dapat mengidentifikasi potensi risiko, menyesuaikan risks, adjust its capital strategy, and ensure readiness
strategi permodalan, serta memastikan kesiapan dalam to respond to market dynamics and regulatory changes
menghadapi dinamika pasar dan perubahan regulasi di in the future.
masa depan.
Penerapan Manajemen Risiko Risk Management Implementation
Manajemen Risiko berperan penting dalam operasional Risk Management plays a crucial role in the Bank’s
Bank dan pengambilan keputusan strategis. Proses operations and strategic decision-making. The risk
pengelolaan risiko dilakukan secara menyeluruh management process is conducted comprehensively
melalui tahapan identifikasi hingga pengendalian through risk identification phase to risk control, and
risiko, serta diperkuat dengan pemanfaatan teknologi, is reinforced through the use of technology, risk
sistem informasi manajemen risiko, dan peningkatan management information systems, and enhanced
kapabilitas sumber daya manusia. human resource capabilities.
Melalui penerapan manajemen risiko yang proaktif, Through the implementation of proactive risk
KB Bank berupaya menciptakan nilai tambah bagi management, the KB Bank aims to create added value
pemegang saham, mengoptimalkan pengelolaan for shareholders, optimize capital management, and
permodalan, serta menjaga profitabilitas dan maintain profitability and sustainable business growth.
pertumbuhan bisnis secara berkelanjutan. KB Bank KB Bank applies risk management in accordance with
menerapkan manajemen risiko berdasarkan regulasi national regulations as well as international standards,
nasional maupun standar internasional, seperti such as Financial Services Authority Regulations
Peraturan Otoritas Jasa Keuangan (POJK), Surat (POJK), Financial Services Authority Circular Letters
Edaran Otoritas Jasa Keuangan (SEOJK), Pernyataan (SEOJK), Indonesian Financial Accounting Standards
Standar Akuntansi Keuangan (PSAK), dokumen Basel (PSAK), Basel Committee on Banking Supervision
Committee on Banking Supervision (BCBS), dan (BCBS) documents, and International Financial
International Financial Reporting Standards (IFRS) 9. Reporting Standards (IFRS) 9.
Laporan Tahunan 2025 Annual Report 269
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Transformation towards a Stronger Sustainable and Inclusive Growth
Penerapan manajemen risiko merupakan tanggung The implementation of risk management is the
jawab seluruh karyawan di lingkungan KB Bank dan responsibility of all employees within KB Bank and
dilaksanakan sesuai prinsip kehati-hatian. Bank is carried out in accordance with the principle of
secara konsisten memperkuat manajemen risiko prudence. The Bank consistently strengthens risk
sebagai bagian dari budaya kerja guna mewujudkan management as part of its corporate culture to achieve
pertumbuhan bisnis yang berkelanjutan, transparan, sustainable, transparent, and healthy business growth.
dan sehat. Dalam mendukung transformasi serta In order to support transformation and enhance the
meningkatkan efektivitas proses manajemen risiko, effectiveness of risk management processes, the Bank
Bank menetapkan 4 (empat) tahapan utama dalam has established four main stages in its development,
pengembangannya, antara lain: namely:
1. Penetapan dasar/fondasi; 1. Establishing the foundation;
2. Meningkatkan pemahaman; 2. Increasing understanding;
3. Eksekusi yang tepat; serta 3. Proper execution; and
4. Pemantauan dan kontrol yang memadai. 4. Adequate monitoring and control.
Penentuan Model dan Interaksi Profil Risiko Determination of Risk Profile Model and
Interaction
Model bisnis Bank dirancang dan dijalankan dengan The Bank’s business model is designed and implemented
mempertimbangkan profil risiko yang mencerminkan by considering a risk profile that reflects the various
berbagai risiko yang melekat pada aktivitas bisnis dan risks inherent in the Bank’s business activities and
fungsi operasional Bank. Risiko utama yang menjadi operational functions. The key risks consider include
dasar pertimbangan meliputi proyeksi kondisi ekonomi, projected economic conditions, business growth
arah pertumbuhan bisnis, tingkat risk appetite, serta direction, risk appetite level, and targets set in the
target yang ditetapkan dalam Rencana Bisnis Bank Bank’s Business Plan (RBB). The determination of the
(RBB). Penetapan model bisnis dan keterkaitannya business model and its linkage to the risk profile is also
dengan profil risiko tersebut juga diselaraskan dengan aligned with the Bank’s Vision and Mission.
Visi dan Misi Bank.
Sebagai bagian dari penerapan manajemen risiko As part of the prudent implementation of risk
yang prudensial, Bank melakukan evaluasi secara management, the Bank periodically evaluates the
berkala atas efektivitas pengelolaan risiko di seluruh effectiveness of risk management across all business
aktivitas usaha. Apabila terdapat ketidakefektifan, activities. If any ineffectiveness is identified, the
Bank melakukan tindakan perbaikan yang diperlukan Bank takes corrective actions on systems and control
terhadap sistem dan mekanisme pengendalian guna mechanisms to support the achievement of corporate
mendukung pencapaian tujuan perusahaan. objectives.
Dalam menjaga risiko pada tingkat yang dapat In order to maintain risks at a tolerable level, KB Bank
ditoleransi, KB Bank menetapkan serta melakukan establishes and reviews its risk appetite according to
kaji ulang terhadap risk appetite sesuai dengan its capacity. Risk appetite is the level of risk that can be
kapasitasnya. Risk appetite adalah tingkat risiko yang accepted to achieve management objectives, reflecting
dapat diterima untuk mencapai sasaran manajemen, the extent to which the Bank is willing to take, retain, or
mencerminkan sejauh mana Bank bersedia mengambil, avoid risk to achieve its business goals, strategy, and
menahan, atau menghindari risiko untuk mencapai capital planning. The Bank sets its risk appetite in line
tujuan bisnis, strategi, dan perencanaan modalnya. Bank with ICAAP management related to capital adequacy.
menetapkan risk appetite sejalan dengan pengelolaan For other risk management, limits and warning triggers
ICAAP terkait dengan kecukupan permodalan. Untuk are proposed by the relevant Departments and then
pengelolaan risiko lainnya besaran limit dan warning reviewed by Risk Management before obtaining Board
trigger diusulkan oleh Departemen terkait yang of Directors’ approval.
selanjutnya dilakukan review oleh Manajemen Risiko
sebelum mendapatkan persetujuan Direksi.
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Bank juga telah merumuskan dan menetapkan risk The Bank has also formulated and established a risk
appetite atas beberapa indikator yang mencerminkan appetite for several indicators reflecting compliance
kepatuhan terhadap rasio regulator, antara lain Capital, with regulatory ratios, including Capital, LLL, NPL,
BMPK, NPL, LAR, ROA, ROE, BOPO, LCR, NSFR, dan LAR, ROA, ROE, BOPO, LCR, NSFR, and CAR. This risk
CAR. Risk appetite tersebut dikaji ulang secara berkala appetite is reviewed periodically and reported monthly
dan dilaporkan setiap bulan kepada Komite Manajemen to the Risk Management Committee (RMC) and the
Risiko (RMC) dan Komite Pemantau Risiko (ROC). Risk Monitoring Committee (ROC).
Strategi manajemen risiko Bank disusun untuk jangka The Bank’s risk management strategy is developed for
panjang guna memastikan keberlanjutan usaha the long term to ensure business continuity and capital
serta kecukupan permodalan. Selain itu, strategi ini adequacy. Furthermore, this strategy is designed
dirancang untuk mengendalikan risiko secara efektif to manage risks effectively by considering various
dengan mempertimbangkan berbagai faktor, termasuk factors, including economic developments, adequacy
perkembangan ekonomi, kecukupan sumber daya of human resources, infrastructure, and the Bank’s
manusia, infrastruktur, serta kondisi keuangan Bank. financial condition.
Struktur Tata Kelola Risiko Risk Governance Structure
Dalam mendukung penerapan manajemen risiko yang To support the effective implementation of risk
efektif, KB Bank membangun kerangka kerja dan tata management, KB Bank has developed a framework and
kelola yang tercermin dalam organisasi manajemen governance structure reflected in the risk management
risiko yang selaras dengan strategi bisnis, kebijakan organization, aligned with the business strategy,
usaha, skala, kompleksitas, serta kapabilitas Bank. business policies, scale, complexity, and capabilities
Struktur organisasi setiap unit kerja memiliki struktur of the Bank. Each work unit has a clear organizational
organisasi yang jelas dengan pembagian tugas dan structure with specific roles and responsibilities, both
tanggung jawab yang spesifik, baik secara umum generally and in the application of risk management.
maupun dalam penerapan manajemen risiko.
KB Bank menerapkan praktik manajemen risiko yang KB Bank implements effective risk management
efektif di seluruh satuan kerja melalui pendekatan practices across all work units through the Three
Tiga Lini Pertahanan (Three Lines of Defence) sesuai Lines of Defence approach in accordance with the
dengan Struktur Organisasi PT Bank KB Indonesia Tbk. Organizational Structure of PT Bank KB Indonesia Tbk.
Dalam kerangka tersebut, pengelolaan Risiko dibagi Within this framework, risk management is divided
berdasarkan prinsip-prinsip sebagai berikut: according to the following principles:
1. 1st Line of Defence: Risk Taking Unit, yang 1. 1st Line of Defence: Risk Taking Unit, which
mencakup tim bisnis dan pendukung (termasuk tim includes business and support teams (including
kredit), bertanggung jawab atas pengelolaan risiko credit teams), responsible for managing risks in
dalam aktivitas operasional. operational activities.
2. 2nd Line of Defence: Risk Group, Anti Money 2. 2nd Line of Defence: Risk Group, Anti Money
Laundry, Information Security Office, Anti Fraud Laundry, Information Security Office, Anti Fraud
dan Kepatuhan, yang berperan dalam mengawasi and Compliance, responsible for overseeing and
dan memastikan penerapan kebijakan serta ensuring the implementation of risk management
prosedur manajemen risiko sesuai dengan regulasi policies and procedures in accordance with
dan standar internal. regulations and internal standards.
3. 3rd Line of Defence: Internal Audit, yang melakukan 3. 3rd Line of Defence: Internal Audit, which conducts
evaluasi independen terhadap efektivitas independent evaluations of the effectiveness of
manajemen risiko dan kepatuhan di seluruh unit risk management and compliance across all work
kerja. units.
Seluruh fungsi dalam lini pertahanan ini terstruktur All functions within these lines of defence are clearly
dengan jelas dalam organisasi dan kewenangannya structured within the organization, and their authority
telah ditetapkan dalam deskripsi pekerjaan masing- is defined in the job descriptions of each work unit.
masing unit kerja.
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Media Komunikasi Manajemen Risiko Risk Management Communication
Media
KB Bank merancang dan melaksanakan berbagai KB Bank designs and organizes comprehensive
inisiatif pembelajaran yang komprehensif dalam rangka learning initiatives to strengthen human resource
memperkuat kompetensi sumber daya manusia. competencies. These initiatives include training
Inisiatif tersebut mencakup program pelatihan untuk programs to align employees’ skills in risk management,
menyelaraskan kompetensi karyawan di bidang risk management quizzes to test understanding, and
manajemen risiko, penyelenggaraan kuis manajemen support for obtaining relevant certifications.
risiko guna menguji tingkat pemahaman, serta
pemberian dukungan terhadap kepemilikan sertifikasi
yang relevan.
Selain itu, untuk memperluas pemahaman mengenai In addition, to broaden understanding of risks, the
risiko, Bank mendistribusikan materi edukasi melalui Bank distributes educational materials through
saluran komunikasi internal, seperti KB Bank Office internal communication channels, such as KB Bank
Communication. Dengan langkah-langkah ini, KB Bank Office Communication. Through these measures, KB
memastikan bahwa karyawan terus meningkatkan Bank ensures that employees continuously enhance
wawasan mereka tentang risiko dan peran penting their knowledge of risks and the critical role of risk
manajemen risiko dalam keberlangsungan operasional management in sustaining operational continuity.
perusahaan.
Sistem Pengukuran Risiko Risk Measurement System
Bank menerapkan pengukuran risiko yang disesuaikan The Bank applies risk measurement aligned with
dengan karakteristik serta tingkat kompleksitas the characteristics and complexity level of its
kegiatan usaha yang dijalankan. Keakuratan dalam business activities. Accuracy in this measurement
proses pengukuran tersebut menjadi faktor penting process becomes an important factor to ensure the
untuk memastikan efektivitas penerapan manajemen effectiveness of risk management. Furthermore, risk
risiko. Selain itu, evaluasi risiko dilakukan secara berkala evaluations are conducted periodically for products,
terhadap produk, portofolio, dan seluruh aktivitas Bank portfolios, and all Bank activities to assess risk
guna menilai eksposur risiko secara komprehensif. exposures comprehensively.
Adapun sistem pengukuran risiko berperan sebagai The risk measurement system serves as a guideline
pedoman dalam mengidentifikasi dan mengelola risiko, for identifying and managing risks, and as the basis
sekaligus menjadi dasar untuk penerapan pengendalian for implementing optimal controls. Adjustments to
yang optimal. Penyesuaian dalam metode pengukuran measurement methods are made in line with significant
dilakukan seiring dengan perubahan signifikan dalam changes in business activities, products, transactions,
kegiatan usaha, produk, transaksi, serta faktor risiko and related risk factors.
terkait.
Prosedur pengukuran risiko dievaluasi dan diperbarui Risk measurement procedures are evaluated and
secara berkala, paling sedikit satu kali dalam satu tahun updated periodically, at least once a year or as needed,
atau sesuai kebutuhan, guna memastikan akurasi, to maintain the accuracy, fairness, and integrity of data.
keadilan, serta integritas data tetap terjaga. Dengan Thus, the applied risk measurement methods remain
demikian, metode pengukuran risiko yang diterapkan relevant and aligned with industry developments and
senantiasa relevan dan selaras dengan perkembangan applicable regulatory requirements.
industri serta ketentuan regulasi yang berlaku.
Stress Test Stress Test
KB Bank secara rutin dan berkelanjutan melaksanakan KB Bank routinely and continuously conducts stress
uji ketahanan (stress test) untuk mengantisipasi potensi tests to anticipate potential changes in future economic
perubahan kondisi ekonomi di masa mendatang yang conditions that may impact the Bank’s financial stability.
dapat berdampak terhadap stabilitas keuangan Bank. These stress tests aim to assess the Bank’s capital
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Uji ketahanan ini bertujuan untuk menilai kesiapan readiness in the face of potential significant losses
modal Bank dalam menghadapi kemungkinan kerugian and to formulate mitigation measures to maintain a
besar serta merumuskan langkah mitigasi guna soundness level of capitalization.
menjaga tingkat permodalan yang sehat.
Secara umum, skenario dalam uji ketahanan In general, the scenarios in the stress tests consider
mempertimbangkan berbagai variabel makroekonomi, various macroeconomic variables, such as changes in
seperti perubahan suku bunga, tingkat inflasi, Produk interest rates, inflation rates, Gross Domestic Product
Domestik Bruto (PDB), nilai tukar, serta faktor lainnya. (GDP), exchange rates, and other factors. The KB Bank
KB Bank menerapkan stress test untuk mengukur applies stress tests to measure credit, market, and
risiko kredit, pasar, dan likuiditas guna memastikan liquidity risks to ensure resilience against various crisis
ketahanan terhadap berbagai skenario krisis. scenarios.
1. Uji Ketahanan Risiko Kredit 1. Credit Risk Resilience Test
Uji ini bertujuan untuk menilai dampak krisis This test aims to evaluate the impact of a crisis on
terhadap kualitas aset dan kecukupan modal. asset quality and capital adequacy. Its application
Penerapannya disesuaikan dengan dinamika is adjusted according to the dynamics of business
sektor usaha dan kondisi ekonomi, termasuk sectors and economic conditions, including
kemungkinan penurunan kualitas kredit akibat potential declines in credit quality due to external
guncangan eksternal. shocks.
2. Uji Ketahanan Risiko Likuiditas 2. Liquidity Risk Resilience Test
Evaluasi ini dilakukan untuk mengukur kemampuan This evaluation measures the Bank’s ability to
Bank dalam mempertahankan stabilitas keuangan maintain financial stability under liquidity pressure.
saat menghadapi tekanan likuiditas. Penilaian The assessment includes aspects such as changes
mencakup aspek seperti perubahan struktur, skala, in the Bank’s structure, scale, and complexity
dan kompleksitas usaha Bank, dinamika pasar, of operations, market dynamics, and the Bank’s
serta pengalaman historis Bank dalam menangani historical experience in handling crisis situations.
situasi krisis.
3. Uji Ketahanan Risiko Pasar 3. Market Risk Resilience Test
Pengujian ini bertujuan untuk mengantisipasi This test anticipates worst-case scenarios that
skenario terburuk yang dapat memengaruhi could affect market risk exposures, particularly
eksposur risiko pasar, khususnya dalam fluktuasi fluctuations in exchange rates and interest rates.
nilai tukar dan suku bunga. Analisis dilakukan The analysis considers maximum exposure limits
dengan mempertimbangkan batasan eksposur to market risks, including the Net Open Position
maksimum terhadap risiko pasar, termasuk Posisi (NOP) in foreign exchange and marketable
Devisa Netto (PDN) dan surat berharga. securities.
Sejalan dengan POJK No. 5, Bank telah melaksanakan In accordance with OJK Regulation No. 5, the Bank
Recovery Plan Stress Test yang memuat skenario has implemented a Recovery Plan Stress Test, which
tindakan untuk mencegah, memperbaiki, atau outlines action scenarios to prevent, improve, or
memulihkan kondisi keuangan Bank apabila mengalami restore the Bank’s financial condition if it experiences
tekanan. Selain itu, menindaklanjuti surat dari OJK, stress. Furthermore, following up on a letter from the
Bank juga melakukan climate risk stress test guna OJK, the Bank also conducted a climate risk stress
mengevaluasi ketahanan portofolio terhadap potensi test to evaluate the portfolio’s resilience to potential
tekanan eksternal, termasuk risiko terkait perubahan external pressures, including risks related to climate
iklim. Hasil kajian. change. The study results.
Di samping itu, Bank secara berkala melakukan In addition, the Bank periodically conducts credit stress
stress testing kredit dengan mempertimbangkan testing, considering various internal and external risk
berbagai faktor risiko internal maupun eksternal yang factors that could affect the quality of the customer
dapat mempengaruhi kualitas portofolio nasabah, portfolio, to measure their impact on the Bank’s capital
guna mengukur dampaknya terhadap kecukupan adequacy. This stress testing also aims to assess the
permodalan Bank. Stress testing ini juga bertujuan impact of the implementation of Risk Management
untuk menilai dampak implementasi kebijakan dan policies and strategies on the Bank’s portfolio and
strategi Manajemen Risiko terhadap portofolio dan performance, both individually and on a consolidated
kinerja Bank, baik secara individu maupun konsolidasi. basis. The implementation of consolidated stress
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Pelaksanaan stress testing secara konsolidasi testing is part of the implementation of integrated
merupakan bagian dari penerapan tata kelola dan governance and risk management in the management
manajemen risiko terintegrasi dalam pengelolaan of subsidiaries, with the aim of assessing the resilience
anak perusahaan dengan tujuan menguji ketahanan of potential credit quality declines at the Bank and its
terhadap potensi penurunan kualitas kredit pada Bank subsidiaries to the Bank’s consolidated capital and
dan anak perusahaan terhadap permodalan serta liquidity.
likuiditas Bank secara konsolidasi.
Melalui pelaksanaan serangkaian uji ketahanan Through the implementation of these stress tests,
tersebut, Bank memastikan kecukupan dan kesiapan the Bank ensures adequate capital and preparedness
permodalan dalam menghadapi berbagai tantangan, to face various challenges, while also identifying
sekaligus mengidentifikasi strategi yang tepat untuk appropriate strategies to mitigate risks and maintain
memitigasi risiko serta menjaga stabilitas keuangan. financial stability.
Proses Pelaporan Informasi Risiko Risk Information Reporting Process
Proses pelaporan informasi risiko dilaksanakan secara The risk information reporting process is conducted
rutin dan terstruktur melalui penyampaian laporan routinely and in a structured manner through the
bulanan berupa Monthly Risk Management Report submission of monthly reports in the form of the
kepada Direksi dan Monthly Risk Oversight Report Monthly Risk Management Report to the Board of
kepada Komisaris, yang disusun oleh Divisi Manajemen Directors and the Monthly Risk Oversight Report
Risiko. Laporan tersebut mencakup pemantauan risk to the Board of Commissioners, prepared by the
appetite secara menyeluruh serta pengelolaan risiko Risk Management Division. These reports include
utama yang dihadapi oleh KB Bank. comprehensive monitoring of the Bank’s risk appetite
and the management of the key risks faced by the KB
Bank.
Selain itu, Divisi Manajemen Risiko juga menyusun In addition, the Risk Management Division prepares
Laporan Profil Risiko secara kuartalan, yang a Quarterly Risk Profile Report, which provides a
memberikan gambaran komprehensif mengenai seluruh comprehensive overview of all major risks managed
risiko utama yang dikelola oleh KB Bank. Laporan ini by KB Bank. This report is reviewed by the Board of
dikaji oleh Dewan Komisaris, Direksi, serta Komite Commissioners, the Board of Directors, and the Risk
Pemantau Risiko sebelum dilaporkan kepada regulator. Monitoring Committee before being submitted to the
Evaluasi yang dilakukan oleh Dewan Komisaris dan regulators. Evaluations conducted by the Board of
Direksi akan ditindaklanjuti oleh unit-unit terkait, Commissioners and the Board of Directors are followed
dengan pemantauan berkala terhadap implementasi up by the relevant units, with regular monitoring of the
rekomendasi yang diberikan. implementation of the recommendations provided.
KB Bank senantiasa menjaga transparansi dan KB Bank consistently maintains transparency and
komunikasi dengan pemangku kepentingan utama communication with key stakeholders in all reporting
dalam setiap proses pelaporan. Selain itu, Bank processes. The Bank also periodically submits various
secara berkala menyampaikan berbagai laporan yang reports required by regulators, either through reporting
diwajibkan oleh regulator, baik melalui portal pelaporan portals or directly to the relevant regional offices.
maupun secara langsung ke kantor regional terkait.
Sebagai tambahan, KB Bank juga menyediakan Additionally, KB Bank provides a Weekly Risk Report to
Weekly Risk Report kepada President Director yang the President Director, containing weekly updates on
memuat pembaruan mingguan atas parameter risiko the risk parameters being managed, to ensure that risk
yang dikelola, guna memastikan pengawasan risiko oversight is conducted proactively and in an integrated
dilakukan secara proaktif dan terintegrasi. manner
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Strategi Manajemen Risiko Risk Management Strategy
Bank merancang strategi manajemen risiko yang The Bank designs an integrated risk management
terintegrasi guna memastikan keberlanjutan strategy to ensure long-term business sustainability,
usaha dalam jangka panjang, menjaga kecukupan maintain capital adequacy, and comprehensively
permodalan, serta mengelola dan mengendalikan manage and control risks. This strategy is developed
risiko secara menyeluruh. Strategi ini disusun dengan by considering economic dynamics, the readiness of
mempertimbangkan dinamika ekonomi, kesiapan human resources and infrastructure, the Bank’s financial
sumber daya manusia dan infrastruktur, kekuatan strength, portfolio diversification, and commitment to
keuangan Bank, diversifikasi portofolio, serta komitmen sustainable finance.
terhadap keuangan berkelanjutan.
Pendekatan ini selaras dengan strategi bisnis KB Bank This approach is aligned with KB Bank’s overall
secara keseluruhan, dengan tetap mengacu pada Risk business strategy while remaining consistent with the
Appetite yang telah ditetapkan. Tujuannya adalah established Risk Appetite. The objective is to maintain
untuk menjaga stabilitas operasional, memastikan operational stability, ensure sustainable profitability,
profitabilitas yang berkelanjutan, serta memberikan and contribute positively to sustainable economic
kontribusi positif terhadap pertumbuhan ekonomi yang growth.
berkelanjutan.
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Total Eksposur dalam Rasio Pengungkit
Total Exposure in Leverage Ratio
Nama Bank | Bank Name : PT Bank KB Indonesia Tbk (Individu | Individual)
Posisi Laporan | Reporting Position : Desember | December 2025 (Audited)
LR1: Summary Comparison of Accounting Assets vs. Leverage Ratio Exposures
dalam jutaan Rupiah | in millions of Rupiah
Individu
No. Item
Individual
Total aset di neraca pada laporan keuangan publikasi (nilai gross sebelum dikurangi CKPN)
1 84.083.222
Total assets on the balance sheet in the published financial statements (gross value before deducting CKPN)
Penyesuaian untuk nilai penyertaan pada bank, lembaga keuangan, perusahaan asuransi, dan/atau entitas lain yang
berdasarkan standar akuntansi keuangan harus dikonsolidasikan namun di luar cakupan konsolidasi berdasarkan
ketentuan Otoritas Jasa Keuangan
2 -
Adjustment for the value of investments in banks, financial institutions, insurance companies, and/or other entities
that, according to financial accounting standards, should be consolidated but are outside the scope of consolidation
under Financial Services Authority regulations
Penyesuaian untuk nilai kumpulan aset keuangan yang mendasari (underlying) yang telah dialihkan dalam sekuritisasi
aset yang memenuhi persyaratan jual putus sebagaimana diatur dalam peraturan perundang-undangan OJK
mengenai prinsip kehati-hatian dalam Aktivitas Sekuritisasi Aset bagi Bank Umum
3 (610.919)
Adjustment for the value of underlying financial asset pools that have been transferred in asset securitizations
meeting the outright sale requirements, as regulated in OJK laws and regulations on prudential principles in Asset
Securitization Activities for Commercial Banks
Penyesuaian terhadap pengecualian sementara atas penempatan giro pada Bank Indonesia dalam rangka memenuhi
ketentuan giro wajib minimum (jika ada)
4 -
Adjustment for temporary exemptions on placements of current accounts with Bank Indonesia to meet the minimum
statutory reserves (if any)
Penyesuaian untuk aset fidusia yang diakui sebagai komponen neraca berdasarkan standar akuntansi keuangan
namun dikeluarkan dari perhitungan total eksposur dalam Rasio Leverage
5 -
Adjustment for fiduciary assets recognized as balance sheet components under financial accounting standards but
excluded from total exposure in the Leverage Ratio calculation
Penyesuaian untuk nilai pembelian atau penjualan aset keuangan secara regular dengan menggunakan metode
akuntansi tanggal perdagangan
6 -
Adjustment for the value of financial asset purchases or sales conducted on a regular way basis using trade-date
accounting
Penyesuaian untuk nilai transaksi cash pooling yang memenuhi persyaratan sebagaimana diatur dalam Peraturan
Otoritas Jasa Keuangan ini
7 -
Adjustment for the value of cash pooling transactions that meet the requirements stipulated in these Financial
Services Authority regulations
Penyesuaian untuk nilai eksposur transaksi derivative
8 25.574
Adjustment for the value of derivative transaction exposures
Penyesuaian untuk nilai eksposur Securities Financing Transaction (SFT) sebagai contoh transaksi Reverse Repo
9 -
Adjustment for the value of Securities Financing Transaction (SFT) exposures, such as Reverse Repo transactions
Penyesuaian untuk nilai eksposur Transaksi Rekening Administratif (TRA) yang telah dikalikan dengan Faktor
Konversi Kredit (FKK)
10 726.642
Adjustment for the value of Administrative Account Transaction (TRA) exposures multiplied by the Credit Conversion
Factor (FKK)
Prudent valuation adjustment berupa faktor pengurang modal dan Cadangan Kerugian Penurunan Nilai (CKPN)
11 (5.543.042)
Prudent valuation adjustment in the form of capital deduction factors and allowance for impairment losses (CKPN)
Penyesuaian lainnya
12 -
Other adjustments
Total eksposur dalam perhitungan Rasio Leverage
13 78.681.477
Total exposure in the Leverage Ratio calculation
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dalam jutaan Rupiah | in millions of Rupiah
Individu
No. Item
Individual
Analisis Kualitatif
Qualitative Analysis
Total aset di laporan posisi keuangan pada laporan keuangan publikasi (sebelum dikurangi CKPN) adalah sebesar Rp84,08 triliun. Setelah ditambah
dengan eksposur transaksi derivatif, TRA dan dilakukan penyesuaian penilaian prudensial maka Total Eksposur dalam perhitungan Rasio Pengungkit
secara individu (bank only) menjadi sebesar Rp78,68 triliun.
The total assets on the statement of financial position in the published financial statements (before deducting CKPN) amounted to IDR 84.08 trillion.
After adding exposures from derivative transactions, TRA and applying prudent valuation adjustments, the Total Exposure in the individual Leverage
Ratio calculation (bank only) became IDR 78.68 trillion.
LR2: Pengungkapan Leverage Ratio
LR2: Leverage Ratio Disclosure
dalam jutaan Rupiah | in millions of Rupiah
Periode
Period
No. Item T T-1
(31 Desember 2025) (30 September 2025)
(December 31, 2025) (September 30, 2025)
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca)
Asset Exposure in the Statement of Financial Position (Balance Sheet)
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca) termasuk aset jaminan,
namun tidak termasuk eksposur transaksi derivatif dan eksposur SFT
*Nilai gross sebelum dikurangi CKPN
1 Asset Exposure in the Statement of Financial Position (Balance Sheet) includes 81.989.882 83.086.817
collateral assets, but excludes exposures from derivative transactions and SFT
exposures.
*Gross value before deducting CKPN
Nilai penambahan kembali untuk agunan derivatif yang diserahkan kepada pihak
lawan dan penyediaan agunan tersebut mengakibatkan penurunan total eksposur aset
dalam neraca karena adanya penerapan standar akuntansi
2 - -
The re-additional value for derivative collateral delivered to counterparties, where
providing such collateral reduces total asset exposure on the balance sheet due to the
application of accounting standards
(Pengurangan atas piutang terkait cash variation margin yang diberikan dalam
transaksi derivatif)
3 - -
(Deductions for receivables related to cash variation margin provided in derivative
transactions)
(Penyesuaian untuk surat berharga yang diterima dalam eksposur SFT yang diakui
4 sebagai aset) - -
(Adjustments for securities received in SFT exposures recognized as assets)
Cadangan Kerugian Penurunan Nilai (CKPN) atas aset tersebut sesuai standar
akuntansi yang berlaku
5 (2518874,711) (2720710,820)
Allowance for Impairment Losses (CKPN) on these assets in accordance with
applicable accounting standards
(Aset yang telah diperhitungkan sebagai faktor pengurang Modal Inti (Tier 1)
sebagaimana dimaksud dalam Peraturan Otoritas Jasa Keuangan yang mengatur
mengenai kewajiban penyediaan modal minimum bank umum)
6 (3.024.167) (2825312,0)
(Assets already accounted for as a deduction from Core Capital (Tier 1) as referred
to in the Financial Services Authority regulations governing capital adequacy ratio for
commercial banks)
Total eksposur Aset dalam Laporan Posisi Keuangan (Keuangan) (Penjumlahan
dari baris 1 sampai dengan baris 6)
7 76.446.840 77.540.794
Total Asset Exposure in the Statement of Financial Position (Financial) (Sum of row 1
through 6)
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dalam jutaan Rupiah | in millions of Rupiah
Periode
Period
No. Item T T-1
(31 Desember 2025) (30 September 2025)
(December 31, 2025) (September 30, 2025)
Eksposur Transaksi Derivatif
Derivative Transaction Exposure
Nilai Replacement Cost (RC) untuk seluruh transaksi derivatif baik dalam hal terdapat
variation margin yang memenuhi syarat ataupun terdapat perjanjian saling hapus yang
8 memenuhi persyaratan tertentu 5.140 42048,141
Replacement Cost (RC) for all derivative transactions, whether there are eligible
variation margins or valid netting agreements that meet certain requirements
Nilai penambahan yang merupakan Potential Futures Exposures (PFE) untuk seluruh
transaksi derivatif
9 24.105 38398,714
The add-on value representing Potential Future Exposures (PFE) for all derivative
transactions
(Pengecualian atas eksposur transaksi derivatif yang diselesaikan melalui central
counterparty (CCP))
10 - -
(Exclusion of derivative transaction exposures settled through a central counterparty
(CCP))
Penyesuaian untuk nilai nosional efektif dari derivatif kredit
11 - -
Adjustment for the effective notional value of credit derivatives
(Penyesuaian untuk nilai nosional efektif yang dilakukan saling hapus dan
pengurangan add-on untuk transaksi penjualan kredit derivatif)
12 - -
(Adjustment for the effective notional value carried out through netting and add-on
reductions for credit derivative sale transactions)
Total Eksposur Transaksi Derivatif (Penjumlahan baris 8 sampai dengan baris 12)
13 29.245 80.447
Total Derivative Transaction Exposure (sum of row 8 through 12)
Eksposur Securities Financing Transaction (SFT)
Securities Financing Transaction (SFT) Exposure.
Nilai Gross SFT
14 1.478.749 534.268
Gross SFT Value
(Nilai bersih antara liabilitas kas dan tagihan kas)
15 - -
(Net value between cash liabilities and cash receivables)
Risiko Kredit akibat kegagalan pihak lawan terkait aset SFT yang mengacu
perhitungan Current Exposure sebagaimana diatur dalam Lampiran I Peraturan
Otoritas Jasa Keuangan ini
16 - -
Credit risk arising from counterparty default related to SFT assets, based on the
Current Exposure calculation as set out in Appendix I of this Financial Services
Authority regulation
Eksposur sebagai agen SFT
17 - -
Exposure as an SFT agent
Total Eksposur SFT (Penjumlahan baris 14 sampai dengan baris 17)
18 1.478.749 534.268
Total SFT Exposure (sum of row 14 through 17)
Eksposur Transaksi Rekening Administratif (TRA)
Administrative Account Transaction (TRA) Exposure
Nilai seluruh kewajiban komitmen atau kewajiban kontijensi. *Nilai gross sebelum
dikurangi CKPN
19 5.302.140 5.442.188
Total value of all committed or contingent obligations (gross value before deducting
CKPN)
(Penyesuaian terhadap hasil perkalian antara nilai kewajiban komitmen atau kewajiban
kontijensi dan Faktor Konversi Kredit (FKK) kemudian dikurangi CKPN)
20 (4.549.546) (4680376,970)
(Adjustment based on the multiplication of the committed or contingent obligation
value by the Credit Conversion Factor (FKK), then deducting CKPN)
(Cadangan Kerugian Penurunan Nilai (CKPN) atas TRA tersebut sesuai standar
akuntansi yang berlaku)
21 -25.951,90 (30202,885)
(Allowance for Impairment Losses (CKPN) on the TRA in accordance with applicable
accounting standards)
Total Eksposur Transaksi Rekening Administratif (TRA) (Penjumlahan dari baris 19
22 sampai dengan baris 21) 726.642 731.608
Total Administrative Account Transaction (TRA) Exposure (sum of row 19 through 21)
278 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 279
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Periode
Period
No. Item T T-1
(31 Desember 2025) (30 September 2025)
(December 31, 2025) (September 30, 2025)
Modal dan Total Eksposur
Capital and Total Exposure
Modal Inti (Tier 1)
23 6.351.741 6.622.462
Core Capital (Tier 1)
Total eksposur (Penjumlahan baris 7, 13, 18, dan 22)
24 78.681.477 78.887.117
Total exposure (sum of row 7, 13, 18, and 22)
Rasio Leverage
Leverage Ratio
Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian terhadap pengecualian
sementara atas penempatan giro pada Bank Indonesia dalam rangka memenuhi giro
wajib minimum (jika ada)
25 8,07% 8,39%
Leverage Ratio value, including the impact of adjustments for temporary exemptions
on current account placements with Bank Indonesia to meet the minimum statutory
reserves (if any)
Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian terhadap
pengecualian sementara atas penempatan giro pada Bank Indonesia dalam rangka
memenuhi giro wajib minimum (jika ada)
25a 8,07% 8,39%
Leverage Ratio value, excluding the impact of adjustments for temporary exemptions
on current account placements with Bank Indonesia to meet the minimum statutory
reserves (if any)
Nilai Minimum Rasio Leverage
26 3,00 3,00
Minimum Leverage Ratio
Buffer terhadap nilai Rasio Leverage
27 0,00 0,00
Buffer for the Leverage Ratio
Pengungkapan Nilai Rata-rata
Disclosure of Average Value
Nilai rata-rata dari nilai tercatat aset SFT secara gross, setelah penyesuaian untuk
transaksi akuntansi penjualan (sale accounting transaction) yang dihitung secara
28 bersih (nett) dengan liabilitas kas dalam SFT dan tagihan kas dalam SFT 1.478.749 534.268
Average value of gross carrying amounts of SFT assets, after adjustments for sale
accounting transactions, calculated net of cash liabilities and cash receivables in SFTs
Nilai akhir triwulan laporan dari nilai tercatat aset SFT secara gross, setelah
penyesuaian untuk transaksi akuntansi penjualan (sale accounting transaction) yang
dihitung secara bersih (nett) dengan liabilitas kas dalam SFT dan tagihan kas dalam
29 1.478.749 534.268
SFT
Quarter-end value of gross carrying amounts of SFT assets, after adjustments for sale
accounting transactions, calculated net of cash liabilities and cash receivables in SFTs
Total Eksposur, termasuk dampak dari penyesuaian terhadap pengecualian sementara
atas penempatan giro pada Bank Indonesia dalam rangka memenuhi ketentuan giro
wajib minimum (jika ada), yang telah memasukkan nilai rata-rata dari nilai tercatat aset
SFT secara gross sebagaimana dimaksud dalam baris 28
30 78.681.477 78.887.117
Total exposure, including the impact of adjustments for temporary exemptions on
current account placements with Bank Indonesia to meet the minimum statutory
reserves (if any), incorporating the average value of gross carrying amounts of SFT
assets as referred to in line 28
Total eksposur, tidak termasuk dampak dari penyesuaian terhadap pengecualian
sementara atas penempatan giro pada Bank Indonesia dalam rangka memenuhi
ketentuan giro wajib minimum (jika ada), yang telah memasukkan nilai rata-rata dari
nilai tercatat aset SFT secara gross sebagaimana dimaksud dalam baris 28
30a 78.681.477 78.887.117
Total exposure, excluding the impact of adjustments for temporary exemptions on
current account placements with Bank Indonesia to meet the minimum statutory
reserves (if any), incorporating the average value of gross carrying amounts of SFT
assets as referred to in line 28
Laporan Tahunan 2025 Annual Report 279
PT Bank KB Indonesia Tbk
Page 280
Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah | in millions of Rupiah
Periode
Period
No. Item T T-1
(31 Desember 2025) (30 September 2025)
(December 31, 2025) (September 30, 2025)
Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian terhadap pengecualian
sementara atas penempatan giro pada Bank Indonesia dalam rangka memenuhi
ketentuan giro wajib minimum (jika ada), yang telah memasukkan nilai rata-rata dari
nilai tercatat aset SFT secara gross sebagaimana dimaksud dalam baris 28
31 8,07% 8,39%
Leverage Ratio value, including the impact of adjustments for temporary exemptions
on current account placements with Bank Indonesia to meet the minimum statutory
reserves (if any), incorporating the average value of gross carrying amounts of SFT
assets as referred to in line 28
Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian terhadap
pengecualian sementara atas penempatan giro pada Bank Indonesia dalam rangka
memenuhi ketentuan giro wajib minimum (jika ada), yang telah memasukkan nilai
rata-rata dari nilai tercatat aset SFT secara gross sebagaimana dimaksud dalam
31a baris 28 8,07% 8,39%
Leverage Ratio value, excluding the impact of adjustments for temporary exemptions
on current account placements with Bank Indonesia to meet the minimum statutory
reserves (if any), incorporating the average value of gross carrying amounts of SFT
assets as referred to in line 28
Analisis Kualitatif
Qualitative Analysis
Dengan Total Eksposur Rasio Pengungkit sebesar Rp78,68 triliun dan Total Modal Inti sebesar Rp6,35 triliun, maka didapatkan Rasio Pengungkit
pada Triwulan IV 2025 sebesar 8,07%. Rasio Pengungkit PT Bank KB Indonesia Tbk. secara individu (bank only) berada di atas nilai minimum
Rasio Pengungkit yang ditetapkan Regulator (3%).
With a Total Leverage Ratio Exposure of IDR 78.68 trillion and Total Core Capital of IDR 6.35 trillion, the Leverage Ratio for Q4 2025 was 8.07%.
PT Bank KB Indonesia Tbk.'s leverage ratio, as a bank only, is above the minimum leverage ratio set by the Regulator (3%).
Laporan Perhitungan Rasio Pengungkit
Leverage Ratio Calculation Report
Nama Bank | Bank Name : PT Bank KB Indonesia Tbk (Konsolidasi | Consolidated)
Posisi Laporan | Reporting Position : Desember | December 2025 (Audited)
Tabel Laporan Perhitungan Rasio Pengungkit per 31 Desember 2025
Table of Leverage Ratio Calculation Report as of December 31, 2025
dalam jutaan Rupiah | in millions of Rupiah
Individu
No. Item
Individual
Total aset di neraca pada laporan keuangan publikasi (nilai gross sebelum dikurangi CKPN)
1 92.576.962
Total assets on the balance sheet in the published financial statements (gross value before deducting CKPN)
Penyesuaian untuk nilai penyertaan pada bank, lembaga keuangan, perusahaan asuransi, dan/atau entitas lain yang
berdasarkan standar akuntansi keuangan harus dikonsolidasikan namun diluar cakupan konsolidasi berdasarkan
ketentuan Otoritas Jasa Keuangan
2 -
Adjustments for equity investments in banks, financial institutions, insurance companies, and/or other entities that,
according to financial accounting standards, must be consolidated but are outside the consolidation scope under
Financial Services Authority (OJK) regulations
Penyesuaian untuk nilai kumpulan aset keuangan yang mendasari (underlying) yang telah dialihkan dalam sekuritisasi
aset yang memenuhi persyaratan jual putus sebagaimana diatur dalam peraturan perundang-undangan OJK
mengenai prinsip kehati-hatian dalam Aktivitas Sekuritisasi Aset bagi Bank Umum
3 (610.919)
Adjustments for the value of underlying financial asset pools that have been transferred in asset securitization
meeting the outright sale requirements as regulated in OJK laws and regulations on prudential principles in Asset
Securitization Activities for Commercial Banks
280 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Individu
No. Item
Individual
Penyesuaian terhadap pengecualian sementara atas penempatan giro pada Bank Indonesia dalam rangka memenuhi
ketentuan giro wajib minimum (jika ada)
4 -
Adjustments for temporary exemptions on placements of current accounts with Bank Indonesia to meet the minimum
statutory reserves (if any)
Penyesuaian untuk aset fidusia yang diakui sebagai komponen neraca berdasarkan standar akuntansi keuangan
namun dikeluarkan dari perhitungan total eksposur dalam Rasio Leverage
5 -
Adjustments for fiduciary assets recognized as balance sheet components under financial accounting standards but
excluded from the total exposure calculation in the Leverage Ratio
Penyesuaian untuk nilai pembelian atau penjualan aset keuangan secara regular dengan menggunakan metode
6 akuntansi tanggal perdagangan -
Adjustments for the purchase or sale of financial assets on a regular basis using trade date accounting
Penyesuaian untuk nilai transaksi cash pooling yang memenuhi persyaratan sebagaimana diatur dalam Peraturan
Otoritas Jasa Keuangan ini
7 -
Adjustments for the value of cash pooling transactions that meet the requirements as regulated by the Financial
Services Authority
Penyesuaian untuk nilai eksposur transaksi derivatif
8 25.574
Adjustments for the exposure value of derivative transactions
Penyesuaian untuk nilai eksposur Securities Financing Transaction (SFT) sebagai contoh transaksi Reverse Repo
9 -
Adjustments for the exposure value of Securities Financing Transactions (SFT), such as Reverse Repo transactions
Penyesuaian untuk nilai eksposur Transaksi Rekening Administratif (TRA) yang telah dikalikan dengan Faktor
Konversi Kredit (FKK)
10 831.659
Adjustments for the exposure value of Administrative Account Transactions (TRA) multiplied by the Credit
Conversion Factor (FKK)
Prudent valuation adjustment berupa faktor pengurang modal dan Cadangan Kerugian Penurunan Nilai (CKPN)
11 (4.856.125)
Prudent valuation adjustments in the form of capital deduction factors and Allowance for Impairment Losses (CKPN)
Penyesuaian lainnya
12 -
Other adjustments
Total eksposur dalam perhitungan Rasio Leverage
13 87.967.150
Total exposure in the Leverage Ratio calculation
Analisis Kualitatif
Qualitative Analysis
Total aset di laporan posisi keuangan pada laporan keuangan publikasi (sebelum dikurangi CKPN) adalah sebesar Rp92,57 triliun. Setelah
ditambah dengan eksposur transaksi derivatif, TRA dan dilakukan penyesuaian penilaian prudensial maka Total Eksposur dalam perhitungan Rasio
Pengungkit secara konsolidasi menjadi sebesar Rp87,97 triliun.
Total assets on the statement of financial position in the published financial statements (before deducting CKPN) amounted to IDR 92.57 trillion.
After adding derivative transaction exposures, TRA, and applying prudent valuation adjustments, the Total Exposure for the Leverage Ratio
calculation on a consolidated basis amounted to IDR 87.97 trillion.
LR2: Pengungkapan Leverage Ratio
LR2: Leverage Ratio Disclosure
dalam jutaan Rupiah | in millions of Rupiah
Periode
Period
No. Item T T-1
(31 Desember 2025) (30 September 2025)
(December 31, 2025) (September 30, 2025)
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca)
Asset Exposure in the Statement of Financial Position (Balance Sheet)
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca) termasuk aset jaminan,
namun tidak termasuk eksposur transaksi derivatif dan eksposur SFT
*Nilai gross sebelum dikurangi CKPN
1 Asset Exposure on the Statement of Financial Position (Balance Sheet) includes 90.483.622 91.060.822
collateral assets but does not include derivative transaction exposures and SFT
exposures.
*Gross value before deducting CKPN
Laporan Tahunan 2025 Annual Report 281
PT Bank KB Indonesia Tbk
Page 282
Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah | in millions of Rupiah
Periode
Period
No. Item T T-1
(31 Desember 2025) (30 September 2025)
(December 31, 2025) (September 30, 2025)
Nilai penambahan kembali untuk agunan derivatif yang diserahkan kepada pihak
lawan dan penyediaan agunan tersebut mengakibatkan penurunan total eksposur aset
dalam neraca karena adanya penerapan standar akuntansi
2 - -
Re-additional of value for derivative collateral delivered to counterparties, where the
provision of such collateral reduces total asset exposure on the balance sheet due to
the application of accounting standards
(Pengurangan atas piutang terkait cash variation margin yang diberikan dalam
transaksi derivatif)
3 - -
(Deduction for receivables related to cash variation margin provided in derivative
transactions)
(Penyesuaian untuk surat berharga yang diterima dalam eksposur SFT yang diakui
4 sebagai aset) - -
(Adjustment for securities received in SFT exposures that are recognized as assets)
Cadangan Kerugian Penurunan Nilai (CKPN) atas aset tersebut sesuai standar
akuntansi yang berlaku
5 (2782101,431) (2907192,0)
Allowance for Impairment Losses (CKPN) on these assets in accordance with
applicable accounting standards
(Aset yang telah diperhitungkan sebagai faktor pengurang Modal Inti (tier 1)
sebagaimana dimaksud dalam Peraturan Otoritas Jasa Keuangan yang mengatur
mengenai kewajiban penyediaan modal minimum bank umum)
6 (2.074.024) (1444708,0)
(Assets that have been accounted for as a deduction factor from Core Capital (Tier 1)
as referred to in the Financial Services Authority regulations on the capital adequacy
ratio for commercial banks)
Total eksposur Aset dalam Laporan Posisi Keuangan (Keuangan) (Penjumlahan
dari baris 1 sampai dengan baris 6)
7 85.627.496 86.708.922
Total Asset Exposure on the Statement of Financial Position (Financial) (sum of row1
to 6)
Eksposur Transaksi Derivatif
Derivative Transaction Exposure
Nilai Replacement Cost (RC) untuk seluruh transaksi derivatif baik dalam hal terdapat
variation margin yang memenuhi syarat ataupun terdapat perjanjian saling hapus yang
8 memenuhi persyaratan tertentu 5.140 42048,0
Replacement Cost (RC) value for all derivative transactions, whether there is eligible
variation margin or a qualifying netting agreement
Nilai penambahan yang merupakan Potential Futures Exposures (PFE) untuk seluruh
transaksi derivatif
9 24.105 38399,0
Additional value representing Potential Future Exposures (PFE) for all derivative
transactions
(pengecualian atas eksposur transaksi derivatif yang diselesaikan melalui Central
Counterparty (CCP))
10 - -
(Exclusion of derivative transaction exposures settled through a Central Counterparty
(CCP))
Penyesuaian untuk nilai nosional efektif dari derivatif kredit
11 - -
Adjustment for the effective notional value of credit derivatives
(Penyesuaian untuk nilai nosional efektif yang dilakukan saling hapus dan
pengurangan add-on untuk transaksi penjualan kredit derivatif)
12 - -
(Adjustment for the effective notional value that has been netted and the add-on
reduction for credit derivative sale transactions)
Total Eksposur Transaksi Derivatif (Penjumlahan baris 8 sampai dengan baris 12)
13 29.245 80.447
Total Derivative Transaction Exposure (Sum of row 8 to 12)
Eksposur Securities Financing Transaction (SFT)
Securities Financing Transaction (SFT) Exposure
Nilai Gross SFT
14 1.478.749 534.268
Gross SFT Value
(Nilai bersih antara liabilitas kas dan tagihan kas)
15 - -
(Net value between cash liabilities and cash receivables)
282 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Periode
Period
No. Item T T-1
(31 Desember 2025) (30 September 2025)
(December 31, 2025) (September 30, 2025)
Risiko Kredit akibat kegagalan pihak lawan terkait aset SFT yang mengacu
perhitungan Current Exposure sebagaimana diatur dalam Lampiran I Peraturan
Otoritas Jasa Keuangan ini
16 - -
Credit Risk arising from counterparty default related to SFT assets, based on the
Current Exposure calculation as regulated in Appendix I of the Financial Services
Authority regulation
Eksposur sebagai agen SFT
17 - -
Exposure as an SFT agent
Total Eksposur SFT (Penjumlahan baris 14 sampai dengan baris 17)
18 1.478.749 534.268
Total SFT Exposure (Sum of row 14 to 17)
Eksposur Transaksi Rekening Administratif (TRA)
Administrative Account Transaction (TRA) Exposure
Nilai seluruh kewajiban komitmen atau kewajiban kontijensi *Nilai gross sebelum
dikurangi CKPN
19 5.512.173 5.640.274
Total value of all commitment or contingent obligations
*Gross value before deducting CKPN
(Penyesuaian terhadap hasil perkalian antara nilai kewajiban komitmen atau kewajiban
kontijensi dan Faktor Konversi Kredit (FKK)kemudian dikurangi CKPN)
20 (4.654.562) (4779420,0)
(Adjustment for the product of the value of commitment or contingent obligations and
the Credit Conversion Factor (FKK), then deducting CKPN)
(Cadangan Kerugian Penurunan Nilai (CKPN) atas TRA tersebut sesuai standar
akuntansi yang berlaku)
21 -25.951,90 (30203,0)
(Allowance for Impairment Losses (CKPN) on the TRA in accordance with applicable
accounting standards)
Total Eksposur Transaksi Rekening Administratif (TRA) (Penjumlahan dari baris
22 19 sampai dengan baris 21) 831.659 830.651
Total Administrative Account Transaction (TRA) Exposure (Sum of row 19 to 21)
Modal dan Total Eksposur
Capital and Total Exposure
Modal Inti (Tier 1)
23 7.571.590 8.386.937
Core Capital (Tier 1)
Total eksposur (Penjumlahan baris 7, 13, 18, dan 22)
24 87.967.150 88.154.288
Total Exposure (Sum of row 7, 13, 18, and 22)
Rasio Leverage
Leverage Ratio
Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian terhadap pengecualian
sementara atas penempatan giro pada Bank Indonesia dalam rangka memenuhi giro
wajib minimum (jika ada)
25 8,61% 9,51%
Leverage Ratio Value, including the impact of adjustments for the temporary
exemption on current account placements with Bank Indonesia to meet the minimum
statutory reserves (if any)
Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian terhadap
pengecualian sementara atas penempatan giro pada Bank Indonesia dalam rangka
memenuhi giro wajib minimum (jika ada)
25a 8,61% 9,51%
Leverage Ratio Value, excluding the impact of adjustments for the temporary
exemption on current account placements at Bank Indonesia to meet the minimum
statutory reserves (if any)
Nilai Minimum Rasio Leverage
26 3,00% 3,00%
Minimum Leverage Ratio value
Buffer terhadap nilai Rasio Leverage
27 0,00 0,00
Buffer to the Leverage Ratio
Laporan Tahunan 2025 Annual Report 283
PT Bank KB Indonesia Tbk
Page 284
Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah | in millions of Rupiah
Periode
Period
No. Item T T-1
(31 Desember 2025) (30 September 2025)
(December 31, 2025) (September 30, 2025)
Pengungkapan Niai Rata-rata
Disclosure of Average Value
Nilai rata-rata dari nilai tercatat aset SFT secara gross, setelah penyesuaian untuk
transaksi akuntansi penjualan (sale accounting transaction) yang dihitung secara
28 bersih (nett) dengan liabilitas kas dalam SFT dan tagihan kas dalam SFT 1.478.749 534.268
Average value of gross SFT assets, after adjustment for sale accounting transactions,
calculated net against cash liabilities in SFT and cash receivables in SFT
Nilai akhir triwulan laporan dari nilai tercatat aset SFT secara gross, setelah
penyesuaian untuk transaksi akuntansi penjualan (sale accounting transaction) yang
dihitung secara bersih (nett) dengan liabilitas kas dalam SFT dan tagihan kas dalam
29 1.478.749 534.268
SFT
Quarter-end reported value of gross SFT assets, after adjustment for sale accounting
transactions, calculated net against cash liabilities in SFT and cash receivables in SFT
Total Eksposur, termasuk dampak dari penyesuaian terhadap pengecualian sementara
atas penempatan giro pada Bank Indonesia dalam rangka memenuhi ketentuan giro
wajib minimum (jika ada), yang telah memasukkan nilai rata-rata dari nilai tercatat aset
SFT secara gross sebagaimana dimaksud dalam baris 28
30 87.967.150 88.154.288
Total Exposure, including the impact of adjustments for the temporary exemption
on current account placements with Bank Indonesia to meet the minimum statutory
reserves (if any), which includes the average value of gross SFT assets as referred to
in row 28
Total eksposur, tidak termasuk dampak dari penyesuaian terhadap pengecualian
sementara atas penempatan giro pada Bank Indonesia dalam rangka memenuhi
ketentuan giro wajib minimum (jika ada), yang telah memasukkan nilai rata-rata dari
nilai tercatat aset SFT secara gross sebagaimana dimaksud dalam baris 28
30a 87.967.150 88.154.288
Total Exposure, excluding the impact of adjustments for the temporary exemption
on current account placements at Bank Indonesia to meet the minimum reserve
requirement (if any), which includes the average value of gross SFT assets as referred
to in row 28
Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian terhadap
pengecualian sementara atas penempatan giro pada Bank Indonesia dalam rangka
memenuhi ketentuan giro wajib minimum (jika ada), yang telah memasukkan nilai
rata-rata dari nilai tercatat aset SFT secara gross sebagaimana dimaksud dalam
31 baris 28 8,61% 9,51%
Leverage Ratio Value, including the impact of adjustments for the temporary
exemption on current account placements with Bank Indonesia to meet the minimum
statutory reserves (if any), which includes the average value of gross SFT assets as
referred to in row 28
Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian terhadap
pengecualian sementara atas penempatan giro pada Bank Indonesia dalam rangka
memenuhi ketentuan giro wajib minimum (jika ada), yang telah memasukkan nilai
rata-rata dari nilai tercatat aset SFT secara gross sebagaimana dimaksud dalam
31a baris 28 8,61% 9,51%
Leverage Ratio Value, excluding the impact of adjustments for the temporary
exemption on current account placements with Bank Indonesia to meet the minimum
statutory reserves (if any), which includes the average value of gross SFT assets as
referred to in row 28
Analisis Kualitatif
Qualitative Analysis
Dengan Total Eksposur Rasio Pengungkit sebesar Rp87,97 triliun dan Total Modal Inti sebesar Rp7,57 triliun, maka didapatkan Rasio Pengungkit
pada Triwulan IV 2025 sebesar 8,61%. Rasio Pengungkit PT Bank KB Indonesia Tbk secara konsolidasi berada di atas nilai minimum Rasio
Pengungkit yang ditetapkan Regulator (3%).
With a Total Leverage Ratio Exposure of IDR 87.97 trillion and Total Core Capital of IDR 7.57 trillion, the Leverage Ratio for Quarter 4 of 2025 was
8.61%. The consolidated Leverage Ratio of PT Bank KB Indonesia Tbk is above the minimum Leverage Ratio set by the Regulator (3%).
284 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 285
Manajemen Risiko Risk Management
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Mengacu pada Peraturan Otoritas Jasa Keuangan Referring to the Financial Services Authority Regulation
(POJK) No. 32/POJK.03/2016 sebagai perubahan atas (POJK) No. 32/POJK.03/2016 as an amendment to
POJK No. 6/POJK.03/2015 tentang Transparansi dan POJK No. 6/POJK.03/2015 on Transparency and
Publikasi Laporan Bank, Pasal 13A mengatur kewajiban Publication of Bank Reports, Article 13A regulates the
Bank untuk mencantumkan informasi kuantitatif terkait obligation of banks to disclose quantitative information
eksposur risiko dalam Laporan Publikasi. Ketentuan related to risk exposures in the Publication Report. This
tersebut diperkuat dengan Surat Edaran Otoritas Jasa requirement is reinforced by the Financial Services
Keuangan (SEOJK) No. 9/SEOJK.03/2020 tentang Authority Circular (SEOJK) No. 9/SEOJK.03/2020
Transparansi dan Publikasi Laporan Bank Umum on Transparency and Publication of Conventional
Konvensional, serta POJK No. 18/POJK.03/2016 Commercial Bank Reports, as well as POJK No.
mengenai Penerapan Manajemen Risiko. 18/POJK.03/2016 on the Implementation of Risk
Management.
Profil Risiko dan Pengelolaannya Risk Profile and Management
KB Bank menerapkan manajemen risiko secara KB Bank implements comprehensive risk management
komprehensif guna memastikan stabilitas dan to ensure operational stability and sustainability. The
keberlanjutan operasional. Profil risiko Bank mencakup Bank’s risk profile covers various types of risks, including
berbagai jenis risiko, antara lain risiko kredit, risiko pasar, credit risk, market risk, liquidity risk, operational risk,
risiko likuiditas, risiko operasional, risiko hukum, risiko legal risk, reputational risk, and strategic risk. To
reputasi, serta risiko stratejik. Untuk mengelola risiko manage these risks, KB Bank adopts a Three Lines of
ini, KB Bank menerapkan pendekatan berbasis prinsip Defense principle, where business units act as the first
Three Lines of Defense, di mana unit bisnis bertindak line in taking risks, followed by risk management and
sebagai garda terdepan dalam pengambilan risiko, compliance functions as independent overseers, and
diikuti oleh fungsi manajemen risiko dan kepatuhan internal audit ensures the effectiveness of risk controls.
sebagai pengawas independen, serta audit internal
yang memastikan efektivitas pengendalian risiko.
Selain itu, KB Bank secara berkala meninjau kebijakan In addition, KB Bank periodically reviews its risk
dan prosedur manajemen risiko sesuai ketentuan management policies and procedures in accordance
Otoritas Jasa Keuangan (OJK) dan perkembangan with the Financial Services Authority (OJK) regulations
pasar. Dengan pemantauan yang ketat dan strategi and market developments. Through strict monitoring
mitigasi yang terarah, Bank menjaga keseimbangan and targeted mitigation strategies, the Bank maintains
antara pertumbuhan bisnis dan pengelolaan risiko a balance between business growth and sound
yang sehat demi menciptakan nilai jangka panjang bagi risk management to create long-term value for all
seluruh pemangku kepentingan. stakeholders.
Risiko Kredit Credit Risk
Risiko Kredit - Pengungkapan Kualitatif Umum Credit Risk – General Qualitative Disclosure
Sesuai dengan Kebijakan Manajemen Risiko (internal), In accordance with the (internal) Risk Management
Risiko Kredit merupakan risiko yang timbul akibat Policy, Credit Risk is the risk arising from a debtor and/
kegagalan debitur dan/atau pihak lain dalam memenuhi or other party failing to meet its obligations to the Bank
kewajibannya kepada Bank dan/atau Perusahaan and/or its Subsidiaries. This risk encompasses debtor
Anak. Risiko ini mencakup kegagalan debitur, risiko default, credit concentration risk, counterparty credit
konsentrasi kredit, counterparty credit risk, settlement risk, settlement risk, and country risk.
risk, serta country risk.
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Sebagai bagian dari penguatan tata kelola Risiko As part of strengthening credit risk governance,
Kredit, KB Bank telah menetapkan struktur organisasi KB Bank has established an organizational structure
yang secara jelas memisahkan fungsi dalam tiga that clearly separates functions across three lines of
lini pertahanan, yaitu lini pertahanan pertama, lini defense: the first line of defense, the second line of
pertahanan kedua, dan lini pertahanan ketiga. defense, and the third line of defense.
1. Cerminan Model Bisnis Dalam Komponen Profil 1. Reflection of the Business Model in the Bank’s
Risiko Kredit Bank Credit Risk Profile Components
Strategi manajemen Risiko Kredit disusun untuk The credit risk management strategy is designed
jangka panjang guna mendukung keberlanjutan for the long term to support business sustainability,
usaha, kecukupan permodalan, dan pengelolaan capital adequacy, and effective risk management,
risiko yang efektif, dengan mempertimbangkan taking into account economic conditions, human
kondisi ekonomi, ketersediaan sumber daya resource availability, infrastructure, and the Bank’s
manusia, infrastruktur, dan kondisi keuangan Bank. financial condition.
Bank akan melakukan percepatan untuk The Bank will accelerate the settlement of non-
menyelesaikan non-performing assets secara tepat performing assets in a timely manner to strengthen
waktu guna memperkuat struktur permodalan dan the capital structure and enhance financial
meningkatkan stabilitas keuangan (soundness). soundness. This effort is supported by increasing
Upaya ini didukung dengan peningkatan productivity through strengthening organizational
produktivitas melalui penguatan kapabilitas capabilities and developing information technology
organisasi serta pengembangan infrastruktur (IT) infrastructure. Additionally, the Bank focuses
teknologi informasi (TI). Selain itu, Bank berfokus on improving profitability, optimizing the asset
pada peningkatan profitabilitas, optimalisasi portfolio, and reinforcing the capital structure
portofolio aset, dan penguatan struktur to create a sustainable growth cycle. The Bank’s
permodalan agar tercipta siklus pertumbuhan yang Strategic Direction in 2025 focused on “Deep
berkelanjutan. Arah Strategi Bank di Tahun 2025 Change”. This period was a crucial foundation
yaitu berfokus kepada “Deep Change” (perubahan period, designed to carry out a turnaround with
mendalam), periode ini sebagai periode fondasi the main objective being to shift profitability
yang krusial yang dirancang untuk melakukan performance, as measured by Return on Assets
turnaround dengan tujuan utamanya adalah untuk (ROA) through several strategic initiatives such
memindahkan kinerja profitabilitas, yang diukur as business revitalization, overhaul of collection
dengan Return on Asset (ROA) melalui beberapa capabilities, redesign of internal monitoring and
inisiatif strategis seperti revitalisasi bisnis, control process, and implementation of aggressive
perombakan kapabilitas penagihan (collection cost restructuring (Cost Hunt).
capability), desain ulang proses monitoring dan
control internal, serta implementasi restrukturisasi
biaya secara agresif (Cost Hunt).
Transformasi Bank dirancang untuk berlangsung The Bank’s transformation is designed to be
secara berkelanjutan, seiring dengan dinamika sustainable, aligned with the evolving business
perkembangan bisnis. Proses ini dibagi menjadi environment. This process is divided into three
tiga tahapan utama yang berurutan dan saling main, sequential, and mutually reinforcing stages:
membangun.
Transformasi Bank dirancang untuk berlangsung The Bank’s transformation is designed to be
secara berkelanjutan, seiring dengan dinamika sustainable, in line with the dynamics of business
perkembangan bisnis. Proses ini dibagi menjadi development. This process is divided into three
tiga tahapan utama yang berurutan dan saling main, sequential, and mutually reinforcing stages:
membangun, yaitu:
• Tahap 1: Transformasi Through Deep Change • Stage 1: Transformation Through Deep
(sampai tahun 2025): Fokus pada “Deep Change (until 2025): Focus on “Deep Change”
Change” (perubahan mendalam) ini adalah (this is a crucial foundational period designed
periode fondasi yang krusial yang dirancang for turnaround).
untuk melakukan turnaround).
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• Tahap 2: Chatch Up with Best Practice • Stage 2: Catch Up with Best Practices (2026-
(Tahun 2026-2028): Fokus pada peningkatan 2028): Focus on increasing earnings while
pendapatan (earning) sekaligus meningkatkan improving operational efficiency.
efisiensi operasional.
• Tahap 3: Leading with Competitive Edge • Stage 3: Leading with Competitive Edge
(Tahun 2029-2030): Fokus beralih dari (2029-2030): Focus shifts from “catching up”
“mengejar” menjadi “memimpin” pasar. to “leading” the market.
2. Kriteria dan Pendekatan untuk Kebijakan 2. Criteria and Approach for Credit Risk Management
Manajemen Risiko Kredit Policy
Penyusunan strategi, kebijakan, prosedur, dan The preparation of strategies, policies, procedures,
penetapan limit harus selaras dengan visi, misi, and limit-setting must align with the Bank’s vision,
serta strategi bisnis Bank. Proses ini dilakukan mission, and business strategy. This process
dengan mempertimbangkan berbagai aspek, considers various aspects, such as the type and
seperti jenis dan kompleksitas usaha, profil complexity of business activities, risk profile, the
risiko, tingkat risiko yang dapat ditoleransi, serta level of risk tolerance, and applicable laws and
peraturan perundang-undangan yang berlaku di regulations in Indonesia.
Indonesia.
Untuk mendukung penerapan manajemen To support the implementation of Credit Risk
Risiko Kredit, Bank telah menetapkan Kebijakan Management, the Bank has established a Risk
Manajemen Risiko, Kebijakan Manajemen Risiko Management Policy, a Credit Risk Management
Kredit, dan Piagam Komite Manajemen Risiko. Policy, and a Risk Management Committee Charter.
Kebijakan Manajemen Risiko Kredit berfungsi The Credit Risk Management Policy serves as
sebagai payung dalam pengelolaan Risiko Kredit, an overarching framework for managing Credit
sementara kebijakan Produk Program menjadi Risk, while the Product Program Policy provides
standar bagi unit bisnis dalam pengembangan standards for business units in developing banking
produk perbankan. products.
3. Struktur dan Organisasi Manajemen Risiko Kredit 3. Structure and Organization of Credit Risk
serta Fungsi Kontrol Management and Control Functions
Pengawasan aktif oleh Direksi (BOD) dan Dewan Active oversight of Credit Risk by the Board of
Komisaris (BOC) terhadap Risiko Kredit dilakukan Directors (BOD) and the Board of Commissioners
melalui berbagai komite yang berfungsi secara (BOC) is conducted through various committees
konsisten. Pembahasan umumnya mencakup functioning consistently. Discussions generally
evaluasi profil risiko kredit secara triwulanan include quarterly evaluations of the credit risk
serta pemantauan rasio-rasio kredit setiap bulan, profile and monthly monitoring of credit ratios,
dengan batasan yang telah ditetapkan sesuai within limits set according to applicable internal
kebijakan internal yang berlaku. Selain Komite policies. In addition to the Risk Management
Manajemen Risiko (RMC) dan Komite Pemantau Committee (RMC) and Risk Monitoring Committee
Risiko (ROC), Bank juga memiliki Komite Kredit (ROC), the Bank also has a Credit Committee
yang bertanggung jawab atas proses perkreditan. responsible for the credit process. This committee
Komite ini mengadakan pertemuan rutin sesuai holds regular meetings as stipulated in its charter
dengan piagam yang berlaku serta mengadakan and conducts additional reviews as needed based
kajian tambahan jika diperlukan berdasarkan on internal requirements.
kebutuhan internal.
Struktur organisasi terbaru tercantum dalam The latest organizational structure is outlined in
Surat Keputusan No. 044 Tahun 2025 tanggal 21 Decision Letter No. 044 of 2025 dated November
November 2025 mengenai Struktur Organisasi 21, 2025, on the Organizational Structure of
PT Bank KB Indonesia Tbk. Manajemen Risiko PT Bank KB Indonesia Tbk. Credit Risk Management
Kredit diimplementasikan berdasarkan prinsip is implemented based on the Three Lines of
Three Lines of Defence, di mana Risk Taking Defence principle, where the Risk Taking Unit,
Unit termasuk tim bisnis dan kredit, berperan including the business and credit teams, serves as
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sebagai 1st Line of Defence. Sementara itu, Grup the 1st Line of Defence. Meanwhile, the Compliance
Kepatuhan dan Manajemen Risiko bertindak and Risk Management Group act as the 2nd Line
sebagai 2nd Line of Defence, dan Internal Audit of Defence, and Internal Audit functions as the
berfungsi sebagai 3rd Line of Defence. Struktur 3rd Line of Defence. This organizational structure
organisasi ini mencerminkan pembagian tugas reflects the division of duties and authorities,
serta kewenangan yang telah disesuaikan dengan adjusted according to the job descriptions of each
deskripsi pekerjaan masing-masing fungsi. function.
Untuk memperkuat sistem pengendalian risiko, To strengthen the risk control system, the Bank has
Bank telah menambahkan posisi Risk Management added the position of Risk Management Division
Division Head dalam struktur organisasinya. Ke Head within its organizational structure. In the
depan, Bank akan terus melakukan penyesuaian future, the Bank will continue to make adjustments to
guna memastikan kecukupan perangkat organisasi ensure the adequacy of organizational mechanisms
dalam mendukung efektivitas operasional. in supporting operational effectiveness.
4. Hubungan Fungsi Manajemen Risiko Kredit, 4. Relationship between Credit Risk Management,
Pengendalian Risiko, Kepatuhan, dan Audit Internal Risk Control, Compliance, and Internal Audit
Sesuai dengan prinsip Three Lines of Defence, Grup Functions
Kepatuhan dan Manajemen Risiko berperan sebagai In accordance with the Three Lines of Defence
2nd Line of Defence, yang bertugas melakukan principle, the Compliance and Risk Management
pemantauan secara independen. Grup Manajemen Group acts as the 2nd Line of Defence, responsible
Risiko bertanggung jawab dalam merancang, for independent monitoring. The Risk Management
meninjau, serta memperbarui kebijakan, batasan Group is tasked with designing, reviewing, and
risiko, dan perangkat manajemen risiko secara periodically updating policies, risk limits, and
berkala. Selain itu, grup ini juga mengawasi serta risk management tools. Additionally, this group
memberikan arahan kepada 1st Line of Defence oversees and provides guidance to the 1st Line of
dalam penerapan manajemen risiko di masing- Defence in implementing risk management within
masing unit kerja. Sementara itu, Divisi Kepatuhan each operational unit. Meanwhile, the Compliance
memastikan bahwa seluruh kegiatan operasional Division ensures that all Bank operational
Bank di setiap tingkatan organisasi telah sesuai activities at every organizational level comply
dengan regulasi yang ditetapkan oleh Bank with regulations set by Bank Indonesia (BI), the
Indonesia (BI), Otoritas Jasa Keuangan (OJK), Financial Services Authority (OJK), and other
serta otoritas terkait lainnya. relevant authorities.
Di sisi lain, Audit Internal berfungsi sebagai 3rd On the other hand, Internal Audit functions as the
Line of Defence dengan tugas utama melakukan 3rd Line of Defence, with its main responsibility
evaluasi independen terhadap penerapan being the independent evaluation of risk
manajemen risiko di 1st dan 2nd Line of Defence. management implementation within both the 1st
Evaluasi ini bertujuan untuk menilai efektivitas and 2nd Lines of Defence. This evaluation aims to
serta kesesuaian implementasi manajemen risiko assess the effectiveness and compliance of risk
dengan kebijakan dan prosedur yang berlaku. management practices with established policies
and procedures.
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Pengendalian internal dijalankan melalui program Internal control is carried out through the routine
kerja rutin Satuan Kerja Audit Intern (SKAI), yang work program of the Internal Audit Unit (SKAI),
melaksanakan audit menyeluruh sebagai bagian which conducts comprehensive audits as part of
dari 3rd Line of Defence. Pemantauan terhadap the 3rd Line of Defence. Monitoring of the Bank’s
kualitas kredit Bank dilakukan oleh Enterprise credit quality is performed by the Enterprise
Risk Management Department dan Credit Risk Risk Management Department and the Credit
Management Department sebagai bagian dari 2nd Risk Management Department as part of the 2nd
Line of Defence, yang bekerja sama dengan Risk Line of Defence, in collaboration with the Risk-
Taking Unit di 1st Line of Defence guna memastikan Taking Unit in the 1st Line of Defence to ensure
adanya pemisahan tugas (segregation of duties). proper segregation of duties. In addition to these
Selain unit-unit tersebut, berbagai departemen units, various other departments also support
lain juga turut mendukung penerapan manajemen the effective implementation of Credit Risk
Risiko Kredit yang efektif. Management
5. Informasi Utama Laporan Eksposur Risiko Kredit 5. Main Information on Credit Risk Exposure Reporting
Risk Group secara rutin melaporkan perkembangan The Risk Group routinely reports risk developments
risiko kepada Direksi melalui Komite Manajemen to the Board of Directors through the Risk
Risiko serta kepada Dewan Komisaris melalui Management Committee and to the Board of
Komite Pemantau Risiko. Selain itu, penyempurnaan Commissioners through the Risk Monitoring
tata kelola dalam proses perkreditan secara Committee. Furthermore, enhancements to
menyeluruh (end-to-end process) terus dilakukan, governance throughout the credit process (end-
termasuk melalui pemantauan rasio kredit secara to-end process) are continuously carried out,
keseluruhan (bankwide) dan berbagai langkah including bankwide monitoring of credit ratios and
strategis lainnya. other strategic measures.
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Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara
Individual
Disclosure of Net Receivables by Region - Bank Individually
Pengungkapan Tambahan terkait Kualitas Kredit atas Aset (CRB)
Additional Disclosure Regarding the Quality of Credit on Asset (CRB)
a) Kualitatif
Qualitative
• Tagihan yang Telah Jatuh Tempo, mengacu pada kategori portofolio tagihan yang telah jatuh tempo sebagaimana Lampiran A Surat Edaran
Otoritas Jasa Keuangan No. SEOJK 24/SEOJK.03/2021. | Past-Due Receivables, referring to the category of receivables that have reached
maturity as set out in Appendix A of the Financial Services Circular Letter No. SEOJK 24/SEOJK.03/2021.
• Tagihan yang Mengalami Penurunan Nilai, tagihan yang berada pada stage 2 (aset kurang baik) dan stage 3 (aset tidak baik). | Impaired
Receivables, referring to receivables classified as Stage 2 (underperforming assets) and Stage 3 (non-performing assets).
• Evaluasi penurunan nilai dilakukan terhadap kredit yang diberikan dalam klasifikasi dan pengukuran selain nilai wajar melalui laba rugi. |
Impairment Evaluation is conducted on credit classified and measured outside of fair value through profit or loss.
• Tujuan dari penurunan nilai adalah untuk mengakui kerugian kredit ekspektasian (expected credit loss) sepanjang umurnya atas semua
instrumen keuangan yang telah mengalami peningkatan risiko kredit secara signifikan sejak pengakuan awal, baik dinilai secara individu atau
kolektif dengan mempertimbangkan semua informasi yang wajar dan mendukung, termasuk informasi yang bersifat perkiraan masa depan
(forward-looking). | The purpose of impairment is to recognize expected credit losses over the lifetime of all financial instruments that have
experienced a significant increase in credit risk since initial recognition, whether assessed individually or collectively, by considering all
reasonable and supportable information, including forward-looking information.
Tabel Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara Individual
per 31 Desember 2025
Table of Disclosure of Net Receivables by Region - Bank Individually as of December 31, 2025
dalam jutaan Rupiah | in millions of Rupiah
31 Desember 2025 (Audited) 31 Desember 2024 (Audited)
December 31, 2025 (Audited) December 31, 2024 (Audited)
Kategori Portofolio Tagihan Bersih Berdasarkan Wilayah Tagihan Bersih Berdasarkan Wilayah
No.
Portfolio Category Net Receivables by Region Net Receivables by Region
Jawa Lain-lain Jawa Lain-lain
Sumatra Total Sumatera Total
Java Others Java Others
a b c d e f i j m n
Tagihan kepada
Pemerintah
1 14.094.193 - - 14.094.193 16.364.694 - - 16.364.694
Receivables from
Government
Tagihan kepada Entitas
Sektor Publik
2 1.463.017 - - 1.463.017 3.291.165 164 - 3.291.329
Receivables from Public
Sector Entities
Tagihan kepada
Bank Pembangunan
Multilateral dan Lembaga
Internasional
3 - - - - - - - -
Receivables from
Multilateral Development
Banks and International
Institutions
Tagihan kepada Bank
4 3.090.444 34.213 160.231 3.284.887 495.509 14.553 5 510.067
Receivables from Banks
Tagihan berupa Covered
Bond
5 - - - - - - - -
Receivables in the form of
a Covered Bond
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dalam jutaan Rupiah | in millions of Rupiah
31 Desember 2025 (Audited) 31 Desember 2024 (Audited)
December 31, 2025 (Audited) December 31, 2024 (Audited)
Kategori Portofolio Tagihan Bersih Berdasarkan Wilayah Tagihan Bersih Berdasarkan Wilayah
No.
Portfolio Category Net Receivables by Region Net Receivables by Region
Jawa Lain-lain Jawa Lain-lain
Sumatra Total Sumatera Total
Java Others Java Others
a b c d e f i j m n
Tagihan kepada
Perusahaan Efek dan
Lembaga Jasa Keuangan
Lainnya
6 1.824.546 - - 1.824.546 908.081 - - 908.081
Receivables from
Securities Companies and
Other Financial Services
Institutions
Tagihan berupa Surat
Berharga/Piutang
Subordinasi, Ekuitas, dan
Instrumen Modal Lainnya
7 Receivables in the 50.000 - - 50.000 50.000 - - 50.000
form of Marketable
Securities/Subordinated
Receivables, Equity and
Other Capital Instruments
Kredit Beragun Properti
Rumah Tinggal
8 2.707.105 345.262 365.108 3.417.475 2.689.472 279.808 337.579 3.306.858
Residential Property
Secured Loans
Kredit Beragun Properti
Komersial
9 7.393.651 184.899 226.164 7.804.714 6.102.422 274.763 362.067 6.739.252
Commercial Property
Secured Loans
Kredit untuk Pengadaan
Tanah, Pengolahan Tanah,
dan Konstruksi
10 Credit for Land - - - - - - - -
Acquisition, Land
Processing, and
Construction
Kredit Pegawai atau
Pensiunan
11 5.934.831 1.507.323 3.478.600 10.920.755 5.842.925 1.225.492 3.155.775 10.224.191
Employee or Retiree
Credit
Tagihan kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
12 Receivables on Micro 860.189 29.580 50.483 940.252 1.352.905 61.162 92.654 1.506.721
Business, Small
Businesses, and Retail
Portfolio
Tagihan kepada Korporasi
13 Receivables on 19.802.622 43.280 43.925 19.889.828 16.751.553 70.337 86.299 16.908.189
Corporations
Tagihan yang Telah Jatuh
Tempo
14 5.738.918 396.875 434.178 6.569.971 4.947.546 359.127 417.342 5.724.015
Other Overdue
Receivables
Aset Lainnya
15 9.317.413 - - 9.317.413 7.528.535 - - 7.528.535
Other Assets
Total 72.276.928 2.541.432 4.758.690 79.577.051 66.324.806 2.285.405 4.451.721 73.061.932
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Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara
Konsolidasi dengan Perusahaan Anak
Disclosure of Net Receivables by Region - Bank on a Consolidated Basis with Subsidiaries
Tabel Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara Konsolidasi dengan
Perusahaan Anak per 31 Desember 2025
Table of Disclosure of Net Receivables by Region - Bank on a Consolidated Basis with Subsidiaries as of December 31, 2025
dalam jutaan Rupiah | in millions of Rupiah
31 Desember 2025 (Audited) 31 Desember 2024 (Audited)
December 31, 2025 (Audited) December 31, 2024 (Audited)
Kategori Portofolio Tagihan Bersih Berdasarkan Wilayah Tagihan Bersih Berdasarkan Wilayah
No.
Portfolio Category Net Receivables by Region Net Receivables by Region
Jawa Lain-lain Jawa Lain-lain
Sumatra Total Sumatera Total
Java Others Java Others
a b c d e f i j m n
Tagihan kepada
Pemerintah
1 14.094.193 - - 14.094.193 16.364.694 - - 16.364.694
Receivables from
Government
Tagihan kepada Entitas
Sektor Publik
2 1.550.343 - - 1.550.343 3.387.612 164 - 3.387.776
Receivables from Public
Sector Entities
Tagihan kepada
Bank Pembangunan
Multilateral dan Lembaga
Internasional
3 - - - - - - - -
Receivables from
Multilateral Development
Banks and International
Institutions
Tagihan kepada Bank
4 3.110.444 34.213 160.231 3.304.887 495.509 14.553 5 510.067
Receivables from Banks
Tagihan berupa Covered
Bond
5 - - - - - - - -
Receivables in the form
of a Covered Bond
Tagihan kepada
Perusahaan Efek dan
Lembaga Jasa Keuangan
Lainnya
6 1.824.546 - - 1.824.546 908.081 - - 908.081
Receivables from
Securities Companies
and Other Financial
Services Institutions
Tagihan berupa Surat
Berharga/Piutang
Subordinasi, Ekuitas, dan
Instrumen Modal Lainnya
Receivables in the
7 50.000 - - 50.000 50.000 - - 50.000
form of Marketable
Securities/Subordinated
Receivables, Equity
and Other Capital
Instruments
Kredit Beragun Properti
Rumah Tinggal
8 2.746.680 406.384 374.954 3.528.018 2.731.513 341.448 345.843 3.418.805
Residential Property
Secured Loans
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dalam jutaan Rupiah | in millions of Rupiah
31 Desember 2025 (Audited) 31 Desember 2024 (Audited)
December 31, 2025 (Audited) December 31, 2024 (Audited)
Kategori Portofolio Tagihan Bersih Berdasarkan Wilayah Tagihan Bersih Berdasarkan Wilayah
No.
Portfolio Category Net Receivables by Region Net Receivables by Region
Jawa Lain-lain Jawa Lain-lain
Sumatra Total Sumatera Total
Java Others Java Others
a b c d e f i j m n
Kredit Beragun Properti
Komersial
9 7.986.407 187.160 228.776 8.402.343 6.660.835 276.125 364.700 7.301.660
Commercial Property
Secured Loans
Kredit untuk Pengadaan
Tanah, Pengolahan
Tanah, dan Konstruksi
10 Credit for Land - - - - - - - -
Acquisition, Land
Processing, and
Construction
Kredit Pegawai atau
Pensiunan
11 6.036.738 1.595.648 3.497.145 11.129.532 5.908.625 1.249.012 3.167.833 10.325.470
Employee or Retiree
Credit
Tagihan kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
12 Receivables on Micro 1.182.627 162.287 88.058 1.432.972 1.823.037 162.601 142.595 2.128.233
Business, Small
Businesses, and Retail
Portfolio
Tagihan kepada
Korporasi
13 22.802.933 739.496 429.848 23.972.277 20.415.318 802.310 387.100 21.604.728
Receivables on
Corporations
Tagihan yang Telah
Jatuh Tempo
14 6.159.442 434.588 480.279 7.074.309 5.255.637 409.660 460.404 6.125.701
Other Overdue
Receivables
Aset Lainnya
15 9.317.413 - - 9.317.413 7.528.535 - - 7.528.535
Other Assets
Total 76.861.765 3.559.775 5.259.292 85.680.833 71.529.396 3.255.873 4.868.481 79.653.749
Laporan Tahunan 2025 Annual Report 293
PT Bank KB Indonesia Tbk
Page 294
Transformation towards a Stronger Sustainable and Inclusive Growth
Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu
Kontrak - Bank secara Individual
Disclosure of Net Receivables Based on Remaining Contract Term - Bank Individually
Tabel Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank secara
Individual per 31 Desember 2025
Table of Disclosure of Net Receivables Based on Remaining Contract Term - Bank Individually as of December 31, 2025
1) Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank Secara Individu
Disclosure of Net Receivables Based on Remaining Contract Term - Bank Individually
31 Desember 2025 (Audited)
December 31, 2025 (Audited)
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Kategori Portofolio Net Receivables Based on Remaining Contract Term
No.
Portfolio Category
> 1 tahun s.d. 3 > 3 tahun s.d. 5 Non
< 1 tahun tahun tahun > 5 tahun Kontraktual
< 1 year >1 year to 3 > 3 years to 5 >5 years Non-
years years Contractual
a b c d e f g
Tagihan kepada Pemerintah
1 6.738.264 699.339 1.777.848 4.878.742 -
Receivables from Government
Tagihan kepada Entitas Sektor Publik
2 627.965 535.052 - 300.000 -
Receivables from Public Sector Entities
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - -
Receivables from Multilateral Development
Banks and International Institutions
Tagihan kepada Bank
4 310.016 98.863 619.288 61.203 2.195.518
Receivables from Banks
Tagihan berupa Covered Bond
5 - - - - -
Receivables in the form of a Covered Bond
Tagihan kepada Perusahaan Efek dan
Lembaga Jasa Keuangan Lainnya
6 1.448.341 332.562 43.643 - -
Receivables from Securities Companies
and Other Financial Services Institutions
Tagihan berupa Surat Berharga/ Piutang
Subordinasi, Ekuitas, dan Instrumen Modal
Lainnya
7 - 50.000 - - -
Receivables in the form of Marketable
Securities/Subordinated Receivables,
Equity and Other Capital Instruments
Kredit Beragun Properti Rumah Tinggal
8 793.596 365.617 174.403 2.083.860 -
Residential Property Secured Loans
Kredit Beragun Properti Komersial
9 2.415.080 1.597.682 1.543.213 2.248.740 -
Commercial Property Secured Loans
Kredit untuk Pengadaan Tanah, Pengolahan
Tanah, dan Konstruksi
10 - - - - -
Credit for Land Acquisition, Land
Processing, and Construction
Kredit Pegawai atau Pensiunan
11 137.496 450.981 626.254 9.706.023 -
Employee or Retiree Credit
Tagihan kepada Usaha Mikro, Usaha Kecil
dan Portofolio Ritel
12 524.500 167.323 145.069 103.361 -
Receivables on Micro Business, Small
Businesses, and Retail Portfolio
294 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 295
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
31 Desember 2024 (Audited)
December 31, 2024 (Audited)
Total Total
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables Based on Remaining Contract Term
> 1 tahun s.d. 3 > 3 tahun s.d. 5 Non
< 1 tahun tahun tahun > 5 tahun Kontraktual
< 1 year >1 year to 3 > 3 years to 5 >5 years Non-
years years Contractual
h i j k l m n
14.094.193 9.499.200 792.111 2.311.657 3.761.725 - 16.364.694
1.463.017 390.476 1.176.601 11.053 1.713.199 - 3.291.329
- - - - - - -
3.284.887 476 - 81.318 - 428.273 510.067
- - - - - - -
1.824.546 503.718 364.363 40.000 - - 908.081
50.000 - 50.000 - - - 50.000
3.417.475 975.927 114.709 847.787 1.368.434 - 3.306.858
7.804.714 2.830.775 1.592.290 1.451.337 864.850 - 6.739.252
- - - - - - -
10.920.755 124.617 447.910 641.732 9.009.933 - 10.224.191
940.252 974.011 258.835 138.488 135.387 - 1.506.721
Laporan Tahunan 2025 Annual Report 295
PT Bank KB Indonesia Tbk
Page 296
Transformation towards a Stronger Sustainable and Inclusive Growth
1) Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank Secara Individu
Disclosure of Net Receivables Based on Remaining Contract Term - Bank Individually
31 Desember 2025 (Audited)
December 31, 2025 (Audited)
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Kategori Portofolio Net Receivables Based on Remaining Contract Term
No.
Portfolio Category
> 1 tahun s.d. 3 > 3 tahun s.d. 5 Non
< 1 tahun tahun tahun > 5 tahun Kontraktual
< 1 year >1 year to 3 > 3 years to 5 >5 years Non-
years years Contractual
a b c d e f g
Tagihan kepada Korporasi
13 5.527.518 3.521.891 5.551.939 5.288.480 -
Receivables on Corporations
Tagihan yang Telah Jatuh Tempo
14 1.283.533 1.128.108 1.519.020 2.639.311 -
Other Overdue Receivables
Aset Lainnya
15 - - - - 9.317.413
Other Assets
Total 19.806.308 8.947.416 12.000.678 27.309.719 11.512.930
2) Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank secara Konsolidasi dengan Entitas Anak
Disclosure of Net Receivables Based on Remaining Contract Term - Bank on a Consolidated Basis with Subsidiaries
31 Desember 2025 (Audited)
December 31, 2025 (Audited)
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Kategori Portofolio Net Receivables Based on Remaining Contract Term
No.
Portfolio Category
> 1 tahun s.d. 3 > 3 tahun s.d. 5 Non
< 1 tahun tahun tahun > 5 tahun Kontraktual
< 1 year >1 year to 3 > 3 years to 5 >5 years Non-
years years Contractual
a b c d e f g
Tagihan kepada Pemerintah
1 6.738.264 699.339 1.777.848 4.878.742 -
Receivables from Government
Tagihan kepada Entitas Sektor Publik
2 627.965 535.052 - 387.326 -
Receivables from Public Sector Entities
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - -
Receivables from Multilateral Development
Banks and International Institutions
Tagihan kepada Bank
4 330.016 98.863 619.288 61.203 2.195.518
Receivables from Banks
Tagihan berupa Covered Bond
5 - - - - -
Receivables in the form of a Covered Bond
Tagihan kepada Perusahaan Efek dan
Lembaga Jasa Keuangan Lainnya
6 1.448.341 332.562 43.643 - -
Receivables from Securities Companies
and Other Financial Services Institutions
Tagihan berupa Surat Berharga/ Piutang
Subordinasi, Ekuitas, dan Instrumen Modal
Lainnya
7 - 50.000 - - -
Receivables in the form of Marketable
Securities/Subordinated Receivables,
Equity and Other Capital Instruments
296 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 297
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
31 Desember 2024 (Audited)
December 31, 2024 (Audited)
Total Total
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables Based on Remaining Contract Term
> 1 tahun s.d. 3 > 3 tahun s.d. 5 Non
< 1 tahun tahun tahun > 5 tahun Kontraktual
< 1 year >1 year to 3 > 3 years to 5 >5 years Non-
years years Contractual
h i j k l m n
19.889.828 4.276.881 3.390.721 3.570.910 5.669.677 - 16.908.189
6.569.971 1.287.772 1.221.536 1.685.531 1.529.176 - 5.724.015
9.317.413 - - - - 7.528.535 7.528.535
79.577.051 20.863.853 9.409.077 10.779.813 24.052.381 7.956.808 73.061.932
dalam jutaan Rupiah | in millions of Rupiah
31 Desember 2024 (Audited)
December 31, 2024 (Audited)
Total Total
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables Based on Remaining Contract Term
> 1 tahun s.d. 3 > 3 tahun s.d. 5 Non
< 1 tahun tahun tahun > 5 tahun Kontraktual
< 1 year >1 year to 3 > 3 years to 5 >5 years Non-
years years Contractual
h i j k l m n
14.094.193 9.499.200 792.111 2.311.657 3.761.725 - 16.364.694
1.550.343 390.476 1.176.601 11.053 1.809.646 - 3.387.776
- - - - - - -
3.304.887 476 - 81.318 - 428.273 510.067
- - - - - - -
1.824.546 503.718 364.363 40.000 - - 908.081
50.000 - 50.000 - - - 50.000
Laporan Tahunan 2025 Annual Report 297
PT Bank KB Indonesia Tbk
Page 298
Transformation towards a Stronger Sustainable and Inclusive Growth
2) Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank secara Konsolidasi dengan Entitas Anak
Disclosure of Net Receivables Based on Remaining Contract Term - Bank on a Consolidated Basis with Subsidiaries
31 Desember 2025 (Audited)
December 31, 2025 (Audited)
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Kategori Portofolio Net Receivables Based on Remaining Contract Term
No.
Portfolio Category
> 1 tahun s.d. 3 > 3 tahun s.d. 5 Non
< 1 tahun tahun tahun > 5 tahun Kontraktual
< 1 year >1 year to 3 > 3 years to 5 >5 years Non-
years years Contractual
a b c d e f g
Kredit Beragun Properti Rumah Tinggal
8 808.424 380.530 186.985 2.152.079 -
Residential Property Secured Loans
Kredit Beragun Properti Komersial
9 2.423.401 1.638.888 1.597.826 2.742.228 -
Commercial Property Secured Loans
Kredit untuk Pengadaan Tanah, Pengolahan
Tanah, dan Konstruksi
10 - - - - -
Credit for Land Acquisition, Land
Processing, and Construction
Kredit Pegawai atau Pensiunan
11 150.539 488.263 708.775 9.781.913 42
Employee or Retiree Credit
Tagihan kepada Usaha Mikro, Usaha Kecil
dan Portofolio Ritel
12 647.347 266.086 230.376 289.163 -
Receivables on Micro Business, Small
Businesses, and Retail Portfolio
Tagihan kepada Korporasi
13 6.131.252 4.280.590 6.288.281 7.272.154 -
Receivables on Corporations
Tagihan yang Telah Jatuh Tempo
14 1.436.790 1.246.532 1.585.420 2.680.470 125.098
Other Overdue Receivables
Aset Lainnya
15 - - - - 9.317.413
Other Assets
Total 20.742.339 10.016.703 13.038.443 30.245.279 11.638.070
298 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 299
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
31 Desember 2024 (Audited)
December 31, 2024 (Audited)
Total Total
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables Based on Remaining Contract Term
> 1 tahun s.d. 3 > 3 tahun s.d. 5 Non
< 1 tahun tahun tahun > 5 tahun Kontraktual
< 1 year >1 year to 3 > 3 years to 5 >5 years Non-
years years Contractual
h i j k l m n
3.528.018 994.971 129.242 860.371 1.434.221 - 3.418.805
8.402.343 2.849.837 1.632.147 1.510.381 1.309.294 - 7.301.660
- - - - - - -
11.129.532 141.214 472.703 661.935 9.049.615 3 10.325.470
1.432.972 1.279.469 351.754 191.510 305.500 - 2.128.233
23.972.277 5.102.772 4.746.241 4.356.409 7.398.921 385 21.604.728
7.074.309 1.326.490 1.346.122 1.754.113 1.593.076 105.900 6.125.701
9.317.413 - - - - 7.528.535 7.528.535
85.680.833 22.088.622 11.061.286 11.778.747 26.661.997 8.063.097 79.653.749
Laporan Tahunan 2025 Annual Report 299
PT Bank KB Indonesia Tbk
Page 300
Transformation towards a Stronger Sustainable and Inclusive Growth
Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi
- Bank secara Individual
Disclosure of Net Receivables by Economic Sector - Bank Individually
Tabel Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
per 31 Desember 2025
Table of Disclosure of Net Receivables by Economic Sector - Bank Individually as of December 31, 2025
1) Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank Secara Individu
Disclosure of Net Receivables Based on Remaining Contract Term - Bank Individually
Tagihan kepada
Tagihan kepada Perusahaan
Tagihan Tagihan
Bank Pembangunan Efek dan
kepada berupa
Tagihan Multilateral Lembaga Jasa
Entitas Tagihan Covered
kepada dan Lembaga Keuangan
Sektor kepada Bond
Sektor Ekonomi Pemerintah Internasional Lainnya
No. Publik Bank Receivables
Economic Sector Receivables Receivables Receivables
Receivables Receivables in the
from from Multilateral from Securities
from Public from Banks form of a
Government Development Banks Companies and
Sector Covered
and International Other Financial
Entities Bond
Institutions Services
Institutions
a b c d e f g h
31 Desember 2025 (Audited)
December 31, 2025 (Audited)
Pertanian, Kehutanan, dan
Perikanan
1 - - - - - -
Agriculture, Forestry, and
Fisheries
Pertambangan dan Penggalian
2 - 318.277 - - - -
Mining and Excavation
Industri pengolahan
3 - 627.965 - - - -
Processing Industry
Pengadaan Listrik, Gas, Uap/ Air
Panas dan Udara Dingin
4 - 516.775 - - - -
Electricity, Gas, Steam/Hot and
Cold Water, Waste Water
Pengelolaan Air, Pengelolaan Air
Limbah, Pengelolaan dan Daur
Ulang Sampah
5 - - - - - -
Water Management, Waste
Water Management, and Waste
Management and Recycling
Konstruksi
6 - - - - - -
Construction
Perdagangan besar dan eceran;
Reparasi dan Perawatan Mobil
7 dan Sepeda Motor - - - - - -
Wholesale and retail trading, Car
and Motorcycle Reparation
Pengangkutan dan Pergudangan
8 - - - - - -
Transportation and Warehouse
Penyediaan Akomodasi dan
Penyediaan Makan Minum
9 Transport and Warehouse - - - - - -
Accommodation, Food and
Beverage Supply
300 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 301
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Tagihan berupa
Surat Berharga/
Kredit untuk
Piutang Tagihan
Kredit Pengadaan
Subordinasi, Kredit kepada Usaha
Beragun Tanah, Kredit Tagihan
Ekuitas, dan Beragun Mikro, Usaha Tagihan
Properti Pengolahan Pegawai yang Telah
Instrumen Modal Properti Kecil dan kepada Aset
Rumah Tanah, dan atau Jatuh
Lainnya Komersial Portofolio Ritel Korporasi Lainnya
Tinggal Konstruksi Pensiunan Tempo
Receivables in the Commercial Receivables Receivables Other
Residential Credit for Land Employee Other
form of Marketable Property on Micro on Assets
Property Acquisition, or Retiree Overdue
Securities/ Secured Business, Small Corporations
Secured Land Credit Receivables
Subordinated Loans Businesses, and
Loans Processing, and
Receivables, Equity Retail Portfolio
Construction
and Other Capital
Instruments
i j k l m n o p q
- 8.135 305.139 - 1.323 53.212 - 138.271 -
- - 1.365.066 - - 28.501 - 153.066 -
- 270.952 2.039.966 - 834 11.238 3 189.906 -
- 947 11.246 - - - 1 245.260 -
- - 1.313 - - - - 1.378 -
- 217.941 501.977 - 397 2.225 - 1.092.448 -
- 515.893 1.062.436 - 631 63.778 - 625.488 -
- 42.968 67.242 - - 441 - 956.988 -
- 26.191 279.640 - - 4.015 - 1.015.162 -
Laporan Tahunan 2025 Annual Report 301
PT Bank KB Indonesia Tbk
Page 302
Transformation towards a Stronger Sustainable and Inclusive Growth
1) Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank Secara Individu
Disclosure of Net Receivables Based on Remaining Contract Term - Bank Individually
Tagihan kepada
Tagihan kepada Perusahaan
Tagihan Tagihan
Bank Pembangunan Efek dan
kepada berupa
Tagihan Multilateral Lembaga Jasa
Entitas Tagihan Covered
kepada dan Lembaga Keuangan
Sektor kepada Bond
Sektor Ekonomi Pemerintah Internasional Lainnya
No. Publik Bank Receivables
Economic Sector Receivables Receivables Receivables
Receivables Receivables in the
from from Multilateral from Securities
from Public from Banks form of a
Government Development Banks Companies and
Sector Covered
and International Other Financial
Entities Bond
Institutions Services
Institutions
a b c d e f g h
Informasi dan Komunikasi
10 - - - - - -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 - - - 789.699 - 1.664.346
Finance and Insurance Activities
12 Real Estate - - - - - -
Aktivitas Profesional, Ilmiah, dan
Teknis
13 - - - - - -
Professional, Scientific, and
Technical Activities
Aktivitas Penyewaan dan
Sewa Guna Usaha Tanpa Hak
Opsi, Ketenagakerjaan, Agen
Perjalanan, dan Penunjang Usaha
14 Lainnya - - - - - -
Rental and Leasing Activities
Without Option Rights,
Employment, Travel Agents, and
Other Business Supports
Administrasi Pemerintahan,
Pertahanan, dan Jaminan Sosial
Wajib
15 - - - - - -
Government Administration,
Defence, and Mandatory Social
Security
Pendidikan
16 - - - - - -
Education
Aktivitas Kesehatan Manusia dan
Aktivitas Sosial
17 - - - - - -
Human Health Activities and
Social Activities
Kesenian, Hiburan, dan Rekreasi
18 Arts, Entertainment, and - - - - - 29.924
Recreation
Aktivitas Jasa Lainnya
19 - - - - - -
Other Services Activities
Aktivitas Rumah Tangga sebagai
Pemberi Kerja: Aktivitas yang
Menghasilkan Barang dan
Jasa oleh Rumah Tangga yang
Digunakan untuk Memenuhi
20 - - - - - -
Kebutuhan Sendiri
Household as Employer
Activities, Activities that Produce
Goods and Services that Used to
Meet Their Own Needs
302 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 303
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Tagihan berupa
Surat Berharga/
Kredit untuk
Piutang Tagihan
Kredit Pengadaan
Subordinasi, Kredit kepada Usaha
Beragun Tanah, Kredit Tagihan
Ekuitas, dan Beragun Mikro, Usaha Tagihan
Properti Pengolahan Pegawai yang Telah
Instrumen Modal Properti Kecil dan kepada Aset
Rumah Tanah, dan atau Jatuh
Lainnya Komersial Portofolio Ritel Korporasi Lainnya
Tinggal Konstruksi Pensiunan Tempo
Receivables in the Commercial Receivables Receivables Other
Residential Credit for Land Employee Other
form of Marketable Property on Micro on Assets
Property Acquisition, or Retiree Overdue
Securities/ Secured Business, Small Corporations
Secured Land Credit Receivables
Subordinated Loans Businesses, and
Loans Processing, and
Receivables, Equity Retail Portfolio
Construction
and Other Capital
Instruments
i j k l m n o p q
0 46.930 492.394 0 0 475 1 8.340 -
50.000 225 94.141 - 566 37.582 2 371.603 -
- 104.789 717.869 - 2.953 1.493 - 769.795 -
- 380 304.314 - - 7.905 - 17.720 -
- 40.213 17.330 - 0 3.532 - 30.918 -
- - - - - - - - -
- 1.153 23.490 - - 668 - 27.455 -
- 1.340 378.863 - - - - 18.153 -
- 3.430 5.260 - 121 3.450 - 936 -
- 232 451 - 29 - - 11.612 -
- 382 - - 288 - - 544 -
Laporan Tahunan 2025 Annual Report 303
PT Bank KB Indonesia Tbk
Page 304
Transformation towards a Stronger Sustainable and Inclusive Growth
1) Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank Secara Individu
Disclosure of Net Receivables Based on Remaining Contract Term - Bank Individually
Tagihan kepada
Tagihan kepada Perusahaan
Tagihan Tagihan
Bank Pembangunan Efek dan
kepada berupa
Tagihan Multilateral Lembaga Jasa
Entitas Tagihan Covered
kepada dan Lembaga Keuangan
Sektor kepada Bond
Sektor Ekonomi Pemerintah Internasional Lainnya
No. Publik Bank Receivables
Economic Sector Receivables Receivables Receivables
Receivables Receivables in the
from from Multilateral from Securities
from Public from Banks form of a
Government Development Banks Companies and
Sector Covered
and International Other Financial
Entities Bond
Institutions Services
Institutions
a b c d e f g h
Aktivitas Badan Internasional
dan Badan Ekstra Internasional
Lainnya
21 - - - - - -
Activities of International
Organizations and Other Extra-
International Bodies
Rumah Tangga
22 - - - - - -
Household
Bukan Lapangan Usaha
23 - - - - - -
Non-Business Activities
Lainnya
24 14.094.193 - - 2.495.189 - 130.277
Others
Total 14.094.193 1.463.017 - 3.284.887 - 1.824.546
Tagihan kepada
Tagihan kepada Perusahaan
Tagihan Tagihan
Bank Pembangunan Efek dan
kepada berupa
Tagihan Multilateral Lembaga Jasa
Entitas Tagihan Covered
kepada dan Lembaga Keuangan
Sektor kepada Bond
Sektor Ekonomi Pemerintah Internasional Lainnya
No. Publik Bank Receivables
Economic Sector Receivables Receivables Receivables
Receivables Receivables in the
from from Multilateral from Securities
from Public from Banks form of a
Government Development Banks Companies and
Sector Covered
and International Other Financial
Entities Bond
Institutions Services
Institutions
a b c d e f g h
31 Desember 2024 (Audited)
December 31, 2024 (Audited)
Pertanian, Kehutanan, dan
Perikanan
1 - - - - - -
Agriculture, Forestry, and
Fisheries
Pertambangan dan Penggalian
2 - 668.066 - - - -
Mining and Excavation
Industri pengolahan
3 - 490.059 - - - -
Processing Industry
Pengadaan Listrik, Gas, Uap/ Air
Panas dan Udara Dingin
4 - 508.076 - - - -
Electricity, Gas, Steam/Hot and
Cold Water, Waste Water
304 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 305
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Tagihan berupa
Surat Berharga/
Kredit untuk
Piutang Tagihan
Kredit Pengadaan
Subordinasi, Kredit kepada Usaha
Beragun Tanah, Kredit Tagihan
Ekuitas, dan Beragun Mikro, Usaha Tagihan
Properti Pengolahan Pegawai yang Telah
Instrumen Modal Properti Kecil dan kepada Aset
Rumah Tanah, dan atau Jatuh
Lainnya Komersial Portofolio Ritel Korporasi Lainnya
Tinggal Konstruksi Pensiunan Tempo
Receivables in the Commercial Receivables Receivables Other
Residential Credit for Land Employee Other
form of Marketable Property on Micro on Assets
Property Acquisition, or Retiree Overdue
Securities/ Secured Business, Small Corporations
Secured Land Credit Receivables
Subordinated Loans Businesses, and
Loans Processing, and
Receivables, Equity Retail Portfolio
Construction
and Other Capital
Instruments
i j k l m n o p q
- - - - - - - - -
- 2.133.872 135.754 - 10.855.755 684.019 - 892.262 -
- 1.500 824 - 57.857 1.649 - 2.666 -
- - - - - 36.071 11 - 9.317.413
50.000 3.417.475 7.804.714 - 10.920.755 940.252 20 6.569.971 9.317.413
dalam jutaan Rupiah | in millions of Rupiah
Tagihan berupa
Surat Berharga/
Kredit untuk
Piutang Tagihan
Kredit Pengadaan
Subordinasi, Kredit kepada Usaha
Beragun Tanah, Kredit Tagihan
Ekuitas, dan Beragun Mikro, Usaha Tagihan
Properti Pengolahan Pegawai yang Telah
Instrumen Modal Properti Kecil dan kepada Aset
Rumah Tanah, dan atau Jatuh
Lainnya Komersial Portofolio Ritel Korporasi Lainnya
Tinggal Konstruksi Pensiunan Tempo
Receivables in the Commercial Receivables Receivables Other
Residential Credit for Land Employee Other
form of Marketable Property on Micro on Assets
Property Acquisition, or Retiree Overdue
Securities/ Secured Business, Small Corporations
Secured Land Credit Receivables
Subordinated Loans Businesses, and
Loans Processing, and
Receivables, Equity Retail Portfolio
Construction
and Other Capital
Instruments
i j k l m n o p q
- 12.129 119.447 - - 75.170 332.395 152.952 -
- 9.756 1.779 - - 2.149 1.804.262 148.243 -
- 50.219 2.488.893 - 1 3.130 3.266.253 239.107 -
- 262 13.216 - - - 831.913 208.636 -
Laporan Tahunan 2025 Annual Report 305
PT Bank KB Indonesia Tbk
Page 306
Transformation towards a Stronger Sustainable and Inclusive Growth
Tagihan kepada
Tagihan kepada Perusahaan
Tagihan Tagihan
Bank Pembangunan Efek dan
kepada berupa
Tagihan Multilateral Lembaga Jasa
Entitas Tagihan Covered
kepada dan Lembaga Keuangan
Sektor kepada Bond
Sektor Ekonomi Pemerintah Internasional Lainnya
No. Publik Bank Receivables
Economic Sector Receivables Receivables Receivables
Receivables Receivables in the
from from Multilateral from Securities
from Public from Banks form of a
Government Development Banks Companies and
Sector Covered
and International Other Financial
Entities Bond
Institutions Services
Institutions
a b c d e f g h
Pengelolaan Air, Pengelolaan Air
Limbah, Pengelolaan dan Daur
Ulang Sampah
5 - - - - - -
Water Management, Waste
Water Management, and Waste
Management and Recycling
Konstruksi
6 - - - - - -
Construction
Perdagangan besar dan eceran;
Reparasi dan Perawatan Mobil
7 dan Sepeda Motor - - - - - -
Wholesale and retail trading, Car
and Motorcycle Reparation
Pengangkutan dan Pergudangan
8 - 199.998 - - - -
Transportation and Warehouse
Penyediaan Akomodasi dan
Penyediaan Makan Minum
9 Transport and Warehouse - - - - - -
Accommodation, Food and
Beverage Supply
Informasi dan Komunikasi
10 - - - - - -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 - 11.053 - 81.318 - 746.085
Finance and Insurance Activities
12 Real Estate - - - - - -
Aktivitas Profesional, Ilmiah, dan
Teknis
13 - - - - - -
Professional, Scientific, and
Technical Activities
Aktivitas Penyewaan dan
Sewa Guna Usaha Tanpa Hak
Opsi, Ketenagakerjaan, Agen
Perjalanan, dan Penunjang Usaha
14 Lainnya - - - 475 - -
Rental and Leasing Activities
Without Option Rights,
Employment, Travel Agents, and
Other Business Supports
Administrasi Pemerintahan,
Pertahanan, dan Jaminan Sosial
Wajib
15 - - - - - -
Government Administration,
Defence, and Mandatory Social
Security
306 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 307
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Tagihan berupa
Surat Berharga/
Kredit untuk
Piutang Tagihan
Kredit Pengadaan
Subordinasi, Kredit kepada Usaha
Beragun Tanah, Kredit Tagihan
Ekuitas, dan Beragun Mikro, Usaha Tagihan
Properti Pengolahan Pegawai yang Telah
Instrumen Modal Properti Kecil dan kepada Aset
Rumah Tanah, dan atau Jatuh
Lainnya Komersial Portofolio Ritel Korporasi Lainnya
Tinggal Konstruksi Pensiunan Tempo
Receivables in the Commercial Receivables Receivables Other
Residential Credit for Land Employee Other
form of Marketable Property on Micro on Assets
Property Acquisition, or Retiree Overdue
Securities/ Secured Business, Small Corporations
Secured Land Credit Receivables
Subordinated Loans Businesses, and
Loans Processing, and
Receivables, Equity Retail Portfolio
Construction
and Other Capital
Instruments
i j k l m n o p q
- - 1.522 - - - 182.528 1.502 -
- 316.981 597.457 - - 13.713 37.474 1.082.538 -
- 699.366 1.157.114 - 196 35.572 409.604 622.147 -
- 50.506 114.130 - - 1.581 1.074.807 183.749 -
- 37.155 562.052 - - 8.395 1.626 1.067.633 -
- 532.933 9.380 - - 748 368.024 6.771 -
50.000 257 76.287 - - 68.553 555.928 354.627 -
- 169.651 346.828 - - 2.627 19.000 830.730 -
- 422 657.907 - - 9.102 7.480 19.661 -
- 40.521 27.650 - - 8.034 412.948 21.597 -
- - - - - - - - -
Laporan Tahunan 2025 Annual Report 307
PT Bank KB Indonesia Tbk
Page 308
Transformation towards a Stronger Sustainable and Inclusive Growth
Tagihan kepada
Tagihan kepada Perusahaan
Tagihan Tagihan
Bank Pembangunan Efek dan
kepada berupa
Tagihan Multilateral Lembaga Jasa
Entitas Tagihan Covered
kepada dan Lembaga Keuangan
Sektor kepada Bond
Sektor Ekonomi Pemerintah Internasional Lainnya
No. Publik Bank Receivables
Economic Sector Receivables Receivables Receivables
Receivables Receivables in the
from from Multilateral from Securities
from Public from Banks form of a
Government Development Banks Companies and
Sector Covered
and International Other Financial
Entities Bond
Institutions Services
Institutions
a b c d e f g h
Pendidikan
16 - - - - - -
Education
Aktivitas Kesehatan Manusia dan
Aktivitas Sosial
17 - 164 - - - -
Human Health Activities and
Social Activities
Kesenian, Hiburan, dan Rekreasi
18 Arts, Entertainment, and - - - - - -
Recreation
Aktivitas Jasa Lainnya
19 - - - - - -
Other Services Activities
Aktivitas Rumah Tangga sebagai
Pemberi Kerja: Aktivitas yang
Menghasilkan Barang dan
Jasa oleh Rumah Tangga yang
Digunakan untuk Memenuhi
20 - - - - - -
Kebutuhan Sendiri
Household as Employer
Activities, Activities that Produce
Goods and Services that Used to
Meet Their Own Needs
Aktivitas Badan Internasional
dan Badan Ekstra Internasional
Lainnya
21 - - - - - -
Activities of International
Organizations and Other Extra-
International Bodies
Rumah Tangga
22 - - - 1 - -
Household
Bukan Lapangan Usaha
23 - - - - - -
Non-Business Activities
Lainnya
24 16.364.694 1.413.912 - 428.273 - 161.996
Others
Total 16.364.694 3.291.329 - 510.067 - 908.081
308 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 309
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Tagihan berupa
Surat Berharga/
Kredit untuk
Piutang Tagihan
Kredit Pengadaan
Subordinasi, Kredit kepada Usaha
Beragun Tanah, Kredit Tagihan
Ekuitas, dan Beragun Mikro, Usaha Tagihan
Properti Pengolahan Pegawai yang Telah
Instrumen Modal Properti Kecil dan kepada Aset
Rumah Tanah, dan atau Jatuh
Lainnya Komersial Portofolio Ritel Korporasi Lainnya
Tinggal Konstruksi Pensiunan Tempo
Receivables in the Commercial Receivables Receivables Other
Residential Credit for Land Employee Other
form of Marketable Property on Micro on Assets
Property Acquisition, or Retiree Overdue
Securities/ Secured Business, Small Corporations
Secured Land Credit Receivables
Subordinated Loans Businesses, and
Loans Processing, and
Receivables, Equity Retail Portfolio
Construction
and Other Capital
Instruments
i j k l m n o p q
- 9.752 353.494 - - 5.746 - 28.293 -
- 1.492 149.433 - - 1.499 191.758 14.162 -
- 9.920 6.423 - 130 6.945 - 3.772 -
- 340 502 - - 5.809 - 7.327 -
- 659 - - - - - 445 -
- - - - - - - - -
- 1.360.983 55.738 - 10.223.662 728.379 47 728.681 -
- 3.552 - - 202 2.170 - 1.444 -
- - - - - 527.400 7.412.141 - 7.528.535
50.000 3.306.858 6.739.252 - 10.224.191 1.506.721 16.908.189 5.724.015 7.528.535
Laporan Tahunan 2025 Annual Report 309
PT Bank KB Indonesia Tbk
Page 310
Transformation towards a Stronger Sustainable and Inclusive Growth
Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank
secara Konsolidasi dengan Perusahaan Anak
Disclosure of Net Receivables by Economic Sector - Bank on a Consolidated Basis with Subsidiaries
Tabel Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Konsolidasi
dengan Perusahaan Anak per 31 Desember 2025
Table of Disclosure of Net Receivables by Economic Sector - Bank on a Consolidated Basis with Subsidiaries as of
December 31, 2025
2) Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Konsolidasi dengan Entitas Anak
Disclosure of Net Receivables by Economic Sector - Bank on a Consolidated Basis with Subsidiaries
Tagihan kepada
Tagihan kepada Perusahaan
Tagihan Tagihan
Bank Pembangunan Efek dan
kepada berupa
Tagihan Multilateral Lembaga Jasa
Entitas Tagihan Covered
kepada dan Lembaga Keuangan
Sektor kepada Bond
Sektor Ekonomi Pemerintah Internasional Lainnya
No. Publik Bank Receivables
Economic Sector Receivables Receivables Receivables
Receivables Receivables in the
from from Multilateral from Securities
from Public from Banks form of a
Government Development Banks Companies and
Sector Covered
and International Other Financial
Entities Bond
Institutions Services
Institutions
a b c d e f g h
31 Desember 2025 (Audited)
December 31, 2025 (Audited)
Pertanian, Kehutanan, dan
Perikanan
1 - - - - - -
Agriculture, Forestry, and
Fisheries
Pertambangan dan Penggalian
2 - 318.277 - - - -
Mining and Excavation
Industri pengolahan
3 - 715.291 - - - -
Processing Industry
Pengadaan Listrik, Gas, Uap/ Air
Panas dan Udara Dingin
4 - 516.775 - - - -
Electricity, Gas, Steam/Hot and
Cold Water, Waste Water
Pengelolaan Air, Pengelolaan Air
Limbah, Pengelolaan dan Daur
Ulang Sampah
5 - - - - - -
Water Management, Waste
Water Management, and Waste
Management and Recycling
Konstruksi
6 - - - - - -
Construction
Perdagangan besar dan eceran;
Reparasi dan Perawatan Mobil
7 dan Sepeda Motor - - - - - -
Wholesale and retail trading, Car
and Motorcycle Reparation
Pengangkutan dan Pergudangan
8 - - - - - -
Transportation and Warehouse
Penyediaan Akomodasi dan
Penyediaan Makan Minum
9 Transport and Warehouse - - - - - -
Accommodation, Food and
Beverage Supply
310 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 311
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Tagihan berupa
Surat Berharga/
Kredit untuk
Piutang Tagihan
Kredit Pengadaan
Subordinasi, Kredit kepada Usaha
Beragun Tanah, Kredit Tagihan
Ekuitas, dan Beragun Mikro, Usaha Tagihan
Properti Pengolahan Pegawai yang Telah
Instrumen Modal Properti Kecil dan kepada Aset
Rumah Tanah, dan atau Jatuh
Lainnya Komersial Portofolio Ritel Korporasi Lainnya
Tinggal Konstruksi Pensiunan Tempo
Receivables in the Commercial Receivables Receivables Other
Residential Credit for Land Employee Other
form of Marketable Property on Micro on Assets
Property Acquisition, or Retiree Overdue
Securities/ Secured Business, Small Corporations
Secured Land Credit Receivables
Subordinated Loans Businesses, and
Loans Processing, and
Receivables, Equity Retail Portfolio
Construction
and Other Capital
Instruments
i j k l m n o p q
- 8.135 305.139 - 1.323 53.212 422.591 141.920 -
- - 1.365.066 - - 28.501 504.120 153.437 -
- 270.952 2.039.966 - 834 39.479 3.283.876 195.089 -
- 947 11.246 - - 7.525 997.899 285.217 -
- - 1.313 - - - 260.001 1.378 -
- 218.130 579.453 - 397 54.647 154.266 1.124.807 -
- 533.499 1.091.180 - 631 125.146 795.207 893.276 -
- 42.968 72.435 - - 31.944 722.776 963.031 -
- 27.871 336.822 - 444 77.441 81.167 1.023.775 -
Laporan Tahunan 2025 Annual Report 311
PT Bank KB Indonesia Tbk
Page 312
Transformation towards a Stronger Sustainable and Inclusive Growth
2) Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Konsolidasi dengan Entitas Anak
Disclosure of Net Receivables by Economic Sector - Bank on a Consolidated Basis with Subsidiaries
Tagihan kepada
Tagihan kepada Perusahaan
Tagihan Tagihan
Bank Pembangunan Efek dan
kepada berupa
Tagihan Multilateral Lembaga Jasa
Entitas Tagihan Covered
kepada dan Lembaga Keuangan
Sektor kepada Bond
Sektor Ekonomi Pemerintah Internasional Lainnya
No. Publik Bank Receivables
Economic Sector Receivables Receivables Receivables
Receivables Receivables in the
from from Multilateral from Securities
from Public from Banks form of a
Government Development Banks Companies and
Sector Covered
and International Other Financial
Entities Bond
Institutions Services
Institutions
a b c d e f g h
Informasi dan Komunikasi
10 - - - - - -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 - - - 809.699 - 1.664.346
Finance and Insurance Activities
12 Real Estate - - - - - -
Aktivitas Profesional, Ilmiah, dan
Teknis
13 - - - - - -
Professional, Scientific, and
Technical Activities
Aktivitas Penyewaan dan
Sewa Guna Usaha Tanpa Hak
Opsi, Ketenagakerjaan, Agen
Perjalanan, dan Penunjang Usaha
14 Lainnya - - - - - -
Rental and Leasing Activities
Without Option Rights,
Employment, Travel Agents, and
Other Business Supports
Administrasi Pemerintahan,
Pertahanan, dan Jaminan Sosial
Wajib
15 - - - - - -
Government Administration,
Defence, and Mandatory Social
Security
Pendidikan
16 - - - - - -
Education
Aktivitas Kesehatan Manusia dan
Aktivitas Sosial
17 - - - - - -
Human Health Activities and
Social Activities
Kesenian, Hiburan, dan Rekreasi
18 Arts, Entertainment, and - - - - - 29.924
Recreation
Aktivitas Jasa Lainnya
19 - - - - - -
Other Services Activities
Aktivitas Rumah Tangga sebagai
Pemberi Kerja: Aktivitas yang
Menghasilkan Barang dan
Jasa oleh Rumah Tangga yang
Digunakan untuk Memenuhi
20 - - - - - -
Kebutuhan Sendiri
Household as Employer
Activities, Activities that Produce
Goods and Services that Used to
Meet Their Own Needs
312 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 313
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Tagihan berupa
Surat Berharga/
Kredit untuk
Piutang Tagihan
Kredit Pengadaan
Subordinasi, Kredit kepada Usaha
Beragun Tanah, Kredit Tagihan
Ekuitas, dan Beragun Mikro, Usaha Tagihan
Properti Pengolahan Pegawai yang Telah
Instrumen Modal Properti Kecil dan kepada Aset
Rumah Tanah, dan atau Jatuh
Lainnya Komersial Portofolio Ritel Korporasi Lainnya
Tinggal Konstruksi Pensiunan Tempo
Receivables in the Commercial Receivables Receivables Other
Residential Credit for Land Employee Other
form of Marketable Property on Micro on Assets
Property Acquisition, or Retiree Overdue
Securities/ Secured Business, Small Corporations
Secured Land Credit Receivables
Subordinated Loans Businesses, and
Loans Processing, and
Receivables, Equity Retail Portfolio
Construction
and Other Capital
Instruments
i j k l m n o p q
- 46.930 492.394 - - 475 1.147.920 8.340 -
50.000 225 94.141 - 566 57.305 2.201.930 375.982 -
- 105.139 720.481 - 2.953 31.432 395.403 795.730 -
- 380 304.314 - - 7.905 7.040 17.720 -
- 40.213 17.330 - 0 3.532 337.761 30.918 -
- - - - - - - - -
- 10.680 213.472 - - 113.433 1.048.552 34.529 -
- 1.362 615.303 - - 19.598 645.370 49.217 -
- 4.385 5.260 - 121 6.721 5.296 936 -
- 232 451 - 29 - - 11.612 -
- 382 - - 288 - 38.433 544 -
Laporan Tahunan 2025 Annual Report 313
PT Bank KB Indonesia Tbk
Page 314
Transformation towards a Stronger Sustainable and Inclusive Growth
2) Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Konsolidasi dengan Entitas Anak
Disclosure of Net Receivables by Economic Sector - Bank on a Consolidated Basis with Subsidiaries
Tagihan kepada
Tagihan kepada Perusahaan
Tagihan Tagihan
Bank Pembangunan Efek dan
kepada berupa
Tagihan Multilateral Lembaga Jasa
Entitas Tagihan Covered
kepada dan Lembaga Keuangan
Sektor kepada Bond
Sektor Ekonomi Pemerintah Internasional Lainnya
No. Publik Bank Receivables
Economic Sector Receivables Receivables Receivables
Receivables Receivables in the
from from Multilateral from Securities
from Public from Banks form of a
Government Development Banks Companies and
Sector Covered
and International Other Financial
Entities Bond
Institutions Services
Institutions
a b c d e f g h
Aktivitas Badan Internasional
dan Badan Ekstra Internasional
Lainnya
21 - - - - - -
Activities of International
Organizations and Other Extra-
International Bodies
Rumah Tangga
22 - - - - - -
Household
Bukan Lapangan Usaha
23 - - - - - -
Non-Business Activities
Lainnya
24 14.094.193 - - 2.495.189 - 130.277
Others
Total 14.094.193 1.550.343 - 3.304.887 - 1.824.546
Tagihan kepada
Tagihan kepada Perusahaan
Tagihan Tagihan
Bank Pembangunan Efek dan
kepada berupa
Tagihan Multilateral Lembaga Jasa
Entitas Tagihan Covered
kepada dan Lembaga Keuangan
Sektor kepada Bond
Sektor Ekonomi Pemerintah Internasional Lainnya
No. Publik Bank Receivables
Economic Sector Receivables Receivables Receivables
Receivables Receivables in the
from from Multilateral from Securities
from Public from Banks form of a
Government Development Banks Companies and
Sector Covered
and International Other Financial
Entities Bond
Institutions Services
Institutions
a b c d e f g h
31 Desember 2024 (Audited)
December 31, 2024 (Audited)
Pertanian, Kehutanan, dan
Perikanan
1 - - - - - -
Agriculture, Forestry, and
Fisheries
Pertambangan dan Penggalian
2 - 668.066 - - - -
Mining and Excavation
Industri pengolahan
3 - 586.506 - - - -
Processing Industry
Pengadaan Listrik, Gas, Uap/ Air
Panas dan Udara Dingin
4 - 508.076 - - - -
Electricity, Gas, Steam/Hot and
Cold Water, Waste Water
314 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 315
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Tagihan berupa
Surat Berharga/
Kredit untuk
Piutang Tagihan
Kredit Pengadaan
Subordinasi, Kredit kepada Usaha
Beragun Tanah, Kredit Tagihan
Ekuitas, dan Beragun Mikro, Usaha Tagihan
Properti Pengolahan Pegawai yang Telah
Instrumen Modal Properti Kecil dan kepada Aset
Rumah Tanah, dan atau Jatuh
Lainnya Komersial Portofolio Ritel Korporasi Lainnya
Tinggal Konstruksi Pensiunan Tempo
Receivables in the Commercial Receivables Receivables Other
Residential Credit for Land Employee Other
form of Marketable Property on Micro on Assets
Property Acquisition, or Retiree Overdue
Securities/ Secured Business, Small Corporations
Secured Land Credit Receivables
Subordinated Loans Businesses, and
Loans Processing, and
Receivables, Equity Retail Portfolio
Construction
and Other Capital
Instruments
i j k l m n o p q
- - - - - - - - -
- 2.212.392 135.754 - 11.048.213 736.864 10.036 964.184 -
- 3.196 824 - 73.732 1.744 618 2.666 -
- - - - - 36.071 10.912.016 - 9.317.413
50.000 3.528.018 8.402.343 - 11.129.532 1.432.972 23.972.277 7.074.309 9.317.413
dalam jutaan Rupiah | in millions of Rupiah
Tagihan berupa
Surat Berharga/
Kredit untuk
Piutang Tagihan
Kredit Pengadaan
Subordinasi, Kredit kepada Usaha
Beragun Tanah, Kredit Tagihan
Ekuitas, dan Beragun Mikro, Usaha Tagihan
Properti Pengolahan Pegawai yang Telah
Instrumen Modal Properti Kecil dan kepada Aset
Rumah Tanah, dan atau Jatuh
Lainnya Komersial Portofolio Ritel Korporasi Lainnya
Tinggal Konstruksi Pensiunan Tempo
Receivables in the Commercial Receivables Receivables Other
Residential Credit for Land Employee Other
form of Marketable Property on Micro on Assets
Property Acquisition, or Retiree Overdue
Securities/ Secured Business, Small Corporations
Secured Land Credit Receivables
Subordinated Loans Businesses, and
Loans Processing, and
Receivables, Equity Retail Portfolio
Construction
and Other Capital
Instruments
i j k l m n o p q
- 12.129 119.447 - - 77.240 477.375 156.615 -
- 9.756 1.779 - - 2.149 2.106.536 148.621 -
- 50.219 2.488.931 - 1 32.118 3.830.389 244.320 -
- 262 13.216 - - 7.419 1.062.119 248.592 -
Laporan Tahunan 2025 Annual Report 315
PT Bank KB Indonesia Tbk
Page 316
Transformation towards a Stronger Sustainable and Inclusive Growth
Tagihan kepada
Tagihan kepada Perusahaan
Tagihan Tagihan
Bank Pembangunan Efek dan
kepada berupa
Tagihan Multilateral Lembaga Jasa
Entitas Tagihan Covered
kepada dan Lembaga Keuangan
Sektor kepada Bond
Sektor Ekonomi Pemerintah Internasional Lainnya
No. Publik Bank Receivables
Economic Sector Receivables Receivables Receivables
Receivables Receivables in the
from from Multilateral from Securities
from Public from Banks form of a
Government Development Banks Companies and
Sector Covered
and International Other Financial
Entities Bond
Institutions Services
Institutions
a b c d e f g h
Pengelolaan Air, Pengelolaan Air
Limbah, Pengelolaan dan Daur
Ulang Sampah
5 - - - - - -
Water Management, Waste
Water Management, and Waste
Management and Recycling
Konstruksi
6 - - - - - -
Construction
Perdagangan besar dan eceran;
Reparasi dan Perawatan Mobil
7 dan Sepeda Motor - - - - - -
Wholesale and retail trading, Car
and Motorcycle Reparation
Pengangkutan dan Pergudangan
8 - 199.998 - - - -
Transportation and Warehouse
Penyediaan Akomodasi dan
Penyediaan Makan Minum
9 Transport and Warehouse - - - - - -
Accommodation, Food and
Beverage Supply
Informasi dan Komunikasi
10 - - - - - -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 - 11.053 - 81.318 - 746.085
Finance and Insurance Activities
12 Real Estate - - - - - -
Aktivitas Profesional, Ilmiah, dan
Teknis
13 - - - - - -
Professional, Scientific, and
Technical Activities
Aktivitas Penyewaan dan
Sewa Guna Usaha Tanpa Hak
Opsi, Ketenagakerjaan, Agen
Perjalanan, dan Penunjang Usaha
14 Lainnya - - - 475 - -
Rental and Leasing Activities
Without Option Rights,
Employment, Travel Agents, and
Other Business Supports
Administrasi Pemerintahan,
Pertahanan, dan Jaminan Sosial
Wajib
15 - - - - - -
Government Administration,
Defence, and Mandatory Social
Security
Pendidikan
16 - - - - - -
Education
316 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 317
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Tagihan berupa
Surat Berharga/
Kredit untuk
Piutang Tagihan
Kredit Pengadaan
Subordinasi, Kredit kepada Usaha
Beragun Tanah, Kredit Tagihan
Ekuitas, dan Beragun Mikro, Usaha Tagihan
Properti Pengolahan Pegawai yang Telah
Instrumen Modal Properti Kecil dan kepada Aset
Rumah Tanah, dan atau Jatuh
Lainnya Komersial Portofolio Ritel Korporasi Lainnya
Tinggal Konstruksi Pensiunan Tempo
Receivables in the Commercial Receivables Receivables Other
Residential Credit for Land Employee Other
form of Marketable Property on Micro on Assets
Property Acquisition, or Retiree Overdue
Securities/ Secured Business, Small Corporations
Secured Land Credit Receivables
Subordinated Loans Businesses, and
Loans Processing, and
Receivables, Equity Retail Portfolio
Construction
and Other Capital
Instruments
i j k l m n o p q
- - 1.522 - - 13 182.528 1.502 -
- 317.224 657.142 - - 77.693 118.185 1.113.161 -
- 713.385 1.187.891 - 196 221.783 910.896 750.759 -
- 50.506 119.733 - - 32.861 1.623.951 188.624 -
- 37.155 625.580 - 476 70.252 147.296 1.085.946 -
- 532.933 9.380 - - 1.139 462.858 6.771 -
50.000 257 76.287 - - 107.328 831.500 358.940 -
- 169.651 346.828 - - 22.164 197.727 835.685 -
- 772 657.907 - - 9.957 9.175 23.028 -
- 40.521 30.283 - - 22.713 536.552 40.866 -
- - - - - - - - -
- 10.482 537.257 - - 123.753 817.093 28.470 -
Laporan Tahunan 2025 Annual Report 317
PT Bank KB Indonesia Tbk
Page 318
Transformation towards a Stronger Sustainable and Inclusive Growth
Tagihan kepada
Tagihan kepada Perusahaan
Tagihan Tagihan
Bank Pembangunan Efek dan
kepada berupa
Tagihan Multilateral Lembaga Jasa
Entitas Tagihan Covered
kepada dan Lembaga Keuangan
Sektor kepada Bond
Sektor Ekonomi Pemerintah Internasional Lainnya
No. Publik Bank Receivables
Economic Sector Receivables Receivables Receivables
Receivables Receivables in the
from from Multilateral from Securities
from Public from Banks form of a
Government Development Banks Companies and
Sector Covered
and International Other Financial
Entities Bond
Institutions Services
Institutions
a b c d e f g h
Aktivitas Kesehatan Manusia dan
Aktivitas Sosial
17 - 164 - - - -
Human Health Activities and
Social Activities
Kesenian, Hiburan, dan Rekreasi
18 Arts, Entertainment, and - - - - - -
Recreation
Aktivitas Jasa Lainnya
19 - - - - - -
Other Services Activities
Aktivitas Rumah Tangga sebagai
Pemberi Kerja: Aktivitas yang
Menghasilkan Barang dan
Jasa oleh Rumah Tangga yang
Digunakan untuk Memenuhi
20 - - - - - -
Kebutuhan Sendiri
Household as Employer
Activities, Activities that Produce
Goods and Services that Used to
Meet Their Own Needs
Aktivitas Badan Internasional
dan Badan Ekstra Internasional
Lainnya
21 - - - - - -
Activities of International
Organizations and Other Extra-
International Bodies
Rumah Tangga
22 - - - 1 - -
Household
Bukan Lapangan Usaha
23 - - - - - -
Non-Business Activities
Lainnya
24 16.364.694 1.413.912 - 428.273 - 161.996
Others
Total 16.364.694 3.387.776 - 510.067 - 908.081
318 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 319
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Tagihan berupa
Surat Berharga/
Kredit untuk
Piutang Tagihan
Kredit Pengadaan
Subordinasi, Kredit kepada Usaha
Beragun Tanah, Kredit Tagihan
Ekuitas, dan Beragun Mikro, Usaha Tagihan
Properti Pengolahan Pegawai yang Telah
Instrumen Modal Properti Kecil dan kepada Aset
Rumah Tanah, dan atau Jatuh
Lainnya Komersial Portofolio Ritel Korporasi Lainnya
Tinggal Konstruksi Pensiunan Tempo
Receivables in the Commercial Receivables Receivables Other
Residential Credit for Land Employee Other
form of Marketable Property on Micro on Assets
Property Acquisition, or Retiree Overdue
Securities/ Secured Business, Small Corporations
Secured Land Credit Receivables
Subordinated Loans Businesses, and
Loans Processing, and
Receivables, Equity Retail Portfolio
Construction
and Other Capital
Instruments
i j k l m n o p q
- 1.492 365.813 - - 24.391 740.547 74.745 -
- 9.920 6.423 - 130 6.945 858 3.772 -
- 10.095 502 - - 9.607 70.170 7.809 -
- 659 - - - - 48.645 445 -
- - - - - - - - -
- 1.447.786 55.738 - 10.316.024 747.537 17.657 805.587 -
- 3.552 - - 8.642 3.771 532 1.444 -
- - - - - 527.402 7.412.141 - 7.528.535
50.000 3.418.756 7.301.660 - 10.325.470 2.128.233 21.604.728 6.125.701 7.528.535
Laporan Tahunan 2025 Annual Report 319
PT Bank KB Indonesia Tbk
Page 320
Transformation towards a Stronger Sustainable and Inclusive Growth
Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah -
Bank secara Individual
Disclosure of Receivables and Reserves by Region - Bank Individually
Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Individual
per 31 Desember 2025
Table of Disclosure of Receivables and Reserves by Region - Bank Individually
as of December 31, 2025
1) Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank Secara Individu
Disclosure of Disclosure of Receivables and Reserves by Region -Bank Individually dalam jutaan Rupiah | in millions of Rupiah
31 Desember 2025 (Audited) 31 Desember 2024 (Audited)
December 31, 2025 (Audited) December 31, 2024 (Audited)
Keterangan Wilayah Wilayah
No.
Description Region Region
Jawa Lain-lain Jawa Lain-lain
Sumatra Total Sumatra Total
Java Others Java Others
a b c d e h i j k n
Tagihan
1 73.943.399 2.732.731 4.912.958 81.589.088 68.049.057 2.549.151 4.810.513 75.408.721
Receivables
Tagihan yang Mengalami
2 Penurunan Nilai 8.175.780 688.981 667.178 9.531.939 7.784.248 728.929 941.845 9.455.022
Impaired Receivables
a. Belum jatuh tempo 953.316 108.992 88.148 1.150.456 1.250.208 118.371 179.675 1.548.253
Non-Past Due
b. Telah jatuh tempo
7.222.464 579.989 579.030 8.381.484 6.534.041 610.558 762.171 7.906.769
Past Due
3 CKPN - Stage 1 386.808 38.797 81.233 506.837 369.466 31.142 70.778 471.386
4 CKPN - Stage 2 315.343 9.664 12.055 337.063 351.491 17.521 15.392 384.403
5 CKPN - Stage 3 1.351.127 181.635 142.213 1.674.975 1.372.760 246.226 343.400 1.962.386
Tagihan yang dihapus
6 buku 13.831.706 15.035.697
Written-Off Receivables
320 Laporan Tahunan 2025 Annual Report
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Page 321
Manajemen Risiko Risk Management
Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah -
Bank secara Konsolidasi dengan Perusahaan Anak
Disclosure of Receivables and Reserves by Region - Bank on a Consolidated Basis with Subsidiaries
Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara
Konsolidasi dengan Perusahaan Anak per 31 Desember 2025
Table of Disclosure of Receivables and Reserves by Region - Bank on a Consolidated Basis with Subsidiaries as of December
31, 2025
2) Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Konsolidasi
dengan Entitas Anak
Table of Disclosure of Receivables and Reserves by Region - Bank on a Consolidated Basis with Subsidiaries dalam jutaan Rupiah | in millions of Rupiah
31 Desember 2025 (Audited) 31 Desember 2024 (Audited)
December 31, 2025 (Audited) December 31, 2024 (Audited)
Keterangan Wilayah Wilayah
No.
Description Region Region
Jawa Lain-lain Jawa Lain-lain
Sumatra Total Sumatra Total
Java Others Java Others
a b c d e h i j k n
Tagihan
1 78.528.236 3.751.075 5.413.560 87.692.871 73.280.173 3.521.580 5.228.659 82.030.412
Receivables
Tagihan yang Mengalami
2 Penurunan Nilai 8.897.244 886.764 751.419 10.535.428 8.380.648 882.692 1.009.723 10.273.063
Impaired Receivables
a. Belum jatuh tempo 1.254.256 256.049 126.041 1.636.346 1.519.121 219.640 203.134 1.941.895
Non-Past Due
b. Telah jatuh tempo
7.642.988 630.716 625.378 8.899.082 6.861.527 663.052 806.589 8.331.168
Past Due
3 CKPN - Stage 1 418.616 44.258 84.849 547.723 419.121 39.874 74.207 533.202
4 CKPN - Stage 2 342.554 13.805 13.228 369.587 383.495 19.267 15.604 418.367
5 CKPN - Stage 3 1.568.409 195.594 162.978 1.926.980 1.504.222 259.033 357.426 2.120.681
Tagihan yang dihapus
6 buku 14.721.921 16.353.845
Written-Off Receivables
Laporan Tahunan 2025 Annual Report 321
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Page 322
Transformation towards a Stronger Sustainable and Inclusive Growth
Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor
Ekonomi - Bank secara Individual
Disclosure of Receivables and Reserves by Economic Sector - Bank Individually
Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara
Individual per 31 Desember 2025
Table of Disclosure of Receivables and Reserves by Economic Sector - Bank Individually as of December 31, 2025
1) Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank Secara Individu
Disclosure of Receivables and Reserves by Economic Sector - Bank Individually dalam jutaan Rupiah | in millions of Rupiah
Tagihan yang
Mengalami Penurunan
Nilai Tagihan
Impaired Receivables yang
Sektor Ekonomi Tagihan CKPN CKPN CKPN dihapus
No. Belum
Economic Sector Receivables Telah Stage 1 Stage 2 Stage 3 buku
Jatuh Written-Off
Jatuh
Tempo Receivables
Tempo
Non-Past
Past Due
Due
a b c d e f g h i
31 Desember 2025 (Audited)
December 31, 2025 (Audited)
Pertanian, Kehutanan, dan Perikanan
1 842.227 2.956 191.520 6.644 178 53.233 -
Agriculture, Forestry, and Fisheries
Pertambangan dan Penggalian
2 2.343.656 523.221 161.689 20.159 57.923 6.891 -
Mining and Excavation
Industri pengolahan
3 6.263.481 15.190 369.675 50.983 2.652 177.763 -
Processing Industry
Pengadaan Listrik, Gas, Uap/Air
Panas dan Udara Dingin
4 1.579.981 2.232 275.862 15.917 7.212 23.466 -
Electricity, Gas, Steam/Hot and Cold
Water, Waste Water
Pengelolaan Air, Pengelolaan Air
Limbah, Pengelolaan dan Daur Ulang
Sampah
5 262.922 1.492 1.429 3.144 230 - -
Water Management, Waste
Water Management, and Waste
Management and Recycling
Konstruksi
6 2.035.537 59.953 1.251.371 9.024 70.097 91.793 -
Construction
Perdagangan besar dan eceran;
Reparasi dan Perawatan Mobil dan
7 Sepeda Motor 2.946.942 57.532 852.940 27.452 75.975 154.278 -
Wholesale and retail trading, Car and
Motorcycle Reparation
Pengangkutan dan Pergudangan
8 1.383.034 13.164 1.036.278 4.111 30.934 49.786 -
Transportation and Warehouse
Penyediaan Akomodasi dan
Penyediaan Makan Minum
9 Transport and Warehouse 1.402.264 42.821 1.091.012 3.469 35.175 42.081 -
Accommodation, Food and Beverage
Supply
Informasi dan Komunikasi
10 1.698.892 - 11.173 17.724 3 2.831 -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 5.120.542 20.039 598.573 56.060 5.560 222.909 -
Finance and Insurance Activities
322 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
1) Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank Secara Individu
Disclosure of Receivables and Reserves by Economic Sector - Bank Individually dalam jutaan Rupiah | in millions of Rupiah
Tagihan yang
Mengalami Penurunan
Nilai Tagihan
Impaired Receivables yang
Sektor Ekonomi Tagihan CKPN CKPN CKPN dihapus
No. Belum
Economic Sector Receivables Telah Stage 1 Stage 2 Stage 3 buku
Jatuh Written-Off
Jatuh
Tempo Receivables
Tempo
Non-Past
Past Due
Due
a b c d e f g h i
12 Real Estate 1.971.934 149.255 952.874 10.826 8.015 217.091 -
Aktivitas Profesi, Ilmiah, dan Teknis
13 Professional, Scientific, and Technical 343.102 5.731 23.329 4.190 489 5.254 -
Activities
Aktivitas Penyewaan dan Sewa
Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan,
14 dan Penunjang Usaha Lainnya 437.919 11.693 38.700 4.986 1.198 6.968 -
Rental and Leasing Activities Without
Option Rights, Employment, Travel
Agents, and Other Business Supports
Administrasi Pemerintahan,
Pertahanan, dan Jaminan Sosial Wajib
15 - - - - - - -
Government Administration, Defence,
and Mandatory Social Security
Pendidikan
16 57.425 6.681 31.499 267 1.500 3.159 -
Education
Aktivitas Kesehatan Manusia dan
Aktivitas Sosial
17 438.564 7.921 24.065 4.918 638 5.562 -
Human Health Activities and Social
Activities
Kesenian, Hiburan, dan Rekreasi
18 43.627 1.634 1.261 588 180 325 -
Arts, Entertainment, and Recreation
Aktivitas Jasa Lainnya
19 30.171 263 29.429 7 199 17.649 -
Other Services Activities
Aktivitas Rumah Tangga sebagai
20 Pemberi Kerja 1.412 391 733 6 9 189 -
Household as Employer Activities
Aktivitas Badan Internasional dan
Badan Ekstra Internasional Lainnya
21 Activities of International - - - - - - -
Organizations and Other Extra-
International Bodies
Rumah Tangga
22 15.288.385 227.879 1.434.983 256.179 38.867 546.357 -
Household
Bukan Lapangan Usaha
23 64.494 - - - - - -
Non-Business Activities
Lainnya
24 37.032.128 - - 8.967 - 46.969 -
Others
Total 81.588.638 1.150.048 8.378.395 505.620 337.035 1.674.552 13.831.706
Laporan Tahunan 2025 Annual Report 323
PT Bank KB Indonesia Tbk
Page 324
Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah | in millions of Rupiah
Tagihan yang
Mengalami Penurunan
Nilai Tagihan
Impaired Receivables yang
CKPN CKPN CKPN
Sektor Ekonomi Tagihan dihapus
No. Belum Stage Stage Stage
Economic Sector Receivables Telah buku
Jatuh 2 2 3
Jatuh Written-Off
Tempo Receivables
Tempo
Non-Past
Past Due
Due
a b c d e f g h i
31 Desember 2024 (Audited)
December 31, 2024 (Audited)
Pertanian, Kehutanan, dan Perikanan
1 755.807 7.867 216.267 5.941 448 63.267 -
Agriculture, Forestry, and Fisheries
Pertambangan dan Penggalian
2 2.643.599 - 157.587 30.643 1.862 7.482 -
Mining and Excavation
Industri pengolahan
3 6.684.449 217.625 364.803 48.235 56.812 89.975 -
Processing Industry
Pengadaan Listrik, Gas, Uap/Air
Panas dan Udara Dingin
4 1.635.790 2.263 281.979 16.731 26.249 47.438 -
Electricity, Gas, Steam/Hot and Cold
Water, Waste Water
Pengelolaan Air, Pengelolaan Air
Limbah, Pengelolaan dan Daur Ulang
Sampah
5 185.608 - 1.558 2.213 56 - -
Water Management, Waste
Water Management, and Waste
Management and Recycling
Konstruksi
6 2.189.907 103.871 1.218.904 10.818 44.639 97.105 -
Construction
Perdagangan besar dan eceran;
Reparasi dan Perawatan Mobil dan
7 Sepeda Motor 3.175.851 138.027 868.260 27.521 56.205 195.647 -
Wholesale and retail trading, Car and
Motorcycle Reparation
Pengangkutan dan Pergudangan
8 1.706.930 18.492 265.070 17.344 3.074 79.084 -
Transportation and Warehouse
Penyediaan Akomodasi dan
Penyediaan Makan Minum
9 Transport and Warehouse 1.849.611 151.935 1.233.676 5.859 39.966 132.784 -
Accommodation, Food and Beverage
Supply
Informasi dan Komunikasi
10 919.398 5.269 8.140 11.100 341 1.201 -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 2.177.172 47.499 570.742 20.950 32.642 200.421 -
Finance and Insurance Activities
12 Real Estate 1.453.410 200.867 912.033 4.190 70.486 14.088 -
Aktivitas Profesi, Ilmiah, dan Teknis
13 Professional, Scientific, and Technical 700.598 5.615 25.575 8.228 244 5.782 -
Activities
Aktivitas Penyewaan dan Sewa
Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan,
14 dan Penunjang Usaha Lainnya 520.598 26.344 30.050 5.908 1.564 7.809 -
Rental and Leasing Activities Without
Option Rights, Employment, Travel
Agents, and Other Business Supports
324 Laporan Tahunan 2025 Annual Report
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Page 325
Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Tagihan yang
Mengalami Penurunan
Nilai Tagihan
Impaired Receivables yang
CKPN CKPN CKPN
Sektor Ekonomi Tagihan dihapus
No. Belum Stage Stage Stage
Economic Sector Receivables Telah buku
Jatuh 2 2 3
Jatuh Written-Off
Tempo Receivables
Tempo
Non-Past
Past Due
Due
a b c d e f g h i
Administrasi Pemerintahan,
Pertahanan, dan Jaminan Sosial Wajib
15 - - - - - - -
Government Administration, Defence,
and Mandatory Social Security
Pendidikan
16 410.756 319.464 31.594 830 10.868 2.603 -
Education
Aktivitas Kesehatan Manusia dan
Aktivitas Sosial
17 362.506 18.406 17.503 4.042 855 3.143 -
Human Health Activities and Social
Activities
Kesenian, Hiburan, dan Rekreasi
18 28.582 359 5.115 340 48 1.344 -
Arts, Entertainment, and Recreation
Aktivitas Jasa Lainnya
19 31.097 6.053 23.964 12 368 16.751 -
Other Services Activities
Aktivitas Rumah Tangga sebagai
20 Pemberi Kerja 1.296 696 600 - 37 155 -
Household as Employer Activities
Aktivitas Badan Internasional dan
Badan Ekstra Internasional Lainnya
21 Activities of International - - - - - - -
Organizations and Other Extra-
International Bodies
Rumah Tangga
22 14.084.934 275.624 1.671.601 224.938 37.326 950.118 -
Household
Bukan Lapangan Usaha
23 7.814 1.978 1.750 49 139 307 -
Non-Business Activities
Lainnya
24 33.883.007 - - 25.494 175 45.881 -
Others
Total 75.408.721 1.548.253 7.906.769 471.386 384.403 1.962.386 15.035.697
Laporan Tahunan 2025 Annual Report 325
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Page 326
Transformation towards a Stronger Sustainable and Inclusive Growth
Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor
Ekonomi - Bank secara Konsolidasi dengan Perusahaan Anak
Disclosure of Receivables and Reserves by Economic Sector - Bank on a Consolidated Basis with Subsidiaries
Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara
Konsolidasi dengan Perusahaan Anak per 31 Desember 2025
Table of Disclosure of Receivables and Reserves by Economic Sector - Bank on a Consolidated Basis with Subsidiaries as of
December 31, 2025
2) Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara
Konsolidasi dengan Entitas Anak
Disclosure of Receivables and Reserves by Economic Sector - Bank on a Consolidated Basis with Subsidiaries dalam jutaan Rupiah | in millions of Rupiah
Tagihan yang
Mengalami Penurunan
Nilai Tagihan
Impaired Receivables yang
CKPN CKPN CKPN
Sektor Ekonomi Tagihan dihapus
No. Belum Stage Stage Stage
Economic Sector Receivables Telah buku
Jatuh 1 2 3
Jatuh Written-Off
Tempo Receivables
Tempo
Non-Past
Past Due
Due
a b c d e f g h i
31 Desember 2025 (Audited)
December 31, 2025 (Audited)
Pertanian, Kehutanan, dan Perikanan
1 985.731 2.956 195.169 8.007 214 53.504 -
Agriculture, Forestry, and Fisheries
Pertambangan dan Penggalian
2 2.434.214 530.540 162.060 20.159 59.118 6.902 -
Mining and Excavation
Industri pengolahan
3 6.725.903 59.430 374.858 53.544 4.594 177.844 -
Processing Industry
Pengadaan Listrik, Gas, Uap/Air
Panas dan Udara Dingin
4 1.850.287 2.232 315.818 17.258 8.175 33.389 -
Electricity, Gas, Steam/Hot and Cold
Water, Waste Water
Pengelolaan Air, Pengelolaan Air
Limbah, Pengelolaan dan Daur Ulang
Sampah
5 262.922 1.492 1.429 3.144 230 - -
Water Management, Waste
Water Management, and Waste
Management and Recycling
Konstruksi
6 2.293.590 79.657 1.283.731 10.909 70.618 108.265 -
Construction
Perdagangan besar dan eceran;
Reparasi dan Perawatan Mobil dan
7 Sepeda Motor 3.669.191 253.255 1.120.728 29.686 78.429 289.279 -
Wholesale and retail trading, Car and
Motorcycle Reparation
Pengangkutan dan Pergudangan
8 1.913.874 13.164 1.042.321 7.902 32.836 54.143 -
Transportation and Warehouse
Penyediaan Akomodasi dan
Penyediaan Makan Minum
9 Transport and Warehouse 1.624.775 52.171 1.109.289 4.539 37.050 42.940 -
Accommodation, Food and Beverage
Supply
Informasi dan Komunikasi
10 1.698.892 - 11.173 17.724 3 2.831 -
Information and Communication
326 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 327
Manajemen Risiko Risk Management
2) Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara
Konsolidasi dengan Entitas Anak
Disclosure of Receivables and Reserves by Economic Sector - Bank on a Consolidated Basis with Subsidiaries dalam jutaan Rupiah | in millions of Rupiah
Tagihan yang
Mengalami Penurunan
Nilai Tagihan
Impaired Receivables yang
CKPN CKPN CKPN
Sektor Ekonomi Tagihan dihapus
No. Belum Stage Stage Stage
Economic Sector Receivables Telah buku
Jatuh 1 2 3
Jatuh Written-Off
Tempo Receivables
Tempo
Non-Past
Past Due
Due
a b c d e f g h i
Aktivitas Keuangan dan Asuransi
11 5.482.662 20.039 602.952 59.256 22.505 226.859 -
Finance and Insurance Activities
12 Real Estate 2.276.245 232.520 978.809 11.521 9.819 225.311 -
Aktivitas Profesi, Ilmiah, dan Teknis
13 Professional, Scientific, and Technical 343.102 5.731 23.329 4.190 489 5.254 -
Activities
Aktivitas Penyewaan dan Sewa
Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan,
14 dan Penunjang Usaha Lainnya 437.919 11.693 38.700 4.986 1.198 6.968 -
Rental and Leasing Activities Without
Option Rights, Employment, Travel
Agents, and Other Business Supports
Administrasi Pemerintahan,
Pertahanan, dan Jaminan Sosial Wajib
15 - - - - - - -
Government Administration, Defence,
and Mandatory Social Security
Pendidikan
16 1.425.325 49.219 38.573 13.049 2.243 3.307 -
Education
Aktivitas Kesehatan Manusia dan
Aktivitas Sosial
17 1.337.051 73.834 55.129 12.881 2.161 26.763 -
Human Health Activities and Social
Activities
Kesenian, Hiburan, dan Rekreasi
18 53.148 2.338 1.261 659 405 325 -
Arts, Entertainment, and Recreation
Aktivitas Jasa Lainnya
19 30.171 263 29.429 7 199 17.649 -
Other Services Activities
Aktivitas Rumah Tangga sebagai
20 Pemberi Kerja 39.846 391 733 390 9 189 -
Household as Employer Activities
Aktivitas Badan Internasional dan
Badan Ekstra Internasional Lainnya
21 Activities of International - - - - - - -
Organizations and Other Extra-
International Bodies
Rumah Tangga
22 15.692.666 245.015 1.510.502 257.574 39.254 597.866 -
Household
Bukan Lapangan Usaha
23 82.779 - - 157 13 - -
Non-Business Activities
Lainnya
24 37.032.128 - - 8.967 - 46.969 -
Others
Total 87.692.420 1.635.938 8.895.994 546.506 369.559 1.926.558 14.721.921
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Transformation towards a Stronger Sustainable and Inclusive Growth
dalam jutaan Rupiah | in millions of Rupiah
Tagihan yang
Mengalami Penurunan
Nilai Tagihan
Impaired Receivables yang
Sektor Ekonomi Tagihan CKPN CKPN CKPN dihapus
No. Belum
Economic Sector Receivables Telah Stage 1 Stage 2 Stage 3 buku
Jatuh Written-Off
Jatuh
Tempo Receivables
Tempo
Non-Past
Past Due
Due
a b c d e f g h i
31 Desember 2024 (Audited)
December 31, 2024 (Audited)
Pertanian, Kehutanan, dan Perikanan
1 907.180 7.867 220.566 7.411 458 63.953 -
Agriculture, Forestry, and Fisheries
Pertambangan dan Penggalian
2 2.951.541 8.637 160.638 36.474 2.205 10.028 -
Mining and Excavation
Industri pengolahan
3 7.381.458 222.016 371.617 55.211 56.905 91.754 -
Processing Industry
Pengadaan Listrik, Gas, Uap/Air
Panas dan Udara Dingin
4 1.913.388 2.263 321.952 19.107 26.249 47.854 -
Electricity, Gas, Steam/Hot and Cold
Water, Waste Water
Pengelolaan Air, Pengelolaan Air
Limbah, Pengelolaan dan Daur Ulang
Sampah
5 186.402 - 2.339 2.213 56 781 -
Water Management, Waste
Water Management, and Waste
Management and Recycling
Konstruksi
6 2.425.520 128.069 1.250.171 12.687 44.961 101.162 -
Construction
Perdagangan besar dan eceran;
Reparasi dan Perawatan Mobil dan
7 Sepeda Motor 4.041.716 289.802 1.001.508 33.538 64.707 251.524 -
Wholesale and retail trading, Car and
Motorcycle Reparation
Pengangkutan dan Pergudangan
8 2.301.525 18.492 272.198 23.497 3.077 85.693 -
Transportation and Warehouse
Penyediaan Akomodasi dan
Penyediaan Makan Minum
9 Transport and Warehouse 2.140.263 218.923 1.251.989 8.056 40.640 137.675 -
Accommodation, Food and Beverage
Supply
Informasi dan Komunikasi
10 1.015.123 5.269 8.416 12.030 341 1.477 -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 2.495.939 82.214 575.158 23.748 51.800 202.555 -
Finance and Insurance Activities
12 Real Estate 1.656.731 200.867 917.090 5.736 70.486 16.933 -
Aktivitas Profesi, Ilmiah, dan Teknis
13 Professional, Scientific, and Technical 706.866 5.615 28.942 8.257 244 5.935 -
Activities
Aktivitas Penyewaan dan Sewa
Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan,
14 dan Penunjang Usaha Lainnya 683.390 53.980 51.480 7.119 1.841 11.346 -
Rental and Leasing Activities Without
Option Rights, Employment, Travel
Agents, and Other Business Supports
328 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
dalam jutaan Rupiah | in millions of Rupiah
Tagihan yang
Mengalami Penurunan
Nilai Tagihan
Impaired Receivables yang
Sektor Ekonomi Tagihan CKPN CKPN CKPN dihapus
No. Belum
Economic Sector Receivables Telah Stage 1 Stage 2 Stage 3 buku
Jatuh Written-Off
Jatuh
Tempo Receivables
Tempo
Non-Past
Past Due
Due
a b c d e f g h i
Administrasi Pemerintahan,
Pertahanan, dan Jaminan Sosial Wajib
15 90 - 90 - - 90 -
Government Administration, Defence,
and Mandatory Social Security
Pendidikan
16 1.530.765 332.893 32.009 11.813 11.018 2.904 -
Education
Aktivitas Kesehatan Manusia dan
Aktivitas Sosial
17 1.211.296 67.917 78.233 11.496 4.611 17.036 -
Human Health Activities and Social
Activities
Kesenian, Hiburan, dan Rekreasi
18 29.439 359 5.115 349 48 1.344 -
Arts, Entertainment, and Recreation
Aktivitas Jasa Lainnya
19 122.043 8.727 30.231 1.031 434 22.728 -
Other Services Activities
Aktivitas Rumah Tangga sebagai
20 Pemberi Kerja 50.049 696 709 486 37 264 -
Household as Employer Activities
Aktivitas Badan Internasional dan
Badan Ekstra Internasional Lainnya
21 Activities of International 42 - 42 - - 42 -
Organizations and Other Extra-
International Bodies
Rumah Tangga
22 14.377.809 283.979 1.748.536 227.372 39.047 999.284 -
Household
Bukan Lapangan Usaha
23 18.393 3.308 1.756 438 152 313 -
Non-Business Activities
Lainnya
24 33.883.390 - 381 25.494 175 46.262 -
Others
Total 82.030.360 1.941.895 8.331.167 533.513 419.519 2.119.217 16.353.845
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Transformation towards a Stronger Sustainable and Inclusive Growth
Pengungkapan Counterparty Credit Risk Disclosure of Counterparty Credit Risk
Indonesia
Banks harus menyediakan:
Indonesia
Banks should provide:
(a) Tujuan manajemen risiko dan kebijakan terkait risiko kredit akibat
kegagalan pihak lawan (counterparty credit risk), termasuk:
Risk management objectives and policies related to credit risk arising
from counterparty credit risk, including:
(b) Metode yang digunakan untuk menerapkan limit operasi yang
didefinisikan pada internal capital untuk counterparty credit
exposures dan untuk eksposur CCP.
Baik Transaksi Repo maupun Reverse Repo, KB Bank mengacu
The methods used to apply operating limits defined in internal capital
kepada Surat Edaran OJK No. 24/SEOJK.03/2021 tentang Pedoman
for counterparty credit exposures and for exposures to CCPs.
Perhitungan Aset Tertimbang menurut risiko untuk risiko Kredit
dengan menggunakan pendekatan standar.
(c) Kebijakan yang berkaitan dengan garansi dan mitigasi risiko dan
penilaian terkait counterparty risk, termasuk eksposur towards CCP. For both Repo and Reverse Repo transactions, KB Bank refers to
Policies relating to guarantees and risk mitigation, and the OJK Circular Letter No. 24/SEOJK.03/2021 on the Guidelines for
assessment of counterparty risk, including exposures towards CCPs. the Calculation of Risk-Weighted Assets for Credit Risk using the
Standardized Approach.
(d) Kebijakan terkait eksposur wrong-way risk.
Policies relating to wrong-way risk exposures.
(e) Dampak pada nilai jaminan yang dibutuhkan untuk menyediakan
penurunan peringkat kredit.
The impact on the amount of collateral required in the event of a
credit rating downgrade.
Analisis Tagihan Bersih Risiko Kredit Analysis of Credit Risk Net Receivables Due to
akibat kegagalan pihak lawan berdasarkan Counterparty Default Based on the Approach
pendekatan yang digunakan Used
Alpha
digunakan untuk
Potential Tagihan
perhitungan
Replacement Future Bersih ATMR
No. EEPE regulatory EAD
Cost (RC) Exposure Net RWA
Alpha is used for
(PFE) Receivables
regulatory EAD
calculation
SA-CCR (untuk derivatif)
1 3.672 17.218 1,4 29.245 5.849
SA-CCR (for derivatives)
Metode Internal Model (untuk derivatif
dan SFT)
2 N/A N/A
Internal Model Method (for derivatives
and SFTs)
Pendekatan sederhana untuk mitigasi
risiko kredit (untuk SFT)
3 N/A N/A
Simple approach for credit risk
mitigation (for SFTs)
Pendekatan komprehensif untuk
mitigasi risiko kredit (untuk SFT)
4 N/A N/A
Comprehensive approach for credit risk
mitigation (for SFTs)
VaR untuk SFT
5 N/A N/A
VaR for SFTs
Total 5.849
330 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
Alpha
digunakan untuk
Potential Tagihan
perhitungan
Replacement Future Bersih ATMR
No. EEPE regulatory EAD
Cost (RC) Exposure Net RWA
Alpha is used for
(PFE) Receivables
regulatory EAD
calculation
Analisis Kualitatif
Qualitative Analysis
Sesuai dengan SEOJK No. 48/SEOJK.03/2017, Perhitungan ATMR Risiko Kredit akibat kegagalan pihak lawan dengan Metode Pendekatan Standar
atas Transaksi Derivatif Bank menggunakan metode analisis perhitungan Replacement Cost transaksi derivatif tanpa margin.
In accordance with SEOJK Number 48/SEOJK.03/2017, the calculation of RWA for Credit Risk due to counterparty failure using the Standard
Approach Method for Bank Derivative Transactions uses the Replacement Cost calculation analysis method for derivative transactions without
margin.
Eksposur CCR berdasarkan Kategori CCR Exposure by Portfolio Category and Risk
Portofolio dan Bobot Risiko Weight
Tabel Eksposur CCR berdasarkan Kategori Portofolio dan Bobot Risiko per 31 Desember 2025
Table of CCR Exposure by Portfolio Category and Risk Weight as of December 31, 2025
a b c d e f g h i
Bobot Risiko Total Tagihan
Risk Weight Lainnya Bersih
0% 10% 20% 50% 75% 100% 150%
Others Total Net
Receivables
Kategori Portofolio
Portfolio Category
Tagihan kepada Pemerintah dan
Bank Sentral
-
Receivables from the Government
and Central Bank
Tagihan kepada Entitas Sektor
Publik
236.473 236.473
Receivables from Public Sector
Entities
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga
Internasional
-
Receivables from Multilateral
Development Banks and
International Organizations
Tagihan kepada Bank Lain
-
Receivables from Other Banks
Tagihan kepada perusahaan
sekuritas
-
Receivables from Securities
Companies
Tagihan kepada Korporasi
-
Receivables from Corporations
Tagihan Kepada Usaha Mikro, Usaha
Kecil, dan Portofolio Ritel
Receivables on Micro Business, -
Small Businesses, and Retail
Portfolio
Aset lainnya
-
Other Assets
Total 236.473 - - - - - - - 236.473
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Transformation towards a Stronger Sustainable and Inclusive Growth
a b c d e f g h i
Bobot Risiko Total Tagihan
Risk Weight Lainnya Bersih
0% 10% 20% 50% 75% 100% 150%
Others Total Net
Receivables
Analisis Kualitatif
Qualitative Analysis
Eksposur Counterparty Credit Risk pada Desember 2025 berasal dari instrumen repo dan reverse repo, tergolong pada kategori portofolio
Tagihan pada Pemerintah dengan bobot risiko 0%.
Counterparty Credit Risk exposure as of December 2025 arose from repo and reverse repo instruments, classified under the portfolio category of
Reveivables on the Government with a 0% risk weight.
Tagihan Bersih Derivatif Kredit (CCR 6) Net Receivables from Credit Derivatives
(CCR 6)
a b
Proteksi yang Dibeli (Protection Bought) Proteksi yang Dijual (Protection Sold)
Protection Bought Protection Sold
Nilai Notional
Notional Value
Single-name credit default swaps
Index credit default swaps
Total return swaps
Credit options
Derivatif kredit lainnya
Other Derivative Credit
Total Nilai Notional
Total Notional Value
Nilai wajar
Fair Value
Nilai wajar positif (aset)
Positive fair value (asset)
Nilai wajar negatif (kewajiban)
Negative fair value (obligation)
Analisis Kualitatif
Qualitative Analysis
Pada posisi 31 Desember 2025, PT Bank KB Indonesia Tbk memiliki tagihan bersih derivatif kredit (counterparty credit risk).
As of December 31, 2025, PT Bank KB Indonesia Tbk have net receivables from credit derivatives (counterparty credit risk).
332 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
Pengungkapan Kualitatif Mengenai Eksposur Qualitative Disclosure of Securitization
Sekuritisasi (SECA) Exposure (SECA)
Pengungkapan Kualitatif
Qualitative Disclosure
A) Bank harus mendeskripsikan tujuan manajemen risiko dan kebijakan
untuk aktivitas sekuritisasi dan fitur utama dari aktivitas ini
berdasarkan kerangka di bawah ini. Jika Bank mempunyai posisi
sekuritisasi pada laporan posisi keuangan dan transaksi rekening
administratif, bank harus menjelaskan poin-poin dibawah ini dengan
aktivitas berbeda pada setiap regulatory books.
A) The Bank must describe its risk management objectives and policies
for securitization activities and the main features of these activities
based on the framework below. If the Bank has securitization
positions in the statement of financial position and in off-balance
sheet transactionis, the Bank must explain the points below
separately for each regulatory book.
Sebagai upaya diversifikasi risiko, KB Bank menempatkan sejumlah
portofolio dalam bentuk sekuritisasi atau Kontrak Investasi Kolektif
Efek Beragun Aset (KIK EBA). KB Bank telah melakukan sekuritisasi
pertama atas kumpulan tagihan kredit pensiunan yang selanjutnya
dialihkan ke Kontrak Investasi Kolektif Efek Beragun Aset Bahana
PT Bank KB Indonesia Tbk - Kumpulan Tagihan Kredit Pensiunan yang
Dialihkan (KIK EBA BB).
Tujuan bank terkait sekuritisasi dan aktivitas re-sekuritisasi, termasuk Selanjutnya, KIK-EBA BB menerbitkan Efek Beragun Aset (EBA)
aktivitas pemindahan risiko kredit dari eksposur sekuritisasi yang yang merupakan bentuk partisipasi dalam kepemilikan bersama atas
mendasari dari bank kepada entitas lain, tipe risiko yang diasumsikan Kumpulan Tagihan.
dan tipe risiko yang dipertahankan.
The Bank’s objectives in relation to securitization and re-securitization As part of its risk diversification efforts, the KB Bank has placed a
activities, including activities involving the transfer of credit risk from portion of its portfolio in the form of securitization through a Collective
the underlying securitization exposures of the Bank to other entities, the Investment Contract for Asset-Backed Securities (KIK EBA). The KB
types of risks assumed, and the types of risks retained. Bank has conducted its first securitization of a pool of pension loan
receivables, which were subsequently transferred to the Collective
Investment Contract for Asset-Backed Securities Bahana PT Bank KB
Indonesia Tbk – Transferred Pool of Pension Loan Receivables (KIK
EBA BB).
Subsequently, KIK EBA BB issued Asset-Backed Securities (ABS),
representing participation interests in the collective ownership of the
Pool of Receivables.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Eksposur Sekuritisasi pada Banking Book
Securitization Exposure in the Banking Book
Tabel Eksposur Sekuritisasi pada Banking Book per 31 Desember 2025
Table of Securitization Exposure in the Banking Book as of December 31, 2025
a b c e f g i j k
Bank sebagai originator Bank sebagai sponsor Bank sebagai investor
No. Bank acts as originator Bank acts as sponsor Bank acts as investor
Sintetis Sub- Sintetis Sub- Sintetis Sub-
Traditional Traditional Traditional
Synthetic total Synthetic total Synthetic total
Retail (total) - antara
lain
1 Retail (total) – - - - - - - 119.600 - 119.600
including, among
others:
Kredit perumahan
2 Residential
mortgages
Kartu kredit
3
Credit cards
Eksposur ritel lainnya
4 Other retail 119.600 119.600
exposures
Re-sekuritisasi
5
Re-securitization
Non-retail (total) -
antara lain
6 Non-retail (total) – - - - - - - - - -
including, among
others:
Kredit korporasi
7
Corporate loans
Kredit komersil
8
Commercial loans
Sewa dan piutang
9 Leases and
receivables
Non-retail lainnya
10 Other non-retail
exposures
Re-sekuritisasi
11
Re-securitization
Analisis Kualitatif
Qualitative Analysis
Pada Desember 2025, seluruh eksposur sekuritisasi Bank hanya terdapat pada Banking Book dimana Bank sebagai investor
As of December 2025, all of the Bank’s securitization exposures are recorded in the Banking Book, where the Bank acts as an investor.
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Manajemen Risiko Risk Management
Eksposur Sekuritisasi pada Trading Book
Securitization Exposure in the Trading Book
Tabel Eksposur Sekuritisasi pada Trading Book per 31 Desember 2025
Table of Securitization Exposure in Trading Book as of December 31, 2025
a b c e f g i j k
Bank sebagai originator Bank sebagai sponsor Bank sebagai investor
No. Bank acts as originator Bank acts as sponsor Bank acts as investor
Sintetis Sub- Sintetis Sub- Sintetis Sub-
Traditional Traditional Traditional
Synthetic total Synthetic total Synthetic total
Retail (total) - antara
lain
1 Retail (total) – - - - - - - - - -
including, among
others:
Kredit perumahan
2 Residential
mortgages
Kartu kredit
3
Credit cards
Eksposur ritel lainnya
4 Other retail
exposures
Re-sekuritisasi
5
Re-securitization
Non-retail (total) -
antara lain
6 Non-retail (total) – - - - - - - - - -
including, among
others:
Kredit korporasi
7
Corporate loans
Kredit komersil
8
Commercial loans
Sewa dan piutang
9 Leases and
receivables
Non-retail lainnya
10 Other non-retail
exposures
Re-sekuritisasi
11
Re-securitization
Analisis Kualitatif
Qualitative Analysis
Pada Desember 2025, Bank tidak memiliki eksposur sekuritisasi pada Trading Book
As of December 2025, the Bank does not have securitization exposure in Trading Book
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Transformation towards a Stronger Sustainable and Inclusive Growth
Eksposur Sekuritisasi pada Banking Book dan terkait Persyaratan
Modalnya - Bank yang Bertindak sebagai Originator atau Sponsor
Securitization Exposures in the Banking Book and Related Capital Requirements - Bank Acting as Originator or
Sponsor
Tabel Eksposur Sekuritisasi pada Banking Book dan terkait Persyaratan Modalnya - Bank yang
Bertindak sebagai Originator atau Sponsor per 31 Desember 2025
Table of Securitization Exposures in the Banking Book and Related Capital Requirements - Bank Acting as Originator or
Sponsor as of December 31, 2025
a b c d e f g
Nilai eksposur
Nilai eksposur (berdasarkan Regulatory
(berdasarkan Bobot Risiko) Approach)
Exposure Value (Based on Risk Weight) Exposure Value (Based on
Regulatory Approach)
No.
>100% to
>20% to >50% to IRB RBA
≤20% <1250% 1250%
50% Bobot 100% Bobot (termasuk
Bobot Bobot Bobot
Risiko Risiko IAA)
Risiko Risiko Risiko IRB SFA
>20% to >50% to IRB RBA
≤20% Risk >100% to 1250% Risk
50% Risk 100% Risk (including
Weight <1250% Risk Weight
Weight Weight IAA)
Weight
Total eksposur
1 - - - - - - -
Total exposure
Sekuritisasi tradisional
2
Traditional securitization
Dimana underlying
sekuritisasi
3
Of which underlying
securitization
Ritel
4
Retail
Non-ritel
5
Non-retail
Dimana re-sekuritisasi
6
Of which re-securitization
7 Senior
8 Non-senior
Sekuritisasi sintetis
9
Synthetic securitization
Dimana underlying
sekuritisasi
10
Of which underlying
securitization
Ritel
11
Retail
Non-ritel
12
Non-retail
Dimana re-sekuritisasi
13
Of which re-securitization
14 Senior
15 Non-senior
Analisis Kualitatif
Qualitative Analysis
Pada Desember 2025, Bank tidak memiliki eksposur sekuritisasi pada banking book ketika bank sebagai originator atau sponsor dan persyaratan
permodalannnya
336 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
h i j k l m n o p q
Nilai eksposur
(berdasarkan ATMR
Regulatory Approach) (berdasarkan Regulatory Approach) Capital Charge After Cap
Exposure Value (Based RWA (Based on Regulatory Approach)
on Regulatory Approach)
IRB RBA IRB RBA
(termasuk (termasuk
SA/SSFA 1250% IAA) IRB SFA SA/SSFA 1250% IAA) IRB SFA SA/SSFA 1250%
IRB RBA IRB RBA
(including IAA) (including IAA)
- - - - - - - -
As of December 2025, the Bank does not have securitization exposures in the banking book where the Bank acts as an originator or sponsor and
the related capital requirements.
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Transformation towards a Stronger Sustainable and Inclusive Growth
a b c d e f g
Nilai eksposur
Nilai eksposur (berdasarkan Regulatory
(berdasarkan Bobot Risiko) Approach)
Exposure Value (Based on Risk Weight) Exposure Value (Based on
Regulatory Approach)
No.
>100% to
>20% to >50% to
≤20% <1250% 1250%
50% Bobot 100% Bobot
Bobot Bobot Bobot
Risiko Risiko
Risiko Risiko Risiko IRB RBA IRB SFA
>20% to >50% to
≤20% Risk >100% to 1250% Risk
50% Risk 100% Risk
Weight <1250% Risk Weight
Weight Weight
Weight
Total eksposur
1 - - - - - - -
Total exposure
Sekuritisasi tradisional
2
Traditional securitization
Dimana underlying
sekuritisasi
3
Of which underlying
securitization
Ritel
4 119.600
Retail
Non-ritel
5
Non-retail
Dimana re-sekuritisasi
6
Of which re-securitization
7 Senior
8 Non-senior
Sekuritisasi sintetis
9
Synthetic securitization
Dimana underlying
sekuritisasi
10
Of which underlying
securitization
Ritel
11
Retail
Non-ritel
12
Non-retail
Dimana re-sekuritisasi
13
Of which re-securitization
14 Senior
15 Non-senior
Analisis Kualitatif
Qualitative Analysis
Pada Desember 2025, seluruh eksposur sekuritisasi Bank memiliki bobot 1.250% dengan perhitungan ATMR menggunakan metode standar
338 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
h i j k l m n o p q
Nilai eksposur
(berdasarkan ATMR
Regulatory Approach) (berdasarkan Regulatory Approach) Capital Charge After Cap
Exposure Value (Based RWA (Based on Regulatory Approach)
on Regulatory Approach)
SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250%
- - - - - - - -
119.600 59.800 5.980
As of December 2025, all of the Bank’s securitization exposures carry a 1,250% risk weight, with the calculation of RWA conducted using the
Standardized Approach.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Risiko Pasar
Market Risk
Risiko Pasar - Pengungkapan Market Risk - General Qualitative Disclosure
Kualitatif Umum
Fungsi manajemen Risiko Pasar sebagai Second Line The Market Risk Management function, as the Second
of Defense berada di bawah Departemen Manajemen Line of Defense, operates under the Operational,
Risiko Operasional, Pasar, dan Likuiditas dalam Market, and Liquidity Risk Management Department
Direktorat Kepatuhan dan Risiko. Unit ini bekerja within the Compliance and Risk Directorate. This
sama dengan fungsi Kepatuhan (Compliance) serta unit collaborates with the Compliance function and
berkoordinasi dengan Audit Internal sebagai Third Line coordinates with Internal Audit as the Third Line of
of Defense. Peran utama unit ini adalah mendukung Defense. Its main role is to support the First Line of
First Line of Defense dalam mengelola, memantau, dan Defense in managing, monitoring, and controlling the
mengendalikan eksposur Bank terhadap Risiko Pasar. Bank’s exposure to Market Risk.
Identifikasi dan pengukuran eksposur risiko pasar Bank, The identification and measurement of the Bank’s
yang mencakup risiko nilai tukar dan risiko suku bunga, market risk exposures, which include foreign exchange
dilakukan melalui berbagai metode, seperti laporan risk and interest rate risk, are conducted through
sensitivity to market risk, perhitungan Aset Tertimbang various methods, such as sensitivity to market risk
Menurut Risiko (ATMR) Pasar, serta pemantauan Mark reports, the calculation of Market Risk-Weighted Assets
to Market Surat Berharga Trading dan Available for Sale (RWA), and the monitoring of Mark-to-Market positions
(AFS) menggunakan perhitungan DV01. Selain itu, Bank for Trading and Available for Sale (AFS) marketable
secara berkala memantau potensi keuntungan atau securities using DV01 calculations. In addition, the
kerugian (Potential Gain/Loss), mengawasi komposisi Bank periodically monitors potential gains or losses,
Surat Berharga berdasarkan klasifikasi dan tenor, serta oversees the composition of Marketable Securities
melaporkan posisi devisa neto harian kepada Bank based on classification and tenor, and reports its
Indonesia dan/atau Otoritas Jasa Keuangan melalui daily Net Open Position to Bank Indonesia and/or the
Departemen Pelaporan Regulator dan Sistem Informasi Financial Services Authority through the Regulatory
Manajemen. Reporting and Management Information Systems
Department.
Adapun dalam menghadapi dinamika pasar global dan In addressing global and domestic market dynamics,
domestik, KB Bank menerapkan strategi pengelolaan KB Bank implements prudent strategies in managing its
eksposur trading book dan Posisi Devisa Neto trading book exposure and Net Open Position, ensuring
secara prudent, memastikan bahwa eksposur tetap that exposures remain within established limits while
berada dalam batas yang telah ditetapkan dengan considering market price volatility. Furthermore, to
mempertimbangkan volatilitas harga pasar. Selain itu, strengthen risk management, the Bank conducts stress
untuk memperkuat pengelolaan risiko, Bank melakukan testing using interest rate and exchange rate shock
uji ketahanan (stress test) dengan skenario perubahan scenarios to evaluate their impact on Market RWA and
tingkat suku bunga dan nilai tukar guna mengevaluasi the Bank’s capital.
dampaknya terhadap ATMR Pasar dan modal Bank.
340 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
Penerapan Manajemen Risiko untuk Implementation of Risk Management for
Risiko Suku Bunga dalam Banking Interest Rate Risk in the Banking Book
Book
Analisis Kualitatif Qualitative Analysis
Penerapan Manajemen Risiko untuk IRRBB, selain The implementation of Risk Management for IRRBB, in
mengacu pada pedoman penerapan Manajemen Risiko addition to referring to the general Risk Management
secara umum sebagaimana diatur dalam ketentuan guidelines as stipulated under the regulations of
Otoritas Jasa Keuangan yang mengatur mengenai the Financial Services Authority governing the
penerapan manajemen risiko bagi bank umum, Bank implementation of risk management for commercial
menambahkan aspek pengelolaan risiko untuk IRRBB. banks, the Bank adds risk management aspects
specifically for IRRBB.
Proses identifikasi risiko yang disesuaikan dengan The risk identification process which is tailored to IRRBB
IRRBB melekat pada produk dan aktivitas Bank. Bank is embedded in the Bank’s products and activities. The
memastikan bahwa proses tersebut telah memiliki Bank ensures that such processes are supported by
prosedur dan pemantauan yang memadai. Proses adequate procedures and monitoring mechanisms.
identifikasi IRRBB mencakup identifikasi terhadap The IRRBB identification process includes identifying
sumber IRRBB seperti gap risk, basis risk dan option risk sources of IRRBB such as gap risk, basis risk, and
yang dapat mempengaruhi pendapatan bunga Bank option risk that may affect the Bank’s interest income
dan nilai ekonomis (economic value) posisi keuangan and the economic value of the Bank’s financial position,
Bank, serta modal yang tersedia untuk mengantisipasi as well as the capital available to absorb the impact of
dampak IRRBB. IRRBB.
Dalam melakukan pengukuran IRRBB, Bank In measuring IRRBB, the Bank uses 2 (two)
menggunakan 2 (dua) metode yang saling melengkapi, complementary methods, namely Economic Value
yaitu Economic Value of Equity (EVE) dan Net lnterest of Equity (EVE) and Net Interest Income (NII), which
lncome (NII) yang mencakup skenario shock suku includes interest rate shock scenarios and stress
bunga dan skenario stres dengan rentang yang luas scenarios with a broad and appropriate range.
dan tepat. Pengukuran berdasarkan perubahan pada Measurement based on changes in EVE is a method
EVE adalah metode yang mengukur dampak perubahan that assesses the impact of interest rate changes on
suku bunga terhadap nilai ekonomis dari ekuitas Bank. the economic value of the Bank’s equity. EVE-based
Pengukuran berdasarkan EVE merupakan pengelolaan measurement reflects long-term interest rate risk
Risiko suku bunga dalam jangka panjang berdasarkan management based on the remaining time to maturity.
sisa jangka waktu sampai dengan jatuh tempo. Meanwhile, measurement based on changes in NII is
Sedangkan pengukuran berdasarkan perubahan pada a method that assesses the impact of interest rate
Nll adalah metode yang mengukur dampak perubahan changes on the Bank’s earnings. Such interest rate
suku bunga terhadap rentabilitas (earnings) Bank, changes may occur gradually or instantaneously with
perubahan suku bunga tersebut dapat terjadi secara a significant shock magnitude. Measurement based
bertahap atau dalam satu waktu dengan nominal shock on NII represents interest rate risk management over
yang besar. Pengukuran berdasarkan Nll merupakan a short- to medium-term estimation period under
pengelolaan risiko suku bunga dengan periode the assumption that the Bank is able to continue its
estimasi jangka pendek hingga jangka menengah business operations (going concern perspective).
dengan asumsi bahwa Bank mampu melanjutkan bisnis
operasional (perspektif going concern).
Dalam rangka pengendalian risiko IRRBB, Bank In order to control IRRBB risk, the Bank monitors
melakukan pemantauan terhadap rasio IRRBB the IRRBB ratio (particularly under the EVE method)
(terutama dalam metode EVE) sesuai dengan ketentuan in accordance with regulatory provisions (risk
regulator (Batasan penilaian risiko sebagaimana SEOJK assessment thresholds as stipulated under SEOJK No.
No. 12/SEOJK.03/2018). Hal ini perlu dilakukan untuk 12/SEOJK.03/2018). This is necessary to anticipate
mengantisipasi pencapaian maksimum limit, dalam approaching the maximum limit and to prevent any
rangka mencegah terjadinya pelampauan batasan breach of the limits set by the regulator.
yang ditetapkan oleh regulator.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Bank melakukan simulasi shock dalam perhitungan The Bank conducts shock simulations in the calculation
IRRBB. Pengukuran eksposur IRRBB dilakukan of IRRBB. The measurement of IRRBB exposure
berdasarkan 6 (enam) skenario shock suku bunga is performed based on 6 (six) interest rate shock
sebagai berikut: scenarios as follows:
1. Shock suku bunga yang paralel ke atas (parallel 1. Parallel shock up;
shock up);
2. Shock suku bunga yang paralel ke bawah (parallel 2. Parallel shock down;
shock down);
3. Shock suku bunga yang melandai (steepener 3. Steepener shock which combines decreasing
shock) dengan perpaduan suku bunga jangka short-term rates and increasing long-term rates
pendek menurun dan suku bunga jangka panjang (short rates down and long rates up);
meningkat (short rates down and long rates up);
4. Shock suku bunga yang mendatar (flattener 4. Flattener shock which combines increasing short-
shock) dengan perpaduan suku bunga jangka term rates and decreasing long-term rates (short
pendek meningkat dan suku bunga jangka panjang rates up and long rates down);
menurun (short rates up and long rates down);
5. Shock suku bunga jangka pendek yang meningkat 5. Short rates shock up; and
(short rates shock up); dan
6. Shock suku bunga jangka pendek yang menurun 6. Short rates shock down.
(short rates shock down).
Simulasi shock dalam perhitungan IRRBB dengan Shock simulations in the IRRBB calculation using the
menggunakan metode EVE adalah berdasarkan 6 EVE method are based on the 6 (six) shock scenarios
(enam) skenario shock tersebut. Sedangkan untuk above. Meanwhile, shock simulations in the IRRBB
simulasi shock dalam perhitungan IRRBB dengan calculation using the NII method are based on 2 (two)
menggunakan metode Nll adalah berdasarkan 2 (dua) shock scenarios, namely parallel shock up and parallel
skenario shock, yaitu shock suku bunga yang paralel shock down.
ke atas (parallel shock up) dan shock suku bunga yang
paralel ke bawah (parallel shock down).
Bank menggunakan metode internal untuk menghitung The Bank uses an internal method to calculate the
rata-rata jatuh tempo NMD dengan mempertimbangkan average maturity of Non-Maturity Deposits (NMD) by
behaviour dari Non-Maturity Deposits (NMD). Bank considering the behavioral characteristics of NMD. The
menggunakan pendekatan statistik sederhana untuk Bank applies a simple statistical approach to determine
mengetahui besarnya run of rate, volatility dan the run-off rate, volatility, and sensitivity of NMD to
sensitivity NMD terhadap perubahan suku bunga. changes in interest rates.
342 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
Laporan Perhitungan IRRBB
Total Exposure in Leverage Ratio
Nama Bank | Bank Name : PT Bank KB Indonesia Tbk (Individu | Individual)
Posisi Laporan | Reporting Position : Desember | December 2025 (Audited)
Mata Uang | Currency : Rupiah | IDR
dalam jutaan Rupiah | in millions of Rupiah
Periode Δ EVE Δ NII
Period Dec-25 Jun-25 Dec-25 Jun-25
Parallel up (52.717) (98.101) (359.734) (366.538)
Parallel down (258.832) (180.626) 359.734 366.538
Steepener 689.853 600.473)
Flattener (487.111) (439.582)
Short rate up (443.828) (423.412)
Short rate down 430.273 404.317
Nilai Maksimum Negatif (absolut)
487.111 439.582 359.734 366.538
Negative Maximum Value (Absolut)
Modal Tier 1 (untuk ΔEVE) atau Projected Income
(untuk Δ NII) 6.351.741 6.562.045 2.500.252 2.087.271
Tier 1 Capital (for ΔEVE) or Projected Income (for Δ NII)
Nilai Maksimum dibagi Modal Tier 1 (untuk ΔEVE) atau
Projected Income (untuk Δ NII)
7,67% 6,70% 14,39% 17,56%
Maximum Value divided by Tier 1 Capital (for ΔEVE) or
Projected Income (for Δ NII)
Nama Bank | Bank Name : PT Bank KB Indonesia Tbk (Individu | Individual)
Posisi Laporan | Reporting Position : Desember | December 2025 (Audited)
Mata Uang | Currency : US Dollar
dalam US Dolar | in US Dolar
Periode Δ EVE Δ NII
Period Dec-25 Jun-25 Dec-25 Jun-25
Parallel up (10.165) 48.708 22.656 5.725
Parallel down 46.269 (4.366) (22.656) (5.725)
Steepener 21.785 25.260
Flattener 5.790 28.938
Short rate up (3.715) 38.132
Short rate down 39.713 6.794
Nilai Maksimum Negatif (absolut)
10.165 4.366 22.656 5.725
Negative Maximum Value (Absolut)
Modal Tier 1 (untuk ΔEVE) atau Projected Income
(untuk Δ NII) 6.351.741 6.562.045 720.395 871.044
Tier 1 Capital (for ΔEVE) or Projected Income (for Δ NII)
Nilai Maksimum dibagi Modal Tier 1 (untuk ΔEVE) atau
Projected Income (untuk Δ NII)
0,16% 0,07% 3,14% 0,66%
Maximum Value divided by Tier 1 Capital (for ΔEVE) or
Projected Income (for Δ NII)
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Transformation towards a Stronger Sustainable and Inclusive Growth
Nama Bank | Bank Name : PT Bank KB Indonesia Tbk (Konsolidasi | Consolidated )
Posisi Laporan | Reporting Position : Desember | December 2025 (Audited)
Mata Uang | Currency : Rupiah | IDR
dalam jutaan Rupiah | in millions of Rupiah
Periode Δ EVE Δ NII
Period Dec-25 Jun-25 Dec-25 Jun-25
Parallel up (20.721) (323.474) (509.530) (640.718)
Parallel down (352.459) (681.624) 509.530 640.718
Steepener 803.926 363.870
Flattener (559.264) (833.746)
Short rate up (493.372) (765.144)
Short rate down 467.457 55.136
Nilai Maksimum Negatif (absolut)
559.264 833.746 509.530 640.718
Negative Maximum Value (Absolut)
Modal Tier 1 (untuk ΔEVE) atau Projected Income
(untuk Δ NII) 7.571.590 8.005.851 2.992.496 2.378.262
Tier 1 Capital (for ΔEVE) or Projected Income (for Δ NII)
Nilai Maksimum dibagi Modal Tier 1 (untuk ΔEVE) atau
Projected Income (untuk Δ NII)
7,39% 10,41% 17,03% 26,94%
Maximum Value divided by Tier 1 Capital (for ΔEVE) or
Projected Income (for Δ NII)
Nama Bank | Bank Name : PT Bank KB Indonesia Tbk (Individu | Individual)
Posisi Laporan | Reporting Position : Desember | December 2025 (Audited)
Mata Uang | Currency : US Dollar
dalam US Dolar | in US Dolar
Periode Δ EVE Δ NII
Period Dec-25 Jun-25 Dec-25 Jun-25
Parallel up (10.165) 48.708 22.656 5.725
Parallel down 46.269 (4.366) (22.656) (5.725)
Steepener 21.785 25.260
Flattener 5.790 28.938
Short rate up (3.715) 38.132
Short rate down 39.713 6.794
Nilai Maksimum Negatif (absolut)
10.165 4.366 22.656 5.725
Negative Maximum Value (Absolut)
Modal Tier 1 (untuk ΔEVE) atau Projected Income
(untuk Δ NII) 7.571.590 8.005.851 720.395 871.044
Tier 1 Capital (for ΔEVE) or Projected Income (for Δ NII)
Nilai Maksimum dibagi Modal Tier 1 (untuk ΔEVE) atau
Projected Income (untuk Δ NII)
0,13% 0,05% 3,14% 0,66%
Maximum Value divided by Tier 1 Capital (for ΔEVE) or
Projected Income (for Δ NII)
344 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
Risiko Operasional
Operational Risk
Risiko operasional merupakan risiko yang timbul Operational risk is the risk arising from inadequate
akibat ketidakcukupan atau kegagalan proses internal, or failed internal processes, human error, system
kesalahan manusia, gangguan sistem, serta faktor disruptions, and external events that may affect the
eksternal yang dapat mempengaruhi kelangsungan continuity of the Company’s operations. This risk
operasional perusahaan. Risiko ini berpotensi has the potential to cause financial and non-financial
menimbulkan kerugian finansial maupun nonfinansial losses if not properly managed, therefore it requires
apabila tidak dikelola secara memadai, sehingga structured and continuous management.
memerlukan pengelolaan yang terstruktur dan
berkesinambungan.
Pengelolaan risiko operasional dilaksanakan melalui Operational risk management is implemented
struktur organisasi yang mencakup Satuan Kerja through an organizational structure comprising the
Manajemen Risiko, Satuan Kerja Kepatuhan, Satuan Risk Management Unit, Compliance Unit, Quality
Kerja Quality Assurance, serta Satuan Kerja Audit Assurance Unit, and Internal Audit Unit. Each of these
Internal. Masing-masing unit tersebut beroperasi units operates independently from the business and
secara independen dari unit bisnis dan operasional operational units to ensure the effectiveness of risk
guna memastikan efektivitas pengendalian risiko serta controls and compliance with internal policies and
kepatuhan terhadap kebijakan internal dan regulasi applicable regulations.
yang berlaku.
Pengungkapan Risiko Operasional - Bank secara Individual
Operational Risk Disclosure - Bank Individually
dalam jutaan Rupiah | in millions of Rupiah
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Komponen Bisnis Komponen Bisnis
Pendekatan yang Digunakan (Rata-rata 3 (Rata-rata 3
Beban Beban
Approach used tahun terakhir) tahun terakhir)
Modal ATMR Modal ATMR
Business Business
Capital RWA Capital RWA
Component Component
Charges Charges
(Average of the (Average of the
Last 3 Years) Last 3 Years)
(2) (3) (4) (5) (6) (7) (8)
Pendekatan Indikator Dasar
136.658,40 136.658,40 1.708.230,00 141.720,60 141.720,60 1.771.507,50
Basic Indicator Approach
Total 136.658,40 136.658,40 1.708.230,00 141.720,60 141.720,60 1.771.507,50
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Transformation towards a Stronger Sustainable and Inclusive Growth
Pengungkapan Risiko Operasional - Bank secara Konsolidasi dengan Perusahaan Anak
Operational Risk Disclosure - Bank on a Consolidated Basis with Subsidiaries
dalam jutaan Rupiah | in millions of Rupiah
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Komponen Bisnis Komponen Bisnis
Pendekatan yang Digunakan (Rata-rata 3 (Rata-rata 3
Beban Beban
Approach used tahun terakhir) tahun terakhir)
Modal ATMR Modal ATMR
Business Business
Capital RWA Capital RWA
Component Component
Charges Charges
(Average of the (Average of the
Last 3 Years) Last 3 Years)
(2) (3) (4) (5) (6) (7) (8)
Pendekatan Indikator Dasar
160.119,96 160.119,96 2.001.499,50 158.988,65 158.988,65 1.987.358,13
Basic Indicator Approach
Total 160.119,96 160.119,96 2.001.499,50 158.988,65 158.988,65 1.987.358,13
346 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
Risiko Likuiditas
Liquidity Risk
Risiko likuiditas merupakan risiko yang timbul akibat Liquidity risk is the risk arising from the Bank’s inability
ketidakmampuan Bank dalam memenuhi kewajiban to meet its maturing obligations through funding
yang jatuh tempo melalui sumber pendanaan arus cash flows or high-quality liquid assets that can be
kas maupun aset likuid berkualitas tinggi yang dapat pledged, without causing disruption to financial and
diagunkan, tanpa menimbulkan gangguan terhadap operational stability. This risk may have a significant
stabilitas keuangan dan operasional. Risiko ini dapat impact on business continuity if not properly managed.
berdampak signifikan terhadap keberlangsungan Therefore, KB Bank is committed to maintaining a
usaha apabila tidak dikelola secara memadai. Oleh strong liquidity position as an integral part of its overall
karena itu, KB Bank berkomitmen untuk menjaga posisi risk management strategy.
likuiditas yang kuat sebagai bagian integral dari strategi
pengelolaan risiko secara menyeluruh.
Dalam rangka memastikan ketahanan likuiditas, KB In order to ensure liquidity resilience, KB Bank
Bank menerapkan kebijakan pengelolaan likuiditas implements a comprehensive liquidity management
yang disusun secara komprehensif dan ditinjau secara policy that is reviewed periodically. The policy is
berkala. Kebijakan tersebut disesuaikan dengan kondisi aligned with the Bank’s internal conditions, market
internal Bank, dinamika pasar, serta perkembangan dynamics, and prevailing regulatory developments.
regulasi yang berlaku. Pengelolaan likuiditas dilakukan Liquidity management is carried out in accordance
dengan memperhatikan prinsip kehati-hatian guna with the prudential principle to ensure the availability
memastikan ketersediaan dana yang memadai dalam of adequate funds to support operational activities and
mendukung aktivitas operasional dan pertumbuhan sustainable business growth.
bisnis secara berkelanjutan.
Pelaksanaan pengelolaan likuiditas mencakup The implementation of liquidity management includes
pemantauan terhadap berbagai indikator dan batasan monitoring various key indicators and limits, including
utama, antara lain Giro Wajib Minimum (GWM), Rasio the Minimum Statutory Reserves (GWM), the Liquidity
Kecukupan Likuiditas (Liquidity Coverage Ratio/ Coverage Ratio (LCR), and the Net Stable Funding
LCR), serta Rasio Pendanaan Stabil Bersih (Net Ratio (NSFR). In addition, the Bank has established
Stable Funding Ratio/NSFR). Selain itu, Bank memiliki a Contingency Funding Plan that sets out clear and
Rencana Pendanaan Darurat (Contingency Funding structured mitigation measures to address potential
Plan) yang menetapkan langkah-langkah mitigasi daily liquidity pressures, ensuring that the Bank remains
yang jelas dan terstruktur dalam menghadapi potensi able to meet its financial obligations in a timely manner
tekanan likuiditas harian, sehingga Bank tetap mampu and maintain business continuity.
memenuhi kewajiban finansial secara tepat waktu dan
menjaga kelangsungan usaha.
Pengukuran risiko likuiditas dilakukan melalui proyeksi Liquidity risk measurement is conducted through
Arus kas secara berkala, sementara pengelolaan periodic cash flow projections, while daily liquidity
likuiditas harian menjadi tanggung jawab Unit Treasury. management is the responsibility of the Treasury Unit.
KB Bank secara aktif memantau perubahan kondisi KB Bank actively monitors changes in external and
eksternal dan makroekonomi, dengan penetapan macroeconomic conditions, with liquidity strategies
strategi serta kebijakan likuiditas dilakukan melalui and policies determined through the Assets and
mekanisme Komite Manajemen Aset dan Liabilitas Liabilities Management Committee (ALCO) mechanism.
(ALCO). Evaluasi dan pemantauan limit likuiditas Liquidity limits are evaluated and monitored regularly
dilakukan secara berkala sesuai dengan kondisi in accordance with the Bank’s condition and regulatory
Bank dan ketentuan regulator. Selain itu, Bank juga requirements. In addition, the Bank conducts stress
melaksanakan uji ketahanan (stress test) menggunakan testing using various withdrawal scenarios based on
berbagai skenario penarikan dana berdasarkan historical data to assess its readiness to face crisis
data historis guna mengukur kesiapan Bank dalam conditions and to maintain liquidity stability.
menghadapi kondisi krisis serta menjaga stabilitas
likuiditas.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Laporan Perhitungan Kewajiban Pemenuhan Rasio Kecukupan
Likuiditas (Liquidity Coverage Ratio)
Liquidity Coverage Ratio Obligation Calculation Report
Nama Bank | Bank Name : PT Bank KB Indonesia Tbk (Individu | Individual)
Posisi Laporan | Reporting Position : Triwulan IV | Quarter IV – 2025
Tabel Laporan Perhitungan Kewajiban Pemenuhan Rasio Kecukupan Likuiditas
(Liquidity Coverage Ratio) per 31 Desember 2025
Table of Liquidity Coverage Ratio Obligation Calculation Report as of December 31, 202
INDIVIDUAL
Posisi Triwulan IV – 2025 Posisi Tr
Quarter IV -2025 Position Quarter
Nilai HQLA setelah
pengurangan nilai (haircut)
atau Outstanding kewajiban
Nilai outstanding Nilai outstanding
dan komitmen dikalikan
Komponen kewajiban dan kewajiban dan
No. tingkat penarikan
Components komitmen/ komitmen/
(run-off rate) atau Nilai
nilai tagihan nilai tagihan
tagihan kontraktual
kontraktual kontraktual
dikalikan tingkat
Outstanding Outstanding
penerimaan (inflow rate)
amount of liabilities amount of liabilities
HQLA value after haircuts
and commitments and commitments
or outstanding liabilities and
/ contractual / contractual
commitments multiplied by
receivables value receivables value
the run-off rate or contractual
receivables value multiplied
by the inflow rate
Jumlah data Poin yang digunakan dalam perhitungan LCR
1 65 hari -
Number of data points used in the LCR calculation
HIGH QUALITY LIQUID ASSET (HQLA)
2 Total High Quality Liquid Asset (HQLA) 11.478.560 -
ARUS KAS KELUAR (CASH OUTFLOWS)
CASH OUTFLOWS
Simpanan nasabah perorangan dan Pendanaan yang berasal
dari nasabah Usaha Mikro dan Usaha Kecil, terdiri dari:
3 9.272.150 691.367 9.856.062
Retail customer deposits and funding from Micro and Small
Business customers, consisting of:
Simpanan/Pendanaan Stabil
4.716.952 235.848 4.861.239
Stable deposits/funding
Simpanan/Pendanaan Kurang Stabil
4.555.198 455.520 4.994.823
Less stable deposits/funding
Pendanaan yang berasal dari nasabah korporasi, terdiri dari:
4 12.718.025 3.409.205 11.742.475
Funding from corporate customers, consisting of:
Simpanan Operasional
8.029.219 1.077.756 9.443.916
Operational deposits
Simpanan non-Operasional dan/atau kewajiban lainnya yang
bersifat non-operasional
4.688.806 2.331.450 2.298.559
Non-operational deposits and/or other non-operational
liabilities
Surat berharga berupa surat utang yang diterbitkan oleh
bank (unsecured debt) - - -
Debt securities issued by the bank (unsecured debt)
Pendanaan dengan agunan (secured funding)
5 -
Secured funding
Arus kas keluar lainnya (additional requirement), terdiri dari:
6 10.959.601 4.898.565 14.660.435
Other cash outflows (additional requirements), consisting of:
348 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
KONSOLIDASIAN
CONSOLIDATED
Triwulan III – 2025 Posisi Triwulan IV – 2025 Posisi Triwulan III – 2025
III -2025 Position Quarter IV -2025 Position Quarter III -2025 Position
Nilai HQLA setelah Nilai HQLA setelah Nilai HQLA setelah
pengurangan nilai (haircut) pengurangan nilai (haircut) pengurangan nilai (haircut)
atau Outstanding kewajiban atau Outstanding kewajiban atau Outstanding kewajiban
dan komitmen dikalikan Nilai outstanding dan komitmen dikalikan Nilai outstanding dan komitmen dikalikan
tingkat penarikan kewajiban dan tingkat penarikan kewajiban dan tingkat penarikan
(run- off rate) atau Nilai komitmen/nilai (run-off rate) atau Nilai komitmen/nilai (run- off rate) atau Nilai
tagihan kontraktual tagihan kontraktual tagihan kontraktual tagihan kontraktual tagihan kontraktual
dikalikan tingkat Outstanding amount dikalikan tingkat Outstanding amount dikalikan tingkat
penerimaan (inflow rate) of liabilities and penerimaan (inflow rate) of liabilities and penerimaan (inflow rate)
HQLA value after haircuts commitments HQLA value after haircuts commitments HQLA value after haircuts
or outstanding liabilities and / contractual or outstanding liabilities and / contractual or outstanding liabilities and
commitments multiplied by receivables value commitments multiplied by receivables value commitments multiplied by
the run-off rate or contractual the run-off rate or contractual the run-off rate or contractual
receivables value multiplied receivables value multiplied receivables value multiplied
by the inflow rate by the inflow rate by the inflow rate
65 hari 65 hari 0 65 hari
9.156.513 13.510.641 0 10.615.476
742.544 10.969.384 819.152 12.769.428 958.912
243.062 5.555.735 277.787 6.360.610 318.031
499.482 5.413.648 541.365 6.408.818 640.882
2.755.824 14.918.689 4.958.217 13.684.921 3.838.381
1.495.682 8.535.494 1.133.080 10.131.142 1.594.991
1.260.142 6.383.195 3.825.137 3.553.779 2.243.390
- - - - -
- - -
6.083.644 10.984.756 4.923.720 14.663.934 6.087.143
Laporan Tahunan 2025 Annual Report 349
PT Bank KB Indonesia Tbk
Page 350
Transformation towards a Stronger Sustainable and Inclusive Growth
INDIVIDUAL
Posisi Triwulan IV – 2025 Posisi Tr
Quarter IV -2025 Position Quarter
Nilai HQLA setelah
pengurangan nilai (haircut)
atau Outstanding kewajiban
Nilai outstanding Nilai outstanding
dan komitmen dikalikan
Komponen kewajiban dan kewajiban dan
No. tingkat penarikan
Components komitmen/ komitmen/
(run-off rate) atau Nilai
nilai tagihan nilai tagihan
tagihan kontraktual
kontraktual kontraktual
dikalikan tingkat
Outstanding Outstanding
penerimaan (inflow rate)
amount of liabilities amount of liabilities
HQLA value after haircuts
and commitments and commitments
or outstanding liabilities and
/ contractual / contractual
commitments multiplied by
receivables value receivables value
the run-off rate or contractual
receivables value multiplied
by the inflow rate
Arus kas keluar atas transaksi derivatif
2.888.036 2.888.036 3.818.565
Cash outflows from derivative transactions
Arus kas keluar atas peningkatan kebutuhan likuiditas
- - -
Cash outflows from increased liquidity needs
Arus kas keluar atas kehilangan pendanaan
- - -
Cash outflows from loss of funding
Arus kas keluar atas penarikan komitmen fasilitas kredit dan
fasilitas likuiditas
350.423 35.042 450.049
Cash outflows from withdrawal of credit facility and liquidity
facility commitments
Arus kas keluar atas kewajiban kontraktual lainnya terkait
penyaluran dana
- - -
Cash outflows from other contractual obligations related to
lending activities
Arus kas keluar atas kewajiban kontijensi pendanaan lainnya
5.765.524 19.869 8.200.104
Cash outflows from other contingent funding obligations
Arus kas keluar kontraktual lainnya
1.955.618 1.955.618 2.191.717
Other contractual cash outflows
TOTAL ARUS KAS KELUAR (CASH OUTFLOWS)
7 8.999.137
TOTAL CASH OUTFLOWS
ARUS KAS MASUK (CASH INFLOWS)
CASH INFLOWS
Pinjaman dengan agunan secured lending
8 - - -
Secured Lending
Tagihan berasal dari pihak lawan (counterparty) yang
9 bersifat lancar (inflows from fully performing exposures) 3.087.583 2.355.103 2.548.076
Inflows from fully performing exposures
Arus kas masuk Lainnya
10 2.981.570 2.981.570 3.847.255
Other cash inflows
TOTAL ARUS KAS MASUK
11 (CASH INFLOWS) 6.069.153 5.336.674 6.395.331
TOTAL CASH INFLOWS
TOTAL ADJUSTED VALUE¹
12 TOTAL HQLA 11.478.560
TOTAL ARUS KAS KELUAR
BERSIH (NET CASH
13 3.662.464
OUTFLOWS)
TOTAL NET CASH OUTFLOWS
14 LCR (%) 313,41%
Keterangan: ¹Adjusted value dihitung setelah pengenaan pengurangan nilai (haircut), tingkat penarikan (run-off rate), dan tingkat penerimaan (inflow rate) serta batas maksimum komponen
HQLA, misalnya batas maksimum HQLA Level 2B dan HQLA Level 2 serta batas maksimum arus kas masuk yang dapat diperhitungkan dalam LCR.
Nilai outstanding Posisi Triwulan IV 2025 merupakan rata-rata LCR selama hari kerja bulan Oktober s.d Desember 2025 (65 titik data).
Nilai outstanding Posisi Triwulan III 2025 merupakan rata-rata LCR selama hari kerja bulan Juli s.d September 2025 (65 titik data).
Perhitungan Liquidity Coverage Ratio di atas dibuat berdasarkan POJK No. 42/POJK.03/2015 serta perubahannya pada Peraturan Otoritas Jasa Keuangan No. 19 Tahun 2024 tentang
Kewajiban Pemenuhan Rasio Kecukupan Likuiditas (Liquidity Coverage Ratio) Bagi Bank Umum dan Peraturan Otoritas Jasa Keuangan No. 37/POJK.03/2019 tentang Transparansi dan
Publikasi Laporan Bank dan disajikan sesuai dengan Surat Edaran Otoritas Jasa Keuangan Nomor 9/SEOJK.03/2020 tentang Transparansi dan Publikasi Laporan Bank Umum Konvensional.
350 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 351
Manajemen Risiko Risk Management
KONSOLIDASIAN
CONSOLIDATED
Triwulan III – 2025 Posisi Triwulan IV – 2025 Posisi Triwulan III – 2025
III -2025 Position Quarter IV -2025 Position Quarter III -2025 Position
Nilai HQLA setelah Nilai HQLA setelah Nilai HQLA setelah
pengurangan nilai (haircut) pengurangan nilai (haircut) pengurangan nilai (haircut)
atau Outstanding kewajiban atau Outstanding kewajiban atau Outstanding kewajiban
dan komitmen dikalikan Nilai outstanding dan komitmen dikalikan Nilai outstanding dan komitmen dikalikan
tingkat penarikan kewajiban dan tingkat penarikan kewajiban dan tingkat penarikan
(run- off rate) atau Nilai komitmen/nilai (run-off rate) atau Nilai komitmen/nilai (run- off rate) atau Nilai
tagihan kontraktual tagihan kontraktual tagihan kontraktual tagihan kontraktual tagihan kontraktual
dikalikan tingkat Outstanding amount dikalikan tingkat Outstanding amount dikalikan tingkat
penerimaan (inflow rate) of liabilities and penerimaan (inflow rate) of liabilities and penerimaan (inflow rate)
HQLA value after haircuts commitments HQLA value after haircuts commitments HQLA value after haircuts
or outstanding liabilities and / contractual or outstanding liabilities and / contractual or outstanding liabilities and
commitments multiplied by receivables value commitments multiplied by receivables value commitments multiplied by
the run-off rate or contractual the run-off rate or contractual the run-off rate or contractual
receivables value multiplied receivables value multiplied receivables value multiplied
by the inflow rate by the inflow rate by the inflow rate
3.818.565 2.888.036 2.888.036 3.818.565 3.818.565
- - - - -
- - - - -
45.005 350.423 350.042 450.049 45.005
- - - - -
28.357 5.765.523.798 19.869 8.200.104 28.357
2.191.717 1.980.773 1.980.773 2.195.216 2.195.216
9,582,012 10,701,088 10,884,436
- - - - -
1.914.955 3.187.851 2.405.238 2.659.871 1.970.853
3.847.255 2.981.570 2.981.570 3.847.255 3.847.255
5.762.211 6.169.422 5.386.808 6.507.126 5.818.108
TOTAL ADJUSTED VALUE¹ TOTAL ADJUSTED VALUE¹ TOTAL ADJUSTED VALUE¹
9.156.513 13.510.641 10.615.476
3.819.802 5.314.280 5.066.328
239,71% 254,23% 209,53%
Notes: ¹Adjusted values are calculated after the application of haircuts, run-off rates, and inflow rates, as well as the maximum caps on HQLA components, such as the cap on Level 2B HQLA and Level 2
HQLA and the maximum inflows that may be recognized in the LCR calculation.
The outstanding value for the Fourth Quarter 2025 position represents the average LCR during the working days of October to December 2025 (65 data points).
The outstanding value for the Third Quarter 2025 position represents the average LCR during the working days of July to September 2025 (65 data points).
The Liquidity Coverage Ratio calculation above is prepared in accordance with POJK No. 42/POJK.03/2015 and its amendment under Financial Services Authority Regulation No. 19 of 2024 on the
Obligation to Fulfill the Liquidity Coverage Ratio for Commercial Banks and Financial Services Authority Regulation No. 37/POJK.03/2019 on Transparency and Publication of Bank Reports, and is presented
in accordance with Financial Services Authority Circular Letter No. 9/SEOJK.03/2020 on Transparency and Publication of Conventional Commercial Bank Reports.
Laporan Tahunan 2025 Annual Report 351
PT Bank KB Indonesia Tbk
Page 352
Transformation towards a Stronger Sustainable and Inclusive Growth
Nama Bank | Bank Name : PT Bank KB Indonesia Tbk
Posisi Laporan | Reporting Position : Triwulan IV | Quarter IV – 2025
Analisis secara Individu
Individual Analysis
Perhitungan Liquidity Coverage Ratio (LCR) PT Bank KB Indonesia Tbk Liquidity Coverage Ratio (LCR) Calculation of PT Bank KB Indonesia Tbk
(Individu) periode Triwulan IV - 2025 menggunakan data rata-rata posisi (Individual) for Quarter IV- 2025 uses the daily average position data during
harian selama bulan Oktober s.d Desember 2025. LCR PT Bank KB Indonesia October 1, 2025 to December 31, 2025. The individual LCR of PT Bank KB
Tbk secara individu untuk Triwulan IV - 2025 adalah sebesar 313,41%, Indonesia Tbk for Quarter IV of 2025 was 313.41%, an increase of 73.70%
meningkat 73,70% apabila dibandingkan dengan LCR pada Triwulan III - compared to the LCR in Quarter III of 2025, which was 239.71%. This ratio
2025 yang sebesar 239,71%. Rasio tersebut berada diatas ketentuan yang remains above the requirement set forth under POJK No. 42/POJK.03/2015
telah ditetapkan sebagaimana yang diatur dalam POJK No. 42/POJK.03/2015 and its amendment in the Financial Services Authority Regulation No. 19 of
serta perubahannya pada Peraturan Otoritas Jasa Keuangan No. 19 Tahun 2024 on the Obligation to Maintain Liquidity Coverage Ratio for Commercial
2024 tentang Kewajiban Pemenuhan Rasio Kecukupan Likuiditas (Liquidity Banks, which is 100%.
Coverage Ratio) Bagi Bank Umum yaitu sebesar 100%.
Komposisi High Quality Liquid Assets (HQLA) yang dimiliki Bank secara rata- The composition of High-Quality Liquid Assets (HQLA) held by the Bank on
rata sepanjang Triwulan IV - 2025 didominasi oleh Penempatan pada Bank average throughout Quarter IV of 2025 was dominated by placements with
Indonesia (BI) sebesar 31,28% dan Surat Berharga yang diterbitkan oleh Bank Indonesia (BI) at 31.28% and Marketable Securities issued by the Central
Pemerintah Pusat dan Bank Indonesia sebesar 66,12%. Dibandingkan dengan Government and Bank Indonesia at 66.12%. Compared to Quarter III of 2025,
Triwulan III - 2025, total HQLA mengalami peningkatan sebesar Rp2,32 triliun total HQLA increased by IDR 2.32 trillion (25,36%) from IDR 9.15 trillion in
(25,36%) dari Rp9,15 triliun pada Triwulan III - 2025 menjadi Rp11,47 triliun Quarter III of 2025 to IDR 11.47 trillion in Quarter IV of 2025, was primarily
pada Triwulan IV - 2025, terutama disebabkan peningkatan dari Penempatan due to an increase in placements with Bank Indonesia of IDR 327.57 billion
pada Bank Indonesia sebesar Rp327,57 miliar (10,04%) dan peningkatan Surat (10.04%) and an increase in securities issued by the Central Government and
Berharga yang diterbitkan oleh Pemerintah Pusat dan Bank Indonesia sebesar Bank Indonesia of IDR 2.03 trillion (36.61%).
Rp2,03 triliun (36,61%).
Net Cash Outflow secara rata-rata sepanjang Triwulan IV - 2025 sebesar The average net cash outflow throughout Q4 2025 was IDR 3.66 trillion, a
Rp3,66 triliun, menurun sebesar Rp157,33 miliar (4,12%) dibandingkan dengan decrease of IDR 157.33 billion (4.12%) compared to Q3 2025. The decrease
Triwulan III - 2025. Penurunan Net Cash Outflow terutama disebabkan oleh in net cash outflow was primarily due to a decrease in cash outflow. Cash
penurunan pada Cash Outflow. Cash Outflow menurun sebesar Rp582,87 outflow decreased by IDR 582.87 billion (6.08%), driven by a decrease in
miliar (6,08%), yang disebabkan oleh menurunnya Transaksi Derivatif sebesar derivative transactions of IDR 930.52 billion (24.37%) (value after run-off
Rp930,52 miliar (24,37%) (nilai setelah run-off rate), di sisi lain terdapat rate). Meanwhile, there was an increase in corporate customer deposits of
peningkatan pada Simpanan Nasabah Korporasi sebesar Rp653,38 miliar IDR 653.38 billion (23.71%) (value after run-off rate). Meanwhile, Cash Inflow
(23,71%) (nilai setelah run-off rate). Sementara itu Cash Inflow mengalami decreased by IDR 425.53 billion (7.38%), due to a decrease in Derivative
penurunan sebesar Rp425,53 miliar (7,38%), yang disebabkan oleh penurunan Transactions of IDR 865.68 billion (22.50%) and an increase in Placements
Transaksi Derivatif sebesar Rp865,68 miliar (22,50%) dan peningkatan with Other Banks of IDR 206.57 billion (29.33%) (value after run-off rate).
Penempatan pada Bank lain sebesar Rp206,57 miliar (29,33%) (nilai setelah
run-off rate).
Komposisi Dana Pihak Ketiga (DPK) berdasarkan kertas kerja LCR yang dimiliki The composition of Third-Party Funds (DPK) based on the Bank’s LCR
oleh Bank terdiversifikasi pada pendanaan segmen wholesale, retail, dan SME worksheets is diversified across wholesale, retail, and SME customer funding
customer secara hampir merata. Bank secara internal melakukan pemantauan segments almost evenly. The Bank internally monitors funding concentration
atas rasio konsentrasi pendanaan dan terus melakukan upaya diversifikasi ratios and continuously undertakes funding diversification efforts as a
pendanaan sebagai langkah mitigasi untuk menjaga stabilitas DPK, terutama mitigation measure to maintain DPK stability, particularly to increase medium-
untuk meningkatkan pendanaan jangka menengah ke jangka panjang serta to long-term funding and reduce high-interest DPK types (such as term
dengan mengurangi jenis DPK yang memiliki suku bunga tinggi (seperti deposits and premium savings/current accounts). This diversification program
misalnya Deposito berjangka dan Tabungan/Giro bersuku bunga premium). has been implemented by PT Bank KB Indonesia Tbk since last year and
Program diversifikasi ini telah dilakukan oleh PT Bank KB Indonesia Tbk sejak continued in 2025 in accordance with the Bank’s Business Plan.
tahun lalu serta berkelanjutan di tahun 2025 sesuai dengan Rencana Bisnis
Bank.
Dalam mengelola likuiditas, Bank telah mengidentifikasi, mengukur, memantau In managing liquidity, the Bank regularly identifies, measures, monitors,
dan mengendalikan risiko likuiditas secara berkala, dengan melibatkan unit- and controls liquidity risk, involving other relevant units such as Treasury,
unit kerja terkait lainnya, seperti Treasury, Bisnis Wholesale, Retail, dan SME. Wholesale Business, Retail, and SME. As part of liquidity risk management
Sebagai bagian dari penerapan manajemen risiko likuiditas dalam berbagai under various conditions, PT Bank KB Indonesia Tbk also has a Contingency
kondisi, PT Bank KB Indonesia Tbk juga telah memiliki kebijakan Rencana Funding Plan policy, outlining steps the Bank must take to anticipate and
Pendanaan Darurat (Contingency Funding Plan) yang berisi langkah yang respond to changes in liquidity conditions with daily monitoring.
harus dilakukan oleh PT Bank KB Indonesia Tbk dalam mengantisipasi dan
menghadapi perubahan kondisi likuiditas serta pemantauan yang dilakukan
secara harian.
Secara umum, berdasarkan perhitungan dan komparasi tersebut di atas, risiko Overall, based on the calculations and comparisons above, short-term
likuiditas jangka pendek relatif kecil (rasio LCR cukup jauh berada di atas 100% liquidity risk is relatively low (LCR ratio remains well above 100% as required
sesuai ketentuan regulator). Namun demikian kami melihat potensi risiko tetap by regulators). However, potential risks remain, as trends in the Bank’s DPK
ada dimana tren pergerakan DPK Bank menjadi komponen penting dalam LCR. movement are a key component of the LCR.
Oleh karena itu, Bank perlu tetap menjaga keseimbangan struktur neraca Therefore, the Bank must continue to maintain balance in its balance sheet
terutama pada komposisi tenor jangka pendek serta melakukan diversifikasi structure, especially in the composition of short-term tenors, and diversify
Dana Pihak Ketiga pada segmentasi bisnis yang memiliki run-off rate yang Third-Party Funds across business segments with lower run-off rates (to
lebih kecil (untuk meningkatkan LCR melalui penurunan Cash Outflow). improve LCR by reducing Cash Outflows).
352 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 353
Manajemen Risiko Risk Management
Nama Bank | Bank Name : PT Bank KB Indonesia Tbk
Posisi Laporan | Reporting Position : Triwulan IV | Quarter IV – 2025
Analisis secara Konsolidasi
Consolidated Analysis
Perhitungan Liquidity Coverage Ratio (LCR) PT Bank KB Indonesia Tbk Liquidity Coverage Ratio (LCR) Calculation of PT Bank KB Indonesia Tbk
(Konsolidasi) periode Triwulan IV - 2025 menggunakan data rata-rata posisi (Consolidated) for Quarter IV - 2025 is based on the daily average position
harian selama bulan Oktober s.d Desember 2025. LCR PT Bank KB Indonesia data during October 1, 2025 to December 31, 2025. The consolidated LCR of
Tbk secara konsolidasi untuk Triwulan IV - 2025 adalah sebesar 254,23%, PT Bank KB Indonesia Tbk for Quarter IV - 2025 was 254.23%, an increase
meningkat 44,70% apabila dibandingkan dengan LCR pada Triwulan III - of 44.70% compared to the LCR in Q3 - 2025, which was 209.53%. This ratio
2025 yang sebesar 209,53%. Rasio tersebut berada diatas ketentuan yang remains above the requirement set forth under POJK No. 42/POJK.03/2015
telah ditetapkan sebagaimana yang diatur dalam POJK No. 42/POJK.03/2015 and its amendment in the Financial Services Authority Regulation No. 19 of
serta perubahannya pada Peraturan Otoritas Jasa Keuangan No. 19 Tahun 2024 on the Obligation to Maintain Liquidity Coverage Ratio for Commercial
2024 tentang Kewajiban Pemenuhan Rasio Kecukupan Likuiditas (Liquidity Banks, which is 100%.
Coverage Ratio) Bagi Bank Umum yaitu sebesar 100%.
Komposisi High Quality Liquid Assets (HQLA) yang dimiliki Bank secara rata- The composition of High-Quality Liquid Assets (HQLA) held by the Bank on
rata sepanjang Triwulan IV - 2025 didominasi oleh Penempatan pada Bank average throughout Quarter IV - 2025 was dominated by placements with
Indonesia (BI) sebesar 32,58% dan Surat Berharga yang diterbitkan oleh Bank Indonesia (BI) at 32.58% and Marketable Securities issued by the Central
Pemerintah Pusat dan Bank Indonesia sebesar 64,10%. Dibandingkan dengan Government and Bank Indonesia at 64.10%. Compared to Q3 2025, total HQLA
Triwulan III - 2025, total HQLA mengalami peningkatan sebesar Rp2,89 triliun increased by IDR 2.89 trillion (27.27%), from IDR 10.61 trillion in Q3 2025 to
(27,27%) dari Rp10,61 triliun pada Triwulan III - 2025 menjadi R13,51 triliun pada IDR 13.51 trillion in Q4 2025, primarily due to an increase in Placements with
Triwulan IV - 2025, terutama disebabkan peningkatan Penempatan Pada Bank Bank Indonesia of IDR 342.94 billion (8.45%) and an increase in ownership of
Indonesia sebesar Rp342,94 miliar (8,45%) dan peningkatan kepemilikan Securities issued by the Central Government and Bank Indonesia of IDR 2.56
Surat Berharga yang diterbitkan Pemerintah Pusat dan Bank Indonesia trillion (42.17%).
sebesar Rp2,56 triliun (42,17%).
Net Cash Outflow secara rata-rata sepanjang Triwulan IV - 2025 sebesar Net Cash Outflow on average throughout Quarter IV - 2025 was IDR 5.31
Rp5,31 triliun, meningkat sebesar Rp247,95 miliar (4,89%) dibandingkan trillion, an increase of IDR 247.95 billion (4.89%) compared to Quarter III -
dengan Triwulan III - 2025. Peningkatan Net Cash Outflow terutama 2025. The increase in Net Cash Outflow was mainly due to a decrease in Cash
disebabkan oleh penurunan pada Cash Inflow. Cash Inflow menurun sebesar Inflow. Cash Inflow decreased by IDR 431.30 billion (7.41%), which was caused
Rp431,30 miliar (7,41%), yang disebabkan oleh menurunnya Transaksi Derivatif by a decrease in Derivative Transactions by IDR 865.68 billion (22.50%) (value
sebesar Rp865,68 miliar (22,50%) (nilai setelah run-off rate), disisi lain after run-off rate), on the other hand there was an increase in Counterparty
peningkatan Tagihan Berdasarkan Pihak Lawan (Counterparty) Penempatan Receivables Placement with Financial Services Institutions by IDR 340.78
pada Lembaga Jasa Keuangan sebesar Rp340,78 miliar (26,59%). Sementara billion (26.59%). Meanwhile, Cash Outflow decreased by IDR 183.34 billion
itu Cash Outflow mengalami penurunan sebesar Rp183,34 miliar (1,68%), (1.68%), which was caused by a decrease in Derivative Transactions by IDR
yang disebabkan oleh penurunan Transaksi Derivatif sebesar Rp930,52 930.52 billion (24.37%), an increase in Corporate Deposits by IDR 1.11 trillion
miliar (24,37%), peningkatan pada Simpanan Korporasi sebesar Rp1,11 triliun (29.17%) (value after run-off rate) and a decrease in other Contractual Cash
(29,17%) (nilai setelah run-off rate) dan penurunan Arus Kas Keluar Kontraktual Outflows by IDR 214.44 billion (9.77%) (value after run-off rate).
lainnya sebesar Rp214,44 miliar (9,77%) (nilai setelah run-off rate).
LCR Konsolidasi di dominasi oleh HQLA dan Net Cash Outflow PT Bank KB The consolidated LCR is dominated by the HQLA and Net Cash Outflow of PT
Indonesia Tbk sebagai pemegang saham pengendali. Rata-rata HQLA dan Net Bank KB Indonesia Tbk as the controlling shareholder. On average, the HQLA
Cash Outflow PT Bank KB Indonesia Tbk berada pada rentang 80% sampai and Net Cash Outflow of PT Bank KB Indonesia Tbk range between 80% and
dengan 90%. Oleh karena itu pergerakan pada komponen LCR PT Bank KB 90%. Therefore, movements in PT Bank KB Indonesia Tbk’s LCR components
Indonesia Tbk adalah penentu utama dalam kenaikan atau penurunan LCR are the main determinants of increases or decreases in the consolidated LCR.
Konsolidasi. Dengan demikian, ke depan sebagaimana yang telah disampaikan Accordingly, as noted in the individual LCR analysis, diversification of PT Bank
dalam analisa LCR Individu, diversifikasi DPK PT Bank KB Indonesia Tbk tetap KB Indonesia Tbk’s DPK remains a recommended action plan to improve the
merupakan rencana tindak yang direkomendasikan dalam rangka perbaikan LCR.
LCR.
Secara umum, analisa per anak perusahaan, secara masing-masing komponen In general, the subsidiary-level analysis of each component is as follows:
adalah sebagai berikut:
• PT Bank KB Bukopin Syariah dari sisi HQLA didominasi oleh Penempatan • PT Bank KB Bukopin Syariah in terms of HQLA is dominated by placements
pada Bank Indonesia dan Surat Berharga yang diterbitkan oleh Pemerintah with Bank Indonesia and Marketable Securities issued by the Government
dan Bank Indonesia (Sukuk), sementara itu dari sisi Net Cash Outflow and Bank Indonesia (Sukuk), while Net Cash Outflow is mainly driven by
ditentukan lebih banyak oleh Cash Outflow pada komponen Simpanan Cash Outflows from SME and Corporate customer deposits.
nasabah UKM dan Korporasi.
Dalam mengelola likuiditas, Bank telah mengidentifikasi, mengukur, memantau In managing liquidity, the Bank regularly identifies, measures, monitors, and
dan mengendalikan risiko likuiditas secara berkala, dengan melibatkan unit- controls liquidity risk, involving other relevant units and coordinating with its
unit kerja terkait lainnya serta melalui koordinasi dengan anak perusahaan. subsidiaries.
Laporan Tahunan 2025 Annual Report 353
PT Bank KB Indonesia Tbk
Page 354
Transformation towards a Stronger Sustainable and Inclusive Growth
Laporan Kewajiban Pemenuhan Rasio Pendanaan Stabil Bersih
(Net Stable Funding Ratio)
Net Stable Funding Ratio Compliance Report
Nama Bank | Bank Name : PT Bank KB Indonesia Tbk (Individu | Individual)
Posisi Laporan | Reporting Position : Desember | December 2025
Tabel Laporan Kewajiban Pemenuhan Rasio Pendanaan Stabil Bersih
(Net Stable Funding Ratio) per 31 Desember 2025
Table of Net Stable Funding Ratio Compliance Report as of December 31, 2025
Posisi Tanggal Laporan (Triwulan III - 2025
Report Date Position (Quarter III- 2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam J
Komponen ASF Carrying Amount Based on Remaining Term (in Million
ASF Component
≥ 6 bulan - < 1
Tanpa Jangka
< 6 bulan tahun
Waktu¹
< 6 months ≥ 6 months - < 1
No Term1
year
Modal:
1 32.260.876
Capital:
Modal sesuai POJK KPMM
2 32.260.876
Capital according POJK CAR
Instrumen modal lainnya
3
Other capital instruments
Simpanan yang berasal dari nasabah perorangan dan pendanaan
yang berasal dari nasabah usaha mikro dan usaha kecil:
4 5.393.100 14.039.215 481.579
Deposits from individual customers and funding from micro and small
business customers:
Simpanan dan pendanaan stabil
5 3.345.001 911.830 56.981
Stable deposits and funding
Simpanan dan pendanaan kurang stabil
6 2.048.100 13.127.385 424.598
Less stable deposits and funding
Pendanaan yang berasal dari nasabah korporasi:
7 9.068.766 16.096.212 415.006
Funding from corporate customers:
Simpanan operasional
8 4.514.425 20.000
Operational deposits
Pendanaan lainnya yang berasal dari nasabah korporasi
9 4.554.341 16.076.212 415.006
Other funding from corporate customers
Liabilitas yang memiliki pasangan aset yang saling bergantung
10
Liabilities with dependent asset pairs
Liabilitas dan ekuitas lainnya:
11 228.760 3.173.544 3.567.842
Other liabilities and equity:
NSFR liabilitas derivatif
12
NSFR derivative liabilities
Ekuitas dan liabilitas lainnya yang tidak masuk dalam kategori diatas
13 228.760 3.173.544 3.567.842
Other equity and liabilities not included in the categories above
14 Total ASF
Total HQLA dalam rangka perhitungan NSFR
15 57.790
Total HQLA for NSFR calculation
Simpanan pada lembaga keuangan lain untuk tujuan operasional
16 2.007.119 6.269.143 4.048.033
Deposits at other financial institutions for operational purposes
Pinjaman dengan kategori Lancar dan Dalam Perhatian Khusus
17 (performing)
Loans classified as Performing or Special Mention:
354 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
5) Posisi Tanggal Laporan (Triwulan IV - 2025)
Report Date Position (Quarter IV- 2025)
Total Nilai Total Nilai
Juta Rupiah) Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam Juta Rupiah)
Tertimbang Tertimbang
ns of IDR) Carrying Amount Based on Remaining Term (in Millions of IDR)
Total Weighted Total Weighted
Amount "≥ 6 bulan - < 1 Amount
Tanpa Jangka
≥ 1 tahun < 6 Bulan tahun" ≥ 1 tahun
Waktu¹
≥ 1 year < 6 months ≥ 6 months - < ≥ 1 year
No Term1
1 year
934.373 33.195.248 32.008.576 1.045.862 33.054.438
934.373 33.195.248 32.008.576 1.045.862 33.054.438
42.049 18.180.245 6.134.191 12.798.857 641.174 28.928 17.841.947
451 4.098.572 2.839.897 1.029.432 55.043 6913,2 3.735.067
41.598 14.081.672 3.294.294 11.769.425 586.131 22.015 14.106.880
1.425.909 10.638.493 9.074.127 16.038.304 1.153.652 1.328.848 12.156.754
2.267.212 5.806.612 34.000 6.000 2.923.306
1.425.909 8.371.280 3.267.515 16.004.304 1.147.652 1.328.848 9.233.449
15.759.169 17.543.090
15.759.169 17.543.090 203.669 4.431.626 2.466.472 15.432.408 16.665.644
79.557.076 79.718.783
28.895 59.124 29.562
39.491.502 39.070.177 1.885.939 5.217.769 6.485.182 39.209.251 39.496.875
52.200 52.200 200.000 25.776 141.065 173.953
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Posisi Tanggal Laporan (Triwulan III - 2025
Report Date Position (Quarter III- 2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam J
Komponen ASF Carrying Amount Based on Remaining Term (in Million
ASF Component
≥ 6 bulan - < 1
Tanpa Jangka
< 6 bulan tahun
Waktu¹
< 6 months ≥ 6 months - < 1
No Term1
year
Kepada lembaga keuangan yang dijamin dengan HQLA Level 1
18 2.007.119 988.251 550.445
To financial institutions secured by Level 1 HQLA
Kepada lembaga keuangan yang dijamin bukan dengan HQLA Level 1 dan
pinjaman kepada lembaga keuangan tanpa jaminan
19 3.836.549 2.746.454
To financial institutions secured by non-Level 1 HQLA and unsecured
loans to financial institutions
Kepada korporasi non-keuangan, nasabah retail dan nasabah usaha
mikro dan kecil, pemerintah pusat, pemerintah negara lain, Bank
Indonesia, bank sentral negara lain dan entitas sektor publik, yang
20 diantaranya: 518.596 425.055
To non-financial corporates, retail customers, and micro and small
business customers, central governments, foreign governments, Bank
Indonesia, foreign central banks, and public sector entities, including:
Memenuhi kualifikasi untuk mendapat bobot risiko 35% atau kurang,
sesuai SE OJK ATMR untuk Risiko Kredit
21 304.443 10.210
Meeting the qualification to receive a risk weight of 35% or less, in
accordance with the OJK Circular on RWA for Credit Risk
Kredit beragun rumah tinggal yang tidak sedang dijaminkan, yang
22 diantaranya: 419.762 91.270
Residential mortgage loans that are not pledged, including:
Memenuhi kualifikasi untuk mendapat bobot risiko 35% atau kurang,
sesuai SE OJK ATMR untuk Risiko Kredit
23 201.542 224.600
Meeting the qualification to receive a risk weight of 35% or less, in
accordance with the OJK RWA Circular for Credit Risk
Surat Berharga dengan kategori Lancar dan Kurang Lancar (performing)
yang tidak sedang dijaminkan, tidak gagal bayar, dan tidak masuk sebagai
HQLA, termasuk saham yang diperdagangkan di bursa
24
Marketable Securities classified as Performing or Underperforming that
are not pledged, not in default, and not included as HQLA, including listed
equities
Aset yang memiliki pasangan liabilitas yang saling bergantung
25 34.889.130 185.735
Assets with dependent liability pairs
Aset lainnya:
26 57.790
Other assets:
Komoditas fisik yang yang diperdagangkan, termasuk emas
27
Physical commodities that are traded, including gold
Kas, surat berharga dan aset lainnya yang dicatat sebagai initial margin
untuk kontrak derivatif dan kas atau aset lain yang diserahkan sebagai
default fund pada central counterparty (CCP)
28
Cash, marketable securities, and other assets recorded as initial margin
for derivative contracts and cash or other assets submitted as a default
fund to a central counterparty (CCP)
NSFR aset derivatif
29
NSFR derivative assets
NSFR liabilitas derivatif sebelum dikurangi dengan variation margin
30
NSFR derivative liabilities before deducting variation margin
Seluruh aset lainnya yang tidak masuk dalam kategori diatas
31 34.889.130 185.735
All other assets not included in the categories above
Rekening Administratif
32
Administrative accounts
33 Total RSF
Rasio Pendanaan Stabil Bersih (Net Stable Funding Ratio (%)
34
Net Stable Funding Ratio (%)
356 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
5) Posisi Tanggal Laporan (Triwulan IV - 2025)
Report Date Position (Quarter IV- 2025)
Total Nilai Total Nilai
Juta Rupiah) Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam Juta Rupiah)
Tertimbang Tertimbang
ns of IDR) Carrying Amount Based on Remaining Term (in Millions of IDR)
Total Weighted Total Weighted
Amount "≥ 6 bulan - < 1 Amount
Tanpa Jangka
≥ 1 tahun < 6 Bulan tahun" ≥ 1 tahun
Waktu¹
≥ 1 year < 6 months ≥ 6 months - < ≥ 1 year
No Term1
1 year
2.969.360 3.693.888 1.885.939 870.295 1.093.309 2.405.902 3.365.992
24.520.706 24.134.102 2.386.267 3.501.062 23.868.912 23.232.239
95.921 534.174 1.132.615 1.352.105 65.105 1.284.678
953.443 967.754 21.121 206.821 953.800 924.701
1.577.029 1.280.585 278.305 186.510 1.669.815 1.317.787
9.322.843 8.407.475 329.166 119600 10.104.651 9.197.525
1.972.774 37.047.639 35.269.518 108.977 1.581.999 36.960.494
28.895 59.124 29.562
1.972.774 37.047.639 35.269.518 108.977 1.581.999 36.960.494
5.442.188 29.090 4.866.590 26.568
76.574.609 76.934.092
103,89% 103,62%
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Analisis Secara Individu
Individual Analysis
Net Stable Funding Ratio (NSFR) PT Bank KB Indonesia Tbk secara The Net Stable Funding Ratio (NSFR) of PT Bank KB Indonesia Tbk as
Individu per Desember 2025 sebesar 103,62%, menurun sebesar an individual as of December 2025 was 103.62%, a decrease of 0.28%
0,28% dibandingkan dengan posisi akhir September 2025 dengan compared to the NSFR at the end of September 2025 of 103.89%.
nilai NSFR sebesar 103,89%. Pada posisi Desember 2025 NSFR As of December 2025, PT Bank KB Indonesia, Tbk's individual NSFR
Individu PT Bank KB Indonesia, Tbk berada diatas ketentuan regulator was above the regulatory requirement (100%) in accordance with
(100%) sesuai dengan Peraturan Otoritas Jasa Keuangan No. 50/ Financial Services Authority Regulation No. 50/POJK.03/2017, as
POJK.03/2017, serta perubahannya pada Peraturan Otoritas Jasa amended by Financial Services Authority Regulation No. 20 of 2024
Keuangan No. 20 Tahun 2024 tentang Kewajiban Pemenuhan Rasio on the Obligation to Fulfill the Net Stable Funding Ratio.
Pendanaan Stabil Bersih (Net Stable Funding Ratio).
Total Available Stable Funding (ASF) pada akhir bulan Desember Total Available Stable Funding (ASF) at the end of December 2025
2025 adalah sebesar Rp79,71 triliun (nilai tertimbang) dengan was IDR 79.71 trillion (weighted value), with the largest components
komponen terbesar berasal dari Simpanan yang berasal dari nasabah coming from deposits from individual customers and micro and small
perorangan dan usaha mikro dan kecil sebesar Rp17,84 triliun business amounting to IDR 17.84 trillion (22.38%) (weighted value)
(22,38%) (nilai tertimbang) serta Modal sebesar Rp33,05 triliun and capital amounting to IDR 33.05 trillion (41.46%) (weighted value).
(41,46%) (nilai tertimbang).
Dibandingkan dengan posisi akhir bulan September 2025, total Compared to the position at the end of September 2025, total ASF
ASF mengalami peningkatan sebesar Rp161,70 miliar (0,20%) yang increased by IDR 161.70 billion (0.20%), primarily due to:
terutama disebabkan oleh:
• Peningkatan pada pendanaan yang berasal dari nasabah • An increase in funding from corporate customers of IDR 1.51
korporasi sebesar Rp1,51 triliun (nilai tertimbang) trillion (weighted value)
• Penurunan pada modal sebesar Rp140,81 miliar (nilai tertimbang) • A decrease in capital of IDR 140.81 billion (weighted value)
• Penurunan pada ekuitas dan liabilitas lainnya sebesar Rp877,44 • A decrease in equity and other liabilities of IDR 877.44 billion
miliar (nilai tertimbang) (weighted value)
• Penurunan pada pendanaan yang berasal dari nasabah • A decrease in funding from individual customers and funding
perorangan dan pendanaan yang berasal dari nasabah usaha from micro and small business customers of IDR 338.29 billion
mikro dan usaha kecil sebesar Rp338,29 miliar (nilai tertimbang). (weighted value).
Total Required Stable Funding (RSF) pada akhir bulan Desember Total Required Stable Funding (RSF) at the end of December 2025
2025 adalah sebesar Rp76,93 triliun (nilai tertimbang) dengan was IDR 76.93 trillion (weighted value) with the largest components
komponen terbesar berasal dari Pinjaman kategori lancar dan dalam coming from loans in the current and special mention categories
perhatian khusus (performing) dan surat berharga yang tidak gagal (performing) and securities that are not in default amounting to IDR
bayar (default) sebesar Rp39,49 triliun (51,34%) (nilai tertimbang) 39.49 trillion (51.34%) (weighted value) and other assets amounting
serta Aset lainnya sebesar Rp36,96 triliun (48,04%) (nilai tertimbang). to IDR 36.96 trillion (48.04%) (weighted value).
Dibandingkan dengan posisi akhir bulan September 2025, total RSF Compared to the end of September 2025, total RSF increased by IDR
mengalami peningkatan sebesar Rp359,48 miliar (0,47%) yang 359.48 billion (0.47%), primarily due to:
terutama disebabkan oleh:
• Penurunan pada komponen Aset lainnya sebesar Rp87,14 miliar • A decrease in the Other Assets component of IDR 87.14 billion
(nilai tertimbang). (weighted value).
• Peningkatan pada komponen Pinjaman kategori lancar dan dalam • An increase in the performing and special mention loans and non-
perhatian khusus (performing) dan surat berharga yang tidak defaulted securities of IDR 426.69 billion (weighted value).
gagal bayar (default) sebesar Rp426,69 miliar (nilai tertimbang).
Bank tetap perlu menjaga keseimbangan struktur neraca terutama The Bank still needs to maintain a balanced balance sheet structure,
pada komposisi sumber pendanaan tenor jangka menengah- particularly in the composition of medium- to long-term funding
panjang, serta melakukan diversifikasi Dana Pihak Ketiga pada sources, and diversify Third-Party Funds into business segments with
segmentasi bisnis yang memiliki bobot Faktor ASF lebih besar (untuk a higher ASF Factor weight (to improve NSFR). Meanwhile, in terms of
meningkatkan NSFR). Sementara itu, dari sisi RSF, pengelolaan RSF, credit quality management is also expected to improve the NSFR
kualitas kredit juga diharapkan dapat meningkatkan rasio NSFR ratio through improved management of Current Quality Loans.
melalui peningkatan pengelolaan Kredit Kualitas Lancar.
358 Laporan Tahunan 2025 Annual Report
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Laporan Tahunan 2025 Annual Report 359
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Page 360
Transformation towards a Stronger Sustainable and Inclusive Growth
Laporan Kewajiban Pemenuhan Rasio Pendanaan Stabil Bersih
(Net Stable Funding Ratio)
Net Stable Funding Ratio Compliance Report
Nama Bank | Bank Name : PT Bank KB Indonesia Tbk (Konsolidasi | Consolidated)
Posisi Laporan | Reporting Position : Desember | December 2025
Tabel Laporan Kewajiban Pemenuhan Rasio Pendanaan Stabil Bersih
(Net Stable Funding Ratio) per 31 Desember 2025
Table of Net Stable Funding Ratio Compliance Report as of December 31, 2025
Posisi Tanggal Laporan (Triwulan III - 2025
Report Date Position (Quarter III- 2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam J
Komponen ASF Carrying Amount Based on Remaining Term (in Million
ASF Component
≥ 6 bulan - < 1
Tanpa Jangka
< 6 bulan tahun
Waktu¹
< 6 months ≥ 6 months - < 1
No Term1
year
Modal:
1 35.076.058
Capital:
Modal sesuai POJK KPMM
2 35.076.058
Capital according POJK CAR
Instrumen modal lainnya
3
Other capital instruments
Simpanan yang berasal dari nasabah perorangan dan pendanaan
yang berasal dari nasabah usaha mikro dan usaha kecil:
4 6.024.541 16.575.246 583.797
Deposits from individual customers and funding from micro and small
business customers:
Simpanan dan pendanaan stabil
5 3.775.081 1.874.785 125.040
Stable deposits and funding
Simpanan dan pendanaan kurang stabil
6 2.249.459 14.700.461 458.757
Less stable deposits and funding
Pendanaan yang berasal dari nasabah korporasi:
7 9.862.238 19.204.874 507.652
Funding from corporate customers:
Simpanan operasional
8 4.880.461 235.146 90.646
Operational deposits
Pendanaan lainnya yang berasal dari nasabah korporasi
9 4.981.777 18.969.728 417.006
Other funding from corporate customers
Liabilitas yang memiliki pasangan aset yang saling bergantung
10
Liabilities with dependent asset pairs
Liabilitas dan ekuitas lainnya:
11 3.827.850 3.594.338
Other liabilities and equity:
NSFR liabilitas derivatif
12
NSFR derivative liabilities
Ekuitas dan liabilitas lainnya yang tidak masuk dalam kategori diatas
13 3.827.850 3.594.338
Other equity and liabilities not included in the categories above
14 Total ASF
Total HQLA dalam rangka perhitungan NSFR
15
Total HQLA for NSFR calculation
Simpanan pada lembaga keuangan lain untuk tujuan operasional
16 113.220 - -
Deposits at other financial institutions for operational purposes
Pinjaman dengan kategori Lancar dan Dalam Perhatian Khusus
17 (performing) 2.007.119 6.911.214 4.396.393
Loans classified as Performing or Special Mention:
360 Laporan Tahunan 2025 Annual Report
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Manajemen Risiko Risk Management
5) Posisi Tanggal Laporan (Triwulan IV - 2025)
Report Date Position (Quarter IV- 2025)
Total Nilai Total Nilai
Juta Rupiah) Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam Juta Rupiah)
Tertimbang Tertimbang
ns of IDR) Carrying Amount Based on Remaining Term (in Millions of IDR)
Total Weighted Total Weighted
Amount "≥ 6 bulan - < 1 Amount
Tanpa Jangka
≥ 1 tahun < 6 Bulan tahun" ≥ 1 tahun
Waktu¹
≥ 1 year < 6 months ≥ 6 months - < ≥ 1 year
No Term1
1 year
1.004.916 36.080.974 34.398.886 1.114.849 35.513.735
1.004.916 36.080.974 34.398.886 1.114.849 35.513.735
42.049 21.196.020 6.719.554 13.744.748 843.206 40.928 19.454.846
451 5.486.612 3.206.933 1.339.594 196.679 18.913 4.524.960
41.598 15.709.408 3.512.621 12.405.153 646.527 22.015 14.929.886
1.850.513 11.687.674 10.119.895 20.060.176 1.949.890 1.328.848 13.390.529
424.604 3.027.730 6.559.006 89.817 40.250 3.344.536
1.425.909 8.659.943 3.560.889 19.970.360 1.909.640 1.328.848 10.045.992
15.808.950 17.606.118 4.873.716 2.493.418 15.482.188 16.728.897
15.808.950 17.606.118 4.873.716 2.493.418 15.482.188 16.728.897
86.570.786 85.088.006
430.074 465.882
- 56.610 77.853 38.926
45.108.457 44.230.032 1.885.939 5.507.997 6.977.769 44.012.619 43.898.654
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Transformation towards a Stronger Sustainable and Inclusive Growth
Posisi Tanggal Laporan (Triwulan III - 2025
Report Date Position (Quarter III- 2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam J
Komponen ASF Carrying Amount Based on Remaining Term (in Million
ASF Component
≥ 6 bulan - < 1
Tanpa Jangka
< 6 bulan tahun
Waktu¹
< 6 months ≥ 6 months - < 1
No Term1
year
Kepada lembaga keuangan yang dijamin dengan HQLA Level 1
18 - 145.379 20.005
To financial institutions secured by Level 1 HQLA
Kepada lembaga keuangan yang dijamin bukan dengan HQLA Level 1 dan
pinjaman kepada lembaga keuangan tanpa jaminan
19 2.007.119 1.063.712 655.846
To financial institutions secured by non-Level 1 HQLA and unsecured
loans to financial institutions
Kepada korporasi non-keuangan, nasabah retail dan nasabah usaha
mikro dan kecil, pemerintah pusat, pemerintah negara lain, Bank
Indonesia, bank sentral negara lain dan entitas sektor publik, yang
20 diantaranya: - 4.212.875 2.954.551
To non-financial corporates, retail customers, and micro and small
business customers, central governments, foreign governments, Bank
Indonesia, foreign central banks, and public sector entities, including:
"Memenuhi kualifikasi untuk mendapat bobot risiko 35% atau kurang,
sesuai SE OJK ATMR untuk Risiko Kredit"
21 - 548.735 438.820
Meeting the qualification to receive a risk weight of 35% or less, in
accordance with the OJK Circular on RWA for Credit Risk
Kredit beragun rumah tinggal yang tidak sedang dijaminkan, yang
22 diantaranya: - 304.443 10.210
Residential mortgage loans that are not pledged, including:
"Memenuhi kualifikasi untuk mendapat bobot risiko 35% atau kurang,
sesuai SE OJK ATMR untuk Risiko Kredit"
23 - 434.528 92.361
Meeting the qualification to receive a risk weight of 35% or less, in
accordance with the OJK RWA Circular for Credit Risk
Surat Berharga dengan kategori Lancar dan Kurang Lancar (performing)
yang tidak sedang dijaminkan, tidak gagal bayar , dan tidak masuk
sebagai HQLA, termasuk saham yang diperdagangkan di bursa
24 - 201.542 224.600
Marketable Securities classified as Performing or Underperforming that
are not pledged, not in default, and not included as HQLA, including listed
equities
Aset yang memiliki pasangan liabilitas yang saling bergantung
25 - - -
Assets with dependent liability pairs
Aset lainnya:
26 - 36.641.605 197.474
Other assets:
Komoditas fisik yang yang diperdagangkan, termasuk emas
27 -
Physical commodities that are traded, including gold
Kas, surat berharga dan aset lainnya yang dicatat sebagai initial margin
untuk kontrak derivatif dan kas atau aset lain yang diserahkan sebagai
default fund pada central counterparty (CCP)
28
Cash, marketable securities, and other assets recorded as initial margin
for derivative contracts and cash or other assets submitted as a default
fund to a central counterparty (CCP)
NSFR aset derivatif
29
NSFR derivative assets
NSFR liabilitas derivatif sebelum dikurangi dengan variation margin
30
NSFR derivative liabilities before deducting variation margin
Seluruh aset lainnya yang tidak masuk dalam kategori diatas
31 0 36641605,07 197473,59
All other assets not included in the categories above
Rekening Administratif
32
Administrative accounts
33 Total RSF
Rasio Pendanaan Stabil Bersih (Net Stable Funding Ratio (%)
34
Net Stable Funding Ratio (%)
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Manajemen Risiko Risk Management
5) Posisi Tanggal Laporan (Triwulan IV - 2025)
Report Date Position (Quarter IV- 2025)
Total Nilai Total Nilai
Juta Rupiah) Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam Juta Rupiah)
Tertimbang Tertimbang
ns of IDR) Carrying Amount Based on Remaining Term (in Millions of IDR)
Total Weighted Total Weighted
Amount "≥ 6 bulan - < 1 Amount
Tanpa Jangka
≥ 1 tahun < 6 Bulan tahun" ≥ 1 tahun
Waktu¹
≥ 1 year < 6 months ≥ 6 months - < ≥ 1 year
No Term1
1 year
57.219 81.759 220501,2758 152779,4499 147.600 246.040
3.006.923 3.795.471 1.885.939 947.089 1.139.041 2.487.076 3.481.551
29.937.095 29.030.244 2.509.813 3.783.086 28.331.720 27.228.411
161.882 599.001 1.188.715 1.388.391 225.621 1.435.207
953.443 967.754 21.121 206.821 953.800 924.701
1.669.052 1.348.328 291.592 188.051 1.762.150 1.385.219
9.322.843 8.407.475 329.166 119600 10.104.651 9.197.525
- -
2.263.004 39.102.083 37.037.480 215.815 1.821.243 39.074.538
- - -
2263004,157 39102082,81 37.037.480 215.815 1.821.243 39.074.538
6.854.495 99.706 6.144.384 90.458
83.918.505 83.568.458
103,16% 101,82%
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Transformation towards a Stronger Sustainable and Inclusive Growth
Analisis Secara Konsolidasi
Consolidated Analysis
Net Stable Funding Ratio (NSFR) PT Bank KB Indonesia Tbk secara Consolidated Net Stable Funding Ratio (NSFR) of PT Bank KB Indonesia
Konsolidasi per akhir Desember 2025 sebesar 101,82%, menurun sebesar Tbk as of the end of December 2025 was 101.82%, an decrease of
1,34% dibandingkan dengan posisi akhir September 2025 dengan nilai 1.34% compared to the position at the end of September 2025, when
NSFR Konsolidasi sebesar 103,16%. Pada posisi Desember 2025 NSFR the consolidated NSFR was 103.16%. As of December 2025, the Bank’s
Bank secara konsolidasi berada diatas ketentuan regulator (100%) consolidated NSFR remained above the regulatory requirement (100%)
sesuai dengan Peraturan Otoritas Jasa Keuangan No. 50/POJK.03/2017, in accordance with the Financial Services Authority Regulation No. 50/
serta perubahannya pada Peraturan Otoritas Jasa Keuangan No. 20 POJK.03/2017 and its amendment in the Financial Services Authority
Tahun 2024 tentang Kewajiban Pemenuhan Rasio Pendanaan Stabil Regulation No. 20 of 2024 regarding the Obligation to Maintain Net
Bersih Bagi Bank Umum. Stable Funding Ratio for Commercial Banks.
Total Available Stable Funding (ASF) pada akhir bulan Desember 2025 Total Available Stable Funding (ASF) as of the end of December
adalah sebesar Rp85,08 triliun (nilai tertimbang) dengan komponen 2025 amounted to IDR 85.08 trillion (weighted value), with the largest
terbesar berasal dari Modal sebesar Rp35,51 triliun (41,74%) (nilai components coming from Capital of IDR 35.51 trillion (41.74%) (weighted
tertimbang) dan Simpanan yang berasal dari nasabah perorangan dan value) and deposits from individual and micro and small business
usaha mikro dan kecil sebesar Rp19,45 triliun (22,86%) (nilai tertimbang). customers of IDR 19.45 trillion (22.86%) (weighted value).
Dibandingkan dengan posisi akhir bulan September 2025, total ASF Compared to the position at the end of September 2025, total ASF
mengalami penurunan sebesar Rp1,48 triliun terutama disebabkan oleh: decreased by IDR 1.48 trillion, mainly due to:
• Penurunan pada komponen Simpanan yang berasal dari nasabah • A decrease in deposits from individual customers and funding from
perorangan dan pendanaan yang berasal dari nasabah usaha mikro micro and small business customers by IDR 1.74 trillion (weighted
dan usaha kecil sebesar Rp1,74 triliun (nilai tertimbang) amount)
• Penurunan pada komponen Liabilitas dan ekuitas lainnya sebesar • A decrease in other liabilities and equity by IDR877.22 billion
Rp877,22 miliar (nilai tertimbang) (weighted amount)
• Penurunan pada komponen Modal sebesar Rp567,24 miliar (nilai • A decrease in capital by IDR 567.24 billion (weighted amount)
tertimbang)
• Peningkatan pada komponen Simpanan yang berasal dari nasabah • An increase in deposits from corporate customers by IDR 1.70 trillion
korporasi sebesar Rp1,70 triliun (nilai tertimbang) (weighted amount)
Total Required Stable Funding (RSF) pada akhir bulan Desember 2025 Total Required Stable Funding (RSF) as of the end of December 2025
adalah sebesar Rp83,56 triliun (nilai tertimbang) dengan komponen amounted to IDR 83.56 trillion (weighted value), with the largest
terbesar berasal dari Pinjaman kategori lancar dan dalam perhatian components coming from performing and special mention loans and non-
khusus (performing) dan surat berharga yang tidak gagal bayar (default) default marketable securities of IDR 43.89 trillion (52.53%) (weighted
sebesar Rp43,89 triliun (52,53%) (nilai tertimbang) dan Aset lainnya value), and Other Assets of IDR 39.07 trillion (46.76%) (weighted value).
sebesar Rp39,07 triliun (46,76%) (nilai tertimbang).
Dibandingkan dengan posisi akhir September 2025, total RSF mengalami Compared to the position at the end of September 2025, total RSF
penurunan sebesar Rp350,04 triliun terutama disebabkan oleh: decreased by IDR 350.04 trillion, mainly due to:
• Penurunan pada komponen Pinjaman kategori lancar dan dalam • Decrease in performing and special mention loans and non-default
perhatian khusus (performing) dan surat berharga yang tidak gagal marketable securities of IDR 331.37 trillion (weighted value)
bayar (default) sebesar Rp331,37 triliun (nilai tertimbang).
• Penurunan pada komponen Aset lainnya sebesar Rp27,54 miliar (nilai • Decrease in Other Assets of IDR 27.54 billion (weighted value)
tertimbang).
Secara konsolidasi, NSFR di dominasi oleh ASF dan RSF PT Bank KB On a consolidated basis, the NSFR is dominated by the ASF and RSF of
Indonesia Tbk sebagai pemegang saham pengendali. Komposisi PT Bank KB Indonesia Tbk as the controlling shareholder. The average
rata-rata ASF dan RSF PT Bank KB Indonesia Tbk terhadap figure composition of ASF and RSF of PT Bank KB Indonesia Tbk accounts
konsolidasi sebesar lebih dari 90%. Oleh karena itu pergerakan pada for more than 90% of the consolidated figures. Therefore, movements
komponen NSFR PT Bank KB Indonesia Tbk adalah penentu utama in the NSFR components of PT Bank KB Indonesia Tbk are the main
dalam kenaikan atau penurunan NSFR Konsolidasi. Dengan demikian, determinants of increases or decreases in the consolidated NSFR.
ke depan sebagaimana yang telah disampaikan dalam analisa NSFR Accordingly, as noted in the individual NSFR analysis, diversification
Individu, diversifikasi DPK PT Bank KB Indonesia Tbk secara tenor of PT Bank KB Indonesia Tbk’s DPK across medium-term tenors and
jangka menengah dan secara segmentasi tertentu, merupakan rencana specific business segments remains a recommended action plan to
tindak yang direkomendasikan dalam rangka mempertahankan NSFR ke maintain the NSFR in the future. Nevertheless, PT Bank KB Bukopin
depan. Meskipun demikian, PT Bank KB Bukopin Syariah sebagai anak Syariah, as a subsidiary with strong potential in Third-Party Funds, is
perusahaan yang memiliki potensi Dana Pihak Ketiga yang cukup baik, expected to support the improvement of the consolidated NSFR through
diharapkan dapat mendukung peningkatan NSFR Konsolidasi melalui an increase in Shariah-based stable funding sources.
peningkatan sumber pendanaan stabil yang berbasis Syariah.
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Manajemen Risiko Risk Management
Aset Terikat (Encumbrance)
Encumbrance Assets
Tabel Aset Terikat (Encumbrance) per 31 Desember 2025
Table of Encumbrance Assets as of December 31, 2025
dalam jutaan Rupiah | in millions of Rupiah
a b c d
Aset yang Disimpan atau
Diperjanjikan dengan
Bank Sentral Namun
Aset Terikat Belum Digunakan untuk Aset tidak terikat
(Encumbered) Menghasilkan Likuiditas (unencumbered) Total
Encumbered Assets Assets Deposited or Unencumbered Assets
Pledged with the Central
Bank but Not Yet Used to
Generate Liquidity
Aset-aset dalam laporan posisi
keuangan
- 12.153.613 3.726.247 15.879.860
Assets in the statement of financial
position
Analisis Kualitatif
Qualitative Analysis
Aset terikat (encumbered assets) adalah aset Bank yang terbatas untuk kebutuhan likuiditas, secara legal dan kontraktual oleh Bank pada saat
terjadi kondisi stres. Encumbered Asset tidak termasuk aset yang disimpan atau diperjanjikan dengan Bank Indonesia namun belum digunakan
untuk menghasilkan likuiditas. Bank tidak memiliki aset terikat pada posisi Triwulan IV - 2025.
Mengacu pada penjelasan atas POJK No 42/POJK.03/2015 tentang Kewajiban Pemenuhan Rasio Kecukupan Likuiditas (Liquidity Coverage Ratio)
Bagi Bank Umum, pasal 9 ayat (3) huruf a, contoh aset yang disimpan atau diperjanjikan dengan Bank Indonesia namun belum digunakan untuk
menghasilkan likuiditas adalah giro wajib minimum sekunder (sekarang Penyangga Likuiditas Makroprudensial). Pada posisi Desember 2025 Bank
(Konsolidasi) memiliki Giro Wajib Minimum Primer sebesar Rp3,96 triliun dan Giro Wajib Sekunder atau Penyangga Likuiditas Makroprudensial
(PLM) sebesar Rp8,18 triliun yang merupakan seluruh surat berharga pemerintah yang dimiliki Bank.
Aset tidak terikat merupakan aset yang memenuhi kualifikasi sebagai HQLA sebagaimana dimaksud dalam Peraturan Otoritas Jasa Keuangan
tentang kewajiban pemenuhan rasio kecukupan likuiditas (Liquidity Coverage Ratio). Saat ini Bank (konsolidasi) memiliki aset tidak terikat berupa
Kas, Penempatan pada Bank Indonesia selain GWM dan Surat Berharga sebesar Rp3,72 triliun.
Encumbered assets are bank assets that are legally and contractually restricted for liquidity purposes by the Bank during a stress event.
Encumbered assets do not include assets deposited or pledged with Bank Indonesia but not yet used to generate liquidity. The Bank does not
have encumbered assets as of Quarter IV - 2025.
Referring to the explanation under POJK No. 42/POJK.03/2015 on the Obligation to Maintain Liquidity Coverage Ratio (LCR) for Commercial
Banks, Article 9, paragraph (3)(a), an example of assets deposited or pledged with Bank Indonesia but not yet used to generate liquidity is the
secondary minimum statutory reserves (now the Macroprudential Liquidity Buffer). As of December 2025, the Bank (Consolidated) holds Primary
Minimum Statutory Reserves of IDR 3.96 trillion and Secondary Minimum Statutory Reserves or Macroprudential Liquidity Buffer (PLM) of IDR 8.18
trillion, consisting of all government securities owned by the Bank.
Unencumbered assets are assets that qualify as HQLA as defined in the Financial Services Authority regulation on the obligation to maintain the
Liquidity Coverage Ratio (LCR). Currently, the Bank (Consolidated) holds unencumbered assets in the form of Cash, placements at Bank Indonesia
excluding required reserves, and securities totaling IDR 3.72 trillion.
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Transformation towards a Stronger Sustainable and Inclusive Growth
LIQA - Manajemen Risiko Likuiditas
LIQA – Liquidity Risk Management
Tabel Pengungkapan Kualitatif
Table of Qualitative Disclosure
LIQA - Manajemen Risiko Likuiditas
LIQA – Liquidity Risk Management
Pengungkapan Kualitatif
Qualitative Disclosure
Tata kelola pengelolaan risiko likuiditas, termasuk: toleransi risiko; struktur dan tanggung jawab pengelolaan risiko likuiditas; pelaporan
likuiditas internal; dan komunikasi strategi, kebijakan dan praktik risiko likuiditas di seluruh lini bisnis dan dengan dewan direksi.
1.
Governance of Liquidity Risk Management, including: risk tolerance; structure and responsibilities for liquidity risk management; internal
liquidity reporting; and communication of liquidity risk strategy, policies, and practices across business lines and with the Board of Directors.
Toleransi Risiko
a.
Risk Tolerance
Perumusan Risk Appetite dan Risk Tolerance Risiko Likuiditas PT Bank KB Indonesia Tbk disesuaikan dengan sasaran strategis dan
komplektisitas kegiatan usaha Bank. Penetapan limit Risk Appetite dan Risk Tolerance dilakukan agar Bank dapat mengelola likuiditas
pada kondisi normal maupun krisis. Penetapan besaran limit Risk Appetite dan Risk Tolerance diajukan oleh Satuan Kerja Manajemen
Risiko (SKMR) dan disetujui oleh Dewan Direksi dan Komisaris melalui Komite Manajemen Risiko (KMR). Selanjutnya apabila terjadi
pelampauan limit, maka Satuan Kerja Manajemen Risiko (SKMR) akan berkoordinasi dengan Unit Bisnis terkait untuk menyusun action
plan.
The formulation of the Risk Appetite and Risk Tolerance for Liquidity Risk at PT Bank KB Indonesia Tbk is aligned with the Bank’s
strategic objectives and the complexity of its business activities. The determination of Risk Appetite and Risk Tolerance limits is
designed to enable the Bank to manage liquidity under both normal and stressed conditions. The proposed limits for Risk Appetite
and Risk Tolerance are submitted by the Risk Management Work Unit (SKMR) and approved by the Board of Directors and Board of
Commissioners through the Risk Management Committee (KMR). In the event of a limit breach, the Risk Management Work Unit (SKMR)
coordinates with the relevant Business Units to develop an action plan.
Struktur dan Tanggung Jawab Pengelolaan Risiko Likuiditas
b.
Liquidity Risk Management Structure and Responsibilities
Bank menetapkan struktur organisasi, kecukupan perangkat dan kelengkapan fungsi/unit terkait dengan penerapan manajemen risiko
likuiditas sesuai dengan karakterisasi dan komplektisitas kegiatan usaha Bank. Perangkat atau unit yang terlibat atas manajemen
risiko likuiditas baik bisnis dan supporting tergambar dalam struktur organisasi dan kewenangan masing-masing fungsi tersebut telah
tercantum dalam job description atas setiap fungsi.
Penanggung jawab dari pengelolaan Risiko Likuiditas adalah Unit Bisnis yang memiliki aktivitas terekspos langsung oleh Risiko Likuiditas.
Selanjutnya Satuan Kerja Manajemen Risiko (SKMR) melakukan proses identifikasi, pengukuran, pemantauan, dan pelaporan Risiko
Likuiditas secara independen. Dewan Direksi dan Komisaris bertanggung jawab untuk memastikan bahwa penerapan Manajemen
Risiko Likuiditas telah sesuai dengan sasaran strategis, karakteristik dan komplektisitas bisnis, serta Profil Risiko Likuiditas.
The Bank establishes an organizational structure, adequate tools, and the necessary functions/units to implement liquidity risk
management according to the characterization and complexity of its business activities. The tools or units involved in liquidity risk
management, both business and supporting functions, are depicted in the organizational structure, and the authority of each function
is included in the respective job descriptions.
The parties responsible for liquidity risk management are the Business Units directly exposed to liquidity risk. The Risk Management
Work Unit (SKMR) independently carries out the processes of identifying, measuring, monitoring, and reporting liquidity risk. The
Board of Directors and Board of Commissioners are responsible for ensuring that the implementation of Liquidity Risk Management is
consistent with strategic objectives, business characteristics and complexity, and the Bank’s Liquidity Risk Profile.
Pelaporan Likuiditas Internal dan Komunikasi Strategi
c.
Internal Liquidity Reporting and Strategy Communication
Secara umum, Bank telah menyampaikan dan melaporkan informasi terkait manajemen risiko untuk Risiko Likuiditas yang terdiri dari:
rasio-rasio likuiditas, arus kas dan profil maturitas, stress testing Likuiditas, Profil Risiko Likuiditas, serta informasi lainnya yang terkait
dengan posisi Likuiditas Bank dan kepatuhan Bank terhadap kebijakan dan prosedur Risiko Likuiditas. Seluruh informasi disampaikan ke
Unit Bisnis terkait serta Dewan Direksi dan Komisaris melalui kanal sistem informasi internal Bank dan rapat Komite Manajemen Risiko
(KMR) secara bulanan. Satuan Kerja Manajemen Risiko (SKMR) selanjutnya akan berkoordinasi secara periodik dengan Unit Bisnis
terkait yang mengelola Risiko Likuiditas jika terjadi pelampauan terhadap kebijakan maupun limit untuk Risiko Likuiditas dan menyusun
rencana aksi (action plan).
In general, the Bank communicates and reports information related to Liquidity Risk Management, which includes: liquidity ratios, cash
flows and maturity profiles, liquidity stress testing, liquidity risk profiles, and other relevant information regarding the Bank’s liquidity
position and compliance with liquidity risk policies and procedures. All information is communicated to the relevant Business Units
as well as the Board of Directors and Board of Commissioners through the Bank’s internal information system and the monthly Risk
Management Committee (KMR) meetings. The Risk Management Work Unit (SKMR) periodically coordinates with the relevant Business
Units managing liquidity risk in the event of a policy or limit breach and develops an action plan.
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Manajemen Risiko Risk Management
LIQA - Manajemen Risiko Likuiditas
LIQA – Liquidity Risk Management
Kebijakan dan Praktik Risiko Likuiditas di Seluruh Lini Bisnis dan dengan Dewan Direksi
d.
Liquidity Risk Policies and Practices Across Business Lines and with the Board of Directors
Kebijakan strategi manajemen risiko likuiditas telah terdapat dalam Kebijakan Tingkat Tinggi Manajemen Risiko Bank, Kebijakan
Manajemen Risiko Pasar dan Likuiditas Bank, serta Kebijakan/Pedoman terkait pengelolaan risiko likuiditas pada tingkat risk taking
unit. Unit Bisnis yang terekspos oleh Risiko Likuiditas akan menyampaikan informasi mengenai kondisi indikator makroekonomi dan
proyeksi bisnis melalui rapat Komite Manajemen Aset dan Liabilitas (ALCO), selanjutnya strategi risiko likuiditas akan ditetapkan melalui
mekanisme rapat ALCO dan Kebijakan pengelolaan risiko likuiditas berupa Keputusan ALCO akan disampaikan kepada Departemen
terkait dan Cabang.
Dewan Direksi melakukan pengawasan aktif secara harian dan memastikan bahwa penerapan manajemen risiko untuk Risiko Likuiditas
telah berjalan sesuai dengan tujuan dengan dibantu oleh Satuan Kerja Manajemen Risiko. Pemantauan dilakukan secara harian maupun
secara bulanan atas kondisi likuiditas meliputi pemantauan rasio-rasio yang terkait risiko likuiditas melalui laporan yang disampaikan
oleh divisi-divisi terkait, serta mengevaluasi kecukupan informasi yang disajikan untuk penilaian kondisi likuiditas.
The Bank’s liquidity risk management strategy is set out in the Bank’s High-Level Risk Management Policy, the Market and Liquidity Risk
Management Policy, and Policies/Guidelines related to liquidity risk management at the risk-taking unit level. Business Units exposed
to liquidity risk provide information on macroeconomic indicators and business projections through Assets and Liabilities Management
Committee (ALCO) meetings. Subsequently, liquidity risk strategies are determined through the ALCO meeting mechanism, and liquidity
risk management policies in the form of ALCO decisions are communicated to the relevant departments and branches.
The Board of Directors actively supervises daily and ensures that liquidity risk management is implemented in line with objectives,
supported by the Risk Management Work Unit (SKMR). Monitoring is conducted daily and monthly on liquidity conditions, including
monitoring liquidity risk-related ratios through reports submitted by the relevant divisions and evaluating the adequacy of the information
provided for assessing liquidity conditions.
Strategi pendanaan, termasuk kebijakan sumber diversifikasi dan tenor pendanaan, dan apakah strategi pendanaannya terpusat atau
terdesentralisasi.
2.
Funding Strategy, including policies on diversification sources and funding tenor, and whether the funding strategy is centralized or
decentralized.
Secara umum, akses pada sumber-sumber pendanaan yang dapat dimanfaatkan oleh Bank antara lain pinjaman antar Bank, Repo surat
berharga, FX SWAP, penjualan surat berharga, penjualan Banker’s Acceptance dan pinjaman dari pihak lain. Sejak pertengahan Desember
2013 PT Bank KB Indonesia Tbk menjadi salah satu Bank yang turut serta menandatangani Mini Master Repo Agreement (MRA) akan semakin
memperluas alternatif akses pada sumber-sumber pendanaan non DPK untuk memperkuat pengelolaan likuiditas. Selain itu, dengan adanya
penandatanganan Global Master Repurchase Agreement (GMRA) Indonesia dengan beberapa Bank juga akan semakin memperluas alternatif
akses pada sumber-sumber pendanaan non DPK.
Generally, the access to funding sources which can be used by the Bank includes interbank loans, securities repos, FX SWAPS, sale of
marketable securities, sale of Banker’s Acceptances, and loans from other parties. Since mid-December 2013, PT Bank KB Indonesia Tbk
has been one of the banks participating in signing the Mini Master Repo Agreement (MRA), which further expands alternative access to non-
deposit funding sources to strengthen liquidity management. In addition, signing the Global Master Repurchase Agreement (GMRA) Indonesia
with several banks also further expands access to alternative non-deposit funding sources.
Teknik Mitigasi Risiko Likuiditas
3.
Liquidity Risk Mitigation Techniques
Bank melakukan mitigasi risiko likuiditas dengan cara memantau limit-limit risiko likuiditas yang telah ditetapkan dalam kebijakan secara
periodik. Apabila limit tersebut mengalami pelampauan, maka Satuan Kerja Manajemen Risiko akan berkoordinasi dengan Unit Bisnis terkait
action plan yang akan dilakukan untuk memperbaiki kondisi tersebut sehingga kembali sesuai dengan ketentuan limit. Selain itu Bank
melakukan review atau pembaharuan terhadap limit, kebijakan dan prosedur menyesuaikan dengan pembaharuan peraturan regulator atau
strategi dan kompleksitas kegiatan usaha Bank.
The Bank mitigates liquidity risk by periodically monitoring liquidity risk limits set in policies. If these limits are breached, the Risk Management
Work Unit (SKMR) coordinates with the relevant Business Units to develop an action plan to restore compliance with the limits. In addition, the
Bank reviews or updates limits, policies, and procedures to align with regulatory updates, strategy changes, or the complexity of the Bank’s
business activities.
Penjelasan Tentang Bagaimana Stress-test Digunakan
4.
Explanation of How Stress Testing is Used
Stress Testing Likuiditas digunakan untuk mengukur ketahanan dan kemampuan Bank untuk memenuhi kebutuhan likuiditas dalam kondisi
krisis dengan menggunakan skenario stress test secara spesifik (Bank specific scenario) maupun stress pada pasar (general market stress
scenario). Telah terdapat Petunjuk Teknis tentang pelaksanaan stress test Risiko Likuiditas serta arahan dari Direksi atas pelaksanaan Stress
Test Risiko Likuiditas yang diwujudkan dalam pemberian persetujuan dan tanggapan terhadap Laporan Stress Test Risiko Likuiditas.
Liquidity Stress Testing is used to measure the Bank’s resilience and ability to meet liquidity needs under crisis conditions using specific
stress scenarios (bank-specific scenarios) and market-wide stress scenarios (general market stress scenario). Technical Guidelines exist for
conducting liquidity stress tests, along with Board of Directors’ directives regarding stress test execution, manifested through approval and
feedback on Liquidity Stress Test Reports.
Garis Besar Rencana Pendanaan Mendesak Bank
5.
Overview of the Bank’s Contingency Funding Plan
Dalam rangka pengendalian likuiditas dalam kondisi krisis, Bank memantau secara continue mengenai kondisi likuiditas Bank yang dilakukan
oleh Departemen yang membawahi fungsi market & liquidity risk management. Apabila kondisi likuiditas Bank berada dalam kondisi krisis,
maka Bank akan mengaktifkan Rencana Pendanaan Darurat. Rencana Pendanaan Darurat berisikan langkah-langkah yang harus dilakukan
oleh Bank dalam rangka mengantisipasi dan menghadapai perubahan kondisi likuiditas sehingga Bank dapat tetap memenuhi setiap kewajiban
finansial yang sudah diperjanjikan secara tepat waku dan menjaga kelangsungan proses bisnis Bank.
In order to control liquidity during a crisis, the Bank continuously monitors its liquidity conditions through the department overseeing market
and liquidity risk management functions. If the Bank’s liquidity position reaches a crisis level, the Bank will activate the Contingency Funding
Plan. The contingency funding plan contains the steps the Bank must take to anticipate and respond to changes in liquidity conditions,
ensuring the Bank can continue to meet all financial obligations on time and maintain the continuity of its business operations.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Risiko Operasional - Pengungkapan Operational Risk – General Qualitative
Kualitatif Umum Disclosure
Risiko Operasional merupakan risiko yang timbul Operational Risk is the risk arising from the inadequacy
akibat ketidakcukupan dan/atau tidak berfungsinya and/or failure of internal processes, human error,
proses internal, kesalahan manusia, kegagalan sistem, system failures, and external events that may impact
serta kejadian eksternal yang dapat mempengaruhi the Bank’s operations. The Bank has an operational
operasional Bank. Bank memiliki organisasi manajemen risk management organization consisting of the Risk
risiko operasional terdiri dari fungsi Satuan Kerja Management Work Unit (SKMR), Compliance Unit,
Manajemen Risiko, Satuan Kerja Kepatuhan, Satuan Quality Assurance, Personal Data Protection Unit, and
Kerja Quality Assurance, Personal Data Protection dan Internal Audit Unit, all of which operate independently
Satuan Kerja Audit Internal yang independen terhadap from business and operational units.
unit bisnis maupun unit operasional.
Pengelolaan Manajemen Risiko Operasional dilakukan Operational Risk Management is conducted through 4
melalui 4 (empat) tahapan sebagai berikut: (four) stages as follows:
1. Identifikasi risiko yang secara inheren ada pada 1. Risk Identification which is inherently present in a
suatu produk dan/atau layanan serta proses yang product and/or service and process that is carried
dilakukan dengan mempertimbangkan faktor out by considering internal and external factors,
internal dan eksternal termasuk mengidentifikasi including identifying the controls that will be used
kontrol yang akan digunakan untuk mitigasi. for mitigation.
Saat ini Bank sedang mengembangkan beberapa The Bank is currently developing several tools
tools atau perangkat dalam SHINE Project untuk within SHINE Project to implement operational risk
menerapkan manajemen risiko operasional, yaitu: management, as follows:
a. Risk Control Self Assessment (RCSA) a. Risk Control Self-Assessment (RCSA)
Risk issues dan controls yang akan Risk issues and controls that will be used to
dipergunakan untuk mengidentifikasi potensi identify potential control weakness as early as
kelemahan pengendalian sedini mungkin dan possible and minimize residual risk by taking
menjaga tingkatan risiko residual seminimal necessary mitigation actions before the risk
mungkin dengan mengambil tindakan yang occurs. This aims to minimize the impact
diperlukan untuk mitigasi sebelum risiko of inherent risks on the Bank’s activities.
terjadi. Hal ini dilakukan dengan tujuan Identification is carried out through self-
dapat meminimalisir dampak dari risiko yang assessments conducted by the risk-taking
melekat pada aktivitas Bank. Identifikasi unit (RTU) within a predetermined period.
dilakukan dengan cara penilaian mandiri (self-
assessment) yang dilakukan oleh risk taking
unit (RTU) pada periode yang telah ditetapkan.
b. Loss Event Database (LED) b. Loss Event Database (LED)
Database insiden risiko operasional yang akan A database of operational risk incidents that
dicatat secara application based dengan tujuan will be recorded on an application-based
untuk menginventaris data kerugian/potensi manner to make an inventory of data on losses/
kerugian risiko operasional, kepatuhan, hukum potential losses from operational, compliance,
dan lainnya yang dialami Bank. Hasil inputan legal, and other risks experienced by the Bank.
tersebut akan dijadikan sebagai langkah The resulting input will be used to mitigate risk
mitigasi atas pengelolaan risiko dan dilakukan management, and reporting will be conducted
reporting berdasarkan inputan insiden risiko. based on the risk incident input.
c. Key Risk Indicator (KRI) c. Key Risk Indicators (KRI)
Indikator-indikator yang merupakan petunjuk Indicators that provide early indications of
awal timbulnya potensi terjadinya risiko the potential for major risks, particularly those
utama, khususnya yang berkaitan dengan related to operational risk. Key Risk Indicators
risiko operasional. Key Risk Indicator bertujuan aim to encourage the Bank to monitor and
mendorong Bank untuk dapat memantau dan predict operational risk exposure and identify
memprediksi eksposur risiko operasional, dan changes in operational risk profiles.
mengidentifikasikan perubahan profil risiko
operasional.
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Manajemen Risiko Risk Management
2. Pengukuran risiko operasional dilakukan 2. Operational Risk Measurement is conducted based
berdasarkan data hasil identifikasi risiko, antara on data obtained from risk identification, including:
lain:
a. Top highrisk issue berdasarkan Risk and a. Top high-risk issues based on the Risk and
Control Self Assessment (RCSA). Control Self-Assessment (RCSA).
b. Kejadian kerugian (Loss Event) dengan b. Loss Events by considering the frequency and
memperhitungkan frekuensi dan dampak dari impact of activities that may affect the Bank’s
aktivitas yang dapat mempengaruhi kerugian losses.
pada Bank.
c. Penilaian risiko atas rencana produk dan/ c. Risk Assessment on planned new products
atau layanan baru dan/atau pengembangan and/or services and/or their development, or
ataupun evaluasi atas produk dan/atau evaluation of newly launched products and/or
layanan baru yang telah diluncurkan. services.
d. Self-Assessment terhadap tingkat kesehatan d. Self-Assessment of the Bank’s soundness
Bank dengan membuat laporan Profil Risiko level by preparing the Bank Risk Profile report.
Bank.
e. Perhitungan kecukupan modal untuk risiko e. Operational Risk Capital Calculation for
operasional (regulatory capital charge) the capital adequacy for operational risk
menggunakan Standard Approach (SA) dalam (regulatory capital charge) using the Standard
rangka menghitung Aktiva Tertimbang Menurut Approach (SA) to determine Risk-Weighted
Risiko (ATMR) untuk risiko operasional. Assets (RWA) for operational risk.
3. Pemantauan atas risiko yang telah diidentifikasi 3. Monitoring the risks that have been identified
dan diukur terhadap potensi terjadinya dilakukan and measured for their potential occurrence is
setiap waktu dalam unit kerja masing-masing conducted continuously within each work unit in
sesuai ketentuan yang berlaku. Termasuk juga accordance with applicable regulations. This also
pemantauan atas indikator-indikator atau early includes monitoring of indicators, early warning
warning system atau perangkat/pelaporan yang systems, or existing reporting tools. Operational
ada. Pemantauan risiko operasional antara lain risk monitoring includes the following:
sebagai berikut:
a. Fungsi pemantauan beberapa Key Indicators a. Monitoring function of several Key Indicators
untuk memastikan kesesuaian dengan Risk to ensure compliance with Risk Appetite and
Appetite dan mengetahui potensi peningkatan to identify potential increase in risk that may
risiko yang mungkin terjadi. occur.
b. Melakukan analisis risiko operasional b. Conducting operational risk analysis on:
mengenai: Human Capital, IT Sistem error, Human Capital, IT system errors, customer
Pengaduan Nasabah, Kasus Fraud, Akun complaints, fraud cases, dormant accounts,
Dorman, Operational Loss Data, Kompleksitas operational loss data, business process
proses bisnis dan keragaman produk Bank, complexity and diversity of the Bank’s
Corporate Action, Pengembangan bisnis products, corporate actions, development of
Bank baru, dan Kejadian external yang new banking business, and external events
mempengaruhi kegiatan operasional Bank. that affect the Bank’s operational activities.
4. Pengendalian risiko operasional maupun mitigasi 4. Operational risk control and risk mitigation based
risiko berdasarkan besaran potensi risiko atas on the magnitude of potential risk in operational
aktivitas operasional, akan dilakukan antara lain activities will be carried out, among others, in the
atas hal-hal sebagai berikut: following areas:
a. Pelaksanaan Manajemen Risiko terkait rencana a. Top high-risk issues based on Risk and Control
penyelenggaraan produk dan/atau layanan Self Assessment (RCSA) through Product Risk
melalui Product Risk Assessment. Assessment.
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b. Pengendalian risiko operasional dengan b. Operational risk control through the issuance
menerbitkan suatu kajian/opini setelah of assessments/opinions after reviewing
melakukan review terkait kebijakan, prosedur, policies, procedures, cooperation agreements,
perjanjian kerjasama, isu terkait operasional, operational issues, plans for product and/or
rencana penyelenggaraan produk dan/atau service provision, and Information Technology.
layanan, dan Teknologi Informasi.
c. Penerapan Control Self Assessment oleh RTU c. Implementation of Control Self Assessment
Observasi yang dilakukan oleh Satuan Kerja by RTU Observation conducted by the Quality
Quality Assurance. Assurance Work Unit.
d. Memiliki beberapa ketentuan (prosedur) yang d. Having several provisions (procedures) that
berfungsi untuk memitigasi risiko operasional function to mitigate operational risks, including
termasuk Business Continuity Management Business Continuity Management (BCM).
(BCM).
e. Kualitas laporan Sistem Layanan Informasi e. Quality of reports from the Financial Services
Keuangan (SLIK). Information System (SLIK).
f. Pelaksanaan Komite Support Manajemen f. Implementation of the Risk Management
Risiko terkait produk dan aktivitas baru. Support Committee related to new products
g. Pengendalian risiko operasional dengan and activities.
menerbitkan suatu kajian/opini setelah g. Operational risk control through the issuance
melakukan review terkait kebijakan, prosedur, of assessments/opinions after reviewing
aktivitas baru, perjanjian kerjasama, produk, policies, procedures, new activities,
dan Teknologi Informasi. cooperation agreements, products, and
Information Technology.
h. Pengendalian risiko operasional termasuk h. Operational risk control, including legal,
risiko hukum, kepatuhan, stratejik, dan risiko compliance, strategic, and reputational risks,
reputasi berdasarkan data profil risiko bank. based on the bank’s risk profile data.
i. Kontrol setiap aktivitas operasional dengan i. Control of every operational activity through
penerapan Control Self-Assessment oleh RTU. the application of Control Self-Assessment by
the RTU.
j. Peningkatan risk awareness kepada seluruh j. Enhancement of risk awareness across all
lapisan organisasi perusahaan. levels of the company’s organization.
k. Hasil evaluasi dari Forum Pengendalian k. Results of evaluations from the Internal Control
Internal. Forum.
l. Menerapkan prinsip three lines of defense, l. Applying the three lines of defense principle,
dimana risk taking unit merupakan fungsi first where the risk-taking unit serves as the first
line yang melakukan pengelolaan risiko secara line, managing risks directly, the second line
langsung, fungsi second line dilakukan oleh is carried out by the risk management work
satuan kerja manajemen risiko, sedangkan unit, and the third line is carried out by the
fungsi third line dilakukan oleh satuan kerja internal audit unit to provide assurance on
audit internal untuk melakukan assurance atas the comprehensive implementation of risk
penerapan kebijakan manajemen risiko secara management policies within the KB Bank.
menyeluruh yang dilaksanakan pada KB Bank.
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Risiko Hukum - Pengungkapan Legal Risk - General Qualitative
Kualitatif Umum Disclosure
Risiko Hukum merupakan risiko yang timbul akibat Risiko Hukum merupakan risiko yang timbul akibat
tuntutan hukum dan/atau kelemahan aspek yuridis. tuntutan hukum dan/atau kelemahan aspek yuridis.
Risiko ini dapat bersumber dari kelemahan perikatan Risiko ini dapat bersumber dari kelemahan perikatan
yang dilakukan oleh Bank, pelanggaran ketentuan yang dilakukan oleh Bank, pelanggaran ketentuan
dalam pelaksanaan kegiatan bisnis dan operasional dalam pelaksanaan kegiatan bisnis dan operasional
Perusahaan, ketiadaan dan/atau perubahan peraturan Perusahaan, ketiadaan dan/atau perubahan peraturan
perundang-undangan yang mengakibatkan transaksi perundang-undangan yang mengakibatkan transaksi
yang telah dilakukan menjadi tidak sesuai dengan yang telah dilakukan menjadi tidak sesuai dengan
ketentuan yang berlaku, ketidaklengkapan atau ketentuan yang berlaku, ketidaklengkapan atau
kelemahan dokumentasi hukum, ketidakpatuhan kelemahan dokumentasi hukum, ketidakpatuhan
terhadap ketentuan regulator, potensi sanksi terhadap ketentuan regulator, potensi sanksi
administratif atau penegakan hukum oleh otoritas yang administratif atau penegakan hukum oleh otoritas yang
berwenang, serta proses litigasi yang melibatkan Bank berwenang, serta proses litigasi yang melibatkan Bank
dengan pihak ketiga. dengan pihak ketiga.
Identifikasi risiko hukum dilakukan pada seluruh Identifikasi risiko hukum dilakukan pada seluruh
aktivitas fungsional Bank termasuk identifikasi aktivitas fungsional Bank termasuk identifikasi
kemungkinan adanya risiko hukum yang ditimbulkan kemungkinan adanya risiko hukum yang ditimbulkan
oleh rencana penyelenggaraan produk dan/atau oleh rencana penyelenggaraan produk dan/atau
layanan, perjanjian Bank dengan nasabah, debitor/ layanan, perjanjian Bank dengan nasabah, debitor/
pihak ketiga lainnya, strategi penanganan kasus pihak ketiga lainnya, strategi penanganan kasus
hukum, dan kegiatan operasional dan bisnis Bank hukum, dan kegiatan operasional dan bisnis Bank
lainnya. Secara organisasi Perusahaan manajemen lainnya. Secara organisasi Perusahaan manajemen
risiko hukum terdapat pada fungsi legal yang ada di risiko hukum terdapat pada fungsi legal yang ada di
Kantor Pusat dan Cabang untuk memitigasi potensi Kantor Pusat dan Cabang untuk memitigasi potensi
atau Risiko Hukum yang melekat pada aktivitas Bank, atau Risiko Hukum yang melekat pada aktivitas Bank,
serta melakukan koordinasi dengan Divisi Hukum serta melakukan koordinasi dengan Divisi Hukum
Perusahaan, Departemen Credit Investigation & Legal Perusahaan, Departemen Credit Investigation & Legal
dalam hal terkait hukum perkreditan, serta pihak dalam hal terkait hukum perkreditan, serta pihak
eksternal dalam penyelesaian permasalahan hukum eksternal dalam penyelesaian permasalahan hukum
khususnya atas gugatan dan somasi terhadap atau khususnya atas gugatan dan somasi terhadap atau
melibatkan Bank, serta memberikan legal advisory atas melibatkan Bank, serta memberikan legal advisory atas
pengembangan produk dan aktivitas bisnis Bank guna pengembangan produk dan aktivitas bisnis Bank guna
memitigasi risiko hukum secara preventif, identifikasi memitigasi risiko hukum secara preventif, identifikasi
dini atas potensi risiko hukum melalui review terhadap dini atas potensi risiko hukum melalui review terhadap
kebijakan internal, dokumen perjanjian, serta aktivitas kebijakan internal, dokumen perjanjian, serta aktivitas
bisnis yang berpotensi menimbulkan implikasi hukum bisnis yang berpotensi menimbulkan implikasi hukum
bagi Bank, serta memonitor dan menganalisis perkara bagi Bank, serta serta memonitor dan menganalisis
yang dihadapi oleh Perusahaan yang sedang dalam perkara yang dihadapi oleh Perusahaan yang sedang
proses pengadilan. dalam proses pengadilan.
Pengukuran dan pemantauan risiko hukum dilakukan Pengukuran dan pemantauan risiko hukum dilakukan
antara lain melalui perhitungan risiko berdasarkan antara lain melalui perhitungan risiko berdasarkan
nominal potential loss, setiap kasus yang dihadapi nominal potential loss, setiap kasus yang dihadapi
Bank khususnya kerugian yang dihadapi Bank Bank khususnya kerugian yang dihadapi Bank
berupa hukuman pembayaran ganti rugi yang harus berupa hukuman pembayaran ganti rugi yang harus
ditanggung oleh Bank berdasarkan suatu putusan yang ditanggung oleh Bank berdasarkan suatu putusan yang
telah berkekuatan hukum tetap (Inkracht), monitoring telah berkekuatan hukum tetap (Inkracht), monitoring
update penanganan kasus hukum, pemantauan biaya update penanganan kasus hukum, pemantauan biaya
penanganan kasus hukum, dan pengukuran lain melalui penanganan kasus hukum, dan pengukuran lain melalui
parameter profil risiko hukum. Pengendalian risiko parameter profil risiko hukum. Pengendalian risiko
hukum dilakukan dengan menerbitkan suatu kajian dan/ hukum dilakukan dengan menerbitkan suatu kajian dan/
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atau opini setelah melakukan review terkait kebijakan, atau opini setelah melakukan review terkait kebijakan,
prosedur, perjanjian kerjasama, isu operasional serta prosedur, perjanjian kerjasama, isu operasional serta
isu hukum yang terjadi karena kegiatan bisnis dan isu hukum yang terjadi karena kegiatan bisnis dan
operasional Bank. operasional Bank.
Risiko Reputasi - Pengungkapan Reputational Risk - General Qualitative
Kualitatif Umum Disclosure
Risiko reputasi merupakan risiko yang timbul Reputational risk is the risk arising from a decline
akibat menurunnya tingkat kepercayaan pemangku in stakeholder trust due to negative perceptions
kepentingan yang bersumber dari persepsi negatif of KB Bank, including events that may damage the
terhadap KB Bank, antara lain yang disebabkan oleh Bank’s reputation, such as negative media coverage,
kejadian-kejadian yang dapat merugikan reputasi violations of business ethics, customer complaints,
Bank, misalnya pemberitaan negatif di media masa, and other factors that may trigger reputational risk,
pelanggaran etika bisnis, keluhan nasabah, serta hal such as weaknesses in governance, corporate culture,
lain yang dapat menyebabkan risiko reputasi, seperti and the Bank’s business practices. Reputational risk is
kelemahan tata kelola, budaya perusahaan, dan managed through monitoring, supervision, handling,
praktik bisnis Bank. Risiko reputasi dikelola melalui and resolution mechanisms that are coordinated and
mekanisme monitoring, pengawasan, penanganan, supported by the relevant departments, in accordance
dan penyelesaian yang dikoordinasikan serta didukung with internal regulations and applicable laws and
oleh bagian terkait dengan mengacu pada ketentuan regulations.
internal dan perundang-undangan yang berlaku.
Identifikasi risiko reputasi dilakukan secara berkala Reputational risk identification is conducted periodically
sesuai dengan pengalaman kerugian di masa lalu yang based on past loss experiences caused by reputational
disebabkan oleh risiko reputasi. Penilaian risiko reputasi risk. Reputational risk assessment is performed
dilakukan secara kualitatif antara lain bersumber dari qualitatively, including sources such as negative
pemberitaan negatif yang muncul dari masyarakat/ publicity from the public/customers and customer
nasabah dan keluhan nasabah. Untuk memastikan complaints. To ensure reputational risk control, the
pengendalian risiko reputasi, Bank telah melakukan Bank has taken the following measures:
langkah-langkah antara lain sebagai berikut:
1. Pemantauan terhadap penanganan frekuensi dan 1. Monitoring the handling of the frequency and
materialitas berita dan komentar negatif terhadap materiality of negative news and comments about
Bank pada media massa, media sosial dan media the Bank in mass media, social media, and other
online lainnya. online media.
2. Pemantauan terhadap kredibilitas dan kejadian lain 2. Monitoring the credibility and other events
yang mempengaruhi reputasi Bank. affecting the Bank’s reputation.
3. Pemantauan secara berkala terkait frekuensi dan 3. Periodically monitoring the frequency and
materialitas penanganan dan penyelesaian keluhan materiality of handling and resolving customer
nasabah. complaints.
4. Penggunaan Complaint Tracking System (CTS) 4. Using the Complaint Tracking System (CTS) to
untuk mengelola penyelesaian keluhan nasabah. manage the resolution of customer complaints.
5. Penerapan Service Level Agreement (SLA) untuk 5. Implementing Service Level Agreements (SLA)
memastikan standar waktu penyelesaian keluhan to ensure standard resolution times for customer
nasabah. complaints.
6. Secara berkelanjutan melaksanakan pelatihan 6. Continuously conducting employee training to
karyawan untuk dapat meningkatkan kualitas improve service quality.
pelayanan.
Dalam rangka monitoring dan pengendalian risiko In monitoring and controlling reputational risk, the Bank
reputasi, Bank melakukan evaluasi atas pelaksanaan evaluates the implementation of risk management
manajemen risiko terkait risiko reputasi meliputi kajian related to reputational risk, including reviewing the root
terhadap root cause timbulnya risiko reputasi, evaluasi causes of reputational risk, evaluating the handling of
terhadap pelaksanaan pengelolaan/handling keluhan, complaints, customer grievances, and negative media
pengaduan nasabah dan pemberitaan negatif di media coverage.
masa.
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Sebagai lembaga jasa keuangan, KB Bank membutuhkan As a financial services institution, KB Bank requires
citra dan publikasi yang baik mengenai kegiatan usaha a positive image and publicity regarding its business
dan kinerja. Perusahaan selalu menjaga reputasinya activities and performance. The Company consistently
pada level yang terbaik untuk memberikan produk dan maintains its reputation at the highest level to provide
layanan kepada nasabahnya. Kegagalan Perusahaan products and services to its customers. Failure
dalam menjaga reputasinya dapat menimbulkan to maintain its reputation may generate negative
persepsi negatif terhadap Perusahaan. Hal ini dapat perceptions of the Company, potentially leading to a
menyebabkan hilangnya kepercayaan nasabah dan loss of customer trust, which would directly impact a
akan berdampak langsung terhadap penurunan decrease in the customer base and, ultimately, result
jumlah nasabah yang akhirnya memberikan dampak in a decline in the Company’s revenue and business
pada penurunan pendapatan dan volume aktivitas activity volume.
Perusahaan.
Risiko Stratejik - Pengungkapan Strategic Risk - General Qualitative
Kualitatif Umum Disclosure
Risiko Stratejik merupakan risiko yang timbul Strategic risk is the risk arising from inaccuracies
akibat ketidaktepatan dalam pengambilan dan/atau in making and/or implementing strategic decisions,
pelaksanaan keputusan stratejik, serta kegagalan as well as the Bank’s failure to anticipate changes in
Bank dalam mengantisipasi perubahan lingkungan the business environment. Strategic risk is controlled
bisnis. Pengendalian risiko stratejik dilakukan melalui through monitoring the Bank’s position both within the
monitoring posisi Bank baik di industri perbankan maupun banking industry and among peer groups, tracking
di antara kelompok sejawat (peer group), pemantauan the achievement of target realization against the
pencapaian realisasi terhadap target Rencana Bisnis Bank’s Business Plan, and other measurements using
Bank, serta pengukuran lainnya menggunakan strategic risk profile parameters. This is followed by
parameter profil risiko stratejik, dilanjutkan dengan mitigation of the factors causing failure and monitoring
mitigasi atas faktor penyebab kegagalan serta developments in macroeconomic conditions that may
pelaksanaan monitoring atas perkembangan kondisi impact the Bank’s business. Monitoring of budget
makro ekonomi yang kemungkinan dapat berdampak (business plan) realization is also carried out and
pada bisnis Bank. Kemudian monitoring pencapaian followed by mitigation of failure causes, along with
realisasi atas anggaran (rencana bisnis) dan dilanjutkan ongoing monitoring of macroeconomic developments
dengan mitigasi atas faktor penyebab kegagalan, serta that could affect the Bank’s business.
pelaksanaan monitoring atas perkembangan kondisi
makro ekonomi yang kemungkinan dapat berdampak
pada bisnis Bank.
Organisasi manajemen risiko stratejik tertera dalam The strategic risk management organization is
Surat Keputusan Nomor 044 Tahun 2025 tentang stated in Decision Letter Number 044 of 2025 on the
Struktur Organisasi PT Bank KB Indonesia Tbk tanggal Organizational Structure of PT Bank KB Indonesia
21 November 2025 sebagai bagian dari transformasi Tbk dated November 21, 2025, as part of the Bank’s
dan pertumbuhan bisnis Bank, termasuk melalui business transformation and growth, including through
pembentukan Grup Wholesale guna reposisi bisnis the formation of Wholesale Group to reposition the
yang lebih tepat sasaran serta optimalisasi fungsi business more precisely and optimize the treasury
treasury untuk meningkatkan efisiensi pengelolaan function to increase the efficiency of liquidity and
likuiditas dan risiko keuangan. financial risk management.
Proses identifikasi, pengukuran, pemantauan The process of identifying, measuring, monitoring,
dan pengendalian risiko stratejik dilakukan oleh and controlling Strategic Risk is carried out by the
Departemen yang memiliki fungsi stratejik serta Department responsible for strategic functions, in
bekerja sama dengan Satuan Kerja Manajemen Risiko collaboration with the Risk Management Work Unit
dan Departmen yang membawahi fungsi Perencanaan and the Department overseeing the Financial Planning
Keuangan. Selain itu dalam rangka peningkatan fungsi function. In addition, to strengthen the Human Capital
Human Capital, Bank telah memiliki Departemen yang function, the Bank has established Department
membawahi fungsi Talent Acquisition guna mendukung overseeing Talent Acquisition to support the Bank’s
proses sustainable transformasi Bank. sustainable transformation process.
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KB Bank mengidentifikasi dan menatausahakan deviasi KB Bank identifies and manages deviations or
atau penyimpangan sebagai akibat tidak terealisasinya variances arising from the non-fulfillment or ineffective
atau tidak efektifnya pelaksanaan strategi usaha implementation of business strategies or business
maupun rencana bisnis yang telah ditetapkan terutama plans, particularly those that have a significant impact
yang berdampak signifikan terhadap permodalan bank. on the Bank’s capital. Furthermore, the KB Bank
Selain itu, KB Bank melakukan analisis risiko stratejik conducts strategic risk analysis on strategies that
terhadap strategi yang membutuhkan sumber daya require substantial resources and/or are high-risk,
dan/atau yang berisiko tinggi, seperti strategi masuk such as market entry strategies, acquisition strategies,
ke pangsa pasar baru, strategi akuisisi, atau strategi or diversification strategies in the form of products and
diversifikasi dalam bentuk produk dan jasa. services.
Selain itu, dilakukan juga identifikasi dan analisa risiko Furthermore, adequate identification and analysis of
secara memadai atas setiap aksi korporasi yang risks are also conducted for each corporate action
dijalankan (seperti misalnya penjualan asset, penerbitan undertaken (such as asset sales, sub-loan issuance,
sub-loan, penyertaan modal kepada perusahaan anak, equity participation in subsidiaries, and others). This
dan lainnya). Hal ini untuk memastikan dampak risiko ensures that the risks arising from corporate actions
yang terjadi akibat aksi korporasi telah diterima dan are accepted and aligned with the level of risk to be
sesuai dengan tingkat risiko yang akan diambil (risk taken (risk appetite).
appetite).
Risiko Kepatuhan - Pengungkapan Compliance Risk - General Qualitative
Kualitatif Umum Disclosure
Risiko kepatuhan merupakan risiko yang timbul akibat Compliance risk is the risk arising from the Bank’s failure
Bank tidak memenuhi dan/atau tidak melaksanakan to comply with and/or implement internal regulations,
ketentuan internal, peraturan perundang-undangan, laws and regulations, and applicable provisions. The
serta ketentuan yang berlaku. Organisasi manajemen compliance risk management organization consists
risiko kepatuhan terdiri dari Departemen Kebijakan of the Compliance & Governance Policy Department,
Kepatuhan & Tata Kelola, Departemen Quality Quality Assurance Department, and Anti-Money
Assurance, dan Departemen Anti Money Laundering. Laundering Department. Furthermore, to strengthen
Selain itu dalam rangka memperkuat fungsi kepatuhan the compliance function, a Compliance Development
telah dibentuk Unit Pengembangan Kepatuhan. Setiap Unit has been established. Each function has policies
fungsi memiliki kebijakan dan prosedur yang mengatur and procedures that define limits of authority over its
batasan kewenangan atas aktivitas. activities.
Organisasi Manajemen Risiko Kepatuhan cukup The Compliance Risk Management organization
memadai tercermin dalam kejelasan wewenang dan is considered adequate, reflected in the clarity of
tanggung jawab dan didukung dengan fungsi Satuan authority and responsibilities and supported by the
Kerja Manajemen Risiko. Pada praktiknya risiko Risk Management Work Unit. In practice, compliance
kepatuhan melekat pada risiko Bank yang terkait pada risk is inherent in the Bank’s risks related to laws
peraturan perundang-undangan, ketentuan kehati- and regulations, prudential requirements, and other
hatian dan ketentuan lain yang berlaku, antara lain applicable provisions, including but not limited to:
namun tidak terbatas pada:
1. Risiko kredit terkait dengan ketentuan Kualitas 1. Credit risk related to Asset Quality provisions, net
Aset, NPL net, Cadangan Kerugian Penurunan Nilai NPL, Allowance for Impairment Losses (CKPN),
(CKPN), dan Batas Maksimum Pemberian Kredit and Legal Limit Lending (LLL).
(BMPK).
2. Risiko pasar terkait dengan ketentuan Posisi 2. Market risk related to the Net Open Position (NOP)
Devisa Neto (PDN). provisions.
3. Risiko likuiditas terkait dengan ketentuan Giro 3. Liquidity risk related to the Minimum Statutory
Wajib Minimum (GWM), Liquidity Coverage Ratio Reserves (GWM), Liquidity Coverage Ratio (LCR),
(LCR), dan Net Stable Funding Ratio (NSFR). and Net Stable Funding Ratio (NSFR) provisions.
4. Risiko operasional terkait pemenuhan ketentuan 4. Operational risk related to compliance with Know
terkait penerapan prinsip Know Your Customer Your Customer (KYC) requirements and Anti-
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(KYC) serta Anti Pencucian Uang dan Pencegahan Money Laundering and Counter-Terrorist Financing
Pendanaan Terorisme (APU dan PPT). (AML/CTF) regulations.
5. Kewajiban Pemenuhan Modal Minimum (KPMM) 5. Capital Adequacy Ratio (CAR) obligations for the
bagi Bank. Bank.
Identifikasi dan pengukuran risiko kepatuhan dilakukan Identification and measurement of compliance risk
secara berkala yang antara lain didasarkan pada are conducted periodically, based in part on past
pengalaman kerugian di masa lalu yang disebabkan loss experiences caused by compliance risk, through
oleh risiko kepatuhan melalui perhitungan risiko risk calculations using accounting loss data and
berdasarkan accounting loss data dan pengukuran lain other measurements using compliance risk profile
melalui parameter profil risiko kepatuhan. Dalam rangka parameters. In order to effectively monitor and control
pemantauan dan pengendalian risiko kepatuhan yang compliance risk, the Company, among other things,
efektif, Perusahaan antara lain melakukan: undertakes:
1. Pengumpulan pos-pos kerugian operasional secara 1. Regularly collecting operational loss items (daily,
berkala (harian, bulanan, triwulan, dan tahunan); monthly, quarterly, and annually);
2. Analisis dan review secara berkala terhadap faktor- 2. Periodically analyzing and reviewing the factors
faktor penyebab timbulnya risiko operasional dan causing operational risk and other risks, as well as
risiko-risiko lainnya serta kerugian yang dapat potential losses.
ditimbulkan.
Pemantauan dan pengendalian atas eksposur Monitoring and control of compliance risk exposure
risiko kepatuhan dilakukan oleh Satuan Kerja are carried out by the Risk Management Work Unit,
Manajemen Risiko, Satuan Kerja Kepatuhan serta Compliance Work Unit, and other implementing units
unit kerja pelaksana lainnya secara berkala dan on a periodic and continuous basis, using established
berkesinambungan dengan parameter-parameter parameters and limits. The unit responsible for
dan limitasi yang telah ditetapkan. Unit kerja yang compliance risk management prepares Compliance
membidangi manajemen risiko kepatuhan menyusun Risk Profile Reports periodically for monitoring and
Laporan Profil Risiko Kepatuhan secara berkala untuk controlling compliance risk exposure, including
keperluan pemantauan dan pengendalian eksposur identifying its causal factors, which are submitted to
risiko kepatuhan, termasuk identifikasi faktor-faktor the Risk Management Committee and the Board of
penyebabnya untuk disampaikan kepada komite Directors for joint evaluation.
manajemen risiko dan direksi sebagai bahan evaluasi
bersama.
Sistem dan prosedur back-up untuk mengantisipasi Backup systems and procedures to anticipate
terjadinya gangguan dalam proses pemantauan risiko disruptions in the risk monitoring process refer to the
merujuk pada Procedure Disaster Recovery Plan Disaster Recovery Plan (DRP) procedures for systems
(DRP) terhadap sistem dan prosedur akan dilakukan and processes, which are checked and reassessed
pengecekan serta penilaian kembali secara berkala. periodically. Monitoring and controlling compliance
Pemantauan dan pengendalian risiko kepatuhan dengan risk using internal models include the use of tools,
menggunakan model internal mencakup penggunaan early identification of changes in risk profiles caused
tools, identifikasi secara dini atas perubahan profil by potential or actual reductions in compliance risk,
risiko yang disebabkan oleh penurunan potensial with the resulting reports submitted periodically to the
maupun aktual dari risiko kepatuhan, serta laporan Board of Directors.
yang dihasilkan disampaikan secara berkala kepada
Direksi.
Apabila terjadi pelanggaran atas peraturan perundang- If there are violations of laws and regulations, and/or
undangan dan atau ketentuan-ketentuan yang berlaku, other applicable provisions, the potential risks include
maka risiko yang mungkin terjadi adalah sanksi bagi sanctions against the Company, which may take the
Perusahaan yang dapat berupa sanksi finansial form of financial penalties such as material fines, or
berbentuk denda material maupun sanksi non finansial non-financial sanctions such as written warnings,
berbentuk teguran tertulis, sanksi ketidaklayakan dan disqualification or incapacity of the Company’s
ketidakmampuan bagi manajemen Perusahaan ataupun management, or suspension of the Company’s business
pembekuan kegiatan usaha Perseroan. activities.
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Komitmen Penerapan Tata Kelola
Perusahaan yang Baik
Commitment to the Implementation of Good Corporate Governance
Penerapan prinsip Tata Kelola Perusahaan yang Baik The implementation of Good Corporate Governance
(Good Corporate Governance/GCG) merupakan (GCG) principles is the main foundation for maintaining
fondasi utama dalam menjaga keberlanjutan, the sustainability, integrity, and credibility of KB Bank.
integritas, serta kredibilitas KB Bank. Di tengah Amid the dynamic and continuously evolving national
dinamika industri perbankan nasional yang terus banking industry, the Bank remains committed to
berkembang, Bank senantiasa berkomitmen untuk upholding transparency, accountability, responsibility,
mengedepankan transparansi, akuntabilitas, tanggung independence, and fairness in every aspect of its
jawab, independensi, serta keadilan dalam setiap operations and decision-making processes. These
aspek operasional dan pengambilan keputusan. principles serve not only as ethical guidelines but
Prinsip-prinsip tersebut tidak hanya menjadi panduan also as strategic instruments in building the trust
etis, tetapi juga instrumen strategis dalam membangun of shareholders, customers, regulators, and other
kepercayaan pemegang saham, nasabah, regulator, stakeholders.
dan pemangku kepentingan lainnya.
Sepanjang tahun 2025, KB Bank terus memperkuat Throughout 2025, KB Bank continued to strengthen
penerapan GCG melalui berbagai inisiatif dan its GCG implementation through various initiatives
kebijakan yang terintegrasi dengan rencana strategis and policies integrated into the Bank’s strategic plan.
Bank. Proses pengawasan dan pengendalian internal Supervisory and internal control processes were
ditingkatkan guna memastikan penerapan prinsip improved to ensure the consistent application of
kehati-hatian dalam bisnis perbankan, sejalan dengan prudential banking principles, in line with the regulations
ketentuan Otoritas Jasa Keuangan (OJK) serta praktik of the Financial Services Authority (OJK) and industry
terbaik industri. Selain itu, fungsi Dewan Komisaris best practices. In addition, the roles of the Board of
dan Direksi dijalankan secara optimal untuk menjaga Commissioners and the Board of Directors were carried
keseimbangan antara aspek komersial dan kepatuhan out optimally to maintain a balance between commercial
terhadap regulasi, mencerminkan komitmen Bank objectives and regulatory compliance, reflecting the
dalam menciptakan nilai yang berkelanjutan. Bank’s commitment to creating sustainable value.
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Komitmen ini juga diwujudkan melalui budaya This commitment is also realized through the Bank’s
perusahaan yang menekankan Integrity, Competent, corporate culture, which emphasizes Integrity,
Care, Accountable, dan Never Give Up (ICCAN). KB Competence, Care, Accountable, and Never Give
Bank senantiasa mendorong seluruh insan Bank untuk Up (ICCAN). KB Bank continuously encourages all
menjadikan nilai-nilai GCG sebagai pedoman dalam employees to uphold GCG values as guiding principles
menjalankan tugas dan tanggung jawab sehari-hari. in carrying out their daily duties and responsibilities.
Dengan demikian, penerapan tata kelola perusahaan Thus, the implementation of good corporate
yang baik tidak hanya menjadi kewajiban normatif, governance is not merely a normative obligation, but
tetapi juga bagian dari upaya strategis KB Bank dalam also part of KB Bank's strategic efforts to strengthen
memperkuat ketahanan bisnis, menjaga reputasi, business resilience, maintain its reputation, and
serta mendukung pencapaian visi yaitu menjadi mitra support the achievement of its vision to become a
terpercaya bagi seluruh pemangku kepentingan, trusted partner for all stakeholders, a leading financial
lembaga keuangan yang terkemuka di Indonesia dan institution in Indonesia, and the top choice for the best
menjadi pilihan utama bagi talenta terbaik. talent.
Dasar Penerapan Tata Kelola Basis for Implementing Corporate
Perusahaan Governance
Dasar penerapan GCG di KB Bank merujuk pada The basis for GCG implementation at KB Bank refers to
peraturan Undang-Undang dan ketentuan-ketentuan the prevailing laws and regulations as well as provisions
yang berlaku di industri perbankan, mencakup antara applicable to the banking industry, including but not
lain: limited to the following:
Undang-Undang: Laws:
1. Undang-Undang Republik Indonesia No. 10 tahun 1. Law of the Republic of Indonesia No. 10 of 1998 on
1998 tentang Perubahan atas Undang-Undang No. Amendments to Law No. 7 of 1992 on Banking; and
7 tahun 1992 tentang Perbankan; serta
2. Undang-Undang No. 40 tahun 2007 tentang 2. Law No. 40 of 2007 on Limited Liability Companies.
Perseroan Terbatas.
Peraturan OJK: OJK Regulations:
1. POJK No. 18/POJK.03/2014 tentang Penerapan 1. POJK No. 18/POJK.03/2014 on the Implementation
Tata Kelola Terintegrasi bagi Konglomerasi of Integrated Governance for Financial
Keuangan; Conglomeration;
2. POJK No. 33/POJK.04/2014 tentang Direksi dan 2. POJK No. 33/POJK.04/2014 on the Board of
Dewan Komisaris Emiten atau Perusahaan Publik; Directors and Board of Commissioners of Issuers
or Public Companies;
3. POJK No. 34/POJK.04/2014 tentang Komite 3. POJK No. 34/POJK.04/2014 on the Nomination
Nominasi dan Remunerasi Emiten atau Perusahaan and Remuneration Committee of Issuers or Public
Publik; Companies;
4. POJK No. 35/POJK.04/2014 tentang Sekretaris 4. POJK No. 35/POJK.04/2014 on the Corporate
Perusahaan Emiten atau Perusahaan Publik; Secretary of Issuers or Public Companies;
5. POJK No. 8/POJK.04/2015 tentang Situs Web 5. POJK No. 8/POJK.04/2015 on the Website of
Emiten atau Perusahaan Publik; Issuers or Public Companies;
6. POJK No. 21/POJK.04/2015 tanggal 16 November 6. POJK No. 21/POJK.04/2015 dated November
2015 tentang Penerapan Pedoman Tata Kelola 16, 2015, on the Implementation of Corporate
Perusahaan Terbuka; Governance Guidelines for Public Companies;
7. POJK No. 31/POJK.04/2015 tentang Keterbukaan 7. POJK No. 31/POJK.04/2015 on Disclosure of
atas Informasi atau Fakta Material oleh Emiten atau Material Information or Facts by Issuers or Public
Perusahaan Publik; Companies;
8. POJK No. 55/POJK.04/2015 tentang Pembentukan 8. POJK No. 55/POJK.04/2015 on the Establishment
& Pedoman Pelaksanaan Kerja Komite Audit; & Guidelines for the Work Implementation of the
Audit Committee;
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9. POJK No. 56/POJK.04/2015 tentang Pembentukan 9. POJK No. 56/POJK.04/2015 on the Establishment
& Pedoman Piagam Unit Audit Internal; & Charter Guidelines of the Internal Audit Unit;
10. Peraturan Otoritas Jasa Keuangan No. 4/POJK.03/ 10. OJK Regulation No. 4/POJK.03/2016 on the
2016 tentang Penilaian Tingkat Kesehatan Bank Assessment of Commercial Bank Soundness Level;
Umum;
11. POJK No. 18/POJK.03/2016 tentang Penerapan 11. POJK No. 18/POJK.03/2016 on the Implementation
Manajemen Risiko Bagi Bank Umum; of Risk Management for Commercial Banks;
12. POJK No. 29/POJK.04/2016 tanggal 29 Juli 2016 12. POJK No. 29/POJK.04/2016 dated July 29, 2016, on
tentang Laporan Tahunan Emiten atau Perusahaan the Annual Report of Issuers or Public Companies;
Publik;
13. POJK No. 46/POJK.03/2017 tanggal 12 Juli 2017 13. POJK No. 46/POJK.03/2017 dated July 12, 2017, on
tentang Pelaksanaan Fungsi Kepatuhan Bank the Implementation of the Compliance Function of
Umum; Commercial Banks;
14. POJK No. 37/POJK.03/2019 tanggal 20 Desember 14. POJK No. 37/POJK.03/2019 dated December 20,
2019 tentang Transparansi dan Publikasi Laporan 2019, on Transparency and Publication of Bank
Bank; Reports;
15. POJK No. 15/POJK.04/2020 tanggal 21 April 2020 15. POJK No. 15/POJK.04/2020 dated April 21, 2020,
tentang Rencana dan Penyelenggaraan RUPS on the Planning and Conduct of the GMS of Public
Perusahaan Terbuka; Companies;
16. POJK No. 17 Tahun 2023 tentang Penerapan Tata 16. POJK No. 17 of 2023 on the Implementation of
Kelola bagi Bank Umum; Governance for Commercial Banks;
17. POJK No. 5 Tahun 2024 tentang Penetapan Status 17. POJK No. 5 of 2024 on the Determination of
Pengawasan dan Penanganan Permasalahan Bank Supervisory Status and Handling of Problems of
Umum; serta Commercial Banks; and
18. POJK No. 30 Tahun 2024 tentang Konglomerasi 18. POJK No. 30 of 2024 on Financial Conglomeration
Keuangan dan Perusahaan Induk Konglomerasi and Financial Conglomeration Holding Companies.
Keuangan.
Surat Edaran OJK: OJK Circular Letters:
1. SEOJK No. 15/SEOJK.03/2015 tanggal 25 Mei 2015 1. SEOJK No. 15/SEOJK.03/2015 dated May 25, 2015,
tentang Penerapan Tata Kelola Terintegrasi Bagi on the Implementation of Integrated Governance
Konglomerasi Keuangan; for Financial Conglomerates;
2. SEOJK No. 32/SEOJK.04/2015 tanggal 17 2. SEOJK No. 32/SEOJK.04/2015 dated November
November 2015 tentang Pedoman Tata Kelola 17, 2015, on Corporate Governance Guidelines for
Perusahaan Terbuka; Public Companies;
3. SEOJK No. 34/SEOJK.03/2016 tentang Penerapan 3. SEOJK No. 34/SEOJK.03/2016 on the Implementation
Manajemen Risiko Bagi Bank Umum; of Risk Management for Commercial Banks;
4. SEOJK No. 9/SEOJK.03/2020 tanggal 30 Juni 4. SEOJK No. 9/SEOJK.03/2020 dated June 30,
2020 tentang Transparansi dan Publikasi Laporan 2020, on Transparency and Publication of Reports
Bank Umum Konvensional berikut perubahannya; of Conventional Commercial Banks, including its
amendments;
5. SEOJK No. 16/SEOJK.04/2021 tanggal 29 Juni 5. SEOJK No. 16/SEOJK.04/2021 dated June 29,
2021 tentang Bentuk dan Isi Laporan Tahunan 2021, on the Form and Content of Annual Reports
Emiten atau Perusahaan Publik; serta of Issuers or Public Companies; and
6. SEOJK No. 14/SEOJK.03/2025 tanggal 24 Juni 6. SEOJK No. 14/SEOJK.03/2025 dated June 24,
2025 tentang Penerapan Tata Kelola Bagi Bank 2025, on the Implementation of Governance for
Umum. Commercial Banks.
Lainnya: Others:
1. Ketentuan lainnya yang terkait dengan Pasar 1. Other provisions related to the Capital Market and
Modal dan lainnya; other relevant regulations;
2. Pedoman Umum Governansi Korporat Indonesia, 2. General Guideline for Indonesian Corporate
Komite Nasional Kebijakan Governance; Governance issued by the National Committee on
Governance Policy;
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3. Anggaran Dasar KB Bank; dan 3. The Articles of Association of KB Bank; and
4. Kebijakan Tingkat Tinggi tentang Tata Kelola PT 4. High-Level Governance Policy of PT Bank KB
Bank KB Indonesia Tbk. Indonesia Tbk.
Penerapan Tata Kelola Secara Comprehensive Implementation of
Menyeluruh Corporate Governance
Dalam mendukung keberlanjutan usaha, KB Bank In supporting business sustainability, KB Bank places
juga menjadikan tata kelola perusahaan sebagai corporate governance as the primary foundation of
fondasi utama pengelolaan bisnis yang berkelanjutan. sustainable business management. This commitment
Komitmen tersebut diwujudkan melalui penyediaan is realized through the provision of the best
layanan terbaik bagi nasabah serta penerapan prinsip services to customers and the implementation of
governansi yang kuat guna menciptakan operasional strong governance principles to create transparent,
yang transparan, akuntabel, dan berintegritas. accountable, and integrity-driven operations.
Penerapan prinsip GCG yang dilakukan oleh KB Bank The implementation of GCG principles at KB Bank refers
mengacu pada Peraturan Otoritas Jasa Keuangan to the Regulation of the Financial Services Authority
Nomor 17 Tahun 2023 tentang Penerapan Tata Kelola Number 17 of 2023 on the Implementation of Governance
Bagi Bank Umum dan SEOJK No. 14/SEOJK.03/2025 for Commercial Banks and SEOJK No. 14/SEOJK.03/2025
tanggal 24 Juni 2025 tentang Penerapan Tata Kelola dated June 24, 2025, on the Implementation of Governance
Bagi Bank Umum. Prinsip ini diterapkan secara for Commercial Banks. These principles are applied
menyeluruh dalam budaya Bank, proses pengambilan comprehensively across the Bank’s culture, decision-
keputusan, serta keterbukaan informasi. making processes, and information disclosure practices.
Dengan tata kelola yang baik, KB Bank berupaya With good governance, KB Bank strives to strengthen
memperkuat stabilitas usaha, membangun hubungan business stability, build solid relationships with
yang solid dengan pemangku kepentingan, serta stakeholders, and maintain its reputation as a trusted
mempertahankan reputasi sebagai lembaga keuangan financial institution.
yang terpercaya.
KB Bank memiliki 5 (lima) prinsip dasar yang digunakan KB Bank has 5 (five) fundamental principles applied in the
dalam pelaksanaan Governansi yaitu Keterbukaan, implementation of Governance, namely Transparency,
Akuntabilitas, Tanggung Jawab, Independensi, dan Accountability, Responsibility, Independence, and
Kewajaran sebagaimana yang diatur dalam Kebijakan Fairness, as stipulated in the High-Level Governance
Tinggi tentang Tata Kelola, yang dijelaskan sebagai Policy, which are explained as follows:
berikut:
Definisi:
Bank berkewajiban dan berkomitmen untuk senantiasa menjaga keterbukaan dalam mengemukakan informasi yang
material dan relevan dalam melaksanakan proses pengambilan keputusan.
Penerapan di Lingkup Perusahaan:
Memiliki infrastruktur dan metode untuk berkomunikasi dengan seluruh pemangku kepentingan melalui komunikasi yang
efektif dan berkesinambungan. Serta pelaksanaan keterbukaan informasi secara akurat dan tepat waktu.
Keterbukaan
Transparency
Definition:
The Bank is obligated and committed to consistently maintaining transparency in disclosing material and relevant
information in carrying out the decision-making process.
Implementation within the Company:
Having the infrastructure and methods to communicate with all stakeholders through effective and continuous
communication. As well as implementing information disclosure accurately and in a timely manner.
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Definisi:
Kejelasan fungsi dan pelaksanaan pertanggungjawaban organ Bank sehingga pengelolaannya berjalan secara efektif.
Bank menetapkan tugas dan tanggung jawab pada masing-masing Dewan Komisaris, Direksi, serta jajaran di bawahnya
yang selaras dengan visi misi Bank.
Penerapan di Lingkup Perusahaan:
Segenap jajaran di KB Bank, mulai dari Komisaris, Direksi, Pejabat Eksekutif dan karyawan dalam melaksanakan tugas
wajib untuk mempertanggungjawabkan tindakan sesuai dengan garis kewenangan yang ditetapkan perseroan, dengan
meningkatkan aspek tata kelola melalui partisipasi pemangku kepentingan dengan mencakup semua aspek penting
dalam perusahaan.
Akuntabilitas
Accountability
Definition:
Clarity of functions and the implementation of accountability of the Bank’s organs so that its management operates
effectively. The Bank establishes duties and responsibilities for each member of the Board of Commissioners, the Board
of Directors, as well as personnel under them in alignment with the Bank’s vision and mission.
Implementation within the Company:
All personnel at KB Bank, including the Board of Commissioners, the Board of Directors, Executive Officers, and
employees, in carrying out their duties are required to be accountable for their actions in accordance with the lines
of authority established by the Company, by strengthening governance aspects through stakeholder engagement
encompassing all important aspects within the Company.
Definisi:
Bank senantiasa berkewajiban untuk memastikan kesesuaian pengelolaan Bank dengan peraturan perundang-undangan
dan prinsip pengelolaan Perusahaan yang sehat.
Penerapan di Lingkup Perusahaan:
Segenap jajaran di KB Bank, mulai dari Komisaris, Direksi, Pejabat Eksekutif dan karyawan dalam melaksanakan tugas
wajib mematuhi seluruh peraturan yang berlaku serta menjunjung kode etik perusahaan.
Tanggung Jawab
Responsibility Definition:
The Bank is always obligated to ensure that the management of the Bank is in compliance with prevailing laws and
regulations and the principles of sound corporate management.
Implementation within the Company:
All personnel at KB Bank, including the Board of Commissioners, the Board of Directors, Executive Officers, and
employees, in carrying out their duties are required to comply with all applicable regulations and uphold the Company’s
code of ethics.
Definisi:
Pengelolaan Bank secara profesional tanpa pengaruh atau tekanan dari pihak manapun. Bank menghindari dominasi
dari pihak manapun, tidak terpengaruh kepentingan tertentu, bebas benturan kepentingan dan segala pengaruh atau
tekanan sehingga bertindak objektif. Insan Perusahaan melaksanakan fungsi dan tugasnya sesuai Anggaran Dasar,
peraturan internal Bank dan peraturan perundang-undangan yang berlaku.
Penerapan di Lingkup Perusahaan:
Segenap jajaran di KB Bank, mulai dari Komisaris, Direksi, Pejabat Eksekutif dan karyawan dalam melaksanakan tugas
wajib menandatangani pakta integritas perusahaan, serta bagi Direktur Utama, Direktur yang membawahkan fungsi
kepatuhan, Komisaris Independen, dan Pihak Independen wajib menandatangani surat pernyataan independensi.
Independensi
Independence Definition:
The professional management of the Bank without influence or pressure from any party. The Bank avoids domination by
any party, is not influenced by particular interests, remains free from conflicts of interest and any influence or pressure,
thereby acting objectively. Company personnel carry out their functions and duties in accordance with the Articles of
Association, the Bank’s internal regulations, and the prevailing laws and regulations.
Implementation within the Company:
All personnel at KB Bank, including the Board of Commissioners, the Board of Directors, Executive Officers, and
employees, in carrying out their duties are required to sign the Company’s integrity pact. In addition, the President
Director, the Director overseeing the compliance function, Independent Commissioners, and Independent Parties are
required to sign a statement of independence.
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Tata Kelola Perusahaan Corporate Governance
Definisi:
Bank berkewajiban untuk menjaga keadilan dan kesetaraan dalam memenuhi hak-hak pemangku kepentingan yang
timbul berdasarkan perjanjian dan peraturan perundang-undangan. Bank juga memberikan kesempatan kepada
pemangku kepentingan untuk memberikan masukan dan menyampaikan pendapat bagi kepentingan Bank serta adanya
akses keterbukaan informasi.
Penerapan di Lingkup Perusahaan:
KB Bank memiliki kebijakan terkait remunerasi tenaga kerja, serta pembagian dividen yang adil bagi pemegang saham
Kewajaran yang diatur dalam Anggaran Dasar Perusahaan.
Fairness
Definition:
The Bank is obligated to uphold fairness and equality in fulfilling the rights of stakeholders arising from agreements and
prevailing laws and regulations. The Bank also provides opportunities for stakeholders to provide input and express
opinions for the benefit of the Bank, as well as ensuring access to information disclosure.
Implementation within the Company:
KB Bank has policies related to employee remuneration, as well as the fair distribution of dividends to shareholders as
stipulated in the Company’s Articles of Association.
Selain itu, KB Bank juga menerapkan 16 (enam belas) Furthermore, KB Bank also implements 16 (sixteen)
faktor penilaian penerapan tata kelola bagi bank umum assessment factors for the implementation of
yang bersifat menyeluruh, terintegrasi, serta dengan governance for commercial banks in a comprehensive
menerapkan prinsip dasar tata kelola. Prinsip-prinsip and integrated manner, while applying the fundamental
ini mengatur peran dan tanggung jawab dari Direksi principles of governance. These principles regulate
dan Dewan Komisaris. Fokus utamanya adalah pada the roles and responsibilities of the Board of Directors
mekanisme pengambilan keputusan, pemantauan, dan and the Board of Commissioners. The main focus is
pengawasan atas kegiatan korporasi. Prinsip-prinsip ini on decision-making mechanisms, monitoring, and
mengatur bagaimana pemegang saham dan pemangku supervision of corporate activities. These principles
kepentingan lainnya akan menerima manfaat dari regulate how shareholders and other stakeholders will
penerapan governansi korporat. Ini melibatkan hak- receive benefits from the implementation of corporate
hak pemegang saham, perlindungan kepentingan governance. This includes shareholders’ rights,
pemangku kepentingan, dan alokasi dividen yang protection of stakeholders’ interests, and fair dividend
adil. Adapun poin tata kelola yang diterapkan oleh KB allocation. The governance aspects implemented by
Bank dengan mengacu pada POJK tentang Tata Kelola KB Bank with reference to the POJK on Governance
adalah sebagai berikut: are as follows:
Definisi:
Organ Bank yang berwenang dan bertanggung jawab penuh atas pengurusan Bank untuk kepentingan Bank, sesuai
dengan maksud dan tujuan Bank serta mewakili Bank, baik di dalam maupun di luar pengadilan.
Penerapan di Lingkup Perusahaan:
Pelaksanaan Tugas,
Direksi mengelola Bank secara kolegial. Tugas utama meliputi pengelolaan risiko, pemastian kepatuhan terhadap
Tanggung Jawab, dan
regulasi, pencapaian target kinerja, dan pengimplementasian strategi bisnis yang disetujui Dewan Komisaris.
Wewenang Direksi
Implementation of the
Definition:
Duties, Responsibilities,
A Bank organ authorized and fully responsible for the management of the Bank for the Bank’s interests, in accordance
and Authorities of the
with the Bank’s purposes and objectives, and representing the Bank both in and outside the court.
Board of Directors
Implementation within the Company:
The Board of Directors manages the Bank collectively. Its main duties include risk management, ensuring compliance
with regulations, achieving performance targets, and implementing business strategies approved by the Board of
Commissioners.
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Definisi:
Organ Bank yang bertugas melakukan pengawasan secara umum dan/atau khusus sesuai dengan anggaran dasar
serta memberikan nasihat kepada Direksi.
Penerapan di Lingkup Perusahaan:
Pelaksanaan Tugas,
Dewan Komisaris memastikan Direksi menjalankan strategi secara efektif, memantau kualitas tata kelola, serta
Tanggung Jawab, dan
memastikan tersedianya fungsi kontrol yang memadai. Termasuk di dalamnya adalah evaluasi atas kinerja Direksi dan
Wewenang Dewan
kebijakan strategis Bank.
Komisaris
Implementation of the
Definition:
Duties, Responsibilities,
A Bank organ tasked with conducting general and/or specific supervision in accordance with the Articles of
and Authorities of the
Association and providing advice to the Board of Directors.
Board of Commissioners
Implementation within the Company:
The Board of Commissioners ensures that the Board of Directors implements strategies effectively, monitors the
quality of governance, and ensures the availability of adequate control functions. This includes evaluating the
performance of the Board of Directors and the Bank’s strategic policies.
Definisi:
Perangkat pendukung Dewan Komisaris yang membantu pelaksanaan fungsi pengawasan dan pemberian nasihat.
Penerapan di Lingkup Perusahaan:
Bank wajib memiliki setidaknya Komite Audit, Komite Pemantau Risiko, serta Komite Remunerasi dan Nominasi. Bank
Kelengkapan dan mengatur kecukupan komposisi anggota (termasuk Komisaris Independen) dan frekuensi rapat serta rekomendasi
Pelaksanaan Tugas yang diberikan selama tahun berjalan.
Komite
Completeness and Definition:
Implementation of A supporting body of the Board of Commissioners that assists in carrying out the supervisory function and providing
Committee Duties advice.
Implementation within the Company:
The Bank is required to have at least an Audit Committee, Risk Monitoring Committee, and Remuneration and
Nomination Committee. The Bank regulates the adequacy of the composition of members (including Independent
Commissioners), the frequency of meetings, and the recommendations provided during the year.
Definisi:
Situasi di mana terdapat perbedaan antara kepentingan ekonomis Bank dengan kepentingan pribadi pemegang
saham, pengurus, atau pihak terkait lainnya.
Penerapan di Lingkup Perusahaan:
Bank memiliki kebijakan dan prosedur untuk mengidentifikasi, mendokumentasikan, dan menyelesaikan setiap
Penanganan Benturan transaksi yang mengandung benturan kepentingan. Pejabat yang memiliki kepentingan dilarang mengambil keputusan
Kepentingan dalam transaksi tersebut.
Management of
Conflicts of Interest Definition:
A situation where there is a difference between the economic interests of the Bank and the personal interests of
shareholders, management, or other related parties.
Implementation within the Company:
The Bank has policies and procedures to identify, document, and resolve any transactions involving conflicts of
interest. Officials who have an interest are prohibited from making decisions in such transactions.
Definisi:
Langkah-langkah proaktif untuk memastikan bahwa seluruh kegiatan usaha Bank telah sesuai dengan peraturan
perundang-undangan dan standar yang berlaku.
Penerapan di Lingkup Perusahaan:
Dilaksanakan oleh Direktur Kepatuhan dan satuan kerja kepatuhan. Fokusnya adalah mitigasi risiko kepatuhan,
memastikan ketentuan internal sesuai dengan peraturan perundang-undangan yang berlaku, memastikan pemenuhan
Penerapan Fungsi
komitmen Bank kepada regulator, serta menciptakan budaya kepatuhan.
Kepatuhan
Implementation of the
Definition:
Compliance Function
Proactive measures to ensure that all of the Bank’s business activities comply with prevailing laws and regulations
and applicable standards.
Implementation within the Company:
This function is carried out by the Compliance Director and the compliance unit. Its focus includes mitigating
compliance risks, ensuring that internal provisions align with applicable laws and regulations, ensuring the fulfillment
of the Bank’s commitments to regulators, and realizing a culture of compliance.
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Tata Kelola Perusahaan Corporate Governance
Definisi:
Fungsi pemberian assurance dan konsultasi yang bersifat independen dan objektif untuk meningkatkan nilai dan
memperbaiki operasional Bank.
Penerapan di Lingkup Perusahaan:
Satuan Kerja Audit Intern (SKAI) melakukan evaluasi atas efektivitas pengendalian intern, manajemen risiko, dan tata
kelola Bank, serta melaporkan temuannya langsung kepada Direktur Utama dan Dewan Komisaris (melalui Komite
Penerapan Fungsi
Audit).
Audit Intern
Implementation of the
Definition:
Internal Audit Function
A function that provides independent and objective assurance and consultation to enhance value and improve the
Bank’s operations.
Implementation within the Company:
The Internal Audit Work Unit (SKAI) evaluates the effectiveness of internal controls, risk management, and the Bank’s
governance, and reports its findings directly to the President Director and the Board of Commissioners (through the
Audit Committee).
Definisi:
Pemeriksaan laporan keuangan dan keandalan sistem informasi oleh pihak independen (Akuntan Publik) yang
terdaftar di OJK.
Penerapan di Lingkup Perusahaan:
Bank melalui rekomendasi Komite Audit memutuskan menggunakan jasa Kantor Akuntan Publik yang bertujuan untuk
memberikan opini yang objektif mengenai kewajaran laporan keuangan Bank serta kepatuhan terhadap standar
Penerapan Fungsi
akuntansi keuangan yang berlaku.
Audit Ekstern
Implementation of the
Definition:
External Audit Function
An examination of financial statements and the reliability of information systems by an independent party (Public
Accountant) registered with OJK.
Implementation within the Company:
Based on the recommendation of the Audit Committee, the Bank appoints the services of a Public Accounting Firm
to provide an objective opinion on the fairness of the Bank’s financial statements and compliance with applicable
financial accounting standards.
Definisi:
Proses sistematis untuk mengidentifikasi, mengukur, memantau, dan mengendalikan risiko yang timbul dari kegiatan
usaha Bank.
Penerapan Manajemen Penerapan di Lingkup Perusahaan:
Risiko termasuk Satuan Kerja Manajemen Risiko melaksanakan 4 pilar manajemen risiko: pengawasan aktif pengurus, kecukupan
Sistem Pengendalian kebijakan dan prosedur, kecukupan proses identifikasi dan pengukuran, serta sistem pengendalian intern yang
Intern komprehensif untuk menjaga aset Bank.
Implementation of Risk
Management, including Definition:
the Internal Control A systematic process to identify, measure, monitor, and control risks arising from the Bank’s business activities.
System
Implementation within the Company:
The Risk Management Unit implements the four pillars of risk management: active supervision by management,
adequacy of policies and procedures, adequacy of risk identification and measurement processes, and a
comprehensive internal control system to safeguard the Bank’s assets.
Definisi:
Pemberian kompensasi (tetap dan variabel) yang adil dan transparan kepada anggota Direksi, Dewan Komisaris, dan
Karyawan.
Penerapan di Lingkup Perusahaan:
Bank memiliki dan melaksanakan kebijakan remunerasi yang disusun berdasarkan kinerja, risiko jangka panjang, dan
keberlanjutan Bank. Bank wajib mengungkapkan struktur remunerasi sesuai batasan transparansi yang diatur dalam
Pemberian Remunerasi SEOJK 14/2025.
Provision of
Remuneration Definition:
The provision of fair and transparent compensation (fixed and variable) to members of the Board of Directors, the
Board of Commissioners, and employees.
Implementation within the Company:
The Bank establishes and implements a remuneration policy formulated based on performance, long-term risk, and
the sustainability of the Bank. The Bank is required to disclose the remuneration structure in accordance with the
transparency limits stipulated in SEOJK 14/2025.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Definisi:
Pemberian fasilitas kredit atau penempatan dana kepada pihak yang memiliki hubungan istimewa atau kepada debitur
dengan nilai signifikan Batas Maksimum Pemberian Kredit (BMPK).
Penyediaan Dana Penerapan di Lingkup Perusahaan:
Kepada Pihak Terkait Bank memastikan seluruh penyediaan dana dilakukan secara arm’s length (wajar), mematuhi Batas Maksimum
dan Penyediaan Dana Pemberian Kredit (BMPK), dan dilaporkan secara berkala kepada otoritas.
Besar
Provision of Funds to Definition:
Related Parties and The provision of credit facilities or fund placements to related parties or to debtors with significant value Legal
Large Exposures Lending Limit (LLL).
Implementation within the Company:
The Bank ensures that all fund provisions are conducted on an arm’s length basis, comply with the Legal Lending Limit
(LLL), and are reported periodically to the authorities.
Definisi:
Keandalan data keuangan dan operasional yang dihasilkan melalui sistem teknologi informasi yang aman dan mutakhir.
Penerapan di Lingkup Perusahaan:
Integritas Pelaporan Bank menerapkan tata kelola TI yang mencakup keamanan siber, pemulihan bencana, dan integritas data untuk
dan Sistem Teknologi memastikan laporan kepada pemangku kepentingan dilakukan secara akurat dan tepat waktu.
Informasi
Integrity of Reporting Definition:
and Information The reliability of financial and operational data generated through secure and up-to-date information technology
Technology Systems systems.
Implementation within the Company:
The Bank implements IT governance that includes cybersecurity, disaster recovery, and data integrity to ensure that
reporting to stakeholders is carried out accurately and in a timely manner.
Definisi:
Dokumen perencanaan jangka menengah dan panjang yang memuat visi, misi, dan sasaran strategis Bank.
Penerapan di Lingkup Perusahaan:
Bank menyusun Rencana Korporasi dan Rencana Bisnis Bank (RBB) yang realistis, dengan memperhatikan kondisi
Rencana Strategis
makroekonomi, kemampuan permodalan, dan profil risiko.
Bank
The Bank’s Strategic
Definition:
Plan
A medium- and long-term planning document that contains the Bank’s vision, mission, and strategic objectives.
Implementation within the Company:
The Bank prepares the Corporate Plan and the Bank Business Plan (RBB) realistically, by considering macroeconomic
conditions, capital capacity, and the Bank’s risk profile.
Definisi:
Melindungi dan memfasilitasi pelaksanaan hak pemegang saham dan memastikan perlakukan yang adil terhadap
pemegang saham, termasuk pemegang saham minoritas.
Penerapan di Lingkup Perusahaan:
Bank memastikan pemegang saham pengendali menjalankan tanggung jawabnya tanpa mengintervensi operasional
Aspek Pemegang harian Bank dan memastikan perlindungan terhadap hak pemegang saham minoritas melalui RUPS.
Saham
Shareholder Aspects Definition:
Protecting and facilitating the exercise of shareholders’ rights and ensuring fair treatment of shareholders, including
minority shareholders.
Implementation within the Company:
The Bank ensures that the controlling shareholder carries out its responsibilities without intervening in the Bank’s daily
operations and ensures the protection of minority shareholders’ rights through the GMS.
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Tata Kelola Perusahaan Corporate Governance
Definisi:
Sistem pengendalian untuk mencegah, mendeteksi, menginvestigasi, dan memitigasi tindakan kecurangan (fraud)
dan korupsi.
Penerapan Strategi Penerapan di Lingkup Perusahaan:
Anti Fraud, termasuk Bank memiliki infrastruktur yang meliputi empat pilar: Pencegahan, Deteksi, Investigasi & Sanksi, serta Pemantauan &
Anti Penyuapan Evaluasi. Termasuk penerapan Whistleblowing System (WBS) yang independen.
Implementation of the
Anti-Fraud Strategy, Definition:
including Anti-Bribery A control system to prevent, detect, investigate, and mitigate fraudulent and corrupt practices.
Implementation within the Company:
The Bank has an infrastructure consisting of four pillars: Prevention, Detection, Investigation & Sanctions, as well as
Monitoring & Evaluation. This includes the implementation of an independent Whistleblowing System (WBS).
Definisi:
Dukungan Bank terhadap pertumbuhan ekonomi berkelanjutan dengan menyelaraskan kepentingan ekonomi, sosial,
dan lingkungan hidup.
Penerapan Keuangan
Berkelanjutan,
Penerapan di Lingkup Perusahaan:
termasuk Penerapan
Implementasi Bank mencakup penyaluran kredit ke sektor hijau, pengelolaan dampak lingkungan kantor, serta
Tanggung Jawab
program Tanggung Jawab Sosial dan Lingkungan (TJSL) yang disampaikan kepada pemangku kepentingan melalui
Sosial dan Lingkungan
Laporan Berkelanjutan.
Implementation of
Sustainable Finance,
Definition:
including the
The Bank’s support for sustainable economic growth by aligning economic, social, and environmental interests.
Implementation of Social
and Environmental
Implementation within the Company:
Responsibility
The Bank’s implementation includes lending to green sectors, managing the environmental impact of office operations,
and Social and Environmental Responsibility (TJSL) programs reported to stakeholders through the Sustainability
Report.
Definisi:
Pengaturan tata kelola secara konsolidasi anak perusahaan yaitu KB Bukopin Finance dan KB Bank Syariah*.
Penerapan di Lingkup Perusahaan:
Penerapan Tata Kelola Bank memastikan adanya keselarasan standar tata kelola di seluruh anggota kelompok usaha termasuk manajemen
dalam Kelompok Usaha risiko serta rencana strategis perusahaan.
Bank*
Implementation of Definition:
Governance within the The governance arrangement on a consolidated basis for subsidiaries, namely KB Bukopin Finance and KB Bank
Bank’s Business Group* Syariah.
Implementation within the Company:
The Bank ensures the alignment of governance standards across all members of the business group, including risk
management and the Company’s strategic plans.
* Pada 1 Juli 2025, berdasarkan perjanjian jual beli, KB Bank telah melepaskan 85% kepemilikan saham pada PT KB Bukopin Finance.
On July 1, 2025, based on the sale and purchase agreement, KB Bank released 85% of its share ownership in PT KB Bukopin Finance.
Pernyataan Komitmen Statement of Commitment
Salah satu wujud komitmen Bank untuk menjadikan One manifestation of the Bank’s commitment to
prinsip tata kelola sebagai landasan utama adalah making governance principles its main foundation is
Bank mewajibkan penandatanganan Pakta Integritas the requirement for the Board of Commissioners, the
dan Deklarasi Gratifikasi serta Anti Suap oleh Dewan Board of Directors, and all KB Bank employees to sign
Komisaris, Direksi, dan seluruh karyawan KB Bank. an Integrity Pact and a Gratification and Anti-Bribery
Pakta Integritas ini menegaskan komitmen untuk Declaration. This Integrity Pact affirms the commitment
menjalankan tugas secara profesional dan berintegritas to perform duties professionally and with integrity,
serta menghindari praktik Fraud, Korupsi, Kolusi, dan as well as to avoid Fraud, Corruption, Collusion, and
Nepotisme. Nepotism practices.
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PAKTA INTEGRITAS
INTEGRITY PACT
PT BANK KB INDONESIA TBK
Saya yang bertanda tangan dibawah ini, Dengan ini menyatakan I, the undersigned below, hereby declare that I have read the
bahwa saya telah membaca Kode Etik KB Bank dan memahami KB Bank Code of Conducts and understand my obligations as
kewajiban sebagai Komisaris/Direksi/seluruh karyawan KB a Commissioner/Director/all KB Bank employees to comply with
Bank untuk mematuhi kebijakan dan peraturan yang tertuang di the policies and regulations contained therein, including any
dalamnya, termasuk segala bentuk perubahan yang dibuat oleh amendments made by KB Bank.
KB Bank.
Maka saya berjanji dan menyatakan bersedia untuk: Accordingly, I pledge and declare my willingness to:
1. Mengawali setiap pekerjaan dengan niat baik dan semata-mata 1. Beginning every task with good intentions and working solely
bekerja untuk kepentingan Perusahaan serta tidak merugikan in the best interests of the Company, without harming others or
orang lain dan Stakeholders, yang dilandasi keikhlasan dan Stakeholders, based on sincerity and good faith.
tulus.
2. Memelihara dan meningkatkan Integritas diri dalam 2. Maintaining and enhancing personal integrity in carrying out
melaksanakan tugas dengan tidak menyalahgunakan my duties by not abusing authority and job responsibilities.
kewenangan dan tanggung jawab kerja.
3. Mematuhi dan menjalankan peraturan dan/atau ketentuan 3. Complying with and implementing the regulations and/or
sebagaimana yang diatur dalam Kode Etik, Budaya Perusahaan, provisions as stipulated in the Code of Conducts, Corporate
Peraturan Disiplin Karyawan, Perjanjian Kerja Bersama dan Culture, Employee Disciplinary Regulations, Collective Labor
peraturan lainnya yang ditetapkan oleh Perusahaan. Agreement, and other regulations established by the Company.
4. Tidak akan melakukan segala bentuk tindakan Fraud, Korupsi, 4. Refraining from engaging in any form of Fraud, Corruption,
Kolusi dan Nepotisme, berperan aktif dalam upaya pencegahan, Collusion, and Nepotism; actively participating in prevention
pemberantasan serta melaporkan/menyampaikan informasi and eradication efforts; and reporting/providing information on
tindakan Fraud, Korupsi, Kolusi dan Nepotisme di lingkungan acts of Fraud, Corruption, Collusion, and Nepotism within the
Perusahaan. Company.
5. Berkomitmen untuk memberantas aktivitas ilegal dan tidak 5. Committing to combating illegal activities and not engaging
akan terlibat aktivitas ilegal termasuk perjudian konvensional in any illegal activities, including conventional and online
dan perjudian online melalui website, aplikasi maupun platform gambling through websites, applications, or other platforms;
lainnya. Berperan secara proaktif dalam upaya pencegahan dan and actively participating in preventing and eradicating the
pemberantasan penggunaan sistem pembayaran perbankan misuse of banking payment systems for illegal transactions,
dalam transaksi ilegal termasuk judi online. including online gambling.
6. Tidak meminta dan/atau menerima segala bentuk pemberian 6. Not requesting and/or accepting any form of benefit, whether
baik secara langsung maupun tidak langsung berupa Uang directly or indirectly, in the form of money and/or gifts and/or
dan/atau Hadiah dan/ atau Cinderamata dan/atau Gratifikasi souvenirs and/or gratuities of any kind related to position and
dalam bentuk apapun yang berhubungan dengan Jabatan dan employment that may give rise to a conflict of interest.
Pekerjaan, sehingga menimbulkan konflik kepentingan.
7. Menyampaikan informasi kepada whistleblowing yaitu tentang 7. Submitting information through the whistleblowing mechanism
terjadinya pelanggaran atau perbuatan yang melanggar hukum, regarding violations, unlawful acts, unethical/immoral conduct,
perbuatan tidak etis/tidak bermoral atau perbuatan lain yang or other actions that may harm the Company.
dapat merugikan Perusahaan.
8. Memahami dan berperan aktif dalam menjalankan Strategi 8. Understanding and actively participating in implementing the
Perusahaan. Company’s Strategy.
9. Menerima konsekuensi berupa sanksi sesuai ketentuan 9. Accepting the consequences in the form of sanctions in
Perusahaan, mengganti kerugian yang ditimbulkan atas accordance with Company regulations, compensating for
tindakan Fraud atau pelanggaran ketentuan lainnya yang losses arising from Fraud or other regulatory violations
terjadi, maupun konsekuensi hukum baik dari Pihak Kepolisian committed, as well as accepting any legal consequences
dan/atau Pihak Otoritas lainnya. imposed by the Police and/or other Authorities.
Demikian Pakta Integritas ini dibuat dan ditandatangani dengan This Integrity Pact is made and signed with full awareness and
penuh kesadaran dan pemahaman tanpa paksaan dari pihak understanding, without any coercion from any party.
manapun.
(tempat),(tanggal/bulan/tahun) (Place), (Month/Day/ Year)
Yang membuat pernyataan, Declared by,
Nama Name
(Jabatan) (Position)
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Tata Kelola Perusahaan Corporate Governance
Standar Kualitas Penerapan
Corporate Governance
Quality Standards for Implementing Corporate Governance
Penerapan GCG di KB Bank dilakukan dengan The implementation of GCG at KB Bank is carried out
menyelaraskan visi dan misi Perusahaan ke dalam by aligning the Company’s vision and mission with its
Nilai-Nilai Budaya Perusahaan, yaitu ICCAN (Integrity, Corporate Culture Values, namely ICCAN (Integrity,
Competent, Care, Accountable, dan Never Give Competent, Care, Accountable, and Never Give
Up). Nilai ICCAN ini menjadi pedoman bagi seluruh Up). These ICCAN values serve as guidelines for all
manajemen dan karyawan di setiap level untuk management and employees at every level in performing
melaksanakan tugas dan berperilaku dengan baik. their duties and conducting themselves appropriately.
KB Bank memandang penerapan GCG sebagai KB Bank views the implementation of GCG as a long-
proses jangka panjang dalam membangun nilai yang term process in building sustainable value. GCG
berkelanjutan. Prinsip-prinsip GCG diintegrasikan principles are integrated into the Company’s culture
ke dalam budaya Perusahaan dan dijalankan melalui and implemented through internal processes involving
proses internal yang melibatkan Direksi, Dewan the Board of Directors, the Board of Commissioners,
Komisaris, serta seluruh karyawan. and all employees.
Sesuai dengan standar penerapan GCG, Dewan In accordance with GCG implementation standards, the
Komisaris melaksanakan fungsi pengawasan atas Board of Commissioners performs a supervisory function
kebijakan dan pengelolaan Perusahaan yang dilakukan over the Company’s policies and management carried
oleh Direksi agar senantiasa mematuhi peraturan out by the Board of Directors to ensure continuous
perundang-undangan. Direksi bertanggung jawab atas compliance with applicable laws and regulations. The
fungsi kepengurusan secara profesional, berintegritas, Board of Directors is responsible for the management
serta bebas dari benturan kepentingan. Seluruh organ function in a professional manner, with integrity, and free
tata kelola bekerja secara sinergis untuk memastikan from conflicts of interest. All governance organs work
bahwa setiap aktivitas operasional Bank mengikuti synergistically to ensure that every operational activity
ketentuan hukum yang berlaku. of the Bank complies with prevailing legal provisions.
Sebagai perusahaan publik yang terdaftar di Bursa Efek As a public company listed on the Indonesia Stock
Indonesia dan diawasi oleh OJK, KB Bank memastikan Exchange and supervised by OJK, KB Bank ensures
penerapan tata kelola perusahaan yang selaras dengan that its corporate governance implementation is
POJK No. 21/POJK.04/2015 tentang Pedoman Tata aligned with POJK No. 21/POJK.04/2015 on Corporate
Kelola Perusahaan Terbuka serta POJK No. 17 Tahun Governance Guidelines for Public Companies and POJK
2023 tentang Tata Kelola Bank Umum. No. 17 of 2023 on Governance for Commercial Banks.
Penilaian Penerapan GCG GCG Implementation Assessment
Komitmen KB Bank dalam memperkuat penerapan KB Bank’s commitment to strengthening GCG
GCG tercermin pada peningkatan governance outcome implementation is reflected in the improvement of
setiap tahunnya, yang sejalan dengan pertumbuhan governance outcomes each year, in line with the
kinerja operasional dan keuangan yang terus continued sustainable growth of its operational and
berkembang secara berkelanjutan. financial performance.
Pada 2025 KB Bank melakukan penilaian atas kualitas In 2025, KB Bank conducted a self-assessment of the
penerapan GCG secara mandiri (self-assessment). quality of its GCG implementation. The monitoring of
Adapun pemantauan GCG dilakukan dengan cara-cara GCG was carried out through the following methods:
sebagai berikut:
1. Monitoring pelaksanaan rekomendasi SEOJK 1. Monitoring the implementation of SEOJK
kepada seluruh unit kerja terkait; recommendations across all relevant work units;
2. Melakukan reminder penerapan GCG ke seluruh 2. Issuing reminders on GCG implementation to all
unit kerja terkait; dan relevant work units; and
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3. Meningkatkan sosialisasi dengan Compliance 3. Enhancing dissemination efforts through
Awareness (kesadaran kepatuhan) yang dimaksud Compliance Awareness, which refers to awareness
adalah kesadaran bahwa adanya peraturan oleh of the existence of regulations by all parties as well
seluruh pihak berikut pemahaman akan peraturan. as an understanding of such regulations.
Self Assessment GCG GCG Self-Assessment
Untuk menjamin konsistensi dan kepatuhan dalam To ensure consistency and compliance in the
penerapan GCG, KB Bank menetapkan standar kualitas implementation of GCG, KB Bank establishes quality
yang meliputi hal-hal berikut: standards that include the following:
1. Memastikan pelaksanaan prinsip dasar tata Kelola 1. Ensuring that the fundamental principles of
diimplementasikan dengan komprehensif; governance are implemented comprehensively;
2. Melakukan monitoring atas kelemahan-kelemahan 2. Monitoring weaknesses in the GCG implementation
dalam proses pelaksanaan GCG; process;
3. Meningkatkan koordinasi dan komunikasi kepada 3. Enhancing coordination and communication with
departemen/unit terkait untuk berperan aktif relevant departments/units to encourage active
dalam mengimplementasikan GCG; serta participation in implementing GCG; and
4. Meningkatkan kualitas dan peran organ dalam 4. Strengthening the quality and role of governance
organisasi GCG untuk menerapkan Budaya organs within the GCG organizational structure to
pelaksanaan GCG ke seluruh jenjang organisasi. embed a culture of GCG implementation across all
levels of the organization.
Mengacu pada Peraturan OJK No. 17 Tahun 2023 Referring to OJK Regulation No. 17 of 2023 on
tentang Penerapan Tata Kelola bagi Bank Umum, KB the Implementation of Corporate Governance for
Bank diwajibkan melakukan penilaian sendiri (self- Commercial Banks, KB Bank is required to conduct
assessment) secara menyeluruh setiap semester. a comprehensive self-assessment on a semiannual
Tujuan penilaian ini adalah untuk merumuskan rencana basis. The purpose of this assessment is to formulate
tindak lanjut, yang mencakup langkah-langkah korektif follow-up action plans, including corrective measures
(jika diperlukan), dengan memperhatikan 16 (enam (if necessary), by considering 16 (sixteen) factors for
belas) faktor penilaian penerapan tata kelola, antara lain: assessing the implementation of governance, including:
1. Pelaksanaan tugas, tanggung jawab, dan 1. Implementation of the duties, responsibilities, and
wewenang Direksi; authorities of the Board of Directors;
2. Pelaksanaan tugas, tanggung jawab, dan 2. Implementation of the duties, responsibilities, and
wewenang Dewan Komisaris; authorities of the Board of Commissioners;
3. Kelengkapan dan pelaksanaan tugas komite; 3. Completeness and implementation of committee
duties;
4. Penanganan benturan kepentingan; 4. Management of conflicts of interest;
5. Penerapan fungsi kepatuhan; 5. Implementation of the compliance function;
6. Penerapan fungsi audit intern; 6. Implementation of the internal audit function;
7. Penerapan fungsi audit ekstern; 7. Implementation of the external audit function;
8. Penerapan manajemen risiko termasuk sistem 8. Implementation of risk management including
pengendalian intern; internal control systems;
9. Pemberian remunerasi; 9. Provision of remuneration;
10. Penyediaan dana kepada pihak terkait (related 10. Provision of funds to related parties and large
party) dan penyediaan dana besar (large exposure); exposures;
11. Integritas pelaporan dan sistem teknologi informasi; 11. Integrity of reporting and information technology
systems;
12. Rencana strategis Bank; 12. The Bank’s strategic plan
13. Aspek pemegang saham; 13. Shareholder aspects;
14. Penerapan strategi anti fraud, termasuk anti 14. Implementation of the anti-fraud strategy,
penyuapan; including anti-bribery measures;
15. Penerapan keuangan berkelanjutan, termasuk 15. Implementation of sustainable finance, including
penerapan tanggung jawab sosial dan lingkungan; the implementation of social and environmental
serta responsibility; and
16. Penerapan tata kelola dalam kelompok usaha. 16. Implementation of governance within the business
group.
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Tata Kelola Perusahaan Corporate Governance
Hasil penilaian pelaksanaan GCG di KB Bank The results of the assessment of GCG implementation
berdasarkan posisi per Desember 2025 adalah sebagai at KB Bank as of December 2025 are as follows:
berikut:
Hasil Penilaian Sendiri (Self Assessment) Pelaksanaan Tata Kelola
Results of the Self-Assessment on the Implementation of Corporate Governance
Definisi Peringkat (Berdasarkan SEOJK Nomor 14 Tahun 2025 tentang Penerapan Tata
Peringkat Kelola Bagi Bank Umum)
Rating Rating Definition (Based on SEOJK No. 14 of 2025 on the Implementation of Corporate
Governance for Commercial Banks)
KB Bank telah melakukan penerapan Tata Kelola yang secara umum adalah Baik. Hal ini tercermin
dari pemenuhan yang memadai atas prinsip-prinsip Tata Kelola. Dalam hal terdapat kelemahan
penerapan prinsip Tata Kelola, secara umum kelemahan tersebut kurang signifikan dan dapat
diselesaikan dengan tindakan normal oleh manajemen Bank. Dengan demikian, peringkat GCG
Individual 2 KB Bank adalah Peringkat 2. | KB Bank has implemented Corporate Governance which, in general,
is classified as Good. This is reflected in the adequate fulfillment of Corporate Governance
principles. Where there are weaknesses in the implementation of Corporate Governance
principles, such weaknesses are generally not significant and can be resolved through normal
management actions by the Bank. Accordingly, KB Bank’s GCG rating is Composite Rating 2.
Penerapan good corporate governance KB Bank secara konsolidasi adalah Baik, penilaian GCG
PT Bank KB Bukopin Syariah dan PT KB Bukopin Finance sebagai Perusahaan Anak belum
memiliki dampak atau pengaruh signifikan yang dapat menyebabkan penurunan terhadap
Konsolidasi*
2 penilaian GCG KB Bank. | The consolidated implementation of good corporate governance
Consolidation*
of KB Bank is classified as Good. The GCG assessments of PT Bank KB Bukopin Syariah and
PT KB Bukopin Finance as Subsidiaries have not had a significant impact or influence that would
result in a downgrade of KB Bank’s GCG rating.
* Pada 1 Juli 2025, berdasarkan perjanjian jual beli, KB Bank telah melepaskan 85% kepemilikan saham pada PT KB Bukopin Finance.
On July 1, 2025, based on the sale and purchase agreement, KB Bank released 85% of its share ownership in PT KB Bukopin Finance.
Merujuk kepada hasil penilaian sendiri (self-assessment) With reference to the above self-assessment results,
di atas, penerapan GCG di KB Bank untuk periode the implementation of GCG at KB Bank for the period
31 Desember 2025 secara umum adalah baik, yang ended December 31, 2025, is generally classified as
tercermin dalam pemenuhan prinsip-prinsip GCG yang Good, as reflected in the adequate fulfillment of GCG
memadai sebagai berikut: principles, as follows:
Rating Tingkat Kesehatan Bank Bank Soundness Level Rating
Penilaian tingkat kesehatan Bank menggambarkan The assessment of the Bank’s soundness level reflects
kondisi dan kinerja Perseroan secara menyeluruh, the overall condition and performance of the Company,
termasuk evaluasi atas risiko yang dihadapi. Hasil including an evaluation of the risks it faces. The results of
penilaian tersebut tercermin dalam peringkat akhir yang the assessment are reflected in the final rating determined
ditetapkan berdasarkan POJK No. 4/POJK.03/2016 in accordance with POJK No. 4/POJK.03/2016 on the
tentang Penilaian Tingkat Kesehatan Bank Umum Assessment of the Soundness Level of Commercial Banks
dan SEOJK No. 14/SEOJK.03/2017 tentang Penilaian and SEOJK No. 14/SEOJK.03/2017 on the Assessment
Tingkat Kesehatan Bank Umum. Proses penilaian of Commercial Bank Soundness Levels. The assessment
dilakukan dengan pendekatan berbasis risiko (Risk- process is conducted using a risk-based approach (Risk-
based Bank Rating) yang mencakup empat faktor Based Bank Rating), which encompasses the following
utama sebagai berikut: four main factors:
1. Profil Risiko; 1. Risk Profile;
2. Good Corporate Governance; 2. Good Corporate Governance;
3. Rentabilitas; dan 3. Earnings; and
4. Permodalan. 4. Capital.
Laporan profil risiko adalah salah satu faktor penting The risk profile report is one of the important factors
dalam menilai tingkat kesehatan Bank. Setiap bank in assessing the Bank’s soundness level. Each bank
diwajibkan untuk mengirimkan laporan profil risiko is required to submit a quarterly risk profile report
triwulanan pada bulan Maret, Juni, September, dan in March, June, September, and December to the
Desember kepada Otoritas Jasa Keuangan. Laporan Financial Services Authority. This report is prepared
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Transformation towards a Stronger Sustainable and Inclusive Growth
ini disusun dengan pendekatan self-assessment using a self-assessment approach based on risk (Risk-
menggunakan pendekatan risiko (risk-based Bank Based Bank Rating), in accordance with the provisions
rating), sesuai dengan ketentuan yang tercantum set out in Financial Services Authority Circular Letter
dalam Surat Edaran Otoritas Jasa Keuangan No. 14/ No. 14/SEOJK.03/2017 dated March 17, 2017, on the
SEOJK.03/2017 yang diterbitkan pada 17 Maret 2017 Assessment of Commercial Bank Soundness Levels.
tentang Penilaian Tingkat Kesehatan Bank Umum. Based on the results of the quarterly risk profile self-
Berdasarkan hasil self-assessment profil risiko assessment submitted to the Financial Services
triwulanan yang telah disampaikan kepada Otoritas Authority, as of December 2025, the Bank’s overall
Jasa Keuangan, untuk posisi Desember 2025, peringkat composite risk rating is at level P2.
risiko komposit Bank secara keseluruhan berada pada
tingkat P2.
Kesesuaian Penerapan GCG Terhadap Pedoman
Tata Kelola Perusahaan Terbuka
Conformity of GCG Implementation to the Corporate Governance Guidelines for Public Companies
Sesuai dengan Peraturan Jasa Keuangan (POJK) In accordance with Financial Services Authority
No. 21/POJK.04/2015 tentang Tata Kelola Perusahaan Regulation (POJK) No. 21/POJK.04/2015 on the Corporate
Terbuka dan Surat Edaran Otoritas Jasa Keuangan Governance of Public Companies and Financial Services
(SEOJK) No. 32/SEOJK.04/2015, terdapat 5 (lima) Authority Circular Letter (SEOJK) No. 32/SEOJK.04/2015,
aspek, 8 (delapan) prinsip dan 25 (dua puluh lima) there are 5 (five) aspects, 8 (eight) principles, and 25
rekomendasi untuk penerapan Tata Kelola Perusahaan (twenty-five) recommendations for the implementation
yang Baik. Rekomendasi tersebut berfungsi sebagai of Good Corporate Governance. These recommendations
standar yang wajib diterapkan oleh Perseroan dalam serve as standards that must be implemented by the
mengimplementasikan aspek dan prinsip Tata Kelola Company in carrying out the aspects and principles of
Perusahaan yang Baik sesuai dengan Pedoman Tata Good Corporate Governance in accordance with the
Kelola. Corporate Governance Guidelines.
Prinsip Rekomendasi Penjelasan Penerapan di KB Bank Keterangan
No.
Principles Recommendations Explanation of Implementation at KB Bank Description
I Aspek 1: Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam menjamin hak-hak Pemegang Saham
Aspect 1: Relationship between the Public Company and Shareholders in Safeguarding Shareholders’ Rights
Prinsip 1 Perusahaan Terbuka memiliki cara atau Bank mengatur mekanisme atau prosedur Terpenuhi
Meningkatkan Nilai prosedur teknis pengumpulan suara (voting) pengumpulan suara pada Anggaran Dasar Perseroan Fulfilled
Penyelenggaraan baik secara terbuka maupun tertutup yang mengedepankan independensi dan kepentingan
RUPS yang mengedepankan independensi, dan pemegang saham sesuai dengan POJK Rapat Umum
kepentingan pemegang saham. Pemegang Saham.
Principle 1 The Public Company has methods or The Bank regulates the mechanisms or procedures
Enhancing the technical procedures for voting, whether for voting in the Company’s Articles of Association,
Quality of the conducted openly or by secret ballot, that which uphold independence and the interests of
Organization of uphold independence and the interests of shareholders in accordance with the POJK on General
the GMS shareholders. Meetings of Shareholders.
Seluruh anggota Direksi dan anggota Seluruh Direksi dan Dewan Komisaris hadir dalam Terpenuhi
Dewan Komisaris Perusahaan Terbuka RUPS Tahunan, maupun tatap muka dan/atau melalui Fulfilled
hadir dalam RUPS Tahunan. video conference.
All members of the Board of Directors and All members of the Board of Directors and the Board
the Board of Commissioners of the Public of Commissioners attend the Annual GMS, either in
Company attend the Annual GMS. person and/or via video conference.
Ringkasan risalah RUPS tersedia dalam Bank telah menyediakan risalah RUPS pada situs web Terpenuhi
Situs Web Perusahaan Terbuka paling di bagian Hubungan Investor. Fulfilled
sedikit selama 1 (satu) tahun. The Bank has provided the minutes of the GMS on its
A summary of the minutes of the GMS is website under the Investor Relations section.
available on the Public Company’s website
for at least 1 (one) year.
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Prinsip Rekomendasi Penjelasan Penerapan di KB Bank Keterangan
No.
Principles Recommendations Explanation of Implementation at KB Bank Description
Prinsip 2 Perusahaan Terbuka memiliki suatu Bank mempunyai sarana komunikasi khusus untuk Terpenuhi
Meningkatkan kebijakan komunikasi dengan pemegang pemegang saham dan pemangku kepentingan lain Fulfilled
Kualitas saham atau investor. berupa e-mail sekretaris perusahaan dan hubungan
Komunikasi The Public Company has a communication investor.
Perusahaan policy with shareholders or investors. The Bank has dedicated communication channels for
Terbuka dengan shareholders and other stakeholders in the form of
Pemegang Saham the Corporate Secretary and Investor Relations email
atau Investor addresses.
Principle 2 Perusahaan Terbuka mengungkapkan Bank telah mencantumkan e-mail sekretaris Terpenuhi
Enhancing kebijakan komunikasi Perusahaan Terbuka perusahaan dan hubungan investor pada situs web Fulfilled
the Quality of dengan pemegang saham atau investor sebagai sarana komunikasi antara perusahaan dan
Communication dalam Situs Web. pemangku kepentingan.
between the The Public Company discloses its The Bank has published the Corporate Secretary and
Public Company communication policy with shareholders or Investor Relations email addresses on its website as
and Shareholders investors on its website. communication channels between the Company and
or Investors its stakeholders.
II Aspek 2: Fungsi dan Peran Dewan Komisaris
Aspect 2: Function and Role of the Board of Commissioners
Prinsip 3 Penentuan jumlah anggota Dewan Perusahaan menentukan jumlah Anggota Dewan Terpenuhi
Memperkuat Komisaris mempertimbangkan kondisi Komisaris sesuai dengan POJK Tata Kelola dan Fulfilled
Keanggotaan dan Perusahaan Terbuka. Peraturan lain yang berlaku.
Komposisi Dewan The determination of the number of The Company determines the number of members of
Komisaris members of the Board of Commissioners the Board of Commissioners in accordance with the
considers the condition of the Public POJK on Corporate Governance and other applicable
Principle 3 Company. regulations.
Strengthening
the Membership Penentuan komposisi anggota Dewan Perusahaan menentukan komposisi anggota Dewan Terpenuhi
and Composition Komisaris memperhatikan keberagaman Komisaris memperhatikan keberagaman, keahlian, Fulfilled
of the Board of keahlian, pengetahuan, dan pengalaman pengetahuan, dan pengalaman yang dibutuhkan
Commissioners yang dibutuhkan. sesuai POJK Tata Kelola dan Peraturan lain yang
The determination of the composition of the berlaku.
members of the Board of Commissioners The Company determines the composition of the
considers the diversity of expertise, members of the Board of Commissioners by considering
knowledge, and experience required. the required diversity, expertise, knowledge, and
experience in accordance with the POJK on Corporate
Governance and other applicable regulations.
Prinsip 4 Dewan Komisaris mempunyai kebijakan Sesuai dengan Surat Keputusan No. 005 tahun 2021 Terpenuhi
Meningkatkan penilaian sendiri (Self Assessment) untuk tentang Pedoman dan Tata Tertib Kerja Dewan Komisaris Fulfilled
Kualitas menilai kinerja Dewan Komisaris. PT Bank KB Bukopin Tbk tanggal 29 Juni 2021 bahwa
Pelaksanaan The Board of Commissioners has a Dewan Komisaris wajib melakukan penilaian sendiri
Tugas dan self-assessment policy to assess the (Self Assessment) yang telah diuraikan pada bagian
Tanggung Jawab performance of the Board of Commissioners. penilaian kinerja Dewan Komisaris Laporan Tahunan ini.
Dewan Komisaris In accordance with Decision Letter No. 005 of
2021 on the Board of Commissioners Charter of
Principle 4 PT Bank KB Bukopin Tbk dated June 29, 2021, the
Enhancing the Board of Commissioners is required to conduct
Quality of the a self-assessment as described in the section
Implementation on the performance assessment of the Board of
of the Duties and Commissioners in this Annual Report.
Responsibilities
of the Board of Kebijakan penilaian sendiri (Self Penilaian sendiri (Self Assessment) untuk menilai kinerja Terpenuhi
Commissioners Assessment) untuk menilai kinerja Dewan Dewan Komisaris, diungkapkan pada bagian penilaian Fulfilled
Komisaris, diungkapkan melalui Laporan kinerja Dewan Komisaris Laporan Tahunan ini.
Tahunan Perusahaan Terbuka. The self-assessment to assess the performance of
The self-assessment policy for assessing the Board of Commissioners is disclosed in the section
the performance of the Board of on the performance assessment of the Board of
Commissioners is disclosed in the Annual Commissioners in this Annual Report.
Report of the Public Company.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Prinsip Rekomendasi Penjelasan Penerapan di KB Bank Keterangan
No.
Principles Recommendations Explanation of Implementation at KB Bank Description
Dewan Komisaris mempunyai kebijakan Setiap usulan pengangkatan dan atau pergantian Terpenuhi
terkait pengunduran diri anggota Dewan anggota Dewan Komisaris/Direksi kepada RUPS harus Fulfilled
Komisaris apabila terlibat dalam kejahatan memperhatikan rekomendasi Komite Remunerasi dan
keuangan. Nominasi dan mendapatkan persetujuan sebagaimana
The Board of Commissioners has a policy diatur dalam Kebijakan terkait pengunduran diri anggota
regarding the resignation of members of Direksi diatur dalam Kebijakan Tingkat Tinggi tentang Tata
the Board of Commissioners in the event Kelola PT Bank KB Indonesia Tbk Versi 3.0 No. 123 Tahun
they are involved in financial crimes. 2025. Dijelaskan di dalam ketentuan bahwa anggota
Komisaris/Direksi tidak boleh pernah dihukum karena
melakukan tindak pidana yang merugikan keuangan
Negara dan atau sektor keuangan.
Every proposal for the appointment and/or replacement
of members of the Board of Commissioners/Board of
Directors to the GMS must consider the recommendation
of the Remuneration and Nomination Committee and
obtain approval as stipulated in the policy related to the
resignation of members of the Board of Directors which
is stipulated in the the High-Level Governance Policy
of PT Bank KB Indonesia Tbk Version 3.0 No. 123 of
2025. The provisions state that members of the Board
of Commissioners/Board of Directors must never have
been convicted of a criminal offense that causes losses
to state finances and/or the financial sector.
Dewan Komisaris atau Komite yang Pengangkatan dan pemberhentian Direksi Perseroan Terpenuhi
menjalankan fungsi Nominasi dan dilakukan berdasarkan prinsip-prinsip profesionalisme Fulfilled
Remunerasi menyusun kebijakan suksesi dan GCG. Perseroan mengacu kepada Peraturan
dalam proses Nominasi anggota Direksi. Otoritas Jasa Keuangan No. 17 Tahun 2023 tentang
The Board of Commissioners or the Penerapan Tata Kelola bagi Umum. Uraian tentang
Committee performing the Nomination kebijakan suksesi dalam proses Nominasi anggota
and Remuneration function formulates a Direksi Perseroan telah diungkapkan sebagaimana
succession policy in the nomination process pada bagian Suksesi Direksi Laporan Tahunan ini.
for members of the Board of Directors. The appointment and dismissal of the Company’s Board
of Directors are carried out based on the principles
of professionalism and GCG. The Company refers to
Financial Services Authority Regulation No. 17 of 2023
on the Implementation of Governance for Commercial
Banks. The description of the succession policy in the
nomination process for members of the Company’s
Board of Directors has been disclosed in the Board of
Directors Succession section of this Annual Report.
III Aspek 3: Fungsi dan Peran Direksi
Aspect 3: Function and Role of the Board of Directors
Prinsip 5 Penentuan jumlah anggota Direksi Seluruh anggota direksi memiliki kompetensi yang Terpenuhi
Memperkuat mempertimbangkan kondisi Perusahaan memadai dan relevan dengan jabatannya untuk Fulfilled
Keanggotaan dan Terbuka serta efektifitas dalam pengambilan menjalankan tugas dan tanggung jawabnya yang
Komposisi Direksi Keputusan. dimilikinya dalam pelaksanaan tugas dan tanggung
The determination of the number of jawabnya. Berdasarkan observasi terhadap
Principle 5 members of the Board of Directors considers curriculum vitae anggota direksi, terlihat bahwa
Strengthening the the condition of the Public Company as well direksi memiliki integritas dan kompetensi yang
Membership and as effectiveness in decision-making. mendukung pelaksanaan tugasnya sebagai direksi
Composition of the bank. Hal tersebut salah satunya terungkap dengan
Board of Directors adanya rekam jejak jenjang karir yang jelas di Bank
dan keikutsertaan dalam berbagai pelatihan maupun
sertifikasi.
All members of the Board of Directors possess adequate
competencies relevant to their respective positions
to carry out their duties and responsibilities. Based
on a review of the curriculum vitae of the members of
the Board of Directors, it is evident that they have the
integrity and competence to support the performance
of their duties as the Board of Directors of the Bank. This
is reflected, among others, in their clear career track
records within the Bank and their participation in various
training programs and certifications.
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Tata Kelola Perusahaan Corporate Governance
Prinsip Rekomendasi Penjelasan Penerapan di KB Bank Keterangan
No.
Principles Recommendations Explanation of Implementation at KB Bank Description
Penentuan komposisi anggota Direksi Laporan keuangan perseroan disusun dengan Terpenuhi
memperhatikan, keberagaman keahlian, mengacu pada standar akuntansi keuangan yang Fulfilled
pengetahuan, dan pengalaman yang berlaku umum di indonesia dan telah ditandatangani
dibutuhkan. oleh direksi Perseroan.
The determination of the composition of the The Company’s financial statements are prepared
Board of Directors considers the diversity in accordance with generally accepted accounting
of expertise, knowledge, and experience standards in Indonesia and have been signed by the
required. Company’s Board of Directors.
Anggota Direksi yang membawahi bidang Seluruh anggota direksi memiliki kompetensi yang Terpenuhi
akuntansi atau keuangan memiliki keahlian memadai dan relevan dengan jabatannya untuk Fulfilled
dan/atau pengetahuan di bidang akuntansi. menjalankan tugas dan tanggung jawabnya yang
Members of the Board of Directors dimilikinya dalam pelaksanaan tugas dan tanggung
overseeing accounting or finance functions jawabnya. Berdasarkan observasi terhadap curriculum
possess expertise and/or knowledge in the vitae anggota direksi, terlihat bahwa direksi memiliki
field of accounting. integritas dan kompetensi yang mendukung
pelaksanaan tugasnya sebagai direksi bank. Hal
tersebut salah satunya terungkap dengan adanya rekam
jejak jenjang karir yang jelas di bank dan keikutsertaan
dalam berbagai pelatihan maupun sertifikasi.
All members of the Board of Directors possess adequate
competencies relevant to their respective positions
to carry out their duties and responsibilities. Based
on a review of the curriculum vitae of the members of
the Board of Directors, it is evident that they have the
integrity and competence to support the performance
of their duties as the Board of Directors of the Bank. This
is reflected, among others, in their clear career track
records within the Bank and their participation in various
training programs and certifications.
IV Prinsip 6 Direksi mempunyai kebijakan penilaian Merujuk Surat Keputusan No. 0404 Tahun 2020 tanggal Terpenuhi
Meningkatkan sendiri (Self Assessment) untuk menilai 30 Desember 2020 bahwa Direksi wajib melakukan Fulfilled
Kualitas kinerja Direksi. Kebijakan penilaian sendiri (Self Assessment) melalui
Pelaksanaan The Board of Directors has a self- sistem penilaian Key Performance Indicator (KPI)
Tugas dan assessment policy to assess the Board of sebagaimana yang diuraikan pada bagian penilaian
Tanggung Jawab Directors’ performance. kinerja Direksi Laporan Tahunan ini.
Direksi Referring to Decision Letter No. 0404 of 2020 dated
December 30, 2020, the Board of Directors is required
Principle 6 to conduct a Self-Assessment policy through a Key
Enhancing the Performance Indicator (KPI) assessment system, as
Quality of the described in the section on the performance assessment
Implementation of the Board of Directors in this Annual Report.
of the Duties and
Responsibilities Kebijakan penilaian sendiri (Self Self Assessment atas kinerja direksi telah diungkapkan Terpenuhi
of the Board of Assessment) untuk menilai kinerja Direksi pada bagian penilaian kinerja direksi laporan tahunan ini. Fulfilled
Directors diungkapkan melalui laporan tahunan The Self-Assessment of the performance of the Board
Perusahaan Terbuka. of Directors has been disclosed in the section on the
The self-assessment policy for assessing performance assessment of the Board of Directors in
the performance of the Board of Directors this Annual Report.
is disclosed in the Public Company’s annual
report.
Direksi mempunyai kebijakan terkait Kebijakan terkait pengunduran diri anggota Direksi Terpenuhi
pengunduran diri anggota Direksi apabila diatur dalam Kebijakan Tingkat Tinggi tentang Tata Fulfilled
terlibat dalam kejahatan keuangan. Kelola PT Bank KB Indonesia Tbk Versi 3.0 Nomor 123
The Board of Directors has a policy Tahun 2025.
regarding the resignation of its members if The policy regarding the resignation of members of
they are involved in financial crimes. the Board of Directors is regulated in the High-Level
Governance Policy of PT Bank KB Indonesia Tbk
Version 3.0 Number 123 of 2025.
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Prinsip Rekomendasi Penjelasan Penerapan di KB Bank Keterangan
No.
Principles Recommendations Explanation of Implementation at KB Bank Description
Aspek 4: Partisipasi Pemangku Kepentingan
Aspect 4: Stakeholders Engagement
Prinsip 7 Perusahaan Terbuka memiliki kebijakan Kebijakan terkait Insider Trading diatur dalam Surat Terpenuhi
Meningkatkan untuk mencegah terjadinya insider trading. Keputusan 0056 Tahun 2022 tentang Kebijakan Fulfilled
Aspek Tata Kelola The Public Company has a policy to Kepemilikan Saham Direksi, Dewan Komisaris, dan
Perusahaan prevent insider trading. Karyawan PT Bank KB Bukopin Tbk.
melalui Partisipasi The policy on Insider Trading is stipulated in Decision
Pemangku Letter No. 0056 of 2022 on the Share Ownership Policy
Kepentingan for the Board of Directors, Board of Commissioners,
and Employees of PT Bank KB Bukopin Tbk.
Principle 7
Enhancing Perusahaan Terbuka memiliki kebijakan KB Bank telah memiliki kebijakan anti fraud dan Terpenuhi
Corporate anti korupsi dan anti fraud. kebijakan lainnya terkait dengan anti korupsi Fulfilled
Governance The Public Company has anti-corruption diantaranya yaitu Kebijakan No. 208 Tahun 2024
Aspects through and anti-fraud policies. tentang Strategi Anti Fraud.
Stakeholder KB Bank has established an anti-fraud policy and other
Engagement policies related to anti-corruption, including Policy No.
208 of 2024 concerning the Anti-Fraud Strategy.
Perusahaan Terbuka memiliki kebijakan Perseroan telah memiliki kebijakan terkait seleksi Terpenuhi
tentang seleksi dan peningkatan dan peningkatan kemampuan vendor melalui Surat Fulfilled
kemampuan pemasok atau vendor. Keputusan Direksi No. 0102 tentang Corporate
The Public Company has a policy on the Contract Committee Pengadaan Barang dan Jasa.
selection and capacity building of suppliers The Company has established a policy related
or vendors. to vendor selection and capability enhancement
through Board of Directors’ Decision Letter No. 0102
concerning the Corporate Contract Committee for the
Procurement of Goods and Services.
Perusahaan Terbuka memiliki kebijakan Perusahaan telah memiliki Kebijakan No. 131 tahun Terpenuhi
tentang pemenuhan hak-hak kreditur. 2025 tentang Pelindungan Konsumen dan Masyarakat. Fulfilled
The Public Company has a policy on the The Company has established Policy No. 131 of 2025
fulfillment of creditors’ rights. concerning Consumer and Public Protection.
Perusahaan Terbuka memiliki kebijakan Pedoman No. 095 (V5) Tahun 2024 tentang Terpenuhi
sistem whistleblowing. Whistleblowing System (WBS). Fulfilled
The Public Company has a whistleblowing Guideline No. 095 (V5) of 2024 concerning the
system policy. Whistleblowing System (WBS).
Perusahaan Terbuka memiliki kebijakan Tidak Ada Tidak
pemberian insentif jangka panjang kepada None Terpenuhi
Direksi dan karyawan. Unfulfilled
The Public Company has a policy on
granting long-term incentives to the Board
of Directors and employees.
V Aspek 5: Keterbukaan Informasi
Aspect 5: Information Disclosure
Prinsip 8 Perusahaan Terbuka memanfaatkan Perusahaan memiliki akun media sosial yaitu Surat Terpenuhi
Meningkatkan penggunaan teknologi informasi secara Kabar dan Situs Web Bursa Efek Indonesia. Fulfilled
Pelaksanaan lebih luas selain Situs Web sebagai media The Company has social media accounts, namely
Keterbukaan keterbukaan informasi. a Newspaper and the Indonesia Stock Exchange
Informasi The Public Company utilizes information Website.
technology more broadly beyond its website
Principle 8 as a medium for information disclosure.
Enhancing the
Implementation Laporan Tahunan Perusahaan Terbuka KB Bank setiap bulan melaporkan kepemilikan saham di Terpenuhi
of Information mengungkapkan pemilik manfaat akhir atas 5% kepada Otoritas Bursa dan telah diungkapkan Fulfilled
Disclosure dalam kepemilikan saham Perusahaan pada Laporan Tahunan ini.
Terbuka paling sedikit 5% (lima persen), KB Bank reports shareholdings exceeding 5% to the
selain pengungkapan pemilik manfaat akhir Exchange Authority on a monthly basis, and this has
dalam kepemilikan saham Perusahaan been disclosed in this Annual Report.
Terbuka melalui pemegang saham utama
dan pengendali.
The Public Company’s Annual Report
discloses ultimate beneficial owners
holding at least 5% (five percent) of the
Public Company’s shares, in addition to the
disclosure of ultimate beneficial ownership
through main and controlling shareholders.
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Tata Kelola Perusahaan Corporate Governance
Kerangka Tata Kelola
Governance Framework
Penerapan Tata Kelola Perusahaan di KB Bank The implementation of corporate governance at KB
mengacu pada peraturan perundang-undangan yang Bank refers to the applicable laws and regulations
berlaku dan best practices yang berlaku di industri, as well as industry best practices, particularly in the
khususnya industri keuangan. Untuk itu, KB Bank telah financial sector. Therefore, KB Bank has developed a
menyusun kerangka penerapan GCG yang secara GCG implementation framework that generally covers
umum mencakup 3 (tiga) aspek Governance, yaitu: 3 (three) aspects of governance, namely:
1. Struktur tata kelola (governance structure) 1. Governance Structure
Governance structure menunjukkan kecukupan The governance structure reflects the adequacy
struktur dan infrastruktur tata kelola Bank agar of the Bank’s governance framework and
proses penerapan prinsip tata kelola yang baik infrastructure to ensure that the application of
menghasilkan outcome yang sesuai dengan good governance principles produces outcomes in
harapan pemangku kepentingan Bank. Yang line with the Bank stakeholders’ expectation. The
termasuk dalam struktur tata kelola Bank adalah Bank’s governance structure includes the Board of
Direksi, Dewan Komisaris, Komite-komite, dan Directors, Board of Commissioners, Committees,
Satuan Kerja pada Bank. Adapun yang termasuk and Work Units within the Bank. The governance
infrastruktur tata kelola Bank antara lain kebijakan infrastructure includes the Bank’s policies and
dan prosedur Bank, sistem informasi manajemen procedures, management information systems,
serta tugas pokok dan fungsi masing-masing and the main duties and functions of each
struktur organisasi. organizational structure.
2. Proses Tata Kelola (governance process) 2. Governance Process
Governance process mencerminkan efektivitas The governance process reflects the effectiveness
proses penerapan prinsip tata kelola yang of applying good governance principles, supported
baik yang didukung oleh kecukupan, struktur by the adequacy of the Bank’s governance
dan infrastruktur tata Kelola Bank, sehingga structure and infrastructure, to produce outcomes
menghasilkan outcome yang sesuai dengan that meet the expectations of stakeholders.
harapan para pemangku kepentingan.
3. Hasil Tata Kelola (governance outcome) 3. Governance Outcome
Governance outcome ditunjukkan dengan kualitas The governance outcome is demonstrated by
outcome yang memenuhi harapan pemangku the quality of results that meet the expectations
kepentingan Bank yang merupakan hasil proses of the Bank’s stakeholders, which are the result
penerapan prinsip tata kelola yang baik serta of implementing good governance principles
didukung oleh kecukupan struktur dan infrastruktur and supported by the adequacy of the Bank’s
tata kelola Bank. governance structure and infrastructure.
Governance Structure Governance Structure
Berdasarkan Undang-Undang No. 40 tahun 2007 In accordance with Law No. 40 of 2007 on Limited
tentang Perseroan Terbatas, Organ Perseroan terdiri Liability Companies, the Company’s organs consist
dari Rapat Umum Pemegang Saham (RUPS), Dewan of the General Meeting of Shareholders (GMS), the
Komisaris dan Direksi. Ketiga organ Perseroan Board of Commissioners, and the Board of Directors.
tersebut memainkan peran kunci dalam keberhasilan These three corporate organs play a key role in the
pelaksanaan GCG. Organ Perseroan menjalankan successful implementation of GCG. Each organ carries
fungsinya sesuai dengan ketentuan perundang- out its functions in accordance with the prevailing laws
undangan, Anggaran Dasar dan ketentuan lainnya atas and regulations, the Articles of Association, and other
dasar prinsip bahwa masing-masing organ mempunyai provisions, based on the principle that each organ
independensi dalam melaksanakan tugas, fungsi dan has independence in performing its duties, functions,
tanggung jawabnya untuk kepentingan Perseroan. and responsibilities for the benefit of the Company.
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Organ Utama Organ Pendukung Infrastruktur
Main Organ Supporting Organs Infrastructure
• Komite Audit Peraturan Perseroan, Kode
Dewan Komisaris Audit Committee Etik & Perilaku Kepegawaian,
Board of Commissioners • Komite Pemantau Risiko Kebijakan dan Prosedur
Risk Monitoring Committee Company Regulations, Code
• Komite Remunerasi & of Ethics & Employee Conduct,
Nominasi Policies and Procedures
Remuneration & Nomination
Rapat Umum Committee
Pemegang Saham • Komite Tata Kelola
General Meeting of Terintegrasi
Integrated Governance
Shareholders
Committee
• Komite Manajemen Risiko
Direksi Risk Management Committee
Board of Directors • Komite Manajemen Aset dan Liabilitas (ALCO)
Assets and Liabilities Management Committee (ALCO)
• Komite Pengarah Teknologi Informasi
Information Technology Steering Committee
• Komite Kredit
Credit Committee
• Komite Kebijakan Perkreditan
Credit Policy Committee
• Komite Kredit Retail
Retail Credit Committee
• Komite Support TI
IT Support Committee
• Komite Disiplin Karyawan (KDK)
Employee Disciplinary Committee (KDK)
• Komite Human Capital
Human Capital Committee
• Komite Pengadaan Barang dan Jasa
Procurement Committee
• Komite Pengendali Internal
Internal Control Committee
Business Unit
Sistem kepengurusan menganut sistem dua badan The management system adopts a two-tier system,
(two tier system), yaitu Dewan Komisaris dan Direksi, consisting of the Board of Commissioners and the
yang memiliki wewenang dan tanggung jawab yang Board of Directors, each with clearly defined authorities
jelas sesuai fungsinya masing-masing sebagaimana and responsibilities in accordance with their respective
diamanahkan dalam Anggaran Dasar dan peraturan functions as mandated in the Articles of Association
perundang-undangan. and applicable laws and regulations.
Selain ketiga organ utama tersebut, sesuai dengan In addition to these main organs, in accordance with
peraturan perundang-undangan, Bank dapat laws and regulations, the Bank may establish supporting
membentuk organ pendukung untuk membantu Dewan organs to assist the Board of Commissioners and
Komisaris dan Direksi dalam menjalankan fungsi, tugas, the Board of Directors in carrying out their functions,
dan tanggung jawabnya untuk mencapai haluan, visi, duties, and responsibilities to achieve the Bank’s
dan misi Bank. direction, vision, and mission.
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Dewan Komisaris dalam menjalankan fungsi In performing its supervisory function, the Board of
pengawasan didukung oleh komite-komite yang Commissioners is supported by committees established
dibentuk di bawah Dewan Komisaris, yang meliputi: under the Board of Commissioners, which include:
1. Komite Audit; 1. Audit Committee;
2. Komite Pemantau Risiko; 2. Risk Monitoring Committee;
3. Komite Remunerasi & Nominasi; serta 3. Remuneration & Nomination Committee; and
4. Komite Tata Kelola Terintegrasi. 4. Integrated Governance Committee.
Sedangkan Direksi dan jajaran Manajemen Bank Meanwhile, the Board of Directors and the Bank’s
bertanggung jawab atas pengelolaan pengawasan, management team are responsible for operational
serta penerapan tata kelola di KB Bank. Dalam management, supervision, and the implementation of
melaksanakan tugasnya, keduanya didukung oleh governance at KB Bank. In carrying out their duties,
Sekretaris Perusahaan, Satuan Kerja Audit Internal they are supported by the Corporate Secretary, the
(SKAI), serta Komite di bawah Direksi yang terdiri dari: Internal Audit Unit (SKAI), and committees under the
Board of Directors, which consist of:
1. Komite Manajemen Risiko; 1. Risk Management Committee;
2. Komite Manajemen Aset dan Liabilitas (ALCO); 2. Assets and Liabilities Management Committee
(ALCO);
3. Komite Pengarah Teknologi Informasi; 3. Information Technology Steering Committee;
4. Komite Kredit; 4. Credit Committee;
5. Komite Kebijakan Perkreditan; 5. Credit Policy Committee;
6. Komite Kredit Retail; 6. Retail Credit Committee;
7. Komite Support TI; 7. IT Support Committee;
8. Komite Disiplin Karyawan (KDK); 8. Employee Disciplinary Committee (KDK);
9. Komite Human Capital; 9. Human Capital Committee;
10. Komite Pengadaan Barang dan Jasa; serta 10. Procurement Committee; and
11. Komite Pengendali Internal. 11. Internal Control Committee.
Governance Process Governance Process
Setiap organ tata kelola memiliki fungsi, tugas dan Each governance organ has distinct functions, duties,
tanggung jawab yang berbeda. Agar organ tata kelola and responsibilities. To ensure that the governance
dapat berjalan dengan baik, maka dibutuhkan perangkat organs operate effectively, a set of policies is required
kebijakan yang dapat memberikan kerangka acuan dan to provide a framework and standardization for the
standarisasi pelaksanaan tugas dari setiap organ GCG implementation of duties by each GCG organ at KB
yang dimiliki KB Bank dan seluruh insan KB Bank. Bank and all KB Bank personnel.
Bank telah menyusun seperangkat kebijakan sebagai The Bank has developed a set of policies as a
panduan implementasi yang komprehensif atas comprehensive implementation guide for the
penerapan GCG di lingkungan Bank, antara lain: application of GCG within the Bank, including:
Kebijakan/SOP Keterangan
Policy/SOP Description
Pedoman Kode Etik • Kebijakan No. 108 tahun 2024 tentang Kode Etik Perlindungan Konsumen PT Bank KB Bukopin Tbk | Policy No.
Code of Ethics 108 of 2024 on the Consumer Protection Code of Ethics of PT Bank KB Bukopin Tbk
• Surat Keputusan Direksi No. 004 tahun 2023 tentang Kode Etik PT Bank KB Bukopin Tbk | Board of Directors’
Decision Letter No. 004 of 2023 on the Code of Ethics of PT Bank KB Bukopin Tbk
• Surat Keputusan Direksi No. 0158 tahun 2022 tentang Kode Etik Treasury PT Bank KB Bukopin Tbk | Board of
Directors’ Decision Letter No. 0158 of 2022 on the Treasury Code of Ethics of PT Bank KB Bukopin Tbk
Pedoman Pemberian Kredit Kebijakan Nomor 376 tahun 2025 tentang Perkreditan PT Bank KB Bukopin Tbk
Credit Provision Guidelines Policy No. 376 of 2025 on Lending at PT Bank KB Bukopin Tbk
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Kebijakan/SOP Keterangan
Policy/SOP Description
Pedoman Kerja Dewan • Surat Keputusan Dewan Komisaris No. 005 tahun 2021 tentang Pedoman dan Tata Tertib Kerja Dewan Komisaris |
Komisaris & Komite Board of Commissioners’ Decision Letter No. 005 of 2021 on Work Guidelines and Code of Conduct of the Board
Pendukung of Commissioners
Board of Commissioners • Surat Keputusan Dewan Komisaris No. 004 tahun 2019 tentang Pedoman dan Tata Tertib Kerja Komite Audit PT
& Supporting Committees Bank Bukopin Tbk | Board of Commissioners’ Decision Letter No. 004 of 2019 on Work Guidelines and Code of
Charter Conduct of the Audit Committee of PT Bank Bukopin Tbk
• Surat Keputusan Dewan Komisaris No. 005 tahun 2019 tentang Pedoman dan Tata Tertib Kerja Komite Pemantau
Risiko PT Bank Bukopin Tbk | Board of Commissioners’ Decision Letter No. 005 of 2019 on Work Guidelines and
Code of Conduct of the Risk Monitoring Committee of PT Bank Bukopin Tbk
• Surat Keputusan Dewan Komisaris No. 001 tahun 2019 tentang Pedoman dan Tata Tertib Kerja Komite
Remunerasi dan Nominasi PT Bank Bukopin Tbk | Board of Commissioners’ Decision Letter No. 001 of 2019 on
the Remuneration and Nomination Committee Charter of PT Bank Bukopin Tbk
Pedoman dan Tata Tertib • Kebijakan No. 469 tahun 2025 Tentang Tata Tertib Kerja Direksi PT Bank KB Indonesia Tbk | Policy No. 469 of
Kerja Direksi 2025 Regarding the Rules of Procedure for the Board of Directors of PT Bank KB Indonesia Tbk
Board of Directors Charter • Kebijakan No. 032 tahun 2024 tentang Kelembagaan dan Kewenangan Komite Kredit | Policy No. 032 of 2024
on the Structure and Authority of the Credit Committee
• Surat Edaran Direksi No. SE/183/DIR/IX/2018 tentang Komite Kebijakan Perkreditan Bank Bukopin | Board of
Directors’ Circular Letter No. SE/183/DIR/IX/2018 on the Bank Bukopin Credit Policy Committee
• Surat Keputusan Direksi No. 0128 tahun 2023 tentang Piagam Komite Manajemen Risiko PT Bank KB Bukopin Tbk
| Board of Directors’ Decision Letter No. 0128 of 2023 on the Risk Management Committee Charter of PT Bank KB
Bukopin Tbk
• Kebijakan No. 102/K-ITGV/DTI tahun 2023 tentang Komite Pengarah Teknologi Informasi | Policy No. 102/K-ITGV/
DTI of 2023 on the Information Technology Steering Committee
Piagam Audit Intern Surat Keputusan No. 421 tahun 2025 tentang Piagam Audit Internal
Internal Audit Charter Decision Letter No. 421 of 2025 on the Internal Audit Charter
Pedoman Manajemen Risiko Kebijakan Tingkat Tinggi No. 224 (V11) tahun 2025 tentang Manajemen Risiko PT Bank KB Bukopin Tbk
Risk Management Guidelines High-Level Policy No. 224 (V11) of 2025 on Risk Management at PT Bank KB Bukopin Tbk
Pedoman Pengelolaan
Gratifikasi Pedoman No. 393 tahun 2025 Tentang Anti Korupsi dan Pengelolaan Gratifikasi
Gratification Management Guideline No. 393 of 2025 on Anti-Corruption and Gratuity Management
Guidelines
Pedoman sistem
Pelaporan Pelanggaran
Pedoman No. 095 (V5) tahun 2024 Tentang Whistleblowing System (WBS) PT Bank KB Bukopin Tbk
(Whistleblowing System)
Guideline No. 095 (V5) of 2024 on the Whistleblowing System (WBS) of PT Bank KB Bukopin Tbk
Whistleblowing System
Guidelines
• Anggaran Dasar PT Bank KB Indonesia Tbk | Articles of Association of PT Bank KB Indonesia Tbk
Pedoman Lainnya
• Kebijakan No. 001 (V4) tahun 2025 tentang Hierarki & Tata Kelola Ketentuan Internal PT Bank KB Indonesia Tbk |
Other Guidelines
Policy No. 001 (V4) of 2025 on the Hierarchy & Governance of Internal Regulations of PT Bank KB Indonesia Tbk
Mekanisme Tata Kelola Perusahaan Corporate Governance Mechanism
KB Bank berkomitmen untuk menjalankan prinsip KB Bank is committed to implementing the principles
GCG sebagai bagian dari landasan operasionalnya. of GCG as a foundational part of its operations.
Komitmen ini diwujudkan melalui kebijakan serta This commitment is realized through policies and
prosedur yang diterapkan secara konsisten dalam procedures consistently applied across all aspects of
setiap aspek operasional Bank. the Bank’s operations.
Penerapan GCG bukan sekadar kepatuhan terhadap The implementation of GCG goes beyond mere
regulasi, tetapi telah menjadi budaya kerja yang melekat regulatory compliance, it has become an ingrained
di seluruh tingkat organisasi. Mulai dari manajemen work culture at every level of the organization. From
hingga karyawan, setiap individu memiliki tanggung management to staff, each individual holds the
jawab untuk memahami dan menerapkan prinsip- responsibility to understand and apply GCG principles
prinsip GCG dalam setiap keputusan dan aktivitas in every decision and activity.
mereka.
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Untuk menjaga efektivitas kebijakan tersebut, KB Bank To maintain the effectiveness of these policies, KB
secara rutin melakukan evaluasi serta penyesuaian Bank routinely conducts evaluations and adjustments
agar tetap selaras dengan dinamika industri, regulasi to ensure alignment with industry dynamics, the latest
terbaru, dan praktik terbaik di sektor perbankan. regulations, and best practices in the banking sector.
Proses evaluasi ini melibatkan berbagai pihak di This evaluation process involves various internal
dalam perusahaan guna memastikan kebijakan yang stakeholders to ensure that the policies remain relevant
diterapkan tetap relevan dan memberikan manfaat and deliver optimal benefits.
optimal.
Lebih dari sekadar implementasi, KB Bank juga Beyond implementation, KB Bank also emphasizes the
menekankan pentingnya komunikasi dan sosialisasi importance of communicating and disseminating GCG
kebijakan GCG kepada seluruh karyawan. Berbagai policies to all employees. Various initiatives such as
inisiatif seperti pelatihan, diskusi internal, dan training programs, internal discussions, and the use
penggunaan media komunikasi perusahaan dilakukan of corporate communication channels are carried out
untuk memperkuat pemahaman serta penerapan prinsip to strengthen understanding and application of GCG
GCG dalam setiap lini bisnis. Dengan demikian, KB Bank principles across all business lines. In this way, KB Bank
dapat terus menjaga transparansi, akuntabilitas, serta continues to uphold transparency, accountability, and
kepercayaan para pemangku kepentingan. the trust of its stakeholders.
Governance Outcome Governance Outcome
Efektivitas penerapan GCG di lingkungan KB Bank The effectiveness of GCG implementation at KB Bank
tercermin dari governance outcome yang telah is reflected in the governance outcomes achieved. The
diperoleh. Bank dan para pemangku kepentingan telah Bank and its stakeholders have benefited from the
mendapatkan manfaat dari penerapan GCG dengan application of GCG, as evidenced by strong financial
dicapainya kinerja keuangan maupun operasional yang and operational performance in 2025, including the
baik di tahun 2025 sebagai berikut: following achievements:
• Pengungkapan Laporan Tahunan Tahun Buku 2024 • Disclosure of the 2024 Annual Report, which
yang didalamnya terdapat keterbukaan informasi includes information on financial and non-financial
terkait laporan keuangan, non keuangan, dan reports, and governance implementation, as
pelaksanaan tata kelola yang telah disetujui oleh approved by the GMS on May 28, 2025.
RUPS pada 28 Mei 2025.
• Dewan Komisaris dan Direksi Bank telah • The Bank’s Board of Commissioners and Board of
melaksanakan tugasnya dan mengadakan Directors carried out their duties and held meetings,
Rapat baik secara tersendiri maupun gabungan both individually and jointly, in accordance with
sesuai dengan ketentuan yang berlaku dan applicable regulations, and administered the
mengadministrasikan setiap dokumen notulen minutes of each meeting.
Rapat tersebut.
• KB Bank telah membukukan laba bersih sebesar • KB Bank recorded a net profit of IDR 66.59 billion.
Rp 66,59 miliar.
• Bank melaporkan Laporan Hasil Penggunaan Dana • The Bank timely reported the Report on the Use of
PUT VII periode Juni 2025 tepat waktu pada Juli Proceeds from LPO VII for the period of June 2025
2025. in July 2025.
• Sampai dengan Desember 2025, Bank telah • Until December 2025, the Bank had realized the
merealisasikan penggunaan dana Penawaran use of proceeds from Limited Public Offering VII
Umum Terbatas VII sebesar Rp11.996.499.969.200. amounting to IDR 11,996,499,969,200.
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• Rasio fundamental keuangan Bank dapat terjaga • The Bank’s fundamental financial ratios are well
dengan baik dan sesuai dengan peraturan yang maintained and in accordance with applicable
berlaku yaitu sebagai berikut: regulations, as follows:
Uraian Semester II 2025
No Parameter
Description Second Semester of 2025
Penguatan Permodalan
1 CAR 15,41%
Strengthening Capital
Penguatan Likuiditas
2 LCR 302,64%
Strengthening Liquidity
Kestabilan Likuiditas
3 NSFR 102,76%
Maintaining Liquidity Stability
• Bank memperoleh peringkat idAAA dengan outlook • The Bank obtained an idAAA rating with a stable
stabil dari lembaga pemeringkat kredit Pefindo outlook from the credit rating agency Pemeringkat
dan AAA(idn) dari Fitch Rating. Pencapaian ini Efek Indonesia and AAA(idn) from Fitch Ratings.
menunjukkan bahwa Bank memiliki kehandalan This achievement indicates that the Bank
dari sisi kekuatan finansial, stabilitas, dan berbagai possesses strong financial strength, stability, and
keunggulan lainnya. various other competitive advantages.
• Bank memperoleh penghargaan seperti nominasi • The Bank received awards such as the Eco
apresiasi Eco Innovation kategori ESG Appreciation Innovation appreciation nomination in the ESG
2025 oleh B-Universe, Penghargaan Mitra Bayar Appreciation category 2025 by B-Universe, the
2025 kategori Excellence in Administration and 2025 Paying Partner Award in the Excellence in
Reporting dari PT Asabri (Persero), ATM Bersama Administration and Reporting category from PT
Award 2025 Kategori The Most Transaction Asabri (Persero), the 2025 ATM Bersama Award
Growth Issuer dari Artajasa, The Biggest Real in the Most Transaction Growth Issuer category
Estate Summit & AREBI Awards 2025 kategori Best from Artajasa, The Biggest Real Estate Summit &
Innovative Bank oleh AREBI dan The 16th IICD AREBI Awards 2025 in the Best Innovative Bank
Corporate Governance Conference and Award category by AREBI, and The 16th IICD Corporate
Kategori Tip 50 Middle Capitalization Public Listed Governance Conference and Award in the Tip
Company oleh Indonesia Institute for Corporate 50 Middle Capitalization Public Listed Company
Directorship (IICD). category by the Indonesia Institute for Corporate
Directorship (IICD).
• Bank secara berkelanjutan melakukan pemenuhan • The Bank continuously fulfills its commitments
komitmen dan tindak lanjut temuan pemeriksa and follows up on findings from both internal and
intern maupun ekstern serta otoritas pengawas external auditors, as well as other supervisory
lainnya. authorities.
• Bank telah melaksanakan transparansi Laporan • The Bank has implemented transparency in
Keuangan dan Non Keuangan secara berkala Financial and Non-Financial Reports periodically
sesuai ketentuan yang berlaku serta menyediakan in accordance with applicable regulations and
dan/atau menyampaikan informasi mengenai provides and/or discloses accurate, honest, and
produk dan/atau layanan yang akurat, jujur, dan clear information regarding its products and/
jelas baik melalui situs website KB Bank dan/atau or services through the KB Bank website and/or
media cetak. printed media.
• Satuan Kerja Audit Internal dan Unit Kerja Anti • The Internal Audit Unit and Anti-Fraud Unit have
Fraud telah melaksanakan pemeriksaan dan conducted audits and monitoring independently
pemantauan yang dilaksanakan secara independen and continuously in accordance with the annual
dan berkesinambungan sesuai dengan rencana audit work plan/risk-based audit and the
kerja audit tahunan/risk based audit dan rencana established Anti-Fraud strategic plan.
strategi Anti Fraud yang ditetapkan.
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• Audit Eksternal telah bertindak objektif • The External Auditor has acted objectively in
dalam melakukan audit sehingga hasil audit conducting audits, ensuring that the audit results
yang disampaikan kepada Manajemen telah submitted to Management accurately reflect the
menggambarkan permasalahan KB Bank yang issues faced by KB Bank, which will be followed
akan ditindaklanjuti oleh Manajemen KB Bank. up by KB Bank Management. The external audit
Penyampaian hasil audit eksternal tersebut results were also submitted to the Otoritas Jasa
disampaikan secara tepat waktu kepada OJK. Keuangan in a timely manner.
• Bank menindaklanjuti hasil pemeriksaan OJK dan • The Bank has followed up on examination results
Bank Indonesia sesuai dengan komitmen untuk from the Otoritas Jasa Keuangan and Bank
posisi Desember 2025, dengan pencapaian sesuai Indonesia in accordance with its commitments.
assessment Bank adalah sebagai berikut: As of December 2025, the Bank’s assessment of
follow-up achievements is as follows:
a. Pemeriksaan oleh OJK tahun 2024, Total a. Examination by OJK in 2024: Total follow-up
pencapaian Tindak Lanjut Pemeriksaan posisi completion as of December 2025 reached
Desember 2025 adalah 100%; 100%;
b. Pemeriksaan oleh OJK tahun 2025, Total b. Examination by OJK in 2025: Total follow-up
pencapaian Tindak Lanjut Pemeriksaan posisi completion as of December 2025 reached
Desember 2025 adalah 100%; 100%;
c. Pemeriksaan Tematik Pengaduan Nasabah c. Thematic Examination on Customer Complaints
oleh OJK tahun 2025, Total pencapaian Tindak by OJK in 2025: Total follow-up completion as
Lanjut Pemeriksaan posisi Desember 2025 of December 2025 reached 100%;
adalah 100%;
d. Pemeriksaan oleh BI tahun 2024, Total d. Examination by BI in 2024: Total follow-up
pencapaian Tindak Lanjut Pemeriksaan posisi completion as of December 2025 reached
Desember 2025 adalah 100%; 100%;
e. Pemeriksaan Tematik Keamanan dan e. Thematic Examination on the Security and
Keandalan Penyelenggaraan Kepesertaan Reliability of SPBI Participation Implementation,
SPBI, beserta Infrastruktur TI Pendukungnya, including supporting IT infrastructure,
Pemenuhan Aspek MRSI, serta KKS oleh BI, fulfillment of MRSI aspects, and KKS by BI:
Total pencapaian Tindak Lanjut Pemeriksaan Total follow-up completion as of December
posisi Desember 2025 adalah 100%. 2025 reached 100%.
• Bank senantiasa memenuhi permintaan data dari • The Bank consistently fulfills data requests from
OJK dalam rangka pengawasan yang dilakukan the Otoritas Jasa Keuangan as part of daily
secara harian. supervisory activities.
• Bank melakukan tindak lanjut atas penyelesaian • The Bank follows up on the resolution of consumer
pengaduan konsumen serta melaporkan secara complaints and periodically reports consumer
berkala mengenai pengaduan konsumen kepada complaint handling to the Otoritas Jasa Keuangan.
OJK.
Selain itu, berdasarkan hasil self assessment GCG di Furthermore, based on the results of KB Bank’s
KB Bank, secara umum berada pada kategori Baik. GCG self-assessment, the overall rating is generally
Pada tahun 2025, berdasarkan penilaian sendiri (self- categorized as Good. In 2025, according to its self-
assessment), KB Bank memperoleh Peringkat 2 (Baik). assessment, KB Bank achieved Rating 2 (Good).
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Rapat Umum Pemegang Saham
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) merupakan The General Meeting of Shareholders (GMS) is the
organ tertinggi dalam struktur Tata Kelola Perusahaan highest organ within KB Bank’s Corporate Governance
KB Bank, yang memiliki hak dan kewenangan yang tidak structure, holding rights and authorities not possessed
dimiliki oleh Dewan Komisaris dan Direksi dalam batasan by the Board of Commissioners or the Board of Directors,
yang ditentukan oleh ketentuan peraturan perundang- within the limits set by prevailing laws and regulations
undangan dan Anggaran Dasar Perseroan. RUPS juga and the Company’s Articles of Association. The GMS
menjadi media komunikasi antara Pemegang Saham also serves as a communication forum between
dengan Dewan Komisaris dan Direksi melalui forum Shareholders and the Board of Commissioners and
untuk menyampaikan laporan pertanggungjawaban the Board of Directors, providing a platform to present
atas pelaksanaan tugas serta hasil kinerja Bank kepada accountability reports on the execution of duties and
Pemegang Saham. the Bank’s performance results to the Shareholders.
Dasar Hukum Legal Basis
Dalam menyelenggarakan RUPS, Bank mengacu pada In organizing the GMS, the Bank refers to various
berbagai peraturan dan ketentuan antara lain: regulations and provisions, including:
1. Undang-Undang No. 40 tahun 2007 tentang 1. Law No. 40 of 2007 on Limited Liability Companies;
Perseroan Terbatas;
2. Peraturan OJK No. 15/POJK.04/2020 tanggal 20 2. OJK Regulation No. 15/POJK.04/2020 dated April
April 2020 tentang Rencana dan Penyelenggaraan 20, 2020, on the Planning and Implementation of
Rapat Umum Pemegang Saham Perseroan the General Meeting of Shareholders of Public
Terbuka; Companies;
3. Peraturan OJK No. 14 Tahun 2025 tentang 3. OJK Regulation No. 14 of 2025 concerning the
Pelaksanaan Rapat Umum Pemegang Saham, Electronic Implementation of General Meetings of
Rapat Umum Pemegang Obligasi, dan Rapat Umum Shareholders, General Meeting of Bondholders,
Pemegang Sukuk secara Elektronik; and General Meeting of Sukukholders;
4. Peraturan OJK No. 17 Tahun 2023 tentang 4. OJK Regulation No. 17 of 2023 on the Implementation
Penerapan Tata Kelola bagi Bank Umum; dan of Governance for Commercial Banks; and
5. Anggaran Dasar Perseroan. 5. The Company’s Articles of Association.
Pelaksanaan RUPS Tahun Buku 2024 Implementation of the GMS for
Financial Year 2024
Sepanjang tahun 2025, KB Bank telah Throughout 2025, KB Bank held 2 (two) GMS, namely
menyelenggarakan 2 (dua) kali RUPS, yaitu 1 (satu) kali 1 (one) Annual GMS held on May 28, 2025, and 1 (one)
RUPS Tahunan yang diselenggarakan pada tanggal Extraordinary GMS held on October 6, 2025, attended
28 Mei 2025 dan 1 (satu) kali RUPS Luar Biasa yang both physically and virtually by the Shareholders,
diselenggarakan pada tanggal 6 Oktober 2025 yang Board of Commissioners and Board of Directors.
dihadiri baik secara fisik maupun virtual oleh para
Pemegang Saham, Dewan Komisaris dan Direksi.
RUPS Tahunan Tahun Buku 2024 Annual GMS for Financial Year 2024
Pada tahun 2025, KB Bank menyelenggarakan RUPS In 2025, KB Bank held its Annual GMS for Financial
Tahunan Tahun Buku 2024 pada tanggal 28 Mei 2025 Year 2024 on May 28, 2025, at Ruang Merica 1 & 2,
bertempat di Ruang Merica 1 & 2, Menara Peninsula Menara Peninsula Hotel, Jalan Letjen S. Parman No.
Hotel, Jalan Letjen S. Parman No. 78 Slipi, Palmerah, 78, Slipi, Palmerah, West Jakarta. The meeting was
Jakarta Barat. Penyelenggaraan RUPS tersebut telah conducted in accordance with the Company’s Articles
disesuaikan dengan ketentuan anggaran dasar, POJK of Association, OJK Regulation No. 15/2020, and POJK
15/2020, dan POJK 14 tahun 2025. 14 of 2025.
Laporan Tahunan 2025 Annual Report
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PT Bank KB Indonesia Tbk
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Tata Kelola Perusahaan Corporate Governance
Adapun tahapan pelaksanaan RUPS Tahunan KB Bank The stages of the 2024 financial year Annual GMS of
tahun buku 2024 adalah sebagai berikut: KB Bank are as follows:
Keterangan RUPS Tahunan Tahun Buku 2024
Description Annual GMS for Financial Year 2024
KB Bank telah menyampaikan pemberitahuan mata acara RUPS Tahunan Tahun Buku 2024 kepada OJK pada
Pemberitahuan tanggal 14 April 2025 sebagaimana dalam surat No. 08490/PDI/IV/2025.
Notice KB Bank submitted the notification of the agenda for the Annual GMS for Financial Year 2024 to OJK on April 14,
2025, as stated in letter No. 08490/PDI/IV/2025.
KB Bank telah mengumumkan RUPS Tahunan Tahun Buku 2024 pada tanggal 21 April 2025 di web Perseroan, web
Pengumuman Bursa Efek dan web penyedia e-RUPS.
Announcement KB Bank announced the Annual GMS for Financial Year 2024 on April 21, 2025, on the Company’s website, the
Stock Exchange website, and the e-GMS provider’s website.
KB Bank telah melakukan pemanggilan untuk RUPS Tahunan Tahun Buku 2024 pada tanggal 6 Mei 2025 di web
Pemanggilan Perseroan, web Bursa Efek dan web penyedia e-RUPS.
Summons KB Bank issued the summons for the Annual GMS for Financial Year 2024 on May 6, 2025, on the Company’s
website, the Stock Exchange website, and the e-GMS provider’s website.
KB Bank melangsungkan RUPS Tahunan Tahun Buku 2024 pada hari Rabu, tanggal 28 Mei 2025, Pukul 09.50 WIB s/d
Pelaksanaan 11.37 WIB, di Ruang Merica 1 & 2, Menara Peninsula Hotel, Jalan Letjen S. Parman No. 78 Slipi, Palmerah, Jakarta Barat.
Implementation KB Bank held the Annual GMS for Financial Year 2024 on Wednesday, May 28, 2025, from 09:50 to 11:37 AM, at
Ruang Merica 1 & 2, Menara Peninsula Hotel, Jalan Letjen S. Parman No. 78, Slipi, Palmerah, West Jakarta.
Ringkasan Risalah RUPS Tahunan Tahun Buku 2024 telah diumumkan pada tanggal 3 Juni 2025 di web Perseroan,
Hasil dan Keputusan web Bursa Efek dan web penyedia e-RUPS.
Results and Resolutions A summary of the Annual GMS for Financial Year 2024 minutes was announced on June 3, 2025, on the Company’s
website, the Stock Exchange website, and the e-GMS provider’s website.
Keterangan RUPS Tahunan Tahun Buku 2024
Description Annual GMS for Financial Year 2024
Pimpinan Rapat Rapat dipimpin oleh Bapak Jerry Marmen selaku Komisaris Utama, yang ditunjuk berdasarkan Keputusan Dewan
Meeting Chairman Komisaris Perseroan tanggal 5 Mei 2025, No. 110/BOCO/V/2025.
The meeting was chaired by Mr. Jerry Marmen as President Commissioner, appointed based on the Company’s
Board of Commissioners’ Decision dated May 5, 2025, No. 110/BOCO/V/2025.
Kuorum Kehadiran Rapat dihadiri oleh Para Pemegang Saham dan/atau Kuasa/Wakil Pemegang Saham yang seluruhnya mewakili
Attendance Quorum 157.897.039.138 saham atau merupakan 84,038058% suara dari jumlah seluruh saham dengan hak suara yang sah
yang dikeluarkan Perseroan sampai dengan hari Rapat, yaitu sejumlah 187.887.539.870, berdasarkan Daftar Hadir
yang diterima dari PT Datindo Entrycom selaku Biro Administrasi Efek Perseroan, oleh karenanya ketentuan mengenai
kuorum kehadiran dalam Rapat telah sesuai dengan ketentuan peraturan perundang-undangan yang berlaku.
The meeting was attended by the Shareholders and/or Proxies/Representatives of Shareholders representing a
total of 157,897,039,138 shares, or 84.038058% of the total voting shares issued by the Company as of the date of
the Meeting, which amounted to 187,887,539,870 shares, based on the Attendance List received from PT Datindo
Entrycom as the Company’s Securities Administration Bureau. Therefore, the quorum requirements for attendance
at the Meeting were in accordance with the applicable laws and regulations.
Kehadiran Direksi dan Dewan Komisaris | Board of Commissioners
Dewan Komisaris • Komisaris Utama | President Commissioner : Jerry Marmen
Attendance of the Board of • Wakil Komisaris Utama | Deputy President Commissioner : Seng Hyup Shin
Directors and the Board of • Komisaris | Commissioner : Nanang Supriyatno*
Commissioners • Komisaris Independen | Independent Commissioner : Stephen Liestyo
• Komisaris Independen | Independent Commissioner : Tippy Joesoef
• Komisaris Independen | Independent Commissioner : Hae Wang Lee
Direksi | Board of Directors
• Direktur Utama | President Director : Woo Yeul Lee
• Wakil Direktur Utama | Vice President Director : Robby Mondong
• Direktur | Director : Dodi Widjajanto
• Direktur | Director : Henry Sawali
• Direktur | Director : Jung Ho Han
• Direktur | Director : Jang Hyuk Im
• Direktur | Director : Helmi Fahrudin
*) hadir melalui media telekonferensi | attended via teleconference
Pihak independen Notaris Aulia Taufani, S.H., dan dibantu oleh PT Datindo Entrycom sebagai Biro Administrasi Efek Perseroan dalam
penghitung suara melakukan perhitungan dan validasi suara.
Independent Scrutineers The notary, Aulia Taufani, S.H., and assisted by PT Datindo Entrycom as the Company’s Securities Administration
Bureau, conducted the vote counting and validation.
Laporan Tahunan 2025 Annual Report
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Page 406
Transformation towards a Stronger Sustainable and Inclusive Growth
Keterangan RUPS Tahunan Tahun Buku 2024
Description Annual GMS for Financial Year 2024
Jumlah Pemegang Saham Sehubungan dengan Mata Acara Rapat, Para Pemegang Saham dan/atau Kuasa/Wakil Pemegang Saham yang
yang Bertanya hadir telah diberikan kesempatan untuk mengajukan pertanyaan dan/atau memberikan pendapat dalam Mata
Number of Shareholders Acara Rapat yang dibahas.
Asking Questions Sepanjang Mata Acara Rapat, terdapat 1 pemegang saham dan/atau kuasa pemegang saham yang hadir dalam
Rapat yang mengajukan pertanyaan pada Mata Acara Pertama Rapat dan 1 pemegang saham dan/atau kuasa
pemegang saham yang hadir dalam Rapat yang mengajukan pertanyaan pada Mata Acara Kelima Rapat.
Regarding the Meeting Agenda, the Shareholders and/or Proxies/Representatives present were given the
opportunity to ask questions and/or provide opinions on the agenda items being discussed.
During the Meeting, 1 shareholder and/or proxy submitted a question on the First Agenda Item, and 1 shareholder
and/or proxy submitted a question on the Fifth Agenda Item.
Mekanisme Pengambilan Pemegang Saham yang menyatakan tidak setuju dan yang menyatakan abstain diminta untuk mengangkat tangan,
Keputusan dan menyerahkan kartu suaranya, sedangkan sisanya yang tidak mengangkat tangan adalah yang menyatakan setuju.
Mechanism for Adopting Sesuai ketentuan Pasal 13 ayat (11) Anggaran Dasar Perseroan, Pemegang Saham dengan hak suara yang sah yang
Resolutions hadir dalam Rapat namun tidak mengeluarkan suara (abstain) dianggap mengeluarkan suara yang sama dengan
suara mayoritas Pemegang Saham yang mengeluarkan suara.
Dalam pembahasan Mata Acara Rapat akan diberikan kesempatan kepada Pemegang Saham dan/atau Kuasa/Wakil
Pemegang Saham untuk mengajukan pertanyaan atau pendapat, bagi Para Pemegang Saham yang hadir secara
luring dapat mengisi formulir pertanyaan yang telah disediakan oleh panitia, dan bagi para Pemegang Saham yang
hadir secara daring dapat memberikan pertanyaan atau pendapat di kolom ‘Electronic Option’ eASY.KSEI.
Shareholders who voted “disagree” or “abstain” were requested to raise their hands and submit their voting cards,
while those who did not raise their hands were considered to have voted “agree.”
In accordance with Article 13 paragraph (11) of the Company’s Articles of Association, shareholders with valid
voting rights present at the Meeting who abstain from voting are deemed to have voted in the same manner as the
majority of shareholders who cast their votes.
During the discussion of each agenda item, shareholders and/or their proxies/representatives were given the
opportunity to ask questions or provide opinions. Shareholders attending physically could submit their questions
using the forms provided by the committee, while shareholders attending virtually could submit questions or
opinions via the “Electronic Option” column on eASY.KSEI.
Hasil keputusan RUPS Tahunan Tahun Buku 2024 The results and resolutions of the Annual GMS for
telah dituangkan dalam Akta Berita Acara Rapat Umum Financial Year 2024 had been recorded in the Minutes
Pemegang Saham Tahunan Perseroan No. 110, tanggal of the Annual General Meeting of Shareholders of the
28 Mei 2025, yang dibuat oleh Notaris Aulia Taufani, Company, Deed No. 110, dated May 28, 2025, prepared
S.H., di Jakarta, adalah sebagai berikut: by Notary Aulia Taufani, S.H., in Jakarta, as follows:
Mata Acara Rapat Pertama Persetujuan Laporan Tahunan Perseroan termasuk Laporan Tugas Pengawasan yang telah dilakukan oleh
First Meeting Agenda Dewan Komisaris untuk Tahun Buku yang berakhir pada tanggal 31 Desember 2024 dan pengesahan Laporan
Keuangan Konsolidasian untuk Tahun Buku yang berakhir pada tanggal 31 Desember 2024, sekaligus pemberian
pelunasan dan pembebasan tanggung jawab sepenuhnya (acquit et de charge) kepada Dewan Komisaris dan
Direksi Perseroan atas tindakan pengawasan dan pengurusan yang telah dilakukan dalam Tahun Buku yang
berakhir pada tanggal 31 Desember 2024.
Approval of the Company’s Annual Report, including the Supervisory Report carried out by the Board of
Commissioners for the Fiscal Year ended December 31, 2024, and ratification of the Consolidated Financial
Statements for the Fiscal Year ended December 31, 2024, as well as granting full release and discharge of
responsibility (acquit et de charge) to the Board of Commissioners and the Board of Directors of the Company
for their supervisory and managerial actions undertaken during the Fiscal Year ended December 31, 2024.
Pengambilan Keputusan
Resolution Adoption Jumlah (lembar saham) Persentase
Total (Shares) Percentage
Suara yang hadir
157.897.039.138 100,000000%
Votes Present
Suara tidak setuju
45.900 0,000029%
Disagreeing Votes
Suara Abstain
11.129 0,000007%
Abstained Votes
Suara Setuju
157.896.982.109 99,999964%
Agreeing Votes
Total suara setuju
157.896.993.238 99,999971%
Total Agreeing Votes
Laporan Tahunan 2025 Annual Report
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PT Bank KB Indonesia Tbk
Page 407
Tata Kelola Perusahaan Corporate Governance
Keputusan Rapat 6. Menyetujui dan menerima Laporan Tahunan Perseroan termasuk Laporan Tugas Pengawasan yang telah
Meeting Resolutions dilaksanakan oleh Dewan Komisaris untuk Tahun Buku yang berakhir pada tanggal 31 Desember 2024 dan
mengesahkan Laporan Keuangan Konsolidasian untuk Tahun Buku yang berakhir pada tanggal 31 Desember
2024 yang telah diaudit oleh Kantor Akuntan Publik Mirawati Sensi Idris, sesuai Laporan No. 00052/3.0478/
AU.1/07/1671-4/1/III/2025 tanggal 12 Maret 2025 dengan Opini Wajar dalam Semua Hal yang Material, posisi
keuangan PT Bank KB Bukopin, Tbk dan entitas anaknya tanggal 31 Desember 2024 serta kinerja keuangan
dan arus kas konsolidasian untuk tahun yang berakhir pada tanggal tersebut, sesuai dengan Standar
Akuntansi Keuangan di Indonesia; dan | Approving and accepting the Company’s Annual Report, including
the Supervisory Report carried out by the Board of Commissioners for the Fiscal Year ended December 31,
2024, and ratifying the Consolidated Financial Statements for the Fiscal Year ended December 31, 2024,
which had been audited by the Public Accounting Firm Mirawati Sensi Idris, in accordance with Report No.
00052/3.0478/AU.1/07/1671-4/1/III/2025 dated March 12, 2025, with an Unqualified Opinion, reflecting the
financial position of PT Bank KB Bukopin, Tbk and its subsidiaries as of December 31, 2024, as well as the
consolidated financial performance and cash flows for the year then ended, in accordance with Indonesian
Financial Accounting Standards; and
7. Memberikan pembebasan dan pelunasan tanggung jawab sepenuhnya (acquit et decharge) kepada Dewan
Komisaris dan Direksi Perseroan atas tindakan pengawasan dan pengurusan yang telah dilakukan selama
tahun buku yang berakhir pada tanggal 31 Desember 2024, sejauh tindakan tersebut bukan merupakan
tindak pidana dan tindakan tersebut tercermin dalam Laporan Tahunan dan Laporan Keuangan Konsolidasian
Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2024. | Granting full release and
discharge of responsibility (acquit et de charge) to the Board of Commissioners and the Board of Directors of
the Company for the supervisory and managerial actions undertaken during the Fiscal Year ended December
31, 2024, insofar as such actions do not constitute criminal acts and are reflected in the Company’s Annual
Report and Consolidated Financial Statements for the Fiscal Year ended December 31, 2024.
Tindak Lanjut/Realisasi Keputusan langsung berlaku efektif
Follow-up/Realization The resolution was effective immediately
Mata Acara Rapat Kedua Penunjukkan Akuntan Publik dan/atau Kantor Akuntan Publik untuk Pemeriksaan Laporan Keuangan Perseroan
Second Meeting Agenda Tahun Buku 2025 beserta penetapan honorariumnya.
Appointment of a Public Accountant and/or Public Accounting Firm for the Audit of the Company’s Financial
Statements for the 2025 Fiscal Year, along with the determination of their fees.
Pengambilan Keputusan
Resolution Adoption Jumlah (lembar saham) Persentase
Total (Shares) Percentage
Suara yang hadir
157.897.039.138 100,000000%
Votes Present
Suara tidak setuju
2.105.578 0,001334%
Disagreeing Votes
Suara Abstain
1.235.929 0,000783%
Abstained Votes
Suara Setuju
157.893.697.631 99,997884%
Agreeing Votes
Total suara setuju
157.894.933.560 99,998667%
Total Agreeing Votes
Keputusan Rapat 1. Menyetujui untuk melimpahkan wewenang kepada Dewan Komisaris Perseroan untuk menunjuk Akuntan
Meeting Resolutions Publik dan/atau Kantor Akuntan Publik untuk melakukan Audit terhadap Laporan Keuangan Konsolidasian
Perseroan Tahun Buku 2025 dan/atau periode lainnya pada Tahun Buku 2025 untuk tujuan dan kepentingan
Perseroan. | Approving the delegation of authority to the Company’s Board of Commissioners to appoint a
Public Accountant and/or Public Accounting Firm for conducting the audit of the Company’s Consolidated
Financial Statements for the 2025 Fiscal Year and/or other periods within the 2025 Fiscal Year for the
purposes and interests of the Company.
2. Menyetujui pemberian wewenang dan kuasa kepada Dewan Komisaris Perseroan untuk menetapkan besarnya
imbalan jasa audit, tambahan ruang lingkup pekerjaan yang diperlukan dan persyaratan lain yang wajar bagi
Akuntan Publik dan/atau Kantor Akuntan Publik. | Approving the granting of authority and power to the
Company’s Board of Commissioners for determining the amount of audit fees, any additional scope of work
required, and other reasonable terms for the Public Accountant and/or Public Accounting Firm.
3. Memberikan wewenang dan kuasa kepada Dewan Komisaris Perseroan untuk menetapkan Akuntan Publik dan/
atau Kantor Akuntan Publik pengganti dalam hal Akuntan Publik dan/atau Kantor Akuntan Publik yang ditunjuk
karena sebab apapun tidak dapat menyelesaikan audit atas Laporan Keuangan Konsolidasian Perseroan dan
Perusahaan Anak untuk Tahun Buku 2025, termasuk menetapkan imbalan jasa audit dan persyaratan lainnya
bagi Kantor Akuntan Publik pengganti tersebut. | Granting authority and power to the Company’s Board of
Commissioners for appointing a replacement Public Accountant and/or Public Accounting Firm in the event
that the appointed Public Accountant and/or Public Accounting Firm, for any reason, was unable to complete
the audit of the Company’s and its Subsidiaries’ Consolidated Financial Statements for the 2025 Fiscal Year,
including determining the audit fees and other terms for the replacement Public Accounting Firm.
Tindak Lanjut/Realisasi Keputusan langsung berlaku efektif
Follow-up/Realization The resolution was effective immediately
Laporan Tahunan 2025 Annual Report
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PT Bank KB Indonesia Tbk
Page 408
Transformation towards a Stronger Sustainable and Inclusive Growth
Mata Acara Rapat Ketiga Persetujuan penetapan honorarium, gaji dan/atau tunjangan bagi Dewan Komisaris dan Direksi Perseroan untuk
Third Meeting Agenda Tahun Buku 2025.
Approval of the determination of honoraria, salaries, and/or allowances for the Board of Commissioners and
Board of Directors of the Company for the 2025 Fiscal Year.
Pengambilan Keputusan
Resolution Adoption Jumlah (lembar saham) Persentase
Total (Shares) Percentage
Suara yang hadir
157.897.039.138 100,000000%
Votes Present
Suara tidak setuju
272.205 0,000172%
Disagreeing Votes
Suara Abstain
2.951.129 0,001869%
Abstained Votes
Suara Setuju
157.893.815.804 99,997959%
Agreeing Votes
Total suara setuju
157.896.766.933 99,999828%
Total Agreeing Votes
Keputusan Rapat Menyetujui untuk melimpahkan kewenangan kepada Dewan Komisaris Perseroan untuk menetapkan paket
Meeting Resolutions Remunerasi bagi Anggota Dewan Komisaris Perseroan dan Direksi Perseroan dengan jumlah maksimum
keseluruhan sebesar Rp17.000.000.000 (tujuh belas miliar rupiah) per tahun buku untuk seluruh anggota Dewan
Komisaris dan dengan jumlah maksimum keseluruhan sebesar Rp110.000.000.000 (seratus sepuluh miliar rupiah)
per tahun buku untuk seluruh anggota Direksi yang pengalokasiannya dilimpahkan kepada Dewan Komisaris dengan
mempertimbangkan kinerja dan kondisi keuangan Perseroan serta rekomendasi Komite Remunerasi dan Nominasi.
Approving the delegation of authority to the Company’s Board of Commissioners to determine the Remuneration
package for the Members of the Board of Commissioners and the Board of Directors of the Company, with a
maximum total amount of IDR 17,000,000,000 (seventeen billion rupiah) per fiscal year for all members of the
Board of Commissioners, and a maximum total amount of IDR 110,000,000,000 (one hundred ten billion rupiah) per
fiscal year for all members of the Board of Directors, with the allocation entrusted to the Board of Commissioners
by considering the Company’s performance and financial condition as well as the recommendations of the
Remuneration and Nomination Committee.
Tindak Lanjut/Realisasi Keputusan langsung berlaku efektif
Follow-up/Realization The resolution was effective immediately
Mata Acara Rapat Keempat Laporan Realisasi Penggunaan Dana Penawaran Umum Terbatas.
Fourth Meeting Agenda Report on the Realization of the Use of Funds from the Limited Public Offering.
Pengambilan Keputusan Mengingat Mata Acara Rapat Keempat sifatnya laporan, maka tidak diambil keputusan.
Resolution Adoption Considering that the Fourth Agenda Item of the Meeting was a report, no resolution was adopted.
Keputusan Rapat
-
Meeting Resolution
Tindak Lanjut/Realisasi Keputusan langsung berlaku efektif
Follow-up/Realization The resolution was effective immediately
Mata Acara Rapat Kelima Persetujuan Rencana Pemulihan (Recovery Plan) 2024-2025.
Fifth Meeting Agenda Approval of the 2024-2025 Recovery Plan.
Pengambilan Keputusan
Resolution Adoption Jumlah (lembar saham) Persentase
Total (Shares) Percentage
Suara yang hadir
157.897.039.138 100,000000%
Votes Present
Suara tidak setuju
45.900 0,000029%
Disagreeing Votes
Suara Abstain
11.329 0,000007%
Abstained Votes
Suara Setuju
157.896.981.909 99,999964%
Agreeing Votes
Total suara setuju
157.896.993.238 99,999971%
Total Agreeing Votes
Keputusan Rapat Menyetujui Rencana Aksi Pemulihan.
Meeting Resolution Approving the Recovery Action Plan.
Tindak Lanjut/Realisasi Keputusan langsung berlaku efektif
Follow-up/Realization The resolution was effective immediately
Laporan Tahunan 2025 Annual Report
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Page 409
Tata Kelola Perusahaan Corporate Governance
Mata Acara Rapat Keenam Persetujuan Perubahan Susunan Pengurus Perseroan.
Sixth Meeting Agenda Approval of Changes in the Composition of the Company’s Management.
Pengambilan Keputusan
Resolution Adoption Jumlah (lembar saham) Persentase
Total (Shares) Percentage
Suara yang hadir
157.897.039.138 100,000000%
Votes Present
Suara tidak setuju
2.105.778 0,001334%
Disagreeing Votes
Suara Abstain
10.929 0,000007%
Abstained Votes
Suara Setuju
157.894.922.431 99,998659%
Agreeing Votes
Total suara setuju
157.894.933.360 99,998666%
Total Agreeing Votes
Keputusan Rapat 1. Mengakhiri masa jabatan Bapak Nanang Supriyatno selaku Komisaris dan Bapak Tippy Joesoef selaku Komisaris
Meeting Resolution Independen efektif sejak Penutupan Rapat ini, disertai dengan ucapan terima kasih dan penghargaan yang
setinggi-tingginya atas segala jasa dan pengabdian yang telah diberikan kepada Perseroan. | Ending the term
of office of Mr. Nanang Supriyatno as Commissioner and Mr. Tippy Joesoef as Independent Commissioner,
effective as of the closing of this Meeting, with the highest appreciation and gratitude for all services and
dedication rendered to the Company.
2. Mengakhiri masa jabatan Bapak Woo Yeul Lee selaku Direktur Utama Perseroan dan Bapak Helmi Fahrudin
selaku Direktur Perseroan efektif sejak Penutupan Rapat ini, disertai dengan ucapan terima kasih dan
penghargaan yang setinggi-tingginya atas segala jasa dan pengabdian yang telah diberikan kepada
Perseroan.| Ending the term of office of Mr. Woo Yeul Lee as President Director and Mr. Helmi Fahrudin
as Director of the Company, effective as of the closing of this Meeting, with the highest appreciation and
gratitude for all services and dedication rendered to the Company.
3. Menyetujui pengangkatan kembali Bapak Hae Wang Lee sebagai Komisaris Independen untuk jangka waktu
3 (tiga) tahun terhitung sejak ditutupnya Rapat ini sampai dengan penutupan Rapat Umum Pemegang Saham
Tahunan Tahun Buku 2027. | Approving the reappointment of Mr. Hae Wang Lee as Independent Commissioner
for a term of 3 (three) years, effective from the closing of this Meeting until the closing of the Annual General
Meeting of Shareholders for the 2027 Fiscal Year.
4. Menyetujui pengangkatan Bapak Kunardy Darma, Lie sebagai Direktur Utama Perseroan untuk jangka waktu
3 (tiga) tahun terhitung sejak ditutupnya Rapat ini sampai dengan penutupan Rapat Umum Pemegang Saham
Tahunan Tahun Buku 2027. | Approving the appointment of Mr. Kunardy Darma, Lie as President Director for
a term of 3 (three) years, effective from the closing of this Meeting until the closing of the Annual General
Meeting of Shareholders for the 2027 Fiscal Year.
5. Menyetujui pengangkatan kembali Bapak Dodi Widjajanto sebagai Direktur Perseroan untuk jangka waktu 3
(tiga) tahun terhitung sejak ditutupnya Rapat ini sampai dengan penutupan Rapat Umum Pemegang Saham
Tahunan Tahun Buku 2027. | Approving the reappointment of Mr. Dodi Widjajanto as Director for a term of 3
(three) years, effective from the closing of this Meeting until the closing of the Annual General Meeting of
Shareholders for the 2027 Fiscal Year.
6. Selanjutnya susunan anggota Dewan Komisaris dan Direksi Perseroan adalah sebagai berikut:
The composition of the Company’s Board of Commissioners and Board of Directors are as follows:
Dewan Komisaris | Board of Commissioners
• Komisaris Utama | President Commissioner : Jerry Marmen
• Wakil Komisaris Utama | Deputy President Commissioner : Seng Hyup Shin
• Komisaris Independen | Independent Commissioner : Stephen Liestyo
• Komisaris Independen | Independent Commissioner : Hae Wang Lee
Direksi | Board of Directors
• Direktur Utama | President Director : Kunardy Darma, Lie*
• Wakil Direktur Utama | Vice President Director : Robby Mondong
• Direktur | Director : Dodi Widjajanto
• Direktur | Director : Henry Sawali
• Direktur | Director : Jung Ho Han
• Direktur | Director : Jang Hyuk Im
*) Dengan ketentuan bahwa Saudara Kunardy Darma, Lie terhitung efektif sejak ditetapkan oleh Perseroan
setelah memenuhi semua persyaratan yang diatur dalam Peraturan Otoritas Jasa Keuangan POJK No. 27/
POJK.03/2016 tentang Penilaian Kemampuan dan Kepatutan Bagi Pihak Utama Lembaga Jasa Keuangan, dan/
atau peraturan perundang-undangan lainnya yang berlaku. | With the provision that Mr. Kunardy Darma, Lie’s
appointment is effective once he has been officially appointed by the Company after fulfilling all requirements
stipulated under the Financial Services Authority Regulation (POJK) No. 27/POJK.03/2016 on the Fit and Proper
Assessment for Key Persons of Financial Services Institutions, and/or other applicable laws and regulations.
7. Memberi Kuasa kepada Direksi dengan hak substitusi, untuk menyatakan keputusan Rapat ini sehubungan
dengan perubahan susunan Dewan Komisaris dan Direksi Perseroan, dengan akta resmi tersendiri di hadapan
seorang Notaris termasuk namun tidak terbatas untuk memberitahukan hasil keputusan Rapat ini kepada
Menteri Hukum Republik Indonesia. | Granting power of attorney to the Board of Directors, with the right
of substitution, to formalize this Meeting’s resolution regarding changes in the composition of the Board
of Commissioners and Board of Directors in a separate deed before a Notary, including but not limited to
notifying the outcome of this Meeting to the Minister of Law of the Republic of Indonesia.
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8. Memberikan kewenangan kepada Dewan Komisaris untuk menetapkan pembagian tugas dan wewenang
setiap anggota Direksi berdasarkan Pasal 15 ayat (10) Anggaran Dasar Perseroan. | Granting authority to the
Board of Commissioners to determine the distribution of duties and authority of each member of the Board of
Directors in accordance with Article 15 paragraph (10) of the Company’s Articles of Association.
Tindak Lanjut/Realisasi Sdr. Kunardy Darma, Lie telah mendapatkan hasil penilaian kemampuan dan kepatutan (fit and proper) dari
Follow-up/Realization Otoritas Jasa Keuangan sesuai dengan Surat Keputusan Anggota Dewan Komisioner Otoritas Jasa Keuangan
No. KEPR-144/D.03/2025.
Mr. Kunardy Darma, Lie had obtained the results of the fit and proper assessment from the Financial Services
Authority in accordance with the Decision Letter of the Members of the Board of Commissioners of the Financial
Services Authority No. KEPR-144/D.03/2025.
Mata Acara Rapat Ketujuh Persetujuan Perubahan Anggaran Dasar Perseroan.
Seventh Meeting Agenda Approval of Amendments to the Company’s Articles of Association.
Pengambilan Keputusan
Resolution Adoption Jumlah (lembar saham) Persentase
Total (Shares) Percentage
Suara yang hadir
157.897.039.138 100,000000%
Votes Present
Suara tidak setuju
153.364.914 0,097130%
Disagreeing Votes
Suara Abstain
10.929 0,000007%
Abstained Votes
Suara Setuju
157.743.663.295 99,902863%
Agreeing Votes
Total suara setuju
157.743.674.224 99,902870%
Total Agreeing Votes
Keputusan Rapat 1. Menyetujui perubahan Anggaran Dasar Perseroan dalam rangka perubahan nama perseroan menjadi PT Bank
Meeting Resolutions KB Indonesia Tbk. | Approving the amendment of the Company’s Articles of Association in connection with
changing the Company’s name to PT Bank KB Indonesia Tbk.
2. Memberi kuasa dan wewenang kepada Direksi Perseroan dengan hak substitusi untuk menyusun kembali uraian
nama Perseroan dan untuk melakukan perubahan dan perbaikan sepanjang hal tersebut disyaratkan oleh instansi
yang berwenang, serta menyatakan kembali seluruh ketentuan Anggaran Dasar Perseroan sehubungan dengan
perubahan Anggaran Dasar tersebut dalam suatu akta yang dibuat di hadapan Notaris termasuk melakukan segala
tindakan sehubungan dengan hal-hal yang berkaitan dengan perubahan Anggaran Dasar ini dengan memperhatikan
Anggaran Dasar Perseroan dan peraturan perundang-undangan yang berlaku, serta untuk memperoleh
persetujuan dari dan/atau memberitahukan hasil keputusan Rapat ini kepada Menteri Hukum Republik Indonesia. |
Granting power and authority to the Company’s Board of Directors, with the right of substitution, to re-draft
the Company’s name description and to make any changes and corrections as required by the authorized
institutions, as well as to restate all provisions of the Company’s Articles of Association in connection with
this amendment in a deed made before a Notary, including carrying out all actions related to this amendment
in compliance with the Company’s Articles of Association and applicable laws and regulations, and to obtain
approval from and/or notify the results of this Meeting to the Minister of Law of the Republic of Indonesia.
Tindak Lanjut/Realisasi Keputusan langsung berlaku efektif sesuai dengan Anggaran Dasar Perusahaan No. 115 Tanggal 26 Juni 2025.
Follow-up/Realization The resolution took immediate effect in accordance with the Company’s Articles of Association No. 115 dated
June 26, 2025.
RUPS Luar Biasa Tahun Buku 2024 2024 Financial Year Extraordinary GMS
Pada tahun 2025, KB Bank menyelenggarakan RUPS In 2025, KB Bank held 1 (one) Extraordinary GMS, which
Luar Biasa sebanyak 1 (satu) kali yang dilaksanakan pada took place on October 6, 2025, at Ruang Rajawali 1 & 2,
tanggal 6 Oktober 2025 bertempat di Ruang Rajawali 1 Hotel Ambhara, 1st Floor, Jalan Iskandarsyah Raya No.
& 2, Hotel Ambhara Lantai 1, Jalan Iskandarsyah Raya 1, Kebayoran Baru, South Jakarta.
No. 1, Kebayoran Baru, Jakarta Selatan.
Rapat dilaksanakan secara luring dan daring sesuai The meeting was conducted both physically and
Peraturan Otoritas Jasa Keuangan (“POJK”) No. 15/ virtually in accordance with the Financial Services
POJK.04/2020 Tahun 2020 tentang Rencana dan Authority Regulations (“POJK”) No. 15/POJK.04/2020
Penyelenggaraan Rapat Umum Pemegang Saham of 2020 on the Planning and Implementation of General
Perusahaan Terbuka dan POJK No. 14 Tahun 2025 Meetings of Shareholders of Public Companies,
tentang Pelaksanaan Rapat Umum Pemegang Saham, and POJK No. 14 of 2025 on the Implementation of
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Tata Kelola Perusahaan Corporate Governance
Rapat Umum Pemegang Obligasi, dan Rapat Umum General Meetings of Shareholders, Bondholders, and
Pemegang Sukuk secara Elektronik, dengan turut Sukuk Holders electronically, and was attended by the
dihadiri oleh Anggota Dewan Komisaris, Anggota Members of the Board of Commissioners, the Members
Direksi Perseroan, Notaris, dan Lembaga Profesi of the Board of Directors, the Notary, and Supporting
Penunjang. Professional Institutions.
Adapun tahapan pelaksanaan RUPS Luar Biasa KB The stages of the implementation of the 2024 financial
Bank tahun buku 2024 adalah sebagai berikut: year Extraordinary GMS of KB Bank are as follows:
Keterangan RUPSLB
Description EGMS
Pemberitahuan Merujuk pada surat No. 20135/PDI/VIII/2025.
Notice Referring to letter No. 20135/PDI/VIII/2025.
KB Bank telah mengumumkan RUPSLB pada tanggal 28 Agustus 2025 di web Perseroan, web Bursa Efek dan web
Pengumuman penyedia e-RUPS.
Announcement KB Bank announced the 2025 Extraordinary GMS (EGMS) on August 28, 2025, on the Company’s website, the
Stock Exchange website, and the e-GMS provider’s website.
KB Bank telah melakukan pemanggilan untuk RUPSLB pada tanggal 12 September 2025 di web Perseroan, web
Pemanggilan Bursa Efek dan web penyedia e-RUPS.
Summons KB Bank issued the summons for the EGMS on September 12, 2025, on the Company’s website, the Stock Exchange
website, and the e-GMS provider’s website.
KB Bank melangsungkan RUPSLB pada hari Senin, tanggal 6 Oktober 2025 bertempat di Ruang Rajawali 1 & 2,
Pelaksanaan Hotel Ambhara Lantai 1, Jalan Iskandarsyah Raya No. 1, Kebayoran Baru, Jakarta Selatan.
Implementation KB Bank held the EGMS on Monday, October 6, 2025, at Ruang Rajawali 1 & 2, Hotel Ambhara, 1st Floor, Jalan
Iskandarsyah Raya No. 1, Kebayoran Baru, South Jakarta.
Ringkasan Risalah RUPSLB telah diumumkan pada tanggal 8 Oktober 2025 di web Perseroan, web Bursa Efek dan
Hasil dan Keputusan web penyedia e-RUPS.
Results and Resolutions A summary of the EGMS minutes was announced on October 8, 2025, on the Company’s website, the Stock
Exchange website, and the e-GMS provider’s website.
Keterangan RUPS Luar Biasa
Description Extraordinary GMS
Pimpinan Rapat Rapat dipimpin oleh Bapak Jerry Marmen selaku Komisaris Utama, yang ditunjuk berdasarkan Keputusan Dewan
Meeting Chairman Komisaris Perseroan tanggal 3 September 2025, No. 312/BOCO/IX/2025.
The meeting was chaired by Mr. Jerry Marmen as President Commissioner, appointed based on the Company’s
Board of Commissioners’ Decision dated September 3, 2025, No. 312/BOCO/IX/2025.
Kuorum Kehadiran Rapat dihadiri oleh Para Pemegang Saham dan/atau Kuasa/Wakil Pemegang Saham yang seluruhnya mewakili
Attendance Quorum 157.828.427.320 saham atau merupakan 84,0015402% suara dari jumlah seluruh saham dengan hak suara yang sah
yang dikeluarkan Perseroan sampai dengan hari Rapat, yaitu sejumlah 187.887.539.870, berdasarkan Daftar Hadir
yang diterima dari PT Datindo Entrycom selaku Biro Administrasi Efek Perseroan, oleh karenanya ketentuan mengenai
kuorum kehadiran dalam Rapat telah sesuai dengan ketentuan peraturan perundang-undangan yang berlaku.
The meeting was attended by the Shareholders and/or Proxies/Representatives of Shareholders representing
a total of 157,828,427,320 shares, or 84.0015402% of the total voting shares issued by the Company as of the
date of the Meeting, which amounted to 187,887,539,870 shares, based on the Attendance List received from PT
Datindo Entrycom as the Company’s Securities Administration Bureau. Therefore, the quorum requirements for
attendance at the Meeting were in accordance with applicable laws and regulations.
Kehadiran Direksi dan Dewan Komisaris | Board of Commissioners
Dewan Komisaris • Komisaris Utama | President Commissioner : Jerry Marmen
Attendance of the Board of • Komisaris Independen | Independent Commissioner : Stephen Liestyo
Directors and the Board of • Komisaris Independen | Independent Commissioner : Hae Wang Lee
Commissioners
Direksi | Board of Directors
• Direktur Utama | President Director : Kunardy Darma, Lie
• Wakil Direktur Utama | Vice President Director : Robby Mondong
• Direktur | Director : Dodi Widjajanto
• Direktur | Director : Henry Sawali
• Direktur | Director : Jung Ho Han
• Direktur | Director : Jang Hyuk Im
Hadir melalui media telekonferensi | Attending via teleconference
• Deputy President Commissioner | Deputy President Commissioner : Seng Hyup Shin
Pihak independen Notaris Dini Lastari Siburian, S.H., dan dibantu oleh PT Datindo Entrycom sebagai Biro Administrasi Efek Perseroan
penghitung suara dalam melakukan perhitungan dan validasi suara.
Independent Scrutineers Notary Dini Lastari Siburian, S.H., and assisted by PT Datindo Entrycom as the Company’s Securities Administration
Bureau, conducted the vote counting and validation.
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Keterangan RUPS Luar Biasa
Description Extraordinary GMS
Jumlah Pemegang Saham Sehubungan dengan Mata Acara Rapat, Para Pemegang Saham dan/atau Kuasa/Wakil Pemegang Saham yang
yang Bertanya hadir telah diberikan kesempatan untuk mengajukan pertanyaan dan/atau memberikan pendapat dalam Mata
Number of Shareholders Acara Rapat yang dibahas.
Asking Questions Sepanjang Mata Acara Rapat, tidak ada pertanyaan dari pemegang saham dan/atau kuasa pemegang saham yang
hadir dalam Rapat.
Regarding the Meeting Agenda, the Shareholders and/or Proxies/Representatives present were given the
opportunity to ask questions and/or provide opinions on the agenda items being discussed.
During the Meeting, no questions were raised by any Shareholders and/or Proxies/Representatives present.
Mekanisme Pengambilan Pemegang Saham yang menyatakan tidak setuju dan yang menyatakan abstain diminta untuk mengangkat tangan,
Keputusan dan menyerahkan kartu suaranya, sedangkan sisanya yang tidak mengangkat tangan adalah yang menyatakan setuju.
Mechanism for Adopting Sesuai ketentuan Pasal 13 ayat (11) Anggaran Dasar Perseroan, Pemegang Saham dengan hak suara yang sah yang
Resolutions hadir dalam Rapat namun tidak mengeluarkan suara (abstain) dianggap mengeluarkan suara yang sama dengan
suara mayoritas Pemegang Saham yang mengeluarkan suara.
Dalam pembahasan Mata Acara Rapat akan diberikan kesempatan kepada Pemegang Saham dan/atau Kuasa/Wakil
Pemegang Saham untuk mengajukan pertanyaan atau pendapat, bagi Para Pemegang Saham yang hadir secara
luring dapat mengisi formulir pertanyaan yang telah disediakan oleh panitia, dan bagi para Pemegang Saham yang
hadir secara daring dapat memberikan pertanyaan atau pendapat di kolom ‘Electronic Option’ eASY.KSEI.
Shareholders who voted “disagree” or “abstain” were requested to raise their hands and submit their voting cards,
while those who did not raise their hands were considered to have voted “agree.”
In accordance with Article 13 paragraph (11) of the Company’s Articles of Association, Shareholders with valid
voting rights present at the Meeting who abstain from voting are deemed to have voted in the same manner as the
majority of Shareholders who cast their votes.
During the discussion of each agenda item, Shareholders and/or Proxies/Representatives were given the opportunity
to ask questions or provide opinions. Shareholders attending physically could submit their questions using the
forms provided by the committee, while Shareholders attending virtually could submit questions or opinions via the
“Electronic Option” column on eASY.KSEI.
Hasil keputusan RUPS Luar Biasa telah dituangkan The results and resolutions of the Extraordinary GMS
dalam Akta Berita Acara Rapat Umum Pemegang had been recorded in the Minutes of the Extraordinary
Saham Luar Biasa Perseroan No. 9, tanggal 6 Oktober General Meeting of Shareholders of the Company,
2025, yang dibuat oleh Notaris Dini Lastari Siburian, Deed No. 9, dated October 6, 2025, prepared by Notary
S.H., di Jakarta Selatan, adalah sebagai berikut: Dini Lastari Siburian, S.H., in South Jakarta, as follows:
Mata Acara Rapat RUPSLB Persetujuan Perubahan Susunan Pengurus Perseroan.
EGMS Meeting Agenda Approval of Changes in the Composition of the Company’s Management.
Jumlah (lembar saham) Persentase
Total (Shares) Percentage
Suara yang hadir
157.828.427.320 100,0000000%
Votes Present
Suara tidak setuju
150.810.782 0,0955536%
Pengambilan Keputusan Disagreeing Votes
Resolution Adoption
Suara Abstain
3.002.429 0,0019023%
Abstained Votes
Suara Setuju
157.674.614.109 99,9025440%
Agreeing Votes
Total suara setuju
157.677.616.538 99,9044464%
Total Agreeing Votes
1. Menyetujui pengangkatan Bapak Widodo Suryadi sebagai Direktur Perseroan untuk jangka waktu 3 (tiga)
tahun terhitung sejak ditutupnya Rapat ini sampai dengan penutupan Rapat Umum Pemegang Saham Tahunan
Tahun Buku 2027. | Approving the appointment of Mr. Widodo Suryadi as Director of the Company for a term
of 3 (three) years, effective from the closing of this Meeting until the closing of the Annual General Meeting
of Shareholders for the 2027 Fiscal Year.
Keputusan Rapat
2. Menetapkan perubahan kedudukan Bapak Robby Mondong dari Wakil Direktur Utama Perseroan menjadi
Meeting Resolutions
Direktur Perseroan, dengan mengangkat yang bersangkutan sebagai Direktur Perseroan untuk masa jabatan
sampai dengan penutupan Rapat Umum Pemegang Saham Tahunan Tahun Buku 2026. | Determining the
change in position of Mr. Robby Mondong from Vice President Director to Director of the Company, appointing
him as Director of the Company for a term ending at the closing of the Annual General Meeting of Shareholders
for the 2026 Fiscal Year.
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Tata Kelola Perusahaan Corporate Governance
3. Selanjutnya susunan anggota Dewan Komisaris dan Direksi Perseroan adalah sebagai berikut:
The composition of the Company’s Board of Commissioners and Board of Directors are as follows:
Dewan Komisaris | Board of Commissioners
• Komisaris Utama | President Commissioner : Jerry Marmen
• Wakil Komisaris Utama | Deputy President Commissioner : Seng Hyup Shin
• Komisaris Independen | Independent Commissioner : Stephen Liestyo
• Komisaris Independen | Independent Commissioner : Hae Wang Lee
Direksi | Board of Directors
• Direktur Utama | President Director : Kunardy Darma, Lie
• Wakil Direktur Utama | Vice President Director : Robby Mondong
• Direktur | Director : Dodi Widjajanto
• Direktur | Director : Henry Sawali
• Direktur | Director : Jung Ho Han
• Direktur | Director : Jang Hyuk Im
• Direktur | Director : Widodo Suryadi *
*) Dengan ketentuan bahwa Bapak Widodo Suryadi terhitung efektif sejak ditetapkan oleh Perseroan setelah
memenuhi semua persyaratan yang diatur dalam Peraturan Otoritas Jasa Keuangan POJK No. 27/POJK.03/2016
tentang Penilaian Kemampuan dan Kepatutan Bagi Pihak Utama Lembaga Jasa Keuangan, dan/atau peraturan
perundang-undangan lainnya yang berlaku. | With the provision that Mr. Widodo Suryadi’s appointment shall be
effective once he has been formally appointed by the Company after fulfilling all requirements stipulated under
the Financial Services Authority Regulation POJK No. 27/POJK.03/2016 on the Fit and Proper Assessment for
Key Persons of Financial Services Institutions, and/or other applicable laws and regulations.
4. Memberi Kuasa kepada Direksi dengan hak substitusi, untuk menyatakan keputusan Rapat ini sehubungan
dengan perubahan susunan Dewan Komisaris dan Direksi Perseroan, dengan akta resmi tersendiri di hadapan
seorang Notaris termasuk namun tidak terbatas untuk memberitahukan hasil keputusan Rapat ini kepada
Menteri Hukum Republik Indonesia. | Granting power of attorney to the Board of Directors, with the right
of substitution, to formalize this Meeting’s resolution regarding changes in the composition of the Board
of Commissioners and Board of Directors in a separate deed before a Notary, including but not limited to
notifying the results of this Meeting to the Minister of Law of the Republic of Indonesia.
5. Memberikan kewenangan kepada Dewan Komisaris untuk menetapkan pembagian tugas dan wewenang
setiap anggota Direksi berdasarkan Pasal 15 ayat (10) Anggaran Dasar Perseroan. | Granting authority to the
Board of Commissioners to determine the distribution of duties and powers of each member of the Board of
Directors in accordance with Article 15 paragraph (10) of the Company’s Articles of Association.
Tindak Lanjut/Realisasi Keputusan langsung berlaku efektif
Follow-up/Realization The resolution was effective immediately
Keputusan RUPS Tahun Sebelumnya Resolutions of the Previous GMS
Tahun 2024, KB Bank menyelenggarakan 2 (dua) kali In 2024, KB Bank held 2 (two) GMS, namely the Annual
RUPS, yakni RUPS Tahunan (RUPST) pada tanggal GMS (AGMS) on June 28, 2024, and the Extraordinary
28 Juni 2024 dan RUPS Luar Biasa (RUPSLB) pada GMS (EGMS) on January 24, 2024. The implementation
24 Januari 2024, dan proses pelaksanaannya telah process was carried out in accordance with the
sesuai dengan mekanisme yang tercantum dalam POJK mechanisms set forth in POJK No. 15/POJK.04/2020
No. 15/POJK.04/2020 tanggal 20 April 2020 tentang dated April 20, 2020, on the Planning and Implementation
Rencana dan Penyelenggaraan Rapat Umum Pemegang of General Meetings of Shareholders of Public
Saham Perusahaan Terbuka dan POJK No. 16/ Companies, and POJK No. 16/POJK.04/2020 of 2020
POJK.04/2020 tahun 2020 tentang Pelaksanaan Rapat concerning the Electronic Implementation of General
Umum Pemegang Saham Perusahaan Terbuka secara Meetings of Shareholders of Public Companies, as well as
Elektronik serta ketentuan Anggaran Dasar KB Bank. the provisions of the Articles of Association of KB Bank.
Adapun keputusan dan realisasi keputusan RUPST dan The resolutions and realization of the AGMS and EGMS
RUPSLB tersebut adalah sebagai berikut: are as follows:
RUPS Tahunan Tahun Buku 2023 AGMS for Financial Year 2023
Pada tahun 2024, KB Bank menyelenggarakan RUPS In 2024, KB Bank held the AGMS for Financial Year
Tahunan Tahun Buku 2023 pada tanggal 28 Juni 2024 2023 on June 28, 2024, at Hotel Best Western Premier
bertempat di Hotel Best Western Premier The Hive The Hive, Dorsata 1-2 Meeting Room, 3rd Floor, Jalan
Dorsata 1-2 Meeting Room Lantai 3 Jalan DI. Panjaitan DI. Panjaitan Kav. 3-4, East Jakarta. All resolutions of
Kav. 3-4, Jakarta Timur. Seluruh keputusan RUPST the AGMS were realized by the Bank within the same
tersebut telah direalisasikan pada tahun yang sama year.
oleh Bank.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Mata Acara Rapat Pertama Persetujuan atas Laporan Tahunan Perseroan termasuk Laporan Tugas Pengawasan yang telah dilaksanakan
First Meeting Agenda oleh Dewan Komisaris untuk Tahun Buku 2023 dan pengesahan Laporan Keuangan Konsolidasian untuk Tahun
Buku 2023, serta memberikan pembebasan dan pelunasan tanggung jawab sepenuhnya (acquit et de charge)
kepada Dewan Komisaris dan Direksi Perseroan atas tindakan pengawasan dan pengurusan yang telah dilakukan
dalam Tahun Buku 2023.
Approval of the Company’s Annual Report, including the Supervisory Duties Report carried out by the Board of
Commissioners for the 2023 Fiscal Year, and ratification of the Consolidated Financial Statements for the 2023
Fiscal Year, as well as granting full discharge and release of responsibility (acquit et de charge) to the Board of
Commissioners and the Board of Directors of the Company for supervisory and management actions undertaken
during the 2023 Fiscal Year.
Keputusan • Menyetujui dan menerima Laporan Tahunan Perseroan termasuk Laporan Tugas Pengawasan yang telah
Resolutions dilaksanakan oleh Dewan Komisaris untuk Tahun Buku yang berakhir pada tanggal 31 Desember 2023 dan
mengesahkan Laporan Keuangan Konsolidasian untuk Tahun Buku yang berakhir pada tanggal 31 Desember
2023 yang telah diaudit oleh Kantor Akuntan Publik Mirawati Sensi Idris, sesuai Laporan No. 00388/3.0478/
AU.1/07/1671- 3/1/V/2024 tanggal 20 Mei 2024 dengan Opini Wajar dalam Semua Hal yang Material, posisi
keuangan PT Bank KB Bukopin, Tbk dan entitas anaknya tanggal 31 Desember 2023 serta kinerja keuangan
dan arus kas konsolidasian untuk tahun yang berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi
Keuangan di Indonesia. | Approving and accepting the Company’s Annual Report, including the Supervisory
Duties Report carried out by the Board of Commissioners for the fiscal year ending on December 31, 2023, and
ratifying the Consolidated Financial Statements for the fiscal year ending on December 31, 2023, which had
been audited by the Public Accounting Firm Mirawati Sensi Idris, as per Report No. 00388/3.0478/AU.1/07/1671-
3/1/V/2024 dated May 20, 2024, with an Unqualified Opinion, reflecting the financial position of PT Bank KB
Bukopin, Tbk and its subsidiaries as of December 31, 2023, as well as the consolidated financial performance
and cash flows for the year then ended, in accordance with Indonesian Financial Accounting Standards.
• Memberikan pembebasan dan pelunasan tanggung jawab sepenuhnya (acquit et decharge) kepada Dewan
Komisaris dan Direksi Perseroan atas tindakan pengawasan dan pengurusan yang telah dilakukan selama tahun
buku yang berakhir pada tanggal 31 Desember 2023, sejauh tindakan tersebut bukan merupakan tindak pidana
dan tindakan tersebut tercermin dalam Laporan Tahunan dan Laporan Keuangan Konsolidasian Perseroan untuk
tahun buku yang berakhir pada tanggal 31 Desember 2023. | Granting full discharge and release of responsibility
(acquit et de charge) to the Board of Commissioners and the Board of Directors of the Company for supervisory
and management actions undertaken during the fiscal year ending on December 31, 2023, to the extent that
such actions did not constitute criminal acts and were properly reflected in the Company’s Annual Report and
Consolidated Financial Statements for the fiscal year ending on December 31, 2023.
Realisasi Sudah direalisasikan
Realization Had been realized
Penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik untuk Pemeriksaan Laporan Keuangan Perseroan
Mata Acara Rapat Kedua pada Tahun Buku 2024 beserta penetapan honorariumnya.
Second Meeting Agenda Appointment of a Public Accountant and/or Public Accounting Firm for the Audit of the Company’s Financial
Statements for the 2024 Fiscal Year, along with the determination of the fee.
• Menyetujui untuk melimpahkan wewenang kepada Dewan Komisaris Perseroan untuk menunjuk Akuntan Publik
dan/atau Kantor Akuntan Publik untuk melakukan Audit terhadap Laporan Keuangan Konsolidasian Perseroan
Tahun Buku 2024 dan/atau periode lainnya pada Tahun Buku 2024 untuk tujuan dan kepentingan Perseroan. |
Approving the delegation of authority to the Company’s Board of Commissioners to appoint a Public Accountant
and/or Public Accounting Firm to conduct an audit of the Company’s Consolidated Financial Statements for the
2024 Fiscal Year and/or other periods within the 2024 Fiscal Year for the purposes and interests of the Company.
• Menyetujui pemberian wewenang dan kuasa kepada Dewan Komisaris Perseroan untuk menetapkan
besarnya imbalan jasa audit, tambahan ruang lingkup pekerjaan yang diperlukan dan persyaratan lain yang
wajar bagi Akuntan Publik dan/atau Kantor Akuntan Publik. | Approving the granting of authority and power to
the Company’s Board of Commissioners to determine the amount of audit fees, any additional scope of work
Keputusan
required, and other reasonable terms for the Public Accountant and/or Public Accounting Firm.
Resolutions
• Memberikan wewenang dan kuasa kepada Dewan Komisaris Perseroan untuk menetapkan Akuntan Publik
dan/atau Kantor Akuntan Publik pengganti dalam hal Akuntan Publik dan/atau Kantor Akuntan Publik yang
ditunjuk karena sebab apapun tidak dapat menyelesaikan audit atas Laporan Keuangan Konsolidasian
Perseroan dan Perusahaan Anak untuk Tahun Buku 2024, termasuk menetapkan imbalan jasa audit dan
persyaratan lainnya bagi Kantor Akuntan Publik pengganti tersebut. | Granting authority and power to the
Company’s Board of Commissioners to appoint a replacement Public Accountant and/or Public Accounting
Firm in the event that the initially appointed Public Accountant and/or Public Accounting Firm, for any reason,
was unable to complete the audit of the Company’s and its Subsidiaries’ Consolidated Financial Statements
for the 2024 Fiscal Year, including determining the audit fees and other terms for such replacement Public
Accounting Firm.
Realisasi Sudah direalisasikan
Realization Had been realized
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Persetujuan penetapan honorarium, gaji dan/atau tunjangan bagi Dewan Komisaris dan Direksi Perseroan Tahun
Mata Acara Rapat Ketiga Buku 2024.
Third Meeting Agenda Approval of the Determination of Honoraria, Salaries, and/or Allowances for the Company’s Board of Commissioners
and the Board of Directors for the 2024 Fiscal Year.
Menyetujui untuk melimpahkan kewenangan kepada Dewan Komisaris Perseroan untuk menetapkan paket
Remunerasi bagi Anggota Dewan Komisaris Perseroan dan Direksi Perseroan dengan jumlah maksimum
keseluruhan sebesar Rp20.000.000.000 (dua puluh miliar Rupiah) per tahun buku untuk seluruh anggota Dewan
Komisaris dan dengan jumlah maksimum keseluruhan sebesar Rp89.000.000.000 (delapan puluh sembilan
miliar rupiah) per tahun buku untuk seluruh anggota Direksi yang pengalokasiannya dilimpahkan kepada Dewan
Komisaris dengan mempertimbangkan kinerja dan kondisi keuangan Perseroan serta rekomendasi Komite
Keputusan Remunerasi dan Nominasi.
Resolution Approving the delegation of authority to the Company’s Board of Commissioners to determine the Remuneration
packages for the Members of the Company’s Board of Commissioners and Board of Directors, with a total
maximum amount of IDR 20,000,000,000 (twenty billion Rupiah) per fiscal year for all members of the Board
of Commissioners, and a total maximum amount of IDR 89,000,000,000 (eighty-nine billion Rupiah) per fiscal
year for all members of the Board of Directors. The allocation was delegated to the Board of Commissioners
by considering the Company’s performance and financial condition as well as the recommendations of the
Remuneration and Nomination Committee.
Realisasi Sudah direalisasikan
Realization Had been realized
Mata Acara Rapat Keempat Laporan Realisasi Penggunaan Dana Penawaran Umum Terbatas.
Fourth Meeting Agenda Report on the Realization of the Use of Proceeds from the Limited Public Offering
Keputusan Mengingat Mata Acara Rapat Keempat sifatnya laporan, maka tidak diambil keputusan.
Resolution Considering that the Fourth Agenda Item of the Meeting was of a reporting nature, no resolution was adopted.
Realisasi Sudah direalisasikan
Realization Had been realized
Mata Acara Rapat Kelima Persetujuan Perubahan Anggaran Dasar Perseroan.
Fifth Meeting Agenda Approval of Amendments to the Company’s Articles of Association
• Menyetujui perubahan Anggaran Dasar Perseroan dalam rangka penyesuaian dengan Peraturan Otoritas
Jasa Keuangan No. 17 Tahun 2023 Tentang Penetapan Tata Kelola Bagi Bank Umum dan berdasarkan usulan
dari Pemegang Saham. | Approving amendments to the Company’s Articles of Association in order to align
with the Financial Services Authority Regulation No. 17 of 2023 on the Implementation of Governance for
Commercial Banks and based on proposals from the Shareholders.
• Memberi kuasa dan wewenang kepada Direksi Perseroan dengan hak substitusi untuk menyusun kembali
seluruh ketentuan Anggaran Dasar Perseroan dan melakukan segala tindakan sehubungan dengan hal-hal yang
Keputusan berkaitan dengan perubahan Anggaran Dasar dengan memperhatikan Anggaran Dasar Perseroan dan peraturan
Resolutions perundang-undangan yang berlaku serta menyatakan keputusan Rapat dalam akta resmi tersendiri di hadapan
seorang Notaris termasuk namun tidak terbatas untuk memperoleh persetujuan dari dan/atau memberitahukan
hasil keputusan Rapat kepada Menteri Hukum dan Hak Asasi Manusia. | Granting power and authority to the
Company’s Board of Directors, with the right of substitution, to restate all provisions of the Company’s Articles
of Association and to take all actions related to the amendments to the Articles of Association, in compliance
with the Company’s Articles of Association and the prevailing laws and regulations, and to record the Meeting’s
resolutions in a separate notarial deed, including, but not limited to, obtaining approval from and/or notifying the
results of the Meeting’s resolutions to the Minister of Law and Human Rights.
Realisasi Sudah direalisasikan
Realization Had been realized
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Mata Acara Rapat Keenam Perubahan Susunan Pengurus Perseroan.
Sixth Meeting Agenda Changes in the Composition of the Company’s Management.
1. Menerima dengan hormat pengunduran diri saudara Eugene K. Galbraith selaku Komisaris Independen
dan mengakhiri masa jabatan saudara Sukriansyah S. Latief, sebagai Komisaris Independen efektif sejak
Penutupan Rapat, disertai dengan ucapan terima kasih dan penghargaan yang setinggi-tingginya atas segala
jasa dan pengabdian yang telah diberikan kepada Perseroan. | Respectfully accepting the resignation of Mr.
Eugene K. Galbraith as an Independent Commissioner and the end of the term of office of Mr. Sukriansyah S.
Latief as Independent Commissioner, effective as of the Closing of the Meeting, accompanied by the highest
appreciation and gratitude for all services and dedication rendered to the Company.
2. Menyetujui pengangkatan kembali saudara Jerry Marmen sebagai Komisaris Utama dan saudara Stephen
Liestyo sebagai Komisaris Independen Perseroan, untuk jangka waktu 3 (tiga) tahun terhitung sejak ditutupnya
Rapat sampai dengan penutupan Rapat Umum Pemegang Saham Tahunan Tahun 2027. | Approving the
reappointment of Mr. Jerry Marmen as President Commissioner and Mr. Stephen Liestyo as Independent
Commissioner of the Company, for a term of 3 (three) years, effective from the closing of the Meeting until
the closing of the Annual General Meeting of Shareholders in 2027.
3. Menerima dengan hormat pengunduran diri Bapak Young Eun Moon sebagai Direktur Perseroan dan Bapak
Yohanes Suhardi sebagai Direktur Perseroan, efektif sejak ditutupnya Rapat, disertai dengan ucapan terima
kasih dan penghargaan yang setinggi tingginya atas segala jasa dan pengabdian yang telah diberikan kepada
Perseroan. | Respectfully accepting the resignation of Mr. Young Eun Moon as Director of the Company and
Mr. Yohanes Suhardi as Director of the Company, effective as of the closing of the Meeting, accompanied by
the highest appreciation and gratitude for all services and dedication rendered to the Company.
4. Menyetujui pengangkatan kembali saudara Robby Mondong sebagai Wakil Direktur Utama Perseroan dan
Bapak Henry Sawali sebagai Direktur Perseroan, untuk jangka waktu 3 (tiga) tahun terhitung sejak ditutupnya
Rapat sampai dengan penutupan Rapat Umum Pemegang Saham Tahunan Tahun 2027. | Approving the
reappointment of Mr. Robby Mondong as Vice President Director and Mr. Henry Sawali as Director of the
Company, for a term of 3 (three) years, effective from the closing of the Meeting until the closing of the
Annual General Meeting of Shareholders in 2027.
5. Selanjutnya susunan anggota Dewan Komisaris dan Direksi Perseroan adalah sebagai berikut:
The composition of the Company’s Board of Commissioners and Board of Directors are as follows:
Dewan Komisaris | Board of Commissioners
• Komisaris Utama | President Commissioner : Jerry Marmen
• Wakil Komisaris Utama | Deputy President Commissioner : Seng Hyup Shin*
• Komisaris | Commissioner : Nanang Supriyatno
Keputusan • Komisaris Independen | Independent Commissioner : Stephen Liestyo
Resolutions • Komisaris Independen | Independent Commissioner : Tippy Joesoef
• Komisaris Independen | Independent Commissioner : Hae Wang Lee
Direksi | Board of Directors
• Direktur Utama | President Director : Woo Yeul Lee
• Wakil Direktur Utama | Vice President Director : Robby Mondong
• Direktur | Director : Dodi Widjajanto
• Direktur | Director : Henry Sawali
• Direktur | Director : Jung Ho Han
• Direktur | Director : Jang Hyuk Im*
• Direktur | Director : Helmi Fahrudin
*) Dengan ketentuan bahwa Saudara Seng Hyup Shin dan Saudara Jang Hyuk Im terhitung efektif sejak
ditetapkan oleh Perseroan setelah memenuhi semua persyaratan yang diatur dalam POJK No. 27/
POJK.03/2016 tentang Penilaian Kemampuan dan Kepatutan Bagi Pihak Utama Lembaga Jasa Keuangan,
POJK No. 37/POJK.03/2017 tentang Pemanfaatan Tenaga Kerja Asing dan Program Alih Pengetahuan di
Sektor Perbankan dan/atau peraturan perundang-undangan lainnya yang berlaku. | With the provision that Mr.
Seng Hyup Shin and Mr. Jang Hyuk Im would become effective upon appointment by the Company after fulfilling
all requirements as stipulated in OJK Regulation No. 27/POJK.03/2016 on the Fit and Proper Assessment for
Key Officers of Financial Service Institutions, OJK Regulation No. 37/POJK.03/2017 on the Utilization of Foreign
Workers and Knowledge Transfer Programs in the Banking Sector, and/or other applicable laws and regulations.
6. Memberi kuasa kepada Direksi dengan hak substitusi, untuk menyatakan keputusan Rapat sehubungan
dengan perubahan susunan Direksi Perseroan, dengan akta resmi tersendiri di hadapan seorang Notaris
termasuk namun tidak terbatas untuk memberitahukan hasil keputusan Rapat kepada Menteri Hukum dan
Hak Asasi Manusia. | Granting power to the Board of Directors, with the right of substitution, to record the
Meeting’s resolutions regarding changes in the composition of the Company’s Board of Directors in a separate
notarial deed, including, but not limited to, notifying the results of the Meeting’s resolutions to the Minister of
Law and Human Rights.
7. Memberikan kewenangan kepada Dewan Komisaris untuk menetapkan pembagian tugas dan wewenang
setiap anggota Direksi berdasarkan Pasal 15 ayat (9) Anggaran Dasar Perseroan. | Granting authority to the
Board of Commissioners to determine the distribution of duties and authorities of each member of the Board
of Directors pursuant to Article 15 paragraph (9) of the Company’s Articles of Association.
Sdr. Seng Hyup Shin dan Sdr. Jang Hyuk Im telah mendapatkan hasil penilaian kemampuan dan kepatutan (fit
and proper) dari Otoritas Jasa Keuangan sesuai dengan Surat Keputusan Anggota Dewan Komisioner Otoritas
Realisasi Jasa Keuangan No. KEPR-111/D.03/2024 dan No. KEPR-125/D.03/2024
Realization Mr. Seng Hyup Shin and Mr. Jang Hyuk Im had obtained fit and proper assessment results from the Financial
Services Authority in accordance with the Decision Letter of the Board of Commissioners of the Financial
Services Authority No. KEPR-111/D.03/2024 and No. KEPR-125/D.03/2024.
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RUPS Luar Biasa Tahun Buku 2023 2023 Financial Year Extraordinary GMS
Pada 2024, KB Bank menyelenggarakan RUPSLB pada In 2024, KB Bank held an EGMS on January 24,
tanggal 24 Januari 2024 dan proses pelaksanaannya telah 2024, and the implementation process complied
sesuai dengan mekanisme yang tercantum dalam POJK with the mechanisms stipulated in OJK Regulation
No. 15/POJK.04/2020 tanggal 20 April 2020 tentang No. 15/POJK.04/2020 dated April 20, 2020 on the
Rencana dan Penyelenggaraan Rapat Umum Pemegang Planning and Implementation of General Meetings
Saham Perusahaan Terbuka dan No. 16/POJK.04/2020 of Shareholders of Public Companies, and No. 16/
tanggal 20 April 2020 tentang Pelaksanaan Rapat POJK.04/2020 dated April 20, 2020 on the Electronic
Umum Pemegang Saham Perusahaan Terbuka Secara Implementation of General Meetings of Shareholders
Elektronik serta ketentuan Anggaran Dasar KB Bank. of Public Companies, as well as the provisions of KB
Seluruh keputusan RUPSLB tersebut telah direalisasikan Bank’s Articles of Association. All resolutions of the
pada tahun yang sama oleh Bank. EGMS were implemented by the Bank in the same year.
Mata Acara Rapat RUPSLB Perubahan Susunan Pengurus Perseroan.
EGMS Meeting Agenda Changes in the composition of the Company’s Management.
Keputusan • Menerima pengunduran diri dengan hormat Saudara Seng Hyup Shin sebagai Direktur Perseroan dan Saudara
Resolutions Nam Hoon Cho sebagai Wakil Komisaris Utama Perseroan, terhitung efektif sejak ditutupnya Rapat ini, disertai
dengan ucapan terima kasih dan penghargaan yang setinggi-tingginya atas segala jasa dan pengabdian yang
telah diberikan kepada Perseroan. | Respectfully accepting the resignation of Mr. Seng Hyup Shin as Director
of the Company and Mr. Nam Hoon Cho as Deputy President Commissioner of the Company, effective as
of the closing of this Meeting, accompanied by the highest appreciation and gratitude for all services and
dedication rendered to the Company.
• Memberikan pembebasan dan pelunasan tanggung jawab sepenuhnya (acquit et de charge) kepada Saudara
Seng Hyup Shin sebagai Direktur Perseroan dan Saudara Nam Hoon Cho sebagai Wakil Komisaris Utama
Perseroan atas tindakan pengurusan dan pengawasan yang telah dilakukan selama menjabat masing-
masing sebagai Direktur Perseroan dan Wakil Komisaris Utama, sejauh tindakan tersebut tercermin dalam
Laporan Tahunan dan Laporan Keuangan Konsolidasian Perseroan untuk tahun buku yang berakhir pada
tanggal 31 Desember 2023 dan bukan merupakan tindak pidana. | Granting full discharge and release of
responsibility (acquit et de charge) to Mr. Seng Hyup Shin as Director and Mr. Nam Hoon Cho as Deputy
President Commissioner for the management and supervisory actions carried out during their respective
terms as Director and Deputy President Commissioner, to the extent that such actions were reflected in the
Company’s Annual Report and Consolidated Financial Statements for the fiscal year ended December 31,
2023, and dd not constitute criminal acts.
• Memberikan apresiasi kepada Saudara Seng Hyup Shin dan Saudara Nam Hoon Cho atas semua hasil kerja
yang dicapai berdasarkan ketentuan dan kemampuan Perseroan yang kewenangan penetapan besarannya
dilimpahkan kepada Dewan Komisaris Perseroan. | Expressing appreciation to Mr. Seng Hyup Shin and Mr.
Nam Hoon Cho for all achievements accomplished based on the Company’s provisions and capabilities, with
the authority to determine the amounts delegated to the Company’s Board of Commissioners.
• Mengangkat Saudara Jang Hyuk Im sebagai Direktur Perseroan dan Saudara Seng Hyup Shin sebagai Wakil
Komisaris Utama Perseroan, untuk jangka waktu 3 (tiga) tahun terhitung sejak ditutupnya Rapat ini sampai
dengan penutupan Rapat Umum Pemegang Saham Tahunan Tahun Buku 2026. | Appointing Mr. Jang Hyuk
Im as Director and Mr. Seng Hyup Shin as Deputy President Commissioner of the Company for a term of 3
(three) years, effective from the closing of this Meeting until the closing of the Annual General Meeting of
Shareholders for the 2026 Fiscal Year.
• Selanjutnya susunan anggota Dewan Komisaris dan Direksi Perseroan adalah sebagai berikut:
The composition of the Company’s Board of Commissioners and Board of Directors is as follows:
Dewan Komisaris | Board of Commissioners
• Komisaris Utama | President Commissioner : Jerry Marmen
• Wakil Komisaris Utama | Deputy President Commissioner : Seng Hyup Shin*)
• Komisaris | Commissioner : Nanang Supriyatno
• Komisaris Independen | Independent Commissioner : Tippy Joesoef
• Komisaris Independen | Independent Commissioner : Hae Wang Lee
• Komisaris Independen | Independent Commissioner : Stephen Liestyo
• Komisaris Independen | Independent Commissioner : Sukriansyah S. Latief
• Komisaris Independen | Independent Commissioner : Eugene K. Galbraith
Direksi | Board of Directors
• Direktur Utama | President Director : Woo Yeul Lee
• Wakil Direktur Utama | Vice President Director : Robby Mondong
• Direktur | Director : Helmi Fahrudin
• Direktur | Director : Dodi Widjajanto
• Direktur | Director : Yohanes Suhardi
• Direktur | Director : Henry Sawali
• Direktur | Director : Young Eun Moon*)
• Direktur | Director : Jung Ho Han
• Direktur | Director : Jang Hyuk Im*)
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*) Dengan ketentuan bahwa Saudara Young Eun Moon, Saudara Jang Hyuk Im dan Saudara Seng Hyup Shin
terhitung efektif sejak ditetapkan oleh Perseroan setelah memenuhi semua persyaratan yang diatur dalam
Peraturan Otoritas Jasa Keuangan No. 27/POJK.03/2016 tentang Penilaian Kemampuan dan Kepatutan Bagi Pihak
Utama Lembaga Jasa Keuangan, Peraturan Otoritas Jasa Keuangan No. 37/POJK.03/2017 tentang Pemanfaatan
Tenaga Kerja Asing dan Program Alih Pengetahuan di Sektor Perbankan dan/atau peraturan perundang-undangan
lainnya yang berlaku. | With the provision that Mr. Young Eun Moon, Mr. Jang Hyuk Im, and Mr. Seng Hyup Shin
would take effect upon appointment by the Company after fulfilling all requirements stipulated in the Financial
Services Authority Regulation No. 27/POJK.03/2016 on Fit and Proper Assessment for Key Officers of Financial
Service Institutions, Financial Services Authority Regulation No. 37/POJK.03/2017 on the Utilization of Foreign
Workers and Knowledge Transfer Programs in the Banking Sector, and/or other applicable laws and regulations.
• Memberi kuasa kepada Direksi dengan hak substitusi, untuk menyatakan keputusan Rapat sehubungan
dengan perubahan susunan Direksi Perseroan, dengan akta resmi tersendiri di hadapan seorang Notaris
termasuk namun tidak terbatas untuk memberitahukan hasil keputusan Rapat kepada Menteri Hukum dan
Hak Asasi Manusia. | Granting power to the Board of Directors, with the right of substitution, to record the
Meeting’s resolutions regarding changes in the composition of the Company’s Board of Directors in a separate
notarial deed, including, but not limited to, notifying the results of the Meeting’s resolutions to the Minister of
Law and Human Rights.
• Memberikan kewenangan kepada Dewan Komisaris untuk menetapkan pembagian tugas dan wewenang
setiap anggota Direksi berdasarkan Pasal 15 ayat (9) Anggaran Dasar Perseroan. | Granting authority to the
Board of Commissioners to determine the distribution of duties and authorities of each member of the Board
of Directors pursuant to Article 15 paragraph (9) of the Company’s Articles of Association.
Realisasi Sudah direalisasikan
Realization Had been realized
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Dewan Komisaris
Board of Commissioners
Dewan Komisaris bertugas secara kolektif untuk The Board of Commissioners collectively oversees and
mengawasi dan memberikan nasihat kepada Direksi, advises the Board of Directors, as well as ensuring
serta memastikan penerapan GCG di seluruh jenjang the implementation of GCG at all organizational levels.
organisasi. Dalam pelaksanaannya, Dewan Komisaris In its implementation, the Board of Commissioners is
bertanggung jawab kepada RUPS sebagai wujud accountable to the GMS as a form of accountability
akuntabilitas atas pengelolaan Bank. Untuk mendukung for the Bank’s management. To support effective
efektivitas pelaksanaan tugas tersebut, Dewan implementation of these duties, the Board of
Komisaris berpedoman pada tata tertib dan pedoman Commissioners is guided by procedures and work
kerja yang menjadi acuan dalam menjalankan fungsi guidelines that serve as a reference in carrying out its
pengawasan berdasarkan prinsip Good Corporate supervisory function based on the principles of Good
Governance. Corporate Governance.
Pedoman Kerja/Piagam Dewan Board of Commissioners Work
Komisaris Guidelines/ Charter
Dewan Komisaris KB Bank telah memiliki Pedoman Tata The Board of Commissioners of KB Bank has adopted
Laksana Kerja (Board Charter) yang dituangkan dalam a Board Charter, as set forth in the Charter on the
Piagam Tentang Pedoman dan Tata Tertib Kerja Dewan Guidelines and Rules of Procedure for the Board of
Komisaris PT Bank KB Indonesia Tbk No. 476 yang Commissioners of PT Bank KB Indonesia Tbk No. 476,
ditetapkan pada 26 Januari 2026, sebagai pedoman which was adopted on January 26, 2026, as a reference
dalam menjalankan tugas dan tanggung jawab for carrying out supervisory duties and responsibilities.
pelaksanaan fungsi pengawasan.
Penyusunan pedoman ini bertujuan untuk memastikan The preparation of these guidelines aims to ensure
bahwa setiap keputusan dan tindakan Dewan Komisaris that every decision and action of the Board of
sesuai dengan peraturan, anggaran dasar, serta prinsip Commissioners complies with regulations, the Articles
tata kelola perusahaan yang baik. Pedoman ini secara of Association, and the principles of good corporate
garis besar mencakup: governance. These guidelines cover:
1. Pendahuluan berisikan tentang Landasan Hukum; 1. Introduction, including Legal Basis;
2. Struktur Dewan Komisaris; 2. Structure of the Board of Commissioners;
3. Persyaratan Anggota Dewan Komisaris; 3. Requirements for Members of the Board of
Commissioners;
4. Komisaris Independen; 4. Independent Commissioners;
5. Pengangkatan dan Pemberhentian Anggota Dewan 5. Appointment and Dismissal of Members of the
Komisaris; Board of Commissioners;
6. Tugas, Wewenang, Kewajiban dan Tanggung 6. Duties, Authorities, Obligations, and
Jawab; Responsibilities;
7. Rapat Dewan Komisaris dan Rapat Dewan 7. Meetings of the Board of Commissioners and Joint
Komisaris Bersama Direksi; Meetings with the Board of Directors;
8. Pembagian Kerja dan Waktu Kerja Dewan Komisaris; 8. Division of Work and Working Hours of the Board
of Commissioners;
9. Kesekretariatan Dewan Komisaris dan Sekretaris 9. Secretariat of the Board of Commissioners and
Dewan Komisaris; Secretary to the Board of Commissioners;
10. Etika Kerja Dewan Komisaris dan Larangan; 10. Work Ethics and Prohibitions for the Board of
Commissioners;
11. Transparansi; serta 11. Transparency; and
12. Penutup. 12. Closing.
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Dasar Hukum Legal Basis
Dasar hukum yang mengatur pengangkatan Dewan The legal basis governing the appointment of the Board
Komisaris adalah sebagai berikut: of Commissioners is as follows:
1. Undang-Undang No. 40 Tahun 2007 tentang 1. Law No. 40 of 2007 on Limited Liability Companies;
Perseroan Terbatas;
2. Peraturan Otoritas Jasa Keuangan No. 33/ 2. Financial Services Authority Regulation No. 33/
POJK.04/2014 tentang Direksi dan Dewan POJK.04/2014 on the Board of Directors and Board
Komisaris Emiten atau Perusahaan Publik; of Commissioners of Issuers or Public Companies;
3. Peraturan Otoritas Jasa Keuangan No. 17 tahun 3. Financial Services Authority Regulation No. 17 of
2023 tentang Penerapan Tata Kelola Bagi Bank 2023 on the Implementation of Governance for
Umum; serta Commercial Banks; and
4. Pedoman Kerja Dewan Komisaris KB Bank. 4. Work Guidelines of the Board of Commissioners of
KB Bank.
Kriteria Dewan Komisaris Criteria for the Board of
Commissioners
Kriteria yang harus dipenuhi oleh anggota Dewan The criteria to be fulfilled by members of the Board of
Komisaris ditetapkan sebagai berikut: Commissioners are as follows:
1. Mempunyai akhlak, moral dan integritas yang baik. 1. Possessing good character, morality, and integrity.
2. Cakap melakukan perbuatan hukum. 2. Being legally competent to perform acts in law.
3. Dalam 5 (lima) tahun sebelum pengangkatan dan 3. During the 5 (five) years prior to appointment and
selama menjabat: while serving:
a. Tidak pernah dinyatakan pailit. a. Not having been declared bankrupt.
b. Tidak pernah menjadi anggota Direksi dan/atau b. Not having served as a member of the Board
anggota Dewan Komisaris yang dinyatakan of Directors and/or Board of Commissioners
bersalah menyebabkan suatu Perusahaan found guilty of causing a company to be
dinyatakan pailit. declared bankrupt.
c. Tidak pernah dihukum karena melakukan c. Not having been convicted of committing a
tindak pidana yang merugikan keuangan criminal act harming state finances and/or
negara dan/atau yang berkaitan dengan related to the financial sector.
sektor keuangan.
d. Tidak pernah menjadi anggota Direksi dan/ d. Not having served as a member of the Board
atau anggota Dewan Komisaris yang selama of Directors and/or Board of Commissioners
menjabat: who, during his/her term of office:
i. Pernah tidak menyelenggarakan RUPS i. Failing to convene an Annual GMS;
Tahunan;
ii. Pertanggungjawabannya sebagai ii. Having his/her accountability as a member
anggota Direksi dan/atau anggota Dewan of the Board of Directors and/or Board
Komisaris pernah tidak diterima oleh of Commissioners rejected by the GMS
RUPS atau pernah tidak memberikan or failing to provide accountability as a
pertanggungjawaban sebagai anggota member of the Board of Directors and/or
Direksi dan/atau anggota Dewan Komisaris Board of Commissioners to the GMS; and
kepada RUPS; serta
iii. Pernah menyebabkan Perusahaan yang iii.
Causing a company that obtains
memperoleh izin, persetujuan atau authorization, approval, or registration
pendaftaran dari Otoritas Jasa Keuangan from the Financial Services Authority
tidak memenuhi kewajiban menyampaikan to fail to submit annual reports and/
laporan tahunan dan/atau laporan or financial statements to the Financial
keuangan kepada Otoritas Jasa Keuangan. Services Authority.
4. Memiliki komitmen untuk mematuhi peraturan 4. Demonstrating a commitment to complying with
perundang-undangan. laws and regulations.
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5. Memiliki kemauan dan kemampuan untuk 5. Possessing the willingness and ability for
melakukan pembelajaran secara berkelanjutan continuous learning to enhancing knowledge of
dalam rangka peningkatan pengetahuan tentang banking and the latest developments in finance
perbankan dan perkembangan terkini terkait and other fields supporting the execution of their
bidang keuangan dan bidang lain yang mendukung duties and responsibilities.
pelaksanaan tugas dan tanggung jawabnya.
6. Memiliki pengetahuan dan/atau keahlian di bidang 6. Possessing knowledge and/or expertise in areas
yang dibutuhkan Perseroan. required by the Company.
7. Seluruh anggota Dewan Komisaris memiliki 7. All members of the Board of Commissioners must
integritas, kompetensi dan reputasi keuangan have adequate integrity, competence, and financial
yang memadai. reputation.
8. Anggota Dewan Komisaris dilarang saling memiliki 8. Members of the Board of Commissioners are
hubungan keluarga sampai dengan derajat kedua prohibited from having family relationships up to
dengan sesama anggota Dewan Komisaris dan/ the second degree with other members of the
atau anggota Direksi. Board of Commissioners and/or members of the
Board of Directors.
9. Anggota Dewan Komisaris harus memenuhi 9. Members of the Board of Commissioners must
persyaratan penilaian kemampuan dan kepatutan meet the fit and proper assessment requirements
sesuai Peraturan Otoritas Jasa Keuangan mengenai in accordance with the Financial Services Authority
Penilaian Kemampuan dan Kepatutan. regulations on Fit and Proper Assessment.
Ketentuan Masa Jabatan Term of Office Provisions
Mengacu pada Pasal 111 ayat (3) Undang-Undang Referring to Article 111 paragraph (3) of Law No. 40 of
No. 40 Tahun 2007, masa jabatan anggota Dewan 2007, the term of office of members of the Board of
Komisaris ditetapkan untuk jangka waktu tertentu Commissioners is set for a specified period and allows
dan memungkinkan untuk dilakukan pengangkatan for reappointment. This provision is further regulated
kembali. Ketentuan ini kemudian diatur lebih lanjut in Article 17 paragraph (3) of the Company’s Articles of
dalam Pasal 17 ayat 3 Anggaran Dasar Perseroan, yang Association, which states that members of the Board
menyatakan bahwa anggota Dewan Komisaris diangkat of Commissioners are appointed by the GMS for a
oleh RUPS untuk masa jabatan selama 3 (tiga) tahun term of 3 (three) years from the date specified in the
sejak tanggal yang ditentukan dalam RUPS sampai GMS until the closing of the GMS in the third year after
dengan penutupan RUPS pada tahun ketiga setelah their appointment, upon the expiration of their term of
tahun pengangkatan, dalam hal masa jabatannya telah office, member may be reappointed in accordance with
berakhir dapat diangkat kembali sesuai keputusan the resolution of the GMS and prevailing regulations.
RUPS dan peraturan yang berlaku.
Anggota Dewan Komisaris juga dapat dihentikan Members of the Board of Commissioners may also
sewaktu-waktu dalam suatu keputusan RUPS be dismissed at any time by a resolution of the GMS
berdasarkan kenyataan anggota Dewan Komisaris based on the facts concerning the relevant member,
yang bersangkutan antara lain: including:
1. Tidak/kurang dapat memenuhi kewajibannya yang 1. Being unable or insufficiently able to fulfill obligations
telah disepakati dalam kontrak manajemen; agreed upon in the management contract;
2. Tidak dapat menjalankan tugasnya dengan baik; 2. Being unable to perform their duties properly;
3. Melanggar ketentuan Anggaran Dasar dan/atau 3. Violating the provisions of the Articles of
peraturan perundang-undangan yang berlaku; Association and/or applicable laws and regulations;
4. Melakukan tindakan yang melanggar etika dan/ 4. Engaging in actions that violate ethics and/or
atau kepatutan yang seharusnya dihormati sebagai propriety expected of a member of the Board of
anggota Direksi; Directors;
5. Terlibat dalam tindakan yang merugikan Perseroan 5. Being involved in actions that cause losses to the
dan/atau negara; Company and/or the state;
6. Dinyatakan bersalah dengan putusan pengadilan 6. Being found guilty by a court decision with
yang mempunyai kekuatan hukum tetap; permanent legal force;
7. Mengundurkan diri; serta 7. Resigning; and
8. Alasan lainnya yang dinilai tepat oleh RUPS demi 8. Other reasons deemed appropriate by the GMS in
kepentingan dan tujuan Perseroan. the interest and purpose of the Company.
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Komposisi dan Susunan Dewan Composition and Structure of the
Komisaris Board of Commissioners
Dalam menentukan komposisi dan jumlah anggota In determining the composition and number of
Dewan Komisaris, RUPS mempertimbangkan visi, misi, members of the Board of Commissioners, the GMS
serta rencana strategis KB Bank guna memastikan considers KB Bank vision, mission, and strategic plans
proses pengambilan keputusan yang efisien, cepat, to ensure an efficient, swift, and independent decision-
dan independen. making process.
Tahun 2025 terdapat perubahan susunan Dewan In 2025, there was a change in the composition of KB Bank’s
Komisaris KB Bank sejalan dengan keputusan Board of Commissioners in line with the shareholders’
pemegang saham melalui RUPS Tahunan Tahun resolution at the Annual GMS for Financial Year 2024
Buku 2024 pada 28 Mei 2025 yang memberhentikan on May 28, 2025, which respectfully dismissed Nanang
dengan hormat Nanang Supriyatno sebagai Komisaris Supriyatno as Commissioner and Tippy Joesoef as
dan Tippy Joesoef sebagai Komisaris Independen, Independent Commissioner. As a result, the composition
sehingga susunan Dewan Komisaris per 31 Desember of the Board of Commissioners as of December 31, 2025,
2025 adalah sebagai berikut: is as follows:
Susunan Dewan Komisaris per 31 Desember 2025
Composition of the Board of Commissioners as of December 31, 2025
Nama Jabatan Dasar Pengangkatan Periode
Name Position Basis of Appointment Period
2024-Penutupan RUPS Tahunan Tahun 2027
Komisaris Utama RUPS Tahunan 28 Juni 2024
Jerry Marmen 2024-Until the closing of the Annual GMS for
President Commissioner Annual GMS on June 28, 2024
the 2027 Fiscal Year
2024-Penutupan RUPS Tahunan Tahun Buku
Wakil Komisaris Utama RUPS Luar Biasa 24 Januari 2024 2026
Seng Hyup Shin*
Deputy President Commissioner Extraordinary GMS on January 24, 2024 2024-Until the closing of the Annual GMS for
the 2026 Fiscal Year
2024-Penutupan RUPS Tahunan Tahun 2027
Komisaris Independen RUPS Tahunan 28 Juni 2024
Stephen Liestyo 2024-Until the closing of the Annual GMS for
Independent Commissioner Annual GMS on June 28, 2024
the 2027 Fiscal Year
2025-Penutupan RUPS Tahunan Tahun Buku
Komisaris Independen RUPS Tahunan 28 Mei 2025 2027
Hae Wang Lee
Independent Commissioner Annual GMS on May 28, 2025 2025-Until the closing of the Annual GMS for
the 2027 Fiscal Year
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
Penilaian Kemampuan dan Kepatutan Fit and Proper Test
Prospective members of the Board of Commissioners are
Calon anggota Dewan Komisaris wajib memperoleh required to obtain approval from the Financial Services
persetujuan dari Otoritas Jasa Keuangan sebelum Authority before performing any actions, duties, and
menjalankan tindakan, tugas, dan fungsinya functions as members of the Board of Commissioners.
sebagai Dewan Komisaris. Sebagaimana yang diatur This is regulated under the Financial Services Authority
dalam Peraturan Otoritas Jasa Keuangan No. 27/ Regulation No. 27/POJK.03/2016 on Fit and Proper
POJK.03/2016 tentang Penilaian Kemampuan dan Assessment for Key Person of Financial Service
Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan. Institutions. Members of the Board of Commissioners
Anggota Dewan Komisaris yang telah lulus fit and who have passed the fit and proper test without remarks
proper tanpa catatan dan telah mendapat persetujuan and have obtained approval from the Financial Services
dari Otoritas Jasa Keuangan, mengindikasikan bahwa Authority indicate that each member possesses adequate
setiap anggota Dewan Komisaris memiliki integritas, integrity, competence, and financial reputation.
kompetensi dan reputasi keuangan yang memadai.
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Tata Kelola Perusahaan Corporate Governance
Kepemilikan Saham Dewan Komisaris Share Ownership of the Board of
Commissioners
Sebagai bentuk penerapan prinsip transparansi dalam As part of the implementation of the principle of
tata kelola Bank, anggota Dewan Komisaris wajib transparency in the Bank’s governance, members of
mengungkapkan kepemilikan saham yang mencapai the Board of Commissioners are required to disclose
5% (lima persen) atau lebih, baik pada Bank yang any shareholding of 5% (five percent) or more, whether
bersangkutan maupun pada Bank dan perusahaan in the relevant Bank or in other banks and companies,
lain, yang berkedudukan di dalam dan di luar negeri. domestically or abroad. This disclosure is in accordance
Pernyataan ini sesuai dengan ketentuan yang with the provisions set forth in Article 57 of OJK
tercantum dalam Pasal 57 POJK No. 17 Tahun 2023 Regulation No. 17 of 2023 on the Implementation of
tentang Penerapan Tata Kelola bagi Bank Umum. Governance for Commercial Banks.
Kepemilikan Saham (lembar saham)
Share Ownership (Shares)
Lembaga
Nama Jabatan Keuangan Perusahaan
Name Position Bank Lain Non- Bank Lain
KB Bank
Other Banks Non-Bank Other
Financial Companies
Institution
Komisaris Utama
Jerry Marmen - - - -
President Commissioner
Wakil Komisaris Utama
Seng Hyup Shin* 2.300.000 - - -
Deputy President Commissioner
Komisaris Independen
Stephen Liestyo - - - -
Independent Commissioner
Komisaris Independen
Hae Wang Lee - - - -
Independent Commissioner
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
Kebijakan Rangkap Jabatan Dewan Policy on Concurrent Positions of the
Komisaris Board of Commissioners
1. Anggota Dewan Komisaris dilarang melakukan 1. Members of the Board of Commissioners are
rangkap jabatan sebagai anggota Direksi, prohibited from holding concurrent positions as
anggota Dewan Komisaris atau Pejabat Eksekutif: members of the Board of Directors, members of other
Boards of Commissioners, or Executive Officers:
a. Pada lembaga keuangan atau perusahaan a. In financial institutions or financial companies,
keuangan, baik Bank maupun bukan Bank; serta whether Bank or non-Bank; and
b. Pada lebih dari 1 (satu) lembaga bukan keuangan b. In more than 1 (one) non-financial institution
atau perusahaan bukan keuangan, baik yang or non-financial company, whether domiciled
berkedudukan di dalam maupun di luar negeri. domestically or abroad.
2. Tidak termasuk rangkap jabatan sebagaimana 2. Holding concurrent positions as referred to in
dimaksud pada ayat (1) dalam hal: paragraph (1) does not apply in the following cases:
a. Anggota Dewan Komisaris menjabat sebagai a. A member of the Board of Commissioners serving
anggota Direksi, anggota Dewan Komisaris as a member of the Board of Directors, member of
atau Pejabat Eksekutif yang melaksanakan the Board of Commissioners, or Executive Officer
fungsi pengawasan pada 1 (satu) perusahaan performing supervisory functions in 1 (one) non-
anak bukan Bank yang dikendalikan oleh Bank; Bank subsidiary controlled by the Bank;
b. Komisaris Non Independen menjalankan tugas b. A Non-Independent Commissioner performing
fungsional dari pemegang saham Bank yang functional duties on behalf of the Bank’s
berbentuk badan hukum pada kelompok usaha shareholder, in the form of a legal entity within
Bank; dan/atau the Bank’s business group; and/or
c. Anggota Dewan Komisaris menduduki c. A member of the Board of Commissioners
jabatan pada organisasi atau lembaga nirlaba. holding a position in a non-profit organization
or institution.
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3. Tugas dalam jabatan dan fungsi sebagaimana 3. The duties in the positions and functions referred
dimaksud pada ayat (2) dapat dilaksanakan to in paragraph (2) may be carried out provided
sepanjang yang bersangkutan tidak mengabaikan that the member does not neglect the performance
pelaksanaan tugas dan tanggung jawab sebagai of duties and responsibilities as a member of the
anggota Dewan Komisaris Bank. Bank’s Board of Commissioners.
Nama Jabatan Jabatan pada Perusahaan/Instansi Lain
Name Position Position in Other Companies/Institutions
Komisaris Utama
Jerry Marmen -
President Commissioner
Wakil Komisaris Utama
Seng Hyup Shin* Global Growth Supporting Division Head (Managing Director)
Deputy President Commissioner
Komisaris Independen
Stephen Liestyo -
Independent Commissioner
Komisaris Independen
Hae Wang Lee -
Independent Commissioner
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
Hubungan Afiliasi Dewan Komisaris Affiliation of the Board of Commissioners
Dalam hal hubungan afiliasi, Dewan Komisaris KB Bank In terms of affiliation, the Board of Commissioners
telah menjalankan ketentuan sesuai dengan POJK of KB Bank has complied with the provisions of OJK
No. 17 Tahun 2023 tentang Penerapan Tata Kelola Regulation No. 17 of 2023 on the Implementation of
bagi Bank Umum. Informasi lebih lanjut mengenai hal Governance for Commercial Banks. Further information
tersebut dapat dilihat pada tabel berikut. on this matter can be seen in the following table.
Hubungan Keuangan dengan Hubungan Keluarga Dengan
Financial Relationship with Family Relationship with Hubungan
Dewan Dewan Kepengurusan
Direksi Pemegang Direksi Pemegang Management
Nama Jabatan Komisaris Komisaris
Board of Saham Board of Saham Relationship
Name Position Board of Board of
Directors Shareholder Directors Shareholder
Commissioner Commissioner
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Komisaris
Utama
Jerry Marmen √ √ √ √ √ √ √
President
Commissioner
Wakil
Komisaris
Seng Hyup Utama
√ √ √ √ √ √ √
Shin* Deputy
President
Commissioner
Komisaris
Stephen Independen
√ √ √ √ √ √ √
Liestyo Independent
Commissioner
Komisaris
Independen
Hae Wang Lee √ √ √ √ √ √ √
Independent
Commissioner
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
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Tata Kelola Perusahaan Corporate Governance
Fungsi, Tugas, dan Wewenang Dewan Functions, Duties, and Authorities of
Komisaris the Board of Commissioners
Ketentuan mengenai tugas, hak, dan kewajiban Dewan The provisions on the duties, rights, and obligations of
Komisaris telah ditetapkan dalam Pedoman Kerja the Board of Commissioners have been established in
Dewan Komisaris. Adapun uraian lebih lanjut disajikan the Board of Commissioners Charter. Further details
sebagai berikut: are presented as follows:
Fungsi Dewan Komisaris Functions of the Board of Commissioners
Sebagai salah satu organ utama dalam struktur tata As one of the main organs in the corporate governance
kelola perusahaan, maka Dewan Komisaris menjalankan structure, the Board of Commissioners performs
fungsi pengawasan terhadap jalannya pengurusan supervisory functions over the management carried
yang dilakukan oleh Direksi dan/atau pengawasan out by the Board of Directors and/or any special
khusus yang diperlukan, sesuai Anggaran Dasar supervision required, in accordance with the Articles of
dan ketentuan perundang-undangan lainnya serta Association and other applicable laws and regulations,
memberikan nasihat kepada Direksi terkait pengelolaan and provides advice to the Board of Directors regarding
Perusahaan. Dewan Komisaris juga memastikan bahwa the management of the Company. The Board of
semua keputusan Direksi sesuai dengan nilai-nilai Commissioners also ensures that all decisions of the
KB Bank serta mendukung pencapaian tujuan jangka Board of Directors align with KB Bank values and support
panjang KB Bank. the achievement of the KB Bank’s long-term objectives.
Tugas dan Tanggung Jawab Dewan Komisaris Duties and Responsibilities of the Board of
Commissioners
Dalam melaksanakan tugasnya, Dewan Komisaris In carrying out its duties, the Board of Commissioners
berkewajiban dan bertanggung jawab untuk: is obligated and responsible for:
1. Melaksanakan tugas dan tanggung jawab secara 1. Performing its duties and responsibilities
independen dan dengan itikad baik, penuh independently and in good faith, with full
tanggung jawab serta kehati-hatian. responsibility and prudence.
2. Memastikan penerapan Tata Kelola yang Baik 2. Ensuring the implementation of Good Corporate
terselenggara dalam setiap kegiatan usaha KB Bank Governance in every business activity of KB Bank
pada seluruh tingkatan atau jenjang organisasi. at all levels of the organization.
3. Melaksanakan pengawasan terhadap pelaksanaan 3. Supervising the implementation of the duties
tugas dan tanggung jawab Direksi serta and responsibilities of the Board of Directors and
memberikan nasihat kepada Direksi. providing advice to the Board of Directors.
4. Dalam melaksanakan pengawasan sebagaimana 4. In carrying out the supervision as referred to
dimaksud pada butir 3 (tiga), Dewan Komisaris in point 3 (three), the Board of Commissioners
wajib mengarahkan, memantau dan mengevaluasi is obliged to direct, monitor, and evaluate the
pelaksanaan kebijakan strategis KB Bank. implementation of KB Bank strategic policies.
5. Dalam melaksanakan pengawasan sebagaimana 5. In carrying out the supervision as referred to in point
dimaksud pada butir 3 (tiga), Dewan Komisaris 3 (three), the Board of Commissioners is prohibited
dilarang ikut serta dalam pengambilan keputusan to participate in decision-making regarding KB Bank
kegiatan operasional KB Bank, kecuali: operational activities, except for:
a. Penyediaan dana kepada pihak terkait a. Providing funds to related parties as regulated
sebagaimana diatur dalam ketentuan mengenai under the provisions on the Legal Lending
batas maksimum pemberian kredit Perseroan Limit for commercial banks; and
umum; serta
b. Hal-hal lain yang ditetapkan dalam Anggaran b. Addressing other matters as stipulated in the
Dasar Perseroan atau peraturan perundang- Company’s Articles of Association or prevailing
undangan yang berlaku. laws and regulations.
6. Pengambilan keputusan kegiatan operasional 6. Ensuring that any decision-making regarding the
Perseroan oleh Dewan Komisaris sebagaimana Company’s operational activities by the Board
dimaksud pada butir 5 (lima) merupakan bagian of Commissioners as referred to in point 5 (five)
dari tugas pengawasan oleh Dewan Komisaris, constitutes part of its supervisory duties and does
sehingga tidak meniadakan tanggung jawab not eliminate the responsibility of the Board of
Direksi atas pelaksanaan kepengurusan KB Bank. Directors for the management of KB Bank.
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7. Melakukan penilaian sendiri (self assessment) 7. Conducting a self-assessment to evaluate the
untuk menilai kinerja Dewan Komisaris sesuai performance of the Board of Commissioners in
peraturan perundangan yang berlaku. accordance with prevailing laws and regulations.
8. Memastikan bahwa Direksi telah menindaklanjuti 8. Ensuring that the Board of Directors has followed
temuan audit dan rekomendasi dari satuan up on audit findings and recommendations from
kerja audit intern KB Bank, auditor ekstern, hasil KB Bank internal audit unit, external auditors,
pengawasan Otoritas Jasa Keuangan dan/atau supervisory results of the Financial Services
hasil pengawasan otoritas lain; Authority, and/or other supervisory authorities.
9. Melaporkan kepada Otoritas Jasa Keuangan paling 9. Reporting to the Financial Services Authority no
lambat 5 (lima) hari kerja sejak ditemukan: later than 5 (five) working days from discovering:
a. Pelanggaran peraturan perundang-undangan a. Violations of laws and regulations in the
di bidang keuangan dan Perbankan; serta financial and Banking sectors; and
b. Keadaan atau perkiraan keadaan yang dapat b. Conditions or potential conditions that may
membahayakan kelangsungan usaha Perseroan. endanger the Company’s business continuity.
10. Menyediakan waktu yang cukup untuk melaksanakan 10. Allocating sufficient time to performing duties and
tugas dan tanggung jawab secara optimal. responsibilities optimally.
11. Dalam kondisi tertentu, Dewan Komisaris 11. Under certain conditions, the Board of
wajib menyelenggarakan RUPS Tahunan dan Commissioners must convene the Annual GMS
RUPS lainnya sesuai dengan kewenangannya and other GMS in accordance with its authority
sebagaimana diatur dalam peraturan perundang- as regulated under prevailing laws and regulations
undangan dan Anggaran Dasar. and the Articles of Association.
12. Dalam rangka mendukung efektivitas pelaksanaan 12. In order to support the effective implementation
tugas dan tanggung jawab, Dewan Komisaris wajib of its duties and responsibilities, the Board of
membentuk paling sedikit: Commissioners establishes at least the following
committees:
a.
Komite Audit; a. Audit Committee;
b.
Komite Pemantau Risiko; b. Risk Monitoring Committee;
c.
Komite Remunerasi dan Nominasi; c. Remuneration and Nomination Committee;
d.
Komite Tata Kelola Terintegrasi; serta d. Integrated Governance Committee; and
e.
Komite Lainnya jika yang diwajibkan oleh e. Other committees as required by prevailing laws
peraturan perundangan Pengangkatan anggota and regulations. The appointment of members,
komite sebagaimana dimaksud pada butir as referred to in point 12 (twelve), must be carried
12 (dua belas), wajib dilakukan oleh Direksi out by the Board of Directors based on the
berdasarkan keputusan rapat Dewan Komisaris. decision of the Board of Commissioners Meeting.
13. Memastikan bahwa komite yang telah dibentuk 13. Ensuring that the committees established as
sebagaimana dimaksud pada butir 12 (dua belas) referred to in point 12 (twelve) perform their duties
menjalankan tugas secara efektif. effectively.
14. Setiap anggota Dewan Komisaris bertanggung 14. Each member of the Board of Commissioners
jawab secara tanggung renteng atas kerugian shall be jointly and severally liable for any losses
Perseroan yang disebabkan oleh kesalahan of the Company caused by the fault or negligence
atau kelalaian anggota Dewan Komisaris dalam of a member of the Board of Commissioners in
menjalankan tugasnya. performing his/her duties.
15. Anggota Dewan Komisaris tidak dapat 15. A member of the Board of Commissioners shall not
dipertanggungjawabkan atas kerugian Perseroan be held liable for the Company’s losses as referred
sebagaimana dimaksud pada butir 15 (lima belas) to in point 14 (fourteen) if he/she can prove that:
apabila dapat membuktikan:
a. Kerugian tersebut bukan karena kesalahan a. The loss was not due to his/her fault or
atau kelalaiannya; negligence;
b. Telah melakukan pengurusan dengan itikad b. Having performed supervisory duties in good
baik, penuh tanggung jawab dan kehati-hatian faith, with full responsibility and prudence,
untuk kepentingan dan sesuai dengan maksud for the interest and in accordance with the
dan tujuan Perseroan; serta purposes and objectives of the Company; and
c. Tidak mempunyai benturan kepentingan baik c. Having no conflict of interest, either directly
langsung maupun tidak langsung atas tindakan or indirectly, in the supervisory actions that
pengurusan yang mengakibatkan kerugian. resulted in the loss.
16. Telah mengambil tindakan untuk mencegah timbul 16. Taking actions to prevent the occurrence or
atau berlanjutnya kerugian tersebut. continuation of such losses.
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Tata Kelola Perusahaan Corporate Governance
Hak dan Wewenang Dewan Komisaris Rights and Authorities of the Board of
Commissioners
Dewan Komisaris memiliki kewenangan untuk: The Board of Commissioners has the authority to:
1. Memeriksa buku-buku, surat-surat bukti, persediaan 1. Examining the books, supporting documents,
barang-barang, memeriksa dan mencocokan inventories, verifying and reconciling cash balances
keadaan uang kas (untuk keperluan verifikasi) dan (for verification purposes), and other securities,
lain-lain surat berharga serta mengetahui segala as well as reviewing all actions undertaken by the
tindakan yang telah dijalankan oleh Direksi; Board of Directors;
2. Memasuki bangunan-bangunan dan halaman- 2. Entering buildings, yards, and other premises used
halaman atau tempat-tempat lain yang or controlled by the Company;
dipergunakan atau dikuasai oleh Perseroan;
3. Meminta keterangan/penjelasan dari Direksi dan/ 3. Requesting information/clarifications from the Board
atau pejabat lainnya mengenai segala persoalan of Directors and/or other officers regarding all matters
yang menyangkut pengelolaan Perseroan. relating to the management of the Company, and
Mengetahui segala kebijakan dan tindakan yang being informed of all policies and actions that have
telah dan akan dijalankan oleh Direksi; been or will be undertaken by the Board of Directors;
4. Meminta Direksi dan/atau pejabat lainnya di bawah 4. Requesting the Board of Directors and/or other officers
Direksi dengan sepengetahuan Direksi untuk under the supervision of the Board of Directors, with
menghadiri Rapat Dewan Komisaris; the knowledge of the Board of Directors, to attend
meetings of the Board of Commissioners;
5. Memberhentikan sementara anggota Direksi 5. Suspending members of the Board of Directors
sesuai dengan ketentuan Anggaran Dasar; temporarily in accordance with the provisions of
the Articles of Association;
6. Membentuk Komite Audit, Komite Remunerasi dan 6. Establishing the Audit Committee, Remuneration
Nominasi, Komite Pemantau Risiko, dan Komite and Nomination Committee, Risk Monitoring
Tata Kelola Terintegrasi Konglomerasi Keuangan Committee, Integrated Governance Committee for
dan komite lainnya jika dianggap perlu dengan Financial Conglomerates, and other committees if
memperhatikan ketentuan yang berlaku; deemed necessary, with due observance of the
prevailing regulations;
7. Menggunakan tenaga ahli untuk hal tertentu dan 7. Engaging experts for specific matters and for a
dalam jangka waktu tertentu atas beban Perseroan, certain period at the expense of the Company,
jika dianggap perlu dan dengan memperhatikan if deemed necessary and by considering of the
ketentuan yang berlaku; prevailing regulations;
8. Melakukan tindakan pengurus Perseroan dalam 8. Taking management actions of the Company under
keadaan tertentu untuk jangka waktu tertentu certain circumstances and for a certain period in
sesuai dengan ketentuan Anggaran Dasar accordance with the provisions of the Company’s
Perseroan; Articles of Association;
9. Menghadiri rapat Dewan Komisaris dan 9. Attending meetings of the Board of Commissioners
memberikan pandangan-pandangan terhadap hal- and providing views on matters being discussed;
hal yang dibicarakan; serta and
10. Melaksanakan kewenangan pengawasan lainnya 10. Exercising other supervisory authorities insofar
sepanjang tidak bertentangan dengan peraturan as they do not conflict with prevailing laws and
perundang-undangan, Anggaran Dasar dan/atau regulations, the Articles of Association, and/or
keputusan RUPS. resolutions of the GMS.
Pembidangan Tugas Anggota Dewan Division of Duties of Members of the
Komisaris Board of Commissioners
Beberapa anggota Dewan Komisaris KB Bank Several members of the Board of Commissioners
mengemban tugas sesuai dengan kompetensi dan of KB Bank carry out duties in accordance with their
bidangnya masing-masing serta merangkap jabatan respective competencies and areas of expertise, while
sebagai ketua maupun anggota dari komite-komite concurrently serving as chairpersons and/or members
yang berada di bawah Dewan Komisaris, dengan of the committees under the Board of Commissioners,
rincian sebagai berikut: with details as follows:
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Nama Jabatan Bidang Tugas
Name Position Scope of Duties
• Anggota Komite Pemantau Risiko | Member of the Risk Monitoring Committee
Komisaris Utama
Jerry Marmen • Anggota Komite Remunerasi & Nominasi | Member of the Remuneration &
President Commissioner
Nomination Committee
• Anggota Komite Pemantau Risiko | Member of the Risk Monitoring Committee
Wakil Komisaris Utama
Seng Hyup Shin* • Anggota Komite Remunerasi & Nominasi | Member of the Remuneration &
Deputy President Commissioner
Nomination Committee
Komisaris Independen • Ketua Komite Audit | Chairman of the Audit Committee
Stephen Liestyo
Independent Commissioner • Ketua Komite Pemantau Risiko | Chairman of the Risk Monitoring Committee
• Ketua Komite Remunerasi & Nominasi | Chairman of the Remuneration &
Komisaris Independen Nomination Committee
Hae Wang Lee
Independent Commissioner • Ketua Komite Tata Kelola Terintegrasi | Chairman of the Integrated
Governance Committee
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
Tugas Komisaris Utama Duties of the President Commissioner
Sesuai dengan prinsip bahwa pembagian tugas antar In accordance with the principle that the division of duties
Dewan Komisaris disesuaikan dengan keahlian dan among members of the Board of Commissioners is adjusted
pengalaman masing-masing anggota Dewan Komisaris, to the respective expertise and experience of each
maka Jerry Marmen sebagai Komisaris Utama KB member, Jerry Marmen, as the President Commissioner of
Bank, bertugas untuk melakukan pengawasan dan KB Bank, is tasked with supervising and providing advice
memberikan saran serta evaluasi atas kinerja dan/atau and evaluation on the performance and/or strategies
strategi yang dijalankan oleh Direksi yang menyangkut: implemented by the Board of Directors concerning:
• Pelaksanaan operasional Perseroan; • The Company’s operational implementation;
• Eksekusi atas proyeksi yang telah dibuat oleh • The execution of projections prepared by the
Perseroan; dan Company; and
• Manajemen Risiko. • Risk management.
Selain itu, Komisaris Utama juga bertanggung jawab In addition, the President Commissioner is also responsible
atas pelaksanaan tugas dari Komite-komite di Bawah for overseeing the implementation of the duties of the
Dewan Komisaris, serta wajib untuk memberikan committees under the Board of Commissioners, and is
arahan dan evaluasi atas pelaksanaan tugas Komite di obligated to provide direction and evaluation regarding
bawah Dewan Komisaris. the performance of such committees.
Independensi Dewan Komisaris Independence of the Board of
Commissioners
Sebagai organ yang berperang mengawasi pengelolaan As an organ responsible for supervising the
Perseroan yang dilakukan oleh Direksi, Dewan Komisaris management of the Company carried out by the Board
KB Bank menjunjung tinggi prinsip independensi dalam of Directors, the Board of Commissioners of KB Bank
melaksanakan tugas dan tanggung jawabnya guna upholds the principle of independence in performing
memastikan tidak adanya benturan kepentingan dan its duties and responsibilities to ensure that there’s no
senantiasa mengutamakan kepentingan Bank di atas conflicts of interest and to consistently prioritize the
kepentingan pribadi. Prinsip independensi ini menjadi Bank’s interests over personal interests. This principle
landasan utama dalam pengambilan keputusan dan of independence serves as the primary foundation in
pengawasan Dewan Komisaris. Dewan Komisaris the decision-making and supervisory functions of the
bertindak secara netral dan objektif, tanpa adanya Board of Commissioners. The Board of Commissioners
pengaruh dari pihak eksternal ataupun internal yang acts in a neutral and objective manner, free from any
dapat mengganggu integritas dan kredibilitas keputusan external or internal influence that could compromise
yang diambil. the integrity and credibility of its decisions.
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Dengan mengutamakan kepentingan Bank, Dewan By prioritizing the Bank’s interests, the Board of
Komisaris memastikan bahwa semua keputusan yang Commissioners ensures that all decisions made
diambil memiliki dampak positif bagi pertumbuhan have a positive impact on the growth and business
dan kesinambungan bisnis KB Bank. Dewan Komisaris sustainability of KB Bank. The Board of Commissioners
berkomitmen untuk bertindak secara adil dan transparan is committed to acting fairly and transparently in every
dalam setiap aspek pengelolaan perusahaan, sehingga aspect of corporate oversight, thereby strengthening
dapat memperkuat kepercayaan dari para pemangku stakeholders’ trust and maintaining the Bank’s good
kepentingan dan menjaga reputasi yang baik dari Bank. reputation.
Keputusan yang Perlu Mendapat Decisions Requiring Approval of the
Persetujuan Dewan Komisaris Board of Commissioners
Dewan Komisaris telah melaksanakan tugas dan The Board of Commissioners had carried out its duties
tanggung jawabnya dalam menjalankan fungsi and responsibilities in performing its supervisory
pengawasan di sepanjang tahun 2025 sebagai berikut: function throughout 2025 as follows:
1. Mengarahkan dan mengevaluasi penyusunan 1. Directing and evaluating the formulation of the
kebijakan strategis Bank, antara lain Corporate Bank’s strategic policies, including the Corporate
Plan 2026-2030 dan Rencana Bisnis Bank (RBB) Plan 2026-2030 and the Bank Business Plan (RBB)
Tahun Periode 2026-2028; for the 2026-2028 period;
2. Mengevaluasi pelaksanaan kebijakan strategis 2. Evaluating the implementation of the Bank’s
Bank tahun 2025, pencapaian Rencana Bisnis Bank strategic policies for 2025, the achievement of
(RBB) serta Kinerja Keuangan bulanan tahun 2025; the Bank Business Plan (RBB), and the monthly
Financial Performance for 2025;
3. Persetujuan penetapan Kantor Akuntan Publik 3. Approving the appointment of a Public Accounting
sesuai dengan Keputusan Rapat Umum Pemegang Firm in accordance with the resolution of the 2025
Saham Tahunan 2025; Annual General Meeting of Shareholders;
4. Memberikan persetujuan atas pemberian fasilitas 4. Approving the granting of credit facilities, credit
kredit, restrukturisasi kredit dan investasi di atas restructuring, and investments above certain
limit tertentu serta pemberian fasilitas kredit limits, as well as the granting of credit facilities to
kepada pihak terkait, yang merupakan kewenangan related parties, which fall under the authority of
Dewan Komisaris; dan the Board of Commissioners; and
5. Memberikan persetujuan terhadap kebijakan serta 5. Providing approval for policies and amendments to
perubahan kebijakan yang merupakan bagian dari policies that fall within the authority of the Board
kewenangan Dewan Komisaris. of Commissioners.
Dewan Komisaris KB Bank tidak hanya berperan dalam The Board of Commissioners of KB Bank not only plays
pengawasan, tetapi juga secara aktif memberikan a supervisory role but also actively provides advice to
nasihat kepada Direksi. Untuk meningkatkan efektivitas the Board of Directors. To enhance the effectiveness
pengawasan dan pemberian nasihat, Dewan Komisaris of supervision and advisory functions, the Board of
secara rutin berinteraksi dengan Direksi melalui rapat Commissioners regularly interacts with the Board
formal maupun dialog informal, baik dengan seluruh of Directors through formal meetings and informal
Direksi maupun anggota tertentu. Melalui nasihat discussions, whether with the entire Board of Directors
yang berkelanjutan, Dewan Komisaris mendukung or with certain members. Through continuous advisory
Direksi dalam merumuskan strategi bisnis yang efektif, support, the Board of Commissioners assists the Board
mengidentifikasi risiko, serta memastikan operasional of Directors in formulating effective business strategies,
Bank berjalan sesuai dengan standar yang ditetapkan. identifying risks, and ensuring that the Bank’s operations
are conducted in accordance with established standards.
Hingga akhir 2025, Dewan Komisaris telah Until the end of 2025, the Board of Commissioners had
melaksanakan tugas dan tanggung jawabnya serta carried out its duties and responsibilities and delivered
menyampaikan rekomendasi melalui berbagai forum, di recommendations through various forums, including:
antaranya:
1. Rapat Dewan Komisaris yang diantaranya dapat 1. Meetings of the Board of Commissioners, which
pula mengundang Direksi; might also invite the Board of Directors;
2. Rapat Gabungan Dewan Komisaris dengan Direksi; 2. Joint Meetings of the Board of Commissioners and
serta the Board of Directors; and
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3. Rapat Komite di bawah pengawasan Dewan 3. Committee Meetings under the supervision of
Komisaris, yang terdiri dari Rapat Komite Audit, the Board of Commissioners, consisting of Audit
Rapat Komite Pemantau Risiko, Rapat Komite Tata Committee Meetings, Risk Monitoring Committee
Kelola Terintegrasi dan Rapat Komite Remunerasi Meetings, Integrated Governance Committee
dan Nominasi. Pada Rapat Komite tersebut dapat Meetings, and Remuneration and Nomination
pula mengundang Direksi atau anggota Direksi. Committee Meetings. Such Committee Meetings
might also invite the Board of Directors or certain
members of the Board of Directors.
Pengelolaan Benturan Kepentingan Management of Conflicts of Interest of
Dewan Komisaris the Board of Commissioners
Benturan kepentingan dalam Pedoman dan Tata Tertib In the Board of Commissioners Charter and Code of
Dewan Komisaris didefinisikan sebagai kondisi di Conduct, a conflict of interest is defined as a condition
mana kepentingan pribadi anggota Dewan Komisaris in which the personal interests of a member of the Board
dapat bertentangan dengan kepentingan Perseroan of Commissioners may conflict with the interests of
dalam mencapai tujuan perusahaan. Ini termasuk the Company in achieving its objectives. This includes
meningkatkan laba, nilai perusahaan, mencapai visi, increasing profits, enhancing corporate value, achieving
menjalankan misi, dan melaksanakan keputusan Rapat the vision, carrying out the mission, and implementing
Umum Pemegang Saham. resolutions of the General Meeting of Shareholders.
Pedoman ini menetapkan aturan ketat dalam This guideline stipulates strict rules for managing
pengelolaan benturan kepentingan. Anggota Dewan conflicts of interest. Members of the Board of
Komisaris diwajibkan untuk menghindari situasi Commissioners are required to avoid such situations
tersebut melalui berbagai cara, antara lain: through various measures, including:
1. Pihak lain atau inisiatif pribadi yang dapat 1. Any third-party involvement or personal initiative
dikategorikan sebagai upaya memanfaatkan Bank that may be categorized as an attempt to utilize
untuk kepentingan pribadi, keluarga, dan/atau the Bank for personal, family, and/or other parties’
pihak lain yang dapat merugikan atau mengurangi interests that could harm or reduce the Bank’s
keuntungan Bank; profits;
2. Pihak lain atau inisiatif pribadi yang dapat 2. Any third-party involvement or personal initiative
berpotensi dikategorikan mengambil dan/atau that may potentially be categorized as taking and/
menerima keuntungan pribadi dari Bank selain or receiving personal benefits from the Bank other
remunerasi dan fasilitas lainnya yang ditetapkan than remuneration and other facilities determined
Rapat Umum Pemegang Saham; by the General Meeting of Shareholders
3. Pengambilan keputusan di mana secara pribadi 3. Any decision-making process in which members of
atau dengan cara apapun baik secara langsung the Board of Directors personally have an interest,
maupun secara tidak langsung para anggota Direksi whether directly or indirectly, in any manner
mempunyai kepentingan pribadi di dalamnya. whatsoever.
Sertifikasi Manajemen Risiko Risk Management Certification
Seiring dengan dinamika industri perbankan yang terus In line with the continuously evolving dynamics of the
berkembang, Bank dituntut untuk memiliki sumber daya banking industry, the Bank is required to have competent
manusia yang kompeten, khususnya dalam pengelolaan human resources, particularly in risk management.
risiko. Untuk menjamin efektivitas manajemen risiko, To ensure the effectiveness of risk management, the
Bank perlu didukung oleh pengurus dan pejabat yang Bank must be supported by management and officers
memiliki pemahaman yang komprehensif mengenai who possess a comprehensive understanding of risk
manajemen risiko, sebagaimana diatur dalam Surat management, as stipulated in Circular Letter of the
Edaran Otoritas Jasa Keuangan No. 28/SEOJK.03/2022 Financial Services Authority No. 28/SEOJK.03/2022 on
tentang Sertifikasi Manajemen Risiko Bagi Sumber Daya Risk Management Certification for Human Resources
Manusia Bank Umum. Dewan Komisaris dan Direksi of Commercial Banks. Members of the Board of
diwajibkan memiliki Sertifikat Manajemen Risiko yang Commissioners and the Board of Directors are required
dikeluarkan oleh Lembaga Sertifikasi Profesi, dengan to hold a Risk Management Certificate issued by a
klasifikasi sebagai berikut: Professional Certification Institution, with the following
classifications:
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Jabatan Masa Berlaku
Level
Position Validity Period
Komisaris Minimal tingkat 1 4 Tahun
Commissioners Minimum level 1 4 Years
Komisaris Independen Minimal tingkat 2 4 Tahun
Independent Commissioners Minimum level 2 4 Years
Direktur Utama dan Direktur dengan aset 1 hingga 10 triliun 2 tahun
4
President Director and Directors with Assets of 1 to 10 trillion 2 Years
Jika masa berlaku sertifikasi telah berakhir, maka wajib If the validity period of the certification has expired, a
dilakukan Program Pemeliharaan (Refreshment) secara Maintenance (Refreshment) Program must be conducted
berkala. Program ini harus dilaksanakan setidaknya 1 (satu) periodically. This program must be conducted at least
kali dalam 4 (empat) tahun untuk tingkat 1 dan 2; atau 1 once every 4 (four) years for Level 1 and Level 2; or once
(satu) kali dalam 2 (dua) tahun untuk tingkat 3, 4 dan 5. every 2 (two) years for Levels 3, 4, and 5.
Tabel berikut menyajikan informasi mengenai sertifikasi The following table presents information on the risk
manajemen risiko yang dimiliki oleh Dewan Komisaris management certifications held by the Board of
KB Bank pada tahun 2025. Commissioners of KB Bank in 2025.
Nama Jabatan Kualifikasi Lembaga yang Mengeluarkan Sertifikasi
Name Position Qualification Institution Issuing the Certificate
Komisaris Utama
Jerry Marmen 7 LSPP
President Commissioner
Wakil Komisaris Utama
Seng Hyup Shin* 7 BSMR
Deputy President Commissioner
Komisaris Independen
Stephen Liestyo 7 LSPP
Independent Commissioner
Komisaris Independen
Hae Wang Lee 6 BSMR
Independent Commissioner
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
Program Pengenalan Perusahaan Bagi Company Induction Program for Newly
Komisaris Baru Appointed Commissioners
Anggota Dewan Komisaris yang diangkat untuk pertama Members of the Board of Commissioners who are
kalinya diberikan program orientasi/pengenalan appointed for the first time are provided with an
mengenai Perseroan. Program ini bertujuan untuk orientation/induction program regarding the Company.
memberikan pemahaman tentang visi, misi dan nilai- This program aims to provide an understanding of the
nilai Perseroan, kode etik dan pedoman tingkah laku, Company’s vision, mission, and values, code of ethics and
struktur organisasi, serta Pedoman dan Tata Tertib code of conduct, organizational structure, as well as the
Kerja Dewan Komisaris. Board of Commissioners Charter and Code of Conduct.
Dengan pemahaman yang menyeluruh tentang Perseroan, With a comprehensive understanding of the Company,
Dewan Komisaris diharapkan dapat memberikan members of the Board of Commissioners are expected
kontribusi yang efektif dalam pengambilan keputusan to contribute effectively to strategic decision-making,
strategis, pengawasan, serta menjaga keselarasan antara supervision, and maintaining alignment among the
berbagai organ dalam mencapai tujuan bersama. Company’s organs in achieving common objectives.
Materi yang disampaikan pada program pengenalan The materials delivered in the Board of Commissioners
Dewan Komisaris meliputi: induction program include:
1. Pengenalan bisnis dan divisi-divisi yang ada di 1. An overview of the Company’s business and
Perseroan; divisions;
2. Pengenalan budaya Perseroan; 2. An introduction to the Company’s culture;
3. Perseroan mengikutsertakan dalam program training 3. The Company encourage members of the Board of
pada bidang yang sesuai dengan pengawasan yang Commissioners to participate in training programs
bersangkutan; serta relevant to their respective supervisory areas; and
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4. Penyampaian dokumen Perseroan, diantaranya; 4. Presentation of Company documents, including the
Laporan Tahunan, Rencana Bisnis Bank (RBB). Annual Report and the Bank Business Plan (RBB).
Di tahun 2025, tidak terdapat pengangkatan anggota In 2025, there were no new appointments of members of
Dewan Komisaris yang baru, sehingga program the Board of Commissioners; therefore, no orientation/
orientasi/pengenalan tidak dilaksanakan. induction program was conducted.
Program Pelatihan dan Pengembangan Training and Competency
Kompetensi di Tahun 2025 Development Program in 2025
Program pengembangan kompetensi Dewan Komisaris The competency development program for the
dilakukan untuk mendukung pelaksanaan tugas serta Board of Commissioners is conducted to support
mencapai pertumbuhan yang berkelanjutan dan the performance of the duties, achieve sustainable
pengelolaan Bank yang efektif. KB Bank memfasilitasi growth, and ensure effective Bank management.
dilakukannya pengembangan kompetensi anggota KB Bank facilitates the development of members’
melalui program pelatihan bagi anggota Dewan competencies through training programs for the
Komisaris, sejalan dengan industri dan Tata Kelola yang Board of Commissioners, in line with the continuously
terus berkembang. evolving industry and governance practices.
Pengembangan kompetensi Dewan Komisaris juga Competency development of the Board of
dilakukan melalui program pelatihan bagi anggota Commissioners is also carried out through training
Dewan Komisaris, sebagai wujud komitmen KB Bank programs as a manifestation of KB Bank’s commitment
untuk menunjang pelaksanaan fungsi pengawasan to supporting the effective execution of the Board of
Dewan Komisaris. Adapun pelatihan dan pengembangan Commissioners’ supervisory function. The training and
kompetensi Dewan Komisaris di sepanjang tahun 2025 competency development programs undertaken by the
adalah sebagai berikut: Board of Commissioners throughout 2025 are as follows:
Jenis Pendidikan dan Materi Pendidikan
Nama dan Jabatan Pelatihan dan Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Type of Education and Education and Training Place/Date Organizer
Training Materials
Jerry Marmen Workshop Audit Kick Off 2025 Internal Diklat
Jakarta, 7 Februari 2025
Komisaris Utama Workshop on Audit Kick Off Audit Internal Education and
Jakarta, February 7, 2025
President Commissioner 2025 Training Program
Seng Hyup Shin*
Internal Diklat
Wakil Komisaris Utama Training AML For Executive Anti Money Jakarta, 9 Oktober 2025
Internal Education and
Deputy President AML Training for Executives Laundering Jakarta, October 9, 2025
Training Program
Commissioner
Stephen Liestyo Internal Diklat
Training AML For Executive Anti Money Jakarta, 9 Oktober 2025
Komisaris Independen Internal Education and
AML Training for Executives Laundering Jakarta, October 9, 2025
Independent Commissioner Training Program
Hae Wang Lee Workshop Audit Kick Off 2025 Internal Diklat
Jakarta, 7 Februari 2025
Komisaris Independen Workshop on Audit Kick Off Audit Internal Education and
Jakarta, February 7, 2025
Independent Commissioner 2025 Training Program
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
Mekanisme Pengunduran Diri dan Mechanism for Resignation and
Pemberhentian Dewan Komisaris Dismissal of the Board of Commissioners
Seorang anggota Dewan Komisaris dapat mengundurkan A member of the Board of Commissioners may resign
diri sebelum masa jabatannya berakhir dengan prior to the expiration of his/her term of office by
memberitahukan secara tertulis mengenai maksudnya submitting a written notice of intention to the Company,
tersebut kepada Perseroan dengan tembusan kepada with copies to the Shareholders, the Board of Directors,
Pemegang Saham, Direksi dan anggota Dewan Komisaris and other members of the Board of Commissioners,
lainnya sekurang-kurangnya 30 (tiga puluh hari) sebelum at least 30 (thirty) days prior to the effective date of
tanggal pengunduran dirinya dan Perseroan wajib resignation. The Company is required to convene a
menyelenggarakan RUPS dalam jangka waktu paling GMS no later than 90 (ninety) days after receipt of the
lambat 90 (sembilan puluh) hari setelah diterimanya Surat Resignation Letter to follow up on the matter, otherwise,
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Pengunduran Diri, untuk menindaklanjuti masalah tersebut the resignation shall be deemed valid without requiring
atau bila tidak, pengunduran diri akan dianggap sah tanpa approval from the GMS. Prior to the resignation
memerlukan persetujuan RUPS. Sebelum pengunduran becoming effective, the concerned member of the
diri berlaku efektif, Dewan Komisaris yang bersangkutan Board of Commissioners remains obligated to complete
tetap berkewajiban untuk menyelesaikan tugas dan his/her duties and responsibilities in accordance with
tanggung jawabnya sesuai dengan Anggaran Dasar. the Articles of Association.
Penilaian Kinerja Dewan Komisaris Board of Commissioners Performance
Assessment
Dalam rangka menilai efektivitas pelaksanaan tugas In order to assess the effectiveness of the
dan tanggung jawab Dewan Komisaris, KB Bank implementation of the duties and responsibilities of
menerapkan sejumlah prosedur penilaian, termasuk the Board of Commissioners, KB Bank applies several
dua prosedur utama sebagai berikut: assessment procedures, including the following two
main mechanisms:
Penilaian Kinerja Dewan Komisaris oleh RUPS Performance Assessment of the Board of
Commissioners by the GMS
Kinerja Dewan Komisaris dievaluasi setiap tahunnya The performance of the Board of Commissioners
dalam Rapat Umum Pemegang Saham (RUPS). is evaluated annually at the General Meeting of
Penilaian ini didasarkan pada tugas dan kewajiban Shareholders (GMS). This assessment is based on the
yang telah ditetapkan dalam Peraturan Perundang- duties and obligations stipulated in the prevailing laws
undangan serta Anggaran Dasar, termasuk amanat dari and regulations as well as the Articles of Association,
Pemegang Saham. including mandates from the Shareholders.
Kriteria evaluasi disampaikan secara terbuka kepada The evaluation criteria are communicated transparently
Dewan Komisaris sejak pengangkatannya. Hasil to the Board of Commissioners from the time of the
evaluasi, baik secara keseluruhan maupun individu, appointment. The results of the evaluation, both
menjadi bagian integral dalam skema kompensasi dan collectively and individually, form an integral part of
insentif Dewan Komisaris. Evaluasi kinerja individu the compensation and incentive scheme of the Board
menjadi pertimbangan penting bagi Pemegang Saham of Commissioners. Individual performance evaluation
dalam mempertimbangkan pemberhentian atau serves as an important consideration for the Shareholders
penunjukan kembali anggota Dewan Komisaris. in deciding on the dismissal or reappointment of
members of the Board of Commissioners.
Secara keseluruhan, hasil evaluasi kinerja Dewan Overall, the results of the performance evaluation
Komisaris digunakan sebagai alat untuk menilai dan of the Board of Commissioners are used as a tool to
peningkatan efektivitas kinerja Dewan Komisaris assess and enhance the overall effectiveness of the
secara keseluruhan. Board of Commissioners’ performance.
Prosedur Pelaksanaan Assessment Kinerja Procedure for Implementing the Performance
Dewan Komisaris Assessment of the Board of Commissioners
Kinerja Dewan Komisaris dilaporkan kepada Pemegang The performance of the Board of Commissioners is
Saham melalui RUPS berdasarkan Board Manual serta reported to the Shareholders through the GMS based
target-target kinerja Dewan Komisaris. on the Board Manual and the performance targets of
the Board of Commissioners.
Kriteria Evaluasi Kinerja Dewan Komisaris Board of Commissioners Performance
Evaluation Criteria
RUPS menetapkan kriteria kinerja Dewan Komisaris The GMS determines the performance criteria for the
maupun individu anggota Dewan Komisaris. Kriteria Board of Commissioners as a whole as well as for individual
evaluasi kinerja individu Dewan Komisaris antara lain members. The evaluation criteria for individual members
meliputi: of the Board of Commissioners include, among others:
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1. Tingkat kehadirannya dalam Rapat Dewan Komisaris 1. Attendance rate at Board of Commissioners
maupun rapat dengan komite-komite yang ada; meetings and meetings with existing committees;
2. Kontribusinya dalam proses pengawasan 2. Contribution to the Company’s supervisory
Perseroan; process;
3. Keterlibatannya dalam penugasan tertentu; 3. Involvement in specific assignments;
4. Komitmennya dalam memajukan kepentingan 4. Commitment to advancing the interests of the
Perusahaan; Company;
5. Pencapaian realisasi program kerja tahunan; serta 5. Achievement of the annual work program realization;
and
6. Ketaatan terhadap Peraturan Perundang-undangan 6. Compliance with prevailing laws and regulations as
yang berlaku serta kebijakan Perusahaan. well as Company policies.
Pihak yang Melakukan Assessment Assessor
Pihak yang melakukan assessment atas kinerja Dewan The party conducting performance assessment of the
Komisaris yaitu Pemegang Saham dalam RUPS. Board of Commissioners is Shareholders at the GMS.
Hasil Penilaian Kinerja Dewan Komisaris Results of the Performance Assessment the
Board of Commissioners
Selama tahun 2025, Dewan Komisaris telah menjalankan Throughout 2025, the Board of Commissioners had
perannya dalam mengawasi jalannya Perseroan sesuai carried out its role in supervising the Company’s
dengan peraturan yang berlaku. Untuk memastikan operations in accordance with prevailing regulations. To
efektivitas pengawasan, Dewan Komisaris terlebih ensure the effectiveness of its supervisory function, the
dahulu menyusun Rencana Kerja Tahunan yang menjadi Board of Commissioners first prepared an Annual Work
pedoman bagi setiap anggotanya. Rencana kerja ini Plan serving as a guideline for each of its members.
disusun dengan mempertimbangkan tugas, wewenang, This work plan was prepared by considering the duties,
dan tanggung jawab yang diemban Dewan Komisaris. authorities, and responsibilities vested in the Board of
Dengan berpegang pada pedoman tersebut, Dewan Commissioners. By adhering to these guidelines, the
Komisaris mampu melaksanakan tugasnya dengan baik Board of Commissioners was able to perform its duties
di sepanjang tahun 2025. effectively throughout 2025.
Penilaian Kinerja Dewan Komisaris dengan Performance Assessment of the Board
Metode Self-Assessment GCG of Commissioners Using the GCG Self-
Assessment Method
Penilaian kinerja Dewan Komisaris dilakukan secara The performance assessment of the Board of
rutin 2 (dua) kali dalam setahun, yaitu pada bulan Commissioners is conducted regularly twice a year,
Juni dan Desember Penilaian kinerja Dewan Komisaris namely in June and December. The performance
dilakukan melalui Self Assessment berdasarkan assessment is carried out through a Self-Assessment
Peraturan Otoritas Jasa Keuangan No. 17 tahun 2023 mechanism based on Financial Services Authority
dan Surat Edaran Otoritas Jasa Keuangan No. 13/ Regulation No. 17 of 2023 and Financial Services
SEOJK.03/2017 yang mewajibkan Bank Umum untuk Authority Circular Letter No. 13/SEOJK.03/2017, which
melakukan penilaian terhadap penerapan tata kelola require Commercial Banks to assess the implementation
Bank. of the Bank’s corporate governance.
Prosedur Pelaksanaan Penilaian Self Procedure for Implementing Performance Self-
Assessment Kinerja Dewan Komisaris Assessment for the Board of Commissioners
Pelaksanaan Self-Assessment GCG untuk kinerja The implementation of the GCG Self-Assessment for
Dewan Komisaris dimulai dari penilaian sendiri kinerja the Board of Commissioners’ performance begins
masing-masing anggota dengan pengisian template with each member conducting a self-assessment by
lembar kinerja dan hasilnya akan diberikan kepada completing a performance assessment template. The
pemegang saham dalam RUPS Tahunan untuk dievaluasi results are subsequently submitted to the shareholders
dan dijadikan dasar dalam menentukan pemberhentian at the Annual GMS for evaluation and used as a basis
dan/atau penunjukan kembali keanggotaan Dewan for determining the dismissal and/or reappointment of
Komisaris. members of the Board of Commissioners.
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Tata Kelola Perusahaan Corporate Governance
Kriteria Evaluasi Kinerja Dewan komisaris Board of Commissioners Performance
Assessment Criteria
Self Assessment GCG yang dilakukan menggunakan The GCG Self-Assessment is conducted using the
kriteria SEOJK No. 13/SEOJK.03/2017 Tahun 2017 criteria set out in SEOJK No. 13/SEOJK.03/2017 on the
perihal Penerapan Tata Kelola Bagi Bank Umum. Implementation of Corporate Governance for Commercial
Penilaian terhadap kinerja Dewan Komisaris mencakup Banks. The assessment of the Board of Commissioners’
hal-hal sebagaimana berikut: performance covers the following aspects:
1. Evaluasi Pribadi; 1. Personal evaluation;
2. Evaluasi Kompetensi; 2. Competency evaluation;
3. Kinerja Komite-Komite Dewan Komisaris dan 3. Performance of the Board of Commissioners’
rekomendasi perbaikan yang diperlukan (bila ada); committees and recommendations for improvement
(if any);
4. Efektivitas Pelaksanaan Tanggung Jawab dan 4. Effectiveness of the implementation of
Proses Kerja Dewan Komisaris; serta responsibilities and work processes of the Board
of Commissioners; and
5. Efektivitas Rapat Dewan Komisaris. 5. Effectiveness of the Board of Commissioners’
meetings.
Pihak yang Melakukan Assessment Assessor
Assessment terhadap kinerja Dewan Komisaris The assessment of the performance of the Board
dilakukan oleh Compliance Group, yaitu satuan of Commissioners is conducted by the Compliance
kerja yang bertanggung jawab dalam menilai faktor Group, namely the work unit responsible for assessing
pelaksanaan GCG di Bank. the implementation of GCG factors within the Bank.
Penilaian Kinerja Komite di Bawah Performance Assessment of
Dewan Komisaris Committees under the Board of
Commissioners
Dewan Komisaris dibantu oleh berbagai Komite dalam The Board of Commissioners is assisted by various
menjalankan fungsi, tugas dan tanggung jawabnya, Committees in carrying out its functions, duties, and
setiap Komite memiliki pedoman kerja yang jelas, responsibilities. Each Committee has a clear charter
yang memastikan tugas-tugas yang diemban dapat to ensure that its duties are performed effectively and
dilaksanakan secara efektif dan terarah. Komite-komite in a well-directed manner. The Committees under the
yang berada di bawah pengawasan Dewan Komisaris supervision of the Board of Commissioners include
antara lain adalah Komite Audit, Komite Pemantau the Audit Committee, Risk Monitoring Committee,
Risiko, Komite Remunerasi dan Nominasi dan Komite Remuneration and Nomination Committee, and
Tata Kelola Terintegrasi. Setiap tahun, Dewan Komisaris Integrated Governance Committee. Each year, the
mengevaluasi kinerja dari setiap Komite, baik secara Board of Commissioners evaluates the performance of
kolektif kolegial maupun individu. each Committee, both collectively and individually.
Tahun 2025, Dewan Komisaris memandang bahwa In 2025, the Board of Commissioners viewed that all
seluruh komite tersebut telah bekerja dengan menjunjung of these Committees had performed their duties by
standar kompetensi dan kualitas yang baik. Adapun upholding good standards of competence and quality.
penilaian masing-masing komite adalah sebagai berikut: The evaluation of each Committee is as follows:
Komite Audit Audit Committee
Komite Audit memiliki tugas dan tanggung jawab The Audit Committee has the duties and
untuk mengawasi efektivitas sistem pengendalian responsibilities to oversee the effectiveness of the
internal, manajemen risiko, audit internal, serta proses internal control system, risk management, internal
pelaporan keuangan. Dewan Komisaris menilai bahwa audit, and the financial reporting process. The Board
Komite Audit telah menjalankan tugas dan tanggung of Commissioners considers that the Audit Committee
jawabnya dengan baik. has performed its duties and responsibilities properly.
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Kriteria Penilaian yang digunakan Dewan Komisaris The assessment criteria used by the Board of
antara lain: Commissioners include, among others:
1. Kehadiran dan keaktifan dalam rapat; 1. Attendance and active participation in meetings;
2. Rekomendasi yang diberikan kepada Dewan 2. Recommendations provided to the Board of
Komisaris; dan Commissioners; and
3. Pelaporan yang tepat waktu. 3. Timely reporting.
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko berperan penting dalam The Risk Monitoring Committee plays an important
mendukung efektivitas pelaksanaan tugas dan role in supporting the effective implementation of the
tanggung jawab Dewan Komisaris dalam hal Board of Commissioners’ duties and responsibilities in
pengawasan risiko. Dewan Komisaris menilai bahwa risk oversight. The Board of Commissioners considers
Komite Pemantau Risiko telah melaksanakan tugas dan that the Risk Monitoring Committee has carried out its
tanggung jawabnya dengan baik. duties and responsibilities properly.
Kriteria Penilaian yang digunakan Dewan Komisaris The assessment criteria used by the Board of
antara lain: Commissioners include, among others:
1. Kehadiran dan keaktifan dalam rapat; 1. Attendance and active participation in meetings;
2. Rekomendasi yang diberikan kepada Dewan 2. Recommendations provided to the Board of
Komisaris; serta Commissioners; and
3. Pelaporan yang tepat waktu. 3. Timely reporting.
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Komite Remunerasi dan Nominasi menjalankan fungsi The Remuneration and Nomination Committee
serta tugas Dewan Komisaris yang berkaitan dengan performs the functions and duties of the Board
penentuan remunerasi dan nominasi bagi anggota of Commissioners related to the determination of
Direksi serta anggota Dewan Komisaris. Dewan remuneration and nomination for members of the
Komisaris menilai bahwa Komite Remunerasi dan Board of Directors and the Board of Commissioners.
Nominasi telah melaksanakan tugas dan tanggung The Board of Commissioners considers that the
jawabnya dengan baik. Remuneration and Nomination Committee has carried
out its duties and responsibilities properly.
Kriteria Penilaian yang digunakan Dewan Komisaris The assessment criteria used by the Board of
antara lain: Commissioners include, among others:
1. Kehadiran dan keaktifan dalam rapat; 1. Attendance and active participation in meetings;
2. Rekomendasi yang diberikan kepada Dewan 2. Recommendations provided to the Board of
Komisaris; dan Commissioners; and
3. Pelaporan yang tepat waktu. 3. Timely reporting.
Komite Tata Kelola Terintegrasi Integrated Governance Committee
Komite Tata Kelola Terintegrasi mendukung Dewan The Integrated Governance Committee supports the
Komisaris dalam mengevaluasi pelaksanaan Tata Kelola Board of Commissioners in evaluating the implementation
Terintegrasi, setidaknya melalui penilaian terhadap of Integrated Governance, at least through assessing the
kecukupan pengendalian internal dan pelaksanaan adequacy of internal controls and the implementation of
fungsi kepatuhan secara terintegrasi. the compliance function on an integrated basis.
Kriteria Penilaian yang digunakan Dewan Komisaris The assessment criteria used by the Board of
antara lain: Commissioners include, among others:
1. Kehadiran dan keaktifan dalam rapat; 1. Attendance and active participation in meetings;
2. Rekomendasi yang diberikan kepada Dewan 2. Recommendations provided to the Board of
Komisaris; dan Commissioners; and
3. Pelaporan yang tepat waktu. 3. Timely reporting.
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Tata Kelola Perusahaan Corporate Governance
Pada tahun 2025, Dewan Komisaris melakukan In 2025, the Board of Commissioners conducted periodic
evaluasi secara berkala terhadap kinerja komite-komite evaluations of the performance of the committees under
dibawah Dewan Komisaris, kinerja komite-komite its supervision. The performance of these committees
terlihat berjalan dengan baik, berdasarkan frekuensi was considered satisfactory, based on the frequency of
rapat, kehadiran, dan laporan yang disampaikan. meetings, attendance, and the reports submitted.
Komisaris Independen Independent Commissioners
Dewan Komisaris wajib terdiri dari Komisaris The Board of Commissioners must consist of
Independen dan Komisaris Non Independen, Komisaris Independent Commissioners and Non-Independent
Independen wajib paling sedikit berjumlah 50% (lima Commissioners, with Independent Commissioners
puluh persen) dari jumlah anggota Dewan Komisaris, comprising at least 50% (fifty percent) of the total
kebijakan tersebut diatur dalam Peraturan Otoritas Jasa members of the Board of Commissioners, as stipulated
Keuangan No. 17 Tahun 2023. Komisaris Independen under Financial Services Authority Regulation No.
adalah anggota Dewan Komisaris yang tidak memiliki 17 of 2023. An Independent Commissioner is a
hubungan keuangan, kepengurusan, kepemilikan saham member of the Board of Commissioners who has no
dan/atau hubungan keluarga dengan anggota Direksi, financial, management, share ownership, and/or family
anggota Dewan Komisaris lain dan/atau pemegang relationship with members of the Board of Directors,
saham pengendali, atau hubungan dengan Bank yang other members of the Board of Commissioners, and/or
dapat mempengaruhi kemampuan yang bersangkutan controlling shareholders, nor any relationship with the
untuk bertindak independen. Komisaris Independen Bank that may affect his/her ability to act independently.
diharapkan menjadi penyeimbang terhadap keputusan Independent Commissioners are expected to serve as
yang dibuat oleh pemegang saham mayoritas untuk a counterbalance to resolutions adopted by majority
mewakili pemegang saham minoritas. shareholders in order to represent minority shareholders.
Sesuai dengan Peraturan Otoritas Jasa Keuangan In accordance with Financial Services Authority
No. 17 Tahun 2023 tentang Penerapan Tata Kelola Regulation No. 17 of 2023 on the Implementation of
Bagi Bank Umum, jumlah Komisaris Independen KB Corporate Governance for Commercial Banks, KB Bank
Bank sebanyak 2 (dua) orang dari 4 (empat) anggota has 2 (two) Independent Commissioners out of a total
Dewan Komisaris. Dengan demikian, jumlah tersebut of 4 (four) members of the Board of Commissioners.
telah memenuhi ketentuan OJK. Dengan keberadaan Accordingly, this composition complies with the OJK
Komisaris Independen, KB Bank semakin memperkuat requirements. With the presence of Independent
komitmennya terhadap praktik tata kelola perusahaan Commissioners, KB Bank further strengthens its
yang baik demi memastikan pertumbuhan yang commitment to good corporate governance practices
berkelanjutan. to ensure sustainable growth.
Kriteria Penentuan Komisaris Independen Criteria for Determining Independent
Commissioners
Kriteria Komisaris Independen mengacu pada ketentuan The criteria for Independent Commissioners refer to the
Peraturan OJK No. 33/POJK.04/2014 tentang Direksi provisions of OJK Regulation No. 33/POJK.04/2014 on the
dan Dewan Komisaris Emiten atau Perusahaan Publik, Board of Directors and Board of Commissioners of Issuers
Komisaris Independen adalah anggota Dewan Komisaris or Public Companies. An Independent Commissioner is a
yang berasal dari luar Emiten atau Perusahaan member of the Board of Commissioners who originates
Publik dan memenuhi persyaratan sebagai Komisaris from outside the Issuer or Public Company and meets
Independen. Adapun kriteria Komisaris Independen the requirements as an Independent Commissioner. The
adalah sebagai berikut: criteria for an Independent Commissioner are as follows:
Komisaris Independen
Kriteria Independent Commissioner
Criteria
Stephen Liestyo Hae Wang Lee
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk
merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan Emiten atau Perusahaan Publik
tersebut dalam waktu 6 (enam) bulan terakhir, kecuali untuk pengangkatan kembali sebagai Komisaris
Independen Emiten atau Perusahaan Publik pada periode berikutnya. | Not being a person who works for √ √
or has the authority and responsibility to plan, lead, control, or supervise the activities of the Issuer or
Public Company within the last 6 (six) months, except for reappointment as an Independent Commissioner
of the Issuer or Public Company for the subsequent term.
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Komisaris Independen
Kriteria Independent Commissioner
Criteria
Stephen Liestyo Hae Wang Lee
Tidak mempunyai saham baik langsung maupun tidak langsung pada Emiten atau Perusahaan Publik
√ √
tersebut. | Not holding any shares, either directly or indirectly, in the Issuer or Public Company.
Tidak mempunyai hubungan Afiliasi dengan Emiten atau Perusahaan Publik, anggota Dewan Komisaris,
anggota Direksi, atau Pemegang Saham Utama Emiten atau Perusahaan Publik tersebut. | Not having any
√ √
affiliation with the Issuer or Public Company, members of the Board of Commissioners, members of the
Board of Directors, or the Main Shareholder of the Issuer or Public Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan dengan kegiatan
usaha Emiten atau Perusahaan Publik tersebut. | Not having any business relationship, either directly or √ √
indirectly, related to the business activities of the Issuer or Public Company.
Pernyataan tentang Independensi Masing- Statement of Independence of Each
Masing Komisaris Independen Independent Commissioner
Pernyataan independensi dari anggota Dewan The statement of independence from each Independent
Komisaris Independen menyatakan tidak adanya Commissioner declares the absence of any affiliation
hubungan afiliasi dengan pihak Perseroan, yang with the Company, which is subsequently submitted to
kemudian akan disampaikan kepada OJK. OJK.
Sebagai bentuk pemenuhan prinsip independensi As part of fulfilling the principle of independence in
dalam penerapan GCG, berikut disampaikan GCG implementation, the following presents evidence
bukti pernyataan independensi Dewan Komisaris of the independence statements of the Independent
Independen KB Bank: Commissioners of KB Bank:
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Tata Kelola Perusahaan Corporate Governance
Direksi
Board of Directors
Direksi merupakan organ yang bertanggung jawab The Board of Directors is the body fully responsible
penuh atas pengelolaan Bank sesuai dengan maksud for managing the Bank in accordance with the Bank’s
dan tujuan KB Bank, serta berwenang mewakili Bank purposes and objectives, and is authorized to represent
di dalam maupun di luar pengadilan sesuai anggaran the Bank both inside and outside the courts, pursuant
dasar. Setiap anggota Direksi menjalankan tugas to the Articles of Association. Each member of the
sesuai pembagian wewenang untuk memastikan Board of Directors carries out duties according to the
efektivitas pengelolaan. Dalam pelaksanaannya, division of authority to ensure effective management.
Direksi menjunjung tinggi profesionalisme, objektivitas, In conducting its duties, the Board of Directors upholds
dan pemikiran strategis dengan mengutamakan professionalism, objectivity, and strategic thinking, as
kepentingan Bank. well as prioritizing the interests of the Bank.
Dasar Hukum Legal Basis
1. Undang-Undang No. 40 Tahun 2007 tentang 1. Law No. 40 of 2007 on Limited Liability Companies;
Perseroan Terbatas; 2. Financial Services Authority Regulation No. 33/
2. Peraturan Otoritas Jasa Keuangan No. 33/ POJK.04/2014 on the Board of Directors and Board
POJK.04/2014 tentang Direksi dan Dewan of Commissioners of Issuers or Public Companies;
Komisaris Emiten atau Perusahaan Publik;
3. Peraturan Otoritas Jasa Keuangan No. 17 tahun 3. Financial Services Authority Regulation No. 17
2023 tentang Penerapan Tata Kelola Bagi Bank of 2023 on the Implementation of Corporate
Umum; dan Governance for Commercial Banks; and
4. Anggaran Dasar Perseroan. 4. The Company’s Articles of Association.
Pedoman Kerja/Piagam Direksi Board of Directors Work Guidelines /
Charter
Direksi telah memiliki Kebijakan Tentang Tata Tertib The Board of Directors has established a Policy on the
Kerja Direksi yang berlaku saat ini No. 469 tanggal 31 Board of Directors Charter which is currently in effect
Desember Tahun 2025, Kebijakan Direksi ini menjadi under No. 469 dated December 31, 2025. This Charter
acuan utama dalam pelaksanaan tugas dan tanggung serves as the primary reference in carrying out the duties
jawab Direksi, dengan mengutamakan prinsip efisiensi, and responsibilities of the Board of Directors, prioritizing
efektivitas, transparansi, kompetensi, independensi, the principles of efficiency, effectiveness, transparency,
dan akuntabilitas. competence, independence, and accountability.
Tujuan dari piagam ini adalah untuk memastikan bahwa The purpose of this Charter is to ensure that every
setiap kegiatan yang dilakukan oleh Direksi dapat activity undertaken by the Board of Directors is
dipertanggungjawabkan dan diterima dengan baik oleh accountable and well accepted by all stakeholders,
seluruh pihak yang berkepentingan, serta memenuhi and complies with the applicable laws and regulations.
ketentuan peraturan perundang-undangan yang To ensure that the Board of Directors Charter remains
berlaku. Untuk memastikan Piagam Direksi tetap relevan relevant and aligned with current developments, it is
dan sesuai dengan perkembangan terkini, peninjauan reviewed periodically.
terhadap Piagam Direksi dilakukan secara berkala.
Secara garis besar, isi Kebijakan Direksi KB Bank adalah In general, the contents of the KB Bank Board of
sebagai berikut: Directors Policy are as follows:
1. Pendahuluan; 1. Introduction;
2. Susunan Direksi; 2. Composition of the Board of Directors;
3. Etika Kerja; 3. Code of Ethics;
4. Waktu Kerja; 4. Working Hours;
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5. Rapat Direksi 5. Board of Directors Meetings;
6. Pelaksanaan Tata Kelola Perusahaan GCG; 6. Implementation of Good Corporate Governance
(GCG);
7. Cuti/Berhalangan Sementara; 7. Leave/Temporary Absence;
8. Sanksi; 8. Sanctions;
9. Lain-lain; 9. Others;
10. Penutup. 10. Closing.
Kriteria Direksi Board of Directors Criteria
Merujuk pada Peraturan OJK No. 27/POJK.03/2016 Referring to OJK Regulation No. 27/POJK.03/2016 on
tentang Penilaian Kemampuan dan Kepatutan Bagi the Fit and Proper Test for Key Person of Financial
Pihak Utama Lembaga Jasa Keuangan, setiap Services Institutions, each member of the Board of
anggota Direksi wajib memenuhi kriteria dan lulus uji Directors is required to meet the criteria and pass the
kemampuan dan kepatutan sebelum menjalankan fit and proper test before carrying out the duties. The
tugasnya. Penetapan kriteria Direksi KB Bank, determination of the criteria for the Board of Directors
antara lain bersandar pada Peraturan OJK No. 33/ of KB Bank, among others, is based on OJK Regulation
POJK.04/2014 tentang Direksi dan Dewan Komisaris No. 33/POJK.04/2014 on the Board of Directors
Emiten atau Perusahaan Publik. Selain itu, Perseroan and Board of Commissioners of Issuers or Public
juga menetapkan kriteria tambahan sebagai berikut: Companies. In addition, the Company also stipulates
the following additional criteria:
1. Memiliki pengalaman di bidang operasional sebagai 1. Having at least 5 years of experience in operational
Pejabat Eksekutif Bank minimal 5 tahun; serta roles as a Bank Executive Officer; and
2. Disusun oleh Komite Remunerasi dan Nominasi 2. Being nominated by the Remuneration and
yang disahkan oleh Dewan Komisaris. Nomination Committee and approved by the Board
of Commissioners.
Ketentuan Masa Jabatan Term of Office Provisions
Sesuai Pedoman Kerja Direksi, selain ditetapkan oleh In accordance with the Board of Directors Charter, in
RUPS, masa jabatan Direksi ditetapkan selama 3 (tiga) addition to being determined by the GMS, the term of
tahun terhitung sejak penutupan RUPS pada saat office of the Board of Directors is set at 3 (three) years
pengangkatan. Anggota Direksi yang telah berakhir from the closing of the GMS at the time of appointment.
masa jabatannya dapat diangkat kembali sesuai Members of the Board of Directors whose term of
dengan Anggaran Dasar Perseroan. office has expired may be reappointed in accordance
with the Company’s Articles of Association.
Komposisi dan Susunan Direksi Composition and Structure of the
Board of Directors
Tahun 2025 terdapat perubahan komposisi dan In 2025, there were changes to the composition and
susunan Direksi KB Bank sejalan dengan keputusan structure of the Board of Directors of KB Bank in line
pemegang saham melalui RUPS Tahunan Tahun Buku with the shareholders’ resolution through the Annual
2024 pada 28 Mei 2025 yang memberhentikan dengan GMS for Financial Year 2024 on May 28, 2025, which
hormat Woo Yeul Lee sebagai Direktur Utama dan honorably dismissed Woo Yeul Lee as President
Helmi Fahrudin sebagai Direktur serta mengangkat Director and Helmi Fahrudin as Director, and appointed
Kunardy Darma, Lie sebagai Direktur Utama dan Kunardy Darma, Lie as President Director and Widodo
Widodo Suryadi sebagai Direktur, dengan demikian Suryadi as Director. Accordingly, the composition of
susunan Direksi KB Bank per 31 Desember 2025 adalah the Board of Directors of KB Bank as of December 31,
sebagai berikut: 2025 is as follows:
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Nama Jabatan Dasar Pengangkatan Masa Jabatan Periode
Name Position Basis of Appointment Term of Office Period
Direktur Utama RUPS Tahunan 28 Mei 2025 2025-Penutupan RUPS Tahunan Tahun Buku 2027 Ke-1
Kunardy Darma, Lie
President Director Annual GMS on May 28, 2025 2025-Closing of the Annual GMS for Fiscal Year 2027 1st
Direktur RUPS Tahunan 28 Juni 2024 2024-Penutupan RUPS Tahunan Tahun 2026 Ke-2
Robby Mondong
Director Annual GMS on June 28, 2024 2024-Closing of the Annual GMS for Fiscal Year 2026 2nd
Direktur RUPS Tahunan 28 Mei 2025 2025-Penutupan RUPS Tahunan Tahun Buku 2027 Ke-2
Dodi Widjajanto
Director Annual GMS on May 28, 2025 2025-Closing of the Annual GMS for Fiscal Year 2027 2nd
Direktur RUPS Tahunan 28 Juni 2024 2024-Penutupan RUPS Tahunan Tahun 2026 Ke-2
Henry Sawali
Director Annual GMS on June 28, 2024 2024-Closing of the Annual GMS for Fiscal Year 2026 2nd
RUPS Luar Biasa 31 Januari
Direktur 2023 2023-Penutupan RUPS Tahunan Tahun Buku 2025 Ke-1
Jung Ho Han
Director Extraordinary GMS on January 2023-Closing of the Annual GMS for Fiscal Year 2025 1st
31, 2023
RUPS Luar Biasa 24 Januari
Direktur 2024 2024-Penutupan RUPS Tahunan Tahun Buku 2026 Ke-1
Jang Hyuk Im
Director Extraordinary GMS on January 2024-Closing of the Annual GMS for Fiscal Year 2026 1st
24, 2024
RUPS Luar Biasa 6 Oktober 2025
Direktur 2025-Penutupan RUPS Tahunan Tahun Buku 2027 Ke-1
Widodo Suryadi Extraordinary GMS on October
Director 2025-Closing of the Annual GMS for Fiscal Year 2027 1st
6, 2025
Penilaian Kemampuan dan Kepatutan Fit and Proper Test
Calon anggota Direksi KB Bank wajib memperoleh Prospective members of the Board of Directors of KB Bank
persetujuan dari Otoritas Jasa Keuangan sebelum are required to obtain approval from the Financial Services
menjalankan tindakan, tugas, dan fungsinya sebagai Authority before carrying out their actions, duties, and
Direksi. Dalam hal ini, seluruh anggota Direksi harus functions as Directors. In this regard, all members of
memenuhi persyaratan telah lulus penilaian uji the Board of Directors must meet the requirement of
kemampuan dan kepatutan sesuai dengan ketentuan having passed the fit and proper test in accordance with
yang disyaratkan oleh Regulator sebagaimana yang the provisions stipulated by the Regulator, as regulated
diatur dalam Peraturan Otoritas Jasa Keuangan No. under Financial Services Authority Regulation No. 27/
27/POJK.03/2016 tentang Penilaian Kemampuan dan POJK.03/2016 on the Fit and Proper Test for Primary
Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan. Parties of Financial Services Institutions.
Tabel berikut menjelaskan persetujuan dari Otoritas The following table outlines the approvals granted by
Jasa Keuangan terhadap anggota Direksi KB Bank: the Financial Services Authority for members of the
Board of Directors of KB Bank:
Nama Jabatan Persetujuan OJK Tanggal Efektif
Name Position OJK Approval Effective Date
Direktur Utama 25 September 2025
Kunardy Darma, Lie KEPR-144/D.03/2025
President Director September 25, 2025
Direktur 28 April 2022
Robby Mondong KEP-65/D.03/2022
Director April 28, 2022
Direktur 19 Agustus 2021
Dodi Widjajanto KEP-120/D.03/2021
Director August 19, 2021
Direktur 3 Agustus 2022
Henry Sawali KEP-26/D.03/2022
Director August 3, 2022
Direktur 10 Januari 2024
Jung Ho Han KEPR-150/D.03/2023
Director January 10, 2024
Direktur 16 Desember 2024
Jang Hyuk Im KEPR-125/D.03/2024
Director December 16, 2024
Direktur 11 Februari 2026
Widodo Suryadi KEPR-5/D.03/2026
Director February 11, 2026
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Transformation towards a Stronger Sustainable and Inclusive Growth
Kepemilikan Saham Direksi Share Ownership of the Board of
Directors
Sebagai bentuk penerapan prinsip transparansi dalam As part of implementing the transparency principle
tata kelola Bank, anggota Direksi wajib mengungkapkan in the Bank’s governance, members of the Board of
kepemilikan saham yang mencapai 5% (lima persen) Directors are required to disclose any share ownership
atau lebih, baik pada Bank yang bersangkutan maupun amounting to 5% (five percent) or more, whether in the
pada Bank dan perusahaan lain, yang berkedudukan Bank concerned or in other banks and companies, both
di dalam dan di luar negeri. Berikut ini adalah rincian domestic and overseas. The following presents the
kepemilikan saham anggota Direksi KB Bank per 31 details of share ownership of members of the Board of
Desember 2025: Directors of KB Bank as of December 31, 2025:
Kepemilikan Saham (lembar saham)
Share Ownership (Shares)
Nama Jabatan
Name Position Lembaga
KB Bank Bank Lain Keuangan KB Bank
Non-Bank
Direktur Utama Nihil Nihil Nihil
Kunardy Darma, Lie -
President Director None None None
Direktur Nihil Nihil Nihil
Robby Mondong 5.107.000
Director None None None
Direktur Nihil Nihil Nihil
Dodi Widjajanto 2.000.088
Director None None None
Direktur Nihil Nihil Nihil
Henry Sawali 1.600.000
Director None None None
Direktur Nihil Nihil Nihil
Jung Ho Han 11.776.300
Director None None None
Direktur Nihil Nihil Nihil
Jang Hyuk Im -
Director None None None
Direktur Nihil Nihil Nihil
Widodo Suryadi 2.000.000
Director None None None
Rangkap Jabatan Direksi Concurrent Positions of the Board of
Directors
Berdasarkan Pedoman dan Tata Kerja Direksi Perseroan Based on the Board of Directors Work Guidelines and Code
KB Bank, anggota Direksi dilarang untuk memiliki of Conduct of KB Bank, members of the Board of Directors
jabatan rangkap sebagai: are prohibited from holding concurrent positions as:
1. Anggota Direksi, anggota Dewan Komisaris atau 1. Members of the Board of Directors, members of
Pejabat Eksekutif pada Bank, perusahaan dan/atau the Board of Commissioners, or Executive Officers
lembaga lain; in other Banks, companies, and/or institutions;
2. Pengurus partai politik, anggota DPR, DPD, DPRD 2. Officials of political parties, members of the House
Tingkat I, dan DPRD Tingkat II dan/atau Kepala of Representatives (DPR), Regional Representative
daerah; serta Council (DPD), Regional House of Representatives
Level I (DPRD Tingkat I), and Regional House of
Representatives Level II (DPRD Tingkat II), and/or
Regional Heads; and
3. Jabatan lainnya sesuai dengan ketentuan dalam 3. Other positions as stipulated under the prevailing
Peraturan Perundang-undangan. laws and regulations.
Nama Jabatan Jabatan pada Perusahaan/Instansi Lain Nama Perusahaan/ Instansi Lain
Name Position Position in Other Companies/Institution Name of Other Companies/Institution
Direktur Utama
Kunardy Darma, Lie - -
President Director
Direktur
Robby Mondong - -
Director
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Tata Kelola Perusahaan Corporate Governance
Nama Jabatan Jabatan pada Perusahaan/Instansi Lain Nama Perusahaan/ Instansi Lain
Name Position Position in Other Companies/Institution Name of Other Companies/Institution
Direktur
Dodi Widjajanto - -
Director
Direktur
Henry Sawali - -
Director
Direktur
Jung Ho Han - -
Director
Direktur
Jang Hyuk Im - -
Director
Direktur
Widodo Suryadi - -
Director
Hubungan Afiliasi Direksi Affiliation of the Board of Directors
Sesuai dengan ketentuan Anggaran Dasar, RUPS In accordance with the provisions of the Articles of
memiliki kewenangan untuk memberhentikan anggota Association, the GMS has the authority to dismiss a
Direksi dalam hal ditemukan adanya hubungan keluarga member of the Board of Directors in the event that
hingga derajat ketiga antara sesama anggota Direksi a familial relationship up to the third degree is found
atau antara anggota Direksi dengan anggota Dewan among members of the Board of Directors or between
Komisaris, baik melalui garis keturunan langsung, garis a member of the Board of Directors and a member of
ke samping, maupun hubungan karena perkawinan. the Board of Commissioners, whether through direct
lineage, collateral lineage, or by marriage.
Hubungan Keuangan dengan Hubungan Keluarga Dengan
Financial Relationship with Family Relationship with Hubungan
Dewan Dewan Kepengurusan
Direksi Pemegang Direksi Pemegang Management
Nama Jabatan Komisaris Komisaris
Board of Saham Board of Saham Relationship
Name Position Board of Board of
Directors Shareholder Directors Shareholder
Commissioner Commissioner
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Direktur
Kunardy Darma, Utama
x x x x x x x
Lie President
Director
Direktur
Robby Mondong x x x x x x x
Director
Direktur
Dodi Widjajanto x x x x x x x
Director
Direktur
Henry Sawali x x x x x x x
Director
Direktur
Jung Ho Han x x x x x x x
Director
Direktur
Jang Hyuk Im x x x x x x x
Director
Direktur
Widodo Suryadi x x x x x x x
Director
Tugas, Kewajiban dan Tanggung Jawab Duties, Obligations, and Responsibilities
Mengacu pada Pedoman dan Tata Tertib Direksi, Referring to the Board of Directors Charter, the Board
Direksi mengemban tugas dan tanggung jawab secara of Directors assumes full duties and responsibilities for
penuh dalam pengelolaan Perseroan, yang meliputi the management of the Company, which include the
hal-hal sebagai berikut: following:
1. Pelaksanaan kepengurusan Perseroan. 1. Carrying out the management of the Company.
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2. Mengelola Perseroan sesuai dengan kewenangan 2. Managing the Company in accordance with its
dan tanggung jawabnya sebagaimana diatur dalam authority and responsibilities as stipulated in the
Anggaran Dasar dan peraturan perundangan yang Articles of Association and prevailing laws and
berlaku. regulations.
3. Melaksanakan prinsip-prinsip GCG dalam setiap 3. Implementing GCG principles in every business
kegiatan usaha Perseroan pada seluruh tingkatan activity of the Company at all levels of the
atau jenjang organisasi. organization.
4. Menindaklanjuti temuan audit dan rekomendasi 4. Following up on audit findings and recommendations
dari Satuan Kerja Audit Internal Perseroan, auditor from the Company’s Internal Audit Unit, external
eksternal, hasil pengawasan Bank Indonesia dan/ auditors, supervisory results from Bank Indonesia
atau hasil pengawasan otoritas lain. and/or other supervisory authorities.
5. Dalam rangka melaksanakan prinsip-prinsip GCG, 5. In implementing the principles of GCG, the Board
Direksi paling kurang wajib membentuk: of Directors is at minimum required to establish:
a. Satuan Kerja Audit Internal; a. An Internal Audit Unit;
b. Satuan Kerja Manajemen Risiko dan Komite b. A Risk Management Unit and a Risk Management
Manajemen Risiko; serta Committee; and
c. Satuan Kerja Kepatuhan. c. A Compliance Work Unit.
6. Mempertanggungjawabkan pelaksanaan tugasnya 6. Being accountable for the performance of its
kepada Pemegang Saham melalui Rapat Umum duties to the Shareholders through the General
Pemegang Saham. Meeting of Shareholders.
7. Melaksanakan pengangkatan anggota Komite 7. Carrying out the appointment of members of the
Audit, Komite Pemantau Risiko dan Komite Audit Committee, Risk Monitoring Committee, and
Remunerasi dan Nominasi berdasarkan keputusan Remuneration and Nomination Committee based on
rapat Dewan Komisaris. decisions of the Board of Commissioners’ meeting.
8. Mengungkapkan kepada karyawan mengenai 8. Disclosing to employees the Company’s strategic
kebijakan Perseroan yang bersifat strategis di policies in the field of human resources.
bidang kepegawaian.
9. Direksi dilarang menggunakan penasihat perorangan 9. The Board of Directors is prohibited from engaging
dan/atau jasa profesional sebagai konsultan kecuali individual advisors and/or professional services as
memenuhi persyaratan sebagai berikut: consultants unless the following requirements are met:
a. Proyek bersifat khusus; a. The project is of a specific nature;
b. Didasari oleh kontrak yang jelas, yang b. Based on a clear contract, at minimum covering
sekurang-kurangnya mencakup lingkup kerja, scope of work, responsibilities, duration of
tanggung jawab dan jangka waktu pekerjaan work, and fees; and
serta biaya; serta
c. Konsultan adalah Pihak Independen dan c. The consultant is an Independent Party and
memiliki kualifikasi untuk mengerjakan proyek possesses the qualifications required to carry
yang bersifat khusus sebagaimana dimaksud out the specific project as referred to in the
pada poin sebelumnya. previous point.
10. Menyediakan data dan informasi yang akurat, 10. Providing accurate, relevant, and timely data and
relevan dan tepat waktu kepada Dewan Komisaris. information to the Board of Commissioners.
11. Memiliki pedoman dan tata tertib kerja yang 11. Having binding work guidelines and procedures
bersifat mengikat bagi setiap anggota Direksi. applicable to each member of the Board of Directors.
12. Segala keputusan Direksi yang diambil sesuai 12. All decisions of the Board of Directors taken in
dengan pedoman dan tata tertib kerja mengikat accordance with the work guidelines and procedures
dan menjadi tanggung jawab seluruh anggota shall be binding and shall constitute the collective
Direksi. responsibility of all members of the Board of Directors.
13. Anggota Direksi dilarang memberikan kuasa umum 13. Members of the Board of Directors are prohibited
kepada pihak lain yang mengakibatkan pengalihan from granting general powers of attorney to other
tugas dan fungsi Direksi. parties that result in the transfer of the duties and
functions of the Board of Directors.
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Tata Kelola Perusahaan Corporate Governance
Hak dan Wewenang Direksi Rights and Authorities of the Board of
Directors
Berdasarkan ketentuan Anggaran Dasar Perseroan, Based on the provisions of the Company’s Articles of
Direksi memiliki hak dan wewenang yang meliputi hal- Association, the Board of Directors has the following
hal sebagai berikut: rights and authorities:
1. Direksi berhak mewakili Perseroan di dalam dan 1. The Board of Directors has the right to represent
di luar pengadilan tentang segala hal dan dalam the Company in and out of court in all matters and
segala kejadian mengikat Perseroan, dengan pihak under all circumstances that bind the Company
lain, serta menjalankan segala tindakan, baik yang with other parties, and to undertake all actions
mengenai kepengurusan maupun kepemilikan; related to both management and ownership.
2. Direktur Utama atau 2 (dua) orang Direktur 2. The President Director or 2 (two) Directors acting
bersama-sama berhak dan berwenang bertindak jointly shall have the right and authority to act
untuk dan atas nama Direksi serta mewakili for and on behalf of the Board of Directors and
Perseroan; represent the Company.
3. Direksi untuk perbuatan tertentu berhak pula 3. For certain legal acts, the Board of Directors also
mengangkat seorang atau lebih sebagai wakil has the right to appoint one or more persons as
atau kuasanya dengan memberikan kepadanya its representatives or attorneys-in-fact by granting
kekuasaan yang diatur dalam surat kuasa; them powers as stipulated in a power of attorney.
4. Direksi dapat mengangkat baik perorangan 4. The Board of Directors may appoint either an
maupun 1 (satu) kelompok orang dalam bentuk individual or a group of persons in the form of a
komite untuk melaksanakan pengelolaan kegiatan committee to carry out the management of certain
usaha tertentu Perseroan. business activities of the Company.
Tugas dan Tanggung Jawab Masing- Duties and Responsibilities of Each
Masing Direksi Member of the Board of Directors
Pembagian tugas dan wewenang setiap anggota Direksi The division of duties and authorities of each member
ditetapkan melalui RUPS dan diatur dalam Pedoman of the Board of Directors is determined through the
Tata Kerja Direksi, dengan mempertimbangkan GMS and regulated in the Board of Directors Charter by
keahlian, pengalaman, dan tujuan Perseroan. Adapun considering the expertise, experience, and the Company’s
pembagian tugas dan wewenang antar anggota Direksi objectives. The division of duties and authorities among
adalah sebagai berikut: members of the Board of Directors is as:
Nama Jabatan Bidang Tugas
Name Position Scope of Duties
Kunardy Darma, Lie Direktur Utama a. Fungsi Sumber Daya Manusia | Human Resources Function
President Director • Strategi, kebijakan, pengelolaan, dan layanan karyawan. | Strategy, policies, management,
and employee services.
• Sebagai liaison officer dana pensiun untuk koordinasi terkait pengelolaan dan memastikan
kelancaran arus informasi. | Acting as a liaison officer for the pension fund to coordinate
matters related to its management and ensure the smooth flow of information.
• Pengembangan dan business partner bagi karyawan. | Development and business partner
for employees.
• Pengembangan kompetensi karyawan. | Development of employee competency.
• Rekrutmen dan akuisisi talenta. | Recruitment and talent acquisition.
• Pengelolaan hubungan industrial. | Industrial relations management.
b. Fungsi Audit Internal | Internal Audit Function
• Memastikan efektivitas manajemen risiko, pengendalian internal dan tata kelola perusahaan.
• Ensuring the effectiveness of risk management, internal control, and corporate governance.
• Disiplin audit di semua area bisnis, operasi, IT, dan anak perusahaan. | Audit discipline
across all areas of business, operations, IT, and subsidiaries.
• Pengendalian mutu audit yang independen dan perencanaan audit untuk eksekusi disiplin audit.
| Independent audit quality control and audit planning to ensure the proper execution of
audit activities.
c. Fungsi Anti-Fraud | Anti-Fraud Function
• Deteksi, pencegahan, dan manajemen fraud. | Fraud detection, prevention, and management.
• Special unit sebagai investigator untuk penugasan khusus tindak lanjut proses audit yang
terindikasi adanya fraud. | A special unit acting as an investigator for specific assignments
to follow up on audit processes indicating potential fraud.
• Quality assurance atas proses bisnis dan operasional bank secara keseluruhan. | Quality
assurance over the Bank’s overall business and operational processes.
• Memastikan pelaporan keuangan yang berintegritas.| Ensuring the integrity of financial reporting.
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Nama Jabatan Bidang Tugas
Name Position Scope of Duties
d. Fungsi Komunikasi Perusahaan dan Government Affair | Corporate Communication and
Government Affairs Function
• Komunikasi perusahaan dan tanggung jawab sosial perusahaan. | Corporate communication
and corporate social responsibility.
• Sekretariat, protokol, dan liaison officer. | Secretariat, protocol, and liaison officer functions.
• Dukungan komunikasi internal. | Internal communication support.
• Menangani relasi media. | Managing media relations.
Robby Mondong Direktur Ritel a. Fungsi Penjualan dan Layanan Cabang | Branch Sales and Services Function
Retail Director • Penjualan pada Cabang yang mencakup segmen Ritel dan Middle SME. | Sales activities at
branches covering Retail and Middle SME segments.
• Monitoring operasional & layanan nasabah Cabang. | Monitoring branch operations and
customer services.
• Pengembangan layanan dan operasional untuk peningkatan layanan nasabah. | Development
of services and operations to improve customer service.
• Customer Protection. | Customer Protection.
• Risk Control Unit untuk segmen ritel. | Risk Control Unit for the retail segment.
b. Fungsi Pengembangan Produk Ritel | Retail Product Development Function
• Perencanaan dan manajemen penjualan segmen ritel (Kredit Pensiun, KPR, KPM, Kartu
Debit/Kredit, Wealth Management, Produk Dana, dll). | Sales planning and management for
the retail segment (Pension Loans, KPR, KPM, Debit/Credit Cards, Wealth Management,
Fund Products, etc.).
• Pengembangan dan pengelolaan portofolio produk segmen ritel. | Development and
management of the retail product portfolio.
• Pengembangan strategi penjualan dan kemitraan strategis. | Development of sales strategies
and strategic partnerships.
• Komunikasi pemasaran. | Marketing communications.
• Memperkuat Bancassurance partnership. | Strengthening Bancassurance partnerships.
c. Fungsi Business Performance & KPI | Business Performance & KPI Function
• Mengelola KPI dan manajemen kinerja bisnis seluruh segmen dan cabang. | Managing KPIs
and business performance management across all segments and branches.
• Merencanakan dan mengimplementasikan insentif dan promosi penjualan untuk meningkatkan
penjualan. | Planning and implementing sales incentives and promotions to increase sales.
d. Fungsi Digital | Digital Function
• Inkubasi dan pengembangan solusi digital. | Incubation and development of digital solutions.
• Pengembangan bisnis dan ekosistem digital. | Development of digital business and ecosystem.
Dodi Widjajanto Direktur a. Fungsi Compliance dan Anti Money Laundering | Compliance and Anti-Money Laundering
Kepatuhan dan Function
Risiko • Regulasi dan kebijakan kepatuhan. | Compliance regulations and policies.
Compliance and • Monitoring tata kelola perusahaan. | Corporate governance monitoring.
Risk Director • Single point of contact dengan regulator. | Single point of contact with regulators.
• Know Your Customer (KYC). | Know Your Customer (KYC).
• Anti pencucian uang dan monitoring transaksi. | Anti-money laundering and transaction monitoring.
b. Fungsi Hukum & Litigasi | Legal & Litigation Function
• Fungsi hukum perusahaan dan litigasi. | Corporate legal and litigation functions.
c. Fungsi Manajemen Risiko | Risk Management Function
• Pemantauan, analisis, dan penilaian portofolio kredit dan kolektibilitas kredit, memberikan
model penilaian/pemeringkatan. | Monitoring, analysis, and assessment of the credit
portfolio and credit collectability, as well as providing assessment/rating models.
• Pengendalian risiko kredit. | Credit risk control.
• Enterprise Risk Management. | Enterprise Risk Management.
• Manajemen Risiko Pasar & Likuiditas. | Market & Liquidity Risk Management.
• Manajemen Risiko Operasional dan lainnya. | Operational Risk Management and others.
• Reporting dan monitoring daily activities serta menyiapkan semua kebijakan dan SOP
Treasury Middle Office. | Reporting and monitoring daily activities and preparing all policies
and SOPs for the Treasury Middle Office.
• Melakukan Stress Test untuk memastikan dan mengelola kecukupan modal. | Conducting
stress tests to ensure and manage capital adequacy.
d. Fungsi Information Security | Information Security Function
• Mengelola keamanan IT dan Keamanan siber Bank. | Managing the Bank’s IT security and
cybersecurity.
• Manajemen Risiko Teknologi Informasi. | Information Technology Risk Management.
• Personal Data Protection. | Personal Data Protection.
Henry Sawali Direktur Kredit a. Fungsi Credit Underwriting | Credit Underwriting Function
Credit Director • Analisa kredit untuk segmen non retail. | Credit analysis for the non-retail segment.
b. Fungsi Special Asset Management (SAM) | Special Asset Management (SAM) Function
• Mengelola bad bank, penagihan, dan kredit restruktur untuk seluruh segmen bisnis. | Managing
the bad bank, collections, and restructured loans for all business segments.
• Mengelola Aset Yang Diambil Alih (AYDA) serta melakukan bulk sale. | Managing Foreclosed
Assets (AYDA) and conducting bulk sales.
• Mengelola aset dan portofolio yang telah dijual, termasuk ABS dan Sukuk. | Managing assets
and portfolios that have been sold, including ABS and Sukuk.
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Tata Kelola Perusahaan Corporate Governance
Nama Jabatan Bidang Tugas
Name Position Scope of Duties
• Berperan sebagai menara kontrol untuk memantau dan meningkatkan kualitas aset Bank. |
Acting as a control tower to monitor and improve the quality of the Bank’s assets.
• DPD Management. | DPD Management.
c. Fungsi DPD Manajemen | DPD Management Function
• Bertanggung jawab sebagai control tower untuk manajemen DPD dan aktifitas terkait
pengelolaan manajemen kualitas portofolio, termasuk aktifitas pelaksanaan kredit komite
dan management policy. | Responsible for serving as the control tower for DPD management
and related activities in managing portfolio quality, including the implementation of credit
committee activities and management policies.
Jung Ho Han Direktur Strategi a. Fungsi Strategi Perusahaan | Corporate Strategy Function
Strategy Director • Perencanaan dan pengelolaan strategi perusahaan. | Planning and managing the Company’s
strategy.
• Manajemen anak perusahaan. | Subsidiary management.
• Mendorong pertumbuhan bisnis melalui kemitraan strategis. | Driving business growth
through strategic partnerships.
• Manajemen & implementasi ESG. | ESG management & implementation.
b. Fungsi Transformasi | Transformation Function
• Mendorong transformasi dan sebagai project management office | Driving transformation
and acting as the project management office.
• Pengelolaan asuransi. | Insurance management.
c. Fungsi Pengadaan, Manajemen Aset dan Strategi Outlet | Procurement, Asset Management,
and Outlet Strategy Function
• Pengadaan dan manajemen aset tetap. | Procurement and fixed asset management.
• Strategi dan optimalisasi kanal penjualan fisik/outlet kantor cabang, kantor cabang
pembantu, kantor kas, dan ATM. | Strategy and optimization of physical sales channels/
outlets, including branch offices, sub-branch offices, cash offices, and ATMs.
• Mendorong implementasi dan memonitoring strategi efisiensi melalui cost hunt. | Driving
implementation and monitoring efficiency strategies through cost hunt initiatives.
Jang Hyuk Im Direktur Keuangan a. Fungsi Treasury dan Financial Institution | Treasury and Financial Institution Function
Finance Director • Mengelola aktivitas perdagangan pasar uang, valuta asing, dan surat berharga.| Managing
money market trading activities, foreign exchange, and securities.
• Mengelola penjualan dan produk treasury. | Managing treasury sales and products.
• Mengelola likuiditas serta korespondensi dengan institusi keuangan. | Managing liquidity
and maintaining correspondence with financial institutions.
b. Fungsi Keuangan | Finance Function
• Strategi dan perencanaan keuangan perusahaan dan anggaran. | Corporate financial strategy,
planning, and budgeting.
• Management Information System dan manajemen kinerja serta pelaporan. | Management
Information System, performance management, and reporting.
• Akuntansi dan pajak | Accounting and taxation.
• Transaksi keuangan dalam proses pengadaan. | Financial transactions in the procurement process.
• Mengelola ALCO. | Managing the ALCO.
• Mengelola KPI pada level corporate, group sampai dengan departemen. | Managing KPIs at
the corporate, group, and department levels.
• Menangani relasi investor. | Handling investor relations.
Kunardy Darma, Lie Alt. Direktur a. Fungsi Bisnis Wholesale | Wholesale Business Function
Wholesale • Perencanaan, manajemen penjualan dan penjualan untuk segmen Large SME, Middle
Act. Wholesale Corporate, Large Corporate dan Korean-link. | Planning, sales management, and sales for
Director the Large SME, Middle Corporate, Large Corporate, and Korean-link segments.
• Berpartisipasi dalam pinjaman sindikasi global, pinjaman perbankan internasional ke
perusahaan besar, dan juga layanan pembiayaan dan cross selling. | Participating in global
syndicated loans, international banking loans to large corporations, as well as financing
services and cross-selling.
b. Fungsi Transaction Banking dan Wholesale Development | Transaction Banking and
Wholesale Development Function
• Fungsi bisnis, pengembangan, dan dukungan penjualan untuk produk cash management |
Business, development, and sales support functions for cash management products.
• Fungsi bisnis, pengembangan dan dukungan penjualan produk trade finance dan supply
chain financing. | Business, development, and sales support functions for trade finance and
supply chain financing products.
• Pengembangan produk kredit wholesale. | Development of wholesale credit products.
• Bisnis kustodi dan wali amanat. | Custodian and trustee business.
Jang Hyuk Im Alt Direktur a. Fungsi Perencanaan, Operasional dan Pengembangan TI | IT Planning, Operations, and
Operasi dan Development Function
Teknologi • Pengembangan TI Digital dan pengembangan layanan berbasis TI untuk nasabah. |
Informasi Development of Digital IT and IT-based customer service.
Alt. Director • Kebijakan dan strategi Teknologi Informasi (TI). | Information Technology (IT) policies and
of Operations strategies.
and Information • Kehandalan dan ketersediaan infrastruktur TI. | IT infrastructure reliability and availability.
Technology • Pengembangan aplikasi TI. | IT application development.
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Nama Jabatan Bidang Tugas
Name Position Scope of Duties
• Pengelolaan core banking dan aplikasi pendukung. | Core banking and supporting application
management.
• Perbaikan pada proses dan peningkatan kompetensi TI dan Digital. | Process improvements
and IT and digital competency enhancement.
b. Fungsi Operasional | Operational Function
• Operasi pada kanal elektronik kartu kredit dan sistem pembayaran. | Operations for electronic
credit card channels and payment systems.
• Operasi pada trade, kustodian dan treasury. | Operations for trade, custodian, and treasury.
c. Fungsi Credit Factory | Credit Factory Function
• Analisa kredit untuk segmen Ritel. | Credit analysis for Retail segment.
• Operasi terkait proses kesesuaian dokumen kredit, investigasi kredit dan pencairan pada semua
segmen serta pengelolaan rekanan. | Operations related to credit document compliance process,
credit investigation, and disbursement across all segments, and partner management.
• Operasi proses legal dan Investigasi kredit. | Operations related to legal process and credit
investigations.
Pengelolaan Benturan Kepentingan Management of Conflict of Interest of
Direksi the Board of Directors
Dalam hal terjadi benturan kepentingan, anggota Direksi In the event of a conflict of interest, members of the
dilarang mengambil tindakan yang dapat merugikan Board of Directors are prohibited from taking any action
Bank atau mengurangi keuntungan Bank dan wajib that may harm the Bank or reduce the Bank’s profits
mengungkapkan benturan kepentingan dalam setiap and are required to disclose such conflict of interest
keputusannya, sehingga untuk melakukan perbuatan in every decision they make. Accordingly, any legal
hukum berupa transaksi yang memuat benturan action in the form of a transaction containing a conflict
kepentingan antara kepentingan ekonomis pribadi of interest between the personal economic interests of
anggota Direksi tersebut diperlukan persetujuan RUPS a member of the Board of Directors and the interests
berdasar suara terbanyak dari pemegang saham yang of the Bank must obtain approval from the GMS based
tidak mempunyai benturan kepentingan. on a majority vote of shareholders who do not have a
conflict of interest.
Keputusan dan Pelaksanaan Tugas Decisions and Implementation of the
Direksi Duties of the Board of Directors
Sepanjang tahun 2025, Direksi Bank secara kolektif Throughout 2025, the Bank’s Board of Directors
telah melaksanakan tugas dan tanggung jawabnya. collectively carried out its duties and responsibilities.
Kegiatan yang dijalankan Direksi pada tahun 2025 Activities carried out by the Board of Directors in 2025
antara lain: included:
1. Direksi telah melaksanakan pengelolaan Perseroan 1. The Board of Directors managed the Company in
sesuai dengan kewenangan dan tanggung accordance with its authority and responsibilities
jawabnya sebagaimana diatur dalam Anggaran as stipulated in the Articles of Association and
Dasar dan peraturan perundangan yang berlaku; applicable laws and regulations.
2. Direksi telah melaksanakan prinsip-prinsip GCG 2. The Board of Directors implemented GCG principles
dalam setiap kegiatan usaha Perseroan pada in all of the Company’s business activities at all
seluruh tingkatan atau jenjang organisasi; levels of the organization.
3. Direksi telah menindaklanjuti temuan audit dan 3. The Board of Directors followed up on audit findings and
rekomendasi dari Satuan Kerja Audit Intern Perseroan, recommendations from the Company’s Internal Audit
auditor eksternal, hasil pengawasan Bank Indonesia Unit, external auditors, Bank Indonesia’s supervision
dan/atau hasil pengawasan otoritas lain; results, and/or other authorities’ supervision results.
4. Direksi telah melaksanakan pertanggungjawaban 4. The Board of Directors accounted for the
pelaksanaan tugasnya kepada Pemegang Saham implementation of its duties to Shareholders
melalui Rapat Umum Pemegang Saham; through the General Meeting of Shareholders.
5. Direksi telah mengungkapkan kepada karyawan 5. The Board of Directors disclosed the Company’s
mengenai kebijakan Perseroan yang bersifat strategic personnel policies to employees.
strategis di bidang kepegawaian;
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6. Direksi telah menyediakan data dan informasi yang 6. The Board of Directors provided accurate, relevant,
akurat, relevan, dan tepat waktu kepada Dewan and timely data and information to the Board of
Komisaris; Commissioners.
7. Segala keputusan Direksi yang diambil sesuai 7. All decisions of the Board of Directors taken
dengan pedoman dan tata tertib kerja mengikat in accordance with the guidelines and work
dan menjadi tanggung jawab seluruh anggota procedures are binding and are the responsibility
Direksi; of all members of the Board of Directors.
8. Direksi telah mendapatkan informasi terkait 8. The Board of Directors has received information from
aktivitas penerapan program APU PPT dan the AML Department regarding the implementation
PPPSPM periode semester I dan semester II 2025 of Anti-Money Laundering, Counter-Terrorism
dari AML Department; Financing, and Counter-Proliferation Financing of
Weapons of Mass Destruction (AML, CTF, and CPF)
programs for the first and second semesters of 2025.
9. Direktur yang membawahi fungsi kepatuhan telah 9. The Director in charge of Compliance Function
memberikan persetujuan terkait Penyesuaian has approved the Adjustment of Policies and
Kebijakan dan Pedoman Penerapan Program Guidelines for the Implementation of Anti-Money
Anti Pencucian Uang, Pencegahan Pendanaan Laundering, Counter-Terrorism Financing, and
Terorisme dan Pencegahan Pendanaan Proliferasi Counter-Proliferation Financing of Weapons of
Senjata Pemusnah Massal (APU PPT dan PPPSPM) Mass Destruction (AML, CTF, and CPF) Programs
sesuai Peraturan POJK No. 08 Tahun 2023; in accordance with OJK Regulation No. 08 of 2023.
10. Direktur yang membawahi fungsi kepatuhan telah 10. The Director in charge of Compliance Function has
memberikan persetujuan terkait Financial Integrity approved the Financial Integrity Rating (FIR) on
Rating (FIR) on Money Laundering and Terrorism Money Laundering and Terrorism Financing (FIR)
Financing (FIR) periode tahun 2025; for the 2025 period.
11. Direktur yang membawahi fungsi kepatuhan telah 11. The Director in charge of Compliance Function
memberikan persetujuan terkait Laporan Transaksi has approved the Suspicious Financial Transaction
Keuangan Mencurigakan (LTKM) pada periode Report (LTKM) for the 2025 period.
tahun 2025; serta
12. Direktur yang membawahi fungsi kepatuhan 12. The Director in charge of Compliance Function
telah memberikan persetujuan terkait Rencana has approved the Data Update Plan for the 2026
Pengkinian Data untuk periode tahun 2026. period.
Selain itu, sepanjang tahun 2025 Direksi menerbitkan Furthermore, throughout 2025, the Board of Directors
270 kebijakan dan keputusan baik di bidang operasional, issued 270 policies and decisions on operations,
keuangan, maupun beberapa penunjang usaha melalui finance, and several business supports through policy
perangkat kebijakan berupa Keputusan. instruments in the form of Decisions.
Sertifikasi Manajemen Risiko Risk Management Certification
Sesuai dengan ketentuan yang tercantum dalam Surat In accordance with the provisions stipulated in Circular
Edaran Otoritas Jasa Keuangan No. 28/SEOJK.03/2022 Letter of the Financial Services Authority No. 28/
tentang Sertifikasi Manajemen Risiko Bagi Sumber Daya SEOJK.03/2022 on Risk Management Certification for
Manusia Bank Umum. Dewan Komisaris dan Direksi Human Resources of Commercial Banks, members of
diwajibkan memiliki Sertifikat Manajemen Risiko yang the Board of Commissioners and the Board of Directors
dikeluarkan oleh Lembaga Sertifikasi Profesi, dengan are required to possess a Risk Management Certificate
klasifikasi sebagai berikut: issued by a Professional Certification Institution, with
the following classifications:
Jabatan Masa Berlaku
Level
Position Validity Period
Komisaris Minimal tingkat 1 4 Tahun
Commissioners Minimum Level 1 4 Years
Komisaris Independen Minimal tingkat 2 4 Tahun
Independent Commissioners Minimum Level 2 4 Years
Direktur Utama dan Direktur dengan aset 1 hingga 10 triliun 2 Tahun
4
President Director and Directors with assets of 1 to 10 trillion 2 Years
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Jika masa berlaku sertifikasi telah berakhir, maka wajib If the validity period of the certification has expired, a
dilakukan Program Pemeliharaan (Refreshment) secara periodic Maintenance (Refreshment) Program must be
berkala. Program ini harus dilaksanakan setidaknya 1 undertaken. This program must be conducted at least
(satu) kali dalam 4 (empat) tahun untuk tingkat 1 dan 1 (one) time every 4 (four) years for Levels 1 and 2; or
2; atau 1 (satu) kali dalam 2 (dua) tahun untuk tingkat 1 (one) time every 2 (two) years for Levels 3, 4, and 5.
3, 4 dan 5.
Tabel berikut menyajikan informasi mengenai sertifikasi The following table presents information regarding the
manajemen risiko yang dimiliki oleh Direksi KB Bank risk management certifications held by the Board of
pada tahun 2025. Directors of KB Bank in 2025.
Nama Jabatan Kualifikasi Lembaga yang Mengeluarkan Sertifikasi
Name Position Qualification Institution Issuing the Certificate
Direktur Utama
Kunardy Darma, Lie 7 BSMR
President Director
Direktur
Robby Mondong 7 BSMR
Director
Direktur
Dodi Widjajanto 7 BSMR
Director
Direktur
Henry Sawali 7 BSMR
Director
Direktur
Jung Ho Han 7 BSMR
Director
Direktur
Jang Hyuk Im 7 BSMR
Director
Direktur
Widodo Suryadi 7 BSMR
Director
Program Pengenalan Perusahaan bagi Company Induction Program for Newly
Direksi Baru Appointed Directors
KB Bank memiliki dan menjalankan program orientasi KB Bank has established and implemented an induction
bagi Direksi baru yang bertujuan memberikan gambaran program for newly appointed Directors aimed at
atas aktivitas bisnis, rencana Bank ke depan, pedoman providing an overview of the Bank’s business activities,
kerja serta hal lainnya yang menjadi tanggung jawab future plans, work guidelines, and other matters that
Direksi. fall under the responsibilities of the Board of Directors.
Melalui program orientasi ini, diharapkan anggota Through this program, it is expected that new members
Direksi baru dapat bekerja selaras dengan organ Tata of the Board of Directors will be able to work in alignment
Kelola Bank yang lain. Materi program orientasi tersebut with other organs of the Bank’s Governance structure. The
berupa dokumen-dokumen yang disiapkan unit kerja orientation materials consist of documents prepared by
Sekretaris Perusahaan, antara lain meliputi: the Corporate Secretary unit, including but not limited to:
1. Penjelasan mengenai tugas, tanggung jawab dan 1. An explanation of the duties, responsibilities, and
wewenang anggota Direksi; authorities of members of the Board of Directors;
2. Pengenalan dan penjelasan mengenai Budaya 2. An introduction to and explanation of the
Perseroan dan Struktur Organisasi; Company’s Culture and Organizational Structure;
3. Penjelasan Rencana Kerja dan Anggaran 3. An explanation of the Company Work Plan and
Perusahaan (RKAP) dan Rencana Bisnis Bank Budget (RKAP), the Bank Business Plan (RBB), the
(RBB), Pedoman Tata Tertib Kerja Direksi, dan Board of Directors Charter, and the Company’s
Anggaran Dasar Perseroan; serta Articles of Association; and
4. Mengikutsertakan dalam program training pada 4. Participation in training programs relevant to their
bidang yang sesuai dengan tugas dan fungsi yang respective duties and functions, as well as other
bersangkutan. Serta hal-hal penting lainnya yang important matters delivered through presentations,
dapat diberikan berupa presentasi, pertemuan, meetings, company visits, document reviews, or
kunjungan ke Perusahaan dan pengkajian dokumen other programs.
atau program lainnya.
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Tata Kelola Perusahaan Corporate Governance
Sehubungan dengan perubahan susunan dan komposisi In connection with changes in the composition and
Direksi, pada tahun 2025 KB Bank telah melaksanakan structure of the Board of Directors, in 2025 KB Bank
program pengenalan kepada anggota Direksi baru, conducted an induction program for newly appointed
yaitu Kunardy Darma, Lie selaku Direktur Utama dan members of the Board of Directors, namely Kunardy
Widodo Suryadi selaku Direktur yang diselenggarakan Darma, Lie as President Director and Widodo Suryadi
pada 25 September 2025 dan 11 Februari 2026. as Director, held on September 25, 2025 and February
11, 2026.
Program Pelatihan dan Pengembangan Training and Competency
Kompetensi di Tahun 2025 Development Program in 2025
KB Bank memberikan kesempatan kepada Direksi untuk KB Bank provides opportunities for members of the
dapat mengembangkan dan meningkatkan kompetensi Board of Directors to develop and enhance their
diri melalui pelatihan dan sertifikasi, maupun program competencies through training and certification, as
peningkatan kompetensi lainnya seperti seminar dan well as other competency development programs such
workshop. as seminars and workshops.
Berikut disampaikan pelatihan pendidikan dan/ The following outlines the education and/or
atau peningkatan kompetensi yang diikuti Direksi di competency development programs attended by the
sepanjang tahun 2025. Board of Directors throughout 2025.
Materi Pendidikan
Nama dan Jabatan Jenis Pendidikan dan Pelatihan dan Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Type of Education and Training Education and Place/Date Organizer
Training Materials
Kunardy Darma, Lie Training AML For Executive Anti Money Jakarta, 9 Oktober 2025 Internal Diklat
Direktur Utama AML Training for Executives Laundering Jakarta, October 9, 2025 Internal Education
President Director and Training
Pelaksanaan Pembekalan dan Ujian Manajemen Manajemen Risiko Jakarta, 30 September Maisa Edukasi
Risiko 2025 - Direktur Risk Management 2025
Implementation of Risk Management Jakarta, September 30,
Preparation and Examination 2025 - Director 2025
Robby Mondong FGD Mortgage Business Mortgage Business Jakarta, 17 Januari 2025 Internal Diklat
Direktur Mortgage Business FGD Jakarta, January 17, Internal Education
Director 2025 and Training
Pelaksanaan Pembekalan dan Ujian Manajemen Manajemen Risiko Jakarta, 30 September Maisa Edukasi
Risiko 2025 - Direktur Risk Management 2025
Implementation of Risk Management Jakarta, September 30,
Preparation and Examination 2025 - Director 2025
Workshop Committee Audit SME Audit SME Jakarta, 7 Mei 2025 Internal Diklat
SME Audit Committee Workshop SME Audit Jakarta, May 7, 2025 Internal Education
and Training
Workshop SND Business & Services SND Business & Jakarta, 4 Juni 2025 Internal Diklat
SND Business & Services Workshop Services Jakarta, June 4, 2025 Internal Education
and Training
Workshop "Sales Acceleration Program" Sales Acceleration Jakarta, 25 Juli 2025 Internal Diklat
“Sales Acceleration Program” Workshop Program Jakarta, July 25, 2025 Internal Education
and Training
Training AML For Executive Anti Money Jakarta, 9 Oktober 2025 Internal Diklat
AML Training for Executives Laundering Jakarta, October 9, 2025 Internal Education
and Training
Retail Product Workshop 2025 Retail Product Jakarta, 16 Oktober 2025 Internal Diklat
Jakarta, October 16, 2025 Internal Education
and Training
Sosialisasi Perubahan Perdirjen dan Strategi Pelayanan Jakarta, 22 Desember ASABRI
Pelayanan Pembayaran Pensiun Tahun 2026 Pembayaran 2025
Dissemination of Amendments to the Director Pensiun Jakarta, December 22,
General Regulation and the Pension Payment Pension Payment 2025
Service Strategy for 2026 Services
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Materi Pendidikan
Nama dan Jabatan Jenis Pendidikan dan Pelatihan dan Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Type of Education and Training Education and Place/Date Organizer
Training Materials
Dodi Widjajanto Workshop Committee Audit SME Audit SME Jakarta, 7 Mei 2025 Internal Diklat
Direktur SME Audit Committee Workshop SME Audit Jakarta, May 7, 2025 Internal Education
Director and Training
Inagurasi Certified Risk Management (CRM) Climate Risk Batam, 12 Juni 2025 BARRA
BSMR Dan Seminar Nasional Kesiapan Industri & Cyber Risk Batam, June 12, 2025
Perbankan Dalam Merespon Eskalasi Climate
Risk & Cyber Risk 2025
Inauguration of Certified Risk Management
(CRM) for BSMR and National Seminar on the
Banking Industry’s Readiness to Respond to the
Escalation of Climate Risk & Cyber Risk 2025
Pelaksanaan Pembekalan dan Ujian Manajemen Manajemen Risiko Jakarta, 30 September Maisa Edukasi
Risiko 2025 - Direktur Risk Management 2025
Implementation of Risk Management Jakarta, September 30,
Preparation and Examination 2025 - Director 2025
Henry Sawali FGD Credit Analyst Credit Analyst Jakarta, 15 Mei 2025 Internal Diklat
Direktur Credit Analyst FGD Jakarta, May 15, 2025 Internal Education
Director and Training
Pelaksanaan Pembekalan dan Ujian Manajemen Manajemen Risiko Jakarta, 30 September Maisa Edukasi
Risiko 2025 - Direktur Risk Management 2025
Implementation of Risk Management Jakarta, September 30,
Preparation and Examination 2025 - Director 2025
Workshop Committee Audit SME Audit SME Jakarta, 7 Mei 2025 Internal Diklat
SME Audit Committee Workshop SME Audit Jakarta, May 7, 2025 Internal Education
and Training
Workshop Credit Investigation 2025 Credit Investigation Jakarta, 18 September Internal Diklat
Credit Investigation Workshop 2025 2025 Internal Education
Jakarta, September 18, and Training
2025
Training AML For Executive Anti Money Jakarta, 9 Oktober 2025 Internal Diklat
AML Training for Executives Laundering Jakarta, October 9, 2025 Internal Education
and Training
Jung Ho Han FGD Mortgage Business Mortgage Business Jakarta, 17 Januari 2025 Internal Diklat
Direktur Mortgage Business FGD Jakarta, January 17, Internal Education
Director 2025 and Training
Workshop "Sales Acceleration Program" Sales Acceleration Jakarta, 25 Juli 2025 Internal Diklat
“Sales Acceleration Program” Workshop Program Jakarta, July 25. 2025 Internal Education
and Training
Pelaksanaan Pembekalan dan Ujian Manajemen Manajemen Risiko Jakarta, 30 September Maisa Edukasi
Risiko 2025 - Direktur Risk Management 2025
Implementation of Risk Management Jakarta, September 30,
Preparation and Examination 2025 - Director 2025
Training AML For Executive Anti Money Jakarta, 9 Oktober 2025 Internal Diklat
AML Training for Executives Laundering Jakarta, October 9, 2025 Internal Education
and Training
Jang Hyuk Im Training AML For Executive Anti Money Jakarta, 9 Oktober 2025 Internal Diklat
Direktur AML Training for Executives Laundering Jakarta, October 9, 2025 Internal Education
Director and Training
Pelaksanaan Pembekalan dan Ujian Manajemen Manajemen Risiko Jakarta, 30 September Maisa Edukasi
Risiko 2025 - Direktur Risk Management 2025
Implementation of Risk Management Jakarta, September 30,
Preparation and Examination 2025 - Director 2025
Widodo Suryadi Pelaksanaan Pembekalan dan Ujian Manajemen Manajemen Risiko Jakarta, 8 Desember Maisa Edukasi
Direktur Risiko 2025 - Direktur Risk Management 2025
Director Implementation of Risk Management Jakarta, December 8,
Preparation and Examination 2025 - Director 2025
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Mekanisme Pengunduran Diri dan Mechanism for the Resignation and
Pemberhentian Direksi Dismissal of Members of the Board of
Directors
Pengunduran diri anggota Direksi dilakukan dengan The resignation of a member of the Board of Directors
menyampaikan pemberitahuan secara tertulis kepada shall be carried out by submitting a written notice
Bank, dengan tembusan kepada Pemegang Saham, to the Bank, with copies to the Shareholders, other
Direksi, dan Dewan Komisaris lainnya, sekurang- members of the Board of Directors, and the Board of
kurangnya 30 (tiga puluh) hari sebelum tanggal Commissioners, at least 30 (thirty) days prior to the
pengunduran diri yang bersangkutan. effective date of resignation.
Perseroan harus menyelenggarakan RUPS dalam The Company must convene a GMS within 90 (ninety)
waktu 90 (sembilan puluh) hari setelah menerima surat days after receiving the resignation letter of the relevant
pengunduran diri anggota Direksi untuk menindaklanjuti member of the Board of Directors to follow up on the
masalah tersebut. Jika tidak, pengunduran diri akan matter. Otherwise, the resignation shall be deemed
dianggap sah tanpa persetujuan RUPS. Sebelum valid without GMS approval. Prior to the resignation
pengunduran diri berlaku efektif, anggota Direksi yang becoming effective, the concerned member of the
bersangkutan tetap berkewajiban untuk menyelesaikan Board of Directors remains obligated to complete his/
tugas dan tanggung jawabnya sesuai dengan Anggaran her duties and responsibilities in accordance with the
Dasar. Adapun mekanismenya adalah sebagai berikut: Articles of Association. The mechanism is as follows:
1. Usulan pemberhentian dan/atau penggantian 1. The proposal for dismissal and/or replacement of a
anggota Direksi akan diputuskan dalam RUPS member of the Board of Directors shall be decided
dengan memperhatikan rekomendasi dari Dewan at a GMS, by considering recommendations from
Komisaris atau komite yang menjalankan fungsi the Board of Commissioners or the committee
nominasi. performing the nomination function.
2. Keputusan untuk memberhentikan anggota Direksi 2. The decision to dismiss a member of the Board
diambil setelah anggota Direksi yang bersangkutan of Directors shall be made after the concerned
diberikankesempatanuntukmembeladiridalamRUPS. member has been given the opportunity to present
Pemberhentian demikian berlaku sejak penutupan a defense at the GMS. Such dismissal shall take
RUPS yang memutuskan pemberhentiannya, kecuali effect as of the closing of the GMS that resolves
bila tanggal pemberhentian yang lain ditentukan the dismissal, unless another effective date is
oleh RUPS tersebut. Pemberian kesempatan untuk determined by the GMS. The opportunity to present
membela diri tidak diperlukan apabila anggota a defense shall not be required if the member of the
Direksi tersebut mengundurkan diri secara sukarela Board of Directors voluntarily resigns from his/her
dari jabatannya dan/atau tidak berkeberatan atas position and/or does not object to the dismissal.
pemberhentian tersebut.
3. Anggota Direksi yang masa jabatannya telah 3. A member of the Board of Directors whose term of
berakhir dapat diangkat kembali hanya untuk 1 office has expired may be reappointed for only 1
(satu) kali masa jabatan. (one) additional term.
4. Seorang anggota Direksi berhak untuk mengundurkan 4. A member of the Board of Directors has the right to
diri dari jabatannya dengan memberitahukan secara resign from his/her position by submitting a written
tertulis mengenai maksudnya tersebut kepada notice of such intention to the Company at least
Perseroan sekurang-kurangnya 30 (tiga puluh) hari 30 (thirty) calendar days prior to the intended
kalender sebelum tanggal pengunduran dirinya. effective date of resignation.
5. Anggota Direksi yang mengundurkan diri hanya 5. A resigning member of the Board of Directors shall
akan dibebaskan dari tanggung jawabnya, jika only be released from liability if the GMS grants a
RUPS membebaskannya dari tanggung jawab full release and discharge for actions taken during
selama masa jabatannya. his/her term of office.
6. Perseroan wajib menyelenggarakan RUPS dalam 6. The Company is required to convene a GMS no
jangka waktu paling lambat 90 (sembilan puluh) hari later than 90 (ninety) days after receiving the
setelah menerima surat pengunduran diri tersebut resignation letter to decide upon the resignation
untuk memutuskan permohonan pengunduran diri request of the concerned member of the Board of
anggota Direksi tersebut. Directors.
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7. Dalam hal anggota Direksi mengundurkan diri 7. In the event that the resignation of a member of
sehingga mengakibatkan jumlah Direksi menjadi the Board of Directors results in the total number
kurang dari 2 (dua) orang, maka pengunduran diri of the Board of Directors being fewer than 2 (two)
tersebut sah apabila telah ditetapkan oleh RUPS persons, such resignation shall be valid only after it
dan telah diangkat anggota Direksi yang baru has been resolved by the GMS and a new member
sehingga memenuhi persyaratan minimal jumlah of the Board of Directors has been appointed so
anggota Direksi. that the minimum required number of members of
the Board of Directors is fulfilled.
8. Jabatan anggota Direksi berakhir apabila: 8. The position of a member of the Board of Directors
shall terminate if he/she:
a. Mengundurkan diri; a. Resigns;
b. Tidak lagi memenuhi persyaratan perundang- b. No longer meets the requirements under
undangan yang berlaku; prevailing laws and regulations;
c. Meninggal dunia; serta c. Passes away; or
d. Diberhentikan berdasarkan keputusan RUPS. d. Is dismissed based on a resolution of the GMS.
Penilaian Kinerja Direksi Board of Directors Performance
Assessment
Sesuai dengan Undang-Undang No. 40 Tahun 2007 In accordance to Law No. 40 of 2007 on Limited Liability
tentang Perseroan Terbatas, Direksi yang terdiri dari Companies, if the Board of Directors consists of 2 (two)
2 (dua) atau lebih anggota, maka tanggung jawab or more members, their liability is joint and several.
mereka bersifat tanggung renteng. Evaluasi kinerja The performance evaluation of the Board of Directors
Direksi dilakukan melalui 2 (dua) mekanisme utama is conducted through 2 (two) main mechanisms as
sebagai berikut: follows:
Penilaian Kinerja oleh Rapat Umum Pemegang Performance Assessment by the General
Saham (RUPS) Meeting of Shareholders (GMS)
Evaluasi Direksi dan masing-masing Anggota Direksi The evaluation of the Board of Directors and each
dilakukan setiap tahunnya oleh Dewan Komisaris member of the Board of Directors is conducted
sebagai bagian dari akuntabilitas. Evaluasi ini mencakup annually by the Board of Commissioners as part of
hasil kinerja keseluruhan Direksi, baik secara kolegial the accountability process. This evaluation covers the
maupun individual. overall performance results of the Board of Directors,
both collectively and individually.
Hasil evaluasi tersebut akan disampaikan kepada The results of the evaluation are submitted to the
Pemegang Saham dalam RUPS. Evaluasi ini menjadi Shareholders at the GMS. This evaluation serves as
salah satu faktor pertimbangan bagi pemegang saham one of the considerations for shareholders in deciding
dalam keputusan untuk memberhentikan dan/atau whether to dismiss and/or reappoint members of the
menunjuk kembali anggota Direksi. Board of Directors.
Prosedur Pelaksanaan Assessment Kinerja Procedures for Implementing the Board of
Direksi Directors Performance Assessment
Setiap tahun, anggota Direksi melakukan self- Each year, members of the Board of Directors conduct
assessment untuk mengevaluasi kinerja Direksi secara a self-assessment to evaluate the Board of Directors’
kolegial. Hal ini bertujuan untuk mendorong kontribusi performance collectively. This aims to encourage
positif dari setiap anggota Direksi dalam memperbaiki positive contributions from each member of the Board
kinerja secara berkesinambungan. Usulan pencapaian of Directors in continuously improving performance. The
kinerja Direksi disampaikan oleh Dewan Komisaris dan proposed performance achievements of the Board of
Direksi dalam RUPS. Directors are presented by the Board of Commissioners
and the Board of Directors at the GMS.
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RUPS memberikan pembebasan tanggung jawab The GMS grants a release and discharge of responsibility
kepada anggota Direksi atas pengurusan yang telah (acquit et de charge) to the members of the Board
dilakukan selama tahun buku sebelumnya, kecuali jika of Directors for the management actions carried out
ada perbuatan penggelapan, penipuan, atau tindakan during the previous fiscal year, except in cases of
pidana lainnya yang tercermin dalam Laporan Tahunan embezzlement, fraud, or other criminal acts as reflected
dan Laporan Keuangan. in the Annual Report and Financial Statements.
Kriteria Evaluasi Kinerja Direksi Board of Directors Performance Assessment
Criteria
Evaluasi kinerja Direksi diukur berdasarkan Key The performance evaluation of the Board of Directors
Performance Indicator (KPI) yang telah ditetapkan is measured based on the Key Performance Indicators
untuk masing-masing Direksi, sebagai berikut: (KPI) established for each Director, as follows:
1. Pencapaian target kinerja keuangan dan profitabilitas Perseroan; | Achievement of the Company’s financial
performance and profitability targets;
2. Penguatan struktur permodalan dan likuiditas sesuai ketentuan regulator; | Strengthening of capital structure
and liquidity in accordance with regulatory requirements;
3. Peningkatan kualitas aset melalui pengendalian Loan at Risk (LAR) dan rasio kredit bermasalah; | Improvement
Direktur Utama of asset quality through the control of Loan at Risk (LAR) and non-performing loan ratios;
President Director 4. Implementasi strategi dan program transformasi untuk mendukung pertumbuhan berkelanjutan; | Implementation
of transformation strategies and programs to support sustainable growth;
5. Peningkatan nilai perusahaan dan kepercayaan pemegang saham; | Enhancement of corporate value and
shareholder confidence;
6. Penguatan manajemen risiko, kepatuhan, dan penerapan Good Corporate Governance (GCG). | Strengthening
of risk management, compliance, and the implementation of Good Corporate Governance (GCG).
1. Mencapai kinerja keuangan yang telah ditargetkan; | Achieving the targeted financial performance;
2. Melakukan ekspansi pangsa pasar dengan meningkatkan jumlah nasabah aktif dan pertumbuhan kredit baru; |
Expanding market share by increasing the number of active customers and new credit growth;
3. Mengoptimalkan penghimpunan dana murah untuk memperkuat struktur pendanaan dan mendukung
pertumbuhan bisnis yang berkelanjutan; | Optimizing the mobilization of low-cost funds to strengthen the
Direktur Bisnis Ritel funding structure and support sustainable business growth;
Retail Business Director 4. Meningkatkan efisiensi biaya operasional untuk mendukung profitabilitas; | Improving operational cost
efficiency to support profitability;
5. Meningkatkan kualitas aset melalui pertumbuhan kredit yang sehat dan penurunan Loan at Risk (LAR); | Enhancing
asset quality through healthy credit growth and the reduction of Loan at Risk (LAR);
6. Mengimplementasikan inisiatif strategis untuk mendukung pertumbuhan bisnis dan daya saing Perusahaan. |
Implementing strategic initiatives to support the Company’s business growth and competitiveness.
1. Pengendalian kualitas portofolio kredit melalui pencapaian target LAR; | Controlling the quality of the credit
portfolio through the achievement of the LAR target;
2. Peningkatan kualitas proses analisis, persetujuan, dan monitoring kredit; | Improving the quality of credit
analysis, approval, and monitoring processes;
3. Percepatan penanganan dan penyelesaian kredit bermasalah; | Accelerating the handling and settlement of
Direktur Kredit non-performing loans;
Credit Director 4. Melakukan efisiensi biaya operasional dan optimalisasi aset; | Enhancing operational cost efficiency and
optimizing assets;
5. Mengimplementasikan inisiatif strategis untuk mendukung pertumbuhan bisnis dan daya saing Perusahaan; |
Implementing strategic initiatives to support the Company’s business growth and competitiveness;
6. Penguatan kontrol risiko kredit untuk mendukung pertumbuhan kredit yang sehat. | Strengthening credit risk
controls to support healthy credit growth.
1. Memastikan kepatuhan terhadap regulasi dan meminimalkan sanksi dari regulator; | Ensuring compliance with
regulations and minimizing sanctions from regulators;
2. Melakukan efisiensi biaya hukum dan meningkatkan keberhasilan penyelesaian kasus; | Improving legal cost
efficiency and increasing the success rate of case resolution;
Direktur Kepatuhan dan
3. Mengimplementasikan inisiatif strategis untuk mendukung pertumbuhan bisnis dan daya saing perusahaan; |
Risiko
Implementing strategic initiatives to support the Company’s business growth and competitiveness;
Compliance and Risk Director
4. Meningkatkan efektivitas pengendalian dan pencegahan fraud; | Enhancing the effectiveness of fraud control
and prevention;
5. Meningkatkan kelengkapan kebijakan dan prosedur dalam mendukung tata kelola risiko yang baik. | Improving
the completeness of policies and procedures to support good risk governance.
1. Mencapai kinerja keuangan yang telah ditargetkan; | Achieving the targeted financial performance;
2. Melakukan ekspansi pangsa pasar dengan meningkatkan jumlah nasabah aktif dan pertumbuhan kredit baru;
| Expanding market share by increasing the number of active customers and new credit growth;
3. Melakukan ekspansi kredit yang sehat serta menjaga kualitas aset; | Conducting prudent credit expansion
Direktur Strategi
while maintaining asset quality;
Strategy Director
4. Mengoptimalkan produktivitas penjualan untuk mendapatkan kepercayaan dan loyalitas pelanggan; | Optimizing
sales productivity to gain customer trust and loyalty;
5. Mengimplementasikan inisiatif strategis untuk mendukung pertumbuhan bisnis dan daya saing perusahaan. |
Implementing strategic initiatives to support the Company’s business growth and competitiveness.
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1. Mencapai kinerja keuangan yang telah ditargetkan; | Achieving the targeted financial performance;
2. Melakukan efisiensi biaya operasional dan optimalisasi aset; | Improving operational cost efficiency and
optimizing assets;
Direktur Keuangan
3. Memastikan kecukupan modal dalam mendukung ekspansi bisnis dan menjaga stabilitas keuangan bank; |
Finance Director
Ensuring capital adequacy to support business expansion and maintain financial stability of the Bank;
4. Mengimplementasikan inisiatif strategis untuk mendukung pertumbuhan bisnis dan daya saing Perusahaan. |
Implementing strategic initiatives to support the Company’s business growth and competitiveness.
1. Mencapai kinerja keuangan yang telah ditargetkan; | Achieving the targeted financial performance;
2. Peningkatan stabilitas, keamanan, dan ketersediaan sistem TI;| Enhancing the stability, security, and
availability of IT systems;
3. Melakukan ekspansi pangsa pasar dengan meningkatkan jumlah nasabah digital; | Expanding market share by
increasing the number of digital customers;
Direktur IT & Digital
4. Melakukan efisiensi biaya operasi dan meningkatkan kualitas asset; | Improving operational cost efficiency
IT & Digital Director
and asset quality;
5. Meningkatkan dukungan Teknologi Informasi dalam pelayanan dan operasi untuk mendukung bisnis; | Strengthening
IT support in services and operations to support the business;
6. Mengimplementasikan inisiatif strategis untuk mendukung pertumbuhan bisnis dan daya saing Perusahaan. |
Implementing strategic initiatives to the Company’s support business growth and competitiveness.
Pihak yang Melakukan Assessment Assessor
Penilaian kinerja Direksi dilakukan oleh Dewan The performance assessment of the Board of Directors
Komisaris dan Pemegang Saham dalam RUPS, sesuai is conducted by the Board of Commissioners and the
dengan kewajiban yang diatur dalam perundang- Shareholders during the GMS, in accordance with
undangan yang berlaku serta ketentuan yang the obligations stipulated by the applicable laws and
tercantum dalam Anggaran Dasar perusahaan. Proses regulations as well as the provisions set forth in the
penilaian ini juga mengikuti amanat yang diberikan Company’s Articles of Association. This assessment
oleh Pemegang Saham, yang dapat termanifestasikan process also follows mandates issued by the Shareholders,
dalam keputusan-keputusan yang diambil dalam which may be reflected in resolutions adopted during
RUPS. Dewan Komisaris bertanggung jawab untuk the GMS. The Board of Commissioners is responsible for
memastikan bahwa penilaian kinerja Direksi dilakukan ensuring that the performance assessment of the Board
secara objektif dan transparan, sesuai dengan standar of Directors is carried out objectively and transparently,
yang ditetapkan. in accordance with established standards.
Sementara itu, Pemegang Saham memiliki peran Meanwhile, the Shareholders play a crucial role in
penting dalam menentukan arah dan kebijakan determining the direction and policies of the company,
perusahaan, termasuk mengevaluasi kinerja Direksi including evaluating the performance of the Board
dalam mencapai tujuan perusahaan. Dengan demikian, of Directors in achieving the company’s objectives.
proses penilaian kinerja Direksi menjadi bagian integral Thus, the performance evaluation of the Board of
dari tata kelola perusahaan yang baik, yang bertujuan Directors becomes an integral part of good corporate
untuk meningkatkan akuntabilitas, transparansi, governance, aimed at enhancing accountability,
dan pertanggungjawaban di tingkat kepemimpinan transparency, and responsibility at the highest level of
tertinggi. leadership.
Penilaian Sendiri Tugas dan Tanggung Jawab Self-Assessment of Duties, Responsibilities,
serta Kecukupan Penerapan Tata Kelola and Adequacy of the Implementation of the
Direksi Board of Directors’ Governance
Sesuai Surat Edaran OJK No. 14/SEOJK.03/2025 In accordance with OJK Circular Letter No. 14/
tentang Penerapan Tata Kelola bagi Bank Umum, KB SEOJK.03/2025 on the Implementation of Governance
Bank melaksanakan penilaian sendiri (self-assessment) for Commercial Banks, KB Bank conducts a self-
Tata Kelola untuk periode 31 Desember 2025. Dalam assessment of governance (self-assessment) for the
penilaian GCG tersebut termasuk di dalamnya period ending December 31, 2025. This GCG assessment
mencakup aspek Direksi. includes aspects related to the Board of Directors.
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Prosedur Pelaksanaan Penilaian Sendiri Self-Assessment Implementation Procedure
Self assessment dilakukan pada periode Bulan Juni dan The self-assessment is conducted twice a year, in June
Desember setiap tahunnya. Bank melakukan penilaian and December. The Bank carries out the assessment
berdasarkan kertas kerja sesuai lampiran III SEOJK No. based on working papers in accordance with Appendix
14/SEOJK.03/2025 Tahun 2025 perihal Penerapan Tata III of SEOJK No. 14/SEOJK.03/2025 of 2025 on the
Kelola Bagi Bank Umum indikator Pelaksanaan Tugas, Implementation of Governance for Commercial Banks,
Tanggung Jawab, dan Wewenang Direksi. Indicators for the Implementation of the Duties,
Responsibilities, and Authorities of the Board of Directors.
Kriteria Kecukupan Penerapan Tata Kelola Criteria for Adequacy of Governance
Implementation
Kriteria yang digunakan dalam pelaksanaan Self The criteria used in the implementation the Board of
Assessment kinerja Direksi tersusun ke dalam sistem Directors’ self-assessment are structured within the
Tata Kelola yang dikelompokkan menjadi 3 (tiga) aspek Governance system, grouped into 3 (three) assessment
penilaian yaitu Governance Structure, Governance aspects: Governance Structure, Governance Process,
Process dan Governance Outcome. Governance Structure and Governance Outcome. The Governance Structure
terdiri dari 15 (lima belas) indikator, Governance Process consists of 15 (fifteen) indicators, the Governance
terdiri dari 18 (delapan belas) indikator sedangkan Process consists of 18 (eighteen) indicators, and the
Governance Outcome terdiri dari 11 (sebelas) indikator. Governance Outcome consists of 11 (eleven) indicators.
Pihak yang Melakukan Assessment Assessor
Pelaksanaan assessment dilaksanakan oleh The assessment is carried out by the Compliance,
Compliance, Policy & Good Corporate Governance Policy & Good Corporate Governance Department, as
Department sebagai satuan kerja yang melaksanakan the unit responsible for evaluating the implementation
penilaian terhadap faktor pelaksanaan GCG di of GCG factors within the Company.
Perseroan.
Hasil Self-Assessment Pelaksanaan Tata Kelola Results of the Board of Directors’ Governance
(GCG) Kinerja Direksi Tahun 2025 (GCG) Self-Assessment for 2025
Hasil penilaian sendiri (self-assessment) pelaksanaan The results of the self-assessment of GCG
GCG periode 31 Desember 2025 adalah mendapat implementation as of December 31, 2025, received a
peringkat 2 (Baik) untuk faktor Pelaksanaan Tugas dan rating of 2 (Good) for the factor Execution of Duties
Tanggung Jawab Direksi. and Responsibilities of the Board of Directors.
Penilaian Kinerja Komite dan Unit Kerja Performance Evaluation of Committees
yang Berada di Bawah Direksi and Work Units Under the Board of
Directors
Direksi dapat membentuk Komite yang membantu The Board of Directors may establish Committees
Direksi dalam menjalankan tugas dan tanggung jawab to assist the Board of Directors in carrying out its
pengurusan Bank, sesuai dengan peraturan perundang- management duties and responsibilities of the Bank,
undangan. Hingga akhir tahun 2025, Direksi KB Bank in accordance with applicable laws and regulations. As
telah membentuk 11 (sebelas) Komite di bawah Direksi. of the end of 2025, KB Bank’s Board of Directors had
Komite-komite ini dibentuk sesuai dengan kebutuhan established 11 (eleven) Committee under the Board of
bisnis Perseroan dan ketentuan regulasi yang berlaku, Directors. These Committees were formed based on the
dengan tujuan utama meningkatkan efektivitas dan Company’s business needs and applicable regulatory
efisiensi operasional. requirements, with the primary objective of enhancing
operational effectiveness and efficiency.
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Komite-komite tersebut mencakup berbagai bidang, The Committees cover various areas, including risk
seperti manajemen risiko, ALCO, kredit, pengarah management, ALCO, credit, information technology
teknologi informasi, dan lainnya, sesuai dengan steering, and others, in line with the Company’s
karakteristik dan kebutuhan Perseroan. Setiap characteristics and needs. Each Committee has specific
Komite memiliki tanggung jawab spesifik, mulai responsibilities, ranging from overseeing policies and
dari mengawasi kebijakan dan praktik operasional, operational practices, ensuring regulatory compliance,
memastikan kepatuhan terhadap regulasi, hingga to providing recommendations regarding remuneration
memberikan rekomendasi terkait kebijakan remunerasi policies and the appointment of Board members.
dan penunjukan anggota Direksi.
Pada tahun 2025, Direksi mengevaluasi kinerja komite- In 2025, the Board of Directors evaluated the
komite yang telah dibentuk dan menyimpulkan bahwa performance of the established Committees and
Komite-komite ini menjalankan tugas serta tanggung concluded that they had carried out their duties and
jawabnya secara efektif. Evaluasi ini mencakup responsibilities effectively. This evaluation included
penilaian terhadap pencapaian tujuan, efektivitas assessing goal achievement, the effectiveness of
proses kerja, serta kontribusi komite terhadap kinerja work processes, and the Committees’ contribution
keseluruhan perusahaan. Dengan adanya komite- to the overall performance of the Company. With
komite ini, diharapkan tata kelola perusahaan semakin these Committees in place, the Company’s corporate
baik dan mendukung pencapaian tujuan bisnis yang governance is expected to be strengthened, supporting
strategis. the achievement of strategic business objectives.
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Rapat Dewan Komisaris dan Direksi
Meetings of the Board of Commissioners and the Board of Directors
Dalam melaksanakan rapat, Dewan Komisaris dan In organizing meetings, the Board of Commissioners
Direksi KB Bank berpedoman pada Peraturan Otoritas and the Board of Directors of KB Bank refer to OJK
Jasa Keuangan No. 33/POJK.04/2014 tentang Direksi Regulation No. 33/POJK.04/2014 on the Board of
dan Dewan Komisaris Emiten atau Perusahaan Publik Directors and Board of Commissioners of Issuers or
serta Anggaran Dasar Perseroan. Ketentuan ini juga Public Companies, as well as the Company’s Articles
diperkuat melalui Pedoman dan Tata Tertib Kerja of Association. These provisions are further reinforced
Dewan Komisaris dan Direksi. through the Work Guidelines and Procedure for the
Board of Commissioners and the Board of Directors.
Rapat Dewan Komisaris Board of Commissioners Meeting
Pedoman dan Tata Tertib Kerja Dewan Komisaris No. Board of Commissioners Charter No. 015 of 2019 set
015 Tahun 2019 menetapkan ketentuan mengenai forth provisions on the mechanism and procedures for
mekanisme dan tata cara penyelenggaraan rapat Dewan holding meetings of the Board of Commissioners as
Komisaris serta rapat Dewan Komisaris bersama Direksi, well as joint meetings of the Board of Commissioners
yang antara lain mencakup hal-hal sebagai berikut: and the Board of Directors, which include the following:
1. Setiap kebijakan dan keputusan strategis wajib 1. Every strategic policy and decision must be made
diputuskan melalui rapat Dewan Komisaris dengan through Board of Commissioners meetings in
memperhatikan ketentuan yang berlaku; accordance with the applicable regulations;
2. Dewan Komisaris wajib mengadakan rapat secara 2. The Board of Commissioners is required to hold
berkala paling kurang 1 (satu) kali dalam 2 (dua) meetings regularly at least once every 2 (two)
bulan, atau rapat Dewan Komisaris dapat diadakan months, or meetings may be convened at any time if
setiap waktu bilamana dipandang perlu oleh deemed necessary by the President Commissioner,
Komisaris Utama atau 2 (dua) orang atau lebih 2 (two) or more other members of the Board of
anggota Dewan Komisaris lainnya atau oleh Direksi; Commissioners, or the Board of Directors;
3. Selain hal tersebut Direksi bersama Dewan Komisaris 3. In addition, the Board of Directors and the Board of
secara berkala wajib mengadakan rapat bersama Commissioners are required to hold joint meetings
paling kurang 1 (satu) kali dalam 4 (empat) bulan; regularly at least once every 4 (four) months;
4. Rapat Dewan Komisaris tersebut wajib dihadiri 4. Board of Commissioners meetings must be
secara fisik oleh seluruh anggota Dewan Komisaris attended physically by all members at least twice
paling kurang 2 (dua) kali dalam setahun; a year;
5. Panggilan rapat Dewan Komisaris dilakukan secara 5. Meeting invitations are made in writing by the
tertulis oleh Komisaris Utama atau salah seorang President Commissioner or any member of the
anggota Dewan Komisaris melalui Sekretaris Board of Commissioners through the Secretary
Dewan Komisaris dengan mencantumkan agenda, to the Board of Commissioners, specifying the
tanggal, waktu dan tempat rapat; agenda, date, time, and venue of the meeting;
6. Keputusan rapat Dewan Komisaris harus diambil 6. Decisions of the Board of Commissioners must
berdasarkan musyawarah untuk mufakat. Dalam hal be made by consensus. If consensus cannot
keputusan berdasarkan musyawarah untuk mufakat be reached, decisions are made by voting, with
tidak tercapai maka keputusan diambil dengan approval from more than ½ (one-half) of the
pemungutan suara berdasarkan suara setuju lebih members of the Board of Commissioners present;
dari ½ (satu per dua) bagian dari jumlah anggota
Dewan Komisaris yang hadir;
7. Hasil rapat Dewan Komisaris termasuk rapat 7. The results of Board of Commissioners meetings,
gabungan Dewan Komisaris dan Direksi wajib including joint meetings of the Board of Commissioners
dituangkan dalam risalah rapat, ditandatangani and the Board of Directors, must be recorded in
oleh seluruh anggota Dewan Komisaris dan/atau the minutes of the meeting, signed by all attending
Direksi yang hadir dan disampaikan kepada seluruh members of the Board of Commissioners and/or Board
anggota Dewan Komisaris dan/atau Direksi; of Directors, and communicated to all members of the
Board of Commissioners and/or Board of Directors;
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8. Semua keputusan Dewan Komisaris bersifat mengikat 8. All decisions of the Board of Commissioners are
bagi seluruh anggota Dewan Komisaris. Perbedaan binding on all members. Any dissenting opinions
pendapat (dissenting opinions) yang terjadi dalam arising in the meetings must be clearly stated in
rapat Dewan Komisaris wajib dinyatakan dengan the minutes, along with the reasons for the dissent;
jelas dalam notulen rapat beserta alasan perbedaan and
pendapat tersebut; serta
9. Risalah rapat Dewan Komisaris dicatat dan 9. The minutes of the Board of Commissioners
didokumentasikan oleh Sekretaris Dewan meetings are recorded and documented by the
Komisaris dan/atau Sekretaris Perusahaan. Secretary to the Board of Commissioners and/or
the Corporate Secretary.
Rapat Internal Dewan Komisaris Internal Meetings of the Board of
Commissioners
Dewan Komisaris KB Bank telah mengadakan rapat Throughout 2025, KB Bank’s Board of Commissioners
internal sebanyak 19 kali di sepanjang tahun 2025. held internal meetings a total of 19 times. The average
Rata-rata tingkat kehadiran anggota Dewan Komisaris attendance rate of Board members in these meetings
dalam rapat tersebut mencapai 95,79%. Adapun rincian reached 95.79%. The details of the meeting agendas
agenda rapat adalah sebagai berikut: are as follows:
Tanggal Peserta Rapat
No. Agenda
Date Meeting Participant
1 20 Februari 2025 1. Persetujuan Pengadaan ATM di Kantor Cabang KB Bank | Approval of ATM 23
February 20, 2025 Installation at KB Bank Branches
2. Laporan Perkembangan Proyek SHINE | SHINE Project Progress Report
2 27 Februari 2025 Persetujuan Revisi Rencana Bisnis Bank (RBB) Tahun Periode 2025-2027 32
February 27, 2025 Approval of the Revised Bank Business Plan (RBB) for the 2025-2027 Period
3 15 April 2025 Laporan Perkembangan Proyek SHINE 29
April 15, 2025 SHINE Project Progress Report
4 20 Juni 2025 1. Pembahasan Revisi Rencana Bisnis Bank KB Bank Periode 2025-2027 | Discussion 32
June 20, 2025 on the Revision of KB Bank’s Business Plan for the 2025-2027 Period
2. Pembahasan Tindak Lanjut Insiden TI pada Reactive Account | Discussion on Follow-
Up Actions Regarding the IT Incident on Reactive Accounts
3. Pembahasan Perlindungan Konsumen dan Layanan Pengaduan Nasabah KB Bank
| Discussion on Consumer Protection and KB Bank Customer Complaint Services
5 23 Juni 2025 Permohonan Persetujuan Divestasi Saham PT KB Bukopin Finance 20
June 23, 2025 Request for Approval of the Divestment of Shares in PT KB Bukopin Finance
6 29 Juli 2025 Pembahasan Laporan Penilaian Tingkat Kesehatan Bank Berdasarkan Risiko (RBBR) 32
July 29, 2025 Semester I 2025
Discussion of the Risk-Based Bank Health Assessment (RBBR) Report for the First Half
of 2025
7 21 Agustus 2025 Pembahasan Laporan Perkembangan Proyek SHINE 29
August 21, 2025 Discussion of the SHINE Project Progress Report
8 29 September 2025 Pembahasan Pembaharuan Visi dan Misi KB Bank 13
September 29, 2025 Discussion of the Update to KB Bank’s Vision and Mission
9 23 Oktober 2025 1. Pembahasan Rangkap Jabatan Anggota Dewan Komisaris | Discussion on Dual Roles 16
October 23, 2025 of Board of Commissioners Members
2. Pembahasan Laporan Inklusi Keuangan Tahun 2025 dan Rencana Aksi Tahun 2026 |
Discussion on the 2025 Financial Inclusion Report and the 2026 Action Plan
3. Pembahasan Laporan Literasi Keuangan Tahun 2025 dan Rencana Aksi Tahun 2026 |
Discussion on the 2025 Financial Literacy Report and the 2026 Action Plan
10 21 November 2025 Diskusi atas Laporan Rencana Korporasi PT Bank KB Indonesia Tbk Tahun 2026-2030 15
November 21, 2025 Discussion on the Corporate Plan Report of PT Bank KB Indonesia Tbk for 2026-2030
11 26 November 2025 Persetujuan atas Rencana Korporasi PT Bank KB Indonesia Tbk untuk tahun 2026-2030 24
November 26, 2025 Approval of the Corporate Plan of PT Bank KB Indonesia Tbk for 2026-2030
12 18 Desember 2025 Pembahasan Manajemen Data SLIK 16
December 18, 2025 Discussion on SLIK Data Management
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Rapat Gabungan Joint Meetings
Hingga akhir tahun 2025, Dewan Komisaris KB Bank Until the end of 2025, KB Bank’s Board of Commissioners
telah mengadakan rapat dengan mengundang Direksi held meetings with the Board of Directors a total of 6
sebanyak 7 (tujuh) kali. Adapun rincian agenda rapat 7 (seven). The details of the meeting agendas are as
adalah sebagai berikut: follows:
Tanggal Peserta Rapat
No. Agenda
Date Meeting Participant
1 23 Januari 2025 Pembahasan Kinerja keuangan KB Bank Triwulan IV Tahun 2024 31
January 23, 2025 Analysis of KB Bank’s Financial Performance for the Fourth Quarter of 2024
2 5 Mei 2025 • Persetujuan Pemimpin Rapat dan Laporan Persiapan Rapat Umum Pemegang 29
May 5, 2025 Saham Tahunan (RUPST) PT Bank KB Bukopin Tbk Tahun 2025 | Approval of the
Meeting Chairperson and Preparation Report for the 2025 Annual General Meeting
of Shareholders (AGMS) of PT Bank KB Bukopin Tbk
• Pembahasan Kinerja Keuangan KB Bank Triwulan I Tahun 2025 Pembahasan
Kinerja Cabang dan KPI (Key Performance Indicators) | Discussion of KB Bank’s
Financial Performance for the First Quarter (Q1) of 2025, Branch Performance, and
Key Performance Indicators (KPIs)
3 26 Juni 2025 Persetujuan Revisi Rencana Bisnis Bank (RBB) Tahun Periode 2025-2027 20
June 26, 2025 Approval of the Revised Bank Business Plan (RBB) for the 2025-2027 Period
4 22 Juli 2025 • Pembahasan Kinerja Perusahaan Semester I Tahun 2025 | Discussion on the Company’s 32
July 22, 2025 Performance for the First Semester of 2025
• Pembahasan Laporan Kegiatan Implementasi APU PPT dan PPPSPM Semester I
2025 | Discussion on the Implementation Activity Report of APU, PPT, and PPPSPM
for the First Semester of 2025
5 21 Agustus 2025 Laporan Rencana RUPSLB 2025 dan Persetujuan Penunjukan Pimpinan RUPSLB 2025 17
August 21, 2025 Report on the Plan for the 2025 Extraordinary General Meeting of Shareholders
(EGMS) and Approval of the Appointment of the Chair of the 2025 EGMS
6 23 Oktober 2025 • Persetujuan Dewan Komisaris dan Laporan Kegiatan atas Implementasi Kebijakan 13
October 23, 2025 AML, CFT, dan CPF | Approval by the Board of Commissioners and Activity Report
on the Implementation of AML, CFT, and CPF Policies
• Pembahasan Kinerja Perusahaan KB Bank Triwulan III Tahun 2025 | Discussion on
KB Bank’s Company Performance for the Third Quarter of 2025
7 21 November 2025 Persetujuan Rencana Bisnis Bank (RBB) Tahun Periode 2026-2028 15
November 21, 2025 Approval of the Bank Business Plan (RBB) for the 2026-2028 Period
Frekuensi Rapat dan Tingkat Kehadiran Dewan Frequency of Meetings and Attendance of the
Komisaris Tahun 2025 Board of Commissioners in 2025
Sepanjang tahun 2025 Dewan Komisaris KB Bank telah Throughout 2025, KB Bank’s Board of Commissioners
melaksanakan rapat sebanyak 12 kali. Sedangkan, held 12 meetings. Meanwhile, joint meetings of the
Rapat Gabungan Dewan Komisaris dengan Direksi di Board of Commissioners with the Board of Directors
sepanjang 2025 dilaksanakan sebanyak 7 (tujuh) kali. were held 7 (seven) times during 2025. The frequency
Adapun frekuensi Kehadiran Rapat Dewan Komisaris and attendance of the Board of Commissioners
dan Rapat Gabungan Dewan Komisaris dengan Direksi meetings and joint meetings with the Board of Directors
sebagai berikut: are as follows:
Rapat Dewan Komisaris Bersama Direksi
Rapat Dewan Komisaris
Board of Commissioners Meeting with Board
Board of Commissioners Meetings
of Directors
Nama
No. Frekuensi Frekuensi Frekuensi
Name Jumlah Jumlah Jumlah
Kehadiran Kehadiran Kehadiran
Rapat Rapat Rapat
Attendance Attendance Attendance
Total Meeting Total Meeting Total Meeting
Frequency Frequency Frequency
1 Jerry Marmen 12 12 100% 7 7 100%
2 Seng Hyup Shin*** 12 10 83% 7 7 100%
3 Nanang Supriyatno* 3 3 100% 2 1 50%
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Rapat Dewan Komisaris Bersama Direksi
Rapat Dewan Komisaris
Board of Commissioners Meeting with Board
Board of Commissioners Meetings
of Directors
Nama
No. Frekuensi Frekuensi Frekuensi
Name Jumlah Jumlah Jumlah
Kehadiran Kehadiran Kehadiran
Rapat Rapat Rapat
Attendance Attendance Attendance
Total Meeting Total Meeting Total Meeting
Frequency Frequency Frequency
4 Tippy Joesoef** 3 3 100% 2 2 100%
5 Stephen Liestyo 12 12 100% 7 7 100%
6 Hae Wang Lee 12 12 100% 7 7 100%
* Tidak lagi menjabat sebagai Komisaris per 28 Mei 2025
** Tidak lagi menjabat sebagai Komisaris Independen per 28 Mei 2025
*** Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Commissioner as of May 28, 2025
** No longer serving as Independent Commissioner as of May 28, 2025
*** No longer serving as Deputy President Commissioner as of March 12, 2026
Rapat Direksi Board of Directors Meetings
Direksi menyelenggarakan Rapat Direksi sebagai The Board of Directors holds meetings as a forum
wadah untuk menetapkan keputusan bisnis, menilai to make business decisions, assess the Company’s
capaian kinerja Perusahaan, serta menentukan arah performance, and determine the direction of corporate
kebijakan pengelolaan Perseroan. Pelaksanaan rapat management policies. The implementation of these
tersebut didasarkan pada prinsip-prinsip berikut: meetings is based on the following principles:
1. Direksi wajib mengadakan Rapat Direksi secara 1. The Board of Directors is required to hold regular
berkala paling kurang 1 (satu) kali dalam setiap meetings at least once a month and is chaired by
bulan dan dipimpin oleh Direktur Utama. the President Director.
2. Direksi wajib mengadakan Rapat Direksi bersama 2. The Board of Directors is required to hold joint
Dewan Komisaris secara berkala paling kurang 1 meetings with the Board of Commissioners
(satu) kali dalam 4 (empat) bulan. regularly, at least once every 4 (four) months.
3. Penyelenggaraan Rapat Direksi dapat dilakukan 3. Board of Directors meetings may be convened at
setiap waktu apabila: any time if:
a. Dipandang perlu oleh seorang atau lebih a. Deemed necessary by one or more members
anggota Direksi; of the Board of Directors;
b. Atas permintaan tertulis dari seorang atau b. Requested in writing by one or more members
lebih anggota Dewan Komisaris. of the Board of Commissioners.
4. Pemanggilan Rapat Direksi harus dilakukan oleh 4. Meeting invitations must be issued by a member of
anggota Direksi yang berhak mewakili Direksi the Board of Directors authorized to represent the
menurut ketentuan Anggaran Dasar. Board of Directors in accordance with the Articles
of Association.
5. Pengambilan keputusan dilakukan secara 5. Decisions are made by consensus and/or voting,
musyawarah untuk mufakat dan/atau pengambilan and are considered valid if attended by more than
suara, akan dianggap sah apabila rapat dihadiri half of the Board of Directors members.
oleh lebih dari setengah jumlah Direksi.
6. Risalah rapat dibuat oleh Sekretaris Perusahaan 6. Minutes of the meeting are prepared by the Corporate
dan ditandatangani oleh seluruh anggota Direksi Secretary and signed by all attending members of
yang hadir untuk disimpan dan tersedia sewaktu- the Board of Directors, to be filed and made available
waktu diminta oleh Dewan Komisaris. upon request by the Board of Commissioners.
7. Perbedaan pendapat (dissenting opinions) yang 7. Any dissenting opinions arising during the meeting
terjadi dalam rapat harus dicantumkan di dalam must be recorded in the minutes along with the
risalah rapat beserta alasannya. reasons for the dissent.
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Tata Kelola Perusahaan Corporate Governance
Rapat Internal Direksi Internal Meetings of the Board of Directors
Direksi KB Bank telah mengadakan rapat internal During 2025, KB Bank’s Board of Directors held internal
sebanyak 46 kali di sepanjang tahun 2025. Adapun meetings a total of 46 times. The details of the meeting
rincian agenda rapat adalah sebagai berikut: agendas are as follows:
Tanggal Peserta Rapat
No. Agenda
Date Meeting Participant
1 6 Januari 2025 1. Laporan LPS Banking Restructuring Program Premium (PRP Premium) | LPS Banking 31
January 6, 2025 Restructuring Program Premium (PRP Premium) Report
2. Laporan Shine Project Update kepada IT Steering Committee dan Direksi | Shine
Project Update Report to the IT Steering Committee and Board of Directors
2 13 Januari 2025 1. Laporan Kinerja Keuangan KB Bank Periode Triwulan Keempat tahun 2024 | KB Bank 46
January 13, 2025 Financial Performance Report for the Fourth Quarter of 2024
2. Laporan Rencana Penawaran Umum Berkelanjutan Obligasi Senior dan Subordinasi
KB Bank Rp4 Triliun Tahun 2025 | Report on the Planned Public Offering of Senior
and Subordinated Bonds of KB Bank of IDR 4 Trillion in 2025
3. Laporan Revisi Recovery Plan | Revised Recovery Plan Report
3 20 Januari 2025 1. Persetujuan Rencana untuk Transaksi Sukuk II | Approval of the Plan for Sukuk II 27
January 20, 2025 Transaction
2. Persetujuan RBBR Semester 2 2024 | Approval of the 2nd Semester 2024 RBBR
3. Laporan Progres Audit Desember 2024 | Report on the Audit Progress for
December 2024
4 10 Februari 2025 Persetujuan Program Diskon "Versi II" 80
February 10, 2025 Approval of the "Version II" Discount Program
5 17 Februari 2025 1. Persetujuan Lanjutan Program Diskon "Versi II" | Advanced Approval of the "Version 62
February 17, 2025 II" Discount Program
2. Laporan Kinerja Keuangan Januari 2025 | Financial Performance Report for January
2025
6 19 Februari 2025 Persetujuan Revisi RBB 2025-2027 27
February 19, 2025 Approval of the 2025-2027 RBB Revision
7 24 Februari 2025 Laporan PDP & DLP Project Progress 36
February 24, 2025 PDP & DLP Project Progress Report
8 3 Maret 2025 Laporan Progres Audit Januari 2025 12
March 3, 2025 Audit Progress Report for January 2025
9 10 Maret 2025 Laporan Perubahan Manajemen Proyek SHINE, Progress Update & Next Step 52
March 10, 2025 SHINE Project Management Changes, Progress Update & Next Steps Report
10 12 Maret 2025 Persetujuan Rapat Penutupan Audit Keuangan Tahun Buku 2024 14
March 12, 2025 Approval of the Closing Meeting of Financial Audit for 2024 Fiscal Year
11 17 Maret 2025 1. Laporan Pembahasan Kinerja Keuangan KB Bank Februari 2025 | KB Bank Financial 55
March 17, 2025 Performance Discussion Report for February 2025
2. Laporan Rencana Rapat Umum Pemegang Saham (RUPS) - Tahun Buku 2024 | Report
on the Plan for the General Meeting of Shareholders (GMS) - Fiscal Year 2024
12 24 Maret 2025 1. Persetujuan KAP Moore Management Letter 2024 | Approval of KAP Moore Management 22
March 24, 2025 Letter 2024
2. Laporan Progres Audit Februari 2025 | Report of Audit Progress for February 2025
13 15 April 2025 Laporan Update Progress Proyek SHINE 39
April 15, 2025 SHINE Project Progress Update Report
14 16 April 2025 Laporan Pembahasan Kinerja Keuangan KB Bank Triwulan I 2025 47
April 16, 2025 KB Bank Financial Performance Discussion Report for Quarter I of 2025
15 23 April 2025 Persetujuan Rencana Penerbitan Perpetual Loan 21
April 23, 2025 Approval of the Perpetual Loan Issuance Plan
16 28 April 2025 1. Laporan Realisasi Program Kerja audit Periode April 2025 | Audit Work Program 10
April 28, 2025 Realization Report for April 2025 Period
2. Persetujuan Hasil KPI 2024 & Kebijakan & Scorecard KPI 2025 | Approval of 2024
KPI Results & Policy & 2025 KPI Scorecard
17 15 Mei 2025 Laporan Insiden IT (Reactive Account) 20
May 15, 2025 IT Incident Report (Reactive Account)
18 19 Mei 2025 1. Laporan Pembahasan Kinerja Keuangan KB Bank April 2025 | KB Bank Financial 56
May 19, 2025 Performance Discussion Report for April 2025
2. Laporan Realisasi Program Kerja Audit Periode Mei 2025 | Audit Work Program
Realization Report for May 2025 Period
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Tanggal Peserta Rapat
No. Agenda
Date Meeting Participant
19 26 Mei 2025 Laporan Konsep Desain Baru untuk Standarisasi Interior KB Bank 17
May 26, 2025 Report on New Design Concept for KB Bank Interior Standardization
20 11 Juni 2025 Laporan Revisi RBB 2025-2027 17
June 11, 2025 2025-2027 RBB Revision Report
21 17 Juni 2025 1. Persetujuan Revisi RBB 2025-2027 | Approval of the 2025-2027 RBB Revision 23
June 17, 2025 2. Laporan Pembahasan Kinerja Keuangan KB Bank Mei 2025 | KB Bank Financial
Performance Discussion Report for May 2025
22 24 Juni 2025 Laporan Realisasi Program Kerja Audit Periode Mei 2025 11
June 24, 2024 Audit Work Program Realization Report for May 2025 Period
23 26 Juni 2025 Persetujuan NGBS Post Go Live - Loan Interest Calculation 19
June 26, 2025 Approval of NGBS Post Go-Live - Loan Interest Calculation
24 01 Juli 2025 1. Persetujuan Tagline Branding Baru KB Bank | Approval of the New KB Bank Branding 11
July 01, 2025 Tagline
2. Laporan Rencana Ulang Tahun ke-55 KB Bank | Report on the 55th Anniversary Plan
of KB Bank
25 15 Juli 2025 Laporan Pembahasan Kinerja Keuangan KB Bank Juni 2025 15
July 15, 2025 KB Bank Financial Performance Discussion Report for June 2025
26 24 Juli 2025 1. Persetujuan Penilaian Risk Based Bank Rating Semester I 2025 | Approval of Risk- 14
July 24, 2025 Based Bank Rating Assessment for 1st Semester 2025
2. Laporan Realisasi Program Kerja Audit Periode Juni 2025 | Audit Work Program
Realization Report for June 2025 Period
27 29 Juli 2025 Laporan Pemantauan dan Evaluasi Penanganan Kasus Hukum 14
July 29, 2025 Report on Monitoring and Evaluation of Legal Case Handling
28 12 Agustus 2025 Laporan Perubahan Struktur Organisasi Baru 9
August 12, 2025 Report on Changes to the New Organizational Structure
29 19 Agustus 2025 1. Laporan Pembahasan Kinerja Keuangan KB Bank Juli 2025 | KB Bank Financial 19
August 19, 2025 Performance Discussion Report for July 2025
2. Laporan Update Rencana Rapat Umum Pemegang Saham Luar Biasa (RUPSLB)
Tahun 2025 | Update Report on the 2025 Extraordinary General Meeting of
Shareholders (EGMS) Plan
30 26 Agustus 2025 Laporan Realisasi Program Kerja Audit Periode Juli 2025 12
August 26, 2025 Audit Work Program Realization Report for July 2025 Period
31 2 September 2025 Persetujuan Transaksi Skema Sukuk ke-3 22
September 2, 2025 Approval of the 3rd Sukuk Scheme Transaction
32 9 September 2025 Persetujuan Transaksi Skema Sukuk ke-3 14
September 9, 2025 Approval of the 3rd Sukuk Scheme Transaction
33 17 September 2025 1. Laporan EBB Business | EBB Business Report 12
September 17, 2025 2. Laporan Pemantauan Rencana 100 Hari CEO Baru | Monitoring Report on the 100-
Day Plan of the New CEO
3. Persetujuan Visi dan Misi Baru KB Bank | Approval of KB Bank’s New Vision and Mission
34 23 September 2025 1. Laporan Pembahasan Kinerja Keuangan KB Bank Agustus 2025 | KB Bank Financial 13
September 23, 2025 Performance Discussion Report for August 2025
2. Laporan Realisasi Program Kerja Audit Periode Agustus 2025 | Audit Work Program
Realization Report for August 2025 Period
35 30 September 2025 Persetujuan Suspense Account Handling: Partial Settlement & Retained Balance 20
September 30, 2025 Approval of Suspense Account Handling: Partial Settlement & Retained Balance
36 7 Oktober 2025 Laporan Realisasi Inklusi Keuangan Tahun 2025 dan Rencana Kegiatan Tahun 2026 12
October 7, 2025 Report on the 2025 Financial Inclusion Realization and 2026 Activity Plan
37 14 Oktober 2025 1. Laporan Pre-BOC Meeting untuk Financial Literacy & Agenda Public Expose | Pre-BOC 18
October 14, 2025 Meeting Report for Financial Literacy & Public Expose Agenda
2. Laporan Peralihan Departemen Quality Assurance ke Divisi Anti Fraud & Program
Compliance Policy & GCG Department & AML Department | Report of the Transition
of the Quality Assurance Department to the Anti-Fraud & Program Compliance
Policy, GCG Department & AML Department
38 21 Oktober 2025 1. Approval of 4th Sukuk Scheme Transaction | Approval of the 4th Sukuk Scheme 22
October 21, 2025 Transaction
2. Report of Economic Outlook KB Bank 2026 | Report of KB Bank 2026 Economic
Outlook
39 28 Oktober 2025 Persetujuan RBB OJK 2026-2028 (Termasuk Internal Target) 40
October 28, 2025 Approval of the 2026-2028 RBB to OJK (Including Internal Targets)
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Tata Kelola Perusahaan Corporate Governance
Tanggal Peserta Rapat
No. Agenda
Date Meeting Participant
40 11 November 2025 1. Laporan Recovery Plan KB Bank 2025 | KB Bank 2025 Recovery Plan Report 21
November 11, 2025 2. Persetujuan Skema Transaksi Sukuk ke-4 | Approval of the 4th Sukuk Scheme
Transaction
41 18 November 2025 1. Persetujuan Fitur Baru KBstar dan Laporan Rencana Biz Go Live KBstar | Approval 30
November 18, 2025 of New KBstar Features and KBstar Biz Go-Live Plan Report
2. Persetujuan Recover Plan KB Bank 2025 | Approval of KB Bank 2025 Recovery Plan
3. Persetujuan Corporate Plan | Approval of Corporate Plan
4. Laporan Diskusi Kantor Sentraya | Report on Sentraya Office Discussion
5. Laporan Pembahasan Realisasi Kinerja Perusahaan Oktober 2025 | Report on the
Discussion of Company Performance Realization for October 2025
42 25 November 2025 1. Laporan TFT Payment Operation | TFT Payment Operation Report 18
November 25, 2025 2. Laporan Realisasi Kinerja Audit sampai Oktober 2025 | Audit Performance Realization
Report up to October 2025
43 2 Desember 2025 Persetujuan Update Resolution Plan 2024 10
December 2, 2025 Approval of the 2024 Resolution Plan Update
44 9 Desember 2025 1. Persetujuan S Parman Office Sale Plan | Approval of S Parman Office Sale Plan 16
December 9, 2025 2. Laporan Pembentukan Sistem Manajemen Keamanan Informasi KBI/Cyber Security
& BI Update | Report on the Establishment of KBI Information Management System/
Cyber Security & BI Update
45 16 Desember 2025 Laporan Diskusi Realisasi Kinerja Perusahaan November 2025 15
December 16, 2025 Discussion Report on Company Performance Realization for November 2025
46 23 Desember 2025 Persetujuan Penyelesaian Klaim Bank Guarantee melalui ADP (Kalrez Petroleum (Seram) 13
December 23, 2025 Ltd - SME Debtor)
Approval of Bank Guarantee Claim Settlement through ADP (Kalrez Petroleum (Seram)
Ltd - SME Debtor)
Frekuensi Rapat dan Tingkat Kehadiran Direksi Tahun 2025
Frequency of Meetings and Attendance Rate of the Board of Directors in 2025
Nama Jumlah Rapat Frekuensi Kehadiran Persentase Kehadiran (%)
No.
Name Total Meeting Attendance Frequency Attendance Percentage (%)
1 Woo Yeul Lee** 19 14 73,68
2 Kunardy Darma, Lie* 19 16 84,21
3 Robby Mondong 46 38 82,61
4 Helmi Fahrudin*** 19 17 89,47
5 Dodi Widjajanto 46 41 89,13
6 Henry Sawali 46 43 93,48
7 Jung Ho Han 46 37 80,43
8 Jang Hyuk Im 46 39 84,78
9 Widodo Suryadi* 3 1 33,33
*) Terhitung efektif sejak ditetapkan oleh Bank setelah memenuhi semua persyaratan yang diatur dalam POJK No. 27/POJK.03/2016, No. 37/POJK.03/2017 dan/atau peraturan perundang-
undangan lainnya yang berlaku.
**) Tidak lagi menjabat sebagai Direktur Utama per 28 Mei 2025
***) Tidak lagi menjabat sebagai Direktur per 28 Mei 2025
*) Effective upon appointment by the Bank after fulfilling all requirements stipulated in POJK No. 27/POJK.03/2016, No. 37/POJK.03/2017, and/or other applicable laws and regulations.
**) No longer serving as President Director as of May 28, 2025
***) No longer serving as Director as of May 28, 2025
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Transformation towards a Stronger Sustainable and Inclusive Growth
Kebijakan Keberagaman Dewan Komisaris
dan Direksi
Diversity Policy of the Board of Commissioners and the Board of Directors
Keberagaman komposisi Dewan Komisaris dan Direksi The diversity of the composition of the Board of
telah diatur dalam Lampiran Surat Edaran Otoritas Jasa Commissioners and the Board of Directors is regulated in the
Keuangan No. 32/SEOJK.04/2015 tentang Pedoman Appendix to OJK Circular Letter No. 32/SEOJK.04/2015 on
Tata Kelola Perusahaan Terbuka dinyatakan komposisi Guidelines for Corporate Governance of Public Companies,
anggota Dewan Komisaris dan Direksi memperhatikan which states that the composition of the Board of
keberagaman komposisi anggota Dewan Komisaris. Commissioners and the Board of Directors should consider
diversity among members of the Board of Commissioners.
Keberagaman dalam organisasi tidak hanya mencakup Diversity within the organization not only encompasses
perbedaan individu, tetapi juga mencakup pengelolaan individual differences but also includes the management
struktur yang mendukung kinerja yang optimal. Dalam of a structure that supports optimal performance. In
hal ini, penunjukan anggota Dewan Komisaris dan this regard, the appointment of members of the Board
Direksi harus dilakukan dengan mempertimbangkan of Commissioners and the Board of Directors must
keahlian dan pengalaman yang relevan. Pemilihan yang consider relevant expertise and experience. Proper
tepat akan memastikan bahwa setiap anggota dapat selection ensures that each member can carry out
menjalankan tugas dan tanggung jawabnya secara the duties and responsibilities effectively, thereby
efektif, sehingga dapat mendukung pencapaian tujuan supporting the overall achievement of the Company’s
Perseroan secara menyeluruh. objectives.
Berikut disampaikan keberagaman komposisi Dewan The diversity composition of the Board of Commissioners
Komisaris dan Direksi tahun 2025. and the Board of Directors for 2025 is presented bellow.
Usia
Jenis
Nama (tahun) Pendidikan Pengalaman Kerja Keahlian
Jabatan Kelamin
Name Age Education Work Experience Expertise
Gender
(old)
Dewan Komisaris
Board of Commissioners
Jerry Komisaris Laki-laki 60 Doctor of • Ketua Lembaga Sertifikasi Profesi (LSP) Tata Kelola, GRC
Marmen Utama Male Philosophy at the Risiko, dan Kepatuhan(TRK) (2021-sekarang) | Specialist
President Australian National Chair of the Professional Certification Institute for Banking
Commissioner University (2012) (LSP) for Governance, Risk, and Compliance (TRK) & Financial
(2021-present) Institutions
• Asisten Staf Khusus Presiden Republik Indonesia Bidang
Ekonomi (2019-sekarang) | Assistant to the Special
Staff to the President of the Republic of Indonesia for
Economic Affairs (2019-present)
• Komisioner Pengawas LSP-BSMR, Lembaga
Sertifikasi Profesi (LSP) Badan Sertifikasi
Manajemen Risiko (BSMR) (2021-2022) | Supervisory
Commissioner of LSP-BSMR, Professional
Certification Institute (LSP), Risk Management
Certification Agency (BSMR) (2021-2022)
• Komite Kebijakan Risiko/Komite Pemantau Risiko,
PT Asuransi Jasa Indonesia (Persero) (2019-2021) |
Risk Policy Committee/Risk Monitoring Committee,
PT Asuransi Jasa Indonesia (Persero) (2019-2021)
• Chief & Senior Consultant PT Strategic Development
Group (2018-2021) | Chief & Senior Consultant of
PT Strategic Development Group (2018-2021)
• Komisaris Utama PT Proteksi Antar Nusa (Insurance
Brokerage) (2018-2021) | President Commissioner
of PT Proteksi Antar Nusa (Insurance Brokerage)
(2018-2021)
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Tata Kelola Perusahaan Corporate Governance
Usia
Jenis
Nama (tahun) Pendidikan Pengalaman Kerja Keahlian
Jabatan Kelamin
Name Age Education Work Experience Expertise
Gender
(old)
• Direktur Utama PT Risk Frontier (2012-2021) |
President Director of PT Risk Frontier (2012-2021)
• Direktur Perencanaan dan Manajemen Risiko
PT Informasi Kredit Indonesia (2014-2019) | Director
of Planning and Risk Management of PT Informasi
Kredit Indonesia (2014-2019)
• Komisaris Utama PT Proteksi Antar Nusa (Insurance
Brokerage) (2012-2018) | President Commissioner
of PT Proteksi Antar Nusa (Insurance Brokerage)
(2012-2018)
• Vice Rector Perbanas School of Economics
(PERBANAS Institute) (2000-2003) | Vice Rector of
Perbanas School of Economics (PERBANAS Institute)
(2000-2003)
Seng Hyup Wakil Laki-laki 55 • Master of • Direktur Keuangan KB Bank (2020-2024) | Finance Keuangan
Shin* Komisaris Male Business Director of KB Bank (2020-2024) Finance
Utama Administration • General Manager, KB Financial Group (2018-2020)
Deputy at the | General Manager, KB Financial Group (2018-2020)
President KyungPook • Senior Deputy General Manager, KB Financial
Commissioner National Group (2017) | Senior Deputy General Manager,
University KB Financial Group (2017)
(1997) • Team Manager, KB Financial Group (2014-2016) |
• Bachelor of Team Manager, KB Financial Group (2014-2016)
Business
Administration,
Kyung Pook
National
University
(1995)
Stephen Komisaris Laki-laki 61 • Master of • Presiden Komisaris PT Sol Mitra Fintec (Januari Keuangan
Liestyo Independen Male International 2016-Juli 2021) | President Commissioner of PT Sol Finance
Independent Marketing, Mitra Fintec (January 2016-July 2021)
Commissioner at the IPMI • Presiden Komisaris PT Prismalink International (Januari
International 2014-Agustus 2021) | President Commissioner of PT
Business Prismalink International (January 2014-August 2021)
School, Jakarta • Komisaris Independen PT KiosOn Komersial
(2002) Indonesia (Februari 2018-April 2019) | Independent
• Bachelor of Commissioner of PT KiosOn Komersial Indonesia
Electrical (February 2018-April 2019)
Engineering, • Presiden Komisaris PT Wahana Ottomitra Multiartha
Faculty of (WOM Finance) (April 2010-April 2015) | President
Industrial Commissioner of PT Wahana Ottomitra Multiartha
Technology (WOM Finance) (April 2010-April 2015)
at the Trisakti • Direktur Konsumer Banking PT Bank Maybank
University, Indonesia Tbk (April 2009-Januari 2013) | Director
Jakarta (1988) of Consumer Banking at PT Bank Maybank Indonesia
Tbk (April 2009-January 2013)
• Komisaris BCA Finance (2000-2009) | Commissioner
of BCA Finance (2000-2009)
Hae Wang Komisaris Laki-laki 57 • Master of Law • Member of Board of Directors Korean Association Hukum
Lee Independen Male at the Yonsei of Indonesia (2020-sekarang) | Member of Board Legal
Independent University of Directors of Korean Association of Indonesia
Commissioner (1998) (2020-present)
• Bachelor of Law • President Director LEENOH Consulting Indonesia
at the Yonsei (2019-sekarang) | President Director of LEENOH
University Consulting Indonesia (2019-present)
(1991) • Foreign Lawyer MR&Partners Law Firm at Jakarta
(2015-2019) | Foreign Lawyer at MR&Partners Law
Firm at Jakarta (2015-2019)
• Lawyer at APEX LLC Head of Jakarta Apex Office
(2011-2014) | Lawyer at APEX LLC Head of Jakarta
Apex Office (2011-2014)
• Lawyer at Law Firm C&K, LEX, APEX (2006-2011) |
Lawyer at Law Firm C&K, LEX, APEX (2006-2011)
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Usia
Jenis
Nama (tahun) Pendidikan Pengalaman Kerja Keahlian
Jabatan Kelamin
Name Age Education Work Experience Expertise
Gender
(old)
Direksi
Board of Directors
Kunardy Direktur Laki-laki 56 • MBA Degree • Country Head of Institutional Banking Group and Keuangan
Darma, Lie Utama Male in Marketing, Managing Director, DBS Indonesia (Oktober 2019- Finance
President University of 2025) | Country Head of Institutional Banking Group
Director Rochester, New and Managing Director, DBS Indonesia (October
York (1995) 2019-2025)
• Degree in • Chief Country Officer and Managing Director, Deutsche
Bachelor Bank Indonesia (April 2014-September 2018) | Chief
of Science Country Officer and Managing Director, Deutsche
University of Bank Indonesia (April 2014-September 2018)
Texas Austin • Head of Corporate and Investment Banking, Citi
(1993) Indonesia (September 2008-Maret 2014)
• Head of Corporate and Investment Banking, Citi
Indonesia (September 2008-March 2014)
Robby Direktur Laki-laki 57 • MBA Degree • SEVP Head of Sales and Distribution PT Bank CIMB Keuangan
Mondong Director Male in Marketing, Niaga Tbk (Agustus 2019-Juni 2021) | SEVP, Head Finance
Woodbury of Sales and Distribution of PT Bank CIMB Niaga Tbk
University (August 2019-June 2021)
Burbank CA • EVP Head of Sales and Distribution PT Bank CIMB
USA (1993) Niaga Tbk (Oktober 2015-Agustus 2019) | EVP,
• Degree in Head of Sales and Distribution of PT Bank CIMB
Finance and Niaga Tbk (October 2015-August 2019)
Banking, • SVP Head of Sales and Distribution PT Bank CIMB
National Niaga Tbk (Juni 2013-September 2015) | SVP, Head
University San of Sales and Distribution of PT Bank CIMB Niaga Tbk
Diego CA USA (June 2013- September 2015)
(1992)
Dodi Direktur Laki-laki 59 • Magister • Pemimpin Kantor Wilayah, PT Bank Negara Indonesia Keuangan
Widjajanto Director Male Manajemen (Persero) Tbk Kantor Wilayah Bandung (2020) Finance
di bidang | Regional Head of Bandung Region of PT Bank
Agribisnis, Negara Indonesia (Persero) Tbk (2020)
Institut • Pemimpin Kantor Wilayah, PT Bank Negara Indonesia
Pertanian (Persero) Tbk Kantor Wilayah Palembang (2018-
Bogor, (2002) 2020) | Regional Head of Palembang Region of
• Sarjana di PT Bank Negara Indonesia (Persero) Tbk (2018-
bidang Ekonomi 2020)
dan Studi • General Manager Kantor Cabang Hongkong
Pembangunan, PT Bank Negara Indonesia (Persero) Tbk Kantor
Universitas Cabang Hongkong (2016-2018) | General Manager
Sebelas Maret, of Hong Kong Branch of PT Bank Negara Indonesia
(1990) (Persero) Tbk (2016-2018)
• Master of
Management in
Agribusiness,
Institut
Pertanian
Bogor, (2002)
• Bachelor’s
Degree in
Economics and
Development
Studies,
Universitas
Sebelas Maret
(1990)
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Usia
Jenis
Nama (tahun) Pendidikan Pengalaman Kerja Keahlian
Jabatan Kelamin
Name Age Education Work Experience Expertise
Gender
(old)
Henry Direktur Laki-laki 57 • Masters Degree • Head of Commercial and MSME Banking Credit Keuangan
Sawali Director Male in Business PT Bank CIMB Niaga Tbk (2017-2022) | Head of Finance
Administration, Commercial and MSME Banking Credit of PT Bank
National CIMB Niaga Tbk (2017-2022)
University of • Senior Manager - SCO for Indonesia PT Bank ANZ
San Diego USA Indonesia (2016-2017) | Senior Manager - SCO for
(1992) Indonesia of PT Bank ANZ Indonesia (2016-2017)
• Bachelor • Senior Vice President - Head of Corporate Credit
Degree in Risk, PT Bank OCBC NISP Tbk (2010-2016) | Senior
Finance, Vice President - Head of Corporate Credit Risk of
California State PT Bank OCBC NISP Tbk (2010-2016)
University -
Fresno (1986)
Jung Ho Direktur Laki-laki 54 • Master of • Chief Financial Officer/General Manager, KB Manajemen
Han Director Male Science Securities Co., Ltd. (2017-2022) Management
Management • Team Leader/Associate/Senior Deputy General
Engineering, Manager, KB Financial Group Inc. (2008-2017)
Korea • Associate of Strategic Planning Department/
Advanced Branch, KB Kookmin Bank (1999-2006)
Institute of
Science and
Technology
(2002)
• Bachelor
Degree in
Business
Administration,
University of
Korea (1999)
Jang Hyuk Direktur Laki-laki 50 Master of • Director, Investment Banking Group, KB Securities Keuangan
Im Director Male Business Co., Ltd (2021-2023) Finance
Administration, • Team Head, Financial Planning Department, KB
Korea Advanced Financial Group (2016-2021)
Institute of • Senior Vice President, Strategic Planning
Science and Department, Hyundai Securities (2014-2016)
Technology
(2002)
Bachelor Degree
in Electrical
& Computer
Engineering, Inha
University, Korea
(2002)
Widodo Direktur Laki-laki 53 • Master of • Head of Commercial Banking, PT Bank CIMB Niaga Keuangan
Suryadi Director Male Business Tbk (September 2019-Desember 2025) | Head of Finance
Administration, Commercial Banking, PT Bank CIMB Niaga Tbk
Institute (September 2019-December 2025)
Teknologi • Deputy Head of Micro Small Medium Enterprises,
Bandung PT Bank CIMB Niaga Tbk (Januari- Agustus 2019)
(2009) | Deputy Head of Micro Small Medium Enterprises,
• Degree in PT Bank CIMB Niaga Tbk (January- August 2019)
Bachelor of • Head of Corporate Banking 2, PT Bank CIMB Niaga
Business Tbk (September 2015 -Desember 2018) | Head
University of Corporate Banking 2, PT Bank CIMB Niaga Tbk
Wisconsin at (September 2015 -December 2018)
Madison (1996)
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
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Kebijakan Nominasi Dewan Komisaris
dan Direksi
Nomination Policy of the Board of Commissioners and the Board of Directors
Pengangkatan dan pemberhentian anggota Dewan The appointment and dismissal of members of the
Komisaris dan Direksi merupakan hak pemegang Board of Commissioners and the Board of Directors are
saham yang dilakukan melalui mekanisme RUPS. rights of the shareholders and are carried out through
the GMS mechanism.
Dewan Komisaris Board of Commissioners
Kebijakan dan Prosedur Policy and Procedure
Kebijakan nominasi anggota Dewan Komisaris The nomination policy for members of KB Bank’s Board
KB Bank dilakukan dalam rangka pemilihan dan/ of Commissioners is conducted for the selecting and/
atau penggantian anggota Dewan Komisaris yang or replacing members of the Board of Commissioners,
selanjutnya akan disampaikan di dalam Rapat Umum which will subsequently be presented at the General
Pemegang Saham. Proses seleksi kandidat dilakukan Meeting of Shareholders. The candidate selection
oleh Komite Remunerasi dan Nominasi. Komite tersebut process is carried out by the Remuneration and
akan mempertimbangkan kompetensi, pengalaman Nomination Committee. This committee considers
profesional, serta keberagaman komposisi tanpa competence, professional experience, and diversity
membeda-bedakan ras, etnis, jenis kelamin, dan of composition without discrimination based on race,
agama. ethnicity, gender, or religion.
Komite Remunerasi dan Nominasi mengusulkan The Remuneration and Nomination Committee proposes
kandidat yang terpilih kepada Dewan Komisaris the selected candidates to the Board of Commissioners
untuk mendapat persetujuan dan pengesahan dalam for approval and ratification at the General Meeting of
Rapat Umum Pemegang Saham. Namun sebelumnya, Shareholders. Prior to this, members of the Board of
Dewan Komisaris telah lulus dalam menjalani penilaian Commissioners must pass a fit and proper test before
kemampuan dan kepatutan (fit and proper test) assuming their duties. Bank executives are required to
sebelum menjalankan tugas. Pengurus Bank wajib meet integrity, competence, and financial reputation
memenuhi persyaratan integritas, kompetensi dan requirements. As of the end of 2025, all members of the
reputasi keuangan. Hingga akhir tahun 2025, seluruh Board of Commissioners have met the requirements
anggota Dewan Komisaris telah memenuhi persyaratan and passed the fit and proper test.
lulus penilaian kemampuan dan kepatutan.
Alur Proses Nominasi Dewan Komisaris Flow of Nomination Process for the Board of
Commissioners
1. Usulan calon anggota Dewan Komisaris dari 1. Proposal of candidates for the Board of
Pemegang Saham/Direksi/Komisaris. Commissioners from Shareholders, the Board of
Directors, or Commissioners.
2. Penyampaian usulan calon anggota Komisaris ke 2. Submission of proposed candidates to the
Komite Remunerasi & Nominasi. Remuneration & Nomination Committee.
3. Proses Seleksi oleh Komite Remunerasi & Nominasi 3. Selection process by the Remuneration &
meliputi: Nomination Committee, which includes:
a. Analisis kompetensi dan latar belakang a. Analysis of candidates’ competence and
kandidat; serta background; and
b. Interview (apabila diperlukan). b. Interview (if required).
4. Penyampaian rekomendasi Komite Remunerasi & 4. Submission of recommendations from the
Nominasi ke Dewan Komisaris. Remuneration & Nomination Committee to the
Board of Commissioners.
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5. Dewan Komisaris mengusulkan kepada RUPS 5. The Board of Commissioners proposes candidates to
calon anggota Komisaris dengan memperhatikan the GMS, taking into account the recommendations
rekomendasi dari Komite Remunerasi & Nominasi. from the Remuneration & Nomination Committee.
6. Keputusan RUPS tentang susunan anggota Dewan 6. GMS resolution regarding the composition of the
Komisaris. Board of Commissioners.
7. Pengajuan proses Fit & Proper Test ke OJK. 7. Submission of candidates for the Fit & Proper Test
to OJK.
8. Persetujuan OJK atas pengajuan calon anggota 8. OJK approval of the proposed candidates for the
Dewan Komisaris. Board of Commissioners.
9. Pemberitahuan perubahan susunan anggota 9. Notification of changes in the Board of
Dewan Komisaris ke OJK. Commissioners’ composition to OJK.
Direksi Board of Directors
Kebijakan dan Prosedur Policy and Procedure
Kebijakan nominasi anggota Direksi KB Bank dilakukan The nomination policy for members of KB Bank’s
dalam rangka pemilihan dan/atau penggantian Board of Directors is conducted for selecting and/or
anggota Direksi yang selanjutnya akan disampaikan di replacing members of the Board of Directors, which
dalam Rapat Umum Pemegang Saham. Proses seleksi will subsequently be presented at the General Meeting
kandidat dilakukan oleh Komite Remunerasi dan of Shareholders. The candidate selection process
Nominasi. Komite tersebut akan mempertimbangkan is carried out by the Remuneration and Nomination
kompetensi, dan pengalaman profesional, serta Committee. The committee considers competence,
keberagaman komposisi tanpa membeda-bedakan ras, professional experience, and diversity of composition
etnis, jenis kelamin dan agama. without discrimination based on race, ethnicity, gender,
or religion.
Komite Remunerasi dan Nominasi mengusulkan kandidat The Remuneration and Nomination Committee proposes
yang terpilih kepada Dewan Komisaris untuk mendapat the selected candidates to the Board of Commissioners
persetujuan dan pengesahan dalam Rapat Umum for approval and ratification at the General Meeting
Pemegang Saham. Namun sebelumnya, Direksi telah lulus of Shareholders. Prior to this, members of the Board
dalam menjalani penilaian kemampuan dan kepatutan (fit of Directors must pass a fit and proper test before
and proper test) sebelum menjalankan tugas. Pengurus assuming their duties. Bank executives are required to
Bank wajib memenuhi persyaratan integritas, kompetensi meet integrity, competence, and financial reputation
dan reputasi keuangan. Hingga akhir tahun 2025, seluruh requirements. Until the end of 2025, all members of
anggota Direksi telah memenuhi persyaratan lulus the Board of Directors have met the requirements and
penilaian kemampuan dan kepatutan. passed the fit and proper test.
Alur Proses Nominasi Direksi Flow of Nomination Process for the Board of
Directors
1. Usulan calon anggota Direksi dari Pemegang 1. Proposal of candidates for the Board of Directors
Saham/Direksi/ Komisaris. from Shareholders, the Board of Directors, or
Commissioners.
2. Penyampaian usulan calon anggota Direksi ke 2. Submission of proposed candidates to the
Komite Remunerasi & Nominasi. Remuneration & Nomination Committee.
3. Proses Seleksi oleh Komite Remunerasi & Nominasi 3. Selection process by the Remuneration &
meliputi: Nomination Committee, which includes:
a. Analisis kompetensi dan latar belakang a. Analysis of candidates’ competence and
kandidat; serta background; and
b. Interview (apabila diperlukan). b. Interview (if required).
4. Pengajuan proses Fit & Proper Test ke OJK. 4. Submission of candidates for the Fit & Proper Test
to OJK.
5. Persetujuan OJK atas pengajuan calon anggota 5. OJK approval of the proposed candidates for the
Direksi. Board of Directors.
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6. Penyampaian rekomendasi Komite Remunerasi & 6. Submission of recommendations from the
Nominasi kepada Dewan Komisaris. Remuneration & Nomination Committee to the
Board of Commissioners.
7. Dewan Komisaris mengusulkan kepada RUPS 7. The Board of Commissioners proposes candidates to
calon anggota Direksi dengan memperhatikan the GMS, taking into account the recommendations
rekomendasi dari Komite Remunerasi & Nominasi. from the Remuneration & Nomination Committee.
8. Keputusan RUPS tentang susunan anggota Direksi. 8. GMS resolution regarding the composition of the
Board of Directors.
9. Pemberitahuan perubahan susunan anggota 9. Notification of changes in the Board of Directors’
Direksi ke OJK. composition to OJK.
Kebijakan Suksesi Direksi Board of Directors Succession Policy
Perseroan berupaya untuk menjamin keberlanjutan The Company strives to ensure the continuity of its
usahanya, salah satu upaya yang dilakukan business, one of which is by implementing a leadership
adalah dengan menjalankan program regenerasi regeneration program. This program targets potential
kepemimpinan. Program ini menyasar para pegawai employees within the Talent Pool, providing them
potensial yang termasuk dalam Talent Pool, opportunities to participate in training or activities
memberikan mereka kesempatan untuk mengikuti related to management, business strategy, strategic
pelatihan atau aktivitas terkait manajemen, strategi planning, risk and business potential analysis,
bisnis, perencanaan strategis, analisis risiko dan potensi operational and financial performance analysis, as well
bisnis, analisis kinerja operasional dan keuangan, serta as other similar programs.
program sejenis lainnya.
Dengan adanya program ini, Bank memiliki cadangan Through this program, the Bank has an internal reserve
internal yang dapat dipertimbangkan sebagai calon that can be considered as potential candidates
anggota Direksi jika dibutuhkan, sesuai dengan for members of the Board of Directors if needed,
rekomendasi dari Komite Remunerasi dan Nominasi. in accordance with the recommendations of the
Proses nominasi dilakukan secara transparan dan Remuneration and Nomination Committee. The
sesuai dengan kondisi serta kebutuhan Bank, serta nomination process is conducted transparently and in
berdasarkan peraturan perundang-undangan yang accordance with the Bank’s conditions and needs, as
berlaku. well as based on applicable laws and regulations.
Selain kandidat internal, Bank juga dapat In addition to internal candidates, the Bank may also
mempertimbangkan kandidat eksternal yang memenuhi consider qualified external candidates, such as those
syarat, seperti yang diperoleh melalui referensi dari referred by Shareholders or Bank Executives, or
Pemegang Saham atau Pengurus Bank, atau melalui obtained through collaboration with third parties. This
kerjasama dengan pihak ketiga lainnya. Hal ini diatur is regulated in the Board of Commissioners’ Decision
dalam Surat Keputusan Dewan Komisaris No. 002 Letter No. 002 of 2019 on the Nomination Guidelines,
Tahun 2019 tentang Pedoman Nominasi, sehingga allowing the Bank to have a diverse range of options in
memungkinkan Bank untuk memiliki beragam opsi selecting the most suitable candidates for the Board of
dalam memilih calon anggota Direksi yang terbaik. Directors.
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Prosedur dan Mekanisme Penetapan
Remunerasi Dewan Komisaris dan Direksi
Remuneration Policy for the Board of Commissioners and the Board of Directors
Dasar Kebijakan Remunerasi Bagi Basis of Remuneration Policy for the
Dewan Komisaris dan Direksi Board of Commissioners and Board of
Directors
Remunerasi adalah imbalan yang ditetapkan dan Remuneration is the compensation established and
diberikan kepada anggota Dewan Komisaris dan granted to members of the Board of Commissioners
anggota Direksi Bank baik yang bersifat tetap maupun and the Board of Directors of the Bank, whether fixed
variabel dalam bentuk tunai maupun tidak tunai sesuai or variable, in cash or non-cash form, in accordance
dengan tugas, wewenang, dan tanggung jawabnya. with their duties, authorities, and responsibilities.
KB Bank telah menerapkan kebijakan remunerasi KB Bank has implemented a remuneration policy
berdasarkan Peraturan Otoritas Jasa Keuangan No. based on the Financial Services Authority Regulation
45/POJK.03/2015 dan Surat Edaran Otoritas Jasa No. 45/POJK.03/2015 and the Financial Services
Keuangan No. 40/SEOJK.03/2016 tentang Penerapan Authority Circular Letter No. 40/SEOJK.03/2016 on
Tata Kelola dalam Pemberian Remunerasi Bagi Bank the Implementation of Governance in the Provision of
Umum. Keputusan terkait remunerasi juga dibahas dan Remuneration for Commercial Banks. Resolutions related
disetujui dalam Rapat Umum Pemegang Saham (RUPS) to remuneration are also discussed and approved in the
setiap tahunnya. Selain itu, sistem remunerasi dan Annual General Meeting of Shareholders (AGMS) each
kesejahteraan pekerja dievaluasi secara berkala dan year. In addition, the remuneration and employee welfare
berkelanjutan. Beberapa faktor yang dipertimbangkan system is periodically and continuously evaluated. Some
dalam evaluasi ini antara lain adalah: of the factors considered in this evaluation include:
1. Kinerja Keuangan Bank; 1. The Bank’s financial performance;
2. Kompetensi dan kinerja pekerja; serta 2. Employee competence and performance; and
3. Praktik remunerasi yang berlaku di pasar. 3. Remuneration practices prevailing in the market.
KB Bank menegaskan komitmennya untuk menerapkan KB Bank emphasizes its commitment to implementing
sistem remunerasi yang adil, kompetitif, dan seimbang a remuneration system that is fair, competitive, and
bagi seluruh karyawan. Bank ini menjamin bahwa tidak balanced for all employees. The Bank ensures that no
ada karyawan yang menerima kompensasi di bawah employee receives compensation below the standards
standar yang telah ditetapkan oleh Pemerintah. Selain itu, set by the Government. Furthermore, KB Bank routinely
KB Bank secara rutin meninjau dan memperbarui kebijakan reviews and updates its remuneration policy to align
remunerasi agar sesuai dengan perkembangan industri with industry developments and the Company’s
serta strategi bisnis perusahaan. Langkah ini diambil business strategy. This step is taken to ensure that the
untuk memastikan sistem remunerasi tetap relevan dan remuneration system remains relevant and compliant
sesuai dengan peraturan perbankan yang berlaku. with applicable banking regulations.
Kebijakan Remunerasi Dewan Remuneration Policy for the Board of
Komisaris Commissioners
Besaran remunerasi serta fasilitas lain yang diberikan The amount of remuneration and other benefits provided
bagi Dewan Komisaris akan ditetapkan di dalam to the Board of Commissioners will be determined at
RUPS Tahunan oleh Pemegang Saham dengan the Annual GMS by the Shareholders, by considering
memperhatikan rekomendasi dari Komite Remunerasi the recommendations from the Remuneration and
dan Nominasi. Nomination Committee.
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Prosedur Penetapan Remunerasi Dewan Procedure for Determining the Remuneration
Komisaris of the Board of Commissioners
Prosedur penetapan remunerasi Dewan Komisaris The procedure for determining the remuneration of the
Perseroan adalah sebagai berikut: Company’s Board of Commissioners is as follows:
1. Pemegang Saham melakukan pembahasan pada 1. Shareholders discuss the matter at the GMS;
RUPS;
2. RUPS memberikan wewenang dan kuasa kepada 2. The GMS grants authority and power to the Board
Dewan Komisaris untuk menetapkan besaran of Commissioners to determine the amount of
remunerasi; remuneration;
3. Komite Remunerasi dan Nominasi melakukan 3. The Remuneration and Nomination Committee
kajian dan evaluasi untuk menentukan remunerasi conducts a study and evaluation to determine the
bagi Dewan Komisaris; remuneration for the Board of Commissioners;
4. Komite Remunerasi dan Nominasi memberikan 4. The Remuneration and Nomination Committee
rekomendasi kepada Dewan Komisaris; provides recommendations to the Board of
Commissioners;
5. Dewan Komisaris melakukan pembahasan 5. The Board of Commissioners deliberates on the
atas usulan Komite Remunerasi dan Nominasi proposals from the Remuneration and Nomination
untuk kemudian diusulkan melalui surat kepada Committee and submits them via a letter to the
Pemegang Saham Pengendali; Controlling Shareholders;
6. Surat Penetapan oleh Pemegang Saham 6. Letter of Determination from the Controlling
Pengendali kepada Dewan Komisaris; serta Shareholders to the Board of Commissioners; and
7. Surat Dewan Komisaris kepada Direksi tentang 7. Letter from the Board of Commissioners to the
Penetapan Remunerasi Dewan Komisaris dan Board of Directors regarding the Determination of
Direksi. Remuneration for the Board of Commissioners and
Board of Directors.
Indikator Penetapan Remunerasi Dewan Indicators for Determining the Remuneration
Komisaris for the Board of Commissioners
Indikator yang digunakan dalam menentukan The indicators used in determining the remuneration
Remunerasi anggota Dewan Komisaris adalah sebagai for members of the Board of Commissioners are as
berikut: follows:
1. Remunerasi yang berlaku pada industri perbankan 1. Remuneration prevailing in the banking industry
dan skala usaha dari KB Bank dalam industri and the scale of KB Bank’s business within the
perbankan; banking sector;
2. Tugas, tanggung jawab dan wewenang anggota 2. Duties, responsibilities, and authorities of the
Direksi dan/atau anggota Dewan Komisaris Board of Directors and/or Board of Commissioners
dikaitkan dengan pencapaian tujuan dan kinerja members in relation to achieving KB Bank’s
KB Bank; objectives and performance;
3. Target kinerja atau kinerja masing-masing anggota 3. Performance targets or the individual performance
Direksi dan/atau anggota Dewan Komisaris; serta of each member of the Board of Directors and/or
Board of Commissioners; and
4. Keseimbangan tunjangan antara yang bersifat 4. Balance of benefits between fixed and variable
tetap dan bersifat variabel. components.
Kebijakan Remunerasi Dewan Komisaris dan Direksi
Remuneration Policy for the Board of Commissioners and the Board of Directors
Jenis Remunerasi/Fasilitas Keterangan
No.
Types of Remuneration/Facilities Description
1 Honorarium Sesuai dengan ketentuan Skala Honorarium Dewan Komisaris dan Direksi setelah
Honorarium memperoleh persetujuan Rapat Umum Pemegang Saham dana atau ditetapkan oleh
Dewan Komisaris.
In accordance with the provisions of the Board of Commissioners’ and Directors’
Honorarium Scale, after obtaining approval from the General Meeting of Shareholders
or as determined by the Board of Commissioners.
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Jenis Remunerasi/Fasilitas Keterangan
No.
Types of Remuneration/Facilities Description
2 • Tunjangan Diberikan sesuai ketentuan internal sebagai berikut:
• Tunjangan Rumah & Utilities • Bagi Dewan Komisaris merujuk kepada SK Dewan Komisaris No. SKEP/016-DKOM/
• Tunjangan Kendaraan XI/2021 tentang Penyempurnaan Kebijakan Remunerasi Berupa Honorarium dan
• Tunjangan Hari Raya Benefit lainnya bagi Dewan Komisaris.
• Tunjangan Kesehatan • Bagi Direksi merujuk kepada SK Dewan Komisaris No. SKEP/004-DKOM/VIII/2024
• Tunjangan Kacamata tentang Penyempurnaan Kebijakan Remunerasi Berupa Honorarium, Remunerasi
• Bantuan Pendidikan Variabel dan Benefit lainnya bagi Direksi.
• Allowances Provided in accordance with internal regulations as follows:
• Housing & Utilities Allowance • For the Board of Commissioners, referring to the Board of Commissioners’ Decision
• Vehicle Allowance Letter No. SKEP/016-DKOM/XI/2021 on the Refinement of the Remuneration Policy
• Religious Holiday Allowance in the Form of Honorarium and Other Benefits for the Board of Commissioners.
• Health Allowance • For the Board of Directors, referring to the Board of Commissioners’ Decision
• Eyeglasses Allowance Letter No. SKEP/004-DKOM/VIII/2024 on the Refinement of the Remuneration
• Education Assistance Policy in the Form of Honorarium, Variable Remuneration, and Other Benefits for
the Board of Directors.
3 • Fasilitas Diberikan sesuai ketentuan internal sebagai berikut:
• Fasilitas Pulsa • Bagi Dewan Komisaris merujuk kepada SK Dewan Komisaris No. SKEP/001-DKOM/
• Fasilitas Telepon Genggam II/2021 tentang Penyempurnaan Kebijakan Remunerasi Berupa Honorarium dan
• Uang Saku Perjalanan Dinas Benefit lainnya bagi Dewan Komisaris.
• Asuransi Jiwa • Bagi Direksi merujuk kepada SK Dewan Komisaris No. SKEP/004-DKOM/VIII/2024
• Asuransi Purna Jabatan tentang Penyempurnaan Kebijakan Remunerasi Berupa Honorarium, Remunerasi
• Bantuan Hukum Variabel dan Benefit lainnya bagi Direksi.
• Facilities Provided in accordance with internal regulations as follows:
• Mobile Credit/Top-up Facility • For the Board of Commissioners, referring to the Board of Commissioners’ Decision
• Mobile Phone Facility Letter No. SKEP/001-DKOM/II/2021 on the Refinement of the Remuneration Policy
• Travel Allowance for Business Travel in the Form of Honorarium and Other Benefits for the Board of Commissioners.
• Life Insurance • For the Board of Directors, referring to the Board of Commissioners’ Decision
• Retirement Insurance Letter No. SKEP/004-DKOM/VIII/2024 on the Refinement of the Remuneration
• Legal Assistance Policy in the Form of Honorarium, Variable Remuneration, and Other Benefits for
the Board of Directors.
4 Tantiem/Bonus/Insentif Sesuai dengan Keputusan RUPS
Tantiem/Bonus/Incentives In accordance with the GMS Resolutions
5 Apresiasi Selesai Masa Kerja Diberikan sesuai ketentuan internal sebagai berikut:
End-of-Service Appreciation • Bagi Dewan Komisaris merujuk kepada SK Dewan Komisaris No. SKEP/001-DKOM/
II/2021 tentang Penyempurnaan Kebijakan Remunerasi Berupa Honorarium dan
Benefit lainnya bagi Dewan Komisaris.
• Bagi Direksi merujuk kepada SK Dewan Komisaris No. SKEP/004-DKOM/VIII/2024
tentang Penyempurnaan Kebijakan Remunerasi Berupa Honorarium, Remunerasi
Variabel dan Benefit lainnya bagi Direksi.
Provided in accordance with internal regulations as follows:
• For the Board of Commissioners, referring to the Board of Commissioners’ Decision
Letter No. SKEP/001-DKOM/II/2021 on the Refinement of the Remuneration Policy
in the Form of Honorarium and Other Benefits for the Board of Commissioners.
• For the Board of Directors, referring to the Board of Commissioners’ Decision
Letter No. SKEP/004-DKOM/VIII/2024 on the Refinement of the Remuneration
Policy in the Form of Honorarium, Variable Remuneration, and Other Benefits for
the Board of Directors.
Opsi Saham bagi Dewan Komisaris Stock Options for the Board of Commissioners
Berdasarkan hasil Rapat Umum Pemegang Saham yang Based on the results of the General Meeting of
diadakan pada 20 April 2005, para pemegang saham Shareholders held on April 20, 2005, the shareholders
menyetujui penerbitan saham opsi untuk anggota approved the issuance of stock options for members of
Dewan Komisaris, Direksi, dan pegawai Perseroan yang the Board of Commissioners, the Board of Directors, and
memenuhi persyaratan. Namun demikian, pada tahun eligible employees of the Company. However, in 2025,
2025, Perseroan tidak memiliki program opsi saham. the Company does not have a stock option program.
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Kebijakan Remunerasi Direksi Remuneration Policy for the Board of
Directors
Direksi mendapatkan sejumlah remunerasi dan fasilitas The Board of Directors receives a certain amount of
lainnya dalam menjalankan tugas dan tanggung remuneration and other benefits in carrying out their
jawabnya. Kebijakan pemberian remunerasi dan fasilitas duties and responsibilities. The policy for granting
lainnya bagi Direksi mengacu kepada keputusan dari remuneration and other benefits to the Board of
Pemegang Saham sebagaimana ditetapkan dalam Directors refers to the resolution of the Shareholders
RUPS dengan memperhatikan hasil kajian yang as determined in the GMS, by considering the results
dilakukan oleh Bank. of studies conducted by the Bank.
Prosedur Penetapan Remunerasi Direksi Procedure for Determining the Remuneration
of the Board of Directors
Besaran remunerasi Direksi ditetapkan dengan The remuneration amount for the Board of Directors
memperhatikan keputusan RUPS dan ketentuan is determined with reference to the GMS resolutions
yang berlaku, KB Bank akan memperhatikan and applicable regulations. KB Bank considers profit
target pencapaian profit, kemampuan menjaga achievement targets, the ability to maintain business
keberlangsungan dan pengembangan usaha yang continuity, and business development in line with the
dilakukan sesuai hasil analisis dan rekomendasi Komite analysis and recommendations of the Remuneration
Remunerasi dan Nominasi. Komite Remunerasi dan and Nomination Committee. The Remuneration and
Nominasi kemudian mengusulkan kepada Dewan Nomination Committee then submits proposals to
Komisaris untuk kemudian diusulkan pada RUPS. the Board of Commissioners, which are subsequently
proposed to the GMS.
Indikator Penetapan Remunerasi Direksi Indicators for Determining the Remuneration
of the Board of Directors
Indikator yang digunakan dalam menentukan Remunerasi The indicators used in determining the remuneration
anggota Dewan Komisaris adalah sebagai berikut: for members of the Board of Directors are as follows:
1. Key Performance Indicator (KPI) atau hasil penilaian 1. Key Performance Indicators (KPIs) or performance and
kinerja dan prestasi Dewan Komisaris; achievement assessments of the Board of Directors;
2. Kinerja dan kemampuan keuangan Perseroan; 2. The Company’s financial performance and capacity;
3. Perkembangan bisnis Bank; 3. The Bank’s business development;
4. Hasil perbandingan remunerasi industri Perbankan; 4. Results of the comparison of remuneration within
serta the banking industry; and
5. Pertimbangan sasaran dan strategi jangka panjang 5. Consideration of the Company’s long-term goals
Perseroan. and strategies.
Jumlah Nominal/Komponen Remunerasi per Total Amount/Components of Remuneration
masing-masing Direksi for Each Member of the Board of Directors
Pemberian remunerasi kepada Dewan Komisaris The provision of remuneration to the Board of
dan Direksi Bank Umum mengacu pada Peraturan Commissioners and the Board of Directors of the
OJK No. 45/POJK.03/2015 dan Surat Edaran OJK Commercial Bank refers to OJK Regulation No. 45/
No. 40/SEOJK.03/2016. Pengungkapan komponen POJK.03/2015 and OJK Circular Letter No. 40/
remunerasi merupakan elemen penting dalam SEOJK.03/2016. Disclosure of remuneration components
mendukung transparansi dan akuntabilitas tata kelola is an important element in supporting transparency and
perusahaan. Komponen remunerasi untuk Dewan accountability in corporate governance. The remuneration
Komisaris dapat terdiri dari berbagai elemen, termasuk components for the Board of Directors may include various
gaji pokok, insentif, tunjangan, dan fasilitas lainnya. elements such as base salary, incentives, allowances,
Jumlah nominal atau besaran komponen remunerasi and other facilities. The total amount or size of these
ini biasanya disesuaikan dengan tanggung jawab dan remuneration components is usually adjusted according
kontribusi masing-masing anggota Dewan Komisaris, to the responsibilities and contributions of each member
serta kondisi keuangan dan kinerja Perseroan. of the Board of Directors, as well as the Company’s
financial condition and performance.
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Informasi terkait detail komponen remunerasi tersebut Details of these remuneration components are
biasanya disampaikan dalam laporan tahunan atau typically disclosed in the Company’s annual report or
laporan keberlanjutan Perseroan. Tujuan utamanya adalah sustainability report. The main purpose is to provide
untuk memberikan gambaran yang jelas dan transparan stakeholders with a clear and transparent overview
kepada pemangku kepentingan mengenai pengelolaan of the Company’s remuneration management, and to
remunerasi perusahaan, serta memastikan bahwa ensure that remuneration is provided in accordance
pemberian remunerasi dilakukan sesuai dengan ketentuan with applicable laws and good governance principles.
perundang-undangan dan prinsip tata kelola yang baik.
Jumlah Nominal/Komponen Remunerasi per masing-masing Dewan Komisaris dan Direksi
Total Nominal/Components of Remuneration for Each Member of the Board of Commissioners and Board of Directors
Jumlah Rupiah Diterima (Kotor) dalam 1 (satu) Tahun | Amount of Rupiah Received (Gross) in 1 (one) Year
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Jumlah Jumlah
Jumlah Penerima Jumlah Penerima
(Rp juta) (Rp juta)
Number of Number of
Amount Amount
Recipients Recipients
(IDR million) (IDR million)
Gaji, bonus, tunjangan rutin, tantiem dan fasilitas
lainnya dalam bentuk non natura
5 8.322.582.565 8 31.498.053.719
Salary, bonuses, regular allowances, tantiem, and
other benefits in non-cash form
Fasilitas lain dalam bentuk natura: perumahan, asuransi kesehatan, dan sebagainya, yang:
Other benefits in kind: housing, health insurance, and others, which:
Dapat dimiliki tidak ada tidak ada tidak ada tidak ada
Granted None None None None
Tidak dapat dimiliki tidak ada tidak ada
8 943.810.000
Non-granted None None
Total 5 8.322.582.565 8 32.441.863.719
Tabel Kelompok Jumlah Remunerasi Dewan Komisaris dan Direksi
Table of Remuneration Amounts by Group for the Board of Commissioners and Board of Directors
Total Remunerasi Jumlah Dewan Komisaris Jumlah Direksi
Total Remuneration Number of the Board of Commissioners Number of the Board of Directors
Di atas Rp2 Miliar
1 7
Above IDR 2 Billion
Di atas Rp1 Miliar-Rp2 Miliar
2 1
Above IDR 1 Billion-IDR 2 Billion
Di atas Rp500 Juta-Rp1 Miliar
2 -
Above IDR 500 Million-IDR 1 Billion
Rp500 Juta ke bawah
- -
IDR 500 Million or below
Rasio Gaji Tertinggi dan Terendah
Ratio of the Highest and Lowest Salary
Uraian
2025 2024
Description
Gaji karyawan tertinggi dan terendah
91,98:1 77:1
Highest and lowest employee salaries
Gaji Direksi tertinggi dan terendah
4,48:1 1,68:1
Highest and lowest Board of Directors’ salaries
Gaji Komisaris tertinggi dan terendah
1,39:1 1,39:1
Highest and lowest Board of Commissioners’ salaries
Gaji Direksi tertinggi dan karyawan tertinggi
3,01:1 1,46:1
Highest Board of Directors’ salary and highest employee salary
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Remunerasi yang Bersifat Variabel Bagi Karyawan
Variable Remuneration for Employees
Jumlah Diterima dalam 1 Tahun oleh Karyawan | Total Amount Received by Employees in 1 Year
2025 2024
Remunerasi yang Bersifat Variabel
Variable Remuneration Orang Orang
Rp (juta) Rp (juta)
People People
Jumlah
2.743 37.501.741.063 2.436 26.135.613.636
Total
Remunerasi yang Bersifat Variabel Deferred Variable Remuneration
yang Ditangguhkan
Jumlah remunerasi variabel yang ditangguhkan, yang The total deferred variable remuneration, consisting
terdiri dari pembayaran dalam bentuk tunai dan/atau of payments in cash and/or shares or share-based
saham atau instrumen berbasis saham yang diterbitkan instruments issued by KB Bank, which will be applied
oleh KB Bank, dan akan diterapkan untuk pembayaran for the 2025 payments, is as follows:
tahun 2025, adalah sebagai berikut:
Jenis Remunerasi Jumlah (dalam IDR atau % dari Remunerasi Variabel) Skema Pembayaran
Type of Remuneration Amount (in IDR or % of Variable Remuneration) Payment Scheme
908.985.587
Tunai yang Ditangguhkan (10% dari Remunerasi Variabel) Dibayarkan dalam 3 tahap selama 3 tahun
Deferred Cash 908,985,587 Paid in 3 stages over 3 years
(10% of Variable Remuneration)
18.192.101 lembar saham
Saham KB Bank (20% dari Remunerasi Variabel) Dibayarkan dalam 3 tahap selama 3 tahun
KB Bank Shares 18,192,101 shares Paid in 3 stages over 3 years
(20% of Variable Remuneration)
Total Pesangon yang Diberikan untuk Karyawan yang Terkena Pemutusan Hubungan Kerja
dan Total Nominal yang Dibayarkan
Total Severance Provided to Employees Subject to Termination and Total Amount Paid
Jumlah nominal Kompensasi yang dibayarkan
2025 2024
Total Compensation Amount Paid
Rp Miliar
21,96 12,61
IDR Billion
Jumlah Orang 576 55
Number of People • 112 karyawan efektif 1
Januari 2025
• 39 karyawan Efektif 1
Desember 2025
• 425 karyawan efektif
22 Desember 2025)
576
• 112 effective
employees as of
January 1, 2025
• 39 effective
employees as of
December 1, 2025
• 425 effective
employees as of
December 22, 2025
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Organ Pendukung Dewan Komisaris
Supporting Organs of the Board of Commissioners
Sesuai peraturan perundang-undangan, Dewan In accordance with prevailing laws and regulations, the
Komisaris dapat membentuk organ di bawah Dewan Board of Commissioners may establish organs under the
Komisaris untuk meningkatkan efektivitas pengawasan Board of Commissioners to enhance the effectiveness
yang dijalankan. Hingga akhir tahun 2025, Dewan of its supervisory function. As of the end of 2025, the KB
Komisaris KB Bank telah membentuk 4 (empat) Komite Bank’s Board of Commissioners has established 4 (four)
dengan bidang pengawasan yang berbeda untuk Committees with distinct oversight responsibilities to
membantu pelaksanaan tugas Dewan Komisaris, yaitu support the execution of the Board of Commissioners’
Komite Audit, Komite Remunerasi dan Nominasi, Komite duties, namely the Audit Committee, Remuneration and
Pemantau Risiko dan Komite Tata Kelola Terintegrasi. Nomination Committee, Risk Oversight Committee, and
Integrated Governance Committee.
Setiap komite tersebut diketuai oleh Komisaris Each committee is chaired by an Independent
Independen guna menjamin objektivitas dan Commissioner to ensure objectivity and independence
independensi dalam pengambilan keputusan. in decision making. The implementation of its duties
Pelaksanaan tugasnya didasarkan pada Pedoman dan is based on the Committee's Guidelines and Work
Tata Tertib Kerja Komite yang selaras dengan regulasi Procedures, which are in line with regulations in
di Indonesia serta praktik terbaik yang terus diperbarui Indonesia and best practices that are continuously
secara berkala. updated periodically.
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Komite Audit
Audit Committee
Komite Audit merupakan Komite yang dibentuk dan The Audit Committee is a committee established by
bertanggung jawab kepada Dewan Komisaris untuk and accountable to the Board of Commissioners to
membantu tugas dan fungsi Dewan Komisaris terkait assist in carrying out its duties and functions related
dengan pelaksanaan Sistem Pengendalian Internal to the implementation of the Internal Control System,
serta berperan aktif dalam memastikan adanya and increasing its active role in ensuring corrective
tindakan perbaikan terhadap permasalahan Bank yang actions against the Bank's issues that could reduce the
berpotensi mengurangi efektivitas sistem tersebut. effectiveness of the system.
Dasar Hukum Legal Basis
Pembentukan Komite Audit berdasarkan peraturan- The Audit Committee was established based on the
peraturan sebagai berikut: following regulations:
1. POJK No. 55/POJK.04/2015 tentang Pembentukan 1. POJK No. 55/POJK.04/2015 on the Establishment
dan Pedoman Pelaksanaan Kerja Komite Audit; and Guidelines for Audit Committee’s Work
Implementation;
2. POJK No. 01/POJK.03/2019 tentang Penerapan 2. POJK No. 01/POJK.03/2019 on the Implementation
Fungsi Audit Intern pada Bank Umum; of the Internal Audit Function in Commercial Banks.
3. POJK No. 17 tahun 2023 tentang Penerapan Tata 3. POJK No. 17 of 2023 on the Implementation of
Kelola Bank Umum; serta Commercial Bank Governance; and
4. POJK No. 9 Tahun 2023 tanggal 11 Juli 2023 tentang 4. POJK No. 9 of 2023 dated July 11, 2023, on the
Penggunaan Jasa Akuntan Publik dan Kantor Use of Public Accounting Services and Public
Akuntan Publik dalam Kegiatan Jasa Keuangan. Accounting Firms in Financial Services Activities.
Pedoman Kerja/Piagam Komite Audit Audit Committee’s Work Guidelines/
Charter
Dalam melaksanakan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the
Komite Audit memiliki Pedoman dan Tata Tertib Kerja Audit Committee is guided by Work Guidelines and
(Audit Committee Charter) yang isinya mengatur Rules (Audit Committee’s Charter) that regulate a
sejumlah hal, termasuk: keanggotaan, tugas dan number of matters, including: membership, duties
tanggung jawab, kewenangan, pelaporan, serta and responsibilities, authority, reporting, and the
pelaksanaan rapat-rapat Komite Audit. Semua hal conduct of Audit Committee meetings. These matters
tersebut dijelaskan lebih rinci dalam Pedoman dan Tata are described in more detail in the Audit Committee’s
Tertib Kerja Komite Audit. Charter.
Pedoman Kerja/Piagam Komite Audit KB Bank telah The Work Guidelines/Charter of KB Bank’s Audit Committee
disahkan melalui Surat Keputusan Dewan Komisaris was approved pursuant to the Board of Commissioners’
No. 002 Tahun 2025 tentang Piagam Komite Audit. Decision Letter No. 002 of 2025 on the Audit Committee’s
Pedoman kerja tersebut dikaji secara berkala untuk Charter. The Charter is reviewed periodically to ensure
memastikan cakupannya sesuai dengan ketentuan that its scope remains aligned with applicable regulations
yang berlaku dan perkembangan bisnis Bank. and the Bank’s business developments.
Kriteria Anggota Komite Audit Criteria For Audit Committee Members
Setiap anggota Komite Audit wajib memenuhi Audit Committee members are required to fulfill the
persyaratan dan kriteria sebagai berikut: following requirements and criteria:
1. Wajib memiliki integritas yang tinggi, akhlak dan 1. Must have high integrity, good morals and
moral yang baik, kemampuan, pengetahuan, character, capability, knowledge, experience in
pengalaman sesuai dengan bidang pekerjaannya, accordance with the field of work, and be able to
serta mampu berkomunikasi dengan baik; communicate well;
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2. Bukan merupakan orang yang bekerja atau 2. Not a person who works or has the authority and
mempunyai wewenang dan tanggung jawab untuk responsibility to plan, lead, control, or supervise
merencanakan, memimpin, mengendalikan, atau the Company's activities within the past 6 (six)
mengawasi kegiatan Perseroan dalam waktu 6 months, except for Independent Commissioners;
(enam) bulan terakhir kecuali Komisaris Independen;
3. Bukan merupakan orang dalam Kantor Akuntan 3. Not an insider of a Public Accounting Firm, Law
Publik, Kantor Konsultan Hukum, Kantor Jasa Firm, Public Appraisal Firm, or any other party
Penilai Publik atau pihak lain yang memberi jasa providing assurance services, non-assurance
assurance, jasa nonassurance, jasa penilai dan/ services, appraisal services, and/or other
atau jasa konsultasi lain kepada Perseroan dalam consulting services to the Company within the
waktu 6 (enam) bulan terakhir; past 6 (six) months;
4. Wajib memahami laporan keuangan, bisnis 4. Must understand financial reports, the Company's
Perusahaan khususnya yang terkait dengan business, especially those related to the Company's
layanan jasa atau kegiatan usaha Perseroan, services or business activities, audit processes,
proses audit, manajemen risiko, dan peraturan risk management, and laws and regulations in the
perundang-undangan di bidang Pasar Modal serta Capital Market sector, as well as other related laws
peraturan perundang-undangan terkait lainnya; and regulations;
5. Wajib mematuhi kode etik Komite Audit yang 5. Must comply with the Audit Committee code of
ditetapkan oleh Perseroan; conduct established by the Company;
6. Bersedia meningkatkan kompetensi secara terus 6. Willing to continuously improve competence
menerus melalui pendidikan dan pelatihan; through education and training;
7. Tidak mempunyai saham langsung maupun tidak 7. Does not have direct or indirect shares in the
langsung pada Perseroan; Company;
8. Dalam hal anggota Komite Audit memperoleh 8. In the event that a member of the Audit Committee
saham Perseroan baik langsung maupun tidak acquires Company shares, either directly or
langsung akibat suatu peristiwa hukum, maka indirectly, as a result of a legal event, the shares
saham tersebut wajib dialihkan kepada pihak lain must be transferred to another party within a
dalam jangka waktu paling lama 6 (enam) bulan maximum period of 6 (six) months after acquiring
setelah diperolehnya saham tersebut; the shares;
9. Tidak mempunyai hubungan Afiliasi dengan 9. Has no affiliation with members of the Board of
anggota Dewan Komisaris, anggota Direksi, atau Commissioners, members of the Board of Directors,
Pemegang Saham Utama Perseroan; serta or Major Shareholders of the Company; and
10. Tidak mempunyai hubungan usaha baik langsung 10. Does not have any business relationship, whether
maupun tidak langsung yang berkaitan dengan directly or indirectly, related to the Company’s
kegiatan usaha Perseroan. business activities.
Struktur Keanggotaan dan Keahlian Membership Structure and Expertise
Komite Audit of The Audit Committee
1. Anggota Komite Audit diangkat dan diberhentikan 1. Members of the Audit Committee are appointed
oleh Direksi Perseroan berdasarkan keputusan and dismissed by the Company's Board of
rapat Dewan Komisaris. Directors based on the resolution of the Board of
Commissioners meeting.
2. Jumlah anggota dan komposisi keanggotaan 2. The number of members and membership
Komite Audit KB Bank adalah sebagai berikut: composition of the KB Bank’s Audit Committee are
as follows:
a. Komite Audit paling sedikit terdiri dari 1 (satu) a. The Audit Committee consists of at least 1 (one)
orang anggota yang berasal dari Komisaris member who is an Independent Commissioner
Independen dan 2 (dua) orang dari pihak and 2 (two) people from independent parties
independen dari luar Perseroan, dimana 1 (satu) from outside the Company, where 1 (one)
orang memiliki keahlian di bidang keuangan dan person has expertise in the field of finance
akuntansi minimal 5 (lima) tahun dan 1 (satu) and accounting for at least 5 (five) years and 1
orang yang memiliki keahlian di bidang hukum (one) person who has expertise in the field of
dan atau perbankan paling kurang 5 (lima) tahun; law and/or banking for at least 5 (five) years;
b. Komite audit diketuai oleh Komisaris b. The audit committee is chaired by an Independent
Independen merangkap sebagai anggota; Commissioner who is also a member;
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c. Ketua Komite Audit hanya dapat merangkap c. The Chairman of the Audit Committee can only
jabatan menjadi Ketua Komite lain paling hold concurrent positions as Chairman of another
banyak pada 1 (satu) komite lainnya; Committee on at most 1 (one) other committee;
d. Salah seorang anggota Komite Audit ditunjuk d. One member of the Audit Committee is
sebagai Sekretaris Komite; appointed as Committee Secretary;
e. Pengangkatan dan pemberhentian anggota e. The appointment and dismissal of Audit
Komite Audit dilaporkan kepada OJK dalam Committee members are reported to OJK
jangka waktu paling lama 2 (dua) hari kerja within a maximum period of 2 (two) working
setelah pengangkatan atau pemberhentian; days after the appointment or dismissal;
f. Informasi mengenai pengangkatan dan f. Information regarding the appointments and
pemberhentian sebagaimana dimaksud diatas dismissals referred to above is disclosed on the
dimuat dalam halaman (website) bursa dan stock exchange website and the Company’s
halaman Perseroan. website.
Ketentuan Masa Jabatan Terms of Office
Sesuai dengan Pedoman Pelaksanaan Kerja Komite In accordance with the Audit Committee’s Work Guidelines,
Audit, masa tugas anggota Komite Audit tidak boleh the term of office of Audit Committee members may not
lebih lama dari masa jabatan Dewan Komisaris exceed the term of office of the Board of Commissioners
sebagaimana diatur dalam Anggaran Dasar dan dapat as stipulated in the Articles of Association and may be
dipilih kembali hanya untuk 1 (satu) Periode berikutnya. renewed for only 1 (one) additional Term.
Susunan, Jumlah, Komposisi dan Structure, Number, Composition, and
Dasar Pengangkatan Komite Audit Basis for Appointment of the Audit
Committee
Susunan keanggotaan Komite Audit telah disahkan The composition of the Audit Committee was approved
berdasarkan Surat Keputusan Direksi No. 022 Tahun pursuant to the Board of Directors’ Decision Letter No.
2025 tanggal 10 Juli 2025. Adapun komposisi dan 022 of 2025 dated July 10, 2025. The composition and
jumlah anggota Komite Audit per 31 Desember 2025 total members of the Audit Committee as of December
adalah sebagai berikut: 31, 2025, were as follows:
Nama Jabatan di Komite Jabatan di KB Bank Keahlian Periode Jabatan
Name Positions in Committee Positions in KB Bank Expertise Term of Office
Ketua Komisaris Independen Perbankan, GCG dan Audit Keuangan 2024-2027
Stephen Liestyo
Chairman Independent Commissioner Banking, GCG, and Financial Audit 2025-2028
Anggota Komisaris Independen Hukum
Hae Wang Lee 2025-2028
Member Independent Commissioner Legal
Perbankan dan Audit Keuangan
Jacobus Sindu Anggota Pihak Independen 2022-2025
Banking and
Adisuwono Member Independent Party 2025-2028
Financial Audit
Anggota merangkap
Dewi Anggesty Sah Pihak Independen Perbankan dan Audit Keuangan 2022-2025
Sekretaris
Bandar Independent Party Banking and Financial Audit 2025-2028
Member and Secretary
Profil Anggota Komite Audit Profile of Audit Committee Members
Profil Stephen Liestyo dan Hae Wang Lee dapat dilihat The profiles of Stephen Liestyo and Hae Wang Lee are
pada bagian Profil Dewan Komisaris yang terdapat presented in the Profile of the Board of Commissioners
dalam buku Laporan Tahunan ini. Adapun profil anggota section in this Annual Report. The profiles of members
yang merupakan pihak independen adalah sebagai who are independent parties are as follows:
berikut:
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Jacobus Sindu Anggota Komite Audit
(Pihak Independen)
Adisuwono Member of the Audit Committee
(Independent Party)
Dasar Hukum Pengangkatan | Legal Basis of Appointment
• Surat Keputusan Direksi No. 0040 Tahun 2023 Tanggal 30 Maret 2023 | The Board of
Directors’ Decision Letter No. 0040 of 2023 dated March 30, 2023
• Surat Keputusan Direksi No. 022 Tahun 2025 tanggal 10 Juli 2025 | The Board of Directors’
Decision Letter No. 022 of 2025 dated July 10, 2025
Riwayat Pendidikan | Educational Background
• Sarjana Ekonomi Akuntansi Universitas Katolik Parahyangan | Bachelor of Economics
Accounting, Universitas Katolik Parahyangan
Riwayat Pekerjaan | Work Experience
Usia | Age
• Ketua Komite Audit the Institute of Internal Auditors Indonesia (2018-sekarang) | Chairman
63 tahun
of the Audit Committee of the Institute of Internal Auditors Indonesia (2018-present)
63 years old
• Anggota Dewan Pengawas - Ikatan Auditor Intern Bank (2017-2020) | Member of the
Kewarganegaraan | Nationality Supervisory Board - Bank Internal Auditors Association (2017-2020)
• Ketua Umum Ikatan Auditor Intern Bank (2014-2017) | Chairman of the Bank Internal
Indonesia | Indonesian
Auditors Association (2014-2017)
Domisili | Domicile • Sekretaris Jenderal Ikatan Auditor Intern Bank sebagai asosiasi profesi (2011-2014) |
Secretary General of the Bank Internal Auditors Association as a professional association
Jakarta
(2011-2014)
Rangkap Jabatan | Concurrent Position
• Komisaris PT Asuransi Umum BCA (Agustus 2021-sekarang) | Commissioner of PT Asuransi
Umum BCA (August 2021-present)
• Anggota Komite Audit dan Komite Pemantau Risiko PT Bank Ina Perdana Tbk (2021-sekarang)
| Member of the Audit Committee and Risk Oversight Committee of PT Bank Ina Perdana Tbk
(2021-present)
• Anggota Komite Audit PT Bank BCA Syariah (2017-sekarang) | Member of the Audit
Committee of PT Bank BCA Syariah (2017-present)
Kualifikasi | Qualifications
Perbankan dan Audit Keuangan | Banking and Financial Audit
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Dewi Anggesty Anggota merangkap
Sekretaris Komite Audit
Sah Bandar (Pihak Independen)
Member and Secretary of the Audit
Committee (Independent Party)
Dasar Hukum Pengangkatan | Legal Basis of Appointment
• Surat Keputusan Direksi No. 0040 Tahun 2023 Tanggal 30 Maret 2023 | The Board of
Directors’ Decision Letter No. 0040 of 2023 dated March 30, 2023
• Surat Keputusan Direksi No. 022 Tahun 2025 tanggal 10 Juli 2025 | The Board of Directors’
Decision Letter No. 022 of 2025 dated July 10, 2025
Riwayat Pendidikan | Educational Background
• Master Management (MM) in Finance, Universitas Gadjah Mada (1993) | Master
Management (MM) in Finance, Universitas Gadjah Mada (1993)
• Sarjana (Ir) Ekonomi Pertanian (Agribisnis), Institut Pertanian Bogor (1988) | Bachelor (Ir) in
Usia | Age Agricultural Economics (Agribusiness), Institut Pertanian Bogor (1988)
60 tahun Riwayat Pekerjaan | Work Experience
60 years old
• Komisaris Independen PT DMS Modal Ventura (2019-sekarang) | Independent Commissioner
Kewarganegaraan | Nationality of PT DMS Modal Ventura (2019-present)
• Mitra Senior PT INOFIN Consulting (2018-sekarang) | Senior Partner of PT INOFIN Consulting
Indonesia | Indonesian
(2018-present)
Domisili | Domicile
Rangkap Jabatan | Concurrent Position
Bekasi
• Komisaris Independen PT DMS Modal Ventura (2019-sekarang) | Independent Commissioner
of PT DMS Modal Ventura (2019-present)
• Senior Partner PT INOFIN Consulting (2018-sekarang) | Senior Partner of PT INOFIN
Consulting (2018-present)
Kualifikasi | Qualifications
Perbankan dan Audit Keuangan | Banking and Financial Audit
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Sertifikasi yang Dimiliki Anggota Certifications Obtained by Committee
Komite Members
Komite Audit senantiasa berupaya meningkatkan The Audit Committee continues to strive to improve its
profesionalisme anggotanya melalui berbagai program members’ professionalism through various certification
pelatihan dan sertifikasi. Kepemilikan sertifikasi yang and training programs. By obtaining nationally and
diakui secara nasional maupun internasional menjadi internationally recognized certifications, Audit Committee
upaya untuk memastikan kompetensi anggota Komite members can ensure that their competence is always up
Audit tetap terjaga. Berikut adalah daftar sertifikasi to date. The following is a list of certifications that have
yang dimiliki hingga tahun 2025. been obtained until 2025.
Nama Jabatan Jenis Sertifikasi Profesi Komite Audit
Name Position Types of Professional Certifications obtained by the Audit Committee
Ketua Sertifikasi Manajemen Risiko Jenjang 7 | Level 7 Risk Management
Stephen Liestyo
Chairman Certification
Anggota Sertifikasi Manajemen Risiko Jenjang 6 | Level 6 Risk Management
Hae Wang Lee
Member Certification
Anggota Sertifikasi Manajemen Risiko Jenjang 7 | Level 7 Risk Management
Jacobus Sindu Adisuwono
Member Certification
Anggota merangkap Sekretaris Sertifikasi Manajemen Risiko Jenjang 7 | Level 7 Risk Management
Dewi Anggesty Sah Bandar
Member and Secretary Certification
Pendidikan dan/atau Pelatihan Komite Audit
Audit Committee Education and/or Training
Materi Pendidikan
Nama dan Jabatan Jenis Pendidikan dan Pelatihan dan Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Education and Training Types Education and Venue/Date Organizer
Training Materials
Jakarta, 7 Februari 2025 Internal diklat
Stephen Liestyo Workshop on the 2025 Audit Kick Off Audit
Jakarta, February 7, 2025 Internal Training
Ketua
Chairman Anti Money Jakarta, 9 Oktober 2025 Internal diklat
AML Training for Executive
Laundering Jakarta, October 9, 2025 Internal Training
Hae Wang Lee
Anti Money Jakarta, 9 Oktober 2025 Internal diklat
Anggota AML Training for Executive
Laundering Jakarta, October 9, 2025 Internal Training
Member
Workshop "Implementasi Internal
Control Over Financial Reporting
(ICOFR)" Internal Control Over Jakarta, 15 Oktober 2025
Jacobus Sindu Adisuwono Public training
Workshop on the Implementation Financial Reporting Jakarta, October 15, 2025
Anggota of Internal Control Over Financial
Member Reporting (ICOFR)
Anti Money Jakarta, 9 Oktober 2025 Internal diklat
AML Training for Executive
Laundering Jakarta, October 9, 2025 Internal Training
Dewi Anggesty Sah Bandar
Anti Money Jakarta, 9 Oktober 2025 Internal diklat
Anggota merangkap Sekretaris AML Training for Executive
Laundering Jakarta, October 9, 2025 Internal Training
Member and Secretary
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Independensi Anggota Komite Audit Independence of Audit Committee
Members
Anggota Komite Audit KB Bank diwajibkan dapat Members of KB Bank’s Audit Committee are required
menunjukkan status maupun sikap independensi to demonstrate independence in carrying out their
dalam menjalankan tugas sebagaimana telah diatur duties as stipulated in OJK Regulation No. 55/
dalam peraturan OJK No. 55/POJK.04/2015 tentang POJK.04/2015 on the Establishment and Guidelines
Pembentukan dan Pedoman Pelaksanaan Kerja Komite for Audit Committee’s Work Implementation, which is
Audit dengan tujuan agar anggota Komite Audit tidak aimed at ensuring that Audit Committee members are
terpengaruh oleh kepentingan pribadi atau pihak lain not influenced by personal interests or those of other
dalam menyampaikan pendapat dan melaksanakan parties when expressing opinions and carrying out
tugasnya. their duties.
Dewi
Aspek Independensi Stephen Jacobus Sindu
Hae Wang Lee Anggesty Sah
Independence Aspects Liestyo Adisuwono
Bandar
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan
Direksi | Has no financial relationship with the Board of Commissioners √ √ √ √
or Board of Directors
Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan,
maupun perusahaan afiliasi | Has no management relationship within the √ √ √ √
company, its subsidiaries, or affiliated companies
Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan,
maupun perusahaan afiliasi | Has no management relationship within the √ √ √ √
company, its subsidiaries, or affiliated companies
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi,
dan/ atau sesama anggota Komite Nominasi, Remunerasi dan GCG | Has
no familial relationship with members of the Board of Commissioners, √ √ √ √
Board of Directors, and/or fellow members of the Nomination and
Remuneration Committee, and GCG Committee
Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah
| Not serving as a political party leader, public servant, and government √ √ √ √
official
Tugas dan Tanggung Jawab Duties and Responsibilities
Mengacu kepada Piagam Komite Audit KB Bank, Komite With reference to the Charter of KB Bank’s Audit
Audit mengemban tugas dan tanggung jawab sebagai Committee, the Committee has the following duties
berikut: and responsibilities:
1. Melakukan penelaahan atas informasi keuangan 1. Reviewing financial information that will be released
yang akan dikeluarkan Bank kepada publik dan/ by the Bank to the public and/or authorities,
atau pihak otoritas antara lain laporan keuangan, including financial reports, projections, and other
proyeksi dan laporan lainnya terkait dengan reports related to the Bank’s financial information;
informasi keuangan Bank;
2. Melakukan penelaahan atas ketaatan terhadap 2. Reviewing compliance with laws and regulations
peraturan perundang-undangan yang berhubungan related to the Bank’s activities;
dengan kegiatan Bank;
3. Memberikan pendapat independen dalam hal 3. Providing independent opinions in the event of
terjadi perbedaan pendapat antara Manajemen differences of opinion between Management and
dan Akuntan atas jasa yang diberikannya; Accountants regarding the services provided;
4. Memberikan rekomendasi kepada Dewan 4. Providing recommendations to the Board of
Komisaris mengenai penunjukan Akuntan Publik Commissioners regarding the appointment of
dan Kantor Akuntan Publik yang didasarkan pada Public Accountants and Public Accounting Firms
independensi, ruang lingkup penugasan dan based on independence, scope of assignment, and
imbalan jasa audit; fees for audit services;
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5. Melakukan pemantauan dan evaluasi terhadap 5. Monitoring and evaluating the implementation of
pelaksanaan tugas Satuan Kerja Audit Intern (SKAI); the duties of the Internal Audit Work Unit (SKAI);
6. Melakukan pemantauan dan evaluasi terhadap 6. Monitoring and evaluating the conformity of
kesesuaian pelaksanaan audit oleh Akuntan Publik audit implementation by Public Accountants with
dengan standar audit yang berlaku; applicable audit standards;
7. Melakukan pemantauan dan evaluasi terhadap 7. Monitoring and evaluating the implementation of
pelaksanaan tindak lanjut oleh Direksi atas hasil follow-up actions by the Board of Directors regarding
temuan Satuan Kerja Audit Intern, Akuntan Publik, the findings of the Internal Audit Work Unit, Public
dan hasil pengawasan Otoritas Jasa Keuangan; Accountants, and the results of supervision by the
Financial Services Authority;
8. Melakukan penelaahan pengaduan yang berkaitan 8. Reviewing complaints related to the Company’s
dengan proses akuntansi dan pelaporan keuangan accounting and financial reporting processes;
Perseroan;
9. Melakukan penelaahan dan memberikan saran 9. Reviewing and providing advice to the Board of
kepada Dewan Komisaris terkait dengan adanya Commissioners regarding potential conflicts of
potensi benturan kepentingan; interest;
10. Menilai kecukupan pengendalian intern; serta 10. Assessing the adequacy of internal control; and
11. Melakukan tugas lain yang diberikan Dewan 11. Performing other tasks assigned by the Board of
Komisaris. Commissioners.
Wewenang Komite Audit Authorities of The Audit Committee
Untuk menjalankan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the Audit
Komite Audit harus diberi wewenang sebagai berikut: Committee has the following authorities:
1. Mengakses dokumen, data, dan informasi Bank 1. Access the Bank’s documents, data, and
tentang karyawan, dana, aset dan sumber daya information relating to employees, funds, assets,
Perusahaan yang diperlukan; and other Company resources as required;
2. Berkomunikasi langsung dengan karyawan 2. Communicate directly with employees, including
termasuk Direksi dan pihak yang menjalankan members of the Board of Directors and parties
fungsi audit internal, manajemen risiko dan performing internal audit, risk management, and
Akuntan terkait tugas dan tanggung jawab Komite Accountant functions, in relation to the duties and
Audit; serta responsibilities of the Audit Committee; and
3. Melibatkan pihak independen di luar anggota 3. Engage independent parties, other than members
Komite Audit yang diperlukan untuk membantu of the Audit Committee, to assist in the performance
pelaksanaan tugasnya (jika diperlukan). of its duties (if required).
Tanggung Jawab Komite Audit Audit Committee Responsibilities
dalam Pemberian Rekomendasi atas in Providing Recommendations for
Penunjukan dan Pemberhentian the Appointment and Dismissal of
Auditor Eksternal External Auditors
Komite Audit senantiasa memberikan pendapat The Audit Committee consistently provides
independen dalam hal terjadi perbedaan pendapat independent opinions in the event of any differences
antara Manajemen dan Akuntan atas jasa yang of opinion between Management and the Accountants
diberikannya. Selain itu, Komite Audit juga mendukung regarding the services provided. Besides, the Audit
tugas Dewan Komisaris dengan memberikan Committee supports the Board of Commissioners
rekomendasi mengenai penunjukan Akuntan Publik by providing recommendations on the appointment
dan Kantor Akuntan Publik yang didasarkan pada of Public Accountants and Public Accounting Firms
independensi, ruang lingkup penugasan dan imbalan based on independence, scope of assignment, and
jasa audit. compensation for audit services.
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Rapat Komite Audit Audit Committee Meetings
Rapat Komite Audit dipimpin oleh Ketua Komite Audit Audit Committee meetings are chaired by the Chairman
dan dihadiri oleh seluruh anggotanya. Tata cara of the Audit Committee and attended by all members.
pelaksanaan rapat mengacu pada Pedoman Kerja The procedures for conducting meetings refer to the
Komite Audit. Rapat diselenggarakan setidaknya sekali Audit Committee’s Work Guidelines. Meetings are
dalam sebulan, dengan keputusan yang diambil melalui held at least once a month, with resolutions adopted
musyawarah untuk mufakat atau pemungutan suara through deliberation to reach consensus or by majority
mayoritas. Setiap keputusan didokumentasikan dalam vote. Each resolution is documented in minutes of the
risalah rapat yang ditandatangani oleh seluruh anggota meeting, which is signed by all members of the Audit
Komite Audit sebelum disampaikan kepada Dewan Committee before being submitted to the Board of
Komisaris. Commissioners.
Hingga akhir tahun 2025, Komite Audit KB Bank telah As of the end of 2025, the KB Bank’s Audit Committee
menyelenggarakan rapat sebanyak 15 kali dengan held 15 meetings, with the following attendance recap:
rekapitulasi kehadiran sebagai berikut:
Nama Jabatan Jumlah Rapat Kehadiran Persentase
Name Position Number of Meetings Presence Percentage
Ketua
Stephen Liestyo 15 15 100,00%
Chairman
Anggota
Hae Wang Lee 7 7 100,00%
Member
Anggota
Jacobus Sindu Adisuwono 15 13 86,67%
Member
Anggota
Dewi Anggesty Sah Bandar 15 14 93,33%
Member
Anggota
Tippy Joesoef* 7 7 100,00%
Member
* Tidak lagi menjabat sejak Mei 2025
* No longer serving the position as of May 2025
Pelaksanaan Tugas Komite Audit Implementation of Audit Committee’s
Duties
Komite Audit telah melaksanakan tugas dan tanggung The Audit Committee has carried out its duties and
jawabnya sesuai dengan Program Kerja yang disetujui responsibilities in accordance with the Work Program
oleh Dewan Komisaris, dengan berpedoman pada approved by the Board of Commissioners by referring to
Piagam Komite Audit serta Pedoman dan Tata Tertib the Audit Committee’s Charter and its Work Guidelines
Kerja. and Rules.
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Realisasi Kegiatan Komite Audit Realization of Audit Committee’s
Activities
Berikut ini adalah rangkaian kegiatan yang telah The following is a summary of the activities carried out
dilaksanakan oleh Komite Audit di sepanjang tahun by the Audit Committee throughout 2025 in line with
2025 sesuai dengan Program Kerja Komite Audit yang the established Audit Committee’s Work Program.
telah ditetapkan.
Secara Garis besar terdapat 6 kegiatan komite audit In general, there are six audit committee activities
selama tahun 2025: planned for 2025:
1. Pemantauan dan Evaluasi Pelaksanaan Tugas 1. Monitoring and evaluation of the implementation of
SKAI; the SKAI’s duties;
2. Penilaian Kecukupan Pengendalian Internal; 2. Assessment of the adequacy of internal controls;
3. Monitoring Atas Hasil Audit Eksternal; 3. Monitoring of external audit results;
4. Menelaah Informasi Keuangan yang Dikeluarkan 4. Review of financial information issued by the
oleh Perseroan; Company;
5. Rekomendasi Penunjukan Kantor Akuntan Publik 5. Recommendations on the Appointment of a Public
(KAP) dan Evaluasi Atas Pelaksanaan Audit oleh Accounting Firm (KAP) and Evaluation of the Audit
KAP; dan Conducted by the KAP; and
6. Penelaahan atas Kepatuhan Terhadap Peraturan 6. Review of Compliance with Laws and Regulations.
Perundang Undangan.
Kebijakan dan Besaran Remunerasi Bagi Komite Audit Non Komisaris
Policy And Amount of Remuneration for Non-Commissioner Audit Committee
Uraian Catatan
No.
Description Remarks
Diberikan sesuai dengan ketentuan pada SK Dewan Komisaris No. SKEP/0005-DKOM/05/2018 | Granted
Gaji/Honorarium
1 in accordance with the provisions of the Board of Commissioners' Decision Letter No. SKEP/ 0005-
Salary/Honorarium
DKOM/05/2018
Tunjangan Hari Raya
2 1 (satu) kali Upah | 1 (one) time salary
Religious Holiday Allowance
Bantuan Pendidikan
3 1 (satu) kali gaji pokok/honorarium pokok | 1 (one) time basic salary/basic honorarium
Education Assistance
Diberikan sesuai dengan ketentuan pada SK Dewan Komisaris No. SKEP/0005-DKOM/05/2018 | Granted
Tunjangan Utilities
4 in accordance with the provisions of the Board of Commissioners' Decision Letter No. SKEP/ 0005-
Utilities Allowance
DKOM/05/2018
Diberikan sesuai dengan ketentuan pada SK Dewan Komisaris No. SKEP/0005-DKOM/05/2018 | Granted
Fasilitas Perjalanan Dinas
5 in accordance with the provisions of the Board of Commissioners' Decision Letter No. SKEP/ 0005-
Official Travel Facilities
DKOM/05/2018
Diberikan sesuai dengan ketentuan pada SK Dewan Komisaris No. SKEP/0005-DKOM/05/2018 | Granted
Tunjangan Kesehatan
6 in accordance with the provisions of the Board of Commissioners' Decision Letter No. SKEP/ 0005-
Medical Allowance
DKOM/05/2018
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Komite Remunerasi dan Nominasi
Remuneration and Nomination Committee
Komite Remunerasi dan Nominasi dibentuk dan bertanggung The Remuneration and Nomination Committee is established
jawab kepada Dewan Komisaris untuk membantu Dewan by and accountable to the Board of Commissioners to assist
Komisaris dalam melaksanakan tugas dan tanggung- the Board of Commissioners in carrying out its duties and
jawabnya terkait dengan pemberian rekomendasi atas responsibilities related to providing recommendations on
Remunerasi dan Nominasi dari anggota Dewan Komisaris, the Remuneration and Nomination of members of the Board
Direksi, dan anggota Komite-Komite di tingkat Dewan of Commissioners, Board of Directors, and Committees
Komisaris, beserta kerangka secara keseluruhan remunerasi at the Board of Commissioners level, as well as the overall
Pejabat Eksekutif dan pegawai sesuai dengan prinsip- remuneration for Executive Officers and employees, in
prinsip Good Corporate Governance. accordance with Good Corporate Governance principles.
Dasar Hukum Legal Basis
Dasar hukum yang digunakan dalam membentuk The establishment of the Remuneration and Nomination
Komite Remunerasi dan Nominasi didasarkan pada Committee is based on several regulations, including:
berbagai peraturan, di antaranya:
1. POJK No. 34/POJK.04/2014 tentang Komite 1. POJK No. 34/POJK.04/2014 on the Nomination
Nominasi dan Remunerasi Emiten atau Perusahaan and Remuneration Committee of Issuers or Public
Publik; Companies;
2. POJK No. 45/POJK.03/2015 tentang Penerapan 2. POJK No. 45/POJK.03/2015 on the Implementation
Tata Kelola Dalam Pemberian Remunerasi Bagi of Governance in Providing Remuneration for
Bank Umum; Commercial Banks;
3. SEOJK No. 14/SEOJK.03/2025 tentang Penerapan 3. SEOJK No. 14/SEOJK.03/2025 on the Implementation
Tata Kelola bagi Bank Umum; serta of Governance for Commercial Banks; and
4. POJK No. 17 Tahun 2023 tentang Penerapan Tata 4. POJK No. 17 of 2023 on the Implementation of
Kelola bagi Bank Umum. Governance for Commercial Banks.
Serta kebijakan lain yang telah dimiliki oleh KB Bank In addition, there are other policies adopted by the KB
terkait akan Komite Remunerasi dan Nominasi: Bank in relation to the Remuneration and Nomination
Committee, including:
1. Kebijakan Tingkat Tinggi Tentang Tata Kelola PT 1. High Level Policy on Governance of PT Bank KB
Bank KB Indonesia Tbk No. 123(V3) Tahun 2025; Indonesia Tbk No. 123(V3) of 2025;
2. Surat Keputusan No. 1805 Tahun 2016 tanggal 22 2. Decision Letter No. 1805 of 2016 dated December
Desember 2016 tentang Kebijakan Remunerasi PT 22, 2016, on the Remuneration Policy of PT Bank
Bank Bukopin Tbk; serta Bukopin Tbk; and
3. Keputusan No. 001 Tahun 2019 tanggal 28 Januari 3. Decision Letter No. 001 of 2019 dated January
2019 tentang Pedoman dan Tata Tertib Kerja 28, 2019, on the Work Guidelines and Rules of the
Komite Remunerasi dan Nominasi PT Bank Bukopin Remuneration and Nomination Committee of PT
Tbk. Bank Bukopin Tbk.
Pedoman Kerja/Piagam Komite Remuneration and Nomination
Remunerasi dan Nominasi Committee’s Work Guidelines/Charter
Komite Remunerasi dan Nominasi KB Bank telah KB Bank’s Remuneration and Nomination Committee has
memiliki Pedoman dan Tata Tertib Kerja yang ditetapkan a Work Guidelines and Regulations established based on
berdasarkan Surat Keputusan Dewan Komisaris No. 001 the Board of Commissioners’ Decision Letter No. 001 of
Tahun 2019. Pedoman tersebut antara lain berisikan peran 2019. These guidelines include, among others, roles and
dan wewenang, struktur organisasi, kode etik, jadwal authorities, organizational structure, code of conduct,
kerja, mekanisme rapat, pelaporan, serta ketentuan work schedule, meeting mechanism, reporting, and
mengenai remunerasi dan fasilitas kerja. provisions on remuneration and work facilities.
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Kriteria Anggota Komite Remunerasi dan Criteria For Remuneration and Nomination
Nominasi Committee Members
Berdasarkan POJK No. 34/POJK.04/2014 tentang Pursuant to POJK No. 34/POJK.04/2014 on the
Komite Nominasi dan Remunerasi Emiten atau Nomination and Remuneration Committee of Issuers
Perusahaan Publik, dan POJK Nomor 17 Tahun 2023 or Public Companies, and OJK Regulation No. 17 of
tentang Penerapan Tata Kelola Bagi Bank Umum 2023 on the Implementation of Corporate Governance
ditetapkan sejumlah persyaratan yang harus dipenuhi for Commercial Banks, several requirements must be
oleh anggota Komite, sebagai berikut: fulfilled by members of the Committee, namely:
1. Tidak mempunyai hubungan Afiliasi dengan Emiten 1. Have no affiliation with the Issuer or Public
atau Perusahaan Publik, anggota Direksi, anggota Company, members of the Board of Directors,
Dewan Komisaris, atau Pemegang Saham Utama members of the Board of Commissioners, or Major
Emiten atau KB Bank; Shareholders of the Issuer or Company;
2. Memiliki pengalaman terkait Nominasi dan/atau 2. Have experience related to Nomination and/or
Remunerasi; Remuneration;
3. Tidak merangkap jabatan sebagai anggota komite 3. Do not hold concurrent positions as members of other
lainnya yang dimiliki Emiten atau KB Bank; committees owned by the Issuer or the Company;
4. Memiliki keahlian di bidang Perbankan; serta 4. Have expertise in the Banking sector; and
5. Memiliki pengetahuan yang memadai tentang 5. Have adequate knowledge of capital market
peraturan pasar modal dan peraturan lainnya serta regulations and other relevant regulations, as
memiliki pengalaman terkait Nominasi dan/atau well as experience related to Nomination and/or
Remunerasi. Remuneration.
Selain itu, pedoman kerja Komite Remunerasi dan In addition, the Remuneration and Nomination
Nominasi juga menetapkan kriteria sebagai berikut: Committee’s Guidelines stipulate the following criteria:
1. Komite Remunerasi dan Nominasi sekurang- 1. The Remuneration and Nomination Committee shall
kurangnya terdiri dari 3 (tiga) orang, yaitu: consist of at least 3 (three) people, comprising:
a. 1 (satu) orang Komisaris Independen; a. 1 (one) Independent Commissioner;
b. 1 (satu) orang Komisaris; dan b. 1 (one) Commissioner;
c. 1 (satu) orang pejabat eksekutif yang c. 1 (one) executive officer in charge of Human
membawahkan Sumber Daya Manusia atau Resources or one employee representative.
satu orang perwakilan pegawai.
2. Pengangkatan anggota Komite Remunerasi dan 2. The appointment of members of the Remuneration
Nominasi sebagaimana dimaksud pada poin 1 and Nomination Committee as referred to point 1 (one)
(satu) wajib dilakukan oleh Direksi berdasarkan above must be carried out by the Board of Directors
keputusan Dewan Komisaris. based on the Board of Commissioners’ decision.
3. Komite Remunerasi dan Nominasi diketuai oleh 3. The Remuneration and Nomination Committee
Komisaris Independen. shall be chaired by an Independent Commissioner.
4. Ketua dari Komite Remunerasi dan Nominasi 4. The Chairman of the Remuneration and Nomination
sebagaimana dimaksud dalam poin 3 (tiga) Committee, as referred to in point 3, is prohibited
dilarang merangkap jabatan sebagai ketua komite from holding concurrent positions as chairman of
lebih dari 1 (satu) pada komite lain. more than 1 (one) committee in other committees.
5. Anggota Direksi dilarang menjadi anggota Komite 5. Members of the Board of Directors are prohibited
Remunerasi dan Nominasi. from serving as members of the Remuneration and
Nomination Committee.
6. Dalam hal anggota Komite Remunerasi dan 6. In the event that the members of the Remuneration
Nominasi ditetapkan lebih dari 3 (tiga) orang, and Nomination Committee are determined to be
maka anggota Komisaris Independen paling sedikit more than 3 (three) people, then the members of
berjumlah 2 (dua) orang. the Independent Commissioner will be at least 2
(two) people.
7. Pejabat eksekutif yang membawahi sumber daya 7. Executive officials in charge of human resources or
manusia atau perwakilan pegawai adalah pejabat employee representatives are officials who report
yang bertanggung jawab langsung kepada Direksi directly to the Board of Directors or have influence
atau mempunyai pengaruh terhadap kebijakan on the KB Bank’s operational policies.
operasional KB Bank.
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8. Pejabat eksekutif yang membawahi sumber daya 8. Executive officials in charge of human resources or
manusia atau perwakilan pegawai harus memiliki employee representatives must have knowledge
pengetahuan mengenal sistem remunerasi dan/ of the company’s remuneration and/or nomination
atau nominasi serta rencana suksesi (succession system as well as the KB Bank’s succession plan.
plan) KB Bank.
Ketentuan Masa Jabatan Term of Office
Sesuai dengan POJK No. 34/POJK.04/2014 tentang In accordance with POJK No. 34/POJK.04/2014 on the
Komite Nominasi dan Remunerasi Emiten atau Nomination and Remuneration Committee of Issuers or
Perusahaan, ketentuan masa jabatan anggota Komite Public Companies, the term of office of Nomination and
Remunerasi dan Nominasi ditetapkan di dalam SK Remuneration Committee members is stipulated in the
pengangkatan. appointment decision letter.
Susunan, Jumlah, Komposisi Structure, Number, Composition,
dan Dasar Pengangkatan Komite and Basis for Appointment of the
Remunerasi dan Nominasi Remuneration and Nomination
Committee
Susunan keanggotaan Komite Remunerasi dan The membership structure of the Remuneration and
Nominasi telah disahkan berdasarkan Surat Keputusan Nomination Committee was approved pursuant to
No. 020 Tahun 2025 Tanggal 10 Juli 2025. Adapun Decision Letter No. 020 of 2025 dated July 10, 2025. The
komposisi dan jumlah anggota Komite Remunerasi composition and total members of the Remuneration
dan Nominasi per 31 Desember 2025 adalah sebagai and Nomination Committee as of December 31, 2025,
berikut: were as follows:
Nama Jabatan di Komite Jabatan di KB Bank Keahlian Periode Jabatan
Name Positions in Committee Positions in KB Bank Expertise Term of Office
Hae Wang Lee Ketua Komisaris Independen Hukum 2025-2028
Chairman Independent Commissioner Legal
Jerry Marmen Anggota Komisaris Utama Manajemen Risiko, dan GCG 2024-2027
Member President Commissioner Risk Management and GCG
Seng Hyup Shin* Anggota Wakil Komisaris Utama Keuangan 2024-2026
Member Deputy President Commissioner Finance
Gamaridha Akhirul Anggota Kepala Divisi Sumber Daya Manusia Perbankan, Manajemen 2023-saat ini | present
AR Member Human Capital Division Head Banking, Management
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
Profil Komite Remunerasi dan Profile of Remuneration and
Nominasi Nomination Committee
Profil Hae Wang Lee, Jerry Marmen dan Seng Hyup The profiles of Hae Wang Lee, Jerry Marmen, and Seng
Shin dapat dilihat pada bab Profil Perusahaan di bagian Hyup Shin can be found in the Company Profile chapter
Profil Dewan Komisaris yang terdapat dalam buku under the Board of Commissioners Profile section of
Laporan Tahunan ini. Adapun profil Gamaridha Akhirul this Annual Report. The profile of Gamaridha Akhirul AR
AR adalah sebagai berikut: is as follows:
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Gamaridha Anggota Komite Remunerasi
Akhirul AR dan Nominasi
Member of the Remuneration and
Nomination Committee
Riwayat Pendidikan | Educational Background
Magister Manajemen (S2) Universitas Katolik Parahyangan Bandung
Master of Management (S2) Universitas Katolik Parahyangan Bandung
Riwayat Pekerjaan | Work Experience
• Konsultan Senior HR Several Company | Senior HR Consultant at Several Company
• General Manager HR PT Shinhan Bank Indonesia | General Manager HR at PT Shinhan Bank
Indonesia
• Kepala Departemen Remunerasi Bank Woori Saudara | Head of the Remuneration Department at
Woori Saudara Bank
Usia | Age • Accounting Officer Bank BTPN | Accounting Officer at Bank BTPN
• Equipment Control Data PT Zhonghai Indo Shipping | Equipment Control Data at PT Zhonghai Indo
45 tahun
Shipping
45 years old
Jabatan Lainnya | Concurrent Positions
Kewarganegaraan | Nationality
Human Capital Division KB Bank
Indonesia | Indonesian
Dasar Hukum Pengangkatan | Legal Basis of Appointment
Domisili | Domicile
SK No. 0088 tanggal 15 Juli 2022 | Decision Letter No. 0088 dated July 15, 2022
Bandung
Kualifikasi | Qualifications
Perbankan dan Manajemen | Banking and Management
Sertifikasi yang Dimiliki Anggota Certification Obtained by Committee
Komite Members
Komite Remunerasi dan Nominasi senantiasa The Remuneration and Nomination Committee
berupaya meningkatkan profesionalisme anggotanya continuously strives to enhance the professionalism of
melalui berbagai program pelatihan dan sertifikasi. its members through various training and certification
Kepemilikan sertifikasi yang diakui secara nasional programs. By obtaining nationally and internationally
maupun internasional menjadi upaya untuk memastikan recognized certifications, Remuneration and
kompetensi anggota Komite Remunerasi dan Nominasi Nomination Committee members can ensure that their
tetap terjaga. Berikut adalah daftar sertifikasi yang competence is always up to date. The following is the
dimiliki pada tahun 2025. list of certifications held in 2025.
Jenis Sertifikasi Profesi Komite Remunerasi dan Nominasi
Nama Jabatan Types of Professional Certifications obtained by the Remuneration and
Name Position Nomination Committee
Hae Wang Lee Ketua
Sertifikasi Manajemen Risiko Jenjang 6 | Level 6 Risk Management Certification
Chairman
Jerry Marmen Anggota
Sertifikasi Manajemen Risiko Jenjang 7 | Level 7 Risk Management Certification
Member
Seng Hyup Shin* Anggota
Sertifikasi Manajemen Risiko Jenjang 7 | Level 7 Risk Management Certification
Member
Gamaridha Akhirul AR Anggota
Sertifikasi Manajemen Risiko Jenjang 6 | Level 6 Risk Management Certification
Member
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
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Pelatihan Anggota Komite Remunerasi dan Nominasi
Training for Remuneration and Nomination Committee Members
Jenis Pendidikan dan Materi Pendidikan dan
Nama dan Jabatan Pelatihan Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Education and Training Education and Training Venue/Date Organizer
Types Materials
Hae Wang Lee
Jakarta, 9 Oktober 2025 Internal Diklat
Ketua AML Training for Executive Anti Money Laundering
Jakarta, October 9, 2025 Internal Training
Chairman
Jerry Marmen Workshop on the 2025 Jakarta, 7 Februari 2025 Internal Diklat
Audit
Anggota Audit Kick Off Jakarta, February 7, 2025 Internal Training
Member
Jakarta, 9 Oktober 2025 Internal Diklat
AML Training for Executive Anti Money Laundering
Jakarta, October 9, 2025 Internal Training
Seng Hyup Shin*
Jakarta, 9 Oktober 2025 Internal Diklat
Anggota AML Training for Executive Anti Money Laundering
Jakarta, October 9, 2025 Internal Training
Member
Gamaridha Akhirul AR Anti Pencucian Uang dan
Anggota Pencegahan Pendanaan
Learning APU, PPT Jakarta, 19 Mei 2025 Internal Diklat
Member Terorisme | Anti-Money
AML, CTF Learning Jakarta, May 19, 2025 Internal Training
Laundering and Counter-
Terrorism Financing
IT Security Awareness Jakarta, 24 Februari 2025 Internal Diklat
Security Awareness
2025 Jakarta, February 24, 2025 Internal Training
Jakarta, 9 Oktober 2025 Internal Diklat
AML Training for Executive Anti Money Laundering
Jakarta, October 9, 2025 Internal Training
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
Independensi Anggota Komite Independence of Remuneration and
Remunerasi dan Nominasi Nomination Committee Members
Independensi dan profesionalitas Komite Remunerasi The independence and professionalism of the KB
dan Nominasi KB Bank dibutuhkan dalam menjalankan Bank’s Remuneration and Nomination Committee are
tugas dan tanggung jawabnya mendukung fungsi essential in carrying out its duties and responsibilities
pengawasan Dewan Komisaris. Independensi anggota in supporting the supervisory function of the
Komite Remunerasi dan Nominasi dapat dilihat dalam Board of Commissioners. The independence of the
tabel sebagai berikut: Remuneration and Nomination Committee members
can be seen in the table below:
Aspek Independensi Hae Wang Jerry Seng Hyup Gamaridha
Independence Aspects Lee Marmen Shin* Akhirul AR
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi | Has
√ √ √ √
no financial relationship with the Board of Commissioners or Board of Directors
Tidak memiliki hubungan kepengurusan Perusahaan, anak Perusahaan, maupun
Perusahaan afiliasi | Has no management relationship within the company, its √ √ √ √
subsidiaries, or affiliated companies
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/
atau esame anggota Komite Nominasi, Remunerasi dan GCG | Has no familial
relationship with members of the Board of Commissioners, Board of Directors, √ √ √ √
and/or fellow members of the Nomination and Remuneration Committee, and
GCG Committee
Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah | Not
√ √ √ √
serving as a political party leader, public servant, and government official
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
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Tugas dan Tanggung Jawab Duties and Responsibilities
Rincian tugas dan tanggung jawab Komite adalah: The details of the Committee’s duties and
responsibilities are:
Terkait dengan Fungsi Remunerasi Related to the Remuneration Functions
1. Melakukan evaluasi terhadap kebijakan Remunerasi 1. Conducting an evaluation of the Remuneration policy
yang didasarkan atas kinerja, risiko, kewajaran dengan based on performance, risk, fairness in comparison
peer group, sasaran, dan strategi jangka panjang with peer groups, the Bank’s targets and long-term
Bank, serta pemenuhan cadangan sebagaimana diatur strategy, as well as the adequacy of reserves as
dalam peraturan perundang-undangan dan potensi stipulated under applicable laws and regulations,
pendapatan Bank di masa yang akan datang. and the Bank’s potential income in the future.
2. Menyampaikan hasil evaluasi dan rekomendasi 2. Submitting evaluation results and recommendations
kepada Dewan Komisaris mengenai: to the Board of Commissioners regarding:
a. Kebijakan Remunerasi bagi Direksi dan Dewan a. The Remuneration Policy for the Board of
Komisaris untuk disampaikan kepada Rapat Directors and Board of Commissioners to
Umum Pemegang Saham; serta be submitted to the General Meeting of
Shareholders; and
b. Kebijakan Remunerasi bagi pekerja secara b. The overall Remuneration Policy for employees
keseluruhan untuk disampaikan kepada Direksi. shall be submitted to the Board of Directors.
3. Memastikan bahwa kebijakan Remunerasi telah 3. Ensuring that the Remuneration policy is in
sesuai dengan ketentuan yang berlaku. accordance with applicable regulations.
4. Melakukan evaluasi secara berkala (tahunan) 4. Conducting regular (annual) evaluations of the
terhadap penerapan kebijakan Remunerasi. implementation of Remuneration policies.
5. Memberikan rekomendasi kepada Dewan 5. Providing recommendations to the Board of
Komisaris mengenai: Commissioners regarding:
a. Struktur Remunerasi; a. Remuneration Structure;
b. Kebijakan Remunerasi; dan b. Remuneration Policy; and
c. Besaran Remunerasi. c. Remuneration Amount.
6. Membantu Dewan Komisaris melakukan penilaian 6. Assisting the Board of Commissioners in
kinerja dengan kesesuaian Remunerasi yang conducting performance evaluations in relation to
diterima masing-masing anggota Direksi dan/atau the appropriateness of the Remuneration received
anggota Dewan Komisaris. by each member of the Board of Directors and/or
Board of Commissioners.
Terkait dengan Fungsi Nominasi Related to the Nomination Function
1. Memberikan rekomendasi kepada Dewan 1. Providing recommendations to the Board of
Komisaris mengenai: Commissioners regarding:
a. Komposisi jabatan anggota Direksi dan/atau a. The composition of positions of members
anggota Dewan Komisaris; of the Board of Directors and/or Board of
Commissioners;
b. Kebijakan dan kriteria yang dibutuhkan dalam b. The policies and criteria required in the
proses Nominasi; dan Nomination process; and
c. Kebijakan evaluasi kinerja bagi anggota Direksi c. The performance evaluation policy for
dan/ atau anggota Dewan Komisaris. members of the Board of Directors and/or
Board of Commissioners.
2. Membantu Dewan Komisaris melakukan penilaian 2. Assisting the Board of Commissioners in conducting
kinerja anggota Direksi dan/atau anggota Dewan performance evaluations of members of the Board of
Komisaris berdasarkan tolok ukur yang telah Directors and/or Board of Commissioners based on
disusun sebagai bahan evaluasi. the established benchmarks as evaluation materials.
3. Memberikan rekomendasi kepada Dewan 3. Providing recommendations to the Board
Komisaris mengenai program pengembangan of Commissioners regarding competency
kemampuan anggota Direksi dan/atau anggota development programs for members of the Board
Dewan Komisaris. of Directors and/or Board of Commissioners.
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4. Menyusun dan memberikan rekomendasi 4. Preparing and providing recommendations
mengenai sistem serta prosedur pemilihan dan/ regarding the system and procedures for the
atau penggantian anggota Direksi dan anggota selection and/or replacement of members of the
Dewan Komisaris kepada Dewan Komisaris. Board of Directors and members of the Board of
Commissioners to the Board of Commissioners.
5. Memberikan usulan calon yang memenuhi syarat 5. Proposing candidates who meet the requirements
oleh Otoritas Jasa Keuangan sebagai anggota set by the Financial Services Authority to serve as
Direksi dan/atau anggota Dewan Komisaris kepada members of the Board of Directors and/or Board of
Dewan Komisaris untuk disampaikan kepada RUPS. Commissioners to the Board of Commissioners for
submission to the GMS.
6. Memberikan rekomendasi mengenai Pihak 6. Providing recommendations regarding Independent
Independen yang akan menjadi anggota Komite Parties to serve as members of Committees under
yang ada di bawah koordinasi Dewan Komisaris. the coordination of the Board of Commissioners.
Wewenang Komite Remunerasi dan Authorities of the Remuneration and
Nominasi Nomination Committee
Adapun wewenang Komite Remunerasi dan Nominasi, The authorities of the Remuneration and Nomination
antara lain: Committee include, among others:
1. Memperoleh akses secara penuh, bebas dan tidak 1. Obtain full, free, and unrestricted access to
terbatas terhadap informasi tentang karyawan, information concerning employees, funds, assets,
dana, aset, serta sumber daya KB Bank lainnya and other KB Bank resources related to the
yang berkaitan dengan pelaksanaan tugasnya; performance of its duties;
2. Wajib bekerja sama dengan Direktorat yang 2. Is required to cooperate with the Directorate in
membidangi Sumber Daya Manusia dan Unit-unit charge of Human Resources and other Units as
lainnya yang dipandang perlu; deemed necessary;
3. Menjalankan tugas dengan cermat dan baik; 3. Perform its duties carefully and diligently;
4. Menyusun rencana kegiatan tahunan yang disetujui 4. Prepare an annual work plan to be approved by the
oleh Dewan Komisaris; Board of Commissioners;
5. Menyusun laporan kegiatan selama setahun yang 5. Prepare an annual activity report to be submitted
disampaikan kepada Dewan Komisaris; to the Board of Commissioners;
6. Melakukan koordinasi dengan Komite Audit, Komite 6. Coordinate with the Audit Committee, the Risk
Pemantau Risiko dan Komite lain sesuai ketentuan Oversight Committee, and other Committees in
perundangan yang berlaku, untuk menghindari accordance with prevailing laws and regulations to
tumpang tindih pelaksanaan tugas antar komite- avoid overlap in the implementation of duties among
komite di bawah Dewan Komisaris; the committees under the Board of Commissioners;
7. Terkait dengan Remunerasi yang bersifat tetap, 7. In relation to fixed Remuneration, the Remuneration
Komite Remunerasi dan Nominasi menyusun and Nomination Committee prepares a Policy that,
Kebijakan yang paling sedikit memperhatikan skala at a minimum, considers business scale, business
usaha, kompleksitas usaha, peer group, tingkat complexity, peer group, inflation rate, financial
inflasi, kondisi dan kemampuan keuangan, serta condition and capability, and compliance with
tidak bertentangan dengan peraturan perundang- prevailing laws and regulations; and
undangan yang berlaku; serta
8. Terkait Remunerasi yang bersifat variabel, selain 8. In relation to variable Remuneration, in addition
memperhatikan poin 7, kebijakan yang disusun juga to considering point 7, ensure that the policy
harus mendorong dilakukannya prudent taking risk. formulated also encourages prudent risk-taking.
Rapat Komite Remunerasi dan Remuneration and Nomination
Nominasi Committee Meetings
Komite Remunerasi dan Nominasi mengadakan The Remuneration and Nomination Committee holds
rapat secara berkala, setidaknya 1 (satu) kali dalam meetings on a regular basis, at least once every 4
4 (empat) bulan, dengan dihadiri oleh ketua dan (four) months, attended by the Chairman and the
mayoritas anggota. Keputusan rapat ditetapkan majority of members. Meeting resolutions are adopted
melalui musyawarah untuk mufakat atau berdasarkan through deliberation to reach consensus or based
suara terbanyak sesuai dengan mekanisme yang on majority vote in accordance with the established
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telah ditetapkan. Setiap keputusan didokumentasikan procedures. Each resolution is documented in minutes
dalam risalah rapat yang ditandatangani oleh seluruh of the meeting, which are signed by all members of the
anggota Komite Remunerasi dan Nominasi sebelum Remuneration and Nomination Committee before being
disampaikan kepada Dewan Komisaris. submitted to the Board of Commissioners.
Hingga akhir tahun 2025, Komite Remunerasi dan As of the end of 2025, the KB Bank’s Remuneration and
Nominasi KB Bank telah menyelenggarakan rapat Nomination Committee held 8 (eight) meetings, with
sebanyak 8 (delapan) kali dengan rekapitulasi kehadiran the attendance recap as follows:
sebagai berikut:
Nama Jabatan Jumlah Rapat Kehadiran Persentase
Name Position Number of Meetings Presence Percentage
Hae Wang Lee Ketua
8 8 100,00%
Chairman
Jerry Marmen Anggota
8 8 100,00%
Member
Tippy Joesoef* Anggota
4 4 100,00%
Member
Nanang Supriyatno* Anggota
4 4 100,00%
Member
Seng Hyup Shin** Anggota
- - -
Member
Gamaridha Akhirul AR Anggota
8 8 100,00%
Member
*) Tidak lagi menjabat sejak Mei 2025 | No longer serving the position as of May 2025
**) Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026 | No longer serving as Deputy President Commissioner as of March 12, 2026
Pelaksanaan Tugas Komite Implementation of the Remuneration
Remunerasi dan Nominasi and Nomination Committee’s Duties
Komite Remunerasi dan Nominasi telah menjalankan The Remuneration and Nomination Committee has
perannya dalam mendukung keberlangsungan tata carried out its role in supporting the implementation
kelola perusahaan yang baik di sepanjang tahun of good corporate governance throughout 2025.
2025. Salah satu tugas utamanya adalah menyusun One of its primary duties is preparing and providing
dan memberikan rekomendasi terkait calon anggota recommendations regarding candidates for members
Dewan Komisaris dan Direksi kepada Dewan Komisaris of the Board of Commissioners and Board of
sebelum diajukan ke RUPS. Rekomendasi ini dibuat Directors to the Board of Commissioners prior to their
berdasarkan kebijakan dan kriteria yang telah submission to the GMS. These recommendations are
ditetapkan, dengan mempertimbangkan kebutuhan formulated based on established policies and criteria
strategis perusahaan. Proses ini mencakup seleksi by considering the Company’s strategic needs. The
kandidat, analisis kualifikasi, serta evaluasi kesesuaian process includes candidate selection, qualification
dengan visi dan misi KB Bank. analysis, as well as an evaluation of alignment with the
KB Bank’s vision and mission.
Di samping itu, Komite Remunerasi dan Nominasi juga In addition, the Remuneration and Nomination
memiliki tanggung jawab dalam merancang kebijakan Committee is also responsible for formulating the
remunerasi bagi Direksi dan Dewan Komisaris selama remuneration policy for the Board of Directors and
tahun 2025. Sistem remunerasi yang ditetapkan meliputi Board of Commissioners in 2025. The remuneration
gaji, tunjangan, serta insentif lainnya, yang disusun system established includes salaries, allowances,
untuk memastikan keseimbangan antara kompetitifnya and other incentives, structured to ensure a balance
paket remunerasi dan kepatuhan terhadap prinsip tata between maintaining a competitive remuneration
kelola perusahaan yang baik. package and adhering to the good corporate
governance principles.
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Komite Pemantau Risiko
Risk Oversight Committee
Komite Pemantau Risiko adalah komite yang dibentuk The Risk Oversight Committee is a committee established
oleh Dewan Komisaris untuk mendukung efektivitas by the Board of Commissioners to support the effective
dalam menjalankan tugas dan tanggung jawabnya, implementation of its duties and responsibilities, the
Komite Pemantau Risiko berperan dalam memastikan Risk Oversight Committee plays a role in ensuring that
bahwa manajemen risiko di Bank berjalan secara optimal. risk management within the Bank operates optimally.
Dalam menjalankan tugasnya, Komite Pemantau Risiko In performing its duties, the Risk Oversight Committee
bertanggung jawab untuk meninjau efektivitas proses is responsible for reviewing the effectiveness of the
identifikasi, pengukuran, pemantauan, dan mitigasi risiko. processes for risk identification, measurement, monitoring,
Saat ini, Komite Pemantau Risiko terus berkoordinasi and mitigation. Currently, the Risk Oversight Committee
dengan Komite Manajemen Risiko serta Satuan Kerja continues to coordinate with the Risk Management
Manajemen Risiko guna menjaga keseimbangan dan Committee and Risk Management Work Unit to maintain
keberlanjutan pengelolaan risiko di lingkungan Bank. balance and sustainable risk management within the Bank.
Dasar Hukum Legal Basis
1. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 1. Financial Services Authority Regulation No. 17 of
2023 tentang Penerapan Tata Kelola bagi Bank 2023 on the Implementation of Governance for
Umum; Commercial Banks;
2. Surat Edaran Otoritas Jasa Keuangan No. 14/ 2. Financial Services Authority Circular Letter No.
SEOJK.03/2025 tanggal 24 Juni 2025 perihal 14/SEOJK.03/2025 dated June 24, 2025, on the
Penerapan Tata Kelola Bagi Bank Umum; serta Implementation of Governance for Commercial
Banks; and
3. Peraturan Otoritas Jasa Keuangan No. 18/ 3. Financial Services Authority Regulation No.
POJK.03/2016 tanggal 16 Maret 2016 tentang 18/POJK.03/2016 dated March 16, 2016, on
Penerapan Manajemen Risiko Bagi Bank Umum; the Implementation of Risk Management for
Commercial Banks.
Pedoman Kerja/Piagam Komite Risk Oversight Committee’s Work
Pemantau Risiko Guidelines/Charter
Agar pelaksanaan tugas Komite Pemantau Risiko berjalan In order to ensure that the duties of the Risk Oversight
optimal dan sesuai dengan prinsip-prinsip GCG, KB Bank Committee are carried out optimally and in accordance with
telah membuat Pedoman dan Tata Tertib Kerja Komite GCG principles, KB Bank has established the Risk Oversight
Pemantau Risiko yang merupakan acuan pelaksanaan Committee’s Work Guidelines and Rules as a reference
tugas Komite Pemantau Risiko. Pedoman dan Tata Tertib for the implementation of the Risk Oversight Committee’s
Kerja ini ditetapkan oleh Dewan Komisaris dan dievaluasi duties. These Work Guidelines and Rules are stipulated by
secara berkala, pembaruan terakhir dilakukan pada tahun the Board of Commissioners and are evaluated periodically.
2019, yang ditandai dengan penerbitan Surat Keputusan The latest update was carried out in 2019, marked by
Dewan Komisaris No. 005 Tahun 2019 tentang Pedoman the issuance of Board of Commissioners’ Decision Letter
dan Tata Tertib Kerja Komite Pemantau Risiko pada No. 005 of 2019 on the Risk Oversight Committee’s Work
tanggal 28 Maret 2019. Guidelines and Rules dated March 28, 2019.
Secara garis besar, Pedoman tersebut mengatur hal- In general, the Guidelines regulate matters relating to:
hal terkait:
1. Tugas dan Tanggung jawab; 1. Duties and Responsibilities;
2. Wewenang; 2. Authorities;
3. Struktur Keanggotaan; 3. Membership Structure;
4. Waktu Kerja; 4. Working Time;
5. Rapat; 5. Meetings;
6. Pelaporan; 6. Reporting;
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7. Rangkap Jabatan ketua Komite; 7. Concurrent Positions of the Committee Chairman;
8. Remunerasi dan Fasilitas Kerja; serta 8. Remuneration and Work Facilities; and
9. Penilaian Kinerja. 9. Performance Evaluation.
Kriteria Anggota Komite Pemantau Criteria For Members of the Risk
Risiko Oversight Committee
Berdasarkan ketentuan yang ditetapkan oleh Otoritas Based on provisions stipulated by the Financial Services
Jasa Keuangan, anggota Komite Pemantau Risiko Authority, members of the Risk Oversight Committee
wajib berasal dari pihak independen. Ketentuan ini must be independent parties. This requirement is
dimaksudkan untuk memastikan pelaksanaan tugas intended to ensure that duties and responsibilities are
dan tanggung jawab dilakukan secara objektif. carried out objectively.
Selain itu, Pedoman Komite Pemantau Risiko juga In addition, the Risk Oversight Committee’s Guidelines
mengatur mengenai kode etik keanggotaan, yang also regulate the membership code of conduct, which
mencakup beberapa hal berikut: includes the following:
1. Melaksanakan tugas dan tanggung jawab secara 1. Carry out duties and responsibilities independently;
independen;
2. Bersikap profesional, jujur, dan objektif dalam setiap 2. Be professional, honest, and objective in every
pengambilan keputusan dengan memperhatikan decision making by paying attention to the
prinsip kehati-hatian; principles of prudent;
3. Menjunjung tinggi dan menjaga citra (visi dan misi 3. Uphold and maintain the image (vision and mission
KB Bank), kehormatan dan martabat KB Bank serta of the KB Bank), honor, and dignity of the KB Bank
kehormatan dan martabat diri pribadi; as well as personal honor and dignity;
4. Bersikap prudent dalam menggunakan dan 4. Be prudent in using and safeguarding the
menjaga informasi yang diperoleh; information obtained;
5. Anggota Komite wajib memiliki integritas, akhlak, 5. Committee members are required to have good
dan moral yang baik; integrity, character, and morals;
6. Tidak menggunakan informasi untuk kepentingan 6. Do not use information for personal or other
pribadi atau kepentingan lainnya kecuali terdapat interests unless there is a legal obligation or
kewajiban hukum atau kewajiban profesi; serta professional obligation; and
7. Menjaga dan menyimpan kerahasiaan seluruh 7. Maintain and keep the confidentiality of all the KB Bank’s
dokumen, data dan informasi KB Bank yang dimilikinya. documents, data and information in its possession.
Susunan, Jumlah, Komposisi Structure, Number, Composition, and
dan Dasar Pengangkatan Komite Basis for Appointment of the Risk
Pemantau Risiko Oversight Committee
Susunan keanggotaan Komite Pemantau Risiko telah The membership structure of the Risk Oversight
disahkan berdasarkan Surat Keputusan No. 023 Tahun Committee has been approved based on the Decision
2025 tertanggal 10 Juli 2025. Adapun komposisi Letter No. 023 of 2025 dated July 10, 2025. The
dan jumlah anggota Komite Pemantau Risiko per 31 composition and total members of the Risk Oversight
Desember 2025 adalah sebagai berikut: Committee as of December 31, 2025, were as follows:
Nama Jabatan di Komite Jabatan di KB Bank Keahlian Periode Jabatan
Name Positions in Committee Positions in KB Bank Expertise Term of Office
Stephen Ketua Komisaris Independen Perbankan, GCG dan Audit Keuangan 2024-2027
Liestyo Chairman Independent Commissioner Banking, GCG, and Financial Audit
Jerry Marmen Anggota Komisaris Utama Manajemen Risiko dan GCG 2024-2027
Member President Commissioner Risk Management and GCG
Seng Hyup Anggota Wakil Komisaris Utama Keuangan 2024-2026
Shin* Member Deputy President Commissioner Finance
Rahardja Anggota Pihak Independen Perbankan, GCG, dan Manajemen Risiko 2025-2026
Alimhamzah Member Independent Party Banking, GCG, and Risk Management
Togar Natigor Anggota merangkap Sekretaris Pihak Independen Akuntansi dan Manajemen Risiko 2025-2026
Siregar Member and Secretary Independent Party Accounting and Risk Management
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
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Profil Komite Pemantau Risiko Profile of Risk Oversight Committee
Profil Stephen Liestyo, Jerry Marmen dan Seng Hyup The profiles of Stephen Liestyo, Jerry Marmen, and Seng
Shin, dapat dilihat pada bab Profil Perusahaan di Hyup Shin can be found in the Company Profile chapter
bagian Profil Dewan Komisaris yang terdapat dalam under the Board of Commissioners Profile section of this
buku Laporan Tahunan ini. Adapun profil anggota yang Annual Report. The profiles of the members who serve as
merupakan pihak independen adalah sebagai berikut: independent parties are as follows:
Rahardja
Alimhamzah Anggota Komite Pemantau Risiko
Member of the Risk Oversight Committee
Riwayat Pendidikan | Educational Background
• S2 Magister Manajemen Keuangan & Akuntansi di Universitas Indonesia (1992-1994) | Masters in
Financial Management & Accounting at Universitas Indonesia (1992-1994);
• S1 Teknik Mesin & Industri di University of New South Wales, Sydney-Australia (1986-1989) |
Bachelor of Mechanical & Industrial Engineering at the University of New South Wales, Sydney-
Australia (1986-1989).
Riwayat Pekerjaan | Work Experience
• Komisaris Independen sekaligus Ketua Komite Audit dan Ketua Manajemen Risiko PT Radana
Bhaskara Finance Tbk (2021-sekarang) | Independent Commissioner and Chairman of the Audit
Usia | Age Committee and Head of Risk Management of PT Radana Bhaskara Finance Tbk (2021-Present);
• Penasihat Teknis PT ABI Komoditi Berjangka (2020-sekarang) | Technical Advisor of PT ABI
59 tahun
Komoditi Berjangka (2020-Present);
59 years old
• Komisaris Independen dan Ketua Komite Audit PT Sompo Insurance Indonesia (2020-sekarang)
Kewarganegaraan | Nationality | Independent Commissioner and Chairman of the Audit Committee of PT Sompo Insurance
Indonesia (2020-Present);
Indonesia | Indonesian
• Komisaris Utama PT CIMB Niaga Sekuritas ( Maret 2018 - Agustus 2020) | President Commissioner
Domisili | Domicile of PT CIMB Niaga Sekuritas (March 2018 - August 2020);
• Direktur Bisnis Non-Ritel PT Bank Cimb Niaga (Maret 2016- April 2020) | Non-Retail Business
Jakarta Director of PT Bank Cimb Niaga (March 2016 - April 2020);
• Direktur corporate Banking PT Bank DBS Indonesia (Mei 2014-Agustus 2014) | Corporate Banking
Director of PT Bank DBS Indonesia (May 2014- August 2014);
• Direktur corporate Banking PT Bank DBS Indonesia (April 2009-April 2014) | Corporate Banking
Director of PT Bank DBS Indonesia (April 2009- April 2014);
• Direktur corporate Banking PT Bank Rabobank International (April 2003-April 2009) | Corporate
Banking Director of PT Bank Rabobank International (April 2003 -April 2009).
Jabatan Lainnya | Concurrent Positions
• Komisaris Independen sekaligus Ketua Komite Audit dan Ketua Manajemen Risiko PT Radana
Bhaskara Finance Tbk (2021-sekarang) | Independent Commissioner and Chairman of the Audit
Committee and Chairman of Risk Management PT Radana Bhaskara Finance Tbk (2021-Present);
• Penasihat Teknis PT ABI Komoditi Berjangka (2020-sekarang) | Technical Advisor to PT ABI
Komoditi Berjangka (2020-Present);
• Komisaris Independen dan Ketua Komite Audit PT Sompo Insurance Indonesia (2020-sekarang)
| Independent Commissioner and Chairman of the Audit Committee of PT Sompo Insurance
Indonesia (2020-Present).
Dasar Hukum Pengangkatan | Legal Basis of Appointment
Surat Keputusan Direksi No. 0003 Tahun 2022 Tanggal 20 Januari 2022 | The Board of Directors’
Decision Letter No. 0003 of 2022 dated January 20, 2022
Kualifikasi | Qualifications
Perbankan, GCG, dan Manajemen Risiko | Banking, GCG, and Risk Management
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Togar Natigor
Siregar Anggota Komite Pemantau Risiko
Member of the Risk Oversight Committee
Riwayat Pendidikan | Educational Background
• S2 Hukum Bisnis, Universitas Indonesia (2008) | Master’s Degree (S2) in Business Law, Universitas
Indonesia (2008);
• Sarjana Hukum, Universitas Sumatera Utara (USU) Medan (1988) | Bachelor of Laws, Universitas
Sumatera Utara (USU), Medan (1988).
Riwayat Pekerjaan | Work Experience
• Kepala Departemen Administrasi Hukum Kredit Lembaga Pembiayaan Ekspor Indonesia (LPEI)
Bank Exim Indonesia (2020-2022) | Head of Legal Administration Department for Credit, Indonesia
Eximbank/Lembaga Pembiayaan Ekspor Indonesia (LPEI) (2020-2022);
Usia | Age • Kepala Unit Pengendalian Kredit, PT Bank DBS Indonesia (4 Juni 2010-31 Agustus 2019) | Head of
Credit Control Unit, PT Bank DBS Indonesia (4 June 2010-31 August 2019);
61 tahun
• Kepala Unit Pengendalian Risiko Bank Barclays Indonesia (16 Juli 2009-31 Mei 2010) | Head of Risk
61 years old
Control Unit, Bank Barclays Indonesia (16 July 2009-31 May 2010);
Kewarganegaraan | Nationality • Kepala Divisi Administrasi & Pengendalian Kredit Bank Internasional Indonesia (BII) (29 Oktober
2007-15 Juli 2009) | Head of Credit Administration & Control Division, Bank Internasional Indonesia
Indonesia | Indonesian
(BII) (29 October 2007-15 July 2009);
Domisili | Domicile • Kepala Risiko & Kredit Kontrol - Bank Standard Chartered (Desember 2005-23 Oktober 2007) |
Head of Risk & Credit Control, Standard Chartered Bank (December 2005-23 October 2007);
Jakarta • Manajer Senior Manajemen Risiko & Kepatuhan - Bank Standard Chartered (Maret 2002-November
2005) | Senior Manager, Risk Management & Compliance, Standard Chartered Bank (March
2002-November 2005).
Jabatan Lainnya | Concurrent Positions
Dosen Fakultas Hukum dan Kepala Laboratorium Hukum di Universitas Juanda (2022-sekarang) |
Lecturer at the Faculty of Law and Head of the Legal Laboratory, Universitas Juanda (2022–present)
Dasar Hukum Pengangkatan | Legal Basis of Appointment
Surat Keputusan Direksi No. 0003 Tahun 2022 Tanggal 20 Januari 2022 | The Board of Directors’
Decision Letter No. 0003 of 2022 dated January 20, 2022
Kualifikasi | Qualifications
Akuntansi dan Manajemen Risiko | Accounting and Risk Management
Sertifikasi yang Dimiliki Anggota Certification Obtained by Committee
Komite Members
Komite Pemantau Risiko senantiasa berupaya The Risk Oversight Committee continuously strives
meningkatkan profesionalisme anggotanya melalui to enhance the professionalism of its members
berbagai program pelatihan dan sertifikasi. Kepemilikan through various training and certification programs.
sertifikasi yang diakui secara nasional maupun By obtaining nationally and internationally recognized
internasional menjadi upaya untuk memastikan certifications, Risk Oversight Committee members can
kompetensi anggota Komite Pemantau Risiko tetap ensure that their competence is always up to date. The
terjaga. Berikut adalah daftar sertifikasi yang dimiliki following is the list of certifications held by members of
anggota Komite Pemantau Risiko pada tahun 2025. the Risk Oversight Committee in 2025.
Nama Jabatan Jenis Sertifikasi Profesi Komite Pemantau Risiko
Name Position Types of Professional Certifications obtained by the Risk Oversight Committee
Ketua
Stephen Liestyo Sertifikasi Manajemen Risiko Jenjang 7 | Level 7 Risk Management Certification
Chairman
Anggota
Jerry Marmen Sertifikasi Manajemen Risiko Jenjang 7 | Level 7 Risk Management Certification
Member
Anggota
Seng Hyup Shin* Sertifikasi Manajemen Risiko Jenjang 7 | Level 7 Risk Management Certification
Member
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Nama Jabatan Jenis Sertifikasi Profesi Komite Pemantau Risiko
Name Position Types of Professional Certifications obtained by the Risk Oversight Committee
Anggota
Rahardja Alimhamzah Sertifikasi Manajemen Risiko Jenjang 7 | Level 7 Risk Management Certification
Member
Anggota
Togar Natigor Siregar Sertifikasi Manajemen Risiko Jenjang 7 | Level 7 Risk Management Certification
Member
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
Pelatihan Anggota Komite Pemantau Risiko
Training for Risk Oversight Committee Members
Nama dan Jabatan Jenis Pendidikan dan Pelatihan Materi Pendidikan dan Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Education and Training Types Education and Training Materials Venue/Date Organizer
Stephen Liestyo Workshop on the 2025 Audit Audit Jakarta, 7 Februari 2025 Internal Diklat
Ketua Kick Off Jakarta, February 7, 2025 Internal Training
Chairman
AML Training for Executive Anti Money Laundering Jakarta, 9 Oktober 2025 Internal Diklat
Jakarta, October 9, 2025 Internal Training
Jerry Marmen Workshop on the 2025 Audit Audit Jakarta, 7 Februari 2025 Internal Diklat
Anggota Kick Off Jakarta, February 7, 2025 Internal Training
Member
AML Training for Executive Anti Money Laundering Jakarta, 9 Oktober 2025 Internal Diklat
Jakarta, October 9, 2025 Internal Training
Seng Hyup Shin* AML Training for Executive Anti Money Laundering Jakarta, 9 Oktober 2025 Internal Diklat
Anggota Jakarta, October 9, 2025 Internal Training
Member
Rahardja Alimhamzah AML Training for Executive Anti Money Laundering Jakarta, 9 Oktober 2025 Internal Diklat
Anggota Jakarta, October 9, 2025 Internal Training
Member
Togar Natigor Siregar AML Training for Executive Anti Money Laundering Jakarta, 9 Oktober 2025 Internal Diklat
Anggota Jakarta, October 9, 2025 Internal Training
Member
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
Independensi Anggota Komite Independence of the Risk Oversight
Pemantau Risiko Committee Members
Independensi dan profesionalitas Komite Pemantau The independence and professionalism of the KB Bank’s
Risiko KB Bank dibutuhkan dalam menjalankan Risk Oversight Committee are essential in carrying
tugas dan tanggung jawabnya mendukung fungsi out their duties and responsibilities in supporting the
pengawasan Dewan Komisaris. Independensi anggota supervisory function of the Board of Commissioners.
Komite Pemantau Risiko dapat dilihat dalam tabel The independence of the Risk Oversight Committee
sebagai berikut: members can be seen in the table below:
Seng Togar
Aspek Independensi Stephen Jerry Rahardja
Hyup Natigor
Independence Aspects Liestyo Marmen Alimhamzah
Shin* Siregar
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi |
Has no financial relationship with the Board of Commissioners or Board of √ √ √ √ √
Directors
Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan,
maupun Perusahaan afiliasi | Has no management relationship within the √ √ √ √ √
company, its subsidiaries, or affiliated companies
Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan,
maupun perusahaan afiliasi | Has no management relationship within the √ √ √ √ √
company, its subsidiaries, or affiliated companies
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Seng Togar
Aspek Independensi Stephen Jerry Rahardja
Hyup Natigor
Independence Aspects Liestyo Marmen Alimhamzah
Shin* Siregar
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/
atau sesama anggota Komite Nominasi, Remunerasi dan GCG | Has no
familial relationship with members of the Board of Commissioners, Board √ √ √ √ √
of Directors, and/or fellow members of the Nomination and Remuneration
Committee, and GCG Committee
Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah | Not
√ √ √ √ √
serving as a political party leader, public servant, and government official
* Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026
* No longer serving as Deputy President Commissioner as of March 12, 2026
Tugas dan Tanggung Jawab Duties and Responsibilities
Komite Pemantau Risiko memiliki tanggung jawab The Risk Oversight Committee has the primary
utama dalam mendukung Dewan Komisaris dalam responsibility of supporting the Board of Commissioners
menjalankan fungsi pengawasan yang efektif terhadap in carrying out an effective supervisory function over
Direksi dalam mengelola KB Bank. Mereka bertindak the Board of Directors in managing the KB Bank. The
sesuai dengan prinsip-prinsip GCG, terutama yang Committee acts in accordance with GCG principles,
berkaitan dengan manajemen risiko. particularly those relating to risk management.
Tugas utama komite ini adalah memberikan pendapat The Committee’s main duty is to provide professional
profesional terhadap laporan atau masalah yang opinions on reports or matters submitted by the Board
disampaikan oleh Direksi kepada Dewan Komisaris. of Directors to the Board of Commissioners. The Risk
Komite Pemantau Risiko melakukan evaluasi Oversight Committee conducts a comprehensive
menyeluruh terhadap kebijakan, prosedur, dan praktik evaluation of the risk management policies, procedures,
manajemen risiko yang diterapkan oleh Direksi. and practices implemented by the Board of Directors.
Selain itu, Komite Pemantau Risiko juga bertugas untuk Furthermore, the Risk Oversight Committee should
mengidentifikasi hal-hal yang memerlukan perhatian identify matters that require special attention from the
khusus dari Dewan Komisaris, terutama terkait Board of Commissioners, particularly those relating
dengan risiko-risiko yang dihadapi oleh KB Bank. to risks faced by the KB Bank. Accordingly, the Risk
Dengan demikian, Komite Pemantau Risiko berperan Oversight Committee plays an important role in
penting dalam memastikan bahwa manajemen risiko ensuring that the KB Bank’s risk management is carried
di perusahaan berjalan sesuai dengan standar yang out in accordance with established standards and is
ditetapkan dan dapat mengidentifikasi serta menangani able to identify and address risks that may affect
risiko-risiko yang mungkin mempengaruhi kinerja dan the KB Bank’s performance and business continuity
kelangsungan bisnis KB Bank secara efektif. effectively.
Selain Tugas dan tanggung jawab tersebut, Komite In addition to the above duties and responsibilities, the
Pemantau Risiko wajib: Risk Oversight Committee is required to:
1. Membuat program kerja atau rencana tahunan 1. Preparing a work program or annual plan of the
Komite Pemantau Risiko dan dikirimkan kepada Risk Oversight Committee and submitting it to the
Dewan Komisaris untuk mendapat persetujuan; Board of Commissioners for approval;
2. Melakukan evaluasi tentang kesesuaian antara 2. Evaluating the alignment between risk management
kebijakan manajemen risiko dengan pelaksanaan policies and the implementation of the KB Bank’s
kebijakan KB Bank; policies;
3. Melakukan pemantauan dan evaluasi pelaksanaan 3. Monitoring and evaluating the implementation of
tugas komite manajemen risiko dan satuan kerja the duties of the Risk Management Committee and
manajemen risiko; the Risk Management Work Unit;
4. Melakukan evaluasi kebijakan manajemen risiko KB 4. Evaluating the KB Bank’s risk management policies
Bank sekurang-kurangnya sekali dalam setahun at least once a year together with the Board of
bersama dengan Dewan Komisaris; Commissioners;
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5. Melakukan evaluasi pelaksanaan kebijakan 5. Evaluating the implementation of the KB Bank’s
manajemen risiko KB Bank sekurang-kurangnya risk management policies at least once every three
sekali dalam 3 bulan dengan Dewan Komisaris; months together with the Board of Commissioners;
6. Melakukan evaluasi atas Laporan Self Assessment 6. Evaluating the Self-Assessment Report on the
Penerapan Tata Kelola; Implementation of Governance;
7. Membuat, mengkaji dan memperbaharui Pedoman 7. Preparing, reviewing, and periodically updating the
dan Tata Tertib Kerja Komite Pemantau Risiko Risk Oversight Committee’s Work Guidelines and
secara Periodik; serta Rules; and
8. Melakukan tugas-tugas lain yang diberikan oleh 8. Performing other duties assigned by the Board of
Dewan Komisaris kepada Komite Pemantau Risiko Commissioners to the Risk Oversight Committee in
sesuai dengan tugas dan fungsinya dari waktu ke accordance with its duties and functions from time
waktu sesuai dengan kebutuhan. to time as needed.
Wewenang Komite Pemantau Risiko Authorities of the Risk Oversight
Committee
1. Sesuai dengan Pedoman dan Tata Tertib Kerja 1. In accordance with the established Work
yang telah ditetapkan dalam melaksanakan tugas Guidelines and Rules, in carrying out its duties and
dan tanggung jawabnya, Komite Pemantau Risiko responsibilities, the Risk Oversight Committee is
berwenang untuk: authorized to communicate with:
a. Pihak KB Bank (termasuk pekerja KB Bank); a. The KB Bank (including its employees); and
dan
b. Pihak berkepentingan lainnya. b. Other relevant stakeholders.
2. Mendapatkan masukan dan atau saran dari pihak 2. Obtain input and/or advice from external parties
luar KB Bank yang berkaitan dengan tugasnya. related to the performance of its duties.
Rapat Komite Pemantau Risiko Risk Oversight Committee Meetings
Berdasarkan ketentuan yang tercantum dalam Based on the provisions set out in the Work Guidelines
Pedoman Komite Pemantau Risiko KB Bank, Rapat of KB Bank’s Risk Oversight Committee, meetings of
Komite Pemantau Risiko harus diselenggarakan the Risk Oversight Committee must be held at least 4
sekurang-kurangnya 4 (empat) kali dalam setahun. (four) times a year. As of the end of 2025, the KB Bank’s
Hingga akhir tahun 2025, Komite Pemantau Risiko KB Risk Oversight Committee held 12 meetings, with the
Bank telah menyelenggarakan rapat sebanyak 12 kali attendance recap as follows:
dengan rekapitulasi kehadiran sebagai berikut:
Nama Jabatan Jumlah Rapat Kehadiran Persentase
Name Position Number of Meetings Presence Percentage
Stephen Liestyo Ketua
12 12 100,00%
Chairman
Jerry Marmen Anggota
12 12 100,00%
Member
Seng Hyup Shin** Anggota
12 10 83,33%
Member
Rahardja Alimhamzah Anggota
12 11 91,67%
Member
Tippy Joesoef* Anggota
5 5 100,00%
Member
Nanang Supriyatno* Anggota
5 4 80,00%
Member
Togar Natigor Siregar Anggota merangkap Sekretaris
12 12 100,00%
Member and Secretary
*) Tidak lagi menjabat sejak Mei 2025 | No longer serving the position as of May 2025
**) Tidak lagi menjabat sebagai Wakil Komisaris Utama per 12 Maret 2026 | No longer serving as Deputy President Commissioner as of March 12, 2026
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Pelaksanaan Tugas Komite Pemantau Implementation of the Risk Oversight
Risiko Committee’s Duties
Komite Pemantau Risiko memiliki peran yang tak The Risk Oversight Committee plays an integral role
terpisahkan dalam mendukung Dewan Komisaris untuk in supporting the Board of Commissioners to ensure
memastikan manajemen risiko KB Bank berjalan sesuai that the KB Bank’s risk management is conducted in
dengan prinsip-prinsip yang berlaku. Tugas utama accordance with applicable principles. The primary
Komite Pemantau Risiko adalah memberikan keyakinan duty of the Risk Oversight Committee is to provide
bahwa pengelolaan risiko dilakukan dengan hati-hati assurance that risk management is carried out
dan mengacu pada standar yang jelas, sehingga setiap prudently and in reference to clear standards, thereby
kegiatan perusahaan tetap berada dalam kerangka all Company activities remain within an acceptable
risiko yang dapat diterima. Komite Pemantau Risiko juga risk framework. The Risk Oversight Committee is
memiliki tanggung jawab untuk melakukan pemantauan also responsible for monitoring and evaluating the
dan evaluasi terhadap implementasi kebijakan risiko di implementation of risk policies at the operational level.
tingkat operasional.
Dalam menjalankan perannya, Komite Pemantau In carrying out its role, the Risk Oversight Committee
Risiko secara rutin mengevaluasi sistem manajemen regularly evaluates the KB Bank’s risk management
risiko KB Bank, memastikan bahwa pendekatan system, ensuring that the approaches used in
yang digunakan dalam identifikasi, pengukuran, identifying, measuring, managing, and monitoring
pengelolaan, dan pemantauan risiko selaras dengan risks are aligned with industry’s best practices. This
praktik terbaik industri. Hal ini bertujuan agar KB Bank is intended to enable the KB Bank to identify potential
tetap dapat mengidentifikasi potensi ancaman sejak threats at an early stage and manage them effectively,
dini dan mengelolanya secara efektif, meminimalisir thereby minimizing potential impacts. Furthermore,
dampak yang mungkin terjadi. Selain itu, Komite the Risk Oversight Committee ensures that the control
Pemantau Risiko juga berfungsi untuk memastikan measures implemented by the Board of Directors are
bahwa langkah-langkah pengendalian yang diterapkan functioning properly and delivering optimal results in
oleh Direksi berjalan dengan baik dan memberikan mitigating risks. Through continuous oversight, the
hasil yang optimal dalam mengurangi risiko. Dengan Risk Oversight Committee ensures that every measure
pemantauan yang berkelanjutan, Komite Pemantau taken by the KB Bank in managing risk remains within
Risiko memastikan bahwa setiap langkah yang diambil secure parameters. Through this important role, the
oleh KB Bank dalam mengelola risiko tetap dalam koridor Risk Oversight Committee contributes to maintaining
yang aman. Melalui peran penting ini, Komite Pemantau the stability and sustainability of the KB Bank’s
Risiko turut menjaga kestabilan serta keberlanjutan operations, ensuring that challenges encountered are
operasional KB Bank, memastikan bahwa tantangan addressed wisely and effectively.
yang dihadapi dapat diatasi dengan bijaksana.
Selama 2025, Komite Pemantau Risiko telah Throughout 2025, the Risk Oversight Committee
melaksanakan berbagai kegiatan untuk menjalankan carried out various activities in executing its 2025 Work
Program Kerja Tahun 2025, sebagai berikut: Program, as follows:
1. Melakukan evaluasi atas kebijakan dan 1. Evaluate the risk management policies and their
implementasi manajemen risiko yang diterapkan implementation by management;
oleh manajemen;
2. Menelaah kecukupan kerangka kerja manajemen 2. Review the adequacy of the risk management
risiko, termasuk kebijakan, prosedur, dan framework, including policies, procedures, and risk
metodologi pengelolaan risiko; management methodologies;
3. Memantau profil risiko Bank serta efektivitas 3. Monitor the Bank’s risk profile and the effectiveness
pengendalian risiko yang dilakukan oleh manajemen; of risk controls implemented by management;
4. Memberikan rekomendasi kepada Dewan 4. Provide recommendations to the Board of
Komisaris terkait upaya peningkatan efektivitas Commissioners regarding efforts to improve the
penerapan manajemen risiko di Bank; dan effectiveness of risk management implementation
at the Bank; and
5. Memantau tindak lanjut atas rekomendasi 5. Monitor the follow-up on improvement
perbaikan yang disampaikan kepada manajemen recommendations submitted to management
terkait pengelolaan risiko. regarding risk management.
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Komite Tata Kelola Terintegrasi
Integrated Governance Committee
Komite Tata Kelola Terintegrasi Konglomerasi Keuangan The Financial Conglomeration’s Integrated Governance
dibentuk untuk memperkuat peran Dewan Komisaris Committee was established to strengthen the Board of
dalam memastikan penerapan tata kelola yang efektif Commissioners’ role in ensuring effective implementation
di seluruh KB Bank. Komite ini berfokus pada evaluasi of corporate governance throughout the Company. This
kesesuaian dan efektivitas pengendalian internal serta Committee focuses on evaluating the appropriateness
pelaksanaan fungsi kepatuhan secara terintegrasi. and effectiveness of internal control and the integrated
implementation of compliance functions.
Dalam menjalankan tugasnya, Komite melakukan In carrying out its duties, the Committee assesses the
penilaian terhadap kepatuhan KB Bank terhadap regulasi Company’s compliance with applicable regulations and
yang berlaku dan memastikan pengendalian internal serta ensures that internal control and compliance functions
fungsi kepatuhan diimplementasikan secara menyeluruh are implemented comprehensively throughout
dalam operasional. Melalui peran tersebut, Komite its operations. Through this role, the Committee
berkontribusi dalam menjaga kepatuhan, memitigasi contributes to maintaining compliance, mitigating risks,
risiko, serta meningkatkan efisiensi dan efektivitas and improving operational efficiency and effectiveness
operasional sesuai prinsip tata kelola yang baik. in accordance with good governance principles.
Dasar Hukum Legal Basis
1. Peraturan Otoritas Jasa Keuangan No. 18/ 1. Financial Services Authority Regulation No. 18/
POJK.03/2014 tanggal 18 November 2014 POJK.03/2014 dated November 18, 2014, on the
tentang Penerapan Tata Kelola Terintegrasi bagi Implementation of Integrated Governance for
Konglomerasi Keuangan; Financial Conglomerations;
2. Peraturan Otoritas Jasa Keuangan No. 21/ 2. Financial Services Authority Regulation No. 21/
POJK.04/2015 tanggal 16 November 2015 tentang POJK.04/2015 dated November 16, 2015, on
Penerapan Pedoman Tata Kelola Perusahaan the Implementation of Corporate Governance
Terbuka; Guidelines for Public Companies;
3. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 3. Financial Services Authority Regulation No. 17 of
2023 tentang Penerapan Tata Kelola bagi Bank 2023 on the Implementation of Governance for
Umum; Commercial Banks;
4. Surat Edaran Otoritas Jasa Keuangan No. 15/ 4. Financial Services Authority Circular Letter No.
SEOJK.03/2015 tanggal 20 Mei 2015 tentang 15/SEOJK.03/2015 dated May 20, 2015, on the
Penerapan Tata Kelola Terintegrasi bagi Implementation of Integrated Governance for
Konglomerasi Keuangan; serta Financial Conglomerations; and
5. Surat Keputusan Dewan Komisaris PT Bank 5. Decision Letter of the Board of Commissioners of
Bukopin Tbk No. SKEP/016-KOM/VIII/2019 PT Bank Bukopin Tbk No. SKEP/016-KOM/VIII/2019
tanggal 13 Agustus 2019 tentang Penyempurnaan dated August 13, 2019, on the Enhancement of
Pembentukan Komite Tata Kelola Terintegrasi the Establishment of the Integrated Governance
Konglomerasi Keuangan PT Bank Bukopin Tbk. Committee of the Financial Conglomeration of PT
Bank Bukopin Tbk.
Pedoman Kerja/Piagam Komite Tata Integrated Governance Committee’s
Kelola Terintegrasi Work Guidelines/Charter
Dalam rangka menjamin efektivitas penerapan Tata In order to ensure the effective implementation of
Kelola Terintegrasi, Konglomerasi Keuangan telah Integrated Governance, the Financial Conglomeration has
menyusun dan menerapkan pedoman yang terstruktur prepared and implemented structured and comprehensive
dan rinci sesuai dengan Peraturan Otoritas Jasa guidelines in accordance with Financial Services Authority
Keuangan No. 18/POJK.03/2014. Pedoman ini bukan Regulation No. 18/POJK.03/2014. These guidelines serve
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hanya sekadar aturan, namun juga menjadi acuan not merely as rules, but as an essential reference for the
penting bagi Komite Tata Kelola Terintegrasi dalam Integrated Governance Committee in carrying out its
menjalankan peran dan fungsinya dengan baik. roles and functions effectively.
Pedoman ini menjelaskan secara mendalam tugas The guidelines clearly define the duties and
dan tanggung jawab Komite Tata Kelola Terintegrasi, responsibilities of the Integrated Governance Committee,
serta kewenangan yang diberikan dalam mengelola as well as the authority granted to manage and oversee
dan memantau praktik tata kelola di seluruh entitas governance practices across all entities within the
konglomerasi keuangan. Dengan adanya pedoman ini, financial conglomeration. With these guidelines in place,
diharapkan dapat terwujud mekanisme pengawasan it is hoped that a transparent and accountable oversight
yang transparan dan akuntabel dalam penerapan tata mechanism for the implementation of good corporate
kelola yang baik. governance can be realized.
Lebih lanjut, pedoman ini juga memberikan panduan Furthermore, the guidelines provide practical directions
praktis dalam hal identifikasi, penilaian, dan pengelolaan on identifying, assessing, and managing risks that
berbagai risiko yang berpotensi mempengaruhi may affect the effective implementation of Integrated
kelancaran implementasi Tata Kelola Terintegrasi. Governance. Procedures related to reporting,
Prosedur terkait pelaporan, diskusi, dan tindak lanjut discussion, and follow-up of evaluation results form
terhadap hasil evaluasi juga menjadi bagian integral dari an integral part of the guidelines, ensuring concrete
pedoman ini, memastikan adanya langkah konkret dalam action on any findings or recommendations.
menangani temuan atau rekomendasi yang muncul.
Secara keseluruhan, Pedoman dan Tata Tertib Kerja Generally, the Integrated Governance Committee’s
Komite Tata Kelola Terintegrasi ini bertujuan untuk Work Guidelines and Rules are intended to enhance
meningkatkan efektivitas pelaksanaan tata kelola, the effectiveness of governance implementation and
sekaligus memastikan bahwa setiap keputusan dan to ensure that every decision and action taken remains
tindakan yang diambil berada dalam koridor yang within the framework of applicable regulations. In this
sesuai dengan regulasi yang berlaku. Dalam hal ini, regard, the guidelines play a crucial role in providing
pedoman tersebut memiliki peran yang sangat penting clear and appropriate directions to all committee
dalam memberikan arahan yang jelas dan tepat bagi members.
seluruh anggota komite.
Secara garis besar, pokok-pokok yang tercakup dalam In summary, the key matters covered in the
Pedoman Tata Tertib Kerja tersebut antara lain: aforementioned Work Guidelines and Rules include:
1. Keanggotaan Komite; 1. Committee Membership;
2. Masa Jabatan Komite; 2. Committee Term of Office;
3. Wewenang dan Tanggung Jawab Komite; 3. Committee Authority and Responsibilities;
4. Rapat Komite; 4. Committee Meetings;
5. Pelaporan; dan 5. Reporting; and
6. Self Assessment. 6. Self-assessment.
Kriteria Anggota Komite Criteria for Committee Members
Pedoman dan Tata Tertib Kerja Komite Tata Kelola The Integrated Governance Committee’s Work
Terintegrasi juga mencantumkan persyaratan Guidelines and Rules also stipulate the following
keanggotaan, sebagai berikut: membership requirements:
1. Komite paling sedikit terdiri dari: 1. The Committee shall consist of at least:
a. Komisaris Independen yang menjadi Ketua a. An Independent Commissioner who serves
pada salah satu komite pada Entitas Utama; as Chairman of one of the committees at the
Main Entity;
b. Komisaris Independen yang mewakili dan b. Independent Commissioners representing
ditunjuk oleh LJK dalam Konglomerasi and appointed by LJK within the Financial
Keuangan yang jumlahnya disesuaikan dengan Conglomeration, in numbers adjusted to
kebutuhan; serta operational needs; and
c. Pihak Independen dari Anggota Komite Entitas c. Independent parties from among members of
Utama dan Anggota Dewan Pengawas Syariah. the Main Entity’s committees and members of
the Sharia Supervisory Board.
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2. Komite diketuai oleh Komisaris Independen yang 2. The Committee shall be chaired by an Independent
menjadi Ketua pada salah satu komite Entitas Commissioner who serves as Chairman of one of
Utama. the committees at the Main Entity.
3. Penetapan Anggota Komite dari masing-masing 3. The appointment of Committee members from
LJK dalam Konglomerasi Keuangan diatur dalam each LJK within the Financial Conglomeration
surat keputusan tersendiri yang dibuat dan shall be stipulated in a separate decree issued
ditetapkan oleh masing-masing LJK Konglomerasi and enacted by each respective LJK within the
Keuangan. Financial Conglomeration.
4. Anggota Komite wajib memiliki integritas, akhlak, 4. Committee members must possess integrity, good
moral yang baik dan memiliki kemampuan, character and morals, as well as the competence,
pengetahuan, pengalaman sesuai dengan bidangnya knowledge, and experience relevant to their field,
serta mampu berkomunikasi dengan baik. and must be able to communicate effectively.
5. Anggota Komite bersedia meningkatkan 5. Committee members must be committed to
kompetensi secara terus menerus melalui continuously enhancing their competencies
pendidikan dan/atau pelatihan. through education and/or training.
Ketentuan Masa Jabatan Term of Office
Masa jabatan anggota Komite Tata Kelola Terintegrasi The term of office of members of the Integrated Governance
tidak boleh lebih lama dari masa jabatan Dewan Committee shall not exceed the term of office of the Board
Komisaris sebagaimana diatur dalam Anggaran Dasar of Commissioners as stipulated in the Articles of Association
masing-masing Entitas dan dapat dipilih kembali. of each entity and may be reappointed.
Struktur Keanggotaan dan Keahlian Membership Structure and Expertise
Susunan keanggotaan Komite Tata Kelola Terintegrasi The composition of the Integrated Governance
telah disahkan berdasarkan Surat Keputusan Direksi Committee was approved pursuant to the Board of
No. 021 Tahun 2025 Tanggal 10 Juli 2025. Adapun Directors’ Decision Letter No. 021 of 2025 dated July
komposisi dan jumlah anggota Komite Tata Kelola 10, 2025. The composition and total members of the
Terintegrasi per 31 Desember 2025 adalah sebagai Integrated Governance Committee as of December 31,
berikut: 2025, were as follows:
Nama Jabatan di Komite Jabatan di KB Bank Keahlian
Name Positions in Committee Positions in KB Bank Expertise
Hae Wang Lee Ketua Komisaris Independen Hukum
Chairman Independent Commissioner Law
Stephen Liestyo Anggota Komisaris Independen Perbankan, GCG dan Audit Keuangan
Member Independent Commissioner Banking, GCG, and Financial Audit
Dinan Sufendi Rae Anggota merangkap Sekretaris Pihak Independen Perbankan dan GCG
Member and Secretary Independent Party Banking and GCG
Pelatihan Anggota Komite Tata Kelola Terintegrasi
Training for Integrated Governance Committee Members
Nama dan Jabatan Jenis Pendidikan dan Pelatihan Materi Pendidikan dan Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Education and Training Types Education and Training Materials Venue/Date Organizer
Hae Wang Lee AML Training for Executive Anti Money Laundering Jakarta, 9 Oktober 2025 Internal Diklat
Ketua Jakarta, October 9, 2025 Internal Training
Chairman
Stephen Liestyo Workshop on the 2025 Audit Kick Audit Jakarta, 7 Februari 2025 Internal Diklat
Anggota Off Jakarta, February 7, 2025 Internal Training
Member
AML Training for Executive Anti Money Laundering Jakarta, 9 Oktober 2025 Internal Diklat
Jakarta, October 9, 2025 Internal Training
Dinan Sufendi Rae AML Training for Executive Anti Money Laundering Jakarta, 9 Oktober 2025 Internal Diklat
Anggota Jakarta, October 9, 2025 Internal Training
Member
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Independensi Anggota Komite Tata Independence of the Integrated
Kelola Terintegrasi Governance Committee Members
Independensi dan profesionalitas Komite Tata Kelola The independence and professionalism of the KB
Terintegrasi KB Bank dibutuhkan dalam menjalankan Bank’s Integrated Governance Committee are essential
tugas dan tanggung jawabnya mendukung fungsi in carrying out its duties and responsibilities in
pengawasan Dewan Komisaris. Independensi anggota supporting the supervisory function of the Board of
Komite Tata Kelola Terintegrasi dapat dilihat dalam Commissioners. The independence of the members of
tabel sebagai berikut: the Integrated Governance Committee is presented in
the following table:
Aspek Independensi Hae Wang Stephen Dinan
Independence Aspects Lee Liestyo Sufendi
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi | Has no financial
√ √ √
relationship with the Board of Commissioners or Board of Directors
Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan, maupun perusahaan
afiliasi | Has no management relationship within the company, its subsidiaries, or affiliated √ √ √
companies
Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan, maupun perusahaan
afiliasi | Has no management relationship within the company, its subsidiaries, or affiliated √ √ √
companies
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/ atau sesama anggota
Komite Nominasi, Remunerasi dan GCG | Has no familial relationship with members of the Board of
√ √ √
Commissioners, Board of Directors, and/or fellow members of the Nomination and Remuneration
Committee, and GCG Committee
Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah | Not serving as a political
√ √ √
party leader, public servant, and government official
Profil Anggota Komite Tata Kelola Profile of Integrated Governance
Terintegrasi Committee Members
Profil Hae Wang Lee dan Stephen Liestyo dapat dilihat The profiles of Hae Wang Lee and Stephen Liestyo
pada bagian Profil Dewan Komisaris yang terdapat are presented in the Board of Commissioners Profile
dalam buku Laporan Tahunan ini. Adapun profil Dinan section of this Annual Report. The profile of Dinan
Sufendi Rae adalah sebagai berikut: Sufendi Rae is as follows:
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Dinan
Sufendi Rae Anggota Komite Tata Kelola Terintegrasi
Member of the Integrated Governance Committee
Riwayat Pendidikan | Educational Background
• Master of Laws (LL.M.), International Trade and Banking Law, Sekolah Tinggi Hukum Bandung
(2017) | Master of Laws (LL.M.) in International Trade and Banking Law, Sekolah Tinggi Hukum
Bandung (2017);
• Bachelor of Laws (LL.B.), International Trade and Banking Law, Universitas Padjadjaran (1990) |
Bachelor of Laws (LL.B.) in International Trade and Banking Law, Universitas Padjadjaran (1990);
• Bachelor of International Relations, International Politics, Universitas Padjadjaran (1988) | Bachelor
of International Relations in International Politics, Universitas Padjadjaran (1988).
Riwayat Pekerjaan | Work Experience
Usia | Age • Vice President, Legal and Compliance PT Bank Tabungan Pensiunan Nasional Tbk (2007-2013) |
Vice President, Legal and Compliance, PT Bank Tabungan Pensiunan Nasional Tbk (2007–2013);
59 tahun
• Legal Counsel PT Perusahaan Pengelola Aset (Persero) (2004-2007) | Legal Counsel, PT
59 years old
Perusahaan Pengelola Aset (Persero) (2004–2007);
Kewarganegaraan | Nationality • Assistant Vice President, Legal Commercial Division Badan Penyehatan Perbankan Nasional (BPPN)
(1999-2004) | Assistant Vice President, Legal Commercial Division, Badan Penyehatan Perbankan
Indonesia | Indonesian
Nasional (BPPN) (1999–2004);
Domisili | Domicile • Credit Manager PT Bank Subentra (BBO) (1992-1997) | Credit Manager, PT Bank Subentra (BBO)
(1992–1997);
Bandung, Jawa Barat • Legal Officer, Credit Support Department PT IBJ Indonesia Bank (1990-1991) | Legal Officer, Credit
Bandung, West Java Support Department, PT IBJ Indonesia Bank (1990–1991).
Jabatan Lainnya | Concurrent Positions
• Sr Vice President/Risk Management Division Head Bank PT Bank Pembangunan Daerah Jawa Barat
dan Banten Tbk (2018-sekarang) | Senior Vice President/Head of Risk Management Division, PT
Bank Pembangunan Daerah Jawa Barat dan Banten Tbk (2018–present);
• Assistant Vice President PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk
(2013-sekarang) | Assistant Vice President, PT Bank Pembangunan Daerah Jawa Barat dan Banten
Tbk (2013–present).
Dasar Hukum Pengangkatan | Legal Basis of Appointment
Surat Keputusan Direksi No. 109 Tahun 2024 Tanggal 12 September 2024 | The Board of Directors’
Decision Letter No. 109 of 2024 dated September 12, 2024
Kualifikasi | Qualifications
Perbankan dan GCG | Banking and GCG
Sertifikasi yang Dimiliki Anggota Komite Certifications Obtained by Committee
Members
Komite Tata Kelola Terintegrasi senantiasa berupaya The Integrated Governance Committee continuously strives
meningkatkan profesionalisme anggotanya melalui to enhance the professionalism of its members through
berbagai program pelatihan dan sertifikasi. Kepemilikan various training and certification programs. By obtaining
sertifikasi yang diakui secara nasional maupun internasional nationally and internationally recognized certifications,
menjadi upaya untuk memastikan kompetensi anggota Integrated Governance Committee members can ensure
Komite Tata Kelola Terintegrasi tetap terjaga. Berikut adalah that their competence is always up to date. The following is
daftar sertifikasi yang dimiliki anggota Komite Tata Kelola the list of certifications held by members of the Integrated
Terintegrasi pada tahun 2025. Governance Committee in 2025.
Jenis Sertifikasi Profesi Komite Tata Kelola Terintegrasi
Nama Jabatan Types of Professional Certifications obtained by the Integrated Governance
Name Position
Committee
Ketua
Hae Wang Lee Sertifikasi Manajemen Risiko Jenjang 6 | Level 6 Risk Management Certification
Chairman
Anggota
Stephen Liestyo Sertifikasi Manajemen Risiko Jenjang 7 | Level 7 Risk Management Certification
Member
Anggota
Dinan Sufendi Rae Sertifikasi Manajemen Risiko Jenjang 7 | Level 7 Risk Management Certification
Member
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Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Tata Kelola Terintegrasi Integrated Governance Committee
Komite Tata Kelola Terintegrasi Keuangan memiliki The Integrated Governance Committee of the
sejumlah tugas dan tanggung jawab sebagai berikut: Financial Conglomeration has the following duties and
responsibilities:
1. Mengevaluasi pelaksanaan Tata Kelola Terintegrasi 1. Evaluating the implementation of Integrated
paling sedikit melalui penilaian kecukupan Governance, at a minimum, by assessing the
pengendalian intern dan pelaksanaan fungsi adequacy of internal controls and the implementation
kepatuhan secara terintegrasi; of integrated compliance functions;
2. Dalam melakukan evaluasi, Komite Tata Kelola 2. In conducting such evaluation, obtaining
Terintegrasi, Konglomerasi Keuangan memperoleh information in the form of evaluation results on the
informasi berupa hasil evaluasi atas pelaksanaan implementation of internal audit and compliance
audit intern dan fungsi kepatuhan masing- functions from each Financial Services Institution,
masing Lembaga Jasa Keuangan dari anggota submitted by the respective members of the Board
Dewan Komisaris masing-masing Lembaga Jasa of Commissioners who serve as members of the
Keuangan yang menjadi anggota pada Komite Tata Integrated Governance Committee of the Financial
Kelola Terintegrasi, Konglomerasi Keuangan; serta Conglomeration; and
3. Memberikan rekomendasi kepada Dewan 3. Providing recommendations to the Board of
Komisaris KB Bank sebagai Entitas Utama dalam Commissioners of KB Bank as the Main Entity within
Konglomerasi Keuangan untuk penyempurnaan the Financial Conglomeration for the enhancement
Pedoman Tata Kelola Terintegrasi. of the Integrated Governance Guidelines.
Wewenang Komite Tata Kelola Authorities of the Integrated
Terintegrasi Governance Committee
Adapun kewenangan yang dimiliki oleh Komite Tata The Integrated Governance Committee is vested with
Kelola Terintegrasi meliputi: the following authorities:
1. Komite Tata Kelola Terintegrasi dapat meminta 1. The Integrated Governance Committee may request
penjelasan atau informasi yang diperlukan explanations or information deemed necessary
mengenai karyawan, dana, aset, serta sumber concerning employees, funds, assets, and other
daya lainnya yang berkaitan dengan pelaksanaan resources related to the execution of its duties from
tugasnya kepada Lembaga Jasa Keuangan dalam Financial Services Institutions within the Financial
konglomerasi keuangan KB Bank, dengan tetap Conglomeration of KB Bank, in accordance with
memperhatikan peraturan yang berlaku. Komite prevailing regulations. The Committee is required to
wajib melaporkan secara tertulis hasil penugasan report in writing the results of such assignments to
tersebut kepada Dewan Komisaris Entitas Utama; the Board of Commissioners of the Main Entity;
2. Anggota Komite Tata Kelola Terintegrasi berwenang 2. Members of the Integrated Governance Committee
melakukan komunikasi secara langsung dengan are authorized to communicate directly with parties
pihak-pihak yang terkait dengan tugas-tugas related to the Integrated Governance Committee’s
Komite Tata Kelola Terintegrasi; serta duties; and
3. Untuk melaksanakan tugasnya Komite Tata Kelola 3. In carrying out its duties, the Integrated Governance
Terintegrasi dapat bekerjasama atau berkoordinasi Committee may cooperate or coordinate with other
dengan Komite di bawah Dewan Komisaris Entitas committees under the Board of Commissioners of
Utama lainnya, serta divisi-divisi/satuan/unit-unit the Main Entity, as well as with relevant divisions,
kerja yang relevan pada Entitas Utama atau pada departments, or work units within the Main Entity or
Lembaga Jasa Keuangan lainnya dalam Konglomerasi other Financial Services Institutions within the Financial
Keuangan PT Bank KB Indonesia Tbk. Conglomeration of PT Bank KB Indonesia Tbk.
Rapat Komite Tata Kelola Terintegrasi Integrated Governance Committee
Meetings
Hingga akhir tahun 2025, Komite Tata Kelola As of the end of 2025, the KB Bank Integrated
Terintegrasi KB Bank telah menyelenggarakan rapat Governance Committee held 3 (three) meetings, with
sebanyak 3 (tiga) kali dengan rekapitulasi kehadiran the meeting attendance recap presented as follows:
sebagai berikut:
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Nama Jabatan Jumlah Rapat Kehadiran Persentase
Name Position Number of Meetings Presence Percentage
Ketua
Hae Wang Lee 3 3 100,00%
Chairman
Anggota
Stephen Liestyo 3 3 100,00%
Member
Anggota merangkap Sekretaris
Dinan Sufendi Rae 3 3 100,00%
Member and Secretary
Pelaksanaan Tugas Komite Tata Kelola Implementation of the Integrated
Terintegrasi Governance Committee’s Duties
Komite Tata Kelola Terintegrasi telah menjalankan The Integrated Governance Committee has carried
tugasnya dengan penuh tanggung jawab di sepanjang out its duties with full responsibility throughout 2025.
tahun 2025. Dengan komposisi anggota yang memenuhi With a composition of members that complies with
persyaratan sesuai dengan ketentuan perundang- prevailing laws and regulations and while maintaining
undangan dan tetap menjaga independensi, komite independence, the committee has undertaken various
ini telah melaksanakan berbagai kegiatan yang activities to support the implementation of sound and
mendukung implementasi tata kelola yang baik dan sustainable governance. The duties and responsibilities
berkelanjutan. Adapun tugas dan tanggung jawab yang performed are as follows:
telah dilaksanakan adalah sebagai berikut:
1. Melakukan evaluasi dan pemantauan atas 1. Conduct evaluations and monitor the
penerapan tata kelola terintegrasi pada implementation of integrated governance within
konglomerasi keuangan; financial conglomerates;
2. Menelaah kebijakan, pedoman, dan prosedur 2. Review policies, guidelines, and procedures
terkait tata kelola terintegrasi; related to integrated governance;
3. Memberikan rekomendasi kepada Dewan Komisaris 3. Provide recommendations to the Board of
guna meningkatkan efektivitas penerapan tata Commissioners to enhance the effectiveness of
kelola terintegrasi; dan integrated governance implementation; and
4. Memantau tindak lanjut atas hasil evaluasi dan 4. Monitor the follow-up on the results of evaluations
rekomendasi perbaikan yang disampaikan kepada and recommendations for improvement submitted
manajemen. to management.
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Komite di Bawah Direksi
Committees Under the Board of Directors
KB Bank memiliki beberapa Komite yang dibentuk dan KB Bank has several committees formed and appointed by
ditunjuk oleh Direksi untuk membantu melaksanakan the Board of Directors to assist in carrying out the Board
tugas Direksi. Komite ini bertugas untuk memberikan of Directors’ duties. These Committees are responsible
opini secara objektif kepada Direksi dan membantu for providing objective opinions to the Board of Directors
meningkatkan efektivitas pelaksanaan tugas Direksi and enhancing the effectiveness of the Board’s duties in a
secara sistematis, serta memberikan kontribusi sesuai systematic manner, as well as contributing in accordance
dengan bidang tugas dan tanggung jawabnya. with their respective roles and responsibilities.
Komite di bawah Direksi antara lain terdiri dari: The Committees under the Board of Directors consist of:
1. Komite Manajemen Risiko; 1. Risk Management Committee;
2. Komite Manajemen Aset dan Liabilitas (ALCO); 2. Assets and Liabilities Management Committee
(ALCO);
3. Komite Pengarah Teknologi Informasi; 3. Information Technology Steering Committee;
4. Komite Kredit; 4. Credit Committee;
5. Komite Kebijakan Perkreditan; 5. Credit Policy Committee;
6. Komite Kredit Retail; 6. Retail Credit Committee;
7. Komite Support TI; 7. IT Support Committee;
8. Komite Disiplin Karyawan (KDK); 8. Employee Disciplinary Committee (KDK);
9. Komite Human Capital; 9. Human Capital Committee;
10. Komite Pengadaan Barang dan Jasa; serta 10. Procurement Committee; and
11. Komite Pengendali Internal. 11. Internal Control Committee.
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko di KB Bank memiliki peran The Risk Management Committee at KB Bank plays
penting dalam pengelolaan risiko yang mencakup berbagai a key role in risk management, covering various
aspek seperti Kredit, Operasional, Pasar, Likuiditas, aspects such as Credit, Operational, Market, Liquidity,
Kepatuhan, Stratejik, Hukum, dan Reputasi. Selain itu, Compliance, Strategic, Legal, and Reputational risks.
pada tahun 2025, telah dibahas kajian terkait Country Besides, in 2025, a study related to Country Risk
Risk dan Climate Risk menyesuaikan dengan ketentuan and Climate Risk was discussed in accordance with
OJK. Komite Manajemen Risiko bertanggung jawab untuk OJK regulations. The Risk Management Committee
melakukan evaluasi secara berkala terhadap kebijakan is responsible for conducting periodic evaluations
dan prosedur yang diterapkan dalam manajemen risiko, of the policies and procedures implemented in risk
serta memastikan bahwa langkah-langkah yang diambil management, as well as ensuring that the measures
sesuai dengan regulasi yang berlaku. Melalui pengawasan taken are in compliance with prevailing regulations.
yang sistematis, Komite Manajemen Risiko berkontribusi Through systematic oversight, the Risk Management
untuk menjaga bank agar tetap dapat mengelola risiko Committee contributes to ensuring that the Bank is able
dengan efektif dan memastikan praktik tata kelola yang to manage risks effectively and that good corporate
baik terus berjalan dengan optimal. governance practices continue to operate optimally.
Pedoman Komite Committee’s Guidelines
Pedoman Komite Manajemen Risiko KB Bank ditetapkan The Guidelines for the KB Bank’s Risk Management
berdasarkan Surat Keputusan Direksi No. 0156 Tahun Committee were established based on the Board of
2022 tertanggal 30 Desember 2022 mengenai Piagam Directors’ Decision Letter No. 0156 of 2022 dated
Komite Manajemen Risiko. Selain itu, pembentukan December 30, 2022, on the Guidelines for the Risk
Komite Manajemen Risiko ini juga berlandaskan pada: Management Committee. In addition, the establishment
of the Risk Management Committee is also based on:
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1. POJK No. 18/POJK.03/2016 tanggal 16 Maret 2016 1. POJK No. 18/POJK.03/2016 dated March 16, 2016,
tentang Penerapan Manajemen Risiko bagi Bank on the Implementation of Risk Management for
Umum; Commercial Banks;
2. SEOJK No. 34/SEOJK.03/2016 tanggal 1 September 2. SEOJK No. 34/SEOJK.03/2016 dated September 1,
2016 tentang Penerapan Manajemen Risiko Bagi 2016, on the Implementation of Risk Management
Bank Umum; for Commercial Banks;
3. POJK No. 17 Tahun 2023 tentang Penerapan Tata 3. POJK No. 17 of 2023 on the Implementation of
Kelola bagi Bank Umum; Governance for Commercial Banks;
4. SEOJK No. 14/SEOJK.03/2025 tanggal 24 Juni 4. SEOJK No. 14/SEOJK.03/2025 dated June 24,
2025 tentang Penerapan Tata Kelola Bagi Bank 2025, on the Implementation of Governance for
Umum; Commercial Banks;
5. Kebijakan Tingkat Tinggi Tentang Manajemen Risiko 5. High-Level Policy on Risk Management of PT Bank
PT Bank KB Indonesia Tbk No.224 (V11) tahun 2025; KB Indonesia Tbk No. 224 (V11) of 2025;
6. Surat Keputusan Direksi No. 044 Tahun 2025 6. Board of Directors’ Decision Letter No. 044 of 2025
tanggal 21 November 2025 tentang Struktur dated November 21, 2025, on the Organizational
Organisasi PT Bank KB Indonesia Tbk; serta Structure of PT Bank KB Indonesia Tbk; and
7. Anggaran Dasar PT Bank KB Indonesia Tbk. 7. Articles of Association of PT Bank KB Indonesia Tbk.
Struktur Keanggotaan Komite Committee Membership Structure
Susunan dan keanggotaan Komite Manajemen Risiko The composition and membership of the KB Bank’s Risk
KB Bank per 31 Desember 2025 adalah sebagai berikut: Management Committee as of December 31, 2025,
were as follows:
Ketua (merangkap anggota) Presiden Direktur
Chairman (concurrently serving as Member) President Director
Pengganti Ketua (merangkap anggota) Direktur Kepatuhan & Manajemen Risiko
Alternate Chairman (concurrently serving as Member) Compliance & Risk Director
Sekretaris Enterprise Risk Management Department Head
Secretary
Anggota Tetap Direksi
Permanent Members Board of Directors
Undangan Division Head, Department Head, Regional Head dan/atau pihak lainnya yang memiliki
Invitees keterkaitan dengan pokok bahasan rapat
Division Heads, Department Heads, Regional Heads and/or other parties relevant to the
subject matter of the meeting
Tugas, Wewenang dan Tanggung Jawab Duties, Authorities, and Responsibilities
Komite Manajemen Risiko memiliki tugas, wewenang, The Risk Management Committee has the following
dan tanggung jawab, antara lain mencakup: duties, authorities, and responsibilities, which include:
1. Merekomendasikan dan/atau menyetujui 1. Recommending and/or approving the
penyusunan kerangka kerja, kebijakan, dan development of the risk management framework,
prosedur manajemen risiko serta perubahannya, policies, and procedures, and any amendments
termasuk strategi manajemen risiko, penentuan thereto, including risk management strategies,
limit beserta penetapan tingkat risiko yang diambil determination of limits, risk-taking levels, and
dan toleransi risiko, serta rencana kontinjensi untuk risk tolerance, as well as contingency plans to
mengantisipasi terjadinya kondisi tidak normal. anticipate abnormal conditions.
2. Penyempurnaan proses manajemen risiko secara 2. Periodically or incidentally refining the risk
berkala maupun bersifat insidentil sebagai akibat management process as a result of changes in
dari suatu perubahan kondisi eksternal dan internal the Bank’s external and internal conditions that
Bank yang mempengaruhi kecukupan permodalan, may affect capital adequacy, the Bank’s risk
profil risiko Bank, dan tidak efektifnya penerapan profile, and the effectiveness of risk management
manajemen risiko berdasarkan hasil evaluasi. implementation based on evaluation results.
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3. Penetapan kebijakan dan/atau keputusan bisnis 3. Establishing policies and/or business decisions
yang menyimpang dari prosedur normal, seperti that deviate from normal procedures, such as
pelampauan ekspansi usaha yang signifikan significant business expansion exceeding the
dibandingkan dengan rencana bisnis Bank yang previously established Bank Business Plan or taking
telah ditetapkan sebelumnya atau pengambilan risk positions/exposures beyond established limits.
posisi/eksposur risiko yang melampaui limit yang
telah ditetapkan.
4. Melakukan pembahasan atas laporan profil risiko 4. Reviewing the Bank’s risk profile report on a regular
Bank secara berkala sebelum laporan profil risiko basis prior to its submission to the Regulator.
disampaikan ke Regulator.
5. Mengembangkan budaya sadar risiko dan 5. Developing a risk awareness culture and fostering
menumbuhkan komitmen dalam mengelola risiko commitment to managing risks on a Bank-wide
secara Bankwide. basis.
6. Melakukan pembahasan terkait risk appetite, serta 6. Reviewing the Bank’s risk appetite and monitoring
memantau dan mengelola risiko Bank agar berada and managing risks to ensure they remain within
dalam batasan risiko yang telah ditentukan. the established risk limits.
7. Melakukan kajian terhadap Stress Test termasuk 7. Reviewing Stress Test exercises, including
diantaranya skenario, asumsi, metodologi, hasil dan scenarios, assumptions, methodologies, results,
tindak lanjut mitigasi risiko yang akan dilakukan, and follow-up mitigation actions to be undertaken,
serta rencana kontinjensi apabila diperlukan. as well as contingency plans where necessary.
8. Memastikan tata kelola perusahaan yang baik 8. Ensuring good corporate governance in the
dalam penerapan manajemen risiko, dengan implementation of risk management, with an
kerangka kerja yang sesuai untuk identifikasi, appropriate framework for timely risk identification,
pengukuran dan eskalasi risiko secara tepat waktu, measurement, and escalation, and approval
dan persetujuan eksposur kepada pihak terkait of related party exposures, as well as policy
serta deviasi kebijakan dan/atau keputusan bisnis. deviations and/or business decisions.
9. Memastikan semua aktivitas bisnis dan operasional 9. Ensuring that all business and operational activities
sejalan dengan peraturan, kebijakan dan prosedur are aligned with applicable risk regulations,
risiko yang berlaku, dengan persetujuan dan policies, and procedures, including approval and
pemantauan atas pengecualian, deviasi dan monitoring of any exceptions, deviations, and
pelanggaran yang mungkin terjadi. violations that may occur.
10. Pengkajian berbagai risiko yang ada dan timbul 10. Reviewing various existing and emerging risks
yang dihadapi oleh Bank, meliputi (namun tidak faced by the Bank, including (but not limited to):
terbatas pada):
a. Risiko Kredit, a. Credit Risk;
b. Risiko Pasar dan Likuiditas; b. Market and Liquidity Risk;
c. Risiko Operasional termasuk Fraud; c. Operational Risk, including Fraud;
d. Risiko Reputasi; d. Reputational Risk;
e. Risiko Keamanan Informasi dan Teknologi e. Information Security and Information
Informasi; Technology Risk;
f. Risiko Hukum dan Litigasi; f. Legal and Litigation Risk;
g. Risiko Kepatuhan; g. Compliance Risk;
h. Risiko Stratejik; dan h. Strategic Risk; and
i. Isu risiko signifikan lainnya (diluar yang telah i. Other significant risk issues (beyond those
disebutkan di atas) secara berkala. mentioned above) on a periodic basis.
11. Pelaksanaan proses manajemen risiko dan 11. Implementing risk management processes and
perbaikan yang sejalan dengan perubahan improvements in line with external and internal
eksternal dan internal yang dapat mempengaruhi changes that may affect the capital adequacy
rasio kecukupan modal dengan menilai dan ratio, by assessing and evaluating the adequacy
mengevaluasi kecukupan modal internal Bank, of the Bank’s internal capital to ensure sufficient
untuk memastikan Bank memiliki kecukupan modal capital based on its risk profile.
berdasarkan profil risiko yang dimiliki.
12. Memantau dan mengevaluasi kinerja Divisi 12. Monitoring and evaluating the performance of the
Manajemen Risiko. Risk Management Division.
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Pelaksanaan Tugas dan Frekuensi Rapat Implementation of Duties and Frequency of
Komite Committee Meetings
Komite Manajemen Risiko memiliki tanggung jawab The Risk Management Committee is responsible for
untuk melakukan evaluasi secara berkala terhadap conducting periodic evaluations of the Bank’s risk profile
profil risiko dan permasalahan terkait pengelolaannya. and related risk management issues. Accordingly,
Oleh karena itu, diselenggarakan rapat sekurang- meetings are held at least 4 (four) times in 1 (one) year,
kurangnya 4 (empat) kali dalam 1 (satu) tahun dengan with agendas that include discussion of the risk profile
agenda pembahasan antara lain mengenai laporan report and issues related to the implementation of
profil risiko, serta isu-isu terkait aktivitas penerapan risk management activities, namely risk identification,
manajemen risiko yaitu identifikasi, pengukuran, measurement, monitoring, and control.
pemantauan dan pengendalian.
Rapat Komite Manajemen Risiko dapat diselenggarakan Risk Management Committee meetings can be
secara luring atau langsung maupun daring dan/atau conducted in person or offline, virtually or online, and/
hybrid, dilaksanakan apabila dihadiri oleh Ketua Komite/ or in a hybrid format, which are considered valid if
Pengganti Ketua (jika Ketua Komite berhalangan attended by the Chairman/Alternate Chairman of the
hadir) dan sekurang-kurangnya 51% (lima puluh satu Committee (in the event the Chairman is unable to
persen) kuorum dari seluruh jumlah anggota tetap attend) and at least 51% (fifty-one percent) quorum
(Direksi termasuk Ketua Komite dan Pengganti Ketua) of the total permanent members (Board of Directors,
baik secara tatap muka dan/atau daring. Pendekatan including the Chairman and Alternate Chairman), either
ini menjamin adanya evaluasi yang konsisten dan in person and/or virtually. This approach ensures
pengambilan keputusan yang tepat. consistent evaluation and appropriate decision making.
Sepanjang tahun 2025, Komite Manajemen Risiko Throughout 2025, the Risk Management Committee
mengadakan rapat secara offline dan daring sebanyak held 9 (nine) meetings conducted offline and virtually
9 (sembilan) kali dengan rekapitulasi kehadiran sebagai with the attendance recap as follows:
berikut:
Nama Jabatan Jumlah Rapat Kehadiran Persentase
Name Position Number of Meetings Presence Percentage
Ketua merangkap Anggota
Kunardy Darma, Lie** 1 1 100,00%
Chairman concurrently serving as Member
Ketua merangkap Anggota
Woo Yeul Lee* 1 1 100,00%
Chairman concurrently serving as Member
Anggota Tetap
Robby Mondong 9 6 66,67%
Permanent Members
Pengganti Ketua (merangkap anggota)
Dodi Widjajanto 9 9 100,00%
Substitute Chairman (also serving as a member)
Anggota Tetap
Henry Sawali 9 9 100,00%
Permanent Members
Anggota Tetap
Jung Ho Han 9 9 100,00%
Permanent Members
Anggota Tetap
Jang Hyuk Im 9 5 55,56%
Permanent Members
Anggota Tetap
Helmi Fahrudin*** - - -
Permanent Members
* Tidak lagi menjabat sebagai Direktur Utama per 28 Mei 2025 | No longer serving as President Director as of May 28, 2025
** Terhitung efektif sejak ditetapkan oleh Bank setelah memenuhi semua persyaratan yang diatur dalam POJK No. 27/POJK.03/2016, No. 37/POJK.03/2017 dan/atau peraturan perundang-
undangan lainnya yang berlaku | Effective upon appointment by the Bank after fulfilling all requirements stipulated in POJK No. 27/POJK.03/2016, No. 37/POJK.03/2017, and/or other prevailing laws
and regulations.
*** Tidak lagi menjabat sebagai Direktur per 28 Mei 2025 | No longer serving as Director as of May 28, 2025.
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Penilaian Kinerja Komite Manajemen Risiko Risk Management Committee Performance
oleh Direksi Assessment by the Board of Directors
Komite Manajemen Risiko telah menunjukkan kinerja The Risk Management Committee demonstrated
yang solid dalam mendukung pengelolaan risiko KB solid performance in supporting the KB Bank’s risk
Bank di sepanjang tahun 2025. Direksi mengapresiasi management throughout 2025. The Board of Directors
upaya berkelanjutan dalam meningkatkan kualitas appreciates the Committee’s continuous efforts to
materi yang disajikan serta respons cepat terhadap enhance the quality of materials presented and its
berbagai perhatian dan masukan dari anggota komite. prompt responsiveness to feedback and input from
Hal ini mencerminkan komitmen kuat untuk terus committee members. This reflects a strong commitment
menyempurnakan sistem manajemen risiko demi to continuously improving the risk management system
mendukung pencapaian tujuan KB Bank. to support the achievement of the KB Bank’s objectives.
Komite Manajemen Aset dan Liabilitas Assets and Liabilities Management
(ALCO) Committee (ALCO)
KB Bank membentuk Komite Manajemen Aset dan The KB Bank has established an Assets and Liabilities
Liabilitas (ALCO) sebagaimana diatur dalam Surat Management Committee (ALCO) as stipulated in
Edaran Direksi No. SE/197/DIR/X/2018 tanggal 16 the Board of Directors’ Circular Letter No. SE/197/
Oktober 2018 mengenai Kebijakan Komite Manajemen DIR/X/2018 dated October 16, 2018, on Assets and
Aset dan Liabilitas. ALCO bertanggung jawab dalam Liabilities Management Committee Policy. ALCO is
membahas dan menetapkan keputusan strategis responsible for discussing and determining strategic
terkait pengelolaan produk aset dan liabilitas, dengan decisions related to the management of asset and
mempertimbangkan aspek pertumbuhan, keberlanjutan liability products, taking into account growth, business
bisnis, serta profitabilitas. Setiap keputusan yang sustainability, and profitability considerations. Any
dibuat oleh ALCO hanya dapat diubah melalui rapat decision made by ALCO may be amended only at an
resmi komite. official committee meeting.
ALCO dibentuk sebagai respons terhadap dinamika ALCO was established in response to money market
pasar uang, perubahan tingkat suku bunga, fluktuasi dynamics, changes in interest rates, exchange rate
nilai tukar, serta perkembangan di sektor perbankan, fluctuations, and developments in the banking sector,
terutama dalam aspek penghimpunan dana masyarakat particularly regarding the mobilization of public funds
dan penyaluran dana ke aset produktif. and their allocation to earning assets.
Pedoman Komite Committee’s Guidelines
Pedoman ALCO disahkan melalui Surat Keputusan The ALCO’s Guidelines were approved through the
Direksi No. 189 tanggal 10 Desember 2025 tentang Board of Directors’ Decision Letter No. 189 dated
Kebijakan Asset dan Liabilities Management December 10, 2025, on the Assets and Liabilities
Committee. Selain itu, pembentukan ALCO ini juga Management Committee Policy. In addition, the
didasarkan pada: establishment of ALCO is also based on the following:
1. Surat Keputusan Direksi No. 0030 Tahun 2022 1. Board of Directors’ Decision Letter No. 0030 of
tentang Kebijakan Manajemen Risiko Pasar dan 2022 on the Market and Liquidity Risk Management
Likuiditas PT Bank KB Bukopin Tbk; Policy of PT Bank KB Bukopin Tbk;
2. Surat Edaran Direksi No. SE/189/IR/XII/2022 2. Board of Directors’ Circular Letter No. SE/189/IR/
tentang Pedoman Pengelolaan Likuiditas PT Bank XII/2022 on the Liquidity Management Guidelines
KB Bukopin Tbk; of PT Bank KB Bukopin Tbk;
3. Surat Keputusan Direksi No. 044 tahun 2025 3. Decree of the Board of Directors No. 044 of 2025
tentang Struktur Organisasi PT Bank KB Indonesia concerning the Organizational Structure of PT
Tbk; Bank KB Indonesia Tbk;
4. Surat Keputusan Dewan komisaris No. 006 tahun 4. Board of Commissioners’ Decision Letter No. 006 of
2025 tentang Pembagian Tugas dan Tanggung 2025 on the Division of Duties and Responsibilities
Jawab dan Alternate Direksi PT Bank KB Bukopin and Alternate Directors of PT Bank KB Bukopin
Tbk. Tbk.
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Struktur Keanggotaan Komite Committee Membership Structure
Susunan dan keanggotaan Komite Manajemen Aset The composition and membership of the Assets and
dan Liabilitas (ALCO) per 31 Desember 2025 adalah Liabilities Management Committee (ALCO) as of
sebagai berikut: December 31, 2025, are as follows:
Ketua Direktur Utama
Chairman President Director
Wakil Ketua Direktur yang membidangi keuangan
Vice Chairman Director in charge of finance
Sekretaris Kepala Divisi Keuangan
Secretary Finance Division Head
Anggota • Direktur yang membidangi fungsi bisnis yaitu Retail, SME & Wholesale | Director in charge of the business
Members functions, namely Retail, SME & Wholesale
• Direktur yang membidangi fungsi risiko | Director in charge of Risk
• Direktur yang membidangi fungsi strategi | Director in charge of Strategy
• Direktur membidangi fungsi kredit | Director in charge of Credit
Tugas, Wewenang dan Tanggung Jawab Duties, Authorities, and Responsibilities
Komite ALCO memiliki wewenang dan tanggung jawab The ALCO Committee has the authority and
atas hal-hal berikut: responsibility for the following matters:
1. Melakukan evaluasi dan pengendalian risiko 1. Evaluating and controlling liquidity risk and
atas posisi risiko likuiditas dan risiko pasar, serta market risk positions, and establishing policies
menetapkan kebijakan dan strategi pengelolaan and strategies for the KB Bank’s Asset and
Asset dan Liabilities Management (ALMA) KB Bank Liability Management (ALMA), including liability
yang diantaranya meliputi manajemen liabilitas, management, liquidity management, liquid
manajemen likuiditas, manajemen aset likuid, asset management, loan management (KYD),
manajemen kredit yang diberikan (KYD), manajemen administrative account management, and hedging
pos administrative, dan strategi lindung nilai; strategies;
2. Melakukan kaji ulang terhadap deviasi antara hasil 2. Reviewing deviations between actual results and
aktual dengan proyeksi anggaran dan rencana the Bank’s budget projections and business plan;
bisnis bank;
3. Melakukan kaji ulang terhadap kebijakan penetapan 3. Reviewing pricing policies for assets and liabilities
harga (pricing) atas aset dan liabilitas maupun fee as well as fee‑based income, and ensuring that
based income serta memastikan kebijakan harga such pricing policies support the Bank’s Asset
tersebut dapat mendukung strategi Asset dan and Liabilities Management (ALMA) strategy and
Liabilities Management (ALMA) dan pengelolaan liquidity management;
likuiditas Bank;
4. Menyampaikan informasi kepada Direksi mengenai 4. Providing information to the Board of Directors
setiap perkembangan kondisi terkini serta regarding current developments and regulatory
perkembangan ketentuan dan peraturan terkait changes that may affect ALMA strategies and
yang mempengaruhi strategi dan kebijakan ALMA; policies;
5. Melakukan evaluasi atas rencana pendanaan 5. Evaluating contingency funding plans;
darurat;
6. Meneruskan kebijakan yang telah ditetapkan 6. Disseminating established policies to the relevant
kepada unit kerja terkait agar dapat dilaksanakan work units to ensure proper implementation; and
dengan sebaik-baiknya;
7. Melakukan evaluasi terhadap kebijakan serta 7. Evaluating ALCO policies and decisions that have
keputusan ALCO yang telah diambil. been made.
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Pelaksanaan Tugas dan Frekuensi Rapat Implementation of Duties and Frequency of
Komite Committee Meetings
Sepanjang 2025, ALCO telah melaksanakan tugasnya Throughout 2025, ALCO carried out its duties by
dengan memberikan rekomendasi kepada Direksi dan providing recommendations to the Board of Directors
telah melaksanakan rapat sebanyak 13 (tiga belas) kali and held 13 (thirteen) meetings conducted offline and
dengan rekapitulasi kehadiran sebagai berikut: virtually with the attendance recap as follows:
Nama Jabatan Jumlah Rapat Kehadiran Persentase
Name Position Number of Meetings Presence Percentage
Ketua
Woo Yeul Lee* 5 1 20,00%
Chairman
Ketua
Kunardy Darma, Lie 3 2 66,67%
Chairman
Wakil Ketua
Jang Hyuk Im 12 12 100,00%
Vice Chairman
Anggota
Robby Mondong 12 11 91,67%
Member
Anggota
Helmi Fahrudin* 12 2 16,67%
Member
Anggota
Henry Sawali 12 9 75,00%
Member
Anggota
Dodi Widjajanto 12 5 41,67%
Member
* Efektif mengundurkan diri sebagai Direktur Utama dan Direktur KB Bank sejak penutupan RUPS Tahunan KB Bank Tahun Buku 2024 tanggal 28 Mei 2025 | Effectively resigned as President
Director and Director of the Company since the closing of the Company’s Annual GMS for the 2024 Fiscal Year dated May 28, 2025.
Komite Pengarah Sistem Teknologi Information Technology Steering
Informasi Committee
Komite Pengarah Teknologi Informasi merupakan The Information Technology (IT) Steering Committee is
komite utama dalam pengelolaan teknologi informasi. the primary committee responsible for the governance
Tugas utamanya adalah memberikan rekomendasi of information technology. Its primary duty is to
dan mendukung Direksi serta Dewan Komisaris provide recommendations and support to the Board of
dalam memantau pelaksanaan kegiatan dan kesiapan Directors and Board of Commissioners in overseeing
infrastruktur teknologi informasi. the implementation of information technology-related
activities and infrastructures.
Pedoman Komite Committee’s Guidelines
KB Bank telah menyusun pedoman kerja untuk KB Bank has established working guidelines for the
Komite Pengarah Teknologi Informasi dalam Pedoman IT Steering Committee under Information Technology
Teknologi Informasi No. 102/K-ITGV/DTI tentang Guideline No. 102/K-ITGV/DTI of 2023 on the
Kebijakan Komite Pengarah Teknologi Informasi tahun Information Technology Steering Committee Policy.
2023. Pedoman ini berisi tentang: The guideline covers:
1. Ketentuan Umum; 1. General Provisions;
2. Ruang Lingkup Pembahasan Komite Pengarah TI; 2. Scope of Discussion of the IT Steering Committee;
3. IT Steering Committee Charter; 3. IT Steering Committee’s Charter;
4. Keanggotaan Komite Pengarah TI; serta 4. Membership of the IT Steering Committee; and
5. Penyelenggaraan Komite Pengarah TI. 5. Administration of the IT Steering Committee.
Struktur Keanggotaan Komite Committee Membership Structure
Keanggotaan Komite Pengarah TI ditunjuk dan diangkat Members of the IT Steering Committee are appointed and
oleh Direksi. Struktur organisasi Komite Pengarah TI designated by the Board of Directors. The organizational
adalah sebagai berikut. structure of the IT Steering Committee is as follows.
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1. Ketua Komite Pengarah TI adalah Direktur yang 1. Chairman of the IT Steering Committee, who is the
membawahi Teknologi informasi. Director in charge of Information Technology.
2. Anggota Komite Pengarah TI: 2. Members of the IT Steering Committee:
a. Direktur yang membawahi Satuan Kerja a. The Director overseeing the Risk Management
Manajemen Risiko; Work Unit;
b. Pejabat tertinggi di bawah Direktur yang b. The highest-ranking officer reporting to the
membawahi Teknologi informasi setingkat Director in charge of Information Technology,
Kepala Divisi; at the Division Head level;
c. Pejabat tertinggi di bawah Direktur yang c. The highest-ranking officer reporting to the
membawahi Layanan selaku pengguna utama Director in charge of Services as the primary
TI setingkat Kepala Divisi; IT user, at the Division Head level;
d. Kepala Divisi Perencanaan Strategis d. The Head of Corporate Strategic Planning
Perusahaan yang bertugas sebagai penyelaras Division, responsible for aligning corporate
strategi dan inisiatif Korporat dengan strategi strategies and initiatives with IT strategies and
dan inisiatif TI; initiatives;
e. Kepala Divisi Perencanaan Keuangan dan e. The Head of Financial Planning and Accounting
Akuntansi yang bertugas melakukan evaluasi Division, responsible for evaluating the Bank’s
anggaran Bank, khususnya atas investasi atau budget, particularly IT investments and
biaya operasional TI; operating expenses;
f. Departemen terkait lainnya dapat menjadi f. Other relevant departments may participate
peserta dalam Komite Pengarah TI dengan in the IT Steering Committee, subject to
mempertimbangkan kelayakannya seperti relevance and appropriateness, such as
keterkaitan dengan materi pembahasan, subject matter experts or parties related to
sebagai narasumber dan sebagainya; serta the agenda items; and
g. Kepala Departemen yang membawahi g. The Head of IT Strategy and Planning
Strategis dan Perencanaan TI yang bertugas Department, responsible for evaluating IT
melakukan evaluasi pengelolaan proyek TI dan project management, who also serves as
Sekretaris Komite Pengarah TI. Secretary of the IT Steering Committee.
Tugas, Wewenang dan Tanggung Jawab Duties, Authorities, and Responsibilities
Secara garis besar, tugas dan tanggung jawab yang In general, the duties and responsibilities of IT Steering
dimiliki oleh Komite Pengarah TI adalah sebagai berikut: Committee are as follows:
1. Memberikan rekomendasi kepada Direksi sebagai 1. Providing recommendations to the Board of
berikut: Directors regarding:
a. Rencana strategis TI (IT Strategic Plan) yang a. An IT Strategic Plan that is in line with the
sesuai dengan rencana strategis kegiatan KB Bank’s Business Plan. In providing such
bisnis KB Bank (Business Plan). Hal-hal recommendations, the following matters must
yang harus diperhatikan dalam memberikan be considered:
rekomendasi dimaksud adalah sebagai berikut:
i. Rencana pelaksanaan (roadmap) untuk i. An implementation roadmap to achieve IT
mencapai kebutuhan TI yang mendukung requirements that support the KB Bank’s
strategi bisnis KB Bank. Roadmap terdiri business strategy. The roadmap includes
dari kondisi saat ini (current state), kondisi the current state, the future state, and the
yang ingin dicapai (future state) serta steps required to achieve the future state;
langkah-langkah yang akan dilakukan
dalam mencapai future state;
ii. Sumber daya yang dibutuhkan; dan ii. Required resources; and
iii. Keuntungan/manfaat yang akan diperoleh iii. Profits/benefits that will be obtained when
saat rencana diterapkan. the roadmap is implemented.
b. Perumusan kebijakan dan prosedur TI yang b. The formulation of key IT policies and
utama seperti kebijakan pengamanan TI dan procedures, including IT security policies and
manajemen risiko terkait penggunaan TI. risk management related to IT utilization.
c. Kesesuaian proyek-proyek TI yang disetujui c. The alignment of approved IT projects with
dengan rencana strategis TI dan corporate the prevailing IT Strategic Plan and Corporate
plan yang berlaku. Plan.
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d. Komite pengarah juga dapat menetapkan d. The Steering Committee may also determine
status prioritas proyek TI yang bersifat kritikal the priority status of critical IT projects
(berdampak signifikan terhadap kegiatan (those that significantly impact the KB Bank’s
operasional KB Bank). operational activities).
e. Kesesuaian TI dengan kebutuhan sistem e. The alignment of IT with management
informasi manajemen yang mendukung information system requirements that support
pengelolaan kegiatan usaha KB Bank. the KB Bank’s business activities.
f. Efektivitas langkah-langkah minimalisasi risiko f. The effectiveness of risk mitigation measures
atas investasi KB Bank pada sektor TI dan related to the KB Bank’s IT investments and
bahwa investasi tersebut memberikan kontribusi assurance that such investments contribute to
terhadap tercapainya tujuan bisnis KB Bank. achieving the KB Bank’s business objectives.
g. Pemantauan atas kinerja TI dan upaya g. Monitoring IT performance and continuous
peningkatannya misalnya dengan mendeteksi improvement efforts, including reviewing IT
keuangan TI dan mengukur efektivitas dan financial performance and measuring the
efisiensi penerapan kebijakan pengamanan TI. effectiveness and efficiency of IT security
policy implementation.
2. Melaksanakan Management Review (Tinjauan 2. Conducting a Management Review of the service
Manajemen) terhadap penyelenggaraan sistem management system annually in March, as well as
manajemen layanan minimal satu tahun sekali pada reviewing other strategic, critical, and urgent IT
setiap bulan Maret serta terhadap hal-hal lain yang operations and infrastructure issues that cannot
bersifat strategis, kritikal, dan mendesak terkait be resolved by the IT Support Committee.
kegiatan penyelenggaraan dan infrastruktur TI yang
tidak dapat diselesaikan melalui Komite Support TI.
3. Komite Pengarah TI dapat memerintahkan 3. Instructing the IT Support Committee to hold
Komite Support TI untuk melakukan rapat komite meetings for technical matters requiring prompt
apabila terdapat hal-hal teknis yang harus segera resolution and/or to provide input to the IT Steering
diselesaikan dan/atau menjadi bahan masukan bagi Committee in formulating recommendations to the
Komite Pengarah TI dalam membuat rekomendasi Board of Directors.
kepada Direksi.
Pelaksanaan Tugas dan Frekuensi Rapat Implementation of Duties and Frequency of
Komite Committee Meetings
Pelaksanaan tugas Komite Pengarah Teknologi The duties of the Information Technology Steering
Informasi dilakukan sesuai dengan ketentuan yang Committee are carried out in accordance with
berlaku yaitu dilakukan sekurang kurangnya 2 (dua) kali applicable regulations, namely at least twice a year
dalam 1 (satu) tahun dan/atau apabila terdapat sesuatu and/or whenever urgent matters arise that require
hal yang mendesak dan harus segera diputuskan dalam immediate decision by the IT Steering Committee.
Komite Pengarah TI.
Komite pengarah TI memiliki tugas dan tanggung The IT Steering Committee has duties and responsibilities
jawab untuk memberikan rekomendasi kepada Direksi to provide recommendations to the Board of Directors
terkait implementasi rencana strategis, penyesuaian regarding the implementation of the strategic plan,
kebijakan TI, proyek strategis TI dan evaluasi kinerja make adjustments to IT policies, implement strategic
TI dalam agenda Manajemen Review. Berdasarkan IT projects, and conduct IT performance evaluation
hal tersebut, peran serta Komite Pengarah Teknologi within the Management Review agenda. Accordingly,
Informasi adalah memastikan bahwa implementasi the IT Steering Committee’s role is to ensure that IT
TI sesuai dengan tujuan KB Bank dalam pencapaian implementation aligns with the KB Bank’s objectives in
tujuan bisnis. achieving its business goals.
Pada tahun 2025, Komite Pengarah Teknologi Informasi In 2025, the IT Steering Committee performed its
telah melaksanakan tugasnya 12 (dua belas) kali dalam duties 12 (twelve) times within one year and issued
1 (satu) tahun dengan beberapa rekomendasi mengenai several recommendations regarding IT support within
dukungan TI di KB Bank. the KB Bank.
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Komite Kredit Credit Committee
Lembaga Komite Kredit adalah suatu lembaga yang The Credit Committee is an institution tasked with
mempunyai tugas mengevaluasi, mempertimbangkan evaluating, considering, and authorizing decisions
dan berwenang memberikan keputusan (persetujuan atau (approval or rejection) on credit applications submitted
penolakan) atas permohonan Kredit yang diajukan oleh by (prospective) debtors to the Bank, taking into
(calon) Debitur kepada Bank, dengan memperhatikan account the Bank’s business development without
perkembangan Bisnis Bank tanpa meninggalkan prinsip compromising the principle of prudence. The Credit
kehati-hatian. Komite Kredit dapat dilakukan secara: Committee may be conducted in the following ways:
1. Meeting; dan 1. Meetings; and
2. Circulate. 2. Circulations.
Dalam hal pelaksanaan proses persetujuan/penolakan The process of approving or rejecting credit facilities
pemberian Kredit KB Bank dilaksanakan dalam Lembaga at KB Bank is carried out through the Credit Committee
Komite Kredit sesuai segmennya yang terdiri dari: according to business segments, consisting of:
1. Kredit Corporate & Korean Link; 1. Corporate & Korean Link Credit;
2. Kredit Komersial; 2. Commercial Credit;
3. Kredit SME; 3. SME Credit;
4. Financial Institution (FI); 4. Financial Institutions (FI);
5. Limit Supply Chain Finance; 5. Supply Chain Finance Limits;
6. Kredit yang dikelola Special Asset Management 6. Credit managed by Special Asset Management
(SAM); serta (SAM); and
7. Perkreditan Lainnya. 7. Other lending facilities.
Pedoman Komite Committee’s Guidelines
Komite Kredit KB Bank memiliki Pedoman yang KB Bank’s Credit Committee operates under Guidelines
disahkan melalui Kebijakan No. SK 032 Versi 3.0 Tahun ratified through Policy No. SK 032 Version 3.0 of 2024
2024 Tentang Kelembagaan dan Kewenangan Komite on the Institution and Authority of the Credit Committee
Kredit PT Bank KB Bukopin Tbk. of PT Bank KB Bukopin Tbk.
Tugas dan Tanggung Jawab Komite Kredit Duties and Responsibilities of the Credit
Committee
1. Lembaga komite Kredit memiliki tugas antara lain: 1. The duties of the Credit Committee are as follows:
a. Memutus pemberian Kredit (baru, tambahan, a. Deciding on the provision of Credit (new,
penurunan, perubahan syarat dan atau additional, reduction, change of terms and/
perpanjangan) yang dikelola oleh Business Unit or extension) managed by the Business Unit
sesuai limit kewenangan, termasuk penetapan/ according to the authority limit, including the
perubahan struktur Kredit dalam kategori Non- determination/change of Credit structure
Restruktur, Struktur Kredit termasuk namun in the Non-Restructure category, Credit
tidak terbatas pada limit Kredit, tujuan/obyek Structure including but not limited to Credit
pembiayaan, jenis Kredit, sifat Kredit, jangka limit, purpose/object of financing, type of
waktu Kredit, porsi pembiayaan, syarat Kredit/ Credit, nature of Credit, Credit term, portion
covenant, dan agunan; serta of financing, Credit terms/covenant, and
collateral; and
b. Memutus tindakan yang diambil Bank b. Deciding on actions taken by the Bank in
dalam rangka perbaikan, penyehatan, dan the context of credit repair, recovery, and
penyelesaian kredit baik itu perbaikan, settlement, both credit repair, recovery, and
penyehatan dan penyelesaian kredit yang settlement that are still under the management
masih dalam pengelolaan bisnis unit maupun of the business unit and credit repair, recovery,
perbaikan, penyehatan atau penyelesaian or settlement managed by the business unit or
kredit yang dikelola oleh Bisnis Unit atau Special Asset Management (SAM).
Special Asset Management (SAM).
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Dalam hal pemberian keputusan Kredit, lembaga In terms of granting Credit decisions, the Credit
komite Kredit paling sedikit harus memenuhi hal- committee institution must at least fulfill the
hal sebagai berikut: following matters:
a. Memberikan persetujuan atau penolakan a. Provide approval or rejection of Credit or
Kredit atau Pembiayaan sesuai dengan batas Financing according to the authority limit or
wewenang atau jenis Kredit atau Pembiayaan type of Credit or Financing determined by the
yang ditetapkan oleh direksi; board of directors;
b. Melakukan koordinasi dengan Komite b. Coordinate with the Assets and Liabilities
Manajemen Aset dan Liabilitas (ALCO) dalam Management Committee (ALCO) in the aspect
aspek pendanaan Kredit atau Pembiayaan. of Credit or Financing funding. In the event
Dalam hal ALCO belum ada, Komite Kredit harus that ALCO does not yet exist, the Credit
melakukan evaluasi atas aspek pendanaan Committee must evaluate the funding aspects
Kredit atau Pembiayaan tersebut dan secara of the Credit or Financing and periodically
berkala melaporkan secara tertulis kepada report in writing to the Board of Directors;
Direksi; serta and
c. Bila diperlukan dapat melakukan koordinasi c. If necessary, it can coordinate with units/
dengan unit/fungsi di dalam Bank yang terkait functions within the Bank related to its
dengan kompetensinya. competence.
2. Tanggung jawab Lembaga Komite Kredit paling 2. The responsibilities of the Credit Committee shall
sedikit meliputi: include at least the following:
a. Melaksanakan tugas terutama dalam proses a. Performing its duties, particularly in the credit
pemberian persetujuan Kredit berdasarkan approval process, honestly, objectively,
kompetensinya secara jujur, objektif, cermat, prudently, and thoroughly;
serta seksama;
b. Menolak permintaan dan/atau pengaruh pihak b. Rejecting any request and/or influence from
yang berkepentingan dengan pemohon Kredit interested parties with Credit applicants to
untuk memberikan persetujuan Kredit atau grant Credit or Financing approval that is
Pembiayaan yang hanya bersifat formalitas; merely a formality;
c. Memastikan bahwa setiap Kredit yang c. Ensuring that every credit facility granted
diberikan telah memenuhi ketentuan complies with banking regulations and sound
perbankan dan sesuai dengan asas- asas lending principles;
perkreditan yang sehat;
d. Anggota Komite Kredit bertanggung jawab d. Members of the Credit Committee are
atas kualitas kelayakan Kredit pada saat responsible for the credit quality assessment
permohonan Kredit tersebut diputuskan; serta at the time the credit decision is made; and
e. Memastikan bahwa pelaksanaan pemberian e. Ensuring that credit approval processes
Kredit telah sesuai dengan KPB dan Pedoman comply with KPB and Credit or Financing
Pelaksanaan Kredit atau Pembiayaan. Implementation Guidelines.
Dalam mengambil keputusan terhadap kelayakan Decisions regarding creditworthiness must be
Kredit harus didasari oleh prinsip: based on the following principles:
a. Integritas & Kejujuran; a. Integrity & Honesty;
b. Profesionalisme; b. Professionalism;
c. Kompetensi; c. Competence;
d. Independensi; d. Independence;
e. Obyektifitas; e. Objectivity;
f. Asas kehati-hatian Bank (prudential Banking); f. Prudential Banking Principles; and
serta
g. Ketentuan Persyaratan Kredit yang sehat dan g. Compliance with Sound Credit Requirements
ketentuan Operasional Bank. and the Bank’s Operational Requirements.
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Keanggotaan Lembaga Komite Kredit Credit Committee Membership
Keanggotaan lembaga Komite Kredit dapat ditunjuk, Membership of the Credit Committee may be designated,
diangkat atau diubah oleh Direksi berdasarkan surat appointed, or changed by the Board of Directors based on
Keputusan Direksi. Pejabat/Jabatan yang disebutkan a Board of Directors’ Decision Letter. Officials/Positions
dalam Surat Keputusan Direksi, tidak perlu mengajukan mentioned in the Board of Directors’ Decision Letter do
permohonan untuk menjadi anggota Komite Kredit not need to submit an application to become members
dengan atau tanpa kewenangan memutus Komite. of the Credit Committee with or without the authority to
make decisions on the Committee.
Jenis Lembaga Komite Kredit Types of Credit Committee
Dalam lembaga komite Kredit terdiri atas beberapa Within the Credit Committee structure, there are
jenis komite sesuai dengan fungsinya, yaitu: several types of committees based on their respective
functions, as follows:
1. Komite Kredit untuk Kredit Baru atau Eksisting 1. Credit Committee for New or Existing Credit
Berfungsi mengevaluasi, mempertimbangkan dan This committee functions to evaluate, consider,
berwenang memutuskan kelayakan permohonan and has the authority to approve the feasibility
Kredit serta persyaratan Kredit yang diajukan of loan applications and the related loan terms
pada saat Komite Kredit atas Proposal Kredit atau submitted to the Credit Committee in connection
permohonan Kredit atau Aplikasi permohonan with credit proposals or applications for new loans,
Kredit baru, tambahan dan atau perpanjangan additional facilities, and/or extensions, including
antara lain seperti (penetapan, pengaturan, but not limited to determinations, arrangements,
perubahan, penghapusan, pembebasan). amendments, cancellations, and waivers.
2. Komite Rescheduling & Restruktur (R&R) dan 2. Rescheduling & Restructuring (R&R) Committee
Komite Restrukturisasi Kredit: and Credit Restructuring Committee:
a. Komite Reschedule and Restructure (R&R) a. The Rescheduling & Restructuring (R&R)
memiliki fungsi dalam rangka upaya yang Committee functions as part of the Bank’s
dilakukan bank untuk melakukan perbaikan efforts to improve its lending activities or to
dalam kegiatan perkreditan atau membantu assist debtors with good performance who are
Debitur yang performanya baik namun potentially exposed to non-performing loans,
berpotensi terekspos Kredit bermasalah with the objective of enabling such debtors to
dengan tujuan debitur tersebut dapat maintain their sound performance.
mempertahankan performa baiknya.
b. Komite Restrukturisasi Kredit Memiliki fungsi b. The Credit Restructuring Committee functions
untuk pengambilan keputusan dalam rangka to make decisions in the context of loan
penyehatan Kredit untuk semua segmen rehabilitation across all segments, including
dalam hal mengevaluasi, mempertimbangkan evaluating, considering, and having the
dan berwenang memutuskan kelayakan authority to approve the feasibility of credit
permohonan Restrukturisasi Kredit yang restructuring applications submitted for
diajukan atas Portofolio Debitur yang dikelola debtor portfolios managed by Business Units
oleh Unit Bisnis atau portofolio yang dikelola or portfolios managed by SAM function, as
oleh fungsi SAM yang akan diatur lebih lanjut further stipulated in the policy appendix.
di dalam lampiran kebijakan.
3. Komite Restrukturisasi & Settlement (R&S) dan 3. Restructuring & Settlement (R&S) Committee and
Komite Penyelesaian Kredit Bermasalah: Non-Performing Loan Settlement Committee:
a. Komite Restrukturisasi & Settlement (R&S) a. The Restructuring & Settlement (R&S)
Memiliki fungsi untuk pengambilan keputusan Committee functions to make decisions
dalam rangka Restrukturisasi/Penyelesaian regarding loan restructuring/settlement for
Kredit dengan DPD ≤ 90 hari (belum dilakukan loans with DPD ≤ 90 days (not yet transferred
BAST kepada SAM) atau pengambilan to SAM through BAST), or to make decisions
keputusan atas Debitur yang sudah tidak lagi on debtors who no longer have business
memiliki prospek usaha untuk selanjutnya prospects and are to be transferred to SAM for
diputuskan dikelola oleh SAM dan nantinya further management. SAM will subsequently
SAM akan mengambil langkah-langkah take appropriate actions to handle Non-
penanganan Kredit bermasalah sesuai dengan Performing Loans in accordance with
ketentuan yang berlaku. applicable regulations.
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b. Komite Penyelesaian Kredit berfungsi untuk b. The Non-Performing Loans Settlement
pengambilan keputusan dalam rangka Committee functions to make decisions
penyelesaian kredit bermasalah dalam regarding the settlement of Non-Performing
hal mengevaluasi, mempertimbangkan Loans, including evaluating, considering, and
dan berwenang memutuskan kelayakan having the authority to approve the feasibility
permohonan penyelesaian kredit bermasalah of Non-Performing Loans settlement proposals
yang diajukan atas portofolio yang dikelola submitted for portfolios managed by SAM or
oleh SAM atau portofolio yang dikelola oleh SAM Retail functions, as further stipulated in
fungsi SAM Retail yang akan diatur lebih lanjut the policy appendix.
di dalam lampiran kebijakan.
c. Pengambilan keputusan Komite Restructure c. Decisions made by the Restructuring &
& Settlement (R&S) dan Komite Penyelesaian Settlement (R&S) Committee and the Non-
Kredit tersebut antara lain: Performing Loans Settlement Committee
include, among others:
i. Penetapan eksekusi atau likuidasi agunan i. Determination of execution or liquidation
Kredit; of loan collateral;
ii. Penetapan agunan Kredit menjadi AYDA; ii. Designation of collateral as Foreclosed
Assets (AYDA);
iii. Persetujuan penebusan/penjualan agunan; iii. Approval of redemption/sale of collateral;
iv. Pemutusan Subrogasi Kredit bermasalah; iv. Termination of subrogation of non-
performing loans;
v. Penetapan cessie; v. Determination of cessie;
vi. penyelesaian Kredit melalui jalur hukum; vi. Loan settlement through legal
proceedings;
vii. Persetujuan penggunaan jasa pihak vii. Approval of the engagement of third-
ketiga; party services;
viii. Hapus Buku Kredit bermasalah; viii. Write-off of Non-Performing Loans;
ix. Hapus Tagih Kredit bermasalah; serta ix. Charge-off of Non-Performing Loans; and
x. Keputusan lainnya terkait penyelesaian x. Other decisions related to the settlement
Kredit bermasalah. of Non-Performing Loans.
4. Komite Financial Institutions 4. Financial Institutions Committee
Komite Financial Institutions (FI) adalah Lembaga The Financial Institutions (FI) Committee is a
komite berfungsi untuk pengambilan keputusan committee that functions to make decisions
terkait fasilitas Money Market (MM), Foreign regarding Money Market (MM), Foreign Exchange
Exchange (FX), Trade Finance (TF), Securities (FX), Trade Finance (TF), and Securities (Sec)
(Sec) serta perubahan-perubahannya kepada facilities, including any amendments, for
counterparties/Correspondent Bank/Financial Counterparties, Correspondent Banks, Financial
Institutions/Corporate. Mempertimbangkan dan Institutions, and Corporations. The committee
berwenang memutuskan kelayakan permohonan evaluates, considers, and has the authority to
yang diajukan presenter komite Financial approve proposals submitted by the presenter to
Institutions atas: the Financial Institutions Committee concerning:
a. Penetapan Line Money Market; a. Determination of Money Market Lines;
b. Persetujuan Depository Correspondent/Non- b. Approval of Depository/Non-Depository
Depository Correspondent; Correspondents;
c. Penetapan Line Foreign Exchange (FX); c. Determination of Foreign Exchange (FX) lines;
d. Penetapan Line Trade Finance; d. Determination of Trade Finance Lines;
e. Penetapan Line Trade Securities; e. Determination of Trade Securities Lines;
f. Penetapan Line perusahaan Asuransi/ f. Determination of Insurance/Guarantee
Penjaminan; company Lines;
g. Penetapan Line Korporasi; serta g. Determination of Corporate Lines; and
h. Keputusan lainnya terkait International h. Other decisions related to International
Banking, Treasury dan Counterparty Risk. Banking, Treasury, and Counterparty Risk.
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5. Komite Limit Supply Chain Finance 5. Supply Chain Finance Limit Committee
Komite Supply Chain Finance (SCF) adalah The Supply Chain Finance (SCF) Committee is
Lembaga komite yang berfungsi untuk pengambilan a committee that functions to make decisions
keputusan terkait penetapan Limit Payung dan limit related to the establishment of umbrella limits and
Kredit atas fasilitas SCF, antara lain namun tidak credit limits for SCF facilities, including but not
terbatas pada produk Dealer Financing, Distributor limited to Dealer Financing, Distributor Financing,
Financing dan Vendor Financing serta perubahan- and Vendor Financing products, as well as any
perubahannya kepada (calon) Principal/Anchor amendments, for (prospective) Principals/Anchors
ataupun (calon) Debitur. Komite ini bertugas and/or (prospective) Debtors. This committee is
untuk mengevaluasi, mempertimbangkan dan responsible for evaluating, considering, and having
berwenang memberikan keputusan (persetujuan the authority to approve or reject applications for
atau penolakan) atas permohonan penetapan atau the establishment or review of umbrella limits
peninjauan kembali limit payung yang diajukan submitted by (prospective) Principals/Anchors, or
oleh (calon) Principal/Anchor atau limit kredit yang credit limits submitted by (prospective) Debtors
diajukan (calon) Debitur dari Corporate, Korean from the Corporate, Korean Link, Commercial,
Link, Commercial & SME, dengan memperhatikan and SME segments, while taking into account the
perkembangan Bisnis Bank tanpa meninggalkan Bank’s business development without disregarding
prinsip kehati-hatian. the principles of prudent in banking.
6. Komite Penjualan AYDA 6. AYDA Sales Committee
Memiliki fungsi untuk pengambilan keputusan This committee functions to make decisions
dalam rangka penjualan Agunan Yang Diambil regarding the sales of Foreclosed Assets (AYDA)
Alih (AYDA) dalam hal mempertimbangkan dan in terms of making consideration and having the
berwenang memutuskan kelayakan penjualan authority to approve the feasibility of AYDA sales
AYDA yang dikelola oleh fungsi SAM AYDA/Write- managed by the SAM AYDA/Write-off Assets
off assets Sales yang akan diatur pada lampiran Sales function, as further stipulated in the policy
kebijakan. appendix.
7. Komite Penyelesaian Hapus Buku 7. Written-Off Settlement Committee
Memiliki fungsi untuk pengambilan Keputusan This committee functions to make decisions related
penyelesaian dalam hal mengevaluasi, to settlement, including evaluating, considering,
mempertimbangkan dan berwenang memutuskan and having the authority to approve proposals for
kelayakan permohonan Hapus Buku atas portofolio the settlement of written-off loans within portfolios
yang telah/dalam pengelolaan fungsi Special Asset that have been or are under the management of the
Management dengan status Hapus Buku sesuai Special Asset Management function with Written-
dengan kebijakan yang berlaku yang akan diatur Off status, in accordance with applicable policies as
pada lampiran kebijakan. further stipulated in the policy appendix.
8. Komite Hapus Buku 8. Write-Off Committee
Memiliki fungsi untuk pengambilan Keputusan This committee functions to make decisions to
melakukan penyelesaian kredit bermasalah melalui resolve non-performing loans through write-off
Hapus Buku tanpa menghapus Hak Tagih Bank without eliminating the Bank’s right to collect from
kepada debitur atas portofolio yang telah/dalam the debtor, for portfolios that have been/are under
pengelolaan fungsi Special Asset Management the management of the Special Asset Management
dengan status Hapus Buku sesuai dengan function with written-off status, in accordance
kebijakan yang berlaku yang akan diatur pada with applicable policies as further stipulated in the
lampiran kebijakan policy appendix.
9. Komite Limit Lelang SAM 9. SAM Auction Limit Committee
Memiliki fungsi untuk pengambilan keputusan This committee functions to make decisions related
dalam rangka pelaksanaan lelang dalam hal to auction implementation, including evaluating,
mengevaluasi, mempertimbangkan dan berwenang considering, and having the authority to determine
memutuskan kelayakan penetapan limit lelang, auction limit values, approving auction prices/re-
penetapan persetujuan harga lelang/lelang auction prices of loan collateral for assets that have
ulang agunan Kredit atas aset yang telah/dalam been/are under the management of the Special
pengelolaan fungsi Special Asset Management Asset Management function, in accordance with
sesuai dengan kebijakan yang berlaku yang akan applicable policies as further stipulated in the
diatur pada lampiran kebijakan. policy appendix.
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Struktur Keanggotaan Komite Committee Membership Structure
Berdasarkan Kebijakan Kelembagaan Komite Kredit, Pursuant to the Credit Committee Institutional Policy,
berikut disampaikan struktur Komite Kredit untuk the structure of the Credit Committee for Corporate
Kredit Corporate & Korean Link, Commercial, SME, & Korean Link, Commercial, SME, Retail, Financial
Retail, Financial Institution (FI) & Supply Chain Finance Institution (FI), & Supply Chain Finance facilities is as
sebagai berikut: follows:
1. Dewan Komisaris berfungsi khusus untuk 1. The Board of Commissioners functions specifically
memberikan persetujuan atas seluruh pengajuan to grant approval for all credit proposals, including
Kredit termasuk restrukturisasi dan penyelesaian restructuring and settlement of non-performing
Kredit bermasalah atas fasilitas milik pihak terkait loans, for facilities extended to related parties of
PT Bank KB Indonesia Tbk; PT Bank KB Indonesia Tbk;
2. Komite Executive Credit adalah komite Kredit 2. The Executive Credit Committee is the highest-
tingkatan tertinggi yang menyertakan Dewan level credit committee, comprising members of the
Direksi dan pejabat di executive level, dimana komite Board of Directors and executive-level officers,
tersebut umumnya diadakan untuk pelaksanaan where this committee is generally convened to
Komite Restrukturisasi dan Penyelesaian Kredit operate Restructuring and Non-Performing Loan
Bermasalah untuk Kredit yang sebelumnya diputus Settlement Committees for Loans that were
oleh komite tingkat A; previously approved by the A-Level Committee;
3. Komite Tingkat Kategori A1 berfungsi sebagai 3. The A1-Level Committee serves as the credit
pengambilan keputusan Kredit untuk Corporate decision-making for the Corporate & Koran Link and
& Korean Link dan Komersial, termasuk komite Commercial segment, including the Restructuring
restrukturisasi dan Penyelesaian Kredit and Non-Performing Loan Settlement Committees.
Bermasalah, dimana komite tingkat A1 berperan The A1-Level Committee has the authority to
untuk memberikan keputusan Kredit untuk limit approve credit limits above those delegated to the
diatas Komite tingkat A; A-Level Committee;
4. Komite Tingkat Kategori A berfungsi sebagai 4. The A-Level Committee serves as the credit
pengambilan keputusan Kredit untuk segmen decision-making for the Corporate & Korean
Corporate & Korean Link, Komersial, SME & Retail, Link, Commercial, SME, and Retail segments,
termasuk komite restrukturisasi, Penyelesaian including the Restructuring, Non-Performing
Kredit Bermasalah & WO dan Penjualan AYDA, Loan Settlement, Write-Off (WO), and AYDA Sales
dimana komite tingkat A berperan untuk Committees, where the A-Level Committee has
memberikan keputusan Kredit untuk limit diatas the authority to approve credit limits above those
Komite tingkat B; delegated to the B-Level Committee;
5. Komite Tingkat Kategori B berfungsi sebagai 5. The B-Level Committee serves as the credit
pengambilan keputusan Kredit untuk segmen decision-making for the Corporate & Korean
Corporate & Korean Link, Komersial, SME & Retail, Link, Commercial, SME, and Retail segments,
termasuk komite restrukturisasi, Penyelesaian including the Restructuring, Non-Performing
Kredit Bermasalah & WO dan Penjualan AYDA, Loan Settlement, Write-Off (WO), and AYDA Sales
dimana komite tingkat B berperan untuk Committees, where the B-Level Committee has
memberikan keputusan Kredit untuk limit diatas the authority to approve credit limits above those
Komite tingkat C; delegated to the C-Level Committee;
6. Komite Tingkat Kategori C berfungsi sebagai 6. The C-Level Committee functions as a credit
pengambilan keputusan Kredit untuk segmen decision-making for the Corporate & Korean Link,
Corporate & Korean Link, Komersial, SME & Retail, Commercial, SME, and Retail segments, including
termasuk komite restrukturisasi, Penyelesaian the Restructuring, Non-Performing Loan Settlement,
Kredit Bermasalah & WO dan Penjualan AYDA Write-Off (WO), and AYDA Sales Committees, in
sesuai dengan tingkatan limitasi dan kewenangan accordance with the limits and authorities stipulated
yang diatur dalam pedoman komite kredit; in the Credit Committee guidelines;
7. Komite Tingkat Kategori D berfungsi sebagai 7. The D-Level Committee serves as the credit
pengambilan keputusan Kredit untuk segmen decision-making for the Retail segment, including
Retail, termasuk komite restrukturisasi dan the Restructuring and Non-Performing Loan
Penyelesaian Kredit Bermasalah & WO dimana Settlement & Write-Off (WO) Committees, where
komite tingkat D berperan untuk memberikan the D-Level Committee has the authority to
keputusan Kredit untuk limit diatas Komite tingkat approve credit limits above those delegated to the
E; serta E-Level Committee;
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8. Komite Tingkat Kategori E berfungsi sebagai 8. The E-Level Committee functions as the credit
pengambilan keputusan Kredit untuk segmen decision-making body for the Retail segment,
Retail, termasuk komite restrukturisasi dan including the restructuring and Non-Performing
Penyelesaian Kredit Bermasalah & WO sesuai Loan Settlement & WO Committees, in accordance
dengan tingkatan limitasi dan kewenangan yang with the limits and authorities stipulated in the
diatur dalam pedoman ini. guidelines.
Pelaksanaan Tugas dan Frekuensi Rapat Implementation of Duties and Frequency of
Komite Committee Meetings
Selama tahun 2025, Komite Kredit secara tatap muka Throughout 2025, in-person Credit Committee
dilakukan dengan jadwal 2 (dua) kali seminggu setiap meetings were held twice a week, every Monday and
hari Senin dan Kamis, sedangkan untuk komite secara Thursday, meanwhile, the Committee Circulations
sirkulasi dilakukan setiap hari kerja dan pada jam were conducted on each business day during working
kerja komite terlaksana yang meliputi komite baru/ hours. These meetings covered new credit proposals,
perpanjangan/modifikasi/Top Up serta restruktur dan extensions, modifications, top-ups, as well as credit
penyelesaian kredit. restructuring and settlement.
Komite Kebijakan Perkreditan Credit Policy Committee
Komite Kebijakan Perkreditan dibentuk sebagai upaya The Credit Policy Committee was established as an
pengendalian risiko kredit Bank secara konsekuen dan effort to consistently and consistently control the Bank’s
konsisten dibutuhkan kesamaan, keseragaman, dan credit risk. Uniformity, uniformity, and consistency
konsistensi dalam kebijakan pemberian kredit. Selain in credit granting policies are required. Furthermore,
itu, juga dibutuhkan standar pengawasan internal pada internal oversight standards are required at all stages
semua tahapan proses perkreditan agar seluruh risiko of the credit process to ensure that all credit risks are
dari pemberian kredit dapat dikelola dengan baik. managed effectively.
Pedoman Komite Committee Guidelines
KB Bank telah menyusun pedoman kerja untuk Komite KB Bank has established working guidelines for the
Kebijakan Perkreditan, di mana secara prinsip di atur Credit Policy Committee, which are principally regulated
dalam Kebijakan tentang Perkreditan No. 376 Versi 2.0 under Credit Policy No. 376 Version 2.0 of 2025, while
tahun 2025 serta untuk pedoman teknis diatur secara the technical guidelines are stipulated separately. The
tersendiri. Kebijakan ini berisi tentang: policy covers the following:
1. Pendahuluan; 1. Introduction;
2. Struktur Organisasi dan Tanggung Jawab; 2. Organizational Structure and Responsibilities;
3. Kebijakan Pokok Perkreditan; 3. Principal Credit Policies;
4. Prinsip Kehati-hatian dalam Perkreditan; 4. Prudential Principles in Credit;
5. Manajemen Risiko Kredit; 5. Credit Risk Management;
6. Penanganan Kredit Bermasalah; 6. Handling of Non-Performing Loans;
7. Sistem Pengendalian Internal Perkreditan; 7. Internal Credit Control System;
8. Dokumentasi dan Administrasi; serta 8. Documentation and Administration; and
9. Penutup. 9. Closing.
Struktur Keanggotaan Komite Committee Membership Structure
1. Ketua : Direktur Utama 1. Chair: President Director
2. Anggota, paling sedikit terdiri dari: 2. Members shall consist of at least:
• Direktur Kredit atau Pembiayaan; • Director of Credit or Financing;
• Pimpinan Satuan Kerja bidang operasional • Head of Operational Work Unit related to credit
yang terkait dengan perkreditan atau or financing; and
pembiayaan; dan
• Pimpinan Satuan Kerja Audit Intern (SKAI). • Head of Internal Audit Work Unit (SKAI).
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Dalam hal Direktur Utama tidak dapat mengetuai KKP, If the President Director is unable to chair the KKP,
dapat ditunjuk salah seorang anggota Direksi lain another member of the Board of Directors may
dengan persetujuan Dewan Komisaris. be appointed with the approval of the Board of
Commissioners.
Fungsi Komite Kebijakan Perkreditan Functions of the Credit Policy Committee
1. Memberikan masukan kepada Direksi dalam 1. Providing input to the Board of Directors in
penyusunan Kebijakan Perkreditan Bank (KPB) preparing Credit Policy Bank (KPB), particularly
terutama yang berkaitan dengan perumusan regarding formulation of prudential principles in
prinsip kehati-hatian dalam perkreditan. credit.
2. Mengawasi agar KPB dapat diterapkan dan 2. Overseeing the consistent and effective
dilaksanakan secara kosekuen dan konsisten serta implementation of KPB and formulating an
merumuskan action plan apabila terdapat hambatan action plan if obstacles or constraints arise in
atau kendala dalam penerapan KPB. Selanjutnya its implementation. KKP also conducts periodic
KKP juga melakukan kajian berkala terhadap KPB reviews of KPB and advises the Board of Directors
dan memberikan saran kepada Direksi apabila if changes or improvements are necessary; and
diperlukan perubahan atau perbaikan KPB; dan
3. Memantau dan mengevaluasi: 3. Monitoring and evaluating:
a. Perkembangan dan kualitas portofolio a. The development and quality of overall credit
perkreditan secara keseluruhan; portfolio;
b. Kebenaran pelaksanaan kewenangan b. The accuracy of exercise of authority to
memutus Kredit; approve credit;
c. Kebenaran proses pemberian, perkembangan c. Accuracy of loan disbursement process,
dan kualitas kredit yang diberikan kepada development, and quality of loans granted to
pihak yang terkait dengan Bank dan debitur parties related to the Bank and certain major
terbesar tertentu; debtors;
d. Kebenaran pelaksanaan ketentuan BMPK; d. Accuracy of implementation of the provisions;
e. Memastikan ketaatan terhadap ketentuan e. Ensuring compliance with laws and other
perundang-undangan dan peraturan lainnya regulations in the implementation of loan
dalam pelaksanaan pemberian Kredit; disbursement;
f. Penyelesaian Kredit bermasalah sesuai f. Settlement of non-performing loans following
dengan yang ditetapkan dalam KPB; the provisions stipulated in KPB;
g. Upaya Bank dalam memenuhi kecukupan g. The Bank’s efforts to ensure adequate
jumlah penyisihan penghapusan Kredit provision for loan losses (Allowance for
(Cadangan Kerugian Penurunan Nilai). Impairment Losses).
Tanggung Jawab Komite Kebijakan Responsibilities of the Credit Policy
Perkreditan Committee
Tanggung Jawab Komite Kebijakan Perkreditan adalah The responsibilities of the Credit Policy Committee are
sebagai berikut: as follows:
1. Menyampaikan laporan tertulis secara berkala 1. Submitting periodic written reports to the
kepada Direksi dengan tembusan kepada Dewan Board of Directors, with a copy to the Board of
Komisaris, mengenai: Commissioners, regarding:
a. Hasil pengawasan atas penerapan dan a. Supervision results of the implementation and
pelaksanaan KPB; execution of KPB;
b. Hasil pemantauan dan evaluasi mengenai b. Monitoring and evaluation results on matters
hal-hal yang dimaksud dalam poin d angka 3) referred to in point d (3) above.
diatas.
2. Memberikan saran langkah-langkah perbaikan 2. Providing recommendations for corrective
kepada Direksi dengan tembusan kepada Dewan measures to the Board of Directors, with a copy to
Komisaris mengenai laporan tertulis secara berkala the Board of Commissioners regarding the periodic
kepada Direksi. written reports to the Board of Directors.
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Pelaksanaan Tugas dan Frekuensi Rapat Implementation of Duties and Meeting
Frequency
Sepanjang tahun buku 2025, Komite Kebijakan Perkreditan Throughout the 2025 financial year, the Credit Policy
telah melaksanakan 1 (satu) kali kegiatan dalam rangka Committee held one meeting in carrying out its function
menjalankan fungsi pembahasan dan pemberian of discussing and providing recommendations,
rekomendasi terutama dalam penyusunan Kebijakan particularly in the formulation of KB Bank’s Credit
tentang Perkreditan KB Bank yang berkaitan dengan Policy related to the implementation of prudent lending
perumusan prinsip kehati-hatian dalam perkreditan. principles.
Komite Kredit Retail Retail Credit Committee
Komite Kredit Ritel dibentuk sebagai bentuk penerapan The Retail Credit Committee was established to
Manajemen Risiko serta tata kelola yang baik khususnya implement Risk Management and good governance,
dalam pelaksanaan pengambilan keputusan kredit dan particularly in credit decision-making and to improve
dalam rangka peningkatan efektivitas proses Kredit yang the effectiveness of credit process, while adhering
tetap mengacu kepada prinsip prudential banking dan to prudential banking principles and sound credit or
asas perkreditan atau pembiayaan yang sehat. Hal ini juga financing principles. This also aligns with Financial
selaras dengan ketentuan Otoritas Jasa Keuangan yang Services Authority Regulation No. 42/POJK.03/2017,
tertuang dalam Peraturan Otoritas Jasa Keuangan No. 42/ Article 3 (three), Paragraph 3 (three), dated July 12,
POJK.03/2017 Pasal 3 (tiga), Ayat 3 (tiga) tanggal 12 Juli 2017, on the Obligation to Prepare and Implement Bank
2017, tentang Kewajiban Penyusunan dan Pelaksanaan Credit or Financing Policies for Commercial Banks.
Kebijakan Perkreditan Atau Pembiayaan Bank Bagi Bank Banks are required to have a written credit policy
Umum, ditetapkan bahwa Bank wajib memiliki kebijakan that includes and regulates key matters, including the
Perkreditan secara tertulis yang memuat serta mengatur Credit or Financing Approval Policy.
hal pokok diantaranya tentang Kebijakan Persetujuan
Kredit atau Pembiayaan.
Pedoman Komite Committee Guidelines
KB Bank telah menyusun pedoman kerja untuk Komite KB Bank has developed work guidelines for the Retail
Kredit Ritel dalam Kebijakan tentang Kelembagaan Credit Committee in its Policy on the Institutional
Dan Kewenangan Komite Kredit Retail Versi 2.0 No. Structure and Authority of the Retail Credit Committee,
257 tanggal 28 April 2025. Kebijakan tersebut berisi Version 2.0 No. 257, dated April 28, 2025. The policy
tentang: contains:
1. Pendahuluan; 1. Introduction;
2. Ketentuan Umum; 2. General Provisions;
3. Keanggotaan Lembaga Komite Kredit; 3. Membership of the Credit Committee;
4. Lembaga Komite Kredit; 4. Credit Committee;
5. Persyaratan Dokumen Dan Ketentuan Memorandum 5. Document Requirements and Terms of the Credit
Kredit; Memorandum;
6. Penutup. 6. Closing.
Struktur Keanggotaan Komite Committee Membership Structure
Anggota Komite Kredit dengan kewenangan Individu Credit Committee Members with Individual and/or
dan/atau Jabatan. Untuk jenis Kredit Retail yang Positional Authority. For mass-product retail credit
bersifat mass product seperti KPR, Personal Loan products such as mortgages, Personal Loan (Pension
(Pension Loan, Pra Pension Loan dan Payroll Loan), Loan, Pra Pension Loan dan Payroll Loan), multipurpose
Kredit Multiguna, dan Kartu Kredit, dimana untuk loans, and credit cards, where credit decisions are
pengambilan keputusan kredit dilakukan dengan made with individual and/or positional authority, the
kewenangan pemutus individual dan atau jabatan, following members may serve as members of the Retail
maka yang dapat menjadi Anggota komite Kredit Retail Credit Committee:
antara lain:
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1. Board of Directors; Dalam hal Direksi telah 1. Board of Directors; If the Board of Directors has
mendapatkan persetujuan OJK (Fit and Proper) obtained OJK (Fit and Proper) F&P approval,
F&P, maka kewenangannya berlaku efektif sejak their authority shall be effective from the date of
tanggal ditetapkan; stipulation;
2. Division Head Credit Factory; 2. Division Head of Credit Factory;
3. Department Head Retail Underwriting; 3. Department Head of Retail Underwriting;
4. Department Head Retail Credit Support; 4. Department Head of Retail Credit Support;
5. Retail Credit Factory Manager; 5. Retail Credit Factory Manager;
6. Coordinator Underwriting. 6. Underwriting Coordinator.
Anggota Komite Kredit dengan kewenangan Credit Committee members with counterparty
counterpart (Channeling/Perusahaan/Lainnya) untuk authority (Channeling/Company/Other) for certain
jenis kredit Retail atau Kredit tertentu yang bersifat types of retail credit or mass product credit, where
mass product, dimana untuk pengambilan keputusan credit limit decisions are made with counterparty
limit kredit dilakukan dengan kewenangan pemutus decision-making authority. Those eligible to serve as
counterpart, maka yang dapat menjadi Anggota komite Retail Credit Committee members include:
Kredit Retail antara lain:
1. Board of Directors; Dalam hal Direksi telah 1. Board of Directors; If the Board of Directors has
mendapatkan persetujuan OJK (Fit and Proper) obtained OJK (Fit and Proper) F&P approval, their
F&P, maka kewenangannya berlaku efektif sejak authority is effective from the date of stipulation;
tanggal ditetapkan;
2. Division Head Retail Lending Product; 2. Division Head of Retail Lending Products;
3. Department Head Personal Loan; 3. Department Head of Personal Loans;
4. Department Head Deposit Product, Wealth 4. Department Head of Deposit Products, Wealth
Management & Card Business; Management & Card Business;
5. Department Head Non Branch Channel; 5. Department Head of Non-Branch Channel;
6. Department Head Mortgage, Rekomendator 6. Department Head of Mortgage, Credit Committee
Komite Kredit. Recommendator.
Pelaksanaan Tugas dan Frekuensi Rapat Implementation of Duties and Meeting
Frequency
Dalam hal kewenangan counterpart (Channeling/ Regarding counterpart authority (Channeling/KB Bank/
Perusahaan/Lainnya) untuk jenis kredit Retail – Personal Other) for Retail credit types – Personal Loans, which
Loan yang bersifat mass product, pelaksanaan tugas are mass products, the Retail Credit Committee’s
rapat Komite Kredit Ritel secara cirucullate selama meeting duties will be carried out in a circular manner
tahun 2025, yaitu: throughout 2025, as follows:
1. Pension Channeling – Persetujuan Penambahan 1. Pension Channeling – Approval of Limit Increases
Limit dan Kerjasama dengan Mitra Channeling, and Cooperation with Channeling Partners, a total
total sebanyak 6 kali. of six times.
2. Payroll Loan – Persetujuan Kerjasama dengan 2. Payroll Loan – Approval of Cooperation with
Perusahaan sebanyak 6 kali. Companies, six times.
Komite Support Teknologi Informasi Information Technology Support
Committee
Komite Support Teknologi Informasi (TI) adalah lembaga The Information Technology (IT) Support Committee
yang mempunyai kewenangan untuk mengevaluasi, is the body authorized to evaluate, consider, provide
mempertimbangkan dan memberikan rekomendasi recommendations on User Requirement (UR) document/
terhadap dokumen User Requirement (UR)/ Proposal IT Project Proposal, and provide recommendations for
Proyek TI serta memberikan rekomendasi terhadap resolving IT-related issues or other matters within the
penyelesaian permasalahan terkait TI atau sesuai IT Support Charter.
kewenangan IT Support Charter lainnya.
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Pedoman Komite Committee Guidelines
KB Bank telah menyusun pedoman kerja untuk Komite KB Bank has established work guidelines for the
Support Teknologi Informasi dalam Pedoman Komite Information Technology Support Committee in
Support Teknologi Informasi No. 103/K-ITGV/DTI Information Technology Support Committee Guidelines
tentang Kebijakan Komite Support Teknologi Informasi No. 103/K-ITGV/DTI on the 2023 Information Technology
tahun 2023. Pedoman ini berisi tentang: Support Committee Policy. These guidelines contain:
1. Ketentuan Umum; 1. General Provisions;
2. Ruang Lingkup Pembahasan Komite Pengarah TI; 2. Scope of Discussion for IT Steering Committee;
3. IT Support Committee Charter; 3. IT Support Committee Charter;
4. Keanggotaan Komite Support TI; serta 4. Membership of IT Support Committee; and
5. Penyelenggaraan Komite Support TI. 5. Organization of IT Support Committee.
Struktur Keanggotaan Komite Committee Membership Structure
Anggota Komite Support TI ditetapkan sebagai berikut: The IT Support Committee members are determined as
follows:
1. Ketua Komite Support TI adalah Kepala Divisi yang 1. The Chair of IT Support Committee is the Division
membawahi Perencanaan TI; Head responsible for IT Planning;
2. Sekretaris Komite Support TI adalah Kepala 2. The Secretary of IT Support Committee is the
Departemen yang membidangi Perencanaan TI; Department Head responsible for IT Planning;
3. Anggota Komite Support TI bersifat melekat 3. Members of IT Support Committee are position-
kepada jabatan dan dapat didelegasikan specific and may be delegated to subordinates with
kepada Subordinatnya dengan pangkat minimal a minimum rank of Manager. If necessary or in line
Manajer. Apabila diperlukan atau sesuai dengan with organizational development, the number of IT
perkembangan organisasi, maka Anggota Support Committee members may be increased
Komite Support TI dapat dilakukan penambahan/ or decreased, with the approval of the Director in
pengurangan yang disahkan oleh Direktur charge of Information Technology, according to IT
yang membawahi Teknologi Informasi sesuai Steering Committee’s recommendations.
rekomendasi Komite Pengarah TI.
Wewenang dan Tanggung Jawab Authorities and Responsibilities
Wewenang dan tanggung jawab utama Komite Support The primary authorities and responsibilities of the IT
TI adalah sebagai berikut: Support Committee are as follows:
1. Membahas, mengevaluasi, mempertimbangkan, 1. Discussing, evaluating, considering, and
& merekomendasikan dokumen UR/ Proposal recommending IT Project Proposal/UR document,
Proyek TI khususnya aspek teknis TI sebagaimana particularly concerning IT technical aspects, as
tertuang dalam Term of Reference (TOR); outlined in the Terms of Reference (TOR);
2. Merekomendasikan penyelesaian permasalahan 2. Recommending resolutions to IT-related issues
terkait TI yang tidak dapat diselesaikan antara that cannot be resolved between IT Provider and
Penyelenggara TI dengan Pengguna TI; IT User;
3. Melakukan review terhadap daftar Katalog Layanan 3. Reviewing IT Service Catalog annually or as
TI (IT Service Catalog) setiap tahun atau sesuai needed to amend (add or remove) the list of IT
kebutuhan untuk mengubah (menambahkan atau services listed in IT Service Catalog.
mengeluarkan) daftar layanan TI yang tercantum
dalam IT Service Catalog.
4. Merekomendasikan Project Charter dan berperan 4. Recommending Project Charters and acting as
sebagai Change Manager apabila terjadi Change Manager in the event of discrepancies
ketidaksesuaian antara Perjanjian Kerja dengan between the Work Agreement and the IT Project
implementasi Project TI yang dilakukan. implementation.
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Pelaksanaan Tugas dan Frekuensi Rapat Implementation of Duties and Meeting Frequency
Komite Support Teknologi Informasi dilakukan setiap The Information Technology Support Committee is
terdapat pengajuan dokumen User Requirement/ convened whenever there is a submission of a User
Proposal Proyek TI atau apabila terdapat sesuatu yang Requirement document or an IT Project Proposal, or when
mendesak terkait penyelesaian permasalahan antara urgent matters arise related to resolving issues between
Penyelenggara TI dengan Pengguna TI atau sesuai the IT Provider and IT Users, or in accordance with other
kewenangan IT Support Charter lainnya. authorities stipulated in the IT Support Charter.
Sepanjang tahun 2025, Komite Support Teknologi Throughout the 2025 financial year, the Information
Informasi telah melaksanakan tugasnya sebanyak 13 Technology Support Committee conducted 13
(tiga belas) kali kegiatan/rapat dalam 1 (satu) tahun (thirteen) meetings to carry out its duties in providing
dalam rangka memberikan rekomendasi metode recommendations on the implementation methods of
pelaksanaan proyek Teknologi Informasi. Information Technology projects.
Komite Disiplin Karyawan Employee Discipline Committee
Pembentukan Komite Disiplin Karyawan (KDK) ditujukan The establishment of Employee Discipline Committee
untuk menjamin terlaksananya setiap kegiatan usaha (KDK) aims to ensure orderly implementation of all
yang dilaksanakan KB Bank dengan tertib serta business activities carried out by KB Bank and to
mendukung pencapaian sasaran yang telah ditentukan. support the achievement of predetermined targets.
Pembentukan KDK juga menjadi upaya pencegahan yang The establishment of KDK also serves as an effective
efektif dan efisien terhadap segala perbuatan maupun and efficient preventative measure against any actions
keadaan yang dapat mengurangi tingkat kepercayaan or circumstances that could reduce trust and cause
serta menimbulkan kerugian bagi KB Bank. losses to KB Bank.
Pedoman Komite Committee Guidelines
KB Bank telah menyusun pedoman kerja untuk Komite KB Bank has established work guidelines for the
Disiplin Karyawan dalam Kebijakan tentang Komite Employee Discipline Committee in Employee Discipline
Disiplin Karyawan (KDK) No. 457 Versi 6.0 tahun 2025. Committee Policy No. 457 Version 6.0 of 2025. This
Kebijakan ini berisi tentang: policy contains:
1. Pendahuluan; 1. Introduction;
2. Ketentuan Umum; 2. General Provisions;
3. Tugas dan Wewenang; 3. Duties and Authorities;
4. Mekanisme KDK; 4. KDK Mechanism;
5. Mekanisme Keberatan; serta 5. Objection Mechanism; and
6. Penutup. 6. Conclusion.
Struktur Keanggotaan Komite Committee Membership Structure
1. Susunan Komite Disiplin Karyawan (KDK) Level I: 1. Composition of Employee Discipline Committee
(KDK) Level I:
a. Ketua merangkap Anggota Tetap: Compliance a. Chairperson and Permanent Member:
& Risk Director. Compliance & Risk Director.
b. Wakil Ketua merangkap Anggota Tetap: Human b. Vice Chairperson and Permanent Member:
Capital Division Head. Human Capital Division Head.
c. Anggota Tetap: c. Permanent Members:
i. Retail Director; i. Retail Director;
ii. Finance Director; ii. Finance Director;
iii. Internal Audit Division Head. iii. Internal Audit Division Head.
d. Anggota Tidak Tetap: Direktur Supervisi/ d. Non-Permanent Members: Supervisory
SEVP/ Division Head/ Regional Head/ Director/SEVP/Division Head/Regional Head/
Department Head dari karyawan yang Department Head of the employee suspected
terindikasi melakukan pelanggaran. of committing the violation.
e. Tim Teknis: Human Capital e. Technical Team: Human Capital
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2. Susunan Komite Disiplin Karyawan (KDK) Level II: 2. Composition of Employee Disciplinary Committee
(KDK) Level II:
a. Ketua Merangkap Anggota Tetap: Human a. Chairperson and Permanent Member: Human
Capital Division Head. Capital Division Head.
b. Wakil Ketua Merangkap Anggota Tetap: b. Vice Chairperson and Permanent Member:
Compliance & AML Division Head. Compliance & AML Division Head.
c. Anggota Tetap: c. Permanent Members:
i. Internal Audit Division Head; i. Internal Audit Division Head;
ii. Anti Fraud Management Division Head; ii. Anti-Fraud Management Division Head;
iii. Legal Division Head. iii. Legal Division Head.
d. Anggota Tidak Tetap Direktur Supervisi/ SEVP/ d. Non-Permanent Members: Supervisory
Division Head/Regional Head/ Department Director/SEVP/Division Head/Regional Head/
Head dari karyawan yang terindikasi Department Head of the employee suspected
melakukan pelanggaran. of committing the violation.
e. Tim Teknis: Human Capital e. Technical Team: Human Capital
Tugas dan Wewenang Duties and Authorities
1. Membahas dan memberikan Keputusan sanksi 1. Discussing and provide decisions on sanctions for
atas tindakan pelanggaran; violations;
2. Membahas dan memutuskan atas pengajuan 2. Discussing and issuing decisions on objections to
keberatan pemberian sanksi yang diputuskan KDK; sanctions imposed by KDK;
3. Membahas dan memutuskan atas pengajuan 3. Discussing and deciding on the proposed
evaluasi periode sanksi yang diputuskan KDK; evaluation of sanction period decided by KDK;
4. Mengundang pihak-pihak terkait lain sebagai 4. Inviting other relevant parties as resource persons;
narasumber;
5. Narasumber yang diundang dalam rapat KDK, 5. Resource persons invited to KDK meetings do
tidak memiliki hak suara dan tidak diperkenankan not have voting rights and are not permitted to
ikut dalam proses pengambilan keputusan; participate in the decision-making process;
6. Mengusulkan upaya penyelidikan dan penyidikan 6. Proposing further investigation and inquiry if,
lebih lanjut jika berdasarkan hasil pemeriksaan, based on the examination results, additional
masih dibutuhkan informasi tambahan; information is needed;
7. Merekomendasikan upaya perbaikan dalam rangka 7. Recommending improvements to enforce employee
penegakkan disiplin karyawan yang lebih efisien discipline more efficiently and effectively,
dan efektif, termasuk usulan mengenai kebijakan, including proposals regarding policies, system,
sistem, dan prosedur jika diperlukan. and procedures, if necessary.
Tugas dan Frekuensi Rapat Implementation of Duties and Meeting
Frequency
Pelaksanaan rapat Komite Disiplin Karyawan (KDK) The Employee Discipline Committee (KDK) will hold 30
pada tahun 2025 sejumlah 30 keputusan rapat. meetings in 2025. Meetings will be held if there are
Frekuensi rapat diadakan apabila terdapat hasil temuan findings of violations from audit results that require
atas pelanggaran dari hasil audit yang diperlukan discussion of decisions through the KDK.
permbahasan keputusan melalui KDK.
Komite Human Capital Human Capital Committee
Komite Human Capital adalah suatu forum yang The Human Capital Committee is a forum established
dibentuk sebagai lembaga pertimbangan yang as an advisory body to discuss Human Resources (HR)
membahas tentang Sumber Daya Manusia (SDM) issues within KB Bank and provide recommendations
dilingkungan KB Bank serta memberikan rekomendasi to Management for consideration in company decision-
kepada Manajemen sebagai bahan pertimbangan making.
dalam pengambilan keputusan perusahaan.
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Tata Kelola Perusahaan Corporate Governance
Pedoman Komite Committee Guidelines
KB Bank telah menyusun pedoman kerja untuk Komite KB Bank has established work guidelines for the Human
Human Capital dalam Surat Keputusan No. 0092 Tahun Capital Committee in Decision No. 0092 of 2022 on
2022 tentang Komite Human Capital. Kebijakan ini Human Capital Committee. This policy contains:
berisi tentang:
1. Definisi; 1. Definition;
2. Maksud & Tujuan; 2. Purpose & Objectives;
3. Fungsi; 3. Functions;
4. Susunan Anggota; 4. Membership;
5. Tugas dan Kewenangan; 5. Duties and Authorities;
6. Tata Tertib; serta 6. Conduct; and
7. Penutup. 7. Closing.
Struktur Keanggotaan Komite Committee Membership Structure
Susunan Anggota Komite Human Capital ditetapkan The Human Capital Committee membership is as
sebagai berikut: follows:
Ketua : President Director Chair : President Director
Alternate Ketua : Vice President Director Alternate Chair : Vice President Director
Sekretaris : Human Capital Division Secretary : Human Capital Division
Head Head
Anggota tetap : Direksi Permanent Members : Direksi
Anggota tidak tetap : Pejabat lain yang karena Non-permanent : Other officials who, due
fungsi dan keterlibatannya Members to their function and
dalam masalah yang involvement in the issues
dibahas diperlukan hadir discussed, are required to
dalam pertemuan yang attend the meeting.
diadakan.
Tugas & Kewenangan Duties & Authorities
Tugas dan kewenangan Komite Human Capital The duties and authorities of Human Capital Committee
ditetapkan sebagai berikut: are as follows:
1. Membahas dan memberikan arahan strategi 1. Discussing and providing strategic direction and
serta memutuskan kebijakan terkait Sumber Daya deciding on policies related to Human Resources,
Manusia termasuk perubahannya, antara lain including amendments, including (but not limited
(namun tidak terbatas) hal-hal sebagai berikut: to):
a. Blue Print dan strategi Sumber Daya Manusia; a. Human Resources Blueprint and strategy;
b. Kebijakan umum tentang Ketenagakerjaan; b. General employment policies;
c. Kebijakan Pengembangan dan Pengelolaan c. Comprehensive Human Resources
Sumber Daya Manusia secara menyeluruh sejak Development and Management policies from
karyawan diterima sampai dengan pensiun; employee recruitment to retirement;
d. Kebijakan dan Penyusunan Man Power d. Employee Manpower Planning Policies and
Planning Karyawan; Preparation;
e. Kebijakan dan Pelaksanaan Manajemen e. Employee Performance Assessment
Penilaian Kinerja Karyawan; Management Policies and Implementation;
f. Kebijakan Manajemen Talenta dan f. Talent Management and Succession Planning
Perencanaan Suksesi; Policies;
g. Kebijakan Kompensasi dan benefit karyawan; g. Employee Compensation and Benefits Policies;
h. Kebijakan Pemberian reward/penghargaan h. Employee Reward/Award Policies;
kepada karyawan;
i. Kebijakan & Pelaksanaan Mutasi Pejabat i. Executive Officer Transfer Policies and
Eksekutif; Implementation;
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j. Kebijakan Pelatihan dan Pengembangan j. Employee Training and Development Policies;
Karyawan;
k. Kebijakan dan Pelaksanaan Pengembangan k. Employee and Industrial Relations Development
hubungan karyawan dan industrial, keterikatan Policies and Implementation, and Employee
karyawan. Engagement.
2. Melaksanakan tugas dan tanggung jawab lain yang 2. Carrying out other duties and responsibilities
diberikan kepada Komite Human Capital terkait assigned to the Human Capital Committee related
karyawan. to employees.
Pelaksanaan Tugas dan Frekuensi Rapat Implementation of Duties and Meeting Frequency
Pelaksanaan rapat Komite Human Capital pada tahun The Human Capital Committee meetings in 2025 were
2025 dilaksananakan sebanyak 22 kali keputusan rapat. held 22 times, resulting in meeting decisions.
Komite Pengadaan Barang dan Jasa Goods and Services Procurement Committee
Dalam rangka meningkatkan aktivitas pengendalian To improve control activities and implement Good
serta sebagai bentuk penerapan tata Kelola Perusahaan Corporate Governance in the procurement process
yang Baik dalam proses tender pengadaan barang for goods and services, particularly at the contract
dan jasa terutama pada tahap penyusunan kontrak drafting stage, it is necessary to establish a Corporate
maka perlu dilakukan pembuatan Kebijakan Corporate Contract Committee Policy for Goods and Services
Contract Committee Pengadaan Barang dan Jasa. Procurement.
Pedoman Komite Committee Guidelines
KB Bank telah menyusun pedoman kerja untuk Komite KB Bank has established working guidelines for the
Pengadaan Barang dan Jasa dalam Surat Keputusan Goods and Services Procurement Committee in
No. 0102 tahun 2022 tentang Pembentukan Corporate Decision No. 0102 of 2022 on the Establishment of
Contract Committee Pengadaan Barang dan Jasa. Goods and Services Procurement Corporate Contract
Kebijakan tersebut berisi tentang: Committee. The policy contains:
1. Pendahuluan; 1. Introduction;
2. Ketentuan Umum; 2. General Provisions;
3. Limitasi Kewenangan Corporate Contract Committee; 3. Limitations of the Corporate Contract Committee’s
Authority;
4. Mekanisme Pengambilan Keputusan; 4. Decision-Making Mechanism;
5. Kewenangan Penandatangan Kontrak; serta 5. Contract Signing Authority; and
6. Penutup. 6. Closing Provisions.
Struktur Keanggotaan Komite Committee Membership Structure
Keanggotaan Corporate Contract Committee terdiri dari: The Corporate Contract Committee consists of:
1. Ketua: Direktur yang membidangi fungsi 1. Chairperson: The Director in charge of Procurement
Pengadaan. function.
2. Sekretaris: Pejabat yang membidangi Pengadaan. 2. Secretary: The official in charge of Procurement.
3. Anggota Tetap: 3. Permanent Members:
a. Direktur yang membawahi fungsi Budget; a. The Director in charge of Budget function;
b. Direktur lainnya. b. Other Directors.
4. Anggota Tidak Tetap*): 4. Non-Permanent Members*):
a. Pejabat yang membidangi Budget; a. Official in charge of Budget;
b. Pejabat yang membidangi Operasi; b. Official in charge of Operations;
c. Pejabat yang membidangi Strategi; c. Official in charge of Strategy;
d. Pejabat yang membidangi pengadaan; d. Official in charge of Procurement;
e. Pejabat yang membidangi Kepatuhan; e. Official in charge of Compliance;
f. Pejabat yang membidangi Risiko; f. Official in charge of Risk;
g. Pejabat yang membidangi Hukum Perusahaan; g. Official in charge of Corporate Law;
h. Pejabat yang mengusulkan pengadaan. h. Official who proposes procurement.
*)
Pejabat adalah Kepala Divisi Kepala Departemen *)
Officials are Division Heads or Department Heads
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Tata Kelola Perusahaan Corporate Governance
Tugas Pokok dan Fungsi Main Duties and Functions
Anggota Corporate Contract Committee memiliki tugas Corporate Contract Committee members have the
dan fungsi sebagai berikut: following duties and functions:
1. Ketua: 1. Chair:
Mengkoordinasikan pelaksanaan Rapat Komite. Coordinating the implementation of Committee
Meetings.
2. Anggota Tetap dan Anggota Tidak Tetap: 2. Permanent and Non-Permanent Members:
a. Merumuskan dan menetapkan ruang lingkup a. Formulating and determining the scope of the
kontrak pengadaan yang sedang disusun; procurement contract being drafted;
b. Menetapkan kriteria evaluasi Key Performance b. Establishing evaluation criteria Key Performance
Indicator (KPI) untuk masing-masing jenis kontrak; Indicator (KPI) for each type of contract;
c. Memastikan bahwa kepentingan KB Bank c. Ensuring that the interests of the Bank’s
telah terluang dalam kontrak tersebut; Corporate Contract Committee are considered
in the contract;
d. Memastikan tidak terdapat klausul yang d. Ensuring that there are no clauses that weaken
melemahkan posisi KB Bank; the Bank’s Corporate Contract Committee’s
position;
e. Anggota Tidak Tetap membantu Anggota Tetap e. Non-Permanent Members assist Permanent
untuk memahami karakteristik pengadaan Members in understanding the characteristics
barang dan jasa dan membantu merumuskan of goods and services procurement and in
KPI untuk barang dan jasa tersebut. formulating KPIs for those goods and services.
Pelaksanaan Tugas dan Frekuensi Rapat Implementation of Duties and Meeting
Frequency
Sepanjang tahun 2025, Komite Pengadaan Barang dan Throughout 2025, the Goods and Services Procurement
Jasa telah melaksanakan 240 kali kegiatan/rapat dalam Committee held 240 meetings to discuss and make
rangka pembahasan dan pengambilan keputusan decisions related to the procurement of goods and
terkait pengadaan barang dan jasa. services.
Kegiatan tersebut mencakup evaluasi dan persetujuan These activities included the evaluation and approval
atas berbagai pengadaan, antara lain di bidang of various procurements, including those in information
teknologi informasi, jasa konsultan dan profesional, technology, consulting and professional services,
pengembangan dan pemeliharaan sistem, renovasi dan system development and maintenance, office
relokasi kantor, serta kerja sama dengan pihak ketiga renovations and relocations, and collaborations with
lainnya dan pengadaan barang. other third parties.
Dalam pelaksanaannya, Komite secara konsisten In its implementation, the Committee consistently
memastikan bahwa setiap proses pengadaan dilakukan ensures that every procurement process is conducted
secara objektif, kompetitif, dan sesuai dengan objectively, competitively, and in accordance with
kebutuhan Bank, serta mengedepankan prinsip kehati- the Bank’s needs, while prioritizing the principles of
hatian dan efisiensi biaya. prudence and cost efficiency.
Komite Pengendalian Internal Internal Control Committee
Dalam rangka menciptakan lingkungan pengendalian To create a sound internal control environment, the
internal yang baik maka bank wajib mengambil langkah- Bank is required to take preparatory steps to implement
langkah persiapan pelaksanaan pengelolaan risikonya risk management on a regular basis. One way to do
secara rutin salah satu caranya yaitu melaksanakan this is by holding discussions with the Internal Control
diskusi berupa Komite Pengendali Internal. Committee.
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Pedoman Komite Committee Guidelines
KB Bank telah menyusun pedoman kerja untuk Komite KB Bank has established work guidelines for the Internal
Pengendalian Internal dalam Surat Keputusan No. 0216 Control Committee in Decision No. 0216 of 2023 on the
tahun 2023 tentang Komite Pengendalian Internal. Internal Control Committee. This policy contains:
Kebijakan tersebut berisi tentang:
1. PENDAHULUAN 1. INTRODUCTION
a. Latar Belakang; a. Background;
b. Tujuan; b. Objectives;
c. Ruang Lingkup; c. Scope;
d. Penggunaan Bahasa; d. Use of Language;
e. Referensi; e. References;
f. Definisi. f. Definitions.
2. PEMBAHASAN 2. DISCUSSION
a. Susunan Komite Pengendalian Internal; a. Composition of Internal Control Committee;
b. Tugas dan Tanggung Jawab Komite b. Duties and Responsibilities of Internal Control
Pengendalian Internal; Committee;
c. Mekanisme Komite Pengendalian Internal; c. Mechanism of Internal Control Committee;
d. Flow Mekanisme Komite Pengendalian Internal. d. Flow of Internal Control Committee Mechanism.
3. PENUTUP 3. CLOSING
Susunan Komite Pengendalian Internal Composition of Internal Control Committee
Anggota Komite Pengendali Internal memiliki Members of Internal Control Committee must
integritas yang tinggi, kemampuan, pengetahuan dan possess high integrity, adequate skills, knowledge,
pengalaman yang memadai dalam bidang tugasnya and experience in their respective fields, as well as
serta kemampuan dalam berkomunikasi dengan baik. effective communication skills. The composition of
Susunan Komite Pengendalian Internal ditetapkan Internal Control Committee is as follows:
sebagai berikut:
1. Ketua Merangkap Anggota: 1. Chairperson and Member:
President Director. President Director.
2. Sekretaris (merangkap anggota): 2. Secretary (and member):
a. Compliance & Risk Director dan/atau; a. Compliance & Risk Director and/or;
b. Compliance and Anti Money Laundering b. Compliance and Anti Money Laundering
Division Head. Division Head.
3. Anggota: 3. Member:
a. Internal Audit Division Head dan atau Kepala a. Internal Audit Division Head and/or Head of
Departemen yang membawahi Internal Audit; Department overseeing Internal Audit;
b. Detection & Investigation Department Head; b. Detection & Investigation Department Head;
c. Compliance Policy & GCG Department Head; c. Compliance Policy & GCG Department Head;
d. Quality Assurance & Internal Control Over d. Quality Assurance & Internal Control Over
Financial Report Department Head; Financial Report Department Head;
e. Anti Money Laundering Department Head; e. Anti Money Laundering Department Head;
f. Corporate Legal Department Head; f. Corporate Legal Department Head;
g. Litigation II Department Head; g. Litigation II Department Head;
h. Litigation I Department Head; h. Litigation I Department Head;
i. SAM Litigation Department Head; i. SAM Litigation Department Head;
j. Enterprise Risk Management Department j. Enterprise Risk Management Department
Head; Head;
k. Operational, Market & Liquidity Risk k. Operational, Market & Liquidity Risk
Management Department Head; Management Department Head;
l. Credit & Regulatory Risk Management l. Credit & Regulatory Risk Management
Department Head. Department Head.
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Tata Kelola Perusahaan Corporate Governance
Tugas dan Kewenangan Komite Pengendali Duties and Authorities of Internal Control
Internal Committee
1. Eskalasi suatu permasalahan yang terjadi yang 1. Escalating any issues that may pose a risk to
berpotensi menimbulkan risiko kepada Bank serta the Bank and discussing issues currently being
membahas issue yang sedang dalam penanganan handled or providing input for improvements to
atau memberikan masukan perbaikan dalam increase management awareness and obtain the
rangka meningkatkan management awareness latest information;
untuk mendapatkan informasi terkini;
2. Menyusun strategi terhadap aktivitas yang 2. Developing strategies for activities aimed at
bertujuan untuk meningkatkan penerapan improving the implementation of Internal Control in
Pengendalian Internal dalam rangka order to enhance internal control;
penyempurnaan pengendalian internal;
3. Membantu dan memberikan rekomendasi 3. Assisting and providing recommendations in finding
dalam rangka mencari solusi yang terbaik untuk the best solutions to improve the effectiveness of
meningkatkan efektivitas pelaksanaan tugas dan implementation of duties and responsibilities in the
tanggung jawab dibidang Pengendali Internal; field of Internal Control;
4. Melakukan pembahasan terkait penerapan strategi 4. Conducting discussions regarding the
anti fraud, issue-issue terkini dan mengukur implementation of anti-fraud strategies, current
efektivitas pelaksanaan penerapan strategi anti issues, and measuring the effectiveness of
fraud. implementation of anti-fraud strategies.
Pelaksanaan Tugas dan Frekuensi Rapat Implementation of Duties and Meeting
Frequency
Selama tahun 2025, Komite Pengendalian Internal Throughout 2025, the Internal Control Committee held
dilakukan meeting secara daring (zoom meeting). Tahun online meetings (Zoom meetings). In 2025, the Internal
2025, Komite Pengendalian Internal dilaksanakan 3 kali Control Committee met three times:
yaitu:
1. Komite Pengendalian Internal Triwulan I Tahun 2025 1. The Internal Control Committee Meeting for the
dilaksanakan tgl 9 Mei 2025 dihadiri oleh Direktur First Quarter of 2025 was held on May 9, 2025,
Utama sebagai Ketua Komite, Direktur Kepatuhan attended by the President Director as Committee
& Risk sebagai Sekretaris Komite, Kepala Divisi Chair, the Director of Compliance & Risk as
Kepatuhan & AML sebagai Monderator dan Committee Secretary, the Head of the Compliance
Kepala-Kepala Divisi dan Departemen yang masuk & AML Division as Monitoring Officer, and the
dalam anggota komite ikut hadir dalam Komite Heads of Divisions and Departments who were
Pengendalian Internal Triwulan I ini. members of the Committee were also present.
2. Komite Pengendalian Internal Triwulan II Tahun 2. The Internal Control Committee for the Second
2025 dilaksanakan tgl 31 Oktober 2025 dihadiri Quarter of 2025 was held on October 31, 2025,
oleh Direktur Utama sebagai Ketua Komite, attended by the President Director as the
Direktur Kepatuhan & Risk sebagai Sekretaris Committee Chair, the Director of Compliance &
Komite, Kepala Divisi Kepatuhan & AML sebagai Risk as the Committee Secretary, the Head of the
Monderator dan Kepala-Kepala Departemen yang Compliance & AML Division as the Monitorer, and
masuk dalam anggota komite ikut hadir dalam the Heads of Departments who were members of
Komite Pengendalian Internal Triwulan II ini. the committee were also present at this Internal
Control Committee for the Second Quarter.
3. Komite Pengendalian Internal Triwulan III Tahun 3. The Internal Control Committee for the Third
2025 dilaksanakan tgl 1 Desember 2025 dihadiri Quarter of 2025 was held on December 1,
oleh Direktur Utama sebagai Ketua Komite, 2025, attended by the President Director as the
Direktur Kepatuhan & Risk sebagai Sekretaris Committee Chair, the Director of Compliance &
Komite, Kepala Divisi Kepatuhan & AML sebagai Risk as the Committee Secretary, the Head of the
Monderator dan Kepala-Kepala Departemen yang Compliance & AML Division as the Monitorer, and
masuk dalam anggota komite ikut hadir dalam the Heads of Departments who were members of
Komite Pengendalian Internal Triwulan III ini. the committee were also present at this Internal
Control Committee for the Third Quarter.
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Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan (Corporate Secretary) berperan The Corporate Secretary plays an important role in
penting dalam menjembatani komunikasi kepada pihak bridging communication between the Bank and its
internal maupun eksternal Bank seperti komunikasi internal and external stakeholders, including employees,
dengan pegawai, Regulator, para Pemegang Saham, regulators, shareholders, and other stakeholders. The
dan Pemangku Kepentingan lainnya. Sekretaris Corporate Secretary is also responsible for ensuring
Perusahaan juga berperan dalam memastikan bahwa that the Bank complies with applicable laws and
Bank telah patuh pada peraturan dan ketentuan di regulations in the capital markets sector.
bidang Pasar Modal.
Komunikasi yang dibangun Sekretaris Perusahaan Communications facilitated by the Corporate Secretary
diselenggarakan melalui berbagai saluran yang are conducted through various channels maintained by
dimiliki Bank seperti kantor dan nomor kontak, situs the Bank, including its offices and contact numbers,
perusahaan, media sosial, lembar feedback, dan corporate website, social media platforms, feedback
lainnya. Hal ini untuk memastikan bahwa Bank telah forms, and other communication channels. This is
menjalankan fungsi keterbukaan informasi kepada para intended to ensure that the Bank fulfills its information
Pemangku Kepentingan. disclosure obligations to stakeholders.
Profil Pejabat Sekretaris Perusahaan
Profile of Corporate Secretary
Ariz Dian
Perkasa Sekretaris Perusahaan
Corporate Secretary
Dasar Hukum Pengangkatan | Legal Basis of Appointment
SKEP/131-DIR/XI/2024
Riwayat Pendidikan | Educational Background
Sarjana Hukum, Universitas Nasional (2012) | Bachelor of Laws, Universitas Nasional (2012)
Riwayat Pekerjaan | Employments History
• Business Strategic Partnership (2023-2024)
• Branch Operation Manager (2020-2022)
• Operations Risk Management (2017-2019)
Usia | Age • Auditor Internal (2013-2017) | Internal Auditor (2013-2017)
• Management Trainee (Management Development Program), PT Bank KB Bukopin Tbk (2012) |
36 tahun Management Trainee (Management Development Program), PT Bank KB Bukopin Tbk (2012)
36 years old
Jabatan Lainnya | Concurrent Positions
Kewarganegaraan | Nationality
-
Indonesia | Indonesian
Hubungan Afiliasi | Affiliations
Domisili | Domicile
Tidak memiliki hubungan afiliasi dengan Direksi, Dewan Komisaris, maupun Pemegang Saham
Jakarta Pengendali | Has no affiliation with the Board of Directors, Board of Commissioners, or Controlling
Shareholders.
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Tata Kelola Perusahaan Corporate Governance
Dasar Hukum Legal Basis
Pembentukan, pengangkatan, dan pelaksanaan The establishment, appointment, and implementation
fungsi serta tugas Sekretaris Perusahaan, antara lain of the functions and duties of the Corporate Secretary
mengacu pada: refer, among others, to:
1. Peraturan Otoritas Jasa Keuangan No. 35/ 1. Financial Services Authority Regulation No. 35/
POJK.04/2014 tentang Sekretaris Perusahaan POJK.04/2014 on Corporate Secretary of Issuers
Emiten atau Perusahaan Publik; serta or Public Companies; and
2. Surat Keputusan Direksi PT Bursa Efek Indonesia 2. Decision Letter of the Board of Directors of PT
No. Kep00001/BEI/01-2014 Perihal Perubahan Bursa Efek Indonesia No. Kep-00001/BEI/01-2014
Peraturan No. I-A: Tentang Pencatatan Saham on Amendments to Regulation No. I-A on Listing
dan Efek Bersifat Ekuitas Selain Saham yang of Shares and Equity Securities Other than Shares
Diterbitkan oleh Perusahaan Tercatat. Issued by Listed Companies.
Pihak yang Mengangkat dan Party Appointing and Dismissing the
Memberhentikan Sekretaris Corporate Secretary
Perusahaan
Sekretaris Perusahaan bertanggung jawab langsung The Corporate Secretary reports directly to the Board
kepada Direksi serta diangkat dan diberhentikan of Directors and is appointed and dismissed by a Board
berdasarkan Keputusan Direksi berdasarkan of Directors’ Resolution, in accordance with the Bank’s
mekanisme internal Bank dan dilaporkan kepada OJK internal mechanisms, and is reported to the OJK and
dan Bursa Efek Indonesia. Pengangkatan Sekretaris the Indonesia Stock Exchange. The appointment of the
Perusahaan dengan mempertimbangkan kemampuan Corporate Secretary takes into account the individual’s
profesional serta integritasnya di masyarakat dan professional competence and integrity within the
bisnis. community and the business sector.
Tugas dan Tanggung Jawab Duties and Responsibilities
Sekretaris Perusahaan memegang peran yang sangat The Corporate Secretary plays a critical role in
penting dalam menjaga citra KB Bank. Tugas utamanya maintaining KB Bank’s corporate image. The primary
mencakup pembangunan citra KB Bank melalui fungsi responsibilities include building the KB Bank’s image
hubungan masyarakat, dan kesekretariatan. Dia through public relations, and corporate secretarial
bertanggung jawab untuk memastikan bahwa hasil functions. The Corporate Secretary is responsible for
rapat didokumentasikan dengan baik dan disampaikan ensuring that meeting resolutions are appropriately
kepada pihak-pihak yang relevan. Selain itu, Sekretaris documented and communicated to the relevant
Perusahaan harus memastikan adanya komunikasi parties. Additionally, the Corporate Secretary ensures
yang efektif dengan pemangku kepentingan, serta effective communication with stakeholders and
memberikan informasi yang akurat dan tepat waktu provides accurate and timely information regarding the
mengenai kinerja KB Bank. KB Bank’s performance.
Sekretaris Perusahaan juga berperan sebagai The Corporate Secretary also acts as a liaison between
penghubung antara KB Bank dengan berbagai pihak the KB Bank and external parties, including capital
eksternal, termasuk otoritas pasar modal, pemegang market authorities, shareholders, and the media.
saham, dan media. Informasi mengenai kinerja KB Bank Information regarding the KB Bank’s performance is
disampaikan melalui beberapa saluran, seperti RUPS, disclosed through various channels, such as GMS,
laporan keuangan, siaran pers, pertemuan dengan financial statements, press releases, analyst meetings,
analis, serta situs web KB Bank di www.kbbank.co.id. and the KB Bank’s website at www.kbbank.co.id.
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Selain itu, Sekretaris Perusahaan memiliki tanggung Furthermore, the Corporate Secretary is responsible for
jawab untuk memastikan bahwa KB Bank mematuhi ensuring that the KB Bank complies with all applicable
semua peraturan pasar modal yang berlaku. Mengingat capital market regulations. Given the strategic nature
sifat strategis dari tugas dan tanggung jawab ini, of these duties and responsibilities, the Corporate
Sekretaris Perusahaan melapor langsung kepada Secretary reports directly to the President Director and
Direktur Utama dan memberikan laporan terkait provides the Board of Commissioners with reports on
pelaksanaan tugasnya kepada Dewan Komisaris. their implementation.
Fungsi Sekretaris Perusahaan sesuai Peraturan Otoritas In accordance with Financial Services Authority
Jasa Keuangan No. 35/POJK/.04/2014 melaksanakan Regulation No. 35/POJK.04/2014, the Corporate
tugas paling kurang: Secretary shall, at a minimum:
1. Mengikuti perkembangan Pasar Modal khususnya 1. Monitoring developments in the capital markets,
peraturan perundang-undangan yang berlaku di particularly prevailing laws and regulations in the
bidang Pasar Modal. capital markets sector.
2. Memberikan masukan kepada Direksi dan Dewan 2. Providing input to the Board of Directors and Board
Komisaris Emiten atau Perusahaan publik untuk of Commissioners of the Issuer or Public Company
mematuhi ketentuan peraturan perundang- to ensure compliance with capital market laws and
undangan di bidang Pasar Modal. regulations.
3. Membantu Direksi dan Dewan Komisaris dalam 3. Assisting the Board of Directors and Board of
pelaksanaan tata kelola Perusahaan yang meliputi: Commissioners in implementing good corporate
governance, including:
a. Keterbukaan informasi kepada masyarakat, a. Public disclosure of information, including the
termasuk ketersediaan informasi pada Situs availability of information on the website of the
Web Emiten atau Perusahaan Publik; Issuers or Public Companies;
b. Penyampaian laporan kepada Otoritas Jasa b. Timely submission of reports to the Financial
Keuangan tepat waktu; Services Authority;
c. Penyelenggaraan dan dokumentasi Rapat c. Organization and documentation of General
Umum Pemegang Saham; Meetings of Shareholders;
d. Penyelenggaraan dan dokumentasi Rapat d. Organization and documentation of meetings
Direksi dan/ atau Dewan Komisaris; serta of the Board of Directors and/or Board of
Commissioners; and
e. Pelaksanaan program orientasi terhadap e. Implementation of orientation programs for
Perusahaan bagi Direksi dan/atau Dewan newly appointed members of the Board of
Komisaris baru. Directors and/or Board of Commissioners.
4. Sebagai penghubung antara Emiten atau 4. Acting as a liaison between the Issuer or Public
Perusahaan Publik dengan Pemegang Saham Company and its Shareholders, Financial Services
Emiten atau Perusahaan Publik, Otoritas Jasa Authority, and other stakeholders.
Keuangan, dan pemangku kepentingan lainnya.
542 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan Corporate Governance
Struktur Organisasi Sekretaris Perusahaan
Corporate Secretary Organizational Structure
President Director
Corporate Communication
& Government Affair
President Director
Corporate Secretary
Secretary
President Director
CSR & Reporting Unit BoC Support Unit
Secretary Unit
President
BoC Support
Director Secretary CSR Staff
Staff
Staff
Secretary to Director
CSR Report Staff BoD Support Unit
Section
Secretary to Media Communication BoD Support
Director Staff Unit Staff
Liaison Officer Media
Communication Secretariat Staff
Staff
Staff
Protocol Staff
Pelaksanaan Tugas Tahun 2025 Implementation of Duties in 2025
Selama tahun 2025, Sekretaris Perusahaan KB Bank In 2025, the Corporate Secretary of KB Bank carried
telah melaksanakan sejumlah tugas, sebagai berikut: out a range of duties and activities, including:
1. Menyelenggarakan Rapat Direksi, Komisaris, dan 1. Organizing Board of Directors and Board of
Rapat Gabungan antara Direksi dan Komisaris; Commissioners Meetings, and Joint Meetings
between the Board of Directors and Board of
Commissioners;
2. Melakukan Penyusunan Notulensi dari setiap Rapat; 2. Preparing Minutes of each Meeting;
3. Menyelenggarakan Rapat Umum Pemegang 3. Organizing Annual and Extraordinary General
Saham (RUPS) Tahunan dan Luar Biasa; Meetings of Shareholders (GMS);
4. Mengelola keterbukaan informasi kepada publik 4. Managing information disclosure to the public and
dan regulator; regulators;
5. Mengikuti perkembangan pasar modal khususnya 5. Monitoring capital market developments,
terkait dengan regulasi pasar modal dan particularly those related to capital market
menyampaikan informasi perkembangan tersebut regulations, and communicating such
kepada Dewan Komisaris, Direksi dan Pemangku developments to the Board of Commissioners,
kepentingan; Board of Directors, and stakeholders;
6. Melaksanakan berbagai kegiatan berkaitan dengan 6. Carrying out various activities related to building
pembentukan image KB Bank; the KB Bank’s image;
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Transformation towards a Stronger Sustainable and Inclusive Growth
7. Menjalankan kegiatan tanggung jawab sosial dan 7. Carrying out social and environmental responsibility
lingkungan. activities.
Pengembangan Kompetensi Competency Development
Peningkatan kemampuan melalui pendidikan dan The enhancement of the Corporate Secretary’s
pelatihan bagi Sekretaris Perusahaan merupakan professional competence through ongoing education
langkah penting untuk mendukung perannya sebagai and training remains an important measure to
penghubung utama antara KB Bank dan pihak eksternal. strengthen the role as the primary liaison between the
Rincian pengembangan kompetensi yang diikuti oleh KB Bank and external stakeholders. Throughout 2025,
Sekretaris Perusahaan di sepanjang tahun 2025 adalah the Corporate Secretary participated in the following
sebagai berikut: competency development activities:
Nama Training Tanggal Penyelenggara Tempat
Name of Training Date Organizer Venue
Learning APU, PPT 19 Mei 2025 Internal Diklat Jakarta
AML, CTF Learning May 19, 2025 Internal Training
IT Security Awareness 2025 24 Februari 2025 Internal Diklat Jakarta
IT Security Awareness 2025 February 24, 2025 Internal Training
Pelaksanaan Pembekalan dan Ujian Manajemen Risiko 2025 3 Mei 2025 MAISSA/LSPP Jakarta
Implementation of Risk Management Briefing and Examination 2025 May 3, 2025
Pelatihan Bahasa Inggris 14 Maret 2025 Golden English Jakarta
English Language Training March 14, 2025
Leadership Training for HQ Managers 25 September 2025 CAPSTONE Jakarta
Leadership Training for HQ Managers September 25, 2025
Training Online Fraud Detection & Prevention 16 Oktober 2025 PT Caraka Utama Aryasuta Online
Fraud Detection & Prevention Online Training October 16, 2025 Nusantara
Keterbukaan Informasi Tahun 2025 Information Disclosure in 2025
Hingga akhir tahun 2025, komunikasi KB Bank dengan As of the end of 2025, the KB Bank’s communication with
publik telah dilakukan secara teratur dan transparan. the public has been conducted regularly, transparently,
Sekretaris Perusahaan memastikan bahwa informasi and comprehensively. The Corporate Secretary
yang relevan disampaikan kepada masyarakat melalui ensured that relevant information was disseminated
berbagai saluran, termasuk media massa, situs web to the public through various channels, including the
BEI, dan situs web KB Bank, dalam 2 (dua) bahasa, mass media and the websites of IDX and KB Bank, in
yaitu Indonesia dan Inggris. Selain itu, laporan berkala two languages, namely Bahasa Indonesia and English.
dan insidentil juga telah disampaikan kepada BEI dan Additionally, periodic and incidental reports were
OJK, sebagai berikut: submitted timely to IDX and BEI, including:
Jenis Laporan Tujuan Periode Laporan
Types of Reports Submitted to Reporting Period
Laporan Bulanan Registrasi Pemegang Efek OJK & BEI Bulanan
Monthly Report on Securities Holder Registration OJK & IDX Monthly
Laporan Keuangan Konsolidasian Bank dan Entitas Anak (Unaudited) OJK & BEI Triwulanan
Consolidated Financial Statements of Banks and Subsidiaries (Unaudited) OJK & IDX Quarterly
Laporan Keuangan Tahunan (Audited) OJK & BEI Tahunan
Annual Financial Statements (Audited) OJK & IDX Annually
Laporan Tahunan OJK & BEI Tahunan
Annual Report OJK & IDX Annually
Laporan Keberlanjutan OJK & BEI Tahunan
Sustainability Report OJK & IDX Annually
Laporan Hasil Pemeringkatan Tahunan OJK & BEI Tahunan
Annual Rating Report OJK & IDX Annually
544 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan Corporate Governance
Laporan Insidentil
Incidental Report
Tanggal Tujuan Perihal
Date To Subject
14 Januari 2025 OJK Informasi Rencana Pemindahan Alamat Kantor Cabang Pembantu (KCP)
January 14, 2025 Information on the Plan to Relocate a Sub-Branch Office (KCP) Address
17 Januari 2025 OJK Laporan Pengangkatan Efektif Sebagai Wakil Komisaris Utama PT Bank KB Bukopin Tbk
January 17, 2025 Report on the Effective Appointment as Deputy President Commissioner of PT Bank KB Bukopin Tbk
21 Januari 2025 OJK Informasi Rencana Pemindahan Alamat Kantor Cabang Pembantu ( KCP Cimahi)
January 21, 2025 Information on the Plan to Relocate the Address of the Cimahi Sub-Branch Office (KCP Cimahi)
12 Februari 2025 OJK Laporan Penutupan KCP Maros Sementara
February 12, 2025 Report on the Temporary Closure of KCP Maros
26 Februari 2025 OJK & BEI Permintaan Penjelasan Emiten dan Perusahaan Publik Lainnya
February 26, 2025 Request for Clarification from Issuers and Other Public Companies
27 Februari 2025 OJK Informasi Rencana Pemindahan Almat KCP Sidrap dibawah KC Makassar
February 27, 2025 Information on the Plan to Relocate the Address of the KCP Sidrap under the Makassar Branch Office
27 Februari 2025 OJK Informasi Rencana Pemindahan Almat KCP Barru dibawah KC Makassar
February 27, 2025 Information on the Plan to Relocate the Address of KCP Barru under the Makassar Branch Office
27 Februari 2025 OJK Informasi Rencana Pemindahan Almat KCP Ngawi dibawah KC Kediri
February 27, 2025 Information on the Plan to Relocate the Address of KCP Ngawi under the Kediri Branch Office
27 Februari 2025 OJK Informasi Rencana Pemindahan Almat KCP Muara Enim dibawah KC Palembang
February 27, 2025 Information on the Plan to Relocate the Address of KCP Muara Enim under the Palembang Branch Office
28 Februari 2025 OJK Informasi Rencana Pemindahan Alamat KCP Muntilan Yogyakarta
February 28, 2025 Information on the Plan to Relocate the Address of KCP Muntilan, Yogyakarta
4 Maret 2025 OJK & BEI Permintaan Penjelasan Emiten dan Perusahaan Publik Lainnya
March 4, 2025 Request for Clarification from Issuers and Other Public Companies
6 Maret 2025 OJK Informasi Rencana Pemindahan Alamat Kantor Cabang Pembantu (KCP)
March 6, 2025 Information on the Plan to Relocate a Sub-Branch Office (KCP) Address
6 Maret 2025 OJK & BEI Permintaan Penjelasan Emiten dan Perusahaan Publik Lainnya
March 6, 2025 Request for Clarification from Issuers and Other Public Companies
28 April 2025 OJK & BEI Penjelasan atas Volatilitas Transaksi
April 28, 2025 Explanation of Transaction Volatility
28 April 2025 OJK & BEI Laporan Transaksi Afiliasi dan/atau Transaksi Material PT Bank KB Bukopin Tbk
April 28, 2025 Report on Affiliated Transactions and/or Material Transactions of PT Bank KB Bukopin Tbk
29 April 2025 OJK & BEI Penyampaian Bukti Iklan Penyampaian Bukti Publikasi Keterbukaan Informasi Transaksi Afiliasi PT Bank KB
April 29, 2025 Bukopin Tbk
Submission of Advertisement Evidence for the Disclosure of Information on Affiliated Transactions of PT
Bank KB Bukopin Tbk
2 Mei 2025 OJK & BEI Laporan Informasi atau Fakta Material Pengunduran Diri Direktur Utama KB Bank
May 2, 2025 Report on Material Information or Facts regarding the Resignation of the Company’s President Director
2 Mei 2025 OJK & BEI Laporan Informasi atau Fakta Material Pengunduran Diri Direktur KB Bank
May 2, 2025 Report on Material Information or Facts regarding the Resignation of the Company’s Director
2 Mei 2025 OJK & BEI Pernyataan Resmi Pengunduran Diri Direktur Utama dan Direktur KB Bank
May 2, 2025 Official Statement on the Resignation of the Company’s President Director and Director
21 Mei 2025 OJK & BEI Permintaan Penjelasan Emiten dan Perusahaan Publik Lainnya
May 21, 2025 Request for Clarification from Issuers and Other Public Companies
26 Mei 2025 OJK & BEI Laporan transaksi Afiliasi PT Bank KB Bukopin Tbk
May 26, 2025 Report on Affiliated Transactions of PT Bank KB Bukopin Tbk
27 Mei 2025 OJK & BEI Penyampaian Bukti Iklan Publikasi Keterbukaan Informasi Transakasi Afiliasi PT Bank KB Bukopin Tbk
May 27, 2025 Submission of Advertisement Evidence for the Disclosure of Information on Affiliated Transactions of PT
Bank KB Bukopin Tbk
19 Juni 2025 OJK & BEI Penyampaian Bukti Iklan Penawaran Umum Berkelanjutan Obligasi Berkelanjutan II KB Bank Tahap I Tahun
June 19, 2025 2025 dan Obligasi Subordinasi Berkelanjutan IV KB Bank Tahap I Tahun 2025
Submission of Advertisement Evidence for the Continuous Public Offering of KB Bank Sustainable Bonds II
Phase I of 2025 and KB Bank Subordinated Bonds IV Phase I of 2025
24 Juni 2025 OJK & BEI Risalah Rapat Umum Para Pemegang Saham Tahunan
June 24, 2025 Minutes of the Annual General Meeting of Shareholders
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Laporan Insidentil
Incidental Report
Tanggal Tujuan Perihal
Date To Subject
26 Juni 2025 OJK & BEI Laporan Informasi atau Fakta Material mengenai Pinjaman Subordinasi Perpetual/tanpa Jangka Waktu PT
June 26, 2025 Bank KB Bukopin Tbk
Report on Material Information or Facts regarding the Perpetual/Subordinated Loan without Maturity of PT
Bank KB Bukopin Tbk
30 Juni 2025 OJK & BEI Pelunasan Pinjaman Subordinasi Perpetual/Tanpa Jangka Waktu PT Bank KB Bukopin Tbk
June 30, 2025 Settlement of the Perpetual/Subordinated Loan without Maturity of PT Bank KB Bukopin Tbk
30 Juni 2025 OJK & BEI Laporan Transaksi Afiliasi PT Bank KB Bukopin Tbk
June 30, 2025 Report on Affiliated Transactions of PT Bank KB Bukopin Tbk
1 Juli 2025 OJK & BEI Laporan Transaksi Afiliasi dan Transaksi Material atas Pinjaman Subordinasi tanpa Jangka Waktu PT Bank
July 1, 2025 KB Bukopin Tbk
Report on Affiliated Transactions and Material Transactions regarding the Perpetual Subordinated Loan of
PT Bank KB Bukopin Tbk
1 Juli 2025 OJK & BEI Keterbukaan Informasi Transaksi Afiliasi dan Transaksi Material - Pelunasan Pinjaman Subordinasi PT Bank
July 1, 2025 KB Bukopin Tbk
Disclosure of Information on Affiliated Transactions and Material Transactions – Settlement of Subordinated
Loan of PT Bank KB Bukopin Tbk
1 Juli 2025 OJK & BEI Laporan Informasi atau Fakta Material Divestasi Anak Usaha PT Bank KB Bukopin Tbk
July 1, 2025 Report on Material Information or Facts regarding the Divestment of a Subsidiary of PT Bank KB Bukopin Tbk
2 Juli 2025 OJK & BEI Penyampaian Bukti Iklan Publikasi Bukti Iklan Keterbukaan Infomasi Transaksi Afiliasi PT Bank KB Bukopin
July 2, 2025 Tbk
Submission of Advertisement Evidence for the Disclosure of Information on Affiliated Transactions of PT
Bank KB Bukopin Tbk
2 Juli 2025 OJK & BEI Penyampaian Bukti Iklan Keterbukaan Infomasi Transaksi Afiliasi dan Transaksi Material PT Bank KB Bukopin
July 2, 2025 Tbk Submission of Advertisement Evidence for the Disclosure of Information on Affiliated Transactions and
Material Transactions of PT Bank KB Bukopin Tbk
2 Juli 2025 OJK & BEI Penyampaian Bukti Iklan Keterbukaan Infomasi atau Fakta Material PT Bank KB Bukopin Tbk
July 2, 2025 Submission of Advertisement Evidence for the Disclosure of Material Information or Facts of PT Bank KB
Bukopin Tbk
2 Juli 2025 OJK & BEI Penyampaian Bukti Iklan Keterbukaan Infomasi Transaksi Afiliasi dan Transaksi Material PT Bank KB Bukopin
July 2, 2025 Tbk
Submission of Advertisement Evidence for the Disclosure of Information on Affiliated Transactions and
Material Transactions of PT Bank KB Bukopin Tbk
4 Juli 2025 OJK & BEI Penyampaian Bukti Iklan Informasi Tambahan dalam rangka Penawaran Umum Berkelanjutan Obligasi
July 4, 2025 Berkelanjutan II KB Bank Tahap I Tahun 2025 dan Obligasi Subordinasi IV KB Bank Tahap I Tahun 2025
Submission of Advertisement Evidence for Additional Information in relation to the Continuous Public
Offering of KB Bank Sustainable Bonds II Phase I of 2025 and KB Bank Subordinated Bonds IV Phase I of
2025
11 Juli 2025 OJK & BEI Perubahan Komite Audit
July 11, 2025 Changes in the Audit Committee
11 Agustus 2025 OJK & BEI Permintaan Penjelasan Emiten dan Perusahaan Publik Lainnya
August 11, 2025 Request for Clarification from Issuers and Other Public Companies
11 Agustus 2025 OJK & BEI Penyampaian Bukti Iklan lnformasi Tambahan serta Perubahan dan/atau Tambahan lnformasi Ringkas terkait
August 11, 2025 rencana Penawaran Umum Berkelanjutan Obligasi Berkelanjutan II KB Bank Tahap II Tahun 2025
Submission of Advertisement Evidence for Additional Information, as well as Changes and/or Additions
to the Summary Information related to the plan for the Continuous Public Offering of KB Bank Sustainable
Bonds II Phase II of 2025
13 Agustus 2025 OJK & BEI Perubahan Nama KB Bank
August 13, 2025 Change of the Company’s Name
20 Agustus 2025 OJK & BEI Perubahan Alamat/Nomor Telepon/Fax/E-Mail/Website/NPWP/NPKP
August 20, 2025 Changes in Address/Telephone/Fax/E-mail/Website/NPWP/NPKP
22 Agustus 2025 OJK & BEI Laporan Transaksi Afiliasi dan Transaksi Material PT Bank KB Indonesia Tbk
August 22, 2025 Report on Affiliated Transactions and Material Transactions of PT Bank KB Indonesia Tbk
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Tata Kelola Perusahaan Corporate Governance
Laporan Insidentil
Incidental Report
Tanggal Tujuan Perihal
Date To Subject
22 Agustus 2025 OJK & BEI Laporan Informasi atau Fakta Material Mengenai Pelunasan Pinjaman PT. Bank KB Indonesia, Tbk kepada
August 22, 2025 Kookmin Bank Co. Ltd. Cabang Singapura
Report on Material Information or Facts regarding the Settlement of the Loan of PT Bank KB Indonesia Tbk
to Kookmin Bank Co. Ltd., Singapore Branch
27 Agustus 2025 OJK & BEI Permintaan Penjelasan Emiten dan Perusahaan Publik Lainnya
August 27, 2025 Request for Clarification from Issuers and Other Public Companies
27 Agustus 2025 OJK & BEI Penyampaian Bukti Iklan Informasi Tambahan Ringkas Atas Penerbitan Obligasi Berkelanjutan II KB Bank
August 27, 2025 Tahap II Tahun 2025
Submission of Advertisement Evidence for Additional Summary Information regarding the Issuance of KB
Bank Sustainable Bonds II Phase II of 2025
28 Agustus 2025 OJK & BEI Penjelasan atas Volatilitas Transaksi
August 28, 2025 Explanation of Transaction Volatility
28 Agustus 2025 OJK & BEI Laporan Kepemilikan atau Setiap Perubahan Kepemilikan Saham Perusahaan Terbuka
August 28, 2025 Report on Ownership or Any Changes in Share Ownership of a Public Company
28 Agustus 2025 OJK & BEI Penyampaian Bukti Iklan Perbaikan atas Informasi Tambahan Ringkas Obligasi Berkelanjutan II KB Bank
August 28, 2025 Tahap II Tahun 2025
Submission of Advertisement Evidence for Corrections to the Additional Summary Information for KB Bank
Sustainable Bonds II Phase II of 2025
28 Agustus 2025 OJK & BEI Penyampaian Bukti Iklan Pemberitahuan RUPS
August 28, 2025 Submission of Advertisement Evidence for the GMS Invitation
3 September 2025 OJK & BEI Perubahan Alamat/Nomor Telepon/Fax/E-Mail/Website/NPWP/NPKP
September 3, 2025 Changes in Address/Telephone/Fax/E-mail/Website/NPWP/NPKP
1 Oktober 2025 OJK & BEI Permintaan Penjelasan Emiten dan Perusahaan Publik Lainnya
October 1, 2025 Request for Clarification from Issuers and Other Public Companies
21 Oktober 2025 OJK & BEI Rencana Penyelenggaraan Public Expose - Tahunan
October 21, 2025 Plan for the Annual Public Expose
12 November 2025 OJK & BEI Laporan Kepemilikan atau Setiap Perubahan Kepemilikan Saham Perusahaan Terbuka
November 12, Report on Ownership or Any Changes in Share Ownership of a Public Company
2025
10 Desember 2025 OJK & BEI Permintaan Penjelasan Emiten dan Perusahaan Publik Peraturan
December 10, Request for Clarification from Issuers and Other Public Companies regarding Regulations
2025
23 Desember 2025 OJK & BEI Laporan Penunjukan/Perubahan Akuntan Publik dan/atau Kantor Akuntan Publik Jasa audit atas informasi
December 23, keuangan historis Tahunan
2025 Report on the Appointment/Change of Public Accountant and/or Public Accounting Firm for audit services
of Annual historical financial information.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Satuan Kerja Audit Intern (SKAI)
Internal Audit Work Unit (SKAI)
Satuan Kerja Audit Internal (SKAI) merupakan satuan The Internal Audit Work Unit (SKAI) is an independent
kerja independen yang memiliki tugas dan tanggung unit responsible for performing internal audit functions.
jawab menjalankan fungsi audit intern. Hal ini terlihat As stipulated in Board of Directors’ Decision Letter No.
dalam SK Direksi No. 044 Tahun 2025 tentang Struktur 044 of 2025 on the Organizational Structure of PT Bank
Organisasi PT Bank KB Indonesia Tbk, dimana SKAI KB Indonesia Tbk, SKAI is structurally accountable with
secara struktural bertanggung jawab dan memiliki a direct administrative reporting line to the President
jalur pelaporan administratif langsung kepada Direktur Director and a functional reporting line to the Board of
Utama dan jalur pelaporan fungsional kepada Dewan Commissioners and Audit Committee.
Komisaris dan Komite Audit.
SKAI berperan memberikan fungsi assurance dengan SKAI performs assurance functions by conducting
menganalisis secara mendalam atas akar permasalahan in-depth analyses of audit findings’ root causes and
temuan audit dan fungsi advisory secara proaktif provides proactive advisory services by offering
dengan cara memberikan saran perbaikan yang constructive recommendations to stakeholders
membangun kepada para pemangku kepentingan yang independently and objectively, delivering added value
independen serta objektif yang dapat memberi added and assisting the Bank in achieving its corporate
value dalam rangka membantu Bank mencapai tujuan objectives.
perusahaan.
Tujuan pelaksanaan audit yaitu untuk memastikan The internal audit is conducted to ensure that the Bank’s
aktivitas perusahaan telah sesuai dengan rencana activities are aligned with the established strategic
stratejik yang telah ditetapkan dan pelaksanaannya plans and that their execution is supported by sound
telah disertai dengan tata kelola yang baik, manajemen corporate governance, effective risk management, and
risiko, dan proses pengendalian intern yang memadai. adequate internal control processes.
Piagam Audit Intern Internal Audit’s Charter
SKAI melaksanakan tugas dan fungsi Audit Internal SKAI executes its internal audit duties and functions
dengan berpedoman pada Piagam Audit Intern tanggal in accordance with the Internal Audit’s Charter dated
27 Agustus 2025 yang ditetapkan oleh Direktur August 27, 2025, established by the President Director
Utama setelah mendapat persetujuan dari Dewan with the approval of the Board of Commissioners and
Komisaris dengan mempertimbangkan rekomendasi in consideration of recommendations from the Audit
Komite Audit diselaraskan dengan ketentuan regulator Committee, aligned with regulatory provisions, namely
yaitu, Peraturan Otoritas Jasa Keuangan (OJK) the Financial Services Authority (OJK) Regulation
No. 1/POJK.03/2019 tentang penerapan fungsi audit No. 1/POJK.03/2019 on the implementation of the
intern pada Bank Umum serta mengacu kepada internal audit function in Commercial Banks, and refers
Standar Internal Audit Global dari The Institute of to the Global Internal Audit Standards issued by The
Internal Auditors (IIA). Piagam Audit Intern merupakan Institute of Internal Auditors (IIA). The Internal Audit’s
pedoman/landasan kerja SKAI yang berisikan struktur Charter serves as the foundational guideline/basis for
dan kedudukan SKAI, tugas dan tanggung jawab, SKAI’s operations and outlines SKAI’s organizational
wewenang, visi, misi, fungsi, tujuan, dan ruang lingkup structure and positioning, duties and responsibilities,
pekerjaan. authorities, vision, mission, functions, objectives, and
scope of work.
548 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan Corporate Governance
Profil Kepala Satuan Kerja Audit Intern
Profile of Head of Internal Audit Unit
Roby Endrama
Purba Kepala Satuan Kerja Audit Intern
Head of Internal Audit Work Unit
Dasar Hukum Pengangkatan | Legal Basis of Appointment
SKEP/0015-DIR/II/2022 tanggal 2 Februari 2022 | SKEP/0015-DIR/II/2022 dated February 2, 2022
Riwayat Pendidikan | Educational Background
S1 Akuntansi, Universitas Airlangga Surabaya | Bachelor of Accounting, Universitas Airlangga Surabaya
Riwayat Pekerjaan | Employments History
• Head of Internal Audit PT AXA Mandiri Financial Service (2019-2022) | Head of Internal Audit at PT
AXA Mandiri Financial Service (2019-2022)
• Head of Internal Audit IPC Investment Company (2018-2019) | Head of Internal Audit at IPC
Usia | Age Investment Company (2018-2019)
46 tahun • Head Office Audit Group Head PT Bank CIMB Niaga Tbk (2016-2018) | Head of the Audit Group at
46 years old PT Bank CIMB Niaga Tbk (2016-2018)
Kewarganegaraan | Nationality Jabatan Lainnya | Concurrent Positions
Indonesia | Indonesian -
Domisili | Domicile Hubungan Afiliasi | Affiliations
Jakarta Tidak memiliki hubungan afiliasi dengan Direksi, Dewan Komisaris, maupun Pemegang Saham
Pengendali | Has no affiliation with the Board of Directors, Board of Commissioners, or Controlling
Shareholders.
Pihak yang Mengangkat dan Party Appointing and Dismissing the
Memberhentikan Kepala Satuan Kerja Head of Internal Audit Work Unit
Audit Intern
Mengacu pada POJK No. 1/POJK.03/2019 tentang Referring to POJK No. 1/POJK.03/2019 on the
Penerapan Fungsi Audit Intern pada Bank Umum dan Implementation of the Internal Audit Function in
POJK No. 56/POJK.04/2015 tentang Pembentukan dan Commercial Banks and POJK No. 56/POJK.04/2015 on
Pedoman Penyusunan Piagam Internal Audit, serta the Establishment and Guidelines for the Preparation of
Internal Audit Charter KB Bank, Kepala Satuan Kerja the Internal Audit Charter, as well as the KB Bank Internal
Audit Internal diangkat dan diberhentikan oleh Direktur Audit Charter, the Head of the Internal Audit Work Unit is
Utama dengan persetujuan Dewan Komisaris dan appointed and dismissed by the President Director with
rekomendasi Komite Audit. the approval of the Board of Commissioners and based
on the recommendation of the Audit Committee.
Tugas dan Tanggung Jawab Duties and Responsibilities
Dalam Struktur Pengendalian Intern KB Bank, SKAI Within the KB Bank’s Internal Control Structure,
memiliki peran utama untuk mendukung Dewan SKAI plays a primary role in supporting the Board of
Komisaris dan Direktur Utama dalam mencapai tujuan Commissioners and the President Director in achieving
KB Bank. SKAI melakukan penilaian independen the KB Bank’s objectives. SKAI conducts independent
terhadap manajemen risiko, pengendalian, dan proses assessments of risk management, internal control,
tata kelola. Penilaian ini dilakukan melalui analisis and governance processes. These assessments are
dan penelitian di berbagai bidang seperti keuangan, performed through analyses and reviews across
akuntansi, dan operasional, yang dilakukan melalui various areas, including finance, accounting, and
pemeriksaan langsung di lokasi (on-site) maupun operations, and are conducted through both on-
pemantauan jarak jauh (off-site). SKAI juga memberikan site examinations and off-site monitoring. SKAI also
rekomendasi perbaikan serta informasi objektif kepada provides recommendations for improvement and
manajemen. Selain itu, tanggung jawab SKAI mencakup objective information to management. Furthermore,
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memastikan bahwa fungsi audit internal berjalan sesuai SKAI is responsible for ensuring that the internal audit
dengan Standar Profesional Audit Internal dan Kode function operates in accordance with the International
Etik Audit Internal. Standards for the Professional Practice of Internal
Auditing and the Internal Audit Code of Conduct.
Kewenangan Satuan Kerja Audit Authorities of the Internal Audit Work
Internal Unit
1. Mengakses seluruh informasi yang relevan tentang 1. Access all relevant information concerning the
Bank terkait dengan tugas dan fungsi SKAI; Bank related to the duties and functions of SKAI;
2. Melakukan komunikasi secara langsung dengan 2. Communicate directly with the Board of Directors,
Direksi, Dewan Komisaris, dan Komite Audit; Board of Commissioners, and Audit Committee;
3. Menyelenggarakan rapat secara berkala dan 3. Conduct periodic and incidental meetings with the
insidentil dengan Direksi, Dewan Komisaris, dan Board of Directors, Board of Commissioners, and
Komite Audit; Audit Committee;
4. Melakukan koordinasi kegiatan terkait pengawasan 4. Coordinate supervisory activities with the external
dengan auditor ekstern; auditor;
5. Mengikuti rapat yang bersifat strategis tanpa 5. Attend strategic meetings without voting rights;
memiliki hak suara;
6. Mengusulkan perubahan Piagam Audit Internal 6. Propose amendments to the Internal Audit Charter
sesuai perkembangan lingkungan yang terkait in line with developments affecting the internal
dengan audit intern kepada Direktur Utama dan audit environment to the President Director and
Dewan Komisaris; the Board of Commissioners;
7. Mengalokasikan sumber daya auditor intern; 7. Allocate internal audit resources;
8. Mengusulkan mutasi, mengikuti pendidikan & 8. Propose personnel transfers, participation in
pelatihan dan program sertifikasi profesi bagi education and training programs, and professional
auditor intern; serta certification programs for internal auditors; and
9. Menggunakan tenaga ahli/spesialis dari luar KB 9. Utilize external experts or specialists when
Bank jika diperlukan. necessary.
Ruang Lingkup Audit Intern Scope of Internal Audit
Dalam melaksanakan fungsinya, SKAI melakukan In carrying out its functions, SKAI conducts
pemeriksaan dan evaluasi terhadap berbagai aktivitas examinations and evaluations of various KB Bank
KB Bank yang meliputi: activities, including:
1. Efektivitas, efisiensi, dan kecukupan sistem 1. The effectiveness, efficiency, and adequacy of
pengendalian intern, manajemen risiko dan tata the internal control system, risk management, and
kelola secara kesinambungan; governance processes on an ongoing basis;
2. Keandalan, efektivitas, integritas dari proses dan, 2. The reliability, effectiveness, and integrity of
sistem manajemen informasi, termasuk relevansi, management processes and information systems,
akurasi, kelengkapan, ketersediaan, serta including the relevance, accuracy, completeness,
kerahasiaan data; availability, and confidentiality of data;
3. Kepatuhan terhadap ketentuan peraturan 3. Compliance with applicable laws and regulations;
perundang-undangan; serta and
4. Kualitas kinerja Organisasi KB Bank. 4. KB Bank’s organizational performance quality.
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Struktur dan Kedudukan Audit Internal Dalam Organisasi
Structure and Position of Internal Audit within the Organization
Board of Commissioners
Audit Committee
President Director
Internal Audit Division Head
Audit Professional
Channel & Special Audit Headquarter & Subsidiary IT Audit Department
Practices Department
Department Head Audit Department Head Head
Head
head
Quality Assurance,
Region I - V Audit HQ Business Audit IT Development
Development & Data
Unit Unit Audit Unit
Analytics Unit
Quality Assurance, Region I - V HQ Business IT Development
Development & Data Auditor Auditor Auditor
Analytics Specialist
Enablers & Risk
Audit Methodology, Special Audit Unit Management Audit IT Assurance Audit
Reporting & Support Unit Unit
Unit
Special Enablers & Risk
Audit Auditor Management IT Assurance
Methodology, Auditor Auditor
Reporting &
Support Specialist
Finance & Subsidiary
Regulatory & Audit Unit
Partnership Relation
Unit
Finance &
Subsidiary Auditor
SKAI adalah fungsi independen yang bertanggung SKAI is an independent function that reports directly
jawab langsung kepada Direktur Utama dan Dewan to the President Director and to the Board of
Komisaris melalui Komite Audit. SKAI merupakan Commissioners through the Audit Committee. SKAI
salah satu unsur dari Sistem Pengendalian Internal constitutes one of the elements of the Internal Control
yang berada pada layer ketiga dalam Three Line of System and operates as the third line within the Three
Defense yang memiliki fungsi membantu Manajemen Lines of Defense framework, assisting Management
dalam mencapai tujuan KB Bank melalui penilaian yang in achieving the KB Bank’s objectives through
independen atas pengendalian internal, penilaian risiko independent assessments of internal controls, risk
dan tata kelola perusahaan. management, and corporate governance.
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Satuan Kerja Audit Intern memiliki 4 (empat) The Internal Audit Work Unit consists of 4 (four)
Departemen , yaitu: Departments, namely:
1. Audit Professional Practices 1. Audit Professional Practices
a. Quality Assurance, Development & Data a. Quality Assurance, Development & Data
Analytics Unit; Analytics Unit;
b. Quality Assurance, Development & Data b. Quality Assurance, Development & Data
Analytics Specialist; Analytics Specialist;
c. Audit Methodology, Reporting & Support Unit; c. Audit Methodology, Reporting & Support Unit;
d. Audit Methodology, Reporting & Support d. Audit Methodology, Reporting & Support
Specialist; Specialist;
e. Regulatory and Partnership Relation Unit. e. Regulatory and Partnership Relation Unit.
2. Channel & Special Audit 2. Channel & Special Audit
a. Region I-V Audit Unit; a. Region I–V Audit Unit;
b. Region I-V Auditor; b. Region I–V Auditors;
c. Special Audit Unit; c. Special Audit Unit;
d. Special Auditor. d. Special Auditors.
3. HQ & Subsidiary Audit 3. HQ, IT & Subsidiary Audit
a. HQ Business Audit Unit; a. HQ Business Audit Unit;
b. HQ Business Auditor; b. HQ Business Auditors;
c. Enablers & Risk Management Audit Unit; c. Enablers & Risk Management Audit Unit;
d. Enablers & Risk Management Audit Auditor; d. Enablers & Risk Management Audit Auditors;
e. Finance & Subsidiary Audit Unit; e. Finance & Subsidiary Audit Unit;
f. Finance & Subsidiary Auditor. f. Finance & Subsidiary Auditors.
4. Information Technology (IT) Audit 4. Information Technology (IT) Audit
a. IT Development Audit Unit; a. IT Assurance Audit Unit;
b. IT Development Auditor; b. IT Assurance Auditors;
c. IT Assurance Audit Unit; c. IT Development Audit Unit;
d. IT Assurance Auditor. d. IT Development Auditors.
Setiap Departemen dipimpin oleh seorang Kepala Each Department is led by a Department Head based
Departemen yang bertempat di Kantor Pusat, dengan at the Head Quarter, supported by staff in numbers
jumlah staf yang disesuaikan berdasarkan kebutuhan. adjusted according to operational needs.
Komposisi Personel SKAI SKAI Personnel Composition
Jumlah karyawan pada Satuan Kerja Audit Internal As of the reporting date, the Internal Audit Work
tercatat sebanyak 43 orang, dengan komposisi sebagai Unit comprised of 43 employees, with the following
berikut: composition:
Jabatan Jumlah Personel
Position Number of Personel
Kepala SKAI | Head of SKAI 1
Kepala Departemen | Head of Department 4
Manajer | Manager 14
Auditor 21
Specialist 3
Jumlah | Total 43
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Sertifikasi Sebagai Profesi Audit Intern
Certification as an Internal Audit Professional
Sertifikasi Jumlah Orang
Certifications Number of People
Nasional | National Sertifikasi Internal Audit | Internal Audit Certifications 27
Qualified Internal Auditor Tingkat Lanjutan | Qualified Internal Auditor for Advanced Level -
Qualified Internal Auditor Tingkat Managerial | Qualified Internal Auditor for Managerial Level 3
Certified Banking Internal Audit Level Auditor | Certified Banking Internal Audit for Auditor Level 17
Certified Banking Internal Audit Level Supervisor | Certified Banking Internal Audit for Supervisor Level 7
Sertifikasi Manajemen Risiko | Risk Management Certifications 37
Sertifikasi Manajemen Risiko Jenjang 4 | Risk Management Certification Level 4 27
Sertifikasi Manajemen Risiko Jenjang 5 | Risk Management Certification Level 5 9
Sertifikasi Manajemen Risiko Jenjang 6 | Risk Management Certification Level 6 1
Internasional | Sertifikasi Audit Forensik | Forensic Audit Certification 2
International
Certified Forensic Auditor (CFrA) 2
Sertifikasi Sistem Informasi Audit | Information Systems Audit Certification 1
Certified Information System Auditor (CISA) 1
Kode Etik Auditor Code of Conduct for Auditors
Satuan Kerja Audit Internal juga mengikuti Kode Etik The Internal Audit Work Unit adheres to the Code of
Auditor yang tercantum dalam Internal Audit Charter. Conduct outlined in the Internal Audit’s Charter. The
Kode Etik Auditor Internal ini berisi norma dan asas Internal Auditor Code of Conduct establishes the
terkait dengan kepatutan dan kepantasan yang wajib norms and principles of propriety and professional
dipatuhi dan dilaksanakan oleh auditor intern, yang conduct that must be observed and implemented
paling sedikit mencakup kode etik pelaksanaan audit by internal auditors, and at a minimum includes the
intern sebagaimana ditetapkan oleh asosiasi profesi internal audit code of conduct as prescribed by the
audit intern. relevant professional associations.
1. Independen 1. Independence
Auditor intern memiliki independensi dalam Internal auditors maintain independence in
melakukan aktivitas audit dan aktivitas investigasi, conducting audit and investigative activities, and
mengemukakan pandangan serta pemikiran sesuai express their views and professional judgments in
dengan profesinya dan standar yang berlaku. accordance with applicable standards.
2. Integritas 2. Integrity
Auditor Intern harus melaksanakan pekerjaannya Internal auditors perform their duties honestly,
secara jujur, hati-hati dan bertanggung jawab. diligently, and responsibly.
3. Objektivitas 3. Objectivity
Auditor Intern bebas dari benturan kepentingan Internal auditors are free from conflicts of interest
(conflict of interest) atas objek atau aktivitas yang regarding the activities or objects under review.
diperiksa.
4. Kerahasiaan 4. Confidentiality
Auditor intern menghormati nilai dan kepemilikan Internal auditors respect the value and ownership
informasi yang diterimanya dan tidak mengungkap of information received and do not disclose such
informasi tersebut tanpa kewenangan yang sah, information without proper authorization, unless
kecuali diharuskan oleh hukum atau profesi. required by law or professional obligations.
5. Kompetensi 5. Competence
Auditor intern menerapkan pengetahuan, Internal auditors apply the knowledge, skills, and
kecakapan dan pengalaman yang diperlukan experience necessary to perform internal audit
dalam memberikan jasa audit intern. services.
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6. Profesionalisme 6. Professionalism
Profesionalisme menjadi acuan dalam aktivitas Professionalism serves as the foundation of audit
audit, untuk itu auditor intern memiliki integritas, activities. Internal auditors demonstrate integrity,
sikap mental yang independen, dapat diandalkan, an independent mental attitude, reliability,
tegas, jujur dan terpercaya. firmness, honesty, and trustworthiness.
Pengembangan Kompetensi Audit Competency Development for Internal
Intern Auditors
SKAI mendorong seluruh auditor internalnya agar SKAI encourages all internal auditors to effectively
dapat mengimplementasikan kompetensi dan apply their competencies and knowledge in performing
pengetahuan yang dimiliki dalam melaksanakan peran their roles and responsibilities within the Bank. To
dan fungsinya di Bank. Untuk mendukung hal ini, SKAI support this objective, SKAI has designed competency
telah merancang program peningkatan kompetensi development programs through training, workshops,
melalui pelatihan, workshop, dan sertifikasi profesi, and professional certifications, both at the national and
baik nasional maupun internasional, guna memastikan international levels, to ensure continuous improvement
kualitas audit yang lebih baik. in audit quality.
Nama Training Tanggal Penyelenggara Tempat
No.
Name of Training Date Organizer Venue
1 Internal Sharing Session SKAI | SKAI Internal Januari-Desember 2025 Internal SKAI KB Bank
Sharing Session January-December 2025 Learning Center
2 Peran dan Tanggung Jawab Internal Audit dalam Februari 2025 Ikatan Auditor Internal Bank (IAIB) Online
Pelindungan Data Pribadi (PDP) | The Role and February 2025 Bank Internal Auditor Association
Responsibilities of Internal Audit in Personal Data (IAIB)
Protection (PDP)
3 Project Management Fundamental - For Beginner Februari 2025 PT Andalan Teknologi Inovasi Intiland Tower
And Intermediate Professionals (PMBOK V6 February 2025 11th Floor
And IEEE Standards) Project Management
Fundamentals – For Beginner and Intermediate
Professionals (PMBOK V6 and IEEE Standards)
4 Pelatihan Dan Ujian Certified Fraud Examiner Maret 2025 Lembaga Pengembangan Fraud Online
| Certified Fraud Examiner Training and March 2025 Auditing (LPFA) | Fraud Auditing
Examination Development Institute (LPFA)
5 Sertifikasi Bidang Audit Intern Bank Level Maret 2025 Lembaga Sertifikasi Profesional Online
Supervisor | Bank Internal Audit Certification – March 2025 Perbankan (LSPP) | Banking
Supervisor Level Professional Certification Institute
(LSPP)
6 Training dan Penyetaraan Sertifikasi Manajemen April, Juni, Juli, Agustus, Badan Sertifikasi Manjemen KB Bank
Risiko Jenjang 4 dan 5 | Training and dan Desember2025 Risiko (BSMR) | Risk Management Learning Center
Certification Alignment for Level 4 and 5 Risk April, June, July, August Certification Agency (BSMR) dan Online
Management Certifications and December 2025 KB Bank
Learning Center
and Online
7 Pelatihan Mastering IT Project Management April 2025 PT Andalan Teknologi Inovasi Offline
(PMBOK V6 And IEEE Standards) | Mastering IT April 2025
Project Management Training (PMBOK V6 and
IEEE Standards)
8 Training Model Perhitungan Pricing Pinjaman Juli 2025 Mahaka Institute Mahaka
dan Suku Bunga Dasar Kredit (SBDK) serta July 2025 Institute -
Pengelolaan Liquidity Coverage Ratio (LCR) Jakarta
dan Net Stable Funding Ratio (NSFR) | Training
on Loan Pricing Calculation Models and
Base Lending Rate (SBDK), as well as the
Management of Liquidity Coverage Ratio (LCR)
and Net Stable Funding Ratio (NSFR)
9 Training Induction Online 2025 | 2025 Induction Agustus 2025 Human Capital Online
Online Training August 2025
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Nama Training Tanggal Penyelenggara Tempat
No.
Name of Training Date Organizer Venue
10 Public Training “The Essentials of Problem Loans September 2025 Alta Perfecto Alta Perfecto
and Restructuring in Syndicated Loan” | September 2025
Public Training “The Essentials of Problem Loans
and Restructuring in Syndicated Loans”
11 Refreshment Sertifikasi Manajemen Risiko September 2025 Badan Sertifikasi Manjemen Online
Jenjang 5 dan 6 | Level 5 and 6 Risk September 2025 Risiko (BSMR) | Risk Management
Management Certification Refresher Certification Agency (BSMR)
12 Training Kejahatan Siber: Ancaman dan September 2025 BCA Learning Service Hotel Ra Suites
Solusi Keamanan Siber | Cybercrime Training: September 2025 Simatupang
Cybersecurity Threats and Solutions Jakarta
13 Cyber Security Training: Membangun Cyber dan September 2025 Indonesia Risk Professional KB Bank
IT Risk Culture | Cyber Security Training: Building September 2025 Association (IRPA) Learning Center
Cyber and IT Risk Culture
14 Training Fraud Auditing 1 dan 2 | Fraud Auditing Oktober, November 2025 Lembaga Pengembangan Fraud Online
Training 1 and 2 October, November 2025 Auditing (LPFA) | Fraud Auditing
Development Institute (LPFA)
15 Training Liquidity Risk Management: Basel Oktober 2025 PT Triniti Solusi Kreatifindo KB Bank
III and OJK Framework in Practice | Liquidity October 2025 Learning Center
Risk Management Training: Basel III and OJK
Framework in Practice
16 Training dan Ujian Sertifikasi Audit Intern Bank November 2025 Maisa Edukasi KB Bank
Jenjang 4 | Bank Internal Audit Certification November 2025 Learning Center
Training and Examination Level 4
17 Training Agile Auditing: Redefining Audit November 2025 Yayasan Pendidikan Internal Audit Online
Practices for Disruptive Era (AGL) | Agile Auditing November 2025 (YPIA) | Internal Audit Education
Training: Redefining Audit Practices for the Foundation (YPIA)
Disruptive Era (AGL)
18 Training Leadership for HQ Manager Batch 6,7,8 | November 2025 Capstone KB Bank
Leadership for HQ Manager Training Batch 6, 7, 8 November 2025 Learning Center
19 Training Quality Assessment: Evaluating Internal Desember 2025 Yayasan Pendidikan Internal Audit Online
Audit Effectiveness (QA) | Quality Assessment December 2025 (YPIA) | Internal Audit Education
Training: Evaluating Internal Audit Effectiveness Foundation (YPIA)
(QA)
Pelaksanaan Tugas dan Hasil Temuan Implementation of Duties and Audit
Audit Tahun 2025 Results in 2025
Metode Audit Audit Methodology
SKAI menjalankan fungsi pengawasan internal sesuai SKAI carried out its internal oversight function in
dengan Rencana Audit Tahun 2025 yang telah disusun accordance with the 2025 Audit Plan, which was
dengan pendekatan Audit Berbasis Risiko (Risk Based developed using a Risk-Based Audit approach.
Audit). Fokus utama dari audit ini adalah pada proses The primary focus of the audit was on business
bisnis dan risiko inheren, dengan pelaksanaan audit processes and inherent risks, with audit activities
yang difokuskan pada area-area dengan risiko tinggi concentrated on high-risk areas that could potentially
yang berpotensi menghambat pencapaian target bisnis hinder the achievement of business targets or
atau kegiatan operasional. SKAI secara periodik, akan operational activities. SKAI periodically monitors the
memonitor pelaksanaan tindak lanjut perbaikan sesuai implementation of follow-up actions in accordance
dengan komitmen auditee. Temuan yang bersifat with the commitments of the auditees. For findings
kritikal dan berdampak signifikan bagi Bank, SKAI that are critical and have a significant impact on the
akan segera melakukan eskalasi atas temuan tersebut Bank, SKAI will promptly escalate such findings to the
kepada Stakeholders dan Manajemen. relevant Stakeholders and Management.
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Pelaksanaan Kegiatan Audit Tahun 2025 Implementation of Audit Activities in 2025
Berikut adalah uraian mengenai pelaksanaan audit The following outlines the implementation of audit
pada tahun 2025: activities during 2025:
Audit Plan Vs Realisasi Carry Forward 2024 & 2025 (berdasarkan Laporan Hasil Audit yang telah rilis)
Audit Plan vs. Realization of Carry Forward 2024 & 2025(Based on Issed Audit Reports)
Audit Department Audit Area Audit Type Audit Plan Audit Realization %
Channel & Special Audit 85 77 91%
Regional 66 64 97%
General Audit 66 64 97%
Thematic Audit 0 0 0%
Special Audit 0 0 0%
Group/Department/Project 19 13 68%
General Audit 6 1 17%
Thematic Audit 1 0 0%
Special Audit 12 12 100%
HQ & Subsidiary Audit 21 16 76%
Group/Department/Project 21 16 76%
General Audit 15 11 73%
Thematic Audit 6 5 83%
Special Audit 0 0 0%
IT Audit 12 8 67%
Group/Department/Project 12 8 67%
General Audit 3 2 67%
Thematic Audit 4 3 75%
Special Audit 5 3 60%
Planned Audit 118 101 86%
Special Audit 2
Unplanned Audit 2
Total Realization Audit 118 103 87%
Audit Plan 2025 Vs Realisasi (berdasarkan Laporan Hasil Audit yang telah rilis)
2025 Audit Plan vs. Realization (Based on Issed Audit Reports)
Audit Department Audit Area Audit Type Audit Plan Audit Realization %
Channel & Special Audit 39 31 79%
Regional 25 23 92%
General Audit 25 23 92%
Thematic Audit 0 0 0%
Special Audit 0 0 0%
Group/Department/Project 14 8 57%
General Audit 5 0 0%
Thematic Audit 1 0 0%
Special Audit 8 8 100%
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Audit Plan 2025 Vs Realisasi (berdasarkan Laporan Hasil Audit yang telah rilis)
2025 Audit Plan vs. Realization (Based on Issed Audit Reports)
Audit Department Audit Area Audit Type Audit Plan Audit Realization %
HQ & Subsidiary Audit 14 9 64%
Group/Department/Project 14 9 64%
General Audit 10 6 60%
Thematic Audit 4 3 75%
Special Audit 0 0 0%
IT Audit 11 7 64%
Group/Department/Project 11 7 64%
General Audit 2 1 50%
Thematic Audit 4 3 75%
Special Audit 5 3 60%
Planned Audit 64 47 73%
Special Audit 2
Unplanned Audit 2
Total Realization Audit 64 49 77%
Temuan dan Tindak Lanjut Hasil Audit Audit Findings and Follow-Up
KB Bank telah menindaklanjuti hasil pemeriksaan Audit KB Bank has followed up on the results of Internal Audit
Intern yang dilakukan sepanjang tahun 2025, dengan examinations conducted throughout 2025, achieving a
tingkat persentase tindak lanjut mencapai 88%. follow-up completion rate of 88%.
Evaluasi Kinerja Satuan Kerja Audit Internal Performance Evaluation of the Internal Audit
Work Unit
Evaluasi dan review telah dilakukan oleh Kantor The latest evaluation and review were conducted
Akuntan Parker Russell Internasional, yang terdaftar by Parker Russell International, a registered Public
sebagai Akuntan Publik. Proses review ini mencakup Accounting Firm. The review covered the period from
periode 01/07/20 hingga 30/06/23, dengan tujuan July 1, 2020, to June 30, 2023, intending to ensure and
untuk memastikan dan meyakinkan bahwa kegiatan confirm that SKAI’s internal audit activities complied
audit internal SKAI mematuhi Ketentuan POJK No. 1/ with POJK No. 1/POJK.03/2019 and the International
POJK.03/2019, International Professional Practices Professional Practices Framework (IPPF).
Framework (IPPF).
Hasil penilaian terhadap kesesuaian dengan POJK The results of the assessment of compliance with
serta IPPF bahwa Kesimpulan pelaksanaan fungsi POJK and IPPF concluded that the implementation of
Audit Intern PT Bank KB Indonesia Tbk, Tbk dari 15 the Internal Audit function of PT Bank KB Indonesia
(lima belas) sub area yang dikaji ulang, 11 (sebelas) Tbk from 15 (fifteen) sub-areas that were reviewed, 11
diantaranya disimpulkan Generally Conform (GC), 3 (eleven) of them were considered Generally Conform
(tiga) diantaranya disimpulkan Partially Conform (PC), (GC), 3 (three) were considered Partially Conform
dan 1 (satu) disimpulkan Not Applicable (N/A) karena (PC), and 1 (one) was considered Not Applicable (N/A)
sub area tersebut tidak diterapkan. Kaji ulang periode because the sub-area was not implemented. The next
berikutnya akan dilaksanakan pada tahun 2026 dengan external quality assessment review is scheduled to
memperhatikan ketentuan yang berlaku. be conducted in 2026 by considering the applicable
provisions.
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Akuntan Publik
Public Accountant
Fungsi pengawasan independen terhadap aspek The Bank’s independent oversight function over
keuangan Bank dilakukan dengan melaksanakan its financial aspects is carried out through External
pemeriksaan Audit Eksternal yang dilakukan oleh Audits conducted by a Public Accountant and Public
Akuntan Publik dan Kantor Akuntan Publik (KAP) Accounting Firm (KAP) appointed by the Board
yang ditunjuk melalui Dewan Komisaris setelah of Commissioners after obtaining the delegation
mendapatkan pelimpahan wewenang dari Rapat authority from the Bank’s Annual General Meeting of
Umum Pemegang Saham (RUPS) Tahunan tahun buku Shareholders (GMS) for Financial Year 2024 dated May
2024 Bank pada tanggal 28 Mei 2025 dan juga dengan 28, 2025, and by considering the recommendations of
mempertimbangkan rekomendasi dari Komite Audit. the Board of Commissioners and the Audit Committee.
Auditor Eksternal harus independen dari pengaruh The External Auditor must be independent from
Direksi, Dewan Komisaris dan pihak yang the influence of the Board of Directors, the Board
berkepentingan di Bank. Bank wajib menyediakan semua of Commissioners, and any interested parties
catatan akuntansi dan data penunjang yang diperlukan within the Bank. The Bank is required to provide all
bagi Audit Independen sehingga memungkinkan accounting records and supporting data necessary
Audit Independen memberikan pendapatnya tentang for the Independent Audit to enable the auditor to
kewajaran, ketaat-azasan dan kesesuaian laporan express an opinion on the fairness, consistency, and
keuangan Bank dengan Standar Akuntansi Keuangan conformity of the Bank’s financial statements with
(SAK) Indonesia. Audit Independen wajib memberitahu Indonesian Financial Accounting Standards (SAK). The
Bank bila ada kejadian dalam Perusahaan yang tidak Independent Auditor is obliged to inform the Bank of
sesuai dengan peraturan perundang-undangan yang any occurrences within the Company that are not in
berlaku. compliance with prevailing laws and regulations.
Kantor Akuntan Publik Mirawati Sensi Idris (Moore Public Accounting Firm Mirawati Sensi Idris (Moore
Global) ditunjuk oleh KB Bank sebagai pihak independen Global) was appointed by KB Bank as the independent
yang bertanggung jawab atas pemeriksaan laporan party responsible for auditing the Company’s financial
keuangan KB Bank untuk tahun buku 2025, yang statements for the fiscal year 2025. The firm is
telah terdaftar di Bank Indonesia dan Otoritas Jasa registered with Bank Indonesia and the Financial
Keuangan. Services Authority.
Kebijakan Penunjukan Akuntan Publik Policy on the Appointment of Public
Accountants
Sebagai bagian dari upaya menjaga transparansi As part of efforts to maintain transparency and
dan akuntabilitas laporan keuangan perbankan, OJK accountability in banking financial reporting, OJK
telah menetapkan ketentuan mengenai audit laporan has established regulations concerning the audit of
keuangan oleh Akuntan Publik. Ketentuan tersebut financial statements by Public Accountants. These
sebagaimana diatur dalam Peraturan Otoritas Jasa provisions are stipulated under Financial Services
Keuangan No. 37 Tahun 2019 dan penyempurnaan Authority Regulation No. 37 of 2019 and its amendment,
Peraturan Otoritas Jasa Keuangan No. 18 Tahun 2025 Financial Services Authority Regulation No. 18 of 2025,
yang ditetapkan tanggal 8 Agustus 2025 dan efektif which was enacted on 8 August 2025 and will become
enam bulan setelahnya, serta Peraturan Otoritas effective six months thereafter, as well as Financial
Jasa Keuangan No. 14 Tahun 2022 bagi Bank, yang Services Authority Regulation No. 14 of 2022 for Banks
merupakan Emiten atau Perusahaan Publik yang that are Issuers or Public Companies, which requires
mewajibkan laporan keuangan periode 31 Desember financial statements as of December 31 that are
yang dipublikasikan secara triwulanan dan tahunan published on a quarterly and annual basis to be audited
untuk diaudit oleh Akuntan Publik terdaftar di OJK. by a Public Accountant registered with OJK.
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Selain itu, guna memastikan independensi dan kualitas Furthermore, to ensure auditor independence and
audit, OJK membatasi penggunaan jasa Akuntan Publik audit quality, OJK limits the engagement of the same
yang sama untuk audit laporan keuangan tahunan Public Accountant for the audit of annual financial
maksimal selama tujuh tahun kumulatif. Ketentuan statements to a maximum of three consecutive years.
ini diatur dalam Peraturan OJK No. 9/POJK.03/2023 This provision is regulated under OJK Regulation No.
tentang Penggunaan Jasa Akuntan Publik dan Kantor 9/POJK.03/2023 on the Use of Public Accountant and
Akuntan Publik dalam kegiatan Jasa Keuangan, yang Public Accounting Firm Services in Financial Services
mulai berlaku sejak 11 Juli 2023. Activities, effective July 11, 2023.
Berikut adalah Kantor Akuntan Publik serta Akuntan The following are the Public Accounting Firms and
Publik yang Melakukan Audit Laporan Keuangan Public Accountants who have audited the KB Bank’s
Tahunan KB Bank Selama 5 (Lima) Tahun Terakhir: Annual Financial Statements over the Past 5 (five)
years:
Kantor Akuntan Nama Akuntan Publik
Izin KAP
Tahun Publik (Partner Penanggung Jawab) Periode Opini
Year Public Accounting Name of Public Accountant Fee (Rp) Public Accounting
Period Opinion
Firm License
Firm (Engagement Partner)
2025 Mirawati Sensi Idris Denny Susanto 1 Tahun | Year 2.500.000.000 Wajar dalam semua No. 327/KM.1/2023
hal yang material
Fair in all material
respects
2024 Mirawati Sensi Idris Denny Susanto 1 Tahun | Year 2.400.000.000 Wajar dalam semua No.327/KM.1/2023
hal yang material
Fair in all material
respects
2023 Mirawati Sensi Idris Denny Susanto 1 Tahun | Year 2.430.000.000 Wajar dalam semua No.327/KM.1/2023
hal yang material
Fair in all material
respects
2022 Kosasih, Denny Susanto 1 Tahun | Year 1.700.000.000 Wajar dalam semua No. 854/KM.1/2015
Nurdiyaman, hal yang material
Mulyadi, Tjahjo & Fair in all material
Rekan respects
2021 Kosasih, Denny Susanto 1 Tahun | Year 1.600.000.000 Wajar dalam semua No. 854/KM.1/2015
Nurdiyaman, hal yang material
Mulyadi, Tjahjo & Fair in all material
Rekan respects
Jasa Lain yang Diberikan Kantor Other Services Provided by Public
Akuntan Publik dan Akuntan Publik Accounting Firms and Public
Selain Jasa Audit Laporan Keuangan Accountants Apart from Annual
Tahunan pada Tahun Buku Terakhir Financial Report Audit Services in the
Last Fiscal Year
Hingga akhir tahun 2025, tidak terdapat jasa lain yang As of the end of 2025, there were no other services
diberikan oleh Kantor Akuntan Publik Mirawati Sensi provided by Public Accounting Firm Mirawati Sensi
Idris (Moore Global) selain jasa audit Laporan Keuangan Idris (Moore Global) other than the audit services for
Tahun Buku 2025. the 2025 Fiscal Year Financial Statements.
Koordinasi Auditor Eksternal dan Komite Coordination Between the External Auditor
Audit and the Audit Committee
Sepanjang periode pemeriksaan, Bank menerapkan Throughout the audit period, the Bank maintained
komunikasi yang transparan dengan auditor transparent communication with the external auditor
eksternal dengan menyediakan informasi serta data by providing complete information and audit data.
pemeriksaan secara lengkap. Kolaborasi yang erat Close collaboration was established to discuss the
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dijalin untuk membahas kebijakan akuntansi terkini latest accounting policies and developments in
serta perkembangan kebijakan perpajakan, sehingga tax regulations, ensuring that the Bank’s Financial
Laporan Keuangan Bank dapat disusun dengan wajar Statements were prepared fairly and accurately.
dan akurat. Dengan pendekatan ini, terbentuk kerangka Through this approach, an effective working framework
kerja yang efektif antara Bank dan auditor eksternal was established between the Bank and the external
guna memastikan integritas serta transparansi dalam auditor to ensure integrity and transparency in the
proses pemeriksaan. audit process.
Langkah ini sejalan dengan Piagam Komite Audit This practice is in line with the Audit Committee’s
serta Tugas dan Tanggung Jawab Komite Audit, yang Charter, as well as the Audit Committee’s Duties
diantaranya menyatakan: Memberikan pendapat and Responsibilities, which include, among others:
independen dalam hal terjadi perbedaan pendapat Providing an independent opinion in the event of
antara Manajemen dan Akuntan atas jasa yang differences of opinion between Management and the
diberikannya: Accountant regarding the services rendered:
1. Memberikan rekomendasi kepada Dewan 1. Providing recommendations to the Board of
Komisaris mengenai penunjukan Akuntan Publik Commissioners regarding the appointment of the
dan Kantor Akuntan Publik yang didasarkan pada Public Accountant and Public Accounting Firm
independensi, ruang lingkup penugasan dan fee; based on independence, scope of engagement,
serta and fees; and
2. Melakukan penelaahan atas pelaksanaan 2. Reviewing the implementation of audits conducted
pemeriksaan oleh auditor internal (Satuan Kerja Audit by the internal auditor (Internal Audit Work Unit),
Internal), auditor eksternal (Kantor Akuntan Publik) external auditor (Public Accounting Firm), and the
dan lembaga pengawas Bank (BI, OJK atau Lembaga Bank’s supervisory authorities (BI, OJK, or other
Otoritas Lainnya) dan mengawasi pelaksanaan regulatory authorities), and monitoring the Board
tindak lanjut oleh Direksi atas temuan tersebut. of Directors’ follow-up actions on audit findings.
Manajemen Risiko
Risk Management
Manajemen risiko merupakan salah satu pilar utama dalam Risk management is one of the main pillars in ensuring
memastikan keberlanjutan dan ketahanan operasional the sustainability and operational resilience of
KB Bank di tengah dinamika industri keuangan yang KB Bank amid increasingly complex financial industry
semakin kompleks. Sepanjang tahun 2025, Bank dynamics. Throughout 2025, the Bank faced various
menghadapi berbagai tantangan eksternal, mulai dari external challenges, ranging from fluctuations in global
fluktuasi kondisi makroekonomi global hingga perubahan macroeconomic conditions to changes in domestic
regulasi domestik yang menuntut penyesuaian strategi regulations that demand adjustments to business
bisnis. Dalam konteks tersebut, manajemen risiko berperan strategies. In this context, risk management plays an
penting sebagai kerangka kerja terpadu untuk menjaga important role as an integrated framework to maintain
stabilitas, kepercayaan nasabah, dan kinerja yang sehat. stability, customer trust, and healthy performance.
Untuk menghadapi berbagai potensi risiko, KB Bank To face various potential risks, KB Bank continues to
terus memperkuat sistem pengawasan risiko yang strengthen its risk supervision system, which includes
mencakup aspek kredit, likuiditas, operasional, pasar, aspects of credit, liquidity, operations, markets,
kepatuhan, serta aspek risiko lainnya. Penerapan compliance, and other risk aspects. The application
prinsip kehati-hatian menjadi dasar dalam setiap proses of the principle of prudence is the basis in every
pengambilan keputusan bisnis, disertai pemanfaatan business decision-making process, along with the
teknologi analitik dan data untuk meningkatkan akurasi use of analytics and data technology to improve the
identifikasi serta mitigasi risiko. Langkah ini sejalan accuracy of identification and risk mitigation. This step
dengan komitmen bank dalam menerapkan tata kelola is in line with the Bank’s commitment to implementing
yang baik (Good Corporate Governance) serta menjaga Good Corporate Governance and maintaining overall
kesehatan keuangan secara menyeluruh. financial soundness.
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Selain itu, bank secara aktif mengembangkan budaya Furthermore, the Bank actively develops a risk
manajemen risiko di seluruh lini organisasi agar setiap management culture across the entire organization
karyawan memahami perannya dalam mendeteksi dan so that every employee understands his or her role in
mengelola risiko sejak dini. Melalui pelatihan, peningkatan detecting and managing risks early on. Through training,
kapasitas, dan komunikasi yang berkelanjutan, KB Bank capacity building, and continuous communication,
berupaya menciptakan lingkungan kerja yang adaptif, KB Bank strives to create a work environment that is
tanggap terhadap perubahan, dan berorientasi pada adaptive, responsive to change, and sustainability-
keberlanjutan. Pendekatan komprehensif ini menjadi oriented. This comprehensive approach becomes the
fondasi bagi bank dalam menghadapi tahun-tahun foundation for the Bank to face the coming years with
mendatang dengan keyakinan dan kesiapan menghadapi confidence and readiness to face various challenges.
berbagai tantangan.
Dasar Penerapan Manajemen Risiko Basis for Risk Management
Implementation
KB Bank mengacu pada berbagai regulasi eksternal, KB Bank refers to various external regulations, as
sebagai berikut: follows:
1. Peraturan Otoritas Jasa Keuangan (POJK) No. 1. Financial Services Authority Regulation (POJK)
18/POJK.03/2016 tanggal 16 Maret 2016 tentang No. 18/POJK.03/2016 dated March 16, 2016,
Penerapan Manajemen Risiko bagi Bank Umum; on the Implementation of Risk Management for
Commercial Banks;
2. Surat Edaran Otoritas Jasa Keuangan (SEOJK) No. 2. Financial Services Authority Circular (SEOJK) No.
34/ SEOJK.03/2016 tanggal 1 September 2016 34/SEOJK.03/2016 dated September 1, 2016,
tentang Penerapan Manajemen Risiko Bagi Bank on the Implementation of Risk Management for
Umum; Commercial Banks;
3. Peraturan Otoritas Jasa Keuangan No. 38/ 3. Financial Services Authority Regulation No.
POJK.03/2017 tanggal 12 Juli 2017 tentang 38/POJK.03/2017 dated July 12, 2017, on the
Penerapan Manajemen Risiko secara Konsolidasi Implementation of Consolidated Risk Management
bagi Bank yang Melakukan Pengendalian terhadap for Banks that Control Subsidiaries;
Perusahaan Anak;
4. Surat Edaran Otoritas Jasa Keuangan No. 43/ 4. Financial Services Authority Circular No. 43/
SEOJK.03/2017 tanggal 19 Juli 2017 tentang SEOJK.03/2017 dated July 19, 2017, on the
Prinsip Kehati-hatian dan Laporan dalam rangka Principles of Prudence and Reporting in the
Penerapan Manajemen Risiko secara Konsolidasi Context of Implementation of Consolidated Risk
bagi Bank yang Melakukan Pengendalian terhadap Management for Banks that Control Subsidiaries;
Perusahaan Anak;
5. Surat Edaran Otoritas Jasa Keuangan No. 27/ 5. Financial Services Authority Circular No. 27/
SEOJK.03/2016, tanggal 14 Juli 2016 tentang SEOJK.03/2016, dated July 14, 2016, on Commercial
Kegiatan Usaha Bank Umum Berdasarkan Modal Inti; Bank Business Activities Based on Core Capital;
6. Peraturan Otoritas Jasa Keuangan No. 36/ 6. Financial Services Authority Regulation No. 36/
POJK.03/2017 tanggal 12 Juli 2017 tentang Prinsip POJK.03/2017 dated July 12, 2017, on the Prudencial
Kehati-hatian dalam Kegiatan Penyertaan Modal; Principles in Capital Participation Activities;
7. Peraturan Otoritas Jasa Keuangan No. 12/ 7. Financial Services Authority Regulation No. 12/
POJK.03/2021 tanggal 30 Juli 2021 tentang Bank POJK.03/2021 dated July 30, 2021 on Commercial
Umum. Banks.
Penetapan Kebijakan dan Prosedur Determination of Risk Management
Pengelolaan Risiko Policies and Procedures
Dalam menjalankan setiap aktivitas bisnis, KB Bank In implementing business activities, the KB Bank always
senantiasa memperhatikan potensi risiko yang concerns on risks that may arise. In order to manage
mungkin timbul. Untuk mengelola risiko tersebut, KB the risks, the KB Bank uses these following guidelines:
Bank berpedoman pada:
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1. Kebijakan Manajemen Risiko KB Bank merupakan 1. KB Bank Risk Management Policy, which is the
aturan tertinggi dalam implementasi manajemen highest rule in implementing risk management in
risiko pada seluruh kegiatan bisnis KB Bank. all KB Bank business activities. (High Level Policy
(Kebijakan Tingkat Tinggi Tentang Manajemen on Risk Management of PT Bank KB Indonesia Tbk
Risiko PT Bank KB Indonesia Tbk No. 224 (V11) 19 No. 224 (V11) December 19, 2025).
Desember 2025).
2. Kebijakan maupun pedoman internal yang 2. Internal policies and guidelines relating to risk
berkaitan dengan manajemen risiko di antaranya: management include:
a. Kebijakan Tentang Manajemen Risiko Kredit a. Policy on Credit Risk Management of PT Bank
PT Bank KB Bukopin Tbk No. 377 Maret 2025; KB Bukopin Tbk No. 377 March 2025;
b. Kebijakan Manajemen Risiko Pasar dan Likuiditas b. Market Risk and Liquidity Management Policy
PT Bank KB Bukopin Tbk No. 046 Tahun 2022; of PT Bank KB Bukopin Tbk No. 046 of 2022;
c. Kebijakan tentang Manajemen Risiko c. Policy on Operational Risk Management of PT
Operasional PT Bank KB Bukopin Tbk No. 222 Bank KB Bukopin Tbk No. 222 31 December
31 Desember 2024; 2024;
d. Surat Edaran No. SE/172/DIR/IX/2018 tanggal d. Circular Letter No. SE/172/DIR/IX/2018 dated
14 september 2018 tentang Pedoman September 14, 2018, on Bank Bukopin’s Legal
Manajemen Risiko Hukum Bank Bukopin; Risk Management Guidelines;
e. Surat Edaran No. SE/174/DIR/IX/2018 tanggal e. Circular Letter No. SE/174/DIR/IX/2018 dated
14 september 2018 tentang Pedoman September 14, 2018, on Bank Bukopin’s
Manajemen Risiko Reputasi Bank Bukopin; Reputation Risk Management Guidelines;
f. Surat Edaran No. SE/173/DIR/IX/2018 tanggal f. Circular Letter No. SE/173/DIR/IX/2018 dated
14 september 2018 tentang Pedoman September 14, 2018, on Bank Bukopin’s
Manajemen Risiko Stratejik Bank Bukopin; Strategic Risk Management Guidelines;
g. Kebijakan tentang Risk Appetite PT Bank KB g. Policy on Risk Appetite of PT Bank KB Bukopin
Bukopin Tbk No. 223 (V3.0) 30 Desember 2024; Tbk No. 223 (V3.0) December 30, 2024;
h. Kebijakan tentang Rencana Aksi Pemulihan PT h. Policy on Recovery Action Plan of PT Bank KB
Bank KB Indonesia Tbk No. 225 (V2) tanggal Indonesia Tbk No. 225 (V2) dated December
17 Desember 2025; 17, 2025;
i. Kebijakan Tentang Produk Program PT Bank i. Policy on Program Products of PT Bank KB
KB Bukopin Tbk No. 016 tahun Februari 2024; Bukopin Tbk No. 016 of February 2024;
j. Surat Edaran No. SE/303/DIR/XI/2021 tanggal j. Circular Letter No. SE/303/DIR/XI/2021 dated
30 November 2021 tentang Mekanisme November 30, 2021, on Risk Measurement
Pengukuran Risiko Atas Penyelenggaran Mechanism for Bank Product Implementation;
Produk Bank;
k. Surat Keputusan No. 0128 tahun 2023 tentang k. Decision Letter No. 0128 of 2023 on Risk
Piagam Komite Manajemen Risiko PT Bank KB Management Committee Charter of PT Bank
Bukopin Tbk; KB Bukopin Tbk;
l. Kebijakan tentang Pengelolaan Permodalan l. Policy on Capital Management of PT Bank KB
PT Bank KB Bukopin Tbk No. 241 tanggal 06 Bukopin Tbk No. 241 dated January 6, 2025;
Januari 2025;
m. Kebijakan Tentang Pelaksanaan Fungsi m. Policy on the Implementation of Compliance
Kepatuhan dan Pengelolaan Risiko Kepatuhan Function and Compliance Risk Management
PT Bank KB Indonesia Tbk No. 428 tanggal 15 of PT Bank KB Indonesia Tbk No. 428 dated
September 2025; serta September 15, 2025; and
n. Petunjuk Teknis tentang Pelaksanaan Stress n. Technical Instruction on the Implementation of
Test Manajemen Risiko No. 232 tanggal 30 Risk Management Stress Test No. 232 dated
Desember 2024. December 30, 2024.
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Struktur Organisasi Manajemen Risiko Risk Management Organization
Structure
Struktur organisasi serta peran Manajemen Risiko di KB The organizational structure and role of Risk
Bank dirancang untuk memastikan pengelolaan risiko Management at KB Bank are designed to ensure
yang efektif dan terintegrasi. Berikut adalah susunan effective and integrated risk management. The
organisasi dan fungsi utama dalam Manajemen Risiko following is the organizational structure and main
KB Bank: functions in KB Bank Risk Management:
Compliance & Risk
Risk Management
Operational, Market & Liquidity Credit & Regulatory Risk
Enterprise Risk Management
Risk Management Management
Operational Risk Risk Policy & Assessment
Risk Modeling Unit
Management Unit Unit
Wholesale & SME Operational Risk Risk Policy &
Modelling Staff Management Staff Assessment Staff
Business Community Credit Policy &
Retail Modelling Staff
Management Unit Procedure Development
Unit
Monitoring & Business Community Credit Policy
Development Management Staff & Procedure
Modelling Staff
Development Staff
Market & Liquidity Risk
RMC & Risk Analytics Unit Management Unit
Market & Liquidity
RMC Staff Risk Management
Control Staff
Risk Analytic Staff Market & Liquidity
Risk Management
Analytic Staff
Reporting Staff
Treasury Middle Office
Unit
Treasury Middle
Office Staff
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Untuk menerapkan manajemen risiko secara efektif, To implement risk management effectively, the KB
KB Bank telah merancang struktur organisasi yang Bank has designed a detailed organizational structure
terperinci dengan tugas dan tanggung jawab yang with clear duties and responsibilities in each section.
jelas di setiap bagian. Struktur ini disesuaikan dengan This structure is adjusted to the objectives, business
tujuan, kebijakan usaha, serta skala dan kompleksitas policies, and scale and complexity of the KB Bank’s
kegiatan bisnis KB Bank. business activities.
KB Bank memahami bahwa manajemen risiko harus The KB Bank understands that risk management must
diterapkan di seluruh level dan unit kerja. Oleh karena be implemented at all levels and work units. Therefore,
itu, struktur organisasi yang dibangun bersifat inklusif, the organizational structure built is inclusive, including
mencakup berbagai entitas, seperti Komite Pemantau various entities, such as the Risk Monitoring Committee,
Risiko, Komite Manajemen Risiko, Satuan Kerja Manajemen Risk Management Committee, Risk Management Unit,
Risiko, Risk Taking Unit, dan Satuan Kerja Audit Internal. Risk Taking Unit, and Internal Audit Unit.
Dalam struktur organisasi Bank, terdapat Satuan In the Bank’s organizational structure, there is a Risk
Kerja Manajemen Risiko dan Satuan Kerja Kepatuhan Management Unit and a Compliance Unit that operate
yang beroperasi secara independen dari grup bisnis, independently from the business group, operations, and
operasional, serta divisi atau departemen pendukung other supporting divisions or departments (Risk Taking
lainnya (Risk Taking Unit). Kedua satuan kerja ini Unit). Boath of these two units have a strategic role
memiliki peran strategis dalam mengidentifikasi, in identifying, measuring, monitoring, and controlling
mengukur, memantau, dan mengendalikan risiko yang risks arising from business activities.
muncul dari aktivitas bisnis.
Selain itu, Satuan Kerja Audit Internal bertanggung In addition, the Internal Audit Unit is responsible for
jawab atas pengendalian internal. Unit ini memastikan internal control. This unit ensures that internal control
bahwa standar dan prosedur pengendalian internal standards and procedures are applied consistently
diterapkan secara konsisten di seluruh organisasi serta throughout the organization and conducts independent
melakukan evaluasi independen terhadap efektivitas evaluations of the effectiveness of such control
sistem pengendalian tersebut. systems.
Dengan struktur organisasi yang kuat dan terintegrasi, With a strong and integrated organizational structure,
KB Bank dapat mengelola risiko secara lebih efektif the KB Bank can manage risks more effectively in
di berbagai aspek kegiatan bisnis serta memastikan various aspects of business activities and ensure
kepatuhan terhadap regulasi yang berlaku. compliance with applicable regulations.
Divisi Manajemen Risiko berfungsi sebagai Satuan Kerja The Risk Management Division functions as the Risk
Manajemen Risiko dalam KB Bank dan dipimpin oleh Management Work Unit in the Company and is led
Kepala Divisi (Division Head), yang melapor kepada by the Division Head, who reports to the Director
Direktur Kepatuhan dan Manajemen Risiko. Divisi ini of Compliance and Risk Management. This division
terdiri dari beberapa Departemen/Unit, sebagai berikut: consists of several Departments/Units, as follows:
1. Enterprise Risk Management Department 1. Personal Data Protection (PDP) & IT Risk Management
a. Risk Modelling Unit; a. PDP Governance & Policy Unit;
b. RMC & Risk Analytics Unit. b. PDP & Security Unit;
2. Operational, Market & Liquidity Risk Management 2. PDP Operation Unit;
Department
a. Operational Risk Management Unit; a. IT Risk Management Unit.
b. Business Continuity Management Unit; b. Enterprise Risk Management Department
c. Market & Liquidity Risk Management Unit; c. Risk Modelling Unit;
d. Treasury Middle Office Unit. d. RMC & Risk Analytics Unit.
3. Credit & Regulatory Risk Management Department 3. Operational, Market & Liquidity Risk Management
Department
a. Risk Policy & Assessment Unit; a. Risk Policy & Assessment Unit;
b. Credit Policy & Procedure. b. Credit Policy & Procedure.
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Satuan Kerja Manajemen Risiko memiliki tugas utama The Risk Management Work Unit has the main task of
dalam menetapkan kebijakan serta prosedur manajemen forming risk management policies and procedures. In
risiko. Selain itu, satuan kerja ini juga bertanggung addition, this work unit is also responsible for collecting,
jawab untuk mengumpulkan, menguji, dan melaporkan testing, and reporting risk measurements submitted
pengukuran risiko yang disampaikan oleh para pemilik by risk owners. The process of establising policies in
risiko. Proses penetapan kebijakan dalam penerapan the implementation of risk management is carried out
manajemen risiko dilakukan melalui persetujuan Direksi. through the approval of the Board of Directors.
Tugas dan Tanggung Jawab Satuan Duties and Responsibilities of the Risk
Kerja Manajemen Risiko Management Work Unit
Tanggung jawab dan kewenangan yang dimiliki oleh The responsibilities and authorities possessed by the
Satuan Kerja Manajemen Risiko adalah sebagai berikut: Risk Management Work Unit are as follows:
1. Mengembangkan dan meninjau ulang secara 1. Developing and periodically reviewing the overall
berkala strategi dan kerangka manajemen risiko risk management strategy and framework
secara keseluruhan termasuk kebijakan, prosedur including risk management policies, procedures
dan proses manajemen risiko; and processes;
2. Memantau pelaksanaan strategi, kerangka dan 2. Monitoring the implementation of risk management
kebijakan manajemen risiko yang direkomendasikan strategies, frameworks and policies recommended
oleh Komite Manajemen Risiko dan telah disetujui by the Risk Management Committee and approved
oleh Direksi; by the Board of Directors;
3. Merekomendasikan limit portofolio dan memastikan 3. Recommending portfolio limits and ensuring
kepatuhannya terhadap limit tersebut; compliance with them;
4. Memantau eksposur risiko secara keseluruhan dan 4. Monitoring risk exposure overall and by type of
per jenis risiko; risk;
5. Melakukan stress testing untuk mengetahui dampak 5. Conducting stress testing to determine the impact
perubahan kondisi makro yang signifikan terhadap of significant changes in macro conditions on the
portofolio atau kinerja Bank secara keseluruhan; Bank’s portfolio or overall performance;
6. Mengkaji risiko atas usulan produk Bank; 6. Assessing the risks of the Bank’s product proposals;
7. Evaluasi terhadap akurasi internal model dan validasi 7. Evaluation of the internal accuracy of model and
data yang digunakan untuk mengukur risiko; validation of the data used to measure risk;
8. Memberikan rekomendasi kepada grup bisnis, 8. Providing recommendations to business groups,
grup operasional dan grup/divisi/departemen operational groups and other support groups/
pendukung lainnya (Risk Taking Unit) dan/ divisions/departments (Risk Taking Unit) and/or to
atau kepada Komite Manajemen Risiko, sesuai the Risk Management Committee, in accordance
kewenangan yang dimiliki; serta with the owned authorities; and
9. Menyusun dan menyampaikan laporan profil risiko 9. Preparing and submitting risk profile reports to
kepada Direktur Kepatuhan dan Manajemen Risiko, the Director of Compliance and Risk Management,
Direktur Utama dan Komite Manajemen Risiko the President Director and the Risk Management
secara berkala. Committee on a regular basis.
Pengembangan Kompetensi Bidang Competency Development in the Field
Manajemen Risiko of Risk Management
Selama tahun 2025, anggota Satuan Kerja During 2025, the Risk Management Work Unit’ members
Manajemen Risiko telah mengikuti berbagai program participated in various competency development
pengembangan kompetensi sebagai berikut: programs as follows:
Nama Training Tanggal Penyelenggara Tempat
No.
Training Name Date Organizer Location
1 Additional Training for Trainer Loan 5 Juli 2025 Internal Diklat Jakarta
July 5, 2025 Internal Training
2 Branch Deep Change for Activation PF KB Bank Sales Offices 4 Februari 2025 Internal Diklat Jakarta
February 4, 2025 Internal Training
3 Cyber Security Training: Membangun Cyber dan IT Risk Culture | Cyber 26 September 2025 IRPA Jakarta
Security Training: Building a Cyber and IT Risk Culture September 26, 2025
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Nama Training Tanggal Penyelenggara Tempat
No.
Training Name Date Organizer Location
4 In House Training Kepatuhan dengan Tema "Peningkatan & Pendalaman 3 Oktober 2025 Internal Diklat Jakarta
Budaya Kepatuhan Bank Khususnya Terkait Aspek Kredit Sindikasi, Aspek October 3, 2025 Internal Training
Trade Finance & Aspek Treasury" | In-House Compliance Training with
the Theme "Improving & Deepening Bank Compliance Culture, Especially
Regarding Syndicated Loans, Trade Finance, and Treasury"
5 Internal Liquidity Adequacy Assessment Process (ILAAP) 15 Januari 2025 LMI Jakarta
January 15, 2025
6 Leadership Training for HQ Managers 25 September 2025 CAPSTONE Jakarta
September 25, 2025
7 Pelaksanaan Pembekalan dan Ujian Manajemen Risiko 2025 | Risk 30 September 2025 FKDKP Jakarta
Management Briefing and Examinations 2025 September 30, 2025
8 Risk Based Bank Ratings (RBBR): Penilaian Tingkat Kesehatan Bank 25 September 2025 Internal Diklat Jakarta
Berdasarkan Pendekatan Risk Profile, Good Corporate Governance, September 25, 2025 Internal Training
Earning, dan Capital (RGEC) | Risk-Based Bank Ratings (RBBR): Bank
Soundness Assessment Based on Risk Profile, Good Corporate
Governance, Earnings, and Capital (RGEC) Approache
9 Sharing Knowledge Risk Management With Bapak Jerry Marmen | Risk 18 Desember 2025 Internal Diklat Jakarta
Management Knowledge Sharing with Mr. Jerry Marmen December 18, 2025 Internal Training
10 Sosialisasi Anti Fraud Bank Wide 2025 | Bank-Wide Anti-Fraud 27 Mei 2025 Internal Diklat Jakarta
Dissemination 2025 May 27, 2025 Internal Training
11 Sosialisasi Coretax 2025 | Dissemination of Coretax 2025 19 Desember 2025 KKP Online
December 19, 2025
12 Training dan Sertifikasi Nasional Business Continuity Management 13 Oktober 2025 RAP Academy Online
Certified Professional ISO 22301 & ISO 27031 | National Training and October 13, 2025
Certification for Business Continuity Management Certified Professional
ISO 22301 & ISO 27031
13 Training Implementasi Program Anti Pencucian Uang, Pencegahan 14 Juli 2025 Internal Diklat Jakarta
Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi Senjata July 14, 2025 Internal Training
Pemusnah Massal | Training on Implementing Anti-Money Laundering,
Counter-Terrorism Financing, and Counter-Proliferation Financing of
Weapons of Mass Destruction Programs
14 Training Liquidity Risk Management: Basel III & OJK Framework In Practice 25 Oktober 2025 PT Triniti Solusi Jakarta
October 25, 2025 Kreatifindo
15 Training Perhitungan ATMR (Aset Tertimbang Menurut Risiko) Risiko Kredit 1 Juli 2025 PT Triniti Solusi Jakarta
| Training on Calculating Risk-Weighted Assets (RWA) for Credit Risk July 1, 2025 Kreatifindo
16 Additional Training for Trainer Loan 5 Juli 2025 Internal Diklat Jakarta
July 5, 2025 Internal Training
Sertifikasi Manajemen Risiko
Risk Management Certification
Level Sertifikasi Jabatan Jumlah Pegawai
Certification Level Position Number of Employees
Risk Management - Qualification IV Staff dan Manager 418
Staff and Manager
Risk Management - Qualification V Manager dan Department Head 112
Manager and Department Head
Sistem Manajemen Risiko Risk Management System
Dalam rangka memastikan efektivitas pengelolaan In order to ensure the effectiveness of risk management,
risiko, KB Bank menerapkan sistem manajemen risiko the KB Bank implements an integrated risk management
secara terintegrasi yang didukung oleh 4 (empat) pilar, system supported by 4 (four) pillars, namely:
yaitu:
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Pilar I Pengawasan Aktif Dewan Komisaris dan Pillar I Active Supervision of the Board of
Direksi Commissioners and Board of Directors
Penerapan manajemen risiko di Bank, baik secara The implementation of Bank risk management, both
terpisah maupun secara konsolidasi dengan Perusahaan individually or consolidated with the Subsidiaries, involves
Anak, memerlukan pengawasan dan supervisi aktif active monitoring and supervision from the Bank’s Board
dari Direksi dan Dewan Komisaris. Untuk memastikan of Directors and the Board of Commissioners. To support
manajemen risiko diterapkan dengan efektif, Direksi the effective implementation of risk management, the
dan Dewan Komisaris harus memiliki pemahaman Board of Directors and Board of Commissioners must
yang baik mengenai risiko, mengembangkan budaya understand risk, develop a risk culture and ensure that
manajemen risiko, dan memastikan bahwa penerapan the implementation of risk management is in accordance
manajemen risiko sesuai dengan karakteristik serta with the characteristics and complexity of the Bank’s and
kompleksitas operasional Bank dan Perusahaan Anak. Subsidiaries’ operation.
Menurut Surat Keputusan Direksi No. 005 Tahun 2019 Based on the Decision of the Board of Directors No.
mengenai Pedoman dan Tata Tertib Kerja Komite 005 of 2019 on the Guidelines and Work Rules for the
Pemantau Risiko PT Bank KB Bukopin Tbk, salah satu Risk Monitoring Committee of PT Bank KB Bukopin Tbk,
tugas Komite Pemantau Risiko adalah: the duties of the Risk Monitoring Committee include:
1. Membuat program kerja atau rencana tahunan 1. Creating a work program or annual plan of the Risk
Komite Pemantau Risiko dan dikirimkan kepada Monitoring Committee and sending it to the Board
Dewan Komisaris untuk mendapat persetujuan; of Commissioners for approval;
2. Melakukan Evaluasi tentang kesesuaian antara 2. Evaluating the suitability between risk management
kebijakan manajemen risiko dengan pelaksanaan policies and the implementation of KB Bank
kebijakan KB Bank; policies;
3. Melakukan pemantauan dan evaluasi pelaksanaan 3. Monitoring and evaluating the implementation of
tugas Komite Manajemen Risiko dan Satuan Kerja duties of Risk Management Committee and Risk
Manajemen Risiko; Management Work Unit;
4. Melakukan evaluasi kebijakan manajemen KB 4. Evaluating the KB Bank’s management policies at
Bank sekurang-kurangnya sekali dalam setahun least once a year with the Board of Commissioners;
bersama Dewan Komisaris;
5. Melakukan evaluasi pelaksanaan kebijakan 5. Evaluating the implementation of the KB Bank’s risk
manajemen risiko KB Bank sekurang-kurangnya management policy at least once every 3 months
sekali dalam 3 bulan bersama dengan Dewan with the Board of Commissioners;
Komisaris;
6. Melakukan evaluasi atas Laporan Self Assessment 6. Evaluating the Governance Implementation Self-
Penerapan Tata Kelola; Assessment Report;
7. Membuat, mengkaji dan memperbaharui Pedoman 7. Creating, reviewing and updating the Guidelines
dan Tata Tertib Kerja Komite Kerja Pemantau Risiko and Work Procedures of the Risk Monitoring Work
secara periodic; serta Committee periodically; and
8. Melakukan tugas-tugas lain selain disebutkan 8. Carrying out other duties other than those
diatas yang diberikan oleh Dewan Komisaris mentioned above as assigned by the Board of
kepada Komite Pemantau Risiko sesuai dengan Commissioners to the Risk Monitoring Committee
tugas dan fungsinya dari waktu ke waktu sesuai in accordance with its duties and functions from
dengan kebutuhan. time to time as needed.
Pelaksanaan fungsi pengawasan Dewan Komisaris The supervisory function of the Board of Commissioners
dilakukan melalui forum Rapat Gabungan Direksi dan is carried out through the Joint Meeting of Directors
Komisaris, maupun dalam rapat Komite Pemantau and Commissioners forum, as well as in meetings of
Risiko, Komite Tata Kelola Terintegrasi dan Komite the Risk Monitoring Committee, Integrated Governance
Audit. Committee and Audit Committee.
Sehubungan dengan hal tersebut, Komite Pemantau In connection with this, the Risk Monitoring
Risiko secara berkala mengadakan pertemuan dan Committee periodically holds meetings and provides
memberikan rekomendasi perbaikan yang disampaikan recommendations for improvements stated in the
dalam notulen. Adapun rapat Komite Pemantau Risiko minutes. The Risk Monitoring Committee meetings with
dengan pembahasan Laporan Profil Risiko telah the discussion on the Risk Profile Report were held 4
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dilakukan sebanyak 4 (empat) kali untuk profil risiko (four) times for individual risk profiles throughout 2025.
individu selama tahun 2025. Selain pembahasan Profil In addition to discussing the Risk Profile, discussions
Risiko, dilakukan juga pembahasan isu-isu terkait were also held on issues related to the implementation
aktivitas penerapan manajemen Risiko termasuk of Risk management activities including approving on
menyetujui kebijakan, strategi dan kerangka kerja policies, strategies and risk management frameworks
manajemen risiko yang sesuai dengan tingkat risiko that are in accordance with the level of risk to be taken
yang akan diambil (Risk Appetite) dan toleransi risiko (Risk Appetite) and risk tolerance (Risk Tolerance)
(Risk Tolerance) serta melakukan evaluasi secara as well as conducting periodic evaluations of Risk
berkala atas aktivitas manajemen Risiko. management activities.
Untuk memastikan bahwa Manajemen Risiko terlaksana To ensure that Risk Management is carried out
dengan efektif, KB Bank mengacu pada Tata Kelola effectively, the KB Bank refers to the established
Risiko yang telah ditetapkan. Tata Kelola Risiko ini Risk Governance. This Risk Governance serves as a
berfungsi sebagai dasar yang jelas dalam menetapkan clear basis for determining roles and responsibilities,
peran dan tanggung jawab, proses pengambilan decision-making processes, and relationships between
keputusan, serta hubungan antara berbagai fungsi various Risk management functions throughout the KB
pengelolaan Risiko di seluruh KB Bank. Bank.
Dalam kerangka Tata Kelola Risiko, setiap fungsi Within the Risk Governance framework, each function
memiliki peran yang terdefinisi dengan jelas dalam has a clearly defined role in Risk management. It
pengelolaan Risiko. Ini mencakup tahap identifikasi, includes the stages of identification, assessment,
penilaian, pemantauan, dan pengendalian Risiko di monitoring, and control of Risks at various levels
berbagai level dan unit kerja. Selain itu, Tata Kelola and work units. In addition, Risk Governance also
Risiko juga mengatur prosedur pengambilan keputusan regulates structured and coordinated decision-making
yang terstruktur dan terkoordinasi guna memastikan procedures to ensure effective Risk management.
pengelolaan Risiko yang efektif.
Keterkaitan antara berbagai fungsi pengelolaan Risiko The relationship between the various Risk management
diatur secara rinci dalam Tata Kelola Risiko. Tujuannya functions is regulated in detail in Risk Governance. The
adalah untuk memastikan bahwa setiap keputusan aim is to ensure that every decision related to Risk
terkait Risiko dipertimbangkan secara menyeluruh, is considered comprehensively, taking into account
dengan memperhatikan dampaknya terhadap seluruh its impact on the entire KB Bank. Equally important,
KB Bank. Tak kalah penting, kebijakan yang diperlukan the policies required for effective Risk Management
untuk pengelolaan Risiko yang efektif juga ditetapkan are also established and implemented in accordance
dan dilaksanakan sesuai dengan prinsip-prinsip dalam with the principles in Risk Governance that have been
Tata Kelola Risiko yang sudah ditentukan. determined.
Pengawasan Direksi Supervision of the Board of Directors
Fungsi pengawasan Direksi dilaksanakan melalui forum The Board of Directors’ supervisory function is carried
Rapat Direksi (Radir) dan Rapat Komite Manajemen out through the Board of Directors Meeting (Radir)
Risiko (KMR), dengan penjelasan sebagai berikut: and the Risk Management Committee Meeting (KMR)
forums, with the following explanations:
1. KMR 15 Januari 2025 dengan agenda: 1. KMR January 15, 2025, with the agenda:
a. Matters Arising from Previous Meeting - a. Matters Arising from the Previous Meeting -
pelaporan Reporting
b. Pembahasan Laporan Profil Risiko Individual b. Discussion of the Individual Risk Profile Report
TW IV 2024 - Persetujuan for Q4 2024 - Approval
c. Laporan ICAAP berdasarkan Profil Risiko c. ICAAP Report based on the Risk Profile for
Semester II 2024 (ICAAP for OJK) - Persetujuan Semester II 2024 (ICAAP for OJK) - Approval
d. Draft RBBR Semester II 2024 - pelaporan. d. Draft RBBR for Semester II 2024 - Reporting.
Matters Arising from Previous Meeting – Matters Arising from the Previous Meeting -
pelaporan Reporting
2. KMR 18 Februari 2025 dengan agenda: 2. KMR February 18, 2025 with the agenda:
a. Perubahan Kebijakan Manajemen Risiko Kredit a. Changes to Credit Risk Management Policy
& Kebijakan Kredit PT Bank KB Bukopin Tbk - & Credit Policy of PT Bank KB Bukopin Tbk -
Persetujuan Approval
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b. Stress Test Pasar & Likuiditas Triwulan IV 2024 b. Market & Liquidity Stress Test for Q4 2024 -
- Persetujuan Approval
c. Manajemen Permodalan Januari 2025 - c. Capital Management January 2025 - Reporting
pelaporan
d. Penguatan Manajemen Likuiditas Februari d. Strengthening Liquidity Management February
2025 - pelaporan 2025 - Reporting
e. Laporan Risiko Bulanan Januari 2025- e. Monthly Risk Report January 2025 - Reporting
pelaporan
3. KMR 18 Maret 2025 dengan agenda: 3. KMR March 18, 2025 with the agenda:
a. Manajemen Permodalan Februari 2025 - a. Capital Management February 2025 -
pelaporan reporting
b. Penguatan Manajemen Likuiditas Maret 2025 b. Strengthening Liquidity Management March
- pelaporan 2025 - reporting
c. Laporan Risiko Bulanan Februari 2025 – c. Monthly Risk Report February 2025 - reporting
pelaporan
4. KMR 17 April 2025 dengan agenda: 4. KMR April 17, 2025 with the agenda:
a. Laporan Profil Risiko Individu TW I 2025 - a. Individual Risk Profile Report Q1 2025 –
persetujuan approval
b. Stress Test Pasar & Likuiditas TW I 2025 - b. Market & Liquidity Stress Test Q1 2025 –
Persetujuan approval
c. Implementasi Country Risk dan Transfer Risk c. Implementation of Country Risk and Transfer
berdasarkan POJK 17/2023 - pelaporan Risk based on POJK 17/2023 – reporting
d. Mitigasi Perubahan Nilai Tukar Terkait dengan d. Mitigation of Exchange Rate Changes Related
Risiko Kredit - pelaporan to Credit Risk – reporting
e. Penguatan Manajemen Lukuiditas April 2025 – e. Strengthening Liquidity Management April
pelaporan 2025 – reporting
5. KMR 21 Mei 2025 (Circulate) dengan agenda: 5. KMR 21 May 2025 (Circulate) with agenda:
a. Pemantauan Risiko Kredit terkait Fluktuasi a. Credit Risk Monitoring related to Exchange
Nilai Tukar - pelaporan Rate Fluctuations - reporting
b. Monitoring Risk Appetite dan Trigger Level b. Risk Appetite Monitoring and Trigger Level
Recovery Plan (April 2025) - pelaporan Recovery Plan (April 2025) - reporting
c. Manajemen Permodalan April 2025 - pelaporan c. Capital Management April 2025 - reporting
d. Manajemen Penguatan Likuiditas Mei 2025 - d. Liquidity Strengthening Management May
pelaporan 2025 - reporting
e. Laporan Risiko Bulanan April 2025 -pelaporan e. Monthly Risk Report April 2025 - reporting
6. KMR 23 Juni 2025 dengan agenda: 6. KMR June 23, 2025 with the agenda:
a. Implementasi Manajemen Climate Risk dan a. Climate Risk Management Implementation and
Analisa Skenario - pelaporan Scenario Analysis - Reporting
b. Manajemen Permodalan Mei 2025 - pelaporan b. Capital Management May 2025 - Reporting
c. Manajemen Penguatan Likuiditas Juni 2025 - c. Liquidity Strengthening Management June
pelaporan 2025 - Reporting
d. Analisa Bad Ratio Berdasarkan Model Credit d. Bad Ratio Analysis Based on Credit Rating &
Rating & Scoring - pelaporan Scoring Models - Reporting
7. KMR 18 Juli 2025 dengan agenda: 7. KMR July 18, 2025 with the agenda:
a. Laporan Profil Risiko Individu TW II 2025 - a. Individual Risk Profile Report Q2 2025 -
persetujuan approval
b. Stress Test Pasar & likuiditas TW II 2025 - b. Market & Liquidity Stress Test Q2 2025 -
Persetujuan approval
c. Internal Capital Adequacy Assesment Process c. Internal Capital Adequacy Assessment
(ICAAP) - persetujuan Process (ICAAP) - approval
d. Update Progres Climate Risk Management & d. Climate Risk Management & Recovery Action
Recovery Action Plan - pelaporan Plan Progress Update - reporting
e. Penguatan Manajemen Likuiditas Juli 2025 - e. Liquidity Management Strengthening July
pelaporan 2025 - reporting
f. Laporan Risk Appetite bulanan Juni 2025 - f. Monthly Risk Appetite Report June 2025 -
pelaporan reporting
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8. KMR 25 Agustus 2025 dengan agenda: 8. KMR August 25, 2025 with agenda:
a. Stress Test Pasar dan Risiko Likuiditas - a. Market Stress Test and Liquidity Risk -
Persetujuan Approval
b. Manajemen Risiko Iklim dan Analisis Skenario b. Climate Risk Management and Scenario
(CRMS) 2025 - persetujuan Analysis (CRMS) 2025 - Approval
c. Stress Test Konsolidasi 2025 - pelaporan c. Consolidated Stress Test 2025 - Reporting
d. Manajemen Permodalan Juli 2025 - pelaporan d. Capital Management July 2025 - Reporting
e. Penguatan Manajemen Likuiditas Agustus e. Strengthening Liquidity Management August
2025 - pelaporan 2025 - Reporting
f. Laporan Risiko Bulanan Juli 2025 - pelaporan f. Monthly Risk Report July 2025 - Reporting
9. KMR 22 September 2025 dengan agenda: 9. KMR September 22, 2025 with agenda:
a. Manajemen Permodalan Agustus 2025 - pelaporan a. Capital Management August 2025 - reporting
b. Penguatan Manajemen Likuiditas September b. Strengthening Liquidity Management
2025 - pelaporan September 2025 - reporting
c. Laporan Risiko Bulanan Agustus 2025 - c. Monthly Risk Report August 2025 - reporting
pelaporan
10. KMR 20 Oktober 2025 dengan agenda: 10. KMR October 20, 2025 with agenda:
a. Laporan Profil Risiko Individu TW III 2025 - a. Individual Risk Profile Report Q3 2025 -
persetujuan approval
b. Stress Test Pasar & likuiditas TW III 2025 - b. Market & Liquidity Stress Test Q3 2025 -
Persetujuan approval
c. Manajemen Permodalan September 2025 - c. Capital Management September 2025 -
pelaporan reporting
d. Penguatan Manajemen Likuiditas Oktober d. Liquidity Management Strengthening October
2025 - pelaporan 2025 - reporting
e. Laporan Risk Appetite bulanan September e. Monthly Risk Appetite Report September
2025 - pelaporan 2025 - reporting
11. KMR 25 November 2025 (Circulate) dengan 11. KMR November 25, 2025 (Circulate) with agenda:
agenda:
a. Hasil Recovery Plan KB Bank 2025 - pelaporan a.KB Bank Recovery Plan Results 2025 - Reporting
b. Credit Rating Due Diligence - pelaporan b.Credit Rating Due Diligence - Reporting
c. Manajemen Permodalan Oktober 2025 - pelaporan c.Capital Management October 2025 - Reporting
d. Penguatan Manajemen Likuiditas November d.Liquidity Management Strengthening
2025 - pelaporan November 2025 - Reporting
e. Laporan Risiko Bulanan Oktober 2025 - pelaporan e. Monthly Risk Report October 2025 - Reporting
12. KMR 15 Desember 2025 (Circulate) dengan agenda: 12. KMR December 15, 2025 (Circulate) with agenda:
a. Kaji Ulang Contingency Funding Plan (CFP) - a. Review of the Contingency Funding Plan (CFP)
persetujuan - approval
b. Kaji Ulang High Level Policy Regarding Risk b. Review of the High-Level Policy Regarding
Management - persetujuan Risk Management - approval
c. Manajemen Permodalan November 2025 - c. Capital Management November 2025 -
persetujuan approval
d. Penguatan Manajemen Likuiditas Desember d. Strengthening Liquidity Management
2025 - pelaporan December 2025 - reporting
e. Laporan Risiko Bulanan November 2025 - e. Monthly Risk Report November 2025 -
pelaporan reporting
Pilar II Kecukupan Kebijakan, Prosedur dan Pillar II Adequacy of Policies, Procedures and
Penetapan Limit Limit Determination
Kecukupan Kebijakan, Prosedur dan Penetapan Limit The adequacy of the Policies, Procedures and Limit
telah tersedia dan sejalan dengan visi, misi dan strategi Determination is available and in line with the Bank’s
bisnis Bank, dan dilakukan dengan memperhatikan vision, mission and business strategy, and is carried
antara lain jenis dan kompleksitas usaha, profil risiko, out by taking into account, among others, the type and
tingkat risiko yang akan diambil dan toleransi risiko complexity of business, risk profile, level of risk to be
serta peraturan perundang-undangan dan ketentuan taken and risk tolerance as well as laws and regulations
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lainnya yang tidak bertentang dengan peraturan yang and other provisions that do not conflict with applicable
berlaku di Indonesia, dimana telah ditetapkan dalam regulations in Indonesia, which have been stipulated in
Surat Keputusan tentang Kebijakan Manajemen Risiko the Decision on KB Bank Risk Management Policy.
KB Bank.
1. Strategi Manajemen Risiko Bank 1. Bank Risk Management Strategy
Strategi manajemen risiko Bank, baik secara individu The Bank’s risk management strategy, both
maupun secara konsolidasi, disusun untuk tujuan individually and consolidated, is prepared for long-
jangka panjang guna memastikan kelangsungan term objectives to ensure business continuity,
usaha, mencapai kecukupan permodalan yang achieve the expected capital adequacy and
diharapkan serta secara komprehensif dapat comprehensively control and manage the Bank’s
mengendalikan dan mengelola risiko Bank. risks.
Strategi manajemen risiko Bank disusun dengan The Bank’s risk management strategy is prepared
mempertimbangkan faktor perkembangan by considering economic development factors,
ekonomi, kecukupan sumber daya manusia & adequacy of human resources & infrastructure,
infrastruktur, kondisi keuangan Bank, diversifikasi the Bank’s financial condition, diversification of
portofolio Bank, serta penerapan prinsip keuangan the Bank’s portfolio, as well as the application
berkelanjutan. Bank melakukan kaji ulang strategi of sustainable finance principles. The Bank
manajemen risiko secara berkala. periodically reviews its risk management strategy.
2. Kebijakan dan Prosedur Manajemen Risiko 2. Risk Management Policies and Procedures
Kebijakan Manajemen Risiko Bank dibentuk untuk The Bank’s Risk Management Policy was
memastikan bahwa Bank memelihara eksposur established to ensure that the Bank maintains risk
risiko yang konsisten dengan kebijakan dan exposure that is consistent with internal policies
prosedur internal serta peraturan eksternal, and procedures as well as external regulations,
hukum, regulasi dan ketentuan lainnya yang terkait, laws, regulations and other related provisions, and
serta dikelola oleh pejabat yang mempunyai is managed by officials who have knowledge, skills,
pengetahuan, keterampilan dan keahlian di and expertise in risk management, in line with level
dalam manajemen risiko, sejalan dengan tingkat of business complexity.
kompleksitas bisnis.
Kebijakan manajemen risiko untuk masing-masing Risk management policies for each type of
jenis risiko dibuat dengan mengacu pada dokumen risk are made by referring to the Bank’s Risk
Kebijakan Manajemen Risiko Bank, peraturan OJK Management Policy document, OJK regulations,
dan ketentuan lainnya. Divisi Manajemen Risiko and other provisions. The Risk Management
bertanggung jawab untuk mengkoordinasikannya Division is responsible for coordinating it centrally.
secara terpusat. Sedangkan Prosedur dan Meanwhile, risk management procedures and
pedoman manajemen risiko harus dibuat oleh unit guidelines must be created by work units in the
kerja di Bank dan disusun sesuai dengan kebijakan Bank and prepared in accordance with the Bank’s
manajemen risiko Bank, prinsip kehati-hatian dan risk management policy, prudential principles, and
peraturan terkait yang berlaku. relevant applicable regulations.
3. Penetapan Limit Risiko 3. Determination of Risk Limits
a. Risk Appetite Statement a. Risk Appetite Statement
Bank memiliki limit yang ditetapkan sesuai The Bank has limits set in accordance with
dengan tingkat risiko yang akan diambil, the level of risk to be taken, risk tolerance,
toleransi risiko, dan strategi bisnis dalam bentuk and business strategy in the form of a Risk
Risk Appetite Statement dan telah mendapat Appetite Statement and has received approval
persetujuan sampai dengan Dewan Komisaris. from the Board of Commissioners.
b. Limit b. Limits
Penetapan limit risiko mencakup antara lain: Determination of risk limits includes, among
others:
i. Limit secara keseluruhan; i. Overall limit;
ii. Limit per jenis risiko; dan ii. Limit per risk type; and
iii. Limit per aktivitas fungsional tertentu iii. Limits per certain functional activity that
yang memiliki eksposur risiko. have risk exposure.
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4. Pelaksanaan Kebijakan, Prosedur dan Penetapan 4. Implementation of Policies, Procedures and
Limit Kesadaran risiko dan kepatuhan terhadap Determination of Limits Risk awareness and
kebijakan, prosedur, dan limit risiko harus compliance with policies, procedures, and risk
merupakan cara pikir dari semua semua pihak limits must be the way of thinking of all parties
yang terkait dengan pelaksanaan kerangka kerja involved in implementing the risk management
manajemen risiko. framework.
Pilar III Kecukupan Proses Identifikasi, Pillar III Adequacy of Risk Identification,
Pengukuran, Pemantauan, dan Pengendalian Measurement, Monitoring, and Control
Risiko,serta Sistem Informasi Manajemen Processes, as well as Risk Management
Risiko Information Systems
Proses tersebut harus didukung oleh sistem informasi The process must be supported by a timely
manajemen yang tepat waktu dan laporan yang akurat management information system and accurate and
dan informatif mengenai eksposur risiko bank, kinerja informative reports regarding the bank’s risk exposure,
aktivitas fungsional dan kondisi keuangan. functional activity performance and financial condition.
1. Identifikasi Risiko 1. Risk Identification
Langkah-langkah dalam identifikasi risiko meliputi: The steps in risk identification include:
a. Memahami bisnis dan melakukan analisa a. Understanding the business and conduct an
berbagai risiko yang melekat; analysis of various inherent risks;
b. Mengidentifikasi sumber-sumber risiko yang b. Identifying potential sources of risk in Bank
potensial pada produk dan aktivitas Bank products and activities on a regular basis;
secara berkala;
c. Mengevaluasi kemungkinan dan dampak dari c. Evaluating the likelihood and impact of losses;
kerugian; serta and
d. Memastikan ketersediaan metode atau sistem d. Ensuring the availability of methods or systems
untuk melakukan identifikasi risiko. to identify risk identification.
2. Pengukuran Risiko 2. Risk Measurement
Risiko harus dapat diukur sehingga dapat ditentukan Risks must be measurable so that the adequacy
kecukupan pencadangan dan kemampuan modal of reserves and the ability of capital to absorb the
untuk menyerap risiko yang diakibatkannya. resulting risks can be determined. The important
Langkah-langkah penting untuk membentuk suatu steps to establish a risk measurement process are:
proses pengukuran risiko adalah:
a. Menempatkan pejabat yang ahli dan a. Placing officials who are experts and
berpengalaman dalam menentukan bagaimana experienced in determining how risks are
risiko diukur; measured;
b. Membuat metodologi atau model yang tepat b. Creating an appropriate methodology or
untuk masing-masing jenis risiko tersebut. model for each type of risk. The methodology
Metodologi atau model harus didokumentasikan; or model must be documented;
c. Memiliki aplikasi pengukuran risiko yang c. Having adequate risk measurement
memadai dan juga mengetahui keterbatasan applications and also know the limitations of
teknologi tersebut; the technology;
d. Menguji hasil aktual dibandingkan dengan d. Testing actual results compared to predicted
hasil yang diperkirakan untuk memvalidasi results to validate the methodology or model;
metodologi atau model tersebut;
e. Melakukan kaji ulang secara berkala mengenai e. Conducting regular reviews regarding the
kesesuaian asumsi, sumber data, dan prosedur suitability of assumptions, data sources, and
yang digunakan untuk mengukur risiko; procedures used to measure risk;
f. Melakukan penyempurnaan terhadap f. Making improvements to the measurement
metodologi pengukuran apabila terdapat methodology if there are significant changes
perubahan secara signifikan atas faktor-faktor in material factors that influence risk;
material yang mempengaruhi risiko;
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g. Melakukan Stress Testing secara berkala, g. Performing regular Stress Testing , namely
yaitu suatu proses estimasi potensi kerugian a process of estimating potential economic
ekonomis pada kondisi pasar yang tidak normal, losses in abnormal market conditions, which
yang memungkinkan Bank untuk menilai dampak allows the Bank to assess the impact on the
terhadap pendapatan dan modal Bank; Bank’s income and capital;
h. Melakukan Backtesting secara berkala untuk h. Performing regular backtesting to test the
menguji model internal Bank; serta Bank’s internal models; and
i. Memiliki mekanisme pengukuran atau penilaian i. Having a measurement or assessment
atas materialitas peningkatan eksposur risiko mechanism for the materiality of increased risk
dari pengembangan Produk Bank. exposure from Bank Product development.
3. Pemantauan Risiko 3. Risk Monitoring
Dalam memantau risiko, setiap unit kerja di Bank In monitoring risk, each work unit in the Bank must
harus melakukan hal-hal antara lain sebagai berikut: do the following, among others:
a. Memiliki suatu prosedur yang jelas untuk a. Having a clear procedure to monitor risk
memantau eksposur risiko, toleransi risiko, limit, exposure, risk tolerance, limits, Stress Testing
hasil Stress Testing dan konsistensi pelaksanaan results and consistent implementation of
kebijakan dan prosedur yang ditetapkan; established policies and procedures;
b. Memiliki sistem peringatan dini untuk b. Having an early warning system to identify
mengidentifikasi perubahan profil risiko atau changes in risk profiles or exceedance of
pelampauan limit sehingga tindakan korektif limits so that corrective action can be taken
dapat segera diambil untuk meminimalkan immediately to minimize potential losses;
potensi kerugian;
c. Melaporkan hasil pemantauan termasuk tinjauan c. Reporting monitoring results including portfolio
atas portofolio kepada manajemen Bank secara reviews to Bank management periodically in
berkala dalam rangka mitigasi risiko; the context of risk mitigation;
d. Menyempurnakan proses pelaporan jika d. Improving the reporting process if there are
terdapat perubahan yang material atas material changes to the Bank’s business
kegiatan usaha, produk, transaksi, faktor activities, products, transactions, risk factors,
risiko, teknologi informasi dan sistem informasi information technology and risk management
manajemen risiko Bank; serta information systems; and
e. Memiliki sistem back-up dan prosedur yang e. Having an effective back-up system and
efektif untuk mencegah terjadinya gangguan procedures to prevent disruptions in the risk
dalam proses pemantauan risiko. Sistem back- monitoring process. The back-up system and
up dan prosedur dikaji secara berkala. procedures are reviewed periodically.
4. Pengendalian Risiko 4. Risk Control
Dalam mengendalikan risiko, setiap unit kerja di Bank In controlling risk, each work unit in the Bank must
harus melakukan hal-hal antara lain sebagai berikut: do the following, among others:
a. Memiliki proses pengendalian untuk mengelola a. Having a control processes to manage certain
risiko tertentu yang dapat membahayakan risks that can endanger business continuity;
kelangsungan usaha;
b. Proses pengendalian risiko yang diterapkan b. The risk control process implemented must be
harus disesuaikan dengan eksposur risiko, adjusted to risk exposure, Risk Appetite and
Risk Appetite dan Risk Tolerance; Risk Tolerance;
c. Memastikan ketersediaan kebijakan dan c. Ensuring the availability of policies and
prosedur untuk mengelola dan mengendalikan procedures to manage and control risks;
risiko;
d. Memastikan bahwa semua produk baru dan/ d. Ensuring that all new products and/or
atau pengembangan hanya akan pasarkan developments will only be marketed after going
setelah melalui tinjauan yang memadai atas through an adequate review of all risk areas
semua bagian risiko serta terdokumentasikan and documented in the Product program and
dalam Produk program dan hanya jika only if regulatory approval has been obtained
persetujuan regulator telah didapat (khusus (especially products that require approval
produk yang dipersyaratkan mendapat from the regulator);
persetujuan dari regulator);
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e. Memiliki sistem back-up dan prosedur untuk e. Having a back-up system and procedures
menangani dan memantau risiko jika terjadi to handle and monitor risks in the event of
kegagalan sistem; system failure;
f. Assets and Liabilities Management (ALMA) f. Assets and Liabilities Management (ALMA) is
diterapkan Bank dalam mengendalikan risiko implemented by the Bank to control interest
suku bunga, risiko nilai tukar, dan risiko rate risk, exchange rate risk, and liquidity risk;
likuiditas; serta and
g. Pengendalian risiko lainnya dapat dilakukan g. Other risk controls can be carried out through
melalui mekanisme rapat dewan direksi melalui the mechanism of board of directors meeting
Komite Manajemen Risiko (KMR), ataupun through the Risk Management Committee
melalui rapat pembahasan lainnya. (KMR), or through other discussion meetings.
5. Sistem Informasi Manajemen Risiko 5. Risk Management Information System
Bank secara individu maupun secara konsolidasi The Bank individually or consolidated with
dengan Perusahaan Anak harus memiliki sistem Subsidiaries must have an adequate risk
informasi manajemen risiko yang memadai untuk management information system to carry out the
melakukan proses identifikasi, pengukuran, process of identifying, measuring, monitoring,
pemantauan, pengendalian, dan pelaporan eksposur controlling, and reporting risk exposures, both in
risiko, baik secara agregat/komposit maupun aggregate/composite and risk exposure based on
eksposur risiko berdasarkan jenis risiko yang melekat the type of risk inherent in business activities and
pada kegiatan bisnis dan operasional Bank. Sistem ini Bank operations. This system must be documented
harus didokumentasikan dan dikaji secara berkala. and reviewed periodically.
Pilar IV Sistem Pengendalian Intern Pillar IV Internal Control System
Penerapan pengendalian intern dalam pengelolaan The application of internal control in the KB Bank’s risk
risiko KB Bank mencakup: management includes:
1. Kesesuaian sistem pengendalian intern dengan 1. Suitability of the internal control system with
jenis dan tingkat risiko yang melekat pada kegiatan the type and level of risk inherent in the Bank’s
usaha Bank; business activities;
2. Penetapan wewenang dan tanggung jawab untuk 2. Determination of authority and responsibility for
pemantauan kepatuhan kebijakan dan prosedur monitoring compliance with risk management
manajemen risiko, serta penetapan limit risiko; policies and procedures, as well as determining
risk limits;
3. Penetapan jalur pelaporan dan pemisahan fungsi yang 3. Establishment of reporting lines and clear
jelas dari satuan kerja operasional kepada satuan separation of functions from operational work
kerja yang melaksanakan fungsi pengendalian; units to work units that carry out control functions;
4. Struktur organisasi yang menggambarkan secara 4. Organizational structure that clearly describes the
jelas kegiatan usaha Bank; Bank’s business activities;
5. Pelaporan keuangan dan kegiatan operasional 5. Accurate and timely financial reporting and
yang akurat dan tepat waktu; operational activities;
6. Kecukupan prosedur untuk memastikan kepatuhan 6. Adequacy of procedures to ensure the Bank’s
Bank terhadap ketentuan dan perundang-undangan; compliance with the provisions and legislation;
7. Kaji ulang yang efektif, independen, dan objektif 7. Effective, independent, and objective review
terhadap prosedur penilaian kegiatan operasional of the Bank’s operational activities assessment
Bank; procedures;
8. Pengujian dan kaji ulang yang memadai terhadap 8. Adequate testing and review of risk management
sistem informasi manajemen risiko; serta information systems; and
9. Dokumentasi secara lengkap dan memadai 9. Complete and adequate documentation of
terhadap prosedur operasional, cakupan, dan operational procedures, scope, and audit findings,
temuan audit, serta tanggapan pengurus Bank as well as Bank’s management responses based on
berdasarkan hasil audit; serta the audit results; and
10. Verifikasi dan kaji ulang secara berkala dan 10. Periodic and continuous verification and review of
berkesinambungan terhadap penanganan the Bank’s handling of material weaknesses and
kelemahan Bank yang bersifat material dan the actions of the Bank’s management to correct
tindakan pengurus Bank untuk memperbaiki deviations that occur.
penyimpangan yang terjadi.
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Pelaksanaan Implementasi Basel Basel Implementation
Pilar 2 Basel II Pillar 2 Basel II
Sebagai bagian implementasi Pilar 2 Basel II, KB As part of the implementation of Pillar 2 Basel II, KB
Bank telah melakukan proses penilaian kecukupan Bank has carried out an internal Capital Adequacy
modal secara internal (Internal Capital Adequacy Assessment Process (ICAAP), which is submitted every
Assessment Process/ICAAP) yang disampaikan semester, namely in the form of KPMM Calculation
setiap semester, yaitu berupa Laporan Perhitungan Report according to the Risk Profile. In addition, KB
KPMM sesuai Profil Risiko. Selain itu KB Bank telah Bank has carried out a self-assessment of the Bank’s
melakukan self assessment Tingkat Kesehatan Bank Soundness Level using the Risk-based Bank Rating
dengan menggunakan pendekatan Risiko (Risk- (RBBR) approach with the scope of assessment
based Bank Rating/RBBR) dengan cakupan penilaian covering the following factors: Risk Profile, Good
meliputi faktor-faktor sebagai berikut: Profil Risiko Corporate Governance (GCG), Profitability (Earnings)
(Risk Profile), Good Corporate Governance (GCG), and Capital to produce Bank’s Soundness Composite
Rentabilitas (Earnings) dan Permodalan (Capital) untuk Rating.
menghasilkan Peringkat Komposit Tingkat Kesehatan
Bank.
Dalam implementasi Pilar 2 Basel II, adanya kesesuaian In implementing Pillar 2 of Basel II, the compatibility
pengukuran yang dilakukan oleh Bank (dengan of measurements carried out by the Bank (with the
kerangka Internal Capital Adequacy Assessment Internal Capital Adequacy Assessment Process/ICAAP
Process/ICAAP) dengan Otoritas Jasa Keuangan framework) with the Financial Services Authority
(dengan kerangka Supervisory Review and Evaluation (with the Supervisory Review and Evaluation Process/
Process/SREP) menjadi hal yang perlu diperhatikan SREP framework) needs consideration in order to
untuk meminimalkan gap penilaian dan semakin minimize assessment gaps and further improve the risk
meningkatkan proses manajemen risiko. management process.
KB Bank senantiasa melakukan penyempurnaan KB Bank continues to make improvements, including
antara lain melalui review atas penetapan kategorisasi through reviewing the determination of ranking
peringkat dalam setiap penilaian parameter/indikator categorization in each assessment of parameters/
dari setiap jenis risiko, memastikan sumber data yang indicators for each type of risk, ensuring the data
digunakan untuk setiap penilaian parameter/indikator sources used for each assessment of parameters/
dari setiap jenis risiko dan review tingkat signifikansi indicators for each type of risk and reviewing the level
dari suatu kejadian maupun hasil temuan/pemeriksaan of significance of an event or findings/examination and
dan pengaruhnya terhadap Peringkat Profil Risiko its impact on the overall Risk Profile Rating. In general,
secara keseluruhan. Secara umum tingkat KPMM Bank KB Bank KPMM level is always managed carefully to be
KB Bank selalu dikelola secara hati- hati untuk dapat able to mitigate the level of risk faced in all conditions,
mitigasi tingkat risiko yang dihadapi dalam segala through implementing effective risk management in
kondisi, melalui penerapan manajemen risiko yang accordance with business developments and business
efektif sesuai perkembangan bisnis dan kompleksitas complexity as well as ensure the establishment of
usaha serta memastikan penetapan strategi untuk strategies to maintain adequate capital levels at KB
memelihara tingkat permodalan KB Bank yang Bank in the frame of supporting business continuity,
memadai dalam rangka mendukung kesinambungan business development and growth in profit levels.
usaha, pengembangan bisnis dan pertumbuhan tingkat
keuntungan.
Pilar 3 Basel II Pillar 3 Basel II
Dengan memperhatikan Peraturan Otoritas Jasa By paying attention to Financial Services Authority
Keuangan No. 37/POJK.03/2019 perihal Transparansi Regulation No. 37/POJK.03/2019 on Transparency
dan Publikasi Laporan Bank dan Surat Edaran and Publication of Bank Reports and Financial
Otoritas Jasa Keuangan Republik Indonesia No. 9 / Services Authority Circular No. 9/SEOJK.03/2020
SEOJK.03/2020 perihal Transparansi dan Publikasi on Transparency and Publication of Conventional,
Laporan Bank umum konvensional, terdapat beberapa Commercial Bank Reports, there are several report
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konten laporan khususnya yang terkait dengan contents, especially those related to risk management,
manajemen risiko, antara lain yaitu pengungkapan including disclosure of each type of risk, potential losses
setiap jenis risiko, potensi kerugian (risk exposures) (risk exposures) faced by the Bank, risk management
yang dihadapi Bank, praktik manajemen risiko yang practices implemented by the Bank, and disclosure of
diterapkan Bank, dan pengungkapan laporan rasio liquidity adequacy ratio reports. In general, KB Bank
kecukupan likuiditas. Secara umum KB Bank telah has disclosed this in the KB Bank annual report and
mengungkapkan hal tersebut dalam laporan tahunan publications on the KB Bank website. The KB Bank
KB Bank dan publikasi pada situs web KB Bank. KB Bank will continue to improve database development,
akan terus meningkatkan pengembangan database, information systems, and risk management so that it
sistem informasi dan manajemen risiko sehingga dapat can produce increased disclosure and comply with
menghasilkan meningkatkan pengungkapan dan sesuai pillar 3 of Basel II.
dengan pilar 3 Basel II.
Basel III - Liquidity Coverage Ratio dan Net Basel III - Liquidity Coverage Ratio and Net
Stable Funding Ratio Stable Funding Ratio
Sehubungan dengan penerapan Basel III, Otoritas Jasa In relation to the implementation of Basel III, the
Keuangan telah mengeluarkan Peraturan Otoritas Jasa Financial Services Authority has issued Financial
Keuangan No. 42/POJK.03/2015 tanggal 23 Desember Services Authority Regulation No. 42/POJK.03/2015
2015 tentang Kewajiban Pemenuhan Rasio Kecukupan dated December 23, 2015 concerning the Requirement
Likuiditas (Liquidity Coverage Ratio/LCR) bagi Bank to Fulfill the Liquidity Adequacy Ratio (Liquidity
Umum beserta perubahannya melalui Peraturan Coverage Ratio/LCR) for Commercial Banks, including
Otoritas Jasa Keuangan No. 19 Tahun 2024 tentang its amendment through Financial Services Authority
Perubahan atas Peraturan Otoritas Jasa Keuangan Regulation No. 19 of 2024 concerning Amendments
No. 42/POJK.03/2015 tentang Kewajiban Pemenuhan to Financial Services Authority Regulation No. 42/
LCR bagi Bank Umum, serta Peraturan Otoritas Jasa POJK.03/2015 concerning the Requirement to Fulfill
Keuangan No. 32/POJK.03/2016 perihal Perubahan atas the LCR for Commercial Banks, as well as Financial
Peraturan Otoritas Jasa Keuangan No. 6/POJK.03/2015 Services Authority Regulation No. 32/POJK.03/2016
perihal Transparansi dan Publikasi Laporan Bank. regarding Amendments to Financial Services
KB Bank telah melakukan review terhadap Pedoman Authority Regulation No. 6/POJK.03/2015 concerning
Perhitungan Liquidity Coverage Ratio (LCR) yang Transparency and Publication of Bank Reports. The
tertuang dalam Surat Edaran Direksi No. SE/060/DIR/ KB Bank has reviewed the Liquidity Coverage Ratio
VII/2023 tentang Pedoman Liquidity Coverage Ratio (LCR) Calculation Guidelines as stated in the Board of
(LCR) dan Net Stable Funding Ratio (NSFR) tanggal 6 Directors Circular Letter No. SE/060/DIR/VII/2023 on
Juli 2023. the Guidelines for Liquidity Coverage Ratio (LCR) and
Net Stable Funding Ratio (NSFR ) dated July 6, 2023.
Adapun Kewajiban pemenuhan LCR dilakukan secara The obligation to fulfill the LCR is carried out in stages,
bertahap, di mana tahapan bagi Bank yang termasuk where the stages for Banks included in the BUKU 3
dalam kelompok BUKU 3 adalah 70% (tujuh puluh persen) group are 70% (seventy percent) since June 30, 2016;
sejak tanggal 30 Juni 2016; 80% (delapan puluh persen) 80% (eighty percent) since June 30, 2017; 90% (ninety
sejak tanggal 30 Juni 2017; 90% (sembilan puluh persen) percent) since December 31, 2017; and 100% (one
sejak tanggal 31 Desember 2017; dan 100% (seratus hundred percent) since December 31, 2018.
persen) sejak tanggal 31 Desember 2018.
KB Bank telah menyampaikan laporan LCR (individual dan KB Bank has submitted monthly LCR reports (individual
konsolidasi) secara bulanan ke Otoritas Jasa Keuangan and consolidated) to the Financial Services Authority
dan mempublikasikan laporan LCR triwulanan (individual and published quarterly LCR reports (individual and
dan konsolidasi) pada situs web KB Bank. Selain itu KB consolidated) on the KB Bank website. In addition,
Bank telah melakukan pengelolaan dan pemantauan KB Bank has managed and monitored the level of
tingkat aset likuid dan Liquidity Coverage Ratio (LCR) liquid assets and Liquidity Coverage Ratio (LCR) on
secara harian dengan memperhatikan limit sebagai a daily basis by considering the limit as part of the
bagian dari penerapan manajemen risiko likuiditas. implementation of liquidity risk management.
Hal yang menjadi perhatian dalam penerapan Matters of concern in the implementation of
pengukuran sesuai kerangka Basel III tersebut, antara measurement according to the Basel III framework
lain terkait kesiapan sistem informasi dan ketersediaan include the readiness of information systems and
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database, review berkala atas kebijakan dan prosedur database availability, periodic reviews of policies
di Bank dalam pelaksanaan pengukuran dan monitoring and procedures at the Bank in the implementation of
rasio likuiditas berdasarkan kerangka Basel III. measurement and monitoring of liquidity ratios based
on the Basel III framework.
Sesuai dengan POJK No. 50/POJK.03/2017 tentang Pursuant to Financial Services Authority Regulation
Kewajiban Pemenuhan Rasio Pendanaan Stabil Bersih No. 50/POJK.03/2017 concerning the Requirement to
(Net Stable Funding Ratio), beserta perubahannya Fulfill the Net Stable Funding Ratio (Net Stable Funding
melalui POJK No. 20 Tahun 2024 tentang Perubahan Ratio/NSFR), including its amendment through Financial
atas Peraturan Otoritas Jasa Keuangan No. 50/ Services Authority Regulation No. 20 of 2024 concerning
POJK.03/2017 tentang Kewajiban Pemenuhan NSFR Amendments to Financial Services Authority Regulation
bagi Bank Umum, terhitung mulai bulan Januari 2018 No. 50/POJK.03/2017 concerning the Requirement to
KB Bank telah melakukan pemantauan terhadap Fulfill the NSFR for Commercial Banks, starting from
pemenuhan rasio pendanaan stabil bersih. January 2018 KB Bank has conducted monitoring on the
fulfillment of the net stable funding ratio.
Implementasi kerangka NSFR ini tidak terlepas dari The implementation of NSFR framework is inseparable
kerangka LCR dan bersifat saling melengkapi sebagai alat from the LCR framework and is complementary as a
untuk mengukur risiko likuiditas Bank, di mana pemenuhan tool to measure the Bank’s liquidity risk, where the
standar LCR bertujuan untuk meningkatkan ketahanan fulfillment of the LCR standard aims to improve the
jangka pendek dari profil risiko likuiditas KB Bank dengan short-term resilience of KB Bank’s liquidity risk profile
memastikan bahwa KB Bank memiliki High Quality Liquid by ensuring that KB Bank has sufficient High Quality
Asset (HQLA) yang memadai untuk bertahan selama Liquid Assets (HQLA) to survive during a significant
periode scenario stress yang signifikan dalam 30 hari ke stress scenario period in the next 30 days, while the
depan, sedangkan pemenuhan standar NSFR bertujuan fulfillment of the NSFR standard aims to reduce funding
untuk mengurangi risiko pendanaan untuk jangka waktu risk for a longer period by requiring banks to fund their
yang lebih panjang dengan mensyaratkan bank mendanai activities with adequate stable sources of funds in
aktivitasnya dengan sumber dana stabil yang memadai order to mitigate the risk of pressure on funding in the
dalam rangka memitigasi risiko tekanan pada pendanaan future.
di masa depan.
Dalam rangka peningkatan kualitas dan kuantitas In order to improve the quality and quantity of
permodalan sesuai dengan implementasi Basel III capital in accordance with the implementation of
khususnya aspek common equity tier I, conservation Basel III, especially the aspects of common equity
buffer, countercyclical buffer dan leverage ratio, KB tier I, conservation buffer, countercyclical buffer and
Bank menyusun langkah-langkah strategis dalam leverage ratio, KB Bank has prepared strategic steps in
rangka penguatan permodalan untuk mendukung order to strengthen capital to support the achievement
pencapaian rencana bisnis. of the business plan.
Basel III – Interest Rate Risk in The Banking Basel III – Interest Rate Risk in The Banking
Book (IRRBB) Book (IRRBB)
Dalam rangka meningkatkan kemampuan KB Bank In order to improve KB Bank’s s ability to manage
dalam pengelolaan risiko pasar, khususnya risiko suku market risk, especially interest rate risk, namely risk
bunga, yaitu risiko yang bersumber dari pergerakan originating from interest rate movements in the market
suku bunga di pasar yang berlawanan dengan posisi that are contrary to the banking book position having
banking book yang berpotensi memberikan dampak the potential to impact the Bank’s capital and income,
terhadap permodalan dan pendapatan Bank, baik both now and in the future (Interest Rate Risk in The
untuk saat ini maupun pada masa mendatang (Interest Banking Book/IRRBB), KB Bank has currently calculated
Rate Risk in The Banking Book/IRRBB), KB Bank saat and implemented IRRBB, which is reported quarterly to
ini telah melakukan perhitungan dan penerapan IRRBB, OJK.
yang dilaporkan secara triwulanan kepada OJK.
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Upaya Peningkatan Budaya Risiko Efforts to Improve Risk Culture
KB Bank berkomitmen untuk memperkuat tata kelola KB Bank is committed to strengthening corporate
perusahaan melalui penguatan manajemen risiko. governance through strengthening risk management.
Dalam upaya ini, peran Komite Pemantau Risiko In this effort, the role of the Risk Monitoring Committee
terus dioptimalkan guna meningkatkan efektivitas continues to be optimized to improve the effectiveness of
pengawasan oleh Dewan Komisaris. Selain itu, KB Bank supervision by the Board of Commissioners. In addition,
juga memastikan bahwa Komite Manajemen Risiko the KB Bank also ensures that the Risk Management
di tingkat Direksi, beserta komite pendukungnya, Committee at the Board of Directors level, along with its
berfungsi secara optimal dalam mengelola dan supporting committees, functions optimally in managing
memitigasi berbagai risiko yang dihadapi. and mitigating various risks faced.
Inisiatif Strategi Pelaksanaan Risk Management Implementation
Manajemen Risiko Tahun 2025 Strategy Initiative in 2025
KB Bank berkomitmen untuk meningkatkan penerapan KB Bank is committed to improving the implementation
manajemen risiko di seluruh aspek operasional guna of risk management across all operational aspects to
memastikan risiko tetap terkendali sesuai dengan ensure that risks remain under control in accordance
strategi dan tujuan bisnis yang telah ditetapkan dalam with the business strategies and objectives set out
Rencana Bisnis Bank tahun 2025. Untuk mendukung in the Bank’s 2025 Business Plan. To support the
pencapaian target yang telah ditetapkan dalam rencana achievement of the targets set out in the plan, the KB
tersebut, KB Bank akan melaksanakan sejumlah Bank will implement a number of risk management
strategi manajemen risiko yang selaras dengan upaya strategies that are in line with efforts to achieve the
pencapaian target anggaran 2025, antara lain: 2025 budget targets, including:
1. Penguatan kecukupan kerangka manajemen risiko; 1. Strengthening the adequacy of risk management
framework;
2. Memperkuat implementasi manajemen risiko 2. Strengthening the implementation of risk
dengan pembentukan sistem pengelolaan yang management by establishing a management system
sesuai dengan kondisi bank; that is in accordance with the Bank’s conditions;
3. Meningkatkan kesadaran risiko dengan 3. Increasing risk awareness by disseminating
menyebarluaskan pengetahuan mengenai knowledge regarding risk management (RWA
manajemen risiko (konsep RWA, ICAAP, dll); serta concepts, ICAAP, etc.); and
4. Mendorong budaya risiko sejalan dengan upaya 4. Encouraging risk culture is in line with efforts to
pencapaian strategi bisnis Bank tahun 2025-2027. achieve the Bank’s business strategy in 2025-
2027.
Tinjauan atas Efektivitas Pelaksanaan Review of the Effectiveness of Risk
Sistem Manajemen Risiko Management System Implementation
KB Bank terus berupaya meningkatkan efektivitas The KB Bank keeps striving to improve the
sistem manajemen risiko melalui evaluasi berkala. effectiveness of risk management system through
Langkah ini dilakukan guna memastikan bahwa setiap periodic evaluations. This step is taken to ensure
kebijakan dan strategi yang diterapkan sejalan dengan that every policy and strategy implemented is in line
tujuan jangka panjang KB Bank. Dalam mendukung with the KB Bank’s long-term goals. In supporting the
implementasi rencana strategis, KB Bank mengambil implementation of the strategic plan, the KB Bank takes
langkah-langkah berikut: the following steps:
1. Melakukan review kebijakan Risk Appetite terkait 1. Reviewing Risk Appetite policy related to capital
kecukupan modal dengan pembentukan sistem adequacy by establishing an ICAAP (Internal
ICAAP (Internal Capital Adequacy Assessment Capital Adequacy Assessment Process) system
Process) dan limit internal menyesuaikan dengan and internal limits adjusted to the current bank
kondisi bank terkini. conditions:
a. review terkahir sebagaimana tertuang pada a. The final review as outlined in PT Bank KB
Kebijakan tentang Risk Appetite PT Bank KB Bukopin Tbk’s Risk Appetite Policy No. 223
Bukopin Tbk No. 223 tanggal 30 Desember dated December 30, 2024.
2024.
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b. review terakhir atas limit internal sebagaimana b. The final review of internal limits as outlined in:
tertuang pada:
i. Memorandum No. 068/MEMO/CRD/ i. Memorandum No. 068/MEMO/CRD/
XII/2024 tangal 23 Desember 2024 XII/2024 dated December 23, 2024, on
tentang Penetapan Limit untuk Rasio the Determination of Limits for Liquidity
Likuiditas yaitu LCR dan NSFR; Ratios: LCR and NSFR;
ii. Memorandum No. 085/MEMO/FDI/ ii. Memorandum No. 085/MEMO/FDI/
XII/2024 tanggal 31 Desember 2024 XII/2024 dated December 31, 2024, on
tentang Penetapan Limit untuk Modal T1 the Determination of Limits for T1 & CET1
& CET1; Capital;
iii. Memorandum No. 086/MEMO/FDI/ iii. Memorandum No. 086/MEMO/FDI/
XII/2024 tanggal 31 Desember 2024 XII/2024 dated December 31, 2024, on
tentang Penetapan Limit untuk Rasio the Determination of Limits for Profitability
Rentabilitas yaitu ROA, ROE, dan BOPO; Ratios: ROA, ROE, and BOPO;
iv. Memorandum No. 017/MEMO/CDI/I/2025 iv. Memorandum No. 017/MEMO/CDI/I/2025
tanggal 31 Januari 2025 tentang dated January 31, 2025, on the
Penerapan Limit untuk Rasio NPL Net, Implementation of Limit for Net NPL,
NPL Gross, dan LAR; Gross NPL, and LAR Ratios;
v. Memorandum No. 111/MEMO/FDI/ v. Memorandum No. 111/MEMO/FDI/
II/2025 tanggal 28 Februari 2025 tentang II/2025 dated February 28, 2025, on the
Penetapan Limit Internal untuk Batas Establishment of Internal Limit for Legal
Maksimum Pemberian Kredit; Lending Limit;
vi. Memorandum No. 24/MEMO/ERIM/VI/2025 vi. Memorandum No. 24/MEMO/ERIM/VI/2025
tanggal 12 Juni 2025 tentang Penetapan dated June 12, 2025, on the Establishment
Limit untuk Rasio Pengungkit; serta of Limit for Leverage Ratio; and
vii. Memorandum No. 088/MEMO/CRD/ vii. Memorandum No. 088/MEMO/CRD/XII/2025
XII/2025 Desember 2025 tentang dated December 2025, on the Establishment
Penetapan CAR Limit dan Warning Trigger. of CAR Limit and Warning Trigger.
2. Melakukan review kebijakan tingkat tinggi 2. Conducting a high-level review of risk management
manajemen risiko; review terakhir sebagaimana policies; the latest review as stated in the High-
tertuang pada Kebijakan Tingkat Tinggi Tentang Level Policy on Risk Management of PT Bank KB
Manajemen Risiko PT Bank KB Indonesia Tbk No. Indonesia Tbk No. 224 (V11) in 2025.
224 (V11) tahun 2025.
3. Melakukan review kebijakan pengelolaan 3. Reviewing the capital management policy of PT
permodalan PT Bank KB Bukopin Tbk. Bank KB Bukopin Tbk;
4. Melakukan review kebijakan terkait Produk 4. Conducting a policy review related to PT Bank
Program PT Bank Bukopin Tbk; review terakhir Bukopin Tbk’s Program Products; the latest review
sebagaimana tertuang pada Kebijakan Tentang as stated in the Policy on PT Bank KB Bukopin Tbk’s
Produk Program PT Bank KB Bukopin Tbk No. 16 Program Products No. 16 dated February 7, 2024.
tanggal 7 Februari 2024.
5. Membentuk petunjuk teknis mengenai Stress Test 5. Establishing technical instructions on risk
manajemen risiko; telah dibentuk Petunjuk Teknis management stress test; Technical Instructions
tentang Pelaksanaan Stress Test Manajemen on the Implementation of Risk Management Stress
Risiko No. 232 tanggal 30 Desember 2024. Test No. 232 dated December 30, 2024, has been
established.
6. Melakukan review kebijakan terkait profil risiko; 6. Conducting a review of policies related to risk
telah dilakukan review sesuai dengan Pedoman profile; a review has been conducted in line with
tentang Penilaian Profil Risiko Individu dan the Guidelines on Individual and Consolidated Risk
Konsolidasi PT Bank KB Indonesia Tbk No. 220 Profile Assessment of PT Bank KB Indonesia Tbk
tanggal 23 Desember 2025. No. 220 dated December 23, 2025.
7. Membentuk kebijakan terkait Recovery Plan; sudah 7. Formulating a policy related to the Recovery Plan;
dibentuk dan dilakukan review terhadap kebijakan a policy on the Recovery Plan has been formulated
tentang Recovery Plan sebagaimana tertuang and reviewed as stated in the Policy on the
pada Kebijakan tentang Rencana Aksi Pemulihan Recovery Action Plan of PT Bank KB Indonesia Tbk
PT Bank KB Indonesia Tbk No. 225 (V2) tanggal 17 No. 225 (V2) dated December 17, 2025.
Desember 2025.
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8. Membentuk petunjuk teknis RWA Limit Monitoring. 8. Forming technical instructions for RWA Limit
Monitoring.
9. Melakukan review kebijakan terkait manajemen 9. Reviewing policies related to operational risk
risiko operasional. management.
10. Melakukan review kebijakan dan limit manajemen 10. Reviewing policies and limits for market and
risiko pasar dan likuiditas. liquidity risk management.
11. Membentuk kebijakan global treasury. 11. Forming global treasury policy.
12. Memperbarui pedoman limit dealer. 12. Updating dealer limit guidelines.
13. Melakukan review kebijakan rencana pendanaan 13. Conducting a review of emergency funding plan
darurat. policy.
14. Membentuk limit appetite untuk LCR dan NSFR. 14. Forming appetite limits for LCR and NSFR.
15. Membentuk petunjuk teknis terkait Credit Rating 15. Forming technical guidelines related to the Credit
SME, Wholesale, Retail dan Knock out. Ratings of SME, Wholesale, Retail and Knock out.
16. Membentuk standarisasi untuk aktivitas 16. Establishing standards for credit activities as
perkreditan yang tertuang pada: stated in:
a. Pedoman tentang Jaminan dan Agunan Kredit a. Guidelines on Guarantees and Collateral for KB
KB Bank No. 094 (Versi 5.0) 30 Desember Bank Credit No. 094 (Version 5.0) December
2025; 30, 2025;
b. Petunjuk Teknis tentang Standarisasi b. Technical Instructions on the Standardization
Dokumen Mandatory dan Covenant untuk of Mandatory Documents and Covenants for
Kredit Segmen Wholesale No. 027 (Versi 2.0) Wholesale Segment Credit No. 027 (Version
30 Desember 2025; serta 2.0) December 30, 2025; and
c. Petunjuk Teknis tentang Standarisasi Dokumen c. Technical Instructions on the Standardization
Mandatory dan Covenant untuk Kredit Segmen of Mandatory Documents and Covenants for
SME) No. 105 (Versi 2.0) 30 Desember 2025. SME Segment Credit No. 105 (Version 2.0)
December 30, 2025.
Pernyataan Manajemen atas Management Statement on the
Kecukupan Sistem Manajemen Risiko Adequacy of Risk Management
System
Selama tahun 2025, KB Bank telah melakukan tinjauan During 2025, KB Bank conducted a review of the risk
terhadap efektivitas sistem manajemen risiko. Evaluasi management system effectiveness. This evaluation
ini mencakup berbagai aspek, termasuk: covers various aspects, including:
1. Direksi melakukan evaluasi terhadap kecukupan 1. The Board of Directors evaluates the adequacy
manajemen risiko melalui peninjauan secara rutin of risk management through regular reviews of
terhadap kebijakan serta prosedur manajemen the applicable risk management policies and
risiko yang sedang berlaku, kecukupan sistem procedures, the adequacy of the risk management
manajemen risiko, laporan eksposur risiko dan system, risk exposure reports, and assessment of
penilaian profil risiko KB Bank; serta KB Bank’s risk profile; and
2. Direksi melakukan evaluasi terhadap kecukupan 2. The Board of Directors evaluates the adequacy
manajemen risiko melalui peninjauan secara rutin of risk management through regular reviews of
terhadap kebijakan serta prosedur manajemen the applicable risk management policies and
risiko yang sedang berlaku, kecukupan sistem procedures, the adequacy of the risk management
manajemen risiko, laporan eksposur risiko dan system, risk exposure reports, and assessment of
penilaian profil risiko KB Bank. KB Bank’s risk profile.
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Tata Kelola Perusahaan Corporate Governance
Sistem Pengendalian Internal
Internal Control System
Sistem Pengendalian Internal (SPI) memiliki peran The Internal Control System (SPI) plays a strategic role
strategis dalam memastikan efektivitas operasional, in ensuring operational effectiveness, reliable financial
keandalan pelaporan keuangan, serta kepatuhan reporting, and compliance with applicable laws and
terhadap ketentuan peraturan perundang-undangan regulations within KB Bank. Throughout 2025, the KB
yang berlaku di lingkungan KB Bank. Sepanjang tahun Bank continued to strengthen the implementation of
2025, KB Bank terus melakukan penguatan implementasi SPI as an integral part of its good corporate governance
SPI sebagai bagian integral dari penerapan tata kelola (GCG) implementation.
perusahaan yang baik (Good Corporate Governance).
Dalam pelaksanaannya, KB Bank mengacu pada Internal In its implementation, KB Bank refers to the Internal
Control - Integrated Framework yang dikembangkan Control - Integrated Framework developed by the
oleh Committee of the Sponsoring Organizations of Committee of the Sponsoring Organizations of
the Treadway Commission (COSO) sebagai kerangka the Treadway Commission (COSO) as the primary
kerja utama dalam merancang, menerapkan, dan framework for designing, implementing, and evaluating
mengevaluasi efektivitas sistem pengendalian internal the effectiveness of a comprehensive internal control
secara menyeluruh. Kerangka kerja tersebut mencakup system. The framework encompasses five main
lima komponen utama, yaitu lingkungan pengendalian, components: control environment, risk assessment,
penilaian risiko, aktivitas pengendalian, informasi dan control activities, information and communication, and
komunikasi, serta kegiatan pemantauan. monitoring activities.
KB Bank menerapkan sistem pengendalian internal The KB Bank implements a multi-layered internal control
secara berlapis melalui sinergi antara manajemen, satuan system through synergy between management, the
kerja kepatuhan, satuan kerja audit internal, serta unit compliance unit, the internal audit unit, and operational
kerja operasional sebagai lini pertahanan yang saling units as complementary lines of defense. Policies,
melengkapi. Evaluasi dan penyempurnaan kebijakan, procedures, and control mechanisms are periodically
prosedur, serta mekanisme pengendalian dilakukan evaluated and refined to adapt to the dynamic business
secara berkala guna menyesuaikan dengan dinamika environment, the complexity of banking products and
lingkungan usaha, kompleksitas produk dan layanan services, and evolving regulatory requirements.
perbankan, serta perkembangan ketentuan regulator.
Selain itu, KB Bank juga memanfaatkan teknologi Furthermore, the KB Bank also utilizes information
informasi dalam proses pemantauan transaksi, technology in the process of transaction monitoring,
pengendalian risiko, dan pelaporan manajemen, risk control, and management reporting, thereby
sehingga meningkatkan kemampuan deteksi dini increasing the ability to detect potential irregularities
terhadap potensi penyimpangan sekaligus mendorong early and at the same time increasing the efficiency of
efisiensi proses pengawasan internal. internal control process.
Sebagai bagian dari komitmen berkelanjutan, KB Bank As part of its ongoing commitment, KB Bank continues
terus mendorong terbentuknya budaya pengendalian to foster a culture of control across all levels of the
(control culture) di seluruh jenjang organisasi. Melalui organization. Through training programs, policy
program pelatihan, sosialisasi kebijakan, dan komunikasi dissemination, and ongoing internal communication,
internal yang berkesinambungan, setiap karyawan every employee is encouraged to understand the
didorong untuk memahami pentingnya integritas, importance of integrity, compliance, and responsibility
kepatuhan, dan tanggung jawab dalam menjalankan in carrying out operational activities.
aktivitas operasional.
Dengan penerapan kerangka COSO secara konsisten, By consistently implementing the COSO framework,
KB Bank meyakini bahwa Sistem Pengendalian the KB Bank believes that the Internal Control System
Internal telah berjalan secara memadai dan efektif has been running adequately and effectively in
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dalam mendukung pencapaian tujuan organisasi serta supporting the achievement of organizational goals
menjaga keberlangsungan usaha KB Bank secara sehat and maintaining the KB Bank’s business continuity in a
dan berkelanjutan. sound and sustainable manner.
Tujuan Pengendalian Control Objectives
1. Kepatuhan Terhadap Ketentuan dan Peraturan 1. Compliance with Laws and Regulations
Perundang-undangan (Tujuan Kepatuhan); (Compliance Objectives);
2. Dimaksudkan untuk menjamin bahwa semua 2. Intended to ensure that all KB Bank business
kegiatan usaha KB Bank telah dilaksanakan sesuai activities are carried out in accordance with
dengan ketentuan dan peraturan perundang- statutory provisions and regulations, provisions
undangan, baik ketentuan yang dikeluarkan oleh issued by the government, the Financial Services
pemerintah, Otoritas Jasa Keuangan maupun Authority and internal policies, provisions and
kebijakan, ketentuan, dan prosedur intern yang procedures stipulated by KB Bank;
ditetapkan oleh KB Bank;
3. Tersedianya Informasi Keuangan dan Manajemen 3. Availability of Complete, Accurate, Appropriate
yang Lengkap, Akurat, Tepat Guna, dan Tepat and Timely Financial and Management Information
Waktu atau Tujuan Informasi (Tujuan Informasi); or Information Objectives;
4. Dimaksudkan untuk menjamin tersedianya 4. Intended to ensure the availability of complete,
laporan yang lengkap, akurat, tepat guna, dan accurate, effective, and timely reports necessary
tepat waktu yang diperlukan dalam rangka for appropriate and accountable decision making;
pengambilan keputusan yang tepat dan dapat
dipertanggungjawabkan;
5. Efektivitas dan Efisiensi dalam Kegiatan Usaha KB 5. Effectiveness and Efficiency in KB Bank Business
Bank (Tujuan Operasional); Activities (Operational Objectives);
6. Dimaksudkan untuk meningkatkan efektivitas dan 6. Intended to increase effectiveness and efficiency
efisiensi terhadap penggunaan aset dan sumber in the use of assets and other resources in order to
daya lainnya dalam rangka melindungi KB Bank protect KB Bank from the risk of loss;
dari Risiko kerugian;
7. Meningkatkan Efektivitas Budaya Risiko (Risk 7. Increasing the Effectiveness of Risk Culture in the
Culture) pada Organisasi KB Bank Secara KB Bank Organization as a Whole (Risk Culture
Menyeluruh (Tujuan Budaya Risiko); serta Objective);
8. Dimaksudkan untuk mengidentifikasi kelemahan 8. Intended to identify weaknesses and assess
dan menilai penyimpangan secara dini serta deviations early as well as reassess the
menilai kembali kewajaran kebijakan dan prosedur reasonableness of existing policies and procedures
yang ada di KB Bank secara berkesinambungan. at KB Bank on an ongoing basis.
Lingkungan Pengendalian Control Environment
Lingkungan pengendalian adalah landasan bagi Control environment is the foundation for effective
pengelolaan operasional yang efektif. Komitmen operational management. The commitment and
dan perhatian Direksi serta Dewan Komisaris sangat attention of the Board of Directors and the Board of
berpengaruh dalam memastikan pengendalian Commissioners are crucial in ensuring effective control.
berjalan dengan baik. Beberapa elemen penting dalam Several important elements in the control environment
lingkungan pengendalian di KB Bank meliputi: at KB Bank include:
1. Struktur organisasi yang memadai; 1. Adequate organizational structure;
2. Gaya kepemimpinan dan filosofi manajemen KB 2. KB Bank’s leadership style and management
Bank; philosophy;
3. Integritas dan nilai-nilai etika serta kompetensi 3. Integrity and ethical values as well as the
seluruh pegawai; competence of all employees;
4. Kebijakan dan prosedur sumber daya manusia KB 4. KB Bank’s human resources policies and
Bank; procedures;
5. Atensi dan arahan manajemen KB Bank dan komite 5. The attention and direction of KB Bank’s
lainnya, seperti Komite Manajemen Risiko; serta management and other committees, such as the
Risk Management Committee; and
6. Faktor-faktor ekstern yang mempengaruhi operasional 6. External factors that affect the Bank’s KB operations
KB Bank dan penerapan Manajemen Risiko. and the implementation of Risk Management.
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Tata Kelola Perusahaan Corporate Governance
Penilaian Pengendalian Control Assessment
Penilaian risiko di KB Bank merupakan proses yang Risk assessment at KB Bank is a structured and
dilaksanakan secara terstruktur dan berkesinambungan continuous process involving the Board of Directors to
dengan melibatkan Direksi dalam rangka mengidentifikasi, identify, analyze, and evaluate various risks faced by
menganalisis, dan mengevaluasi berbagai risiko yang the KB Bank to support the achievement of established
dihadapi KB Bank guna mendukung pencapaian sasaran strategic objectives. The KB Bank consistently
strategis yang telah ditetapkan. KB Bank secara identifies and evaluates risks that have the potential
konsisten melakukan identifikasi dan evaluasi terhadap to impact the KB Bank’s performance and business
risiko-risiko yang berpotensi mempengaruhi kinerja serta continuity.
keberlangsungan usaha KB Bank.
Dalam pelaksanaannya, Direksi memastikan bahwa In its implementation, the Board of Directors ensures
proses penilaian risiko dilakukan secara komprehensif that the risk assessment process is carried out
melalui penerapan kerangka manajemen risiko yang comprehensively through the application of an
memadai, termasuk penetapan tingkat risiko yang adequate risk management framework, including
dapat diterima (risk appetite) serta batasan risiko determining the acceptable risk level (risk appetite)
(risk tolerance) sesuai dengan profil dan kapasitas and risk limits (risk tolerance) in accordance with the
permodalan KB Bank. KB Bank’s capital profile and capacity.
Proses penilaian risiko mencakup kegiatan identifikasi The risk assessment process includes identifying risk
jenis risiko, pengukuran dan analisis tingkat risiko, types, measuring and analyzing risk levels, establishing
penetapan batasan risiko, serta penerapan teknik risk limits, and implementing appropriate risk control
pengendalian risiko yang sesuai. Metodologi penilaian techniques. The risk assessment methodology used
risiko yang digunakan menjadi dasar dalam penyusunan forms the basis for developing the KB Bank’s risk
profil risiko KB Bank yang disusun dan diperbarui profile, which is compiled and updated periodically to
secara berkala untuk memastikan tersedianya ensure the availability of accurate, relevant, and up-
informasi yang akurat, relevan, dan mutakhir sebagai to-date information for management decision-making.
dasar pengambilan keputusan manajemen.
Melalui penerapan proses penilaian risiko yang Through the implementation of an effective risk
efektif, Bank berupaya menjaga keseimbangan antara assessment process, the Bank strives to maintain
pencapaian target usaha dan penerapan prinsip kehati- a balance between achieving business targets and
hatian (prudential banking), sehingga mendukung implementing prudential banking principles, thereby
pertumbuhan usaha yang sehat dan berkelanjutan. supporting healthy and sustainable business growth.
Aktivitas Pengendalian Control Activities
Kegiatan pengendalian di KB Bank melibatkan seluruh Control activities at KB Bank involve all employees,
pegawai, termasuk Direksi, guna memastikan efektivitas including the Board of Directors, to ensure effectiveness
dalam mengelola risiko yang telah diidentifikasi. in controlling the risks that have been identified.
Pengendalian yang dirancang secara sistematis dan Controls that are well planned and implemented will
diterapkan dengan baik memberikan keyakinan kepada provide confidence to officials and employees that
pejabat dan pegawai bahwa arahan dari Direksi serta the directions of the Board of Directors and Board of
Dewan Komisaris telah dijalankan secara optimal. Commissioners have been implemented effectively.
Pengendalian ini mencakup kebijakan, prosedur, dan This control includes policies, procedures, and practices
praktik yang dirancang untuk memastikan bahwa designed to ensure that every instruction and decision
setiap instruksi serta keputusan dari pimpinan tertinggi from the top leadership is properly implemented.
diimplementasikan dengan baik. Penerapan kegiatan The implementation of control activities is carried
pengendalian dilakukan di seluruh tingkatan fungsional out at all functional levels in KB Bank’s organizational
dalam struktur organisasi KB Bank, sehingga setiap structure, so that each section has a role in overall risk
bagian memiliki peran dalam pengelolaan risiko secara management, which at least includes:
menyeluruh, yang setidaknya mencakup:
1. Kaji Ulang Manajemen (Top Level Reviews); 1. Management Review (Top Level Reviews);
2. Kaji Ulang Kinerja Operasional (Functional Review); 2. Functional Review;
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3. Pengendalian Sistem Informasi; 3. Information System Control;
4. Pengendalian Aset Fisik; serta 4. Control of Physical Assets; and
5. Dokumentasi. 5. Documentation.
Informasi dan Komunikasi Information and Communication
Sistem Informasi wajib menyediakan laporan yang The Information System is required to provide reports
mencakup aktivitas usaha, kondisi keuangan, that include business activities, financial conditions, the
penerapan Manajemen Risiko, serta kepatuhan implementation of Risk Management, and compliance
terhadap ketentuan yang mendukung pelaksanaan with provisions that support the implementation of
tugas Direksi dan Dewan Komisaris. Laporan tersebut the duties of the Board of Directors and the Board of
meliputi: Commissioners. The report includes:
1. Informasi internal dan eksternal yang cukup 1. Sufficient and comprehensive internal and
dan menyeluruh yang diperlukan rangka external information necessary for appropriate and
pengambilan keputusan yang tepat dan dapat accountable decision-making;
dipertanggungjawabkan;
2. Informasi dapat dipercaya mengenai seluruh 2. Reliable information regarding all functional
aktivitas fungsional KB Bank; activities of KB Bank;
3. Sistem yang digunakan baik sistem penyimpanan 3. The security of the systems used, both storage
dan penggunaan data elektronik harus dijamin system and use of electronic data, must be
keamanannya, dipantau oleh pihak yang guaranteed, monitored by an independent party
independen (auditor intern), dan didukung oleh (internal auditor), and supported by an adequate
program kontinjensi yang memadai; serta contingency program; and
4. Ketersediaan bukti dan dokumen yang memadai 4. Availability of adequate evidence and documents
dalam rangka mendukung proses jejak audit. in order to support the audit trail process.
Aktivitas Pemonitoran Monitoring Activities
Pemantauan terhadap efektivitas pelaksanaan pengendalian Monitoring of the effectiveness of implementation of
intern dilakukan secara terus-menerus melalui pendekatan internal control is carried out continuously through the
Three Lines of Defense. Fokus utama pemantauan adalah Three Lines of Defense approach. The main focus of
risiko-risiko utama yang dihadapi Bank, yang harus menjadi monitoring is the key risks faced by the Bank, which must
prioritas dan terintegrasi dalam aktivitas operasional sehari- be a priority and integrated into its day-to-day operational
hari. Evaluasi dilakukan secara berkala, baik oleh satuan activities. Evaluations are carried out periodically,
kerja operasional (risk taking unit), manajemen risiko, both by the operational work unit (risk taking unit), risk
kepatuhan maupun oleh SKAI. management, compliance, and by SKAI.
Hasil penilaian audit oleh SKAI disampaikan kepada SKAI’s audit assessment results are submitted to
Direktur Utama atau Dewan Komisaris dan salinannya the President Director or Board of Commissioners,
kepada Dewan Komisaris, Komite Audit dan Direktur with a copy to the Board of Commissioners, Audit
yang membawahkan fungsi Kepatuhan. Jika ditemukan Committee, and the Director who oversees compliance
kelemahan dalam pengendalian intern, baik yang function. If weaknesses are found in internal control,
diidentifikasi oleh satuan kerja operasional, SKAI, whether identified by the operational work unit, SKAI,
maupun pihak lain, laporan segera disampaikan kepada or other parties, the report is immediately submitted
pejabat dan/atau Direksi yang berwenang untuk to the authorized officials and/or Board of Directors
ditindaklanjuti dengan perbaikan yang diperlukan. for follow-up with necessary improvements. If the
Apabila kelemahan pengendalian intern bersifat weaknesses in internal control are material, the report
material, laporan harus disampaikan kepada Dewan must be submitted to the Board of Commissioners for
Komisaris untuk mendapatkan perhatian lebih lanjut. further attention.
Penerapan Sistem Pengendalian Implementation of Internal Control
Intern dan Kesesuaian dengan COSO- System and Compliance with COSO-
Internal Control Framework Internal Control Framework
KB Bank telah menerapkan standar acuan kerja yang The KB Bank has implemented work reference standards
berlaku bagi seluruh divisi dan fungsi sebagai pihak yang that apply to all divisions and functions in the Company
bertanggung jawab dalam pengendalian internal aktivitas as the party responsible for implementing internal control
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Tata Kelola Perusahaan Corporate Governance
operasional harian. Saat ini, sistem pengendalian internal in daily operational activities. The Bank’s internal control
Bank telah disesuaikan dengan COSO Framework, di system currently running is in accordance with the COSO
mana seluruh pihak dalam KB Bank, mulai dari karyawan, Framework, internal control involves all parties in the KB
pejabat, hingga Direksi dan Dewan Komisaris, turut Bank starting from employees, officials to the Directors
terlibat dalam pelaksanaannya. and Board of Commissioners.
Pengendalian internal yang diterapkan bertujuan untuk The internal control implemented aims to reach
mencapai efektivitas dan efisiensi dalam kegiatan effectiveness and efficiency in operational activities,
operasional, memastikan keandalan, ketepatan waktu, serta ensure reliability, timeliness, and transparency in
transparansi dalam pelaporan keuangan sesuai dengan financial reporting in accordance with regulatory
ketentuan regulator, serta menjamin kepatuhan terhadap regulations, and ensure compliance with applicable
peraturan dan perundang-undangan yang berlaku. Untuk laws and regulations. To achieve these goals, the
mencapai tujuan tersebut, sistem pengendalian internal KB KB Bank’s internal control system is supported by
Bank didukung oleh 5 (lima) komponen utama yang menjadi 5 (five) main components that are the basis for its
dasar penerapannya, meliputi: implementation, including:
1. Lingkungan Pengendalian yang merupakan 1. Control Environment, which is a set of standards,
seperangkat standar, proses dan struktur processes, and structures that provide the basis
yang memberikan dasar untuk melaksanakan for implementing internal control throughout the
pengendalian internal di seluruh organisasi; organization;
2. Penilaian Risiko yaitu suatu proses yang dinamis 2. Risk Assessment, which is a dynamic and
dan interaktif untuk mengidentifikasikan dan interactive process for identifying and assessing
menilai risiko terhadap pencapaian tujuan; risks to achieving objectives;
3. Aktivitas Pengendalian yang dilakukan pada semua 3. Control activities, which are carried out at all levels
tingkatan entitas yang mencakup penetapan; of the entity which include determination;
4. Kebijakan, ketentuan, prosedur serta kepatuhan dalam 4. Policies, provisions, procedures and compliance in
implementasi dalam seluruh kegiatan operasional; implementation in all operational activities;
5. Informasi dan Komunikasi yaitu suatu mekanisme 5. Information and Communication, which is a
komunikasi yang melibatkan semua pihak yang communication mechanism that involves all
dilakukan secara kontinu dalam berbagi informasi parties which is carried out continuously in sharing
yang relevan dan berkualitas baik yang bersumber relevant and quality information from both internal
dari internal maupun eksternal untuk mendukung and external sources to support internal control;
pengendalian internal; serta
6. Pemantauan, merupakan kegiatan evaluasi 6. Monitoring, which is an evaluation activity carried
yang dilakukan secara berkesinambungan out on an ongoing basis to provide confidence in
untuk memberikan keyakinan atas kecukupan the adequacy of internal control.
pengendalian internal.
Evaluasi Pelaksanaan Sistem Evaluation of the Implementation of
Pengendalian Internal Internal Control System
Dalam rangka memastikan efektivitas penerapan Sistem To ensure the effectiveness of Internal Control System
Pengendalian Internal (SPI), KB Bank secara berkelanjutan (SPI), KB Bank continuously evaluates the policies,
melakukan evaluasi terhadap kebijakan, prosedur, serta procedures, and control mechanisms that have been
mekanisme pengendalian yang telah diterapkan. Evaluasi implemented. This evaluation is carried out through
tersebut dilaksanakan melalui fungsi pengawasan pada the supervisory functions at the second and third
lini kedua dan lini ketiga (second line dan third line of lines of defense, which include the Compliance Unit,
defense), yang meliputi Satuan Kerja Kepatuhan, Satuan Risk Management Unit, Quality Assurance Unit, and
Kerja Manajemen Risiko, Quality Assurance, serta Internal Audit Unit. Each unit has a strategic role in
Satuan Kerja Audit Internal. Masing-masing unit memiliki identifying, monitoring, and evaluating potential risks
peran strategis dalam mengidentifikasi, memantau, dan that could affect the KB Banks operational stability and
mengevaluasi potensi risiko yang dapat mempengaruhi performance.
stabilitas operasional dan kinerja KB Bank.
Sepanjang tahun 2025, KB Bank telah melakukan berbagai Throughout 2025, the KB Bank implemented various
langkah penyempurnaan guna memperkuat efektivitas improvement measures to strengthen the effectiveness
sistem pengendalian internal. Upaya tersebut antara lain of its internal control system. These efforts include
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meliputi pembaruan kebijakan dan ketentuan internal, updating internal policies and regulations, adjusting
penyesuaian prosedur operasional, serta pengembangan operational procedures, and developing and refining
dan penyempurnaan sistem informasi guna meningkatkan information system to enhance effectiveness of risk
efektivitas mitigasi risiko dan kualitas pengawasan. mitigation and quality of supervision.
Pelaksanaan evaluasi oleh Satuan Kerja Audit Internal The Internal Audit Unit conducts evaluations
dilakukan secara independen dan objektif melalui independently and objectively through risk-based
kegiatan audit berbasis risiko (risk-based audit). Hasil audits. These evaluation results are submitted to the
evaluasi tersebut disampaikan kepada Direksi dan Board of Directors and the Board of Commissioners
Dewan Komisaris melalui Komite Audit sebagai bahan through the Audit Committee as consideration
pertimbangan dalam pengambilan keputusan strategis in strategic decision-making and for continuous
serta perbaikan berkelanjutan terhadap sistem improvement of the KB Bank’s internal control system.
pengendalian internal KB Bank.
Berdasarkan hasil evaluasi yang dilakukan selama tahun Based on the evaluation results conducted throughout
2025, Sistem Pengendalian Internal KB Bank dinilai 2025, KB Bank’s Internal Control System was deemed
telah berjalan secara memadai dan efektif serta sesuai to have been operating adequately and effectively,
dengan ketentuan yang berlaku. Hal ini mencerminkan and in accordance with applicable regulations. This
komitmen KB Bank dalam menerapkan prinsip tata kelola reflects the KB Banks commitment to implementing
perusahaan yang baik (Good Corporate Governance) good corporate governance principles and creating a
serta dalam menciptakan lingkungan operasional safe, controlled, and efficient operating environment to
yang aman, terkendali, dan efisien guna mendukung support healthy and sustainable business growth.
pertumbuhan usaha yang sehat dan berkelanjutan.
Pernyataan Direksi dan/atau Dewan Statement of the Board of Directors
Komisaris atas Kecukupan Sistem and/or the Board of Commissioners on
Pengendalian Internal the Adequacy of the Internal Control
System
Direksi berpandangan bahwa penerapan Sistem The Board of Directors views that the Internal Control
Pengendalian Internal di KB Bank telah berjalan dengan System at KB Bank has been running well and is
baik dan memadai dalam mendukung efektivitas adequate in supporting operational effectiveness,
operasional, keandalan pelaporan keuangan, serta reliability of financial reporting, and compliance with
kepatuhan terhadap ketentuan peraturan perundang- applicable laws and regulations.
undangan yang berlaku.
Dalam melaksanakan pengawasan terhadap penerapan In overseeing the implementation of Internal Control
Sistem Pengendalian Internal, Direksi dibantu System, the Board of Directors is assisted by Internal
oleh Satuan Kerja Audit Internal sebagai unit kerja Audit Unit, an independent unit within the KB Bank’s
independen dalam struktur organisasi KB Bank. Satuan organizational structure. The Internal Audit Unit
Kerja Audit Internal melaksanakan fungsi penilaian performs objective and independent assessments
secara objektif dan independen terhadap kecukupan of the adequacy and effectiveness of the KB Bank’s
serta efektivitas pengendalian internal, manajemen internal control, risk management, and governance
risiko, dan proses tata kelola KB Bank. process.
Direksi meyakini bahwa penerapan Sistem The Board of Directors believes that consistent and
Pengendalian Internal yang dilakukan secara konsisten continuous implementation of Internal Control System
dan berkesinambungan telah memberikan keyakinan has provided reasonable assurance regarding the
yang memadai (reasonable assurance) terhadap achievement of organizational goals and supports the
tercapainya tujuan organisasi serta mendukung sound and sustainable management of the KB Bank.
pengelolaan KB Bank secara sehat dan berkelanjutan.
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Tata Kelola Perusahaan Corporate Governance
Pengendalian Internal dalam Proses Internal Control over Financial
Pelaporan Keuangan Reporting Process
Pada tahun buku berjalan, KB Bank telah memulai inisiatif In the current fiscal year, KB Bank has initiated strategic
strategis dalam merancang dan mengimplementasikan efforts in designing and implementing the Internal
kerangka Internal Control over Financial Reporting Control over Financial Reporting (ICOFR) framework as
(ICOFR) sebagai bagian dari komitmen untuk part of its commitment to strengthen good corporate
memperkuat tata kelola perusahaan yang baik (Good governance and to enhance the quality and reliability
Corporate Governance) serta meningkatkan kualitas of financial reporting.
dan keandalan pelaporan keuangan.
Perancangan ICOFR dilakukan dengan mempertimbangkan The design of ICOFR is carried out by taking into
kerangka pengendalian internal COSO Framework, termasuk account the internal control framework of the COSO
kerangka kerja pengendalian internal yang berlaku umum, Framework, including generally accepted internal
serta diselaraskan dengan kebutuhan dan kompleksitas control frameworks, and is aligned with the Company’s
operasional KB Bank. Fokus utama pada tahap ini adalah operational needs and complexities. The main focus at
identifikasi proses bisnis signifikan, penilaian risiko this stage is the identification of significant business
yang berpotensi memengaruhi laporan keuangan, processes, the assessment of risks that may affect
serta perancangan kontrol kunci yang memadai untuk financial reporting, and the design of adequate key
memitigasi risiko tersebut. controls to mitigate those risks.
Dalam tahap implementasi awal, KB Bank telah In the initial implementation phase, KB Bank has
melakukan dokumentasi proses dan kontrol, sosialisasi conducted process and control documentation,
kepada unit kerja terkait, serta pelaksanaan uji coba socialization to the relevant work units, as well as
terbatas (pilot testing) untuk memastikan desain kontrol limited pilot testing to ensure the control design can
dapat berjalan secara efektif. Selain itu, dilakukan pula operate effectively. In addition, cross-functional
penguatan koordinasi lintas fungsi guna memastikan coordination has also been strengthened to ensure
konsistensi penerapan di seluruh unit kerja. consistent implementation across all work units.
KB Bank menyadari bahwa implementasi ICOFR KB Bank recognizes that the implementation of
merupakan proses berkelanjutan yang memerlukan ICOFR is an ongoing process that requires gradual
peningkatan secara bertahap. Oleh karena itu, ke improvement. Therefore, moving forward, KB Bank
depan KB Bank akan terus melakukan penyempurnaan, will continue to make enhancements, including
termasuk penguatan pengujian efektivitas kontrol, strengthening control effectiveness testing, improving
peningkatan kapabilitas sumber daya manusia, serta human resource capabilities, and utilizing technology
pemanfaatan teknologi untuk mendukung proses to support monitoring and reporting processes.
monitoring dan pelaporan.
Melalui inisiatif ini, KB Bank optimis bahwa penerapan Through this initiative, KB Bank is optimistic that the
ICOFR akan memberikan nilai tambah dalam implementation of ICOFR will provide added value in
meningkatkan transparansi, akurasi, dan integritas enhancing the transparency, accuracy, and integrity of
laporan keuangan, serta memperkuat kepercayaan financial reports, as well as strengthening stakeholder
para pemangku kepentingan. confidence.
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Fungsi Kepatuhan
Compliance Function
Kedudukan Fungsi Kepatuhan dalam The Position of Compliance Function
Organisasi in Organization
Pelaksanaan Fungsi Kepatuhan di KB Bank, terutama The implementation of the Compliance Function
merujuk pada Peraturan Otoritas Jasa Keuangan (OJK) in KB Bank, mainly refers to the Financial Services
No. 46/POJK.03/2017 tentang Pelaksanaan Fungsi Authority (OJK) Regulation No. 46/POJK.03/2017
Kepatuhan Bank Umum. Regulasi tersebut menjelaskan on the Implementation of the Compliance Function
bahwa Fungsi Kepatuhan merupakan serangkaian of Commercial Banks. The regulation defines that
tindakan atau langkah-langkah yang bersifat preventif the Compliance Function is a series of preventive
(ex-ante) untuk memastikan bahwa kebijakan, actions or measures (ex-ante) to ensure that the
ketentuan, sistem, dan prosedur, serta kegiatan policies, provisions, systems, and procedures, as
usaha yang dilakukan oleh Bank telah sesuai dengan well as business activities carried out by the Bank
ketentuan OJK dan ketentuan peraturan perundang- are in accordance with the provisions of OJK and the
undangan, serta memastikan kepatuhan Bank terhadap provisions of laws and regulations, as well as to ensure
komitmen yang dibuat oleh Bank kepada OJK dan/atau the Bank’s compliance with the commitments made by
otoritas pengawas lain yang berwenang. the Bank to OJK and/or other authorized supervisory
authorities.
Dalam menjalankan tugasnya, Fungsi Kepatuhan In carrying out its duties, the Compliance Function
melakukan pemantauan dan evaluasi terhadap monitors and evaluates KB Bank’s commitments to
komitmen KB Bank kepada Otoritas Jasa Keuangan the Financial Services Authority and other relevant
serta otoritas terkait lainnya. Selain itu, fungsi ini juga authorities. In addition, this function also provides
memberikan arahan kepada unit bisnis dan operasional direction to business and operational units so that the
agar kegiatan usaha Bank tetap sesuai dengan regulasi Bank’s business activities remain in accordance with
yang berlaku. Melalui peran ini, KB Bank tidak hanya applicable regulations. Through this role, KB Bank not
menjaga kepatuhan terhadap peraturan, tetapi juga only maintains compliance with regulations, but also
melindungi reputasi dan integritasnya di mata regulator protects its reputation and integrity in the eyes of
serta masyarakat. regulators and the public.
Pedoman Operasional Kepatuhan Compliance Operational Guidelines
Sebagai bagian dari upaya memperkuat tata kelola As part of efforts to strengthen good corporate
perusahaan yang baik, KB Bank menetapkan berbagai governance, KB Bank establishes various operational
pedoman operasional yang menjadi landasan dalam guidelines that are the foundation for carrying out
menjalankan Fungsi Kepatuhan. Ketentuan internal ini the Compliance Function. These internal provisions
dirancang untuk memastikan bahwa seluruh aktivitas are designed to ensure that all banking activities are
perbankan selaras dengan prinsip kepatuhan dan in line with the compliance principles and applicable
peraturan yang berlaku, termasuk: regulations, including:
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Tata Kelola Perusahaan Corporate Governance
Nomor Ketentuan Tahun Judul Ketentuan
Provision Number Year Provision Title
387 2025 Petunjuk Teknis tentang Monitoring Laporan dan Denda Regulator
Technical Guidelines on Monitoring Regulatory Reports and Fines
398 2025 Petunjuk Teknis tentang Monitoring Peraturan Eksternal dan Peraturan Internal di Departement Kepatuhan,
Kebijakan, & Tata Kelola Perusahaan yang Baik
Technical Guidelines on Monitoring External and Internal Regulations in the Compliance, Policy, & Good
Corporate Governance Department
406 2025 Pedoman Tentang Clean Desk
Clean Desk Guidelines
2 (V2) 2025 Pedoman Tentang Mekanisme Internalisasi Peraturan Eksternal Bank
Guidelines on the Internalization Mechanism of Bank External Regulations
412 2025 Pedoman Tentang Pelaksanaan Fungsi Satuan Kerja Kepatuhan dalam Perkreditan
Guidelines on Implementing the Compliance Work Unit Function in Credit
427 2025 Petunjuk Teknis tentang Pemantauan Komitmen kepada Regulator
Technical Guidelines on Monitoring Commitments to Regulators
428 2025 Kebijakan Tentang Pelaksanaan Fungsi Kepatuhan dan Pengelolaan Risiko Kepatuhan
Policy on Implementation of Compliance Functions and Compliance Risk Management
429 2025 Petunjuk Teknis Tentang Standar Pembuatan Opini Kepatuhan
Technical Guidelines on Compliance Opinion Preparation Standards
460 2025 Pedoman Tentang Penilaian Sendiri Terhadap Penerapan Tata Kelola
Guidelines on Self-Assessment of Governance Implementation
462 2025 Kebijakan tentang Pencegahan dan Penanganan Benturan Kepentingan dan Transaksi dengan Pihak yang
Memiliki Hubungan Istimewa
Policy on Prevention and Management of Conflicts of Interest and Transactions with Related Parties
1 (V4) 2025 Kebijakan Tentang Hierarki & Tata Kelola Ketentuan Internal
Policy on Internal Provision Hierarchy & Governance
123 (V3) 2025 Kebijakan Tingkat Tinggi tentang Tata Kelola
High-Level Policy on Governance
Struktur Organisasi Kepatuhan Compliance Organizational Structure
Satuan Kerja Kepatuhan memiliki sifat independen The Compliance Work Unit is independent and is
dan tidak terpengaruh oleh unit kerja lainnya. Tujuan not influenced by other work units. The purpose of
pembentukan Satuan Kerja Kepatuhan adalah untuk establishing the Compliance Work Unit is to support
mendukung pelaksanaan tugas dan bertanggung jawab the implementation of tasks and be directly responsible
langsung kepada Direktur Kepatuhan, yang merupakan to the Director of Compliance, who is the Director in
Direktur yang membawahi Fungsi Kepatuhan di KB charge of the Compliance Function at KB Bank. The
Bank. Satuan Kerja Kepatuhan memiliki kedudukan Compliance Work Unit has a position at the Department
setingkat Departemen. level.
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Compliance & Risk
Compliance & AML Corporate Legal
Compliance Anti Money
Corporate Legal Litigation I & II SAM Litigation
Policy & GCG Laundering
Business Anti Money Compliance Corporate Legal General Civil
Litigation Unit
Compliance Unit Laundering Policy Unit Development Unit Unit Litigation Unit
Business Anti Money Compliance
Compliance Corporate Criminal/Civil General Civil
Laundering Policy Development
Staff Legal Staff Litigation Staff Litigation Staff
Staff Staff
Operation & IT Anti Money Special Civil
Compliance Unit Data Analyst &
Laundering Report & Litigation Unit
Report Staff
Transaction Unit
Operation
Compliance Anti Money Special Civil
Staff Laundering Report Litigation Staff
& Transaction
Staff
IT Compliance
Staff
Regulatory &
Policiy Unit
Regulatory &
Policiy Staff
GCG Monitoring
& Regulator
Engagement Unit
GCG
Monitoring
& Regulator
Engagement
Staff
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Tata Kelola Perusahaan Corporate Governance
Chief Information Security
Office (CISO)
Risk Management IT Security
Operational, Market Personal Data
Enterprise Risk Credit & Regulatory
& Liquidity Risk Protection (PDP) & IT IT Security
Management Risk Management
Management Risk Management
Risk Operational Risk Risk Policy & PDP Governance & IT Security
Modelling Unit Management Staff Assessment Unit Policy Unit Operations Unit
Wholesale & Operational Risk Policy & PDP Cyber
SME Modelling Risk Assessment Governance & Defense Center
Staff Management Staff Policy Staff Section
Staff
Retail Credit Policy PDP & Security
Unit Cyber
Modelling Staff Business & Procedure
Defense
Continuity Development Unit
Center
Management Unit Staff
PDP & Security
Monitoring &
Staff
Development
Modelling Credit Policy
Business
Staff & Procedure IT Security
Continuity PDP Operation
Development Engineering
Management Unit
Staff Section
Staff
RMC & Risk
Analytic Unit
PDP Operation
Market & Staff
RMC Staff Liquidity Risk IT Security
Management Unit Engineering
IT Risk Staff
Management Unit
Risk Analytic
Staff Market &
Liquidity Risk IT Risk
Management Management IT Security
Reporting Staff Control Staff Staff Planning Unit
IT Security
Market &
Planning
Liquidity Risk
Staff
Management
Analytic Staff
Treasury Middle
Office Unit
Treasury
Middle Office
Staff
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Direktur yang Membawahi Fungsi Director in Charge of Compliance
Kepatuhan Functions
Direktur yang membawahkan Fungsi Kepatuhan adalah The Director in charge of Compliance Function is Mr.
Bapak Dodi Widjajanto selaku Direktur Kepatuhan Dodi Widjajanto as Compliance Director. A brief profile
Profil ringkas dapat dilihat pada bagian Profil Direksi. can be seen in the Board of Directors Profile section.
Pengangkatan Direktur yang membawahi fungsi The appointment of the Director in charge of Compliance
Kepatuhan telah melalui proses fit and proper test function has gone through a fit and proper test process in
sesuai dengan ketentuan Regulator. accordance with the provisions of the Regulator.
Profil Kepala Satuan Kerja Kepatuhan Profile of the Head of Compliance
Work Unit
Sesuai dengan Kebijakan Kepatuhan KB Bank, In accordance with KB Bank Compliance Policy, the
pengangkatan dan pemberhentian Kepala Satuan appointment and dismissal of the Head of the Compliance
Kerja Kepatuhan dilakukan oleh Direktur Utama Work Unit is carried out by the President Director on the
atas rekomendasi Direksi serta dilaporkan kepada recommendation of the Board of Directors and reported
Regulator. Dalam pelaksanaan tugasnya, Kepala Satuan to the Regulator. In the implementation of duties, the
Kerja Kepatuhan bertanggung jawab langsung kepada Head of Compliance Work Unit is directly responsible to
Direktur Kepatuhan. the Compliance Director.
Compliance, Policy &
Kimin GCG Department Head
Dasar Hukum Pengangkatan | Legal Basis of Appointment
Surat Keputusan No. SKEP/0161-DIR/II/2019 tanggal 11 Februari 2019
Decision No. SKEP/0161-DIR/II/2019 dated February 11, 2019
Riwayat Pendidikan | Educational Background
S1 Ekonomi dari Universitas Tujuh Belas Agustus Semarang
Bachelor of Economics from Universitas Tujuh Belas Agustus, Semarang
Riwayat Pekerjaan | Employments History
• Kepala Departemen Kepatuhan, Kebijakan & Tata Kelola Kantor Pusat (Februari 2019-sekarang) |
Usia | Age Head of Compliance, Policy & Governance Department at Head Office (February 2019-present)
• Manager Pelayanan & Operasi KC Makassar (Januari 2018- Februari 2019) | Service & Operations
56 tahun Manager of Makassar Branch Office (January 2018-February 2019)
56 years old • Manager Pelayanan & Operasi KC Yogyakarta (Januari 2017-Desember 2017) | Service & Operations
Kewarganegaraan | Nationality Manager of Yogyakarta Branch Office (January 2017-December 2017)
• Manager Pelayanan & Operasi KC Sidoarjo (November 2014-Desember 2016) | Service & Operations
Indonesia | Indonesian Manager of Sidoarjo Branch Office (November 2014-December 2016)
Domisili | Domicile • Manager Pelayanan & Operasi KC Magelang (Januari 2014-November 2014) | Service & Operations
Manager of Magelang Branch Office (January 2014-November 2014)
Jakarta Selatan | South Jakarta • Koordinator Pelayanan KC Magelang (Agustus 2013-Januari 2014) | Service Coordinator of
Magelang Branch Office (August 2013-January 2014)
• Koordinator Operasi KC Semarang (Agustus 2010-Juli 2013) | Operations Coordinator of Semarang
Branch Office (August 2010-July 2013)
Jabatan Lainnya | Concurrent Positions
-
Kualifikasi | Qualification
• BSMR Jenjang VI | BSMR Level VI
• Sertifikasi Kepatuhan Level II | Level II Compliance Certification
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Tata Kelola Perusahaan Corporate Governance
Tugas dan Tanggung Jawab Kepala Duties and Responsibilities of the
Satuan Kerja Kepatuhan Head of Compliance Work Unit
Mengacu pada POJK No. 46/POJK.03/2017 mengenai Referring to POJK No. 46/POJK.03/2017 on the
Pelaksanaan Fungsi Kepatuhan pada Bank Umum, Implementation of Compliance Functions for
Satuan Kerja Kepatuhan memiliki tugas dan tanggung Commercial Banks, the Compliance Work Unit has the
jawab sebagai berikut: Duties and Responsibilities as follows:
1. Membuat langkah untuk mendukung terciptanya 1. Taking steps to support the creation of a
Budaya Kepatuhan pada seluruh kegiatan usaha Compliance Culture in all Bank business activities
Bank pada setiap jenjang organisasi; at every level of the organization;
2. Melakukan identifikasi, pengukuran, pemantauan, 2. Identifying, measuring, monitoring and controlling
dan pengendalian terhadap Risiko Kepatuhan Compliance Risk by referring to the provisions of
dengan mengacu pada ketentuan Otoritas Jasa the Financial Services Authority which regulates
Keuangan yang mengatur mengenai penerapan the implementation of risk management for
manajemen risiko bagi Bank Umum; Commercial Banks;
3. Menilai dan mengevaluasi efektivitas, kecukupan, 3. Assessing and evaluating the effectiveness,
dan kesesuaian kebijakan, ketentuan, sistem adequacy and conformity of the Bank’s policies,
maupun prosedur yang dimiliki oleh Bank dengan provisions, systems and procedures with the
ketentuan peraturan perundang-undangan; provisions of laws and regulations;
4. Melakukan kaji ulang dan/atau merekomendasikan 4. Reviewing and/or recommending updates and
pengkinian dan penyempurnaan kebijakan, improving policies, provisions, systems and
ketentuan, sistem maupun prosedur yang procedures owned by the Bank so that they comply
dimiliki oleh Bank agar sesuai dengan ketentuan with the provisions of the Financial Services
Otoritas Jasa Keuangan dan ketentuan peraturan Authority and statutory regulations;
perundang-undangan;
5. Melakukan upaya untuk memastikan bahwa 5. Making efforts to ensure that the Bank’s policies,
kebijakan, ketentuan, sistem dan prosedur, provisions, systems and procedures, as well as
serta kegiatan usaha Bank telah sesuai dengan business activities are in accordance with the
ketentuan Otoritas Jasa Keuangan dan ketentuan provisions of the Financial Services Authority and
peraturan perundang-undangan; serta statutory regulations; and
6. Melakukan tugas lain yang terkait dengan Fungsi 6. Performing other duties related to the Compliance
Kepatuhan. Function.
Pengembangan Kompetensi Fungsi Kepatuhan
Compliance Function Competency Development
Nama Training Tanggal Penyelenggara Tempat
No.
Training Name Date Organizer Place
1 Training NGBS - AML Transaction Monitoring System 20 Februari 2025 Internal Diklat Jakarta
February 20, 2025 Internal Training
2 Training AML for Executive 9 Oktober 2025 Internal Diklat Jakarta
October 9, 2025 Internal Training
3 IT Security Awareness 2025 21 Februari 2025 Internal Diklat Jakarta
February 21, 2025 Internal Training
4 Training "IT Security Planning & Solution 4 September 2025 PT Caraka Utama Jakarta
Management" September 4, 2025 Aryasuta Nusantara
5 In House Training Kepatuhan dengan Tema 3 Oktober 2025 Internal Diklat Jakarta
"Peningkatan & Pendalaman Budaya Kepatuhan October 3, 2025 Internal Training
Bank Khususnya Terkait Aspek Kredit Sindikasi,
Aspek Trade Finance & Aspek Treasury"
In-House Compliance Training with the Theme
"Improving & Deepening Bank Compliance Culture,
Especially Related to Syndicated Credit, Trade
Finance & Treasury Aspects"
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Prinsip Kepatuhan Compliance Principles
Sesuai dengan POJK No. 46/POJK.03/2017, In accordance with POJK No. 46/POJK.03/2017, the
pelaksanaan Fungsi Kepatuhan Bank dilakukan implementation of the Bank’s Compliance Function is
melalui pengelolaan langkah-langkah yang bersifat carried out through the management of preventive
preventif (ex-ante) guna memastikan kesesuaian (ex-ante) steps to ensure the conformity of the Bank’s
kebijakan, ketentuan, sistem dan prosedur, serta policies, provisions, systems and procedures, as well as
kegiatan usaha Bank dengan ketentuan Regulator business activities with the provisions of the Regulator
dan peraturan perundang-undangan yang berlaku, and applicable laws and regulations, including the
termasuk pemenuhan komitmen Bank kepada Otoritas fulfillment of the Bank’s commitment to the Financial
Jasa Keuangan dan/atau otoritas pengawas lain yang Services Authority and/or other authorized supervisory
berwenang. authorities.
Pelaksanaan Tugas Satuan Kerja Implementation of the Duties of
Kepatuhan Compliance Work Unit
Mewujudkan terlaksananya Budaya Realizing the implementation of Compliance
Kepatuhan pada semua tingkatan organisasi Culture at all levels of the organization
1. Melakukan program sosialisasi melalui Compliance 1. Conducting dissemination programs through
Campaign. Departemen Kepatuhan berkoordinasi Compliance Campaign. The Compliance
dengan Departemen Anti Fraud, Anti Money Department coordinates with the Anti-Fraud,
Laundering, Risk Management, serta Departemen Anti-Money Laundering, Risk Management,
Keamanan Informasi (IT), dalam melakukan and Information Security (IT) Departments, in
program peningkatan budaya kepatuhan yaitu conducting a program to improve the culture of
blast postmaster melalui media email, antara lain: compliance, namely blast post master via email
media,, including:
a. Homograph Phising; a. Homograph Phising;
b. Anti Money Laundering (AML) Awareness- b. Anti Money Laundering (AML) Awareness -
Transaksi Tunai yang Dikecualikan; Excluded Cash Transactions;
c. Security Awareness: Jagalah Keamanan Data c. Security Awareness: Maintain Data Security in
di Lingkungan Kerja!; the Work Environment!;
d. Security Awareness: Waspadai Impersonation d. Security Awareness: Beware of Impersonation
Phising; Phishing;
e. Compliance Awareness: Menghadapi libur e. Compliance Awareness: Facing the long
panjang dan cuti bersama Hari Raya Idul Fitri holiday and joint leave for Eid al-Fitr
f. AML AWARENESS: HINDARI JUDI ONLINE!!! f. AML AWARENESS: AVOID ONLINE GAMBLING!!!
g. Operational Risk Awareness: BEWARE OF g. Operational Risk Awareness: BEWARE OF
CUSTOMER COMPLAINTS; CUSTOMER COMPLAINTS;
h. Operational Risk Awareness: Mekanisme Dual h. Operational Risk Awareness: Dual Control
Kontrol; Mechanism;
i. Anti Money Laundering (AML) Awareness- i. Anti Money Laundering (AML) Awareness - Be
Hati-hati Terjebak Judi Online; Careful of Getting Caught in Online Gambling;
j. Security Awareness: Ransomeware Ancaman j. Security Awareness: Ransomeware is a Real
Nyata, Cegah Sekarang Juga!; Threat, Prevent It Now!
k. Anti Money Laundering (AML) Awareness- k. Anti Money Laundering (AML) Awareness-
Pemilik Manfaat (Beneficial Owner); Beneficial Owner;
l. Anti Fraud Awareness - Password; l. Anti Fraud Awareness - Password;
m. Compliance Awareness : Proses Operasional; m. Compliance Awareness: Operational Process;
serta and
n. Compliance Awareness : Mandatory n. Compliance Awareness: Mandatory Document.
Document.
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Sosialisasi disampaikan kepada seluruh karyawan Dissemination is delivered to all employees
terkait pengetahuan mengenai scam serta masukan regarding knowledge about scams and input
mengenai bagaimana menghindari dan memitigasi on how to avoid and mitigate the risk of fraud
risiko penipuan yang terjadi melalui teknologi that occurs through information technology. In
informasi. Selain dari sisi teknologi, juga berfokus addition to the technology side, it also focuses on
mengkampanyekan mekanisme whistleblower, campaigning for the whistleblower mechanism,
dengan harapan agar karyawan dapat berperan with the hope that employees can play an active
aktif dalam melakukan pengawasan di lingkungan role in supervising the work environment.
kerja.
2. Melakukan sosialisasi atas regulasi yang 2. Conducting dissemination of regulations issued by
dikeluarkan oleh regulator dan ketentuan internal regulators and internal provisions to all Branches/
kepada seluruh Cabang/Divisi dan unit-unit terkait Divisions and related units both in direct meetings
baik dalam rapat secara langsung maupun melalui and through the media, including IGRC.
media antara lain IGRC.
3. Diskusi secara langsung/Focus Group Discussion 3. Direct discussion/Focus Group Discussion
dengan/Divisi/Unit kerja terkait peraturan, with Division/Work Unit related to regulations,
komitmen atau ketentuan tertentu, beberapa commitments or certain provisions, some
kebijakan penting yang menjadi pembahasan important policies that are discussed include but
antara lain namun tidak terbatas adalah: are not limited to:
a. Undangan Pertemuan Pembahasan Level a. Invitation to Technical Level Discussion
Teknis RBB 2025-2027; Meeting for the 2025-2027 RBB;
b. Undangan Diskusi Pelaksanaan Kewajiban b. Invitation to Discuss the Implementation of
POJK Nomor 28 Tahun 2024 tentang Obligations of POJK Number 28 of 2024 on
Pengelolaan Informasi Rekam Jejak Pelaku Management of Information on Track Records
Melalui Sistem Informasi Pelaku di Sektor Jasa of Actors Through the Actor Information
Keuangan; System in the Financial Services Sector;
c. Penyampaian Hasil Diskusi Pelaksanaan c. Submission of Discussion Results on the
Kewajiban POJK No 28 Tahun 2024 Implementation of POJK No. 28 of 2024
Obligations;
d. Undangan OJK tentang up date progress NGBS; d. OJK invitation regarding NGBS progress update;
e. Penyampaian Notulen Rapat Komite e. Submission of Minutes of Internal Control
Pengendalian Internal 4 Maret 2025; Committee Meeting March 4, 2025;
f. Undangan Rapat terkait Pembahasan f. Meeting Invitation to Discuss on Accelerating
Percepatan Pemenuhan Komitmen ke Bank Fulfillment of Commitments to Bank Indonesia;
Indonesia;
g. Undangan Pembahasan mengenai Tindak g. Invitation to Discuss Follow-up on the
Lanjut Pengembangan Sistem IGRC; Development of IGRC System;
h. Undangan Rapat Focus Group Discussion h. Invitation to Focus Group Discussion (FGD)
(FGD) Pembahasan Monitoring Kewajiban Meeting on Monitoring Regulatory Reporting
Laporan Regulator serta Dampak Implementasi Obligations and the Impact of NGBS
NGBS dan Penyesuaian Kewajiban Pelaporan Implementation and Adjustments to Bank
Bank; Reporting Obligations;
i. Undangan Sosialisasi Kebijakan Hierarki dan i. Invitation to Policy Hierarchy Dissemination
Implementasinya; serta and Its Implementation; and
j. Penyesuaian Kewajiban Pelaporan Bank j. Adjustment of Bank Reporting Obligations
atas Berlakunya POJK No 22 Tahun 2025 upon the Implementation of POJK No. 22 of
tentang Pelaporan Bank Umum Melalui 2025 on Commercial Bank Reporting Through
Sistem Pelaporan Otoritas Jasa Keuangan the Financial Services Authority Reporting
dan Undangan Rapat Focus Group Discussion System and Invitation to Focus Group
(FGD). Discussion (FGD) Meetings.
Selain itu Departemen Kepatuhan juga aktif terlibat In addition, the Compliance Department is also
dalam pembahasan SHINE Project/NGBS. actively involved in the discussion of the SHINE
Project/NGBS.
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4. Bertindak sebagai Liaison Officer atau penghubung, 4. Acting as a Liaison Officer or liaison, coordinating
mengkoordinasikan antara Regulator dengan between the Regulator and related sections at
bagian-bagian terkait di PT Bank KB Indonesia PT Bank KB Indonesia Tbk in the context of the
Tbk dalam rangka pengawasan Bank antara lain Bank’s supervision, including data requests and
permintaan data serta monitoring pemenuhannya monitoring their fulfillment and matters that
dan hal-hal yang perlu untuk dikoordinasikan/ need to be coordinated/consulted and require
dikonsultasikan serta memerlukan diskusi dengan discussion with the Regulator.
Regulator.
Melakukan pengelolaan Risiko Kepatuhan Carrying out Compliance Risk management,
yaitu antara lain dengan: including by:
1. Sebagai upaya pengelolaan Risiko Kepatuhan Bank 1. As an effort to manage Bank Compliance Risks
yang berdampak denda Departemen Kepatuhan that results in fines, the Compliance Department
telah membuat beberapa Langkah: has taken several steps:
a. Membuat matrik atas laporan-laporan a. Creating a matrix of reports that must be sent
yang wajib dikirim ke regulator, dan selalu to the regulator, and always providing monthly
melakukan reminder setiap bulannya atas reminders for reports that must be sent by
pelaporan yang wajib dilakukan pengiriman each Department;
oleh setiap Departemen;
b. Jika terdapat denda Departemen Kepatuhan b. If there is a fine, the Compliance Department
berkoordinasi dengan risk taking unit untuk coordinates with the risk taking unit to
melakukan investigasi root cause terjadinya investigate the root cause of the fine;
denda tersebut;
c. Menyampaikan hasil investigasi agar risk c. Delivering the results of the investigation so
taking unit melakukan action plan langkah that the risk taking unit carries out an action
- langkah mitigasi risiko agar kedepannya plan for risk mitigation steps so that in the
kejadian denda tidak terulang kembali; serta future the fine will not happen again; and
d. Memperhitungkan denda dalam penilaian d. Taking fines into account in the assessment of
indeks kepatuhan melalui penilaian Key the compliance index through the assessment
Performance Indicator (KPI) masing-masing of Key Performance Indicators (KPIs) of each
Departemen. Department.
2. Melakukan Pengelolaan kebijakan internal dalam 2. Managing internal policies in the IGRC Portal and
Portal IGRC dengan serta melakukan monitoring monitoring its updates.
pengkiniannya.
3. Melakukan pengukuran risiko kepatuhan 3. Conducting compliance risk assessment on new
(compliance risk assessment) atas produk baru products and/or increased exposure to the level of
dan/terjadinya peningkatan eksposur terhadap compliance risk developed, including:
tingkat risiko kepatuhan yang dikembangkan,
antara lain:
a. Risk Assessment PBI 23/6/PBI/2021 Proyek a. PBI Risk Assessment 6/23/PBI/2021 Project
Change Credit Card PIN @ KBstar; Change Credit Card PIN @ KBstar;
b. Product Risk Assesment (PRA) atas Produk b. Product Risk Assessment (PRA) for Corporate
Program Corporate Benefit Program (CBP); Benefit Program (CBP) Products;
c. Product Risk Assesment (PRA) atas Produk c. Product Risk Assessment (PRA) for Consumer
Program Kerjasama Pembiayaan Kredit Credit Financing Cooperation Program
Konsumen dengan Perusahaan Leasing; Products with Leasing Companies;
d. Product Risk Assesment (PRA) Produk PG 3; d. Product Risk Assessment (PRA) for PG 3
Products;
e. Risk Assessment (Compliance Risk) Produk e. Risk Assessment (Compliance Risk) of BNI AM
Reksa Dana BNI AM; Mutual Fund Products;
f. Risk Assessment aplikasi KBstar M18 Go-Live f. Risk Assessment of KBstar M18 Go-Live 3
3; application;
g. Risk Assessment KBstarbiz Go-Live 3; g. Risk Assessment KBstarbiz Go-Live 3;
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h. Product Risk Assesment (PRA) atas Produk h. Product Risk Assessment (PRA) for KPR
Program KPR Ekspres Take Over dan Top Up Express Take Over and Top Up Program
dari Take Over; Products from Take Over;
i. Product Risk Assesment (PRA) atas Produk i. Product Risk Assessment (PRA) for Retail
Program Surat Berharga Negara Ritel (SBN Government Securities Program Products
Ritel); (Retail SBN);
j. Product Risk Assesment (PRA) atas Produk j. Product Risk Assessment (PRA) for Cross
Program Cross Currency Swap; Currency Swap Program Products;
k. Product Risk Asessment (PRA) atas k. Product Risk Assessment (PRA) for the
pengembangan Produk Program dan Layanan development of Pre-Retirement Credit
Kredit Pra Pensiun; serta Program Products and Services; and
l. Product Risk Assesment (PRA) atas l. Product Risk Assessment (PRA) for Pension
Pengembangan Produk Program Layanan Credit Service Program Product Development.
Kredit Pensiun.
4. Pemeriksaan assessment atas kesiapan dokumen 4. Assessment check of the readiness of the
permohonan persetujuan ke Regulator (Compliance application documents for approval to the
Checklist), diantaranya: Regulator (Compliance Checklist), including:
a. Compliance Checklist atas rencana PUB a. Compliance Checklist for KB Bank’s 2025
Obligasi Subordinasi KB Bank Tahun 2025; Subordinated Bond Public Offering Plan;
b. Compliance Checklist PT Asuransi Ciputra b. Compliance Checklist of PT Asuransi Ciputra
Indonesia; Indonesia;
c. Compliance Checklist BI - Fitur Nirsentuh c. BI Compliance Checklist - Contactless
(Contactless) Pada Kartu Kredit dan Mesin Features on KB Bank Credit Cards and EDC
EDC KB Bank; Machines;
d. Compliance Checklist Asuransi Smart Maxi d. Compliance Checklist Smart Maxi Assurance
Assurance (add coverage 55/60); Insurance (add coverage 55/60);
e. Compliance Checklist - Produk Bank Baru BNI e. Compliance Checklist - BNI AM New Bank
AM; Products;
f. Compliance Checklist - Pengakuan Modal AT 1 f. Compliance Checklist - AT 1 Perpetual Loan
Perpetual Loan; Capital Recognition;
g. Compliance Checklist Bancassurance PT g. Compliance Checklist Bancassurance of PT
Hanwha Life Insurance Indonesia; Hanwha Life Insurance Indonesia;
h. Compliance Checklist Terhadap Realisasi h. Compliance Checklist for the Realization of
Kerjasama Bancassurance dengan PT Asuransi Bancassurance Cooperation with PT Asuransi
Simas; Simas;
i. Compliance Checklist PT Asuransi Multi Artha i. Compliance Checklist of PT Asuransi Multi
Guna Tbk; Artha Guna Tbk;
j. Compliance Checklist PT Asuransi Sinar Mas; j. Compliance Checklist of PT Asuransi Sinar Mas;
k. Surat & Compliance Checklist terkait k. Letters & Compliance Checklist related to OM
kepesertaan OM Bank Indonesia; Bank Indonesia participation;
l. Penyampaian BOC Compliance Checklist l. Submission of BOC Compliance Checklist of
SOMPO; SOMPO;
m. Penyampaian Compliance Checklist m. Submission of Compliance Checklist for the
Penyelenggaraan Produk Bank Lanjutan Baru Implementation of New Advanced Banking
Reksa Dana PT Trimegah Asset Management; Products for Mutual Funds of PT Trimegah
Asset Management;
n. Compliance Checklist PT Asuransi Jiwa n. Compliance Checklist of PT Taspen Life
Taspen; Insurance;
o. Penyampaian Compliance Checklist Pengajuan o. Submission of Compliance Checklist for OJK
Izin OJK atas Rencana Perubahan Status 17 Permit Application for the Planned Change of
Kantor KCP menjadi KC; serta Status of 17 KCP Offices to KC; and
p. Penyampaian Compliance Checklist Dokumen p. Submission of Compliance Checklist Document
Laporan Realisasi RP2B Bancassurance for RP2B Bancassurance Realization Report
Referensi untuk Produk Asuransi Smart Wealth Reference for Smart Wealth Assurance
Assurance. Insurance Products.
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5. Penyusunan pelaporan dalam rangka membantu 5. Preparation of reports in order to help ensure the
memastikan pelaksanaan pengelolaan risiko implementation of compliance risk management
kepatuhan diantaranya pelaporan: including reporting:
a. Laporan Fungsi Kepatuhan Triwulan; a. Quarterly Compliance Function Report;
b. Laporan Fungsi Kepatuhan Semester; b. Semester Compliance Function Report;
c. Laporan Penilaian Sendiri Penerapan Tata c. Self-Assessment Report on the Implementation
Kelola; serta of Governance; and
d. Penyampaian Laporan Realisasi Action Plan. d. Submission of Action Plan Realization Report .
6. Menyampaikan dan berkoordinasi dengan 6. Delivering and coordinating with the Department
Departemen serta bagian terkait atas tindak lanjut and related sections on the follow-up of the
Surat Teguran dan/denda dari Instansi Berwenang. Warning Letter and/or fines from the Authorized
Agency.
Memastikan Kebijakan, ketentuan, sistem dan Ensuring that policies, provisions, systems
prosedur serta kegiatan usaha telah sesuai and procedures as well as business activities
dengan ketentuan Organisasi Jasa Keuangan are in line with the provisions of the Financial
Services Organization
Dalam rangka memastikan kesesuaian kebijakan, In order to ensure the conformity of policies, provisions,
ketentuan, sistem dan prosedur, serta kegiatan usaha systems and procedures, as well as business activities
PT Bank KB Indonesia Tbk dengan ketentuan Otoritas of PT Bank KB Indonesia Tbk with the provisions of
Jasa Keuangan, Bank Indonesia, dan peraturan the Financial Services Authority, Bank Indonesia, and
perundang-undangan yang berlaku, Bank telah applicable laws and regulations, the Bank has made
melakukan beberapa upaya sebagai berikut: several efforts as folows:
1. Departemen Kepatuhan telah melakukan inisiasi 1. The Compliance Department has initiated as PIC
sebagai PIC yang melakukan koordinasi dan who coordinates and monitors the updating of
monitoring atas pengkinian kebijakan yang telah policies that have expired, with the aim that these
lewat waktu pengkinian, dengan tujuan agar policies are always updated in accordance with
kebijakan-kebijakan tersebut selalu dikinikan the latest regulations and can support the Bank’s
sesuai dengan regulasi terbaru serta dapat business and operations. At this time, mapping
mensupport bisnis dan operasional Bank. Pada and communication have been carried out to each
saat ini telah dilakukan mapping dan komunikasi Department and then in the monitoring process,
ke masing-masing Departemen dan selanjutnya including making an action plan for updating
dalam proses monitoring, termasuk membuat policies within the Compliance Department.
action plan pengkinian kebijakan di internal
Departemen Kepatuhan.
2. Pemberian opini atas draft ketentuan/kebijakan 2. Providing opinions on draft business and/or non-
bisnis dan/atau non bisnis, draft Pedoman business provisions/policies, draft Operational
Kegiatan Operasi (PKO), rencana kegiatan Activity Guidelines (PKO), Bank business
usaha Bank dan rencana atau draft Perjanjian activity plans and plans or drafts of Cooperation
Kerjasama (PKS) melalui proses pengujian/evaluasi Agreements (PKS) through a testing/evaluation
terhadap kesesuaian dengan ketentuan peraturan process for compliance with the provisions of
perundang-undangan yang berlaku. applicable laws and regulations.
3. Menyampaikan reminder atas kewajiban pelaporan, 3. Delivering reminders regarding reporting
pelaksanaan penerbitan produk, kegiatan usaha obligations, product issuance implementation,
bank, operasional bank, review kebijakan dan bank business activities, bank operations, policy
peringatan denda sebagai bentuk pengelolaan reviews and fine warnings as a form of compliance
risiko kepatuhan. risk management.
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Memastikan kepatuhan bank terhadap Ensuring the Bank’s compliance with the
komitmen yang dibuat oleh Bank kepada Bank commitments made by the Bank to Bank
Indonesia dan/atau otoritas yang berlaku Indonesia and/or the applicable authorities
1. Monitoring follow up Komitmen terhadap regulator 1. Monitoring the follow-up of Commitments to
(Otoritas Jasa Keuangan, Bank Indonesia dan regulators (Financial Services Authority, Bank
otoritas yang berwenang lainnya), dengan salah Indonesia and other competent authorities), one of
satunya menyampaikan reminder kepada Divisi/ which is by conveying a reminder to the relevant
Cabang terkait atas pemenuhan Tindak Lanjut Division/Branch regarding the fulfillment of the
Komitmen Hasil Temuan Pemeriksaan. Follow-up to the Audit Findings Commitment.
2. Menyampaikan Laporan Tindak Lanjut Komitmen 2. Submitting the Audit Findings Commitment Follow-
Hasil Pemeriksaan kepada Otoritas Jasa Keuangan, up Report to the Financial Services Authority, Bank
Bank Indonesia. Indonesia.
Dari hasil monitoring dan laporan tindak lanjut di atas, From the results of monitoring and follow-up reports
hasil pemenuhan komitmen OJK dan BI pada Kantor above, the results of fulfillment of OJK and BI
Pusat & Kantor Cabang sesuai assessment internal commitments at the Head Office & Branch Offices
Bank telah mencapai 100% sampai dengan jatuh tempo according to the Bank’s internal assessment already
komitmen 31 Desember 2025. reached 100% until the commitment maturity date of
December 31, 2025.
Pelaksanaan Tugas Fungsi Kepatuhan Implementation of Compliance Function’s
Terhadap Penerapan Anti Pencucian Uang & Duties for the Implementation of Anti-Money
Pencegahan Pendanaan Terorisme (APU & Laundering & Counter-Terrorism Financing
PPT) (AML & CTF)
1. Memastikan IT dan Sistem dapat mensupport 1. Ensuring that IT and Systems can support reporting
kewajiban pelaporan ke PPATK dan Monitoring obligations to PPATK and Monitoring Transaction
Transaksi serta data nasabah, hal ini dilakukan as well as customer data, this is done by:
dengan:
a. Pengembangan AML Transaksi Monitoring a. Development of AML Transaction Monitoring
System System
i. Pengembangan sistem AML yang dapat i. Development of an AML system that
mendeteksi transaksi mencurigakan, can detect suspicious transactions, cash
transaksi keuangan tunai, transaksi dari financial transactions, transactions from
dan ke luar negeri, dan fungsi lain yang and abroad, and other functions that
mendukung penerapan program APU, support the implementation of the AML,
PPT dan PPPSPM Sistem tersebut telah CTF, and CPF programs. The system has
go-live pada 10 Agustus 2023; gone live as of August 10, 2023;
ii. Sistem AML masih terus dilakukan ii. The AML system is still undergoing
penyempurnaan terkait fungsi pada functional improvements in several
beberapa modul oleh pihak internal Bank modules by the Bank’s internal team
dan vendor, adapun modul monitoring and vendors. The customer transaction
transaksi nasabah sudah dapat digunakan monitoring module is already operational
dan berjalan dengan baik. Review and functioning well. A review of the
terhadap threshold and parameter threshold and parameters for suspicious
transaksi mencurigakan dilakukan pada transactions was conducted in December
Desember 2025, hal ini bertujuan agar 2025 to ensure adequate monitoring of
pemantauan transaksi nasabah dapat customer transactions using the AML
dilakukan secara memadai menggunakan system aligned with the Bank’s products
sistem AML selaras dengan produk dan and business; and
bisnis Bank; serta
iii. Dengan menggunakan sistem AML iii. By using the AML system, it is expected to
diharapkan dapat lebih memperkuat further strengthen customer transaction
aktivitas pemantauan transaksi nasabah monitoring activities by generating
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dengan menghasilkan alert yang memadai adequate alerts to meet the needs of
untuk memenuhi kebutuhan laporan suspicious financial transaction reports
transaksi keuangan mencurigakan dan and other reports according to the
laporan lainnya sesuai kriteria pelaporan reporting criteria that will be sent to the
yang akan dikirimkan ke Regulator. Regulator.
b. Memantau Pengkinian Profil Nasabah dan b. Monitoring Customer Profile Updates and
Profil Transaksi Nasabah: Customer Transaction Profiles:
i. Menetapkan kriteria rencana pengkinian i. Determining the criteria for customer
data Nasabah untuk tahun berikutnya data update plan for the following year
dengan mengukur tingkat urgensi by measuring the urgency level based on
berdasarkan profil nasabah menggunakan customer profile by using a risk-based
metode pendekatan berbasis risiko (risk approach;
based approach);
ii. Berkoordinasi dengan Customer ii. Coordinating with the Customer
Experience & Risk Control Unit Department Experience & Risk Control Unit Department
untuk melakukan distribusi data dan to distribute data and monitor the process
monitoring atas proses pelaksanaan of implementing data updating plans
rencana pengkinian data yang dilakukan carried out by branches; and
oleh cabang; serta
iii. Secara berkesinambungan melakukan iii. Continuously monitoring customer
pemantauan transaksi dan aktivitas transactions and activities and fulfilling
nasabah serta melakukan pemenuhan reporting to regulators related to LTKM,
pelaporan kepada regulator terkait laporan LTKT, LTKL reports and other reports.
LTKM, LTKT, LTKL dan laporan lainnya.
c. Melakukan koordinasi dan pemantauan c. Coordinating and monitoring the
terhadap pelaksanaan program APU, PPT dan implementation of AML, CTF, and CPF
PPPSPM dengan unit kerja terkait: programs with related work units:
i. Membina hubungan kerja dengan pihak i. Fostering the working relationships
internal, dalam melakukan pemantauan with internal parties, in monitoring and
sekaligus berkoordinasi terhadap coordinating the implementation of AML,
pelaksanaan kebijakan program APU, PPT CTF, and CPF program policies.
dan PPPSPM.
ii. Berkoordinasi dengan unit-unit terkait, ii. Coordinating with relevant units, third-
korespondensi pihak ketiga dan Regulator, party correspondence and regulators,
mengenai penerapan program APU, PPT regarding the implementation of the APU
dan PPPSPM, antara lain diantaranya: PPT and PPPSPM programs, including:
• Permintaan data Nasabah dalam • Requests for Customer data in order
rangka menyiapkan rencana pengkinian to prepare a data update plan that will
data yang akan disampaikan kepada be submitted to the Financial Services
Otoritas Jasa Keuangan (OJK); Authority (OJK);
• Permohonan perbaikan pengisian • Requests for improvements to the
kelengkapan data Nasabah untuk filling in of complete Customer data
pelaporan SIPESAT ke Pusat for SIPESAT reporting to the Financial
Pelaporan dan Analisis Transaksi Transaction Reports and Analysis
Keuangan (PPATK) kepada unit kerja Center (PPATK) to operational work
operasional seluruh Indonesia; units throughout Indonesia;
• Menindaklanjuti permohonan • Following up on requests for
pemblokiran, pembukaan blokir, blocking, unblocking, termination and
penghentian dan penundaan postponement of transactions at the
transaksi atas permintaan penyidik request of investigators or Regulators
atau Regulator pada Kantor Cabang at Branch Offices and Head Office;
dan Kantor Pusat;
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• Pelaporan Daftar Terduga Teroris • Reporting of the List of Suspected
dan Organisasi Teroris (DTTOT) dan Terrorists and Terrorist Organizations
Daftar Proliferasi Senjata Pemusnah (DTTOT) and the List of Proliferation
Massal (DPSPM) kepada Detasemen of Weapons of Mass Destruction
Khusus 88 (Densus 88) dan OJK serta (DPSPM) to the Special Detachment
pemeliharaan DTTOT dan DPSPM ke 88 (Densus 88) and OJK as well as
dalam Sistem AML; maintaining DTTOT and DPSPM into
the AML System;
• Melakukan pelaporan atas dasar • Reporting ased on KPK’s request
permintaan KPK dengan isi data with the contents of Customer profile
profil Nasabah yang cocok sesuai data that matches the request to the
permintaan ke aplikasi PEDAL; PEDAL application;
• Membuat materi dan tes soal untuk • Creating materials and test questions
pelatihan terkait dengan APU, PPT for training related to AML, CTF,
dan PPPSPM baik yang dilakukan and CPF, both online, offline and
secara online, offline maupun e-learning organized by the AML
e-learning yang diselenggarakan oleh Department, Human Capital Division,
Departemen AML, Human Capital, and/or other Departments;
dan/atau Departemen lainnya;
• Permintaan data ke Departemen • Requesting data to the relevant
terkait berkaitan dengan penyusunan Department related to the preparation
pelaporan APU, PPT Bank Umum, of AML CTF reporting for Commercial
permintaan data Regulator, laporan Banks, request data to Regulator, and
ad hoc lainnya; serta other ad hoc reports; and
• Menindaklanjuti permintaan • Following up on requests for
informasi dan dokumen terhadap information and documents regarding
korespondensi pihak ketiga terkait third-party correspondence related
APU, PPT dan PPPSPM. to AML, CTF, and CPF.
iii. Melakukan pemeliharaan Data Nasabah iii. Maintaining PEP Customer Data at the
PEP pada Bank. Bank.
iv. Bertindak sebagai help desk bagi seluruh iv. Acting as a help desk for all branch
kantor cabang dalam hal pelaksanaan offices in implementing AML, CTF, and
penerapan APU, PPT dan PPPSPM, baik CPF PPPSPM, through voice calls and
melalui voice call maupun group whatsapp, WhatsApp groups, email, and KB Bank
email, dan KB Bank Office Communication Office Communication (KB Bank internal
(media komunikasi internal KB Bank). communication media).
v. Pembuatan campaign terkait dengan v. Creating a campaign related to the
penerapan program APU, PPT dan implementation of AML, CTF, and CPF
PPPSPM melalui e-mail postmaster dan programs via postmaster e-mail and KB
KB Bank Office Communication (media Bank Office Communication (KB Bank
komunikasi internal KB Bank) yang internal communication media) sent at the
dikirimkan setiap awal bulan. beginning of every month.
vi. Pemberian opini terkait dangan produk vi. Providing opinions related to the Bank’s
dan aktivitas baru Bank berkaitan dengan new products and activities related to the
implementasi program APU, PPT dan implementation of the AML, CTF, and CPF
PPPSPM. programs.
vii. Pelaksanaan rapat secara rutin dengan vii. Regular meetings with the Head of
Kepala Divisi Kepatuhan & AML, Direksi Compliance & AML Division, the Board of
dan Dewan Komisaris yang membahas Directors and Board of Commissioners to
tentang penerapan Program APU, PPT dan discuss the implementation of AML, CTF,
PPPSPM diantaranya seperti pelaporan ke and CPF Programs, including reporting
Regulator dan atau Institusi terkait lain, to Regulators and/or other related
aktifitas implementasi program APU, PPT institutions, implementation activities of
dan PPPSPM, dan isu-isu terkait APU, PPT AML, CTF, and CPF programs, and issues
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dan PPPSPM. related to AML, CTF, and CPF.
d. Melakukan analisa dan menyampaikan d. Conducting analysis and submitting the Cash
Laporan Transaksi Keuangan Tunai (LTKT)/ Transaction Report (LTKT) / Cash Transaction
Cash Transaction Report (CTR) secara online Report (CTR) online no later than 14 (fourteen)
paling lambat 14 (empat belas) hari kerja working days using the GoAML application:
dengan menggunakan aplikasi GoAML:
i. Bulan Januari sebanyak 137 laporan. i. January 137 reports.
ii. Bulan Februari sebanyak 101laporan. ii. February 101 reports.
iii. Bulan Maret sebanyak 129 laporan. iii. March 129 reports.
iv. Bulan April sebanyak 54 laporan. iv. April 54 reports.
v. Bulan Mei sebanyak 102 laporan. v. May 102 reports.
vi. Bulan Juni sebanyak 80 laporan. vi. June 80 reports.
vii. Bulan Juli sebanyak 109 laporan. vii. July 109 reports.
viii. Bulan Agustus sebanyak 66 laporan. viii. August 66 reports.
ix. Bulan September sebanyak 129 laporan. ix. September 129 reports.
x. Bulan Oktober sebanyak 118 laporan. x. October 118 reports.
xi. Bulan November sebanyak 73 laporan. xi. November 73 reports.
xii. Bulan Desember sebanyak 123 laporan. xii. December 123 reports.
e. Melakukan analisa dan menyampaikan Laporan e. Conducting analysis and submitting Financial
Transaksi Keuangan terindikasi Mencurigakan Transaction Reports that indicate Suspicious
(LTKM)/Suspicious Transaction Report (STR) (LTKM) / Suspicious Transaction Report (STR)
secara online paling lambat 3 (tiga) hari kerja online no later than 3 (three) working days
dengan menggunakan aplikasi GoAML: using the GoAML application:
i. Bulan Januari sebanyak 2 laporan. i. January 2 reports.
ii. Bulan Februari sebanyak 2 laporan. ii. February 2 reports.
iii. Bulan Maret sebanyak 3 laporan. iii. March 3 reports.
iv. Bulan April sebanyak 1 laporan. iv. April 1 report.
v. Bulan Mei sebanyak 2 laporan. v. May 2 reports.
vi. Bulan Juni sebanyak 5 laporan. vi. June 5 reports.
vii. Bulan Juli sebanyak 1 laporan. vii. July 1 report.
viii. Bulan Agustus sebanyak 0 laporan. viii. August 0 report.
ix. Bulan September sebanyak 4 laporan. ix. September 4 reports.
x. Bulan Oktober sebanyak 0 laporan. x. October 0 report.
xi. Bulan November sebanyak 2 laporan. xi. November 2 reports.
xii. Bulan Desember sebanyak 11 laporan. xii. December 11 reports.
f. Melakukan analisa dan menyampaikan Laporan f. Conducting analysis and submitting Financial
Transaksi Keuangan dari dan ke Luar Negeri Transaction Reports from and to Abroad
(LTKL)/International Funds Transfer Instruction (LTKL)/International Funds Transfer Instruction
(IFTI) secara online paling lambat 14 (empat belas) (IFTI) online no later than 14 (fourteen) working
hari kerja dengan menggunakan aplikasi GoAML: days using the GoAML application:
i. Bulan Januari sebanyak 2.449 laporan. i. January as many as 2,449 Reports.
ii. Bulan Februari sebanyak 1.276 laporan. ii. February as many as 1,276 Reports.
iii. Bulan Maret sebanyak 1.985 laporan. iii. March as many as 1,985 Reports.
iv. Bulan April sebanyak 1.247 laporan. iv. April as many as 1,247 Reports.
v. Bulan Mei sebanyak 1.280 laporan. v. May as many as 1,280 Reports.
vi. Bulan Juni sebanyak 2.143 laporan. vi. June as many as 2,143 Reports.
vii. Bulan Juli sebanyak 2.528 laporan. vii. July as many as 2,528 Reports.
viii. Bulan Agustus sebanyak 2.129 laporan. viii. August as many as 2,129 Reports.
ix. Bulan September sebanyak 2.186 laporan. ix. September as many as 2,186 Reports.
x. Bulan Oktober sebanyak 2.306 laporan. x. October as many as 2,306 Reports.
xi. Bulan November sebanyak 2.591 laporan. xi. November as many as 2,591 Reports.
xii. Bulan Desember sebanyak 2.411 laporan. xii. December as many as 2,411 Reports.
g. Melakukan pelaporan terkait penerapan g. Reporting related to the implementation of
program APU dan PPT secara bulanan ke KB AML and CTF programs on a monthly basis to
Kookmin (Headquarter). KB Kookmin (Headquarter).
h. Melakukan pelaporan SIPESAT terkait data h. Reporting SIPESAT related to new Customer
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Nasabah baru. data.
i. Melakukan pelaporan SIGAP atas dasar i. Reporting SIGAP based on OJK’s requests.
permintaan OJK.
j. Melakukan pelaporan SIPENDAR atas dasar j. Reporting SIPENDAR based on PPATK’s
permintaan PPATK. requests.
k. Melakukan pelaporan PEDAL atas dasar k. Reporting PEDAL based on PPATK’s requests
permintaan KPK dengan isi data profil Nasabah with the contents of the Customer profile data
yang cocok sesuai permintaan. that matches the requests.
l. Melakukan pelaporan Rencana Pengkinian l. Reporting the 2026 Data Update Plan to OJK.
Data tahun 2026 ke OJK.
m. Melakukan pelaporan APU, PPT Bank Umum m. Reporting AML CTF for Commercial Banks
melalui APOLO OJK. through APOLO OJK.
n. Memantau bahwa terdapat mekanisme n. Monitoring that there is a good communication
komunikasi yang baik dari setiap unit kerja mechanism from each related work unit to the
terkait kepada unit kerja khusus atau kepada special work unit or to the official responsible
pejabat yang bertanggung jawab terhadap for the implementation of AML, CTF, and CPF
penerapan program APU, PPT dan PPPSPM programs by maintaining the confidentiality of
dengan menjaga kerahasiaan informasi. information:
o. Kebutuhan pelatihan program APU dan PPT o. Training needs for AML and CTFprograms for
bagi pegawai Bank: Bank employees:
i. Melakukan review terhadap materi i. Reviewing training and dissemination
pelatihan dan sosialisasi serta pertanyaan materials as well as questions for pre &
untuk pre & post test; post tests.
ii. Melakukan pelatihan dan sosialisasi terkait ii. Conducting training and dissemination
penerapan program APU, PPT dan PPPSPM related to the implementation of AML, CTF,
baik yang dilakukan di kantor pusat, kantor and CPF programs, both at the head office,
cabang, atau unit terkait lainnya, karyawan branch offices, or other related units,
baru maupun karyawan existing dengan new employees and existing employees
materi yang memuat mengenai identifikasi with materials containing Customer
& verifikasi Nasabah, CDD, EDD, screening, identification & verification, CDD, EDD,
pelaporan regulator, dan hal lain yang screening, regulator reporting, and other
berkaitan dengan penerapan program APU, matters related to the implementation of
PPT dan PPPSPM; AML, CTF, and CPF programs.
iii. Menjalankan program e-learning training iii. Running an e-learning training program for
kepada setiap karyawan mengenai each employee regarding the implementation
penerapan program APU, PPT dan PPPSPM; of AML, CTF, and CPF programs.
iv. Pelaksanaan executive training yang iv. Implementing executive training attended
diikuti oleh Direktur, Komisaris, dan semua by Directors, Commissioners, and all
Kepala Divisi; serta Division Heads; and
v. Mengikuti seminar, sosialisasi, dan atau v. Attending seminars, outreach, and/or
pertemuan koordinasi, yang diadakan oleh coordination meetings held by OJK, PPATK
OJK, PPATK dan institusi lain yang berkaitan and other institutions related to AML, CTF,
dengan program APU, PPT dan PPPSPM. and CPF programs
Pelaksanaan Tugas Fungsi Departemen AML Implementation of the Duties and Functions
Terhadap Penerapan Program Anti Pencucian of the AML Department in the Implementation
Uang, Pencegahan Pendanaan Terorisme, dan of the Anti-Money Laundering, Counter-
Pencegahan Pendanaan Proliferasi Senjata Terrorism Financing, and Counter-
Pemusnah Massal (APU, PPT, dan PPPSPM) Proliferation Financing of Weapons of Mass
Destruction Programs (AML, CTF, and CPF)
2. Memastikan ketersediaan dan optimalisasi 1. Ensuring the availability and optimization of
sistem AML yang dapat mendukung kewajiban AML systems to support reporting obligations
pelaporan ke PPATK, pelaksanaan monitoring to Indonesian Financial Transaction Reports and
transaksi dan data nasabah, serta pelaksanaan Analysis Center, transaction monitoring, customer
screening, termasuk melakukan pembaruan dan data monitoring, and screening processes, including
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penyempurnaan sistem secara berkelanjutan; continuous system updates and enhancements;
3. Menetapkan kriteria rencana pengkinian data 2. Establishing criteria for the customer data
Nasabah dengan mengukur tingkat urgensi updating plan by assessing urgency levels based
berdasarkan profil nasabah menggunakan metode on customer profiles using a risk-based approach,
pendekatan berbasis risiko (risk based approach) dan and monitoring the implementation of the customer
melakukan pemantauan atas proses pelaksanaan data updating process conducted by branches;
rencana pengkinian data yang dilakukan oleh cabang;
4. Melakukan pemeliharaan terhadap database 3. Maintaining databases of Politically Exposed Persons
Politically Exposed Person (PEP), Daftar Terduga (PEP), the List of Suspected Terrorists and Terrorist
Teroris dan Organisasi Teroris (DTTOT), Daftar Organizations (DTTOT), the List of Proliferation
Pendanaan Proliferasi Senjata Pemusnah Massal Financing of Weapons of Mass Destruction (PPSPM),
(PPSPM), dan daftar sanksi lainnya; and other applicable sanctions lists;
5. Melakukan pelaporan kepada OJK, PPATK, 4. Submitting reports to the Otoritas Jasa Keuangan,
KPK, dan Institusi terkait lainnya sehubungan Indonesian Financial Transaction Reports and
dengan penerapan Program Anti Pencucian Analysis Center, and Corruption Eradication
Uang, Pencegahan Pendanaan Terorisme, dan Commission, as well as other relevant institutions
Pencegahan Pendanaan Proliferasi Senjata regarding the implementation of the AML, CTF,
Pemusnah Massal (APU, PPT, dan PPPSPM) sesuai and CPF Programs in accordance with prevailing
dengan ketentuan yang berlaku; regulations;
6. Melakukan pemberian opini dan/atau rekomendasi 5. Providing opinions and/or recommendations
atas produk dan aktivitas Bank dalam rangka regarding the Bank’s products and activities in
penerapan Program Anti Pencucian Uang, relation to the implementation of the AML, CTF,
Pencegahan Pendanaan Terorisme, dan and CPF Programs;
Pencegahan Pendanaan Proliferasi Senjata
Pemusnah Massal (APU, PPT, dan PPPSPM);
7. Melakukan penyusunan, pembaruan, 6. Preparing, updating, and enhancing policies,
penyempurnaan kebijakan dan prosedur serta procedures, and technical guidelines related to
petunjuk teknis terkait penerapan Program the implementation of the AML, CTF, and CPF
Anti Pencucian Uang, Pencegahan Pendanaan Programs to ensure alignment with the latest
Terorisme, dan Pencegahan Pendanaan Proliferasi regulations, and ensuring that such policies and
Senjata Pemusnah Massal (APU, PPT, dan procedures obtain approval and are under the
PPPSPM) agar selaras dengan regulasi terkini, active supervision of the Board of Directors and
serta memastikan kebijakan dan prosedur tersebut the Board of Commissioners;
memperoleh persetujuan dan berada dalam
pengawasan aktif Direksi dan Dewan Komisaris;
8. Menyusun dan/atau memperbarui penilaian risiko 7. Preparing and/or updating Individual Risk
(Individual Risk Assessment) pada tingkat cabang Assessments at both branch and Bank-wide levels,
serta pada tingkat Bank secara keseluruhan, including for the Bank’s Custodian and Trustee
Bank Kustodian, dan Wali Amanat untuk functions, to evaluate risks related to money
mengevaluasi risiko TPPU, TPPT, dan PPSPM laundering, terrorism financing, and proliferation
dalam rangka penerapan Program Anti Pencucian financing of weapons of mass destruction in
Uang, Pencegahan Pendanaan Terorisme, dan the implementation of the AML, CTF, and CPF
Pencegahan Pendanaan Proliferasi Senjata Programs;
Pemusnah Massal (APU, PPT, dan PPPSPM);
9. Menyelenggarakan dan/atau berpartisipasi dalam 8. Organizing and/or participating in training,
kegiatan pelatihan, sosialisasi, dan peningkatan socialization, and awareness programs related to
awareness terkait Program Anti Pencucian Uang, the AML, CTF, and CPF Programs for employees to
Pencegahan Pendanaan Terorisme, dan Pencegahan strengthen understanding and internal compliance.
Pendanaan Proliferasi Senjata Pemusnah Massal
(APU, PPT, dan PPPSPM) bagi pegawai guna
memperkuat pemahaman dan kepatuhan internal.
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Tata Kelola Teknologi Informasi
Information Technology Governance
Dalam lanskap digital yang semakin maju, teknologi In an increasingly advanced digital landscape,
informasi terus menjadi fondasi penting dalam information technology continues to be an important
mendukung kinerja industri perbankan, khususnya dalam foundation in supporting the performance of the
mengoptimalkan efisiensi operasional dan memberikan banking industry, especially in optimizing operational
layanan berkualitas tinggi bagi nasabah. Pada tahun efficiency and providing high-quality services for
2025, transformasi digital tetap menjadi fokus strategis customers. In 2025, digital transformation will remain
bagi KB Bank Indonesia dalam menghadapi perubahan a strategic focus for KB Bank Indonesia in dealing with
perilaku nasabah, perkembangan teknologi finansial, changes in customer behavior, financial technology
serta dinamika persaingan di sektor jasa keuangan. developments, and competitive dynamics in the
financial services sector.
Melalui berbagai inisiatif penguatan sistem teknologi, Through various initiatives to strengthen the technology
KB Bank secara berkelanjutan mengembangkan core system, KB Bank continuously develops its core
banking system, memperbarui infrastruktur teknologi banking system, updates its information technology
informasi, serta meningkatkan integrasi antarplatform infrastructure, and improves interplatform integration
untuk mewujudkan layanan perbankan yang modern, to realize modern, reliable, and secure banking
handal, dan aman. Upaya ini selaras dengan penerapan services. This effort is in line with the implementation
regulasi Otoritas Jasa Keuangan (OJK), kebijakan Bank of Financial Services Authority (OJK) regulations,
Indonesia (BI), serta standar tata kelola teknologi Bank Indonesia (BI) policies, and good information
informasi yang baik guna memastikan keandalan dan technology governance standards to ensure reliability
kepatuhan operasional di seluruh lini bisnis. and operational compliance in all business lines.
Selain menekankan inovasi digital, penguatan sistem In addition to emphasizing digital innovation,
juga difokuskan pada peningkatan keamanan siber, strengthening system is also focused on improving
modernisasi arsitektur aplikasi, serta optimalisasi cybersecurity, modernizing application architectures,
sistem pemantauan dan pelaporan. Tahun 2025 and optimizing monitoring and reporting systems.
menjadi fase konsolidasi sekaligus percepatan In 2025 it becomes a consolidation phase as well as
pemanfaatan sistem baru yang telah diimplementasikan an acceleration of the use of new systems that have
sebelumnya. Dengan kesiapan infrastruktur dan been implemented previously. With the readiness
sumber daya manusia yang semakin matang, KB of infrastructure and human resources increasingly
Bank Indonesia optimistis mampu memperkuat daya mature, KB Bank Indonesia is optimistic that it will be
saing, memperluas jangkauan layanan, dan menjaga able to strengthen competitiveness, expand service
ketahanan dalam menghadapi tantangan era digital coverage, and maintain resilience in facing the
yang semakin kompetitif. challenges of the increasingly competitive digital era.
Kebijakan dan Strategi Pengelolaan Policies and Strategies in Information
Teknologi Informasi Technology Management
KB Bank menerapkan berbagai kebijakan dalam strategi KB Bank applies various policies in information
pengelolaan teknologi informasi untuk mendukung technology management strategy to support efficient
operasional yang efisien dan inovatif. Beberapa di and innovative operations. Some of these include:
antaranya meliputi:
1. Fokus pada pengembangan dan penyelesaian 1. Focus on the development and completion of the
Proyek SHINE; serta SHINE Project; and
2. Selain hal-hal yang berkaitan dengan Proyek 2. In addition to matters relating to the SHINE Project,
SHINE, pengembangan tetap dilakukan untuk the bank still develops projects with regulatory
proyek dengan kategori regulasi, tindak lanjut atas categories as well as follow-up on external
external audit findings dan pengembangan yang audit findings and developments categorized as
dikategorikan dalam pengembangan strategis. strategic development.
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IT Disruption IT Disruption
Teknologi informasi memainkan peran yang sangat Information technology plays a very important role
penting dalam industri perbankan, terutama dalam in the banking industry, especially in increasing
meningkatkan daya saing dan efisiensi operasional. competitiveness and operational efficiency. Along
Seiring dengan perkembangan teknologi yang with the rapid development of technology, the KB
pesat, KB Bank terus berinovasi untuk menghadapi Bank continues to innovate to face challenges and
tantangan dan memanfaatkan peluang yang ada. take advantage of existing opportunities. By utilizing
Dengan memanfaatkan kemajuan teknologi, KB Bank technological advances, the KB Bank can remain
dapat tetap relevan dan fleksibel dalam menghadapi relevant and flexible in facing market dynamics. Some
dinamika pasar. Beberapa langkah pengembangan of the development steps taken by the KB Bank include
yang dilakukan oleh bank meliputi hal-hal berikut: the following:
1. Core Banking 1. Core Banking
Masalah terkait G/L dan masalah manajemen Issues related to G/L and account management
akun yang terjadi pada sistem lama dengan cepat issues that occurred in the old system are quickly
diselesaikan dengan memperkenalkan paket core resolved by introducing a modern core banking
banking yang modern. package.
2. Transportation Layer 2. Transportation Layer
Memodernisasi arsitektur lapisan transportasi Modernizing the current fragmented transportation
yang terfragmentasi saat ini melalui peningkatan layer architecture through middleware
middleware dan pemfaktoran ulang arsitektur. enhancements and architectural refactoring.
3. Management Information System (MIS) 3. Management Information System (MIS)
EDW ditingkatkan secara signifikan melalui EDW significantly enhanced by introducing new
memperkenalkan fungsi-fungsi baru seperti RDM, functions such as RDM, CRM, audit, profitability
CRM, audit, profitabilitas dan KPI dan respons and KPI and compliance response.
kepatuhan.
4. New Loan Origination dan Admin 4. New Loan Origination and Admin
Dapat berkontribusi pada mitigasi risiko kredit dan Can contribute to credit risk mitigation and increase
peningkatan tingkat pemulihan dengan mekanisasi recovery rate by mechanizing manual screening,
proses skrining manual, evaluasi dan pasca evaluation, and post-management processes.
manajemen.
5. Payment Gateway 5. Payment Gateway
Untuk peluncuran produk konvergensi digital yang For timely launch of digital convergence products,
tepat waktu, pembayaran, persetujuan, respons payments, approvals, regulatory responses,
peraturan, fungsi rekonsiliasi untuk setiap jaringan reconciliation functions for each payment network
pembayaran diintegrasikan ke dalam satu sistem. are integrated into one system.
6. Digital First 6. Digital First
Infrastruktur digital all-in-one digunakan untuk All-in-one digital infrastructure is used to minimize
meminimalkan dampak pada sistem lama untuk the impact on legacy systems to realize the bank’s
mewujudkan strategi transformasi digital bank digital transformation strategy more securely and
secara lebih aman dan efisien. efficiently.
7. General Affairs 7. General Affairs
Mendapatkan visibilitas ke dalam operasi internal Gaining visibility into internal operations by
melalui komputerisasi proses eksekusi Target dan computerizing Target and expenditure execution
pengeluaran, manajemen inventaris akta, dan processes, deed inventory management, and fixed
manajemen aset tetap. asset management.
8. IT Operation 8. IT Operation
Mampu secara signifikan meningkatkan Able to significantly improve service availability
ketersediaan dan kualitas layanan dengan and quality by introducing modern ITSM.
memperkenalkan ITSM modern.
9. Banking Terminal 9. Banking Terminal
Mampu memecahkan masalah produktivitas Able to solve current productivity issues by
saat ini dengan memperkenalkan sistem terminal introducing an integrated terminal system with
terintegrasi dengan UI/UX yang ditingkatkan dan improved UI/UX and usability that has a single sign
kegunaan yang memiliki fitur single sign on. on feature.
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10. Credit Card 10. Credit Card
Mampu menarik nasabah kaya dengan meningkatkan Able to attract wealthy customers by improving the
fungsi kartu usang melalui peningkatan lisensi, functionality of outdated cards through licensing
integrasi dengan core banking baru dan menyediakan upgrades, integration with new core banking and
layanan kartu kredit digital baru. providing new digital credit card services.
11. Anti Money Laundering (AML) dan Fraud Detection 11. Anti Money Laundering (AML) System and Fraud
System (FDS) Detection System (FDS)
Secara signifikan mengurangi risiko penalti dan Significantly reducing the risk of large penalties
reputasi besar dengan memperkenalkan sistem and reputation by introducing an agile compliance
respons kepatuhan yang gesit dan implementasi response system and implementing a fraud
sistem pemantauan penipuan. monitoring system.
12. Software 12. Software
Meningkatkan ketersediaan dan kualitas layanan Improving the availability and quality of banking
perbankan melalui modernisasi perangkat lunak services through modernization of infrastructure
infrastruktur. software.
13. Enterprise Authentication 13. Enterprise Authentication
Sistem otentikasi baru berdasarkan berbagai A new authentication system based on various
biometrik seperti sidik jari, iris mata atau biometrics such as fingerprint, iris or facial
pengenalan wajah disediakan. recognition is provided.
14. Device Refreshment 14. Device Refreshment
Penggantian dan peremajaan perangkat di Replacement and rejuvenation of devices in all
seluruh Kantor Cabang agar dapat mendukung Branch Offices to support the implementation of
implementasi sistem SHINE di lini perbankan. the SHINE system in the banking line.
Cyber Security Cyber Security
1. Keamanan Administrasi 1. Administrative Security
a. Organisasi Keamanan yang sistematis dan a. Systematic Security Organization and
pendefinisian peran serta distribusi tenaga ahli; definition of roles and distribution of experts.
b. Pelatihan Security Incident and Response b. Security Incident and Response training for
untuk tenaga ahli secara reguler; experts on a regular basis.
c. Meningkatkan kesadaran keamanan informasi c. Increasing information security awareness
(IT Security Awareness) bagi eksekutif dan (IT Security Awareness) for executives and
karyawan dan melakukan pelatihan reguler; employees and conducting regular training.
serta
d. Penerapan/Implementasi pedoman keamanan d. Implementation of systematic information
sistem informasi yang sistematis system security guidelines
2. Keamanan Fisik 2. Physical Security
a. Implementasi sistem kontrol media a. Implementation of storage media control
penyimpanan di kantor dan fasilitas systems in offices and security maintenance
pemeliharaan keamanan; facilities.
b. Pembuatan keamanan dokumen PC untuk b. Creating PC document security to prevent
mencegah kebocoran rahasia; confidential leaks.
c. Membuat manajemen patch keamanan PC, c. Creating PC security patch management, for
untuk patch dan pembaruan keamanan the latest security patches and updates.
terbaru; serta
d. Implementasi sistem pemblokiran Software d. Implementation of an illegal Software blocking
ilegal untuk mengidentifikasi aset perangkat system to identify software assets (Software
lunak (Software Maintenance). Maintenance).
3. Keamanan Teknologi 3. Technology Security
a. Sistem deteksi untuk memantau aktivitas a. Detection system to monitor suspicious
mencurigakan dalam traffic jaringan; activity in network traffic.
b. Sistem pemblokiran situs berbahaya b. Malicious site blocking system to block access
untuk memblokir akses ke situs yang to sites that distribute code and malicious
mendistribusikan kode dan situs berbahaya sites that can leak internal information
yang dapat membocorkan informasi internal;
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c. Sistem kontrol akses untuk mengontrol akses c. Access control system to control network
jaringan dengan memeriksa Security Policy access by checking Security Policy before
sebelum mengakses jaringan internal; accessing the internal network.
d. Menerapkan web firewall untuk melindungi d. Implementing a web firewall to protect web
aplikasi web; applications.
e. Sistem DDoS untuk merespons serangan DDoS; e. DDoS system to respond to DDoS attacks.
f. Implementasi Threat Management System f. Implementation of Threat Management
(TMS) untuk melindungi aset informasi internal System (TMS) to protect internal information
dari berbagai threats; assets from various threats.
g. Source Code and Repository Management g. Integrated Source Code and Repository
yang terintegrasi untuk mengelola change point Management to manage change points such
seperti dokumen, blueprint, dan source code; as documents, blueprints, and source code.
h. Sistem manajemen otentikasi terintegrasi h. Integrated authentication management
untuk Single Sign On (SSO); system for Single Sign On (SSO).
i. Sistem deteksi pemalsuan aplikasi mobile i. Mobile application forgery detection system
untuk memblokir perubahan ilegal pada to block illegal changes to mobile applications.
aplikasi mobile;
j. Sistem analisis weblog untuk peningkatan j. Weblog analysis system for improving system
kesalahan sistem dan keamanan; errors and security.
k. Log audit terintegrasi untuk merekam jenis k. Integrated audit log to record access types
akses seperti pengguna dan objek; such as users and objects.
l. Sistem kontrol akses basis data untuk l. Database access control system to control
mengontrol akses basis data pengguna user database access based on authority.
berdasarkan otoritas; serta
m. Sistem enkripsi basis data untuk melindungi m. Database encryption system to protect against
dari intrusi eksternal basis data, kesalahan external database intrusions, internal user
authorize pengguna internal, dan akses authorization errors, and malicious access.
berbahaya.
Disaster Recovery Disaster Recovery
Kebijakan Manajemen Kelangsungan Teknologi The Information Technology Continuity Management
Informasi bertujuan untuk memastikan kelangsungan Policy aims to ensure the continuity of IT service
operasional layanan TI dalam situasi yang tidak terduga. operations in unexpected situations. This policy is an
Kebijakan ini menjadi bagian integral dalam penerapan integral part of the implementation of KB Bank’s IT
Rencana Strategis TI KB Bank, yang mendukung Strategic Plan, which supports the sustainability and
keberlanjutan dan stabilitas sistem teknologi informasi. stability of the information technology system. The
Adapun ruang lingkup kebijakan ini mencakup: scope of this policy includes:
1. Kebijakan Umum; 1. General Policies;
2. Kebijakan Business Impact Analysis; 2. Business Impact Analysis Policy;
3. Kebijakan Risk Assessment; 3. Risk Assessment Policy;
4. Kebijakan Disaster Recovery; 4. Disaster Recovery Policy;
5. Kebijakan Sarana Disaster Recovery Center; 5. Disaster Recovery Center Facility Policy;
6. Kebijakan Uji Coba; 6. Trial Policy;
7. Kebijakan Pelatihan dan Awareness; 7. Training and Awareness Policy;
8. Kebijakan Review dan Audit; serta 8. Review and Audit Policy; and
9. Kebijakan Penyedia Jasa DRC Pihak Ketiga. 9. Third Party DRC Service Provider Policy.
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Identifikasi dan Pengelolaan Risiko Identification and Management of
Utama yang Telah Dilaporkan pada Major Risks Reported to the Board of
Direksi Directors
Identifikasi dan pengelolaan risiko utama yang telah Identification and management of major risks reported
dilaporkan pada Direksi dilakukan dengan proses yang to the Board of Directors is conducted through a
sistematis dan berkelanjutan. Setiap kejadian atau indikasi systematic and ongoing process. Every incident or
risiko atau kelemahan yang terdeteksi oleh alat-alat risiko indication of risk or weakness detected by risk tools will
akan langsung ditindaklanjuti dengan langkah-langkah be immediately followed up with corrective measures.
perbaikan. Proses pelaporan dan eskalasi dimulai dari The reporting and escalation process starts from each
setiap unit bisnis dan unit pendukung hingga mencapai business unit and supporting unit until it reaches the
Komite Manajemen Risiko. Risk Management Committee. .
Sertifikasi yang Dimiliki Personil TI KB Certifications Held by KB Bank’s IT
Bank Personnel
Grup Teknologi Informasi KB Bank berkomitmen KB Bank’s Information Technology Group is committed
untuk menjaga kualitas dan keamanan sistem melalui to maintaining system quality and security through
pengembangan kompetensi berkelanjutan. Untuk continuous competency development. To support
mendukung upaya tersebut, berbagai pelatihan dan these efforts, various trainings and certifications are
sertifikasi dijalankan guna memastikan infrastruktur administered to ensure reliable infrastructure and
yang handal serta perlindungan data yang maksimal. maximum data protection. The following is a list of
Berikut adalah daftar personel Grup Teknologi Informasi Information Technology Group personnel who have
yang telah mengikuti program sertifikasi: participated in the certification program:
Sertifikasi Penyelenggara Peserta
No.
Certification Organizer Participant
1 Training dan Sertifikasi Comptia Security+ SGI ASIA IT Digital & Enterprise Development, IT Security, IT Planning &
Comptia Security+ Training and Certification Customer First dan IT Operation & Infrastructure
IT Digital & Enterprise Development, IT Security, IT Planning &
Customer First and IT Operation & Infrastructure
2 Sertifikasi SMR Jenjang 4, 5 & 6 BSMR & LSPP IT Core System Development, IT Digital & Enterprise Development
SMR Level 4, 5 & 6 Certification dan IT Operation & Infrastructure
IT Core System Development, IT Digital & Enterprise Development
and IT Operation & Infrastructure
3 Oracle & Linux INIXINDO IT Operation & Infrastructure
Rencana Pengembangan TI ke depan Future IT Development Plan
Teknologi informasi saat ini memegang peranan Information technology currently plays a central role
sentral dalam mendukung proses bisnis perbankan. in supporting banking business process Technological
Perkembangan telnologi telah menjadi elemen kunci advancements have become a key element driving
yang mendorong efisiensi operasional, inovasi layanan, operational efficiency, service innovation, and
serta peningkatan daya saing industry perbankan, baik increasing the competitiveness of the banking industry,
di tingkat nasional maupun global. Hal ini tercermin both nationally and globally. This is reflected in the
dari berbagai inisiatif transformasi digital yang terus various digital transformation initiatives that continue
berkembang di sektor perbankan. to develop in the banking sector.
Sebagai bagian dari upaya tersebut, KB Bank telah As part of this effort, KB Bank has implemented
mengimplementasikan program transformasi strategis a strategic transformation program that includes
yang mencakup pembangunan ulang sistem inti perbankan rebuilding its core banking system, digitizing services,
(core bangking), digitalisasi layanan, penguatan sistem strengthening its information system, and developing
informasi, serta pengembangan sistem pendukung dan supporting system and information technology
infrastruktur teknologi informasi. Langkah ini diambil infrastructure. This step was taken with the aim of
dengan tujuan untuk meningkatkan daya saing terhadap increasing competitiveness against competitors and
para competitor serta memperkuat kolaborasi dalam strengthening collaboration in the increasingly complex
ekosistem keuangan digital yang semakin kompleks. digital financial ecosystem.
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Transformasi ini memberikan nilai tambah yang This transformation provides significant added
signifikan, antara lain berupa peningkatan pengalaman value, including improved customer experience and
dan kemudahan bagi nasabah, perluasan pangsa pasar convenience, expanded market share, increased
(market size), peningkatan cakupan segmen nasabah, customer segment coverage, and contributed to the
serta kontribusi terhadap profitabilitas perusahaan. company’s profitability. Furthermore, operational cost
Selain itu, efisiensi biaya operasional dapat dicapai efficiency can be achieved through the optimization of
melalui optimalisasi proses bisnis teknologi. technology-enabled business processes.
Berdasarkan hal tersebut, berikut adalah rencana Based on this, the following is the Information
pengembangan Teknologi Informasi yang akan Technology development plan that will be implemented
dijalankan ke depan: going forward:
1. Tahun 2025 - SHINE Project 1. 2025 - SHINE Project
a. Melaksanakan pra-Implementasi dan a. Carrying out pre-implementation and
implementasi proyek SHINE/NGBS untuk implementation of SHINE/NGBS project
memastikan sistem berjalan sesuai dengan to ensure the system runs according to
kebutuhan dan dapat berjalan dengan maksimal; requirements and can operate optimally;
b. Melakukan Stabilisasi atas sistem SHINE/ b. Stabilizing SHINE/NGBS system so that
NGBS sehingga baik karyawan maupun employees and customers can experience
nasabah dapat merasakan peningkatan dari the improvements of the new Core Banking
sistem Core Banking yang baru; system;
c. Melakukan program training dan pelatihan c. Conducting regular training and coaching
secara regular untuk meningkatkan programs to improve system operational
kemampuan pengoperasian sistem. capabilities.
2. Tahun 2026 - Foundation Hardening (Secure First, 2. 2026 - Foundation Hardening (Secure First, Govern
Govern Always) Always)
a. Melaksanakan kebijakan serta mengembangkan a. Implementing policies and developing standards
standar yang sesuai dengan prinsip tata Kelola in accordance with governance principles and
dan praktik terbaik di industri perbankan; best practices in the banking industry;
b. Mengimplementasikan sistem keamanan b. Implementing access security and identity
akses dan manajemen identitas untuk management system to protect data and
melindungi data dan sumber daya; resources;
c. Menerapkan mekanisme pencegahan serta c. Implementing proactive prevention and early
deteksi dini terhadap potensi ancaman detection mechanism for potential security
keamanan secara proaktif; threats;
d. Mengelola asset dan infrastruktur secara d. Managing assets and infrastructure in a
terstruktur untuk mendukung keberlangsungan structured manner to support operational
operasional dan efisiensi sumber daya; continuity and resource efficiency;
e. Mengoptimalkan layanan dan proses e. Optimizing operational services and
operasional guna meningkatkan kualitas, processes to improve the quality, speed, and
kecepatan, dan efektifitas kinerja organisasi; effectiveness of organizational performance;
f. Memperkuat jaringan dan konetivitas f. Strengthening networks and connectivity to
untuk menjamin keandalan, stabilitas, serta ensure reliability, stability, and security of data
keamanan komunikasi data; communications;
g. Melaksanakan Audit secara berkala untuk g. Conducting regular audits to ensure system
memastikan integritas dan akuntabilitas integrity and accountability.
sistem.
3. Tahun 2027 - Resilience Fortification (Built to 3. 2027 - Resilience Fortification (Built to Withstand)
Withstand)
a. Menjaga integritas, kerahasiaan, dan a. Maintaining data integrity, confidentiality,
ketersediaan data melalui enkripsi, kontrol and availability through encryption, access
akses, serta prosedur pencadangan dan control, and structured backup and recovery
pemulihan yang terstruktur; procedures;
b. Menerapkan standar keamanan pada b. Implementing security standards for
aplikasi dan infrastruktur melalui penguatan applications and infrastructure through
konfigurasi, pengujian kerentanan, dan configuration strengthening, vulnerability
pemantauan berkelanjutan; testing, and continuous monitoring;
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c. Mengembangkan pemantauan proaktif untuk c. Developing proactive monitoring to detect
mendeteksi ancaman siber secara dini, disertai cyber threats early, accompanied by rapid and
respons cepat dan terukur guna meminimalkan measured responses to minimize the impact of
dampak insiden; incidents;
d. Menetapkan kebijakan dan pengendalian d. Establishing policies and controls in
sesuai regulasi dan standar industri untuk accordance with regulations and industry
memastikan kepatuhan serta pengelolaan standards to ensure compliance and manage
risiko keamanan informasi. information security risks.
4. Tahun 2028 - Intelegent Enablement (smarter 4. 2028 - Intelligent Enablement (Smarter System,
System, Faster Outcomes) Faster Outcomes)
a. Mengelola infrastruktur dan arsitektur a. Managing infrastructure and technology
teknologi secara terstruktur untuk menjamin architecture in a structured manner to ensure
keberlangsungan operasional dan mendukung operational continuity and support Company’s
inovasi perusahaan; innovation;
b. Menciptakan sistem informasi yang adaptif b. Creating adaptive information system and
serta mengimplementasikan otomatisasi implementing process automation to improve
proses untuk meningkatkan efisiensi dan work efficiency and effectiveness;
efektivitas kerja;
c. Melaksanakan pengelolaan data secara c. Implementing comprehensive data
menyeluruh disertai analisis yang akurat guna management with accurate analysis to support
mendukung pengambilan keputusan strategis; strategic decision-making;
d. Meningkatkan pengalaman pelanggan melalui d. Improving customer experience through
inovasi layanan dan pemanfaatan teknologi service innovation and utilizing technology
yang berorientasi pada kepuasan pengguna; oriented towards user satisfaction;
e. Menerapkan standar keamanan informasi e. Implementing information security standards
serta memastikan kepatuhan terhadap regulasi and ensuring compliance with regulations to
untuk menjaga integritas dan kepercayaan; maintain integrity and trust;
f. Mengembangkan kompetensi dan kapabilitas f. Developing human resource competencies
sumber daya manusia melalui program pelatihan and capabilities through ongoing training
dan pengelolaan talenta yang berkelanjutan. programs and talent management.
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Anti Pencucian Uang, Pencegahan Pendanaan
Terorisme, dan Pencegahan Pendanaan
Proliferasi Senjata Pemusnah Massal (APU, PPT,
dan PPPSPM)
Anti-Money Laundering, Counter Terrorism Financing, and Counter Proliferation Financing of
Weapons of Mass Destruction (AML, CTF, and CPF)
KB Bank menerapkan Program Anti Pencucian Uang, KB Bank implements the Anti-Money Laundering,
Pencegahan Pendanaan Terorisme, dan Pencegahan Counter Terrorism Financing, and Counter Proliferation
Pendanaan Proliferasi Senjata Pemusnah Massal (APU, Financing of Weapons of Mass Destruction (AML, CTF,
PPT dan PPPSPM) berdasarkan ketentuan POJK No. and CPF) programs based on the provisions of POJK
8 Tahun 2023 yang ditetapkan oleh Otoritas Jasa No. 8 of 2023 stipulated by the Financial Services
Keuangan untuk sektor jasa keuangan, khususnya Authority for the financial services sector, especially
perbankan. banking.
Dalam rangka memperkuat penerapan Program APU, In order to strengthen the implementation of AML,
PPT, dan PPPSPM, KB Bank membentuk Departemen CTF, and CPF Programs, KB Bank has established
Anti Money Laundering (AML) di kantor pusat. an Anti-Money Laundering (AML) Department at the
Departemen ini bertanggung jawab atas implementasi head office. This department is responsible for the
program tersebut secara menyeluruh di seluruh comprehensive implementation of the program across
entitas KB Bank, termasuk melalui pelaksanaan fungsi all KB Bank entities, including through conducting
analisis dan pelaporan yang melakukan pemantauan analysis and reporting function that monitors the Bank’s
atas transaksi dan aktivitas keuangan Bank untuk financial transactions and activities to detect potential
mendeteksi potensi risiko pencucian uang, pendanaan risks of money laundering, terrorism financing, and
terorisme, dan pendanaan proliferasi senjata pemusnah proliferation financing of weapons of mass destruction.
massal.
Pada tahun 2025, KB Bank telah melakukan self In 2025, KB Bank carried out a self-assessment of risk
assessment terhadap paparan risiko pencucian uang, exposure to money laundering, terrorism financing, and
pendanaan terorisme, dan pendanaan proliferasi financing of proliferation of weapons of mass destruction
senjata pemusnah massal secara Bank Wide dengan on a Bank Wide basis with a final risk assessment of
penilaian risiko akhir adalah Medium, hasil tersebut Medium. The results take into consideration the risk
mempertimbangkan dari paparan risiko terhadap exposure to customers, countries or geographic areas,
nasabah, negara atau area geografis, produk dan jasa, products and services, transactions or distribution
transaksi atau jaringan distribusi (delivery channels) networks (delivery channels) by also considering
dengan juga mempertimbangkan perhitungan dari calculations from the National Risk Assessment (NRA)
National Risk Assessment (NRA) dan Sectoral Risk and Sectoral Risk Assessment (SRA).
Assessment (SRA).
KB Bank sebagai Bank Umum juga berperan sebagai KB Bank as a Commercial Bank also plays a role as
Penyedia Jasa Keuangan di Sektor Pasar Modal karena a Financial Services Provider in the Capital Market
dalam praktiknya KB Bank juga menjalankan fungsi Sector because in practice KB Bank also carries
Kustodian dan Wali Amanat, oleh karena itu dirasa out Custodian and Trustee function; therefore, it is
perlu untuk melakukan kajian dan penilaian tersendiri deemed necessary to conduct a separate study and
terhadap risiko pencucian uang, pendanaan terorisme, assessment of the risks of money laundering, terrorism
dan pendanaan proliferasi senjata pemusnah massal financing, and financing of proliferation of weapons of
pada Bank Kustodian dan Wali Amanat. KB Bank mass destruction at the Custodian Bank and Trustee.
sebagai Bank Kustodian dan Wali Amanat juga telah KB Bank as a Custodian Bank and Trustee has also
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melakukan self assessment terhadap risiko pencucian conducted a self-assessment of the risks of money
uang, pendanaan terorisme, dan pendanaan proliferasi laundering, terrorism financing, and financing of
senjata pemusnah massal dengan melakukan metode proliferation of weapons of mass destruction by using
pendekatan yang tidak jauh berbeda dengan yang an approach method that is not much different from
diterapkan pada Bank Umum secara Bank Wide dengan that applied to Commercial Banks on a Bank Wide basis
penilaian risiko akhir yaitu untuk Bank Kustodian adalah with a final risk assessment, namely for the Custodian
Medium dan untuk Wali Amanat adalah Medium. Bank is Medium and for the Trustee is Low.
KB Bank terus berupaya mengoptimalkan program KB Bank continues to optimize the AML, CTF, and CPF
APU, PPT, dan PPPSPM dengan komitmen yang tinggi programs with a high commitment to improving the
untuk meningkatkan kualitas penerapannya. Meskipun quality of its implementation. Nevertheless, the Bank is
demikian, Bank menyadari bahwa praktik pencucian aware that the practices of money laundering, terrorism
uang, pendanaan terorisme, dan pendanaan proliferasi financing, and financing of proliferation of weapons
senjata pemusnah massal masih menjadi ancaman, of mass destruction are still a threat, especially with
terlebih dengan kemajuan teknologi dan perkembangan advances in technology and developments in the
dunia usaha yang mendorong munculnya modus baru. business world that encourage the emergence of new
Oleh karena itu, KB Bank berfokus pada peningkatan modes. Therefore, KB Bank focuses on improving risk
upaya mitigasi risiko yang mungkin timbul di masa mitigation efforts that may arise in thefuture, one of
depan, salah satunya melalui pengembangan teknologi which is through the development of information
informasi, peningkatan sistem pemantauan transaksi, technology, improving transaction monitoring systems,
penyaringan sanksi, serta pembaruan kebijakan internal filtering sanctions, and updating internal policies to
agar tetap efektif dan sesuai dengan perkembangan remain effective and in accordance with existing
regulasi yang ada. regulatory developments.
Program APU, PPT, dan PPPSPM di KB Bank The AML, CTF, and CPF programs at KB Bank are
dilaksanakan oleh Departemen AML, yang bertanggung implemented by the AML Department, which is
jawab untuk mengawasi dan memastikan pemenuhan responsible for supervising and ensuring the fulfillment
kewajiban terkait Anti Pencucian Uang, Pencegahan of obligations related to Anti-Money Laundering,
Pendanaan Terorisme, dan Pencegahan Pendanaan Counter-Terrorism Financing, and Prevention of
Proliferasi Senjata Pemusnah Massal (APU, PPT, dan Proliferation of Weapons of Mass Destruction (AML,
PPPSPM). CTF, and CPF).
Beberapa aktivitas yang dilakukan oleh Departemen Some of the activities carried out by this department
AML antara lain: include:
1. Memastikan kebijakan dan prosedur APU, PPT, dan 1. Ensuring that KB Bank’s AML, CTF, and CPF policies
PPPSPM KB Bank telah memadai dan meningkatkan and procedures are adequate and improving the
penerapan program APU, PPT, dan PPPSPM sesuai implementation of AML, CTF, and CPF programs
dengan perubahan dan perkembangan ketentuan in accordance with changes and developments in
yang berlaku serta kebijakan teknis lainnya applicable provisions and other technical policies
yang berfungsi untuk membantu pelaksanaan that function to assist in the implementation of
pemantauan APU, PPT, dan PPPSPM; AML, CTF, and CPF monitoring.
2. Memastikan struktur dan organisasi departemen 2. Ensuring that the structure and organization of the
yang melakukan pemantauan dan program APU, department that carries out monitoring and AML,
PPT, dan PPPSPM telah memadai; CTF, and CPF programs are adequate.
3. Mengidentifikasi, menilai dan memahami risiko 3. Identifying, assessing and understanding the risk
tindak pidana Pencucian Uang dan/atau tindak of Money Laundering and/or Terrorism Financing
pidana Pendanaan Terorisme terkait dengan related to customers, countries or geographic
nasabah, negara atau area geografis, produk, areas, products, services, transactions or
jasa, transaksi atau jaringan distribusi (delivery distribution networks (delivery channels) through
channels) melalui Bank Wide Risk Assessment Bank Wide Risk Assessment (Individual Risk
(Individual Risk Assessment) APU, PPT, dan Assessment) AML, CTF, and CPF.
PPPSPM;
4. Monitoring atas implementasi penerapan program 4. Monitoring the implementation of AML, CTF, and
APU, PPT, dan PPPSPM dalam setiap aktivitas CPF programs in every work unit activity carried
kegiatan unit kerja yang dilakukan oleh cabang dan out by branches and head offices.
kantor pusat;
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5. Melakukan analisa dan menyusun laporan terkait 5. Analyzing and compiling reports related to
transaksi nasabah (LTKT, LTKL, dan LTKM) serta customer transactions (LTKT, LTKL, and LTKM)
pelaporan regulator lainnya telah sesuai ketentuan and other reporting of regulator in accordance
perundang-undangan yang berlaku; with applicable laws and regulations.
6. Melakukan monitoring dan pelaporan Rencana 6. Monitoring and reporting the Customer Data
dan Realisasi Pengkinian Data Nasabah yang Update Plan and Realization submitted to the
disampaikan ke Otoritas Jasa Keuangan (OJK); Financial Services Authority (OJK).
7. Memberikan pelatihan dalam bentuk sosialisasi 7. Providing training in the form of dissemination
yang berkaitan dengan penerapan program APU, related to the implementation of AML, CTF, and
PPT, dan PPPSPM secara periodik kepada seluruh CPF programs periodically to all Bank employees in
karyawan Bank guna meningkatkan pengetahuan, order to improve employee knowledge, insight, and
wawasan, dan pemahaman karyawan mengenai understanding of AML, CTF, and CPF programs
program APU, PPT, dan PPPSPM serta and implement them in all work units.
mengimplementasi di seluruh unit kerja;
8. Memastikan sistem aplikasi AML KB Bank dapat 8. Ensuring that KB Bank’s AML application system
melakukan identifikasi transaksi diluar profil dan can identify transactions outside the profile and
menyediakan pemantauan serta pelaporan secara provide effective monitoring and reporting in
efektif dalam upaya penguatan fungsi APU, PPT, an effort to strengthen the AML, CTF, and CPF
dan PPPSPM; functions.
9. Memastikan adanya proses screening terhadap 9. Ensuring that there is a screening process for
Calon Nasabah, Nasabah, WIC dan terhadap Prospective Customers, Customers, WIC and
transaksi dari dan ke Bank dalam upaya memastikan transactions from and to the Bank in an effort to
Bank tidak digunakan untuk pelaku kejahatan cross ensure that the Bank is not used for cross-border
border dan sanksi nasional maupun internasional; crimes and national and international sanctions.
serta
10. Secara berkesinambungan memberikan pelatihan 10. Continuously providing adequate AML, CTF, and
APU, PPT, dan PPPSPM yang memadai untuk CPF training for employees in accordance with
karyawan sesuai dengan prioritas/risk based priority/risk-based approach.
approach.
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Permasalahan Hukum/Litigasi Perusahaan dan
Anak Perusahaan
Legal Issues/Litigation of Companies and Subsidiaries
Permasalahan hukum perdata dan pidana yang sudah Civil and criminal legal issues that have been settled
selesai (memiliki kekuatan hukum tetap) maupun yang (have permanent legal force) or are still in the process
masih dalam proses penyelesaian di sepanjang tahun of settlement throughout 2025 are presented in the
2025 disajikan dalam tabel berikut: following table:
Permasalahan Hukum Perdata KB Bank Per 31 Desember 2025
KB Bank Civil Legal Issues per December 31, 2025
Keterangan Data Umum Perkara Debitur PKPU/Pailit
No.
Information Common Civil PKPU/Bankruptcy Debtor Cases
1 Perkara Hukum yang telah Selesai sampai dengan Desember 2025 42 28
Settled Legal Cases up to December 2025
2 Dalam Proses Penyelesaian 72 75
In the Settlement Process
3 Perkara yang masih proses di Tingkat Pertama (Pengadilan Negeri) 47 -
Cases in First level (District Court)
4 Perkara yang masih proses di Tingkat Banding (Pengadilan Tinggi) 9 -
Cases in appeal (Appellate Court)
5 Perkara yang masih proses di Tingkat Kasasi (Mahkamah Agung) 13 -
Cases in cassation (Supreme Court)
6 Perkara yang masih proses di Tingkat Peninjauan Kembali (Mahkamah 2 -
Agung)
Cases in judicial review (Supreme Court)
7 Arbitrase 1 -
Arbitration
Jumlah
114 103
Total
Permasalahan Hukum Pidana KB Bank Per 31 Desember 2025
KB Bank Criminal Legal Cases per December 31, 2025
Keterangan Dalam Proses Selesai
No.
Information In Process Settled
1 Pelapor 10 2
Whistleblower
2 Terlapor 8 2
Reported
3 Saksi 83 9
Witnesses
Jumlah
101 13
Total
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Transformation towards a Stronger Sustainable and Inclusive Growth
Perkara Penting
Important Cases
Perkara Penting yang Sedang Dihadapi Important Cases Currently Faced by
KB Bank the KB Bank
Berikut adalah perkara penting (Perkara gugatan The following are important cases (civil lawsuits) in
perdata) di tahun 2025 yang dinilai signifikan terhadap 2025 that are considered significant to the Bank:
Bank:
1. PT Mitra Usaha Sarana. 1. PT Mitra Usaha Sarana.
2. PT Nur Kencana Lestari Inti. 2. PT Nur Kencana Lestari Inti.
3. DXC (PT EIT Services Indonesia). 3. DXC (PT EIT Services Indonesia).
4. PT Kantaraya Utama. 4. PT Kantaraya Utama.
5. Untung Sampurno. 5. Untung Sampurno.
Perkara Penting yang Sedang Dihadapi Important Cases Currently Faced by
Entitas Anak Subsidiaries
Sepanjang tahun 2025 tidak terdapat permasalahan Throughout 2025 were no legal cases faced by the KB
hukum yang dihadapi Entitas Anak KB Bank. Bank’s Subsidiaries.
Permasalahan Hukum yang Sedang Legal Issues Currently Faced by
Dihadapi Oleh Anggota Dewan Current Members of the Bank’s Board
Komisaris dan Direksi Bank yang of Commissioners and Board of
Sedang Menjabat Directors
Seluruh anggota Dewan Komisaris dan Direksi KB All members of the KB Bank’s Board of Commissioners
Bank yang sedang menjabat tidak pernah tersangkut and Board of Directors who are currently serving
atau terlibat dalam suatu kasus dan/atau perselisihan have never been involved in a case and/or civil and/or
perdata dan/atau pidana di sepanjang tahun 2025. criminal dispute throughout 2025.
Sanksi Administratif dari Otoritas Administrative Sanctions from
Terkait Relevant Authorities
Pada tahun 2025 tidak terdapat sanksi administratif yang In 2025, were no material administrative sanctions that
material yang berpengaruh terhadap kelangsungan affected the KB Bank’s business continuity as well as
usaha KB Bank maupun sanksi administratif kepada administrative sanctions to members of the KB Bank’s
anggota Direksi dan anggota Dewan Komisaris KB Board of Directors and members of the KB Bank’s
Bank yang diberikan oleh regulator. Board of Commissioners given by regulators.
616 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan Corporate Governance
Akses Informasi dan Data KB Bank
Access to KB Bank Information and Data
KB Bank berkomitmen untuk menerapkan prinsip- KB Bank is committed to implementing GCG principles
prinsip GCG dalam seluruh aktivitas KB Bank. Komitmen in all of the KB Banks activities. This commitment
tersebut diimplementasikan antara lain melalui is implemented, among others, through the
penerapan keterbukaan informasi yang transparan implementation of transparent information disclosure
bagi pihak internal dan eksternal, sebagai upaya for internal and external parties, as an effort to build a
untuk membangun citra positif dan meningkatkan positive image and increase public trust in the KB Bank,
kepercayaan publik terhadap KB Bank, termasuk para including shareholders and other stakeholders.
pemegang saham dan pemangku kepentingan lainnya.
Sebagai bentuk komitmen dalam memastikan As a form of commitment to ensuring the delivery of
penyampaian informasi yang jelas dan akurat, KB Bank clear and accurate information, KB Bank routinely
secara rutin menyediakan berbagai informasi yang provides various relevant information to interested
relevan kepada pihak yang berkepentingan melalui parties through various communication channels. This
berbagai saluran komunikasi. Informasi ini dapat information can be accessed through press releases,
diakses melalui siaran pers, media cetak, media sosial, print media, social media, and other electronic
serta kanal elektronik lainnya. Bank juga memastikan channels. The Bank also ensures that every information
bahwa setiap informasi yang disampaikan tetap submitted still pays attention to the confidentiality
memperhatikan aspek kerahasiaan data KB Bank, aspect of the KB Bank’s data, so that it remains in
sehingga tetap sesuai dengan regulasi yang berlaku accordance with applicable regulations and meets the
dan memenuhi kebutuhan para pemangku kepentingan. needs of stakeholders.
KB Bank juga selalu melakukan pelaporan informasi KB Bank also always reports information and material
dan fakta material melalui sistem pelaporan elektronik facts through an electronic reporting system to the
kepada Otoritas Jasa Keuangan (OJK) dan Bursa Financial Services Authority (OJK) and the Indonesia
Efek Indonesia. Untuk informasi lebih lanjut, Bank Stock Exchange. For more information, the Bank
menyediakan berbagai platform yang dapat diakses provides various platforms that can be easily accessed
dengan mudah melalui: through:
Siaran Pers Press Release
KB Bank telah merilis sejumlah siaran pers di sepanjang KB Bank has issued the following press release
tahun 2025, sebagai berikut: throughout 2025, as follows:
Tanggal Siaran Pers
No.
Date Press Release
1 14 Januari 2025 Perluas akses investasi pasar modal, KB Bank perkuat kemitraan RDN bersama mirae asset
January 14, 2025 Expanding capital market investment access, KB Bank strengthens RDN partnership with mirae asset
2 14 Maret 2025 KB Bank catat pertumbuhan pendapatan bunga bersih 49,20% sepanjang tahun 2024
March 14, 2025 KB Bank records 49.20% net interest income growth throughout 2024
3 19 Maret 2025 KB Bank salurkan fasilitas kredit Rp 150 Miliar untuk perkuat bisnis PT Multipolar Tbk
March 19, 2025 KB Bank disburses IDR150 billion credit facility to strengthen PT Multipolar Tbk's business
4 25 Maret 2025 KB Bank dan Danamas jalin kemitraan strategis senilai Rp500 miliar untuk perkuat pembiayaan UMKM
March 25, 2025 dan rantai pasok
KB Bank and Danamas establish a strategic partnership worth IDR 500 billion to strengthen MSME
financing and supply chain
5 26 Maret 2025 KB Bank optimalkan kualitas aset melalui transaksi sukuk dengan PT TBS Energi Utama Tbk
March 26, 2025 KB Bank optimizes asset quality through sukuk transactions with PT TBS Energi Utama Tbk
6 11 April 2025 KB Bank siap beralih ke NGBS untuk optimalkan layanan perbankan bagi nasabah
April 11, 2025 KB Bank ready to transition to NGBS to optimize banking services for customers
Laporan Tahunan 2025 Annual Report 617
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Transformation towards a Stronger Sustainable and Inclusive Growth
Tanggal Siaran Pers
No.
Date Press Release
7 21 April 2025 Migrasi NGBS sukses KB Bank siap berikan pengalaman layanan perbankan terbaik
April 21, 2025 KB Bank's successful NGBS migration is ready to provide the best banking service experience
8 23 April 2025 KB Kookmin Bank bantu operasi jantung anak-anak Indonesia di Korea Selatan
April 23, 2025 KB Kookmin Bank assists in heart surgery for Indonesian children in South Korea
9 7 Mei 2025 KB Bank dan AREBI tandatangani nota kesepahaman strategis pembiayaan KPR
May 7, 2025 KB Bank and AREBI sign a strategic memorandum of understanding on mortgage financing
10 14 Mei 2025 KB Bank perkuat transisi energi hijau indonesia, dorong pertumbuhan industri motor listrik
May 14, 2025 KB Bank strengthens Indonesia's green energy transition, driving growth in the electric motorcycle
industry
11 28 Mei 2025 KB Bank tetapkan susunan pengurus KB Bank baru untuk melanjutkan transformasi strategis
May 28, 2025 KB Bank appoints new company management to continue its strategic transformation
12 28 Mei 2025 KB Bank raih penghargaan “excellence in administration and reporting” dari PT ASABRI (Persero)
May 28, 2025 KB Bank receives "excellence in administration and reporting" award from PT ASABRI (Persero)
13 25 Juni 2025 KB Bank dan Indonesia Eximbank jalin sinergi untuk perkuat pembiayaan ekspor nasional
June 25, 2025 KB Bank and Indonesia Eximbank forge synergy to strengthen national export financing
14 30 Juni 2025 KB Bank raih dukungan permodalan dari induk usaha untuk perkuat fondasi pertumbuhan jangka
June 30, 2025 panjang
KB Bank secures capital support from its parent company to strengthen the foundation for long-term
growth
15 9 Juli 2025 KB Bank rayakan HUT ke-55 dengan promo spesial di berbagai merchant favorit
July 9, 2025 KB Bank celebrates its 55th anniversary with special promotions at various favorite merchants
16 29 Juli 2025 KB Bank catatkan laba bersih Rp373 miliar sepanjang semester I/2025
July 29, 2025 KB Bank records net profit of IDR 373 billion in the first half of 2025
17 13 Agustus 2025 Perkuat identitas KB Bank resmi ganti nama legal menjadi PT Bank KB Indonesia Tbk
August 13, 2025 Strengthening its identity, KB Bank officially changes its legal name to PT Bank KB Indonesia Tbk
18 23 September 2025 KB Bank raih penghargaan “the most transaction growth issuer” pada ajang ATM Bersama Award 2025
September 23, 2025 KB Bank wins the "most transaction growth issuer" award at the 2025 ATM Bersama Awards
19 30 September 2025 KB Bank gelar GenKBiz dan Star Festival, dukung generasi muda jadi pebisnis kreatif
September 30, 2025 KB Bank holds GenKBiz and Star Festival, supporting young people to become creative entrepreneurs
20 6 Oktober 2025 Jaga pertumbuhan bisnis, RUPSLB KB Bank angkat Widodo Suryadi jadi Direktur Wholesale
October 6, 2025 Keeping business growth, KB Bank's EGMS appoints Widodo Suryadi as Wholesale Director
21 27 Oktober 2025 Dukung pembentukan karakter generasi muda, KB Bank salurkan beasiswa pendidikan sepak bola
October 27, 2025 Supporting character development for the younger generation, KB Bank distributes soccer scholarships
22 31 Oktober 2025 KB Bank catat pertumbuhan kredit double digit dan laba bersih Rp265 miliar hingga kuartal III 2025
October 31, 2025 KB Bank records double-digit loan growth and net profit of IDR265 billion by the third quarter of 2025
23 10 November 2025 KB Bank dan MSIG Life luncurkan smart wealth assurance, solusi perlindungan finansial yang relevan
November 10, 2025 bagi keluarga Indonesia
KB Bank and MSIG Life launch smart wealth assurance, a relevant financial protection solution for
Indonesian families
24 14 November 2025 KB Bank bangkitkan semangat wirausaha muda lewat GenKBiz dan Star Festival Batam 2025
November 14, 2025 KB Bank ignites the spirit of young entrepreneurs through GenKBiz and Star Festival Batam 2025
25 20 November 2025 KB Bank raih penghargaan “best innovative bank” pada AREBI Summit 2025
November 20, 2025 KB Bank wins the "best" award "Innovative Bank" at AREBI Summit 2025
26 25 November 2025 KB Bank kembali perkuat kualitas aset melalui transaksi sukuk dengan PT TBS Energi Utama Tbk
November 25, 2025 KB Bank further strengthens asset quality through sukuk transaction with PT TBS Energi Utama Tbk
27 27 November 2025 KB Bank gelar economic outlook 2026, hadirkan tokoh ekonomi nasional dan global
November 27 2025 KB Bank holds an economic outlook for 2026, featuring national and global economic figures
28 29 November 2025 KB Bank dukung penganugerahan sastra Indonesia-Korea 2025, perkuat jembatan kebudayaan dua
November 29, 2025 bangsa
KB Bank supports the 2025 Indonesia-Korea Literature Awards, strengthening the cultural bridge
between the two nations
29 5 Desember 2025 KB Bank hadirkan GenKBiz dan Star Festival 2025 di Bandung, dorong kreativitas dan wirausaha muda
December 5, 2025 KB Bank presents GenKBiz and Star Festival 2025 in Bandung, encouraging creativity and young
entrepreneurship
30 9 Desember 2025 KB Bank dan KB Bank Syariah salurkan bantuan kemanusiaan bagi warga terdampak banjir di Sumatra
December 9, 2025 KB Bank and KB Bank Syariah distribute humanitarian aid to flood-affected residents in Sumatra
618 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan Corporate Governance
Tanggal Siaran Pers
No.
Date Press Release
31 12 Desember 2025 KB Bank dan PT Intiland Sejahtera kerjasama pembiayaan strategis untuk pengembangan kawasan
December 12, 2025 industri
KB Bank and PT Intiland Sejahtera collaborate on strategic financing for industrial estate development
32 17 Desember 2025 KB Bank dukung pengembangan layanan kesehatan melalui kerjasama pembiayaan dengan PT KAI
December 17, 2025 Medika Indonesia
KB Bank supports healthcare development through a financing collaboration with PT KAI Medika
Indonesia
33 19 Desember 2025 KB Bank resmikan grand opening KCP Bandung Taman Kopo Indah, perkuat layanan dan dukung
December 19, 2025 ekonomi lokal
KB Bank inaugurates the grand opening of its Bandung Taman Kopo Indah branch office, strengthening
services and supporting the local economy
34 23 Desember 2025 KB Bank perkuat aset melalui transaksi sukuk dengan PT Pabrik Kertas Tjiwi Kimia Tbk
December 23, 2025 KB Bank strengthens assets through sukuk transaction with PT Pabrik Kertas Tjiwi Kimia Tbk
Buletin Digital Digital Newsletter
Transformasi digital memungkinkan KB Bank untuk Digital transformation allows KB Bank to increase the
meningkatkan efektivitas komunikasi internal melalui effectiveness of internal communication through the use
pemanfaatan majalah bulanan berbasis platform digital of a monthly magazine based on an integrated digital
terintegrasi, yaitu KB Bank Office Communication. platform, namely KB Bank Office Communication. With
Dengan adanya KB Bank Office Communication, the KB Bank Office Communication, KB Bank employees
karyawan KB Bank kini dapat mengakses informasi can now access the latest information, the latest news,
terbaru, berita terkini, dan berbagai materi penting and various important materials related to the KB
yang berkaitan dengan KB Bank serta industri. Bank and the industry. This digital platform provides
Platform digital ini memberikan kemudahan dan convenience and speed for employees to connect with
kecepatan bagi para karyawan untuk terhubung the latest information about the KB Bank’s activities,
dengan informasi terbaru tentang kegiatan KB Bank, initiatives, developments, as well as opportunities and
inisiatif, perkembangan, serta peluang dan acara yang events held in the internal environment.
diadakan di lingkungan internal.
Lebih dari itu, KB Bank Office Communication juga Moreover, KB Bank Office Communication also offers
menawarkan ruang bagi karyawan untuk berinteraksi a space for employees to interact more actively. The
secara lebih aktif. Fitur komentar dan umpan balik yang available comments and feedback features allow them
tersedia memungkinkan mereka untuk turut serta dalam to participate in discussions, provide input, and share
diskusi, memberikan masukan, dan berbagi pengalaman useful experiences and ideas.
serta ide yang berguna.
Media Elektronik Electronic Media
Situs web resmi Bank adalah www.kbbank.co.id yang The Bank’s official website is www.kbbank.co.id that
dapat diakses 24 jam sehari dan selalu diperbarui secara can be accessed 24 hours a day and is always updated
berkala untuk memastikan masyarakat dan pemangku regularly to ensure the public and stakeholders get the
kepentingan memperoleh informasi terbaru dari KB latest information from KB Bank. Stakeholders can find
Bank. Para pemangku kepentingan dapat menemukan information, such as data on shareholders, information
informasi, seperti data mengenai pemegang saham, related to the GMS, KB Bank group structure, financial
informasi terkait RUPS, struktur grup KB Bank, analisis performance analysis, financial statements for the last
kinerja keuangan, laporan keuangan selama lima tahun five years, profiles of the Board of Commissioners and
terakhir, profil Dewan Komisaris dan Direksi dan lain- Board of Directors and others. The website also contains
lainnya. Situs web juga memuat Piagam/Charter Dewan the Charter of the Board of Commissioners, Board of
Komisaris, Direksi, Komite-Komite, dan Unit Audit Internal. Directors, Committees, and Internal Audit Unit. This is in
Hal ini sejalan dengan ketentuan OJK No. 8/POJK.04/2015 line with the provisions of OJK No. 8/POJK.04/2015 on
tentang situs web emiten atau perusahaan publik. Selain the website of issuers or public companies. In addition,
itu, informasi terkait KB Bank juga dapat ditemukan di information related to Bank Planning can also be found on
situs OJK dan Pasar Modal melalui www.ojk.go.id dan OJK and Capital Market websites through www.ojk.go.id
www.idx.co.id. and www.idx.co.id.
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Media Sosial Social Media
KB Bank menaruh perhatian pada perkembangan KB Bank pays attention to the development of social
media sosial sebagai fasilitas untuk berinteraksi media as a facility to interact with all stakeholders.
dengan seluruh pemangku kepentingan. Sebagai In response to this need, KB Bank is here to provide
respons terhadap kebutuhan ini, KB Bank hadir dengan various information through available social media, as
menyediakan berbagai informasi melalui media sosial follows:
yang tersedia, sebagai berikut:
kbbank.id KB Bank kbbank_id kbbank_id kbbank.id kbbank.id
Media Cetak Print Media
Di era digital yang semakin berkembang, akses In the increasingly developing digital era, access
informasi semakin mudah dengan berbagai platform to information becomes easier with various online
online. Namun, di tengah kemajuan tersebut, media platforms. However, amidst this progress, print
cetak masih memegang peranan penting dalam media still plays an important role in disseminating
menyebarkan informasi kepada publik, terutama information to the public, especially for people who are
bagi masyarakat yang belum sepenuhnya terhubung not yet fully connected to digital technology. KB Bank
dengan teknologi digital. KB Bank tetap memanfaatkan continues to utilize print media as a means to convey
media cetak sebagai sarana untuk menyampaikan information to customers and the wider community.
informasi kepada nasabah dan masyarakat luas. KB KB Bank collaborates with a number of print media
Bank bekerjasama dengan sejumlah media cetak such as Bisnis Indonesia, Investor Daily, and Kontan to
seperti Bisnis Indonesia, Investor Daily, dan Kontan broadcast news.
untuk mempublikasikan sejumlah berita.
KB Bank juga menyediakan layanan Call Center di nomor KB Bank also provides Call Center services at number
14005 yang beroperasi selama 24 jam setiap hari. 14005 which operates 24 hours a day. In addition,
Selain itu, informasi lebih lanjut juga dapat diperoleh further information can also be obtained through the
melalui kantor cabang KB Bank terdekat. Bagi investor nearest KB Bank branch office. For investors and
dan calon investor, informasi lebih rinci tersedia melalui prospective investors, more detailed information is
Investor Relations yang dapat dihubungi melalui e-mail available through Investor Relations which can be
investor.relations@kbbank.co.id. contacted via e-mail investor.relations@kbbank.co.id.
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Tata Kelola Perusahaan Corporate Governance
Kode Etik
Code Of Conduct
Kode Etik (Code of Conduct) merupakan pedoman The Code of Conduct is a guideline for the conduct of
perilaku Jajaran KB Bank dalam menjalankan tugas dan KB Bank’s employees in carrying out daily duties and
kedinasan sehari-hari serta dalam melakukan hubungan tasks as well as in conducting business relationships
bisnis dengan para nasabah, rekanan maupun rekan with customers, partners and colleagues. As a guideline
sekerja. Sebagai pedoman yang mengarahkan perilaku, that directs behavior, the Code of Conduct is not just
Kode Etik tidak hanya sekadar peraturan tertulis, tetapi a written regulation, but also a reflection of the noble
juga merupakan refleksi dari nilai-nilai luhur yang values upheld in the KB Bank’s work culture. Every
dijunjung tinggi dalam budaya kerja KB Bank. Setiap decision taken, whether on a small or large scale, must
keputusan yang diambil, baik dalam skala kecil maupun always refer to the principles contained in this Code of
besar, harus selalu mengacu pada prinsip-prinsip yang Conduct.
termuat dalam Kode Etik ini.
Lebih dari sekadar referensi untuk tindakan sehari-hari, More than just a reference for daily actions, the KB
Kode Etik KB Bank juga berfungsi sebagai panduan Bank’s Code of Conduct also serves as a guide in building
dalam membangun hubungan profesional yang sehat healthy and respectful professional relationships. With
dan saling menghormati. Dengan adanya Kode Etik, the existence of the Code of Conduct, it is expected
diharapkan setiap individu dapat berkontribusi dalam that every individual can contribute to creating a
menciptakan lingkungan kerja yang kondusif, di mana conducive work environment, where the decisions and
keputusan dan perilaku yang diambil selalu sejalan behaviors taken are always in line with the values of
dengan nilai-nilai integritas dan tanggung jawab sosial integrity and social responsibility carried out by the KB
yang diusung oleh KB Bank. Bank.
Komitmen terhadap Kode Etik ini juga diwujudkan Commitment to this Code of Conduct is also manifested
oleh setiap elemen dalam KB Bank, mulai dari Dewan by every element in the KB Bank, from the Board of
Komisaris hingga karyawan operasional, menunjukkan Commissioners to operational employees, showing
bahwa nilai-nilai seperti transparansi dan akuntabilitas that values such as transparency and accountability
diutamakan dalam setiap lini bisnis KB Bank. are prioritized in every line of the KB Bank’s business.
Pedoman Kode Etik Code of Conduct Guidelines
KB Bank memiliki Pedoman Kode Etik yang disusun The KB Bank has a Code of Conduct Guidelines which
sebagai acuan penerapan yang berlaku untuk seluruh are prepared as a reference for the implementation that
karyawan KB Bank tanpa memperhatikan fungsi, applies to all KB Bank employees regardless of function,
pangkat, atau posisi jabatan. Pedoman ini wajib diikuti rank, or position. This guideline must be followed by all
oleh semua pihak dan akan terus dievaluasi secara parties and will continue to be evaluated periodically to
berkala untuk menyesuaikan dengan perkembangan adjust to the KB Bank’s development and needs.
dan kebutuhan KB Bank.
Pedoman Perilaku (Kode Etik) KB Bank terbagi dalam 7 KB Bank’s Code of Conduct (Code of Ethics) is
(tujuh) bagian, yaitu: discussed in 7 (seven) sections, namely:
Bagian I Kepatuhan
Section I Compliance
Bagian II Melindungi Aset PT Bank KB Indonesia Tbk
Section II Protecting Assets of PT Bank KB Indonesia Tbk
Bagian III Konflik Kepentingan dan Rangkap Jabatan
Section III Conflict of Interest and Concurrent Position
Bagian IV Pemimpin sebagai Panutan
Section IV Leaders as a Role Model
Laporan Tahunan 2025 Annual Report 621
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Transformation towards a Stronger Sustainable and Inclusive Growth
Bagian V Hubungan dengan Nasabah, Rekanan dan Pesaing
Section V Relationships with Customers, Partners and Competitors
Bagian VI Hubungan dengan Perusahaan dan Sesama Karyawan
Section VI Relationships with Company and Fellow Employees
Bagian VII Hubungan dengan Pemegang Saham dan Masyarakat
Section VII Relationship with Shareholders and Community
Pokok/Inti Kode Etik KB Bank Principal /Core of KB Bank’s Code of
Conduct
Kode Etik Perilaku Karyawan KB Bank berisikan etika The Code of Conduct for Bank Employees contains the
perilaku karyawan KB Bank untuk: Ethics of Conduct of KB Bank’s empolyees to:
1. Patuh dan taat pada peraturan perundang- 1. Obey and comply with applicable laws and
undangan yang berlaku; regulations;
2. Melakukan pencatatan yang benar mengenai 2. Make correct records regarding all transactions
segala transaksi yang berhubungan dengan related to the Company’s activities;
kegiatan KB Bank;
3. Menghindari persaingan yang tidak sehat; 3. Avoid unhealthy competition;
4. Tidak menyalahgunakan wewenang untuk 4. Not to abuse authority for personal, family or group
kepentingan pribadi, keluarga, maupun kelompok; interests;
5. Tidak terlibat dalam pengambilan keputusan yang 5. Not to be involved in decision making that contains
mengandung benturan kepentingan; a conflict of interest;
6. Menjaga kerahasiaan nasabah dan KB Bank; 6. Maintain customer and Company confidentiality;
7. Memperhitungkan dampak kerugian dari setiap 7. Take into account the detrimental impact of
kebijakan yang ditetapkan Perusahaan terhadap each policy determined by the Company on the
situasi ekonomi, sosial, dan lingkungan; economic, social and environmental situation;
8. Tidak menerima hadiah atau imbalan, baik langsung 8. Not to accept gifts or rewards, either directly
maupun tidak langsung, terkait dengan tugas dan or indirectly, related to the duties and authority
wewenang yang diemban; carried out;
9. Tidak melakukan perbuatan tercela yang dapat 9. Not to commit disgraceful acts that could harm the
merugikan citra profesi dan citra KB Bank; image of the profession and the image of the Company;
10. Tidak terlibat dalam kegiatan politik praktis 10. Not to be involved in practical political activities
yang secara langsung atau tidak langsung dapat that can directly or indirectly harm the Company;
merugikan KB Bank; serta and
11. Tidak memiliki kredit macet. 11. Have no bad credit
Pengungkapan Kepatuhan Bahwa Disclosure of compliance that the
Kode Etik Berlaku Bagi Seluruh Level code of conduct applies to all levels of
Organisasi the organization
Seluruh anggota Dewan Komisaris, Direksi, Komite, All members of the Board of Commissioners, Board of
serta pekerja tetap dan kontrak, sesuai dengan Directors, Committee, permanent workers and contract
ketentuan yang berlaku, diwajibkan untuk mematuhi workers in line with applicable provisions are required to
dan melaksanakan Kode Etik Bank. Hal ini diwujudkan comply with and implement the Bank’s Code of Conduct
dengan pembubuhan tanda tangan pada Surat which is marked by affixing signatures by all KB Bank
Pernyataan Kepatuhan terhadap Kode Etik karyawan employees on a Statement of Compliance with KB Bank
KB Bank, sebagai bentuk komitmen nyata dalam employees Code of Conduct as a concrete manifestation
melaksanakan Kode Etik tersebut. of commitment in implementing the Code of Conduct.
Sosialisasi dan Penyebarluasan Kode Dissemination and Distribution of the
Etik Code of Conduct
KB Bank melakukan sosialisasi kode etik kepada KB Bank conducts dissemination of the Code of
seluruh karyawan KB Bank dan pihak yang terkait Conduct to all KB Bank employees and related parties
tanpa terkecuali, baik di dalam KB Bank maupun yang without exception, both within the KB Bank and
berkaitan langsung dengan bisnis KB Bank. Program those directly related to the KB Bank’s business. The
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Tata Kelola Perusahaan Corporate Governance
sosialisasi tersebut dilakukan melalui: dissemination program is carried out through:
1. Situs KB Bank; 1. The KB Bank’s website;
2. Memorandum Internal; 2. Internal Memorandum;
3. Media Internal; serta 3. Internal Media; and
4. Meminta Pimpinan unit untuk selalu mengingatkan 4. Asking unit leaders to always remind their
personilnya agar berkegiatan dengan personnel to carry out activities by respecting the
mengindahkan kode etik. Code of Conduct.
Upaya Penerapan dan Penegakan Efforts to Implement and Enforce the
Kode Etik Code of Conduct
Penerapan Kode Etik di seluruh lapisan KB Bank The implementation of the Code of Conduct at all
menegaskan bahwa setiap individu memiliki peran levels of the KB Bank emphasizes that every individual
krusial dalam menciptakan lingkungan kerja yang has an important role in creating a work environment
berintegritas dan bertanggung jawab. Kesadaran akan with integrity and responsibility. Awareness of the
pentingnya Kode Etik tidak hanya bergantung pada importance of the Code of Conduct lies not only in
pemahaman kolektif, tetapi juga pada tanggung jawab collective understanding, but also in the personal
pribadi setiap karyawan untuk memastikan bahwa responsibility of each employee in ensuring that every
setiap tindakan yang diambil selaras dengan nilai-nilai action taken is in line with the values and principles
serta prinsip yang terkandung dalam Kode Etik. stated in the Code of Conduct.
Keberhasilan implementasi Kode Etik bukan hanya The successful implementation of the Code of Conduct
menjadi tanggung jawab tim manajemen, melainkan is not only the responsibility of the management team,
merupakan kewajiban bersama seluruh jajaran KB but also the collective responsibility of all levels of the
Bank, mulai dari individu hingga unit kerja. Dengan KB Bank, from the personal level to the work unit level.
menginternalisasi nilai-nilai Kode Etik, setiap insan By internalizing the values of the Code of Conduct,
KB Bank diharapkan dapat menjadikannya sebagai every employee of KB Bank is expected to be able to
pedoman dalam menjalankan kegiatan operasional. use ethical principles as a guide in every operational
Dengan demikian, KB Bank dapat mencapai visi, misi, activity, so that as a whole the KB Bank can achieve
dan tujuan yang telah ditetapkan. the vision, mission, and goals that have been set.
Salah satu bentuk tanggung jawab individu dalam One form of individual responsibility is in reporting
penerapan Kode Etik adalah melaporkan setiap pelanggaran violations of the Code of Conduct. The Company
yang terjadi. KB Bank menekankan pentingnya keterbukaan emphasizes the importance of openness and the
serta kewajiban untuk melaporkan dugaan pelanggaran, obligation to report any actions suspected of violating
baik yang dilakukan oleh rekan kerja maupun pegawai the Code of Conduct, whether committed by colleagues
lainnya. Untuk menciptakan lingkungan kerja yang aman, or other employees. By providing support and
KB Bank memberikan dukungan serta perlindungan bagi protection for whistleblowers, the KB Bank creates a
pelapor agar mereka dapat menyampaikan laporan terkait safe environment for each individual to provide reports
penyimpangan yang diketahui tanpa rasa takut. Konsistensi regarding violation that they know. Consistency and
dan ketegasan dalam menegakkan aturan juga menjadi firmness in enforcing the rules are also important
aspek penting dalam penerapan Kode Etik. KB Bank aspects in implementing the Code of Ethics. The KB
menunjukkan komitmennya dengan menerapkan sanksi Bank shows its commitment by implementing strict
yang tegas terhadap setiap pelanggaran, sehingga nilai-nilai sanctions for every violation, so that ethical values can
etika dapat terus dijaga dalam seluruh aspek operasional. continue to be maintained in all operational aspects.
Jumlah Pelanggaran pada Tahun 2025 Number of Violations in 2025
Setiap ketidakpatuhan terhadap ketentuan dalam Any non-compliance with the provisions of the KB
Pedoman Kode Etik KB Bank dikategorikan sebagai Bank’s Code of Conduct Guidelines is categorized
pelanggaran dan akan dikenakan sanksi sesuai as a violation and will be sanctioned in accordance
dengan peraturan yang berlaku. Pengenaan sanksi with applicable regulations. The imposition of these
tersebut merupakan bagian dari tindakan korektif sanctions is part of the corrective actions implemented
yang diterapkan oleh KB Bank. Adapun rincian jenis by the KB Bank. The details of the types of violations
pelanggaran dan sanksi yang dikenakan di tahun 2025 and sanctions imposed in 2025 are presented in the
disajikan dalam tabel berikut: following table:
Laporan Tahunan 2025 Annual Report 623
PT Bank KB Indonesia Tbk
Page 624
Transformation towards a Stronger Sustainable and Inclusive Growth
Jenis Surat Sanksi Jumlah Sanksi
Type of Sanction Letter Number of Sanctions
Surat Peringatan 1 (SP 1) 38
1st Warning Letter (SP 1)
Surat Peringatan 2 (SP 2) 8
2nd Warning Letter (SP 2)
Surat Peringatan 3 (SP 3) 6
3rd Warning Letter (SP 3)
Surat Teguran 14
Reprimand Letter
Total
66
Total
Kebijakan Anti Korupsi dan Sosialisasinya
Anti-Corruption Policy and its Dissemination
Korupsi merupakan tindakan yang berdampak Corruption brings detrimental impact on the economy,
negatif terhadap perekonomian, baik di sektor both in the public and private sectors. This practice
publik maupun swasta. Praktik ini menghambat hinders investment, slows economic growth, and
investasi, memperlambat pertumbuhan ekonomi, increases social inequality and poverty levels. One
serta memperbesar kesenjangan sosial dan tingkat of the main causes of corruption is weak individual
kemiskinan. Salah satu penyebab utama korupsi adalah integrity and the lack of an effective supervisory
lemahnya integritas individu serta kurangnya sistem system.
pengawasan yang efektif.
Sebagai institusi keuangan yang menjunjung tinggi As a financial institution that upholds the principles of
prinsip tata kelola yang baik, KB Bank berkomitmen good governance, KB Bank is committed to running
untuk menjalankan bisnis secara jujur, beretika, serta its business honestly, ethically, and free from bribery
bebas dari praktik suap dan korupsi. Kepercayaan and corruption. Trust from all stakeholders is the main
dari seluruh pemangku kepentingan menjadi landasan foundation in every activity of the KB Bank.
utama dalam setiap aktivitas KB Bank.
Dalam upaya memperkuat komitmen ini, KB Bank telah In an effort to strengthen this commitment, KB Bank
menetapkan Pedoman Anti Korupsi dan Pengelolaan has established an Anti-Corruption and Gratification
Gratifikasi berdasarkan Pedoman No. 393 Tahun 2025. Management Guidelines based on Guideline No. 393
Kebijakan ini dirancang sebagai pedoman bagi seluruh of 2025. This policy is designed as a guideline for all
karyawan dalam mencegah, mengidentifikasi, dan employees in preventing, identifying, and rejecting all
menolak segala bentuk suap dan korupsi yang dapat forms of bribery and corruption that can harm the KB
merugikan KB Bank maupun pihak terkait. Bank or related parties.
Untuk memastikan implementasi yang efektif, kebijakan To ensure effective implementation, this policy has
ini telah disosialisasikan kepada seluruh karyawan been disseminated to all employees through various
melalui berbagai media internal, seperti KB Bank internal media, such as KB Bank Office Communication
Office Communication dan email postmaster. Dengan and postmaster email. With this step, KB Bank confirms
langkah ini, KB Bank menegaskan komitmennya dalam its commitment to creating a work environment with
menciptakan lingkungan kerja yang berintegritas, integrity, transparency, and free from corruption.
transparan, dan bebas dari korupsi.
624 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan Corporate Governance
Pengendalian Gratifikasi
Gratification Control
KB Bank menegaskan komitmennya terhadap prinsip KB Bank confirms its commitment to the principle of
Zero Tolerance terhadap segala bentuk praktik suap, Zero Tolerance towards all forms of bribery, corruption
korupsi, dan gratifikasi. Dalam menjalankan bisnisnya, and gratification. In running its business, the Bank
Bank berusaha bertindak secara profesional, adil, strives to act professionally, fairly and with integrity.
dan berintegritas. Kesadaran akan pentingnya Awareness of the importance of control related
pengendalian gratifikasi mendorong Bank untuk to gratification encouraged the Bank to formulate
merumuskan Pedoman No. 393 Tahun 2025 Pedoman Guideline No. 393 of 2025 on Guidelines for Anti-
Anti Korupsi dan Pengelolaan Gratifikasi. Corruption and Gratification Management.
Kebijakan ini tidak hanya dirancang tetapi juga This policy was not only prepared, but also widely
disosialisasikan secara luas melalui berbagai disseminated through various internal communication
media komunikasi internal. Selain itu, Bank secara media. In addition, the Bank regularly conducts training
rutin mengadakan pelatihan untuk meningkatkan to increase the understanding and awareness of each
pemahaman dan kesadaran setiap karyawan mengenai employee regarding the importance of compliance with
pentingnya kepatuhan terhadap kebijakan tersebut. the policy. This effort is made to maintain integrity and
Upaya ini dilakukan untuk menjaga integritas serta trust in KB Bank, while ensuring that all parties involved
kepercayaan terhadap KB Bank, sekaligus memastikan comply with high ethical standards in business
bahwa seluruh pihak yang terlibat mematuhi standar practices.
etika yang tinggi dalam praktik bisnis.
Dalam hal gratifikasi yang berhubungan dengan In the case of gratification related to position and
jabatan dan bertentangan dengan kewajiban atau contrary to obligations or duties, all members of the
tugas, seluruh anggota Dewan Komisaris, Direksi, serta Board of Commissioners, Directors, and employees
karyawan diwajibkan untuk menolaknya. KB Bank juga are obliged to reject it. KB Bank also supervises the
mengawasi pelaksanaan Kebijakan Anti Penyuapan dan implementation of the Anti-Bribery and Corruption
Korupsi, termasuk memastikan kepatuhan terhadap Policy, including ensuring compliance with the code
kode etik serta Pedoman Disiplin Karyawan. Setiap of ethics and Employee Disciplinary Guidelines. Any
pelanggaran terhadap kebijakan ini akan ditindak violation of this policy will be prosecuted in accordance
sesuai ketentuan yang berlaku. with applicable provisions.
Sebagai bagian dari upaya memperkuat kebijakan As part of efforts to strengthen this policy, KB Bank has
tersebut, KB Bank telah menerapkan berbagai implemented various supporting policies, including:
kebijakan pendukung, antara lain:
1. Kebijakan No. 004 Tahun 2023 Kebijakan Tentang 1. Policy No. 004 of 2023 Policy on the Code of
Kode Etik PT. Bank KB Bukopin Tbk tanggal 23 Conduct of PT. Bank KB Bukopin Tbk dated
Desember 2023; December 23, 2023;
2. Pedoman No. 095 Tahun 2024 tentang Pedoman 2. Guideline No. 095 of 2024 on Whistleblowing
Whistleblowing System (WBS) PT Bank KB Bukopin System (WBS) Guidelines of PT Bank KB Bukopin
Tbk tanggal 24 Juni 2024; serta Tbk dated June 24, 2024; and
3. Kebijakan No. 208 Tahun 2024 Tentang Kebijakan 3. Policy No. 208 of 2024 on the Anti-Fraud Strategy
Strategi Anti Fraud PT Bank KB Bukopin Tbk. Policy of PT Bank KB Bukopin Tbk. dated December
Tanggal 12 Desember 2024. 12, 2024.
Melalui kebijakan-kebijakan ini, KB Bank berkomitmen Through these policies, KB Bank is committed to
untuk menciptakan lingkungan kerja yang berintegritas creating a work environment with integrity and
dan transparan, serta terus berupaya mencegah segala transparency, and continues to strive to prevent all
bentuk penyimpangan dalam operasional bisnisnya. forms of irregularities in its business operations.
Laporan Tahunan 2025 Annual Report 625
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Transformation towards a Stronger Sustainable and Inclusive Growth
Transparansi Kondisi Keuangan dan
Non-Keuangan Perusahaan
Transparency of The Company’s Financial and Non-Financial Condition
KB Bank telah melaksanakan kewajiban transparansi dan KB Bank has implemented transparency obligations
mempublikasikan informasi terkait kondisi keuangan and published information related to financial and
serta non-keuangan sesuai dengan ketentuan yang non-financial conditions in accordance with applicable
berlaku. Penyampaian dan publikasi informasi tersebut regulations. The submission and publication of this
dilakukan melalui berbagai media, termasuk media information is carried out through various media,
cetak dan situs web Bank, sebagaimana dijelaskan including print media and the Bank’s website, as
berikut ini: explained below:
1. Laporan Keuangan Triwulan kepada regulator, 1. Quarterly Financial Statements to regulators,
yang juga dipublikasikan melalui media cetak dan which is also published through print media and
situs web Bank; the Bank’s website;
2. Laporan Tahunan KB Bank yang disusun dan 2. KB Bank’s Annual Report, which is prepared and
disajikan sesuai ketentuan dan disampaikan presented in accordance with the provisions and
kepada regulator, rating agency, lembaga submitted to regulators, rating agencies, banking
pengembangan perbankan, lembaga/institusi riset development institutions, research agencies/
dan majalah keuangan dan dipublikasikan melalui institutions and financial magazines and published
situs web Bank; through the Bank’s website;
3. Informasi Tata Kelola Perusahaan, yang di 3. Corporate Governance Information, including the
antaranya adalah Laporan Tahunan Tata Kelola Annual Report on Corporate Governance, Vision,
Perusahaan, Visi, Misi, Nilai Perusahaan, Komposisi Mission, Company Values, Composition and Profile
dan Profil Dewan Komisaris dan Direksi, serta of the Board of Commissioners and Board of
ketentuan internal terkait tata kelola mulai dari Directors, as well as internal provisions related to
Anggaran Dasar hingga Piagam Komite-Komite governance ranging from the Articles of Association
yang juga dipublikasikan melalui situs web Bank; to the Charters of the Committees which are also
published through the Bank’s website;
4. Informasi Produk dan Layanan Perusahaan, 4. Information on the Company’s Products and
termasuk jaringan kantor, dipublikasikan melalui Services, including office networks, is published
Laporan Tahunan dan situs web Bank, agar through the Annual Report and the Bank’s website,
nasabah, investor dan masyarakat luas dapat so that customers, investors and the wider
dengan mudah mengakses informasi atas produk community can easily access information on the
dan layanan Bank; Bank’s products and services;
5. Informasi Prosedur Penyampaian Pengaduan, 5. Information on Complaint Submission Procedures,
Kebijakan Keamanan Informasi dan Tips bagi Information Security Policies and Tips for
Nasabah dalam menggunakan layanan perbankan Customers in using banking services published
yang dipublikasikan melalui situs web Bank untuk through the Bank’s website for the implementation
pelaksanaan ketentuan perlindungan konsumen; of consumer protection provisions;
serta
6. Informasi lainnya yang bertujuan untuk mendukung 6. Other information aimed at supporting information
keterbukaan informasi, edukasi keuangan dan transparency, financial education and services to
layanan kepada masyarakat. the public.
626 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan Corporate Governance
Pembelian Kembali (Buyback) Saham dan
Obligasi KB Bank
Buyback of KB Bank Shares and Bonds
Tidak terdapat buyback saham maupun buyback There was no share buyback or bond buyback
obligasi sepanjang tahun 2025. throughout 2025.
Pemberian Dana untuk Kegiatan Sosial dan
Politik
Providing Funds for Social and Political Activities
KB Bank memiliki kebijakan internal yang secara tegas KB Bank has an internal policy that strictly prohibits the
melarang keterlibatan KB Bank, termasuk seluruh involvement of the KB Bank, including all employees,
karyawannya, dalam aktivitas politik. Larangan in political activities. This prohibition includes the
ini mencakup pemberian dana untuk kepentingan provision of funds for political interests. This policy
politik. Kebijakan tersebut diterapkan untuk menjaga is implemented to maintain the independence and
independensi dan profesionalisme Bank serta professionalism of the Bank and its employees, so that
karyawannya, sehingga Bank dapat tetap fokus the Bank can remain focused on its business without
pada bisnisnya tanpa terpengaruh oleh kepentingan being influenced by political interests that have the
politik yang berpotensi mempengaruhi kinerja dan potential to affect its performance and integrity.
integritasnya.
Di sisi lain, KB Bank percaya bahwa kegiatan sosial On the other hand, KB Bank believes that social
memberikan dampak positif yang signifikan bagi activities have a significant positive impact on
masyarakat dalam jangka panjang. Oleh karena itu, society in the long term. Therefore, KB Bank actively
KB Bank secara aktif berpartisipasi dalam berbagai participates in various social programs as a form of
program sosial sebagai wujud tanggung jawab sosial corporate social responsibility. The implementation of
perusahaan. Pelaksanaan kegiatan sosial ini diatur these social activities is clearly regulated and reported
dengan jelas dan dilaporkan secara terperinci dalam in detail in the Corporate Social Responsibility section
bagian Tanggung Jawab Sosial Perusahaan yang of this Annual Report.
terdapat dalam Laporan Tahunan ini.
Laporan Tahunan 2025 Annual Report 627
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Transformation towards a Stronger Sustainable and Inclusive Growth
Penyediaan Dana Kepada Pihak Terkait
Provision of Funds to Related Parties
Kebijakan Policy
Sebagai Bank yang menjunjung prinsip kehati-hatian As a Bank that upholds the principle of prudence in
dalam pengelolaan usaha, Bank berpedoman kepada business management, the Bank refers to the Financial
Peraturan Otoritas Jasa Keuangan No. 32/POJK.03/2018 Services Authority Regulation No. 32/POJK.03/2018 on
tentang tentang Batas Maksimum Pemberian Kredit the Maximum Limit for Lending (BMPK) and the Provision
(BMPK) dan Penyediaan dana besar bagi Bank of Large Funds for Commercial Banks as amended
Umum sebagaimana telah diubah sesuai peraturan in accordance with the Financial Services Authority
Otoritas Jasa Keuangan No. 38/POJK.03/2019 tentang Regulation No. 38/POJK.03/2019 on Amendments
Perubahan atas peraturan Otoritas Jasa Keuangan No. to the Financial Services Authority Regulation No.
32/POJK.03/2018 tentang Batas Maksimum Pemberian 32/POJK.03/2018 on the Maximum Credit Limit and
Kredit dan Penyediaan dana besar bagi Bank Umum. Provision of Large Funds for Commercial Banks. The
Penyediaan dana kepada Pihak Terkait harus disetujui provision of funds to Related Parties must be approved
oleh Dewan Komisaris dan tata cara proses persetujuan by the Board of Commissioners and the procedures
dan pelaksanaannya diatur pada Surat Edaran Direksi for the approval process and its implementation
No. SE/106/DIR/V/2019 tentang Addendum 1 Kebijakan are regulated in the Board of Directors’ Circular No.
dan Prosedur BMPK. SE/106/DIR/V/2019 on Addendum 1 of BMPK Policies
and Procedures.
Penyediaan dana kepada pihak terkait (related party) The provision of funds to related parties and the
dan penyediaan dana besar (large exposure), di provision of large exposure, throughout 2025 are
sepanjang tahun 2025 disampaikan pada tabel berikut: presented in the following table:
2025 2024
Provision of Fund for Related Party (Rp miliar) (Rp miliar) Nature of Relationship
(IDR billion) (IDR billion)
Kredit yang diberikan dan pembiayaan/piutang 472 40 Dikendalikan/di bawah pengaruh signifikan salah satu
syariah-bruto Pemegang Saham Utama
Credit provided and financing/sharia Controlled/under significant influence of one of the
receivables-gross Major Shareholders
Direksi, Dewan Komisaris, Dewan Pengawas 30 24 Manajemen dan Karyawan kunci
Syariah dan Pejabat Eksekutif Management and Key Employees
Board of Directors, Board of Commissioners,
Sharia Supervisory Board and Executive Officers
Lainnya - - Dikendalikan/di bawah pengaruh signifikan salah satu
Others Pemegang Saham Utama, dan/atau Manajemen dan
Karyawan kunci
Controlled/under significant influence of one of the
Major Shareholders, and/or the Management and key
Employees
628 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan Corporate Governance
Perlindungan Nasabah, Anti Fraud Dan
Whistleblowing System
Customer Protection, Anti-Fraud and Whistleblowing System
Kebijakan Perlindungan Nasabah Customer Protection Policy
KB Bank meningkatkan layanan bagi nasabah dengan KB Bank improves services to customers by
menerapkan kebijakan penanganan pengaduan implementing an integrated, online and reliable
yang terintegrasi, berbasis online, dan andal. Setiap customer complaint handling policy. Every complaint
pengaduan ditangani dengan cepat guna memastikan is resolved quickly to protect customers’ rights. If a
perlindungan hak-hak nasabah. Jika penyelesaian tidak settlement cannot be reached, customers can choose
tercapai, nasabah memiliki opsi untuk menyelesaikan out-of-court settlement through LAPSPI, in accordance
sengketa di luar pengadilan melalui LAPSPI, sesuai with OJK regulation No. 22 of 2023.
dengan peraturan OJK No. 22 Tahun 2023.
Perlindungan Hak Kreditur Protection of Creditor Rights
KB Bank menerapkan kebijakan keterbukaan informasi KB Bank implements an honest and transparent
yang jujur dan transparan guna melindungi hak-hak information disclosure policy to protect creditors’ rights.
kreditur. Setiap kreditur diperlakukan secara adil tanpa Every creditor is treated fairly without discrimination.
adanya diskriminasi. Melalui keterbukaan informasi, With information disclosure, creditors and business
kreditur dan mitra usaha berhak memperoleh informasi partners have the right to obtain relevant information
yang relevan sesuai dengan kebutuhan mereka. Hak- according to their needs. Creditors’ rights are regulated
hak kreditur ditetapkan dalam perjanjian yang telah in the agreed agreement, and the Bank is obliged to
disepakati, sementara Bank memiliki kewajiban untuk fulfill its obligations on time, and strive to prevent
memenuhinya secara tepat waktu. Selain itu, Bank negligence or omissions that could be detrimental to
berupaya mencegah keterlambatan atau kelalaian yang bothparties.
berpotensi merugikan kedua belah pihak.
Kebijakan Conflict Management
(Termasuk Insider Trading)
Conflict Management Policy (Including Insider Trading)
Dalam rangka menerapkan prinsip Tata Kelola To implement the principles of Good Corporate
Perusahaan yang Baik (Good Corporate Governance), Governance, KB Bank has internal policies and
KB Bank memiliki kebijakan dan pedoman internal yang guidelines governing the management of conflicts of
mengatur pengelolaan benturan kepentingan (conflict interest and the prevention of insider trading practices
of interest) serta pencegahan praktik insider trading as part of its commitment to maintaining integrity and
sebagai bagian dari komitmen menjaga integritas dan stakeholder trust.
kepercayaan pemangku kepentingan.
Kebijakan tersebut antara lain dituangkan dalam Surat These policies are outlined in Board of Directors’
Keputusan Direksi No. 0056 Tahun 2022 tentang Decision Letter No. 0056 of 2022 on concerning the
Kebijakan Kepemilikan Saham Direksi, Dewan Komisaris, Share Ownership Policy for the Board of Directors,
dan Karyawan KB Bank. Kebijakan ini mengatur Board of Commissioners, and Employees of KB Bank.
kepemilikan dan transaksi saham oleh Direksi, Dewan This policy governs share ownership and transactions
Komisaris, serta Karyawan guna memastikan bahwa by the Board of Directors, Board of Commissioners,
Laporan Tahunan 2025 Annual Report 629
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Transformation towards a Stronger Sustainable and Inclusive Growth
setiap transaksi dilakukan secara transparan, wajar, and Employees to ensure that each transaction is
dan tidak memanfaatkan informasi material yang belum conducted transparently, fairly, and does not utilize
tersedia untuk publik. material information not yet available to the public.
Sebagai langkah mitigasi risiko penyalahgunaan To mitigate the risk of misuse of insider information,
informasi orang dalam, KB Bank menerapkan blackout the KB Bank implements a blackout period, a period
period, yaitu periode larangan transaksi saham dalam of prohibition on share transactions for a specified
jangka waktu tertentu, khususnya menjelang publikasi period, particularly prior to the publication of financial
laporan keuangan. statements.
Dalam aspek pengelolaan benturan kepentingan, setiap In terms of conflict of interest management, all members
anggota Direksi, Dewan Komisaris, dan Karyawan wajib of the Board of Directors, Board of Commissioners, and
mengungkapkan potensi benturan kepentingan yang Employees are required to disclose potential conflicts
dapat memengaruhi independensi dan objektivitas of interest that could affect their independence and
dalam pengambilan keputusan. Setiap transaksi yang objectivity in decision-making. Every transaction with
berpotensi mengandung benturan kepentingan wajib the potential for a conflict of interest must undergo a
melalui mekanisme kajian dan persetujuan sesuai review and approval mechanism in accordance with
ketentuan internal dan regulasi yang berlaku. internal provisions and applicable regulations.
KB Bank juga menyediakan mekanisme pelaporan The KB Bank also provides a whistleblowing system
pelanggaran (whistleblowing system) yang that allows for independent and confidential reporting.
memungkinkan penyampaian laporan secara Any suspected violations of the conflict management
independen dan rahasia. Setiap dugaan pelanggaran policy or insider trading will be followed up through an
atas kebijakan conflict management maupun insider investigative process in accordance with applicable
trading akan ditindaklanjuti melalui proses investigasi internal procedures.
sesuai prosedur internal yang berlaku.
Selain pengaturan internal, KB Bank senantiasa In addition to internal regulations, KB Bank consistently
memastikan kepatuhan terhadap seluruh ketentuan ensures compliance with all regulations of regulators
regulator dan otoritas pasar modal, termasuk Bank and capital market authorities, including Bank Indonesia,
Indonesia, Otoritas Jasa Keuangan, dan Bursa Efek the Financial Services Authority, and Indonesia Stock
Indonesia, khususnya terkait keterbukaan informasi Exchange, particularly regarding information disclosure
dan larangan penyalahgunaan informasi orang dalam. and the prohibition on the misuse of insider information.
Penerapan Strategi Anti Fraud
Implementation Of Anti-Fraud Strategy
KB Bank menerapkan Kebijakan Strategi Anti-Fraud KB Bank implements the Anti-Fraud Strategy
sebagai wujud komitmen dalam mengendalikan Implementation Guidelines as a commitment to
fraud melalui sistem pengendalian yang efektif dan controlling fraud through an effective and sustainable
berkelanjutan. Untuk memastikan implementasi yang control system. This strategy requires adequate
optimal, strategi ini didukung oleh alokasi sumber resource allocation for effective implementation. The
daya yang memadai. Tujuan utama kebijakan ini adalah main objective is to prevent risk deviations, especially
mencegah risiko penyimpangan, khususnya fraud, the risk of fraud which can harm customers and the
yang dapat merugikan nasabah dan Bank. Selain Bank, as well as increasing the effectiveness of Good
itu, kebijakan ini juga berperan dalam meningkatkan Corporate Governance.
efektivitas Tata Kelola Perusahaan yang Baik.
630 Laporan Tahunan 2025 Annual Report
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Page 631
Tata Kelola Perusahaan Corporate Governance
Berdasarkan Surat Keputusan Direksi No. 044 Tahun Based on the Board of Directors’ Decision Letter No.
2025 tentang Struktur Organisasi PT Bank KB Indonesia 044 of 2025 on the Organizational Structure of PT.
Tbk tanggal 21 November 2025, Anti Fraud & Special Bank KB Indonesia Tbk dated November 21, 2025,
Investigation mengalami perkembangan struktur Anti Fraud & Special Investigation has developed its
organisasi menjadi Anti Fraud Management Division. organizational structure to be Fraud Management
Division.
Selain berfokus pada pencegahan, kebijakan ini The guidelines aim not only at prevention, but also
mencakup aspek pendeteksian, investigasi, serta detection, investigation, and system improvement
perbaikan sistem sebagai bagian dari pengendalian as an integral part of fraud control. This policy is
fraud yang terintegrasi. Ketentuan terkait strategi ini regulated in Policy No. 208 of 2024. The hope is
telah diatur dalam Kebijakan No. 208 Tahun 2024. that the implementation of the Anti-Fraud Strategy
Diharapkan, penerapan Kebijakan Strategi Anti- Implementation Guidelines will improve the Bank’s
Fraud dapat memperkuat pengendalian internal Bank, Internal control, which in turn will improve the business
sehingga meningkatkan kinerja bisnis dan operasional and operational performance of KB Bank and provide
KB Bank serta memberikan nilai tambah bagi seluruh added value for all stakeholders.
pemangku kepentingan.
Pencegahan Prevention
Dalam mencegah terjadinya fraud, Pilar Pencegahan Implementing prevention functions can reduce the
difokuskan pada penerapan berbagai langkah strategis potential for fraud. The devices used in implementing
dan preventif, antara lain: prevention are as follows:
Anti fraud Awareness Anti fraud Awareness
Anti fraud Awareness adalah upaya KB Bank untuk Anti Fraud Awareness is KB Bank effort to raise
menumbuhkan kesadaran mengenai pentingnya awareness regarding the importance of preventing
pencegahan Fraud bagi seluruh jajaran organisasi fraud for all levels of the organization and all related
dan berbagi pihak yang berhubungan dengan melalui parties through all related internal control functions,
seluruh fungsi pengendalian internal yang terkait continuously disseminating anti-fraud awareness and
secara berkesinambungan melakukan sosialisasi culture in various ways, as follows:
kepedulian dan budaya anti Fraud dengan berbagai
cara, yaitu:
1. Penyusunan dan Sosialisasi Anti Fraud Statement 1. Preparation and Dissemination of Anti-Fraud
Statements
Salah satu upaya edukasi KB Bank yang ditujukan One of KB Bank’s educational efforts aimed at all
kepada seluruh karyawan untuk memberikan employees is to provide direction in internalizing
arahan dalam internalisasi budaya anti Fraud dan an anti-fraud culture and to be able to increase
agar dapat meningkatkan kewaspadaan maupun vigilance and increase awareness of the potential
meningkatkan kesadaran atas potensi risiko Fraud risk of fraud in every Bank activity as well as KB
pada setiap aktivitas kegiatan Bank serta kebijakan Bank’s policy and commitment to not tolerate acts
dan komitmen KB Bank untuk tidak memberikan of fraud (zero tolerance).
toleransi pada tindakan Fraud (zero tolerance).
2. Program Employee Awareness; 2. Employee Awareness Program;
Program ini dilaksanakan dalam bentuk sosialisasi This program is implemented in the form of
dan publikasi/kampanye pencegahan Fraud secara dissemination and publication/sustainable internal
internal yang berkelanjutan melalui media yang fraud prevention campaign through media in the
ada di Bank, misalnya: Bank, for example:
a. Menjalankan aktivitas pelatihan, baik secara a. Carrying out training activities, both offline
offline (tatap muka), online maupun melalui (face to face), online and via E-Learning related
E-Learning terkait materi Anti Fraud Awareness to Anti-Fraud Awareness material which is
yang diselenggarakan bekerjasama dengan held in collaboration with Human Capital and/
Human Capital dan /atau dengan unit kerja or with related work units;
terkait;
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b. Pengenalan budaya perusahaan dan kode etik b. Introduction to company culture and Code of
melalui E-Learning Induction; Conduct through E-Learning Induction;
c. Kampanye Anti Fraud Awareness melalui c. Anti-Fraud Awareness Campaign through
media komunikasi perusahaan (e-mail, poster, company communication media (e-mail,
brosur atau media elektronik) yang berisikan posters, brochures or electronic media)
pesan tentang anti Fraud; serta containing anti-fraud messages; and
d. Publikasi atas kejadian Fraud beserta sanksi d. Publication of the Fraud incidents along with
yang diberikan kepada pelaku Fraud. the sanctions given to fraud perpetrators.
3. Customer Awareness. 3. Customer Awareness.
Program ini bertujuan untuk meningkatkan This program aims to increase awareness and
kepedulian dan kewaspadaan nasabah, deposan, awareness of customers, depositors, as well as
serta vendor dan stakeholder lainnya, terhadap vendors and other stakeholders, regarding the
kemungkinan terjadinya Fraud serta untuk possibility of fraud and to support the Bank’s
mendukung upaya Bank dalam rangka menegakkan efforts to uphold an anti-fraud culture. This
budaya anti Fraud. Program ini diselenggarakan program is organized in the form of making and
dalam bentuk pembuatan dan penyebarluasan distributing anti-fraud posters/brochures, written
poster/brosur anti Fraud, penjelasan tertulis, explanations, electronic media, and the use of
media elektronik, dan penggunaan sarana lainnya. other means.
Komitmen Pencegahan Fraud Fraud Prevention Commitment
1. Setiap karyawan, Direksi, Komisaris, dan anggota 1. Every employee, Director, Commissioner and
komite yang dibentuk oleh Dewan Komisaris wajib member of the committee formed by the Board
memahami dan mematuhi Kode Etik dan Budaya of Commissioners is required to understand and
Perusahaan serta semua peraturan yang relevan comply with the Code of Ethics and Company
dengan pekerjaan yang bersangkutan; Culture as well as all regulations relevant to the
work in question.
2. Setiap karyawan wajib memahami dan mematuhi 2. Every employee is required to understand and
Peraturan Perusahaan/Perjanjian Kerja Bersama; comply with Company Regulations/Collaborative
Employment Agreements.
3. Setiap karyawan, Direksi, Komisaris, dan anggota 3. Every employee, Director, Commissioner, and
komite yang dibentuk oleh Dewan Komisaris wajib committee member formed by the Board of
melaksanakan tugas dan tanggung jawabnya Commissioners is obliged to carry out their duties
sesuai dengan pedoman kerja yang sudah and responsibilities in accordance with the work
ditentukan; guidelines that have been determined.
4. Mewujudkan lingkungan kerja yang kondusif 4. Creating a conducive work environment based on
berdasarkan moralitas, integritas, dan loyalitas morality, integrity, and loyalty to the company.
terhadap perusahaan;
5. Menyediakan sarana/media untuk menyampaikan 5. Providing facilities/media to convey suggestions
saran perbaikan terkait pencegahan Fraud; serta for improvements related to fraud prevention.
6. Membangun komunikasi aktif antara manajemen 6. Establishing active communication between
dan fungsi audit internal, kepatuhan, manajemen management and internal audit, compliance, risk
risiko, serta pengendalian internal terkait dalam management and related internal control functions
upaya pencegahan Fraud. in Fraud prevention efforts.
Kegiatan Pengendalian Control Activities
Mekanisme pengendalian fraud diterapkan pada Fraud control mechanism is implemented at all
semua tingkatan fungsional sesuai struktur organisasi functional levels according to KB Bank’s organizational
KB Bank yang sekurang-kurangnya meliputi: structure, which at least include:
1. Kaji Ulang Direksi dan Dewan Komisaris 1. Review of the Board of Directors and Board of
Commissioners
Direksi dan Dewan Komisaris secara berkala The Board of Directors and Board of Commissioners
mengkaji ulang realisasi rencana kerja dan periodically review the realization of work plans
anggaran guna mendeteksi permasalahan seperti and budgets to detect problems such as control
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kelemahan pengendalian, kesalahan penyajian weaknesses, misrepresentation of financial statements,
laporan keuangan, dan lain-lain. and others.
2. Kaji Ulang Operasional 2. Operational Review
a. Kaji ulang dilaksanakan oleh fungsi audit a. Reviews are carried out by the internal audit
internal secara berkala; serta function periodically; and
b. Mekanisme kaji ulang operasional diatur dalam b. The operational review mechanism is regulated
pedoman tersendiri. in separate guidelines.
3. Pengendalian Sistem Informasi 3. Information Systems Control
a. Pengendalian umum meliputi pengendalian a. General control includes control over data
terhadap operasional pusat data, sistem center operations, software procurement and
pengadaan dan pemeliharaan software, maintenance systems, access security, and
pengamanan akses, serta pengembangan development and maintenance of existing
dan pemeliharaan sistem aplikasi yang ada. application systems. This general control
Pengendalian umum ini diterapkan terhadap is applied to mainframes, servers, and user
mainframe, server, dan user workstation, workstations, as well as internal-external
serta jaringan internal-eksternal; serta network; and
b. Pengendalian aplikasi diterapkan terhadap b. Application control is applied to programs
program yang digunakan KB Bank dalam used by KB Bank in processing transactions
mengolah transaksi adalah benar, akurat, that are correct, accurate, and have been
dan telah diotorisasi secara benar. Selain itu, properly authorized. In addition, application
pengendalian aplikasi harus dapat memastikan control must be able to ensure the availability
tersedianya audit trail sehingga proses audit of an audit trail so that the audit process can
dapat berjalan dengan efektif dan untuk run effectively and to check the accuracy of
mengecek kebenaran proses audit dimaksud. the audit process in question.
4. Pengendalian Aset (Fisik); 4. Asset Control (Physical);
a. Pengendalian asset dilaksanakan untuk a. Asset control is implemented to ensure the
menjamin terselenggaranya pengaman fisik implementation of physical security for KB
terhadap asset KB Bank. Bank assets .
b. Kegiatan ini meliputi pengamanan asset, b. This activity includes securing assets, records,
catatan, dan akses terbatas terhadap program and limited access to computer programs and
komputer dan file data, serta membandingkan data files, as well as comparing the value of KB
nilai aktiva dan pasiva KB Bank dengan nilai yang Bank assets and liabilities with the value listed
tercantum pada catatan pengendali, khususnya in the control records, especially checking
pengecekan nilai aktiva secara berkala. asset values periodically.
5. Dokumentasi. 5. Documentation.
a. Seluruh ketentuan, kebijakan dan prosedur a. All provisions, policies and procedures are
didokumentasikan secara memadai; serta adequately documented; and
b. Dokumen dikaji ulang dan diperbaharui secara b. Documents are reviewed and updated
berkala guna menggambarkan kegiatan periodically to describe KB Bank’s actual
Operasional KB Bank secara aktual dan operational activities of and are informed to
diinformasikan kepada Karyawan, Direksi, dan the Employees, Directors, and Commissioners
Komisaris serta anggota komite yang dibentuk as well as members of the committee formed
Dewan Komisaris. by the Board of Commissioners.
Pemisahan Fungsi untuk Menghindari Separation of Functions to Avoid
Benturan Kepentingan Conflicts of Interest
Penerapan prinsip pemisahan fungsi (four eyes The application of the principle of separation of
principle) bertujuan agar setiap orang dalam functions (four eyes principle) aims to ensure that
jabatan tidak memiliki peluang untuk melakukan dan everyone in the position does not have the opportunity
menyembunyikan kesalahan atau penyimpangan dalam to make and hide mistakes or irregularities in the
pelaksanaan tugasnya pada seluruh jenjang organisasi implementation of their duties at all levels of the
dan seluruh Langkah kegiatan Operasional. organization and all steps of Operational activities.
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Menghindari pemberian wewenang dan tanggung Avoiding granting authority and responsibility that
jawab yang dapat menimbulkan berbagai benturan can cause various conflicts of interest. The steps of
kepentingan (conflict of interest). Langkah-langkah separation of functions include:
pemisahan fungsi antara lain:
1. Menetapkan fungsi atau tugas tertentu yang 1. Determining certain functions or tasks that must
harus dipisahkan atau dialokasikan kepada be separated or allocated to several people and/or
beberapa orang dan atau pemisahan fungsi separation of administrative and storage functions
pengadministrasian dan penyimpanan barang in order to reduce the risk of manipulation of
dalam rangka mengurangi risiko terjadinya financial/wealth data or misuse of KB Bank assets.
manipulasi data keuangan/kekayaan atau
penyalahgunaan aset KB Bank.
2. Pemisahan fungsi tidak terbatas pada kegiatan 2. The separation of functions is not limited to front
front office dan back office, tetapi juga dalam office and back office activities, but also in the
rangka pengendalian terhadap: context of control of:
a. Persetujuan atas pembelian dan atau penjualan a. Approval of the purchase and/or sale of a
suatu barang atau jasa; good or service;
b. Persetujuan atas pengeluaran dana dan b. Approval of the disbursement of funds and the
realisasi pengeluaran; realization of expenses;
c. Rekening nasabah dan rekening pemilik Bank; c. Customer accounts and Bank owner accounts;
d. Transaksi dalam pembukuan Bank; d. Transactions in the Bank’s books;
e. Pemberian informasi kepada nasabah Bank; e. Providing information to the Bank’s customers;
f. Penilaian terhadap kecukupan dokumentasi f. Assessment of the adequacy of credit
perkreditan dan pemantauan debitur setelah documentation and monitoring of debtors
pencairan kredit; after credit disbursement;
g. Kegiatan usaha lainnya yang dapat g. Other business activities that may cause
menimbulkan benturan kepentingan yang significant conflicts of interest; and
signifikan; serta
h. Independensi Fungsi Kepatuhan, Manajemen h. Independence of the Compliance, Risk
Risiko dan Audit Internal KB Bank. Management and Internal Audit Functions of
KB Bank.
Ketentuan mengenai rotasi, mutasi, dan cuti diterapkan Provisions regarding rotation, transfer, and leave are
dalam rangka sistem pengendalian internal termasuk applied in the framework of an internal control system,
di dalamnya untuk mencegah dan mendeteksi Fraud. including to prevent and detect Fraud. For provisions
Untuk ketentuan mengenai mutasi, rotasi dan cuti regarding transfer, rotation and leave are regulated in
diatur dalam ketentuan tersendiri separate provisions.
Sistem Akuntansi, Informasi, dan Accounting, Information, and
Komunikasi Communication Systems
1. Sistem akuntansi, informasi, dan komunikasi yang 1. An adequate accounting, information, and
memadai bertujuan untuk meminimalisir terjadinya communication system aims to minimize the
fraud. occurrence of fraud.
2. Sistem akuntansi meliputi metode dan catatan 2. The accounting system includes methods and
dalam rangka mengidentifikasi mengelompokkan, records in order to identify, group, analyze, classify,
menganalisa, mengklasifikasi mencatat/ record/book, and report Bank transactions.
membukukan, dan melaporkan transaksi Bank.
3. Sistem Informasi Bank menghasilkan laporan 3. The Bank’s Information System produces reports
mengenai kegiatan usaha, kondisi keuangan, on business activities, financial conditions,
penerapan manajemen risiko dan pemenuhan the implementation of risk management and
ketentuan yang mendukung pelaksanaan tugas the fulfillment of provisions that support the
Dewan Komisaris dan Direksi. implementation of the duties of the Board of
Commissioners and the Board of Directors.
4. Hal-hal ini yang menjadi perhatian dalam 4. These things are of concern in implementing
menerapkan pengendalian Fraud terkait Fraud control related to the implementation of
penyelenggaraan sistem dan teknologi informasi: information systems and technology:
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a. Ketersediaan pencatatan yang akurat dan a. The availability of accurate and up-to-date
terkini dari setiap transaksi dan kekayaan KB records of every transaction and asset of KB
Bank; Bank;
b. Ketersediaan bukti dan dokumen yang b. Availability of sufficient evidence and
memadai dalam rangka mendukung proses documents in order to support the audit trail
jejak audit (audit trail); process;
c. Pelaksanaan pengendalian terhadap sistem c. Implementation of control of computer
komputer dan pengamanannya (general systems and their security (general control)
control) maupun pengendalian terhadap as well as control of software applications
aplikasi software dan prosedur manual lainnya and other manual procedures (application
(application controls); controls);
d. Relevansi akurasi, ketepatan waktu, ketersediaan d. Relevance, accuracy, timeliness, availability of
akses bagi pihak yang berkepentingan serta access for interested parties and consistency
konsistensi format penyajian; serta of presentation format; and
e. Prosedur dan jadwal retensi pencatatan e. Procedures and retention schedules for
transaksi. recording transactions.
5. Ketersediaan saluran komunikasi yang efektif 5. The availability of effective communication
antara supervisi dengan subordinate begitu pula channels between supervision and subordinates
sebaliknya, maupun lintas satuan kerja bertujuan and vice versa, as well as across work units aims to
agar seluruh pejabat/karyawan memahami dan ensure that all officials/employees understand and
mematuhi kebijakan dan prosedur yang berlaku comply with applicable policies and procedures,
termasuk kebijakan dalam rangka pencegahan including policies in the context of fraud prevention.
Fraud.
Know Your Employee (KYE) Know Your Employee (KYE)
1. Seluruh elemen organisasi KB Bank menerapkan 1. All elements of KB Bank’s organization apply the
prinsip “Know Your Employee”, yaitu setiap principle of “Know Your Employee”, namely that
supervisi harus mengenali secara utuh setiap each supervision must fully recognize each of its
bawahannya; subordinates;
2. Recruitment karyawan dilakukan dengan sistem 2. Employee recruitment is carried out with an
dan prosedur recruitment yang efektif (pre effective recruitment system and procedure
recruitment screening), yang dapat memberikan (pre-recruitment screening), which can provide a
gambaran mengenai rekam jejak calon pegawai complete and accurate picture of the track record
secara lengkap dan akurat; of prospective employees;
3. Melakukan kontrol pasca recruitment termasuk 3. Conducting post-recruitment controls including
sistem rotasi, mutasi, cuti wajib, promosi dengan rotation system, transfer, mandatory leave,
mempertimbangkan rekam jejak karyawan; promotion taking into account the track record of
employees;
4. Metode pre employment screening disesuaikan 4. The pre-employment screening method is
dengan kebutuhan dan kompleksitas kegiatan adjusted to the needs and complexity of KB Bank’s
usaha KB Bank dengan menggunakan sistem business activities by using a selection system
seleksi yang dilengkapi kualifikasi yang tepat equipped with appropriate qualifications that take
dengan mempertimbangkan risiko, serta into account risks, and is determined objectively
ditetapkan secara objektif dan transparan. Sistem and transparently. The system must cover the
tersebut harus menjangkau pelaksanaan promosi implementation of promotions and transfers,
maupun mutasi, termasuk penempatan pada posisi including placement in positions with special skills;
yang memiliki keahlian khusus;
5. Supervisi wajib mengenali karyawannya antara 5. Supervision is obliged to recognize its employees,
lain karakter, integritas, relasi, perilaku, gaya including character, integrity, relationships,
hidup, permasalahan yang sedang dihadapi dan behavior, lifestyle, problems that are being faced
penempatan pada posisi yang sesuai dengan and placement in positions that are in accordance
keinginan serta kemampuan; with their desires and abilities;
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6. Supervisi secara berkala melakukan coaching 6. Supervision periodically conducts coaching
dan konseling terhadap subordinatenya dengan and counseling to subordinates with the aim of
tujuan untuk mengetahui dan memecahkan knowing and solving problems that occur so that
permasalahan yang terjadi sehingga pada akhirnya in the end they can create a healthy and conducive
dapat menciptakan lingkungan kerja yang sehat work environment and high work motivation;
dan kondusif serta motivasi kerja yang tinggi;
7. Dokumentasi dan pengkinian data karyawan, 7. Documentation and updating of employee data,
termasuk membuat database yang berisi negative including creating a database containing negative
list karyawan terkait kasus Fraud; serta employee lists related to Fraud cases; and
8. Ketentuan dan mekanisme Know Your Employee 8. The terms and mechanisms of Know Your Employee
diatur dalam ketentuan tersendiri. are regulated in separate terms.
Identifikasi Kerawanan Vulnerability Identification
Identifikasi kerawanan bertujuan untuk mengidentifikasi, Vulnerability identification aims to identify, analyze,
menganalisis, dan menilai risiko terjadinya fraud and assess the risk of fraud inherent in any activity
yang melekat pada setiap aktivitas yang berpotensi that has the potential to harm KB Bank in the following
merugikan KB Bank dengan cara Sebagai berikut: ways:
1. Identifikasi kerawanan melalui kajian Risiko 1. Identification of vulnerabilities through the
Operasional dan Fraud meliputi proses identifikasi, Operational Risk and Fraud study includes the
analisis dan menilai potensi risiko pada setiap process of identifying, analyzing and assessing
aktivitas/produk Bank serta memberikan potential risks in each Bank activity/product and
rekomendasi cara mitigasinya; providing recommendations on how to mitigate it;
2. Identifikasi dilakukan melalui kajian terhadap 2. Identification is carried out through a review of
dokumen Produk program dan layanan atau media product documents, programs and other formal
formal lainnya yang setingkat. Dalam hal informasi media or media at the same level. In the event that
yang belum mencukupi untuk memberikan there is insufficient information to provide a study,
kajian, maka Anti Fraud & Special Investigation the Anti Fraud & Special Investigation Department
Department dapat meminta dokumen pendukung may request other supporting documents or
lainnya atau penjelasan melalui diskusi/rapat; serta explanations through discussions/meetings; and
3. Ketentuan tentang Identifikasi Kerawanan diatur 3. The provisions on Vulnerability Identification are
dalam ketentuan tersendiri. regulated in separate provisions.
Deteksi Detection
Pilar Deteksi memuat langkah untuk mengidentifikasi The Detection Pillar contains steps to identify and find
dan menemukan Fraud dalam kegiatan usaha Bank Fraud in the Bank’s business activities which include:
yang meliputi:
1. Whistleblowing System (WBS) 1. Whistleblowing System (WBS)
a. Sebagai sarana bagi seluruh stakeholders a. As a means for all stakeholders to report
untuk melaporkan tindakan pelanggaran kode violations of the Code of Conduct, employee
etik, pedoman disiplin karyawan, dan benturan discipline guidelines, and conflicts of interest
kepentingan yang dilakukan baik oleh pegawai committed by both employees and the Board
maupun Direksi KB Bank. of Directors of KB Bank.
b. Saluran Whistleblowing System (WBS) terdiri b. The Whistleblowing System (WBS) channel
dari; Email, Whatsapp, SMS, Surat, Tatap Muka consists of; Email, Whatsapp, SMS, Letter,
& E-Form Website. Face-to-Face & E-Form Website.
c. Bank memberikan jaminan atas kerahasiaan c. The Bank provides guarantees for the
identitas pelapor dan isi laporan yang confidentiality of the identity of the reporter
disampaikan. and the content of the report submitted.
d. Kebijakan dan mekanisme pelaksanaan d. The policy and mechanism for the
Whistleblowing System (WBS) diatur dalam implementation of the Whistleblowing System
ketentuan tersendiri. (WBS) are regulated in separate provisions.
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2. Surprise Audit 2. Surprise Audit
a. Surprise audit merupakan kegiatan audit a. Surprise audit is an audit activity that is carried
yang dilakukan secara mendadak pada unit out suddenly on certain business units that are
bisnis tertentu yang berisiko tinggi atau rawan at high risk or prone to fraud.
terjadinya Fraud.
b. Surprise audit dapat dilaksanakan oleh Satuan b. Surprise audits can be carried out by the
Kerja Audit Internal (SKAI). Internal Audit Work Unit (SKAI).
3. Surveillance System 3. Surveillance System
a. Surveillance System bertujuan memantau dan a. The Surveillance System aims to monitor and
menguji efektivitas kebijakan anti Fraud. test the effectiveness of anti-fraud policies.
b. Pelaksanaan Surveillance System dapat b. The implementation of the Surveillance
dilakukan oleh pihak independen dan/atau System can be carried out by independent
pihak internal KB Bank tanpa diketahui atau parties and/or internal parties of KB Bank KB
disadari oleh pihak yang diuji atau diperiksa. without the knowledge or awareness of the
parties being tested or examined.
c. Dilakukan dalam situasi dan kondisi dimana c. It is carried out in situations and conditions
tujuan pengujian dan pemeriksaan hanya dapat where the purpose of testing and examination
dicapai jika pemeriksa/penguji mengetahui can only be achieved if the examiner/examiner
secara langsung/mendapatkan gambaran/ knows firsthand/obtains the actual and what
informasi yang sebenarnya dan apa adanya information is about the subject and/or object
mengenai subjek dan/atau objek audit. of the audit.
d. Adapun 3 (tiga) komponen/piranti utama d. The 3 (three) main components/testing
pengujian dalam kegiatan Surveillance System devices in Surveillance System activities are:
adalah:
i. Sistem Pengendalian Internal; i. internal control system;
ii. Manajemen Risiko; dan ii. Risk Management; and
iii. Kepatuhan. iii. Compliance.
4. Fraud Detection System 4. Fraud Detection System
Sistem yang digunakan oleh Bank untuk memonitor The system used by the Bank to monitor
transaksi, Akun, dan Jaringan yang terdapat di transactions, Accounts, and Networks contained in
sistem pembayaran Bank. Monitoring dilakukan the Bank’s payment system. Monitoring is carried
dalam rangka untuk mendeteksi suatu anomali out in order to detect a transaction anomaly, the
transaksi, channel yang dimonitor adalah Sebagai channels monitored are as follows:
berikut:
a. E-Channel; a. E-Channel;
b. Kartu Debit; dan b. Debit Card; and
c. ATM. c. ATM.
Investigasi, Pelaporan dan Sanksi Investigation, Reporting and
Sanctions
Pilar Investigasi, Pelaporan, dan Sanksi memuat The Investigation, Reporting, and Sanctions Pillar
langkah untuk penyelidikan atau investigasi, sistem contains steps for investigation or investigation,
pelaporan, dan pengenaan sanksi terhadap kejadian reporting system, and the imposition of sanctions
Fraud yang mencakup: against Fraud incidents which include:
Investigasi Investigation
Pelaksanaan investigasi dilakukan untuk mengumpulkan The investigation was carried out to collect evidence
bukti- bukti terkait dengan kejadian yang patut diduga related to incidents that should be suspected of
merupakan tindakan fraud. Investigasi bertujuan untuk being fraudulent acts. The investigation aims to reveal
mengungkapkan jumlah kerugian, tempat kejadian, the amount of losses, the place of occurrence, the
pelaku, modus, serta penyebab terjadinya fraud dalam perpetrators, the mode, and the cause of fraud in
rangka Penerapan Strategi Anti Fraud. the context of the implementation of the Anti-Fraud
Strategy.
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Transformation towards a Stronger Sustainable and Inclusive Growth
Pelaporan Hasil Investigasi Reporting of Investigation Results
Hasil investigasi akan dilaporkan kepada Direktur Utama The results of the investigation will be reported to
dan ditembuskan kepada Direktur Kepatuhan, Anti the President Director and forwarded to the Director
Fraud & Special Investigation Department, Komisaris of Compliance, Anti Fraud & Special Investigation
Utama, Ketua Komite Audit dan Direktur Terkait. Department, President Commissioner, Chairman of the
Audit Committee and Related Directors.
Pelaporan ke Pihak Otoritas Reporting to the Authorities
1. Laporan Terhadap Perubahan Strategi Anti Fraud 1. Report on Changes in Anti-Fraud Strategy
2. Dalam hal terdapat perubahan terhadap strategi 2. In the event that there are changes to the anti-
anti Fraud yang telah disampaikan kepada Otoritas Fraud strategy that have been submitted to the
Jasa Keuangan (OJK), Bank wajib menyampaikan Financial Services Authority (OJK), the Bank is
perubahan strategi anti Fraud paling lambat 7 required to submit changes to the anti-Fraud
(tujuh) hari kerja sejak perubahan dilakukan. strategy no later than 7 (seven) working days since
the change is made.
3. Bank melaporkan penerapan Strategi Anti Fraud 3. The Bank reports the implementation of the Anti-
setiap semester untuk posisi akhir bulan Juni dan Fraud Strategy every semester for positions at the
akhir bulan Desember, sesuai dengan format yang end of June and the end of December, in accordance
telah ditentukan oleh Otoritas Jasa Keuangan with the format that has been determined by the
(OJK). Financial Services Authority (OJK).
4. Bank menyampaikan Laporan Fraud yang 4. The Bank submits a Fraud Report that has a
berdampak signifikan kepada Otoritas Jasa significant impact to the Financial Services Authority
Keuangan (OJK) paling lambat 3 (tiga) hari kerja (OJK) no later than 3 (three) working days after the
setelah Bank mengetahui terjadinya Fraud yang Bank becomes aware of the occurrence of the Fraud
diputuskan dalam Komite Disiplin Karyawan. decided in the Employee Discipline Committee.
5. Adapun yang dimaksud dengan Fraud yang 5. The meaning of Fraud that has a significant impact
berdampak signifikan adalah sebagai berikut: is as follows:
a. Memiliki dampak kerugian aktual ≥ Rp1 miliar; a. Having an actual loss impact of ≥ IDR 1 billion;
b. Menjadi perhatian publik dalam media massa b. Becoming a public concern in the mass media
dengan skala nasional; serta on a national scale; and
c. Terdapat ≥ 5 (lima) kejadian serupa dengan c. There were ≥ 5 (five) similar incidents with a
total ≥ Rp1 miliar. total of ≥ IDR1 billion.
6. Pelaporan Hasil investigasi akan dilaporkan kepada 6. The investigation results will be reported to the
President Director dan ditembuskan kepada President Director and forwarded to the Board
Dewan Komisaris, Direktur Kepatuhan, Direktur of Commissioners, Compliance Director, relevant
terkait, dan SKAI dan/atau Anti Fraud & Special Directors, and SKAI and/or the Anti-Fraud & Special
Investigation Department. Investigation Department.
Sanksi Sanctions
KB Bank memiliki kebijakan pemberian sanksi kepada KB Bank has a policy of sanctioning perpetrators
pelaku yang terbukti melakukan Fraud yang bertujuan who are proven to have committed fraud which aims
untuk memberikan efek jera dan mengurangi kerugian to provide a deterrent effect and reduce the losses
yang ditimbulkan. caused.
Keputusan pemberian sanksi terhadap pelaku Fraud The decision to sanction the perpetrators of Fraud
akan diputuskan melalui Komite Disiplin Karyawan. will be decided through the Employee Discipline
Ketentuan terkait pemberian sanksi secara rinci diatur Committee. Provisions related to the provision of
dalam ketentuan Peraturan Disiplin Karyawan. sanctions are regulated in detail in the provisions of the
Employee Discipline Regulation.
638 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan Corporate Governance
Pemantauan, Evaluasi dan Tindak Lanjut Monitoring, Evaluation and Follow-up
Pilar Pemantauan, Evaluasi, dan Tindak Lanjut memuat The Monitoring, Evaluation, and Follow-up pillar
Langkah untuk melakukan pemantauan dan evaluasi contains steps to monitor and evaluate and follow up
serta menindaklanjuti Fraud, yang mencakup: on Fraud, which includes:
Pemantauan Monitoring
Pemantauan terhadap tindak lanjut yang dilakukan Monitoring of the follow-up on fraud incidents is
terhadap kejadian-kejadian fraud dilakukan oleh Anti carried out by the Anti Fraud & Special Investigation
Fraud & Special Investigation Department atas hasil Department on the results of the assessment
rekomendasi penilaian/pemeriksaan yang sudah recommendations/ examinations that have been
dilakukan oleh Tim Pemeriksa. carried out by the Inspection Team.
Evaluasi Evaluation
KB Bank memelihara data kejadian fraud (fraud KB Bank maintains fraud (fraud profiling) incident data
profiling) guna mendukung pelaksanaan evaluasi yang to support the implementation of evaluations which
mencakup data dan informasi mengenai jenis fraud, include data and information on the type of fraud, date
tanggal terjadinya fraud, unit kerja terjadinya fraud, of fraud, work unit of fraud, parties involved, position,
pihak yang terlibat, jabatan, kerugian dalam rupiah, losses in rupiah, actions of KB Bank, weaknesses/
tindakan KB Bank, kelemahan/penyebab terjadinya causes of fraud, follow-up/improvement, and
fraud, tindak lanjut/perbaikan, dan kronologis kejadian chronology of fraud incidents.
fraud.
Berdasarkan data kejadian Fraud dan hasil evaluasi Based on the data on fraud occurrence and evaluation
tersebut dapat diidentifikasi kelemahan dan penyebab results, weaknesses and causes of fraud can be
terjadinya Fraud serta ditentukan langkah penanganan identified and necessary handling and improvement
dan perbaikan yang diperlukan, termasuk memperkuat steps are determined, including strengthening the
sistem pengendalian intern. internal control system.
Adapun evaluasi juga dilakukan terhadap aktivitas pilar The evaluation is also carried out on the activities of
pencegahan, pilar deteksi, pilar investigasi, pelaporan the prevention pillar, detection pillar, investigation pillar,
dan sanksi, evaluasi atas ketiga pilar tersebut dilakukan reporting and sanctions, evaluation of the three pillars
melalui fraud overview setiap 6 bulan sekali untuk is carried out through fraud overview every 6 months
menilai efektifitas pelaksanaannya. Hasil dari fraud to assess the effectiveness of their implementation.
overview akan disampaikan kepada President Director The results of the fraud overview will be submitted to
untuk perbaikan pelaksanaan strategi anti Fraud. the President Director to improve the implementation
of the anti-fraud strategy.
Tindak Lanjut Follow-up
Untuk memperbaiki kelemahan-kelemahan dan In order to correct weaknesses and strengthen the
memperkuat sistem pengendalian intern sehingga internal control system so that it can prevent the
dapat mencegah terulangnya kembali fraud karena recurrence of fraud due to similar weaknesses, KB
kelemahan yang serupa maka KB Bank memiliki Bank has a follow-up mechanism based on the results
mekanisme tindak lanjut berdasarkan hasil evaluasi of the evaluation of fraud incidents.
atas kejadian fraud.
Laporan Tahunan 2025 Annual Report 639
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Transformation towards a Stronger Sustainable and Inclusive Growth
Pelanggaran (Fraud) Internal Internal Fraud
Data Pelanggaran Internal Fraud Melebihi Internal Fraud Violation Data Exceeds IDR 100
Rp100 Juta Million
Penyimpangan/kecurangan yang dilakukan oleh Irregularities/fraud committed by management,
pengurus, pegawai tetap, dan pegawai tidak tetap permanent employees, and non-permanent employees
(honorer dan outsourcing) terkait dengan proses kerja (honorary and outsourcing) related to the KB Bank’s
dan kegiatan operasional KB Bank yang berdampak work processes and operational activities that have an
terhadap timbulnya kerugian secara finansial maupun impact on the occurrence of financial losses or those
yang tidak menimbulkan kerugian finansial secara that do not cause direct financial losses, are reflected
langsung, tercermin dalam tabel berikut: in the following table:
Jumlah Kasus yang Dilakukan Oleh
Number of Cases Committed By
Internal Fraud dalam Periode 1 Pegawai Tidak Tetap
Pengurus Pegawai Tetap
Internal Fraud in Period 1 Non-Permanent
Management Permanent Employees
Employees
2025 2024 2025 2024 2025 2024
Jumlah Fraud - - 6 6 1 -
Number of Fraud
Telah Diselesaikan - - 2 5 1 -
Settled
Dalam Proses Penyelesaian di Internal Bank - - - - - -
In the Settlement Process at the Bank's Internal
Belum Diupayakan Penyelesaian - - - - - -
Not Settled
Telah Ditindaklanjuti melalui Proses Hukum - - 4 1 - -
Having Been Followed Up Through Legal Process
Sistem Pelaporan Pelanggaran
(Whistleblowing System)
Whistleblowing System
KB Bank berkomitmen untuk selalu menjaga integritas KB Bank is committed to always maintaining the integrity
dan kepercayaan yang diberikan oleh nasabah. Untuk and trust given by customers. For this purpose, the Bank
tujuan tersebut, Bank telah memiliki sarana dan sistem already has a means and system for submitting reports
penyampaian laporan apabila terjadi pelanggaran, in the event of a violation, namely the Whistleblowing
yaitu Whistleblowing System (WBS). Whistleblowing System (WBS). KB Bank’s whistleblowing system is a
system KB Bank merupakan media pelaporan untuk reporting medium to convey allegations or incidents
menyampaikan adanya dugaan atau kejadian yang related to acts of fraud, violations of laws, company
berhubungan dengan tindakan kecurangan (fraud), regulations, codes of conducts and conflicts of interest
pelanggaran hukum, peraturan perusahaan, kode etik committed by the Bank’s internal parties.
dan benturan kepentingan yang dilakukan oleh pihak
internal Bank.
Kebijakan terkait WBS telah diatur dalam Pedoman Policies related to WBS have been regulated in
No. 095 Tahun 2024 tentang Pedoman Whistleblowing Guideline No. 095 of 2024 on Whistleblowing System
System (WBS) yang menjadi panduan dalam menjaga tata (WBS) Guidelines which serve as a guide in maintaining
kelola perusahaan yang bertanggung jawab. Kebijakan responsible corporate governance. WBS policies are
WBS dirancang untuk memastikan pengelolaan laporan designed to ensure that the management of violation
pelanggaran berjalan secara efektif, mencakup seluruh reports runs effectively, covering all employees,
640 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan Corporate Governance
karyawan, Direksi, Komisaris, serta anggota komite Directors, Commissioners, and committee members
di bawah Dewan Komisaris. Implementasi sistem ini under the Board of Commissioners. The implementation
memperkuat budaya transparansi serta membangun of this system strengthens the culture of transparency
lingkungan kerja yang profesional dan beretika. and builds a professional and ethical work environment.
Pengelolaan Whistleblowing System Whistleblowing System Management
Mekanisme Mechanism
1. Mekanisme penyampaian pengaduan oleh 1. The mechanism for submitting complaints by the
Pelapor dapat melalui media WBS. Pengaduan Whistleblower can be through the WBS media.
yang dilaporkan oleh Pelapor harus dapat Complaints reported by the Whistleblower must
dipertanggungjawabkan, harus didasari dengan be accountable, must be based on the principle of
asas itikad, bukan untuk kepentingan pribadi atau good faith, not for personal interest or revenge and
balas dendam dan bukan merupakan fitnah. do not constitute defamation.
2. Anti Fraud & Special Investigation Department 2. The Anti Fraud & Special Investigation
menerima laporan pengaduan berkaitan dengan Department receives complaint reports related to
penyimpangan yang dilakukan oleh Karyawan, irregularities committed by Employees, Directors,
Direksi, Komisaris serta anggota komite yang Commissioners and members of committees
dibentuk oleh Dewan Komisaris. formed by the Board of Commissioners.
3. Proses pelaporan pengaduan Whistleblowing 3. The process of reporting complaints about KB
System KB Bank dapat dilakukan melalui cara Bank’s Whistleblowing System can be done in the
sebagai berikut: following ways:
a. Apabila laporan pengaduan berkaitan dengan a. If the complaint report relates to irregularities
penyimpangan yang dilakukan oleh seluruh committed by all employees of the Staff Level
karyawan Level Staff s.d Division Head atau up to Division Head or other positions under the
jabatan lainnya di bawah Direksi), Direksi, Board of Directors), Board of Directors, Board
Dewan Komisaris, dan Anggota Komite maka of Commissioners, and Committee Members,
laporan pengaduan akan disampaikan kepada the complaint report will be submitted to the
President Director; dan President Director; and
b. Apabila laporan pengaduan berkaitan dengan b. If the complaint report is related to irregularities
penyimpangan yang dilakukan oleh President committed by the President Director, the
Director, maka laporan pengaduan akan complaint report will be submitted to the
disampaikan kepada Komisaris Utama. President Commissioner.
4. Untuk mempercepat dan mempermudah proses 4. To speed up and simplify the complaint follow-up
tindak lanjut pengaduan, maka pelapor dapat process, the Whistleblower can report indications
melaporkan indikasi kecurangan/fraud melalui of fraud through the disclosure/complaint channels
saluran penyingkapan/pengaduan yang telah that have been available within 2x24 hours since
tersedia dalam waktu 2x24 jam sejak diketahuinya the indication of fraud.
indikasi kecurangan/fraud.
5. Memberikan informasi mengenai identitas diri 5. To provide information about the identity of the
pelapor untuk memudahkan komunikasi dengan whistleblower to facilitate communication with the
pelapor yang sekurang-kurangnya memuat whistleblower which at least contains information,
informasi antara lain: including:
a. Nama pelapor atau informasi anonim; serta a. Name of the whistleblower or anonymous
information; and
b. Nomor telepon dan alamat email yang dapat b. A phone number and email address that can
dihubungi. be contacted.
6. Penyampaian laporan dugaan pelanggaran yang 6. The submission of a report of alleged violations
dilakukan oleh pelapor harus memberikan informasi, committed by the Whistleblower must provide
bukti, atau dugaan yang jelas atas terjadinya clear information, evidence, or allegations of the
pelanggaran yang dilaporkan dan sekurang- reported violations and at least meet the elements
kurangnya memenuhi unsur-unsur 4W1H antara lain: of 4W1H, including:
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Transformation towards a Stronger Sustainable and Inclusive Growth
a. What: Apa dugaan pelanggaran yang diketahui. a. What: What are the alleged known violations.
b. Where: Di mana perbuatan pelanggaran b. Where: Where the act of violation occurred/
tersebut terjadi/dilakukan. was committed.
c. When: Kapan perbuatan pelanggaran tersebut c. When: When the act of violation was
dilakukan. committed.
d. Who: Siapa saja yang terlibat dalam perbuatan d. Who: Anyone involved in such unlawful acts.
pelanggaran hukum tersebut.
e. How: Bagaimana perbuatan pelanggaran e. How: How the act of violation was committed.
tersebut dilakukan.
7. Laporan yang disampaikan harus berhubungan 7. The report submitted must relate to:
dengan:
a. Fraud. a. Fraud.
b. Pelanggaran selain fraud. b. Violations other than fraud.
c. Usulan perbaikan. c. Proposed improvements.
d. Pelanggaran terhadap ketentuan dan d. Violation of applicable labor provisions and
peraturan ketenagakerjaan yang berlaku. regulations.
e. Keluhan nasabah. e. Customer complaints.
f. Hal-hal lain diluar yang telah disebutkan di f. Other things beyond those mentioned above
atas yang dapat disamakan dengan itu. can be equated with that.
8. Anti Fraud & Special Investigation Department 8. The Anti Fraud & Special Investigation Department
sebagai pengelola WBS secara periodik atau as the manager of WBS periodically or at least once
minimal 6 bulan sekali membuat laporan kepada every 6 months makes a report to the President
President Director atas tindak lanjut pelaksanaan Director on the follow-up of the implementation of
WBS, antara lain meliputi: WBS, including:
a. Jumlah pengaduan. a. Number of complaints.
b. Kategori pengaduan. b. Category of complaints.
c. Saluran yang digunakan oleh pelapor. c. The channel used by the Whistleblower.
d. Penanganan pengaduan yang ditindaklanjuti d. Handling of complaints that are followed up
maupun yang tidak dapat ditindaklanjuti. and those that cannot be acted upon.
9. Komisaris dan Board of Directors memiliki 9. The Commissioner and the Board of Directors have
wewenang untuk melakukan pengecekan terhadap the authority to check all incoming WBS reports.
seluruh laporan WBS yang masuk.
Penanganan Pengaduan Complaint Handling
Pelapor membuat pengaduan dan mengirimkannya The Whistleblower makes a complaint and sends it to
kepada KB Bank melalui sarana/media sebagai berikut: KB Bank through the following means/media:
Email pedulikbbank@kbbank.co.id
Tatap muka Menyampaikan pengaduan kepada Anti Fraud & Special Investigation Department
Face-to-face Submitting a complaint to the Anti Fraud & Special Investigation Department
Aplikasi Whatsapp 0811 971 4005
Whatsapp App
SMS 0811 971 4005
Text Message
Surat Ditujukan kepada Anti Fraud & Special Investigation Department, Gedung KB Bank Jl. MT. Haryono Kav. 50-51
Letter Jakarta 12770
Addressed to Anti Fraud & Special Investigation Department, KB Bank Building Jl. MT. Haryono Kav. 50-51
Jakarta 12770
E-Form Website http://bit.ly/PortaIWBSKBBank
1. Pengelola WBS menerima pengaduan, mencatat, 1. The WBS manager receives complaints, records
dan mendokumentasikan seluruh informasi and documents all such information. The
tersebut. Adapun dokumen yang harus dibuat documents that must be made are as follows:
adalah sebagai berikut:
642 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan Corporate Governance
a. Berita acara pengaduan Whistleblowing a. Whistleblowing System (WBS) complaint
System (WBS); serta minutes; and
b. Catatan/rekap pengaduan yang masuk sesuai b. Notes/recaps of incoming complaints according
kategori lingkup pengaduan. to the category of the scope of the complaint.
2. Pengelola WBS segera melaporkan pengaduan 2. The WBS manager immediately reports the complaint
kepada Anti Fraud & Special Investigation Department to the Anti Fraud & Special Investigation Department
Head dan diikuti dengan analisa terhadap pengaduan Head and followed by an analysis of the complaint
berdasarkan bukti dan dokumen pendukung serta based on evidence and supporting documents
memberikan rekomendasi apakah pengaduan and provides recommendations on whether the
tersebut perlu ditindaklanjuti atau tidak. complaint needs to be followed up or not.
3. Pengaduan yang masuk melalui media WBS 3. Complaints received through WBS media must be
wajib disampaikan kepada Anti Fraud & Special submitted to the Anti Fraud & Special Investigation
Investigation Department Head dan diputuskan Department Head and it is decided to be examined
untuk dilakukan pemeriksaan (investigasi)/ (investigated) / forwarded to the relevant work unit
diteruskan kepada unit kerja terkait atau tidak or not within 10 (ten) working days.
dalam waktu 10 (sepuluh) hari kerja.
4. Anti Fraud & Special Investigation Department Head 4. The Anti Fraud & Special Investigation Department
memutuskan untuk memproses laporan pengaduan Head decided to process the complaint report
berdasarkan pertimbangan melalui informasi yang based on consideration through the information
masuk melalui media WBS. Adapun rekomendasi received through the WBS media. The
yang diberikan adalah sebagai berikut: recommendations given are as follows:
a. Dihentikan, karena informasi dan dokumen a. Stopped, due to incomplete information and
pendukung yang tidak lengkap. supporting documents.
b. Ditindaklanjuti sesuai dengan rekomendasi b. Followed up in accordance with the
Anti Fraud & Special Investigation Department recommendations of the Anti Fraud & Special
Head dengan menginformasikan kepada: Investigation Department Head by informing to:
i. Unit Kerja Terkait (Jika laporan WBS i. Related Work Unit (If the WBS report falls
termasuk dalam kategori pelanggaran under the category of violations other than
selain fraud, usulan perbaikan, pelanggaran fraud, proposed improvements, violations of
terhadap ketentuan dan peraturan applicable labor provisions and regulations,
ketenagakerjaan yang berlaku, dan hal-hal and other matters beyond those mentioned
lain diluar yang telah disebutkan di atas above that can be equated with it);
yang dapat disamakan dengan itu);
ii. Pengaduan yang masuk terkait informasi ii. Incoming complaints related to customer
serta keluhan nasabah atas layanan information and complaints about product
produk dan jasa (termasuk jaringan kantor and service services (including office
dan ATM) diarahkan untuk menyampaikan networks and ATMs) are directed to submit
pengaduan kepada Email Customer Care complaints to KB Bank’s Email Customer
dan Call Center KB Bank; serta Care and Call Center; and
iii. Tim Investigasi untuk melakukan iii. Investigation Team to conduct an
investigasi (Jika laporan WBS termasuk investigation (If the WBS report falls under
dalam kategori fraud). the fraud category).
5. Hasil investigasi dituangkan dalam bentuk laporan 5. The results of the investigation are outlined in
investigasi dan disampaikan kepada President the form of an investigation report and submitted
Director dan ditembuskan kepada Direktur Terkait to the President Director and forwarded to the
dan Dewan Komisaris. Related Director and the Board of Commissioners.
6. Hasil pemeriksaan dan seluruh dokumen WBS 6. The results of the examination and all WBS
didokumentasikan oleh Anti Fraud & Special documents are documented by the Anti Fraud
Investigation Department dan dikategorikan & Special Investigation Department and are
sebagai dokumen rahasia. categorized as confidential documents.
7. Pengelolaan sarana/media WBS menerapkan prinsip 7. WBS media management applies the principle of
dual control dengan mekanisme penunjukan langsung dual control with a direct appointment mechanism
oleh Anti Fraud & Special Investigation Department by the Anti Fraud & Special Investigation
Head. Department Head.
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8. Pemeliharaan Dokumen 8. Document Maintenance
a. Anti Fraud & Special Investigation Department a. The Anti Fraud & Special Investigation
bertindak sebagai pemelihara dokumen Department acts as the custodian of documents
dan bertanggung jawab atas penyimpanan and is responsible for the storage of documents
dokumen sesuai dengan Kebijakan/Prosedur in accordance with the Policies/Procedures
terkait arsip. related to the archives.
b. Kaji ulang atas Kebijakan ini dapat dilakukan b. Review of this Policy may be carried out at any
sewaktu- waktu sesuai dengan cakupan risiko, time in accordance with the scope of risks,
kebutuhan, dan perkembangan Bank. needs, and developments of the Bank.
Bagan Alur Pelaporan Pelanggaran
Whistleblowing Reporting Flowchart
Anti Fraud Customer Care dan
Pengelola WBS Unit Kerja Terkait Tim Investigasi
Pelapor & Special Call Center KB Bank President
WBS Relevant Work Investigation
Reporter Investigation Customer Care and Director
Administrator Unit Team
Dept Head Call Center KB Bank
Start
Menerima
Jika laporan
Menyampaikan Pengaduan termasuk
Pengaduan dari Pelapor dalam kategori
Submit a Receive pelanggaran
Complaint Complaint selain fraud,
from Reporter usulan perbaikan,
pelanggaran
terhadap ketentuan
dan peraturan yang
berlaku dan hal-hal
lain.
If the report falls
under violations
other than fraud, Jika laporan
improvement termasuk
recommendations, dalam kategori
violations of
keluhan
applicable
nasabah.
regulations, or other
related matters. If the report
falls under
the category
of customer Jika laporan
complaints. termasuk
dalam kategori
Melakukan fraud.
Validasi Tindak Lanjut
If the report
Conduct Follow-Up
falls under the
Validation category of
fraud.
End
Menerima
hasil laporan Menerima
investigasi hasil laporan
Receive investigasi
Investigation Receive
Report Results Investigation
Report Results
644 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan Corporate Governance
Perlindungan bagi Pelapor Protection for Whistleblowers
1. KB Bank akan memberikan jaminan dan perlindungan 1. KB Bank will provide guarantees and protection
kepada pelapor atas kemungkinan adanya tindakan to the Whistleblower against the possibility
ancaman, intimidasi, hukuman ataupun tindakan yang of threats, intimidation, punishment or other
tidak menyenangkan lainnya dari pihak manapun unpleasant actions from any party as long as the
selama pelapor menjaga kerahasiaan pengaduan Whistleblower maintains the confidentiality of the
yang disampaikan kepada pihak manapun serta complaint submitted to any party and the report
laporan yang disampaikan bukan berupa fitnah; submitted is not in the form of defamation;
2. Perlindungan sebagaimana dimaksud di atas 2. The protection as referred to above includes all
meliputi segala perlindungan hukum, fisik dan legal, physical and psychological protection if the
kejiwaan apabila pelapor mengalami ancaman, Whistleblower experiences threats, intimidation,
intimidasi, hukuman ataupun tindakan tidak punishment or any unpleasant act; and
menyenangkan manapun; serta
3. Perlindungan sebagaimana dimaksud di atas juga 3. The protection as referred to above also applies
berlaku bagi tim investigasi maupun pihak-pihak to the investigation team and parties who provide
yang memberikan informasi terkait pengaduan. information related to complaints.
Jenis Laporan yang Dapat Dilaporkan Types of Reports that Can be Reported
Lingkup pengaduan yang akan ditindaklanjuti melalui The scope of complaints that will be followed up
WBS meliputi: through WBS includes:
1. Perbuatan Fraud 1. Fraudulent Acts
Tindakan penyimpangan atau pembiaran yang Acts of irregularity or neglection that are
sengaja dilakukan untuk mengelabui, menipu, atau deliberately committed to deceive, defraud, or
memanipulasi Bank, nasabah, atau pihak lain, yang manipulate the Bank, customers, or other parties,
terjadi di lingkungan Bank dan/atau menggunakan which occur within the Bank and/or use the Bank’s
sarana Bank sehingga mengakibatkan Bank, facilities so as to result in the Bank, customers,
nasabah, atau pihak lain menderita kerugian dan/atau or other parties suffering losses and/or the
pelaku Fraud memperoleh keuntungan keuangan perpetrators of Fraud obtaining financial benefits
baik secara langsung maupun tidak langsung. either directly or indirectly.
2. Segala bentuk pelanggaran selain fraud dengan 2. All forms of violations other than fraud with
contoh tindakan antara lain: examples of actions include:
a. Membuka rahasia Bank untuk kepentingan a. Disclosing Bank secrets for personal gain;
pribadi;
b. Pelecehan seksual dan perbuatan asusila di b. Sexual harassment and immoral acts inside and
dalam dan di luar Bank; outside the Bank;
c. Terlibat dalam kegiatan masyarakat yang c. Engaging in prohibited community activities;
dilarang;
d. Benturan kepentingan; d. Conflict of interest;
e. Norma dan Etika (Code of Conduct); e. Norms and Ethics (Code of Conduct);
f. Pelanggaran terhadap ketentuan internal Bank f. Violation of the Bank’s internal provisions and
dan ketentuan eksternal yang berlaku; applicable external provisions;
g. Tindakan melanggar hukum pidana maupun g. Acts of violating criminal or civil laws or other
perdata ataupun peraturan perundang- laws and regulations; and
undangan lainnya; serta
h. Tindakan membahayakan keselamatan dan h. Actions that endanger safety and the working
lingkungan kerja, membahayakan keamanan environment, endanger the security of banks,
bank, termasuk membahayakan aset pihak including endangering the assets of third
ketiga/nasabah. parties/customers.
3. Usulan Perbaikan Memberikan usulan kepada Bank 3. Proposal for Improvement Provides proposals to
atas celah yang terdapat pada prosedur, usulan the Bank for gaps in procedures, proposals for
atas perbaikan sistem ataupun usulan lainnya. system improvements or other proposals.
4. Pelanggaran terhadap ketentuan dan peraturan 4. Violation of applicable labor provisions and
ketenagakerjaan yang berlaku. regulations.
Laporan Tahunan 2025 Annual Report 645
PT Bank KB Indonesia Tbk
Page 646
Transformation towards a Stronger Sustainable and Inclusive Growth
5. Keluhan Nasabah Keluhan nasabah atas layanan 5. Customer Complaints Customer complaints about
produk, jasa (termasuk jaringan kantor dan ATM) services, products and services (including office
ataupun keluhan lainnya. and ATM networks) or other complaints.
6. Hal-hal lain diluar yang telah disebutkan di atas 6. Other things beyond those mentioned above can
yang dapat disamakan dengan itu. be equated with that.
Sosialisasi Whistleblowing System Whistleblowing System Dissemination
Kesadaran terhadap risiko fraud menjadi aspek krusial Awareness of fraud risks is a crucial aspect in
dalam menjaga integritas operasional di KB Bank. maintaining operational integrity at KB Bank.
Oleh karena itu, Anti Fraud & Special Investigation Therefore, the Anti Fraud & Special Investigation
Department bersama Unit Kerja Terkait terus Department together with Related Work Units continue
mengedukasi karyawan mengenai pencegahan fraud to educate employees about fraud prevention and the
dan mekanisme Whistleblowing System. Whistleblowing System mechanism.
Sebagai langkah preventif, berbagai program sosialisasi As a preventive measure, various dissemination programs
rutin digelar untuk meningkatkan pemahaman are routinely held to increase employees’ understanding
karyawan terkait potensi kejahatan finansial. Materi of potential financial crimes. The educational material
edukasi mencakup berbagai modus fraud serta langkah covers various fraud modes and mitigation steps that
mitigasi yang perlu dilakukan. Penyebaran informasi need to be taken. The dissemination of this information
ini diperkuat melalui media internal seperti KB Bank is strengthened through internal media such as KB Bank
Office Communication dan email postmaster, sehingga Office Communication and postmaster email , so that all
seluruh karyawan dapat lebih waspada terhadap employees can be more aware of the threat of fraud in
ancaman fraud di lingkungan kerja. the work environment.
Dengan pendekatan ini, KB Bank memastikan bahwa By this approach, KB Bank ensures that every employee
setiap karyawan memiliki kesiapan dalam mengenali dan has the readiness to recognize and prevent fraud risks,
mencegah risiko fraud, guna mendukung terciptanya to support the creation of a safer and more reliable
lingkungan kerja yang lebih aman dan terpercaya. work environment.
Jumlah Pengaduan Total Complaints
Hingga akhir tahun 2025, terdapat 64 informasi yang Until the end of 2025, there will be 64 information
dilaporkan melalui Whistleblowing System, dengan reported through the Whistleblowing System, with
rincian dalam tabel berikut: details in the following table:
Lainnya
Kotak surat (telepon/ informasi lain)
Email Fax SMS WhatsApp
Mailbox Others
(telephone/ other information)
Jumlah WBS yang masuk sepanjang Tahun 2025
17 - - 29 - 18
Number of incoming WBS throughout 2025
Adapun proses tindak lanjutnya dapat dilihat pada The follow-up process can be seen in the table below:
tabel di bawah ini:
Laporan Internal WBS
2025
Internal WBS Reports
Total Laporan
64
Total Reports
Telah Diselesaikan
60
Completed
Terbukti
12
Proven
646 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 647
Tata Kelola Perusahaan Corporate Governance
Laporan Internal WBS
2025
Internal WBS Reports
Tidak Terbukti
20
Unproven
Bersifat Informasi/Keluhan
22
Informational/Complaint
Data Tidak Lengkap dan Pelapor tidak Memberikan Informasi/Data Tambahan yang Diminta
6
Incomplete Data and Whistleblower Not Providing Additional Information/Data Requested
Dalam Proses Penyelesaian
4
In Process of Completion
Transparansi Praktik Bad Governance
Transparency OF Bad Governance Practices
KB Bank berkomitmen untuk menerapkan GCG secara KB Bank is committed to implementing GCG
konsisten sebagai upaya menjaga keberlanjutan usaha consistently as an effort to maintain business
dan kepercayaan pemangku kepentingan. Untuk sustainability and stakeholder trust. For this purpose,
tujuan tersebut, kebijakan dan mekanisme penerapan GCG implementation policies and mechanisms are
GCG dievaluasi dan diperbarui secara berkala agar evaluated and updated regularly to remain in line with
senantiasa sejalan dengan perkembangan regulasi dan regulatory developments and best practices.
best practices.
Kesadaran akan dampak negatif dari tata kelola yang Awareness of the negative impact of weak governance
lemah mendorong KB Bank untuk senantiasa mematuhi encourages KB Bank to always adhere to the main
prinsip-prinsip utama GCG, yaitu transparansi, principles of GCG, namely transparency, accountability,
akuntabilitas, independensi, dan keadilan. Dengan independence, and fairness. With a strong commitment
komitmen yang kuat terhadap standar tata kelola yang to good governance standards, KB Bank ensures
baik, KB Bank memastikan bahwa seluruh aktivitas that all of its operational activities run in accordance
operasionalnya berjalan sesuai aturan yang berlaku. with applicable regulations. The following are the
Berikut ini adalah implementasi prinsip GCG yang implementation of GCG principles applied:
diterapkan:
Keterangan Praktik
No.
Description Practice
1 Laporan atas Kegiatan Perusahaan yang Mencemari Lingkungan Nihil
Report on Corporate Activities Polluting the Environment Nil
2 Perkara penting yang sedang dihadapi oleh Bank, entitas anak, anggota Direksi dan/atau anggota Dewan Nihil
Important matters being faced by the Bank, its subsidiaries, members of the Board of Directors and/or members of Nil
the Board
3 Komisaris yang sedang menjabat tidak diungkapkan dalam Laporan Tahunan Nihil
Current commissioners are not disclosed in the Annual Report Nil
4 Ketidakpatuhan dalam pengungkapan pemenuhan kewajiban perpajakan Nihil
Non-compliance in disclosure of compliance with tax obligations Nil
5 Ketidaksesuaian penyajian Laporan Tahunan dan Laporan Keuangan dengan peraturan yang berlaku dan Nihil
Inconsistency in the presentation of Annual Reports and Financial Statements with applicable regulations and Nil
6 Standar Akuntansi Keuangan (SAK) Nihil
Financial Accounting Standards (SAK) Nil
7 Kasus Terkait Buruh dan Karyawan Nihil
Cases Related to Laborers and Employees Nil
Laporan Tahunan 2025 Annual Report 647
PT Bank KB Indonesia Tbk
Page 648
07
Page 649
Tanggung
Jawab Sosial
dan Lingkungan
Social and Environmental
Responsibility
Page 650
Transformation towards a Stronger Sustainable and Inclusive Growth
Pembahasan lebih lengkap terkait program Tanggung A more complete discussion regarding the Social
Jawab Sosial dan Lingkungan (TJSL) dan penerapan and Environmental Responsibility (SER) program and
prinsip keuangan berkelanjutan dapat dilihat pada the implementation of sustainable finance principles
Laporan Keberlanjutan KB Bank Tahun 2025 yang can be seen in KB Bank’s 2025 Sustainability Report,
diterbitkan secara terpisah namun menjadi bagian which is published separately but is an integral part
yang tidak terpisahkan dari Laporan Tahunan ini. of this Annual Report.
Berikut adalah realisasi program TJSL dan ESG The following are the realizations of KB Bank’s SER
KB Bank tahun 2025: and ESG programs in 2025:
Aspek
Ekonomi
Economic Aspect
Rp
3,93 triliun
trillion 2.847 Agen
Agent 101,05%
Penyaluran kredit/pembiayaan yang Jumlah agen Laku Pandai tahun 2025 Tahun 2025, KB Bank membukukan
memenuhi kriteria Kegiatan Usaha tercatat sebanyak 2.847 agen. laba tahun berjalan sebesar
Berkelanjutan tahun 2025 mencapai Rp66,59 miliar, meningkat 101,05%
Rp3,93 triliun. The number of Laku Pandai agents in dari tahun sebelumnya rugi sebesar
2025 reached 2,847 agents. Rp6,33 triliun.
Loans/financing disbursement that
meets Sustainable Business Activity In 2025, KB Bank recorded profit
criteria reached IDR 3.93 trillion. for the year of IDR 66.59 billion, an
increase of 101.05% from the previous
year’s loss of IDR 6.33 trillion.
Aspek
Lingkungan
Environmental Aspect
64.481 Gigajoule
Gigajoules
Melalui berbagai inisiatif keberlanjutan yang dilakukan, tahun
13.088.725 KgCO2eq
KgCO2eq
Sejalan dengan penurunan konsumsi energi, total emisi gas
2025 KB Bank berhasil menurunkan konsumsi energi menjadi rumah kaca yang dihasilkan KB Bank pada tahun 2025 sebesar
64.481 Gigajoule. 13.088.725 KgCO2eq.
Through various sustainability initiatives, KB Bank successfully In line with the decline in energy consumption, the total
reduced energy consumption 64,481 Gigajoules in 2025. greenhouse gas emissions generated by KB Bank in 2025
amounted to 13,088,725 kgCO₂eq.
650 Laporan Tahunan 2025 Annual Report
PT Bank KB Indonesia Tbk
Page 651
Tanggung Jawab Sosial Perusahaan Corporate Social Responsibility
Aspek
Sosial
Social Aspect
• Bantuan buku dan fasilitas edukatif kepada Perpustakaan • Bantuan operasional kepada pesantren dan panti asuhan.
Multikultural Muktiwari. • Kegiatan donor darah yang melibatkan lebih dari 100
• Program beasiswa pendidikan kepada 53 pelajar dan 2 karyawan.
mahasiswa. • Bantuan bencana banjir di wilayah Sumatra.
• Book assistance and educational facilities for the • Operational assistance for Islamic boarding schools
Multikultural Muktiwari Library. (pesantren) and orphanages.
• Educational scholarship program for 53 students and 2 • Blood donation activity involving more than 100 employees.
university students. • Flood disaster relief assistance in Sumatra.
Bidang Bidang
Pendidikan Anggaran CSR Sosial
Education Sector Social Sector
CSR Budget
Rp957 juta | IDR 957 million
Bidang Bidang
Keagamaan Lingkungan
Religious Sector Environmental Sector
• Kegiatan Ramadan berbagi kepada sekitar 250 penerima • Peningkatan infrastruktur pengelolaan sampah di Kota
manfaat. Kupang melalui penyediaan 2 unit motor pengangkut
• Penyaluran hewan kurban dengan total 10 hewan kurban. sampah dan 10 unit kontainer.
• Ramadan sharing activities for around 250 beneficiaries. • Improvement of waste management infrastructure in
• Distribution of 10 sacrificial animals (qurban). Kupang City through the provision of 2 garbage transport
motorcycles and 10 container units.
Tingkat kepuasan nasabah KB Bank tahun 2025 mencapai 99,19%
KB Bank’s customer satisfaction rating in 2025 reached 99.19%
Aspek
Tata Kelola
Governance Aspect
84,04 %
Rapat Umum Pemegang Saham Tahunan KB Bank tahun
Tingkat
Rating P2
Berdasarkan hasil self-assessment profil risiko triwulanan
2025 dihadiri oleh 157.897.039.138 saham atau 84,038058% yang telah disampaikan kepada Otoritas Jasa Keuangan,
suara dari jumlah seluruh saham dengan hak suara yang sah untuk posisi Desember 2025, peringkat risiko komposit Bank
yang dikeluarkan Perseroan. secara keseluruhan berada pada tingkat P2.
KB Bank’s 2025 Annual General Meeting of Shareholders Based on the quarterly risk profile self-assessment results
was attended by 157,897,039,138 shares, representing submitted to the Financial Services Authority, the Bank’s
84.038058% of the total shares with valid voting rights overall composite risk rating for December 2025 was at P2.
issued by the Company
Laporan Tahunan 2025 Annual Report 651
PT Bank KB Indonesia Tbk
Page 652
08
Page 653
Laporan Keuangan Financial Report
Page 654
PT Bank KB Indonesia Tbk (dahulu/formerly PT Bank KB Bukopin Tbk) Dan Entitas Anak/And Subsidiaries Laporan Keuangan Konsolidasian/ Consolidated Financial Statements Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2025 dan 2024/ For theYears Ended December 31, 2025 and 2024
Page 655
PT BANK KB INDONESIA TBK (DAHULU/FORMERLY PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK/AND SUBSIDIARIES
DAFTAR ISI/TABLE OF CONTENTS
Halaman/
Page
Laporan Auditor Independen/Independent Auditors’ Report
Surat Pernyataan Direksi tentang Tanggung Jawab atas Laporan Keuangan Konsolidasian
PT Bank KB Indonesia Tbk dan Entitas Anak untuk Tahun-tahun yang Berakhir 31 Desember
2025 dan 2024/
The Directors’ Statement on the Responsibility for Consolidated Financial Statements of
PT Bank KB Indonesia Tbk and Subsidiaries for the Years Ended December 31, 2025 and 2024
LAPORAN KEUANGAN KONSOLIDASIAN - Untuk Tahun-tahun yang Berakhir 31 Desember
2025 dan 2024/
CONSOLIDATED FINANCIAL STATEMENTS - For the Years Ended December 31, 2025 and
2024
Laporan Posisi Keuangan Konsolidasian/Consolidated Statements of Financial
Position………………………………………………………………………………………………… 1-2
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian/Consolidated
Statements of Profit or Loss and Other Comprehensive Income…………………………... 3-5
Laporan Perubahan Ekuitas Konsolidasian/Consolidated Statements of Changes in
Equity……………………………………………………………………………………………… 6-7
Laporan Arus Kas Konsolidasian/Consolidated Statements of Cash Flows…………………… 8-9
Catatan atas Laporan Keuangan Konsolidasian/Notes to Consolidated Financial
Statements……………………………………………………………………………………….. 10-247
Informasi Tambahan/Additional Information……………………………………………………….. 248-256
Lampiran/
Attachment
Laporan Posisi Keuangan Entitas Induk/Statements of Financial Position of Parent Entity………. 1
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Entitas Induk/Statements of Profit or
Loss and Other Comprehensive Income of Parent Entity…………………………………………….. 2
Laporan Perubahaan Ekuitas Entitas Induk/Statements of Changes in Equity of Parent
Entity………………………………………………………………………………………………………... 3
Laporan Arus Kas Entitas Induk/Statements of Cash Flows of Parent Entity………………………. 4
Pengungkapan Lainnya/Other Disclosures……………………………………………………………… 5
Page 656
Page 657
Page 658
Page 659
Page 660
Page 661
Page 662
Page 663
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Posisi Keuangan Konsolidasian Consolidated Statements of Financial Position
Tanggal 31 Desember 2025 As at December 31, 2025
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
Catatan/
2025 Notes 2024
ASET ASSETS
Kas 333.954 3,46,51 369.083 Cash
Giro pada Bank Indonesia 4.087.290 4,46,51 2.672.478 Current accounts with Bank Indonesia
Giro pada bank lain: 5,46,38 Current accounts with other banks:
Pihak berelasi - 10.585 Related party
Pihak ketiga 1.909.636 386.552 Third parties
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (300) (300) impairment losses
Current accounts with
Giro pada bank lain - neto 1.909.336 396.837 other banks - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain: 6,46,51 and other banks:
Pihak ketiga 3.981.932 2.798.303 Third parties
Surat-surat berharga: 7,46,51 Marketable securities:
Diukur pada nilai Fair value through
wajar melalui laba rugi 8.178.763 7.467.153 profit or loss
Diukur pada nilai Fair value through
wajar melalui penghasilan other comprehensive
komprehensif lain 20.803 4.345.452 income
Diukur pada biaya Measured at
perolehan diamortisasi 11.521.155 9.954.506 amortized cost
19.720.721 21.767.111
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (1.588) (280) impairment losses
Surat-surat berharga - neto 19.719.133 21.766.831 Marketable securities - net
Surat-surat berharga Marketable securities
yang dibeli dengan janji purchased with agreements
dijual kembali - neto 236.473 8,46,51 - to resell - net
Tagihan derivatif 3.672 11,46,51 12.054 Derivative receivables
Kredit yang diberikan dan
pembiayaan/piutang Loans and sharia
syariah: 9,40,46,51 financing/receivables:
Pihak berelasi 833.784 38 339.983 Related parties
Pihak ketiga 49.040.863 47.187.503 Third parties
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (2.780.207) (2.992.197) impairment losses
Kredit yang diberikan dan
pembiayaan/piutang Loans and sharia
syariah - neto 47.094.440 44.535.289 financing/receivables - net
Tagihan akseptasi 397 10,40,46 84.279 Acceptance receivables
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (6) (1.200) impairment losses
Tagihan akseptasi - neto 391 83.079 Acceptance receivables - net
Penyertaan saham 15 12,46 15 Investments in shares
Aset tetap dan aset hak guna 5.180.541 13 4.776.998 Fixed assets and right of use assets
Dikurangi: Akumulasi penyusutan (1.557.579) (1.456.694) Less: Accumulated depreciation
Fixed assets and right of use
Aset tetap dan aset hak guna - neto 3.622.962 3.320.304 assets - net
Aset pajak tangguhan - neto 1.237.874 21 1.258.561 Deferred tax assets - net
Aset takberwujud 1.256.016 14 636.119 Intangible assets
Dikurangi: Akumulasi Less: Accumulated
amortisasi dan amortization and
penurunan nilai (419.882) (365.312) impairment losses
Aset tak berwujud - neto 836.134 270.807 Intangible assets - net
Aset lain-lain - neto 6.731.255 15,46,51,55 5.591.657 Other assets - net
TOTAL ASET 89.794.861 83.075.298 TOTAL ASSETS
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-1-
Page 664
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Posisi Keuangan Konsolidasian Consolidated Statements of
Tanggal 31 Desember 2025 (lanjutan) Financial Position (continued)
(Angka-angka disajikan dalam jutaan Rupiah, kecuali As at December 31, 2025
dinyatakan lain) (Figures are presented in million Rupiah, unless
otherwise stated)
Catatan/
2025 Notes 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 670.247 16,46,51 401.263 Liabilities immediately payable
Simpanan nasabah: 17,18,19,46,51 Deposits from customers:
Giro: 17 Demand deposits:
Pihak berelasi 781 38 3.203 Related parties
Pihak ketiga 8.789.631 6.286.045 Third parties
Tabungan : 18 Saving deposits:
Pihak berelasi 40.018 38 45.260 Related parties
Pihak ketiga 7.878.976 6.870.242 Third parties
Deposito berjangka: 19 Time deposits:
Pihak berelasi 102.893 38 42.412 Related parties
Pihak ketiga 37.826.803 33.345.996 Third parties
Simpanan dari bank lain: 20,46 Deposits from other banks:
Pihak berelasi 1.685.231 38 2.710.649 Related parties
Pihak ketiga 793.346 170.537 Third parties
Surat-surat berharga Marketable securities
yang dijual dengan janji sold with agreements
dibeli kembali - neto 1.456.531 22,46 3.739.878 to repurchase - net
Liabilitas derivatif 5.166 11,46,51 3.641 Derivative payables
Liabilitas akseptasi 397 10,46,51 84.279 Acceptance payables
Pinjaman yang diterima: 23,46,51 Borrowings:
Pihak berelasi 3.000.000 38 6.557.175 Related parties
Pihak ketiga 9.818.448 7.363.469 Third parties
Surat berharga yang diterbitkan 8.505.922 24,46 5.790.158 Marketable securities issued
Utang pajak 46.100 21a 60.903 Tax payables
Liabilitas lain-lain 1.134.064 26,46,51,55 1.638.402 Other liabilities
TOTAL LIABILITAS 81.754.554 75.113.512 TOTAL LIABILITIES
EKUITAS YANG DAPAT EQUITY ATTRIBUTABLE TO
DIATRIBUSIKAN KEPADA HOLDERS OF
PEMILIK ENTITAS INDUK THE PARENT ENTITY
Modal saham Share capital
Saham biasa kelas A - niIai Common A shares -
nominal Rp10.000 (nilai penuh) Rp10,000 (full amount) par value
Saham biasa kelas B - Common B shares -
niIai nominal Rp100 (nilai penuh) Rp100 (full amount) par value
Modal dasar Authorized capital
Saham biasa kelas A - Common A shares -
21.337.978 saham 21,337,978 shares
Saham biasa kelas B - Common B shares -
207.866.202.200 207,866,202,200 shares
Modal ditempatkan dan Issued and fully paid
disetor penuh capital
Saham biasa kelas A - Common A shares -
21.337.978 saham 21,337,978 shares
Saham biasa kelas B - Common B shares -
187.866.201.892 saham per 187,866,201,892 shares
31 Desember 2025 as at December 31, 2025
dan 2024 19.000.000 27a 19.000.000 and 2024
Tambahan modal disetor 8.225.767 27b 8.225.767 Additional paid-in capital
Surplus revaluasi aset 1.817.039 13 1.816.965 Asset revaluation surplus
Keuntungan (kerugian) yang belum
direalisasi atas surat-surat Unrealized gain (loss)
berharga dalam kelompok on fair value through other
nilai wajar melalui penghasilan comprehensive income
komprehensif lain - marketable securities -
setelah pajak tangguhan 559 (14.149) net of deferred tax
Akumulasi defisit (20.978.107) (21.041.182) Accumulated deficit
8.065.258 7.987.401
Kepentingan non-pengendali (24.951) 28 (25.615) Non-controlling interest
TOTAL EKUITAS 8.040.307 7.961.786 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 89.794.861 83.075.298 TOTAL LIABILITIES AND EQUITY
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-2-
Page 665
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit or Loss
Komprehensif Konsolidasian and Other Comprehensive Income
Untuk Tahun yang Berakhir Pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
Catatan/
2025 Notes 2024
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL YANG FROM CONTINUING
BERKELANJUTAN OPERATIONS
Pendapatan bunga dan syariah 29 Interest and sharia income
Pendapatan bunga 4.892.632 4.897.013 Interest income
Pendapatan syariah 545.088 522.826 Sharia income
Total pendapatan bunga
dan syariah 5.437.720 5.419.839 Total interest and sharia income
Beban bunga dan syariah 30 Interest expense and sharia charges
Beban bunga (3.874.477) (3.964.078) Interest expense
Beban syariah (371.297) (336.166) Sharia charges
Total beban bunga dan Total interest expense
syariah (4.245.774) (4.300.244) and sharia charges
Pendapatan bunga Interest and sharia
dan syariah - neto 1.191.946 1.119.595 income - net
Pendapatan operasional lainnya Other operating income
Provisi dan komisi lainnya 228.656 31 210.590 Other fees and commissions
Keuntungan Gain on foreign
selisih kurs - neto (159.841) 40.476 exchange - net
Keuntungan (kerugian) atas penjualan Gain (loss) on sale of marketable
surat-surat berharga - neto 22.508 1.586 securities - net
Lain-lain 105.628 78.007 Others
Total pendapatan Total other operating
operasional lainnya 196.951 330.659 income
Penyisihan kerugian penurunan nilai Provision of allowance for impairment
atas aset keuangan - neto (450.212) 32 (3.451.668) losses on financial assets - net
Keuntungan transaksi Gain from foreign
mata uang asing - neto 186.596 6.180 exchange transactions - net
Penyisihan estimasi keuntungan Provision for gain
atas komitmen dan on commitments
kontinjensi - neto (8.634) 25 5.385 and contingencies - net
Beban penyisihan Provision of allowance
kerugian penurunan nilai atas for impairment losses
aset non-keuangan - neto 9.015 (798.341) on non-financial assets - net
Keuntungan (kerugian) dari Gain (loss) from changes
perubahan nilai wajar aset in fair value of financial
keuangan (86.201) (23.246) assets
Beban operasional lainnya: Other operating expenses:
Umum dan administrasi (1.232.578) 33 (1.107.161) General and administrative
Gaji dan tunjangan karyawan (790.297) 34 (799.877) Salaries and employee benefits
Premi program Premium on government
penjaminan pemerintah (111.886) 30 (82.152) guarantee program
Total beban operasional Iainnya (2.134.761) (1.989.190) Total other operating expenses
RUGI OPERASIONAL LOSS FROM CONTINUING
YANG BERKELANJUTAN (1.095.300) (4.800.626) OPERATIONS
PENDAPATAN (BEBAN) NON- NON-OPERATING INCOME
OPERASIONAL - NETO 1.237.859 35 (116.192) (EXPENSE) - NET
LABA (RUGI) SEBELUM PROFIT (LOSS) BEFORE
BEBAN PAJAK PENGHASILAN 142.559 (4.916.818) INCOME TAX EXPENSE
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-3-
Page 666
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit or Loss
Komprehensif Konsolidasian (lanjutan) and Other Comprehensive Income (continued)
Untuk Tahun yang Berakhir Pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
Catatan/
2025 Notes 2024
MANFAAT (BEBAN)
PAJAK PENGHASILAN TAX BENEFIT (EXPENSE)
Kini - 21b (3.159) Current
Tangguhan (17.150) 21b (1.421.241) Deferred
Manfaat (beban) pajak penghasilan
- neto (17.150) (1.424.400) Income (expenses) tax benefit - net
LABA (RUGI) PROFIT (LOSS) FROM CONTINUING
DARI OPERASI YANG BERLANJUT 125.409 (6.341.218) OPERATIONS
Laba (rugi) dari operasi yang dihentikan (58.821) 55 12.598 Profit (loss) from discontinued operations
LABA (RUGI) TAHUN BERJALAN 66.588 (6.328.620) PROFIT (LOSS) FOR THE YEAR
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN: INCOME (LOSS):
Pos yang tidak akan Item that will not be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Pengukuran kembali keuntungan Remeasurement of
(kerugian) atas gain (loss) on defined
program imbalan pasti (3.653) 37 (14.252) benefit plans
Perubahan surplus
(defisit) revaluasi aset 74 13 213.072 Revaluation surplus (deficit)
Pajak penghasilan terkait pos Income tax related to item
yang tidak akan direklasifikasi that will not be reclasified
ke laba rugi 804 21c 3.135 to profit or loss
Pos-pos yang akan direklasifikasi Items that may be reclassified
ke laba rugi: subsequently to profit or loss:
Perubahan nilai wajar Changes in fair value
surat-surat berharga dalam of fair value through
kelompok nilai wajar melalui other comprehensive income
penghasilan komprehensif lain 18.857 (27.836) marketable securities
Pajak penghasilan terkait pos Income tax related to item
yang akan direklasifikasi that will be reclassified
ke laba rugi (4.149) 21c 6.124 to profit or loss
Penghasilan (Beban) Other comprehensive
Komprehensif lain - neto 11.933 180.243 income (loss) - net
Total (laba) rugi komprehensif Total comprehensive
tahun berjalan 78.521 (6.148.377) Income (loss) for the year
Laba (rugi) tahun berjalan yang Profit (loss) for the year
dapat diatribusikan kepada: attributable to:
Equity holders of the
Pemilik entitas induk 65.921 (6.329.138) parent entity
Kepentingan non-pengendali 667 518 Non-controlling interest
66.588 (6.328.620)
Profit (loss) for the year
Laba (rugi) tahun berjalan yang attributable to owners
dapat diatribusikan entitas induk: of the parent entity:
Operasi yang berkelanjutan 124.907 (6.341.641) Continuing operations
Operasi yang dihentikan (58.986) 12.503 Discontinued operations
65.921 (6.329.138)
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-4-
Page 667
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit or Loss
Komprehensif Konsolidasian (lanjutan) and Other Comprehensive Income (continued)
Untuk Tahun yang Berakhir Pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
Catatan/
2025 Notes 2024
Total laba (rugi) komprehensif tahun Total comprehensive
berjalan yang dapat income (loss) for the year
diatribusikan kepada: attributable to:
Equity holders of the
Pemilik entitas induk 77.857 (6.148.908) parent entity
Kepentingan non-pengendali 664 28 531 Non-controlling interest
78.521 (6.148.377)
Total comprehensive
Total laba (rugi) komprehensif tahun income (loss) for the year
berjalan yang dapat attributable to owners
diatribusikan entitas induk of the parent entity
yang berasal dari: arising from:
Operasi yang berkelanjutan 136.678 (6.161.548) Continuing operations
Operasi yang dihentikan (58.821) 12.640 Discontinued operations
77.857 (6.148.908)
LABA (RUGI) PER SAHAM EARNINGS (LOSS) PER SHARE
DAPAT DIATRIBUSIKAN ATTRIBUTABLE TO OWNERS
ENTITAS INDUK: OF THE PARENT ENTITY:
Operasi yang berkelanjutan 0,66 48 (33,75) Continuing operations
Operasi yang dihentikan (0,31) 0,07 Discontinued operations
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-5-
Page 668
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Perubahan Ekuitas Konsolidasian Consolidated Statements of Changes In Equity
Untuk Tahun yang Berakhir Untuk tanggal-tanggal pada 31 Desember 2025 dan For the Years Ended December 31, 2025 and 2024
2024 (Figures are presented in million Rupiah, unless otherwise stated)
(Angka-angka disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Keuntungan (kerugian)
yang Belum
Direalisasi
atas Surat-Surat
Berharga Dalam
Kelompok Nilai
Wajar melalui
Penghasilan
Komprehensif Lain
- Setelah Pajak
Tangguhan/
Unrealized
Modal Gains (loss) on
Ditempatkan and Fair Value
dan Disetor Tambahan Surplus through Other Kepentingan
Penuh/ Modal Revaluasi Aset/ Comprehensive Akumulasi Non-Pengendali/
Issued and Disetor/ Asset Income Marketable defisit/ Non-
Catatan/ Fully Paid Additional Revaluation Securities - Net Accumulated Controlling Total Ekuitas/
Notes Capital Paid-in Capital Surplus of Deferred Tax deficit Total Interest Total Equity
Balance as at
Saldo per 1 Januari 2024 19.000.000 8.225.767 1.603.893 7.563 (14.700.914) 14.136.309 (26.146) 14.110.163 January 1, 2024
Kerugian yang belum
direalisasi atas surat-surat
berharga dalam Unrealized loss on
kelompok nilai wajar fair value through other
diukur melalui penghasilan comprehensive income
komprehensif lain - marketable securities -
setelah pajak tangguhan - - - (21.712) - (21.712) - (21.712) net of deferred tax
Revaluasi aset tetap 13 - - 213.072 - - 213.072 - 213.072 Fixed asset revaluation
Pengukuran kembali Remeasurement
atas program imbalan pasti - on defined benefit plans -
setelah pajak tangguhan - - - - (11.130) (11.130) 13 (11.117) net of deferred tax
Laba (rugi) tahun berjalan - - - - (6.329.138) (6.329.138) 518 (6.328.620) Profit (loss) for the year
Balance as at
Saldo per 31 Desember 2024 19.000.000 8.225.767 1.816.965 (14.149) (21.041.182) 7.987.401 (25.615) 7.961.786 December 31, 2024
Lihat Catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak See accompanying Notes to the consolidated financial statements which are an integral part of the
terpisahkan dari laporan keuangan konsolidasian. consolidated financial statements.
-6-
Page 669
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Perubahan Ekuitas Konsolidasian (lanjutan) Consolidated Statements of Changes In Equity (continued)
Untuk Tahun yang Berakhir Untuk tanggal-tanggal pada 31 Desember 2025 dan 2024 For the Years Ended December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Figures are presented in million Rupiah, unless otherwise stated)
Keuntungan (kerugian)
yang Belum
Direalisasi
atas Surat-Surat
Berharga Dalam
Kelompok Nilai
Wajar melalui
Penghasilan
Komprehensif Lain
- Setelah Pajak
Tangguhan/
Unrealized
Modal Gains (loss) on
Ditempatkan and Fair Value
dan Disetor Tambahan Surplus through Other Kepentingan
Penuh/ Modal Revaluasi Aset/ Comprehensive Akumulasi Non-Pengendali/
Issued and Disetor/ Asset Income Marketable defisit/ Non-
Catatan/ Fully Paid Additional Revaluation Securities - Net Accumulated Controlling Total Ekuitas/
Notes Capital Paid-in Capital Surplus of Deferred Tax deficit Total Interest Total Equity
Balance as at
Saldo per 1 Januari 2025 19.000.000 8.225.767 1.816.965 (14.149) (21.041.182) 7.987.401 (25.615) 7.961.786 January 1, 2025
Kerugian yang belum
direalisasi atas surat-surat
berharga dalam Unrealized loss on
kelompok nilai wajar fair value through other
diukur melalui penghasilan comprehensive income
komprehensif lain - marketable securities -
setelah pajak tangguhan - - - 14.708 - 14.708 - 14.708 net of deferred tax
Revaluasi aset tetap 13 - - 74 - - 74 - 74 Fixed asset revaluation
Pengukuran kembali Remeasurement
atas program imbalan pasti - on defined benefit plans -
setelah pajak tangguhan - - - - (2.846) (2.846) (3) (2.849) net of deferred tax
Laba tahun berjalan - - - - 65.921 65.921 667 66.588 Profit for the year
Balance as at
Saldo per 31 Desember 2025 19.000.000 8.225.767 1.817.039 559 (20.978.107) 8.065.258 (24.951) 8.040.307 December 31, 2025
Lihat Catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak See accompanying Notes to the consolidated financial statements which are an integral part of the
terpisahkan dari laporan keuangan konsolidasian. consolidated financial statements.
-7-
Page 670
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Arus Kas Konsolidasian Consolidated Statements of Cash Flows
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
Catatan/
2025 Notes 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan bunga 4.971.343 4.703.334 Receipts from interest
Penerimaan pendapatan syariah 545.088 522.826 Receipts from sharia income
Pembayaran bunga (4.257.458) (3.534.442) Payment of interest
Pembayaran beban syariah (371.297) (336.166) Payments of sharia charges
Pendapatan (beban) Other operating income
operasional Iainnya 295.364 326.801 (expense)
Penerimaan kembali kredit Recoveries from written-off
yang telah dihapusbukukan 501.910 9p 111.243 loans
Pembayaran gaji dan Payments of salaries and
tunjangan karyawan (829.761) (821.006) employee benefits
Beban operasional Iainnya (1.310.668) (2.046.652) Other operating expense
Beban (pendapatan) Non - operating
non operasional 1.151.620 (109.653) expenses (income)
Pembayaran pajak Payments of corporate
penghasilan badan - (3.159) income taxes
Penerimaan (pengeluaran) kas Cash (payments) receipt before
Sebelum perubahan dalam aset changes in operating assets
dan liabilitas operasi 696.141 (1.186.874) and liabilities
Perubahan dalam aset dan Changes in operating assets
liabilitas operasi: and liabilities:
Decrease (increase) in operating
Penurunan (kenaikan) aset operasi: assets:
Surat-surat berharga - Marketable securities -
diukur pada nilai wajar at fair value through
melalui laba rugi 275.000 1.367.969 profit or loss
Surat-surat berharga - diukur pada Marketable securities -
biaya perolehan diamortisasi 99.901 187.066 amortized cost
Kredit yang diberikan dan Loans and sharia
pembiayaan/piutang syariah (3.515.790) (2.263.650) financing/receivables
Tagihan akseptasi (82.688) (47.885) Acceptances receivable
Aset lain-lain (638.602) (2.200.695) Other assets
Kenaikan (penurunan) Increase (decrease)
liabilitas operasi: in operating liabilities:
Liabilitas segera 268.984 (30.140) Liabilities immediately payable
Simpanan nasabah: Deposits from customers:
Giro 2.501.164 3.111.600 Current accounts
Tabungan 1.003.492 42.318 Savings deposits
Deposito berjangka 4.541.288 (1.349.903) Time deposits
Simpanan dari bank lain (402.609) (5.005.535) Deposits from other banks
Liabilitas akseptasi (83.882) (48.298) Acceptances payable
Utang pajak (14.803) (3.732) Tax payables
Liabilitas lain-lain (1.140.645) (17.729) Other liabilities
Kas neto diperoleh dari Net cash provided by
(digunakan untuk) aktivitas (used in) operating
operasi 3.506.951 (7.445.488) activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan dari penjualan
surat-surat berharga - Receipts from sale of
diukur pada nilai wajar marketable securities -
melalui penghasilan fair value through other
komprehensif lain 4.350.000 2.422.243 comprehensive income
Penerimaan dari surat-surat Receipts from matured
berharga yang jatuh tempo 806.323 63.346.749 marketable securities
Pembelian surat-surat berharga -
diukur pada nilai wajar Purchase of marketable
melalui penghasilan securities - fair value
komprehensif lain dan through other
diukur pada biaya perolehan comprehensive income
diamortisasi (3.589.032) (68.040.087) and amortized cost
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-8-
Page 671
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Arus Kas Konsolidasian (lanjutan) Consolidated Statements of Cash Flows (continued)
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
Catatan/
2025 Notes 2024
Penerimaan dari surat-surat Receipts from matured marketable
berharga yang dibeli dengan janji securities purchased with
dijual kembali yang jatuh tempo 20.406.240 27.260.447 agreements to resell
Pembayaran atas surat-surat Payments of marketable
berharga yang dibeli dengan securities purchased with
janji dijual kembali (20.642.713) (24.688.295) agreements to resell
Pembelian aset tetap (475.804) 13 (51.661) Purchase of fixed assets
Hasil penjualan aset tetap 33.474 13 27.759 Proceeds from sale of fixed assets
Pembelian piranti lunak (622.305) 14 (304) Purchase of software
Uang muka atas operasi Advances from discontinued
yang dihentikan 68.000 26 - operations
Kas neto diperoleh dari Net cash provided by
untuk aktivitas investasi 334.183 276.851 investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari surat-surat Receipts from marketable
berharga yang dijual dengan securities sold with agreements
janji dibeli kembali 94.949.112 64.573.590 to repurchase
Pembayaran atas surat-surat Payments of
berharga yang dijual matured marketable
dengan janji dibeli kembali securities sold with
yang jatuh tempo (96.975.709) (61.385.463) agreements to repurchase
Penerimaan dari pinjaman
yang diterima 6.844.688 6.406.032 Proceeds from borrowings
Pembayaran pinjaman yang diterima (7.957.973) (4.205.755) Payment of borrowings
Penerimaan atas obligasi Subordinasi 248.000 - Receipt of subordinated bonds
Penerimaan atas global Receipts of global
obligasi senior 2.456.745 4.794.662 bonds issuance
Pembayaran atas penerbitan Payment of marketable
surat berharga yang diterbitkan - (2.405.000) securities issued
Kas neto diperoleh dari Net cash provided by (used in)
(digunakan untuk) aktivitas (used in) financing
pendanaan (435.137) 7.778.066 activities
PENINGKATAN NET INCREASE IN CASH
NETO KAS DAN AND CASH
SETARA KAS 3.405.997 609.429 EQUIVALENTS
Pengaruh perubahan kurs Effects of foreign currency
mata uang asing 669.814 (326.679) exchange rate changes
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 6.236.701 5.953.951 AT BEGINNING OF THE YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 10.312.512 6.236.701 AT END OF THE YEAR
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 333.954 3 369.083 Cash
Current accounts with
Giro pada Bank Indonesia 4.087.290 4 2.672.478 Bank Indonesia
Current accounts with
Giro pada bank lain 1.909.336 5 396.837 other banks
Penempatan pada Bank Indonesia Placement with Bank Indonesia and
dan bank lain yang jatuh tempo other banks with original maturities
dalam 3 bulan atau kurang sejak of 3 months or less
tanggal perolehan 3.981.932 6 2.798.303 from acquisition date
Total 10.332.512 6.236.701 Total
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-9-
Page 672
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum 1. General
a. Pendirian Bank a. Establishment of the Bank
PT Bank KB Indonesia Tbk (dahulu PT Bank PT Bank KB Indonesia Tbk (formerly PT Bank
KB Bukopin Tbk) (“Bank”) didirikan di Republik KB Bukopin Tbk) (the “Bank”) was established
lndonesia pada tanggal 10 Juli 1970 dengan in the Republic of Indonesia on
nama Bank Umum Koperasi Indonesia July 10, 1970 as Bank Umum Koperasi
(disingkat Bukopin) yang disahkan sebagai Indonesia (abbreviated to Bukopin) based on
badan hukum berdasarkan Surat Keputusan Decision Letter No. 13/Dirjen/Kop/70 of the
Direktorat Jenderal Koperasi No. 13/Dirjen/ Directorate General for Cooperatives and was
Kop/70 dan didaftarkan dalam Daftar Umum registered in the General List of the Directorate
Direktorat Jenderal Koperasi No. 8251 pada General for Cooperatives No. 8251 on the same
tanggal yang sama. Bank mulai melakukan date. The Bank started its commercial
usaha komersial sebagai Bank umum koperasi operations as a cooperative Bank in Indonesia
di Indonesia sejak tanggal 16 Maret 1971 on March 16, 1971 upon the approval of the
dengan izin Menteri Keuangan dalam Surat Ministry of Finance in its Decision Letter
Keputusan No. Kep-078/DDK/II/3/1971 tanggal No. Kep-078/DDK/II/3/1971 dated March 16,
16 Maret 1971. 1971.
Menurut Anggaran Dasar, usaha Bank According to its Articles of Association, the
mencakup segala kegiatan Bank umum Bank’s scope of activities includes all
sebagaimana dimaksud dalam Undang- commercial Banking activities as defined in the
Undang Perbankan dengan tujuan utama Banking Law, with the main objective of
memperhatikan dan melayani kepentingan providing services to cooperatives in Indonesia
gerakan koperasi di Indonesia sesuai dengan in accordance with the Law on Cooperatives.
Undang-Undang Perkoperasian yang berlaku. During its growth, the Bank merged with certain
Dalam perkembangannya, Bank telah cooperative Banks. The change in the name
melakukan penggabungan usaha dengan from Bank Umum Koperasi Indonesia (Bukopin)
beberapa Bank umum koperasi. Perubahan to Bank Bukopin was approved during the
nama Bank Umum Koperasi Indonesia Cooperative Members’ Meeting of Bank Umum
(Bukopin) menjadi Bank Bukopin disahkan Koperasi Indonesia as stated in letter
dalam Rapat Anggota Bank Umum Koperasi No. 03/RA/XIl/89 dated January 2, 1990.
Indonesia yang dituangkan dalam surat
No. 03/RA/XII/89 tanggaI 2 Januari 1990.
Dalam Rapat Khusus Anggota Bank, yang During the Special Meeting of the Members of
dinyatakan dengan akta notaris No. 4 tanggal Bank, the minutes of which were covered by
2 Desember 1992 dari Notaris Muhani Salim, notarial deed No. 4 dated December 2, 1992 of
S.H., para anggota menyetujui untuk Notary Muhani Salim, S.H., the cooperative
mengubah status badan hukum Bank dari members agreed to change the Bank’s legal
koperasi menjadi perseroan terbatas. Akta entity from a cooperative to a limited liability
pendirian yang berkaitan dengan perubahan company. The Bank’s deed of establishment
status badan hukum Bank dinyatakan dengan and the amendment relating to the change in
akta notaris No. 126 tanggal 25 Februari 1993 legal entity were covered by notarial deed
dari Notaris Muhani Salim, S.H., beserta No. 126 dated February 25, 1993 of Notary
pembetulannya, dengan akta notaris No. 118 Muhani Salim, S.H., and notarial deed No. 118
tanggal 28 Mei 1993 dari notaris yang sama. dated May 28, 1993 of the same notary,
respectively.
Perubahan ini telah disahkan oleh Menteri These changes were approved by the Minister
Kehakiman Republik lndonesia dalam Surat of Justice of the Republic of Indonesia in its
Keputusan No. C2-5332.HT.01.01.TH.93 Decision Letter No. C2-5332.HT.01.01.TH.93
tanggal 29 Juni 1993 serta diumumkan dalam dated June 29, 1993 and were published in
Berita Negara Republik Indonesia No. 3633 Supplement No. 64 of State Gazette No. 3633
tambahan No. 64 tanggal 10 Agustus 1993. dated August 10, 1993. The changes were also
Perubahan ini juga telah disetujui oleh Menteri approved by the Minister of Finance of the
Keuangan Republik Indonesia dalam Surat Republic of Indonesia in its Decision
Keputusan No. S-1382/MK.17/1993 tanggal Letter No. S-1382/MK.17/1993 dated
28 Agustus 1993. Bank memulai kegiatan August 28, 1993. The Bank started commercial
usaha dalam bentuk perseroan terbatas pada operations as a limited liability company on
tanggal 1 Juli 1993. July 1, 1993.
- 10 -
Page 673
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
a. Pendirian Bank (lanjutan) a. Establishment of the Bank (continued)
Berdasarkan anggaran dasar PT Bank KB Based on the articles of association of PT Bank
Indonesia Tbk, Akta Pernyataan Keputusan KB Indonesia Tbk, Deed of Statement of
Rapat Perubahan Anggaran Dasar tertanggal Meeting Resolutions on Amendments to the
26 Juni 2025 dengan No. 115 sebagaimana Articles of Association dated June 26, 2025 with
surat Keputusan Menteri Hukum Republik No. 115 as per the Decree of the Minister of
Indonesia tertanggal 8 Juli 2025 dengan No. Law of the Republic of Indonesia dated July 8,
AHU-0044224.AH.01.02 tahun 2025 tentang 2025 with No. AHU-0044224.AH.01.02 of 2025
Persetujuan Perubahan Anggaran Dasar concerning Approval of Amendments to the
Perseroan Terbatas PT Bank KB Indonesia Articles of Association of the Limited Liability
Tbk, dan susunan terakhir Dewan Komisaris Company PT Bank KB Indonesia Tbk, and the
beserta Anggota Direksi berdasarkan Akta latest composition of the Board of
Pernyataan Keputusan Rapat tertanggal Commissioners and Members of the Board of
8 Oktober 2025 dengan No. 17, sebagaimana Directors based on Deed of Statement of
telah diterima dan dicatat di dalam database Meeting Resolutions dated October 08, 2025
Sistem Administrasi Badan Hukum with No. 17, as has been received and recorded
Kementerian Hukum RI tertanggal 09 Oktober in the database of the Legal Entity
2025 dengan No. AHU-AH.01.09-0348255 Administration System of the Ministry of Law of
Perihal: Penerimaan Pemberitahuan the Republic of Indonesia dated October 09,
Perubahan Data Perseroan PT Bank KB 2025 with No. AHU-AH.01.09-0348255 Subject:
Indonesia Tbk, oleh karena itu sah dan Receipt of Notification of Changes to Company
berwenang bertindak untuk dan atas nama PT Data of PT Bank KB Indonesia Tbk, therefore
Bank KB Indonesia Tbk. legally and authorized to act for and on behalf of
PT Bank KB Indonesia Tbk.
Entitas induk sekaligus pemegang saham The parent entity as well as the
pengendali Bank adalah Kookmin Bank Co., controlling shareholder of the Bank is Kookmin
Ltd. Bank Co., Ltd.
Kantor pusat Bank beralamat di Jalan The Bank’s head office is located at Jalan
M.T. Haryono Kav. 50-51, Jakarta 12770, M.T. Haryono Kav. 50-51, Jakarta 12770,
Indonesia. Indonesia.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the Bank
Bank memiliki kantor pusat operasi, kantor has operations headquarter, branches, sub-
cabang, kantor cabang pembantu, kantor branches, functional office and ATM’s as follow:
fungsional dan ATM sebagai berikut:
2025 2024
Kantor pusat operasi 1 1 Operations headquarter
Kantor cabang 29 29 Branches
Kantor cabang pembantu 121 141 Sub-branches
Kantor fungsional 2 2 Functional offices
ATM 156 30 ATM
b. Susunan Pengurus Bank b. Composition of the Bank’s Management
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the Bank
jumlah karyawan Bank, termasuk karyawan has total employees, including non-permanent,
tidak tetap, masing-masing adalah sebesar of 2,334 and 2,898, respectively (unaudited).
2.334 dan 2.898, (tidak diaudit).
Personil manajemen kunci mencakup Dewan Key management personnel consists of the
Komisaris, Direksi, dan pejabat eksekutif yaitu Board of Commissioners, Directors, and key
pejabat yang bertanggung jawab langsung executives who have direct responsibility to the
kepada Direksi. Directors.
- 11 -
Page 674
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
b. Susunan Pengurus Bank (lanjutan) b. Composition of the Bank’s Management
(continued)
Susunan Dewan Komisaris dan Direksi Bank The members of the Bank’s Board of
pada tanggal 31 Desember 2025 adalah Commissioners and Directors as at
sebagai berikut: December 31, 2025, are as follows:
31 Desember/
December 31, 2025
Dewan Komisaris: Board of Commissioners:
Komisaris Utama Jerry Marmen President Commissioner
Wakil Komisaris Utama Seng Hyup Shin Deputy President Commissioner
Komisaris Independen Stephen Liestyo Independent Commissioner
Komisaris Independen Hae Wang Lee Independent Commissioner
Direksi: Board of Directors:
Direktur Utama Kunardy Darma, Lie President Director
Direktur Retail Robby Mondong *) Retail Director
Direktur Kepatuhan dan Risiko Dodi Widjajanto Compliance and Risk Director
Direktur Keuangan Jang Hyuk Im Finance Director
Direktur Kredit Henry Sawali Credit Director
Direktur Strategi Jung Ho Han Strategic Director
Direktur Wholesale Widodo Suryadi *) Wholesale Director
*) Terhitung efektif sejak ditetapkan oleh Bank *) Shall be effective as stipulation specified by
setelah memenuhi semua persyaratan yang Bank after fulfilling all requirements
diatur dalam POJK No. 27/POJK.03/2016, governed by POJK No. 27/POJK.03/2016,
No. 37/POJK.03/2017 dan/atau peraturan No. 37/ POJK.03/2017 and/or other applicable
perundang-undangan lainnya yang berlaku. laws and regulations.
Susunan Dewan Komisaris dan Direksi Bank The members of the Bank’s Board of
pada tanggal 31 Desember 2025 adalah Commissioners and Directors as at
berdasarkan Rapat Umum Pemegang Saham December 31, 2025 is based on Extraordinary
Luar Biasa tanggal 6 Oktober 2025 yang General Meeting of Shareholders dated
dituangkan dalam akta notaris No. 17 tanggal October 6, 2025 as stated in notarial deed
8 Oktober 2025 dan Surat Keputusan Dewan No. 17 dated October 8, 2025 and Decree of
Komisaris No. 481/BOCO/XI/2025 tentang the Board of Commissioners No. 481/
Pembagian Tugas, Tanggung Jawab dan BOCO/XI/2025 concerning Distribution of
Alternate Direksi PT Bank KB Indonesia Tbk. Roles, Responsibilities and Alternate the Board
of Directors PT Bank KB Indonesia Tbk.
Susunan Dewan Komisaris dan Direksi Bank The members of the Bank’s Boards of
pada tanggal 31 Desember 2024 adalah Commissioners and Board of Directors as at
sebagai berikut: December 31, 2024, are as follows:
31 Desember/
December 31, 2024
Dewan Komisaris: Board of Commissioners:
Komisaris Utama Jerry Marmen President Commissioner
Wakil Komisaris Utama Seng Hyup Shin* Deputy President Commissioner
Komisaris Nanang Supriyatno Commissioner
Komisaris Independen Stephen Liestyo Independent Commissioner
Komisaris Independen Tippy Joesoef Independent Commissioner
Komisaris Independen Hae Wang Lee Independent Commissioner
- 12 -
Page 675
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
b. Susunan Pengurus Bank (lanjutan) b. Composition of the Bank’s Management
(continued)
Direksi: Board of Directors:
Direktur Utama Woo Yeul Lee President Director
Wakil Direktur Utama Robby Mondong Deputy President Director
Direktur Bisnis Retail & Service Helmi Fahrudin Retail Business & Services Director
Direktur Kepatuhan dan Risiko Dodi Widjajanto Compliance and Risk Director
Direktur Keuangan Jang Hyuk Im Finance Director
Direktur Kredit Henry Sawali Credit Director
Direktur Strategi Jung Ho Han Strategic Director
*) Terhitung efektif sejak ditetapkan oleh Bank *) Shall be effective as stipulation specified by
setelah memenuhi semua persyaratan yang Bank after fulfilling all requirements
diatur dalam POJK No. 27/POJK.03/2016, governed by POJK No. 27/POJK.03/2016,
No. 37/POJK.03/2017 dan/atau peraturan No. 37/POJK.03/2017 and/or other applicable
perundang-undangan lainnya yang berlaku. laws and regulations.
Susunan Dewan Komisaris dan Direksi Bank The members of the Bank’s Board of
pada tanggal 31 Desember 2024 adalah Commissioners and Directors as at December
berdasarkan Rapat Umum Pemegang Saham 31, 2024 is based on Extraordinary General
Luar Biasa tanggal 28 Juni 2024 yang Meeting of Shareholders dated June 28, 2024
dituangkan dalam akta notaris No. 116 tanggal as stated in notarial deed No.116 dated July 12,
12 Juli 2024 dan Surat Keputusan Dewan 2024 and Decree of the Board of
Komisaris No. SKEP/162DKOM/VII/2024 Commissioners No. SKEP/162DKOM/VII/2024
tentang Pembagian Tugas, Tanggung Jawab concerning Distribution of Roles,
dan Alternate Direksi PT Bank KB Indonesia Responsibilities and Alternate the Board of
Tbk. Directors PT Bank KB Indonesia Tbk.
Susunan Komite Audit Bank pada tanggal The composition of the Bank’s Audit Committee
31 Desember 2025 dan 2024, adalah sebagai as at December 31, 2025 and 2024, were as
berikut: follows:
2025 2024
Ketua Stephen Liestyo Stephen Liestyo Chairman
Anggota Hae Wang Lee**) Tippy Joesoef Member
Anggota Dewi Anggesty Sah Bandar Dewi Anggesty Sah Bandar Member
Anggota Jacobus Sindu Adisuwono Jacobus Sindu Adisuwono Member
**) Terhitung efektif sejak ditetapkan oleh Bank **) Shall be effective as stipulation specified by Bank
setelah diperolehnya persetujuan Kemampuan after obtaining approval for fit and proper by OJK.
dan Kepatutan (fit and proper) dari Otoritas
Jasa Keuangan.
Susunan Komite Pemantau Risiko pada The composition of the Bank’s Risk Monitoring
tanggal 31 Desember 2025 dan 2024, adalah Committee as at December 31, 2025 and 2024,
sebagai berikut: are as follows:
2025 2024
Ketua Stephen Liestyo*) Tippy Joesoef Chairman
Anggota Jerry Marmen Jerry Marmen Member
Anggota Seng Hyun Shin Seng Hyup Shin Member
Anggota Rahardja Alihamzah Stephen Liestyo Member
Anggota Togar Natigor Siregar Togar Natigor Siregar Member
Anggota - Rahardja Alimhamzah Member
Anggota - Nanang Supriyatno Member
- 13 -
Page 676
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
b. Susunan Pengurus Bank (lanjutan) b. Composition of the Bank’s Management
(continued)
*) Terhitung efektif sejak ditetapkan oleh Bank *) Shall be effective as stipulation specified by the
setelah memenuhi semua persyaratan yang Bank after fulfilling all requirements governed by
diatur dalam POJK No. 27/POJK.03/2016, POJK No. 27/POJK.03/2016, No. 37/POJK.03/
No. 37/POJK.03/2017, dan/atau peraturan 2017, and/or other applicable laws and
perundang-undangan lainnya yang berlaku. regulations.
Susunan Komite Remunerasi dan Nominasi The composition of the Bank’s Remuneration
pada tanggal 31 Desember 2025 dan 2024, and Nomination Committee as at December 31,
adalah sebagai berikut: 2025 and 2024, are as follows:
2025 2024
Ketua Hae Wang Lee Hae Wang Lee Chairman
Anggota Jerry Marmen Jerry Marmen Member
Anggota Seng Hyup Shin Seng Hyup Shin *) Member
Anggota Gamaridha Akhirul A.R Tippy Joesoef Member
Anggota - Nanang Supriyatno Member
Anggota - Gamaridha Akhirul A.R Member
*) Terhitung efektif sejak ditetapkan oleh Bank *) Shall be effective as stipulation specified by the
setelah memenuhi semua persyaratan yang Bank after fulfilling all requirements governed by
diatur dalam POJK No. 27/POJK.03/2016, POJK No. 27/POJK.03/2016, No. 37/POJK.
No. 37/POJK.03/2017 dan/atau peraturan 03/2017 and/or other applicable laws and
perundang-undangan lainnya yang berlaku. regulations.
Susunan Komite Tata Kelola dan Terintegrasi The composition of the Bank’s Integrated
pada tanggal 31 Desember 2025 dan 2024, governance committee as at December 31,
adalah sebagai berikut: 2025 and 2024, are as follows:
2025 2024
Ketua Hae Wang Lee**) Stephen Liestyo Chairman
Anggota Stephen Liestyo**) Hae Wang Lee Member
Anggota Dinan Sufendi Rae Dinan Sufendi Rae Member
**) Terhitung efektif sejak ditetapkan oleh Bank **) Shall be effective as stipulation specified by
setelah diperolehnya persetujuan Kemampuan Bank after obtaining approval for fit and proper
dan Kepatutan (fit and proper) dari Otoritas Jasa by OJK.
Keuangan.
Berdasarkan Surat Keputusan Direksi Based on the Company’s Directors Decision
Perseroan No. SKEP/131-DIR/XI/2024 tanggal Letter No. SKEP/131-DIR/XI/2024 dated
29 November 2024, Sekretaris Perusahaan November 29, 2024, the Corporate Secretary of
Bank pada tanggal 31 Desember 2025 dan the Bank as at December 31, 2025 and 2024 is
2024 adalah Ariz Dian Perkasa. Ariz Dian Perkasa.
Berdasarkan Surat Keputusan Direksi Based on the Company’s Directors Decision
Perseroan No. SKEP/0015-DIR/II/2022 tanggal Letter No. SKEP/0015-DIR/II/2022 dated
2 Februari 2022, Kepala Satuan Kerja Audit February 2, 2022, the Internal Audit Task Force
Internal (Kepala SKAI) pada tanggal Head (Chief of IATF) as at December 31, 2025
31 Desember 2025 dan 2024 adalah and 2024 is Roby Endrama Purba.
Roby Endrama Purba.
- 14 -
Page 677
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
c. Entitas anak c. Subsidiaries
Entitas anak yang tercakup dalam laporan The subsidiaries included in the consolidated
keuangan konsolidasian tahun yang berakhir financial statements for the years ended
pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024, are as follows:
adalah:
Tahun
Beroperasi
Kegiatan Komersial/ Persentase Kepemilikan/ Jumlah Aset/
Usaha/ Year of Percetage of Ownership Total Assets
Nama Perusahaan/ Business Commercial Domisili/
Company Name Activity Operation Domicile 2025 2024 2025 2024
PT KB Bukopin Finance Pembiayaan/
Financing 1983 Jakarta 99.24% 99.24% 1.194.657 667.748
PT Bank KB Bukopin Syariah Perbankan/
Banking 1990 Jakarta 95.92% 95.92% 9.334.702 8.644.906
PT KB Bukopin Finance (“KBBF”) PT KB Bukopin Finance (“KBBF”)
PT KB Bukopin Finance (“KBBF”) didirikan PT KB Bukopin Finance (“KBBF”) was
pada tanggal 11 Maret 1983 berdasarkan akta established on March 11, 1983 by notarial deed
notaris No. 5 dari Notaris Tan A Sioe, S.H., dan No. 5 of Notary Tan A Sioe, S.H., and is
bergerak dalam bidang leasing (perusahaan engaged in leasing activities. The Company’s
pembiayaan). Anggaran dasar Perusahaan Articles of Association have been amended
telah mengalami beberapa kali perubahan, several times, the last of which was made by
terakhir dengan Akta Notaris Linsia, S.H., Notarial Deed No. 1092 of Linsia, S.H., M.Kn.,
M.Kn., No. 1092 tanggal 25 Oktober 2023, dated October 25, 2023, in connection with
sehubungan dengan peningkatan modal increase in the Company’s issued and paid-up
ditempatkan dan disetor Perusahaan. capital.
Rapat Umum Pemegang Saham Luar Biasa The Extraordinary General Meeting of
(RUPSLB) menyetujui untuk melakukan Shareholders (EGMS) agreed to change the
perubahan nama Perseroan dari PT Bukopin name of the Company from PT Bukopin Finance
Finance menjadi PT KB Bukopin Finance to PT KB Bukopin Finance (“KBBF”) which was
(“KBBF”) yang dituangkan ke dalam Akta stated in the Deed No. 06 dated June 28, 2021
No. 06 tanggal 28 Juni 2021 dan telah and has received approval from the Ministry of
mendapat persetujuan dari Kementerian Law and Human Rights of the Republic of
Hukum Dan Hak Asasi Manusia RI Indonesia through the decision of the Minister of
melalui Keputusan Menteri Hukum Law And Human Rights number AHU-
Dan Hak Asasi Manusia nomor AHU- 0041490.AH.01.02.TAHUN 2021.
0041490.AH.01.02.TAHUN 2021.
Berdasarkan akta No. 1092 tanggal Based on deed No. 1092 dated October 25,
25 Oktober 2023 dari Notaris Linsia, S.H., 2023 from Notary Linsia S.H., M.Kn., the
M.Kn., Perusahaan menambah setoran modal Company increased its capital deposit in KBBF
pada KBBF sebesar 118.580 saham dengan by 118,580 shares with a total nominal value of
nilai nominal seluruhnya sebesar Rp592,900,000,000 thus increasing the
Rp592.900.000.000 sehingga meningkatkan Company's ownership percentage in KBBF
persentase kepemilihan perusahaan pada from 97.03% to 99.24%.
KBBF dari 97,03% menjadi 99,24%.
Berdasarkan Rapat Dewan Komisaris pada Based on the Board of Commissioners meeting
tanggal 23 Juni 2025 dengan agenda divestasi held on June 23, 2025 regarding the divestment
PT KB Bukopin Finance, rencana tersebut telah of PT KB Bukopin Finance, the plan was
disetujui berdasarkan Surat Direksi No. approved through Directors’ Letter No.
14722/PDI/VI/2025 tanggal 25 Juni 2025. 14722/PDI/VI/2025 dated June 25, 2025.
Selanjutnya, pada 1 Juli 2025, Bank telah Subsequently, on July 1, 2025, the Bank
menandatangani Sales and Purchase entered into a Sales and Purchase Agreement
Agreement dengan JB Woori Capital untuk with JB Woori Capital to divest 85% of the
melepas 85% kepemilikan saham Bank di Bank’s share ownership in KBBF as part of the
KBBF sebagai bagian dari langkah strategis Bank’s strategic initiative to strengthen its focus
Bank untuk memperkuat fokus pada bisnis inti. on core business activities. This divestment
Rencana divestasi tersebut juga telah plan has also obtained approval from the
memperoleh persetujuan dari Otoritas Jasa Otoritas Jasa Keuangan through Letter No. S-
Keuangan melalui surat No. S-173/PB.31/2025 173/PB.31/2025 dated September 13, 2025
tanggal 13 September 2025 (Catatan 55). (Note 55).
- 15 -
Page 678
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
c. Entitas anak (lanjutan) c. Subsidiaries (continued)
PT Bank KB Bukopin Syariah (“KBBS”) PT Bank KB Bukopin Syariah (“KBBS”)
PT Bank KB Bukopin Syariah (“KBBS”) PT Bank KB Bukopin Syariah (“KBBS”) as a
sebagai bank yang beroperasi dengan prinsip bank operating under sharia principles began
syariah yang bermula masuknya konsorsium with the entry of the consortium of PT Bank
PT Bank Bukopin, Tbk diakuisisinya PT Bank Bukopin, Tbk in the acquisition of PT Bank
Persyarikatan Indonesia (sebuah bank Persyarikatan Indonesia (a conventional bank)
konvensional) oleh PT Bank Bukopin, Tbk., by PT Bank Bukopin, Tbk. This acquisition
proses akuisisi tersebut berlangsung secara process took place gradually from 2005 to
bertahap sejak 2005 hingga 2008, dimana PT 2008, where PT Bank Persyarikatan Indonesia,
Bank Persyarikatan Indonesia yang previously named PT Bank Swansarindo
sebelumnya bernama PT Bank Swansarindo Internasional, was established in Samarinda,
Internasional didirikan di Samarinda, East Kalimantan based on Deed Number 102
Kalimantan Timur berdasarkan Akta Nomor dated July 29, 1990. It was a general bank that
102 tanggal 29 Juli 1990 merupakan bank obtained the Minister of Finance's Decree
umum yang memperolah Surat Keputusan Number 1.659/KMK.013/1990 dated December
Menteri Keuangan nomor 1.659/ 31, 1990, regarding the Granting of Business
KMK.013/1990 tanggal 31 Desember 1990 Merger Licenses of 2 (two) Market Banks and
tentang Pemberian Izin Peleburan Usaha 2 the Upgrade of Status to a General Bank under
(dua) Bank Pasar dan Peningkatan Status the name PT Bank Swansarindo Internasional,
Menjadi Bank Umum dengan nama PT Bank which commenced operations based on Bank
Swansarindo Internasional yang memperoleh Indonesia (BI) letter number 24/1/UPBD/PBD2/
kegiatan operasi berdasarkan surat Bank Smr dated May 1, 1991, regarding the Granting
Indonesia (BI) nomor 24/1/UPBD/PBD2/Smr of General Bank Business Licenses and the
tanggal 1 Mei 1991 tentang Pemberian Izin Relocation of Bank Offices.
Usaha Bank Umum dan Pemindahan Kantor
Bank.
Pada tanggal 30 Juni 2021 Rapat Umum v. On June 30, 2021 Extraordinary General
Pemegang Saham Luar Biasa (RUPSLB) Meeting Shareholders (EGMS) agreed to
menyetujui untuk melakukan perubahan nama change the company name from BSB into
Perseroan dari BSB menjadi PT Bank KB PT Bank KB Indonesia Syariah (“KBBS“) which
Indonesia Syariah (“KBBS”) yang dituangkan ke set forth into the Deed No. 02 dated July 6,
dalam Akta No. 02 tanggal 6 Juli 2021 dan telah 2021 and has been approved for keeping the
mendapat persetujuan Penetapan Penggunaan use of Bank License under new name from
Izin Usaha Bank dengan Nama Baru dari Authority Financial Services based
Otoritas Jasa Keuangan berdasarkan surat on SR-27/PB.101/2021 dated August 12, 2021
nomor SR-27/PB.101/2021 tanggal 12 Agustus and KEP-53/PB.1/2021 dated August 10, 2021.
2021 dan KEP-53/PB.1/2021 tanggal
10 Agustus 2021.
Pada tahun 2001 sampai akhir 2002, proses vi. In the years 2001 to the end of 2002, the
akuisisi oleh Organisasi Muhammadiyah dan acquisition process by the Muhammadiyah
sekaligus perubahan nama PT Bank Organization and the simultaneous name
Swansarindo Internasional menjadi PT Bank change of PT Bank Swansarindo Internasional
Persyarikatan Indonesia yang memperoleh to PT Bank Persyarikatan Indonesia, which
persetujuan dari (BI) nomor 5/4/KEP. DGS/2003 received approval from Bank Indonesia (BI)
tanggal 24 Januari 2003 yang dituangkan ke number 5/4/KEP. DGS/2003 dated January 24,
dalam akta nomor 109 Tanggal 31 Januari 2003, as stated in deed number 109 dated
2003. Dalam perkembangannya kemudian PT January 31, 2003. In its development, PT Bank
Bank Persyarikatan Indonesia melalui modal Persyarikatan Indonesia, thru additional capital
dan asistensi oleh PT Bank Bukopin, Tbk., and assistance from PT Bank Bukopin, Tbk., in
maka pada tahun 2008 setelah memperolah izin 2008 obtained a license for general banking
kegiatan usaha bank umum yang beroperasi operations based on sharia principles through
berdasarkan prinsip syariah melalui Surat the Governor of Bank Indonesia's Decree
Keputusan Gubernur Bank Indonesia nomor number 10/69/KEP.GBI/DpG/2008 dated
10/69/KEP.GBI/DpG/2 tambahan 008 tanggal October 27, 2008.
27 Oktober 2008
- 16 -
Page 679
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
c. Entitas anak (lanjutan) c. Subsidiaries (continued)
PT Bank KB Bukopin Syariah (“KBBS”) PT Bank KB Bukopin Syariah (“KBBS”)
(lanjutan) (continued)
tentang Pemberian Izin Perubahan Kegiatan vii. regarding the Granting of Permission for the
Usaha Bank Konvensional Menjadi Bank Change of Conventional Bank Business
Syariah, dan Perubahan Nama PT Bank Activities to Sharia Bank, and the Name Change
Persyarikatan Indonesia Menjadi PT Bank of PT Bank Persyarikatan Indonesia to PT Bank
Syariah Bukopin dimana secara resmi mulai Syariah Bukopin, which officially began
efektif beroperasi tanggal 9 Desember 2008, operating on December 9, 2008. The company's
kegiatan operasional Perseroan secara resmi operational activities were officially opened by
dibuka oleh Bapak M. Jusuf Kalla, Wakil Mr. M. Jusuf Kalla, Vise President of the
Presiden Republik Indonesia periode 2004 - Republic of Indonesia for the 2004-2009 period.
2009.
Pada tanggal 30 Juni 2021 Rapat Umum On June 30, 2021, the Extraordinary General
Pemegang Saham (RUPS) Luar Biasa Meeting of Shareholders (EGMS) approved the
menyetujui untuk melakukan perubahan nama change of the Company's name to PT Bank KB
Perseroan menjadi PT Bank KB Bukopin Bukopin Syariah (KBBS), which was
Syariah (KBBS) yang dituangkan ke dalam documented in Deed No. 02 dated July 6, 2021,
Akta No. 02 tanggal 6 Juli 2021 dan telah and has received approval for the Use of the
mendapat persetujuan Penetapan Penggunaan New Bank Business License Name from the
Izin Usaha Bank dengan Nama Baru dari Financial Services Authority based on letter
Otoritas Jasa Keuangan berdasarkan surat number SR-27/PB.101/2021 dated August 12,
nomor SR-27/PB.101/2021 tanggal 12 Agustus 2021, and KEP-53/PB.1/2021 dated August 10,
2021 dan KEP-53/PB.1/2021 tanggal 10 2021.
Agustus 2021
Berdasarkan akta No. 04 tanggal 16 Oktober viii. Based on deed No. 04 dated October 16, 2023,
2023 dari Notaris Hasnah, S.H., Perusahaan from Notary Hasnah, S.H., the Company
menambah setoran modal pada KBBS sebesar increased its capital contribution to KBBS by
13.600.000.000 saham seri C dengan nilai 13,600,000,000 series C shares with a total
nominal seluruhnya sebesar nominal value of Rp680,000,000,000. This
Rp680.000.000.000. Hal ini memengaruhi affects the Company's ownership percentage in
persentase kepemilikan Perusahaan pada KBBS from 92.78% to 95.92%.
KBBS dari 92,78% menjadi 95,92%.
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank shares
Penawaran umum obligasi Public offering of bonds
Pada tanggal 21 April 2015, Bank telah On April 21, 2015, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration in connection with the
sehubungan dengan Penawaran Umum Shelf Public Offering of Shelf-registered
Berkelanjutan Obligasi Subordinasi Subordinated Bonds II Bank KB Bukopin
Berkelanjutan II Bank Bukopin Tahap I Tahun Tranche I Year 2015 (Shelf Public Offering)
2015 (Penawaran Umum Berkelanjutan) through letter No. 05630/DIR/IV/2015 to
kepada Otoritas Jasa Keuangan (“OJK”) melalui Financial Services Authority (“OJK”) in relation
surat No. 05630/DIR/IV/2015 dalam rangka with the Shelf Public Offering of Shelf-registered
Penawaran Umum Berkelanjutan Obligasi Subordinated Bonds II Bank KB Bukopin
Subordinasi Berkelanjutan II Bank KB Bukopin amounting to Rp2,000,000, whereby at first
dengan jumlah sebesar Rp2.000.000, dimana tranche the Bank issued and offered the Shelf-
pada tahap pertama Bank menerbitkan dan registered Subordinated Bonds II Bank KB
menawarkan Obligasi Subordinasi Bukopin Tranche I Year 2015 (Subordinated
Berkelanjutan II Bank KB Bukopin Tahap I Bonds) amounted to Rp400,000.
Tahun 2015 (Obligasi Subordinasi) dengan
jumlah pokok sebesar Rp400.000.
- 17 -
Page 680
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum obligasi (lanjutan) Public offering of bonds (continued)
Obligasi Subordinasi tersebut diterbitkan tanpa The Subordinated Bonds issued were scripless,
warkat, ditawarkan dengan nilai 100% dari nilai offered at 100% of nominal value, with 7
nominal, berjangka waktu 7 (tujuh) tahun (seven) years tenor and fixed interest rate of
dengan tingkat bunga tetap sebesar 12,00% 12.00% per annum and will be paid quarterly
per tahun dan dibayarkan setiap triwulan dan and mature on June 30, 2022.
akan jatuh tempo pada tanggal 30 Juni 2022.
Bank memperoleh pernyataan efektif dari OJK The Bank received the effective statement from
untuk melakukan Penawaran Umum OJK to conduct Shelf Public Offering through its
Berkelanjutan melalui suratnya No. S-26/D.04/ letter No. S-26/D.04/2015 dated June 23, 2015.
2015 tanggal 23 Juni 2015 dilaksanakan pada The Shelf Public Offering was held on
24 - 25 Juni 2015. Dana Berkelanjutan ini telah June 24 - 25, 2015. The proceeds from the
diterima oleh Bank pada 30 Juni 2015 yang Shelf Public Offering were received by the Bank
diperoleh dari Penawaran Umum Juni 2015. on June 30, 2015 from Public Offering in June
2015.
Pada 11 Januari 2017, Bank telah On January 11, 2017, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration in connection with the
sehubungan dengan Penawaran Umum Shelf Public Offering of Shelf-registered
Berkelanjutan Obligasi Subordinasi Subordinated Bonds II Bank KB Bukopin
Berkelanjutan II Bank KB Bukopin Tahap II Tranche II Year 2017 (Shelf Public Offering)
Tahun 2017 (Penawaran Umum Berkelanjutan) through letter No. 00455/DIR/I/2017 to Financial
kepada OJK melalui surat No. Services Authority (“OJK”), in relation with the
00455/DIR/I/2017 dalam rangka Penawaran Shelf Public Offering of Shelf-registered
Umum Berkelanjutan Obligasi Subordinasi Subordinated Bonds II Bank KB Bukopin
Berkelanjutan II Bank KB Bukopin dengan amounting to Rp2,000,000, whereby at second
jumlah sebesar Rp2.000.000, dimana pada tranche the Bank issued and offered the Shelf-
tahap kedua Bank menerbitkan dan registered Subordinated Bonds II Bank KB
menawarkan Obligasi Subordinasi Bukopin Tranche II Year 2017 (Subordinated
Berkelanjutan II Bank KB Bukopin Tahap II Bonds) amounted to Rp1,405,000.
Tahun 2017 (Obligasi Subordinasi) dengan
jumlah pokok sebesar Rp1.405.000.
Obligasi Subordinasi tersebut diterbitkan tanpa The Subordinated Bonds issued were scripless,
warkat, ditawarkan dengan nilai 100% dari nilai offered at 100% of nominal value, with 7
nominal, berjangka waktu 7 (tujuh) tahun (seven) years tenor and fixed interest rate of
dengan tingkat bunga tetap sebesar 11,00% 11.00% per annum and will be paid quarterly
per tahun dan dibayarkan setiap triwulan dan and mature on February 28, 2024. The Bank
akan jatuh tempo pada tanggal 28 Februari received the effective statement from OJK to
2024. Bank memperoleh pernyataan efektif dari conduct Shelf Public Offering through
OJK untuk melakukan Penawaran Umum its letter No. S-161/PB.313/2016 dated
Berkelanjutan melalui suratnya No. S-161/ December 23, 2016. The Shelf Public Offering
PB.313/2016 tanggal 23 Desember 2016. was held on February 20 - 23, 2017. The
Penawaran Umum Berkelanjutan dilaksanakan proceeds from the Shelf Public Offering were
pada tanggal 20 - 23 Februari 2017. Dana yang received by the Bank on February 28, 2017.
diperoleh dari Penawaran Umum Berkelanjutan
ini telah diterima oleh Bank pada tanggal
28 Februari 2017.
- 18 -
Page 681
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum obligasi (lanjutan) Public offering of bonds (continued)
Pada 10 September 2021, Bank telah On September 10, 2021, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration in connection with the
sehubungan dengan Penawaran Umum Shelf Public Offering of Shelf-registered
Berkelanjutan Obligasi Berkelanjutan I Bank KB Subordinated Bonds I Bank KB Bukopin
Bukopin Tahap I Tahun 2021 (Penawaran Tranche I Year 2021 (Shelf Public Offering)
Umum Berkelanjutan) kepada OJK melalui through letter No. 08550/DIR/V/2021 to
surat No. 08550/DIR/V/2021 dalam rangka Financial Services Authority (“OJK”), in relation
Penawaran Umum Berkelanjutan Obligasi with the Shelf Public Offering of Shelf-
Subordinasi Berkelanjutan I Bank KB Bukopin registered Subordinated Bonds I Bank KB
dengan jumlah sebesar Rp1.000.000, dimana Bukopin amounting to Rp1,000,000, whereby at
pada tahap pertama Bank menerbitkan dan first tranche the Bank issued and offered the
menawarkan Obligasi Subordinasi Shelf-registered Subordinated Bonds I Bank KB
Berkelanjutan I Bank KB Bukopin Tahap I Bukopin Tranche I Year 2021 (Subordinated
Tahun 2021 (Obligasi Subordinasi) dengan Bonds) amounted to Rp1,000,000.
jumlah pokok sebesar Rp1.000.000.
Pada 10 September 2021, Bank telah On September 10, 2021, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration in connection with the
sehubungan dengan Penawaran Umum Shelf Public Offering of Shelf-registered
Berkelanjutan Obligasi Subordinasi Subordinated Bonds III Bank KB Bukopin
Berkelanjutan III Bank KB Bukopin Tahap I Tranche I Year 2021 serie A and serie B (Shelf
Tahun 2021 seri A dan seri B (Penawaran Public Offering) through letter No. 08550/
Umum Berkelanjutan) kepada OJK melalui DIR/V/2017 to Financial Services Authority
surat No. 08550/DIR/V/2017 dalam rangka (“OJK”), in relation with the Shelf Public
Penawaran Umum Berkelanjutan Obligasi Offering of Shelf-registered Subordinated
Subordinasi Berkelanjutan III Bank KB Bukopin Bonds III Bank KB Bukopin amounting to
dengan jumlah masing-masing sebesar Rp315,000 and Rp685,000 respectively,
Rp315.000 dan Rp685.000, dimana pada tahap whereby at third tranche the Bank issued and
ketiga Bank menerbitkan dan menawarkan offered the Shelf-registered Subordinated
Obligasi Subordinasi Berkelanjutan III Bank KB Bonds III Bank KB Bukopin Tranche I Year
Bukopin Tahap I Tahun 2021 seri A (Obligasi 2021 serie A (Subordinated Bonds ISIN No.
Subordinasi No. ISIN IDA0001176A9) dan IDA0001176A9) and Shelf-registered
Obligasi Subordinasi Berkelanjutan III Bank KB Subordinated Bonds III Bank KB Bukopin
Bukopin Tahap I Tahun 2021 seri B (Obligasi Tranche I Year 2021 series B (Subordinated
Subordinasi No. ISIN IDA0001176B7) dengan Bonds ISIN No. IDA0001176B7) amounted to
jumlah pokok masing-masing sebesar Rp315,000 and Rp685,000, respectively.
Rp315.000 dan Rp685.000.
Pada 14 Oktober 2024, Bank menerbitkan On October 14, 2024, the Bank issued Global
Obligasi Global PT Bank KB Bukopin Tbk, Bond PT Bank KB Bukopin Tbk, a Senior
Obligasi Senior Tanpa Jaminan. Jumlah Unsecured Bond. The Bond amounts to
obligasi sebesar USD300.000.000 (angka USD 300,000,000 (full amount) (Rp4,828,500)
penuh) (Rp4.828.500) dengan jangka waktu 3 with a tenor of 3 years with a coupon rate of
tahun dengan tingkat bunga 5,658% per tahun 5.658% per annum, maturing on October 30,
dan akan jatuh tempo pada 30 Oktober 2027. 2027. The issuance is intended for refinancing
Penerbitan ini dimaksudkan untuk membiayai existing short-term debt and other general
kembali utang jangka pendek yang ada dan corporate purposes. The bond has been
tujuan umum perusahaan lainnya. Surat Utang assigned the security code ISIN:
ini telah diberi kode keamanan ISIN: XS2904540692 and is listed on the Singapore
XS2904540692 dan tercatat di Bursa Efek Exchange (SGX-ST).
Singapura (SGX-ST).
- 19 -
Page 682
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham Public offering of shares
Pada bulan Juni 2006, Bank melakukan In June 2006, the Bank undertook an Initial
Penawaran Umum Saham Perdana sejumlah Public Offering of Shares of 843,765,500 Series
843.765.500 lembar saham Seri B dengan nilai B shares with a par value of Rp100 (full
nominal Rp100 (nilai penuh) per saham dengan amount) per share and offering price of Rp350
harga jual Rp350 (nilai penuh) per saham (full amount) per share to the public, through
kepada masyarakat, melalui pasar modal di the capital market in Indonesia, in accordance
Indonesia sesuai dengan ketentuan perundang- with the prevailing capital market law. The Bank
undangan yang berlaku. Penawaran Umum received the effectivity statement from
Saham Perdana saham Seri B kepada the BAPEPAM-LK through its letter
masyarakat ini telah memperoleh pernyataan No. S-825/BL/2006 dated June 30, 2006 for the
efektif dari BAPEPAM-LK melalui suratnya sale of Series B shares to the public.
No. S-825/BL/2006 tanggal 30 Juni 2006.
Saham yang ditawarkan tersebut mulai The Initial Public Offering (IPO) shares were
diperdagangkan di Bursa Efek Indonesia pada initially traded on the Indonesia Stock
tanggal 10 Juli 2006 dan pada saat yang Exchange on July 10, 2006 and at the same
bersamaan sebanyak 99% saham Bank juga time, 99% of the Bank’s shares were listed. All
dicatatkan. Seluruh saham kelas A sebesar Series A shares amounting to 0.31% and
0,31% dan saham kelas B sebesar 0,69% yang Series B shares amounting to 0.69% which
dimiliki oleh Kopelindo dan Kopkapindo masing- were owned by Kopelindo and Kopkapindo
masing secara proporsional tidak dicatatkan proportionally, were not listed to comply with
dalam rangka memenuhi ketentuan peraturan the government regulation.
pemerintah.
Pada tanggal 26 Oktober 2009, Bank telah On October 26, 2009, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration regarding Limited
sehubungan dengan Penawaran Umum Public Offering I through letter No. 7548/
Terbatas I kepada BAPEPAM-LK melalui surat DIR/X/2009 to BAPEPAM-LK, in relation with
No. 7548/DIR/X/2009 dalam rangka penerbitan the issuance of pre-emptive rights to the
Hak Memesan Efek Terlebih Dahulu (HMETD) shareholders (Note 27b). Total shares offered
kepada pemegang saham (Catatan 27b). were 286,050,768 common B shares (“New
Saham yang ditawarkan adalah sebanyak Shares”) with a par value of Rp100 (full
286.050.768 saham biasa kelas B baru amount) per share and offering price of Rp415
(“Saham Baru”) dengan nilai nominal Rp100 (full amount) per share. The Bank received the
(nilai penuh) per saham dengan harga effectivity statement from BAPEPAM-LK to
penawaran Rp415 (nilai penuh) per saham. conduct Limited Public Offering I through
Bank memperoleh pernyataan efektif dari its letter No. S-10319/BL/2009 dated
BAPEPAM-LK untuk melakukan Penawaran November 26, 2009.
Umum Terbatas I melalui suratnya No. S-
10319/BL/2009 tanggal 26 November 2009.
Pada tanggal 26 November 2009, Bank On November 26, 2009, the Bank held an
melakukan Rapat Umum Pemegang Saham Extraordinary General Meeting of Shareholders
Luar Biasa untuk menyetujui pelaksanaan to approve the execution of the Limited Public
Penawaran Umum Terbatas I dalam rangka Offering I with pre-emptive rights.
penerbitan HMETD.
- 20 -
Page 683
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Penawaran Umum Terbatas I dilaksanakan The Limited Public Offering I was held on
pada tanggal 4 - 10 Desember 2009. Jumlah December 4 - 10, 2009. The total proceeds
dana yang diperoleh dari hasil Penawaran from Limited Public Offering I amounting to
Umum Terbatas I adalah sebesar Rp118.711 Rp118,711 (for 286,050,768 common B
(untuk 286.050.768 saham biasa kelas B), shares), of which Rp62,955 (for 151,699,698
dimana sebesar Rp62.955 (untuk 151.699.698 common B shares) was raised from the public
saham biasa kelas B) diperoleh dari and Rp55,756 (for 134,351,070 common B
masyarakat dan sebesar Rp55.756 shares) was raised from Koperasi Pegawai
(untuk 134.351.070 saham biasa kelas B) Bulog Seluruh Indonesia (Kopelindo) and
diperoleh dari Koperasi Pegawai Bulog Seluruh Yayasan Bina Sejahtera Warga (Yabinstra)
Indonesia (Kopelindo) dan Yayasan Bina Bulog, who acted as the standby buyers with
Sejahtera Warga (Yabinstra) Bulog yang proportional share of 89.83% and 10.17%,
bertindak sebagai pembeli siaga (standby respectively.
buyer) dengan proporsi masing-masing sebesar
89,83% dan 10,17%.
Dana yang diperoleh dari Penawaran Umum The proceeds from the Limited Public Offering I
Terbatas I ini telah diterima oleh Bank pada were received by the Bank in December 2009.
bulan Desember 2009.
Pada tanggal 20 Desember 2010, Bank telah On December 20, 2010, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration regarding Limited
sehubungan dengan Penawaran Umum Public Offering II through letter No. 11754/
Terbatas II kepada BAPEPAM-LK melalui surat DIR/XII/2010 to BAPEPAM-LK, in relation with
No. 11754/DIR/XII/2010 dalam rangka the issuance of pre-emptive rights to the
penerbitan Hak Memesan Efek Terlebih Dahulu shareholders (Note 27b).
(HMETD) kepada pemegang saham (Catatan
27b).
Saham yang ditawarkan adalah sebanyak Total shares offered were 2,051,366,765
2.051.366.765 saham biasa kelas B baru common B shares (“New Shares”) with a par
(“Saham Baru”) dengan nilai nominal Rp100 value of Rp100 (full amount) per share and
(nilai penuh) per saham dengan harga offering price of Rp520 (full amount) per share.
penawaran Rp520 (nilai penuh) per saham. The Bank received the effectivity statement
Bank memperoleh pernyataan efektif dari from BAPEPAM-LK to conduct Limited Public
BAPEPAM-LK untuk melakukan Penawaran Offering II through its letter No. S-771/BL/2011
Umum Terbatas II melalui suratnya dated January 26, 2011. On January 26, 2011,
No. S-771/BL/2011 tanggal 26 Januari 2011. the Bank held an Extraordinary General
Pada tanggal 26 Januari 2011, Bank Meeting of Shareholders to approve the
melakukan Rapat Umum Pemegang Saham execution of the Limited Public Offering II with
Luar Biasa untuk menyetujui pelaksanaan pre-emptive rights.
Penawaran Umum Terbatas II dalam rangka
penerbitan HMETD.
- 21 -
Page 684
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Penawaran Umum Terbatas II dilaksanakan The Limited Public Offering II was held on
pada tanggal 10 - 17 Februari 2011. Jumlah February 10 - 17, 2011. The total proceeds
dana yang diperoleh dari hasil Penawaran from Limited Public Offering II amounted to
Umum Terbatas II adalah sebesar Rp929.739 Rp929,739 (for 1,787,960,495 common B
(untuk 1.787.960.495 saham biasa kelas B), shares), of which Rp921,098 (for 1,771,342,921
dimana sebesar Rp921.098 (untuk common B shares) was raised from the public
1.771.342.921 saham biasa kelas B) diperoleh and Rp8,641 (for 16,617,574 common B
dari masyarakat dan sebesar Rp8.641 (untuk shares) was raised from Koperasi Karyawan
16.617.574 saham biasa kelas B) diperoleh dari Bank KB Bukopin Jakarta (KKBJ) and Induk
Koperasi Karyawan Bank KB Bukopin Jakarta Koperasi Perikanan Indonesia (IKPI). The
(KKBJ) dan Induk Koperasi Perikanan proceeds from the Limited Public Offering II
Indonesia (IKPI). Dana yang diperoleh dari were received by the Bank in February 2011.
Penawaran Umum Terbatas II ini telah diterima
oleh Bank pada bulan Februari 2011.
Pada tanggal 28 Oktober 2013, Bank telah On October 28, 2013, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration regarding Limited
sehubungan dengan Penawaran Umum Public Offering III through letter No.
Terbatas III kepada Otoritas Jasa Keuangan 13308/DIR/X/2013 to the Financial Services
melalui surat No. 13308/DIR/X/2013 dalam Authority, in relation with the issuance of pre-
rangka penerbitan Hak Memesan Efek Terlebih emptive rights to the shareholders.
Dahulu (HMETD) kepada pemegang saham.
Saham yang ditawarkan adalah sebanyak- Total shares offered were 2,659,505,614
banyaknya 2.659.505.614 saham biasa kelas B common B shares (“New Shares”) with a par
baru (“Saham Baru”) dengan nilai nominal value of Rp100 (full amount) per share and
Rp100 (nilai penuh) per saham dengan harga offering price of Rp660 (full amount) per share.
penawaran Rp660 (nilai penuh) per saham. The Bank received the effectivity statement
Bank memperoleh pernyataan efektif dari from the Financial Services Authority to conduct
Otoritas Jasa Keuangan untuk melakukan Limited Public Offering III through its
Penawaran Umum Terbatas III melalui surat letter No. S-424/D.04/2013 dated
No. S-424/D.04/2013 tanggal 12 Desember December 12, 2013. On December 11 - 13,
2013. Pada 11 - 13 Desember 2013, Bank 2013, the Bank held an Extraordinary General
melakukan Rapat Umum Pemegang Saham Meeting of Shareholders to approve the
Luar Biasa untuk menyetujui pelaksanaan execution of the Limited Public Offering III with
Penawaran Umum Terbatas III dalam rangka pre-emptive rights.
penerbitan HMETD.
Penawaran Umum Terbatas III dilaksanakan The Limited Public Offering III was held on
pada tanggal 30 Desember 2013 sampai December 30, 2013 to January 7, 2014. The
7 Januari 2014. Jumlah dana yang diperoleh total proceeds from Limited Public Offering III
dari hasil Penawaran Umum Terbatas III amounted to Rp730,126 (for 1,106,252,141
sebesar Rp730.126 (untuk 1.106.252.141 common B shares), of which Rp9,291 (for
saham biasa kelas B), dari nilai tersebut 14,076,556 common B shares) was raised from
sebesar Rp9.291 (untuk 14.076.556 saham the public, Rp343,410 (for 520,319,150
biasa kelas B) diperoleh dari masyarakat, common B shares) was raised from Koperasi
sebesar Rp343.410 (untuk 520.319.150 saham Pegawai Bulog Seluruh Indonesia (Kopelindo)
biasa kelas B) diperoleh dari Koperasi Pegawai and Rp377,425 (for 571,856,435 common B
Bulog Seluruh Indonesia (Kopelindo) dan shares) was raised from PT Bosowa
sebesar Rp377.425 (untuk 571.856.435 saham Corporindo. The proceeds from the Limited
biasa kelas B) dari PT Bosowa Corporindo. Public Offering III received by the Bank until
Dana yang diperoleh dari Penawaran Umum December 31, 2013 amounted to Rp587,490
Terbatas III ini telah diterima oleh Bank hingga and until January 9, 2014 amounted to
tanggal 31 Desember 2013 sebesar Rp587.490 Rp730,126.
dan hingga tanggal 9 Januari 2014 sebesar
Rp730.126.
- 22 -
Page 685
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Pada tanggal 22 Mei 2018, Bank melakukan On May 22, 2018, the Bank held an
Rapat Umum Pemegang Saham Tahunan Extraordinary General Meeting of Shareholders
untuk menyetujui pelaksanaan Penawaran to approve the execution of the Limited Public
Umum Terbatas IV dalam rangka penerbitan Offering IV with pre-emptive rights. The Bank
HMETD. Bank memperoleh pernyataan efektif received the effectivity statement from the
dari Otoritas Jasa Keuangan untuk Financial Services Authority to conduct
melakukan Penawaran Umum Terbatas IV Limited Public Offering IV through its letter
melalui surat No. S-92/D.04/2018 tanggal No. S-92/D.04/2018 dated June 29, 2018. On
29 Juni 2018. Pada tanggal 2 Juli 2018, Bank July 2, 2018, the Bank submitted a Statement
telah menyampaikan Pernyataan Pendaftaran of Registration regarding Limited Public
sehubungan dengan Penawaran Umum Offering IV through letter No. 10400/SKPR/
Terbatas IV kepada Otoritas Jasa Keuangan X/2018 to The Financial Services Authority, in
melalui surat No. 10400/SKPR/ X/2018 dalam relation with the issuance of pre-emptive rights
rangka Penyampaian penerbitan Saham to the shareholders.
melalui Hak Memesan Efek Terlebih Dahulu
(HMETD) kepada pemegang saham.
Saham yang ditawarkan adalah sebanyak- Total shares offered were 2,725,986,130
banyaknya 2.725.986.130 saham biasa kelas B common B shares (“New Shares”) with a par
baru (“Saham Baru”) dengan nilai nominal value of Rp100 (full amount) per share and
Rp100 (nilai penuh) per saham dengan harga offering price of Rp570 (full amount) per share.
penawaran Rp570 (nilai penuh) per saham.
Penawaran Umum Terbatas (PUT) IV The Limited Public Offering (LPO) IV was held
dilaksanakan pada tanggal 13 Juli 2018 - on July 13, 2018 to July 25, 2018. Until
25 Juli 2018. Hingga tanggal 27 Juli 2018, Bank July 27, 2018, the Bank has received proceed
telah menerima dana dari PUT IV sebesar from LPO IV amounting to Rp1,462,214, consist
Rp1.462.214 yaitu dari Kookmin Bank sebesar of Kookmin Bank amounting to Rp1,460,910
Rp1.460.910 dan dari Publik sebesar Rp1.304. and from Public of Rp1,304. Based on letter
Berdasarkan surat dari PT Datindo Entrycom from PT Datindo Entrycom regarding the
mengenai komposisi pemegang saham pada composition of shareholders as at July 30,
tanggal 30 Juli 2018, dana dari Kookmin Bank 2018, the proceed from Kookmin Bank has
telah dicatatkan sebagai peningkatan modal been registered as increase in paid-up capital
disetor sebesar 2.565.288.316 saham biasa amounting to 2,565,288,316 common B shares.
kelas B.
Pada tanggal 29 Juni 2020 Bank telah On June 29, 2020 Bank submitted a Statement
menyampaikan Pernyataan Pendaftaran of Registration regarding Limited Public
sehubungan dengan Penawaran Umum Offering (LPO) V to The Financial Services
Terbatas (PUT) V kepada Otoritas Jasa Authority (FSA) through Sprint OJK. LPO V will
Keuangan (OJK) melalui aplikasi Sprint OJK. issue 4,660,763,499 common B shares (“New
PUT V akan menerbitkan 4.660.763.499 lembar Shares”) with a par value of Rp100 (full
saham biasa kelas B baru (“Saham Baru”) amount) per share and offering price of Rp180
dengan nilai nominal Rp100 (nilai penuh) per (full amount) per share.
saham dan nilai penawaran Rp180 (nilai penuh)
per saham.
- 23 -
Page 686
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Pada tanggal 2 September 2020 Bank telah On September 2, 2020, the Bank held Pre-
melakukan Penambahan Modal Tanpa Hak emptive Rights (PP) and issued 16,360,578,947
Memesan Efek Terlebih Dahulu (PMTHMETD) new shares (sixteen billion three hundred sixty
dan menerbitkan saham baru sebanyak million five hundred seventy eight thousand
16.360.578.947 (enam belas miliar tiga ratus nine hundred and forty seven) class B shares
enam puluh juta lima ratus tujuh puluh delapan with a nominal value of Rp100 (full amount) per
ribu sembilan ratus empat puluh tujuh) saham share subscribed by KB Kookmin Bank Co.,
kelas B dengan nilai nominal Rp100 (nilai Ltd.
penuh) per saham yang diambil bagian oleh KB
Kookmin Bank Co., Ltd.
Pada tanggal 8 November 2021 Bank telah On November 8, 2021, the Bank has obtained
mendapatkan Pernyataan Efektif sehubungan an Effective Statement related to the Limited
dengan Penawaran Umum Terbatas (PUT) VI Public Offering (LPO) VI from the Financial
dari Otoritas Jasa Keuangan (OJK). PUT VI Services Authority (OJK). LPO VI itself has
sendiri telah menerbitkan 35.214.288.984 issued 35,214,288,984 new class B ordinary
lembar saham biasa kelas B baru (“Saham shares (“New Shares”) with a nominal value of
Baru”) dengan nominal Rp100 (nilai penuh) per Rp100 (full amount) per share.
saham.
Pada tanggal 9 Juni 2023 Bank telah On June 9, 2023, the Bank has obtained an
mendapatkan Pernyataan Efektif sehubungan Effective Statement related to the Limited
dengan Penawaran Umum Terbatas (PUT) VII Public Offering (LPO) VI from the Financial
dari Otoritas Jasa Keuangan (OJK). PUT VI Services Authority (OJK). LPO VI itself has
sendiri telah menerbitkan 119.999.999.692 issued 119,999,999,692 new class B ordinary
lembar saham biasa kelas B baru (“Saham shares (“New Shares”) with a nominal value of
Baru”) dengan nominal Rp100 (nilai penuh) per Rp100 (full amount) per share.
saham.
Tindakan Bank yang memengaruhi modal The Bank’s action which affects issued and fully
ditempatkan dan disetor penuh dalam paid capital in common B shares from Initial
saham biasa kelas B sejak Penawaran Public Offering of shares up to December 31,
Umum Saham Perdana sampai dengan 2025 and 2024 are as follows:
31 Desember 2025 dan 2024 adalah sebagai
berikut:
Jumlah Saham
Ditempatkan dan
Disetor Penuh/
Issued and Fully Paid
Tanggal/Date Tindakan Perusahaan/Corporate Action Shares
31 Desember 2005/ Total saham sebelum Penawaran Umum Saham Perdana/
December 31, 2005 Total shares before Initial Public Offering 4.760.000.050
30 Juni 2006/ Penawaran Umum Saham Perdana sejumlah 843.765.500
June 30, 2006 lembar saham/
Initial Public Offering of shares of 843,765,500 shares 5.603.765.550
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
10 Juli 2007/30 trading days saham sejumlah 47.864.000 lembar saham/
starting July 10, 2007 Exercise of management stock option program of 47,864,000
shares 5.651.629.550
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
1 November 2007/30 trading saham sejumlah 39.370.500 lembar saham/
days starting November 1, 2007 Exercise of management stock option program of 39,370,500
shares 5.691.000.050
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
10 Juli 2008/ saham sejumlah 740.500 lembar saham/
30 trading days starting July 10, Exercise of management stock option program of 740,500
2008 shares 5.691.740.550
- 24 -
Page 687
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Jumlah Saham
Ditempatkan dan
Disetor Penuh/
Issued and Fully Paid
Tanggal/Date Tindakan Perusahaan/Corporate Action Shares
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
1 November 2008/30 trading saham sejumlah 780.500 lembar saham/
days starting November 1, 2008 Exercise of management stock option program of 780,500
shares 5.692.521.050
30 hari bursa sejak tanggal 10 Eksekusi saham dari program kompensasi manajemen berbasis
Juli 2009/ saham sejumlah 7.156.500 lembar saham/
30 trading days starting July 10, Exercise of management stock option program of 7,156,500
2009 shares 5.699.677.550
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
1 November 2009/30 trading saham sejumlah 1.092.000 lembar saham/
days starting November 1, 2009 Exercise of management stock option program of 1,092,000
shares 5.700.769.550
26 November 2009/ Penawaran Umum Terbatas I dalam rangka penerbitan Hak
November 26, 2009 Memesan Efek Terlebih Dahulu sejumlah 286.050.768 lembar
saham/
Limited Public Offering I with the Issuance of Pre-emptive Rights
of 286,050,768 shares 5.986.820.318
30 hari bursa sejak tanggal 10 Eksekusi saham dari program kompensasi manajemen berbasis
Juli 2010/ saham sejumlah 129.687.500 lembar saham/
30 trading days starting July 10, Exercise of management stock option program of 129,687,500
2010 shares 6.116.507.818
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
1 November 2010/30 trading saham sejumlah 16.254.500 lembar saham/
days starting November 1, 2010 Exercise of management stock option program of 16,254,500
shares 6.132.762.318
26 Januari 2011/ Penawaran Umum Terbatas II dalam rangka penerbitan Hak
January 26, 2011 Memesan Efek Terlebih Dahulu sejumlah 1.787.960.495 lembar
saham/
Limited Public Offering II with the Issuance of Pre-emptive
Rights of 1,787,960,495 shares 7.920.722.813
30 hari bursa sejak tanggal 10 Eksekusi saham dari program kompensasi manajemen berbasis
Juli 2011/ saham sejumlah 12.705.000 lembar saham/
30 trading days starting July 10, Exercise of management stock option program of 12,705,000
2011 shares 7.933.427.813
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
1 November 2011/30 trading saham sejumlah 269.000 lembar saham/
days starting November 1, 2011 Exercise of management stock option program of 269,000
shares 7.933.696.813
30 hari bursa sejak tanggal 10 Eksekusi saham dari program kompensasi manajemen berbasis
Juli 2012/ saham sejumlah 14.346.000 lembar saham/
30 trading days starting July 10, Exercise of management stock option program of 14,346,000
2012 shares 7.948.042.813
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
1 November 2012/30 trading saham sejumlah 680.500 lembar saham/
days starting November 1, 2012 Exercise of management stock option program of 680,500
shares 7.948.723.313
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
2 Januari 2013/30 trading days saham sejumlah 352.500 lembar saham/
starting January 2, 2013 Exercise of management stock option program of 352,500
shares 7.949.075.813
30 hari bursa sejak tanggal 25 Eksekusi saham dari program kompensasi manajemen berbasis
Mei 2013/ saham sejumlah 9.954.500 embar saham/
30 trading days starting May 25, Exercise of management stock option program of 9,954,500
2013 shares 7.959.030.313
- 25 -
Page 688
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Jumlah Saham
Ditempatkan dan
Disetor Penuh/
Issued and Fully Paid
Tanggal/Date Tindakan Perusahaan/Corporate Action Shares
7 Januari 2014/ Penawaran Umum Terbatas III dalam rangka penerbitan Hak
January 7, 2014 Memesan Efek Terlebih Dahulu sejumlah1.106.252.141 lembar
saham/
Limited Public Offering III with the Issuance of Pre-emptive
Rights of 1,106,252,141 shares 9.065.282.454
27 Juli 2018/ Penawaran Umum Terbatas IV dalam rangka penerbitan Hak
July 27, 2018 Memesan Efek Terlebih Dahulu sejumlah 2.565.288.316 lembar
saham/
Limited Public Offering IV with the Issuance of Pre-emptive
Rights of 2,565,288,316 shares 11.630.570.770
29 Juni 2020/ Penawaran Umum Terbatas V dalam rangka penerbitan Hak
June 29, 2020 Memesan Efek Terlebih Dahulu sejumlah 4.660.763.499 lembar
saham/
Limited Public Offering V with the Issuance of Pre-emptive
Rights of 4,660,763,499 shares 16.291.334.269
2 September 2020/ Penambahan Modal Tanpa Hak Memesan Efek Terlebih Dahulu
September 2, 2020 ("PMTHMETD") sejumlah 16.360.578.974 lembar saham/
Non Pre-Preemptive Private Placement with the Issuances of
16,360,578,974 shares 32.651.913.243
2 Desember 2021/ Penawaran Umum Terbatas VI dalam rangka penerbitan Hak
December 2, 2021 Memesan Efek Terlebih Dahulu sejumlah 35.214.288.984
lembar saham/
Limited Public Offering VI with the Issuance of Pre-emptive
Rights of 35,214,288,984 shares 67.866.202.200
9 Juni 2023/ Penawaran Umum Terbatas VII dalam rangka penerbitan Hak
June 9, 2023 Memesan Efek Terlebih Dahulu sejumlah 119.999.999.692
lembar saham/
Limited Public Offering VI with the Issuance of Pre-emptive
Rights of 119,999,999,692 shares 187.866.201.892
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
Kebijakan akuntansi utama yang diterapkan dalam The principal accounting policies adopted in
penyusunan laporan keuangan konsolidasian Bank preparing the consolidated financial statements of
dan Entitas anak (“Grup”) adalah seperti dijabarkan the Bank and it’s Subsidiaries (the “Group”) are set
di bawah ini: out below:
a. Pernyataan kepatuhan dan dasar a. Statement of compliance and basis of
penyusunan laporan keuangan preparation of the Group’s consolidated
konsolidasian Grup financial statements
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have
dan disajikan sesuai dengan Standar Akuntansi been prepared and presented in accordance
Keuangan di Indonesia yang mencakup with Indonesian Financial Accounting Standards
Pernyataan dan Interpretasi yang dikeluarkan which comprise the Statements and
oleh Dewan Standar Akuntansi Keuangan Interpretations issued by the Board of Financial
- 26 -
Page 689
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
a. Pernyataan kepatuhan dan dasar a. Statement of compliance and basis of
penyusunan laporan keuangan preparation of the Group’s consolidated
konsolidasian Grup (lanjutan) financial statements (continued)
Ikatan Akuntan Indonesia, Buku Panduan Accounting Standards of the Indonesian
Akuntansi Perbankan bagi Bank Umum Institute of Accountants, The Banking
Kovensional (BPAK), Panduan Akuntansi Accounting Handbook for Conventional
Perbankan Syariah (PAPSI) dan Peraturan Commercial Banks (BPAK) the Islamic Banking
No. VIII.G.7 tentang “Penyajian dan Accounting Guide (PAPSI) and Regulation No.
Pengungkapan Laporan Keuangan Emiten atau VIII.G.7 regarding “Presentation and
Perusahaan Publik”. Disclosures of issuers or Public Companies’
Financial Statements”.
Laporan keuangan entitas anak yang bergerak The subsidiary’s financial statements which
di bidang perbankan Syariah disajikan sesuai operates under Sharia banking have been
dengan Pernyataan Standar Akuntansi presented in accordance with Implementation of
Keuangan (“PSAK”) 401 (Revisi 2016) tentang Financial Accounting Standards (“SFAS”) 401
“Penyajian Laporan Keuangan Syariah”, PSAK (Revised 2016) regarding “Sharia Financial
402 (Amendemen 2013) tentang “Akuntansi Statements Presentation”, SFAS 402
Murabahah”, PSAK 403 tentang “Akuntansi (Amendment 2013) regarding “Murabahah
Salam”, PSAK 404 (Amendemen 2016) tentang Accounting”, SFAS 403 regarding “Salam
“Akuntansi Istishna”, PSAK 405 tentang Accounting”, SFAS 404 (Amendment 2016)
“Akuntansi Mudharabah”, PSAK 406 tentang regarding “Istishna Accounting”, SFAS 405
“Akuntansi Musyarakah”, PSAK 407 regarding “Mudharabah Accounting”, SFAS 406
(Amendemen 2016) tentang “Akuntansi Ijarah”, regarding “Musyarakah Accounting”, SFAS 407
PSAK 410 (Revisi 2015) tentang “Akuntansi (Amendment 2016) regarding “Ijarah
Sukuk”, dan Pedoman Akuntansi Perbankan Accounting”, SFAS 410 (Revised 2015)
Syariah Indonesia (“PAPSI”) yang diterbitkan regarding “Accounting for Sukuk”, and
atas kerjasama Ikatan Akuntan Indonesia Indonesian Sharia Banking Accounting
dengan Bank Indonesia. Guidelines (“PAPSI”) as issued under the
cooperation between Indonesian Institute of
Accountants and Bank Indonesia.
Laporan keuangan konsolidasian disusun The consolidated financial statements have
berdasarkan nilai historis kecuali untuk been prepared under the historical cost
beberapa akun yang dinilai menggunakan convention except for certain accounts which
dasar pengukuran lain sebagaimana dijelaskan are valued on other measurement basis as
pada kebijakan akuntansi dari akun tersebut. described in the accounting policies for such
Laporan keuangan konsolidasian disusun accounts. The consolidated financial statements
berdasarkan akuntansi akrual kecuali laporan are prepared under the accrual basis of
arus kas konsolidasian. accounting, except for the consolidated
statement of cash flows.
Grup telah menyusun laporan keuangan The Group has prepared the consolidated
konsolidasian dengan dasar bahwa Grup akan financial statements on the basis that it will
terus mempertahankan kelangsungan usaha. continue to operate as a going concern.
Laporan arus kas konsolidasian disusun The consolidated statement of cash flows is
dengan menggunakan metode langsung yang prepared using the direct method which
menyajikan penerimaan dan pengeluaran kas presents receipts and payments of cash and
dan setara kas yang diklasifikasikan ke dalam cash equivalents which are classified into
aktivitas operasi, investasi, dan pendanaan. operating, investing and financing activities.
Seluruh angka dalam laporan keuangan All figures in the consolidated financial
konsolidasian ini, kecuali dinyatakan secara statements are rounded to and stated in millions
khusus, dibulatkan menjadi jutaan Rupiah yang of Rupiah, unless otherwise stated.
terdekat.
- 27 -
Page 690
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
a. Pernyataan kepatuhan dan dasar a. Statement of compliance and basis of
penyusunan laporan keuangan preparation of the Group’s consolidated
konsolidasian Grup (lanjutan) financial statements (continued)
Pos-pos dalam Penghasilan Komprehensif The items under Other Comprehensive Income
Lainnya disajikan terpisah antara akun-akun (OCI) are presented separately between items
yang akan direklasifikasikan ke laba rugi dan to be reclassified to profit or loss and those
akun-akun yang tidak akan direklasifikasikan ke items not to be reclassified to profit or loss.
laba rugi.
Dalam penyusunan laporan keuangan The preparation of consolidated financial
konsolidasian sesuai dengan Standar Akuntansi statements in conformity with Indonesian
Keuangan di Indonesia, dibutuhkan estimasi Financial Accounting Standards requires the
dan asumsi yang memengaruhi: use of estimates and assumptions that affects:
- nilai aset dan liabilitas dilaporkan, dan - the reported amounts of assets and
pengungkapan atas aset dan liabilitas liabilities and disclosure of contingent
kontinjensi pada tanggal laporan keuangan assets and liabilities at the date of the
konsolidasian; consolidated financial statements;
- jumlah pendapatan dan beban selama - the reported amounts of revenues and
periode pelaporan. expenses during the reporting period.
Walaupun estimasi ini dibuat berdasarkan Although these estimates are based on
pengetahuan terbaik manajemen atas kejadian management’s best knowledge of current
dan tindakan saat ini, hasil yang timbul mungkin events and activities, actual results may differ
berbeda dengan jumlah yang diestimasi from those estimates.
semula.
Pertimbangan profesional dan estimasi The most significant uses of the judgment and
signifikan dalam menentukan jumlah yang estimates in determining the amounts
diakui dalam laporan keuangan konsolidasian recognized in the consolidated financial
adalah sebagai berikut: statements are as follows:
Perhitungan cadangan kerugian Calculation of loss allowance
Saat mengukur Cadangan Kerugian When measuring Expected Credit Losses
Ekspektasian (CKPN), Grup menggunakan (ECL), the Group uses reasonable and
informasi masa depan yang wajar dan dapat supportable forward-looking information, which
didukung, yang didasarkan pada asumsi untuk is based on assumptions for the future
pergerakan masa depan dari berbagai movement of different economic drivers and
pendorong ekonomi dan bagaimana penggerak how these drivers will affect each other.
ini akan saling memengaruhi.
Loss given default adalah estimasi kerugian Loss given default is an estimate of the loss
yang timbul karena gagal bayar. Perhitungan arising on default. It is based on the difference
didasarkan pada perbedaan antara arus kas between the contractual cash flows due and
kontraktual terutang dan yang diharapkan akan those that the lender would expect to receive,
diterima, dengan mempertimbangkan arus kas taking into account cash flows from collateral
dari agunan dan peningkatan kredit integral. and integral credit increase.
Probability of default merupakan input utama Probability of default constitutes a key input in
dalam mengukur ECL. Probability of default measuring ECL. Probability of default is an
adalah perkiraan kemungkinan gagal bayar estimate of the likelihood of default over a given
selama jangka waktu tertentu, yang time horizon, the calculation of which includes
penghitungannya mencakup data historis, historical data, assumptions and expectations
asumsi, dan ekspektasi kondisi masa depan. of future conditions.
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Page 691
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
a. Pernyataan kepatuhan dan dasar a. Statement of compliance and basis of
penyusunan laporan keuangan preparation of the Group’s consolidated
konsolidasian Grup (lanjutan) financial statements (continued)
Penilaian model bisnis Business model assessment
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial
bergantung pada hasil ‘semata dari assets depend on the results of the Solely
pembayaran pokok dan bunga’ (”SPPI”) dan uji Payments of Principal and Interest (SPPI) and
model bisnis (lihat bagian aset keuangan pada the business model test (please see financial
Catatan 2d). Grup menentukan model bisnis assets section of Note 2d). The Group
pada tingkat yang mencerminkan bagaimana determines the business model at a level that
kelompok aset keuangan dikelola bersama reflects how group of financial assets are
untuk mencapai tujuan bisnis tertentu. Penilaian managed together to achieve a particular
ini mencakup penilaian yang mencerminkan business objective. This assessment includes
semua bukti yang relevan termasuk bagaimana judgement reflecting all relevant evidence
kinerja aset dievaluasi dan kinerjanya diukur, including how the performance of the assets is
risiko yang memengaruhi kinerja aset dan evaluated and their performance measured, the
bagaimana hal ini dikelola dan bagaimana risks that affect the performance of the assets
manajer aset diberi kompensasi. Grup and how these are managed and how the
memantau aset keuangan yang diukur pada managers of the assets are compensated.
biaya perolehan diamortisasi atau nilai wajar The Group monitors financial assets measured
melalui penghasilan komprehensif lain yang at amortized cost or fair value through other
dihentikan pengakuannya sebelum jatuh tempo comprehensive income that are derecognized
untuk memahami alasan pelepasannya dan prior to their maturity to understand the reason
apakah alasan tersebut konsisten dengan for their disposal and whether the reasons are
tujuan bisnis di mana aset tersebut dimiliki. consistent with the objective of the business for
Pemantauan adalah bagian dari penilaian which the asset was held. Monitoring is part of
berkelanjutan Grup atas apakah model bisnis di the Group’s continuous assessment of whether
mana aset keuangan yang tersisa dimiliki tetap the business model for which the remaining
sesuai dan jika tidak sesuai apakah telah terjadi financial assets are held continues to be
perubahan dalam model bisnis dan dengan appropriate and if it is not appropriate whether
demikian terdapat perubahan prospektif there has been a change in business model
terhadap klasifikasi aset keuangan tersebut. and so a prospective change to the
Tidak ada perubahan yang diperlukan selama classification of those assets. No such changes
periode yang disajikan. were required during the periods presented.
Klasifikasi aset dan liabilitas keuangan Classification of financial assets and financial
liabilities
Grup menetapkan klasifikasi atas aset dan The Group determines the classifications of
liabilitas tertentu sebagai aset dan liabilitas certain assets and liabilities as financial assets
keuangan dengan mempertimbangkan definisi and liabilities by considering the definition set
yang ditetapkan PSAK 109. Dengan demikian, forth in SFAS 109. Accordingly, the financial
aset keuangan dan liabilitas keuangan diakui assets and liabilities are accounted for in
sesuai dengan kebijakan akuntansi Grup accordance with the Group accounting policies
seperti diungkapkan pada Catatan 2d atas as disclosed in Note 2d to the consolidated
laporan keuangan konsolidasian. financial statements.
Nilai wajar atas instrumen keuangan Fair value of financial instruments (Note 46)
(Catatan 46)
Bila nilai wajar aset keuangan dan liabilitas Where the fair values of financial assets and
keuangan yang tercatat pada laporan posisi financial liabilities recorded on the consolidated
keuangan konsolidasian tidak tersedia di pasar statement of financial position cannot be
aktif, nilai wajar aset keuangan dan liabilitas derived from active markets, the fair value of
keuangan ditentukan dengan menggunakan financial assets and liabilities is determined
berbagai teknik penilaian termasuk penggunaan using various valuation techniques including the
- 29 -
Page 692
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
a. Pernyataan kepatuhan dan dasar a. Statement of compliance and basis of
penyusunan laporan keuangan preparation of the Group’s consolidated
konsolidasian Grup (lanjutan) financial statements (continued)
Nilai wajar atas instrumen keuangan Fair value of financial instruments (Note 46)
(Catatan 46) (lanjutan) (continued)
model matematika. Masukan untuk model ini use of mathematical models. The inputs for
berasal dari data pasar yang bisa diamati these models are derived from observable
selama data tersebut tersedia. Bila data pasar market data when such data is available, if
yang bisa diamati tersebut tidak tersedia, observable market data are not available,
pertimbangan manajemen diperlukan untuk management judgment is required to determine
menentukan nilai wajar. Pertimbangan tersebut the fair values. The judgments include
mencakup pertimbangan likuiditas dan considerations of liquidity and model inputs
masukan model seperti volatilitas untuk such as volatility for long term derivatives and
transaksi derivatif yang berjangka waktu discount rates, prepayment rates, and default
panjang dan tingkat diskonto, tingkat pelunasan rate assumptions.
dipercepat, dan asumsi tingkat gagal bayar.
Grup meninjau efek utang yang diklasifikasikan The Group reviews their debt securities
sebagai diukur pada nilai wajar melalui laba classified as measured at fair value through
rugi, diukur pada nilai wajar melalui penghasilan profit or loss, measured at fair value through
komprehensif lain, dan diukur dengan biaya other comprehensive income, and measured at
perolehan diamortisasi pada setiap tanggal amortized costs at each consolidated statement
laporan posisi keuangan konsolidasian untuk of financial position date to assess whether they
menilai apakah telah terjadi penurunan nilai. are impaired. This requires similar judgment as
Penilaian tersebut memerlukan pertimbangan applied to the individual assessment of loans.
yang sama seperti yang diterapkan pada
penilaian individual pada kredit yang diberikan.
Penurunan nilai aset non-keuangan Impairment of non-financial assets (Notes 13,
(Catatan 13, 14, dan 15) 14, and 15)
Grup mengevaluasi penurunan nilai aset non- The Group evaluates impairment of non-
keuangan apabila terdapat kejadian atau financial assets if there is event or change in
perubahan keadaan yang mengindikasikan circumstance that may indicate that the carrying
bahwa nilai tercatat aset non-keuangan tidak amount of the non-financial assets may not be
dapat dipulihkan kembali. recovered.
Penurunan nilai timbul saat nilai tercatat aset An impairment exists when the carrying value of
atau Unit Penghasil Kas ("UPK") melebihi nilai an asset or Cash Generating Unit ("CGU")
terpulihnya, yaitu mana yang lebih besar antara exceeds its recoverable amount, which is the
nilai wajar dikurangi biaya untuk menjual dan higher of its fair value less costs to sell and its
nilai pakainya. Nilai wajar dikurangi biaya untuk value in use. The fair value less costs to sell
menjual didasarkan pada ketersediaan data calculation is based on available data from
dari perjanjian penjualan yang mengikat yang binding sales transactions in an arm's length
dibuat dalam transaksi normal atas aset serupa transaction of similar assets or observable
atau harga pasar yang dapat diamati dikurangi market prices less incremental costs for
dengan biaya tambahan yang dapat disposing the asset.
diatribusikan dengan pelepasan aset.
Aset pajak tangguhan (Catatan 21c) Deferred tax assets (Note 21c)
Aset pajak tangguhan diakui atas jumlah pajak Deferred tax assets are recognized for the
penghasilan terpulihkan (recoverable) pada amount of income tax recoverable in future
periode mendatang sebagai akibat perbedaan future periods as a result of deductible
temporer yang boleh dikurangkan. Justifikasi temporary difference. Management judgment is
manajemen diperlukan untuk menentukan required to determine the amount of deferred
jumlah aset pajak tangguhan yang dapat diakui, tax assets that can be recognized, based upon
sesuai dengan waktu yang tepat dan tingkat the likely timing on level of future taxable profits,
laba fiskal di masa mendatang sejalan dengan together with future tax planning strategy.
strategi rencana perpajakan ke depan.
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Page 693
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
a. Pernyataan kepatuhan dan dasar a. Statement of compliance and basis of
penyusunan laporan keuangan preparation of the Group’s consolidated
konsolidasian Grup (lanjutan) financial statements (continued)
Liabilitas kesejahteraan karyawan (Catatan 37) Liability for employee service entitlements
(Note 37)
Program-program pensiun ditentukan Pension programs are determined based on
berdasarkan perhitungan aktuarial. Perhitungan actuarial valuation. The actuarial valuation
aktuarial menggunakan asumsi-asumsi seperti involves assumptions such as discount rate,
tingkat diskonto, tingkat pengembalian aset, expected rate of returns on plan assets, salary
tingkat kenaikan penghasilan, tingkat kematian, increase rate, mortality rate, resignation rate,
tingkat pengunduran diri, dan lain-lain. and others.
Penyusutan aset tetap Depreciation of fixed assets
Manajemen mengestimasi masa manfaat Management properly estimates the economic
ekonomis aset tetap Grup antara 4 sampai useful life of the Group’s fixed assets as ranging
dengan 20 tahun. Ini merupakan masa manfaat from 4 to 20 years. These are the economic
ekonomis yang secara umum diharapkan dalam useful life generally expected in the banking
industri perbankan. Perubahan tingkat industries. Changes in the expected level of
pemakaian dan perkembangan teknologi dapat usage and technological development could
memengaruhi masa manfaat ekonomis dan nilai impact the economic useful lives and the
sisa aset, dan karenanya beban penyusutan residual values of these assets, and therefore
masa depan mungkin direvisi. Penjelasan lebih future depreciation charges could be revised.
rinci diungkapkan dalam Catatan 2p dan 13. Further details are disclosed in Notes 2p
and 13.
Revaluasi atas tanah (Catatan 13) Revaluation of land (Note 13)
Grup menggunakan penilai independen untuk The Group uses an independent appraiser to
menilai nilai wajar atas tanah. Tanah dinilai assess the fair value of the lands. Lands are
dengan mengacu kepada bukti berdasarkan valued by referencing to market-based
pasar, menggunakan harga yang sebanding evidence, using comparable prices adjusted for
setelah disesuaikan dengan faktor pasar specific markets factors such as the location
spesifik seperti lokasi dan kondisi dari tanah. and condition of the land.
Estimasi masa sewa Estimation of lease term
Dalam mengestimasi masa sewa dari masing- When estimating the lease term of the
masing perjanjian sewa, manajemen respective lease arrangement, management
mempertimbangkan seluruh fakta dan keadaan considers all facts and circumstances that
yang memberikan insentif ekonomik untuk create an economic incentive to exercise an
mengeksekusi opsi perpanjangan, atau untuk extension option, or to not exercise a
tidak mengeksekusi opsi penghentian, termination option, including any expected
termasuk perubahan fakta atau keadaan yang changes in facts and circumstances from the
diekspektasi dari tanggal permulaan hingga commencement date until the exercise date of
tanggal eksekusi opsi. Opsi perpanjangan (atau the option. Extension options (or periods after
periode setelah opsi penghentian) hanya termination options) are only included in the
diperhitungkan dalam masa sewa jika sewa lease term if the lease is reasonably certain to
cukup pasti akan diperpanjang (atau tidak be extended (or not terminated).
dihentikan).
- 31 -
Page 694
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
b. Prinsip-prinsip konsolidasian b. Principles of consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements include
laporan keuangan Bank dan laporan keuangan the financial statements of the Bank and
entitas anak. financial statements of its subsidiaries.
Pengendalian diperoleh ketika Bank terekspos, Control is achieved when the Bank is exposed,
atau memiliki hak atas imbal hasil variabel dari or has rights to variable returns from its
keterlibatannya dengan entitas dan memiliki involvement with the investee and has the
kemampuan untuk memengaruhi pengembalian ability to affect those returns through the power
tersebut melalui kekuasaan yang dimiliki. it holds.
Dalam hal pengendalian terhadap entitas Where an entity either began or ceased to be
dimulai atau diakhiri dalam suatu tahun controlled during the year, the results of
berjalan, maka hasil usaha entitas yang operations of that entity included into the
diperhitungkan ke dalam laporan keuangan consolidated financial statements at limited to
konsolidasian hanya sebatas hasil pada saat the period from when control is first obtained or
pengendalian tersebut mulai diperoleh atau up when control is lost.
hingga saat pengendalian atas entitas tersebut
berakhir.
Dalam mencatat akuisisi entitas anak The purchase method of accounting is used to
digunakan metode pembelian. Biaya akuisisi account for the acquisition of subsidiary. The
diukur sebesar nilai wajar aset yang cost of an acquisition is measured at the fair
diserahkan, saham yang diterbitkan atau value of the given up assets, shares issued or
liabilitas yang diambil alih pada tanggal akuisisi. liabilities assumed at the date of acquisition.
Biaya transaksi, selain biaya yang berhubungan Transaction cost, excluding debt or equity
dengan penerbitan instrumen utang atau instrument issuance cost which is borne by the
ekuitas yang ditanggung oleh Bank Bank in relation with business combination, is
sehubungan dengan kombinasi bisnis, charged to expense when incurred. The excess
dibebankan pada saat terjadinya. Kelebihan of the cost of acquisition over the fair value of
biaya akuisisi atas nilai wajar aset neto entitas the net assets of the subsidiary acquired is
anak dicatat sebagai goodwill (Catatan 2q.i recorded as goodwill (Note 2q.i for the
untuk kebijakan akuntansi atas goodwill). accounting policy on goodwill).
Seluruh saldo dan transaksi yang signifikan All significant intercompany balances and
termasuk keuntungan/kerugian yang belum transactions, including unrealized gain/loss, are
direalisasi antar entitas dieliminasi untuk eliminated to reflect the financial position and
mencerminkan posisi keuangan dan hasil results of operations of the Group as one
usaha Grup sebagai satu kesatuan usaha. business entity.
Laporan keuangan konsolidasian disusun The consolidated financial statements are
dengan menggunakan kebijakan akuntansi prepared using uniformed accounting policy for
yang sama untuk peristiwa dan transaksi transactions and events in similar
sejenis dalam kondisi yang sama. Kebijakan circumstances. The principal accounting
akuntansi utama yang digunakan dalam policies adopted in preparing the consolidated
penyusunan laporan keuangan konsolidasian, financial statements have been consistently
telah diterapkan secara konsisten oleh entitas applied by the subsidiaries, unless otherwise
anak, kecuali dinyatakan lain. stated.
Laba atau rugi dan setiap komponen Profit or loss and each component of other
penghasilan komprehensif lain diatribusikan comprehensive income are attributed to the
pada pemilik entitas induk dan pada equity holders of the parent entity and to the
kepentingan non-pengendali. Seluruh non-controlling interest. Total comprehensive
penghasilan komprehensif diatribusikan pada income is attributed to the equity holders of the
pemilik entitas induk dan pada kepentingan parent entity and to the non-controlling interest
non-pengendali bahkan jika hal ini even if this results in the non-controlling interest
mengakibatkan kepentingan non-pengendali having a deficit balance.
mempunyai saldo defisit.
- 32 -
Page 695
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
c. Penjabaran mata uang asing c. Foreign currency translations
i. Mata uang penyajian i. Presentation currency
Laporan keuangan konsolidasian disajikan The consolidated financial statements are
dalam mata uang Rupiah, yang merupakan presented in Rupiah, which is the functional
mata uang fungsional Grup. currency of the Group.
ii. Transaksi dan saldo ii. Transactions and balances
Transaksi dalam mata uang asing Transactions denominated in a foreign
dijabarkan ke mata uang Rupiah dengan currency are converted into Rupiah using
menggunakan kurs pada tanggal-tanggal the spot rate at those transaction dates. At
transaksi tersebut. Pada tanggal the reporting date, monetary assets and
pelaporan, aset dan liabilitas moneter liabilities in foreign currencies are
dalam mata uang asing dijabarkan ke translated using the reporting rate (closing)
dalam mata uang Rupiah dengan determined by Bank Indonesia based on
menggunakan kurs laporan (penutupan) the Reuters spot rate at 16.00 Western
yang ditetapkan oleh Bank Indonesia Indonesia Time (“WIB”) prevailing at that
berdasarkan kurs spot Reuters pada pukul date.
16.00 Waktu Indonesia Barat (“WIB”) yang
berlaku pada tanggal tersebut.
Keuntungan dan kerugian selisih kurs yang Exchange gains and losses arising on
timbul dari transaksi dalam mata uang asing transactions in foreign currency and on the
dan dari penjabaran aset dan liabilitas moneter translation of foreign currency monetary assets
dalam mata uang asing diakui pada laba rugi, and liabilities are recognized in the profit or
kecuali apabila ditangguhkan pada bagian loss, except when deferred in equity as
ekuitas sebagai lindung nilai arus kas yang qualifying cash flow hedges.
memenuhi syarat.
Selisih penjabaran mata uang asing atas efek Translation differences on debt marketable
utang dan aset moneter keuangan lain yang securities and other monetary financial assets
diukur berdasarkan nilai wajar dicatat sebagai measured at fair value are included in foreign
bagian dari keuntungan dan kerugian selisih exchange gains and losses.
kurs.
Berikut ini adalah kurs mata uang asing utama Below are the major exchange rates used for
yang digunakan untuk penjabaran jumlah dalam translation of foreign currency amounts into
mata uang asing ke dalam Rupiah pada tanggal Rupiah as at December 31, 2025 and 2024:
31 Desember 2025 dan 2024:
2025 2024
Poundsterling Inggris 22.440 20.219 Great Britain Poundsterling
Euro Eropa 19.571 16.758 European Euro
Dolar Amerika 16.675 16.095 United States Dollar
Dolar Singapura 12.965 11.845 Singapore Dollar
Dolar Australia 11.152 10.014 Australian Dollar
Yuan Cina 2.385 2.205 Chinese Yuan
Dolar Hong Kong 2.142 2.073 Hong Kong Dollar
Yen Jepang 107 103 Japanese Yen
Won Korea Selatan 12 11 South Korean Won
- 33 -
Page 696
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan d. Financial assets and liabilities
Aset keuangan Grup terdiri dari kas, giro pada The Group’s financial assets consist of cash,
Bank Indonesia, giro pada bank lain, current accounts with Bank Indonesia, current
penempatan pada Bank Indonesia dan bank accounts with other banks, placements with
lain, tagihan derivatif, surat-surat berharga, Bank Indonesia and other banks, derivative
surat-surat berharga yang dibeli dengan janji receivables, marketable securities, marketable
dijual kembali, wesel ekspor dan tagihan securities receivables purchased with
lainnya, kredit yang diberikan dan pembiayaan agreements to resell, bills and other
piutang syariah, tagihan akseptasi, penyertaan receivables, loans and sharia receivables
saham, bunga yang masih akan diterima, dan financing, acceptances receivable, investments
aset lain-lain (setoran jaminan). in shares, interest receivables, and other assets
(guarantee deposit).
Liabilitas keuangan Grup terdiri dari liabilitas The Group’s financial liabilities consist of
segera, simpanan nasabah, simpanan dari liabilities immediately payable, deposits from
bank lain, liabilitas derivatif, surat-surat customers, deposits from other banks,
berharga yang dijual dengan janji dibeli derivative payable, marketable securities sold
kembali, liabilitas akseptasi, surat berharga with agreement to repurchase, acceptances
yang diterbitkan, pinjaman yang diterima, bunga payables, marketable securities issued,
yang masih harus dibayar, dan liabilitas lain- borrowings, interest payable, and other
lain. liabilities.
(i) Klasifikasi (i) Classification
Aset keuangan diklasifikasikan berdasarkan Financial assets are classified into the
kategori sebagai berikut pada saat following categories on initial recognition:
pengakuan awal:
• Aset keuangan yang diukur pada nilai • Financial assets held at fair value
wajar melalui laporan laba rugi through profit or loss (FVTPL);
(FVTPL);
• Diukur pada biaya diamortisasi; dan • Amortized cost; and
• Aset keuangan yang diukur pada nilai • Financial assets held at fair value
wajar melalui penghasilan through other comprehensive income
komprehensif lain (FVTOCI). (FVTOCI).
Aset keuangan diklasifikasikan menjadi Financial assets are classified into these
kategori tersebut di atas berdasarkan categories based on the business model
model bisnis dimana aset keuangan within which they are held, and their
tersebut dimiliki, dan karakteristik arus kas contractual cash flow characteristics. The
kontraktualnya. Model bisnis merefleksikan business model reflects how groups of
bagaimana kelompok aset keuangan financial assets are managed to achieve a
dikelola untuk mencapai tujuan bisnis particular business objective.
tertentu.
- 34 -
Page 697
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan hanya dapat dikategorikan Financial assets can only be categorized at
sebagai biaya perolehan diamortisasi jika amortized cost if the instruments are held
instrumen dimiliki dalam rangka in order to collect the contractual cash
mendapatkan arus kas kontraktual (“hold to flows (“hold to collect”), and where those
collect”), dan dimana arus kas kontraktual contractual cash flows are solely payments
tersebut semata dari pembayaran pokok of principal and interest (SPPI). Principal
dan bunga (SPPI). Pokok merupakan nilai represents the fair value of the instrument
wajar dari instrumen pada saat pengakuan at the time of initial recognition. Interest in
awal. Bunga dalam hal ini merupakan this context represents compensation for
kompensasi untuk nilai waktu uang dan the time value of money and associated
risiko kredit terkait beserta kompensasi credit risks together with compensation for
untuk risiko lain dan biaya yang konsisten other risks and costs consistent with a
dengan persyaratan dalam peminjaman basic lending arrangement and a profit
standar dan marjin laba. Kategori aset ini margin. This requires an assessment at
membutuhkan penilaian persyaratan initial recognition of the contractual terms
kontraktual pada saat pengakuan awal to determine whether it contains a term that
untuk menentukan apakah kontrak could change the timing or amount of cash
mengandung persyaratan yang dapat flows in a way that is inconsistent with the
mengubah waktu atau jumlah dari arus kas SPPI criteria.
yang tidak konsisten dengan persyaratan
SPPI.
Dalam menilai apakah arus kas kontraktual In assessing whether the contractual cash
memiliki karakteristik SPPI, Grup flows have SPPI characteristics, the Group
mempertimbangkan persyaratan considers the contractual terms of the
kontraktual atas instrumen tersebut. Hal ini instrument. This includes assessing
termasuk dalam hal menilai apakah aset whether the financial asset contains a
keuangan mengandung ketentuan contractual term that could change the
kontraktual yang dapat mengubah waktu timing or amount of contractual cash flows
atau jumlah arus kas kontraktual such that it would not meet the SPPI
sehingga tidak dapat memenuhi kondisi condition. In making the assessment, the
SPPI. Dalam melakukan penilaian, Grup Group considers:
mempertimbangkan:
• Kejadian kontinjensi yang akan • Contingent events that would change
mengubah jumlah dan waktu arus kas; the amount and timing of cash flows;
• Fitur leverage; dan • Leverage features; and
• Persyaratan pelunasan dipercepat • Prepayment and extension terms.
atau perpanjangan fasilitas.
Aset dapat dijual dari portofolio hold to Assets may be sold out of hold to collect
collect ketika terdapat peningkatan risiko portfolios when there is an increase in
kredit. Penghentian untuk alasan lain credit risk. Disposals for other reasons are
diperbolehkan namun jumlah penjualan permitted but such sales should be
tersebut harus tidak signifikan jumlahnya insignificant in value or infrequent in
atau tidak sering. nature.
- 35 -
Page 698
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan berupa instrumen utang Financial asset debt instruments where the
dimana tujuan model bisnis dicapai dengan business model objectives are achieved by
mendapatkan arus kas kontraktual dan collecting the contractual cash flows and by
menjual aset (“hold to collect and sell”) dan selling the assets (“hold to collect and sell”)
memiliki arus kas SPPI, diklasifikasikan and that have SPPI cash flows are held at
sebagai FVTOCI, dengan laba rugi yang FVTOCI, with unrealized gains or losses
belum direalisasi ditangguhkan di deferred in other comprehensive income
pendapatan komprehensif lain sampai aset until the asset is derecognized.
tersebut diberhentikan.
Seluruh aset keuangan lainnya akan All other financial assets will mandatorily be
dipersyaratkan diklasifikasikan sebagai classified as FVTPL. Financial assets may
FVTPL. Aset keuangan dapat ditetapkan be designated as FVTPL only if it can
sebagai FVTPL hanya jika ini dapat eliminates or reduces an accounting
mengeliminasi atau mengurangi mismatch.
accounting mismatch.
Manajemen menentukan klasifikasi aset Management determines the classification
keuangan dan liabilitas keuangan pada of its financial assets and liabilities at initial
saat pengakuan awal. recognition.
(ii) Pengukuran awal (ii) Initial recognition
a. Pembelian atau penjualan aset a. Purchases or sales of financial assets
keuangan yang memerlukan that require delivery of assets within a
penyerahan aset dalam kurun waktu time frame established by regulation
yang telah ditetapkan oleh peraturan or convention in the market place
dan kebiasaan yang berlaku di pasar (regular way purchases) are
(pembelian secara reguler) diakui pada recognized on the settlement date,
tanggal penyelesaian, seperti tanggal such as, the date that the companies
perusahaan berkomitmen untuk commit to purchase or sell the assets.
membeli atau menjual aset.
b. Aset keuangan dan liabilitas keuangan b. Financial assets and liabilities are
pada awalnya diukur pada nilai initially recognized at fair value. For
wajarnya. Dalam hal aset keuangan the cases where financial assets and
atau liabilitas keuangan tidak diukur liabilities are not measured at fair
pada nilai wajar melalui laporan laba value through profit or loss, the fair
rugi, nilai wajar tersebut ditambah value is increased by transaction costs
biaya transaksi yang dapat that can be directly attributed. The
diatribusikan secara langsung. subsequent measurement of financial
Pengukuran aset keuangan dan assets and liabilities depends on their
liabilitas keuangan setelah pengakuan classification.
awal tergantung pada klasifikasinya.
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 an additional charge that would
merupakan biaya tambahan yang tidak akan not occur if the financial instrument is not
terjadi apabila instrumen keuangan tersebut acquired or issued. For financial assets,
tidak diperoleh atau diterbitkan. Untuk aset transaction costs are added to the amount
keuangan, biaya transaksi ditambahkan recognized in the initial recognition of the
- 36 -
Page 699
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(ii) Pengukuran awal (lanjutan) (ii) Initial recognition (continued)
pada jumlah yang diakui pada awal asset, while for financial liabilities,
pengakuan aset, sedangkan untuk liabilitas transaction costs are deducted from the
keuangan, biaya transaksi dikurangkan dari amount of debt recognized on initial
jumlah utang yang diakui pada pengakuan recognition of a liability. The transaction
awal liabilitas. Biaya transaksi tersebut costs are amortized over the terms of the
diamortisasi selama umur instrumen instrument based on the effective interest
berdasarkan metode suku bunga efektif dan rate method and recorded as part of
dicatat sebagai bagian dari pendapatan interest income for transaction costs
bunga untuk biaya transaksi sehubungan related to the financial asset or as part of
dengan aset keuangan atau sebagai bagian interest expense for transaction costs
dari beban bunga untuk biaya transaksi related to financial liabilities.
sehubungan dengan liabilitas keuangan.
Grup, pada pengakuan awal, dapat The Group, upon initial recognition, may
menetapkan aset keuangan dan liabilitas designate certain financial assets and
keuangan tertentu sebagai nilai wajar liabilities, at fair value through profit or loss
melalui laba rugi (opsi nilai wajar). Opsi nilai (fair value option). The fair value option is
wajar dapat digunakan hanya bila only applied when the following conditions
memenuhi ketetapan sebagai berikut: are met:
• penetapan sebagai opsi nilai wajar • the application of the fair value option
mengurangi atau mengeliminasi reduces or eliminates an accounting
(accounting mismatch) yang dapat mismatch that would otherwise arise; or
timbul; atau
• aset keuangan dan liabilitas keuangan • the financial assets and liabilities are
merupakan bagian dari portofolio part of a portfolio of financial
instrumen keuangan yang risikonya instruments, the risks of which are
dikelola dan dilaporkan kepada managed and reported to key
manajemen kunci berdasarkan nilai management on a fair value basis; or
wajar; atau
• aset keuangan dan liabilitas keuangan • • the financial assets and liabilities
terdiri dari kontrak utama dan derivatif consist of a host contract and an
melekat yang harus dipisahkan, tetapi embedded derivative that must be
tidak dapat mengukur derivatif melekat bifurcated, but unable to measure the
secara terpisah. embedded derivative separately.
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
a. Aset keuangan dan liabilitas keuangan a. Fair value through other comprehensive
dalam kelompok nilai wajar melalui income financial assets and financial
penghasilan komprehensif lain yang liabilities measured at fair value through
diukur pada nilai wajar melalui laporan profit or loss are subsequently
laba rugi diukur pada nilai wajarnya. measured at fair value.
b. Aset keuangan dan liabilitas keuangan c. b. Financial assets and other financial
lainnya yang diukur pada biaya liabilities which are measured at
perolehan diamortisasi, diukur pada amortized cost, are measured at
biaya perolehan diamortisasi dengan amortized cost using the effective
menggunakan metode suku bunga interest method.
efektif.
- 37 -
Page 700
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(iv) Penghentian pengakuan (iv) Derecognition
a. Aset keuangan dihentikan a. a. Financial assets are derecognized
pengakuannya jika: when:
b.
- Hak kontraktual atas arus kas yang - The contractual rights to receive
berasal dari aset keuangan tersebut cashflows from the financial assets
berakhir; atau have expired; or
- Grup mentransfer hak untuk - - The Group has transferred its rights
menerima arus kas yang berasal to receive cash flows from the
dari aset keuangan atau financial assets or has assumed an
menanggung liabilitas untuk obligation to pay the received cash
membayarkan arus kas yang flows in full without material delay to
diterima tersebut secara penuh a third party under a pass through
tanpa penundaan berarti kepada arrangement; and
pihak ketiga di bawah
kesepakatan pelepasan; dan
- antara (a) Grup telah mentransfer - either (a) the Group has transferred
secara substansial seluruh risiko dan substantially all the risks and
manfaat atas aset, atau rewards of the asset, or
- (b) Grup tidak mentransfer maupun - (b) the Group has neither transferred
tidak memiliki secara substansial nor retained substantially all the risks
seluruh risiko dan manfaat atas aset, and rewards of the asset, but has
namun telah mentransfer kendali transferred control of the asset.
atas aset.
Ketika Grup telah mentransfer hak When the Group has transferred its
untuk menerima arus kas dari aset rights to receive cash flows from an
atau di bawah kesepakatan asset or has entered into a pass-through
pelepasan, dan tidak mentransfer arrangement, and has neither transferred
serta tidak mempertahankan secara nor retained substantially all risks and
substansial seluruh risiko dan manfaat rewards of the asset nor transferred
atas aset dan masih memiliki control of the asset, the asset is
pengendalian atas aset, aset diakui recognized to the extent of the Group’s
sebesar keterlibatan Grup yang continuing involvement in the asset.
berkelanjutan atas aset tersebut.
Kredit yang diberikan atau aset Loans or other financial assets are
keuangan lain dihapusbukukan ketika written off when there is no realistic
tidak terdapat prospek yang realistis prospect of collection in the near future
mengenai pengembalian kredit dalam or the normal relationship with the
waktu dekat atau hubungan normal borrowers has ceased to exist. When a
dengan debitur telah berakhir. Kredit loan is deemed uncollectible, it is written
yang tidak dapat dilunasi off against the related allowance for
dihapusbukukan dengan mendebit impairment losses.
cadangan kerugian penurunan nilai.
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya jika liabilitas keuangan when they are extinguished, i.e. liabilities
tersebut berakhir, yaitu ketika liabilitas stated in the contract are released or
yang ditetapkan dalam kontrak cancelled or have expired.
dilepaskan atau dibatalkan atau
kedaluwarsa.
- 38 -
Page 701
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
Jika suatu liabilitas keuangan yang ada Where an existing financial liability is
digantikan dengan yang lain oleh replaced by another from the same
pemberi pinjaman yang sama pada lender on substantially different terms, or
keadaan yang secara substansial the terms of an existing liability are
berbeda, atau berdasarkan suatu substantially modified, such an exchange
liabilitas yang ada yang secara or modification is treated as
substansial telah diubah, seperti derecognition of the original liability and
pertukaran atau modifikasi yang the recognition of a new liability, and the
diperlakukan sebagai penghentian difference in the respective carrying
pengakuan liabilitas awal dan amounts is recognized in the
pengakuan liabilitas baru, dan consolidated statement of profit and loss
perbedaan nilai tercatat masing-masing and other comprehensive income.
diakui dalam laporan laba rugi dan
penghasilan komprehensif lain
konsolidasian.
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
a. Pendapatan dan beban bunga atas a. a. Interest income and expense on
aset keuangan yang diukur pada financial assets measured at fair value
nilai wajar melalui penghasilan through other comprehensive income as
komprehensif lain serta aset keuangan well as financial assets and financial
dan liabilitas keuangan yang liabilities recorded at amortized cost are
dicatat berdasarkan biaya perolehan recognized in the consolidated
diamortisasi, diakui pada laporan laba statement of profit or loss using the
rugi konsolidasi dengan menggunakan effective interest method.
metode suku bunga efektif.
Jumlah tercatat bruto aset keuangan The gross carrying amount of a financial
adalah biaya perolehan diamortisasi asset is the amortized cost of a financial
aset keuangan sebelum disesuaikan asset before adjusting for allowance for
dengan cadangan penurunan nilai. impairment.
Dalam menghitung pendapatan dan In calculating interest income and
beban bunga, tingkat bunga efektif expenses, the effective interest rate is
diterapkan pada jumlah tercatat bruto applied to the gross carrying amount of
aset (ketika aset tersebut bukan aset an asset (when the asset is not a
keuangan memburuk) atau terhadap deteriorated financial asset) or to the
biaya perolehan diamortisasi dari amortized cost of a liability.
liabilitas.
Untuk aset keuangan yang telah For financial assets that have
memburuk pada saat pengakuan awal, deteriorated at initial recognition,
pendapatan bunga dihitung dengan interest income is calculated by
menerapkan tingkat bunga efektif applying the effective interest rate to the
terhadap biaya perolehan diamortisasi amortized cost of the financial assets. If
dari aset keuangan tersebut. Jika aset the asset no longer deteriorates, the
tersebut tidak lagi memburuk, maka calculation of interest income will still be
perhitungan pendapatan bunga akan calculated by applying the effective
tetap dihitung dengan menerapkan interest rate to the amortized cost of the
tingkat bunga efektif terhadap biaya financial asset.
perolehan diamortisasi dari aset
keuangan tersebut.
- 39 -
Page 702
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
(lanjutan) (continued)
Untuk aset keuangan yang memburuk For financial assets that deteriorated
setelah pengakuan awal, pendapatan after initial recognition, interest income
bunga dihitung dengan menerapkan is calculated by applying an effective
tingkat bunga efektif terhadap biaya interest rate to the amortized cost of
perolehan diamortisasi dari aset the financial assets. If the asset no
keuangan tersebut. Jika aset tersebut longer deteriorates, the calculation of
tidak lagi memburuk, maka perhitungan interest income will be calculated by
pendapatan bunga akan dihitung applying an effective interest rate to
dengan menerapkan tingkat bunga the gross carrying amount of the
efektif terhadap nilai tercatat bruto dari financial asset.
aset keuangan tersebut.
b. Keuntungan dan kerugian yang timbul c. b. Gains and losses arising from
dari perubahan nilai wajar atas aset changes in fair value of financial
keuangan yang diklasifikasikan dalam assets measured at fair value through
kelompok diukur pada nilai wajar other comprehensive income are
melalui penghasilan komprehensif lain recognized directly in the statement of
diakui secara langsung dalam comprehensive income (as part of
laporan laba rugi komprehensif equity) until the financial assets are
(merupakan bagian dari ekuitas) sampai derecognized or impaired, except for
aset keuangan tersebut dihentikan the gain or loss resulting from the
pengakuannya atau adanya penurun change in exchange rates for debt
nilai, kecuali keuntungan atau kerugian instruments.
akibat perubahan nilai tukar untuk
instrumen utang.
Pada saat aset keuangan dihentikan When a financial asset is derecognized or
pengakuannya atau dilakukan penurunan impaired, the cumulative gains or losses
nilai, keuntungan atau kerugian kumulatif previously recognized in equity are
yang sebelumnya diakui dalam ekuitas recognized in profit or loss.
harus diakui pada laporan laba rugi.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Grup mereklasifikasi aset keuangan jika The Group reclassifies financial assets if
dan hanya jika, model bisnis untuk and only if, the business model for
pengelolaan aset keuangan berubah. managing financial assets changes.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui laba rugi through profit or loss are recorded at fair
dicatat sebesar nilai wajarnya. Selisih value. The difference between the recorded
antara nilai tercatat dengan nilai wajar value and fair value is recognized in profit or
diakui sebagai keuntungan atau kerugian loss on the statement of profit or loss and
pada laba rugi komprehensif. other comprehensive income.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui penghasilan classifications through other comprehensive
komprehensif lain dicatat sebesar nilai income are recorded at their fair values.
wajarnya.
Reklasifikasi aset keuangan dari Reclassification of financial assets from
klasifikasi nilai wajar melalui penghasilan fair value classification through other
komprehensif lain ke klasifikasi nilai wajar comprehensive income to fair value
melalui laba rugi dicatat pada nilai wajar. classification through profit or loss is
Keuntungan atau kerugian yang belum recorded at fair value. Unrealized gains or
direalisasi direklasifikasi ke laba rugi. losses are reclassified to profit or loss.
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Page 703
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(vi) Reklasifikasi aset keuangan (lanjutan) (vi) Reclassification of financial assets
(continued)
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui penghasilan fair value through other comprehensive
komprehensif lain ke klasifikasi biaya income to the amortized cost is recorded at
perolehan yang diamortisasi dicatat pada fair value at the date of reclassification.
nilai wajarnya pada tanggal reklasifikasi. Unrealized gain or losses are removed
Keuntungan atau kerugian yang belum from equity and are adjusted againts the
direalisasi dihapus dari ekuitas dan fair value.
disesuaikan terhadap nilai wajar.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui laba rugi ke fair value through profit or loss to amortized
klasifikasi nilai wajar melalui penghasilan cost classification is recorded at fair value.
komprehensif lain dicatat pada wajar.
(vii) Saling hapus (vii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset
dilakukan saling hapus dan nilai bersihnya and the net amount is presented in the
disajikan dalam laporan posisi keuangan consolidated statement of financial position
konsolidasian jika, dan hanya jika, Grup when, and only when, the Group has a
memiliki hak yang berkekuatan hukum legal right to offset the amounts and intends
untuk melakukan saling hapus atas jumlah either to settle on a net basis or to realize
yang telah diakui tersebut dan adanya the asset and settle the liability
maksud untuk menyelesaikan secara neto simultaneously.
atau untuk merealisasikan aset dan
menyelesaikan liabilitasnya secara
simultan.
Hal yang berkekuatan hukum harus tidak The legal enforceable right must not be
kontinjen atas peristiwa di masa depan contingent on future events and must be
dan harus dapat dipaksakan di dalam enforceable in the normal course of
situasi bisnis yang normal, peristiwa business and in the event of default,
kegagalan atau kebangkrutan dari entitas insolvency or bankruptcy of the company
atas seluruh pihak lawan. or the counterparty.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah bersih hanya jika diperkenankan net basis only when permitted by the
oleh Standar Akuntansi Keuangan. Financial Accounting Standards.
(viii) Pengukuran biaya diamortisasi (viii) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
atau liabilitas keuangan adalah jumlah aset liability is the amount at which the financial
atau liabilitas keuangan yang diukur pada asset or liability is measured at initial
saat pengakuan awal dikurangi recognition, minus principal repayments,
pembayaran pokok pinjaman, ditambah plus or minus the cummulative
atau dikurangi amortisasi kumulatif amortization using the effective interest
menggunakan metode suku bunga efektif rate method of any difference between the
yang dihitung dari selisih antara nilai initial amount recognized and the maturity
pengakuan awal dan nilai jatuh temponya, amount, minus any reduction for
dan dikurangi penurunan nilai. impairment.
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.
- 41 -
Page 704
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(viii) Pengukuran biaya diamortisasi (lanjutan) (viii) Amortized cost measurement (continued)
Pengukuran nilai wajar mengasumsikan Fair value measurement assumes that
bahwa transaksi untuk menjual aset atau transaction to sell assets or transfer a
mengalihkan liabilitas terjadi: liability take place:
• 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.
(ix) Pengukuran nilai wajar (ix) Fair value measurement
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 market participants would use when
menentukan harga aset dan liabilitas determining the price of the asset and
tersebut dengan asumsi bahwa pelaku liability assuming that market participants
pasar bertindak dalam kepentingan act in their own economic best interest.
ekonomi terbaiknya.
Nilai wajar atas pinjaman yang diberikan The fair value for loans and receivables as
dan piutang, serta liabilitas kepada bank well as liabilities to banks and customers
dan nasabah ditentukan menggunakan are determined using a present value
nilai berdasarkan arus kas kontraktual, model on the basis of contractually agreed
dengan mempertimbangkan kualitas kredit, cash flows, taking into account credit
likuiditas dan biaya. quality, liquidity and costs.
Semua aset dan liabilitas dimana nilai All assets and liabilities for which fair value
wajar diukur atau diungkapkan dalam is measured or disclosed in the
laporan keuangan konsolidasian dapat consolidated financial statements are
dikategorikan pada level hierarki nilai classified within fair value hierarchy, based
wajar, berdasarkan tingkatan input on the lowest level input that is significant
terendah yang signifikan atas pengukuran to the fair value measurement as a whole:
nilai wajar secara keseluruhan:
• 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 prices
yang termasuk dalam level 1 yang included in level 1 for the asset and
dapat diobservasi untuk aset dan liability, which is directly or indirectly
liabilitas, baik secara langsung atau observable.
tidak langsung.
• Level 3: input yang tidak dapat • • Level 3: unobservable inputs for the
diobservasi untuk aset dan liabilitas. asset and liability.
Metode dan asumsi signifikan yang The methods and significant assumptions
digunakan untuk menentukan nilai wajar used to determine the fair value of financial
dari instrumen keuangan adalah sebagai instruments are as follows: (i) where
berikut: (i) jika tersedia, Grup mengukur available, the Group measures the fair
nilai wajar instrumen keuangan dengan value of financial instruments using quoted
menggunakan harga kuotasi di pasar aktif prices in an active market for that
untuk instrumen tersebut, atau (ii) jika instrument, or (ii) if the market is for a
pasar untuk suatu instrumen keuangan financial instrument is inactive, the Group
tidak aktif, Grup menentukan nilai wajar determines fair value using valuation model
dengan menggunakan model penilaian that most appropriately reflects the nature,
- 42 -
Page 705
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
yang paling tepat mencerminkan sifat, characteristics and risks of each financial
karakteristik dan risiko dari masing- instrument. In addition, when using quoted
masing instrumen keuangan. Selain itu, prices obtained from third parties, the
ketika menggunakan harga kuotasian Group verifies whether the prices are valid
yang diperoleh dari pihak ketiga, Grup using appropriate methods, such as
memverifikasi apakah harga tersebut valid confirming the valuation techniques and
dengan menggunakan metode yang inputs used and comparing them with the
tepat, seperti konfirmasi teknik penilaian fair value of similar financial instruments.
dan input yang digunakan dan
membandingkannya dengan nilai wajar
instrumen keuangan serupa.
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are recognized
laporan keuangan konsolidasian secara in the consolidated financial statements
berulang, Grup menentukan apakah on a recurring basis, Group determines
terjadi transfer antara level di dalam whether transfers have occured between
hierarki dengan cara mengevaluasi levels in the hierarchy by re-assessing
kategori (berdasarkan input level terendah categorisation (based on the lowest level
yang signifikan dalam pengukuran nilai input that is significant to the fair value
wajar) setiap akhir periode pelaporan. measurement as a whole) at the end of
each reporting period.
(x) Investasi pada sukuk (x)
(xi) Investment in sukuk
Grup menerapkan PSAK 410 (Revisi The Group has applied SFAS 410 (Revised
2020) “Akuntansi Sukuk”. PSAK 410 2020) “Accounting for Sukuk”. SFAS 410
ini mengatur mengenai pengakuan, establishes the recognition, measurement,
pengukuran, penyajian, dan presentation, and disclosures of sukuk
pengungkapan transaksi sukuk Ijarah dan Ijarah and sukuk mudharabah transactions.
sukuk mudharabah.
Pengakuan dan Pengukuran Recognition and Measurement
Sebelum pengakuan awal, Grup Before the initial recognition, the Group
menentukan klasifikasi investasi pada determines the classification of investment
sukuk berdasarkan tujuan investasi Grup. in sukuk based on the purpose of the
Klasifikasi dalam investasi pada sukuk Groups’ investment. The classification of
terdiri dari: investment in sukuk comprises of:
- Biaya perolehan - Acquisition cost
Apabila investasi tersebut dimiliki dalam If the investment is held within a business
suatu model usaha yang bertujuan entity that aims to acquire assets in order
utama untuk memperoleh arus kas to collect contractual cash flows and there
kontraktual dan terdapat persyaratan is a contractual requirement to determine
kontraktual dalam menentukan tanggal the specific date of principal payments
tertentu pembayaran pokok dan/atau and/or the result.
hasilnya.
Pada saat pengukuran awal, investasi At the initial measurement, the investment
dicatat sebesar biaya perolehan dan is recorded at acquisition cost which
biaya perolehan ini termasuk biaya includes the transaction cost. After the
transaksi. Setelah pengakuan awal, initial recognition, the investment in sukuk
investasi pada sukuk ini diukur pada is measured at amortized cost. The
nilai perolehan yang diamortisasi. difference between acquisition cost and
Selisih antara biaya perolehan dan nilai nominal value is amortized using straight
nominal diamortisasi secara garis lurus line method during the term of the sukuk
selama jangka waktu instrumen sukuk. instrument.
- 43 -
Page 706
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(x) Investasi pada sukuk (lanjutan) (x)
(xii)Investment in sukuk (continued)
- Nilai wajar melalui laba rugi - - Fair value through profit or loss
Pada saat pengakuan awal, investasi At the initial recognition, the investment in
pada sukuk dalam klasifikasi ini dicatat sukuk in this classification is recorded at
sebesar harga perolehan, namun harga acquisition cost which does not include
perolehan tersebut tidak termasuk biaya transaction cost.
transaksi.
Setelah pengakuan awal, investasi diakui After initial recognition, the investment is
pada nilai wajar. Selisih antara nilai wajar recognized at fair value. The difference
dan jumlah tercatat diakui dalam laba between fair value and recorded amount
rugi. is recognized in profit or loss.
- Nilai wajar melalui penghasilan - Fair value through other comprehensive
komprehensif lain income
Pada saat pengakuan awal, investasi At initial recognition, the investment in
pada sukuk dalam klasifikasi ini dicatat sukuk in this classification is recorded at
sebesar harga perolehan dan biaya acquisition cost which includes transaction
perolehan ini termasuk biaya transaksi. cost.
•
Setelah pengakuan awal, investasi diakui • After initial recognition, the investment is
pada nilai wajar. Selisih antara nilai wajar recognized at fair value. The difference
dan jumlah tercatat diakui dalam between fair value and recorded amount
penghasilan komprehensif lain. Selisih is recognized in other comprehensive
antara biaya perolehan dan nilai nominal income. The difference between
diamortisasi secara garis lurus selama acquisition cost and nominal value is
jangka waktu instrumen sukuk dan diakui amortized using straight line method
dalam laba rugi. during the term of the sukuk instrument
and recognized in profit or loss.
•
Nilai wajar investasi ditentukan dengan • Fair value on investment is determined
mengacu pada hierarki sebagai berikut: according to following hierarchy:
•
i. harga kuotasi (tanpa penyesuaian) di • i. quoted price (excluding any adjustment)
pasar aktif, atau in active market, or
ii. input selain harga kuotasi yang iii. ii. input other than quoted price included in
termasuk dalam huruf (i). letter (i).
•
Untuk investasi pada sukuk yang • For investment in sukuk classified as at
diklasifikasikan sebagai diukur pada biaya acquistion cost and at fair value through other
perolehan dan nilai wajar melalui comprehensive income, if there is an
penghasilan komprehensif lain, jika indication of impairment, the Group measures
terdapat indikasi penurunan nilai, maka the recoverable amount. If the recoverable
Grup mengukur jumlah terpulihkannya. Jika amount is less than recorded amount, the
jumlah terpulihkan lebih kecil daripada Group recognizes the impairment losses.
jumlah tercatat, maka Grup mengakui Recoverable amount represents the amount
rugi penurunan nilai. Jumlah terpulihkan which will be recoverable from the principal
merupakan jumlah yang akan diperoleh repayment regardless of its present value.
dari pengembalian pokok tanpa
memperhitungkan nilai kininya.
Penyajian Presentation
Pendapatan investasi dan beban amortisasi • Investment income and amortization
disajikan secara neto dalam laba rugi. expense are presented in net amount in the
profit or loss.
- 44 -
Page 707
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(x) Investasi pada sukuk (lanjutan) (x)
(x) Investment in sukuk (continued)
Reklasifikasi • Reclassification
Grup tidak dapat mengubah klasifikasi • The Group cannot change investment
investasi, kecuali terdapat perubahan classification unless there is a change in
tujuan model usaha. Model usaha yang the business model purpose. Business
bertujuan untuk memperoleh arus kas model that is intended to collect contractual
kontraktual didasarkan pada tujuan cash flow is based on the investment
investasi yang ditentukan oleh Grup. Arus purpose set by the Group. The underlying
kas kontraktual yang dimaksud adalah arus contractual cash flow is the cash flow from
kas bagi hasil dan pokok dari sukuk revenue sharing and principal of sukuk
mudharabah atau arus kas imbalan (ujrah) mudharabah or benefit cash flow (ujrah)
dari sukuk Ijarah. Setelah pengakuan awal, from sukuk Ijarah. After initial recognition, if
jika aktual berbeda dengan tujuan investasi the actual differs from established
yang telah ditetapkan, maka Grup investment objectives, the Group
menelaah kembali konsistensi tujuan reassesses the consistency of its
investasinya. investment objectives.
e. Kas dan setara kas e. Cash and cash equivalents
Untuk tujuan penyajian laporan arus kas For consolidated statement of cash flows
konsolidasian, kas dan setara kas terdiri atas presentation purposes, cash and cash
kas, giro pada Bank Indonesia, giro pada Bank equivalents consists of cash, current accounts
lain, dan penempatan pada Bank Indonesia dan with Bank Indonesia, current accounts with
Bank lain yang jatuh tempo dalam 3 (tiga) bulan other Banks, and placements with Bank
atau kurang sejak tanggal perolehan yang tidak Indonesia and other Banks with original
dijaminkan atau dibatasi penggunaannya. maturities of 3 (three) months or less from the
acquisition date, which are not pledged as
collateral or restricted for use.
f. Giro pada Bank Indonesia dan bank lain f. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain pada Current accounts with Bank Indonesia and
pengakuan awal diukur pada nilai wajar other banks are initially measured at fair value
ditambah biaya transaksi yang dapat plus directly attributable transaction costs, if
diatribusikan secara langsung, jika ada, dan any, and subsequently measured at their
selanjutnya diukur sebesar biaya perolehan amortized cost using effective interest rate
diamortisasi dengan menggunakan metode method. The allowance for impairment losses is
suku bunga efektif. Cadangan kerugian provided if there is an objective evidence of
penurunan nilai dibentuk jika terdapat bukti impairment (Note 2o).
objektif penurunan nilai (Catatan 2o).
g. Penempatan pada Bank Indonesia dan bank g. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan Bank Placements with Bank Indonesia and other
lain pada pengakuan awal diukur pada nilai Banks are initially measured at fair value plus
wajar ditambah biaya transaksi yang dapat directly attributable transaction costs, if any,
diatribusikan secara langsung, jika ada, dan and subsequently measured at their amortized
selanjutnya diukur sebesar biaya perolehan cost using the effective interest rate method.
diamortisasi dengan menggunakan metode The allowance for impairment losses is
suku bunga efektif. Cadangan kerugian provided if there is an objective evidence of
penurunan nilai dibentuk jika terdapat bukti impairment (Note 2o).
objektif penurunan nilai (Catatan 2o).
- 45 -
Page 708
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
h. Surat-surat berharga h. Marketable securities
Surat-surat berharga terdiri dari Sertifikat Bank Marketable securities consist of Bank Indonesia
Indonesia (SBI), wesel ekspor, obligasi Certificates (SBI), export bills, government
pemerintah, obligasi korporasi, dan efek utang bonds, corporate bonds, and other debt
Iainnya. marketable securities.
Surat berharga syariah diklasifikasikan sebagai Sharia marketable securities are classified as
diukur pada biaya perolehan yang diamortisasi. measured at amortized cost.
Surat berharga pada awalnya disajikan sebesar Marketable securities are initially measured at
nilai wajar. Setelah pengakuan awal, surat fair value. Subsequently, marketable securities
berharga dicatat sesuai kategorinya, yaitu nilai are accounted according to their classification
wajar melalui laba rugi, pada biaya perolehan as fair value through profit or loss, measured at
diamortisasi dan nilai wajar melalui penghasilan amortized cost and fair value through other
komprehensif lain. comprehensive income.
Pengukuran surat-surat berharga dinyatakan Measurement of securities is stated based on
berdasarkan klasifikasinya sebagai berikut: the classification of the securities as follows:
1. Surat-surat berharga diukur pada nilai 1. Marketable securities measured at
perolehan dicatat pada biaya perolehan amortized cost are carried at amortized
yang diamortisasi menggunakan metode cost using the effective interest rate
suku bunga efektif. method.
Aset dapat dijual dari portofolio diukur pada Assets may be sold out of amortized cost
nilai perolehan ketika terdapat peningkatan portfolios when there is an increase in
risiko kredit. Penghentian untuk alasan lain credit risk. Disposals for other reasons are
diperbolehkan namun jumlah penjualan permitted but such sales should be
tersebut harus tidak signifikan jumlahnya insignificant in value or infrequent in
atau tidak sering. nature.
2. Surat-surat berharga yang diklasifikasikan 3. 2. Marketable securities which are classified
sebagai wajar melalui penghasilan under fair value through other
komprehensif lain dinyatakan pada nilai comprehensive income are stated at fair
wajar. Pendapatan bunga diakui dalam value. Interest income is recognized in the
laporan laba rugi dan penghasilan consolidated statement of profit or loss and
komprehensif lain konsolidasian other comprehensive income using the
menggunakan metode suku bunga efektif. effective interest method. Foreign
Laba atau rugi selisih kurs atas surat-surat exchange gains or losses on securities are
berharga diakui pada laporan laba recognized in the consolidated statement
rugi dan penghasilan komprehensif lain of profit or loss and other comprehensive
konsolidasian. income.
Perubahan nilai wajar lainnya diakui Other fair value changes are recognized
langsung dalam ekuitas sampai surat- directly in equity until the securities is sold
surat berharga dijual atau mengalami or impaired, whereby the cumulative gains
penurunan nilai, dimana akumulasi and losses previously recognized in the
keuntungan dan kerugian yang equity are recognized in the consolidated
sebelumnya diakui dalam ekuitas diakui statement of profit or loss and other
dalam laporan laba rugi dan penghasilan comprehensive income.
komprehensif lain konsolidasian.
- 46 -
Page 709
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
h. Surat-surat berharga (lanjutan) h. Marketable securities (continued)
3. Surat-surat berharga dalam kategori nilai 4. 3. Fair value through profit or loss marketable
wajar melalui laba rugi dinyatakan pada securities are carried at fair value.
nilai wajar.
Keuntungan atau kerugian yang belum Unrealized gains or losses resulting from
direalisasi akibat kenaikan atau penurunan changes in fair values are recognized in
nilai wajarnya disajikan dalam laporan laba the current year consolidated statement of
rugi dan penghasilan komprehensif lain profit or loss and other comprehensive
konsolidasian tahun berjalan. Pendapatan income. The interest income from
bunga dari surat-surat berharga dicatat marketable securities is recorded in the
dalam laporan laba rugi dan penghasilan consolidated statement of profit or loss and
komprehensif lain konsolidasian sesuai other comprehensive income according to
dengan persyaratan dalam kontrak. the terms of the contract.
i. Surat-surat berharga yang dibeli dengan i. Marketable securities purchased with
janji dijual kembali dan surat-surat berharga agreements to resell and marketable
yang dijual dengan janji dibeli kembali securities sold with agreements to
repurchase
Surat-surat berharga yang dibeli dengan janji Securities purchased under agreements to
dijual kembali (reverse repo) diakui sebesar resell (reverse repo) are recognized as a repo
harga jual kembali surat berharga yang receivable in the amount of the resale price of
bersangkutan dikurangi pendapatan bunga the related securities, less unamortized interest.
yang belum diamortisasi. Selisih antara harga The difference between purchase price and the
beli dengan harga jual diperlakukan sebagai selling price is treated as unamortized interest
pendapatan bunga yang belum diamortisasi and is recognized as interest income in
dan diakui sebagai pendapatan bunga sesuai accordance with the period since the securities
dengan jangka waktu surat berharga dibeli are purchased until they are resold by using
hingga dijual kembali dengan menggunakan effective interest rate (EIR) method. The
metode suku bunga efektif (EIR). Surat securities received are not recorded as assets
berharga yang dibeli tidak dibukukan sebagai on the consolidated statements of financial
aset dalam laporan posisi keuangan position because the ownership of the securities
konsolidasian karena kepemilikan surat remains with the seller. The allowance for
berharga tetap berada pada pihak penjual. impairment losses is provided if there is an
Cadangan kerugian penurunan nilai dibentuk objective evidence of impairment (Note 2o).
jika terdapat bukti objektif penurunan nilai
(Catatan 2o).
Surat-surat berharga yang dibeli dengan janji Marketables securities purchased under
untuk dijual kembali diklasifikasikan sebagai agreements to resell are classified as amortized
biaya perolehan yang diamortisasi. cost.
Surat-surat berharga yang dijual dengan janji Securities sold under repurchase (repo)
dibeli kembali (repo) diakui sebesar harga agreements are recognized at the agreed
pembelian kembali yang disepakati dikurangi repurchase price less unamortized interest. The
beban bunga yang belum diamortisasi. Beban unamortized interest represents the difference
bunga yang belum diamortisasi merupakan between the selling price and the agreed
selisih antara harga jual dengan harga beli repurchase price and is recognized as interest
kembali yang disepakati dan diakui sebagai expense during the period from the sale of
beban bunga selama jangka waktu sejak surat securities to the date of repurchase by using
berharga dijual hingga dibeli kembali dengan Effective Interest Rate (EIR) method. The
menggunakan metode suku bunga efektif (EIR). securities sold are recorded as assets on the
Surat berharga yang dijual tetap dicatat sebagai consolidated statements of financial position
aset dalam laporan posisi keuangan because in substantially the ownership of the
konsolidasian karena secara substansi securities remains with the Bank as the seller.
kepemilikan surat berharga tetap berada pada
pihak Bank sebagai penjual.
- 47 -
Page 710
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
i. Surat-surat berharga yang dibeli dengan i. Marketable securities purchased with
janji dijual kembali dan surat-surat berharga agreements to resell and marketable
yang dijual dengan janji dibeli kembali securities sold with agreements to
(lanjutan) repurchase (continued)
Surat-surat berharga yang dijual dengan janji Marketable securities sold under repurchased
dibeli kembali diklasifikasikan sebagai liabilitas agreement are classified as financial liabilities
keuangan yang diukur dengan biaya perolehan measured at amortized cost.
diamortisasi.
j. Instrumen derivatif j. Derivative instruments
Instrumen keuangan derivatif (termasuk Derivative financial instruments (including
transaksi mata uang asing untuk tujuan foreign currency transactions for funding and
pendanaan dan perdagangan) diakui sebesar trading) are recognized in the consolidated
nilai wajar pada laporan posisi keuangan statement of financial position at their fair value.
konsolidasian. Nilai wajar ditentukan Fair value is determined based on quoted
berdasarkan harga pasar, model penentuan prices, pricing models or quoted prices of other
harga atau harga pasar instrumen lain yang instruments with similar characteristics.
memiliki karakteristik serupa. Derivatif dicatat Derivatives are recorded as assets when the
sebagai aset apabila memiliki nilai wajar positif fair value is positive and liabilities when the fair
dan sebagai liabilitas apabila memiliki nilai value is negative.
wajar negatif.
Keuntungan atau kerugian yang terjadi dari Gain or loss as a result of fair value changes on
perubahan nilai wajar kontrak derivatif yang a derivative contract not designated as a
tidak ditujukan untuk lindung nilai (atau tidak hedging instrument (or derivative contract that
memenuhi kriteria untuk dapat diklasifikasikan does not qualify as a hedging instrument) is
sebagai lindung nilai) diakui dalam laba rugi recognized in the current year’s profit or loss.
tahun berjalan.
k. Kredit yang diberikan k. Loans
Kredit yang diberikan diukur pada biaya Loans are measured at amortized cost using
perolehan diamortisasi menggunakan metode the effective interest rate method, less
suku bunga efektif, dikurangi dengan cadangan allowance for impairment losses. Amortized
kerugian penurunan nilai. Biaya perolehan cost is calculated by taking into account any
diamortisasi dihitung dengan memperhitungkan discount or premium on acquisition and
diskonto atau premi pada saat akuisisi dan transaction costs that are an integral part of
biaya transaksi yang merupakan bagian tidak effective interest rate. The amortization is
terpisahkan dari suku bunga efektif. Amortisasi recognized in the profit or loss. Allowance for
diakui pada laba rugi. Cadangan kerugian impairment losses is provided if there is an
penurunan nilai dibentuk jika terdapat bukti objective evidence of impairment (Note 2o).
objektif penurunan nilai (Catatan 2o).
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized costs. Loans
diukur pada biaya perolehan diamortisasi. under syndication or channelling are stated at
Kredit yang diberikan dalam pinjaman sindikasi the principal amount equal to the risk portion
ataupun penerusan kredit dinyatakan sebesar assumed by the Group.
pokok kredit sesuai dengan porsi risiko yang
ditanggung oleh Grup.
Kredit sindikasi, kredit dalam rangka Syndicated, joint financing, and channeling
pembiayaan bersama, dan kredit penerusan loans are stated at the loan principal amount
dinyatakan sebesar pokok kredit sesuai dengan based on the risk participation by the Bank.
porsi risiko yang ditanggung oleh Bank.
- 48 -
Page 711
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
k. Kredit yang diberikan (lanjutan) k. Loans (continued)
Restrukturisasi kredit Loan restructuring
Setelah syarat dan ketentuan kredit After the terms of loans have been
direnegosiasi, penurunan nilai diukur dengan renegotiated, any impairment is measured
menggunakan suku bunga efektif awal yang using the original effective interest rate as
dihitung sebelum persyaratan dimodifikasi dan calculated before the modification of terms and
kredit tersebut tidak lagi dianggap “past due”. the loan is no longer considered “past due”.
Manajemen akan melakukan penelaahan ulang Management continuously reviews renegotiated
atas kredit yang direnegosiasi secara loans to ensure that all criteria are met and that
berkelanjutan untuk memastikan bahwa semua future payments are likely to occur. The loans
kriteria terpenuhi dan pembayaran di masa continue to be subject to an individual or
yang datang akan terjadi. Evaluasi penurunan collective impairment assessment, following the
nilai individual atau kolektif akan terus dilakukan impairment assessment of loans.
untuk kredit tersebut, mengikuti evaluasi
penurunan nilai atas kredit.
Kerugian dari restrukturisasi kredit dengan cara Loss on loan restructuring which involves a
konversi sebagian kredit yang diberikan conversion of loans into equity or other financial
menjadi saham atau instrumen keuangan instruments in partial satisfaction of loans, is
Iainnya, diakui hanya apabila nilai wajar recognized only if the fair value of the equity or
penyertaan saham atau instrumen keuangan financial instruments received, reduced by
yang diterima dikurangi estimasi beban untuk estimated expenses to sell the equity or other
menjualnya adalah kurang dari nilai tercatat financial instruments, is less than the carrying
kredit yang diberikan. value of the loan.
Kredit yang dihapusbuku Written-off loans
Kredit yang diberikan dihapusbukukan ketika Loans are written-off when there is no realistic
tidak terdapat prospek yang realistis mengenai prospect of collection or when the Group’s
pengembalian kredit atau hubungan normal normal relationship with the borrowers has
antara Grup dan debitur telah berakhir. Kredit ceased to exist. When loans are deemed
yang tidak dapat dilunasi dihapusbukukan uncollectible, they are written-off against the
dengan mendebet cadangan kerugian related allowance for impairment losses.
penurunan nilai. Penerimaan kembali atas Subsequent recoveries are credited to the
kredit yang telah dihapusbukukan sebelumnya allowance for impairment losses in the
dikreditkan ke cadangan kerugian penurunan consolidated statement of financial position.
nilai kredit pada laporan posisi keuangan
konsolidasian.
l. Pembiayaan/Piutang syariah l. Sharia financing/Receivables
Termasuk dalam pembiayaan/piutang syariah Sharia financing/receivables include
adalah pembiayaan mudharabah, pembiayaan mudharabah financing, musyarakah financing,
musyarakah, dan piutang syariah. and sharia receivables.
Entitas anak Bank menerapkan PSAK 401 The Bank’s subsidiary implements SFAS 401
(Revisi 2016) tentang “Penyajian Laporan (Revised 2016) regarding “Sharia Financial
Keuangan Syariah”, PSAK 402 (Amendemen Statements Presentation”, SFAS 402
2016) tentang “Akuntansi Murabahah”, PSAK (Amendment 2016) regarding “Murabahah
403 tentang “Akuntansi Salam”, PSAK 404 Accounting”, SFAS 403 regarding “Salam
(Amendemen 2016) tentang “Akuntansi Accounting”, SFAS 404 (Amendment 2016)
Istishna”, PSAK 405 tentang “Akuntansi regarding “Istishna Accounting”, SFAS 405
Mudharabah”, PSAK 406 tentang “Akuntansi regarding “Mudharabah Accounting”, SFAS 406
- 49 -
Page 712
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
l. Pembiayaan/Piutang syariah (lanjutan) l. Sharia financing/Receivables (continued)
Musyarakah”, PSAK 407 (Amendemen 2016) regarding “Musyarakah Accounting”, SFAS 407
tentang “Akuntansi Ijarah”, PSAK 410 (Revisi (Amendment 2016) regarding “Ijarah
2015) tentang “Akuntansi Sukuk”, Pedoman Accounting”, SFAS 410 (Revised 2015)
Akuntansi Perbankan Syariah Indonesia “Accounting for Sukuk”, Accounting Guidelines
(PAPSI Revisi 2013) dan Standar Akuntansi for Indonesian Sharia Banking (PAPSI Revised
Keuangan lain yang ditetapkan Ikatan Akuntan 2013) and other statement of Financial
Indonesia yang berkaitan dengan pengakuan, Accounting Standards established by the
pengukuran, penyajian, dan pengungkapan Indonesia Institute of Accountants relating to
untuk topik tersebut. recognition, measurement, presentation, and
disclosure for those topics.
Pembiayaan mudharabah merupakan Mudharabah financing represents joint financing
pembiayaan kerjasama antara entitas anak between the Bank’s subsidiary as a fund owner
Bank sebagai pemilik dana dengan nasabah and customer as a business executor. Revenue
sebagai pelaksana usaha. Pembagian hasil sharing on the project or business is conducted
keuntungan dari proyek tersebut dilakukan in accordance with the agreed nisbah (pre-
sesuai dengan nisbah (pre-determined ratio) determined ratio). Mudharabah financing are
yang telah disepakati bersama. Pembiayaan stated at their outstanding balance net of
mudharabah dinyatakan sebesar saldo allowance for losses.
pembiayaan dikurangi dengan cadangan
kerugian.
Pembiayaan musyarakah adalah akad Musyarakah financing is an agreement between
kerjasama yang terjadi diantara para the investors (musyarakah partners) to have a
pemilik modal (mitra musyarakah) untuk joint venture in a partnership with profit or loss
menggabungkan modal dan melakukan usaha sharing based on an agreed ratio or to each
secara bersama dalam suatu kemitraan dengan capital contribution. Musyarakah financing is
nisbah pembagian hasil atau kerugian sesuai stated at their outstanding balance, net of
dengan kesepakatan atau secara proporsional allowance for losses.
sesuai kontribusi modal. Pembiayaan
musyarakah dinyatakan sebesar saldo
pembiayaan dikurangi dengan cadangan
kerugian.
Piutang syariah adalah tagihan yang timbul dari Sharia receivables resulted from transactions
transaksi berdasarkan akad-akad murabahah, based on murabahah, istishna, qardh and
istishna, qardh dan ijarah. ijarah.
Piutang murabahah merupakan akad jual beli Murabahah receivables represent a sale and
antara nasabah dan entitas anak Bank. Entitas purchase agreements between the borrowers
anak Bank membiayai kebutuhan investasi and the Bank’s subsidiary. The borrowers’
nasabah yang dinilai dengan harga pokok investments are funded by the Bank’s
ditambah dengan keuntungan yang disepakati subsidiary valued at the main price increased
bersama. Pembayaran atas piutang ini with profit agreed by both parties. The financing
dilakukan dengan cara mengangsur dalam facilities are repaid in installments over a certain
jangka waktu yang ditentukan. Piutang period of time. Murabahah receivables are
murabahah dinyatakan sebesar saldo piutang stated at their outstanding balance, net of
dikurangi dengan pendapatan marjin yang deferred margin and allowance for losses.
ditangguhkan dan cadangan kerugian.
- 50 -
Page 713
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
l. Pembiayaan/Piutang syariah (lanjutan) l. Sharia financing/Receivables (continued)
Istishna merupakan akad penjualan antara Istishna is a sales transaction between the
nasabah dan produsen yang bertindak sebagai customer and producer who acts as seller.
penjual. Berdasarkan akad tersebut, nasabah Based on the Contract, the customer orders the
menugaskan produsen untuk membuat atau manufacturer to make or to supply goods
mengadakan barang sesuai dengan spesifikasi ordered to the specifications required by the
yang disyaratkan nasabah dan menjualnya customer and to sell to the customer at an
dengan harga yang disepakati. Entitas anak agreed price. The Bank’s subsidiary finances
Bank membiayai nasabah untuk membeli the customer to buy from the producer (seller).
barang dari produsen (penjual). Cara The payment method may be in advance,
pembayaran dapat berupa pembayaran di installment or deferred until a certain period.
muka, cicilan atau ditangguhkan sampai jangka Istishna receivables are presented based on the
waktu tertentu. Piutang istishna disajikan outstanding billing less allowance for losses.
sebesar tagihan termin kepada pembeli
dikurangi cadangan kerugian.
Qardh merupakan penyediaan dana atau Qardh is a fund supply or receivables which can
tagihan yang dapat dipersamakan dengan itu be equalized based on the approval or
berdasarkan persetujuan atau kesepakatan agreement between the customer and the
antara nasabah dan entitas anak Bank, dengan Bank’s subsidiary, with the requirement for
ketentuan wajib untuk melunasi setelah jangka repayment after a certain period. Qardh is
waktu tertentu. Pinjaman qardh diakui sebesar recognized at the amount of funds granted
jumlah dana yang dipinjamkan pada saat when incurred. The excess of qardh settlement
terjadinya. Kelebihan penerimaan dari pinjaman is recognized as income when incurred. Qardh
qardh yang dilunasi, diakui sebagai pendapatan is stated at its outstanding balance net of
pada saat terjadinya. Pinjaman qardh allowance for losses.
dinyatakan sebesar saldo pembiayaan
dikurangi dengan cadangan kerugian.
Pembiayaan Ijarah adalah akad sewa menyewa Ijarah financing is a lease agreement between
antara pemilik objek sewa dengan penyewa the lessor and lessee to receive income of the
untuk mendapatkan imbalan atas barang yang leased assets. Ijarah financing is stated at their
disewakannya. Pembiayaan Ijarah dinyatakan outstanding balance net of allowance for losses.
sebesar saldo pembiayaan dikurangi dengan
cadangan kerugian.
m. Piutang pembiayaan konsumen dan piutang m. Consumer financing receivables and leases
sewa pembiayaan financing receivables
Piutang Pembiayaan Konsumen Consumer Financing Receivables
Piutang pembiayaan konsumen pada Consumer financing receivables are initially
pengakuan awal diukur pada nilai wajar measured at fair value plus directly attributable
ditambah biaya transaksi yang dapat transaction costs, if any, and subsequently
diatribusikan secara langsung, jika ada, dan measured at their amortized cost using the
selanjutnya diukur sebesar biaya perolehan effective interest rate method. Allowance for
diamortisasi dengan menggunakan metode impairment losses is provided if there is an
suku bunga efektif. Cadangan kerugian objective evidence of impairment (Note 2o).
penurunan nilai dibentuk jika terdapat bukti
objektif penurunan nilai (Catatan 2o).
Piutang pembiayaan konsumen entitas anak The subsidiary’s consumer financing
merupakan jumlah piutang setelah dikurangi receivables are presented net of unearned
dengan pendapatan pembiayaan konsumen consumer financing income and allowance for
yang belum diakui dan cadangan kerugian impairment losses.
penurunan nilai.
- 51 -
Page 714
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
m. Piutang pembiayaan konsumen dan piutang m. Consumer financing receivables and leases
sewa pembiayaan (lanjutan) financing receivables (continued)
Piutang Pembiayaan Konsumen (lanjutan) Consumer Financing Receivables (continued)
Pendapatan pembiayaan konsumen yang Unearned consumer financing income is the
belum diakui merupakan selisih antara jumlah excess of the aggregate installment payments
keseluruhan pembayaran angsuran yang akan to be received from the consumer over the
diterima dari konsumen dengan jumlah principal amount financed. The unearned
pokok pembiayaan konsumen. Pendapatan consumer financing income is recognized as
pembiayaan konsumen yang belum diakui income over the term of the respective
dicatat sebagai pendapatan sesuai dengan agreement using effective interest rate method.
jangka waktu kontrak pembiayaan konsumen
berdasarkan metode suku bunga efektif.
Selisih neto antara pendapatan administrasi The net difference between administration
yang diperoleh dari konsumen pada saat income earned from the consumer at the first
pertama kali perjanjian pembiayaan konsumen time the consumer financing agreement is
ditandatangani dan beban-beban yang timbul signed and the initial incremental costs directly
pertama kali yang terkait langsung dengan related to consumer financing facility is deferred
tagihan pembiayaan konsumen ditangguhkan and recognized as an adjustment to the yield
dan diakui sebagai penyesuaian atas imbal received throughout the consumer financing
hasil pembiayaan konsumen berdasarkan period using effective interest rate method and
metode suku bunga efektif dan disajikan presented as part of interest income in the
sebagai bagian dari pendapatan bunga pada current year’s profit or loss.
laba rugi tahun berjalan.
Pelunasan sebelum masa pembiayaan Settlement before consumer financing period
konsumen berakhir diperlakukan sebagai end is treated as a cancellation of The contract
pembatalan kontrak pembiayaan konsumen and the resulting gain or loss is recognized in
dan keuntungan atau kerugian yang timbul the current year’s profit or loss.
diakui pada laba rugi tahun berjalan.
Piutang Sewa Pembiayaan Leases Financing Receivables
Penentuan apakah suatu perjanjian merupakan The determination of whether an arrangement
perjanjian sewa atau perjanjian yang is, or contains a lease is based on the
mengandung sewa didasarkan atas substansi substance of the arrangement at inception date
perjanjian pada tanggal awal sewa dan apakah and whether the fulfillment of the arrangement
pemenuhan perjanjian tergantung pada is dependent on the use of a specific asset and
penggunaan suatu aset dan perjanjian tersebut the arrangement conveys a right to use the
memberikan suatu hak untuk menggunakan asset. Leases are classified as finance leases if
aset tersebut. Suatu sewa diklasifikasikan the leases transfer substantially all the risks and
sebagai sewa pembiayaan jika sewa tersebut rewards incidental to ownership of the leased
mengalihkan secara substansial seluruh risiko assets. Leases are classified as operating
dan manfaat yang terkait dengan kepemilikan leases if the leases do not transfer substantially
aset. Suatu sewa diklasifikasikan sebagai sewa all the risks and rewards incidental to ownership
operasi jika sewa tidak mengalihkan secara of the leased assets.
substansial seluruh risiko dan manfaat yang
terkait dengan kepemilikan aset.
- 52 -
Page 715
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
m. Piutang pembiayaan konsumen dan piutang m. Consumer financing receivables and leases
sewa pembiayaan (lanjutan) financing receivables (continued)
Piutang Sewa Pembiayaan (lanjutan) Leases Financing Receivables (continued)
Entitas anak mengakui aset berupa piutang The subsidiary recognizes assets held under a
sewa pembiayaan di laporan posisi keuangan financing lease in its statement of financial
sebesar jumlah yang sama dengan investasi position and presented them as a receivable at
sewa neto. Penerimaan piutang sewa an amount equal to the net investment in the
diperlakukan sebagai pembayaran pokok dan lease. Payment of the lease receivable is
penghasilan sewa pembiayaan. Pengakuan treated as repayment of principal and financing
penghasilan sewa pembiayaan didasarkan lease income. The recognition of financing
pada suatu pola yang mencerminkan suatu lease income is based on a pattern reflecting a
tingkat pengembalian periodik yang konstan constant periodic rate of return on the
atas investasi neto. Entitas anak bertindak subsidiary’s net investment in the financing
sebagai lessor dalam sewa pembiayaan. lease. The subsidiary acts as a lessor in finance
leases.
n. Tagihan dan liabilitas akseptasi n. Acceptances receivable and payable
Tagihan akseptasi konsumen pada pengakuan Acceptances receivable are initially measured
awal diukur pada nilai wajar ditambah biaya at fair value plus directly attributable transaction
transaksi yang dapat diatribusikan secara costs, if any, and subsequently measured at
langsung, jika ada, dan selanjutnya diukur their amortized cost using the effective interest
sebesar biaya perolehan diamortisasi dengan rate method. The allowance for impairment
menggunakan metode suku bunga efektif. losses is provided if there is an objective
Cadangan kerugian penurunan nilai dibentuk evidence of impairment (Note 2o). Acceptances
jika terdapat bukti objektif penurunan nilai payable are measured at amortized cost using
(Catatan 2o). Liabilitas akseptasi diukur pada effective interest rate method.
biaya perolehan diamortisasi dengan
menggunakan metode suku bunga efektif.
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan assets
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Pada setiap tanggal laporan posisi keuangan The Group assess whether there is any
konsolidasian, Grup mengevaluasi apakah objective evidence that a financial asset or a
terdapat bukti objektif bahwa aset keuangan group of financial assets is impaired at each
atau kelompok aset keuangan mengalami consolidated statement of financial position
penurunan nilai. date.
Cadangan atas kerugian kredit ekspektasian The expected credit loss allowance is based on
adalah berdasarkan atas kerugian ekspektasian the credit losses expected to arise over the life
sepanjang umur aset (the lifetime expected of the asset (the lifetime expected credit loss),
credit loss), kecuali tidak terdapat kenaikan unless there has been no significant increase in
yang signifikan dalam risiko kredit sejak awal, di credit risk since origination, in which case, the
mana dalam hal ini, cadangan adalah allowance is based on the 12 months expected
berdasarkan kerugian kredit ekspektasian credit loss.
dalam jangka waktu 12 bulan.
Kerugian yang diharapkan sepanjang umur aset Both the lifetime expected credit loss and 12
dan kerugian kredit ekspektasian dalam jangka months expected credit loss are calculated on
waktu 12 bulan dihitung baik secara individual either an individual basis or a collective basis,
maupun kolektif, tergantung kepada sifat depending on the nature of the underlying
portofolio instrumen keuangan yang portfolio of financial instruments.
mendasarinya.
- 53 -
Page 716
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan (lanjutan) assets (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Grup menghitung kerugian kredit ekspektasian The Group calculates expected credit loss
berdasarkan tiga skenario yang tertimbang based on three probability-weighted scenarios
menurut kemungkinan terjadinya untuk to measure the expected cash shortfalls,
mengukur kekurangan kas yang diharapkan, discounted at an approximation to the effective
didiskontokan pada suatu estimasi terhadap interest rate. A cash shortfall is the difference
suku bunga efektif. Kekurangan kas adalah between the cash flows that are due to an entity
selisih antara arus kas yang harus dibayar in accordance with the contract and the cash
kepada suatu entitas berdasarkan kontrak dan flows that the entity expects to receive.
arus kas dari entitas bersangkutan yang
diharapkan untuk diperoleh.
Grup telah menyusun suatu kebijakan untuk The Group has established a policy to perform
melakukan suatu penilaian, pada akhir setiap an assessment, at the end of each reporting
periode pelaporan, mengenai apakah risiko period, of whether a financial instruments credit
kredit suatu aset keuangan telah meningkat risk has increased significantly since initial
secara signifikan sejak pengakuan, dengan recognition, by considering the change in the
mempertimbangkan perubahan risiko gagal risk of default occurring over the remaining life
bayar yang terjadi selama umur manfaat of the financial instrument.
instrumen keuangan.
Grup menganggap instrumen utang memiliki The Group considers debt instruments to have
risiko kredit yang rendah ketika peringkat risiko low credit risk when the credit risk rating is at
kreditnya setara dengan definisi investment par with the globally understood definition of
grade yang dipahami secara global. investment grade.
Pengukuran kerugian kredit ekspektasian Measurement of expected credit losses
Kerugian Kredit Ekspektasian adalah estimasi Expected Credit Loss is an estimate of the
probabilitas tertimbang dari kerugian kredit weighted probability of a credit loss measured
yang diukur sebagai berikut: as follows:
- Aset keuangan yang tidak memburuk pada - Financial assets that do not deteriorate at
tanggal pelaporan, kerugian kredit the reporting date, the expected credit loss
ekspektasian diukur sebesar selisih antara is measured at the difference between the
nilai kini dari seluruh kekurangan kas (yaitu present value of all cash shortages (i.e. the
selisih antara arus kas yang terutang difference between the cash flows owed to
kepada Grup sesuai dengan kontrak dan the Group in accordance with the contract
arus kas yang diperkirakan akan diterima and the cash flows expected to be received
oleh Grup); by the Group);
- Aset keuangan yang memburuk pada - Financial assets that deteriorate at the
tanggal pelaporan, kerugian kredit reporting date, the expected credit loss is
ekspektasian diukur sebesar selisih antara 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, - For undisbursed loan commitments,
kerugian kredit ekspektasian diukur sebesar expected credit losses are measured at the
selisih antara nilai kini jumlah arus kas jika difference between the present value of the
komitmen ditarik dan arus kas yang amount of cash flow if the commitments is
diperkirakan akan diterima oleh Grup; withdrawn and the cash flow expected to be
received by the Group;
- Kontrak jaminan keuangan, kerugian kredit - For financial guarantee contracts, expected
ekspektasian diukur sebesar selisih antara credit losses are measured at the difference
pembayaran yang diperkirakan untuk between the estimated payments to replace
mengganti pemegang atas kerugian kredit the holder for the credit losses incurred less
yang terjadi dikurangi jumlah yang the amount estimated to be recoverable.
diperkirakan dapat dipulihkan.
- 54 -
Page 717
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan (lanjutan) assets (continued)
Aset keuangan yang direstrukturisasi Restructured financial assets
Jika ketentuan aset keuangan dinegosiasikan If the terms of the financial assets are -
ulang atau dimodifikasi atau aset keuangan renegotiated or modified or the existing
yang ada diganti dengan yang baru karena financial assets are replaced with new ones
kesulitan keuangan peminjam, maka dilakukan due to the borrower’s financial difficulties, an
penilaian apakah aset keuangan yang ada assessment is made whether recognition of
harus dihentikan pengakuannya dan kerugian existing financial assets must be derecognized
kredit ekspektasian diukur sebagai berikut: and expected credit losses measured as
follows:
- Jika restrukturisasi tidak mengakibatkan - If the restructuring does not result in the -
penghentian pengakuan aset yang termination of recognition of existing assets,
ada, maka arus kas yang diperkirakan then the estimated cash flows arising from
yang timbul dari aset keuangan the modified financial assets are included in
yang dimodifikasi dimasukkan dalam the calculation of cash shortages of existing
perhitungan kekurangan kas dari aset assets.
yang ada.
- Jika restrukturisasi akan menghasilkan - If the restructuring will result in a -
penghentian pengakuan aset yang ada, derecognition of the existing assets, 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 flow of the existing financial assets at
yang ada pada saat penghentian the time of derecognition. This amount is
pengakuannya. Jumlah ini dimasukkan included in the calculation of cash shortages
dalam perhitungan kekurangan kas dari from existing financial assets which are
aset keuangan yang ada yang discounted from the date of derecognition to
didiskontokan dari tanggal penghentian the reporting date using the initial effective
pengakuan ke tanggal pelaporan interest rate of the existing financial assets.
menggunakan suku bunga efektif awal dari
aset keuangan yang ada.
Aset keuangan yang memburuk Credit-impaired financial assets
Pada setiap tanggal pelaporan, Grup menilai At each reporting date, the Group assess
apakah aset keuangan yang dicatat pada biaya whether the financial assets recorded at
perolehan diamortisasi dan aset keuangan amortized cost and the financial assets of debt
instrumen utang yang dicatat pada nilai wajar instruments which are recorded at fair value
melalui penghasilan komprehensif lain through other comprehensive income are
mengalami penurunan nilai kredit (memburuk). credit- impaired (worsening).
Aset keuangan memburuk ketika satu atau Financial assets deteriorate when one or more
lebih peristiwa yang memiliki dampak events that have an adverse effect on the
merugikan atas estimasi arus kas masa depan estimated future cash flows of the financial
dari aset keuangan telah terjadi. assets have occurred.
Bukti bahwa aset keuangan mengalami Evidence that financial assets become credit
penurunan nilai kredit (memburuk) termasuk impaired (worsening) including observable data
data yang dapat diobservasi mengenai regarding the following events:
peristiwa berikut ini:
- Kesulitan keuangan signifikan yang dialami - Significant financial difficulties experienced
penerbit atau pihak peminjam; by the issuer or the borrower;
- Pelanggaran kontrak, seperti peristiwa - Breach of contract, such as a default or
gagal bayar atau peristiwa tunggakan; arrears;
- Pihak pemberi pinjaman, untuk alasan - The lender, for economic or contractual
ekonomik atau kontraktual sehubungan reasons in relation to the financial
dengan kesulitan keuangan yang dialami difficulties experienced by the borrower,
pihak peminjam, telah memberikan has given concessions to the borrower
konsesi pada pihak peminjam yang tidak which is not possible if the borrower does
mungkin diberikan jika pihak peminjam not experience such difficulties;
tidak mengalami kesulitan tersebut;
- 55 -
Page 718
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan (lanjutan) assets (continued)
Aset keuangan yang memburuk (lanjutan) Credit-impaired financial assets (continued)
- Terjadi kemungkinan bahwa pihak - It is probable that the borrower will enter
peminjam akan dinyatakan pailit atau bankruptcy or the other financial
melakukan reorganisasi keuangan lainnya; reorganization;
- Hilangnya pasar aktif dari aset keuangan - Loss of an active market for financial
akibat kesulitan keuangan; atau assets due to financial difficulties; or
- Pembelian atau penerbitan aset keuangan - Purchase or issuance financial asset at -
dengan diskon sangat besar yang significant discount which reflect the credit
mencerminkan kerugian kredit yang terjadi. loss that occurs.
Aset Keuangan yang dibeli atau yang Purchased or originated credit - impaired
berasal dari aset keuangan yang mengalami financial assets - (POCI)
penurunan nilai (Purchased or originated
credit- impaired financial assets - POCI)
Aset keuangan dikategorikan sebagai POCI Financial assets are catergorized as POCI if
apabila terdapat bukti objektif penurunan nilai there is objective evidence of impairment at
pada saat pengakuan awal. Pada saat initial recognition. At initial recognition, no
pengakuan awal, tidak ada cadangan kerugian allowance for credit losses is recognized
kredit yang diakui karena harga pembelian atau because the purchase price or value has
nilainya telah termasuk estimasi kerugian kredit included lifetime estimated credit losses.
sepanjang umurnya. Selanjutnya, perubahan Furthermore, changes in lifetime credit losses,
kerugian kredit sepanjang umurnya, apakah whether positive or negative, are recognized in
positif atau negatif, diakui dalam laporan laba the consolidated statement of profit or loss as
rugi konsolidasian sebagai bagian dari part of the allowance for impairment losses.
cadangan kerugian penurunan nilai.
Penyajian cadangan kerugian kredit Presentation of allowance for expected
ekspektasian dalam laporan posisi credit losses in statements of financial
keuangan position
Cadangan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the consolidated statement of
konsolidasian sebagai berikut: financial positions as follows:
- Aset keuangan yang diukur pada biaya - Financial assets measured at amortized
perolehan diamortisasi, cadangan cost, allowance for expected credit losses
kerugian kredit ekspektasian disajikan is presented as a deduction from the gross
sebagai pengurang dari jumlah tercatat carrying amount of the asset;
bruto aset;
- Komitmen pinjaman dan kontrak jaminan - Loan commitments and financial
keuangan, cadangan kerugian kredit guarantee contracts, allowance for
ekspektasian disajikan sebagai provisi; expected credit losses is presented as a
provision;
- Instrumen utang yang diukur pada nilai - Debt instruments measured at fair value -
wajar melalui penghasilan komprehensif through other comprehensive income,
lain, cadangan kerugian kredit allowance for expected credit losses are
ekspektasian tidak diakui dalam laporan not recognized in the statement of financial
posisi keuangan karena jumlah tercatat position because the carrying amounts of
dari aset-aset ini adalah nilai wajarnya. these assets are at their fair values.
Namun demikian cadangan kerugian However, allowance for expected credit
kredit ekspektasian diungkapkan dan losses is disclosed and recognized in other
diakui dalam penghasilan komprehensif comprehensive income.
lain.
- 56 -
Page 719
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan (lanjutan) assets (continued)
Perhitungan penurunan nilai secara Individual impairment calculation
individual
Bank menetapkan pinjaman yang diberikan The Bank determines that loans should be
yang harus dievaluasi penurunan nilainya evaluated for impairment through individual
secara individual, jika memenuhi salah satu evaluation if one of the following criterias is met:
kriteria di bawah ini:
- Pinjaman yang diberikan yang secara - Loans which individually have significant
individual memiliki nilai signifikan; atau value; or
- Pinjaman yang diberikan yang - Restructured loans which individually have
direstrukturisasi yang secara individual significant value.
memiliki nilai signifikan.
Perhitungan penurunan nilai secara kolektif Collective impairment calculation
Bank menetapkan pinjaman yang diberikan The Bank determines loans to be evaluated for
yang harus dievaluasi penurunan nilainya impairment through collective evaluation if one of
secara kolektif, jika memenuhi salah satu the following criterias is met:
kriteria di bawah ini:
- Pinjaman yang diberikan yang secara - Loans which individually have insignificant
Individual memiliki nilai tidak signifikan; value; or
atau
- Pinjaman yang diberikan yang - Restructured loans which individually have
direstrukturisasi yang secara individual insignificant value.
memiliki nilai tidak signifikan.
Penerimaan kembali atas aset keuangan Recoveries of written-off financial assets
yang telah dihapusbukukan
Ketika pinjaman yang diberikan tidak tertagih, When a loan is uncollectible, it is written-off
pinjaman yang diberikan tersebut dihapusbuku against the related allowance for impairment
dengan menjurnal balik cadangan kerugian loss. Such loans are written-off after all the
penurunan nilai. Pinjaman yang diberikan necessary procedures have been completed
tersebut dapat dihapusbuku setelah semua and the amount of the loss has been
prosedur yang diperlukan telah dilakukan dan determined.
jumlah kerugian telah ditentukan.
Penerimaan kembali atas aset keuangan The recoveries of written-off financial assets in
yang telah dihapusbukukan pada tahun the current year are credited by adjusting the
berjalan dikreditkan dengan menyesuaikan allowance for impairment losses accounts.
akun cadangan kerugian penurunan nilai. Recoveries of written-off financial assets from
Penerimaan kembali atas aset keuangan yang previous years are recorded as operational
telah dihapusbukukan pada tahun sebelumnya income other than interest income.
dicatat sebagai pendapatan operasional selain
pendapatan bunga.
Sehubungan dengan kepatuhan terhadap In compliance with Financial Service Authority
Otoritas Jasa Keuangan (OJK), Bank (OJK), the Bank implements OJK Regulation
menerapkan Peraturan OJK No. 40/POJK.03/ No. 40/POJK.03/2019 dated December 19,
2019 tanggal 19 Desember 2019 tentang 2019 about “Assessment of Commercial Banks’
“Penilaian Kualitas Aset Bank Umum”. Asset Quality”.
Untuk aset keuangan entitas anak berdasarkan For the financial assets of subsidiary under
prinsip Perbankan Syariah, entitas anak Bank Sharia Banking principles, the Bank’s subsidiary
menerapkan peraturan Otoritas Jasa Keuangan applies Financial Services Authority regulation
(“POJK”) No. 16/POJK.03/2014 tanggal (“POJK”) No. 16/POJK.03/2014 dated
18 November 2014 tentang “Penilaian Kualitas November 18, 2014 regarding “Asset Quality
Aset Bank Umum Syariah dan Unit Usaha Assessment of Sharia Bank and Sharia
Syariah” yang berlaku efektif sejak tanggal Business Unit” effective starting January 1,
1 Januari 2015. 2015.
- 57 -
Page 720
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan (lanjutan) assets (continued)
Penerimaan kembali atas aset keuangan Recoveries of written-off financial assets
yang telah dihapusbukukan (lanjutan) (continued)
Berdasarkan peraturan tersebut, entitas anak Based on the regulation, the Bank’s subsidiary
Bank wajib membentuk cadangan kerugian is required to provide an allowance for losses
sesuai dengan standar akuntansi keuangan based on prevailing financial accounting
yang berlaku. Khusus untuk piutang murabahah standards. Specifically for murabahah
yang merupakan pembiayaan, entitas anak receivables that represents financing, the
Bank mengevaluasi apakah terdapat bukti Bank’s subsidiary evaluates whether there is
objektif penurunan nilai dan mengakui kerugian objective evidence of impairment and
penurunan nilai sesuai dengan PSAK 402 recognizes the impairment losess based on
(Revisi 2013) yang mengacu pada PSAK 239 SFAS 402 (Revised 2013) which referring to
(Revisi 2014), sedangkan cadangan kerugian SFAS 239 (Revised 2014), while the allowance
aset produktif lainnya dibentuk sebagai berikut: for losses for other earning assets is provided
as follows:
Persentase minimum
cadangan kerugian/
Minimum percentage of
Klasifikasi allowance for losses Classification
Lancar 1% Current
Dalam perhatian khusus 5% Special mention
Kurang lancar 15% Sub-standard
Diragukan 50% Doubtful
Macet 100% Loss
Cadangan khusus dibentuk atas aset produktif Specific allowance for earning assets on
yang di klasifikasikan sebagai dalam perhatian earning assets classified as special mention,
khusus, kurang lancar, diragukan, dan macet, sub-standard, doubtful, and loss, is calculated
dihitung atas nilai aset produktif setelah based on principal of the earning assets after
dikurangi dengan nilai agunan. deducting the value of collateral.
Penurunan Nilai Aset Non-keuangan Impairment of Non-financial assets
Nilai tercatat dari aset yang bukan aset The carrying amounts of the Group’s non-
keuangan Grup, kecuali aset pajak tangguhan, financial assets, other than deferred tax assets,
ditelaah setiap tanggal pelaporan untuk are reviewed at each reporting date to
menentukan apakah terdapat indikasi determine whether there is any indication of
penurunan nilai. Jika indikasi tersebut ada, impairment. If any such indication exists then
maka nilai yang dapat dipulihkan dari aset the asset’s recoverable amount will be
tersebut akan diestimasi. estimated.
Jumlah yang dapat dipulihkan dari suatu aset The recoverable amount of an asset or Cash
atau Unit Penghasil Kas (UPK) adalah sebesar Generating Unit (CGU) is greater of its value in
jumlah yang lebih tinggi antara nilai pakainya use and its fair value less cost to sell. In
dan nilai wajar aset atau UPK dikurangi biaya assessing value in use, the estimated future
untuk menjual. Dalam menentukan nilai pakai, cash flows are discounted to their present value
estimasi arus kas masa depan didiskontokan ke using a pre-tax discount rate that reflects
nilai sekarang dengan menggunakan tingkat current market assessment of the time value of
diskonto sebelum pajak yang mencerminkan money and the risk specific to the assets.
penilaian pasar saat ini terhadap nilai kas kini
dan risiko spesifik terhadap aset tersebut.
- 58 -
Page 721
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan (lanjutan) assets (continued)
Penerimaan kembali atas aset keuangan Recoveries of written-off financial assets
yang telah dihapusbukukan (lanjutan) (continued)
Penyisihan penurunan nilai diakui jika nilai An impairment loss is recognized if the carrying
tercatat dari suatu aset atau UPK melebihi nilai amount of an asset or CGU exceeds its
yang dapat diperoleh kembali. Penyisihan recoverable amount. Impairment losses are
penurunan nilai diakui pada laba rugi tahun recognized in the current year’s profit or loss.
berjalan. Penyisihan penurunan nilai yang Impairment losses in respect of CGUs are
diakui sehubungan dengan UPK akan allocated first to reduce the carrying amount of
dialokasikan pertama kali untuk mengurangi any goodwill allocated to the CGU and then to
nilai tercatat dari goodwill yang dialokasikan ke reduce the carrying amount of the other assets
UPK dan kemudian mengurangi nilai tercatat in the units (group of units) on a pro rate basis.
dari aset lainnya di dalam unit tersebut
(kelompok unit) secara pro rata.
Penyisihan penurunan nilai sehubungan An impairment losses in respect of goodwill can
dengan goodwill tidak dapat dijurnal balik. not be reversed. In respect of other assets,
Sehubungan dengan aset lainnya, penyisihan impairment losses recognized in prior period
penurunan nilai yang diakui pada tahun are assessed at each reporting date for any
sebelumnya dinilai pada setiap tanggal indications that the losses has decreased or no
pelaporan untuk melihat adanya indikasi bahwa longer exists. An impairment loss is reversed if
kerugian telah menurun atau tidak ada lagi. there has been change in the estimates used to
Kerugian penurunan nilai dijurnal balik jika determine the recoverable amount.
terdapat perubahan estimasi yang digunakan
dalam menentukan nilai yang dapat dipulihkan.
Sehubungan dengan kepatuhan terhadap In compliance with Financial Service Authority
Otoritas Jasa Keuangan (OJK), Grup (OJK), the Group implements OJK Regulation
menerapkan Peraturan OJK No. 40/ No. 40/POJK.03/2019 dated December 19,
POJK.03/2019 tanggal 19 Desember 2019 2019 about “Assessment of Commercial Banks’
tentang “Penilaian Kualitas Aset Bank Umum”. Asset Quality”.
p. Aset tetap, aset hak guna dan liabilitas sewa p. Fixed assets, right-of-use and lease
liabilities
Grup menerapkan kebijakan akuntansi model The Group applies revaluation model as
revaluasi untuk aset tetap berupa tanah. Untuk accounting policy for land. For fixed assets
aset tetap selain tanah menggunakan model other than land, cost model is applied. Prior to
biaya. Sebelum 1 Maret 2016, tanah disajikan March 1, 2016, land is stated at cost.
sebesar biaya perolehan.
Tanah disajikan sebesar nilai wajar. Penilaian Lands are stated at fair value. Valuation of
terhadap tanah dilakukan oleh penilai lands is performed by external independent
independen eksternal yang memiliki sertifikasi. valuers with certain qualification. Valuation is
Penilaian dilakukan secara berkala untuk performed with sufficient regularity to ensure
memastikan bahwa nilai wajar aset yang that the fair value of a revalued asset does not
direvaluasi tidak berbeda secara material differ materially from its carrying amount.
dengan nilai tercatatnya.
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Page 722
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
p. Aset tetap, aset hak guna, dan liabilitas p. Fixed assets, right-of-use and lease
sewa (lanjutan) liabilities (continued)
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset change
mengalami perubahan yang signifikan dan significantly and fluctuates, it is necessary to
fluktuatif, maka perlu direvaluasi secara revaluate on an annual basis, whereas if the fair
tahunan, sedangkan jika nilai wajar dari aset value of the revaluated asset does not change
yang direvaluasi tidak mengalami perubahan significantly and fluctuates, it is necessary to
yang signifikan dan fluktuatif, maka perlu revaluate at a minimum of every 3 years.
dilakukan revaluasi sekurang-kurangnya 3
tahun sekali.
Kenaikan nilai tercatat yang timbul dari Increase in the carrying amount arising from
revaluasi tanah dicatat sebagai “Surplus revaluation of land is recorded in “Asset
revaluasi aset” dan disajikan sebagai revaluation surplus” and presented as “other
“penghasilan komprehensif lain”. Penurunan comprehensive income”. Decrease in carrying
nilai tercatat yang timbul dari revaluasi dicatat amount as the result of revaluation is recorded
sebagai beban pada tahun berjalan. Apabila as expense in the current year. If the asset has
aset tersebut memiliki saldo “Surplus revaluasi “Asset revaluation surplus”, loss from
aset”, maka selisih penurunan nilai tercatat revaluation of asset is charged to “Asset
tersebut dibebankan terhadap “Surplus revaluation surplus” balance and the remaining
revaluasi aset” dan sisanya diakui sebagai balance is charged to current year’s expenses.
beban tahun berjalan.
Grup melakukan revaluasi untuk tujuan The Group conducts revaluation for accounting
akuntansi dan pajak. Jumlah pajak yang telah and tax purposes. The related tax paid is
dibayar diakui di penghasilan komprehensif lain recognized in other comprehensive income and
dan surplus revaluasi aset di ekuitas. asset revaluation surplus in equity.
Aset tetap, kecuali tanah yang tidak disusutkan, Fixed assets, except land which is not
dinyatakan berdasarkan biaya perolehan depreciated, are stated at cost less
dikurangi akumulasi penyusutan dan rugi accumulated depreciation and impairment
penurunan nilai. Penyusutan dihitung dengan losses. Depreciation is computed using the
menggunakan metode garis lurus (straight line) straight line method over the expected useful
selama estimasi manfaat aset tersebut sebagai lives as follows:
berikut:
Persentase Estimasi Umur
Penyusutan/ Manfaat/
Depreciation Estimated
Rates Useful Life
Bangunan 5% 20 tahun/years Buildings
Perabot dan peralatan kantor 25%-12,5% 4-8 tahun/years Furniture, fixtures, and office equipment
Kendaraan bermotor 25%-12,5% 4-8 tahun/years Motor vehicles
Prasarana bangunan sesuai masa sewa mana yang lebih Leasehold improvement
rendah dibandingkan umur ekonomis/
based on the lease period whichever
is shorter of economic life
Biaya pemeliharaan dan perbaikan dibebankan The cost of repairs and maintenance is charged
pada laba rugi pada saat terjadinya, pemugaran to profit or loss as incurred. Significant renewals
dan penambahan dalam jumlah signifikan and betterments are capitalized when it is
dikapitalisasi apabila kemungkinan besar Grup probable that future economic benefits in
akan mendapatkan manfaat ekonomi masa excess of the originally assessed standard of
depan dari aset tersebut yang melebihi standar performance of the existing assets will flow to
kinerja yang diperkirakan sebelumnya. Biaya the Group. When assets are retired or
- 60 -
Page 723
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
p. Aset tetap, aset hak guna, dan liabilitas p. Fixed assets, right-of-use and lease
sewa (lanjutan) liabilities (continued)
perolehan dan akumulasi penyusutan aset tetap otherwise disposed of, their costs and the
yang sudah tidak digunakan lagi atau dijual related accumulated depreciations are removed
dikeluarkan dari kelompok aset tetap yang from the accounts and any resulting gain or loss
bersangkutan dan laba atau rugi yang terjadi is reflected in the current year’s consolidated
dilaporkan dalam laporan laba rugi dan statement of profit or loss and other
penghasilan komprehensif lain konsolidasian comprehensive income.
tahun berjalan.
Biaya-biaya sehubungan dengan pengurusan The expenses incurred in relation with the
perpanjangan hak atas tanah ditangguhkan dan extension of land right are deferred and
diamortisasi sepanjang umur hak atas tanah. amortized over the term of the land rights.
Aset dalam konstruksi merupakan aset yang Assets under construction represents assets in
masih dalam proses penyelesaian dan belum progress of construction and not yet ready for
siap untuk digunakan, serta dimaksudkan untuk use, and intended to be used in business
dipergunakan dalam kegiatan usaha. Aset ini activity. The assets are recorded based on the
dicatat sebesar biaya yang telah terjadi. incurred cost.
Estimasi masa manfaat ekonomis, metode Estimated useful lives, depreciation method,
penyusutan, dan nilai residu dikaji ulang pada and residual value are reviewed at end of each
setiap akhir periode pelaporan dan disesuaikan reporting period and adjusted prospectively, if
secara prospektif. appropriate.
Jumlah tercatat aset tetap dihentikan An item of fixed asset is derecognized upon
pengakuannya pada saat dilepaskan atau saat disposal or when no future economic benefits
tidak ada manfaat ekonomis masa depan yang are expected from its use or disposal. Any gain
diharapkan dari penggunaan atau or loss arising on derecognition of the asset
pelepasannya. Laba atau rugi yang timbul dari (calculated as the difference between the net
penghentian pengakuan aset (dihitung sebagai disposal proceeds and the carrying amount of
perbedaan antara jumlah neto hasil pelepasan the asset) is included in the consolidated
dan jumlah tercatat dari aset) diperhitungkan statements of profit and other comprehensive
dalam laporan laba rugi dan penghasilan income in the period such asset is
komprehensif lain konsolidasian pada periode derecognized.
aset tersebut dihentikan pengakuannya.
Grup melakukan penelaahan pada akhir tahun The Group conducts a review at the end of the
untuk menentukan adanya indikasi terjadinya year to determine whether there are indications
penurunan nilai aset. Grup menghitung taksiran of asset impairment. The Group calculates the
jumlah yang dapat diperoleh kembali atas nilai estimated recoverable amount of all their assets
semua aset yang dimiliki apabila terdapat and determines if there is a decrease in the
situasi atau keadaan yang memberikan indikasi value of the assets and recognize an
terjadinya penurunan nilai aset dan impairment loss on such assets to the current
mengakuinya sebagai rugi penurunan nilai year’s profit or loss.
dalam laba rugi tahun berjalan.
Bila nilai tercatat suatu aset melebihi taksiran When the carrying amount of an asset exceeds
jumlah yang dapat diperoleh kembali maka nilai its estimated recoverable amount, the asset is
tercatat tersebut diturunkan ke jumlah yang written-down to its estimated recoverable
dapat diperoleh kembali tersebut, yang amount, which is determined as the higher of
ditentukan sebagai nilai tertinggi antara harga net selling price or value in use.
jual neto dan nilai pakai.
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Page 724
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
p. Aset tetap, aset hak guna dan liabilitas sewa p. Fixed assets, right-of-use and lease
(lanjutan) liabilities (continued)
Aset hak guna dan liabilitas sewa Right-of-use assets and lease liabilities
Pada tanggal permulaan kontrak, Grup menilai At the inception of the contract, the Group
apakah kontrak merupakan atau mengandung assess whether the contract is or contains a
sewa. Suatu kontrak merupakan atau lease. A contract is or contains a lease if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified assets for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration. The Group can
jangka waktu untuk dipertukarkan dengan choose not to recognized the right-use-passets
imbalan. Grup dapat memilih untuk tidak and lease liabilities for:
mengakui aset hak-guna dan liabilitas sewa
untuk:
• sewa dengan jangka waktu kurang atau • leases with a term of less or equal to 12
sama dengan 12 bulan dan tidak terdapat months and there is no purchase option;
opsi beli; dan and
• sewa atas aset dengan nilai rendah. • leases of low value assets.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset, the
identifikasian, Grup harus menilai apakah: Group shall assess whether:
• Grup memiliki hak untuk mengoperasikan • The Group has the right to operate the
aset; dan assets; and
• Grup telah mendesain aset dengan cara • The Group has designed the assets in a
menetapkan sebelumnya bagaimana dan way that predetermine how and for what
untuk tujuan apa aset akan digunakan purpose it will be used during their period
selama periode penggunaan. of use.
Grup mengakui liabilitas sewa sebesar jumlah The Group recognizes lease liabilities at the
pembayaran sewa yang masih harus dibayar amount of lease payments accrued to the end
hingga akhir masa sewa yang didiskontokan of the lease term which discounted using the
dengan menggunakan suku bunga pinjaman incremental borrowing rate. Meanwhile, the
inkremental. Sedangkan aset hak guna right-of-use assets includes the amount of lease
mencakup jumlah liabilitas sewa yang diakui, liabilities recognized, initial direct costs paid,
biaya langsung awal yang dibayarkan, biaya restoration costs and lease payments on or
pemulihan dan pembayaran sewa yang before the start date of the lease, less lease
dilakukan pada atau sebelum tanggal mulai incentives received.
sewa, dikurangi insentif sewa yang diterima.
Pembayaran sewa juga termasuk harga Lease payments also include the reasonable
eksekusi opsi pembelian yang wajar jika exercise price for the purchase option if it is
dipastikan akan dilakukan oleh Grup dan determined to be made by the Group and the
pembayaran penalti untuk mengakhiri sewa, payment of a penalty to terminate the lease, if
jika jangka waktu sewa mencerminkan Grup the lease term reflects the Group exercising the
mengeksekusi opsi penghentian sewa. lease termination option. Variable lease
Pembayaran sewa variabel yang tidak payments that are not depedent on an index or
bergantung pada indeks atau suku bunga interest rate are recognized as an expense in
diakui sebagai beban pada periode di mana the period in which the event or condition that
peristiwa atau kondisi yang memicu triggers the payment occurs.
pembayaran terjadi.
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Page 725
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
p. Aset tetap, aset hak guna, dan liabilitas p. Fixed assets, right-of-use and lease
sewa (lanjutan) liabilities (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Aset hak guna disusutkan dengan metode Right-of-use asset are depreciated using the
garis lurus selama jangka waktu yang lebih straight-line method over the shorter period
pendek antara masa sewa dengan estimasi between the lease term and the estimated
masa manfaat aset. useful life of the asset.
Jika kepemilikan aset sewa dialihkan ke Grup If the ownership of lease asset is transferred to
pada akhir masa sewa atau pembayaran sewa the Group at the end of the lease term or the
mencerminkan pelaksanaan opsi pembelian, lease payments reflect the exercise of the
penyusutan dihitung menggunakan estimasi purchase option, depreciation is calculated
masa manfaat ekonomis aset. Aset hak guna using the estimated useful life of the assets.
diuji penurunan nilainya sesuai dengan PSAK Right-of-use assets are tested for impairment in
236 “Penurunan Nilai Aset”. accordance with SFAS 236 “Impairment of
Asset”.
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Grup menggunakan suku bunga payments, the Group uses the lessee’s
pinjaman inkremental penyewa pada tanggal incremental borrowing rate at the inception date
dimulainya sewa karena suku bunga implisit of the lease since the interest rate implicit in the
dalam sewa tidak dapat ditentukan. Setelah lease cannot be determined. After the inception
tanggal dimulainya sewa, jumlah liabilitas sewa date of the lease, the amount of the lease
ditingkatkan untuk mencerminkan liability is increased to reflect the increase in
pertambahan bunga dan dikurangi interest and reduce the lease payments made.
pembayaran sewa yang dilakukan. Selain itu, Furthermore, the lease liabilities carrying
jumlah tercatat liabilitas sewa diukur kembali amount is remeasured if there are
jika terdapat modifikasi, perubahan jangka modifications, changes in term of the lease,
waktu sewa, perubahan pembayaran sewa, lease payments, or the valuation of the option
atau perubahan dalam penilaian opsi untuk to purchase the underlying asset.
membeli aset pendasar.
Sewa jangka pendek (dengan jangka waktu Short-term leases (with term of less or equal to
kurang atau sama dengan 12 bulan) dan sewa 12 months) and leases of low-value assets, and
aset bernilai rendah, serta elemen-elemen elements of those leases, partially or entirely
sewa tersebut, sebagian atau seluruhnya applying the recognition principles will follow the
menerapkan prinsip-prinsip pengecualian recognition exemption stipulated by SFAS 116.
pengakuan yang ditentukan oleh PSAK 116. The Group will recognize these lease payments
Grup akan mengakui pembayaran sewa on a straight-line basis during the lease period
tersebut dengan dasar garis lurus selama on the consolidated statement of profit or loss
masa sewa dalam laporan laba rugi dan and other comprehensive income. This expense
penghasilan komprehensif lain konsolidasian. is recorded under general and administrative
Beban ini dicatat pada beban umum dan expenses in profit or loss.
administrasi dalam laporan laba rugi.
q. Aset takberwujud q. Intangible assets
Aset takberwujud terdiri dari goodwill dan piranti Intangible assets consist of goodwill and
lunak. softwares.
Aset takberwujud diakui jika, dan hanya jika, Intangible assets are recognized if, and only if
biaya perolehan aset tersebut dapat diukur when its cost of the asset can be measured
secara andal dan kemungkinan besar Grup reliably and it is probable that expected future
akan memperoleh manfaat ekonomis masa benefits that are attributable to such assets will
depan dari aset tersebut. flow to the Group.
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Page 726
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
q. Aset takberwujud (lanjutan) q. Intangible assets (continued)
i. Goodwill i. Goodwill
Goodwill merupakan selisih lebih antara Goodwill represents the difference between
harga perolehan investasi dan bagian Bank the acquisition cost of an investment and
atas nilai wajar aset neto entitas anak pada the Bank’s share of the fair value of the net
tanggal akuisisi. Kerugian yang menjadi assets of the subsidiary as at the date of
bagian dari kepentingan non-pengendali acquisition. The losses applicable to the
pada suatu entitas anak yang melebihi non-controlling interest in a subsidiary that
bagiannya dalam modal disetor pada exceed its interests in the equity of the
tanggal akuisisi, diperhitungkan sebagai subsidiary at the acquisition date, is
bagian dari goodwill. calculated as part of goodwill.
Goodwill diukur sebesar nilai tercatat Goodwill is measured at carrying value less
dikurangi dengan akumulasi penurunan accumulated impairment losses as
nilai seperti diungkapkan pada Catatan 2o. disclosed in Note 2o.
ii. Piranti Lunak ii. Softwares
Piranti lunak yang bukan merupakan Software that is not an integral part of a
bagian integral dari perangkat keras yang related hardware is recorded as intangible
terkait dicatat sebagai aset takberwujud asset and stated at carrying amount, which
dan dinyatakan sebesar nilai tercatat, yaitu is cost less accumulated amortization.
sebesar harga perolehan dikurangi dengan
akumulasi amortisasi.
Pengeluaran selanjutnya untuk piranti Subsequent expenditure on software is
lunak akan dikapitalisasi hanya jika capitalized only when it increases the
pengeluaran tersebut menambah manfaat future economic benefits embodied in the
ekonomis aset yang bersangkutan dimasa specific asset to which it relates. All other
datang. Semua pengeluaran lainnya expenditure is expensed as inccured.
dibebankan saat terjadinya.
Piranti lunak diamortisasi dengan Software is amortized using straight-line
menggunakan metode garis lurus selama method over the estimated useful life of
estimasi masa manfaat ekonomis aset software, which is 4 (four) years.
yaitu 4 (empat) tahun. Amortisasi dimulai Amortization is recognized from the date
ketika aset tersedia untuk digunakan. when the asset is available for use.
Aset takberwujud dihentikan pengakuannya jika An intangible asset shall be derecognized on
dilepas atau ketika tidak terdapat lagi manfaat disposal or when no future economic benefits
ekonomi masa depan yang diharapkan dari are expected from its use or disposal. The gain
penggunaan atau pelepasannya. Keuntungan or loss arising from the derecognition of an
atau kerugian yang muncul dari penghentian intangible asset shall be determined as the
pengakuan aset takberwujud ditentukan difference between the net disposal proceeds,
sebagai selisih antara hasil neto pelepasan, jika if any, and the carrying amount of the asset.
ada, dan jumlah tercatat aset.
Keuntungan atau kerugian diakui dalam laporan The gain or loss shall be recognized in
laba rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and
konsolidasian ketika aset tersebut dihentikan other comprehensive income when the asset is
pengakuannya. derecognized.
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Page 727
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
r. Aset lain-lain r. Other assets
Aset lain-lain antara lain terdiri dari uang muka, Other assets consist of advance payments,
biaya dibayar dimuka, bunga masih akan prepaid expenses, interests receivable,
diterima, agunan yang diambil alih, dan lain-lain. foreclosed assets, and others.
Agunan yang diambiI alih diakui sebesar nilai Foreclosed assets are stated at net realizable
terendah antara nilai tercatat kredit yang value or at loan outstanding amount, whichever
diberikan atau nilai realisasi neto dari agunan is lower. Net realizable value is the fair value of
yang diambil alih. Nilai realisasi neto adalah nilai the foreclosed assets less estimated costs of
wajar agunan yang diambil alih dikurangi dengan liquidating the assets. The excess of loan
estimasi biaya untuk menjual agunan tersebut. receivable over the net realizable value of the
Selisih lebih saldo kredit di atas nilai realisasi foreclosed assets is charged to the allowance
neto dari agunan yang diambil alih dibebankan for impairment losses.
ke dalam akun cadangan kerugian penurunan
nilai.
Selisih antara nilai agunan yang diambil alih dan The difference between the value of the
hasil penjualannya diakui sebagai keuntungan foreclosed assets and the proceeds from the
atau kerugian pada saat penjualan. sale of such properties is recorded as gain or
loss at the time of sale.
Beban-beban yang berkaitan dengan Expenses for maintaining foreclosed assets are
pemeliharaan agunan yang diambil alih charged in the profit or loss as incurred.
dibebankan pada laba rugi pada saat terjadinya.
Bila terjadi penurunan nilai yang bersifat The carrying amount of the foreclosed assets is
permanen, maka nilai tercatat agunan yang written-down to recognize a permanent decline
diambil alih dikurangi untuk mengakui in value of the foreclosed assets. Any such
penurunan tersebut dan kerugiannya write-down is charged to the current year’s
dibebankan pada laba rugi tahun berjalan. profit or loss.
s. Liabilitas segera s. Liabilities immediately payable
Liabilitas segera merupakan liabilitas Grup yang Liabilities immediately payable represent
harus segera dibayarkan kepada pihak lain obligations to third parties based on contract or
berdasarkan kontrak atau perintah dari pihak order by those having authority that have to be
yang mempunyai kewenangan untuk itu. settled immediately. Liabilities immediately
Liabilitas segera diukur sebesar biaya perolehan payable are measured at their amortized cost
diamortisasi dengan menggunakan metode suku using effective interest rate method.
bunga efektif.
t. Simpanan nasabah t. Deposits from customers
Giro, tabungan dan deposito berjangka Demand deposits, savings deposits and time
diklasifikasikan sebagai liabilitas yang diukur deposits are classified as liabilities measured at
pada biaya perolehan diamortisasi, yang diakui amortized cost, which are initially recognized at
pada nilai wajar ditambah biaya transaksi yang fair value plus directly attributable transaction
dapat diatribusikan secara langsung, jika ada, costs, if any, and subsequently measured at
pada pengakuan awal dan selanjutnya diukur amortized cost using the effective interest rate
pada biaya perolehan diamortisasi dengan method. Amortized cost is calculated by taking
menggunakan metode suku bunga efektif. Biaya into account any discount or premium related to
perolehan diamortisasi dihitung dengan the initial recognition of deposits from
memperhitungkan adanya diskonto atau premi customers and transaction costs that are an
terkait dengan pengakuan awal simpanan integral part of the effective interest rate.
nasabah dan biaya transaksi yang merupakan
bagian yang tak terpisahkan dari suku bunga
efektif.
- 65 -
Page 728
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
u. Simpanan syariah u. Sharia deposits
Simpanan syariah terdiri dari giro wadiah, Sharia deposits consist of wadiah demand
tabungan wadiah, Sertifikat Investasi deposits, wadiah savings deposits, Certificate of
Mudharabah Antar Bank (SIMA), tabungan dan Inter Bank Mudharabah Investment (SIMA),
deposito berjangka mudharabah. mudharabah savings and time deposits.
Giro wadiah merupakan titipan dana pihak ketiga Wadiah demand deposits represent entrusted
yang mendapatkan bonus berdasarkan third party funds which earn bonus based on
kebijakan entitas anak Bank. Giro wadiah the subsidiary of the Bank’s policy. Wadiah
dinyatakan sebesar titipan pemegang giro di demand deposits are stated at the amounts due
entitas anak Bank. to the depositors in Bank’s subsidiary.
Tabungan wadiah merupakan simpanan pihak Wadiah savings deposits represent third party
lain yang mendapatkan bonus berdasarkan funds which earn bonus based on the
kebijakan entitas anak Bank. Tabungan wadiah subsidiary of the Bank’s policy. Wadiah savings
dinyatakan sebesar nilai investasi pemegang deposits are stated at the investment amounts
tabungan di entitas anak Bank. due to the depositors in Bank’s subsidiary.
Sertifikat Investasi Mudharabah Antar Bank The Interbank Mudharabah Investment
(sertifikat IMA) didefinisikan sebagai sertifikat Certificate (IMA certificate) is defined as a
yang diterbitkan oleh bank syariah atau Unit certificate issued by a sharia bank or Sharia
Usaha Syariah yang digunakan sebagai sarana Business Unit which is used as a means of
investasi jangka pendek di Pasar Uang short-term investment in Interbank Money
Antarbank Berdasarkan Prinsip Syariah (PUAS) Market Based on Sharia Principles (PUAS) with
dengan akad mudharabah. a mudharabah contract.
Tabungan mudharabah merupakan simpanan Mudharabah savings deposits represent third
pihak lain yang mendapatkan imbal bagi hasil party funds which earn profit sharing in return
atas penggunaan dana sesuai dengan nisbah for utilization of funds in accordance with pre-
yang telah ditetapkan dan disetujui sebelumnya. determined and pre-approved revenue sharing
(nisbah).
Deposito berjangka mudharabah merupakan Mudharabah time deposits represent deposits
simpanan pihak lain yang hanya dapat ditarik from third parties which can be withdrawn only
pada waktu tertentu sesuai dengan perjanjian at specified dates based on the agreement
antara pemegang deposito dengan entitas anak between the depositors and the Bank’s
Bank. Deposito berjangka mudharabah subsidiary. Mudharabah time deposits are
dinyatakan sebesar nilai nominal. stated at nominal amounts.
v. Simpanan dari bank lain v. Deposits from other banks
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent liabilities
terhadap bank Iain, baik dalam maupun luar to domestic and overseas banks, in the form of
negeri, dalam bentuk tabungan, giro, interbank saving deposits, demand deposits, interbank
call money yang jatuh tempo menurut perjanjian call money with original maturities of 90 days or
tidak lebih dari 90 hari, dan deposito berjangka. less, and time deposits.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as
liabilitas yang diukur pada biaya perolehan liabilities measured at amortized cost, which are
diamortisasi, yang diakui pada nilai wajar initially recognized at fair value plus directly
ditambah biaya transaksi yang dapat attributable transaction costs, if any, and
diatribusikan secara langsung, jika ada, pada subsequently are measured at amortized cost
pengakuan awal dan selanjutnya diukur pada using the effective interest rate method.
biaya perolehan diamortisasi dengan Amortized cost is calculated by taking into
menggunakan metode suku bunga efektif. Biaya account any discount or premium related to the
perolehan diamortisasi dihitung dengan initial recognition of deposits from other Banks
memperhitungkan adanya diskonto atau premi and transaction costs that are an integral part of
terkait dengan pengakuan awal simpanan dari the effective interest rate.
bank lain dan biaya transaksi yang merupakan
bagian yang tidak terpisahkan dari suku bunga
efektif.
- 66 -
Page 729
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
v. Simpanan dari bank lain (lanjutan) v. Deposits from other banks (continued)
Simpanan dari bank lain termasuk simpanan Deposits from other banks include Sharia
syariah dalam bentuk giro wadiah, tabungan deposits in the form of wadiah demand
mudharabah, dan investasi tidak terikat yang deposits, mudharabah savings deposits, and
terdiri dari deposito berjangka mudharabah. unrestricted investments which consist of
mudharabah time deposits.
w. Pinjaman yang diterima w. Borrowings
Pinjaman yang diterima merupakan dana yang Borrowings are funds received from the
diterima dari Pemerintah Republik Indonesia, Government of the Republic of Indonesia, Bank
Bank Indonesia, bank lain atau pihak lain Indonesia, other banks, or other parties with
dengan kewajiban pembayaran kembali sesuai payment obligation based on borrowing
dengan persyaratan perjanjian pinjaman. agreements.
Pinjaman yang diterima diklasifikasikan sebagai Borrowings are classified as liabilities measured
liabilitas yang diukur pada biaya perolehan at amortized cost which are initially recognized
diamortisasi, yang pada pengakuan awal at fair value less directly attributable transaction
dinyatakan sebesar nilai wajar dikurangi biaya costs, if any, and subsequently measured at
transaksi yang dapat diatribusikan secara amortized cost using the effective interest rate
langsung, jika ada, dan kemudian dinyatakan method. Amortized cost is calculated by taking
sebesar biaya perolehan diamortisasi dengan into account any discount or premium related to
menggunakan metode suku bunga efektif. the initial recognition of borrowings and
Biaya perolehan diamortisasi dihitung dengan transaction costs that are an integral part of the
memperhitungkan adanya diskonto atau premi effective interest rate.
terkait dengan pengakuan awal pinjaman
diterima dan biaya transaksi yang merupakan
bagian yang tidak terpisahkan dari suku bunga
efektif.
x. Surat berharga yang diterbitkan x. Marketable securities issued
Surat berharga yang diterbitkan diklasifikasikan Marketable securities issued are classified as
sebagai liabilitas yang diukur pada biaya liabilities measured at amortized cost which are
perolehan diamortisasi, yang pada pengakuan initially recognized at fair value less directly
awal dinyatakan sebesar nilai wajar dikurangi attributable transaction costs and subsequently
biaya transaksi yang dapat diatribusikan secara measured at amortized cost using the effective
langsung dan kemudian dinyatakan sebesar interest rate method. Amortized cost is
biaya perolehan diamortisasi dengan calculated by taking into account any discount
menggunakan metode suku bunga efektif. or premium related to the initial recognition of
Biaya perolehan diamortisasi dihitung dengan securities issued and transaction costs that are
memperhitungkan adanya diskonto atau premi an integral part of the effective interest rate.
terkait dengan pengakuan awal surat berharga
yang diterbitkan dan biaya transaksi yang
merupakan bagian yang tidak terpisahkan dari
suku bunga efektif.
y. Pendapatan dan beban bunga y. Interest income and expense
Untuk seluruh instrumen keuangan diukur pada For all financial instruments measured at
biaya perolehan diamortisasi, aset keuangan amortized cost, financial assets with interest
dengan pendapatan bunga yang income classified as available for sale, and
diklasifikasikan sebagai tersedia untuk dijual, financial instruments designated at fair value
dan instrumen keuangan yang ditetapkan pada through profit or loss, interest income or
nilai wajar melalui laba rugi, pendapatan expense is recorded using the effective interest
maupun beban bunga diakui dengan rate method, which is the rate that exactly
menggunakan metode suku bunga efektif, yaitu discounts estimated future cash payments or
suku bunga yang akan mendiskonto secara receipts through the expected life of the financial
tepat estimasi pembayaran atau penerimaan instrument or a shorter period, where
kas di masa datang sepanjang perkiraan umur appropriate, to the net carrying amount of the
instrumen keuangan tersebut atau, jika lebih financial asset or financial liability.
tepat untuk masa yang lebih singkat untuk nilai
tercatat neto dari aset keuangan atau liabilitas
keuangan.
- 67 -
Page 730
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
y. Pendapatan dan beban bunga (lanjutan) y. Interest income and expense (continued)
Untuk seluruh instrumen keuangan diukur pada For all financial instruments measured at
biaya perolehan diamortisasi, aset keuangan amortized cost, financial assets with interest
dengan pendapatan bunga yang income classified as available for sale, and
diklasifikasikan sebagai tersedia untuk dijual, financial instruments designated at fair value
dan instrumen keuangan yang ditetapkan pada through profit or loss, interest income or
nilai wajar melalui laba rugi, pendapatan expense is recorded using the effective interest
maupun beban bunga diakui dengan rate method, which is the rate that exactly
menggunakan metode suku bunga efektif, yaitu discounts estimated future cash payments or
suku bunga yang akan mendiskonto secara receipts through the expected life of the financial
tepat estimasi pembayaran atau penerimaan instrument or a shorter period, where
kas di masa datang sepanjang perkiraan umur appropriate, to the net carrying amount of the
instrumen keuangan tersebut atau, jika lebih financial asset or financial liability.
tepat untuk masa yang lebih singkat untuk nilai
tercatat neto dari aset keuangan atau liabilitas
keuangan.
Perhitungan dilakukan dengan The calculation takes into account all
memperhitungkan seluruh syarat dan ketentuan contractual terms of the financial instrument
kontraktual dari instrumen keuangan dan biaya and includes any fees or incremental costs that
tambahan yang timbul secara langsung untuk are directly attributable to the instrument and
instrumen tersebut dan merupakan bagian tidak are an integral part of the effective interest rate.
terpisahkan dari suku bunga efektif.
Pendapatan dan beban bunga yang disajikan di Interest income and expenses presented in the
dalam laporan laba rugi konsolidasian dan consolidated statements of profit or loss and
penghasilan komprehensif lain meliputi: other comprehensive income include:
a. Pendapatan dan beban bunga atas aset a. Interest income and expense on financial
keuangan yang diukur pada nilai wajar assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income as well as
serta aset keuangan dan liabilitas financial assets and financial liabilities
keuangan yang dicatat berdasarkan biaya recorded at amortized cost are recognized
perolehan diamortisasi, diakui pada in the consolidated statement of profit or
laporan laba rugi konsolidasian dengan loss using the effective interest method.
menggunakan metode suku bunga efektif.
Jumlah tercatat bruto aset keuangan b. The gross carrying amount of a financial
adalah biaya perolehan diamortisasi aset asset is the amortized cost of a financial
keuangan sebelum disesuaikan dengan asset before adjusting for allowance for
cadangan penurunan nilai. impairment.
c.
Dalam menghitung pendapatan dan beban In calculating interest income and
bunga, tingkat bunga efektif diterapkan expenses, the effective interest rate is
pada jumlah tercatat bruto aset (ketika applied to the gross carrying amount of an
aset tersebut bukan aset keuangan asset (when the asset is not a deteriorated
memburuk) atau terhadap biaya perolehan financial asset) or to the amortized cost of
diamortisasi dari liabilitas. a liability.
Untuk aset keuangan yang memburuk For financial assets that deteriorated after
setelah pengakuan awal, pendapatan initial recognition, interest income is
bunga dihitung dengan menerapkan calculated by applying an effective interest
tingkat bunga efektif terhadap biaya rate to the amortized cost of the financial
perolehan diamortisasi dari aset keuangan assets. If the asset no longer deteriorates,
tersebut. Jika aset tersebut tidak lagi the calculation of interest income will be
memburuk, maka perhitungan pendapatan calculated by applying an effective interest
bunga akan dihitung dengan menerapkan rate to the gross carrying amount of the
tingkat bunga efektif terhadap nilai tercatat financial asset.
bruto dari aset keuangan tersebut.
- 68 -
Page 731
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
y. Pendapatan dan beban bunga (lanjutan) y. Interest income and expense (continued)
Untuk aset keuangan yang telah For financial assets that have deteriorated
memburuk pada saat pengakuan awal, at initial recognition, interest income is
pendapatan bunga dihitung dengan calculated by applying the effective
menerapkan tingkat bunga efektif terhadap interest rate to the amortized cost of the
biaya perolehan diamortisasi dari aset financial assets. If the asset no longer
keuangan tersebut. Jika aset tersebut tidak deteriorates, the calculation of interest
lagi memburuk, maka perhitungan income will still be calculated by applying
pendapatan bunga akan tetap dihitung the effective interest rate to the amortized
dengan menerapkan tingkat bunga efektif cost of the financial asset.
terhadap biaya perolehan diamortisasi dari
aset keuangan tersebut.
b. Keuntungan dan kerugian yang timbul dari c. b. Gains and losses arising from changes in
perubahan nilai wajar atas aset keuangan the fair value of financial assets classified
yang diklasifikasikan dalam kelompok in this category are recognized directly in
diakui secara langsung dalam laporan laba other comprehensive income (as part of
rugi komprehensif (merupakan bagian dari equity), until the financial asset is
ekuitas) sampai aset keuangan tersebut derecognized or impaired, except gain or
dihentikan pengakuannya atau adanya loss arising from changes in exchanges
penurunan nilai, kecuali keuntungan atau rate for debt instrument.
kerugian akibat perubahan nilai tukar untuk
instrumen utang.
d.
Pada saat aset keuangan dihentikan When a financial asset is derecognized or
pengakuannya atau dilakukan penurunan impaired, the cumulative gains or losses
nilai, keuntungan atau kerugian kumulatif previously recognized in equity are
yang sebelumnya diakui dalam ekuitas recognized in profit or loss.
harus diakui pada laporan laba rugi.
- Pendapatan dan beban bunga atas - Interest income and expense on fair
aset diukur pada nilai wajar melalui value through other comprehensive
penghasilan komprehensif lain income assets and financial assets
serta aset keuangan dan liabilitas and liabilities measured at amortized
keuangan yang dicatat berdasarkan cost, are recognized in the profit or
biaya perolehan diamortisasi, diakui loss using the effective interest rate
pada laporan laba rugi dengan method.
menggunakan metode suku bunga
efektif.
- Keuntungan dan kerugian yang timbul - - Gains and losses arising from
dari perubahan nilai wajar aset changes in the fair value of the
keuangan dan liabilitas keuangan financial assets and liabilities
yang diklasifikasikan sebagai diukur classified as fair value through profit
pada nilai wajar melalui laporan laba or loss are included in the profit or
rugi diakui pada laporan laba rugi. loss.
Jika aset keuangan atau kelompok aset If a financial asset or a group of similar financial
keuangan serupa telah diturunkan nilainya assets’ has been impaired due to an impairment
sebagai akibat kerugian penurunan nilai, maka loss, then interest income earned afterward is
pendapatan bunga yang diperoleh setelahnya recognized on the portion of the financial asset
diakui atas bagian aset keuangan yang tidak that has not suffered an impairment, based on
mengalami penurunan nilai dari aset keuangan the interest rate used to discount future cash
yang mengalami penurunan nilai, berdasarkan flows when calculating the impairment loss.
suku bunga yang digunakan untuk mendiskonto
arus kas masa datang dalam menghitung
kerugian penurunan nilai.
- 69 -
Page 732
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
y. Pendapatan dan beban bunga (lanjutan) y. Interest income and expense (continued)
Kredit yang pembayaran angsuran pokok atau Loans with principal and interest payment that
bunganya telah lewat 90 hari atau lebih setelah have been past due for 90 days or more, or
jatuh tempo atau yang pembayarannya secara where reasonable doubts regarding the timely
tepat waktu diragukan, secara umum collection exist, are generally classified as
diklasifikasikan sebagai kredit yang mengalami impaired loans.
penurunan nilai.
Beban diakui pada saat terjadinya. Expenses are recognized when incurred.
Nilai tercatat aset atau liabilitas keuangan The carrying amount of the financial asset or
disesuaikan jika Grup merevisi estimasinya liability is adjusted if the Group revise their
untuk pembayaran maupun penerimaan. Nilai estimates of payments or receipts. The adjusted
tercatat yang disesuaikan tersebut dihitung carrying amount is calculated based on the
dengan menggunakan suku bunga efektif awal original effective interest rate and the change in
dan perubahannya dicatat pada laba rugi. carrying amount is recorded in the profit or loss.
Tetapi untuk aset keuangan yang telah However, for a reclassified financial asset for
direklasifikasi, dimana pada periode berikutnya which the Group subsequently increase their
Grup meningkatkan estimasi penerimaan kas estimates of future cash receipts as a result of
sebagai hasil dari peningkatan pengembalian increased recoverability of those cash receipts,
penerimaan kas, dampak peningkatan the effect of that increase is recognized as an
pemulihan tersebut diakui sebagai penyesuaian adjustment to the effective interest rate from the
pada suku bunga efektif sejak tanggal date of the change in estimate.
perubahan estimasi.
Pendapatan dan beban bunga termasuk Income and interest expense include margin
pendapatan marjin dan bagi hasil serta beban and profit sharing revenue and expenses for the
hak pihak ketiga atas bagi hasil dana syirkah rights of any third party for the temporary
temporer dari Entitas Anak Syariah. syirkah fund of Sharia Subsidiary.
Pendapatan Entitas Anak Syariah terdiri dari Revenues of Sharia Subsidiary consist of
pendapatan marjin murabahah, bagi hasil dari murabahah margin, profit sharing mudharabah
pembiayaan mudharabah dan musyarakah. and musyarakah financing.
Pendapatan dari murabahah diakui dengan Revenue from murabahah is recognized using
menggunakan metode akrual. the accrual method.
Pendapatan dari transaksi pembiayaan atas Revenue incurred from financing transactions
dasar bagi hasil diakui pada saat angsuran for profit and loss sharing are recognized when
diterima secara tunai. received in cash installments.
Pendapatan Ijarah diakui selama masa akad Ijarah income is recognized proportionately
secara proporsional. over the contract period.
Pendapatan atas piutang murabahah Income from murabahah receivables using the
menggunakan metode setara tingkat imbal hasil effective rate of return method (effective
efektif (marjin efektif). Marjin efektif adalah margin). Effective margin is the margin that
marjin yang secara tepat mendiskontokan precisely discounts the estimated future cash
estimasi pembayaran atau penerimaan kas di payments or receipts through the expected life
masa datang selama perkiraan umur dari of the murabahah receivables. When
piutang murabahah. Pada saat menghitung calculating the effective margin, Bank estimates
margin efektif, Bank mengestimasi arus kas di the future cash flows considering all contractual
masa datang dengan mempertimbangkan terms of the financial instrument, but does not
seluruh persyaratan kontraktual dalam consider the loss of receivables in the future.
- 70 -
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
y. Pendapatan dan beban bunga (lanjutan) y. Interest income and expense (continued)
instrumen keuangan tersebut, tetapi tidak This calculation includes all commissions,
mempertimbangkan kerugian piutang di masa provision fees and other forms accepted by the
mendatang. Perhitungan ini mencakup seluruh parties in the contract that are an inseparable
komisi, provisi dan bentuk lain yang diterima part of the effective margin, transaction costs
oleh para pihak dalam kontrak yang merupakan and all other premiums or discounts.
bagian tak terpisahkan dari marjin efektif, biaya
transaksi, dan seluruh premi atau diskon
lainnya.
Pendapatan bagi hasil pembiayaan Mudharabah and musyarakah income are
mudharabah dan musyarakah diakui pada saat recognized when cash is received or in a period
diterima atau dalam periode terjadinya hak bagi where the right of revenue sharing is due based
hasil sesuai porsi bagi hasil (nisbah) yang on agreed portion (nisbah).
disepakati.
Beban Unit Usaha Syariah merupakan beban Sharia Business Unit expenses represent a
bagi hasil dan bonus giro dan tabungan wadiah, profit or loss sharing expense and current
yang diakui pada saat timbulnya kewajiban accounts and wadiah saving account, which
untuk melakukan bagi hasil sesuai dengan are recognized when the obligation occurred in
nisbah yang disepakati. accordance with the pre-agreed ratio.
z. Pendapatan dan beban provisi dan komisi z. Fees and commission income and expense
Pendapatan dan beban provisi dan komisi atas Fees and commissions income and expense of
aset dan liabilitas keuangan yang merupakan financial assets and liabilities, which are an
bagian dari suku bunga efektif, dimasukkan integral part of the effective interest rate are
dalam perhitungan suku bunga efektif. being taken into account in calculating the
Pendapatan dan beban ini diamortisasi effective interest rate. These income and
sepanjang umur aset atau liabilitas keuangan. expense are amortized during the life of
financial assets or liabilities.
Provisi dan komisi yang tidak berkaitan dengan Commissions and fees not related to lending
kegiatan perkreditan dan pinjaman yang and borrowing activities or loan and borrowing
diterima atau jangka waktu perkreditan dan periods, or those that are not material are
pinjaman yang diterima, atau jumlahnya tidak recognized as revenues and expenses at the
material diakui sebagai pendapatan atau beban time the transactions occur.
pada saat terjadinya transaksi.
aa. Perpajakan aa. Taxation
Aset dan liabilitas pajak penghasilan kini diakui Current income tax assets and liabilities are
sebesar jumlah yang diperkirakan dapat provided at the amount expected to be
diperoleh dari atau dibayar kepada otoritas recovered from or paid to the tax authority
perpajakan yang dihitung dengan which are computed using the tax rates (and tax
menggunakan tarif pajak (dan peraturan pajak) laws) that have been enacted or substantively
yang berlaku atau yang secara substantif enacted at the reporting date.
diberlakukan pada tanggal pelaporan.
Pajak penghasilan tangguhan dihitung dengan Deferred income tax is calculated using the
menggunakan metode liabilitas, terhadap liability method, on all temporary differences at
semua perbedaan temporer pada tanggal the consolidated statement of financial position
laporan posisi keuangan konsolidasian antara date between the tax base of assets and
aset dan liabilitas menurut pajak dan liabilities and their carrying amounts for financial
nilai tercatatnya untuk tujuan pelaporan reporting purposes. Deferred tax assets and
keuangan. Pajak tangguhan dihitung dengan liabilities are measured at the tax rates (and tax
menggunakan tarif pajak (dan peraturan pajak) laws) that have been enacted or substantively
yang berlaku atau yang secara substansif enacted to the year when the asset is realized
diberlakukan pada tahun dimana aset tersebut or the liability is settled.
direalisasikan atau liabilitas tersebut
diselesaikan.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
aa. Perpajakan (lanjutan) aa. Taxation (continued)
Liabilitas pajak tangguhan diakui atas seluruh Deferred tax liabilities are recognized for all
perbedaan temporer kena pajak, kecuali taxable temporary differences, except to the
perbedaan temporer kena pajak yang berasal extent that the deferred tax liability arises from:
dari:
a. pengakuan awal goodwill; atau a. the initial recognition of goodwill; or
b. pengakuan awal aset atau liabilitas dari b. the initial recognition of an asset or liability
transaksi yang bukan kombinasi bisnis dan in a transaction which is nor a business
pada saat transaksi tidak memengaruhi combination and at the time of the
laba akuntansi atau laba kena pajak (rugi transaction, affects neither accounting
pajak). profit nor taxable profit (tax loss).
Aset pajak tangguhan diakui untuk perbedaan Deferred tax assets are recognized for all
temporer yang dapat dikurangkan untuk deductible temporary differences and carry
keperluan pajak dan saldo rugi fiskal yang forward of unused tax losses, to the extent that
dapat dikompensasi, sepanjang besar it is probable that taxable profit will be available
kemungkinan terdapat laba kena pajak pada against which the deductible temporary
masa datang yang dapat dimanfaatkan atas differences and unused tax losses can be
perbedaan temporer yang dapat dikurangkan utilized.
untuk keperluan pajak dan saldo rugi fiskal
yang dapat dikompensasi tersebut.
Aset dan liabilitas pajak tangguhan dapat saling Deferred tax assets and liabilities are offset
hapus apabila terdapat hak yang berkekuatan when there is a legally enforceable right to
hukum untuk melakukan saling hapus antara offset current tax assets against current tax
aset pajak kini dengan liabilitas pajak kini dan liabilities and when the deferred tax assets and
apabila aset dan liabilitas pajak tangguhan liabilities relate to income taxes levied by the
terkait dengan pajak penghasilan yang same tax authority on either the same taxable
dikenakan oleh otoritas perpajakan yang sama, entity or different taxable entities and where
baik atas entitas kena pajak yang sama there is an intention to settle those balances on
ataupun berbeda dan adanya niat untuk a net basis.
melakukan penyelesaian saldo-saldo tersebut
secara neto.
Aset dan liabilitas pajak kini dapat saling hapus Current tax assets and liabilities are offset when
apabila memiliki hak yang dapat dipaksakan there is a legally enforceable right to set off the
secara hukum untuk melakukan saling hapus recognized amounts, and intends either to settle
atas jumlah yang diakui dan bermaksud untuk on a net basis or to realize the assets and settle
menyelesaikan dengan dasar neto atau liabilities simultaneously.
merealisasikan aset dan menyelesaikan
liabilitas secara bersamaan.
Perubahan atas liabilitas pajak dicatat pada Amendments to tax obligations are recorded
saat surat ketetapan pajak diterima atau, when a tax assessment is received or, if
apabila diajukan keberatan dan atau banding, objected or appealed against, when the result of
diakui pada saat hasil dari keberatan dan atau the objection or appeal is determined.
banding diterima.
Taksiran pajak penghasilan Grup dihitung untuk The income tax of the Group is computed for
masing-masing perusahaan sebagai badan each company as a separate legal entity.
hukum terpisah. Aset pajak kini dan liabilitas Current tax assets and current tax liabilities for
pajak kini untuk badan hukum yang berbeda different legal entities are not offset in the
tidak disalinghapuskan dalam laporan consolidated financial statements.
keuangan konsolidasian.
- 72 -
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
ab. Laba (rugi) per saham ab. Earnings (loss) per share
Laba (rugi) per saham dasar dihitung dengan Basic earnings (loss) per share is computed by
membagi laba (rugi) tahun berjalan yang dapat dividing income (loss) for the year attributable to
diatribusikan kepada pemegang saham biasa ordinary equity holders of the parent entity by
entitas induk dengan jumlah rata-rata the weighted average number of shares
tertimbang saham yang beredar pada tahun outstanding during the year.
yang bersangkutan.
Laba (rugi) per saham dilusian dihitung dengan Diluted earnings (loss) per share is computed
membagi laba (rugi) tahun berjalan yang dapat by dividing profit (loss) for the year attributable
diatribusikan kepada pemegang saham biasa to ordinary equity holders of the parent entity by
entitas induk dengan rata-rata tertimbang the weighted average number of shares
saham yang beredar pada tahun yang outstanding during the year adjusted for the
bersangkutan yang disesuaikan dengan assumed conversion of all dilutive potential
mengasumsikan konversi surat berharga ordinary shares.
berpotensi saham yang sifatnya dilutif.
ac. Imbalan kerja ac. Employee benefits
Kewajiban Pensiun Pension Obligations
Grup mempunyai program pensiun sesuai The Group has pension schemes in accordance
dengan Undang-Undang No. 11/2020 tentang with Law No. 11/2020 on Job Creation (the “Job
Cipta Kerja (“Undang-Undang Cipta Kerja”) Creation Law”) or the Group’s Collective Labour
atau Perjanjian Kerja Bersama (“PKB”) atau Agreement (the “CLA”) or Company Regulation
Peraturan Perusahaan (“PP”). Karena UU Cipta (“CR”). Since the Job Creation Law or Labour
Kerja atau UU Ketenagakerjaan atau PKB atau Law or the CLA or the CR sets the formula for
PP menentukan rumus tertentu untuk determining the minimum amount of benefits, in
menghitung jumlah minimal imbalan pensiun, substance pension plans under the Job
pada dasarnya, program pensiun berdasarkan Creation Law or Labour Law or the CLA or the
UU Cipta Kerja atau UU Ketenagakerjaan atau CR represent defined contribution plans.
PKB atau PP adalah program iuran pasti.
Program pensiun iuran pasti adalah program A defined contribution plan is a pension plan
pensiun yang menentukan jumlah iuran pensiun that defines an amount of pension contribution
yang akan dibayarkan, yang pemberiannya to be paid, usually as a function of one or more
biasanya didasarkan pada satu faktor atau lebih factors such as years of service or
seperti masa kerja atau kompensasi. compensation.
Kewajiban program iuran pasti yang diakui di The liability recognized in the consolidated
laporan posisi keuangan konsolidasian dihitung statements of financial position in respect of
sebesar nilai kini dari estimasi kewajiban defined contribution plans is calculated at
imbalan pascakerja di masa depan yang timbul present value of estimated future benefits that
dari jasa yang telah diberikan oleh karyawan the employees have earned in return for their
pada masa kini dan masa lalu. Perhitungan services in the current and prior period. The
dilakukan oleh aktuaris independen dengan calculation is performed by an independent
metode projected unit credit. actuary using the projected unit credit method.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
ac. Imbalan kerja (lanjutan) ac. Employee benefits (continued)
Kewajiban Pensiun (lanjutan) Pension Obligations (continued)
Biaya pemutusan kontrak kerja dan Termination costs and curtailment gain or loss
keuntungan/kerugian kurtailmen diakui pada are recognized in the period when Bank is
periode dimana Bank menunjukkan demonstrably committed to make a significant
komitmennya untuk mengurangi secara reduction in the number of employees covered
signifikan jumlah pekerja yang ditanggung oleh by a plan.
program.
Sejak tahun 2008, Bank juga memberikan Starting 2008, the Bank provides long service
penghargaan masa dinas untuk karyawan yang awards for employees whose work periods
telah menyelesaikan masa kerja selama 10 reach 10 years or above. For such benefits,
tahun atau lebih. Untuk manfaat tersebut, PSAK SFAS 219 (Revised 2013) requires an
219 (Revisi 2013) mengharuskan perlakuan accounting treatment similar to that for defined
akuntansi yang hampir sama dengan akuntansi benefit plans (as described in the previous
untuk program manfaat pasti (sebagaimana paragraph), except that the actuarial gains and
disajikan pada paragraf sebelum ini), kecuali losses should all be recognized immediately in
bahwa semua keuntungan dan kerugian the current year’s profit or loss.
aktuarial yang timbul harus diakui sekaligus
laba rugi tahun berjalan.
Sejak tahun 2014, Bank memberikan imbalan Starting 2014, the Bank provides benefit of
masa persiapan pensiun yaitu imbalan kepada pension preparation period, i.e. benefit for
karyawan sebelum usia pensiun dimana employees before retirement age whereby the
karyawan dibebaskan dari tugas-tugas rutin dan employee is freed from routine tasks and is not
tidak perlu masuk kerja, tetapi tetap required to present at work, but still receives
memperoleh fasilitas kepegawaian tertentu dan certain employment facilities and starting 2013,
sejak tahun 2013, Bank memberikan asuransi the Bank provides pension health insurance for
kesehatan pensiun kepada karyawan yang employees and their spouses during 2 years
telah memasuki usia pensiun dan pasangannya after the employees’ pension date. Estimated
selama 2 tahun setelah tanggal karyawan liability for these benefits is calculated using
pensiun. Estimasi kewajiban untuk imbalan ini same accounting treatment with the calculation
dihitung dengan menggunakan perlakuan for defined benefit pension plan.
akuntansi yang sama dengan perhitungan
untuk program pensiun imbalan pasti.
ad. Segmen operasi ad. Operating segment
Segmen operasi adalah komponen Grup yang The operating segment is a Group’s component
terlibat dalam aktivitas bisnis yang memperoleh that involves in business activities from which it
pendapatan dan menimbulkan beban, yang may earn revenues and incur expenses, whose
hasil operasinya dikaji ulang secara reguler operating results are regularly reviewed by chief
oleh pengambil keputusan operasional untuk operating decision maker to make decision
membuat keputusan tentang sumber daya yang about resources to be allocated to the segment
dialokasikan pada segmen tersebut dan menilai and assess its performance and for which
kinerjanya serta tersedia informasi keuangan discrete financial information is available. The
yang dapat dipisahkan. Segmen operasi terbagi operating segment has been determined to be
dalam kelompok konvensional, pembiayaan, conventional, multi-finance, and sharia.
dan syariah.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
ad. Segmen operasi (lanjutan) ad. Operating segment (continued)
Segmen geografis adalah komponen Grup yang The geographical segment is a distinguishable
dapat dibedakan dalam menghasilkan jasa component of the Group that is engaged in
pada lingkungan (wilayah) ekonomi tertentu dan providing services within a particular economic
komponen itu memiliki risiko dan imbalan yang environment and that is subject to risks and
berbeda dengan risiko dan imbalan pada returns that are different from those operating in
komponen yang beroperasi pada lingkungan other economic environments. The Group
(wilayah) ekonomi lain. Grup melaporkan reports geographical segment information
segmen geografis berdasarkan daerah Jakarta, based on Jakarta, Bogor, Tangerang, Bekasi
Bogor, Tangerang, Bekasi (Jabotabek), Jawa (Jabotabek), Java excluding Jabotabek,
selain Jabotabek, Sumatera, Kalimantan, dan Sumatera, Kalimantan, and others.
lain-lain.
ae. Transaksi dan saldo dengan pihak-pihak ae. Transactions and balances with related
berelasi parties
Pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is
terkait dengan entitas yang menyiapkan laporan related to the entity that is preparing its financial
keuangannya (entitas pelapor). Pihak berelasi statements (reporting entity). Related parties
adalah sebagai berikut: are:
i) Orang atau anggota keluarga dekatnya i) A person or a close member of that
mempunyai relasi dengan entitas pelapor person’s family is related to a reporting
jika orang tersebut: entity if that person:
a) Memiliki pengendalian atau a) Has control or joint control of the
pengendalian bersama atas entitas reporting entity;
pelapor;
b) Memiliki pengaruh signifikan atas b) Has control or joint control of the
entitas pelapor; atau reporting entity; or
c) Merupakan personel manajemen kunci c) Is a member of the key management
entitas pelapor atau entitas induk personnel of the reporting entity or of
entitas pelapor. a parent of the reporting entity.
ii) Entitas mempunyai relasi dengan entitas ii) An entity is related to a reporting entity if
pelapor jika entitas tersebut: any of the following conditions applies:
a) Entitas dan entitas pelapor adalah a) The entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group (which
sama (artinya entitas induk, entitas means that each parent, subsidiary
anak, dan entitas anak berikutnya and fellow subsidiary is related to
saling berelasi dengan entitas lain); others);
b) Satu entitas adalah entitas asosiasi b) One entity is an associate or joint
atau ventura bersama dari entitas lain venture of the other entity (or an
(atau entitas asosiasi atau ventura associate or joint venture of a member
bersama yang merupakan anggota of a group of which the other entity is a
suatu kelompok usaha, yang mana member);
entitas lain tersebut adalah
anggotanya);
c) Kedua entitas tersebut adalah ventura c) Both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
d) Satu entitas adalah ventura bersama d) One entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate of the third entity;
ketiga;
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
ae. Transaksi dan saldo dengan pihak-pihak ae. Transactions and balances with related
berelasi (lanjutan) parties (continued)
e) Entitas tersebut adalah suatu program e) The entity is a post-employment benefit
imbalan pascakerja untuk imbalan kerja plan for the benefit of employees of
dari salah satu entitas pelapor atau either the reporting entity or an entity
entitas yang terkait dengan entitas related to the reporting entity. If the
pelapor. Jika entitas pelapor adalah reporting entity is itself such a plan, the
entitas yang menyelenggarakan sponsoring employers are also related
program tersebut, maka entitas sponsor to the reporting entity;
juga berelasi dengan entitas pelapor;
f) Entitas yang dikendalikan atau f) The entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in i);
diidentifikasi sebagaimana dimaksud
dalam angka i);
g) Orang yang diidentifikasi sebagaimana g) A person identified in i) a) has
dimaksud dalam angka i) a) memiliki significant influence over the entity or is
pengaruh signifikan atas entitas atau a member of the key management
merupakan personel manajemen kunci personnel of the entity (or a parent of
entitas (atau entitas induk dari entitas); the entity); or
atau
h) Entitas, atau anggota dari kelompok h) Entities, or members of the group to
yang mana entitas merupakan bagian which the entity is part of the group,
dari kelompok tersebut, menyediakan providing services to the entity’s key
jasa personel manajemen kunci kepada management personnel or to the
entitas pelapor atau kepada entitas parent’s entity of the reporting entity.
induk dari entitas pelapor.
Transaksi ini dilakukan berdasarkan The transactions are made based on terms
persyaratan yang disetujui oleh kedua belah agreed by the parties, whereby such terms may
pihak, dimana persyaratan tersebut mungkin not be the same as those transactions with non-
tidak sama dengan transaksi yang dilakukan related parties.
dengan pihak-pihak yang tidak berelasi.
Semua transaksi dan saldo yang signifikan All significant transactions and balances with
dengan pihak berelasi, baik yang dilakukan related parties, whether or not conducted under
dengan syarat normal sebagaimana dilakukan terms and conditions similar to those granted to
dengan pihak ketiga, maupun tidak, telah third parties, are disclosed in the notes to the
diungkapkan pada catatan atas laporan consolidated financial statements.
keuangan konsolidasian.
af. Dividen af. Dividends
Pembagian dividen kepada para pemegang Dividend distribution to the shareholders is
saham diakui sebagai liabilitas dalam laporan recognized as a liability in the consolidated
keuangan konsolidasian pada periode ketika financial statements in the period in which the
dividen tersebut disetujui oleh para pemegang dividends are approved by the shareholders.
saham.
ag. Beban emisi saham ag. Shares issuance cost
Beban yang terjadi sehubungan dengan Costs related to the public offering (including
penawaran saham kepada masyarakat limited public offering with pre-emptive rights)
(termasuk penawaran umum terbatas dengan are deducted from the proceeds and presented
hak memesan efek terlebih dahulu) as a deduction to additional paid-in capital.
dikurangkan langsung dari hasil emisi dan
disajikan sebagai pengurang tambahan modal
disetor.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
ah. Perubahan dalam kebijakan akuntansi dan ah. Changes in accounting policies and
pengungkapan pada tahun 2025 disclosures in 2025
Dalam tahun berjalan, Group telah menerapkan In the current year, the Group has applied other
sejumlah amendemen/penyesuaian PSAK amendments/improvements to SFAS that are
lainnya yang relevan dengan operasinya dan relevant to its operations and effective for
efektif untuk periode akuntansi yang dimulai accounting period beginning on or after January
pada atau setelah 1 Januari 2025. Penerapan 1, 2025. The adoption of these revised SFAS
atas PSAK revisi tidak mengakibatkan does not result in changes to the Group’s
perubahan atas kebijakan akuntansi Group dan accounting policies and has no material effect
tidak memiliki dampak material terhadap jumlah on the amounts reported for the current or prior
yang dilaporkan pada tahun berjalan atau years.
tahun-tahun sebelumnya.
• PSAK 117: “ Kontrak Asuransi”; • SFAS 117: “Insurance Contract”;
• Amendemen PSAK 117: “Kontrak • Amendments of SFAS 117 “Insurance
Asuransi” terkait Penerapan Awal PSAK contract” regarding Initial Application of
117 dan PSAK 109 - Informasi Komparatif; SFAS 117 and SFAS 109 – Comparative
dan Information; and
• Amendemen PSAK 221: “Pengaruh • Amendments of SFAS 221 “The Effect of
Perubahan Kurs Valuta Asing” terkait Changes in Foreign Exchange Rates”
kondisi ketika suatu mata uang tidak regarding lto conditions when a currency is
tertukarkan. not exchangeable.
3. Kas 3. Cash
Kas terdiri dari : Cash consists of the following :
2025 2024
Rupiah 324.470 344.622 Rupiah
Mata uang asing: Foreign currencies:
DoIar Amerika Serikat 8.717 21.845 United States Dollar
Euro Eropa 607 280 European Euro
Dolar Singapura 72 1.260 Singapore Dollar
Dolar Australia 5 20 Australian Dollar
Lain-lain 83 1.056 Others
9.484 24.461
Total 333.954 369.083 Total
Saldo dalam mata uang Rupiah termasuk uang The Rupiah balance includes cash in ATMs
pada ATM (Anjungan Tunai Mandiri) masing-masing (Automated Teller Machines) amounting to
pada tanggal 31 Desember 2025 dan 2024, masing- Rp30,407 and Rp11,849, December 31, 2025 and
masing sebesar Rp30.407 dan Rp11.849. 2024, respectively.
Kas dalam mata uang asing lain-lain terdiri dari Yen Cash in other foreign currencies consists of
Jepang, Cina Yuan, Won Korea Selatan, Dolar Japanese Yen, Chinese Yuan, South Korean Won,
Amerika Serikat, Dolar Singapura, Dolar Australia, United States Dollar, Singapore Dollar, Australian
dan Euro (Uni Eropa). Dollar, and Euro (European Union).
- 77 -
Page 740
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
3. Kas (lanjutan) 3. Cash (continued)
Pada tanggal 31 Desember 2025 dan 2024, tidak As at December 31, 2025 and 2024, there are no
terdapat saldo kas yang dibatasi penggunaanya cash balances that are restricted from use by the
oleh Grup. Group.
Pada tanggal 31 Desember 2025 dan 2024, tidak As at December 31, 2025 and 2024, there is no
terdapat kas yang dijaminkan. cash pledged as collateral.
4. Giro Pada Bank Indonesia 4. Current Accounts With Bank Indonesia
Giro pada Bank Indonesia terdiri dari: Current Accounts with Bank Indonesia consists of
the following:
2025 2024
Rupiah 3.899.418 2.531.732 Rupiah
DoIar Amerika Serikat 187.872 140.746 United States Dollar
Total 4.087.290 2.672.478 Total
Pada tanggal 31 Desember 2025 dan 2024, saldo As at December 31, 2025 and 2024, current
giro pada Bank Indonesia termasuk giro yang accounts with Bank Indonesia include amounts
berdasarkan pada prinsip perbankan syariah under sharia banking principles amounting to each
masing-masing sebesar Rp308.914 dan Rp370.479. Rp308,914 and Rp370,479, respectively.
Giro Wajib Minimum (GWM) Bank sesuai dengan Minimum Statutory Reserves (GWM) Bank in
Peraturan Bank Indonesia dan Peraturan Anggota accordance with Bank Indonesia (BI) Regulation of
Dewan Gubernur (PADG) diungkapkan pada Members of The Board of Governors (PADG) are
Catatan 56a. disclosed in Note 56a.
5. Giro Pada Bank Lain 5. Current Accounts With Other Banks
a. Berdasarkan mata uang a. By currency
2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Mata uang asing: Foreign currencies:
Dolar Amerika Serikat - 9.149 United States Dollar
Won Korea Selatan - 1.436 South Korean Won
- 10.585
Pihak ketiga Third parties
Rupiah 23.697 25.463 Rupiah
Mata uang asing: Foreign currencies:
Dolar Amerika Serikat 1.721.843 217.703 United States Dollar
Euro Eropa 118.984 7.760 European Euro
Yuan Cina 24.828 8.157 Chinese Yuan
Yen Jepang 9.209 41.171 Japanese Yen
Korean Won 5.259 Korean Won
Dolar Singapura 4.427 60.655 Singapore Dollar
Dolar Australia 890 9.164 Australian Dollar
Poundsterling Inggris 271 15.667 Great Britain Poundsterling
Dolar Hong Kong 228 812 Hong Kong Dollar
1.909.636 386.552
Total 1.909.636 397.137 Total
Cadangan kerugian Allowance for
penurunan nilai (300) (300) impairment losses
Neto 1.909.336 396.837 Net
- 78 -
Page 741
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
5. Giro Pada Bank Lain (lanjutan) 5. Current Accounts With Other Banks (continued)
a. Berdasarkan mata uang (lanjutan) a. By currency (continued)
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, current
saldo giro pada bank lain termasuk saldo yang accounts with other banks include amounts
berdasarkan pada prinsip perbankan syariah under sharia banking principles amounting to
masing-masing sebesar Rp6 dan Rp824. Rp6 and Rp824, respectively.
Pada tanggal 31 Desember 2025 dan 2024 As at December 31, 2025 and 2024, the Bank
Bank tidak memiliki dana yang tidak dapat did not have any funds placed in troubled
dicairkan pada bank bermasalah, bank beku banks, banks with suspended operations, or
operasi atau likuidasi. banks under liquidation.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, there is no
tidak terdapat Giro Pada Bank Lain yang current accounts with other banks pledged is
diblokir. blocked.
Pada tanggal 31 Desember 2025 dan 2024 As at December 31, 2025 and 2024, there is
tidak terdapat giro pada bank lain yang no current account with other banks pledged
dijaminkan. as collateral.
b. Berdasarkan bank b. By banks
2025 2024
Pihak berelasi (Catatan 38) Related party (Note 38)
Mata uang asing : Foreign currency :
KB Kookmin Bank Co., Ltd - 10.585 KB Kookmin Bank Co., Ltd
Pihak ketiga Third parties
Rupiah: Rupiah:
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia 1906 Tbk 9.548 9.548 Indonesia 1906 Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 7.540 7.539 (Persero) Tbk
Standard Chartered Bank, Standard Chartered Bank,
Jakarta 6.063 3.535 Jakarta
PT Bank Central Asia Tbk 330 3.501 PT Bank Central Asia Tbk
PT Bank Maybank Indonesia Tbk 105 28 PT Bank Maybank Indonesia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 51 54 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 39 39 PT Bank Mandiri (Persero) Tbk
PT Bank Syariah Indonesia Tbk 6 299 PT Bank Syariah Indonesia Tbk
PT Bank BCA Syariah - 525 PT Bank BCA Syariah
PT Bank MNC Internasional Tbk - 308 PT Bank MNC International Tbk
Lain-lain 15 87 Others
Sub-total 23.697 25.463 Sub-total
Mata uang asing: Foreign currencies:
PT Bank Mandiri (Persero) Tbk 1.075.243 10.555 PT Bank Mandiri (Persero) Tbk
Citibank N.A., New York 442.592 172.359 Citibank N.A., New York
Societe Generale, Perancis 118.984 7.760 Societe Generale, France
JP Morgan, Chase Bank 93.602 - JP Morgan, Chase Bank
Standard Chartered Bank, Standard Chartered Bank,
New York 41.432 12.869 New York
Woori Bank, Jakarta 33.766 - Woori Bank, Jakarta
PT Bank ICBC Indonesia 24.828 8.157 PT Bank ICBC Indonesia
PT Bank Central Asia Tbk 23.257 15.163 PT Bank Central Asia Tbk
Habib American Bank, Habib American Bank,
New York 9.819 676 New York
- 79 -
Page 742
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
5. Giro Pada Bank Lain (lanjutan) 5. Current Accounts With Other Banks (continued)
b. Berdasarkan bank (lanjutan) b. By banks (continued)
2025 2024
Sumitomo Mitsui Banking Sumitomo Mitsui Banking
Corporation, Tokyo 9.209 41.171 Corporation, Tokyo
Woori Bank, Seoul 5.258 - Woori Bank, Seoul
United Overseas Bank Ltd, United Overseas Bank Ltd,
Singapura 4.013 60.509 Singapore
Citibank N.A., Jakarta 2.132 6.082 Citibank N.A., Jakarta
Australia and New Zealand Australia and New Zealand
Banking Group Limited 890 9.164 Banking Group Limited
Standard Chartered Bank, Standard Chartered Bank,
Singapura 415 145 Singapore
Standard Chartered Bank, Standard Chartered Bank,
London 271 15.667 London
Standard Chartered Bank, Standard Chartered Bank,
Hong Kong 228 812 Hong Kong
Sub-total 1.885.939 361.089 Sub-total
Total 1.909.636 397.137 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (300) (300) losses
Neto 1.909.336 396.837 Net
c. Berdasarkan kolektibilitas c. By collectibility
Kolektibilitas giro pada bank lain sesuai dengan Collectability current account with other banks
Peraturan Otoritas Jasa Keuangan in accordance with Financial Services
diungkapkan pada Catatan 56b. Authority Regulation are disclosed in Note
56b.
d. Perubahan cadangan kerugian penurunan d. Movements in allowance for impairment
nilai losses
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
nilai cadangan kerugian penurunan nilai giro allowance for impairment losses on demand
pada bank lain sebesar Rp300. deposits with other banks amounted to Rp300.
Cadangan kerugian penurunan nilai dihitung Allowance for impairment losses is calculated
secara kolektif. using collective assessment.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai telah impairment losses is adequate.
memadai.
e. Tingkat bunga rata-rata per tahun e. Average annual interest rates
Giro pada bank lain dalam mata uang Rupiah, Current accounts with other banks in Rupiah,
Dolar Amerika Serikat, Yen Jepang, Dolar United States Dollar, Japanese Yen, Australian
Australia, Euro Eropa, Dolar Singapura, Yuan Dollar, European Euro, Singapore Dollar,
Cina, Dolar Hong Kong, Won Korea Selatan Chinese Yuan, Hong Kong Dollar, South
dan Poundsterling Inggris. Tingkat suku bunga Korean Won and Great Britain Poundsterling
rata-rata setahun untuk giro pada bank lain currencies. The average interest rates per
dalam Rupiah dan mata uang asing lainnya annum for current accounts with other banks in
adalah sebagai berikut: Rupiah and other foreign currencies are as
follows:
2025 2024
Rupiah 0,09% 0,48% Rupiah
Mata uang asing 0,05% 0,06% Foreign currencies
- 80 -
Page 743
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
6. Penempatan Pada Bank Indonesia dan Bank 6. Placements With Bank Indonesia and Other
Lain Banks
a. Berdasarkan jenis, mata uang, dan bank a. By type, currency, and banks
2025 2024
Pihak ketiga Third parties
Rupiah: Rupiah:
Penempatan pada Bank Placements with Bank
Indonesia, setelah Indonesia,
dikurangi bunga yang net of unearned
ditangguhkan 1.614.307 2.317.643 interest
Deposito berjangka Time deposits
PT Bank Victoria International Tbk 15.000 11.000 PT Bank Victoria International Tbk
PT Bank Nagari 13.000 11.000 PT Bank Nagari
PT Bank Sahabat Sampoerna 12.000 11.475 PT Bank Sahabat Sampoerna
PT BPD Sulawesi Selatan dan PT BPD Sulawesi Selatan dan
Sulawesi Barat 3.000 11.000 Sulawesi Barat
Deposito berjangka Time deposits
PT Bank JTrust Indonesia Tbk 15.000 10.000 PT Bank JTrust Indonesia Tbk
PT Bank Index Selindo 14.000 - PT Bank Index Selindo
PT Bank Jago Tbk 14.000 - PT Bank Jago Tbk
PT Bank Mega Tbk 14.000 1.000 PT Bank Mega Tbk
PT Bank Raya Indonesia Tbk 13.000 - PT Bank Raya Indonesia Tbk
PT BPD Sumatera Utara 11.000 11.000 PT BPD Sumatera Utara
PT Bank Tabungan Negara PT Bank Tabungan Negara
Syariah Tbk 10.000 - Syariah Tbk
PT Bank Capital Indonesia Tbk 3.000 - PT Bank Capital Indonesia Tbk
PT Bank Danamon Indonesia Tbk 3.000 - PT Bank Danamon Indonesia Tbk
PT Bank IBK Tbk 2.000 - PT Bank IBK Tbk
PT Bank Shinhan Indonesia 2.000 - PT Bank Shinhan Indonesia
PT BPD Sumatera Selatan dan PT BPD Sumatera Selatan dan
Bangka Belitung 2.000 - Bangka Belitung
PT BPD Sumatera Utara PT BPD Sumatera Utara
(Unit Usaha Syariah) 2.000 - (Unit Usaha Syariah)
PT BPD Jawa Tengah 1.000 1.000 PT BPD Jawa Tengah
PT Bank Mandiri Taspen 1.000 - PT Bank Mandiri Taspen
PT BPD Lampung - 11.000 PT BPD Lampung
PT BPD Sulawesi Tengah - 11.000 PT BPD Sulawesi Tengah
PT Bank Sulawesi Tenggara - 10.000 PT Bank Sulawesi Tenggara
PT BPD Sulawesi Utara dan PT BPD Sulawesi Utara dan
Gorontalo - 10.000 Gorontalo
PT Bank Oke Indonesia Tbk - 1.000 PT Bank Oke Indonesia Tbk
150.000 110.475
Call money Call money
PT Bank Jabar Banten Tbk 200.000 - PT Bank Jabar Banten Tbk
PT OCBC NISP Tbk 100.000 - PT OCBC NISP Tbk
300.000 -
Subtotal 2.064.307 2.428.118 Subtotal
Dolar Amerika Serikat: United States Dollar:
Penempatan pada Bank Placements with Bank
Indonesia 1.667.500 370.185 Indonesia
Call money Call money
PT Bank Danamon PT Bank Danamon
Indonesia Tbk 250.125 - Indonesia Tbk
Subtotal 1.917.625 370.185 Subtotal
Total 3.981.932 2.798.303 Total
- 81 -
Page 744
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
6. Penempatan Pada Bank Indonesia dan Bank 6. Placements With Bank Indonesia and Other
Lain (lanjutan) Banks (continued)
a. Berdasarkan jenis, mata uang, dan bank a. By type, currency, and banks (continued)
(lanjutan)
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, there are
terdapat penempatan pada Bank Indonesia dan placement with Bank Indonesia and other
Bank lain yang berdasarkan prinsip perbankan Banks under sharia banking principles
syariah masing-masing sebesar Rp1.614.307 amounting to Rp1,614,307 and Rp1,093,000,
dan Rp1.093.000. respectively.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, there is no
tidak terdapat penempatan pada Bank placement with Bank Indonesia and other
Indonesia dan Bank lain yang diblokir. Banks is blocked.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, there is no
tidak terdapat penempatan pada Bank placement with Bank Indonesia and other banks
Indonesia dan bank lain yang dijaminkan. pledged as collateral.
b. Berdasarkan sisa umur jatuh tempo b. By remaining period to maturity
2025 2024
Rupiah: Rupiah:
Kurang dari 1 bulan 2.064.307 2.428.118 Less than a month
2.064.307 2.428.118
Dolar Amerika Serikat: United States Dollar:
Kurang dari 1 bulan 1.917.625 370.185 Less than a month
1.917.625 370.185
Total 3.981.932 2.798.303 Total
c. Berdasarkan kolektibilitas c. By collectibility
Kolektibilitas penempatan pada Bank Indonesia Collectibility placement with Bank Indonesia
dan bank lain sesuai Peraturan Otoritas Jasa and other banks in accordance with Financial
Keuangan diungkapkan pada Catatan 56c. Services Authority Regulation are disclosed in
Note 56c.
Manajemen berpendapat bahwa tidak terdapat Management believes that there is no
penurunan nilai atas penempatan pada impaired placements with Bank Indonesia and
Bank Indonesia dan bank lain, sehingga other banks, therefore no allowance for
cadangan kerugian penurunan nilai tidak impairment losses were provided as at
dibentuk pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024.
2024.
d. Tingkat bunga rata-rata per tahun d. Average annual interest rates
2025 2024
Rupiah: Rupiah:
Penempatan pada Bank Placement with Bank
Indonesia 4,15% 5,08% Indonesia
Interbank call money 3,22% 3,97% Interbank call money
Deposito berjangka 0,00% 1,50% Time deposits
Dolar Amerika Serikat: United States Dollar:
Penempatan pada Bank Placement with Bank
Indonesia 4,20% 3,91% Indonesia
Interbank call money 1,50% 1,19% Interbank call money
- 82 -
Page 745
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
7. Surat-Surat Berharga 7. Marketable Securities
a. Berdasarkan tujuan, jenis, dan mata uang a. By purpose, type, and currency
2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah Rupiah
Diukur pada biaya perolehan
diamortisasi Amortized cost
Obligasi korporasi 105.000 105.000 Corporate bonds
Premi yang belum
diamortisasi - - Unamortized premium
Total pihak berelasi 105.000 105.000 Total related parties
Pihak ketiga Third parties
Rupiah Rupiah
Nilai wajar melalui Fair value through
laba/rugi profit/loss
Obligasi pemerintah 613.866 275.000 Government bonds
Premi yang belum
diamortisasi 19.582 4.932 Unamortized premium
Keuntungan (kerugian) yang
belum direalisasi 1.919 (5.276) Unrealized gain (loss)
635.367 274.656
Diukur pada biaya perolehan
diamortisasi Amortized cost
Obligasi pemerintah 6.118.876 5.818.876 Government bonds
Premi yang belum
diamortisasi 96.662 109.520 Unamortized premium
6.215.538 5.928.396
Obligasi korporasi 119.600 119.600 Corporate bonds
Obligasi Sukuk Ijarah Negara Indonesia Sukuk Ijarah
Indonesia 2.270.931 2.321.661 Bonds
Premi yang belum
diamortisasi 27.010 34.444 Unamortized premium
2.417.541 2.475.705
Domestic letters
Wesel SKBDN 433 28.893 of Credit (SKBDN)
Diskonto yang belum
diamortisasi (11) (298) Unamortized discount
422 28.595
Sukuk Korporasi 4.782.000 2.432.000 Corporate Sukuk
Diskonto yang belum
diamortisasi (2.092.813) (1.018.089) Unamortized discount
2.689.187 1.413.911
Export Bill of Exchange
Wesel Ekspor - 740 (Export Wesel)
Diskonto yang belum
diamortisasi - (17) Unamortized discount
- 723
11.322.688 9.847.330
- 83 -
Page 746
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
a. Berdasarkan tujuan, jenis, dan mata uang a. By purpose, type, and currency (continued)
(lanjutan)
Pihak ketiga Third parties
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi pemerintah 475 4.220.476 Government Bonds
Diskonto yang belum diamortisasi (27) (4.754) Unamortized discount
Keuntungan (kerugian) yang
belum direalisasi 42 (17.309) Unrealized gain (loss)
490 4.198.413
Obligasi Sukuk Ijarah Indonesia Sukuk
Negara Indonesia 20.000 150.000 Ijarah Bonds
Diskonto yang belum diamortisasi (74) (1.112) Unamortized discount
Keuntungan (kerugian) yang
belum direalisasi 387 (1.849) Unrealized gain (loss)
20.313 147.039
20.803 4.345.452
Subtotal 11.978.858 14.467.438 Subtotal
Dolar Amerika Serikat United States Dollar
Nilai wajar melalui laba rugi Fair value through profit/loss
Obligasi korporasi 7.543.396 7.192.497 Corporate bonds
7.543.396 7.192.497
Diukur pada biaya perolehan
diamortisasi Amortized cost
Domestic letters
Wesel SKBDN 91.953 - of Credit (SKBDN)
Diskonto yang belum
diamortisasi (177) - Unamortized discount
91.776 -
Subtotal 7.635.172 7.192.497 Subtotal
Yuan China China Yuan
Diukur pada biaya
perolehan diamortisasi Amortized cost
Domestic Letters of Credit
Wesel SKBDN 1.772 2.240 (SKBDN)
Diskonto yang belum diamortisasi (81) (64) Unamortized discount
Subtotal 1.691 2.176 Subtotal
Total pihak ketiga 19.615.721 21.662.111 Total Third parties
Total 19.720.721 21.767.111 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.588) (280) impairment losses
Neto 19.719.133 21.766.831 Net
- 84 -
Page 747
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
b. Berdasarkan tujuan, penerbit, dan mata b. By purpose, issuer, and currency
uang
2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah Rupiah
Diukur pada biaya
perolehan diamortisasi Amortized cost
PT KB Finansia Multifinance 105.000 105.000 PT KB Finansia Multifinance
Total pihak berelasi 105.000 105.000 Total related parties
Pihak ketiga Third parties
Rupiah Rupiah
Nilai wajar melalui laba rugi Fair value through profit or loss
Negara Republik Indonesia 613.866 275.000 Republic of Indonesia Government
Premi yang belum diamortisasi 19.582 4.932 Unamortized premium
Keuntungan (kerugian) yang
belum direalisasi 1.919 (5.276) Unrealized gain (loss)
635.367 274.656
Diukur pada biaya
perolehan diamortisasi Amortized cost
Republic of Indonesia
Negara Republik Indonesia 8.389.807 8.140.537 Government
Premi yang belum
diamortisasi 123.672 143.964 Unamortized premium
8.513.479 8.284.501
Diukur pada biaya
perolehan diamortisasi Amortized cost
PT Perusahaan Pengelola PT Perusahaan Pengelola
Aset (Persero) 2.432.000 2.432.000 Aset (Persero)
PT TBS Energi Utama Tbk 1.650.000 - PT TBS Energi Utama Tbk
PT Pabrik Kertas Tjiwi Kimia Tbk 700.000 - PT Pabrik Kertas Tjiwi Kimia Tbk
PT Bahana TCW Investment PT Bahana TCW Investment
Management 119.600 119.600 Management
PT Rizki Asa Buana 406 - PT Rizki Asa Buana
PT Bank HSBC Indonesia 26 - PT Bank HSBC Indonesia
PT Bank Central Asia Tbk - 23.944 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk - 5.690 PT Bank Mandiri (Persero) Tbk
4.902.032 2.581.234
Diskonto yang belum
diamortisasi (2.092.823) (1.018.405) Unamortized discount
2.809.209 1.562.829
Subtotal 11.322.688 9.847.330 Subtotal
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Negara Republik Indonesia 20.475 4.370.476 Republic of Indonesia Government
Diskonto yang belum diamortisasi (102) (5.866) Unamortized discount
Keuntungan (kerugian) yang
belum direalisasi 430 (19.158) Unrealized gain (loss)
20.803 4.345.452
Subtotal 11.978.858 14.467.438 Subtotal
- 85 -
Page 748
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
b. Berdasarkan tujuan, penerbit, dan mata b. By purpose, issuer, and currency
uang (lanjutan) (continued)
2025 2024
Dolar Amerika Serikat United States Dollar
Fair value through profit
Nilai wajar melalui laba rugi or loss
IDMB United Pte., Ltd 2.929.994 2.762.639 IDMB United Pte., Ltd
SMMK Pte Ltd 2.777.227 2.664.067 SMMK Pte Ltd
TLDC Pte Ltd 1.836.175 1.765.791 TLDC Pte Ltd
7.543.396 7.192.497
Diukur pada biaya
perolehan diamortisasi Amortized cost
Bank of China Limited 44.776 - Bank of China Limited
Joint Stock Commercial Bank 27.356 - Joint Stock Commercial Bank
Industrial and Commercial Industrial and Commercial
Bank of China Limited 11.100 - Bank of China Limited
China Merchants Bank Co., Ltd 8.721 - China Merchants Bank Co., Ltd
91.953 -
Diskonto yang belum diamortisasi (177) - Unamortized discount
91.776 -
Subtotal 7.635.172 7.192.497 Subtotal
Yuan China China Yuan
Diukur pada biaya
perolehan diamortisasi Amortized cost
PT Anugrah Putra Fajar 1.772 2.240 PT Anugrah Putra Fajar
Diskonto yang belum
diamortisasi (81) (64) Unamortized discount
Subtotal 1.691 2.176 Subtotal
Total pihak ketiga 19.615.721 21.662.111 Total third parties
Total 19.720.721 21.767.111 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.588) (280) impairment losses
Neto 19.719.133 21.766.831 Net
c. Berdasarkan tujuan, peringkat, dan mata c. By purpose, rating, and currency
uang
Lembaga
pemeringkat/
Rating company 2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Peringkat Rating
Rupiah Rupiah
Diukur pada biaya perolehan
diamortisasi Amortized Cost
AAA- Fitch 105.000 105.000 AAA-
Total pihak berelasi 105.000 105.000 Total related parties
- 86 -
Page 749
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
c. Berdasarkan tujuan, peringkat, dan mata c. By purpose, rating, and currency
uang (lanjutan) (continued)
Lembaga
pemeringkat/
Rating company 2025 2024
Pihak ketiga Third parties
Peringkat Rating
Rupiah Rupiah
Nilai wajar melalui Fair value through profit
laba rugi or loss
Tanpa peringkat *) 635.367 274.656 Not rated *)
Diukur pada biaya perolehan
diamortisasi Amortized Cost
idAAA Pefindo 119.600 119.600 idAAA
idAA Pefindo 1.493.762 1.413.912 idAA
idA sy 790.524 - idA
irA+ sy 404.901 - irA+
Tanpa peringkat *) 8.513.901 8.313.818 Not rated *)
11.322.688 9.847.330
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Tanpa peringkat *) 20.803 4.345.452 Not rated *)
20.803 4.345.452
Subtotal 11.978.858 14.467.438 Subtotal
Dolar Amerika Serikat United States Dollar
Nilai wajar melalui Fair value through profit
laba rugi or loss
A+ Standard & Poor’s 7.543.396 7.192.497 A+
7.543.396 7.192.497
Diukur pada biaya perolehan
diamortisasi Amortized Cost
Tanpa peringkat *) 91.776 - Not rated *)
Subtotal 7.635.172 7.192.497 Subtotal
Yuan China China Yuan
Diukur pada biaya perolehan
diamortisasi Amortized Cost
Tanpa peringkat *) 1.692 2.176 Not rated *)
Subtotal 1.692 2.176 Subtotal
Total pihak ketiga 19.615.721 21.662.111 Total third partied
Total 19.720.721 21.767.111 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.588) (280) impairment losses
Neto 19.719.133 21.766.831 Net
*) Terdiri dari Wesel SKBDN, Obligasi Pemerintah, *) Consists of Domestic Letter of Credit (SKBDN),
Obligasi Ritel Indonesia, Obligasi Sukuk Ijarah Government Bonds, Indonesia Retail Bond,
Negara Indonesia, Surat Utang Negara, dan Indonesia Sukuk Ijarah Bonds, State Promissory
Sertifikat Deposito Bank Indonesia. Notes, and Bank Indonesia Certificates of
Deposits.
- 87 -
Page 750
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2025 2024
Pihak berelasi (catatan 38) Related parties (Note 38)
Rupiah Rupiah
3 bulan - 1 tahun 105.000 105.000 3 months - 1 year
Total pihak berelasi 105.000 105.000 Total related parties
Pihak ketiga Third parties
Rupiah Rupiah
Kurang dari 1 bulan 374.542 1.001.613 Less than a month
1 - 3 bulan 201.978 1.134.519 1 - 3 months
3 bulan - 1 tahun 176.389 814.664 3 months - 1 year
1 - 5 tahun 2.595.710 3.738.785 1 - 5 years
5 - 10 tahun 6.615.670 5.710.340 5 - 10 years
Lebih dari 10 tahun 2.014.569 2.067.517 More than 10 years
Subtotal 11.978.858 14.467.438 Subtotal
Dolar Amerika Serikat United States Dollar
Kurang dari 1 bulan 83.056 - Less than a month
1 - 3 bulan 8.720 - 1 - 3 months
1 - 5 tahun 7.543.396 4.528.430 1 - 5 years
5 - 10 tahun - 2.664.067 5 - 10 years
Subtotal 7.635.172 7.192.497 Subtotal
Yuan China Chinese Yuan
Kurang dari 1 bulan - 167 Less than a month
1 - 3 bulan 1.691 704 1 - 3 months
3 bulan - 1 tahun - 1.305 3 months - 1 year
Subtotal 1.691 2.176 Subtotal
Total pihak ketiga 19.615.721 21.662.111 Total third parties
Total 19.720.721 21.767.111 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (1.588) (280) losses
Neto 19.719.133 21.766.831 Net
e. Berdasarkan golongan penerbit e. By classification of issuers
2025 2024
Pihak berelasi (catatan 38) Related parties (Note 38)
PT KB Finansia Multifinance 105.000 105.000 PT KB Finansia Multifinance
Total pihak berelasi 105.000 105.000 Total related parties
Pihak Ketiga Third parties
Pemerintah dan Bank Government and Bank
Indonesia: Indonesia:
Obligasi Pemerintah 6.851.395 10.401.465 Government Bonds
Obligasi Sukuk Ijarah Indonesia Sukuk
Negara Indonesia 2.318.252 2.503.144 Ijarah Bonds
Subtotal 9.169.647 12.904.609 Subtotal
- 88 -
Page 751
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
e. Berdasarkan golongan penerbit (lanjutan) e. By classification of issuers (continued)
2025 2024
IDMB United Pte., Ltd 2.929.994 2.762.639 IDMB United Pte., Ltd
SMMK Pte., Ltd 2.777.227 2.664.067 SMMK Pte., Ltd
TLDC Pte., Ltd 1.836.175 1.765.791 TLDC Pte., Ltd
PT Perusahaan Pengelola PT Perusahaan Pengelola
Aset (Persero) 1.493.762 1.413.911 Aset (Persero)
PT TBS Energi Utama Tbk 790.524 - PT TBS Energi Utama Tbk
PT Pabrik Kertas Tjiwi Kimia Tbk 404.901 - PT Pabrik Kertas Tjiwi Kimia Tbk
PT Bahana TCW Investment PT Bahana TCW Investment
Management 119.600 119.600 Management
Bank of China Limited 44.687 - Bank of China Limited
Joint Stock Commercial Bank 27.356 - Joint Stock Commercial Bank
Industrial and Commercial Industrial and Commercial
Bank of China Limited 11.012 - Bank of China Limited
China Merchants Bank Co., Ltd 8.723 - China Merchants Bank Co., Ltd
PT Anugrah Putra Fajar 1.691 2.176 PT Anugrah Putra Fajar
PT Rizki Asa Buana 396 - PT Rizki Asa Buana
PT Bank HSBC Indonesia 26 PT Bank HSBC Indonesia
PT Bank Central Asia Tbk - 23.795 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk - 5.523 PT Bank Mandiri (Persero) Tbk
Subtotal 10.446.074 8.757.502 Subtotal
Total pihak ketiga 19.615.721 21.662.111 Total third parties
Total 19.720.721 21.767.111 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (1.588) (280) losses
Neto 19.719.133 21.766.831 Net
f. Berdasarkan tanggal jatuh tempo dan f. By maturity date and rating
peringkat
Tanggal
Jatuh tempo/
Maturity Date 2025 2024
PT Bahana TCW 4 September 2026/ idAAA idAAA PT Bahana TCW
Investment Management September 4, 2026 Investment Management
Tahun 2019 Year 2019
IDMB United Pte Ltd 21 Juni 2027/ A+ A+ IDMB United Pte Ltd
June 21, 2027
SMMK Pte Ltd 28 September 2037/ A+ A+ SMMK Pte Ltd
September 28, 2037
TLDC Pte Ltd 28 Maret 2029/ A+ A+ TLDC Pte Ltd
March 28, 2029
PT Perusahaan Pengelola 28 September 2037/ idAA(sy) idAA(sy) PT Perusahaan Pengelola
Aset (Persero) September 28, 2037 - - Aset (Persero)
PT TBS Energi Utama Tbk 26 Maret 2035/ idAA(sy) - PT TBS Energi Utama Tbk
March 26, 2035
Aset (Persero) September 28, 2037 - - Aset (Persero)
PT TBS Energi Utama Tbk 26 Maret 2035/ idAA(sy) - PT TBS Energi Utama Tbk
March 26, 2035
PT Pabrik Kertas Tjiwi 23 Desember 2032/ irA+ (sy) - PT Pabrik Kertas Tjiwi
Kimia Tbk December 23, 2032 Kimia Tbk
- 89 -
Page 752
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
f. Berdasarkan tanggal jatuh tempo dan f. By maturity date and rating (continued)
peringkat (lanjutan)
Tanggal
Jatuh tempo/
Maturity Date 2025 2024
Obligasi Pemerintah - 15 April 2040/ Tanpa peringkat/ Tanpa peringkat/ Government Bonds -
Rupiah April 15, 2040 Not rated Not rated Rupiah
Obligasi Sukuk Ijarah 15 April 2043/ idA- idA- Indonesia Sukuk Ijarah
Negara Indonesia April 15, 2043 Bonds
PT Rizki Asa Buana 12 Januari 2026/ Tanpa peringkat/ Tanpa peringkat/ PT Rizki Asa Buana
January 12, 2026 Not rated Not rated
PT Anugrah Putra Fajar 9 Mei 2026/ Tanpa peringkat/ Tanpa peringkat/ PT Anugrah Putra Fajar
May 9, 2026 Not rated Not rated
Bank of China Limited 20 Januari 2026 - Tanpa peringkat/ Tanpa peringkat/ Bank of China Limited
28 Februari 2026/ Not rated Not rated
January 20, 2026 -
February 28, 2026
PT Bank HSBC Indonesia 6 Januari 2026/ Tanpa peringkat/ Tanpa peringkat/ PT Bank HSBC Indonesia
January 6, 2026 Not rated Not rated
Industrial and Commercial 28 February 2026/ Tanpa peringkat/ Tanpa peringkat/ Industrial and Commercial
Bank of China Limited February 28, 2026 Not rated Not rated Bank of China Limited
China Merchants 28 Desember 2025 - Tanpa peringkat/ Tanpa peringkat/ China Merchants Bank Co., Ltd
Bank Co., Ltd 6 Januari 2026/ Not rated Not rated
December 28, 2025 -
January 6, 2026
Peringkat untuk obligasi yang terdaftar di Bursa The ratings of the bonds which are registered in
Efek lndonesia berdasarkan peringkat yang the Indonesia Stock Exchange are determined
dilaporkan oleh PT Pemeringkat Efek Indonesia by PT Pemeringkat Efek Indonesia (Pefindo),
(Pefindo), sedangkan peringkat untuk obligasi meanwhile the ratings of the bonds which are
lain yang tidak terdaftar di Bursa Efek Indonesia not registered in the Indonesia Stock Exchange
berdasarkan peringkat obligasi yang dilaporkan are determined by Standard & Poor’s.
oleh Standard & Poor’s.
g. Berdasarkan kolektibilitas g. By collectibility
Kolektibilitas surat-surat berharga sesuai Collectibility marketable securities in
Peraturan Otoritas Jasa Keuangan diungkapkan accordance with Financial Services Authority
pada Catatan 56d. Regulation are disclosed in Note 56d.
h. Tingkat bunga rata-rata per tahun h. Average annual interest rates
2025 2024
Rupiah Rupiah
Obligasi korporasi 7,30% 7,30% Corporate bonds
Wesel SKBDN 3,30% 8,43% Domestic Letters of Credit (SKBDN)
Wesel Ekspor - 8,92% Export Wesel
Obligasi pemerintah 7,35% 7,56% Goverment bonds
Obligasi ritel indonesia - Indonesia retail bond -
tingkat bunga tetap - 5,17% fixed rate
Sukuk korporasi 0,41% 0,75% Corporate sukuk
Project Based Sukuk (PBS) 8,24% - Project Based Sukuk (PBS)
Dolar Amerika Serikat United States Dollar
Wesel Ekspor 4,11% - Export Wesel
Obligasi korporasi 2,00% 2,00% Corporate bonds
Yuan China Chinese Yuan
Domestic Letters of Credit
Wesel SKBDN 9,60% 5,90% (SKBDN)
- 90 -
Page 753
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
i. Perubahan cadangan kerugian penurunan i. Movements in allowance for impairment
nilai losses
2025 2024
Saldo awal 280 109 Beginning balance
Penyisihan Provision
selama tahun berjalan 1.308 171 during the year
Saldo akhir 1.588 280 Ending balance
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024,
manajemen berpendapat bahwa cadangan management believes that the allowance for
kerugian penurunan nilai yang dibentuk telah impairment losses on is adequate.
memadai.
j. Informasi signifikan lainnya sehubungan j. Other significant information regarding
dengan surat-surat berharga marketable securities
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the Bank
Bank menjaminkan sebagian surat berharga has pledged part of marketable securities in
berupa obligasi pemerintah dengan nilai form of government bonds with carrying amount
tercatat Rp1.242.277 dan Rp3.223.896, untuk of Rp1,242,277 and Rp3,223,896, respectively,
transaksi surat berharga yang dijual dengan for marketable securities sold with agreement to
janji dibeli kembali. repurchase transactions.
k. Perubahan efek-efek berdasarkan k. Changes in marketables securities based on
klasifikasinya classification
31 Desember/December 31, 2025
Cadangan Kerugian
Penurunan Nilai/ Nilai Tercatat
Nilai Tercatat Allowance for Bersih/Net
Bruto/Gross Impairment Carrying
Carrying Amount Losses Amount
Nilai wajar melalui penghasilan Fair value through other
laba rugi profit and loss
Saldo awal tahun 7.467.153 - 7.467.153 Beginning balance of the year
Aset keuangan yang baru dibeli 964.766 - 964.766 New financial assets purchased
Aset keuangan yang jatuh tempo
atau dijual (275.000) - (275.000) Maturities or disposal
Keuntungan dari perubahan
nilai wajar 7.195 - 7.195 Gain on changes in fair value
Lainnya 14.649 - 14.649 Others
Saldo, akhir tahun 8.178.763 - 8.178.763 Balance, end of year
31 Desember/December 31, 2024
Cadangan Kerugian
Penurunan Nilai/ Nilai Tercatat
Nilai Tercatat Allowance for Bersih/Net
Bruto/Gross Impairment Carrying
Carrying Amount Losses Amount
Nilai wajar melalui penghasilan Fair value through other
laba rugi profit and loss
Saldo awal tahun 5.322.930 - 5.322.930 Beginning balance of the year
Aset keuangan yang baru dibeli 2.225.941 - 2.225.941 New financial assets purchased
Aset keuangan yang jatuh tempo
atau dijual (8.834) - (8.834) Maturities or disposal
Kerugian dari perubahan
nilai wajar (77.815) - (77.815) Loss on changes in fair value
Lainnya 4.931 - 4.931 Others
Saldo, akhir tahun 7.467.153 - 7.467.153 Balance, end of year
- 91 -
Page 754
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
k. Perubahan efek-efek berdasarkan k. Changes in marketables securities based
klasifikasinya (lanjutan) on classification (continued)
31 Desember/December 31, 2025
Cadangan Kerugian
Penurunan Nilai/ Nilai Tercatat
Nilai Tercatat Allowance for Bersih/Net
Bruto/Gross Impairment Carrying
Carrying Amount Losses Amount
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Saldo awal tahun 4.345.452 - 4.345.452 Beginning balance of the year
Aset keuangan yang jatuh tempo
atau dijual (4.350.000) - (4.350.000) Maturites or disposals
Keuntungan dari perubahan Gain on changes
nilai wajar 19.587 - 19.587 in fair value
Lainnya 5.764 - 5.764 Others
Saldo, akhir tahun 20.803 - 20.803 Balance, end of year
31 Desember/December 31, 2024
Cadangan Kerugian
Penurunan Nilai/ Nilai Tercatat
Nilai Tercatat Allowance for Bersih/Net
Bruto/Gross Impairment Carrying
Carrying Amount Losses Amount
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Saldo awal tahun 3.067.387 - 3.067.387 Beginning balance of the year
Aset keuangan yang baru dibeli 2.931.000 - 2.931.000 New financial assets purchased
Aset keuangan yang jatuh tempo
atau dijual (1.607.395) - (1.607.395) Maturities or disposal
Kerugian dari perubahan nilai wajar (28.332) - (28.332) Loss on changes in fair value
Lainnya (17.208) - (17.208) Others
Saldo, akhir tahun 4.345.452 - 4.345.452 Balance, end of year
31 Desember/December 31, 2025
Cadangan Kerugian
Penurunan Nilai/ Nilai Tercatat
Nilai Tercatat Allowance for Bersih/Net
Bruto/Gross Impairment Carrying
Carrying Amount Losses Amount
Biaya perolehan diamortisasi Amortized cost
Saldo awal tahun 9.954.506 (280) 9.954.226 Beginning balance of the year
Aset keuangan yang baru dibeli 3.342.281 (1.308) 3.340.973 New financial assets purchased
Aset keuangan yang jatuh tempo
atau dijual (806.323) - (806.323) Maturities or disposal
Lainnya (969.308) - (969.308) Others
Saldo, akhir tahun 11.521.156 (1.588) 11.519.568 Balance, end of year
31 Desember/December 31, 2024
Cadangan Kerugian
Penurunan Nilai/ Nilai Tercatat
Nilai Tercatat Allowance for Bersih/Net
Bruto/Gross Impairment Carrying
Carrying Amount Losses Amount
Biaya perolehan diamortisasi Amortized cost
Saldo awal tahun 9.145.932 (109) 9.145.823 Beginning balance of the year
Aset keuangan yang baru dibeli 2.037.185 (171) 2.037.014 New financial assets purchased
Aset keuangan yang jatuh tempo
atau dijual (1.328.011) - (1.328.011) Maturities or disposal
Lainnya 99.400 - 99.400 Others
Saldo, akhir tahun 9.954.506 (280) 9.954.226 Balance, end of year
- 92 -
Page 755
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
8. Surat Berharga yang Dibeli dengan Janji Dijual 8. Marketable Securities Purchased with
Kembali Agreement to Resell
Surat berharga yang dibeli dengan janji dijual Marketable securities purchased with agreements to
kembali pada tanggal 31 Desember 2025 terdiri resell as at December 31, 2025 are as follows:
dari:
Harga Beli Bunga Belum
Jangka Tanggal Tanggal Kembali/ Diamortisasi/
Waktu/ Dimulai/ Jatuh Tempo/ Suku Bunga/ Repurchase Unamortized Nilai Neto/
Period Start Date Due Date Interest Rate Price Interest Net Value
Pihak ketiga/Third party
Rupiah:
Bank Indonesia
Obligasi Pemerintah/
Government Bonds
Seri/Series 7 hari/ 31 Des. 2025/ 7 Jan. 2026/
VR0070 7 days Dec. 31, 2025 Jan. 7, 2026 4,75% 116.075 (108) 115.967
Seri/Series 91 hari/ 29 Okt. 2025/ 28 Jan. 2026/
VR0092 91 days Oct. 29, 2025 Jan. 28, 2026 4,70% 48.198 (174) 48.024
Seri/Series 7 hari/ 31 Des. 2025/ 7 Jan. 2026/
VR0070 7 days Dec. 31, 2025 Jan. 7, 2026 4,75% 43.528 (40) 43.488
Seri/Series 7 hari/ 31 Des. 2025/ 7 Jan. 2026/
VR0070 7 days Dec. 31, 2025 Jan. 7, 2026 4,75% 29.020 (26) 28.994
Total 236.821 (348) 236.473
Kolektibilitas surat berharga yang dibeli dengan janji Collectibility marketable securities purchased with
dijual Kembali sesuai Peraturan Otoritas Jasa agreement to resell in accordance with Financial
Keuangan diungkapkan pada Catatan 56e. Services Authority Regulation are disclosed in
Note 56e.
9. Kredit yang Diberikan dan Pembiayaan/Piutang 9. Loans and Sharia Financing/Receivables
Syariah
a. Berdasarkan mata uang, jenis, dan a. By currency, type, and collectability
kolektibilitas
Kolektabilitas kredit yang diberikan sesuai Collectibility loans in accordance with the
dengan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation are
diungkapkan pada Catatan 56f. disclosed in Note 56f.
b. Berdasarkan sektor ekonomi b. By economic sector
31 Desember/December 31, 2025
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Rupiah: Rupiah:
Perdagangan 3.686.141 589.159 481.169 37.792 800.750 5.595.011 Trading
Jasa 8.488.471 320.202 5.818 27.290 644.910 9.486.691 Business service
Konstruksi 1.600.851 276.541 3.678 8.999 347.962 2.238.031 Construction
Pertanian 687.552 760 2.429 - 167.176 857.917 Agriculture
Manufaktur 3.586.507 72.749 8.634 3.587 316.778 3.988.255 Manufacturing
Transportasi 2.861.970 14.314 4.624 - 200.568 3.081.476 Transportation
Tenaga listrik 763.350 1.768 - - 84.711 849.829 Power supply
Pertambangan 1.061.338 7.319 - 9.693 15.616 1.093.966 Mining
Lain-lain 14.145.455 1.294.531 66.170 118.605 1.453.823 17.078.584 Others
Total Rupiah 36.881.635 2.577.343 572.522 205.966 4.032.294 44.269.760 Total Rupiah
Cadangan kerugian Allowance for
penurunan nilai (662.130) (232.604) (182.461) (73.852) (1.574.672) (2.725.719) impairment losses
Neto 36.219.505 2.344.739 390.061 132.114 2.457.622 41.544.041 Net
- 93 -
Page 756
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
9. Kredit yang Diberikan dan Pembiayaan/Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
b. Berdasarkan sektor ekonomi (lanjutan) b. By economic sector (continued)
31 Desember/December 31, 2025
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Mata uang asing: Foreign currencies:
Perdagangan 54.624 - - - - 54.624 Trading
Jasa 656.457 - - - 15.061 671.518 Business service
Konstruksi - 6.937 - - 6.937 Contructions
Pertanian 75.038 - - - - 75.038 Agriculture
Manufaktur 2.597.007 - - - - 2.597.007 Manufacturing
Transportasi 5.242 - - - - 5.242 Transportation
Tenaga listrik 969.612 - - - - 969.612 Power supply
Pertambangan 1.222.399 - - - - 1.222.399 Mining
Lain-lain 2.510 - - - - 2.510 Others
Total mata uang
asing 5.582.889 - 6.937 - 15.061 5.604.887 Total foreign currencies
Cadangan kerugian Allowance for
penurunan nilai (48.817) - (1.788) - (3.883) (54.488) impairment losses
Neto 5.534.072 - 5.149 - 11.178 5.550.399 Net
Total 41.753.577 2.344.739 395.210 132.114 2.468.800 47.094.440 Total
31 Desember/December 31, 2024
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Rupiah: Rupiah:
Perdagangan 3.746.676 923.284 4.536 20.085 616.735 5.311.316 Trading
Jasa 6.463.321 389.232 20.103 25.885 510.040 7.408.581 Business service
Konstruksi 1.854.628 254.561 9.974 7.141 236.498 2.362.802 Construction
Pertanian 602.358 856 - 149.316 42.234 794.764 Agriculture
Manufaktur 3.960.362 190.448 2.792 13.034 148.577 4.315.213 Manufacturing
Transportasi 2.444.206 5.645 514 22 221.622 2.672.009 Transportation
Tenaga listrik 670.129 83.780 - - 116.682 870.591 Power supply
Pertambangan 826.879 8.637 - - 15.894 851.410 Mining
Lain-lain 13.259.577 494.726 145.060 90.838 1.723.410 15.713.611 Others
Total Rupiah 33.828.136 2.351.169 182.979 306.321 3.631.692 40.300.297 Total Rupiah
Cadangan kerugian Allowance for
penurunan nilai (519.858) (291.896) (121.716) (103.485) (1.854.587) (2.891.542) impairment losses
Neto 33.308.278 2.059.273 61.263 202.836 1.777.105 37.408.755 Net
Mata uang asing: Foreign currencies:
Perdagangan 54.500 - - - - 54.500 Trading
Jasa 1.323.424 - - - 14.514 1.337.938 Business service
Konstruksi 6.980 - - - - 6.980 Contructions
Pertanian 80.473 - - - - 80.473 Agriculture
Manufaktur 2.762.403 130.584 - - - 2.892.987 Manufacturing
Transportasi 9.226 - - - - 9.226 Transportation
Tenaga listrik 1.040.702 - - - - 1.040.702 Power supply
Pertambangan 1.802.235 - - - - 1.802.235 Mining
Lain-lain 2.148 - - - - 2.148 Others
Total mata uang
asing 7.082.091 130.584 - - 14.514 7.227.189 Total foreign currencies
Cadangan kerugian Allowance for
penurunan nilai (64.040) (32.873) - - (3.742) (100.655) impairment losses
Neto 7.018.051 97.711 - - 10.772 7.126.534 Net
Total 40.326.329 2.156.984 61.263 202.836 1.787.877 44.535.289 Total
- 94 -
Page 757
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
9. Kredit yang Diberikan dan Pembiayaan/Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
c. Berdasarkan jangka waktu c. By maturity
2025 2024
Rupiah: Rupiah:
Kurang dari 1 tahun 6.967.859 5.824.491 Less than a year
1 - 2 tahun 1.693.638 1.454.328 1 - 2 years
2 - 5 tahun 8.880.639 5.547.055 2 - 5 years
Lebih dari 5 tahun 26.727.624 27.474.423 More than 5 years
44.269.760 40.300.297
Mata uang asing: Foreign currencies:
Kurang dari 1 tahun 1.079.448 1.926.471 Less than a year
1 - 2 tahun 1.123.152 497.063 1 - 2 years
2 - 5 tahun 1.545.295 1.840.955 2 - 5 years
Lebih dari 5 tahun 1.856.992 2.962.700 More than 5 years
5.604.887 7.227.189
Total 49.874.647 47.527.486 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (2.780.207) (2.992.197) losses
Neto 47.094.440 44.535.289 Net
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2025 2024
Rupiah: Rupiah:
Kurang dari 1 tahun 11.051.265 9.156.520 Less than a year
1 - 2 tahun 2.172.401 1.753.825 1 - 2 years
2 - 5 tahun 10.931.100 11.135.851 2 - 5 years
Lebih dari 5 tahun 20.114.994 18.254.101 More than 5 years
44.269.760 40.300.297
Mata uang asing: Foreign currencies:
Kurang dari 1 tahun 2.312.823 2.423.855 Less than a year
1 - 2 tahun 1.132.687 931.778 1 - 2 years
2 - 5 tahun 910.043 2.196.813 2 - 5 years
Lebih dari 5 tahun 1.249.334 1.674.743 More than 5 years
5.604.887 7.227.189
Total 49.874.647 47.527.486 Total
Cadangan kerugian Allowance for
penurunan nilai (2.780.207) (2.992.197) impairment losses
Neto 47.094.440 44.535.289 Net
- 95 -
Page 758
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
9. Kredit yang Diberikan dan Pembiayaan/Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
e. Berdasarkan mata uang e. By currency
2025 2024
Rupiah 44.269.760 40.300.297 Rupiah
Mata uang asing : Foreign currencies:
Dolar Amerika Serikat 5.602.377 7.225.040 United States Dollar
Euro Eropa 2.510 2.149 Euro European
5.604.887 7.227.189
Total 49.874.647 47.527.486 Total
Cadangan kerugian Allowance for
penurunan nilai (2.780.207) (2.992.197) impairment losses
Neto 47.094.440 44.535.289 Net
f. Berdasarkan stage f. By stages
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Beginning balance
Saldo awal tahun 37.244.210 6.276.660 4.006.616 47.527.486 of the year
Transfer ke kerugian
kredit ekspektasian Transferred to lifetime
sepanjang umur expected credit
(Stage 2) (526.244) 642.460 (116.216) - losses (Stage 2)
Transfer ke kredit yang
mengalami penurunan Transferred to credit
nilai (Stage 3) (477.539) (867.162) 1.344.701 - impaired (Stage 3)
Transfer ke kerugian Transferred to
kredit ekspektasian 12 month expected
12 bulan (Stage 1) 188.721 (175.044) (13.677) - credit losses (Stage 1)
Perubahan bersih Net change in
pada eksposur dan exposure and
pengukuran kembali 4.143.150 (25.516) 518.195 4.635.829 remeasurement
Penghapusan (331.519) (647.539) (979.058) Written-off
Lainnya Others
Aset yang tersedia
untuk dijual (1.267.762) (10.822) (31.026) (1.309.610) Asset held for sale
Saldo akhir tahun 39.304.536 5.509.057 5.061.054 49.874.647 Balance end of year
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Beginning balance
Saldo awal tahun 40.416.916 4.348.331 4.653.369 49.418.616 of the year
Transfer ke kerugian
kredit ekspektasian Transferred to lifetime
sepanjang umur expected credit
(Stage 2) (3.664.610) 3.686.479 (21.868) - losses (Stage 2)
Transfer ke kredit yang
mengalami penurunan Transferred to credit
nilai (Stage 3) (1.705.621) (442.455) 2.148.076 - impaired (Stage 3)
Transfer ke kerugian Transferred to
kredit ekspektasian 12 month expected
12 bulan (Stage 1) 675.435 (657.001) (18.434) - credit losses (Stage 1)
Perubahan bersih Net change in
pada eksposur dan exposure and
pengukuran kembali 2.390.033 (421.803) (1.289.141) 679.089 remeasurement
Penghapusan (867.943) (236.891) (1.465.385) (2.570.219) Written-off
Saldo akhir tahun 37.244.210 6.276.660 4.006.616 47.527.486 Balance end of year
- 96 -
Page 759
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
9. Kredit yang Diberikan dan Pembiayaan/Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
g. Kredit konsumsi g. Consumer loans
Kredit konsumsi terdiri dari: The consumer loans consists of:
2025 2024
Kredit personal 11.764.904 11.392.329 Personal loans
Kredit pemilikan rumah 2.600.218 1.626.401 Housing loans
Kartu kredit 277.668 380.258 Credit card
Kredit kendaraan bermotor 111.756 125.672 Motor vehicle loans
Kredit konsumsi lainnya 1.882.235 1.193.584 Other consumer loans
Total 16.636.781 14.718.244 Total
h. Kredit yang bermasalah h. Non-performing loans
Kredit yang bermasalah berdasarkan sektor Non-performing loans based on economic
ekonomi. Rasio kredit bermasalah Bank sesuai sector. The non-performing loans ratio of The
dengan peraturan Otoritas Jasa Keuangan Bank’s in accordance with the Financial
diungkapkan pada Catatan 56f. Services Authority Regulation are disclosed in
Note 56f.
i. Pembiayaan Syariah i. Sharia financing
Rincian pembiayaan/piutang syariah pada As at December 31, 2025 and 2024, the details
tanggal 31 Desember 2025 dan 2024, sebagai of sharia financing/receivables are as follows:
berikut:
2025 2024
Pembiayaan Musyarakah 5.073.863 5.118.001 Musyarakah financing
Piutang Murabahah 605.508 531.551 Murabahah receivables
Pembiayaan Mudharabah 346.735 286.643 Mudharabah financing
Piutang Ijarah 76.288 67.245 Ijarah receivables
Piutang Qardh 1.341 877 Qardh receivables
Piutang Istishna 47 222 Istishna receivables
Total 6.103.782 6.004.539 Total
Cadangan kerugian Allowance for
penurunan nilai (325.416) (224.194) impairment losses
Neto 5.778.366 5.780.345 Net
j. Kredit sindikasi j. Syndicated loans
Kredit sindikasi merupakan kredit yang Syndicated loans represent loans and Sharia
diberikan dan pembiayaan/piutang syariah financing/receivables extended to customers
kepada nasabah berdasarkan perjanjian based on joint financing agreements with other
pembiayaan bersama dengan bank-bank lain. banks. The Bank’s participation as a
Keikutsertaan Bank sebagai anggota sindikasi syndication member ranges from 22% to 78%,
dengan persentase penyertaan masing-masing and 22% to 70% as of December 31, 2025 and
berkisar antara 22% sampai dengan 78%, dan 2024, respectively, of the total syndicated loans.
22% sampai 70% pada tanggal 31 Desember The risks arising from syndicated loans are
2025 dan 2024 dari total kredit sindikasi. Risiko borne proportionally by the participating banks.
atas kredit sindikasi ditanggung secara
proporsional oleh bank-bank peserta.
- 97 -
Page 760
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
9. Kredit yang Diberikan dan Pembiayaan/Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
k. Tingkat bunga rata-rata per tahun k. Average annual interest rates
Tingkat bunga rata-rata per tahun untuk kredit The average interest rates per annum on loans
yang diberikan adalah sebagai berikut: are as follows:
2025 2024
Rupiah 9,37% 10,10% Rupiah
Mata uang asing 7,16% 7,06% Foreign currencies
l. Kredit kepada pihak berelasi l. Loans to related parties
2025 2024
Modal kerja 499.965 309.839 Working capital
Board of Directors, Board of
Direksi, Dewan Komisaris, Commissioners, Sharia
Dewan Pengawas Syariah, Supervisory Board,
dan Pejabat Eksekutif 333.819 30.144 and Executive Officers
Total (Catatan 38) 833.784 339.983 Total (Note 38)
Cadangan kerugian Allowance for
penurunan nilai (186) (354) impairment losses
Neto 833.598 339.629 Net
m. Perubahan cadangan kerugian penurunan m. Movements in allowance for impairment
nilai losses
Perubahan cadangan kerugian penurunan nilai The movements in allowance for
kredit yang diberikan dan pembiayaan/piutang impairment losses of loans and Sharia
Syariah adalah sebagai berikut: financing/receivables are as follows:
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Beginning balance
Saldo awal tahun 497.013 509.077 1.986.107 2.992.197 of the year
Transfer ke kerugian kredit Transferred to lifetime
ekspektasian expected credit
sepanjang umur (Stage 2) (7.417) 54.310 (46.893) - losses (Stage 2)
Transfer ke kredit yang
mengalami penurunan - Transferred to credit
nilai (Stage 3) (12.604) (94.622) 107.226 impaired (Stage 3)
Transfer ke kerugian kredit Transferred to 12 month
ekspektasian expected credit
12 bulan (Stage 1) 32.814 (26.215) (6.599) - losses (Stage 1)
Perubahan bersih pada
eksposur dan Net change in exposure
pengukuran kembali 35.465 234.732 528.217 798.414 and remeasurement
Penghapusan (331.519) (645.296) (976.815) Written-off
Aset yang tersedia
untuk dijual (11.156) (1.057) (21.376) (33.589) Asset held for sale
Saldo akhir tahun 534.115 344.706 1.901.386 2.780.207 Ending balance of the year
- 98 -
Page 761
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
9. Kredit yang Diberikan dan Pembiayaan/ Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
m. Perubahan cadangan kerugian penurunan m. Movements in allowance for impairment
nilai (lanjutan) losses (continued)
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Beginning balance
Saldo awal tahun 858.219 459.100 2.265.515 3.582.834 of the year
Transfer ke kerugian kredit Transferred to lifetime
ekspektasian expected credit
sepanjang umur (Stage 2) (65.589) 73.005 (7.416) - losses (Stage 2)
Transfer ke kredit yang
mengalami penurunan Transferred to credit
nilai (Stage 3) (25.005) (48.518) 73.523 - impaired (Stage 3)
Transfer ke kerugian kredit Transferred to 12 month
ekspektasian expected credit
12 bulan (Stage 1) 33.080 (27.608) (5.472) - losses (Stage 1)
Perubahan bersih pada
eksposur dan Net change in exposure
pengukuran kembali 564.251 289.989 1.125.342 1.979.582 and remeasurement
Penghapusan (867.943) (236.891) (1.465.385) (2.570.219) Written-off
Saldo akhir tahun 497.013 509.077 1.986.107 2.992.197 Ending balance of the year
Di dalam saldo cadangan kerugian penurunan Allowance for impairment losses includes
nilai termasuk cadangan kerugian penurunan allowance for impairment losses for sharia
nilai pembiayaan/piutang syariah masing- financing/receivables amounted to Rp325,416
masing sebesar Rp325.416 dan Rp224.194, and Rp224,194, December 31, 2025 and 2024,
pada tanggal 31 Desember 2025 dan 2024. respectively.
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai yang dibentuk telah impairment losses is adequate.
memadai.
Total kredit yang diberikan dan total cadangan The total loans and allowance for impairment
kerugian penurunan nilai yang evaluasi losses which impairment evaluation is
penurunan nilainya dilakukan secara individual individually and collectively assessed as at
dan kolektif pada tanggal 31 Desember 2025 December 31, 2025 and 2024, are as follows:
dan 2024, adalah sebagai berikut:
2025 2024
Individual/ Kolektif/ Individual/ Kolektif/
Individual Collective Individual Collective
Pinjaman yang diberikan dan Loans and sharia
pembiayaan/piutang syariah 1.807.943 48.066.705 1.220.776 46.306.710 financing/receivables
Cadangan kerugian Allowance for impairment
penurunan nilai (686.241) (2.093.967) (281.292) (2.710.905) loss
Neto 1.121.702 45.972.738 939.484 43.595.805 Net
n. Kredit yang direstrukturisasi n. Restructured loans
Kredit yang direstrukturisasi sesuai dengan Restructured loans in accordance with the
Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation are
diungkapkan pada Catatan 56f. disclosed in Note 56f.
- 99 -
Page 762
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
9. Kredit yang Diberikan dan Pembiayaan/ Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
o. Piutang pembiayaan entitas anak o. The subsidiary’s financing receivables
Piutang pembiayaan entitas anak adalah The subsidiary’s financing receivables balance
sebagai berikut: is as follows:
2025 2024
Piutang pembiayaan - bruto - 721.732 Financing receivables - gross
Dikurangi: Less:
Pendapatan pembiayaan Unearned financing
yang belum diakui - (105.702) receivables
Total - 616.030 Total
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai - (29.692) impairment losses
Total - 586.338 Total
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the
piutang pembiayaan masing-masing sebesar financing receivables balances pledged as
RpNihil dan Rp616.030, digunakan sebagai collateral for borrowings amounted to RpNil and
jaminan atas pinjaman yang diterima Rp616,030, respectively (Note 23).
(Catatan 23).
Pada tahun 2025, Bank telah kehilangan In 2025, the Bank lost control over PT Bukopin
pengendalian atas PT Bukopin Finance Finance (Note 55).
(Catatan 55)
Tingkat suku bunga per tahun: Annual interest rate:
2025 2024
Produk Products
Mobil - 10,40% - 52,74% Automobiles
p. Kredit yang dihapus buku p. Written-off loans
Ikhtisar mutasi kredit yang dihapus buku adalah A summary of written-off loans is as follows:
sebagai berikut:
2025 2024
Saldo awal 17.873.399 15.414.424 Beginning balance
Penghapusbukuan (976.815) 2.570.218 Write-off
Penerimaan kembali kredit Recoveries from
yang telah dihapusbukukan (501.910) (111.243) written-off loans
Saldo akhir 16.394.674 17.873.399 Ending balance
q. Kontrak Investasi Kolektif-Efek Beragun q. Collective Investment Contract Asset-
Aset (KIK-EBA) Backed Securities (KIK-EBA)
Bank telah melakukan sekuritisasi pertama atas The Bank conducted the first securitization on
kumpulan tagihan kredit pensiunan (”Kumpulan its pension loans (“pool of receivables”), by
Tagihan”) yang dimilikinya dengan menunjuk appointing PT Bahana TCW Investment
PT Bahana TCW Investment Management Management as the investment manager. The
sebagai Manajer Investasi. Selanjutnya atas pool of receivables which met the criteria for
kumpulan tagihan yang memenuhi kriteria selection by the Bank, as the Initial Creditor,
pemilihan, oleh Bank, sebagai Kreditur Awal, was sold and transferred to Collective
telah dijual dan dialihkan ke Kontrak Investasi Investment Contract Asset-Backed Securities of
Kolektif Efek Beragun Aset Bahana Bukopin - Bahana Bukopin - Pool of Transferred Pension
- 100 -
Page 763
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
9. Kredit yang Diberikan dan Pembiayaan/ Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
q. Kontrak Investasi Kolektif-Efek Beragun q. Collective Investment Contract Asset-
Aset (KIK-EBA) (lanjutan) Backed Securities (KIK-EBA) (continued)
Kumpulan tagihan Kredit Pensiunan yang Loans (KIK-EBA BB) based on sale-purchase
Dialihkan (KIK-EBA BB) yang tertuang dalam deed dated August 29, 2019. KIK-EBA BB was
Perjanjian Induk Jual Beli Tagihan tanggal established based on Collective Investment
29 Agustus 2019. KIK-EBA BB dibentuk Contract between PT Bahana TCW Investment
berdasarkan Akta Kontrak Investasi Kolektif Management as the investment manager and
antara PT Bahana TCW Investment PT Bank Maybank Indonesia Tbk as the
Management sebagai Manajer Investasi dan Custodian Bank based on deed No. 33 dated
PT Bank Maybank Indonesia Tbk sebagai Bank May 22, 2019, and amended by deed
Kustodian berdasarkan Akta No. 33 tanggal No. 80 dated August 29, 2019. Nominal par
22 Mei 2019 dan diamendemen dengan akta value of sold and transferred receivables which
No. 80 tanggal 29 Agustus 2019. Nilai pokok represents selected receivables with maximum
kumpulan tagihan yang dijual dan dialihkan nominal value amounting to Rp1,001,000
tersebut merupakan kumpulan tagihan consists of 16,783 debtors, was sold and
terseleksi dengan nilai pokok sebesar- transferred at their nominal value at final cut-off
besarnya Rp1.001.000 yang terdiri dari 16.783 date (August 29, 2019). The interest rate
debitur dengan harga sebesar nilai pokok charged to the debtors of the pool of receivables
Kumpulan Tagihan pada tanggal cut-off final on the date of sale amounted to 12% up to
(29 Agustus 2019). Tingkat suku bunga yang 23.13% with maturity of 7 years.
dikenakan pada debitur kumpulan tagihan
tersebut pada tanggal penjualan adalah
sebesar 12% sampai dengan 23,13% dengan
jangka waktu 7 tahun.
Setelah terjadinya penjualan dan pengalihan Subsequent to the sale and transfer of the pool
kumpulan tagihan tersebut, risiko kredit atas of receivables, credit risks on the pool of
kumpulan tagihan telah beralih dari Bank receivables were transferred from the Bank to
kepada pembeli. the buyer.
Selanjutnya, KIK-EBA BB menerbitkan Efek Further, KIK-EBA BB issued Asset-Backed
Beragunan Aset (EBA) yang merupakan Securities (ABS) which represent an instrument
bentuk partisipasi dalam kepemilikan bersama of joint ownership on the pool of receivables.
atas Kumpulan Tagihan. EBA diterbitkan dalam ABS were issued in three types or classes as
tiga kelas yaitu: follows:
(i) EBA Kelas A1 senilai Rp1 (nominal (i) Class A1 ABS amounting to Rp1 (full
penuh) yang dicatat pada Bursa Efek amount) which are registered in the
Indonesia dan ditawarkan kepada publik Indonesia Stock Exchange, and offered to
dengan nilai 91,1% dari nilai pokok EBA the public at 91.1% of the nominal value of
Kelas A1 dengan tingkat bunga tetap class A1 ABS with interest at the annual
sebesar 9,25% per tahun dengan tanggal fixed rate of 9.25% per annum and due on
jatuh tempo 4 September 2022. EBA September 4, 2022. The Class A1 ABS
Kelas A1 mendapatkan hasil was rated idAAA (triple A; Stable Outlook)
pemeringkatan atas efek beragun dari by PT Pemeringkat Efek Indonesia
PT Pemeringkat Efek Indonesia (Pefindo) (Pefindo). The Registration Statement
yaitu idAAA (triple A; Stable Outlook). Letter from KIK-EBA-BB received effective
Surat Pernyataan Pendaftaran dari KIK- statement based on Letter No. S-1026/
EBA BB telah mendapatkan pernyataan PM.21/2019 dated August 28, 2019 of the
efektif dari Badan Pengawas Pasar Modal Chairman of BAPEPAM-LK.
dan Lembaga Keuangan (BAPEPAM-LK)
melalui surat No. S-1026/PM.21/2019
tanggal 28 Agustus 2019.
- 101 -
Page 764
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
9. Kredit yang Diberikan dan Pembiayaan/ Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
q. Kontrak Investasi Kolektif-Efek Beragun q. Collective Investment Contract Asset-
Aset (KIK-EBA) (lanjutan) Backed Securities (KIK-EBA) (continued)
(ii) EBA Kelas A2 senilai Rp1 (nominal (ii) Class A2 ABS amounting to Rp1 (full
penuh) yang ditawarkan dengan nilai amount) which are offered at 91.1% of the
91,1% dari nilai pokok EBA Kelas A2. EBA nominal value of class A2 ABS. Class A2
Kelas A2 tidak dicatat pada Bursa Efek ABS are not registered in the Indonesia
Indonesia namun ditawarkan kepada Stock Exchange but are offered to
calon pembeli dengan ketentuan bahwa prospective buyer with the condition that
pemegang EBA kelas A2 mempunyai hak the holder of Class A2 ABS has the first
untuk dibayar terlebih dahulu dari priority to be paid than the holder of Class
Pemegang EBA Kelas B. B ABS.
(iii) EBA Kelas B dengan nilai pokok sebesar (iii) Class B ABS with nominal value of
Rp119.600 memiliki jangka waktu 7 tahun Rp119,600 with due date of 7 years and
dan mewakili sebesar-besarnya 9,2% dari represent maximum 9.2% of financial asset
aset keuangan KIK-EBA BB. EBA Kelas B of KIK-EBA BB. The Class B ABS are not
tidak dicatat pada Bursa Efek Indonesia registered in the Indonesia Stock
namun ditawarkan kepada calon pembeli Exchange but are offered to prospective
dengan ketentuan bahwa pemegang EBA buyer with the condition that class B ABS
Kelas B berhak atas semua arus kas holders have the right on the residual cash
tersisa sesuai dengan urutan prioritas flow based on the payment priorities. On
pembayaran. Pada tanggal 31 Desember December 31, 2019, the Bank recorded
2019, Bank telah mencatat EBA Kelas B Class B ABS as measured at amortized
sebagai efek yang diukur pada biaya cost securities on the Bank’s balance
perolehan pada neraca Bank (Catatan 7). sheets (Note 7).
Transaksi penjualan Kumpulan Tagihan telah A true sale opinion was obtained on the sale of
memperoleh opini penjualan putus (true sale) the pool of receivables from independent
dari pihak independen yang terdiri dari parties which consists of accounting opinion
pendapat dari segi akuntansi oleh Akuntan from an independent accountant and legal
Independen dan pendapat dari segi hukum oleh opinion from an independent legal consulting
kantor konsultan hukum independen. Atas firm. Based on the opinions of the above two
dasar opini kedua pihak independen tersebut, independent parties, the Bank has excluded the
Bank telah mengeluarkan Kumpulan Tagihan pool of receivables amounting to Rp1,300,000
sebesar Rp1.300.000 dari neraca Bank from its balance sheets (derecognition).
(penghentian pengakuan).
Berdasarkan perjanjian penyedia jasa tanggal Based on the Service Provider Agreement
29 Agustus 2019, Bank juga bertindak sebagai dated August 29, 2019, the Bank also acts as a
penyedia jasa penagihan dalam transaksi collecting service provider in the above
sekuritisasi Kumpulan piutang diatas. Peran securitization transaction of the pool of
utama Bank sebagai penyedia jasa pengumpul receivables. The Bank’s primary role as a
antara lain mengumpulkan pembayaran pokok collective service provider, among others, is to
dan bunga dari para debitur untuk setiap collect the principal and interest payments from
periode penagihan, mentransfer secara debtors on each collection period, to transfer
bulanan hasil penagihan kepada KIK-EBA BB monthly the proceeds from collection to the
dan mengadministrasikannya dengan baik, KIK-EBA BB and to maintain the good, safe,
aman dan teratur serta profesional untuk orderly and professional administration of the
kepentingan KIK-EBA BB yang merupakan debtors’ accounts for the interest of KIK-EBA
representasi dari para pemegang EBA. BB, which represents the ABS holders.
- 102 -
Page 765
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
9. Kredit yang Diberikan dan Pembiayaan/ Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
r. Informasi signifikan lainnya sehubungan r. Other significant information relating to
dengan kredit yang diberikan dan loans and Sharia financing/receivables
pembiayaan/piutang Syariah
i. Pada tanggal 15 Desember 2009, Bank i. On December 15, 2009, the Bank entered
melakukan perjanjian Investasi Mudharabah into an agreement of Subordinated
Subordinasi dengan PT Bank KB Bukopin Mudharabah Investment financing with
Syariah (KBBS) dimana Bank akan PT Bank KB Bukopin Syariah (KBBS)
menyediakan dana investasi sebesar whereby the Bank will provide investment
Rp100.000 dengan jangka waktu 72 (tujuh fund of Rp100,000 for 72 (seventy two)
puluh dua) bulan. months period.
Pada tanggal 29 Desember 2020, Bank On December 29, 2020, the Bank entered
melakukan perjanjian Investasi Mudharabah into an agreement of Subordinated
Subordinasi dengan PT Bank KB Bukopin Mudharabah Investment with PT Bank KB
Syariah (KBBS) dimana Bank akan Bukopin Syariah (KBBS) where the Bank
menyediakan dana investasi sebesar provided investment fund of Rp275,000 for
Rp275.000 dengan jangka waktu 72 (tujuh 72 (seventy two) months.
puluh dua) bulan.
Pada tanggal 29 Desember 2021, Bank On December 29, 2021, the Bank entered
melakukan perjanjian Investasi Mudharabah into an agreement of Subordinated
Subordinasi dengan PT Bank KB Bukopin Mudharabah Investment with PT Bank KB
Syariah (KBBS) dimana Bank akan Bukopin Syariah (KBBS) where the Bank
menyediakan dana investasi sebesar provided investment fund of Rp350,000 for
Rp350.000 dengan jangka waktu 72 (tujuh 72 (seventy two) months
puluh dua) bulan.
Beberapa ketentuan terkait perjanjian Some relevant provisions of the agreement
tersebut adalah sebagai berikut: are as follows:
- Nisbah bagi hasil adalah sebesar 70% - Revenue sharing (nisbah) is 70% for the
untuk Bank dan 30% untuk KBBS dan Bank and 30% for KBBS and can be
dapat direviu setiap 6 (enam) bulan reviewed every six-month;
sekali;
- Pembayaran nisbah bagi hasil berasal - Payment of revenue sharing (nisbah)
dari pendapatan operasional KBBS; comes from KBBS’s operating income;
- Pembayaran pokok Investasi - Principal amount of Subordinated
Mudharabah Subordinasi selambat- Mudharabah Investment will be paid at
lambatnya dilaksanakan pada saat jatuh maturity date, at the latest.
tempo.
Perjanjian Investasi Mudharabah The Subordinated Mudharabah Investment
Subordinasi antara Bank dengan KBBS telah agreement between the Bank and KBBS has
mendapat persetujuan dari Bank Indonesia been approved by Bank Indonesia with letter
dengan surat No. 11/1594/DPbS tanggal No. 11/1594/DPbS dated November 24,
24 November 2009. 2009.
Pada tanggal 28 Desember 2009, KBBS On December 28, 2009, KBBS made its first
telah melakukan pencairan pertama withdrawal in the amount of Rp50,000 under
sebesar Rp50.000 berdasarkan perjanjian the prevailing agreement. In 2021, this
tersebut. Pada tahun 2021 pinjaman ini facility was extended until August 26, 2027.
telah diperpanjang sampai dengan
26 Agustus 2027.
- 103 -
Page 766
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
9. Kredit yang Diberikan dan Pembiayaan/ Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
r. Informasi signifikan lainnya sehubungan r. Other significant information relating to
dengan kredit yang diberikan dan loans and Sharia financing/receivables
pembiayaan/piutang Syariah (lanjutan) (continued)
Perjanjian Investasi Mudharabah The Subordinated Mudharabah Investment
Subordinasi antara Bank dengan KBBS telah Agreement between the Bank and KBBS
mendapat persetujuan dari Bank Indonesia was approved by Bank Indonesia through
dengan surat No. 195/KDM-KPS/XII/2021 letter No. 195/KDS-KPS/XII/2021 dated
tanggal 29 Desember 2021. KBBS telah November 29, 2021. KBBS made its first
melakukan pencairan pertama sebesar withdrawal in the amount of Rp290,000.
Rp290.000.
Perjanjian Investasi Mudharabah The Subordinated Mudharabah Investment
Subordinasi antara Bank dengan KBBS telah Agreement between the Bank and KBBS
mendapat persetujuan dari Bank Indonesia was approved by Bank Indonesia through
dengan surat No. 083/DRUT-PKS/KP- letter No. 083/DRUT-PKS/KP-JKT/XII/2020
JKT/XII/2020 tanggal 29 Desember 2020. dated December 29, 2020. KBBS made its
KBBS telah melakukan pencairan pertama first withdrawal in the amount of
sebesar Rp2.750.000. Rp2,750,000.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the
seluruh portofolio kredit ini dieliminasi untuk loan portfolio is eliminated for the
laporan keuangan konsolidasian. consolidated financial statements.
ii. Kredit yang diberikan dijamin dengan ii. Certain loans are secured by pledge of
agunan yang diikat dengan hak tanggungan registered mortgages, powers of attorney to
atau surat kuasa membebankan hak sell, or by other guarantees acceptable to
tanggungan atau surat kuasa untuk the Bank. The loans secured by demand
menjual, atau jaminan lain yang umumnya deposits, savings deposits, and time
diterima oleh Bank. Jumlah kredit yang deposits as at December 31, 2025 and
diberikan yang dijamin dengan giro, 2024, amounted to Rp1,496,823 and
tabungan, dan deposito berjangka pada Rp1,410,803, respectively.
tanggal 31 Desember 2025 dan 2024,
masing-masing sebesar Rp1.496.823 dan
Rp1.410.803.
iii. Kredit modal kerja merupakan fasilitas iii. Working capital loans consist of demand
kredit rekening koran, cerukan dan kredit loans, overdraft and regular loan facilities.
reguler.
iv. Kredit konsumsi terdiri dari kredit pemilikan iv. Consumer loans consist of housing loan, car
rumah, kredit pemilikan mobil, kartu kredit, loan, credit card receivables, and personal
dan kredit perorangan termasuk kredit yang loans including loans secured by cash
dijamin dengan agunan tunai. collateral.
v. Kredit program Pemerintah terdiri dari kredit v. Government program loans consist of
usaha rakyat, kredit investasi, kredit modal people’s business credit, investment loans,
kerja, kredit program kepada sektor working capital loans, cooperative loans,
koperasi, dan kredit pemilikan rumah. and housing loans.
vi. Pinjaman karyawan Bank terdiri dari kredit vi. Loans to the Bank’s employees consist of
yang dibebani bunga khusus dengan loans granted with special interest rates and
jangka waktu berkisar antara with terms between 1 (one) to 15 (fifteen)
1 (satu) sampai dengan 15 (lima belas) years, and are collected through monthly
tahun yang dilunasi melalui pemotongan salary deductions. The difference between
gaji setiap bulannya. Perbedaan antara the employee loan’s interest rates and
tingkat bunga pinjaman karyawan dan suku market interest rate is expensed and
bunga pasar dibebankan dan dicatat recorded as personnel expenses.
sebagai beban tenaga kerja.
- 104 -
Page 767
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
10. Tagihan Dan Liabilitas Akseptasi 10. Acceptances Receivable And Payable
a. Berdasarkan pihak dan mata uang a. By counterparties and currency
2025 2024
Pihak ketiga Third parties
Rupiah 397 4.804 Rupiah
Mata uang asing: Foreign currencies:
Yuan Cina - 75.041 Chinese Yuan
Dolar Amerika Serikat - 4.434 United States Dollar
Total 397 84.279 Total
Cadangan kerugian Allowance for
penurunan nilai (6) (1.200) impairment losses
Neto 391 83.079 Net
b. Berdasarkan sisa umur jatuh tempo b. By remaining period to maturity
2025 2024
Rupiah: Rupiah:
Kurang dari 1 bulan 397 1.626 Less than a month
Total 397 4.804 Total
Mata uang asing: Foreign currencies:
Kurang dari 1 bulan - 10.149 Less than a month
1 - 3 bulan - 68.016 1 - 3 months
3 - 6 bulan - 1.310 3 - 6 months
Total - 79.475 Total
Cadangan kerugian Allowance for
penurunan nilai (6) (1.200) impairment losses
Neto 391 83.079 Net
Jumlah saldo liabilitas akseptasi adalah sama Acceptances payable represent the same
seperti yang tercatat dalam saldo akun tagihan amount as acceptances receivable as at
akseptasi pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024.
2024.
c. Berdasarkan kolektibilitas c. By collectibility
Kolektibilitas tagihan dan liabilitas akseptasi Collectibility acceptance receivables and
sesuai Peraturan Otoritas Jasa Keuangan payable in accordance with Financial Services
diungkapkan pada Catatan 56g. Authority Regulation are disclosed in Note 56g.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024,
manajemen berpendapat bahwa cadangan management believes that the allowance for
kerugian penurunan nilai yang dibentuk telah impairment losses is adequate.
memadai.
- 105 -
Page 768
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
11. Tagihan dan Liabilitas Derivatif 11. Derivative Receivable and Payable
Rincian transaksi derivatif atas swap mata uang Details of foreign currency swaps as at
asing pada tanggal 31 Desember 2025 dan 2024, December 31, 2025 and 2024, are as follows:
adalah sebagai berikut:
31 Desember/December 31, 2025
Tagihan Liabilitas
Nilai kontrak/ derivatif/ derivatif/
Contract Nilai wajar/ Derivatives Derivatives
amount Fair value receivable payable
Pihak ketiga Third parties
Transaksi swap mata Foreign currency swap
uang asing: transaction:
Dolar Amerika Serikat: United States Dollar:
PT Bank Danamon PT Bank Danamon
Indonesia Tbk 1.033.909 1.479 1.479 - Indonesia Tbk
PT Bank Central Asia Tbk 416.913 (897) 250 (1.147) PT Bank Central Asia Tbk
PT Bank Mega Tbk 333.529 (686) - (686) PT Bank Mega Tbk
PT Bank Sinarmas Tbk 200.104 (729) 100 (829) PT Bank Sinarmas Tbk
PT Bank Victoria PT Bank Victoria
International Tbk 150.076 343 559 (216) International Tbk
Bank Woori Saudara Bank Woori Saudara
Indonesia 150.075 720 825 (105) Indonesia
PT Bank DBS Indonesia 116.726 (531) 69 (600) PT Bank DBS Indonesia
PT Citibank, N.A (Indonesia) 100.053 (217) 105 (322) PT Citibank, N.A (Indonesia)
Bank of America N.A - Bank of America N.A -
Jakarta Branch 100.052 (95) 226 (321) Jakarta Branch
The Bank of Tokyo The Bank of Tokyo
Mitsubishi Ltd 83.378 (262) - (262) Mitsubishi Ltd
PT Bank OCBC NISP Tbk 66.702 (258) - (258) PT Bank OCBC NISP Tbk
PT Bank Permata Tbk 33.352 (139) - (139) PT Bank Permata Tbk
PT Bank JTrust PT Bank JTrust
Indonesia Tbk 16.676 (54) - (54) Indonesia Tbk
Bank ANZ Indonesia 16.675 (108) - (108) Bank ANZ Indonesia
KB Kookmin Bank 15.007 (82) - (82) KB Kookmin Bank
Total (1.516) 3.613 (5.129) Total
Transaksi swap mata Foreign currency swap
uang asing: transaction:
Dolar Singapura: Singapore Dollar:
PT Bank Permata, Tbk 8.338 (37) - (37) PT Bank Permata, Tbk
Total (37) - (37) Total
Transaksi swap mata Foreign currency swap
uang asing: transaction:
Won Korea: Korean Wonr:
KB Kookmin Bank 5.003 59 59 - KB Kookmin Bank
Total 59 59 - Total
Total (1.494) 3.672 (5.166) Total
- 106 -
Page 769
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
11. Tagihan dan Liabilitas Derivatif (lanjutan) 11. Derivative Receivable and Payable (continued)
31 Desember/December 31, 2024
Tagihan Liabilitas
Nilai kontrak/ derivatif/ derivatif/
Contract Nilai wajar/ Derivatives Derivatives
amount Fair value receivable payable
Pihak ketiga Third parties
Transaksi swap mata Foreign currency swap
uang asing : transaction :
Dolar Amerika Serikat: United States Dollar:
PT Bank Danamon PT Bank Danamon
Indonesia Tbk 965.975 (272) 1.621 (1.893) Indonesia Tbk
PT Bank Central Asia Tbk 563.454 5.132 5.132 - PT Bank Central Asia Tbk
PT Bank Permata Tbk 338.077 3.849 3.916 (67) PT Bank Permata Tbk
PT Bank DBS Indonesia 241.556 1.066 1.385 (319) PT Bank DBS Indonesia
PT Bank Sinarmas Tbk 96.578 (418) - (418) PT Bank Sinarmas Tbk
PT Bank BNP Paribas 96.578 (443) - (443) PT Bank BNP Paribas
PT Bank Mega Tbk 48.289 (221) - (221) PT Bank Mega Tbk
Bank of America N.A - Bank of America N.A -
Jakarta Branch 32.193 (132) - (132) Jakarta Branch
PT Bank OCBC NISP Tbk 16.096 (74) - (74) PT Bank OCBC NISP Tbk
PT Bank CTBC Indonesia 16.096 (74) - (74) PT Bank CTBC Indonesia
Total 8.413 12.054 (3.641) Total
Kolektibilitas tagihan derivatif sesuai Peraturan Collectibility derivatives receivables in accordance
Otoritas Jasa Keuangan diungkapkan pada with Financial Services Authority Regulation are
Catatan 56h. disclosed in Note 56h.
Manajemen Bank berpendapat bahwa cadangan The Bank’s management believed that allowance
kerugian penurunan nilai pada tanggal for impairment losses as of December 31, 2025
31 Desember 2025 dan 2024 tidak diperlukan. and 2024 were not required.
12. Penyertaan Saham 12. Investments in Shares
Rincian penyertaan saham pada tanggal Investments in shares as at December 31, 2025 and
31 Desember 2025 dan 2024, adalah sebagai 2024, consist of the following:
berikut:
Persentase
kepemilikan/ Biaya
Jenis usaha/ Percentage of perolehan/ Nilai tercatat/
Nama perusahaan/Name of company Nature of business ownership Cost Carrying value
Simpanan keanggotaan/Membership deposits:
PT Aplikanusa Lintasarta Jasa Komunikasi/
Communication Services 0% 15 15
Total 15
Berdasarkan hasil evaluasi dan penelaahan Based on management’s evaluation and review,
manajemen Bank, penyertaan saham pada tanggal investments in shares as at December 31, 2025 and
31 Desember 2025 dan 2024, diklasifikasikan 2024, are classified as current.
lancar.
- 107 -
Page 770
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
13. Aset Tetap dan Aset Hak Guna 13. Fixed Assets and Right of Use Assets
31 Desember/December 31, 2025
Aset
yang tersedia
Saldo Awal/ untuk dijual / Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Assets Ending
Balance Additions Deductions Reclassifications Revaluations held for sale Balance
Biaya perolehan Cost
Pemilikan langsung: Direct owmership:
Tanah 2.614.050 1.890 6.163 - 74 - 2.609.851 Land
Bangunan 1.072.181 450 7.175 - - - 1.065.456 Building
Perabotan dan peralatan Furniture, fixture and
kantor 777.461 442.299 14.139 - - 3.303 1.202.318 office equipment
Prasarana bangunan 74.126 - - - 74.126 Leasehold improvement
Kendaraan bermotor 35.123 2.454 811 - - 17 36.749 Motor vehicles
Aset dalam konstruksi 22.492 28.711 19.644 - - 31.559 Asset under construction
Total 4.595.433 475.804 47.932 - 74 3.320 5.020.059 Total
Aset hak guna sewa 181.565 20.835 39.156 - 2.762 160.482 Right of use assets
Total 4.776.998 496.639 87.088 - 74 6.082 5.180.541 Total
Akumulasi penyusutan Accumulated depreciation:
Pemilikan langsung: Direct ownership:
Bangunan 583.998 49.620 4.166 - - - 629.452 Building
Perabotan dan peralatan Furniture, fixtures and
kantor 686.965 77.578 14.049 - - 3.071 747.423 office equipment
Prasarana bangunan 66.171 3.450 - - 69.621 Leasehold improvements
Kendaraan bermotor 15.105 4.847 720 - - 17 19.215 Motor vehicles
Total 1.352.239 135.495 18.935 - - 3.088 1.465.711 Total
Aset hak guna sewa 104.455 27.904 39.026 1.465 91.868 Right of use assets
Total 1.456.694 163.399 57.961 - - 4.553 1.557.579 Total
Nilai buku neto 3.320.304 3.622.962 Net book value
31 Desember/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Ending
Balance Additions Deductions Reclassifications Revaluations Balance
Biaya perolehan Cost
Pemilikan langsung: Direct ownership:
Tanah 2.405.244 - 8.692 4.426 213.072 2.614.050 Land
Bangunan 1.088.656 2.054 21.808 3.279 1.072.181 Building
Perabotan dan peralata n Furniture, fixtures and
kantor 731.862 47.138 2.765 1.226 - 777.461 office equipment
Prasarana bangunan 74.126 - - - 74.126 Leasehold improvements
Kendaraan bermotor 50.420 250 15.547 - - 35.123 Motor vehicles
Aset dalam konstruksi 47.068 2.219 17.864 (8.931) - 22.492 Asset under construction
Total 4.397.376 51.661 66.676 - 213.072 4.595.433 Total
Aset hak guna sewa 249.358 9.391 77.184 - - 181.565 Right of use of assets
Total 4.646.734 61.052 143.860 - 213.072 4.776.998 Total
Akumulasi penyusutan Accumulated depreciations
Pemilikan langsung: Direct ownership:
Bangunan 549.079 49.343 14.424 - - 583.998 Building
Perabotan dan peralata Furniture, fixtures and
kantor 640.180 49.182 2.397 - - 686.965 office equipment
Prasarana bangunan 60.535 5.636 - - - 66.171 Leasehold improvements
Kendaraan bermotor 23.651 5.170 13.716 - - 15.105 Motor vehicles
Total 1.273.445 109.331 30.537 - - 1.352.239 Total
Aset hak guna sewa 139.614 42.025 77.184 - - 104.455 Right of use of assets
Total 1.413.059 151.356 107.721 - - 1.456.694 Total
Nilai buku neto 3.233.675 3.320.304 Net book value
- 108 -
Page 771
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
13. Aset Tetap dan Aset Hak Guna (lanjutan) 13. Fixed Assets and Right of Use Assets
(continued)
Beban penyusutan untuk tahun yang berakhir pada Depreciation expense for the years ended
tanggal 31 Desember 2025 dan 2024 sebagai December 31, 2025 and 2024 as follows:
berikut:
2025 2024
Beban penyusutan dari operasi Depreciation expense from
yang berlanjut (Catatan 33) 163.367 150.518 continuing operations (Note 33)
Beban penyusutan dari operasi Depreciation expense from
yang dihentikan 32 838 discontinued operations
Total 163.399 151.356 Total
Kerugian bersih dari penjualan aset tetap adalah Loss on sale of fixed assets is as follows:
sebagai berikut:
2025 2024
Hasil penjualan 33.474 27.759 Proceeds from sale
Nilai buku (28.997) (36.139) Net book value
Laba (rugi) dari aset tetap Gain (loss) on sale of
- neto (Catatan 35) 4.477 (8.380) fixed asset – net (Note 35)
Rincian aset dalam konstruksi per 31 Desember Details of assets under construction as at December
2025 and 2024, adalah sebagai berikut: 31, 2025 and 2024, are as follow:
31 Desember/December 31, 2025
Persentase Estimasi
Penyelesaian/ Penyelesaian/
Jumlah/ Percentage of Estimated
Total Completion Completion
Tanah dan bangunan 31.559 30% - 75% 2027-2028 Land and buildings
31 Desember/December 31, 2024
Persentase Estimasi
Penyelesaian/ Penyelesaian/
Jumlah/ Percentage of Estimated
Total Completion Completion
Tanah dan bangunan 22.492 25% - 90% 2025 - 2026 Land and buildings
Pada tanggal 1 Maret 2016, Grup mengubah On March 1, 2016, the Group change their
kebijakan akuntansi terkait pengukuran setelah accounting policy related to subsequent
pengakuan awal untuk tanah dari model biaya ke measurement of land from the cost model to the
model revaluasi. Pada tahun 2024, Bank melakukan revaluation model. In 2024, the Bank performed
kembali revaluasi atas aset tanahnya. revaluation for its land of asset.
- 109 -
Page 772
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
13. Aset Tetap dan Aset Hak Guna (lanjutan) 13. Fixed Assets and Right of Use Assets
(continued)
Nilai wajar dari tanah yang dimiliki Bank pada The fair values of land owned by the Bank as at
31 Desember 2024 dinilai oleh Kantor Jasa Penilai December 31, 2024 are determined by Kantor Jasa
Publik (KJPP) Asmawi & Rekan yang Penilai Publik (KJPP) Asmawi & Rekan signed by
ditandatangani oleh Ir. Akhmad Asmawi, MBA, Ir. Akhmad Asmawi, MBA, M.Ec. Dev, MAPPI (Cert)
M.Ec. Dev, MAPPI (Cert) dengan tanggal penilaian with appraisal date of December 12, 2024.
12 Desember 2024.
Penilaian dilakukan berdasarkan Standar Penilaian Valuation is performed based on Indonesian
Indonesia dan telah sesuai dengan POJK Valuation Standards and in accordance with POJK
No. 28/POJK.04/2021 tentang Penilaian dan No. 28/POJK.04/2021 regarding Valuation and
Penyajian Laporan Penilaian Properti di Pasar Presentation of Property Appraisal Report in Capital
Modal untuk tujuan pelaporan keuangan. Nilai wajar Market for the purposes of financial reporting. The
tanah adalah berdasarkan pendekatan data pasar fair value of land is based on market data approach
dengan membandingkan harga-harga aset yang by comparing observable market prices of similar
serupa yang dapat diobservasi. assets.
Harga pasar yang paling mendekati disesuaikan Market prices in close proximity are adjusted for
dengan perbedaan atribut-atribut utama, seperti: differences in key attributes such as: land size,
ukuran tanah, lokasi dan biaya penggantian. location, and replacement costs. The fair value
Pengukuran nilai wajar juga mempertimbangkan measurements also consider highest and best use
penggunaan tertinggi dan terbaik (highest and best of the asset being valued. The fair value of lands is
use) dari aset yang dinilai. Nilai wajar dari tanah classified as level 2 based on hierarchy of fair value.
diklasifikasikan sebagai tingkat 2 berdasarkan
hierarki nilai wajar.
Tabel berikut menyajikan informasi mengenai The following table presents the information on the
revaluasi tanah pada tanggal revaluasi: revaluation of the land on the date of revaluation:
Pada tahun 2025, terdapat surplus atas revaluasi In 2025, there was a surplus on the revaluation of
aset tetap yang ditukar, di mana mutasi telah fixed assets exchanged, for which the movement
tercermin dalam Laporan Perubahan Ekuitas has been reflected in the Consolidated Statement of
Konsolidasian. Saldo surplus revaluasi per 1 Jan Changes in Equity. The revaluation surplus balance
2025 tercatat sebesar Rp1.816.320, dengan adanya as of January 1, 2025, was recorded at
penambahan surplus selama tahun 2025 sebesar Rp1,816,320, with an additional surplus during 2025
Rp74 yang berasal dari revaluasi aset tanah. amounting to Rp74 arising from the revaluation of
Setelah memperhitungkan mutasi lainnya, saldo land assets. After taking into account other
akhir surplus revaluasi per 31 Desember 2025 movements, the ending balance of the revaluation
menjadi Rp1.817.039 surplus as of December 31, 2025, amounted to
Rp1,817,039.
31 Desember/December 31, 2024
Nilai buku bersih Nilai wajar pada Surplus
sebelum revaluasi/ tanggal revaluasi/ revaluasi/
Net book value Fair value on the Revaluation
before revaluation date of revaluation surplus
Tanah 2.275.061 2.061.989 213.072 Land
- 110 -
Page 773
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
13. Aset Tetap dan Aset Hak Guna (lanjutan) 13. Fixed Assets and Right of Use Assets
(continued)
Pada tahun 2024 terdapat bangunan dan tanah In 2024, a building and land were sold with an
yang di jual dengan nilai perolehan sebesar acquisition value of Rp1,036 and a write-off
Rp1.036 dan nilai revaluasi yang dihapuskan revaluation value of Rp645. The revaluation surplus
sebesar Rp645. Mutasi surplus revaluasi telah movement has been reflected in the Consolidated
tercermin dalam Laporan Perubahan Ekuitas Statement of Changes in Equity. The revaluation
Konsolidasian. Saldo surplus revaluasi per 1 Januari surplus balance as of January 1, 2024, was
2024 sebesar Rp1.603.893 dengan penurunan Rp1,603,893, with a decrease of Rp645 and an
surplus selama 2024 sebesar Rp645 dan increase of Rp213,072 during 2024, resulting in a
penambahan surplus selama 2024 sebesar final balance of Rp1,816,965 as of December 31,
Rp213.072 sehingga saldo akhir per 31 Desember 2024.
2024 menjadi sebesar Rp1.816.965.
Cadangan revaluasi tidak boleh didistribusikan The revaluation reserves are not available for
kepada pemegang saham Bank. distribution to the Bank's shareholders.
Aset tetap, kecuali tanah, diasuransikan terhadap Fixed assets, except land, are insured against
risiko kebakaran dan risiko Iainnya berdasarkan losses by fire and other risks under blanket policies
suatu paket polis tertentu dengan beberapa with several insurance companies including
perusahaan asuransi diantaranya adalah PT BRI Insurance, PT Asuransi Central Asia,
PT BRI Insurance, PT Asuransi Central Asia, PT Asuransi Tafalkul Umum, PT Asuransi Jasindo
PT Asuransi Tafalkul Umum, PT Asuransi Jasindo Syariah, PT Zurich Asuransi Syariah, PT Asuransi
Syariah, PT Zurich Asuransi Syariah, PT Asuransi Bangun Askrida and PT KB Insurance which are
Bangun Askrida dan PT KB Insurance yang third parties of the Bank. The total insurance
merupakan pihak ketiga dari Bank. Nilai coverage as at December 31, 2025 and 2024, are
pertanggungan seluruhnya pada tanggal amounted to Rp2,510,197 and Rp3,332,716,
31 Desember 2025 dan 2024 masing-masing respectively. Management believes that the
sebesar Rp2.510.197 dan Rp3.332.716. Manajemen insurance coverage is adequate to cover losses
berpendapat bahwa nilai pertanggungan tersebut arising from such risks.
cukup untuk menutup kemungkinan kerugian yang
timbul dari risiko-risiko tersebut.
Harga perolehan aset tetap telah terdepresiasi The cost of fixed assets that have been fully
penuh namun masih digunakan oleh Grup sebesar depreciated but still in use by the Group amounting
Rp636.113 dan Rp288.980, masing-masing pada to Rp636,113 and Rp288,980, as at December 31,
tanggal 31 Desember 2025 dan 2024, antara lain 2025 and 2024, respectively, included among
berupa bangunan, perlengkapan kantor dan others, building, office equipment and motor
kendaraan bermotor. vehicles.
Pada tanggal 31 Desember 2025 dan 2024 tidak As at December 31, 2025 and 2024, there were no
terdapat komitmen kontraktual dalam perolehan contractual commitments for the acquisition of fixed
aset tetap. assets.
Pada tanggal 31 Desember 2025 dan 2024 tidak As at December 31, 2025 and 2024, there were no
terdapat aset tetap yang berasal dari hibah. fixed assets derived from grants.
Pada tanggal 31 Desember 2025 dan 2024, tidak As at December 31, 2025 and 2024, there were no
terdapat aset tetap yang tidak dipakai sementara, fixed assets that were temporarily idle, withdrawn
dihentikan dari penggunaan aktif dan tidak from active use, and not classified as held for sale.
diklasifikasikan sebagai tersedia untuk dijual.
Berdasarkan hasil evaluasi manajemen Grup, tidak Based on the evaluation of the Group’s
terdapat peristiwa atau perubahan keadaan yang management, there are no events or changes in
mengindikasikan adanya penurunan nilai aset tetap circumstances which may indicate impairment in the
pada tanggal 31 Desember 2025 dan 2024. value of fixed assets as at December 31, 2025 and
2024.
- 111 -
Page 774
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
13. Aset Tetap dan Aset Hak Guna (lanjutan) 13. Fixed Assets and Right of Use Assets
(continued)
Aset hak guna per 31 Desember 2025 dan 2024, Right of use of assets as at December 31, 2025 and
adalah sebagai berikut: 2024, are follows:
31 Desember/December 31, 2025
Aset
yang dimiliki
Saldo Awal/ untuk dijual / Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Assets Ending
Balance Additions Deductions Reclassifications Revaluations held for sale Balance
Biaya perolehan Cost
Pemilikan langsung: Direct owmership:
Gedung 152.592 19.727 24.024 - - - 148.295 Building
Kendaraan 22.753 1.028 10.289 - - 2.762 10.730 Vehicle
Perlengkapan kantor 4.420 - 4.420 - - - - Office equipment
Rumah 1.800 80 423 - - - 1.457 House
Total 181.565 20.835 39.156 - - 2.762 160.482 Total
Akumulasi penyusutan Accumulated depreciation:
Pemilikan langsung: Direct ownership:
Gedung 81.446 23.306 23.981 - - - 80.771 Building
Kendaraan 17.894 4.102 10.272 - - 1.465 10.259 Vehicle
Perlengkapan kantor 4.421 - 4.421 - - - - Office equipment
Rumah 694 496 352 - - - 838 House
Total 104.455 27.904 39.026 - - 1.465 91.868 Total
Nilai buku neto 77.110 68.614 Net book value
31 Desember/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance Additions Deductions Reclassifications Balance
Biaya perolehan Cost
Kepemilikan langsung: Direct ownership:
Gedung 192.039 6.280 45.727 - 152.592 Building
Kendaraan 41.611 1.380 20.238 - 22.753 Vehicle
Perlengkapan kantor 12.622 - 8.202 - 4.420 Office equipment
Rumah 3.086 1.731 3.017 - 1.800 House
Total 249.358 9.391 77.184 - 181.565 Total
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Direct ownership:
Gedung 95.290 31.883 45.727 - 81.446 Building
Kendaraan 31.367 6.765 20.238 - 17.894 Vehicle
Perlengkapan kantor 11.490 1.133 8.202 - 4.421 Office equipment
Rumah 1.467 2.244 3.017 - 694 House
Total 139.614 42.025 77.184 - 104.455 Total
Nilai buku neto 109.744 77.110 Net book value
Bank menyewa beberapa aset termasuk rumah Bank had rent a number of assets which include
dinas, gedung kantor, ruang ATM, kendaraan dan official houses, offices, ATM space, vehicle and
lain-lain. Rata-rata masa sewa adalah 5 (lima) others. The average of lease term is 5 (five) years.
tahun.
14. Aset Takberwujud 14. Intangible Assets
Aset takberwujud terdiri dari piranti lunak dan Intangible assets consist of computer softwares and
goodwill. goodwill.
2025 2024
Peranti lunak 960.305 340.408 Software
Goodwill 295.711 295.711 Goodwill
Sub-total 1.256.016 636.119 Sub-total
Dikurangi: Less:
Akumulasi amortisasi dan Accumulated amortization
penurunan nilai (419.882) (365.312) and impairment losses
Neto 836.134 270.807 Net
- 112 -
Page 775
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
14. Aset Takberwujud (lanjutan) 14. Intangible Assets (continued)
a. Peranti lunak a. Softwares
31 Desember/December 31, 2025
Aset
yang dimiliki
Saldo Awal/ untuk dijual / Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Assets- Ending
Balance Additions Deductions held for sale Balance
Biaya perolehan 340.408 622.305 - (2.408) 960.305 Cost
Accumulated
Akumulasi amortisasi amortization
(Catatan 33) (259.083) (56.785) - 2.215 (313.653) (Note 33)
Nilai buku neto 81.325 646.652 Net book value
31 Desember/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions Deductions Balance
Biaya perolehan 340.104 304 - 340.408 Cost
Accumulated
Akumulasi amortisasi amortization
(Catatan 33) (244.001) (15.082) - (259.083) (Note 33)
Nilai buku neto 96.103 81.325 Net book value
Beban amortisasi untuk tahun yang berakhir pada Amortization expense for the years ended
tanggal 31 Desember 2025 dan 2024 sebagai December 31, 2025 and 2024 as follows:
berikut:
2025 2024
Beban amortisasi dari operasi Amortization expense from
yang berlanjut (Catatan 33) 56.785 14.588 continuing operations (Note 33)
Beban amortisasi dari operasi Amortization expense from
yang dihentikan (2.215) 494 discontinued operations
Total 54.570 15.082 Total
b. Goodwill b. Goodwill
Goodwill timbul dari akuisisi entitas anak Goodwill arise from the acquisition of
(Catatan 1c). Perubahan atas saldo goodwill subsidiaries (Note 1c). Movements in goodwill
pada tanggal 31 Desember 2025 dan 2024, balance as at December 31, 2025 and 2024,
adalah sebagai berikut: are as follows:
31 Desember/December 31, 2025
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions Deductions Balance
Biaya perolehan 295.711 - - 295.711 Cost
Akumulasi Accumulated
amortisasi *) (39.748) - - (39.748 ) amortization *)
Akumulasi penurunan Accumulated
nilai (66.481) - - (66.481 ) impairment
Nilai buku neto 189.482 189.482 Net book value
- 113 -
Page 776
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
14. Aset Takberwujud (lanjutan) 14. Intangible Assets (continued)
b. Goodwill (lanjutan) b. Goodwill (continued)
31 Desember/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions Deductions Balance
Biaya perolehan 295.711 - - 295.711 Cost
Akumulasi Accumulated
amortisasi *) (39.748) - - (39.748 ) amortization *)
Akumulasi penurunan Accumulated
nilai (66.481) - - (66.481 ) impairment
Nilai buku neto 189.482 189.482 Net book value
Penurunan nilai sebesar Rp66.481 telah diakui Impairment losses amounting to Rp66,481 has
karena jumlah tercatat lebih besar dari jumlah been recognized as the carrying amount
terpulihkannya. Jumlah terpulihkan atas exceeds its recoverable amount. Recoverable
PT Bank KB Bukopin Syariah (KBBS) telah amount of PT Bank KB Bukopin Syariah
dihitung berdasarkan nilai pakai (value in use) (KBBS) has been calculated based on value in
yang ditentukan dengan mendiskontokan arus use that is determined by discounting the future
kas masa depan berdasarkan anggaran cash flows resulting from financial budget
keuangan yang disetujui oleh manajemen untuk approved by management covering a 5 (five)
periode 5 (lima) tahun. year period.
Bank telah melakukan uji penurunan nilai atas The Bank has performed impairment testing on
goodwill yang terbentuk dari akuisisi goodwill resulting from acquisition of KBBS with
KBBS dengan asumsi utama yang digunakan the following key assumptions used by the
adalah sebagai berikut: Bank:
2025 2024
Tingkat diskonto 10,52% 6,88% Discount rate
Proyeksi tingkat pertumbuhan 9,21% 4,50% Projected growth rate
Produk Domestik Bruto 5,10% 5,17% Gross Domestic Product
Tingkat inflasi 2.92% 2,28% Inflation rate
Tingkat pertumbuhan terminal value 2,92% 1,60% Terminal value growth
15. Aset Lain-lain 15. Other Assets
2025 2024
Rupiah: Rupiah:
Agunan yang diambil alih - neto 1.582.263 1.799.895 Foreclosed assets - net
Biaya dibayar dimuka 526.818 486.954 Prepaid Expenses
Bunga masih akan diterima 634.466 364.123 Accrued interest
Aset yang dimiliki untuk dijual 400.000 - Asset held for sale
Uang muka 356.712 1.059.363 Advance payments
Tagihan terkait dengan Receivables relating to
transaksi kartu kredit dan ATM credit card and ATM
neto 115.645 76.117 transactions - net
Setoran jaminan 103.487 99.835 Guarantee deposit
Pembiayaan transaksi perdagangan 12.597 12.597 Trade financing
Pendapatan masih akan diterima 10.564 8.069 Accrued revenue
Piranti lunak dalam pengembangan 969 33.405 Softwares in development
Lain-lain - neto 2.908.051 1.598.756 Others - net
Sub-total 6.651.572 5.539.114 Sub-total
Dolar Amerika Serikat: United States Dollar:
Bunga masih akan diterima 49.619 52.432 Accrued interest
Uang muka 29.949 - Advance payments
Biaya dibayar di muka 115 111 Prepaid expenses
Sub-total 79.683 52.543 Sub-total
Total 6.731.255 5.591.657 Total
- 114 -
Page 777
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
15. Aset Lain-lain (lanjutan) 15. Other Assets (continued)
Pembiayaan transaksi perdagangan terdiri dari Trade financing consists of trade UPAS, flexy gas,
tagihan perdagangan UPAS, tagihan flexy gas, flexy flexy bill, flexy health, and trade invoice financing.
bill dan flexy health, serta tagihan invoice financing. With these facilities, debtors can receive short term
Dengan fasilitas ini debitur dapat memperoleh financing from the Group by using its invoices to
pembiayaan jangka pendek dari Grup dengan customer as collateral to Bank, and debtors have
menjaminkan tagihan pelanggan kepada Bank, dan the options to repay the financing by themselves or
debitur dapat memilih untuk melunasi pinjaman the Group can collect the amount required from the
tersebut sendiri atau Grup yang akan menagih customers. The Group has only started these
kepada pelanggan. Fasilitas pembiayaan ini mulai financing facilities in 2019.
dilaksanakan Grup pada tahun 2019.
Biaya dibayar di muka sebagian besar terdiri atas Prepaid expenses consist mainly of prepaid building
biaya-biaya sewa gedung, rumah, kendaraan, rent, housing rent, car rent, office equipment rent
peralatan kantor dan asuransi. and insurance.
Agunan yang diambil alih merupakan agunan yang Foreclosed assets consist of collaterals which were
diambil alih oleh Grup sehubungan dengan acquired by the Group in the settlement of loans in
penyelesaian kredit yang terdiri atas tanah, form of lands, buildings, vehicles, and others.
bangunan, kendaraan, dan lain-lain.
Nilai wajar agunan yang diambil alih masing-masing Fair value of foreclosed assets amounting to
sebesar Rp1.582.263 dan Rp1.799.895, per tanggal Rp1,582,263 and Rp1,799,895, as at December 31,
31 Desember 2025 dan 2024. 2025 and 2024, respectively.
Kolektibilitas agunan yang diambil alih sesuai Collectibility of foreclosed collaterals in accordance
dengan Peraturan Otoritas Jasa Keuangan with Financial Services Authority Regulations are
diungkapkan pada Catatan 56i. disclosed in Note 56i.
Perubahan cadangan kerugian untuk agunan yang The movements in allowance for losses on
diambil alih adalah sebagai berikut: foreclosed assets were as follows:
2025 2024
Saldo awal 901.535 231.669 Begining balance
Beban selama tahun berjalan (68.083) 669.866 Provision during the year
Saldo akhir 833.452 901.535 Ending balance
Uang muka terdiri dari uang muka yang dikeluarkan Advance payments consist of payments which relate
sehubungan dengan pembukaan cabang-cabang to the opening of new branch offices, branch
baru, relokasi cabang, renovasi gedung kantor, dan relocation, office building renovation, and other
uang muka biaya lain-lain. advance payments.
Pendapatan masih akan diterima merupakan Accrued revenue represents fees from third parties
pendapatan yang berasal dari penerimaan imbalan for electricity, water, telephone, tax, and other
dari pihak ketiga atas pembayaran listrik, air, payments made through the Group.
telepon, pajak, dan lain-lain melalui Grup.
Setoran jaminan terdiri dari setoran yang diberikan Guarantee deposits consist of Group’s payment to
Grup kepada pihak ketiga sebagai jaminan atas third parties as collateral on services or license that
pemakaian jasa atau perizinan yang diberikan oleh is delivered by third parties.
pihak ketiga.
- 115 -
Page 778
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
16. Liabilitas Segera 16. Liabilities Immediately Payable
2025 2024
Pihak ketiga Third parties
Rupiah: Rupiah:
Titipan pembayaran dari
nasabah 211.560 206.931 Payments from customers
Kiriman uang yang belum
direalisasi 54.439 38.444 Unsettled money transfer
Titipan pajak sebagai bank Tax collection received as
persepsi 25.579 58.957 collecting bank
Deposit pembukaan rekening 12 31 Deposit for opening accounts
Lain-lain 358.309 66.635 Others
Sub-total 649.899 370.998 Sub-total
Mata uang asing: Foreign currencies:
Kiriman uang yang
belum direalisasi 20.157 30.059 Unsettled money transfer
Lain-lain 191 206 Others
Sub-total 20.348 30.265 Sub-total
Total 670.247 401.263 Total
Titipan pembayaran dari nasabah terdiri dari Payments from customers consist of payments to
pembayaran kepada beberapa rekanan payment several payment points partners.
point.
Lain-lain terdiri dari deposito berjangka yang telah Others consist of matured time deposits, matured
jatuh tempo, setoran jaminan jatuh tempo dan lain- guarantee deposits and others.
lain.
17. Giro 17. Demand Deposits
a. Berdasarkan pihak a. By counterparties
2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah 71 2.552 Rupiah
Mata uang asing 710 651 Foreign currencies
Sub-total 781 3.203 Sub-total
Pihak ketiga Third parties
Rupiah 6.971.846 5.460.158 Rupiah
Mata uang asing 1.817.785 825.887 Foreign currencies
Sub-total 8.789.631 6.286.045 Sub-total
Total 8.790.412 6.289.248 Total
Pada tanggal 31 Desember 2025 dan 2024 giro As at December 31, 2025 and 2024, demand
yang berdasarkan pada prinsip perbankan deposits under sharia banking principles
syariah masing-masing sebesar Rp1.014.736 amounted to Rp1,014,736 and Rp780,039,
dan Rp780.039. respectively.
- 116 -
Page 779
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
17. Giro (lanjutan) 17. Demand Deposits (continued)
a. Berdasarkan pihak (lanjutan) a. By counterparties (continued)
Giro yang dijadikan sebagai jaminan atau Demand deposits amounting to Rp1,567,293
diblokir oleh Bank pada tanggal 31 Desember and Rp4,231,494, are pledged as collateral or
2025 dan 2024, masing-masing sebesar blocked by the Bank as at December 31, 2025
Rp1.567.293 dan Rp4.231.494. and 2024, respectively.
Giro yang berdasarkan pada prinsip perbankan Demand deposits under sharia banking
syariah yang dijadikan sebagai jaminan atas principles which used as collateral for sharia
pembiayaan/piutang syariah kepada beberapa financing/receivables granted to debtors as at
debitur pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024, amounting to
2024, masing-masing sebesar Rp442.290 dan Rp442,290 and Rp114,521, respectively.
Rp114.521.
b. Berdasarkan mata uang b. By currency
2025 2024
Rupiah 6.971.917 5.462.710 Rupiah
Mata uang asing: Foreign currencies:
Dolar Amerika Serikat 1.782.547 795.206 United States Dollar
Yen Jepang 31.468 30.434 Japanese Yen
Dolar Australia 454 405 Australian Dollar
Euro Eropa 234 246 European Euro
Dolar Singapura 3.753 216 Singapore Dollar
Poundsterling Inggris 39 31 Great Britain Poundsterling
1.818.495 826.538
Total 8.790.412 6.289.248 Total
c. Tingkat bunga rata-rata per tahun c. Average annual interest rates
Giro dalam mata uang asing terdiri dari Dolar Demand deposits in foreign currencies consist
Amerika Serikat, Yen Jepang, Dolar Australia, of United States Dollar, Japanese Yen,
Euro Eropa, Dolar Singapura dan Poundsterling Australian Dollar, European Euro, Singapore
Inggris. Dollar and Great Britain Poundsterling.
Suku bunga rata-rata tertimbang setahun untuk The weighted average of interest rate per
Giro adalah sebagai berikut: annum for Demand deposits are as follows:
2025 2024
% %
Rupiah 0,10 0,12 Rupiah
Mata uang asing: Foreign currencies:
Dolar Singapura 0,85 1,00 Singapore Dollar
Poundsterling Inggris 0,22 0,25 Great Britain Poundsterling
Dolar Amerika Serikat 0,11 0,10 United States Dollar
Euro Eropa 0,09 0,10 European Euro
Dolar Australia 0,01 0,01 Australian Dollar
Yen Jepang 0,01 0,01 Japanese Yen
- 117 -
Page 780
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
18. Tabungan 18. Savings Deposits
a. Berdasarkan pihak a. By counterparties
2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah: Rupiah:
SiAga 28.126 44.958 SiAga
Kerjasama 8.456 - Kerjasama
Mudharabah 377 - Mudharabah
Wadiah 1.181 - Wadiah
Lain-lain 1.781 - Others
Mata uang asing: Foreign currencies:
SiAga 97 302 SiAga
40.018 45.260
Pihak ketiga Third parties
Rupiah: Rupiah:
SiAga 6.872.558 5.883.512 SiAga
Mudharabah 325.964 356.915 Mudharabah
Wadiah 241.065 248.387 Wadiah
Kerjasama 162.949 196.050 Kerjasama
Lain-lain 28.865 103.788 Others
Mata uang asing: Foreign currencies:
SiAga 247.575 81.590 SiAga
7.878.976 6.870.242
Total 7.918.994 6.915.502 Total
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, savings
tabungan yang berdasarkan pada prinsip deposits under sharia banking principles
perbankan syariah adalah sebesar Rp568.587 amounted to Rp568,587 and Rp607,224,
dan Rp607.224. respectively.
Adapun pos tabungan lain-lain terdiri atas Savings-Others consist of some products such
produk Tabungan Simple, Tabungan Wokee, as Tabungan Simple, Tabungan Wokee,
Tabungan Haji dan Tabunganku. Tabungan Haji and Tabunganku.
Tabungan yang dijadikan sebagai jaminan atau Savings deposits which used as collateral or
diblokir oleh Bank pada tanggal 31 Desember blocked by the Bank as at December 31, 2025
2025 dan 2024, masing-masing sebesar and 2024, amounted to Rp2,043,788 and
Rp2.043.788 dan Rp2.727.260. Rp2,727,260, respectively.
Tabungan yang berdasarkan pada prinsip Savings deposits under sharia banking
perbankan syariah yang dijadikan sebagai principles which used as collateral to sharia
jaminan atas pembiayaan/piutang syariah financing/receivables granted to debtors as at
kepada beberapa debitur pada tanggal December 31, 2025 and 2024, amounted to
31 Desember 2025 dan 2024, masing-masing Rp168,184 and Rp10,638, respectively.
sebesar Rp168.184 dan Rp10.638.
- 118 -
Page 781
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
18. Tabungan (lanjutan) 18. Savings Deposits (continued)
b. Berdasarkan mata uang b. By currency
2025 2024
Rupiah 7.671.322 6.833.610 Rupiah
Mata uang asing: Foreign currencies:
Dolar Amerika Serikat 132.702 80.993 United States Dollar
Euro Eropa 114.173 237 European Euro
Dolar Australia 329 322 Australian Dollar
Yen Jepang 255 99 Japanese Yen
Dolar Singapura 208 234 Singapore Dollar
Poundsterling Inggris 5 7 Great Britain Poundsterling
Sub-total 247.672 81.892 Sub-total
Total 7.918.994 6.915.502 Total
c. Tingkat bunga rata-rata per tahun c. Average annual interest rates
Tabungan dalam mata uang asing terdiri dari Saving deposits in foreign currencies consist of
Dolar Amerika Serikat, Dolar Australia, United States Dollar, Australian Dollar, Great
Poundsterling Inggris, Euro Eropa, Dolar Britain Poundsterling, European Euro,
Singapura dan Yen Jepang. Singapore Dollar and Japanese Yen.
Suku bunga rata-rata tertimbang setahun untuk The weighted average of interest rate per
tabungan adalah sebagai berikut: annum for saving deposits are as follows:
d. Tingkat bunga rata-rata per tahun d. Average annual interest rates
2025 2024
% %
Rupiah 0,28 0,28 Rupiah
Mata uang asing: Foreign currencies:
Dolar Singapura 1,00 1,00 Singapore Dollar
Poundsterling Inggris 0,25 0,25 Great Britain Poundsterling
Euro Eropa 0,25 0,10 European Euro
Dolar Amerika Serikat 0,06 0,06 United States Dollar
Dolar Australia 0,01 0,01 Australian Dollar
Yen Jepang 0,01 0,01 Japanese Yen
19. Deposito Berjangka 19. Time Deposits
a. Berdasarkan pihak a. By counterparties
2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah 102.476 42.412 Rupiah
Mata uang asing 417 - Foreign currencies
102.893 42.412
Pihak ketiga Third parties
Rupiah 33.812.164 30.441.972 Rupiah
Mata uang asing 4.014.639 2.904.024 Foreign currencies
37.826.803 33.345.996
Total 37.929.696 33.388.408 Total
- 119 -
Page 782
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
19. Deposito Berjangka (lanjutan) 19. Time Deposits (continued)
a. Berdasarkan pihak (lanjutan) a. By counterparties (continued)
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, time
deposito berjangka yang berdasarkan pada deposits under sharia banking principles
prinsip perbankan syariah masing-masing amounted to Rp5,871,933 and Rp5,124,920,
sebesar Rp5.871.933 dan Rp5.124.920. respectively.
Deposito berjangka yang dijadikan sebagai Time deposits which used as collateral or
jaminan atau diblokir oleh Bank pada tanggal blocked by the Bank as at December 31, 2025
31 Desember 2025 dan 2024, masing-masing and 2024, amounted to Rp1,041,257 and
sebesar Rp1.041.257 dan Rp746.766. Rp746,766, respectively.
Deposito berjangka yang berdasarkan pada Time deposits under sharia banking principles
prinsip perbankan syariah yang dijadikan which used as collateral to sharia financing/
sebagai jaminan atas pembiayaan/piutang receivables granted to debtors as at December
syariah kepada beberapa debitur pada tanggal 31, 2025 and 2024, amounted to Rp243,901
31 Desember 2025 dan 2024, masing-masing
and Rp213,364, respectively.
sebesar Rp243.901 dan Rp213.364.
b. Berdasarkan mata uang b. By currency
2025 2024
Rupiah 33.914.640 30.484.384 Rupiah
Mata uang asing: Foreign currencies:
Dolar Amerika Serikat 4.011.102 2.900.193 United States Dollar
Euro Eropa 2.729 2.337 European Euro
Dolar Singapura 782 693 Singapore Dollar
Dolar Australia 443 801 Australian Dollar
Sub-total 4.015.056 2.904.024 Sub-total
Total 37.929.696 33.388.408 Total
c. Tingkat bunga rata-rata per tahun c. Average annual interest rate by contract
berdasarkan periode penempatan period
Tingkat bunga rata-rata per tahun (%)/
Average interest rates per annum (%) Nilai nominal/Nominal value
2025 2024 2025 2024
% %
Rupiah: Rupiah:
1 bulan 3,28 3,43 9.869.194 8.459.305 1 month
3 bulan 4,19 4,22 15.990.524 11.236.850 3 months
6 bulan 4,58 4,59 6.336.035 6.509.348 6 months
12 bulan 4,66 4,61 1.718.887 4.278.881 12 months
33.914.640 30.484.384
Mata uang asing: Foreign currencies:
1 bulan 1,86 2,69 1.665.836 1.167.366 1 month
3 bulan 2,55 2,92 897.993 604.989 3 months
6 bulan 2,85 3,03 897.235 146.668 6 months
12 bulan 3,13 3,18 553.992 985.001 12 months
4.015.056 2.904.024
Total 37.929.696 33.388.408 Total
- 120 -
Page 783
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
19. Deposito Berjangka (lanjutan) 19. Time Deposits (continued)
d. Berdasarkan sisa umur sampai dengan d. By remaining period to maturity
jatuh tempo
2025 2024
Rupiah: Rupiah:
Kurang dari 1 bulan 30.520.591 12.905.002 Less than a month
1 - 3 bulan 2.272.404 10.965.599 1 - 3 months
3 - 6 bulan 862.233 4.826.746 3 - 6 months
6 - 12 bulan 259.412 1.787.037 6 - 12 months
33.914.640 30.484.384
Mata uang asing: Foreign currencies:
Kurang dari 1 bulan 4.014.837 1.730.983 Less than a month
1 - 3 bulan 17 418.402 1 - 3 months
3 - 6 bulan - 37.665 3 - 6 months
6 - 12 bulan 202 716.974 6 - 12 months
4.015.056 2.904.024
Total 37.929.696 33.388.408 Total
20. Simpanan Dari Bank Lain 20. Deposits From Other Banks
a. Berdasarkan mata uang dan jenis a. By currency and type
2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah: Rupiah:
Giro 17.731 38.879 Demand deposits
Dolar Amerika Serikat: United States Dollar:
Interbank call money 1.667.500 2.671.770 Interbank call money
Sub-total 1.685.231 2.710.649 Sub-total
Pihak ketiga Third parties
Rupiah: Rupiah:
Interbank call money 250.000 90.000 Interbank call money
Giro 151.665 32.724 Demand deposits
Deposito berjangka 362.847 25.600 Time deposits
Tabungan 28.830 22.213 Savings deposits
Dolar Amerika Serikat: United States Dollar:
Giro 4 - Demand deposits
Sub-total 793.346 170.537 Sub-total
Total 2.478.577 2.881.186 Total
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, deposits
terdapat simpanan dari bank lain yang from other banks under sharia banking
berdasarkan pada prinsip perbankan syariah principles amounted to Rp121,057 and
masing-masing sebesar Rp121.057 dan Rp72,449, respectively.
Rp72.449.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, there were
terdapat simpanan dari bank lain yang dijadikan deposits from other banks used as collateral or
sebagai jaminan atau diblokir oleh Bank blocked by the Bank amounting to Rp85,265
masing-masing sebesar Rp85.265 dan nihil. and nil, respectively.
- 121 -
Page 784
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
20. Simpanan Dari Bank Lain (lanjutan) 20. Deposits From Other Banks (continued)
b. Tingkat bunga rata-rata per tahun b. Average annual interest rates
2025 2024
% %
Rupiah: Rupiah:
Deposito berjangka 5,13 3,75 Time deposits
Interbank call money 4,73 6,59 Interbank call money
Tabungan 1,25 1,20 Savings deposits
Giro 0,62 0,90 Demand deposits
Mata uang asing: Foreign currencies:
Interbank call money 3,47 4,91 Interbank call money
Deposito berjangka 0,43 0,00 Time deposits
Giro 0,00 0,00 Demand deposits
c. Berdasarkan sisa umur sampai dengan saat c. Based on their remaining period to maturity
jatuh tempo
2025 2024
Rupiah: Rupiah:
Kurang dari 1 bulan 484.073 199.416 Less than a month
1 bulan - 3 bulan 22.000 - 1 month - 3 months
3 bulan - 12 bulan 305.000 10.000 3 months - 12 months
811.073 209.416
Dolar Amerika Serikat: United States Dollar:
Kurang dari 1 bulan 1.667.504 2.671.770 Less than a month
1.667.504 2.671.770
Total 2.478.577 2.881.186 Total
21. Pajak Penghasilan 21. Income Tax
a. Utang pajak a. Taxes payable
2025 2024
Pajak penghasilan: Income tax:
Pasal 23 dan 4(2) 31.027 46.685 Articles 23 and 4(2)
Pasal 26 9.496 10.781 Article 26
Pasal 21 1.783 2.150 Article 21
Pajak pertambahan nilai 3.525 1.278 Value added tax
Lain-lain 269 9 Other
Total 46.100 60.903 Total
- 122 -
Page 785
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
b. Beban pajak penghasilan b. Income tax expense
2025 2024
Beban pajak kini - Bank - - Current tax expense - Bank
Beban pajak kini - Current tax expense -
entitas anak - (3.159) subsidiaries
Total beban pajak kini - (3.159) Total current tax expense
Manfaat pajak Deferred tax benefit
tangguhan - bank (13.042) (1.417.050) - bank
Manfaat pajak tangguhan Deferred tax benefit
- entitas anak (4.108) (4.191) - subsidiaries
Total manfaat pajak tangguhan (17.150) (1.421.241) Total deferred tax benefit
Total Manfaat (beban) Pajak Total Current Year
Tahun Berjalan (17.150) (1.424.400) Tax Benefit (expense)
Rekonsiliasi antara beban pajak penghasilan The reconciliation between income tax expense
dengan hasil perkalian rugi akuntansi sebelum and the loss before income tax multiplied by the
pajak penghasilan menggunakan tarif yang enacted tax rate is as follows:
berlaku adalah sebagai berikut:
2025 2024
Laba (rugi) sebelum beban pajak Profit (loss) before income tax
penghasilan dalam laporan expense in the consolidated
laba rugi dan penghasilan statement of profit or loss
komprehensif lain and other comprehensive
konsolidasian 142.559 (4.916.818) income
Laba (rugi) dari operasi dihentikan (58.821) 12.598 Profit (loss) from discontinued operation
Bagian laba (rugi) bersih Net income (loss) of
entitas anak (58.055) (1.057.532) subsidaries
Laba (rugi) sebelum pajak Profit (loss) before
penghasilan - bank 25.683 (5.961.752) income tax - bank
Manfaat pajak sesuai Tax benefit based on
tarif pajak yang berlaku (5.650) (1.311.586) applicable tax rate
Biaya-biaya yang tidak
dapat dikurangkan 162.070 236.917 Non-deductible expenses
Pendapatan dari investasi Income from mutual fund
reksadana yang tidak investment
dikenakan pajak 857 (1.136) exempted from tax
Penyesuaian atas manfaat Adjustment in deferred
pajak tangguhan - 14.644 tax benefit
Perubahan pajak tangguhan Change in unrecognized
yang tidak diakui (144.235) 2.478.211 deffered tax
13.042 1.417.050
Beban (manfaat) Tax expense (benefits)
pajak entitas anak of subsidiaries
Kini - 3.159 Current
Tangguhan 4.108 4.191 Deferred
4.108 7.350
Beban (manfaat) pajak Expenses (income) tax
Penghasilan - neto 17.150 1.424.400 benefit - net
- 123 -
Page 786
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Rekonsiliasi antara laba (rugi) sebelum beban The reconciliation between profit (loss) before
pajak penghasilan, seperti yang disajikan dalam income tax expense, as shown in the
laporan laba rugi dan penghasilan consolidated statement of profit or loss and
komprehensif lain konsolidasian dengan other comprehensive income and estimated
taksiran rugi fiskal pada tanggal 31 Desember fiscal loss as at December 31, 2025 and 2024,
2025 dan 2024 adalah sebagai berikut: are as follows:
2025 2024
Laba (rugi) sebelum beban pajak Profit (loss) before income tax
penghasilan dalam laporan expense in the consolidated
laba rugi dan penghasilan statement of profit or loss
komprehensif lain and other comprehensive
konsolidasian 89.160 (4.904.220) income
Bagian laba (rugi) bersih Net income (expense) of
entitas anak (63.477) (1.057.532) subsidaries
Laba (rugi) sebelum pajak Profit (loss) before
penghasilan - bank 25.683 (5.961.752) income tax - bank
Perbedaan tetap: Permanent differences:
Representasi 4.125 5.102 Representations
Sumbangan dan hadiah 1.966 1.146 Donations and gifts
Aktivitas karyawan 195 - Employee activities
Reksadana yang tidak Investment exempted
dikenakan pajak (3.895) (5.167) from tax
Lain-lain 31.206 1.070.646 Others
Total perbedaan tetap 33.597 1.071.727 Total permanent differences
Perbedaan waktu: Timing differences:
Provision (reversal of
Cadangan kerugian allowance) for
(pembalikan cadangan): impairment losses on:
Kredit yang diberikan
dan piutang 9.815 (1.551.811) Loans and receivables
Penyusutan aset tetap (119.490) 24.220 Depreciation of fixed assets
Beban untuk kesejahteraan Employee service
karyawan (13.058) (10.655) entitlements expense
Cadangan bonus 13.257 21.240 Bonus allowance
Cadangan kerugian Allowance for
penurunan nilai asset impairment losses
yang diambil alih (56.369) 668.786 - foreclosed asset
Lain-lain (30.679) 1.979 Others
Total perbedaan waktu (196.524) (846.241) Total timing differences
Rugi fiskal (137.244) (5.736.266) Fiscal loss
- 124 -
Page 787
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Kompensasi rugi fiskal yang kemungkinan The fiscal loss compensation that may
dapat dimanfaatkan untuk mengurangi potentially be utilized to reduce taxable income
penghasilan kena pajak pada masa mendatang in the future is as follows:
adalah sebagai berikut:
2025 2024
Fiscal loss compensation
Kompensasi rugi fiskal carry forward
2021 217.068 843.141 2021
2022 469.612 581.934 2022
2023 983.859 943.056 2023
2024 2.259.050 1.917.883 2024
2025 493.668 - 2025
Total 4.423.257 4.286.014 Total
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2024, and 2023, the Bank
Bank tidak mengakui aset pajak tangguhan did not provide deferred tax asset amounted to
masing-masing sebesar RpNihil dan RpNil and Rp3,034,040, respectively,
Rp3.034.040 yang berasal dari rugi fiskal originating from the Company's fiscal loss of
Perusahaan sebesar RpNihil dan Rp13.791.092 RpNil and Rp13,791,092. The Company’s
karena manajemen Perusahaan berkeyakinan management believes that these deferred tax
aset pajak tangguhan tersebut tidak akan dapat assets will not be realizable. The Company's
digunakan. Rugi fiskal Perusahaan akan fiscal loss will expire in 2030 and 2029.
kedaluwarsa di tahun 2030 dan 2029.
Rugi fiskal Bank hasil rekonsiliasi di atas telah The Bank’s fiscal loss, after reconciliation, has
sesuai dengan SPT Tahunan PPh Badan untuk been agreed upon in the Bank’s Corporate
pelaporan SPT tahun buku 2025 dan 2024. Annual Tax Return for the fiscal years 2025 and
2024.
Pengaruh pajak tangguhan atas beda waktu The tax effects of significant temporary
yang signifikan antara pelaporan komersial dan differences between commercial reporting and
perpajakan adalah sebagai berikut: tax purposes are as follows:
c. Aset (liabilitas) pajak tangguhan c. Deferred tax assets (liabilities)
Saldo (Dibebankan) Penghentian Saldo
Awal Dikreditkan Pengakuan Akhir
1 Januari/ ke Laporan karena 31 Desember/
Beginning Laba Rugi Dikreditkan Divestasi/ Ending
Balance (Charged) ke Ekuitas/ Derecognition Balance
January 1 Credit to Credited due to December 31
2025 Profit or Loss to equity Divestment 2025
Aset pajak tangguhan Deferred tax assets
Liabilitas Imbalan Post employee
kerja 21.708 (2.873) 824 - 19.659 benefit liability
Cadangan kerugian Allowance for
kartu kredit 3.305 (2.931) - - 374 credit card
Rugi fiskal 942.922 30.194 - - 973.116 Fiscal loss
Cadangan kerugian Allowance for Impairment
penurunan nilai losses of
aset yang diambil alih 192.205 (12.401) - - 179.804 foreclosed asset
Cadangan kerugian Allowance on
kredit yang diberikan loans financial
dan pembiayaan/ assets and sharia
piutang syariah - 2.159 - - 2.159 financing/receivable
Lain-lain 34.638 (902) - - 33.736 Other
Aset pajak tangguhan 1.194.778 13.246 824 - 1.208.848 Deferred tax assets
- 125 -
Page 788
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
c. Aset (liabilitas) pajak tangguhan (lanjutan) c. Deferred tax assets (liabilities) (continued)
Saldo (Dibebankan) Penghentian Saldo
Awal Dikreditkan Pengakuan Akhir
1 Januari/ ke Laporan karena 31 Desember/
Beginning Laba Rugi Dikreditkan Divestasi/ Ending
Balance (Charged) ke Ekuitas/ Derecognition Balance
January 1 Credit to Credited due to December 31
2025 Profit or Loss to equity Divestment 2025
Liabilitas pajak
tangguhan Deferred tax liabilities
Keuntungan dari Unrealized on
perubahan nilai change in fair value
atas instrumen of debt instrument
pada nilai wajar through
melalui penghasilan comprehensive
komprehensif lain 3.991 - (4.149) - (158) income
Penyusutan aset Depreciation of
tetap (6.172) (26.288) - - (32.460) fixed assets
Amortisasi goodwill (41.791) - - - (41.791) Goodwill amortization
Liabilitas pajak Deferred tax
tangguhan (43.972) (26.288) (4.149) - (74.409) liabilities
Aset pajak tangguhan - Deferred tax assets -
Bank - neto 1.150.806 (13.042) (3.325) - 1.134.439 Bank - net
Aset pajak tangguhan - Deferred tax assets -
entitas anak - neto 107.755 (4.108) (20) (192) 103.435 subsidiaries - net
Total 1.258.561 (17.150) (3.345) (192) 1.237.874 Total
Pengaruh pajak tangguhan atas beda waktu The tax effects of significant temporary
yang signifikan antara pelaporan komersial dan differences between commercial reporting and
perpajakan adalah sebagai berikut: tax purposes are as follows:
Saldo (Dibebankan) Penyesuaian Saldo
Awal Dikreditkan saldo Akhir
1 Januari/ ke Laporan aset pajak 31 Desember/
Beginning Laba Rugi/ Dikreditkan tangguhan/ Ending
Balance (Charged) ke Ekuitas/ Deferred Balance
January 1, Credit to Credited tax asset December 31,
2024 Profit or Loss to equity adjustment 2024
Aset pajak tangguhan Deferred tax assets
Liabilitas Imbalan Post-employee
kerja 21.136 (2.344) 2.916 - 21.708 benefit liability
Cadangan kerugian Allowance for
Kartu kredit 4.749 (1.444) - - 3.305 credit card
Rugi fiskal 2.159.154 (1.216.232) - - 942.922 Fiscal loss
Cadangan kerugian
penurunan nilai Allowance for impairment
asset yang diambil alih 45.072 147.133 - - 192.205 losses of foreclosed asset
Cadangan kerugian Allowance for
penurunan nilai impairment losses
kredit yang diberikan on loans financial
dan pembiayaan/ assets and sharia
piutang syariah 341.398 (341.398) - - - financing/receivable
Keuntungan dari Unrealized on
perubahan nilai change in fair value
atas instrumen of debt instrument
pada nilai wajar through
melalui penghasilan comprehensive
komprehensif lain (2.133) - 6.124 - 3.991 income
Lain-lain 20.903 10.610 - 3.125 34.638 Other
Aset pajak tangguhan 2.590.279 (1.403.675) 9.040 3.125 1.198.769 Deferred tax assets
- 126 -
Page 789
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
c. Aset (liabilitas) pajak tangguhan (lanjutan) c. Deferred tax assets (liabilities) (continued)
Saldo (Dibebankan) Penyesuaian Saldo
Awal Dikreditkan saldo Akhir
1 Januari/ ke Laporan aset pajak 31 Desember/
Beginning Laba Rugi/ Dikreditkan tangguhan/ Ending
Balance (Charged) ke Ekuitas/ Deferred Balance
January 1, Credit to Credited tax asset December 31,
2024 Profit or Loss to equity adjustment 2024
Liabilitas pajak
tangguhan Deferred tax liabilities
Penyusutan aset Depreciation of
tetap 6.269 5.328 - (17.769) (6.172) fixed assets
Amortisasi goodwill (37.732) (4.059) - - (41.791) Goodwill amortization
Liabilitas pajak Deferred tax
tangguhan (31.463) 1.269 - (17.769) (47.963) liabilities
Aset pajak tangguhan - Deferred tax assets -
Bank - neto 2.558.816 (1.402.406) 9.040 (14.644) 1.150.806 Bank - net
Aset pajak tangguhan - Deferred tax assets -
entitas anak - neto 111.727 (4.191) 219 - 107.755 subsidiaries - net
Total 2.670.543 (1.406.597) 9.259 (14.644) 1.258.561 Total
d. Administrasi d. Administrative
Undang-undang Perpajakan yang berlaku di The taxation laws of Indonesia require that each
Indonesia mengatur bahwa masing-masing company in the Group within Indonesia submits
entitas dalam Grup menghitung, menetapkan individual tax returns on the basis of self-
dan membayar sendiri besarnya jumlah pajak assessment. Under prevailing regulations the
yang terutang secara individu. Berdasarkan Director General of Tax (DGT) may assess or
peraturan perundang-undangan yang berlaku, amend taxes within a certain period. This period
Direktur Jenderal Pajak (DJP) dapat is within five years of the time the tax becomes
menetapkan atau mengubah jumlah pajak due.
terutang dalam jangka waktu tertentu. Jangka
waktu tersebut adalah lima tahun sejak saat
terutangnya pajak.
e. Pemeriksaan pajak e. Tax assessments
2018 2018
Pada tanggal 24 Agustus 2023 Bank menerima On August 24, 2023 the Bank received Tax
Surat Ketetapan Pajak Kurang Bayar (SKPKB) Assessment Letter for Underpayment (SKPKB)
atas PPh Badan sebesar Rp27.518, PPh 21 on Corporate Income Tax of Rp27,518,
sebesar Rp1.629, PPh 21 Final sebesar Rp314, Withholding Tax art 21 of Rp1,629, Withholding
PPh 23 sebesar Rp169, PPh 26 sebesar Rp67, Tax art 21 Final of Rp314, Withholding Tax art
PPh 4 ayat 2 sebesar Rp932, PPN sebesar 23 of Rp169, Withholding Tax art 26 of Rp67,
Rp9.071, Surat Tagihan Pajak (STP) PPN Withholding Tax art 4(2) of Rp932, VAT of
sebesar Rp596. Rp9,071, Tax Assessment Letter (STP) VAT of
Rp596.
Pada tanggal 27 Oktober 2023 Bank On October 27, 2023, the Bank filed a tax
mengajukan Keberatan pajak ke Kanwil Wajib objection to the Regional Office of Large
Pajak Besar Satu Jakarta atas PPN AYDA Taxpayers One Jakarta on VAT of AYDA for
sebesar Rp8.000. Rp8,000.
- 127 -
Page 790
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
e. Pemeriksaan pajak (lanjutan) e. Tax assessments (continued)
2018 (lanjutan) 2018 (continued)
Pada tanggal 11 Juli 2024 permohonan On July 11, 2024, the Bank's Tax Objection
Keberatan Pajak Bank ditolak oleh Kanwil Wajib request was rejected by the Regional Taxpayer
Pajak Besar Satu Jakarta, Bank akan Office of Jakarta, the Bank will file a Tax Appeal
mengajukan Banding Pajak di Pengadilan at the Tax Court.
Pajak.
Pada tanggal 4 Oktober 2024 Bank On October 4, 2024, the Bank filed a tax appeal
mengajukan Banding pajak ke Pengadilan to the Tax Court on the VAT of AYDA
Pajak atas PPN AYDA sebesar Rp8.000. amounting to Rp8,000. As of the date the
Sampai dengan tanggal laporan keuangan consolidated financial statements were
konsolidasian diterbitkan, proses keberatan published, the objection process was still
masih berlangsung. ongoing.
Pada tanggal 1 Desember 2025 Bank On December 1, 2025, the Bank received the
menerima putusan Banding Pajak, permohonan Tax Appeal decision, whereby the Bank's
Bank diterima sebagian atas sanksi berupa petition was partially accepted in relation to the
bunga kenaikan tetapi atas pokok AYDA dan penalty in the form of interest accrual, but the
sanksi bunga ditolak majelis hakim. Bank akan principal amount of AYDA and interest penalty
melanjutkan Peninjauan Kembali ke Mahkamah were rejected by the panel of judges. The Bank
Agung will continue with a Review to the Supreme
Court.
2019 2019
Pada bulan April 2021, Bank telah menerima On April 2021, the Bank has received SKP and
SKP dan STP atas hasil pemeriksaan seluruh STP for the results of the examination of all
jenis pajak (PPh Badan, Withholding Tax dan types of taxes (Corporate Income Tax,
PPN) untuk tahun pajak 2019. Withholding Tax and VAT) for the 2019 fiscal
year.
Pada tanggal 28 April 2021, Direktorat Jenderal On April 28, 2021, the Directorate General of
Pajak menerbitkan Surat Ketetapan Pajak Lebih Taxes issued an Overpayment Tax Assessment
Bayar (SKPLB) atas lebih bayar PPN Dalam Letter (SKPLB) on the overpayment of
Negeri masa Pajak 2019 sebesar Rp58.927. Domesctic VAT for the 2019 fiscal year
Pemberian kelebihan pembayaran pajak amounting to Rp58,927. The tax overpayment
tersebut diperhitungkan dengan utang pajak is calculated with the tax payable and/or taxes
dan/atau pajak yang akan terutang sebesar that will be payable amounting to Rp23,843.
Rp23.843. Pada tanggal 23 Agustus 2021 Bank On August 23, 2021 the Bank has received the
telah menerima Lebih Bayar PPN Dalam Negeri Domestic VAT Overpayment amounted to
sebesar Rp35.084. Rp35,084.
Bank menerima Surat Ketetapan Pajak Kurang The Bank receives an Underpaid Tax
Bayar (SKPKB) dan Surat Tagihan Pajak (STP) Assessment Letter (SKPKB) and a Tax
atas Pajak Penghasilan (PPh) Pasal 21, Pasal Collection Letter (STP) on Income Tax (PPh)
23, Pasal 26, Pasal 4 ayat 2, dan PPN untuk Article 21, Article 23, Article 26, Article 4
tahun pajak 2019 dengan total keseluruhan paragraph 2, and VAT for the 2019 fiscal year
sebesar Rp75.270. Bank tidak menyetujui dan with a total of Rp75,270. The Bank did not
sedang mengajukan keberatan SKPKB atas approve and submitted an objection to the
PPN sebesar Rp45.558. Seluruh SKPKB dan SKPKB on VAT amounted to Rp45,558. All
STP, baik yang disetujui maupun yang tidak SKPKB and STP, both approved and
disetujui telah dilunasi oleh Bank. Pembayaran disapproved, have been paid by the Bank.
atas SKPKB yang diajukan Keberatan dicatat Payments for it, was recorded as Advanced
sebagai Uang Muka. Sampai dengan tanggal payment. Until the date of these consolidated
laporan keuangan konsolidasian diterbitkan, financial statements’ released, the objection is
proses keberatan masih berlangsung. still ongoing.
- 128 -
Page 791
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
e. Pemeriksaan pajak (lanjutan) e. Tax assessments (continued)
2019 (lanjutan) 2019 (continued)
Pada tanggal 30 Juni 2022 permohonan On June 30, 2022, the Bank VAT Objection
Keberatan PPN bank ditolak. application is rejected.
Pada tanggal 26 Agustus 2022 bank On August 26, 2022 the bank filed an appeal to
mengajukan banding ke Pengadilan Pajak. the Tax Court. On August 8, 2023 the Bank's
Pada tanggal 8 Agustus 2023 permohonan VAT appeal was granted by the panel of judges,
Banding PPN Bank dikabulkan majelis hakim, on September 12, 2023 the Bank received a
pada tanggal 12 September 2023 Bank telah refund of VAT on AYDA amounting to Rp45,818
menerima pengembalian PPN AYDA sebesar and deductions were made from the 2018 Tax
Rp45.818 dan dilakukan pemotongan atas Audit debt of Rp13,519.
utang Pemeriksaan Pajak Tahun Pajak 2018
sebesar Rp13.519.
Pada tanggal 09 November 2023 DJP On November 09, 2023 the DGT filed a Judicial
mengajukan Peninjauan Kembali ke Mahkamah Review to the Supreme Court. On June 14,
Agung. Pada tanggal 14 Juni 2024 Mahkamah 2024 the Supreme Court rejected the DGT's.
Agung menolak pengajuan Peninjauan Kembali The decision was issued partially in 2024 and
DJP. Putusan tersebut terbit secara parsial 2025. The Bank has settled the tax advance
ditahun 2024 dan 2025. Bank telah payment for the dispute on December 23, 2024.
menyelesaikan Uang Muka Pajak untuk
sengketa tersebut pada 23 Desember 2024.
2020 2020
Pada tanggal 22 April 2022 bank menerima On April 22, 2022 the Bank received SKPLB for
SKPLB PPh Badan sebesar Rp15.160, SKPKB a corporate income tax amounted to Rp15,160,
PPh 21 sebesar Rp545, SKPKB PPh 21 Final SKPKB Art 21 amounted to Rp545, SKPKB Art
sebesar Rp428, SKPKB PPh 23 sebesar 21 Final amounted to Rp428, SKPKB Art 23
Rp2.127, SKPKB PPh 26 sebesar Rp680, amounted to Rp2,127, SKPKB Art 26 amounted
SKPKB PPh Pasal 4(2) sebesar Rp734, SKPKB to Rp680, SKPKB Art 4(2) amounted to Rp734,
PPN Dalam Negeri sebesar Rp22.031, SKPKB SKPKB VAT amounted to Rp22,031, SKPKB
PPN Luar Negeri sebesar Rp48, dan STP PPN foreign VAT amounted to Rp48, and VAT STP
Dalam Negeri sebesar Rp1.558. amounted to Rp1,558.
Pada 21 November 2023 Bank menerima On November 21, 2023 the Bank received a tax
pengembalian pajak sebesar Rp15.159 refund amounting to Rp15,159, which was
dikompensasikan untuk SKPKB dan STP deducted for SKPKB and STP amounted to
sebesar Rp13.453, sehingga pengembalian Rp13,453, so that the tax refund received by
pajak yang diterima bank sebesar Rp1.706. the bank amounted to Rp1,706.
Atas SKPKB PPN AYDA Bank mengajukan On the SKPKB VAT AYDA the Bank submitted
keberatan sebesar Rp18.042, tanggal 21 Juni to tax objection amounting to Rp18,042, on
2022. Pada tanggal 30 Desember 2022 June 21, 2022. On December 30, 2022, the
permohonan Keberatan PPN Bank ditolak. Bank VAT Objection application is rejected. On
Pada tanggal 06 April 2023, Bank mengajukan April 06, 2023, the Bank submit it to appeal to
banding ke Pengadilan Pajak. Tax Court.
- 129 -
Page 792
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
e. Pemeriksaan pajak (lanjutan) e. Tax assessments (continued)
2020 (lanjutan) 2020 (continued)
Pada tanggal 17 Oktober 2023, permohonan On October 17, 2023, the Bank's appeal
Banding Bank dikabulkan majelis hakim, pada request was granted by the panel of judges, on
tanggal 23, 24 dan 27 November 2023. Bank November 23, 24 and 27, 2023. The Bank
telah menerima pengembalian PPN AYDA received a refund of AYDA VAT amounting to
sebesar Rp16.712 dan tanggal 1 Maret 2024 Rp16,712 and on March 1, 2024 amounting to
sebesar Rp1.328 dan dikompensasikan atas Rp1,328 and compensation for the Branch Tax
utang Pajak Cabang sebesar Rp1,4. debt amounting to Rp1.4.
Pada tanggal 23 Januari 2024 DJP mengajukan On January 23, 2024 the DGT filed a Judicial
Peninjauan Kembali ke Mahkamah Agung, Review to the Supreme Court, On July 24, 2024
pada tanggal 24 Juli 2024, 02 Oktober 2024, October 02, 2024, October 29, 2024 and
29 Oktober 2024, dan 12 Desember 2024 December 12, 2024 the DGT's application was
permohonan DJP ditolak oleh Mahkamah rejected by the Supreme Court (the Supreme
Agung (putusan Mahkamah Agung untuk masa Court's decision for the January, March, April,
pajak Januari, Maret, April, Mei, Juni, May, June, September, and December tax
September, dan Desember) untuk sisa masa periods) there has been no decision for the
pajak lainnya masih belum ada putusan. remaining tax periods.
Bank telah menyelesaikan Uang Muka Pajak The Bank has settled the tax advance payment
untuk sengketa tersebut pada 25 Februari for the dispute on February 25, 2025.
2025.
2021 2021
Pada tanggal 18 Desember 2023 Bank On December 18, 2023, the Bank received a
menerima Surat Pemeriksaan Pajak untuk Tax Audit Letter for all taxes from the Tax Office
seluruh jenis pajak dari KPP Wajib Pajak of Large Taxpayer One with letter number:
Besar Satu dengan nomor surat: S-1576/KPP.1901/2023.
S-1576/KPP.1901/2023.
Pada tanggal 11 November 2024 Bank On November 11, 2024 the Bank received a tax
menerima surat ketetapan pajak (SKP) dan assessment letter (SKP) and tax invoice letter
surat tagihan pajak (STP) atas SKPKB PPh (STP) for SKPKB of Income Tax Article 21
pasal 21 sebesar Rp156, SKPKB PPh pasal 23 amounting to Rp156, SKPKB of Income Tax
sebesar Rp576, SKPKB PPh pasal 26 sebesar Article 23 amounting to Rp576, SKPKB of
Rp668, SKPKB PPh pasal 4 ayat 2 sebesar Income Tax Article 26 amounting to Rp668,
Rp164, SKPKB PPN yang disetujui sebesar SKPKB Income Tax Article 4 paragraph 2
Rp846, dan SKPKB PPN yang tidak disetujui amounting to Rp164, approved SKPKB VAT
sebesar Rp13.473, STP PPN sebesar Rp1.005, amounting to Rp846, and unapproved SKPKB
dan SKPKB PPN JLN sebesar Rp145. VAT amounting to Rp13,473, STP VAT
amounting to Rp1,005, and SKPKB VAT JLN
amounting to Rp145.
Pada tanggal 13 Desember 2024 Bank telah On December 13, 2024 the Bank has submitted
menyampaikan surat Keberatan ke Kanwil an objection letter to the Regional Office of
Wajib Pajak Besar Satu atas sengketa PPN Large Taxpayers One on the dispute of VAT
AYDA sebesar Rp13.473. Pada tanggal AYDA amounting to Rp13,473. On August 20,
20 Agustus 2025 Bank menerima putusan 2025, the Bank received a Tax Objection
Keberatan Pajak, Kanwil DJP permohonan decision from the Regional Tax Office, rejecting
Bank ditolak dan DJP menambah nilai sengketa the Bank's request and increasing the value of
menjadi sebesar Rp23.507. Bank sudah the dispute to Rp23,507. The Bank has made
melakukan pembayaran atas SKPKB tersebut. payment for the SKPKB.
Bank akan mengajukan Banding Pajak ke The Bank will file a tax appeal with the Tax
Pengadilan Pajak. Court.
- 130 -
Page 793
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
e. Pemeriksaan pajak (lanjutan) e. Tax assessments (continued)
2022 2022
Pada tanggal 11 Desember 2024 Bank On December 11, 2024, the Bank received a
menerima Surat Pemeriksaan Pajak untuk Tax Audit Letter for all taxes from the Tax Office
seluruh jenis pajak dari KPP Wajib Pajak Besar of Large Taxpayer One with letter number: S-
Satu dengan nomor surat: S-775/RIKSIS/ 775/RIKSIS/KPP.1901/2024. On December 31,
KPP.1901/2024. Pada tanggal 31 Desember 2024, a tax audit kick-off was conducted at the
2024 telah dilakukan kick-off Pemeriksaan Jakarta Large Taxpayer One Tax Office.
Pajak di KPP Wajib Pajak Besar Satu Jakarta.
Pada tanggal 18 September 2025 Bank On September 18, 2025, the Bank received an
menerima SPHP. Pada tanggal 14 Oktober SPHP. On October 14, 2025, the Bank received
2025 Bank menerima SKPKB dengan rincian: the SKPKB with the following details: Income
PPh 21 sebesar Rp72, PPh 21 final sebesar Tax Art 21 amounted to Rp72, Income Tax Art
Rp14, PPh 23 sebesar Rp61, PPh Pasal 4 (2) 21-final amounted to Rp14, Income Tax Art 23
sebesar Rp742, PPh 26 sebesar Rp135, dan amounted to Rp61, Income Tax Art 4 (2)
PPN sebesar Rp3.773. Pada tanggal 17 amounted to Rp742, Income Tax Art 26
Oktober 2025 Bank sudah membayar SKPKB amounted to Rp135, and VAT amounted to
tersebut. Bank tidak mengajukan Keberatan Rp3,773. On October 17, 2025, the Bank paid
Pajak atas hasil pemeriksaan pajak. the SKPKB. The bank did not file a tax
objection to the tax audit results.
2023 2023
Pada tanggal 05 Januari 2026 Bank menerima On January 05, 2026, the Bank received a Tax
Surat Pemeriksaan Pajak untuk seluruh jenis Audit Letter for all taxes from the Tax Office of
pajak dari KPP Wajib Pajak Besar Satu dengan Large Taxpayer One with letter number: S-
nomor surat: S-10/RIKSIS/KPP.1901/2026. 10/RIKSIS/KPP.1901/2026. On January 09,
Pada tanggal 09 Januari 2026 telah dilakukan 2026, a tax audit kick-off was conducted at the
kick-off Pemeriksaan Pajak di KPP Wajib Jakarta Large Taxpayer One Tax Office.
Pajak Besar Satu Jakarta.
22. Surat Berharga yang Dijual dengan Janji Dibeli 22. Marketable Securities Sold with Agreements to
Kembali Repurchase
Surat berharga yang dijual dengan janji dibeli Marketable securities sold with agreements to
kembali pada tanggal 31 Desember 2025 dan 2024 repurchase as at December 31, 2025 and 2024 are
terdiri dari: as follow:
31 Desember/December 31, 2025
Harga beli Bunga belum Nilai
Jangka Tanggal Tanggal kembali/ diamortisasi/ neto/
waktu/ dimulai/ jatuh tempo/ Suku bunga/ Repurchase Unamortized Net
Period Start date Due date Interest rate price interest Value
Pihak ketiga/Third parties
Rupiah:
Bank Indonesia
Obligasi Pemerintah/
Government Bonds
-Seri/Series 7 hari/ 30 Des. 2025/ 6 Jan. 2026/
FR0074 7 days Dec. 30, 2025 Jan. 6, 2026 4,78% 206.558 (165) 206.393
-Seri/Series 7 hari/ 30 Des. 2025/ 6 Jan. 2026/
FR0074 7 days Dec. 30, 2025 Jan. 6, 2026 4,78% 206.558 (165) 206.393
-Seri/Series 7 hari/ 30 Des. 2025/ 6 Jan. 2026/
FR0074 7 days Dec. 30, 2025 Jan. 6, 2026 4,78% 206.558 (165) 206.393
-Seri/Series 7 hari/ 30 Des. 2025/ 6 Jan. 2026/
FR0080 7 days Dec. 30, 2025 Jan. 6, 2026 4,77% 204.828 (163) 204.665
- 131 -
Page 794
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
22. Surat Berharga yang Dijual dengan Janji Dibeli 22. Marketable Securities Sold with Agreements to
Kembali (lanjutan) Repurchase (continued)
31 Desember/December 31, 2025
Harga beli Bunga belum Nilai
Jangka Tanggal Tanggal kembali/ diamortisasi/ neto/
waktu/ dimulai/ jatuh tempo/ Suku bunga/ Repurchase Unamortized Net
Period Start date Due date Interest rate price interest Value
-Seri/Series 4 hari/ 29 Des. 2025/ 2 Jan. 2026/
FR0096 4 days Dec. 29, 2025 Jan. 2, 2026 4,77% 150.603 (36) 150.567
-Seri/Series 7 hari/ 30 Des. 2025/ 6 Jan. 2026/
FR0087 7 days Dec. 30, 2025 Jan. 6, 2026 4,78% 147.487 (117) 147.370
-Seri/Series 17 hari/ 19 Des. 2025/ 5 Jan. 2026/
FR0073 17 days Dec. 19, 2025 Jan. 5, 2026 4,55% 53.433 (33) 53.400
-Seri/Series 14 hari/ 30 Des. 2025/ 13 Jan. 2026/
FR0087 14 days Dec. 30, 2025 Jan. 13, 2026 4,85% 49.209 (86) 49.123
-Seri/Series 14 hari/ 23 Des. 2025/ 6 Jan. 2026/
FR0054 14 days Dec. 23, 2025 Jan. 6, 2026 4,55% 28.544 (22) 28.522
-Seri/Series 7 hari/ 29 Des. 2025/ 5 Jan. 2026/
SUKBI110326091 7 days Dec. 29, 2025 Jan. 5, 2026 4,85% 183.644 (173) 183.471
-Seri/Series 7 hari/ 29 Des. 2025/ 5 Jan. 2026/
SUKBI021026364 7 days Dec. 29, 2025 Jan. 5, 2026 4,85% 20.253 (19) 20.234
Total 1.457.675 (1.144) 1.456.531
31 Desember/December 31, 2024
Harga beli Bunga belum Nilai
Jangka Tanggal Tanggal kembali/ diamortisasi/ neto/
waktu/ dimulai/ jatuh tempo/ Suku bunga/ Repurchase Unamortized Net
Period Start date Due date Interest rate price interest Value
Pihak ketiga/Third parties
Rupiah:
Bank Indonesia
Obligasi Pemerintah/
Government Bonds
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
FR0085 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 680.996 (709) 680.287
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
FR0068 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 516.949 (538) 516.411
-Seri/Series 21 hari/ 20 Des. 2024/ 10 Jan. 2025/
FR0071 21 days Dec. 20, 2024 Jan. 10, 2025 6,60% 262.391 (479) 261.912
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
FR0073 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 204.115 (212) 203.903
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
FR0064 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 186.267 (194) 186.073
-Seri/Series 14 hari/ 19 Des. 2024/ 2 Jan. 2025/
IDSR210325364S 14 days Dec. 19, 2024 Jan. 2, 2025 6,45% 49.258 (18) 49.240
-Seri/Series 14 hari/ 20 Des. 2024/ 3 Jan. 2025/
FR0058 14 days Dec. 20, 2024 Jan. 3, 2025 6,45% 24.841 (13) 24.828
-Seri/Series 14 hari/ 24 Des. 2024/ 7 Jan. 2025/
FR0073 14 days Dec. 24, 2024 Jan. 7, 2025 6,45% 10.242 (13) 10.229
-Seri/Series 14 hari/ 19 Des. 2024/ 2 Jan. 2025/
FR0073 14 days Dec. 19, 2024 Jan. 2, 2025 6,45% 10.238 (4) 10.234
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
PBS012 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 627.301 (653) 626.648
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
PBS022 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 427.987 (445) 427.542
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
PBS005 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 232.373 (242) 232.131
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
SUKBI260225090 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 152.084 (185) 151.899
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
SUKBI260225090A 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 152.084 (185) 151.899
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
SUKBI040725364 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 103.845 (126) 103.719
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
SUKBI070325273 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 52.162 (63) 52.099
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
SUKBI031025364 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 50.886 (62) 50.824
Total 3.744.019 (4.141) 3.739.878
- 132 -
Page 795
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima 23. Borrowings
2025 2024
Pihak berelasi Related parties
Rupiah: Rupiah:
KB Kookmin Bank Co., Ltd, KB Kookmin Bank Co., Ltd,
Singapura - 3.557.175 Singapore
KB Kookmin Bank Co., Ltd, KB Kookmin Bank Co., Ltd,
Hong Kong - 3.000.000 Hong Kong
KB Kookmin Bank Headquarters 3.000.000 - KB Kookmin Bank Headquarters
Sub-total 3.000.000 6.557.175 Sub-total
Pihak ketiga Third parties
Rupiah: Rupiah:
PT Bank Danamon PT Bank Danamon
Indonesia Tbk 1.100.000 1.500.000 Indonesia Tbk
International Finance International Finance
Corporation 888.886 Corporation
PT Bank Oke Indonesia Tbk 94.895 PT Bank Oke Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 49.780 49.780 (Persero) Tbk
Badan Layanan Umum Pusat Badan Layanan Umum Pusat
Pembiayaan Perumahan 8.888 13.486 Pembiayaan Perumahan
BPJS Ketenagakerjaan 3.957 5.284 BPJS Ketenagakerjaan
PT Bank Central Asia Tbk 2.000.000 - PT Bank Central Asia Tbk
3.162.625 2.552.331
Dolar Amerika Serikat: United States Dollar:
The Korea Development The Korea Development
Bank Singapura 4.988.323 4.811.138 Bank Singapore
PT Bank HSBC Indonesia 1.667.500 - PT Bank HSBC Indonesia
6.655.823 4.811.138
Sub-total 9.818.448 7.363.469 Sub-total
Total 12.818.448 13.920.644 Total
a. PT Bank Tabungan Negara (Persero) Tbk a. PT Bank Tabungan Negara (Persero) Tbk
Akun ini merupakan fasilitas Rekening Dana This account represents investment funds
Investasi (RDI). Dana atas fasilitas ini diterima account (Rekening Dana Investasi or RDI). This
oleh Bank dari Pemerintah melalui PT Bank fund facility was received by the Bank from the
Tabungan Negara (Persero) Tbk selaku Government through PT Bank Tabungan
koordinator Bank yang digunakan untuk Negara (Persero) Tbk as the coordinator bank
pembiayaan Kredit Pemilikan Rumah-Rumah was used to finance Very Simple Housing
Sangat Sederhana (KPR-RSS) dan Kredit Loans (KPR-RSS) and Simple Housing Loan
Pemilikan Rumah Sederhana (KPR-RS). (KPR-RS). Fund disbursements provided by
Penyaluran pembiayaan oleh PT Bank PT Bank Tabungan Negara (Persero) Tbk are
Tabungan Negara (Persero) Tbk terbagi menjadi divided into 3 fiscal years, 1999, 2000, and
3 tahun anggaran, 1999, 2000, dan 2001. 2001.
i. Berdasarkan perjanjian tahun anggaran i. Based on agreement for Fiscal Year
1999/2000, No. 07/PKS/DIR/2000 tanggal 1999/2000, No. 07/PKS/DIR/2000 dated
8 Februari 2000, maksimum jumlah pinjaman February 8, 2000, the maximum amount of
yang diterima sebesar Rp16.960.481.512 fund borrowing amounted to
(angka penuh). Rp16,960,481,512 (full amount).
- 133 -
Page 796
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
a. PT Bank Tabungan Negara (Persero) Tbk a. PT Bank Tabungan Negara (Persero) Tbk
(lanjutan) (continued)
ii. Berdasarkan perjanjian tahun anggaran ii. Based on agreement for fiscal year 2000,
2000, No. 21/PKS/DIR/2001 tanggal No. 21/PKS/DIR/2001 dated February 22,
22 Februari 2001 maksimum jumlah 2001, the maximum amount of fund
pinjaman yang diterima sebesar borrowing amounted to Rp20,703,980,143
Rp20.703.980.143 (angka penuh). (full amount).
iii. Berdasarkan perjanjian tahun anggaran iii. Based on agreement for fiscal year 2001
2001, No. 51/PKS/DIR/2001 tanggal No. 51 PKS/DIR/2001 dated November 02,
2 November 2001 maksimum jumlah 2001, the maximum amount of fund
pinjaman yang diterima sebesar borrowing amounted to Rp19,575,642,000
Rp19.575.642.000 (angka penuh). (full amount).
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, saldo pinjaman ini masing- 2024, the outstanding balance of this borrowing
masing sebesar Rp49.780 dan belum ada amounted to Rp49,780, whereas no payments
pembayaran kembali sejak tahun 2004. have been made since 2004.
Selama periode perjanjian kredit, tidak ada hal- During the period of the credit agreement, there
hal yang dipersyaratkan atau tidak boleh is no requirement or prohibitions that should be
dilakukan oleh Bank terkait dengan perjanjian fulfilled by the Bank in relation to the loan
pinjaman yang diterima dari PT Bank Tabungan agreement received from PT Bank Tabungan
Negara (Persero) Tbk. Negara (Persero) Tbk.
b. Badan Layanan Umum Pusat Pembiayaan b. Badan Layanan Umum Pusat Pembiayaan
Perumahan Perumahan
Berdasarkan akta No. 106/SK.9/HK.02.04/ Based on deed No. 106/SK.9/HK.02.04/12/2012
12/2012 dan PKO. 1846/DIR-GMBM/XII/2012 and PKO. 1846/DIR-GMBM/XII/2012 dated
tanggal 26 Desember 2012, fasilitas pinjaman December 26, 2012, this borrowing facility is
yang diberikan dalam rangka menyalurkan dan intended to re-lend and distribute Housing
mendistribusikan pinjaman Fasilitas Likuiditas Financing Liquidity Facility for the Bank whose
Pembiayaan Perumahan kepada Bank yang target is to reduce housing loan interest rate for
sasarannya untuk menurunkan tingkat suku low income and lower middle income
bunga Kredit Pemilikan Rumah (KPR) bagi community. Term of the facility is until
kelompok berpenghasilan rendah dan December 31, 2028.
masyarakat berpenghasilan menengah bawah.
Jangka waktu fasilitas ini adalah sampai dengan
31 Desember 2028.
Tingkat bunga pinjaman adalah sebesar 0,5% The interest rate of the borrowing is 0.5% per
per tahun. Pembayaran angsuran dilakukan annum. Installment shall be made every month
setiap bulan selama 20 tahun sejak tanggal in 20 years after drawdown date.
pencairan.
Selama periode perjanjian kredit, tidak ada hal- During the period of the credit agreement, there
hal yang dipersyaratkan atau tidak boleh is no requirement or prohibitions that should be
dilakukan oleh Bank terkait dengan perjanjian fulfilled by the Bank in relation to the loan
pinjaman yang diterima dari Badan Layanan agreement received from Badan Layanan
Umum Pusat Pembiayaan Perumahan (BLUP3). Umum Pusat Pembiayaan Perumahan
(BLUP3).
- 134 -
Page 797
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
b. Badan Layanan Umum Pusat Pembiayaan b. Badan Layanan Umum Pusat Pembiayaan
Perumahan (lanjutan) Perumahan (continued)
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, total pembayaran yang 2024, the total payments made for the principal
dilakukan atas pokok kepada BLUP3 masing- to BLUP3 amounted to Rp4,599 and Rp5,195,
masing sebesar Rp4.599 dan Rp5.195. respectively.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, pembayaran yang dilakukan 2024, the total payments made for the interest
atas masing-masing bunga kepada BLUP3 to BLUP3 amounted to Rp66 and Rp91,
masing-masing sebesar Rp66 dan Rp91. respectively.
c. BPJS Ketenagakerjaan c. BPJS Ketenagakerjaan
Bank memperoleh fasilitas pinjaman terkait The Bank received borrowing facility in relation
Kredit Pemilikan Rumah (KPR) berdasarkan with Housing Loan Facilities based on deed
perjanjian No. PER/47/022011 dan PKS. No. PER/47/022011 and PKS. 109/DIR-
109/DIR-GMBM/11/2011 tanggal 16 Februari GMBM/11/2011 dated February 16, 2011. The
2011. Fasilitas pinjaman ini diberikan oleh BPJS borrowing facility obtained from BPJS
Ketenagakerjaan (dahulu PT Jamsostek Ketenagakerjaan (formerly PT Jamsostek
(Persero)) terkait pemberian fasilitas Kredit (Persero)) in relation with Housing Loan
Pemilikan Rumah (KPR) bagi peserta Facilities for Jamsostek members through the
Jamsostek melalui Bank yang digunakan untuk Bank to assist them in purchasing houses with
membantu pembelian rumah dengan dukungan support from Housing Advance Loan-
fasilitas Pinjaman Uang Muka Perumahan-Kerja Cooperation with (PUMP-KB) Bank facility.
Sama Bank (PUMP-KB).
Penyaluran dana akan dilakukan secara Fund distribution will be done in phases based
bertahap sesuai dengan kebutuhan penyaluran on loan granting needs. The term of this facility
kredit. Jangka waktu fasilitas ini adalah sampai is up to December 31, 2028 with interest rate of
dengan 31 Desember 2028 dengan tingkat 2% per annum. The principal shall be made
bunga 2% per tahun. Pembayaran pokok every month in 10 years after drawdown date.
dilakukan setiap bulan selama 10 tahun sejak
tanggal pencairan.
Selama periode perjanjian kredit, tidak ada hal- During the period of the credit agreement, there
hal yang dipersyaratkan atau tidak boleh is no requirement or prohibitions that should be
dilakukan oleh Bank terkait dengan perjanjian fulfilled by the Bank in relation to the
pinjaman yang diterima dari BPJS loan agreement received from BPJS
Ketenagakerjaan. Ketenagakerjaan.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, total pembayaran yang 2024, the total payments made for the principal
dilakukan atas pokok kepada BPJS to BPJS Ketenagakerjaan amounted to
Ketenagakerjaan masing-masing sebesar Rp1,327 and Rp1,254, respectively.
Rp1.327 dan Rp1.254.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, total pembayaran yang 2024, the total payments made for the interest
dilakukan atas bunga kepada BPJS to BPJS Ketenagakerjaan amounted to Rp106
Ketenagakerjaan adalah sebesar Rp106 dan and Rp130, respectively.
Rp130.
- 135 -
Page 798
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
d. PT Bank Central Asia Tbk (BCA) d. PT Bank Central Asia Tbk (BCA)
Pada tanggal 9 Desember 2021, berdasarkan On December 9, 2021, based on Notarial Deed
Akta No. 01 oleh Notaris Veronica Sandra No. 01 by Notary Veronica Sandra Irawaty
Irawaty Purnadi, S.H., Bank telah memperoleh Purnadi, S.H., the Bank has obtained a credit
fasilitas kredit berupa fasilitas Term Loan facility in the form of a Term Loan Revolving
Revolving 1 (TLR-1) sebesar Rp1.000.000, (TLR-1) facility amounting to Rp1,000,000, with
dengan suku bunga sebesar 4,95% dan berlaku an interest rate of 4.95% and is valid until
hingga 9 Desember 2022. Fasilitas ini digunakan December 9, 2022. This facility is used to
untuk membiayai modal kerja Bank. Pokok akan finance the Bank's working capital. The
dibayarkan pada saat jatuh tempo sedangkan principal will be paid at maturity while interest
pembayaran bunga akan dibayarkan setiap payments will be paid every month.
bulan.
Pada tanggal 12 Agustus 2022, berdasarkan On August 12, 2022, based on Notarial Deed
Akta No. 08, Perubahan Pertama Atas No. 08, First Amendment to the Credit
Perjanjian Kredit oleh Notaris Veronica Sandra Agreement by Notary Veronica Sandra Irawaty
Irawaty Purnadi, S.H., Bank memperoleh Purnadi, S.H., the Bank obtained an additional
fasilitas kredit tambahan yaitu fasilitas Term credit facility, namely the Term Loan Revolving
Loan Revolving 2 (TLR-2) sebesar Rp1.000.000, 2 (TLR-2) facility amounting to Rp1,000,000,
dengan suku bunga sebesar JIBOR + Marjin with an interest rate of JIBOR + Margin 0.85%
0,85% dan berlaku hingga 12 Agustus 2023. and is valid until August 12, 2023. The principal
Pokok akan dibayarkan pada saat jatuh tempo will be paid at maturity while the interest
sedangkan pembayaran bunga akan dibayarkan payments will be paid every 3 (three) months.
setiap 3 (tiga) bulan.
Pada tanggal 8 Desember 2022, perjanjian On December 8, 2022, the credit agreement
kredit tersebut kemudian diubah berdasarkan was then amended based on the Second
Perubahan Kedua Atas Perjanjian Kredit Amendment to the Credit Agreement as
sebagai berikut: follows:
• memperpanjang jangka waktu fasilitas kredit • extending the term of the TLR-1 credit
TLR-1 berlaku hingga 9 Desember 2023; facility valid until December 9, 2023;
• mengubah suku bunga menjadi suku bunga • change the interest rate to JIBOR interest
JIBOR + marjin 0,75% per tahun untuk TLR- rate + 0.75% margin per year for TLR-1 of
1 dari jumlah fasilitas yang belum dibayar the outstanding facility amount; and
kembali; dan
• mengubah pembayaran bunga TLR-1 • change the TLR-1 interest payment to be
menjadi akan dibayarkan setiap 3 (tiga) paid every 3 (three) months.
bulan.
Pada tanggal 7 Agustus 2023, perjanjian kredit On August 7, 2023, the credit agreement was
tersebut diubah berdasarkan Perubahan Ketiga amended based on the Third Amendment to
atas Perjanjian Kredit sebagai berikut: the Credit Agreement as follows:
• memperpanjang jangka waktu fasilitas TLR- • extending the validity period of the TLR-2
2 berlaku hingga 12 Agustus 2025; facility until August 12, 2025;
• mengubah suku bunga TLR-1, menjadi suku • change the interest rate of TLR-1 to JIBOR
bunga JIBOR + marjin 0,75% per tahun; dan + a margin of 0.75% per annum; and
• mengubah suku bunga TLR-2, menjadi suku • change the interest rate of TLR-2 to JIBOR
bunga JIBOR + marjin 0,85% per tahun + a margin of 0.85% per annum for
dengan jangka waktu pembayaran kembali repayment periods of up to 12 months, and
sampai dengan 12 bulan dan JIBOR + JIBOR + a margin of 0.95% per annum for
marjin 0,95% per tahun dengan jangka repayment periods exceeding 12 months.
waktu pembayaran kembali lebih dari 12
bulan.
- 136 -
Page 799
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
d. PT Bank Central Asia Tbk (BCA) (lanjutan) d. PT Bank Central Asia Tbk (BCA) (continued)
Pada tanggal 4 Desember 2023, perjanjian On December 4, 2023, the credit agreement
kredit tersebut diubah kembali berdasarkan was further amended pursuant to the Fourth
Perubahan Keempat. Perubahan tersebut Amendment. The amendment aimed to:
bertujuan:
• memperpanjang jangka waktu fasilitas TLR- • extend the availability period of the TLR-1
1 berlaku hingga 09 Desember 2025; facility until December 9, 2025;
• mengubah suku bunga TLR-1, menjadi suku • change the interest rate of TLR-1 to JIBOR
bunga JIBOR + marjin 0,80% per tahun; dan + a margin of 0.80% per annum; and
• mengubah suku bunga TLR-2, menjadi suku • to change the interest rate of TLR-2 to
bunga JIBOR + marjin 0,85% per tahun JIBOR + a margin of 0.85% per annum for
dengan jangka waktu pembayaran kembali repayment periods of up to 12 months, and
sampai dengan 12 bulan dan JIBOR + JIBOR + a margin of 0.95% per annum for
marjin 0,95% per tahun dengan jangka repayment periods exceeding 12 months.
waktu pembayaran kembali lebih dari 12
bulan.
Pada tanggal 28 Juli 2025, terdapat Perubahan On July 28, 2025, a fifth amendment agreement
Perjanjian Kelima. Atas perjanjian kredit was executed. Under this credit agreement, an
tersebut, diberikan perpanjangan jangka waktu extension of the availability period for the facility
penarikan fasilitas, atas TLR-1 dan 2, yaitu drawdown was granted for TLR-1 and TLR-2,
hingga 24 bulan setelah ditulisnya perjanjian ini. up to 24 months from the date of this
agreement.
Selama periode perjanjian kredit, tidak ada hal- During the period of the credit agreement, there
hal yang dipersyaratkan atau tidak boleh is no requirement or prohibitions that should be
dilakukan oleh Bank terkait dengan perjanjian fulfilled by the Bank in relation to the loan
pinjaman yang diterima dari PT Bank Central agreement received from PT Bank Central Asia
Asia Tbk (BCA). Tbk (BCA).
Pada 28 Juli 2025, Bank melakukan penarikan On July 28, 2025, the Bank drew down two new
2 fasilitas baru pada BCA, yaitu senilai facilities from BCA, each amounting to
Rp1.000.000 pada masing-masing pinjaman Rp1,000,000, with both loans carrying an initial
dengan suku bunga mengambang sama-sama floating interest rate of 7.95%.
sebesar 7.95% di awal.
Kedua fasilitas pinjaman ini memiliki tenor 1 Both loan facilities have a tenor of 1 (one) year
(satu) tahun dan akan jatuh tempo pada tanggal and will mature on July 28, 2026. The principal
28 Juli 2026. Pokok akan dibayarkan pada saat is payable at maturity, while interest is payable
jatuh tempo sedangkan pembayaran bunga on a quarterly basis.
akan dibayarkan setiap 3 bulan.
Untuk tahun - tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, total pembayaran yang 2024, the total payments made for the principal
dilakukan atas pokok kepada BCA masing- to BCA amounted to RpNil and Rp2,000,000,
masing sebesar RpNihil dan Rp2.000.000. respectively.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, total pembayaran yang 2024, the total payments made for the interest
dilakukan atas bunga kepada PT Bank Central to PT Bank Central Asia Tbk amounted to
Asia Tbk masing-masing sebesar Rp34.404 dan Rp34,404 and Rp140,491, respectively.
Rp140.491.
- 137 -
Page 800
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
e. PT Bank Danamon Indonesia Tbk e. Bank Danamon Indonesia Tbk
Berdasarkan Perjanjian Kredit No. 886/PK/FI/ Based on Credit Agreement No. 886/PK/FI/
1020 tanggal 22 Oktober 2020, Bank telah 1020 dated October 22, 2020, the Bank has
memperoleh Fasilitas Kredit Berjangka (Fasilitas obtained a Term Credit Facility (KB Facility)
KB) dari PT Bank Danamon Indonesia Tbk from PT Bank Danamon Indonesia Tbk
(Danamon) sebesar Rp500.000 dengan suku (Danamon) in the amount of Rp500,000 with an
bunga yang ditentukan oleh konfirmasi dari interest rate determined by Danamon
Danamon. Jangka waktu fasilitas 12 (dua belas) confirmation. The term of the facility is 12
bulan dan bersifat berulang (revolving). Fasilitas (twelve) months and revolving. This facility is
ini digunakan untuk membiayai modal kerja used to finance the Bank's working capital.
Bank.
Bank dan Danamon telah menandatangani The Bank and Danamon signed an Amendment
Perjanjian Perubahan terhadap Perjanjian Kredit Agreement to Credit Agreement No. 508/PP/
No. 508/PP/EB/0821 tanggal 27 Agustus 2021 EB/0821 dated August 27, 2021 in lieu of Credit
sebagai pengganti Perjanjian Kredit No. 886/ Agreement No. 886/PK/FI/1020 dated
PK/FI/1020 tanggal 22 Oktober 2020. October 22, 2020. Changes to the Credit
Perubahan Perjanjian Kredit tersebut sebagai Agreement are as follows:
berikut:
1. Memperpanjang jangka waktu Fasilitas KB 1. Extending the term of the KB Facility for a
untuk jangka waktu 12 (dua belas) bulan period of 12 (twelve) months from
sejak 22 Oktober 2021 sampai 22 Oktober October 22, 2021 to October 22, 2022
2022 (revolving); dan (revolving); and
2. Menambah plafon Fasilitas KB yang semula 2. Increase the plafond of KB Facilities from
sebesar Rp500.000 menjadi sebesar Rp500,000 to Rp1,000,000.
Rp1.000.000.
Bank dan Danamon telah menandatangani The Bank and Danamon have signed several
beberapa kali perubahan terhadap perjanjian amendments to the credit agreement, including
kredit melalui surat permohonan perpanjangan through the letter of credit term extension
jangka waktu kredit No. B.B.587/ARO/EB/1022 request No. B.B.587/ARO/EB/1022 dated
tanggal 18 Oktober 2022, dan mengalami October 18, 2022, and further amendments
perubahan kembali pada perjanjian kredit under credit agreement No. 189/PP/EB/0623
No. 189/PP/EB/0623 tanggal 22 Juni 2023. dated June 22, 2023. Changes to the Credit
Perubahan Perjanjian Kredit tersebut sebagai Agreement are as follows:
berikut:
1. Memperpanjang jangka waktu Fasilitas KB 1. Extending the term of the KB Facility for a
untuk jangka waktu 12 (dua belas) bulan period of 12 (twelve) months from
sejak 22 Oktober 2022 sampai 22 Oktober October 22, 2022 to October 22, 2023
2023 (revolving); dan (revolving); and
2. Menambah plafon Fasilitas KB yang semula 2. Increase the plafond of KB Facilities from
sebesar Rp1.000.000 menjadi sebesar Rp1,000,000 to Rp2,000,000.
Rp2.000.000.
Bank dan Danamon telah menandatangani The Bank and Danamon signed an Amendment
Perjanjian Perubahan Terhadap Perjanjian Agreement to Credit Agreement No. 433/PP/
Kredit No. 433/PP/EB/1223 tanggal 22 EB/1223 dated December 22, 2023. Changes
Desember 2023. Perubahan Perjanjian Kredit to the Credit Agreement are as follows:
tersebut sebagai berikut:
1. Memperpanjang jangka waktu Fasilitas KB 1. Extending the term of the KB Facility for a
untuk jangka waktu 12 (dua belas) bulan period of 12 (twelve) months from
sejak 22 Oktober 2023 sampai 22 Oktober October 22, 2023 to October 22, 2024
2024 (revolving); dan (revolving); and
2. Mendapatkan fasilitas kredit berjangka 2 2. Obtained term credit facility 2 (KB Facility
(Fasilitas KB 2) sebesar Rp1.000.000. 2) amounting to Rp1,000,000.
- 138 -
Page 801
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
e. PT Bank Danamon Indonesia Tbk (lanjutan) e. PT Bank Danamon Indonesia Tbk
(continued)
Selama periode perjanjian kredit, Bank harus During the period of the Loan, the Bank shall
memberitahukan secara tertulis dan/atau tidak notify in writing and/or not in writing to
tertulis kepada Danamon untuk melakukan hal- Danamon to carry out the following activities,
hal antara lain sebagai berikut: among others:
i. Denda atas keterlambatan pembayaran dan i. Penalty for late payment and accelerated
percepatan pembayaran masing-masing payment of 3%, respectively;
sebesar 3%;
ii. Memberikan laporan keuangan yang telah ii. Provide audited/in-house financial
diaudit/in-house; statement;
iii. Menginformasikan kepada Danamon apabila iii. Inform Danamon if there is a change in
terjadi perubahan usaha/sesuatu yang dapat business/something that may change the
mengubah usaha atau kekayaan Bank, business or assets of the Bank, the articles
anggaran dasar dan perubahannya, of association and amendments, changes in
perubahan kepemilikan dan modal disetor ownership and paid-up capital as well as
serta perubahan Dewan Komisaris & Direksi changes in the Board of Commisioners and
Bank; Directors of Bank;
iv. Tunduk pada BMPK (Batas Maksimum iv. Comply to Legal Lending Limit;
Pemberian Kredit);
v. Memastikan kolektibilitas Bank pada v. Ensure that the collectability of Bank on
masing-masing Kreditur tetap pada each Creditor remains at Collectability 1;
kolektibilitas 1; dan and
vi. Menginformasikan jika Bank melakukan vi. To inform if the Bank conducts a merger,
peleburan, penggabungan, pengambilalihan consolidation, acquisition, or liquidation.
atau pembubaran.
Manajemen berpendapat bahwa seluruh Management believes that all compliance
persyaratan kepatuhan telah dipenuhi pada requirements have been met as at the date of
tanggal laporan posisi keuangan konsolidasian. the consolidated statement of financial position.
Pada tanggal 12 Februari 2024 dan 2 April 2024, On February 12, 2024, and April 2, 2024, the
Bank telah melunasi pinjaman dalam bentuk Bank settled a loan in USD totaling
USD dengan total sebesar USD80.000.000 USD80,000,000 (full amount) (Rp1,231,760).
(angka penuh) (Rp1.231.760).
Selama tahun 2024, Bank melakukan penarikan During 2024, the Bank drew down the loan
pinjaman sebesar Rp1.500.000. amounting to Rp1,500,000.
Pada tanggal 18 Desember 2024, Bank On December 18 2024, the Bank extended a
memperpanjang fasilitas kredit dari PT Bank credit facility from PT Bank Danamon Indonesia
Danamon Indonesia Tbk sebesar Rp3.000.000 Tbk amounting to Rp3,000,000 with a floating
dengan suku bunga mengambang di awal interest rate of 7.23%. The term of this facility
sebesar 7,23%. Jangka waktu fasilitas ini lasts until October 22, 2025 and is revolving.
berlangsung sampai 22 Oktober 2025 dan This facility is used to finance the Bank's
bersifat berulang (revolving). Fasilitas ini working capital. The principal will be paid at
digunakan untuk membiayai modal kerja Bank. maturity while interest payments will be paid
Pokok akan dibayarkan pada saat jatuh tempo every quarter.
sedangkan pembayaran bunga akan dibayarkan
setiap kuartal.
- 139 -
Page 802
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
e. PT Bank Danamon Indonesia Tbk (lanjutan) e. PT Bank Danamon Indonesia Tbk
(continued)
Pada 25 April 2025, Bank melakukan penarikan On April 25, 2025, the Bank made a loan
pinjaman kepada PT Bank Danamon Indonesia withdrawal to PT Bank Danamon Indonesia Tbk
Tbk sebesar Rp1.100.000.000 dengan suku amounting to Rp1,100,000,000 with an initial
bunga mengambang di awal sebesar 7.95%, floating interest rate of 7.95%, and the loan
dan jatuh tempo pinjaman pada 30 April 2026. maturity is on April 30, 2026.
Kemudian pada 28 Mei 2025, bank kembali Then on May 28, 2025, the bank made another
melakukan penarikan, yaitu sejumlah Rp300.000 withdrawal, namely Rp300,000 with an initial
dengan suku bunga mengambang di awal floating interest rate of 7.20% and the loan
sebesar 7.20% dan jatuh tempo pinjaman pada maturity is on July 1, 2025. This facility is used
01 Juli 2025. Fasilitas ini digunakan untuk to finance the Bank's working capital. The
membiayai modal kerja Bank. Pokok akan principal will be paid at maturity while interest
dibayarkan pada saat jatuh tempo sedangkan payments will be paid quarterly.
pembayaran bunga akan dibayarkan setiap
kuartal.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, total pembayaran yang 2024, the total principal repayments made to
dilakukan atas pokok kepada Danamon Bank Danamon Indonesia amounted to
Indonesia masing-masing sebesar Rp1.800.000 Rp1,800,000 and Rp720,000 & USD80,000,000
dan Rp720.000 & USD80.000.000 (Rp1,231,760), respectively.
(Rp1.231.760).
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, total pembayaran yang 2024, the total payments made for the interest
dilakukan atas bunga kepada Danamon to Danamon Indonesia amounted to Rp82,060
Indonesia masing-masing sebesar Rp82.060 and Rp57,040, respectively.
dan Rp57.040.
f. International Finance Corporation f. International Finance Corporation
Pada tanggal 31 Mei 2022, Bank telah On May 31, 2022, the Bank has signed a Bank
menandatangani perjanjian fasilitas pinjaman Bond loan facility agreement from the
Obligasi Bank dari International Finance International Finance Corporation (IFC) to
Corporation (IFC) untuk mendukung Operasi support the Relevant Financing Operations.
Pembiayaan yang Relevan. Pinjaman ini terdiri This loan consists of three facilities, namely:
dari tiga fasilitas, yaitu:
• Fasilitas Tranche 1 senilai Rp178.680 • Tranche 1 facility amounting Rp178,680
dengan suku bunga 7,54% pertahun. Bank with an interest rate of 7.54% per annum.
telah melakukan seluruh penarikan pinjaman The bank has made all loan withdrawals on
pada tanggal 25 Agustus 2022. August 25, 2022.
• Fasilitas Tranche 2 senilai Rp148.200 • Tranche 2 facility amounting Rp148,200
dengan suku bunga 7,54% pertahun. Bank with an interest rate of 7.54% per annum.
telah melakukan seluruh penarikan pinjaman The bank has made all loan withdrawals
pada tanggal 31 Agustus 2022. on August 31, 2022.
• Fasilitas Tranche 3 senilai Rp564.550 • Tranche 3 facility amounting Rp564,550
dengan suku bunga 7,66% pertahun. Bank with an interest rate of 7.66% per annum.
telah melakukan seluruh penarikan pinjaman The bank has made all loan withdrawals
pada tanggal 2 September 2022. on September 2, 2022.
- 140 -
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
f. International Finance Corporation (lanjutan) f. International Finance Corporation
(continued)
Fasilitas pinjaman ini memiliki tenor 3 (tiga) This loan facility has a tenor of 3 (three) years
tahun dan akan jatuh tempo pada tanggal and will mature on August 25 - September 2,
25 Agustus - 2 September 2025. Pokok akan 2025. The principal will be paid at maturity while
dibayarkan pada saat jatuh tempo sedangkan interest payments will be paid every 6 months.
pembayaran bunga akan dibayarkan setiap 6
bulan.
Namun, pada tanggal 13 Februari 2025 Bank However, on February 13, 2025, the Bank fully
telah melakukan pelunasan atas fasilitas ini. settled this facility.
Untuk tahun - tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, total pembayaran yang 2024, the total payments made for the principal
dilakukan atas pokok kepada IFC masing- to IFC amounted to Rp888,886 and RpNil,
masing sebesar Rp888.886 dan RpNihil. respectively.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, total pembayaran yang 2024, the total payments made for the interest
dilakukan atas bunga pinjaman kepada IFC payment to IFC were Rp31,149 and Rp68,757,
adalah sebesar Rp31.149 dan Rp68.757. respectively.
g. Kookmin Bank Co. Ltd., Singapore Branch g. Kookmin Bank Co. Ltd., Singapore Branch
Pada tanggal 10 Juni 2022, Bank telah On June 10, 2022, the Bank has signed a loan
menandatangani perjanjian fasilitas facility agreement from the Kookmin Bank Co.
peminjaman kembali dari Kookmin Bank Co. Ltd., Singapore Branch to support the Relevant
Ltd., Singapore Branch untuk mendukung Financing Operations. This loan consists of
Operasi Pembiayaan yang Relevan. Pinjaman three facilities, namely:
ini terdiri dari tiga fasilitas, yaitu:
• Fasilitas Tranche 1 senilai Rp714.720 • Tranche 1 facility amounting Rp714,720
dengan suku bunga 7,54% per tahun. Bank with an interest rate of 7.54% per year. The
telah melakukan seluruh penarikan bank has made all loan withdrawals on
pinjaman pada tanggal 29 Agustus 2022. August 29, 2022.
• Fasilitas Tranche 2 senilai Rp592.800 • Tranche 2 facility amounting Rp592,800
dengan suku bunga 7,54% per tahun. Bank with an interest rate of 7.54% per year. The
telah melakukan seluruh penarikan bank has made all loan withdrawals on
pinjaman pada tanggal 2 September 2022. September 2, 2022.
• Fasilitas Tranche 3 senilai Rp2.258.200 • Tranche 3 facility amounting Rp2,258,200
dengan suku bunga 7,66% per tahun. Bank with an interest rate of 7.66% per year. The
telah melakukan seluruh penarikan bank has made all loan withdrawals on
pinjaman pada tanggal 6 September 2022. September 6, 2022.
Fasilitas pinjaman ini memiliki tenor 3 (tiga) This loan facility has a tenor of 3 (three) years
tahun dan akan jatuh tempo pada tanggal and will mature on August 20 - 28, 2025. The
20 - 28 Agustus 2025. Pokok akan dibayarkan principal will be paid at maturity while interest
pada saat jatuh tempo sedangkan pembayaran payments will be paid every 6 months.
bunga akan dibayarkan setiap 6 bulan.
Bank tidak memberikan jaminan apapun atas The Bank does not provide any collateral for
pinjaman ini. this loan.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
g. Kookmin Bank Co. Ltd., Singapore Branch g. Kookmin Bank Co. Ltd., Singapore Branch
(lanjutan) (continued)
Selama periode perjanjian kredit, tidak ada hal- During the period of the credit agreement, there
hal yang dipersyaratkan atau tidak boleh is no requirement or prohibitions that should be
dilakukan oleh Bank terkait dengan perjanjian fulfilled by the Bank in relation to the loan
pinjaman yang diterima dari Kookmin Bank Co. agreement received from Kookmin Bank Co.
Ltd., Singapore Branch. Ltd., Singapore Branch.
Untuk dan tahun yang berakhir For the year ended December 31, 2025, there
31 Desember 2025, terdapat pembayaran was a principal repayment to Kookmin Bank
pokok kepada Kookmin Bank Co. Ltd., Co. Ltd., Singapore Branch amounting to
Singapore Branch sejumlah Rp3.557.175 Rp3,557,175 (settlement), whereas in 2024
(pelunasan), sedangkan pada 2024 belum there was no principal repayment made.
terdapat pembayaran untuk pokok.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, total pembayaran yang 2024, the total payments made for the interest
dilakukan atas bunga pinjaman kepada payment to Kookmin Bank Co. Ltd., Singapore
Kookmin Bank Co. Ltd., Singapore Branch Branch Indonesia were Rp275,682 and
masing-masing sebesar Rp275.582 dan Rp276,138, respectively.
Rp276.138.
h. Kookmin Bank Co. Ltd., Hong Kong Branch h. Kookmin Bank Co. Ltd., Hong Kong Branch
Pada tanggal 29 Juni 2022, Bank telah On June 29, 2022, the Bank has signed a loan
menandatangani perjanjian fasilitas pinjaman facility agreement from Kookmin Bank Co. Ltd.,
dari Kookmin Bank Co. Ltd., Hong Kong Branch Hong Kong Branch to finance general working
untuk membiayai kebutuhan modal kerja umum capital needs and strengthen the long-term
dan memperkuat struktur permodalan jangka capital structure. The total plafond for the facility
panjang. Jumlah plafon keseluruhan dari amounting Rp3,000,000.
fasilitas sebesar Rp3.000.000.
Fasilitas pinjaman ini memiliki tenor 7 (tujuh) This loan facility has a tenor of 7 (seven) years
tahun dan akan jatuh tempo pada tanggal and will mature on June 30, 2029. The principal
30 Juni 2029. Pokok akan dibayarkan pada is payable at maturity, while interest is payable
saat jatuh tempo sedangkan pembayaran on a quarterly basis.
bunga akan dibayarkan setiap 3 bulan.
Pada tahun ini terdapat pelunasan lebih cepat. During the current year, an early repayment
Pinjaman telah dilunasi pada 26 Juni 2025. occurred, and the loan was fully settled on June
26, 2025
Bank tidak memberikan jaminan apapun atas The Bank does not provide any collateral for
pinjaman ini. this loan.
Selama periode perjanjian kredit, tidak ada hal- During the period of the credit agreement, there
hal yang dipersyaratkan atau tidak boleh is no requirement or prohibitions that should be
dilakukan oleh Bank terkait dengan perjanjian fulfilled by the Bank in relation to the loan
pinjaman yang diterima dari Kookmin Bank Co. agreement received from Kookmin Bank Co.
Ltd., Hong Kong Branch. Ltd., Hong Kong Branch.
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Page 805
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
h. Kookmin Bank Co. Ltd., Hong Kong Branch h. Kookmin Bank Co. Ltd., Hong Kong Branch
(lanjutan) (continued)
Untuk tahun - tahun yang berakhir 31 For the years ended December 31, 2025 and
Desember 2025 dan 2024, total pembayaran 2024, the total payments made for the principal
yang dilakukan atas pokok kepada Kookmin to Kookmin Bank amounted to Rp3,000,000
Bank masing-masing sebesar Rp3.000.000 dan and RpNil, respectively.
RpNihil.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, total pembayaran yang 2024, the total payments made for the interest
dilakukan atas bunga pinjaman kepada payment to Kookmin Bank Co. Ltd., Hong Kong
Kookmin Bank Co. Ltd., Hong Kong Branch Branch Indonesia were Rp142,789 and
masing-masing sebesar Rp142.789 dan Rp288,733, respectively.
Rp288.733.
i. The Korea Development Bank, Singapore i. The Korea Development Bank, Singapore
Branch Branch
Pada tanggal 1 April 2024, Bank telah On April 1, 2024, the Bank has signed a loan
menandatangani perjanjian fasilitas pinjaman facility agreement from The Korea Development
dari The Korea Development Bank, Singapore Bank, Singapore Branch to finance general
Branch untuk membiayai kebutuhan modal kerja working capital needs The total plafond for 2
umum, dengan jumlah plafon dari 2 fasilitas facility amounted to USD300,000,000 (full
sebesar USD300.000.000 (angka penuh). amount).
Fasilitas pinjaman ini menggunakan suku bunga This loan facility bears a floating interest rate,
mengambang, dengan tingkat suku bunga di with initial rates of 6.53% and 6.58%. The loan
awal sebesar 6,53% dan 6,58%. Pinjaman has a tenor of 5 (five) years and will mature on
memiliki tenor 5 (lima) tahun dan akan jatuh April 1, 2029. The principal is payable at
tempo pada tanggal 1 April 2029. Pokok akan maturity, while interest is payable on a quarterly
dibayarkan pada saat jatuh tempo sedangkan basis.
pembayaran bunga akan dibayarkan setiap 3
bulan.
Fasilitas pinjaman telah dijamin dengan The loan facility has been secured by a Standby
Standby Letter of Credit (SBLC) yang Letter of Credit (SBLC) issued by KB Kookmin
diterbitkan oleh KB Kookmin Bank, Singapore Bank, Singapore Branch, providing the
Branch, yang menyediakan perlindungan aggregate coverage up to
menyeluruh hingga USD300.000.000 (angka USD300,000,000 (full amount). This SBLC
penuh). SBLC ini memberikan jaminan provides a payment guarantee to the lender,
pembayaran kepada pihak pemberi kredit, ensuring that the credit obligations will be
memastikan bahwa kewajiban kredit akan fulfilled in accordance with the applicable terms.
terpenuhi sesuai dengan ketentuan yang
berlaku.
Selama periode perjanjian kredit, Bank harus During the period of the Loan, the Bank should
memberitahukan secara tertulis dan/atau tidak notify in writing and/or not in writing to
tertulis kepada The Korea Development Bank, The Korea Development Bank, Singapore
Singapore Branch untuk melakukan hal-hal Branch to carry out the following activities,
antara lain sebagai berikut: among others:
i. Memberikan laporan keuangan yang telah i. Provide audited/in-house financial
diaudit/in-house; statement;
ii. Memastikan bahwa Bank telah mematuhi ii. Ensure that the Bank has complied with all
seluruh ketentuan perpajakan yang berlaku applicable tax regulations;
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Page 806
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
i. The Korea Development Bank, Singapore i. The Korea Development Bank, Singapore
Branch (lanjutan) Branch (continued)
iii. Menginformasikan jika Bank melakukan iii. Inform if Bank conducts consolidation,
peleburan, penggabungan, merger, acquisitions or dissolution;
pengambilalihan atau pembubaran;
iv. Memberikan penyampaian laporan v. Submit financial reports and relevant
keuangan dan bukti keterbukaan yang disclosure evidence; and
relevan; dan
vi. Memastikan bahwa KB Korea adalah vi. Ensure that KB Korea remains the largest
pemegang saham terbesar selama jangka shareholder during the loan period.
waktu pinjaman.
Manajemen berpendapat bahwa seluruh Management believes that all compliance
persyaratan kepatuhan telah dipenuhi pada requirements have been met as at the date of the
tanggal laporan posisi keuangan konsolidasian. consolidated statement of financial position.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024 tidak ada pembayaran pokok 2024, there were no principal repayments made
kepada The Korea Development Bank, to The Korea Development Bank, Singapore
Singapore Branch. Branch.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025 and
2025 dan 2024, total pembayaran yang 2024, the total interest payments made to The
dilakukan atas bunga pinjaman kepada The Korea Development Bank, Singapore Branch
Korea Development Bank, Singapore Branch amounted to USD17,020,179 (full amount)
masing-masing sebesar USD17.020.179 (angka (Rp283,811) and USD9,049,648 (full amount)
penuh) (Rp283.811) dan USD9.049.648 (angka (Rp145,654), respectively.
penuh) (Rp145.654).
j. PT Bank HSBC Indonesia j. PT Bank HSBC Indonesia
Pada tanggal 18 Juli 2023, Bank telah On July 18, 2023, the Bank entered into a loan
menandatangani perjanjian fasilitas pinjaman facility agreement with PT Bank HSBC Indonesia
dari PT Bank HSBC Indonesia (HSBC), untuk (HSBC) to finance the Bank’s short-term working
membiayai kebutuhan modal kerja jangka capital needs. The initial facility limit amounted to
pendek Bank. Jumlah plafon di awal sebesar USD70,000,000 (full amount).
USD70.000.000 (angka penuh).
Pada 27 Maret 2025, Bank melakukan On March 27, 2025, the Bank made its first
penarikan pinjaman yang pertama sebesar drawdown amounting to USD70,000,000 (full
USD70.000.000 (angka penuh). Pinjaman amount). The loan bears a floating interest rate,
menggunakan suku bunga mengambang, with an initial rate of 5.65%.
dengan tingkat suku bunga di awal sebesar
5,65%.
Pada 30 Juni 2025, terdapat Perubahan On June 30, 2025, the First Amendment to the
Pertama terkait perjanjian. Bank HSBC agreement was executed. Bank HSBC provided
memberikan tambahan plafon pinjaman sebesar an additional facility limit of USD30,000,000. At
USD30.000.000. Kemudian, pada waktu yang the same time, the Bank immediately drew down
sama Bank langsung melakukan penarikan the additional amount from the increased facility
kembali sebesar tambahan dari plafon pinjaman limit. The loan also bears a floating interest rate,
tersebut. Pinjaman juga menggunakan suku with an initial rate of 5.65%.
bunga mengambang dengan tingkat suku bunga
di awal sebesar 5,65%.
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Page 807
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
j. PT Bank HSBC Indonesia (lanjutan) j. PT Bank HSBC Indonesia (continued)
Pinjaman memiliki tenor 1 (satu) tahun dan akan The loan has a tenor of 1 (one) year and will
jatuh tempo pada Maret dan Juni 2026. Pokok mature in March and June 2026. The principal is
akan dibayarkan pada saat jatuh tempo payable at maturity, while interest is payable on a
sedangkan pembayaran bunga akan dibayarkan quarterly basis.
setiap 3 bulan.
Bank tidak memberikan jaminan apapun atas The Bank did not provide any collateral for this
pinjaman ini. loan.
Selama periode perjanjian kredit, Bank harus During the term of the loan agreement, the Bank
memenuhi beberapa hal, antara lain adalah is required to comply with several covenants,
sebagai berikut: among others, as follows:
1. Bank tidak dapat, tanpa persetujuan tertulis 1. The Bank may not, without prior written
dari HSBC terlebih dahulu, persetujuan consent from the HSBC (which shall not be
mana tidak akan tidak diberikan tanpa unreasonably withheld):
alasan yang wajar:
a. menyatakan atau melakukan a. declare or make any dividend payments
pembayaran dividen atau membagikan or distribute capital or assets to
modal atau aset kepada pemegang shareholders and/or directors of the
saham dan/atau direksi dari Bank; Bank;
b. membuat, menanggung atau b. create, assume, or permit any security
mengizinkan adanya suatu jaminan interest, whether existing or to be
baik yang saat ini ada atau yang akan acquired in the future, for the benefit of
diperoleh di kemudian hari, untuk other parties;
kepentingan pihak lain;
c. membuat, mengadakan atau c. incur, create, or permit/agree to any
mengizinkan/menyetujui suatu hutang indebtedness or obligations whatsoever
ataupun kewajiban apapun (termasuk (including those arising from any
yang berdasarkan pada suatu guarantee agreement);or
perjanjian penanggungan); atau
d. memberikan suatu pinjaman atau kredit d. grant any loans or credit to any company
kepada perusahaan atau orang lain or individual whatsoever.
siapapun juga.
2. Bank setuju untuk mensubordinasi seluruh 2. The Bank agrees to subordinate all existing
pinjaman pemegang saham yang saat ini or future shareholder loans to the facility
ada atau akan ditanggung di kemudian hari provided by the HSBC.
terhadap fasilitas yang diberikan oleh
HSBC.
3. Bank berjanji: 3. The Bank undertakes:
a. untuk memastikan bahwa KB Financial a. to ensure that KB Financial Group
Group akan tetap menjadi pemegang remains the majority shareholder of the
saham mayoritas dari seluruh modal Bank; and
Bank; dan
b. bahwa klaim-klaim HSBC terhadap b. that the HSBC claims against the Bank
Bank menurut Perjanjian ini akan under this Agreement shall rank at least
berperingkat sekurang-kurangnya pari pari passu with the claims of other
passu dengan klaim-klaim dari kreditor- creditors of the Bank, except for
kreditor Bank lainnya, kecuali obligations that must be given priority
kewajiban-kewajiban yang harus under applicable law.
didahulukan secara hukum yang
diberlakukan atas perusahaan-
perusahaan secara umum.
- 145 -
Page 808
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
j. PT Bank HSBC Indonesia (lanjutan) j. PT Bank HSBC Indonesia (continued)
Manajemen berpendapat bahwa seluruh Management believes that all compliance
persyaratan kepatuhan telah dipenuhi pada requirements have been fulfilled as of the date
tanggal laporan posisi keuangan konsolidasian. of the consolidated statement of financial
position.
Untuk tahun yang berakhir 31 Desember 2025 For the years ended December 31, 2025 and
dan 2024 tidak ada pembayaran pokok kepada 2024, there were no principal repayments
HSBC. made to HSBC.
Untuk tahun yang berakhir 31 Desember 2025, For the year ended December 31, 2025, the
total pembayaran yang dilakukan atas bunga total interest payments made on the loan to
pinjaman kepada HSBC adalah sebesar HSBC amounted to USD3,839,680 (full
USD3.839.680 (angka penuh) atau sebesar amount) or equivalent to Rp64,027.
Rp64.027.
k. Kookmin Bank Co. Ltd (Kookmin Bank k. Kookmin Bank Co. Ltd (Kookmin Bank
Headquarters Headquarters
Pada tanggal 26 Juni 2025, Bank telah On June 26, 2025, the Bank entered into a
menandatangani perjanjian fasilitas pinjaman loan facility agreement with Kookmin Bank Co.
dari Kookmin Bank Co. Ltd, untuk modal inti Ltd to support additional core capital. The
tambahan. Jumlah plafon di awal sebesar initial facility limit amounted to Rp3,000,000.
Rp3.000.000.
Bank lalu melakukan penarikan pinjaman The Bank subsequently drew down the loan in
sebesar plafon (Rp3.000.000). Pinjaman the amount of the full facility (Rp3,000,000).
menggunakan suku bunga mengambang, The loan bears a floating interest rate, with an
dengan tingkat suku bunga di awal sebesar initial rate of 9.51%.
9,51%.
Pinjaman memiliki tenor 5 (lima) tahun dan akan The loan has a tenor of 5 (five) years and will
jatuh tempo pada Maret dan Juni 2030. Pokok mature in March and June 2030. The principal
akan dibayarkan pada saat jatuh tempo will be repaid at maturity, while interest will be
sedangkan pembayaran bunga akan dibayarkan paid every three months.
setiap 3 bulan.
Bank tidak memberikan jaminan apapun atas The Bank did not provide any collateral for this
pinjaman ini. loan.
Untuk tahun yang berakhir 31 Desember 2025 For the year ended December 31, 2025, there
tidak ada pembayaran pokok kepada Kookmin were no principal repayments made to
Bank Co. Ltd. Kookmin Bank Co. Ltd.
Untuk tahun yang berakhir 31 Desember 2025, For the year ended December 31, 2025, the
total pembayaran yang dilakukan atas bunga total interest payments made on the loan to
pinjaman kepada Kookmin Bank Co. Ltd sebesar Kookmin Bank Co. Ltd amounted to
Rp147.422. Rp147,422.
l. Lain-lain l. Others
Pinjaman lain-lain adalah pinjaman yang diterima Other borrowings represent borrowings
oleh PT KB Bukopin Finance dalam Rupiah yang received by PT KB Bukopin Finance in Rupiah
berasal dari: from:
2025 2024
Pihak ketiga: Third parties:
PT Bank Oke Indonesia Tbk - 94.895 PT Bank Oke Indonesia Tbk
Total - 94.895 Total
- 146 -
Page 809
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
l. Lain-Lain (lanjutan) l. Others (continued)
PT Bank Oke Indonesia Tbk PT Bank Oke Indonesia Tbk
Pada tanggal 8 Oktober 2024, PT KB Bukopin On October 8 2024, PT KB Bukopin Finance
Finance memperoleh fasilitas Pinjaman Modal obtained a Working Capital - Installment Loan
Kerja - Installment dengan sifat kredit Non- facility with Non-Revolving credit
Revolving, dari Bank Oke, dengan maksimum characteristics, from Bank Oke, with a
pinjaman sebesar Rp100.000.000.000. (angka maximum loan of Rp100,000,000,000 (full
penuh) amount).
Fasilitas ini digunakan untuk tambahan modal This facility is used for additional working
kerja untuk penyaluran pembiayaan pada capital for distribution of financing to Corporate
Pembiayaan Corporate, Pembiayaan Usaha Financing, Financing for Micro, Small and
Mikro, Kecil Menengah (UMKM) atau Koperasi Medium Enterprises (MSMEs) or Cooperatives
Usaha Mikro, Kecil Menengah atau Penduduk for Micro, Small and Medium Enterprises or
Berpenghasilan Rendah (PBR). Fasilitas Low Income Residents (PBR). This loan facility
pinjaman ini dikenakan bunga sebesar 8,75% bears interest of 8.75% per year. The term of
per tahun. Jangka waktu perjanjian kredit 36 the credit agreement is 36 months.
bulan.
Pinjaman ini dijamin dengan fidusia atas piutang This loan is secured by fiduciary on the
milik Entitas anak dengan nilai penjaminan Subsidiaries’s receivables with a guarantee
sebesar Rp120.000.000.000 (nilai penuh). value of Rp120,000,000,000 (full amount).
Entitas anak harus mempertahankan rasio-rasio The Subsidiaries must maintain its financial
keuangan dan memperoleh persetujuan tertulis ratios and obtained prior written approval from
terlebih dahulu dari Oke Bank, antara lain: Oke Bank, among others:
a. Piutang lebih dari 30 hari maksimum 10% a. Receivables over 30 days maximum 10%
dari nilai piutang bruto; of gross receivables value;
b. Menjaga piutang lebih dari 90 hari b. Receivables over 90 days maximum 7% of
maksimum 7% dari nilai piutang bruto; gross receivables value;
c. Kerugian kredit bersih tahunan maksimum c. Annual net credit loss at a maximum 6%;
6%;
d. Capital adequacy ratio minimum 14%; d. Capital adequacy ratio at a minimum 14%;
e. Gearing ratio maksimum 8x; e. Gearing ratio at a maximum 8x;
f. Melakukan perubahan anggaran dasar, f. Amending the articles of association,
antara lain, pengurangan modal atau among others, capital reduction or
perubahan pemegang saham yang changes in shareholding that result in KB
mengakibatkan kepemilikan saham KB Group's share ownership is below 51%;
Grup dibawah 51%;
g. Melakukan likuidasi, peleburan, g. Undertaking liquidation, merger,
pembubaran dan/atau hal lain untuk dissolution, and/or any other actions
kepentingan Entitas anak; deemed to be in the best interest of the
Subsidiaries;
h. Mengalihkan sebagian besar kekayaan h. Transferring a substantial portion of the
Entitas anak dan/atau mengikatkan diri Subsidiaries assets and/or assuming
sebagai penjamin kepada pihak ketiga; obligations as a guarantor to third parties;
i. Menerima kredit dan/atau pinjaman baru i. Obtaining new credit and/or loans from
dari bank lain dan pihak ketiga lainnya other banks or third parties in any form, if
dalam bentuk apapun apabila tidak such actions do not comply with the terms
memenuhi ketentuan financial covenant. of the financial covenants.
Transaksi kepada PT Oke Bank dilakukan oleh Transactions with PT Oke Bank were entered by
PT Bukopin Finance, pada tahun 2025 Bank PT Bukopin Finance. In 2025, the subsidiary
telah kehilangan pengendalian atas PT Bukopin was classified as assets held for sale. (Note 55).
Finance (Catatan 55).
- 147 -
Page 810
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
24. Surat Berharga yang Diterbitkan 24. Marketable Securities Issued
a. Berdasarkan jenis a. By type
31 Desember/December 31, 2025
Jangka waktu Tingkat bunga
suku bunga/ per tahun/ Nilai tercatat/
Wali amanat/ Peringkat/ Jatuh tempo/ Interest rate Interest rate Carrying
Arranger Rating Maturity period per annum amount
Obligasi Subordinasi
Berkelanjutan III Shelf-registered
Bank KB Bukopin Subordinated Bond III
Tahap I Tahun 2021 PT Bank Mandiri idAA 9 September 2026/ Bank KB Bukopin
Seri A (Persero) Tbk (Pefindo) September 9, 2026 60 8,00 315.000 Tranche I Year 2021 A Series
Obligasi Subordinasi
Berkelanjutan III Shelf-registered
Bank KB Bukopin Subordinated Bond III
Tahap I Tahun 2021 PT Bank Mandiri idAA 9 September 2028/ Bank KB Bukopin
Seri B (Persero) Tbk (Pefindo) September 9, 2028 84 8,00 685.000 Tranche I Year 2021 B Series
Obligasi Senior Hongkong and Shelf-registered
Global Bonds Shanghai Banking BBB 30 Oktober 2027/ Global Bonds
Tahun 2024 Corporation Limited (Fitch) October 30, 2027 36 6,29 5.002.500 Year 2024
Obligasi Subordinasi
Berkelanjutan IV Shelf-registered
KB Bank Bukopin Subordinated Bond IV
Tahap I Tahun 2025 PT Bank BRI AA 4 Juli 2030/ Bank KB Bukopin
Seri A (Persero) Tbk (Fitch) July 4, 2030 60 7,25 50.000 Tranche I Year 2025 A Series
Obligasi Subordinasi
Berkelanjutan IV Shelf-registered
KB Bank Bukopin Subordinated Bond IV
Tahap I Tahun 2025 PT Bank BRI AAA 4 Juli 2032/ Bank KB Bukopin
Seri B (Persero) Tbk (Fitch) July 4, 2032 12 7,70 198.000 Tranche I Year 2025 B Series
Obligasi Senior Shelf-registered
Berkelanjutan II Senior Bond II
KB Bank Bukopin PT Bank BRI AAA 4 Juli 2028/ Bank KB Bukopin
Tahap I Tahun 2025 (Persero) Tbk (Fitch) July 4, 2030 36 6,80 136.010 Tranche I Year 2025
Obligasi Senior
Berkelanjutan II Shelf-registered
KB Bank Bukopin Senior Bond II
Tahap II Tahun 2025 PT Bank BRI AAA 9 September 2026/ Bank KB Bukopin
Seri A (Persero) Tbk (Fitch) September 9, 2026 12 6,45 800.000 Tranche II Year 2025 A Series
Obligasi Senior
Berkelanjutan II Shelf-registered
KB Bank Bukopin Senior Bond II
Tahap II Tahun 2025 PT Bank BRI AAA 23 Agustus 2028/ Bank KB Bukopin
Seri B (Persero) Tbk (Fitch) Augst 23, 2028 36 6,80 1.333.500 Tranche II Year 2025 B Series
Obligasi Senior
Berkelanjutan II Shelf-registered
KB Bank Bukopin Senior Bond II
Tahap II Tahun 2025 PT Bank BRI AAA 29 Agustus 2030/ Bank KB Bukopin
Seri C (Persero) Tbk (Fitch) Augst 29, 2030 60 6,85 20.000 Tranche II Year 2025 C Series
Dikurangi: Biaya emisi Less: Unamortized
yang belum diamortisasi (34.088) issuance cost
8.505.922
31 Desember/December 31, 2024
Jangka waktu Tingkat bunga
suku bunga/ per tahun/ Nilai tercatat/
Wali amanat/ Peringkat/ Jatuh tempo/ Interest rate Interest rate Carrying
Arranger Rating Maturity period per annum amount
Obligasi Subordinasi
Berkelanjutan III Shelf-registered
Bank KB Bukopin Subordinated Bond III
Tahap I Tahun 2021 PT Bank Mandiri idAA 9 September 2026/ Bank KB Bukopin
Seri A (Persero) Tbk (Pefindo) September 9, 2026 60 8 315.000 Tranche I Year 2021 A Series
Obligasi Subordinasi
Berkelanjutan III Shelf-registered
Bank KB Bukopin Subordinated Bond III
Tahap I Tahun 2021 PT Bank Mandiri idAA 9 September 2028/ Bank KB Bukopin
Seri B (Persero) Tbk (Pefindo) September 9, 2028 84 8,9 685.000 Tranche I Year 2021 B Series
Obligas Senior Hongkong and Shelf-registered
Global Bonds Shanghai Banking BBB 30 Oktober 2027/ Global Bonds
Tahun 2024 Corporation Limited (Fitch) October 30, 2027 36 5.658 4.828.500 Year 2024
Dikurangi: Biaya emisi Less: Unamortized
yang belum diamortisasi (38.342) issuance cost
5.790.158
- 148 -
Page 811
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
24. Surat Berharga yang Diterbitkan (lanjutan) 24. Marketable Securities Issued (continued)
a. Berdasarkan jenis (lanjutan) a. By type (continued)
Pada tanggal 28 Februari 2017, Bank On February 28, 2017, the Bank issued Shelf-
menerbitkan dan mencatatkan Obligasi registered Subordinated Bond II Bank KB
Subordinasi Berkelanjutan II Bank KB Bukopin Bukopin Tranche II Year 2017 amounting to
Tahap II tahun 2017 sebesar Rp1.405.000 Rp1,405,000 with 11% fixed interest per annum
dengan tingkat bunga tetap sebesar 11% per and has 7 (seven) years tenor since issuance
tahun dan berjangka waktu 7 (tujuh) tahun sejak date. The bond is listed on the Indonesia Stock
tanggal emisi. Obligasi ini dicatat di Bursa Efek Exchange. The bond’s interest will be paid on
Indonesia. Bunga obligasi dibayarkan setiap 3 quarterly basis.
(tiga) bulan.
Pembayaran bunga obligasi pertama telah The first interest payment was made on
dilakukan pada tanggal 29 Mei 2017, May 29, 2017, while the last interest payment
sedangkan pembayaran bunga obligasi terakhir and due date of the bond’s principal will be
sekaligus jatuh tempo pokok obligasi akan made on February 28, 2024 (on February 27,
dilakukan pada tanggal 28 Februari 2024 (pada 2024, the Bank has repaid the Bonds).
tanggal 27 Februari 2024 Bank telah melunasi
Obligasi tersebut).
Pada tanggal 9 September 2021, Bank On September 9, 2021, the Bank issued Shelf-
menerbitkan dan mencatatkan Obligasi registered Bond I Bank KB Bukopin Tranche I
Berkelanjutan I Bank KB Bukopin Tahap I tahun Year 2021 amounting to Rp1,000,000 with
2021 sebesar Rp1.000.000 dengan tingkat 6.25% fixed interest per annum and has 3
bunga tetap sebesar 6,25% per tahun dan (three) years tenor since issuance date. The
berjangka waktu 3 (tiga) tahun sejak tanggal bond is listed on the Indonesia Stock
emisi. Obligasi ini dicatat di Bursa Efek Exchange. The bond’s interest will be paid on
Indonesia. Bunga obligasi dibayarkan setiap 3 quarterly basis.
(tiga) bulan.
Pembayaran bunga obligasi pertama telah The first interest payment was made on
dilakukan pada tanggal 9 Desember 2021, December 9, 2021, while the last interest
sedangkan pembayaran bunga obligasi terakhir payment and due date of the bond’s principal
sekaligus jatuh tempo pokok obligasi akan will be made on September 9, 2024. (on
dilakukan pada tanggal 9 September 2024. September 6, 2024, the Bank has repaid the
(pada tanggal 6 September 2024 Bank telah Bonds).
melunasi Obligasi tersebut).
Pada tanggal 9 September 2021, Bank On September 9, 2021, the Bank issued Shelf-
menerbitkan dan mencatatkan Obligasi registered Subordinated Bond III Bank KB
Subordinasi Berkelanjutan III Bank KB Bukopin Bukopin Tranche I Year 2021 Series A
Tahap I tahun 2021 Seri A sebesar Rp315.000 amounting to Rp315,000 with 8% fixed interest
dengan tingkat bunga tetap sebesar 8% per per annum and has 5 (five) years tenor since
tahun dan berjangka waktu 5 (lima) tahun sejak issuance date. The bond is listed on the
tanggal emisi. Obligasi ini dicatat di Bursa Efek Indonesia Stock Exchange. The bond’s interest
Indonesia. Bunga obligasi dibayarkan setiap 3 will be paid on quarterly basis.
(tiga) bulan.
Pembayaran bunga obligasi pertama telah The first interest payment was made on
dilakukan pada tanggal 9 Desember 2021, December 9, 2021, while the last interest
sedangkan pembayaran bunga obligasi terakhir payment and due date of the bond’s principal
sekaligus jatuh tempo pokok obligasi akan will be made on September 9, 2026.
dilakukan pada tanggal 9 September 2026.
- 149 -
Page 812
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
24. Surat Berharga yang Diterbitkan (lanjutan) 24. Marketable Securities Issued (continued)
a. Berdasarkan jenis (lanjutan) a. By type (continued)
Pada tanggal 9 September 2021, Bank On September 9, 2021, the Bank issued Shelf-
menerbitkan dan mencatatkan Obligasi registered Subordinated Bond III Bank KB
Subordinasi Berkelanjutan III Bank KB Bukopin Bukopin Tranche I Year 2021 Series B
Tahap I tahun 2021 Seri B sebesar Rp685.000 amounting to Rp685,000 with 8.9% fixed
dengan tingkat bunga tetap sebesar 8,9% per interest per annum and has 7 (seven) years
tahun dan berjangka waktu 7 (tujuh) tahun tenor since issuance date. The bond is listed on
sejak tanggal emisi. Obligasi ini dicatat di Bursa the Indonesia Stock Exchange. The bond’s
Efek Indonesia. Bunga obligasi dibayarkan interest will be paid on quarterly basis.
setiap 3 (tiga) bulan.
Pembayaran bunga obligasi pertama telah The first interest payment was made on
dilakukan pada tanggal 9 Desember 2021, December 9, 2021, while the last interest
sedangkan pembayaran bunga obligasi terakhir payment and due date of the bond’s principal
sekaligus jatuh tempo pokok obligasi akan will be made on September 9, 2028.
dilakukan pada tanggal 9 September 2028.
Pada tanggal 30 Oktober 2024, Bank On October 30, 2024, the Bank issued Shelf
menerbitkan dan mencatatkan Obligasi Senior registered Senior Unsecured Notes (Global
Unsecured Notes sebesar USD 300.000.000 Bonds) amounting to USD 300.000.000
(angka penuh) (Rp4.828.500) dengan tingkat (full amount) (Rp4,828,500) which bears fixed
bunga tetap sebesar 5,658% per tahun dan interest rate of 5.658% per annum and has 3
berjangka waktu 3 (tiga) tahun sejak tanggal (three) years tenor since issuance date. The
emisi. Obligasi ini dicatat di Bursa Efek bond is listed on the Singapore Stock
Singapura. Bunga obligasi dibayarkan setiap 6 Exchange. The bond's interest will be paid on
(enam) bulan. semi annual basis.
Pembayaran bunga obligasi pertama akan The first bond interest payment will be made on
dilakukan pada tanggal 30 April 2025, April 30, 2025, while the last interest payment
sedangkan pembayaran bunga obligasi terakhir and due date of bond’s principal will be made
sekaligus jatuh tempo pokok obligasi akan on October 30, 2027.
dilakukan pada tanggal 30 Oktober 2027.
Pada tanggal 29 Agustus 2025, Bank On August 29, 2025, the Bank issued and listed
menerbitkan dan mencatatkan Obligasi Senior its Shelf Registered Bond II KB Bank Bukopin
Berkelanjutan II KB Bank Bukopin Tahap II Tranche II Year 2025 Series B amounting to
Tahun 2025 Seri B sebesar Rp1.333.500 Rp1,333,500, with a fixed interest rate of 6.80%
dengan tingkat bunga tetap sebesar 6,80% per per annum and a term of 3 (three) years from
tahun dan berjangka waktu 3 (tiga) tahun sejak the issuance date. The bonds are listed on the
tanggal emisi. Obligasi ini dicatat di Bursa Efek Indonesia Stock Exchange. Interest on the
Indonesia. Bunga obligasi dibayarkan setiap 3 bonds is payable quarterly.
(tiga) bulan.
Pembayaran bunga obligasi pertama dilakukan The first interest payment on the bonds was
pada tanggal 29 November 2025, sedangkan made on November 29, 2025, while the final
pembayaran bunga obligasi terakhir sekaligus interest payment, together with the maturity of
jatuh tempo pokok obligasi akan dilakukan pada the bond principal, will be made on August 29,
tanggal 29 Agustus 2028. 2028.
Pada tanggal 4 Juli 2025, Bank menerbitkan dan On July 4, 2025, the Bank issued and listed its
mencatatkan Obligasi Subordinasi Berkelanjutan Shelf Registered Subordinated Bond IV KB
IV KB Bank Bukopin Tahap I tahun 2025 Seri A Bank Bukopin Tranche I Year 2025 Series A
sebesar Rp50.000 dengan tingkat bunga tetap amounting to Rp50,000, with a fixed interest
sebesar 7,25% per tahun dan berjangka waktu 5 rate of 7.25% per annum and a term of 5 (five)
(lima) tahun sejak tanggal emisi. Obligasi ini years from the issuance date. The bonds are
dicatat di Bursa Efek Indonesia. Bunga obligasi listed on the Indonesia Stock Exchange.
dibayarkan setiap 3 (tiga) bulan. Interest on the bonds is payable quarterly.
- 150 -
Page 813
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
24. Surat Berharga yang Diterbitkan (lanjutan) 24. Marketable Securities Issued (continued)
a. Berdasarkan jenis (lanjutan) a. By type (continued)
Pembayaran bunga obligasi pertama dilakukan The first interest payment on the bonds was
pada tanggal 04 Oktober 2025, sedangkan made on October 4, 2025, while the final
pembayaran bunga obligasi terakhir sekaligus interest payment, together with the maturity of
jatuh tempo pokok obligasi akan dilakukan pada the bond principal, will be made on July 4,
tanggal 4 Juli 2030. 2030.
Pada tanggal 4 Juli 2025, Bank menerbitkan On July 4, 2025, the Bank issued and listed its
dan mencatatkan Obligasi Subordinasi Shelf Registered Subordinated Bond IV Bank
Berkelanjutan IV Bank KB Bukopin Tahap I KB Bukopin Tranche I Year 2025 Series B
tahun 2025 Seri B sebesar Rp198.000 dengan amounting to Rp198,000, with a fixed interest
tingkat bunga tetap sebesar 7,70% per tahun rate of 7.70% per annum and a term of 7
dan berjangka waktu 7 (tujuh) tahun sejak (seven) years from the issuance date. The
tanggal emisi. Obligasi ini dicatat di Bursa Efek bonds are listed on the Indonesia Stock
Indonesia. Bunga obligasi dibayarkan setiap 3 Exchange. Interest on the bonds is payable
(tiga) bulan. quarterly.
Pembayaran bunga obligasi pertama dilakukan The first interest payment on the bonds was
pada tanggal 4 Oktober 2025, sedangkan made on October 4, 2025, while the final
pembayaran bunga obligasi terakhir sekaligus interest payment, together with the maturity of
jatuh tempo pokok obligasi akan dilakukan the bond principal, will be made on July 4,
pada tanggal 4 Juli 2032. 2032.
Pada tanggal 4 Juli 2025, Bank menerbitkan On July 4, 2025, the Bank issued and listed its
dan mencatatkan Obligasi Senior Berkelanjutan Shelf Registered Bond II Bank KB Bukopin
II Bank KB Bukopin Tahap I tahun Rp136.010 Phase I amounting to Rp136,010, with a fixed
dengan tingkat bunga tetap sebesar 6,80% per interest rate of 6.80% per annum and a term of
tahun dan berjangka waktu 3 (tiga) tahun sejak 3 (three) years from the issuance date. The
tanggal emisi. Obligasi ini dicatat di Bursa Efek bonds are listed on the Indonesia Stock
Indonesia. Bunga obligasi dibayarkan setiap 3 Exchange. Interest on the bonds is payable
(tiga) bulan. quarterly.
Pembayaran bunga obligasi pertama dilakukan The first interest payment on the bonds was
pada tanggal 4 Oktober 2025, sedangkan made on October 4, 2025, while the final
pembayaran bunga obligasi terakhir sekaligus interest payment, together with the maturity of
jatuh tempo pokok obligasi akan dilakukan the bond principal, will be made on July 4,
pada tanggal 4 Juli 2032. 2032.
Pada tanggal 29 Agustus 2025, Bank On August 29, 2025, the Bank issued and listed
menerbitkan dan mencatatkan Obligasi Senior its Shelf Registered Bond II KB Bank Bukopin
Berkelanjutan II KB Bank Bukopin Tahap II Tranche II Year 2025 Series A amounting to
tahun 2025 Seri A sebesar Rp800.000 dengan Rp800,000, with a fixed interest rate of 6.45%
tingkat bunga tetap sebesar 6,45% per tahun per annum and a term of 1 (one) year from the
dan berjangka waktu 1 (satu) tahun sejak issuance date. The bonds are listed on the
tanggal emisi. Obligasi ini dicatat di Bursa Efek Indonesia Stock Exchange. Interest on the
Indonesia. Bunga obligasi dibayarkan setiap 3 bonds is payable quarterly.
(tiga) bulan.
Pembayaran bunga obligasi pertama dilakukan The first interest payment on the bonds was
pada tanggal 29 November 2025, sedangkan made on November 29, 2025, while the final
pembayaran bunga obligasi terakhir sekaligus interest payment, together with the maturity of
jatuh tempo pokok obligasi akan dilakukan the bond principal, will be made on December
pada tanggal 31 Desember 2028. 31, 2028.
- 151 -
Page 814
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
24. Surat Berharga yang Diterbitkan (lanjutan) 24. Marketable Securities Issued (continued)
a. Berdasarkan jenis (lanjutan) a. By type (continued)
Pada tanggal 29 Agustus 2025, Bank On August 29, 2025, the Bank issued and listed
menerbitkan dan mencatatkan Obligasi Senior its Shelf Registered Bond II KB Bank Bukopin
Berkelanjutan II KB Bank Bukopin Tahap II Tranche II Year 2025 Series C amounting to
tahun 2025 Seri C sebesar Rp20.000 dengan Rp20,000, with a fixed interest rate of 6.85%
tingkat bunga tetap sebesar 6,85% per tahun per annum and a term of 5 (five) years from the
dan berjangka waktu 5 (lima) tahun sejak issuance date. The bonds are listed on the
tanggal emisi. Obligasi ini dicatat di Bursa Efek Indonesia Stock Exchange. Interest on the
Indonesia. Bunga obligasi dibayarkan setiap 3 bonds is payable quarterly.
(tiga) bulan.
Pembayaran bunga obligasi pertama dilakukan The first interest payment on the bonds was
pada tanggal 29 November 2025, sedangkan made on November 29, 2025, while the final
pembayaran bunga obligasi terakhir sekaligus interest payment, together with the maturity of
jatuh tempo pokok obligasi akan dilakukan the bond principal, will be made on August 29,
pada tanggal 29 Agustus 2030. 2030.
Bank menerbitkan obligasi senior dan obligasi The Bank issued senior bond and subordinated
subordinasi untuk mengembangkan bond to expand its financing and to strengthen
pembiayaan dan memperkuat struktur long term funding structure of the Bank.
pendanaan jangka panjang Bank.
Obligasi subordinasi ini tidak dijamin dengan The subordinated bond is not guaranteed with
suatu agunan khusus, akan tetapi dijamin specific collateral, but guaranteed with all
dengan seluruh harta kekayaan Bank, yang assets of the Bank, that exist in the present or
telah ada maupun yang akan ada di kemudian in the future, whether fixed or non-fixed assets
hari, baik barang bergerak maupun barang in accordance with the provisions of article 1131
tidak bergerak sesuai dengan ketentuan dalam and 1132 of the Civil Laws.
pasal 1131 dan 1132 Kitab Undang-undang
Hukum Perdata.
Perjanjian obligasi subordinasi mencakup The subordinated bond agreement includes
beberapa pembatasan, antara lain mengenai several covenants, such as, the prohibition of
larangan pengurangan modal dasar, modal reduction of authorized capital, issued and paid-
ditempatkan dan modal disetor, penggabungan up capital, merger, related party transactions,
dan atau peleburan usaha, transaksi dengan borrowings and bonds issuance.
pihak berelasi, pinjaman dan penerbitan
obligasi.
Untuk tahun yang berakhir 31 Desember 2025, For the year ended December 31, 2025, the
Bank telah memenuhi ketentuan tentang Bank has fulfilled the clauses related to the
pembatasan kewajiban sebagaimana covenant and obligations according to the
disepakati dalam Perjanjian Perwaliamanatan. Bonds Trustee Agreements.
Untuk tahun yang berakhir 31 Desember 2025, For the year ended December 31, 2025, the
Bank telah melakukan pembayaran bunga Bank has paid the interest of the bond on a
obligasi secara tepat waktu. timely basis.
- 152 -
Page 815
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
24. Surat Berharga yang Diterbitkan (lanjutan) 24. Marketable Securities Issued (continued)
b. Berdasarkan mata uang b. By currency
2025 2024
Rupiah 3.537.510 1.000.000 Rupiah
Mata uang asing: Foreign currencies:
Dolar Amerika Serikat 5.002.500 4.828.500 United States Dollar
8.540.010 5.828.500
Dikurangi: Biaya emisi Less: Unamortized
yang belum diamortisasi (34.088) (38.342) issuance cost
8.505.922 5.790.158
25. Estimasi Kerugian Komitmen dan Kontinjensi 25. Estimated Losses On Commitments and
Contingencies
a. Estimasi kerugian komitmen dan kontinjensi a. Estimated losses on commitments and
contingencies
2025 2024
Fasilitas kredit yang diberikan
dan pembiayaan/piutang Unused loans and sharia
syariah yang financing/receivables
belum digunakan 11.115 15.567 facilities
Bank Garansi yang diterbitkan 14.428 1.379 Bank Guarantees issued
L/C tidak dapat dibatalkan 408 371 Irrevocable L/C
25.951 17.317
b. Perubahan estimasi kerugian komitmen dan b. Movements in the estimated losses on
kontinjensi commitments and contingencies
2025 2024
Saldo Awal 17.317 22.702 Beginning balance
Penyisihan pembentukan Provision of additional
(pembalikan) cadangan (reversal) of allowance
selama tahun berjalan 8.634 (5.385) during the years
Saldo akhir 25.951 17.317 Ending Balance
26. Liabilitas Lain-Lain 26. Other Liabilities
2025 2024
Pihak ketiga Third parties
Rupiah: Rupiah:
Titipan debitur 359.655 316.037 Debtor’s deposits
Utang kesejahteraan karyawan 150.605 190.519 Employee benefits payable
Bunga masih harus dibayar 129.073 131.655 Interest payables
Liabilitas estimasi untuk Estimated liability for
kesejahteraan employee service
karyawan (Catatan 37) 93.122 103.564 entitlements (Note 37)
Uang muka diterima atas aset Advances received for assets
yang dimiliki untuk dijual 68.000 - held for sale
Setoran jaminan 17.635 20.965 Guarantee deposits
Lain-lain 179.836 726.245 Others
997.926 1.488.985
- 153 -
Page 816
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
26. Liabilitas Lain-Lain (lanjutan) 26. Other Liabilities (continued)
2025 2024
Mata uang asing: Foreign currencies:
Bunga masih harus dibayar 125.488 144.579 Interest payables
Lain-lain 10.650 4.838 Others
136.138 149.417
Total 1.134.064 1.638.402 Total
Utang kesejahteraan karyawan meliputi Employee benefits payable represents accrual for
pencadangan tunjangan, bonus dan tantiem. allowances, bonus and tantiem.
Bunga masih harus dibayar merupakan beban Interests payable represent interest expense for
bunga simpanan nasabah, simpanan dari bank lain, customer deposits, deposits from other banks,
pinjaman yang diterima, dan surat berharga yang borrowings, and securities issued.
diterbitkan.
Titipan debitur merupakan dana dari debitur untuk Debtor’s deposit represents fund from debtors for
administrasi kredit, seperti biaya notaris dan loan administration, such as notary and insurance
asuransi, yang akan dibayarkan kepada pihak expenses, which will be paid to third parties.
ketiga.
Setoran jaminan merupakan titipan debitur terkait Guarantee deposits represent debtor’s funds for
dengan penerbitan Bank garansi, Letters of Credit, issuance of Bank guarantee, Letters of Credit,
Surat Kredit Berdokumen Dalam Negeri (SKBDN), Domestic Letters of Credit (SKBDN), and safe
dan safe deposit box. deposit box.
Lain-lain terdiri dari pendapatan provisi Letters of Others consist of fees and commission from Letters
Credit yang diamortisasi sesuai dengan jangka of Credit which are amortized during the period and
waktu dan lain-lain. others.
27. Ekuitas 27. Equity
a. Modal saham a. Share capital
Dana Setoran Modal Capital Deposit Fund
Pada 19 Desember 2022, Bank mengirimkan On December 19, 2022, the Bank sent a
Surat Permohonan kepada Otoritas Jasa Request for Approval Letter to the Financial
keuangan dengan perihal Permohonan Services Authority regarding the Approval
Persetujuan Pengakuan Dana Setoran Modal Request for the Recognition of Deposit Funds
PUT VII sebagai Modal Inti (Tier 1), dan pada for LPO VII Capital as Core Capital (Tier 1), and
20 Desember 2022 OJK menyetujui on December 20, 2022, OJK approved the Bank
permohonan Bank untuk Dana Setoran Modal application for Deposit Funds for LPO VII
PUT VII sebagai Modal Inti (Tier 1). Capital as Core Capital (Tier 1).
- 154 -
Page 817
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
27. Ekuitas (lanjutan) 27. Equity (continued)
a. Modal saham (lanjutan) a. Share capital (continued)
Total Dana Setoran Modal yang disetujui OJK The total Capital Deposit Fund approved by
pada Modal Inti (Tier 1) adalah sebesar OJK for Core Capital (Tier 1) is Rp3,000,000
Rp3.000.000 yang akan dicatatkan pada Modal which will be recorded in the Bank Core Capital
Inti (Tier 1) Bank. Dana Setoran Modal sebesar (Tier 1). The Capital Deposit Fund of
Rp3.000.000 tersebut telah disetorkan pada Rp3,000,000 was paid on December 19, 2022
tanggal 19 Desember 2022 dan telah dicatat and has been recorded as an advance for future
sebagai uang muka setoran modal. Pada tahun shares subscription. On 2023 the capital
2023 uang muka modal tersebut telah advance had been realized into issued and
direalisasikan menjadi modal ditempatkan dan paid-up capital.
disetor.
Penawaran Umum Terbatas (PUT) VII Limited Public Offering (LPO) VII
Berdasarkan surat OJK No. S-113/D.04/2023 Based on OJK’s letter No. S-113/D.04/2023
tanggal 5 Mei 2023, Bank telah mendapat dated May 5, 2023, the Bank has received an
Pernyataan Efektif pelaksanaan PUT VII dari Effective Statement of LPO VII Implementation
OJK. from OJK.
Bank menerbitkan 119.999.999.692 (nilai The Bank issued 119,999,999,692 (full amount)
penuh) lembar saham kelas B dengan nilai class B shares with nominal value of Rp100 (full
nominal Rp100 (nilai penuh) per lembar saham amount) per share with Exercise Price of Rp100
dengan Harga Pelaksanaan Rp100 (nilai (full amount) per share for a total of
penuh) per lembar saham sehingga seluruhnya Rp11,999,999,969,200 (full amount).
berjumlah Rp11.999.999.969.200 (nilai penuh).
Dana yang berhasil dihimpun dalam PUT VII Total fund that has been gathered from LPO VII
sebesar Rp11.999.999.969.200 (nilai penuh) amounting to Rp11,999,999,969,200 (full
yang dicatat dalam Modal Disetor di posisi amount) is recognized as Additional paid-in
ekuitas yang sudah termasuk uang muka capital in the Bank’s Equity which has been
setoran modal yang telah dikonversi menjadi included in the realized capital advance into
modal disetor sebesar Rp3.000.000 pada issued and paid-up capital amounting to
tanggal 5 Mei 2023. Rp3,000,000 at May 5, 2023.
Berdasarkan hasil keputusan rapat Dewan Based on the decisions of the Board of Directors
Direksi dan Dewan Komisaris yang dinyatakan and Board of Commissioners meetings which
dalam akta notaris No. 33 tanggal 9 Juni 2023 were covered by notarial deed No. 33 dated
dari Notaris Aulia Taufani, S.H., jumlah modal June 9, 2023 of Notary Aulia Taufani, SH, the
ditempatkan dan disetor penuh terdiri dari number of fully paid capital consists of
21.337.978 saham kelas A dengan total 21,337,978 common A shares with a total value
sebesar Rp213.379.780.000 (nilai penuh) dan of Rp213,379,780,000 (full amount) and
187.866.201.892 saham kelas B dengan total 187,866,201,892 common B shares with a total
sebesar Rp18.786.620.189.200 (nilai penuh). value of Rp18,786,620,189,200 (full amount).
Perubahan ini telah diterima oleh Menteri These changes have been accepted by the
Hukum dan Hak Asasi Manusia Republik Minister of Justice and Human Rights of the
Indonesia dengan Surat Keputusan No. AHU- Republic of Indonesia with Decision Letter No.
AH.01.03-0075748 tanggal 12 Juni 2023. AHU-AH.01.03-0075748 dated June 12, 2023.
- 155 -
Page 818
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
27. Ekuitas (lanjutan) 27. Equity (continued)
a. Modal saham (lanjutan) a. Share capital (continued)
Penawaran Umum Terbatas (PUT) VII Limited Public Offering (LPO) VII (continued)
(lanjutan)
Susunan pemegang saham Bank pada tanggal The Bank’s shareholders as at December 31,
31 Desember 2025 sebagai berikut: 2025 are as follows:
Persentase Jumlah Modal
Jumlah Saham Kepemilikan Ditempatkan
(Nilai Penuh)/ 31 Des 2025/ dan Disetor
Number of Percentage of Penuh/Issued
Shares Ownership and Fully
(Full Amount) Dec 31, 2025 Paid Capital
I. Saham Biasa Kelas A I. Common A Shares
(Rp10.000 (nilai penuh) (Rp10,000 (full amount)
per lembar saham) per share)
PT Perusahaan Pengelola Aset PT Perusahaan Pengelola Aset
(Persero) 4.736.255 0,00% 47.363 (Persero)
Masyarakat (masing-masing Public (Individual ownership of
kepemilikan kurang dari 5%) 16.601.723 0,01% 166.017 less than 5%)
Total saham biasa kelas A 21.337.978 0,01% 213.380 Total common A shares
II. Saham Biasa Kelas B II. Common B Shares
(Rp100 (nilai penuh) (Rp100 (full amount)
per lembar saham) per share)
Kookmin Bank Co., Ltd 125.655.736.951 66,88% 12.565.574 Kookmin Bank Co., Ltd
STIC Eugene Star Holdings Inc 31.900.000.000 16,98% 3.190.000 STIC Eugene Star Holdings Inc
Seng Hyup Shin Seng Hyup Shin
(Wakil Komisaris Utama) 2.300.000 0,00% 230 (Deputy President Comissioner)
Robby Mondong (Direktur) 5.107.000 0,00% 511 Robby Mondong (Director)
Dodi Widjajanto (Direktur) 2.000.088 0,00% 200 Dodi Widjajanto (Director)
Henry Sawali (Direktur) 1.600.000 0,00% 160 Henry Sawali (Director)
Jung Ho Han (Direktur) 11.776.300 0,00% 1.178 Jung Ho Han (Director)
Widodo Suryadi (Direktur) 2.000.000 0,00% 200 Widodo Suryadi (Director)
Masyarakat (masing-masing Public (Individual ownership of
kepemilikan kurang dari 5%) 30.285.681.553 16,12% 3.028.567 less than 5%)
Total saham biasa kelas B 187.866.201.892 99,99% 18.786.620 Total common B shares
Total saham biasa 187.887.539.870 100,00% 19.000.000 Total common shares
Susunan pemegang saham Bank pada tanggal The Bank’s shareholders as at December 31,
31 Desember 2024 sebagai berikut: 2024 are as follows:
Persentase Jumlah Modal
Jumlah Saham Kepemilikan Ditempatkan
(Nilai Penuh)/ 31 Des 2024/ dan Disetor
Number of Percentage of Penuh/Issued
Shares Ownership and Fully
(Full Amount) Dec 31, 2024 Paid Capital
I. Saham Biasa Kelas A I. Common A Shares
(Rp10.000 (nilai penuh) (Rp10,000 (full amount)
per lembar saham) per share)
PT Perusahaan Pengelola Aset PT Perusahaan Pengelola Aset
(Persero) 4.736.255 0,00 % 47.363 (Persero)
Masyarakat (masing-masing Public (Individual ownership of
kepemilikan kurang dari 5%) 16.601.723 0,01 % 166.017 less than 5%)
Total saham biasa kelas A 21.337.978 0,01 % 213.380 Total common A shares
- 156 -
Page 819
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
27. Ekuitas (lanjutan) 27. Equity (continued)
a. Modal saham (lanjutan) a. Share capital (continued)
Penawaran Umum Terbatas (PUT) VII Limited Public Offering (LPO) VII (continued)
(lanjutan)
Persentase Jumlah Modal
Jumlah Saham Kepemilikan Ditempatkan
(Nilai Penuh)/ 31 Des 2024/ dan Disetor
Number of Percentage of Penuh/Issued
Shares Ownership and Fully
(Full Amount) Dec 31, 2024 Paid Capital
II. Saham Biasa Kelas B II. Common B Shares
(Rp100 (nilai penuh) (Rp100 (full amount)
per lembar saham) per share)
Kookmin Bank Co., Ltd 125.655.736.951 66,87 % 12.565.574 Kookmin Bank Co., Ltd
STIC Eugene Star Holdings Inc 31.900.000.000 16,98 % 3.190.000 STIC Eugene Star Holdings Inc
PT Perusahaan Pengelola Aset PT Perusahaan Pengelola Aset
(Persero) 1.034.232.376 0,55 % 103.423 (Persero)
Jung Ho Han (Direktur) 11.983.400 0,00 % 1.198 Jung Ho Han (Director)
Woo Yeul Lee (Direktur Utama) 11.801.000 0,00 % 1.180 Woo Yeul Lee (President Director)
Robby Mondong Robby Mondong
(Wakil Direktur Utama) 5.107.000 0,00 % 511 (Deputy President Director)
Helmi Fahrudin (Direktur) 2.483.951 0,00 % 248 Helmi Fahrudin (Director)
Seng Hyup Shin Seng Hyup Shin
(Wakil Komisaris Utama) 2.300.000 0,00 % 230 (Deputy President Commisioner)
Dodi Widjajanto (Direktur) 2.000.088 0,00 % 200 Dodi Widjajanto (Director)
Henry Sawali (Direktur) 1.600.000 0,00 % 160 Henry Sawali (Director)
Masyarakat (masing-masing Public (Individual ownership of
kepemilikan kurang dari 5%) 29.238.957.126 15,59 % 2.923.896 less than 5%)
Total saham biasa kelas B 187.866.201.892 99,99 % 18.786.620 Total common B shares
Total saham biasa 187.887.539.870 100,00 % 19.000.000 Total common shares
Semua saham yang dikeluarkan oleh Bank All shares issued by the Bank entitle the
adalah saham atas nama dan setiap saham holder to have 1 (one) vote per share.
mempunyai 1 (satu) hak suara.
b. Tambahan modal disetor - neto b. Additional paid-in capital - net
Perubahan tambahan modal disetor adalah The movements in additional paid in capital are
sebagai berikut: as follow:
Tambahan modal disetor yang berasal dari
Penawaran saham perdana - neto 184.694 Additional paid-in-capital from IPO - net
Saldo tambahan modal disetor - neto Balance of additional paid-in-capital
pada tanggal 31 Desember 2006 184.694 - net as at December 31, 2006
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 33.138 the exercise of share options - net
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital - net
tanggal 31 Desember 2007 217.832 as at December 31, 2007
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 578 the exercise of share options - net
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital
tanggal 31 Desember 2008 218.410 - net as at December 31, 2008
- 157 -
Page 820
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
27. Ekuitas (lanjutan) 27. Equity (continued)
b. Tambahan modal disetor - neto (lanjutan) b. Additional paid-in capital - net (continued)
Perubahan tambahan modal disetor adalah The movements in additional paid in capital are
sebagai berikut: (lanjutan) as follow: (continued)
Tambahan modal disetor yang berasal dari Additional paid-in-capital from
Penawaran Umum Terbatas I - neto 82.647 Limited Public Offering I - net
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 3.133 the exercise of share options - net
Saldo tambahan modal disetor - neto Balance of additional paid-in-capital
pada tanggal 31 Desember 2009 304.190 - net as at December 31, 2009
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 55.439 the exercise of share options - net
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital
tanggal 31 Desember 2010 359.629 - net as at December 31, 2010
Tambahan modal disetor yang berasal dari Additional paid-in-capital from
Penawaran Umum Terbatas II - neto 727.852 Limited Public Offering II - net
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 6.838 the exercise of share options - net
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital
tanggal 31 Desember 2011 1.094.319 - net as at December 31, 2011
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 5.686 the exercise of share options - net
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital
tanggal 31 Desember 2012 1.100.005 - net as at December 31, 2012
Tambahan modal disetor yang berasal dari Additional paid-in-capital from Limited
Penawaran Umum Terbatas III - neto 281.522 Public Offering III - net
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 3.915 the exercise of share options - net
Pembalikan cadangan opsi saham Reversal of share option reverse
yang telah gugur 8.599 which has been forfeited
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital
tanggal 31 Desember 2013 1.394.041 - net as at December 31, 2013
Tambahan modal disetor yang berasal dari Additional paid-in-capital from
Penawaran Umum Terbatas III - neto 330.028 Limited Public Offering III - net
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital
tanggal 31 Desember 2014 1.724.069 - net as at December 31, 2014
Tambahan modal disetor yang berasal dari Additional paid-in-capital from Limited
Penawaran Umum Terbatas IV - neto 1.199.869 Public Offering IV - net
Saldo tambahan modal disetor - neto Balance of additional paid-in-capital
pada tanggal 31 Desember 2018 2.923.938 - net as at December 31, 2018
- 158 -
Page 821
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
27. Ekuitas (lanjutan) 27. Equity (continued)
b. Tambahan modal disetor - neto (lanjutan) b. Additional paid-in capital - net (continued)
Perubahan tambahan modal disetor adalah The movements in additional paid in capital are
sebagai berikut: (lanjutan) as follow: (continued)
Tambahan modal disetor yang berasal dari Additional paid-in-capital from
Penawaran Umum Terbatas V - neto 372.861 Limited Public Offering V - net
Tambahan modal disetor yang berasal Additional paid-in-capital from
dari PMTHMETD - neto 1.472.452 Private Placement - net
Saldo tambahan modal disetor - neto Balance of additional paid-in-capital
pada tanggal 31 Desember 2020 4.769.251 - net as at December 31, 2020
Tambahan modal disetor yang berasal Additional paid-in-capital from
dari Penawaran Umun Terbatas VI - neto 3.517.177 Limited Public Offering VI - net
Saldo tambahan modal disetor - neto Balance of additional paid-in-capital
pada tanggal 31 Desember 2022 dan - net as at December 31, 2022 and
31 Desember 2021 8.286.428 December 31, 2021
Penggunaan tambahan modal disetor Use of additional paid-in capital
yang digunakan untuk biaya Penawaran used for Limited Public Offering
Umum Terbatas VII - neto (60.661) costs VII - net
Saldo tambahan modal disetor - neto Balance of additional paid-in-capital
pada tanggal 31 Desember 2025 - net as at December 31, 2025
and 2024 8.225.767 and 2024
Tambahan modal disetor berupa agio saham Additional paid-in capital arise from issuance of
berasal dari penerbitan saham pada saat IPO, shares in IPO, LPO I, LPO II, LPO III, LPO IV,
PUT I, PUT II, PUT III, PUT IV, PUT V, LPO V, PP, LPO VI and LPO VII are as follow:
PMTHMETD, PUT VI dan PUT VII sebagai
berikut:
Harga Penawaran
(Nilai Penuh)
per Saham/
Offering Price Jumlah
(Full Amount) Lembar Saham/
per Share Number of Shares
IPO 350 843.765.500 IPO
PUT I 415 286.050.768 LPO I
PUT II 520 1.787.960.495 LPO II
PUT III 660 1.106.252.141 LPO IIIl
PUT IV 570 2.565.288.316 LPO IV
PUT V 180 4.660.763.499 LPO V
PMTHMETD 190 16.360.578.947 PP
PUT VI 200 35.214.288.984 LPO VI
PUT VII 100 119.999.999.692 LPO VII
28. Kepentingan Non-Pengendali 28. Non-Controlling Interest
Perubahan kepentingan non-pengendali atas aset Movements in the non-controlling interest’s share in
neto entitas anak adalah sebagai berikut: the net assets of the subsidiaries are as follows:
2025 2024
Saldo awal (25.615) (26.146) Beginning balance
Bagian kepentingan
non-pengendali atas Net profit/loss of subsidiaries
laba/rugi bersih attributable to non-controlling
entitas anak 664 531 interest
Saldo akhir (24.951) (25.615) Ending balance
- 159 -
Page 822
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
29. Pendapatan Bunga Dan Syariah 29. Interest And Sharia Income
Pendapatan bunga diperoleh dari: Interest income is derived from the following:
2025 2024
Rupiah: Rupiah:
Kredit yang diberikan 3.168.774 3.056.780 Loans
Surat-surat berharga 897.336 1.165.704 Marketable securities
Penempatan pada Bank Placements with Bank
Bank Indonesia dan bank lain 67.942 87.655 Indonesia and other banks
Giro pada Bank Indonesia 16.001 25.270 Current account with Bank Indonesia
Surat-surat berharga yang dibeli Marketable securities purchased
dengan janji dijual kembali 15.492 42.742 with agreements to resell
Current account with
Giro pada bank lain 106 722 other banks
Tagihan lainnya 312 421 Other receivables
Sub-total 4.165.963 4.379.294 Sub-total
Mata uang asing: Foreign currencies:
Kredit yang diberikan 418.943 484.604 Loans
Surat-surat berharga 256.462 7.423 Marketable securities
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 51.174 25.402 Indonesia and other banks
Tagihan lainnya 90 290 Other receivables
Sub-total 726.669 517.719 Sub-total
Total pendapatan bunga 4.892.632 4.897.013 Total interest income
Pendapatan syariah 545.088 522.826 Sharia income
Total 5.437.720 5.419.839 Total
Pendapatan bunga dan syariah berdasarkan Interest and sharia income based on the
klasifikasi aset keuangan adalah sebagai berikut: classification of financial assets are as follows:
2025 2024
Diukur pada biaya perolehan
amortisasi 5.433.597 5.413.460 Measured at amortized cost
Diukur pada nilai wajar melalui Fair value through
laba rugi 3.638 6.213 profit and loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 485 166 comprehensive income
Total 5.437.720 5.419.839 Total
Termasuk dalam pendapatan bunga dari kredit yang Interest income from loan include fees and
diberikan adalah provisi dan komisi yang berkaitan commission related to lending activities amortized
dengan kegiatan pemberian kredit yang diamortisasi using an effective interest rate method amounting to
berdasarkan metode suku bunga efektif masing- Rp107,392 and Rp45,787 for the years ended
masing sebesar Rp107.392 dan Rp45.787 untuk December 31, 2025 and 2024, respectively.
tahun-tahun yang berakhir 31 Desember 2025 dan
2024.
Termasuk dalam pendapatan syariah adalah Sharia income includes income from sharia
pendapatan atas pembiayaan syariah dan surat- financing and marketable securities.
surat berharga.
- 160 -
Page 823
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
30. Beban Bunga dan Syariah 30. Interest Expense and Sharia Charges
Beban bunga dan syariah berasal dari: Interest expense and sharia charges are derived
from:
2025 2024
Rupiah: Rupiah:
Deposito berjangka 1.593.041 1.664.056Time deposits
Pinjaman yang diterima 639.945 861.585Borrowings
Tabungan 173.936 260.606Savings deposits
Surat berharga yang diterbitkan 316.838 156.498Marketable securities issued
Giro 164.618 64.226Demand deposits
Marketable securities sold
Surat berharga yang dijual with agreement
dengan janji dibeli kembali 124.589 51.428 to repurchase
Simpanan dari bank lain 28.536 16.025 Deposits from other banks
Sub-total 3.041.503 3.074.424 Sub-total
Mata uang asing: Foreign currencies:
Pinjaman yang diterima 340.604 241.176 Borrowings
Deposito berjangka 206.368 190.200 Time deposits
Surat berharga yang diterbitkan 135.499 53.713 Marketable securities issued
Simpanan dari bank lain 88.469 392.830 Deposits from other banks
Giro 60.628 11.621 Demand deposits
Tabungan 1.406 114 Savings deposits
Sub-total 832.974 889.654 Sub-total
Total beban bunga 3.874.477 3.964.078 Total interest expense
Beban syariah 371.297 336.166 Sharia charges
Total 4.245.774 4.300.244 Total
Sehubungan dengan liabilitas bank umum yang In connection with the commercial bank obligations
dijamin oleh Program Penjaminan Pemerintah, guaranteed by Government Guarantee Program, the
Pemerintah Republik Indonesia telah mendirikan Indonesian Government has established an
sebuah lembaga independen berdasarkan Undang- independent institution in accordance with the
undang Republik Indonesia No. 24 tahun 2004 Republic of Indonesia Law No. 24 year 2004 dated
tanggal 22 September 2004. Berdasarkan peraturan September 22, 2004. Under this Law, The Deposit
ini, Lembaga Penjamin Simpanan (LPS) menjamin Guarantee Institution (Lembaga Penjamin
dana masyarakat termasuk dana dari bank lain Simpanan/LPS) guarantees third parties deposits
dalam bentuk giro, deposito, sertifikat deposito, including deposits from other banks in the form of
tabungan dan/atau bentuk lainnya yang demand deposits, time deposits, certificates of
dipersamakan dengan itu. deposit, saving deposits and/or other equivalent
forms.
Pada tanggal 13 Oktober 2008, Presiden Republik On October 13, 2008, the President of the Republic
Indonesia menetapkan Peraturan Pemerintah of Indonesia approved Government Regulation
No. 66 Tahun 2008 tentang besaran nilai simpanan No. 66 Year 2008 regarding the amount of deposits
yang dijamin LPS. Berdasarkan peraturan tersebut, guaranteed by LPS. Based on such regulation, the
nilai simpanan yang dijamin untuk setiap nasabah customers’ guaranteed deposit in a Bank which was
pada satu Bank yang semula berdasarkan previously regulated under Law No. 24 Year 2004
Undang-undang No. 24 Tahun 2004 ditetapkan amounted to a maximum of Rp100,000,000 (full
maksimum Rp100.000.000 (nilai penuh) diubah amount) was amended to a maximum of
menjadi maksimum Rp2.000.000.000 (nilai penuh). Rp2,000,000,000 (full amount). As at December 31,
Pada tanggal 31 Desember 2025 dan 2024, Bank 2025 and 2024, the Bank was a participant of above
adalah peserta dari program penjaminan tersebut. guarantee program.
Bank telah melakukan pembayaran premi Program The Bank has paid the premium on the Government
Penjaminan Pemerintah terhadap Kewajiban Guarantee Program for Obligation of Commercial
Pembayaran Bank Umum masing-masing sebesar Banks amounting to Rp111,886 and Rp82,152 for
Rp111.886 dan Rp82.152 untuk tahun-tahun yang the years ended December 31, 2025 and 2024,
berakhir pada tanggal 31 Desember 2025 dan 2024, respectively, which was recorded as other financing
yang dicatat sebagai beban pembiayaan lainnya. charges.
- 161 -
Page 824
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
31. Provisi dan Komisi Lainnya 31. Other Fees and Commissions
2025 2024
Imbalan jasa 99.003 125.764 Fees
Jasa administrasi 21.944 27.245 Administrative service charges
Komisi merchant 1.379 4.515 Merchant commission
Lain-lain 106.330 53.066 Others
Total 228.656 210.590 Total
Imbalan jasa merupakan pendapatan yang berasal Fees represent fees for electricity, water, telephone,
dari penerimaan imbalan atas pembayaran listrik, tax, trade financing and other payments made
air, telepon, pajak, transaksi perdagangan dan lain- through the Bank and fees from ATM transaction
lain melalui Bank dan pendapatan imbalan atas with other banks.
transaksi ATM dengan bank lain.
Lain-lain merupakan pendapatan dari jasa-jasa yang Others consist of fees from services provided by the
diberikan oleh Bank yang antara lain meliputi Bank, which include among others income from
pendapatan jasa pelayanan nasabah dan transaksi customer service and credit card transactions.
kartu kredit.
32. Pemulihan Cadangan (Penyisihan) Kerugian 32. Reversal of Allowance (Provision) For
Penurunan Nilai Atas Aset Keuangan Impairment Losses On Financial Assets
2025 2024
Surat-surat berharga (Catatan 7i) (1.308) (171) Marketable securities (Note 7i)
Kredit yang diberikan dan Loans and Sharia financing/
pembiayaan/piutang Syariah (429.496) (3.371.882) receivables
Tagihan akseptasi 1.194 413 Acceptance receivable
Tagihan lainnya (20.602) (80.028) Other receivable
Total (450.212) (3.451.668) Total
33. Beban Umum Dan Administrasi 33. General And Administrative Expenses
Beban umum dan administrasi terdiri dari: General and administrative expenses consist of:
2025 2024
Perbaikan dan pemeliharaan 196.606 225.409 Repairs and maintenance
Penyusutan aset tetap (Catatan 13) 163.367 150.518 Depreciation of fixed assets (Note 13)
Jasa profesional 170.306 107.514 Professional fees
Alih daya 116.644 122.651 Outsourcing
Amortisasi piranti lunak (Catatan 14) 56.785 14.588 Amortization of software (Note 14)
Komunikasi 50.795 52.185 Communications
Transportasi 48.204 35.953 Transportation
Pendidikan dan pelatihan 27.320 27.891 Education and training
Interchange dan keanggotaan Card interchange and
kartu 23.489 18.458 membership
Listrik dan air 22.869 24.029 Electricity and water
Iklan dan promosi 22.507 25.225 Advertising and promotion
Perlengkapan kantor 17.476 13.474 Office supplies
Transaksi ATM 15.208 20.520 ATM transactions
Sewa 11.899 13.575 Rent
Beban Bunga - Aset Sewa 8.080 10.588 Interest Expense - Lease
Asuransi 6.181 3.607 Insurance
Representasi 4.925 5.901 Representation
Pengiriman uang 1.769 1.373 Cash delivery
Lain-lain 268.148 233.702 Others
Total 1.232.578 1.107.161 Total
- 162 -
Page 825
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
33. Beban Umum Dan Administrasi (lanjutan) 33. General And Administrative Expenses
(continued)
Interchange kartu merupakan biaya yang timbul dari Card interchange is cost from the transaction of
transaksi kartu kredit dan debit dengan Visa credit and debit cards with Visa Electron and
Electron dan MasterCard. MasterCard.
Lain-lain meliputi biaya kegiatan karyawan, biaya Others consist of employees’ activities expense,
proses warkat kliring, biaya transaksi payment point, clearing process expenses, payment point
sumbangan dan hadiah dan lain-lain. transaction expenses, social contribution and gifts,
and others.
34. Beban Gaji dan Tunjangan Karyawan 34. Salaries and Employee Benefits Expenses
Beban gaji dan tunjangan karyawan terdiri dari: Salaries and employee benefits expenses consist of:
2025 2024
Salaries, incentives, and
Gaji, insentif, dan lembur 408.343 431.495 overtime payments
Tunjangan karyawan 261.978 250.145 Employee benefits
Asuransi karyawan 52.800 75.165 Employee insurance
Beban (penghasilan) imbalan Provision for post employement and
pasca-kerja dan jangka other long-term benefits expense
panjang lainnya (Catatan 37) 35.101 3.164 (Note 37)
Dana pensiun 32.075 39.908 Pension benefits
Total 790.297 799.877 Total
Berikut ini adalah beban gaji dan tunjangan- Outlined below are salaries other benefits for the
tunjangan untuk pengurus dan pejabat eksekutif management and executive officers (Note 38):
(Catatan 38):
2025 2024
Dewan Komisaris 1.609 4.405 Board of Commissioners
Direksi 8.802 12.009 Board of Directors
Lain-lain *) 32.354 34.665 Others *)
42.765 51.079
Pajak 8.979 7.661 Tax
Total 51.744 58.740 Total
*) Termasuk pejabat eksekutif, komite audit dan lain- *) Including executive officers, audit committee and
lain. others.
35. Pendapatan (Beban) Non-operasional - Neto 35. Non-operating Income (Expense) - Net
2025 2024
Laba (rugi) dari penjualan Gain (loss) on sale of
aset tetap (Catatan 13) 4.477 (8.380) fixed assets (Note 13)
Rugi dari penjualan Loss on sale of
agunan yang diambil alih (138.023) (43.618) foreclosed assets
Lain-lain - neto 1.371.405 (64.194) Others - net
Total 1.237.859 (116.192) Total
Lain-lain terdiri dari denda yang timbul dari transaksi Others consist of tax penalty, loan commitment
perpajakan, komitmen kredit dan lain-lain. penalty and others.
- 163 -
Page 826
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
36. Informasi Segmen 36. Segment Information
a. Bidang usaha a. Business activities
Nama Perusahaan/Company Bidang Usaha/Business Activities
PT Bank KB Indonesia Tbk Perbankan konvensional/Conventional banking
PT Bank KB Bukopin Syariah Perbankan syariah/Sharia banking
b. Segmen operasi b. Business segment
Segmen operasi Operating segment
Untuk tahun-tahun yang berakhir pada tanggal For the years ended December 31, 2025 and
31 Desember 2025 dan 2024, tidak terdapat 2024, there are no interest incomes from
pendapatan bunga dari salah satu konsumen transactions with a single external customer
eksternal yang mencapai 10% atau lebih dari amounted to 10% or more of the Bank’s total
total pendapatan bunga dan syariah Bank. interest and sharia.
Berikut adalah informasi segmen usaha Grup Following is the Group business segment
berdasarkan segmen operasi: information by operating segment:
(i) Pendapatan bunga dan syariah (i) Consolidated interest income and sharia
konsolidasian
2025 2024
% Rp % Rp
Perbankan konvensional 89,98 4.894.806 90,36 4.902.013 Conventional banking
Syariah 10,02 545.088 9,64 522.826 Sharia
Total sebelum Total before
eliminasi 100,00 5.439.894 100,00 5.424.839 elimination
Eliminasi (2.174) (5.000) Elimination
Pendapatan bunga Consolidated
konsolidasian 5.437.720 5.419.839 interest income
(ii) Rugi operasional konsolidasian (ii) Consolidated operating loss
2025 2024
% Rp % Rp
Perbankan konvensional 92,51 (1.013.723) 100,32 (4.816.462) Conventional banking
Syariah 7,49 (82.065) (0,32) 15.182 Sharia
Total sebelum Total before
eliminasi 100,00 (1.095.788) 100,00 (4.801.280) elimination
Eliminasi 488 654 Elimination
Consolidated
Rugi operasional operating
konsolidasian (1.095.300) (4.800.626) loss
- 164 -
Page 827
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
36. Informasi Segmen (lanjutan) 36. Segment Information (continued)
b. Segmen operasi (lanjutan) b. Business segment (continued)
Segmen operasi (lanjutan) Operating segment (continued)
(iii) Rugi bersih konsolidasian (iii) Consolidated net loss
2025 2024
% Rp % Rp
Perbankan konvensional 50,86 12.641 100,15 (7.378.803) Conventional banking
Syariah 49,14 12.213 (0,15) 11.242 Sharia
Total sebelum Total before
eliminasi 100,00 24.854 100,00 (7.367.561) elimination
Eliminasi 41.734 1.038.941 Elimination
Laba (rugi) bersih Consolidated
konsolidasian 66.588 (6.328.620) net profit (loss)
(iv) Total aset konsolidasian (iv) Total consolidated assets
2025 2024
% Rp % Rp
Perbankan konvensional 89,73 81.564.348 99,12 75.458.349 Conventional banking
Syariah 10,27 9.334.702 0,88 667.749 Sharia
Total sebelum Total before
eliminasi 100,00 90.899.050 100,00 76.126.098 elimination
Eliminasi (1.104.189) 6.949.200 Elimination
Total aset Total consolidated
konsolidasian 89.794.861 83.075.298 assets
(v) Total liabilitas konsolidasian (v) Total consolidated liabilities
2025 2024
% Rp % Rp
Perbankan konvensional 89,65 73.976.041 99,69 67.894.901 Conventional banking
Syariah 10,35 8.542.039 0,31 208.927 Sharia
Total sebelum Total before
eliminasi 100,00 82.518.080 100,00 68.103.828 elimination
Eliminasi (763.526) 7.009.683 Elimination
Total liabilitas Total consolidated
konsolidasian 81.754.554 75.113.512 liabilities
- 165 -
Page 828
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
36. Informasi Segmen (lanjutan) 36. Segment Information (continued)
c. Segmen geografis c. Geographic segment
Berikut ini adalah informasi segmen usaha Following is the Group business segment
Grup berdasarkan daerah geografis: information by geographical area:
(i) Pendapatan bunga konsolidasian (i) Consolidated interest income
2025 2024
% Rp % Rp
Jabodetabek 71,69 3.899.738 77,33 4.194.808 Jabodetabek
Jawa selain Java other than
Jabodetabek 14,31 778.346 9,16 497.017 Jabodetabek
Sumatera 5,13 279.502 5,37 291.576 Sumatera
Kalimantan 1,33 72.184 1,41 76.354 Kalimantan
Lain-lain 7,54 410.124 6,73 365.084 Others
Total sebelum Total before
eliminasi 100,00 5.439.894 100,00 5.424.839 elimination
Eliminasi (2.174) (5.000) Elimination
Pendapatan bunga Consolidated
konsolidasian 5.437.720 5.419.839 interest income
(ii) Rugi operasional konsolidasian (ii) Consolidated operating loss
2025 2024
% Rp % Rp
Jabodetabek 127,34 (1.395.345) 55,63 (2.670.695) Jabodetabek
Jawa selain Java other than
Jabodetabek (19,02) 208.426 22,29 (1.070.081) Jabodetabek
Sumatera (2,52) 27.618 7,08 (340.145) Sumatera
Kalimantan 1,44 (15.745) 4,40 (211.334) Kalimantan
Lain-lain (7,24) 79.258 10,60 (509.025) Others
Total sebelum Total before
eliminasi 100,00 (1.095.788) 100,00 (4.801.280) elimination
Eliminasi 488 654 Elimination
Rugi operasional Consolidated
konsolidasian (1.095.300) (4.800.626) operatings loss
(iii) Laba (Rugi) bersih konsolidasian (iii) Consolidated net profit (loss)
2025 2024
% Rp % Rp
Jabodetabek 9.145,09 2.272.928 73,88 (5.442.983) Jabodetabek
Jawa selain Java other than
Jabodetabek (6.150,41) (1.528.628) 12,66 (932.965) Jabodetabek
Sumatera (941,17) (233.920) 4,58 (337.443) Sumatera
Kalimantan 388,41 96.537 2,87 (211.083) Kalimantan
Lain-lain (2.341,92) (582.063) 6,01 (443.087) Others
Total sebelum Total before
eliminasi 100,00 24.854 100,00 (7.367.561) elimination
Eliminasi 41.734 1.038.941 Elimination
Laba (rugi) bersih Consolidated
konsolidasian 66.588 (6.328.620) net profit (loss)
- 166 -
Page 829
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
36. Informasi Segmen (lanjutan) 36. Segment Information (lanjutan)
c. Segmen geografis (lanjutan) c. Geographic segment (continued)
(iv) Total aset konsolidasian (iv) Total consolidated assets
2025 2024
% Rp % Rp
Jabodetabek 63,15 57.398.346 70,49 53.659.800 Jabodetabek
Jawa selain Java other than
Jabodetabek 18,42 16.738.678 12,46 9.488.028 Jabodetabek
Sumatera 7,50 6.819.307 7,06 5.371.607 Sumatera
Kalimantan 4,35 3.957.559 1,54 1.171.398 Kalimantan
Lain-lain 6,58 5.985.160 8,45 6.435.265 Others
Total sebelum Total before
eliminasi 100,00 90.899.050 100,00 76.126.098 elimination
Eliminasi (1.104.189) 6.949.200 Elimination
Total aset Total consolidated
konsolidasian 89.794.861 83.075.298 assets
(v) Total liabilitas konsolidasian (v) Total consolidated liabilities
2025 2024
% Rp % Rp
Jabodetabek 54,73 45.165.203 54,50 37.119.283 Jabodetabek
Jawa selain Java other than
Jabodetabek 23,46 19.354.232 17,72 12.065.299 Jabodetabek
Sumatera 8,81 7.268.704 9,25 6.302.577 Sumatera
Kalimantan 5,03 4.149.884 6,82 4.643.401 Kalimantan
Lain-lain 7,97 6.580.057 11,71 7.973.269 Others
Total sebelum Total before
eliminasi 100,00 82.518.080 100,00 68.103.829 elimination
Eliminasi (763.526) 7.009.683 Elimination
Total liabilitas Total consolidated
konsolidasian 81.754.554 75.113.512 liabilities
37. Kesejahteraan Karyawan 37. Employee Service Entitlements
Imbalan Pensiun Pension Benefits
Bank menyelenggarakan program pensiun iuran The Bank provides a defined contribution pension
pasti untuk karyawan yang diangkat menjadi plan for employees who become permanent
karyawan tetap sejak 1 April 2010. Keputusan employees since April 1, 2010. The decision had
tersebut telah disetujui oleh Dewan Direksi sesuai been approved by the Board of Directors in
dengan Surat Keputusan terbaru No. 1218 Tahun accordance with the latest Decree No. 1218 of 2013.
2013. Keputusan penyempurnaan program iuran The decision to improve the defined contribution
pasti disempurnakan kembali dengan Surat program was further refined with a Decree of
Keputusan Direksi Adendum II SK No. 0961 Tahun Directors Addendum II SK No. 0961 of 2016 that
2016 bahwa pembayaran iuran program pensiun contribution payments managed by Financial
dikelola oleh Dana Pensiun Lembaga Keuangan Institution Pension Fund PT Bank KB Indonesia Tbk
(DPLK) PT Bank KB Indonesia Tbk yang telah which has been approved by the Financial Services
disahkan oleh Otoritas Jasa Keuangan Nomor KEP- Authority Number KEP-32/NB.1/2016. This program
32/NB.1/2016. Program ini berlaku untuk karyawan applies to employee who is appointed as permanent
yang diangkat sebagai karyawan tetap sejak tanggal employees from the effective date of the change to
efektif perubahan program pensiun Manfaat Pasti the defined benefit pension plan by the Financial
oleh Otoritas Jasa Keuangan. Program ini juga Services Authority. The program also applied for
berlaku untuk karyawan yang sebelumnya employee who previously was a member of the
merupakan peserta program manfaat pasti yang defined benefit pension plan that has been
telah dihentikan programnya seperti yang terminated as mentioned above.
disebutkan di atas.
- 167 -
Page 830
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
37. Kesejahteraan Karyawan (lanjutan) 37. Employee Service Entitlements (continued)
Imbalan Pensiun (lanjutan) Pension Benefits (continued)
Beban pensiun iuran pasti yang telah dibebankan Defined contribution pension expense that was
pada laba rugi untuk tahun yang berakhir pada charged to profit or loss as for the years ended
tanggal 31 Desember 2025 dan 2024, masing- December 31, 2025 and 2024, amounted to
masing sebesar Rp35.101 dan Rp3.164. Rp35,101 and Rp3,164, respectively.
Kesejahteraan Karyawan Employees’ Service Entitlements
Kesejahteraan karyawan meliputi uang jasa, uang Employees’ service entitlements consist of service
pisah, pesangon, tunjangan cuti besar dan payments, severance payments, termination
kompensasi lainnya, dikompensasikan dengan benefits, long leave benefits and other
imbalan pensiun. compensation, compensated with retirement
benefits.
Sejak tanggal 20 Desember 2013, Bank Starting December 20, 2013, the Bank provides
memberikan asuransi kesehatan pensiun kepada pension health insurance for employees and their
karyawan yang telah memasuki usia pensiun dan spouses during 2 (two) years after the employee’s
pasangannya selama 2 (dua) tahun setelah tanggal pension date. Insurance benefits are granted by
karyawan pensiun. Manfaat-manfaat asuransi reimbursement system to the employees.
diberikan melalui sistem penggantian kepada
karyawan.
Liabilitas Imbalan Pasca-Kerja Post-Employment Benefits Liability
Bank telah mencatat liabilitas imbalan pasca kerja The Bank has recorded its liabilities of post-
masing-masing pada tanggal 31 Desember 2025 employment benefits December 31, 2025 and 2024,
dan 2024 menurut Undang-Undang Tenaga Kerja in compliance with Labor Law No. 35 Tahun 2021
No. 35 Tahun 2021 (PP 35/2021) tentang Imbalan (PP 35/2021) regarding Employee Benefits. The
Kerja. Asumsi aktuarial dan metode yang digunakan actuarial assumptions and methods used to
untuk mengukur liabilitas pasca kerja, beban dan measure post-employment liabilities, expenses, and
liabilitas kerja karyawan telah memadai dan employees' employment liabilities are adequate and
disajikan menurut estimasi terbaik kami atas kondisi are presented according to our best estimate of
masa depan. future conditions.
Perhitungan aktuaria atas liabilitas estimasi untuk The actuarial calculation of the estimated liability for
kesejahteraan karyawan Bank saja pada tanggal the welfare of the Bank's employees only as at
31 Desember 2025 didasarkan atas laporan dari December 31, 2025 was based on reports from
KKA I Gde Eka Sarmaja, FSAI dan Rekan, KKA I Gde Eka Sarmaja, FSAI and Co, dated
tertanggal 12 Maret 2026 dengan menggunakan March 12, 2026 using the Projected Unit Credit
metode Projected Unit Credit. method.
Perhitungan aktuaria atas liabilitas estimasi untuk The actuarial calculation for estimated employee
kesejahteraan karyawan KBBS pada tanggal service entitlement liabilities of KBBS as at
31 Desember 2025 didasarkan atas laporan dari December 31, 2025 was based on reports from
KKA I Gde Eka Sarmaja, FSAI dan Rekan KKA I Gde Eka Sarmaja, FSAI and Co dated
tertanggal 12 Januari 2026 dengan metode January 12, 2026 using the Projected Unit Credit
Projected Unit Credit. method.
Beban yang diakui dalam laporan laba rugi dan The expenses recognized in the consolidated
penghasilan komprehensif lain konsolidasian adalah statement of profit or loss and other comprehensive
sebagai berikut: income were as follows:
- 168 -
Page 831
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
37. Kesejahteraan Karyawan (lanjutan) 37. Employee Service Entitlements (continued)
Liabilitas Imbalan Pasca-Kerja (lanjutan) Post-Employment Benefits Liability (continued)
2025 2024
Beban jasa kini 15.585 11.761 Current service cost
Beban masa lalu (24.318) - Past service cost
Beban bunga 6.986 6.553 Interest expense
Kerugian atas penyelesaian 36.848 676 Losses on settlement
Pengakuan keuntungan aktuaria - (15.826) Actuarial gains
Beban dari operasi yang Expense from continuing
berlanjut (Catatan 34) 35.101 3.164 operation (Note 34)
Beban dari operasi yang dihentikan - 179 Expense from discontinued operation
Total 35.101 3.343 Total
Rekonsiliasi perubahan liabilitas selama tahun The movements of estimated post-employment
berjalan yang diakui di laporan posisi keuangan benefits liability in the consolidated statements of
konsolidasian adalah sebagai berikut: financial position were as follows:
2025 2024
Liabilitas pada awal tahun 103.564 100.344 Liability at beginning of the year
Penyisihan (pembalikan) tahun
berjalan 35.101 3.343 Provision (reversal) during the year
Pembayaran selama tahun berjalan (48.355) (14.375) Payment during the year
Jumlah yang diakui di penghasilan Total amount recognized in comprehensive
komprehensive lainnya 3.653 14.252 income
Penghentian pengakuan atas Derecognition of the impact
dampak operasi yang dihentikan (841) - of discontinued operations
Liabilitas pada akhir tahun 93.122 103.564 Liability at the end of year
Mutasi nilai kini liabilitas imbalan kerja adalah The movements in the present value of liabilites for
sebagai berikut: employee benefits were follows:
2025 2024
Saldo pada awal periode/tahun 103.564 100.344 Liability at beginning of the year
Beban jasa kini 15.585 11.761 Current service cost
Beban masa lalu (24.318) Past service cost
Beban bunga 6.986 6.553 Interest cost
Kerugian atas penyelesaian 36.848 676 Losses on settlement
Manfaat yang dibayarkan (48.355) (14.375) Benefit paid
(Kerugian)/keuntungan pada Actarial (gains)/losses
kewajiban aktuari: on obligation:
Asumsi demografi (16.379) (7.662) Demographic assumption
Asumsi keuangan 12.034 3.520 Financial assumption
Penyesuaian pengalaman 7.998 2.517 Experience adjustment
Penghentian pengakuan atas Derecognition of the impact
dampak operasi yang dihentikan (841) 230 of discontinued operations
Liabilitas pada akhir tahun 93.122 103.564 Liability at the end of year
- 169 -
Page 832
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
37. Kesejahteraan Karyawan (lanjutan) 37. Employee Service Entitlements (continued)
Liabilitas Imbalan Pasca-Kerja (lanjutan) Post-Employment Benefits Liability (continued)
Tabel berikut menunjukkan sensitivitas atas The following table demonstrates the sensitivity to a
kemungkinan perubahan tingkat diskonto dan reasonably possible change in discount rates and
tingkat kenaikan gaji sebesar 1%, dengan variabel salary increment rate amounting to 1%, with all other
lain dianggap tetap, terhadap nilai kini liabilitas variables held constant, of the present value of
imbalan kerja karyawan: employee benefits liability:
2025 2024
Tingkat diskonto Discount rate
Tingkat diskonto +1% (6.453) (8.635) Discount rate +1%
Tingkat diskonto -1% 7.313 9.940 Discount rate -1%
Tingkat kenaikan gaji Salary increment rate
Tingkat kenaikan gaji +1% 8.297 11.038 Salary increment rate +1%
Tingkat kenaikan gaji -1% (7.239) (9.588) Salary increment rate -1%
Analisis jatuh tempo yang diharapkan dari imbalan Expected maturity analysis of undiscounted post-
pasca-kerja yang tidak terdiskonto pada tanggal employment benefit as at December 31, 2025 and
31 Desember 2025 dan 2024, adalah sebagai 2024, are as follows:
berikut:
2025 2024
Dalam waktu 12 bulan berikutnya 8.819 5.854 Within the next 12 months
Antara 1 dan 5 tahun 30.176 24.200 Between 1 and 5 years
Antara 5 dan 10 tahun 84.647 81.209 Between 5 and 10 years
Di atas 10 tahun 241.505 464.222 Beyond 10 years
Total 365.147 575.485 Total
Asumsi-asumsi yang digunakan dalam perhitungan The assumptions used in actuarial calculation for the
aktuaria untuk tahun yang berakhir pada tanggal years ended December 31, 2025 and 2024, are as
31 Desember 2025 dan 2024, adalah sebagai follows:
berikut:
2025 2024
Entitas Anak/ Entitas Anak/
Bank Subsidiaries Bank Subsidiaries
Asumsi ekonomi: Economic assumptions:
Tingkat diskonto 6,00% pertahun/ 6,00% per tahun/ 7,00% per tahun/ 7,00% per tahun/ Discount rate
6.00% per annum 6.00% per annum 7.00% per annum 7.00% per annum
Tingkat rata-rata kenaikan 5,00% per tahun/ 5,00% per tahun/ 5,00% per tahun/ 5,00% per tahun/ Average salary increase
penghasilan 5.00% per annum 5.00% per annum 5.00% per annum 5.00% per annum rate
Tingkat Pengembalian 6,00% per tahun/ 6,00% per tahun/ 6,00% per tahun 6,00% per tahun/ Rate of return
DPK 6.00% per annum 6.00% per annum 6.00% per annum 6.00% per annum on DPLK
Tingkat kenaikan harga emas 7,00% per tahun/ - 7,00% per tahun/ - Gold price increase rate
7.00% per annum - 7.00% per annum -
Asumsi lainnya: Other assumptions:
Usia pensiun normal 56 tahun/56 years 56 tahun/56 years 56 tahun/56 years 56 tahun/56 years Normal retirement age
Tingkat kematian TMI IV 2019 TMI IV 2019 Tabel TM IV- 2019/ Tabel TM IV- 2019/ Mortality rate
TM IV - 2019 Table TM IV - 2019 Table
Tingkat kecacatan 10% TMI IV 2019 10% TMI IV 2019 10% dari TM IV-2019/ 10% dari TM IV-2019/ Disability rate
10% from TM IV-2019 10% from TM IV-2019
Tingkat pengunduran diri 15% pada usia 15% pada usia 10% pada usia 15% pada usia Resignation rate
25 tahun yang, 25 tahun yang 25 tahun yang 25 tahun yang
menurun secara menurun secara menurun secara menurun secara
linear 5% sampai linear 0% sampai linear 0% sampai linear 0% sampai
pada usia 55 tahun/ pada usia 56 tahun/ pada usia 56 tahun/ pada usia 56 tahun/
15% for age 25 years 15% for age 25 years 10% for age 25 years 15% for age 25 years
old and below, then old and below, then old and below, then old and below, then
decreasing linearly decreasing linearly decreasing linearly decreasing linearly
to 5% at age 55 to 0% at age 56 to 0% at age 56 to 0% at age 56
years old years old. years old years old
.
- 170 -
Page 833
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
38. Transaksi dan Saldo Dengan Pihak-Pihak 38. Transactions and Balances With Related Parties
Berelasi
Dalam menjalankan kegiatan usahanya, Grup In the normal course of business, the Group entered
melakukan transaksi-transaksi tertentu dengan into certain transactions with related parties.
pihak-pihak berelasi.
2025 2024
Aset Assets
Giro pada Bank lain Current account in other Bank
KB Kookmin Bank (Catatan 5) - 10.585 KB Kookmin Bank (Note 5)
Surat berharga yang Dimiliki (Catatan 7) Marketable Securities (Note 7)
PT KB Finansia Multi Finance 105.000 105.000 PT KB Finansia Multi Finance
Kredit yang diberikan
dan pembiayaan/ Loans and Sharia financing/
piutang Syariah - bruto (Catatan 9l): receivables - gross (Note 9l):
PT KB Finansia Multi Finance 200.000 249.989 PT KB Finansia Multi Finance
PT Sunindo KB Finance 199.965 59.850 PT Sunindo KB Finance
PT KB Valbury Sekuritas 100.000 PT KB Valbury Sekuritas
Direksi, Dewan Komisaris, Directors, Commissioners,
Dewan Pengawas Syariah, Sharia Supervisory Board,
dan Pejabat Eksekutif 333.819 30.144 and Executive Officers
Total aset untuk pihak berelasi 938.784 455.568 Total related parties assets
Persentase terhadap total aset 1,05% 0,55% Percentage to total assets
Liabilitas Liabilities
Pinjaman yang diterima
(Catatan 23) 3.000.000 6.557.175 Borrowing (Note 23)
Simpanan dari bank lain Deposit from other
(Catatan 20) 1.685.231 2.710.649 banks (Note 20)
Dana pensiun Bank KB Bukopin Bank
KB Bukopin - - pension fund
Tabungan (Catatan 18) 40.018 45.260 Savings deposits (Note 18)
Deposito berjangka
(Catatan 19) 102.893 42.412 Time deposits (Note 19)
Direksi, Dewan Komisaris, Directors, Commissioners,
Dewan Pengawas Syariah, Sharia Supervisory Board,
dan Pejabat Eksekutif 7.963 28.211 and Executive Officers
Giro (Catatan 17) 781 3.203 Demand deposits (Note 17)
Total liabilitas untuk pihak berelasi 4.836.886 9.386.910 Total related parties liabilities
Persentase terhadap total liabilitas 5,92% 12,50% Percentage to total liabilities
Pendapatan dan Beban Income and Expenses
Operasional From Operations
Pendapatan bunga dan syariah Interest and sharia income
dari pihak berelasi 568 24.469 from related parties
Persentase terhadap pendapatan Percentage to total interest
bunga dan syariah 0,01% 0,45% and sharia income
Interest expense
Beban bunga dan syariah and sharia charges
dari pihak berelasi 1.869 664 from related parties
Persentase terhadap beban Percentage to total interest
bunga dan Syariah 0,04% 0,02% and Sharia income
Beban operasional lainnya Other operating expenses
Gaji dan tunjangan karyawan, Salaries and benefits for
pengurus, dan pejabat employees, management and
eksekutif (Catatan 34) 51.744 58.740 executive officer (Note 34)
Persentase terhadap Percentage to other
Beban operasional lainnya 2,42% 2,95% operating expenses
- 171 -
Page 834
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
38. Transaksi dan Saldo Dengan Pihak-Pihak 38. Transactions and Balances With Related Parties
Berelasi (lanjutan) (continued)
Hubungan dengan pihak berelasi adalah sebagai The relationships with related parties are as follows:
berikut:
Sifat dari hubungan/Nature of Relationship Pihak berelasi/Related parties
Pemegang saham pengendali/Controlling Shareholder KB Kookmin Bank Co., Ltd
Dikendalikan/dibawah pengaruh signifikan salah satu PT Haka Sarana Investama
pemegang saham utama Bank/ PT Bosowa Berlian Motor
Controlled by/under significant influence of PT Makassar Capital
one of major shareholder PT KB Finansial Multi Finance
PT Sunindo KB Finance
PT Dalle Mineral Papua
PT KB Valbury Sekuritas
PT Bank Syariah Bukopin
PT Karya Serasi Jaya
Dikendalikan oleh keluarga terdekat dari Dinasti Batubara Indonesia
manajemen/Controlled by a close PT Gerin Surya Gemilang
member of the management’s family
Manajemen kunci yang sama/Same key management
Dana pensiun Bank/The Bank’s pension fund Dana Pensiun Bank KB Bukopin
Manajemen dan karyawan kunci/ Direksi, Dewan Komisaris, Dewan Pengawas Syariah,
Management and key employees dan Pejabat Eksekutif/Board of Directors,
Board of Commissioners, Sharia Supervisory Board,
and Executive Officers
Tidak terdapat syarat dan ketentuan khusus yang There are no special terms and conditions applied to
diberlakukan atas transaksi dengan pihak berelasi. transactions with related parties.
39. Komitmen dan Kontinjensi 39. Commitments and Contingencies
Bank memiliki komitmen dan kontinjensi sebagai The Bank has commitments and contingencies as
berikut: follows:
2025 2024
Komitmen Commitments
Tagihan Komitmen Commitments Receivables
Pembelian spot dan derivatif Outstanding spot and derivative
yang masih berjalan 2.469.987 808.182 purchased
Liabilitas Komitmen Commitments Liabilities
Fasilitas kredit yang diberikan
dan pembiayaan/piutang Unused loans and Sharia
Syariah yang belum digunakan (5.033.660) (4.282.285) financing/receivable facilities
L/C yang tidak dapat dibatalkan
yang masih berjalan Outstanding irrevocable L/C
Pihak ketiga (62.355) (90.095) Third parties
Penjualan spot dan derivatif Outstanding spot and
yang masih berjalan (382.311) (1.621.857) derivative sold
Total Liabilitas Komitmen (5.478.326) (5.994.237) Total Commitments Liabilities
Total Komitmen - Neto (3.008.339) (5.186.055) Total Commitments - Net
- 172 -
Page 835
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
39. Komitmen Dan Kontinjensi (lanjutan) 39. Commitments And Contingencies (continued)
2025 2024
Kontinjensi Contingencies
Tagihan Kontinjensi Contigent Receivables
Pendapatan bunga dalam Interest Income on
penyelesaian 3.770.571 5.123.131 non-performing loans
Liabilitas Kontinjensi Contingent Liablities
Bank garansi Bank Guarantees
Pihak ketiga (416.157) (582.778) Third Parties
Total Liabilitas Kontinjensi (416.157) (582.778) Total Contingent Liabilities
Total Kontinjensi - Neto 3.354.414 4.540.353 Total Contingencies - Net
Liabilitas Komitmen dan Commitments and Contingent
Kontinjensi - Neto 346.075 (645.702) Liabilities - Net
40. Manajemen Risiko 40. Risk Management
Bank senantiasa memperhatikan upaya untuk Bank continuously make some efforts to improve
meningkatkan kesadaran risiko (risk awareness) risk awareness and strengthen risk culture at all
dan memperkuat budaya risiko (risk culture) bagi levels of employees, in order to implement risk
seluruh jenjang karyawan Bank, agar dapat management properly and thoroughly in daily
menerapkan pengelolaan risiko dengan baik dan banking activities. Therefore, Bank seeks to
secara menyeluruh dalam aktivitas perbankan implement an effective and comprehensive risk
sehari-hari. Oleh karena itu, Bank berupaya management as an important aspect of the Bank in
menerapkan manajemen risiko yang efektif dan managing the various risks faced by the Bank.
komprehensif sebagai aspek penting bagi Bank
dalam pengelolaan berbagai risiko yang dihadapi
Bank.
Pengelolaan risiko yang baik dan efektif menjadi An effective and good risk management is one of
salah satu faktor penting atas keberhasilan Bank the important factors for the success of the Bank in
dalam menjalankan strategi dan upaya carrying out strategies and efforts to improve
meningkatkan kinerja. Pengelolaan tersebut performance. The management aims to protect the
bertujuan untuk melindungi Bank dari kerugian yang Bank from losses that may arise as a result of its
mungkin timbul diakibatkan dari berbagai various activities, as well as to maintain the level of
aktivitasnya, serta menjaga tingkat risiko agar risk in accordance with the business strategy and
sesuai dengan strategi bisnis dan arahan yang telah directives that have been announced. Therefore, the
dicanangkan. Karena itu, Bank menjaga Bank maintains a balance between risks and
keseimbangan antara risiko dan manfaat agar benefits in order to generate long-term value growth
menghasilkan pertumbuhan nilai jangka bagi for shareholders.
pemegang saham.
Manajemen risiko mempunyai peranan penting Risk management has an important role in
dalam pengelolaan risiko Bank dan bersifat proaktif managing the Bank's risk and is proactive and
serta forward looking dalam mendukung forward looking in supporting the Bank's growth and
pertumbuhan dan kegiatan bisnis Bank secara business activities in a sustainable manner. Risk in
berkelanjutan. Risiko dalam konteks perbankan the banking context is a potential event, both
merupakan suatu potensi kejadian, baik yang expected and unexpected, which has a negative
diperkirakan (expected) maupun yang tidak impact on the bank's income and capital.
diperkirakan (unexpected) yang berdampak negatif
terhadap pendapatan dan permodalan bank.
- 173 -
Page 836
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Organisasi manajemen risiko Bank melibatkan The Organization of the risk management of the
pengawasan dari Dewan Komisaris dan Direksi. Bank involves oversight from the Board of
Commissioners and Directors.
Bank telah membangun struktur tata kelola risiko The Bank has built a strong risk governance
yang kuat, dengan mengimplementasikan fungsi structure, by implementing a supervisory function
pengawasan melibatkan Dewan Komisaris melalui involving the Board of Commissioners through the
Komite Pemantau Risiko dan Direksi melalui Komite Risk Monitoring Committee and the Board of
Manajemen Risiko. Directors through the Risk Management Committee.
Komite Pemantau Risiko sebagai komite risiko The Risk Monitoring Committee is a highest risk
tertinggi di tingkat Dewan Komisaris yang committee at the Board of Commissioners’ level that
bertanggung jawab untuk memberikan pengawasan responsible to oversight the implementation of risk
atas pelaksanaan strategi dan kebijakan management strategies and policies and evaluate
manajemen risiko serta mengevaluasi pelaksanaan the implementation of duties of the Risk
tugas Komite Manajemen Risiko dan satuan kerja Management Committee and risk management
manajemen risiko Bank. working unit in the Bank.
Dewan Komisaris mendelegasikan wewenang The Board of Commissioners delegate authority to
kepada Direksi untuk mengimplementasikan strategi the Directors to implement the risk management
manajemen risiko. Komite Manajemen Risiko strategy. The Risk Management Committee is
dibentuk pada tingkat Direksi dan bertanggungjawab established at the Directors’ level and is responsible
untuk memberikan rekomendasi kepada Direktur in providing recommendation to the President
Utama dalam mengembangkan strategi dan Director to develop the risk management strategy
kebijakan manajemen risiko, mengelola risiko and policy, manage overall risk in the Bank, and
secara keseluruhan di Bank, serta perbaikan atas improve the implementation of strategies, policies
pelaksanaan strategi, kebijakan dan evaluasi atas and evaluate significant risk issues. The Risk
permasalahan risiko yang signifikan. Komite Management Committee is chaired by the President
Manajemen Risiko diketuai oleh Presiden Direktur. Director.
Dalam melaksanakan tugas tersebut, Direksi dan In carrying out these tasks, Directors and Board of
Dewan Komisaris didukung oleh satuan kerja Commissioners are supported by an independent
manajemen risiko yang independen dan secara risk management work unit, which clearly separated
jelas terlepas dari semua bisnis dan tidak memiliki with no reporting line or responsibility to business.
tanggung jawab terhadap bisnis.
Proses manajemen risiko meliputi identifikasi, The risk management process includes identifying,
pengukuran, pemantauan dan pengendalian measuring, monitoring and controlling risks in all
terhadap risiko yang melekat pada seluruh produk products and activities of the Bank.
dan aktivitas Bank.
Penilaian dan pengukuran eksposur risiko (dampak Assessment and measurement of risk exposures
potensial dari suatu kejadian risiko) harus objektif, (the potential impact of risk events) must be
konsisten dan mengacu pada hal yang spesifik. objective, consistent and referring to a specific thing.
Kualitas dari informasi risiko memegang peranan The quality of risk information holds an important
penting dalam menentukan kualitas bisnis. role in determining the quality of business.
Bank menjalankan proses identifikasi, pengukuran, Bank runs a risk identification, measurement,
pemantauan dan pengendalian risiko serta Sistem monitoring and control process as well as a Risk
Informasi Manajemen Risiko melalui fungsi kerja Management Information System through the Risk
risiko sebagai Lini Pertahanan Kedua, dimana Group as the Second Line of Defense, that
bertanggung jawab untuk menyusun dan melakukan responsible for establishing and conducting periodic
kaji ulang secara berkala atas berbagai kebijakan reviews of various risk management policies, limit,
limit, dan perangkat manajemen risiko. Fungsi kerja and tools. Risk Group also plays a role in monitoring
Risiko juga berperan dalam melakukan pemantauan and providing recommendation to the First Line of
dan memberikan rekomendasi kepada Lini Defense on the implementation of risk management
Pertahanan Pertama atas pelaksanaan manajemen carried out by each working unit. This includes
risiko yang dilakukan oleh masing-masing unit kerja. reporting on the overall risk of the Bank to the Board
Hal ini termasuk dalam hal melakukan pelaporan of Commissioners and the Directors on a regular
atas risiko Bank secara keseluruhan kepada Dewan basis.
Komisaris dan Direksi secara berkala.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Untuk menyesuaikan dengan perkembangan usaha To adapt with business developments that are in line
yang sejalan dengan rencana bisnis Bank, maka with the Bank's business plan, Bank continuously
Bank secara terus menerus melakukan pemantauan conducts periodic risk monitoring and
risiko secara berkala serta pengendalian internal comprehensive internal controls to the policies,
yang komprehensif dari sisi kebijakan, prosedur, procedures, and limit setting. This is reinforced by
maupun penetapan limit. Hal ini diperkuat dengan the internalization of applicable external regulations,
adanya internalisasi atas ketentuan eksternal yang among others related to the establishment of basic
berlaku, antara lain terkait dengan penetapan risk management policies and risk appetite.
kebijakan dasar manajemen risiko dan risk appetite.
Kebijakan Manajemen Risiko dilakukan kaji ulang Risk Management Policy is reviewed periodically
secara berkala meliputi Kerangka Kerja Manajemen and includes, among others, the Risk Management
Risiko, penyesuaian struktur organisasi terkini, Framework, updates to the current organizational
penerapan manajemen terhadap pengelolaan risiko structure, implementation of risk management
country & transfer, dan hal-hal lainnya sesuai related to the management of country and transfer
dengan ketentuan regulator terkini. Kebijakan risks, and other aspects in line with the latest
tersebut telah disetujui oleh Direksi dan Dewan regulatory requirements. The policy has been
Komisaris. approved by both the Board of Directors and the
Board of Commissioners.
Sesuai dengan Kebijakan Manajemen Risiko, Bank In accordance with the Risk Management Policy,
mengelola 8 (delapan) tipe risiko utama yaitu risiko the Bank manages eight (8) key types of risk,
kredit, risiko pasar, risiko likuiditas, risiko namely: credit risk, market risk, liquidity risk,
operasional, risiko hukum, risiko reputasi, risiko operational risk, legal risk, reputational risk,
stratejik dan risiko kepatuhan serta 2 risiko untuk strategic risk, and compliance risk. In addition, the
perusahaan anak yaitu risiko investasi dan risiko Bank also manages two types of risk specific to its
imbal hasil. subsidiaries: investment risk and rate of return
risk.
Selain itu Bank juga melakukan kaji ulang secara In addition, Bank also conducts periodic reviews of
berkala terkait dengan Kebijakan Risk Appetite its Risk Appetite Policy, taking into consideration
dengan mempertimbangkan kondisi internal, arah internal conditions, business direction and
strategi, rencana bisnis, kemampuan permodalan, strategy, capital adequacy, information systems
kecukupan sistem informasi dan SDM, pengalaman and human resource capabilities, historical loss
kerugian di masa lalu, serta kepatuhan terhadap experience, and compliance with external
ketentuan eksternal. regulations.
Risk appetite Bank diartikan sebagai tingkat dan Bank's risk appetite is the level and type of risk that
jenis risiko yang bersedia diambil oleh Bank dalam Bank is willing to take in order to achieve the Bank’s
rangka mencapai sasaran Bank. Dimana tingkat objectives. The level of risk to be taken is reflected
risiko yang akan diambil tercermin dalam strategi in the strategy and objectives of the business.
dan sasaran bisnis.
Risk Appetite mencerminkan sejauh mana Bank The Bank’s risk appetite reflects the extent to
bersedia mengambil, menahan, atau menghindari which the Bank is willing to take, retain, or avoid
risiko untuk mencapai tujuan bisnis, strategi, dan risks in order to achieve its business objectives,
perencanaan modal. Untuk saat ini pengelolaan Risk strategy, and capital planning. At present, the
Appetite sejalan dengan pengelolaan Internal management of Risk Appetite is aligned with the
Capital Adequacy Assessment Process (ICAAP). Internal Capital Adequacy Assessment Process
Internal Capital merupakan target CAR yang sesuai (ICAAP). Internal Capital represents the target
dengan Rencana Bisnis Bank dalam hal ini Risk Capital Adequacy Ratio (CAR) in accordance
Management terlibat dalam pengelolaan Aset with the Bank’s Business Plan, in which the Risk
Tertimbang Menurut Risiko (ATMR) yang termasuk Management function is involved in the
risiko kredit, pasar, dan operasional. Dilakukan management of Risk-Weighted Assets (RWA),
Assessment Process yang merupakan bentuk including credit, market, and operational risks.
penilaian terhadap ATMR untuk dialokasikan ke unit The Assessment Process serves as an
bisnis. evaluation of RWA to be allocated to each
business unit.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Bank membentuk limit untuk memperhatikan The Bank establishes limits to pay attention to the
kemampuan Bank dalam pengelolaannya, dimulai Bank's ability to manage them, starting from the
dari dasar penetapan, monitoring, basis for setting, monitoring, responsibility, and
penanggungjawab, serta action plan ketika kondisi action plans when conditions are exceeded. The
pelampauan. Dasar pertimbangan pembentukan basis of consideration for the establishment of
limit, antara lain (namun tidak terbatas pada): limits, among others (but not limited to):
1. Kondisi Bank, 1. The condition of the Bank,
2. Rencana Bisnis Bank, 2. Bank's business plan,
3. Kecukupan sistem informasi, 3. Adequacy of information system,
4. Kecukupan dan kemampuan SDM, 4. Adequacy and capability of human resources,
5. Kepatuhan terhadap ketentuan eksternal. 5. Compliance with external regulations.
Bank juga telah merumuskan dan menetapkan risk The Bank has also formulated and established risk
appetite atas beberapa indikator yang appetite for several indicators reflecting compliance
mencerminkan kepatuhan terhadap rasio regulator, with regulatory ratios, including Capital, LLL, NPL,
antara lain Capital, BMPK, NPL, LAR, ROA, ROE, LAR, ROA, ROE, BOPO, LCR, NSFR, and CAR.
BOPO, LCR, NSFR, dan CAR. Risk appetite Such risk appetite is reviewed periodically and
tersebut dikaji ulang secara berkala dan dilaporkan reported on a monthly basis to the Risk
setiap bulan kepada Komite Manajemen Risiko dan Management Committee and the Risk Oversight
Komite Pemantau Risiko. Committee.
Terkait dengan Peraturan Otoritas Jasa Keuangan In relation to Financial Services Authority
Nomor 5 Tahun 2024 tentang Penetapan Status Regulation Number 5 of 2024 concerning the
Pengawasan dan Penanganan Permasalahan Bank Determination of Supervisory Status and Handling
Umum, Bank telah melakukan pengkinian Laporan of Issues of Commercial Banks, the Bank has
Rencana Aksi Pemulihan (Recovery Plan) tahun updated its 2025 Recovery Plan Report and
2025 dan menyampaikannya kepada Otoritas Jasa submitted it to the Financial Services Authority on
Keuangan pada tanggal 28 November 2025. November 28, 2025. The Recovery Plan is a
Rencana Aksi Pemulihan adalah rencana strategis strategic plan prepared by the Bank as part of its
yang disusun oleh Bank sebagai bagian dari upaya preventive and responsive measures to address
preventif dan responsif untuk menghadapi potensi potential financial crises, including crises related to
krisis keuangan, yang mencakup krisis permodalan, capital, liquidity, profitability, and asset quality. This
likuiditas, rentabilitas, dan kualitas aset. Rencana ini plan is designed to ensure that the Bank has
dirancang untuk memastikan bahwa Bank memiliki structured and measurable actions in place to
langkah-langkah yang terstruktur dan terukur dalam maintain stability and safeguard the interests of
menjaga stabilitas serta melindungi kepentingan customers, controlling shareholders, and other
nasabah, pemegang saham pengendali, dan stakeholders. The plan also serves as a guideline
pemangku kepentingan lainnya. Rencana ini juga for making prompt and appropriate decisions under
berfungsi sebagai panduan untuk pengambilan emergency conditions in order to minimize adverse
keputusan yang cepat dan tepat dalam kondisi impacts on the Bank’s financial soundness, in
darurat guna meminimalkan dampak negatif accordance with prudential principles and
terhadap kesehatan keuangan Bank, sesuai dengan applicable laws and regulations.
prinsip kehati-hatian dan ketentuan peraturan
perundang-undangan yang berlaku.
Recovery Plan disusun meliputi analisa terhadap The Recovery Plan includes an analysis of all
kondisi seluruh lini usaha Bank dan Entitas Anak, business lines of the Bank and its Subsidiaries,
termasuk analisis skenario atas kondisi stres yang including scenario analysis of stress conditions
terjadi pada Bank secara idiosyncratic maupun experienced by the Bank, both idiosyncratic and
market-wide shock. market-wide shocks.
Bank telah menetapkan opsi pemulihan yang The Bank has determined recovery options based
didasarkan atas indikator dan trigger level terhadap on indicators and trigger levels against the
indikator yang digunakan dalam rencana aksi indicators used in the recovery action plan.
pemulihan.
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Page 839
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Bank menetapkan trigger level dalam rangka The Bank establishes trigger levels to implement the
menerapkan rencana aksi pemulihan dengan tujuan recovery action plan with the following objectives:
untuk:
a. Pencegahan, sehingga Bank tetap dapat a. Prevention, ensuring the Bank maintains the
menjaga ukuran atau rasio yang sama atau same or better ratios or measures as required by
lebih baik dari ketentuan peraturan perundang- laws and regulations;
undangan;
b. Pemulihan, sehingga Bank tidak lagi melanggar b. Recovery, ensuring the Bank no longer violates
ukuran atau rasio dari indikator sesuai dengan measures or ratios of the indicators as stipulated
ketentuan peraturan perundang-undangan; dan by laws and regulations; and
c. Perbaikan, dari kondisi yang membahayakan c. Improvement, to recover from conditions that
kelangsungan usaha Bank threaten the Bank's business continuity
Bank telah melakukan Pengkinian Rencana Aksi The Bank has updated the 2025 Recovery Plan of
Pemulihan PT Bank KB Indonesia Tbk Tahun 2025 PT Bank KB Indonesia Tbk, which includes updates
yang mencakup pengkinian atas stress test, trigger to the stress test, trigger levels, recovery options,
level, opsi pemulihan, dan tim manajemen krisis. and crisis management team. The updated 2025
Pengkinian Rencana Aksi Pemulihan Tahun 2025 Recovery Plan has been signed by the President
tersebut telah ditandatangani oleh Direktur Utama, Director, President Commissioner, and Controlling
Komisaris Utama, Pemegang Saham Pengendali, Shareholder, and will subsequently be submitted for
dan selanjutnya akan dimintakan persetujuan shareholders’ approval at the General Meeting of
pemegang saham dalam RUPS. Demikian hasil Shareholders (GMS). Accordingly, the results of the
Pengkinian Rencana Aksi Pemulihan tersebut telah Recovery Plan update have been duly reported to
dilaporkan kepada OJK. the Financial Services Authority (OJK).
Sesuai dengan Siaran Pers No. SP In accordance with Press Release No. SP
22/OJK/GKPB/III/2024 perihal Penerbitan Panduan 22/OJK/GKPB/III/2024 concerning the Issuance of
Climate Risk Management and Scenario Analysis the Climate Risk Management and Scenario
(CRMS), bahwa OJK menerbitkan Buku Panduan Analysis (CRMS) Guidelines, the Financial Services
Climate Risk Management And Scenario Analysis Authority (OJK) has published the Climate Risk
berupa: Management and Scenario Analysis Guidebook,
which includes:
1. Panduan umum pengukuran risiko iklim, 1. General guidelines for measuring climate risk,
2. Panduan teknis pengukuran risiko iklim, 2. Technical guidelines for measuring climate risk
3. Metodologi perhitungan emisi karbon, 3. Methodology for calculating carbon emissions,
4. Data pendukung potensi risiko fisik 4. Supporting data on potential physical risks in
Indonesia, Indonesia,
5. Data pendukung proyeksi makroekonomi 5. Supporting data on Indonesia's macroeconomic
Indonesia, serta projections, and
6. Kertas kerja pelaporan dampak risiko iklim 6. Working paper on reporting the impact of climate
dan emisi karbon dari perbankan kepada risk and carbon emissions from banks to the
OJK. Financial Services Authority (OJK).
Sesuai dengan Surat OJK No. S-37/D.03/2024 Referring to OJK Letter No. S-37/D.03/2024
perihal Pelaksanaan Tahap Lanjutan Pelaporan regarding the Next Phase of CRMS Reporting
CRMS oleh Seluruh Bank Umum di tahun 2025 dan Implementation by All Commercial Banks in 2025,
Surat OJK No. S-79/PB.01/2025 perihal Pembaruan and OJK Letter No. S-79/PB.01/2025 regarding the
Data Makroekonomi Buku 4 CRMS dan Update of Macroeconomic Data in Book 4 of the
Pengunduran Tenggat Waktu Pelaporan CRMS CRMS and the Extension of the 2025 CRMS
2025. Bahwa Bank KBMI 1 dan 2 menyampaikan Reporting Deadline, KBMI 1 and 2 Banks are
laporan piloting CRMS dengan cakupan analisis required to submit CRMS piloting reports with
untuk sektor prioritas terbatas dengan minimal analysis coverage for limited priority sectors, using
sampel analisis 50% outstanding kredit/pembiayaan. a minimum sample size representing 50% of
outstanding loans/financing.
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Page 840
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Terkait hal tersebut Bank saat ini telah selesai In response to this, the Bank has completed the
melakukan penyusunan climate risk stress test dan preparation of its climate risk stress test and the
pengisian kertas kerja Climate Risk Management & completion of the Climate Risk Management &
Scenario Analysis, serta telah melaporkan ke OJK Scenario Analysis worksheet, which was submitted
pada 28 Agustus 2025. to OJK on August 28, 2025.
Sebagai bentuk penerapan terhadap POJK No. 17 As a form of implementation of POJK No. 17 of
Tahun 2023 tentang Penerapan Tata Kelola Bagi 2023 concerning the Implementation of Governance
Bank Umum, Bank telah memiliki manajemen risiko for Commercial Banks, the Bank has had risk
terhadap Country Risk dan Transfer Risk yang management for Country Risk and Transfer Risk as
dituangkan dalam Ketentuan No. 377 Tahun 2025 outlined in Provision No. 377 of 2025 Policy on
Kebijakan tentang Manajemen Risiko Kredit Credit Risk Management of PT Bank KB Indonesia
PT Bank KB Indonesia, Tbk. Tbk.
Sebagai bagian dari implementasi manajemen risiko As part of the implementation of risk management,
tersebut, Bank telah melakukan beberapa tahap the Bank has undertaken several stages to identify
untuk mengidentifikasi dan mengelola eksposur and manage exposure to Country Risk and Transfer
terhadap Country Risk dan Transfer Risk, antara lain Risk, including through:
melalui:
1. Identifikasi terhadap eksposur yang terpapar 1. Identification of Country Risk and Transfer
Country Risk dan Transfer Risk didasarkan pada Risk exposures based on the list of High-Risk
daftar Negara Berisiko Tinggi (High Risk Countries and Prohibited Countries.
Country) & Negara Terlarang (Prohibited
Country).
2. Penilaian terhadap Transfer Risk. 2. Assessment of Transfer Risk.
3. Penerapan faktor Country & Transfer Risk pada 3. Application of Country and Transfer Risk
skenario Stress Test Konsolidasi data TW 3 factors to the Consolidated Stress Test data
Agustus 2025. scenario for TW August 3, 2025.
4. Pemanfaatan sistem informasi manajemen 4. Utilization of internal management information
internal. systems.
Laporan penerapan manajemen risiko terkait Reports on the implementation of risk management
country risk & transfer risk di atas secara berkala related to country risk and transfer risk above are
dilaporkan kepada Komite Manajemen Risiko dan periodically reported to the Risk Management
Komite Pemantau Risiko. Committee and the Risk Monitoring Committee.
Profil Risiko Risk Profile
Laporan profil risiko merupakan salah satu faktor The risk profile report is one of the factors in the
dalam penilaian tingkat kesehatan Bank. Bank wajib assessment of the Bank's soundness level. Banks
menyampaikan laporan tersebut secara individual are required to submit these reports individually and
dan konsolidasi disampaikan kepada OJK secara the consolidated reports are submitted to the OJK
triwulanan (posisi Maret, Juni, September dan on a quarterly basis (positions in March, June,
Desember). Laporan profil risiko disusun secara September, and December). The risk profile report
self-assessment sebagaimana diatur dalam Surat is prepared by self-assessment as stipulated in the
Edaran OJK No. 14/SEOJK.03/2017 tanggal OJK Circular Letter No. 14/SEOJK.03/2017 dated
17 Maret 2017 perihal Penilaian Tingkat Kesehatan March 17, 2017 concerning Assessment of
Bank Umum diungkapkan pada Catatan 56k. Commercial Bank Soundness Level is disclosed in
Note 56k.
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Page 841
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit Credit Risk
Risiko kredit adalah risiko kerugian akibat kegagalan Credit risk is the risk of loss due to the failure of
pihak lain dalam memenuhi kewajibannya, seperti other parties to fulfill their obligations, such as risk
risiko akibat kegagalan debitur, terkonsentrasinya due to debtor failure, concentrated provision of
penyediaan dana (risiko konsentrasi kredit), funds (credit concentration risk), counterparty credit
kegagalan pihak lawan (counterparty credit risk), risk, settlement risk, and country risk.
kegagalan settlement (settlement risk), dan country
risk.
Dalam pelaksanaan manajemen risiko terhadap In the implementation of risk management related
Country Risk dan Transfer Risk, Bank juga telah to Country Risk and Transfer Risk, the Bank has
melakukan analisis terhadap kondisi global dan also conducted analyses of global and domestic
domestik yang berdampak terhadap nilai tukar, yang conditions that impact exchange rates, which in
dapat berpengaruh terhadap portofolio kredit Bank. turn may affect the Bank’s credit portfolio. The
Analisis tersebut mencakup: analysis includes:
1. Dampak kebijakan tarif resiprokal, 1. The impact of reciprocal tariff policies,
2. Dampak konflik antara Pakistan dan India, 2. The impact of the conflict between Pakistan
and India,
3. Dampak efisiensi Anggaran Pendapatan dan 3. The impact of efficiency measures in the State
Belanja Negara (APBN), Budget (APBN),
4. Dampak konflik antara Iran dan Israel, 4. The impact of the conflict between Iran and
Israel,
5. Dampak konflik antara Thailand dan Kamboja, 5. The impact of the conflict between Thailand
and Cambodia,
6. Dampak peralihan kebijakan energi China dan 6. The impact of the shift in energy policy in
India ke penggunaan batu bara mutu tinggi. China and India toward the use of high-grade
coal.
Laporan terkait country risk & transfer risk di atas Reports related to the above country and transfer
secara berkala dilaporkan kepada Komite risks are submitted regularly to the Risk
Manajemen Risiko dan Komite Pemantau Risiko. Management Committee and the Risk Monitoring
Committee.
Risiko kredit dapat bersumber dari berbagai aktivitas Credit risk can be sourced from various business
bisnis Bank. Pada sebagian besar Bank, pemberian activities of the Bank. In most banks, lending is the
kredit merupakan sumber risiko kredit yang terbesar. biggest source of credit risk. In addition to credit, the
Selain kredit, Bank menghadapi risiko kredit dari Bank faces credit risk from various financial
berbagai instrumen keuangan seperti surat instruments such as securities, acceptances, inter-
berharga, akseptasi, transaksi antar Bank, transaksi bank transactions, trade finance transactions,
pembiayaan perdagangan, transaksi nilai tukar dan exchange rate transactions and derivatives as well
derivatif serta kewajiban komitmen dan kontinjensi. as commitments and contingencies liabilities.
Eksposur risiko kredit juga dapat meningkat karena Credit risk exposure may also increase due to the
adanya konsentrasi kredit pada debitur, wilayah concentration of credit on debtors, geographic
geografis, produk, jenis pembiayaan atau lapangan areas, products, types of financing or certain
usaha tertentu. Tujuan dari pengelolaan risiko kredit business sector. The purpose of credit risk
adalah mengendalikan dan mengelola eksposur management is to control and manage credit risk
risiko kredit dalam tingkatan yang dapat diterima. exposure at an acceptable level.
Dalam peningkatan aspek kehati-hatian dalam In increasing the prudential aspect in managing
pengelolaan risiko kredit, Bank telah menetapkan credit risk, the Bank has organizational structure that
struktur organisasi yang telah menggambarkan has clearly described the separation between the
secara jelas pemisahan antara fungsi lini functions of the first line of defense, second line of
pertahanan pertama, lini pertahanan kedua dan lini defense and third line of defense.
pertahanan ketiga.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Bank memiliki kebijakan dan prosedur dalam The Bank has policies and procedures in providing
pemberian kredit kepada nasabah Wholesale, SME loans to Wholesale, SME and Retail customers, as
dan Retail, serta kebijakan dan prosedur dalam well as policies and procedures for interbank
rangka penempatan antarbank maupun kegiatan placements and trade finance activities. The policies
trade finance. Kebijakan dan pedoman terkait and guidelines related to credit are reviewed and
perkreditan tersebut dikaji dan disempurnakan improved periodically in accordance with the
secara berkala sesuai dengan ketentuan Regulator, provisions of the Regulator, other External
Peraturan Eksternal lainnya, serta perubahan bisnis. Regulations, and business changes.
Bank melakukan evaluasi atas tingkat risiko kredit The Bank evaluates the credit risk level related to
terkait pemberian fasilitas kepada debitur atau financing to customers or projects by considering
proyek, dengan mempertimbangkan berbagai faktor, various factors, among others:
antara lain:
i. Historis dan proyeksi kondisi keuangan, i. Historical and projected financial condition,
termasuk laporan posisi keuangan, laba rugi including statement of financial position, income
dan arus kas nasabah; statements, and cash flows of customers;
ii. Riwayat hubungan kredit; ii. Credit history;
iii. Kualitas, kinerja dan pengalaman dari iii. Quality, performance, and experience of the
pengelolaan nasabah; customers’ management;
iv. Posisi nasabah dalam persaingan di industri iv. Customers’ competitive position in the similar
sejenis; dan industries; and
v. Kondisi ekonomi secara umum. v. General economic condition.
Proses persetujuan fasilitas kredit dilakukan The credit facility approval process is carried out
berdasarkan prinsip bahwa setiap fasilitas harus based on the principle that each facility must be
diproses melalui Komite Kredit. Pengambilan processed through the Credit Committee. Decision
keputusan dalam Komite Kredit telah making in the Credit Committee has prioritized the
mengedepankan prinsip kehati-hatian dimana untuk principle of prudence where for the Wholesale and
segmen Wholesale dan SME, fungsi Bisnis dan SME segments, the Business function and the
fungsi Kredit memiliki memiliki hak suara yang sama Credit function have the same voting rights in
dalam pengambilan keputusan kredit. Sedangkan making credit decisions. Meanwhile, for the retail
untuk segmen ritail pengambilan keputusan kredit segment, credit decisions are made by the credit
dilakukan oleh fungsi kredit. function.
Dalam pengelolaan mitigasi risiko kredit, Bank telah In managing credit risk mitigation, the Bank has
menggunakan credit rating untuk segmen SME dan implemented a credit rating system for the SME and
Wholesale yang dibangun pada Loan Origination Wholesale segments, which is integrated into the
System (LOS), dimana Bank terus melakukan Loan Origination System (LOS). The Bank continues
monitoring upaya yang diperlukan untuk to monitor and take necessary actions to enhance
penyempurnaan sistem tersebut. and improve this system.
Selanjutnya dalam hal mendukung proses kredit Furthermore, to support the retail credit process, the
ritail, Bank menggunakan credit scoring yang Bank utilizes a credit scoring system integrated with
terintegrasi dengan Loan Origination System (LOS) the Loan Origination System (LOS) to strengthen
untuk memperkuat proses analisa pemberian kredit the analysis process in retail lending.
retail.
Berdasarkan Pedoman Komite Kredit dan Ketentuan Based on the Credit Committee Guideline and
Limit Kewenangan Komite Kredit, tugas lembaga Credit Limit Authority Provision, the duties of the
Komite Kredit paling sedikit meliputi hal-hal sebagai Credit Committee at least include the following:
berikut:
1. Memberikan persetujuan atau penolakan kredit 1. Approve or reject credit of financing in
atau pembiayaan sesuai dengan batas accordance with the limits of authority or type of
wewenang atau jenis kredit atau pembiayaan credit or financing set by the directors;
yang ditetapkan oleh direksi;
- 180 -
Page 843
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
2. Melakukan koordinasi dengan Assets and 2. Coordinating with the Assets and Liabilities
Liabilities Committee (ALCO) dalam aspek Committee (ALCO) in the aspect of Credit or
pendanaan Kredit atau Pembiayaan. Dalam hal Financing funding. In the event that ALCO does
ALCO belum ada, Komite Kredit harus not yet exist, the Credit Committee must
melakukan evaluasi atas aspek pendanaan evaluate the aspects of credit or financing
kredit atau pembiayaan tersebut dan secara funding and periodically report in writing to the
berkala melaporkan secara tertulis kepada board of directors;
direksi;
3. Memahami aspek legal/hukum, aspek 3. Understand legal aspects, business aspects,
bisnis/usaha, aspek keuangan dan aspek financial aspects and fairness aspects of the
kewajaran dari kredit yang dikomitekan; dan credit that are discussed in the committee; and
4. Bila diperlukan dapat melakukan koordinasi 4. If necessary, it can coordinate with
dengan unit/fungsi didalam Bank terkait dengan units/functions within the Bank regarding their
kompetensinya. competence.
Bank mengimplementasikan credit rating dan credit The Bank implements credit rating and credit scoring
scoring untuk memperkuat analisa kredit yang systems to strengthen credit analysis in accordance
mengacu kepada regulasi yang mengatur baik with both internal and external regulations, as well as
internal dan eksternal, maupun best practice industry best practices. The Bank develops these
industri. Bank mengembangkan model secara models independently or in collaboration with third
mandiri atau bekerjasama dengan pihak ketiga. parties.
Untuk menjaga agar kualitas kredit tetap terjaga, To maintain credit quality, the Bank has carried out
Bank telah melakukan pemantauan rutin dan regular and consistent monitoring for each type of
konsisten baik untuk setiap jenis kredit (Komersial, credit (Commercial, SME, Consumer) and the
SME, Konsumer) maupun portofolio kredit secara overall loan portfolio through the Portfolio Quality
keseluruhan melalui Portfolio Quality Review (PQR) Review (PQR) which is held monthly together with
yang diselenggarakan tiap bulan bersama dengan the relevant Board of Directors. In addition, the
direktur terkait. Selain itu, Bank juga melakukan Bank also monitors new debtors, particularly
monitoring debitur baru khususnya melalui Analisa through vintage analysis based on collectability
vintage yang berbasis pada pergerakan movements and day past due.
kolektabilitas dan day past due.
Dalam rangka mengurangi eksposur risiko kredit To reduce non-performing credit risk exposure,
yang bermasalah dilakukan langkah penyehatan credit restructuring measures are taken, including
kredit antara lain melalui restruktur, atau among others through restructuring, or credit
penyelesaian kredit melalui pengambil alihan settlement through taking over guarantees to
jaminan hingga pelaksanaan hapus buku. Proses carrying out write-offs. The process of managing
pengelolaan kredit bermasalah diatur dalam non-performing loans is regulated in special policies.
kebijakan yang bersifat khusus. Selain itu Bank Moreover the Bank has strengthened its special
telah memperkuat fungsi khusus untuk pengelolaan function in order to managing the credit restructuring
atas penyehatan dan penyelesaian kredit and settlement through Special Asset Management
bermasalah yaitu melalui Special Asset led by SEVP which oversees several Division and
Management yang dipimpin oleh SEVP yang Department.
membawahkan beberapa Divisi dan Departemen.
Untuk mengetahui ketahanan Bank dalam To understand the Bank's resilience in facing a
menghadapi suatu skenario kejadian ekstrim tetapi scenario of extreme events that may occur, the
mungkin terjadi, Bank melakukan stress test secara Bank conducts stress tests regularly as part of
berkala sehingga dapat melakukan antisipasi lebih early anticipation effort. As an effort of the Bank in
awal. Sebagai upaya Bank dalam mengidentifikasi identifying and measuring the impact of
dan mengukur dampak pelemahan makroekonomi macroeconomic weakness on asset quality and
terhadap kualitas aset dan ketahanan permodalan, capital resilience, the Bank has also conducted
Bank juga telah melakukan stress testing dan stress testing and submitted to Board of Directors
disampaikan kepada Direksi dan regulator, paling and regulators, at least 1 (one) time in 1 (one)
sedikit 1 (satu) kali dalam 1 (satu) tahun. year.
- 181 -
Page 844
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Sebagai salah satu langkah penerapan manajemen As one of the steps to implement risk management,
risiko, pada tahun 2025 Bank telah melakukan 3 in 2025 the Bank has conducted 3 stress tests: a
stress test yaitu stress test terhadap dampak stress test on the impact of US tariff implementation,
penerapan tarif US, Stress test terkait Climate Risk a stress test related to the Climate Risk Scenario &
Scenario & Analisis (CRMS), dan stress test baik Analysis (CRMS), and regular stress tests
secara individu maupun konsolidasi dengan conducted both individually and consolidated with
perusahaan anak yang dilakukan secara berkala subsidiaries which are carried out periodically and
serta dilaporkan kepada Direksi dan Dewan reported to the Board of Directors and Board of
Komisaris. Commissioners.
Untuk memperkuat pengendalian risiko kredit, Bank To strengthen credit risk control, the Bank
menerapkan manajemen risiko tidak hanya pada implements risk management not only within the
risk taking unit namun juga pada unit kerja risk-taking units, but also across supporting work
pendukung seperti fungsi Analis Kredit, Asset units such as the Credit Analyst function, Asset
Quality Management, Credit Examination, Risk Quality Management, Credit Examination, Risk
Control Unit dan fungsi Quality Assurance. Fungsi Control Unit, and Quality Assurance function.The
Analis Kredit yaitu melakukan analisa terhadap Credit Analyst function is responsible for
proposal pengajuan kredit, Fungsi Asset Quality conducting analyses of proposed credit
Management yaitu untuk perbaikan kualitas aset applications.The Asset Quality Management
melalui manajemen DPD dan kegiatan manajemen function is responsible for improving asset quality
kualitas portofolio termasuk monitoring kesehatan through Days Past Due (DPD) management and
portofolio kredit. Fungsi Credit Examination yaitu portfolio quality management activities, including
Mengidentifikasi risiko kredit yang melekat pada monitoring the health of the credit portfolio.The
aktivitas fungsional kredit berdasarkan data dan Credit Examination function is responsible for
informasi yang terkumpul dari berbagai pihak terkait identifying credit risks inherent in credit functional
dalam rangka pelaksanaan fungsi credit activities based on data and information collected
examination. Fungsi Risk Control Unit yaitu from various related parties in the implementation
melakukan pemantauan proses after sales atas of the credit examination function.The Risk Control
portfolio kredit. Fungsi Quality Assurance Unit function is responsible for monitoring the
memastikan pelaksanaan manajemen risiko di risk after-sales process of the credit portfolio.The
taking unit terutama yang berkaitan dengan kredit Quality Assurance function ensures that the
telah berjalan sebagaimana mestinya. implementation of risk management within the risk-
taking units, particularly those related to credit, has
been carried out properly and in accordance with
established procedures.
Bank juga telah mengembangkan fungsi Credit The Bank also established a Credit Examination
Examination untuk melakukan pemeriksaan kredit unit, for independent credit examination (post-fact)
(post-fact) secara independen dengan melakukan by monitoring the Bank's loan portfolio on
pemantauan portofolio kredit Bank baik pada Commercial, Corporate, and Korean Link Business,
segmen Commercial, Corporate, and Korean Link SME, and retail segments. The examination aims
Business, SME, dan retail. Pemeriksaan dilakukan to ensure that the Bank's credit portfolio is carried
untuk memastikan portofolio kredit Bank dijalankan out in accordance with risk management principles
sesuai prinsip manajemen risiko dan telah and has complied with all credit provisions, both
memenuhi seluruh ketentuan perkreditan baik internal and external, also tries to reduce the value
internal maupun eksternal, serta berupaya untuk of LAR and NPL. In addition, a Credit Examination
menurunkan nilai LAR dan NPL. Selain itu, Bank Planning & Analytics unit was established to plan,
juga memiliki fungsi Credit Examination Planning & process data, and provide support to the Credit
Analytic yang bertujuan untuk melakukan Examination team at branch offices, ensuring that
perencanaan, pengolahan data, serta memberi the observation process is more focused and
dukungan kepada Credit Examination ketika di effective.
cabang, sehingga proses observasi dapat berjalan
lebih terarah dan efektif.
Bank saat ini telah melakukan revamp beberapa The Bank has undertaken a revamp of several
Kebijakan diantaranya tentang Kebijakan Tingkat policies, including the High-Level Policy on Risk
Tinggi tentang Manajemen Risiko, Kebijakan tentang Management, the Policy on Credit Risk
Manajemen Risiko Kredit, Kebijakan tentang Management, the Credit Policy, and the Policy on
- 182 -
Page 845
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Perkreditan, Kebijakan tentang Rencana Aksi the Recovery Plan.The Bank has also revamped
Pemulihan (Recovery Plan). Bank juga telah several guidelines, including the Guideline on
melakukan revamp beberapa Pedoman diantaranya Individual and Consolidated Risk Profile
tentang Penilaian Profil Risiko Individu dan Assessment, the Guideline on the Implementation
Konsolidasi, Pedoman tentang Pelaksanaan Fungsi of the Credit Examination Function, and the
Credit Examination Pedoman tentang Penagihan Guideline on the Collection of Credit Obligations for
Kewajiban Kredit untuk Segmen Kredit Retail, the Retail Credit Segment. In addition, the Bank
pengkinian atas Pedoman tentang Perkreditan SME, has updated the Guidelines on Lending for the
Commercial, Corporate, dan Korean Link. PT. Bank SME, Commercial, Corporate, and Korean Link
KB Indonesia Bukopin, Tbk, Petunjuk Teknis tentang segments of PT Bank KB Indonesia Tbk; the
Standarisasi Dokumen Mandatory dan Covenant Technical Instruction on the Standardization of
untuk Kredit Segmen Wholesale, Petunjuk Teknis Mandatory Documents and Covenants for the
tentang Standarisasi Dokumen Mandatory dan Wholesale Credit Segment; the Technical
Covenant untuk Kredit Segmen SME, Pedoman Instruction on the Standardization of Mandatory
tentang Jaminan dan Agunan Kredit KB Bank, dan Documents and Covenants for the SME Credit
Memorandum tentang Transisi Kewenangan Segment; the Guideline on Collateral and Credit
Monitoring (Site Visit) Kredit Non-Retail sesuai Security of KB Bank; and the Memorandum on the
Struktur Organisasi PT Bank KB Indonesia Tbk. Transition of Monitoring Authority (Site Visit) for
Non-Retail Credit in accordance with the
Organizational Structure of PT Bank KB Indonesia
Tbk.
Penerapan prinsip kehati-hatian harus dilakukan The application of precautionary principle must be
secara efektif pada setiap jenis penyediaan dana carried out effectively in every type of fund
dan sejak awal proses kredit. Terkait dengan hal provision and from the beginning of the loan
tersebut, Bank melakukan pemisahan fungsi analis process. In this regard, the Bank separates the
kredit dalam proses pengambilan keputusan kredit functions of credit analysts in the credit decision
dengan adanya pemisahan Account Officer Sales making process with the separation of Account
dan Account Officer Analyst. Sejalan dengan hal Officer Sales and Account Officers Analysts. In line
tersebut, telah dilakukan perubahan atas Pedoman with this, changes have been made to the Credit
Manajemen Risiko Kredit sebagai upaya untuk Risk Management Guidelines as an effort to
meningkatkan pemahaman dan kesadaran akan increase understanding and awareness of risks for
risiko bagi semua pihak yang terlibat dalam proses all parties involved in the credit process. These
kredit. Ketentuan dan prosedur ini merupakan provisions and procedures are an integral part of
bagian yang tidak terpisahkan dari kebijakan the Bank's risk management policy.
manajemen risiko Bank.
Selain itu, Bank terus berupaya meningkatkan In addition, the Bank continues to increase risk
kesadaran risiko (risk awareness) pada seluruh awareness among all Bank employees.
karyawan Bank.
a. Eksposur maksimum risiko kredit a. Maximum exposure to credit risk
Dalam aset keuangan yang diakui di laporan For financial assets recognized in the
posisi keuangan konsolidasian, eksposur consolidated statements of financial position,
maksimum terhadap risiko kredit sama dengan the maximum exposure to credit risk generally
nilai tercatatnya. Untuk bank garansi yang equals their carrying amount. For bank
diterbitkan dan fasilitas Letter of Credit (L/C) guarantees and irrevocable Letters of Credit
atau SKBDN yang tidak dapat dibatalkan, (L/C) issued or SKBDN, the maximum
eksposur maksimum terhadap risiko kredit exposure to credit risk is the maximum amount
adalah nilai yang harus dibayarkan oleh Bank that the Bank would have to pay if the
jika kewajiban atas bank garansi yang obligations of the bank guarantees and
diterbitkan dan fasilitas L/C atau SKBDN yang irrevocable Letters of Credit (L/C) issued or
tidak dapat dibatalkan terjadi atau terealisasi. SKBDN are called upon. For credit
Untuk komitmen kredit, eksposur maksimum commitments, the maximum exposure to
atas risiko kredit adalah sebesar jumlah fasilitas credit risk is the full amount of the unused
yang belum ditarik dari nilai penuh fasilitas committed loan facilities granted to customers.
kredit yang telah disepakati (committed) kepada
nasabah.
- 183 -
Page 846
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
a. Risiko kredit maksimum (lanjutan) a. Maximum credit risk (continued)
Tabel berikut menyajikan eksposur maksimum The following table presents the maximum
terhadap risiko kredit untuk instrumen exposure to credit risk of on-balance sheet
keuangan pada laporan posisi keuangan financial instruments and off-balance sheet
(on-balance sheet) dan rekening administratif accounts, without taking into account any
(off-balance sheet), tanpa memperhitungkan collateral held or other credit enhancement:
agunan yang dimiliki atau perlindungan kredit
lainnya:
2025 2024
Laporan Posisi Keuangan Consolidated Statement
Konsolidasian of Financial Position
Current accounts with
Giro pada Bank Indonesia 4.087.290 2.672.478 Bank Indonesia
Giro pada bank lain - neto 1.909.336 396.837 Current accounts with other banks- net
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 3.981.932 2.798.303 and other banks
Surat-surat berharga: Marketable securities:
Diukur pada nilai wajar Fair value through
melalui melalui laba rugi 8.178.763 7.467.153 profit and loss
Diukur pada nilai wajar
melalui penghasilan Fair value through other
komprehensif lain 20.803 4.345.452 comprehensive income
Diukur pada biaya perolehan
amortisasi - neto 11.519.567 9.954.226 Measured at amortized cost - net
Tagihan surat-surat
berharga yang dibeli dengan Marketable securities purchased
janji dijual kembali 236.473 - with agreement to resell
Tagihan derivatif 3.672 12.054 Derivative receivables
Kredit yang diberikan
dan pembiayaan Loans and sharia financing
/piutang syariah - neto 47.094.440 44.535.289 /receivables - net
Tagihan akseptasi - neto 391 83.079 Acceptances receivable - net
Penyertaan saham 15 15 Investments in shares
Aset lain-lain 1.242.735 1.560.105 Other assets
Fasilitas kredit yang diberikan Unused loans
dan pembiayaan/piutang and sharia financing/
syariah yang belum digunakan 5.033.660 4.282.285 receivables facilities
L/C dan SKBDN yang
masih berjalan dan Outstanding irrevocable L/C
tidak dapat dibatalkan 62.355 90.095 and domestic L/C
Bank garansi yang diterbitkan 416.157 582.778 Bank guarantees issued
Total 83.787.589 78.780.149 Total
b. Risiko konsentrasi kredit b. Credit concentration risk
Konsentrasi risiko kredit berdasarkan geografis Concentration of credit risk by geography
Risiko konsentrasi kredit timbul ketika sejumlah Concentrations of credit risk arise when a
nasabah bergerak dalam aktivitas usaha yang number of customers are engaged in similar
sejenis atau memiliki kegiatan usaha dalam business activities or activities within the same
wilayah geografis yang sama, atau memiliki geographic region, or when they have similar
karakteristik sejenis. characteristics.
- 184 -
Page 847
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
b. Risiko konsentrasi kredit (lanjutan) b. Credit concentration risk (continued)
Bank mendorong adanya diversifikasi dari The Bank encourages the diversifications of its
portofolio kreditnya pada berbagai geografis credit portfolio among a variety of geographic
dan sektor industri, mencerminkan profil risiko areas and industries, reflecting a well-balanced
yang seimbang dan sehat dan untuk fokus pada and healthy risk profile, and to focus marketing
upaya pemasaran terhadap industri dan efforts toward potential industries and
nasabah yang potensial untuk meminimalisir customers in order to minimize the credit risk.
risiko kredit. Bank telah menetapkan limit The Bank has sets its industry concentration
konsentrasi industri yang menentukan limit based on industry risk level, projection of
berdasarkan tingkat risiko sektor industri, loan growth and availability of capital.
proyeksi pertumbuhan kredit dan juga
ketersediaan modal.
Diversifikasi portofolio kredit didasarkan The extent of diversification is based on the
rencana strategi bank, sektor target, kondisi Bank’s strategic plan, target sectors, current
ekonomi saat ini, kebijakan pemerintah, sumber economic conditions, government policy,
pendanaan dan proyeksi pertumbuhan. funding sources and growth projections.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the
pengungkapan risiko kredit maksimum disclosure on the maximum credit risk by
berdasarkan konsentrasi sebelum concentration without taking into account any
memperhitungkan agunan yang dimiliki dan collateral held and master netting agreement is
perjanjian master netting adalah sebagai as follow:
berikut:
31 Desember/December 31, 2025
Jawa Selain
Jabotabek/
Java Other
than Lain-Lain/
Jabotabek Jabotabek Sumatera Kalimantan Others Total
Laporan Posisi
Keuangan Consolidated Statement
Konsolidasian of Financial Position
Giro pada Bank Current accounts with
Indonesia 4.087.290 - - - - 4.087.290 Bank Indonesia
Current accounts
Giro pada bank lain – neto 1.909.322 7 7 - - 1.909.336 with other banks - net
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 3.981.932 - - - - 3.981.932 Indonesia and other banks
Surat-surat berharga: Marketable securities:
Diukur pada nilai wajar Fair value through
melalui laba rugi 8.178.763 - - - - 8.178.763 profit and loss
Diukur pada nilai wajar
melalui penghasilan Fair value through other
komprehensif lain 20.803 - - - - 20.803 comprehensive income
Diukur pada biaya
perolehan Measured at
Amortisasi – neto 11.519.567 - - - - 11.519.567 amortized cost -net
Tagihan surat-surat berharga Marketable securities
yang dibeli dengan purchased with
janji dijual kembali 236.473 - - - - 236.473 agreement to resell
Tagihan derivatif 3.672 - - - - 3.672 Derivative receivables
Kredit yang diberikan
dan pembiayaan/ Loans and sharia
piutang syariah - neto 31.206.611 8.128.765 2.874.253 736.510 4.148.301 47.094.440 financing/receivables - net
Tagihan akseptasi - neto 391 - - - - 391 Acceptances receivable - net
Penyertaan saham 15 - - - - 15 Investments in shares
Aset lain-lain 1.242.190 213 106 226 - 1.242.735 Other assets
Rekening Administratif Administrative Accounts
Fasilitas kredit yang
diberikan dan
pembiayaan/ Unused loans
piutang syariah and sharia financing/
yang belum digunakan 4.628.653 68.214 30.425 297.658 8.710 5.033.660 receivables facilities
L/C dan SKBDN yang
masih berjalan dan Outstanding irrevocable L/C
tidak dapat dibatalkan 62.355 - - - - 62.355 and domestic L/C
Bank garansi yang
diterbitkan 385.613 28.023 2.046 450 25 416.157 Bank guarantees issued
Total 67.463.650 8.225.222 2.906.837 1.034.844 4.157.036 83.787.589 Total
- 185 -
Page 848
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
b. Risiko konsentrasi kredit (lanjutan) b. Credit concentration risk (continued)
31 Desember/December 31, 2024
Jawa Selain
Jabotabek/
Java Other
than Lain-Lain/
Jabotabek Jabotabek Sumatera Kalimantan Others Total
Laporan Posisi
Keuangan Consolidated Statement
Konsolidasian of Financial Position
Giro pada Bank Current accounts with
Indonesia 2.672.478 - - - - 2.672.478 Bank Indonesia
Current accounts
Giro pada bank lain – neto 396.824 6 7 - - 396.837 with other banks - net
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 2.798.303 - - - - 2.798.303 Indonesia and other banks
Surat-surat berharga: Marketable securities:
Diukur pada nilai wajar Fair value through
melalui laba rugi 7.467.153 - - - - 7.467.153 profit and loss
Diukur pada nilai wajar
melalui penghasilan Fair value through other
komprehensif lain 4.345.452 - - - - 4.345.452 comprehensive income
Diukur pada biaya
perolehan Measured at
Amortisasi – neto 9.954.226 - - - - 9.954.226 amortized cost -net
Tagihan derivatif 12.054 - - - - 12.054 Derivative receivables
Kredit yang diberikan
dan pembiayaan/ Loans and sharia
piutang syariah - neto 29.611.196 7.599.014 2.792.134 705.801 3.827.144 44.535.289 financing/receivables - net
Tagihan akseptasi - neto 83.079 - - - - 83.079 Acceptances receivable - net
Penyertaan saham 15 - - - - 15 Investments in shares
Aset lain-lain 1.507.046 23.681 10.113 2.774 16.491 1.560.105 Other assets
Rekening Administratif Administrative Accounts
Fasilitas kredit yang
diberikan dan
pembiayaan/ Unused loans
piutang syariah and sharia financing/
yang belum digunakan 4.138.224 54.324 50.893 25.541 13.303 4.282.285 receivables facilities
L/C dan SKBDN yang
masih berjalan dan Outstanding irrevocable L/C
tidak dapat dibatalkan 90.095 - - - - 90.095 and domestic L/C
Bank garansi yang
diterbitkan 517.621 47.636 14.212 2.828 481 582.778 Bank guarantees issued
Total 63.593.766 7.724.661 2.867.359 736.944 3.857.419 78.780.149 Total
Konsentrasi risiko kredit berdasarkan industri Concentration of credit risk by industry
31 Desember/December 31, 2025
Keuangan/ Pemerintah/ Konsumsi/ Perdagangan/ Konstruksi/ Manufaktur/ Lain-Lain/
Financial Government Consumers Trade Construction Manufacturing Other Total
Laporan Posisi Consolidated
Keuangan Statement of
Konsolidasian Financial Position
Giro pada Bank Current accounts with
Indonesia 4.087.290 - - - - - - 4.087.290 Bank Indonesia
Giro pada bank Current accounts
lain - neto 1.909.336 - - - - - - 1.909.336 with other banks - net
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 3.981.932 - - - - - - 3.981.932 and other banks
Surat-surat berharga Marketable securities
Diukur pada nilai wajar Fair value through
melalui laba rugi 7.543.395 635.368 - - - - - 8.178.763 profit and loss
Diukur pada nilai Fair value
wajar melalui through other
penghasilan comprehensive
komprehensif lain - 20.803 - - - - - 20.803 income
Diukur pada biaya
perolehan Measured at
diamortisasi - neto 2.751.740 8.767.827 - - - - - 11.519.567 amortized cost - net
Tagihan derivatif 3.672 - - - - - - 3.672 Derivative receivables
Surat-surat berharga Marketable securities
yang dijual dengan purchased with
janji dibeli kembali - 236.473 - - - - - 236.473 agreement to resell
Kredit yang diberikan Loans and sharia
dan pembiayaan/ financing/
piutang syariah - neto 36.736 - 15.734.777 9.981.457 3.846.378 6.219.069 11.276.023 47.094.440 receivables - net
Acceptances
Tagihan akseptasi - neto 391 391 receivable - net
Penyertaan saham 15 - - 15 Investment in shares
Aset lain-lain 140.731 - 214.473 618.766 100.743 157.903 10.119 1.242.735 Other assets
Rekening Administratif Administrative accounts
Fasilitas kredit
yang diberikan dan Unused loans and
pembiayaan/piutang Sharia financing/
syariah yang receivable
belum digunakan - - 2.824.953 707.578 208.353 661.857 630.919 5.033.660 facilities
L/C dan SKBDN yang
masih berjalan dan Outstanding
tidak dapat irrevocable L/C
dibatalkan - - - - 62.355 - - 62.355 and domestic L/C
Bank garansi yang Bank guarantees
diterbitkan - - - - 416.157 - - 416.157 issued
Total 20.454.847 9.660.471 18.774.203 11.307.801 4.633.986 7.039.220 11.917.061 83.787.589 Total
- 186 -
Page 849
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
b. Risiko konsentrasi kredit (lanjutan) b. Credit concentration risk (continued)
31 Desember/December 31, 2024
Keuangan/ Pemerintah/ Konsumsi/ Perdagangan/ Konstruksi/ Manufaktur/ Lain-Lain/
Financial Government Consumers Trade Construction Manufacturing Other Total
Laporan Posisi Consolidated
Keuangan Statement of
Konsolidasian Financial Position
Giro pada Bank Current accounts with
Indonesia 2.672.478 - - - - - - 2.672.478 Bank Indonesia
Giro pada bank Current accounts
lain - neto 396.837 - - - - - - 396.837 with other banks - net
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 2.798.303 - - - - - - 2.798.303 and other banks
Surat-surat berharga Marketable securities
Diukur pada nilai wajar Fair value through
melalui laba rugi 7.192.497 274.656 - - - - - 7.467.153 profit and loss
Diukur pada nilai Fair value
wajar melalui through other
penghasilan comprehensive
komprehensif lain - 4.345.452 - - - - - 4.345.452 income
Diukur pada biaya
perolehan Measured at
diamortisasi - neto 1.669.725 8.284.501 - - - - - 9.954.226 amortized cost - net
Tagihan derivatif 12.054 - - - - - - 12.054 Derivative receivables
Kredit yang diberikan Loans and sharia
dan pembiayaan/ financing/
piutang syariah - neto 54.738 - 13.454.097 10.974.326 3.446.991 6.878.004 9.727.133 44.535.289 receivables - net
Acceptances
Tagihan akseptasi - neto - - - - - 83.079 - 83.079 receivable - net
Penyertaan saham 15 - - - - - - 15 Investment in shares
Aset lain-lain 163.235 - 81.090 608.150 234.605 465.144 7.881 1.560.105 Other assets
Rekening Administratif Administrative accounts
Fasilitas kredit
yang diberikan dan Unused loans and
pembiayaan/piutang Sharia financing/
syariah yang receivable
belum digunakan 6.000 - 2.810.756 371.895 214.384 429.540 449.710 4.282.285 facilities
L/C dan SKBDN yang
masih berjalan dan Outstanding
tidak dapat irrevocable L/C
dibatalkan - - - - 90.095 - - 90.095 and domestic L/C
Bank garansi yang Bank guarantees
diterbitkan - - - - 582.778 - - 582.778 issued
Total 14.965.882 12.904.609 16.345.943 11.954.371 4.568.853 7.855.767 10.184.724 78.780.149 Total
c. Agunan dan perlindungan kredit lainnya c. Collateral and other credit enhancements
Bank menerapkan kebijakan untuk memitigasi The Bank implements policies to mitigate credit
risiko kredit, antara lain dengan meminta agunan risk, among others, by asking for collateral as
sebagai jaminan pelunasan kredit jika jaminan guarantee for repayment of credit if the
berupa sumber pembayaran utama debitur collateral is the main source of payment of the
berdasarkan arus kas tidak terpenuhi. Bank debtor based on cash flow is not fulfilled. The
dapat menerima beragam jenis agunan yang Bank can accept various types of collateral
diatur oleh kebijakan mitigasi risiko. Nilai agunan that are regulated by risk mitigation policies.
ditentukan berdasarkan hasil penilaian pada saat The collateral value is determined based on
kredit diberikan dan ditinjau ulang secara berkala the results of the appraisal at the time the
dan konsisten. credit is given and is regularly and consistently
reviewed.
Untuk kredit yang diberikan, Bank menggunakan For the loans, Bank uses the collateral to
agunan untuk meminimalkan risiko kredit. minimize the credit risk. Loans in Bank are
Berdasarkan klasifikasi, kredit Bank dapat classified into two major categories as follows:
dibedakan menjadi dua kelompok besar, yaitu:
1. Secured loans 1. Secured loans
2. Unsecured loans 2. Unsecured loans
- 187 -
Page 850
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
c. Agunan dan perlindungan kredit lainnya c. Collateral and other credit enhancements
(lanjutan) (continued)
Untuk secured loans, Bank menetapkan jenis For secured loans, Bank determined the type
dan nilai agunan yang dijaminkan sesuai skema and value of collateral according to the loan
kredit. Jenis dari agunan terdiri dari: scheme. Types of collateral are as follows:
a. Physical collateral, antara lain tanah, a. Physical collateral, such as land, buildings
bangunan dan BPKB kendaraan bermotor; and proof of vehicle ownership;
b. Cash collateral, antara lain simpanan b. Cash collateral, such as deposits (savings,
(tabungan, giro dan deposito berjangka), current accounts, time deposit), gold,
emas, financial collateral (surat berharga); financial collateral (securities); and
dan
c. Lainnya, antara lain garansi, jaminan c. Others, such as guarantees, government
pemerintah, dan jaminan dari Lembaga guarantees, and guarantees from
penjamin. guarantee/insurance institution.
Agunan merupakan sumber terakhir pelunasan Collateral is a second source of credit
kredit (secondary source of credit repayment) repayment and also as a form of credit risk
dan sebagai salah satu bentuk mitigasi risiko mitigation. The primary source of credit
kredit. Sumber utama pelunasan kredit berasal repayment is the funds generated from
dari hasil usaha dan hasil analisa kemampuan business operations and capability analysis the
debitur. borrowers.
d. Kualitas aset keuangan d. Quality of financial assets
Kualitas aset keuangan dikelola oleh Bank The financial assets quality is managed by the
dengan menggunakan panduan dari Otoritas Bank using the guidance from Financial
Jasa Keuangan dan diungkapkan pada Catatan Services Authority and disclosed in Notes 4, 5,
4, 5, 6, 7, 8, 9, 10, 11 dan 12 atas laporan 6, 7, 8, 9, 10, 11, and 12 to the consolidated
keuangan konsolidasian. financial statements.
Bank fokus atas risiko dengan peringkat tertentu Bank will focused on the risks with certain rating
dan perbandingan eksposur kredit di seluruh lini and the comparison of credit exposures across
bisnis, daerah geografis dan produk. Sistem all business lines, geographic regions, and
peringkat ini didukung oleh berbagai analisis products. The rating system is supported by
keuangan, dikombinasikan dengan informasi various financial analytics, combined with
pasar sebagai masukan utama untuk processed market information to provide the
pengukuran risiko pihak lawan (counterparty). main inputs of counterparty risk measurement.
Peringkat risiko disesuaikan dengan berbagai The risk rating is adjusted to various categories
kategori dan ditentukan sesuai dengan panduan and is determined in accordance with the Bank
peringkat Bank Indonesia yang dinilai dan Indonesia rating guidelines which are assessed
diperbaharui secara berkala. and updated regularly.
e. Evaluasi penurunan nilai e. Impairment assessment
Di samping itu, Bank telah menerapkan PSAK Moreover, Bank has implemented PSAK 109 in
109 dalam perhitungan Cadangan Kerugian calculating Allowance for Impairment Losses
Penurunan Nilai (CKPN) terutama dalam (CKPN) especially in the calculation of
perhitungan Probability of Default (PD) dan Loss Probability of Default (PD) and Loss Given
Given Default (LGD). Default (LGD).
Metodologi perhitungan CKPN dikelompokkan CKPN Calculation methodology grouped into 2
ke dalam 2 (dua) kategori, yaitu kolektif dan categories, those are collective and individual.
individual. Metode penurunan nilai ini digunakan This method used to calculate CKPN for
untuk menghitung CKPN fasilitas kredit yang significant and non-significant loan. Minimum
terkait dengan significant loan dan non- criteria that describe significant and non-
significant loan. Minimum kriteria yang termasuk significant loan refers to Bank’s Financial Asset
dalam kategori significant loan dan non- Impairment Policy.
significant loan mengacu kepada Pedoman
Penurunan Nilai Aset Keuangan Bank.
- 188 -
Page 851
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
e. Evaluasi penurunan nilai (lanjutan) e. Impairment assessment (continued)
Tabel berikut ini menyajikan aset keuangan The following table presents the financial assets
(tidak termasuk tagihan dari cabang-cabang lain) (not include due from other branches), based
berdasarkan staging dan peringkat kredit pada on stage and credit grading as at
tanggal 31 Desember 2025 dan 2024, adalah December 31, 2025 and 2024, are as follows:
sebagai berikut:
31 Desember/December 31, 2025
Penempatan
pada Bank
Giro Indonesia
pada Bank Giro pada dan bank- Aset
Indonesia/ bank lain/ bank lain/ keuangan
Current Current Placements Tagihan Penyertaan lainnya/
Accounts accounts with Bank akseptasi/ Kredit yang Saham/ Other
with Bank with other Indonesia and Efek-efek/ Acceptance diberikan/ Investments financial
Indonesia banks other banks Securities receivables Loans in Shares assets Jumlah/ Total
Aset keuangan Financial
dengan biaya assets at
perolehan amortized
diamortisasi cost
Stage 1 4.087.290 1.909.636 3.981.932 9.084.728 397 39.304.536 15 1.242.735 59.611.269 Stage 1
Stage 2 - - - - - 5.965.025 - - 5.965.025 Stage 2
Stage 3 - - - 2.436.427 - 4.605.086 - - 7.041.513 Stage 3
4.087.290 1.909.636 3.981.932 11.521.155 397 49.874.647 15 1.242.735 72.617.807
Aset keuangan financial assets -
- nilai wajar fair value
melalui through other
penghasilan comprehensive
komprehensif lain income
Stage 1 - - - 20.803 - - - - 20.803 Stage 1
Financial
Aset keuangan assets - fair
- nilai wajar value through
melalui laba rugi profit or loss
Stage 1 - - - 635.367 - - - - 635.367 Stage 1
Stage 2 - - - 7.543.396 - - - - 7.543.396 Stage 2
Jumlah aset Total financial
keuangan - - - 8.178.763 - - - - 8.178.763 assets
Cadangan Allowance
kerugian for impairment
penurunan nilai losses
Stage 1 - 300 - - 6 534.115 - - 534.421 Stage 1
Stage 2 - - - - - 473.756 - - 473.756 Stage 2
Stage 3 - - - 1.588 - 1.772.336 - - 1.773.924 Stage 3
Jumlah cadangan Total allowance
kerugian for impairment
penurunan nilai - 300 - 1.588 6 2.780.207 - - 2.782.101 losses
Jumlah – bersih 4.087.290 1.909.336 3.981.932 19.719.133 391 47.094.440 15 1.242.735 78.035.272 Total - net
31 Desember/December 31, 2024
Penempatan
pada Bank
Giro Indonesia
pada Bank Giro pada dan bank- Aset
Indonesia/ bank lain/ bank lain/ keuangan
Current Current Placements Tagihan Penyertaan lainnya/
Accounts accounts with Bank akseptasi/ Kredit yang Saham/ Other
with Bank with other Indonesia and Efek-efek/ Acceptance diberikan/ Investments financial
Indonesia banks other banks Securities receivables Loans in Shares assets Jumlah/ Total
Aset keuangan Financial
dengan biaya assets at
perolehan amortized
diamortisasi cost
Stage 1 2.672.478 397.137 2.798.303 9.954.506 84.279 37.244.210 15 1.575.128 54.726.056 Stage 1
Stage 2 - - - - - 6.276.660 - - 6.276.660 Stage 2
Stage 3 - - - - - 4.006.616 - - 4.006.616 Stage 3
2.672.478 397.137 2.798.303 9.954.506 84.279 47.527.486 15 1.575.128 65.009.332
Aset keuangan Financial assets -
- nilai wajar fair value
melalui through other
penghasilan comprehensive
komprehensif lain income
Stage 1 - - - 4.345.452 - - - - 4.345.452 Stage 1
Financial
Aset keuangan assets - fair
- nilai wajar value through
melalui laba rugi profit or loss
Stage 1 - - - 7.467.153 - - - - 7.467.153 Stage 1
Jumlah aset Total financial
keuangan 2.672.478 397.137 2.798.303 21.767.111 84.279 47.527.486 15 1.575.128 76.821.937 assets
- 189 -
Page 852
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
e. Evaluasi penurunan nilai (lanjutan) e. Impairment assessment (continued)
31 Desember/December 31, 2024
Penempatan
pada Bank
Giro Indonesia
pada Bank Giro pada dan bank- Aset
Indonesia/ bank lain/ bank lain/ keuangan
Current Current Placements Tagihan Penyertaan lainnya/
Accounts accounts with Bank akseptasi/ Kredit yang Saham/ Other
with Bank with other Indonesia and Efek-efek/ Acceptance diberikan/ Investments financial
Indonesia banks other banks Securities receivables Loans in Shares assets Jumlah/ Total
Cadangan Allowance
kerugian for impairment
penurunan nilai losses
Stage 1 - 300 - 280 1.200 497.013 - 15.023 513.816 Stage 1
Stage 2 - - - - - 509.077 - - 509.077 Stage 2
Stage 3 - - - - - 1.986.107 - - 1.986.107 Stage 3
Jumlah cadangan Total allowance
kerugian for impairment
penurunan nilai - 300 - 280 1.200 2.992.197 - 15.023 3.009.000 losses
Jumlah – bersih 2.672.478 396.837 2.798.303 21.766.831 83.079 44.535.289 15 1.560.105 73.812.937 Total - net
Dalam menentukan kualitas kredit berdasarkan In determining credit quality by client segment
segmen nasabah, untuk portofolio Komersial, for Commercial, SME and Consumer banking
UMKM dan Konsumer, eksposur dianalisis portfolios. Exposures are analyzed by credit
berdasarkan peringkat risiko kredit yang grade which plays a central role in the quality
memainkan peranan utama dalam penilaian assessment and monitoring of risk. All loans are
kualitas dan pengawasan risiko. Semua kredit assigned a credit grade which is reviewed
diberikan peringkat risiko kredit yang ditelaah periodically and amended in light of changes in
ulang secara sistematis dan diubah berdasarkan the borrower’s circumstances or behavior.
perubahan keadaan atau perilaku debitur. Risiko Credit grading is classified based on
kredit diklasifikasi berdasarkan kolektibilitas dan collectibility and Day Past Due (DPD). In case
lama tunggakan (DPD). Adapun kredit dengan of loans with collectibility 1 and collectibility 2
kolektibilitas 1 dan kolektibilitas 2 dengan DPD with DPD less than 30 days are classified on
kurang dari sama dengan 30 hari diklasifikasikan stage 1. Loans with collectibility 2 with DPD
pada stage 1. Kredit dengan kolektibilitas 2 more than 31 days up to less than 90 days days
dengan DPD lebih dari sama dengan 31 hari are classified on stage 2. While loans with
sampai dengan kurang dari sama dengan 90 collectibility 3, 4 and 5 are classified on stage 3.
hari diklasifikasikan pada stage 2. Sementara
kredit dengan kolektibilitas 3, 4 dan 5
diklasifikasikan pada stage 3.
- 190 -
Page 853
PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK
Catatan Atas Laporan Keuangan Konsolidasian Note
Untuk Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2025 dan 2024 For th
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Figures are presented
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
e. Evaluasi penurunan nilai (lanjutan) e. Impairment assessment (continue
Tabel berikut adalah instrumen aset keuangan (tidak termasuk tagihan dari This table shows financial asset
cabang-cabang lain) berdasarkan stage dengan jumlah cadangan kerugian branches) by stage with the allo
penurunan nilai untuk setiap instrumen dengan klasifikasi biaya perolehan financial instruments under classific
diamortisasi dan nilai wajar melalui penghasilan komprehensif lain pada other comprehensive income as at D
tanggal 31 Desember 2025 dan 2024, adalah sebagai berikut:
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3
Cadangan Cadangan Cadangan
Kerugian Kerugian Kerugian
Penurunan Penurunan Penurunan
Nilai Nilai/ Nilai Tercatat Nilai Nilai/ Nilai Tercatat Nilai Nilai/ Nilai Tercatat
Tercatat/ Allowance for Bersih/ Tercatat/ Allowance for Bersih/ Tercatat/ Allowance for Bersih/ Te
Carrying Impairment Net Carrying Carrying Impairment Net Carrying Carrying Impairment Net Carrying Ca
Amount Losses Amount Amount Losses Amount Amount Losses Amount A
Giro pada
Bank Indonesia 4.087.290 - 4.087.290 - - - - - - 4
Giro pada bank
lain - neto 1.909.636 (300) 1.909.336 - - - - - - 1
Penempatan pada Bank
Indonesia dan
bank lain 3.981.932 - 3.981.932 - - - - - - 3
Surat - surat berharga 9.740.898 - 9.740.898 7.543.396 - 7.543.396 2.436.427 (1.588) 2.434.839 19
Tagihan akseptasi 397 (6) 391 - - - - - -
Kredit yang diberikan 39.304.536 (534.115) 38.770.421 5.965.025 (473.756) 5.491.269 4.605.086 (1.772.336) 2.832.750 49
Penyertaan Saham 15 - 15 - - - - - -
Aset keuangan lainnya 1.242.735 - 1.242.735 - - - - - - 1
60.267.439 (534. 421) 59.733.018 13.508.421 (473.756) 13.034.665 7.041.513 (1.773.924) 5.267.589 80
- 191 -
Page 854
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2025 dan 2024 For the Years Ended December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Figures are presented in million Rupiah, unless otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
e. Evaluasi penurunan nilai (lanjutan) e. Impairment assessment (continued)
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Jumlah/Total
Cadangan Cadangan Cadangan Cadangan
Kerugian Kerugian Kerugian Kerugian
Penurunan Penurunan Penurunan Penurunan
Nilai Nilai/ Nilai Tercatat Nilai Nilai/ Nilai Tercatat Nilai Nilai/ Nilai Tercatat Nilai Nilai/ Nilai Tercatat
Tercatat/ Allowance for Bersih/ Tercatat/ Allowance for Bersih/ Tercatat/ Allowance for Bersih/ Tercatat/ Allowance for Bersih/
Carrying Impairment Net Carrying Carrying Impairment Net Carrying Carrying Impairment Net Carrying Carrying Impairment Net Carrying
Amount Losses Amount Amount Losses Amount Amount Losses Amount Amount Losses Amount
Giro pada Current accounts with
Bank Indonesia 2.672.478 - 2.672.478 - - - - - - 2.672.478 - 2.672.478 Bank Indonesia
Giro pada bank Current accounts with
lain - neto 397.137 (300) 396.837 - - - - - - 397.137 (300) 396.837 other banks - net
Penempatan pada Bank Placements with Bank
Indonesia dan Indonesia and
bank lain 2.798.303 - 2.798.303 - - - - - - 2.798.303 - 2.798.303 other bank - net
Surat - surat berharga 21.767.111 (280) 21.766.831 - - - - - - 21.767.111 (280) 21.766.831 Marketable securities
Tagihan akseptasi 84.279 (1.200) 83.079 - - - - - - 84.279 (1.200) 83.079 Acceptance receivables
Kredit yang diberikan 37.244.210 (497.013) 36.747.197 6.276.660 (509.077) 5.767.583 4.006.616 (1.986.107 ) 2.020.509 47.527.486 (2.992.197) 44.535.289 Loans
Penyertaan Saham 15 - 15 - - - - - - 15 - 15 Investment in shares
Aset keuangan lainnya 1.575.128 (15.023) 1.560.105 - - - - - - 1.575.128 (15.023) 1.560.105 Other financial assets
66.538.661 (513.816) 66.024.845 6.276.660 (509.077) 5.767.583 4.006.616 (1.986.107 ) 2.020.509 76.821.937 (3.009.000) 73.812.937
Dalam hal terdapat keraguan terhadap kemampuan nasabah untuk Where there is doubt on the ability of the borrowers to meet contractual payments
melakukan pembayaran kontraktual pada saat jatuh tempo, persyaratan when due, the terms of the loans might be renegotiated based on mutual
kredit dapat dinegosiasikan kembali berdasarkan kesepakatan antara Bank agreement between the Bank and the borrowers.
dan nasabah.
- 192 -
Page 855
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Pasar Market Risk
Risiko pasar adalah risiko kerugian yang timbul Market risk is the risk of losses that arise due to
akibat perubahan faktor pasar yang tidak sesuai changes in market factors that are not in accordance
dengan posisi yang diambil oleh Bank baik pada with position taken by Bank both in the position of
posisi aset dan liabilitas keuangan dan rekening financial assets and liabilities and administrative
administratif, termasuk risiko perubahan harga opsi. accounts, including the risk of changes in option
Aktivitas Bank secara kesuluruhan akan dipengaruhi prices. The overall activity of the Bank will be
oleh pergerakan variabel pasar seperti suku bunga, influenced by movements in market variables such
nilai tukar, harga ekuitas dan harga komoditas. as interest rates, exchange rates, equity prices and
Dalam rangka meminimalisasi potensi kerugian commodity prices. In order to minimize the potential
yang dapat terjadi dari volatilitas pergerakan losses that may occur due to the volatility of such
variabel pasar tersebut, maka diperlukan adanya market variable movements, it is necessary to
pemantauan yang ketat terhadap posisi Bank yang perform strict monitoring of the Bank’s exposure.
terekspos.
Pengelolaan risiko pasar dijalankan berdasarkan The overall market risk management is performed
kebijakan dan prosedur yang berkaitan dengan based on the policies and procedures related to the
produk, jasa, dan aktivitas treasury serta bisnis yang products, services, and activities in the treasury and
terpapar risiko tersebut. Pengendalian risiko nilai business exposed to that risk. The management of
tukar mata uang asing dan risiko suku bunga Bank foreign exchange rate and interest rate risks in the
pada trading book dan banking book antara lain trading book and banking book is performed through
melalui analisis risiko dan pemantauan yang risk and monitoring by 1st line and 2nd line of
dilakukan baik oleh 1st line of defense dan 2nd line defense for trading activities such as foreign
of defense untuk aktivitas trading seperti transaksi exchange, and fixed income securities transactions
foreign exchange, dan fixed income securities (marketable securities). Furthermore, the trading
(surat-surat berharga). Selain itu, Bank juga book, Available for sale (AFS) position has been
melakukan proses marked to market untuk posisi marked-to-market and monitoring the bank wide net
trading book, AFS (Available for Sale) serta open position.
monitoring Posisi Devisa Neto (PDN) Bank secara
keseluruhan.
Risiko suku bunga Interest rate risk
Dalam rangka mengidentifikasi risiko secara lebih In order to identify the risk more accurately towards
akurat pada produk dan aktivitas Bank yang sensitif the Bank’s products and activity that are sensitive to
terhadap suku bunga pasar yang dapat market’s interest rate which may affect risk level of
memengaruhi tingkat risiko Bank dan untuk the Bank and to make a good sound practice, the
mewujudkan sistem perbankan yang sehat maka Bank needs to manage interest rate risk for both
Bank perlu mengelola risiko suku bunga yang tidak components either in the trading book or Banking
hanya terbatas pada komponen trading book namun book component according to the conservatism
juga pada komponen banking book sesuai dengan principles.
prinsip kehati-hatian.
Pengelolaan risiko suku bunga dalam Interest Rate The Interest Rate Risk in the Banking Book (IRRBB)
Risk in the Banking Book (IRRBB) dilakukan dengan management is performed by monitoring the
memperhatikan pergerakan suku bunga di pasar movement of interest rate in market not in same
yang berlawanan dengan Posisi Banking Book, direction with Banking Book Position that may
yang berpotensi memberikan dampak terhadap impact the Bank’s capital and earning, in current
permodalan dan rentabilitas (earnings) Bank, baik condition and the future.
untuk saat ini maupun pada masa mendatang.
- 193 -
Page 856
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
IRRBB bersumber dari 3 (tiga) aspek dasar yang IRRBB originates from 3 (three) fundamental
terkait dengan tingkat dan karakteristik struktur suku aspects related to the level and characteristics of the
bunga, serta dampak dari tingkat dan karakteristik interest rate structure, as well as the impact of these
tersebut terhadap perubahan atas kurva imbal hasil levels and characteristics on changes in the yield
(yield curve). Ketiga aspek dasar dimaksud adalah curve. The basic aspects are gap risk, basis risk and
gap risk, basis risk dan option risk. option risk.
Dalam melakukan pengukuran risiko, Bank In measuring risks, the Bank has performed stress
melakukan stress test dengan beberapa skenario, tests based on several scenarios, including the
termasuk skenario terburuk (worst case scenario) worst case scenario. This is intended to assess the
untuk mengetahui tingkat kemampuan Bank dalam Bank’s ability during various levels of market
menghadapi berbagai tingkat pergerakan hingga movements to abnormal market conditions. The
kondisi pasar yang tidak normal. Hasil stress test stress test results was used as a consideration in
tersebut digunakan sebagai pertimbangan pada determining changes in policies and limit related to
saat penetapan atau perubahan kebijakan dan limit market risk. Stress testing is performed periodically
risiko pasar. Stress testing dilakukan secara berkala or whichever is earlier in case there is an abnormal
atau periode yang lebih pendek jika terjadi kondisi condition.
abnormal.
Tabel berikut mengikhtisarkan eksposur risiko suku The table below summarizes the Bank’s interest rate
bunga Bank atas aset keuangan dan liabilitas risk exposure on non-trading financial assets and
keuangan yang tidak untuk diperdagangkan pada liabilities as at December 31, 2025 and 2024 (Bank
31 Desember 2025 dan 2024, (Bank saja). only).
31 Desember/December 31, 2025
Kurang Dari Lebih dari
3 Bulan/ 5 Tahun/
Less Than 3 - 12 Bulan/ 1 - 5 Tahun/ More Than
Total 3 Months Months Years 5 Years
Aset Assets
Current accounts with
Giro pada Bank Indonesia 3.778.376 3.778.376 - - - Bank Indonesia
Current accounts with
Giro pada Bank lain 1.945.064 1.945.064 - - - other Bank
Placements with Bank
Penempatan pada Bank Indonesia and other Indonesia
2.217.625 2.217.625 - - - banks
Surat-surat berharga Marketable securities
Diukur pada nilai wajar Fair value through
melalui laba rugi 8.178.763 - - 7.854.877 323.886 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 171.091 - 3.482 164.316 3.293 comprehensive
Diukur pada biaya perolehan Measured at
Amortisasi - neto 10.615.407 204.330 216.049 10.195.028 - amortized cost - net
Tagihan derivatif 3.672 3.672 - - - Derivative receivable
Surat-surat berharga yang Marketable securities
dibeli dengan janji financing/
dijual Kembali 236.473 236.473 - - - receivables - gross
Kredit yang diberikan Loans and sharia/
dan pembiayaan/ financing/
piutang syariah - bruto 44.385.865 3.928.520 8.410.853 15.291.465 16.755.027 receivables - gross
Tagihan akseptasi 397 397 - - - Acceptance receivables
71.532.733 12.314.457 8.630.384 33.505.686 17.082.206
Liabilitas Liabilities
Deposits from Simpanan
Simpanan nasabah 47.198.080 37.358.306 9.760.846 78.928 - customers
Deposits from other
Simpanan dari bank lain 2.377.916 2.074.916 303.000 - - banks
Surat-surat berharga Marketable securities
yang dijual dengan janji purchased with
dibeli kembali - neto 1.252.828 1.252.828 - - - agreement to resell - net
Pinjaman yang diterima 12.768.668 1.167.250 3.600.250 8.001.168 - Borrowings
Surat berharga yang diterbitkan 1.243.710 - - 1.243.710 - Securities issued
Obligasi Subordinasi 7.262.212 - - 7.262.212 - Subordinated bond
72.103.414 41.853.300 13.664.096 16.586.018 -
Neto (570.681) (29.538.843) (5.033.712) 16.919.668 17.082.206 Net
- 194 -
Page 857
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
31 Desember/December 31, 2024
Kurang Dari Lebih dari
3 Bulan/ 5 Tahun/
Less Than 3 - 12 Bulan/ 1 - 5 Tahun/ More Than
Total 3 Months Months Years 5 Years
Aset Assets
Current accounts with
Giro pada Bank Indonesia 2.301.999 2.301.999 - - - Bank Indonesia
Current accounts with
Giro pada Bank lain 428.273 428.273 - - - other Bank
Placements with Bank
Penempatan pada Bank Indonesia and other Indonesia
1.594.828 1.594.828 - - - banks
Surat-surat berharga Marketable securities
Diukur pada nilai wajar Fair value through
melalui laba rugi 7.417.653 - - 6.078.310 1.339.343 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 4.506.470 - 202.902 3.692.775 610.793 comprehensive
Diukur pada biaya perolehan Measured at
Amortisasi - neto 9.182.948 1.244.628 413.460 7.524.860 - amortized cost - net
Tagihan derivatif 12.054 12.054 - - - Derivative receivable
Kredit yang diberikan Loans and sharia/
dan pembiayaan/ financing/
piutang syariah - bruto 41.456.215 3.470.998 7.214.252 14.996.741 15.774.224 receivables - gross
Tagihan akseptasi 84.279 83.677 602 - - Acceptance receivables
66.984.719 9.136.457 7.831.216 32.292.686 17.724.360
Liabilitas Liabilities
Simpanan nasabah 40.147.845 34.944.441 4.610.489 592.915 - Deposits
customers
Simpanan dari bank lain 2.826.678 2.823.678 3.000 - - Deposits
banks
Pinjaman yang diterima 13.775.967 1.500.000 4.446.061 7.829.906 - Borrowings
Surat berharga yang diterbitkan 5.790.158 - - 5.790.158 - Securities issued
62.540.648 39.268.119 9.059.550 14.212.979 -
Neto 4.444.071 (30.131.662) (1.228.334) 18.079.707 17.724.360 Net
Manajemen risiko suku bunga atas limit repricing The management of interest rate risk against
gap dilakukan dengan memonitor sensitivitas aset repricing gap limits is supplemented by monitoring
dan liabilitas keuangan Bank atas berbagai skenario the sensitivity of the Bank’s financial assets and
tingkat bunga baik standar dan non-standar. Analisis liabilities to various standard and non-standard
sensitivitas Bank atas kenaikan atau penurunan interest rate scenarios. An analysis of the Bank’s
tingkat bunga pasar, dengan asumsi bahwa tidak sensitivity to an increase or decrease in market
ada pergerakan asimetris di kurva imbal hasil dan interest rates, assuming no asymmetrical movement
posisi laporan posisi keuangan yang tetap, adalah in curves and a constant position of statement of
sebagai berikut (tidak diaudit): financial position, is as follows (unaudited):
31 Desember/December 31, 2025
Kenaikan paralel Penurunan paralel
100 basis poin/ 100 basis poin/
100 basis point- 100 basis point-
parallel increase parallel decrease
Sensitivitas atas proyeksi pendapatan Sensitivity of projected
bunga - neto (15.168) 15.168 interest income - net
31 Desember/December 31, 2024
Kenaikan paralel Penurunan paralel
100 basis poin/ 100 basis poin/
100 basis point- 100 basis point-
parallel increase parallel decrease
Sensitivitas atas proyeksi pendapatan Sensitivity of projected
bunga - neto (63.470) 63.470 interest income - net
- 195 -
Page 858
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
Risiko nilai tukar Foreign exchange risk
Penilaian risiko nilai tukar mata uang asing The foreign exchange risk valuation is performed by
dilakukan dengan memperhatikan Posisi Devisa monitoring the Net Open Position (NOP) and foreign
Neto (PDN) dan volatilitas mata uang asing yang exchange volatility maintained by the Bank. Risk
dikelola Bank. Pengendalian risiko dilakukan melalui control is performed through monitoring the foreign
monitoring mutasi transaksi valuta asing di seluruh exchange transaction movement in all branches and
kantor cabang dan unit bisnis. Informasi mengenai business units. The information related with NOP is
PDN diungkapkan pada Catatan 56m. disclosed in Note 56m.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko akibat Liquidity risk is the risk due to the inability of the
ketidakmampuan Bank untuk memenuhi liabilitas Bank to meet obligations due from cash flow
yang jatuh tempo dari sumber pendanaan arus kas funding sources and/or from high quality liquid
dan/atau dari aset likuid berkualitas tinggi yang assets that can be pledged, without disrupting the
dapat diagunkan, tanpa mengganggu aktivitas dan activities and financial condition of the Bank.
kondisi keuangan Bank.
Risiko likuiditas juga berkaitan dengan optimalisasi Liquidity risk is the also related to the optimization of
struktur neraca dan risiko struktural terhadap the balance sheet structure and structural risk of
ketergantungan pada sumber pendanaan tertentu. dependence on certain funding sources. The Bank’s
Pengelolaan risiko likuiditas Bank berupaya agar liquidity risk management strives to be able to
dapat mengelola risiko likuiditas dalam perspektif manage liquidity risk form both a short-term and
jangka pendek maupun struktural. structural perspective.
Besar kecilnya risiko likuiditas ditentukan antara The size of the liquidity risk is determined, among
lain: others:
a. Kecermatan dalam perencanaan arus kas a. Accuracy in cash flow or flow of fund planning
atau arus dana berdasarkan prediksi based on financing and fund growth prediction,
pembiayaan dan prediksi pertumbuhan dana, which includes observing the fund rate
termasuk mencermati tingkat fluktuasi dana; volatility;
b. Ketepatan dalam mengatur struktur dana b. The precision in managing the fund structure,
termasuk kecukupan dana; including the adequacy of funding;
c. Ketersediaan aset yang siap dikonversikan c. The availability of asset that is ready to be
menjadi kas; converted into cash;
d. Kemampuan menciptakan akses ke pasar d. Ability to create access to the interbank market
antar bank atau sumber dana lainnya, or other funding sources, including the lender
termasuk fasilitas lender of last resort. of last resort facilities.
Rasio Kecukupan Likuiditas diungkapkan pada Liquidity Adequacy Ratio are disclosed in Note 56k.
Catatan 56k.
Sisa jatuh tempo kontraktual dari liabilitas keuangan Residual contractual maturities of financial liabilities
Tabel di bawah ini menyajikan ekspektasi arus kas The table below shows the expected undiscounted
yang tidak didiskontokan dari liabilitas keuangan cash flows on the Bank’s financial liabilities on the
Bank berdasarkan jatuh tempo kontraktual yang basis of their earliest possible contractual maturity
terdekat pada tanggal laporan posisi keuangan as at the consolidated statement of financial position
konsolidasian. date.
- 196 -
Page 859
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Likuiditas Liquidity Risk
31 Desember/December 31, 2025
Kurang dari Lebih dari
3 bulan/ 5 tahun/
Less than 3 - 12 bulan/ 1 - 5 tahun/ More than
Total 3 months months years 5 years
Liabilities immediately
Liabilitas segera 670.247 670.247 - - payable
Simpanan nasabah 54.639.102 38.927.394 15.632.780 78.928 - Deposits from customers
Deposits from
Simpanan dari bank lain 2.478.577 2.175.577 303.000 - - other banks
Surat-surat berharga Marketable securities
yang dijual dengan janji sell with agreement
dibeli kembali - neto 1.456.531 1.456.531 - - - to repurchase - net
Surat berharga yang diterbitkan 1.243.710 - - 1.243.710 Securities issued
Obligasi subordinasi 7.262.212 - - 7.262.212 Subordinated bond
Liabilitas derivatif 5.166 5.166 - - - Derivative payable
Liabilitas akseptasi 397 397 - - - Acceptance payable
Pinjaman yang diterima 12.818.448 1.167.250 3.650.000 8.001.198 - Borrowings
Liabilitas Lain-lain 1.134.064 890.626 150.316 93.122 Other liabilities
Neto 81.708.454 45.293.188 19.736.096 8.080.126 8.599.044 Net
Komitmen dan Kontinjensi Commitment and Contigencies
Fasilitas kredit kepada debitur
yang belum digunakan 5.033.660 2.310.186 2.078.856 613.253 31.365 Unused Loan Facilities
Irrevocable letter of credit Outstanding Irrevocable
yang masih harus berjalan 62.355 51.870 10.485 - - Letters of Credit
Garansi yang diterbitkan 416.157 346.945 69.212 - - Guarantee issued
Total 5.512.172 2.709.001 2.158.553 613.253 31.365 Total
31 Desember/December 31, 2024
Kurang dari Lebih dari
3 bulan/ 5 tahun/
Less than 3 - 12 bulan/ 1 - 5 tahun/ More than
Total 3 months months years 5 years
Liabilities immediately
Liabilitas segera 401.263 401.263 - - - payable
Simpanan nasabah 46.593.158 36.288.633 9.711.609 592.916 - Deposits from customers
Deposits from
Simpanan dari bank lain 2.881.186 2.878.186 3.000 - - other banks
Surat-surat berharga Marketable securities
yang dijual dengan janji sell with agreement
dibeli kembali - neto 3.739.878 3.739.878 - - - to repurchase - net
Surat berharga yang diterbitkan 5.790.158 - - - 5.790.158 Securities issued
Liabilitas derivatif 3.641 3.641 - - - Derivative payable
Liabilitas akseptasi 84.279 83.677 602 - - Acceptance payable
Pinjaman yang diterima 13.920.644 1.500.000 4.590.738 7.829.906 - Borrowings
Liabilitas Lain-lain 1.638.402 1.344.206 190.519 - 103.677 Other liabilities
Neto 75.052.609 46.239.484 14.496.468 8.422.822 5.893.835 Net
Komitmen dan Kontinjensi Commitment and Contigencies
Fasilitas kredit kepada debitur
yang belum digunakan 4.282.285 2.507.586 937.009 827.255 10.435 Unused Loan Facilities
Irrevocable letter of credit Outstanding Irrevocable
yang masih harus berjalan 90.095 40.609 49.486 - - Letters of Credit
Garansi yang diterbitkan 582.778 488.955 41.342 52.481 - Guarantee Issued
Total 4.955.158 3.037.150 1.027.837 879.736 10.435 Total
- 197 -
Page 860
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Operasional Operational Risk
Secara berkala Bank melakukan kaji ulang terhadap The Bank on a regular basis reviews the liquidity risk
kebijakan dan limit risiko likuiditas. Selain itu, Bank management policy and its limit. Futhermore, the
memiliki kebijakan contingency funding plan sebagai Bank has contigency funding plan policy as a
pedoman bagi Bank untuk mengantisipasi situasi guidance for the Bank to overcome the situiation of
krisis likuiditas. Untuk mengetahui dampak liquidity crisis. In determining impact of changes in
perubahan pasar maupun faktor internal pada market and internal factors in extreme conditions
kondisi ekstrem (krisis) terhadap kondisi likuiditas (crisis) to the liquidity conditions that could impact
yang dapat berdampak pada kecukupan modal the Bank’s capital adequacy, the Bank performs
Bank, Bank melakukan stress test terhadap posisi stress test on Bank’s funding liquidity position on a
likuiditas Bank secara regular, sehingga Bank dapat regular basis. By applying stress test, the Bank can
mengantisipasi lebih awal dan mengambil langkah- anticipate early and take control measures as well
langkah pengendalian dan solusi yang paling as calculate the most optimal solution per short-term
optimal sebagai strategi jangka pendek maupun strategy and long-term recovery of liquidity. The
jangka panjang pemulihan likuiditas. Informasi information related to the maturity profile of assets
mengenai jatuh tempo aset dan liabilitas sesuai and liabilities is disclosed in Note 41.
kontrak diungkapkan pada Catatan 41.
Risiko operasional adalah risiko akibat Operational risk is a risk due to insufficiency and/or
ketidakcukupan dan/atau tidak berfungsinya proses non-functioning of internal processes, human error,
internal, kesalahan manusia, kegagalan sistem system failure, and/or the existence of external
dan/atau adanya kejadian-kejadian eksternal yang factors that have the potential to cause financial and
berpotensi menimbulkan kerugian finansial maupun non-financial losses to the Bank. Bank wide
non finansial bagi Bank. Kebijakan manajemen Operational Risk Management Policy is used as a
risiko operasional secara Bank wide digunakan main reference for all line of businesses, support
sebagai acuan utama bagi semua lini bisnis, fungsi functions and subsidiaries in managing their
pendukung dan entitas anak dalam mengelola risiko operational risk. The Bank’s approach to Operational
operasional. Pendekatan Bank terhadap manajemen Risk management is to define the best mitigation
risiko operasional adalah dengan menentukan strategy to get optimum balance between
strategi mitigasi guna memeroleh keseimbangan operational risk exposure, effectiveness of control
yang optimal antara paparan risiko operasional, mechanism, and creating risk appetite as a Bank
efektivitas mekanisme kontrol dan pembuatan risk strategy by a consistent implementation of a
appetite sebagai salah satu strategi bank dengan comprehensive Operational Risk Management.
melakukan implementasi konsisten atas Manajemen
Risiko Operasional.
Pengelolaan terhadap eksposur risiko operasional di Management of operational risk exposures at Bank
Bank mencakup pengelolaan terhadap eksposur includes legal risk exposures, reputation,
risiko hukum, reputasi, kepatuhan dan stratejik yang compliance and strategic risk exposure that occur in
terdapat pada setiap proses bisnis dan aktivitas every business process and operational activity.
operasional.
Penerapan Manajemen Risiko Operasional The Implementation of Operational Risk
dilakukan dengan berpedoman pada Peraturan Management is carried out by referring to the
Otoritas Jasa keuangan No.18/POJK.03/2016 Regulation of Financial Services Authority No. 18/
tentang Penerapan Manajemen Risiko bagi Bank POJK.03/2016 concerning the Implementation of
Umum, yang mensyaratkan penerapan manajemen Risk Management for Commercial Banks, which
risiko mencakup 4 pilar yakni pengawasan aktif requires the implementation of risk management
Direksi dan Dewan Komisaris, kecukupan kebijakan toward 4 pillars, that cover active supervision of the
dan prosedur manajemen risiko dan penetapan limit Board of Directors and the Board of Commissioners,
Risiko, kecukupan proses manajemen risiko, dan adequacy of risk management policy, procedure,
sistem pengendalian internal. and establishment of risk limit, adequacy of risk
management process, and internal control system.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued)
Hal ini juga termasuk pengkajian atas produk In addition, it includes the assessment of new or
dan/atau aktivitas baru atau pengembangan yang development products and/or activities that increase
meningkatkan profil risiko produk dan/atau aktivitas the risk profile of the products and/or activities of the
Bank. Bank.
Pengelolaan risiko operasional yang dilakukan Effective operational risk management can reduces
secara efektif dapat mengurangi potensi kerugian the potential of operational risk losses.
risiko operasional.
Manajemen risiko serta penetapan limit risiko, Risk management policies and procedures, set of
kecukupan proses identifikasi, pengukuran, the risk limits, adequacy of risk identification, risk
pemantauan dan pengendalian risiko, serta sistem measurement, risk monitoring and risk control
informasi manajemen risiko dan sistem processes, and a comprehensive risk management
pengendalian intern yang menyeluruh. Pengelolaan information system and an internal control system
risiko operasional yang dilakukan secara efektif as well. Effective operational risk management can
dapat mengurangi potensi kerugian risiko reduces the potential of operational risk loss.
operasional.
Bank telah memiliki Kebijakan Manajemen Risiko The Bank has an Operational Risk Management
Operasional, penetapan risk appetite dan risk Policy, setting of risk appetite and risk tolerance,
tolerance dan penetapan limit Risiko Operasional. and Operational Risk Limits. ln managing
Di dalam mengelola risiko operasional, risk taking operational risk, the risk owner is responsible for the
unit bertanggung jawab atas risiko yang terjadi pada risk that occurs in their respective units.
unitnya masing-masing. Tata cara atas The operational risk management procedures are
pengendalian risiko operasional diatur dalam suatu regulated in a comprehensive Bank’s policy for each
kebijakan Bank secara menyeluruh yang mencakup unit that includes provisions and procedures and
ketentuan dan prosedur operasional untuk setiap reviewed periodically.
unit dan dilakukan reviu secara berkala.
Bank telah melakukan beberapa hal dalam rangka The Bank has done several things in order to
pengelolaan risiko operasional, yaitu: manage operational risk, as follows:
i. Menetapkan risk governance pengelolaan risiko i. Stipulate risk governance for operational risk
operasional; management;
ii. Menetapkan kebijakan dan prosedur serta ii. Stipulate policies and procedures and conduct
melakukan reviu secara berkala sebagai periodic reviews as a basis for implementing
landasan penerapan manajemen risiko; risk management;
iii. Menetapkan operational risk appetite dan risk iii. Stipulate operational risk appetite and risk
tolerance; tolerance;
iv. Menyusun metodologi dan perangkat iv. Develop operational risk management
pengelolaan risiko operasional; methodologies and tools;
v. Membangun Risk Awareness di seluruh lini v. Building Risk Awareness in all lines of
organisasi termasuk mewujudkan Risk Culture organization including realizing Risk Culture in
dalam aktivitas bisnis Bank; Bank’s business activities;
vi. Menjalankan implementasi pengelolaan risiko vi. Carry out the implementation of operational risk
operasional ke seluruh unit kerja Kantor Pusat management to all Headquarters and Branch
dan Branch termasuk implementasi Operational work units including the implementation of
Risk Management (ORM) Tools yang meliputi Operational Risk Management Tools (ORM
aplikasi Loss Event Database (LED) dan Tools) which include the Loss Event Database
Aplikasi Risk Control Self-Assesment (RCSA); (LED) application and the Risk Control Self-
Assessment (RCSA) application;
vii. Menyusun Disaster Recovery Plan sebagai vii. Develop a Disaster Recovery Plan as an
langkah antisipasi atas kejadian internal anticipatory measure for internal and external
maupun eksternal yang berpotensi events that have the potential to cause losses;
menimbulkan kerugian termasuk kejadian including events of disasters;
bencana;
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued)
viii. Melakukan penilaian risiko sendiri terhadap viii. Self Risk Assessment for Cyber Security
penerapan ketahanan dan keamanan siber; Implementation;
ix. Melakukan penilaian tingkat maturitas untuk ix. Maturity Level Assessment for Cyber Security
keamanan siber dan perbankan digital; and Digital Banking;
x. Melakukan penilaian kerentanan dan x. Vulnerability Assessment and Penetration
pengujian penetrasi; Test;
xi. Melakukan penilaian risiko (risk-assessment) xi. Conduct a risk assessment of management
kecukupan pengelolaan risiko atas rencana adequacy of the Bank's products and/or
pengembangan Produk dan/atau layanan Bank; services development plan;
xii. Melakukan perhitungan atas Aset Tertimbang xii. Calculate the Risk Weighted Assets (RWA) for
Menurut Risiko (ATMR) untuk Risiko Operational Risk;
Operasional;
xiii. Menyediakan kajian risiko terkait dengan xiii. Provide the risk studies related to business
proses bisnis, aktivitas operasional dan process, operational, and transactional
transaksional; activities;
xiv. Melaksanakan peningkatan atas kapabilitas xiv. Improves the ability of Human Resources
Sumber Daya Manusia secara berkelanjutan, regularly, preparation of the Human Resources
menyusun Blue Print Sumber Daya Manusia Blue Print, development of Man Power Planning
(SDM), menyusun Man Power Planning, dan and Improve HR composition in Business Units;
Peningkatan komposisi SDM di Unit Bisnis;
xv. Pelaksanaan Komite Pengendalian Internal xv. Conduct Internal Control Committee to discuss
secara rutin untuk membahas suatu issues that have the potential to increase the
permasalahan yang dapat meningkatkan risk of Bank exposure;
eksposur risiko Bank;
xvi. Melaksanakan monitoring secara berkala atas xvi. Carry out periodic monitoring of the security of
keamanan sistem teknologi informasi yang information technology systems used;
digunakan;
xvii. Melaksanakan monitoring limit risiko dan xvii. Monitor the risk limit and provide the internal
pelaporan internal maupun eksternal and external report (Regulator);
(Regulator);
xviii. Penyempurnaan dan penguatan program xviii. Improvement and strengthening of the anti-
strategi anti-fraud, antara lain melalui fraud strategy program, including through anti-
sosialisasi anti-fraud kepada seluruh karyawan, fraud socialization to all employees, monitoring
pemantauan penerapan sanksi terhadap the implementation of sanctions against
pelaku, dan pengembangan unit anti-fraud perpetrators, and developing anti-fraud units
menjadi departemen; into departments;
xix. Perbaikan kelemahan dalam kegiatan xix. Improvement of weaknesses in operational and
operasional dan TI; IT activities;
xx. Pelaksanaan monitoring atas penanganan xx. Implementation of handling customer
pengaduan nasabah, peningkatan, kompetensi complaints monitoring, increasing the
petugas Bank dalam penaganan pengaduan competence of Bank officers in handling
nasabah; customer complaints;
Bank telah menerapkan operational risk governance, The Bank has implemented operational risk
melalui: governance, through:
i. Pengawasan aktif Dewan Komisaris dan i. Active supervision by the Board of
Direksi; Commissioners and Directors;
ii. Pelaksanaan pengelolaan atas risiko ii. Implementation of the operational risk
operasional melalui model three line of defense, management through models named as three
yaitu: line of defense that consist of:
• Risk taking unit sebagai risk owner • Risk taking unit as a risk owner is the first
merupakan first line of defense yang line of defense that is responsible for direct
bertanggung jawab terhadap pengelolaan management of each work unit;
langsung dari masing- masing unit kerja;
• Second line of defense yang menjalankan • The second line of defense that runs the
fungsi oversight; dan oversight function; and
• Internal Audit sebagai third line of defense • Internal Audit as the third line of defense
yang menjalankan fungsi independent that carries out the independent assurance
assurance. function.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued)
iii. Melakukan peninjauan ulang dan pembenahan iii. Conduct review and revamp the internal
terhadap kebijakan dan pedoman internal Bank policies and guidelines of the Bank to support
yang ada guna menunjang kegiatan usaha the Bank's business activities.
Bank.
iv. Melakukan sosialisasi kebijakan/pedoman iv. Conduct socialization of internal
internal untuk meningkatkan pemahaman policies/guidelines to increase understanding
kepada karyawan. to employees.
Dalam rangka pengelolaan risiko operasional, Bank In order to manage operational risk, the Bank has
telah mengembangkan: developed:
i. Aplikasi Risk Control Self Assessment i. The web based of Risk Control Self
(RCSA) berbasis web yang digunakan untuk Assessment (RCSA) application, that is used to
mengidentifikasi, mengukur, dan memonitor identify, measure, and monitor the operational
risiko operasional pada setiap unit kerja risk in each unit on a regular basis;
secara berkala;
ii. Aplikasi Loss Event Data (LED) berbasis web ii. The web based of Loss Event Data (LED), that
yang digunakan untuk pencatatan data is used to record and collect Bank’s losses data
kerugian Bank yang sudah terjadi atau that have occurred or have the potential to
berpotensi menimbulkan kerugian bagi Bank, cause losses for the Bank, both in financial and
baik atas kerugian finansial maupun non non-financial losses;
finansial;
iii. Action Plan sebagai langkah-langkah mitigasi iii. The Action Plan as an operational risk
risiko operasional; mitigation step;
iv. Dashboard Manajemen Risiko Operasional iv. The Operational Risk Management Dashboard
yang digunakan sebagai indikator tingkat risiko that is used as an indicator of operational risk
operasional dalam suatu aktivitas perbankan. level of banking activities.
Setiap kejadian atau indikasi dari terjadinya risiko Any events or indication of operational risk or
operasional atau kelemahan yang teridentifikasi oleh weaknesses identified by operational risk tools will
alat-alat risiko operasional akan ditindaklanjuti be followed up through improvements. The reporting
melalui perbaikan-perbaikan. Proses pelaporan dan and escalation process will start from each business
eskalasi akan dilakukan mulai dari setiap unit bisnis unit and supporting unit up to the Risk Management
dan unit pendukung sampai dengan Komite Committee. Operational Risk and IT Management
Manajemen Risiko. Departemen Operational Risk Department has proactively carried out ongoing
dan IT Management secara proaktif telah melakukan campaigns or socialization to raise awareness
sosialisasi atau kampanye yang berkesinambungan concerning Operational Risk to all units within the
untuk meningkatkan kesadaran tentang Risiko Bank, through information sharing on risk events
Operasional ke seluruh unit di Bank, melalui and recommendations for process improvement.
berbagai informasi atas kejadian berisiko dan
rekomendasi atas perbaikan proses.
Sebagai bagian dari pemantauan Risiko As part of Operational Risk monitoring, the Bank
Operasional, Bank juga mengelola Risiko Teknologi also manage Information Technology Risk by
Informasi dengan memiliki tata kelola terkait dengan developing governance related to Information
Manajemen Risiko Teknologi Informasi. Fokus Technology Risk Management. Focus of operational
pemantauan risiko operasional terkait risiko risk monitoring related to information technology risk
teknologi informasi antara lain adalah Risk Register among others are Risk Register Information
Information Technology yang mana saat ini Bank Technology, where the Bank is currently focusing on
fokus pada pembangunan NGBS (New Generation the development of the NGBS (New Generation
Banking System), kemudian Risk Register e-channel Banking System), then the e-channel and digital
serta digital yang merupakan transformasi yang Risk Registers, which are transformations launched
dicanangkan oleh pemerintah. by the government.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued)
Bank telah melakukan penyusunan dan pemantauan The Bank has prepared and monitored the
pelaksanaan penyelesaian isu risiko yang implementation of the resolution of risk issues that
berpontensi tinggi dalam dampak kerusakan have a high potential for damage, especially on the
terutama pada daftar utama RCSA (Risk Control main list of RCSA (Risk Control Self-Assessment)
Self-Assessment) dari RTU (Risk Taking Unit) serta from the RTU (Risk Taking Unit) as well as providing
melakukan umpan balik berupa opini terhadap feedback in the form of opinions on the fairness and
kewajaran dan ketepatan dari penilaian yang telah accuracy of the assessments that have been carried
dilakukan oleh RTU. Selain itu terkait kontrol out by RTU. Related with internal control Bank did
internal, Bank melakukan pengkinian Risk Issue updating Risk Issues on a regular basis and also
secara rutin dan juga menjaga limit risiko di aktivitas maintaining risk limits in operational activities in
operasional agar dapat mendukung pertumbuhan order to support business growth while remaining
bisnis tetapi tetap aman dari risiko. safe from risk.
Selain itu Bank juga telah melakukan pemantauan In addition, the Bank has also monitored the
atas pencatatan data kerugian Bank yang sudah recording of data on Bank losses that have occurred
terjadi atau berpotensi menimbulkan kerugian bagi or have the potential to cause losses to the Bank,
Bank, baik atas kerugian finansial maupun non both financial and non-financial losses that are
finansial yang dicatatkan kedalam aplikasi Loss recorded in the Loss Event Database (LED)
Event Database (LED). Sebagai bentuk peningkatan application. As a form of increasing the use of the
atas penggunaan aplikasi LED (Loss Event LED application (Loss Event Database) the Bank
Database) Bank telah melakukan pembaharuan has updated the LED application guidelines through
terhadap pedoman aplikasi LED melalui Surat Directors Circular Letter No.SE/048/DIR/2023
Edaran Direksi No.SE/048/DIR/2023 tentang concerning Loss Event Database Guideline
Pedoman Loss Event Database PT Bank KB PT Bank KB Indonesia Tbk.
Indonesia Tbk.
Kejadian-kejadian berisiko selama tahun 2024 baik Risk events in 2024 either due to negligence of
yang disebabkan karena faktor kelalaian karyawan, employees, system, processes, or external events
sistem, proses ataupun kejadian eksternal dinilai are considered as having incurred relatively
mengalami kerugian yang relatif tidak signifikan insignificant losses to the Bank. The Bank adopts
terhadap Bank. Bank menggunakan pendekatan basic indicator approach to allocate capital and Risk
indikator dasar untuk mengalokasi modal dan Aktiva Weighted Assets (RWA) for operational risk using
Tertimbang Menurut Risiko (ATMR) untuk risiko average data of the last 3 years of the Bank’s gross
operasional dengan menggunakan data rata-rata income.
3 tahun terakhir dari pendapatan bruto Bank.
Bank telah melakukan perhitungan beban modal The Bank has calculated the operational risk capital
risiko operasional berdasarkan Basel Committee on charge under the Basel Committee on Banking
Banking Supervision dan Peraturan Otoritas Jasa Supervision and the Financial Services Authority
Keuangan Nomor 11/POJK.03/2016 tanggal Regulation Number 11/POJK.03/2016 dated
29 Januari 2016 tentang Kewajiban Penyediaan January 29, 2016 regarding the Minimum Capital
Modal Minimum Bank Umum. Berdasarkan Requirement for Commercial Banks. Based on
ketentuan tersebut, Bank dalam melakukan these provisions, the Bank performs operational risk
perhitungan ATMR risiko operasional menggunakan calculations using the Basic Indicator Approach.
Pendekatan Indikator Dasar.
Bank telah melakukan uji coba perhitungan beban The Bank has conducted a trial test on the
modal risiko operasional berdasarkan Basel III: calculation of operational risk capital costs based on
Finalizing Post-Crisis Reforms dan Surat Edaran Basel III: Finalizing of Post-Crisis Reforms and
Otoritas Jasa Keuangan Nomor 6/SEOJK.03/2020 Financial Services Authority Circular Letter Number
tanggal 29 April 2020 tentang perhitungan ATMR 6/SEOJK.03/2020 dated April 29, 2020, concerning
risiko operasional menggunakan Pendekatan Calculation of Operational RWA Using Standard
Standar bagi Bank Umum (Standard Measurement Approaches for Commercial Banks which have been
Approach) yang berlaku pada tanggal apply effective January 1, 2023.
1 Januari 2023.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Hukum Legal Risk
Risiko hukum adalah risiko akibat tuntutan hukum Legal risk is the risk due to legal claims and/or
dan/atau kelemahan aspek yuridis, yang antara lain weaknesses in legal aspects which among others
disebabkan oleh lemahnya perikatan yang dilakukan derived from the weaknesses in the Bank’s
oleh Bank, ketiadaan dan/atau perubahan peraturan engagements, the absence and/or changes in laws
perundang-undangan yang menyebabkan suatu which result in the transaction executed by the Bank
transaksi yang telah dilakukan Bank menjadi tidak is not aligned with the current regulations, and
sesuai dengan ketentuan dan proses litigasi baik litigation process both from third parties to the Bank
yang timbul dari gugatan pihak ketiga terhadap Bank and from the Bank to third parties.
maupun Bank terhadap pihak ketiga.
Proses identifikasi risiko hukum dilakukan dengan The process of identifying legal risks is carried out
menganalisis seluruh sumber risiko hukum yang by analyzing all sources of legal risks which at least
sekurang-kurangnya dilakukan terhadap rencana are carried out on plans for implementing Bank
penyelenggaraan produk dan/atau layanan Bank, products and/or services, all Bank activities that are
seluruh aktivitas Bank yang tidak terbatas pada not limited to fundraising activities, fund distribution,
kegiatan penghimpunan dana, penyaluran dana, treasury, trade finance services, human resource
treasury, trade finance services, pengelolaan management, development of new products/
sumber daya manusia, pengembangan activities, as well as implementation of operational
produk/aktifitas baru, serta pelaksanaan kegiatan and other business activities through appropriate
operasional dan bisnis lainnya melalui proses legal risk management control processes prior to
pengendalian manajemen risiko hukum yang layak their introduction or implementation.
sebelum diperkenalkan atau dijalankan.
Melalui Departemen Hukum Perusahaan dan Through the Corporate Legal and Litigation
Litigasi, Bank telah melakukan identifikasi risiko Department, the Bank has identified adequate legal
hukum yang memadai dengan memberikan legal risks by providing legal advisory, legal opinion, and
advisory/legal opinion dan analisis yuridis kepada juridical analysis to related units to improve the
unit terkait untuk meningkatkan kualitas perjanjian quality of credit and cooperation agreements so as
kredit/Kerjasama agar tidak merugikan Bank, serta not to harm the Bank, as well as strengthening
memperkuat standar perjanjian Kerjasama dan Cooperation agreement standards and legal risk
kebijakan manajemen risiko hukum sebagai bentuk management policies as a form of mitigation of the
mitigasi atas risiko yang akan muncul. risks that will arise.
Selain itu Identifikasi serta pengukuran risiko hukum In addition, the identification and measurement of
juga dilakukan melalui pemantauan penanganan legal risk is also carried out through monitoring the
kasus hukum, potential loss yang dihadapi Bank dari handling of legal cases, potential loss faced by the
tuntutan hukum, serta pemantauan biaya legal. Bank from lawsuits, and monitoring legal costs. The
Pengelolaan risiko hukum Bank dilakukan oleh Bank's legal risk management is carried out by the
Departemen Hukum Perusahaan dan Litigasi Corporate Legal and Litigation Department with a
dengan fokus kepada penyelesaian tuntutan hukum. focus on resolving legal claims. This department is
Departemen tersebut bertanggung jawab untuk responsible for ensuring the strengthening of the
memastikan penguatan posisi Bank dalam kasus Bank's position in cases faced by the Bank.
yang di hadapi oleh Bank.
Identifikasi risiko hukum juga dilakukan pada seluruh Legal risk identification is also carried out in all
aktivitas Bank yang tidak terbatas pada kegiatan Bank activities which are not limited to fund raising,
penghimpunan dana, penyaluran dana, treasury, fund distribution, treasury, trade finance services,
trade finance services, pengelolaan sumber daya human resource management, new product/activity
manusia, pengembangan produk/aktifitas baru, development, as well as the implementation of
serta pelaksanaan kegiatan operasional dan bisnis other operational and business activities.
lainnya.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Reputasi Reputation Risk
Risiko reputasi adalah risiko akibat menurunnya Reputation risk is the risk due to decrease in
tingkat kepercayaan pemangku kepentingan stakeholders’ trust that comes from negative
(stakeholder) yang bersumber dari persepsi negatif perception on the Bank, among others derived from
terhadap Bank, yang antara lain disebabkan adanya events that resulting loss to the Bank, such as
kejadian yang telah merugikan reputasi Bank, negative news in mass media, transgression of
misalnya pemberitaan negatif di media massa, business ethics, customers complaints, and other
pelanggaran etika bisnis, keluhan nasabah, serta matters resulting reputation risk, such as the
hal lain yang dapat menyebabkan risiko reputasi, weaknesses in corporate governance, corporate
misalnya kelemahan pada tata kelola, budaya culture, and the Bank’s business practices.
perusahaan dan praktik bisnis Bank.
Karena risiko reputasi melekat pada berbagai Since reputational risk is inherent in various
kegiatan dan aspek, Bank bergantung pada activities and aspects, the Bank relies on tools and
perangkat dan mekanisme pengelolaan risiko mechanisms in operational risk management in
operasional dalam mengelola risiko ini. Dengan managing such risk. Therefore, the Bank analyzes
demikian, Bank melakukan analisis atas setiap each customer complain or negative perception that
pengaduan nasabah ataupun persepsi negatif Bank is published through the news media (mass media,
yang disampaikan melalui media pemberitaan online media, TV program and social media) to
(media massa, media online, media TV dan media ascertain the cause and its resolution.
sosial) untuk memastikan penyebab dan
penyelesaiannya.
Bank memiliki Departemen khusus yang The Bank has a special Department that is
bertanggung jawab untuk melakukan pengelolaan responsible for managing reputation risk related to
risiko reputasi terkait dengan pengaduan nasabah, customer complaints, as well as a special
serta Departemen khusus yang bertanggung jawab Department that is responsible for managing
terkait pengelolaan risiko reputasi atas komunikasi reputation risk for internal and external
internal dan eksternal serta pemantauan dan communications as well as media monitoring and
pengelolaan media. management.
Pengelolaan risiko reputasi atas pengaduan/ Reputation risk management of customer
keluhan nasabah atau pemberitaan negatif yang complaints or negative news that submitted directly
disampaikan secara langsung kepada Bank ataupun to the Bank or through online media and other
melalui media online serta media lainnya terus media is carried out continuously through:
dilakukan secara berkelanjutan melalui:
i. Penggunaan Complaint Tracking System i. Use of the Complaint Tracking System as an
sebagai aplikasi untuk monitoring dan application to monitor and manage the
pengelolaan atas penanganan serta handling and resolution of customer
penyelesaian pengaduan nasabah; complaints;
ii. Pelaksanaan pemantauan atas pemberitaan di ii. Implementation of monitoring of reporting in
media massa baik cetak maupun elektronik mass media, both print mass media and
menggunakan sistem dashboard secara harian; electronic, using a dashboard system on a
daily basis;
iii. Pelaksanaan fungsi pemantauan dan iii. Implementation of the monitoring and
pengelolaan atas pemberitaan Bank di Media management function of Bank reporting in the
Massa oleh Corporate Relation Department; Mass Media by the Corporate Relations
Department;
iv. Pelaksanaan fungsi pemantauan atas iv. Implementation of the monitoring function for
penyelesaian penanganan pengaduan nasabah the resolution of handling customer complaints
oleh Customer Experience and Development by the Customer Experience and
Department; Development Department;
v. Pelaksanaan program pertemuan tahunan rutin v. Implementation of a regular annual meeting
dengan awak media sebagai bentuk menjaga program with media crew as a form of
hubungan sekaligus mengelola reputasi maintaining relationships as well as managing
Perusahaan; the Company's reputation;
vi. Pengelolaan Perlindungan Konsumen yang vi. Consumer Protection Management carried out
dilakukan oleh Compliance Development and by the Compliance Development and
Customer Protection Unit. Customer Protection Unit.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Reputasi (lanjutan) Reputation Risk (continued)
Sebagai bagian dari proses manajemen risiko As part of the reputation risk management process,
reputasi, Bank menyediakan media komunikasi bagi the Bank provides communication media for
nasabah apabila mengalami ketidaknyamanan customers if they experience inconvenience in
dalam bertransaksi baik melalui media sosial, email transactions either via the Bank's official social
maupun layanan telepon Halo Bukopin yang media, email or the Halo Bukopin telephone service
beroperasi selama 24 Jam. which operates 24 hours.
Rating Bank berdasarkan Fitch dipertahankan pada Bank’s rating based on Fitch is maintained at
tingkat AAA(idn) dan Pefindo pada idAAA. AAA(idn) and Pefindo's rating at idAAA.
Untuk memastikan pengendalian risiko reputasi, To ensure reputation risk control, the Bank has
Bank telah melakukan langkah-langkah antara lain: taken steps including:
• Penetapan alur proses secara jelas atas • Establishing a clear process flow for resolving
penyelesaian penanganan pengaduan customer complaints;
nasabah;
• Penerapan Service Level Agreement (SLA) di • Implementation of Service Level Agreement in
tiap unit kerja untuk memastikan aktivitas all business units to ensure that the service
layanan kepada nasabah telah sesuai dengan activities meets the maximum service time
standar waktu; standards;
• Melaksanakan pelatihan kepada karyawan • Conduct training for employees to improve the
untuk meningkatkan kualitas pelayanan Bank quality of Bank's services for customers.
kepada nasabah.
Risiko Kepatuhan Compliance Risk
Risiko kepatuhan adalah risiko yang terjadi karena Compliance risk is the risk incurred due to the Bank
Bank tidak mematuhi dan/atau tidak melaksanakan has not complied and/or not implemented the
ketentuan internal, peraturan perundang-undangan applicable internal policies, laws, and regulations. In
dan ketentuan yang berlaku secara umum. Dalam engaging in the banking industry services, the Bank
menjalankan kegiatan usaha pada industri is required to always comply with the banking
perbankan, Bank diwajibkan untuk selalu tunduk regulations issued by the Goverment and Bank
terhadap peraturan perbankan yang diterbitkan baik Indonesia. In addition, the Bank is also required to
oleh Pemerintah maupun Bank Indonesia. Selain itu, comply with several other rules, such as regulation
Bank juga wajib tunduk kepada beberapa ketentuan on deposit guarantee program, limited liability
lainnya, seperti peraturan yang mengatur company, taxation and capital market Financial
penjaminan simpanan, perseroan terbatas, Services Authority (OJK).
perpajakan dan peraturan di bidang pasar modal
Otoritas Jasa Keuangan (OJK).
Dalam menjalankan kegiatan usaha, Bank In the conduct of its business activities, the Bank at
senantiasa menjaga kepatuhan terhadap ketentuan all times maintains compliance with Financial
Otoritas Jasa Keuangan (OJK) dan peraturan Services Authority (OJK) regulations and applicable
perundang-undangan yang berlaku untuk laws and regulations to maintain the Bank’s
memelihara reputasi bank, sehingga sesuai dengan reputation, so as to align with the expectations of all
harapan dari seluruh pemangku kepentingan dan stakeholders and also the banking industry in
juga industri perbankan pada umumnya. general.
Pelaksanaan Fungsi Kepatuhan Bank juga The implementation of the Bank’s Compliance
merupakan salah satu cerminan dari penerapan Function also reflects the implementation of Good
Tata Kelola perusahaan yang baik (Good Corporate Corporate Governance. In the event the Bank is
Governance). Apabila Bank lalai dalam menjalankan negligent in carrying out its compliance function, the
fungsi kepatuhan maka Bank akan berhadapan Bank will directly encounter with compliance risk.
langsung dengan risiko kepatuhan (compliance risk).
- 205 -
Page 868
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kepatuhan (lanjutan) Compliance Risk (continued)
Pada praktiknya risiko kepatuhan melekat pada In practice, compliance risk is inherent to the Bank’s
risiko Bank yang terkait pada peraturan perundang- activities that are related to regulations, prudential
undangan, ketentuan kehati-hatian dan ketentuan provisions, and other provisions, such as:
lain yang berlaku, seperti:
• Kepatuhan terhadap ketentuan dan/atau • Compliance with the prevailing regulations
standar yang berlaku, seperti diantaranya and/or standards, among others are Minimum
pemenuhan ketentuan atas Kewajiban Capital Adequacy Ratio (CAR), Assessment of
Pemenuhan Modal Minimum (KPMM), Bank Asset Quality, Formation of Allowance for
Penilaian Kualitas Aset Bank, Pembentukan Impairment Losses, Calculation of Risk
Cadangan Kerugian Penurunan Nilai (CKPN), Weighted Assets (RWA) and Legal Lending
Aktiva Tertimbang Menurut Risiko (ATMR), Limit (LLL) regulations, Net Open Position
Batas Maksimum Pemberian Kredit (BMPK), (NOP), Minimum Statutory Reserves (GWM),
Posisi Devisa Netto (PDN), Giro Wajib Liquidity Coverage Ratio (LCR) and Net Stable
Minimum, Liquidity Coverage Ratio (LCR) dan Funding Ratio (NSFR).
Net Stable Funding Ratio (NSFR).
• Pemenuhan komitmen Rencana Bisnis Bank • Fulfillment the commitments of Bank’s Business
(RBB); Plan regulation;
• Risiko operasional terkait pemenuhan • Operational risks due to The Know Your
ketentuan terkait prinsip-prinsip Know Your Customer Principles (KYCP) and Anti Money
Customer (KYC) dan Anti Pencucian Uang dan Laundering and Countering the Financing of
Pencegahan Pendanaan Terorisme (APU- Terrorism (APU-PPT);
PPT);
• Ketentuan terkait internal proses bisnis; • Regulation related to internal business process;
• Ketentuan pelaporan kepada regulator. • Regulation related to regulatory report.
Kesalahan dalam melakukan interpretasi terhadap Misinterpretation in the statutory provisions also
ketentuan perundang-undangan, juga berpotensi potentially create compliance risks. Compliance risk
menimbulkan terjadinya risiko kepatuhan. Risiko in the Bank can affect the reputation and public trust
kepatuhan yang terjadi pada Bank dapat to the Bank, which in turn can affect the
memengaruhi reputasi dan tingkat kepercayaan performance and business development of the
masyarakat terhadap Bank, yang pada akhirnya Bank.
dapat memengaruhi kinerja dan perkembangan
usaha Bank.
Identifikasi dan pengukuran risiko kepatuhan The identification and measurement of compliance
dilakukan secara berkala yang antara lain risk is carried out on a regular basis which is based
didasarkan pada pengalaman kerugian di masa lalu on, among other things, the experience of past
yang disebabkan oleh risiko kepatuhan melalui losses caused by compliance risk through risk
perhitungan risiko berdasarkan accounting loss data calculations based on accounting loss data and
dan pengukuran lain melalui parameter profil risiko other measurements through compliance risk profile
kepatuhan. parameters.
Pelaksanaan fungsi kepatuhan merupakan tindakan The implementation of the compliance function is a
yang bersifat preventif (ex-ante) untuk memastikan preventive (ex-ante) action to ensure that the
kegiatan usaha Bank telah sesuai dengan peraturan Bank’s business activities are conducted in
perundang undangan yang berlaku. accordance with applicable laws.
- 206 -
Page 869
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kepatuhan (lanjutan) Compliance Risk (continued)
Bank memiliki Divisi Compliance and Quality The Bank has a Compliance and Quality Assurance
Assurance yang bertanggung jawab untuk Division which is responsible for coordinating the
mengkoordinir penerapan tata kelola Perusahaan, implementation of corporate governance, creating a
terwujudnya budaya kepatuhan, tersedianya culture of compliance, providing internal policies
kebijakan internal yang sesuai dengan regulasi that are in accordance with external regulations and
eksternal dan memantau pemenuhan komitmen monitoring the fulfillment of the Bank's
Bank ke regulator, serta memastikan commitments to regulators, as well as ensuring the
terselenggaranya penerapan strategi anti pencucian implementation of the Bank's anti-money laundering
uang dan pencegahan pendanaan terorisme Bank. strategy and preventing the financing of terrorism.
Risiko Stratejik Strategic Risk
Risiko stratejik adalah risiko akibat ketidaktepatan Strategic risk is the risk due to inaccuracy in making
dalam pengambilan dan/atau pelaksanaan suatu and/or implementing a strategic decision and failure
keputusan strategis serta kegagalan dalam to anticipate changes in the business environment,
mengantisipasi perubahan lingkungan bisnis yang among others derived from the weaknesses in the
antara lain disebabkan kelemahan dalam proses strategy formulation process, inaccuracies in the
formulasi strategi dan ketidaktepatan dalam formulation of strategy, inadequate information
perumusan strategi, sistem informasi yang kurang system, inaccuracies in strategy implementation,
memadai, ketidaktepatan dalam implementasi and setting the strategic goals that are too
strategi dan penetapan tujuan strategis yang terlalu aggressive.
agresif.
Bank merumuskan dan menetapkan target dan Bank formulates and defines the business targets
strategi bisnis yang akan dicapai di dalam rencana and strategies to be achieved in the business plan
bisnis (business plan) dengan mempertimbangkan by considering internal and external factors in
faktor internal dan eksternal sesuai dengan visi dan accordance with Bank’s vision and mission.
misi Bank.
Bank mengelola risiko stratejik melalui proses The Bank manages strategic risks through a
pertimbangan dan pengambilan keputusan setiap consideration, and decision-making process
kebijakan strategis secara kolektif dan komprehensif regarding every strategic policy in a collective and
oleh direksi dan komite-komite yang telah dibentuk. comprehensive manner performed by the
established Directors and Committees.
Tujuan utama Bank dalam mengelola risiko stratejik The main objective of the Bank in managing
adalah untuk memastikan bahwa proses manajemen strategic risk is to ensure that the risk management
risiko dapat meminimalkan kemungkinan dampak process can minimize the possibility of negative
negatif dari ketidaktepatan pengambilan keputusan impacts from inaccurate strategic decision making
stratejik dan kegagalan dalam mengantisipasi and failure to anticipate changes in the business
perubahan lingkungan bisnis. Pengelolaan risiko environment. Strategic risk management is carried
stratejik dilaksanakan melalui monitoring, analisis out through monitoring, analysis and evaluation of
dan evaluasi atas pencapaian target dan sasaran the achievement of the Bank's goals and targets in
Bank secara detail dan rutin. detail and routinely.
Bank secara rutin melakukan pengendalian risiko The Bank routinely carries out strategic risk control
stratejik antara lain dengan memantau posisi Bank including by monitoring the Bank's position both
baik antar industri perbankan maupun antar peer among the banking industry and among peer
group, pemantauan realisasi anggaran (rencana groups, monitoring the realization of the realization
bisnis) dan pengukuran lainnya melalui parameter of the budget (business plan) and other
profil risiko stratejik dan dilanjutkan dengan mitigasi measurements through strategic risk profile
faktor penyebab kegagalan dan pelaksanaan parameters and continued by mitigating the factors
pemantauan perkembangan kondisi makro ekonomi causing failure and implementing monitoring on
yang dapat berdampak pada bisnis Bank. developments in macroeconomic conditions that
may have an impact to the Bank's business.
- 207 -
Page 870
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Stratejik (lanjutan) Strategic Risk (continued)
Bank telah memiliki Divisi Strategi Perusahaan yang The Bank has a Corporate Strategy Division which
bertanggung jawab dalam perencanaan, is responsible for planning, managing and
pengelolaan dan pengembangan strategi developing corporate strategy as well as sustainable
perusahaan serta keuangan berkelanjutan dan finance and Environmental Social Governance.
Environmental Social Governance.
41. Analisis Jatuh Tempo Aset dan Liabilitas 41. Maturity Profile Based on Remaining Period To
Berdasarkan Periode yang Tersisa Maturity
31 December/December 31, 2025
Tidak
> 3 Bulan - Memiliki
1 Tahun/ Jatuh Tempo/
≤ 1 Bulan/ > 1 - 3 Bulan/ > 3 Months - > 1- 5 Tahun/ > 5 Tahun/ without
Total ≤ 1 Months > 1 - 3 Months 1 Year > 1 - 5 Years > 5 Years Maturity
Kas 333.954 333.954 - - - - - Cash
Giro pada Current accounts with
Bank Indonesia 4.087.290 4.087.290 - - - - - Bank Indonesia
Giro pada bank Current accounts with
lain - bruto 1.909.636 1.909.636 - - - - - other banks - gross
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain - bruto 3.981.932 3.981.932 - - - - - and other banks - gross
Surat-surat Marketable securities -
berharga - bruto 19.720.721 220.462 22.023 256.392 14.096.511 5.125.333 - gross
Tagihan derivatif 3.672 3.672 - - - - - Derivatives payable
Tagihan surat-surat Marketable securities
berharga yang dibeli dengan purchased with
janji dijual kembali - bruto 236.473 236.473 - - - - - agreement to resell
Kredit yang diberikan Loans and sharia
dan pembiayaan/ financing/receivables
piutang syariah - bruto 49.874.647 1.371.670 2.847.857 9.144.561 17.271.755 19.238.804 - - gross
Tagihan akseptasi - Acceptances receivable -
bruto 397 397 - - - - - - gross
Penyertaan saham Investment in shares
bruto 15 - - - - - 15 - gross
Aset tetap - bersih 3.622.962 - - - - - 3.622.962 Fixed assets - net
Aset pajak tangguhan Deferred tax assets
neto 1.237.874 - - - - - 1.237.874 net
Aset tak berwujud – neto 836.134 - - - - - 836.134 Intangible assets - net
Aset lain-lain - neto 6.731.255 - - - - - 6.731.255 Other assets - net
Total 92.576.962 12.145.486 2.869.880 9.400.953 31.368.266 24.364.137 12.428.240 Total
Cadangan kerugian Allowance for
penurunan nilai (2.782.101) impairment losses
89.794.861
Liabilitas Liabilities
Liabilities
Liabilitas segera 670.247 670.247 - - - - - immediately payable
Simpanan nasabah 54.639.102 27.267.361 17.531.967 9.760.846 78.928 - - Deposits from customers
Simpanan dari bank lain 2.478.577 2.139.269 36.308 303.000 - - - Deposits from other banks
Surat-surat berharga Marketable securities sold
yang dijual dengan with agreement to
janji dibeli kembali - neto 1.456.531 1.456.531 - - - - - repurchases - net
Liabilitas derivatif 5.166 5.166 - - - - - Derivatives payable
Liabilitas akseptasi 397 397 - - - - - Acceptances payable
Pinjaman yang diterima 12.818.448 - 1.167.250 3.650.030 8.001.168 - - Borrowings
Hutang pajak 46.100 - - - - - 46.100 Taxes Payable
Surat berharga yang
diterbitkan 8.505.922 - - - 8.505.922 - Marketable securities
Liabilitas lain-lain 1.134.064 181.610 - 150.605 - 93.122 708.727 Other liabilities
Total 81.754.554 31.720.581 18.735.525 13.864.481 16.586.018 93.122 754.827 Total
Perbedaan jatuh tempo 10.822.408 (19.575.095) (15.865.645) (4.463.528) 14.782.248 24.271.015 11.673.413 Maturity gap
Aset neto 8.040.307 Net assets
- 208 -
Page 871
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
41. Analisis Jatuh Tempo Aset dan Liabilitas 41. Maturity Profile Based on Remaining Period To
Berdasarkan Periode Yang Tersisa (lanjutan) Maturity (continued)
31 December/December 31, 2024
Tidak
> 3 Bulan - Memiliki
1 Tahun/ Jatuh Tempo/
≤ 1 Bulan/ > 1 - 3 Bulan/ > 3 Months - > 1- 5 Tahun/ > 5 Tahun/ without
Total ≤ 1 Months > 1 - 3 Months 1 Year > 1 - 5 Years > 5 Years Maturity
Kas 369.083 369.083 - - - - - Cash
Giro pada Current accounts with
Bank Indonesia 2.672.478 2.672.478 - - - - - Bank Indonesia
Giro pada bank Current accounts with
lain - bruto 397.137 397.137 - - - - - other banks - gross
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain - bruto 2.798.303 2.798.303 - - - - - and other banks - gross
Surat-surat Marketable securities -
berharga - bruto 21.767.111 1.071.441 737.564 600.944 14.762.259 4.594.903 - gross
Tagihan derivatif 12.054 12.054 - - - - - Derivatives payable
Kredit yang diberikan Loans and sharia
dan pembiayaan/ financing/receivables
piutang syariah - bruto 47.527.486 1.165.113 2.541.676 7.873.580 17.563.277 18.383.840 - - gross
Tagihan akseptasi - Acceptances receivable -
bruto 84.279 38.296 45.381 602 - - - - gross
Penyertaan saham Investment in shares
bruto 15 - - - - - 15 - gross
Aset tetap - bersih 3.320.304 - - - - - 3.320.304 Fixed assets - net
Aset pajak tangguhan Deferred tax assets
neto 1.258.561 - - - - - 1.258.561 net
Aset tak berwujud – neto 270.807 - - - - - 270.807 Intangible assets - net
Aset lain-lain - neto 5.591.657 1.483.988 - - - - 4.107.669 Other assets - net
Total 86.069.275 10.007.893 3.324.621 8.475.126 32.325.536 22.978.743 8.957.356 Total
Cadangan kerugian Allowance for
penurunan nilai (2.993.977) impairment losses
83.075.298
Liabilitas Liabilities
Liabilities
Liabilitas segera 401.263 401.263 - - - - - immediately payable
Simpanan nasabah 46.593.158 26.472.029 14.917.724 4.610.489 592.916 - - Deposits from customers
Simpanan dari bank lain 2.881.186 2.870.086 8.100 3.000 - - - Deposits from other banks
Surat-surat berharga Marketable securities sold
yang dijual dengan with agreement to
janji dibeli kembali - neto 3.739.878 3.739.878 - - - - - repurchases - net
Liabilitas derivatif 3.641 3.641 - - - - - Derivatives payable
Liabilitas akseptasi 84.279 38.296 45.381 602 - - - Acceptances payable
Pinjaman yang diterima 13.920.644 1.500.000 - 4.590.738 7.829.906 - - Borrowings
Hutang pajak 60.903 - - - - - 60.903 Taxes Payable
Surat berharga yang
diterbitkan 5.790.158 - - - 5.790.158 - - Marketable securities
Liabilitas lain-lain 1.638.402 276.120 - 190.519 - 103.677 1.068.086 Other liabilities
Total 75.113.512 35.301.313 14.971.205 9.395.348 14.212.980 103.677 1.128.989 Total
Perbedaan jatuh tempo 10.955.763 (25.293.420) (11.646.584) (920.222) 18.112.556 22.875.066 7.828.367 Maturity gap
Aset neto 7.961.786 Net assets
42. Pengelolaan Permodalan 42. Capital Management
Sasaran utama atas kebijakan pengelolaan The primary objectives of the Bank’s capital
permodalan yang dilakukan oleh Bank adalah untuk management policy are to ensure that the Bank
mematuhi ketentuan permodalan eksternal yang complies with externally imposed capital
berlaku dan untuk mempertahankan rasio requirements and that the Bank maintains healthy
permodalan yang sehat agar dapat mendukung capital ratios in order to support its business and to
usaha dan memaksimalkan nilai bagi pemegang maximize shareholder value.
saham.
Bank mengelola struktur modal dan melakukan The Bank manages its capital structure and makes
penyesuaian atas struktur tersebut terhadap adjustments to that structure to changes in
perubahan kondisi ekonomi dan karakteristik risiko economic conditions and the risk characteristics of
aktivitasnya. Untuk mempertahankan atau its activities. In order to maintain or adjust the capital
menyesuaikan struktur modal tersebut, Bank dapat structure, the Bank may adjust the amount of
menyesuaikan jumlah pembayaran dividen kepada dividend payment to shareholders, return capital to
pemegang saham, mengembalikan modal kepada shareholders or issue capital securities.
pemegang saham atau mengeluarkan saham baru.
Rasio Permodalan diungkapkan pada Catatan 56l. Capital Ratio are disclosed in Note 56l.
- 209 -
Page 872
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
43. Posisi Devisa Neto 43. Net Open Position
Perhitungan Posisi Devisa Neto Bank diungkapkan The Net Open Position calculations for the Bank
pada Catatan 56m only are disclosed in Note 56m.
44. Perjanjian-Perjanjian Signifikan 44. Significant Agreements
Bank menandatangani beberapa perjanjian penting The Bank entered into several significant
seperti yang tersebut di bawah ini: agreements as follows:
a. Perjanjian Kerja Sama dengan PT Bank a. Joint Agreement with PT Bank Pembangunan
Pembangunan Daerah Jambi pada tanggal Daerah Jambi dated June 29, 2020 regarding
29 Juni 2020 mengenai Jual Beli Piutang dan the Sale and Purchase of Receivables and
Pembiayaan Bersama dengan jenis kredit pension loans Joint Financing. The maximum
pensiunan. Jumlah maksimal plafond limit of financing is Rp35,000,000,000 (full
pembiayaan adalah sebesar Rp35.000.000.000 amount) with a maximum term of 15 years and
(nilai penuh) dengan jangka waktu maksimal the maximum age of the debtor is 75 years at
15 tahun dan umur debitur maksimal 75 tahun the end of the credit agreement.
pada saat perjanjian kredit berakhir.
Porsi pembiayaan Bersama yang telah The portion of joint financing that has been
disepakati adalah PT Bank Pembangunan agreed upon is PT Bank Pembangunan Daerah
Daerah Jambi sebesar 90% dan Bank sebesar Jambi at 90% and Bank at 10% of the total joint
10% dari total pembiayaan bersama. financing.
b. Perjanjian Kerja Sama dengan PT Bank b. Joint Agreement with PT Bank Sumitomo Mitsui
Sumitomo Mitsui Banking Corporation Tbk Banking Corporation Tbk (SMBC) dated
(SMBC) pada tanggal 7 Juni 2018 mengenai June 7, 2018 regarding the Sale and Purchase
Jual Beli Piutang dan Pengalihan Piutang of Receivables and Transfer of Pension Loans
dengan jenis kredit pensiunan. Jumlah Receivables. The maximum limit of financing is
maksimal plafond pembiayaan adalah sebesar Rp2,000,000,000,000 (full amount) with a
Rp2.000.000.000.000 (nilai penuh) dengan maximum term of 15 years and the maximum
jangka waktu maksimal 15 tahun dan umur age of the debtor is 75 years at the end of the
debitur maksimal 75 tahun pada saat perjanjian credit agreement.
kredit berakhir.
Porsi pembiayaan Bersama yang telah The portion of joint financing that has been
disepakati adalah SMBC sebesar 90% dan agreed upon is SMBC at 90% and Bank at 10%
Bank sebesar 10% dari total pembiayaan of the total joint financing.
bersama.
c. Perjanjian Kerja Sama dengan PT Bank Woori c. Joint Agreement with PT Bank Woori Saudara
Saudara Indonesia 1906 Tbk pada tanggal Indonesia 1906 Tbk dated July 21, 2020
21 Juli 2020 mengenai Jual Beli Piutang regarding the Sale and Purchase of
dan Pengalihan Piutang dengan jenis Receivables and pension loans Joint Financing.
kredit pensiunan. Jumlah maksimal The maximum limit of financing is
plafond pembiayaan adalah sebesar Rp500,000,000,000 (full amount) with a
Rp500.000.000.000 (nilai penuh) dengan maximum term of 15 years and the maximum
jangka waktu maksimal 15 tahun dan umur age of the debtor is 75 years at the end of the
debitur maksimal 75 tahun pada saat perjanjian credit agreement.
kredit berakhir.
Porsi pembiayaan Bersama yang telah The portion of joint financing that has been
disepakati adalah PT Bank Woori Saudara agreed upon is PT Bank Woori Saudara
Indonesia 1906 Tbk sebesar 90% dan Bank Indonesia 1906 Tbk at 90% and Bank at 10% of
sebesar 10% dari total pembiayaan bersama. the total joint financing.
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Page 873
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
44. Perjanjian-Perjanjian Signifikan (lanjutan) 44. Significant Agreements (continued)
d. Perjanjian Kerja Sama dengan PT Bank d. Joint Agreement with PT Bank Perkreditan
Perkreditan Rakyat Dhaha Ekonomi pada Rakyat Dhaha Ekonomi dated September 26,
tanggal 26 September 2019 mengenai Jual Beli 2019 regarding the Sale and Purchase of
Piutang dan Pembiayaan Bersama dengan Receivables and pension loans Joint Financing.
jenis kredit pensiunan. Jumlah maksimal The maximum limit of financing is
plafond pembiayaan adalah sebesar Rp5,000,000,000 (full amount) with a maximum
Rp5.000.000.000 (nilai penuh) dengan jangka term of 15 years and the maximum age of the
waktu maksimal 15 tahun dan umur debitur debtor is 75 years at the end of the credit
maksimal 75 tahun pada saat perjanjian kredit agreement.
berakhir.
Porsi pembiayaan bersama yang telah The portion of joint financing that has been
disepakati adalah PT Bank Perkreditan Rakyat agreed upon is PT Bank Perkreditan Rakyat
Dhaha Ekonomi sebesar 95% dan Bank Dhaha Ekonomi at 95% and Bank at 5% of the
sebesar 5% dari total pembiayaan bersama. total joint financing.
e. Perjanjian Kerja Sama dengan PT Bank e. Joint Agreement with PT Bank Tabungan
Tabungan Negara (Persero) Tbk (BTN) pada Negara (Persero) Tbk (BTN) dated July 8, 2020
tanggal 8 Juli 2020 mengenai Jual Beli Piutang regarding the Sale and Purchase of
dan Pembiayaan Bersama dengan jenis Receivables and Joint Financing with pension
kredit pensiunan. Jumlah maksimal loans. The maximum limit of financing is
plafond pembiayaan adalah sebesar Rp500,000,000,000 (full amount) with a
Rp500.000.000.000 (nilai penuh) dengan maximum term of 15 years and the maximum
jangka waktu maksimal 15 tahun dan umur age of the debtor is 75 years at the end of the
debitur maksimal 75 tahun pada saat perjanjian credit agreement.
kredit berakhir.
Porsi pembiayaan bersama yang telah The portion of joint financing that has been
disepakati adalah PT Bank Tabungan Negara agreed upon is PT Bank Tabungan Negara
(Persero) Tbk (BTN) sebesar 90% dan Bank (Persero) Tbk (BTN) at 90% and Bank at 10%
sebesar 10% dari total pembiayaan bersama. of the total joint financing.
f. Perjanjian Kerja Sama dengan PT Bank KB f. Joint Agreement with PT Bank KB Bukopin
Bukopin Syariah pada tanggal 29 Desember Syariah on December 29, 2020 regarding the
2020 mengenai perjanjian tentang Investasi agreement regarding Subordinated
Mudharabah Subordinasi. PT Bank Mudharabah Investment. PT Bank KB
KB Indonesia Tbk memberikan investasi Indonesia Tbk provides an investment of
sebesar Rp275.000.000.000 (nilai penuh) Rp275,000,000,000 (full amount) to PT Bank
kepada PT Bank KB Bukopin Syariah. KB Bukopin Syariah. This agreement is
Perjanjian ini tidak memiliki jangka waktu. perpetual.
Kedua pihak sepakat dan mengikatkan diri atas Both parties agreed and committed themselves
penyediaan dana dengan Mudharabah (bagi to providing funds with Mudharabah (profit
hasil) dengan nisbah bagi hasil dengan porsi sharing) with a profit sharing ratio with each
masing-masing pihak adalah PT Bank KB party's portion, namely PT Bank KB Indonesia
Indonesia Tbk sebesar 70% dan PT Bank KB Tbk at 70% and PT Bank KB Bukopin Syariah
Bukopin Syariah sebesar 30%. at 30%.
g. Transaksi penjualan kredit portofolio LAR (Loan g. LAR (Loan at Risk) portofolio credit sales
at Risk) ke SPC IDMB United Pte Ltd transaction to SPC IDMB United Pte Ltd
di Singapura. Kredit nominal in Singapore. Credit nominal
Rp4.135.377.534.505 (nilai penuh) dan Bank Rp4,135,377,534,505 (full amount) and Bank
ditunjuk sebagai collecting agent dengan appointed as collecting agent in exchange for a
imbalan mendapat Collection Fee sebesar 1% Collection Fee of 1% of nominal collection and
dari nominal penagihan dan Management Fee Management Fee of 0.25% of outstanding
sebesar 0,25% dari outstanding principal. principal.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
44. Perjanjian-Perjanjian Signifikan (lanjutan) 44. Significant Agreements (continued)
h. Transaksi penjualan kredit portofolio LAR (Loan h. LAR (Loan at Risk) portofolio credit sales
at Risk) ke SMMK Pte Ltd di Singapura. Kredit transaction to SMMK Pte Ltd in Singapore.
nominal Rp3.813.072.530.214 (nilai penuh) dan Credit nominal Rp3,813,072,530,214 (full
KB Bukopin ditunjuk sebagai collecting agent amount) and KB Bukopin appointed as
dengan imbalan mendapat Collection Fee collecting agent in exchange for a Collection
sebesar 1% dari nominal penagihan dan Fee of 1% of nominal collection and
Management Fee sebesar 0,25% dari Management Fee of 0.25% of outstanding
outstanding principal. principal.
i. Pada tanggal 28 September 2022 Bank i. On September 28, 2022. The Bank acquired
membeli surat berharga syariah yaitu Sukuk sharia marketable securities Sukuk Wakalah BI
Wakalah BI Al-Istitsmar yang diterbitkan oleh Al-Istitsmar issued by PT Perusahaan
PT Perusahaan Pengelola Aset (Persero) Pengelola Aset (Persero) amounting to
senilai Rp2.432.000 dengan jangka waktu 15 Rp2,432,000 with maturity date to 15 years
tahun (28 September 2022 - 28 September (September 28, 2022 - September 28, 2037)
2037) dan imbal hasil senilai 0,75% per tahun. and yield of 0.75% per annum.
j. Transaksi penjualan kredit portofolio LAR (Loan j. LAR (Loan at Risk) portofolio credit sales
at Risk) ke TLDC Pte Ltd di Singapura. Kredit transaction to TLDC Pte Ltd in Singapore.
nominal Rp2.868.631.934.002 (nilai penuh) dan Credit nominal Rp2,868,631,934,002 (full
PT Bank KB Indonesia Tbk ditunjuk sebagai amount) and PT Bank KB Indonesia Tbk
collecting agent dengan imbalan mendapat appointed as collecting agent in exchange for a
Collection Fee sebesar 1% dari nominal Collection Fee of 1% of nominal collection and
penagihan dan Management Fee sebesar Management Fee of 0.25% of outstanding
0,25% dari outstanding principal. principal.
k. Perjanjian Pinjaman Subordinasi Perpetual k. Subordinated Perpetual Loan Agreement dated
tertanggal 26 September 2025 mencakup as of September, 26 2025 includes a loan
fasilitas pinjaman dengan jumlah pokok facility with an aggregate principal amount of
keseluruhan sebesar Rp3.000.000.000.000 Rp3,000,000,000,000 (full amount), provided by
(nilai penuh), yang diberikan oleh KB Kookmin KB Kookmin Bank Co. Ltd. of Korea. This loan
Bank Co. Ltd., Korea. Pinjaman ini merupakan is a perpetual subordinated loan with no
pinjaman subordinasi tanpa jangka waktu dan maturity date.
tidak memiliki tanggal jatuh tempo (perpetual).
l. Pada tanggal 26 Maret 2025 Bank membeli l. On March 26, 2025, the Bank, acquired sharia
surat berharga syariah yaitu Sukuk Wakalah BI marketable securities Sukuk Wakalah BI Al-
Al- Istitsmar yang diterbitkan oleh PT TBS Istitsmar issued by PT TBS Energi Utama Tbk
Energi Utama Tbk senilai Rp750.000.000.000 amounting to Rp750,000,000,000 (full amount)
(nilai penuh) dengan jangka waktu 10 tahun (26 with maturity date to 10 years (March 26, 2025
Maret 2025 - 26 Maret 2035) dan imbal hasil - March 26, 2035) and yield of 0.15% per
senilai 0,15% per tahun. annum.
m. Pada tanggal 25 November 2025 Bank m. On 25 November 2025, the Bank purchased a
membeli surat berharga syariah yaitu Sukuk Sharia-compliant security, namely Sukuk
Wakalah BI Al Istitsmar II yang diterbitkan oleh Wakalah BI Al Istitsmar II, issued by PT TBS
PT TBS Energi Utama Tbk senilai Energi Utama Tbk, amounting to IDR
Rp645.652.173.913 (nilai penuh) dengan 645,652,173,913, with a tenor of 9 years
jangka waktu 9 tahun (25 November 2025 – 25 (November 25, 2025 – November 25, 2034)
November 2034) dan imbal hasil senilai 0,60% and a yield of 0.60% per annum.
per tahun.
n. Pada tanggal 23 Desember 2025 Bank membeli n. On December 23, 2025, the Bank purchased a
surat berharga syariah yaitu Sukuk Sharia-compliant security, namely a
Mudharabah yang diterbitkan oleh PT Pabrik Mudharabah Sukuk, issued by PT Pabrik
Kertas Twiji Kimia Tbk senilai Kertas Tjiwi Kimia Tbk, amounting to
Rp700.000.000.000 (nilai penuh) dengan Rp700,000,000,000 (full amount), with a tenor
jangka waktu 9 tahun (23 Desember 2025 - of 9 years (December 23 , 2025 - November
25 November 2034) dan imbal hasil senilai 25, 2034) and a yield of 0.60% per annum.
0,60% per tahun.
- 212 -
Page 875
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
45. Jaminan Pemerintah terhadap Kewajiban 45. Government Guarantee for The Payment of
Pembayaran Bank Umum Obligations of Commercial Banks
Pada tanggal 13 Oktober 2008, Presiden Republik On October 13, 2008, the President of the Republic
Indonesia menetapkan Peraturan Pemerintah of Indonesia approved Government Regulation
No. 66 Tahun 2008 tentang besaran nilai simpanan No. 66 Year 2008 regarding the amount of deposits
yang dijamin Lembaga Penjaminan Simpanan. guaranteed by Lembaga Penjaminan Simpanan.
Berdasarkan Peraturan tersebut, nilai simpanan Based on such Regulation, the guaranteed deposit
yang dijamin untuk setiap nasabah pada satu Bank amount in a Bank which previously according to
yang semula berdasarkan Undang-Undang No. 24 Law No. 24 Year 2004 amounted to a maximum of
Tahun 2004 ditetapkan maksimum Rp100 diubah Rp100 was amended to a maximum amount of
menjadi maksimum Rp2.000. Rp2,000.
Berdasarkan Undang-Undang Republik Indonesia Based on the Law of the Republic of Indonesia
No. 7 Tahun 2009, Peraturan Pemerintah pengganti No. 7 Year 2009, Government Regulation in lieu of
undang-undang tentang Lembaga Penjaminan law on Lembaga Penjaminan Simpanan has been
Simpanan telah ditetapkan menjadi undang-undang set into law since January 13, 2009.
sejak tanggal 13 Januari 2009.
46. Nilai Wajar Instrumen Keuangan 46. Fair Value of Financial Instruments
Tabel di bawah ini menyajikan perbandingan atas The table presents the comparison, of the carrying
nilai tercatat dengan nilai wajar dari instrumen amounts and fair value of the Group financial
keuangan Grup yang tercatat dalam laporan instruments that are recognized in the consolidated
keuangan konsolidasian: financial statements:
31 Desember/December 31, 2025
Nilai Wajar
Diukur pada melalui
Nilai Wajar Penghasilan
melalui Komprehensif Lain/ Biaya Total Nilai
Laba Rugi/ Fair Value Perolehan Tercatat/
Fair Value through Other Diamortisasi/ Total
through Comprehensive Amortized Carrying Nilai Wajar/
Profit or Loss Income Cost Amount Fair Value
Aset Assets
Kas - - 333.954 333.954 333.954 Cash
Giro pada Current accounts with
Bank Indonesia - - 4.087.290 4.087.290 4.087.290 Bank Indonesia
Giro pada bank Current accounts with
lain - neto - - 1.909.336 1.909.336 1.909.336 other banks - net
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain - neto - - 3.981.932 3.981.932 3.981.932 and other banks - net
Surat-surat Marketable
berharga - neto 8.178.762 20.803 11.521.156 19.720.721 19.720.721 securities - net
Surat-surat berharga Marketable securities
yang dibeli dengan janji sold with agreement
dijual kembali - neto - - 236.473 236.473 236.473 to ressel receivable - net
Tagihan derivatif - - 3.672 3.672 3.672 Derivaif receivable
Kredit yang diberikan Loans
dan pembiayaan/ and sharia
piutang syariah - financing/receivables
neto - - 47.094.440 47.094.440 47.094.440 - net
Tagihan akseptasi - Acceptances
neto - - 391 391 391 receivable - net
Penyertaan saham - Investments in
neto - - 15 15 15 shares - net
Aset lain-lain - - 1.242.735 1.242.735 1.242.735 Other asset
Total 8.178.762 20.803 70.411.394 78.610.959 78.610.959 Total
- 213 -
Page 876
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
46. Nilai Wajar Instrumen Keuangan (lanjutan) 46. Fair Value of Financial Instruments (continued)
31 Desember/December 31, 2025
Nilai Wajar
Diukur pada melalui
Nilai Wajar Penghasilan
melalui Komprehensif Lain/ Biaya Total Nilai
Laba Rugi/ Fair Value Perolehan Tercatat/
Fair Value through Other Diamortisasi/ Total
through Comprehensive Amortized Carrying Nilai Wajar/
Profit or Loss Income Cost Amount Fair Value
Liabilitas Liabilities
Liabilitas Liabilities immediately
segera - - 670.247 670.247 670.247 payable
Simpanan Deposits from
nasabah - - 54.639.102 54.639.102 54.639.102 customers
Simpanan dari bank Deposits from
lain - - 2.478.577 2.478.577 2.478.577 other banks
Liabilitas derivatif - - 5.166 5.166 5.166 Derivatives payable
Surat-surat berharga Marketable securities
yang dijual dengan sold with agreement
janji dibeli kembali - neto - - 1.456.531 1.456.531 1.456.531 to ressel receivable - net
Liabilitas akseptasi - - 397 397 397 Acceptances payable
Pinjaman yang
diterima - - 12.818.448 12.818.448 12.818.448 Borrowings
Surat berharga yang Marketable
diterbitkan - - 8.505.922 8.505.922 8.505.922 securities issued
Liabilitas lain-lain - - 1.134.064 1.134.064 1.134.064 Other Liabilities
Total - - 81.708.454 81.708.454 81.708.454 Total
31 Desember/December 31, 2024
Nilai Wajar
Diukur pada melalui
Nilai Wajar Penghasilan
melalui Komprehensif Lain/ Biaya Total Nilai
Laba Rugi/ Fair Value Perolehan Tercatat/
Fair Value through Other Diamortisasi/ Total
through Comprehensive Amortized Carrying Nilai Wajar/
Profit or Loss Income Cost Amount Fair Value
Aset Assets
Kas - - 369.083 369.083 369.083 Cash
Giro pada Current accounts with
Bank Indonesia - - 2.672.478 2.672.478 2.672.478 Bank Indonesia
Giro pada bank Current accounts with
lain - neto - - 396.837 396.837 396.837 other banks - net
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain - neto - - 2.798.303 2.798.303 2.798.303 and other banks - net
Surat-surat Marketable
berharga - neto 7.467.153 4.345.452 9.954.226 21.766.831 21.766.831 securities - net
Tagihan derivatif - - 12.054 12.054 12.054 Derivative receivable
Kredit yang diberikan Loans
dan pembiayaan/ and sharia
piutang syariah - financing/receivables
neto - - 44.535.289 44.535.289 44.535.289 - net
Tagihan akseptasi - Acceptances
neto - - 83.079 83.079 83.079 receivable - net
Penyertaan saham - Investments in
neto - - 15 15 15 shares - net
Aset lain-lain - - 1.659.860 1.659.860 1.659.860 Other asset
Total 7.467.153 4.345.452 62.481.224 74.293.829 74.293.829 Total
Liabilitas Liabilities
Liabilitas Liabilities immediately
segera - - 401.263 401.263 401.263 payable
Simpanan Deposits from
nasabah - - 46.593.158 46.593.158 46.593.158 customers
Simpanan dari bank Deposits from
lain - - 2.881.186 2.881.186 2.881.186 other banks
Liabilitas derivatif - - 3.641 3.641 3.641 Derivatives payable
Surat-surat berharga Marketable securities
yang dijual dengan sold with agreement
janji dibeli kembali - neto - - 3.739.878 3.739.878 3.739.878 to ressel receivable - net
Liabilitas akseptasi - - 84.279 84.279 84.279 Acceptances payable
Pinjaman yang
diterima - - 13.920.644 13.920.644 13.920.644 Borrowings
Surat berharga yang Marketable
diterbitkan - - 5.790.158 5.790.158 5.790.158 securities issued
Liabilitas lain-lain - - 1.638.402 1.638.402 1.638.402 Other Liabilities
Total - - 75.052.609 75.052.609 75.052.609 Total
- 214 -
Page 877
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
46. Nilai Wajar Instrumen Keuangan (lanjutan) 46. Fair Value of Financial Instruments (continued)
Berikut metode dan asumsi yang digunakan untuk The following methods and assumptions are used to
perkiraan nilai wajar: estimate the fair value:
Nilai wajar aset dan liabilitas keuangan tertentu Fair values of certain financial assets and liabilities
selain surat berharga yang diukur melalui harga other than securities measured at amortized cost
perolehan yang diamortisasi dan biaya perolehan, and acquisition cost marketable securities,
pinjaman yang diterima, dan surat berharga yang borrowings, and securities issued approximate their
diterbitkan mendekati nilai tercatat, karena carrying amounts due to short-term maturities of
instrumen keuangan tersebut memiliki jangka waktu these financial instruments, due to the interest rate
jatuh tempo yang singkat dan memiliki tingkat bunga is at market rate and carried at fair value.
sesuai pasar.
Nilai wajar dari surat berharga yang diukur melalui The fair value of marketable securities amortized
harga perolehan yang diamortisasi dan biaya cost and acquisition cost marketable securities is
perolehan ditentukan berdasarkan harga kuotasi determined on the basis of quoted market price as
pasar yang berlaku pada 31 Desember 2025 dan at December 31, 2025 and 2024.
2024.
Nilai wajar dari pinjaman yang diterima dan surat The fair value of borrowings and securities issued is
berharga yang diterbitkan dihitung menggunakan calculated using discounted cash flows using market
arus kas yang didiskonto berdasarkan suku bunga rate.
pasar.
Tabel di bawah ini menyajikan nilai wajar instrumen The table below shows the fair value of financial
keuangan berdasarkan hierarki yang digunakan instruments based on the hierarchy used by the
Bank untuk menentukan dan mengungkapkan nilai Bank in determining and disclosing the fair value of
wajar dari instrumen keuangan: financial instruments:
a. Tingkat 1: Dikutip dari harga di pasar aktif untuk a. Level 1: Quoted prices in active markets for
aset atau liabilitas keuangan yang identik; identical financial assets or liabilities;
b. Tingkat 2: Yang melibatkan input selain dari b. Level 2: Those involving inputs other than
harga kuotasi yang termasuk dalam Tingkat 1 quoted prices included in Level 1 that are
yang dapat diobservasi untuk aset dan liabilitas, observable for the asset or liability, either
baik secara langsung (seperti harga) atau tidak directly (as prices) or indirectly (derived from
langsung (berasal dari harga); prices);
c. Tingkat 3: Input untuk aset dan liabilitas yang c. Level 3: Those with inputs for the asset or
tidak berdasarkan pada data yang dapat di liability that are not based on observable market
observasi di pasar (input yang tidak dapat data (unobservable inputs).
diobservasi).
31 Desember/December 31, 2025
Pengukuran Nilai Wajar pada Tanggal Pelaporan Menggunakan/
Fair Value Measurement as at Reporting Date Using:
Nilai Tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying Amount Level 1 Level 2 Level 3
Aset keuangan yang diukur Financial asset measured
pada nilai wajar at fair value
Diukur pada nilai wajar melalui Fair value through
laba rugi: profit or loss:
Tagihan derivatif 30.034 30.034 - - Derivative receivables
Surat-surat berharga 8.178.763 635.367 7.543.396 - Marketable securities
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain: comprehensive income:
Surat-surat berharga 20.803 20.803 - - Marketable securities
Dimiliki hingga jatuh tempo: Owned until maturity:
Surat-surat berharga 11.521.155 8.831.968 - 2.689.187 Marketable securities
Kredit yang diberikan
dan piutang: Loans and receivables:
Kredit yang diberikan dan
pembiayaan/piutang Loans and sharia
Syariah 47.094.440 - 47.094.440 - financing/receivables
Liabilitas keuangan yang nilai Financial liabilities which the
wajarnya diungkapkan fair value is disclosed
Biaya perolehan diamortisasi: Amortized cost:
Surat berharga yang
diterbitkan 8.505.922 - 8.505.922 - Marketable securities issued
Pinjaman yang diterima 12.818.448 - 12.818.448 - Borrowings
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
46. Nilai Wajar Instrumen Keuangan (lanjutan) 46. Fair Value of Financial Instruments (continued)
31 Desember/December 31, 2024
Pengukuran Nilai Wajar pada Tanggal Pelaporan Menggunakan/
Fair Value Measurement as at Reporting Date Using:
Nilai Tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying Amount Level 1 Level 2 Level 3
Aset keuangan yang diukur Financial asset measured
pada nilai wajar at fair value
Diukur pada nilai wajar melalui Fair value through
laba rugi: profit or loss:
Tagihan derivatif 12.054 12.054 - - Derivative receivables
Surat-surat berharga 7.467.153 274.656 7.192.497 - Marketable securities
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain: comprehensive income:
Surat-surat berharga 4.345.452 4.345.452 - - Marketable securities
Dimiliki hingga jatuh tempo: Owned until maturity:
Surat-surat berharga 9.954.506 8.540.595 - 1.413.911 Marketable securities
Kredit yang diberikan
dan piutang: Loans and receivables:
Kredit yang diberikan dan
pembiayaan/piutang Loans and sharia
Syariah 44.535.289 - 44.535.289 - financing/receivables
Liabilitas keuangan yang nilai Financial liabilities which the
wajarnya diungkapkan fair value is disclosed
Biaya perolehan diamortisasi: Amortized cost:
Surat berharga yang
diterbitkan 5.790.158 - 5.790.158 - Marketable securities issued
Pinjaman yang diterima 13.920.644 - 13.920.644 - Borrowings
Pada tanggal 31 Desember 2025 dan 2024 tidak As at December 31, 2025 and 2024, there is no
terdapat aset keuangan atau liabilitas keuangan financial assets and financial liabilities transfer out of
yang ditransfer dari/ke tingkat 2 dan/atau tingkat 3. or into level 2 and/or level 3.
47. Analisa Kualitas Kredit 47. Credit Quality Analysis
Peningkatan Risiko Kredit Secara Signifikan Significant Increase in Credit Risk
Ketika menentukan apakah risiko gagal bayar pada When determining whether the risk of default on
instrumen keuangan telah meningkat secara financial instruments has increased significantly
signifikan sejak pengakuan awal, Grup since initial recognition, the Group considers
mempertimbangkan informasi yang wajar dan reasonable and supported relevant information that
terdukung, serta relevan yang tersedia tanpa biaya is available without excessive costs or efforts. This
atau upaya yang berlebihan. Hal tersebut mencakup includes quantitative and qualitative information and
informasi dan analisa kuantitatif dan kualitatif, analysis, based on historical experience and credit
berdasarkan pada pengalaman historis dan expert assessments and including forward-looking
penilaian pakar kredit dan termasuk perkiraan masa estimates.
depan (forward-looking).
Tujuan dari penilaian ini adalah untuk The purpose of this assessment is to identify
mengidentifikasi apakah peningkatan risiko kredit whether a significant increase in credit risk of
secara signifikan atas eksposur telah terjadi dengan exposure has occurred by comparing:
membandingkan:
• Probability of Default (PD) atas umur tersisa • Probability of Default (PD) for the remaining age
pada tanggal pelaporan; dengan at the reporting date; with
• Probability of Default (PD) atas umur tersisa • Probability of Default (PD) for the estimated
yang di estimasi pada saat pengakuan awal remaining age at initial recognition of the
eksposur (jika relevan, disesuaikan dengan exposure (if relevant, adjusted for change in
perubahan ekspektasi pembayaran dimuka). expectations of prepayment).
Grup menggunakan kriteria berikut dalam The Group use these criteria for determining
menentukan apakah peningkatan risiko kredit whether there has been a significant increase in
secara signifikan atas eksposur telah terjadi: credit:
• pengujian kuantitatif berdasarkan perubahan • • quantitative test based on movement in
Probability of Default (PD); Probability of Default (PD);
• indikator kualitatif. • qualitative indicators.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Credit Risk Grades Credit Risk Grades
Grup mengalokasikan setiap eksposur ke credit risk The Group allocated each exposure to credit risk
grades berdasarkan variasi data yang ditentukan grades based on a variety of data that is determined
dapat memprediksi risiko gagal bayar dan to predict the risk of default and apply credit
menerapkan pengalaman atas kredit. Credit risk experience judgement. Credit risk grades are
grades ditetapkan menggunakan faktor kualitatif dan determined using qualitative and quantitative factors
kuantitatif yang dapat mengindikasikan risiko gagal that can indicate the risk of default. These factors
bayar. Faktor-faktor ini bervariasi tergantung pada vary depending on the nature of the exposure and
sifat eksposur dan jenis peminjam. the type of borrower.
Credit risk grades ditetapkan dan dikalibrasi Credit risk grades are determined and calibrated in
sedemikian rupa sehingga risiko terjadinya gagal such a way that the risk of default is increasing
bayar meningkat secara eksponensial seiring exponentially as credit risk rating decreases, for
dengan penurunan rating risiko kredit, sebagai example, the difference between credit risk rating
contoh, selisih antara credit risk rating grades 1 dan grades 1 and 2 is smaller than the difference
2 lebih kecil dari pada selisih antara credit risk rating between credit risk rating grades 2 and 3.
grades 2 dan 3.
Setiap eksposur dialokasikan ke credit risk grades Each exposure is allocated to credit risk grades at
pada pengakuan awal berdasarkan informasi yang initial recognition based on available information
tersedia tentang peminjam. Eksposur ini dipantau about the borrower. This exposure is monitored on
secara berkelanjutan, dan dapat mengakibatkan an ongoing basis, and can result in the exposure
eksposur dipindahkan ke credit risk grades yang being transferred to different credit risk grades.
berbeda. Pemantauan biasanya menggunakan data Monitoring usually uses the following data: financial
berikut: laporan keuangan, penggunaan fasilitas statements, use of credit facilities, estimates of
kredit, estimasi kondisi ekonomi. economic conditions.
Penentuan Struktur Probability of Default Determination of the Probability of Default Structure
Credit risk grades adalah input utama dalam Credit risk grades are the main input in determining
penentuan struktur PD term structure atas eksposur. the PD term structure of the exposure. The Bank
Bank mengumpulkan informasi kinerja dan gagal collects performance and default information about
bayar tentang eksposur risiko kredit yang dianalisa credit risk exposures, which are analyzed by
berdasarkan yurisdiksi atau wilayah dan menurut jurisdiction or region and by product and borrower
jenis produk dan peminjam serta penilaian risiko type as well as credit risk assessment. For some
kredit. Untuk beberapa portofolio, informasi yang portfolios, information purchased from external
dibeli dari penilai kredit eksternal juga digunakan. credit assessors is also used.
Bank menggunakan model statistik untuk The Bank uses a statistical model to analyze the
menganalisa data yang dikumpulkan dan collected data and produce an estimate of the
menghasilkan perkiraan probability of default (PD) probability of default (PD) for the remaining life and
atas umur tersisa dan bagaimana hal ini how this is expected to change as a result of the
diperkirakan akan berubah sebagai akibat dari passage of time.
berlalunya waktu.
Analisa ini mencakup identifikasi dan kalibrasi This analysis includes the identification and
hubungan antara perubahan tingkat gagal bayar dan calibration of the relationship between changes in
perubahan dalam faktor-faktor makro ekonomi default rates and changes in key macroeconomic
utama serta analisa mendalam tentang dampak factors as well as an in-depth analysis of the impact
faktor-faktor lain tertentu (misalkan restrukturisasi) of other certain factors (e.g. restructuring) on the
pada risiko gagal bayar. Untuk sebagian besar risk of default. For most exposures, the main
eksposur, indikator makro ekonomi utama meliputi: macroeconomic indicators include: GDP growth,
pertumbuhan PDB, suku bunga acuan, dan tingkat benchmark interest rates, and the unemployment
pengangguran. Untuk eksposur pada industri rate. For exposures in certain industries and/or
dan/atau wilayah tertentu, analisa dapat mencakup regions, the analysis can include commodity prices
harga komoditas dan/atau harga properti yang and/or, relevant property prices.
relevan.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Credit Risk Grades (lanjutan) Credit Risk Grades (continued)
Penentuan Terjadinya Peningkatan Risiko Kredit Determination of Significant Increase in Credit Risk
Secara Signifikan
Grup mempergunakan sejumlah kriteria untuk The Group uses several criteria for determining that
menentukan telah terjadi peningkatan risiko kredit credit risk has increased significantly.
secara signifikan.
Kriteria tersebut ditetapkan menggunakan faktor The criteria are determined using quantitative and
kuantitatif dan kualitatif termasuk penentuan qualitative factors including determination based on
berdasarkan status hari tunggakan yang dapat arrear day status that can indicate significant
mengindikasikan telah terjadi peningkatan risiko increase in credit risk since initial recognition.
kredit yang signifikan terhadap saat awal diberikan.
Grup dimungkinkan menggunakan penilaian dari The Group can also use the judgement of credit
analis kredit dan pengalaman historis yang relevan, analysts and, if possible, relevant historical
dalam menentukan bahwa eksposur mungkin saja experience, in determining that the exposure may
telah mengalami peningkatan risiko kredit yang have experienced a significant increase in credit
signifikan berdasarkan indikator kualitatif tertentu risk based on certain qualitative indicators that are
yang dianggap dapat mengindikasikan hal tersebut considered to indicate this and their effects may not
dimana pengaruhnya mungkin belum sepenuhnya be fully reflected in quantitative analysis in
tercermin pada saat dilakukan analisis kuantitatif. comprehensive manner on a timely manner.
Grup menentukan bahwa peningkatan risiko kredit The Group determines that a significant increase in
secara signifikan belum terjadi apabila masih kurang credit risk has not occurred if it is still less than 30
dari 30 hari tunggakan. Hari tunggakan ditentukan days in arrears. Arrear days are determined by
dengan menghitung jumlah hari sejak tanggal jatuh counting the number of days from the initial due
tempo awal dimana pembayaran penuh belum date where full payment has not been received.
diterima. Tanggal jatuh tempo ditentukan tanpa The due date is determined without considering the
mempertimbangkan masa tenggang yang mungkin grace period that might be available to the
tersedia bagi peminjam. borrower.
Grup memantau efektivitas kriteria yang digunakan The Group monitors the effectiveness of the criteria
dalam mengidentifikasi peningkatan risiko kredit used in identifying significant increases in credit risk
yang signifikan dengan cara reviu berkala. by periodic review.
Modifikasi Aset Keuangan Modification of Financial Assets
Ketentuan kontraktual pinjaman dapat dimodifikasi Loan contractual terms can be modified for
untuk beberapa alasan, termasuk perubahan kondisi a number of reasons, including changes in market
pasar, retensi pelanggan dan faktor-faktor lain yang conditions, customer retention and other factors not
tidak terkait dengan penurunan kredit saat ini. related to the current credit decline. Loans with
Pinjaman yang ketentuan kontraktualnya modified contractual terms can cause the initial
dimodifikasi dapat menyebabkan pinjaman awal loan to be derecognized and recognized the
dihentikan pengakuannya dan pinjaman hasil modified loan as a new loan at fair value.
modifikasi diakui sebagai pinjaman baru pada nilai
wajar.
Ketika ketentuan kontraktual pinjaman dimodifikasi When the contractual terms of the loan are
dan tidak mengakibatkan penghentian pengakuan, modified and do not result in termination of
penentuan terjadinya peningkatan risiko kredit recognition, determining the occurrence of a
secara signifikan dilakukan dengan cara significant increase in credit risk is done by
membandingkan: comparing:
• sisa PD sepanjang umur pada tanggal • PD remainder life at reporting date based on
pelaporan berdasarkan ketentuan yang modified provision; with
dimodifikasi; dengan
• sisa PD sepanjang umur yang diestimasi • residual PD throughout the estimated age
berdasarkan data pada saat pengakuan awal based on data at initial recognition and initial
dan ketentuan kontraktual awal. contractual provisions.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Modifikasi Aset Keuangan (lanjutan) Modification of Financial Assets (continued)
Bank menganggap aset keuangan dalam keadaan The Bank considers financial assets as default
default/gagal bayar ketika: when:
• Debitur tidak mungkin membayar kewajiban • The debtor is unlikely to pay its credit obligation
kreditnya secara penuh, tanpa bantuan in full, without assistance (recourse) from the
(recourse) dari Bank; atau Bank; or
• Debitur telah melewati jatuh tempo lebih dari 90 • The debtors have past due more than 90 days
hari atas kewajiban kredit material apa pun for any material credit obligations to the Bank.
kepada Bank.
Dalam menilai apakah debitur dalam keadaan In assessing whether a debtor is in default, the Bank
default/gagal bayar, Bank mempertimbangkan considers the following indicators:
indikator berikut:
• Kualitatif seperti pelanggaran persyaratan • Qualitative such as violations of the terms of the
penjanjian (covenants); agreement (covenants);
• Kuantitatif seperti status tunggakan; dan • Quantitative such as arrears status; and
• Berdasarkan data yang dikembangkan secara • Based on data developed internally and
internal dan diperoleh dari sumber eksternal. obtained from external sources.
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai estimating impairment
Penggunaan informasi perkiraan masa depan Use of forward-looking information
(forward-looking)
Bank menggunakan informasi forward-looking dalam The Bank uses forward-looking information in
menilai apakah telah terjadinya peningkatan risiko assessing whether there has been a significant
kredit secara signifikan dan pengukuran kerugian increase in credit risk and measurement of expected
kredit ekspektasian. Berdasarkan saran dari Komite credit losses. Based on advice from the Risk
Manajemen Risiko, pakar ekonomi dan Management Committee, economists and
pertimbangan berbagai informasi aktual dan consideration of various actual information and
perkiraan eksternal, Bank merumuskan pandangan external forecast, the Bank formulated a base case
dasar (base case) tentang pergerakan variabel for the movement of relevant economic variables in
ekonomi yang relevan dimasa depan serta perkiraan future as well as forecasts of other possible
skenario lain yang mungkin terjadi. Proses ini scenarios. This process involves developing two or
meliputi pengembangan dua atau lebih skenario. more additional economic scenarios and
considerations
Ekonomi tambahan dan mempertimbangkan The relative probabilities of the possible outputs.
probabilitas relatif dari keluaran (output) yang External information includes economic data and
mungkin. Informasi eksternal mencakup data estimates published by, such as government
ekonomi dan perkiraan yang diterbitkan oleh, seperti agencies and selected private sector analysts and
badan pemerintah dan analis sektor swasta dan academics.
akademisi terpilih.
Pandangan dasar (base case) mencerminkan The base case reflects the output with the highest
keluaran dengan probabilitas yang paling tinggi dan probability and is used in strategic planning and
digunakan dalam perencanaan strategis dan budgeting. Another scenario, reflects more optimistic
anggaran. Skenario yang lain, mencerminkan outputs and more pessimistic outputs.
keluaran yang lebih optimis dan keluaran yang lebih
pesimis.
Skenario ekonomi yang dirumuskan menggunakan The economic scenarios formulated using the range
kisaran indikator utama pada tanggal 31 Desember of key indicators as at December 31, 2025 and
2025 dan 2024, adalah sebagai berikut: 2024, are as follows:
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Modifikasi Aset Keuangan (lanjutan) Modification of Financial Assets (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai (lanjutan) estimating impairment (continued)
Penggunaan informasi perkiraan masa depan Use of forward-looking information (continued)
(forward-looking) (lanjutan)
Indikator utama/
Key indicators
Tingkat pengangguran dasar 8%/base 8% Unemployment rate
Kisaran antara 7 hingga 10%/
Range between 7 and 10%
Suku bunga dasar 1%/base 1% Interest rates
Kisaran antara 0,5 hingga 2%/
Range between 0.5 and 2%
Pertumbuhan PDB dasar 1,5%/base 1.5% GDP growth
Kisaran antara 0 hingga 2,5%/
Range between 0 and 2.5%
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
Input utama dalam pengukuran kerugian kredit The main inputs in measuring expected credit loss
ekspektasian adalah variabel berikut : are the following variables:
• Probability of Default (PD) • Probability of Default (PD)
• Loss of Given Default (LGD) • Loss of Given Default (LGD)
• Exposure at Default (EAD) • Exposure at Default (EAD)
Parameter ini umumnya berasal dari model statistik These parameters generally come from statistical
yang dikembangkan secara internal dan data historis models that are developed internally and other
lainnya. Parameter ini disesuaikan untuk historical data. This parameter is adjusted to reflect
mencerminkan informasi forward-looking. forward-looking information.
Estimasi PD adalah estimasi pada tanggal tertentu, PD estimation is an estimate on a certain date,
yang dihitung berdasarkan model peringkat statistik, which is calculated based on a statistical ranking
dan dinilai menggunakan rating yang disesuaikan model, and is assessed using a rating that is
dengan berbagai kategori dari debitur dan eksposur. adjusted to various categories of debtors and
Model statistik ini didasarkan pada data yang exposures. This statistical model is based on data
disusun secara internal yang terdiri dari faktor compiled internally consisting of quantitative and
kuantitatif dan kualitatif. qualitative factors.
LGD adalah besarnya kerugian jika terjadi gagal LGD is the amount of loss if there is a default. LGD
bayar. Parameter LGD diestimasi secara historis parameters are historically estimated based on the
berdasarkan tingkat pemulihan atas klaim terhadap level of recovery of claims against debtors who
debitur yang gagal bayar. Model LGD default. The LGD model considers the structure,
mempertimbangkan struktur, jaminan, senioritas collateral, claim seniority, the debtor industry, and
klaim, industri debitur, dan biaya pemulihan setiap the cost of recovering any collateral that is an
jaminan yang merupakan bagian integral dari aset integral part of a financial asset.
keuangan.
EAD merepresentasikan estimasi eksposur jika EAD represents the estimated exposure in case of
terjadi gagal bayar. EAD suatu aset keuangan default. EAD of a financial asset is the gross
adalah jumlah tercatat bruto. Untuk komitmen carrying amount. For loan commitments and
pinjaman dan jaminan keuangan, EAD mencakup financial guarantees, EAD includes the amount that
jumlah yang telah ditarik, serta jumlah potensial di has been withdrawn, as well as potential future
masa depan yang akan ditarik, yang diestimasi amounts to be withdrawn, which are estimated
berdasarkan pengamatan historis dan perkiraan based on historical observations and forward-
berwawasan ke depan (forward-looking). looking estimates.
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PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Modifikasi Aset Keuangan (lanjutan) Modification of Financial Assets (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai (lanjutan) estimating impairment (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
(lanjutan) (continued)
Ketika pemodelan parameter dilakukan secara When parameter modeling is done collectively,
kolektif, instrumen keuangan dikelompokkan financial instruments are grouped according to the
berdasarkan kesamaan karakteristik risiko yang similarity of risk characteristics which include:
meliputi:
• jenis instrumen; • type of instrument;
• peringkat risiko kredit; • credit risk rating;
• jenis agunan; • type of collateral;
• tanggal pengakuan awal; • date of initial recognition;
• sisa waktu jatuh tempo; • remaining due date;
• industri; dan • industry; and
• lokasi geografis debitur. • debtor’s geographical location.
a. Analisis risiko kredit berdasarkan internal rating a. Credit risk analysis based on internal rating grades:
grades:
31 Desember/December 31, 2025
Kerugian
Kredit atas
Kerugian Kerugian Aset Keuangan
Kredit Kredit yang Dibeli atau
Sepanjang Sepanjang Berasal dari
Umurnya - Umurnya - Aset Keuangan
Kerugian Kredit Tidak Kredit yang Memburuk/
Kredit Memburuk/ Memburuk/ Purchased
Ekspektasian Lifetime Lifetime or Credit
12 Bulan/ ECL - No Credit ECL - Credit Impaired
12 Months ECL Impaired Impaired Financial Assets Total
Kredit yang diberikan
yang diukur pada
biaya perolehan
yang diamortisasi Loans at amortized cost
Grade 1 39.107.479 3.128.772 228.273 - 42.464.524 Grade 1
Grade 2 197.057 2.380.285 - - 2.577.342 Grade 2
Grade 3 - - 579.459 - 579.459 Grade 3
Grade 4 - - 205.966 - 205.966 Grade 4
Grade 5 - - 4.047.356 - 4.047.356 Grade 5
Total 39.304.536 5.509.057 5.061.054 - 49.874.647 Total
Cadangan kerugian kredit (534.115) (344.704) (1.901.388) - (2.780.207) Loss allowance
Nilai Tercatat 38.770.421 5.164.353 3.159.666 - 47.094.440 Carrying Amount
31 Desember/December 31, 2024
Kerugian
Kredit atas
Kerugian Kerugian Aset Keuangan
Kredit Kredit yang Dibeli atau
Sepanjang Sepanjang Berasal dari
Umurnya - Umurnya - Aset Keuangan
Kerugian Kredit Tidak Kredit yang Memburuk/
Kredit Memburuk/ Memburuk/ Purchased
Ekspektasian Lifetime Lifetime or Credit
12 Bulan/ ECL - No Credit ECL - Credit Impaired
12 Months ECL Impaired Impaired Financial Assets Total
Kredit yang diberikan
yang diukur pada
biaya perolehan
yang diamortisasi Loans at amortized cost
Grade 1 37.083.192 3.821.847 5.191 - 40.910.230 Grade 1
Grade 2 161.018 2.320.709 26 - 2.481.753 Grade 2
Grade 3 - 86.535 96.444 - 182.979 Grade 3
Grade 4 - - 306.321 - 306.321 Grade 4
Grade 5 - 47.569 3.598.634 - 3.646.203 Grade 5
Total 37.244.210 6.276.660 4.006.616 - 47.527.486 Total
Cadangan kerugian kredit (497.013) (509.077) (1.986.107) - (2.992.197) Loss allowance
Nilai Tercatat 36.747.197 5.767.583 2.020.509 - 44.535.289 Carrying Amount
- 221 -
Page 884
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Modifikasi Aset Keuangan (lanjutan) Modification of Financial Assets (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai (lanjutan) estimating impairment (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
(lanjutan) (continued)
a. Analisis risiko kredit berdasarkan internal rating a. Credit risk analysis based on internal rating
grades: (lanjutan) grades: (continued)
Cadangan kerugian kredit untuk aset keuangan Allowance for credit losses for financial assets
yang diklasifikasikan pada nilai wajar melalui classified as fair value through other
penghasilan komprehensif lain tidak diakui pada comprehensive income is not recognized in the
laporan posisi keuangan karena nilai tercatat statement of financial position because the
aset keuangan tersebut adalah nilai wajar. carrying value of the financial assets is the fair
value.
b. Analisis risiko kredit berdasarkan probability of b. Credit risk analysis based on probability of
default: default:
31 Desember/ December 31, 2025
Kerugian
Kredit atas
Kerugian Kerugian Aset Keuangan
Kredit Kredit yang Dibeli atau
Sepanjang Sepanjang Berasal dari
Umurnya - Umurnya - Aset Keuangan
Kerugian Kredit Tidak Kredit yang Memburuk/
Kredit Memburuk/ Memburuk/ Purchased
Ekspektasian Lifetime Lifetime or Credit
12 Bulan/ ECL - No Credit ECL - Credit Impaired
12 Months ECL Impaired Impaired Financial Assets Total
Kredit yang diberikan
yang diukur pada
biaya perolehan
yang diamortisasi Loans at amortized cost
0,00-0,10 39.103.359 3.906.285 - - 43.009.644 0.00-0.10
0,11-0,40 201.177 1.602.604 3.073.389 - 4.877.170 0.11-0.40
0,41-1,00 - 169 1.987.664 - 1.987.833 0.41-1.00
-
Total 39.304.536 5.509.058 5.061.053 - 49.874.647 Total
Cadangan kerugian kredit (534.115) (344.705) (1.901.387) - (2.780.207) Loss allowance
Nilai Tercatat 38.770.421 5.164.353 3.159.666 - 47.094.440 Carrying Amount
31 Desember/ December 31, 2024
Kerugian
Kredit atas
Kerugian Kerugian Aset Keuangan
Kredit Kredit yang Dibeli atau
Sepanjang Sepanjang Berasal dari
Umurnya - Umurnya - Aset Keuangan
Kerugian Kredit Tidak Kredit yang Memburuk/
Kredit Memburuk/ Memburuk/ Purchased
Ekspektasian Lifetime Lifetime or Credit
12 Bulan/ ECL - No Credit ECL - Credit Impaired
12 Months ECL Impaired Impaired Financial Assets Total
Kredit yang diberikan
yang diukur pada
biaya perolehan
yang diamortisasi Loans at amortized cost
0,00-0,10 37.132.865 4.592.465 - - 41.725.330 0.00-0.10
0,11-0,40 111.058 1.597.367 1.375.913 - 3.084.338 0.11-0.40
0,41-1,00 287 86.828 2.630.703 - 2.717.818 0.41-1.00
Total 37.244.210 6.276.660 4.006.616 - 47.527.486 Total
Cadangan kerugian kredit (497.013) (509.077) (1.986.107) - (2.992.197) Loss allowance
Nilai Tercatat 36.747.197 5.767.583 2.020.509 - 44.535.289 Carrying Amount
- 222 -
Page 885
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Analisa Sensitivitas Kerugian Kredit Sensitivity Analysis of Expected Credit Loss for
Ekspektasian Terhadap Kondisi Ekonomi Masa Future Economic Conditions
Depan
Aset Keuangan
yang Diukur
pada Nilai
Wajar melalui
Penghasilan
Aset Keuangan Komprehensif
yang Diukur Lain/
Rasio Kerugian Kredit pada Biaya Financial Assets
Ekspektasian Terhadap Perolehan Measured at
Aset Keuangan Pada Diamortisasi/ Fair Value
31 Desember 2024/ Financial asset Through Other
ECL Ratio to Financial Assets Measured at Comprehensive
at December 31, 2025 Amortized Cost Income Total
Kerugian kredit ekspektasian
yang dilaporkan 2.780.207 - 2.780.207 Reported ECL
Nilai tercatat bruto 49.874.647 - 49.874.647 Gross carrying amount
Rasio kerugian kredit
ekspektasian yang
dilaporkan terhadap ECL ratio to gross
nilai tercatat bruto 5,57% - 5,57% carrying amount
Aset Keuangan
yang Diukur
pada Nilai
Wajar melalui
Penghasilan
Aset Keuangan Komprehensif
yang Diukur Lain/
Rasio Kerugian Kredit pada Biaya Financial Assets
Ekspektasian Terhadap Perolehan Measured at
Aset Keuangan Pada Diamortisasi/ Fair Value
31 Desember 2024/ Financial asset Through Other
ECL Ratio to Financial Assets Measured at Comprehensive
at December 31, 2024 Amortized Cost Income Total
Kerugian kredit ekspektasian
yang dilaporkan 2.992.197 - 2.992.197 Reported ECL
Nilai tercatat bruto 47.527.486 - 47.527.486 Gross carrying amount
Rasio kerugian kredit
ekspektasian yang
dilaporkan terhadap ECL ratio to gross
nilai tercatat bruto 6,30% - 6,30% carrying amount
2025 2026 2027 2028 2029
Skenario Moderat Moderate Scenario
Neraca Transaksi Berjalan (% PDB Tahunan) 6,72% 6,72% 6,72% 6,72% 6,72% Current Account (% GDP Yearly)
Tingkat Inflasi 4,75% 5,32% 5,80% 6,22% 6,57% Inflation Rate
Anggaran Pemerintah (% PDB) 8,22% 7,08% 6,13% 5,35% 4,71% Fiscal Balance (% GDP)
BI Rate 2,17% 1,66% 1,29% 1,02% 0,84% BI Rate
Index Keyakinan Konsumer 1,71% 1,71% 1,71% 1,71% 1,71% Consumer Confidence Index
Pembentukan Modal Tetap Bruto 31,23% 31,24% 31,24% 31,24% 31,24% Gross Fixed Capital Formation
Belanja Pemerintah 4,83% 4,12% 3,52% 3,02% 2,60% Government Expenditure
Index Harga Konsumen 138,85 138,85 138,85 138,85 138,85 Consumer Price Index
Produksi Industri 3,03% 2,83% 2,65% 2,47% 2,31% Industrial Production
Harga Minyak 55,38 54,12 52,89 51,69 50,52 Oil Price
Hutang Rumah Tangga 17,06% 17,06% 17,06% 17,06% 17,06% Household Debt
Skenario Optimis Upside Scenario
Neraca Transaksi Berjalan (% PDB Tahunan) 195,09% 213,07% 6,72% 6,72% 6,72% Current Account (% GDP Yearly)
Tingkat Inflasi -9,49% -10,31% -9,12% -9,12% -9,12% Inflation Rate
Anggaran Pemerintah (% PDB) 65,27% 65,68% 6,13% 5,35% 4,71% Fiscal Balance (% GDP)
BI Rate 40,22% 40,05% -1,29% -1,02% -0,84% BI Rate
Index Keyakinan Konsumer 14,40% 14,40% 1,71% 1,71% 1,71% Consumer Confidence Index
Pembentukan Modal Tetap Bruto 118,52% 118,53% 31,24% 31,24% 31,24% Gross Fixed Capital Formation
Belanja Pemerintah 17,13% 16,80% 3,52% 3,02% 2,60% Government Expenditure
Index Harga Konsumen -24,66 -40,26 138,85 138,85 138,85 Consumer Price Index
Produksi Industri 10,73% 11,01% 2,65% 2,47% 2,31% Industrial Production
Harga Minyak 158,76 166,13 52,89 51,69 50,52 Oil Price
Hutang Rumah Tangga 15,98% 15,87% 17,06% 17,06% 17,06% Household Debt
Skenario Pesimis Downside Scenario
- 223 -
Page 886
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Analisa Sensitivitas Kerugian Kredit Sensitivity Analysis of Expected Credit Loss for
Ekspektasian Terhadap Kondisi Ekonomi Masa Future Economic Conditions (continued)
Depan (lanjutan)
2025 2026 2027 2028 2029
Neraca Transaksi Berjalan (% PDB Tahunan) -181,65% -199,63% 6,72% 6,72% 6,72% Current Account (% GDP Yearly)
Tingkat Inflasi 7,67% 8,49% -9,12% -9,12% -9,12% Inflation Rate
Anggaran Pemerintah (% PDB) -48,83% -51,53% 6,13% 5,35% 4,71% Fiscal Balance (% GDP)
BI Rate -35,88% -36,74% -1,29% -1,02% -0,84% BI Rate
Index Keyakinan Konsumer -10,97% -10,97% 1,71% 1,71% 1,71% Consumer Confidence Index
Pembentukan Modal Tetap Bruto -56,05% -56,05% 31,24% 31,24% 31,24% Gross Fixed Capital Formation
Belanja Pemerintah -7,47% -8,56% 3,52% 3,02% 2,60% Government Expenditure
Indeks Harga Konsumen 302,36 317,96 138,85 138,85 138,85 Consumer Price Index
Produksi Industri -4,66% -5,35% 2,65% 2,47% 2,31% Industrial Production
Harga Minyak -48,00 -57,88 52,89 51,69 50,52 Oil Price
Hutang Rumah Tangga 18,14% 18,24% 17,06% 17,06% 17,06% Household Debt
48. Laba (Rugi) Per Saham 48. Earnings (Loss) Per Share
Rincian laba (rugi) per saham dari operasi yang Details of earnings (loss) per share from continuing
berlanjut dan operasi yang dihentikan adalah operations and discontinued operations are as
sebagai berikut: follows:
31 Desember/December 31, 2025
Laba (rugi)
Tahun Berjalan
yang Dapat Rata-rata
Diatribusikan Tertimbang
Kepada Pemilik Jumlah Saham
Entitas Induk/ Dasar/ Laba (rugi)
Profit (loss) Weighted per Saham
for the year Average (Nilai Penuh)/
Attributable to Number of earnings (loss)
Equity Holders Ordinary Shares per Share
The Parent Entity Outstanding (Full Amount)
Laba (rugi) per saham dasar/ Basic/diluted
dilusian operasi yang earnings (loss) per share
berkelanjutan 124.907 187.887.539.870 0,66 continuing operations
Laba (rugi) per saham dasar/ Basic/diluted
dilusian operasi yang earnings (loss) per share
yang dihentikan (58.986) 187.887.539.870 (0,31) Discontinued operations
31 Desember/December 31, 2024
Laba (rugi)
Tahun Berjalan
yang Dapat Rata-rata
Diatribusikan Tertimbang
Kepada Pemilik Jumlah Saham
Entitas Induk/ Dasar/ Laba (rugi)
Profit (loss) Weighted per Saham
for the year Average (Nilai Penuh)/
Attributable to Number of Earnings (loss)
Equity Holders Ordinary Shares per Share
The Parent Entity Outstanding (Full Amount)
Laba (rugi) per saham dasar/ Basic/diluted
dilusian operasi yang earnings (loss) per share
berkelanjutan (6.341.641) 187.887.539.870 (33,75) continuing operations
Laba (rugi) per saham dasar/ Basic/diluted
dilusian operasi yang earnings (loss) per share
yang dihentikan 12.503 187.887.539.870 0,07 Discontinued operations
- 224 -
Page 887
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
49. Transaksi Non-Kas 49. Non-Cash Transaction
2025 2024
Keuntungan yang belum direalisasi
atas surat-surat berharga Unrealized gain from
diukur pada nilai wajar melalui fair value through other
penghasilan komprehensif lain comprehensive income
setelah pajak tangguhan 11.576 (22.222) marketable securities - net
Perubahan surplus (defisit)
revaluasi aset 74 213.072 Revaluation surplus (deficit)
Reklasifikasi aset tetap ke aset Reclassification of fixed assets
terbengkalai 21.680 (715) to abandoned assets
50. Informasi Tambahan 50. Additional Information
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, additional
informasi tambahan untuk Bank sesuai Peraturan information regarding the Bank in accordance with
Otoritas Jasa Keuangan diungkapkan pada Catatan Financial Services Authority Regulation are
56n. disclosed in Note 56n.
51. Aset dan Liabilitas Dalam Mata Uang Asing 51. Assets and Liabililities in Foreign Currencies
Saldo aset moneter dalam mata uang asing adalah The balances of monetary assets in foreign
sebagai berikut: currencies are as follows :
2025 2024
Mata Uang Mata Uang
Asing Asing
(dalam ribuan)/ Ekuivalen (dalam ribuan)/ Ekuivalen
Foreign Rupiah/ Foreign Rupiah/
Currency Rupiah Currency Rupiah
(in thousand) Equivalent (in thousand) Equivalent
ASET ASSETS
Kas: Cash:
Dolar Amerika Serikat 523 8.717 1.443 21.845 United States Dollar
Dolar Singapura 47 607 107 1.260 Singapore Dollar
Euro Eropa 4 72 17 280 European Euro
Dolar Australia - 5 2 20 Australian Dollar
Lain-lain (ekuivalen USD) 5 83 1.443 1.056 Others (USD equivalent)
Sub-total 9.484 24.461 Sub-total
Current accounts with
Giro pada Bank Indonesia: Bank Indonesia:
Dolar Amerika Serikat 11.267 187.872 9.296 140.746 United States Dollar
Current accounts with
Giro pada bank lain: other banks:
Dolar Amerika Serikat 103.259 1.721.843 14.984 226.852 United States Dollar
Dolar Singapura 341 4.427 5.132 60.655 Singapore Dollar
Yen Jepang 86.065 9.209 387.127 41.171 Japanese Yen
Poundsterling Inggris 12 271 772 15.667 Great Britain Poundsterling
Dolar Australia 80 890 873 9.164 Australian Dollar
Yuan Cina 10.410 24.828 3.778 8.157 Chinese Yuan
Euro Eropa 6.080 118.984 459 7.760 European Euro
Won Korea 438.250 5.259 124.437 1.436 Korean Won
Dolar Hong Kong 106 228 417 812 Hong Kong Dollar
Sub-total 1.885.939 371.674 Sub-total
- 225 -
Page 888
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
51. Aset dan Liabilitas Dalam Mata Uang Asing 51. Assets and Liabililities in Foreign Currencies
(lanjutan) (continued)
2025 2024
Mata Uang Mata Uang
Asing Asing
(dalam ribuan)/ Ekuivalen (dalam ribuan)/ Ekuivalen
Foreign Rupiah/ Foreign Rupiah/
Currency Rupiah Currency Rupiah
(in thousand) Equivalent (in thousand) Equivalent
Placements with Bank
Penempatan pada Bank Indonesia and other
Indonesia dan bank lain: banks:
Dolar Amerika Serikat 115.000 1.917.625 24.451 370.185 United States Dollar
Surat-surat berharga: Marketable securities:
Dolar Amerika Serikat 457.881 7.635.171 475.066 7.192.497 United States Dollar
Yuan China 709 1.691 1.007 2.176 Chinese Yuan
Sub-total 7.636.862 7.194.673 Sub-total
Tagihan akseptasi: Acceptance receivables:
Yuan Cina - - 34.759 75.041 Chinese Yuan
Dolar Amerika Serikat - - 293 4.434 United States Dollar
Sub-total - 79.475 Sub-total
Tagihan derivatif: Derivative receivables:
Dolar Amerika Serikat 217 3.613 749 12.054 United States Dollar
Won Korea 4.917 59 - - Korean Won
Sub-total 3.672 12.054 Sub-total
Kredit yang diberikan dan Loans and sharia
pembiayaan/ financing/
piutang syariah: receivables:
Dolar Amerika Serikat 335.975 5.602.377 477.215 7.225.040 United States Dollar
Euro Eropa 128 2.510 127 2.149 European Euro
Sub-total 5.604.887 7.227.189 Sub-total
Aset lain-lain: Other assets:
Dolar Amerika Serikat 4.779 79.683 3.470 52.543 United States Dollar
Total aset 17.326.024 15.473.000 Total assets
Saldo liabilitas moneter dalam mata uang asing The balances of monetary liabilities in foreign
adalah sebagai berikut: currencies are as follows:
2025 2024
Mata Uang Mata Uang
Asing Asing
(dalam ribuan)/ Ekuivalen (dalam ribuan)/ Ekuivalen
Foreign Rupiah/ Foreign Rupiah/
Currency Rupiah Currency Rupiah
(in thousand) Equivalent (in thousand) Equivalent
Liabilities immediately
Liabilitas segera: payable:
Yen Jepang (9.991) (1.069) 144.307 15.347 Japanese Yen
China Yuan 997 2.379 724 7.015 Chinese Yuan
Dolar Amerika Serikat 1.124 18.740 594 6.340 United States Dollar
Dolar Singapura - 3 724 1.563 Singapore Dollar
Dolar Australia - 1 - - Australian Dollar
Korean Won 24.500 294 - - Korean Won
Sub-total 20.348 30.265 Sub-total
- 226 -
Page 889
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
51. Aset dan Liabilitas Dalam Mata Uang Asing 51. Assets and Liabililities in Foreign Currencies
(lanjutan) (continued)
2025 2024
Mata Uang Mata Uang
Asing Asing
(dalam ribuan)/ Ekuivalen (dalam ribuan)/ Ekuivalen
Foreign Rupiah/ Foreign Rupiah/
Currency Rupiah Currency Rupiah
(in thousand) Equivalent (in thousand) Equivalent
Liabilitas akseptasi: Acceptance liabilities:
Yuan Cina - - 34.759 75.041 Chinese Yuan
Dolar Amerika Serikat - - 293 4.434 United States Dollar
Sub-total - 79.475 Sub-total
Giro: Demand deposits:
Dolar Amerika Serikat 106.899 1.782.547 52.837 795.206 United States Dollar
Yen Jepang 294.093 31.468 295.837 30.434 Japanese Yen
Dolar Australia 41 454 41 405 Australian Dollar
Euro Eropa 12 234 17 246 European Euro
Dolar Singapura 289 3.753 13 216 Singapore Dollar
Great Britain
Poundsterling Inggris 2 39 2 31 Poundsterling
Sub-total 1.818.495 826.538 Sub-total
Tabungan: Saving deposits:
Dolar Amerika Serikat 7.958 132.702 5.350 80.993 United States Dollar
Euro Eropa 5.834 114.173 14 237 European Euro
Dolar Australia 30 329 31 322 Australian Dollar
Dolar Singapura 16 208 20 234 Singapore Dollar
Yen Jepang 2.383 255 931 99 Japanese Yen
Poundsterling Inggris - 5 - 7 Great Britain Poundsterling
Sub-total 247.672 81.892 Sub-total
Deposito berjangka: Time deposits:
Dolar Amerika Serikat 240.546 4.011.102 191.558 2.900.193 United States Dollar
Euro Eropa 139 2.729 138 2.337 European Euro
Dolar Australia 40 443 76 801 Australian Dollar
Dolar Singapura 60 782 59 693 Singapore Dollar
Sub-total 4.015.056 2.904.024 Sub-total
Deposit from other
Simpanan dari bank lain: banks:
Dolar Amerika Serikat 100.000 1.667.504 179.113 2.671.770 United States Dollar
Pinjaman yang diterima: Borrowings:
Dolar Amerika Serikat 399.150 6.655.823 31.776 4.811.138 United States Dollar
Liabilitas derivatif: Derivative payables:
Dolar Amerika Serikat 308 5.129 240 3.641 United States Dollar
Dolar Singapura 3 37 - - Singapore Dollar
Sub-total 5.166 3.641 Sub-total
Surat berharga yang Marketable securities
diterbitkan: issued:
Dolar Amerika Serikat 300.000 5.002.500 300.000 4.828.500 United States Dollar
Sub-total 5.002.500 4.828.500 Sub-total
Liabilitas lain-lain: Other liabilities:
Dolar Amerika Serikat 8.164 136.127 9.863 149.323 United States Dollar
Dolar Australia - 1 - - Australian Dollar
Dolar Singapura - 1 - - Singapore Dollar
Euro Eropa - - - 1 European Euro
Yen Jepang - - - Yen Jepang
Yuan Cina 4 10 44 94 Chinese Yuan
136.139 149.418
Total liabilitas 19.568.703 16.386.660 Total liabilities
- 227 -
Page 890
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
52. Pernyataan Standar Akuntansi Keuangan 52. Issued and revised Statements of Financial
(PSAK) dan Interpretasi Standar Akuntansi Accounting Standards (SFAS) and Interpretation
Keuangan (PSAK) yang dikeluarkan dan direvisi Of Financial Accounting Standards (SFAS)
Perubahan Pernyataan Standar Akuntansi Changes to the Statements of Financial Accounting
Keuangan (PSAK) Standards (SFAS)
Pada tanggal otorisasi laporan keuangan At the date of authorization of these consolidated
konsolidasian ini, amendemen terhadap PSAK yang financial statements, the following amendments to
relevan dengan Grup telah diterbitkan, namun SFAS relevant to the Group were issued but not
belum berlaku secara efektif: effective :
Efektif untuk periode yang dimulai pada atau setelah Effective for periods beginning on or after January 1,
tanggal 1 Januari 2026 2026
- Amendemen PSAK 109, “Instrumen - Amendments to SFAS 109, “Financial
Keuangan” dan PSAK 107, “Instrumen Instruments” and SFAS 107, “Financial
Keuangan - Pengungkapan”: Klasifikasi dan Instruments - Disclosures"
Pengukuran Instrumen Keuangan
- Amendemen PSAK No. 107, “Instrumen - Amendment to SFAS No. 107, “Classification
Keuangan – Pengungkapan: Klasifikasi dan and Measurement of Financial Instruments””
Pengukuran Instrumen Keuangan”
Efektif untuk periode yang dimulai pada atau setelah Effective for periods beginning on or after January 1,
tanggal 1 Januari 2027: 2027:
- PSAK 413, “Penurunan Nilai”. - SFAS 413, “Impairment”.
- PSAK 414, “Penurunan Nilai Aset Keuangan - SFAS 414, “Impairment of Sharia Financial
Syariah bagi Entitas yang Menerapkan SAK Assets for Entities Applying Indonesian
Indonesia untuk Entitas Privat”. Financial Accounting Standards for Private
Entities”.
- PSAK 118, “Penyajian dan Pengungkapan - SFAS 118, “Presentation and Disclosure in
dalam Laporan Keuangan”. Financial Statements”.
Sampai dengan tanggal otorisasi atas laporan As at the authorisation date of these consolidated
keuangan konsolidasian, Grup masih mempelajari financial statements, the Group is still evaluating the
dampak yang mungkin timbul dari penerapan potential impact from the implementation of these
standar baru dan dampaknya terhadap laporan new standards and the effect on the Group’s
keuangan konsolidasian Grup. consolidated financial statements.
53. Informasi Tambahan Arus Kas 53. Additional Information on Cash Flow
Rekonsiliasi liabilitas yang timbul dari aktivitas Reconciliation of liabilities that arising from financing
pendanaan adalah sebagai berikut: activities is as follows:
Perubahan Non Kas/
Non Cash Changes
Pergerakan
Amortisasi Kurs Mata
Biaya Emisi/ Uang Asing/
1 Januari/ Amortization Foreign 31 Desember/
January 1 Arus Kas/ of Issuance Exchange Desember 31,
2025 Cash flows Cost Rate Movement 2025
Pinjaman yang diterima 13.920.644 (1.113.285) 11.089 - 12.818.448 Borrowings
Surat berharga yang Marketable securities sold
dijual dengan janji with agreements
dibeli kembali 3.739.878 (2.283.347) - - 1.456.531 to repurchase
Surat berharga yang diterbitkan 4.794.662 2.456.745 10.805 7.262.212 Marketable securities issued
Obligasi subordinasi 995.496 248.000 214 - 1.243.710 Subordinated bonds
Total 23.450.680 (691.887) 22.108 - 22.780.901 Total
- 228 -
Page 891
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
53. Informasi Tambahan Arus Kas (lanjutan) 53. Additional Information on Cash Flow (continued)
Perubahan Non Kas/
Non Cash Changes
Pergerakan
Amortisasi Kurs Mata
Biaya Emisi/ Uang Asing/
1 Januari/ Amortization Foreign 31 Desember/
January 1 Arus Kas/ of Issuance Exchange Desember 31,
2024 Cash flows Cost Rate Movement 2024
Pinjaman yang diterima 11.704.492 2.200.277 15.875 - 13.920.644 Borrowings
Surat berharga yang Marketable securities sold
dijual dengan janji with agreements
dibeli kembali 219.631 3.520.247 - - 3.739.878 to repurchase
Surat berharga yang diterbitkan 2.403.404 2.389.662 1.596 - 4.794.662 Marketable securities issued
Obligasi subordinasi 994.184 - 1.312 - 995.496 Subordinated bonds
Total 15.321.711 8.110.186 18.783 - 23.450.680 Total
54. Informasi Keuangan Tersendiri Bank 54. Financial Information of The Bank
Bank menerbitkan laporan keuangan konsolidasian The Bank published the consolidated financial
yang merupakan laporan keuangan utama, statements as its primary financial statements. The
informasi keuangan tambahan PT Bank KB supplementary financial statements of PT Bank KB
Indonesia Tbk (Entitas Induk) ini, dimana investasi Indonesia Tbk (Parent Entity) which account for
pada Entitas Anak dicatat dengan metode harga investment in Subsidiaries using the cost method,
perolehan, disajikan untuk menganalisa hasil usaha and have been prepared in order that the parent
entitas induk saja. Informasi keuangan tambahan entity’s result of operations can be analyzed. The
PT Bank KB Indonesia Tbk (Entitas Induk) berikut ini supplementary financial information of PT Bank KB
(Lampiran I - Lampiran V) harus dibaca bersamaan Indonesia Tbk (Parent Entity) (Attachment I -
dengan laporan keuangan konsolidasian Attachment V) should be read in conjunction with
PT Bank KB Indonesia Tbk dan Entitas Anak. the consolidated financial statements of PT Bank KB
Indonesia Tbk and Subsidiaries.
55. Operasi yang dihentikan 55. Discontinued operations
a. Penjualan Bisnis PT Bukopin Finance a. Sale of PT Bukopin Finance Business
Pada tanggal 30 June 2025, Bank melakukan On June 30, 2025, the Bank entered into a sale
perjanjian jual beli atas kepemilikan di PT and purchase agreement for its ownership in
Bukopin Finance sebesar 85% kepada JB PT Bukopin Finance, comprising 85% to JB
Woori Capital Co., Ltd dan 14,24% kepada Woori Capital Co., Ltd. and 14.24% to other
perusahaan lainnya, pihak ketiga dengan nilai companies, third parties with a total value of
sebesar Rp400.000 yang dicatat sebagai Aset Rp400,000, which was recorded as Assets Held
yang Dimiliki untuk Dijual bagian dari aset lain- for Sale under other assets in the consolidated
lain dalam laporan posisi keuangan statement of financial position (Note 15).
konsolidasian (Catatan 15)
Sampai dengan 31 Desember 2025 Bank telah As at December 31, 2025, the Bank has
menerima uang muka atas perjanjian jual beli received an advance payment related to the
kepemilikan di PT Bukopin Finance sebesar sale and purchase agreement of its ownership
Rp68.000 yang dicatat sebagai bagian dari in PT Bukopin Finance amounting to Rp68,000,
hutang lain-lain (Catatan 26) which is recorded as part of other payables
(Note 26).
- 229 -
Page 892
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
55. Operasi yang dihentikan (lanjutan) 55. Discontinued operations (lanjutan)
b. Performa Finansial b. Financial Performance
Kinerja keuangan PT Bukopin Finance disajikan The financial performance of PT Bukopin
di bawah ini: Finance are presented below:
2025 2024
Pendapatan bunga 84.913 34.260 Interest income
Pendapatan operasi lainnya 15.758 19.386 Other operation income
Pendapatan non-operasional 344 Non operating income
Beban bunga (31.607) (1.130) Interest expenses
Beban penurunan nilai Provision for
aset keuangan (4.517) (1.233) impairment-financial asset
Beban umum dan administrasi (12.585) (12.468) General & administrative expense
Gaji, insentif, dan lembur (29.022) (24.377) Salaries & employee benefits
Beban non-operasional (1.623) (1.840) Non-operating expense
Pendapatan Operasional 21.661 12.598 Operating incomes
Kerugian penurunan nilai Impairment loss recognized
diakui pada saat pengukuran on the remeasurement
ulang ke nilai wajar dikurangi to fair value less
biaya penjualan. (80.482) - costs to sell
Profit (rugi) dari operasi yang Profit (loss) from discontinued
dihentikan (58.821) 12.598 operations
Setelah klasifikasi tersebut, penurunan nilai Following this classification, an impairment loss
sebesar Rp80.482 diakui pada tanggal 31 of Rp80,482 was recognized as of December
Desember 2025 untuk mengurangi nilai tercatat 31, 2025 to reduce the carrying amount of the
aset dalam kelompok pelepasan ke nilai assets within the disposal group to their fair
wajarnya dikurangi biaya penjualan. Hal ini value less costs to sell. This impairment was
diakui dalam operasi yang dihentikan dalam recognized in discontinued operations in the
laporan laba rugi dan penghasilan consolidated statement of profit or loss and
komprehensif lain konsolidasian. other comprehensive income.
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
oleh Standar Akuntansi Indonesia Indonesian Accounting Standards
Informasi tambahan berikut yang disajikan dibawah The following additional information presented below
ini merupakan informasi yang disyaratkan oleh is information required by applicable regulations and
regulasi yang berlaku dan bukan/tidak merupakan not mandated by Indonesian Accounting Standards:
informasi yang dipersyaratkan oleh Standar
Akuntansi Indonesia:
a. Giro Pada Bank Indonesia a. Current Accounts With Bank Indonesia
Bank dipersyaratkan untuk memiliki Giro Wajib The Bank is required to maintain Minimum
Minimum dalam mata uang Rupiah dan mata Statutory Reserves in Rupiah and in foreign
uang asing. currency.
- 230 -
Page 893
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
a. Giro Pada Bank Indonesia (lanjutan) a. Current Accounts With Bank Indonesia
(continued)
Rasio Giro Wajib Minimum Bank pada tanggal As at December 31, 2025 and 2024, the
31 Desember 2025 dan 2024, adalah sebagai Minimum Statutory Reserves ratios of Bank are
berikut: as follows:
2025 2024
Bank Umum Konvensional Conventional Banking
Rupiah Rupiah
Giro Wajib Minimum Harian 2.30% 5,85% Daily Minimum Statutory Reserves
Giro Wajib Minimum Rata-Rata 4.22% 8,74% Average Minimum Statutory Reserves
Mata Uang Asing Foreign currency
Giro Wajib Minimum Harian 4.01% 3,99% Daily Minimum Statutory Reserves
Giro Wajib Minimum Rata-rata 4.02% 4,02% Average Minimum Statutory Reserves
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial 24.42% 28,82% Reserve
Bank Umum Syariah Sharia Commercial Banking
Giro Wajib Minimum Harian 0.00% 0,00% Penyangga Likuiditas Reserves
Giro Wajib Minimum Rata-rata 8.52% 8,51% Average Minimum Statutory Reserves
Pada 31 Desember 2025, Giro Wajib Minimum As at 31 December 2025, the Bank’s Statutory
(GWM) Bank telah sesuai dengan Peraturan Reserves (Giro Wajib Minimum/GWM) have
Anggota Dewan Gubernur No. 12 Tahun 2023 complied with the Regulation of Members of the
tanggal 1 Oktober 2023 tentang Perubahan Board of Governors No. 12 of 2023 dated 1
Kedua atas Peraturan Anggota Dewan October 2023 regarding the Second
Gubernur No. 24/8/PADG/2022 tanggal 30 Juni Amendment to Regulation No. 24/8/PADG/
2022 yang ditetapkan sebesar 7.50%. GWM 2022 dated 30 June 2022, which stipulates a
rata-rata Bank pada tanggal 31 Desember 2025 requirement of 7.50%. The Bank’s average
adalah sebesar 8.47%. Bank memperoleh GWM as of 31 December 2025 was 8.47%.
insentif rata-rata GWM dari Bank Indonesia The Bank obtained an average GWM incentive
sebesar 4.60% periode 1 Desember 2025 from Bank Indonesia of 4.60% for the period
sampai dengan 31 Desember 2025. from 1 December 2025 to 31 December 2025.
Pada 31 Desember 2024, Giro Wajib Minimum As at December 31, 2024, the Bank’s Minimum
(GWM) Bank telah sesuai dengan Peraturan Statutory Reserve (GWM) complies Board of
Anggota Dewan Gubernur No. 12 Tahun 2023 Governors Member Regulation No. 12 of 2023
tanggal 1 Oktober 2023 tentang Perubahan dated October 1, 2023 concerning the Second
Kedua atas Peraturan Anggota Dewan Amendment to the Regulation on Members of
Gubernur No. 24/8/PADG/2022 tanggal 30 Juni the Board of Governors No. 24/8/PADG/2022
2022 yang ditetapkan sebesar 9%. GWM rata- dated June 30, 2022 which was set at 9%. The
rata Bank pada tanggal 31 Desember 2024 Bank's average Minimum Statutory Reserves
adalah sebesar 8,74%. Bank memperoleh on December 31, 2024 was 8.74%. The Bank
insentif rata-rata GWM dari Bank Indonesia obtains an average GWM incentive from Bank
sebesar 0,30% periode 1 Desember 2024 Indonesia of 0.30% for the period December 1,
sampai dengan 31 Desember 2024. 2024 to December 31, 2024.
- 231 -
Page 894
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
a. Giro Pada Bank Indonesia (lanjutan) a. Current Accounts With Bank Indonesia
(continued)
Pemenuhan rasio-rasio tersebut di atas Fulfillment of the above ratios is determined as
ditentukan sebagai berikut: follows:
2025 2024
Bank Umum Konvensional Conventional Banking
Rupiah: Rupiah:
Giro wajib minimum secara harian 0.00% 0,00% Daily Minimum Statutory Reserves
Giro wajib minimum secara rata-rata 7.50% 9,00% Average Minimum Statutory Reserves
Valuta Asing: Foreign currency:
Giro wajib minimum secara harian 1.00% 2,00% Daily Minimum Statutory Reserves
Giro wajib minimum secara rata-rata 1.00% 2,00% Average Minimum Statutory Reserves
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial 5.00% 5,00% Reserve
Bank Umum Syariah Sharia Commercial Banking
Rupiah: Rupiah:
Giro wajib minimum 7.50% 7,50% Daily Minimum Statutory Reserves
Valuta Asing: Foreign currency:
Giro wajib minimum 0.00% 0,00% Daily Minimum Statutory Reserves
PADG No. 21/22/PADG/2019 telah PADG No. 21/22/PADG/2019 is amended with
diamendemen dengan PADG No. 23/7/PADG/ PADG No. 23/7/PADG/2021 on April 26, 2021
2021 tanggal 26 April 2021 tentang Perubahan concerning The Third Amendment of PADG
Ketiga atas PADG No.21/22/PADG/2019 No. 21/22/PADG/2019 concerning RIM and
tentang Rasio RIM dan PLM bagi Bank Umum PLM Ratio for Commercial Conventional Banks,
Konvensional, Bank Umum Syariah dan Unit Sharia Banks and Business Units Sharia.
Usaha Syariah. Berdasarkan amendemen Based on the amendments, there are
tersebut terdapat penyesuaian Parameter adjustments to the Lower Disincentive
Disinsentif Bawah dan Parameter Disinsentif Parameters and the Upper Disincentive
Atas yang digunakan dalam pemenuhan rasio Parameters used in the fulfillment of GWM RIM
GWM RIM. ratio.
Penyangga Likuiditas Makroprudensial (PLM) Macroprudential Liquidity Reserve (PLM) is the
adalah cadangan likuiditas minimum yang wajib minimum liquidity reserves that should be
dipelihara oleh Bank berupa Sertifikat Bank maintained by the Bank, in form of Certificates
Indonesia (SBI), Sertifikat Deposito Bank of Bank Indonesia (SBI), Certificate of Bank
Indonesia (SDBI), Surat Berharga Negara Indonesia Deposit (SDBI), Treasury Bills (SBN),
(SBN) yang besarnya ditetapkan oleh Bank which is determined by Bank Indonesia
Indonesia sebesar persentase tertentu dari percentage of Third Party Funds (DPK).
Dana Pihak Ketiga (DPK) Bank. Rasio Macroprudential Intermediation Ratio (RIM) is
Intermediasi Makroprudensial (RIM) adalah the minimum statutory reserve that should be
simpanan minimum yang wajib dipelihara oleh maintained by the Bank in the form of Current
Bank dalam bentuk saldo Rekening Giro pada Account with Bank Indonesia at a certain
Bank Indonesia sebesar persentase tertentu percentage of third party fund calculated based
dari DPK yang dihitung berdasarkan selisih on the difference between the Bank’s RIM and
antara RIM yang dimiliki oleh Bank dan RIM the targeted RIM. Based on PADG No.
Target. Berdasarkan PADG No. 24/14/PADG/ 2022 dated October 31, 2022, the
24/14/PADG/2022 tanggal 31 Oktober 2022, Lower Disincentive Parameter of the lower limit
Parameter Disinsentif Bawah dari batas bawah of RIM targeted is 84% and the Upper
Target RIM sebesar 84% dan Parameter Disincentive Parameter of the upper limit of
Disinsentif Atas dari batas atas Target RIM RIM targeted is 94% in the fulfillment of RIM
sebesar 94% dalam pemenuhan Giro RIM Current Account, which is 0 (zero).
adalah sebesar 0 (nol).
- 232 -
Page 895
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
a. Giro Pada Bank Indonesia (lanjutan) a. Current Accounts With Bank Indonesia
(continued)
RIM adalah rasio hasil perbandingan antara: RIM is the ratio of comparison between:
a. Kredit yang diberikan kepada pihak ketiga a. Loans to third parties in Rupiah and foreign
dalam Rupiah dan valuta asing. currencies.
b. Surat berharga korporasi dalam Rupiah b. Corporate securities in Rupiah and foreign
dan valuta asing yang memenuhi currencies owned by the Bank that meet
persyaratan tertentu yang dimiliki Bank. certain requirement.
c. DPK Bank dalam bentuk giro, tabungan c. The Bank’s TPF in the form of demand
dan simpanan berjangka/deposito dalam deposits, savings deposits and time
Rupiah dan valuta asing, tidak termasuk deposits/deposits in Rupiah and foreign
dana antar Bank; dan currencies, excluding interbank funds; and
d. Surat berharga dalam Rupiah dan valuta d. Marketable securities in Rupiah and foreign
asing yang memenuhi persyaratan tertentu currencies that meet certain requirements,
yang diterbitkan oleh Bank untuk issued by the Bank for funding sources.
memperoleh sumber pendanaan.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, Minimum
persentase GWM untuk Bank Umum Syariah Statutory Reserves percentage for Sharia
dalam Rupiah masing-masing sebesar 11.94% Commercial Banking in Rupiah currency are
dan 8,51%. 11,94% and 8.51%, respectively.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the Group
Grup telah memenuhi ketentuan BI mengenai has complied with BI regulation on the Minimum
GWM. Statutory Reserves.
Pengungkapan lebih lanjut giro pada Bank The further disclosures on current accounts with
Indonesia diungkapkan pada Catatan 4. Bank Indonesia are presented in Note 4.
b. Giro Pada Bank Lain b. Current Accounts With Other Bank
Pada tanggal 31 Desember 2025 dan 2024, All current accounts with other banks are
semua giro pada Bank lain diklasifikasikan classified as current as at December 31, 2025
lancar. and 2024.
Pengungkapan lebih lanjut giro pada Bank lain The further disclosures on current accounts with
diungkapkan pada Catatan 5. other Bank are presented in Note 5.
c. Penempatan pada Bank Indonesia dan Bank c. Placements with Bank Indonesia and Other
Lain Banks
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2024 dan 2023, all
semua penempatan pada Bank Indonesia dan placements with Bank Indonesia and other banks
bank lain diklasifikasikan lancar. are classified as current.
Pengungkapan lebih lanjut penempatan pada The further disclosures on placements with Bank
Bank Indonesia dan bank lain diungkapkan Indonesia and other banks are presented in
pada Catatan 6. Note 6.
- 233 -
Page 896
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
d. Surat-Surat Berharga d. Marketable Securities
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, all
semua surat berharga yang dimiliki oleh Bank marketable securities held by the Bank are
diklasifikasikan lancar. classified as current.
Pengungkapan lebih lanjut penempatan pada The further disclosures on Marketable Securities
Surat-surat berharga diungkapkan pada are presented in Note 7.
Catatan 7.
e. Surat Berharga yang Dibeli dengan Janji e. Marketable Securities Purchased with
Dijual Kembali Agreement to Resell
Pada tanggal 31 Desember 2025, semua Surat As at December 31, 2025, all Marketable
Berharga yang Dibeli dengan Janji Dijual Securities Purchased with Agreement to Resell
Kembali yang dimiliki oleh Bank diklasifikasikan held by the Bank are classified as current.
lancar.
Pengungkapan lebih lanjut penempatan pada The further disclosures on Marketable Securities
Surat-surat berharga diungkapkan pada are presented in Note 8.
Catatan 8.
f. Kredit yang Diberikan dan Pembiayaan/ f. Loans and Sharia Financing/Receivables
Piutang Syariah
Berdasarkan mata uang, jenis, dan By Financial Service Authority Regulation
kolektibilitas sesuai peraturan OJK currency, type, and collectability
31 Desember/December 31, 2025
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Rupiah: Rupiah:
Modal kerja 9.661.315 1.203.803 40.577 75.749 1.896.017 12.877.461 Working capital
Investasi 8.678.044 993.895 465.009 17.206 814.203 10.968.357 Investment
Konsumsi 14.757.539 378.833 64.182 113.011 1.320.706 16.634.271 Consumer
Sindikasi 3.704.555 - - 3.704.555 Syndicated
Program
Pemerintah 52.079 798 2.754 - 1.368 56.999 Government program
Direksi dan Directors and
karyawan 28.103 14 - - - 28.117 employees
Total Rupiah 36.881.635 2.577.343 572.522 205.966 4.032.294 44.269.760 Total Rupiah
Cadangan kerugian Allowance for
penurunan nilai (662.130) (232.604) (182.461) (73.852) (1.574.672) (2.725.719) impairment losses
Neto 36.219.505 2.344.739 390.061 132.114 2.457.622 41.544.041 Net
Mata uang asing: Foreign currencies:
Sindikasi 3.180.508 - - - - 3.180.508 Syndicated
Modal kerja 2.384.041 - 6.937 - 15.061 2.406.039 Working capital
Investasi 15.830 - - - - 15.830 Investment
Konsumsi 2.510 - - - - 2.510 Consumer
Total mata uang
asing 5.582.889 - 6.937 - 15.061 5.604.887 Total foreign currencies
Cadangan kerugian Allowance for
penurunan nilai (48.817) - (1.788) - (3.883) (54.488) impairment losses
Neto 5.534.072 5.149 - 11.178 5.550.399 Net
Total 41.753.577 2.344.739 395.210 132.114 2.468.800 47.094.440 Total
- 234 -
Page 897
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
f. Kredit yang Diberikan dan Pembiayaan/ f. Loans and Sharia Financing/Receivables
Piutang Syariah (lanjutan) (continued)
31 Desember/December 31, 2024
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Rupiah: Rupiah:
Modal kerja 8.586.568 1.342.083 24.387 123.647 1.261.388 11.338.073 Working capital
Investasi 8.951.563 649.760 107.337 95.849 790.115 10.594.624 Investment
Konsumsi 12.644.879 358.749 51.219 85.861 1.575.387 14.716.095 Consumer
Sindikasi 3.534.954 - - - - 3.534.954 Syndicated
Program
Pemerintah 79.900 577 - 964 4.802 86.243 Government program
Direksi dan Directors and
karyawan 30.272 - 36 - - 30.308 employees
Total Rupiah 33.828.136 2.351.169 182.979 306.321 3.631.692 40.300.297 Total Rupiah
Cadangan kerugian Allowance for
penurunan nilai (519.858) (291.896) (121.716) (103.485) (1.854.587) (2.891.542) impairment losses
Neto 33.308.278 2.059.273 61.263 202.836 1.777.105 37.408.755 Net
Mata uang asing: Foreign currencies:
Sindikasi 3.899.983 - - - - 3.899.983 Syndicated
Modal kerja 2.491.788 - - - 14.514 2.506.302 Working capital
Investasi 688.171 130.584 - - - 818.755 Investment
Konsumsi 2.149 - - - - 2.149 Consumer
Total mata uang
asing 7.082.091 130.584 - - 14.514 7.227.189 Total foreign currencies
Cadangan kerugian Allowance for
penurunan nilai (64.040) (32.873) - - (3.742) (100.655) impairment losses
Neto 7.018.051 97.711 - - 10.772 7.126.534 Net
Total 40.326.329 2.156.984 61.263 202.836 1.787.877 44.535.289 Total
Kredit yang bermasalah Non-performing loans
Pada tanggal 31 Desember 2025, rasio kredit As at December 31, 2025, the ratios of
bermasalah - kotor dan neto konsolidasian consolidated non-performing loans - gross and
berdasarkan peraturan Bank Indonesia net based on Bank Indonesia regulation are
masing-masing adalah 8,70% dan 4,32% 8.70% and 4.32%, respectively (December 31,
(31 Desember 2024: 9,13% dan 4,73%). 2024: 9.13% and 4.73%).
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, loans to the
pinjaman direksi dan karyawan Bank tersebut Bank’s director and employees are classified as
digolongkan lancar. current
2025 2024
Perdagangan 1.319.711 641.356 Trading
Jasa 693.080 570.542 Business service
Konstruksi 367.576 253.613 Construction
Pertanian 169.605 191.550 Agriculture
Manufaktur 328.999 164.403 Manufacturing
Transportasi 205.191 222.158 Transportation
Tenaga listrik 84.711 116.682 Power supply
Pertambangan 25.308 15.894 Mining
Lain-lain 1.638.599 1.959.308 Others
Total 4.832.780 4.135.506 Total
Cadangan kerugian Allowance for
penurunan nilai (1.836.656) (2.083.530) impairment losses
Neto 2.996.124 2.051.976 Net
- 235 -
Page 898
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
f. Kredit yang Diberikan dan Pembiayaan/ f. Loans and Sharia Financing/Receivables
Piutang Syariah (lanjutan) (continued)
Kredit yang direstrukturisasi Restructured loans
Kredit yang telah direstrukturisasi pada Restructured loans as at December 31, 2025
tanggal 31 Desember 2025 dan 2024, masing- and 2024, amounted to Rp8.647.137 and
masing sebesar Rp8.647.137 dan Rp8,739,056, respectively. The terms of
Rp8.739.056. Restrukturisasi tersebut restructuring consist of extension of payment
dilakukan dengan cara perpanjangan masa maturity dates and modification of interest rate.
pelunasan kredit dan perubahan persentase The allowance for impairment losses for
tingkat bunga. Cadangan kerugian penurunan restructured loans amounted to Rp1.055.336
nilai untuk kredit yang direstrukturisasi masing- and Rp1,255,342, December 31, 2025 and
masing sebesar Rp1.055.336 dan 2024, respectively.
Rp1.255.342, pada tanggal 31 Desember 2025
dan 2024.
Rincian kredit yang telah direstrukturisasi per Detail of restructured loans as at December 31,
31 Desember 2025 dan 2024, adalah sebagai 2025 and 2024, are as follow:
berikut:
Berdasarkan kolektibilitas By collectability
2025 2024
Lancar 3.479.209 4.455.620 Current
Dalam perhatian khusus 2.181.191 1.972.466 Special mention
Kurang lancar 492.008 123.852 Substandard
Diragukan 95.672 198.909 Doubtful
Macet 2.399.057 1.988.209 Loss
Total 8.647.137 8.739.056 Total
Berdasarkan sektor ekonomi By economic sector
2025 2024
Jasa 1.162.766 1.509.120 Business service
Konstruksi 1.266.855 1.331.361 Construction
Perdagangan 2.190.302 2.194.001 Trading
Transportasi 1.127.023 373.686 Transportation
Manufaktur 417.390 494.521 Manufacturing
Pertanian 171.323 172.555 Agriculture
Tenaga Listrik 362.729 372.021 Power supply
Pertambangan 167.384 163.617 Mining
Lain-lain 1.781.365 2.128.174 Other
Total 8.647.137 8.739.056 Total
Berdasarkan segmen By segment
2025 2024
Investasi 5.000.754 4.022.244 Investment
Konsumsi 455.156 4.116.710 Consumers
Modal kerja 3.191.227 600.102 Working capital
Total 8.647.137 8.739.056 Total
- 236 -
Page 899
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
f. Kredit yang Diberikan dan Pembiayaan/ f. Loans and Sharia Financing/Receivables
Piutang Syariah (lanjutan) (continued)
Kredit yang direstrukturisasi (lanjutan) Restructured loans (continued)
Pengungkapan lebih lanjut pada Kredit yang The further disclosures on Loans and Sharia
Diberikan dan Pembiayaan/Piutang Syariah Financing/Receivables are presented in Note 9.
diungkapkan pada Catatan 9.
g. Tagihan Dan Liabilitas Akseptasi g. Acceptances Receivable And Payable
Pada tanggal 31 Desember 2025 dan 2024, All Acceptances Receivable and Payable are
semua Tagihan dan Liabilitas Akseptasi classified as current as at December 31, 2025
diklasifikasikan lancar. and 2024.
Pengungkapan lebih lanjut pada Tagihan dan The further disclosures on Acceptances
Liabilitas Akseptasi diungkapkan pada Receivable and Payable are presented in
Catatan 10. Note 10.
h. Tagihan dan Liabilitas Derivatif h. Derivative Receivable and Payable
Seluruh tagihan dan liabilitas derivatif pada All Derivative Receivable and Payable as of
tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 are classified as
diklasifikasikan lancar. current.
Kontrak-kontrak untuk posisi 31 Desember These contracts as at December 31, 2025 and
2025 dan 31 Desember 2024 jatuh tempo December 31, 2024 are due on January 2 - 23,
masing-masing pada tanggal 2 - 23 Januari 2026 and January 2 - 23, 2025, respectively.
2026 dan 2 - 23 Januari 2025.
Pengungkapan lebih lanjut pada Tagihan Dan The further disclosures on Derivative Receivable
Liabilitas Derivatif diungkapkan pada And Payable are presented in Note 11.
Catatan 11.
i. Aset Lain-lain i. Other Assets
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, foreclosed
agunan yang diambil alih berdasarkan assets based on collectibility are as follows:
kolektibilitas adalah sebagai berikut:
2025 2024
Lancar 26.481 349.034 Current
Kurang lancar 339.135 81.848 Substandard
Diragukan 735.890 1.517.085 Doubtful
Macet 1.314.209 753.463 Loss
Saldo akhir tahun 2.415.715 2.701.430 Ending balance
Cadangan kerugian
penurunan nilai (833.452) (901.535) Allowance for impaiment losses
Neto 1.582.263 1.799.895 Net
- 237 -
Page 900
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
i. Aset Lain-lain (lanjutan) i. Other Assets (continued)
Manajemen berpendapat bahwa nilai tercatat Management believes that the carrying value of
agunan yang diambil alih merupakan nilai neto foreclosed assets represents their net realizable
yang dapat direalisasi. values.
Pengungkapan lebih lanjut pada Aset lain-lain The further disclosures on Other assets are
diungkapkan pada Catatan 15. presented in Note 15.
j. Surat Berharga yang Diterbitkan j. Marketable Securities Issued
Untuk keperluan perhitungan rasio Kewajiban For the purpose of calculating the Capital
Penyediaan Modal Minimum (KPMM), Obligasi Adequacy Ratio (CAR), the Subordinated Bond
Subordinasi Berkelanjutan II diperhitungkan II is included as supplementary capital after the
sebagai modal pelengkap setelah Bank Bank received approval letter from Financial
menerima surat persetujuan dari Otoritas Jasa Services Authority No. S-56/PB.31/2015 dated
Keuangan No. S-56/PB.31/2015 tanggal 7 Juli July 7, 2015 and from Bank Indonesia No. 14/
2015 dan dari Bank Indonesia No. 14/24/DPB1/ 24/DPB1/TPB1-4 dated March 14, 2012.
TPB1-4 tanggal 14 Maret 2012.
Untuk keperluan perhitungan rasio Kewajiban For the purpose of calculating the Capital
Penyediaan Modal Minimum (KPMM), Obligasi Adequacy Ratio (CAR), the Subordinated Bond
Subordinasi Berkelanjutan III diperhitungkan III is included as supplementary capital after the
sebagai modal pelengkap setelah Bank Bank received approval letter from Financial
menerima surat persetujuan dari Otoritas Jasa Services Authority No. S-212/PB.31/2021 dated
Keuangan No. S-212/PB.31/2021 tanggal October 4, 2021.
4 Oktober 2021.
Pengungkapan lebih lanjut pada Surat The further disclosures on Marketable
Berharga yang Diterbitkan diungkapkan pada Securities Issued are presented in Note 24.
Catatan 24.
k. Manajemen Risiko k. Risk Management
Dalam penerapan manajemen risiko, Bank In the implementation of risk management,
berpedoman pada Peraturan Otoritas Jasa Bank refers to Financial Services Authority
Keuangan No.18/POJK.03/2016 dan Surat Regulation No.18/POJK.03/2016 and Circular
Edaran No. 34/SEOJK.03/2016 tentang Letter No. 34/ SEOJK.03/2016 concerning the
Penerapan Manajemen Risiko Bagi Bank Implementation of Risk Management for
Umum serta Peraturan OJK No. Commercial Banks and OJK Regulation
38/POJK.03/2017 tentang Penerapan No.38/POJK.03/2017 concerning the
Manajemen Risiko secara Konsolidasi bagi Implementation of Consolidated Risk
Bank yang Melakukan Pengendalian terhadap Management for Banks that control subsidiaries.
entitas anak.
Profil Risiko Risk Profile
Penilaian profil risiko terdiri dari menjadi The risk profile assessment consists of
penilaian risiko inheren dan penilaian Kualitas assessment of inherent risk assessment and
Penerapan Manajemen Risiko (KPMR). assessment of the Quality of Risk Management
Implementation (QRMI).
- 238 -
Page 901
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
k. Manajemen Risiko (lanjutan) k. Risk Management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
Penilaian Risiko Inheren merupakan penilaian Inherent Risk Assessment is an assessment of
atas risiko yang melekat pada kegiatan bisnis the risks inherent in the Bank's business
Bank, baik yang dapat dikuantifikasikan activities, both quantifiable and non-quantifiable,
maupun yang tidak, yang berpotensi that have the potential to affect the Bank's
memengaruhi posisi keuangan Bank. financial position.
Karakteristik risiko inheren Bank ditentukan The Bank's inherent risk characteristics are
oleh faktor internal maupun eksternal, antara determined by internal and external factors,
lain strategi bisnis, karakteristik bisnis, including business strategy, business
kompleksitas produk dan aktivitas Bank, industri characteristics, complexity of the Bank's
di mana Bank melakukan kegiatan usaha, serta products and activities, the industry in which the
kondisi makroekonomi. Bank conducts business, as well as
macroeconomic conditions.
Penilaian atas Risiko Inheren dilakukan dengan Assessment of Inherent Risk is carried out by
memperhatikan parameter/indikator yang taking into account quantitative and qualitative
bersifat kuantitatif maupun kualitatif. Penetapan parameters/indicators. The determination of the
tingkat risiko inheren atas masing-masing jenis level of inherent risk for each type of risk refers
Risiko mengacu pada prinsip-prinsip umum to the general principles of assessing the
penilaian Tingkat Kesehatan Bank Umum. Soundness of Commercial Banks. The
Penetapan tingkat risiko inheren untuk masing- determination of the level of inherent risk for
masing jenis risiko dikategorikan ke dalam each type of risk is categorized into rank 1
peringkat 1 (low), peringkat 2 (low to moderate), (low), rank 2 (low to moderate), rank 3
peringkat 3 (moderate), peringkat 4 (moderate (moderate), rank 4 (moderate to high), and rank
to high) dan peringkat 5 (high). 5 (high).
Penilaian kualitas Penerapan Manajemen Assessment of the quality of Risk Management
Risiko mencerminkan penilaian terhadap Implementation reflects an assessment of the
kecukupan sistem pengendalian risiko yang adequacy of the risk control system covering all
mencakup seluruh pilar penerapan Manajemen pillars of Risk Management implementation as
Risiko sebagaimana yang diatur dalam stipulated in the provisions of the Financial
ketentuan Otoritas Jasa Keuangan (OJK). Services Authority (OJK). Assessment of the
Penilaian kualitas penerapan Manajemen quality of Risk Management Implementation is
Risiko merupakan penilaian terhadap 4 (empat) an assessment of 4 (four) interrelated aspects,
aspek yang saling berkaitan, yaitu: namely:
1. Tata Kelola Risiko; 1. Risk Governance;
2. Kerangka Manajemen Risiko; 2. Risk Management Framework;
3. Proses Manajemen Risiko, Kecukupan 3. Risk Management Process, Adequacy of
Sumber Daya Manusia dan Kecukupan Human Resources and Adequacy of
Sistem Informasi Manajemen; dan Management Information Systems; and
4. Kecukupan Sistem Pengendalian Risiko, 4. Adequacy of the Risk Control System,
dengan memperhatikan karakteristik dan taking into account the characteristics and
kompleksitas usaha Bank. complexity of the Bank's business.
Dari hasil penilaian laporan profil risiko (self Based on quarterly risk profile report (self
assessment) yang disampaikan kepada OJK, assessment) submitted to OJK for December
untuk posisi Desember 2025, peringkat risiko 2025 position, the Bank's composite risk is
komposit Bank yaitu Peringkat 2 (low to rated at 2 (low to moderate).
moderate).
- 239 -
Page 902
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
k. Manajemen Risiko (lanjutan) k. Risk Management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
Selain menyampaikan laporan profil risiko, In addition to submitting risk profile reports, the
Bank juga menyampaikan laporan keuangan Bank also submits financial group reports with
grup dengan entitas anak yang dilaporkan subsidiaries which are reported on a semi-
secara semesteran sebagai bentuk annual basis as a form of routine monitoring of
pemantauan rutin entitas utama terhadap the main entity to subsidiaries.
entitas anak.
Risiko Likuiditas Liquidity Risk
Dalam rangka meningkatkan ketahanan In order to improve liquidity resilience, Bank
likuiditas, Bank melakukan perhitungan rasio calculates liquidity adequacy ratios namely
kecukupan likuiditas yaitu Liquidity Coverage Liquidity Coverage Ratio (LCR) and Net Stable
Ratio (LCR) dan Net Stable Funding Ratio Funding Ratio (NSFR) and manages the
(NSFR) dan mengelola Rasio Kecukupan Liquidity Adequacy Ratio according to regulatory
Likuiditas tersebut sesuai ketentuan regulator, provisions, both individually (bank only) and
baik secara individu (bank saja) maupun consolidated with subsidiary companies.
konsolidasi dengan perusahaan anak.
Selain itu, Bank juga menghitung rasio Giro In addition, the Bank also calculates the Bank’s
Wajib Minimum (GWM) pada Bank Indonesia minimum Statutory Reserves (GWM) at Bank
dan Kas, Penyangga Likuiditas Indonesia and Cash, Macroprudential Liquidity
Makroprudensial (PLM) dan Rasio Intermediasi Buffer (PLM), and Macroprudential
Makroprudensial (RIM). Intermediation Ratio (RIM).
Terkait dengan POJK No. 50/POJK.03/2017 In regard to the regulation of the Financial
tentang Kewajiban Pemenuhan Rasio Services Authority No. 50/POJK.03/2017
Pendanaan Stabil Bersih (Net Stable Funding concerning the Obligation of Net Stable Funding
Ratio) Bagi Bank Umum, Bank menyampaikan Ratio for Commercial Banks, the Bank has
laporan NSFR secara triwulanan (individual) ke submitted NSFR report on quarterly (individual)
Otoritas Jasa Keuangan dan mempublikasikan to Financial Services Authority and published
laporan NSFR triwulanan (individual) pada situs NSFR report to Bank’s website.
web Bank.
Berdasarkan perhitungan, NSFR Bank Based on the calculation, NSFR for
31 Desember 2025 adalah sebesar 103,62% December 31, 2024 is 103.62% (individual) and
(secara individual) dan 101,82% (secara 101.82% (consolidated). For this reason, the
konsolidasi). Atas hal tersebut, Bank telah Bank has already fulfilled the NSFR ratio in
memenuhi rasio NSFR sesuai ketentuan accordance with the provisions (> 100%).
(> 100%).
Dalam hal ini Bank akan terus melakukan In this regard, the Bank will continue to make
upaya-upaya strategis untuk dapat strategic efforts to be able to maintain the liquidity
mempertahankan rasio likuiditas. Beberapa ratio. Some of the strategies that have been and
strategi yang telah dan akan terus dilakukan will continue to be carried out by the Bank include:
Bank antara lain:
• Meningkatkan DPK terutama DPK yang • Increasing TPF, especially TPF which has a
mempunyai kategori stabil dan mempunyai stable category and has a medium - long term
tenor menengah - jangka panjang. tenor.
• Menjaga Kecukupan Aset Likuid Bank. • Maintaining the adequacy of Liquid Assets.
• Memelihara dan meningkatkan Pendanaan • Maintaining and enhancing Interbank Funding
Antar Bank terutama jangka panjang. especially long-term maturity.
• Dukungan sumber pendanaan dari • Supporting funding sources from Kookmin as
Kookmin sebagai Pemegang Saham Controlling Shareholder (PSP).
Pengendali (PSP).
• Program pemasaran pendanaan yang • Funding marketing programs focused on a
berfokus pada jangka waktu menengah 6- medium term of 6-12 months.
12 bulan.
- 240 -
Page 903
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
l. Pengelolaan Permodalan l. Capital Management
Manajemen menggunakan rasio permodalan Management use regulatory capital ratios in
yang diwajibkan regulator untuk memantau order to monitor its capital. OJK`s approach to
permodalan Bank. Pendekatan OJK untuk such measurement is primarily based on
pengukuran tersebut terutama berdasarkan monitoring the relationship of the capital
pengawasan atas hubungan antara kecukupan adequacy to availability of capital resources.
modal dengan ketersediaan modal.
Bank telah melakukan perhitungan kecukupan The Bank has calculated its capital adequacy
modal berdasarkan Peraturan OJK yang requirements using the prevailing OJK
berlaku, dimana modal yang dimiliki regulation, where the regulatory capital is
diklasifikasikan dalam 2 (dua) Tier yaitu Modal classified into 2 (two) tiers, Tier 1 Capital and
Tier 1 dan Modal Tier 2. Tier 2 Capital.
Bank tidak memiliki modal tambahan yang The Bank does not have any other
memenuhi kriteria Modal Tier 3 sesuai dengan supplementary capital which meets the criteria
Peraturan OJK yang berlaku. of Tier 3 Capital under prevailing OJK
regulation.
Perhitungan Kewajiban Penyediaan Modal The Capital Adequacy Ratio (CAR) calculations
Minimum (KPMM) Bank pada 31 Desember for the Bank only as at December 31, 2025 and
2025 dan 2024, sesuai dengan Peraturan 2024, in accordance with the prevailing
Otoritas Jasa Keuangan adalah sebagai Financial Services Authority Regulations are as
berikut: follow:
2025 2024
Entitas Induk/ Konsolidasi/ Entitas Induk/ Konsolidasi/
Parent Only Consolidated Parent Only Consolidated
Modal Capital
Tier I 6.351.741 7.571.590 3.410.320 5.401.052 Tier I
Tier II 1.045.862 1.159.847 3.410.320 4.099.247 Tier II
Jumlah Modal 7.397.603 8.731.437 6.820.640 9.500.299 Total Capital
Aktiva Tertimbang Menurut Risk Weighted Assets
Risiko untuk Risiko Kredit 43.385.898 48.745.965 39.598.647 45.189.096 for Credit Risk
Aktiva Tertimbang Menurut
Risiko untuk Risiko Risk Weighted Assets
Operasional 1.708.230 2.001.500 1.771.508 1.987.358 for Operational Risk
Aktiva Tertimbang Menurut Risk Weighted Assets
Risiko untuk Risiko Pasar 455.510 455.510 268.195 268.195 for Market Risk
Rasio Tier 1 13,94% 14,79% 8,19% 11,38% Tier 1 Ratio
Rasio Tier 2 2,30% 2,27% 8,19% 8,64% Tier 2 Ratio
Total KPMM 16,25% 17,05% 16,38% 20,02% Total CAR
Rasio Kewajiban Penyediaan
Modal Minimum yang Minimum Capital
diwajibkan 9%-<10% 9%-<10% 9 - <10% 9 - <10% Adequacy Ratio required
Capital conservation buffer 2,50% 2,50% 2,50% 2,50% Capital conservation buffer
Countercyclical buffer 0,00% 0,00% 0,00% 0,00% Countercyclical buffer
Capital surcharge untuk Capital surcharge for
bank sistemik 0,00% 0,00% 0,00% 0,00% systemic bank
Bank mematuhi semua persyaratan modal yang The Bank has complied with all externally
ditetapkan oleh pihak eksternal sepanjang imposed capital requirements throughout the
periode pelaporan, khususnya berkenaan reporting period, particularly regarding Capital
dengan perhitungan Kewajiban Penyediaan Adequacy Ratio (CAR) and calculation of Risk
Modal Minimum (KPMM) dan Aktiva Tertimbang Weighted Assets (RWA).
Menurut Risiko (ATMR).
- 241 -
Page 904
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
l. Pengelolaan Permodalan (lanjutan) l. Capital Management (continued)
Berdasarkan POJK No.34/POJK.03/2016 Based on POJK No.34/POJK.03/2016 dated
tanggal 22 September 2016 tentang Kewajiban September 22, 2016 concerning Capital
Penyediaan Modal Minimum, Bank wajib Adequacy Ratio, the Bank is required to
membentuk tambahan modal sebagai establish additional capital as a buffer, as
penyangga (buffer), sebagai berikut: follows:
a. Capital Conservation Buffer adalah a. Capital Conservation Buffer is an additional
tambahan modal yang berfungsi sebagai capital which serves as a buffer in the
penyangga (buffer) apabila terjadi event of a loss in the period of crisis;
kerugian pada periode krisis;
b. Countercyclical Buffer adalah tambahan b. Countercyclical Buffer is an additional
modal yang berfungsi untuk capital which serves to anticipated losses
mengantisipasi kerugian apabila terjadi in the event of excessive credit growth and
pertumbuhan kredit perbankan yang thus potentially disrupt the stability of the
berlebihan sehingga berpotensi financial system;
mengganggu stabilitas sistem keuangan;
c. Capital Surcharge untuk Domestic c. Capital Surcharge for Domestic
Systemically Important Bank (D-SIB) Systemically Important Banks (D-SIB) is
adalah tambahan modal yang berfungsi an additional capital which serves to
untuk mengurangi dampak negatif reduce the negative impact on the stability
terhadap stabilitas sistem keuangan dan of the financial system and economy in the
perekonomian apabila terjadi kegagalan event of Bank failure which has systemic
Bank yang berdampak sistemik melalui effect through an increase in the Bank's
peningkatan kemampuan Bank dalam ability to absorb losses.
menyerap kerugian.
Tambahan modal sebagai penyangga (buffer) Additional capital as a buffer that shall be
yang wajib dibentuk oleh Bank adalah: established by the Bank are:
a. Capital Conservation Buffer sebesar a. Capital Conservation Buffer amounting to
2,5% dari ATMR untuk Bank yang 2.5% of RWA to the Bank classified to
tergolong dalam Kelompok Bank KBMI 2 or KBMI 3 whose fulfillment
berdasarkan Modal Inti KBMI 2 atau gradually:
KBMI 3 yang pemenuhannya secara
bertahap:
• 0,625% dari ATMR mulai 1 Januari • 0.625% from RWA since January 1,
2016; 2016;
• 1,25% dari ATMR mulai 1 Januari • 1.25% from RWA since January 1,
2017; 2017;
• 1,875% dari ATMR mulai 1 Januari • 1.875% from RWA since January 1,
2018; 2018;
• 2,5% dari ATMR mulai 1 Januari 2019. • 2.5% from RWA since January 1,
2019.
b. Countercyclical Buffer sebesar 0% (nol c. b. Countercyclical Buffer in the amount of
persen) sampai dengan 2,5% (dua koma 0% (zero percent) up to 2.5% (two point
lima persen) dari ATMR bagi seluruh five percent) from RWA for the whole
Bank. Bank.
c. Capital Surcharge untuk D-SIB sebesar d. c. Capital Surcharge for D-SIB in the amount
1% (satu persen) sampai dengan 2,5% of 1% (one percent) to 2.5% (two point
(dua koma lima persen) dari ATMR Bank five percent) from RWA of Banks with
yang berdampak sistemik. systemic impact.
- 242 -
Page 905
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
l. Pengelolaan Permodalan (lanjutan) l. Capital Management (continued)
Pemenuhan modal sebagai penyangga (buffer) Fulfillment of capital as a buffer should be met
harus dipenuhi dengan menggunakan by using components of common equity Tier 1.
komponen modal inti utama (Common Equity
Tier 1).
Berdasarkan PBI No. 17/22/PBI/2015 tanggal Based on PBI No. 17/22/PBI/2015 dated
23 Desember 2015 tentang Kewajiban December 23, 2015 concerning the
Pembentukan Countercyclical Buffer (CCB) Establishment of Countercyclical Buffer
ditetapkan bahwa besaran CCB yang Obligation stipulated that the amount of CCB
ditetapkan oleh Bank Indonesia untuk pertama set by Bank Indonesia for the first time, starting
kali, yaitu mulai 1 Januari 2016 adalah sebesar January 1, 2016 amounted to 0% and applying
0% dan berlaku untuk seluruh bank, baik bank to all banks, both conventional commercial bank
umum konvensional dan bank umum syariah, and islamic banks, including branches of banks
termasuk kantor cabang dari bank yang domiciled abroad.
berkedudukan di luar negeri.
Sasaran utama atas kebijakan pengelolaan The primary objectives of the Bank’s capital
permodalan yang dilakukan oleh Bank adalah management policy are to ensure that the Bank
untuk mematuhi ketentuan permodalan complies with externally imposed capital
eksternal yang berlaku dan untuk requirements and that the Bank maintains
mempertahankan rasio permodalan yang sehat healthy capital ratios in order to support its
agar dapat mendukung usaha dan business and to maximize shareholder value.
memaksimalkan nilai bagi pemegang saham.
Evaluasi terhadap besaran CCB akan dilakukan The evaluation of the amount of CCB would be
secara berkala, yaitu paling kurang 1 kali dalam done regularly, i.e at least 1 time within 6
6 bulan. Dalam hal berdasarkan hasil evaluasi months. In the case that based on the
ditetapkan bahwa besaran CCB tidak berubah evaluation determined where the magnitude of
maka Bank Indonesia akan mengeluarkan the CCB does not change, then Bank Indonesia
pengumuman di website Bank Indonesia dan will issue an announcement on the website of
apabila ditetapkan ada perubahan, maka Bank Bank Indonesia and, if specified changes, then
Indonesia akan menerbitkan Surat Edaran Bank Indonesia will issue a Circular Letter
mengenai perubahan tersebut. regarding such change.
Berdasarkan POJK No. 46/POJK.03/2015 According to POJK No. 46/POJK.03/2015 dated
tanggal 23 Desember 2015 tentang Penetapan December 23, 2015 concerning the Stipulation
Systemically Important Bank dan Capital of Systemically Important Banks and Capital
Surcharge, ditetapkan bahwa Otoritas Jasa Surcharge, the Financial Services Authority in
Keuangan berkoordinasi dengan Bank coordination with Bank Indonesia will set SIB
Indonesia akan menetapkan SIB dan Capital and Capital Surcharge for SIB. A Bank defined
Surcharge untuk SIB. Bank yang ditetapkan as SIB is required to establish Capital
sebagai SIB wajib membentuk Capital Surcharge.
Surcharge untuk SIB.
Penetapan SIB dan Capital Surcharge untuk The determination of SIB and Capital Surcharge
SIB dilakukan secara semesteran setiap tahun for SIB is conducted biannually on:
pada:
a. Bulan Maret dengan menggunakan data a. March using data in December of the
pada bulan Desember tahun sebelumnya; previous year; and
dan
b. Bulan September dengan menggunakan b. September using data in June of the
data posisi bulan Juni tahun sebelumnya. previous year.
- 243 -
Page 906
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
l. Pengelolaan Permodalan (lanjutan) l. Capital Management (continued)
Otoritas Jasa Keuangan (OJK) menetapkan Financial Services Authority (OJK) establishes
Capital Surcharge untuk SIB dalam 5 kelompok Capital Surcharge for SIB in 5 Banks of bucket:
bucket:
a. 1% dari ATMR bagi SIB yang digolongkan a. 1% from RWA for SIB, which classified as
dalam kelompok bucket 1; bucket 1;
b. 1,5% dari ATMR bagi SIB yang b. 1.5% from RWA for SIB, which classified as
digolongkan dalam kelompok bucket 2; bucket 2;
c. 2% dari ATMR bagi SIB yang digolongkan c. 2% from RWA for SIB, which classified as
dalam kelompok bucket 3; bucket 3;
d. 2,5% dari ATMR bagi SIB yang d. 2.5% from RWA for SIB, which classified as
digolongkan dalam kelompok bucket 4; bucket 4;
e. 3,5% dari ATMR bagi SIB yang e. 3.5% from RWA for SIB, which classified as
digolongkan dalam kelompok bucket 5. bucket 5.
Untuk pertama kali, OJK akan menetapkan SIB For the first time, the FSA will set the SIB into
dalam 4 kelompok dimana pemenuhannya 4 buckets in which fulfillment is done gradually:
dilakukan secara bertahap:
1. SIB bagi kelompok (bucket) 1 sebesar: 1. SIB for bucket 1 amounted to:
a. 0,25% dari ATMR sejak tanggal 1 a. 0.25% from RWA since January 1,
Januari 2016; 2016;
b. 0,5% dari ATMR sejak tanggal 1 b. 0.5% from RWA since January 1,
Januari 2017; 2017;
c. 0,75% dari ATMR sejak tanggal 1 c. 0.75% from RWA since January 1,
Januari 2018; 2018;
d. 1% dari ATMR sejak tanggal 1 Januari d. 1% from RWA since January 1, 2019.
2019.
2. SIB bagi kelompok (bucket) 2 sebesar: 2. SIB for bucket 2 amounted to:
a. 0,375% dari ATMR sejak tanggal 1 a. 0.375% from RWA since January 1,
Januari 2016; 2016;
b. 0,75% dari ATMR sejak tanggal 1 b. 0.75% from RWA since January 1,
Januari 2017; 2017;
c. 1,125% dari ATMR sejak tanggal 1 c. 1.125% from RWA since January 1,
Januari 2018; 2018;
d. 1,5% dari ATMR sejak tanggal 1 d. 1.5% from RWA since January 1,
Januari 2019. 2019.
3. SIB bagi kelompok (bucket) 3 sebesar: 3. SIB for bucket 3 amounted to:
a. 0,5% dari ATMR sejak tanggal 1 a. 0.5% from RWA since January 1,
Januari 2016; 2016;
b. 1% dari ATMR sejak tanggal 1 Januari b. 1% from RWA since January 1, 2017;
2017;
c. 1,5% dari ATMR sejak tanggal 1 c. 1.5% from RWA since January 1,
Januari 2018; 2018;
d. 2% dari ATMR sejak tanggal 1 Januari d. 2% from RWA since January 1, 2019.
2019.
4. SIB bagi kelompok (bucket) 4 sebesar: 4. SIB for bucket 4 amounted to:
a. 0,625% dari ATMR sejak tanggal 1 a. 0.625% from RWA since January 1,
Januari 2016; 2016;
b. 1,25% dari ATMR sejak tanggal 1 b. 1.25% from RWA since January 1,
Januari 2017; 2017;
c. 1,875% dari ATMR sejak tanggal 1 c. 1.875% from RWA since January 1,
Januari 2018; 2018;
d. 2,5% dari ATMR sejak tanggal 1 d. 2.5% from RWA since January 1,
Januari 2019. 2019.
- 244 -
Page 907
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
m. Posisi Devisa Neto m. Net Open Position
Perhitungan Posisi Devisa Neto Bank The calculation for the Net Open Position is
berdasarkan pada Peraturan Bank Indonesia based on Bank Indonesia Regulation
No. 17/5/PBI/2015 tanggal 29 Mei 2015. No. 17/5/PBI/2015 dated May 29, 2015.
Berdasarkan peraturan tersebut, Bank hanya According to the regulation, Bank only required
diwajibkan untuk menjaga posisi devisa neto to maintain the overall net open position at a
secara keseluruhan maksimum 20% dari total maximum of 20% from total capital.
modal.
Tabel berikut mengindikasikan posisi aset dan The table below indicates the foreign currencies
liabilitas moneter dalam mata uang asing yang position of non-trading monetary in assets and
tidak untuk diperdagangkan pada tanggal liabilities as at December 31, 2025 and 2024,
31 Desember 2025 dan 2024, dimana Bank where the Bank has significant exposure
memiliki eksposur signifikan terhadap arus kas against its forecast cash flows. The analysis
masa depan. Analisa tersebut menghitung calculates the effect of a reasonably possible
dampak pergerakan nilai tukar wajar yang movement of the currency rate against the
mungkin terjadi terhadap Rupiah, dengan Indonesian Rupiah, with all variables held
seluruh variabel dianggap konstan, terhadap constant, on the profit or loss (due to change in
laba rugi (akibat perubahan nilai wajar aset dan the fair value of currency sensitive non-trading
liabilitas moneter yang tidak untuk monetary assets and liabilities) (unaudited).
diperdagangkan yang sensitif terhadap nilai
tukar) (tidak diaudit).
31 Desember/December 31, 2025
Kenaikan
(penurunan)
dalam nilai Sensitivitas Sensitivitas
tukar/ terhadap laporan terhadap
Increase laba rugi/ ekuitas/
(decrease) Sensitivity in Sensitivity
in exchange rate profit or loss in equity
Mata uang Currency
Dolar Amerika Serikat 10/(10) 1.67 / (1.67) - United States Dollar
Euro Eropa 10/(10) (15.05) / 15.05 - European Euro
Dolar Australia 10/(10) (0.34) / 0.34 - Australian Dollar
Yen Jepang 10/(10) (43.29) / 43.29 - Japanese Yen
Dolar Hong Kong 10/(10) 0.23 / (0.23) - Hong Kong Dollar
Dolar Singapura 10/(10) 8.20 / (8.20) - Singapore Dollar
Poundsterling Inggris 10/(10) 0.27 / (0.27) - Great Britain Poundsterling
Won Korea 10/(10) 4.28 / (4.28) - Korean Won
Yuan China 10/(10) (20.49) / 20.49 - Chinese Yuan
31 Desember/December 31, 2024
Kenaikan
(penurunan)
dalam nilai Sensitivitas Sensitivitas
tukar/ terhadap laporan terhadap
Increase laba rugi/ ekuitas/
(decrease) Sensitivity in Sensitivity
in exchange rate profit or loss in equity
Mata uang Currency
Dolar Amerika Serikat 10/10 (3,29)/3.29 - United States Dollar
Euro Eropa 10/10 0,15/(0.15) - European Euro
Dolar Australia 10/10 7,65/(7.65) - Australian Dollar
Yen Jepang 10/10 (3,67)/3.67 - Japanese Yen
Dolar Hong Kong 10/10 0,82/(0.82) - Hong Kong Dollar
Dolar Singapura 10/10 53,14/(53.14) - Singapore Dollar
Poundsterling Inggris 10/10 15,64/(15.64) - Great Britain Poundsterling
Won Korea 10/10 1,44/(1.44) - Korean Won
Yuan China 10/10 1,38/(1.38) - Chinese Yuan
- 245 -
Page 908
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
m. Posisi Devisa Neto (lanjutan) m. Net Open Position (continued)
Rasio Posisi Devisa Neto secara keseluruhan The overall Net Open Position ratio is the sum
adalah penjumlahan nilai absolut dari selisih of absolute values of the net difference between
bersih antara aset dan liabilitas dalam mata assets and liabilities denominated in each
uang asing dan selisih bersih dari tagihan dan foreign currency and the net difference of
liabilitas komitmen dan kontinjensi, yang dicatat receivables and payables of both commitments
dalam akun administratif yang didenominasi and contingencies recorded in the
dalam setiap mata uang asing, yang dinyatakan administrative accounts denominated in each
dalam Rupiah. foreign currency, which are stated in Rupiah.
Posisi Devisa Neto Bank pada tanggal Net Open Positions for the Bank as at
31 Desember 2025 dan 2024, adalah sebagai December 31, 2025 and 2024 are as follows:
berikut:
31 Desember/December 31, 2025
Aset/ Liabilitas/ Nilai Neto/
Assets Liabilities Net Value
Mata uang Currency
Keseluruhan (Laporan Overall (Statement
Posisi Keuangan dan of Financial Position
Rekening Administratif) and Off-Balance Sheet)
Dolar Amerika Serikat 81.407.277 81.456.325 49.048 United States Dollar
Yen Jepang 127.623 170.920 43.297 Japanese Yen
Euro Eropa 249.923 264.975 15.052 European Euro
Dolar Australia 12.970 13.310 340 Australian Dollar
Poundsterling Inggris 43.308 43.031 277 Great Britain Poundsterling
Dolar Singapura 147.063 138.861 8.202 Singapore Dollar
Lain-lain*) 283.826 293.746 9.920 Others*)
82.271.990 82.381.168 126.136
Total Modal 7.397.603 Total Capital
Rasio Posisi Devisa Neto Net Open Position Ratio
(Keseluruhan) 1,71% (Overall)
31 Desember/December 31, 2024
Aset/ Liabilitas/ Nilai Neto/
Assets Liabilities Net Value
Mata uang Currency
Keseluruhan (Laporan Overall (Statement
Posisi Keuangan dan of Financial Position
Rekening Administratif) and Off-Balance Sheet)
Dolar Amerika Serikat 28.272.517 28.182.732 89.785 United States Dollar
Yen Jepang 88.091 91.761 3.670 Japanese Yen
Euro Eropa 10.687 10.540 147 European Euro
Dolar Australia 10.713 3.059 7.654 Australian Dollar
Poundsterling Inggris 15.701 61 15.640 Great Britain Poundsterling
Dolar Singapura 69.441 16.303 53.138 Singapore Dollar
Lain-lain*) 85.972 82.340 3.632 Others*)
28.553.122 28.386.796 173.666
Total Modal 7.058.534 Total Capital
Rasio Posisi Devisa Neto Net Open Position Ratio
(Keseluruhan) 2,46 (Overall)
- 246 -
Page 909
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (formerly PT BANK KB BUKOPIN TBK)
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka Disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
56. Informasi Tambahan yang Tidak Dipersyaratkan 56. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
n. Informasi Tambahan n. Additional Information
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, additional
informasi tambahan untuk Bank sesuai information regarding the Bank in accordance
Peraturan Otoritas Jasa Keuangan. with Financial Services Authority Regulation.
2025 2024
Rasio aset produktif bermasalah Non-performing assets to
terhadap total aset produktif 6,09% 3,00% total earning assets ratio
Rasio kredit terhadap
dana pihak ketiga 91,07% 103,26% Loans to third party fund ratio
Rasio total beban operasional Total operating expenses
terhadap total pendapatan to total operating income
operasional 119,55% 192,58% ratio
Rasio kredit kepada Usaha Mikro
Kecil (UMK) terhadap total Small micro business loans
kredit yang diberikan 17,13% 36,34% to total loans ratio
Sesuai dengan peraturan POJK No. 38/ According to OJK regulation No. 38/POJK.03/
POJK.03/2019 tentang Perubahan atas 2019 related to the Changes of POJK No. 32/
POJK No. 32/POJK.03/2018 tentang Batas POJK.03/2018 related to Legal Lending Limit
Maksimum Pemberian Kredit dan Penyediaan and Provision of Large Funds for Commercial
Dana Besar Bagi Bank Umum, batas Banks, the maximum lending limit to related
maksimum penyediaan dana kepada pihak parties, one non-related party debtor, and one
terkait, satu peminjam yang bukan pihak terkait non-related party group of debtors shall not
dan satu kelompok peminjam yang bukan pihak exceed 10%, 20%, and 25% of the Bank’s
terkait masing-masing tidak melebihi 10%, 20%, capital, respectively.
dan 25% dari modal Bank.
Pada tanggal 31 Desember 2024 terdapat As at December 31, 2024 there is an excess of
pelampauan BMPK akibat dari penurunan the LLL due to an impact of the declining Core
Modal Inti yang dialami oleh Bank. Pelampauan Capital experienced by the Bank. The action
BMPK ini telah dibuatkan rencana penyelesaian plan has been made for this excess or the LLL
yang jatuh tempo 30 Juni 2025. which will due on June 30, 2025.
- 247 -
Page 910
Lampiran 1 Attachment 1
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (dahulu PT BANK KB BUKOPIN TBK)
(ENTITAS INDUK SAJA) (PARENT ONLY)
Laporan Posisi Keuangan Statements Of Financial Position
Tanggal 31 Desember 2025 As at December 31, 2025
(Angka-angka disajikan dalam jutaan Rupiah, (Figures are presented in million Rupiah
Kecuali dinyatakan lain) unless otherwise stated)
2025 2024
ASET ASSETS
Kas 294.652 330.502 Cash
Giro pada Bank Indonesia 3.778.376 2.301.999 Current accounts with Bank Indonesia
Giro pada Bank lain 1.945.064 428.273 Current accounts with Other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 2.217.625 1.594.828 and other banks
Surat-surat berharga: Marketable securities:
Diukur pada nilai wajar Fair value through
melalui laba rugi 8.178.763 7.417.653 profit and loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 171.091 4.506.470 income
Diukur pada biaya Measured at
perolehan amortisasi 10.615.407 9.183.228 amortized cost
18.965.261 21.107.351
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (320) (280) impairment losses
Surat-surat berharga - neto 18.964.941 21.107.071 Marketable securities - net
Surat-surat berharga Marketable securities
yang dibeli dengan janji receivable purchased with
dijual kembali - neto 236.473 - agreements to resell - net
Tagihan derivatif 3.672 12.054 Derivative receivables
Kredit yang diberikan 44.385.865 41.456.215 Loans
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (2.462.939) (2.746.625) impairment losses
Kredit yang diberikan - neto 41.922.926 38.709.590 Loans - net
Tagihan akseptasi 397 84.279 Acceptances receivables
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (6) (1.200) impairment losses
Tagihan akseptasi - neto 391 83.079 Acceptances receivables - net
Penyertaan saham 784.304 1.284.371 Investments in shares
Dikurangi: Less:
Akumulasi amortisasi dan Accumulated amortization and
penurunan nilai goodwill (106.229) (106.229) impairment losses of goodwill
Penyertaan saham - neto 678.075 1.178.142 Investments in shares - net
Aset tetap 4.880.437 4.457.237 Fixed assets
Dikurangi: Akumulasi penyusutan (1.444.675) (1.340.634) Less: Accumulated depreciation
Aset tetap - neto 3.435.762 3.116.603 Fixed assets - net
Aset pajak tangguhan - neto 1.134.439 1.150.806 Deferred tax assets - net
Aset tak berwujud 960.306 338.304 Intangible assets
Dikurangi: Akumulasi amortisasi (313.653) (257.651) Less: Accumulated amortization
Aset tak berwujud - neto 646.653 80.653 Intangible assets - net
Aset lain-lain - neto 6.305.299 5.364.749 Other assets - net
TOTAL ASET 81.564.348 75.458.349 TOTAL ASSETS
- 248 -
Page 911
Lampiran 1 Attachment 1
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (dahulu PT BANK KB BUKOPIN TBK)
(ENTITAS INDUK SAJA) Statements Of Financial Position (continued)
Laporan Posisi Keuangan (lanjutan) As at December 31, 2025
Tanggal 31 Desember 2025 (Figures are presented in million Rupiah
(Angka-angka disajikan dalam jutaan Rupiah, unless otherwise stated)
Kecuali dinyatakan lain)
2025 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 669.761 394.431 Liabilities immediately payable
Simpanan nasabah 47.198.080 40.147.845 Deposits from customers
Simpanan dari bank lain 2.377.916 2.826.678 Deposits from other banks
Surat-surat berharga yang dijual Marketable securities sold with
dengan janji dibeli kembali – neto 1.252.828 3.229.437 agreements to repurchase - net
Liabilitas derivatif 5.166 3.641 Derivative payables
Liabilitas akseptasi 397 84.279 Acceptances payables
Surat berharga yang diterbitkan 1.243.710 - Marketable Securities Issued
Pinjaman yang diterima 12.768.668 13.775.967 Borrowings
Obligasi Subordinasi 7.262.212 5.790.158 Subordinated bond
Utang pajak 39.630 55.232 Taxes payables
Liabilitas lain-lain 1.157.596 1.586.802 Other liabilities
TOTAL LIABILITAS 73.975.964 67.894.470 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham Share capital
Saham biasa kelas A - niIai Common A shares -
nominal Rp10.000 Rp10,000 (full amount)
(nilai penuh) par value
Saham biasa kelas B - niIai Common B shares -
nominal Rp100 Rp100 (full amount)
(nilai penuh) par value
Modal dasar Authorized capital
Saham biasa kelas A - Common A shares -
21.337.978 saham 21,337,978 shares
Saham biasa kelas B - Common B shares -
207.866.202.200 saham 207,866,202,200 shares
Modal ditempatkan dan Issued and fully paid
disetor penuh capital
Saham biasa kelas A - Common A shares -
21.337.978 saham 21,337,978 shares
Saham biasa kelas B - Common B shares -
187.866.201.892 saham per 187,866,201,892 shares
31 Desember 2025 as at December 31, 2025
dan 2024 19.000.000 19.000.000 and 2024
Tambahan modal disetor 8.225.767 8.225.767 Additional paid-in capital
Surplus revaluasi aset 1.769.451 1.769.377 Asset revaluation surplus
Keuntungan (kerugian)
yang belum direalisasi
atas surat-surat Unrealized gain (loss) on
berharga dalam kelompok fair value through other
nilai wajar melalui penghasilan comprehensive income
komprehensif lain 559 (14.149) marketable securities
Akumulasi rugi (21.407.393) (21.417.116) Accumulated deficit
TOTAL EKUITAS 7.588.384 7.563.879 TOTAL EQUITY
TOTAL LIABILITAS TOTAL LIABILITIES AND
DAN EKUITAS 81.564.348 75.458.349 EQUITY
- 249 -
Page 912
Lampiran 2 Attachment 2
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (dahulu PT BANK KB BUKOPIN TBK)
(ENTITAS INDUK SAJA) (PARENT ONLY)
Laporan Laba Rugi Dan Penghasilan Statements Of Profit Or Loss
Komprehensif Comprehensive Income
Untuk Tahun yang Berakhir pada For the Year Ended
Tanggal 31 Desember 2025 December 31, 2025
(Angka-angka disajikan dalam jutaan Rupiah, (Figures are presented in million Rupiah
Kecuali dinyatakan lain) unless otherwise stated)
2025 2024
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL FROM OPERATIONS
Pendapatan bunga 4.887.618 4.877.943 Interest income
Beban bunga (3.878.330) (3.969.035) Interest expense
Pendapatan bunga - neto 1.009.288 908.908 Interest income - net
Pendapatan operasional lainnya Other operating income
Provisi dan komisi lainnya 221.352 201.432 Other fees and commissions
Keuntungan (kerugian) atas penjualan Gain (loss) on sale of marketable
surat-surat berharga - neto 24.956 1.603 securities - net
Gain on foreign
Keuntungan selisih kurs - neto (159.840) 40.476 exchange - net
Lain-lain 110.382 92.519 Others
Total pendapatan operasional
lainnya 196.850 336.030 Total other operating income
Provision allowance
Pembentukan cadangan for impairment
kerugian penurunan nilai losses on financial
atas aset keuangan – neto (364.283) (3.459.589) assets - net
Pembentukan (pemulihan) cadangan Provision (recovery) of allowance
kerugian atas komitmen dan for commitments and
kontinjensi – bersih (8.634) 5.385 contingencies -net
Beban penyisihan Provision for allowance
kerugian penurunan nilai atas for impairment losses
aset non-keuangan - neto (1.518) (793.671) non-financial assets - net
Kerugian dari perubahan Loss from in fair value
nilai wajar aset keuangan (86.201) (23.246) of financial assets
Keuntungan transaksi Gain from foreign
mata uang asing - neto 186.596 6.180 exchange transactions - net
Umum dan administrasi (1.143.022) (1.017.559) General and administrative
Salaries and employee
Gaji dan tunjangan karyawan (703.525) (708.339) benefits
Premi program Premium on government
penjaminan pemerintah (99.275) (70.560) guarantee program
Total operational
Total beban operasional Iainnya (1.945.822) (1.796.458) expenses
LOSS FROM
RUGI OPERASIONAL (1.013.724) (4.816.461) OPERATIONS
BEBAN NON-OPERASIONAL - NETO 1.039.407 (1.145.291) NON-OPERATING EXPENSE - NET
LABA (RUGI) SEBELUM BEBAN PROFIT (LOSS) BEFORE
PAJAK PENGHASILAN 25.683 (5.961.752) INCOME TAX EXPENSE
MANFAAT (BEBAN) INCOME TAX
PAJAK PENGHASILAN BENEFIT (EXPENSE)
Tangguhan (13.042) (1.417.050) Deferred
LABA (RUGI) TAHUN BERJALAN 12.641 (7.378.802) PROFIT (LOSS) FOR THE YEAR
- 250 -
Page 913
Lampiran 2 Attachment 2
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (dahulu PT BANK KB BUKOPIN TBK)
(ENTITAS INDUK SAJA) (PARENT ONLY)
Laporan Laba Rugi Dan Penghasilan Statements Of Profit Or Loss Comprehensive
Komprehensif (lanjutan) Income (continued)
Untuk Tahun yang Berakhir pada For the Years Ended
Tanggal-tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Angka-angka disajikan dalam jutaan Rupiah, (Figures are presented in million Rupiah
Kecuali dinyatakan lain) unless otherwise stated)
2025 2024
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN: INCOME:
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Pengukuran kembali kerugian Remeasurement loss on
atas program imbalan pasti (3.741) (13.255) defined benefit
Changes in asset revaluation
Perubahan surplus revaluasi aset 74 212.011 surplus
Pajak penghasilan terkait pos-pos Income tax related to items
yang tidak akan direklasifikasi that not be reclasified
ke laba rugi 823 2.916 to profit or loss
Items that may be
Pos-pos yang akan direklasifikasi: reclassified subsequently
ke laba rugi: to profit or loss:
Perubahan nilai wajar Changes in fair value
surat-surat berharga dalam of fair value through other
nilai wajar melalui penghasilan comprehensive income
komprehensif lain 18.856 (27.836) marketable securities
Pajak penghasilan terkait pos-pos Income tax related to items
yang akan direklasifikasi that will be reclasified
ke laba rugi (4.148) 6.124 to profit or loss
Total penghasilan Total other comprehensive
komprehensif lain - neto 11.864 179.960 income - net
Total laba (rugi) komprehensif Total comprehensive
tahun berjalan 24.505 (7.198.842) income (loss) for the year
LABA (RUGI) PER SAHAM EARNINGS (LOSS) PER SHARE
Dasar/dilusian (nilai penuh) 1 (39) Basic/diluted (full amount)
- 251 -
Page 914
Lampiran 3 Attachment 3
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (dahulu PT BANK KB BUKOPIN TBK)
(ENTITAS INDUK SAJA) Statements Of Changes In Equity
Laporan Perubahan Ekuitas For the Year Ended
Untuk Tahun yang Berakhir yang Berakhir pada Tanggal December 31, 2025
31 Desember 2025 (Figures are presented in million Rupiah unless otherwise stated)
(Angka-angka Disajikan dalam jutaan Rupiah, Kecuali dinyatakan lain)
Keuntungan
yang Belum
Direalisasi
atas Surat-Surat
Berharga Dalam
Kelompok Nilai
Wajar melalui
Penghasilan
Komprehensif Lain
- Setelah Pajak
Tangguhan/
Unrealized
Modal Gains on
Ditempatkan Fair Value
dan Disetor Tambahan Surplus Through Other
Penuh/ Modal Revaluasi Aset/ Comprehensive Akumulasi
Issued and Disetor/ Asset Income Marketable Rugi/
Fully Paid Additional Revaluation Securities - Net Accumulated
Capital Paid-in Capital Surplus of Deferred Tax Deficit Total
Saldo per 1 Januari 2024/
Balance as at January 1, 2024 19.000.000 8.225.767 1.557.366 7.563 (14.027.975) 14.762.721
Penghentian revaluasi aset/
Dececognation assets revaluation - - 212.011 - - 212.011
Kerugian yang belum direalisasi atas surat-surat
berharga dalam kelompok nilai wajar melalui
penghasilan komprehensif lain - setelah pajak
tangguhan/
Unrealized loss on fair value through other
comprehensive income marketable securities -
net of deferred tax - - - (21.712) - (21.712)
Pengukuran kembali atas program imbalan pasti -
setelah pajak tangguhan
Remeasurement on defined benefit plans -
net of deferred tax - - - - (10.339) (10.339)
Rugi tahun berjalan/Loss for the year - - - - (7.378.802) (7.378.802)
Saldo per 31 Desember 2024/
Balance as at December 31, 2024 19.000.000 8.225.767 1.769.377 (14.149) (21.417.116) 7.563.879
- 252 -
Page 915
Lampiran 3 Attachment 3
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (ENTITAS INDUK SAJA) (dahulu PT BANK KB BUKOPIN TBK)
Laporan Perubahan Ekuitas (lanjutan) Statements Of Changes In Equity (continued)
Untuk Tahun yang Berakhir yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Angka-angka Disajikan dalam jutaan Rupiah, Kecuali dinyatakan lain) (Figures are presented in million Rupiah unless otherwise stated)
Keuntungan
yang Belum
Direalisasi
atas Surat-Surat
Berharga Dalam
Kelompok Nilai
Wajar melalui
Penghasilan
Komprehensif Lain
- Setelah Pajak
Tangguhan/
Unrealized
Modal Gains on
Ditempatkan Fair Value
dan Disetor Tambahan Surplus Through Other
Penuh/ Modal Revaluasi Aset/ Comprehensive Akumulasi
Issued and Disetor/ Asset Income Marketable Rugi/
Fully Paid Additional Revaluation Securities - Net Accumulated
Capital Paid-in Capital Surplus of Deferred Tax Deficit Total
Saldo per 1 Januari 2025/
Balance as at January 1, 2025 19.000.000 8.225.767 1.769.377 (14.149) (21.417.116) 7.563.879
Penghentian revaluasi aset/
Dececognation assets revaluation - - 74 - - 74
Kerugian yang belum direalisasi atas surat-surat
berharga dalam kelompok nilai wajar melalui
penghasilan komprehensif lain - setelah pajak
tangguhan/
Unrealized loss on fair value through other
comprehensive income marketable securities -
net of deferred tax - - - 14.708 - 14.708
Pengukuran kembali atas program imbalan pasti -
setelah pajak tangguhan
Remeasurement on defined benefit plans –
net of deferred tax - - - - (2.918) (2.918)
Laba tahun berjalan/Profit for the year - - - - 12.641 12.641
Saldo per 31 Desember 2025/
Balance as at December 31, 2025 19.000.000 8.225.767 1.769.451 559 (21.407.393) 7.588.384
- 253 -
Page 916
Lampiran 4 Attachment 4
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (dahulu PT BANK KB BUKOPIN TBK)
(ENTITAS INDUK SAJA) Statements Of Cash Flow
Laporan Arus Kas For the Years Ended
Untuk Tahun yang Berakhir yang Berakhir pada December 31, 2025 and 2024
Tanggal-tanggal 31 Desember 2025 dan 2024 (Figures are presented in million Rupiah
(Angka-angka Disajikan dalam jutaan Rupiah, unless otherwise stated)
Kecuali dinyatakan lain)
2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan bunga 5.100.656 4.564.504 Receipts from interest
Pembayaran bunga (4.231.463) (3.524.685) Payments of interest expense
Pendapatan operasional Iainnya 270.489 312.784 Other operating income
Penerimaan kembali kredit Recoveries from
yang telah dihapusbukukan 501.910 111.243 written-off loans
Pembayaran gaji dan Payments of salaries and
tunjangan karyawan (712.841) (705.739) employee benefits
Beban operasional Iainnya (1.213.897) (1.936.699) Other operating expenses
Pendapatan (Beban) non operasional 1.035.681 (1.136.659) Non operating income (expenses)
Pengeluaran kas sebelum perubahan Cash out before changes before in
dalam aset dan liabilitas operasi 750.535 (2.315.251) operating assets and liabilities
Perubahan dalam aset dan Changes in operating assets
liabilitas operasi: and liabilities:
Penurunan (kenaikan) Decrease (increase)
aset operasi: in operating assets:
Surat-surat berharga - Marketable securities -
diperdagangkan 275.000 1.367.969 trading
Surat-surat berharga - kredit Marketable securities -
yang diberikan dan piutang 99.901 187.066 loans and receivables
Kredit yang diberikan (4.079.530) (1.450.492) Loans
Tagihan akseptasi (82.688) (47.885) Acceptances receivable
Aset lain-lain (674.188) (2.117.081) Other assets
Kenaikan (penurunan) Increase (decrease)
liabilitas operasi: in operating liabilities:
Liabilitas segera 275.329 (35.723) Liabilities immediately payable
Simpanan nasabah: Deposits from customers:
Giro 2.263.001 2.793.222 Demand deposits
Tabungan 1.016.759 (61.848) Savings deposits
Deposito berjangka 3.770.474 (1.620.163) Time deposits
Simpanan dari bank lain (448.762) (4.934.498) Deposits from other banks
Liabilitas akseptasi (83.882) (48.298) Acceptances payable
Utang pajak (486) (44.898) Taxes payable
Liabilitas lain-lain (380.417) (119.339) Other liabilities
Kas neto digunakan Net cash used in
untuk aktivitas operasi 2.701.046 (8.447.219) operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan dari penjualan Receipts from sale of marketable
surat-surat berharga - nilai wajar securities - fair value through
melalui penghasilan komprehensif lain 4.350.000 2.422.243 other comprehensive income
Penerimaan dari surat-surat Receipts from matured
berharga yang jatuh tempo 806.323 63.346.749 marketable securities
Pembelian surat-surat berharga - Purchase of marketable securities -
nilai wajar melalui penghasilan fair value through other
komprehensif lain dan pada comprehensive income and
biaya perolehan diamortisasi (2.491.797) (65.265.930) at amortized cost
Penerimaan dari surat-surat Receipts from matured marketable
berharga yang dibeli dengan janji securities purchased with agreement
dijual kembali yang jatuh tempo 20.406.240 27.260.447 to resell
Pembayaran atas surat-surat Payments of marketable
berharga yang dibeli dengan securities purchased
janji dijual kembali (20.642.713) (24.688.295) with agreement to resell
- 254 -
Page 917
Lampiran 4 Attachment 4
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (dahulu PT BANK KB BUKOPIN TBK)
(ENTITAS INDUK SAJA) Statements Of Cash Flow
Laporan Arus Kas (lanjutan) For the Years Ended
Untuk Tahun yang Berakhir yang Berakhir pada December 31, 2025 and 2024
Tanggal-tanggal 31 Desember 2025 dan 2024 (Figures are presented in million Rupiah
(Angka-angka Disajikan dalam jutaan Rupiah, unless otherwise stated)
Kecuali dinyatakan lain)
2025 2024
Pembelian aset tetap (474.113) (49.305) Purchase of fixed assets
Proceeds from sale of fixed
Hasil penjualan aset tetap 27.347 23.817 assets
Pembelian piranti lunak (622.002) - Purchase of software
Penurunan penyertaan saham (500.066) (1.028.809) Decrease in investment in shares
Penerimaan uang muka Advance receipt from discountinued
dari operasi yang dihentikan 68.000 - operation
Kas neto diperoleh dari Net cash provided by
aktivitas investasi 927.219 2.020.917 investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari surat-surat Receipts from marketable
berharga yang dijual dengan securities sold with
janji dibeli kembali 95.255.851 64.282.780 agreement to repurchase
Pembayaran atas jatuh tempo Payments of matured
surat-surat berharga yang dijual marketable securities sold with
dengan janji dibeli kembali (96.975.709) (61.385.463) agreement to repurchase
Penerimaan dari pinjaman Proceeds from
yang diterima 6.844.688 6.311.135 borrowings
Pembayaran pinjaman yang diterima (7.863.076) (4.205.755) Payment of borrowings
Penerimaan atas global Receipts from senior global
obligasi senior 2.456.745 4.794.662 bonds issuance
Pembayaran atas penerbitan Payment of subordinated
surat berharga yang diterbitkan 248.000 (2.405.000) bonds issuance
Kas neto diperoleh dari Net cash provided by
aktivitas pendanaan (33.501) 7.392.359 financing activities
PENINGKATAN (PENURUNAN) NET INCREASE (DECREASE)
NETO KAS DAN IN CASH AND
SETARA KAS 3.594.764 966.057 CASH EQUIVALENTS
Pengaruh perubahan kurs Effect of foreign currency
mata uang asing (14.649) (326.679) exchange rate changes
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 4.655.602 4.016.224 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 8.235.717 4.655.602 AT END OF YEAR
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 294.652 330.502 Cash
Current accounts with
Giro pada Bank Indonesia 3.778.376 2.301.999 Bank Indonesia
Giro pada bank lain 1.945.064 428.273 Current accounts with other banks
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain yang and other banks with original
jatuh tempo dalam 3 bulan atau kurang maturities of 3 months or less
sejak tanggal perolehan 2.217.625 1.594.828 from acquisition date
Total 8.235.717 4.655.602 Total
- 255 -
Page 918
Lampiran 5 Attachment 5
PT BANK KB INDONESIA TBK PT BANK KB INDONESIA TBK
(dahulu PT BANK KB BUKOPIN TBK) (dahulu PT BANK KB BUKOPIN TBK)
(ENTITAS INDUK SAJA) Other Disclosure
Pengungkapan Lainnya For the Year Ended
Untuk Tahun yang Berakhir pada Tanggal December 31, 2025
31 Desember 2025 (Figures are presented in million Rupiah
(Angka-angka disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. Laporan Keuangan Tersendiri 1. Separate Financial Statements
Laporan posisi keuangan, laporan laba rugi dan Statements of financial position, statements of
penghasilan komprehensif lain, laporan perubahan profit or loss and other comprehensive income,
ekuitas dan laporan arus kas Entitas Induk adalah changes in equity and cash flows of the Parent are
laporan keuangan tersendiri yang merupakan separate financial statements which represents
informasi tambahan atas laporan keuangan additional information to the consolidated financial
konsolidasian. statements.
2. Daftar Investasi Pada Entitas Anak 2. Schedule Of Investment In Subsidiaries
31 Desember/December 31, 2025
Saldo Biaya
Awal perolehan Biaya
Persentase 1 Jan. 2025/ Operasi yang Perolehan
Kepemilikan/ Acquisition Dihentikan/ 31 Des. 2025
Nama Entitas/ Percentage Cost Penambahan/ Pengurangan/ Discontinued Carrying Value
Entity Name of Ownership Jan. 1, 2025 Additions Deductions Operations Dec. 31, 2025
PT KB Bukopin Finance - 500.067 - (100.067) (400.000) -
PT Bank KB Bukopin Syariah 95,92% 784.304 - - - 784.304
Total 1.284.371 - (100.067) (400.000) 784.304
Akumulasi amortisasi dan penurunan nilai
goodwill/ Accumulated amortization and
impairment losses of goodwil (106.229)
678.075
31 Desember/December 31, 2024
Biaya
perolehan Biaya
Persentase 1 Jan. 2024/ Perolehan
Kepemilikan/ Acquisition 31 Des. 2024/
Nama Entitas/ Percentage of Cost Penambahan/ Pengurangan/ Carrying Value
Entity Name Ownership Jan. 1, 2024 Additions Deductions Dec. 31, 2024
PT KB Bukopin Finance 99,24% 791.165 - (291.098) 500.067
PT Bank KB Bukopin Syariah 95,92% 1.522.000 - (737.696) 784.304
Total 2.313.165 - (1.028.794) 1.284.371
Akumulasi amortisasi dan penurunan nilai
goodwill/ Accumulated amortization and
impairment losses of goodwill (106.229)
1.178.142
- 256 -
Page 919
Page 920
20 Laporan Tahunan 25 Annual Report Transformation towards a Stronger Sustainable and Inclusive Growth PT Bank KB Indonesia Tbk Kantor Pusat Gedung KB Bank Jl. M.T. Haryono Kav. 50-51 Jakarta Selatan 12770 +6221-7988266, 7989837
Names mentioned 201 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank Siap Berikan Pengalaman Layanan Perbankan Terbaik Successful
p.8
unresolved
org
Bank Ready
p.8
unresolved
org
Bank Bantu Operasi Jantung Anak-anak Indonesia
p.8
unresolved
org
Bank Supports Heart Surgery
p.8
unresolved
org
Bank Perkuat Transisi Energi Hijau Indonesia
p.9
unresolved
org
Bank Strengthens Indonesia’s Green Energy Transition
p.9
unresolved
org
PT Etiga Mobility Indonesia
p.9 ×2
unresolved
org
PT DAT Mobility Systems
p.9 ×2
unresolved
org
Bank Raih Penghargaan
p.9 ×2
unresolved
org
Bank Wins
p.9 ×3
unresolved
org
Bank Raih Penghargaan The Most Transaction Growth
p.10
unresolved
org
PT Artajasa Pembayaran Elektronis
p.10 ×2
unresolved
org
Bank Gelar GenKBiz
p.10
unresolved
org
Bank Hosts GenKBiz
p.10
unresolved
org
Bank Salurkan Beasiswa Pendidikan Sepak Bola Supporting
p.11
unresolved
org
Bank Provides Football Education Scholarships Memperingati Hari Sumpah
p.11
unresolved
org
Bank Gelar Economic Outlook
p.12
unresolved
org
Bank Holds Economic Outlook
p.12
unresolved
org
Bank Raih Penghargaan ESG Appreciation
p.12
unresolved
org
Bank Wins ESG Appreciation
p.12
unresolved
org
Bank Syariah Salurkan Bantuan Kemanusiaan
p.13
unresolved
org
Bank Syariah Provide Humanitarian Aid
p.13
unresolved
org
Bank Syariah
p.13 ×3
unresolved
org
PT Intiland Sejahtera Kerja Sama Pembiayaan Strategis
p.13
unresolved
org
PT Intiland Sejahtera Collaborate
p.13
unresolved
org
PT Intiland Sejahtera
p.13 ×2
unresolved
org
PT Intiland Sejahtera. Fasilitas
p.13
unresolved
org
PT Intiland Sejahtera. These
p.13
unresolved
org
Bank Dukung Penguatan Layanan Kesehatan
p.13
unresolved
org
PT KAI Medika Indonesia KB Bank Supports
p.13
unresolved
org
PT KAI Medika Indonesia KB Bank
p.13
unresolved
org
PT KAI Medika Indonesia
p.13 ×2
unresolved
org
PT Artajasa Pembayaran Organizer Elektronis
p.14
unresolved
org
Bank Bank Milestones
p.18
unresolved
org
Bank Bukopin.
p.18 ×31
unresolved
org
Bukopin Tbk.
p.18 ×2
unresolved
org
PT Bank Syariah Bukopin
p.18 ×13
unresolved
org
PT Bosowa Corporindo
p.18 ×2
unresolved
org
PT Bank Persyarikatan Indonesia
p.19 ×5
unresolved
org
PT Bukopin Finance
p.19 ×4
unresolved
org
PT Indo Trans Buana Multifinance
p.19 ×2
unresolved
org
Bank KB Kookmin
p.20
unresolved
org
Bank Meaning
p.22 ×2
unresolved
org
Bank Cultural Values
p.22 ×2
unresolved
org
Bank Milestones
p.22
unresolved
org
Strategi KB Bank 2025
p.22
unresolved
—
Operational Overview Per Business
p.22
unresolved
person
Soundness Level
· Komisaris
p.23
unresolved
person
Kebijakan Nominasi
· Komisaris
p.23
unresolved
person
Organ Pendukung
· Komisaris
p.23
unresolved
org
Bank Indonesia
p.26 ×18
unresolved
org
Bank Indonesia Giro
p.26
unresolved
org
Bank Garansi
p.33
unresolved
org
Bank KB
p.36 ×3
unresolved
org
Bank Tranche I
p.36
unresolved
org
Bank Tranche I Year
p.36 ×2
unresolved
org
Bank Tahap II
p.36 ×3
unresolved
org
Bank Tranche II
p.36 ×3
unresolved
org
KB Kookmin Bank Co. Ltd.
p.36
unresolved
org
Indonesia (Persero) Tbk
p.37 ×7
unresolved
org
KB Kookmin Bank Co., Ltd.
p.37
unresolved
org
Bank Indonesia’s
p.42
unresolved
person
Committees
· Komisaris
p.47
unresolved
—
Shareholders Seng Hyup Shin
· Wakil Komisaris Utama
p.48 ×8
unresolved
org
Bank Indonesia’s Indonesia
p.52
unresolved
org
Bank Care
p.59 ×2
unresolved
org
Bank Empower MSME
p.60
unresolved
org
Bank Goes
p.60 ×3
unresolved
person
Darma
· President Director
p.61 ×2
unresolved
person
Annual GMS
· President Director
p.61 ×5
unresolved
person
Extraordinary GMS
· Director
p.61 ×3
unresolved
org
Financial Services Authority
p.62 ×6
unresolved
org
Bank KB Bank Identity
p.70
unresolved
org
Type/Company Legal Entity
· Company Name
p.70
unresolved
org
Bank Umum Koperasi Indonesia
p.70 ×2
unresolved
org
Direktorat Jenderal Koperasi
p.70 ×2
unresolved
org
Koperasi
p.70 ×5
unresolved
org
Indonesia Stock Exchange
p.71
unresolved
org
PT KB Bukopin Finance
p.71 ×12
unresolved
org
PT Bank KB Bukopin Syariah
p.71 ×7
unresolved
org
PT KB Bukopin Finance. On
p.71
unresolved
org
Bank Brief History
p.72
unresolved
org
Bank Umum Koperasi
p.72
unresolved
org
Menteri Keuangan.
p.72
unresolved
org
Minister of Finance. Since
p.72
unresolved
org
PT Bank Persyarikatan
p.72
unresolved
org
Chronology of Changes
p.72
unresolved
org
Koperasi Indonesia
p.72
unresolved
person
Notary Muhani Salim
p.72 ×2
unresolved
org
Menteri Hukum RI
p.73
unresolved
org
PT Bank KB Bukopin Ratified
p.73
unresolved
org
Minister of Law of RI
p.73
unresolved
org
Limited Liability Company No. AHU- Bukopin Tbk
p.73
unresolved
org
Bank Indonesia Certificates
p.76
unresolved
org
Bank Valas
p.78 ×3
unresolved
org
Bank Savings Account
p.78
unresolved
org
Bank Cooperative Savings Account
p.78
unresolved
org
Bank Planned Savings Account
p.78
unresolved
org
Bank Business Savings Account
p.78
unresolved
org
Bank Premium
p.78
unresolved
org
Bank Premium Savings Account
p.78
unresolved
org
Bank Foreign Currency Savings Account
p.78
unresolved
org
Bank Pensiunan
p.78
unresolved
org
Bank Pensioner Savings Account
p.78
unresolved
org
Bank Rupiah Time Deposit
p.78
unresolved
org
Bank Foreign Currency Time Deposit
p.78
unresolved
org
Bank Perkreditan Rakyat
p.78
unresolved
org
KPEI
p.78 ×2
unresolved
org
Bank Priority
p.79
unresolved
org
Deposit Insurance Corporation
p.81
unresolved
person
Forum Komunikasi
· Direktur
p.81
unresolved
org
Channeling & Partners
p.82
unresolved
org
Riko Nanda Yudhistira NST Edy Siswanto Channeling & Partners
p.82
unresolved
person
Marmen
· Komisaris Utama
p.84
unresolved
org
Sertifikasi Manajemen Risiko
p.84
unresolved
org
PT Asuransi Jasa Indonesia (Persero)
p.84 ×2
unresolved
org
PT Proteksi Antar Nusa
p.84 ×4
unresolved
org
PT Risk Frontier
p.84 ×2
unresolved
org
Bank Nihil
p.84 ×5
unresolved
person
Lee
· Komisaris Independen
p.86
unresolved
org
Foreign Lawyer MR&Partners
p.86
unresolved
org
Indonesia MR&Partners
p.86
unresolved
org
APEX LLC
p.86 ×2
unresolved
org
PT Sol Mitra Fintec
p.87 ×2
unresolved
org
PT Prismalink International
p.87 ×2
unresolved
person
Independensi
· Komisaris
p.88
unresolved
person
Deputy
· President Commissioner
p.88 ×6
unresolved
org
Bank Domisili
p.89
unresolved
person
Mondong
· Direktur
p.90
unresolved
person
Sawali
· Direktur
p.92
unresolved
org
PT Bank ANZ Indonesia
p.92 ×2
unresolved
org
KB Securities Co., Ltd.
p.93 ×2
unresolved
org
KB Financial Group Inc.
p.93
unresolved
org
PT Bank CIMB Domisili
p.95
unresolved
org
Niaga Tbk
p.95
unresolved
org
Bank Indonesia’s Board
p.102
unresolved
org
Shareholders KB Financial Group Inc.
p.103
unresolved
org
Star Holding Inc.
p.103
unresolved
org
Foreign Corporation
p.106
unresolved
person
Jerry
· Komisaris
p.107
unresolved
person
Notary Tan A. Sioe
p.117 ×2
unresolved
person
Akta Notaris Linsia
p.117
unresolved
person
Linsia
p.117 ×2
unresolved
org
Kementerian
p.117
unresolved
person
Notary Linsia
p.117
unresolved
org
PT Bank Swansarindo Internasional
p.117
unresolved
org
Bank Profile About Us
p.125
unresolved
org
Bank Koresponden
p.125
unresolved
org
Bank ATM Network Karir
p.125
unresolved
org
Bank Career
p.125
unresolved
person
Notary Lindasari Bachroem
p.216 ×2
unresolved
org
PT KB Data Systems Indonesia
p.224
unresolved
org
PT KB Bukopin Finance Kookmin Bank Cambodia Plc.
p.224
unresolved
org
Bank China KB Microfinance Myanmar KB Bank Myanmar
p.224
unresolved
org
PT Kopelindo Infrastruktur Indonesia Same
p.224
unresolved
org
PT Sunindo KB Finance
p.224
unresolved
org
Dana Pensiun Bank KB Bukopin
p.225
unresolved
org
Bank KB Bukopin Pension Fund Tabungan
p.225
unresolved
person
Qualitative Impacts
· Komisaris
p.227
unresolved
org
Bank Indonesia-Fast Payment
p.228
unresolved
—
BOC
· Komisaris
p.287
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