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Page 1
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1
Page 2
Page 3
Disclaimer
Disclaimer
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Selamat datang di Laporan Tahunan PT Bank Pembangunan Welcome to the Annual Report of PT Bank Pembangunan
Daerah Sulawesi Utara Gorontalo (BSG) Tahun Buku 2025. Daerah Sulawesi Utara Gorontalo (BSG) for Fiscal Year 2025. This
Laporan Tahunan ini disusun dan disajikan sesuai dengan Annual Report has been prepared and presented in accordance
ketentuan Peraturan Otoritas Jasa Keuangan (OJK), khususnya with the regulations of the Financial Services Authority (OJK),
POJK Nomor 29/POJK.04/2016 tentang Laporan Tahunan in particular POJK No. 29/POJK.04/2016 concerning Annual
Emiten atau Perusahaan Publik, serta Surat Edaran OJK Nomor Reports of Issuers or Public Companies, as well as OJK Circular
9/SEOJK.03/2020 tentang Transparansi dan Publikasi Laporan Letter No. 9/SEOJK.03/2020 regarding Transparency and
Bank Umum Konvensional dan Surat Edaran OJK Nomor 16/ Publication of Reports of Conventional Commercial Banks and
3
SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan OJK Circular Letter No. 16/SEOJK.04/2021 concerning the Form
Emiten atau Perusahaan Publik. and Content of Annual Reports of Issuers or Public Companies.
Laporan Tahunan ini memuat informasi, pernyataan, dan analisis This Annual Report contains information, statements, and
yang mencerminkan kondisi keuangan, hasil usaha, serta analyses reflecting the Company’s financial condition,
prospek usaha Perseroan. Beberapa pernyataan dalam laporan operating results, and business prospects. Certain statements
ini merupakan pernyataan yang bersifat proyeksi ke depan in this report constitute forward-looking statements based on
(forward-looking statements) yang didasarkan pada asumsi dan reasonable assumptions and estimates of management at the
estimasi manajemen yang wajar pada saat laporan ini disusun. time this report was prepared.
Kondisi aktual di masa yang akan datang dapat berbeda secara Actual results may differ materially from those projected due
material dari yang diproyeksikan, seiring dengan adanya to changes in economic conditions, industry developments,
perubahan kondisi ekonomi, industri, regulasi, serta faktor risiko regulations, and other risk factors beyond the Company’s
lainnya yang berada di luar kendali Perseroan. Oleh karena itu, control. Accordingly, the Company does not guarantee the
Perseroan tidak memberikan jaminan atas tercapainya proyeksi achievement of any projections or targets presented in this
atau target yang disampaikan dalam laporan ini. report.
Seluruh informasi keuangan dalam Laporan Tahunan ini All financial information in this Annual Report is presented
disajikan dalam mata uang Rupiah, kecuali dinyatakan lain. in Rupiah, unless otherwise stated. References to “BSG” or
Penyebutan “BSG” atau “Perseroan” dalam laporan ini merujuk the “Company” in this report refer to PT Bank Pembangunan
pada PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo. Daerah Sulawesi Utara Gorontalo.
Laporan Tahunan ini diterbitkan dalam Bahasa Indonesia dan This Annual Report is published in Indonesian and English. In
Bahasa Inggris. Apabila terdapat perbedaan interpretasi antara the event of any inconsistency between the two versions, the
kedua versi tersebut, maka yang berlaku adalah versi Bahasa Indonesian version shall prevail.
Indonesia.
Laporan Tahunan ini dapat diakses melalui situs resmi BSG. This Annual Report is available on the official website of BSG.
Page 4
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Penjelasan Tema
Theme Explanation
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
4
Tema “Elevating Trust – Meningkatkan Kepercayaan” The theme “Elevating Trust” represents a strategic
merupakan kelanjutan strategis dari tema tahun 2024 continuation of the 2024 theme, “Resilient and Sustainable
“Tangguh, Tumbuh Berkelanjutan”, yang merefleksikan Growth.” It reflects BSG’s transformation from a phase of building
transformasi BSG dari fase membangun resiliensi resilience and growth toward strengthening the quality of trust.
dan pertumbuhan menuju fase memperkuat kualitas The resilience that has been established serves as a foundation
kepercayaan. Ketangguhan yang telah dibangun menjadi for delivering stronger performance, more robust governance,
fondasi untuk menghadirkan kinerja yang lebih solid, tata and more reliable and innovative services. As a result, the Bank
kelola yang semakin kuat, serta layanan yang lebih andal not only continues to grow sustainably but also earns greater
dan inovatif. Dengan demikian, Bank tidak hanya bertumbuh trust from all stakeholders, while reinforcing its position as an
secara berkelanjutan, tetapi juga semakin dipercaya oleh adaptive, competitive financial institution focused on creating
seluruh pemangku kepentingan, sekaligus memperkuat long-term value.
posisinya sebagai institusi keuangan yang adaptif, kompetitif,
dan berorientasi pada penciptaan nilai jangka panjang.
2025 Laporan Tahunan
Annual Report
Page 5
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Kesinambungan Tema
Theme Continuity
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2024
Tangguh, Tumbuh
Berkelanjutan
Resilient, Sustainable Growth
5
BSG menunjukan komitmen untuk menjadi katalis BSG shows its commitment to becoming a catalyst for
pembangun di wilayah Sulawesi Utara dan Gorontalo. development in the North Sulawesi and Gorontalo regions. In
Di tengah kondisi ekonomi dan industri perbankan yang the midst of very challenging economic and banking industry
sangat menantang, Bank masih dapat menjalankan fungsi conditions, the Bank is still able to carry out its intermediary
intermedianya dengan baik, khususnya untuk menggerakan function well, especially to drive the wheels of the community’s
roda perekonomian masyarakat. BSG juga membukukan economy. BSG also posted positive performance. This shows
kinerja positif. Hal ini menunjukan ketangguhan Bank dalam the Bank’s resilience in facing various situations and conditions.
menghadapi berbagai situasi dan kondisi.
Di tahun 2024, Bank tetap fokus untuk mengembangkan In 2024, the Bank remains focused on developing the best
produk dan layanan yang terbaik bagi masyarakat. Tidak products and services for the community. Not only limited
terbatas hanya bagi nasabah, BSG juga membantu to customers, BSG also helps local governments and social
pemerintah daerah dan lembaga sosial masyarakat agar institutions to provide the best service to the wider community.
dapat memberikan pelayan terbaik kepada masyarakat luas. This is possible because BSG already has a good information
Hal itu dimungkinkan karena BSG telah memiliki sistem technology system.
teknologi informasi yang baik.
Implementasi program digitalisasi BSG terus menunjukkan The ongoing implementation of BSG digitalization initiatives
kemajuan yang signifikan, sekaligus meningkatkan has demonstrated significant progress, while further enhancing
kemudahan akses nasabah terhadap layanan perbankan customers’ access to effective and efficient banking services.
yang efektif dan efisien. Hal ini memperkuat optimisme This strengthens BSG confidence in driving sustainable growth
BSG dalam mendorong pertumbuhan yang berkelanjutan in the future.
ke depan.
Page 6
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
2023
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Bertumbuh dan Tangguh
Grow and Resilient
6
Di tengah kondisi perekonomian nasional yang tumbuh In the midst of slowing national economic conditions, BSG
melambat, BSG berhasil menunjukkan kinerja yang positif. succeeded in showing positive performance. This performance
Kinerja tersebut tidak terlepas dari komitmen Bank untuk is inseparable from the Bank’s commitment to continue carrying
terus menjalankan transformasi berkelanjutan di semua out sustainable transformation in all aspects to be able to realize
aspek untuk dapat mewujudkan pertumbuhan usaha yang strong and sustainable business growth and provide strong
tangguh dan berkelanjutan serta memberikan dukungan support for economic growth, especially in the North Sulawesi
yang kuat terhadap pertumbuhan ekonomi, khususnya and Gorontalo regions.
di wilayah Sulawesi Utara dan Gorontalo.
BSG fokus pada upaya penciptaan nilai tambah pada BSG focuses on efforts to create added value for customers
nasabah dengan mempertimbangkan dampak dan kontribusi by considering the impact and contribution to regional
terhadap pembangunan regional. Karena itu, di tahun 2023, development. Therefore, in 2023, the Bank will continue to
Bank terus meningkatkan dan menyempurnakan layanan improve and perfect digital services that really help customers
digital yang sangat membantu nasabah dalam melakukan in carrying out banking transactions. Apart from that, the Bank
transaksi perbankan. Selain itu, Bank juga fokus dalam also focuses on lending in sectors that have been proven to
penyaluran kredit di sektor-sektor yang telah terbukti have a positive impact, both for the Bank and regional economic
memberikan dampak positif, baik untuk Bank maupun development.
terhadap pembangunan ekonomi regional.
Sejalan dengan itu, BSG juga fokus pada eskalasi bisnis In line with this, BSG also focuses on business escalation by
dengan optimalisasi sinergi dengan pemerintah daerah optimizing synergies with local governments and institutions
dan institusi di wilayah Sulawesi Utara dan Gorontalo yang in the North Sulawesi and Gorontalo regions which, apart from
selain ditujukan sebagai layanan nilai tambah, juga dapat being intended as a value-added service, can also expand the
memperluas customer based Bank agar dapat terus tumbuh Bank’s customer based so that it can continue to grow robustly
dengan tangguh di masa mendatang. in the future.
2025 Laporan Tahunan
Annual Report
Page 7
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
2022
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Bertumbuh, Melewati
Tantangan
Grow to Overcome Challenges
7
Upaya Pemerintah Indonesia untuk memulihkan situasi The efforts of the Government of Indonesia to restore the
ekonomi mulai memperlihatkan hasil di tahun 2022. Pada economic situation will begin to show results in 2022. In 2022
tahun 2022 pertumbuhan ekonomi Indonesia mencapai Indonesia’s economic growth will reach 5.31%, which when
5,31% yang jika dibandingkan dengan tahun 2021 terjadi compared to 2021 there will be an increase of 3.70%. The
peningkatan sebesar 3,70% Pencapaian tersebut menjadi achievement became encouragement for BSG to grow stronger
dorongan bagi BSG untuk bertumbuh lebih kuat lagi untuk again for to contribute to stakeholders and society.
berkontribusi bagi pemangku kepentingan dan masyarakat.
Di tahun 2022, BSG bergerak untuk memperkuat In 2022, BSG is moving to strengthen the growth of the Bank in
pertumbuhan Bank pada khususnya dan daerah pada particular and the region in general. For this reason, the Bank
umumnya. Untuk itu, Bank terus memperluas jangkauan continues to expand its range of services and products in order
layanan dan produk agar dapat memfasilitasi kebutuhan to facilitate customer needs.
nasabah.
Guna menghadapi tantangan yang akan datang, BSG pun In order to face future challenges, BSG also collaborates and
berkolaborasi dan berinovasi untuk memacu ekosistem innovates to spur the digital banking ecosystem, by synergizing
perbankan digital, dengan bersinergi agar Bank dapat so that the Bank can realize inclusive finance that supports
mewujudkan keuangan inklusif yang mendukung program digitalization programs in North Sulawesi and Gorontalo.
digitalisasi di Sulawesi Utara dan Gorontalo.
Page 8
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Daftar Isi
Table of Content
Disclaimer Profil
3
Disclaimer
03 Perusahaan
50
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Company
Penjelasan Tema
Theme Explanation 4 Profile
Informasi Umum Perusahaan
Kesinambungan Tema 52
Theme Continuity 5 Company General Informations
Bidang Usaha
Kinerja Unggul 2025 54
Excellent Performance in 2025 12 Line of Business
Riwayat Singkat BSG
Kinerja Aspek Ekonomi 56
Economic Performance 18 A Brief History of BSG
Jejak Langkah
Kinerja Aspek Lingkungan 60
Environmental Performance 20 Milestones
Peristiwa Penting 2025
Kinerja Aspek Sosial 62
Social Performance 21 Event Highlights 2025
8 Ikhtisar
Visi, Misi dan Nilai Budaya
77
Vision, Mission and Corporate Culture
01 Keuangan
Financial 22 Produk dan Layanan Per 31
Report Desember 2025
Products and Services as of 80
Ikhtisar Data Keuangan December 31, 2025
2021-2025
Summary of Financial Data 24 Struktur Organisasi
2021-2025 Per 31 Desember 2025
Organizational Structure as of 82
Ikhtisar Permodalan & Obligasi
Capital & Bond Highlights 30 December 31, 2025
Profil Dewan Komisaris
Laporan Profiles of the Board of 84
02 Manajemen
Management 32 Commissioners
Report Profil Direksi
Profiles of the Board of Directors 90
Laporan Direksi
Report of the Board of Directors 34 Perubahan Komposisi Dewan
Komisaris dan Direksi Setelah Tahun
Laporan Tugas Pengawasan Dewan Buku Berakhir
Komisaris
42 Changes in the Composition of the 96
Supervisory Report of The Board of Board of Commissioners and Board of
Commissioners Directors After the End of the Fiscal
Year
2025 Laporan Tahunan
Annual Report
Page 9
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Profil Pejabat Senior Lembaga Profesi Penunjang Pasar
Profiles of Senior Management 97 Modal
120
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Capital Market Supporting
Jumlah Karyawan dan Professional Institutions
Pengembangan Kompetensi
Number of Employees and 106 Penghargaan dan Sertifikasi
Competency Development Programs Awards and Certifications 122
Perubahan Komposisi Dewan Jaringan Kantor
Komisaris dan Direksi Office Network 124
Changes in the Composition of the 110
Informasi pada Situs Perusahaan
Board of Commissioners and the
Information on the Company Website 129
Board of Directors
Pernyataan Independensi Komisaris Informasi Menu pada Situs
Perusahaan
Independen
110 Menu Information on the Company 130
Independence Statement of
Independent Commissioners Website
Struktur Pemegang Saham Analisa dan
Structure of the Shareholders 111 Pembahasan 9
Aksi Korporasi, Informasi Material, 04 Manajemen
Management 132
serta Informasi Transaksi Afiliasi dan Discussion and
Transaksi Benturan Kepentingan Analysis
Corporate Actions, Material 115
Tinjauan Bisnis
Information, and Information on
Business Overview 134
Affiliated Transactions and Conflict of
Interest Transactions
Tinjauan Pendukung Bisnis
Business Support Review 150
Keanggotaan dalam Asosiasi
Membership in Associations 115
Sumber Daya Manusia
Human Capital 486
Kronologis Pencatatan Saham dan
Efek Lainnya
Record of Share and Other Securities 116 Teknologi Informasi
494
Information Technology
Listing
Tinjauan Ekonomi, Sektor
Struktur Grup Perusahaan dan
Perbankan, dan Keuangan Global,
Kepemilikan Entitas Anak
Group Structure and Subsidiary 118 Nasional dan Regional
497
Economic Review, Global, National,
Ownership
and Regional Banking and Financial
Informasi Entitas Anak Sectors
Information on Subsidiaries 119
Page 10
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Tata Kelola Komite-Komite Dewan Komisaris
Perusahaan Committees of the Board of 620
05 Good
Corporate
528 Commissioners
Komite Audit
Governance
Audit Committee 620
Komitmen Penerapan Prinsip Tata
Kelola Perusahaan yang Baik Komite Nominasi dan
Commitment to the Implementation 530 Remunerasi
633
of Good Corporate Governance Nomination and Remuneration
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Principles Committee
Komite Pemantau Risiko
Rapat Umum Pemegang Saham
541 Risk Monitoring Committee 642
General Meeting of Shareholders
Informasi Pemegang Saham Utama/ Komite-Komite Eksekutif Direksi
Pengendali Executive Committees of the Board of 657
Information on Major/Controlling 560 Directors
Shareholders
Komite Kredit
Credit Committee 657
Dewan Komisaris
Board of Commissioners 562
Komite Kebijakan Perkreditan
Credit Policy Committee 661
Komisaris Independen
Independent Commissioners 579
Komite Manajemen Risiko
Risk Management Committee 664
Direksi
Board of Directors 582
10 Assets and Liability Committee
669
Rapat Dewan Komisaris, Direksi, dan (ALCO)
Rapat Gabungan
Komite Manajemen
Meetings of the Board of 595 Kepegawaian
Commissioners, Meetings of the
Human Capital Management 674
Board of Directors, and Joint Meetings
Committee
Hubungan Afiliasi Dewan Komisaris,
Sekretaris Perusahaan
Direksi dan Pemegang Saham
Corporate Secretary 681
Pengendali
Affiliation of the Board of 604
Fungsi Hubungan Investor
Commissioners, Board of Directors, Investor Relations Function 687
and Controlling Shareholders
Satuan Kerja Audit Internal (SKAI)
Keberagaman Komposisi Dewan Internal Audit Unit (IAU) 689
Komisaris dan Direksi
Diversity in the Composition of the 606 Akuntan Publik (Audit Eksternal)
701
Board of Commissioners and Board of Public Accountant (External Audit)
Directors
Fungsi Kepatuhan
Penilaian Kinerja Dewan Komisaris Compliance Function 706
dan Direksi
Performance Assessment of the 608 Sistem Manajemen Risiko
712
Board of Commissioners and Board of Risk Management System
Directors
Sistem Pengendalian Internal
Kebijakan Remunerasi (Internal Control) 722
Remuneration Policy 611 Internal Control System
2025 Laporan Tahunan
Annual Report
Page 11
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Strategi Antifraud Pembelian Kembali Saham (Shares
Antifraud Strategy 730 Buy Back) dan Kebijakan Insider
Trading 760
Whistleblowing System
Whistleblowing System 734 Share Buyback and Insider Trading
Policy
Kebijakan Anti Korupsi dan Pinjaman Dana kepada Pihak Terkait
Pengendalian Gratifikasi
739 (Related Party) dan Penyediaan
Anti-Corruption Policy and Dana Besar (Large Exposure) 761
Gratification Control Loans to Related Parties and Large
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Exposures
Transaksi Afiliasi dan Transaksi
Benturan Kepentingan
Affiliated Transactions and Conflict of 741 Rencana Strategis
765
Strategic Plan
Interest Transactions
Transparansi Kondisi Keuangan
Permasalahan Hukum
Legal Issues 742 dan Non- Keuangan yang Belum
Diungkap dalam Laporan Lainnya
Transparency of Financial and Non- 767
Perkara Pidana
Criminal Cases 743 Financial Conditions Not Disclosed in
Other Reports
Perkara Perselisihan Hubungan
Pemberian Dana untuk Kegiatan
Industrial 744 Sosial 769
Industrial Relations Disputes
Provision of Funds for Social Activities
Perkara Penting & Sanksi
Pemberian Dana untuk Kegiatan
Administratif
Material Cases & Administrative 744 Politik
769 11
Provision of Funds for Political
Sanctions
Activities
Akses Informasi dan Data
Penerapan Tata Kelola Terintegrasi
Perusahaan
Access to Corporate Information and 746 Implementation of Integrated 770
Governance
Data
Informasi Terkait Pemenuhan
Kode Etik
Code of Ethics 751 Penerapan Tata Kelola Perusahaan
772
Information on the Implementation of
Budaya Perusahaan Good Corporate Governance
Corporate Culture 755
Tanggung
Pengenalan Budaya bagi Dewan Jawab
Sosial dan
06 774
Komisaris atau Direksi yang Baru
Induction Program for Newly 759 Lingkungan
Appointed Members of the Board of Social and
Commissioners or Board of Directors Environmental
Responsibility
Program Kepemilikan Saham oleh
Manajemen dan/atau Pegawai Referensi
melalui Opsi MSOP/ESOP
Management and/or Employee Share
760 07 Silang OJK
OJK Cross 778
Ownership Program (MSOP/ESOP) Reference
Laporan
08 Keuangan
Financial 808
Statements
Page 12
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Kinerja Unggul 2025
Excellent Performance In 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kategori/Peringkat | Category/Ranking Kategori/Peringkat | Category/Ranking
The Best Regional Bank in Service Excellence ATM Bersama Awards in Service Excellence
Nama Event | Event Name Nama Event | Event Name
22nd Indonesian Best Bank Service Excellence 2025 ATM Bersama Awards 2025
Nama Event | Organizer Nama Event | Organizer
Majalah Infobank bekerja sama dengan Marketing Artajasa
Research Indonesia (MRI)
Infobank Magazine in collaboration with Marketing
Research Indonesia (MRI)
12
Kategori/Peringkat | Category/Ranking Kategori/Peringkat | Category/Ranking
Anugerah Mitra Usaha Ekonomi 2025 Paritrana Award 2025 untuk kategori Perusahaan Besar
Nama Event | Event Name Nama Event | Event Name
Anugerah Mitra Usaha Mikro 2025 Paritrana Award 2025
Nama Event | Organizer Nama Event | Organizer
Kementerian UMKM-RI Pemerintah Provinsi Sulawesi Utara
Ministry of MSMEs of the Republic of Indonesia The Provincial Government of North Sulawesi
Kategori/Peringkat | Category/Ranking
Kepatuhan dalam pendaftaran peserta, penyampaian data yang akurat, serta pembayaran iuran JKN
tepat waktu selama periode tahun 2025
Compliance with participant registration, accurate data submission, and timely payment of JKN
contributions throughout the 2025 period.
Nama Event | Event Name
Kepatuhan dari BPJS Kesehatan
Compliance with BPJS Kesehatan
Nama Event | Organizer
BPJS Kesehatan-RI
BPJS Kesehatan – Republic of Indonesia
2025 Laporan Tahunan
Annual Report
Page 13
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pertumbuhan Laba yang Optimal
Optimal Profit Growth
Laba Bruto Laba Netto Return On Equity
Gross Profit Gross Profit (ROE)
26,60% 25,38% 15,21%
YoY YoY
13
Pertumbuhan dan Perbaikan Kualitas DPK
Growth and Improvement of TPF Quality
Pertumbahan DPK Pertumbuhan CASA Pertumbuhan NOA DPK
TPF Growth CASA Growth NOA TPF Growth
21,06% 25,31% 9,89%
YoY YoY YoY
Page 14
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pertumbuhan Aset & Kredit
Assets and Credit Growth
Pertumbuhan Pertumbuhan Pertumbuhan NOA Rasio
Aset Kredit Kredit RPIM
Assets Growth Credit Growth Credit NOA Growth RPIM Ratio
12,11% 3,94% 11,58% 88,25%
YoY YoY YoY
14
Permodalan & Fungsi Intermediasi
Capital and Intermediation Function
Rasio Kecukupan Modal (CAR)
Capital Adequacy Ratio
(sejak akhir tahun 2024 BSG resmi ber-KUB dengan PT Mega Corpora)
Loan to
(since the end of 2024, BSG has officially formed a KUB with PT Mega Corpora) Deposit Ratio (LDR)
17,94% 92,09%
2025 Laporan Tahunan
Annual Report
Page 15
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSGsms BSGtouch
Mobile banking berbasis SMS, Aplikasi mobile banking pada
untuk menjangkau daerah tanpa ponsel pintar untuk bertransaksi
sinyal internet. perbankan melalui jaringan internet.
SMS-based mobile banking Mobile banking application on
service to reach areas without smartphones to conduct banking
internet signal. transactions via internet network.
BSGqris BSGcash
Kanal pembayaran menggunakan kode Kartu uang elektronik BSG
QR di seluruh merchant berlogo QRIS, yang bekerja sama co-branding
baik Bank maupun non-Bank. dengan bank BNI.
Payment channel using QR codes at all BSG electronic money card in
merchants with QRIS logo, both banks co-branding collaboration with
and non-banks. Bank BNI.
BSGdebit
Merupakan pengembangan fungsi Penguatan Layanan
kartu ATM menjadi alat pembayaran
menggunakan kartu (APMK). Digitalisasi 15
Presents the enhancement of the
ATM card function into a card-based Enhancement of Digital Services
payment instrument (APMK).
BSGdirect
Layanan Internet Banking korporasi/
non-perorangan untuk pengelolaan
transaksi perbankan secara online dan
realtime melalui website.
Corporate/non-individual internet
banking service for managing banking
transactions online and in real time via
website.
Pertumbuhan Nominal
Transaksi Produk Digital
Growth in Nominal Digital 2,41%
Transaction Value
Pertumbuhan
NOA Produk Digital
Growth in Digital 38,24%
Product NOA
Page 16
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Produk Digital & Layanan Kerja Sama Pemerintah Daerah
Digital Products & Services in Collaboration with Regional Governments
BSGsamsat BSGpbb BSGbilling
Layanan pembayaran PKB, Layanan pembayaran pajak Layanan pengelolaan tagihan
BBNKB, PNBP, sumbangan, serta bumi dan bangunan untuk institusi tanpa platform, untuk
SWDKLLJ dan angkutan umum. Kabupaten dan Kota. pembayaran iuran melalui teller,
Payment services for PKB, Payment services for ATM, BSGsms, dan BSGtouch
BBNKB, PNBP, donations, as land and building tax for menggunakan kode billing.
well as SWDKLLJ and public Regencies and Cities. Billing management service for
transportation. institutions without a platform,
enabling payments through tellers,
BSG-sptpd BSGkasda ATMs, BSGsms, and BSGtouch using
Layanan pembayaran pajak daerah Aplikasi pengelolaan keuangan billing codes.
(hotel, restoran, hiburan, dll) daerah untuk pencairan SP2D
sekaligus solusi self-assessment di BUD dan belanja OPD, termasuk
untuk beberapa jenis pajak. pengelolaan dana BOS, kesehatan, BSGpayroll
16 Regional tax payment service (hotel,
restaurant, entertainment, etc.) as
dan desa.
Regional financial management
Aplikasi untuk pengelolaan data gaji
ASN secara tepat waktu.
well as a self-assessment solution for application for SP2D disbursement Application for managing civil servant
several types of taxes. in BUD and OPD, including (ASN) payroll data in a timely manner.
management of BOS, health, and
village funds.
Kartu Kredit Pemerintah Daerah
(KKPD)
Regional Government Credit Card
(KKPD)
Kerjasama co-branding dengan
BNI untuk produk kartu kredit yang
digunakan oleh Pemerintah Daerah
melakukan belanja.
Co-branding collaboration with BNI for
credit card products used by Regional
Governments for expenditures.
Dukungan terhadap
percepatan digitalitasi
daerah dan program
wilayah 3 T (terluar,
terdepan & tertinggal)
Support for the acceleration of
regional digitalization and 3T area
programs (frontier, outermost, and
disadvantaged regions)
2025 Laporan Tahunan
Annual Report
Page 17
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dukungan Jaringan Kantor
Office Network Support
17
99%
Total kecamatan di Sulawesi Utara dan Gorontalo
telah dijangkau oleh jaringan kantor BSG
Total of sub-districts in North Sulawesi and Gorontalo have
been covered by the BSG office network.
Wilayah kepulauan (Cabang Siau dan Cabang
2
Melonguane) yang merupakan wilayah perbatasan
Cabang menjadi kas titipan Bank Indonesia
Branches Island regions (Siau Branch and Melonguane Branch),
which are border areas, serve as Bank Indonesia cash
distribution points.
Satu-satunya Bank yang beroperasi
di Pulau Kabaruan (salah satu pulau terluar)
The only bank operating on Kabaruan Island
(one of the outermost islands).
Page 18
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Kinerja Aspek
Economic Performance
Pendapatan Operasional Bank Pendapatan Operasional Bersih Laba (Rugi) Bersih Bank
Operating Income Net Operating Income Net Profit (Loss)
dalam jutaan rupiah dalam jutaan rupiah dalam jutaan rupiah
in million IDR in million IDR in million IDR
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2025* 2.575.540 2025* 386.779 2025* 281.002
2024* 2.554.785 2024* 375.035 2024* 224.120
2023** 2.340.561 2023** 407.903 2023** 250.008
2.575.540 386.779 281.002
Rp
Jumlah Penghimpunan Dana Pihak Ketiga
Total Third-Party Funds
2025
15.515.782
15.039.012 dalam jutaan rupiah
in million IDR
2023** 2024* 18.206.818
Total Kredit yang Diberikan
18 Total Loans 2025
16.130.663
14.850.716 dalam jutaan rupiah
in million IDR
2023** 2024* 16.766.825
*)Data tahun 2024 dan/atau 2023 telah disajikan kembali (restated) untuk mencerminkan
penyesuaian metodologi pencatatan dan penyajian data.
Jumlah Penyaluran *)2024 and/or 2023 data have been restated to reflect improvements in data
recording and presentation methodology.
Total Distribution
UMKM 2025
2025 MSMEs
Rp
IDR 1.015.812 Juta
Million
Pembiayaan Hijau 2025
2025 Green Financing
Rp
IDR 689.381 Juta
Million
Data Tahun 2025 As of 2025
Produk Ramah Lingkungan Jumlah Tenaga Kerja Lokal Jumlah Pemasok Lokal
Environmentally Friendly Product Number of Local Workers Number of Local Suppliers
16 Unit Produk
Product Unit 758 Orang
People 49 Entitas
Entity
2025 Laporan Tahunan
Annual Report
Page 19
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Produk Ramah Lingkungan Jumlah Tenaga Kerja Lokal Jumlah Pemasok Lokal
Environmentally Friendly Product Number of Local Workers Number of Local Suppliers
16 Unit Produk
Product Unit 758 Orang
People 49 Entitas
Entity
2024* 16 Unit Produk / Product Unit 2024* 776 Orang / People 2024* 55 Entitas / Entity
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2023** 15 Unit Produk / Product Unit 2023** 786 Orang / People 2023** 56 Entitas / Entity
Kinerja Pembiayaan Berkelanjutan (Green Financing) Tahun 2025
Sustainable Financing Performance (Green Financing) in 2025
Produk Pembiayaan Berkelanjutan (KKUB) Nilai Pembiayaan Berkelanjutan (KKUB)
Sustainable Financing Products (KKUB) Sustainable Financing Value (KKUB)
16 Unit Produk
Product Unit
Rp
IDR 22.145.565 Juta
Million
19
2023** 2024* 2024* Rp
IDR 22.120.034 Juta
Million
15 Unit Produk
Product Unit 16 Unit Produk
Product Unit
2023** Rp
IDR 22.301.337 Juta
Million
Persentase Total Portofolio Kegiatan Usaha Berkelanjutan Terhadap Total Portofolio (%)
Percentage of Sustainable Business Portfolio to Total Portfolio (%)
2025
Penghimpunan Dana
Funding - Penyaluran Dana
Lending 4,11%
2024* 4,52%
2023** 5,40%
2025
Kinerja Keuangan Inklusif** Perkembangan Laku Pandai
Inclusive Financial Performance** Development of Laku Pandai
Nominal Produk dan/atau Jasa
Jumlah Agen yang Disediakan oleh Agen
Number of Agents Value of Products and/or Services
Provided by Agents
- Agen
Agents Rp
IDR - Juta
Million
Page 20
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Kinerja Aspek
Environmental Performance
Penggunaan Kertas Penggunaan BBM
Paper Consumption Fuel Consumption
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Rim Liter Gigajoule
Ream Liter Gigajoule
1.468.285 Liter
17.905 2025 2025 52.564,60 Gigajoule
891.875 Liter
16.529 2024* 2024* 35.851,26 Gigajoule
858.925 Liter
16.742 2023** 2023** 34.931,74 Gigajoule
17.905 1.468.285 Liter
Liter
59.010,12 Gigajoule
Gigajoule
Penggunaan Air
Water Consumption
Penggunaan Listrik
M3
Electricity Consumption
kWh Gigajoule
20 28.780 2025
kWh Gigajoule
6.155,208 kWh
2025 22.158.749 Gigajoule
33.158 2024*
6.304.006 kWh
2024* 22.694,421 Gigajoule
29.669 2023**
5.978.170 kWh
2023** 21.521,412 Gigajoule
28.780
6.155.208 kWh
kWh
22.158.749 Gigajoule
Gigajoule
Rp
Biaya Lingkungan
Environmental Cost
dalam juta rupiah
in million IDR
2025 51.369.070
2024* 86.500.822
2023** 189.077.166
2025 Laporan Tahunan
Annual Report
Page 21
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Kinerja Aspek
Social Performance in 2025
Jumlah Pegawai Jumlah Pegawai Wanita
Number of Employees Number of Female Employees
2.064 731
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Orang Orang
People People
2025 Jumlah Senior Manajer yang Berasal dari Masyarakat Lokal
Number of Senior Management Hired from the Local Community 73 Orang
People
Pengurus Kantor Pusat Bank Kepala Kantor Cabang
Berdasarkan Jenis Kelamin Berdasarkan Jenis Kelamin
Head Office Executive
Management by Gender
Branch Managers
by Gender 21
8 Pria
Male 14 Pria
Male
2 Wanita
Female 11 Wanita
Female
Jumlah Program Jumlah Peserta Program Rata-Rata
Pendidikan dan Pelatihan Pendidikan dan Pelatihan Jam Pelatihan
Number of Education and Number of Average Training Hours
Training Programs Training Participants per Employee
221 Program
Programs 1.733 Peserta
Participants 41,68 Jam/Pegawai
Hours/Employees
Jumlah Kecelakaan Kerja
Number of Work Accidents 1 Kasus/Kejadian
Case/Incident
Tingkat Turnover Karyawan
Employee Turnover Rate 3,47%
Jumlah Dana CSR
Total CSR Funding
Rp
IDR 10.527 Juta
Million
Jumlah Penerima Manfaat
Number of Beneficiaries 151 Orang
People
Page 22
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
22
2025 Laporan Tahunan
Annual Report
Page 23
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
23
Ikhtisar Keuangan
Financial Highlights
Page 24
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Ikhtisar Data Keuangan 2021-2025
Summary of Financial Data 2021-2025
Posisi Keuangan
Statement of Financial Position
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dalam jutaan rupiah
in millions of rupiah
Uraian
2025 2024 2023 2022 2021
Description
Aset
Assets
Kas
269.239 282.627 222.862 350.495 691.595
Cash
Giro pada Bank Indonesia
Current Accounts with Bank 1.042.788 1.400.554 1.488.629 2.396.302 1.207.602
Indonesia
Giro pada Bank Lain
627 8.915 15.471 7.402 21.392
Current Accounts with Other Banks
Penempatan pada Bank Indonesia
dan Bank Lain
804.468 150.000 650.000 1.350.000 600.000
Placements with Bank Indonesia and
Other Banks
24 Surat-surat Berharga
2.575.085 1.853.277 964.933 555.115 264.251
Marketable Securities
Surat Berharga yang dijual dengan
Janji untuk Dibeli Kembali (REPO)
148.723 292.963 281.844 - -
Securities Purchased under Resale
Agreements (REPO)
Tagihan Atas Surat Berharga dengan
Janji untuk Dijual Kembali
1.462.269 447.605 1.861.907 1.693.168 2.388.186
Receivables from Securities Sold
under Repurchase Agreements
Kredit yang Diberikan
16.766.825 16.130.663 14.850.716 13.501.560 13.081.843
Loans
» Pihak Berelasi
33.292 81.610 162.876 129.670 146.072
Related Parties
» Pihak Ketiga
16.733.533 16.049.053 14.687.840 13.371.890 12.935.771
Third Parties
» CKPN (-)
Allowance for Impairment Losses (222.793) (208.860) (241.444) (266.373) (313.877)
(CKPN)
» Kredit yang Diberikan – Bersih
16.544.032 15.921.803 14.609.272 13.235.187 12.767.966
Loans – Net
Penyertaan
1.186 978 978 978 978
Investments
2025 Laporan Tahunan
Annual Report
Page 25
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
dalam jutaan rupiah
in millions of rupiah
Uraian
2025 2024 2023 2022 2021
Description
» CKPN (-)
Allowance for Impairment Losses (7) (9) (9) (9) (9)
(CKPN)
» Penyertaan – Bersih
1.179 968 968 968 968
Investments – Net
Aset Tetap
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
923.629 848.661 784.403 655.869 538.210
Fixed Assets
» Akumulasi Penyusutan (-)
(273.162) (246.937) (232.726) (209.517) (185.233)
Accumulated Depreciation (-)
» Nilai Buku
650.467 601.724 551.677 446.352 352.978
Net Book Value
Aset Tak Berwujud
2.646 2.123 2.581
Intangible Assets
Aset Pajak Tangguhan
37.646 33.290 30.880 26.901 26.868
Deferred Tax Assets
Aset Lain-lain
137.227 123.294 178.553 110.324 150.389
Other Assets
Jumlah Aset
23.676.397 21.119.115 20.859.580 20.172.214 18.472.196
Total Assets
Liabilitas
Liabilities
Liabilitas Segera
Due Immediately Liabilities
239.448 188.417 205.868 218.716 145.957 25
Simpanan Nasabah
18.206.818 15.039.012 15.515.781 16.188.293 15.671.883
Customer Deposits
» Pihak Berelasi
2.171.282 742.816 1.214.333 1.683.473 1.699.506
Related Parties
» Pihak Ketiga
16.035.536 14.296.196 14.301.449 14.504.820 13.972.377
Third Parties
Simpanan dari Bank Lain
252.460 725.439 490.209 473.592 172.833
Deposits from Other Banks
Liabilitas surat berharga yang dijual
dengan janji dibeli kembali (REPO)
149.494 292.412 283.091 - -
Securities Sold under Repurchase
Agreements (REPO)
Surat Berharga yang Diterbitkan
749.392 748.480 747.567 746.655 745.743
Securities Issued
Pinjaman Diterima
1.600.000 1.850.000 1.350.000 500.000 -
Borrowings
Utang Pajak
29.609 15.304 19.533 25.176 8.045
Taxes Payable
Liabilitas Imbalan Pasca Kerja
171.117 151.319 140.364 122.275 122.128
Post-Employment Benefits Liabilities
Liabilitas Lainnya
72.156 68.198 130.961 68.009 28.930
Other Liabilities
Jumlah Liabilitas
21.470.494 19.078.580 18.883.377 18.342.717 16.895.519
Total Liabilities
Ikhtisar Keuangan
Financial Highlights
Page 26
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
dalam jutaan rupiah
in millions of rupiah
Uraian
2025 2024 2023 2022 2021
Description
Ekuitas
Equity
Modal Saham
1.400.068 1.327.118 1.261.022 1.097.523 1.024.413
Share Capital
Tambahan Modal Disetor
11.966 11.966 11.966 76.091 24.836
Additional Paid-in Capital
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Modal Disetor Lainnya
53.775 14.951 30.024 11.966 11.241
Other Paid-in Capital
Komponen Ekuitas Lainnya
Other Equity Components
» Keuntungan/(Kerugian) yang
Belum Direalisasikan atas Efek-
efek Tersedia untuk Dijual - - - - -
Unrealized Gains/(Losses) on
Available-for-Sale Securities
» Keuntungan/(Kerugian) Aktuarial
Program Manfaat Pasti
(116.459) (111.260) (109.455) (91.235) (99.130)
Actuarial Gains/(Losses) on
Defined Benefit Plans
Keuntungan (Kerugian) Revaluasi
Aset Tetap 189.192 189.192 189.192 189.192 189.192
Revaluation Surplus of Fixed Assets
26 Saldo Laba
Retained Earnings
Telah Ditentukan Penggunaannya
386.357 384.477 343.445 304.558 264.071
Appropriated
Belum Ditentukan Penggunaannya
281.002 224.120 250.008 241.402 162.053
Unappropriated
Jumlah Ekuitas
2.205.901 2.040.565 1.976.203 1.829.497 1.576.677
Total Equity
Jumlah Liabilitas dan Ekuitas
23.676.396 21.119.145 20.859.580 20.172.214 18.472.196
Total Liability and Equity
2025 Laporan Tahunan
Annual Report
Page 27
Tanggung Jawab Sosial
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Laba (Rugi) dan Penghasilan Komprehensif Lainnya
Profit or Loss and Other Comprehensive Income
dalam jutaan rupiah
in millions of rupiah
Uraian
2025 2024 2023 2022 2021
Description
Pendapatan Bunga
2.407.485 2.320.408 2.178.029 2.027.058 2.013.230
Interest Income
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Beban Bunga
(1.045.024) (1.038.945) (830.176) (710.725) (850.351)
Interest Expense
Pendapatan Bunga Bersih
1.362.461 1.281.463 1.347.853 1.316.333 1.162.878
Net Interest Income
Pendapatan Operasional Lainnya
168.055 204.622 141.334 114.616 115.587
Other Operating Income
CKPN Aset Produktif (+/-)
Allowance for Impairment Losses on (22.043) 29.755 21.197 49.900 (18.379)
Earning Assets (+/−)
Beban Operasional Lainnya
(1.121.693) (1.140.805) (1.102.482) (1.077.429) (981.588)
Other Operating Expenses
Pendapatan Operasional Bersih
386.779 375.035 407.903 403.420 278.499
Net Operating Income
Pendapatan Non Operasional
6.744 831 2.334 6.190 2.905
Non-Operating Income
Beban Non Operasional
Non-Operating Expenses
(12.927) (75.238) (76.715) (82.382) (49.894)
27
Pendapatan/Beban Non Operasional
Bersih
(6.183) (74.407) (74.381) (76.192) (46.990)
Net Non-Operating Income/
(Expenses)
Laba Sebelum Pajak
380.596 300.628 333.521 327.228 231.509
Profit Before Tax
Pajak Penghasilan
(99.594) (76.508) (83.513) (85.826) (69.456)
Income Tax Expense
Laba Bersih Periode Berjalan
281.002 224.120 250.008 241.402 162.053
Net Profit for the Year
Penghasilan Komprehensif Lain
Tahun Berjalan Setelah Pajak
Penghasilan (5.199) (1.805) (18.219) 7.894 24.893
Other Comprehensive Income for
the Year (Net of Tax)
Laba Komprehensif Tahun Berjalan
Total Comprehensive Income for the 275.803 222.315 231.788 249.296 186.946
Year
Laba per Saham Dasar
Basic Earnings per Share
Periode Berjalan * **))
(Rupiah penuh)
20.071 16.859 19.826 22.242 9.677
Basic Earnings per Share
(for the Year) (in full Rupiah)
Komprehensif Periode Berjalan *)
(Rupiah penuh)
19.699 16.723 18.381 22.969 19.708
Comprehensive Income for the Year
(in full Rupiah)
Ikhtisar Keuangan
Financial Highlights
Page 28
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Arus Kas
Cash Flows
dalam jutaan rupiah
in millions of rupiah
Uraian
2025 2024 2023 2022 2021
Description
Arus Kas dari Aktivitas Operasi
500.369 (238.405) (1.455.748) 1.753.405 532.291
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi
(114.877) (106.507) (164.317) (144.232) (97.341)
Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan
(110.466) (189.953) (107.171) (25.563) (582.276)
Cash Flows from Financing Activities
Kenaikan (Penurunan) Bersih Kas dan
Setara Kas
275.026 (534.866) (1.727.236) 1.583.610 1.017.227
Net Increase (Decrease) in Cash and
Cash Equivalents
Kas dan Setara Kas Awal Tahun
Cash and Cash Equivalents at the 1.842.096 2.376.963 4.104.199 2.520.589 1.503.362
Beginning of the Year
Kas dan Setara Kas Akhir Tahun
Cash and Cash Equivalents at the 2.117.122 1.842.096 2.376.963 4.104.199 2.520.589
End of the Year
28
Rasio Keuangan dan Kepatuhan
Financial and Compliance Ratios
dalam %
in %
Uraian
2025 2024 2023 2022 2021
Description
Capital Adequacy Ratio (CAR) 17,94 19,44 20,40 18,51 16,26
Aktiva Tetap Terhadap Modal
29,49 29,59 28,05 35,85 34,14
Fixed Assets to Capital Ratio
Aktiva Produktif Bermasalah
terhadap Total Aktiva Produktif
2,31 2,05 2,19 2,44 2,80
Non-Performing Earning Assets to
Total Earning Assets
Return On Assets (ROA) 1,68 1,40 1,68 1,65 1,24
Return On Equity (ROE) 15,21 12,91 15,07 16,50 13,39
Loan to Funding Ratio (LFR) 84,48 95,57 87,58 81,69 81,70
Loan to Deposit Ratio (LDR) 92,09 107,26 95,71 83,40 83,47
Loan to Assets Ratio (LAR) 70,81 76,37 71,19 66,93 70,82
Rasio Intermediasi Makroprudensial
(RIM)
88,25 91,37 91,56 92,98 95,81
Macroprudential Intermediation
Ratio (RIM)
2025 Laporan Tahunan
Annual Report
Page 29
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
dalam %
in %
Uraian
2025 2024 2023 2022 2021
Description
Cost to Income Ratio (CIR) 73,29 76,77 74,03 75,29 76,93
Biaya Operasional dan Pendapatan
Operasional (BOPO)
84,98 85,32 82,57 81,59 86,89
Operating Expenses to Operating
Income (BOPO)
Net Interest Margin (NIM) 6,74 6,68 7,71 7,68 7,23
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Non Performing Loan (NPL) Net 1,88 1,32 1,61 1,52 1,79
Non Performing Loan (NPL) Gross 2,97 2,41 2,70 2,90 3,44
Pelanggaran Batas Maksimum
Pemberian Kredit (BMPK) Nihil Nihil Nihil Nihil Nihil
Breach of Legal Lending Limit Nil Nil Nil Nil Nil
(BMPK)
Pelampauan Batas Maksimum
Pemberian Kredit (BMPK) Nihil Nihil Nihil Nihil Nihil
Exceedance of the Maximum Nil Nil Nil Nil Nil
Lending Limit (BMPK)
Giro Wajib Minimum (GWM)
10,43 10,82 11,65 5,24 4,76
Statutory Reserves (GWM)
Rasio Posisi Devisa Neto Nihil Nihil Nihil Nihil Nihil
Net Open Position Ratio Nil Nil Nil Nil Nil
Gross Profit Margin (GPM) 14,78 11,77 14,25 15,28 10,88
Net Profit Margin (NPM) 10,91 8,77 10,68 11,27 7,61
Rasio Aktiva Lancar per NCD
29
Liquid Assets to Non-Core Deposits 149,15 86,78 22,59 39,74 30,30
Ratio
Rasio Kecukupan Likuiditas (LCR)
139,86 - - - -
Liquidity Coverage Ratio (LCR)
Net Stable Funding Ratio (NSFR) 107,01 - - - -
Rasio Liabilitas terhadap Ekuitas
973,32 934,97 955,54 1.002,61 1.071,59
Liabilities to Equity Ratio
Rasio Liabilitas terhadap Jumlah
Aset 90,68 90,93 90,53 90,93 91,46
Liabilities to Total Assets Ratio
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Ikhtisar Permodalan & Obligasi
Capital & Bond Highlights
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Struktur Permodalan BSG 2021-2025
BSG Capital Structure 2021-2025
30
Uraian
2025 2024 2023 2022 2021
Description
Modal Dasar
Authorized Capital
» Jumlah Saham
Number of 50.000.000 50.000.000 50.000.000 50.000.000 50.000.000
Shares
» Jumlah Nominal
(Rp)
5.000.000.000.000 5.000.000.000.000 5.000.000.000.000 5.000.000.000.000 5.000.000.000.000
Total Nominal
(IDR)
Belum Ditempatkan
Unissued Capital
» Jumlah Saham
Number of 3.599.932 3.672.882 3.738.978 402.477 475.587
Shares
» Jumlah Nominal
(Rp)
3.599.932.400.000 3.672.882.000.000 3.738.978.000.000 402.477.000.000 475.587.000.000
Total Nominal
(IDR)
Modal Disetor (Sudah ditempatkan/Disetor Penuh)
Issued and Fully Paid Capital
» Jumlah Saham
Number of 1.400.068 1.327.118 1.261.022 1.097.523 1.024.413
Shares
» Jumlah Nominal
(Rp)
1.400.067.600.000 1.327.118.000.000 1.261.022.000.000 1.097.523.000.000 1.024.413.000.000
Total Nominal
(IDR)
Modal Inti (Rp)
1.870.957.000.000 1.803.181.000.000 1.774.542.000.000 1.725.053.000.000 1.488.459.000.000
Core Capital (IDR)
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Corporate Social Responsibility
Realisasi Dividen BSG 2021-2025
BSG Dividend Distribution 2021-2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dalam jutaan rupiah
in millions of rupiah
Uraian
2025 2024 2023 2022 2021
Description
Laba Bersih
281.002 224.120 250.007 241.402 162.053
Net Profit
Dividen Tunai
207.942 196.105 200.006 193.121 121.539
Cash Dividends
Tanggal Pencatatan 9 April 2025 5 Februari 2024 9 Februari 2023 11 Maret 2022 18 Maret 2021
Date of Record April 9, 2025 February 5, 2024 Februari 9, 2023 March 11, 2022 March 18, 2021
Tanggal Pembayaran 15 April 2025 16 Februari 2024 22 Februari 2023 22 Maret 2022 6 April 2021
Payment Date April 15, 2025 February 16, 2024 Februari 22, 2023 March 22, 2022 April 6, 2021
Dividend Payout Ratio (%)
74,00 87,50 80,00 80,00 75,00
Dividend Payout Ratio (%)
Ikthisar Obligasi 31
Bond Overview
Jumlah
Tanggal Jatuh Suku
Mata Pokok Jangka Wali Penjamin
Instrumen Penerbitan Tempo Bunga Peringkat
Uang Obligasi Waktu Amanat Emisi
Instrument Issuance Maturity Interest Rating
Currency Principal Tenor Trustee Underwriter
Date Date Rate
Amount
Obligasi PUB I BSG Tahap I
Bond: PUB I BSG Phase I
Obligasi 7 September 7 September PT Bank
Rp750 miliar PT Indo
PUB I 2021 Rupiah 5 Tahun 2026 Mandiri
IDR750 7,80% Primer Single A
Instrument: September 7, IDR 5 Years September 7, (Persero)
billion Securitas
Bonds PUB I 2021 2026 Tbk
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PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
32
2025 Laporan Tahunan
Annual Report
Page 33
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
33
Laporan Manajemen
Management Report
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Laporan Direksi
Report of the Board of Directors
Di tengah perubahan, kami
tidak sekadar bertahan, kami
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
bertransformasi dan memperkuat
fundamental untuk menciptakan
nilai berkelanjutan.
Amid change, we go beyond
resilience, we transform and
strengthen our fundamentals to
create sustainable value.
34
Revino M. Pepah
Direktur Utama
President Director
2025 Laporan Tahunan
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Corporate Social Responsibility
Para Pemegang Saham yang Terhormat,
Dear Shareholders,
Tahun 2025 menjadi periode konsolidasi global yang ditandai The year 2025 served as a period of global consolidation,
dengan dinamika ekonomi yang masih penuh ketidakpastian. marked by ongoing economic dynamics and uncertainty.
Pertumbuhan ekonomi global berada masih diproyeksikan Global economic growth was estimated to have moderated to
melambat pada kisaran 3,3% yang mencerminkan proses approximately 3.3%, reflecting a post-inflationary adjustment
penyesuaian pasca tekanan inflasi dan kebijakan suku bunga process and the continued impact of high-interest rate policies
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tinggi yang masih berlangsung di berbagai negara utama. across major economies. Financial market volatility, geopolitical
Volatilitas pasar keuangan, tensi geopolitik, serta fragmentasi tensions, and global trade fragmentation remained key factors
perdagangan global turut menjadi faktor yang mempengaruhi influencing the trajectory of the world economy.
arah pertumbuhan ekonomi dunia.
Di tengah tekanan tersebut, Indonesia menunjukkan ketahanan Amidst these pressures, Indonesia demonstrated solid economic
ekonomi yang solid dengan pertumbuhan sekitar 5,11%, didukung resilience with growth of approximately 5.11%, underpinned
oleh konsumsi domestik yang kuat, stabilitas sektor keuangan, by robust domestic consumption, financial sector stability,
serta keberlanjutan program pembangunan nasional. Sektor and the continuity of national development programs. The
perbankan nasional tetap berada dalam kondisi yang sehat, national banking sector remained healthy, supported by strong
ditopang oleh permodalan yang kuat, likuiditas yang memadai, capitalization, adequate liquidity, and maintained asset quality.
serta kualitas aset yang terjaga.
Secara regional, perekonomian Sulawesi Utara dan Gorontalo Regionally, the economies of North Sulawesi and Gorontalo
menunjukkan kinerja yang stabil dengan pertumbuhan di kisaran delivered stable performance, with growth ranging between
4,5%–5,5%, yang didorong oleh sektor perdagangan, jasa, serta 4.5% and 5.5%, driven by the trade and services sectors, as well
aktivitas fiskal pemerintah daerah. Momentum ini memberikan as local government fiscal activities. Such momentum provided
35
ruang strategis bagi BSG untuk terus memperkuat perannya a strategic opportunity for BSG to further strengthen its role as a
sebagai motor penggerak ekonomi daerah. catalyst for regional economic growth.
Dalam konteks tersebut, BSG berhasil mencatatkan kinerja yang In this context, BSG successfully recorded impressive and
impresif dan berkelanjutan. Total aset tumbuh menjadi Rp23,68 sustainable performance. Total assets grew to IDR23.68 trillion, a
triliun, meningkat signifikan dari Rp21,12 triliun pada tahun significant increase from IDR21.12 trillion in the previous year. Total
sebelumnya. Penyaluran kredit juga menunjukkan ekspansi yang lending expanded robustly to IDR16.77 trillion, a clear indication
sehat menjadi Rp16,77 triliun, mencerminkan fungsi intermediasi of the Bank’s optimal performance in its core intermediation
yang optimal. capacity.
Dari sisi profitabilitas, Bank membukukan laba bersih sebesar Regarding profitability, the Bank posted a net profit of IDR281.00
Rp281,00 miliar, tumbuh kuat dibandingkan Rp224,12 miliar pada billion, representing strong growth compared to IDR224.12
tahun 2024, sejalan dengan peningkatan efisiensi dan penguatan billion in 2024, driven by improved efficiency and strengthened
kualitas aset. Hal ini tercermin pada rasio ROE sebesar 15,21% asset quality. This was reflected in a Return on Equity (ROE) of
dan Cost to Income Ratio (CIR) yang membaik menjadi 73,29%, 15.21% and an improved Cost to Income Ratio (CIR) of 73.29%,
menunjukkan efektivitas pengelolaan operasional. demonstrating effective operational management.
Selain itu, kualitas aset tetap terjaga dengan NPL Gross sebesar Furthermore, asset quality remained well-maintained with a Gross
2,97% dan NPL Net sebesar 1,88%, mencerminkan penerapan NPL of 2.97% and a Net NPL of 1.88%, reflecting the consistent
prinsip kehati-hatian yang konsisten dalam penyaluran kredit. application of prudential principles in lending. In terms of liquidity,
Di sisi likuiditas, Bank juga menunjukkan posisi yang solid the Bank maintained a solid position with an LDR of 92.09% and
dengan LDR sebesar 92,09% serta dukungan rasio likuiditas yang supported by adequate liquidity ratios.
memadai.
Secara keseluruhan, pencapaian ini menegaskan bahwa BSG Overall, these achievements reaffirm that BSG is capable of not
tidak hanya mampu bertumbuh secara kuantitatif, tetapi juga only quantitative growth but also enhancing the quality of that
memperkuat kualitas pertumbuhan tersebut, sehingga kinerja growth, with 2025 performance generally exceeding established
tahun 2025 secara umum berada pada level yang melampaui targets. A summary of BSG’s key financial indicator targets for
target yang telah ditetapkan. Ringkasan pencapaian target 2025 is as follows:
indikator keuangan utama BSG tahun 2025 sebagai berikut:
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
dalam jutaan Rupiah
in millions of Rupiah
Indikator Keuangan Realisasi Capaian
Target
Financial Indicator Realization Achievement
Total Aset
23.676.396 22.720.221 104,21
Total Assets
Total Kredit
16.766.825 17.439.828 96,14
Total Loans
Total DPK
18.206.818 16.400.454 111,01
Total Third-Party Funds (DPK)
Laba Bruto
380.596 365.313 104,18
Gross Profit
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Laba Netto
281.002 273.985 102,56
Net Profit
ROA (%)
1,68 1,61 104,68
ROA (%)
ROE (%)
15,21 14,56 104,48
ROE (%)
Sepanjang tahun 2025, BSG menghadapi sejumlah tantangan Throughout 2025, BSG faced a number of external challenges
eksternal yang memengaruhi kinerja, antara lain tekanan that affected its performance, including liquidity pressure due
likuiditas akibat percepatan belanja APBD, peningkatan risiko to the acceleration of regional government (APBD) spending,
kredit bermasalah (NPL), serta kebutuhan akselerasi transformasi an increase in non-performing loan (NPL) risk, and the need
digital di tengah keterbatasan literasi dan infrastruktur. Selain to accelerate digital transformation amid limited literacy and
itu, kebijakan efisiensi anggaran pemerintah, perlambatan infrastructure. In addition, government budget efficiency policies,
pertumbuhan ekonomi yang berdampak pada konsumsi slowing economic growth impacting public consumption,
masyarakat, serta meningkatnya persaingan dari fintech dan and intensifying competition from fintech and digital banks
bank digital turut memberikan tekanan terhadap pertumbuhan have further pressured business growth. On the other hand,
36
bisnis. Di sisi lain, penguatan tata kelola dan kualitas sumber strengthening governance and improving the quality of human
daya manusia juga menjadi perhatian untuk memitigasi risiko resources have also become key priorities to mitigate operational
operasional dan potensi fraud. risks and potential fraud.
Grand Strategy 2025
Grand Strategy 2025
Menghadapi lanskap industri perbankan yang semakin In facing an increasingly digitized and competitive banking
terdigitalisasi dan kompetitif, BSG secara konsisten landscape, BSG has consistently accelerated its business
mengakselerasi transformasi bisnis melalui strategi yang transformation through an integrated, long-term strategy.
terintegrasi dan berorientasi jangka panjang. Fokus utama The Bank’s primary strategic focus has been directed toward
strategi Bank diarahkan pada penguatan struktur pendanaan strengthening its funding structure by increasing low-cost funds
melalui peningkatan dana murah (CASA), sebagai fondasi untuk (CASA) as a foundation for maintaining a competitive cost of
menjaga cost of fund yang kompetitif. Di saat yang sama, Bank funds. Simultaneously, the Bank has continuously expanded
terus memperluas basis nasabah melalui pendekatan ekosistem, its customer base through an ecosystem-based approach,
khususnya dalam mendukung digitalisasi transaksi keuangan particularly in supporting the digitalization of regional financial
daerah. transactions.
Transformasi digital menjadi salah satu pilar utama, yang Digital transformation remains a core pillar, realized through the
diwujudkan melalui pengembangan fitur layanan digital seperti enhancement of digital service features such as BSGtouch,
BSGtouch, BSGqris, dan BSGdirect. Digitalisasi ini tidak hanya BSGqris, and BSGdirect. This digitalization not only improves
meningkatkan efisiensi operasional, tetapi juga memperluas operational efficiency but also expands access to financial
akses layanan keuangan bagi masyarakat, termasuk di wilayah 3T services for the public, including those in the 3T regions (frontier,
(terluar, terdepan, dan tertinggal). outermost, and remote areas).
Di sisi penyaluran kredit, Bank tetap menjaga keseimbangan In the area of lending, the Bank has maintained a balance
antara pertumbuhan dan kualitas melalui pendekatan yang between growth and quality through a selective, risk-based
selektif dan berbasis risiko. Fokus diberikan pada sektor-sektor approach. By prioritizing resilient sectors like consumer banking
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
yang memiliki daya tahan tinggi, termasuk segmen konsumer dan and MSMEs, we continue to play a pivotal role in strengthening
UMKM, sebagai bagian dari upaya memperkuat struktur ekonomi the regional economy.
daerah.
Dengan pendekatan tersebut, Grand Strategy 2025 difokuskan Under this framework, the Grand Strategy 2025 focuses on:
pada:
1. Penguatan ekosistem keuangan daerah yang terintegrasi; 1. Strengthening the integrated regional financial ecosystem;
2. Akselerasi transformasi digital end-to-end; 2. Accelerating end-to-end digital transformation;
3. Optimalisasi captive market berbasis payroll dan ASN; 3. Optimizing the captive market based on payroll and Civil
Servants (ASN);
4. Penguatan manajemen risiko dan kualitas aset; 4. Strengthening risk management and asset quality;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
5. Peningkatan efisiensi dan profitabilitas berkelanjutan. 5. Enhancing efficiency and sustainable profitability.
Penerapan Tata Kelola & Tingkat Kesehatan Bank
Implementation of Good Corporate Governance & Bank
Soundness Level
BSG menempatkan tata kelola perusahaan sebagai fondasi BSG establishes corporate governance as the fundamental
utama dalam memastikan keberlanjutan bisnis. Implementasi cornerstone for ensuring business sustainability. The
prinsip Good Corporate Governance (GCG) dilakukan secara implementation of Good Corporate Governance (GCG) principles
menyeluruh, mencakup aspek transparansi, akuntabilitas, is carried out comprehensively, encompassing transparency,
responsibilitas, independensi, dan kewajaran. accountability, responsibility, independence, and fairness.
Sepanjang tahun 2025, Bank terus memperkuat kerangka tata Throughout 2025, the Bank continued to strengthen its
kelola melalui: governance framework through:
37
1. Penyempurnaan kebijakan dan prosedur internal 1. Refining internal policies and procedures;
2. Penguatan fungsi pengawasan dan kepatuhan 2. Strengthening oversight and compliance functions;
3. Peningkatan kualitas pelaporan dan keterbukaan informasi 3. Improving the quality of reporting and information disclosure;
4. Penguatan budaya risiko (risk culture) di seluruh lini 4. Reinforcing a risk culture across all organizational levels.
organisasi.
Sebagai bagian dari pemenuhan ketentuan, pada tahun 2025 As part of regulatory compliance, in 2025 BSG once again
BSG kembali melakukan self-assessment Tingkat Kesehatan conducted a self-assessment of its Bank Soundness Level (TKB),
Bank (TKB) mengacu pada POJK No. 4/POJK.03/2016 dengan referring to POJK No. 4/POJK.03/2016 using the Risk-Based
pendekatan Risk-Based Bank Rating yang mencakup profil Bank Rating approach, which covers risk profile, Good Corporate
risiko, GCG, rentabilitas, dan permodalan. Berdasarkan hasil Governance (GCG), earnings, and capital. Based on the results
assesment tersebut, posisi Bank per 31 Desember 2025 berada of the assessment, as of 31 December 2025, the Bank was
pada Peringkat Komposit 2 (PK-2), yang mencerminkan kondisi assigned a Composite Rating of 2 (PK-2), reflecting that the Bank
Bank secara umum sehat dan mampu menghadapi tekanan dari is generally in a sound condition and capable of withstanding
perubahan kondisi bisnis maupun faktor eksternal. Kinerja pada pressures arising from changes in business conditions as well as
seluruh faktor penilaian menunjukkan hasil yang sangat baik, dan external factors. Performance across all assessment factors was
apabila terdapat kelemahan, dapat diselesaikan dalam kegiatan very strong, and any identified weaknesses can be addressed in
usaha normal. the normal course of business.
Peran Direksi dalam perumusan kebijakan & strategi
Role of the Board of Directors in Policy and Strategy Formulation
Direksi memainkan peran sentral dalam memastikan arah strategis The Board of Directors plays a key role in ensuring that the Bank’s
Bank tetap relevan, adaptif, dan berorientasi pada penciptaan strategic direction remains relevant, adaptive, and oriented
nilai jangka panjang. toward long-term value creation.
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Dalam menjalankan mandatnya, Direksi secara aktif: In exercising its mandate, the Board actively:
1. Mengarahkan strategi bisnis berbasis kondisi makroekonomi 1. Steers business strategies based on macroeconomic
dan dinamika industri. conditions and industry dynamics;
2. Memastikan implementasi manajemen risiko yang efektif dan 2. Ensures the implementation of effective and integrated risk
terintegrasi. management;
3. Mengawal pencapaian kinerja melalui monitoring yang 3. Oversees performance achievement through disciplined
disiplin dan terukur. and measurable monitoring;
4. Mendorong inovasi dan transformasi organisasi secara 4. Drives continuous innovation and organizational
berkelanjutan. transformation.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pendekatan kepemimpinan yang adaptif dan berbasis An adaptive, data-driven leadership approach is key to maintaining
data menjadi kunci dalam menjaga keseimbangan antara the balance between business growth and risk management,
pertumbuhan bisnis dan pengelolaan risiko, sehingga Bank tetap ensuring the Bank remains healthy and competitive.
berada dalam kondisi yang sehat dan kompetitif.
Kinerja Komite dibawah Direksi
Performance of Committees under the Board of Directors
Dalam mendukung efektivitas pengambilan keputusan, Direksi To support effective decision-making, the Board of Directors
didukung oleh komite-komite strategis yang menjalankan fungsi is assisted by strategic committees that perform advisory
advisory dan evaluatif secara independen dan profesional, and evaluative functions independently and professionally.
antara lain Komite Manajemen Risiko, ALCO, Komite Kredit, These include the Risk Management Committee, ALCO, Credit
Komite Pengarah Teknologi Informasi, serta Komite Manajemen Committee, IT Steering Committee, and Personnel Management
38
Kepegawaian. Committee.
Sepanjang tahun 2025, komite-komite tersebut telah berperan Throughout 2025, these committees played an active role in the
aktif dalam: following areas:
1. Memberikan rekomendasi strategis berbasis analisis 1. Providing strategic recommendations based on
komprehensif. comprehensive analysis;
2. Mengawal implementasi kebijakan sesuai prinsip kehati- 2. Overseeing policy implementation in accordance with
hatian. prudential principles;
3. Memastikan konsistensi antara strategi dan risk appetite 3. Ensuring consistency between the Bank’s strategy and its
Bank. risk appetite.
Sinergi antara Direksi dan komite-komite ini menjadi elemen The synergy between the Board of Directors and these
penting dalam menjaga kualitas keputusan strategis serta committees is a key driver in maintaining the quality of strategic
memperkuat tata kelola perusahaan. decisions and strengthening corporate governance.
Suksesi Manajemen
Management Succession
Sebagai bagian dari upaya memperkuat tata kelola serta As part of the strategies to strengthen governance and ensure
memastikan keberlanjutan kepemimpinan, BSG melaksanakan leadership continuity, BSG convened an Extraordinary General
Rapat Umum Pemegang Saham Luar Biasa (RUPS LB) pada Meeting of Shareholders (EGMS) on April 9, 2025. A key agenda
tanggal 09 April 2025. Salah satu agenda dalam RUPS LB tersebut item of the EGM was the discussion and resolution regarding
adalah pembahasan dan penetapan perubahan komposisi changes to the composition of the Company’s management,
pengurus Perseroan, khususnya pada jajaran Dewan Komisaris. specifically within the Board of Commissioners.
2025 Laporan Tahunan
Annual Report
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Melalui keputusan RUPS LB, Perseroan melakukan pemberhentian Through the resolution of the EGMS, the Company honorably
dengan hormat terhadap sebagian anggota Dewan Komisaris, discharged certain members of the Board of Commissioners,
disertai dengan penyampaian apresiasi atas kontribusi, dedikasi, expressing its profound appreciation for their contributions,
dan pengabdian selama masa jabatan. Selanjutnya, RUPS dedication, and service during their tenure. Subsequently,
menetapkan dan mengangkat susunan Dewan Komisaris yang the EGMS resolved to appoint a new structure of the Board of
baru, sebagai bagian dari langkah penyegaran organisasi dan Commissioners as part of an organizational refreshment and the
penguatan fungsi pengawasan. strengthening of the oversight function.
Adapun susunan Dewan Komisaris yang baru terdiri dari: The following are the newly appointed Board of Commissioners:
Jabatan Nama
No.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Position Name
Komisaris Utama
1. Ramoy Markus Thimotius Luntungan
President Commissioner
Komisaris
2. Max R.M. Kembuan
Commissioner
Komisaris Independen
3. Sam Sachrul Mamonto
Independent Commissioner
Komisaris Independen
4. Djafar Alkatiri
Independent Commissioner
Komisaris Independen
5. Jaclyn Ivana Koloay
Independent Commissioner
Perubahan komposisi ini mencerminkan komitmen Perseroan Such changes reflect our dedication to ensuring that BSG’s
untuk memastikan bahwa struktur pengawasan tetap adaptif, supervisory framework remains resilient and professional in the
profesional, dan mampu menjawab tantangan bisnis yang face of evolving industry challenges. These officials will fulfill their
semakin kompleks. Pengurus yang baru diangkat, bersama mandates alongside existing board members until 2026.
39
dengan pengurus yang tidak mengalami perubahan, akan
menjalankan masa jabatan hingga tahun 2026.
Prospek Tahun 2026
2026 Outlook
Menghadapi tahun 2026, kami menetapkan Grand Strategy yang Looking ahead to 2026, we have established a Grand Strategy
berfokus pada “Penguatan Tata Kelola, Ekspansi Bisnis yang focused on “Strengthening Governance, Quality Business
Berkualitas, dan Optimalisasi Biaya” sebagai landasan utama Expansion, and Cost Optimization” as the primary foundation
dalam mendorong pertumbuhan yang berkelanjutan. Strategi ini for driving sustainable growth. This strategy is designed to
diarahkan untuk memperkuat fondasi internal melalui peningkatan reinforce the internal foundation through enhanced controls, risk
pengendalian, manajemen risiko, dan efisiensi operasional, management, and operational efficiency, while simultaneously
sekaligus memperluas ekspansi bisnis secara selektif dengan pursuing selective business expansion that maintains asset
tetap menjaga kualitas aset dan profitabilitas. Implementasi quality and profitability. The implementation of this strategy will be
strategi dilakukan secara terintegrasi di seluruh direktorat, integrated across all directorates, encompassing organizational
mencakup penguatan organisasi dan SDM, peningkatan budaya and human capital strengthening, the enhancement of a
kepatuhan, akselerasi digitalisasi layanan, serta optimalisasi compliance culture, acceleration of service digitalization, and the
sinergi dalam Kelompok Usaha Bank (KUB) guna mendukung optimization of synergies within the Bank Business Group (KUB)
pertumbuhan kredit dan penghimpunan dana. to support loan growth and funding.
Sejalan dengan arah strategis tersebut, BSG memproyeksikan In alignment with this strategic direction, BSG projects growth for
pertumbuhan indikator keuangan utama tahun 2026 sebagai its key financial indicators in 2026 as follows:
berikut:
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Indikator Keuangan Target Pertumbuhan 2026
Financial Indicator Growth Target 2026
Total Aset
6,00%-7,00%
Total Assets
Total Kredit
10,00%-11,00%
Total Loans
Total DPK
7,00%-8,00%
Total Third-Party Funds (TPF)
Laba Bruto
15,00%-16,00%
Gross Profit
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dengan didukung oleh struktur permodalan yang kuat, likuiditas Leveraging its robust capital structure and sound liquidity,
yang memadai, serta strategi yang terarah, BSG optimistis dapat the Bank is well-positioned to drive sustainable growth and
melanjutkan pertumbuhan kinerja yang berkelanjutan dan further enhance its competitive edge within the regional
memperkuat posisinya sebagai bank pembangunan daerah yang development banking sector.
unggul dan kompetitif.
Pada kesempatan ini, kami menyampaikan apresiasi dan terima On this occasion, we would like to express our highest appreciation
kasih yang setinggi-tingginya kepada Dewan Komisaris atas and gratitude to the Board of Commissioners for their strategic
arahan, pengawasan, dan nasihat strategis yang senantiasa guidance, oversight, and counsel, which consistently enhance
memperkuat kualitas pengambilan keputusan Direksi. Kami juga the quality of the Board of Directors’ decision-making. We also
menyampaikan terima kasih kepada para pemegang saham atas extend our thanks to the shareholders for their continued trust
kepercayaan dan dukungan yang berkelanjutan, kepada regulator and support, to the regulators for their constructive guidance
atas pembinaan dan pengawasan yang konstruktif, serta kepada and supervision, and to all our customers for their enduring
seluruh nasabah atas kepercayaan yang terus diberikan kepada confidence in BSG.
BSG.”
40
Tidak lupa, kami memberikan penghargaan kepada seluruh Furthermore, we commend all BSG employees for their
insan BSG atas dedikasi, profesionalisme, dan komitmen yang dedication, professionalism, and unwavering commitment in
tinggi dalam menghadapi berbagai tantangan serta dalam navigating various challenges and delivering solid performance
mewujudkan kinerja yang solid sepanjang tahun 2025. Sinergi throughout 2025. The synergy among all stakeholders serves as
seluruh pemangku kepentingan ini menjadi fondasi utama bagi the primary foundation for the Bank’s sustainable growth.
Bank untuk terus tumbuh secara berkelanjutan.
Kami memandang masa depan dengan optimisme yang We approach the future with measured optimism. With an
terukur. Dengan fondasi yang semakin kuat, strategi yang increasingly strong foundation, an adaptive strategy, and
adaptif, serta komitmen yang konsisten terhadap tata kelola a consistent commitment to governance and sustainable
dan kinerja berkelanjutan, BSG akan terus melangkah maju performance, BSG will continue to move forward to create long-
untuk menciptakan nilai jangka panjang dan memperkuat peran term value and strengthen its role as a catalyst for the regional
sebagai penggerak ekonomi daerah.” economy.
Manado, 6 Februari 2026
Manado, February 6, 2026
Atas Nama Direksi
On Behalf of the Board of Directors
Revino M. Pepah
Direktur Utama
President Director
2025 Laporan Tahunan
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Corporate Social Responsibility
ANGGOTA DIREKSI
MEMBERS OF THE BOARD OF DIRECTORS
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Revino M. Pepah
Direktur Utama
President Director
Joubert R.J. Dondokambey Machmud Turuis
Direktur Umum Direktur Kepatuhan
General Director Compliance Director 41
Louisa J. Parengkuan Pius S.L. Batara
Direktur Operasional Direktur Pemasaran
Operations Director Marketing Director
Laporan Manajemen
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Laporan Tugas Pengawasan Dewan Komisaris
Supervisory Report of The Board of Commissioners
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sejalan dengan arah strategis Perseroan,
Dewan Komisaris meyakini bahwa
keberlanjutan kinerja hanya dapat
dicapai melalui tata kelola yang kuat,
pengawasan yang efektif, serta konsistensi
dalam menjaga keseimbangan antara
pertumbuhan dan pengelolaan risiko.
Reflecting our strategic path,
the Board believes that enduring
growth depends on a foundation
of strong governance and effective
supervision, underpinned by
a continuous commitment to
harmonizing business growth
with prudent risk mitigation.
42
Ramoy Markus
Thimotius
Luntungan
Komisaris Utama
President Commissioner
2025 Laporan Tahunan
Annual Report
Page 43
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Para Pemangku Kepentingan yang Terhormat,
Dear Shareholders,
Tahun 2025 merupakan periode yang penuh dinamika, di mana The year 2025 was a highly dynamic period, marked by ongoing
perekonomian global masih dihadapkan pada ketidakpastian, global economic uncertainty, while the national economy
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sementara ekonomi nasional tetap menunjukkan ketahanan continued to demonstrate solid resilience with growth of
yang solid dengan pertumbuhan sekitar 5,0%. Di tengah kondisi approximately 5.0%. Amidst these conditions, BSG successfully
tersebut, BSG berhasil mencatatkan kinerja yang positif dan recorded positive and upward performance across its assets,
bertumbuh, baik dari sisi aset, kredit, maupun profitabilitas. Kinerja loans, and profitability. BSG’s financial performance throughout
keuangan BSG sepanjang tahun 2025 menunjukkan capaian 2025 generally remained on a positive trajectory, although
yang secara umum berada pada jalur yang positif, meskipun certain indicators require further attention to strengthen future
terdapat beberapa indikator yang perlu menjadi perhatian dalam performance. Total assets were recorded at IDR23.68 trillion,
rangka penguatan kinerja ke depan. Total aset tercatat sebesar reaching 104.21% of the target, reflecting solid growth. Third-Party
Rp23,68 triliun atau mencapai 104,21% dari target, mencerminkan Funds (DPK) also performed well, realizing IDR18.21 trillion, or
pertumbuhan yang solid. Dana Pihak Ketiga juga menunjukkan 111.01% of the set target.
kinerja yang baik dengan realisasi sebesar Rp18,21 triliun atau
111,01% dari target yang ditetapkan.
Dari sisi intermediasi, penyaluran kredit mencapai Rp16,77 In terms of intermediation, lending reached IDR16,77 trillion,
triliun atau 96,14% dari target, yang menunjukkan adanya ruang or 96.14% of the target, indicating a strategic opportunity for
optimalisasi dalam mendorong pertumbuhan kredit secara lebih optimization in driving more aggressive yet prudent loan growth.
agresif namun tetap prudent. Sementara itu, kinerja profitabilitas Meanwhile, profitability remained stable, with gross profit
43
tetap terjaga dengan capaian laba bruto sebesar Rp380,60 reaching IDR380.60 billion (104.18% of target) and net profit
miliar (104,18% dari target) dan laba neto sebesar Rp281.00 miliar at IDR281,00 billion (102.56% of target). Profitability ratios also
(102,56% dari target). Rasio profitabilitas juga menunjukkan kinerja showed relatively strong performance, with an ROA of 1.68% and
yang relatif baik, dengan ROA sebesar 1,68% dan ROE sebesar an ROE of 15.21%, both generally exceeding established targets.
15,21%, yang secara umum berada di atas target yang ditetapkan.
Dewan Komisaris memandang bahwa pencapaian ini merupakan The Board of Commissioners views these achievements as
hasil dari implementasi strategi yang tepat, disiplin dalam the result of effective strategic implementation, disciplined
pengelolaan risiko, serta sinergi yang kuat antara Direksi dan risk management, and strong synergy between the Board of
seluruh jajaran manajemen. Oleh karena itu, Dewan Komisaris Directors and all levels of management. Consequently, the Board
menyampaikan apresiasi kepada Direksi atas kepemimpinan of Commissioners expresses its appreciation to the Board of
yang efektif, serta kepada seluruh insan BSG atas dedikasi dan Directors for their effective leadership, and to all BSG employees
kontribusi dalam menjaga kinerja Bank tetap tumbuh secara for their dedication and contribution to maintaining the Bank’s
berkelanjutan. sustainable growth.
Laporan Manajemen
Management Report
Page 44
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Penilaian Komisaris atas Kinerja Direksi
Performance Assessment of the Board of Directors by
the Board of Commissioners
Dewan Komisaris menilai bahwa Direksi telah menjalankan fungsi The Board of Commissioners assesses that the Board of Directors
pengelolaan Bank secara efektif, dengan tetap berpegang pada has managed the Bank effectively while consistently adhering to
prinsip kehati-hatian dan tata kelola yang baik. prudential principles and good corporate governance.
Dalam menjalankan mandatnya, Direksi dinilai mampu menjaga In the execution of its mandate, the Board of Directors is
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
keseimbangan antara pertumbuhan bisnis dan pengelolaan risiko, deemed to have successfully balanced business growth with
serta responsif terhadap dinamika eksternal yang berkembang. risk management and remained responsive to evolving external
Selain itu, Direksi juga dinilai konsisten dalam memastikan bahwa dynamics. Furthermore, the Board of Directors has been
kebijakan strategis yang diambil selaras dengan arah bisnis Bank consistent in ensuring that strategic policies remain aligned with
dan ketentuan regulator. the Bank’s business direction and regulatory requirements.
Sepanjang tahun 2025, Direksi dinilai berhasil: Throughout 2025, the Board of Directors achieved significant
milestones, as follows:
1. Mendorong pertumbuhan bisnis yang sehat dan 1. Driving healthy and sustainable business growth;
berkelanjutan.
2. Menjaga kualitas aset dan stabilitas keuangan. 2. Maintaining asset quality and financial stability;
3. Mengoptimalkan fungsi intermediasi. 3. Optimizing the intermediation function;
4. Mengakselerasi transformasi digital. 4. Accelerating digital transformation.
Kinerja tersebut tercermin dari peningkatan laba, pertumbuhan This performance was reflected in increased profits, loan growth,
kredit, serta rasio keuangan yang tetap berada dalam batas yang and financial ratios that remained within healthy limits. The
sehat. Dewan Komisaris juga menilai bahwa Direksi responsif Board of Commissioners also evaluates the Board of Directors as
44
dalam menghadapi dinamika eksternal serta mampu menjaga highly responsive to external shifts and capable of maintaining a
keseimbangan antara ekspansi bisnis dan pengelolaan risiko. balance between business expansion and risk management.
Penerapan Keberlanjutan
Sustainability Implementation
Dewan Komisaris mengawasi implementasi prinsip keberlanjutan The Board of Commissioners oversees the implementation of
yang telah menjadi bagian integral dari strategi Bank. sustainability principles, which have become an integral part of
the Bank’s strategy.
Sepanjang tahun 2025, BSG telah menunjukkan komitmen dalam Throughout 2025, BSG demonstrated its commitment to
mendukung pembangunan berkelanjutan melalui: supporting sustainable development through:
1. Penyaluran kredit pada sektor-sektor produktif dan inklusif. 1. Lending to productive and inclusive sectors;
2. Dukungan terhadap UMKM dan ekonomi daerah. 2. Support for MSMEs and the regional economy;
3. Penguatan layanan keuangan berbasis digital untuk 3. Reinforcement of digital-based financial services to enhance
meningkatkan inklusi keuangan. financial inclusion.
Dewan Komisaris memandang bahwa langkah-langkah tersebut The Board of Commissioners views these initiatives as being
telah sejalan dengan prinsip Environmental, Social and aligned with Environmental, Social, and Governance (ESG)
Governance (ESG) serta mendukung peran Bank sebagai agen principles, reinforcing the Bank’s role as an agent of regional
pembangunan daerah. development.
2025 Laporan Tahunan
Annual Report
Page 45
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pengawasan implementasi kebijakan dan strategi
Supervision of Policy and Strategy Implementation
Dalam menjalankan fungsi pengawasan, Dewan Komisaris secara In exercising its supervisory function, the Board of Commissioners
aktif memastikan bahwa implementasi kebijakan strategis yang actively ensures that the implementation of strategic policies
ditetapkan Direksi berjalan konsisten dengan arah transformasi established by the Board of Directors remains consistent with
Bank, prinsip kehati-hatian, serta ketentuan regulator. the Bank’s transformation direction, prudent principles, and
regulatory requirements.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pengawasan dilakukan melalui mekanisme yang terstruktur Supervision is conducted through structured and continuous
dan berkelanjutan, antara lain melalui rapat gabungan Dewan mechanisms, including periodic joint meetings between the
Komisaris dan Direksi yang diselenggarakan secara berkala. Board of Commissioners and the Board of Directors. Throughout
Sepanjang tahun 2025, telah dilaksanakan 10 kali rapat gabungan, 2025, 10 joint meetings were held, specifically focusing on the
yang secara khusus membahas evaluasi realisasi Rencana Bisnis evaluation of the Bank Business Plan (RBB) realization, financial
Bank (RBB), pencapaian kinerja keuangan dan operasional, serta and operational performance achievements, and strategic
isu-isu strategis yang memerlukan perhatian manajemen. Dalam issues requiring management attention. During these forums,
forum tersebut, Dewan Komisaris memberikan arahan, masukan the Board of Commissioners provided guidance, strategic input,
strategis, serta rekomendasi perbaikan guna memastikan and recommendations for improvement to ensure optimal target
pencapaian target yang optimal. achievement.
Selain itu, Dewan Komisaris melakukan penelaahan secara Additionally, the Board of Commissioners conducts regular
berkala terhadap profil risiko Bank, termasuk risiko kredit, reviews of the Bank’s risk profile, including credit, liquidity, market,
likuiditas, pasar, dan operasional, serta mengevaluasi kecukupan and operational risks, and evaluates capital adequacy to support
permodalan dalam mendukung ekspansi usaha. Pengawasan ini business expansion. This oversight aims to ensure that business
bertujuan untuk memastikan bahwa pertumbuhan bisnis tetap growth remains within the established risk appetite corridors and
berada dalam koridor risk appetite yang telah ditetapkan serta is supported by a sufficient capital structure.
45
didukung oleh struktur permodalan yang memadai.
Dewan Komisaris juga melakukan evaluasi terhadap tindak The Board of Commissioners also evaluates the follow-
lanjut atas temuan audit, baik yang berasal dari audit internal up actions on audit findings from both internal audits and
maupun hasil pemeriksaan eksternal, termasuk regulator. external examinations, including those from regulators. The
Evaluasi difokuskan pada ketepatan waktu penyelesaian, kualitas evaluation focuses on the timeliness of resolution, the quality
perbaikan yang dilakukan, serta efektivitas mitigasi risiko yang of improvements made, and the effectiveness of the resulting
dihasilkan. Dewan Komisaris memastikan bahwa setiap temuan risk mitigation. The Board of Commissioners ensures that every
ditindaklanjuti secara tuntas, sehingga dapat memperkuat sistem finding is thoroughly addressed to strengthen the internal control
pengendalian internal dan mencegah potensi terulangnya system and prevent the recurrence of potential issues in the
permasalahan di masa mendatang. future.
Melalui pendekatan pengawasan yang aktif, komprehensif, dan Through this active, comprehensive, and risk-based oversight
berbasis risiko tersebut, Dewan Komisaris memastikan bahwa approach, the Board of Commissioners ensures that every policy
setiap kebijakan dan langkah strategis yang diambil Direksi and strategic step taken by the Board of Directors is not only
tidak hanya selaras dengan arah bisnis Bank, tetapi juga mampu aligned with the Bank’s business direction but also maintains
menjaga stabilitas kinerja serta memperkuat ketahanan Bank performance stability and strengthens the Bank’s resilience
dalam menghadapi dinamika internal maupun eksternal. against internal and external dynamics.
Laporan Manajemen
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Implementasi Tata Kelola dan WBS
Governance and WBS Implementation
Dewan Komisaris menilai bahwa penerapan Good Corporate The Board of Commissioners assesses that the implementation
Governance (GCG) di BSG telah berjalan dengan baik dan of Good Corporate Governance (GCG) at BSG has proceeded
konsisten. Penguatan tata kelola tercermin dari kepatuhan effectively and consistently. This strengthening of governance
terhadap regulasi, efektivitas sistem pengendalian internal, serta is reflected in full regulatory compliance, the effectiveness
meningkatnya kualitas transparansi dan akuntabilitas. of internal control systems, and the enhanced quality of
transparency and accountability.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dewan Komisaris menekankan pentingnya penguatan The Board of Commissioners emphasizes the importance of
budaya kepatuhan dan integritas sebagai bagian dari fondasi reinforcing a culture of compliance and integrity as a fundamental
keberlanjutan perusahaan. Selain itu, mekanisme Whistleblowing pillar of corporate sustainability. Furthermore, the Whistleblowing
System (WBS) telah diimplementasikan sebagai sarana pelaporan System (WBS) has been implemented as a transparent and
pelanggaran yang transparan dan akuntabel. Dewan Komisaris accountable mechanism for reporting violations. The Board of
memastikan bahwa setiap laporan yang masuk ditindaklanjuti Commissioners ensures that every report received is followed
secara objektif dan profesional, sehingga mampu memperkuat up objectively and professionally, thereby strengthening
integritas organisasi. organizational integrity.
Penilaian Komite di bawah Dewan Komisaris
Assessment of Committees under the Board of Commissioners
Dalam mendukung pelaksanaan fungsi pengawasan, Dewan To support the execution of its supervisory function, the Board of
46
Komisaris dibantu oleh komite-komite, antara lain: Commissioners is assisted by the following committees:
1. Komite Audit. 1. Audit Committee
2. Komite Pemantau Risiko. 2. Risk Monitoring Committee
3. Komite Remunerasi dan Nominasi. 3. Remuneration and Nomination Committee
Dewan Komisaris menilai bahwa komite-komite tersebut telah The Board of Commissioners evaluates that these committees
menjalankan fungsi secara efektif, khususnya dalam: have performed their functions effectively, particularly in:
1. Melakukan kajian atas laporan keuangan dan pengendalian 1. Reviewing financial statements and internal controls;
internal.
2. Memantau profil risiko dan implementasi manajemen risiko. 2. Monitoring risk profiles and the implementation of risk
management;
3. Memberikan rekomendasi terkait kebijakan remunerasi dan 3. Providing recommendations regarding remuneration policies
suksesi. and succession planning.
Kontribusi komite-komite tersebut menjadi faktor penting dalam The contributions of these committees remain significant in
menjaga kualitas pengawasan dan pengambilan keputusan. maintaining the quality of supervisory and strategic decision-
making.
2025 Laporan Tahunan
Annual Report
Page 47
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Susunan Dewan Komisaris
Composition of the Board of Commissioners
Sebagai bagian dari penguatan tata kelola dan keberlanjutan As part of the effort to strengthen governance and ensure
kepemimpinan, BSG melaksanakan Rapat Umum Pemegang leadership continuity, BSG convened an Extraordinary General
Saham Luar Biasa (RUPS LB) pada tanggal 09 April 2025 yang Meeting of Shareholders (EGM) on April 9, 2025, which resolved
menetapkan perubahan komposisi Dewan Komisaris. Melalui to change the composition of the Board of Commissioners.
keputusan tersebut, Perseroan melakukan pemberhentian Through this resolution, the Company honorably discharged
dengan hormat kepada sebagian anggota Dewan Komisaris certain members of the Board and appointed a new lineup as a
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
serta mengangkat susunan Dewan Komisaris yang baru step toward organizational refreshment and the strengthening of
sebagai langkah penyegaran organisasi dan penguatan fungsi the oversight function.
pengawasan.
Per 31 Desember 2025, susunan Dewan Komisaris BSG adalah As of December 31, 2025, the composition of BSG’s Board of
sebagai berikut: Commissioners is as follows:
Jabatan Nama
No.
Position Name
Komisaris Utama
1. Ramoy Markus Thimotius Luntungan
President Commissioner
Komisaris
2. Max R.M. Kembuan
Commissioner
Komisaris Independen
3. Sam Sachrul Mamonto
Independent Commissioner
Komisaris Independen
4. Djafar Alkatiri
Independent Commissioner
5.
Komisaris Independen
Independent Commissioner
Jaclyn Ivana Koloay 47
Komposisi ini mencerminkan kombinasi kompetensi, This composition reflects a balanced combination of competence,
independensi, dan pengalaman yang memadai dalam independence, and extensive experience, providing optimal
mendukung fungsi pengawasan secara optimal. support for the supervisory function.
Prospek 2026
2026 Outlook
Dewan Komisaris memandang bahwa prospek industri perbankan The Board of Commissioners views the outlook for the banking
pada tahun 2026 tetap positif, meskipun diwarnai oleh tantangan industry in 2026 as remaining positive, despite the persistence
global yang masih berlanjut. of global challenges.
BSG diharapkan dapat terus: BSG is expected to consistently:
1. Memperkuat fundamental bisnis dan struktur permodalan; 1. Strengthen business fundamentals and capital structure;
2. Meningkatkan kualitas aset dan manajemen risiko; 2. Enhance asset quality and risk management;
3. Mengakselerasi transformasi digital; 3. Accelerate digital transformation;
4. Memperluas peran dalam mendukung ekonomi daerah. 4. Expand its role in supporting the regional economy.
Dewan Komisaris akan terus menjalankan fungsi pengawasan The Board of Commissioners is dedicated to maintaining proactive
secara optimal guna memastikan bahwa Bank tetap berada pada and objective oversight, ensuring that every step toward the
jalur pertumbuhan yang sehat, berkelanjutan, dan sesuai dengan Bank’s future growth is taken within the framework of sound
prinsip tata kelola yang baik. corporate governance.
Laporan Manajemen
Management Report
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Penutup
Closing
Kami menyampaikan apresiasi kepada Direksi atas pelaksanaan We extend our appreciation to the Board of Directors for their
fungsi pengelolaan yang efektif, serta kepada seluruh insan BSG effective management and to all BSG employees for their
atas dedikasi yang telah diberikan. Ucapan terima kasih juga kami unwavering dedication. We also convey our gratitude to our
sampaikan kepada pemegang saham, regulator, dan nasabah shareholders, regulators, and customers for the continued trust
atas kepercayaan yang terus diberikan kepada BSG. placed in BSG.
Dewan Komisaris akan terus menjalankan fungsi pengawasan The Board of Commissioners will continue to exercise its
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
secara independen dan objektif, serta memastikan bahwa setiap supervisory function independently and objectively, ensuring
kebijakan dan strategi yang dijalankan senantiasa berorientasi that every policy and strategy implemented remains oriented
pada keberlanjutan dan penciptaan nilai jangka panjang. toward sustainability and long-term value creation.
Manado, 6 Februari 2026
Manado, February 6, 2026
Atas Nama Dewan Komisaris
On Behalf of the Board of Commissioners
48 Ramoy Markus Thimotius Luntungan
Komisaris Utama
President Commissioner
2025 Laporan Tahunan
Annual Report
Page 49
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
ANGGOTA DEWAN KOMISARIS
MEMBERS OF THE BOARD OF COMMISSIONERS
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Ramoy Markus Thimotius Luntungan
Komisaris Utama
President Commissioner
Max R.M. Kembuan Sam Sachrul Mamonto
Komisaris Komisaris Independen
Commissioner Independent Commissioner
49
Djafar Alkatiri Jaclyn Ivana Koloay
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
Laporan Manajemen
Management Report
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
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PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
50
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
51
Profil Perusahaan
Company Profile
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Informasi Umum Perusahaan
Company General Informations
Nama Perusahaan | Company’s Name
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nama Panggilan | Call Name
BSG
Bidang Usaha | Business Sector
Perbankan Umum
Commercial Banking
Tanggal Pendirian | Establishment Date
3 Juni 1961
June 3, 1961
52
Status Bank | Bank’s Status Kepemilikan Saham | Shareholding
KBMI - 1
22,35%
38,03%
7,36%
7%
Status Badan Hukum | Legal Entity’s Status 5, 5
0%
Perseroan Terbatas
,8
Limited Liability Company
11
14,90%
Dasar Hukum | Legal Framework
Akta No. 88 tanggal 17 Maret 1961 oleh Raden Hadiwido Pemerintah Daerah Provinsi Sulawesi Utara (38,03%)
Deed No. 88 on March 17, 1961 by Raden Hadiwido North Sulawesi Province Regional Government (38.03%)
Pemerintah Daerah Kabupaten dan Kota Se-Provinsi Sulawesi
Utara (14,90%)
Regency and City Regional Governments of North Sulawesi
Province (14.90%)
Pemerintah Daerah Provinsi Gorontalo (5,57%)
Modal Dasar | Authorized Capital Gorontalo Province Regional Government (5.57%)
Rp5.000.000.000.000
Pemerintah Daerah Kabupaten dan Kota Se-Provinsi Gorontalo
(11,80%)
IDR5,000,000,000,000 Regency and City Regional Governments of Gorontalo Province
(11.80%)
Modal Disetor Penuh | Paid-up Capital Koperasi Karyawan BSG (7,36%)
Rp1.400.067.600.000
BSG Employee Cooperatives (7.36%)
PT Mega Corpora (22,35%)
IDR1,400,067,600,000 PT Mega Corpora (22.35%)
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Nomor Induk Berusaha (NIB) | Single Business Number (NIB) NPWP | NPWP
9120201871462 01.148.694.1.821-000
Nama KBLI | KBLI Name Kode KBLI | KBLI Code Sekretaris Perusahaan | Corporate Secretary
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Penanaman Modal Dalam Negeri (PMDN) corsec@banksulutgo.co.id
Domestic Investment (PMDN) 64123
Kontak Alamat | Contact Address
Sekretaris Perusahaan
Alamat Kantor Pusat | Head Office Address
Corporate Secretary
Kompleks Marina Plaza
Kompleks Marina Plaza
Jl. Pierre Tendean No. 100 - Manado 95111
Jl. Pierre Tendean No. 100 - Manado 95111
Telp/Phone : (0431) 888659
Telp/Phone : (0431) 888659
Fax/Fac : (0431) 854522
Fax/Fac : (0431) 854522
E-mail : corsec@banksulutgo.co.id
53
Jumlah Karyawan | Total Employee Call Center | Call Center Website | Website
2.064 orang/people 1500-659 www.banksulutgo.co.id
Media Sosial | Social Media
@BankSulutGo @BankSulutGo BankSulutGo
Jaringan Kantor | Office Network
1 Kantor Pusat
Head Office 1 Kantor Wilayah
Regional Office 1 Kantor Cabang Utama
Main Branch Office 25 Kantor Cabang
Branch Offices
25 Kantor Cabang Pembantu
Sub-Branch Offices 63 Kantor Cabang Pembantu Layanan Kas*
Cash Service Sub-Branch Offices* 296 ATM & CRM
ATMs & CRMs
*) Mengalami proses perubahan status jenis jaringan sesuai POJK Nomor 12/POJK.03/2021 tentang Bank Umum
*) Subject to process of changes in the status of network type under POJK Number 12/POJK.03/2021 on Commercial Banks
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Company Profile
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Bidang Usaha
Line of Business
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
54
Sesuai dengan Anggaran Dasar Bank yang terakhir diubah In accordance with the Bank’s Articles of Association, as recently
melalui Akta Pernyataan Keputusan Rapat No. 137 tanggal 24 amended by the Deed of Statement of Meeting Resolution
Juni 2013, yang dibuat di hadapan M.S.E. Pangemanan, S.H., Number 137 dated June 24, 2013, by M.S.E. Pangemanan,
Notaris di Manado, pada pasal 3 menyebutkan maksud dan S.H., Notary in Manado, Article 3 states that the purpose and
tujuan BSG adalah berusaha dalam bidang perbankan dan objective of BSG is to engage in banking and other financial
jasa keuangan lainnya yang dapat dilakukan oleh suatu bank services as permitted for a bank under the prevailing laws and
berdasarkan peraturan perundangan yang berlaku di Indonesia, regulations in Indonesia, as follows:
sebagai berikut :
1. Menghimpun dana dari masyarakat dalam bentuk simpanan 1. To raise funds from the public in the form of deposits,
berupa giro, deposito berjangka, sertifikat deposito, including current accounts (giro), time deposits, deposit
tabungan dan/atau bentuk lain yang dipersamakan certificates, savings, and/or other equivalent forms;
dengan itu;
2. Memberikan Kredit; 2. To provide credit facilities;
3. Menerbitkan surat pengakuan hutang; 3. To issue debt acknowledgment letters;
4. Membeli, menjual atau menjamin atas risiko sendiri 4. To purchase, to sell, or to underwrite for its own risk or for
maupun untuk kepentingan dan atas perintah nasabahnya; the interest and upon the instruction of its customers;
5. Memindahkan uang baik untuk kepentingan sendiri 5. To transfer funds, both for its own interest and for the
maupun untuk kepentingan nasabah; interest of customers;
6. Menempatkan dana pada, meminjam dana dari, atau 6. To place funds with, to borrow funds from, or to lend
meminjamkan dana kepada Bank lain, baik dengan funds to other banks, through the use of letters,
menggunakan surat, sarana telekomunikasi maupun telecommunications, sight drafts, checks, or other means;
dengan wesel unjuk, cek atau sarana lain;
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7. Menerima pembayaran dari tagihan atau surat berharga 7. To receive payments from receivables or securities and to
dan melakukan perhitungan dengan atau antar pihak conduct settlements with or between third parties;
ketiga;
8. Menyediakan tempat untuk menyimpan barang dan surat 8. To provide safety deposit boxes for goods and securities;
berharga;
9. Melakukan kegiatan penitipan untuk kepentingan pihak 9. To engage in custodial activities for the benefit of other
lain berdasarkan suatu kontrak; parties based on a contract;
10. Melakukan penempatan dana dari nasabah kepada 10. To conduct fund placements from customers to other
nasabah lainnya dalam bentuk surat berharga yang tidak customers in the form of securities not listed on the stock
tercatat di bursa efek; exchange;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
11. Membeli sebagian atau seluruh agunan baik melalui 11. To purchase part or all of the collateral, whether through
pelelangan maupun di luar pelelangan berdasarkan auction or outside of auction, based on voluntary
penyerahan secara sukarela oleh pemilik agunan atau submission by the collateral owner or based on power of
berdasarkan kuasa untuk menjual di luar lelang dari pemilik attorney to sell outside of auction in the event a debtor
agunan dalam hal debitor tidak memenuhi kewajibannya fails to fulfill their obligations to the Company, provided
kepada Perseroan, dengan ketentuan agunan yang diberi that such purchased collateral must be liquidated as soon
tersebut wajib segera dicairkan secepatnya; as possible;
12. Melakukan kegiatan anjak piutang, usaha kartu kredit dan 12. To engage in factoring, credit card business, and trustee
kegiatan wali amanat; (wali amanat) activities;
13. Melakukan kegiatan dalam valuta asing dan/atau sebagai 13. To conduct foreign exchange activities and/or to act as
Bank Devisa dengan memenuhi ketentuan yang ditetapkan a Foreign Exchange Bank, subject to the provisions set by
oleh yang berwenang; the authorities;
14. Melakukan kegiatan penyertaan modal pada Bank atau 14. To engage in equity participation in other banks or
perusahaan lain di bidang keuangan antara lain sewa guna companies in the financial sector, including leasing,
usaha, modal ventura, perusahaan efek, asuransi serta venture capital, securities companies, insurance, as well as
lembaga kliring penyelesaian dan penyimpanan dengan clearing, settlement, and depository institutions, subject to
memenuhi ketentuan yang ditetapkan yang berwenang; the provisions set by the authorities;
15. Melakukan kegiatan penyertaan modal sementara untuk 15. To engage in temporary equity participation to address 55
mengatasi akibat kegagalan kredit atau kegagalan the impact of credit or financing failures based on Sharia
pembiayaan berdasarkan prinsip syariah, dengan syarat principles, provided that such participation is withdrawn in
harus menarik kembali penyertaannya dengan memenuhi accordance with the provisions set by the authorities;
ketentuan yang ditetapkan oleh yang berwenang;
16. Bertindak sebagai pendiri dana pensiun sesuai dengan 16. To act as a pension fund founder in accordance with the
ketentuan Peraturan Perundang-undangan tentang Dana laws and regulations concerning Pension Funds;
Pensiun;
17. Memberi bantuan teknis kepada Badan Usaha Milik Daerah 17. To provide technical assistance to Regional Government-
(BUMN) di lingkungan Daerah Provinsi Sulawesi Utara Owned Enterprises (BUMD) within the Provincial
dan Daerah Kabupaten/Daerah Kota Seluruh Provinsi Government of North Sulawesi and Regency/Municipal
Sulawesi Utara dan Provinsi Gorontalo yang berbadan Governments throughout North Sulawesi and Gorontalo
hukum perseroan terbatas (PT) dalam rangka pengelolaan Provinces that are incorporated as limited liability
keuangan daerah; companies (PT) in the context of regional financial
management;
18. Melakukan kegiatan perbankan termasuk perbankan 18. To engage in other banking activities, including both
konvensional maupun perbankan berdasarkan prinsip conventional and Sharia-based banking, as well as other
syariah serta kegiatan usaha lain yang lazim dilakukan oleh business activities commonly conducted by banks,
Bank sepanjang tidak bertentangan dengan Peraturan provided they do not conflict with prevailing laws and
Perundang-undangan yang berlaku. regulations.
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Company Profile
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Riwayat Singkat BSG
A Brief History of BSG
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo, PT Bank Pembangunan Daerah Sulawesi Utara, also referred to
disebut juga “Bank SulutGo” atau “BSG”, berdiri dengan nama as “Bank SulutGo” or “BSG”, was established under the name
Bank Pembangunan Daerah Sulawesi Utara Tengah berdasarkan of North Central Sulawesi Regional Development Bank under
Akta No. 88 tanggal 17 Maret 1961 oleh Raden Hadiwido, No. 88 on March 17 1961 by Raden Hadiwido, Notary Public
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Notaris pengganti dari Raden Kadiman, Notaris di Jakarta yang replacing Raden Kadiman, Notary Public in Jakarta revised by
diperbaiki dengan Akta Perubahan Anggaran Dasar No. 22 Deed of Amendment to Articles of Association No. 22 on August
tanggal 4 Agustus 1961 oleh Raden Kadiman Notaris di Jakarta 04, 1961 by Raden Kadiman Notary Public in Jakarta and Deed
dan Akta Perubahan Anggaran Dasar No. 46 tanggal 10 Oktober of Amendment to Articles of Association No. 46 on October 10,
1961 oleh Raden Hadiwido pengganti dari Raden Kadiman, 1961 by Raden Hadiwido, substitute for Raden Kadiman, Notary
Notaris di Jakarta, yang telah memperoleh pengesahan dari Public in Jakarta, which has obtained approval of Minister of
Menteri Kehakiman Republik Indonesia dengan penetapan Justice of Republic of Indonesia with stipulation No. J.A.5/109/6
No. J.A.5/109/6 tanggal 13 Oktober 1961. on October 13, 1961.
Seiring waktu, nama dan bentuk badan hukumnya beberapa Over time, the name and form of the legal entity has been
kali berubah. Pernah menjadi Perusahaan Daerah Bank subject to change several times. It was Perusahaan Daerah
Pembangunan Daerah Sulawesi Utara sesuai Peraturan Daerah Bank Pembangunan Daerah Sulawesi Utara under Regional
tanggal 2 Juni 1964. Perubahan itu mengikuti Undang-Undang Regulations on June 2, 1964. This change complies with Law
No. 13 tahun 1964 tentang antara lain pembentukan Provinsi No. 13 of 1964 regarding, among other things, the formation of
Daerah Tingkat I Sulawesi Utara. Level I North Sulawesi Regional Province.
56
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Pada tahun 1999, bentuk badan hukum Bank Pembangunan In 1999, the legal entity form of North Sulawesi Regional
Daerah Sulawesi Utara berubah dari perusahaan daerah Development Bank changed from a regional company to a
menjadi perseroan terbatas (PT). Sebagai perseroan terbatas limited liability company (PT). As a limited liability company, the
maka pendirian Bank Sulut dilakukan dengan Akta No. 7 tanggal establishment of Bank Sulut was executed by Deed No. 7 on
14 April 1999. April 14, 1999.
Dibuat di hadapan Joanes Tommy Lasut, SH, notaris di Manado It was executed before Joanes Tommy Lasut, SH, a notary public
yang disahkan oleh Menteri Kehakiman R.I dengan Keputusan in Manado which was approved by the Minister of Justice of
No. C-8296.HT.01.01.TH’99 tanggal 14 Mei 1999. Republic of Indonesia by Decree No. C-8296.HT.01.01.TH’99 on
May 14, 1999.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Perubahan ini telah diumumkan dalam Berita Negara R.I. No. This change has been announced in the State Gazette
63 tanggal 6 Agustus 1999 dan Tambahan Berita Negara R.I. of Republic of Indonesia No. 63 on August 6, 1999 and
No. 4772. Modal dasar ditetapkan saat itu senilai Rp100 miliar Supplement to State Gazette of Republic of Indonesia No. 4772.
dengan kepemilikan daerah provinsi, kabupaten dan kota. The authorized capital was set at that time at IDR100 billion with
regional ownership by provinces, regencies and cities.
Perubahan bentuk badan hukum Bank Sulut tersebut The change in the legal entity form of Bank Sulut is a
merupakan tuntutan dalam rangka memenuhi salah satu requirement in order to comply with one of the requirements
persyaratan mengikuti program rekapitalisasi perbankan. Saat for participating in the banking recapitalization program. Bank
itu Bank Sulut menghadapi risiko kewajiban pemenuhan modal Sulut at that time faced the risk of having to fulfill the minimum
minimum (KPPM) kurang dari 8%. capital requirement (KPPM) of less than 8%.
Berdasarkan Peraturan Daerah No. 84 tahun 1998 tentang Subject to Regional Regulation No. 84 of 1998 on Commercial
Program Rekapitalisasi Bank Umum, Surat Keputusan Bersama Bank Recapitalization Program, Joint Decree of Minister of
Menteri Keuangan dan Gubernur Bank Indonesia No. 135/ Finance and Governor of Bank Indonesia No. 135/KMK.017/1999
KMK.017/1999 dan No. 32/17/KEP/GBI tanggal 9 April 1999, Bank and No. 32/17/KEP/GBI dated April 9, 1999, Bank Sulut has 57
Sulut telah menandatangani Perjanjian Rekapitalisasi. signed a Recapitalization Agreement.
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Pada tahun 2004, Pemerintah RI melalui Menteri Keuangan In 2004, the Indonesian Government through Minister of
telah menjual kembali (divestasi) seluruh saham negara pada Finance resold (divested) all state shares in Bank Sulut based
Bank Sulut berdasarkan Perjanjian Jual beli seluruh Saham on the Agreement of Sale and Purchase of all State Shares and
Negara dan Pelunasan Obligasi Negara pada PT Bank Sulut Repayment of State Bonds at PT Bank Sulut on June 30, 2004.
tanggal 30 Juni 2004.
Setelah Bank Sulut melepaskan diri dari program rekapitalisasi After Bank Sulut withdrew from the banking recapitalization
perbankan terjadi beberapa perubahan Anggaran Dasar program, several changes were made to the Articles of
berkaitan dengan perubahan susunan kepemilikan saham Association relating to changes in the composition of share
setelah divestasi saham negara. ownership following the divestment of state shares.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Terakhir dengan peningkatan modal dasar dari Rp100 miliar Ultimately, the authorized capital increased from IDR100 billion
menjadi Rp300 miliar yang telah mendapat persetujuan Menteri to IDR300 billion which has received approval from Minister of
Hukum dan Hak Asasi Manusia RI No. C-24640 HT.01.04. Law and Human Rights of Republic of Indonesia No. C-24640
TH.2006 tanggal 23 Agustus 2006. Hal ini telah diumumkan HT.01.04.TH.2006 on August 23, 2006. This was announced in
dalam Berita Negara RI tanggal 23 Oktober 2006 No. 85 the State Gazette of Republic of Indonesia on October 23, 2006
Tambahan No. 11432/2006. No. 85 Supplement No. 11432/2006.
PT Bank Pembangunan Daerah Sulawesi Utara (PT Bank Sulut) PT Bank Pembangunan Daerah Sulawesi Utara (PT Bank Sulut)
kemudian berubah menjadi PT Bank Pembangunan Daerah later changed to PT Bank Pembangunan Daerah Sulawesi Utara
Sulawesi Utara Gorontalo (BSG). Gorontalo (BSG).
Perubahan ini sesuai hasil Rapat Umum Pemegang Saham Luar This change complies with the results of Extraordinary General
Biasa PT Bank Sulut pada 8 Mei 2015. Juga sesuai Keputusan Meeting of Shareholders of PT Bank Sulut on May 8, 2015. It
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia also complies with Decree of Minister of Law and Human Rights
dengan No. AHU-0935695.AH.01.02.TAHUN 2015 tanggal of Republic of Indonesia with No. AHU-0935695.AH.01.02.Year
23 Mei 2015 dan Keputusan Dewan komisioner Otoritas Jasa 2015 on May 23, 2015 and Decision of Board of Commissioners
58 Keuangan No. 17/ KDK.03/2015 tanggal 23 September 2015. of Otoritas Jasa Keuangan No. 17/KDK.03/2015 on September
23, 2015.
Perkembangan BSG terus memperlihatkan peningkatan dari The development of BSG continues to represent improvement
waktu ke waktu menjawab tantangan industri perbankan from time to time in response to the challenges of the banking
khususnya dalam hal sistem pelayanan yang telah terkoneksi industry, particularly in terms of digitally connected service
secara digital dan penggunaan teknologi yang mutakhir dengan systems and the use of the latest technology while still making
tetap menjadikan kepuasan nasabah sebagai faktor yang paling customer satisfaction the most significant factor.
utama.
Di tahun 2017, BSG mengeluarkan program BSGdigital sebagai In 2017, BSG launched BSGdigital program as a new business
pilar bisnis baru, yang dilanjutkan dengan peluncuran produk pillar, followed by the launch of digital-based products and
dan layanan yang berbasis digital seperti BSGkasda v2, services such as BSGkasda v2, BSGsamsat for Gorontalo
BSGsamsat Wilayah Gorontalo, USS Banking, dan Pinjaman Region, USS Banking, and Pinjaman Diskonto the following year.
Diskonto pada tahun berikutnya. Berbagai produk dan These various superior products and services turn BSG to be
layanan unggulan tersebut memposisikan BSG menjadi bank a trusted bank and the choice of the people of North Sulawesi
yang terpercaya dan pilihan masyarakat Sulawesi Utara dan and Gorontalo according to the the “Torang Pe Bank” tagline.
Gorontalo sesuai dengan tagline “Torang Pe Bank.”
Di tahun 2019 BSG menghadirkan produk BSGdebit dengan In 2019, BSG presented BSGdebit product with chip technology
teknologi chip yang dapat digunakan bertransaksi di mesin EDC that can be used for transactions on EDC machines with Garuda
berlogo Garuda GPN di seluruh Indonesia. Selain itu, BSG juga GPN logo throughout Indonesia. In addition, BSG also signed
menandatangani kerja sama dengan beberapa sekolah untuk collaborations with several schools to facilitate education fee
mempermudah transaksi pembayaran iuran pendidikan dan payment transactions and a collaboration with PDAM Gorontalo
penandatanganan kerja sama dengan PDAM Gorontalo yang which entrusts its financial management and payments to BSG.
mempercayakan pengelolaan keuangan dan pembayarannya
kepada BSG.
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Pada tahun 2021, BSG secara resmi meluncurkan aplikasi In 2021, BSG officially launched BSGtouch mobile banking
mobile banking BSGtouch yang akan semakin memberikan application which will make it even easier for customers to make
kemudahan bagi nasabah dalam melakukan transaksi. transactions.
Dengan mempertahankan kinerja dan performa saat ini, By maintaining the current achievement and performance, the
cakupan jaringan kegiatan operasional BSG semakin diperluas network coverage of BSG operational activities is significantly
hingga ke pelosok daerah yang belum tersentuh layanan expanded to remote areas that have not been touched by
perbankan dengan mendirikan kantor kas daerah yang berbasis banking services by establishing internet-based regional
internet, akan mempermudah dan mempercepat proses cash offices, which will facilitate and accelerate the banking
transaksi perbankan di mana saja dan kapan saja. transaction process anywhere and anytime.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Perubahan nama dan Status Changes in Name and Status
Bank telah mengalami 4 (empat) kali perubahan nama dan The Bank has undergone 4 (four) changes in name and
status sejak didirikan di tahun 1961 hingga akhir tahun 2020, status since its establishment in 1961 until the end of 2020, as
sebagaimana dijabarkan pada bagan berikut: described in the following chart:
01 02
Bank Pembangunan Daerah Sulawesi Utara Tengah, Perusahaan Daerah Bank Pembangunan Daerah Sulawesi
Berdasarkan Akta No. 88 tanggal 17 Maret 1961 Utara, Berdasarkan Undang-undang No. 13 tahun 1962 tentang
ketentuan-ketentuan pokok Bank Pembangunan Daerah
Bank Pembangunan Daerah Sulawesi Tengah Utara, under jo. Undang-undang No. 13 tahun 1964 tentang antara lain
Deed No. 88 on March 17, 1961 pembentukan Provinsi Daerah Tingkat I Sulawesi Utara dan 59
Perda tanggal 2 Juni 1964
Perusahaan Daerah Bank Pembangunan Daerah Sulawesi Utara,
under Law No. 13 of 1962 on the main provisions of Regional
Development Banks jo. Law No. 13 of 1964 concerning, among
other things, the formation of Level I North Sulawesi Province
and Regional Regulation on June 2, 1964
03 04
Perseroan Terbatas Bank Pembangunan Daerah Sulawesi PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo,
Utara, Berdasarkan Peraturan Daerah Provinsi Daerah Tingkat I berdasarkan Rapat Umum Pemegang Saham Luar Biasa tanggal
Sulawesi Utara No. 1 tahun 1999 8 Mei 2016; Keputusan Menteri Hukum dan Hak Asasi Manusia
Republilk Indonesia dengan No. AHU0935695.AH.01.02. Tahun
Perseroan Terbatas Bank Pembangunan Daerah Sulawesi Utara, 2015 tanggal 23 Mei 2015 dan Keputusan Dewan Komisioner
under Regional Regulation of Level I North Sulawesi Province Otoritas Jasa Keuangan No. 17/KDK.03/2015 tanggal 23
No. 1 of 1999Deed No. 88 on March 17, 1961 September 2015
PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo,
based on Extraordinary General Meeting of Shareholders on
May 08, 2016; Decree of Minister of Law and Human Rights
of Republic of Indonesia No. AHU0935695.AH.01.02. 2015 on
May 23, 2015 and Decision of the Board of Commissioners of
Otoritas Jasa Keuangan No. 17/KDK.03/2015 on September 23,
2015
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Jejak Langkah
Milestones
Perubahan bentuk badan hukum Perusahaan
Daerah Bank Pembangunan Daerah Sulawesi
Utara dari menjadi Perseroan Terbatas Bank
Pembangunan Daerah Sulawesi Utara
KPR Bank Pembangunan Change of legal form of the Regional Company
Daerah Sulawesi Utara of North Sulawesi Regional Development Bank
from being a Limited Liability Company of North
Tengah berdiri Melepas Obligasi I Bank
Sulawesi Regional Development Bank
KPR Bank Pembangunan Sulawesi Utara Penandatanganan Perjanjian Rekapitalisasi
Daerah Sulawesi Utara Releases Bank Sulawesi Perbankan
Tengah established Utara Bond I Signing of Banking Recapitalization Agreement
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1961 1964 1990 1991 1999 2004
Menjadi Perusahaan Melepas Obligasi II Bank Menjadi Perusahaan Daerah
Daerah Bank Pembangunan Sulawesi Utara Bank Pembangunan Daerah
Daerah Sulawesi Utara Bank of North Sulawesi Sulawesi Utara
Became Regional Company Second Bond Release Became Regional Company of
of North Sulawesi Regional North Sulawesi Regional
Development Bank Development Bank
BSG Launching Kredit Bohusami
(Ba-Kobong, Ba-Ternak, Ba-Soma,
BSG Luncurkan Tabungan Ba-Tibo & Perempuan Hebat)
60
Bohusami Plan (TBP) dan Pembukaan Kantor Wilayah BSG Launching Bohusami Credit
Tabungan Bohusami Gorontalo (Ba-Kobong, Ba-Ternak, Ba-Soma,
Ba-Tibo & Perempuan Hebat)
Young Opening of Gorontalo Regional BSG Gelar Kick Off Meeting Penerapan
Pemanfaatan aplikasi Kasda Office ISO 37001:2016 SMAP
Online desa yang terintegrasi Peresmian Gedung Kantor BSG Holds Kick Off Meeting for ISO
dengan Sistem Keuangan Pusat Baru 37001:2016 SMAP Implementation
Inauguration of New Head BSG Dipercaya Kelola Keuangan Sinode
Desa (SISKEUDES) GMIM
BSG Launches Bohusami Plan Office Building BSG Trusted to Manage GMIM Synod
Savings Account (TBP) and Launching QRIS dan Kartu Finances
Bohusami Young Savings Account Kredit Pemerintah Daerah Penerbitan Obligasi Berkelanjutan Tahap
Utilization of the Village Online I sebesar Rp750miliar
Launching QRIS and Local
Regional Cash Application Issuance of Shelf Registration Bonds
integrated with the Village Government Credit Cards Phase I amounting to IDR750 billion
Financial System (SISKEUDES)
2025 2024 2023 2022 2021
Fitch Rating Afirmasi Peringkat BSG dan Taspen MOU Penyaluran
Bank SulutGo A Outlook Stabil Dana Pensiunan di Sulawesi Utara
Fitch Rating Affirms Bank SulutGo
BSG and Taspen MOU on Pension
A Outlook Stable
Bank SulutGo dan Mitracomm Fund Distribution in North Sulawesi
Ekasarana Menandatangani BSG Menggandeng IBI dan Binus
Kerja Sama Switching Aggregator Business School tingkatan kualitas
Bank SulutGo and Mitracomm talenta pegawai
Ekasarana Sign Switching
Aggregator Cooperation BSG Collaborates with IBI and Binus
BSG Resmi melakukan kerja sama Business School to Improve Employee
KUB dengan Mega Corpora Talent Quality
BSG Officially Cooperates with BSG Meraih Predikat Kinerja
Mega Corpora
Excellent pada Infobank Award 2022
BSG Achieves Excellent Performance
Predicate in Infobank Award 2022
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Corporate Social Responsibility
Membuka cabang di Jakarta Masuknya Investor Strategis Swasta Bank SulutGo meluncurkan Tabungan
Opened a branch in Jakarta PT Mega Corpora resmi menjadi Bunaken dan menetapkan tahun 2013
Melepas Obligasi III Bank pemegang saham di Bank SulutGo sebagai Tahun Pelayanan
Sulawesi Utara Private Strategic Investor PT Mega Bank SulutGo launched Bunaken
North Sulawesi Bank Releases Corpora officially became a Savings and established 2013 as the
Bond III shareholder in Bank SulutGo Year of Service
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2005 2010 2011 2012 2013 2014
Membuka Cabang di Surabaya Perubahan Organisasi pada Bulan Bank SulutGo menawarkan
Opening a Branch in Surabaya Februari dan September 2012 Obligasi V tahun 2015 senilai
Melepas Obligasi IV dan Organizational Changes in February Rp750 miliar
and September 2012
Subordinasi 1 Bank SulutGo offers 2015
Penerapan PBI 14/26 Bank Umum
Releases Bond IV and Kegiatan Usaha Bond V worth IDR750 billion
Subordinated 1 Implementation of PBI 14/26
Commercial Bank Business Activities
PT Bank Pembangunan Daerah Sulawesi
Utara (PT Bank Sulut) berubah menjadi
PT Bank Pembangunan Daerah Sulawesi
Utara Gorontalo (PT Bank SulutGo)
PT Bank Pembangunan Daerah Sulawesi
Utara (PT Bank Sulut) changed to PT Bank
Pembangunan Daerah Sulawesi Utara 61
Gorontalo (PT Bank SulutGo)
Bekerja sama dengan PDAM
Bank SulutGo meluncurkan Tabungan
Gorontalo tentang elektronifikasi Bohusami sebagai tabungan sebagai
pembayaran air produk berciri khas daerah
Cooperate with PDAM Gorontalo Bank SulutGo launches Bohusami Savings
on water payment as a savings product with regional
characteristics
electronification Meluncurkan unit layanan kredit mikro:
BSG Deklarasi Anti Gratifikasi Kick off BSGdigital sebagai Sentra Mitra Sejahtera (SMS) di Manado
BSG Declares Anti Gratification pilar bisnis baru dan Gorontalo
Peluncuran Kartu BSGdebit Kick off of BSGdigital as a new Launched a microcredit service unit:
Sentra Mitra Sejahtera (SMS) in Manado
BSGdebit Card Launch business pillar and Gorontalo.
2020 2019 2018 2017 2016 2015
BSG Tandatangani Kerja sama
Pengoperasian Weekend Modal Inti BSG diatas Rp1 triliun
Penyaluran KUR dengan Kementerian dan menjadi Bank BUKU II
Koperasi dan UKM RI Banking
BSG Signs KUR Disbursement Weekend Banking Operation BSG Core Capital above IDR1 trillion
Cooperation with Ministry of and became a BUKU II Bank
Cooperatives and SMEs
BSG menerima dana Pemulihan
Ekonomi Nasional (PEN) sebesar Rp1
triliun Rupiah dari Pemerintah Pusat
BSG received IDR1 trillion in National
Economic Recovery (PEN) funds from the
central government
BSG Tandatangani Kerja sama dengan
UNIMA tentang Pengelolaan Keuangan
(Cash Management)
BSG Signs a Cooperation with UNIMA on
Cash Management
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Peristiwa Penting 2025
Event Highlights 2025
30 Januari 2025
January 30, 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG dan PPATK Kolaborasi dalam Edukasi Publik Gerakan
Nasional APU-PPT di Kabupaten Kepulauan Sangihe
BSG and PPATK Collaborate on Public Education for the National
AML-CFT Movement in the Sangihe Islands Regency
BSG bersama Pusat Pelaporan dan Analisis Transaksi BSG, in collaboration with the Indonesian Financial
Keuangan (PPATK) memperkuat komitmennya dalam Transaction Reports and Analysis Center (PPATK),
pencegahan tindak pidana pencucian uang dan has reinforced its commitment to preventing money
pendanaan terorisme (APU-PPT) melalui rangkaian laundering and terrorism financing (AML-CFT)
kegiatan edukasi publik Gerakan Nasional APU-PPT. through a series of public education initiatives under
Kegiatan ini digelar dalam bentuk PPATK Mengajar, the National AML-CFT Movement. This program
Kampanye Anti Green Financial Crime, serta program included the “PPATK Mengajar” (PPATK Teaches)
Anti Pencucian Uang Goes to Kabupaten Kepulauan initiative, an Anti-Green Financial Crime campaign,
Sangihe. and the “Anti-Money Laundering Goes to Sangihe
Islands Regency” outreach program.
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17 Februari 2025
February 17, 2025
Pertama di Gorontalo, Aplikasi Kasda Online Seluruh Desa di
Bone Bolango Terintegrasi Dengan Siskeudes Link
A First in Gorontalo: Bone Bolango Regency Integrates Kasda
Online (Village Online Treasury) Application with Siskeudes Link
Pemerintah Kabupaten Bone Bolango resmi The Bone Bolango Regency Government officially
menandatangani perjanjian kerja sama (PKS) signed a Cooperation Agreement (PKS) with the BSG
dengan BSG Cabang Suwawa dalam pemanfaatan Suwawa Branch for the implementation of the Kasda
aplikasi Kasda Online desa yang terintegrasi dengan Online (Village Online Treasury) application across all
Sistem Keuangan Desa (SISKEUDES) link di seluruh village administrations. This system is fully integrated
Pemerintah Desa. with Siskeudes Link, the official Village Financial
System, marking the first integration of its kind in
the Gorontalo Province.
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
11 Maret 2025
March 11, 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
OJK Gandeng BSG dan BNI sosialisasi Gencarkan
di Kabupaten Bolmong dan Bolmut
OJK Partners with BSG and BNI to Promote Financial Literacy in
Bolmong and Bolmut Regencies
BSG berkolaborasi bersama OJK dan BNI melakukan BSG, in collaboration with the Financial Services
kegiatan literasi Keuangan di Pelabuhan Labuan Authority (OJK) and Bank Negara Indonesia (BNI),
Uki, Kabupaten Bolaang Mongondow dan Boroko, conducted a series of financial literacy initiatives
Kabupaten Bolaang Mongondow Utara, dengan at Labuan Uki Port in Bolaang Mongondow
materi “Gerakan Non-Tunai” yang bertujuan mengajak Regency and Boroko in North Bolaang Mongondow
masyarakat dan komunitas setempat untuk gemar Regency. Under the theme “Cashless Movement”, the
menabung dan bertransaksi secara digital. program aimed to encourage local communities to
adopt a culture of saving and to transition toward
secure digital transactions.
63
19 Maret 2025
March 19, 2025
Ramadan KUR Fest BSG 2025
BSG Ramadan KUR Fest 2025
Ramadan KUR Fest BSG 2025 resmi dibuka pada The BSG Ramadan KUR Fest 2025 was officially
tanggal 18 Maret 2025 di halaman kantor BSG di inaugurated on March 18, 2025, at the BSG Head
Manado. Acara ini dihadiri oleh berbagai tokoh Office in Manado. The event was attended by several
penting, termasuk Direksi BSG, Kepala Bank Indonesia high-ranking officials and stakeholders, including
(BI) Sulawesi Utara, Kepala Otoritas Jasa Keuangan the Board of Directors of BSG, the Head of Bank
(OJK), Group Head BSG, serta pemimpin divisi dan Indonesia (BI) for North Sulawesi, the Head of the
mahasiswa dari Universitas Sam Ratulangi (Unsrat). Financial Services Authority (OJK), BSG Group Heads,
and various Division Heads. Additionally, students from
Sam Ratulangi University (Unsrat) participated in the
event.
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17 April 2025
April 17, 2025
Kemendagri dan 24 Bank Pembangunan Daerah Tandatangani
Kerja Sama Pelaksanaan SP2D Online melalui Aplikasi SIPD
Ministry of Home Affairs and 24 Regional Development Banks Sign
Cooperation Agreement for Online SP2D Implementation via SIPD
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Direktur Utama BSG, Revino Pepah, mewakili salah satu The President Director of BSG, Revino Pepah,
BPD yang ikut serta, secara langsung menandatangani representing one of the participating Regional
PKS bersama 24 pimpinan BPD lainnya dari berbagai Development Banks (BPDs), formally signed
daerah di Indonesia. Kerja sama ini merupakan a Cooperation Agreement (PKS) alongside 24 other
langkah penting dalam mendukung digitalisasi tata BPD leaders from across Indonesia. This collaboration
kelola keuangan pemerintah daerah, khususnya dalam marked a significant milestone in supporting
proses pencairan dana yang kini dapat dilakukan the digitalization of regional government financial
secara lebih cepat, transparan, dan efisien melalui management, specifically regarding the Fund
platform SIPD. Disbursement Order (SP2D) process.
64
25 April 2025
April 25, 2025
BSG Teken Kerjasama Pembiayaan Subsidi Bunga KUR dan
Subsidi IJP Bersama Kementerian UMKM
BSG Signs Cooperation Agreement with Ministry of MSMEs for KUR
Interest and IJP Subsidies
Penandatanganan perjanjian kerja sama antara BSG BSG formally signed a Cooperation Agreement with
dan Kementerian Usaha Mikro, Kecil, dan Menengah the Ministry of Micro, Small, and Medium Enterprises
Republik Indonesia pada 25 April 2025 di SMESCO (MSMEs) of the Republic of Indonesia on April 25, 2025,
Indonesia, Jakarta, menandai komitmen bersama at SMESCO Indonesia in Jakarta. This partnership
dalam mendukung pembiayaan UMKM melalui reaffirms a mutual commitment to strengthening
program subsidi bunga/marjin Kredit Usaha Rakyat MSME financing through the People’s Business
(KUR) serta subsidi Imbal Jasa Penjaminan (IJP). Credit (KUR) interest/margin subsidy program and
the Guarantee Fee Subsidy (IJP) scheme.
2025 Laporan Tahunan
Annual Report
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
5 Mei 2025
May 5, 2025
BSG Luncurkan Tabungan Bohusami Plan (TBP), Solusi
Tabungan Masa Depan dengan Setoran Fleksibel
BSG Launches “Bohusami Plan” (TBP): A Future Savings Solution
with Flexible Deposits
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG meluncurkan produk Tabungan Bohusami Plan BSG has officially launched the “Bohusami Plan”
sebagai tabungan berjangka dengan setoran fleksibel (TBP), a structured time-savings product designed
untuk membantu masyarakat merencanakan keuangan with flexible deposit options to assist the public in
masa depan, sekaligus mendukung peningkatan long-term financial planning. The introduction of this
inklusi keuangan dan pertumbuhan Dana Pihak Ketiga. product is a strategic initiative to enhance financial
inclusion and drive the growth of Third-Party Funds
(DPK) within the region.
65
8 Mei 2025
May 8, 2025
BSG Gandeng BSSN Gelar Edukasi Cyber Security Awareness
BSG Partners with BSSN to Host Cybersecurity Awareness Training
BSG bekerja sama dengan Badan Siber dan Sandi BSG, in collaboration with the National Cyber
Negara menyelenggarakan edukasi keamanan siber and Crypto Agency (BSSN), organized a
di Gorontalo untuk meningkatkan kesadaran dan comprehensive Cybersecurity Awareness program
ketahanan sistem pertahanan siber di lingkungan in Gorontalo to enhance the resilience of the banking
perbankan. Kegiatan ini menjadi bagian dari komitmen sector’s cyber defense systems. This initiative is a core
BSG dalam memperkuat budaya keamanan siber serta component of the Bank’s commitment to fostering
menjaga keamanan data nasabah dan operasional a cybersecurity culture and ensuring the robust
perbankan. protection of customer data and banking operations.
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3 Juni 2025
June 3, 2025
Perayaan HUT ke-64 BSG: Sederhana, Bermakna,
dan Penuh Doa
The 64th Anniversary of BSG: A Celebration of
Reflection, Meaning, and Unity
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG dengan penuh syukur merayakan ulang tahun BSG its 64th Anniversary on June 3, 2025, with a
ke-64 pada tanggal 3 Juni 2025. Perayaan tahun ini profound sense of gratitude. This year’s celebration
digelar secara sederhana namun sarat makna, diawali was marked by a meaningful yet humble ceremony,
dengan doa bersama yang dipimpin oleh tiga pemuka centered on a joint prayer led by representatives from
agama: Imam, Pendeta, dan Pastor, sebagai bentuk three major faiths: an Imam, a Minister, and a Priest. This
penghormatan dan harapan agar BSG senantiasa interfaith gathering served as a mark of respect and a
diberkati dan terus berkembang. collective expression of hope for the Bank’s continued
blessings and sustainable growth in the years ahead.
66
16 Juni 2025
June 16, 2025
BSG dan Unima Sepakat Jalin Kerjasama Pengelolaan Keuangan
Institusi Pendidikan
BSG and Unima Establish Strategic Partnership for Educational
Institutional Financial Management
BSG dan Universitas Negeri Manado menandatangani BSG and Universitas Negeri Manado (Unima) officially
nota kesepahaman terkait penetapan dana dan signed a Memorandum of Understanding (MoU)
pengelolaan keuangan institusi melalui sistem cash regarding fund placement and institutional
management. Kerja sama ini bertujuan meningkatkan financial management through an integrated Cash
efisiensi, transparansi, dan akuntabilitas pengelolaan Management System (CMS). This collaboration
keuangan di lingkungan universitas serta memperkuat aims to enhance the efficiency, transparency, and
dukungan layanan perbankan bagi sektor Pendidikan. accountability of financial management within the
university environment while strengthening the Bank’s
specialized service offerings for the education sector.
2025 Laporan Tahunan
Annual Report
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
16 Juni 2025
June 16, 2025
BSG Raih Penghargaan Kepatuhan dari BPJS Kesehatan pada
Acara Gathering dan Sosialisasi Program JKN
BSG Receives Compliance Award from BPJS Kesehatan at JKN
Program Socialization Event
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG menerima penghargaan dari BPJS Kesehatan On June 16, 2025, in Manado, BSG was honored with
pada 16 Juni 2025 di Manado sebagai badan a prestigious award from BPJS Kesehatan (the Social
usaha yang patuh dalam pendaftaran peserta, Security Administrator for Health). The Bank was
penyampaian data, serta pembayaran iuran Program recognized as a highly compliant corporate entity
Jaminan Kesehatan Nasional (JKN). Penghargaan ini regarding participant registration, data submission
mencerminkan komitmen BSG dalam mendukung accuracy, and the timely payment of contributions
pelaksanaan program jaminan kesehatan nasional for the National Health Insurance (JKN) Program.
serta menjaga kesejahteraan karyawan melalui This award underscores BSG steadfast commitment
kepatuhan terhadap program JKN. to supporting national healthcare initiatives and
ensuring employee welfare through rigorous
regulatory compliance.
67
18 Juni 2025
June 18, 2025
BSG Jalin Kerjasama Strategis dengan UNKLAB tentang
Pengembangan Mahasiswa dan Masyarakat
BSG Establishes Strategic Partnership with UNKLAB for Student
and Community Development
BSG menandatangani nota kesepahaman dengan BSG has officially signed a Memorandum of
Universitas Klabat untuk memperkuat sinergi antara Understanding (MoU) with Universitas Klabat
dunia pendidikan dan industri melalui program (UNKLAB) to strengthen the synergy between the
kerja praktik mahasiswa, pendampingan penelitian, academic and financial sectors. This collaboration
serta pengabdian kepada masyarakat. Kerja sama focuses on professional internship programs, research
ini diharapkan dapat meningkatkan pengembangan assistance, and community service initiatives. This
sumber daya manusia, mendorong penelitian yang partnership is expected to accelerate human capital
relevan, serta memberikan kontribusi nyata bagi development, foster industry-relevant research, and
pembangunan daerah. deliver a tangible contribution to the sustainable
development of the region.
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25 Juni 2025
June 25, 2025
BSG Raih Penghargaan The Best Regional Bank in Service
Excellence dari Infobank dan MRI
BSG Named “The Best Regional Bank in Service Excellence” by
Infobank and MRI
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG kembali mengukir prestasi gemilang dengan BSG once again achieved a stellar milestone by
meraih penghargaan “The Best Regional Bank in winning the “The Best Regional Bank in Service
Service Excellence” dalam ajang 22nd Indonesian Excellence” award at the 22nd Indonesian Best Bank
Best Bank Service Excellence 2025. Penghargaan Service Excellence 2025. This prestigious accolade
prestisius ini diselenggarakan oleh Majalah Infobank was presented by Infobank Magazine in collaboration
bekerja sama dengan Marketing Research Indonesia with Marketing Research Indonesia (MRI), following a
(MRI). rigorous assessment of the Bank’s service quality and
customer experience standards.
68 30 Juni 2025
June 30, 2025
BSG Raih Paritrana Award 2025 Kategori
Perusahaan Besar
BSG Receives 2025 Paritrana Award in
the Large Enterprise Category
BSG meraih Paritrana Award 2025 kategori Perusahaan BSG was honored with the Paritrana Award 2025
Besar sebagai bentuk apresiasi atas komitmen dalam in the Large Enterprise category. This prestigious
mendukung program jaminan sosial ketenagakerjaan recognition serves as a high-level appreciation of the
bagi karyawan. Bank’s unwavering commitment to supporting BPJS
Ketenagakerjaan (National Social Security for
Employment) programs.
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Annual Report
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
2 Juli 2025
July 2, 2025
BSG, PT Sarana Multi Infrastruktur (Persero), dan Pemerintah
Kota Manado Teken Perjanjian Dana Cadangan Kewajiban
BSG, PT Sarana Multi Infrastruktur (Persero), and Manado City
Government Sign Reserve Fund for Obligation AgreementInfobank
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
and MRI
BSG menandatangani Perjanjian Dana Cadangan On July 2, 2025, in Manado, BSG officially entered
Kewajiban bersama PT Sarana Multi Infrastruktur into a Reserve Fund for Obligation Agreement with PT
(Persero) dan Pemerintah Kota Manado pada 2 Juli Sarana Multi Infrastruktur (Persero) and the Manado
2025 di Manado. Kerja sama ini bertujuan memperkuat City Government. This strategic collaboration aims to
pengelolaan keuangan daerah serta mendukung strengthen regional financial management and ensure
pembiayaan dan keberlanjutan proyek pembangunan the sustainable financing of critical infrastructure
infrastruktur di Kota Manado. development projects throughout Manado City.
23 Juli 2025
July 23, 2025
69
Gencarkan Hadir di Bolaan Mongondow Selatan, Tingkatkan
Literasi Keuangan Masyarakat
GENCARKAN Initiative Expands to South Bolaang Mongondow to
Boost Community Financial Literacy
BSG berperan aktif dalam kegiatan Gerakan BSG took an active role in the National Financial
Nasional Cerdas Keuangan (GENCARKAN) yang Literacy Movement (GENCARKAN) held in South
diselenggarakan di Kabupaten Bolaang Mongondow Bolaang Mongondow Regency. This initiative is part of
Selatan sebagai bagian dari upaya meningkatkan a broader strategic effort to enhance financial literacy
literasi dan inklusi keuangan masyarakat. Melalui and inclusion within the local community. Through
kegiatan edukasi ini, BSG memberikan pemahaman these educational activities, BSG provided essential
mengenai pengelolaan keuangan, produk perbankan, insights into financial management, banking products,
serta pentingnya perencanaan keuangan yang bijak and the importance of prudent financial planning for
bagi Masyarakat. the public.
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7 Agustus 2025
August 7, 2025
BSG dan Industri Keuangan Ramaikan LPS Financial Festival di
Surabaya
BSG and the Financial Industry Participate in the LPS Financial
Festival in Surabaya
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG bersama seluruh industri keuangan di bawah BSG, alongside other financial institutions under Mega
naungan Mega Corp turut menyukseskan acara LPS Corp , actively contributed to the success of the LPS
Financial Festival yang berlangsung meriah di Dyandra Financial Festival. The high-profile event was held at
Convention Center, Surabaya. the Dyandra Convention Center in Surabaya.
8 Agustus 2025
August 8, 2025
70
BSG Sukses Gelar Sosialisasi dan Tes Operasional SIPD RI
BSG Successfully Conducts SIPD RI Socialization and
Operational Testing
BSG menyelenggarakan sosialisasi dan tes BSG organized a comprehensive socialization
operasional Sistem Informasi Pemerintahan Daerah and operational testing session for the Regional
(SIPD-RI) sebagai bagian dari dukungan terhadap Government Information System (SIPD-RI) as part of
digitalisasi pengelolaan keuangan daerah. Kegiatan ini its strategic support for the digitalization of regional
bertujuan memastikan kesiapan implementasi SIPD-RI financial management. This initiative aimed to ensure
di pemerintah daerah Sulawesi Utara dan Gorontalo the implementation readiness of SIPD-RI across local
serta memperkuat transparansi, efisiensi, dan integrasi governments in North Sulawesi and Gorontalo, while
sistem keuangan daerah. further strengthening transparency, efficiency, and
the integration of regional financial systems.
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Annual Report
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
8 Agustus 2025
August 8, 2025
BSG Luncurkan Tabungan Bohusami Young, Meriahkan Hari
Indonesia Menabung
BSG Launches “Bohusami Young” Savings to Commemorate
Indonesia Savings Day
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG meluncurkan produk Tabungan Bohusami Young BSG has officially introduced “Bohusami Young,” a
sebagai tabungan yang dirancang khusus untuk savings product specifically tailored for the younger
generasi muda. Peluncuran ini menjadi bagian dari generation. The launch reflects the Bank’s proactive
upaya BSG dalam meningkatkan literasi keuangan efforts to enhance financial literacy and foster a culture
dan mendorong budaya menabung sejak dini melalui of saving from an early age. By offering innovative and
produk perbankan yang inovatif dan relevan bagi kaum age-relevant banking solutions, BSG continues to
muda. empower youth toward a more secure financial future.
21 Agustus 2025
August 21, 2025
71
BSG Kembali Raih Peringkat ‘A(idn)’ dari Fitch Ratings,
Tunjukkan Stabilitas Kinerja
BSG Reaffirms ‘A(idn)’ Rating from Fitch Ratings, Highlighting
Performance Stability
BSG memperoleh afirmasi peringkat dari Fitch Ratings On August 20, 2025, Fitch
pada 20 Agustus 2025 dengan peringkat Nasional Ratings affirmed BSG National Long-Term Rating
Jangka Panjang ‘A(idn)’ ber-outlook stabil dan at ‘A(idn)’ with a Stable Outlook, and its National Short-
peringkat Nasional Jangka Pendek ‘F1+(idn)’. Penilaian Term Rating at ‘F1+(idn)’. This assessment reflects the
ini mencerminkan fundamental bisnis yang kuat, profil Bank’s robust business fundamentals, a well-managed
risiko yang terjaga, serta kemampuan BSG yang solid risk profile, and its solid capacity to meet both short-
dalam memenuhi kewajiban finansial jangka pendek term and long-term financial obligations.
maupun jangka Panjang.
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29 Agustus 2025
August 29, 2025
BSG Jalin Kerja Sama dengan GMAHK Manado dan
Maluku Utara
BSG Establishes Strategic Partnership with Seventh-day
Adventist Church of Manado and North Maluku
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG resmi menandatangani perjanjian kerja sama BSG has officially signed a Cooperation Agreement with
dengan Gereja Masehi Advent Hari Ketujuh (GMAHK) the Seventh-day Adventist Church (GMAHK) for
Daerah Konferens Manado dan Maluku Utara. the Manado and North Maluku Conference. This
Perjanjian ini berfokus pada pengelolaan keuangan partnership focuses on institutional financial
institusi, yang bertujuan untuk meningkatkan efisiensi management, aimed at enhancing the efficiency and
dan transparansi dalam manajemen financial gereja. transparency of the church’s financial administration
through the Bank’s integrated services.
72 18 September 2025
September 18, 2025
BSG Bersama OJK Gelar Edukasi Keuangan
di Unklab, Dorong Inklusi di Kalangan Mahasiswa
BSG and OJK Host Financial Education at UNKLAB to
Drive Student Inclusion
BSG berkolaborasi dengan Otoritas Jasa Keuangan In collaboration with the Financial Services
menyelenggarakan kegiatan edukasi keuangan “Goes Authority (OJK), BSG organized a “Goes To
To Campus” di Universitas Klabat pada 18 September Campus” financial education event at Klabat
2025 dalam rangka Bulan Inklusi Keuangan. Melalui University (UNKLAB) on September 18, 2025, as part
kegiatan ini, BSG memberikan edukasi literasi of the Financial Inclusion Monthinitiative. Through
keuangan dan memperkenalkan produk perbankan this program, BSG provided comprehensive financial
kepada mahasiswa guna mendorong peningkatan literacy training and introduced specialized banking
inklusi keuangan di kalangan generasi muda. products to students, aiming to accelerate financial
inclusion among the younger generation.
2025 Laporan Tahunan
Annual Report
Page 73
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
19 September 2025
September 19, 2025
BSG raih ATM Bersama Awards 2025
BSG Receives ATM Bersama Awards 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG meraih penghargaan ATM Bersama Awards BSG was honored with the “ATM Bersama Award in
in Service Excellence 2025 pada ajang Members Service Excellence 2025” during the ATM Bersama
Meeting ATM Bersama di Manado. Penghargaan ini Members Meeting held in Manado. This accolade
diberikan atas kontribusi BSG dalam meningkatkan recognizes BSG significant contribution to enhancing
kualitas dan inovasi layanan perbankan melalui the quality and innovation of banking services through
jaringan ATM Bersama, sebagai bentuk pengakuan the ATM Bersama network. The award serves as formal
atas komitmen bank dalam memberikan layanan recognition of the Bank’s unwavering commitment to
terbaik kepada nasabah. providing superior service standards to its customers.
24 September 2025
September 24, 2025
73
BSG Gandeng PT Pos Indonesia, Perluas Jangkauan Layanan
Keuangan Melalui POSPAY
BSG Partners with PT Pos Indonesia to Expand Financial Service
Reach via POSPAY
BSG menandatangani kerja sama kemitraan dengan BSG has formally entered into a strategic
PT Pos Indonesia (Persero) untuk memanfaatkan partnership with PT Pos Indonesia (Persero) to
layanan aplikasi POSPAY. Kerja sama ini bertujuan integrate and leverage the POSPAY digital application.
memperluas jangkauan layanan perbankan digital This collaboration aims to broaden the reach of
BSG serta meningkatkan akses masyarakat terhadap BSG digital banking services and enhance public
layanan keuangan melalui jaringan dan platform digital access to financial solutions by utilizing PT Pos
Pos Indonesia. Indonesia’s extensive nationwide network and digital
platform.
Profil Perusahaan
Company Profile
Page 74
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
12 Oktober 2025
October 12, 2025
BSG Sukses Gelar Bohusami Young Run 2025
di Bone Bolango
BSG Successfully Convenes “Bohusami Young Run 2025”
in Bone Bolango
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG menyelenggarakan ajang Bohusami Young Run BSG organized the Bohusami Young Run 2025 in Bone
2025 di Kabupaten Bone Bolango yang diikuti sekitar Bolango Regency, drawing approximately 2,000
2.000 peserta dalam kategori 5K dan 10K. Kegiatan participants across the 5K and 10K categories. This
ini merupakan bagian dari rangkaian peluncuran event served as a key highlight in the launch series for
Tabungan Bohusami Young sekaligus mendukung the Bohusami Young Savings product and was held in
Bulan Inklusi Keuangan, dengan tujuan meningkatkan observance of Financial Inclusion Month. The initiative
literasi keuangan serta mendorong gaya hidup sehat aimed to elevate financial literacy while promoting
di kalangan generasi muda. a healthy lifestyle among the younger generation.
10 November 2025
74 November 10, 2025
OJK dan BSG Tingkatkan Literasi Keuangan Ribuan Peserta
Peran Saka Nasional 2025 di Gorontalo
OJK and BSG Elevate Financial Literacy for Thousands of Participants
at the 2025 National Scout Camp (Peran Saka) in Gorontalo
BSG berkolaborasi dengan Otoritas Jasa Keuangan In collaboration with the Financial Services Authority
dalam kegiatan Extraordinary Class Literasi Keuangan (OJK), BSG conducted an “Extraordinary Class on
pada Perkemahan Antar Satuan Karya Pramuka Tingkat Financial Literacy” during the National Scout Inter-Unit
Nasional 2025 di Gorontalo. Melalui kegiatan ini, BSG Camp (Peran Saka Nasional) 2025 held in Gorontalo.
memberikan edukasi mengenai produk dan layanan Through this initiative, BSG provided specialized
perbankan kepada peserta Pramuka sebagai bagian training on banking products and services to
dari upaya meningkatkan literasi dan inklusi keuangan thousands of scouts. This activity is a key component
di kalangan generasi muda. of the Bank’s ongoing strategy to accelerate financial
literacy and inclusion among the younger generation.
2025 Laporan Tahunan
Annual Report
Page 75
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
20 November 2025
November 20, 2025
Polda Sulut dan BSG Perkuat Sinergi, Tandatangani MoU
Pengamanan Layanan Perbankan
North Sulawesi Regional Police and BSG Strengthen Synergy
through Banking Security MoU
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG menandatangani nota kesepahaman dengan On November 20, 2025, in Manado, BSG formally
Kepolisian Daerah Sulawesi Utara pada 20 November signed a Memorandum of Understanding (MoU) with
2025 di Manado untuk memperkuat sinergi the North Sulawesi Regional Police (Polda Sulut) to
dalam pengamanan dan pemanfaatan layanan strengthen synergy in banking security and the
perbankan. Kerja sama ini bertujuan meningkatkan utilization of financial services. This strategic
keamanan operasional perbankan serta memberikan collaboration is designed to enhance operational
perlindungan yang lebih baik bagi masyarakat dalam security and provide robust protection for the public
memanfaatkan layanan keuangan. when accessing the Bank’s financial services.
5 Desember 2025
December 5, 2025
75
BSG Jadi Tuan Rumah Seminar Nasional FKDK BPDSI 2025
BSG Hosts 2025 FKDK BPDSI National Seminar
BSG menjadi tuan rumah penyelenggaraan Seminar BSG hosted the National Seminar and Regional
Nasional dan Rapat Koordinasi Wilayah FKDK BPDSI Coordination Meeting for the FKDK BPDSI Eastern
Wilayah Timur dengan tema “Governance Digital dan Region, centered on the theme: “Digital Governance
Ketahanan Siber BPD”. Kegiatan ini menjadi forum and Cyber Resilience for BPD”. This event served as
strategis bagi Bank Pembangunan Daerah di wilayah a strategic forum for Regional Development Banks
timur Indonesia untuk memperkuat sinergi, tata kelola, throughout Eastern Indonesia to strengthen synergy,
serta kesiapan menghadapi tantangan transformasi governance, and readiness in facing the challenges
digital dan keamanan siber di sektor perbankan of digital transformation and cybersecurity within the
daerah. regional banking sector.
Profil Perusahaan
Company Profile
Page 76
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
17 Desember 2025
December 17, 2025
BSG Terima “Anugerah Mitra Usaha Ekonomi 2025”
dari Menteri UMKM
BSG Honored with “Micro-Enterprise Business Partner
Award 2025 “ by the Ministry of MSMEs
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG menerima piagam apresiasi dari Kementerian BSG received a prestigious Certificate of
Usaha Mikro, Kecil, dan Menengah Republik Indonesia Appreciation from the Ministry of Micro, Small, and
pada ajang Anugerah Mitra Usaha Mikro 2025 di Medium Enterprises (MSMEs) of the Republic of
Jakarta. Penghargaan ini diberikan sebagai bentuk Indonesia during the Micro-Enterprise Business
pengakuan atas kontribusi dan komitmen BSG dalam Partner Awards 2025 in Jakarta. This accolade serves
mendukung pemberdayaan serta pengembangan as formal recognition of BSG significant contribution
usaha mikro di Indonesia, khususnya di wilayah and unwavering commitment to the empowerment
Sulawesi Utara dan Gorontalo. and development of micro-enterprises in Indonesia,
specifically within the North Sulawesi and
Gorontalo regions.
76 18 Desember 2025
December 18, 2025
BSG Perkuat Tata Kelola Keuangan dan Layanan Perbankan
dengan IPDN Sulawesi Utara
BSG Strengthens Financial Governance and Banking Services via
Partnership with IPDN North Sulawesi
BSG menandatangani nota kesepahaman dengan BSG has formally entered into a Memorandum
Institut Pemerintahan Dalam Negeri Kampus Sulawesi of Understanding (MoU) with the Institute of
Utara terkait pengelolaan keuangan dan pemanfaatan Home Affairs Governance (IPDN) North Sulawesi
layanan jasa perbankan. Kerja sama ini bertujuan Campus regarding institutional financial
memperkuat literasi keuangan serta mendukung management and the utilization of banking services.
peningkatan kapasitas pengelolaan keuangan This collaboration is designed to bolster financial
pemerintahan di kalangan civitas akademika dan calon literacy and support the capacity building of
aparatur pemerintahan. government financial management among the
academic community and future civil service officials.
2025 Laporan Tahunan
Annual Report
Page 77
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Visi, Misi dan Nilai Budaya
Vision, Mission and Corporate Culture
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Visi Misi
Vision Mission
77
Menjadi Bank Inovatif,
• Berkontribusi dalam pembangunan ekonomi daerah
yang berdikari dan berkeadilan.
• Terus berinovasi menciptakan model bisnis, layanan
Berdaya Saing Tinggi dan produk yang terbaik serta bernilai tambah kepada
nasabah.
dan Berorientasi Pada
• Menciptakan Human Capital sebagai pilar penting
dalam pencapaian visi perusahaan.
• Melaksanakan tata kelola perusahaan yang baik secara
Kepuasan Nasabah konsisten.
• Contributing to independent and fair regional economic
development.
Becoming Innovative, Highly • Continuing to innovate to create the best possible
business models, services and products and with added
Competitive and Customer value to the customers.
• Creating Human Capital as an important pillar in
Satisfaction-Oriented Bank •
achieving the company’s vision.
Applying good corporate governance consistently.
Review terhadap Visi dan Misi Perusahaan Review of the Company’s Vision and Mission
BSG melakukan peninjauan secara berkala setiap tahunnya BSG conducts an annual review of its vision and mission. As
terhadap visi dan misi yang dimiliki. Sebagaimana diputuskan stipulated in the Company’s Long-Term Plan (RJPP) for the
dalam Rencana Jangka Panjang Perusahaan (RJPP) periode 2017-2021 period, the Board of Commissioners and Board of
2017-2021, Dewan Komisaris dan Direksi telah memutuskan dan Directors decided and confirmed that the current vision and
mengesahkan bahwa visi dan misi Bank saat ini masih sesuai mission of the bank are still in line with the Bank’s condition in
dengan kondisi Bank tahun 2021 sehingga tidak dilakukan 2021, thereby no changes were made.
perubahan.
Profil Perusahaan
Company Profile
Page 78
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Nilai dan Budaya BSG
BSG Values and Culture
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Berintegritas Standar Kerja Tinggi
Integrity High Work Standards
» Jujur dan dapat dipercaya » Kontributif dan memberi nilai tambah
» Disiplin dan menjunjung etika » Kompeten dan berdaya saing tinggi
» Honest and reliable » Kreatif dan Inovatif
» Discipline and upholding code » Contributing and delivering added value
of ethics » Competent and highly competitive
» Creative and Innovative
78
Gotong Royong Orientasi Pelanggan
Mutual Cooperation Orientation toward Customer
» Sinergitas dalam kerja sama » Melayani dengan tulus
» Synergy in cooperation » Serving in sincere manner
2025 Laporan Tahunan
Annual Report
Page 79
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Berintegritas
Integrity
Perilaku Utama Primary Conduct
1. Jujur dan dapat dipercaya 1. Honest and reliable
• Bertindak jujur dan teguh pada sumpah jabatan • Being honest and upholding oath of office so as to
sehingga menumbuhkan rasa percaya. develop a sense of trust.
• Menjaga rahasia perusahaan. • Protecting the company secrets.
• Tidak menyalahgunakan jabatan dan kepercayaan • Not abusing position and trust for personal gain or that
untuk keuntungan pribadi maupun pihak lain. of other parties.
2. Disiplin dan menjunjung etika 2. Discipline and upholding code of ethics
• Patuh dan menjunjung tinggi seluruh ketentuan dan • Complying with and upholding all company regulations
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
etika perusahaan. and ethics.
• Menjauhkan diri dari tindakan-tindakan indisipliner • Refraining from undisciplinary and unethical actions,
dan tidak etis, yang dapat merugikan citra diri dan which can harm their own image and the company’s.
perusahaan.
Standar Kerja Tinggi
High Work Standards
Perilaku utama Primary conduct:
1. Kontributif dan memberi nilai tambah 1. Contributing and delivering added value
• Menjadi pribadi yang bermanfaat dan saling membantu • Growing into a useful person and helping each other
baik di dalam maupun di luar perusahaan. both within and outside the company.
• Tidak bersikap apatis dan memiliki kepedulian terhadap • Not apathetic and having concern for the challenges
tantangan dan ancaman yang dihadapi. and threats faced.
2. Kompeten dan berdaya saing tinggi 2. Competent and highly competitive
• Memiliki kemampuan teknis yang unggul dan motivasi • Having superior technical abilities and motivation to
untuk belajar pengetahuan serta keterampilan baru. learn new knowledge and skills.
• Menghindari sikap malas belajar.
3. Kreatif dan Inovatif
• Avoiding laziness to learn.
3. Creative and Innovative
79
• Menggagas ide baru dan cara baru untuk mewujudkan • Initiating new ideas and ways to realize the company’s
visi perusahaan, termasuk menumbuhkan cara berpikir vision, including developing “out of the box” thinking.
“out of the box”.
• Meninggalkan cara dan kebiasaan lama yang • Abandoning counterproductive and inefficient old
kontraproduktif dan tidak efisien. ways and habits.
Gotong Royong
Mutual Cooperation
Perilaku utama Primary conduct
1. Sinergitas dalam kerja sama 1. Synergy in cooperation
• Membangun hubungan kerja sama internal yang • Building productive internal collaborative relationships
produktif dan kemitraan harmonis dengan para and harmonious partnerships with stakeholders for
pemangku kepentingan untuk hasil yang nyata dan actual and beneficial results.
bermanfaat.
• Menghilangkan sikap ego sektoral dan menang sendiri. • Removing ego-sectoral and egoistic attitudes.
Orientasi Pelanggan
Orientation toward Customer
Perilaku utama Primary conduct
1. Melayani dengan tulus 1. Serving in sincere manner
• Memberi prioritas serta pelayanan prima dan empatik • Providing priority and excellent and empathetic service
kepada seluruh pemangku kepentingan. to all stakeholders.
• Meniadakan sikap kurang responsif dan tidak peduli. • Removing unresponsive and uncaring attitudes.
Profil Perusahaan
Company Profile
Page 80
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Produk dan Layanan Per 31 Desember 2025
Products and Services as of December 31, 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Produk & Layanan Keterangan
Product and Service Description
80 Produk Simpanan » Tabungan PNS
Savings Products » Tabungan Pensiunan
» Tabunganku
» Tabungan Bunaken
» Tabungan Bunaken Extra
» Tabungan Bohusami
» Tabungan Bohusami Plan
» Tabungan Bohusami Young
» Tabungan SimPel
» Tabungan Simpeda
» Deposito Berjangka
Time Deposits
» Giro
Current Account
Transaksi Perbankan » Transfer
Banking Transactions » Safe Deposit Box
» Payroll
» Cash Pickup Service
» Weekend Banking
» Kliring
» BSGsamsat
» BSGpbb
» BSGbilling
» BSGva
» BSGe-sptpd
» BSGpayroll
» BI SKN
» BI RTGS
» BI FAST
2025 Laporan Tahunan
Annual Report
Page 81
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Produk & Layanan Keterangan
Product and Service Description
Produk Digital » BSGsms
Digital Products » BSGtouch
» BSGqris
» BSGcash
» BSGatm
» BSGdebit
» BSGdirect
BSGkasda
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
»
» BSGedc
» BSGco-branding
Bancassurance Bancassurance bekerjasama dengan Generali
Bancassurance Partners with Generali
Kartu Kredit Kartu Kredit Pemerintah Daerah (KKPD) – Co-Branding dengan BNI
Credit Cards Regional Government Credit Card (KKPD) – Co-Branding Partnership with BNI
Fasilitas Kredit Komersial
Credit Facilities » Kredit Usaha Rakyat (KUR) Bohusami
» Kredit Modal Kerja
» Kredit Investasi
» Kredit Sindikasi
» Kredit Pemerintah Daerah
» Kredit Lembaga Agama
Konsumer
» Kredit PNS
» Kredit Pegawai Pemerintah
» Kredit Pra Purnabakti
81
» Kredit Pensiunan PNS
» Kredit Konsumtif Umum
» Kredit Pemilikan Rumah
Commercial
» Bohusami People’s Business Credit (KUR)
» Working Capital Loan
» Investment Loan
» Syndicated Loan
» Regional Government Loan
» Religious Institution Loan
Consumer
» Civil Servant (PNS) Loan
» Government Employee Loan
» Pre-Retirement Loan
» Pensioner Loan
» General Consumer Loan
» Mortgages (KPR)
Bank Garansi Bank Garansi
Bank Guarantees Bank Guarantees
Informasi produk dan layanan BSG selengkapnya dapat diakses Comprehensive information regarding BSG products and
pada: https://www.banksulutgo.co.id/. services is available at: https://www.banksulutgo.co.id/.
Profil Perusahaan
Company Profile
Page 82
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Struktur Organisasi Per 31 Desember 2025
Organizational Structure as of December 31, 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Komite Kredit
Credit Committee
Komite Manajemen
Kepegawaian
Personnel Management
Committee
ALCO
ALCO
Komite Manajemen
Risiko Machmud Turuis Joubert R.J. Dondokambey
Risk Management
Direktur Kepatuhan Direktur Umum
Committee
Compliance Director General Director
Komite Pengarah
Teknologi Informasi
Information Technology
Directing Committee
82 Komite Kebijakan Kredit
Credit Policy Committee
Daniel J. Rompas Wenda W. Rumambi
Divisi Kepatuhan Divisi Human Capital
Compliance Division Human Capital Division
Sepriyono Kadir Noldy P. Dandel
Divisi Manajemen Risiko Divisi Umum
Risk Management Division General Division
Ratih F. Watugigir Firman
Unit APU-PPT Divisi Pengendalian Keuangan
AML-CFT Unit Financial Control Division
Theodorus E. Sumual Donny Panambunan
Unit Ketahanan & Keamanan Siber Unit Pengelolaan Pajak
Resilience & Cyber Security Unit Tax Management Unit
Garis Pelaporan/
tanggung jawab
Staf Ahli
Reporting Line/
Responsibility Expert Staff
Garis komunikasi dan
penyampaian
informasi
Lines of communication
and information delivery
Garis pengawasan
Line of control
2025 Laporan Tahunan
Annual Report
Page 83
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Ramoy Markus Thimotius Luntungan
Komisaris Utama
President Commissioner
Djafar Alkatiri Max R.M. Kembuan Jaclyn Ivana Koloay Sam Sachrul Mamonto
Komisaris Komisaris Komisaris Komisaris
Commissioner Commissioner Commissioner Commissioner
RUPS
GMS
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dewan Komisaris
Board of Commissioners
Komite Pemantau Risiko
Risk Monitoring Committee
Revino M. Pepah Komite Nominasi &
Remunerasi
Direktur Utama Nomination & Remuneration
President Director Committee
Komite Audit
Audit Committee
Louisa J. Parengkuan Pius S.L. Batara
Direktur Operasional Direktur Pemasaran
Operational Director Marketing Director
Nolvy Kilanta Iskandar Modjo 83
Pemimpin Grup Operasional Pemimpin Grup Pemasaran
Head of Operational Group Head of Marketing Group Audy Thuda
Divisi Perencanaan & Evaluasi
Planning & Evaluation Division
Jimmy J. Alexander Golda A. Eman
Divisi Pengembangan Divisi Trisuri
Treasury Division Oske Kaligis
Bisnis dan Jaringan
Business Development and Satuan Kerja Audit Internal
Network Division Internal Audit
Junikesumawati Paputungan
Divisi Pemasaran Dana
John W. Koilam Fund Marketing Division Heince J. Rumende
Divisi Teknologi Informasi Sekretaris Perusahaan
Information Technology Division Corporate Secretary
Nasrudin Herlambang
Divisi Kredit Komersial
Jimmy R. Mailangkay
Commercial Loan Division
Divisi Operasional & Layanan
Operational & Service Division
Irma F. Modjepe
Linda M. Pontoh
Departemen Special
Rudiyanto Katili Divisi Kredit Konsumer Asset Management
Kepala Kantor Consumer Loan Division Special Asset Management
Wilayah Gorontalo Department
Head of Office of
Gorontalo Region
Reynoldi Muchsin
Departemen Administrasi &
Cabang Laporan Kredit
Administration & Credit Report
Branch Department
Profil Perusahaan
Company Profile
Page 84
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Profil Dewan Komisaris
Profiles of the Board of Commissioners
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
84
Sam Sachrul Mamonto Max R.M. Kembuan Ramoy Markus Thimotius Luntungan Jaclyn Ivana Koloay Djafar Alkatiri
Komisaris Independen Komisaris Komisaris Utama Komisaris Independen Komisaris Independen
Independent Commissioner Commissioner President Commissioner Independent Commissioner Independent Commissioner
2025 Laporan Tahunan
Annual Report
Page 85
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Ramoy Markus Thimotius Luntungan
Komisaris Utama
President Commissioner
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Indonesia Manado 73 tahun
Indonesian Manado 73 years old
Dasar Hukum Pengangkatan, Persetujuan OJK & Periode Jabatan Legal Basis of Appointment, OJK Approval & Term of Office
» Akta RUPS Luar Biasa No. 02 Tanggal 09 April 2025. » Deed of Extraordinary GMS Number 02 dated April 09, 2025.
» Surat Otoritas Jasa Keuangan (OJK) Nomor: KEPR-96/D.03/2025. » Financial Services Authority (OJK) Letter Number: KEPR-
96/D.03/2025.
» Pengangkatan terakhir efektif sejak RUPS Tahunan 2025 sampai » Latest appointment effective from the 2025 Annual GMS until the
dengan ditutupnya RUPS Tahunan 2026. close of the 2026 Annual GMS.
» Periode Ke-1 (2021-2026 melanjutkan periode). » 1st Term (2021–2026, continuing the current period).
Perjalanan Karir Career History
» Bupati Minahasa Selatan (2005-2010) » Regent of South Minahasa (2005–2010)
» Pj.Bupati Minahasa Selatan (2003-2005) » Acting Regent of South Minahasa (2003–2005)
» Sekretaris Daerah Kabupaten Minahasa (1998-2003) » Regional Secretary of Minahasa Regency (1998–2003)
» Kepala Biro Organisasi Dan Tata Laksana Provinsi Sulawesi Utara » Head of Organization and Management Bureau of North Sulawesi
(1997-1998) Province (1997–1998)
Riwayat Pendidikan, Sertifikasi & Pelatihan Tahun 2025 Educational Background, Certifications & Training in 2025
Pendidikan
» S1 Institut Ilmu Pemerintahan (IIP) Jakarta (1980)
Education
» Bachelor’s Degree, Institut Ilmu Pemerintahan (IIP) Jakarta (1980) 85
» S2 Pasca Sarjana Uniervsitas Gadjah Mada/Bidang Ketahanan » Master’s Degree (S2) in National Resilience, Universitas Gadjah Mada
Nasional
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification, Level 6, conducted by LSPP
diadakan oleh LSPP (2025) (2025)
Pelatihan dan Seminar Pelatihan dan Seminar
» Pelatihan dan seminar pada tahun 2025 dapat dilihat di halaman 572 » Details regarding training and seminars conducted in 2025 are
pada Laporan Tahunan ini disclosed on page 572 of this Annual Report.
Hubungan Afiliasi, Rangkap Jabatan & Kepemilikan Saham Affiliation, Concurrent Positions & Share Ownership
» Tidak memiliki hubungan keuangan, kepemilikan saham, dan/atau » He does not have any financial, shareholding, and/or familial
hubungan keluarga dengan anggota Dewan Komisaris, anggota relationships with members of the Board of Commissioners,
Direksi lainnya, dan/atau pemegang saham pengendali BSG. other members of the Board of Directors, and/or the controlling
» Rangkap jabatan pada tahun 2025 dapat dilihat di halaman 574 pada shareholders of BSG.
Laporan Tahunan ini. » Details regarding concurrent positions held in 2025 are disclosed on
» Tidak memiliki saham secara langsung pada Bank. page 574 of this Annual Report.
» He does not hold any direct shares in the Bank.
Keahlian Expertise
Memiliki keahlian di bidang pemerintahan, manajemen organisasi, He specializes in governance, organizational management, and
serta pengawasan tata kelola lembaga. Pengalamannya sebagai institutional governance oversight. His experience as the Regent of
Bupati Minahasa Selatan, Sekretaris Daerah, serta berbagai posisi South Minahasa, Regional Secretary, and in various strategic regional
strategis di pemerintahan daerah memberikan kompetensi kuat government positions provides strong competencies in leadership,
dalam kepemimpinan, perumusan kebijakan, dan pengawasan kinerja policy formulation, and organizational performance monitoring. This
organisasi, yang mendukung perannya dalam menjalankan fungsi background supports his role in executing oversight functions and
pengawasan dan tata kelola perusahaan di sektor perbankan. corporate governance within the banking sector.
Profil Perusahaan
Company Profile
Page 86
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Max R.M. Kembuan
Komisaris
Commissioner
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Indonesia Manado 68 tahun
Indonesian Manado 68 years old
Dasar Hukum Pengangkatan, Persetujuan OJK & Periode Jabatan Legal Basis of Appointment, OJK Approval & Term of Office
» Akta RUPS Luar Biasa No. 06 Tanggal 18 Maret 2021. » Deed of Extraordinary GMS Number 06 dated March 18, 2021.
» Surat Otoritas Jasa Keuangan (OJK) Nomor: SR-95/PB.12/2016 » Financial Services Authority (OJK) Letter Number: SR-95/PB.12/2016
tanggal 11 November 2016. dated November 11, 2016.
» Pengangkatan terakhir efektif sejak RUPS Tahunan 2021 sampai » Latest appointment effective from the 2021 Annual GMS until the
dengan ditutupnya RUPS Tahunan 2026. close of the 2026 Annual GMS.
» Periode Ke-2 (2021-2026). » 2nd Term (2021–2026).
Perjalanan Karir Career History
» CEO PT Trans Kalla Makassar (CT. Corpora) (2016) » CEO of PT Trans Kalla Makassar (CT Corpora) (2016)
» Managing Director PT Bank Mega,Tbk (2012-2016) » Managing Director of PT Bank Mega, Tbk (2012–2016)
» Regional Manager PT Mega Regional Makassar (2006-2012) » Regional Manager of PT Bank Mega Regional Makassar (2006–2012)
» Kepala Cabang Bank Mega Cabang Makassar (2000-2006) » Branch Manager of Bank Mega Makassar Branch (2000–2006)
» Kepala Cabang PT Bank Nusa (Bakrie Group) (1998-2000) » Branch Manager of PT Bank Nusa (Bakrie Group) (1998–2000)
Riwayat Pendidikan, Sertifikasi & Pelatihan Tahun 2025 Educational Background, Certifications & Training in 2025
86 Pendidikan
» S1 Akuntansi Sekolah Tinggi Ilmu Ekonomi (1992)
Education
» Bachelor’s Degree (S1) in Accounting, School of Economics (1992)
» S1 Akuntansi Universitas Hasanuddin tahun (2003) » Bachelor’s Degree in Accounting, Hasanuddin University (2003)
» S2 Magister Manajemen Universitas Airlangga tahun 1996) » Master’s Degree in Management, Airlangga University (1996)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification, Level 6, conducted by LSPP
diadakan oleh LSPP (2024) (2024)
Pelatihan dan Seminar Pelatihan dan Seminar
» Pelatihan dan seminar pada tahun 2025 dapat dilihat di halaman 572 » Details regarding training and seminars conducted in 2025 are
pada Laporan Tahunan ini disclosed on page 572 of this Annual Report.
Hubungan Afiliasi, Rangkap Jabatan & Kepemilikan Saham Affiliation, Concurrent Positions & Share Ownership
» Tidak memiliki hubungan keuangan, kepemilikan saham, dan/atau » He does not have any financial, shareholding, and/or familial
hubungan keluarga dengan anggota Dewan Komisaris, anggota relationships with members of the Board of Commissioners,
Direksi lainnya, dan/atau pemegang saham pengendali BSG. other members of the Board of Directors, and/or the controlling
shareholders of BSG.
» Rangkap jabatan pada tahun 2025 dapat dilihat di halaman 575 pada » Details regarding concurrent positions held in 2025 are disclosed on
Laporan Tahunan ini. page 575 of this Annual Report.
» Tidak memiliki saham secara langsung pada Bank. » He does not hold any direct shares in the Bank.
Keahlian Expertise
Memiliki keahlian di bidang manajemen dan kepemimpinan perbankan, He specializes in banking management and leadership, specifically in
khususnya dalam pengembangan bisnis, pengelolaan operasional business development, bank operations management, and corporate
bank, serta pengawasan tata kelola perusahaan. Pengalamannya governance oversight. His experience as a leader in various banking
sebagai pimpinan di berbagai institusi perbankan, termasuk sebagai institutions, including roles as Managing Director and Regional Manager
Managing Director Bank Mega dan Regional Manager, didukung oleh at Bank Mega, is supported by banking risk management competencies.
kompetensi manajemen risiko perbankan sehingga mampu memberikan This enables the provision of strategic oversight and strong direction to
pengawasan strategis dan arahan yang kuat dalam mendukung kinerja support the bank’s performance and governance.
dan tata kelola bank.
2025 Laporan Tahunan
Annual Report
Page 87
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Djafar Alkatiri
Komisaris Independen
Independent Commissioner
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Indonesia Manado 56 tahun
Indonesian Manado 56 years old
Dasar Hukum Pengangkatan, Persetujuan OJK & Periode Jabatan Legal Basis of Appointment, OJK Approval & Term of Office
» Akta RUPS Luar Biasa No. 02 Tanggal 09 April 2025. » Deed of Extraordinary GMS Number 02 dated April 09, 2025.
» Surat Otoritas Jasa Keuangan (OJK) Nomor: KEPR-93/D.03/2025. » Financial Services Authority (OJK) Letter Number: KEPR-
93/D.03/2025.
» Pengangkatan terakhir efektif sejak RUPS Tahunan 2025 sampai » Latest appointment effective from the 2025 Annual GMS until the
dengan ditutupnya RUPS Tahunan 2026. close of the 2026 Annual GMS.
» Periode Ke-1 (2021-2026 melanjutkan periode). » 1st Term (2021–2026, continuing the current period).
Perjalanan Karir Career History
» Wakil Ketua Kelompok DPD-RI di Majelis Permusyawaratan Rakyat » Vice Chairman of the DPD-RI Group in the People’s Consultative
Republik Indonesia (MPR-RI) (2019-2024) Assembly of the Republic of Indonesia (MPR-RI) (2019–2024)
» Wakil Ketua Komite 1 DPD RI dan Anggota Badan Kehormatan (BK) » Vice Chairman of Committee 1 of the DPD RI and Member of the
DPD RI (sejak 2019-2024) Honor Board (BK) of the DPD RI (2019–2024)
» Ketua Fraksi DPRD Kota Manado (2004-2009) » Chairman of the Manado City Regional House of Representatives
(DPRD) Faction (2004–2009)
» Wakil Ketua DPRD Kota Manado (1999-2004) » Vice Chairman of the Manado City Regional House of
Representatives (DPRD) (1999–2004) 87
» General Manager di PT. RAL FM (1994-1997) » General Manager of PT RAL FM (1994–1997)
» Direktur di PT SMART FM (1994) » Director of PT SMART FM (1994)
» Supervisor di PT Lembu Jaya-Palembang (1993) » Supervisor of PT Lembu Jaya-Palembang (1993)
Riwayat Pendidikan, Sertifikasi & Pelatihan Tahun 2025 Educational Background, Certifications & Training in 2025
Pendidikan Education
» S1 Pertanian Universitas Samratulangi tahun 1993 » Bachelor’s Degree in Agriculture, Sam Ratulangi University (1993)
» S2 Magister Pendidikan Islam Institut Agama Islam Negeri Alauddin » Master’s Degree in Islamic Education, Institut Agama Islam Negeri
Makassar tahun 2003 Alauddin Makassar, Makassar (2003)
» S2 Magister Manajemen Sekolah Tinggi Manajemen IMMI tahun » Master’s Degree in Management, Sekolah Tinggi Manajemen IMMI
2004 (2004)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification, Level 6, conducted by LSPP
diadakan oleh LSPP (2025) (2025)
Pelatihan dan Seminar Pelatihan dan Seminar
» Pelatihan dan seminar pada tahun 2025 dapat dilihat di halaman 572 » Details regarding training and seminars conducted in 2025 are
pada Laporan Tahunan ini disclosed on page 572 of this Annual Report
Hubungan Afiliasi, Rangkap Jabatan & Kepemilikan Saham Affiliation, Concurrent Positions & Share Ownership
» Tidak memiliki hubungan keuangan, kepemilikan saham, dan/atau » He does not have any financial, shareholding, and/or familial
hubungan keluarga dengan anggota Dewan Komisaris, anggota relationships with members of the Board of Commissioners,
Direksi lainnya, dan/atau pemegang saham pengendali BSG. other members of the Board of Directors, and/or the controlling
shareholders of BSG.
» Rangkap jabatan pada tahun 2025 dapat dilihat di halaman 575 pada » Details regarding concurrent positions held in 2025 are disclosed on
Laporan Tahunan ini. page 575 of this Annual Report.
» Tidak memiliki saham secara langsung pada Bank. » He does not hold any direct shares in the Bank.
Keahlian Expertise
Memiliki pengalaman spesifik dalam legislasi, penganggaran, dan He specializes in legislation, budgeting, and oversight. He was involved
pengawasan. Beliau terlibat dalam penyusunan RUU Otsus Papua dan in the drafting of the Special Autonomy (Otsus) Bill for Papua and hold a
memiliki pemahaman mendalam tentang tugas penganggaran, termasuk deep understanding of budgeting duties, including formulating revenue
menyusun target pendapatan dan pengawasan penggunaan anggaran targets and overseeing the utilization of regional budgets.
daerah.
Profil Perusahaan
Company Profile
Page 88
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Jaclyn Ivana Koloay
Komisaris Independen
Independent Commissioner
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Indonesia Manado 44 tahun
Indonesian Manado 44 years old
Dasar Hukum Pengangkatan, Persetujuan OJK & Periode Jabatan Legal Basis of Appointment, OJK Approval & Term of Office
» Akta RUPS Luar Biasa No. 02 Tanggal 09 April 2025. » Deed of Extraordinary GMS Number 02 dated April 09, 2025.
» Surat Otoritas Jasa Keuangan (OJK) Nomor: KEPR-94/D.03/2025. » Financial Services Authority (OJK) Letter Number: KEPR-
94/D.03/2025.
» Pengangkatan terakhir efektif sejak RUPS Tahunan 2025 sampai » Latest appointment effective from the 2025 Annual GMS until the
dengan ditutupnya RUPS Tahunan 2026. close of the 2026 Annual GMS.
» Periode Ke-1 (2021-2026 melanjutkan periode). » 1st Term (2021–2026, continuing the current period).
Perjalanan Karir Career History
» Anggota DPRD Kabupaten Minahasa Selatan (2019-2024) » Member of the South Minahasa Regency Regional House of
Representatives (DPRD) (2019–2024)
Riwayat Pendidikan, Sertifikasi & Pelatihan Tahun 2025 Educational Background, Certifications & Training in 2025
Pendidikan Education
» S1 Hukum Universitas Samratulangi tahun 2005 » Bachelor’s Degree in Laws, Sam Ratulangi University (2005)
Sertifikasi Sertifikasi
88 » Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang
diadakan oleh LSPP (2025)
» Banking Risk Management Certification, Level 6, conducted by LSPP
(2025)
Pelatihan dan Seminar Pelatihan dan Seminar
» Pelatihan dan seminar pada tahun 2025 dapat dilihat di halaman 574 » Details regarding training and seminars conducted in 2025 are
pada Laporan Tahunan ini disclosed on page 574 of this Annual Report.
Hubungan Afiliasi, Rangkap Jabatan & Kepemilikan Saham Affiliation, Concurrent Positions & Share Ownership
» Tidak memiliki hubungan keuangan, kepemilikan saham, dan/atau » She does not have any financial, shareholding, and/or familial
hubungan keluarga dengan anggota Dewan Komisaris, anggota relationships with members of the Board of Commissioners,
Direksi lainnya, dan/atau pemegang saham pengendali BSG. other members of the Board of Directors, and/or the controlling
shareholders of BSG.
» Rangkap jabatan pada tahun 2025 dapat dilihat di halaman 576 pada » Details regarding concurrent positions held in 2025 are disclosed on
Laporan Tahunan ini. page 576 of this Annual Report.
» Tidak memiliki saham secara langsung pada Bank. » She does not hold any direct shares in the Bank.
Keahlian Expertise
Memiliki pengalamannya sebagai anggota DPRD memberikan posisi Her experience as a member of the Regional House of Representatives
strategis dalam pengawasan jalannya pemerintahan daerah. Pengalaman (DPRD) provides strategic oversight of regional government operations.
yang aktif di organisasi politik dan keagamaan cukup untuk menjadi Furthermore, her active engagement in political and religious
bagian dari Dewan Komisaris untuk mengawasi jalannya perbankan. organizations provides a sufficient foundation for a role on the Board of
Commissioners to supervise banking operations.
2025 Laporan Tahunan
Annual Report
Page 89
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Sam Sachrul Mamonto
Komisaris Independen
Independent Commissioner
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Indonesia Manado 52 tahun
Indonesian Manado 52 years old
Dasar Hukum Pengangkatan, Persetujuan OJK & Periode Jabatan Legal Basis of Appointment, OJK Approval & Term of Office
» Akta RUPS Luar Biasa No. 02 Tanggal 09 April 2025. » Deed of Extraordinary GMS Number 02 dated April 09, 2025.
» Surat Otoritas Jasa Keuangan (OJK) Nomor: KEPR-95/D.03/2025 » Financial Services Authority (OJK) Letter Number: KEPR-
95/D.03/2025.
» Pengangkatan terakhir efektif sejak RUPS Tahunan 2025 sampai » Latest appointment effective from the 2025 Annual GMS until the
dengan ditutupnya RUPS Tahunan 2026. close of the 2026 Annual GMS.
» Periode Ke-1 (2021-2026 melanjutkan periode). » 1st Term (2021–2026, continuing the current period).
Perjalanan Karir Career History
» Bupati Bolaang Mongondow Timur (2021-2024) » Regent of East Bolaang Mongondow (2021-2024)
» Direktur PD Gadasera Bolaang Mongondow (2018-2020) » Director PD Gadasera Bolaang Mongondow (2018-2020)
» Anggota Komite Dewan Komisaris BSG (2016-2018) » Member of BSG Board of Commissioner Committee (2016-2018)
» Ketua DPRD Kabupaten Bolaang Mongondow Timur (2014-2015) » Chairman of the Regional House of Representatives (DPRD), East
Bolaang Mongondow Regency (2014-2015)
» Ketua KPU Kabupaten Bolaang Mongondow (2009-2012) » Chairman of the General Election Commission (KPU) of Bolaang
Mongondow Regency (2009-2012)
» Redaktur Eksekutif Radar Bolmong (2006-2008) » Executive Editor Radar Bolmong (2006-2008) 89
Riwayat Pendidikan, Sertifikasi & Pelatihan Tahun 2025 Educational Background, Certifications & Training in 2025
Pendidikan Education
» S1 Sosial Sekolah Tinggi Ilmu Komunikasi Manado (2000) » Bachelor’s Degree in Social Sciences, Sekolah Tinggi Ilmu
Komunikasi Manado (STIKOM) (2000)
» S2 Ilmu Sosial dan Ilmu Politik Universitas Samratulangi (2022) » Master’s Degree in Social and Political Sciences, Sam Ratulangi
University (2022)
» S3 Ilmu Politik Universitas Hasanuddin (2024) » Doctoral Degree (S3) in Political Science, from Hasanuddin
University (2024)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification, Level 6, conducted by LSPP
diadakan oleh LSPP (2025) (2025)
Pelatihan dan Seminar Pelatihan dan Seminar
» Pelatihan dan seminar pada tahun 2025 dapat dilihat di halaman 573 » Details regarding training and seminars conducted in 2025 are
pada Laporan Tahunan ini disclosed on page 573 of this Annual Report
Hubungan Afiliasi, Rangkap Jabatan & Kepemilikan Saham Affiliation, Concurrent Positions & Share Ownership
» Tidak memiliki hubungan keuangan, kepemilikan saham, dan/atau » He does not have any financial, shareholding, and/or familial
hubungan keluarga dengan anggota Dewan Komisaris, anggota relationships with members of the Board of Commissioners,
Direksi lainnya, dan/atau pemegang saham pengendali BSG. other members of the Board of Directors, and/or the controlling
shareholders of BSG.
» Rangkap jabatan pada tahun 2025 dapat dilihat di halaman 576 pada » Details regarding concurrent positions held in 2025 are disclosed on
Laporan Tahunan ini. page 576 of this Annual Report.
» Tidak memiliki saham secara langsung pada Bank. » He does not hold any direct shares in the Bank.
Keahlian Expertise
Memiliki keahlian di bidang pemerintahan, komunikasi publik, serta He specializes in governance, public communication, and institutional
pengawasan kelembagaan. Pengalamannya sebagai Bupati Bolaang oversight. His experience as the Regent of East Bolaang Mongondow, a
Mongondow Timur, pimpinan lembaga legislatif, serta anggota Komite leader in legislative bodies, and a member of the Board of Commissioners’
Dewan Komisaris di BSG memberikan kompetensi dalam kepemimpinan, Committee at BSG provides strong competencies in leadership, strategic
pengambilan keputusan strategis, dan penguatan tata kelola organisasi. decision-making, and the strengthening of organizational governance.
Profil Perusahaan
Company Profile
Page 90
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Profil Direksi
Profiles of the Board of Directors
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
90
Louisa J. Parengkuan Pius S.L. Batara Revino M. Pepah Machmud Turuis Joubert R. J. Dondokambey
Direktur Operasional Direktur Pemasaran Direktur Utama Direktur Kepatuhan Direktur Umum
Operational Director Marketing Director President Director Compliance Director General Director
2025 Laporan Tahunan
Annual Report
Page 91
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Revino M. Pepah
Direktur Utama
President Director
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Indonesia Manado 60 tahun
Indonesian Manado 60 years old
Dasar Hukum Pengangkatan, Persetujuan OJK & Periode Jabatan Legal Basis of Appointment, OJK Approval & Term of Office
» Akta RUPS Luar Biasa No. 06 Tanggal 18 Maret 2021. » Deed of Extraordinary EGMS Number 06 dated March 18, 2021.
» Surat Otoritas Jasa Keuangan (OJK) Nomor: KEP-98/D.03/2021 » Financial Services Authority (OJK) Letter Number: KEP-
Tanggal 16 Juli 2021. 98/D.03/2021 dated July 16, 2021.
» Pengangkatan terakhir efektif sejak RUPS Tahunan 2021 sampai » Latest appointment effective from the 2021 Annual GMS until the
dengan ditutupnya RUPS Tahunan 2026. close of the 2026 Annual GMS.
» Periode Ke-1 (2021-2026). » 1st Term (2021–2026).
Perjalanan Karir Career History
» Direktur Umum BSG (2016-2021) » General Director of BSG (2016–2021)
» Group Head Operasional BSG (2014-2016) » Operational Group Head of BSG (2014–2016)
» Pemimpin Divisi Perencanaan BSG (2012-2014) » Head of Planning Division at BSG (2012–2014)
» Pemimpin Divisi Kredit BSG (2010-2011) » Head of Credit Division at BSG (2010–2011)
» Pemimpin Divisi Umum BSG (2009-2010) » Head of General Affairs Division at BSG (2009–2010)
Riwayat Pendidikan, Sertifikasi & Pelatihan Tahun 2025 Educational Background, Certifications & Training in 2025
Pendidikan
» S1 Ekonomi, Universitas Sam Ratulangi (1989)
Education
» Bachelor’s Degree in Economics, Sam Ratulangi University (1989) 91
» S2 Magister Manajemen dari Universitas Sam Ratulangi (2001) » Master’s Degree in Management, Sam Ratulangi University (2001)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 7 yang » Banking Risk Management Certification Level 7, conducted by LSPP
diadakan oleh LSPP (2024) (2024)
Pelatihan dan Seminar Pelatihan dan Seminar
» Pelatihan dan seminar pada tahun 2025 dapat dilihat di halaman 589 » Details regarding training and seminars conducted in 2025 are
pada Laporan Tahunan ini disclosed on page 589 of this Annual Report
Hubungan Afiliasi, Rangkap Jabatan & Kepemilikan Saham Affiliation, Concurrent Positions & Share Ownership
» Tidak memiliki hubungan keuangan, kepemilikan saham, dan/atau » He does not have any financial, shareholding, and/or familial
hubungan keluarga dengan anggota Dewan Komisaris, anggota relationships with members of the Board of Commissioners,
Direksi lainnya, dan/atau pemegang saham pengendali BSG. other members of the Board of Directors, and/or the controlling
shareholders of BSG.
» Rangkap jabatan pada tahun 2025 dapat dilihat di halaman 591 pada » Details regarding concurrent positions held in 2025 are disclosed on
Laporan Tahunan ini. page 591 of this Annual Report.
» Tidak memiliki saham secara langsung pada Bank. » He does not hold any direct shares in the Bank.
Keahlian Expertise
Memiliki keahlian di bidang manajemen dan operasional perbankan, He specializes in banking management and operations, business
perencanaan bisnis, pengelolaan kredit, serta kepemimpinan strategis. planning, credit management, and strategic leadership. His career in
Pengalaman panjangnya dalam berbagai posisi manajerial hingga various managerial positions, culminating as the President Director of
Direktur Utama di BSG didukung oleh kompetensi manajemen risiko BSG, is supported by banking risk management competencies, enabling
perbankan, sehingga mampu mengarahkan kebijakan dan pengelolaan the effective and prudent direction of bank policies and management.
bank secara efektif dan prudent.
Profil Perusahaan
Company Profile
Page 92
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Machmud Turuis
Direktur Kepatuhan
Compliance Director
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Indonesia Manado 58 tahun
Indonesian Manado 58 years old
Dasar Hukum Pengangkatan, Persetujuan OJK & Periode Jabatan Legal Basis of Appointment, OJK Approval & Term of Office
» Akta RUPS Luar Biasa No. 06 Tanggal 18 Maret 2021. » Deed of Extraordinary GMS Number 06 dated March 18, 2021.
» Surat Otoritas Jasa Keuangan (OJK) Nomor KEPR-55/D.03/2023 » Financial Services Authority (OJK) Letter Number: KEPR-
Tanggal 15 Juni 2023. 55/D.03/2023 dated June 15, 2023.
» Pengangkatan terakhir efektif sejak RUPS Tahunan 2021 sampai » Latest appointment effective from the 2021 Annual GMS until the
dengan ditutupnya RUPS Tahunan 2026. close of the 2026 Annual General Meeting of Shareholders.
» Periode Ke-2 (2021-2026). » 2nd Term (2021–2026).
Perjalanan Karir Career History
» Direktur Pemasaran BSG (2018-2023) » Marketing Director of BSG (2018–2023)
» Direktur Kepatuhan BSG (2016-2018) » Compliance Director of BSG (2016–2018)
» Pemimpin Divisi Umum (2012-2016) » Head of General Affairs Division (2012–2016)
» Pemimpin Cabang Tahuna BSG (2011-2012) » Branch Manager of BSG Tahuna (2011–2012)
» Wakil Pemimpin Cabang BSG Limboto (2010-2011) » Deputy Branch Manager of BSG Limboto (2010–2011
Riwayat Pendidikan, Sertifikasi & Pelatihan Tahun 2025 Educational Background, Certifications & Training in 2025
92 Pendidikan
» S1 Manajemen STIE Pioneer (2002)
Education
» Bachelor’s Degree in Management, STIE Pioneer (2002)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 7 yang » Banking Risk Management Certification, Level 7, conducted by
diadakan oleh BSMR (2024) BSMR (2024)
Pelatihan dan Seminar Pelatihan dan Seminar
» Pelatihan dan seminar pada tahun 2025 dapat dilihat di halaman 589 » Details regarding training and seminars conducted in 2025 are
pada Laporan Tahunan ini disclosed on page 589 of this Annual Report.
Hubungan Afiliasi, Rangkap Jabatan & Kepemilikan Saham Affiliation, Concurrent Positions & Share Ownership
» Tidak memiliki hubungan keuangan, kepemilikan saham, dan/atau » He does not have any financial, shareholding, and/or familial
hubungan keluarga dengan anggota Dewan Komisaris, anggota relationships with members of the Board of Commissioners,
Direksi lainnya, dan/atau pemegang saham pengendali BSG. other members of the Board of Directors, and/or the controlling
shareholders of BSG.
» Rangkap jabatan pada tahun 2025 dapat dilihat di halaman 591 pada » Details regarding concurrent positions held in 2025 are disclosed on
Laporan Tahunan ini. page 591 of this Annual Report.
» Tidak memiliki saham secara langsung pada Bank. » He does not hold any direct shares in the Bank.
Keahlian Expertise
Memiliki keahlian di bidang manajemen perbankan, khususnya He specializes in banking management, focusing on compliance,
pada kepatuhan, pemasaran, dan pengelolaan operasional cabang. marketing, and branch operations management. His career in various
Pengalamannya dalam berbagai posisi strategis di BSG, termasuk strategic positions at BSG, including roles as Compliance Director
sebagai Direktur Kepatuhan dan Direktur Pemasaran, didukung oleh and Marketing Director, is supported by banking risk management
kompetensi manajemen risiko perbankan sehingga mampu memastikan competencies. This enables the assurance of prudent banking
penerapan prinsip kehati-hatian, kepatuhan terhadap regulasi, serta principles, regulatory compliance, and the strengthening of corporate
penguatan tata kelola Perusahaan. governance.
2025 Laporan Tahunan
Annual Report
Page 93
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Louisa J. Parengkuan
Direktur Operasional
Operations Director
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Indonesia Manado 56 tahun
Indonesian Manado 56 years old
Dasar Hukum Pengangkatan, Persetujuan OJK & Periode Jabatan Legal Basis of Appointment, OJK Approval & Term of Office
» Akta RUPS Luar Biasa No. 06 Tanggal 18 Maret 2021. » Deed of Extraordinary GMS Number 06 dated March 18, 2021.
» Surat Otoritas Jasa Keuangan (OJK) Nomor KEP-101/D.03/2021 » Financial Services Authority (OJK) Letter Number: KEP-
Tanggal 16 Juli 2021. 101/D.03/2021 dated July 16, 2021.
» Pengangkatan terakhir efektif sejak RUPS Tahunan 2021 sampai » Latest appointment effective from the 2021 Annual GMS until the
dengan ditutupnya RUPS Tahunan 2026. close of the 2026 Annual General Meeting of Shareholders.
» Periode Ke-1 (2021-2026). » 1st Term (2021–2026).
Perjalanan Karir Career History
» Pemimpin SKAI BSG (2020-2021) » Head of Internal Audit Unit (IAU) of BSG (2020–2021)
» Pemimpin Divisi Kredit Konsumer BSG (2017-2020) » Head of Consumer Credit Division of BSG (2017–2020)
» Wakil Pemimpin Divisi Trisuri BSG (2012-2017) » Deputy Head of Treasury Division of BSG (2012–2017)
» Pemimpin Cabang Calaca BSG (2011-2012) » Branch Manager of BSG Calaca (2011–2012)
» Pemimpin Cabang Amurang BSG (2007-2010) » Branch Manager of BSG Amurang (2007–2010)
Riwayat Pendidikan, Sertifikasi & Pelatihan Tahun 2025 Educational Background, Certifications & Training in 2025
Pendidikan
» S1 Manajemen STIE Manado (2003)
Education
» Bachelor’s Degree in Management, STIE Manado (2003) 93
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 7 yang » Banking Risk Management Certification, Level 7, conducted by
diadakan oleh BSMR (2024) BSMR (2024)
Pelatihan dan Seminar Pelatihan dan Seminar
» Pelatihan dan seminar pada tahun 2025 dapat dilihat di halaman 590 » Details regarding training and seminars conducted in 2025 are
pada Laporan Tahunan ini disclosed on page 590 of this Annual Report
Hubungan Afiliasi, Rangkap Jabatan & Kepemilikan Saham Affiliation, Concurrent Positions & Share Ownership
» Tidak memiliki hubungan keuangan, kepemilikan saham, dan/atau » She does not have any financial, shareholding, and/or familial
hubungan keluarga dengan anggota Dewan Komisaris, anggota relationships with members of the Board of Commissioners,
Direksi lainnya, dan/atau pemegang saham pengendali BSG. other members of the Board of Directors, and/or the controlling
shareholders of BSG.
» Rangkap jabatan pada tahun 2025 dapat dilihat di halaman 591 pada » Details regarding concurrent positions held in 2025 are disclosed on
Laporan Tahunan ini. page 591 of this Annual Report.
» Tidak memiliki saham secara langsung pada Bank. » She does not hold any direct shares in the Bank.
Keahlian Expertise
Memiliki keahlian di bidang operasional perbankan, pengelolaan kredit She specializes in banking operations, consumer credit management,
konsumer, serta manajemen jaringan kantor cabang. Pengalamannya and branch network management. Her career marked by various
dalam berbagai posisi kepemimpinan di BSG, mulai dari pimpinan leadership positions at BSG, ranging from Branch Manager to Head
cabang hingga Pemimpin Divisi Kredit Konsumer dan Pemimpin SKAI, of Consumer Credit Division and Head of Internal Audit Unit (IAU), is
didukung oleh kompetensi manajemen risiko perbankan sehingga supported by banking risk management competencies. This enables the
mampu mengelola operasional bank secara efektif, terkontrol, dan effective and controlled management of bank operations in accordance
sesuai prinsip kehati-hatian. with prudent banking principles.
Profil Perusahaan
Company Profile
Page 94
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pius S.L. Batara
Direktur Pemasaran
Marketing Director
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Indonesia Manado 56 tahun
Indonesian Manado 56 years old
Dasar Hukum Pengangkatan, Persetujuan OJK & Periode Jabatan Legal Basis of Appointment, OJK Approval & Term of Office
» Akta RUPS Luar Biasa No. 06 Tanggal 18 Maret 2021. » Deed of Extraordinary GMS Number 06 dated March 18, 2021.
» Surat Otoritas Jasa Keuangan (OJK) No. SR-37/KO.063/2023 tanggal » Financial Services Authority (OJK) Letter Number SR-37/
04 April 2023. KO.063/2023 dated April 4, 2023.
» Pengangkatan terakhir effective sejak RUPS Tahunan 2021 sampai » Latest appointment effective from the 2021 Annual GMS until the
dengan ditutupnya RUPS Tahunan 2026. close of the 2026 Annual General Meeting of Shareholders.
» Periode Ke-1 (2021-2026). » 1st Term (2021–2026).
Perjalanan Karir Career History
» Pemimpin Divisi Kredit Komersial (2020-2021) » Head of Commercial Credit Division (2020–2021)
» Pemimpin BSG Cabang Surabaya (2018-2020) » Branch Manager of BSG Surabaya (2018–2020)
» Pemimpin BSG Cabang Jakarta (2012-2018) » Branch Manager of BSG Jakarta (2012–2018)
» Pemimpin BSG Cabang Pembantu Kelapa Gading (2009-2012) » Sub-Branch Manager of BSG Kelapa Gading (2009–2012)
» Pemimpin Seksi Kredit merangkap Administrasi Kredit BSG Cabang » Head of Credit Section and Credit Administration at BSG Jakarta
Jakarta (2007-2009) (2007–2009)
Riwayat Pendidikan, Sertifikasi & Pelatihan Tahun 2025 Educational Background, Certifications & Training in 2025
94 Pendidikan Education
» S1 Manajemen Universitas Sam Ratulangi (1994) » Bachelor’s Degree in Management, Sam Ratulangi University (1994)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 7 yang » Banking Risk Management Certification, Level 7, conducted by
diadakan oleh BSMR (2024) BSMR (2024)
Pelatihan dan Seminar Pelatihan dan Seminar
» Pelatihan dan seminar pada tahun 2025 dapat dilihat di halaman 590 » Details regarding training and seminars conducted in 2025 are
pada Laporan Tahunan ini disclosed on page 590 of this Annual Report.
Hubungan Afiliasi, Rangkap Jabatan & Kepemilikan Saham Affiliation, Concurrent Positions & Share Ownership
» Tidak memiliki hubungan keuangan, kepemilikan saham, dan/atau » He does not have any financial, shareholding, and/or familial
hubungan keluarga dengan anggota Dewan Komisaris, anggota relationships with members of the Board of Commissioners,
Direksi lainnya, dan/atau pemegang saham pengendali BSG. other members of the Board of Directors, and/or the controlling
shareholders of BSG.
» Rangkap jabatan pada tahun 2025 dapat dilihat di halaman 591 pada » Details regarding concurrent positions held in 2025 are disclosed on
Laporan Tahunan ini. page 591 of this Annual Report.
» Tidak memiliki saham secara langsung pada Bank. » He does not hold any direct shares in the Bank.
Keahlian Expertise
Memiliki keahlian di bidang pemasaran dan pengembangan bisnis He specializes in banking marketing and business development, focusing
perbankan, khususnya dalam pengelolaan kredit komersial serta on commercial credit management and branch network expansion. His
pengembangan jaringan kantor cabang. Pengalamannya dalam berbagai career in various leadership positions at BSG is supported by banking
posisi kepemimpinan di BSG didukung oleh kompetensi manajemen risk management competencies, enabling the drive for sound and
risiko perbankan, sehingga mampu mendorong pertumbuhan bisnis sustainable business growth.
bank secara sehat dan berkelanjutan.
2025 Laporan Tahunan
Annual Report
Page 95
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Joubert R.J. Dondokambey
Direktur Umum
General Director
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Indonesia Manado 61 tahun
Indonesian Manado 61 years old
Dasar Hukum Pengangkatan, Persetujuan OJK & Periode Jabatan Legal Basis of Appointment, OJK Approval & Term of Office
» Akta RUPS Luar Biasa No. 06 Tanggal 18 Maret 2021. » Deed of Extraordinary GMS Number 06 dated March 18, 2021.
» Surat Otoritas Jasa Keuangan (OJK) Nomor: KEP-12/D.03/2022 » Financial Services Authority (OJK) Letter Number: KEP-12/D.03/2022
Tanggal 27 Januari 2022. dated January 27, 2022.
» Pengangkatan terakhir efektif sejak RUPS Tahunan 2021 sampai » Latest appointment effective from the 2021 Annual GMS until the
dengan ditutupnya RUPS Tahunan 2026. close of the 2026 Annual GMS.
» Periode Ke-1 (2021-2026). » 1st Term (2021–2026).
Perjalanan Karir Career History
» Pemimpin Divisi Umum BSG (2017-2021) » Head of General Affairs Division of BSG (2017–2021)
» Staf Ahli Bidang Perkreditan BSG (2015-2017) » Expert Staff in Credit at BSG (2015–2017)
» Program Kesepakatan Pensiun Dini Bank Mandiri (2012-2015) » Early Retirement Agreement Program at Bank Mandiri (2012–2015)
» Bussines Development Unit di Bank Mandiri Area (2011-2012) » Business Development Unit at Bank Mandiri Area (2011–2012)
» Micro Business District Center di Bank Mandiri (2011) » Micro Business District Center at Bank Mandiri (2011)
Riwayat Pendidikan, Sertifikasi & Pelatihan Tahun 2025 Educational Background, Certifications & Training in 2025
Pendidikan
» S1 Ekonomi Universitas Kristen Satya Wacana Salatiga (1988)
Education
» Bachelor’s Degree in Economics, Satya Wacana Christian University 95
Salatiga (1988)
» Magister Manajemen dari Universitas Sam Ratulangi (2024) » Master’s Degree in Management, Sam Satulangi University (2024)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 7 yang » Banking Risk Management Certification, Level 7, conducted by
diadakan oleh BSMR (2024) BSMR (2024)
Pelatihan dan Seminar Pelatihan dan Seminar
» Pelatihan dan seminar pada tahun 2025 dapat dilihat di halaman 589 » Details regarding training and seminars conducted in 2025 are
pada Laporan Tahunan ini disclosed on page 589 of this Annual Report
Hubungan Afiliasi, Rangkap Jabatan & Kepemilikan Saham Affiliation, Concurrent Positions & Share Ownership
» Tidak memiliki hubungan keuangan, kepemilikan saham, dan/atau » He does not have any financial, shareholding, and/or familial
hubungan keluarga dengan anggota Dewan Komisaris, anggota relationships with members of the Board of Commissioners,
Direksi lainnya, dan/atau pemegang saham pengendali BSG. other members of the Board of Directors, and/or the controlling
shareholders of BSG.
» Rangkap jabatan pada tahun 2025 dapat dilihat di halaman 591 pada » Details regarding concurrent positions held in 2025 are disclosed on
Laporan Tahunan ini. page 591 of this Annual Report.
» Tidak memiliki saham secara langsung pada Bank. » He does not hold any direct shares in the Bank.
Keahlian Expertise
Memiliki keahlian di bidang manajemen sumber daya manusia, He specializes in human resource management, general administration
pengelolaan administrasi umum, serta pengembangan bisnis management, and banking business development. His career in various
perbankan. Pengalamannya di BSG dan Bank Mandiri dalam berbagai strategic positions at BSG and Bank Mandiri, including the role of
posisi strategis, termasuk sebagai Pemimpin Divisi Umum, didukung oleh Head of General Division, is supported by banking risk management
kompetensi manajemen risiko perbankan sehingga mampu mendukung competencies. This enables the effective support of organizational
tata kelola organisasi dan pengelolaan fungsi pendukung bank secara governance and the management of the bank’s supporting functions.
efektif.
Profil Perusahaan
Company Profile
Page 96
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Perubahan Komposisi Dewan Komisaris dan
Direksi Setelah Tahun Buku Berakhir
Changes in the Composition of the Board of
Commissioners and Board of Directors After
the End of the Fiscal Year
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pada tanggal 10 Februari 2026, Perseroan menyelenggarakan On February 10, 2026, the Company held a General Meeting
Rapat Umum Pemegang Saham (RUPS) yang antara lain of Shareholders (GMS) which, among other matters, resolved
memutuskan perubahan komposisi Dewan Komisaris dan Direksi. to change the composition of the Board of Commissioners
Dalam RUPS tersebut, para pemegang saham menyetujui and the Board of Directors. During the GMS, the shareholders
pemberhentian dengan hormat seluruh anggota Dewan approved the honorable discharge of all members of the Board
Komisaris dan Direksi periode 2021–2026 sehubungan dengan of Commissioners and the Board of Directors for the 2021–2026
berakhirnya masa jabatan. Selanjutnya, RUPS juga menetapkan term following the end of their tenure. Furthermore, the GMS
pengangkatan anggota Dewan Komisaris dan Direksi yang baru established the appointment of the new members of the Board
untuk masa jabatan periode 2026–2031, dengan susunan: of Commissioners and the Board of Directors for the 2026–2031
term, with the following composition:
Dewan Komisaris
Board of Commissioners
Komisaris Utama (Independen)
: Godbless Sofcar Vicky Lumentut*
President Commissioner (Independent)
Komisaris Independen
96 Independent Commissioner
: Jacklyn Ivana Koloay
Komisaris Independen
: Rania Riris Ismail*
Independent Commissioner
Komisaris Independen
: Djafar Alkatiri
Independent Commissioner
Komisaris
: Diane ND*
Commissioner
Direksi
Board of Directors
Direktur Utama
: Revino M. Pepah
President Director
Direktur Kepatuhan
: Mutesa Holdin*
Compliance Director
Direktur Umum
: Joubert R.J Dondokambey
General Director
Direktur Operasional
: Louisa J. Parengkuan
Operations Director
Direktur Dana & Trisuri
: Rudiyanto Katili*
Funding & Treasury Director
Direktur Kredit
: Esther C. Rampengan*
Credit Director
* Saat ini dalam proses fit & proper test di Otoritas Jasa Keuangan
* Currently undergoing the fit & proper test at the Financial Services Authority (OJK)
2025 Laporan Tahunan
Annual Report
Page 97
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Profil Pejabat Senior
Profiles of Senior Management
Pemimpin Group
Group Heads
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Iskandar Modjo
Pemimpin Group Pemasaran Indonesia
Head of Marketing Group Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 001/SK-HC/DIR/I/2025
54 tahun
Decree of the Board of Directors Number 001/SK-HC/DIR/I/2025
54 years old
Perjalanan Karir Career History
» Pemimpin Divisi Trisuri (2023-2025) » Head of Treasury Division (2023–2025)
» Pemimpin Divisi Perencanaan BSG (2021-2023) » Head of Planning Division of BSG (2021–2023)
» Pemimpin Divisi Trisuri BSG (2020-2021) » Head of Treasury Division of BSG (2020–2021)
» Pemimpin Departemen Administrasi & Laporan Kredit Group » Head of Credit Administration & Reporting Department, Marketing
Pemasaran (2017-2020) Group (2017–2020)
» Wakil Pemimpin Cabang Utama BSG (2012-2017) » Deputy Branch Manager of the Main Branch Office of BSG (2012–
2017)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
97
Pendidikan Education
» S1 Sosial Ekonomi Pertanian Universitas Sam Ratulangi (1994) » Bachelor’s Degree in Agricultural Social Economics, Sam Ratulangi
University (1994)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
Nolvy Kilanta
Pemimpin Grup Operasional Indonesia
Head of Operational Group Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 001/SK-HC/DIR/I/2025
55 tahun
Decree of the Board of Directors Number 001/SK-HC/DIR/I/2025
55 years old
Perjalanan Karir Career History
» Pemimpin Divisi Pengembangan Bisnis & Jaringan (2022-2025) » Head of Business Development & Network Division (2022–2025)
» Pemimpin Departemen Kredit Konsumer I Divisi Kredit Konsumer » Head of Consumer Credit Department I, Consumer Credit Division
(2022) (2022)
» Pemimpin Departemen Investigasi SKAI (2021-2022) » Head of Investigation Department, Internal Audit Unit (IAU) (2021–
2022)
» Pemimpin Cabang Ratahan (2018-2021) » Branch Manager, Ratahan Branch (2018–2021)
» Pemimpin Cabang Pembantu Likupang (2016-2018) » Sub-Branch Manager, Likupang Sub-Branch (2016–2018)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Manajemen STIE Kristen El Fatah Manado (2002) » Bachelor’s Degree in Management, STIE Kristen El Fatah Manado
(2002)
» S2 Manajemen Sumber Daya Universitas Sam Ratulangi (2005) » Master’s Degree in Resource Management, Sam Ratulangi University
(2005)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
Profil Perusahaan
Company Profile
Page 98
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pemimpin Divisi dan Kantor Wilayah
Division Heads and Regional Office Heads
Audy Thuda
Pemimpin Divisi Perencanaan dan Evaluasi Indonesia
Head of Planning and Evaluation Division Indonesian
Manado
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 149/SK-HC/DIR/X/2023
47 tahun
Decree of the Board of Directors Number 149/SK-HC/DIR/X/2023
47 years old
Perjalanan Karir Career History
» Pemimpin Departemen Pendidikan dan Pelatihan Divisi Human » Head of Education & Training Department, Human Capital Division at
Capital BSG (2020-2023) BSG (2020–2023)
» Analis Departemen Perencanaan & Kinerja Korporat Divisi » Analyst in the Corporate Planning & Performance Department,
Perencanaan (2014-2020) Planning Division (2014–2020)
» Pemimpin Bagian Kredit Cabang Kotamobagu (2012) » Head of Credit Section, Kotamobagu Branch (2012)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Ilmu Komunikasi Universitas Sam Ratulangi (2002) » Bachelor’s Degree in Communication Studies, Sam Ratulangi
University (2002)
» S2 Magister Manajemen Universitas Bina Nusantara (2020) » Master of Management, Binus University (2020)
» S3 Doktor Management Universitas Bina Nusantara (2025) » Doctor of Management, BInus University (2025)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
98
Oske Kaligis
Pemimpin Satuan Kerja Audit Interen Indonesia
Head of Internal Audit Unit Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 163/SK-HC/DIR/XI/2023
50 tahun
Decree of the Board of Directors Number 163/SK-HC/DIR/XI/2023
50 years old
Perjalanan Karir Career History
» Pemimpin Divisi Human Capital BSG (2021-2023) » Head of Human Capital Division, BSG (2021–2023)
» Pempimpin Departemen Penyediaan & Pengembangan SDM Human » Head of HR Sourcing & Development Department, Human Capital
Capital BSG (2018-2021) Division, BSG (2018–2021)
» Pemimpin Cabang Melonguane BSG (2017-2018) » Branch Manager, Melonguane Branch, at BSG (2017–2018)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Hukum Universitas Sam Ratulangi (2000) » Bachelor’s Degree in Laws, Sam Ratulangi University (2000)
» S2 Magister Manajemen Universitas Sam Ratulangi (2023) » Master’s Degree in Management, Sam Ratulangi University (2023)
» S3 Doctor of Ministry Sekolah Tinggi Theologi “IKAT” (2024) » Doctor of Ministry from “IKAT” Theological Seminary (2024)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
2025 Laporan Tahunan
Annual Report
Page 99
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Heince J. Rumende
Sekretaris Perusahaan Indonesia
Corporate Secretary Indonesian
Manado
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 012/SK-HC/DIR/I/2023
49 tahun
Decree of the Board of Directors Number 012/SK-HC/DIR/I/2023
49 years old
Perjalanan Karir Career History
» Pemimpin Departemen Public Relation Sekretaris Perusahaan (2021- » Head of Public Relations Department, Corporate Secretary (2021–
2023) 2023)
» Analis Departemen Pengadaan Divisi Umum (2015-2021) » Analyst in the Procurement Department, General Affairs Division
(2015–2021)
» Pemimpin Seksi Pemasaran Cabang Kotamobagu (2012-2015) » Head of Marketing Section, Kotamobagu Branch (2012–2015)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Manajemen Universitas Klabat (2000) » Bachelor’s Degree in Management, Klabat University (2000)
» S2 Magister Ekonomi Universitas Sam Ratulangi (2019) » Master of Economics, Sam Ratulangi University (2019)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
99
Daniel J. Rompas
Pemimpin Divisi Kepatuhan Indonesia
Head of Compliance Division Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 019/SK-HC/DIR/II/2020
52 tahun
Decree of the Board of Directors Number 019/SK-HC/DIR/II/2020
52 years old
Perjalanan Karir Career History
» Pemimpin Departemen Hukum Divisi Kepatuhan (2017-2020) » Head of Legal Department, Compliance Division (2017–2020)
» Yurist Departemen Hukum Divisi Kepatuhan (2012-2017) » Legal Counsel, Legal Department, Compliance Division (2012–2017)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Ilmu Hukum Universitas Sam Ratulangi (1995) » Bachelor ‘s Degree in Laws, Sam Ratulangi University (1995)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
Profil Perusahaan
Company Profile
Page 100
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Sepriyono Kadir
Pemimpin Divisi Manajemen Risiko Indonesia
Head of Risk Management Division Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 062/SK-HC/DIR/IV/2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
54 tahun
Decree of the Board of Directors Number 062/SK-HC/DIR/IV/2025
54 years old
Perjalanan Karir Career History
» Pemimpin Unit Ketahanan & Keamanan Siber (2024-2025) » Head of Cyber Resilience & Security Unit (2024–2025)
» Pemimpin Departemen Perencanaan & Kinerja Korporat Divisi » Head of Corporate Planning & Performance Department, Planning
Perencanaan (2017-2024) Division (2017–2024)
» Analis Departemen Perencanaan & Kinerja Korporat Divisi » Analyst in the Corporate Planning & Performance Department,
Perencanaan (2012-2017) Planning Division (2012–2017)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Informasi Sistem Universitas Bina Nusantara (2022) » Bachelor’s Degree in Information Systems, Binus University (2022)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
100
Junikesumawati Paputungan
Pemimpin Divisi Pemasaran Dana Indonesia
Head of Funding Marketing DIvision Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 062/SK-HC/DIR/IV/2025
54 tahun
Decree of the Board of Directors Number 062/SK-HC/DIR/IV/2025
54 years old
Perjalanan Karir Career History
» Pemimpin Cabang Kotamobagu (2021-2025) » Branch Manager, Kotamobagu Branch (2021–2025)
» Pemimpin Cabang Molibagu (2015-2021) » Branch Manager, Molibagu Branch (2015–2021)
» Pemimpin Cabang Pembantu Molibagu (2013-2015) » Sub-Branch Manager, Molibagu Sub-Branch (2013–2015)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Manajemen STIE Swadaya Manado (2012) » Bachelor’s Degree in Management, STIE Swadaya Manado (2012)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
2025 Laporan Tahunan
Annual Report
Page 101
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Nasrudin Herlambang
Pemimpin Divisi Kredit Komersial Indonesia
Head of Commercial Credit Division Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 083/SK-HC/DIR/IV/2021
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
55 tahun
Decree of the Board of Directors Number 083/SK-HC/DIR/IV/2021
55 years old
Perjalanan Karir Career History
» Pemimpin Departemen Pelayanan Umum Divisi Umum (2017-2021) » Head of General Services Department, General Affairs Division
(2017–2021)
» Pemimpin Cabang Pembantu Pasar Sentral (2014-2017) » Sub-Branch Manager, Pasar Sentral Sub-Branch (2014–2017)
» Pemimpin Seksi Pemasaran Cabang Gorontalo (2012-2014) » Head of Marketing Section, Gorontalo Branch (2012–2014)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Pendidikan Ekonomi Akuntansi Universitas Negeri Manado (2002) » Bachelor’s Degree in Accounting Education, Universitas Negeri
Manado (2002)
» S2 Magister Ilmu Administrasi STIA Bina Taruna Gorontalo (2015) » Master’s Degree in Administrative Science from STIA Bina Taruna
Gorontalo (2015)
» Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
101
Linda M. Pontoh
Pemimpin Divisi Kredit Konsumer Indonesia
Head of Consumer Credit Division Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 049/SK-HC/DIR/III/2023
56 tahun
Decree of the Board of Directors Number 049/SK-HC/DIR/III/2023
56 years old
Perjalanan Karir Career History
» Pemimpin Divisi Operasional dan Layanan BSG (2022-2023) » Head of Operations & Services Division, BSG (2022–2023)
» Pemimpin Divisi Jaringan dan Layanan BSG (2021-2022) » Head of Network & Services Division, BSG (2021–2022)
» Pemimpin Cabang Utama BSG (2021) » Head of Main Branch, BSG (2021)
» Pemimpin Cabang Calaca BSG (2018-2021) » Branch Manager, Calaca Branch, BSG (2018–2021)
» Pemimpin Cabang Ratahan BSG (2016-2018) » Branch Manager, Ratahan Branch, BSG (2016–2018)
» Pemimpin Cabang Kawangkoan BSG (2012-2016) » Branch Manager, Kawangkoan Branch, BSG (2012–2016)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Sosial Ekonomi Universitas Sam Ratulangi (1993) » Bachelor’s Degree in Socio-Economics, Sam Ratulangi University
(1993)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
Profil Perusahaan
Company Profile
Page 102
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Golda A. Eman
Pemimpin Divisi Trisuri Indonesia
Head of Treasury Division Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 001/SK-HC/DIR/I/2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
46 tahun
Decree of the Board of Directors Number 001/SK-HC/DIR/I/2025
46 years old
Perjalanan Karir Career History
» Pemimpin Departemen Akuntansi Divisi AKL (2022-2025) » Head of Accounting Department, AKL Division (2022–2025)
» Pemimpin Unit Pajak (2019-2022) » Head of Tax Unit (2019–2022)
» Analis Departemen Akuntansi Divisi AKL (2012-2019) » Analyst in the Accounting Department, AKL Division (2012–2019)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Akuntansi Universitas Sam Ratulangi (2001) » Bachelor’s Degree in Accounting, Sam Ratulangi University (2001)
» S2 Akuntansi Universitas Sam Ratulangi (2024) » Master’s Degree in Accounting, Sam Ratulangi University (2024)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
102
Jimmy J. Alexander
Pemimpin Divisi Pengembangan Bisnis & Jaringan Indonesia
Head of Business Development & Network Division Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 001/SK-HC/DIR/I/2025
48 tahun
Decree of the Board of Directors Number 001/SK-HC/DIR/I/2025
48 years old
Perjalanan Karir Career History
» Pemimpin Departemen Pengembangan Produk Kredit Divisi » Head of Credit Product Development Department, Business
Pengembagan Bisnis (2022-2025) Development Division (2022–2025)
» Analis Departemen Administrasi & Laporan Kredit (2017-2022) » Analyst in the Credit Administration & Reporting Department
(2017–2022)
» Programmer Departemen Pengembangan Sistem & Infrastruktur IT » Programmer in the IT System & Infrastructure Development
Divisi IT & E-Banking (2015-2017) Department, IT & E-Banking Division (2015–2017)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Manajemen Informatika Yayasan Pendidikan Matuari Manado » Bachelor’s Degree in Information Systems Management, Yayasan
(2002) Pendidikan Matuari Manado (2002)
» S2 Informatika Universitas Pelita Harapan (2024) » Master’s Degree in Information Technology, Universitas Pelita
Harapan (2024)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
2025 Laporan Tahunan
Annual Report
Page 103
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
John W. Koilam
Pemimpin Divisi Teknologi Informasi Indonesia
Head of Information Technology Division Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 001/SK-HC/DIR/I/2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
49 tahun
Decree of the Board of Directors Number 001/SK-HC/DIR/I/2025
49 years old
Perjalanan Karir Career History
» Pemimpin Departemen Pengadaan Divisi Umum (2021-2025) » Head of Procurement Department, General Affairs Division (2021–
2025)
» Pemimpin Departemen Electronic Banking Divisi IT (2021) » Head of Electronic Banking Department, IT Division (2021)
» Pemimpin Departemen Pengembangan Produk Dana Dan Jasa Divisi » Head of Funding & Service Product Development Department,
Pengembangan Bisnis (2020-2021) Business Development Division (2020–2021)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Manajemen Universitas Sam Ratulangi (2000) » Bachelor’s Degree in Management from Sam Ratulangi University
(2000)
» S2 Ilmu Ekonomi Sam Ratulangi (2019) » Master’s Degree in Economics, Sam Ratulangi University (2019)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
103
Jimmy R. Mailangkay
Pemimpin Divisi Operasional & Layanan Indonesia
Head of Operations and Services Division Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 049/SK-HC/DIR/III/2023
47 tahun
Decree of the Board of Directors Number 049/SK-HC/DIR/III/2023
47 years old
Perjalanan Karir Career History
» Pemimpin Departemen Kredit Konsumer I Divisi Kredit Konsumer » Head of Consumer Credit Department I, Consumer Credit Division
(2022-2023) (2022–2023)
» Pemimpin Departemen Dana Institusi Divisi Pemasaran (2021-2022) » Head of Institutional Funding Department, Marketing Division
(2021–2022)
» Pemimpin Cabang Pembantu SMS Sam Ratulangi (2018-2021) » Sub-Branch Manager, SMS Sam Ratulangi Sub-Branch (2018–2021)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Manajemen Investasi Sekolah Tinggi Ilmu Keuangan (2001) » Bachelor’s Degree (S1) in Sekolah Tinggi Ilmu Keuangan (2001)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
Profil Perusahaan
Company Profile
Page 104
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Noldy P. Dandel
Pemimpin Divisi Umum Indonesia
Head of General Affairs Division Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 072/SK-HC/DIR/III/2021
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
50 tahun
Decree of the Board of Directors Number 072/SK-HC/DIR/III/2021
50 years old
Perjalanan Karir Career History
» Pemimpin Departemen Pengadaan Divisi Umum (2017-2021) » Head of Procurement Department, General Affairs Division (2017–
2021)
» Pemimpin Seksi Pemasaran Cabang Calaca (2012-2017) » Head of Marketing Section, Calaca Branch (2012–2017)
» Pemimpin Seksi Kredit Cabang Calaca (2012) » Head of Credit Section, Calaca Branch (2012)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Teknik Arsitektur Universitas Sam Ratulangi (2000) » Bachelor’s Degree in Architectural Engineering, Sam Ratulangi
University (2000)
» S2 Manajemen Universitas Sam Ratulangi (2024) » Master’s Degree in Management, Sam Ratulangi University (2024)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
104
Wenda W. Rumambi
Pemimpin Divisi Human Capital Indonesia
Head of Human Capital Division Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No.163/SK-HC/DIR/XI/2023
48 tahun
Decree of the Board of Directors Number 163/SK-HC/DIR/XI/2023
48 years old
Perjalanan Karir Career History
» Pemimpin Departemen Pelayanan Umum Divisi Umum (2021-2023) » Head of General Services Department, General Division (2021-2023)
» Analis Departemen Kredit Konsumer II - Divisi Kredit Konsumer » Analyst, Consumer Credit Department II, Consumer Credit Division
(2020- 2021) (2020-2021)
» Manager SDM & Umum Cabang Bitung (2012- 2020) » HR & General Affairs Manager, Bitung Branch (2012-2020)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Akuntansi STIE Pioneer Manado (2002) » Bachelor’s Degree in Accounting, STIE Pioneer Manado (2002
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
2025 Laporan Tahunan
Annual Report
Page 105
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Firman
Pemimpin Divisi Pengedalian Keuangan Indonesia
Head of Financial Control Division Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
SK Direksi No. 049/SK-HC/DIR/III/2023
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
46 tahun
Decree of the Board of Directors Number 049/SK-HC/DIR/III/2023
46 years old
Perjalanan Karir Career History
» Pemimpin Divisi IT & Operasional BSG (2020-2023) » Head of IT & Operations Division, BSG (2020–2023)
» Pemimpin Departemen Pengembangan Sistem & Infrastruktur IT, » Head of IT System & Infrastructure Development Department, IT &
Divisi IT & Operasional BSG (2016-2020) Operations Division, BSG (2016–2020)
Riwayat Pendidikan dan Sertifikasi Educational Background and Certifications
Pendidikan Education
» S1 Komputer Universitas Gunadarma (2002) » Bachelor’s Degree in Computer Science, Universitas Gunadarma
(2002)
» S2 Manajemen Universitas Sam Ratulangi (2024) » Master’s Degree in Management, Sam Ratulangi University (2024)
Sertifikasi Sertifikasi
» Program Sertifikasi Manajemen Risiko Perbankan Jenjang 6 yang » Banking Risk Management Certification Level 6, conducted by
diadakan oleh BSMR BSMR
105
Profil Perusahaan
Company Profile
Page 106
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Jumlah Karyawan dan Pengembangan
Kompetensi
Number of Employees and Competency
Development Programs
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
106
Jumlah Karyawan
Number of Employees
Sampai dengan 31 Desember 2025, BSG memiliki 2.064 As of December 31, 2025, BSG employed 2,064 personnel,
karyawan, turun 0,82% dibandingkan tahun sebelumnya decreasing by 0.82% from the previous year’s total of 2,081
sejumlah 2.081 karyawan. employees.
Komposisi Pegawai Berdasarkan Status Kepegawaian
Employee Composition by Employment Status
2025 2024
Status Kepegawaian Employement Status
Jumlah Jumlah
L/M P/F % L/M P/F %
Total Total
Pegawai Tetap 999 649 1.648 79,84 1.025 668 1.693 81,36 Permanent Employee
Calon Pegawai 6 1 7 0,34 1 1 2 0,10 Potential Employee
Kontrak 25 31 56 2,71 16 22 38 1,83 Contract
Kontrak Pihak Ketiga 309 44 353 17,10 308 40 348 16,72 Third Party Contract
Jumlah 1.339 725 2.064 100,00 1.350 731 2.081 100,00 Total
2025 Laporan Tahunan
Annual Report
Page 107
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Komposisi Pegawai Berdasarkan Usia
Employee Composition by Age
2025 2024
Rentang Usia Age Range
Jumlah Jumlah
L/M P/F % L/M P/F %
Total Total
> 55 tahun 39 23 62 3,00 30 25 55 2,64 > 55 years old
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
51 - 55 tahun 114 36 150 7,27 110 38 148 7,11 51 - 55 years old
46 - 50 tahun 182 59 241 11,68 169 46 215 10,33 46 - 50 years old
41 - 45 tahun 232 118 350 16,96 212 108 320 15,38 41 - 45 years old
36 - 40 tahun 346 220 566 27,42 333 194 527 25,32 36 - 40 years old
31 - 35 tahun 256 174 430 20,83 285 210 495 23,79 31 - 35 years old
26 - 30 tahun 137 76 213 10,32 176 86 262 12,59 26 - 30 years old
21 - 25 tahun 32 17 49 2,37 32 23 55 2,64 21 - 25 years old
18 - 20 tahun 1 2 3 0,15 3 1 4 0,19 18 - 20 years old
Jumlah 1.339 725 2.064 100,00 1.350 731 2.081 100,00 Total
Komposisi Pegawai Berdasarkan Jenjang Pendidikan
Employee Composition by Education Level
107
2025 2024
Jenjang Pendidikan Education Level
Jumlah Jumlah
L/M P/F % L/M P/F %
Total Total
Doktor/Strata 3 (S3) 3 - 3 0,15 2 1 3 0,14 Doctoral Degree (PhD)
Pascasarjana/Strata 43 46 89 4,31 39 39 78 3,75 Postgraduate/
2 (S2) Strata 2 (S2)
Sarjana/Strata 1 (S1) 606 570 1.176 56,98 604 578 1.182 56,80 Bachelor/Strata 1 (S1)
Diploma 4 5 2 7 0,34 5 2 7 0,34 Diploma 4
Diploma 3 43 42 85 4,12 44 44 88 4,23 Diploma 3
Diploma 2 1 3 4 0,19 1 3 4 0,19 Diploma 2
Diploma 1 5 2 7 0,34 5 2 7 0,34 Diploma 1
SMU/SMK 628 60 688 33,33 645 62 707 33,97 Senior High School
SMP 5 - 5 0,24 5 - 5 0,24 Junior High School
SD - - - - - - - - Elementary School
Tidak Sekolah - - - - - - - - Unenrolled
Jumlah 1.339 725 2.064 100 1.350 731 2.081 100,00 Total
Profil Perusahaan
Company Profile
Page 108
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Komposisi Pegawai Berdasarkan Jenjang Jabatan
Employee Composition by Position
2025 2024
Jenjang Jabatan Position Level
Jumlah Jumlah
L/M P/F % L/M P/F %
Total Total
Senior Executive Vice 0 0 0 0,00 0 2 2 0,10 Senior Executive Vice
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
President President
Executive Vice 2 1 3 0,15 1 1 2 0,10 Executive Vice
President President
Senior Vice President 4 2 6 0,29 2 1 3 0,14 Senior Vice President
Vice President 9 6 15 0,73 12 4 16 0,77 Vice President
Senior Assistant Vice 10 16 26 1,26 10 14 24 1,15 Senior Assistant Vice
President President
Assistant Vice 20 18 38 1,84 22 26 48 2,31 Assistant Vice
President President
Senior Manager 33 32 65 3,15 22 30 52 2,50 Senior Manager
Manager 51 59 110 5,33 55 55 110 5,29 Manager
Senior Assistant 90 94 184 8,91 77 93 170 8,17 Senior Assistant
Manager Manager
Assistant Manager 102 108 210 10,17 108 105 213 10,24 Assistant Manager
108 Senior Officer 183 177 360 17,44 190 181 371 17,83 Senior Officer
Officer 87 43 130 6,30 87 51 138 6,63 Officer
Senior Clerk 104 51 155 7,51 101 51 152 7,30 Senior Clerk
Clerk 217 41 258 12,50 216 53 269 12,93 Clerk
Staff Admin & Non 93 2 95 4,60 123 2 125 6,01 Admin & Non-
Administrasi Administration Staff
Kontrak 334 75 409 19,82 324 62 386 18,55 Contract
Jumlah 1339 725 2064 100 1350 731 2081 100,00 Total
2025 Laporan Tahunan
Annual Report
Page 109
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pengembangan Kompentensi
Competency Development
Sampai dengan 31 Desember 2025, BSG memiliki 2.064 As of December 31, 2025, BSG employed 2,064 personnel,
karyawan, turun 0,82% dibandingkan tahun sebelumnya decreasing by 0.82% from the previous year’s total of 2,081
sejumlah 2.081 karyawan. employees.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pelatihan Pegawai
Employee Training
2025 2024
Uraian Jumlah Jumlah Jumlah Jumlah Jumlah Jumlah
Description Kelas Hari Peserta Kelas Hari Peserta
Number of Number of Number of Number of Number of Number of
Classes Days Participants Classes Days Participants
Manajerial Kepemimpinan &
Pengembangan Diri
6 11 199 14 160 526
Managerial Leadership &
Personal Development
Perkreditan
33 53 765 34 74 517
Credit Management
Penghimpunan Dana
1 3 14 4 5 145
Funding
109
Layanan
8 14 99 15 25 356
Service
Teknologi Informasi & Operasi
Information Technology & 30 56 225 26 47 426
Operations
Lainnya
206 338 6778 116 262 2911
Others
Jumlah
284 475 8080 209 573 4811
Total
Biaya Pelatihan Pegawai
Employe Training Cost
2025 2024
Biaya Pelaitihan Pegawai
Rp19.314.155.703 Rp25.339.929.732
Employe Training Cost
Profil Perusahaan
Company Profile
Page 110
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Perubahan Komposisi Dewan Komisaris
dan Direksi
Changes in the Composition of the Board of
Commissioners and the Board of Directors
Pada tahun 2025, terdapat perubahan komposisi anggota In 2025, there were changes in the composition of the Board
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dewan Komisaris. Susunan komposisi anggota Dewan Komisaris of Commissioners. The detailed structure of the Board of
dapat dilihat pada Laporan Tahunan ini bab Dewan Komisaris di Commissioners is disclosed in the Board of Commissioners
halaman 96. section of this Annual Report on page 96.
Pernyataan Independensi Komisaris
Independen
Independence Statement of Independent
Commissioners
110 Pengangkatan dan pernyataan Komisaris Independen dapat The appointment and independence statements of the
dilihat pada Laporan Tahunan ini bab Komisaris Independen di Independent Commissioners are disclosed in the Independent
halaman 580. Commissioners section of this Annual Report on page 580.
2025 Laporan Tahunan
Annual Report
Page 111
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Struktur Pemegang Saham
Structure of the Shareholders
Pemegang Saham Pengendali BSG
Controlling Shareholders of BSG
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
22,36% 38,03%
Mega Corpora Pemerintah Provinsi
Sulawesi Utara
Provincial Government of
North Sulawesi
111
5,57% 7,36% 11,80% 14,89%
Pemerintah Provinsi Koperasi Karyawan Pemerintah Kabupaten/ Pemerintah Kabupaten/
Gorontalo BSG Kota se-Prov Gorontalo Kota se-Prov Sulawesi Utara
Provincial Government of BSG Employee Regency/Municipal Regency/Municipal
Gorontalo Cooperative Governments across Governments across
Gorontalo Province North Sulawesi Province
Pemegang Saham Pengendali 1 (PSP-1)
Controlling Shareholder 1
Pemegang Saham Pengendali 2 (PSP-2)
Controlling Shareholder 2
Profil Perusahaan
Company Profile
Page 112
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Rincian Pemegang Saham
Shareholder Composition
1 Januari 2025 31 Desember 2025
January 1, 2025 December 31, 2025
Pemegang Saham Persentase Persentase
No Jumlah Jumlah
Shareholder Kepemilikan Kepemilikan
Nilai (Rp) Saham Nilai (Rp) Saham
Saham (%) Saham (%)
Value (IDR) (Lembar) Value (IDR) (Lembar)
Percentage Percentage
Shares Shares
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(%) (%)
Kepemilikan Lebih Dari 5%
Ownership of More Than 5%
1 Pemerintah Provinsi Sulawesi 482.471.100.000 4.824.711 36,36 532.471.100.000 5.324.711 38,03
Utara
Provincial Government of North
Sulawesi
2 PT Mega Corpora 312.984.900.000 3.129.849 23,58 312.984.900.000 3.129.849 22,36
3 Kopkar Bank Sulut 90.029.800.000 900.298 6,78 102.979.800.000 1.029.798 7,36
Bank Sulut Employee
Cooporative
4 Pemerintah Provinsi Gorontalo 77.978.500.000 779.785 5,88 77.978.500.000 779.785 5,57
Provincial Government of
Gorontalo
Kepemilikan Masing-masing Lebih Kecil dari 5%
Ownership of Less Than 5%
Pemerintah Daerah Kabupaten/Kota se-Provinsi Sulawesi Utara
112
Regency/Municipal Governments across Gorontalo Province
5 Pemerintah Kota Manado 33.003.000.000 330.030 2,49 35.503.000.000 355.030 2,54
Manado City Government
Pemerintah Kabupaten 27.433.600.000 274.336 2,07 27.433.600.000 274.336 1,96
Minahasa
Minahasa Regency Government
Pemerintah Kota Tomohon 20.854.700.000 208.547 1,57 24.854.700.000 248.547 1,78
Tomohon City Government
Pemerintah Kota Bitung 24.804.300.000 248.043 1,87 24.804.300.000 248.043 1,77
Bitung City Government
Pemerintah Kabupaten Bolaang 23.441.100.000 234.411 1,77 23.441.100.000 234.411 1,67
Mongondow
Bolaang Mongondow Regency
Government
Pemerintah Kabupaten 11.848.300.000 118.483 0,89 11.848.300.000 118.483 0,85
Kepulauan Sangihe
Sangihe Regency Government
Pemerintah Kota Kotamobagu 10.252.800.000 102.528 0,77 10.252.800.000 102.528 0,73
Kotamobagu City Government
Pemerintah Kabupaten Bolaang 8.001.400.000 80.014 0,60 8.001.400.000 80.014 0,57
Mongondow Timur
East Bolaang Mongondow
Regency Government
Pemerintah Kabupaten 7.710.200.000 77.102 0,58 7.710.200.000 77.102 0,55
Minahasa Selatan
Minahasa Regency Government
Pemerintah Kabupaten 7.657.800.000 76.578 0,58 7.657.800.000 76.578 0,55
Minahasa Utara
North MInahasa Regency
Government
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1 Januari 2025 31 Desember 2025
January 1, 2025 December 31, 2025
Pemegang Saham Persentase Persentase
No Jumlah Jumlah
Shareholder Kepemilikan Kepemilikan
Nilai (Rp) Saham Nilai (Rp) Saham
Saham (%) Saham (%)
Value (IDR) (Lembar) Value (IDR) (Lembar)
Percentage Percentage
Shares Shares
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(%) (%)
Pemerintah Kabupaten 5.001.000.000 50.010 0,38 7.501.000.000 75.010 0,54
Minahasa Tenggara
Southeast Minahasa Regency
Government
Pemerintah Kabupaten Bolaang 6.023.400.000 60.234 0,45 6.023.400.000 60.234 0,43
Mongondow Utara
North Bolaang Mongondow
Regency Government
Pemerintah Kabupaten Talaud 5.734.700.000 57.347 0,43 5.734.700.000 57.347 0,41
Talaud Regency Government
Pemerintah Kabupaten Bolaang 3.972.400.000 39.724 0,30 3.972.400.000 39.724 0,28
Mongondow Selatan
Bolaang Mongondow Regency
Government
Pemerintah Kabupaten Sitaro 3.717.000.000 37.170 0,28 3.717.000.000 37.170 0,27
Sitaro Regency Government
Pemerintah Kota Manado 33.003.000.000 330.030 2,49 35.503.000.000 355.030 2,54
Manado City Government 113
Pemerintah Daerah Kabupaten/Kota se-Provinsi Gorontalo
Regency/Municipal Governments across Gorontalo Province
6 Pemerintah Kabupaten Boalemo 48.161.200.000 481.612 3,63 48.161.200.000 481.612 3,44
Boalemo Regency Government
Pemerintah Kota Gorontalo 34.024.300.000 340.243 2,56 35.024.300.000 350.243 2,50
Gorontalo City Government
Pemerintah Kabupaten 25.838.600.000 258.386 1,95 25.838.600.000 258.386 1,85
Gorontalo
Gorontalo Regency Government
Pemerintah Kabupaten 23.699.600.000 236.996 1,79 23.699.600.000 236.996 1,69
Gorontalo Utara
North Gorontalo Regency
Government
Pemerintah Kabupaten 18.458.500.000 184.585 1,39 18.458.500.000 184.585 1,32
Pohuwato
Pohuwato Regency Government
Pemerintah Kabupaten Bone 14.015.400.000 140.154 1,06 14.015.400.000 140.154 1,00
Bolango
Bone Bolango Regency
Government
Jumlah 1.327.117.600.000 13.271.176 100,00 1.400.067.600.000 14.000.676 100,00
Total
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Kelompok/Klasifikasi Pemegang Saham Masyarakat dengan Kepemilikan Saham
Masing-Masing <5%
Public Shareholder Groups/Classifications with Individual Ownership <5%
Hingga akhir tahun 2025, pemegang saham di BSG terdiri dari As of the end of 2025, the shareholders of BSG consist
Pemerintah Daerah se-Provinsi Sulawesi Utara dan Gorontalo, exclusively of the Regional Governments across North Sulawesi
PT Mega Corpora dan Koperasi Karyawan BSG, sehingga and Gorontalo Provinces, PT Mega Corpora, and the BSG
informasi tentang kelompok/klasifikasi pemegang saham Employee Cooperative; therefore, information regarding public
masyarakat dengan kepemilikan saham masing-masing <5% shareholder groups/classifications with individual ownership of
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tidak disajikan. <5% is not presented.
Persentase Kepemilikan Saham Dewan Komisaris dan Direksi
Percentage of Share Ownership by the Board of Commissioners and
Board of Directors
Hingga akhir tahun 2025, tidak ada anggota Dewan Komisaris Hingga akhir tahun 2025, tidak ada anggota Dewan Komisaris
maupun Direksi yang memiliki saham secara langsung di BSG. maupun Direksi yang memiliki saham secara langsung di BSG.
114
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Aksi Korporasi, Informasi Material, serta
Informasi Transaksi Afiliasi dan Transaksi
Benturan Kepentingan
Corporate Actions, Material Information, and
Information on Affiliated Transactions and Conflict
of Interest Transactions
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sepanjang tahun 2025, BSG tidak melakukan aksi korporasi Throughout 2025, BSG did not undertake any corporate actions
seperti penyertaan modal, serta tidak melakukan pemecahan such as capital injections, nor did it perform stock splits, reverse
saham (stock split), penggabungan saham (reverse stock), stock splits, bonus share issuances, or changes in the nominal
pemberian saham bonus, maupun perubahan nilai nominal value of shares, as BSG is not yet a publicly-listed company.
saham mengingat BSG belum merupakan perusahaan terbuka. Furthermore, BSG did not issue new bonds, nor did it engage
Selain itu, BSG juga tidak menerbitkan Obligasi baru, serta tidak in divestments, mergers or consolidations of core entities,
melakukan divestasi, penggabungan atau peleburan usaha acquisitions, debt or capital restructuring, or any other material
entitas utama, akuisisi, restrukturisasi utang maupun modal, dan transactions.
transaksi material lainnya.
Adapun informasi mengenai transaksi afiliasi dan transaksi yang Information regarding affiliated transactions and transactions
mengandung benturan kepentingan yang terjadi pada tahun involving conflicts of interest occurring during the fiscal year
buku 2025 dapat dilihat pada halaman 741. 2025 is disclosed on pages 741.
115
Keanggotaan dalam Asosiasi
Membership in Associations
Nama Asosiasi
No
Association Name
1 International Council for Small Business (ICSB) International Council for Small Business (ICSB)
2 Asosiasi Bank Pembangunan Daerah (ASBANDA) Regional Development Bank Association (ASBANDA)
3 Badan Musyawarah Perbankan Daerah (BMPD) Regional Banking Consultative Body (BMPD)
4 Forum Komunikasi Industri Jasa Keuangan (FKIJK) Financial Services Industry Communication Forum
(FKIJK)
5 Asosiasi Sistem Pembayaran Indonesia (ASPI) Indonesian Payment System Association (ASPI)
6 Forum Komunikasi Dewan Komisaris (FKDK) BPD-SI Board of Commissioners Communication Forum (FKDK)
BPD-SI
7 Forum Komunikasi Direktur Kepatuhan Perbankan Banking Compliance Directors Communication Forum
(FKDKP) (FKDKP)
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Kronologis Pencatatan Saham dan
Efek Lainnya
Record of Share and Other Securities Listing
Pencatatan Saham
Share Listing
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Hingga tanggal 31 Desember 2025, BSG belum melakukan As of December 31, 2025, BSG had not conducted a Public
Penawaran Umum Saham dan saham Bank tidak Offering, and the Bank’s shares are not traded on any stock
memperdagangkan di bursa saham manapun. Dengan demikian exchange. Accordingly, no information regarding Stock
tidak terdapat informasi terkait Pencatatan Saham. Listing is presented.
Efek Lainnya
Other Securities Listing
Sampai dengan akhir Desember 2025 BSG sudah menerbitkan As of the end of December 2025, BSG had issued bonds a total
obligasi sebanyak 6 (enam) kali dengan rincian sebagai berikut: of 6 (six) times, with the following details:
116
Nominal
Tenor Rating saat
Tanggal Jatuh Kupon (Rp Juta)
Nama Obligasi Tanggal Terbit (tahun) Penerbitan Status
Tempo Coupon Nominal
Bond Name Issuance Date Tenor Rating at Status
Maturity Date Rate Value (IDR
(Years) Issuance
million)
Obligasi Bank Sulut I 21 April 1990 20 April 1995 5 17% 10.000 - Lunas
Bank Sulut Bond I April 21, 1990 April 21, 1995 Fully Paid
Obligasi Bank Sulut II 31 Desember 30 Desember 5 15% 20.000 - Lunas
Bank Sulut Bond II 1993 1998 Fully Paid
December 31, December 30,
1993 1998
Obligasi Bank Sulut III 29 April 2005 12 Mei 2010 5 12,75% 200.000 - Lunas
Bank Sulut Bond III April 29, 2005 May 12, 2010 Fully Paid
Obligasi Bank Sulut IV 30 Maret 2010 9 April 2015 5 12% 390.000 - Lunas
Bank Sulut Bond IV March 30, 2010 April 9, 2015 Fully Paid
Obligasi Bank Sulut V 30 September 8 Oktober 2019 5 11,90% 750.000 - Lunas
Bank Sulut Bond V 2014 October 8, 2019 Fully Paid
September 30,
2014
Obligasi PUB I Bank 7 September 7 September 5 7,80% 750.000 A Belum Lunas
SulutGo Tahap I 2021 2026 Outstanding
BSG Shelf Registration September 7, September 7,
Bond I Phase I 2021 2026
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Berikut disampaikan kronologi penerbitan hingga pelunasan The following is the chronology of bond issuances and
seluruh obligasi yang diterbitkan BSG: redemptions conducted by BSG:
1. Obligasi Bank Sulut I diterbitkan tahun 1990 dengan nilai 1. Bank Sulut Bond I was issued in 1990 with a nominal value
nominal sebesar Rp10 miliar dengan tingkat bunga tetap of IDR10 billion and a fixed annual interest rate of 17%. This
per tahun sebesar 17%. Obligasi ini telah jatuh tempo dan bond matured and was fully paid on April 20, 1995.
dilunasi tanggal 20 April 1995.
2. Obligasi Bank Sulut II diterbitkan tahun 1993 dengan nilai 2. Bank Sulut Bond II was issued in 1993 with a nominal value
nominal sebesar Rp20 miliar dengan tingkat bunga tetap of IDR20 billion and a fixed annual interest rate of 15%. This
per tahun sebesar 15%. Obligasi ini telah jatuh tempo dan bond matured and was fully paid on December 30, 1998.
dilunasi tanggal 30 Desember 1998.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
3. Obligasi Bank Sulut III diterbitkan tanggal 29 April 2005 3. Bank Sulut Bond III was issued on April 29, 2005, with a
dengan nilai nominal sebesar Rp200 miliar dengan tingkat nominal value of IDR200 billion and a fixed annual interest
bunga tetap per tahun sebesar 12,75%. Obligasi ini memiliki rate of 12.75%. This bond had a five-year term ending on
jangka waktu lima tahun yang berakhir pada tanggal 12 Mei May 12, 2010. This bond has been fully paid.
2010. Obligasi ini telah dilunasi.
4. Pada tanggal 30 Maret 2010, Bank telah menerbitkan 4. On March 30, 2010, the Bank issued Bank Sulut Bond
Obligasi Bank Sulut IV sebesar Rp390 miliar dengan IV amounting to IDR390 billion with a fixed annual interest
tingkat bunga tetap per tahun sebesar 12% dan Obligasi rate of 12%, and Bank Sulut Subordinated Bond I amounting
Subordinasi Bank Sulut I sebesar Rp10 miliar dengan to IDR10 billion with a fixed interest rate of 12.20%. These
tingkat bunga tetap sebesar 12,20%. Obligasi ini memiliki bonds had a 5 (five) year term which ended on April 9, 2015.
jangka waktu 5 (lima) tahun yang berakhir pada tanggal 9
April 2015.
5. Bank Sulut telah menerbitkan Obligasi V efektif pada 5. Bank Sulut issued Bond V effective September 30, 2014,
tanggal 30 September 2014 dengan nilai nominal sebesar with a nominal value of IDR750 billion and a fixed interest
Rp750 miliar dengan tingkat bunga tetap sebesar 11,90%. rate of 11.90%. Bond interest payments were made every
Pembayaran bunga obligasi dilakukan setiap 3 (tiga) 3 (three) months in accordance with the interest payment
bulan sesuai dengan tanggal pembayaran bunga obligasi. dates. The first interest payment was made on January 8,
Pembayaran bunga obligasi pertama akan dilakukan pada 2015, while the final interest payment and maturity date 117
tanggal 8 Januari 2015, sedangkan pembayaran bunga was October 8, 2019. This bond was fully paid on October
obligasi terakhir sekaligus jatuh tempo obligasi adalah 8, 2019.
pada tanggal 8 Oktober 2019. Obligasi ini telah dilunasi
pada tanggal 8 Oktober 2019.
6. BSG menerbitkan Obligasi Berkelanjutan I BSG Tahap 6. BSG issued the BSG Shelf Registration Bond I Phase I
I Tahun 2021 dengan nilai emisi sebesar Rp750 miliar Year 2021 with an issuance value of IDR750 billion on
pada 8 September 2021 di Bursa Efek Indonesia. Obligasi September 8, 2021, on the Indonesia Stock Exchange.
dengan tenor 5 tahun ini menawarkan tingkat suku bunga This bond has a 5-year tenor with a fixed interest rate of
7,80%. Pembayaran bunga obligasi dilakukan setiap 3 (tiga) 7.80%. Interest payments are made every 3 (three) months.
bulan sesuai dengan tanggal pembayaran bunga obligasi. The first interest payment was made on December 7, 2021,
Pembayaran bunga obligasi pertama akan dilakukan pada while the final interest payment and principal redemption
tanggal 7 Desember 2021, sedangkan Bunga Obligasi will be paid on September 7, 2026. Bond redemption will be
terakhir sekaligus dengan pelunasan Obligasi akan conducted in full (bullet payment) upon maturity.
dibayarkan pada tanggal 7 September 2026. Pelunasan
Obligasi akan dilakukan secara penuh (bullet payment)
pada saat jatuh tempo.
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Struktur Grup Perusahaan dan Kepemilikan
Entitas Anak
Group Structure and Subsidiary Ownership
Sebagai bagian dari implementasi Peraturan Otoritas Jasa As part of the implementation of Financial Services Authority
Keuangan Nomor 12/POJK.03/2020 tanggal 16 Maret 2020 Regulation (POJK) Number 12/POJK.03/2020 dated March
tentang Konsolidasi Bank Umum, maka per 31 Desember 2024 16, 2020, concerning Consolidation of Commercial Banks, as
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG resmi ber-KUB (Kelompok Usaha Bank) dengan PT Mega of December 31, 2024, BSG officially formed a Bank Business
Corpora. Adapun struktur KUB Mega Corpora adalah sebagai Group (KUB) with PT Mega Corpora. The structure of the Mega
berikut: Corpora KUB is as follows:
118
Pelaksana
Perusahaan Induk
Parent Company Executive
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Informasi Entitas Anak
Information on Subsidiaries
Hingga akhir tahun 2024, BSG tidak memiliki entitas anak dan/ As of the end of 2024, BSG does not have any subsidiaries,
atau entitas asosiasi serta Joint Venture (JV)/Special Purpose associates, Joint Ventures (JV), or Special Purpose Vehicles
Vehicle (SPV). Namun, BSG memiliki penyertaan pada PT BPR (SPV). However, BSG maintains an equity investment in PT BPR
Prisma Dana sebesar 3,38%. Prisma Dana amounting to 3.38%.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nama Entitas PT BPR Prisma Dana
Entity Name
Status Badan Hukum Perseroan Terbatas/Bank Perekonomian Rakyat (BPR)
Legal Entity Status Limited Liability Company/Rural Bank (BPR)
Kepemilikan Saham • BSG = 3,38%
Share Ownership • Koperasi Serba Usaha Prisma Dana = 1,13%
Prisma Dana Multi-Purpose Cooperative
• KUD Ayamen = 0,33%
• KUD Kami Uman = 0,33%
• Perorangan/Individu (terdiri dari 9 individu pemilik modal) = 94,83%
Individuals (consisting of 9 individual capital owners) = 94.83%
Alamat ITC Marina Plasa Blok A1
Address Jl. Pierre Tendean, Kecamatan | District Wenang
Manado
119
Telp (0431) 8880126
Phone
Faksimile (0431) 8880127
Facsimile
E-mail sekretariat@bprprismadana.co.id
Situs Web www.bankprismadana.co.id
Website
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Lembaga Profesi Penunjang Pasar Modal
Capital Market Supporting Professional Institutions
Kantor Akuntan Publik
Public Accounting Firm
Hadori Sugiarto Adi & Rekan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jl. Ciputat Raya No.11
Pondok Pinang - Jakarta Selatan | South Jakarta
www.hlbindonesia.id
Jasa yang diberikan:
Services:
Audit Laporan Keuangan dalam rangka Obligasi PUB I BSG tahun 2021 Tahap I
Financial Statement Audit for the BSG Shelf Registration Bond I Phase I Year 2021
Wali Amanat
Trustee
PT Bank Mandiri (Persero) Tbk
Plaza Mandiri Lantai 22 | 22nd Floor
Jl. Jend. Gatot Subroto Kav. 36-38
Jakarta Selatan | South Jakarta 12190
www.bankmandiri.co.id
Jasa yang diberikan:
Services:
120 Mewakili kepentingan pemegang Efek yang bersifat utang dalam rangka Obligasi PUB I BSG tahun 2021 Tahap I
Representing the interests of debt security holders in connection with the BSG Shelf Registration Bond I Phase I Year 2021
Agen Pembayar
Paying Agent
PT Kustodian Sentral Efek Indonesia (KSEI)
Gedung Bursa Efek Indonesia Tower I, Lantai 5 | Indonesia Stock Exchange Building, Tower I, 5th Floor
Jl. Jend. Sudirman Kav. 52-53
Jakarta Selatan | South Jakarta 12190
web.ksei.co.id/
Jasa yang diberikan:
Services:
Pelaksanaan pembayaran bunga Obligasi PUB I BSG tahun 2021 Tahap I
Interest Payment Execution for the BSG Shelf Registration Bond I Phase I Year 2021
Penjamin Emisi
Underwriter
PT Indo Premier Sekuritas
Pacific Century Place 16/f, SCBD Lot 10
Jl. Jend. Sudirman Kav. 52-53
Jakarta Selatan | South Jakarta 12190
www.indopremier.com
Jasa yang diberikan:
Services:
Penjaminan Obligasi PUB I BSG tahun 2021 Tahap I
Underwriting of the BSG Shelf Registration Bond I Phase I Year 2021
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Pemeringkat Efek
Securities Rating Agency
Fitch Ratings Indonesia
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
DBS Bank Tower, Lantai 24 | 24th Floor, Suite 2403
Jl. Prof. DR. Satrio Kav. 3-5
Jakarta Selatan | South Jakarta 12940
www.fitchratings.com
Jasa yang diberikan:
Services:
Pemeringkatan Perusahaan dan Obligasi
Corporate and Bond Ratings
Notaris
Notary
Fathiah Helmi SH
Graha Irama, Lantai 6C | 6C Floor
Jl. H.R Rasuna Said Blok X-1 Kav. 1-2
Jakarta Selatan | South Jakarta 12710
Jasa yang diberikan:
Services:
Notaris berwenang membuat Akta autentik dalam rangka Obligasi PUB I BSG tahun 2021 Tahap I 121
Execution of authentic deeds in connection with the BSG Shelf Registration Bond I Phase I Year 2021
Konsultan Hukum
Law Firm Consultant
Marsinih Martoatmodjo Iskandar Kusdihardjo
Office 8
Lantai 15 | 15th Floor - Suite H
Jl. Senopati Raya No. 8B
Jakarta Selatan | South Jakarta 12190
www.mmilawoffice.com
Jasa yang diberikan :
Services:
Konsultan Hukum dalam rangka Obligasi PUB I BSG tahun 2021 Tahap I
Legal Consultant in connection with the BSG Shelf Registration Bond I Phase I Year 2021
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Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan untuk Gathering dan Sosialisasi Program JKN
Award for JKN Socialization and Gathering
16 Juni 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
June 16, 2025
Nama Event Gathering dan Sosialisasi Program JKN
Event Name JKN Gathering and Socialization
Lembaga yang BPJS Kesehatan
memberikan
Awarded by
Skala Regional
Scale Regional
The Best Regional Bank in Excellence SMS Banking
122 24 Juni 2025
June 24, 2025
Nama Event 22nd Indonesian Best Bank in Service
Event Name Excellence 2025
22nd Indonesian Best Bank in Service
Excellence 2025
Lembaga yang Infobank dan MRI
memberikan Infobank and MRI
Awarded by
Skala Nasional
Scale National
BSG sebagai Terbaik 1 Kategori Perusahaan Menengah/Besar
BSG as the Best in the Medium/Large Company Category
30 Juni 2025
June 30, 2025
Nama Event Paritrana Award 2025
Event Name Paritrana Award 2025
Lembaga yang Pemerintah Provinsi Sulawesi Utara
memberikan The Provincial Government of North Sulawesi
Awarded by
Skala Regional
Scale Regional
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ATM Bersama Award 2025 – Best Service Excellence (Kategori BPD)
ATM Bersama Award 2025 – Best Service Excellence (BPD Category)
19 September 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
September 19, 2025
Nama Event ATM Bersama Award 2025
Event Name ATM Bersama Award 2025
Lembaga yang Artajasa dan Biro Riset Infobank
memberikan Artajasa and Biro Riset Infobank
Awarded by
Skala Nasional
Scale National
Anugerah Mitra Usaha Mikro 2025
Micro Enterprise Partner Award 2025
17 Desember 2025
December 17, 2025
123
Nama Event Anugerah Mitra Usaha Mikro 2025
Event Name Micro Enterprise Partnership Award 2025
Lembaga yang Kementerian Koperasi dan UKM Republik
memberikan Indonesia
Awarded by Ministry of Cooperatives and Small and
Medium Enterprises of the Republic of
Indonesia
Skala Nasional
Scale National
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Jaringan Kantor
Office Network
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
124
Jakarta
Surabaya
Malang
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1 Kantor Wilayah
Regional Office 1 Kantor Cabang Utama
Main Branch Office 25 Kantor Cabang
Branch Office
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
25 63 296
Kantor Cabang Kantor Cabang Pembantu
Pembantu Layanan Kas TPE (ATM-CRM)
Sub-Branch Office Cash Service Sub-Branch Office TPE (ATM-CRM)
Manado
Gorontalo
125
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Sulawesi Utara dan Gorontalo
North Sulawesi and Gorontalo
19 21
17
20
16
8
3 14
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
6
12 18
2
5 7
1 9
15
13
4 11
10
1 Kabupaten Pohuwato
Pohuwato Regency 8 Kabupaten Bolaang Mongondow
Bolaang Mongondow Regency 15 Kabupaten Minahasa
Minahasa Regency
2 Kabupaten Boalemo
Boalemo Regency 9 Kabupaten Bolmong Selatan
South Bolmong Regency 16 Kota Manado
Manado City
3 Kabupaten Gorontalo Utara
North Gorontalo Regency 10 Kota Kotamobagu
Kotamobagu City 17 Kabupaten Minahasa Utara
North Minahasa Regency
4 Kabupaten Gorontalo
Gorontalo Regency 11 Kabupaten Bolmong Timur
East Bolmong Regency 18 Kota Bitung
Bitung City
5 Kota Gorontalo
Gorontalo City 12 Kabupaten Minahasa Selatan
South Minahasa Regency 19 Kabupaten Sitaro
Sitaro Regency
126 6 Kabupaten Bone Bolango
Bone Bolango Regency 13 Kabupaten Minahasa Tenggara
Southeast Minahasa Regency 20 Kabupaten Sangihe
Sangihe Regency
7 Kabupaten Bolmong Utara
North Bolmong Regency 14 Kota Tomohon
Tomohon City 21 Kabupaten Talaud
Talaud Regency
Jawa
Java
1
2
3
1 Jakarta
Jakarta 2 Malang
Malang 3 Surabaya
Surabaya
2025 Laporan Tahunan
Annual Report
Page 127
Tanggung Jawab Sosial
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Provinsi Kabupaten/Kota KEC KC KCP KCP-LK
ATM CRM
Province Regency/City SD BO SBO CS-SBO
Sulawesi Manado 11 2 5 10 66 3
Utara
Bitung 8 1 1 3 10 -
North
Sulawesi Tomohon 5 1 - 2 8 -
Minahasa 25 2 1 3 17 -
Minahasa Utara 10 1 1 4 14 -
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
North Minahasa
Minahasa Selatan 17 1 2 4 11 -
South Minahasa
Minahasa Tenggara 12 1 - 3 8 -
Southeast Minahasa
Kotamobagu 4 1 - 3 10 -
Bolaang Mongondow Induk 15 1 1 3 10 -
Main Bolaang Mongondow
Bolaang Mongondow Timur 7 1 - 3 7 -
East Bolaang Mongondow
Bolaang Mongondow Utara 6 1 - 2 8 -
North Bolaang Mongondow
Bolaang Mongondow Selatan 7 1 - 1 5 -
South Bolaang Mongondow
Sitaro 10 1 1 2 9 -
Sangihe 15 1 1 2 9 -
127
Talaud 19 1 2 2 12 -
Total Sulawesi Utara
171 17 15 47 204 3
North Sulawesi Total
Gorontalo Kota Gorontalo
9 1 1 2 25 1
Gorontalo City
Kabupaten Gorontalo
19 1 2 4 18 -
Gorontalo Regency
Boalemo 7 1 1 2 8 -
Bone Bolango 18 1 - 2 11 -
Gorontalo Utara
11 1 - 3 8 -
North Gorontalo
Pohuwato 13 1 3 3 12 -
Total Gorontalo
77 6 7 16 82 1
Gorontalo Total
Jawa Jakarta - 1 3 - 4 -
Java Surabaya - 1 - - 1 -
Malang - 1 - - 1 -
Total Jawa
- 3 3 - 6 -
Java Total
Jumlah
248 26 25 63 292 4
Total
Profil Perusahaan
Company Profile
Page 128
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Jaringan Kantor/ATM Wilayah Jumlah
Branch Offices/ATM Region Total
Kantor Cabang/Branch Offices Sulawesi Utara/North Sulawesi 17
Gorontalo 6
Jawa/Java 3
Jumlah/Total 26
Kantor Cabang Pembantu/Sub-branch Offices Sulawesi Utara/North Sulawesi 15
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Gorontalo 7
Jawa/Java 3
Jumlah/Total 25
KCP-LK/Sub-branch Office – Micro Services Sulawesi Utara/North Sulawesi 47
Gorontalo 16
Jawa/Java 0
Jumlah/Total 63
ATM Sulawesi Utara/North Sulawesi 204
Gorontalo 82
Jawa/Java 6
Jumlah/Total 292
CRM Sulawesi Utara/North Sulawesi 3
Gorontalo 1
128 Jawa/Java 0
Jumlah/Total 4
Kantor Pusat/Head Office Sulawesi Utara/North Sulawesi 1
Kantor Wilayah/Regional Office Gorontalo 1
Informasi jaringan kantor BSG per 31 Desember 2025 selengkapnya dapat diakses pada:
www.banksulutgo.co.id/network/list/6/kantor-pusat-wilayah.html
Comprehensive information regarding BSG network as of December 31, 2025, can be accessed at:
www.banksulutgo.co.id/network/list/6/kantor-pusat-wilayah.html
2025 Laporan Tahunan
Annual Report
Page 129
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Informasi pada Situs Perusahaan
Information on the Company Website
Sebagai wujud penerapan prinsip keterbukaan informasi, BSG As a manifestation of the principle of information disclosure,
telah menyajikan informasi secara transparan melalui website BSG provides transparent information through the Bank’s
Bank, dengan alamat: http://www.banksulutgo.co.id. Seluruh website at: http://www.banksulutgo.co.id. All content within
isi dalam situs telah mengacu pada Peraturan Otoritas Jasa the site complies with Financial Services Authority (OJK)
Keuangan (OJK) Nomor 8/POJK.04/2015 tentang Situs Web Regulation Number 8/POJK.04/2015 regarding Websites of
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Emiten atau Perusahaan Publik. Issuers or Public Companies.
Pada situs resmi perusahaan, BSG menyajikan berbagai On the company’s official website, BSG presents a
informasi terkait solusi produk dan layanan perbankan wide range of information concerning banking product
yang dirancang untuk memenuhi kebutuhan nasabah, baik solutions and services designed to meet the needs of
perseorangan maupun bisnis. Selain itu, tersedia pula informasi both individual and business customer. Furthermore,
mengenai profil dan gambaran umum BSG, serta berbagai information regarding the profile and general overview of
informasi penting lainnya yang relevan bagi para pemangku BSG is available, along with various other essential information
kepentingan. relevant to stakeholders.
129
Profil Perusahaan
Company Profile
Page 130
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Informasi Menu pada Situs Perusahaan
Menu Information on the Company Website
Produk dan Layanan Kantor Cabang
Products and Services Branch Offices
Informasi tentang produk dan layanan BSG yang mencakup: Informasi tentang jaringan kantor BSG yang mencakup:
Information regarding BSG products and services, Information regarding BSG office network, including:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
including:
» Kantor Pusat/Wilayah
Produk Dana Head Office/Regional Office
Funding Products » Kantor Cabang
» Simpeda Branch Office
» Tabungan Bunaken » Tabungan PNS » Kantor Cabang Pembantu
» Tabunganku » Tabungan SimPel Sub-Branch Office
» Rekening Giro » BSGprime » Kantor Kas
» Deposito » Tabungan Bohusami Plan Cash Office
» Tabungan Bohusami » Tabungan Bohusami Young » Jaringan ATM
ATM Network
Informasi Kredit » Payment Point
Credit Infromation » Mobile Cash Office
» Kredit Usaha Mikro Sejahtera
Micro Prosperity Business Loan
» Kredit PNS
Civil Servant Loan
130 » KPPA
Apartment Ownership Loan
» KSU Lembaga Agama
Multipurpose Loan for Religious Institutions
» KSU Perorangan Umum
Individual Multipurpose Loan
Kredit Modal Kerja
Capital Working Loan
» Kredit dengan Cash Colateral
Cash Collateral Loan
» Garansi Bank
Bank Guarantee
» Kredit Usaha Rakyat (KUR)
People’s Business Credit
» KUR Bohusami
Layanan
Services
» SMS Banking
» Kliring » BSGussd
» SAMSAT Online » BSGdebit
» BSGcash » BSGtouch
» Bancassurance » BSGdirect
» BSGqris
2025 Laporan Tahunan
Annual Report
Page 131
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Tentang Kami
About Us
Informasi umum tentang BSG
General information about BSG
Tentang kami Hubungan Investor
About Us Investor Relations
» Jajaran Direksi » Tata Kelola Perusahaan
Board of Directors Corporate Governance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
» Struktur Organisasi » Company Profile
Organizational Structure » Suku Bunga Dasar Kredit
» Dewan Komisaris Prime Lending Rate
Board of Commissioners » Laporan Bulanan
» Pemegang Saham Monthly Report
Shareholders » Laporan Triwulan
» Sejarah BSG Quarterly Report
BSG History » Laporan Tahunan
» Visi dan Misi Annual Report
Vision and Mission » Laporan Good Corporate Governance
» Logo BSG Good Corporate Governance Report
BSG Logo » Obligasi
» Sistem Manajemen Anti Penyuapan Bonds
Anti-Bribery Management System
Berita & Informasi Whistleblowing System (WBS) 131
News & Information Whistleblowing System (WBS)
Menyediakan berbagai publikasi terkini yang berkaitan Sarana pelaporan terhadap tindakan fraud dan pelanggaran
dengan aktivitas, kinerja, dan perkembangan BSG. yang dapat digunakan pelapor untuk melaporkan adanya
This menu provides various latest publications related to dugaan kecurangan, pelanggaran peraturan dan ketentuan
the activities, performance, and development of BSG. atau perbuatan lainnya yang dapat merugikan BSG yang
melibatkan karyawan BSG dan/atau pihak-pihak yang
mempunyai hubungan dengan BSG.
Reporting mechanism for fraudulent acts and violations
that can be utilized by whistleblowers to report suspected
fraud, violations of rules and regulations, or other actions
that may be detrimental to BSG involving BSG employees
and/or parties associated with BSG.
Profil Perusahaan
Company Profile
Page 132
Page 133
Page 134
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Tinjauan Bisnis
Business Overview
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Ikhtisar Kinerja per Segmen Usaha
Business Segment Performance Overview
Perbankan Transaksi Transaction Banking
134 Sejalan dengan tren digitalisasi perbankan tahun 2025, BSG In line with banking digitalization trends in 2025, BSG has
terus memperkuat layanan perbankan digital guna meningkatkan consistently strengthened its digital banking services to enhance
kualitas layanan dan mendorong pertumbuhan Dana Pihak service quality and drive Third-Party Fund (DPK) growth, as
Ketiga, yang tercermin dari pertumbuhan CASA sebesar 25,31% reflected by a 25.31% growth in CASA and an 8.19% increase in
serta peningkatan NOA CASA sebesar 8,19%. CASA NOA.
Secara ringkas, kinerja DPK menunjukkan giro tumbuh signifikan Briefly, DPK performance shows that current accounts grew
menjadi Rp2,1 triliun atau meningkat 88,72% (YoY), sementara significantly to IDR2.1 trillion, increasing by 88.72% (YoY), while
tabungan relatif stabil di kisaran Rp2,7-Rp2,8 triliun dengan savings remained relatively stable in the range of IDR2.7-IDR2.8
pertumbuhan -0,73%. Adopsi layanan digital juga terus meningkat, trillion with a growth of -0.73%. The Bank’s digital transition is
tercermin dari pertumbuhan nominal transaksi sebesar 2,41% dari also further validated by a 2.41% growth in transaction nominals,
tahun 2024 ke 2025. reflecting consistent user engagement throughout 2025.
Pertumbuhan CASA 2025 Pertumbuhan Nominal
CASA Growth in 2025 Transaksi Digital 2025
Digital Transaction Value Growth in
2025
25,31 % 2,41 %
2025 Laporan Tahunan
Annual Report
Page 135
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Dana Pihak Ketiga BSG 2023-2025 Perkembangan Nominal Transaksi BSG 2023-2025
BSG Third-Party Funds 2023–2025 Growth of BSG Transaction Value 2023–2025
(Rp triliun)
(IDR trillion)
2,5
13,3 2,4
11,1
10,8
2,2
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2,8 2,7 2,7
1,1
1,8 1,1
2023 2024 2025
2023 2024 2025
Deposito Tabungan Giro
Time Deposits Savings Current Accounts
Perbankan Konsumer & Individu Consumer & Individual Banking
Sektor konsumtif masih menjadi captive market BSG, khususnya The consumer sector remains BSG captive market, particularly
penyaluran kredit kepada ASN dan pensiunan, sejalan dengan through loan disbursement to Civil Servants (ASN) and pensioners,
pengelolaan RKUD Pemerintah Daerah di wilayah Sulawesi Utara in line with BSG management of Regional Government General
135
dan Gorontalo oleh BSG. Kredit konsumer BSG terdiri dari Kredit Cash Accounts (RKUD) within the North Sulawesi and Gorontalo
kepada ASN dan Pensiunan, Kredit Pegawai Pemerintah dengan regions. BSG consumer credit portfolio consists of Loans to ASN
Perjanjian Kerja (PPPK), Kredit Pejabat Publik/Anggota Dewan and Pensioners, Government Employees with Work Agreements
(KPPA), Kredit Konsumtif Umum (KSU), serta Kredit Pemilikan (PPPK) Loans, Public Official/Board Member Loans (KPPA),
Rumah (KPR). Multipurpose Loans (KSU), and Mortgages (KPR).
Hal ini tercermin dari pertumbuhan Kredit Konsumer sebesar This performance is reflected in 5.01% growth in Consumer Loan,
5,01% dengan peningkatan jumlah rekening (NOA) sebesar accompanied by a 12.41% increase in the Number of Accounts
12,41% pada tahun 2025. Secara nominal, kredit konsumer terus (NOA) in 2025. In nominal terms, consumer loan has steadily
meningkat dari Rp13,3 triliun pada tahun 2023 menjadi Rp15,4 increased from IDR13.3 trillion in 2023 to IDR15.4 trillion in 2025,
triliun pada tahun 2025, diikuti pertumbuhan NOA dari 92.566 followed by NOA growth from 92,566 to 119,179 accounts.
menjadi 119.179 rekening.
Pertumbuhan Kredit Konsumer Pertumbuhan NOA Kredit
2025 Konsumer 2025
Consumer Loan Growth in 2025 Consumer Loan NOA Growth in 2025
5,01 % 12,41 %
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 136
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Perkembangan Kredit Konsumer BSG 2023-2025 Perkembangan NOA Kredit Konsumer BSG 2023-2025
BSG Consumer Loan Growth 2023–2025 Growth of BSG Consumer Loan Accounts (NOA) 2023–2025
(Rp triliun)
(IDR trillion)
15,4 119.179
14,7 106.019
92.566
13,3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2023 2024 2025 2023 2024 2025
Perbankan Usaha Mikro Kecil & Menengah MSME (Micro, Small and Medium Enterprises)
(UMKM) dan Korporasi and Corporate Banking Segment
Penyaluran kredit UMKM dan korporasi BSG pada tahun BSG MSME and corporate loan disbursement in 2025 reflected
2025 menunjukkan dinamika yang dipengaruhi oleh strategi dynamics influenced by disbursement strategies and market
penyaluran dan kondisi pasar. Penyaluran UMKM relatif terjaga conditions. MSME lending remained relatively stable and aligned
dan sejalan dengan tren perbankan BSG yang tumbuh sebesar with BSG banking trends, which grew by -0.56%, and was directed
-0,56%, serta diarahkan untuk mendukung program Kredit Usaha toward supporting the Bohusami People’s Business Credit
Rakyat (KUR) Bohusami. Hal ini tercermin dari pertumbuhan (KUR) program. This is reflected in MSME credit growth of -1.55%,
136
kredit UMKM sebesar -1,55% dengan peningkatan jumlah accompanied by an aggregate 3.39% increase in the Number of
rekening (NOA) secara agregat UMKM dan korporasi sebesar Accounts (NOA) across both MSME and corporate segments. By
3,39%. Secara sektoral, kontribusi terbesar berasal dari sektor sector, the largest contribution was generated from the Wholesale
Perdagangan Besar dan Eceran yang mencapai sekitar 22,18% and Retail Trade sector, reaching approximately 22.18% in 2025.
pada tahun 2025.
Sementara itu, kredit korporasi mengalami kontraksi sebesar Meanwhile, corporate loan experienced a contraction
-21,19% yang dipengaruhi oleh strategi penyaluran yang lebih of -21.19%, influenced by a more selective disbursement
selektif melalui skema sindikasi dengan lead bank dari Bank strategy through syndicated loan schemes led by National
Swasta Nasional, Bank Pembangunan Daerah, dan Bank BUMN, Private Banks, Regional Development Banks (BPD), and State-
serta adanya percepatan pelunasan kredit, sehingga berdampak Owned Banks (BUMN), as well as accelerated loan repayments,
pada penurunan nominal outstanding kredit korporasi resulting in a decline in nominal outstanding corporate loan.
Pertumbuhan Kredit Pertumbuhan Kredit Pertumbuhan
UMKM 2025 Korporasi 2025 NOA UMKM dan
MSME Loan Growth in Corporate Loan Growth in Korporasi2025
2025 2025 MSME and Corporate Loan
NOA Growth in 2025
-1,55 % -21,19 % 3,39 %
2025 Laporan Tahunan
Annual Report
Page 137
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Perkembangan Kredit UMKM BSG 2023-2025 Perkembangan Kredit Korporasi BSG 2023-2025
BSG MSME Loan Growth 2023–2025 BSG Corporate Loan Growth 2023–2025
(Rp miliar) (Rp miliar)
(IDR billion) (IDR billion)
1.032 669
1.016
881 399
314
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2023 2024 2025 2023 2024 2025
Perbankan Tresuri Treasury Banking
Fokus utama aktivitas tresuri BSG adalah mengedepankan The key focus of BSG treasury activities is to prioritize optimal
pengelolaan likuiditas secara optimal guna menjaga liquidity management to maintain a balance between funding
keseimbangan antara kebutuhan pendanaan dan penyaluran requirements and fund disbursement.
dana.
Hal ini tercermin dari pertumbuhan pendapatan bersih tresuri The Bank’s treasury performance in 2025 was marked by
sebesar 6,11% pada tahun 2025 dengan rasio NSFR sebesar a 6.11% increase in net income and a strengthened Net Stable
137
107,01% yang telah berada di atas ketentuan, di mana pada tahun Funding Ratio (NSFR) of 107.01%. This achievement represented
sebelumnya rasio tersebut masih belum tercapai. Pendapatan a successful turnaround from the previous year, surpassing
Tresuri tersebut ini merupakan hasil dari optimalisasi pengelolaan regulatory thresholds. This growth was driven by the strategic
dana yang belum terserap pada penyaluran kredit, sehingga optimization of liquidity that remained unabsorbed by loan
tetap memberikan kontribusi positif terhadap kinerja bank. disbursement, ensuring a sustained positive contribution to our
overall bottom line.
Pertumbuhan Pendapatan Rasio NSFR
Bersih Tresuri 2025 NSFR Ratio
Net Treasury Income Growth in 2025
6,11 % 107,01 %
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 138
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Perkembangan Pendapatan Bersih Tresuri BSG 2023-2025
Growth of BSG Treasury Net Income 2023–2025
(Rp miliar)
(IDR billion)
183
182
69
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2023 2024 2025
Perbankan Transaksi
Transaction Banking
Sejalan dengan visi misi BSG untuk menjadi bank yang
138
berinovasi dalam menciptakan produk dan layanan, BSG
berpupaya memberikan nilai tambah dan dapat menjadi solusi
nasabah dalam bertransaksi.
Consistent with BSG vision and mission to be an innovative provider of banking
products, BSG remains dedicated to offering added value and becoming the
preferred solution for the customers’ transactional needs.
Tahun 2025 Industri keuangan di Indonesia terus mengalami In 2025, Indonesia’s financial industry continued to undergo a
transformasi yang masif, ditandai dengan percepatan adopsi massive transformation, marked by accelerated digital adoption,
layanan digital, penguatan regulasi, serta persaingan yang strengthened regulations, and increasingly intense competition.
semakin kompetitif. Di tengah dinamika tersebut, BSG terus Amidst these dynamics, BSG has continuously strengthened
memperkuat perannya dalam layanan perbankan transaksi, its role in transaction banking services, particularly in
khususnya dalam pengelolaan dana pemerintah daerah dan managing regional government funds and the Civil Servant (ASN)
ekosistem ASN di wilayah Sulawesi Utara dan Gorontalo. ecosystem within the North Sulawesi and Gorontalo regions.
Kinerja tersebut tercermin dari pertumbuhan dana murah This performance was reflected in the 25.31% growth in low-cost
(CASA) sebesar 25,31% sepanjang tahun 2025, yang didukung funds (CASA) throughout 2025, supported by an 8.19% increase
oleh peningkatan jumlah rekening (NOA CASA) sebesar 8,19%. in the Number of Accounts (CASA NOA). This reinforced CASA
Penguatan CASA ini menjadi salah satu pilar utama dalam position serves as a core pillar in maintaining a healthy funding
menjaga struktur pendanaan yang sehat, sejalan dengan strategi structure, aligned with BSG strategy to drive digitalization and
BSG dalam mendorong digitalisasi dan perbaikan kualitas dana improve the quality of third-party funds.
pihak ketiga.
2025 Laporan Tahunan
Annual Report
Page 139
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Memenuhi Kebutuhan Nasabah BSG Melalui Enhancing Customer Experience Through
Transformasi Digital BSG Digital Transformation
Sejalan dengan tren industri perbankan yang mengarah ke digital In line with banking industry trends toward digital banking and
banking dan upaya BSG untuk memberikan pelayanan terbaik BSG commitment to providing excellent customer service, the
kepada nasabah, BSG juga memberikan layanan perbankan Bank continues to expand its digital banking offerings.
digital.
BSG memiliki beberapa jenis layanan digital yang semakin BSG provides a diverse suite of digital services designed to
memudahkan nasabah dalam melakukan transaksi perbankan simplify banking transactions, creating added value for the Bank
sehingga dari transaksi tersebut memberikan nilai tambah bagi through increased fee-based income. As of the end of 2025, BSG
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG dengan memperoleh fee dari transaksi yang dilakukan digital product portfolio includes BSGsms, BSGtouch, BSGqris,
nasabah. Sampai dengan akhir tahun 2025 produk-produk BSGcash, BSGdebit, BSGdirect, and BSGedc. Each product
digital BSG terdiri dari BSGsms, BSGtouch, BSGqris, BSGcash, features unique characteristics tailored to meet the digital
BSGdebit, BSGdirect dan BSGedc. Produk-produk tersebut transaction needs of communities across North Sulawesi and
memiliki karakteristik masing-masing dan menjawab kebutuhan Gorontalo. By year-end 2025, the total user base reached 330,993
transaksi perbankan digital masyarakat yang ada di Sulawesi users, representing a 38.24% year-on-year (YoY) growth, with a
Utara dan Gorontalo. Pada akhir tahun 2025 terdapat 330.993 total transaction volume of 2,203,966 valued at IDR2.5 trillion.
user untuk keseluruhan produk tersebut bertumbuh 38,24% dari
tahun sebelumnya dengan jumlah transaksi 2.203.966 transaksi
dengan nominal Rp2,5 triliun.
Untuk menjaga kepercayaan dan keamanan nasabah BSG To maintain customer trust and security, BSG collaborates
berkolaborasi dengan Otoritas Jasa Keuangan dan perbankan with the Financial Services Authority (OJK) and other banking
baik di Sulawesi Utara dan Gorontalo melaksanakan kegiatan institutions in North Sulawesi and Gorontalo to conduct Financial
Sosialisasi Literasi Keuangan bagi Masyarakat dengan topik Literacy Socialization programs. These initiatives focus
utama: Manajemen Keuangan, Pengenalan Produk Perbankan on Financial Management, Banking Product Awareness, and
dan Keamanan Transaksi (Tips menghindari phishing dan Transaction Security (including tips for avoiding phishing
139
penipuan berbasis digital yang marak terjadi. Selain itu dalam and the rising trend of digital-based scams). Furthermore, to
Upaya meningkatkan layanan kepada masyarakat BSG membuka enhance public service, BSG operates a dedicated Call Center
layanan call center 1500-659 dalam merespon seputar (1500-659) to respond to inquiries regarding BSG products and
pertanyaan tentang produk dan layanan BSG. services.
Mendukung Pemerintah dalam Percepatan Supporting Government in Accelerating and
dan Perluasan Digitalisasi Daerah Expanding Regional Digitalization
Dalam rangka memenuhi kebutuhan Pemerintah Daerah dalam To meet the needs of Regional Governments in optimizing local
mengoptimalkan penerimaan pajak dan retribusi daerah, BSG tax and retribution collection, BSG has expanded its regional
melakukan perluasan kanal penerimaan daerah melalui kanal revenue channels through both internal BSG channels and
internal BSG maupun kanal eksternal yang telah bekerja sama external partners acting as biller aggregators (Indomaret,
dengan BSG sebagai biller agregator (Indomart, Alfamart, Alfamart, Tokopedia, and PT POS Indonesia). BSG has also
Tokopedia, dan PT POS Indonesia. BSG juga melakukan kerja entered into co-branding partnerships with other banks
sama co-branding dengan Bank lain, untuk produk Kartu Kredit for Regional Government Credit Card (KKPD) products. To foster
Pemerintah Daerah. Untuk meningkatkan budaya cashless a cashless society culture, BSG provides BSGedc for non-cash
society di Masyarakat, BSG telah menyediakan produk BSGedc payments at partner merchants or BSG customers using debit
untuk pembayaran non tunai pada merchant yang telah bekerja cards. BSGedc is also utilized by Regional Governments as an
sama atau menjadi nasabah BSG menggunakan kartu debit. internal channel for regional revenue. Furthermore, to streamline
BSGedc ini juga digunakan oleh Pemerintah Daerah sebagai government expenditure processes, BSG has developed
salah satu kanal internal BSG untuk penerimaan daerah. Dan the Kasda Online application integrated with SISKEUDES, an
untuk proses belanja keuangan Pemerintah Daerah, BSG telah application used by village authorities for financial transactions.
mengembangkan Aplikasi Kasda Online yang terintegrasi dengan
SISKEUDES, yaitu Aplikasi yang digunakan oleh perangkat Desa
untuk melakukan transaksi keuangan.
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Management Discussion and Analysis
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pada tahun 2025 BSG melakukan penyempurnaan layanan In 2025, BSG refined its digital product services, focusing
produk digital BSG dan berfokus pada perbaikan dan on feature improvements and development for Regional
pengembangan fitur untuk produk digital di Pemerintah Daerah. Government digital products. This included the socialization
Salah satunya adalah melakukan sosialisasi dan tes operasional and operational testing of the Republic of Indonesia Regional
Sistem Informasi Pemerintahan Daerah Republik Indonesia (SIPD Government Information System (SIPD RI). These strategies
RI) yang bertujuan memberikan pemahaman mendalam dan aimed to provide an in-depth understanding and ensure the
memastikan kesiapan operasional SIPD RI di seluruh pemerintah operational readiness of SIPD RI across all local governments
daerah di Sulawesi Utara dan Gorontalo yang merupakan wujud in North Sulawesi and Gorontalo. This initiative reflects BSG
komitmen BSG dalam mendukung transparansi dan efisiensi commitment to supporting transparency and efficiency in
pengelolaan keuangan daerah melalui sistem digital serta regional financial management through digital systems and
dukungan BSG terhadap digitalisasi pengelolaan keuangan regional financial digitalization.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
daerah
Langkah Strategis BSG ke Depan BSG Strategic Plans
Ke depan, BSG akan terus memperkuat pengembangan transaksi Moving forward, BSG will continue to strengthen its digital
digital melalui penyelenggaraan dan pemanfaatan teknologi transaction development through the optimal, resilient, and
informasi yang optimal, resilien, dan efisien. Fokus utama diarahkan efficient implementation of information technology. The key
pada pengembangan open API, peningkatan infrastruktur dan focus areas comprise Open API development, infrastructure
jaringan, serta penguatan sistem keamanan berlapis melalui and network upgrades, and the reinforcement of multi-layered
penerapan zero trust architecture, next generation firewall, web security systems. This includes the implementation of Zero
application firewall, intrusion prevention system (IPS), hingga Trust Architecture, Next-Generation Firewalls (NGFW), Web
implementasi extended detection and response (XDR) dan Application Firewalls (WAF), and Intrusion Prevention Systems
pengoperasian Security Operation Center (SOC) (IPS), extending to Extended Detection and Response (XDR) and
the operation of a Security Operations Center (SOC).
Selain itu, BSG juga mendorong peningkatan efektivitas Furthermore, BSG is driving enhanced digital communication
komunikasi digital dengan memperkuat security awareness bagi effectiveness by strengthening security awareness for all
140
seluruh pegawai serta memperluas promosi layanan perbankan employees and expanding the promotion of digital banking
digital guna meningkatkan inklusi keuangan, khususnya di daerah services to boost financial inclusion, particularly in remote areas.
terpencil. Upaya ini didukung dengan penyampaian konten These efforts are supported by the regular delivery of digital
edukasi digital secara berkala melalui sistem internal. education content through internal systems.
Dalam rangka meningkatkan kematangan dan resiliensi digital, To enhance digital maturity and resilience, BSG continuously
BSG secara berkelanjutan melakukan pengujian keamanan conducts security testing through vulnerability assessment and
melalui VAPT (vulnerability assessment and penetration testing) penetration testing (VAPT). Additionally, the Bank is committed
, serta pengembangan kompetensi dan sertifikasi SDM di to the ongoing competency development and certification of
bidang IT Development, Network, Security, dan Operation, guna its human resources in IT Development, Networks, Security, and
memastikan layanan transaksi digital yang aman, andal, dan Operations, ensuring secure, reliable, and sustainable digital
berkelanjutan transaction services.
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Perbankan Konsumer & Individu
Consumer & Individual Banking
Segmen konsumer dan individu BSG terus diperkuat sebagai
pilar utama pertumbuhan melalui optimalisasi captive market,
diversifikasi segmen nasabah, serta peningkatan kualitas
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
layanan yang berkelanjutan.
BSG consumer and individual segments are consistently strengthened as
core pillars of growth through captive market optimization, customer segment
diversification, and continuous service quality enhancement.
Perbankan konsumer dan individu BSG terus menunjukkan BSG consumer and individual banking continues to demonstrate
kinerja yang solid melalui penguatan captive market utama pada solid performance by strengthening its core captive
segmen ASN, PPPK, dan pensiunan, serta perluasan layanan market within the Civil Servant (ASN), Government Employees
kepada berbagai segmen masyarakat dengan penghasilan with Work Agreements (PPPK), and retiree segments, while
tetap. Hal ini didukung oleh pertumbuhan kredit yang stabil, expanding services to various fixed-income groups. This is
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peningkatan penguasaan pasar, serta pengembangan produk supported by stable credit growth, increased market share, and
dan program pembiayaan yang beragam, termasuk kredit the development of diverse financing products and programs,
perumahan dan fasilitas konsumtif lainnya. Di sisi lain, BSG juga including mortgages and other consumer facilities. Furthermore,
memperkuat layanan nasabah prioritas melalui program BSG BSG is enhancing its priority banking services through the BSG
Prime sebagai bagian dari strategi peningkatan kualitas layanan Prime program as part of its strategy to improve service quality
dan loyalitas nasabah. Meskipun menghadapi dinamika eksternal and customer loyalty. Despite facing external dynamics that
yang berdampak pada kualitas kredit di beberapa segmen, secara impacted credit quality in certain segments, overall performance
keseluruhan kinerja tetap terjaga dengan risiko yang terkendali remained stable with controlled risks and no significant impact
dan tidak memberikan dampak signifikan terhadap profitabilitas on the Bank’s profitability.
bank.
Kredit ASN & Pensiunan Civil Servant & Pensioner Loans
BSG terus memperkuat penyaluran kredit pada segmen ASN, BSG continues to strengthen loan disbursement within
PPPK, dan pensiunan sebagai bagian dari captive market utama the ASN, PPPK, and retiree segments as part of its core captive
dengan profil risiko yang relatif lebih rendah dibandingkan market, which maintains a relatively lower risk profile compared
dengan kredit komersial. Fasilitas pembiayaan diberikan kepada to commercial loans. Financing facilities are extended
Calon Pegawai Negeri Sipil (CPNS), Pegawai Negeri Sipil (PNS), to Civil Servant Candidates (CPNS), Civil Servants (PNS),
serta Pegawai Pemerintah dengan Perjanjian Kerja (PPPK) untuk and Government Employees with Work Agreements (PPPK) to
memenuhi berbagai kebutuhan produktif maupun konsumtif meet various productive and consumptive needs, such as
seperti biaya pendidikan dan kesehatan. Selain itu, BSG juga education and healthcare expenses. Furthermore, BSG provides
menyediakan kredit bagi PNS dengan skema pelunasan credit schemes for civil servants with repayment terms extending
hingga masa pensiun, kredit pengganti THT yang akan dilunasi into retirement, THT (Old Age Savings) bridge loans, repayable
saat manfaat THT dibayarkan oleh PT Taspen (Persero), serta upon the disbursement of benefits by PT Taspen (Persero),
pembiayaan bagi pensiunan PNS, sehingga menciptakan and financing for retired civil servants, creating an integrated
ekosistem pembiayaan yang terintegrasi sejak masa aktif hingga financing ecosystem from active service through to retirement.
masa purna tugas.
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Management Discussion and Analysis
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Kinerja segmen ini menunjukkan tren yang positif dan stabil, The performance of this segment shows a positive and stable
dengan total kredit ASN dan pensiunan meningkat dari Rp13,6 trend, with total ASN and pensioner loans increasing from IDR13.6
triliun pada tahun 2024 menjadi Rp14,4 triliun pada tahun 2025 trillion in 2024 to IDR14.4 trillion in 2025, representing a 5.79%
atau tumbuh sebesar 5,79%. Pertumbuhan ini turut didukung growth. This growth was supported by an increase in the number
oleh peningkatan jumlah debitur serta optimalisasi pengelolaan of debtors and the optimized management of ASN and PPPK
payroll ASN dan PPPK yang menjadi basis utama penyaluran payrolls, which serve as the primary basis for loan disbursement.
kredit.
Dari sisi penguasaan pasar, BSG juga mencatat peningkatan In terms of market dominance, BSG recorded an increase
market share dari 67,14% pada tahun 2024 menjadi 73,42% pada in market share from 67.14% in 2024 to 73.42% in 2025. This rise
tahun 2025. Peningkatan ini menunjukkan keberhasilan strategi demonstrated the success of BSG strategy in maximizing captive
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG dalam memaksimalkan potensi captive market melalui sinergi market potential through synergies with local governments,
dengan pemerintah daerah, khususnya dalam pengelolaan RKUD particularly in managing Regional General Cash Accounts
dan layanan keuangan ASN. (RKUD) and ASN financial services.
Namun demikian, pada tahun 2025 kualitas kredit pada segmen
ini mengalami penurunan sebagai dampak dari beralihnya However, in 2025, credit quality in this segment experienced a
pengelolaan RKUD salah satu Pemerintah Daerah, yang decline due to the transfer of RKUD management by one local
menyebabkan pembayaran payroll gaji ASN pada Pemda tersebut government, which resulted in ASN payroll payments for that
tidak lagi melalui BSG. Selain itu, perubahan status ASN Penyuluh region no longer being processed through BSG. Additionally, the
Pertanian Daerah menjadi ASN Kementerian juga berdampak change in status of Regional Agricultural Extension Workers to
pada penghentian penyaluran fasilitas kredit kepada segmen Ministry-level ASN led to the cessation of credit facilities for that
tersebut sejak Juni 2025. Meskipun demikian, rasio NPL pada segment starting in June 2025. Despite these factors, the NPL
segmen ini masih berada di bawah ketentuan yang berlaku dan ratio for this segment remains below regulatory limits and has
tidak memberikan dampak signifikan terhadap profitabilitas bank. not significantly impacted the Bank’s profitability. As a result,
Dengan demikian, BSG tetap mampu menjaga pertumbuhan BSG has maintained healthy credit growth while strengthening
kredit yang sehat sekaligus memperkuat dominasi pasar pada its market dominance in its core business segment, consistently
segmen utama yang menjadi core business bank, dengan tetap prioritizing prudential risk management principles.
142
mengedepankan prinsip kehati-hatian dalam pengelolaan risiko
Kredit Program Perumahan (KPP) dan Kredit Housing Program Loans (KPP) and General
Konsumtif Umum Consumer Loans
BSG menjalin kerja sama dengan BPJS Ketenagakerjaan BSG has established a strategic partnership with BPJS
(BPJAMSOSTEK) dalam penyelenggaraan Program Manfaat Ketenagakerjaan (BPJAMSOSTEK) through the Additional
Layanan Tambahan (MLT) guna mendukung kepemilikan dan Service Benefits (MLT) Program to support housing ownership
perbaikan hunian bagi peserta. Program ini mencakup Pinjaman and home improvements for participants. This program includes
Uang Muka Perumahan (PUMP) yang memberikan pembiayaan the Housing Down Payment Loan (PUMP), providing financing
uang muka hingga Rp150 juta untuk pembelian rumah, serta of up to IDR150 million for home purchases, and the Housing
Pinjaman Renovasi Perumahan (PRP) dengan fasilitas hingga Renovation Loan (PRP), which offers facilities of up to IDR200
Rp200 juta bagi peserta yang ingin melakukan renovasi rumah million for participants seeking to renovate their private
milik pribadi. residences.
Melalui kerja sama ini, BSG berperan dalam penyaluran Through this collaboration, BSG plays a key role in disbursing
pembiayaan dengan skema yang lebih terjangkau dan kompetitif, financing with more affordable and competitive schemes, thereby
sehingga dapat membantu meningkatkan akses masyarakat enhancing public access to decent housing while strengthening
terhadap hunian yang layak sekaligus memperkuat peran bank the Bank’s role in supporting worker welfare programs.
dalam mendukung program kesejahteraan pekerja.
BSG juga memperluas penyaluran kredit konsumtif melalui BSG has also expanded its consumer loan disbursement by
pemberian fasilitas pembiayaan kepada berbagai segmen providing financing facilities to various customer segments
nasabah yang memiliki sumber penghasilan tetap dan profil risiko with fixed income sources and measurable risk profiles. These
yang terukur. Fasilitas kredit tersebut mencakup pembiayaan credit facilities encompass financing for religious institution
bagi tokoh lembaga agama, pegawai atau perorangan dengan leaders, employees or individuals with fixed monthly incomes,
penghasilan tetap setiap bulan, pejabat publik, termasuk and public officials, including Provincial Secretaries, City/
Sekretaris Provinsi, Sekretaris Kota/Kabupaten, serta Anggota Regency Secretaries, and members of the Regional House of
Dewan. Representatives.
2025 Laporan Tahunan
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Langkah ini merupakan bagian dari strategi BSG dalam This initiative is part of BSG strategy to reinforce its captive
memperkuat captive market sekaligus menjaga kualitas portofolio market while maintaining a stable and sustainable credit portfolio
kredit yang stabil dan berkelanjutan. quality.
BSG Prime BSG Prime
Prime Customer BSG merupakan nasabah perorangan yang BSG Prime is a specialized segment for individual customers who
memenuhi kriteria tertentu dan memperoleh layanan serta meet specific criteria, granting them access to exclusive services
fasilitas dengan keistimewaan dibandingkan nasabah pada and facilities beyond those offered to the public. Enrolled
umumnya. Nasabah yang tergabung akan memiliki Kartu BSG members receive the BSG Prime Card, which serves as their
Prime sebagai identitas untuk menikmati berbagai benefit, identity to enjoy various benefits, including exclusive offers from
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
termasuk penawaran khusus dari merchant yang bekerja sama BSG partner merchants.
dengan BSG.
Program ini merupakan bagian dari strategi BSG dalam This program is a core component of BSG strategy to enhance
meningkatkan kualitas layanan (hospitality) kepada nasabah service quality (hospitality) for priority customers by providing
prioritas, melalui pemberian pengalaman layanan yang lebih a more personalized, exclusive, and value-added experience.
personal, eksklusif, dan bernilai tambah. Dengan pendekatan Through this approach, BSG not only strengthens customer
ini, BSG tidak hanya memperkuat loyalitas nasabah, tetapi loyalty but also drives the growth of low-cost funds and optimizes
juga mendorong peningkatan dana murah serta optimalisasi long-term relationships with high-net-worth individuals.
hubungan jangka panjang dengan nasabah bernilai tinggi.
Untuk menjadi Nasabah Prima, nasabah wajib memiliki rata-rata To qualify as a Prime Customer, individuals must maintain
pengendapan dana minimal yang berasal dari giro, tabungan, a specified minimum average balance across their current
dan/atau deposito, serta mempertahankan saldo tersebut accounts, savings, and/or time deposits, and sustain this
setiap bulan. Selain itu, nasabah harus menandatangani balance monthly. Additionally, customers are required to sign
formulir keikutsertaan dan melalui proses uji tuntas (EDD) sesuai a participation form and undergo an Enhanced Due Diligence
ketentuan yang berlaku. (EDD) process in accordance with prevailing regulations.
Langkah Strategis BSG ke Depan BSG Strategic Plans 143
Ke depan, BSG akan memperkuat strategi pengembangan Moving forward, BSG will reinforce its consumer loan development
kredit konsumer melalui perluasan pasar di luar ekosistem strategy by expanding its market presence beyond the local
Pemerintah Daerah, sebagai upaya diversifikasi portofolio government ecosystem as part of its portfolio diversification
dan peningkatan pertumbuhan berkelanjutan. Langkah ini and sustainable growth initiatives. This will be achieved through
dilakukan melalui pengembangan market development, antara proactive market development, including establishing payroll
lain dengan menjalin kerja sama payroll dengan institusi non- partnerships with non-government institutions, disbursing MLT
Pemda, penyaluran KPR MLT bagi peserta BPJS Ketenagakerjaan Housing Loans for BPJS Ketenagakerjaan participants with BSG
yang payroll di BSG, ekspansi KPR FLPP, peningkatan realisasi payrolls, and expanding FLPP (Housing Financing Liquidity
kredit prapurnabakti vertikal, pengembangan kerja sama bagi Facility) mortgages. Additionally, the Bank will increase credit
pensiunan institusi non-Pemda, serta ekspansi kredit THT non realization for vertical agency pre-retirees, develop partnerships
payroll termasuk ASN vertikal. for non-government retirees, and expand THT (Old Age Savings)
credit for non-payroll segments, including vertical-level civil
servants.
Selain itu, BSG juga mengoptimalkan kegiatan pemasaran melalui Furthermore, BSG is optimizing its marketing activities through
dukungan tenaga marketing pihak ketiga serta melakukan the support of third-party marketing personnel and expanding
ekspansi produk kredit konsumer yang lebih variatif dan its consumer loan portfolio with more diverse and competitive
kompetitif. Upaya penguatan portofolio juga dilakukan melalui products. Portfolio reinforcement is also conducted through
pemetaan debitur potensial untuk program take over dari bank the strategic mapping of potential debtors for take-over
lain, guna meningkatkan kualitas dan volume kredit. programs from other banks, aimed at increasing both credit
volume and asset quality.
Di sisi pengelolaan risiko dan kinerja, BSG secara berkelanjutan In terms of risk and performance management, BSG continuously
melakukan monitoring dan evaluasi pertumbuhan portofolio monitors and evaluates credit portfolio growth by product and
kredit per produk maupun per cabang, serta menyusun action branch. The Bank also develops measurable action plans for the
plan yang terukur dalam penyelesaian kredit bermasalah. Strategi resolution of non-performing loans. This strategy is expected
ini diharapkan dapat menjaga kualitas aset sekaligus mendorong to maintain asset quality while driving healthy and sustainable
pertumbuhan kredit yang sehat dan berkelanjutan. credit growth.
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Perbankan Usaha Mikro Kecil & Menengah (UMKM) dan
Korporasi
MSME and Corporate Banking
Perbankan UMKM dan korporasi BSG terus diperkuat
sebagai motor pertumbuhan melalui ekspansi terarah dan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
pengelolaan portofolio yang prudent.
BSG MSME and corporate banking segments are continuously strengthened
as growth engines through targeted expansion and prudent portfolio
management.
Secara keseluruhan, kinerja perbankan UMKM dan korporasi Overall, the performance of BSG MSME and corporate
BSG pada tahun 2025 menunjukkan keseimbangan antara banking in 2025 demonstrated a balance between expansion
upaya ekspansi dan penguatan kualitas portofolio, di mana pada efforts and portfolio quality reinforcement. Within the MSME
segmen UMKM BSG terus mendorong pertumbuhan melalui segment, BSG continued to drive growth through the KUR
program KUR Bohusami dan berbagai inisiatif pemberdayaan Bohusami program and various empowerment initiatives
yang mendukung ekonomi lokal, sementara pada segmen supporting the local economy. Meanwhile, in the corporate
korporasi dilakukan penyesuaian strategi yang lebih selektif segment, the Bank implemented a more selective and prudent
144
dan prudent guna menjaga kualitas aset di tengah dinamika strategic adjustment to safeguard asset quality amidst project
pembiayaan proyek. Dengan pendekatan tersebut, BSG mampu financing dynamics. Through this approach, BSG has maintained
mempertahankan peran strategisnya dalam mendukung sektor its strategic role in supporting the real sector while ensuring
riil sekaligus memastikan pertumbuhan kredit yang berkelanjutan sustainable and measurable credit growth.
dan terukur.
Mendukung Ekonomi Lokal Melalui KUR Supporting the Local Economy Through KUR
Bohusami Bohusami
Dalam rangka memperkuat fondasi ekonomi kerakyatan, BSG To strengthen the foundations of the grassroots economy,
menghadirkan Kredit Usaha Rakyat (KUR) “Bohusami” sebagai BSG presents the “Bohusami” People’s Business Credit (KUR
wujud komitmen dalam mendorong pertumbuhan UMKM lokal Bohusami) as a testament to its commitment to fostering
yang produktif, inklusif, dan berkelanjutan. Program ini tidak productive, inclusive, and sustainable local MSME growth. This
hanya berfungsi sebagai skema pembiayaan, tetapi juga sebagai program serves not only as a financing scheme but also as an
instrumen pemberdayaan ekonomi masyarakat berbasis sektor instrument for community economic empowerment based
unggulan daerah. KUR Bohusami dirancang secara tematik dan on regional priority sectors. KUR Bohusami is designed with
tersegmentasi, mencakup Bohusami Ba Kobong (pertanian dan thematic and segmented approaches, including Bohusami
kehutanan), Bohusami Ba Ternak (peternakan), Bohusami Ba Ba Kobong (agriculture and forestry), Bohusami Ba
Soma (perikanan), Bohusami Ba Tibo (perdagangan), Bohusami Ternak (livestock), Bohusami Ba Soma (fisheries), Bohusami
Ba Pasiar (pariwisata), serta Bohusami Perempuan Hebat yang Ba Tibo (trade), Bohusami Ba Pasiar (tourism), and Bohusami
secara khusus mendorong peningkatan peran perempuan dalam Perempuan Hebat, which specifically promotes the role of
kegiatan ekonomi produktif. women in productive economic activities.
Melalui pendekatan ini, BSG berupaya memastikan bahwa Through this approach, BSG ensures that financing is not only
pembiayaan yang diberikan tidak hanya tepat sasaran, tetapi juga well-targeted but also capable of boosting the business capacity
mampu mendorong peningkatan kapasitas usaha debitur sesuai of debtors according to their respective sectors. This aligns with
dengan potensi sektor yang digeluti. Hal ini sejalan dengan BSG strategic role as a Regional Development Bank in supporting
peran strategis BSG sebagai bank pembangunan daerah dalam local economic growth and strengthening the real sector.
mendukung pertumbuhan ekonomi lokal dan penguatan sektor
riil.
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pada tahun 2025, BSG memperoleh alokasi kuota KUR sebesar In 2025, BSG was allocated a KUR quota of IDR160 billion,
Rp160 miliar yang terbagi dalam segmen KUR Super Mikro, Mikro, divided into Super Micro, Micro, and Small KUR segments. From
dan Kecil. Dari total kuota tersebut, realisasi penyaluran mencapai this total quota, realization reached IDR106.12 billion disbursed
Rp106,12 miliar kepada 6.314 debitur UMKM, yang menunjukkan to 6,314 MSME debtors, reflecting strong demand and positive
tingginya kebutuhan dan respons positif masyarakat terhadap community response to affordable financing access. By the
akses pembiayaan yang terjangkau. Hingga akhir Desember end of December 2025, BSG total KUR portfolio was recorded
2025, total portofolio KUR BSG tercatat sebesar Rp249,19 miliar, at IDR249.19 billion, highlighting the sustainability of disbursement
mencerminkan keberlanjutan penyaluran serta kontribusi and KUR’s contribution to strengthening the MSME financing
KUR dalam memperkuat basis pembiayaan UMKM di wilayah base across BSG operational areas.
operasional BSG.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dari sisi distribusi sektoral, penyaluran KUR Bohusami In terms of sectoral distribution, KUR Bohusami
menunjukkan diversifikasi yang baik dengan dominasi pada disbursement exhibits healthy diversification, led by
sektor Perdagangan Besar dan Eceran sebesar 22,18%, diikuti the Wholesale and Retail Trade sector at 22.18%, followed
oleh Industri Pengolahan sebesar 21,29% dan Konstruksi by Manufacturing at 21.29% and Construction at 15.36%.
sebesar 15,36%. Selain itu, sektor Pertanian, Perburuan dan Additionally, the Agriculture, Hunting, and Forestry sector
Kehutanan berkontribusi sebesar 11,42%, yang menegaskan contributed 11.42%, underscoring the vital role of primary sectors
peran penting sektor primer dalam perekonomian daerah. in the regional economy. The Accommodation and Food Service
Sektor Penyediaan Akomodasi dan Makan Minum sebesar 9,12% Activities sector (9.12%) and Community, Social, Cultural, and
serta Jasa Kemasyarakatan, Sosial Budaya, Hiburan dan lainnya Entertainment Services (5.37%) further demonstrate that BSG
sebesar 5,37% turut menunjukkan bahwa pembiayaan BSG financing actively supports service industries evolving alongside
juga mendukung sektor jasa yang berkembang seiring dengan increased economic activity and tourism.
pertumbuhan aktivitas ekonomi dan pariwisata.
Secara keseluruhan, implementasi KUR Bohusami tidak hanya Overall, the implementation of KUR Bohusami has not only
memperluas akses pembiayaan bagi pelaku UMKM, tetapi expanded financing access for MSMEs but has also generated
juga berperan dalam menciptakan multiplier effect terhadap a multiplier effect within the regional economy, including
perekonomian daerah, seperti peningkatan produksi, penciptaan increased production, job creation, and strengthened public
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lapangan kerja, dan penguatan daya beli masyarakat. Ke depan, purchasing power. Moving forward, BSG will continue to optimize
BSG akan terus mengoptimalkan program ini melalui peningkatan this program by enhancing disbursement quality, strengthening
kualitas penyaluran, penguatan monitoring, serta sinergi monitoring, and fostering synergy with various stakeholders to
dengan berbagai pemangku kepentingan guna memastikan ensure broader and more sustainable impacts on local economic
keberlanjutan dan dampak yang lebih luas bagi pertumbuhan growth.
ekonomi lokal.
Akselerasi UMKM Lokal Melalui Program KUR Accelerating MSME Growth Through KUR Fest
Fest BSG
UMKM terus menjadi pilar penting perekonomian daerah, MSMEs continue to serve as a key pillar of the regional
dan BSG berkomitmen untuk mendukung pengembangan economy, and BSG is committed to supporting their sustainable
berkelanjutan melalui program pemberdayaan yang terstruktur. development through structured empowerment programs. A
Salah satu inisiatif unggulan pada tahun 2025 adalah flagship initiative in 2025 was the 2025 Ramadan KUR Fest, an
penyelenggaraan Ramadan KUR Fest BSG 2025, sebuah event designed to integrate education, promotion, and direct
kegiatan yang mengintegrasikan edukasi, promosi, dan interaksi interaction between MSME entrepreneurs and the public. This
langsung antara pelaku UMKM dengan masyarakat. Program program showcased products from BSG-mentored MSMEs,
ini menampilkan produk-produk UMKM binaan BSG serta providing a platform for business owners to expand market
memberikan ruang bagi pelaku usaha untuk memperluas akses access and enhance their competitiveness.
pasar dan meningkatkan daya saing usahanya.
Selain itu, BSG juga terus mendorong penguatan ekosistem Furthermore, BSG continues to strengthen the MSME ecosystem
UMKM melalui edukasi dan sosialisasi Kredit Usaha Rakyat through People’s Business Credit (KUR) education and
(KUR), yang bertujuan meningkatkan pemahaman pelaku usaha socialization, aimed at increasing entrepreneurs’ understanding
terhadap akses pembiayaan formal. Kegiatan ini dilengkapi of formal financing access. These activities were complemented
dengan pameran produk UMKM serta berbagai aktivitas interaktif by MSME product exhibitions and various interactive sessions
yang mendukung peningkatan kapasitas dan eksposur usaha. designed to boost business capacity and exposure.
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Secara bersamaan, BSG juga mengintegrasikan nilai sosial Simultaneously, BSG integrated social and spiritual values into
dan spiritual dalam pelaksanaan program, melalui pemberian the program’s execution by providing donations to orphans,
santunan kepada anak yatim, penyelenggaraan tausiyah, hosting religious sermons (tausiyah), and organizing community
serta kegiatan kebersamaan seperti buka puasa dan shalat activities such as communal breaking of the fast (buka puasa)
berjamaah. Pendekatan ini tidak hanya memperkuat hubungan and congregational prayers. This holistic approach not only
antara BSG dan masyarakat, tetapi juga menciptakan ekosistem strengthens the bond between BSG and the community but
pemberdayaan UMKM yang inklusif, berkelanjutan, dan berbasis also creates an MSME empowerment ecosystem that is inclusive,
nilai kebersamaan. sustainable, and grounded in shared values.
Kredit Korporasi Corporate Loans
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kinerja penyaluran kredit pada segmen korporasi BSG pada The performance of BSG corporate loan disbursement in
tahun 2025 menunjukkan adanya kontraksi seiring dengan 2025 showed a contraction, following the implementation of a
penerapan strategi yang lebih selektif dan prudent. Secara more selective and prudent strategy. Overall, corporate loan
keseluruhan, kredit korporasi mengalami penurunan sebesar experienced a -21.19% decline, resulting from the disbursement
-21,19% yang dipengaruhi oleh pendekatan penyaluran melalui approach through syndicated loan schemes led by National
skema sindikasi dengan lead bank dari Bank Swasta Nasional, Private Banks, Regional Development Banks (BPD), and State-
Bank Pembangunan Daerah, dan Bank BUMN, serta adanya Owned Banks (BUMN). This was further impacted by accelerated
percepatan pelunasan kredit, sehingga berdampak pada loan repayments, which resulted in a decrease in total nominal
menurunnya nominal outstanding kredit korporasi. outstanding corporate loan.
Lebih rinci, portofolio Kredit Kontraktor tercatat sebesar Rp204,31 In more detail, the Contractor Loan portfolio was recorded at
miliar pada tahun 2025, menurun sebesar 3,5% dibandingkan IDR204.31 billion in 2025, decreasing by 3.5% compared to
tahun 2024 sebesar Rp211,72 miliar. Penurunan ini antara lain IDR211.72 billion in 2024. This decline was partially influenced
dipengaruhi oleh adanya pengalihan sebagian anggaran proyek by the reallocation of project budgets toward national programs,
ke program nasional, seperti Makan Bergizi Gratis (MBG). Selain such as the Free Nutritious Meal (MBG) initiative. Additionally,
itu, BSG lebih memfokuskan pembiayaan kepada debitur existing BSG focused its financing on existing debtors with proven track
dengan track record yang baik, mengingat tingkat NPL pada records, given the relatively high NPL levels within this specific
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segmen ini yang masih relatif tinggi. segment.
Sementara itu, portofolio Kredit Investasi juga mengalami Meanwhile, the Investment Loan portfolio also decreased by
penurunan sebesar 6,16% dari Rp429,51 miliar pada tahun 6.16%, from IDR429.51 billion in 2024 to IDR403.06 billion in 2025.
2024 menjadi Rp403,06 miliar pada tahun 2025. Penurunan ini This downturn was attributed to the sub-optimal realization of
disebabkan belum optimalnya realisasi ekspansi kredit sindikasi syndicated loan expansions relative to the work plan, as well as an
sesuai rencana kerja, serta adanya pelunasan dipercepat oleh early repayment by a major syndicated loan debtor in December
salah satu debitur kredit sindikasi pada Desember 2025. Secara 2025. Overall, BSG corporate banking performance in 2025
keseluruhan, kinerja perbankan korporasi BSG pada tahun 2025 reflected a more cautious approach with a primary focus on asset
mencerminkan pendekatan yang lebih berhati-hati dengan fokus quality and risk management amidst project financing dynamics
pada kualitas aset dan pengelolaan risiko, di tengah dinamika and challenging market conditions.
pembiayaan proyek dan kondisi pasar yang menantang.
Langkah Strategis BSG ke Depan BSG Strategic Steps Going Forward
Pada tahun 2026, BSG akan memperkuat penyaluran kredit In 2026, BSG will strengthen its productive loan disbursement
produktif melalui strategi ekspansi yang terarah, selektif, dan through a targeted, selective expansion strategy based on
berbasis potensi ekonomi daerah. Fokus utama diarahkan pada regional economic potential. The main focus is directed toward
peningkatan pembiayaan kepada Pemerintah Daerah serta increasing financing for Local Governments and reinforcing
penguatan penyaluran kredit pada sektor UMKM berdasarkan MSME lending tailored to the leading sectors in each region.
sektor unggulan di masing-masing wilayah. Selain itu, BSG Furthermore, BSG will optimize financing for strategic central
juga akan mengoptimalkan pembiayaan pada proyek strategis and local government projects, including the Free Nutritious
pemerintah pusat dan daerah, seperti program Makan Bergizi Meal (MBG) program, Community Mining Areas (WPR), and
Gratis (MBG), wilayah pertambangan rakyat (WPR), serta infrastructure and public works projects that drive regional
proyek infrastruktur dan pekerjaan umum yang mendukung economic growth.
pertumbuhan ekonomi daerah.
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Dalam rangka memperluas kapasitas pembiayaan, BSG akan To expand its financing capacity, BSG will enhance its role in
meningkatkan peran dalam kredit sindikasi melalui kerja sama syndicated loans through collaborations with State-Owned
dengan Bank BUMN, Asbanda dan serta optimalisasi ekosistem Banks (BUMN), the Association of Regional Development Banks
Kelompok Usaha Bank (KUB) dengan Bank Mega, serta (Asbanda), and the optimization of the Bank Business Group (KUB)
melakukan pembaruan produk kredit sindikasi baik untuk Kredit ecosystem with Bank Mega. This will be accompanied by product
Modal Kerja (KMK) maupun Kredit Investasi. Di sisi lain, ekspansi updates for syndicated loans, covering both Working Capital
juga dilakukan pada produk-produk kredit produktif lainnya Loan (KMK) and Investment Loan (KI). Additionally, expansion
seperti KUR, Kredit Modal Kerja (KMK), Kredit Investasi (KI), serta will be carried out across other productive loan products, such
produk turunan seperti KMP (Kredit Mitra Pegawai) dan KILA as KUR, KMK, KI, and derivative products like KMP (Employee
(Kredit Investasi Lembaga Agama). Partner Loan) and KILA (Religious Institution Investment Loan).
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Untuk menjaga kualitas portofolio, BSG akan memperkuat To maintain portfolio quality, BSG will strengthen its risk
pengelolaan risiko melalui koordinasi dengan Departemen Special management through close coordination with the Special Asset
Asset Management dalam penyelesaian kredit bermasalah (NPL), Management Department to resolve Non-Performing Loans
baik melalui penjualan di bawah tangan maupun lelang melalui (NPLs), utilizing both private sales (under-the-counter) and
KPKNL. Selain itu, dilakukan pemetaan sektor usaha dengan public auctions via the State Assets and Auction Service Office
tingkat risiko tinggi sebagai dasar pertimbangan ekspansi kredit (KPKNL). Furthermore, the Bank will map high-risk business
di seluruh cabang. sectors to serve as a baseline for credit expansion considerations
across all branches.
Penguatan tata kelola juga menjadi perhatian utama melalui Strengthening governance remains a top priority through
evaluasi kinerja Manager dan Analis Kredit berbasis target the performance evaluation of Credit Managers and Analysts
Rencana Bisnis dengan monitoring pipeline secara berkala, based on Business Plan targets, supported by regular pipeline
serta peningkatan kompetensi melalui pelatihan analisa kredit monitoring. Competency enhancements will also be conducted
guna memastikan proses pemberian kredit dilakukan secara through credit analysis training to ensure the lending process
prudent. Selanjutnya, BSG juga akan melakukan review dan remains prudent. Finally, BSG will regularly review and refine
penyempurnaan ketentuan serta produk perkreditan secara credit regulations and products to remain adaptive to market
berkala agar tetap adaptif terhadap dinamika pasar dan regulasi dynamics and prevailing regulations. Through these strategic
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yang berlaku. Melalui langkah strategis ini, BSG diharapkan dapat steps, BSG aims to drive high-quality, sustainable productive
mendorong pertumbuhan kredit produktif yang berkualitas, credit growth that provides a tangible contribution to regional
berkelanjutan, dan memberikan kontribusi nyata terhadap economic development.
pengembangan ekonomi daerah.
Perbankan Tresuri
Treasury Banking
BSG terus mengoptimalkan pengelolaan likuiditas melalui
fungsi tresuri yang terintegrasi guna menjaga stabilitas
pendanaan sekaligus meningkatkan profitabilitas.
BSG continues to optimize liquidity management through integrated treasury
functions to maintain funding stability while enhancing profitability.
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Optimalisasi Pendapatan Melalui Pengelolaan Income Optimization Through Liquidity
Likuiditas Management
Dalam menjalankan operasionalnya, BSG senantiasa mengelola In conducting its operations, BSG consistently manages liquidity
likuiditas secara optimal melalui keseimbangan antara sumber optimally by balancing funding sources and their utilization,
dana dan penggunaannya, sehingga tetap berada dalam koridor ensuring they remain within the established risk appetite while
risk appetite serta mampu mendukung peningkatan profitabilitas supporting the Bank’s profitability. This management serves
bank. Pengelolaan ini menjadi salah satu fungsi strategis as a strategic function in maintaining operational stability and
dalam menjaga stabilitas operasional sekaligus memastikan ensuring the availability of funds to support business expansion.
ketersediaan dana untuk mendukung ekspansi bisnis.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG juga memanfaatkan kelebihan likuiditas sebagai sumber BSG also leverages excess liquidity as an income source through
pendapatan melalui aktivitas tresuri yang terintegrasi, meliputi integrated treasury activities, including liquidity management,
pengelolaan likuiditas, penempatan dana antarbank, penempatan interbank placements, placements with Bank Indonesia, and
pada Bank Indonesia, serta pengelolaan portofolio surat berharga. marketable securities portfolio management. This approach
Pendekatan ini memungkinkan BSG untuk mengoptimalkan idle allows BSG to productively optimize idle funds without
fund secara produktif tanpa mengabaikan prinsip kehati-hatian compromising prudential principles and risk management.
dan manajemen risiko.
Kinerja tresuri pada tahun 2025 menunjukkan hasil yang positif, Treasury performance in 2025 yielded positive results, reflected
tercermin dari pertumbuhan pendapatan bersih sebesar 6,11% by a 6.11% growth in net income, supported by effective fund
yang didukung oleh strategi penempatan dana yang efektif placement strategies and conducive market conditions.
dan kondisi pasar yang kondusif. Selain itu, rasio Net Stable Furthermore, the Net Stable Funding Ratio (NSFR) was recorded
Funding Ratio (NSFR) tercatat sebesar 107,01%, telah berada at 107.01%, surpassing regulatory requirements and showing
di atas ketentuan yang berlaku dan menunjukkan perbaikan significant improvement from the previous year, which had
dibandingkan tahun sebelumnya yang masih di bawah threshold. trended below the threshold.
Capaian ini mencerminkan keberhasilan BSG dalam memperkuat This achievement reflects BSG success in strengthening its long-
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struktur pendanaan jangka panjang serta meningkatkan term funding structure and enhancing liquidity resilience. The
ketahanan likuiditas. Optimalisasi pengelolaan dana yang belum optimization of funds not yet absorbed by loan disbursement
terserap pada penyaluran kredit turut memberikan kontribusi contributed significantly to the Bank’s income, demonstrating
signifikan terhadap pendapatan bank, sehingga fungsi tresuri that the treasury function serves not only as a liquidity manager
tidak hanya berperan sebagai pengelola likuiditas, tetapi juga but also as a key income driver supporting overall financial
sebagai salah satu sumber pendapatan yang mendukung kinerja performance.
keuangan secara keseluruhan.
Langkah Strategis BSG ke Depan BSG Strategic Steps Going Forward
Dalam rangka memperkuat struktur pendanaan serta mendukung To strengthen its funding structure and support sustainable
ekspansi bisnis yang berkelanjutan, BSG merencanakan business expansion, BSG plans to issue the PUB II (Shelf
penerbitan Obligasi PUB II. Inisiatif ini merupakan bagian Registration) Bond Issuance. This initiative is a core component
dari strategi jangka panjang untuk meningkatkan kapasitas of the Bank’s long-term strategy to increase financing capacity,
pembiayaan, khususnya dalam memenuhi kebutuhan kredit specifically to meet the credit demands of the community in
masyarakat di wilayah Sulawesi Utara dan Gorontalo, sekaligus North Sulawesi and Gorontalo while maintaining a balanced
menjaga keseimbangan likuiditas sesuai dengan ketentuan rasio liquidity position in accordance with LCR (Liquidity Coverage
LCR dan NSFR. Ratio) and NSFR (Net Stable Funding Ratio) requirements.
Penerbitan obligasi ini juga diarahkan untuk memobilisasi The issuance of these bonds is also aimed at mobilizing more
sumber dana jangka panjang yang lebih stabil, termasuk dari stable, long-term funding sources, including from extra-regional
investor di luar daerah, sehingga dapat memperkuat diversifikasi investors, thereby enhancing the diversification of the Bank’s
sumber pendanaan bank. Selain itu, langkah ini diharapkan funding base. Furthermore, this step is expected to bolster BSG
dapat meningkatkan kinerja dan citra BSG di pasar modal, serta performance and corporate image in the capital market, while
memperluas jaringan kerja sama dengan berbagai pihak yang expanding collaborative networks with various stakeholders
terlibat dalam proses emisi. involved in the issuance process.
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Rencana penerbitan Obligasi PUB II didukung oleh kondisi The planned PUB II Bond Issuance is supported by conducive
pasar yang kondusif, ditandai dengan tingginya minat investor market conditions, characterized by high investor appetite
terhadap obligasi Bank Pembangunan Daerah (BPD), termasuk for Regional Development Bank (BPD) bonds, as evidenced
keberhasilan emisi sebelumnya yang menunjukkan kepercayaan by the success of previous issuances which demonstrated
pasar terhadap instrumen ini. Sebagai bank milik pemerintah strong market confidence in these instruments. As a regional
daerah dengan peringkat “A”, BSG memiliki daya tarik yang kuat government-owned bank with an “A” rating, BSG holds significant
bagi investor, terutama karena profil risiko yang relatif terjaga dan appeal for investors, primarily due to its relatively stable risk
penggunaan dana yang sebagian besar disalurkan pada segmen profile and the allocation of funds which are largely channeled
kredit berisiko rendah. into low-risk credit segments.
Selain itu, BSG juga akan memperkuat kapabilitas internal melalui Additionally, BSG will reinforce its internal capabilities
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
kerja sama dalam lingkup Kelompok Usaha Bank (KUB), khususnya through collaboration within the Bank Business Group (KUB)
dalam peningkatan kompetensi di bidang ketresurian. Kolaborasi framework, specifically in enhancing treasury competencies.
ini mencakup pengembangan keahlian, transfer knowledge, serta This collaboration encompasses skill development, knowledge
peningkatan kapasitas pengelolaan likuiditas dan instrumen transfer, and increasing the capacity for managing liquidity and
pasar keuangan. Upaya ini diharapkan dapat mendukung financial market instruments. These measures are expected to
optimalisasi fungsi tresuri sebagai pengelola likuiditas sekaligus optimize the treasury function’s role as both a liquidity manager
kontributor pendapatan, serta meningkatkan daya saing BSG and a revenue contributor, while improving BSG competitiveness
dalam menghadapi dinamika pasar keuangan yang semakin in facing increasingly complex financial market dynamics.
kompleks. Melalui langkah strategis ini, BSG optimistis dapat Through these strategic measures, BSG is optimistic about
memperkuat struktur pendanaan, meningkatkan kapasitas strengthening its funding structure, increasing credit expansion
ekspansi kredit, serta menjaga pertumbuhan kinerja yang sehat capacity, and maintaining healthy, sustainable performance
dan berkelanjutan di masa mendatang. growth in the future.
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Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Tinjauan Pendukung Bisnis
Business Support Review
BSG selalu menerapkan kebijakan manajemen risiko dengan BSG consistently implements risk management policies in
mengacu pada ketentuan regulator yang berlaku dengan accordance with applicable regulatory requirements, while
senantiasa meningkatkan prinsip kehati-hatian melalui sosialisasi continuously strengthening prudential principles through
dan pelatihan bagi seluruh unit kerja untuk mendapatkan socialization and training across all business units. This ensures
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
pemahaman yang baik akan risiko dan peran masing-masing a comprehensive understanding of risks and the respective roles
pihak dalam pengelolaan risiko di seluruh unit kerja. of each party in managing risks throughout the organization.
Manajemen Risiko
Risk Management
Fokus Manajemen Risiko Tahun 2025 Risk Management Focus in 2025
Dalam melaksanakan kegiatan bisnis sehari-hari, BSG terus In carrying out its day-to-day business activities, BSG continues
mengedepankan prinsip risk awareness melalui penerapan to uphold strong risk awareness by implementing sound risk
kebijakan manajemen risiko yang baik dengan tetap management policies, while ensuring compliance with applicable
memperhatikan pemenuhan ketentuan regulator yang berlaku, regulatory requirements. Throughout 2025, BSG undertook
di mana sepanjang tahun 2025 BSG melakukan beberapa hal several initiatives to strengthen its risk management system
penerapan sistem manajemen risiko pada beberapa aktivitas across key activities, including:
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utama, seperti:
1. Mengkinikan ketentuan Limit Risiko atas pengaturan risk 1. Updating Risk Limit provisions, including risk appetite, risk
appetite, risk tolerance serta risk limit untuk seluruh aktivitas tolerance, and risk limits across all business activities;
bisnis yang dijalankan sepanjang tahun 2025.
2. Menyesuaikan kebijakan Penyelenggaraan Teknologi 2. Enhancing policies related to Information Technology
Informasi (PTI), Audit Teknologi Informasi (TI), Ketahanan dan Implementation, IT Audit, Cyber Resilience and Security,
Keamanan Siber, kebijakan Literasi & Inklusi Keuangan (LIK) Financial Literacy & Inclusion (LIK), Procurement, General
BSG, kebijakan Pengadaan Barang & Jasa, Pelayanan Umum, Services, Physical Asset Management, Commercial Credit,
Pengelolaan Aset Fisik Bank, Kebijakan Kredit Komersial, as well as Recovery Plan and Bank Resolution Plan;
bahkan sampai pada pengkinian kebijakan Rencana Aksi
Pemulihan dan Rencana Resolusi Bank.
3. Bank telah mengembangkan aplikasi Fraud Detection 3. Developing a Fraud Detection System (FDS) managed by the
System (FDS) yang dikelola oleh departemen anti fraud, yang Anti-Fraud Department to improve operational risk control in
ditujukan untuk perbaikan optimalisasi pengendalian risiko banking transactions;
operasional dalam transaksi perbankan.
4. Bank ikut menyempurnakan juga kebijakan dan prosedur 4. Refining risk profile policies aligned with integrated risk
profil risiko yang diselaraskan dengan penilaian profil risiko assessments within the Financial Conglomeration (Mega
terintegrasi dengan Konglomerasi Keuangan (KK) Mega Corpora) as the Bank’s strategic partner.
Corpora sebagai mitra Bank pada tahun 2025 ini.
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Kualitas Kredit Credit Quality
BSG secara konsisten menerapkan disiplin manajemen risiko BSG consistently applies disciplined risk management in
dalam pengelolaan portofolio kredit. Hal ini terlihat dari kinerja managing its loan portfolio. This is reflected in the Non-Performing
rasio kredit bermasalah/Non Performing Loan (NPL) nett Loan (NPL) ratio, which stood at 1.88% (net) as of December
sebesar 1,88% per Desember 2025. Bank berupaya untuk terus 2025. The Bank continues to improve collectability through
meningkatkan kolektibilitas terhadap piutang yang diberikan various strategies, including credit expansion (both productive
kepada nasabah dengan menjalankan strategi-strategi and consumer loans), active collection efforts, restructuring and
peningkatan kolektibilitas seperti giat melakukan ekspansi rescheduling of problematic loans, as well as the disposal of
kredit, baik kredit produktif (seperti KUR dan kredit linkage), foreclosed assets to reduce and improve the NPL ratio.
maupun kredit konsumtif, melakukan penagihan, restrukturisasi
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dan penjadwalan kembali terhadap kredit bermasalah, sampai
dengan melakukan penjualan aset yang telah disita atas kredit
yang bermasalah untuk menekan serta memperbaiki NPL Bank.
Untuk mengantisipasi potensi risiko kredit, BSG memiliki total To anticipate potential credit risks, BSG has established a total
CKPN Rp222 Miliar terhadap piutang yang masuk kategori rating 1 Allowance for Impairment Losses (CKPN) of IDR222 billion for
(satu) sampai dengan rating 8 (delapan) sesuai dengan ketentuan receivables classified from rating 1 to rating 8 in accordance with
PSAK 109 Instrumen Keuangan, dan dinilai telah memadai untuk PSAK 109 Financial Instruments, which is considered adequate to
mengantisipasi potensi kredit macet di masa mendatang. mitigate future credit risks.
Likuiditas Liquidity
BSG berkomitmen untuk menjaga posisi likuiditas yang memadai, BSG is committed to maintaining an adequate liquidity position
sekaligus memantau keseimbangan antara kewajiban jangka while monitoring the balance between short-term liabilities
pendek dengan ketersediaan dana jangka pendek yang dimiliki. and available short-term funding. The Bank ensures sufficient
BSG juga memastikan kecukupan dana pada penempatan dana liquidity through placements in low-risk, highly liquid instruments
jangka pendek yang likuid dan berisiko rendah seperti pada such as Bank Indonesia securities. As of December 2025 Loan
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penempatan surat berharga yang diterbitkan Bank Indonesia to Deposit Ratio (LDR): 92.09%, Liquidity Coverage Ratio (LCR)
yang secara relatif bebas risiko. Loan to Deposit Ratio (LDR) 139.86%, Net Stable Funding Ratio (NSFR) 107.01%. These figures
BSG pada Desember 2025 tercatat sebesar 92,09%, di mana ini reflect a strong and stable liquidity position.
didukung dengan rasio Liquidity Coverage Ratio (LCR) dan Net
Stable Funding Ratio (NSFR) yang tetap solid, masing-masing
pada posisi 139,86% dan 107,01%.
Posisi Permodalan Capital Adequacy
Bank selalu menjaga kondisi permodalan yang memadai The Bank consistently maintains adequate capital levels to
di tahun 2025 dengan mendukung pertumbuhan bisnis Bank support sustainable business growth. As of December 2025,
secara berkelanjutan. Pada Desember 2025, Capital Adequacy BSG recorded a Capital Adequacy Ratio (CAR) of 17.94%.
Ratio (CAR) BSG sebesar 17,94%. Kebutuhan permodalan Bank Capital requirements are primarily met through organic growth
dipenuhi dari pertumbuhan modal secara organik yang didukung supported by strong profitability. In compliance with POJK No.
dari profitabilitas usaha Bank yang sehat. Sesuai dengan POJK 5 of 2024 regarding Recovery Plans, the Bank has prepared and
No. 5 tahun 2024 tentang Penetapan Status Pengawasan dan submitted its Recovery Plan for 2025. Additionally, in line with
Penanganan Permasalahan Bank Umum pada pasal 14 perihal LPS Regulation No. 2 of 2024 regarding Bank Resolution Plans,
Rencana Aksi Pemulihan, maka Bank telah menyusun dan BSG has also submitted its Resolution Plan to the Indonesia
menyampaikan Dokumen Rencana Aksi (Recovery Plan) untuk Deposit Insurance Corporation (LPS).
tahun 2025. Selain itu, selaras dengan Peraturan LPS No.2 Tahun
2024 tentang Rencana Resolusi Bagi Bank Umum, BSG juga
telah menyampaikan Rencana Resolusi (Resolution Plan) kepada
Lembaga Penjamin Simpanan (LPS).
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Risiko Operasional Operational Risk
Dalam menerapkan manajemen risiko operasional secara In implementing comprehensive operational risk management,
menyeluruh, BSG melakukan pengelolaan terhadap tiga aspek BSG manages three key aspects: People, Process, and
utama yaitu People, Process dan Technology yang diwujudkan Technology. This is supported by an operational risk management
melalui kerangka manajemen risiko operasional yang mencakup framework covering risk identification, measurement, monitoring,
identifikasi, pengukuran, pemantauan dan pengendalian and control across all operational activities. As part of operational
risiko dari seluruh aktivitas operasional Bank. Sebagai bentuk risk management, BSG periodically calculates Risk-Weighted
pengelolaan risiko operasional, BSG secara berkala melakukan Assets (RWA) for operational risk in accordance with regulatory
perhitungan Aset Tertimbang Menurut Risiko (ATMR) untuk Risiko requirements, amounting to Rp770 billion as of December 2025.
Operasional sesuai dengan yang ditetapkan regulator (Rp770 Furthermore, the Bank has strengthened its organizational
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
miliar per Desember 2025). BSG juga ikut menerapkan struktur structure and policies to address risks related to information
organisasi dan kebijakan dalam mengantisipasi risiko terkait technology implementation, including cybersecurity risks, by
penyelenggaraan teknologi informasi termasuk di dalamnya establishing a dedicated Cyber Resilience and Security function.
risiko keamanan siber dengan membentuk unit khusus untuk
menjalankan fungsi Ketahanan dan Keamanan Siber tersebut.
Pengungkapan Manajemen Risiko Risk Management Disclosure
Penerapan Manajemen Risiko BSG Implementation of Risk Management at BSG
BSG telah menerapkan manajemen risiko dengan mengacu BSG has implemented risk management in accordance
pada POJK No. 18/POJK.03/2016 tentang Penerapan Manajemen with Financial Services Authority Regulation (POJK) No.
Risiko bagi Bank Umum sebagai berikut: 18/POJK.03/2016 concerning the Implementation of Risk
Management for Commercial Banks, as outlined below:
1. Pengawasan Aktif Dewan Komisaris dan Direksi 1. Active Oversight by the Board of Commissioners and Board
of Directors
152 Dewan Komisaris dan Direksi bertanggung jawab atas The Board of Commissioners and the Board of Directors
efektivitas penerapan manajemen risiko di BSG. Pelaksanaan are responsible for ensuring the effectiveness of risk
pengawasan aktif Dewan Komisaris dan Direksi mengacu management implementation at BSG. Active oversight
pada tugas dan tanggung jawab sebagaimana diatur dalam is carried out in accordance with their duties and
Anggaran Dasar serta ketentuan internal dan eksternal yang responsibilities as stipulated in the Articles of Association as
berlaku. well as applicable internal and external regulations.
The active oversight over risk management implementation
Pelaksanaan pengawasan aktif terkait penerapan manajemen is conducted by:
risiko telah dilakukan oleh: a. Board of Commissioners
a. Dewan Komisaris i. Approving and evaluating risk management policies,
i. Menyetujui dan mengevaluasi kebijakan, strategi, strategies, and frameworks;
dan kerangka manajemen risiko. ii. Ensuring that risk management policies and
ii. Memastikan kebijakan dan proses manajemen risiko processes are effectively implemented;
dilaksanakan secara efektif. iii. Providing directions for improvement in the
iii. Memberikan arahan perbaikan atas pelaksanaan implementation of risk management policies on a
kebijakan manajemen risiko secara berkala. regular basis;
iv. In performing its duties, the Board of Commissioners
iv. Dalam melaksanakan tugasnya, Dewan Komisaris is supported by the Audit Committee, Risk
dibantu oleh Komite Audit, Komite Pemantau Risiko Monitoring Committee, and Remuneration and
dan Komite Remunerasi dan Nominasi. Nomination Committee.
b. Direksi b. Board of Directors
i. Menyusun dan mengevaluasi kebijakan, strategi dan i. Formulating and evaluating risk management
kerangka manajemen risiko dengan memperhatikan policies, strategies, and frameworks by considering
risk appetite, risk tolerance serta risk limit. risk appetite, risk tolerance, and risk limits;
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ii. Bertanggung jawab atas pelaksanaan kebijakan, ii. Being responsible for the implementation of risk
strategi dan kerangka manajemen risiko, termasuk management policies, strategies, and frameworks,
memantau kondisi internal dan eksternal yang secara including monitoring internal and external
langsung maupun tidak langsung mempengaruhi conditions that may directly or indirectly affect the
strategi bisnis Bank. Bank’s business strategy;
iii. Dalam melaksanakan tugasnya, Direksi dibantu oleh iii. In performing its duties, the Board of Directors is
beberapa komite antara lain Komite Manajemen supported by several committees, including the Risk
Risiko (Komenko), Asset Liability Committee (ALCO), Management Committee, Asset Liability Committee
Komite Kredit, Komite Pengarah Teknologi Informasi (ALCO), Credit Committee, IT Steering Committee,
(KPTI), dan Komite Manajemen Kepegawaian (KMK). and Human Capital Committee.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG juga telah membentuk struktur organisasi Divisi BSG has also established a Risk Management Division
Manajemen Risiko yang bertanggung jawab terhadap responsible for implementing risk control across all
pelaksanaan pengendalian risiko di seluruh Satuan operational units. This division provides input and
Kerja Operasional dan memberikan dukungan berupa improvements to risk control systems and ensures proper risk
masukan maupun perbaikan sistem kontrol risiko mitigation through identification, measurement, monitoring,
kepada Satuan Kerja Operasional tersebut, serta mampu control, and reporting in accordance with the established
untuk melakukan mitigasi risiko dengan benar melalui risk management framework.
identifikasi, pengukuran, pemantauan, pengendalian
serta pelaporan yang sesuai dengan kerangka
manajemen risiko yang disusun.
2. Kecukupan Kebijakan dan Prosedur Manajemen Risiko, serta 2. Adequacy of Risk Management Policies and Procedures, and
Penetapan Limit Risiko Risk Limit Determination
Kecukupan kebijakan dan prosedur manajemen risiko serta The adequacy of risk management policies, procedures, and
penetapan limit risiko antara lain terlihat dari: risk limit determination is reflected in the following:
a. Memiliki kebijakan, prosedur dan penetapan limit risiko a. The Bank has established policies, procedures, and risk
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yang sesuai dengan risk appetite, risk tolerance serta limits aligned with its overall risk appetite, risk tolerance,
risk limit atas strategi BSG secara keseluruhan dengan and risk limits, taking into account capital adequacy,
memperhatikan kemampuan modal Bank untuk dapat historical loss experience, human resource capabilities,
menyerap eksposur risiko atau kerugian yang timbul, and compliance with regulatory requirements;
pengalaman kerugian di masa lalu, kemampuan Sumber
Daya Manusia (SDM) dan kepatuhan terhadap ketentuan
regulator.
b. Melakukan evaluasi dan pengkinian secara berkala b. Periodic evaluation and updates are conducted
dengan melibatkan seluruh unit kerja terkait agar sesuai involving all relevant work units to ensure alignment with
dengan ketentuan regulator dan perkembangan/ regulatory requirements as well as internal and external
perubahan eksternal dan internal. developments.
3. Kecukupan Proses Identifikasi, Pengukuran, Pemantauan 3. Adequacy of Risk Identification, Measurement, Monitoring,
dan Pengendalian Risiko, serta Sistem Informasi Manajemen and Control Processes, and Risk Management Information
Risiko System
Pelaksanaan identifikasi, pengukuran, pemantauan dan The implementation of risk identification, measurement,
pengendalian risiko sebagai bagian dari proses penerapan monitoring, and control processes as part of an adequate risk
manajemen risiko yang memadai, antara lain terlihat dari: management framework is demonstrated by:
a. Mengidentifikasi risiko melalui analisis seluruh sumber a. Identifying risks through analysis of all sources of risk
risiko dari produk serta aktivitas Bank, dan telah arising from the Bank’s products and activities, which
melalui proses manajemen risiko yang layak sebelum undergo proper risk management processes prior to
diimplementasikan. implementation;
b. Mengevaluasi sistem dan prosedur pengukuran risiko b. Periodically evaluating risk measurement systems
secara berkala untuk memastikan kesesuaian asumsi, and procedures to ensure the appropriateness of
pengukuran, serta kewajaran dan integritas data. assumptions, methodologies, and data integrity;
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c. Memantau dan melaporkan eksposur risiko secara c. Monitoring and reporting risk exposures regularly and
berkala dan berkesinambungan kepada manajemen continuously to management by comparing actual risk
dengan membandingkan rsiko aktual dengan limit levels against established risk limits to ensure exposures
risiko yang telah ditetapkan untuk memastikan bahwa remain within the Bank’s risk tolerance;
eksposur risiko tetap terjaga, sesuai dengan batasan
toleransi risiko BSG.
d. Menyampaikan Laporan terkait antara lain Laporan Profil d. Submitting various reports, including Risk Profile Reports,
Risiko, Laporan Portofolio Kredit dan Laporan Pencapaian Credit Portfolio Reports, and Corporate Business Plan
Rencana Kerja Perusahaan kepada manajemen secara Achievement Reports, to management on a regular,
rutin, akurat dan tepat waktu. accurate, and timely basis;
e. Mengembangkan sistem manajemen risiko senantiasa e. Continuously developing the risk management system in
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sesuai kebutuhan, kompleksitas, dan perkembangan line with business needs, complexity, and developments
bisnis sehingga dapat menyediakan informasi to ensure the provision of accurate, complete, timely,
yang akurat, lengkap, informatif, tepat waktu, dan and reliable information to support risk measurement,
dapat diandalkan dalam rangka mendukung proses monitoring, and control processes.
pengukuran, pemantauan dan pengendalian atas risiko
yang timbul.
4. Sistem Pengendalian Internal yang Menyeluruh 4. Comprehensive Internal Control System
Penetapan sistem pengendalian internal dalam penerapan The establishment of a comprehensive internal control system
manajemen risiko guna memastikan kepatuhan terhadap in the implementation of risk management aims to ensure
ketentuan ekstern dan intern yang berlaku (compliance risk), compliance with applicable external and internal regulations
tersedianya informasi manajemen dan keuangan, efektivitas (compliance risk), the availability of reliable management
dan efisiensi kegiatan operasional Bank, serta efektivitas and financial information, the effectiveness and efficiency
budaya risiko pada setiap jenjang organisasi Bank. Penetapan of the Bank’s operational activities, and the effectiveness
dan pelaksanaan fungsi serta pembagian tugas/tanggung of risk culture across all levels of the organization. The
jawab untuk melaksanakan fungsi pengendalian internal di implementation of internal control functions, including the
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BSG dilakukan oleh Satuan Kerja Audit Intern (SKAI), Divisi allocation of duties and responsibilities, is carried out by
Kepatuhan dan Divisi Manajemen Risiko. the Internal Audit Unit (SKAI), Compliance Division, and Risk
Management Division.
5. Tinjauan Efektivitas Sistem Manajemen Risiko Bank 5. Review of the Effectiveness of the Bank’s Risk Management
System
Dewan Komisaris dan Direksi melaksanakan evaluasi The Board of Commissioners and the Board of Directors
terhadap efektivitas sistem manajemen risiko di BSG dibantu conduct periodic evaluations of the effectiveness of the
oleh komite-komite dibawahnya. Komite-Komite tersebut risk management system at BSG, supported by various
mengadakan pertemuan secara berkala untuk membahas committees under their supervision. These committees hold
dan memberikan masukan serta rekomendasi kepada Dewan regular meetings to discuss and provide input as well as
Komisaris dan Direksi. recommendations to the Board of Commissioners and the
Board of Directors.
BSG melakukan evaluasi secara berkala terhadap: BSG conducts periodic evaluations of:
a. Kebijakan serta metodologi yang digunakan dalam a. Policies and methodologies used in assessing various
penilaian berbagai jenis risiko. types of risks;
b. Kecukupan kebijakan, prosedur, dan penetapan limit. b. The adequacy of policies, procedures, and risk limit
c. Kecukupan proses identifikasi, pengukuran, pemantauan setting;
dan pengendalian risiko. c. The adequacy of risk identification, measurement,
d. Efektivitas sistem pengendalian internal yang monitoring, and control processes;
menyeluruh d. The effectiveness of the overall internal control system.
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Evaluasi dan pengkinian kebijakan, prosedur, dan metodologi Evaluations and updates of policies, procedures, and
dilakukan secara berkala untuk menjaga kesesuaiannya methodologies are carried out periodically to ensure
dengan regulasi dan kondisi operasional. Evaluasi terhadap alignment with regulatory requirements and operational
efektivitas manajemen risiko juga dilakukan melalui laporan conditions. The effectiveness of risk management is also
berkala yang dikirimkan kepada Dewan Komisaris dan Direksi, assessed through periodic reports submitted to the Board
antara lain Laporan Profil Risiko, Laporan Limit Risiko dan of Commissioners and the Board of Directors, including
laporan terkait lainnya. Pada tahun 2025, Dewan Komisaris Risk Profile Reports, Risk Limit Reports, and other related
dan Direksi menyatakan bahwa sistem pengendalian internal reports. In 2025, the Board of Commissioners and the Board
dan sistem manajemen risiko yang dilakukan oleh BSG of Directors concluded that BSG internal control system and
berjalan dengan baik, memadai dan mampu mengelola risk management system have been properly implemented,
risiko-risiko yang mendukung BSG mencapai tujuan are adequate, and capable of managing risks in a manner
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
bisnisnya tanpa mengorbankan kinerja keuangan, kepatuhan that supports the achievement of business objectives
serta reputasi. BSG memiliki sistem pengendalian internal without compromising financial performance, compliance,
dan manajemen risiko yang dapat mengantisipasi dan and reputation. BSG has established an internal control
mengelola risiko dengan mempertimbangkan perubahan and risk management system capable of anticipating and
profil risiko yang diakibatkan oleh perubahan strategi bisnis, managing risks by taking into account changes in the risk
faktor eksternal serta ketentuan regulator. profile resulting from shifts in business strategy, external
factors, and regulatory requirements.
1. Risk Appetite 1. Risk Appetite
BSG mendefinisikan risk appetite sebagai tingkat dan BSG defines risk appetite as the level and type of risk that
jenis risiko yang bersedia diambil oleh BSG dalam rangka the Bank is willing to accept in order to achieve its business
mencapai sasaran bisnis Bank. Risk appetite yang ditetapkan objectives. The defined risk appetite is reflected in the Bank’s
oleh BSG tercermin dalam strategi dan sasaran bisnis Bank. business strategies and targets.
2. Stress Test 2. Stress Testing
BSG secara berkala dan berkelanjutan melakukan stress BSG conducts periodic and continuous stress testing
test untuk risiko kredit, risiko pasar, dan risiko likuiditas for credit risk, market risk, and liquidity risk under various
155
dengan berbagai skenario, baik skenario stress secara scenarios, including both bank-specific stress scenarios
spesifik pada Bank (Bank specific stress scenario) maupun and general market stress scenarios. These also incorporate
skenario stress pada pasar (general market stress scenario), climate-related risk scenarios, along with in-depth analysis of
termasuk didalamnya juga skenario stress akibat risiko iklim underlying factors and parameters.
serta melakukan pendalaman terhadap faktor-faktor dan
parameter dalam stress test.
Hasil stresstest yang telah dilakukan untuk risiko kredit, The results of stress testing for credit, market, and liquidity
pasar dan likuiditas adalah baik yang menunjukkan modal risks indicate a strong position, demonstrating that the Bank’s
serta likuiditas masih memadai untuk mengantisipasi potensi capital and liquidity remain adequate to absorb potential
kerugian yang mungkin timbul berdasarkan skenario yang losses under the applied stress scenarios.
dibangun.
Permodalan BSG BSG Capital
1. Kebijakan Manajemen atas Struktur Modal 1. Management Policy on Capital Structure
Struktur Permodalan BSG terdiri dari: BSG capital structure consists of:
a. Modal inti utama (Tier 1) mencapai 96,6% dari total modal a. Core Capital (Tier 1) amounting to 96.6% of total capital,
atau sebesar Rp1,8 triliun, naik 8% dibandingkan tahun or Rp1.8 trillion, representing an increase of 8% compared
sebelumnya. to the previous year;
b. Sedangkan 3,4% dari total modal BSG atau sebesar b. Meanwhile, 3.4% of BSG total capital, or Rp128 billion,
Rp128 miliar merupakan modal pelengkap (Tier 2). Modal is classified as Supplementary Capital (Tier 2). This
pelengkap merupakan cadangan umum Penyisihan supplementary capital represents general reserves for
Penilaian Kualitas Aset (PPKA). Allowance for Impairment Losses (PPKA).
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dalam juta Rupiah
in million Rupiah
Komponen
2025 2024
Components
KOMPONEN MODAL
CAPITAL COMPONENTS
Modal Inti (Tier 1)
1.853.003 1.803.181
Core Capital (Tier 1)
Modal Inti Utama (CET1)
1.853.003 1.803.181
Core Equity Tier 1 (CET1)
1. Modal Disetor
1.400.068 1.327.118
1. Paid-in Capital
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
I
2. Cadangan Tambahan Modal
490.581 509.353
2. Additional Capital Reserves
3. Kepentingan Non Pengendali
- -
3. Non-Controlling Interest
4. Faktor Pengurang Modal Inti
37.646 33.290
4. Deduction Factors
Modal Inti Tambahan (AT1)
- -
Additional Tier 1
Modal Pelengkap (Tier 2)
128.442 114.158
Supplementary Capital (Tier 2)
1. Instrumen Tier 2
- -
1. Tier 2 Instruments
2. Agio/Disagio
II - -
2. Share Premium
3. Cadangan Umum PPKA
128.442 114.158
3. General Allowance
4. Faktor Pengurang Modal Pelengkap
- -
156 4. Deduction Factors
Total Modal
Total Capital
1.917.338 1.981.445
ASET TERTIMBANG MENURUT RISIKO
RISK WEIGHTED ASSETS
ATMR Risiko Kredit
10.275.374 9.132.606
Credit Risk RWA
ATMR Risiko Operasional
770.246 730.916
Operational Risk RWA
ATMR Risiko Pasar
- -
Market Risk RWA
Total ATMR
11.045.620 9.863.522
Total RWA
Rasio KPMM Sesuai Profil Risiko (%)
9.39 9.29
Minimum CAR (Risk Profile) (%)
ALOKASI PEMENUHAN KPMM SESUAI PROFIL RISIKO
ALLOCATION OF CAPITAL ADEQUACY RATIO (CAR) FULFILLMENT BASED ON RISK PROFILE
Dari CET 1
8.23 8.13
From CET1
Dari AT 1
- -
From AT1
Dari Tier 2
1.16 1.16
From Tier 2
RASIO KPMM
CAR
Rasio CET1 (%)
16.78 18.28
CET1 Ratio (%)
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dalam juta Rupiah
in million Rupiah
Komponen
2025 2024
Components
Rasio Tier 1 (%)
- -
Tier 1 Ratio (%)
Rasio Tier 2 (%)
1.16 1.16
Tier 2 Ratio (%)
Rasio KPMM (%)
17.94 19.44
CAR (%)
CET 1 untuk BUFFER (%)
- -
CET1 for Buffer (%)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
PERSENTASE BUFFER YANG WAJIB DIPENUHI OLEH BANK
BUFFER PERCENTAGE REQUIRED TO BE MAINTAINED BY THE BANK
Capital Conservation Buffer (%)
- -
Capital Conservation Buffer (%)
Countercyclical Buffer (%)
- -
Countercyclical Buffer (%)
Capital Surcharge Untuk Bank Sistemik (%)
- -
Capital Surcharge for Systemic Bank (%)
2. Dasar Penetapan Kebijakan Manajemen atas Struktur Modal 2. Basis for the Determination of Management Policy on Capital
dan Utang. and Debt Structure
Kebijakan permodalan BSG senantiasa disesuaikan dengan BSG capital policy is consistently adjusted by taking into
memperhatikan potensi bisnis namun tetap menerapkan account business potential while still applying the prudential
prinsip kehati-hatian. Dengan mengacu pada ketentuan principle. By referring to regulatory provisions, the Board of
regulator, Direksi menyusun rencana permodalan dan Directors prepares capital planning and policies related to
157
kebijakan terkait utang sebagai bagian dari Rencana Bisnis debt as part of the Bank’s Business Plan and obtains approval
Bank dan mendapatkan persetujuan Dewan Komisaris. from the Board of Commissioners.
Pengungkapan Eksposur Risiko dan Penerapan Disclosure of Risk Exposure and Implementation of Risk
Manajemen Risiko Management
Berikut adalah eksposur risiko yang dihadapi oleh BSG dalam The following represents the risk exposures faced by BSG in
menjalankan usaha serta penerapan manajemen risiko yang conducting its business activities as well as the implementation
dirancang untuk meminimalkan dampak dari risiko-risiko tersebut. of risk management designed to minimize the impact of such
risks.
1. Pengungkapan Eksposur Risiko Kredit dan Penerapan 1. Disclosure of Credit Risk Exposure and Implementation of
Manajemen Risiko Kredit Credit Risk Management
a. Organisasi Manajemen Risiko Kredit a. Credit Risk Management Organization
BSG telah mengembangkan organ manajemen risiko BSG has developed a structured credit risk management
kredit yang terstruktur guna mendukung prinsip organization to support sound lending principles
perkreditan yang kokoh dengan pengendalian internal with strong internal controls, involving the Board of
yang kuat dengan melibatkan Dewan Komisaris, Direksi, Commissioners, the Board of Directors, and work units
serta unit kerja yang melaksanakan fungsi-fungsi terkait performing functions related to credit risk management,
dengan manajemen risiko kredit dengan rincian sebagai as detailed below:
berikut:
i. Dewan Komisaris bertanggung jawab menyetujui i. The Board of Commissioners is responsible for
rencana perkreditan Bank dan mengawasi approving the Bank’s credit plan and supervising its
pelaksanaannya, menyetujui Kebijakan Dasar implementation, approving the Bank’s Basic Credit
Perkreditan Bank dan meminta penjelasan kepada Policy, and requesting explanations from the Board
Direksi jika dalam pelaksanaan pemberian kredit of Directors if there are deviations in credit granting
terdapat penyimpangan dari kebijakan yang telah from the established policies.
diterapkan.
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ii. Direksi bertanggung jawab atas penyusunan rencana ii. The Board of Directors is responsible for preparing
dan kebijakan perkreditan, memastikan kepatuhan credit plans and policies, ensuring the Bank’s
Bank terhadap ketentuan perundang–undangan compliance with laws and regulations applicable
dan peraturan yang berlaku di bidang perkreditan, in the credit sector, and reporting to the Board
serta melaporkan kepada Dewan Komisaris of Commissioners on matters such as the
mengenai hal-hal seperti pelaksanaan rencana implementation of credit plans, deviations in credit
perkreditan, penyimpangan dalam pelaksanaan granting, the development of credit portfolio quality,
pemberian kredit, perkembangan kualitas portofolio as well as loans under special mention and non-
kredit serta kredit dalam pengawasan khusus dan performing loans.
kredit bermasalah.
iii. Unit kerja yang melaksanakan fungsi-fungsi yang iii. Work units performing functions related to credit
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
terkait dengan manajemen risiko kredit mulai dari risk risk management, starting from risk owners such as
owner seperti unit bisnis perkreditan (konsumer dan lending business units (consumer and commercial),
komersial) serta unit penyelesaian kredit bermasalah as well as non-performing loan resolution units
(departemen Special Asset Management) yang (Special Asset Management department), are
bertanggung jawab terhadap pengelolaan risiko responsible for managing credit risk, along with
kredit, serta unit pemantau dan pengendalian monitoring and controlling units such as the Risk
risiko kredit seperti Divisi Manajemen Risiko, Divisi Management Division, Compliance Division, and
Kepatuhan serta SKAI. Internal Audit Unit (SKAI).
Disamping itu, dibentuk Komite Kredit yang In addition, a Credit Committee has been established
membantu Direksi serta bertanggung jawab to assist the Board of Directors and is specifically
khususnya untuk memutuskan pemberian kredit responsible for deciding on credit approvals within
dalam jumlah tertentu sesuai kebijakan perkreditan certain limits in accordance with the Bank’s credit
Bank. policy.
b. Strategi Manajemen Risiko untuk Aktivitas yang Memiliki b. Risk Management Strategy for Activities with Significant
Eksposur Risiko Kredit yang Signifikan Credit Risk Exposure
158 Bank merumuskan strategi manajemen risiko selaras The Bank formulates its risk management strategy in
dengan strategi bisnis secara keseluruhan dengan line with its overall business strategy by considering
memperhatikan risk appetite, risk tolerance serta risk the established risk appetite, risk tolerance, and risk
limit yang ada. BSG juga menyusun strategi manajemen limits. BSG also develops risk management strategies
risiko untuk memastikan eksposur risiko Bank telah to ensure that the Bank’s risk exposure is managed in
dikelola secara terkendali sesuai dengan kebijakan kredit, a controlled manner in accordance with credit policies,
prosedur internal bank, peraturan dan perundang- internal procedures, applicable laws and regulations,
undangan, serta ketentuan lain yang berlaku. and other relevant provisions.
Bank telah menetapkan suatu sistem penilaian yang The Bank has established an independent and
independen dan berkelanjutan terhadap efektivitas continuous assessment system to evaluate the
penerapan proses manajemen kredit. Kaji ulang effectiveness of credit management processes. This
tersebut sekurang-kurangnya memuat evaluasi proses review at a minimum includes evaluation of credit
administrasi perkreditan, penilaian terhadap akurasi administration processes, assessment of the accuracy of
penerapan internal risk rating dan efektivitas pelaksanaan internal risk rating implementation, and the effectiveness
unit kerja yang melakukan pemantauan kualitas kredit of work units responsible for monitoring credit quality.
tersebut. Pelaksanaan kaji ulang tersebut dilakukan oleh The review is conducted by the Risk Management
Divisi Manajemen Risiko terhadap sistem penilaian, dan Division on the assessment system, and the results are
hasil kaji ulang tersebut selanjutnya dilaporkan kepada subsequently reported to the Internal Audit Unit (SKAI).
Satuan Kerja Audit Intern (SKAI).
c. Kebijakan Pengelolaan Risiko Konsentrasi Kredit c. Credit Concentration Risk Management Policy
Bank telah memastikan bahwa unit kerja yang The Bank ensures that work units responsible for lending
bertanggung jawab atas aktivitas perkreditan dan activities and other credit risk transactions are managed
transaksi risiko kredit lainnya telah dikelola secara adequately, and that credit concentration risk exposure
memadai dan eksposur risiko konsentrasi kredit tetap is consistently maintained within established risk limits
dijaga dengan konsisten sesuai dengan batasan risk while always complying with prudential standards.
(limit risiko) yang ditetapkan serta selalu memenuhi
standar kehati-hatian.
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d. Pengukuran dan Pengendalian Risiko Kredit d. Credit Risk Measurement and Control
Untuk keperluan internal, Bank telah menggunakan For internal purposes, the Bank has applied measurement
pengukuran berdasarkan internal rating yang digunakan based on internal ratings which are used as a supporting
sebagai alat bantu dalam proses pengambilan keputusan tool in the credit decision-making process. Credit risk
kredit. Pengendalian risiko kredit dilakukan melalui control is carried out through the establishment of an
penetapan sistem penilaian (internal credit review) yang assessment system (internal credit review) conducted
dilakukan oleh unit kerja independen (divisi manajemen by independent work units (Risk Management Division
risiko dan Internal Control Risk Officers/ICRO di cabang) and Internal Control Risk Officers/ICRO at branches) to
untuk penerapan proses manajemen risiko kredit secara ensure the effective implementation of the credit risk
efektif yang meliputi: management process, which includes:
i. Evaluasi proses administrasi perkreditan i. Evaluation of credit administration processes;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
ii. Penilaian terhadap akurasi penerapan internal risk ii. Assessment of the accuracy of internal risk rating
rating atau penggunaan alat pemantauan lainnya implementation or the use of other monitoring tools;
iii. Efektivitas pelaksanaan unit kerja dan petugas iii. Effectiveness of the performance of work units and
Bank yang melakukan pemantauan kualitas kredit Bank officers responsible for monitoring individual
individual. credit quality.
e. Kerugian Kredit Ekspektasian e. Expected Credit Loss
Dalam menghitung kerugian kredit ekspektasian, Bank In calculating expected credit losses, the Bank
memperhitungkan pengaruh dari forecasting makro considers the impact of macroeconomic forecasting and
ekonomi serta menentukan probability secara tertimbang determines a probability-weighted outcome of possible
atas kemungkinan terjadinya sebuah skenario makro. macroeconomic scenarios. Various macroeconomic
Berbagai macroeconomic variable (MEV) digunakan variables (MEVs) are used in PSAK 109 modeling based on
dalam permodelan PSAK 109 berdasarkan hasil analisis statistical analysis of the relevance of MEVs to historical
statistik kesesuaian MEV dengan data historical data used in impairment modeling. The calculation of
pembuatan model impairment. Perhitungan kerugian expected credit losses and macroeconomic forecasts
kredit ekspektasian dan macroeconomic forecast is reviewed periodically by the Bank’s independent unit
tersebut di-review oleh unit independen Bank (divisi (Risk Management Division).
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manajemen risiko) secara berkala.
f. Kebijakan terkait Eksposur Wrong Way Risk f. Policy Related to Wrong Way Risk Exposure
BSG belum memiliki kebijakan atas identifikasi eksposur BSG has not yet established a policy for identifying
risiko yang bersifat “salah arah” dikarenakan Bank belum “wrong way risk” exposure, as the Bank does not currently
memiliki eksposur risiko dari counterparty credit risk have exposure arising from counterparty credit risk
yang memiliki kewajiban yang bergantung dengan whose obligations depend on macroeconomic factors
faktor makroekonomi yang memengaruhi nilai transaksi affecting transaction values (such as interest rates or
(misalnya suku bunga ataupun nilai tukar), sehingga exchange rates). Therefore, no capital charge has been
belum ditambahkan capital charge untuk eksposur applied for weighted exposure from Credit Valuation
tertimbang dari Credit Valuation Adjustment (CVA) risk Adjustment (CVA) risk weighted assets, as regulated in
weighted assets sebagaimana diatur dalam Surat Edaran OJK Circular Letter No. 23/SEOJK.03/2022 concerning
OJK No. 23/SEOJK.03/2022 tentang Perhitungan Aset the Calculation of Risk Weighted Assets for Market Risk
Tertimbang Menurut Risiko untuk Risiko Pasar bagi Bank for Commercial Banks
Umum.
g. Penerapan Pengukuran Risiko Kredit dengan Pendekatan g. Implementation of Credit Risk Measurement Using the
Standar Standardized Approach
Dalam melakukan perhitungan Aset Tertimbang Menurut In calculating Risk Weighted Assets (RWA) for credit
Risiko (ATMR) risiko kredit, Bank mengacu kepada risk, the Bank refers to SEOJK No. 24/SEOJK.03/2021
SEOJK No. 24/SEOJK/03/2021 tentang perhitungan concerning the Calculation of Risk Weighted Assets
Aset Tertimbang Menurut Risiko untuk Risiko Kredit for Credit Risk using the Standardized Approach for
dengan menggunakan Pendekatan Standar bagi Bank Commercial Banks. RWA for credit risk using the Basel
Umum. ATMR untuk Risiko Kredit dengan menggunakan III Standardized Approach is calculated based on
Pendekatan Standar Basel III dihitung berdasarkan hasil ratings issued by rating agencies recognized by OJK,
peringkat yang diterbitkan oleh lembaga pemeringkat as stipulated in SEOJK No. 37/SEOJK.03/2016 regarding
yang diakui OJK sebagaimana diatur dalam SEOJK No. Rating Agencies and Ratings recognized by OJK.
37/SEOJK.03/2016 perihal Lembaga Pemeringkat dan
Peringkat yang diakui OJK.
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h. Mitigasi Risiko Kredit h. Credit Risk Mitigation
Agunan utama yang diterima untuk memitigasi risiko The main collateral accepted to mitigate credit risk
kredit adalah Agunan solid berupa cash collateral dan/ consists of solid collateral in the form of cash collateral
atau tanah dan bangunan karena memiliki nilai likuiditas and/or land and buildings, as these have relatively
relatif tinggi dan keberadaannya tetap (tidak berpindah- high liquidity value and fixed existence (non-movable),
pindah tempat) sehingga dapat segera dilikuidasi allowing for immediate liquidation when a borrower/
pada saat pinjaman debitur/grup debitur masuk dalam group of borrowers is categorized as problematic.
kategori bermasalah.
Penilaian agunan secara umum dilakukan oleh penilai Collateral valuation is generally conducted by
independen dan apabila di lokasi agunan tersebut tidak independent appraisers. If no independent appraiser
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
terdapat penilai independen, maka penilaian agunan is available at the collateral location, the valuation will
akan dilakukan oleh staf penilai internal yang tidak be carried out by internal appraisal staff who are not
terlibat dalam proses pemberian kredit. Untuk memantau involved in the credit granting process. To monitor the
fisik agunan yang dijaminkan oleh debitur ke Bank, maka physical condition of collateral pledged by borrowers,
peninjauan agunan dilakukan secara berkala. periodic collateral inspections are conducted.
pihak-pihak utama pemberi jaminan/garansi dianalisis The main guarantors/guarantee providers are analyzed
pada saat pengolahan kredit dan kelayakan pemberian during the credit processing stage, and the feasibility of
kredit tersebut diputuskan dengan menerapkan four credit approval is determined by applying the four eyes
eyes principle, yakni keputusan kredit diputuskan lewat principle, whereby credit decisions are made based
analisis dua pihak independen, yaitu sisi pengembangan on analysis by two independent parties, namely the
bisnis dan sisi analisis risiko kredit. business development side and the credit risk analysis
side.
2. Pengungkapan Eksposur Risiko Pasar dan Penerapan 2. Disclosure of Market Risk Exposure and Implementation of
Manajemen Risiko Pasar Market Risk Management
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a. Organisasi Manajemen Risiko Pasar a. Market Risk Management Organization
Dewan Komisaris dan Direksi bertanggung jawab untuk The Board of Commissioners and the Board of Directors
memastikan penerapan manajemen risiko pasar telah are responsible for ensuring that the implementation
sesuai dengan tujuan strategis, skala, karakteristik bisnis, of market risk management is in line with the Bank’s
dan profil risiko pasar yang dapat berdampak pada strategic objectives, scale, business characteristics,
kecukupan modal Bank, serta memastikan penerapan and market risk profile that may impact the Bank’s
manajemen risiko pasar terintegrasi dengan risiko-risiko capital adequacy, as well as ensuring that market risk
lainnya, sehingga profil risiko Bank secara keseluruhan management is integrated with other risks so that the
dapat dikelola secara efektif. overall Bank risk profile can be managed effectively.
Dalam rangka melengkapi Komite Manajemen Risiko In order to complement the Risk Management
khususnya terkait pengelolaan risiko pasar, Bank telah Committee, particularly in relation to market risk
memiliki Komite Manajemen Aset dan Kewajiban (assets management, the Bank has established an Asset and
and liabilites management committee/ALCO) yang ikut Liability Management Committee (ALCO), which also
melakukan pengelolaan likuiditas dan risiko pasar Bank. participates in managing the Bank’s liquidity and market
risk.
b. Pengelolaan Portofolio Trading dan Banking Book b. Management of Trading and Banking Book Portfolio
Bank telah memiliki kebijakan dan prosedur yang The Bank has established comprehensive policies and
komprehensif atas pengelolaan risiko suku bunga. procedures for interest rate risk management. These
Kebijakan dan prosedur tersebut telah menetapkan dan policies and procedures define and describe lines of
menguraikan garis tanggung jawab dan akuntabilitas responsibility and accountability beyond interest rate
yang melampaui keputusan pengelolaan risiko suku risk management decisions and clearly cover authorized
bunga dan telah secara jelas mencakup instrumen instruments, hedging strategies, and position-taking
yang diotorisasi, strategi lindung nilai dan peluang opportunities.
pengambilan posisi.
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Kebijakan risiko suku bunga juga telah memuat Interest rate risk policies also include quantitative
parameter kuantitatif yang diperoleh dari penggunaan parameters derived from interest rate risk measurement
metode pengukuran risiko suku bunga seperti interest methods, such as interest rate sensitivity, to illustrate the
rate sensitivity, guna menggambarkan tingkat risiko suku level of interest rate risk that can be tolerated by the
bunga yang dapat ditolerir oleh Bank. Bank.
Seluruh kebijakan dan prosedur risiko suku bunga All interest rate risk policies and procedures are reviewed
telah dikaji secara berkala minimal 1 (satu) kali dalam 1 periodically at least once a year and revised when
(satu) tahun dan direvisi apabila diperlukan oleh Divisi necessary by the Risk Management Division, which
Manajemen Risiko yang memiliki kompetensi dalam has competency in implementing interest rate risk
penerapan manajemen risiko suku bunga. management.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
c. Pengukuran Risiko Pasar c. Market Risk Measurement
Pengukuran risiko pasar secara periodik dilakukan Market risk measurement is conducted periodically on
terhadap seluruh portofolio trading book dan banking all trading book and banking book portfolios exposed
book yang terekspos risiko pasar. BSG melakukan to market risk. BSG measures market risk using internal
pengukuran risiko pasar dengan menggunakan metode methods adjusted to standards established by the
internal yang disesuaikan dengan standar yang telah regulator.
ditetapkan oleh regulator.
d. Interest Rate Risk in Banking Book (IRRBB) d. Interest Rate Risk in the Banking Book (IRRBB)
Risiko suku bunga pada banking book (IRRBB) timbul Interest rate risk in the banking book (IRRBB) arises from
akibat pergerakan suku bunga pasar yang berlawanan movements in market interest rates that are opposite
dengan posisi atas transaksi yang dimiliki Bank, yang to the positions of transactions held by the Bank,
dapat berpengaruh pada pendekatan pendapatan which may affect both the earnings approach and the
(earning approach) dan pendekatan nilai ekonomis economic value approach in accordance with SEOJK
(economic value approach) sesuai SEOJK No. 12/ No. 12/SEOJK.03/2018 concerning the Implementation
SEOJK.03/2018 perihal Penerapan Manajemen Risiko of Risk Management and Standard Measurement for
161
dan Pengukuran Risiko Standar untuk Risiko Suku Bunga Interest Rate Risk in the Banking Book. Monitoring
dalam Banking Book (Interest Rate Risk in The Banking and measurement of interest rate risk exposure in the
Book). Pemantauan dan pengukuran eksposur risiko banking book are presented to the Board of Directors in
suku bunga pada banking book disampaikan kepada ALCO meetings on a monthly basis.
Direksi dalam rapat ALCO setiap bulan.
e. Antisipasi terhadap Risiko Pasar atas Transaksi Mata e. Anticipation of Market Risk from Foreign Exchange and
Uang Asing dan Transaksi Surat Berharga. Securities Transactions
Bank sekurang-kurangnya mengevaluasi dan The Bank evaluates and calculates comprehensively
mengkalkulasi secara keseluruhan untuk setiap transaksi for each transaction so that the total exposure of risk
agar jumlah keseluruhan eksposur risiko dalam transaksi in securities transactions can be monitored at any time.
surat berharga dapat dipantau setiap saat. Bank telah The Bank conducts daily monitoring of compliance with
melakukan pemantauan terhadap kepatuhan limit secara limits, and any limit breaches along with the follow-up
harian dan setiap pelampauan limit serta tindak lanjut actions taken are reported to the Board of Directors in
mengatasi pelampauan tersebut dilaporkan kepada accordance with the established authority.
Direksi sesuai kewenangan yang diatur.
3. Pengungkapan Eksposur Risiko Operasional dan Penerapan 3. Disclosure of Operational Risk Exposure and Implementation
Manajemen Risiko Operasional of Operational Risk Management
a. Organisasi Manajemen Risiko Operasional a. Operational Risk Management Organization
Penerapan Manajemen Risiko Operasional secara The implementation of operational risk management
bankwide mengacu pada prinsip three lines model bank-wide refers to the three lines model, which includes:
meliputi:
i. Dewan Komisaris dan Direksi i. Board of Commissioners and Board of Directors
Memastikan penerapan manajemen risiko telah Ensuring that the implementation of risk
memadai sesuai dengan karakteristik, kompleksitas, management is adequate in accordance with the
dan profil risiko Bank, serta memahami dengan baik Bank’s characteristics, complexity, and risk profile,
jenis dan tingkat risiko yang melekat pada kegiatan and having a good understanding of the types
bisnis Bank. and levels of risks inherent in the Bank’s business
activities.
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ii. Komite Manajemen Risiko ii. Risk Management Committee
Memastikan bahwa kerangka kerja manajemen risiko Ensuring that the risk management framework
telah memberikan perlindungan memadai terhadap provides adequate protection against the risks
risiko-risiko yang dihadapi Bank. faced by the Bank.
iii. Divisi Manajemen Risiko iii. Risk Management Division
Meyakinkan Bank melakukan penerapan manajemen Ensuring that the Bank properly implements risk
risiko dengan benar melalui identifikasi, pengukuran, management through identification, measurement,
pemantauan, pengendalian, dan pelaporan sesuai monitoring, control, and reporting in accordance
kerangka kerja manajemen risiko serta mampu with the risk management framework, and is able to
menghadapi situasi darurat yang mengancam respond to emergency situations that may threaten
kelangsungan usaha Bank. business continuity.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
iv. Satuan Kerja Audit Internal (SKAI) iv. Internal Audit Unit (SKAI)
Memeriksa dan menilai kecukupan dan efektivitas Examining and evaluating the adequacy and
proses manajemen risiko, pengendalian internal, dan effectiveness of the risk management process,
tata kelola Bank. internal control, and the Bank’s governance.
v. Unit Kerja (unit bisnis dan supporting) v. Work Units (business and supporting units)
Risk owner yang bertanggung jawab terhadap Acting as risk owners responsible for managing
pengelolaan risiko operasional sehari-hari, daily operational risks and reporting operational risk
serta melaporkan permasalahan kejadian risiko incidents to the Risk Management Division.
operasional kepada divisi manajemen risiko.
b. Mekanisme Mengidentifikasi dan Mengukur Risiko b. Mechanism for Identifying and Measuring Operational
Operasional Risk
Bank menerapkan pengukuran profil risiko cabang The Bank implements branch risk profile measurement
sebagai sarana identifikasi, pengukuran, pemantauan as a means of identifying, measuring, monitoring, and
dan pengendalian risiko secara berkala di seluruh kantor controlling risk periodically across all branch offices.
cabang.
162
Selain itu, Bank juga menerapkan Loss Event Database In addition, the Bank also applies a Loss Event Database
(LED) di mana LED bertujuan untuk mengadministrasikan (LED), which aims to administer operational risk loss
kejadian kerugian risiko operasional yang terjadi dan events that occur and have the potential to cause losses
berpotensi menimbulkan kerugian bagi Bank. to the Bank.
c. Mekanisme Memitigasi Risiko Operasional c. Mechanism for Mitigating Operational Risk
Dalam rangka memitigasi risiko operasional, Bank In mitigating operational risk, the Bank strengthens
memperkuat aspek people, process dan technology aspects of people, process, and technology through:
melalui:
i. Penyusunan dan pembaharuan kebijkan, prosedur i. Development and updating of policies, procedures,
dan limit agar sesuai dengan perkembangan and limits in line with organizational developments
organisasi dan ketentuan regulator. and regulatory provisions;
ii. Penerapan sistem pengendalian internal yang ii. Implementation of an internal control system,
pelaksanaannya antara lain memperhatikan including the application of dual control and
prinsip dual control dan segregation of duty guna segregation of duties principles to reduce the
mengurangi potensi terjadinya fraud. potential for fraud;
iii. Penerapan standar keamanan TI , fraud detection iii. Implementation of IT security standards, fraud
system, serta manajemen cyber security risk yang detection systems, and cyber security risk
selaras dengan ketentuan regulator. management aligned with regulatory requirements;
iv. Pelaksanaan risk awareness di seluruh unit untuk iv. Implementation of risk awareness programs across
menumbuhkan budaya sadar risiko pada seluruh all units to build a risk-aware culture among all
pihak terkait pada Bank. relevant parties in the Bank.
Untuk memastikan kelangsungan operasional saat To ensure operational continuity during disruptions, the
terjadi gangguan, Bank menerapkan kerangka Business Bank implements a Business Continuity Management
Continuity Management melalui: framework through:
i. Penyediaan Disaster Recovery Center (DRC) i. Provision of a Disaster Recovery Center (DRC) to
sebagai dukungan pemulihan operasional. support operational recovery;
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ii. Pelaksanaan Business Continuity Plan (BCP) yang ii. Implementation of a Business Continuity Plan (BCP),
diantaranya pelaksanaan kegiatan testing BCP including BCP testing activities at least once a year;
minimal sekali dalam setahun.
iii. Adanya kebijakan Contingency Funding Plan dalam iii. Establishment of a Contingency Funding Plan policy
memitigasi proses pemulihan bisnis/pendanaan to mitigate business recovery/emergency funding
darurat Bank. processes;
iv. Penyelenggaraan evacuation drill serta pemenuhan iv. Conducting evacuation drills and ensuring building
sarana proteksi bangunan pada seluruh lokasi protection facilities across all operational locations.
operasional Bank.
d. Pengelolaan Risiko Produk dan Aktivitas Baru d. Risk Management of New Products and Activities
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dalam melakukan pengembangan produk baru In developing new products (including the provision of
(mencakup penyelenggaraan produk, layanan, dan/atau products, services, and/or services for customers), the
jasa untuk kepentingan nasabah), Bank memperhatikan Bank considers the following aspects:
aspek-aspek sebagai berikut:
i. Penerbitan produk dan aktivitas diatur melalui i. Product issuance and activities are governed
ketentuan internal yang selaras pada ketentuan by internal provisions aligned with regulatory
regulator, serta wajib memperoleh persetujuan requirements, and must obtain approval from the
Direksi dan dilaporkan kepada Dewan Komisaris. Board of Directors and be reported to the Board of
Commissioners;
ii. Pengembangan produk dilaksanakan melalui ii. Product development is carried out through
tahapan terstruktur mulai dari perencanaan, structured stages, starting from planning,
pengembangan, uji coba, hingga implementasi, development, testing, to implementation,
dan disertai proses risk assessment dan pemastian accompanied by a risk assessment process and
metode pencatatan akuntansi yang memadai. ensuring adequate accounting treatment methods.
iii. Produk yang telah diimplementasikan dievaluasi iii. Products that have been implemented are
secara berkala untuk memastikan pencapaian evaluated periodically to ensure achievement
target, kecukupan mitigasi risiko, serta penerapan of targets, adequacy of risk mitigation, as well as
163
prinsip transparansi informasi kepada nasabah dan the implementation of transparency principles to
tata kelola yang baik. customers and good governance practices.
4. Pengungkapan Eksposur Risiko Likuiditas dan Penerapan 4. Disclosure of Liquidity Risk Exposure and Implementation of
Manajemen Risiko Likuiditas Liquidity Risk Management
a. Organisasi Manajemen Risiko Likuiditas a. Liquidity Risk Management Organization
Dewan Komisaris dan Direksi bertanggung jawab untuk The Board of Commissioners and the Board of Directors
memastikan bahwa penerapan manajemen risiko are responsible for ensuring that the implementation
likuiditas telah sesuai dengan tujuan strategis, skala, of liquidity risk management is aligned with the Bank’s
karakteristik bisnis, dan profil risiko likuiditas Bank, strategic objectives, scale, business characteristics, and
termasuk memastikan integrasi penerapan manajemen liquidity risk profile, including ensuring the integration
risiko likuiditas dengan risiko-risiko lainnya yang dapat of liquidity risk management implementation with other
berdampak pada posisi likuiditas Bank. risks that may impact the Bank’s liquidity position.
b. Strategi Pendanaan b. Funding Strategy
Strategi pendanaan mencakup strategi diversifikasi The funding strategy includes diversification of
sumber dan jangka waktu pendanaan yang dikaitkan funding sources and maturities in line with the Bank’s
dengan karakteristik dan Rencana Bisnis Bank. BSG characteristics and Business Plan. BSG identifies and
mengidentifikasi dan memantau faktor utama yang monitors key factors affecting the Bank’s ability to obtain
mempengaruhi kemampuan Bank untuk memperoleh funding, including identifying and monitoring alternative
dana, termasuk mengidentifikasi dan memantau funding sources that can strengthen its capacity to
alternatif sumber pendanaan yang dapat memperkuat withstand crisis conditions.
kapasitasnya untuk bertahan pada kondisi krisis.
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c. Mitigasi Risiko Likuiditas c. Liquidity Risk Mitigation
Dalam upaya mitigasi risiko likuiditas, BSG menjaga In mitigating liquidity risk, BSG maintains liquidity
likuiditas (Giro Wajib Minimum/GWM) serta Penyangga (Statutory Reserves/GWM) and Macroprudential
Likuiditas Makroprudensial (PLM) sesuai ketentuan Liquidity Buffer (PLM) in accordance with regulatory
regulator. Bank telah menetapkan panduan untuk requirements. The Bank has established guidelines to
mengukur dan memitigasi risiko likuiditas, termasuk measure and mitigate liquidity risk, including limits on
batasan Secondary Reserves, batasan Interbank Secondary Reserves, Interbank Overnight Borrowing,
Overnight Borrowing, Liquidity Coverage Ratio dan Liquidity Coverage Ratio, and Net Stable Funding Ratio.
Net Stable Funding Ratio. Bank juga mengidentifikasi The Bank also identifies and develops Early Warning
dan mengembangkan Indikator Peringatan Dini (Early Indicators and implements a Contingency Funding Plan
Warning Indicators), serta menerapkan Rencana at various levels to mitigate risks.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pendanaan Darurat (Contingency Funding Plan) dalam
beberapa tingkatan untuk memitigasi risiko.
d. Pengukuran dan Pengendalian Risiko Likuiditas d. Measurement and Control of Liquidity Risk
BSG melakukan pengukuran risiko likuiditas secara BSG conducts periodic and comprehensive liquidity
berkala dan komprehensif dengan memantau proyeksi risk measurement by monitoring cash flow projections,
arus kas, stress test risiko likuiditas, dan rasio likuiditas. liquidity stress testing, and liquidity ratios. Liquidity risk
Pemantauan risiko likuiditas dilakukan dengan tujuan monitoring is carried out to ensure that any increase
agar jika terjadi peningkatan potensi risiko likuiditas dapat in potential liquidity risk can be mitigated promptly or
segera dimitigasi atau dilakukan penyesuaian secara appropriate adjustments can be made in a timely manner,
tepat waktu, termasuk terhadap strategi manajemen including adjustments to liquidity risk management
risiko likuiditas. strategies.
e. Rencana Pendanaan Darurat (Contingency Funding e. Contingency Funding Plan
Plan)
Bank telah menyusun rencana pendanaan darurat The Bank has established a contingency funding plan
(contingency funding plan) yang merupakan rencana as an action plan to address deteriorating liquidity
164
tindakan untuk mengatasi kondisi likuiditas Bank yang conditions. The contingency funding plan must be
memburuk. Rencana pendanaan darurat harus sejalan aligned with stress test results and is periodically
dengan hasil stress test, dan secara berkala dievaluasi, evaluated, updated, and tested to ensure its reliability.
dikinikan, dan diuji untuk memastikan tingkat keandalan.
5. Pengungkapan Eksposur Risiko Hukum dan Penerapan 5. Disclosure of Legal Risk Exposure and Implementation of
Manajemen Risiko Hukum Legal Risk Management
Risiko hukum adalah risiko akibat tuntutan hukum dan/ Legal risk is the risk arising from legal claims and/
atau kelemahan aspek yuridis, antara lain karena adanya or weaknesses in juridical aspects, including litigation
tuntutan hukum dalam proses litigasi, baik yang timbul processes, whether arising from claims filed by third parties
dari gugatan pihak ketiga terhadap Bank maupun Bank against the Bank or by the Bank against third parties,
terhadap pihak ketiga, lemahnya perikatan yang dilakukan weak contractual arrangements, and the absence and/or
oleh Bank, ketiadaan dan/atau perubahan peraturan changes in laws and regulations that may cause transactions
perundangundangan yang menyebabkan suatu transaksi previously conducted by the Bank to become non-compliant
yang telah dilakukan Bank menjadi tidak sesuai dengan with prevailing regulations in the future.
ketentuan yang berlaku di kemudian hari.
a. Organisasi Manajemen Risiko Hukum a. Legal Risk Management Organization
Bank telah memiliki fungsi yang berperan sebagai legal The Bank has established a function acting as a
watch yang menyediakan analisis atau advis hukum legal watch that provides legal analysis or advice to
kepada seluruh pegawai pada setiap jenjang organisasi, all employees at every organizational level, which is
yaitu melekat pada Divisi Kepatuhan. embedded within the Compliance Division.
Bank telah memiliki satuan kerja independen The Bank also has an independent unit that continuously
yang menilai dan memantau secara berkelanjutan assesses and monitors the implementation of Legal Risk
implementasi Manajemen Risiko untuk Risiko Hukum, Management, namely the Risk Management Division.
yaitu Divisi Manajemen Risiko.
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b. Pengendalian Risiko Hukum b. Legal Risk Control
Dalam rangka memitigasi risiko hukum, Bank telah In mitigating legal risk, the Bank has implemented several
menjalankan beberapa mitigasi seperti: measures, including:
i. Bank telah memiliki kebijakan dan prosedur untuk i. The Bank has established written policies and
mengendalikan risiko hukum secara tertulis, yang procedures to control legal risk, aligned with the
disesuaikan dengan strategi usaha Bank. Bank’s business strategy;
ii. Prosedur untuk mengendalikan risiko hukum ii. These procedures have been approved by the
tersebut telah disetujui oleh Direksi dan Board of Directors and communicated across
dikomunikasikan kepada seluruh jenjang organisasi all organizational levels to ensure effective
sehingga prosedur tersebut dapat diterapkan implementation;
secara efektif.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
iii. Bank telah memiliki dan melaksanakan prosedur iii. The Bank conducts legal aspect analysis procedures
analisis aspek hukum terhadap produk dan aktivitas for new products and activities;
baru.
iv. Bank telah memiliki Divisi Kepatuhan yang berfungsi iv. The Bank has a Compliance Division functioning as
sebagai ”legal watch” untuk menyediakan analisis/ a “legal watch” to provide legal analysis/advice to all
advis hukum kepada seluruh pegawai pada setiap employees at every organizational level;
jenjang organisasi.
v. Divisi Kepatuhan dan Satuan Kerja Operasional telah v. The Compliance Division and Operational Work
secara bersama-sama menilai dampak perubahan Units jointly assess the impact of regulatory changes
ketentuan atau peraturan tertentu terhadap on legal risk exposure;
eksposur risiko hukum.
vi. Bank telah memiliki kode etik yang diberlakukan vi. The Bank has established a code of ethics applicable
kepada seluruh pegawai pada setiap jenjang to all employees at every organizational level to
organisasi guna meningkatkan kepatuhan kepada enhance compliance with internal and external
ketentuan intern maupun ekstern. regulations;
vii. Bank telah menerapkan sanksi secara konsisten vii. The Bank consistently enforces sanctions on
kepada pejabat dan pegawai yang terbukti officials and employees proven to have committed
165
melakukan penyimpangan dan pelanggaran violations of internal and external regulations as well
terhadap ketentuan ekstern dan intern serta kode as the Bank’s code of ethics.
etik internal Bank.
viii. Bank telah melakukan evaluasi dan pengkinian viii. The Bank periodically evaluates and updates legal
kebijakan dan prosedur pengendalian risiko hukum risk control policies and procedures in line with
secara berkala, sesuai dengan perkembangan external and internal developments, including
eksternal dan internal Bank, seperti perubahan changes in applicable laws and regulations.
ketentuan dan perundang-undangan yang berlaku.
6. Pengungkapan Eksposur Risiko Stratejik dan Penerapan 6. Disclosure of Strategic Risk Exposure and Implementation of
Manajemen Risiko Stratejik Strategic Risk Management
Risiko stratejik merupakan risiko yang disebabkan oleh Strategic risk is the risk arising from inaccuracies in decision-
ketidaktepatan dalam pengambilan keputusan dan/atau making and/or the implementation of a strategic plan, as
pelaksanaan suatu rencana stratejik, serta ketidakmampuan well as the inability to anticipate changes in the business
dalam mengantisipasi perubahan lingkungan bisnis. environment.
a. Organisasi Manajemen Risiko Stratejik a. Strategic Risk Management Organization
Direksi memberikan arahan dalam penyusunan rencana The Board of Directors provides direction in the
stratejik dan inisiatif-inisiatif bisnis yang dituangkan dalam preparation of strategic plans and business initiatives,
blueprint strategi bisnis 3 (tiga) tahunan berupa Rencana which are outlined in a three-year business strategy
Bisnis Bank (RBB) dengan tujuan mengendalikan arah blueprint in the form of the Bank Business Plan (RBB),
kegiatan usaha dan menjaga potensi timbulnya risiko with the objective of controlling the direction of business
stratejik. activities and maintaining potential strategic risks.
Selanjutnya, Dewan Komisaris mereviu dan memberikan Furthermore, the Board of Commissioners reviews
persetujuan atas RBB. Divisi Perencanaan dan Evaluasi and approves the RBB. The Planning and Evaluation
mendukung perumusan/penyusunan RBB serta Division supports the formulation/preparation of the
memantau realisasinya serta melakukan kaji ulang RBB, monitors its realization, and conducts reviews of
sasaran bisnis. business targets.
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Divisi Manajemen Risiko bertanggung jawab dalam The Risk Management Division is responsible for the
proses Manajemen Risiko untuk Risiko Stratejik paling Strategic Risk Management process, at a minimum:
sedikit:
i. Memantau dan mengevaluasi perkembangan i. Monitoring and evaluating the progress of strategic
implementasi rencana stratejik, serta memberikan plan implementation, and providing input on
masukan mengenai peluang dan pilihan yang opportunities and options available for continuous
tersedia untuk pengembangan dan perbaikan strategy development and improvement;
strategi secara berkelanjutan.
ii. Memastikan bahwa seluruh isi stratejik dan ii. Ensuring that all strategic contents and their impact
pengaruhnya terhadap pencapain tujuan stratejik on the achievement of strategic objectives have
telah ditindaklanjuti secara tepat waktu. been followed up in a timely manner.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
b. Kebijakan untuk Mengidentifikasi dan Merespons b. Policies to Identify and Respond to Changes in the
Perubahan Lingkungan Bisnis Business Environment
Dewan Komisaris dan Direksi memahami risiko stratejik The Board of Commissioners and the Board of Directors
yang dapat memengaruhi kondisi keuangan Bank. understand the strategic risks that may affect the Bank’s
Direksi berperan aktif memantau kondisi internal dan financial condition. The Board of Directors plays an active
perkembangan faktor eksternal yang memengaruhi role in monitoring internal conditions and developments
strategi bisnis BSG secara langsung maupun tidak in external factors that directly or indirectly affect BSG
langsung. business strategy.
Dalam rangka mengidentifikasi dan merespons In identifying and responding to changes in the business
perubahan lingkungan bisnis, baik eksternal maupun environment, both external and internal, the Bank
internal, Bank melaksanakan: conducts:
i. Pengkajian Rencana Korporasi dan RBB secara i. Periodic review of the Corporate Plan and RBB
berkala sesuai dengan perkembangan bisnis dan in accordance with business developments and
keadaan perekonomian Indonesia. Dalam hal Indonesia’s economic conditions. If necessary,
diperlukan pengkinian rencana stratejik dan inisiatif- updates to strategic plans and business initiatives
166
inisiatif bisnis sebagai respons terhadap perubahan may be made through revisions of the RBB, while
lingkungan bisnis, Bank dapat menyusun revisi still considering applicable regulations;
RBB dengan tetap memperhatikan ketentuan yang
berlaku.
ii. Penetapan target pada aspek-aspek bisnis ii. Determination of targets in business aspects by
mempertimbangkan keadaan ekonomi tahun considering current economic conditions and
berjalan serta perkiraan tahun yang akan datang, projections for the coming year, emphasizing
dengan menekankan prinsip kehati-hatian, prudential principles, taking into account the Bank’s
memperhatikan kapasitas/kemampuan Bank, dan capacity/capability, and competition trends from
tren persaingan dari perbankan maupun non- both banking and non-banking sectors.
perbankan.
Perumusan strategi BSG memperhatikan peraturan Bank The formulation of BSG strategy considers regulations
Indonesia dan Otoritas Jasa Keuangan serta ketentuan of Bank Indonesia and the Financial Services Authority,
lainnya yang terkait. Strategi Bank memperhitungkan as well as other relevant provisions. The Bank’s strategy
dampak risiko stratejik terhadap permodalan Bank takes into account the impact of strategic risk on capital
dan Kewajiban Penyediaan Modal Minimum (KPMM) and the Minimum Capital Adequacy Requirement
berdasarkan risk appetite, risk tolerance, risk limit (KPMM), based on risk appetite, risk tolerance, risk
dan pertimbangan akan kemampuan Bank sendiri. limits, and the Bank’s own capacity. Measurement and
Pengukuran dan penilaian risiko stratejik dilakukan assessment of strategic risk are conducted by analyzing
dengan menganalisis kesesuaian strategi dengan the alignment of strategy with business environment
kondisi lingkungan bisnis dan strategi berisiko tinggi, conditions and high-risk strategies, as well as measuring
serta mengukur posisi bisnis BSG di industri perbankan BSG business position in the banking industry and the
dan pencapaian Rencana Bisnis Bank. achievement of the Bank Business Plan.
Terdapat prosedur untuk memantau dan mengukur There are procedures to monitor and measure company
kinerja perusahaan melalui pengendalian keuangan performance through financial controls aimed at
yang bertujuan untuk memantau pencapaian rencana monitoring the achievement of the business plan and its
bisnis dan kinerjanya yang dilakukan secara berkala. performance, which are carried out periodically.
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c. Pengukuran Rencana Bisnis Bank c. Measurement of the Bank’s Business Plan
Untuk mengukur kemajuan pencapaian rencana bisnis, To measure the progress of business plan achievement,
BSG telah melakukan beberapa strategi, antara lain: BSG has implemented several strategies, including:
i. Identifikasi, pengukuran, dan pemantauan risiko i. Identification, measurement, and monitoring of
stratejik, serta penyusunan laporan profil risiko strategic risk, as well as preparation of strategic risk
stratejik secara triwulanan. profile reports on a quarterly basis;
ii. Penyusunan laporan realisasi RBB, antara lain ii. Preparation of RBB realization reports, including
memuat pencapaian kinerja keuangan (realisasi vs financial performance achievement (actual vs.
budget), realisasi program kerja Bank, dan realisasi budget), realization of the Bank’s work programs, and
pengembangan/perubahan jaringan kantor. realization of office network development/changes;
iii. Penyusunan laporan pengawasan RBB, antara iii. Preparation of RBB supervision reports, including
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
lain memuat pengawasan oleh Dewan Komisaris, supervision by the Board of Commissioners,
meliputi pemantauan kesesuaian pelaksanaan covering monitoring of the alignment of business
rencana bisnis dengan kebijakan strategis, prinsip plan implementation with strategic policies,
kehati-hatian, serta ketentuan yang berlaku. prudential principles, and applicable regulations.
7. Pengungkapan Eksposur Risiko Reputasi dan Penerapan 7. Disclosure of Reputation Risk Exposure and Implementation
Manajemen Risiko Reputasi of Reputation Risk Management
Risiko reputasi dapat terjadi akibat menurunnya tingkat Reputation risk may arise from a decline in stakeholder
kepercayaan pemangku kepentingan yang bersumber dari confidence resulting from negative perceptions of the Bank.
persepsi negatif terhadap Bank.
a. Organisasi Manajemen Risiko Reputasi a. Reputation Risk Management Organization
Bank telah memiliki satuan kerja yang melaksanakan The Bank has established a work unit responsible
Manajemen Risiko untuk Risiko Reputasi yaitu Divisi for managing reputation risk, namely the Corporate
Sekretaris Pertusahaan, antara lain bertanggung jawab: Secretary Division, which is responsible for:
i. Menjalankan fungsi kehumasan dan menindaklanjuti i. Carrying out public relations functions and following
pemberitaan negative atau kejadian lainnya up on negative news or other events that affect the
167
yang mempengaruhi reputasi Bank dan dapat Bank’s reputation and may result in losses;
menyebabkan kerugian Bank.
ii. Mengkomunikasikan informasi yang dibutuhkan ii. Communicating information required by
pemangku kepentingan antara lain investor, stakeholders, including investors, customers,
nasabah, kreditur, asosiasi, dan masyarakat. creditors, associations, and the public.
BSG mempunyai komitmen kuat untuk mengelola BSG has a strong commitment to managing reputation
risiko reputasi. Terkait dengan pengelolaan keluhan risk. In relation to customer complaint management,
nasabah, Bank telah mengimplementasikan kebijakan the Bank has implemented a contact center policy that
contact center yang secara khusus menangani keluhan specifically handles customer complaints 24/7, through
nasabah 24/7, baik melalui telepon, surat, e-mail, www. telephone, letters, email, website (www.banksulutgo.
banksulutgo.co.id, aplikasi BSGtouch, maupun media co.id), BSGtouch application, and social media.
sosial.
b. Kebijakan dan Mekanisme Pengendalian Risiko Reputasi b. Policies and Mechanisms for Reputation Risk Control
Dalam rangka mengelola risiko reputasi, BSG telah In managing reputation risk, BSG has undertaken several
melakukan beberapa hal, antara lain: measures, including:
i. Memiliki ketentuan penanganan pengaduan i. Establishing customer complaint handling
nasabah yang dievaluasi berkala dan secara jelas procedures that are periodically evaluated and
mengatur kebijakan, prosedur, dan unit kerja yang clearly regulate policies, procedures, and work units
melakukan pemantauan dan pelaporan seputar responsible for monitoring and reporting complaint
penanganan pengaduan nasabah, termasuk handling, including reporting to regulators;
pelaporan kepada regulator.
ii. Mengukur risiko reputasi menggunakan parameter ii. Measuring reputation risk using parameters that
yang dievaluasi secara berkala seperti publikasi are periodically evaluated, such as negative
negatif, jumlah keluhan, dan pencapaian publications, number of complaints, and complaint
penyelesaian keluhan. resolution performance;
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iii. Memantau media massa dan media sosial berbasis iii. Monitoring mass media and social media using
machine learning sebagai implementasi manajemen machine learning-based systems to facilitate
kerja yang memudahkan proses, serta melaporkan processes, and reporting regularly to respective
secara rutin kepada pimpinan unit kerja masing- work unit leaders and specifically to the Board of
masing dan secara khusus disampaikan kepada Directors. Customer complaint reports are analyzed
Direksi. Laporan keluhan nasabah dianalisis and used to support improvements in systematic
dan digunakan untuk mendukung Bank dalam complaint handling processes;
pengembangan proses penanganan keluhan secara
sistematis.
iv. Pengembangan infrastruktur yang meliputi iv. Developing infrastructure, including the
implementasi software dan hardware yang tepat implementation of appropriate software and
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
guna. Pengembangan infrastruktur sistem informasi hardware. The development of management
manajemen memudahkan pemantauan dan information system infrastructure facilitates
mendukung kecepatan dan kualitas kerja organisasi. monitoring and supports the speed and quality of
organizational performance.
c. Pengelolaan Risiko Reputasi pada Saat Krisis c. Reputation Risk Management during Crisis
BSG telah memiliki manajemen pengelolaan krisis BSG has established crisis management to handle
guna mengelola risiko reputasi pada saat krisis, yang reputation risk during crisis conditions, which includes:
mencakup:
i. Kebijakan Pengelolaan Krisis i. Crisis Management Policy;
ii. Pembentukan Tim Krisis ii. Establishment of a Crisis Team;
iii. Pengelolaan Crisis Communication iii. Crisis Communication Management;
iv. Ketentuan Pengelolaan Krisis iv. Crisis Management Procedures;
v. Business Continuity Plan dan Disaster Recovery v. Business Continuity Plan and Disaster Recovery
Plan Plan;
vi. Lokasi Kerja Alternatif vi. Alternative Work Locations;
vii. Sistem back up. vii. Backup systems.
168 8. Pengungkapan Eksposur Risiko Kepatuhan dan Penerapan 8. Disclosure of Compliance Risk Exposure and Implementation
Manajemen Risiko Kepatuhan of Compliance Risk Management
Risiko kepatuhan merupakan risiko yang timbul akibat Bank Compliance risk is the risk arising from the Bank’s failure
tidak mematuhi dan/atau tidak melaksanakan peraturan to comply with and/or implement prevailing laws and
perundang-undangan dan ketentuan yang berlaku. regulations.
a. Organisasi Manajemen Risiko Kepatuhan a. Compliance Risk Management Organization
Dalam rangka meminimalkan potensi risiko kepatuhan In order to minimize potential compliance risks, all
yang mungkin terjadi, seluruh lini organisasi bertanggung organizational lines are responsible for managing
jawab terhadap pengelolaan risiko kepatuhan pada compliance risk across all Bank activities in accordance
seluruh aktivitas bank sesuai dengan ketentuan with applicable regulatory provisions. The Director in
regulator yang berlaku. Direktur yang membawahkan charge of the Compliance Function, supported by the
Fungsi Kepatuhan dibantu oleh Divisi Kepatuhan yang Compliance Division which operates independently
bersifat independen terhadap satuan kerja operasional, from operational work units, is responsible for ensuring
bertanggung jawab untuk memastikan kepatuhan dan compliance and minimizing compliance risk by
meminimalkan risiko kepatuhan dengan merumuskan formulating compliance risk management policies and
kebijakan dan prosedur manajemen risiko kepatuhan procedures and monitoring their implementation.
dan memantau pelaksanaannya.
b. Strategi Manajemen Risiko terkait Risiko Kepatuhan b. Risk Management Strategy Related to Compliance Risk
Bank mempunyai komitmen kuat untuk senantiasa The Bank has a strong commitment to consistently
mematuhi peraturan perundang-undangan yang berlaku comply with prevailing laws and regulations and to
dan mengambil langkah-langkah dalam menangani risiko take appropriate measures in addressing compliance
kepatuhan apabila terjadi. Hal ini sejalan dengan strategi risks when they arise. This is aligned with the Bank’s
manajemen risiko kepatuhan Bank yang mempunyai compliance risk management strategy, which emphasizes
kebijakan untuk senantiasa mematuhi ketentuan yang proactive prevention (ex-ante) to minimize violations and
berlaku dengan cara proaktif melakukan pencegahan corrective actions (ex-post) for remediation.
(ex-ante) dalam rangka meminimalkan terjadinya
pelanggaran dan melakukan tindakan kuratif (ex-post)
dalam rangka perbaikan.
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c. Pemantauan dan Pengendalian Risiko Kepatuhan c. Monitoring and Control of Compliance Risk
Bank telah melakukan langkah-langkah yang dapat The Bank has undertaken various measures to control
mengendalikan dan meminimalkan risiko kepatuhan, and minimize compliance risk, including:
antara lain:
i. Melakukan identifikasi sumber-sumber risiko i. Identifying sources of compliance risk;
kepatuhan.
ii. Melakukan gap analysis, menganalisis dampak ii. Conducting gap analysis, analyzing the impact of
ketentuan baru terhadap operasional Bank, dan new regulations on Bank operations, and proposing
mengusulkan penyesuaian manual, kebijakan dan adjustments to manuals, policies, and internal
prosedur internal. procedures;
iii. Melakukan pengukuran dan pemantauan risiko iii. Performing periodic measurement and monitoring
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
kepatuhan secara berkala dan hasilnya disampaikan of compliance risk, with results reported to the Risk
kepada Divisi Manajemen Risiko. Management Division;
iv. Memberikan sosialisasi ketentuan dan konsultasi iv. Providing regulatory socialization and consultation
atas berbagai pelaksanaan peraturan. on the implementation of various regulations;
v. Melakukan uji kepatuhan atas pelaksanaan v. Conducting compliance testing on regulatory
ketentuan. implementation;
vi. Menyusun compliance matrix dan compliance vi. Developing compliance matrices and compliance
score sebagai sarana pemantauan untuk menjaga scores as monitoring tools to maintain commitment
komitmen terhadap kewajiban pelaporan kepada to regulatory reporting obligations;
regulator.
vii. Mengkomunikasikan ketentuan kepada unit kerja vii. Communicating regulations to relevant work units
dan pegawai terkait, melakukan kajian terhadap and employees, reviewing new products/activities,
produk/aktivitas baru, melakukan uji kepatuhan conducting periodic compliance testing, and
secara berkala dan pelatihan kepada pegawai. providing training to employees;
viii. Memanfaatkan teknologi informasi untuk viii. Utilizing information technology to enhance
meningkatkan efisiensi dan efektivitas dalam proses efficiency and effectiveness in managing regulatory
pengelolaan ketentuan regulator, diwujudkan requirements, implemented through the Knowledge
169
dalam Knowledge Management System (KMS-kms. Management System (KMS-kms.banksulutgo.co.i).
banksulutgo.co.id).
9. Penerapan Manajemen Risiko Terintegrasi. 9. Implementation of Integrated Risk Management
BSG sebagai anggota Konglomerasi Keuangan (KK) Mega As a member of the Mega Corpora Financial Conglomeration,
Corpora, menjalankan manajemen risiko terintegrasi atas BSG implements integrated risk management across eight
8 (delapan) risiko yang dimitigasi oleh Konglomerasi, yaitu (8) risks managed within the conglomeration, namely credit
risiko kredit, pasar, likuiditas, operasional, hukum, stratejik, risk, market risk, liquidity risk, operational risk, legal risk,
kepatuhan dan reputasi, serta ditambah dengan risiko lain strategic risk, compliance risk, and reputation risk, as well as
yaitu risiko transaksi intra-grup. an additional risk, namely intra-group transaction risk.
Tabel Manajemen Risiko Risk Management Table
Bagian II No.9/SEOJK.03/2020 Tentang Laporan Publikasi Part II Number 9/SEOJK.03/2020 concerning the Public
Eksposur Risiko Dan Permodalan Disclosure Report on Risk Exposure and Capital
Periode
Kategori Risiko Nama Laporan Pelapor No Tabel
No. Tahunan PIC
Risk Category Report Name Reporting Entity Table Number
Annual Period
Umum Ukuran Utama (Key Metrics) Desember Seluruh Bank Akuntansi Tabel 1
1
General Key Metrics December All banks Accounting Table 1
Pengungkapan Kualitatif
mengenai Struktur Permodalan
Permodalan dan Kecukupan Permodalan Desember Seluruh Bank Tabel 2
2 MRI
Capital Qualitative Disclosure on December All banks Table 2
Capital Structure and Capital
Adequacy
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Periode
Kategori Risiko Nama Laporan Pelapor No Tabel
No. Tahunan PIC
Risk Category Report Name Reporting Entity Table Number
Annual Period
Perbedaan antara Cakupan
Konsolidasi dan Mapping pada
Laporan Keuangan sesuai
Standar Akuntansi Keuangan
dengan Kategori Risiko sesuai
dengan Ketentuan Otoritas
Jasa Keuangan Kategori Risiko
Umum (LI1) Desember Seluruh Bank Akuntansi Tabel 3
3
General Differences between the December All banks Accounting Table 3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Scope of Consolidation and
Mapping in the Financial
Statements in accordance
with Financial Accounting
Standards and Risk Categories
in accordance with OJK
Regulations (LI1)
Perbedaan Utama antara
Nilai Tercatat sesuai Standar
Akuntansi Keuangan dengan
Nilai Eksposur sesuai dengan
Ketentuan OJK (LI2)
Umum Main Differences between Desember Seluruh Bank Akuntansi Tabel 4
4
General Carrying Amounts in December All banks Accounting Table 4
accordance with Financial
Accounting Standards
and Exposure Amounts
in accordance with OJK
Regulations (LI2)
Penjelasan mengenai
170 Perbedaan antara Nilai
Eksposur sesuai dengan
Standar Akuntansi Keuangan
Umum dengan Ketentuan OJK (LIA) Desember Seluruh Bank Akuntansi Tabel 5
5
General Explanation of Differences December All banks Accounting Table 5
between Exposure Amounts
in accordance with Financial
Accounting Standards and
OJK Regulations (LIA)
Permodalan Komposisi Permodalan (CC1) Desember Seluruh Bank Akuntansi Tabel 6
6
Capital Capital Composition (CC1) December All banks Accounting Table 6
Permodalan Rekonsiliasi Permodalan (CC2) Desember Seluruh Bank Akuntansi Tabel 7
7
Capital Capital Reconciliation (CC2) December All banks Accounting Table 7
Fitur Utama Instrumen
Permodalan dan Instrumen
Permodalan TLAC-Eligible (CCA) Desember Seluruh Bank Akuntansi Tabel 8
8
Capital Fitur Utama Instrumen December All banks Accounting Table 8
Permodalan dan Instrumen
TLAC-Eligible (CCA)
Pengungkapan Pendekatan
Manajemen Risiko Manajemen Risiko Bank (OVA) Desember Seluruh Bank Tabel 9
9 MRI
Risk Management Pengungkapan Pendekatan December All banks Table 9
Manajemen Risiko Bank (OVA)
Laporan Kewajiban
Pemenuhan Rasio Pengungkit
dan Laporan Perhitungan
Rasio Pengungkit Desember Seluruh Bank Akuntansi Tabel 10
10 Rasio Pengungkit
Leverage Ratio December All banks Accounting Table 10
Leverage Ratio Compliance
Report and Leverage Ratio
Calculation Report
2025 Laporan Tahunan
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Periode
Kategori Risiko Nama Laporan Pelapor No Tabel
No. Tahunan PIC
Risk Category Report Name Reporting Entity Table Number
Annual Period
Pengungkapan Tagihan Bersih
Berdasarkan Wilayah-Bank
Kredit Secara Individual Desember Seluruh Bank Akuntansi Tabel 11
11
Credit Disclosure of Net Claims by December All banks Accounting Table 11
Region – Bank on an Individual
Basis
Pengungkapan Tagihan Bersih
Berdasarkan Wilayah-Bank
secara Konsolidasi dengan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kredit Perusahaan Anak Desember Seluruh Bank Akuntansi Tabel 11.1
12
Credit Disclosure of Net Claims December All banks Accounting Table 11.1
by Region – Bank on a
Consolidated Basis with
Subsidiaries
Pengungkapan Tagihan Bersih
Berdasarkan Sisa Jangka
Kredit Waktu Kontrak Desember Seluruh Bank Akuntansi Tabel 12
13
Credit Disclosure of Net Claims December All banks Accounting Table 12
by Remaining Contractual
Maturity
Pengungkapan Tagihan
Bersih Berdasarkan Sisa
Jangka Waktu Kontrak-Bank
secara Konsolidasi dengan
Kredit Perusahaan Anak-Individual Desember Seluruh Bank Akuntansi Tabel 12.1
14
Credit Disclosure of Net Claims December All banks Accounting Table 12.1
by Remaining Contractual
Maturity – Bank on a
Consolidated Basis with
Subsidiaries – Individual 171
Pengungkapan Tagihan Bersih
Akuntansi/
Berdasarkan Sektor Ekonomi-
Kredit Desember Seluruh Bank ALK Tabel 13
15 Individual
Credit December All banks Accounting/ Table 13
Disclosure of Net Claims by
ALK
Economic Sector – Individual
Pengungkapan Tagihan Bersih
Berdasarkan Sektor Ekonomi-
Bank secara Konsolidasi Akuntansi/
Kredit dengan Perusahaan Anak Desember Seluruh Bank ALK Tabel 13.1
16
Credit Disclosure of Net Claims by December All banks Accounting/ Table 13.1
Economic Sector – Bank on ALK
a Consolidated Basis with
Subsidiaries
Pengungkapan Tagihan dan
Pencadangan Berdasarkan
Akuntansi/
Wilayah-Bank Secara
Kredit Desember Seluruh Bank ALK Tabel 14
17 Individual
Credit December All banks Accounting/ Table 14
Disclosure of Claims and
ALK
Allowances by Region – Bank
on an Individual Basis
Pengungkapan Tagihan
dan Pencadangan
Berdasarkan Wilayah-Bank
Akuntansi/
secara Konsolidasi dengan
Kredit Desember Seluruh Bank ALK Tabel 14.1
18 Perusahaan Anak
Credit December All banks Accounting/ Table 14.1
Disclosure of Claims and
ALK
Allowances by Region – Bank
on a Consolidated Basis with
Subsidiaries
Analisis dan Pembahasan Manajemen
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Periode
Kategori Risiko Nama Laporan Pelapor No Tabel
No. Tahunan PIC
Risk Category Report Name Reporting Entity Table Number
Annual Period
Pengungkapan Tagihan dan
Pencadangan Berdasarkan
Sektor Ekonomi-Bank secara Akuntansi/
Kredit Individual Desember Seluruh Bank ALK Tabel 15
19
Credit Disclosure of Claims and December All banks Accounting/ Table 15
Allowances by Economic ALK
Sector – Bank on an Individual
Basis
Pengungkapan Tagihan dan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pencadangan Berdasarkan
Sektor Ekonomi-Bank
secara Konsolidasi dengan Akuntansi/
Kredit Perusahaan Anak Desember Seluruh Bank ALK Tabel 15.1
20
Credit Disclosure of Claims and December All banks Accounting/ Table 15.1
Allowances by Economic ALK
Sector – Bank on a
Consolidated Basis with
Subsidiaries
Pengungkapan Rincian
Mutasi Cadangan Kerugian
Penurunan Nilai-Bank Secara
Kredit Individual Desember Seluruh Bank Akuntansi Tabel 16
21
Credit Disclosure of Detailed December All banks Accounting Table 16
Movements in Allowance for
Impairment Losses – Bank on
an Individual Basis
Pengungkapan Rincian
Mutasi Cadangan Kerugian
Penurunan Nilai-Bank
172 secara Konsolidasi dengan
Kredit Perusahaan Anak Desember Tabel 16.1
22
Credit Disclosure of Detailed December Table 16.1
Movements in Allowance for
Impairment Losses – Bank
on a Consolidated Basis with
Subsidiaries
Pengungkapan Tagihan
Bersih Berdasarkan Kategori
Portofolio Dan Skala Peringkat-
Kredit Bank Secara Individual Desember Seluruh Bank Akuntansi Tabel 17
23
Credit Disclosure of Net Claims by December All banks Accounting Table 17
Portfolio Category and Rating
Scale – Bank on an Individual
Basis
Pengungkapan Tagihan
Bersih Berdasarkan Kategori
Portofolio dan Skala Peringkat-
Bank secara Konsolidasi
Kredit dengan Perusahaan Anak Desember Seluruh Bank Akuntansi Tabel 17.1
24
Credit Disclosure of Net Claims December All banks Accounting Table 17.1
by Portfolio Category and
Rating Scale – Bank on a
Consolidated Basis with
Subsidiaries
Pengungkapan Tagihan Bersih
Berdasarkan Bobot Risiko
Setelah Memperhitungkan
Dampak Mitigasi Risiko Kredit-
Kredit Bank Secara Individual Desember Seluruh Bank Akuntansi Tabel 18
25
Credit Disclosure of Net Claims by December All banks Accounting Table 18
Risk Weight after Considering
the Impact of Credit Risk
Mitigation – Bank on an
Individual Basis
2025 Laporan Tahunan
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Periode
Kategori Risiko Nama Laporan Pelapor No Tabel
No. Tahunan PIC
Risk Category Report Name Reporting Entity Table Number
Annual Period
Pengungkapan Tagihan Bersih
Berdasarkan Bobot Risiko
setelah Memperhitungkan
Dampak Mitigasi Risiko
Kredit-Bank secara Konsolidasi
Kredit dengan Perusahaan Desember Seluruh Bank Akuntansi Tabel 18.1
26
Credit Disclosure of Net Claims by December All banks Accounting Table 18.1
Risk Weight after Considering
the Impact of Credit Risk
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Mitigation – Bank on a
Consolidated Basis with
Subsidiaries
Pengungkapan Tagihan Bersih
dan Teknik Mitigasi Risiko
Kredit-Bank Secara Individual
Kredit Desember Seluruh Bank Akuntansi Tabel 19
27 Disclosure of Net Claims
Kredit December All banks Accounting Table 19
and Credit Risk Mitigation
Techniques – Bank on an
Individual Basis
Pengungkapan Tagihan Bersih
dan Teknik Mitigasi Risiko
Kredit-Bank secara Konsolidasi
dengan Perusahaan Anak
Kredit Desember Seluruh Bank Akuntansi Tabel 19.1
28 Disclosure of Net Claims
Credit December All banks Accounting Table 19.1
and Credit Risk Mitigation
Techniques – Bank on a
Consolidated Basis with
Subsidiaries
Pengungkapan Perhitungan
ATMR Untuk Risiko Kredit 173
Dengan Menggunakan
Kredit Desember Seluruh Bank Akuntansi Tabel 20
29 Pendekatan Standar
Credit December All banks Accounting Table 20
Disclosure of RWA Calculation
for Credit Risk Using the
Standardized Approach
Pengungkapan Kualitatif
Counterparty Credit Risk
Kredit (CCRA) Desember Seluruh Bank Tabel 21
30 MRI
Credit Qualitative Disclosure on December All banks Table 21
Counterparty Credit Risk
(CCRA)
Analisis Eksposur
Counterparty Credit Risk
Kredit Desember Seluruh Bank Akuntansi Tabel 22
31 (CCR1)
Credit December All banks Accounting Table 22
Analysis of Counterparty
Credit Risk Exposure (CCR1)
Capital Charge untuk Credit
Kredit Valuation Adjustment (CCR2) Desember Seluruh Bank Akuntansi Tabel 23
32
Credit Capital Charge for Credit December All banks Accounting Table 23
Valuation Adjustment (CCR2)
Eksposur CCR berdasarkan
Kategori Portofolio dan Bobot
Kredit Risiko (CCR3) Desember Seluruh Bank Akuntansi Tabel 24
33
Credit CCR Exposure by Portfolio December All banks Accounting Table 24
Category and Risk Weight
(CCR3)
Tagihan Bersih Derivatif Kredit Akuntansi/
Kredit (CCR6) Desember Seluruh Bank MRI Tabel 25
34
Credit Net Credit Derivative Claims December All banks Accounting/ Table 25
(CCR6) MRI
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 174
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Periode
Kategori Risiko Nama Laporan Pelapor No Tabel
No. Tahunan PIC
Risk Category Report Name Reporting Entity Table Number
Annual Period
Pengungkapan Kualitatif
mengenai Eksposur Akuntansi/
Kredit Sekuritisasi (SECA) Desember Seluruh Bank MRI Tabel 26
35
Credit Qualitative Disclosure on December All banks Accounting/ Table 26
Securitization Exposures MRI
(SECA)
Eksposur Sekuritisasi pada
Kredit Banking Book (SEC1) Desember Seluruh Bank Tabel 27
36 MRI
Credit Securitization Exposures in the December All banks Table 27
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Banking Book (SEC1)
Eksposur Sekuritisasi pada
Kredit Trading Book (SEC2) Desember Seluruh Bank Tabel 28
37 MRI
Credit Securitization Exposures in the December All banks Table 28
Trading Book (SEC2)
Eksposur Sekuritisasi pada
Banking Book dan terkait
Persyaratan Modalnya-Bank
yang Bertindak Sebagai
Originator atau Sponsor
Kredit Desember Seluruh Bank Tabel 29
38 (SEC3) MRI
Credit December All banks Table 29
Securitization Exposures in
the Banking Book and Related
Capital Requirements – Bank
Acting as Originator or
Sponsor (SEC3)
Eksposur Sekuritisasi pada
Banking Book dan Persyaratan
Modalnya-Bank yang
Bertindak Sebagai Investor
174 39
Kredit
(SEC4)
Desember Seluruh Bank
MRI
Tabel 30
Credit December All banks Table 30
Securitization Exposures in
the Banking Book and Related
Capital Requirements – Bank
Acting as Investor (SEC4)
Pengungkapan Risiko Pasar
Menggunakan Metode Akuntansi/
Pasar Standar Desember Seluruh Bank MRI Tabel 31
40
Market Disclosure of Market Risk December All banks Accounting/ Table 31
Using the Standardized MRI
Method
Pengungkapan Risiko
Akuntansi/
Operasional-Bank secara
Operasional Desember Seluruh Bank MRI Tabel 32
41 Individual
Operational December All banks Accounting/ Table 32
Disclosure of Operational Risk
MRI
– Bank on an Individual Basis
Pengungkapan Risiko
Operasional-Bank secara
Akuntansi/
Konsolidasi dengan
Operasional Desember Seluruh Bank MRI Tabel 32.1
42 Perusahaan Anak
Operational December All banks Accounting/ Table 32.1
Disclosure of Operational
MRI
Risk – Bank on a Consolidated
Basis with Subsidiaries
Laporan Penerapan
Manajemen Risiko untuk
Interest Rate Risk Desember Seluruh Bank Tabel 33
43 IRRBB MRI
in Banking Book December All banks Table 33
Report on the Implementation
of Risk Management for IRRBB
BUKU 3, BUKU 4,
Interest Rate Risk Laporan Perhitungan IRRBB Desember dan bank asing MRI/Tresuri Tabel 34
44
in Banking Book IRRBB Calculation Report December BUKU 3, BUKU 4, MRI/Treasury Table 34
and foreign banks
2025 Laporan Tahunan
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Periode
Kategori Risiko Nama Laporan Pelapor No Tabel
No. Tahunan PIC
Risk Category Report Name Reporting Entity Table Number
Annual Period
BUKU 3, BUKU 4,
Likuiditas Pengungkapan mengenai LCR Desember dan bank asing MRI/Tresuri Tabel 35
45
Liquidity Disclosure on LCR December BUKU 3, BUKU 4, MRI/Treasury Table 35
and foreign banks
BUKU 3, BUKU 4,
Likuiditas Laporan NSFR Desember dan bank asing MRI/Tresuri Tabel 36
46
Liquidity NSFR Report December BUKU 3, BUKU 4, MRI/Treasury Table 36
and foreign banks
BUKU 3, BUKU 4,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Aset Terikat (Encumbrance)
Likuiditas Desember dan bank asing MRI/Tresuri Tabel 37
47 (ENC)
Liquidity December BUKU 3, BUKU 4, MRI/Treasury Table 37
Encumbered Assets (ENC)
and foreign banks
Manajemen Risiko likuiditas
Likuiditas (LIQA) Desember Seluruh Bank Tabel 38
48 MRI
Liquidity Liquidity Risk Management December All banks Table 38
(LIQA)
Perhitungan Risiko
Operasional-Bank secara
Operasional Desember Seluruh Bank Akuntansi Tabel 39
49 Individual
Operational December All banks Accounting Table 39
Operational Risk Calculation –
Bank on an Individual Basis
Perhitungan Risiko
Operasional-Bank secara
Konsolidasi dengan
Operasional Desember Seluruh Bank Akuntansi Tabel 39.1
50 Perusahaan Anak
Operational December All banks Accounting Table 39.1
Operational Risk Calculation –
Bank on a Consolidated Basis
with Subsidiaries
Kredit
Pengungkapan Kualitatif
Desember Seluruh Bank Tabel 40
175
51 Umum MRI
Credit December All banks Table 40
General Qualitative Disclosure
Pengungkapan Kualitatif
Operasional Desember Seluruh Bank Tabel 40
52 Umum MRI
Operational December All banks Table 40
General Qualitative Disclosure
Pengungkapan Kualitatif
Hukum Desember Seluruh Bank Tabel 40
53 Umum MRI
Legal December All banks Table 40
General Qualitative Disclosure
Pengungkapan Kualitatif
Reputasi Desember Seluruh Bank Tabel 40
54 Umum MRI
Reputational December All banks Table 40
General Qualitative Disclosure
Pengungkapan Kualitatif
Desember Seluruh Bank Tabel 40
55 Strategic Umum MRI
December All banks Table 40
General Qualitative Disclosure
Pengungkapan Kualitatif
Kepatuhan Desember Seluruh Bank Tabel 40
56 Umum MRI
Compliance December All banks Table 40
General Qualitative Disclosure
Tata Kelola Kebijakan Remunerasi Desember Seluruh Bank Kepatuhan Tabel 41
57
Governance Remuneration Policy December All banks Compliance Table 41
Laporan Remunerasi yang
Didapatkan pada Tahun Buku
Tata Kelola Desember Seluruh Bank Kepatuhan Tabel 41
58 Report on Remuneration
Governance December All banks Compliance Table 41
Received during the Financial
Year
Remunerasi yang Bersifat
Tata Kelola Desember Seluruh Bank Kepatuhan Tabel 41
59 Variabel
Governance December All banks Compliance Table 41
Variable Remuneration
Remunerasi yang Bersifat
Tata Kelola Variabel yang Ditangguhkan Desember Seluruh Bank Kepatuhan Tabel 41
60
Governance Deferred Variable December All banks Compliance Table 41
Remuneration
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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PENGUNGKAPAN KUANTITATIF STRUKTUR PERMODALAN QUANTITATIVE DISCLOSURE OF CAPITAL STRUCTURE
Periode Tahun 2025-2024 Period for the Years 2025 – 2024
Keterangan
Description
Modal Inti (Tier 1)
I.
Core Capital (Tier 1)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Modal Inti Utama (CET 1)
1.
Main Core Capital (CET 1)
Modal disetor (Setelah dikurangi Saham Treasury)
1.1
Paid Up Capital (After Deducting Treasury Shares)
Cadangan Tambahan Modal 1)
1.2
Allowance of Additional Capital 1
Faktor Penambah
1.2.1
Additional Factors
Pendapatan Komprehensif Lainnya
1.2.1.1
Other Comprehensive Income
Selisih lebih karena penjabaran laporan keuangan
1.2.1.1.1
The excess is due to the translation of financial statements
Potensi keuntungan dari peningkatan nilai wajar aset keuangan dalam
kelompok tersedia untuk dijual
1.2.1.1.2
Potential gains from increasing the fair value of financial assets in the
available-for-sale group
Saldo surplus revaluasi aktiva tetap
1.2.1.1.3
Balance of fixed assets revaluation surplus
176 1.2.1.2
Cadangan tambahan modal lainnya (other disclosed reserves)
Other disclosed reserves
Agio Saham
1.2.1.2.1
Agio Stock
Cadangan Umum
1.2.1.2.2
General Reserve
Laba tahun-tahun lalu yang dapat diperhitungkan (100%)
1.2.1.2.3
Previous year’s profits
Laba tahun berjalan yang dapat diperhitungkan (100%)
1.2.1.2.4
Current year profit
Dana setoran modal
1.2.1.2.5
Fund for Paid Up Capital
Cadangan tambahan modal lainnya berdasarkan persetujuan OJK
1.2.1.2.6
Other additional capital reserves based on OJK approval
Faktor Pengurang
1.2.2
Deduction Factor
Pendapatan Komprehensif Lainnya
1.2.2.1
Other Comprehensive Income
Selisih kurang karena penjabaran laporan keuangan
1.2.2.1.1
The difference is lacking due to the translation of financial statements
Potensi kerugian dari peningkatan nilai wajar aset keuangan dalam
kelompok tersedia untuk dijual
1.2.2.1.2
Potential losses from increasing the fair value of financial assets in the
available-for-sale group
Cadangan tambahan modal lainnya (other disclosed reserves)
1.2.2.2
Other disclosed reserves
Disagio
1.2.2.2.1
Disagio
Rugi tahun-tahun lalu yang dapat diperhitungkan (100%)
1.2.2.2.2
Past Year Losses That Can Be Calculated (100%)
Rugi tahun berjalan yang dapat diperhitungkan (100%)
1.2.2.2.3
Current Year Loss That Can Be Calculated (100%)
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
Perubahan
2025 2024
Changes
Konsolidasi Konsolidasi Konsolidasi
Bank Bank Bank
Consolidated Consolidated Consolidated
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1.853.003 0 1.803.181 0 49.822 0
1.400.068 0 1.327.118 0 72.950 0
490.581 0 509.353 0 (18.772) 0
922.293 0 824.707 0 97.586 0
189.192 0 189.192 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
189.192 0 189.192 0 0 0
733.100 0 635.514 0 97.586 0
177
11.966 0 11.966 0 0 0
386.357 0 384.477 0 1.880 0
0 0 0 0 0 0
281.002 0 224.120 0 56.882 0
53.775 0 14.951 0 38.824 0
0 0 0 0 0 0
(431.712) 0 (315.354) 0 (116.358) 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
(431.712) 0 (315.354) 0 (116.358) 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Keterangan
Description
Selisih kurang antara PPA dan cadangan kerugian penurunan nilai atas
aset produktif
1.2.2.2.4
Difference between PPA and allowance for impairment losses on
productive assets
Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan
dalam trading book
1.2.2.2.5
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Difference from the amount of fair value adjustment from financial
instruments in the trading book
Penyisihan penghapusan aset (PPA) atas aset non produktif yang wajib
dihitung
1.2.2.2.6
Allowance for asset losses (PPA) for non-productive assets that must be
calculated
Faktor pengurang modal lainnya berdasarkan persetujuan OJK
1.2.2.2.7
Other capital deduction factors are based on OJK approval
Kepentingan Non Pengendali Yang Dapat Diperhitungkan
1.3
Non-Controlling Interest That Can Be Calculated
Faktor Pengurang Modal Inti Utama
1.4
Factors for Reducing Main Core Capital
Perhitungan pajak tangguhan (deferred tax)
1.4.1
Deferred tax calculation
Goodwill
1.4.2
Goodwill
Aset tidak berwujud lainnya
1.4.3
Other intangible assets
178 Penyertaan (100%)
1.4.4
Inclusion (100%)
Kekurangan modal pada perusahaan anak asuransi (50%)
1.4.5
Lack of Capital in Subsidiary Insurance Companies (50%)
Eksposur sekuritisasi
1.4.6
Securitization Exposure
Faktor pengurang modal inti utama lainnya
1.4.7
Other major core capital reducing factors
Penempatan dana pada instrumen AT 1 dan/atau Tier 2 pada bank lain
1.4.7.1
Fund placement in AT 1 and/or Tier 2 Instruments with Other Banks
Kepemilikan silang pada entitas lain yang diperoleh berdasarkan peralihan karena
hukum, hibah atau hibah wasiat
1.4.7.2
Cross-ownership of other entities that are acquired on a transitional basis due to law,
grants or wills
Modal Inti Tambahan (additonal tier 1)
2.
Additional Core Capital (additonal tier 1)
Instrumen Yang Memenuhi Persyaratan AT1
2.1
Instruments That Meet AT1 Requirements
Agio/Disagio
2.2
Agio/Disagio
Faktor Pengurang Modal Inti Tambahan
2.3
Deduction Factor for Additional Core Capital
Penempatan dana pada instrumen AT 1 dan/atau Tier 2 pada bank lain
2.3.1
Fund placement in AT 1 and/or Tier 2 instruments with other banks
Kepemilikan silang pada entitas lain yang diperoleh berdasarkan peralihan karena hukum, hibah
atau hibah wasiat
2.3.2
Cross-ownership of other entities that are acquired on a transitional basis due to low, grants or
wills
Modal Pelengkap (Tier 2)
II.
Complementary Capital (Tier 2)
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
Perubahan
2025 2024
Changes
Konsolidasi Konsolidasi Konsolidasi
Bank Bank Bank
Consolidated Consolidated Consolidated
(431.712) 0 (315.354) 0 (116.358) 0
0 0 0 0 0 0
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
(37.646) 0 (33.290) 0 (4.356) 0
(37.646) 0 (33.290) 0 (4.356) 0
0 0 0 0 0 0
0 0 0 0 0 0
179
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
128.442 0 114.158 0 14.285 0
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Keterangan
Description
Instrumen modal dalam bentuk saham atau lainnya yang memenuhi persyaratan
1
Capital instruments in the form of shares or other that meet the requirements
Agio/disagio yang berasal dari penerbitan instrumen modal pelengkap
2
Agio/disagio originating from the issuance of complementary capital instruments
Cadangan umum aset produktif PPA yang wajib dibentuk (maks 1,25% ATMR Risiko Kredit)
3
General reserves of productive PPA assets that must be formed (max. 1.25% Credit Risk RWA)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Faktor Pengurang Modal Pelengkap 1)
4
Complementary Capital Reduction Factors 1)
Sinking Fund
4.1
Sinking Fund
Investasi pada instrumen Tier 2 pada bank lain 2)
4.2
Invest in Tier 2 instruments in other banks 2)
Kepemilikan silang pada entitas lain yang diperoleh berdasarkan peralihan karena hukum, hibah atau hibah
4.3 wasiat
Cross-ownership of other entities that are acquired on a transitional basis due to low, grants or wills
Cadangan tujuan *)
5
Reserve destination *)
TOTAL MODAL INTI DAN MODAL PELENGKAP (I + II)
III.
TOTAL CORE CAPITAL AND COMPLETE CAPITAL (I + II)
ASET TERTIMBANG MENURUT RISIKO
IV.
ASSET WEIGHED BY RISK
ATMR UNTUK RISIKO KREDIT **)
1
ATMR OF CREDIT RISK **)
180 2
ATMR RISIKO PASAR
ATMR OF MARKET RISK
ATMR RISIKO OPERASIONAL
3
ATMR OF OPERATIONAL RISK
RASIO KPMM
V.
KPMM RATIO
Rasio CET1
1
CET1 Ratio
Rasio Tier 1
2
Tier 1 Ratio
Rasio Tier 2
3
Tier 2 Ratio
Rasio total
4
Total Ratio
RASIO KPMM SESUAI PROFIL RISIKO
VI.
KPMM RATIO ACCORDING TO RISK PROFILE
KPMM PROFIL RISIKO WAJIB DIBENTUK
1
KPMM RISK PROFILES MUST BE FORMED
Dari CET1
2
From CET1
Dari AT1
3
From AT1
Capital Conservation Buffer (%)
4
Capital Conservation Buffer (%)
Countercyclical Buffer (%)
5
Countercyclical Buffer (%)
KPMM PROFIL RESIKO DENGAN PEMENUHAN BUFFER YANG WAJIB DIBENTUK DENGAN PEMENUHAN BUFFER
KPMM RISK PROFILE RISK WITH FULFILLMENT OF BUFFER MUST BE FORMED WITH FULFILLMENT OF BUFFERS
KELEBIHAN ATAU (KEKURANGAN) PEMENUHAN KPMM PROFIL RESIKO DENGAN PEMENUHAN BUFFER
EXCESS OR (CONSEQUENCES) MEETING KPMM RISK PROFILE WITH MEETING BUFFERS
2025 Laporan Tahunan
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
Perubahan
2025 2024
Changes
Konsolidasi Konsolidasi Konsolidasi
Bank Bank Bank
Consolidated Consolidated Consolidated
0 0 0 0 0 0
128.442 0 114.158 0 14.285 0
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
1.981.445 0 1.917.338 0 64.107 0
11.045.620 0 9.863.522 0 1.182.097 0
10.275.374 0 9.132.606 0 1.142.768 0
0 0 0 0 0 0 181
770.246 0 730.916 0 39.329 0
17,94 0,00 19,44 0,00 (1,50) 0,00
16,78 0,00 18,28 0,00 (1,51) 0,00
16,78 0,00 18,28 0,00 (1,51) 0,00
1,16 0,00 1,16 0,00 0,01 0,00
17,94 0,00 19,44 0,00 (1,50) 0,00
9,29 0,00 9,29 0,00 0,00 0,00
0,00 0,00 0,00 0,00 0,00 0,00
0,00 0,00 0,00 0,00 0,00 0,00
0,00 0,00 0,00 0,00 0,00 0,00
0,00 0,00 0,00 0,00 0,00 0,00
9,39 0,00 9,29 0,00 0,00 0,00
8,55 0,00 10,15 0,00 (1,60) 0,00
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 182
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UKURAN UTAMA (KEY METRICS) Per 31 Desember 2025 KEY METRICS as of December 31, 2025
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 31 Desember
Deskripsi 2025 2024
No.
Descriptions December 31, December 31,
2025 2024
(1) (2) (3) (4)
Modal yang Tersedia (nilai)
Available capital (amounts)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Modal Inti Utama (CET1)
1 1.853.003 1.803.181
Common Equity Tier 1 (CET1)
Model Kerugian Kredit Ekspektasian sesuai PSAK 71 secara Penuh
1a N/A N/A
Fully loaded ECL accounting model
Modal Inti (Tier 1)
2 1.853.003 1.803.181
Tier 1
Modal inti Tier 1 dengan adanya Model Kerugian Kredit Ekspektasian sesuai PSAK
2a 71 secara Penuh N/A N/A
Fully loaded ECL accounting model Tier 1
Total Modal
3 1.981.438 1.917.338
Total capital
Total Modal dengan adanya Model Kerugian Kredit Ekspektasian sesuai PSAK 71
3a secara Penuh N/A N/A
Fully loaded ECL accounting model total capital
Aset Tertimbang Menurut Risiko (nilai)
Risk-weighted assets (amounts)
Total Aset Tertimbang Menurut Risiko (ATMR)
4 11.045.096 9.863.522
Total risk-weighted assets (RWA)
182 4a
Total Aset Tertimbang Menurut Risiko (pre-floor)
N/A N/A
Total risk-weighted assets (pre-floor)
Rasio Modal berbasis Risiko dalam bentuk persentase dari ATMR
Risk-based capital ratios as a percentage of RWA
Rasio CET1 (%)
5 16,78% 18,28%
CET1 ratio (%)
CET1 dengan adanya Model Kerugian Kredit Ekspektasian sesuai PSAK 71 secara
5a Penuh (%) N/A N/A
Fully loaded ECL accounting model CET1 (%)
Rasio CET1 (rasio pre-floor) (%)
5b N/A N/A
CET1 ratio (%) (pre-floor ratio)
Rasio Tier 1 (%)
6 16,78% 18,28%
Tier 1 ratio (%)
Rasio Tier 1 dengan adanya Model Kerugian Kredit Ekspektasian sesuai PSAK 71
6a secara Penuh (%) N/A N/A
Fully loaded ECL accounting model Tier 1 ratio (%)
Rasio Tier 1 (rasio pre-floor) (%)
6b N/A N/A
Tier 1 ratio (%) (pre-floor ratio)
Rasio Total Modal (%)
7 17,94% 19,44%
Total capital ratio (%)
Rasio Total Modal dengan adanya Model Kerugian Kredit Ekspektasian sesuai
7a PSAK 71 secara Penuh (%) N/A N/A
Fully loaded ECL accounting model total capital ratio (%)
Rasio Total Modal (ratio pre-floor) (%)
7b N/A N/A
Total capital ratio (%) (pre-floor ratio)
2025 Laporan Tahunan
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Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 31 Desember
Deskripsi 2025 2024
No.
Descriptions December 31, December 31,
2025 2024
(1) (2) (3) (4)
Tambahan CET1 yang berfungsi sebagai buffer dalam bentuk persentase dari ATMR
Additional CET1 buffer requirements as a percentage of RWA
Capital conservation buffer (2,5% dari ATMR) (%)
8 0 0
Capital conservation buffer requirement (2.5% from RWA) (%)
Countercyclical Buffer (0-2,5% dari ATMR) (%)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
9 0 0
Countercyclical buffer requirement (0-2.5% from RWA) (%)
Capital Surcharge untuk Bank Sistemik (1%-2.5%) (%)
10 0 0
Capital Surcharge for Systemic Banks (1%–2.5%) (%)
Total CET1 sebagai buffer (Baris 8 + Baris 9 + Baris 10)
11 0 0
Total of bank CET1 specific buffer requirements (%) (row 8 + row 9 + row 10)
Komponen CET1 untuk buffer
12
CET1 available after meeting the bank’s minimum capital requirements (%)
Rasio pengungkit sesuai Basel III
Basel III leverage ratio
Total Eksposur
13 23.453.035 20.454.813
Total Basel III leverage ratio exposure measure
Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian terhadap
pengecualian sementara atas penempatan giro pada Bank Indonesia dalam
14 rangka memenuhi ketentuan GWM (jika ada) N/A N/A
Basel III leverage ratio (%) (including the impact of any applicable temporary
exemption of central bank reserves)
Nilai Rasio pengungkit sesuai dengan Basel III dengan adanya Model Kerugian
Kredit Ekspektasian sesuai PSAK 71 secara Penuh (%) (baris 2a/baris13)
14a
Fully loaded ECL accounting model Basel III leverage ratio (including the impact
N/A N/A
183
of any applicable temporary exemption of central bank reserves) (%)
Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian terhadap
pengecualian sementara atas penempatan giro pada Bank Indonesia dalam
14b rangka memenuhi ketentuan GWM (jika ada) N/A N/A
Basel III leverage ratio (%) (excluding the impact of any applicable temporary
exemption of central bank reserves)
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-
14c N/A N/A
rata dari nilai tercatat aset Securities Financing Transaction (SFT) secara gross
Basel III leverage ratio (%) (including the impact of any applicable temporary
exemption of central bank reserves) incorporating mean values for SFT assets
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-
14d N/A N/A
rata dari nilai tercatat aset SFT secara gross
Basel III leverage ratio (%) (excluding the impact of any applicable temporary
exemption of central bank reserves) incorporating mean values for SFT assets
Rasio Kecukupan Likuiditas (LCR)
Liquidity Coverage Ratio (LCR)
Total Aset Likuid Berkualitas Tinggi (HQLA)
15 4.577.256
Total high-quality liquid assets (HQLA)
Total Arus Kas Keluar Bersih (net cash outflow)
16 3.272.697
Total net cash outflow
LCR (%)
17 139,86%
LCR ratio (%)
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 184
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 31 Desember
Deskripsi 2025 2024
No.
Descriptions December 31, December 31,
2025 2024
(1) (2) (3) (4)
Rasio Pendanaan Stabil Bersih (NSFR)
Net Stable Funding Ratio (NSFR)
Total Pendanaan Stabil yang Tersedia (ASF)
18 14.332.917
Total available stable funding
Total Pendanaan Stabil yang Diperlukan (RSF)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
19 13.394.120
Total required stable funding
NSFR (%)
20 107,01%
NSFR ratio (%)
Pengungkapan Kualitatif mengenai Struktur Permodalan Qualitative Disclosure on Capital Structure and Capital
dan Kecukupan Permodalan Per 31 Desember 2025 Adequacy as of December 31, 2025
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 31 Desember
Deskripsi 2025 2024
No. +/-
Description December 31, December 31,
2025 2024
(1) (2) (3) (4) (5)
Modal yang Tersedia (nilai)
Available capital (amounts)
184
Modal Inti Utama (CET1)
1 1.853.003 1.803.181 49.822
Common Equity Tier 1 (CET1)
Modal Inti (Tier 1)
2 1.853.003 1.803.181 49.822
Tier 1
Total Modal
3 1.981.438 1.917.338 64.100
Total capital
Aset Tertimbang Menurut Risiko (Nilai)
Risk-weighted assets (amounts)
Total Aset Tertimbang Menurut Risiko (ATMR)
4 11.045.096 9.863.522 1.181.573
Total risk-weighted assets (RWA)
Rasio Modal berbasis Risiko dalam bentuk persentase dari ATMR
Risk-based capital ratios as a percentage of RWA
Rasio CET1 (%)
5 16,78% 18,28% (0)
CET1 ratio (%)
Rasio Tier 1 (%)
6 16,78% 18,28% (0)
Tier 1 ratio (%)
Rasio Total Modal (%)
7 17,94% 19,44% (0)
Total capital ratio (%)
2025 Laporan Tahunan
Annual Report
Page 185
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 31 Desember
Deskripsi 2025 2024
No. +/-
Description December 31, December 31,
2025 2024
(1) (2) (3) (4) (5)
Tambahan CET1 yang berfungsi sebagai buffer dalam bentuk persentase dari ATMR
Additional CET1 buffer requirements as a percentage of RWA
Capital conservation buffer (2.5% dari ATMR) (%)
8 Capital conservation buffer requirement (2.5% from 2019) 0 0 0
(%)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Countercyclical Buffer (0-2.5% dari ATMR) (%)
9 0 0 0
Countercyclical buffer requirement (%)
Capital Surcharge untuk Bank Sistemik (1%-2.5%) (%)
10 0 0 0
Bank G-SIB and/or D-SIB additional requirements (%)
Total CET1 sebagai buffer (Baris 8 + Baris 9 + Baris 10)
11 Total of bank CET1 specific buffer requirements (%) (row 8 + 0 0 0
row 9 + row 10)
Komponen CET1 untuk buffer
12 CET1 available after meeting the bank’s minimum capital
requirements (%)
Rasio pengungkit sesuai Basel III
Basel III leverage ratio
Total Eksposur
13 23.453.035 20.454.813 2.998.221
Total Basel III leverage ratio exposure measure
Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian
terhadap pengecualian sementara atas penempatan giro
pada Bank Indonesia dalam rangka memenuhi ketentuan
14 N/A N/A N/A
GWM (jika ada)
Basel III leverage ratio (%) (including the impact of any
applicable temporary exemption of central bank reserves)
185
Nilai Rasio pengungkit sesuai dengan Basel III dengan
adanya Model Kerugian Kredit Ekspektasian sesuai PSAK 71
secara Penuh. (%) (baris 2a/baris13)
14a 7,90 8,82 (0,91)
Fully loaded ECL accounting model Basel III leverage
ratio (including the impact of any applicable temporary
exemption of central bank reserves) (%)
Nilai Rasio Pengungkit, tidak termasuk dampak dari
penyesuaian terhadap pengecualian sementara atas
penempatan giro pada Bank Indonesia dalam rangka
14b N/A N/A N/A
memenuhi ketentuan GWM (jika ada)
Basel III leverage ratio (%) (excluding the impact of any
applicable temporary exemption of central bank reserves)
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
14c nilai tercatat aset Securities Financing Transaction (SFT) N/A N/A N/A
secara gross
Basel III leverage ratio (%) (including the impact of any
applicable temporary exemption of central bank reserves)
incorporating mean values for SFT assets
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
14d memasukkan nilai rata-rata dari nilai tercatat aset SFT secara N/A N/A N/A
gross
Basel III leverage ratio (%) (excluding the impact of any
applicable temporary exemption of central bank reserves)
incorporating mean values for SFT assets
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 186
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 31 Desember
Deskripsi 2025 2024
No. +/-
Description December 31, December 31,
2025 2024
(1) (2) (3) (4) (5)
Rasio Kecukupan Likuiditas (LCR)
Liquidity Coverage Ratio (LCR)
Total Aset Likuid Berkualitas Tinggi (HQLA)
15 4.577.256
Total high-quality liquid assets (HQLA)
Total Arus Kas Keluar Bersih (net cash outflow)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
16 3.272.697
Total net cash outflow
LCR (%)
17 139,86%
LCR ratio (%)
Rasio Pendanaan Stabil Bersih (NSFR)
Net Stable Funding Ratio (NSFR)
Total Pendanaan Stabil yang Tersedia (ASF)
18 14.332.917
Total available stable funding
Total Pendanaan Stabil yang Diperlukan (RSF)
19 13.394.120
Total required stable funding
NSFR (%)
20 107,01%
NSFR ratio (%)
Analisis Kualitatif: Bank dapat menambahkan analisis kualitatif mengenai perbedaan signifikan setiap baris
pengungkapan dibandingkan dengan periode sebelumnya, termasuk sumber utama perubahan (yaitu apakah terdapat
perubahan ketentuan, cakupan konsolidasi, atau model bisnis Bank).
Qualitative Analysis: The bank may provide a qualitative analysis of significant differences in each disclosure line compared to the
previous period, including the main sources of changes (i.e., whether there were changes in regulations, consolidation scope, or the
186 bank’s business model).
STRATEGI PENGELOLAAN MODAL
I.
Capital Management Strategy
a. Komposisi permodalan Bank
a. Capital composition of the Bank
31 Desember
31 Desember 2024
Komposisi permodalan Bank terdiri dari: 2025
December 31,
The capital composition of the bank consists of: December 31,
2024
2025
- Modal Dasar
: Rp 5.000.000 5.000.000
- Authorized Capital
- Pemerintah Provinsi Sulawesi utara
: Rp 482.471 452.471
- North Sulawesi Provincial Government
- Pemerintah Provinsi Gorontalo
: Rp 77.979 72.978
- Gorontalo Provincial Government
- Pemerintah Kota & Kabupaten
: Rp 363.653 355.581
- City & District Government
- PT Mega Corpora : Rp 312.985 312.985
- KOPKAR Bank SulutGo
: Rp 90.030 67.007
- Bank SulutGo Employee Cooperative
Jumlah Modal Disetor
: Rp 1.327.118 1.261.022
Total Paid-up Capital
2025 Laporan Tahunan
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Analisis Kualitatif: Bank dapat menambahkan analisis kualitatif mengenai perbedaan signifikan setiap baris
pengungkapan dibandingkan dengan periode sebelumnya, termasuk sumber utama perubahan (yaitu apakah terdapat
perubahan ketentuan, cakupan konsolidasi, atau model bisnis Bank).
Qualitative Analysis: The bank may provide a qualitative analysis of significant differences in each disclosure line compared to the
previous period, including the main sources of changes (i.e., whether there were changes in regulations, consolidation scope, or the
bank’s business model).
b. Strategi pengelolaan Modal
b. Capital Management Strategy
Strategi peningkatan modal Bank adalah:
Bank’s increased capital strategies include:
- Optimalisasi tambahan setoran tunai dari pemegang saham existing
- Optimalization of additional cash deposit from existing shareholders
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- Optimalisasi peningkatan Laba tahun berjalan
- Optimalization of increased Profits of current year
- Memitigasi risiko Kredit khususnya dalam pengelolaan CKPN sebagai akibat dari penerapan PSAK71
- Mitigation of Credit risks particularly in CKPN management as consequences of PSAK71 implementation
Identifikasi Dan Pengukuran Risiko Material
II.
Material Risk Identification and Measurement
Identifikasi dan pengukuran jenis risiko inhern yang dinilai material & menambah beban modal Bank adalah:
Identification and measurement of types of inherent risks deemed materials & increasing the Bank’s capital charge are:
- Risiko Konsentrasi Kredit;
- Credit Concentration Risks;
- Risiko Suku Bunga dalam Banking Book;
- Interest Rate Risks in Banking Book;
- Risiko Likuiditas;
- Liquidity Risk;
- Risiko Operasional;
- Operational Risks;
- Risiko Hukum;
- Legal Risks;
- Risiko Kepatuhan; 187
- Compliance Risks;
- Risiko Reputasi.
- Reputation Risks.
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 188
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Perbedaan antara Cakupan Konsolidasi dan Mapping pada Differences between the Scope of Consolidation and
Laporan Keuangan sesuai Standar Akuntansi Keuangan Mapping in the Financial Statements in accordance with
dengan Kategori Risiko sesuai dengan Ketentuan Otoritas Financial Accounting Standards and Risk Categories in
Jasa Keuangan Kategori Risiko (LI1) Per 31 Desember 2025 accordance with Financial Services Authority Regulations
Risk Categories (LI1) as of December 31, 2025
31 Desember 2025
December 31, 2025
a b c d e f
Nilai tercatat masing-masing risiko
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Carrying Value Amount of each risk
Nilai tercatat
sebagaimana
tercantum Nilai tercatat
Uraian
dalam berdasarkan
Description Sesuai
publikasi prinsip kehati-
laporan hatian Sesuai kerangka Sesuai Sesuai
keuangan Carrying value kerangka counterparty kerangka kerangka
Carrying value based on risiko kredit credit risk sekuritisasi risiko pasar
as referred to precautionary According to According to According to According to
in published principles credit risk counterparty securitization market risk
financial credit risk
statements
(1) (2) (3) (4) (5) (6) (7)
Indonesia
Aset
Assets
Kas
188
269.239 269.239 0 0 0 0
Cash
Penempatan pada Bank Indonesia
1.497.256 1.497.256 0 0 0 0
Deposits in Bank Indonesia
Penempatan pada bank lain
350.627 350.627 70.131 0 0 0
Deposits in other banks
Tagihan spot dan derivatif
Spot and Derivatives 0 0 0 0 0 0
Receivables
Surat berharga yang dimiliki
2.575.085 2.575.085 0 0 0 0
Marketable Securities
(Repo)
148.723 148.723 0 0 0 0
(Repo)
(Reverse repo)
1.462.269 1.462.269 0 292.571 0 0
(Reverse Repo)
Tagihan akseptasi
0 0 0 0 0 0
Acceptance Claims
Kredit yang diberikan
16.766.825 16.766.825 9.188.909 0 0 0
Loan
Pembiayaan syariah
0 0 0 0 0 0
Sharia Financing
Penyertaan modal
1.186 1.186 2.965 0 0 0
Capital participation
Aset keuangan lainnya
0 0 0 0 0 0
Other Financial Assets
Cadangan kerugian penurunan
nilai aset keuangan -/-
(222.800) (222.800) 0 0 0 0
Allowance for Impairment
Losses on Financial Assets -/-
a. Surat berharga
0 0 0 0 0 0
Securities
b. Kredit
(222.793) (222.793) 0 0 0 0
Credit
2025 Laporan Tahunan
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Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 2024
December 31, 2024
g a b c d e f g
Nilai tercatat masing-masing risiko
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Carrying Value Amount of each risk
Nilai tercatat
Tidak Tidak
sebagaimana
mengacu pada mengacu pada
tercantum Nilai tercatat
persyaratan persyaratan
dalam berdasarkan
permodalan permodalan
publikasi prinsip kehati- Sesuai
atau atau
laporan hatian Sesuai kerangka Sesuai Sesuai
berdasarkan berdasarkan
keuangan Carrying value kerangka counterparty kerangka kerangka
pengurangan pengurangan
Carrying value based on risiko kredit credit risk sekuritisasi risiko pasar
modal modal
as referred to precautionary According to According to According to According to
Does not refer Does not refer
in published principles credit risk counterparty securitization market risk
to capital to capital
financial credit risk
requirements or requirements or
statements
based based
on capital on capital
reduction reduction
(8) (2) (3) (4) (5) (6) (7) (8)
189
0 282.627 282.627 0 0 0 0 0
0 1.400.555 1.400.555 0 0 0 0 0
0 158.925 158.925 31.785 0 0 0 0
0 0 0 0 0 0 0 0
0 1.853.277 1.853.277 0 0 0 0 0
0 292.963 292.963 0 0 0 0 0
0 447.605 447.605 0 89.532 0 0 0
0 0 0 0 0 0 0 0
0 16.130.663 16.130.663 8.581.094 0 0 0 0
0 0 0 0 0 0 0 0
0 978 978 2.444 0 0 0 0
0 0 0 0 0 0 0 0
0 (208.880) (208.880) 0 0 0 0 0
0 0 0 0 0 0 0 0
0 (208.860) (208.860) 0 0 0 0 0
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 190
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
a b c d e f
Nilai tercatat masing-masing risiko
Carrying Value Amount of each risk
Nilai tercatat
sebagaimana
tercantum Nilai tercatat
Uraian
dalam berdasarkan
Description Sesuai
publikasi prinsip kehati-
laporan hatian Sesuai kerangka Sesuai Sesuai
keuangan kerangka counterparty kerangka kerangka
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Carrying value
Carrying value based on risiko kredit credit risk sekuritisasi risiko pasar
as referred to precautionary According to According to According to According to
in published principles credit risk counterparty securitization market risk
financial credit risk
statements
(1) (2) (3) (4) (5) (6) (7)
c. Lainnya
(7) (7) 0 0 0 0
Other
Aset tidak berwujud
7.149 7.149 2.646 0 0 0
Intangible Assets
Akumulasi amortisasi aset tidak
berwujud -/-
(4.503) (4.503) 0 0 0 0
Accumulated Amortization of
Intangible Assets -/-
Aset tetap dan inventaris
921.594 921.594 648.431 0 0 0
Fixed Assets and Inventory
Akumulasi penyusutan aset tetap
190 dan inventaris -/-
Accumulated Depreciation of Fixed
(273.163) (273.163) 0 0 0 0
Assets and Inventory -/-
Aset non produktif
0 0 0 0 0 0
Non-productive Assets
a. Properti terbengkalai
0 0 0 0 0 0
Abandoned Property
b. Aset yang diambil alih
0 0 0 0 0 0
Foreclosed Assets
c. Rekening tunda
0 0 0 0 0 0
Account Postponed
d. Aset antar kantor
0 0 0 0 0 0
Inter-office Assets
Aset lainnya
176.909 176.909 5.540 0 0 0
Other Assets
Total aset
23.676.397 23.676.397 9.918.623 292.571 0 0
Total Assets
Kewajiban
Liabilities
Giro
2.117.779 2.117.779 0 0 0 0
Current Account
Tabungan
2.712.052 2.712.052 0 0 0 0
Saving
Deposito
13.376.988 13.376.988 0 0 0 0
Deposit
Uang elektronik
0 0 0 0 0 0
Electronic Money
Liabilitas kepada Bank Indonesia
0 0 0 0 0 0
Liabilities with Bank Indonesia
Liabilitas kepada Bank Lain
252.460 252.460 0 0 0 0
Liabilities with Other Bank
2025 Laporan Tahunan
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Page 191
Tanggung Jawab Sosial
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 2024
December 31, 2024
g a b c d e f g
Nilai tercatat masing-masing risiko
Carrying Value Amount of each risk
Nilai tercatat
Tidak Tidak
sebagaimana
mengacu pada mengacu pada
tercantum Nilai tercatat
persyaratan persyaratan
dalam berdasarkan
permodalan permodalan
publikasi prinsip kehati- Sesuai
atau atau
laporan hatian Sesuai kerangka Sesuai Sesuai
berdasarkan berdasarkan
keuangan kerangka counterparty kerangka kerangka
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Carrying value
pengurangan pengurangan
Carrying value based on risiko kredit credit risk sekuritisasi risiko pasar
modal modal
as referred to precautionary According to According to According to According to
Does not refer Does not refer
in published principles credit risk counterparty securitization market risk
to capital to capital
financial credit risk
requirements or requirements or
statements
based based
on capital on capital
reduction reduction
(8) (2) (3) (4) (5) (6) (7) (8)
0 (20) (20) 0 0 0 0 0
0 5.260 5.260 2.123 0 0 0 0
0 (3.137) (3.137) 0 0 0 0 0
0 598.303 598.303 351.366 0 0 0 0
0 (246.937) (246.937) 0 0 0 0 0 191
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 406.942 406.942 55.506 0 0 0 0
0 21.119.145 21.119.145 0 0 0 0 0
0 1.122.173 1.122.173 0 0 0 0 0
0 2.732.066 2.732.066 0 0 0 0 0
0 11.184.773 11.184.773 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 725.439 725.439 0 0 0 0 0
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 192
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
a b c d e f
Nilai tercatat masing-masing risiko
Carrying Value Amount of each risk
Nilai tercatat
sebagaimana
tercantum Nilai tercatat
Uraian
dalam berdasarkan
Description Sesuai
publikasi prinsip kehati-
laporan hatian Sesuai kerangka Sesuai Sesuai
keuangan kerangka counterparty kerangka kerangka
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Carrying value
Carrying value based on risiko kredit credit risk sekuritisasi risiko pasar
as referred to precautionary According to According to According to According to
in published principles credit risk counterparty securitization market risk
financial credit risk
statements
(1) (2) (3) (4) (5) (6) (7)
Liabilitas spot dan derivatif/forward
Spot and Derivative Liabilities/ 0 0 0 0 0 0
Forward
Liabilitas atas surat berharga yang
dijual dengan janji dibeli kembali
149.494 149.494 0 0 0 0
Liabilities on securities sold with a
repurchase agreement
Liabilitas akseptasi
0 0 0 0 0 0
Acceptance Liabilities
Surat berharga yang diterbitkan
749.392 749.392 0 0 0 0
Securities Issued
192 Pinjaman/pembiayaan yang
diterima 1.600.000 1.600.000 0 0 0 0
Borrowing
Setoran jaminan
16 16 0 0 0 0
Security Deposit
Liabilitas
antar kantor 0 0 0 0 0 0
Inter-office Liabilities
Liabilitas lainnya
512.316 512.316 0 0 0 0
Other Liabilities
Kepentingan minoritas
0 0 0 0 0 0
Minority Interest
Total kewajiban
21.470.495 21.470.495 0 0 0 0
Total Liabilities
Ekuitas
0 0 0 0 0 0
Equity
Modal disetor
1.400.068 1.400.068 0 0 0 0
Paid in Capital
a. Modal dasar
5.000.000 5.000.000 0 0 0 0
Authorized Capital
b. Modal yang belum disetor -/-
(3.599.932) (3.599.932) 0 0 0 0
Unpaid Capital -/-
c. Saham yang dibeli kembali
(treasury stock) -/- 0 0 0 0 0 0
Treasury Stock -/-
Tambahan modal disetor
65.741 65.741 0 0 0 0
Additional Paid in Capital
a. Agio
11.966 11.966 0 0 0 0
Agio
b. Disagio -/-
0 0 0 0 0 0
Disagio -/-
c. Modal sumbangan
0 0 0 0 0 0
Capital from Donation
2025 Laporan Tahunan
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Page 193
Tanggung Jawab Sosial
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 2024
December 31, 2024
g a b c d e f g
Nilai tercatat masing-masing risiko
Carrying Value Amount of each risk
Nilai tercatat
Tidak Tidak
sebagaimana
mengacu pada mengacu pada
tercantum Nilai tercatat
persyaratan persyaratan
dalam berdasarkan
permodalan permodalan
publikasi prinsip kehati- Sesuai
atau atau
laporan hatian Sesuai kerangka Sesuai Sesuai
berdasarkan berdasarkan
keuangan kerangka counterparty kerangka kerangka
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Carrying value
pengurangan pengurangan
Carrying value based on risiko kredit credit risk sekuritisasi risiko pasar
modal modal
as referred to precautionary According to According to According to According to
Does not refer Does not refer
in published principles credit risk counterparty securitization market risk
to capital to capital
financial credit risk
requirements or requirements or
statements
based based
on capital on capital
reduction reduction
(8) (2) (3) (4) (5) (6) (7) (8)
0 0 0 0 0 0 0 0
0 292.412 292.412 0 0 0 0 0
0 0 0 0 0 0 0 0
0 748.480 748.480 0 0 0 0 0
0 1.850.000 1.850.000 0 0 0 0 0
193
0 1 1 0 0 0 0 0
0 0 0 0 0 0 0 0
0 423.237 423.237 0 0 0 0 0
0 0 0 0 0 0 0 0
0 19.078.580 19.078.580 0 0 0 0 0
0 0 0 0 0 0 0 0
0 1.327.118 1.327.118 0 0 0 0 0
0 5.000.000 5.000.000 0 0 0 0 0
0 (3.672.882) (3.672.882) 0 0 0 0 0
0 0 0 0 0 0 0 0
0 26.917 26.917 0 0 0 0 0
0 11.966 11.966 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 194
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
a b c d e f
Nilai tercatat masing-masing risiko
Carrying Value Amount of each risk
Nilai tercatat
sebagaimana
tercantum Nilai tercatat
Uraian
dalam berdasarkan
Description Sesuai
publikasi prinsip kehati-
laporan hatian Sesuai kerangka Sesuai Sesuai
keuangan kerangka counterparty kerangka kerangka
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Carrying value
Carrying value based on risiko kredit credit risk sekuritisasi risiko pasar
as referred to precautionary According to According to According to According to
in published principles credit risk counterparty securitization market risk
financial credit risk
statements
(1) (2) (3) (4) (5) (6) (7)
d. Dana setoran modal
53.775 53.775 0 0 0 0
Fund for Paid Up Capital
e. Lainnya
0 0 0 0 0 0
Other
Penghasilan komprehensif lainnya
72.734 72.734 0 0 0 0
Other Comprehensive Income
a. Keuntungan
214.002 214.002 0 0 0 0
Profit
b. Kerugian -/-
(141.269) (141.269) 0 0 0 0
Loss -/-
Cadangan
194 Reserves
386.357 386.357 0 0 0 0
a. Cadangan umum
386.357 386.357 0 0 0 0
General Reserves
b. Cadangan tujuan
0 0 0 0 0 0
Reserves Destination
Laba/rugi
281.002 281.002 0 0 0 0
Profit/Loss
a. Tahun-tahun lalu
0 0 0 0 0 0
Previous Years
b. Tahun berjalan
281.002 281.002 0 0 0 0
Current Year
c. Dividen yang dibayarkan -/-
0 0 0 0 0
Dividends Paid -/-
Total ekuitas
2.205.902 2.205.902 0 0 0 0
Total Equity
Total kewajiban dan ekuitas
23.676.397 23.676.397 0 0
Total Liabilities and Equity
Kewajiban Komitmen dan Kewajiban Kontinjensi
Commitment and Contingency Liabilities
Kewajiban komitmen
204.437 204.437 63.298 0 0 0
Commitment Liabilities
Kewajiban kontijensi
3.581 3.581 358 0 0 0
Contingency Liabilities
Total kewajiban komitmen dna
kontijensi
208.018 208.018 63.656 0 0 0
Total Commitment and
Contingency Liabilities
Analisis Kualitatif
Qualitative Analysis
2025 Laporan Tahunan
Annual Report
Page 195
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 2024
December 31, 2024
g a b c d e f g
Nilai tercatat masing-masing risiko
Carrying Value Amount of each risk
Nilai tercatat
Tidak Tidak
sebagaimana
mengacu pada mengacu pada
tercantum Nilai tercatat
persyaratan persyaratan
dalam berdasarkan
permodalan permodalan
publikasi prinsip kehati- Sesuai
atau atau
laporan hatian Sesuai kerangka Sesuai Sesuai
berdasarkan berdasarkan
keuangan kerangka counterparty kerangka kerangka
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Carrying value
pengurangan pengurangan
Carrying value based on risiko kredit credit risk sekuritisasi risiko pasar
modal modal
as referred to precautionary According to According to According to According to
Does not refer Does not refer
in published principles credit risk counterparty securitization market risk
to capital to capital
financial credit risk
requirements or requirements or
statements
based based
on capital on capital
reduction reduction
(8) (2) (3) (4) (5) (6) (7) (8)
0 14.951 14.951 0 0 0 0 0
0 0 0 0 0 0 0 0
0 77.933 77.933 0 0 0 0 0
0 212.536 212.536 0 0 0 0 0
0 (134.603) (134.603) 0 0 0 0 0
0 384.477 384.477 0 0 0 0 0
195
0 384.477 384.477 0 0 0 0 0
0 0 0 0 0 0 0 0
0 224.120 224.120 0 0 0 0 0
0 224.120 224.120 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 2.040.565 2.040.565 0 0 0 0 0
0 21.119.145 21.119.145 0 0 0 0
0 51.745 51.745 17.152 0 0 0 0
0 16.015 16.015 1.601 0 0 0 0
0 67.759 67.759 18.753 0 0 0 0
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Perbedaan Utama antara Nilai Tercatat sesuai Standar Main Differences between Carrying Amounts in
Akuntansi Keuangan dengan Nilai Eksposur sesuai dengan accordance with Financial Accounting Standards and
Ketentuan OJK (LI2) Per 31 Desember 2025 Exposure Amounts in accordance with OJK Regulations
(LI2) as of December 31, 2025
31 Desember 2025
December 31, 2025
a b c
Item sesuai:
Uraian Suitable items:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Description
Jumlah Kerangka risiko Kerangka
Total kredit sekuritisasi
Risk framework Framework
credit securitization
(1) (2) (3) (4)
Nilai tercatat aset sesuai dengan cakupan konsolidasi ketentuan
kehati-hatian (sebagaimana dilaporkan pada template LI1)
23.676.397 9.918.623 -
Asset carrying value amount under scope of regulatory
consolidation (as per template LI1)
Nilai tercatat liabilitas sesuai lingkup sesuai dengan cakupan
konsolidasi ketentuan kehati-hatian (sebagaimana dilaporkan pada
template LI1) 21.470.495 - -
Liabilities carrying value amount under regulatory scope of
consolidation (as per template LI1)
Total nilai bersih sesuai dengan cakupan konsolidasi ketentuan
196 kehati-hatian
Total net amount under regulatory scope of consolidation
- - -
Nilai rekening administratif
208.018 63.656 -
Off-balance sheet amounts
Perbedaan valuasi
- - -
Differences in valuations
Perbedaan antara netting rules, selain dari yang termasuk
pada baris 2
- - -
Differences due to different netting rules, other than those already
included in row 2
Perbedaan provisi
- - -
Differences due to consideration of provisions
Perbedaan prudential filters
- - -
Differences due to prudential filters
Nilai eksposur yang dipertimbangkan, sesuai dengan cakupan
konsolidasi ketentuan kehati-hatian - - -
Exposure amounts considered for regulatory purposes
Analisis Kualitatif
Qualitative Analysis
2025 Laporan Tahunan
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Tanggung Jawab Sosial
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan Dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 2024
December 31, 2024
d e a b c d e
Item sesuai:
Suitable items:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kerangka Kerangka
Counterparty Kerangka Jumlah Kerangka Kerangka Counterparty Kerangka
credit risk risiko pasar Total risiko kredit sekuritisasi credit risk risiko pasar
Framework Risk framework Risk framework Framework Framework Risk framework
Counterparty market credit securitization Counterparty market
credit risk credit risk
(5) (6) (7) (3) (4) (5) (6)
292.571 - 21.119.145 - 21.119.145 89.532 -
- - 19.078.580 - 19.078.580 - -
- - - - - - -
197
- - 67.759 18.753 67.759 -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 198
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Penjelasan mengenai Perbedaan antara Nilai Eksposur Explanation of Differences between Exposure Amounts in
sesuai dengan Standar Akuntansi Keuangan dengan accordance with Financial Accounting Standards and OJK
Ketentuan OJK (LIA) Per 31 Desember 2025 Regulations (LIA) as of December 31, 2025
Uraian 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
(1) (2) (3)
Indonesia
Bank harus menjelaskan asal perbedaan antara
Data Nihil-Sampai dengan Data Nihil-Sampai dengan
nilai tercatat sesuai standar akuntansi keuangan,
akhir tahun 2025 tidak terdapat akhir tahun 2024 tidak terdapat
sebagaimana dilaporkan pada laporan keuangan dan nilai
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
perbedaan antara nilai eksposur perbedaan antara nilai eksposur
eksposur sesuai ketentuan kehati-hatian, sebagaimana
sesuai dengan Standar Akuntansi sesuai dengan Standar Akuntansi
terdapat pada template LI1 dan LI2.
keuangan dengan Ketentuan OJK keuangan dengan Ketentuan OJK
Bank shall explain the origin of differences between
Nil Data-By the end of 2024 there Nil Data-By the end of 2023 there
carrying value amount under financial accounting
is no difference between exposure is no difference between exposure
standards, as reported in the financial statements
amount under financial accounting amount under financial accounting
and exposure amounts under scope of regulatory, as
standards and OJK Provisions standards and OJK Provisions
contained in LI1 and LI2 templates.
a. Bank harus menjelaskan sumber perbedaan
signifikan antara nilai pada kolom (a) dan (b) di LI1.
Data Nihil Data Nihil
Bank must explain the source of significant
Nil Data Nil Data
differences between values in columns (a) and (b)
in LI1.
b. Bank harus menjelaskan sumber perbedaan antara
nilai tercatat dan nilai yang digunakan untuk tujuan
pengaturan yang tercantum pada LI2. Data Nihil Data Nihil
Bank must explain the source of difference between Nil Data Nil Data
carrying value amount and net amount for the
regulatory purposes listed on LI2.
c. Sesuai dengan implementasi dari panduan pada
198 valuasi prudensial, bank harus menjelaskan sistem
dan kontrol untuk memastikan estimasi valuasi
prudensial dan dapat diandalkan. Pengungkapan
Data Nihil Data Nihil
harus memasukkan:
Nil Data Nil Data
In accordance with the implementation of prudential
valuation guidelines, Bank must explain the system
and controls to ensure prudencial valuation
estimates and reliable. Disclosure must include:
i. Metodologi valuasi, termasuk penjelasan sejauh
mana penggunaan metodologi mark-to-market
dan mark-to-model. Data Nihil Data Nihil
Valuation methods, including explanations of Nil Data Nil Data
the use of mark-to-market and mark-to-model
methodologies.
ii. Deskripsi proses verifikasi harga independen.
Data Nihil Data Nihil
Description of the independent price verification
Nil Data Nil Data
process.
iii. Prosedur untuk penyesuaian valuasi atau
cadangan (termasuk deskripsi proses dan
metodologi untuk menilai posisi trading dengan
tipe instrumen). Data Nihil Data Nihil
Procedures for adjusting valuations or reserves Nil Data Nil Data
(including descriptions of processes and
methodologies for assessing trading positions
by instrument type).
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Komposisi Permodalan (CC1) Per 31 Desember 2025 Capital Composition (CC1) as of December 31, 2025
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
Komponen 31 Desember 2025 31 Desember 2024
No.
Component December 31, 2025 December 31, 2024
(1) (2) (3) (4)
CET 1: Instrumen dan Tambahan Modal Disetor
CET1: Instruments and Additional Paid-in Capital
Saham biasa (termasuk stock surplus)
1 Directly issued qualifying common share (and equivalent for non-joint 1.465.809 1.354.035
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
stock companies) capital plus related stock surplus
Laba ditahan
2 281.002 224.120
Retained earnings
Akumulasi penghasilan komprehensif lain (dan cadangan lain)
3 575.549 573.670
Accumulated other comprehensive income (and other reserves)
Modal yang termasuk phase out dari CET1
4 Directly issued capital subject to phase out from CET1 (only applicable to N/A N/A
non-joint stock companies)
Kepentingan Non Pengendali yang dapat diperhitungkan
5 Common share capital issued by subsidiaries and held by third parties - -
(amount allowed in group CET1)
CET1 sebelum regulatory adjustment
6 2.322.360 2.151.824
Common Equity Tier 1 capital before regulatory adjustments
CET 1: Faktor Pengurang
CET 1: Regulatory Adjustment
Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan
7 dalam trading book - -
Prudential valuation adjustments
8
Goodwill
N/A N/A 199
Goodwill (net of related tax liability)
Aset tidak berwujud lainnya (selain Mortgage-Servicing Rights)
9 Other intangibles other than mortgage-servicing rights (net of related tax - -
liability)
Aset pajak tangguhan yang berasal dari future profitability
10 Deferred tax assets that rely on future profitability excluding those arising - -
from temporary differences (net of related tax liability)
Cash-flow hedge reserve
11 - -
Cash-flow hedge reserve
Shortfall on provisions to expected losses
12 - -
Shortfall of provisions to expected losses
Keuntungan penjualan aset dalam transaksi sekuritisasi
13 Securitisation gain on sale (as set out in paragraph 562 of Basel II - -
framework)
Peningkatan/penurunan nilai wajar atas kewajiban keuangan (DVA)
14 - -
Gains and losses due to changes in own credit risk on fair valued liabilities
Aset pensiun manfaat pasti
15 - -
Defined-benefit pension fund net assets
Investasi pada saham sendiri (jika belum di net dalam modal di Laporan
Posisi Keuangan)
16 - -
Investments in own shares (if not already netted off paid-in capital on
reported balance sheet)
Kepemilikan silang pada instrumen CET 1 pada entitas lain
17 - -
Reciprocal cross-holdings in common equity
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
Komponen 31 Desember 2025 31 Desember 2024
No.
Component December 31, 2025 December 31, 2024
(1) (2) (3) (4)
Investasi pada modal bank, entitas keuangan dan asuransi diluar cakupan
konsolidasi secara ketentuan, net posisi short yang diperkenankan, di
mana Bank tidak memiliki lebih dari 10% modal saham yang diterbitkan
(jumlah di atas batasan 10%)
18 - -
Investments in the capital of Banking, financial and insurance entities that
are outside the scope of regulatory consolidation, net of eligible short
positions, where the Bank does not own more than 10% of the issued
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
share capital (amount above 10% threshold)
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%)
19 - -
Significant investments in the common stock of Banking, financial and
insurance entities that are outside the scope of regulatory consolidation,
net of eligible short positions (amount above 10% threshold)
Mortgage servicing rights
20 - -
Mortgage servicing rights (amount above 10% threshold)
Aset pajak tangguhan yang berasal dari perbedaan temporer (jumlah di
atas batasan 10%, net dari kewajiban pajak)
21 - -
Deferred tax assets arising from temporary differences (amount above
10% threshold, net of related tax liability)
Jumlah melebihi batasan 15% dari:
22 - -
Amount exceeding the 15% threshold
investasi signifikan pada saham biasa financials
23 - -
of which: significant investments in the common stock of financials
mortgage servicing rights
200 24
of which: mortgage servicing rights
- -
pajak tangguhan dari perbedaan temporer
25 - -
of which: deferred tax assets arising from temporary differences
Penyesuaian berdasarkan ketentuan spesifik nasional
26 - -
National specific regulatory adjustments
Selisih PPKA dan CKPN
26a. Difference between PPKA (Allowance for Asset Quality Assessment) and (431.712) (315.354)
CKPN (Allowance for Impairment Losses)
PPKA non produktif
26b. - -
Non-earning PPKA
Aset Pajak Tangguhan
26c. (37.646) (33.290)
Deferred Tax Assets
Penyertaan
26d. - -
Investments
Kekurangan modal pada perusahaan anak asuransi
26e. - -
Capital Shortfall in Insurance Subsidiaries
Eksposur sekuritisasi
26f. - -
Securitization Exposures
Lainnya
26g. - -
Others
Penyesuaian pada CET 1 akibat AT 1 dan Tier 2 lebih kecil daripada faktor
pengurangnya
27 - -
Regulatory adjustments applied to Common Equity Tier 1 due to
insufficient Additional Tier 1 and Tier 2 to cover deductions
Jumlah pengurang (regulatory adjustment) terhadap CET 1
28 (469.358) (348.644)
Total regulatory adjustments to Common equity Tier 1
Jumlah CET 1 setelah faktor pengurang
29 1.853.003 1.803.181
Common Equity Tier 1 capital (CET1)
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Komponen 31 Desember 2025 31 Desember 2024
No.
Component December 31, 2025 December 31, 2024
(1) (2) (3) (4)
Modal Inti Tambahan (AT 1): Instrumen
Additional Tier 1 capital: instruments
Instrumen AT 1 yang diterbitkan oleh Bank (termasuk stock surplus)
30 Directly issued qualifying Additional Tier 1 instruments plus related stock - -
surplus
Yang diklasifikasikan sebagai ekuitas berdasarkan standar akuntansi
31 - -
of which: classified as equity under applicable accounting standards
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Yang diklasifikasikan sebagai liabilitas berdasarkan standar akuntansi
32 - -
of which: classified as liabilities under applicable accounting standards
Modal yang termasuk phase out dari AT 1
33 Directly issued capital instruments subject to phase out from Additional - -
Tier 1
Instrumen AT 1 yang diterbitkan oleh Entitas Anak yang diakui dalam
perhitungan KPMM secara konsolidasi
34 Additional Tier 1 instruments (and CET1 instruments not included in row 5) - -
issued by subsidiaries and held by third parties (amount allowed in group
AT1)
Instrumen yang diterbitkan Entitas Anak yang termasuk phase out
35 - -
of which: instruments issued by subsidiaries subject to phase out
Jumlah AT 1 sebelum regulatory adjustment
36 - -
Additional Tier 1 capital before regulatory adjustments
Modal Inti Tambahan: Faktor Pengurang (Regulatory Adjustment)
Additional Tier 1 capital: regulatory adjustments
Investasi pada instrumen AT 1 sendiri
37 - -
Investments in own Additional Tier 1 instruments
Kepemilikan silang pada instrumen AT 1 pada entitas lain 201
38 - -
Reciprocal cross-holdings in Additional Tier 1 instruments
Investasi pada modal bank, entitas keuangan dan asuransi diluar cakupan
konsolidasi secara ketentuan, net posisi short yang diperkenankan, di
mana Bank tidak memiliki lebih dari 10% modal saham yang diterbitkan
(jumlah di atas batasan 10%)
39 - -
Investments in the capital of Banking, financial and insurance entities that
are outside the scope of regulatory consolidation, net of eligible short
positions, where the Bank does not own more than 10% of the issued
common share capital of the entity (amount above 10% threshold)
Investasi signifikan pada modal Bank, entitas keuangan dan asuransi
di luar cakupan konsolidasi secara ketentuan (net posisi short yang
diperkenankan)
40 - -
Significant investments in the capital of Banking, financial and insurance
entities that are outside the scope of regulatory consolidation (net of
eligible short positions)
Penyesuaian berdasarkan ketentuan spesifik nasional
41 - -
National specific regulatory adjustments
Penempatan dana pada instrumen AT 1 pada Bank lain
41a. - -
Placement of Funds in AT1 Instruments at Other Banks
Penyesuaian pada AT 1 akibat Tier 2 lebih kecil daripada faktor
pengurangnya
42 - -
Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier
2 to cover deductions
Jumlah faktor pengurang (regulatory adjustment) terhadap AT 1
43 - -
Total regulatory adjustments to Additional Tier 1 capital
Jumlah AT 1 setelah faktor pengurang
44 - -
Additional Tier 1 capital (AT1)
Jumlah Modal Inti (Tier 1) (CET 1 + AT 1)
45 1.853.003 1.803.181
Tier 1 capital (Tier 1) (CET 1 + AT 1)
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Komponen 31 Desember 2025 31 Desember 2024
No.
Component December 31, 2025 December 31, 2024
(1) (2) (3) (4)
Modal Pelengkap (Tier 2): Instrumen dan cadangan
Tier 2 capital: instruments and provisions
Instrumen Tier 2 yang diterbitkan oleh Bank (termasuk stock surplus)
46 - -
Directly issued qualifying Tier 2 instruments plus related stock surplus
Modal yang yang termasuk phase out dari Tier 2
47 - -
Directly issued capital instruments subject to phase out from Tier 2
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Instrumen Tier 2 yang diterbitkan oleh Entitas Anak yang diakui dalam
perhitungan KPMM secara konsolidasi
48 Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 - -
or 34) issued by subsidiaries and held by third parties (amount allowed in
group Tier 2)
Modal yang diterbitkan Entitas Anak yang termasuk phase out
49 - -
of which: instruments issued by subsidiaries subject to phase out
Cadangan umum PPKA atas aset produktif yang wajib dihitung dengan
50 jumlah paling tinggi sebesar 1,25% dari ATMR untuk Risiko Kredit 128.436 114.158
Provisions
Jumlah Modal Pelengkap (Tier 2) sebelum faktor pengurang
51 128.436 114.158
Tier 2 capital before regulatory adjustments
Modal Pelengkap (Tier 2): Faktor Pengurang (Regulatory Adjustment)
Tier 2 capital: regulatory adjustments
Investasi pada instrumen Tier 2 sendiri
52 - -
Investments in own Tier 2 instruments
202 53
Kepemilikan silang pada instrumen Tier 2 pada entitas lain
Reciprocal cross-holdings in Tier 2 instruments and other TLAC liabilities
- -
Investasi pada kewajiban TLAC modal bank, entitas keuangan dan
asuransi diluar cakupan konsolidasi secara ketentuan, net posisi short
yang diperkenankan, di mana Bank tidak memiliki lebih dari 10% modal
saham yang diterbitkan; nilai sebelumnya ditetapkan dengan threshold
5% namun tidak lagi memenuhi kriteria (untuk bank Sistemik)
54a - -
Investments in the other TLAC liabilities of banking, financial and insurance
entities that are outside the scope of regulatory consolidation and where
the bank does not own more than 10% of the issued common share capital
of the entity: amount previously designated for the 5% threshold but that
no longer meets the conditions (for G-SIBs only)
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)
54b - -
Investment in other TLAC liabilities of banking, financial, and insurance
entities outside the regulatory consolidation scope, where the Bank
does not hold more than 10% of the issued common shares of the entity:
amounts previously designated for the 5% threshold but no longer eligible
(applicable only to systemically important banks – 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)
55 - -
Significant investments in the capital and other TLAC liabilities of banking,
financial and insurance entities that are outside the scope of regulatory
consolidation (net of eligible short positions)
2025 Laporan Tahunan
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Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
Komponen 31 Desember 2025 31 Desember 2024
No.
Component December 31, 2025 December 31, 2024
(1) (2) (3) (4)
Penyesuaian berdasarkan ketentuan spesifik nasional
56 - -
National specific regulatory adjustments
56a Sinking fund - -
Penempatan dana pada instrumen Tier 2 pada Bank lain
56b - -
Placement of Funds in Tier 2 Instruments at Other Banks
Jumlah faktor pengurang (regulatory adjustment) Modal Pelengkap
57 - -
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Total regulatory adjustments to Tier 2 capital
Jumlah Modal Pelengkap (Tier 2) setelah regulatory adjustment
58 128.436 114.158
Tier 2 capital (T2)
Total Modal (Modal Inti + Modal Pelengkap)
59 1.981.438 1.917.338
Total capital
Total Aset Tertimbang Menurut Risiko (ATMR)
60 11.045.096 9.863.522
Total risk weighted assets
Rasio Kecukupan Pemenuhan Modal Minimum (KPMM) dan Tambahan Modal (Capital Buffer)
Capital ratios and buffers
Rasio CET 1 (persentase terhadap ATMR)
61 16,78% 18,28%
Common Equity Tier 1 (as a percentage of risk weighted assets)
Rasio Modal Inti Tier 1 (persentase terhadap ATMR)
62 16,78% 18,28%
Tier 1 (as a percentage of risk weighted assets)
Rasio Total Modal (persentase terhadap ATMR)
63 17,94% 19,44%
Total capital (as a percentage of risk weighted assets)
Buffer (persentase terhadap ATMR)
Institution specific buffer requirement (minimum CET1 requirement plus
64 capital conservation buffer plus countercyclical buffer requirements plus N/A N/A
G-SIB buffer requirement, expressed as a percentage of risk weighted
assets)
203
Capital Conservation Buffer
65 N/A N/A
Of which: capital conservation buffer requirement
Countercyclical Buffer
66 N/A N/A
Of which: Bank specific countercyclical buffer requirement
Higher loss absorbency requirement
67 N/A N/A
Of which: 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
68 persentase dari ATMR) yang tersedia untuk memenuhi Buffer. 0,00% 0,00%
For conventional commercial banks: CET1 available to meet the buffer
(percentage of RWA). For branch offices of banks 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
Rasio terendah CET 1 nasional (jika berbeda dengan Basel 3)
69 N/A N/A
National Common Equity Tier 1 minimum ratio
Rasio terendah Tier 1 nasional (jika berbeda dengan Basel 3)
70 N/A N/A
National Tier 1 minimum ratio
Rasio terendah total modal nasional (jika berbeda dengan Basel 3)
71 N/A N/A
National total capital minimum ratio
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 204
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(In million rupiah)
Komponen 31 Desember 2025 31 Desember 2024
No.
Component December 31, 2025 December 31, 2024
(1) (2) (3) (4)
Jumlah di bawah batasan pengurangan (sebelum pembobotan risiko)
Amounts below the thresholds for deduction (before risk weighting)
Investasi non-signifikan pada modal atau kewajiban TLAC lainnya pada
entitas keuangan lain
72 N/A N/A
Non-significant investments in the capital and other TLAC liabilities of
other financial entities
Investasi signifikan pada saham biasa entitas keuangan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
73 N/A N/A
Significant investments in the common stock of financial entities
Mortgage servicing rights (net dari kewajiban pajak)
74 N/A N/A
Mortgage servicing rights (net of related tax liability)
Aset pajak tangguhan yang berasal dari perbedaan temporer (net dari
kewajiban pajak)
75 N/A N/A
Deferred tax assets arising from temporary differences (net of related tax
liability)
Cap yang dikenakan untuk provisi pada Tier 2
Applicable caps on the inclusion of provisions in Tier 2
Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur
berdasarkan pendekatan standar (sebelum dikenakan cap)
76 N/A N/A
Provisions eligible for inclusion in Tier 2 in respect of exposures subject to
standardised approach (prior to application of cap)
Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan
77 standar N/A N/A
Cap on inclusion of provisions in Tier 2 under standardised approach
Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur
berdasarkan pendekatan IRB (sebelum dikenakan cap)
204 78
Provisions eligible for inclusion in Tier 2 in respect of exposures subject to
N/A N/A
internal ratings-based approach (prior to application of cap)
Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan IRB
79 Cap for inclusion of provisions in Tier 2 under internal ratings-based N/A N/A
approach
Instrumen Modal yang termasuk phase out (hanya berlaku antara 1 Januari 2018 s.d. 1 Januari 2022)
Capital instruments subject to phase-out arrangements (only applicable between January 1, 2018 and January 1, 2022)
Cap pada CET 1 yang temasuk phase out
80 N/A N/A
Current cap on CET1 instruments subject to phase out arrangements
Jumlah yang dikecualikan dari CET 1 karena adanya cap (kelebihan di atas
cap setelah redemptions dan maturities)
81 N/A N/A
Amount excluded from CET1 due to cap (excess over cap after
redemptions and maturities)
Cap pada AT 1 yang temasuk phase out
82 N/A N/A
Current cap on AT1 instruments subject to phase out arrangements
Jumlah yang dikecualikan dari AT 1 karena adanya cap (kelebihan di atas
cap setelah redemptions dan maturities)
83 N/A N/A
Amount excluded from AT1 due to cap (excess over cap after redemptions
and maturities)
Cap pada Tier 2 yang temasuk phase out
84 N/A N/A
Current cap on T2 instruments subject to phase out arrangements
Jumlah yang dikecualikan dari Tier 2 karena adanya cap (kelebihan di atas
cap setelah redemptions dan maturities)
85 N/A N/A
Amount excluded from T2 due to cap (excess over cap after redemptions
and maturities)
Analisis Kualitatif
Qualitative Analysis
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Rekonsiliasi Permodalan (CC2) Per 31 Desember 2025 Capital Reconciliation (CC2) as of December 31, 2025
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
a b a b
Uraian Nilai tercatat Nilai tercatat
Description berdasarkan berdasarkan
Neraca Publikasi prinsip kehati- Neraca Publikasi prinsip kehati-
Published hatian Published hatian
Balance Sheet Carrying value Balance Sheet Carrying value
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
under prudential under prudential
principles principles
(1) (2) (3) (4) (5)
Indonesia
Indonesia
Aset
Asset
Kas
269.239 269.239 282.627 282.627
Cash
Penempatan pada Bank Indonesia
1.497.256 1.497.256 1.400.555 1.400.555
Deposits in Bank Indonesia
Penempatan pada bank lain
350.627 350.627 158.925 158.925
Deposits in other banks
Tagihan spot dan derivatif
- - - -
Spot Bills and Derivatives
Surat berharga yang dimiliki
2.575.085 2.575.085 1.853.277 1.853.277
Securities Owned
(Repo) 205
148.723 148.723 292.963 292.963
(Repo)
(Reverse Repo)
1.462.269 1.462.269 447.605 447.605
(Reverse Repo)
Tagihan akseptasi
- - - -
Acceptance receivables
Kredit yang diberikan
16.766.825 16.766.825 16.130.663 16.130.663
Credit provided
Pembiayaan syariah
- - - -
Sharia Financing
Penyertaan modal
1.186 1.186 978 978
Capital participation
Aset keuangan lainnya
- - - -
Other Financial Assets
Cadangan kerugian penurunan nilai aset
keuangan -/-
(222.800) (222.800) (208.880) (208.880)
Allowance for Impairment Losses on Financial
Assets
a. Surat berharga
- - - -
a. Securities
b. Kredit
(222.793) (222.793) (208.860) (208.860)
b. Credit
c. Lainnya
(7) (7) (20) (20)
c. Other
Aset tidak berwujud
7.149 7.149 5.260 5.260
Intangible Assets
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Management Discussion and Analysis
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(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
a b a b
Uraian Nilai tercatat Nilai tercatat
Description berdasarkan berdasarkan
Neraca Publikasi prinsip kehati- Neraca Publikasi prinsip kehati-
Published hatian Published hatian
Balance Sheet Carrying value Balance Sheet Carrying value
under prudential under prudential
principles principles
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5)
Akumulasi amortisasi aset tidak berwujud -/-
Accumulated Amortization of Intangible Assets (4.503) (4.503) (3.137) (3.137)
-/-
Aset tetap dan inventaris
921.594 921.594 598.303 598.303
Fixed Assets and Inventory
Akumulasi penyusutan aset tetap dan inventaris
-/-
(273.163) (273.163) (246.937) (246.937)
Accumulated Depreciation of Fixed Assets and
Inventory -/-
Aset non produktif
- - - -
Non-productive Assets
a. Properti terbengkalai
- - - -
a. Abandoned Property
b. Aset yang diambil alih
- - - -
b. Foreclosed Assets
c. Rekening tunda
- - - -
c. Suspense account
206 d. Aset antar kantor
- - - -
d. Inter-office Assets
Aset lainnya
176.909 176.909 406.942 406.942
Other Assets
Total aset
23.676.397 23.676.397 21.119.145 21.119.145
Total Assets
Kewajiban
Liabilities
Giro
2.117.779 2.117.779 1.122.173 1.122.173
Current Account
Tabungan
2.712.052 2.712.052 2.732.066 2.732.066
Savings
Deposito
13.376.988 13.376.988 11.184.773 11.184.773
Deposit
Uang elektronik
- - - -
Electronic Money
Liabilitas kepada Bank Indonesia
- - - -
Liabilities to Bank Indonesia
Liabilitas kepada Bank Lain
252.460 252.460 725.439 725.439
Liabilities to Other Banks
Liabilitas spot dan derivatif/forward
- - - -
Spot and Derivative/Forward Liabilities
Liabilitas atas surat berharga yang dijual
dengan janji dibeli kembali (repo)
149.494 149.494 292.412 292.412
Liability for Securities Sold Under Agreements
to Repurchase (Repo)
Liabilitas akseptasi
- - - -
Acceptance liabilities
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
a b a b
Uraian Nilai tercatat Nilai tercatat
Description berdasarkan berdasarkan
Neraca Publikasi prinsip kehati- Neraca Publikasi prinsip kehati-
Published hatian Published hatian
Balance Sheet Carrying value Balance Sheet Carrying value
under prudential under prudential
principles principles
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5)
Surat berharga yang diterbitkan
749.392 749.392 748.480 748.480
Securities issued
Pinjaman/pembiayaan yang diterima
1.600.000 1.600.000 1.850.000 1.850.000
Loans/Financing Accepted
Setoran jaminan
16 16 1 1
Security deposits
Liabilitas antar kantor
- - - -
Inter-office liabilities
Liabilitas lainnya
512.316 512.316 423.237 423.237
Other Liabilities
Kepentingan minoritas
- - - -
Minority Interest
Total kewajiban
21.470.495 21.470.495 19.078.580 19.078.580
Total Liabilities
Ekuitas
Equity
Modal disetor
1.400.068 1.400.068 1.327.118 1.327.118 207
Paid-up Capital
a. Modal dasar
5.000.000 5.000.000 5.000.000 5.000.000
a. Authorized Capital
b. Modal yang belum disetor -/-
(3.599.932) (3.599.932) (3.672.882) (3.672.882)
b. Unpaid Capital -/-
c. Saham yang dibeli kembali (treasury stock)
-/- - - - -
c. Shares Repurchased (treasury stock) -/-
Tambahan modal disetor
65.741 65.741 26.917 26.917
Additional Paid-in Capital
a. Agio
11.966 11.966 11.966 11.966
a. Agio
b. Disagio -/-
- - - -
b. Disagio -/-
c. Modal sumbangan
- - - -
c. Capital contribution
d. Dana setoran modal
53.775 53.775 14.951 14.951
d. Capital paid in advance
e. Lainnya
- - - -
e. Others
Penghasilan komprehensif lainnya
72.734 72.734 77.933 77.933
Other Comprehensive Income
a. Keuntungan
214.002 214.002 212.536 212.536
a. Profit
b. Kerugian -/-
(141.269) (141.269) (134.603) (134.603)
b. Loss -/-
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 208
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
a b a b
Uraian Nilai tercatat Nilai tercatat
Description berdasarkan berdasarkan
Neraca Publikasi prinsip kehati- Neraca Publikasi prinsip kehati-
Published hatian Published hatian
Balance Sheet Carrying value Balance Sheet Carrying value
under prudential under prudential
principles principles
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5)
Cadangan
386.357 386.357 384.477 384.477
Reserve
a. Cadangan umum
386.357 386.357 384.477 384.477
a. General Reserve
b. Cadangan tujuan
- - - -
b. Appropriated reserves
Laba/rugi
281.002 281.002 224.120 224.120
Profit/Loss
a. Tahun-tahun lalu
- - 224.120 224.120
a. Past Years
b. Tahun berjalan
281.002 281.002 - -
b. Current Year
c. Dividen yang dibayarkan -/-
- - - -
c. Dividends Paid -/-
Total Ekuitas
2.205.902 2.205.902 2.040.565 2.040.565
Total Equity
208 Total Kewajiban dan Ekuitas
23.676.397 23.676.397 21.119.145 21.119.145
Total Liabilities and Equity
Kewajiban Komitmen dan Kewajiban Kontijensi
Committed Obligations and Contingent Liabilities
Kewajiban Komitmen
204.437 204.437 51.745 51.745
Commitment Obligation
Kewajiban Kontijensi
3.581 3.581 16.015 16.015
Contingent Liability
Total Kewajiban Komitmen dan Kontijensi
Total Liabilities of Commitments and 208.018 208.018 67.759 67.759
Contingencies
Analisis Kualitatif
Qualitative Analysis
2025 Laporan Tahunan
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Fitur Utama Instrumen Permodalan dan Instrumen TLAC- Key Features of Capital Instruments and TLAC-Eligible
Eligible (CCA) Per 31 Desember 2025 Instruments (CCA) as of December 31, 2025
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Uraian Informasi Informasi
No. Kuantitatif/Kualitatif Kuantitatif/Kualitatif
Description
Quantitative/ Quantitative/
Qualitative Qualitative
Information Information
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4)
Penerbit
1 Bank SulutGo Bank SulutGo
Issuer
Nomor identifikasi
2 Unique identifier (eg CUSIP, ISIN or Bloomberg identifier for private - -
placement)
Hukum yang digunakan
3 Indonesia Indonesia
Governing law(s) of the instrument
Sarana yang memungkinkan kewajiban pelaksanaan pada
Bagian 13 dari Lembar Istilah TLAC tercapai (untuk instrumen TLAC sah
lainnya yang diatur oleh hukum asing)
3a - -
Means by which enforceability requirement of Section 13 of the TLAC
Term Sheet is achieved (for other TLAC-eligible instruments governed
by foreign law)
Perlakuan Instrumen berdasarkan ketentuan KPMM
Treatment of Instruments in accordance with CAR Regulations
Pada saat masa transisi
4
Transitional Basel III rules
setelah masa transisi
209
5 CET 1 CET 1
Post-transitional Basel III rules
Apakah instrumen eligible untuk Individu/Konsolidasi atau Konsolidasi
Individu Individu
6 dan Individu
Individual Individual
Eligible at solo/group/group and solo
Jenis Instrumen Saham biasa Saham biasa
7
Instrument type (types to be specified by each jurisdiction) Common stock Common stock
Jumlah yang diakui dalam perhitungan KPMM
8 Amount recognised in regulatory capital (currency in millions, as of most 1.853.003 1.803.181
recent reporting date)
Nilai par dari instrumen
9 1.853.003 1.803.181
Par value of instrument
Klasifikasi sesuai standar akuntansi keuangan Ekuitas Ekuitas
10
Accounting classification Equity Equity
Tanggal penerbitan
11 - -
Original date of issuance
Tidak ada jatuh tempo (perpetual) atau dengan jatuh tempo Perpetual Perpetual
12
Perpetual or dated Perpetual Perpetual
Tidak ada tanggal Tidak ada tanggal
Tanggal jatuh tempo
13 jatuh tempo jatuh tempo
Original maturity date
No maturity date No maturity date
Eksekusi call option atas persetujuan Otoritas Jasa Keuangan Tidak Tidak
14
Issuer call subject to prior supervisory approval No No
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 210
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Uraian Informasi Informasi
No. Kuantitatif/Kualitatif Kuantitatif/Kualitatif
Description
Quantitative/ Quantitative/
Qualitative Qualitative
Information Information
(1) (2) (3) (4)
Tanggal call option, jumlah penarikan dan persyaratan call option lainnya
15 (bila ada) N/A N/A
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Optional call date, contingent call dates and redemption amount
Subsequent call option
16 N/A N/A
Subsequent call dates, if applicable
Kupon/dividen Deviden Deviden
Coupons/dividends Dividend Dividend
Dividen/ kupon dengan bunga tetap atau floating Floating Floating
17
Fixed or floating dividend/coupon Floating Floating
Tingkat dari coupon rate atau index lain yang menjadi acuan
18 N/A N/A
Coupon rate and any related index
Ada atau tidaknya dividend stopper Tidak Tidak
19
Existence of a dividend stopper No No
Fully discretionary; partial atau mandatory
20 Mandatory Mandatory
Fully discretionary, partially discretionary or mandatory
Apakah terdapat fitur step up atau insentif lain Tidak Tidak
21
Existence of step-up or other incentive to redeem No No
Non-kumulatif atau kumulatif Non-cumulative Non-cumulative
22
Non-cumulative or cumulative Non-cumulative Non-cumulative
210 23
Dapat dikonversi atau tidak dapat dikonversi Non-convertible Non-convertible
Convertible or non-convertible Non-convertible Non-convertible
Jika dapat dikonversi, sebutkan trigger point-nya
24 N/A N/A
If convertible, conversion trigger(s)
Jika dapat dikonversi, apakah seluruh atau sebagian
25 N/A N/A
If convertible, fully or partially
Jika dapat dikonversi, bagaimana rate konversinya
26 N/A N/A
If convertible, conversion rate
Jika dapat dikonversi; apakah mandatory atau optional
27 N/A N/A
If convertible, mandatory or optional conversion
Jika dapat dikonversi, sebutkan jenis instrumen konversinya
28 N/A N/A
If convertible, specify instrument type convertible into
Jika dapat dikonversi, sebutkan issuer of instrument it converts into
29 N/A N/A
If convertible, specify issuer of instrument it converts into
Fitur write-down Tidak Tidak
30
Writedown feature No No
Jika terjadi write-down, sebutkan trigger-nya
31 N/A N/A
If writedown, writedown trigger(s)
Jika terjadi write-down, apakah penuh atau sebagian
32 N/A N/A
If writedown, full or partial
Jika terjadi write down; permanen atau temporer
33 N/A N/A
If writedown, permanent or temporary
Jika terjadi write down temporer, jelaskan mekanisme write-up
34 N/A N/A
If temporary write-own, description of writeup mechanism
Tipe subordinasi
34a N/A N/A
Type of subordination
Hierarki instrumen pada saat likuidasi
Position in subordination hierarchy in liquidation (specify instrument type Last right Last right
35
immediately senior to instrument in the insolvency creditor hierarchy of Last right Last right
the legal entity concerned).
2025 Laporan Tahunan
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In million rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Uraian Informasi Informasi
No. Kuantitatif/Kualitatif Kuantitatif/Kualitatif
Description
Quantitative/ Quantitative/
Qualitative Qualitative
Information Information
(1) (2) (3) (4)
Apakah terdapat fitur yang non-compliant Tidak Tidak
36
Non-compliant transitioned features No No
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jika Ya, jelaskan fitur yang non-compliant
37 N/A N/A
If yes, specify non-compliant features
Analisis Kualitatif
Qualitative Analysis
Pendekatan Manajemen Risiko Bank (OVA) Per 31 Bank Risk Management Approach (OVA) as of December
Desember 2025 31, 2025
PENDEKATAN MANAJEMEN RISIKO
RISK MANAGEMENT APPROACH
Model Bisnis yang ditentukan dan interaksi dengan Profil Risiko keseluruhan dan bagaimana profil risiko bank
berinteraksi dengan toleransi risiko yang telah disetujui direksi
I.
Defined Business Model and interaction with the overall risk profile and how the Bank’s risk profile interacts with the risk
tolerance that has been approved by the Board of Directors
Limit Risiko Bank
Risk Appetite Risk Tolerance
211
Bank’s Risk Limit
RISIKO KREDIT
1
CREDIT RISK
KONSENTRASI KREDIT KOMERSIL
a. 12,20% 11% <12,20%
COMMERCIAL CREDIT CONCENTRATION
KONSENTRASI KREDIT KONSUMER
b. 87,80% 86% <87,80%
CONSUMER CREDIT CONCENTRATION
COUNTERPARTY
c.
COUNTERPARTY
BANK PEMERINTAH Rp500 miliar
-
GOVERNMENT BANK IDR500 billion
BANK DAERAH Rp500 miliar
-
REGIONAL BANK IDR500 billion
BANK SWASTA NASIONAL Rp350 miliar
-
NATIONAL PRIVATE BANK ID350 billion
BANK SWASTA ASING Rp250 miliar
-
FOREIGN PRIVATE BANK IDR250 billion
NPL
d. <5% 0
NPL
RISIKO PASAR
2
MARKET RISK
PORTOFOLIO SURAT BERHARGA BERISIKO YANG DIMILIKI
Rp200 miliar Rp200 miliar
a. (TRADING)
IDR200 billion IDR200 billion
PORTFOLIO OF RISK SECURITIES OWNED (TRADING)
KERUGIAN SURAT BERHARGA TAHUNAN (TRADING) Rp3 miliar Rp3 miliar
b.
ANNUAL SECURITIES LOSS (TRADING) IDR3 billion IDR3 billion
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 212
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Limit Risiko Bank
Risk Appetite Risk Tolerance
Bank’s Risk Limit
RISIKO OPERASIONAL
3
OPERATIONAL RISK
FRAUD (DIBANDING TOTAL PEGAWAI, KONSOLIDASI)
a.
FRAUD (COMPARED TO TOTAL EMPLOYEES, CONSOLIDATED)
NOMINAL Rp5 miliar Rp10 miliar
-
NOMINAL IDR5 billion IDR10 billion
JUMLAH KEJADIAN
- 30 31
NUMBER OF EVENTS
PHK (DIBANDING TOTAL PEGAWAI, KONSOLIDASI)
b. LAYOFFS (COMPARED TO TOTAL EMPLOYEES, 30 31
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
CONSOLIDATED)
TURN OVER PEGAWAI, JUMLAH YANG KELUAR/TOTAL
PEGAWAI
c. >1%-<5% 0
TURN OVER EMPLOYEES, NUMBER OF OUT/TOTAL
EMPLOYEES
PELANGGARAN PEGAWAI (TOTAL PEGAWAI, KONSOLIDASI)
d. 101 101
EMPLOYEE VIOLATIONS (TOTAL EMPLOYEES, CONSOLIDATED)
PENGADUAN NASABAH
e. <120 150
CUSTOMER COMPLAINTS
RATIO PEGAWAI KONTRAK: PEGAWAI TETAP (INCLUDE CAPEG)
f. CONTRACT EMPLOYEE RATIO: PERMANENT EMPLOYEE ≤ 25% 0
(INCLUDE EMPLOYEE CANDIDATE)
RISIKO LIKUIDITAS
4
LIQUIDITY RISK
GWM
a.
GWM
PRIMER
- 3,5% 3,5%
PRIMARY
212 SEKUNDER
- 6,0% 6,0%
SECONDARY
LOAN TO FUNDING RATIO (LFR)
b. 84-94% 84-94%
LOAN TO FUNDING RATIO (LFR)
MATURITY PROFIL
c. 10% 20%
MATURITY PROFILE
PEMELIHARAAN KAS MINIMUM
d. ≥ 2,5% x DPK >1%-<2,5% x DPK
MINIMUM CASH MAINTENANCE
RATIO DEPOSITO INTI TERHADAP TOTAL DPK
e. ≤44,28% >44,28%-< 60%
RATIO OF CORE DEPOSITS TO TOTAL TPF
RATIO DEPOSITO TERHADAP TOTAL DPK
f. ≤73,46%-65% ≥73,46%-72%
DEPOSIT RATIO TO TOTAL TPF
KOMPOSISI DEPOSITO YANG RATE SENSITIVE (DIATAS LPS
RATE) DIBANDING TOTAL DEPOSITO
g ≤70% >70%-< 72%
RATE SENSITIVE DEPOSIT COMPOSITION (ABOVE LPS RATE)
THAN TOTAL DEPOSIT
GAP ANTARA ASET DAN LIABILITAS
h.
GAP BETWEEN ASSETS AND LIABILITIES
> -Rp1,6 triliun – <
JANGKA WAKTU > 1-3 BULAN ≤-Rp1,6 triliun -Rp1,7 triliun
-
TERM > 1-3 MONTHS ≤-IDR1.6 trillion > -IDR1.6 trillion –
< -IDR1.7 trillion
> -Rp1,2 triliun – <
JANGKA WAKTU > 3-6 BULAN ≤-Rp1,2 triliun -Rp1,3 triliun
-
TERM > 3-6 MONTHS ≤-IDR1.2 trillion > -IDR1.2 trillion –
< -IDR1.3 trillion
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Limit Risiko Bank
Risk Appetite Risk Tolerance
Bank’s Risk Limit
> -Rp1,5 triliun – <
JANGKA WAKTU > 6-12 BULAN ≤-Rp1,5 triliun -Rp1,7 triliun
-
TERM > 6-12 MONTHS ≤-IDR1.5 trillion > -IDR1.5 trillion –
< -IDR1.7 trillion
> -Rp7 triliun –
JANGKA WAKTU > 12 BULAN ≤ Rp7 triliun < -Rp7,8triliun
-
TERM > 12 MONTHS ≤ IDR7 trillion > -IDR7trillion – <
-IDR7.8 trillion
TOTAL ASET LIKUID TERHADAP TOTAL ASET
i. 13,69% 10,00%
TOTAL LIQUID ASSETS TO TOTAL ASSETS
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
No Limit Risiko Bank
Risk Appetite Risk Tolerance
No Limit Bank Risk
RISIKO STRATEJIK
5
STRATEGIC RISK
RASIO KPMM (CAR)
a. 100,00% 80,00%
KPMM RATIO (CAR)
ROE
b. 100,00% 80,00%
ROE
ROA
c. 100,00% 80,00%
ROA
NIM
d. 100,00% 80,00%
NIM
RIM
e. 84-94% 84-94%
RIM
LABA BERSIH
f. 100,00% 80,00%
NET PROFIT
213
FEE BASED INCOME/PENDAPATAN OPERASIONAL
g. 100,00% 80,00%
FEE BASED INCOME/OPERATING INCOME
TOTAL KREDIT
h. 100,00% 80,00%
TOTAL CREDIT
TOTAL DPK
i. 100,00% 80,00%
TOTAL TPF
NPL
j. <5% 5,00%
NPL
EXTRACOMTABLE
k. 100,00% 70,00%
EXTRACOMTABLE
BOPO
l. ≥100% 110,00%
BOPO
DEVIASI ANGGARAN
m.
BUDGET DEVIATION
≥ -5% sampai
ASET
- 0 dengan ≤ 5%
ASSET
≥ -5% to ≤ 5%
≥ -5% sampai ≥ -7,5% sampai
LABA RUGI
- dengan ≤ 5% dengan < 7,5%
PROFIT AND LOSS
≥ -5% to ≤ 5% ≥ -7.5% to < 7.5%
≥ -7,5% sampai
PENDAPATAN
- ≥-5% dengan < -5%
INCOME
≥ -7.5% to < -5%
≥ 5% sampai
BEBAN
- ≤ 5% dengan < 7,5%
EXPENSE
≥ 5% to < 7.5%
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 214
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
No Limit Risiko Bank
Risk Appetite Risk Tolerance
No Limit Bank Risk
BATAS WAKTU PENYELESAIAN ANGGARAN
n. 90 Hari/Days -
BUDGET SETTLEMENT DEADLINE
REALISASI RENCANA BISNIS
o.
BUSINESS PLAN REALIZATION
REALISASI
SESUAI TARGET
RBB (100%) REALISASI <100%
RASIO MODAL INTI
- REALIZATION REALIZATION
CORE CAPITAL RATIO
ACCORDING <100%
TO RBB TARGET
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(100%)
REALISASI
REALISASI LABA
SESUAI TARGET
BRUTO <95%-
RBB (100%)
RENTABILITAS >90%
- REALIZATION
PROFITABILITY GROSS PROFIT
ACCORDING
REALIZATION
TO RBB TARGET
>90%–<95%
(100%)
RISIKO KEPATUHAN
6
COMPLIANCE RISK
KETERLAMBATAN LAPORAN EKSTERNAL
a.
EXTERNAL REPORT DELAY
tanggal 20 bulan tanggal 30 bulan
ICAAP berjalan berjalan
-
ICAAP 20th of the current 30th of the current
month month
s.d 15 hari kerja
PROFIL RISIKO 12 hari kerja
- up to 15 working
RISK PROFILE 12 working days
days
214 tanggal 20 bulan tanggal 30 bulan
TINGKAT KESEHATAN BANK berjalan berjalan
-
BANK HEALTH LEVEL 20th of the current 30th of the current
month month
BMPK
b.
BMPK
PIHAK TERKAIT
- 8,00% 10,00%
RELATED PARTIES
PIHAK TIDAK TERKAIT
- 18,00% 20,00%
UNRELATED PARTIES
RISIKO HUKUM
7
LEGAL RISK
PENYELESAIAN MASALAH HUKUM 1 KASUS HUKUM 2 KASUS HUKUM
a.
SETTLEMENT OF LEGAL PROBLEMS 1 LEGAL CASE 2 LEGAL CASES
RISIKO REPUTASI
8
REPUTATION RISK
PUBLIKASI NEGATIF
a.
NEGATIVE PUBLICATIONS
MEDIA LOKAL (CETAK) ≤ 7 kali
-
LOCAL MEDIA (PRINT) ≤ 7 times
MEDIA NASIONAL (CETAK & ONLINE) ≤ 7 kali
-
NATIONAL MEDIA (PRINT & ONLINE) ≤ 7 times
MEDIA SOSIAL ≤ 7 kali
-
SOCIAL MEDIA ≤ 7 times
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Corporate Social Responsibility
Struktur Tata Kelola risiko: tanggung jawab Bank (pengawasan dan delegasi otoritas, rincian tanggung jawab
berdasarkan jenis risiko, unit bisnis, dll); hubungan antar struktur organisasi yang terlibat dalam manajemen risiko
(yaitu direksi, pejabat eksekutif, komite risiko yang terpisah, komite manajemen risiko, fungsi kepatuhan, dan
II. fungsi internal audit).
Risk Governance Structure: Bank responsibilities (supervision and delegation of authority, details of responsibilities by type
of risk, business unit, etc.); relationships among organizational structures involved in risk management (i.e. Board of Directors,
executive officers, separate Risk Committee, Risk Management Committee, compliance function, and internal audit function).
Tugas dan wewenang masing-masing bidang dalam penerapan Manajemen Risiko meliputi:
The duties and authorities of each field in the application of Risk Management include:
Dewan Komisaris, dibantu oleh Komite Pemantau Risiko mempunyai kewenangan untuk:
1
The Board of Commissioners, assisted by the Risk Monitoring Committee has the authority to:
Menyetujui kebijakan manajemen risiko termasuk strategi dan kerangka manajemen risiko yang ditetapkan
sesuai dengan tingkat risiko yang akan diambil (risk appetite) dan toleransi risiko (risk tolerance) Bank.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1
Approve the risk management policy including the strategy and risk management framework that is set
accordingly with the level of risk to be taken (risk appetite) and risk tolerance (risk tolerance) of the Bank.
Mengevaluasi kebijakan manajemen risiko dan strategi manajemen risiko paling kurang satu kali dalam
satu tahun atau dalam frekuensi yang lebih sering dalam hal terdapat perubahan faktor-faktor yang
2 mempengaruhi kegiatan usaha Bank secara signifikan.
Evaluate risk management policies and risk management strategies at least once a year or more frequently
in the event that there are changes in factors that significantly affect the Bank’s business activities.
Mengevaluasi pertanggungjawaban Direksi dan memberikan arahan perbaikan atas pelaksanaan kebijakan
manajemen risiko secara berkala. Evaluasi dilakukan dalam rangka memastikan bahwa Direksi mengelola
aktivitas dan seluruh risiko Bank secara efektif.
3
Evaluate the accountability of the Board of Directors and provide direction for improvement of the
implementation of risk management policies on a regular basis. Evaluation is carried out in order to ensure
that the Board of Directors manage the activities and all risks of the Bank effectively.
Memastikan kebijakan dan proses manajemen risiko dilaksanakan secara efektif dan terintegrasi dalam
proses manajemen risiko secara keseluruhan.
4
Ensure that risk management policies and processes are implemented effectively and integrated into the
overall risk management process.
Direktur Utama, dibantu oleh Komite Manajemen Risiko berwenang dan bertanggung jawab atas pelaksanaan
manajemen risiko di Bank secara keseluruhan, termasuk memastikan pelaksanaan langkah-langkah perbaikan atas
permasalahan atau penyimpangan dalam kegiatan usaha Bank yang menjadi temuan SKAI. Rekomendasi dari Komite 215
Manajemen Risiko wajib menjadi bahan pertimbangan utama bagi Direktur Utama dalam pengambilan keputusan
bisnis Bank.
2
The President Director, assisted by the Risk Management Committee, is authorized and responsible for the
implementation of risk management in the Bank as a whole, including ensuring the implementation of corrective
measures for problems or irregularities in the Bank’s business activities that are found by SKAI. Recommendations
from the Risk Management Committee must be the main consideration for the President Director in making business
decisions for the Bank.
Direktur Kepatuhan untuk Divisi Manajemen Risiko dengan wewenang dan tanggung jawab:
3
Compliance Director for Risk Management Division with authority and responsibility:
Menyusun kebijakan, strategi, dan kerangka manajemen risiko secara tertulis dan komprehensif termasuk
limit risiko secara keseluruhan dan per jenis risiko, dengan memperhatikan tingkat risiko yang akan diambil
dan toleransi risiko sesuai kondisi Bank serta memperhitungkan dampak risiko terhadap kecukupan
permodalan. Setelah mendapat persetujuan dari Dewan Komisaris maka Direksi menetapkan kebijakan,
strategi, dan kerangka manajemen risiko dimaksud.
1
Develop written and comprehensive risk management policies, strategies and frameworks including overall
risk limits and per type of risk, taking into account the level of risk to be taken and risk tolerance according
to the Bank’s conditions and taking into account the impact of risk on capital adequacy. After obtaining
approval from the Board of Commissioners, the Board of Directors shall determine the policy, strategy, and
risk management framework.
Menyusun, menetapkan, dan mengkinikan prosedur dan alat untuk mengidentifikasi, mengukur, memonitor,
2 dan mengendalikan risiko.
Develop, establish, and update procedures and tools to identify, measure, monitor and control risks.
Mengevaluasi dan/atau mengkinikan kebijakan, strategi, dan kerangka manajemen risiko paling kurang satu
kali dalam satu tahun atau dalam frekuensi yang lebih sering dalam hal terdapat perubahan faktor-faktor
yang mempengaruhi kegiatan usaha Bank, eksposur risiko, dan/atau profil risiko secara signifikan.
3
Evaluate and/or update risk management policies, strategies and frameworks at least once a year or more
frequently in the event that there are changes in factors that significantly affect the Bank’s business
activities, risk exposure, and/or risk profile.
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Management Discussion and Analysis
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Menetapkan struktur organisasi termasuk wewenang dan tanggung jawab yang jelas pada setiap jenjang
jabatan yang terkait dengan penerapan manajemen risiko.
4
Establish organizational structure including clear authority and responsibility at each level of position
related to the implementation of risk management.
Bertanggung jawab atas pelaksanaan kebijakan, strategi, dan kerangka manajemen risiko yang telah
disetujui oleh Dewan Komisaris serta mengevaluasi dan memberikan arahan berdasarkan laporan-laporan
yang disampaikan oleh Divisi Manajemen Risiko termasuk laporan mengenai Profil Risiko.
5
Responsible for the implementation of policies, strategies, and risk management frameworks that have
been approved by The Board of Commissioners which also evaluates and provides direction based on the
reportss submitted by the Risk Management Division including reports on the risk profile.
Memastikan seluruh risiko yang material dan dampak yang ditimbulkan oleh risiko dimaksud telah
ditindaklanjuti dan menyampaikan laporan pertanggungjawaban kepada Dewan Komisaris secara berkala.
Laporan dimaksud antara lain memuat laporan perkembangan dan permasalahan terkait risiko yang material
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
disertai langkah-langkah perbaikan yang telah, sedang, dan akan dilakukan.
6
Ensure that all material risks and impacts caused by these risks have been followed up and submit
accountability reports to the Board of Commissioners on a regular basis. The report includes, among
otherss, reports on progress and problems related to material risks along with corrective measures that have
been, are being, and will be taken.
Mengembangkan Budaya Manajemen Risiko termasuk kesadaran risiko pada seluruh jenjang organisasi,
antara lain meliputi komunikasi yang memadai kepada seluruh jenjang organisasi tentang pentingnya
pengendalian intern yang efektif.
7
Developing a Risk Management Culture including risk awareness at all levels of the organization, including
adequate communication to all levels of the organization regarding the importance of effective internal
control.
Memastikan kecukupan dukungan keuangan dan infrastruktur untuk mengelola dan mengendalikan risiko.
8
Ensure adequate financial support and infrastructure to manage and control risk.
Memastikan bahwa fungsi manajemen risiko telah diterapkan secara independen yang dicerminkan antara
lain adanya pemisahan fungsi antara Divisi Manajemen Risiko yang melakukan identifikasi, pengukuran,
pemantauan dan pengendalian risiko dengan satuan kerja yang melakukan dan menyelesaikan transaksi.
9 Ensuring that the risk management function has been implemented independently which is reflected
in, among others, the separation of functions between the Risk Management Division which carries out
identification, measurement, monitoring and control of risk and the work unit that performs and completes
transactions
216 Bertanggung jawab sepenuhnya kepada pemegang saham melalui Komisaris, untuk memastikan bahwa
seluruh risiko di bidang tugasnya telah dikelola dengan baik.
10
Fully responsible to shareholders through the Bsoard of Commissioners, to ensure that all risks in the field
of work have been managed properly.
Bertanggung jawab sepenuhnya terhadap kerugian finansial atau pengurangan nilai saham yang
disebabkan tidak terkendalinya risiko yang menyangkut bidang tugasnya.
11
Fully responsible for financial losses or reductions in share value caused by uncontrolled risks related to
their field of work.
Bertanggung jawab meyakinkan para pemegang saham, melalui Komisaris, bahwa bidang tugasnya
telah mengimplementasikan sistem manajemen risiko sesuai dengan eksposur risiko yang dihadapi, telah
menjalankan manajemen risiko dengan baik dan telah mensosialisasikan penerapan manajemen risiko ke
segenap Satuan Kerja Operasional Bank.
12
Responsible for reassuring the shareholders, through the Board of Commissioners, that their field of work
has implemented a risk management system in accordance with the risk exposures faced, has been carry
out risk management properly and have socialized the implementation of risk management to all Bank
Operational Units.
Memantau hasil keputusan Direktur Utama yang tidak mempertimbangkan hasil rekomendasi Komite
Manajemen Risiko berdasarkan Laporan Divisi Manajemen Risiko dan menyampaikan dalam Rapat BOD dan
BOC.
13
Monitor the results of the President Director’s decisions that do not take into account the recommendations
of the Risk Management Committee based on the Risk Management Division Report and submit to the BOD
and BOC Meetings.
Direktur Umum untuk Divisi Human Capital dengan wewenang dan tanggung jawab:
4
General Director for Human Capital Division with authority and responssibility:
Dalam rangka pelaksanaan tanggung jawab penerapan manajemen risiko terkait SDM maka Direktur Umum untuk
Divisi HC harus:
In the context of implementing the responsibility for implementing risk managemenst related to HR, the General
Director for the HC Division must:
Menetapkan kualifikasi HC yang jelas untuk setiap jenjang jabatan yang terkait dengan penerapan
1 manajemen risiko;
Establish clear HC qualifications for each level of positiosn related to the implementation of risk management;
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Memastikan kecukupan kuantitas dan kualitas SDM yang ada di Bank dan memastikan SDM dimaksud
memahami tugas dan tanggung jawabnya, baik untuk unit bisnis, Divisi Manajemen Risiko maupun unit
pendukung yang bertanggung jawab atas pelaksanaan manajemen risiko;
2
Ensuring the adequacy of the quantity and quality of HR in the Bank and ensuring that the said HR
understands duties and responsibilities, both for business units, Risk Management Division and supporting
units responsible for the implementation of risk management;
Mengembangkan sistem penerimaan pegawai, pengembangan, dan pelatihan pegawai termasuk rencana
suksesi manajerial serta remunerasi yang memadai untuk memastikan tersedianya pegawai yang kompeten
di bidang manajemen risiko;
3
Develop a system of recruitment, development and training of employees including managerial succession
plans and adequate remuneration to ensure the availability of competent employees in the field of risk
management;
Memastikan peningkatan kompetensi dan integritas pimpinan dan personil unit kerja operasional, Divisi
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Manajemen Risiko, Divisi Kepatuhan, dan Satuan Kerja Audit Internal (SKAI), dengan memperhatikan faktor-
faktor seperti pengetahuan, pengalaman/rekam jejak dan kemampuan yang memadai di bidang manajemen
risiko melalui program pendidikan dan pelatihan yang berkesinambungan, untuk menjamin efektivitas
proses manajemen risiko;
4
Ensuring the improvement of the competence and integrity of the leadership and personnel of the
operational work units, the Risk Management Division, the Compliance Division, and the Internal Audit Unit
(SKAI), taking into account factors such as knowledge, experience/ track record and adequate capabilities
in the field of management risk through continuous education and training programs, to ensure the
effectiveness of the risk management process;
Menempatkan pejabat dan staf yang kompeten pada masing-masing satuan kerja sesuai dengan sifat,
jumlah, dan kompleksitas kegiatan usaha Bank;
5
Placing competent officials and staff in each work unit in accordance with the nature, number, and
complexity of the Bank’s business activities;
Memastikan bahwa pejabat dan staf yang ditempatkan pada masing-masing satuan kerja tersebut memiliki:
6
Ensure that officials and staff assigned to each of these work units have:
Pemahaman mengenai risiko yang melekat pada setiap produk/aktivitas Bank;
a)
Understanding of the risks inherent in each product/activity of the Bank;
Pemahaman mengenai faktor-faktor risiko yang relevan dan kondisi pasar yang mempengaruhi
produk/aktivitas Bank, serta kemampuan mengestimasi dampak dari perubahan faktor-faktor
b)
tersebut terhadap kelangsungan usaha Bank;
Understanding of relevant risk factors and market conditions that affect the Bank’s products/
217
activities, as well as the ability to estimate the impact of changes in these factors on the Bank’s
business continuity;
Kemampuan mengkomunikasikan implikasi eksposur risiko Bank kepada Direksi dan Komite
Manajemen Risiko secara tepat waktu.
c)
Ability to communicate the implications of the Bank’s risk exposure to the Board of Directors and
the Risk Management Committee in a timely manner.
Memastikan agar seluruh SDM memahami strategi, tingkat risiko yang akan diambil dan toleransi risiko,
dan kerangka Manajemen Risiko yang telah ditetapkan Direksi dan disetujui oleh Dewan Komisaris serta
mengimplementasikannya secara konsisten dalam aktivitas yang ditangani.
7
Ensure that all HR understands the strategy, level of risk to be taken and risk tolerance, and the Risk
Management framework that has been determined by the Board of Directors and approved by the Board of
Commissioners and implements it consistently in the activities handled.
Komite Manajemen Risiko
5
Risk Management Committese
Struktur organisasi Komite Manajemen Risiko bersifat non struktural dengan fungsi untuk memberikan masukan
berupa rekomendasi kepada Direktur Utama tentang kebijakan dan strategi penerapan manajemen risiko di Bank.
The organizational structure of the Risk Management Committee is non-structural with the function of providing
input in the form of recommendations to the President Director on policies and strategies for implementing risk
management in the Bank.
Keanggotaan Komite Manajemen Risiko terdiri dari mayoritas direksi dan pejabat eksekutif Bank, yang dikelompokkan
menjadi 2 (dua) yaitu:
The membership of the Risk Management Committee consists of the majority of the Bank’s directors and executive
officers, which are grouped into 2 (two), namely:
Anggota tetap merupakan mayoritas Direksi, Pemimpin Grup (Group Head), Pemimpin Divisi Kepatuhan,
Pemimpin Divisi Satuan Kerja Audit Interen (SKAI) dan Seluruh Pemimpin Divisi Core Risk Taking Unit (CRTU).
1 The permanent members comprise the majority of the Board of Directors, Group Heads (Group Heads),
Compliance Division Heads, Internal Audit Division Heads (SKAI) and all Core Risk Taking Unit (CRTU)
Division Leaders.
Anggota tidak tetap merupakan seluruh Pemimpin Divisi Supporting Risk Taking Unit (SRTU).
2
Non-permanent members are all Heads of the Supporting Risk Taking Unit (SRTU) Division.
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Selengkapnya susunan keanggotaan Komite Manajemen Risiko sesuai Surat Keputusan Direksi No. 055/SK-MRi/
DIR/V/2017 tanggal 29 Mei 2017 sebagai berikut:
The complete composition of the membership of the Risk Management Committee is in accordance with the Decree
of the Board of Directors Number 055/SK-MRi/DIR/V/2017 dated May 29, 2017 as follows:
Ketua : Direktur Kepatuhan
-
Chairman : Compliance Director
Anggota : Direktur Umum
-
Member : General Director
Anggota : Direktur Operasional
-
Member : Operations Director
Anggota : Direktur Pemasaran
-
Member : Marketing Director
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Anggota : Group Head Pemasaran
-
Member : Head of Marketing Group
Anggota (Sekretaris) : Pemimpin Divisi Manajemen Risiko
-
Member (Secretary): : Head of Risk Management Division
CORE RISK TAKING UNIT
CORE RISK TAKING UNITS
Anggota : Pemimpin Divisi Kredit Bisnis
-
Member : Head of Business Credit Division
Anggota : Pemimpin Divisi Kredit Konsumer
-
Member : Head of Consumer Credit Division
Anggota : Pemimpin Divisi Tresuri
-
Member : Head of Treasury Division
Anggota : Pemimpin Divisi Pemasaran
-
Member : Head of Marketing Division
Anggota : Pemimpin Divisi Akuntansi
-
Member : Head of Accounting Division
Anggota : Pemimpin Divisi TI dan Electronic Banking
-
Member : Head of IT and Electronic Banking Division
218 SUPPORTING RISK TAKING UNIT
SUPPORTING RISK TAKING UNIT
Anggota : Pemimpin Satuan Kerja Audit Intern (SKAI)
-
Member : Head of Internal Audit Unit (SKAI)
Anggota : Pemimpin Divisi Kepatuhan
-
Member : Head of Compliance Division
Anggota : Pemimpin Divisi Pengembangan Bisnis
-
Member : Head of Business Development Division
Anggota : Pemimpin Divisi Sumber Daya Manusia
-
Member : Head of Human Resources Division
Anggota : Pemimpin Divisi Perencanaan
-
Member : Head of Planning Division
Anggota : Pemimpin Divisi Umum
-
Member : Head of General Affairs Division
Anggota : Sekretaris Perusahaan
-
Member : Corporate Secretary
Anggota : Pemimpin Divisi Jaringan & Layanan
-
Member : Head of Network & Service Division
Tugas, tanggung jawab dan wewenang Komite Manajemen Risiko meliputi:
The duties, responsibilities and authorities of the Risk Management Committee include:
Tugas
1
Task
Memberikan rekomendasi kepada Direktur Utama, sekurang-kurangnya meliputi:
Provide recommendations to the President Director, at least covering:
Pokok-pokok materi yang perlu dicantumkan dalam kebijakan Manajemen Risiko serta perubahannya
termasuk stategi Manajeman Risiko dan contingency plan apabila kondisi eksternal tidak normal.
1
The main points that need to be included in the Risk Management policy and its amendments
include the Risk Management strategy and contingency plan if external conditions are abnormal.
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Hal-hal yang perlu diperbaiki dan atau disempurnakan dalam rangka penerapan Manajemen Risiko
yang dilakukan secara berkala maupun bersifat insidentil.
2
Things that need to be fixed and or refined in order to implement Risk Management is carried out
periodically or incidentally.
Hal-hal yang perlu mendapat perhatian serta perlu ditindak lanjuti sehubungan posisi risiko yang
telah melampaui limit.
3
Matters that need attention and need to be followed up in relation to the risk position that has
exceeded the limit.
Tanggung jawab
2
Responsibility
Tersedianya rekomendasi untuk Direktur Utama tentang rancangan:
Availability of recommendations to the President Director regarding the design of:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kebijakan strategi dan pedoman Manajemen Risiko.
1
Risk Management strategy policies and guidelines.
Perbaikan dan atau penyempurnaan pelaksanaan strategi Manajemen Risiko yang didasarkan suatu
hasil evaluasi atas pelaksanaan dimaksud.
2
Improvements and/or improvements to the implementation of the Risk Management strategy
based on an evaluation of the implementation in question.
Penerapan (justification) hal-hal yang terkait dengan keputusan bisnis yang menyimpang dari
prosedur normal (irregulirities).
3
The application (justification) of matters related to business decisions that deviate from normal
procedures (irregularities).
Wewenang
3
Authority
Menetapkan (justification) hal-hal yang terkait dengan keputusan bisnis yang menyimpang dari
prosedur normal (irregularities) seperti keputusan pelampauan ekspansi usaha yang signifikan
dibandingkan dengan rencana bisnis Bank yang telah ditetapkan sebelumya atau pengambilan
posisi/eksposur risiko yang melampaui limit yang telah ditetapkan.
1
Determining (justification) matters related to business decisions that deviate from normal
procedures (irregularities) such as decisions to exceed significant business expansion compared
to the Bank’s business plan that has been previously determined or taking positions/risk exposures
that exceed the predetermined limits.
Meminta laporan dan atau penjelasan dari Divisi Manajemen Risiko tentang:
219
2
Request a report and or explanation from the Risk Management Division regarding:
Hasil pemantauan terhadap implementasi strategi manajemen risiko.
a)
Monitoring results on implementation risk management strategy.
Besaran atau maksimum eksposur risiko yang wajib dipelihara Bank.
b)
The amount or maximum risk exposure that must be maintained by the Bank.
Profil/komposisi risiko yang melekat pada seluruh portofolio atau eksposur Bank
c)
Risk profile/composition attached to the entire portfolio or exposure of the Bank.
Menetapkan limit risiko yang direkomendasikan oleh Divisi Manajemen Risiko kepada Satuan Kerja
Operasional. Bank wajib meningkatkan efektivitas peran dan fungsi Komite Manajemen Risiko
dengan memastikan bahwa rapat Komite Manajemen Risiko dilakukan secara periodik (dibuat jadwal
meetingnya minimal 3 bulan sekali) dan seluruh tugas serta tanggung jawab Komite Manajemen
Risiko telah dilaksanakan dengan baik. Sehubungan dengan itu, maka:
3
Setting the risk limit recommended by the Risk Management Division to the Operational Work Unit.
Banks are required to improve the effectiveness of the roles and functions of the Risk Management
Committee by ensuring that the Risk Management Committee meetings sare held periodically
(meetings are scheduled at least once every 3 months) and all tasks and responsibilities of the Risk
Management Committee have been carried out properly. In this regard, then:
Pelaksanaan rapat Komite Manajemen Risiko wajib dihadiri sekurang-kurangnya oleh Ketua,
Anggota/Ketua Pengganti, Sekretaris, Pemimpin Divisi Kepatuhan, Pemimpin Divisi SKAI,
dan anggota lainnya-nya (Direksi dan Divisi) yang terkait dengan agenda rapat yang akan
dibahas.
a)
The implementation of the Risk Management Committee meeting must be attended by
at least the Chairman, Substitute Member/Chairman, Secretary, Head of the Compliance
Division, Head of the Internal Audit Division, and other members (Board of Directors and
Divisions) related to the agenda of the meeting.
Setiap kebijakan-kebijakan (policies) dan arahan-arahan (guidelines) yang telah
diputuskan dalam rapat Komite Manajemen Risiko harus dituangkan dalam Keputusan
Komite Manajemen Risiko.
b)
Any policies (policies) and the guidelines that have been decided in the meeting of the
Risk Management Committee must be stated in the Decision of the Risk Management
Committee.
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Komite Manajemen Risiko harus memberikan justification terhadap pelampauan-
pelampauan limit risiko yang telah terjadi.
c)
The Risk Management Committee must provide justification for the exceedances of the
risk limit that have occurred.
Komite Manajemen Risiko harus memberikan keputusan atau melakukan penetapan
mengenai transaksi-transaksi trading book, terutama yang terkait limit risiko, sesuai
kewenangan yang diatur dalam BPP Pengendalian Risiko Pasar.
d)
The Risk Management Committee must make decisions or make stipulations regarding
trading book transactions, especially those related to risk limits, in accordance with the
authority stipulated in the Market Risk Control BPP.
Divisi Manajemen Risiko harus menjalankan perannya secara efektif sebagai sekretaris
Komite Manajemen Risiko dengan memastikan bahwa rapat Komite Manajemen Risiko
dilakukan secara periodik (dibuat jadwal meetingnya minimal 3 bulan sekali) dan memastikan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
seluruh tugas serta tanggung jawab Komite Manajemen Risiko telah dilaksanakan dengan
e) baik.
The Risk Management Division must carry out its role effectively as secretary of the Risk
Management Committee by ensuring that the Risk Management Committee meetings are
held periodically (meetings are scheduled at least once every 3 months) and ensuring that
all duties and responsibilities of the Risk Management Committee are carried out properly.
Divisi Manajemen Risiko
6
Risk Management Division
Divisi Manajemen Risiko bertanggung jawab menyusun kerangka manajemen risiko global, di mana pendelegasian
wewenang dan pemberian limit ditentukan secara jelas sesuai persetujuan Komite Manajemen Risiko.
The Risk Management Division is responsible for developing a global risk management framework, in which the
delegation of authority and the granting of limits are clearly determined in accordance with the approval of the Risk
Management Committee.
Dalam menentukan besarnya kewenangan dan limit risiko, Divisi Manajemen Risiko menerima laporan rutin baik
dari Core Risk Taking Unit (CRTU) maupun Supporting Risk Taking Unit (SRTU) mengenai eksposur risiko, sehingga
memperoleh gambaran yang utuh tentang eksposur risiko Bank.
In determining the amount of authority and risk limits, the Risk Management Division receives regular reports from
both the Core Risk Taking Unit (CRTU) and the Supporting Risk Taking Unit (SRTU) regarding risk exposure, thus
obtaining a complete picture of the Bank’s risk exposure.
220 Divisi Manajemen Risiko bertanggung jawab terhadap pelaksanaan harian pengendalian risiko di seluruh Satuan
Kerja Operasional dan memberikan dukungan berupa masukan maupun perbaikan sistem kontrol kepada Satuan
Kerja Operasional tersebut.
The Risk Management Division is responsible for the daily implementation of risk control in all units Operational
Work and provide support in the form of input and improvement of control systems to the Unit the Operational Work.
Setiap Satuan Kerja Operasional wajib melaporkan kondisi risiko dan wajib memahami setiap perubahan risiko yang
ada di unit kerjanya, dan melaporkan secara berkala kepada Divisi Manajemen Risiko bila terdapat perubahan-
perubahan dan hal-hal spesifik.
Each Operational Work Unit is required to report risk conditions and must understand any changes in risk in its work
unit, and report periodically to the Risk Management Division if there are changes and specific matters.
Adapun tugas Divisi Manajemen Risiko secara umum adalah:
The tasks of the Risk Management Division in general are:
Memberikan masukan kepada Direksi dalam penyusunan kebijakan, strategi, dan kerangka manajemen risiko.
1 Provide input to the Board of Directors in the formulation of policies, strategies, and risk management
frameworks.
Mengembangkan prosedur dan alat untuk identifikasi, pengukuran, pemantauan, dan pengendalian risiko.
2
Develop procedures and tools for risk identification, measurement, monitoring and control.
Mendesain dan menerapkan perangkat yang dibutuhkan dalam penerapan manajemen risiko.
3
Design and implement the tools needed in the implementation of risk management.
Memantau implementasi kebijakan, strategi, dan kerangka manajemen risiko yang direkomendasikan oleh
Komite Manajemen Risiko dan yang telah disetujui oleh Direksi termasuk keputusan Direktur Utama yang
tidak mempertimbangkan hasil rekomendasi Komite Manajemen Risiko untuk dipantau dan dilaporkan ke
Direktur Kepatuhan.
4
Monitor the implementation of policies, strategies, and risk management framework recommended by
the Risk Management Committee and which have been approved by the Board of Directors including the
President Director’s decision that does not take into account the recommendations of the Risk Management
Committee to be monitored and reported to the Compliance Director.
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Memantau posisi/eksposur risiko secara keseluruhan, maupun per risiko termasuk pemantauan kepatuhan
terhadap penetapan limit risiko.
5
Monitor position/risk exposure as a whole, as well as per risk including monitoring compliance with risk limit
setting.
Melakukan stress testing guna mengetahui dampak dari implementasi kebijakan dan strategi manajemen
risiko terhadap portofolio atau kinerja Bank secara keseluruhan.
6
Conduct stress testing to determine the impact of the implementation of risk management policies and
strategies on the Bank’s overall portfolio or performance.
Mengkaji usulan aktivitas dan/atau produk baru yang dikembangkan oleh suatu unit tertentu Bank.
Pengkajian difokuskan terutama pada aspek kemampuan Bank untuk mengelola aktivitas dan atau produk
baru termasuk kelengkapan sistem dan prosedur yang digunakan serta dampaknya terhadap eksposur risiko
7 Bank secara keseluruhan.
Reviewing proposed activities and/or new products developed by a certain unit of the Bank. The assessment
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
is focused primarily on aspects of the Bank’s ability to manage new activities and/or products, including the
completeness of the systems and procedures used and their impact on the Bank’s overall risk exposure.
Memberikan rekomendasi kepada unit kerja bisnis dan/atau kepada Komite Manajemen Risiko terkait
penerapan manajemen risiko antara lain mengenai besaran atau maksimum eksposur risiko yang dapat
dipelihara Bank.
8
Provide recommendations to business work units and/or to the Risk Management Committee regarding the
implementation of risk management, among others regarding the amount or maximum risk exposure that
can be maintained by the Bank.
Mengevaluasi akurasi dan validitas data yang digunakan oleh Bank untuk mengukur risiko bagi Bank yang
menggunakan model untuk keperluan intern.
9
Evaluate the accuracy and validity of the data used by the Bank to measure risk for the Bank that using the
model for internal purposes.
Menyusun dan menyampaikan laporan profil risiko kepada Direktur Utama, Direktur Kepatuhan, dan Komite
Manajemen Risiko secara berkala atau paling kurang secara triwulanan. Frekuensi laporan harus ditingkatkan
apabila kondisi pasar berubah dengan cepat.
10
Prepare and submit risk profile reports to the President Director, Compliance Director, and the Risk
Management Committee on a regular basis or at least quarterly. Report frequency should be increased
when market conditions change rapidly.
Melaksanakan kaji ulang secara berkala dengan frekuensi yang disesuaikan kebutuhan Bank, untuk
11 memastikan:
Carry out periodic reviews with a frequency that is adjusted to the Bank’s needs, to ensure:
221
Kecukupan kerangka manajemen risiko.
a)
Adequacy of the risk management framework.
Keakuratan metodologi penilaian risiko.
b)
The accuracy of the risk assessment methodology.
Kecukupan sistem informasi manajemen risiko.
c)
Adequacy of risk management information system.
Memberikan kajian risiko atas setiap proposal kebijakan, sistem dan prosedur yang akan diterapkan serta
memastikan bahwa aspek-aspek pengendalian risiko telah tercakup di dalamnya, sehingga didalam
pelaksanaannya akan tercapai tujuannya secara efektif dan efisien.
12
Provide a risk assessment of each policy proposal, system and procedure that will be implemented and
ensure that the risk control aspects are included in it, so that in its implementation its objectives will be
achieved effectively and efficiently.
Melakukan review terhadap MAK dan scoring risiko kredit.
13
Reviewing MAK and scoring credit risk.
Satuan Kerja Operasional (SKO)
7
Operational Work Unit (SKO)
Satuan Kerja Operasional adalah seluruh unit kerja Satuan Operasional di Kantor Pusat maupun Kantor Cabang
terutama yang terkait langsung dengan risiko (risk taking) disebut Core Risk Taking Unit (CRTU) dan yang tidak
terkait langsung dengan risiko disebut Supporting Risk Taking Unit (SRTU), yang meliputi:
Operational Work Units are all work units of Operational Units at the Head Office and Branch Offices, especially those
directly related to risk (risk taking) called Core Risk Taking Units (CRTU) and those not directly related to risk called
Supporting Risk Taking Units (SRTU), which include:
Core Risk Taking Unit, terdiri dari:
1
Core Risk Taking Unit, consisting of:
Divisi Kredit Komersial
a)
Commercial Credit Division
Divisi Kredit Konsumer
b)
Consumer Credit Division
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Divisi Tresuri
c)
Treasury Division
Divisi RIF
d)
RIF Division
Divisi Akuntansi
e)
Accounting Division
Divisi TI dan Operasional
f)
IT and Operations Division
Supporting Risk Taking Unit, terdiri dari:
2
Supporting Risk Taking Unit, consisting of:
Divisi Pengembangan Bisnis
a)
Business Development Division
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Divisi Human Capital
b)
Human Capital Division
Divisi Perencanaan
c)
Planning Division
Divisi Umum
d)
General Division
Sekretaris Perusahaan
e)
Corporate Secretary
Divisi Jaringan & Layanan
f)
Network & Service Division
Tugasnya meliputi:
The duties include:
Melakukan identifikasi risiko yang ada di masing-masing unit kerjanya dengan berpedoman pada
penyelenggaraan pekerjaan yang ada serta kebijakan, pedoman, dan strategi penerapan manajemen risiko.
•
Identify the risks that exist in each work unit based on the implementation of existing work and policies,
guidelines, and strategies for implementing risk management.
Mengelola dan mengendalikan eksposur risiko di unit kerja masing-masing (risk owner) sesuai dengan
penetapan risk owner dalam BPP Profil Risiko, serta kebijakan pada BPP masing-masing Divisi yang
222 •
disinkronkan dengan BPP Kebijakan Manajemen Risiko dan BPP Pengendalian 8 (delapan) Risiko.
Manage and control risk exposure in each work unit (risk owner) in accordance with the determination of risk
owner in the BPP Risk Profile, as well as policies in the BPP of each Division that are synchronized with BPP
Risk Management Policy and BPP Control of 8 (eight) Risks.
Melaporkan eksposur risiko secara periodik kepada Divisi Manajemen Risiko.
•
Report risk exposure periodically to the Risk Management Division.
Melakukan usulan terhadap hal-hal tertentu dan khusus untuk meningkatkan pengendalian risiko.
•
Make suggestions on certain and specific matters to improve risk control.
Selain Satuan Kerja Operasional, terdapat unit kerja yang melakukan fungsi pengendalian intern yang disebut
Internal Control Function Unit yaitu:
In addition to the Operational Work Unit, there are work units that perform internal control functions called the
Internal Control Function Unit, namely:
Divisi Kepatuhan
-
Compliance Division
Divisi Manajemen Risiko
-
Risk Management Division
SKAI
-
SKAI
Sumber Daya Manusia (SDM)
8
Human Resources (HR)
Sumber daya manusia dalam kegiatan manajemen risiko memerlukan keahlian dan ketrampilan memadai untuk
menerapkan manajemen risiko. Sehubungan dengan hal tersebut, Bank melalui Direktur Umum untuk Divisi SDM
telah melakukan langkah-langkah:
Human resources in risk management activities require adequate expertise and skills to implement risk management.
In this regard, the Bank through the General Director for the HR Division has taken the following steps:
Menetapkan kualifikasi SDM yang jelas untuk setiap jenjang jabatan yang terkait dengan penerapan
1 manajemen risiko.
Establish clear HR qualifications for each position level related to the implementation of risk management.
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Memastikan kecukupan kuantitas dan kualitas SDM yang ada di Bank dan memastikan SDM dimaksud
memahami tugas dan tanggung jawabnya, baik untuk unit bisnis, Divisi Manajemen Risiko maupun unit
pendukung yang bertanggung jawab atas pelaksanaan manajemen risiko.
2
Ensuring the adequacy of the quantity and quality of HR in the Bank and ensuring that the said HR
understands duties and responsibilities, both for business units, Risk Management Division and supporting
units responsible for the implementation of risk management.
Mengembangkan sistem penerimaan pegawai, pengembangan, dan pelatihan pegawai termasuk rencana
suksesi manajerial serta remunerasi yang memadai untuk memastikan tersedianya pegawai yang kompeten
di bidang manajemen risiko.
3
Develop an employee recruitment, development and training system including a managerial succession
plan and adequate remuneration to ensure the availability of competent employees in the field of risk
management.
Memastikan peningkatan kompetensi dan integritas pimpinan dan personil unit kerja operasional, Divisi
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Manajemen Risiko dan Satuan Kerja Audit Internal (SKAI), dengan memperhatikan faktor-faktor seperti
pengetahuan, pengalaman/rekam jejak dan kemampuan yang memadai di bidang manajemen risiko melalui
program pendidikan dan pelatihan yang berkesinambungan, untuk menjamin efektivitas proses manajemen
risiko.
4
Ensuring the improvement of the competence and integrity of the leadership and personnel of the
operational work unit, the Risk Management Division and the Internal Audit Unit (SKAI), taking into
account factors such as knowledge, experience/track record and adequate capabilities in the field of risk
management through continuous education and training programs, to ensure the effectiveness of the risk
management process.
Menempatkan pejabat dan staf yang kompeten pada masing-masing satuan kerja sesuai dengan sifat,
jumlah, dan kompleksitas kegiatan usaha Bank.
5
Placing competent officials and staff in each work unit in accordance with the nature, number, and
complexity of the Bank’s business activities.
Memastikan bahwa pejabat dan staf yang ditempatkan pada masing-masing satuan kerja tersebut memiliki:
6
Ensure that officials and staff assigned to each of these work units have:
Pemahaman mengenai risiko yang melekat pada setiap produk/aktivitas Bank.
•
Understanding of the risks inherent in each product/activity of the Bank.
Pemahaman mengenai faktor-faktor risiko yang relevan dan kondisi pasar yang mempengaruhi
produk/aktivitas Bank, serta kemampuan mengestimasi dampak dari perubahan faktor-faktor
•
tersebut terhadap kelangsungan usaha Bank.
Understanding of relevant risk factors and market conditions that affect the Bank’s products/
223
activities, as well as the ability to estimate the impact of changes in these factors on the Bank’s
business continuity.
Kemampuan mengkomunikasikan implikasi eksposur risiko Bank kepada Direksi dan Komite
Manajemen Risiko secara tepat waktu.
•
Ability to communicate the implications of the Bank’s risk exposure to the Board of Directors and
the Risk Management Committee in a timely manner.
Memastikan agar seluruh SDM memahami strategi, tingkat risiko yang akan diambil dan toleransi risiko, dan
kerangka Manajemen Risiko yang telah ditetapkan Direksi dan disetujui oleh Dewan Komisaris serta dapat
mengimplementasikannya secara konsisten dalam aktivitas yang ditangani.
7
Ensure that all HR understands the strategy, the level of risk to be taken and risk tolerance, and the
established Risk Management framework Board of Directors and approved by the Board of Commissioners
and can implement it consistently in the activities handled.
Meningkatkan tingkat kompetensi dan integritas melalui penyusunan budaya kerja berwawasan manajemen
risiko dan membudayakannya menjadi perilaku sehari-hari seluruh sumber daya manusia.
8
Increasing the level of competence and integrity through the preparation of a risk management-oriented
work culture and cultivating it into the daily behavior of all human resources.
Menetapkan sistem penerimaan pegawai, pendidikan dan pelatihan; serta pemberian remunerasi yang
memadai sehingga memberikan dukungan terwujudnya penerapan manajemen risiko secara konsisten.
9
Establish a system of recruitment, education and training; as well as providing adequate remuneration so as
to provide support for the realization of consistent implementation of risk management.
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Khusus untuk sumber daya manusia yang akan ditempatkan pada Divisi Manajemen Risiko maupun Pejabat
yang akan ditempatkan pada unit kerja yang langsung mengelola risiko antara lain Divisi Kredit Komersial,
Divisi Kredit Konsumer, Divisi Tresuri, Divisi Akuntansi serta Divisi IT dan Operasional akan disiapkan khusus
sehingga memiliki kemampuan yang memadai untuk:
10
Especially for human resources who will be placed in the Risk Management Division and Officers who will be
placed in work units that directly manage risk, including the Credit Division Commercial, Consumer Credit
Division, Tresuri Division, Accounting Division and IT and Operations Division will be specially prepared so
as to have adequate capabilities to:
Memahami risiko yang melekat pada setiap produk dan aktivitas fungsional bank.
a.
Understand the risks inherent in each bank’s products and functional activities.
Memahami faktor-faktor risikonya, kondisi lingkungan dan pasar yang mempengaruhinya, serta
mampu memprediksikan dampak perubahannya.
b.
Understand the risk factors, environmental and market conditions that affect them, and be able to
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
predict the impact of changes.
Mampu melakukan komunikasi secara aktif mengenai implikasi eksposur risiko kepada Direksi, dan
Komite Manajemen Risiko secara mudah, jelas dan tepat sehingga dapat mendukung pengambilan
keputusan secara memadai.
c.
Able to communicate actively regarding the implications of risk exposure to the Board of Directors
and the Risk Management Committee in an easy, clear and precise manner so that it can support
decision making adequately.
Media untuk mengkomunikasikan, menolak, dan mendorong budaya manajemen risiko dalam Bank (code of
conduct; pengaduan terkait batas operasional atau prosedur untuk mencegah pelanggaran atau pelampauan
batas risiko Bank; prosedur untuk meningkatkan dan membagi isu risiko antara lini bisnis dan fungsi manajemen
III. risiko).
Media to communicate, reject, and encourage risk management culture within the Bank (Code of Conduct; complaints
related to operational limits or procedures to prevent violations or exceeding the Bank’s risk limits; procedures to increase
and share risk issues between businesslines and risk management functions).
Memberikan masukan kepada Direksi dalam penyusunan kebijakan, strategi, dan kerangka manajemen risiko.
1
Provide input to the Board of Directors in the formulation of policies, strategies, and risk management frameworks.
Mengembangkan prosedur dan alat untuk identifikasi, pengukuran, pemantauan, dan pengendalian risiko.
2
224 Develop procedures and tools for risk identification, measurement, monitoring and control.
Mendesain dan menerapkan perangkat yang dibutuhkan dalam penerapan manajemen risiko.
3
Design and implement the tools needed in the implementation of risk management.
Memantau implementasi kebijakan, strategi, dan kerangka manajemen risiko yang direkomendasikan oleh
Komite Manajemen Risiko dan yang telah disetujui oleh Direksi termasuk keputusan Direktur Utama yang tidak
mempertimbangkan hasil rekomendasi Komite Manajemen Risiko untuk dipantau dan dilaporkan ke Direktur
Kepatuhan.
4
Monitor the implementation of risk management policies, strategies and frameworks recommended by the Risk
Management Committee and approved by the Board of Directors including the Director’s decisions Major who
do not consider there commendations of the Risk Management Committee to be monitored and reported to the
Compliance Director.
Memantau posisi/eksposur risiko secara keseluruhan, maupun per risiko termasuk pemantauan kepatuhan terhadap
5 penetapan limit risiko.
Monitor position/risk exposure as a whole, as well as per risk including monitoring compliance with risk limit setting.
Melakukan stress testing guna mengetahui dampak dari implementasi kebijakan dan strategi manajemen risiko
terhadap portofolio atau kinerja Bank secara keseluruhan.
6
Conduct stress testing to determine the impact of the implementation of risk management policies and strategies
on the Bank’s overall portfolio or performance.
Mengkaji usulan aktivitas dan/atau produk baru yang dikembangkan oleh suatu unit tertentu Bank. Pengkajian
difokuskan terutama pada aspek kemampuan Bank untuk mengelola aktivitas dan atau produk baru termasuk
kelengkapan sistem dan prosedur yang digunakan serta dampaknya terhadap eksposur risiko Bank secara
7 keseluruhan.
Reviewing proposed activities and/or new products developed by a certain unit of the Bank. The assessment
is focused primarily on aspects of the Bank’s ability to manage new activities and/or products, including the
completeness of the systems and procedures used and their impact on the Bank’s overall risk exposure.
Memberikan rekomendasi kepada unit kerja bisnis dan/atau kepada Komite Manajemen Risiko terkait penerapan
manajemen risiko antara lain mengenai besaran atau maksimum eksposur risiko yang dapat dipelihara Bank.
8 Provide recommendations to business work units and/or to the Risk Management Committee regarding the
implementation of risk management, among others, regarding the amount or maximum risk exposure that can be
maintained by the Bank.
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Mengevaluasi akurasi dan validitas data yang digunakan oleh Bank untuk mengukur risiko bagi Bank yang
menggunakan model untuk keperluan intern.
9
Evaluating the accuracy and validity of the data used by the Bank to measure risk for the Bank using the model for
internal purposes.
Menyusun dan menyampaikan laporan profil risiko kepada Direktur Utama, Direktur Kepatuhan, dan Komite
Manajemen Risiko secara berkala atau paling kurang secara triwulanan. Frekuensi laporan harus ditingkatkan apabila
kondisi pasar berubah dengan cepat.
10
Prepare and submit risk profile reports to the President Director, Compliance Director, and the Risk Management
Committee on a regular basis or at least quarterly. The frequency of reports should be increased if market conditions
change rapidly.
Melaksanakan kaji ulang secara berkala dengan frekuensi yang disesuaikan kebutuhan Bank, untuk memastikan:
11
Carry out periodic reviews with a frequency that is adjusted to the Bank’s needs, to ensure:
Kecukupan kerangka manajemen risiko.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
a.
Adequacy of the risk management framework.
Keakuratan metodologi penilaian risiko.
b.
The accuracy of the risk assessment methodology.
Kecukupan sistem informasi manajemen risiko.
c.
Adequacy of risk management information system.
Memberikan kajian risiko atas setiap proposal kebijakan, sistem dan prosedur yang akan diterapkan serta memastikan
bahwa aspek-aspek pengendalian risiko telah tercakup didalamnya, sehingga didalam pelaksanaannya akan tercapai
tujuannya secara efektif dan efisien.
12
Provide a risk assessment of each policy proposal, system and procedure that will be implemented and ensure that
the risk control aspects are included in it, so that in its implementation its objectives will be achieved effectively and
efficiently.
Melakukan review terhadap MAK
13
Conduct a review on MAK.
Ruang lingkup dan fitur utama system pengukuran risiko
IV.
The scope and main features of the risk measurement system
Ruang lingkup Kebijakan Manajemen Risiko sebagaimana dimaksud dalam peraturan OJK tersebut, sekurang-kurangnya
memuat:
The scope of the Risk Management Policy as referred to in the OJK regulation shall at least contain: 225
Penetapan risiko yang terkait dengan produk dan transaksi perbankan yang didasarkan atas hasil analisis Bank
terhadap risiko yang melekat pada setiap produk dan transaksi perbankan yang telah dan akan dilakukan sesuai
dengan kondisi dan kompleksitas usaha Bank. Bank menetapkan 8 (delapan) jenis risiko terkait produk, transaksi dan
kompleksitas usaha Bank yang meliputi:
1
Determination of risks related to banking products and transactions based on the results of the Bank’s analysis of the
risks inherent in each banking product and transaction that has been and will be carried out in accordance with the
conditions and complexity of the Bank’s business. The Bank determines 8 (eight) types of risks related to the Bank’s
products, transactions and business complexity, which include:
Risiko Kredit
1
Credit Risk
Risiko Pasar
2
Market Risk
Risiko Likuiditas
3
Liquidity Risk
Risiko Operasional
4
Operational Risk
Risiko Hukum
5
Legal Risk
Risiko Reputasi
6
Reputational Risk
Risiko Stratejik
7
Strategic Risk
Risiko Kepatuhan
8
Compliance Risk
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Penetapan penggunaan metode pengukuran dan sistem informasi manajemen risiko dalam rangka menghitung/
menilai secara tepat eksposur risiko pada setiap produk dan transaksi perbankan serta aktivitas fungsional Bank,
dan penetapan pelaporan data serta informasi yang terkait dengan eksposur risiko sebagai input untuk pengambilan
keputusan bisnis yang menguntungkan dengan tetap memperhatikan prinsip kehati-hatian Bank. Bank menetapkan
Pendekatan Standar (Standardised Approach) dalam pengukuran risiko kredit dan risiko pasar, sedangkan risiko
operasional menggunakan Pendekatan Indikator Dasar (Basic Indicator Approach) untuk perhitungan kecukupan
modal (Capital Adequacy Ratio/CAR) sesuai peraturan OJK tentang Kewajiban Penyediaan Modal Minimum Bank
Umum yang berlaku. Kemudian untuk risiko lainnya yang mencakup risiko likuiditas, risiko hukum, risiko reputasi,
risiko stratejik, risiko kepatuhan ditambah dengan risiko konsentrasi kredit dan risiko suku bunga dalam banking
book (interest rate risk in banking book) juga menggunakan pendekatan sesuai peraturan OJK tentang Kewajiban
Penyediaan Modal Minimum Bank Umum yang berlaku untuk menghitung Kewajiban Penyediaan Modal Minimum
2 (KPMM/CAR) sesuai Profil Risiko (Internal Capital Adequacy and Assessment Process/ICAAP).
Determination of the use of measurement methods and risk management information systems in order to accurately
calculate/assess risk exposures for each banking product and transaction as well as the Bank’s functional activities,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
and determine the reporting of data and information related to risk exposures as inputs for consistently profitable
business decisions. taking into account the prudential principles of the Bank. The Bank establishes a Standardized
Approach in measuring credit risk and market risk, while operational risk uses the Basic Indicator Approach for
calculating the Capital Adequacy Ratio (CAR) in accordance with OJK regulations concerning the Minimum Capital
Adequacy Requirement for Commercial Banks that apply. Then for other risks which include liquidity risk, legal risk,
reputation risk, strategic risk, compliance risk plus credit concentration risk and interest rate risk in the banking book
(interest rate risk in the banking book), the approach is in accordance with OJK regulations. concerning the Minimum
Capital Adequacy Requirement for Commercial Banks applicable to calculating the Capital Adequacy Requirement
Minimum (KPMM/CAR) according to Risk Profile(Internal Capital Adequacy and Assessment Process (ICAAP).
Penetapan limit Risiko Bank merupakan batasan potensi kerugian yang mampu diserap oleh permodalan Bank dan
sarana pemantauan terhadap perkembangan eksposur risiko Bank. Kebijakan penetapan limit untuk semua Risiko
yang dikelola oleh Bank ditetapkan melalui Rapat Komite Manajemen yang dituangkan dalam BPP Limit Risiko (Buku
3 XI).
The determination of the Bank’s Risk limit is the limit of potential losses that can be absorbed by the Bank’s capital
and a means of monitoring the development of the Bank’s risk exposure. The limit setting policy for all Risks managed
by the Bank is determined through the Management Committee Meeting as outlined in the Risk Limit BPP (Book XI).
Penetapan sistem pengendalian intern dalam penerapan manajemen risiko guna memastikan kepatuhan terhadap
ketentuan ekstern dan intern yang berlaku (compliance risk), tersedianya informasi manajemen dan keuangan,
efektivitas dan efisiensi kegiatan operasional Bank, serta efektivitas budaya risiko pada setiap jenjang organisasi
Bank. Penetapan dan pelaksanaan fungsi serta pembagian tugas/tanggung jawab untuk melaksanakan fungsi
226 pengendalian intern di Bank telah dilakukan oleh Satuan Kerja Audit Intern (SKAI), Divisi Kepatuhan, dan Divisi
Manajemen Risiko.
4
Establishment of an internal control system in the application of risk management to ensure compliance with
applicable external and internal regulations (compliance risk), the availability of management and financial
information, the effectiveness and efficiency of the Bank’s operational activities, as well as the effectiveness of the
risk culture at every level of the Bank’s organization. The determination and implementation of functions as well as
the division of tasks/responsibilities to carry out the internal control function at the Bank have been carried out by
the Internal Audit Unit (SKAI), Compliance Division, and Risk Management Division.
Penetapan penilaian peringkat risiko sebagai dasar bagi Bank untuk menentukan langkah-langkah perbaikan
terhadap produk, transaksi perbankan, dan area aktivitas fungsional tertentu dan mengevaluasi hasil pelaksanaan
kebijakan dan strategi manajemen risiko. Penilaian peringkat risiko dilakukan oleh Bank melalui Laporan Profil Risiko
dan perkembangannya untuk 8 (delapan) jenis risiko yang dikelola oleh Bank yang mencakup penilaian terhadap
Risiko Inheren (Inherent Risk) dan Kualitas Penerapan Manajemen Risiko (Risk Control System) yang dikonsolidasikan
oleh Divisi Manajemen Risiko setiap triwulan sesuai peraturan OJK dan telah disampaikan kepada OJK secara tepat
waktu.
5
Determination of risk rating assessment as the basis for the Bank to determine corrective measures for products,
banking transactions, and certain functional activity areas and evaluate the results of the implementation of risk
management policies and strategies. Risk rating assessment is carried out by the Bank through the Risk Profile
Report and its development for 8 (eight) types of risk managed by the Bank which includes an assessment of
Inherent Risk and Quality of Risk Management Implementation (Risk Control System) which is consolidated by the
Risk Management Division every year. quarterly according to OJK regulations and has been submitted to OJK in a
timely manner.
Penyusunan rencana darurat (contingency plan) atas kemungkinan kondisi eksternal dan internal terburuk (worst
case scenario), sehingga kelangsungan usaha Bank dapat dipertahankan. Dalam kaitan tersebut, Bank telah
6 menyusun rencana darurat (contingency plan) dalam kondisi terburuk (worst case scenario).
Preparation of a contingency plan for the worst case scenario, so that the Bank’s business continuity can be
maintained. In this regard, the Bank has prepared a contingency plan in the worst conditions (worst case scenario).
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Menetapkan skenario stress testing untuk risiko kredit, risiko pasar, dan risiko likuiditas. Bank menetapkan skenario
stress testing untuk risiko kredit, risiko pasar, dan risiko likuiditas melalui BPP Stress Testing Risiko Kredit, Risiko Pasar
dan Risiko Likuiditas yang pelaksanaannya dilakukan oleh Divisi Manajemen Risiko setiap triwulan dan disesuaikan
dengan kebutuhan Bank. Berkaitan dengan hal tersebut diatas, BSG menetapkan kebijakan umum risiko yang disebut
“Kebijakan Manajemen Risiko”. Kebijakan ini dimaksudkan sebagai dasar acuan bagi Divisi Manajemen Risiko dan
seluruh unit kerja di lingkungan Bank dalam melakukan tahapan/proses manajamen risiko yang mencakup proses
identifikasi, pengukuran, pemantauan dan pengendalian risiko yang melekat pada kegiatan fungsional masing-
masing, sehingga diharapkan aktivitas operasional yang dilakukan oleh Bank tidak menimbulkan kerugian yang
melebihi kemampuan Bank dalam menyerap kerugian tersebut ataupun yang dapat membahayakan kelangsungan
7
usaha Bank.
Define stress testing scenarios for credit risk, market risk, and liquidity risk. The Bank determines stress testing
scenarios for credit risk, market risk, and liquidity risk through BPP Stress Testing for Credit Risk, Market Risk and
Liquidity Risk, which i carried out by the Risk Management Division every quarter and adjusted to Bank needs.
In connection with the above, BSG has established a general risk policy called the “Risk Management Policy”.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
This policy is intended as a reference basis for the Risk Management Division and all work units within the Bank in
carrying out risk management stages/processes which include the process of identifying, measuring, monitoring
and controlling risks inherent in their respective functional activities. The Bank does not incur losses that exceed the
Bank’s ability to absorb such losses or which may endanger the Bank’s business continuity.
Deskripsi proses pelaporan informasi risiko yang diberikan kepada dewan komisaris dan direksi, khususnya terkait
dengan ruang lingkup dan isi dan laporan eksposur risiko.
V.
Description of the risk information reporting process provided to the board of commissioners and directors, particularly in
relation to the scope and content of risk exposure reports.
LAPORAN PROFIL RISIKO
1
RISK PROFILE REPORT
PENYIAPAN DATA
A.
PREPARING DATA
Divisi Manajemen Risiko
1
Risk Management Division
Kumpulkan data dari Divisi/Bagian terkait yang telah “correct/benar” sesuai dengan jenis risiko
yang melekat.
Collect data from related Divisions/Sections that has been “corrected” according to the type of
inherent risk.
227
Untuk Risiko Kredit
Data yang dikumpulkan dari Divisi Kredit Konsumer dan Kredit Komersial, antara lain: Aset
Per Akun Neraca, Total Aset, Kredit kepada Debitur Inti, Total Kredit, Kredit per Sektor
Ekonomi, Kredit per Kategori Portofolio, Aset Kualitas Rendah, TRA (Transaksi Rekening
Administratif) Kualitas Rendah, Total TRA, Aktiva Produktif Bermasalah, TRA Bermasalah,
Agunan yang Diambil Alih, Kredit Kualitas Rendah, Kredit Bermasalah, dan Cadangan
Kerugian Penurunan Nilai (CKPN).
a.
For Credit Risk
Data collected from Credit Division Consumer and Commercial Credit, among others:
Assets Per Account Balance Sheet, Total Assets, Credit to Core Debtors, Total Credits,
Credits per Economic Sector, Loans per Portfolio Category, Low Quality Assets, Low Quality
TRA (Administrative Account Transactions), Total TRA, Non-Performing Earning Assets,
Non- Performing TRA, Foreclosed Collateral, Low Quality Credit, Non-Performing Loans,
and Allowance for Impairment Losses (CKPN).
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Untuk Risiko Pasar
Data yang dikumpulkan dari Divisi Tresuri dan Divisi Akuntansi, antara lain: Aset Trading, Aset
Derivatif, Aset FVO (Fair Value Option), Total Aset, Kewajiban Trading, Kewajiban Derivatif,
Kewajiban FVO, Total Kewajiban, Total Structured Product, Total Aset, Potensi Keuntungan/
Kerugian dari Aset Trading, Derivatif dan FVO, Pendapatan Operasional, Total Derivatif,
PDN (Posisi Devisa Neto), Ekuitas Kategori AFS, Total Modal, Aset Keuangan, Kewajiban
Keuangan, Eksposur IRRBB, Unrealized Loss Surat Berharga (AFS), Karakteristik Trading,
Posisi pasar dalam Industri, Kompleksitas Produk, Karakteristik nasabah, dan Karakteristik
aktivitas bisnis
b.
For Market Risk
Data collected from the Tresuri Division and Accounting Division, among others: Trading
Assets, Derivative Assets, FVO (Fair Value Option) Assets, Total Assets, Trading Liabilities,
Derivative Liabilities, FVO Liabilities, Total Liabilities, Total Structured Product, Total Assets,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Potential Gain/ Loss from Trading Assets, Derivatives and FVO, Operating Income, Total
Derivatives, NOP (Net Open Position), AFS Category Equity, Total Capital, Financial
Assets, Financial Liabilities, IRRBB Exposure, Unrealized Loss of Securities (AFS), Trading
Characteristics , Market Position in Industry, Product Complexity, Characteristics customers,
and Characteristics of business activities.
Untuk Risiko Likuiditas
Data yang dikumpulkan dari Divisi Tresuri dan Divisi Akuntansi, antara lain: Aset Likuid
Primer, Aset Likuid Sekunder, Total Aset, Pendanaan Jangka Pendek, Pendanaan Non Inti,
Pendanaan Non Inti Jangka Pendek, Total Pendanaan, Aset Likuid, Total Aset Produktif,
TRA Kewajiban komitmen dan Kontijensi, Konsentrasi Aset, Konsentrasi Kewajiban, Analisa
c. laporan maturity profile, dan proyeksi cashflow.
For Liquidity Risk
Data collected from Teasury Division, and Accounting Division, among others: Liquid Assets,
Total Earning Assets, TRA Liabilities commitments and contingencies, Asset Concentration,
Liabilities Concentration, Analysis of maturity profile reports, and cash flow projections.
Untuk Risiko Operasional
Data yang dikumpulkan dari Divisi IT & Operasional, Divisi Tresuri, Divisi Pengembangan Bisnis
dan Divisi Akuntansi, antara lain: Skala usaha dan struktur organisasi Bank, Kompleksitas
proses bisnis dan keragaman produk/jasa, Corporate action dan pengembangan bisnis
228 baru, Outsourcing, Penerapan Sumber Daya Manusia, Kegagalan karena Faktor Manusia
(Human Error), Kompleksitas Teknologi Informasi, Perubahan Sistem TI, Kerentanan Sistem
TI terhadap ancaman dan serangan TI, Maturity Sistem TI, Kegagalan Sistem TI, Keandalan
d.
Infrastruktur Pendukung, Fraud Internal, Fraud Eksternal, Frekuensi dan materialitas
kejadian eksternal
For Operational Risk
Data collected from the IT & Operations Division, Tresuri Division, Business Development
Division and Accounting Division, among others: Business scale and organizational
structure of the Bank, Complexity of business processes.
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Untuk Risiko Hukum
Data yang dikumpulkan dari Divisi Kepatuhan, antara lain: Besarnya nominal gugatan yang
diajukan atau estimasi kerugian yang mungkin dialami oleh Bank akibat dari gugatan tersebut
dibandingkan dengan modal Bank, Besarnya kerugian yang dialami oleh Bank karena suatu
putusan dari pengadilan yang telah memiliki kekuatan hukum tetap dibandingkan dengan
modal Bank, Dasar dari gugatan yang terjadi dan pihak yang tergugat/menggugat Bank
dalam suatu gugatan yang diajukan serta tindakan dari manajemen atas suatu gugatan
yang diajukan, Kemungkinan timbulnya gugatan yang serupa karena adanya standar
perjanjian yang sama dan estimasi total kerugian yang mungkin timbul dibandingkan
dengan modal bank, Tidak terpenuhinya syarat sahnya perjanjian, Terdapat kelemahan
klausula perjanjian dan/atau tidak terpenuhinya persyaratan yang telah disepakati,
Pemahaman para pihak terkait dengan perjanjian, terutama mengenai risiko-risiko
yang ada dalam suatu transaksi yang kompleks dan menggunakan istilah-istilah yang sulit
dipahami atau tidak lazim bagi masyarakat umum, Tidak dapat dilaksanakannya suatu
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
perjanjian baik untuk keseluruhan maupun sebagian, Keberadaan dokumen pendukung
terkait perjanjian yang dilakukan oleh Bank dengan pihak ketiga, Pengkinian dan review
dari penggunaan standar perjanjian oleh Bank dan/atau pihak independen, Penggunaan
pilihan hukum Indonesia atas perjanjian yang diadakan oleh Bank dan juga penggunaan
forum penyelesaian sengketa, Jumlah dan nilai nominal dari total produk Bank yang belum
diatur oleh peraturan perundang-undangan secara jelas dan produk tersebut cenderung
memiliki tingkat kompleksitas yang tinggi dibandingkan dengan modal yang dimiliki Bank,
dan Penggunaan best practice atas suatu standar perjanjian yang biasa digunakan oleh
Bank masih mengacu pada perjanjian yang belum terkini walaupun telah ada perubahan
best practice atau peraturan perundang-undangan maupun hal lainnya.
e.
For Legal Risk
Data collected from the Compliance Division, among others: The nominal amount of the
lawsuit filed or the estimated loss that may be experienced by the Bank as a result of the
lawsuit compared to the Bank’s capital, The amount of loss suffered by the Bank due to
a court decision that has permanent legal force compared with the Bank’s capital, The
basis of the lawsuit that occurred and the defendant/sued the Bank in a lawsuit filed as
well as actions from management on a lawsuit filed, The possibility of a similar lawsuit
arising due to the existence of the same standard agreement and the estimated total
losses that may arise are compared with Bank capital, non-fulfillment of the conditions for
the validity of the agreement, There is a weakness in the agreement clause and/or non-
fulfillment of the requirements which has been agreed upon, the understanding of the 229
parties to the agreement, especially regarding the risks involved in a complex transaction
and using terms that are difficult to understand or unusual for the general public, Unable
to implement an agreement in whole or in part, The existence of supporting documents
related to agreements made by the Bank with third parties, Updating and reviewing the use
of standard agreements by the Bank and/or independent parties, Use of Indonesian legal
options for agreements entered into by the Bank and also the use of dispute resolution
forums, Total and nominal value of the Bank’s total products that have not been clearly
regulated by laws and regulations and products These tend to have a high level of
complexity compared to the capital owned by the Bank, and the use of best practice on a
standard agreement commonly used by the Bank still refers to an agreement that is not up
to date even though there have been changes to best practice or regulations legislation
and other matters.
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Untuk Risiko Stratejik
Data yang dikumpulkan dari Divisi Perencanaan, antara lain: Faktor internal bisnis bank:
Visi, misi, dan arah bisnis yang ingin dicapai Bank; Kultur organisasi, terutama apabila
penetapan tujuan stratejik mensyaratkan perubahan struktur organisasi dan penyesuaian
proses bisnis; Faktor kemampuan organisasi yang mencakup antara lain sumber daya
manusia, infrastruktur, dan sistem informasi manajemen; dan Tingkat toleransi risiko yaitu
tingkat kemampuan keuangan Bank menyerap risiko, Faktor eksternal bisnis bank: Kondisi
makroekonomi; Perkembangan teknologi; dan Tingkat persaingan usaha, Strategi berisiko
rendah adalah strategi di mana Bank melakukan kegiatan usaha pada pangsa pasar dan
nasabah yang telah dikenal sebelumnya tingkat pertumbuhan usaha cenderung stabil dan
dapat diprediksi, Strategi berisiko tinggi adalah strategi di mana Bank berencana masuk
dalam area bisnis baru, baik pangsa pasar, produk atau jasa, atau nasabah baru, Posisi Bisnis
Bank: Pasar di mana Bank melaksanakan kegiatan usaha; Kompetitor dan keunggulan
kompetitif; Efisiensi dalam melaksanakan kegiatan usaha; Diversifikasi kegiatan usaha dan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
cakupan wilayah operasional; Kondisi makro ekonomi dan dampaknya pada kondisi Bank;
dan Realisasi RBB dibandingkan dengan RBB.
f.
For Strategic Risk
Planning Division include: Internal factors of the Bank’s business: vision, mission, and
business direction to be achieved by the Bank; Organizational culture, especially when
setting strategic goals requires changes to the organizational structure and adjustments to
business processes; Organizational capability factors which include, among others, human
resources, infrastructure, and management information systems; and the level of risk
tolerance, namely the level of the Bank’s financial ability to absorb risk. External factors of
the Bank’s business: Macroeconomic conditions; Technological development; and level of
business competition, Low risk strategy is a strategy in which the Bank conducts business
activities on market share and customers with a previously known growth rate business
tends to be stable and predictable. High-risk strategy is a strategy in which the Bank plans
to enter new business areas, either market share, products or services, or new customers,
Bank’s Business Position: The market in which the Bank conducts business activities;
Competitors and competitive advantage; Efficiency in carrying out business activities;
Diversification of business activities and operational area coverage; Macroeconomic
conditions and their impact on the condition of the Bank; and Realization of RBB compared
to RBB.
230 Untuk Risiko Kepatuhan
Data yang dikumpulkan dari Divisi Akuntansi, Divisi Kepatuhan dan SKAI, antara lain:
Jumlah sanksi denda kewajiban membayar yang dikenakan kepada Bank dari otoritas,
Jenis pelanggaran atau ketidakpatuhan yang dilakukan oleh Bank, Jenis dan frekuensi
pelanggaran yang sama yang ditemukan setiap tahunnya dalam 3 tahun terakhir, Signifikansi
tindak lanjut Bank atas temuan tersebut, dan Frekuensi pelanggaran atas ketentuan pada
transaksi keuangan tertentu karena tidak sesuai dengan standar yang berlaku umum.
g.
For Compliance Risk
Data collected from the Accounting Division, Compliance Division and Internal Audit Unit,
among others: The number of financial penalties imposed on the Bank from the authorities,
Types of violations or non-compliance by the Bank, Types and frequency of the same
violations found annually in the last 3 (three) years , The significance of the Bank’s follow-
up on these findings, and the frequency of violations of the provisions on certain financial
transactions because they are not in accordance with generally accepted standards.
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Untuk Risiko Reputasi
Data yang dikumpulkan dari Sekretaris Perusahaan, Divisi Jaringan & Layanan,
dan Divisi Umum, antara lain: Kredibilitas pemilik dan perusahaan terkait, Kejadian
reputasi (reputational event) pada pemilik dan perusahaan terkait, Pelanggaran
etika terlihat antara lain melalui: transparansi informasi keuangan; dan kerja sama
bisnis dengan stakeholders lainnya, Jumlah dan tingkat penggunaan nasabah
atas produk Bank yang kompleks, Jumlah dan materialitas kerja sama Bank dengan
mitra bisnis, Frekuensi dan materialitas pemberitaan, Jenis media dan ruang lingkup
pemberitaan, Frekuensi keluhan nasabah, dan Materialitas keluhan nasabah.
Setiap pengumpulan data yang dilaksanakan oleh petugas Divisi Manajemen
Risiko yang ditunjuk sesuai job description-nya untuk masing-masing risiko.
Konfirmasi dan kembalikan data yang belum “correct” ke Pelaksana untuk dilakukan koreksi.
Data yang dipergunakan hanya yang sudah “correct” dari Pelaksana dan Supervisi-nya
h.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
For Reputational Risk
Data collected from the Corporate Secretary, Network & Service Division, and General
Division, among others: Credibility of owners and related companies, reputational events
for owners and related companies, Violations of ethics seen among others through:
transparency of financial information; and business cooperation with other stakeholders,
Number and level of customer use of complex Bank products, Number and materiality
of cooperation between the Bank and business partners, Frequency and materiality of
reporting, Type of media and scope of reporting, Frequency of customer complaints, and
Materiality of customer complaints. Each data collection is carried out by a designated Risk
Management Division officer according to the job description for each risk. Confirm and
return data that has not been “correct” to the Executor for correction. The data used is only
“correct” from the Implementer and his Supervision.
Pelaksana:
Executor:
Berikan semua data yang diminta Divisi Manajemen Risiko setelah dipastikan kebenaran
dan kelengkapannya.
a.
Provide all data requested by the Risk Management Division after confirming its correctness
and completeness.
Bubuhkan paraf pada data tersebut sebagai bukti telah diperiksa.
b.
Initialize the data as proof that it has been checked.
231
Sampaikan semua data yang telah diparaf kepada Supervisi.
c.
Submit all initialed data to the Supervisor.
Lakukan koreksi apabila terdapat kesalahan/kekeliruan yang dikembalikan oleh Supervisi
atau Divisi Manajemen Risiko.
d
Make corrections if there are errors/mistakes returned by the Supervisor or Risk
Management Division.
Lakukan kembali langkah sesuai butir b) dan c) setelah dikoreksi.
e.
Repeat the steps according to points b) and c) after correction.
Sampaikan semua data yang telah “correct” ke Divisi Manajemen Risiko.
f.
Submit all “correct” data to the Risk Management Division.
Supervisi:
Supervision:
Terima semua data dari Pelaksana dan periksa kebenaran dan kelengkapannya.
a.
Receive all data from the Executor and check for correctness and completeness.
Cantumkan tanda tangan apabila semua data telah “correct” dan kembalikan ke Pelaksana.
b.
Include a signature when all data is “correct” and return it to the Executor.
PENGGABUNGAN RISIKO KOMPOSIT
B.
COMBINED COMPOSITE RISK
Setelah diperoleh hasil eksposur risiko (inherent risk) dan kualitas penerapan manajemen risiko
(KPMR), hitung hasil akhir (risiko komposit) dengan menggunakan matriks kualitatif profil risiko
untuk menentukan predikat risiko akhir Bank sesuai ketentuan Bank Indonesia.
1
After obtaining the results of risk exposure (inherent risk) and the quality of risk management
implementation (KPMR), calculate the final result (composite risk) using a qualitative risk profile
matrix to determine the Bank’s final risk predicate in accordance with Bank Indonesia regulations.
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Pemetaan predikat/peringkat risiko komposit dapat digambarkan pada matriks di bawah ini: Tingkat
risiko merupakan kesimpulan akhir atas risiko Bank setelah mempertimbangkan mitigasi yang
dilakukan melalui penerapan manajemen risiko. Matriks ini pada dasarnya memetakan tingkat risiko
yang dihasilkan dari kombinasi antara risiko inheren dan kualitas penerapan manajemen risiko.
2
The composite risk rating/predicate mapping is described in the matrix below: The risk level is
the final conclusion of the Bank’s risk after considering the mitigation carried out through the
implementation of risk management. This matrix basically maps the level of risk resulting from the
combination of inherent risk and the quality of risk management implementation.
Kualitas Penerapan Manajemen Risiko
Risiko Inheren Quality of Risk Management Implementation
Inherent Risk
Strong Satisfactory Fair Marginal Unsatisfactory
Low 1 1 2 3 3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Low to
1 2 2 3 4
Moderate
Moderate 2 2 3 4 4
Moderate to
2 3 4 4 5
High
High 3 3 4 5 5
Secara umum untuk tingkat risiko (risk level) terhadap gabungan assessment Risiko Inheren dan
Kualitas Penerapan Manajemen Risiko tersebut digunakan 5 (lima) tingkatan Peringkat Komposit
3 (PK), yaitu:
In general, for the risk level of the combined assessment of Inherent Risk and Quality of Risk
Management Implementation, 5 (five) levels of Composite Rating (PK) are used, namely:
Peringkat
Komposit (PK) Definisi
Composite Definition
Rating (PK)
Yang termasuk dalam peringkat ini pada umumnya memiliki karakteristik antara lain:
• Dengan mempertimbangkan aktivitas bisnis yang dilakukan Bank, kemungkinan kerugian
232 •
yang dihadapi Bank dari risiko inheren komposit tergolong sangat rendah.
Kualitas penerapan manajemen risiko secara komposit sangat memadai. Meskipun
terdapat kelemahan minor, tetapi kelemahan tersebut dapat diabaikan.
PK1
Those included in this rating generally have the following characteristics:
• Taking into account the business activities carried out by the Bank, the possibility of
losses faced by the Bank from the inherent composite risk is very low.
• The quality of the application of composite risk management is very adequate. Although
there are minor weaknesses, these weaknesses can be ignored.
Yang termasuk dalam peringkat ini pada umumnya memiliki karakteristik antara lain:
• Dengan mempertimbangkan aktivitas bisnis yang dilakukan Bank, kemungkinan kerugian
yang dihadapi Bank dari risiko inheren komposit tergolong rendah.
• Kualitas penerapan manajemen risiko secara komposit memadai. Meskipun terdapat
kelemahan minor, tetapi kelemahan tersebut perlu mendapatkan perhatian manajemen.
PK2
Those included in this rating generally have the following characteristics:
• Taking into account the business activities carried out by the Bank, the possibility of
losses faced by the Bank from the composite inherent risk is low.
• The quality of the application of composite risk management is adequate. Although there
are minor weaknesses, these weaknesses can be ignored.
Yang termasuk dalam peringkat ini pada umumnya memiliki karakteristik antara lain:
• Dengan mempertimbangkan aktivitas bisnis yang dilakukan Bank, kemungkinan kerugian
yang dihadapi Bank dari risiko inheren komposit tergolong cukup tinggi.
• Kualitas penerapan manajemen risiko secara komposit cukup memadai. Meskipun
persyaratan minimum terpenuhi, terdapat beberapa kelemahan yang membutuhkan
perhatian manajemen dan perbaikan.
PK3
Those included in this rating generally have the following characteristics:
• Taking into account the business activities carried out by the Bank, the possibility of
losses faced by the Bank from the inherent composite risk is quite high.
• The quality of the application of composite risk management is quite adequate. Even
though the minimum requirements are met, there are some weaknesses that require
management attention and improvement.
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Yang termasuk dalam peringkat ini pada umumnya memiliki karakteristik antara lain:
• Dengan mempertimbangkan aktivitas bisnis yang dilakukan Bank, kemungkinan kerugian
yang dihadapi Bank dari risiko inheren komposit tergolong tinggi.
• Kualitas penerapan manajemen risiko secara komposit kurang memadai. Terdapat
kelemahan signifikan pada berbagai aspek manajemen risiko yang membutuhkan
tindakan korektif segera.
PK4
Those included in this rating generally have the following characteristics:
• Taking into account the business activities carried out by the Bank, the possibility of
losses faced by the Bank from composite inherent risk is high.
• The quality of the application of composite risk management is inadequate. There are
significant weaknesses in various aspects of risk management that require immediate
corrective action.
Yang termasuk dalam peringkat ini pada umumnya memiliki karakteristik antara lain:
• Dengan mempertimbangkan aktivitas bisnis yang dilakukan Bank, kemungkinan kerugian
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
yang dihadapi Bank dari risiko inheren komposit tergolong sangat tinggi.
• Kualitas penerapan manajemen risiko secara komposit tidak memadai. Terdapat
kelemahan signifikan pada berbagai aspek manajemen risiko di mana tindakan
penyelesaiannya diluar kemampuan manajemen.
PK5
Those included in this rating generally have the following characteristics:
• Taking into account the business activities carried out by the Bank, the possibility of
losses faced by the Bank from the inherent composite risk is very high.
• The quality of the application of composite risk management is inadequate. There are
significant weaknesses in various aspects of risk management where the resolution
actions are beyond the ability of management.
Tahapan Kajian dan Judgment terhadap Predikat Profil Risiko
Divisi Manajemen Risiko berkoordinasi dengan Divisi terkait sesuai persetujuan Direksi melakukan
kajian dan judgment terhadap profil risiko yang dapat berdampak signifikan kepada kondisi
keuangan Bank. Kajian dan judgment tersebut harus didukung dengan kertas kerja yang baik.
4 Stages of Study and Judgement of the Risk Profile Predicate
The Risk Management Division coordinates with the relevant Division according to the approval
of the Board of Directors to conduct a study and judgment on the risk profile that can have a
significant impact on the Bank’s financial condition. The study and judgment must be supported
by good working papers.
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Apabila terdapat paramater dari Profil Risiko yang berpredikat Moderate, Moderate to High, dan/
atau High Risk, maka Divisi terkait sebagai Risk Ownership sesuai dengan pembagian tanggung
jawabnya wajib menyusun action plan yang berisi langka-langkah perbaikan berupa mitigasi risiko
kepada Divisi Manajemen Risiko agar paramater profil risiko tersebut dapat dikelola dengan baik.
5
If there are parameters from the Risk Profile that are predicated as Moderate, Moderate to High, and/
or High Risk, the relevant Division as Risk Owner in accordance with the division of responsibilities
must prepare an Action Plan containing corrective steps in the form of risk mitigation to the Risk
Management Division so that the parameters the risk profile can be managed properly.
PENYAMPAIAN DAN PENDISTRIBUSIAN LAPORAN PROFIL RISIKO
C.
SUBMITTING AND DISTRIBUTION OF RISK PROFILE REPORTS
Sampaikan dan distribusikan laporan profil risiko sesuai batasan waktu yang ditetapkan oleh Otoritas
Jasa Keuangan kepada Otoritas Jasa Keuangan, Direksi dan Komite Manajemen Risiko dengan
disertakan buku/catatan tanda terima-nya.
1
Submit and distribute the risk profile report according to the time limit set by the Financial Services
Authority to the Financial Services Authority, the Board of Directors and the Risk Management
Committee with the receipt book/record attached.
Filling dan dokumentasikan copy laporan profil risiko tersebut beserta buku/catatan tanda
2 terimanya dengan baik.
Filling and documenting the copy of the risk profile report along with the receipt book/note properly.
LAPORAN LIMIT RISIKO
2
RISK LIMIT REPORT
Bank harus melakukan penentuan limit dan penetapan toleransi risiko yang merupakan batasan potensi
kerugian yang mampu diserap oleh permodalan Bank dan sarana pemantauan terhadap perkembangan
1 eksposur risiko.
Banks must determine limits and determine risk tolerance which is the limit of potential losses that can be
absorbed by the Bank’s capital and a means of monitoring the development of risk exposure.
Risk Appetite (Selera Risiko) adalah tingkat dan jenis risiko yang akan diambil oleh Bank, sedangkan Risk
Tolerance (Toleransi Risiko) adalah tingkat dan jenis risiko yang secara maksimum bersedia diambil oleh
2 Bank, yang dijabarkan lebih lanjut dalam Risk Limit (Limit Risiko).
Risk Appetite is the level and type of risk to be taken by the Bank, while Risk Tolerance is the maximum level
and type of risk that the Bank is willing to take, which is further elaborated in the Risk Limit.
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Pedoman dan kebijakan dalam ketentuan ini mengatur tentang penentuan dan penetapan limit eksposur
yang terekspos risiko dan limit manajemen risiko untuk risiko kredit, risiko pasar, risiko likuiditas, risiko
operasional, risiko hukum, risiko reputasi, risiko stratejik, dan risiko kepatuhan.
3
The guidelines and policies in this provision regulate the determination of limits that are exposed to risk
and risk management limits for credit risk, market risk, liquidity risk, operational risk, legal risk, reputation risk,
strategic risk, and compliance risk.
Dewan Komisaris wajib:
4
The Board of Commissioners must:
Mengevaluasi dan memutuskan permohonan atau usulan Direksi yang berkaitan dengan transaksi
atau kegiatan usaha yang melampaui kewenangan Direksi untuk memutuskan sehingga memerlukan
persetujuan Dewan Komisaris.
a.
Evaluate and decide on applications or proposals from the Board of Directors related to transactions
or business activities that exceed the authority of the Board of Directors to decide and thus require
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
the approval of the Board of Commissioners.
Menyetujui jumlah modal yang dialokasikan untuk mengantisipasi kerugian dari jenis risiko yang
melekat pada setiap produk dan transaksi.
b.
Approve the amount of capital allocated to anticipate losses from the types of risks inherent in each
product and transaction.
Direksi wajib mengevaluasi dan memutuskan transaksi yang melampaui kewenangan Pejabat Bank satu
tingkat di bawah Direksi atau transaksi yang memerlukan persetujuan Direksi.
5 The Board of Directors is required to evaluate and decide on transactions that exceed the authority of Bank
Officials one level below the Board of Directors or transactions that require the approval of the Board of
Directors.
Komite Manajemen Risiko wajib melakukan penetapan (justification) atas hal-hal yang terkait dengan
keputusan-keputusan bisnis yang menyimpang dari prosedur normal (irregularities), seperti keputusan
pelampauan ekspansi usaha yang signifikan dibandingkan dengan rencana bisnis Bank yang telah ditetapkan
sebelumnya atau pengambilan posisi/eksposur risiko yang melampaui limit yang telah ditetapkan. Justifikasi
ini disampaikan dalam bentuk rekomendasi kepada Direktur Utama berdasarkan suatu pertimbangan bisnis
dan hasil analisis yang terkait dengan transaksi atau kegiatan usaha Bank tertentu sehingga memerlukan
adanya penyimpangan terhadap prosedur yang telah ditetapkan oleh Bank.
6
The Risk Management Committee is required to make justification on matters related to business
decisions that deviate from normal procedures (irregularities), such as decisions to exceed significant
business expansion compared to the Bank’s business plan that has been previously determined or taking
234 position/risk exposure that exceeds the predetermined limit. This justification is submitted in the form of a
recommendation to the President Director based on a business consideration and the results of an analysis
related to certain transactions or Bank business activities that require deviations from the procedures
established by the Bank.
Divisi Manajemen Risiko bertanggung jawab menyusun kerangka Manajemen Risiko global, di mana
pendelegasian wewenang dan pemberian limit ditentukan secara jelas sesuai persetujuan Komite Manajemen
Risiko.
7
The Risk Management Division is responsible for developing a global Risk Management framework, in which
the delegation of authority and the granting of limits are clearly determined in accordance with the approval
of the Risk Committee.
Dalam memantau dan mengendalikan limit risiko, Divisi Manajemen Risiko menerima laporan secara rutin
dari Unit Kerja Operasional (Core Risk Taking Unit) a.l. Divisi Kredit Komersial, Divisi Kredit Konsumer, Divisi
Tresuri, Divisi Pemasaran/RIF, Divisi Akuntansi, Divisi IT dan Operasional, Cabang/Capem dan Unit Kerja Non
Operasional (Supporting Risk Taking Unit) a.l Divisi Umum, Divisi HC, Divisi Pengembangan Bisnis, dan Divisi
Jaringan dan Layanan mengenai eksposur risiko dan juga dari Divisi Perencanaan mengenai arah bisnis
Bank, sehingga memperoleh gambaran yang utuh tentang eksposur risiko dan kondisi bisnis Bank.
8 In monitoring and controlling risk limits, the Risk Management Division receives regular reports from the
Operational Work Unit (Core Risk Taking Unit) a.l. Commercial Credit Division, Consumer Credit Division,
Tresuri Division, Marketing Division/RIF, Accounting Division, IT and Operations Division, Branches/Capem
and Non-Operational Work Units (Supporting Risk Taking Units) al General Division, HC Division, Business
Development Division, and Network and Service Division regarding risk exposure and also from the Planning
Division regarding the Bank’s business direction, so as to obtain a complete picture of risk exposure and the
Bank’s business condition.
Divisi Manajemen Risiko memantau terhadap pelaksanaan pengendalian risiko di seluruh Unit Kerja, dan
memberikan dukungan berupa masukan, rekomendasi maupun perbaikan sistem kontrol kepada Unit-unit
Kerja tersebut. Setiap Unit Kerja wajib melaporkan secara berkala mengenai kondisi risiko yang dikelolanya
dan wajib memahami setiap perubahan risiko yang ada pada unit kerjanya, serta wajib melaporkan kepada
Divisi Manajemen Risiko apabila terdapat perubahan-perubahan dan hal-hal yang spesifik.
9
The Risk Management Division monitors the implementation of risk control in all work units, and provides
support in the form of input, recommendations and improvement of the control system to these work
units. Each work unit is required to periodically report on the condition of the risks it manages and must
understand any changes in risk that exist in its work unit, and must report to the Risk Management Division
if there are changes and specific matters.
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Divisi Manajemen Risiko memberikan rekomendasi mengenai besaran atau maksimum eksposur risiko yang
wajib dipelihara Bank kepada unit kerja dan kepada Komite Manajemen Risiko sesuai dengan kewenangan
yang dimilikinya.
10
The Risk Management Division provides recommendations regarding the amount or maximum risk exposure
that must be maintained by the Bank to the work unit and to the Risk Management Committee in accordance
with its authority.
Dalam rangka membatasi risiko yang dapat diambil oleh Bank maka ditetapkan berbagai limit eksposur dan
penetapan toleransi risiko antara lain:
11
In order to limit the risk that can be taken by the Bank, various exposure limits and risk tolerances are
determined, including:
Limit sektor ekonomi (economic sector limit) ditetapkan oleh Divisi Kredit Komersial.
a.
The economic sector limit is determined by the Commercial Credit Division.
Limit Nasabah dan counterparty (individual borrower and counterparty limit) ditetapkan oleh Divisi
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
RIF.
b.
Customer and counterparty limits (individual borrower and counterparty limits) are determined by
the RIF Division.
Limit Pihak Terkait (connected parties limit) ditetapkan oleh Divisi Kredit Komersial dan Divisi Kredit
Konsumer.
c.
The connected parties limit is determined by the Commercial Credit Division and the Consumer
Credit Division.
Limit Gap akan ditetapkan oleh Divisi Tresuri.
d.
The Gap Limit will be determined by the Treasury Division.
Limit Trading ditetapkan oleh Divisi Tresuri.
e.
Trading limits are set by the Treasury Division.
Limit Kerugian Operasional akan ditetapkan Satuan Kerja Operasional terkait.
f.
The Operational Loss Limit will be determined by the relevant Operational Work Unit.
Penetapan limitdantoleransi risiko dilakukan oleh UnitKerja Operasionalterkaitdan direkomendasikan oleh Divisi
Manajemen Risiko melalui Komite Manajemen Risiko untukmendapatkan persetujuan Direksi. Limit-limittersebut
akan dikaji ulang secara periodik oleh Divisi Manajemen Risiko bersama dengan Unit Kerja Operasional terkait.
Limit-limit eksposur tersebut diatas diatur secara rinci dalam Pedoman dan kebijakan Bank dalam Pedoman
Kebijakan Kredit, Pedoman Kebijakan Treasury, dan Pedoman Kebijakan Operasional.
The determination of risk limits and tolerances is carried out by the relevant Operational Work Unit and
recommended by the Risk Management Division through the Risk Management Committee for approval 235
from the Board of Directors. These limits will be reviewed periodically by the Risk Management Division
together with the related Operational Work Unit. The exposure limits mentioned above are regulated in
detail in the Bank’s guidelines and policies in the Credit Policy Guidelines, Treasury Policy Guidelines, and
Operational Policy Guidelines.
Dalam menyusun prosedur dan penetapan limit risiko, Bank memperhatikan risk appetite (selera/tingkat
risiko yang dikehendaki yang dapat diserap oleh permodalan Bank) berdasarkan pengalaman yang dimiliki
Bank dalam mengelola Risiko.
12
In preparing procedures and setting risk limits, the Bank pays attention to risk appetite (appetite/desired
level of risk that can be absorbed by the Bank’s capital) based on the experience of the Bank in managing
Risk.
Prosedur dan penetapan limit risiko mencakup:
13
Procedures and determination of risk limits include:
Akuntabilitas dan jenjang delegasi wewenang yang jelas.
a.
Accountability and a clear level of delegation of authority;
Dokumentasi prosedur dan penetapan limit secara memadai untuk memudahkan pelaksanaan kaji
ulang dan jejak audit dan
b.
Adequate documentation of procedures and limit setting to facilitate the conduct of reviews and
audit trails; and
Pelaksanaan kaji ulang terhadap prosedur dan penetapan limit secara berkala sekurang-kurangnya
satu kali dalam setahun atau frekuensi yang lebih sering, sesuai dengan jenis risiko, kebutuhan dan
c. perkembangan Bank.
Implementation of periodic review of procedures and limit setting at least once a year or more
frequently, according to the type of risk, needs and development of the Bank.
Penetapan limit yang didasarkan atas limit secara keseluruhan, limit per jenis risiko, dan limit per aktivitas
fungsional tertentu yang memiliki eksposur risiko.
14
Determination of limits based on overall limits, limits for each type of risk, and limits for certain functional
activities that have risk exposure.
Sebagai bagian dari penerapan pemantauan risiko dan limit risiko, Bank sekurang-kurangnya memperhatikan
hal-hal:
15
As part of the implementation of risk monitoring and risk limits, the Bank at least pays attention to the
following matters:
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Tersedianya limit secara individual dan keseluruhan/konsolidasi.
a.
Availability of limits individually and overall/consolidated.
Memperhatikan kemampuan modal Bank untuk dapat menyerap eksposur risiko atau kerugian yang
timbul dan tinggi rendahnya eksposur Bank.
b.
Taking into account the ability of the Bank’s capital to be able to absorb the risk exposure or loss
that arises and the level of exposure of the Bank
Mempertimbangkan pengalaman kerugian di masa lalu dan kemampuan sumber daya manusia.
c.
Taking into account the experience of past losses and the capabilities of human resources.
Memastikan bahwa posisi yang melampaui limit yang telah ditetapkan mendapat perhatian Komite
Manajemen Risiko dan Direksi.
d.
Ensuring that positions that exceed the established limits receive the attention of the Risk
Management Committee and the Board of Directors.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Penetapan limit dilakukan secara periodik (sekurang-kurangnya tahunan) oleh Unit Kerja Operasional terkait,
yang selanjutnya direkomendasikan oleh Divisi Manajemen Risiko untuk mendapat persetujuan Direksi
terkait melalui Komite Manajemen Risiko.
16
Limits are set periodically (at least annually) by the relevant Operational Work Unit, which is then
recommended by the Risk Management Division for approval from the relevant Board of Directors through
the Risk Management Committee.
Penetapan limit dilakukan dengan tetap memperhatikan ketentuan OJK yang berlaku, antara lain ketentuan
tentang Kewajiban Pemenuhan Modal Minimum (KPMM), Batas Maksimum Pemberian Kredit (BMPK) dan
Posisi Devisa Neto (PDN).
17
The determination of limits is carried out with due observance of the applicable OJK regulations, including
the provisions concerning the Minimum Capital Fulfillment Requirement (KPMM), Maximum Lending Limit
(BMPK) and Net Open Position (NOP).
Dalam hal terjadi pelampauan limit, maka Bank segera melakukan penyesuaian dan mengantisipasi
pelampauan tersebut sehingga tidak mempengaruhi jumlah alokasi modal atas risiko yang telah ditetapkan
18 sebelumnya.
In the event that the limit is exceeded, the Bank immediately makes adjustments and anticipates the
exceedance so that it does not affect the amount of capital allocation for the predetermined risk.
Setiap pelampauan limit segera diidentifikasi dan ditindaklanjuti oleh Direksi serta pelampauan limit hanya
dapat dilakukan apabila mendapat persetujuan Direksi atau pejabat yang berwenang, sesuai ketentuan dan
prosedur intern Bank.
236 19
Any limit exceedance is immediately identified and followed up by the Board of Directors and limit exceedance
can only be carried out if approved by the Board of Directors or authorized official, in accordance with the
Bank’s internal provisions and procedures.
Keputusan penetapan risk appetite Bank Sulut tersebut dilakukan dengan mempertimbangkan dan
pencerminan atas dasar hal-hal karakteristik antara lain sebagai berikut:
20
The decision to determine the risk appetite of the Bank of North Sulawesi is carried out by considering and
reflecting on the characteristics of, among others, the following:
Mencerminkan strategi, tujuan organisasi, rencana bisnis, dan harapan stakeholder.
a.
Reflects strategy, organizational goals, business plans, and stakeholder expectations.
Mencerminkan nilai-nilai dalam bisnis.
b.
Reflects the values in the business.
Mencerminkan kemauan dan kemampuan Bank Sulut dalam mengambil risiko (berdasarkan profil
risiko saaat ini).
c.
Reflects the willingness and ability of the Bank of North Sulawesi to take risks (based on the current
risk profile).
Mencerminkan kemampuan sumber daya dan teknologi untuk mengelola dan melakukan
d. pemantauan eksposur risiko.
Reflects the ability of resources and technology to manage and monitor risk exposures.
Mencerminkan toleransi kerugian yang dapat diterima dan diukur secara kuantitatif.
e.
Reflects an acceptable and quantitatively quantifiable loss tolerance.
Disetujui oleh Direksi dan Komisaris.
f.
Approved by the Board of Directors and Commissioners.
Setiap paramater yang telah diatur dan ditetapkan limitnya oleh OJK, maka dikategorikan sebagai ”Risk
Limit” atau predikat ”High Risk” terhadap limit tersebut oleh Bank.
21
Each parameter that has been regulated and set a limit by the OJK, is categorized as a “Risk Limit” or a “High
Risk” predicate for that limit by the Bank.
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Apabila terdapat kesamaan paramater risk appetite dan risk tolerance dengan parameter dalam profil risiko, maka
Divisi terkait sebagai Risk Ownership sesuai dengan pembagian tanggung jawabnya wajib menyusun action plan
yang berisi langkah-langkah perbaikan berupa mitigasi risiko kepada Divisi Manajemen Risiko agar paramater
tersebut dapat dikelola dengan baik. Namun apabila tidak terdapat kesamaan dan jika parameter tersebut melampaui
”Risk Appetite”, maka Divisi terkait sebagai Risk Ownership sesuai dengan pembagian tanggung jawabnya wajib
menyusun action plan yang berisi langka-langkah perbaikan berupa mitigasi risiko kepada Divisi Manajemen Risiko
agar paramater tersebut dapat dikelola dengan baik.
If there are similarities between the risk appetite and risk tolerance parameters with the parameters in the risk profile,
the relevant Division as Risk Owner in accordance with the division of responsibilities must prepare an Action Plan
containing corrective steps in the form of risk mitigation to the Risk Management Division so that these parameters
can be managed properly. . However, if there are no similarities and if the parameter exceeds “Risk Appetite”, then
the relevant Division as Risk Owner in accordance with the division of responsibilities must prepare an Action Plan
containing corrective steps in the form of risk mitigation to the Risk Management Division so that these parameters
can be managed properly.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
STRESS TESTING
3
STRESS TESTING
STRESS TEST RISIKO LIKUIDITAS
STRESS TEST LIQUIDITY RISK
Divisi Manajemen Risiko
A.
Risk Management Division
Divisi Manajemen Risiko memeriksa data Laporan Harian Money Market, Neraca Rupiah,
Surat Berharga dan GWM dari Bagian Akuntansi yang digunakan untuk memasukan ke
kertas kerja dan format CFP.
1
The Risk Management Division checks the Money Market Daily Report data, Rupiah
Balance, Securities and Statutory Reserves from the Accounting Section which is used to
enter into working papers and CFP format.
Menghitung hasil CFP dan dampaknya terhadap kecukupan aktiva likuid Bank sesuai
kertas kerja yang telah ditetapkan.
2
Calculating the results of the CFP and their impact on the adequacy of the Bank’s liquid
assets according to the working papers that have been determined.
Membuat kesimpulan dan rekomendasi sesuai hasil CFP.
3
Make conclusions and recommendations according to the results of the CFP.
4
Mendistribusikan laporan CFP sesuai penujuannnya. 237
Distribute CFP reports according to their purpose.
Mendokumentasikan dan fillling laporan dengan baik.
5
Documenting and filling reports properly.
Komite Manajemen Risiko
B
Risk Management Committee
Menerima laporan CFP dari Divisi Manajemen Risiko.
1
Receive CFP report from Risk Management Division.
Mengkaji dan memberikan rekomendasi kepada Direktur Utama terkait hasil kajian tersebut.
2 Review and provide recommendations to the President Director regarding the results of
the study.
Dari berbagai skenario yang diwujudkan dalam simulasi maka akan dapat diketahui skenario
yang optimal dalam pencapaian strategi penyediaan dana untuk menghadapi penarikan
dana besar, sehingga akan mempermudah pengambilan keputusan, misalnya hasil simulasi
dengan berbagai skenario.
From the various scenarios realized in the simulation, it will be possible to know the optimal
scenario in achieving the strategy of providing funds to deal with large withdrawals of
funds, so that it will facilitate decision making, for example simulation results with various
scenarios.
Atas hasil simulasi tersebut kemudian dibuat usulan:
Based on the simulation results, the following suggestions were made:
a. Strategi penentuan limit-limit primary reserve, secondary reserve dan tertiary reserve
yang harus dijaga oleh Bank dalam menghadapi rush.
a. The strategy for determining the limits of primary, secondary and tertiary reserves that
must be maintained by the Bank in the face of a rush.
b. Hasil kaji ulang terhadap strategi memelihara hubungan dengan nasabah.
b. The results of the review of the strategy to maintain customer relationships.
c. Hasil kaji ulang terhadap strategi memelihara hubungan dengan counterparty.
c. The results of the review of strategies for maintaining relationships with counterparties.
d. Hasil kaji ulang terhadap strategi memelihara hubungan dengan pihak terkait.
d. The results of the review of the strategy to maintain relationships with related parties.
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e. Hasil kaji ulang strategi diversifikasi simpanan.
e. The results of the review of the deposit diversification strategy.
f. Kesimpulan oleh Divisi Manajemen Risiko.
f. Conclusion by the Risk Management Division.
Yang kemudian usulan tersebut akan diberikan kepada Komite Manajemen Risiko dengan
tembusan Komite Pemantau Risiko untuk menjadi bahan pertimbangan penyusunan
strategi manajemen likuiditas Bank.
The proposal will then be submitted to the Risk Management Committee with a copy of the
Risk Monitoring Committee to be taken into consideration in the preparation of the Bank’s
liquidity management strategy.
STRESS TEST RISIKO PASAR
STRESS TEST MARKET RISK
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Divisi Manajemen Risiko
A.
Risk Management Division
Divisi Manajemen Risiko melakukan pengumpulan data dari unit kerja terkait antara lain:
1
The Risk Management Division collects data from related work units, including:
a. Neraca Rupiah dan Trial Balance dari Bagian Akuntansi.
a. Rupiah Balance and Trial Balance from the Accounting Department.
b. Laporan Maturity Profile dari Bagian Akuntansi.
b. Maturity Profile Report from the Accounting Department.
c. Database Data Konsolidasi Kredit dari Bagian Akuntansi.
c. Credit Consolidated Data Database from the Accounting Section.
d. Bukti Pencocokan Transaksi Surat Berharga dan Laporan Harian Money Market dari
Bagian Akuntansi.
d. Proof of Matching Securities Transactions and Daily Money Market Reports from the
Accounting Department.
Divisi Manajemen Risiko memeriksa data Laporan Harian Money Market, Neraca Rupiah,
Database Data Konsolidasi Kredit dan Laporan Maturity Profile dari Bagian Akuntansi yang
digunakan untuk mengelompokan aset berdasarkan sensitivitas dan jatuh tempo.
2
The Risk Management Division examines the Money Market Daily Report data, Rupiah
Balance, Credit Consolidated Data Database and Maturity Profile Report from the
238 Accounting Section which is used to classify assets based on sensitivity and maturity.
Selisih terhadap aset yang dikelompokan berdasarkan sensitivitas dan jatuh tempo dengan
kewajiban yang dikelompokan berdasarkan sensitivitas dan jatuh tempo disebut “Gap”.
3
The difference between assets classified by sensitivity and maturity and liabilities classified
by sensitivity and maturity is called the “Gap”.
Besarnya Gap akan menentukan besarnya potensi keuntungan atau kerugian yang akan
timbul dari perubahan suku bunga sesuai skenario yang ditetapkan. Divisi Manajemen
Risiko menghitung potensi keuntungan maupun potensi kerugian atas asumsi kenaikan/
penurunan suku bunga sesuai skenario terhadap posisi GAP yang dimiliki oleh Bank yang
berdampak pada Modal dan/atau Net Interest Income (NII) Bank dengan menggunakan
kertas kerja yang telah ditetapkan.
4
The size of the Gap will determine the amount of potential gain or loss that will arise from
changes in interest rates according to the specified scenario. The Risk Management
Division calculates the potential profit and potential loss on the assumption of an increase/
decrease in interest rates according to the scenario of the GAP position held by the
Bank that has an impact on the Bank’s Capital and/or Net Interest Income (NII) using a
predetermined working paper.
Membuat kesimpulan dan memberikan rekomendasi kepada Komite Manajemen Risiko
atas hasil stress testing risiko suku bunga rupiah tersebut.
5
Make conclusions and also provide recommendations to the Risk Management Committee
on the results of stress testing on rupiah interest rate risk.
Komite Manajemen Risiko
B
Risk Management Committee
Menerima laporan stress testing risiko suku bunga rupiah dari Divisi Manajemen Risiko.
1 Receives a stress testing report on rupiah interest rate risk from the Risk Management
Division.
Melakukan kajian atas rekomendasi dari Divisi Manajemen Risiko dan memberikan
rekomendasi kepada Direktur Utama atas hasil kajian tersebut.
2
Reviews the recommendations from the Risk Management Division and provides
recommendations to the President Director on the results of the study.
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STRESS TEST RISIKO KREDIT
STRESS TEST CREDIT RISK
Unit kerja terkait melakukan pencatatan data-data perkreditan serta perhitungan rasio-rasio
keuangan yang dilaporkan kepada Divisi Manajemen Risiko, yang meliputi antara lain:
1
Relevant work units record credit data and calculate financial ratios reported to the Risk Managemen
Division, which include, among others:
Data Pinjaman dari Bagian Administrasi Kredit (antara lain; data gabung, data agunan, data
kualitas aktiva produktif, data PPAP, dan data terkait kredit lainnya).
a.
Loan Data from the Credit Administration Division (among others; merged data, collateral
data, productive asset quality data, PPAP data, and other credit-related data).
Data Neraca, Rekening Administratif (On dan Off Balance Sheet), permodalan, dan data
terkait keuangan lainnya dari Bagian Financial Control.
b.
Balance Sheet data, Administrative Accounts (On and Off Balance Sheet), capital, and
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
other financial related data from the Financial Control Section.
Data yang diterima Divisi Manajemen Risiko akan dilakukan
2
Data received by the Risk Management Division will go through:
Pemeriksaan dan pemilahan berdasarkan kesesuaiannya dengan data terkait lainnya,
apabila terdapat kesalahan/tidak cocok akan dilakukan konfirmasi kepada bagian terkait
sehingga terhadap data yang diterima diyakini telah dapat digunakan dalam perhitungan
a. stress testing.
Inspection and sorting based on its suitability with other related data, if there is an error/
mismatch, confirmation will be made to the relevant department so that the received data
is believed to have been used in stress testing calculations.
Perhitungan simulasi stress testing berdasarkan skenario yang telah ditetapkan yaitu:
b.
Stress testing simulation calculations based on scenarios that have been set as follows:
• Peningkatan NPL Gross, NPL Net, dan pelaksanaan Write Off sebesar 5%, 10%, 15% dan/
atau sampai suatu prosentase tertentu yang akan mengakibatkan CAR Bank di bawah
ketentuan minimum Bank Indonesia.
Increased Gross NPL, NPL Net, and the implementation of the Write Off by 5%, 10%, 15%
and/or up to a certain percentage that will result in a minimum CAR of Bank under the
provisions of Bank Indonesia.
• Hasil perhitungan dimasukkan dalam laporan stress testing.
Calculation results are included in the stress testing report. 239
Selanjutnya Divisi Manajemen Risiko menyampaikan laporan hasil stress testing kepada Direksi dan
Komite Manajemen Risiko terkait sebagai bahan masukan dan evaluasi terhadap posisi CAR sebagai
dampak dari hasil stress testing serta memberikan rekomendasi berupa saran dan masukan.
3 Furthermore, the Risk Management Division submits a report on the results of stress testing to the
Board of Directors and the relevant Risk Management Committee as input and evaluation of the
CAR position as a result of stress testing and provides recommendations in the form of suggestions
and input.
LAPORAN ICAAP
ICAAP REPORT
Bank menyampaikan laporan hasil perhitungan Kewajiban Penyediaan Modal Minimum berdasarkan
profil risiko kepada Otoritas Jasa Keuangan per semester bersamaan dengan pelaporan self
assessment Tingkat Kesehatan Bank. Hal-hal pokok yang dilaporan kepada OJK adalah sebagai
1 berikut.
The Bank submits a report on the calculation of the Minimum Capital Adequacy Requirement based
on the risk profile to the Financial Services Authority per semester along with the self-assessment
report on the Bank’s Soundness Level.
Strategi pengelolaan modal
a.
Capital management strategy
Identifikasi dan pengukuran risiko material
b.
Material risk identification and measurement
Penilaian kecukupan modal
c.
Capital adequacy assessment
Modal minimum sesuai profil risiko
d.
Minimum capital according to risk profile
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Divisi Manajemen Risiko menyampaikan per bulan laporan hasil perhitungan Kewajiban Penyediaan
Modal Minimum berdasarkan profil risiko kepada Dewan Komisaris dan Direksi serta tembusan
kepada divisi terkait (Lampiran B-3) . Hal-hal pokok yang dilaporkan adalah sebagai berikut:
2
The Risk Management Division submits a monthly report on the calculation of the Minimum Capital
Adequacy Requirement based on the risk profile to the Board of Commissioners and the Board of
Directors and a copy to the relevant division (Appendix B-3). The main items reported are as follows:
Laporan Utama, yang terdiri dari hal-hal pokok sebagai berikut:
a.
Main Report, which consists of the following main points:
1. Strategi pengelolaan modal
1. Capital management strategy
2. Identifikasi dan pengukuran risiko material
2. Material risk identification and measurement
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
3. Penilaian kecukupan modal
3. Capital adequacy assessment
4. Modal minimum sesuai profil risiko
4. Minimum capital according to risk profile
Kertas Kerja Penilaian KPMM: merupakan kertas kerja untuk menghitung modal minimum
dan alokasi modal untuk masing-masing risiko sesuai dengan inherent risk
b.
KPMM Assessment Working Paper: is a working paper to calculate the minimum capital and
capital allocation for each risk according to the inherent risk.
Rekapitulasi Penilaian Profil Risiko: merupakan rekapitulasi penilaian 7 profil risiko pilar 2 dari
aspek inherent risk.
c.
Recapitulation of Risk Profile Assessment: is a recapitulation of the assessment of 7 risk
profiles of pillar 2 from the inherent risk aspect.
Divisi Akuntansi melakukan pemantauan terhadap kecukupan penyediaan modal
minimum selama periode pemantauan sesuai dengan ketentuan yang berlaku
dan melakukan pelaporan kepada Dewan Komisaris dan Direksi secara reguler.
Pemantauan dilakukan terkait dengan hal-hal sebagai berikut:
3
The Accounting Division monitors the adequacy of the minimum capital adequacy during
the monitoring period in accordance with applicable regulations and reports to the Board of
Commissioners and Board of Directors on a regular basis. Monitoring is carried out in relation to
the following:
240 Pengaruh strategi bisnis yang dilakukan.
a.
The influence of the business strategy carried out.
Kondisi bisnis eksisting
b.
Existing business conditions
Rencana realisasi rencana bisnis bank
c.
Bank business plan realization plan
Pengaruh eksternal (faktor ekonomi atau force major)
d.
External influence (economic factor or force major)
Rekomendasi terkait dengan permodalan
e.
Recommendations related to capital
Satuan Kerja Audit Intern (SKAI) menyampaikan laporan hasil kaji ulang penerapan ICAAP sekurang-
kurangnya sekali dalam setahun kepada Dewan Komisaris dan Direksi serta Divisi Manajemen Risiko
(Lampiran B-4). Hal-hal pokok yang dilaporkan adalah sebagai berikut:
4
The Internal Audit Unit (SKAI) submits a report on the results of the ICAAP implementation review at
least once a year to the Board of Commissioners and Directors and the Risk Management Division
(Appendix B-4). The main items reported are as follows:
Kesesuaian proses penilaian kecukupan modal dengan ukuran, karakteristik, dan
kompleksitas usaha Bank;
a.
The suitability of the capital adequacy assessment process with the size, characteristics,
and complexity of the Bank’s business;
Keakuratan dan kelengkapan data yang digunakan dalam proses penilaian kecukupan
modal;
b.
The accuracy and completeness of the data used in the capital adequacy assessment
process;
Kewajaran metode dan asumsi yang digunakan dalam proses penilaian kecukupan modal;
c. The fairness of the methods and assumptions used in the capital adequacy assessment
process;
Kewajaran skenario stress testing yang digunakan dalam proses penilaian kecukupan
modal.
d.
The reasonableness of the stress testing scenario used in the capital adequacy assessment
process.
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Informasi kualitatif terkait stress test (yaitu portofolio dari stress test, scenario dan metodologi yang digunakan,
serta penggunaan stress test dalam manajemen risiko)
VI.
Qualitative information related to stress tests (i.e. portfolio of stress tests,scenarios and methodologies used, and use of
stress tests in risk management)
Risiko Likuiditas
Liquidity Risk
Skenario stress test risiko likuiditas secara spesifik pada Bank (Bank Specific Stress Scenario), yang dapat digunakan
antara lain:
Bank-specific stress test scenarios for liquidity risk (Bank Specific Stress Scenario), which can be used include:
Penarikan dana besar-besaran.
a.
Massive withdrawal of funds.
Peningkatan kredit bermasalah.
b.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Increased non-performing loans.
Hambatan dalam memperoleh pendanaan dengan atau tanpa jaminan (secured atau unsecured).
c.
Barriers to obtaining funding with or without collateral (secured or unsecured).
Keterbatasan dalam melakukan transaksi pertukaran (konversi) valuta tertentu.
d.
Limitations in conducting certain exchange (conversion) transactions.
Gangguan/kegagalan sistem yang mendukung operasional Bank.
e.
System disturbance/failure that supports the Bank’s operations.
Skenario stress pada pasar (General Market Stress Scenario) yang dapat digunakan antara lain:
Stress scenarios on the market (General Market Stress Scenario) that can be used include:
Gangguan sistem ekonomi makro, kondisi ini dapat berupa resesi ekonomi yang terjadi pada lingkup
nasional atau regional. Hal ini ditandai dengan memburuknya indikator-indikator ekonomi makro seperti
tingkat inflasi, nilai tukar, dan lain-lain.
a.
Disruption of the macroeconomic system, this condition can be in the form of an economic recession that
occurs at the national or regional scope. This is marked by deteriorating macroeconomic indicators such as
the inflation rate, exchange rate, and others.
Perubahan kondisi pasar, baik lokal maupun global, likuiditas ketat, penurunan harga saham, dan/atau
pelebaran rentang antara kuotasi beli dan jual (bid and ask spread), gangguan pada pasar modal.
b.
Changes in market conditions, both local and global, tight liquidity, falling share prices, and/or widening the
range between bid and ask spreads, disturbances in the capital market.
Perubahan indikator ekonomi, misalnya tingkat inflasi, perubahan suku bunga, dan/atau depresiasi/apresiasi 241
valuta.
c.
Changes in economic indicators, such as inflation rates, changes in interest rates, and/or currency
depreciation/appreciation.
Ganggguan pada sistem pembayaran.
d.
Disruption to the payment system.
Operasional bank yang sangat tergantung kepada sistem pembayaran/transfer dana baik nasional maupun
internasional dapat terganggu apabila sistem ini tidak berjalan dengan baik.
e.
Bank operations that are highly dependent on payment/fund transfer systems, both national and
international, can be disrupted if this system does not work properly.
Untuk skenario General Market Crisis (GMC) dan Bank Specific Crisis (BSC) yang dipergunakan oleh Bank adalah
menguji ketahanan likuiditas Bank atas penarikan dana yang besar berdasarkan data historis Bank dari peningkatan
penarikan dana dalam kondisi normal yang disimulasikan terjadi pada Bank ditambah dengan penarikan masing-
masing 10 deposan terbesar dan 25 deposan terbesar sampai dengan 5 hari dan 30 hari ke depan.
For the General Market Crisis (GMC) and Bank Specific Crisis (BSC) scenarios used by the Bank, the Bank is testing
the liquidity resilience of the Bank for large withdrawals based on the Bank’s historical data from increased withdrawals
of funds under normal conditions which are simulated to occur in the Bank plus the respective withdrawals 10 largest
depositors and 25 largest depositors up to 5 days and 30 days ahead.
Dari berbagai skenario yang diwujudkan dalam simulasi maka akan dapat diketahui skenario yang optimal dalam
pencapaian strategi penyediaan dana untuk menghadapi penarikan dana besar, sehingga akan mempermudah
pengambilan keputusan, misalnya hasil simulasi dengan berbagai skenario.
From the various scenarios that are realized in the simulation, it will be possible to know the optimal scenario in
achieving the strategy of providing funds to deal with large withdrawals of funds, so that it will facilitate decision
making, for example the results of simulations with various scenarios.
Atas hasil simulasi tersebut kemudian dibuat usulan:
Based on the simulation results, recommendations are then made:
Strategi penentuan limit-limit primary reserve, secondary reserve dan tertiary reserve yang harus dijaga
oleh Bank dalam menghadapi rush.
a.
Strategies for determining the limits of primary, secondary and tertiary reserves that must be maintained by
the Bank in the face of a rush.
Hasil kaji ulang terhadap strategi memelihara hubungan dengan nasabah.
b.
The results of the review of the strategy to maintain customer relationships.
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Hasil kaji ulang terhadap strategi memelihara hubungan dengan counterparty.
c.
The results of the review of strategies for maintaining relationships with counterparties.
Hasil kaji ulang terhadap strategi memelihara hubungan dengan pihak terkait.
d.
The results of the review of the strategy to maintain relationships with related parties.
Hasil kaji ulang strategi diversifikasi simpanan.
e.
The results of the review of the deposit diversification strategy.
Kesimpulan oleh Divisi Manajemen Risiko.
Yang kemudian usulan tersebut akan diberikan kepada Komite Manajemen Risiko dengan tembusan Komite
Pemantau Risiko untuk menjadi bahan pertimbangan penyusunan strategi manajemen likuiditas Bank.
f.
Conclusion by the Risk Management Division.
The proposal will then be submitted to the Risk Management Committee with a copy of the Risk Monitoring
Committee to be taken into consideration in the preparation of the Bank’s liquidity management strategy.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Risiko Suku Bunga
Interest Rate Risk
Metodologi yang dapat digunakan dalam stress testing adalah sebagai berikut:
A.
The methodologies that can be used in stress testing are as follows:
Sensitivity analysis
Estimasi dampak terhadap nilai portofolio sebagai akibat asumsi perubahan satu atau dua faktor
risiko yang terkait. Sensitivity analysis menunjukkan pengaruh dari suatu faktor risiko tertentu
a. terhadap portofolio Bank.
Sensitivity analysis
Estimated impact on portfolio value as a result of assuming changes in one or two related risk
factors. Sensitivity analysis shows the effect of a certain risk factor on the Bank’s portfolio.
Scenario analysis
Perubahan nilai portofolio diukur dengan melakukan simulasi skenario kondisi buruk (stress
scenario) yang mempengaruhi beberapa faktor risiko secara bersamaan (misalnya harga saham,
b. nilai tukar, kenaikan NPL dan suku bunga).
Scenario analysis
Changes in portfolio value are measured by simulating a stress scenario that simultaneously affects
several risk factors (e.g. stock prices, exchange rates, increases in NPLs and interest rates).
Dalam analisis skenario dapat digunakan skenario dengan menggunakan analisis data historis,
menggunakan asumsi hipotetis atau menggunakan skenario yang ditetapkan Bank Indonesia.
242 In scenario analysis, scenarios can be used using historical data analysis, using hypothetical
assumptions or using scenarios determined by Bank Indonesia.
Bank melaksanakan stress testing Risiko Pasar khusus Risiko Suku Bunga dalam Banking Book dalam
Rupiah dengan menggunakan analisa sensitivitas dengan asumsi dan cakupan sebagai berikut:
The Bank carries out stress testing of Market Risk specifically Interest Rate Risk in the Banking Book
in rupiah by using sensitivity analysis with the following assumptions and scopes:
Asumsi Analisa Sensitivitas Stress Testing Risiko Suku Bunga IDR berdasarkan nilai
ekonomis dari equity Bank (economic value perspective) sebagai berikut:
o.
Assumptions of Stress Testing Risk Sensitivity Analysis of IDR Interest Rate based on the
economic value of the Bank’s equity (economic value perspective) are as follows:
1) Stress testing yang dilakukan pada simulasi ini adalah menggunakan gap antara aktiva
dan pasiva berdasarkan time band dari masing-masing aktiva dan pasiva yang kemudian
dihitung dengan berbagai asumsi skenario perubahan suku bunga IDR yang telah
ditetapkan oleh Bank Indonesia yaitu perubahan suku bunga (naik dengan tanda positif
atau turun dengan tanda negatif).
1) Stress testing carried out in this simulation is to use the gap between assets and liabilities
based on the time band of each asset and liability which is then calculated using various
assumptions for the scenario of changes in the IDR interest rate set by Bank Indonesia,
namely changes in interest rates (increase with a positive sign or down with a negative
sign).
2) Hasil stress testing terhadap risiko suku bunga IDR: Berdasarkan beberapa skenario di
atas yang kemudian diperhitungkan dengan gap antara total aktiva dan total pasiva IDR
yang dikelompokkan berdasarkan masing-masing time band.
2) Results of stress testing on IDR interest rate risk: Based on the above scenarios, the gap
between total assets and total IDR liabilities is calculated based on each time band.
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Kesimpulan
B.
Conclusion
Berdasarkan hasil stress testing tersebut dapat disimpulkan bahwa dampak stress testing risiko suku bunga
rupiah terhadap kecukupan modal Bank sebesar Rp1.403.610 masih dapat dicover oleh kelebihan modal
yang tersedia.
Based on the results of the stress testing, it can be concluded that the impact of stress testing on rupiah
interest rate risk on the Bank’s capital adequacy still of IDR1,403,610 can be covered by the excess available
capital.
Rekomendasi
C.
Recommendation
Divisi Manajemen Risiko memberikan rekomendasi sesuai hasil stress testing risiko suku bunga dalam
banking book tersebut agar Bank dapat meminimalkan potensi kerugian.
The Risk Management Division provides recommendations according to the results of stress testing on
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
interest rate risk in the banking book so that the Bank can minimize potential losses.
Asumsi Analisa Sensitivitas Stress Testing Risiko Suku Bunga IDR berdasarkan potensi profitabilitas
bank (earnings perspective):
o.
Assumptions of Stress Testing Risk Sensitivity Analysis of IDR Interest Rate based on the potential
profitability of the bank (earnings perspective):
Stress testing yang dilakukan pada simulasi ini menggunakan gap antara aktiva dan pasiva
berdasarkan time band dari masing-masing aktiva dan pasiva sampai dengan 12 bulan
yang kemudian dihitung dengan berbagai asumsi skenario perubahan suku bunga IDR
1 yang telah ditetapkan oleh OJK.
Stress testing carried out in this simulation uses the gap between assets and liabilities
based on the time band of each asset and liability up to 12 months which is then calculated
using various scenarios of changes in the IDR interest rate set by the OJK.
Hasil stress testing terhadap risiko suku bunga IDR
Berdasarkan beberapa skenario di atas yang kemudian diperhitungkan dengan gap
antara total aktiva dan total pasiva IDR yang dikelompokkan berdasarkan masing-masing
time band, maka dampak terhadap Net Interest Income (NII) Bank terkait dengan suku
2 bunga IDR.
The results of stress testing on IDR interest rate risk based on the above scenarios which
are then calculated with the gap between total assets and total IDR liabilities grouped by
each time band, the impact on the Bank’s Net Interest Income (NII) is related to interest
rates IDR
243
Kesimpulan:
Berdasarkan hasil stress testing tersebut dapat disimpulkan bahwa dampak stress testing
risiko suku bunga rupiah dapat berpotensi mengurangi NII Bank sebesar Rp18.5 miliar
sehingga NII setelah stresstest menjadi Rp1.381.032 juta
3
Conclusion
Based on the results of the stress testing, it can be concluded that the impact of the
rupiah interest rate risk stress test may potentially reduce the Bank’s NII by IDR18.5 billion,
resulting in post-stress test NII of IDR1,381,032 million.
Rekomendasi
Divisi Manajemen Risiko memberikan rekomendasi sesuai hasil stress testing risiko suku
bunga dalam banking book tersebut agar Bank dapat meminimalkan potensi kerugian.
4 Recommendation
The Risk Management Division provides recommendations according to the results
of stress testing on interest rate risk in the banking book so that the Bank can minimize
potential losses
Risiko Kredit
Credit Risk
Adapun asumsi, perkiraan dan simulasi skenario untuk NPL Gross, NPL Net, dan Write Off sebagai berikut:
The assumptions, estimates and scenario simulations for Gross NPL, Net NPL, and Write Off are as follows:
Menggunakan skenario peningkatan NPL Gross, NPL Net dan/atau Write Off menjadi sebesar 5%, 10%, 15%
atau sampai suatu persentase tertentu yang akan mengakibatkan CAR Bank di bawah ketentuan minimum
1 Bank Indonesia.
Using the scenario of increasing Gross NPL, Net NPL and/or Write Off to 5%, 10%, 15% or up to a certain
percentage which will result in the Bank’s CAR below the minimum Bank Indonesia provisions.
Peningkatan NPL Gross dan NPL Net tersebut dibebankan terhadap jumlah outstanding kolektibilitas
3 (Kurang Lancar), 4 (Diragukan) dan 5 (Macet) secara proporsional untuk dihitung Biaya Penyisihan
2 Penghapusan Aktiva Produktif (PPAP)-nya.
The increase in Gross NPL and Net NPL is charged to the outstanding collectibility of 3 (Substandard), 4
(Doubtful) and 5 (Loss) proportionally to calculate the Allowance for Earning Assets Loss (PPAP).
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Biaya PPAP tersebut ditambah dengan Biaya PPAP untuk kolektibilitas 1 (Lancar) dan 2 (Dalam Perhatian
Khusus) akan dibebankan kepada laba tahun berjalan dan akan diserap oleh modal Bank apabila laba tahun
berjalan tidak mencukupi (laba menjadi negatif/rugi).
3
The PPAP fee plus the PPAP Fee for collectibility 1 (Current) and 2 (In Special Mention) will be charged to
the current year’s profit and will be absorbed by the Bank’s capital if the current year’s profit is insufficient
(profit becomes negative/loss).
Kecukupan modal Bank dalam menyerap Biaya PPAP yang tidak cukup dicover laba tahun berjalan akan
dihitung sampai dengan posisi CAR Bank menjadi di bawah ketentuan minimum Bank Indonesia.
4 The adequacy of the Bank’s capital in absorbing PPAP Fees that are not sufficiently covered by the current
year’s profit will be calculated until the Bank’s CAR position is below the minimum requirements of Bank
Indonesia.
Pos-pos dalam neraca, data perkreditan, dan hal-hal yang terkait dengan perhitungan simulasi antara lain:
5
Items in the balance sheet, credit data, and other matters related to simulation calculations include:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Total outstanding kredit
a.
Total outstanding credit
Pos-pos dalam neraca, data perkreditan, dan hal-hal yang terkait dengan perhitungan simulasi
b. antara lain:
Items in the balance sheet, credit data, and matters related to simulation calculations include:
Komponen modal yang eligible, Jumlah kolektibilitas 1 (Lancar), 2 (Dalam Perhatian Khusus), 3
(Kurang Lancar), 4 (Diragukan), dan 5 (Macet).
c.
Eligible capital components, total collectability 1 (Current), 2 (In Special Mention), 3 (Substandard),
4 (Doubtful), and 5 (Loss).
Cadangan PPAP sesuai ketentuan Bank Indonesia (maksimum 1,25% dari ATMR yang eligible sebagai
komponen modal), dan dampak perhitungan laba tahun berjalan yang dilakukan penyesuaian
sesuai simulasi.
d.
PPAP reserves are in accordance with Bank Indonesia regulations (maximum 1.25% of eligible
RWA as a capital component), and the impact of the calculation of profit for the year is adjusted
according to the simulation.
Total Modal (Tier 1, Tier 2, Tier 3 dan Faktor pengurang Modal), Total ATMR, Beban Modal untuk
Risiko Pasar, dan Beban Modal untuk Risiko Operasional
e.
Total Capital (Tier 1, Tier 2, Tier 3 and Capital Deduction Factors), Total RWA, Capital Expense for
Market Risk, and Capital Expense for Operational Risk.
244 Laba tahun berjalan
f.
Current year profit.
Data Gabung Kredit, Laporan Kualitas Aktiva Produktif, Data dari Tingkat Kesehatan Bank dan
perhitungan rasio keuangan pos-pos terkait dengan aktivitas kredit Bank
g.
Merged Credit Data, Earning Assets Quality Report, Data from Bank Soundness Level and calculation
of financial ratios for items related to Bank credit activities
Faktor-faktor yang dianggap tetap/tidak berubah antara lain:
6
Factors that are considered fixed/unchanged include:
Suku Bunga
a.
Interest rate
Nilai tukar rupiah terhadap valas
b.
Rupiah exchange rate against foreign currency
Indeks haga saham tabungan
c.
Savings stock price index
Harga saham Bank
d.
Bank share price
Kenaikan NPL Gross dilakukan dengan membebankan secara proporsional ke kolektibilitas 3 (Kurang
Lancar), 4 (Diragukan), dan 5 (Macet) pada suatu posisi waktu tertentu.
7
The increase in Gross NPL is carried out by charging proportionally to the collectibility of 3 (Substandard), 4
(Doubtful), and 5 (Loss) at a certain time position.
Biaya PPAP yang dihitung untuk kolektibilitas 3 (Kurang Lancar), 4 (Diragukan) dan 5 (Macet) setelah kenaikan
NPL Gross dan kolektibilitas 1 dan 2 yang fixed berdasarkan ketentuan Bank Indonesia yang berlaku, yaitu:
8
PPAP fees calculated for collectibility 3 (Substandard), 4 (Doubtful) and 5 (Loss) after the increase in Gross
NPL and collectibility 1 and 2 which are fixed based on applicable Bank Indonesia regulations, namely:
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Kolektibilitas 1 dan 2 yang fixed berdasarkan ketentuan Bank Indonesia yang berlaku, yaitu:
9
Fixed collectibility 1 and 2 based on applicable Bank Indonesia regulations, namely:
1% dari kolektibilitas 1 (Lancar)
a.
1% of collectability 1 (Current)
5% dari kolektibilitas 2 (Dalam Perhatian Khusus)
b.
5% of collectability 2 (In Special Mention)
15% dari kolektibilitas 3 (Kurang Lancar)
c.
15% of collectability 3 (Substandard)
50% dari kolektibilitas 4 (Diragukan)
d.
50% of collectability 4 (Doubtful)
100% dari kolektibilitas 5 (Macet)
e.
100% of collectability 5 (Lost)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Khusus untuk perhitungan Biaya PPAP NPL Net kolektibilitas 3 (Kurang Lancar), 4 (Diragukan), dan 5 (Macet)
wajib dikurangkan agunan yang tersedia berdasarkan nilai likuidasinya/nilai yang tercatat dalam laporan
Bank.
10
Specifically for the calculation of PPAP NPL Fees, net collectibility of 3 (Substandard), 4 (Doubtful), and 5
(Loss) must be deducted from available collateral based on its liquidation value/value recorded in the Bank’s
report.
Kondisi kenaikan NPL Gross dan NPL Net tersebut hanya terjadi pada Bank saja.
11
The condition of the increase in Gross NPL and Net NPL only occurred in Banks.
Khusus untuk skenario Write Off sebagai berikut:
12
Especially for Write Off scenarios as follows:
Menggunakan skenario peningkatan Write Off menjadi sebesar 5%,10%, 15% khusus terhadap
kolektibilitas 5 dan penambahan dengan kolektibilitas 4 atau sampai suatu prosentase tertentu
yang akan mengakibatkan CAR Bank dibawah ketentuan minimum Bank Indonesia
a.
Using the scenario of increasing Write Off to 5%, 10%, 15% specifically for collectibility 5 and adding
to collectibility 4 or up to a certain percentage which will result in the Bank’s CAR below the
minimum Bank Indonesia provisions.
Perhitungan Write Off tersebut tidak dan/atau dengan memperhitungkan aspek agunan dengan
asumsi agunan dinilai sesuai dengan nilai likuidasinya/nilai yang tercatat dalam laporan Bank
b. The Write Off calculation does not and/or takes into account the collateral aspect with the
assumption that the collateral is valued according to the liquidation value/value recorded in the 245
Bank report.
Hasil perhitungan Write Off dibebankan terhadap cadangan jumlah PPAP yang telah dibentuk Bank
dan termasuk dalam komponen modal yang dimiliki sesuai laporan Kewajiban Penyediaan Modal
Minimum (KPMM).
c.
The result of the Write Off calculation is charged to the reserve for the amount of PPAP that has
been established by the Bank and is included in the component of capital owned according to the
Minimum Capital Adequacy Requirement (KPMM) report.
Kecukupan modal Bank dalam menyerap Write Off akan dihitung ketahanannya sesuai penetapan
skenario.
d.
The Bank’s capital adequacy in absorbing the Write Off will be calculated according to the
determination of the scenario.
Hasil stress testing ini memuat kesimpulan yang merupakan rangkuman hasil analisa dari data yang telah
ditelaah dan dikaji serta menyampaikan rekomendasi berupa saran dan masukan kepada Direksi dan Komite
Manajemen Risiko terkait.
13
The results of this stress testing contain conclusions which summarize the results of the analysis of the data
that have been reviewed and reviewed and submit recommendations in the form of suggestions and input
to the Board of Directors and the relevant Risk Management Committee.
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Laporan Kewajiban Pemenuhan Rasio Pengungkit dan Leverage Ratio Fulfillment Obligation Report and
Laporan Perhitungan Rasio Pengungkit Per 31 Desember Leverage Ratio Calculation Report as of December 31,
2025 2025
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Periode
Period
Keterangan 31 Desember 2025 31 Desember 2024
No.
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Total Total
(1) (2) (3) (4)
Total aset di neraca pada laporan keuangan publikasi (nilai gross sebelum
dikurangi CKPN).
1 23.903.331 20.911.785
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 the value of investments in banks, financial institutions, N/A N/A
insurance companies, and/or other entities that are required to be
consolidated under financial accounting standards but are outside
the consolidation scope based on the Financial Services Authority
regulations.
Penyesuaian untuk nilai kumpulan aset keuangan atau aset syariah
yang mendasari (underlying) yang telah dialihkan dalam sekuritisasi
aset yang memenuhi persyaratan jual putus sebagaimana diatur
dalam peraturan perundang-undangan OJK mengenai Prinsip
246 Kehati-hatian dalam Aktivitas Sekuritisasi Aset bagi Bank Umum.
Dalam hal aset keuangan atau aset syariah yang mendasari (underlying)
tersebut telah dikurangkan dari total aset di neraca pada laporan
keuangan publikasi (baris nomor 1) maka baris ini diisi sebesar 0 (nol).
3 - -
Adjustment for the value of the pool of financial assets or sharia assets
underlying securitized assets that meet the requirements of a true sale as
regulated in the Financial Services Authority regulations on the Prudential
Principles in Asset Securitization Activities for Commercial Banks. In the
case where the underlying financial assets or sharia assets have been
deducted from the total assets on the balance sheet in the published
financial statements (line item 1), then this line should be filled with 0
(zero).
Penyesuaian terhadap pengecualian sementara atas penempatan giro
pada Bank Indonesia dalam rangka memenuhi ketentuan giro wajib
4 minimum (jika ada). N/A N/A
Adjustment for temporary exceptions for placements of giro at Bank
Indonesia to meet the required minimum reserve requirements (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 the total
exposure calculation in the Leverage Ratio.
Penyesuaian untuk nilai pembelian atau penjualan aset keuangan secara
regular dengan menggunakan metode akuntansi tanggal perdagangan.
6 - -
Adjustment for the value of regular purchases or sales of financial assets
using the trade date accounting method.
2025 Laporan Tahunan
Annual Report
Page 247
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Periode
Period
Keterangan 31 Desember 2025 31 Desember 2024
No.
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Penyesuaian untuk nilai transaksi dalam fasilitas cash pooling yang
memenuhi persyaratan sebagaimana diatur dalam Peraturan Otoritas Jasa
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Keuangan ini.
7 - -
Adjustment for the value of transactions in cash pooling facilities that
meet the requirements as stipulated in the Financial Services Authority
regulations.
Penyesuaian untuk nilai eksposur transaksi derivatif.
8 - -
Adjustment for the value of derivative transaction exposures.
Penyesuaian untuk nilai eksposur Securitities 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).
10 208.018 67.759
Adjustment for the value of Administrative Account Transactions (TRA)
that have been multiplied by the Credit Conversion Factor (CCF).
Prudent valuation adjustments berupa faktor pengurang modal dan
Cadangan Kerugian Penurunan Nilai (CKPN)
11 (654.788) (524.731)
Prudent valuation adjustments in the form of capital reduction factors and
Allowance for Impairment Losses (CKPN).
Penyesuaian lainnya (jika ada)
12
Other adjustments (if any).
- -
247
Total Eksposur dalam Perhitungan Rasio Leverage
13 23.453.035 20.911.785
Total Exposure in the Leverage Ratio Calculation.
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca)
Exposure of Assets in the Financial Position Statement (Balance Sheet)
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca)
termasuk aset jaminan yang tercatat dalam neraca, namun
tidak termasuk eksposur transaksi derivatif dan eksposur SFT.
*Menggunakan nilai gross sebelum dikurangi CKPN.
1 23.903.331 20.911.785
Exposure of Assets in the Financial Position Statement (Balance Sheet)
including collateral assets recorded on the balance sheet, but excluding
exposure from derivative transactions and SFT exposure. *Using 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-addition value for derivative collateral provided to counterparties,
and the provision of such collateral results in a reduction in the total
exposure of assets on the balance sheet due to the application of
accounting standards.
(Pengurangan atas piutang terkait cash variation margin yang diberikan
dalam transaksi derivatif).
3 - -
(Reduction of receivables related to cash variation margin provided in
derivative transactions).
(Penyesuaian untuk surat berharga yang diterima dalam eksposur SFT
yang telah dicatat sebagai aset dalam neraca Bank).
4 - -
(Adjustment for securities received in SFT exposure recorded as assets on
the Bank’s balance sheet).
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 248
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Periode
Period
Keterangan 31 Desember 2025 31 Desember 2024
No.
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
(Cadangan Kerugian Penurunan Nilai (CKPN) atas aset tersebut sesuai
standar akuntansi yang berlaku).
5 (222.800) (208.880)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(Allowance for Impairment Loss (CKPN) on such 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 (431.712) (315.354)
(Assets that have been accounted for as a reduction factor in Tier 1 Capital
as referred to in the Financial Services Authority Regulation governing the
minimum capital requirement for commercial banks).
Total Eksposur Aset dalam Laporan Posisi Keuangan (Neraca)
(Penjumlahan dari baris 1 sampai dengan baris 6)
7 23.245.293 20.387.552
Total Exposure of Assets in the Financial Position Statement (Balance
Sheet) (Sum of lines 1 to 6)
Eksposur Transaksi Derivatif
Exposure of Derivative Transactions
Nilai Replacement Cost (RC) untuk seluruh transaksi derivatif baik dalam
hal terdapat variation margin yang memenuhi syarat ataupun terdapat
perjanjian saling hapus yang memenuhi persyaratan tertentu.
8 - -
Replacement Cost (RC) value for all derivative transactions, whether
there is variation margin that meets the requirements or there is a netting
248 agreement that meets certain conditions.
Nilai penambahan yang merupakan Potential Futures Exposures (PFE)
untuk seluruh transaksi derivatif.
9 - -
The addition value representing the Potential Future Exposures (PFE) for
all derivative transactions.
(pengecualian atas eksposur transaksi derivatif yang diselesaikan melalui
central clearing counterparty (CCP))
10 N/A N/A
(Exclusion for derivative transaction exposures settled through central
clearing counterparties (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 performed by netting and
reduction of add-on for credit derivative sale transactions)
Total Eksposur Transaksi Derivatif
(Penjumlahan baris 8 sampai dengan baris 12)
13 - -
Total Derivative Transaction Exposure
(Sum of lines 8 to 12)
Eksposur Securities Financing Transaction (SFT)
Exposure to Securities Financing Transaction (SFT)
Nilai Gross SFT
14 - -
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 due to counterparty default related to SFT assets, referring
to the Current Exposure calculation as regulated in Appendix I of the
Financial Services Authority Regulation
2025 Laporan Tahunan
Annual Report
Page 249
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Periode
Period
Keterangan 31 Desember 2025 31 Desember 2024
No.
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Eksposur sebagai agen SFT
17 - -
Exposure as SFT agent
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Total Eksposur SFT (Penjumlahan baris 14 sampai dengan baris 17)
18 - -
Total SFT Exposure (Sum of row 14 through row 17)
Eksposur Transaksi Rekening Administratif (TRA)
Exposure of Administrative Account Transactions (TRA)
Nilai seluruh kewajiban komitmen atau kewajiban kontijensi.
*Nilai gross sebelum dikurangi CKPN
19 208.018 67.759
Total value of all commitment liabilities or contingent liabilities. *Gross
value before deducted by the allowance for impairment (CKPN)
(Penyesuaian terhadap hasil perkalian antara nilai kewajiban komitmen
atau kewajiban kontijensi dan Faktor Konversi Kredit (FKK))
20 - -
(Adjustments based on the multiplication of the value of commitment
liabilities or contingent liabilities and the Credit Conversion Factor (FKK))
(Cadangan Kerugian Penurunan Nilai (CKPN) atas TRA tersebut sesuai
standar akuntansi yang berlaku)
21 (276) (498)
(Allowance for Impairment (CKPN) on TRA according to applicable
accounting standards)
Total Eksposur Transaksi Rekening Administratif (TRA) (Penjumlahan dari
baris 19 sampai dengan baris 21)
22 207.742 67.262
Total Exposure of Administrative Account Transactions (TRA) (Sum of line
19 to line 21) 249
Modal dan Total Ekposur
Capital and Total Exposure
Modal Inti (Tier 1)
23 1.853.003 1.803.181
Core Capital (Tier 1)
Total Eksposur (Penjumlahan baris 7, 13, 18, dan 22)
24 23.453.035 20.454.813
Total Exposure (Sum of line 7, 13, 18, and 22)
Rasio Leverage
Leverage Ratio
Nilai Rasio Leverage (Kolom 23 ÷ Kolom 24)
25 7,90% 8,82%
Leverage Ratio (Column 23 ÷ Column 24)
Nilai Minimum Rasio Leverage
26 3,00% 3,00%
Minimum Leverage Ratio
Buffer terhadap nilai Rasio Leverage
27 N/A N/A
Buffer against Leverage Ratio
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 250
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih Berdasarkan Wilayah-Bank Disclosure of Net Claims by Region – Bank Only
Secara Individual Per 31 Desember 2025 (Individual Basis) as of December 31, 2025
31 Desember 2025
December 31, 2025
Kategori Portofolio Tagihan bersih berdasarkan wilayah
No. Net billing by region
Portfolio Category
Manado & Bolaang Sangihe &
Gorontalo
Minahasa Mongondow Talaud
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5) (6)
Tagihan Kepada Pemerintah
1. - - - -
Receivable to Government
Tagihan Kepada Entitas Sektor Publik
2. - - - -
Receivable to Public Sector Entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3. Receivable to Bank Multilateral - - - -
Development and International
Institute
Tagihan Kepada Bank
4. - - - -
Receivable to Bank
Kredit Beragun Rumah Tinggal
5. - - - -
Residential Backed Credit
Kredit Beragun Properti Komersial
6. - - - -
Commercial Property Backed Credit
Kredit Pegawai/Pensiunan
250 7.
Employee/Retired Credit
- - - -
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
8. - - - -
Credit to Micro Enterprises, Small
Business and Retail Portfolio
Tagihan Kepada Korporasi
9. - - - -
Credit to Corporations
Tagihan Yang Telah Jatuh Tempo
10. - - - -
Mature Receivable
Aset Lainnya
11. - - - -
Other Assets
Jumlah
- - - -
Total
2025 Laporan Tahunan
Annual Report
Page 251
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Tagihan bersih berdasarkan wilayah
Net billing by region
Jawa Jumlah Manado & Bolaang Sangihe & Jawa Jumlah
Gorontalo
Java Total Minahasa Mongondow Talaud Java Total
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(7) (8) (3) (4) (5) (6) (7) (8)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
251
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 252
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Disclosure of Net Receivables by Region – Bank
Bank secara Konsolidasi dengan Perusahaan Anak Per 31 on a Consolidated Basis with Subsidiaries as of
Desember 2025 December 31, 2025
31 Desember 2025
December 31, 2025
Kategori Portofolio Tagihan bersih berdasarkan wilayah
No.
Portfolio Category Net billing by region
Manado & Bolaang Sangihe &
Gorontalo
Minahasa Mongondow Talaud
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5) (6)
Tagihan Kepada Pemerintah
1. 4.081.069 - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2. - - - -
Receivables to Public Sector Entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3. Receivables to Multilateral - - - -
Development Banks and International
Institutions
Tagihan Kepada Bank
4. 1.864.216 835 1.008 3.640
Receivables to Banks
Tagihan berupa Covered Bond
5. Receivables in the form of Covered - - - -
Bond
Tagihan kepada Perusahaan Efek dan
6. Lembaga Keuangan Lainnya - - - -
Secured Commercial Property Credit
252 Tagihan berupa Surat Berharga/
Piutang Subordinasi, Ekuitas dan
Instrumen Modal Lainnya
7. 1.186 - - -
Receivables in the form of Securities/
Subordinated Loans, Equity and Other
Capital Instruments
Kredit Beragun Rumah Tinggal
8. 3.445 4.850 1.702 20.588
Secured Residential Credit
Kredit Beragun Properti Komersial
9. 147 498 339 92
Secured Commercial Property Credit
Kredit untuk Pengadaan Tanah,
Pengelolaan Tanah dan Konstruksi
10. 2.238 - - -
Credit for Land Procurement, Land
Management and Construction
Kredit Pegawai/Pensiunan
11. 6.417.548 2.392.970 1.922.491 4.071.753
Employee/Retired Credit
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
12. 456.535 254.965 85.165 262.804
Receivables to Micro Enterprises, Small
Business and Retail Portfolio
Tagihan Kepada Korporasi
13. 7.574 - - 18.404
Receivables to Corporations
Tagihan Yang Telah Jatuh Tempo
14. 171.171 35.257 18.260 88.975
Mature Receivable
Aset Lainnya
15. 920.316 - - -
Other Assets
Jumlah
13.925.445 2.689.376 2.028.964 4.466.256
Total
2025 Laporan Tahunan
Annual Report
Page 253
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Tagihan bersih berdasarkan wilayah
Net billing by region
Jawa Jumlah Manado & Bolaang Sangihe & Jawa Jumlah
Gorontalo
Java Total Minahasa Mongondow Talaud Java Total
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(7) (8) (3) (4) (5) (6) (7) (8)
- 4.081.069 3.261.710 - - - - 3.261.710
- - - - - - - -
- - - - - - - -
3.425 1.873.123 940.244 - - - - 940.244
- - - - - - - -
- - - - - - - -
253
- 1.186 978 - - - - 978
2.117 32.702 3.563 2.843 3.288 21.453 3.569 34.717
347 1.423 - 981 678 - 475 2.134
- 2.238 2.802 - - - - 2.802
21.303 14.826.065 6.148.527 2.380.592 1.894.477 4.033.307 22.747 14.479.651
27.577 1.087.046 355.858 185.795 62.908 150.048 60.429 815.038
429.546 455.524 62.073 - - 19.044 380.745 461.861
1.219 314.882 117.738 20.082 10.024 64.446 1.365 213.655
- 920.316 636.116 - - - - 636.116
485.532 23.595.574 11.529.609 2.590.294 1.971.375 4.288.298 469.330 20.848.906
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 254
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih Berdasarkan Wilayah- Disclosure of Net Claims by Region – Bank on a
Bank secara Konsolidasi dengan Perusahaan Anak Per 31 Consolidated Basis with Subsidiaries as of December 31,
Desember 2025 2025
31 Desember 2025
December 31, 2025
Kategori Portofolio Tagihan bersih berdasarkan wilayah
No. Net billing by region
Portfolio Category
Manado & Bolaang Sangihe &
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Gorontalo
Minahasa Mongondow Talaud
(1) (2) (3) (4) (5) (6)
Tagihan Kepada Pemerintah Nihil Nihil Nihil Nihil
1.
Receivable to Government Nil Nil Nil Nil
Tagihan Kepada Entitas Sektor Publik Nihil Nihil Nihil Nihil
2.
Receivable to Public Sector Entities Nil Nil Nil Nil
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
Nihil Nihil Nihil Nihil
3. Receivable to Bank Multilateral
Nil Nil Nil Nil
Development and International
Institute
Tagihan Kepada Bank Nihil Nihil Nihil Nihil
4.
Receivable to Bank Nil Nil Nil Nil
Kredit Beragun Rumah Tinggal Nihil Nihil Nihil Nihil
5.
Residential Backed Credit Nil Nil Nil Nil
Kredit Beragun Properti Komersial Nihil Nihil Nihil Nihil
6.
Commercial Property Backed Credit Nil Nil Nil Nil
254 7.
Kredit Pegawai/Pensiunan Nihil Nihil Nihil Nihil
Employee/Retired Credit Nil Nil Nil Nil
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel Nihil Nihil Nihil Nihil
8.
Credit to Micro Enterprises, Small Nil Nil Nil Nil
Business and Retail Portfolio
Tagihan Kepada Korporasi Nihil Nihil Nihil Nihil
9.
Credit to Corporations Nil Nil Nil Nil
Tagihan Yang Telah Jatuh Tempo Nihil Nihil Nihil Nihil
10.
Mature Receivable Nil Nil Nil Nil
Aset Lainnya Nihil Nihil Nihil Nihil
11.
Other Assets Nil Nil Nil Nil
Jumlah Nihil Nihil Nihil Nihil
Total Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 255
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Tagihan bersih berdasarkan wilayah
Net billing by region
Jawa Jumlah Manado & Bolaang Sangihe & Jawa Jumlah
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Gorontalo
Java Total Minahasa Mongondow Talaud Java Total
(7) (8) (3) (4) (5) (6) (7) (8)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil 255
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 256
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Disclosure of Net Claims by Remaining Contractual
Waktu Kontrak-Bank Secara Individual Per 31 Desember Maturity – Bank Only (Individual Basis) as of December 31,
2025 2025
31 Desember 2025
December 31, 2025
Tagihan bersih berdasarkan jangka waktu kontrak
Kategori Portofolio Net invoice based on contract term
No.
Portfolio Category
> 1 tahun s.d > 3 tahun s.d
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
< 1 tahun 3 tahun 5 tahun > 5 tahun
< 1 year > 1 year to > 3 years to > 5 years
3 years 5 years
(1) (2) (3) (4) (5) (6)
Tagihan Kepada Pemerintah
1. - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2. - - - -
Receivables to Public Sector Entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3. Receivable to Bank Multilateral - - - -
Development and International
Institute
Tagihan Kepada Bank
4. - - - -
Receivable to Bank
Kredit Beragun Rumah Tinggal
5. - - - -
Residential Backed Credit
Kredit Beragun Properti Komersial
256 6.
Commercial Property Backed Credit
- - - -
Kredit Pegawai/Pensiunan
7. - - - -
Employee/Retired Credit
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
8. - - - -
Receivables to Micro Enterprises,
Small, Business and Retail Portfolio
Tagihan Kepada Korporasi
9. - - - -
Receivables to Corporations
Tagihan Yang Telah Jatuh Tempo
10. - - - -
Mature Receivable
Aset Lainnya
11. - - - -
Other Assets
Jumlah
- - - -
Total
2025 Laporan Tahunan
Annual Report
Page 257
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Tagihan bersih berdasarkan jangka waktu kontrak
Net invoice based on contract term
Non > 1 tahun s.d > 3 tahun s.d Non
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kontraktual Jumlah < 1 tahun 3 tahun 5 tahun > 5 tahun Kontraktual Jumlah
Non Total < 1 year > 1 year to > 3 years to > 5 years Non Total
Contractual 3 years 5 years Contractual
(7) (8) (3) (4) (5) (6) (7) (8)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
257
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 258
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Tagihan bersih berdasarkan jangka waktu kontrak
Kategori Portofolio Net invoice based on contract term
No.
Portfolio Category
> 1 tahun s.d > 3 tahun s.d
< 1 tahun 3 tahun 5 tahun > 5 tahun
< 1 year > 1 year to > 3 years to > 5 years
3 years 5 years
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tagihan Kepada Pemerintah
1. 3.456.665 400.788 223.616 -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2. - - - -
Receivables to Public Sector Entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3. Receivables to Multilateral - - - -
Development Banks and International
Institutions
Tagihan Kepada Bank
4. 1.841.212 31.911 - -
Receivables to Banks
Tagihan berupa Covered Bond
5. Receivables in the form of Covered - - - -
Bond
Tagihan kepada Perusahaan Efek dan
6. Lembaga Keuangan Lainnya - - - -
Secured Commercial Property Credit
Tagihan berupa Surat Berharga/
Piutang Subordinasi, Ekuitas dan
258 7.
Instrumen Modal Lainnya
- - - -
Receivables in the form of Securities/
Subordinated Loans, Equity and Other
Capital Instruments
Kredit Beragun Rumah Tinggal
8. 930 6.805 5.038 19.929
Secured Residential Credit
Kredit Beragun Properti Komersial
9. - 1.093 330 -
Secured Commercial Property Credit
Kredit untuk Pengadaan Tanah,
Pengelolaan Tanah dan Konstruksi
10. 1.638 600 - -
Credit for Land Procurement, Land
Management and Construction
Kredit Pegawai/Pensiunan
11. 108.728 1.110.028 1.581.276 12.026.032
Employee/Retired Credit
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
12. 71.159 316.324 412.364 287.198
Receivables to Micro Enterprises,
Small, Business and Retail Portfolio
Tagihan Kepada Korporasi
13. 52.797 108.575 294.152 -
Receivables to Corporations
Tagihan Yang Telah Jatuh Tempo
14. 140.359 28.674 12.855 132.995
Mature Receivable
Aset Lainnya
15. - - - -
Other Assets
Jumlah
5.673.488 2.004.798 2.529.631 12.466.155
Total
2025 Laporan Tahunan
Annual Report
Page 259
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Tagihan bersih berdasarkan jangka waktu kontrak
Net invoice based on contract term
Non > 1 tahun s.d > 3 tahun s.d Non
Kontraktual Jumlah < 1 tahun 3 tahun 5 tahun > 5 tahun Kontraktual Jumlah
Non Total < 1 year > 1 year to > 3 years to > 5 years Non Total
Contractual 3 years 5 years Contractual
(7) (8) (3) (4) (5) (6) (7) (8)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- 4.081.069 - - - - 3.261.710 3.261.710
- - - - - - - -
- - - - - - - -
- 1.873.123 940.244 - - - - 940.244
- - - - - - - -
- - - - - - - -
1.186 1.186 - - - - 978 978
259
- 32.702 1.682 4.387 6.184 22.464 - 34.717
- 1.423 182 1.151 802 - - 2.134
- 2.238 - 2.802 - - - 2.802
- 14.826.065 80.230 727.382 1.857.148 11.814.891 - 14.479.651
- 1.087.046 113.368 196.214 178.759 326.698 - 815.038
- 455.524 94.597 63.213 120.228 183.824 - 461.861
- 314.882 62.704 5.926 10.639 134.386 - 213.655
920.316 920.316 - - - - 636.116 636.116
921.502 23.595.574 1.293.006 1.001.074 2.173.760 12.482.262 3.898.804 20.848.906
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 260
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih Berdasarkan Sisa Disclosure of Net Claims by Remaining Contractual
Jangka Waktu Kontrak-Bank secara Konsolidasi dengan Maturity – Bank on a Consolidated Basis with Subsidiaries
Perusahaan Anak Per 31 Desember 2025 as of December 31, 2025
31 Desember 2025
December 31, 2025
Tagihan bersih berdasarkan jangka waktu kontrak
Kategori Portofolio Net invoice based on contract term
No.
Portfolio Category
> 1 tahun s.d > 3 tahun s.d
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
< 1 tahun 3 tahun 5 tahun > 5 tahun
< 1 year > 1 year to > 3 years to > 5 years
3 years 5 years
(1) (2) (3) (4) (5) (6)
Tagihan Kepada Pemerintah Nihil Nihil Nihil Nihil
1.
Receivables to Government Nil Nil Nil Nil
Tagihan Kepada Entitas Sektor Publik Nihil Nihil Nihil Nihil
2.
Receivables to Public Sector Entities Nil Nil Nil Nil
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
Nihil Nihil Nihil Nihil
3. Receivable to Bank Multilateral
Nil Nil Nil Nil
Development and International
Institute
Tagihan Kepada Bank Nihil Nihil Nihil Nihil
4.
Receivable to Bank Nil Nil Nil Nil
Kredit Beragun Rumah Tinggal Nihil Nihil Nihil Nihil
5.
Residential Backed Credit Nil Nil Nil Nil
Kredit Beragun Properti Komersial Nihil Nihil Nihil Nihil
260 6.
Commercial Property Backed Credit Nil Nil Nil Nil
Kredit Pegawai/Pensiunan Nihil Nihil Nihil Nihil
7.
Employee/Retired Credit Nil Nil Nil Nil
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel Nihil Nihil Nihil Nihil
8.
Receivables to Micro Enterprises, Nil Nil Nil Nil
Small, Business and Retail Portfolio
Tagihan Kepada Korporasi Nihil Nihil Nihil Nihil
9.
Receivables to Corporations Nil Nil Nil Nil
Tagihan Yang Telah Jatuh Tempo Nihil Nihil Nihil Nihil
10.
Mature Receivable Nil Nil Nil Nil
Aset Lainnya Nihil Nihil Nihil Nihil
11.
Other Assets Nil Nil Nil Nil
Jumlah Nihil Nihil Nihil Nihil
Total Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 261
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Tagihan bersih berdasarkan jangka waktu kontrak
Net invoice based on contract term
Non > 1 tahun s.d > 3 tahun s.d Non
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kontraktual Jumlah < 1 tahun 3 tahun 5 tahun > 5 tahun Kontraktual Jumlah
Non Total < 1 year > 1 year to > 3 years to > 5 years Non Total
Contractual 3 years 5 years Contractual
(7) (8) (3) (4) (5) (6) (7) (8)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil 261
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 262
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih Berdasarkan Sektor Disclosure of Net Claims by Economic Sector – Bank Only
Ekonomi-Bank Secara Individual Per 31 Desember 2025 (Individual Basis) as of December 31, 2025
31 Desember 2025
December 31, 2025
Kategori Portofolio
Portfolio Category
Tagihan
berupa Surat
Tagihan
Tagihan Berharga/
Kepada Bank
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
kepada Piutang
Pembangu-
Berdasarkan Perusahaan Subordinasi,
nan
No. Sektor ekonomi Tagihan Efek dan Ekuitas dan
Multilateral Tagihan
By Economy Sector Tagihan Kepada Lembaga Instrumen
dan Tagihan berupa
Kepada Entitas Keuangan Modal
Lembaga Kepada Bank Covered
Pemerintah Sektor Publik Lainnya Lainnya
Internasional Receivables to Bond
Receivables to Receivables to Receivables Receivables
Receivables to Bank Covered Bond
Government Public Sector from Securities in the form
Bank Devel- Receivables
Entity Companies of Securities/
opment Mul-
and Other Subordinated
tilateral and
Financial Debt, Equity
Institutions
Institutions and Other
International
Capital
Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Pertanian,
Kehutanan, dan
Perikanan
1. - - - - - - -
Agriculture,
Forestry, and
Fishery
Pertambangan dan
262 2.
Penggalian
Mining and
- - - - - - -
Excavation
Industri pengolahan
3. - - - - - - -
Processing Industry
Pengadaan Listrik,
Gas, Uap/Air Panas
dan Udara Dingin
4. Electricity, Gas, - - - - - - -
Steam/Water
Supply Hot and
Cold Air
Pengelolaan Air,
Pengelolaan
Air Limbah,
Pengelolaan dan
Daur Ulang Sampah
5. Water Management, - - - - - - -
Water Management
Waste,
Management and
Recycling Reset
Trash
Konstruksi
6. - - - - - - -
Construction
Perdagangan
besar dan eceran;
Reparasi dan
Perawatan Mobil
dan Sepeda Motor
7. - - - - - - -
Wholesale and
Retail Trade;
Car Repair and
Maintenance and
Motorcycle
2025 Laporan Tahunan
Annual Report
Page 263
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah)
Tagihan
Kredit untuk
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kepada
Pengadaan
Usaha
Tanah,
Kredit Kredit Mikro, Usaha
Pengelolaan Kredit Tagihan Yang
Beragun Beragun Kecil dan Tagihan
Tanah dan Pegawai/ Telah Jatuh
Rumah Properti Portofolio Kepada
Konstruksi Pensiunan Tempo Aset Lainnya Jumlah
Tinggal Komersial Ritel Korporasi
Loans for Land Employee/ Receivables Other Assets Total
Secured Credit Secured Credit Loans for Land Receivables to
Acquisition, Pensioner That Have
Residential Commercial Acquisition, Corporation
Land Loans Been Due date
home Property Land
Development,
Management
and
and
Construction
Construction
(10) (11) (12) (13) (14) (15) (16) (17) (18)
2.423 - - - 165.450 - 4.897 - 172.770
- - - - 1.123 - 87 - 1.210 263
243 - - - 35.187 298.489 6.251 - 340.171
- - - - 207 78.260 35 - 78.502
- - - - 916 - - - 916
- - - - 10.872 - 86.966 - 97.838
4.865 1.072 - - 229.263 28.297 29.012 - 292.510
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 264
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Kategori Portofolio
Portfolio Category
Tagihan
berupa Surat
Tagihan
Tagihan Berharga/
Kepada Bank
kepada Piutang
Pembangu-
Berdasarkan Perusahaan Subordinasi,
nan
No. Sektor ekonomi Tagihan Efek dan Ekuitas dan
Multilateral Tagihan
By Economy Sector Tagihan Kepada Lembaga Instrumen
dan Tagihan berupa
Kepada Entitas Keuangan Modal
Lembaga Kepada Bank Covered
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pemerintah Sektor Publik Lainnya Lainnya
Internasional Receivables to Bond
Receivables to Receivables to Receivables Receivables
Receivables to Bank Covered Bond
Government Public Sector from Securities in the form
Bank Devel- Receivables
Entity Companies of Securities/
opment Mul-
and Other Subordinated
tilateral and
Financial Debt, Equity
Institutions
Institutions and Other
International
Capital
Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Pengangkutan dan
Pergudangan
8. - - - - - - -
Transportation and
Warehousing
Penyediaan
Akomodasi dan
Penyediaan Makan
Minum
9. - - - - - - -
Provision of
Accommodation
and Food and Drink
264
Preparation
Informasi dan
Komunikasi
10. - - - - - - -
Information and
Communication
Aktivitas Keuangan
dan Asuransi
11 4.081.069 - - 1.873.123 - - 1.186
Financial and
Insurance Activities
Real Estat
12 - - - - - - -
Real Estate
Aktivitas Profesi,
Ilmiah, dan Teknis
13 Professional, - - - - - - -
Scientific and
Technical Activities
Aktivitas
Penyewaan dan
Sewa Guna Usaha
Tanpa Hak Opsi,
Ketenagakerjaan,
Agen Perjalanan,
dan Penunjang
14 - - - - - - -
Usaha Lainnya
Rental Activities
and Free Business
Lease Options,
Employment, Agent
Travel, and Business
Support Other
2025 Laporan Tahunan
Annual Report
Page 265
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah)
Tagihan
Kredit untuk
Kepada
Pengadaan
Usaha
Tanah,
Kredit Kredit Mikro, Usaha
Pengelolaan Kredit Tagihan Yang
Beragun Beragun Kecil dan Tagihan
Tanah dan Pegawai/ Telah Jatuh
Rumah Properti Portofolio Kepada
Konstruksi Pensiunan Tempo Aset Lainnya Jumlah
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tinggal Komersial Ritel Korporasi
Loans for Land Employee/ Receivables Other Assets Total
Secured Credit Secured Credit Loans for Land Receivables to
Acquisition, Pensioner That Have
Residential Commercial Acquisition, Corporation
Land Loans Been Due date
home Property Land
Development,
Management
and
and
Construction
Construction
(10) (11) (12) (13) (14) (15) (16) (17) (18)
- - - - 11.352 24.499 1.228 - 37.079
2.895 351 - - 87.468 25.978 2.417 - 119.109
265
- - - - 521 - 24 - 544
- - - - - - - - 5.955.378
121 - 2.238 - 2.808 - 1.240 - 6.407
- - - - 2.661 - 2 - 2.664
238 - - - 5.957 - 568 - 6.762
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 266
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Kategori Portofolio
Portfolio Category
Tagihan
berupa Surat
Tagihan
Tagihan Berharga/
Kepada Bank
kepada Piutang
Pembangu-
Berdasarkan Perusahaan Subordinasi,
nan
No. Sektor ekonomi Tagihan Efek dan Ekuitas dan
Multilateral Tagihan
By Economy Sector Tagihan Kepada Lembaga Instrumen
dan Tagihan berupa
Kepada Entitas Keuangan Modal
Lembaga Kepada Bank Covered
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pemerintah Sektor Publik Lainnya Lainnya
Internasional Receivables to Bond
Receivables to Receivables to Receivables Receivables
Receivables to Bank Covered Bond
Government Public Sector from Securities in the form
Bank Devel- Receivables
Entity Companies of Securities/
opment Mul-
and Other Subordinated
tilateral and
Financial Debt, Equity
Institutions
Institutions and Other
International
Capital
Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Administrasi
Pemerintahan,
Pertahanan, dan
Jaminan Sosial
15 Wajib - - - - - - -
Government
administration,
Defense, and Social
Security Required
Pendidikan
16 - - - - - - -
Education
266 Aktivitas Kesehatan
Manusia dan
Aktivitas Sosial
17 - - - - - - -
Human Health
Activities and Social
activity
Kesenian, Hiburan,
dan Rekreasi
18 - - - - - - -
Arts, Entertainment
and Recreation
Aktivitas Jasa
Lainnya
19 - - - - - - -
Other Service
Activities
Aktivitas Rumah
Tangga sebagai
Pemberi Kerja
20 - - - - - - -
Household
Activities as
Employer
Aktivitas Badan
Internasional dan
Badan Ekstra
Internasional
21 Lainnya - - - - - - -
International
Agency Activities
and International
Extra Agency Other
2025 Laporan Tahunan
Annual Report
Page 267
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah)
Tagihan
Kredit untuk
Kepada
Pengadaan
Usaha
Tanah,
Kredit Kredit Mikro, Usaha
Pengelolaan Kredit Tagihan Yang
Beragun Beragun Kecil dan Tagihan
Tanah dan Pegawai/ Telah Jatuh
Rumah Properti Portofolio Kepada
Konstruksi Pensiunan Tempo Aset Lainnya Jumlah
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tinggal Komersial Ritel Korporasi
Loans for Land Employee/ Receivables Other Assets Total
Secured Credit Secured Credit Loans for Land Receivables to
Acquisition, Pensioner That Have
Residential Commercial Acquisition, Corporation
Land Loans Been Due date
home Property Land
Development,
Management
and
and
Construction
Construction
(10) (11) (12) (13) (14) (15) (16) (17) (18)
- - - - - - - - -
- - - - 731 - - - 731
267
- - - - 9.987 - 10 - 9.997
33 - - - 11.321 - 176 - 11.530
- - - - - - - - -
820 - - - 55.633 - 2.707 - 59.160
- - - - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 268
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Kategori Portofolio
Portfolio Category
Tagihan
berupa Surat
Tagihan
Tagihan Berharga/
Kepada Bank
kepada Piutang
Pembangu-
Berdasarkan Perusahaan Subordinasi,
nan
No. Sektor ekonomi Tagihan Efek dan Ekuitas dan
Multilateral Tagihan
By Economy Sector Tagihan Kepada Lembaga Instrumen
dan Tagihan berupa
Kepada Entitas Keuangan Modal
Lembaga Kepada Bank Covered
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pemerintah Sektor Publik Lainnya Lainnya
Internasional Receivables to Bond
Receivables to Receivables to Receivables Receivables
Receivables to Bank Covered Bond
Government Public Sector from Securities in the form
Bank Devel- Receivables
Entity Companies of Securities/
opment Mul-
and Other Subordinated
tilateral and
Financial Debt, Equity
Institutions
Institutions and Other
International
Capital
Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Bukan Lapangan
Usaha
22 - - - - - - -
Not a Business
Field
Lainnya
23 - - - - - - -
Other
Jumlah
4.081.069 - - 1.873.123 - - 1.186
Total
268
31 Desember 2024
December 31, 2024
Kategori Portofolio
Portfolio Category
Tagihan
berupa Surat
Tagihan
Tagihan Berharga/
Kepada Bank
kepada Piutang
Pembangu-
Berdasarkan Perusahaan Subordinasi,
nan
No. Sektor ekonomi Tagihan Efek dan Ekuitas dan
Multilateral Tagihan
By Economy Sector Tagihan Kepada Lembaga Instrumen
dan Tagihan berupa
Kepada Entitas Keuangan Modal
Lembaga Kepada Bank Covered
Pemerintah Sektor Publik Lainnya Lainnya
Internasional Receivables to Bond
Receivables to Receivables to Receivables Receivables
Receivables to Bank Covered Bond
Government Public Sector from Securities in the form
Bank Devel- Receivables
Entity Companies of Securities/
opment Mul-
and Other Subordinated
tilateral and
Financial Debt, Equity
Institutions
Institutions and Other
International
Capital
Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Pertanian,
Kehutanan, dan
Perikanan
1. - - - - - - -
Agriculture,
Forestry, and
Fishery
Pertambangan dan
Penggalian
2. - - - - - - -
Mining and
Excavation
Industri pengolahan
3. - - - - - - -
Processing Industry
2025 Laporan Tahunan
Annual Report
Page 269
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah)
Tagihan
Kredit untuk
Kepada
Pengadaan
Usaha
Tanah,
Kredit Kredit Mikro, Usaha
Pengelolaan Kredit Tagihan Yang
Beragun Beragun Kecil dan Tagihan
Tanah dan Pegawai/ Telah Jatuh
Rumah Properti Portofolio Kepada
Konstruksi Pensiunan Tempo Aset Lainnya Jumlah
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tinggal Komersial Ritel Korporasi
Loans for Land Employee/ Receivables Other Assets Total
Secured Credit Secured Credit Loans for Land Receivables to
Acquisition, Pensioner That Have
Residential Commercial Acquisition, Corporation
Land Loans Been Due date
home Property Land
Development,
Management
and
and
Construction
Construction
(10) (11) (12) (13) (14) (15) (16) (17) (18)
21.064 - - 14.826.065 455.589 - 179.260 - 15.481.978
- - - - - - - 920.316 920.316
32.702 1.423 2.238 14.826.065 1.087.046 455.524 314.882 920.316 23.595.574
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah) 269
Tagihan
Kredit untuk
Kepada
Pengadaan
Usaha
Tanah,
Kredit Kredit Mikro, Usaha
Pengelolaan Kredit Tagihan Yang
Beragun Beragun Kecil dan Tagihan
Tanah dan Pegawai/ Telah Jatuh
Rumah Properti Portofolio Kepada
Konstruksi Pensiunan Tempo Aset Lainnya Jumlah
Tinggal Komersial Ritel Korporasi
Loans for Land Employee/ Receivables Other Assets Total
Secured Credit Secured Credit Loans for Land Receivables to
Acquisition, Pensioner That Have
Residential Commercial Acquisition, Corporation
Land Loans Been Due date
home Property Land
Development,
Management
and
and
Construction
Construction
(10) (11) (12) (13) (14) (15) (16) (17) (18)
2.914 419 - - 149.712 - 4.464 - 157.508
- - - - 1.367 47.545 - - 48.913
142 - - - 35.611 221.954 6.412 - 264.118
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 270
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Kategori Portofolio
Portfolio Category
Tagihan
berupa Surat
Tagihan
Tagihan Berharga/
Kepada Bank
kepada Piutang
Pembangu-
Berdasarkan Perusahaan Subordinasi,
nan
No. Sektor ekonomi Tagihan Efek dan Ekuitas dan
Multilateral Tagihan
By Economy Sector Tagihan Kepada Lembaga Instrumen
dan Tagihan berupa
Kepada Entitas Keuangan Modal
Lembaga Kepada Bank Covered
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pemerintah Sektor Publik Lainnya Lainnya
Internasional Receivables to Bond
Receivables to Receivables to Receivables Receivables
Receivables to Bank Covered Bond
Government Public Sector from Securities in the form
Bank Devel- Receivables
Entity Companies of Securities/
opment Mul-
and Other Subordinated
tilateral and
Financial Debt, Equity
Institutions
Institutions and Other
International
Capital
Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Pengadaan Listrik,
Gas, Uap/Air Panas
dan Udara Dingin
4. Electricity, Gas, - - - - - - -
Steam/Water
Supply Hot and
Cold Air
Pengelolaan Air,
Pengelolaan
Air Limbah,
Pengelolaan dan
270
Daur Ulang Sampah
5. Water Management, - - - - - - -
Water Management
Waste,
Management and
Recycling Reset
Trash
Konstruksi
6. - - - - - - -
Construction
Perdagangan
besar dan eceran;
Reparasi dan
Perawatan Mobil
dan Sepeda Motor
7. - - - - - - -
Wholesale and
Retail Trade;
Car Repair and
Maintenance and
Motorcycle
Pengangkutan dan
Pergudangan
8. - - - - - - -
Transportation and
Warehousing
Penyediaan
Akomodasi dan
Penyediaan Makan
Minum
9. - - - - - - -
Provision of
Accommodation
and Food and Drink
Preparation
Informasi dan
Komunikasi
10. - - - - - - -
Information and
Communication
2025 Laporan Tahunan
Annual Report
Page 271
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah)
Tagihan
Kredit untuk
Kepada
Pengadaan
Usaha
Tanah,
Kredit Kredit Mikro, Usaha
Pengelolaan Kredit Tagihan Yang
Beragun Beragun Kecil dan Tagihan
Tanah dan Pegawai/ Telah Jatuh
Rumah Properti Portofolio Kepada
Konstruksi Pensiunan Tempo Aset Lainnya Jumlah
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tinggal Komersial Ritel Korporasi
Loans for Land Employee/ Receivables Other Assets Total
Secured Credit Secured Credit Loans for Land Receivables to
Acquisition, Pensioner That Have
Residential Commercial Acquisition, Corporation
Land Loans Been Due date
home Property Land
Development,
Management
and
and
Construction
Construction
(10) (11) (12) (13) (14) (15) (16) (17) (18)
- - - - 552 93.205 35 - 93.792
- - - - 779 - - - 779 271
306 - - - 16.396 13.944 77.219 - 107.865
3.988 1.422 - - 235.921 57.239 29.189 - 327.759
- - - - 45.130 - 1.240 - 46.370
2.198 293 - - 79.298 27.975 2.156 - 111.919
- - - - 261 - - - 261
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 272
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Kategori Portofolio
Portfolio Category
Tagihan
berupa Surat
Tagihan
Tagihan Berharga/
Kepada Bank
kepada Piutang
Pembangu-
Berdasarkan Perusahaan Subordinasi,
nan
No. Sektor ekonomi Tagihan Efek dan Ekuitas dan
Multilateral Tagihan
By Economy Sector Tagihan Kepada Lembaga Instrumen
dan Tagihan berupa
Kepada Entitas Keuangan Modal
Lembaga Kepada Bank Covered
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pemerintah Sektor Publik Lainnya Lainnya
Internasional Receivables to Bond
Receivables to Receivables to Receivables Receivables
Receivables to Bank Covered Bond
Government Public Sector from Securities in the form
Bank Devel- Receivables
Entity Companies of Securities/
opment Mul-
and Other Subordinated
tilateral and
Financial Debt, Equity
Institutions
Institutions and Other
International
Capital
Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Aktivitas Keuangan
dan Asuransi
11 - - - 940.244 - - 978
Financial and
Insurance Activities
Real Estat
12 - - - - - - -
Real Estate
Aktivitas Profesi,
Ilmiah, dan Teknis
13 Professional, - - - - - - -
Scientific and
Technical Activities
272 Aktivitas
Penyewaan dan
Sewa Guna Usaha
Tanpa Hak Opsi,
Ketenagakerjaan,
Agen Perjalanan,
dan Penunjang
14 - - - - - - -
Usaha Lainnya
Rental Activities
and Free Business
Lease Options,
Employment, Agent
Travel, and Business
Support Other
Administrasi
Pemerintahan,
Pertahanan, dan
Jaminan Sosial
15 Wajib - - - - - - -
Government
administration,
Defense, and Social
Security Required
Pendidikan
16 - - - - - - -
Education
Aktivitas Kesehatan
Manusia dan
Aktivitas Sosial
17 - - - - - - -
Human Health
Activities and Social
activity
2025 Laporan Tahunan
Annual Report
Page 273
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah)
Tagihan
Kredit untuk
Kepada
Pengadaan
Usaha
Tanah,
Kredit Kredit Mikro, Usaha
Pengelolaan Kredit Tagihan Yang
Beragun Beragun Kecil dan Tagihan
Tanah dan Pegawai/ Telah Jatuh
Rumah Properti Portofolio Kepada
Konstruksi Pensiunan Tempo Aset Lainnya Jumlah
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tinggal Komersial Ritel Korporasi
Loans for Land Employee/ Receivables Other Assets Total
Secured Credit Secured Credit Loans for Land Receivables to
Acquisition, Pensioner That Have
Residential Commercial Acquisition, Corporation
Land Loans Been Due date
home Property Land
Development,
Management
and
and
Construction
Construction
(10) (11) (12) (13) (14) (15) (16) (17) (18)
- - - - - - - - 941.222
181 - 2.802 - 2.675 - 1.228 - 6.886
- - - - 2.710 - 22 - 2.732
273
482 - - - 6.025 - 545 - 7.052
- - - - - - - - -
- - - - 449 - 20 - 469
- - - - 7.004 - 5 - 7.010
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 274
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Kategori Portofolio
Portfolio Category
Tagihan
berupa Surat
Tagihan
Tagihan Berharga/
Kepada Bank
kepada Piutang
Pembangu-
Berdasarkan Perusahaan Subordinasi,
nan
No. Sektor ekonomi Tagihan Efek dan Ekuitas dan
Multilateral Tagihan
By Economy Sector Tagihan Kepada Lembaga Instrumen
dan Tagihan berupa
Kepada Entitas Keuangan Modal
Lembaga Kepada Bank Covered
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pemerintah Sektor Publik Lainnya Lainnya
Internasional Receivables to Bond
Receivables to Receivables to Receivables Receivables
Receivables to Bank Covered Bond
Government Public Sector from Securities in the form
Bank Devel- Receivables
Entity Companies of Securities/
opment Mul-
and Other Subordinated
tilateral and
Financial Debt, Equity
Institutions
Institutions and Other
International
Capital
Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Kesenian, Hiburan,
dan Rekreasi
18 - - - - - - -
Arts, Entertainment
and Recreation
Aktivitas Jasa
Lainnya
19 - - - - - - -
Other Service
Activities
Aktivitas Rumah
Tangga sebagai
Pemberi Kerja
20
274
- - - - - - -
Household
Activities as
Employer
Aktivitas Badan
Internasional dan
Badan Ekstra
Internasional
21 Lainnya - - - - - - -
International
Agency Activities
and International
Extra Agency Other
Bukan Lapangan
Usaha
22 - - - - - - -
Not a Business
Field
Lainnya
23 3.261.710 - - - - - -
Other
Jumlah
3.261.710 - - 940.244 - - 978
Total
2025 Laporan Tahunan
Annual Report
Page 275
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah)
Tagihan
Kredit untuk
Kepada
Pengadaan
Usaha
Tanah,
Kredit Kredit Mikro, Usaha
Pengelolaan Kredit Tagihan Yang
Beragun Beragun Kecil dan Tagihan
Tanah dan Pegawai/ Telah Jatuh
Rumah Properti Portofolio Kepada
Konstruksi Pensiunan Tempo Aset Lainnya Jumlah
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tinggal Komersial Ritel Korporasi
Loans for Land Employee/ Receivables Other Assets Total
Secured Credit Secured Credit Loans for Land Receivables to
Acquisition, Pensioner That Have
Residential Commercial Acquisition, Corporation
Land Loans Been Due date
home Property Land
Development,
Management
and
and
Construction
Construction
(10) (11) (12) (13) (14) (15) (16) (17) (18)
567 - - - 10.641 - 134 - 11.343
- - - - - - - - -
617 - - - 58.792 - 2.647 - 62.056
275
- - - - - - - - -
23.323 - - 14.479.651 161.715 - 88.337 - 14.753.026
- - - - - - - 636.116 3.897.826
34.717 2.134 2.802 14.479.651 815.038 461.861 213.655 636.116 20.848.906
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 276
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih Berdasarkan Sektor Disclosure of Net Claims by Economic Sector – Bank on a
Ekonomi-Bank secara Konsolidasi dengan Perusahaan Consolidated Basis with Subsidiaries as of December 31,
Anak Per 31 Desember 2025 2025
31 Desember 2025
December 31, 2025
Kategori Portofolio
Portfolio Category
Tagihan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kepada Bank
Berdasarkan Sektor Pembangunan
No. ekonomi Tagihan Kepada Multilateral
By Economy Sector Kredit Beragun
Tagihan Kepada Entitas Sektor dan Lembaga Tagihan Kepada
Rumah Tinggal
Pemerintah Publik Internasional Bank
Secured Credit
Receivables to Receivables to Receivables Receivables to
Residential
Government Public Sector to Bank Bank
home
Entity Development
Multilateral
and Institutions
International
(1) (2) (3) (4) (5) (6) (7)
Pertanian, Kehutanan, dan
Perikanan Nihil Nihil Nihil Nihil Nihil
1.
Agriculture, Forestry, and Nil Nil Nil Nil Nil
Fishery
Pertambangan dan
Nihil Nihil Nihil Nihil Nihil
2. Penggalian
Nil Nil Nil Nil Nil
Mining and Excavation
276 3.
Industri pengolahan
Processing Industry
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Pengadaan Listrik, Gas,
Uap/Air Panas dan Udara
Dingin Nihil Nihil Nihil Nihil Nihil
4.
Electricity, Gas, Steam/ Nil Nil Nil Nil Nil
Water Supply Hot and
Cold Air
Pengelolaan Air,
Pengelolaan Air Limbah,
Pengelolaan dan Daur
Ulang Sampah Nihil Nihil Nihil Nihil Nihil
5.
Water Management, Nil Nil Nil Nil Nil
Water Management
Waste, Management and
Recycling Reset Trash
Konstruksi Nihil Nihil Nihil Nihil Nihil
6.
Construction Nil Nil Nil Nil Nil
Perdagangan besar dan
eceran; Reparasi dan
Perawatan Mobil dan
Sepeda Motor Nihil Nihil Nihil Nihil Nihil
7.
Wholesale and Retail Nil Nil Nil Nil Nil
Trade; Car Repair and
Maintenance and
Motorcycle
Pengangkutan dan
Pergudangan Nihil Nihil Nihil Nihil Nihil
8.
Transportation and Nil Nil Nil Nil Nil
Warehousing
2025 Laporan Tahunan
Annual Report
Page 277
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tagihan Kepada
Usaha Mikro,
Kredit Beragun Tagihan Yang
Usaha Kecil dan
Properti Kredit Pegawai/ Tagihan Kepada Telah Jatuh
Portofolio Ritel
Komersial Pensiunan Korporasi Tempo Aset Lainnya Jumlah
Receivables to
Secured Credit Employee Credit/ Receivables to Receivables That Other Assets Total
Micro Business,
Commercial Retired Corporation Have Been Due
Enterprise Small
Property date
and Portfolio
Retail
(8) (9) (10) (11) (12) (13) (14)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
277
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 278
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Kategori Portofolio
Portfolio Category
Tagihan
Kepada Bank
Berdasarkan Sektor Pembangunan
No. ekonomi Tagihan Kepada Multilateral
By Economy Sector Kredit Beragun
Tagihan Kepada Entitas Sektor dan Lembaga Tagihan Kepada
Rumah Tinggal
Pemerintah Publik Internasional Bank
Secured Credit
Receivables to Receivables to Receivables Receivables to
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Residential
Government Public Sector to Bank Bank
home
Entity Development
Multilateral
and Institutions
International
(1) (2) (3) (4) (5) (6) (7)
Penyediaan Akomodasi
dan Penyediaan Makan
Minum
Nihil Nihil Nihil Nihil Nihil
9. Provision of
Nil Nil Nil Nil Nil
Accommodation and
Food and Drink
Preparation
Informasi dan Komunikasi
Nihil Nihil Nihil Nihil Nihil
10. Information and
Nil Nil Nil Nil Nil
Communication
Aktivitas Keuangan dan
Asuransi Nihil Nihil Nihil Nihil Nihil
11
278 Financial and Insurance
Activities
Nil Nil Nil Nil Nil
Real Estat Nihil Nihil Nihil Nihil Nihil
12
Real Estate Nil Nil Nil Nil Nil
Aktivitas Profesi, Ilmiah,
dan Teknis Nihil Nihil Nihil Nihil Nihil
13
Professional, Scientific and Nil Nil Nil Nil Nil
Technical Activities
Aktivitas Penyewaan
dan Sewa Guna Usaha
Tanpa Hak Opsi,
Ketenagakerjaan, Agen
Perjalanan, dan Penunjang
Nihil Nihil Nihil Nihil Nihil
14 Usaha Lainnya
Nil Nil Nil Nil Nil
Rental Activities and Free
Business Lease Options,
Employment, Agent Travel,
and Business Support
Other
Administrasi Pemerintahan,
Pertahanan, dan Jaminan
Sosial Wajib
Nihil Nihil Nihil Nihil Nihil
15 Government
Nil Nil Nil Nil Nil
administration, Defense,
and Social Security
Required
Pendidikan Nihil Nihil Nihil Nihil Nihil
16
Education Nil Nil Nil Nil Nil
Aktivitas Kesehatan
Manusia dan Aktivitas
Nihil Nihil Nihil Nihil Nihil
17 Sosial
Nil Nil Nil Nil Nil
Human Health Activities
and Social activity
2025 Laporan Tahunan
Annual Report
Page 279
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Tagihan Kepada
Usaha Mikro,
Kredit Beragun Tagihan Yang
Usaha Kecil dan
Properti Kredit Pegawai/ Tagihan Kepada Telah Jatuh
Portofolio Ritel
Komersial Pensiunan Korporasi Tempo Aset Lainnya Jumlah
Receivables to
Secured Credit Employee Credit/ Receivables to Receivables That Other Assets Total
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Micro Business,
Commercial Retired Corporation Have Been Due
Enterprise Small
Property date
and Portfolio
Retail
(8) (9) (10) (11) (12) (13) (14)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
279
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 280
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Kategori Portofolio
Portfolio Category
Tagihan
Kepada Bank
Berdasarkan Sektor Pembangunan
No. ekonomi Tagihan Kepada Multilateral
By Economy Sector Kredit Beragun
Tagihan Kepada Entitas Sektor dan Lembaga Tagihan Kepada
Rumah Tinggal
Pemerintah Publik Internasional Bank
Secured Credit
Receivables to Receivables to Receivables Receivables to
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Residential
Government Public Sector to Bank Bank
home
Entity Development
Multilateral
and Institutions
International
(1) (2) (3) (4) (5) (6) (7)
Kesenian, Hiburan, dan
Rekreasi Nihil Nihil Nihil Nihil Nihil
18
Arts, Entertainment and Nil Nil Nil Nil Nil
Recreation
Aktivitas Jasa Lainnya Nihil Nihil Nihil Nihil Nihil
19
Other Service Activities Nil Nil Nil Nil Nil
Aktivitas Rumah Tangga
sebagai Pemberi Kerja Nihil Nihil Nihil Nihil Nihil
20
Household Activities as Nil Nil Nil Nil Nil
Employer
Aktivitas Badan
Internasional dan Badan
280 21
Ekstra Internasional
Lainnya
Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil
International Agency
Activities and International
Extra Agency Other
Bukan Lapangan Usaha Nihil Nihil Nihil Nihil Nihil
22
Not a Business Field Nil Nil Nil Nil Nil
Lainnya Nihil Nihil Nihil Nihil Nihil
23
Other Nil Nil Nil Nil Nil
Jumlah Nihil Nihil Nihil Nihil Nihil
Total Nil Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 281
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Tagihan Kepada
Usaha Mikro,
Kredit Beragun Tagihan Yang
Usaha Kecil dan
Properti Kredit Pegawai/ Tagihan Kepada Telah Jatuh
Portofolio Ritel
Komersial Pensiunan Korporasi Tempo Aset Lainnya Jumlah
Receivables to
Secured Credit Employee Credit/ Receivables to Receivables That Other Assets Total
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Micro Business,
Commercial Retired Corporation Have Been Due
Enterprise Small
Property date
and Portfolio
Retail
(8) (9) (10) (11) (12) (13) (14)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil 281
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 282
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Kategori Portofolio
Portfolio Category
Tagihan
Kepada Bank
Berdasarkan Sektor Pembangunan
No. ekonomi Tagihan Kepada Multilateral
By Economy Sector Kredit Beragun
Tagihan Kepada Entitas Sektor dan Lembaga Tagihan Kepada
Rumah Tinggal
Pemerintah Publik Internasional Bank
Secured Credit
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Receivables to Receivables to Receivables Receivables to
Residential
Government Public Sector to Bank Bank
home
Entity Development
Multilateral
and Institutions
International
(1) (2) (3) (4) (5) (6) (7)
Pertanian, Kehutanan, dan
Perikanan Nihil Nihil Nihil Nihil Nihil
1.
Agriculture, Forestry, and Nil Nil Nil Nil Nil
Fishery
Pertambangan dan
Nihil Nihil Nihil Nihil Nihil
2. Penggalian
Nil Nil Nil Nil Nil
Mining and Excavation
Industri pengolahan Nihil Nihil Nihil Nihil Nihil
3.
Processing Industry Nil Nil Nil Nil Nil
Pengadaan Listrik, Gas,
Uap/Air Panas dan Udara
282 4.
Dingin Nihil Nihil Nihil Nihil Nihil
Electricity, Gas, Steam/ Nil Nil Nil Nil Nil
Water Supply Hot and
Cold Air
Pengelolaan Air,
Pengelolaan Air Limbah,
Pengelolaan dan Daur
Ulang Sampah Nihil Nihil Nihil Nihil Nihil
5.
Water Management, Nil Nil Nil Nil Nil
Water Management
Waste, Management and
Recycling Reset Trash
Konstruksi Nihil Nihil Nihil Nihil Nihil
6.
Construction Nil Nil Nil Nil Nil
Perdagangan besar dan
eceran; Reparasi dan
Perawatan Mobil dan
Sepeda Motor Nihil Nihil Nihil Nihil Nihil
7.
Wholesale and Retail Nil Nil Nil Nil Nil
Trade; Car Repair and
Maintenance and
Motorcycle
Pengangkutan dan
Pergudangan Nihil Nihil Nihil Nihil Nihil
8.
Transportation and Nil Nil Nil Nil Nil
Warehousing
Penyediaan Akomodasi
dan Penyediaan Makan
Minum
Nihil Nihil Nihil Nihil Nihil
9. Provision of
Nil Nil Nil Nil Nil
Accommodation and
Food and Drink
Preparation
2025 Laporan Tahunan
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Tanggung Jawab Sosial
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Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Tagihan Kepada
Usaha Mikro,
Kredit Beragun Tagihan Yang
Usaha Kecil dan
Properti Kredit Pegawai/ Tagihan Kepada Telah Jatuh
Portofolio Ritel
Komersial Pensiunan Korporasi Tempo Aset Lainnya Jumlah
Receivables to
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Secured Credit Employee Credit/ Receivables to Receivables That Other Assets Total
Micro Business,
Commercial Retired Corporation Have Been Due
Enterprise Small
Property date
and Portfolio
Retail
(8) (9) (10) (11) (12) (13) (14)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil 283
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 284
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Kategori Portofolio
Portfolio Category
Tagihan
Kepada Bank
Berdasarkan Sektor Pembangunan
No. ekonomi Tagihan Kepada Multilateral
By Economy Sector Kredit Beragun
Tagihan Kepada Entitas Sektor dan Lembaga Tagihan Kepada
Rumah Tinggal
Pemerintah Publik Internasional Bank
Secured Credit
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Receivables to Receivables to Receivables Receivables to
Residential
Government Public Sector to Bank Bank
home
Entity Development
Multilateral
and Institutions
International
(1) (2) (3) (4) (5) (6) (7)
Informasi dan Komunikasi
Nihil Nihil Nihil Nihil Nihil
10. Information and
Nil Nil Nil Nil Nil
Communication
Aktivitas Keuangan dan
Asuransi Nihil Nihil Nihil Nihil Nihil
11
Financial and Insurance Nil Nil Nil Nil Nil
Activities
Real Estat Nihil Nihil Nihil Nihil Nihil
12
Real Estate Nil Nil Nil Nil Nil
Aktivitas Profesi, Ilmiah,
dan Teknis Nihil Nihil Nihil Nihil Nihil
284 13
Professional, Scientific and Nil Nil Nil Nil Nil
Technical Activities
Aktivitas Penyewaan
dan Sewa Guna Usaha
Tanpa Hak Opsi,
Ketenagakerjaan, Agen
Perjalanan, dan Penunjang
Nihil Nihil Nihil Nihil Nihil
14 Usaha Lainnya
Nil Nil Nil Nil Nil
Rental Activities and Free
Business Lease Options,
Employment, Agent Travel,
and Business Support
Other
Administrasi Pemerintahan,
Pertahanan, dan Jaminan
Sosial Wajib
Nihil Nihil Nihil Nihil Nihil
15 Government
Nil Nil Nil Nil Nil
administration, Defense,
and Social Security
Required
Pendidikan Nihil Nihil Nihil Nihil Nihil
16
Education Nil Nil Nil Nil Nil
Aktivitas Kesehatan
Manusia dan Aktivitas
Nihil Nihil Nihil Nihil Nihil
17 Sosial
Nil Nil Nil Nil Nil
Human Health Activities
and Social activity
Kesenian, Hiburan, dan
Rekreasi Nihil Nihil Nihil Nihil Nihil
18
Arts, Entertainment and Nil Nil Nil Nil Nil
Recreation
2025 Laporan Tahunan
Annual Report
Page 285
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Tagihan Kepada
Usaha Mikro,
Kredit Beragun Tagihan Yang
Usaha Kecil dan
Properti Kredit Pegawai/ Tagihan Kepada Telah Jatuh
Portofolio Ritel
Komersial Pensiunan Korporasi Tempo Aset Lainnya Jumlah
Receivables to
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Secured Credit Employee Credit/ Receivables to Receivables That Other Assets Total
Micro Business,
Commercial Retired Corporation Have Been Due
Enterprise Small
Property date
and Portfolio
Retail
(8) (9) (10) (11) (12) (13) (14)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil 285
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 286
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Kategori Portofolio
Portfolio Category
Tagihan
Kepada Bank
Berdasarkan Sektor Pembangunan
No. ekonomi Tagihan Kepada Multilateral
By Economy Sector Kredit Beragun
Tagihan Kepada Entitas Sektor dan Lembaga Tagihan Kepada
Rumah Tinggal
Pemerintah Publik Internasional Bank
Secured Credit
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Receivables to Receivables to Receivables Receivables to
Residential
Government Public Sector to Bank Bank
home
Entity Development
Multilateral
and Institutions
International
(1) (2) (3) (4) (5) (6) (7)
Aktivitas Jasa Lainnya Nihil Nihil Nihil Nihil Nihil
19
Other Service Activities Nil Nil Nil Nil Nil
Aktivitas Rumah Tangga
sebagai Pemberi Kerja Nihil Nihil Nihil Nihil Nihil
20
Household Activities as Nil Nil Nil Nil Nil
Employer
Aktivitas Badan
Internasional dan Badan
Ekstra Internasional
Nihil Nihil Nihil Nihil Nihil
21 Lainnya
Nil Nil Nil Nil Nil
International Agency
286 Activities and International
Extra Agency Other
Bukan Lapangan Usaha Nihil Nihil Nihil Nihil Nihil
22
Not a Business Field Nil Nil Nil Nil Nil
Lainnya Nihil Nihil Nihil Nihil Nihil
23
Other Nil Nil Nil Nil Nil
Jumlah Nihil Nihil Nihil Nihil Nihil
Total Nil Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 287
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Tagihan Kepada
Usaha Mikro,
Kredit Beragun Tagihan Yang
Usaha Kecil dan
Properti Kredit Pegawai/ Tagihan Kepada Telah Jatuh
Portofolio Ritel
Komersial Pensiunan Korporasi Tempo Aset Lainnya Jumlah
Receivables to
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Secured Credit Employee Credit/ Receivables to Receivables That Other Assets Total
Micro Business,
Commercial Retired Corporation Have Been Due
Enterprise Small
Property date
and Portfolio
Retail
(8) (9) (10) (11) (12) (13) (14)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
287
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 288
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan dan Pencadangan Berdasarkan Disclosure of Claims and Allowances by Region – Bank
Wilayah-Bank Secara Individual Per 31 Desember 2025 Only (Individual Basis) as of December 31, 2025
31 Desember 2025
December 31, 2025
Kategori Portofolio Tagihan bersih berdasarkan wilayah
No. Net Receivables by Region
Portfolio Category
Manado & Bolaang Sangihe &
Gorontalo
Minahasa Mongondow Talaud
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5) (6)
Tagihan (Non Impaired)
1. 13.700.881 2.634.935 1.705.501 4.078.696
Receivables (Non-Impaired)
Tagihan Yang Mengalami Peningkatan/
Pemburukan Risiko Kredit
2. - - - -
Receivables with Increased/
Deteriorating Credit Risk
a. Belum Jatuh Tempo
58.369 21.578 309.847 308.182
a. Not Yet Due
b. Telah Jatuh Tempo
278.853 46.645 25.029 144.095
b. Past Due
Cadangan Kerugian Penurunan Nilai
(CKPN)-Stage 1
3 10.492 2.973 1.517 4.266
Allowance for Impairment Loss (CKPN)-
Stage 1
Cadangan Kerugian Penurunan Nilai
(CKPN)-Stage 2
4 3.255 875 3.345 8.243
288 Allowance for Impairment Loss (CKPN)-
Stage 2
Cadangan Kerugian Penurunan Nilai
(CKPN)-Stage 3
5 107.682 11.388 6.769 55.120
Allowance for Impairment Loss (CKPN)-
Stage 3
Tagihan Yang Telah Dihapus Buku
6 - - - -
Receivables Written Off
2025 Laporan Tahunan
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Page 289
Tanggung Jawab Sosial
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Tagihan bersih berdasarkan wilayah
Net Receivables by Region
Jawa Jumlah Manado & Bolaang Sangihe & Jawa Jumlah
Gorontalo
Java Total Minahasa Mongondow Talaud Java Total
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(7) (8) (3) (4) (5) (6) (7) (8)
601.441 22.721.455 11.398.964 2.559.476 1.955.000 4.203.129 471.864 20.588.432
- - - - - - - -
863 698.838 56.378 11.606 7.725 18.964 384 95.057
3.151 497.773 221.495 30.925 15.564 116.734 3.395 388.112
5.020 24.268 11.238 2.620 1.802 4.732 5.344 25.736
200 15.917 6.729 645 601 1.176 34 9.185
289
1.932 182.890 103.757 10.842 5.540 52.288 2.030 174.457
- - - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 290
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan dan Pencadangan Berdasarkan Disclosure of Claims and Allowances by Region – Bank on
Wilayah-Bank secara Konsolidasi dengan Perusahaan a Consolidated Basis with Subsidiaries as of December 31,
Anak Per 31 Desember 2025 2025
31 Desember 2025
December 31, 2025
Kategori Portofolio Tagihan bersih berdasarkan wilayah
No. Net Receivables by Region
Portfolio Category
Manado & Bolaang Sangihe &
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Gorontalo
Minahasa Mongondow Talaud
(1) (2) (3) (4) (5) (6)
Tagihan(Non-Impaired) Nihil Nihil Nihil Nihil
1.
Receivables (Non-Impaired) Nil Nil Nil Nil
Tagihan Yang Mengalami Peningkatan/
Pemburukan Risiko Kredit Nihil Nihil Nihil Nihil
2.
Receivables with Increased/ Nil Nil Nil Nil
Deteriorating Credit Risk
a. Belum Jatuh Tempo Nihil Nihil Nihil Nihil
a. Not Yet Due Nil Nil Nil Nil
b. Telah Jatuh Tempo Nihil Nihil Nihil Nihil
b. Past Due Nil Nil Nil Nil
Cadangan Kerugian Penurunan Nilai
(CKPN)-Stage 1 Nihil Nihil Nihil Nihil
3
Allowance for Impairment Loss (CKPN)- Nil Nil Nil Nil
Stage 1
Cadangan Kerugian Penurunan Nilai
290 4
(CKPN)-Stage 2
Allowance for Impairment Loss (CKPN)-
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Stage 2
Cadangan Kerugian Penurunan Nilai
(CKPN)-Stage 3 Nihil Nihil Nihil Nihil
5
Allowance for Impairment Loss (CKPN)- Nil Nil Nil Nil
Stage 3
Tagihan Yang Telah Dihapus Buku Nihil Nihil Nihil Nihil
6
Receivables Written Off Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 291
Tanggung Jawab Sosial
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Tagihan bersih berdasarkan wilayah
Net Receivables by Region
Jawa Jumlah Manado & Bolaang Sangihe & Jawa Jumlah
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Gorontalo
Java Total Minahasa Mongondow Talaud Java Total
(7) (8) (3) (4) (5) (6) (7) (8)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
291
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 292
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan dan Pencadangan Berdasarkan Disclosure of Claims and Allowances by Economic Sector
Sektor Ekonomi-Bank secara Individual Per 31 Desember – Bank Only (Individual Basis) as of December 31, 2025
2025
Berdasarkan Sektor ekonomi
No. Yang Mengalami Penurunan Nilai
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
By Sector Economy
Tagihan (Non Which Has Decreased in Value
Impaired)
Bills (Non Belum Jatuh Telah Jatuh
Impaired) Tempo Tempo
Not yet due Due
(1) (2) (3) (4) (5)
Pertanian, Kehutanan, dan Perikanan
1. 164.094 4.796 7.186
Agriculture, Forestry, and Fishery
Pertambangan dan Penggalian
2. 1.131 - 158
Mining and Excavation
Industri pengolahan
3. 424.205 1.867 11.135
Processing Industry
Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin
4. 78.467 - 82
Electricity, Gas, Steam/Water Supply Hot and Cold Air
Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan
Daur Ulang Sampah
5. 916 - -
Water Management, Water Management Waste,
292 Management and Recycling Reset Trash
Konstruksi
6. 11.720 78 194.011
Construction
Perdagangan besar dan eceran; Reparasi dan Perawatan
Mobil dan Sepeda Motor
7. 1.208.451 5.028 51.899
Wholesale and Retail Trade; Car Repair and Maintenance
and Motorcycle
Pengangkutan dan Pergudangan
8. 36.120 155 2.231
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan Minum
9. Provision of Accommodation and Food and Drink 105.721 12.735 4.393
Preparation
Informasi dan Komunikasi
10. 521 - 27
Information and Communication
Aktivitas Keuangan dan Asuransi
11 5.034.926 - -
Financial and Insurance Activities
Real Estat
12 5.744 253 2.848
Real Estate
Aktivitas Profesi, Ilmiah, dan Teknis
13 2.651 15 12
Professional, Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
14 Lainnya 6.076 125 1.056
Rental Activities and Free Business Lease Options,
Employment, Agent Travel, and Business Support Other
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial
Wajib
15 - - -
Government administration, Defense, and Social Security
Required
2025 Laporan Tahunan
Annual Report
Page 293
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025
December 31, 2025
Kategori Portofolio
Portfolio Category
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Cadangan Kerugian Cadangan Kerugian Cadangan Kerugian
Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Tagihan yang Telah Dihapus
Stage 1 Stage 2 Stage 3 Buku
Reserve Loss Decrease Value Reserve Loss Decrease Value Reserve Loss Decrease Value Bill Which has Removed Book
(CKPN)-Stage 1 (CKPN)-Stage 2 (CKPN)-Stage 3
(6) (7) (8) (9)
1.197 710 2.289 -
3 - 70 -
3.465 236 4.884 -
986 - 47 -
16 - - -
293
1.475 46 107.044 -
3.214 889 22.887 -
77 15 1.002 -
919 1.200 1.975 -
2 - 4 -
1.670 - - -
73 66 1.608 -
44 5 10 -
38 7 488 -
- - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 294
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Berdasarkan Sektor ekonomi
No. Yang Mengalami Penurunan Nilai
By Sector Economy
Tagihan (Non Which Has Decreased in Value
Impaired)
Bills (Non Belum Jatuh Telah Jatuh
Impaired) Tempo Tempo
Not yet due Due
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5)
Pendidikan
16 731 - -
Education
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 9.939 50 17
Human Health Activities and Social activity
Kesenian, Hiburan, dan Rekreasi
18 11.305 74 352
Arts, Entertainment and Recreation
Aktivitas Jasa Lainnya
19 - - -
Other Service Activities
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 55.178 1.733 4.783
Household Activities as Employer
Aktivitas Badan Internasional dan Badan Ekstra Internasional
Lainnya
21 - - -
International Agency Activities and International Extra
Agency Other
Bukan Lapangan Usaha
22 14.643.241 671.929 217.584
294 Not a Business Field
Lainnya
23 920.316 - -
Other
Jumlah
22.721.455 698.838 497.773
Total
Berdasarkan Sektor ekonomi
No. Yang Mengalami Penurunan Nilai
By Sector Economy
Tagihan (Non Which Has Decreased in Value
Impaired)
Bills (Non Belum Jatuh Telah Jatuh
Impaired) Tempo Tempo
Not yet due Due
(1) (2) (3) (4) (5)
Pertanian, Kehutanan, dan Perikanan
1. 151.510 2.699 7.577
Agriculture, Forestry, and Fishery
Pertambangan dan Penggalian
2. 55.522 219 -
Mining and Excavation
Industri pengolahan
3. 257.574 961 12.211
Processing Industry
Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin
4. 97.302 - 82
Electricity, Gas, Steam/Water Supply Hot and Cold Air
2025 Laporan Tahunan
Annual Report
Page 295
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025
December 31, 2025
Kategori Portofolio
Portfolio Category
Cadangan Kerugian Cadangan Kerugian Cadangan Kerugian
Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Tagihan yang Telah Dihapus
Stage 1 Stage 2 Stage 3 Buku
Reserve Loss Decrease Value Reserve Loss Decrease Value Reserve Loss Decrease Value Bill Which has Removed Book
(CKPN)-Stage 1 (CKPN)-Stage 2 (CKPN)-Stage 3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(6) (7) (8) (9)
6 - - -
58 3 6 -
274 25 176 -
- - - -
357 264 2.077 -
- - - -
10.395 12.451 38.324 -
295
- - - -
24.268 15.917 182.890 -
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Kategori Portofolio
Portfolio Category
Cadangan Kerugian Cadangan Kerugian Cadangan Kerugian
Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Tagihan yang Telah Dihapus
Stage 1 Stage 2 Stage 3 Buku
Reserve Loss Decrease Value Reserve Loss Decrease Value Reserve Loss Decrease Value Bill Which has Removed Book
(CKPN)-Stage 1 (CKPN)-Stage 2 (CKPN)-Stage 3
(6) (7) (8) (9)
1.133 597 3.113 -
642 12 - -
3.104 334 5.799 -
1.144 - 47 -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 296
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Berdasarkan Sektor ekonomi
No. Yang Mengalami Penurunan Nilai
By Sector Economy
Tagihan (Non Which Has Decreased in Value
Impaired)
Bills (Non Belum Jatuh Telah Jatuh
Impaired) Tempo Tempo
Not yet due Due
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5)
Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan
Daur Ulang Sampah
5. 779 - -
Water Management, Water Management Waste,
Management and Recycling Reset Trash
Konstruksi
6. 22.150 17.436 182.778
Construction
Perdagangan besar dan eceran; Reparasi dan Perawatan
Mobil dan Sepeda Motor
7. 287.335 5.292 52.622
Wholesale and Retail Trade; Car Repair and Maintenance
and Motorcycle
Pengangkutan dan Pergudangan
8. 45.461 106 2.338
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan Minum
9. Provision of Accommodation and Food and Drink 107.767 3.435 3.678
Preparation
296 10.
Informasi dan Komunikasi
Information and Communication
208 67 4
Aktivitas Keuangan dan Asuransi
11 673.385 - -
Financial and Insurance Activities
Real Estat
12 5.547 341 2.840
Real Estate
Aktivitas Profesi, Ilmiah, dan Teknis
13 2.700 12 34
Professional, Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
14 Lainnya 6.309 241 1.126
Rental Activities and Free Business Lease Options,
Employment, Agent Travel, and Business Support Other
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial
Wajib
15 - - -
Government administration, Defense, and Social Security
Required
Pendidikan
16 449 - 55
Education
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 7.004 - 18
Human Health Activities and Social activity
Kesenian, Hiburan, dan Rekreasi
18 11.617 39 297
Arts, Entertainment and Recreation
Aktivitas Jasa Lainnya
19 - - -
Other Service Activities
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 59.651 728 4.693
Household Activities as Employer
2025 Laporan Tahunan
Annual Report
Page 297
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Kategori Portofolio
Portfolio Category
Cadangan Kerugian Cadangan Kerugian Cadangan Kerugian
Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Tagihan yang Telah Dihapus
Stage 1 Stage 2 Stage 3 Buku
Reserve Loss Decrease Value Reserve Loss Decrease Value Reserve Loss Decrease Value Bill Which has Removed Book
(CKPN)-Stage 1 (CKPN)-Stage 2 (CKPN)-Stage 3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(6) (7) (8) (9)
1 - - -
1.649 2.652 105.559 -
4.248 1.181 23.433 -
64 27 1.098 -
923 559 1.522 -
1 15 4 - 297
1.538 - - -
94 29 1.612 -
17 2 12 -
37 42 581 -
- - - -
1 - 35 -
24 - 13 -
303 17 163 -
- - - -
364 190 2.045 -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 298
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Berdasarkan Sektor ekonomi
No. Yang Mengalami Penurunan Nilai
By Sector Economy
Tagihan (Non Which Has Decreased in Value
Impaired)
Bills (Non Belum Jatuh Telah Jatuh
Impaired) Tempo Tempo
Not yet due Due
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5)
Aktivitas Badan Internasional dan Badan Ekstra Internasional
Lainnya
21 - - -
International Agency Activities and International Extra
Agency Other
Bukan Lapangan Usaha
22 14.604.737 63.480 117.760
Not a Business Field
Lainnya
23 4.191.425 - -
Other
Jumlah
20.588.432 95.057 388.112
Total
Pengungkapan Tagihan dan Pencadangan Berdasarkan Disclosure of Claims and Allowances by Economic Sector
Sektor Ekonomi-Bank secara Konsolidasi dengan – Bank on a Consolidated Basis with Subsidiaries as of
Perusahaan Anak Per 31 Desember 2025 December 31, 2025
298
Berdasarkan Sektor ekonomi
No. Yang Mengalami Penurunan Nilai
By Sector Economy
Tagihan (Non Which Has Decreased in Value
Impaired)
Bills (Non Belum Jatuh Telah Jatuh
Impaired) Tempo Tempo
Not yet due Due
(1) (2) (3) (4) (5)
Pertanian, Kehutanan, dan Perikanan Nihil Nihil Nihil
1.
Agriculture, Forestry, and Fishery Nil Nil Nil
Pertambangan dan Penggalian Nihil Nihil Nihil
2.
Mining and Excavation Nil Nil Nil
Industri pengolahan Nihil Nihil Nihil
3.
Processing Industry Nil Nil Nil
Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin Nihil Nihil Nihil
4.
Electricity, Gas, Steam/Water Supply Hot and Cold Air Nil Nil Nil
Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan
Daur Ulang Sampah Nihil Nihil Nihil
5.
Water Management, Water Management Waste, Nil Nil Nil
Management and Recycling Reset Trash
2025 Laporan Tahunan
Annual Report
Page 299
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Kategori Portofolio
Portfolio Category
Cadangan Kerugian Cadangan Kerugian Cadangan Kerugian
Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Tagihan yang Telah Dihapus
Stage 1 Stage 2 Stage 3 Buku
Reserve Loss Decrease Value Reserve Loss Decrease Value Reserve Loss Decrease Value Bill Which has Removed Book
(CKPN)-Stage 1 (CKPN)-Stage 2 (CKPN)-Stage 3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(6) (7) (8) (9)
- - - -
10.451 3.528 29.422 -
- - - -
25.736 9.185 174.457 -
(Disajikan dalam Jutaan Rupiah)
299
(In Million Rupiah)
31 Desember 2025
December 31, 2025
Kategori Portofolio
Portfolio Category
Cadangan Kerugian Cadangan Kerugian Cadangan Kerugian
Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Tagihan yang Telah Dihapus
Stage 1 Stage 2 Stage 3 Buku
Reserve Loss Decrease Value Reserve Loss Decrease Value Reserve Loss Decrease Value Bill Which has Removed Book
(CKPN)-Stage 1 (CKPN)-Stage 2 (CKPN)-Stage 3
(6) (7) (8) (9)
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 300
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Berdasarkan Sektor ekonomi
No. Yang Mengalami Penurunan Nilai
By Sector Economy
Tagihan (Non Which Has Decreased in Value
Impaired)
Bills (Non Belum Jatuh Telah Jatuh
Impaired) Tempo Tempo
Not yet due Due
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5)
Konstruksi Nihil Nihil Nihil
6.
Construction Nil Nil Nil
Perdagangan besar dan eceran; Reparasi dan Perawatan
Mobil dan Sepeda Motor Nihil Nihil Nihil
7.
Wholesale and Retail Trade; Car Repair and Maintenance Nil Nil Nil
and Motorcycle
Pengangkutan dan Pergudangan Nihil Nihil Nihil
8.
Transportation and Warehousing Nil Nil Nil
Penyediaan Akomodasi dan Penyediaan Makan Minum
Nihil Nihil Nihil
9. Provision of Accommodation and Food and Drink
Nil Nil Nil
Preparation
Informasi dan Komunikasi Nihil Nihil Nihil
10.
Information and Communication Nil Nil Nil
Aktivitas Keuangan dan Asuransi Nihil Nihil Nihil
11
Financial and Insurance Activities Nil Nil Nil
300 12
Real Estat
Real Estate
Nihil
Nil
Nihil
Nil
Nihil
Nil
Aktivitas Profesi, Ilmiah, dan Teknis Nihil Nihil Nihil
13
Professional, Scientific and Technical Activities Nil Nil Nil
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
Nihil Nihil Nihil
14 Lainnya
Nil Nil Nil
Rental Activities and Free Business Lease Options,
Employment, Agent Travel, and Business Support Other
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial
Wajib Nihil Nihil Nihil
15
Government administration, Defense, and Social Security Nil Nil Nil
Required
Pendidikan Nihil Nihil Nihil
16
Education Nil Nil Nil
Aktivitas Kesehatan Manusia dan Aktivitas Sosial Nihil Nihil Nihil
17
Human Health Activities and Social activity Nil Nil Nil
Kesenian, Hiburan, dan Rekreasi Nihil Nihil Nihil
18
Arts, Entertainment and Recreation Nil Nil Nil
Aktivitas Jasa Lainnya Nihil Nihil Nihil
19
Other Service Activities Nil Nil Nil
Aktivitas Rumah Tangga sebagai Pemberi Kerja Nihil Nihil Nihil
20
Household Activities as Employer Nil Nil Nil
Aktivitas Badan Internasional dan Badan Ekstra Internasional
Lainnya Nihil Nihil Nihil
21
International Agency Activities and International Extra Nil Nil Nil
Agency Other
2025 Laporan Tahunan
Annual Report
Page 301
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025
December 31, 2025
Kategori Portofolio
Portfolio Category
Cadangan Kerugian Cadangan Kerugian Cadangan Kerugian
Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Tagihan yang Telah Dihapus
Stage 1 Stage 2 Stage 3 Buku
Reserve Loss Decrease Value Reserve Loss Decrease Value Reserve Loss Decrease Value Bill Which has Removed Book
(CKPN)-Stage 1 (CKPN)-Stage 2 (CKPN)-Stage 3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(6) (7) (8) (9)
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
301
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 302
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Berdasarkan Sektor ekonomi
No. Yang Mengalami Penurunan Nilai
By Sector Economy
Tagihan (Non Which Has Decreased in Value
Impaired)
Bills (Non Belum Jatuh Telah Jatuh
Impaired) Tempo Tempo
Not yet due Due
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5)
Bukan Lapangan Usaha Nihil Nihil Nihil
22
Not a Business Field Nil Nil Nil
Lainnya Nihil Nihil Nihil
23
Other Nil Nil Nil
Jumlah Nihil Nihil Nihil
Total Nil Nil Nil
Berdasarkan Sektor ekonomi
No. Yang Mengalami Penurunan Nilai
302 By Sector Economy
Tagihan (Non Which Has Decreased in Value
Impaired)
Bills (Non Belum Jatuh Telah Jatuh
Impaired) Tempo Tempo
Not yet due Due
(1) (2) (3) (4) (5)
Pertanian, Kehutanan, dan Perikanan Nihil Nihil Nihil
1.
Agriculture, Forestry, and Fishery Nil Nil Nil
Pertambangan dan Penggalian Nihil Nihil Nihil
2.
Mining and Excavation Nil Nil Nil
Industri pengolahan Nihil Nihil Nihil
3.
Processing Industry Nil Nil Nil
Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin Nihil Nihil Nihil
4.
Electricity, Gas, Steam/Water Supply Hot and Cold Air Nil Nil Nil
Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan
Daur Ulang Sampah Nihil Nihil Nihil
5.
Water Management, Water Management Waste, Nil Nil Nil
Management and Recycling Reset Trash
Konstruksi Nihil Nihil Nihil
6.
Construction Nil Nil Nil
Perdagangan besar dan eceran; Reparasi dan Perawatan
Mobil dan Sepeda Motor Nihil Nihil Nihil
7.
Wholesale and Retail Trade; Car Repair and Maintenance Nil Nil Nil
and Motorcycle
Pengangkutan dan Pergudangan Nihil Nihil Nihil
8.
Transportation and Warehousing Nil Nil Nil
Penyediaan Akomodasi dan Penyediaan Makan Minum
Nihil Nihil Nihil
9. Provision of Accommodation and Food and Drink
Nil Nil Nil
Preparation
2025 Laporan Tahunan
Annual Report
Page 303
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025
December 31, 2025
Kategori Portofolio
Portfolio Category
Cadangan Kerugian Cadangan Kerugian Cadangan Kerugian
Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Tagihan yang Telah Dihapus
Stage 1 Stage 2 Stage 3 Buku
Reserve Loss Decrease Value Reserve Loss Decrease Value Reserve Loss Decrease Value Bill Which has Removed Book
(CKPN)-Stage 1 (CKPN)-Stage 2 (CKPN)-Stage 3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(6) (7) (8) (9)
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Kategori Portofolio
Portfolio Category
Cadangan Kerugian
Penurunan Nilai (CKPN)-
Cadangan Kerugian
Penurunan Nilai (CKPN)-
Cadangan Kerugian
Penurunan Nilai (CKPN)- Tagihan yang Telah Dihapus
303
Stage 1 Stage 2 Stage 3 Buku
Reserve Loss Decrease Value Reserve Loss Decrease Value Reserve Loss Decrease Value Bill Which has Removed Book
(CKPN)-Stage 1 (CKPN)-Stage 2 (CKPN)-Stage 3
(6) (7) (8) (9)
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 304
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Berdasarkan Sektor ekonomi
No. Yang Mengalami Penurunan Nilai
By Sector Economy
Tagihan (Non Which Has Decreased in Value
Impaired)
Bills (Non Belum Jatuh Telah Jatuh
Impaired) Tempo Tempo
Not yet due Due
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5)
Informasi dan Komunikasi Nihil Nihil Nihil
10.
Information and Communication Nil Nil Nil
Aktivitas Keuangan dan Asuransi Nihil Nihil Nihil
11
Financial and Insurance Activities Nil Nil Nil
Real Estat Nihil Nihil Nihil
12
Real Estate Nil Nil Nil
Aktivitas Profesi, Ilmiah, dan Teknis Nihil Nihil Nihil
13
Professional, Scientific and Technical Activities Nil Nil Nil
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
Nihil Nihil Nihil
14 Lainnya
Nil Nil Nil
Rental Activities and Free Business Lease Options,
Employment, Agent Travel, and Business Support Other
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial
Wajib Nihil Nihil Nihil
15
304 Government administration, Defense, and Social Security Nil Nil Nil
Required
Pendidikan Nihil Nihil Nihil
16
Education Nil Nil Nil
Aktivitas Kesehatan Manusia dan Aktivitas Sosial Nihil Nihil Nihil
17
Human Health Activities and Social activity Nil Nil Nil
Kesenian, Hiburan, dan Rekreasi Nihil Nihil Nihil
18
Arts, Entertainment and Recreation Nil Nil Nil
Aktivitas Jasa Lainnya Nihil Nihil Nihil
19
Other Service Activities Nil Nil Nil
Aktivitas Rumah Tangga sebagai Pemberi Kerja Nihil Nihil Nihil
20
Household Activities as Employer Nil Nil Nil
Aktivitas Badan Internasional dan Badan Ekstra Internasional
Lainnya Nihil Nihil Nihil
21
International Agency Activities and International Extra Nil Nil Nil
Agency Other
Bukan Lapangan Usaha Nihil Nihil Nihil
22
Not a Business Field Nil Nil Nil
Lainnya Nihil Nihil Nihil
23
Other Nil Nil Nil
Jumlah Nihil Nihil Nihil
Total Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 305
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Kategori Portofolio
Portfolio Category
Cadangan Kerugian Cadangan Kerugian Cadangan Kerugian
Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Penurunan Nilai (CKPN)- Tagihan yang Telah Dihapus
Stage 1 Stage 2 Stage 3 Buku
Reserve Loss Decrease Value Reserve Loss Decrease Value Reserve Loss Decrease Value Bill Which has Removed Book
(CKPN)-Stage 1 (CKPN)-Stage 2 (CKPN)-Stage 3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(6) (7) (8) (9)
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil 305
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 306
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Rincian Mutasi Cadangan Kerugian Disclosure of Detailed Movements in Allowance for
Penurunan Nilai-Bank Secara Individual Per 31 Desember Impairment Losses – Bank on an Individual Basis as of
2025 December 31, 2025
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
Keterangan December 31, 2025 December 31, 2024
No.
Description
Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3
(1) (2) (3) (4) (5) (3) (4) (8)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Saldo awal CKPN
1. 25.736 9.185 174.457 77.518 4.386 162.484
Initial Balance of CKPN
Pembentukan (pemulihan)
CKPN pada periode berjalan
(Net)
2. - - - - - -
Establishment (recovery) of
CKPN in the Current Period
(Net)
a. Pembentukan CKPN Pada
Periode Berjalan
85.963 24.133 534.303 127.758 16.033 521.987
a. Establishment of CKPN in the
Current Period
b. Pemulihan CKPN Pada
Periode Berjalan
(87.430) (17.400) (525.869) (179.541) (11.234) (510.014)
b. Recovery of CKPN in the
Current Period
CKPN yang digunakan untuk
melakukan hapus buku atas
3. tagihan pada periode berjalan - - - - - -
306 CKPN used to write off Bills for
the Current Period
Pembentukan (pemulihan)
lainnya CKPN pada periode
berjalan (Net)
4. - - - - - -
Other Establishment (recovery)
of CKPN in the Current Period
(Net)
Saldo Akhir CKPN
24.268 15.917 182.890 36.042 8.464 181.809
CKPN Ending Balance
2025 Laporan Tahunan
Annual Report
Page 307
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pengungkapan Rincian Mutasi Cadangan Kerugian Disclosure of Detailed Movements in Allowance for
Penurunan Nilai-Bank secara Konsolidasi dengan Impairment Losses – Bank on a Consolidated Basis with
Perusahaan Anak Per 31 Desember 2025 Subsidiaries as of December 31, 2025
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
Keterangan December 31, 2025 December 31, 2024
No.
Description
Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3
(1) (2) (3) (4) (5) (3) (4) (8)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Saldo awal CKPN Nihil Nihil Nihil Nihil Nihil Nihil
1.
Initial Balance of CKPN Nil Nil Nil Nil Nil Nil
Pembentukan (pemulihan)
CKPN pada periode berjalan
(Net) Nihil Nihil Nihil Nihil Nihil Nihil
2.
Establishment (recovery) of Nil Nil Nil Nil Nil Nil
CKPN in the Current Period
(Net)
a. Pembentukan CKPN Pada
Periode Berjalan Nihil Nihil Nihil Nihil Nihil Nihil
a. Establishment of CKPN in the Nil Nil Nil Nil Nil Nil
Current Period
b. Pemulihan CKPN Pada
Periode Berjalan Nihil Nihil Nihil Nihil Nihil Nihil
b. Recovery of CKPN in the Nil Nil Nil Nil Nil Nil
Current Period
CKPN yang digunakan untuk
melakukan hapus buku atas
Nihil Nihil Nihil Nihil Nihil Nihil
3. tagihan pada periode berjalan
CKPN used to write off Bills for
Nil Nil Nil Nil Nil Nil
307
the Current Period
Pembentukan (pemulihan)
lainnya CKPN pada periode
berjalan (Net) Nihil Nihil Nihil Nihil Nihil Nihil
4.
Other Establishment (recovery) Nil Nil Nil Nil Nil Nil
of CKPN in the Current Period
(Net)
Saldo Akhir CKPN Nihil Nihil Nihil Nihil Nihil Nihil
CKPN Ending Balance Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 308
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih Berdasarkan Kategori Disclosure of Net Claims by Portfolio Category and Rating
Portofolio Dan Skala Peringkat-Bank Secara Individual Per Scale – Bank on an Individual Basis as of December 31,
31 Desember 2025 2025
31 Desember 2025
December 31, 2025
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Rating Long Term Rating
BBB+ s.d.
Standard and AA+ s.d. AA- A+ s.d. A- BB+ s.d. BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
BBB+ s.d.
AA+ s.d. AA- A+ s.d. A- BB+ s.d. BB-
Fitch Ratings AAA BBB-
Kategori Portofolio AA+ to AA- A+ to A- BB+ to BB-
No. BBB+ to BBB-
Portfolio Category
Baa1 s.d.
Aa1 s.d. Aa3 A1 s.d. A3 Ba1 s.d. Ba3
Moody’s Aaa Baa3
Aa1 to Aa3 A1 to A3 Ba1 to Ba3
Baa1 to Baa3
BBB+(idn)
AA+(idn) s.d. A+(idn) s.d. BB+(idn) s.d.
PT Fitch s.d. BBB-
AA-(idn) A-(idn) BB-(idn)
Ratings AAA (idn) (idn)
AA+(idn) to A+(idn) to BB+(idn) to
Indonesia BBB+(idn) to
AA-(idn) A-(idn) BB-(idn)
BBB-(idn)
PT id BBB+ s.d. id BB+ s.d. id
idAA+ s.d. idA+ s.d. id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
308 Indonesia
idAA+ to idAA- idA+ to id A-
BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada
Pemerintah
1 - - - - -
Receivables to
Government
Tagihan Kepada
Entitas Sektor Publik
2 - - - - -
Receivables to Public
Sector Entities
Tagihan Kepada
Bank Pembangunan
Multilateral dan
Lembaga Internasional
3 Receivables - - - - -
to Multilateral
Development Banks
and International
Institutions
Tagihan Kepada Bank
4 - - - - -
Receivables to Banks
Kredit Beragun Rumah
Tinggal
5 - - - - -
Secured Residential
Credit
Kredit Beragun
Properti Komersial
6 - - - - -
Secured Commercial
Property Credit
2025 Laporan Tahunan
Annual Report
Page 309
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Short Term Rating
Kurang dari Kurang dari
B+ s.d. B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
Kurang dari Kurang dari
B+ s.d. B- F1+ s.d. F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d. B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d. Kurang dari F1+(idn) s.d. Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d. Kurang dari idA3 s.d. id Kurang dari
id B- idB- idA1 idA2 A4 idA4
id B+ to id B- Less than idB- idA3 to id A4 Less than idA4
309
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 310
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
Rating Long Term Rating
BBB+ s.d.
Standard and AA+ s.d. AA- A+ s.d. A- BB+ s.d. BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BBB+ s.d.
AA+ s.d. AA- A+ s.d. A- BB+ s.d. BB-
Fitch Ratings AAA BBB-
Kategori Portofolio AA+ to AA- A+ to A- BB+ to BB-
No. BBB+ to BBB-
Portfolio Category
Baa1 s.d.
Aa1 s.d. Aa3 A1 s.d. A3 Ba1 s.d. Ba3
Moody’s Aaa Baa3
Aa1 to Aa3 A1 to A3 Ba1 to Ba3
Baa1 to Baa3
BBB+(idn)
AA+(idn) s.d. A+(idn) s.d. BB+(idn) s.d.
PT Fitch s.d. BBB-
AA-(idn) A-(idn) BB-(idn)
Ratings AAA (idn) (idn)
AA+(idn) to A+(idn) to BB+(idn) to
Indonesia BBB+(idn) to
AA-(idn) A-(idn) BB-(idn)
BBB-(idn)
PT id BBB+ s.d. id BB+ s.d. id
idAA+ s.d. idA+ s.d. id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
idAA+ to idAA- idA+ to id A-
Indonesia BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Kredit Pegawai/
Pensiunan
310 7
Employee/Retired
- - - - -
Credit
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
8 Receivables to Micro - - - - -
Enterprises, Small
Business and Retail
Portfolio
Tagihan kepada
Korporasi
9 - - - - -
Receivables to
Corporations
Tagihan yang Telah
10 Jatuh Tempo - - - - -
Mature Receivable
Aset Lainnya
11 - - - - -
Other Assets
Jumlah
- - - - -
Total
2025 Laporan Tahunan
Annual Report
Page 311
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
Short Term Rating
Kurang dari Kurang dari
B+ s.d. B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang dari Kurang dari
B+ s.d. B- F1+ s.d. F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d. B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d. Kurang dari F1+(idn) s.d. Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d. Kurang dari idA3 s.d. id Kurang dari
id B- idB- idA1 idA2 A4 idA4
id B+ to id B- Less than idB- idA3 to id A4 Less than idA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - - -
311
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 312
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
Rating Long Term Rating
BBB+ s.d
Standard and AA+ s.d AA- A+ s.d A- BB+ s.d BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BBB+ s.d
AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Kategori Portofolio Fitch Ratings AAA BBB-
No. AA+ to AA- A+ to A- BB+ to BB-
Portfolio Category BBB+ to BBB-
Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
Moody’s Aaa
Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3
AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d
PT Fitch
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
Ratings AAA (idn)
AA+(idn) to A+(idn) to BBB+(idn) to BB+(idn) to
Indonesia
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
PT id BBB+ s.d id BB+ s.d id
idAA+ s.d idA+ s.d id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
idAA+ to idAA- idA+ to id A-
Indonesia BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada
Pemerintah
1 - - - - -
Receivables to
312 Government
Tagihan Kepada
Entitas Sektor Publik
2 - - - - -
Receivables to Public
Sector Entities
Tagihan Kepada
Bank Pembangunan
Multilateral dan
Lembaga Internasional
3 Receivables - - - - -
to Multilateral
Development Banks
and International
Institutions
Tagihan Kepada Bank
4 - - - - -
Receivables to Banks
Kredit Beragun Rumah
Tinggal
5 - - - - -
Secured Residential
Credit
Kredit Beragun
Properti Komersial
6 - - - - -
Secured Commercial
Property Credit
2025 Laporan Tahunan
Annual Report
Page 313
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
Short Term Rating
Kurang dari Kurang dari
B+ s.d B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang dari Kurang dari
B+ s.d B- F1+ s.d F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d id Kurang dari Kurang dari
idA3 s.d id A4
B- idB- idA1 idA2 idA4
idA3 to id A4
id B+ to id B- Less than idB- Less than idA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - - -
313
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 314
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
Rating Long Term Rating
BBB+ s.d
Standard and AA+ s.d AA- A+ s.d A- BB+ s.d BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BBB+ s.d
AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Kategori Portofolio Fitch Ratings AAA BBB-
No. AA+ to AA- A+ to A- BB+ to BB-
Portfolio Category BBB+ to BBB-
Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
Moody’s Aaa
Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3
AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d
PT Fitch
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
Ratings AAA (idn)
AA+(idn) to A+(idn) to BBB+(idn) to BB+(idn) to
Indonesia
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
PT id BBB+ s.d id BB+ s.d id
idAA+ s.d idA+ s.d id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
idAA+ to idAA- idA+ to id A-
Indonesia BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Kredit Pegawai/
Pensiunan
7 - - - - -
Employee/Retired
314 Credit
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
8 Receivables to Micro - - - - -
Enterprises, Small
Business and Retail
Portfolio
Tagihan kepada
Korporasi
9 - - - - -
Receivables to
Corporations
Tagihan yang Telah
10 Jatuh Tempo - - - - -
Mature Receivable
Aset Lainnya
11 - - - - -
Other Assets
Jumlah
- - - - -
Total
2025 Laporan Tahunan
Annual Report
Page 315
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
Short Term Rating
Kurang dari Kurang dari
B+ s.d B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang dari Kurang dari
B+ s.d B- F1+ s.d F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d id Kurang dari Kurang dari
idA3 s.d id A4
B- idB- idA1 idA2 idA4
idA3 to id A4
id B+ to id B- Less than idB- Less than idA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - - -
315
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 316
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
Rating Long Term Rating
BBB+ s.d
Standard and AA+ s.d AA- A+ s.d A- BB+ s.d BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BBB+ s.d
AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Kategori Portofolio Fitch Ratings AAA BBB-
No. AA+ to AA- A+ to A- BB+ to BB-
Portfolio Category BBB+ to BBB-
Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
Moody’s Aaa
Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3
AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d
PT Fitch
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
Ratings AAA (idn)
AA+(idn) to A+(idn) to BBB+(idn) to BB+(idn) to
Indonesia
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
PT id BBB+ s.d id BB+ s.d id
idAA+ s.d idA+ s.d id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
idAA+ to idAA- idA+ to id A-
Indonesia BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada
Pemerintah
1 - - - - -
Receivables to
316 Government
Tagihan Kepada
Entitas Sektor Publik
2 - - - - -
Receivables to Public
Sector Entities
Tagihan Kepada
Bank Pembangunan
Multilateral dan
Lembaga Internasional
3 Receivables - - - - -
to Multilateral
Development Banks
and International
Institutions
Tagihan Kepada Bank
4 1.841.212 - - - -
Receivables to Banks
Tagihan berupa
Covered Bond
5 - - - - -
Claims in the form of
Covered Bonds
Tagihan kepada
Perusahaan Efek dan
Lembaga Keuangan
6 - - - - -
Lainnya
Claims in the form of
Covered Bonds
2025 Laporan Tahunan
Annual Report
Page 317
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
Short Term Rating
Kurang dari Kurang dari
B+ s.d B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang dari Kurang dari
B+ s.d B- F1+ s.d F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d id Kurang dari Kurang dari
idA3 s.d id A4
B- idB- idA1 idA2 idA4
idA3 to id A4
id B+ to id B- Less than idB- Less than idA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - 4.081.069 4.081.069
317
- - - - - - - -
- - - - - - - -
- - - - - - 31.911 1.873.123
- - - - - - - -
- - - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 318
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
Rating Long Term Rating
BBB+ s.d
Standard and AA+ s.d AA- A+ s.d A- BB+ s.d BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BBB+ s.d
AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Kategori Portofolio Fitch Ratings AAA BBB-
No. AA+ to AA- A+ to A- BB+ to BB-
Portfolio Category BBB+ to BBB-
Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
Moody’s Aaa
Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3
AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d
PT Fitch
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
Ratings AAA (idn)
AA+(idn) to A+(idn) to BBB+(idn) to BB+(idn) to
Indonesia
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
PT id BBB+ s.d id BB+ s.d id
idAA+ s.d idA+ s.d id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
idAA+ to idAA- idA+ to id A-
Indonesia BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan berupa Surat
Berharga/Piutang
Subordinasi, Ekuitas
318 dan Instrumen Modal
Lainnya
7 Claims in the - - - - -
form of securities/
subordinated
receivables, equity,
and other capital
instruments
Kredit Beragun Rumah
Tinggal
8 - - - - -
Secured Residential
Credit
Kredit Beragun
Properti Komersial
9 - - - - -
Secured Commercial
Property Credit
Kredit untuk
Pengadaan Tanah,
Pengelolaan Tanah
dan Konstruksi
10 - - - - -
Loans for Land
Acquisition, Land
Development, and
Construction
Kredit Pegawai/
Pensiunan
11 - - - - -
Employee/Retired
Credit
2025 Laporan Tahunan
Annual Report
Page 319
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
Short Term Rating
Kurang dari Kurang dari
B+ s.d B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang dari Kurang dari
B+ s.d B- F1+ s.d F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d id Kurang dari Kurang dari
idA3 s.d id A4
B- idB- idA1 idA2 idA4
idA3 to id A4
id B+ to id B- Less than idB- Less than idA4
(9) (10) (11) (12) (13) (14) (15) (16)
319
- - - - - - 1.186 1.186
- - - - - - 32.702 32.702
- - - - - - 1.423 1.423
- - - - - - 2.238 2.238
- - - - - - 14.826.065 14.826.065
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 320
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
Rating Long Term Rating
BBB+ s.d
Standard and AA+ s.d AA- A+ s.d A- BB+ s.d BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BBB+ s.d
AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Kategori Portofolio Fitch Ratings AAA BBB-
No. AA+ to AA- A+ to A- BB+ to BB-
Portfolio Category BBB+ to BBB-
Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
Moody’s Aaa
Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3
AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d
PT Fitch
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
Ratings AAA (idn)
AA+(idn) to A+(idn) to BBB+(idn) to BB+(idn) to
Indonesia
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
PT id BBB+ s.d id BB+ s.d id
idAA+ s.d idA+ s.d id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
idAA+ to idAA- idA+ to id A-
Indonesia BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
320 12 Receivables to Micro - - - - -
Enterprises, Small
Business and Retail
Portfolio
Tagihan Kepada
Korporasi
13 - - - - -
Receivables to
Corporations
Tagihan Yang Telah
14 Jatuh Tempo - - - - -
Mature Receivable
Aset Lainnya
15 - - - - -
Other Assets
Jumlah
1.841.212 - - - -
Total
2025 Laporan Tahunan
Annual Report
Page 321
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
Short Term Rating
Kurang dari Kurang dari
B+ s.d B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang dari Kurang dari
B+ s.d B- F1+ s.d F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d id Kurang dari Kurang dari
idA3 s.d id A4
B- idB- idA1 idA2 idA4
idA3 to id A4
id B+ to id B- Less than idB- Less than idA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - 1.087.046 1.087.046 321
- - - - - - 455.524 455.524
- - - - - - 314.882 314.882
- - - - - - 920.316 920.316
- - - - - - 21.754.362 23.595.574
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 322
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
Rating Long Term Rating
BBB+ s.d
Standard and AA+ s.d AA- A+ s.d A- BB+ s.d BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BBB+ s.d
AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Kategori Portofolio Fitch Ratings AAA BBB-
No. AA+ to AA- A+ to A- BB+ to BB-
Portfolio Category BBB+ to BBB-
Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
Moody’s Aaa
Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3
AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d
PT Fitch
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
Ratings AAA (idn)
AA+(idn) to A+(idn) to BBB+(idn) to BB+(idn) to
Indonesia
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
PT id BBB+ s.d id BB+ s.d id
idAA+ s.d idA+ s.d id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
idAA+ to idAA- idA+ to id A-
Indonesia BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada
Pemerintah
1 - - - - -
Receivables to
322 Government
Tagihan Kepada
Entitas Sektor Publik
2 - - - - -
Receivables to Public
Sector Entities
Tagihan Kepada
Bank Pembangunan
Multilateral dan
Lembaga Internasional
3 Receivables - - - - -
to Multilateral
Development Banks
and International
Institutions
Tagihan Kepada Bank
4 940.244 - - - -
Receivables to Banks
Tagihan berupa
Covered Bond
5 - - - - -
Claims in the form of
Covered Bonds
Tagihan kepada
Perusahaan Efek dan
Lembaga Keuangan
6 Lainnya - - - - -
Claims on Securities
Companies and Other
Financial Institutions
2025 Laporan Tahunan
Annual Report
Page 323
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
Short Term Rating
Kurang dari Kurang dari
B+ s.d B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang dari Kurang dari
B+ s.d B- F1+ s.d F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d id Kurang dari Kurang dari
idA3 s.d id A4
B- idB- idA1 idA2 idA4
idA3 to id A4
id B+ to id B- Less than idB- Less than idA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - 3.261.710 3.261.710
323
- - - - - - - -
- - - - - - - -
- - - - - - - 940.244
- - - - - - - -
- - - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 324
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
Rating Long Term Rating
BBB+ s.d
Standard and AA+ s.d AA- A+ s.d A- BB+ s.d BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BBB+ s.d
AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Kategori Portofolio Fitch Ratings AAA BBB-
No. AA+ to AA- A+ to A- BB+ to BB-
Portfolio Category BBB+ to BBB-
Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
Moody’s Aaa
Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3
AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d
PT Fitch
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
Ratings AAA (idn)
AA+(idn) to A+(idn) to BBB+(idn) to BB+(idn) to
Indonesia
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
PT id BBB+ s.d id BB+ s.d id
idAA+ s.d idA+ s.d id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
idAA+ to idAA- idA+ to id A-
Indonesia BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan berupa Surat
Berharga/Piutang
Subordinasi, Ekuitas
324 dan Instrumen Modal
Lainnya
7 Claims in the - - - - -
form of securities/
subordinated
receivables, equity,
and other capital
instruments
Kredit Beragun Rumah
Tinggal
8 - - - - -
Secured Residential
Credit
Kredit Beragun
Properti Komersial
9 - - - - -
Secured Commercial
Property Credit
Kredit untuk
Pengadaan Tanah,
Pengelolaan Tanah
dan Konstruksi
10 - - - - -
Loans for Land
Acquisition, Land
Development, and
Construction
Kredit Pegawai/
Pensiunan
11 - - - - -
Employee/Retired
Credit
2025 Laporan Tahunan
Annual Report
Page 325
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
Short Term Rating
Kurang dari Kurang dari
B+ s.d B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang dari Kurang dari
B+ s.d B- F1+ s.d F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d id Kurang dari Kurang dari
idA3 s.d id A4
B- idB- idA1 idA2 idA4
idA3 to id A4
id B+ to id B- Less than idB- Less than idA4
(9) (10) (11) (12) (13) (14) (15) (16)
325
- - - - - - 978 978
- - - - - - 34.717 34.717
- - - - - - 2.134 2.134
- - - - - - 2.802 2.802
- - - - - - 14.479.651 14.479.651
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 326
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
Rating Long Term Rating
BBB+ s.d
Standard and AA+ s.d AA- A+ s.d A- BB+ s.d BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BBB+ s.d
AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Kategori Portofolio Fitch Ratings AAA BBB-
No. AA+ to AA- A+ to A- BB+ to BB-
Portfolio Category BBB+ to BBB-
Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
Moody’s Aaa
Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3
AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d
PT Fitch
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
Ratings AAA (idn)
AA+(idn) to A+(idn) to BBB+(idn) to BB+(idn) to
Indonesia
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
PT id BBB+ s.d id BB+ s.d id
idAA+ s.d idA+ s.d id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
idAA+ to idAA- idA+ to id A-
Indonesia BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
326 12 Receivables to Micro - - - - -
Enterprises, Small
Business and Retail
Portfolio
Tagihan Kepada
Korporasi
13 - - - - -
Receivables to
Corporations
Tagihan yang Telah
14 Jatuh Tempo - - - - -
Mature Receivable
Aset Lainnya
15 - - - - -
Other Assets
Jumlah
940.244 - - - -
Total
2025 Laporan Tahunan
Annual Report
Page 327
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
Short Term Rating
Kurang dari Kurang dari
B+ s.d B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang dari Kurang dari
B+ s.d B- F1+ s.d F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d id Kurang dari Kurang dari
idA3 s.d id A4
B- idB- idA1 idA2 idA4
idA3 to id A4
id B+ to id B- Less than idB- Less than idA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - 815.038 815.038 327
- - - - - - 461.861 461.861
- - - - - - 213.655 213.655
- - - - - - 636.116 636.116
- - - - - - 19.908.662 20.848.906
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 328
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih Berdasarkan Kategori Disclosure of Net Claims by Portfolio Category and Rating
Portofolio dan Skala Peringkat-Bank secara Konsolidasi Scale – Bank on a Consolidated Basis with Subsidiaries as
dengan Perusahaan Anak Per 31 Desember 2025 of December 31, 2025
31 Desember 2025
December 31, 2025
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Rating Long Term Rating
BBB+ s.d.
Standard and AA+ s.d. AA- A+ s.d. A- BB+ s.d. BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
BBB+ s.d.
AA+ s.d. AA- A+ s.d. A- BB+ s.d. BB-
Fitch Ratings AAA BBB-
Kategori Portofolio AA+ to AA- A+ to A- BB+ to BB-
No. BBB+ to BBB-
Portfolio Category
Baa1 s.d.
Aa1 s.d. Aa3 A1 s.d. A3 Ba1 s.d. Ba3
Moody’s Aaa Baa3
Aa1 to Aa3 A1 to A3 Ba1 to Ba3
Baa1 to Baa3
BBB+(idn)
AA+(idn) s.d. A+(idn) s.d. BB+(idn) s.d.
PT Fitch s.d. BBB-
AA-(idn) A-(idn) BB-(idn)
Ratings AAA (idn) (idn)
AA+(idn) to A+(idn) to BB+(idn) to
Indonesia BBB+(idn) to
AA-(idn) A-(idn) BB-(idn)
BBB-(idn)
PT id BBB+ s.d. id BB+ s.d. id
idAA+ s.d. idA+ s.d. id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
328 Indonesia
idAA+ to idAA- idA+ to id A-
BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada
Pemerintah Nihil Nihil Nihil Nihil Nihil
1
Receivables to Nil Nil Nil Nil Nil
Government
Tagihan Kepada
Entitas Sektor Publik Nihil Nihil Nihil Nihil Nihil
2
Receivables to Public Nil Nil Nil Nil Nil
Sector Entities
Tagihan Kepada
Bank Pembangunan
Multilateral dan
Lembaga Internasional
Nihil Nihil Nihil Nihil Nihil
3 Receivables
Nil Nil Nil Nil Nil
to Multilateral
Development Banks
and International
Institutions
Tagihan Kepada Bank Nihil Nihil Nihil Nihil Nihil
4
Receivables to Banks Nil Nil Nil Nil Nil
Kredit Beragun Rumah
Tinggal Nihil Nihil Nihil Nihil Nihil
5
Secured Residential Nil Nil Nil Nil Nil
Credit
Kredit Beragun
Properti Komersial Nihil Nihil Nihil Nihil Nihil
6
Secured Commercial Nil Nil Nil Nil Nil
Property Credit
2025 Laporan Tahunan
Annual Report
Page 329
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Short Term Rating
Kurang dari Kurang dari
B+ s.d. B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
Kurang dari Kurang dari
B+ s.d. B- F1+ s.d. F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d. B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d. Kurang dari F1+(idn) s.d. Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d. Kurang dari idA3 s.d. id Kurang dari
id B- idB- idA1 idA2 A4 idA4
id B+ to id B- Less than idB- idA3 to id A4 Less than idA4
329
(9) (10) (11) (12) (13) (14) (15) (16)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 330
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
Rating Long Term Rating
BBB+ s.d.
Standard and AA+ s.d. AA- A+ s.d. A- BB+ s.d. BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BBB+ s.d.
AA+ s.d. AA- A+ s.d. A- BB+ s.d. BB-
Fitch Ratings AAA BBB-
Kategori Portofolio AA+ to AA- A+ to A- BB+ to BB-
No. BBB+ to BBB-
Portfolio Category
Baa1 s.d.
Aa1 s.d. Aa3 A1 s.d. A3 Ba1 s.d. Ba3
Moody’s Aaa Baa3
Aa1 to Aa3 A1 to A3 Ba1 to Ba3
Baa1 to Baa3
BBB+(idn)
AA+(idn) s.d. A+(idn) s.d. BB+(idn) s.d.
PT Fitch s.d. BBB-
AA-(idn) A-(idn) BB-(idn)
Ratings AAA (idn) (idn)
AA+(idn) to A+(idn) to BB+(idn) to
Indonesia BBB+(idn) to
AA-(idn) A-(idn) BB-(idn)
BBB-(idn)
PT id BBB+ s.d. id BB+ s.d. id
idAA+ s.d. idA+ s.d. id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
idAA+ to idAA- idA+ to id A-
Indonesia BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Kredit Pegawai/
Pensiunan Nihil Nihil Nihil Nihil Nihil
330 7
Employee/Retired Nil Nil Nil Nil Nil
Credit
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
Nihil Nihil Nihil Nihil Nihil
8 Receivables to Micro
Nil Nil Nil Nil Nil
Enterprises, Small
Business and Retail
Portfolio
Tagihan Kepada
Korporasi Nihil Nihil Nihil Nihil Nihil
9
Receivables to Nil Nil Nil Nil Nil
Corporations
Tagihan yang Telah
Nihil Nihil Nihil Nihil Nihil
10 Jatuh Tempo
Nil Nil Nil Nil Nil
Mature Receivable
Aset Lainnya Nihil Nihil Nihil Nihil Nihil
11
Other Assets Nil Nil Nil Nil Nil
Jumlah Nihil Nihil Nihil Nihil Nihil
Total Nil Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 331
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
Short Term Rating
Kurang dari Kurang dari
B+ s.d. B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang dari Kurang dari
B+ s.d. B- F1+ s.d. F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d. B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d. Kurang dari F1+(idn) s.d. Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d. Kurang dari idA3 s.d. id Kurang dari
id B- idB- idA1 idA2 A4 idA4
id B+ to id B- Less than idB- idA3 to id A4 Less than idA4
(9) (10) (11) (12) (13) (14) (15) (16)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil 331
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 332
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
Rating Long Term Rating
BBB+ s.d
Standard and AA+ s.d AA- A+ s.d A- BB+ s.d BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BBB+ s.d
AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Kategori Portofolio Fitch Ratings AAA BBB-
No. AA+ to AA- A+ to A- BB+ to BB-
Portfolio Category BBB+ to BBB-
Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
Moody’s Aaa
Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3
AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d
PT Fitch
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
Ratings AAA (idn)
AA+(idn) to A+(idn) to BBB+(idn) to BB+(idn) to
Indonesia
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
PT id BBB+ s.d id BB+ s.d id
idAA+ s.d idA+ s.d id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
idAA+ to idAA- idA+ to id A-
Indonesia BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada
Pemerintah Nihil Nihil Nihil Nihil Nihil
1
Receivables to Nil Nil Nil Nil Nil
332 Government
Tagihan Kepada
Entitas Sektor Publik Nihil Nihil Nihil Nihil Nihil
2
Receivables to Public Nil Nil Nil Nil Nil
Sector Entities
Tagihan Kepada
Bank Pembangunan
Multilateral dan
Lembaga Internasional
Nihil Nihil Nihil Nihil Nihil
3 Receivables
Nil Nil Nil Nil Nil
to Multilateral
Development Banks
and International
Institutions
Tagihan Kepada Bank Nihil Nihil Nihil Nihil Nihil
4
Receivables to Banks Nil Nil Nil Nil Nil
Kredit Beragun Rumah
Tinggal Nihil Nihil Nihil Nihil Nihil
5
Secured Residential Nil Nil Nil Nil Nil
Credit
Kredit Beragun
Properti Komersial Nihil Nihil Nihil Nihil Nihil
6
Secured Commercial Nil Nil Nil Nil Nil
Property Credit
Kredit Pegawai/
Pensiunan Nihil Nihil Nihil Nihil Nihil
7
Employee/Retired Nil Nil Nil Nil Nil
Credit
2025 Laporan Tahunan
Annual Report
Page 333
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
Short Term Rating
Kurang dari Kurang dari
B+ s.d B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang dari Kurang dari
B+ s.d B- F1+ s.d F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d id Kurang dari Kurang dari
idA3 s.d id A4
B- idB- idA1 idA2 idA4
idA3 to id A4
id B+ to id B- Less than idB- Less than idA4
(9) (10) (11) (12) (13) (14) (15) (16)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
333
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 334
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Lembaga Tagihan Bersih
Pemeringkat Net Bill
Institution Peringkat Jangka panjang
Rating Long Term Rating
BBB+ s.d
Standard and AA+ s.d AA- A+ s.d A- BB+ s.d BB-
AAA BBB-
Poor’s AA+ to AA- A+ to A- BB+ to BB-
BBB+ to BBB-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BBB+ s.d
AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Kategori Portofolio Fitch Ratings AAA BBB-
No. AA+ to AA- A+ to A- BB+ to BB-
Portfolio Category BBB+ to BBB-
Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
Moody’s Aaa
Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3
AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d
PT Fitch
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
Ratings AAA (idn)
AA+(idn) to A+(idn) to BBB+(idn) to BB+(idn) to
Indonesia
AA-(idn) A-(idn) BBB-(idn) BB-(idn)
PT id BBB+ s.d id BB+ s.d id
idAA+ s.d idA+ s.d id
Pemeringkat id BBB- BB-
idAAA idAA- A-
Efek id BBB+ to id id BB+ to id
idAA+ to idAA- idA+ to id A-
Indonesia BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
334 8 Receivables to Micro
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Enterprises, Small
Business and Retail
Portfolio
Tagihan Kepada
Korporasi Nihil Nihil Nihil Nihil Nihil
9
Receivables to Nil Nil Nil Nil Nil
Corporations
Tagihan yang Telah
Nihil Nihil Nihil Nihil Nihil
10 Jatuh Tempo
Nil Nil Nil Nil Nil
Mature Receivable
Aset Lainnya Nihil Nihil Nihil Nihil Nihil
11
Other Assets Nil Nil Nil Nil Nil
Jumlah Nihil Nihil Nihil Nihil Nihil
Total Nil Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 335
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Peringkat Jangka Pendek
Short Term Rating
Kurang dari Kurang dari
B+ s.d B-
B- A-1 A-2 A-3 A-3
B+ to B-
Less than B- Less than A-3
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang dari Kurang dari
B+ s.d B- F1+ s.d F1
B- F2 F3 F3
B+ to B- F1+ to F1
Less than B- Less than F3
Kurang dari Kurang dari Tanpa
B1 s.d B3 Jumlah
B3 P-1 P-2 P-3 P-3 Peringkat
B1 to B3 Total
Less than B3 Less than P-3 Without Rating
B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
B-(idn) B-(idn) F1(idn) F3(idn)
F2(idn) F3(idn)
B+(idn) to Less than F1+(idn) to Less than
B-(idn) B-(idn) F1(idn) F3(idn)
id B+ s.d id Kurang dari Kurang dari
idA3 s.d id A4
B- idB- idA1 idA2 idA4
idA3 to id A4
id B+ to id B- Less than idB- Less than idA4
(9) (10) (11) (12) (13) (14) (15) (16)
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
335
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 336
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Disclosure of Net Claims by Risk Weight after Considering
Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit- the Impact of Credit Risk Mitigation – Bank on an
Bank Secara Individual Per 31 Desember 2025 Individual Basis as of December 31, 2025
31 Desember 2025
December 31, 2025
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
Eksposur Laporan Posisi Keuangan
A
Statement of Financial Position Exposure
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables to Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Institutions
Tagihan Kepada Bank
4 - - - -
Receivables to Banks
Kredit Beragun Rumah Tinggal
5 - - - -
Secured Residential Credit
336 Kredit Beragun Properti Komersial
6 - - - -
Secured Commercial Property Credit
Kredit Pegawai/Pensiunan
7 - - - -
Employee/Retired Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
8 - - - -
Receivables to Micro Enterprises, Small Business and
Retail Portfolio
Tagihan kepada Korporasi
9 - - - -
Receivables to Corporations
Tagihan yang Telah Jatuh Tempo
10 - - - -
Mature Receivable
Aset Lainnya
11 - - - -
Other Assets
Total Eksposur Laporan Posisi Keuangan
- - - -
Total Exposure Statement of Financial Position
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif
B
Exposure of Committed/Contingent Liability on Administrative Account Transactions
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Agencies
Tagihan Kepada Bank
4 - - - -
Receivables to Bank
2025 Laporan Tahunan
Annual Report
Page 337
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
337
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 338
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kredit Beragun Rumah Tinggal
5 - - - -
Secured Residential Credit
Kredit Beragun Properti Komersial
6 - - - -
Secured Commercial Property Credit
Kredit Pegawai/Pensiunan
7 - - - -
Employee/Retired Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
8 - - - -
Receivables to Micro, Small Business and Retail
Portfolios
Tagihan kepada Korporasi
9 - - - -
Receivables to Corporations
Tagihan yang Telah Jatuh Tempo
10 - - - -
Mature Receivable
Total Eksposur Transaksi Rekening Administratif
- - - -
Total Exposure of Administrative Account Transactions
Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
C
338 Credit Risk Exposure due to Counterparty Credit Risk
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Agencies
Tagihan Kepada Bank
4 - - - -
Receivables to Bank
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
5 - - - -
Receivables to Micro, Small Business and Retail
Portfolios
Tagihan kepada Korporasi
6 - - - -
Receivables to Corporations
Total Eksposur Counterparty Credit Risk
- - - -
Total Exposure Counterparty Credit Risk
2025 Laporan Tahunan
Annual Report
Page 339
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
339
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 340
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Eksposur Laporan Posisi Keuangan
A
Statement of Financial Position Exposure
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables to Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Institutions
Tagihan Kepada Bank
4 - - - -
Receivables to Banks
Kredit Beragun Rumah Tinggal
5 - - - -
Secured Residential Credit
Kredit Beragun Properti Komersial
6 - - - -
Secured Commercial Property Credit
Kredit Pegawai/Pensiunan
7 - - - -
Employee/Retired Credit
340 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
8 - - - -
Receivables to Micro Enterprises, Small Business and
Retail Portfolio
Tagihan kepada Korporasi
9 - - - -
Receivables to Corporations
Tagihan yang Telah Jatuh Tempo
10 - - - -
Mature Receivable
Aset Lainnya
11 - - - -
Other Assets
Total Eksposur Laporan Posisi Keuangan
- - - -
Total Exposure Statement of Financial Position
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif
B
Exposure of Committed/Contingent Liability on Administrative Account Transactions
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Agencies
Tagihan Kepada Bank
4 - - - -
Receivables to Bank
Kredit Beragun Rumah Tinggal
5 - - - -
Secured Residential Credit
Kredit Beragun Properti Komersial
6 - - - -
Secured Commercial Property Credit
Kredit Pegawai/Pensiunan
7 - - - -
Employee/Retired Credit
2025 Laporan Tahunan
Annual Report
Page 341
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
341
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 342
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
8 - - - -
Receivables to Micro, Small Business and Retail
Portfolios
Tagihan kepada Korporasi
9 - - - -
Receivables to Corporations
Tagihan yang Telah Jatuh Tempo
10 - - - -
Mature Receivable
Total Eksposur Transaksi Rekening Administratif
- - - -
Total Exposure of Administrative Account Transactions
Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
C
Credit Risk Exposure due to Counterparty Credit Risk
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
342 Receivables to Multilateral Development Banks and
International Agencies
Tagihan Kepada Bank
4 - - - -
Receivables to Bank
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
5 - - - -
Receivables to Micro, Small Business and Retail
Portfolios
Tagihan kepada Korporasi
6 - - - -
Receivables to Corporations
Total Eksposur Counterparty Credit Risk
- - - -
Total Exposure Counterparty Credit Risk
2025 Laporan Tahunan
Annual Report
Page 343
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
343
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 344
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Eksposur Laporan Posisi Keuangan
A
Statement of Financial Position Exposure
Tagihan Kepada Pemerintah
1 4.081.069 - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables to Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Institutions
Tagihan Kepada Bank
4 11.330 378.359 - -
Receivables to Banks
Tagihan berupa Covered Bond
5 - - - -
Receivables in the form of Covered Bond
Tagihan kepada Perusahaan Efek dan Lembaga
6 Keuangan Lainnya - - - -
Secured Commercial Property Credit
Tagihan berupa Surat Berharga/Piutang Subordinasi,
344 7
Ekuitas dan Instrumen Modal Lainnya
Receivables in the form of Securities/Subordinated
- - - -
Loans, Equity and Other Capital Instruments
Kredit Beragun Rumah Tinggal
8 - - - -
Secured Residential Credit
Kredit Beragun Properti Komersial
9 - - - -
Secured Commercial Property Credit
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan
Konstruksi
10 - - - -
Credit for Land Procurement, Land Management and
Construction
Kredit Pegawai/Pensiunan
11 - - - 14.826.065
Employee/Retired Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
12 15.373 - - -
Receivables to Micro Enterprises, Small Business and
Retail Portfolio
Tagihan Kepada Korporasi
13 4.828 - - -
Receivables to Corporations
Tagihan Yang Telah Jatuh Tempo
14 - - - 64.808
Mature Receivable
Aset Lainnya
15 269.239 - - -
Other Assets
Total Eksposur Laporan Posisi Keuangan
4.381.839 378.359 - 14.890.873
Total Exposure Statement of Financial Position
2025 Laporan Tahunan
Annual Report
Page 345
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - - - - - -
- - - - - - -
- - - - - - -
20.581 - - - - 91.108 8.555
- - - - - - -
- - - - - - -
- - - - 1.186 2.965 278 345
21.064 11.416 - - - 25.502 2.395
- 1.424 - - - 1.210 114
- - 1.729 - - 1.729 162
- - - - - 7.413.033 696.084
- 612.846 453.770 - - 974.689 91.523
- - 372.920 - - 372.920 35.017
- - 46.249 203.825 - 384.391 36.094
- - 651.077 - - 651.077 61.136
41.645 625.686 1.525.745 203.825 1.186 - 9.918.623 931.359
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 346
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif
B
Exposure of Committed/Contingent Liability on Administrative Account Transactions
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Agencies
Tagihan Kepada Bank
4 - - - -
Receivables to Bank
Tagihan berupa Covered Bond
5 - - - -
Receivables in the form of Covered Bond
Tagihan kepada Perusahaan Efek dan Lembaga
6 Keuangan Lainnya - - - -
Secured Commercial Property Credit
Tagihan berupa Surat Berharga/Piutang Subordinasi,
346 7
Ekuitas dan Instrumen Modal Lainnya
Receivables in the form of Securities/Subordinated
- - - -
Loans, Equity and Other Capital Instruments
Kredit Beragun Rumah Tinggal
8 - - - -
Secured Residential Credit
Kredit Beragun Properti Komersial
9 - - - -
Secured Commercial Property Credit
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan
Konstruksi
10 - - - -
Credit for Land Procurement, Land Management and
Construction
Kredit Pegawai/Pensiunan
11 - - - -
Employee/Retired Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
12 1.134 1.791 - -
Receivables to Micro, Small Business and Retail
Portfolios
Tagihan Kepada Korporasi
13 16.989 - - -
Receivables to Corporations
Tagihan Yang Telah Jatuh Tempo
14 - - - -
Mature Receivable
Total Eksposur Transaksi Rekening Administratif
18.123 1.791 - -
Total Exposure of Administrative Account Transactions
2025 Laporan Tahunan
Annual Report
Page 347
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - - 347
- 222 - - - 189 18
- - - - - - -
- - 509 - - 509 48
- - - - - - -
- 2.132 - - - 2.170 204
- - 60.788 - - 60.788 5.708
- - - - - - -
- 2.354 61.297 - - - 63.656 5.977
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 348
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
C
Credit Risk Exposure due to Counterparty Credit Risk
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Agencies
Tagihan Kepada Bank
4 - 1.462.853 - -
Receivables to Bank
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
5 Keuangan Lainnya - -
Secured Commercial Property Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
6 - - - -
Receivables to Micro, Small Business and Retail
Portfolios
348 Tagihan kepada Korporasi
7 - - - -
Receivables to Corporations
Total Eksposur Counterparty Credit Risk
- 1.462.853 - -
Total Exposure Counterparty Credit Risk
31 Desember 2024
December 31, 2024
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
Eksposur Laporan Posisi Keuangan
A
Statement of Financial Position Exposure
Tagihan Kepada Pemerintah
1 3.261.159 - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables to Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Institutions
Tagihan Kepada Bank
4 18.760 436.456 - -
Receivables to Banks
2025 Laporan Tahunan
Annual Report
Page 349
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - 292.571 27.472
- - -
- - - - - - -
349
- - - - - - -
- - - - - - 292.571 27.472
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
- - - - - - -
- - - - - - -
- - - - - - -
30.872 - - - - 110.445 10.260
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 350
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tagihan berupa Covered Bond
5 - - - -
Receivables in the form of Covered Bond
Tagihan kepada Perusahaan Efek dan Lembaga
6 Keuangan Lainnya - - - -
Secured Commercial Property Credit
Tagihan berupa Surat Berharga/Piutang Subordinasi,
Ekuitas dan Instrumen Modal Lainnya
7 - - - -
Receivables in the form of Securities/Subordinated
Loans, Equity and Other Capital Instruments
Kredit Beragun Rumah Tinggal
8 - - - -
Secured Residential Credit
Kredit Beragun Properti Komersial
9 - - - -
Secured Commercial Property Credit
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan
Konstruksi
10 - - - -
Credit for Land Procurement, Land Management and
Construction
Kredit Pegawai/Pensiunan
11 - - - 14.479.651
Employee/Retired Credit
350 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
12 29.121 - - -
Receivables to Micro Enterprises, Small Business and
Retail Portfolio
Tagihan Kepada Korporasi
13 47.048 - - -
Receivables to Corporations
Tagihan Yang Telah Jatuh Tempo
14 - - - 66.080
Mature Receivable
Aset Lainnya
15 282.627 - - -
Other Assets
Total Eksposur Laporan Posisi Keuangan
3.638.715 436.456 - 14.545.731
Total Exposure Statement of Financial Position
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif
B
Exposure of Committed/Contingent Liability on Administrative Account Transactions
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Agencies
Tagihan Kepada Bank
4 440 - - -
Receivables to Bank
Tagihan berupa Covered Bond
5 - - - -
Receivables in the form of Covered Bond
Tagihan kepada Perusahaan Efek dan Lembaga
6 Keuangan Lainnya - - - -
Secured Commercial Property Credit
2025 Laporan Tahunan
Annual Report
Page 351
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - - - - - -
- - - - - - -
- - - - 978 2.445 227
23.323 10.821 - - - 26.690 2.480
- 2.134 - - - 1.814 169
- - 2.668 - - 2.668 248
- - - - - 7.239.826 672.580
351
148.103 626.319 - - - 643.448 59.776
- - 404.808 - - 404.808 37.607
- - 31.432 116.143 - 238.687 22.174
- - 353.489 - - 353.489 32.839
202.298 639.274 792.397 116.143 978 - 9.024.320 838.359
- - - - - - -
- - - - - - -
- - - - - - -
6.058 - - - - 4.544 422
- - - - - - -
- - - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 352
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tagihan berupa Surat Berharga/Piutang Subordinasi,
Ekuitas dan Instrumen Modal Lainnya
7 - - - -
Receivables in the form of Securities/Subordinated
Loans, Equity and Other Capital Instruments
Kredit Beragun Rumah Tinggal
8 - - - -
Secured Residential Credit
Kredit Beragun Properti Komersial
9 - - - -
Secured Commercial Property Credit
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan
Konstruksi
10 - - - -
Credit for Land Procurement, Land Management and
Construction
Kredit Pegawai/Pensiunan
11 - - - -
Employee/Retired Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
12 580 5.413 - -
Receivables to Micro, Small Business and Retail
Portfolios
Tagihan Kepada Korporasi
352 13
Receivables to Corporations
101 2.594 - -
Tagihan Yang Telah Jatuh Tempo
14 - - - -
Mature Receivable
Total Eksposur Transaksi Rekening Administratif
1.121 8.007 - -
Total Exposure of Administrative Account Transactions
Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
C
Credit Risk Exposure due to Counterparty Credit Risk
Tagihan Kepada Pemerintah
1 551 - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Agencies
Tagihan Kepada Bank
4 - 447.658 - -
Receivables to Bank
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
5 Keuangan Lainnya - -
Secured Commercial Property Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
6 - - - -
Receivables to Micro, Small Business and Retail
Portfolios
Tagihan kepada Korporasi
7 - - - -
Receivables to Corporations
Total Eksposur Counterparty Credit Risk
551 447.658 - -
Total Exposure Counterparty Credit Risk
2025 Laporan Tahunan
Annual Report
Page 353
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - - - - - -
- 573 - - - 487 45
- - - - - - -
- - 134 - - 134 12
- - - - - - -
- 5.503 - - - 5.760 535
- - 7.310 - - 7.829 727
353
- - - - - - -
6.058 6.076 7.444 - - - 18.754 1.742
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - 89.532 8.317
- - -
- - - - - - -
- - - - - - -
- - - - - - 89.532 8.317
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 354
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih Berdasarkan Bobot Disclosure of Net Claims by Risk Weight after Considering
Risiko setelah Memperhitungkan Dampak Mitigasi Risiko the Impact of Credit Risk Mitigation – Bank on a
Kredit-Bank secara Konsolidasi dengan Perusahaan Per 31 Consolidated Basis with Subsidiaries as of December 31,
Desember 2025 2025
31 Desember 2025
December 31, 2025
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
Eksposur Laporan Posisi Keuangan
A
Statement of Financial Position Exposure
Tagihan Kepada Pemerintah Nihil Nihil Nihil Nihil
1
Receivables to Government Nil Nil Nil Nil
Tagihan Kepada Entitas Sektor Publik Nihil Nihil Nihil Nihil
2
Receivables to Public Sector Entities Nil Nil Nil Nil
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional Nihil Nihil Nihil Nihil
3
Receivables to Multilateral Development Banks and Nil Nil Nil Nil
International Institutions
Tagihan Kepada Bank Nihil Nihil Nihil Nihil
4
Receivables to Banks Nil Nil Nil Nil
Kredit Beragun Rumah Tinggal Nihil Nihil Nihil Nihil
354 5
Secured Residential Credit Nil Nil Nil Nil
Kredit Beragun Properti Komersial Nihil Nihil Nihil Nihil
6
Secured Commercial Property Credit Nil Nil Nil Nil
Kredit Pegawai/Pensiunan Nihil Nihil Nihil Nihil
7
Employee/Retired Credit Nil Nil Nil Nil
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel Nihil Nihil Nihil Nihil
8
Receivables to Micro Enterprises, Small Business and Nil Nil Nil Nil
Retail Portfolio
Tagihan kepada Korporasi Nihil Nihil Nihil Nihil
9
Receivables to Corporations Nil Nil Nil Nil
Tagihan yang Telah Jatuh Tempo Nihil Nihil Nihil Nihil
10
Mature Receivable Nil Nil Nil Nil
Aset Lainnya Nihil Nihil Nihil Nihil
11
Other Assets Nil Nil Nil Nil
Total Eksposur Laporan Posisi Keuangan Nihil Nihil Nihil Nihil
Total Exposure Statement of Financial Position Nil Nil Nil Nil
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif
B
Exposure of Committed/Contingent Liability on Administrative Account Transactions
Tagihan Kepada Pemerintah Nihil Nihil Nihil Nihil
1
Receivables to Government Nil Nil Nil Nil
Tagihan Kepada Entitas Sektor Publik Nihil Nihil Nihil Nihil
2
Receivables on Public Sector Entities Nil Nil Nil Nil
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional Nihil Nihil Nihil Nihil
3
Receivables to Multilateral Development Banks and Nil Nil Nil Nil
International Agencies
Tagihan Kepada Bank Nihil Nihil Nihil Nihil
4
Receivables to Bank Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 355
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil 355
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 356
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kredit Beragun Rumah Tinggal Nihil Nihil Nihil Nihil
5
Secured Residential Credit Nil Nil Nil Nil
Kredit Beragun Properti Komersial Nihil Nihil Nihil Nihil
6
Secured Commercial Property Credit Nil Nil Nil Nil
Kredit Pegawai/Pensiunan Nihil Nihil Nihil Nihil
7
Employee/Retired Credit Nil Nil Nil Nil
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel Nihil Nihil Nihil Nihil
8
Receivables to Micro, Small Business and Retail Nil Nil Nil Nil
Portfolios
Tagihan kepada Korporasi Nihil Nihil Nihil Nihil
9
Receivables to Corporations Nil Nil Nil Nil
Tagihan yang Telah Jatuh Tempo Nihil Nihil Nihil Nihil
10
Mature Receivable Nil Nil Nil Nil
Total Eksposur Transaksi Rekening Administratif Nihil Nihil Nihil Nihil
Total Exposure of Administrative Account Transactions Nil Nil Nil Nil
Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
C
Credit Risk Exposure due to Counterparty Credit Risk
356 1
Tagihan Kepada Pemerintah Nihil Nihil Nihil Nihil
Receivables to Government Nil Nil Nil Nil
Tagihan Kepada Entitas Sektor Publik Nihil Nihil Nihil Nihil
2
Receivables on Public Sector Entities Nil Nil Nil Nil
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional Nihil Nihil Nihil Nihil
3
Receivables to Multilateral Development Banks and Nil Nil Nil Nil
International Agencies
Tagihan Kepada Bank Nihil Nihil Nihil Nihil
4
Receivables to Bank Nil Nil Nil Nil
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel Nihil Nihil Nihil Nihil
5
Receivables to Micro, Small Business and Retail Nil Nil Nil Nil
Portfolios
Tagihan kepada Korporasi Nihil Nihil Nihil Nihil
6
Receivables to Corporations Nil Nil Nil Nil
Total Eksposur Counterparty Credit Risk Nihil Nihil Nihil Nihil
Total Exposure Counterparty Credit Risk Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 357
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil 357
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 358
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Eksposur Laporan Posisi Keuangan
A
Statement of Financial Position Exposure
Tagihan Kepada Pemerintah Nihil Nihil Nihil Nihil
1
Receivables to Government Nil Nil Nil Nil
Tagihan Kepada Entitas Sektor Publik Nihil Nihil Nihil Nihil
2
Receivables to Public Sector Entities Nil Nil Nil Nil
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional Nihil Nihil Nihil Nihil
3
Receivables to Multilateral Development Banks and Nil Nil Nil Nil
International Institutions
Tagihan Kepada Bank Nihil Nihil Nihil Nihil
4
Receivables to Banks Nil Nil Nil Nil
Kredit Beragun Rumah Tinggal Nihil Nihil Nihil Nihil
5
Secured Residential Credit Nil Nil Nil Nil
Kredit Beragun Properti Komersial Nihil Nihil Nihil Nihil
6
Secured Commercial Property Credit Nil Nil Nil Nil
Kredit Pegawai/Pensiunan Nihil Nihil Nihil Nihil
7
Employee/Retired Credit Nil Nil Nil Nil
358 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel Nihil Nihil Nihil Nihil
8
Receivables to Micro Enterprises, Small Business and Nil Nil Nil Nil
Retail Portfolio
Tagihan kepada Korporasi Nihil Nihil Nihil Nihil
9
Receivables to Corporations Nil Nil Nil Nil
Tagihan yang Telah Jatuh Tempo Nihil Nihil Nihil Nihil
10
Mature Receivable Nil Nil Nil Nil
Aset Lainnya Nihil Nihil Nihil Nihil
11
Other Assets Nil Nil Nil Nil
Total Eksposur Laporan Posisi Keuangan Nihil Nihil Nihil Nihil
Total Exposure Statement of Financial Position Nil Nil Nil Nil
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif
B
Exposure of Committed/Contingent Liability on Administrative Account Transactions
Tagihan Kepada Pemerintah Nihil Nihil Nihil Nihil
1
Receivables to Government Nil Nil Nil Nil
Tagihan Kepada Entitas Sektor Publik Nihil Nihil Nihil Nihil
2
Receivables on Public Sector Entities Nil Nil Nil Nil
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional Nihil Nihil Nihil Nihil
3
Receivables to Multilateral Development Banks and Nil Nil Nil Nil
International Agencies
Tagihan Kepada Bank Nihil Nihil Nihil Nihil
4
Receivables to Bank Nil Nil Nil Nil
Kredit Beragun Rumah Tinggal Nihil Nihil Nihil Nihil
5
Secured Residential Credit Nil Nil Nil Nil
Kredit Beragun Properti Komersial Nihil Nihil Nihil Nihil
6
Secured Commercial Property Credit Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 359
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
359
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 360
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Tagihan Bersih Setelah Memperhitungkan Dampak
Kategori Portofolio Mitigasi Risiko Kredit
No.
Portfolio Category Net Invoice After Taking into account the Impact of Credit Risk
Mitigation
0% 20% 25% 40%
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kredit Pegawai/Pensiunan Nihil Nihil Nihil Nihil
7
Employee/Retired Credit Nil Nil Nil Nil
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel Nihil Nihil Nihil Nihil
8
Receivables to Micro, Small Business and Retail Nil Nil Nil Nil
Portfolios
Tagihan kepada Korporasi Nihil Nihil Nihil Nihil
9
Receivables to Corporations Nil Nil Nil Nil
Tagihan yang Telah Jatuh Tempo Nihil Nihil Nihil Nihil
10
Mature Receivable Nil Nil Nil Nil
Total Eksposur Transaksi Rekening Administratif Nihil Nihil Nihil Nihil
Total Exposure of Administrative Account Transactions Nil Nil Nil Nil
Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
C
Credit Risk Exposure due to Counterparty Credit Risk
Tagihan Kepada Pemerintah Nihil Nihil Nihil Nihil
1
Receivables to Government Nil Nil Nil Nil
Tagihan Kepada Entitas Sektor Publik Nihil Nihil Nihil Nihil
2
Receivables on Public Sector Entities Nil Nil Nil Nil
360 Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional Nihil Nihil Nihil Nihil
3
Receivables to Multilateral Development Banks and Nil Nil Nil Nil
International Agencies
Tagihan Kepada Bank Nihil Nihil Nihil Nihil
4
Receivables to Bank Nil Nil Nil Nil
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel Nihil Nihil Nihil Nihil
5
Receivables to Micro, Small Business and Retail Nil Nil Nil Nil
Portfolios
Tagihan kepada Korporasi Nihil Nihil Nihil Nihil
6
Receivables to Corporations Nil Nil Nil Nil
Total Eksposur Counterparty Credit Risk Nihil Nihil Nihil Nihil
Total Exposure Counterparty Credit Risk Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 361
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Beban
Modal
ATMR
Capital
Lainnya Expense
45% 50% 75% 100% 150%
Others
(7) (8) (9) (10) (11) (12) (13) (14)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
361
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 362
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Disclosure of Net Claims and Credit Risk Mitigation
Kredit-Bank Secara Individual Per 31 Desember 2025 Techniques – Bank on an Individual Basis as of December
31, 2025
31 Desember 2025
December 31, 2025
Bagian Yang Dijamin Dengan
Kategori Portofolio Guaranteed Parts With
No. Tagihan
Portfolio Category
Bersih Asuransi
Net Bill Agunan Garansi Kredit
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Collateral Warranty Credit
Insurance
(1) (2) (3) (4) (5) (6)
Eksposur Laporan Posisi Keuangan
A
Statement of Financial Position Exposure
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables to Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Institutions
Tagihan Kepada Bank
4 - - - -
Receivables to Banks
Kredit Beragun Rumah Tinggal
5 - - - -
Secured Residential Credit
362 6
Kredit Beragun Properti Komersial
Secured Commercial Property Credit
- - - -
Kredit Pegawai/Pensiunan
7 - - - -
Employee/Retired Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
8 - - - -
Receivables to Micro Enterprises, Small Business and
Retail Portfolio
Tagihan kepada Korporasi
9 - - - -
Receivables to Corporations
Tagihan yang Telah Jatuh Tempo
10 - - - -
Mature Receivable
Aset Lainnya
11 - - - -
Other Assets
Total Eksposur Laporan Posisi Keuangan
- - - -
Total Exposure Statement of Financial Position
Eksposur Transaksi Rekening Administratif
B
Exposure of Committed/Contingent Liability on Administrative Account
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Agencies
Tagihan Kepada Bank
4 - - - -
Receivables to Bank
Kredit Beragun Rumah Tinggal
5 - - - -
Secured Residential Credit
2025 Laporan Tahunan
Annual Report
Page 363
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Bagian Yang Dijamin Dengan
Bagian Guaranteed Parts With Bagian
Yang Tidak Tagihan Yang Tidak
Dijamin Bersih Asuransi Dijamin
Lainnya Parts Not Net Bill Agunan Garansi Kredit Lainnya Parts Not
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Others Guaranteed Collateral Warranty Credit Others Guaranteed
Insurance
(7) (8) (3) (4) (5) (6) (7) (8)
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - - 363
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 364
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Bagian Yang Dijamin Dengan
Kategori Portofolio Guaranteed Parts With
No. Tagihan
Portfolio Category
Bersih Asuransi
Net Bill Agunan Garansi Kredit
Collateral Warranty Credit
Insurance
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kredit Beragun Properti Komersial
6 - - - -
Secured Commercial Property Credit
Kredit Pegawai/Pensiunan
7 - - - -
Employee/Retired Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
8 - - - -
Receivables to Micro, Small Business and Retail
Portfolios
Tagihan kepada Korporasi
9 - - - -
Receivables to Corporations
Tagihan yang Telah Jatuh Tempo
10 - - - -
Mature Receivable
Total Eksposur Transaksi Rekening Administratif
- - - -
Total Exposure of Administrative Account Transactions
Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
C
Credit Risk Exposure due to Counterparty Credit Risk
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
364 2
Tagihan Kepada Entitas Sektor Publik
- - - -
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Agencies
Tagihan Kepada Bank
4 - - - -
Receivables to Bank
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
5 - - - -
Receivables to Micro, Small Business and Retail
Portfolios
Tagihan kepada Korporasi
6 - - - -
Receivables to Corporations
Total Eksposur Risiko Kredit akibat Kegagalan
Pihak Lawan (Counterparty Credit Risk)
- - - -
Total Credit Risk Exposure due to Counterparty Credit
Risk
TOTAL (A+B+C)
- - - -
Total (A+B+C)
2025 Laporan Tahunan
Annual Report
Page 365
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Bagian Yang Dijamin Dengan
Bagian Guaranteed Parts With Bagian
Yang Tidak Tagihan Yang Tidak
Dijamin Bersih Asuransi Dijamin
Lainnya Parts Not Net Bill Agunan Garansi Kredit Lainnya Parts Not
Others Guaranteed Collateral Warranty Credit Others Guaranteed
Insurance
(7) (8) (3) (4) (5) (6) (7) (8)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
365
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- -
- - - - - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 366
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Bagian Yang Dijamin Dengan
Kategori Portofolio Guaranteed Parts With
No. Tagihan
Portfolio Category
Bersih Asuransi
Net Bill Agunan Garansi Kredit
Collateral Warranty Credit
Insurance
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Eksposur Laporan Posisi Keuangan
A
Statement of Financial Position Exposure
Tagihan Kepada Pemerintah
1 4.081.069 - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables to Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Institutions
Tagihan Kepada Bank
4 410.270 11.330 - -
Receivables to Banks
Tagihan berupa Covered Bond
5 - - - -
Receivables in the form of Covered Bond
Tagihan kepada Perusahaan Efek dan Lembaga
6 Keuangan Lainnya - - - -
Secured Commercial Property Credit
Tagihan berupa Surat Berharga/Piutang Subordinasi,
366 7
Ekuitas dan Instrumen Modal Lainnya
Receivables in the form of Securities/Subordinated
1.186 - - -
Loans, Equity and Other Capital Instruments
Kredit Beragun Rumah Tinggal
8 32.480 - - -
Secured Residential Credit
Kredit Beragun Properti Komersial
9 1.423 - - -
Secured Commercial Property Credit
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan
Konstruksi
10 1.729 - - -
Credit for Land Procurement, Land Management and
Construction
Kredit Pegawai/Pensiunan
11 14.826.065 - - -
Employee/Retired Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
12 1.081.989 15.373 - -
Receivables to Micro Enterprises, SmallBusiness and
Retail Portfolio
Tagihan Kepada Korporasi
13 377.747 4.828 - -
Receivables to Corporations
Tagihan Yang Telah Jatuh Tempo
14 314.882 - - -
Mature Receivable
Aset Lainnya
15 920.316 - - -
Other Assets
Total Eksposur Laporan Posisi Keuangan
22.049.156 31.531 - -
Total Exposure Statement of Financial Position
2025 Laporan Tahunan
Annual Report
Page 367
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Bagian Yang Dijamin Dengan
Bagian Guaranteed Parts With Bagian
Yang Tidak Tagihan Yang Tidak
Dijamin Bersih Asuransi Dijamin
Lainnya Parts Not Net Bill Agunan Garansi Kredit Lainnya Parts Not
Others Guaranteed Collateral Warranty Credit Others Guaranteed
Insurance
(7) (8) (3) (4) (5) (6) (7) (8)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
4.081.069 3.261.159 - - - 3.261.159
- - - - - -
- - - - - -
398.940 486.088 18.760 - - 467.328
- - - - - -
- - - - - -
1.186 978 - - - 978 367
32.480 34.144 - - - 34.144
1.423 2.134 - - - 2.134
1.729 2.668 - - - 2.668
14.826.065 14.479.651 - - - 14.479.651
1.066.616 803.543 29.121 - - 774.422
372.919 451.856 47.048 - - 404.808
314.882 213.655 - - - 213.655
920.316 636.116 - - - 636.116
22.017.625 20.371.992 94.929 - - 20.277.063
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 368
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Bagian Yang Dijamin Dengan
Kategori Portofolio Guaranteed Parts With
No. Tagihan
Portfolio Category
Bersih Asuransi
Net Bill Agunan Garansi Kredit
Collateral Warranty Credit
Insurance
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Eksposur Transaksi Rekening Administratif
B
Exposure of Committed/Contingent Liability on Administrative Account
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Agencies
Tagihan Kepada Bank
4 - - - -
Receivables to Bank
Tagihan berupa Covered Bond
5 - - - -
Receivables in the form of Covered Bond
Tagihan kepada Perusahaan Efek dan Lembaga
6 Keuangan Lainnya - - - -
Secured Commercial Property Credit
Tagihan berupa Surat Berharga/Piutang Subordinasi,
368 7
Ekuitas dan Instrumen Modal Lainnya
Receivables in the form of Securities/Subordinated
- - - -
Loans, Equity and Other Capital Instruments
Kredit Beragun Rumah Tinggal
8 222 - - -
Secured Residential Credit
Kredit Beragun Properti Komersial
9 - - - -
Secured Commercial Property Credit
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan
Konstruksi
10 509 - - -
Credit for Land Procurement, Land Management and
Construction
Kredit Pegawai/Pensiunan
11 - - - -
Employee/Retired Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel
12 5.057 1.134 1.791 -
Receivables to Micro, Small Business and Retail
Portfolios
Tagihan Kepada Korporasi
13 77.777 16.989 - -
Receivables to Corporations
Tagihan Yang Telah Jatuh Tempo
14 - - - -
Mature Receivable
Total Eksposur Transaksi Rekening Administratif
83.565 18.123 1.791 -
Total Exposure of Administrative Account Transactions
2025 Laporan Tahunan
Annual Report
Page 369
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Bagian Yang Dijamin Dengan
Bagian Guaranteed Parts With Bagian
Yang Tidak Tagihan Yang Tidak
Dijamin Bersih Asuransi Dijamin
Lainnya Parts Not Net Bill Agunan Garansi Kredit Lainnya Parts Not
Others Guaranteed Collateral Warranty Credit Others Guaranteed
Insurance
(7) (8) (3) (4) (5) (6) (7) (8)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - - - - -
- - - - - -
- - - - - -
- 6.498 440 - - 6.058
- - - - - -
- - - - - -
- - - - - - 369
222 573 - - - 573
- - - - - -
509 134 - - - 134
- - - - - -
2.132 11.495 580 5.413 - 5.502
60.788 10.005 101 2.594 - 7.310
- - - - - -
63.651 28.705 1.121 8.007 - 19.577
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 370
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Bagian Yang Dijamin Dengan
Kategori Portofolio Guaranteed Parts With
No. Tagihan
Portfolio Category
Bersih Asuransi
Net Bill Agunan Garansi Kredit
Collateral Warranty Credit
Insurance
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
C
Credit Risk Exposure due to Counterparty Credit Risk
Tagihan Kepada Pemerintah
1 - - - -
Receivables to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - - - -
Receivables to Multilateral Development Banks and
International Agencies
Tagihan Kepada Bank
4 1.462.853 - - -
Receivables to Bank
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
Keuangan Lainnya
5 - - - -
Receivables to Micro, Small Business and Retail
Portfolios
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
6 Ritel
Receivables to Corporations
370 Tagihan kepada Korporasi
7 - - - -
Bills to Corporations
Total Eksposur Risiko Kredit akibat Kegagalan
Pihak Lawan (Counterparty Credit Risk)
1.462.853 - - -
Total Credit Risk Exposure due to Counterparty Credit
Risk
TOTAL (A+B+C)
Total (A+B+C)
2025 Laporan Tahunan
Annual Report
Page 371
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Bagian Yang Dijamin Dengan
Bagian Guaranteed Parts With Bagian
Yang Tidak Tagihan Yang Tidak
Dijamin Bersih Asuransi Dijamin
Lainnya Parts Not Net Bill Agunan Garansi Kredit Lainnya Parts Not
Others Guaranteed Collateral Warranty Credit Others Guaranteed
Insurance
(7) (8) (3) (4) (5) (6) (7) (8)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- 551 - - - 551
- - - - - -
- - - - - -
1.462.853 447.658 - - - 447.658
- - - - - -
371
- - - - - -
1.462.853 448.209 - - - 448.209
23.544.129 20.744.849
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 372
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Disclosure of Net Claims and Credit Risk Mitigation
Kredit-Bank secara Konsolidasi dengan Perusahaan Anak Techniques – Bank on a Consolidated Basis with
Per 31 Desember 2025 Subsidiaries as of December 31, 2025
31 Desember 2025
December 31, 2025
Bagian Yang Dijamin Dengan
Kategori Portofolio Guaranteed Parts With
No. Tagihan
Portfolio Category
Bersih Asuransi
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Net Bill Agunan Garansi Kredit
Collateral Warranty Credit
Insurance
(1) (2) (3) (4) (5) (6)
Eksposur Laporan Posisi Keuangan
A
Statement of Financial Position Exposure
Tagihan Kepada Pemerintah Nihil Nihil Nihil Nihil
1
Receivables to Government Nil Nil Nil Nil
Tagihan Kepada Entitas Sektor Publik Nihil Nihil Nihil Nihil
2
Receivables to Public Sector Entities Nil Nil Nil Nil
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional Nihil Nihil Nihil Nihil
3
Receivables to Multilateral Development Banks and Nil Nil Nil Nil
International Institutions
Tagihan Kepada Bank Nihil Nihil Nihil Nihil
4
Receivables to Banks Nil Nil Nil Nil
Kredit Beragun Rumah Tinggal Nihil Nihil Nihil Nihil
5
372
Secured Residential Credit Nil Nil Nil Nil
Kredit Beragun Properti Komersial Nihil Nihil Nihil Nihil
6
Secured Commercial Property Credit Nil Nil Nil Nil
Kredit Pegawai/Pensiunan Nihil Nihil Nihil Nihil
7
Employee/Retired Credit Nil Nil Nil Nil
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel Nihil Nihil Nihil Nihil
8
Receivables to Micro Enterprises, Small Business and Nil Nil Nil Nil
Retail Portfolio
Tagihan kepada Korporasi Nihil Nihil Nihil Nihil
9
Receivables to Corporations Nil Nil Nil Nil
Tagihan yang Telah Jatuh Tempo Nihil Nihil Nihil Nihil
10
Mature Receivable Nil Nil Nil Nil
Aset Lainnya Nihil Nihil Nihil Nihil
11
Other Assets Nil Nil Nil Nil
Total Eksposur Laporan Posisi Keuangan Nihil Nihil Nihil Nihil
Total Exposure Statement of Financial Position Nil Nil Nil Nil
Eksposur Transaksi Rekening Administratif
B
Exposure of Committed/Contingent Liability on Administrative Account
Tagihan Kepada Pemerintah Nihil Nihil Nihil Nihil
1
Receivables to Government Nil Nil Nil Nil
Tagihan Kepada Entitas Sektor Publik Nihil Nihil Nihil Nihil
2
Receivables on Public Sector Entities Nil Nil Nil Nil
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional Nihil Nihil Nihil Nihil
3
Receivables to Multilateral Development Banks and Nil Nil Nil Nil
International Agencies
Tagihan Kepada Bank Nihil Nihil Nihil Nihil
4
Receivables to Bank Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 373
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Bagian Yang Dijamin Dengan
Bagian Guaranteed Parts With Bagian
Yang Tidak Tagihan Yang Tidak
Dijamin Bersih Asuransi Dijamin
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Lainnya Parts Not Net Bill Agunan Garansi Kredit Lainnya Parts Not
Others Guaranteed Collateral Warranty Credit Others Guaranteed
Insurance
(7) (8) (3) (4) (5) (6) (7) (8)
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
373
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 374
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2025
December 31, 2025
Bagian Yang Dijamin Dengan
Kategori Portofolio Guaranteed Parts With
No. Tagihan
Portfolio Category
Bersih Asuransi
Net Bill Agunan Garansi Kredit
Collateral Warranty Credit
Insurance
(1) (2) (3) (4) (5) (6)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kredit Beragun Rumah Tinggal Nihil Nihil Nihil Nihil
5
Secured Residential Credit Nil Nil Nil Nil
Kredit Beragun Properti Komersial Nihil Nihil Nihil Nihil
6
Secured Commercial Property Credit Nil Nil Nil Nil
Kredit Pegawai/Pensiunan Nihil Nihil Nihil Nihil
7
Employee/Retired Credit Nil Nil Nil Nil
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel Nihil Nihil Nihil Nihil
8
Receivables to Micro, Small Business and Retail Nil Nil Nil Nil
Portfolios
Tagihan kepada Korporasi Nihil Nihil Nihil Nihil
9
Receivables to Corporations Nil Nil Nil Nil
Tagihan yang Telah Jatuh Tempo Nihil Nihil Nihil Nihil
10
Mature Receivable Nil Nil Nil Nil
Total Eksposur Transaksi Rekening Administratif Nihil Nihil Nihil Nihil
Total Exposure of Administrative Account Transactions Nil Nil Nil Nil
Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
C
Credit Risk Exposure due to Counterparty Credit Risk
374 1
Tagihan Kepada Pemerintah Nihil Nihil Nihil Nihil
Receivables to Government Nil Nil Nil Nil
Tagihan Kepada Entitas Sektor Publik Nihil Nihil Nihil Nihil
2
Receivables on Public Sector Entities Nil Nil Nil Nil
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional Nihil Nihil Nihil Nihil
3
Receivables to Multilateral Development Banks and Nil Nil Nil Nil
International Agencies
Tagihan Kepada Bank Nihil Nihil Nihil Nihil
4
Receivables to Bank Nil Nil Nil Nil
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio
Ritel Nihil Nihil Nihil Nihil
5
Receivables to Micro, Small Business and Retail Nil Nil Nil Nil
Portfolios
Tagihan kepada Korporasi Nihil Nihil Nihil Nihil
6
Receivables to Corporations Nil Nil Nil Nil
Total Eksposur Risiko Kredit akibat Kegagalan
Pihak Lawan (Counterparty Credit Risk) Nihil Nihil Nihil Nihil
Total Credit Risk Exposure due to Counterparty Credit Nil Nil Nil Nil
Risk
TOTAL (A+B+C) Nihil Nihil Nihil Nihil
Total (A+B+C) Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 375
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Bagian Yang Dijamin Dengan
Bagian Guaranteed Parts With Bagian
Yang Tidak Tagihan Yang Tidak
Dijamin Bersih Asuransi Dijamin
Lainnya Parts Not Net Bill Agunan Garansi Kredit Lainnya Parts Not
Others Guaranteed Collateral Warranty Credit Others Guaranteed
Insurance
(7) (8) (3) (4) (5) (6) (7) (8)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil 375
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 376
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Perhitungan ATMR Risiko Kredit dengan Disclosure of Credit Risk RWA Calculation Using the
Menggunakan Pendekatan Standar-Bank secara Standardized Approach – Bank on a Consolidated Basis
Konsolidasi dengan Perusahaan Anak Per 31 Desember with Subsidiaries as of December 31, 2025
2025
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Kategori Portofolio ATMR ATMR
No. Tagihan sebelum Tagihan sebelum
Portfolio Category setelah setelah
Bersih MRK Bersih MRK
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Eksposur Aset di laporan posisi keuangan, kecuali eksposur sekuritisasi
1.
Exposure to Assets in statement of financial position, except for securitization exposure
Tagihan Kepada Pemerintah
1. - - - - - -
Receivables to Government
Tagihan Kepada Pemerintah
Indonesia
a. - - - - - -
Receivables to Indonesian
Government
Tagihan Kepada Pemerintah Negara
Lain
b. - - - - - -
Receivables to Other State
Governments
Tagihan Kepada Entitas Sektor Publik
2. - - - - - -
Receivables to Public Sector Entities
376 Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3. Receivables to Multilateral - - - - - -
Development Banks and International
Institutions
Tagihan Kepada Bank
4. - - - - - -
Receivables to Banks
Tagihan Jangka Pendek
a. - - - - - -
Short-Term Receivables
Tagihan Jangka Panjang
b. - - - - - -
Long-term Receivables
Kredit Beragun Rumah Tinggal
5. - - - - - -
Secured Residential Credit
Kredit Beragun Properti Komersial
6. - - - - - -
Secured Commercial Property Credit
Kredit Pegawai atau Pensiunan
7. - - - - - -
Employee or Retirement Credit
Tagihan kepada Usaha Mikro, Usaha
Kecil, dan Portofolio Ritel
8. - - - - - -
Receivables to Micro and Small
Enterprises, and Retail Portfolio
Tagihan kepada Korporasi
9. - - - - - -
Receivables to Companies
Tagihan yang Telah Jatuh Tempo
10. - - - - - -
Mature Receivables
Kredit Beragun Rumah Tinggal
a. - - - - - -
Secured Residential Credit
2025 Laporan Tahunan
Annual Report
Page 377
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Kategori Portofolio ATMR ATMR
No. Tagihan sebelum Tagihan sebelum
Portfolio Category setelah setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Selain Kredit Beragun Rumah
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tinggal
b. - - - - - -
Other than Residential Mortgage
Loans
Aset Lainnya
11. - - - - - -
Other Assets
Uang tunai, emas, dan
commemorative coin
a. - - - -
Cash, gold, and commemorative
coins
Penyertaan (selain yang menjadi
faktor pengurang modal)
b. - - - -
Investments (other than those that
are capital deduction factors)
Penyertaan modal sementara
dalam rangka restrukturisasi
kredit
1) - - - -
Temporary equity participation
in the context of loan
restructuring
Penyertaan kepada 377
perusahaan keuangan yang
tidak terdaftar di bursa
2) - - - -
Investments in financial
companies that are not listed
on the stock exchange
Penyertaan kepada
perusahaan keuangan yang
3) terdaftar di bursa - - - -
Investments in listed financial
companies
Aset tetap dan inventaris neto
c. - - - -
Fixed assets and net inventories
Agunan Yang Diambil Alih (AYDA)
d. - - - -
Foreclosed Collateral (AYDA)
Antar kantor neto
e. - - - -
Net inter-branch
Lainnya
f. - -
Others
Jumlah
- - - - - -
Total
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 378
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Kategori Portofolio ATMR ATMR
No. Tagihan sebelum Tagihan sebelum
Portfolio Category setelah setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif, kecuali eksposur sekuritisasi.
2.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Exposure to Commitment/Contingent Liabilities in Administrative Account Transactions, except for securitization exposure
Tagihan Kepada Pemerintah
1. - - - - - -
Receivables to Government
Tagihan Kepada Pemerintah
Indonesia
a. - - - - - -
Receivables to Indonesian
Government
Tagihan Kepada Pemerintah Negara
Lain
b. - - - - - -
Receivables to Other State
Governments
Tagihan Kepada Entitas Sektor Publik
2. - - - - - -
Receivables to Public Sector Entities
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3. - - - - - -
Receivables to Multilateral Decelopment
Banks and International Institutions
Tagihan kepada Bank
4. - - - - - -
378 Receivables to Banks
Tagihan Jangka Pendek
a. - - - - - -
Short-Term Receivables
Tagihan Jangka Panjang
b. - - - - - -
Long-Term Receivables
Kredit Beragun Rumah Tinggal
5. - - - - - -
Secured Residential Credit
Kredit Beragun Properti Komersial
6. - - - - - -
Secured Commercial Property Credit
Kredit Pegawai/Pensiunan
7. - - - - - -
Employe/Retirement Credit
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
8. - - - - - -
Receivables to Micro and Small
Enterprises, and Retail Portfolio
Tagihan Kepada Korporasi
9. - - - - - -
Receivables to Companies
Tagihan Yang Telah Jatuh Tempo
10. - - - - - -
Mature Receivables
Kredit Beragun Rumah Tinggal
a. - - - - - -
Secured Residential Credit
Selain Kredit Beragun Rumah
Tinggal
b. - - - - - -
Other than Residential Mortgage
Loans
Jumlah
- - - - - -
Total
2025 Laporan Tahunan
Annual Report
Page 379
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Kategori Portofolio ATMR ATMR
No. Tagihan sebelum Tagihan sebelum
Portfolio Category setelah setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Eksposur yang Menimbulkan Risiko Kredit akibat kegagalan Pihak Lawan (Counterparty Credit Risk)
3.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Exposure that Results in Credit Risk due to failure of Counterparties (Counterparty Credit Risk)
Tagihan Kepada Pemerintah
1. - - - - - -
Receivables to Government
Tagihan Kepada Pemerintah
Indonesia
a. - - - - - -
Receivables to Indonesian
Government
Tagihan Kepada Pemerintah Negara
Lain
b. - - - - - -
Receivables to Other State
Governments
Tagihan Kepada Entitas Sektor Publik
2. - - - - - -
Receivables to Public Sector Entities
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3. Receivables to Multilateral - - - - - -
Development Banks and International
Institutions
4.
Tagihan kepada Bank
Receivables to Banks
- - - - - - 379
Tagihan Jangka Pendek
a. - - - - - -
Short-Term Receivables
Tagihan Jangka Panjang
b. - - - - - -
Long-Term Receivables
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
5. - - - - - -
Receivables to Micro and Small
Enterprises, and Retail Portfolio
Tagihan Kepada Korporasi
6. - - - - - -
Receivables to Companies
Jumlah
- - - - - -
Total
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 380
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Faktor Faktor
Jenis Transaksi Nilai Pengurang Nilai Pengurang
No.
Type of Transaction Eksposur Modal ATMR Eksposur Modal ATMR
Exposure Capital RWA Exposure Capital RWA
Amount deduction Amount deduction
factor factor
(1) (2) (3) (4) (5) (3) (4) (5)
Eksposur yang Menimbulkan Risiko Kredit akibat Kegagalan Settlement (settlement risk)
4.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Exposure that Results in Credit Risk due to Failure of Settlement (settlement risk)
Delivery versus payment
1. - - - - - -
Delivery versus payment
Beban Modal 8% (5-15 hari)
a. - - - - - -
8% Capital Charge (5-15 days)
Beban Modal 50% (16-30 hari)
b. - - - - - -
50% Capital Charge (16-30 days)
Beban Modal 75% (31-45 hari)
c. - - - - - -
75% Capital Charge (31-45 days)
Beban Modal 100% (lebih dari 45
hari)
d. - - - - - -
100% Capital Charge (more than
45 days)
Non-delivery versus payment
2. - - - - - -
Non-delivery versus payment
Jumlah
- - - - - -
Total
380 (Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Faktor Faktor
Jenis Transaksi Pengurang Pengurang
No.
Type of Transaction Modal ATMR Modal ATMR
Capital RWA Capital RWA
deduction deduction
factor factor
(1) (2) (3) (4) (3) (4)
Eksposur Sekuritisasi
5.
Securitization Exposures
ATMR atas Eksposur Sekuritisasi yang dihitung dengan
Metode External Rating Base Approach (ERBA)
1.
ATMR of Securitization Exposure calculated using - -
External Rating Base Approach (ERBA) Method
First Loss Facility
a.
First Loss Facility - -
Second Loss Facility
b.
Second Loss Facility - -
ATMR atas Eksposur Sekuritisasi yang dihitung dengan
Metode Standardized Approach (SA)
2.
ATMR of Securitization Exposure calculated using - -
Standardized Approach (SA) Method
Bank merupakan Kreditur Asal
a.
The Bank is the Originating Creditor
Bank bukan merupakan Kreditur Asal
b.
The Bank is not an Originating Creditor
2025 Laporan Tahunan
Annual Report
Page 381
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Faktor Faktor
Jenis Transaksi Pengurang Pengurang
No.
Type of Transaction Modal ATMR Modal ATMR
Capital RWA Capital RWA
deduction deduction
factor factor
(1) (2) (3) (4) (3) (4)
Eksposur Sekuritisasi yang merupakan Faktor Pengurang
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Modal Inti Utama
3.
Securitization Exposure which represents Deduction - -
Factors of Primary Core Capital (Tier 1)
Jumlah
- - - -
Total
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Jenis Transaksi ATMR ATMR
No. Tagihan Sebelum Tagihan Sebelum
Type of Transaction Setelah Setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Eksposur Derivatif
6.
Derivative Exposures 381
Tagihan Kepada Pemerintah
1. - - - - - -
Receivables to Government
Tagihan Kepada Pemerintah
Indonesia
a. - - - - - -
Receivables to Indonesian
Government
Tagihan Kepada Pemerintah Negara
Lain
b. - - - - - -
Receivables to Other State
Governments
Tagihan Kepada Entitas Sektor Publik
2. - - - - - -
Receivables to Public Sector Entities
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3. Receivables to Multilateral - - - - - -
Development Banks and International
Institutions
Tagihan kepada Bank
4. - - - - - -
Receivables to Banks
Tagihan Jangka Pendek
a. - - - - - -
Short-term Receivables
Tagihan Jangka Panjang
b. - - - - - -
Long-term Receivables
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
5. - - - - - -
Receivables to Micro and Small
Enterprises, and Retail Portfolio
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 382
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Jenis Transaksi ATMR ATMR
No. Tagihan Sebelum Tagihan Sebelum
Type of Transaction Setelah Setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Tagihan Kepada Korporasi
6. - - - - - -
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Receivables to Companies
Eksposur tertimbang dari Credit
Valuation Adjustment (CVA risk
7. weighted assets) - - - - - -
Weighted exposure of Credit Valuation
Adjustment (CVA risk weighted assets)
Jumlah
- - - - - -
Total
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Jenis Transaksi ATMR ATMR
No. Tagihan Sebelum Tagihan Sebelum
Type of Transaction Setelah Setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
382 CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Total Pengukuran Risiko Kredit (1+2+3+4+5+6)
7.
Total Credit Risk Measurement (1+2+3+4+5+6)
TOTAL ATMR RISIKO KREDIT
A. - -
TOTAL CREDIT RISK ATMR
FAKTOR PENGURANG ATMR RISIKO
KREDIT:
Selisih lebih antara cadangan umum
PPKA atas aset produktif yang wajib
dihitung dan 1,25% ATMR untuk Risiko
Kredit
B - -
DEDUCTION FACTORS OF CREDIT
RISK ATMR:
Excess difference between general
reserves of PPKA for productive assets
that must be calculated and 1.25%
ATMR for Credit Risk
TOTAL ATMR RISIKO KREDIT (A)-(B)
C. - -
TOTAL CREDIT RISK ATMR (A)-(B)
TOTAL FAKTOR PENGURANG MODAL
D. - -
TOTAL CAPITAL DEDUCTION FACTORS
2025 Laporan Tahunan
Annual Report
Page 383
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Kategori Portofolio ATMR ATMR
No. Tagihan Sebelum Tagihan Sebelum
Portfolio Category Setelah Setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Eksposur Aset di laporan posisi keuangan, kecuali eksposur sekuritisasi
1.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Exposure to Assets in statement of financial position, except for securitization exposure
Tagihan kepada Pemerintah
1. 4.081.069 - - 3.261.159 - -
Receivables to Government
Tagihan kepada Pemerintah
Indonesia
a. 4.081.069 - - 3.261.159 - -
Receivables to Indonesian
Government
Tagihan kepada Pemerintah
Negara Lain
b. - - - - - -
Receivables to Other State
Governments
Tagihan kepada Entitas Sektor
Publik
2. - - - - - -
Receivables to Public Sector
Entities
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3. - - - - - -
Receivables to Multilateral
Development Banks and 383
International Institutions
Tagihan kepada Bank
4. 410.270 99.604 91.107 486.088 124.515 110.445
Receivables to Banks
Tagihan Jangka Pendek
a. 378.359 75.671 75.671 436.456 87.291 87.291
Short-Term Receivables
Tagihan Jangka Panjang
b. 31.911 23.933 15.436 49.632 37.224 23.154
Long-term Receivables
Tagihan berupa Covered Bond
5. Receivables in the form of Covered - - - - - -
Bond
Tagihan kepada Perusahaan Efek
dan Lembaga Keuangan Lainnya
6. Receivables to Securities - - - - - -
Companies and Other Financial
Agencies
Tagihan Jangka Pendek
a. - - - - - -
Short-Term Receivables
Tagihan Jangka Panjang
b. - - - - - -
Long-term Receivables
Tagihan berupa Surat Berharga/
Piutang Subordinasi, Ekuitas dan
Instrumen Modal Lainnya
7. Receivables in the form of 1.186 2.965 2.965 978 2.445 2.445
Securities/Subordinated Loans,
Equity and Other Capital
Instruments
Surat Berharga/Piutang
a. Subordinasi - - - - - -
Securities/Subordinated Loans
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 384
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Kategori Portofolio ATMR ATMR
No. Tagihan Sebelum Tagihan Sebelum
Portfolio Category Setelah Setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Instrumen Ekuitas
b. 1.186 2.965 2.965 978 2.445 2.445
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Equity Instruments
Instrumen Modal Lainnya
c. - - - - - -
Other Capital Instruments
Penyertaan dalam Rangka
Program Nasional
d. - - - - - -
Investment for National
Program
Kredit Beragun Properti Rumah
8. Tinggal 32.480 25.502 25.502 34.144 26.690 26.690
Secured Residential Credit
Kredit Beragun Properti Komersial
9. Secured Commercial Property 1.423 1.210 1.210 2.134 1.814 1.814
Credit
Kredit untuk Pengadaan Tanah,
Pengelolaan Tanah dan Konstruksi
10. 1.729 1.729 1.729 2.668 2.668 2.668
Credit for Land Procurement, Land
Management and Construction
Kredit Pegawai atau Pensiunan
11. 14.826.065 7.413.033 7.413.033 14.479.651 7.239.826 7.239.826
384 Employee or Retirement Credit
Tagihan Kepada Usaha Mikro, Usaha
Kecil, dan Portofolio Ritel
12. 1.081.989 988.030 974.689 803.543 666.840 643.448
Receivables to Micro and Small
Enterprises, and Retail Portfolio
Tagihan Kepada Korporasi
13. 377.747 377.747 372.920 451.856 451.856 404.808
Receivables to Companies
Tagihan Yang Telah Jatuh Tempo
14. 314.882 384.391 384.391 213.655 238.687 238.687
Mature Receivables
Kredit Beragun Properti Rumah
Tinggal yang tidak bergantung
dari arus kas properti
a. 2.778 2.778 2.778 2.923 2.923 2.923
Secured Residential Property
Credit that does not depend
on property cash flow
Eksposur Lainnya
b. 312.104 381.613 381.613 210.732 235.764 235.764
Other Exposures
Aset Lainnya
15. 920.316 651.077 651.077 636.116 353.489 353.489
Other Assets
Uang tunai, emas, dan
commemorative coin
a. 269.239 - - 282.627 - -
Cash, gold, and
commemorative coins
Aset tetap dan inventaris neto
b. Fixed assets and net 648.431 648.431 648.431 351.366 351.366 351.366
inventories
Agunan Yang Diambil Alih
c. (AYDA) - - - - - -
Foreclosed Collateral (AYDA)
2025 Laporan Tahunan
Annual Report
Page 385
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Kategori Portofolio ATMR ATMR
No. Tagihan Sebelum Tagihan Sebelum
Portfolio Category Setelah Setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Antar kantor neto
d. - - - - - -
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Net inter-branch
Lainnya
e. 2.646 2.646 2.646 2.123 2.123 2.123
Others
Jumlah
22.049.156 9.945.288 9.918.623 20.371.992 9.108.830 9.024.320
Total
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Kategori Portofolio ATMR ATMR
No. Tagihan Sebelum Tagihan Sebelum
Portfolio Category Setelah Setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif, kecuali eksposur sekuritisasi. 385
2.
Exposure to Commitment/Contingent Liabilities in Administrative Account Transactions, except for securitization exposure
Tagihan Kepada Pemerintah
1. - - - - - -
Receivables to Government
Tagihan Kepada Pemerintah
Indonesia
a. - - - - - -
Receivables to Indonesian
Government
Tagihan Kepada Pemerintah
Negara Lain
b. - - - - - -
Receivables to Other State
Governments
Tagihan Kepada Entitas Sektor
Publik
2. - - - - - -
Receivables to Public Sector
Entities
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3. - - - - - -
Receivables to Multilateral
Decelopment Banks and
International Institutions
Tagihan kepada Bank
4. - - - 6.498 4.874 4.544
Receivables to Banks
Tagihan Jangka Pendek
a. - - - - - -
Short-Term Receivables
Tagihan Jangka Panjang
b. - - - 6.498 4.874 4.544
Long-Term Receivables
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 386
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Kategori Portofolio ATMR ATMR
No. Tagihan Sebelum Tagihan Sebelum
Portfolio Category Setelah Setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Tagihan kepada Perusahaan Efek
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dan Lembaga Keuangan Lainnya
5. Receivables to Securities - - - - - -
Companies and Other Financial
Agencies
Tagihan Jangka Pendek
a. - - - - - -
Short-term Receivables
Tagihan Jangka Panjang
b. - - - - - -
Long-term Receivables
Kredit Beragun Rumah Tinggal
6. 222 189 189 573 487 487
Secured Residential Credit
Kredit Beragun Properti Komersial
7. Secured Commercial Property - - - - - -
Credit
Kredit Pegawai/Pensiunan
8. - - - - - -
Employe/Retirement Credit
Kredit untuk Pengadaan Tanah,
Pengelolaan Tanah dan Konstruksi
9. 509 509 509 134 134 134
Credit for Land Procurement, Land
386 Management and Construction
Tagihan Kepada Usaha Mikro,
Usaha Kecil dan Portofolio Ritel
10. 5.057 4.298 2.170 11.495 9.771 5.760
Receivables to Micro and Small
Enterprises, and Retail Portfolio
Tagihan Kepada Korporasi
11 77.777 77.777 60.788 10.005 10.005 7.829
Receivables to Companies
Tagihan Yang Telah Jatuh Tempo
12 - - - - - -
Mature Receivables
Kredit Beragun Properti Rumah
Tinggal yang tidak bergantung
dari arus kas properti
a. - - - - - -
Secured Residential Property
Credit that does not depend
on property cash flow
Eksposur Lainnya
b. - - - - - -
Other Exposures
Jumlah
83.565 82.773 63.656 28.705 25.271 18.754
Total
2025 Laporan Tahunan
Annual Report
Page 387
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Kategori Portofolio ATMR ATMR
No. Tagihan Sebelum Tagihan Sebelum
Portfolio Category Setelah Setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Eksposur yang Menimbulkan Risiko Kredit akibat kegagalan Pihak Lawan (Counterparty Credit Risk)
3.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Exposure that Results in Credit Risk due to failure of Counterparties (Counterparty Credit Risk)
Tagihan kepada Pemerintah
1. - - - 551 - -
Receivables to Government
Tagihan kepada Pemerintah
Indonesia
a. - - - 551 - -
Receivables to Indonesian
Government
Tagihan kepada Pemerintah
Negara Lain
b. - - - - - -
Receivables to Other State
Governments
Tagihan kepada Entitas Sektor
Publik
2. - - - - - -
Receivables to Public Sector
Entities
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3. - - - - - -
Receivables to Multilateral
Development Banks and 387
International Institutions
Tagihan kepada Bank
4. 1.462.853 292.571 292.571 447.658 89.532 89.532
Receivables to Banks
Tagihan Jangka Pendek
a. 1.462.853 292.571 292.571 447.658 89.532 89.532
Short-Term Receivables
Tagihan Jangka Panjang
b. - - - - - -
Long-Term Receivables
Tagihan kepada Perusahaan Efek
dan Lembaga Keuangan Lainnya
5. Receivables to Securities - - - - - -
Companies and Other Financial
Agencies
Tagihan Jangka Pendek
a. - - - - - -
Short-term Receivables
Tagihan Jangka Panjang
b. - - - - - -
Long-term Receivables
Tagihan Kepada Usaha Mikro,
Usaha Kecil dan Portofolio Ritel
6. - - - - - -
Receivables to Micro and Small
Enterprises, and Retail Portfolio
Tagihan Kepada Korporasi
7. - - - - - -
Receivables to Companies
Jumlah
1.462.853 292.571 292.571 448.209 89.532 89.532
Total
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 388
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Faktor Faktor
Jenis Transaksi Nilai Pengurang Nilai Pengurang
No.
Type of Transaction Eksposur Modal ATMR Eksposur Modal ATMR
Exposure Capital RWA Exposure Capital RWA
Amount deduction Amount deduction
factor factor
(1) (2) (3) (4) (8) (3) (7) (8)
Eksposur yang Menimbulkan Risiko Kredit akibat Kegagalan Setelmen (settlement risk)
4.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Exposure that Results in Credit Risk due to Failure of Settlement (settlement risk)
Delivery versus payment
1. - - - -
Delivery versus payment
Beban Modal 8% (5-15 hari)
a. - - - -
8% Capital Charge (5-15 days)
Beban Modal 50% (16-30 hari)
b. - - - -
50% Capital Charge (16-30 days)
Beban Modal 75% (31-45 hari)
c. - - - -
75% Capital Charge (31-45 days)
Beban Modal 100% (lebih dari 45
hari)
d. - - - -
100% Capital Charge (more than
45 days)
Non-delivery versus payment
2. - - - -
Non-delivery versus payment
Jumlah
- - - - - -
Total
388 (Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Faktor Faktor
Jenis Transaksi Pengurang Pengurang
No.
Type of Transaction Modal ATMR Modal ATMR
Capital RWA Capital RWA
deduction deduction
factor factor
(1) (2) (3) (4) (3) (4)
Eksposur Sekuritisasi
5.
Securitization Exposures
ATMR atas Eksposur Sekuritisasi yang dihitung dengan
Metode External Rating Base Approach (ERBA)
1. - -
ATMR of Securitization Exposure calculated using
External Rating Base Approach (ERBA) Method
First Loss Facility
a. - -
First Loss Facility
Second Loss Facility
b. - -
Second Loss Facility
ATMR atas Eksposur Sekuritisasi yang dihitung dengan
Metode Standardized Approach (SA)
2. - -
ATMR of Securitization Exposure calculated using
Standardized Approach (SA) Method
Bank merupakan Kreditur Asal
a.
The Bank is the Originating Creditor
Bank bukan merupakan Kreditur Asal
b.
The Bank is not an Originating Creditor
2025 Laporan Tahunan
Annual Report
Page 389
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Faktor Faktor
Jenis Transaksi Pengurang Pengurang
No.
Type of Transaction Modal ATMR Modal ATMR
Capital RWA Capital RWA
deduction deduction
factor factor
(1) (2) (3) (4) (3) (4)
Eksposur Sekuritisasi yang merupakan Faktor Pengurang
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Modal Inti Utama
3. - -
Securitization Exposure which represents Deduction
Factors of Primary Core Capital (Tier 1)
Jumlah
- - - -
Total
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Jenis Transaksi ATMR ATMR
No. Tagihan Sebelum Tagihan Sebelum
Type of Transaction Setelah Setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Eksposur Derivatif
6.
Derivative Exposures 389
Tagihan kepada Pemerintah
1. - - - - - -
Receivables to Government
Tagihan kepada Pemerintah
Indonesia
a. - - - - - -
Receivables to Indonesian
Government
Tagihan kepada Pemerintah Negara
Lain
b. - - - - - -
Receivables to Other State
Governments
Tagihan kepada Entitas Sektor Publik
2. - - - - - -
Receivables to Public Sector Entities
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3. Receivables to Multilateral - - - - - -
Development Banks and International
Institutions
Tagihan kepada Bank
4. - - - - - -
Receivables to Banks
Tagihan Jangka Pendek
a. - - - - - -
Short-term Receivables
Tagihan Jangka Panjang
b. - - - - - -
Long-term Receivables
Tagihan kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
5. - - - - - -
Receivables to Micro and Small
Enterprises, and Retail Portfolio
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 390
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Jenis Transaksi ATMR ATMR
No. Tagihan Sebelum Tagihan Sebelum
Type of Transaction Setelah Setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Tagihan kepada Korporasi
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
6. - - - - - -
Receivables to Companies
Eksposur tertimbang dari Credit
Valuation Adjustment (CVA risk
7. weighted assets) - - - - - -
Weighted exposure of Credit Valuation
Adjustment (CVA risk weighted assets)
Jumlah
- - - - - -
Total
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
ATMR ATMR
Jenis Transaksi ATMR ATMR
No. Tagihan Sebelum Tagihan Sebelum
Type of Transaction Setelah Setelah
Bersih MRK Bersih MRK
MRK MRK
Net RWA Net RWA
RWA after RWA after
Receivables before Receivables before
CRMK CRMK
390 CRM CRM
(1) (2) (3) (4) (8) (3) (7) (8)
Total Pengukuran Risiko Kredit (1+2+3+4+5+6)
7.
Total Credit Risk Measurement (1+2+3+4+5+6)
TOTAL ATMR RISIKO KREDIT
A. 10.274.850 9.132.606
TOTAL CREDIT RISK ATMR
FAKTOR PENGURANG ATMR RISIKO
KREDIT:
Selisih lebih antara cadangan umum
PPKA atas aset produktif yang wajib
dihitung
B
DEDUCTION FACTORS OF CREDIT
RISK ATMR:
Excess difference between general
reserves of PPKA for productive assets
that must be calculated
TOTAL ATMR RISIKO KREDIT (A)-(B)
C. 10.274.850 9.132.606
TOTAL CREDIT RISK ATMR (A)-(B)
TOTAL FAKTOR PENGURANG MODAL
D.
TOTAL CAPITAL DEDUCTION FACTORS
2025 Laporan Tahunan
Annual Report
Page 391
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pengungkapan kualitatif mengenai counterparty credit Qualitative Disclosure on Counterparty Credit Risk
risk (CCRA) Per 31 Desember 2025 (CCRA) as of December 31, 2025
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025
December 31, 2025
a b c d e f
Alpha
Deskripsi digunakan
No. untuk
Descriptions Potential
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
perhitungan
Replacement future Tagihan Bersih ATMR
EEPE regulatory
cost (RC) exposure Net Receivables RWA
EAD
(PFE)
Alpha used for
EAD regulatory
calculations
(1) (2) (3) (4) (5) (6) (7) (8)
SA-CCR (untuk
derivatif)
1 1,40
SA-CCR (for
derivatives)
Metode Internal
Model (untuk derivatif
dan SFT) Nihil Nihil Nihil Nihil
2 N/A N/A
Internal Model Nil Nil Nil Nil
Method (for
derivatives and SFTs)
Pendekatan
sederhana untuk
3
mitigasi risiko kredit
(untuk SFT)
Nihil Nihil Nihil Nihil
N/A N/A
391
Nil Nil Nil Nil
Simple Approach for
credit risk mitigation
(for SFTs)
Pendekatan
komprehensif untuk
mitigasi risiko kredit
(untuk SFT) Nihil Nihil Nihil Nihil
4
Comprehensive Nil Nil Nil Nil
Approach for credit
risk mitigation (for
SFTs)
VaR untuk SFT Nihil Nihil Nihil Nihil
5 N/A N/A
VaR for SFTs Nil Nil Nil Nil
Jumlah Nihil Nihil Nihil Nihil
6
Total Nil Nil Nil Nil
Analisis Kualitatif Qualitative Analysis
Counterparty Credit Risk, yaitu risiko di mana counterpart Counterparty Credit Risk, refers to a risk where counterpart
tidak bisa melunasi kewajibannya kepada Bank baik sebelum cannot settle the liabilities to the Banks either prior to the date
tanggal kesepakatan maupun pada saat tanggal kesepakatan. of agreement or during the date of agreement.
Risiko kredit akibat kegagalan pihak lawan (counterparty credit Credit risk due to the failure of counterparties (counterparty
risk) timbul dari jenis transaksi yang secara umum memiliki credit risk) arises from type of transaction which have general
karakteristik: characteristics as follows:
1. Transaksi yang dipengaruhi oleh pergerakan nilai wajar 1. Transactions affected by movement of fair value or market
atau nilai pasar. value.
2. Nilai wajar dari transaksi dipengaruhi oleh pergerakan 2. Fair value of a transaction is affected by specific market
variabel pasar tertentu. variable movement.
3. Transaksi menghasilkan pertukaran arus kas atau 3. Transactions lead to exchange of cash flow or financial
instrumen keuangan. instruments.
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 392
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
4. Karakteristik risiko bersifat bilateral yaitu: 4. Characteristics of bilateral risks include:
a. Dalam hal nilai wajar kontrak bernilai positif maka Bank a. In the event that contract’s fair value has positive value,
terekspos risiko kredit dari pihak lawan. Banks are exposed to credit risk from counterparties.
b. Dalam hal nilai wajar kontrak bernilai negatif maka b. In the event that contract’s fair value has negative
pihak lawan terekspos risiko kredit dari Bank. value, the counterparties are exposed to credit risk
from the Banks.
Risiko tersebut dapat terjadi akibat transaksi derivative, repo Such risks may arise due to derivative transactions, repurchase
dan reverse repo. and reverse repurchase
Dilihat dari nature of business BSG berfokus pada Penyaluran From the nature of the business, BSG focuses on Credit
Kredit Kepada Masyarakat Sulawesi Utara dan Gorontalo dan Distribution to the People of North Sulawesi and Gorontalo and
tidak memiliki transaksi derivative sedangkan untuk reverse has no derivative transactions while for reverse repurchase,
repo BSG hanya melakukan transaksi dengan underlying asset BSG only makes transactions with SBN’s underlying assets.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
SBN.
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
a b c d e f
Alpha
Deskripsi digunakan
No.
Descriptions untuk
Potential
perhitungan
Replacement future Tagihan Bersih ATMR
EEPE regulatory
cost (RC) exposure Net Receivables RWA
EAD
(PFE)
Alpha used for
EAD regulatory
calculations
(1) (2) (3) (4) (5) (6) (7) (8)
392 SA-CCR (untuk
derivatif)
1 1,40
SA-CCR (for
derivatives)
Metode Internal
Model (untuk derivatif
dan SFT) Nihil Nihil Nihil Nihil
2 N/A N/A
Internal Model Nil Nil Nil Nil
Method (for
derivatives and SFTs)
Pendekatan
sederhana untuk
mitigasi risiko kredit
Nihil Nihil Nihil Nihil
3 (untuk SFT) N/A N/A
Nil Nil Nil Nil
Simple Approach for
credit risk mitigation
(for SFTs)
Pendekatan
komprehensif untuk
mitigasi risiko kredit
(untuk SFT) Nihil Nihil Nihil Nihil
4
Comprehensive Nil Nil Nil Nil
Approach for credit
risk mitigation (for
SFTs)
VaR untuk SFT Nihil Nihil Nihil Nihil
5 N/A N/A
VaR for SFTs Nil Nil Nil Nil
Jumlah Nihil Nihil Nihil Nihil
6
Total Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 393
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Analisis Kualitatif Qualitative Analysis
Counterparty Credit Risk, yaitu risiko di mana counterpart Counterparty Credit Risk, refers to a risk where counterpart
tidak bisa melunasi kewajibannya kepada Bank baik sebelum cannot settle the liabilities to the Banks either prior to the date
tanggal kesepakatan maupun pada saat tanggal kesepakatan. of agreement or during the date of agreement.
Risiko kredit akibat kegagalan pihak lawan (counterparty credit Credit risk due to the failure of counterparties (counterparty
risk) timbul dari jenis transaksi yang secara umum memiliki credit risk) arises from type of transaction which have general
karakteristik: characteristics as follows:
1. Transaksi yang dipengaruhi oleh pergerakan nilai wajar 1. Transactions affected by movement of fair value or market
atau nilai pasar. value.
2. Nilai wajar dari transaksi dipengaruhi oleh pergerakan 2. Fair value of a transaction is affected by specific market
variabel pasar tertentu. variable movement.
3. Transaksi menghasilkan pertukaran arus kas atau 3. Transactions lead to exchange of cash flow or financial
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
instrumen keuangan. instruments.
4. Karakteristik risiko bersifat bilateral yaitu: 4. Characteristics of bilateral risks include:
a. Dalam hal nilai wajar kontrak bernilai positif maka Bank a. In the event that contract’s fair value has positive value,
terekspos risiko kredit dari pihak lawan. Banks are exposed to credit risk from counterparties.
b. Dalam hal nilai wajar kontrak bernilai negatif maka b. In the event that contract’s fair value has negative
pihak lawan terekspos risiko kredit dari Bank. value, the counterparties are exposed to credit risk
from the Banks.
Risiko tersebut dapat terjadi akibat transaksi derivative, repo Such risks may arise due to derivative transactions, repurchase
dan reverse repo. and reverse repurchase
Dilihat dari nature of business BSG berfokus pada Penyaluran From the nature of the business, BSG focuses on Credit
Kredit Kepada Masyarakat Sulawesi Utara dan Gorontalo dan Distribution to the People of North Sulawesi and Gorontalo and
tidak memiliki transaksi derivative sedangkan untuk reverse has no derivative transactions while for reverse repurchase,
repo BSG hanya melakukan transaksi dengan underlying asset BSG only makes transactions with SBN’s underlying assets.
SBN.
393
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 394
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Analisis Tagihan Bersih Risiko Kredit akibat kegagalan Analysis of Net Claims for Counterparty Credit Risk due
pihak lawan berdasarkan pendekatan yang digunakan to Counterparty Default Based on the Applied Approach
(CCR1) Per 31 Desember 2025 (CCR1) as of December 31, 2025
31 Desember 2025
December 31, 2025
a b c d
Alpha
Deskripsi digunakan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
No.
Descriptions untuk
Potential
perhitungan
Replacement future
EEPE regulatory
cost (RC) exposure
EAD
(PFE)
Alpha used for
EAD regulatory
calculations
(1) (2) (3) (4) (5) (6)
SA-CCR (untuk derivatif)
1 1,40
SA-CCR (for derivatives)
Metode Internal Model (untuk derivatif dan SFT) Nihil Nihil Nihil Nihil
2
Internal Model Method (for derivatives and SFTs) Nil Nil Nil Nil
Pendekatan sederhana untuk mitigasi risiko kredit
Nihil Nihil Nihil Nihil
3 (untuk SFT)
Nil Nil Nil Nil
Simple Approach for credit risk mitigation (for SFTs)
Pendekatan komprehensif untuk mitigasi risiko kredit
394 4
(untuk SFT)
Comprehensive Approach for credit risk mitigation (for
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
SFTs)
VaR untuk SFT Nihil Nihil Nihil Nihil
5
VaR for SFTs Nil Nil Nil Nil
Jumlah Nihil Nihil Nihil Nihil
6
Total Nil Nil Nil Nil
Analisis Kualitatif
Qualitative Analysis
Credit valuation adjustment (CVA) capital charge (CCR2) Credit Valuation Adjustment (CVA) Capital Charge (CCR2)
Per 31 Desember 2025 as of December 31, 2025
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Deskripsi
No. a b a b
Descriptions
Tagihan bersih ATMR Tagihan bersih ATMR
Net Receivables RWA Net Receivables RWA
(1) (2) (3) (4) (3) (4)
Total portfolios berdasarkan Advanced
CVA capital charge
N/A N/A N/A N/A
Total portfolios subject to the
Advanced CVA capital charge
(i) komponen VaR (termasuk 3×
multiplier)
1 N/A N/A
(i) VaR component (including the
3×multiplier)
2025 Laporan Tahunan
Annual Report
Page 395
Tanggung Jawab Sosial
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
e f a b c d e f
Alpha
digunakan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
untuk
Tagihan Potential Tagihan
perhitungan
Bersih ATMR Replacement future Bersih ATMR
EEPE regulatory
Net RWA cost (RC) exposure Net RWA
EAD
Receivables (PFE) Receivables
Alpha used for
EAD regulatory
calculations
(7) (8) (9) (4) (5) (6) (7) (8)
1,40
Nihil Nihil Nihil Nihil
N/A N/A N/A N/A
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
N/A N/A N/A N/A
Nil Nil Nil Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
395
Nihil Nihil Nihil Nihil
N/A N/A N/A N/A
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
Nil Nil Nil Nil
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Deskripsi
No. a b a b
Descriptions
Tagihan bersih ATMR Tagihan bersih ATMR
Net Receivables RWA Net Receivables RWA
(1) (2) (3) (4) (3) (4)
(ii) komponen Stressed VaR (termasuk
3× multiplier)
2 N/A N/A
(ii) Stressed VaR component (including
the 3×multiplier)
Semua Portfolio sesuai Standardised
CVA Capital Charge Nihil Nihil Nihil Nihil
3
All portfolios subject to the Nil Nil Nil Nil
Standardised CVA capital charge
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 396
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Deskripsi
No. a b a b
Descriptions
Tagihan bersih ATMR Tagihan bersih ATMR
Net Receivables RWA Net Receivables RWA
(1) (2) (3) (4) (3) (4)
Total sesuai CVA Capital Charge Nihil Nihil Nihil Nihil
4
Total subject to the CVA capital charge Nil Nil Nil Nil
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Analisis Kualitatif
Qualitative Analysis
Eksposur CCR berdasarkan Kategori Portofolio dan Bobot CCR Exposure by Portfolio Category and Risk Weight
Risiko (CCR3) Per 31 Desember 2025 (CCR3) as of December 31, 2025
Bobot Risiko
No. Risk Weight a b c
Kategori Portofolio
Portfolio Category 0% 10% 20%
Deskripsi
Descriptions
(1) (2) (3) (4) (5)
396 1
Tagihan kepada Pemerintah dan Bank Sentral
Sovereigns
Nihil
Nil
Nihil
Nil
Nihil
Nil
Tagihan kepada Entitas Sektor Publik Nihil Nihil Nihil
2
Non-central government public sector entities (PSEs) Nil Nil Nil
Tagihan kepada Bank Pembangunan Multilateral dan
Nihil Nihil Nihil
3 Lembaga Internasional
Nil Nil Nil
Multilateral development banks (MDBs)
Tagihan kepada Bank Lain Nihil Nihil Nihil
4
Banks Nil Nil Nil
Tagihan kepada perusahaan sekuritas Nihil Nihil Nihil
5
Securities firms Nil Nil Nil
Tagihan kepada Korporasi Nihil Nihil Nihil
6
Corporates Nil Nil Nil
Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio
Nihil Nihil Nihil
7 Ritel
Nil Nil Nil
Regulatory retail portfolios
Aset lainnya Nihil Nihil Nihil
8
Other assets Nil Nil Nil
Jumlah Nihil Nihil Nihil
Total Nil Nil Nil
Analisa Kualitatif: Bank diharapkan menambahkan dengan Qualitative Analysis: The Bank is expected to include an
penjelasan mengenai perubahan signifkan dan penyebab utama explanation of significant changes and the main drivers of
perubahannya. such changes.
2025 Laporan Tahunan
Annual Report
Page 397
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025
December 31, 2025
d e f g h i
Lainnya
50% 75% 100% 150% Total Tagihan Bersih
Others
Total Net Receivables
(6) (7) (8) (9) (10) (11)
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
397
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 398
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Bobot Risiko
Risk Weight a b c
No.
Kategori Portofolio
Portfolio Category 0% 10% 20%
Deskripsi
Descriptions
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5)
Tagihan kepada Pemerintah dan Bank Sentral Nihil Nihil Nihil
1
Sovereigns Nil Nil Nil
Tagihan kepada Entitas Sektor Publik Nihil Nihil Nihil
2
Non-central government public sector entities (PSEs) Nil Nil Nil
Tagihan kepada Bank Pembangunan Multilateral dan
Nihil Nihil Nihil
3 Lembaga Internasional
Nil Nil Nil
Multilateral development banks (MDBs)
Tagihan kepada Bank Lain Nihil Nihil Nihil
4
Banks Nil Nil Nil
Tagihan kepada perusahaan sekuritas Nihil Nihil Nihil
5
Securities firms Nil Nil Nil
Tagihan kepada Korporasi Nihil Nihil Nihil
6
Corporates Nil Nil Nil
Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio
Nihil Nihil Nihil
7 Ritel
Nil Nil Nil
Regulatory retail portfolios
398 8
Aset lainnya
Other assets
Nihil
Nil
Nihil
Nil
Nihil
Nil
Jumlah Nihil Nihil Nihil
Total Nil Nil Nil
Analisa Kualitatif: Bank diharapkan menambahkan dengan Qualitative Analysis: The Bank is expected to include an
penjelasan mengenai perubahan signifkan dan penyebab utama explanation of significant changes and the main drivers of
perubahannya. such changes.
Tagihan Bersih Derivatif Kredit (CCR6) Per 31 Desember Net Credit Derivative Claims (CCR6) as of December 31,
2025 2025
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Uraian a b a b
No.
Description
Proteksi yang Proteksi yang Proteksi yang Proteksi yang
dibeli dijual dibeli dijual
Protection bought Protection sold Protection bought Protection sold
(1) (2) (4) (12) (4) (12)
Nihil Nihil Nihil Nihil
1 Indonesia
Nil Nil Nil Nil
Nilai Notional Nihil Nihil Nihil Nihil
2
Notional Value Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
3 Single-name credit default swaps
Nil Nil Nil Nil
2025 Laporan Tahunan
Annual Report
Page 399
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
d e f g h i
Lainnya
50% 75% 100% 150% Total Tagihan Bersih
Others
Total Net Receivables
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(6) (7) (8) (9) (10) (11)
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
399
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Uraian a b a b
No.
Description
Proteksi yang Proteksi yang Proteksi yang Proteksi yang
dibeli dijual dibeli dijual
Protection bought Protection sold Protection bought Protection sold
(1) (2) (4) (12) (4) (12)
Nihil Nihil Nihil Nihil
4 Index credit default swaps
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
5 Total return swaps
Nil Nil Nil Nil
Nihil Nihil Nihil Nihil
6 Credit options
Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 400
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Uraian a b a b
No.
Description
Proteksi yang Proteksi yang Proteksi yang Proteksi yang
dibeli dijual dibeli dijual
Protection bought Protection sold Protection bought Protection sold
(1) (2) (4) (12) (4) (12)
Derivatif kredit lainnya Nihil Nihil Nihil Nihil
7
Other credit derivatives Nil Nil Nil Nil
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Total Nilai Notional Nihil Nihil Nihil Nihil
8
Total Notional Value Nil Nil Nil Nil
Nilai wajar Nihil Nihil Nihil Nihil
9
Fair value Nil Nil Nil Nil
Nilai wajar positif (aset) Nihil Nihil Nihil Nihil
10
Positive fair value (asset) Nil Nil Nil Nil
Nilai wajar negatif (kewajiban) Nihil Nihil Nihil Nihil
11
Negative fair value (liability) Nil Nil Nil Nil
Analisa Kualitatif:
Qualitative Analysis:
Pengungkapan kualitatif mengenai eksposur sekuritisasi Qualitative Disclosure on Securitization Exposures (SECA)
(SECA) Per 31 Desember 2025 as of December 31, 2025
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Periode
400 Period
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Keterangan
No.
Description Bank harus menjelaskan Bank harus menjelaskan
fungsi asesmen internal fungsi asesmen internal
Banks must explain Banks must explain
the function of internal the function of internal
assessment assessment
(1) (2) (3) (4)
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
Data Nihil (Bank tidak Data Nihil (Bank tidak
rekening administratif, bank harus menjelaskan poin-poin di
memiliki eksposur memiliki eksposur
bawah ini dengan aktivitas berbeda pada setiap regulatory books.
A. sekuritisasi) sekuritisasi)
Bank should describe the risk management objectives and
Nil Data (Bank has no Nil Data (Bank has no
policies for securitization activities and the key features of
securitization exposure) securitization exposure)
these activities based on the framework below. If a bank has a
securitization position in the statement of financial position and
administrative account transactions, the bank must explain the
points below with different activities in each regulatory book.
Tujuan bank terkait sekuritisasi dan aktivitas re-sekuritisasi,
termasuk aktivitas pemindahan risiko kredit dari eksposur
sekuritisasi yang mendasari dari bank kepada entitas lain, tipe
risiko yang diasumsikan dan tipe risiko yang dipertahankan.
Data Nihil Data Nihil
(a) The bank’s objectives are related to securitization and re-
Nil Data Nil Data
securitization activities, including the activity of transferring
credit risk of the underlying securitization exposure from the
bank to another entity, the type of risk assumed and the type of
risk retained.
2025 Laporan Tahunan
Annual Report
Page 401
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
Periode
Period
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Keterangan
No.
Description Bank harus menjelaskan Bank harus menjelaskan
fungsi asesmen internal fungsi asesmen internal
Banks must explain Banks must explain
the function of internal the function of internal
assessment assessment
(1) (2) (3) (4)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Bank harus menyediakan daftar:
(b)
The Bank must provide the following lists:
special purpose entities (SPEs) di mana bank berlaku sebagai
sponsor (namun tidak sebagai originator seperti Asset Backed
Commercial Paper (ABCP) conduit), mengindikasikan di
mana bank mengkonsolidasi SPE kepada lingkup regulatory
Data Nihil Data Nihil
consolidation;
Nil Data Nil Data
special purpose entities (SPEs) where the bank acts as a sponsor
(but not as an originator such as Asset Backed Commercial Paper
(ABCP) conduit), indicating where the bank consolidates the SPE
within the scope of regulatory consolidation;
entitas terafiliasi (i) yang diatur atau disarankan bank dan (ii) yang
menginvestasikan tidak hanya pada eksposur sekuritisasi yang
telah disekuritisasi oleh bank atau di SPE yang telah disponsori
bank; dan Data Nihil Data Nihil
affiliated entities (i) that are regulated or advised by the bank and Nil Data Nil Data
(ii) that invest not only in securitization exposures that have been
securitized by the bank or in SPEs that have been sponsored by
the bank; and
daftar entitas dengan dukungan implisit dari bank dan 401
berhubungan dengan dampak pada permodalan bagi mereka Data Nihil Data Nihil
list of entities with implicit support from banks and having Nil Data Nil Data
connection with the impact on capital for them.
Rangkuman kebijakan akuntansi bank terkait aktivitas sekuritisasi.
Data Nihil Data Nihil
(c) Bank’s summarized accounting policies regarding securitization
Nil Data Nil Data
activities.
Jika dapat diterapkan, nama institusi peringkat kredit (ECAIs)
yang digunakan untuk sekuritisasi untuk agen yang digunakan. Data Nihil Data Nihil
(d)
If enforceable, the name of credit rating institution (ECAIs) used Nil Data Nil Data
for securitization for the agents used.
Bank harus menjelaskan fungsi asesmen internal Data Nihil Data Nihil
(e)
Bank must describe internal assessment function. Nil Data Nil Data
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 402
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Eksposur Sekuritisasi pada Banking Book (SEC1) Per 31 Securitization Exposures in the Banking Book (SEC1) as of
Desember 2025 December 31, 2025
31 Desember 2025
December 31, 2025
a b c
No. Deskripsi
Descriptions Bank sebagai originator
Bank as originator
Traditional Sintetis Sub-total
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Traditional Synthetic Sub-total
(1) (2) (3) (4) (5)
Retail (total)-antara lain Nihil Nihil Nihil
1
Retail (total)-of which Nil Nil Nil
Kredit perumahan Nihil Nihil Nihil
2
Residential mortgage Nil Nil Nil
Kartu kredit Nihil Nihil Nihil
3
Credit card Nil Nil Nil
Eksposur ritel lainnya Nihil Nihil Nihil
4
Other retail exposures Nil Nil Nil
Re-sekuritisasi Nihil Nihil Nihil
5
Re-securitisation Nil Nil Nil
Non-retail (total)-antara lain Nihil Nihil Nihil
6
Wholesale (total)-of which Nil Nil Nil
Kredit korporasi Nihil Nihil Nihil
7
Loans to corporates Nil Nil Nil
402 8
Kredit komersil
Commercial mortgage
Nihil
Nil
Nihil
Nil
Nihil
Nil
Sewa dan piutang Nihil Nihil Nihil
9
Lease and receivables Nil Nil Nil
Non-retail lainnya Nihil Nihil Nihil
10
Other wholesale Nil Nil Nil
Re-sekuritisasi Nihil Nihil Nihil
11
Re-securitisation Nil Nil Nil
Analisa Kualitatif:
Qualitative Analysis:
2025 Laporan Tahunan
Annual Report
Page 403
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
e f g i j k
Bank sebagai sponsor Bank sebagai investor
Bank as sponsor Banks as investors
Traditional Sintetis Sub-total Traditional Sintetis Sub-total
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Traditional Synthetic Sub-total Traditional Synthetic Sub-total
(6) (7) (8) (9) (10) (11)
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil 403
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 404
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
a b c
No. Deskripsi
Descriptions Bank sebagai originator
Bank as originator
Traditional Sintetis Sub-total
Traditional Synthetic Sub-total
(1) (2) (3) (4) (5)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Retail (total)-antara lain Nihil Nihil Nihil
1
Retail (total)-of which Nil Nil Nil
Kredit perumahan Nihil Nihil Nihil
2
Residential mortgage Nil Nil Nil
Kartu kredit Nihil Nihil Nihil
3
Credit card Nil Nil Nil
Eksposur ritel lainnya Nihil Nihil Nihil
4
Other retail exposures Nil Nil Nil
Re-sekuritisasi Nihil Nihil Nihil
5
Re-securitisation Nil Nil Nil
Non-retail (total)-antara lain Nihil Nihil Nihil
6
Wholesale (total)-of which Nil Nil Nil
Kredit korporasi Nihil Nihil Nihil
7
Loans to corporates Nil Nil Nil
Kredit komersil Nihil Nihil Nihil
8
Commercial mortgage Nil Nil Nil
404 9
Sewa dan piutang
Lease and receivables
Nihil
Nil
Nihil
Nil
Nihil
Nil
Non-retail lainnya Nihil Nihil Nihil
10
Other wholesale Nil Nil Nil
Re-sekuritisasi Nihil Nihil Nihil
11
Re-securitisation Nil Nil Nil
Analisa Kualitatif:
Qualitative Analysis:
2025 Laporan Tahunan
Annual Report
Page 405
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
e f g i j k
Bank sebagai sponsor Bank sebagai investor
Bank as sponsor Banks as investors
Traditional Sintetis Sub-total Traditional Sintetis Sub-total
Traditional Synthetic Sub-total Traditional Synthetic Sub-total
(6) (7) (8) (9) (10) (11)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
405
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 406
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Eksposur Sekuritisasi pada Trading Book (SEC2) Per 31 Securitization Exposures in the Trading Book (SEC2) as of
Desember 2025 December 31, 2025
31 Desember 2025
December 31, 2025
a b c
No. Deskripsi
Descriptions Bank sebagai originator
Bank as originator
Traditional Sintetis Sub-total
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Traditional Synthetic Sub-total
(1) (2) (3) (4) (5)
Retail (total)-antara lain Nihil Nihil Nihil
1
Retail (total)-of which Nil Nil Nil
Kredit perumahan Nihil Nihil Nihil
2
Residential mortgage Nil Nil Nil
Kartu kredit Nihil Nihil Nihil
3
Credit card Nil Nil Nil
Eksposur ritel lainnya Nihil Nihil Nihil
4
Other retail exposures Nil Nil Nil
Re-sekuritisasi Nihil Nihil Nihil
5
Re-securitisation Nil Nil Nil
Non-retail (total)-antara lain Nihil Nihil Nihil
6
Wholesale (total)-of which Nil Nil Nil
Kredit korporasi Nihil Nihil Nihil
7
Loans to corporates Nil Nil Nil
406 8
Kredit komersil
Commercial mortgage
Nihil
Nil
Nihil
Nil
Nihil
Nil
Sewa dan piutang Nihil Nihil Nihil
9
Lease and receivables Nil Nil Nil
Non-retail lainnya Nihil Nihil Nihil
10
Other wholesale Nil Nil Nil
Re-sekuritisasi Nihil Nihil Nihil
11
Re-securitisation Nil Nil Nil
Analisa Kualitatif:
Qualitative Analysis:
2025 Laporan Tahunan
Annual Report
Page 407
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
e f g i j k
Bank sebagai sponsor Bank sebagai investor
Bank as sponsor Banks as investors
Traditional Sintetis Sub-total Traditional Sintetis Sub-total
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Traditional Synthetic Sub-total Traditional Synthetic Sub-total
(6) (7) (8) (9) (10) (11)
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil 407
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 408
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
a b c
No. Deskripsi
Descriptions Bank sebagai originator
Bank as originator
Traditional Sintetis Sub-total
Traditional Synthetic Sub-total
(1) (2) (3) (4) (5)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Retail (total)-antara lain Nihil Nihil Nihil
1
Retail (total)-of which Nil Nil Nil
Kredit perumahan Nihil Nihil Nihil
2
Residential mortgage Nil Nil Nil
Kartu kredit Nihil Nihil Nihil
3
Credit card Nil Nil Nil
Eksposur ritel lainnya Nihil Nihil Nihil
4
Other retail exposures Nil Nil Nil
Re-sekuritisasi Nihil Nihil Nihil
5
Re-securitisation Nil Nil Nil
Non-retail (total)-antara lain Nihil Nihil Nihil
6
Wholesale (total)-of which Nil Nil Nil
Kredit korporasi Nihil Nihil Nihil
7
Loans to corporates Nil Nil Nil
Kredit komersil Nihil Nihil Nihil
8
Commercial mortgage Nil Nil Nil
408 9
Sewa dan piutang
Lease and receivables
Nihil
Nil
Nihil
Nil
Nihil
Nil
Non-retail lainnya Nihil Nihil Nihil
10
Other wholesale Nil Nil Nil
Re-sekuritisasi Nihil Nihil Nihil
11
Re-securitisation Nil Nil Nil
Analisa Kualitatif:
Qualitative Analysis:
2025 Laporan Tahunan
Annual Report
Page 409
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
e f g i j k
Bank sebagai sponsor Bank sebagai investor
Bank as sponsor Banks as investors
Traditional Sintetis Sub-total Traditional Sintetis Sub-total
Traditional Synthetic Sub-total Traditional Synthetic Sub-total
(6) (7) (8) (9) (10) (11)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
Nihil
Nil
409
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 410
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Eksposur Sekuritisasi pada Banking Book dan terkait Securitization Exposures in the Banking Book and Related
Persyaratan Modalnya-Bank yang Bertindak Sebagai Capital Requirements – Bank Acting as Originator or
Originator atau Sponsor (SEC3) Per 31 Desember 2025 Sponsor (SEC3) as of December 31, 2025
31 Desember 2025
December 31, 2025
a b c d e f g
Nilai eksposur
(berdasarkan
Nilai eksposur (berdasarkan Bobot Risiko)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
regulatory approach)
Exposure value (based on Risk Weight)
No. Deskripsi Exposure value (based
Descriptions on regulatory approach)
>20% to >50% to >100% to
IRB RBA
≤20% 50% 100% <1250%
1250% (termasuk
Bobot Bobot Bobot Bobot
Bobot IAA)
Risiko Risiko Risiko Risiko IRB SFA
Risiko IRB RBA
≤20% Risk >20% to >50% to >100% to
1,250% Risk (including
Weight 50% Risk 100% Risk <1,250%
Weight IAA)
Weight Weight Risk Weight
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Total eksposur Nihil Nihil Nihil Nihil Nihil Nihil Nihil
1
Total exposures Nil Nil Nil Nil Nil Nil Nil
Sekuritisasi tradisional Nihil Nihil Nihil Nihil Nihil Nihil Nihil
2
Traditional securitisation Nil Nil Nil Nil Nil Nil Nil
Di mana underlying sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
3
Of which securitisation Nil Nil Nil Nil Nil Nil Nil
Ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
410 4
Of which retail underlying Nil Nil Nil Nil Nil Nil Nil
Non-ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
5
Of which wholesale Nil Nil Nil Nil Nil Nil Nil
Di mana re-sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
6
Of which re-securitisation Nil Nil Nil Nil Nil Nil Nil
Senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
7
Of which senior Nil Nil Nil Nil Nil Nil Nil
Non-senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
8
Of which non-senior Nil Nil Nil Nil Nil Nil Nil
Sekuritisasi sintetis Nihil Nihil Nihil Nihil Nihil Nihil Nihil
9
Synthetic securitisation Nil Nil Nil Nil Nil Nil Nil
Di mana underlying sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
10
Of which securitisation Nil Nil Nil Nil Nil Nil Nil
Ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
11
Of which retail underlying Nil Nil Nil Nil Nil Nil Nil
Non-ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
12
Of which wholesale Nil Nil Nil Nil Nil Nil Nil
Di mana re-sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
13
Of which re-securitisation Nil Nil Nil Nil Nil Nil Nil
Senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
14
Of which senior Nil Nil Nil Nil Nil Nil Nil
Non-senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
15
Of which non-senior Nil Nil Nil Nil Nil Nil Nil
Analisa Kualitatif:
Qualitative Analysis:
2025 Laporan Tahunan
Annual Report
Page 411
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
h i j k l m n o p q
ATMR (berdasarkan regulatory approach)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Capital charge after cap
RWA (based on regulatory approach)
IRB RBA IRB RBA
(termasuk (termasuk
IAA) IAA)
SA/SSFA 1250% IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250%
IRB RBA IRB RBA
(including (including
IAA) IAA)
(10) (12) (13) (14) (15) (16) (17) (18) (19) (20)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 411
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 412
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
a b c d e f g
Nilai eksposur
(berdasarkan
Nilai eksposur (berdasarkan Bobot Risiko)
regulatory approach)
Exposure value (based on Risk Weight)
No. Deskripsi Exposure value (based
Descriptions on regulatory approach)
>20% to >50% to >100% to
IRB RBA
≤20% 50% 100% <1250%
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1250% (termasuk
Bobot Bobot Bobot Bobot
Bobot IAA)
Risiko Risiko Risiko Risiko IRB SFA
Risiko IRB RBA
≤20% Risk >20% to >50% to >100% to
1,250% Risk (including
Weight 50% Risk 100% Risk <1,250%
Weight IAA)
Weight Weight Risk Weight
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Total eksposur Nihil Nihil Nihil Nihil Nihil Nihil Nihil
1
Total exposures Nil Nil Nil Nil Nil Nil Nil
Sekuritisasi tradisional Nihil Nihil Nihil Nihil Nihil Nihil Nihil
2
Traditional securitisation Nil Nil Nil Nil Nil Nil Nil
Di mana underlying sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
3
Of which securitisation Nil Nil Nil Nil Nil Nil Nil
Ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
4
Of which retail underlying Nil Nil Nil Nil Nil Nil Nil
Non-ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
5
Of which wholesale Nil Nil Nil Nil Nil Nil Nil
Di mana re-sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
6
412
Of which re-securitisation Nil Nil Nil Nil Nil Nil Nil
Senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
7
Of which senior Nil Nil Nil Nil Nil Nil Nil
Non-senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
8
Of which non-senior Nil Nil Nil Nil Nil Nil Nil
Sekuritisasi sintetis Nihil Nihil Nihil Nihil Nihil Nihil Nihil
9
Synthetic securitisation Nil Nil Nil Nil Nil Nil Nil
Di mana underlying sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
10
Of which securitisation Nil Nil Nil Nil Nil Nil Nil
Ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
11
Of which retail underlying Nil Nil Nil Nil Nil Nil Nil
Non-ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
12
Of which wholesale Nil Nil Nil Nil Nil Nil Nil
Di mana re-sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
13
Of which re-securitisation Nil Nil Nil Nil Nil Nil Nil
Senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
14
Of which senior Nil Nil Nil Nil Nil Nil Nil
Non-senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
15
Of which non-senior Nil Nil Nil Nil Nil Nil Nil
Analisa Kualitatif:
Qualitative Analysis:
2025 Laporan Tahunan
Annual Report
Page 413
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
h i j k l m n o p q
ATMR (berdasarkan regulatory approach)
Capital charge after cap
RWA (based on regulatory approach)
IRB RBA IRB RBA
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(termasuk (termasuk
IAA) IAA)
SA/SSFA 1250% IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250%
IRB RBA IRB RBA
(including (including
IAA) IAA)
(10) (12) (13) (14) (15) (16) (17) (18) (19) (20)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
413
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 414
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Eksposur Sekuritisasi pada Banking Book dan terkait Securitization Exposures in the Banking Book and Related
Persyaratan Modalnya-Bank yang Bertindak Sebagai Capital Requirements – Bank Acting as Investor (SEC4) as
Investor (SEC4) Per 31 Desember 2025 of December 31, 2025
31 Desember 2025
December 31, 2025
a b c d e f g
Nilai eksposur
(berdasarkan
Nilai eksposur (berdasarkan Bobot Risiko)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
regulatory approach)
Exposure value (based on Risk Weight)
No. Deskripsi Exposure value (based
Descriptions on regulatory approach)
>20% to >50% to >100% to
≤20% 50% 100% <1250%
1250%
Bobot Bobot Bobot Bobot
Bobot
Risiko Risiko Risiko Risiko IRB RBA IRB SFA
Risiko
≤20% Risk >20% to >50% to >100% to
1250% Risk
Weight 50% Risk 100% Risk <1250% Risk
Weight
Weight Weight Weight
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Total eksposur Nihil Nihil Nihil Nihil Nihil Nihil Nihil
1
Total exposures Nil Nil Nil Nil Nil Nil Nil
Sekuritisasi tradisional Nihil Nihil Nihil Nihil Nihil Nihil Nihil
2
Traditional securitisation Nil Nil Nil Nil Nil Nil Nil
Di mana underlying sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
3
Of which securitisation Nil Nil Nil Nil Nil Nil Nil
Ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
414 4
Of which retail underlying Nil Nil Nil Nil Nil Nil Nil
Non-ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
5
Of which wholesale Nil Nil Nil Nil Nil Nil Nil
Di mana re-sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
6
Of which re-securitisation Nil Nil Nil Nil Nil Nil Nil
Senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
7
Of which senior Nil Nil Nil Nil Nil Nil Nil
Non-senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
8
Of which non-senior Nil Nil Nil Nil Nil Nil Nil
Sekuritisasi sintetis Nihil Nihil Nihil Nihil Nihil Nihil Nihil
9
Synthetic securitisation Nil Nil Nil Nil Nil Nil Nil
Di mana underlying sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
10
Of which securitisation Nil Nil Nil Nil Nil Nil Nil
Ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
11
Of which retail underlying Nil Nil Nil Nil Nil Nil Nil
Non-ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
12
Of which wholesale Nil Nil Nil Nil Nil Nil Nil
Di mana re-sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
13
Of which re-securitisation Nil Nil Nil Nil Nil Nil Nil
Senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
14
Of which senior Nil Nil Nil Nil Nil Nil Nil
Non-senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
15
Of which non-senior Nil Nil Nil Nil Nil Nil Nil
Analisa Kualitatif:
Qualitative Analysis:
2025 Laporan Tahunan
Annual Report
Page 415
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
h i j k l m n o p q
ATMR (berdasarkan regulatory approach)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Capital charge after cap
RWA (based on regulatory approach)
SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250%
(10) (12) (13) (14) (15) (16) (17) (18) (19) (20)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 415
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 416
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
a b c d e f g
Nilai eksposur
(berdasarkan
Nilai eksposur (berdasarkan Bobot Risiko)
regulatory approach)
Exposure value (based on Risk Weight)
No. Deskripsi Exposure value (based
Descriptions on regulatory approach)
>20% to >50% to >100% to
≤20% 50% 100% <1250%
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1250%
Bobot Bobot Bobot Bobot
Bobot
Risiko Risiko Risiko Risiko IRB RBA IRB SFA
Risiko
≤20% Risk >20% to >50% to >100% to
1,250% Risk
Weight 50% Risk 100% Risk <1,250%
Weight
Weight Weight Risk Weight
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Total eksposur Nihil Nihil Nihil Nihil Nihil Nihil Nihil
1
Total exposures Nil Nil Nil Nil Nil Nil Nil
Sekuritisasi tradisional Nihil Nihil Nihil Nihil Nihil Nihil Nihil
2
Traditional securitisation Nil Nil Nil Nil Nil Nil Nil
Di mana underlying sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
3
Of which securitisation Nil Nil Nil Nil Nil Nil Nil
Ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
4
Of which retail underlying Nil Nil Nil Nil Nil Nil Nil
Non-ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
5
Of which wholesale Nil Nil Nil Nil Nil Nil Nil
Di mana re-sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
6
416
Of which re-securitisation Nil Nil Nil Nil Nil Nil Nil
Senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
7
Of which senior Nil Nil Nil Nil Nil Nil Nil
Non-senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
8
Of which non-senior Nil Nil Nil Nil Nil Nil Nil
Sekuritisasi sintetis Nihil Nihil Nihil Nihil Nihil Nihil Nihil
9
Synthetic securitisation Nil Nil Nil Nil Nil Nil Nil
Di mana underlying sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
10
Of which securitisation Nil Nil Nil Nil Nil Nil Nil
Ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
11
Of which retail underlying Nil Nil Nil Nil Nil Nil Nil
Non-ritel Nihil Nihil Nihil Nihil Nihil Nihil Nihil
12
Of which wholesale Nil Nil Nil Nil Nil Nil Nil
Di mana re-sekuritisasi Nihil Nihil Nihil Nihil Nihil Nihil Nihil
13
Of which re-securitisation Nil Nil Nil Nil Nil Nil Nil
Senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
14
Of which senior Nil Nil Nil Nil Nil Nil Nil
Non-senior Nihil Nihil Nihil Nihil Nihil Nihil Nihil
15
Of which non-senior Nil Nil Nil Nil Nil Nil Nil
Analisa Kualitatif:
Qualitative Analysis:
2025 Laporan Tahunan
Annual Report
Page 417
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
h i j k l m n o p q
ATMR (berdasarkan regulatory approach)
Capital charge after cap
RWA (based on regulatory approach)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250%
(10) (12) (13) (14) (15) (16) (17) (18) (19) (20)
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
417
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Risiko Pasar Menggunakan Metode Disclosure of Market Risk Using the Standardized Method
Standar Per 31 Desember 2025 as of December 31, 2025
31 Desember 2025
December 31, 2025
No. Deskripsi Individual
Description Individual
Beban Modal
ATMR
Capital Expense
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4)
Risiko Suku Bunga Nihil Nihil
1
Interest Rate Risk Nil Nil
a. Risiko Spesifik Nihil Nihil
a. Specific Risk Nil Nil
b. Risiko Umum Nihil Nihil
b. General Risk Nil Nil
Risiko Nilai Tukar Nihil Nihil
2
General Risk Nil Nil
Risiko Ekuitas *) Nihil Nihil
3
Equity Risk *) Nil Nil
Risiko Komoditas *) Nihil Nihil
4
Commodity Risk *) Nil Nil
Risiko Option Nihil Nihil
5
Option Risk Nil Nil
Nihil Nihil
Nil Nil
418 Jumlah Nihil Nihil
Total Nil Nil
Analisa Kualitatif:
Qualitative Analysis:
Risiko Pasar meliputi antara lain risiko suku bunga, risiko nilai Market Risk includes interest rate risk, exchange rate risk,
tukar, risiko ekuitas, dan risiko komoditas. Risiko suku bunga, equity risk, and commodity risk. Interest rate risk, exchange rate
risiko nilai tukar, dan risiko komoditas dapat berasal baik dari risk, and commodity risk can be obtained from trading book
posisi trading book maupun posisi banking book, sedangkan position and banking book position, while equity risk is derived
risiko ekuitas berasal dari posisi trading book. from trading book position.
Cakupan posisi banking book dan posisi trading book
mengacu pada ketentuan Bank Indonesia mengenai kewajiban The scope of banking book position and trading book position
penyediaan modal minimum. Risiko Pasar yang dikelola oleh di refers to the provisions of Bank Indonesian on minimum capital
Bank meliputi: provision liabilities.
• Risiko Suku Bunga (Interest Rate Risk) • Interest Rate Risk
Tujuan utama manajemen risiko untuk risiko pasar adalah The main purpose of risk management for market risk is to
untuk meminimalkan kemungkinan dampak negatif akibat minimize the possible negative impact due to changes in
perubahan kondisi pasar terhadap aset dan permodalan market conditions on the Bank’s assets and capital.
Bank.
a. Organisasi Manajemen Risiko Pasar a. Market Risk Management Organization
1). Penetapan struktur organisasi, perangkat dan 1). The establishment of organizational structure,
kelengkapan unit atau fungsi yang terkait dengan devices and equipment of units or functions
penerapan Manajemen Risiko untuk Risiko Pasar related to the implementation of Risk
telah disesuaikan dengan karakteristik dan Management for Market Risk has been adjusted to
kompleksitas kegiatan usaha Bank. the characteristics and complexity of the Bank’s
business activities.
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(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2024
December 31, 2024
Konsolidasian Individual Konsolidasian
Consolidation Individual Consolidation
Beban Modal Beban Modal Beban Modal
ATMR ATMR ATMR
Capital Expense Capital Expense Capital Expense
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(5) (6) (7) (8) (9) (10)
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Nihil Nihil Nihil Nihil Nihil Nihil 419
Nil Nil Nil Nil Nil Nil
Analisa Kualitatif:
Qualitative Analysis:
2). Dalam rangka melengkapi Komite Manajemen 2). In order to complete Risk Management
Risiko khususnya terkait pengelolaan risiko pasar, Committee, in particularly regarding market risk
Bank telah memiliki Komite Manajemen Aset dan management, Bank has established Assets and
Kewajiban (Assets and Liabilities Management Liabilities Management Committee (ALCO) which
Committee/ALCO) yang juga melakukan also manages the Bank’s liquidity.
pengelolaan likuiditas Bank.
b. Kebijakan dan Prosedur Manajemen Risiko serta b. Risk Management Policies and Procedures, and
Penetapan Limit Risiko Determination of Risk Limits
1). Bank telah memiliki kebijakan dan prosedur yang 1). The Bank has had comprehensive and written
komprehensif dan tertulis untuk mengelola risiko policies and procedures in place in order to
suku bunga. manage interest rate risk.
2). Kebijakan dan prosedur tersebut telah 2). The policies and procedures have defined
menetapkan dan menguraikan garis tanggung and described the lines of responsibilities and
jawab dan akuntabilitas yang melampaui accountability that exceed interest rate risk
keputusan pengelolaan risiko suku bunga dan management decisions and have clearly included
telah secara jelas mencakup instrumen yang authorized instruments, hedging strategies and
diotorisasi, strategi lindung nilai dan peluang position taking opportunities.
pengambilan posisi.
3). Kebijakan risiko suku bunga juga telah memuat 3). Interest rate risk policies have also included
parameter kuantitatif yang diperoleh dari quantitative parameters obtained from the use
penggunaan metode pengukuran risiko suku of interest rate measurement method such as
bunga seperti interest rate sensitivity, guna interest rate sensitivity, in order to describe the
menggambarkan tingkat risiko suku bunga yang level of interest rate risk the Bank could tolerate.
dapat ditolerir oleh Bank.
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Analisa Kualitatif:
Qualitative Analysis:
4). Seluruh kebijakan dan prosedur risiko suku bunga 4). Any interest rate risk policies and procedures
telah dikaji secara berkala minimal 1 kali dalam 1 have been periodically reviewed at least 1
tahun dan direvisi apabila diperlukan oleh Divisi time in a year and revised if required by Risk
Manajemen Risiko yang memiliki kompetensi Management Division with the competence in the
dalam penerapan manajemen risiko suku bunga. implementation of interest rate risk management.
5). Penetapan selisih (spreads) yang diterapkan 5). Differences (spreads) applied between reference
antara suku bunga referensi dengan suku bunga interest rate and market interest rate in order to
pasar untuk menetapkan pricing transaksi tertentu define certain transaction pricing is determined
dilakukan setelah Bank mempertimbangkan after the Bank has taken its financial conditions
kondisi keuangannya secara keseluruhan. Dalam as a whole. In the policies and process, the Bank
kebijakan dan proses tersebut, Bank telah has ensured that the interest rate has reflected
memastikan bahwa suku bunga dimaksud telah prudential principles.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
mencerminkan prinsip kehati-hatian.
c. Penetapan penggunaan metode pengukuran dan c. The determination of use of risk management
sistem informasi manajemen risiko dalam rangka measurement methods and information systems in
menghitung/menilai secara tepat eksposur risiko pada order to accurately calculate/assess risk exposure
setiap produk dan transaksi perbankan serta aktivitas in each banking product and transaction as well as
fungsional Bank, dan penetapan pelaporan data the Bank’s functional activities, and confirmation of
serta informasi yang terkait dengan eksposur risiko the reporting of data and information related to risk
sebagai input untuk pengambilan keputusan bisnis exposure as input for making beneficial business
yang menguntungkan dengan tetap memperhatikan decisions on a permanent basis while taking the
prinsip kehati-hatian Bank. Bank’s prudential principles into account.
Bank menetapkan Pendekatan Standar (Standardised The Bank establishes a Standardized Approach in
Approach) dalam pengukuran risiko risiko pasar. measuring market risk.
1). Identifikasi Risiko Suku Bunga.
Bank wajib melakukan identifikasi risiko suku 1). Identification of Interest Rate Risk
bunga secara tepat yang terdapat pada aset, The Bank is required to accurately identify
transaksi derivatif, dan instrumen keuangan lain interest rate risks in assets, derivative transactions
baik pada aktivitas fungsional tertentu maupun and other financial instruments, both in certain
aktivitas Bank secara keseluruhan. functional activities and in the Bank’s activities as
2). Pengukuran Risiko Suku Bunga a whole.
420 i. Aset, kewajiban dan rekening administratif 2). Measurement of Interest Rate Risk
yang akan dilakukan marked to market i. Assets, liabilities and administrative accounts
dikelompokkan kedalam trading book that will be subject to marked to market
sedangkan transaksi dan posisi yang tidak are categorized in the trading book, while
dilakukan marked to market dikelompokkan transactions and positions with no marked to
ke dalam banking book. market are grouped in the banking book.
ii. Umumnya posisi banking book tersebut tidak ii. Generally, the banking book position is not
ditujukan untuk memperoleh keuntungan intended to gain short-term profits, but will be
jangka pendek, namun akan dipelihara sampai maintained until maturity (held to maturity),
jatuh tempo (held to maturity), seperti surat- such as securities or bonds in an investment
surat berharga atau obligasi pada portofolio portfolio.
investasi.
iii. Proses marked to market merupakan salah iii. The marked-to-market process is a technique
satu teknik yang mencerminkan nilai aset, that reflects the value of assets, derivative
transaksi derivatif, dan instrumen keuangan transactions and other financial instruments
lainnya sekaligus merupakan metode yang and is also an appropriate method for
tepat untuk mengukur posisi risiko asset dan measuring the risk position of these assets
instrumen keuangan tersebut. and financial instruments.
iv. Penilaian marked to market wajib mengacu iv. The marked-to-market assessment must
pada Peraturan Otoritas Jasa Keuangan refer to Otoritas Jasa Keuangan Regulation
Nomor 11/POJK.03/2016 tanggal 29 Number 11/POJK.03/2016 on January 29, 2016
Januari 2016 dan perubahannya Nomor and its amendment Number 34/POJK.03/2016
34/POJK.03/2016 tanggal 23 September on September 23, 2016 concerning Minimum
2016 tentang Kewajiban Penyediaan Modal Capital Requirements for Commercial Banks.
Minimum Bank Umum. Kecukupan dan The adequacy and accuracy of the marked-
keakurasian proses marked to market telah to-market process has been verified by a party
diverifikasi oleh pihak yang independen dari who is independent from the Accounting
Divisi Akuntansi dan memiliki kompetensi Division and has relevant competencies,
yang relevan, yaitu Divisi Manajemen Risiko. namely the Risk Management Division.
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Analisa Kualitatif:
Qualitative Analysis:
v. Bank akan mengembangan model internal v. The Bank will develop an internal model
(internal model) menggunakan Value at Risk using Value at Risk (VaR) in order to measure
(VaR) guna mengukur kerugian maksimum the maximum loss expected to arise from a
yang diperkirakan akan timbul dari suatu particular position or portfolio as a result of
posisi atau portofolio tertentu sebagai akibat changes in market interest rate indicators
perubahan indikator suku bunga di pasar (reference interest rates), at a certain interval.
(suku bunga referensi), pada suatu interval Measurements using VaR method can be
tertentu. Pengukuran dengan metode VaR made using various statistical methods such
dapat dilakukan dengan berbagai metode as Variance co Variance, historical simulation,
statistik seperti Variance co Variance, and Monte Carlo simulation.
historical simulation, dan Monte Carlo
simulation. vi. In order to prevent inconsistencies with
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
vi. Dalam rangka mencegah terjadinya statistical results and interest rate behavior,
penyimpangan hasil statistik dan perilaku the Bank has used its own data sources,
suku bunga, Bank telah menggunakan figures and criteria to conduct tests or not
sumber data, figure dan kriteria yang based it on data sources obtained from other
dihasilkan sendiri untuk melakukan pengujian parties.
atau tidak didasarkan atas sumber data yang
diperoleh dari pihak lain.
vii. Dalam menilai eksposur risiko suku bunga vii. In assessing the interest rate risk exposure
yang melekat pada beberapa aktivitas inherent in several functional activities, the
fungsional, Bank sekurang-kurangnya dapat Bank can at least measure several parameters,
mengukur beberapa parameter, antara lain: including:
- Potential loss karena fluktuasi suku
bunga; - potential loss due to interest rate
- Volatilitas suku bunga per jangka waktu. fluctuations;
viii. Apabila diperlukan, Bank dapat melakukan - interest rate volatility per term.
koreksi atau perbaikan kriteria dan proses
pricing yang bertujuan untuk menilai viii. If necessary, the Bank can make corrections
risiko banking book secara tepat dengan or improvements to the pricing criteria and
menyesuaikan selisih suku bunga yang process which aims to assess banking book
diterapkan terhadap suku bunga referensi risk appropriately by adjusting the difference
(pasar). in interest rates applied to reference (market) 421
ix. Apabila diperlukan, Bank dapat melakukan interest rates.
koreksi atau perbaikan kriteria dan proses ix. If necessary, the Bank can make corrections
pricing yang bertujuan untuk menilai or improvements to the pricing criteria and
risiko banking book secara tepat dengan process which aims to assess banking book
menyesuaikan selisih suku bunga yang risk appropriately by adjusting the difference
diterapkan terhadap suku bunga referensi in interest rates applied to reference (market)
(pasar). interest rates.
3). Cakupan Pantauan Risiko Pasar 3). Market Risk Monitoring Coverage
Cakupan pantauan terhadap eksposur risiko pasar Monitoring coverage of exposure to the Bank’s
Bank mencakup: market risk includes:
i. Transaksi Money Market dan Eksposur Surat i. Money Market Transactions and Securities
Berharga. Exposure.
ii. Verifikasi Perbandingan Harga (Mark to ii. Verification of Pricing Comparison (Market to
Market/MtM) Surat Berharga Obligasi dalam Market/MtM) of Bond Securities in Trading
Trading Book dan Available For Sale. Book and Available for Sale.
4). Divisi Manajemen Risiko melakukan pantauan
terhadap eksposur risiko pasar Bank khusus untuk 4). The Risk Management Division monitors the
Transaksi Money Market dan Eksposur Surat Bank’s market risk exposure specifically for Money
Berharga secara harian yang dilaporkan setiap Market Transactions and Securities Exposure on
bulan, sedangkan untuk Verifikasi Perbandingan a daily basis which is reported per month, while
Harga (Mark to Market/MtM) Surat Berharga Verification of Pricing Comparison (Mark to
Obligasi dalam Trading Book dan Available For Market/MtM) of Bond Securities in the Trading
Sale setiap bulan dan digabung dengan laporan Book and Available For Sale is made per month
Transaksi Money Market dan Eksposur Surat and combined with Money Market Transactions
Berharga. and Securities Exposure reports.
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Analisa Kualitatif:
Qualitative Analysis:
5). Berdasarkan hasil pantauan ekposur risiko pasar 5). Based on the results of monitoring market
tersebut, Divisi Manajemen Risiko menyampaikan risk exposure, the Risk Management Division
rekomendasi yang diperlukan kepada Komite shall submit the necessary recommendations
Manajemen Risiko terkait, Direksi terkait dan to the relevant Risk Management Committee,
Komite Pemantau Risiko. the relevant Board of Directors and the Risk
Monitoring Committee.
6). Metode Pengukuran Risiko Pasar 6). Risk Market Measurement Method
Mengacu kepada Peraturan Otoritas Jasa With reference to Otoritas Jasa Keuangan
Keuangan Nomor 11/POJK.03/2016 tanggal 29 Regulation Number 11/POJK.03/2016 on January
Januari 2016 dan perubahannya Nomor 34/ 29, 2016 and its amendment Number 34/
POJK.03/2016 tanggal 23 September 2016 POJK.03/2016 on September 23, 2016 concerning
tentang Kewajiban Penyediaan Modal Minimum Minimum Capital Requirements for Commercial
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Bank Umum, terdapat 2 (dua) jenis metode yang Banks, 2 (two) types of methods can be used in
dapat digunakan dalam mengukur risiko pasar the measurement of market risk in the calculation
dalam perhitungan Kewajiban Penyediaan Modal the Bank’s Minimum Capital Requirement:
Minimum Bank, yaitu:
i. Metode Standar (Standard Method); dan/atau i. Standard Method; and/or
ii. Model Internal (Internal Model).
ii. Internal Model (Internal Model).
Pengungkapan Risiko Operasional-Bank secara Individual Disclosure of Operational Risk – Bank on an Individual
Per 31 Desember 2025 Basis as of December 31, 2025
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Pendapatan Pendapatan
Pendekatan Yang Bruto (Rata- Bruto (Rata-
422 No. Digunakan rata 3 tahun
Beban
Modal
rata 3 tahun
Beban
Modal
Approach Used terakhir) ATMR terakhir) ATMR
Capital Capital
Gross Income Gross Income
Charge Charge
(approx. the (approx. the
last 3 years) last 3 years)
(1) (2) (3) (4) (5) (3) (4) (5)
Pendekatan Indikator
Dasar
1 58.685 61.620 770.246 54.142 58.473 730.916
Basic Indicator
Approach
Jumlah
58.685 61.620 770.246 54.142 58.473 730.916
Total
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Laporan Eksposur Risiko dan Ratio Leverage
Report on Risk Exposure and Leverage Ratio
Periode
Period
No. Keterangan 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Total aset di neraca pada laporan keuangan publikasi (nilai gross
sebelum dikurangi CKPN).
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1 23.903.331 20.911.785
Total assets on the balance sheet in 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 N/A N/A
Adjustments to the value of investments in banks, financial
institutions, insurance companies, and/or other entities based
on financial accounting standards must be consolidated but are
outside the scope of consolidation based on the provisions of
Otoritas Jasa Keuangan.
Penyesuaian untuk nilai kumpulan aset keuangan atau aset syariah
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.
Dalam hal aset keuangan atau aset syariah yang mendasari
(underlying) tersebut telah dikurangkan dari total aset di neraca
pada laporan keuangan publikasi (baris nomor 1) maka baris ini
3
diisi sebesar 0 (nol).
- -
423
Adjustments for the value of a collection of underlying financial
assets or sharia assets that have been transferred in asset
securitization that comply with outright sale requirements as
set forth in OJK laws and regulations regarding Prudential
Principles in Asset Securitization Activities for Commercial Banks.
In the event that the underlying financial assets or sharia assets
have been deducted from total assets on the balance sheet in
the published financial statements (line number 1), then this line
is filled with 0 (zero).
Penyesuaian terhadap pengecualian sementara atas penempatan
giro pada Bank Indonesia dalam rangka memenuhi ketentuan
giro wajib minimum (jika ada).
4 N/A N/A
Adjustments to temporary exceptions for giro placements with
Bank Indonesia in order to comply with minimum statutory giro
provisions (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 to fiduciary assets that are recognized as balance
sheet components based on financial accounting standards but
excluded from the calculation of total exposure in the Leverage
Ratio.
Penyesuaian untuk nilai pembelian atau penjualan aset keuangan
secara regular dengan menggunakan metode akuntansi tanggal
6 perdagangan.
Adjustments to the value of regular purchases or sales of financial
assets using trade date accounting method.
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Laporan Eksposur Risiko dan Ratio Leverage
Report on Risk Exposure and Leverage Ratio
Periode
Period
No. Keterangan 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Penyesuaian untuk nilai transaksi dalam fasilitas cash pooling
yang memenuhi persyaratan sebagaimana diatur dalam Peraturan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Otoritas Jasa Keuangan ini.
7
Adjustments to transaction values in cash pooling facilities that
comply with the requirements as regulated in this Otoritas Jasa
Keuangan Regulation.
Penyesuaian untuk nilai eksposur transaksi derivatif.
8
Adjustment to derivative transaction exposure value.
Penyesuaian untuk nilai eksposur Securitities Financing
Transaction (SFT) sebagai contoh transaksi reverse repo.
9
Adjustment to Securities Financing Transaction (SFT) exposure
value as an example of a reverse repurrchase transaction.
Penyesuaian untuk nilai eksposur Transaksi Rekening Administratif
(TRA) yang telah dikalikan dengan Faktor Konversi Kredit (FKK).
10 Adjustment to the Administrative Account Transaction (TRA) 208.018 67.759
exposure value which has been multiplied by Credit Conversion
Factor (FKK).
Prudent valuation adjustments berupa faktor pengurang modal
dan Cadangan Kerugian Penurunan Nilai (CKPN)
11 (654.788) (524.731)
Prudent valuation adjustments in the form of capital deduction
factors and Allowance for Impairment Losses (CKPN).
424 Penyesuaian lainnya (jika ada)
12
Other adjustments (if any)
Total Eksposur dalam Perhitungan Rasio Leverage
13 23.453.035 20.454.813
Total Exposures in Calculation of Leverage Ratio
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca)
Asset Exposure in Statement of Financial Position (Balance Sheet)
Periode
Period
No. Keterangan 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca)
termasuk aset jaminan yang tercatat dalam neraca, namun
tidak termasuk eksposur transaksi derivatif dan eksposur SFT.
*Menggunakan nilai gross sebelum dikurangi CKPN.
1 23.903.331 20.911.785
Asset exposure in the Statement of Financial Position (Balance
Sheet) includes collateral assets recorded in the balance sheet, but
does not include derivative transaction exposure and SFT exposure.
*Uses 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-added value for derivative collateral transferred to
counterparties and the provision of such collateral result in a
decrease in total asset exposure on the balance sheet due to the
implementation of accounting standards.
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Eksposur Aset dalam Laporan Posisi Keuangan (Neraca)
Asset Exposure in Statement of Financial Position (Balance Sheet)
Periode
Period
No. Keterangan 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
(Pengurangan atas piutang terkait cash variation margin yang
diberikan dalam transaksi derivatif).
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
3 - -
(Reduction of receivables related to cash variation margin
provided in derivative transactions).
(Penyesuaian untuk surat berharga yang diterima dalam eksposur
SFT yang telah dicatat sebagai aset dalam neraca Bank).
4 - -
(Adjustment to securities received in SFT exposure that have
been recorded as assets in the Bank’s balance sheet).
(Cadangan Kerugian Penurunan Nilai (CKPN) atas aset tersebut
sesuai standar akuntansi yang berlaku).
5 (222.800) (208.880)
(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 (431.712) (315.354)
(Assets that have been calculated as a deduction factor for
Core Capital (tier 1) as referred to in the Otoritas Jasa Keuangan
Regulation which regulates the obligation to provide minimum
capital for commercial banks).
Total Eksposur Aset dalam Laporan Posisi Keuangan (Neraca)
7
(Penjumlahan dari baris 1 sampai dengan baris 6)
23.248.819 20.387.552
425
Total Asset Exposure in the Statement of Financial Position
(Balance Sheet) (Summation from row 1 to row 6)
Eksposur Transaksi Derivatif
Derivative Transaction Exposure
Periode
Period
No. Keterangan 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Nilai Replacement Cost (RC) untuk seluruh transaksi derivatif
baik dalam hal terdapat variation margin yang memenuhi syarat
ataupun terdapat perjanjian saling hapus yang memenuhi
persyaratan tertentu.
8
Replacement Cost (RC) value for all derivative transactions,
whether there is a variation margin that complies with the
requirements or there is an offsetting agreement that complies
with certain requirements.
Nilai penambahan yang merupakan Potential Futures Exposures
(PFE) untuk seluruh transaksi derivatif.
9
The additional value representing Potential Futures Exposures
(PFE) for all derivative transactions.
Pengecualian atas eksposur transaksi derivatif yang diselesaikan
melalui central clearing counterparty (CCP).
10 N/A N/A
exception for exposure to derivative transactions settled via a
central clearing counterparty (CCP).
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 426
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Eksposur Transaksi Derivatif
Derivative Transaction Exposure
Periode
Period
No. Keterangan 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Penyesuaian untuk nilai nosional efektif dari derivatif kredit.
11
Adjustments to the effective notional value of credit derivatives.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Penyesuaian untuk nilai nosional efektif yang dilakukan saling
hapus dan pengurangan add-on untuk transaksi penjualan kredit
12 derivatif.
Adjustment to effective notional value subject to offset and
substraction of add-ons for derivative credit sales transactions.
Total Eksposur Transaksi Derivatif.
(Penjumlahan baris 8 sampai dengan baris 12).
13
Total Derivative Transaction Exposure.
(Summation from row 8 to row 12).
Eksposur Securities Financing Transaction (SFT)
Securities Financing Transaction (SFT) Exposure
Periode
Period
No. Keterangan 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
426 Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Nilai Gross SFT.
14
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 due to counterparty’s failure related to SFT assets
which refers to the Current Exposure calculation as regulated in
Attachment I to this Otoritas Jasa Keuangan Regulation.
Eksposur sebagai agen SFT.
17
Exposure as SFT agents.
Total Eksposur SFT.
(Penjumlahan baris 14 sampai dengan baris 17).
18
Total SFT Exposure.
(Summation from row 14 to row 17).
2025 Laporan Tahunan
Annual Report
Page 427
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Corporate Social Responsibility
Eksposur Transaksi Rekening Administratif (TRA)
Administrative Account Transaction (TRA) Exposure
Periode
Period
No. Keterangan 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Nilai seluruh kewajiban komitmen atau kewajiban kontijensi.
*Nilai gross sebelum dikurangi CKPN.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
19 208.018 67.759
The value of all commitment liabilities or contingent liabilities.
*Gross value before deducting CKPN.
Penyesuaian terhadap hasil perkalian antara nilai kewajiban
komitmen atau kewajiban kontijensi dan Faktor Konversi Kredit
(FKK).
20 - -
Adjustment to the result of multiplying the value of commitment
liabilities or contingent liabilities and the Credit Conversion
Factor (FKK).
Cadangan Kerugian Penurunan Nilai (CKPN) atas TRA tersebut
sesuai standar akuntansi yang berlaku.
21 (276) (498)
(Allowance for Impairment Losses (CKPN) for the TRA in
accordance with applicable accounting standards).
Total Eksposur Transaksi Rekening Administratif (TRA)
(Penjumlahan dari baris 19 sampai dengan baris 21).
22 207.742 67.262
Administrative Account Transaction (TRA) Exposure
(Summation from row 19 to row 21).
Modal dan Total Ekposur
Capital and Total Exposure
Periode 427
Period
No. Keterangan 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Modal Inti (Tier 1)
23 1.853.003 1.803.181
Core Capital (Tier 1)
Total Eksposur (Penjumlahan baris 7, 13, 18, dan 22)
24 23.453.035 20.454.813
Total Exposures (Summation of rows 7, 13, 18, and 22)
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 428
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Rasio Leverage
Leverage Ratio
Periode
Period
No. Keterangan 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Nilai Rasio Leverage (Kolom 23 ÷ Kolom 24)
25 7,98% 8,82%
Leverage Ratio Value (Column 23 ÷ Column 24)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nilai Minimum Rasio Leverage
26 3,00% 3,00%
Minimum Value of Leverage Ratio
Buffer terhadap nilai Rasio Leverage
27 N/A N/A
Buffer of Leverage Ratio value
Pengungkapan Risiko Operasional-Bank secara Disclosure of Operational Risk – Bank on a Consolidated
Konsolidasi dengan Perusahaan Anak Per 31 Desember Basis with Subsidiaries as of December 31, 2025
2025
(Disajikan dalam Jutaan Rupiah)
(In Million Rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Pendapatan Pendapatan
Pendekatan Yang Bruto (Rata- Bruto (Rata-
No. Digunakan Beban Beban
rata 3 tahun rata 3 tahun
Approach Used Modal Modal
terakhir) ATMR terakhir) ATMR
428
Capital Capital
Gross Income Gross Income
Charge Charge
(approx. the (approx. the
last 3 years) last 3 years)
(1) (2) (3) (4) (5) (3) (4) (5)
Pendekatan Indikator
Dasar
1 0 0 0 0 0 0
Basic Indicator
Approach
Total
0 0 0 0 0 0
Total
2025 Laporan Tahunan
Annual Report
Page 429
Tanggung Jawab Sosial
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Laporan Eksposur Risiko dan Ratio Leverage
Report on Risk Exposre and Leverage Ratio
Periode
Period
No. Keterangan 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Total aset di neraca pada laporan keuangan publikasi (nilai gross
sebelum dikurangi CKPN).
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1 0 0
Total assets on the balance sheet in 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 0 0
Adjustments to the value of investments in banks, financial
institutions, insurance companies, and/or other entities based
on financial accounting standards must be consolidated but are
outside the scope of consolidation based on the provisions of
Otoritas Jasa Keuangan.
Penyesuaian untuk nilai kumpulan aset keuangan atau aset syariah
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.
Dalam hal aset keuangan atau aset syariah yang mendasari
(underlying) tersebut telah dikurangkan dari total aset di neraca
pada laporan keuangan publikasi (baris nomor 1) maka baris ini
3
diisi sebesar 0 (nol).
0 0
429
Adjustments for the value of a collection of underlying financial
assets or sharia assets that have been transferred in asset
securitization that comply with outright sale requirements as
set forth in OJK laws and regulations regarding Prudential
Principles in Asset Securitization Activities for Commercial Banks.
In the event that the underlying financial assets or sharia assets
have been deducted from total assets on the balance sheet in
the published financial statements (line number 1), then this line
is filled with 0 (zero).
Penyesuaian terhadap pengecualian sementara atas penempatan
giro pada Bank Indonesia dalam rangka memenuhi ketentuan
giro wajib minimum (jika ada).
4 0 0
Adjustments to temporary exceptions for giro placements with
Bank Indonesia in order to comply with minimum statutory giro
provisions (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 0 0
Adjustments to fiduciary assets that are recognized as balance
sheet components based on financial accounting standards but
excluded from the calculation of total exposure in the Leverage
Ratio.
Penyesuaian untuk nilai pembelian atau penjualan aset keuangan
secara regular dengan menggunakan metode akuntansi tanggal
6 perdagangan. 0 0
Adjustments to the value of regular purchases or sales of financial
assets using trade date accounting method.
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 430
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Laporan Eksposur Risiko dan Ratio Leverage
Report on Risk Exposre and Leverage Ratio
Periode
Period
No. Keterangan 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
Jumlah Jumlah
Total Total
(1) (2) (3) (4)
Penyesuaian untuk nilai transaksi dalam fasilitas cash pooling
yang memenuhi persyaratan sebagaimana diatur dalam Peraturan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Otoritas Jasa Keuangan ini.
7 0 0
Adjustments to transaction values in cash pooling facilities that
comply with the requirements as regulated in this Otoritas Jasa
Keuangan Regulation.
Penyesuaian untuk nilai eksposur transaksi derivatif.
8 0 0
Adjustment to derivative transaction exposure value.
Penyesuaian untuk nilai eksposur Securitities Financing
Transaction (SFT) sebagai contoh transaksi reverse repo.
9 0 0
Adjustment to Securities Financing Transaction (SFT) exposure
value as an example of a reverse repurrchase transaction.
Penyesuaian untuk nilai eksposur Transaksi Rekening Administratif
(TRA) yang telah dikalikan dengan Faktor Konversi Kredit (FKK).
10 Adjustment to the Administrative Account Transaction (TRA) 0 0
exposure value which has been multiplied by Credit Conversion
Factor (FKK).
Prudent valuation adjustments berupa faktor pengurang modal
dan Cadangan Kerugian Penurunan Nilai (CKPN)
11 0 0
Prudent valuation adjustments in the form of capital deduction
factors and Allowance for Impairment Losses (CKPN)
430 Penyesuaian lainnya (jika ada)
12 0 0
Other adjustments (if any)
Total Eksposur dalam Perhitungan Rasio Leverage
13 0 0
Total Exposures in Calculation of Leverage Ratio
2025 Laporan Tahunan
Annual Report
Page 431
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Laporan Penerapan Manajemen Risiko untuk IRRBB Per 31 Report on the Implementation of Risk Management for
Desember 2025 IRRBB as of December 31, 2025
Penerapan Manajemen Risiko untuk IRRBB
Implementation of Risk Management for IRRBB
Bank melakukan stress test suku bunga dalam upaya untuk The Bank conducts interest rate stress tests in an effort to
melakukan penerapan manajemen risiko untuk IRRBB implement risk management for the IRRBB. Recommendations
Rekomendasi dari Divisi Manajemen Risiko terkait hasil stress from the Risk Management Division regarding the results of
testing risiko suku bunga rupiah dalam banking book secara stress testing for rupiah interest rate risk in the banking book
umum sebagai berikut: are generally as follows:
A. Jika Gap Bank Positif (Aset>Kewajiban) dan suku bunga diperkirakan akan naik, maka strategi positioning untuk
mengurangi risiko suku bunga dan/atau meningkatkan Net Interest Income (NII), yaitu dengan meningkatkan terus
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
eksposur Risk Sensitive Asset (RSA) dengan suku bunga floating dan menurunkan Risk Sensitive Liabilities (RSL)
yang bersuku bunga floating, antara lain:
If the Bank Gap is Positive (Assets > Liabilities) and interest rates are expected to rise, the positioning strategy is to reduce
interest rate risk and/or increase Net Interest Income (NII), by continuously increasing exposure to Risk Sensitive Assets (RSA)
with floating interest rates and reducing Risk Sensitive Liabilities (RSL) with floating interest rates, including:
1. Sisi Aset 1. Asset Side
Melakukan ekspansi kredit dengan suku bunga Expanding credit with floating interest rate.
mengambang/floating.
a. Meningkatkan adjustable rate loan dan investasi a. Increasing adjustable rate loans and investments
berbunga base rate (index) yang cepat berubah, bearing fast-changing base rates (index), such as
seperti LIBOR jangka pendek. short-term LIBOR.
b. Menjual existing fixed rate securities jangka b. Selling long/short-term existing fixed rate
panjang/menengah securities
2. Sisi Liabilitas 2. Liabilities Side
Menurunkan interest bearing liabilities, seperti Reducing interest bearing liabilities, such as reducing
menurunkan special rate deposito dan meningkatkan the special rate on deposits and increasing current
rekening giro dan tabungan. and savings accounts.
B. Jika Gap Bank Positif (Aset>Kewajiban) dan suku bunga diperkirakan akan turun, maka strategi positioning untuk
mengurangi risiko suku bunga dan/atau meningkatkan Net Interest Income (NII), yaitu dengan meningkatkan terus
eksposur Risk Sensitive Asset (RSA) dengan suku bunga fix dan meningkatkan Risk Sensitive Liabilities (RSL) yang 431
bersuku bunga floating, antara lain:
If the Bank Gap is Positive (Assets > Liabilities) and interest rates are expected to fall, the positioning strategy is to reduce interest
rate risk and/or increase Net Interest Income (NII), by continuously increasing Risk Sensitive Asset (RSA) exposure with a fixed
interest rate and increasing Risk Sensitive Liabilities (RSL) with floating interest rates, including:
1. Sisi Aset 1. Asset Side
Meningkatkan eksposur Risk Sensitive Asset (RSA) fix Increasing exposure of Risk Sensitive Asset (RSA) fix
rate. rate.
a. Membeli existing fixed rate securities jangka a. Purchasing long/short-term existing fixed rate
panjang/menengah. securities.
b. Melakukan ekspansi kredit dengan suku bunga b. Expanding credit with fixed interest rate.
tetap/fix rate.
c. Meningkatkan fixed rate loan dan investasi c. Increasing fixed rate loan and long-term fixed rate
berbunga base fixed rate jangka panjang. base bearing investment.
2. Sisi Liabilities 2. Liabilities Side
Meningkatkan interest bearing liabilities, misal; dengan Increasing interest bearing liabilities, for example: by
menjual produk deposito berbunga floating. selling floating interest bearing deposit products.
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 432
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Penerapan Manajemen Risiko untuk IRRBB
Implementation of Risk Management for IRRBB
C. Jika Gap Bank Negatif (Kewajiban>Aset) dan suku bunga diperkirakan akan naik, maka strategi positioning untuk
mengurangi risiko suku bunga dan/atau meningkatkan Net Interest Income (NII), yaitu dengan meningkatkan
eksposur Risk Sensitive Asset (RSA) dengan suku bunga floating dan menurunkan Risk Sensitive Liabilities (RSL)
yang bersuku bunga floating, antara lain:
If the Bank Gap is Negative (Liabilities > Assets) and interest rates are expected to rise, the positioning strategy is to reduce
interest rate risk and/or increase Net Interest Income (NII), by increasing exposure to Risk Sensitive Assets (RSA) with floating
interest rates and reducing Risk Sensitive Liabilities (RSL) with floating interest rates, including:
1. Sisi Aset 1. Asset Side
a. Melakukan ekspansi kredit dengan suku bunga a. Expanding credit with floating interest rate.
mengambang/floating.
b. Meningkatkan adjustable rate loan dan investasi b. Increasing adjustable rate loans and investments
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
berbunga base rate (index) yang cepat berubah, bearing fast-changing base rates (index), such as
seperti LIBOR jangka pendek. short-term LIBOR.
c. Menjual existing fixed rate securities jangka c. Selling long/short-term existing fixed rate
panjang/menengah. securities
2. Sisi Liabilities 2. Liabilities Side
Menurunkan interest bearing liabilities, seperti Reducing interest bearing liabilities, such as reducing
menurunkan special rate deposito dan meningkatkan special rate of deposits and increasing current and
rekening giro dan tabungan. savings accounts.
D. Jika Gap Bank Negatif (Kewajiban>Aset) dan suku bunga diperkirakan akan turun, maka strategi positioning untuk
mengurangi risiko suku bunga dan/atau meningkatkan Net Interest Income (NII), yaitu dengan meningkatkan
eksposur Risk Sensitive Asset (RSA) dengan suku bunga fix dan meningkatkan Risk Sensitive Liabilities (RSL) yang
bersuku bunga floating, antara lain:
If the Bank Gap is Negative (Liabilities > Assets) and interest rates are expected to fall, the positioning strategy is to reduce
interest rate risk and/or increase Net Interest Income (NII), by increasing exposure to Risk Sensitive Assets (RSA) with fixed
interest rates and increasing Risk Sensitive Liabilities (RSL) with floating interest rates, including:
1. Sisi Aset 1. Asset Side
a. Melakukan ekspansi kredit dengan suku bunga a. Expanding credit with fixed interest rate.
tetap/fix rate.
b. Meningkatkan fixed rate loan dan investasi b. Increasing fixed rate loan and long-term fixed rate
berbunga base fixed rate jangka panjang. base bearing investment.
432 c. Membeli existing fixed rate securities jangka c. Purchasing long/short-term existing fixed rate
panjang/menengah. securities.
2. Sisi Liabilities 2. Liabilities Side
Meningkatkan interest bearing liabilities, misal; dengan Increasing interest bearing liabilities, for example: by
menjual produk deposito berbunga floating. selling floating interest-bearing deposit products.
Dalam memitigasi Risiko IRRBB maka Bank melakukan In mitigating IRRBB Risk, the Bank takes several steps,
beberapa Langkah-langkah antara lain: including:
1. Divisi Tresuri mengantisipasi negative GAP dengan 1. Treasury Division anticipates negative GAP by
mengendalikan jumlah surat berharga existing controlling the number of existing, long-term
yang memiliki tenor panjang diganti dengan surat securities, replacing them with securities with shorter
berharga yang memiliki tenor lebih pendek tapi term but still taking prudential banking into account
tetap memperhatikan prudential banking untuk to offset the GAP, so that the Bank’s liquidity position
mengimbangi GAP, sehingga posisi likuiditas Bank can be maintained to meet the needs of short-term
dapat terjaga untuk mencukupi kebutuhan dari posisi liability positions.
Pasiva jangka pendek.
2. Divisi Tresuri secara aktif memantau kondisi ekonomi 2. The Treasury Division actively monitors
makro terkait kebijakan yang akan muncul yang macroeconomic conditions related to emerging
berdampak terhadap kenaikan suku bunga. policies that will have an effect on increased interest
3. Bank perlu berupaya meningkatkan CASA dengan rate.
mengurangi ketergantungan dana pada Deposan 3. The Bank shall strive to increase CASA by reducing
besar. dependence on large Depositors.
4. Bank meningkatkan komposisi aset dengan melakukan
pencairan kredit produktif modal kerja (jangka waktu 4. The Bank increases its asset composition by disbursing
1 tahun) untuk memperkecil komposisi GAP dan productive working capital credit (with a term of 1 year)
mengurangi beban, dengan tambahan modal yang to minimize GAP composition and reduce expenses,
memadai. with additional adequate capital.
5. Bank dapat mempertimbangkan menggunakan suku 5. The Bank may consider using floating interest rates in
bunga floating dalam ekspansi kredit. credit expansion.
2025 Laporan Tahunan
Annual Report
Page 433
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Laporan Perhitungan Kewajiban Pemenuhan Rasio Report on the Calculation of the Liquidity Coverage Ratio
Kecukupan Likuiditas (Liquidity Coverage Ratio)-Bank (LCR) Compliance – Bank on an Individual Basis as of
secara Individual Per 31 Desember 2025 December 31, 2025
Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1 2 3 4 5 6
1 A. HQLA
2 1. HQLA Level 1
Kas dan setara kas
3 10101000000 0% 226.458 226.458,00
Cash and cash equivalents
Total penempatan pada Bank
Indonesia, yaitu:
4
Total placements with Bank Indonesia,
namely:
bagian dari penempatan pada Bank
Indonesia yang dapat ditarik saat
kondisi stres
5 10102010000 0% 3.281.036 3.281.036,00
portion of placements with Bank
Indonesia that can be withdrawn under
stress conditions
Surat berharga yang memenuhi kriteria
Pasal 10 ayat (1) huruf c
6
securities that meet the criteria under 433
Article 10 paragraph (1) letter c
diterbitkan atau dijamin pemerintah
negara lain
7 10103010000 0% - 0,00
issued or guaranteed by foreign
governments
diterbitkan atau dijamin oleh bank
sentral negara lain
8 10103020000 0% - 0,00
issued or guaranteed by foreign central
banks
diterbitkan atau dijamin oleh entitas
sektor publik
9 10103030000 0% - 0,00
issued or guaranteed by public sector
entities
diterbitkan atau dijamin oleh bank
pembangunan multilateral
10 10103040000 0% - 0,00
issued or guaranteed by multilateral
development banks
diterbitkan atau dijamin oleh lembaga
internasional (BIS, IMF dan ECB)
11 10103050000 0% - 0,00
issued or guaranteed by international
institutions (BIS, IMF, and ECB)
Surat berharga yang diterbitkan
Pemerintah Pusat dan Bank Indonesia
dalam rupiah dan valuta asing
12 10104000000 0% 1.069.762 1.069.762,00
Securities issued by the Central
Government and Bank Indonesia in
rupiah and foreign currency
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 434
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Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
1 2 3 4 5 6
Surat berharga yang diterbitkan oleh
pemerintah dan bank sentral negara
lain dalam valuta asing dengan bobot
risiko lebih dari 0% yang memenuhi
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
kriteria Pasal 10 ayat (1) huruf e
13 10105000000 0% - 0,00
Securities issued by foreign
governments and central banks in
foreign currency with risk weights
greater than 0% that meet the criteria
under Article 10 paragraph (1) letter e
Jumlah HQLA Level 1
14 10106000000 4.577.256,00
Total HQLA Level 1
15 2. HQLA Level 2A
Surat berharga yang memenuhi kriteria
Pasal 11 ayat (1) huruf a:
16
Securities that meet the criteria under
Article 11 paragraph (1) letter a:
diterbitkan atau dijamin oleh
pemerintah negara lain
17 10201010000 15% - 0,00
issued or guaranteed by foreign
governments
diterbitkan atau dijamin oleh bank
434 18 10201020000
sentral negara lain
15% - 0,00
issued or guaranteed by foreign central
banks
diterbitkan atau dijamin oleh entitas
sektor publik
19 10201030000 15% - 0,00
issued or guaranteed by public sector
entities
diterbitkan atau dijamin oleh bank
pembangunan multilateral
20 10201040000 15% - 0,00
issued or guaranteed by multilateral
development banks
Surat berharga berupa surat utang
yang diterbitkan oleh korporasi non-
keuangan yang memenuhi kriteria
21 10202000000 Pasal 11 ayat (1) huruf b 15% - 0,00
Debt securities issued by non-financial
corporates that meet the criteria under
Article 11 paragraph (1) letter b
Surat berharga berbentuk covered
bonds yang tidak diterbitkan oleh
Bank pelapor atau pihak yang terafiliasi
dengan Bank pelapor yang memenuhi
22 10203000000 kriteria Pasal 11 ayat (1) huruf b 15% - 0,00
Covered bonds not issued by the
reporting Bank or its affiliated parties
that meet the criteria under Article 11
paragraph (1) letter b
Jumlah HQLA Level 2A
23 10204000000 0,00
Total HQLA Level 2A
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Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
1 2 3 4 5 6
24 3. HQLA Level 2B
Efek beragun aset (EBA) berupa rumah
tinggal yang memenuhi kriteria Pasal 12
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
ayat (1) huruf a
25 10301000000 25% - 0,00
Residential mortgage-backed
securities that meet the criteria under
Article 12 paragraph (1) letter a
Surat berharga berupa surat utang
yang diterbitkan oleh korporasi yang
memenuhi kriteria Pasal 12 ayat (1)
26 10302000000 huruf b 50% - 0,00
Debt securities issued by corporates
that meet the criteria under Article 12
paragraph (1) letter b
Saham biasa yang dimiliki perusahaan
anak bukan Bank yang memenuhi
kriteria Pasal 12 ayat (1) huruf c
27 10303000000 50% - 0,00
Common shares held by non-bank
subsidiaries that meet the criteria
under Article 12 paragraph (1) letter c
Surat berharga pemerintah atau bank
sentral negara lain dengan peringkat
28 10304000000
paling tinggi BBB+ dan paling rendah
BBB- 50% - 0,00
435
Securities issued by foreign
governments or central banks with
ratings from BBB+ to BBB-
Jumlah HQLA Level 2B
29 10305000000 0,00
Total HQLA Level 2B
Jumlah HQLA sebelum penyesuaian
30 10400000000 4.577.256,00
Total HQLA before adjustments
Penyesuaian untuk Batas Maksimum
dari HQLA Level 2B
31 10500000000 0,00
Adjustment for maximum limit of HQLA
Level 2B
Penyesuaian untuk Batas Maksimum
dari HQLA Level 2
32 10600000000 0,00
Adjustment for maximum limit of HQLA
Level 2
Total HQLA
33 10700000000 4.577.256,00
Total HQLA
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 436
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Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
1 2 3 4 5 6
B. Net Cash Outflow (Arus Kas
34 Keluar Bersih)
B. Net Cash Outflow
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. Arus Kas Keluar
35
1. Cash Outflows
Penarikan Simpanan Nasabah
36 Perorangan
Withdrawal of retail deposits
Jumlah Simpanan nasabah
37 perorangan:
Total retail deposits:
Simpanan stabil
38 20101010100 5% 2.076.234 103.811,70
Stable deposits
Simpanan stabil yang memenuhi
kriteria Pasal 50 ayat (2)
39 20101010200 0% - 0,00
Stable deposits that meet the criteria
under Article 50 paragraph (2)
Jumlah Simpanan stabil nasabah
40 20101010300 perorangan 103.811,70
Total stable retail deposits
Simpanan kurang stabil
41 20101010400 10% 944.640 94.464,00
Less stable deposits
436 Simpanan kurang stabil yang
memenuhi kriteria Pasal 50 ayat (2)
42 20101010500 0% - 0,00
Less stable deposits that meet the
criteria under Article 50 paragraph (2)
Tambahan kategori Simpanan dengan
tingkat penarikan yang lebih tinggi
yang ditetapkan oleh pengawas
43
Additional categories of deposits with
higher run-off rates as determined by
the supervisor
Kategori 1
44 20101010601 0% - 0,00
Category 1
Kategori 2
45 20101010602 0% - 0,00
Category 2
Kategori 3
46 20101010603 0% - 0,00
Category 3
Jumlah Simpanan kurang stabil
47 20101010700 nasabah perorangan 94.464,00
Total less stable retail deposits
Jumlah Penarikan Simpanan Nasabah
48 20101020000 Perorangan 198.275,70
Total withdrawal of retail deposits
Penarikan Pendanaan dari Nasabah
Usaha Mikro dan Usaha Kecil
49
Withdrawal of funding from micro and
small business customers
Jumlah Pendanaan nasabah Usaha
Mikro dan Usaha Kecil:
50
Total funding from micro and small
business customers:
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Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
1 2 3 4 5 6
Pendanaan stabil dari nasabah yang
memenuhi kriteria Pasal 15 ayat (1)
51 20102010100 5% - 0,00
Stable funding that meets the criteria
under Article 15 paragraph (1)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pendanaan stabil dari nasabah yang
memenuhi kriteria Pasal 15 ayat (2)
52 20102010200 5% - 0,00
Stable funding that meets the criteria
under Article 15 paragraph (2)
Pendanaan stabil dari nasabah yang
memenuhi kriteria Pasal 50 ayat (2)
53 20102010300 0% - 0,00
Stable funding that meets the criteria
under Article 50 paragraph (2)
Jumlah Pendanaan stabil nasabah
Usaha Mikro dan Usaha Kecil
54 20102010400 0,00
Total stable funding from micro and
small business customers
Pendanaan kurang stabil dari nasabah
yang memenuhi kriteria Pasal 21 ayat (1)
55 20102010500 10% - 0,00
Less stable funding that meets the
criteria under Article 21 paragraph (1)
Pendanaan kurang stabil yang
memenuhi kriteria Pasal 50 ayat (2)
56 20102010600 0% - 0,00
Less stable funding that meets the
criteria under Article 50 paragraph (2)
437
Tambahan kategori Simpanan dengan
tingkat penarikan yang lebih tinggi
yang ditetapkan oleh pengawas
57
Additional categories of deposits with
higher run-off rates as determined by
the supervisor
Kategori 1
58 20102010701 0% - 0,00
Category 1
Kategori 2
59 20102010702 0% - 0,00
Category 2
Kategori 3
60 20102010703 0% - 0,00
Category 3
Jumlah Pendanaan kurang stabil Usaha
Mikro dan Usaha Kecil
61 20102010800 0,00
Total less stable funding from micro
and small business customers
Jumlah Penarikan Pendanaan Usaha
Mikro dan Usaha Kecil
62 20102020000 0,00
Total withdrawal of funding from micro
and small business customers
Penarikan Pendanaan dari Nasabah
Korporasi
63
Withdrawal of funding from corporate
customers
Jumlah Pendanaan dari nasabah
korporasi:
64
Total funding from corporate
customers:
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
1 2 3 4 5 6
Simpanan operasional:
65
Operational deposits:
dijamin oleh LPS
66 20103010101 5% 779.147 38.957,35
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Insured by LPS
tidak dijamin oleh LPS
67 20103010102 25% 420.214 105.053,50
Not insured by LPS
Simpanan operasional yang memenuhi
kriteria Pasal 50 ayat (1):
68
Operational deposits that meet the
criteria under Article 50 paragraph (1):
dijamin oleh lembaga penjaminan
69 20103010201 insured by deposit insurance 0% - 0,00
institutions
tidak dijamin oleh lembaga penjaminan
70 20103010202 not insured by deposit insurance 0% - 0,00
institutions
Jumlah Simpanan operasional nasabah
korporasi
71 20103010300 144.010,85
Total operational deposits from
corporate customers
Simpanan non-operasional dan/
atau kewajiban yang bersifat non-
438 72 operasional
Non-operational deposits and/or non-
operational liabilities:
dijamin oleh LPS
73 20103010401 20% 78.145 15.629,00
insured by LPS
tidak dijamin oleh LPS
74 20103010402 40% 192.216 76.886,40
not insured by LPS
Simpanan non-operasional dan/
atau kewajiban yang bersifat non-
operasional yang memenuhi kriteria
75 Pasal 50 ayat (1):
Non-operational deposits and/or
non-operational liabilities that meet the
criteria under Article 50 paragraph (1):
dijamin oleh lembaga penjaminan
76 20103010501 insured by deposit insurance 0% - 0,00
institutions
tidak dijamin oleh lembaga penjaminan
77 20103010502 not insured by deposit insurance 0% - 0,00
institutions
Simpanan non-operasional dan/
atau kewajiban yang bersifat non-
operasional yang berasal dari entitas
78 20103010600 100% 3.123.287 3.123.287,00
lainnya
Non-operational deposits and/or non-
operational liabilities from other entities
Surat berharga berupa surat utang
79 20103010700 yang diterbitkan Bank 100% - 0,00
Debt securities issued by the Bank
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Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
1 2 3 4 5 6
Jumlah Simpanan non-operasional
dan/atau kewajiban yang bersifat non-
80 20103010800 operasional 3.215.802,40
Total non-operational deposits and/or
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
non-operational liabilities
Jumlah Penarikan Pendanaan yang
Berasal dari Nasabah Korporasi
81 20103020000 3.359.813,25
Total withdrawal of funding from
corporate customers
Penarikan Pendanaan dengan Agunan
82 (Secured Funding)
Secured funding
Transaksi dilakukan dengan Bank
83 20104010000 Indonesia 0% - 0,00
Transactions with Bank Indonesia
Transaksi dilakukan dengan agunan
84 20104020000 HQLA Level 1 0% 14.342 0,00
Transactions secured by HQLA Level 1
Transaksi dilakukan dengan agunan
HQLA Level 2A
85 20104030000 15% - 0,00
Transactions secured by HQLA Level
2A
Transaksi dilakukan dengan Pemerintah 439
Pusat atau entitas sektor publik yang
memiliki bobot risiko paling tinggi 20%
atau bank pembangunan multilateral,
dengan agunan selain HQLA Level 1
atau HQLA Level 2A
86 20104040000 25% - 0,00
Transactions with the Central
Government or public sector
entities with risk weight up to 20%
or multilateral development banks,
secured by assets other than HQLA
Level 1 or Level 2A
Transaksi dengan agunan HQLA Level
2B berupa EBA
87 20104050000 25% - 0,00
Transactions secured by HQLA Level
2B in the form of RMBS
Transaksi dengan agunan HQLA Level
2B selain EBA
88 20104060000 50% - 0,00
Transactions secured by HQLA Level
2B other than RMBS
Transaksi dilakukan dengan agunan
selain HQLA
89 20104070000 100% - 0,00
Transactions secured by non-HQLA
collateral
Jumlah Penarikan Pendanaan dengan
90 20104080000 Agunan (Secured Funding) 0,00
Total secured funding
Arus Kas Keluar Lainnya (Additional
Requirement)
91
Other cash outflows (additional
requirement)
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
1 2 3 4 5 6
Arus kas keluar lainnya terkait transaksi
derivatif
92 20105010000 100% - 0,00
Other outflows related to derivative
transactions
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Arus kas keluar lainnya terkait
peningkatan kebutuhan likuiditas
93
other outflows related to increased
liquidity needs:
terkait dengan penurunan peringkat
(rating) Bank dalam transaksi
Pendanaan, derivatif, dan perjanjian
94 20105020100 lainnya 100% - 0,00
due to downgrade of the Bank’s rating
in funding, derivatives, and other
agreements
terkait dengan perubahan mark to
market atas transaksi derivatif atau
transaksi lainnya (sebesar aliran agunan
bersih absolut selama 30 (tiga puluh)
hari yang terbesar dan terealisasikan
95 20105020200 dala 24 (dua puluh empat) bulan) 0% - 0,00
due to mark-to-market changes on
derivatives or other transactions
440 (largest absolute net collateral flow
over 30 days observed in the past 24
months)
terkait dengan potensi perubahan nilai
agunan untuk derivatif dan transaksi
lainnya
96 20105020300 20% - 0,00
due to potential changes in collateral
value for derivatives and other
transactions
terkait dengan kelebihan agunan
yang tidak terpisah (non-segregated
collateral) yang dikuasai oleh Bank
yang secara kontraktual dapat diambil
97 20105020400 setiap saat oleh pihak lawan 100% - 0,00
due to excess non-segregated
collateral held by the Bank that can
be withdrawn by counterparties at any
time
terkait dengan kewajiban penyediaan
agunan kepada pihak lawan
(counterparty) atas suatu transaksi
tertentu namun pihak lawan
98 20105020500 100% - 0,00
(counterparty) belum meminta agunan
tersebut
due to obligations to provide collateral
to counterparties not yet requested
terkait dengan potensi penukaran
agunan yang berupa HQLA menjadi
99 20105020600 bukan HQLA 100% - 0,00
due to potential collateral substitution
from HQLA to non-HQLA
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Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
1 2 3 4 5 6
Arus kas keluar lainnya terkait
kehilangan Pendanaan
100
Other outflows related to loss of
funding:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
berasal dari efek beragun aset, covered
bonds, dan instrumen pembiayaan
terstruktur lainnya yang diterbitkan
101 20105030100 oleh Bank 100% - 0,00
from asset-backed securities, covered
bonds, and other structured financing
instruments issued by the Bank
berasal dari asset-backed commercial
paper, conduits, securities investment
vehicles dan fasilitas pembiayaan lain
yang serupa dengan pendanaan yang
jatuh tempo dalam 30 hari kedepan
dan aset yang berpotensi untuk
102 20105030200 0% - 0,00
dilunasi dalam 30 hari kedepan
from asset-backed commercial paper,
conduits, securities investment
vehicles, and similar facilities maturing
within 30 days and assets potentially
callable within 30 days
Arus kas keluar lainnya terkait dengan 441
kewajiban komitmen dalam bentuk
103 fasilitas kredit
Other outflows related to credit facility
commitments:
fasilitas diberikan kepada perorangan
atau Usaha Mikro dan Usaha Kecil
104 20105040100 5% 4.332 216,60
to individuals or micro and small
businesses
fasilitas diberikan kepada korporasi
non-keuangan, Pemerintah Pusat, Bank
Indonesia, pemerintah negara lain,
bank sentral negara lain, entitas sektor
publik, dan/atau bank pembangunan
105 20105040200 multilateral 10% 210.712 21.071,20
to non-financial corporates, Central
Government, Bank Indonesia, foreign
governments, foreign central banks,
public sector entities, and multilateral
development banks
fasilitas diberikan kepada Bank dan/
106 20105040300 atau lembaga jasa keuangan 40% 1.278 511,20
to banks and/or financial institutions
fasilitas diberikan kepada entitas
107 20105040400 lainnya 100% - 0,00
to other entities
Arus kas keluar lainnya terkait dengan
kewajiban komitmen dalam bentuk
108 fasilitas likuiditas
Other outflows related to liquidity
facility commitments:
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
1 2 3 4 5 6
fasilitas diberikan kepada perorangan
atau Usaha Mikro dan Usaha Kecil
109 20105050100 5% - 0,00
to individuals or micro and small
businesses
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
fasilitas diberikan kepada korporasi
non-keuangan, Pemerintah Pusat, Bank
Indonesia, pemerintah negara lain,
bank sentral negara lain, entitas sektor
publik, dan/atau bank pembangunan
110 20105050200 multilateral 30% - 0,00
to non-financial corporates, Central
Government, Bank Indonesia, foreign
governments, foreign central banks,
public sector entities, and multilateral
development banks
fasilitas diberikan kepada Bank
111 20105050300 40% - 0,00
to banks
fasilitas diberikan kepada lembaga jasa
keuangan dan/atau entitas lainnya
112 20105050400 100% - 0,00
to financial institutions and/or other
entities
Kewajiban kontraktual lainnya untuk
menyediakan dana kepada:
442 113
Other contractual obligations to
provide funds to:
lembaga jasa keuangan
114 20105060100 100% - 0,00
financial institutions
nasabah perorangan (nilai selisih lebih
antara kewajiban kontraktual untuk
menyalurkan dana dengan 50% total
115 20105060200 arus kas masuk 0% - 0,00
individual customers (excess of
contractual obligation over 50% of total
inflows)
korporasi non-keuangan (nilai selisih
lebih antara kewajiban kontraktual
untuk menyalurkan dana dengan 50%
116 20105060300 total arus kas masuk 0% - 0,00
non-financial corporates (excess of
contractual obligation over 50% of total
inflows)
Kewajiban kontijensi Pendanaan lainnya
117
Other contingent funding obligations:
berasal dari instrumen trade finance
118 20105070100 3% - 0,00
from trade finance instruments
berasal dari fasilitas kredit dan fasilitas
likuiditas yang bersifat unconditionally
revocable uncommitted
119 20105070200 0% - 0,00
from unconditionally revocable
uncommitted credit and liquidity
facilities
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Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
1 2 3 4 5 6
berasal dari letter of credit (L/C) dan
garansi yang tidak terkait dengan
120 20105070300 kewajiban trade finance 5% 612 30,60
from letters of credit and guarantees
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
not related to trade finance
berasal dari permintaan potensial untuk
membeli kembali utang bank atau yang
terkait dengan securities investment
vehicles dan fasilitas pembiayaan
121 20105070400 5% - 0,00
lainnya
from potential repurchase of bank
debt or related securities investment
vehicles and financing facilities
berasal dari structured product yang
diantisipasi oleh nasabah melalui ready
marketability
122 20105070500 5% - 0,00
from structured products with
anticipated customer demand through
ready marketability
berasal dari dana kelolaan (managed
funds) yang dijual dengan tujuan
123 20105070600 menjaga kestabilan nilai 5% - 0,00
from managed funds sold to maintain
stable value 443
kewajiban untuk menutup potensi
pembelian kembali surat berharga,
dengan atau tanpa agunan, yang
memiliki jangka waktu lebih dari 30
(tiga puluh) hari bagi emiten yang
memiliki afiliasi dengan dealer atau
124 20105070700 5% - 0,00
market maker
obligations to cover potential
repurchase of securities, with or
without collateral, with maturity over 30
days for issuers affiliated with dealers or
market makers
kewajiban non-kontraktual posisi short
nasabah yang dilindungi dengan
agunan nasabah lain
125 20105070800 50% - 0,00
non-contractual obligations for
customer short positions covered by
collateral of other customers
Arus kas keluar kontraktual lainnya
126 20105080000 100% 11.220 11.220,00
Other contractual outflows
Jumlah Penarikan terkait Arus
Kas Keluar Lainnya (Additional
127 20105090000 Requirement) 33.049,60
Total other cash outflows (additional
requirement)
Jumlah Arus Kas Keluar
128 20106000000 3.591.138,55
Total cash outflows
2. Arus Kas Masuk
129
2. Cash Inflows
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
1 2 3 4 5 6
Pinjaman dengan Agunan (Secured
130 Lending)
Secured lending
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Agunan tidak digunakan kembali untuk
menutupi posisi short nasabah
131
Collateral not reused to cover
customer short positions:
Agunan berupa HQLA Level 1
132 20201010100 0% 402.439 0,00
Collateral in the form of HQLA Level 1
Agunan berupa HQLA Level 2A
133 20201010200 15% - 0,00
Collateral in the form of HQLA Level 2A
Agunan berupa EBA yang memenuhi
persyaratan HQLA Level 2B
134 20201010300 25% - 0,00
Collateral in the form of RMBS meeting
HQLA Level 2B criteria
Agunan berupa HQLA Level 2B selain
EBA
135 20201010400 50% - 0,00
Collateral in the form of HQLA Level 2B
other than RMBS
Transaksi berupa margin lending
namun agunan berupa selain HQLA
136 20201010500 50% - 0,00
Margin lending transactions secured
444 by non-HQLA
Agunan tidak memenuhi persyaratan
sebagaimana tersebut diatas
137 20201010600 100% - 0,00
Collateral not meeting the above
criteria
Agunan digunakan kembali untuk
menutupi posisi short nasabah
138 20201020000 0% - 0,00
Collateral reused to cover customer
short positions
Jumlah Arus Kas Masuk yang Berasal
dari Pinjaman dengan Agunan
139 20201030000 0,00
(Secured Lending)
total inflows from secured lending
Tagihan berdasarkan Pihak Lawan
140 (Counterparty)
Claims by counterparty
nasabah perorangan
141 20202010000 50% 251.389 125.694,50
individual customers
nasabah Usaha Mikro dan Usaha Kecil
142 20202020000 50% 107 53,50
micro and small business customers
lembaga jasa keuangan
143 20202030000 100% 186.678 186.678,00
financial institutions
Bank Indonesia
144 20202040000 100% - 0,00
Bank Indonesia
penempatan dana pada bank lain
untuk keperluan aktivitas operasional
145 20202050000 0% 6.175 0,00
placements with other banks for
operational purposes
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Nilai setelah
Haircut atau Nilai Haircut atau
Run-off Rate Outstanding Run-off Rate
Kode Komponen Nama Komponen atau Inflow Rate atau Nilai Pasar atau Inflow Rate
No.
Component Code Component Name Haircut or Run-off Outstanding Value after
Rate or Inflow Amount or Market Haircut or Run-off
Rate Value Rate or Inflow
Rate
1 2 3 4 5 6
lainnya (nasabah korporasi non-
keuangan, Pemerintah Pusat,
pemerintah negara lain, entitas sektor
publik dan bank pembangunan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
146 20202060000 multilateral) 50% 4.336 2.168,00
others (non-financial corporates,
Central Government, foreign
governments, public sector entities,
and multilateral development banks)
Lainnya (nasabah korporasi non-
keuangan, Pemerintah Pusat,
pemerintah negara lain, entitas sektor
publik dan bank pembangunan
multilateral) dalam hal tingkat
147 20202070000 penerimaan berasal dari surat berharga 100% - 0,00
bukan HQLA dengan sisa jangka waktu
kurang dari 30 hari
Others (same entities) where inflows
arise from non-HQLA securities with
remaining maturity less than 30 days
Jumlah arus kas masuk berdasarkan
148 20202080000 pihak lawan (counterparty) 314.594,00
Total inflows by counterparty
149
Arus Kas Masuk Lainnya 445
Other Cash Inflows
berasal dari transaksi derivatif
150 20203010000 100% - 0,00
from derivative transactions
berasal dari tagihan kontraktual lainnya
151 20203020000 50% 7.697 3.848,50
from other contractual claims
Jumlah Arus Kas Masuk Lainnya
152 20203030000 3.848,50
Total Other Cash Inflows
Jumlah Arus Kas Masuk
153 20204000000 318.442,50
Total Cash Inflows
Jumlah Arus Kas Masuk yang dapat
Diperhitungkan dalam Perhitungan
LCR (maksimal 75% dari Total Arus Kas
154 20300000000 Keluar) 318.442,50
Total Inflows considered in LCR
calculation (maximum 75% of Total
Cash Outflows)
Jumlah Net Cash Out Flow
155 20400000000 3.272.696,05
Total Net Cash Outflow
156 C. LCR
Jumlah HQLA
157 30100000000 4.577.256,00
Total HQLA
Jumlah Net Cash Out Flow
158 30200000000 3.272.696,05
Total net cash outflow
Nilai LCR
159 30300000000 139,86
LCR value
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Net Stable Funding Ratio (NSFR)-Bank secara Individual Net Stable Funding Ratio (NSFR) – Bank on an Individual
Per 31 Desember 2025 Basis as of December 31, 2025
31 Desember 2025
December 31, 2025
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam
Angka Penuh)
Komponen Keuangan Carrying Amount by Remaining Maturity (in Full Amount)
No.
Financial Components
Tanpa Jangka Waktu1 < 6 bulan
No Maturity1 < 6 months
Posisi Faktor ASF Posisi
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Position ASF Factor Position
1 2 3 4 5
Modal
1 2.221.026.842.236 -
Capital
Modal bagi Bank Umum berkantor pusat di
indonesia:
1.1 a 2.221.026.842.236 -
Capital for commercial banks headquartered in
Indonesia:
Modal inti (Tier 1)
1.1.1 2.143.094.235.255 100,00% -
Core capital (Tier 1)
Modal pelengkap (Tier 2)
1.1.2 77.932.606.981 100,00% -
Supplementary capital (Tier 2)
Modal bagi KCBA
1.2 b - 100,00% -
Capital for foreign bank branch offices
Instrumen modal lainnya
1.3 c - 100,00% -
Other capital instruments
Simpanan yang berasal dari nasabah perorangan:
446 2
Deposits from individual customers:
2.178.030.691.643 887.384.311.630
Simpanan stabil
2.1 a 2.073.469.433.599 215.494.046.138
Stable deposits
Simpanan tanpa jangka waktu
2.1.1 2.073.469.433.599 -
Deposits without maturity
Giro
2.1.1.1 - 4.903.556.518 95,00% -
Demand deposits
Tabungan
2.1.1.2 - 2.068.565.877.081 95,00% -
Savings
Simpanan dengan jangka waktu
2.1.2 - 215.494.046.138
Deposits with maturity
Deposito
2.1.2.1 - - 215.494.046.138
Time deposits
Simpanan kurang stabil
2.2 b 104.561.258.044 671.890.265.492
Less stable deposits
Simpanan tanpa jangka waktu
2.2.1 104.561.258.044 -
Deposits without maturity
Giro
2.2.1.1 - - 90,00% -
Demand deposits
Tabungan
2.2.1.2 - 104.561.258.044 90,00% -
Savings
Simpanan dengan jangka waktu
2.2.2 - 671.890.265.492
Deposits with maturity
Deposito Berjangka
2.2.2.1 - - -
Time deposits
Tabungan Berjangka
2.2.2.2 - - -
Time savings
Deposito Berjangka
2.2.2.3 - - 671.890.265.492
Time deposits
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Total Nilai Tertimbang
≥ 6 bulan-< 1 tahun ≥ 1 tahun
Total Weighted Amount
≥ 6 months-< 1 year ≥ 1 year
Faktor ASF Posisi Faktor ASF Posisi Faktor ASF
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
ASF Factor Position ASF Factor Position ASF Factor
6 7 8 9 10 11
- - 2.221.026.842.236
- - 2.221.026.842.236
- - 2.143.094.235.255
0,00% - 0,00% - 0,00% 77.932.606.981
0,00% - 0,00% - 0,00% -
0,00% - 0,00% - 0,00% -
1.120.904.580.012 22.962.800.000 3.915.012.290.573
447
198.273.832.600 7.850.000.000 2.370.725.446.720
- - 1.969.795.961.919
- - 4.658.378.692
- - 1.965.137.583.227
198.273.832.600 7.850.000.000 400.929.484.801
95,00% 198.273.832.600 95,00% 7.850.000.000 100,00% 400.929.484.801
922.630.747.412 15.112.800.000 1.544.286.843.853
- - 94.105.132.240
- - -
- - 94.105.132.240
922.630.747.412 15.112.800.000 1.450.181.711.614
90,00% - 90,00% - 100,00% -
90,00% - 90,00% - 100,00% -
90,00% 922.630.747.412 90,00% 15.112.800.000 100,00% 1.450.181.711.614
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31 Desember 2025
December 31, 2025
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam
Angka Penuh)
Komponen Keuangan Carrying Amount by Remaining Maturity (in Full Amount)
No.
Financial Components
Tanpa Jangka Waktu1 < 6 bulan
No Maturity1 < 6 months
Posisi Faktor ASF Posisi
Position ASF Factor Position
1 2 3 4 5
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pendanaan yang berasal dari nasabah usaha mikro
3 dan usaha kecil: 6.600.807.973 463.427.000.000
Funding from micro and small business customers:
Pendanaan stabil
3.1 a 6.600.807.973 143.110.000.000
Stable funding
Pendanaan tanpa jangka waktu
3.1.1 6.600.807.973 -
Funding without maturity
Giro
3.1.1.1 - 259.225.140 95,00% -
Demand deposits
Tabungan
3.1.1.2 - 6.341.582.833 95,00% -
Savings
Pendanaan dengan jangka waktu
3.1.2 - 143.110.000.000
Funding with maturity
Deposito
3.1.2.1 - - 143.110.000.000
Time deposits
Pendanaan kurang stabil
3.2 b - 320.317.000.000
Less stable funding
Pendanaan tanpa jangka waktu
3.2.1 - -
448 Funding without maturity
Giro
3.2.1.1 - - 90,00% -
Demand deposits
Tabungan
3.2.1.2 - - 90,00% -
Savings
Pendanaan dengan jangka waktu
3.2.2 - 320.317.000.000
Funding with maturity
Deposito
3.2.2.1 - - 320.317.000.000
Time deposits
Surat Berharga
3.2.2.2 - - -
Securities
Tabungan Berjangka
3.2.2.3 - - -
Time savings
Pendanaan Yang Berasal Dari Nasabah Korporasi:
4 2.899.652.274.278 4.125.762.632.629
Funding from corporate customers:
Simpanan Operasional
4.1 a 2.750.158.674.278 -
Operational deposits
Giro
4.1.1 2.217.575.750.008 50,00% -
Demand deposits
Tabungan
4.1.2 532.582.924.270 50,00% -
Savings
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Total Nilai Tertimbang
≥ 6 bulan-< 1 tahun ≥ 1 tahun
Total Weighted Amount
≥ 6 months-< 1 year ≥ 1 year
Faktor ASF Posisi Faktor ASF Posisi Faktor ASF
ASF Factor Position ASF Factor Position ASF Factor
6 7 8 9 10 11
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
507.767.400.000 41.310.000.000 936.011.227.575
144.000.000.000 17.500.000.000 296.525.267.575
- - 6.270.767.575
- - 246.263.883
- - 6.024.503.692
144.000.000.000 17.500.000.000 290.254.500.000
95,00% 144.000.000.000 95,00% 17.500.000.000 100,00% 290.254.500.000
363.767.400.000 23.810.000.000 639.485.960.000
- - -
449
- - -
- - -
363.767.400.000 23.810.000.000 639.485.960.000
90,00% 363.767.400.000 90,00% 23.810.000.000 100,00% 639.485.960.000
90,00% - 90,00% - 100,00% -
90,00% - 90,00% - 100,00% -
6.579.269.250.648 2.125.700.000.000 7.054.712.778.778
- - 1.375.079.337.139
50,00% - 50,00% - 100,00% 1.108.787.875.004
50,00% - 50,00% - 100,00% 266.291.462.135
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31 Desember 2025
December 31, 2025
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam
Angka Penuh)
Komponen Keuangan Carrying Amount by Remaining Maturity (in Full Amount)
No.
Financial Components
Tanpa Jangka Waktu1 < 6 bulan
No Maturity1 < 6 months
Posisi Faktor ASF Posisi
Position ASF Factor Position
1 2 3 4 5
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Simpanan Non-Operasional Dan/Atau Liabilitas
Lainnya Yang Bersifat Non-Operasional Yang
4.2 b Berasal Dari: 149.493.600.000 4.125.762.632.629
Non-operational deposits and/or other non-
operational liabilities from:
Perusahaan Non-Keuangan
4.2.1 - 0,00% 302.417.632.628
Non-financial corporates
Pemerintah Indonesia
4.2.2 - 0,00% 4.010.000.000
Government of Indonesia
Pemerintah Negara Lain
4.2.3 - 0,00% -
Foreign governments
Entitas Sektor Publik
4.2.4 - 0,00% 222.170.000.001
Public sector entities
Bank Pembangunan Multilateral
4.2.5 - 0,00% -
Multilateral development banks
Bank Indonesia
4.2.6 149.493.600.000 0,00% -
Bank Indonesia
Bank Sentral Negara Lain
4.2.7 - 0,00% -
450 Foreign central banks
Lembaga Keuangan
4.2.8 - 0,00% 3.597.165.000.000
Financial institutions
Lainnya
4.2.9 - 0,00% -
Others
Liabilitas Yang Memiliki Hubungan Kebergantungan
5 Dengan Aset Tertentu - 0,00% -
Liabilities with interdependent asset relationships
Liabilitas Dan Ekuitas Lainnya:
6 15.525.476 326.915.348.321
Other liabilities and equity:
NSFR Liabilitas Derivatif
6.1 a
NSFR derivative liabilities
Liabilitas Pajak Tangguhan
6.2 b - 100,00% -
Deferred tax liabilities
Kepentingan Non-Pengendali Yang Tidak
Memenuhi Persyaratan Untuk Diperhitungkan
6.3 c Sebagai Modal Inti Utama (Tier 1) - 100,00% -
Non-controlling interests not eligible as Common
Equity Tier 1
Utang Tanggal Perdagangan (Trade Date Payable)
6.4 d - 0,00% -
Trade date payables
Ekuitas Dan Liabilitas Lainnya Yang Tidak Masuk
Dalam Kategori Diatas, Termasuk Liabilitas Lainnya
6.5 e Tanpa Jangka Waktu*) 15.525.476 0,00% 326.915.348.321
Other equity and liabilities not included above,
including other liabilities without maturity
Total AVAILABLE STABLE FUNDING (ASF)
7 7.305.326.141.606 5.803.489.292.580
Total available stable funding (ASF)
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Total Nilai Tertimbang
≥ 6 bulan-< 1 tahun ≥ 1 tahun
Total Weighted Amount
≥ 6 months-< 1 year ≥ 1 year
Faktor ASF Posisi Faktor ASF Posisi Faktor ASF
ASF Factor Position ASF Factor Position ASF Factor
6 7 8 9 10 11
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
6.579.269.250.648 2.125.700.000.000 5.679.633.441.639
50,00% 157.479.250.648 50,00% - 100,00% 229.948.441.638
50,00% 50.000.000.000 50,00% - 100,00% 27.005.000.000
50,00% - 50,00% - 100,00% -
50,00% 61.672.000.000 50,00% - 100,00% 141.921.000.001
50,00% - 50,00% - 100,00% -
0,00% - 50,00% - 100,00% -
0,00% - 50,00% - 100,00% -
451
0,00% 6.305.118.000.000 50,00% 2.125.700.000.000 100,00% 5.278.259.000.000
0,00% 5.000.000.000 50,00% - 100,00% 2.500.000.000
0,00% - 0,00% - 0,00% -
92.304.793.529 160.000.714.751 206.153.111.515
0% -
0,00% - 50,00% - 100,00% -
0,00% - 50,00% - 100,00% -
0,00% - 0,00% - 0,00% -
0,00% 92.304.793.529 50,00% 160.000.714.751 100,00% 206.153.111.515
8.300.246.024.189 2.349.973.514.751 14.332.916.250.677
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31 Desember 2025
December 31, 2025
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam
Angka Penuh)
Komponen Keuangan Carrying Amount by Remaining Maturity (in Full Amount)
No.
Financial Components
Tanpa Jangka Waktu1 < 6 bulan
No Maturity1 < 6 months
Posisi Faktor ASF Posisi
Position ASF Factor Position
1 2 3 4 5
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Total HQLA dalam rangka perhitungan NSFR
1 1.312.027.503.319 1.406.191.490.412
Total HQLA for NSFR calculation
HQLA Level 1
1.1 a 1.312.027.503.319 1.406.191.490.412
HQLA Level 1
kas dan setara kas
1.1.1 269.239.191.000 0,00% -
Cash and cash equivalents
penempatan pada Bank Indonesia
1.1.2 1.042.788.312.319 0,00% 1.257.468.832.205
Placements with Bank Indonesia
HQLA Level 1 tidak termasuk aset yang
mendapatkan faktor RSF 0%
1.1.3 - 148.722.658.207
HQLA Level 1 excluding assets subject to 0%
RSF factor:
bebas dari segala klaim (unencumbered)
1.1.3.1 - - -
Unencumbered
tidak bebas dari segala klaim
(encumbered), berdasarkan sisa jangka
1.1.3.2 - waktu pengikatan aset - 148.722.658.207
Encumbered, based on remaining
encumbrance maturity
452 HQLA Level 2A
1.2 b - -
HQLA Level 2A
bebas dari segala klaim (unencumbered)
1.2.1 - -
Unencumbered
tidak bebas dari segala klaim (encumbered),
berdasarkan sisa jangka waktu pengikatan
1.2.2 aset - -
Encumbered, based on remaining
encumbrance maturity
HQLA Level 2B
1.3 c - -
HQLA Level 2B
bebas dari segala klaim (unencumbered)
1.3.1 - -
Unencumbered
tidak bebas dari segala klaim (encumbered),
berdasarkan sisa jangka waktu pengikatan
1.3.2 aset - -
Encumbered, based on remaining
encumbrance maturity
Simpanan pada lembaga keuangan lain untuk tujuan
operasional
2 627.049.086 -
Placements with other financial institutions for
operational purposes
bebas dari segala klaim (unencumbered)
2.1 a 627.049.086 50,00% -
Unencumbered
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Total Nilai Tertimbang
≥ 6 bulan-< 1 tahun ≥ 1 tahun
Total Weighted Amount
≥ 6 months-< 1 year ≥ 1 year
Faktor ASF Posisi Faktor ASF Posisi Faktor ASF
ASF Factor Position ASF Factor Position ASF Factor
6 7 8 9 10 11
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1.155.180.602.289 616.903.198.462 40.810.013.133
1.155.180.602.289 616.903.198.462 40.810.013.133
- - -
0,00% 1.104.606.196.302 0,00% - 0,00% -
50.574.405.987 616.903.198.462 40.810.013.133
5,00% 50.574.405.987 5,00% 616.903.198.462 5,00% 33.373.880.222
5,00% - 50,00% - 100,00% 7.436.132.910
453
- - -
15,00% - 15,00% - 15,00% -
15,00% - 50,00% - 50,00% -
- - -
50,00% - 50,00% - 50,00% -
50,00% - 50,00% - 100,00% -
- - 313.524.543
50,00% - 50,00% - 100,00% 313.524.543
Analisis dan Pembahasan Manajemen
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31 Desember 2025
December 31, 2025
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam
Angka Penuh)
Komponen Keuangan Carrying Amount by Remaining Maturity (in Full Amount)
No.
Financial Components
Tanpa Jangka Waktu1 < 6 bulan
No Maturity1 < 6 months
Posisi Faktor ASF Posisi
Position ASF Factor Position
1 2 3 4 5
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tidak bebas dari segala klaim (encumbered)
2.2 b - -
Encumbered
sisa jangka waktu pengikatan aset < 6 bulan
2.2.1 - 50,00% -
Remaining encumbrance maturity < 6 months
sisa jangka waktu pengikatan aset ≥ 6 bulan
< 1 tahun
2.2.2 - 50,00% -
Remaining encumbrance maturity ≥ 6 months
< 1 year
sisa jangka waktu pengikatan aset ≥ 1 tahun
2.2.3 - 100,00% -
Remaining encumbrance maturity ≥ 1 year
Pinjaman dengan kategori Lancar dan Dalam
3 Perhatian Khusus (performing) 255.863.054.042 2.730.981.509.622
Performing loans and special mention loans
Pinjaman Kategori Lancar Dan Dalam Perhatian
3.1 a Khusus (Performing) Yang Diberikan Kepada: 255.863.054.042 2.730.981.509.622
Loans provided to:
Lembaga Keuangan Yang Dijamin Oleh Hqla
Level 1 Yang Memenuhi Persyaratan
3.1.1 - 1.462.269.067.500
Financial institutions secured by HQLA Level 1
454 that meet the criteria
Bebas Dari Segala Klaim (Unencumbered)
3.1.1.1 - - 1.462.269.067.500
Unencumbered
Tidak Bebas Dari Segala Klaim
3.1.1.2 - (Encumbered) - -
Encumbered
Sisa Jangka Waktu Pengikatan Aset
< 6 Bulan
3.1.1.2.1 > - -
Remaining encumbrance maturity <
6 months
Sisa Jangka Waktu Pengikatan Aset ≥
6 Bulan < 1 Tahun
3.1.1.2.2 > - -
Remaining encumbrance maturity ≥ 6
months < 1 year
Sisa Jangka Waktu Pengikatan Aset
≥ 1 Tahun
3.1.1.2.3 > - -
Remaining encumbrance maturity ≥
1 year
Lembaga Keuangan Yang Dijamin Dengan
Non-Hqla Level 1, Atau Tidak Memenuhi
Persyaratan Tertentu Atau Tanpa Agunan
3.1.2 - -
Financial institutions secured by non-HQLA
Level 1, or not meeting specific criteria, or
unsecured
Bebas Dari Segala Klaim (Unencumbered)
3.1.2.1 - - -
Unencumbered
Tidak Bebas Dari Segala Klaim
3.1.2.2 - (Encumbered) - -
Encumbered
Sisa Jangka Waktu Pengikatan Aset
< 6 Bulan
3.1.2.2.1 > - -
Remaining encumbrance maturity <
6 months
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Total Nilai Tertimbang
≥ 6 bulan-< 1 tahun ≥ 1 tahun
Total Weighted Amount
≥ 6 months-< 1 year ≥ 1 year
Faktor ASF Posisi Faktor ASF Posisi Faktor ASF
ASF Factor Position ASF Factor Position ASF Factor
6 7 8 9 10 11
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - -
50,00% - 50,00% - 100,00% -
50,00% - 50,00% - 100,00% -
100,00% - 100,00% - 100,00% -
1.839.016.127.371 13.215.558.189.641 12.810.815.652.692
1.839.016.127.371 13.215.558.189.641 12.810.815.652.692
- - 146.226.906.750
455
10,00% - 50,00% - 100,00% 146.226.906.750
- - -
10,00% - 50,00% - 100,00% -
50,00% - 50,00% - 100,00% -
100,00% - 100,00% - 100,00% -
- - -
15,00% - 50,00% - 100,00% -
- - -
15,00% - 50,00% - 100,00% -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Page 456
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31 Desember 2025
December 31, 2025
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam
Angka Penuh)
Komponen Keuangan Carrying Amount by Remaining Maturity (in Full Amount)
No.
Financial Components
Tanpa Jangka Waktu1 < 6 bulan
No Maturity1 < 6 months
Posisi Faktor ASF Posisi
Position ASF Factor Position
1 2 3 4 5
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sisa Jangka Waktu Pengikatan Aset ≥
6 Bulan < 1 Tahun
3.1.2.2.2 > - -
Remaining encumbrance maturity ≥ 6
months < 1 year
Sisa Jangka Waktu Pengikatan Aset
≥ 1 Tahun
3.1.2.2.3 > - -
Remaining encumbrance maturity ≥
1 year
Lembaga Keuangan Dan Tanpa Agunan,
Termasuk Penempatan Dana (Tanpa Jangka
Waktu Dan Dengan Jangka Waktu) Pada
Lembaga Keuangan Lain Dan Bukan Untuk
3.1.3 - 350.000.000.000
Aktivitas Operasional
Financial institutions and unsecured,
including placements (without maturity and
with maturity) not for operational purposes
Bebas Dari Segala Klaim (Unencumbered)
3.1.3.1 - - 350.000.000.000
Unencumbered
Tidak Bebas Dari Segala Klaim
3.1.3.2 - (Encumbered) - -
456 Encumbered
Sisa Jangka Waktu Pengikatan Aset
< 6 Bulan
3.1.3.2.1 > - -
Remaining encumbrance maturity <
6 months
Sisa Jangka Waktu Pengikatan Aset ≥
6 Bulan < 1 Tahun
3.1.3.2.2 > - -
Remaining encumbrance maturity ≥ 6
months < 1 year
Sisa Jangka Waktu Pengikatan Aset
≥ 1 Tahun
3.1.3.2.3 > - -
Remaining encumbrance maturity ≥
1 year
Perusahaan Non-Keuangan, Nasabah
Perorangan Dan Nasabah Usaha Mikro
& Usaha Kecil, Pemerintah Indonesia,
Pemerintah Negara Lain, Entitas Sektor Publik
Dan Pinjaman Lain, Yang Diantaranya:
3.1.4 255.863.054.042 918.712.442.122
Non-financial corporates, retail customers,
micro and small business customers,
Government of Indonesia, foreign
governments, public sector entities, and other
loans, including:
Dikenakan Bobot Risiko ≤ 35% Dalam
Perhitungan ATMR Risiko Kredit Dengan
Pendekatan Standar
3.1.4.1 - Assigned a Risk Weight of ≤ 35% in the - -
Calculation of Credit Risk-Weighted
Assets (RWA) under the Standardized
Approach
Bebas Dari Segala Klaim
3.1.4.1.1 > (Unencumbered) - -
Unencumbered
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Total Nilai Tertimbang
≥ 6 bulan-< 1 tahun ≥ 1 tahun
Total Weighted Amount
≥ 6 months-< 1 year ≥ 1 year
Faktor ASF Posisi Faktor ASF Posisi Faktor ASF
ASF Factor Position ASF Factor Position ASF Factor
6 7 8 9 10 11
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
50,00% - 50,00% - 100,00% -
100,00% - 100,00% - 100,00% -
- - 52.500.000.000
15,00% - 50,00% - 100,00% 52.500.000.000
- - -
457
15,00% - 50,00% - 100,00% -
50,00% - 50,00% - 100,00% -
100,00% - 100,00% - 100,00% -
1.839.016.127.371 13.215.558.189.641 12.612.088.745.942
- - -
50,00% - 50,00% - 65,00% -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam
Angka Penuh)
Komponen Keuangan Carrying Amount by Remaining Maturity (in Full Amount)
No.
Financial Components
Tanpa Jangka Waktu1 < 6 bulan
No Maturity1 < 6 months
Posisi Faktor ASF Posisi
Position ASF Factor Position
1 2 3 4 5
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tidak Bebas Dari Segala Klaim
3.1.4.1.2 > (Encumbered) - -
Encumbered
Sisa Jangka Waktu Pengikatan
Aset < 6 Bulan
3.1.4.1.2.1 1 - -
Remaining encumbrance
maturity < 6 months
Sisa Jangka Waktu Pengikatan
Aset ≥ 6 Bulan < 1 Tahun
3.1.4.1.2.2 2 - -
Remaining encumbrance
maturity ≥ 6 months < 1 year
Sisa Jangka Waktu Pengikatan
Aset ≥ 1 Tahun
3.1.4.1.2.3 3 - -
Remaining encumbrance
maturity ≥ 1 year
Dikenakan Bobot Risiko > 35% Dalam
Perhitungan ATMR Risiko Kredit Dengan
Pendekatan Standar
3.1.4.2 - Assigned a Risk Weight of ≤ 35% in the 255.863.054.042 918.712.442.122
Calculation of Credit Risk-Weighted
458 Assets (RWA) under the Standardized
Approach
Bebas Dari Segala Klaim
3.1.4.2.1 > (Unencumbered) 255.863.054.042 918.712.442.122
Unencumbered
Tidak Bebas Dari Segala Klaim
3.1.4.2.2 > (Encumbered) - -
Encumbered
Sisa Jangka Waktu Pengikatan
Aset < 6 Bulan
3.1.4.2.2.1 1 - -
Remaining encumbrance
maturity < 6 months
Sisa Jangka Waktu Pengikatan
Aset ≥ 6 Bulan < 1 Tahun
3.1.4.2.2.2 2 - -
Remaining encumbrance
maturity ≥ 6 months < 1 year
Sisa Jangka Waktu Pengikatan
Aset ≥ 1 Tahun
3.1.4.2.2.3 3 - -
Remaining encumbrance
maturity ≥ 1 year
Tagihan (Termasuk Pinjaman) Kepada Bank
Indonesia Dan Bank Sentral Negara Lain
Dengan Sisa Jangka Waktu Kurang Dari 1
Tahun Selain Surat Berharga Yang Diterbitkan
Atau Dijamin Oleh Bank Indonesia Dan Bank
3.1.5 - -
Sentral Negara Lain
Claims (including loans) to Bank Indonesia
and foreign central banks with remaining
maturity less than 1 year, excluding securities
issued or guaranteed by them
Bebas Dari Segala Klaim (Unencumbered)
3.1.5.1 - - -
Unencumbered
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Total Nilai Tertimbang
≥ 6 bulan-< 1 tahun ≥ 1 tahun
Total Weighted Amount
≥ 6 months-< 1 year ≥ 1 year
Faktor ASF Posisi Faktor ASF Posisi Faktor ASF
ASF Factor Position ASF Factor Position ASF Factor
6 7 8 9 10 11
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - -
50,00% - 50,00% - 65,00% -
50,00% - 50,00% - 65,00% -
100,00% - 100,00% - 100,00% -
1.839.016.127.371 13.215.558.189.641 12.612.088.745.942
459
50,00% 1.839.016.127.371 50,00% 13.215.558.189.641 85,00% 12.612.088.745.942
- - -
50,00% - 50,00% - 85,00% -
50,00% - 50,00% - 85,00% -
100,00% - 100,00% - 100,00% -
- - -
0,00% - 50,00% -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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December 31, 2025
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam
Angka Penuh)
Komponen Keuangan Carrying Amount by Remaining Maturity (in Full Amount)
No.
Financial Components
Tanpa Jangka Waktu1 < 6 bulan
No Maturity1 < 6 months
Posisi Faktor ASF Posisi
Position ASF Factor Position
1 2 3 4 5
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tidak Bebas Dari Segala Klaim
3.1.5.2 - (Encumbered) - -
Encumbered
Sisa Jangka Waktu Pengikatan Aset
< 6 Bulan
3.1.5.2.1 > - -
Remaining encumbrance maturity <
6 months
Sisa Jangka Waktu Pengikatan Aset ≥
6 Bulan < 1 Tahun
3.1.5.2.2 > - -
Remaining encumbrance maturity ≥ 6
months < 1 year
Sisa Jangka Waktu Pengikatan Aset
≥ 1 Tahun
3.1.5.2.3 > - -
Remaining encumbrance maturity ≥
1 year
Tagihan Kepada Bank Indonesia Dan Bank
Sentral Negara Lain (Contoh: Surat Berharga
Yang Diterbitkan Oleh Bank Indonesia Dan
3.1.6 - -
Bank Sentral Negara Lain)
Claims to Bank Indonesia and foreign central
460 banks (e.g., securities issued by them)
Bebas Dari Segala Klaim (Unencumbered)
3.1.6.1 - - -
Unencumbered
Tidak Bebas Dari Segala Klaim
3.1.6.2 - (Encumbered) - -
Encumbered
Sisa Jangka Waktu Pengikatan Aset
< 6 Bulan
3.1.6.2.1 > - -
Remaining encumbrance maturity <
6 months
Sisa Jangka Waktu Pengikatan Aset ≥
6 Bulan < 1 Tahun
3.1.6.2.2 > - -
Remaining encumbrance maturity ≥ 6
months < 1 year
Sisa Jangka Waktu Pengikatan Aset
≥ 1 Tahun
3.1.6.2.3 > - -
Remaining encumbrance maturity ≥
1 year
Kredit Beragun Rumah Tinggal, Yang
3.1.7 Diantaranya: - -
Residential mortgage loans, including:
Dikenakan Bobot Risiko ≤ 35% Dalam
Perhitungan ATMR Risiko Kredit Dengan
Pendekatan Standar
3.1.7.1 - Assigned a Risk Weight of ≤ 35% in the - -
Calculation of Credit Risk-Weighted
Assets (RWA) under the Standardized
Approach
Bebas Dari Segala Klaim
3.1.7.1.1 > (Unencumbered) - -
Unencumbered
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Total Nilai Tertimbang
≥ 6 bulan-< 1 tahun ≥ 1 tahun
Total Weighted Amount
≥ 6 months-< 1 year ≥ 1 year
Faktor ASF Posisi Faktor ASF Posisi Faktor ASF
ASF Factor Position ASF Factor Position ASF Factor
6 7 8 9 10 11
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- -
0,00% - 50,00% -
50,00% - 50,00% -
100,00% - 100,00% -
- - -
461
0,00% - 5,00% - 5,00% -
- - -
0,00% - 5,00% - 5,00% -
50,00% - 50,00% - 50,00% -
100,00% - 100,00% - 100,00% -
- - -
- - -
50,00% - 50,00% - 65,00% -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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31 Desember 2025
December 31, 2025
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam
Angka Penuh)
Komponen Keuangan Carrying Amount by Remaining Maturity (in Full Amount)
No.
Financial Components
Tanpa Jangka Waktu1 < 6 bulan
No Maturity1 < 6 months
Posisi Faktor ASF Posisi
Position ASF Factor Position
1 2 3 4 5
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tidak Bebas Dari Segala Klaim
3.1.7.1.2 > (Encumbered) - -
Encumbered
Sisa Jangka Waktu Pengikatan
Aset < 6 Bulan
3.1.7.1.2.1 1 - -
Remaining encumbrance
maturity < 6 months
Sisa Jangka Waktu Pengikatan
Aset ≥ 6 Bulan < 1 Tahun
3.1.7.1.2.2 2 - -
Remaining encumbrance
maturity ≥ 6 months < 1 year
Sisa Jangka Waktu Pengikatan
Aset ≥ 1 Tahun
3.1.7.1.2.3 3 - -
Remaining encumbrance
maturity ≥ 1 year
Dikenakan Bobot Risiko > 35% Dalam
Perhitungan ATMR Risiko Kredit Dengan
Pendekatan Standar
3.1.7.2 - Assigned a Risk Weight of ≤ 35% in the - -
Calculation of Credit Risk-Weighted
462 Assets (RWA) under the Standardized
Approach
Bebas Dari Segala Klaim
3.1.7.2.1 > (Unencumbered) - -
Unencumbered
Tidak Bebas Dari Segala Klaim
3.1.7.2.2 > (Encumbered) - -
Encumbered
Sisa Jangka Waktu Pengikatan
Aset < 6 Bulan
3.1.7.2.2.1 1 - -
Remaining encumbrance
maturity < 6 months
Sisa Jangka Waktu Pengikatan
Aset ≥ 6 Bulan < 1 Tahun
3.1.7.2.2.2 2 - -
Remaining encumbrance
maturity ≥ 6 months < 1 year
Sisa Jangka Waktu Pengikatan
Aset ≥ 1 Tahun
3.1.7.2.2.3 3 - -
Remaining encumbrance
maturity ≥ 1 year
Surat Berharga Yang Tidak Mengalami Gagal
Bayar Dan Non-HQLA Serta Saham Yang
Diperdagangkan Di Bursa Dan Non-HQLA,
3.2 b - -
Dengan Syarat Tertentu
Non-defaulted securities and non-HQLA listed
shares meeting certain criteria
Bebas Dari Segala Klaim (Unencumbered)
3.2.1 - -
Unencumbered
Tidak Bebas Dari Segala Klaim (Encumbered)
3.2.2 - -
Encumbered
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Total Nilai Tertimbang
≥ 6 bulan-< 1 tahun ≥ 1 tahun
Total Weighted Amount
≥ 6 months-< 1 year ≥ 1 year
Faktor ASF Posisi Faktor ASF Posisi Faktor ASF
ASF Factor Position ASF Factor Position ASF Factor
6 7 8 9 10 11
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - -
50,00% - 50,00% - 65,00% -
50,00% - 50,00% - 65,00% -
100,00% - 100,00% - 100,00% -
- - -
463
50,00% - 50,00% - 85,00% -
- - -
50,00% - 50,00% - 85,00% -
50,00% - 50,00% - 85,00% -
100,00% - 100,00% - 100,00% -
- - -
50,00% - 50,00% - 85,00% -
- - -
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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31 Desember 2025
December 31, 2025
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam
Angka Penuh)
Komponen Keuangan Carrying Amount by Remaining Maturity (in Full Amount)
No.
Financial Components
Tanpa Jangka Waktu1 < 6 bulan
No Maturity1 < 6 months
Posisi Faktor ASF Posisi
Position ASF Factor Position
1 2 3 4 5
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sisa Jangka Waktu Pengikatan Aset < 6
Bulan
3.2.2.1 - - -
Remaining encumbrance maturity < 6
months
Sisa Jangka Waktu Pengikatan Aset ≥ 6
Bulan < 1 Tahun
3.2.2.2 - - -
Remaining encumbrance maturity ≥ 6
months < 1 year
Sisa Jangka Waktu Pengikatan Aset ≥ 1
3.2.2.3 - Tahun - -
Remaining encumbrance maturity ≥ 1 year
Aset Yang Memiliki Pasangan Liabilitas Yang Saling
4 Bergantung - 0,00% -
Assets with interdependent liabilities
Aset Lainnya
5 817.143.873.960 221.397.455.890
Other assets:
Komoditas Fisik Yang Diperdagangkan, Termasuk
5.1 a Emas - 85,00%
Physical traded commodities, including gold
464 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)
Keterangan: Faktor RSF Diisi Dengan Faktor RSF
5.2 b -
Yang Paling Maksimal Antara 85% Atau Faktor RSF
Asli Dari Aset Tersebut
Cash, securities, and other assets posted as initial
margin for derivative contracts and default fund
contributions at CCP
NSFR Aset Derivatif
5.3 c -
NSFR derivative assets
20% Liabilitas Derivatif Sebelum Dikurangi Dengan
Variation Margin
5.4 d -
20% of derivative liabilities before deduction of
variation margin
Piutang Tanggal Perdagangan
5.5 e - 0,00% -
Trade date receivables
Kredit Atau Pinjaman Dengan Kualitas Kurang
Lancar, Diragukan Dan Macet (Non-Performing
5.6 f 132.639.402.392 100,00% 2.041.075.074
Loan)
Non-performing loans
Saham Yang Tidak Diperdagangkan Di Bursa
5.7 g - -
Unlisted shares
Aset Tetap
5.8 h 651.214.223.808 -
Fixed assets
Faktor Pengurang Modal
5.9 i 33.290.247.760 -
Capital deduction items
Surat Berharga Yang Gagal Bayar
5.10 j - -
Defaulted securities
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Total Nilai Tertimbang
≥ 6 bulan-< 1 tahun ≥ 1 tahun
Total Weighted Amount
≥ 6 months-< 1 year ≥ 1 year
Faktor ASF Posisi Faktor ASF Posisi Faktor ASF
ASF Factor Position ASF Factor Position ASF Factor
6 7 8 9 10 11
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
50,00% - 50,00% - 85,00% -
50,00% - 50,00% - 85,00% -
100,00% - 100,00% - 100,00% -
0,00% - 0,00% - 0,00% -
6.864.531.136 181.280.387.892 542.181.777.310
-
465
0,00% - 0,00% - 0,00% -
100,00% - 100,00% - 100,00% -
100,00% - 100,00% - 100,00% -
0,00% - 0,00% - 0,00% -
100,00% 4.600.678.601 100,00% 175.601.178.052 100,00% 314.882.334.120
100,00% - 100,00% - 100,00% -
100,00% - 100,00% - 100,00% -
100,00% - 100,00% - 100,00% -
100,00% - 100,00% - 100,00% -
Analisis dan Pembahasan Manajemen
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December 31, 2025
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam
Angka Penuh)
Komponen Keuangan Carrying Amount by Remaining Maturity (in Full Amount)
No.
Financial Components
Tanpa Jangka Waktu1 < 6 bulan
No Maturity1 < 6 months
Posisi Faktor ASF Posisi
Position ASF Factor Position
1 2 3 4 5
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Aset Lainnya Yang Tidak Bebas Dari Segala Klaim
(Encumbered) Keterangan: Faktor RSF Diisi
Dengan Faktor RSF Aset Saat Bebas Dari Segala
5.11 k -
Klaim (Unencumbered)
Other encumbered assets (RSF based on
unencumbered factor)
Aset Lainnya Yang Tidak Masuk Dalam Kategori
5.12 l Diatas**) - 100,00% 219.356.380.815
Other assets not included above
Total Aset
6 2.385.661.480.407 4.358.570.455.923
Total assets
Transaksi Rekening Administratif
Off-Balance Sheet Transactions
Kewajiban Komitmen Dalam Bentuk Fasilitas Kredit
Dan Fasilitas Likuiditas Yang Bersifat Tidak Dapat
Dibatalkan (Irrevocable) Atau Dapat Dibatalkan
7 a Dengan Syarat (Conditionally Revocable) -
Commitments in the form of credit and liquidity
facilities that are irrevocable or conditionally
revocable
466 Fasilitas Kredit Dan Fasilitas Likuiditas Yang
Bersifat Dapat Dibatalkan Tanpa Syarat
8 b (Unconditionally Revocable) -
Credit and liquidity facilities that are
unconditionally revocable
Kewajiban Yang Berasal Dari Instrumen Trade
Finance (Termasuk Garansi Dan Letters Of Credit
9 c (L/C)) -
Obligations from trade finance instruments
(including guarantees and letters of credit)
Letters Of Credit (L/C) Dan Garansi Yang Tidak
Terkait Dengan Kewajiban Trade Finance
10 d -
Letters of credit and guarantees not related to
trade finance
Kewajiban Non-Kontraktual
11 e -
Non-contractual obligations
Total Transaksi Rekening Administratif
12 - -
Total off-balance sheet transactions
Total REQUIRED STABLE FUNDING (RSF)
13 2.385.661.480.407 4.358.570.455.923
Total required stable funding (RSF)
Rasio Pendanaan Stabil Bersih (Net Stable Funding Ratio (%))
14
Net stable funding ratio (%)
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Total Nilai Tertimbang
≥ 6 bulan-< 1 tahun ≥ 1 tahun
Total Weighted Amount
≥ 6 months-< 1 year ≥ 1 year
Faktor ASF Posisi Faktor ASF Posisi Faktor ASF
ASF Factor Position ASF Factor Position ASF Factor
6 7 8 9 10 11
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
mengikuti RSF aset saat bebas dari segala klaim 1.179.192.360 100,00% 1.179.192.360
100,00% 2.263.852.535 100,00% 4.500.017.480 100,00% 226.120.250.830
3.001.061.260.796 14.013.741.775.996 13.394.120.967.678
5,00% - 5,00% - 5,00% -
467
0,00% - 0,00% - 0,00% -
3,00% - 3,00% - 3,00% -
5,00% - 5,00% - 5,00% -
5,00% - 5,00% - 5,00% -
- - -
3.001.061.260.796 14.013.741.775.996 13.394.120.967.678
107,01%
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Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Penerapan Manajemen Risiko likuiditas (LIQA) Implementation of Liquidity Risk Management (LIQA)
Manajemen Risiko likuiditas (LIQA)
Liquidity Risk Management (LIQA)
1. Tata kelola pengelolaan risiko likuiditas. 1. Liquidity risk management governance.
Bank telah menetapkan Risk Appetite untuk Risiko The Bank has established a Risk Appetite for Liquidity
Likuiditas yang tercantum dalam Rencana Bisnis Bank Risk as referred to in the Bank’s Business Plan and the
dan Bank akan selalu berusaha memenuhi kebutuhan Bank will at all times seek to meet customers’ immediate
pengambilan dana nasabah seketika dan kebutuhan fund withdrawal needs and credit disbursement needs
pencairan kredit sesuai dengan strategi Bank yang mampu according to the Bank’s strategy which is capable of
menjaga reputasi yang baik. maintaining a good reputation.
2. Kerangka Manajemen Risiko. 2. Risk Management Framework.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
a. Bank telah memiliki BPP Pengendalian Risiko Likuiditas a. Bank has had Liquidity Risk Management BPP
b. Bank telah memiliki penetapan limit risk atas risiko
likuiditas. b. Bank has made determination of risk limits for liquidity
c. Bank telah memilik ketentuan Contigency Funding risk.
Plan di dalam BPP Stress Testing Risiko Likuiditas. c. Bank has established Contingency Funding Plan
terms in Liquidity Risk Stress Testing BPP.
3. Proses Manajemen Risiko. 3. Risk Management Process
a. Telah memiliki ketentuan Contigency Funding Plan a. Has determined Contingency Funding Plan terms in
pada BPP Stress Testing Likuiditas dalam memastikan Liquidity Stress Testing BPP in order to ensure the
kemampuan Bank untuk memperoleh sumber Bank’s ability to obtain required funding sources
pendanaan yang diperlukan secara tepat dan dengan appropriately and at a reasonable cost when the Bank
biaya yang wajar disaat Bank mengalami kondisi krisis. deals with a crisis condition.
b. Metode pengukuran risiko likuiditas meliputi rasio b. Liquidity risk measurement methods include liquidity
likuiditas termasuk profil risiko, giro wajib minimum, ratios including risk profiles, minimum statutory giro,
stress testing dan proses pemantauan risiko likuiditas liquidity risk stress testing and monitoring processes
yang dilakukan secara harian, bulanan dan triwulan, carried out on a daily, monthly and quarterly basis,
mencakup: including:
• Pemantauan terhadap kecukupan giro wajib • Monitoring the adequacy of the minimum
minimum (GWM), Penyangga Likuiditas statutory giro (GWM), Macroprudential
468 Makroprudensial (PLM) dan posisi rasio
Intermediasi Makroprudensial (RIM) untuk
Liquidity Buffer (PLM) and the position of the
Macroprudential Intermediation ratio (RIM) for
perhitungan GWM. calculating the GWM.
• Pemantauan terhadap perkembangan Rasio • Monitoring of the development of Macroprudential
Intermediasi Makroprudensial (RIM). Intermediation Ratio (RIM).
• Pemantauan terhadap perkembangan Dana Pihak • Monitoring of development of Third Party Funds
Ketiga (DPK). (DPK).
• Pemantauan terhadap perkembangan Aktiva • Monitoring of development of Liquid Assets (DPK).
Likuid (DPK).
• Pemantauan terhadap kepatuhan ketentuan • Monitoring of compliance with the regulatory
regulator dan limit risk. provisions and risk limits.
• Pemantauan terhadap likuiditas bank melalui • Monitoring of the bank’s liquidity via liquiditi ratios
rasio-rasio likuiditas (ALDPK, ALNCD, LDR). (ALDPK, ALNCD, LDR).
• Rekomendasi tindaklanjut atas pantauan yang • Recommended follow-up on the monitoring
dilakukan terkait dengan adanya risiko likuiditas. conducted in connection with the liquidity risk.
c. Strategi dalam meningkatkan likuiditas Bank melalui: c. Strategies in increasing the Bank’s liquidity by:
• Tetap menjaga likuiditas dengan mengutamakan • Regularly maintaining liquidity by prioritizing
diversifikasi sumber dana dan mengupayakan diversified sources of funds and seeking the entry
masuknya sumber-sumber dana baru. of new sources of funds.
• Mengelola sumber pendanaan Bank dan tenor • The Bank’s funding sources are managed and
harus terdiversifikasi secara tepat setiap saat terms must be appropriately diversified at all times
untuk menghindari konsentrasi dana yang tidak in order to avoid inappropriate concentration
semestinya menurut jenis, tenor, counterparty, of funds by the type, term, counterparty, and to
serta untuk mencapai struktur pendanaan achieve an optimal funding structure in order to
yang optimal dalam rangka untuk membiayai finance the distribution of Bank’s funds efficiently.
penyaluran dana Bank secara efisien.
• Menerapkan asas prudential banking dalam • Applying prudential banking principles in
melakukan penyaluran kredit dengan distributing credit by taking the maturity gap into
mempertimbangkan maturity gap. account.
• Memperbaiki portofolio aset, antara lain dengan • Revising asset portfolio, among other things,
cara mengalihkan aset yang kurang marketable ke by transferring less marketable assets to more
yang lebih marketable. marketable ones.
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Manajemen Risiko likuiditas (LIQA)
Liquidity Risk Management (LIQA)
d. Stress Testing likuiditas yang digunakan bertujuan d. The liquidity stress testing used aims to anticipate
untuk antisipasi dalam menghadapi risiko the risk of uncertainty due to reasonably large fund
ketidakpastian akibat adanya penarikan dana (DPK) withdrawals (DPK) which affect the Bank’s ability to
yang sangat besar yang mempengaruhi kemampuan provide funds and meet its maturing obligations.
Bank dalam penyediaan dana dan memenuhi
kewajibannya yang telah jatuh tempo.
Skenario stress secara spesifik pada Bank (Bank Bank Specific Stress Scenarios that can be used
Specific Stress Scenario), yang dapat digunakan include:
antara lain:
• Penarikan dana besar-besaran. • Large fund withdrawals
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
• Peningkatan kredit bermasalah. • Increase in non-performing credit.
• Hambatan dalam memperoleh pendanaan • Obstacles in obtaining funding with or without
dengan atau tanpa jaminan (secured atau security (secured or unsecured).
unsecured).
• Keterbatasan dalam melakukan transaksi • Limitations in making exchange transactions
pertukaran (konversi) valuta tertentu. (conversion) of certain currency.
• Gangguan/kegagalan sistem yang mendukung • Disturbances/failure of system supporting the
operasional Bank. Bank’s operations.
• Skenario stress pada pasar (General Market Stress • Stress scenario on market (General Market Stress
Scenario) yang dapat digunakan antara lain: Scenario) that can be used includes:
• Gangguan sistem ekonomi makro, kondisi ini dapat • Macroeconomic system disruption, where this
berupa resesi ekonomi yang terjadi pada lingkup condition can take the form of an economic
nasional atau regional. Hal ini ditandai dengan recession that occurs at the national or regional
memburuknya indikator-indikator ekonomi makro level. It is characterized by deterioration of
seperti tingkat inflasi, nilai tukar, dan lain-lain. macroeconomic indicators such as inflation rate,
exchange rate, etc.
• Perubahan kondisi pasar, baik lokal maupun • Changes in market conditions, both local and
global, likuiditas ketat, penurunan harga saham, global, tight liquidity, decline in share prices, and/
dan/atau pelebaran rentang antara kuotasi beli or widening of the range between purchase and
dan jual (bid and ask spread), gangguan pada sale quotations (bid and ask spread), disruption to
pasar modal. the capital market.
• Perubahan indikator ekonomi, misalnya tingkat • Changes in economic indicators, for example 469
inflasi, perubahan suku bunga, dan/atau inflation rates, changes in interest rates, and/or
depresiasi/apresiasi valuta. currency depreciation/appreciation.
• Gangguan pada sistem pembayaran • Disruption in payment system.
• Operasional bank yang sangat bergantung • The Bank’s operations which are highly
kepada sistem pembayaran/transfer dana baik dependent on payment/fund transfer systems,
nasional maupun internasional dapat terganggu both national and international, can be disrupted
apabila sistem ini tidak berjalan dengan baik. if these systems do not operate properly.
Untuk scenario General Market Crisis (GMC) dan General Market Crisis (GMC) and Bank Specific
Bank Specific Crisis (BSC) yang dipergunakan oleh Crisis (BSC) scenarios are used by the Bank to test
Bank adalah menguji ketahanan likuiditas Bank atas the resilience of the Bank’s liquidity for large fund
penarikan dana yang besar berdasarkan data historis withdrawals based on the Bank’s historical data
Bank dari peningkatan penarikan dana dalam kondisi from the increase in fund withdrawals under normal
normal yang disimulasikan terjadi pada Bank ditambah conditions which are simulated to occur at the
dengan penarikan masing-masing 10 deposan Bank plus the withdrawals by top 10 depositors and
terbesar dan 25 deposan terbesar sampai dengan 5 top 25 depositors for the next 5 days and 30 days,
hari dan 30 hari ke depan. respectively.
Atas hasil simulasi tersebut kemudian dibuat usulan: From the results of such simulations, the following
proposals are made:
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Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Manajemen Risiko likuiditas (LIQA)
Liquidity Risk Management (LIQA)
• Strategi penentuan limit-limit primary reserve, • Strategies of defining primary reserve, secondary
secondary reserve dan tertiary reserve yang reserve and tertiary reserve limits which the Bank
harus dijaga oleh Bank dalam menghadapi rush. must maintain in dealing with the rush.
• Hasil kaji ulang terhadap strategi memelihara • Results of reviewing the strategy of maintaining
hubungan dengan nasabah. relationships with customers.
• Hasil kaji ulang terhadap strategi memelihara • Results of reviewing the strategy of maintaining
hubungan dengan counterparty. relationships with counterparties.
• Hasil kaji ulang terhadap strategi memelihara • Results of reviewing the strategy of maintaining
hubungan dengan pihak terkait. relationships with relevant parties.
• Hasil kaji ulang strategi diversifikasi simpanan. • Results of reviewing savings diversification
strategy.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Identifikasi risiko likuiditas merupakan proses Liquidity risk identification is the process of obtaining
memperoleh dan menganalisis sumber-sumber risiko and analyzing sources of liquidity risk inherent in
likuiditas yang melekat pada seluruh aktivitas bisnis/ any business activities/transactions/products with
transaksi/produk yang dapat memberikan dampak financial impact on the Bank.
finansial bagi Bank.
Setiap aktivitas/produk/transaksi dianalisis dan Each activity/product/transaction is analyzed and
dibedakan untuk memastikan bahwa setiap Risiko distinguished to ensure that each Liquidity Risk has
Likuiditas telah diidentifikasi, diukur secara akurat, been identified, measured accurately, managed
dikelola sesuai dengan metode yang tepat, dan according to appropriate methods, and controlled
dikendalikan dengan baik. properly.
Pengelolaan risiko likuiditas bertujuan untuk Liquidity risk management aims to minimize the
meminimalkan kemungkinan ketidakmampuan Bank possibility of the Bank’s inability to obtain cash flow
dalam memperoleh sumber pendanaan arus kas, dan funding sources, and build structural liquidity strength
membangun kekuatan likuiditas struktural neraca of the Bank’s balance sheet in order to support
Bank untuk mendukung pertumbuhan jangka panjang sustainable long-term growth.
yang berkesinambungan.
Bank telah melakukan pantauan portofolio Surat The Bank has monitored the portfolio of securities it
470 berharga yang dimiliki baik komposisi, nominal dan owns in terms of composition, nominal and maturity
jatuh tempo sebagai langkah pengendalian terhadap as a control measure against the Bank’s liquidity risk
limit-limit risiko likuiditas Bank. limits.
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Perhitungan Risiko Operasional -Bank secara Individual Operational Risk Calculation – Bank on an Individual Basis
31 Desember 2025
December 31, 2025
No. Pendekatan Yang Digunakan
Approach Used 2018 2019
(1) (2) (3) (4)
Pendapatan Bruto
Gross Income
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pendapatan Bunga
1.a 0 0
Interest income
Beban Bunga
1.b 0 0
Interest expense
Pendapatan bunga net (1.a -1.b)
1 0 0
Net interest income (1.a -1.b)
Pendapatan deviden, komisi/provisi/fee
2.a 0 0
Income from dividends, commissions/provisions/fees
Keuntungan transaksi spot dan derivatif
2.b 0 0
Spot and derivative transaction profits
Peningkatan nilai wajar (MTM) surat berharga
2.c 0 0
Increased fair value (MTM) of securities
Peningkatan nilai wajar (MTM) kredit yang diberikan
2.d 0 0
Increased fair value (MTM) of credits granted
Peningkatan nilai wajar (MTM) aset keuangan lainnya
2.e 0 0
Increased fair value (MTM) of other financial assets
Keuntungan dari penjualan surat berharga dalam trading book-
2.f Diperdagangkan 0 0 471
Profits from the sale of securities in trading book-Negotiable
Keuntungan dari penjualan kredit dalam trading book-Diperdangkan
2.g 0 0
Profits from the sale of credit in trading book-Negotiable
Keuntungan dari penjualan aset keuangan lainnya dalam trading book-
2.h Diperdagangkan 0 0
Profits from the sale of other financial assets in trading book-Negotiable
Pendapatan non bunga lainnya 179 2430
2.i 0 0
Other non-interest income 179 2430
Total Pendapatan non bunga ( ∑ 2.a ...2.i)
2 0 0
Total non-interest income ( ∑ 2.a ...2.i)
Komisi/provisi /fee
3.a 0 0
Commissions/provisions/fees
Kerugian transaksi spot dan derivatif
3.b 0 0
Spot and derivative transaction losses
Penurunan nilai wajar (MTM) surat berharga
3.c 0 0
Decreased fair value (MTM) of securities
Penurunan nilai wajar (MTM) kredit yang diberikan
3.d 0 0
Decreased fair value (MTM) of credit granted
Penurunan nilai wajar (MTM) aset keuangan lainnya
3.e 0 0
Decreased fair value (MTM) of other financial assets
Kerugian dari penjualan surat berharga dalam trading book-
3.f Diperdagangkan 0 0
Losses from sale of securities in trading book-Negotiable
Kerugian dari penjualan kredit dalam trading book-Diperdagangkan
3.g 0 0
Losses from sale of credit in trading book-Negotiable
Kerugian dari penjualan aset keuangan lainnya dalam trading book-
3.h Diperdagangkan 0 0
Losses from sale of other financial assets in trading book-Negotiable
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31 Desember 2025
December 31, 2025
No. Pendekatan Yang Digunakan
Approach Used 2018 2019
(1) (2) (3) (4)
3 Total Beban non bunga ( ∑ 3.a ...3.h)
3 0 0
Total non-interest charge ( ∑ 3.a ...3.h)
Pendapatan Bruto ( 1 + 2-3 )
A. 0 0
Gross Income ( 1 + 2-3 )
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Rata-rata Pendapatan Bruto ( ∑ A1...A3/n**)
B. 0 0
Average Gross Income ( ∑ A1...A3/n**)
Beban Modal untuk Risiko Operasional (15% X B)
C. 0 0
Capital Charge for Operational Risk (15% X B)
ATMR untuk Risiko Operasional (12,5 X C )
D. 0 0
ATMR for Operational Risk (12.5 X C)
Tatacara Perhitungan Pendapatan Bruto Dalam Rangka Method for Calculating Gross Income for the Purpose of
Menghitung ATMR Untuk Risiko Operasional Posisi: 2025 Computing RWA for Operational Risk Position: 2025
Sandi LBU Sandi LBU Periode
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A. INDIKATOR BISNIS
A. BUSINESS INDICATORS
472 1. KBSD (Komponen bunga, sewa, dan dividen)
KBSD (Interest, lease, and dividend component)
1.1. Pendapatan Bunga Bruto
Gross Interest Income
1.1.a. Pendapatan bunga
101-145 1000 2.027.058 2.178.029 2.320.408
Interest income
1.1.b. Beban Bunga
181-230 1300 715.623 834.803 1.044.462
Interest Charga
Pendapatan bunga net (1.1a -1.1b)
1.311.434 1.343.227 1.275.947
Net interest income (1.1a -1.1b)
Rata-rata pendapatan bunga
nett ( ∑ 1.1a…1.1b/n**)
1.310.203
Average net interest income
( ∑ 1.1a…1.1b/n**)
1.2. Aktiva Produktif
Productive Assets
1.2.a. Kas
100
Cash
1.2.b. Penempatan pada Bank
Indonesia 120 3.746.302 2.038.629 1.400.555
Investment in Bank Indonesia
1.2.c. Penempatan pada Bank Lain
130 7.404 115.487 158.925
Investment in Other Banks
1.2.d. Tagihan spot dan derivatif
135 - - -
Spot and derivative receivables
1.2.e. Surat berharga yang dimiliki
555.115 964.933 1.853.277
Securities owned
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1.2.f. Tagihan atas surat berharga
dengan janji dibeli kembali
(repo)
160 - 281.844 292.963
Receivables of marketable
securities sold with agreements
to repurchase (repo)
1.2.g. Tagihan atas surat berharga
dengan janji dijual kembali
(reverse repo)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
164 1.693.168 1.861.907 447.605
Receivables of marketable
securities sold with agreements
to resale (reverse repo)
1.2.h. Tagihan akseptasi
166 - - -
Acceptance receivables
1.2.i. Kredit
13.501.560 14.850.716 16.130.663
Credit
1.2.j. Pembiayaan syariah
174 - - -
Sharia financing
1.2.k. Penyertaan
200 978 978 978
Investments
1.2.l. Aset keuangan lainnya
230 87.186 144.390 97.642
Other financial assets
Total Aktiva Produktif (1.2a -1.2b)
19.591.713 20.258.885 20.382.607
Total Productive Assets (1.2a-1.2b)
Rata-rata aktiva produktif ( ∑
1.2a…1.2j/n**)
20.077.735
Average productive assets
( ∑ 1.2a…1.2j/n**) 473
1.3. Pendapatan deviden
161-170 2170-2260 297 363 441
Dividend income
Rata-rata pendapatan deviden ( ∑
1.3…1.3/n**)
367
Average dividend income
( ∑ 1.3…1.3/n**)
KBSD Min [Abs(Pendapatan Bunga -
Beban Bunga) ; 2,25% Aset Produktif] +
Pendapatan Dividen
452.116
KSBD Min [Abs(Interest Income-
Interest Charge); 2.25% of Productive
Assets] + Dividend Income
2. Komponen Jasa (KJ)
Service Components (KJ)
2.1. Pendapatan Komisi, fee, dan
administrasi
3.065 5.842 94.062
Commission, fee, and administration
income
Rata-rata Pendapatan Komisi, fee, dan
administrasi ( ∑ 2.3…2.3/n**)
Average Commission, fee, and 34.323
administration income
( ∑ 2.3…2.3/n**)
2.2. Beban Komisi, fee, dan administrasi
Commission, fee, and administration 265 - -
charge
Rata-rata Beban Komisi, fee, dan
administrasi ( ∑ 2.3…2.3/n**)
Average Commission, fee, and 88
administration charge
( ∑ 2.3…2.3/n**)
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2.3. Pendapatan operasional selain bunga
(Pendapatan lainnya)
- - 21
Operational income other than interest
(Other income)
Rata-rata pendapatan operasional
selain bunga ( ∑ 2.1…2.1/n**)
7
Average operational income other than
interest ( ∑ 2.1…2.1/n**)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2.4. Beban operasional selain bunga
(Beban lainnya)
6.732 0 1.086
Operational charge other than interest
(Other charge)
Rata-rata beban operasional selain
bunga ( ∑ 2.2…2.2/n**)
2.606
Average operational charge other than
interest ( ∑ 2.2…2.2/n**)
KJ = Max [Pendapatan Operasional
Lainnya; Beban Operasional Lainnya] + Max
[Pendapatan Jasa dan Komisi; Biaya Jasa
dan Komisi]
36.929
KJ = Max [Other Operating Income; Other
Operating Expenses] + Max [Service
and Commission Income; Service and
Commission Expenses]
3. Komponen Keuangan (KK)
Financial Composnents (KK)
3.1. TOTAL LABA ((RUGI) Banking Book
- - -
474
TOTAL PROFIT (LOSS) of Banking Book
Rata-rata Total Laba (Rugi) Banking
Book ( ∑ 3.1a…3.1c/n**)
-
Average Total Profit (Loss) of Banking
Book ( ∑ 3.1a…3.1c/n**)
3.2. TOTAL LABA ((RUGI) Trading Book
- - -
TOTAL PROFIT (LOSS) of Trading Book
Rata-rata Total Laba (Rugi) Trading
Book ( ∑ 3.2a…3.2b/n**)
-
Average Total Profit (Loss) of Trading
Book ( ∑ 3.2a…3.2b/n**)
Rata-rata komponen keuangan ( ∑
3.1…3.2/n**)
-
Average financial components
( ∑ 3.1…3.2/n**)
KK = Abs(Laba Rugi Bersih posisi Trading
Book + Abs(Laba Rugi Bersih posisi
Banking Book)
-
KK = Abs (Net Profit & Loss of Trading Book
position + Abs (Net Profit & Loss of Banking
Book position)
IB = KBSD + KJ + KK 489.045
KIB = IB X 58.685
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B. KERUGIAN OPERASIONAL 5 TAHUN TERAKHIR
B. OPERATIONAL LOSS OF THE LAST 5 YEARS
2. Beban Risiko Operasional
6.725 - -
Operational Risk Charge
Rata-rata beban risiko operasional
( ∑ 2.1…2.1/n**)
4.672
Average operational risk charge
( ∑ 2.1…2.1/n**)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
KKRO = 15 x rata-rata kerugian operasional 70.076
5 tahun terakhir
KKRO = 5 x average operational loss of the 70.076
last 5 years
1,19
1,15
1,05
Pembulatan
1,05
Pembulatan
C. Modal Minimum Risiko Operasional (MMRO) = KIB X FPKI
61.620
C. Operational Risk Minimum Capital (MMRO) = KIB X FPKI
D. ATMR untuk Risiko Operasional (12,5 X C )
770.246
D. ATMR for Operational Risk (12.5 X C)
Tatacara Perhitungan Pendapatan Bruto Dalam Rangka Method for Calculating Gross Income for the Purpose of
475
Menghitung ATMR Untuk Risiko Operasional Posisi: 2024 Computing RWA for Operational Risk Position: 2024
Sandi LBU Sandi LBU Periode
Rekening Lama Baru Period
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A. INDIKATOR BISNIS
A. BUSINESS INDICATORS
1. KBSD (Komponen bunga, sewa, dan dividen)
KBSD (Interest, lease, and dividend component)
1.1. Pendapatan Bunga Bruto
Gross Interest Income
1.1.a. Pendapatan bunga
101-145 1000 2.009.237 2.027.058 2.178.029
Interest income
1.1.b. Beban Bunga
181-230 1300 850.759 715.623 834.803
Interest Charga
Pendapatan bunga net (1.1a -1.1b)
1.158.478 1.311.434 1.343.227
Net interest income (1.1a -1.1b)
Rata-rata pendapatan bunga
nett ( ∑ 1.1a…1.1b/n**)
1.271.046
Average net interest income
( ∑ 1.1a…1.1b/n**)
1.2. Aktiva Produktif
Productive Assets
1.2.a. Kas
100
Cash
1.2.b. Penempatan pada Bank
Indonesia 120 1.807.602 3.746.302 2.038.629
Investment in Bank Indonesia
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1.2.c. Penempatan pada Bank Lain
130 21.393 7.404 115.487
Investment in Other Banks
1.2.d. Tagihan spot dan derivatif
135 - - -
Spot and derivative receivables
1.2.e. Surat berharga yang dimiliki
264.251 555.115 964.933
Securities owned
1.2.f. Tagihan atas surat berharga
dengan janji dibeli kembali
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(repo)
160 - - 281.844
Receivables of marketable
securities sold with agreements
to repurchase (repo)
1.2.g. Tagihan atas surat berharga
dengan janji dijual kembali
(reverse repo)
164 2.388.186 1.693.168 1.861.907
Receivables of marketable
securities sold with agreements
to resale (reverse repo)
1.2.h. Tagihan akseptasi
166 - - -
Acceptance receivables
1.2.i. Kredit
13.081.843 13.501.560 14.850.716
Credit
1.2.j. Pembiayaan syariah
174 - - -
Sharia financing
1.2.k. Penyertaan
200 978 978 978
Investments
476 1.2.l. Aset keuangan lainnya
Other financial assets
230 85.568 87.186 144.390
Total Aktiva Produktif (1.2a -1.2b)
17.649.821 19.591.713 20.258.885
Total Productive Assets (1.2a-1.2b)
Rata-rata aktiva produktif ( ∑
1.2a…1.2j/n**)
19.166.806
Average productive assets
( ∑ 1.2a…1.2j/n**)
1.3. Pendapatan deviden
161-170 2170-2260 845 297 363
Dividend income
Rata-rata pendapatan deviden ( ∑
1.3…1.3/n**)
502
Average dividend income
( ∑ 1.3…1.3/n**)
KBSD Min [Abs(Pendapatan Bunga -
Beban Bunga) ; 2,25% Aset Produktif] +
Pendapatan Dividen
431.755
KSBD Min [Abs(Interest Income-
Interest Charge); 2.25% of Productive
Assets] + Dividend Income
2. Komponen Jasa (KJ)
Service Components (KJ)
2.1. Pendapatan Komisi, fee, dan
administrasi
2.890 3.065 5.842
Commission, fee, and administration
income
Rata-rata Pendapatan Komisi, fee, dan
administrasi ( ∑ 2.3…2.3/n**)
Average Commission, fee, and 3.932
administration income
( ∑ 2.3…2.3/n**)
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2.2. Beban Komisi, fee, dan administrasi
Commission, fee, and administration 1.240 265 -
charge
Rata-rata Beban Komisi, fee, dan
administrasi ( ∑ 2.3…2.3/n**)
Average Commission, fee, and 502
administration charge
( ∑ 2.3…2.3/n**)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2.3. Pendapatan operasional selain bunga
(Pendapatan lainnya)
- - -
Operational income other than interest
(Other income)
Rata-rata pendapatan operasional
selain bunga ( ∑ 2.1…2.1/n**)
-
Average operational income other than
interest ( ∑ 2.1…2.1/n**)
2.4. Beban operasional selain bunga
(Beban lainnya)
39.755 6.732 0
Operational charge other than interest
(Other charge)
Rata-rata beban operasional selain
bunga ( ∑ 2.2…2.2/n**)
15.496
Average operational charge other than
interest ( ∑ 2.2…2.2/n**)
KJ = Max [Pendapatan Operasional
Lainnya; Beban Operasional Lainnya] + Max
[Pendapatan Jasa dan Komisi; Biaya Jasa
477
dan Komisi]
19.428
KJ = Max [Other Operating Income; Other
Operating Expenses] + Max [Service
and Commission Income; Service and
Commission Expenses]
B. KERUGIAN OPERASIONAL 5 TAHUN TERAKHIR
B. OPERATIONAL LOSS OF THE LAST 5 YEARS
2. Beban Risiko Operasional
39.755 6.725 -
Operational Risk Charge
Rata-rata beban risiko operasional
( ∑ 2.1…2.1/n**)
4.672
Average operational risk charge
( ∑ 2.1…2.1/n**)
KKRO = 15 x rata-rata kerugian operasional 70.076
5 tahun terakhir
KKRO = 5 x average operational loss of the 70.076
last 5 years
1,29
1,23
1,08
Pembulatan
1,08
Pembulatan
C. Modal Minimum Risiko Operasional (MMRO) = KIB X FPKI
58.473
C. Operational Risk Minimum Capital (MMRO) = KIB X FPKI
D. ATMR untuk Risiko Operasional (12,5 X C )
730.916
D. ATMR for Operational Risk (12.5 X C)
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Perhitungan Risiko Operasional -Bank secara Konsolidasi Operational Risk Calculation – Bank on a Consolidated
dengan Perusahaan Anak Basis with Subsidiaries
Pendekatan Yang Digunakan
No.
Approach Used
2018
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3)
Pendapatan Bruto
Gross Income
Pendapatan bunga
1.a -
Interest income
Beban Bunga
1.b -
Interest expense
Pendapatan bunga net (1.a -1.b)
1 -
Net interest income (1.a - 1.b)
Pendapatan deviden, komisi/provisi/fee
2.a -
Dividend income, commissions/provisions/fees
Keuntungan transaksi spot dan derivatif
2.b -
Gains from spot and derivative transactions
Peningkatan nilai wajar (MTM) surat berharga
2.c -
Increase in fair value (MTM) of securities
Peningkatan nilai wajar (MTM) kredit yang diberikan
2.d -
Increase in fair value (MTM) of loans
478 2.e
Peningkatan nilai wajar (MTM) aset keuangan lainnya
Increase in fair value (MTM) of other financial assets
-
Keuntungan dari penjualan surat berharga dalam trading book-Diperdagangkan
2.f -
Gains from sale of securities in the trading book – traded
Keuntungan dari penjualan kredit dalam trading book-Diperdangkan
2.g -
Gains from sale of loans in the trading book – traded
Keuntungan dari penjualan aset keuangan lainnya dalam trading book-Diperdagangkan
2.h -
Gains from sale of other financial assets in the trading book – traded
Pendapatan non bunga lainnya 179 2430
2.i -
Other non-interest income 179,2430
Total Pendapatan non bunga ( ∑ 2.a ...2.i)
2 -
Total non-interest income (∑ 2.a … 2.i)
Komisi/provisi /fee
3.a -
Commissions/provisions/fees
Kerugian transaksi spot dan derivatif
3.b -
Losses from spot and derivative transactions
Penurunan nilai wajar (MTM) surat berharga
3.c -
Decrease in fair value (MTM) of securities
Penurunan nilai wajar (MTM) kredit yang diberikan
3.d -
Decrease in fair value (MTM) of loans
Penurunan nilai wajar (MTM) aset keuangan lainnya
3.e -
Decrease in fair value (MTM) of other financial assets
Kerugian dari penjualan surat berharga dalam trading book-Diperdagangkan
3.f -
Losses from sale of securities in the trading book – traded
Kerugian dari penjualan kredit dalam trading book-Diperdagangkan
3.g -
Losses from sale of loans in the trading book – traded
Kerugian dari penjualan aset keuangan lainnya dalam trading book-Diperdagangkan
3.h -
Losses from sale of other financial assets in the trading book – traded
3 Total Beban non bunga ( ∑ 3.a ...3.h)
3 -
Total non-interest expenses (∑ 3.a … 3.h)
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PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(4) (5) (3) (4) (5)
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Management Discussion and Analysis
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Pendekatan Yang Digunakan
No.
Approach Used
2018
(1) (2) (3)
Pendapatan Bruto ( 1 + 2-3 )
A. -
Gross income (1 + 2 - 3)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Rata-rata Pendapatan Bruto ( ∑ A1...A3/n**)
B. -
Average gross income (∑ A1 … A3 / n**)
Beban Modal untuk Risiko Operasional (15% X B)
C. -
Capital charge for operational risk (15% × B)
ATMR untuk Risiko Operasional (12,5 X C )
D. -
RWA for operational risk (12.5 × C)
Pengungkapan Kualitatif Risiko Operasional, Risiko Qualitative Disclosure of Operational Risk, Legal Risk,
Hukum, Risiko Reputasi, Risiko Strategik dan Risiko Reputational Risk, Strategic Risk, and Compliance Risk
Kepatuhan
Pengungkapan Kualitatif Umum
General Qualitative Disclosure
1. Pengungkapan Kualitatif Risiko Kredit 1. Qualitative Disclosure of Credit Risk
a. Pengungkapan kualitatif secara umum sebagaimana a. General qualitative disclosures as regulated in the
di atur dalam ketentuan Otoritas Jasa Keuangan provisions of Otoritas Jasa Keuangabn regarding
mengenai pedoman perhitungan aset tertimbang guidelines for calculation of risk-weighted assets for
menuru risiko untuk risiko kredit dengan menggunakan credit risk using a standard approach, regarding:
480 pendekatan standar, mengenai:
Informasi mengenai penerapan manajemen risiko Information regarding the implementation of risk
untuk risiko kredit, termasuk organisasi manajemen management for credit risk, including credit risk
risiko kredit, strategi manajemen risiko kredit management organizations, credit risk management
untuk aktivitas yang memiliki eksposur risiko kredit strategies for activities with significant credit risk
yang signifikan, kebijakan pengelolaan risiko exposure, credit concentration risk management
konsentrasi kredit, serta mekanisme pengukuran dan policies, and credit risk measurement and control
pengendalian risiko kredit; mechanisms;
i. Penerapan manajemen risiko kredit untuk risiko i. The implementation of credit risk management
kredit telah dilakukan dengan maksimal. Bank for credit risk has been carried out optimally.
telah melakukan mitigasi risiko kredit untuk The Bank has mitigated credit risk for activities
aktivitas yang memiliki eksposur kredit yang with significant credit exposure, such as always
signifikan seperti selalu mengedepankan prinsip prioritizing prudential banking principles, which
prudential banking yaitu meliputi: include:
• Prinsip konsolidasi eksposur, untuk • exposure consolidation principle, to confirm
mengetahui total eksposur kredit yang the total credit exposure obtained by one
diperoleh satu debitur grup ataupun non group or non-group debtor;
group;
• Prinsip one obligor, untuk mengetahui • one obligor principle, to confirm the total
total fasilitas kredit dari suatu kelompok credit facilities of a group of companies so
perusahaan sehingga tidak melampaui Batas that they do not exceed the Maximum Credit
Maksimum Pemberian Kredit (BMPK); Limit (BMPK);
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(4) (5) (3) (4) (5)
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PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - - - -
- - - - -
- - - - -
Pengungkapan Kualitatif Umum
General Qualitative Disclosure
• Self financing, bank memastikan bahwa calon • self financing, the bank ensures that
debitur menyediakan dana sendiri minimal prospective debtors provide their own funds
20% dan maksimal pembiayaan bank adalah of at least 20% and maximum bank financing
80% untuk jenis kredit modal dan investasi; is 80% for capital and investment credit types;
• Prinsip dasar analisa kredit, proses pemberian • basic principles of credit analysis, the
kredit harus didasarkan pada data yang
cukup dan wajar, dan keputusan pemberian
process of granting credit must be based on
sufficient and reasonable data, and decisions
481
kredit harus didasarkan atas analisis tertulis on granting credit must be based on written
baik secara kualitatif maupun kuantitatif; analysis both qualitatively and quantitatively;
• Prinsip penetapan Kualitas Aktiva Produktif, • principles for the determination of Productive
penetapan kualitas kredit berdasarkan Asset Quality, definition of credit quality based
penialain terhadap prospek usaha, kinerja on an assessment of business prospects,
debitur dan kemampuan membayar; dan debtor performance and ability to pay; and
• Prinsip monitoring dan pengawasan kredit, • principles of credit monitoring and
melaksanakan kegiatan pengawasan kredit supervision, performing credit supervision
secara aktif dan konsisten terhadap seluruh activities actively and consistently for all
fasilitas kredit yang telah diberikan. credit facilities that have been provided.
ii. Bank secara aktif menyalurkan kredit produktif ii. The Bank actively distributes productive credit,
salah satunya melalui penyaluran Kredit Usaha one of which is through the distribution of People’s
Rakyat (KUR) yang juga ikut mendukung program Business Credit (KUR), which also supports
pemerintah. Bank terus berkomitmen untuk government programs. The Bank continues to be
meningkatkan rasio kredit produktif committed to increasing the productive credit
ratio
iii. Bank melakukan pengukuran risiko kredit dengan iii. The Bank measures credit risk using a standard
metode pendekatan standar yaitu melakukan approach method, by calculating ATMR, CAR and
perhitungan ATMR, CAR dan penilaian ICAAP ICAAP assessment
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Pengungkapan Kualitatif Umum
General Qualitative Disclosure
iv. Bank melakukan pengendalian risiko kredit iv. The Bank controls credit risk by establishing credit
dengan menetapkan kebijakan perkreditan yang policies as stated in the Company Handbook
tertuang pada Buku Pedoman Perusahaan (BPP) (BPP) on Credit, determination and evaluation of
tentang Perkreditan, penetapan dan evaluasi Limit Risk Limits and conducting credit risk scoring.
Risk serta melakukan scoring risiko kredit
b. Pengungkapan risiko kredit dengan pendekatan b. Disclosure of credit risk by standard approach in
standar secara kualitatif mengenai: qualitative manner regarding:
i. Informasi mengenai kebijakan penggunaan i. information regarding policies on the use of rating
peringkat dalam perhitungan ATMR untuk Risiko in calculation of ATMR for Credit Risk;
Kredit;
ii. Dalam perhitungan ATMR, Bank selalu ii. In calculating ATMR, the Bank is always guided by
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
berpedoman pada SEOJK No. 42/SEOJK.03/2016 SEOJK Number 42/SEOJK.03/2016 on September
tanggal 28 September 2016 Tentang 28, 2016 concerning Guidelines for Calculation of
Pedoman Perhitungan Aset Tertimbang Menurut Credit Risk-Weighted Assets Using a Standard
Risiko Kredit Dengan Menggunakan Pendekatan Approach. So the use of rating always refers to the
Standar. Sehingga untuk penggunaan peringkat relevant SEOJK.
selalu mengacu pada SEOJK dimaksud.
iii. Kategori portofolio yang menggunakan peringkat; iii. Portfolio category that uses ratings; and
dan
iv. Sesuai SEOJK di atas, Bank menetapkan kategori iv. Subject to the foregoing SEOJK, the Bank
portofolio menggunakan peringkat. Per Desember determines portfolio categories using rating. As
2020, portofolio surat berharga pada Bank hanya of December 2020, the Bank’s securities portfolio
terdiri dari Surat Berharga Negara sehingga tidak only consisted of Government Securities and
memiliki peringkat. therefore had no rating.
v. Lembaga pemeringkat yang digunakan. v. rating agency utilized.
Lembaga pemeringkat yang digunakan Bank Rating agency utilized by the Bank is Fitch
adalah Fitch Ratings. Ratings.
c. Pengungkapan mitigasi risiko kredit dengan b. Disclosure of credit risk mitigation using standard
menggunakan pendekatan standar mengenai: approach on:
i. Informasi mengenai kebijakan Bank untuk jenis i. information on the Bank’s policies for the types of
agunan utama yang diterima primary collateral accepted
482 Agunan yang diterima oleh Bank bersifat
marketable, dapat dilakukan pengikatan dan
Collateral accepted by the Bank is marketable,
can be tied up and covers loans. The main types
meng-cover pinjaman. Jenis agunan utama yang of collateral accepted by the Bank are Cash
diterima oleh Bank adalah Agunan Tunai seperti Collateral such as deposits and securities issued
deposito dan surat berharga yang dikeluarkan by the government; and Non-Cash Collateral
oleh pemerintah; dan Agunan Non Tunai seperti such as land and/or land and buildings, machinery
tanah dan/atau tanah dan bangunan, mesin yang which forms an integral part of the land and 4
merupakan satu kesatuan dengan tanah dan (four)/more wheeled motorized vehicles.
kendaraan bermotor roda 4 (empat)/lebih.
ii. Informasi kebijakan, prosedur, dan proses untuk ii. information on policies, procedures, and
menilai dan mengelola agunan; processes of appraising and managing collateral;
• Agunan dinilai sesuai dengan BPP dan SOP • Collateral is assessed in accordance with
Perkreditan pada Divisi Kredit Komersial. Nilai BPP and Credit SOP in Commercial Credit
agunan dihitung dengan market value (nilai Division. The collateral value is calculated
pasar) dan liquidation value (nilai likuidasi) using market value and liquidation value
• Penilaian agunan dilakukan oleh Appraisal • Collateral appraisal is carried out by
Internal di bawah koordinasi Departemen Internal Appraisal under the coordination
Administrasi dan Laporan Kredit dan Appraisal of Administration and Credit Reports and
Eksternal apabila total pinjaman debitur ≥ External Appraisal Department if the debtor’s
Rp5.000.000.000,- (lima miliar rupiah) total loan is ≥ IDR5,000,000,000.00 (five
billion rupiah)
• Pengelolaan agunan dilakukan oleh Cabang • Collateral is managed by Credit management
pengelola kredit dan dilakukan monitoring branches and monitored and appraised
dan penilaian agunan secara berkala sesuai regularly according to applicable provisions.
ketentuan yang berlaku
• Pihak-pihak utama pemberi jaminan atau • principal parties providing security or
garansi dan kelayakan kredit dari pihak-pihak guarantee and credit worthiness of the
tersebut; parties;
Bank belum mengatur terkait pemberian The Bank has not regulated the provision
jaminan baik dalam bentuk personal of security either in the form of personal
guarantee maupun corporate guarantee guarantee or corporate guarantee
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Pengungkapan Kualitatif Umum
General Qualitative Disclosure
2. Pengungkapan Kualitatif Risiko Operasional 2. Qualitative Disclosure of Operational Risk
Penilaian Kualitas Penerapan Manajemen Risiko (KPMR) Quality Evaluation of Operational Risk Management
Operasional Implementation (KPMR)
a. Meningkatkan internalisasi Budaya Manajemen risiko a. Increasing internalization of operational risk
operasional. Management Culture.
b. Delegasi kewenangan yang jelas dan kuat sesuai b. Clear and firm delegation of authorities according to
ketentuan yang berlaku tanpa mengganggu applicable provisions without any disruption to the
operasional Bank. Bank’s operations.
c. Ketersediaan sumber daya manusia yang memadai c. Availability of adequate human resources from the
dari sisi kualitas dan kuantitas. quality and quantity.
d. Kebijakan pengendalian risiko terkait dengan d. Risk control policy in connection with the Management
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Manajemen sumber daya manusia antara lain of human resources including recruitment, promotion,
rekrutmen, promosi, mutasi, rotasi dan cuti serta transfer, rotation and leave and regular evaluation
kebijakan evaluasi secara berkala. policies.
e. Menerapkan semaksimal mungkin prinsip know your e. Applying the principle of know your employee as best
employee. as possible.
f. Mengembangkan infrastruktur berbasis teknologi f. Developing technology or information technology
atau teknologi informasi (TI) guna mempercepat (IT) based infrastructure in order to accelerate
implementasi digital banking dan efisiensi proses. implementation of digital banking and process
efficiency.
g. Pelaksanaan aktivitas operasional harus mengacu/ g. Performance of operational activities must refer to/
sesuai BPP dan SOP yang berlaku. comply with applicable BPP and SOP.
h. Memperkuat fungsi Internal Kontrol pada semua h. Reinforcing Internal Control function at any
pegawai serta pengawasan aktif dari Pemimpin employees and active supervision of Branch/Sub-
Cabang/Capem. Branch Managers.
3. Pengungkapan Kualitatif Risiko Hukum 3. Qualitative Disclosure of Legal Risk
Penilaian Kualitas Penerapan Manajemen Risiko Quality Assessment of Legal Risk Management
(KPMR) Hukum Pengurus bank memiliki awereness dan Implementation (KPMR) by the Bank management must
pemahaman yang baik terhadap risiko hukum, tercermin have good awareness and understanding of legal risks,
dari kewenangan pengendalian yang berjalan dengan baik reflected in control authority properly performed and
dengan didukung kebijakan dan prosedur hukum yang supported by adequate legal policies and procedures.
memadai.
a. Kebijakan dan prosedur Manajemen Risiko Hukum a. Legal Risk Management policies and procedures have
483
sudah memadai. been adequate.
b. Departemen Hukum telah mendokumentasikan b. Legal Department has documented in complete and
secara lengkap dan teratur seluruh dokumen legal regular manner any legal documents on the handling
penanganan kasus hukum sehingga mudah dilakukan of legal cases for easy audit trail.
audit trail.
c. Terdapat penyelesaian beberapa kasus hukum di c. Several legal cases have been settled where BSG
mana BSG menang. wins.
d. SKAI bertanggung jawab melakukan pemeriksaan d. SKAI is responsible for carrying out audit on the egal
terhadap pengelolaan risiko hukum yang meliputi risk management which includes review of credit
pemeriksaan dokumen kredit, pembukaan rekening, documents, opening of accounts, cooperation
perjanjian kerja sama dan keabsahan dokumen. agreements and document validity
4. Pengungkapan Kualitatif Risiko Reputasi 4. Qualitative Disclosure of Reputation Risk
Penilaian Kualitas Penerapan Manajemen Risiko (KPMR): Quality Evaluation of Risk Management Implementation
(KPMR):
a. Langkah-langkah mitigasi terkait risiko reputasi tetap a. Mitigation steps related to reputation risk continue
terus dilakukan oleh bank antara lain dengan segera to be carried out by the bank, including immediately
melakukan penyelesaian pengaduan nasabah sesuai resolving customer complaints according to the SLA.
SLA.
b. Langkah–langkah mitigasi terkait risiko reputasi b. Mitigation steps related to reputation risk in the event
dalam hal pemberitaan negative dilakukan dengan of negative news are carried out by increasing and
cara peningkatan dan perbaikan kualitas pelayanan improving the quality of bank’s infrastructure services
infrastruktur bank terhadap nasabah serta tetap to customers and continuing to strive to build/
berupaya membangun/menjaga hubungan yang baik maintain good relationships with stakeholders.
dengan stakeholders.
5. Pengungkapan Kualitatif Risiko Stratejik 5. Qualitative Disclosure of Strategic Risk
Penilaian Kualitas Penerapan Manajemen Risiko (KPMR): Quality Evaluation of Risk Management Implementation
(KPMR):
a. Kebijakan dan penerapan strategi bisnis telah a. Policies and application of business strategies have
dilakukan sekalipun belum maksimal hal ini disebabkan been carried out even though they have not been
kondisi pandemi COVID-19. optimal due to the conditions of COVID-19 pandemic.
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Kualitatif Umum
General Qualitative Disclosure
b. Penetapan Limit berdasarkan faktor-faktor yang ada b. Determination of Limits based on existing factors has
belum menjadi dasar dalam penyusunan rencana not become the basis in the preparation of strategic
strategis dan rencana bisnis yang tepat. plans and appropriate business plans.
c. Adanya koordinasi dan integrasi yang baik dari seluruh c. There are good coordination and integration from any
pihak dalam melihat kondisi Bank wide. parties in observing Bank-wide conditions.
d. Pengawasan aktif Direksi melalui Divisi-Divisi terkait d. Active supervision of Board of Directors though
yang optimal. relevant Divisions in optimal manner.
e. Upaya-upaya perbaikan NPL dan peningkatan CASA e. The efforts of improving NPL and increasing CASA
perlu ditingkatkan dalam rangka mengendalikan rasio must be escalated in order to control BOPO ratio in
BOPO berada pada posisi ideal. ideal position.
f. Peningkatan mutu layanan (service excellent). f. Service quality is increased (service excellent).
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
g. Perbaikan dan pengembangan kualitas online banking g. Quality improvement and development of online
system sudah dilaksanakan, namun perlu lebih banking system have been made, however, it must be
ditingkatkan lagi. intensified.
h. Rencana peningkatan volume usaha, penetrasi pada h. Increased business volume plan, penetration into new
segmen baru serta peluncuran produk dan aktivitas segments and launch of new products and activities
baru disertai dengan persiapan SDM yang memadai. accompanied by preparation of adequate human
resources.
i. Bank perlu terus meningkatkan efektivitas dalam i. The Bank must keep increasing effectiveness
menghasilkan laba dari dana yang diinvestasikan in producing profits from the funds invested by
pemegang saham. shareholders.
Proses review terhadap rencana strategik telah dilakukan The process of reviewing strategic plans has been carried
secara aktif oleh Dewan Komisaris dan Direksi, sedangkan out actively by the Board of Commissioners and Board of
proses pemantauan dan pengendalian risiko strategic Directors, while the strategic risk monitoring and control
dilakukan oleh Divisi MRi secara periodik dengan process is carried out by MRI Division periodically by
membandingkan antara target yang ditetapkan dengan comparing the targets defined with business realization
realisasi bisnis dan memastikan bahwa deviasi yang terjadi and ensuring that deviations that occur are within the
masih berada dalam batas toleransi yang ditetapkan. defined tolerance limit.
6. Pengungkapan Kualitatif Risiko Kepatuhan 6. Qualitative Disclosure of Compliance Risk
Penilaian Kualitas Penerapan Manajemen Risiko (KPMR): Quality Evaluation of Risk Management Implementation
484 a. Direksi telah melakukan pemantauan dan evaluasi
(KPMR):
a. Board of Directors has monitored and evaluated
terhadap eksposur risiko kepatuhan melalui laporan compliance risk exposure though duty performance
pelaksanaan tugas Direktur Kepatuhan. reports of the Compliance Director.
b. Delegasi kewenangan dikendalikan dan dipantau b. Delegation of authorities is controlled and monitored
secara rutin dan telah berjalan dengan baik tanpa routinely and has been carried out properly without
menghambat operasional Bank. any disruption to the Bank’s operations.
c. BPP/SOP Produk dilakukan review dari risk taking dan c. BPP/SOP of Products are reviewed from risk taking
setiap semester di-review kembali. and shall be reviewed again per semester.
d. Ketentuan Internal ter-update yang berlaku di Bank d. The updated internal regulations that apply to the
serta history perubahannya masih perlu diinventarisir Bank and the history of changes shall regularly be
dan disosialisasikan dengan baik dan jelas. inventoried and socialized properly and clearly.
e. Secara umum, struktur organisasi serta kebijakan e. Organizational structure and compliance risk control
dan prosedur pengendalian risiko kepatuhan telah policies and procedures have in general been
memadai untuk mendukung terciptanya Manajemen adequate to support the creation of compliance risk
risiko kepatuhan. Management.
f. Meningkatkan dan melaksanakan penerapan risk f. Increasing and performing the implementation of risk
culture di lingkungan pegawai secara konsisten. culture among the employees consistently.
g. Upaya meningkatkan fungsi pengendalian internal g. The effort of increasing internal control function
terus dilakukan dengan adanya fungsi ICRO di setiap continues to be made with the function of ICRO in
Cabang. each Branch.
h. Mencegah keterlambatan pelaporan setiap bulan h. Preventing delays in reporting per month with
dengan adanya reminder/koordinasi antar unit kerja reminders/coordination between work units and
maupun dengan cabang-cabang sehingga tidak branches so that there are no violations that result in
adanya pelanggaran yang berakibat denda. fines.
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Kebijakan Remunerasi Remuneration Policy
(Disajikan Dalam Jutaan Rupiah)
(In Million Rupiah)
Remunerasi
Remuneration
Jumlah Diterima dalam 1 (satu Tahun)
Amount Received in 1 (One) Year
Jenis Remunerasi dan Fasilitas Direksi Dewan Komisaris
1
Type of Remuneration and Facilities Board of Director Board of Commissioners
Orang Juta (Rp) Orang Juta (Rp)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
People Million (IDR) People Million (IDR)
Gaji, bonus, tunjangan rutin, tantiem, dan fasilitas
lainnya dalam bentuk non natura
1. 5 23.227 5 15.652
Salary, bonus, routine benefits, tantiem, and any other
facilities of non-in-kind form
Fasilitas lain dalam bentuk natura (perumahan,
asuransi kesehatan, dan sebagainya) yang:
2.
Other facilities of in-kind form (housing, health
insurance, and others) which:
dapat dimiliki;
a. 5 6.160 5 4.832
Can be owned
tidak dapat dimiliki
b.
Can’t be owned
Jumlah
29.387 20.484
Total
Jenis Remunerasi per Orang dalam 1 (Satu) Tahun *) Jumlah Direksi Jumlah Komisaris
2
Type of Remuneration per Person in 1 (One) Year *) Number of Directors Number of Commissioners
Di atas Rp2 miliar
1. 5 5
Above IDR2 billion
2.
Di atas Rp1 miliar s.d. Rp2 miliar
Above IDR1 billion up to IDR2 million
485
Di atas Rp500 juta s.d. Rp1 miliar
3.
Above IDR500 million up to IDR1 millioin
Rp500 juta ke bawah
4.
IDR500 million and below
Remunerasi yang Bersifat Tetap*)
3 A.
Fixed Remuneration*)
Tunai
1. 385.287
Cash
Saham/instrumen yang berbasis saham yang
diterbitkan Bank
2. -
Shares/share-based instruments issued by
the Bank
Remunerasi yang Bersifat Variabel*) Tidak Ditangguhkan Ditangguhkan
B.
Variable Remuneration*) Not Suspended Suspended
Tunai
1. 79.080 1.251
Cash
Saham/instrumen yang berbasis saham yang
diterbitkan Bank
2. - -
Shares/share-based instruments issued by
the Bank
Jumlah Diterima dalam 1 (Satu) Tahun
Amount Received in 1 (One) Year
Remunerasi yang
Direksi Dewan Komisaris Pegawai
5 Bersifat Variabel
Board of Director Board of Commissioners Employee
Variable Remuneration*)
Orang Juta (Rp) Orang Juta (Rp) Orang Juta (Rp)
People Million (IDR) People Million (IDR) People Million (IDR)
Jumlah
5 13.447 5 8.964 1.648 57.919
Total
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Sumber Daya Manusia
Human Capital
Sebagai bagian dari upaya memperkuat kualitas dan daya
saing sumber daya manusia, BSG terus mengembangkan
strategi pengelolaan SDM yang terintegrasi dan berorientasi
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
pada keberlanjutan bisnis
As part of the measures to strengthen the quality and competitiveness
of its human capital, BSG continues to develop integrated and business-
sustainability-oriented HC management strategies
BSG menetapkan langkah strategis pengembangan SDM yang BSG has established comprehensive and sustainable strategic
komprehensif dan berkelanjutan melalui penyelarasan program steps for Human Capital development by aligning education and
pendidikan dan pelatihan dengan arah kebijakan regulator training programs with regulatory policies and the company’s
serta strategi bisnis perusahaan. Fokus utama diarahkan pada business strategy. The key focus is directed toward certification-
peningkatan kompetensi berbasis sertifikasi, penguatan hard based competency enhancement, strengthening hard
skill pada fungsi bisnis, serta peningkatan kapabilitas auditor dan skills within business functions, and improving the capabilities
ICRO guna memperkuat tata kelola dan mitigasi risiko. Di sisi lain, of auditors and ICROs to reinforce governance and risk mitigation.
486
BSG juga mendorong transformasi digital melalui pengembangan Furthermore, BSG is driving digital transformation through
sistem manajemen kinerja berbasis KPI dan penguatan talenta the development of KPI-based performance management
digital, serta melakukan penyempurnaan struktur organisasi systems and the cultivation of digital talent. The Bank is also
melalui job grading dan skala remunerasi yang kompetitif. refining its organizational structure through job grading and
Implementasi asesmen berkala dan Individual Development Plan competitive remuneration scales. The implementation of regular
(IDP) bagi pegawai berpotensi tinggi turut menjadi bagian penting assessments and Individual Development Plans (IDP) for high-
dalam membangun pipeline kepemimpinan yang berkelanjutan, potential employees remains a vital component in building a
didukung oleh penguatan budaya perusahaan yang inovatif dan sustainable leadership pipeline, supported by an innovative and
berdaya saing tinggi. highly competitive corporate culture.
Kebijakan & Strategi Pengembangan Human Human Capital Development Policy & Strategy
Capital
Pengembangan Human Capital BSG disusun secara terarah BSG Human Capital development is strategically aligned
dengan mengacu pada penyelarasan antara arah kebijakan with regulatory directives and the Bank’s long-term strategic
regulator dan rencana strategis perusahaan, sehingga mampu plan, ensuring it supports the achievement of BSG vision and
mendukung pencapaian visi BSG serta memperkuat peran reinforces the role of HC as a strategic business partner across
HC sebagai business partner di seluruh unit kerja. Pendekatan all units. This approach ensures that human capital management
ini memastikan bahwa pengelolaan sumber daya manusia shifts beyond administrative functions to become a primary
tidak hanya berfokus pada aspek administratif, tetapi juga driver of productivity and sustainable business performance.
menjadi pendorong utama produktivitas dan kinerja bisnis yang
berkelanjutan.
2025 Laporan Tahunan
Annual Report
Page 487
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Dalam implementasinya, kebijakan pengembangan HC In its implementation, HC development policies integrate
dilakukan melalui integrasi hasil analisis internal dan eksternal, internal and external analytical results while adapting to the
serta penyesuaian terhadap arah kebijakan otoritas. Fokus directives of the authorities. The key focus is directed toward
utama diarahkan pada peningkatan efisiensi dan produktivitas increasing employee efficiency and productivity, strengthening
pegawai, penguatan peran HC dalam mendukung transformasi HC’s role in supporting digital transformation, and developing
digital, serta pengembangan kompetensi yang relevan dengan competencies relevant to business needs. Furthermore, the
kebutuhan bisnis. Selain itu, optimalisasi jaringan kantor dan optimization of the branch network and the enhancement of
penguatan kapabilitas organisasi turut menjadi bagian dari organizational capabilities remain integral to BSG strategy to
strategi untuk meningkatkan kinerja dan daya saing BSG. improve performance and competitiveness.
Kerangka strategi pengembangan HC BSG periode 2023– BSG HC Development Strategy Framework for 2023–2027 is
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2027 difokuskan pada tiga inisiatif utama, yaitu fundamental centered on three key initiatives, namely Fundamental
improvement, business acceleration, dan business excellence. Improvement, Business Acceleration, and Business Excellence.
Tahapan ini mencerminkan upaya berkelanjutan dalam these stages reflect continuous efforts to improve HC
memperbaiki tata kelola HC, mendorong akselerasi pertumbuhan governance, drive business growth through enhanced human
bisnis melalui penguatan kapabilitas SDM, serta mencapai capital capabilities, and achieve a competitive advantage as an
keunggulan kompetitif sebagai bank regional yang inovatif dan innovative, customer-oriented regional bank.
berorientasi pada nasabah.
Strategi tersebut juga didukung oleh peningkatan produktivitas This strategy is further supported by increasing employee
karyawan melalui penguatan talent readiness, fokus pada productivity through talent readiness, a focus on developing high-
pengembangan talenta unggul, pemanfaatan data dalam performing talent, the utilization of data-driven HC management,
pengelolaan HC (data-driven HC), serta penerapan otomasi dan and the implementation of automation and employee
peningkatan employee wellness. Seluruh inisiatif ini dijalankan wellness programs. All initiatives are executed within the
dalam kerangka nilai-nilai perusahaan BSGO, yang menekankan framework of the BSGO corporate values, which emphasize risk
aspek risk awareness, compliance culture, dan zero fraud sebagai awareness, compliance culture, and zero fraud as the foundation
fondasi budaya kerja. of the working culture.
487
Sebagai pendukung implementasi strategi, BSG juga menjalankan The strategic implementation is supported by the internalization
program internalisasi budaya perusahaan dan penguatan of corporate values and the strengthening of risk and compliance
kesadaran risiko serta kepatuhan melalui sinergi berbagai unit cultures across all work units. Through these synergies, BSG
kerja. Dengan demikian, pengembangan Human Capital BSG Human Capital development aims to produce a resilient and
diharapkan mampu menciptakan SDM yang kompeten, adaptif, high-performing workforce capable of navigating the Bank’s
dan berdaya saing tinggi dalam mendukung transformasi dan digital transformation and ensuring long-term institutional
pertumbuhan bisnis bank secara berkelanjutan. growth.
Akuisisi Talenta dan Orientasi Pegawai Talent Acquisition and Employee Onboarding
BSG menerapkan strategi akuisisi talenta yang terstruktur BSG implements a structured and sustainable talent acquisition
dan berkelanjutan melalui proses rekrutmen dan seleksi strategy through recruitment and selection processes designed
yang bertujuan untuk memperoleh kandidat terbaik sesuai to secure the best candidates aligned with organizational needs.
kebutuhan organisasi. Dalam upaya menarik talenta berkualitas, To attract high-quality talent, BSG builds its brand as an Employer
BSG membangun citra sebagai employer of choice dengan of Choice by fostering a conducive, inclusive, and development-
menciptakan lingkungan kerja yang kondusif, inklusif, dan oriented work environment. This approach is underpinned by two
berorientasi pada pengembangan karyawan. Pendekatan key factors, namely Engagement and Enablement.
ini didukung oleh dua faktor utama, yaitu engagement dan
enablement.
Engagement diwujudkan melalui penciptaan keterikatan Engagement is achieved by building an emotional connection
emosional pegawai dengan perusahaan, antara lain melalui between employees and the company through clear career paths,
kejelasan jenjang karier, kepercayaan terhadap kepemimpinan, trust in leadership, a culture of mutual respect, a focus on service,
budaya kerja yang saling menghargai, fokus pada pelayanan, development opportunities, and competitive compensation
peluang pengembangan, serta pemberian kompensasi dan and benefits. Meanwhile, Enablement focuses on employee
benefit yang kompetitif. Sementara itu, enablement difokuskan empowerment through robust performance management, clear
pada pemberdayaan pegawai melalui penguatan manajemen delegation of authority, resource availability, training programs,
kinerja, pemberian kewenangan yang jelas, ketersediaan sumber teamwork, and the refinement of organizational structures and
daya, program pelatihan, kerja sama tim, serta penyempurnaan workflows.
struktur dan proses kerja.
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Untuk memperluas jangkauan talenta, BSG juga melakukan To broaden its talent reach, BSG promotes opportunities through
promosi melalui berbagai kanal digital dan konvensional serta various digital and conventional channels and develops an
mengembangkan pipeline talenta sejak dini melalui program early-stage talent pipeline via scholarship programs, certified
beasiswa, magang bersertifikat, dan kerja sama dengan perguruan internships, and university partnerships. This approach allows
tinggi. Pendekatan ini memungkinkan BSG memperoleh kandidat BSG to secure high-potential fresh graduate candidates while
fresh graduate potensial sekaligus membangun keterikatan awal establishing early engagement before they enter the formal
sebelum memasuki proses rekrutmen formal. recruitment process.
Selain akuisisi talenta, BSG juga memastikan proses transisi dan Beyond talent acquisition, BSG ensures an optimal transition
adaptasi pegawai berjalan optimal melalui program onboarding and adaptation process through a comprehensive onboarding
yang komprehensif. Program ini mencakup tahapan pra- program. This program spans pre-onboarding, onboarding,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
onboarding, onboarding, hingga orientasi dan pendampingan and orientation and mentorship phases, catering to both fresh
(mentorship), baik bagi pegawai baru jalur fresh graduate maupun graduates and professional hires.
professional hire.
Pada tahap awal, pegawai diberikan pemahaman terkait status In the initial stage, employees are provided with an
kepegawaian, tugas dan tanggung jawab, kompensasi, serta understanding of their employment status, roles and
budaya perusahaan. Selanjutnya, pada tahap onboarding, pegawai responsibilities, compensation, and corporate culture. During the
diperkenalkan dengan lingkungan kerja, struktur organisasi, onboarding stage, they are introduced to the work environment,
serta fasilitas yang mendukung pelaksanaan tugas. Pada tahap organizational structure, and supporting facilities. In the
orientasi dan pendampingan, pegawai mendapatkan bimbingan orientation and mentorship phase, employees receive guidance
dari mentor maupun atasan langsung untuk memahami proses from mentors and direct supervisors to understand business
bisnis, nilai-nilai perusahaan, serta penguasaan kompetensi processes, corporate values, and core competencies relevant to
dasar sesuai bidang tugasnya. their specific fields.
Selain itu, BSG juga menerapkan performance plan sejak awal Furthermore, BSG implements a performance plan from the start
masa kerja melalui penetapan target kinerja (goal setting) serta of employment by establishing clear goal settings and conducting
sesi coaching dan counseling secara berkala. Pendekatan ini regular coaching and counseling sessions. This approach aims
488
bertujuan untuk mempercepat proses adaptasi, meningkatkan to accelerate the adaptation process, boost productivity, and
produktivitas, serta memastikan setiap pegawai mampu ensure that every employee is capable of providing an optimal
memberikan kontribusi optimal bagi pencapaian tujuan contribution toward achieving organizational goals.
organisasi.
Pengembangan Talenta dan Manajemen Talent Development and Succession
Suksesi Management
BSG menerapkan pengembangan talenta secara terstruktur BSG implements structured talent development through a talent
melalui proses talent mapping untuk mengidentifikasi pegawai mapping process to identify employees with high performance
yang memiliki kinerja dan potensi tinggi sebagai bagian dari talent and potential as part of the talent pool. Assessments are
pool. Penilaian dilakukan berdasarkan kinerja individu dan hasil conducted based on individual performance and potential
asesmen potensi yang kemudian diklasifikasikan dalam beberapa assessment results, which are then classified into several
kategori, seperti Star, Challenger, Developing, Sleeping, dan categories, such as Star, Challenger, Developing, Sleeping, and
Red Flag. Pegawai dengan klasifikasi unggul, khususnya Star Red Flag. Employees with top-tier classifications, particularly Stars
dan Challenger, diprioritaskan sebagai kandidat suksesor dalam and Challengers, are prioritized as successor candidates for
pengisian posisi strategis di masa mendatang. strategic positions in the future.
Sebagai bagian dari manajemen suksesi, BSG memastikan As part of succession management, BSG ensures the availability
ketersediaan calon pemimpin melalui pemetaan posisi jabatan of future leaders through job position mapping and the
dan penyusunan jalur suksesi yang jelas, baik di kantor pusat establishment of clear succession paths, both at the head office
maupun jaringan cabang. Proses ini didukung oleh Komite and across the branch network. This process is supported by
Talent Management yang berperan dalam menetapkan dan the Talent Management Committee, which is responsible for
mengevaluasi daftar talent pool secara berkala, sehingga establishing and evaluating the talent pool list regularly, ensuring
pengisian posisi strategis dapat dilakukan secara tepat waktu dan that strategic positions are filled in a timely manner and in
sesuai kebutuhan organisasi. accordance with organizational needs.
2025 Laporan Tahunan
Annual Report
Page 489
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Untuk mendukung kesiapan talenta, BSG mengimplementasikan To support talent readiness, BSG implements development
program pengembangan berbasis Individual Development Plan programs based on Individual Development Plans (IDP), which
(IDP) yang disusun secara personal sesuai dengan kebutuhan are personally tailored to the competency needs and potential
kompetensi dan potensi pegawai. Program ini mencakup of each employee. This program encompasses various learning
berbagai metode pembelajaran, seperti formal learning, social methods, including formal learning, social learning through
learning melalui mentoring dan coaching, serta experiential mentoring and coaching, and experiential learning through
learning melalui penugasan dan proyek kerja. assignments and work projects.
Pelaksanaan IDP dilakukan secara kolaboratif antara pegawai, The execution of the IDP is a collaborative effort between the
atasan langsung, dan Divisi Human Capital, dengan proses employee, their direct supervisor, and the Human Capital Division,
monitoring dan evaluasi yang berkelanjutan untuk memastikan supported by continuous monitoring and evaluation to ensure
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
efektivitas pengembangan kompetensi. Melalui pendekatan ini, the effectiveness of competency development. Through this
BSG berkomitmen untuk menciptakan talenta yang siap pakai approach, BSG is committed to creating talent that is both “ready
(ready now) maupun siap berkembang (ready future), sehingga now” and “ready for the future”, thereby ensuring leadership
mampu mendukung kesinambungan kepemimpinan dan continuity and sustainable business growth.
pertumbuhan bisnis secara berkelanjutan.
Fokus Peningkatan Kompetensi Competency Development Focus
Pada tahun 2025, BSG memfokuskan program pendidikan dan In 2025, BSG focused its education and training programs on
pelatihan pada penguatan kompetensi teknis, pengembangan strengthening technical competencies, leadership development,
kepemimpinan, serta peningkatan kapabilitas digital guna and enhancing digital capabilities to support the bank’s
mendukung transformasi bisnis bank secara berkelanjutan. Hal ini sustainable business transformation. This is reflected in the
tercermin dari penyusunan kalender pelatihan yang komprehensif formulation of a comprehensive training calendar covering
dan mencakup berbagai fungsi strategis organisasi, mulai dari various strategic organizational functions, ranging from
operasional, bisnis, manajemen risiko, hingga teknologi informasi. operations and business to risk management and information
technology.
489
Program pelatihan diarahkan untuk meningkatkan kualitas Training programs were directed toward improving human
sumber daya manusia melalui kombinasi in-house training, resource quality through a combination of in-house training,
pelatihan publik, serta pembelajaran berbasis digital. Materi public seminars, and digital-based learning. The training
pelatihan mencakup penguatan kompetensi inti perbankan curriculum included reinforcing core banking competencies such
seperti audit, treasury, perkreditan, manajemen risiko, serta as auditing, treasury, lending, risk management, and customer
layanan nasabah (customer service excellence), sekaligus service excellence, while simultaneously driving competency
mendorong peningkatan kompetensi di bidang digital banking, enhancement in digital banking, leadership, and business
kepemimpinan, dan pengembangan bisnis. Selain itu, BSG juga development. Additionally, BSG paid significant attention to soft
menaruh perhatian pada pengembangan soft skills, seperti skills development, including communication, problem-solving,
komunikasi, problem solving, serta pengambilan keputusan yang and effective decision-making.
efektif.
Secara keseluruhan, pelaksanaan program pelatihan sepanjang Overall, the execution of the 2025 training programs demonstrates
tahun 2025 menunjukkan komitmen BSG dalam membangun BSG commitment to building an adaptive, competent, and highly
human capital yang adaptif, kompeten, dan berdaya saing competitive workforce. Through a structured and continuous
tinggi. Melalui pendekatan pembelajaran yang terstruktur dan learning approach, BSG ensures that every employee possesses
berkelanjutan, BSG memastikan bahwa setiap pegawai memiliki capabilities aligned with business needs, supporting the
kapabilitas yang selaras dengan kebutuhan bisnis, sekaligus achievement of organizational performance and transformation
mendukung pencapaian kinerja dan transformasi organisasi di amidst the dynamics of the banking industry.
tengah dinamika industri perbankan.
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Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Langkah Strategis BSG ke Depan CBSG Strategic Plans
BSG menetapkan langkah strategis pengembangan SDM yang BSG has established strategic Human Capital (HC) development
terarah dan selaras dengan kebijakan regulator serta kebutuhan steps that are targeted and aligned with regulatory policies
transformasi bisnis ke depan. Fokus utama diarahkan pada and future business transformation needs. The primary focus
penyelarasan kurikulum pendidikan dan pelatihan dengan is directed toward aligning education and training curricula
Cetak Biru Pengembangan SDM Sektor Jasa Keuangan dari with OJK’s Financial Services Sector Human Capital Development
OJK serta Cetak Biru Human Capital BSG tahun 2026, sehingga Blueprint and the 2026 BSG Human Capital Blueprint, ensuring
pengembangan kompetensi pegawai mampu mendukung that employee competency development supports the
pencapaian sasaran strategis perusahaan secara berkelanjutan. achievement of the company’s strategic goals sustainably.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG juga mendorong peningkatan kualitas kompetensi BSG is also driving competency quality improvements
melalui program pelatihan berbasis sertifikasi sesuai Standar through certification-based training programs in accordance with
Kompetensi Kerja Nasional Indonesia (SKKNI), guna memastikan the Indonesian National Work Competency Standards (SKKNI).
pemenuhan job requirement sekaligus memenuhi ketentuan This ensures the fulfillment of job requirements while meeting
regulator. Penguatan kompetensi teknis (hard skill) pada fungsi regulatory mandates. Strengthening technical competencies
bisnis menjadi prioritas utama dalam mendukung akselerasi (hard skills) within business functions is a top priority to support
pertumbuhan bisnis, disertai dengan peningkatan kapasitas business growth acceleration, accompanied by capacity building
auditor dan ICRO untuk memperkuat tata kelola perusahaan for auditors and ICROs to reinforce corporate governance and
serta mitigasi risiko kepatuhan. compliance risk mitigation.
Di sisi pengembangan organisasi, BSG akan melakukan In terms of organizational development, BSG will refine its
penyempurnaan struktur SDM melalui penyusunan job grading human capital structure by formulating more competitive job
dan skala remunerasi yang lebih kompetitif. Transformasi digital grading and remuneration scales. Digital transformation also
juga menjadi fokus penting, antara lain melalui digitalisasi remains a critical focus, including the digitalization of the KPI-
Performance Management System berbasis KPI serta based Performance Management System and the development
pengembangan talenta digital dalam penyusunan materi of digital talent through the creation of e-certification materials
e-sertifikasi bagi pegawai. Selain itu, pelaksanaan asesmen secara for employees. Furthermore, regular assessments will be
490
berkala akan terus diperkuat guna memastikan kesiapan pegawai strengthened to ensure employee readiness for strategic
dalam mengisi posisi strategis sesuai kebutuhan organisasi. positions as required by the organization.
Sebagai bagian dari pengelolaan talenta, BSG mengoptimalkan As part oftalent management, BSG is optimizing the implementation
implementasi Individual Development Plan (IDP) khususnya of Individual Development Plans (IDP), specifically for employees
bagi pegawai dengan kategori High Potential High Performance in the High Potential High Performance (HIPO) category, to
(HIPO), sehingga tercipta pipeline kepemimpinan yang create a sustainable leadership pipeline. All these initiatives
berkelanjutan. Seluruh inisiatif tersebut didukung oleh program are supported by the BSGO Corporate Culture reinforcement
penguatan budaya perusahaan BSGO yang menekankan nilai program, which emphasizes competitiveness, creativity, and
daya saing, kreativitas, dan inovasi, guna membentuk insan BSG innovation to cultivate an excellent BSG workforce ready to face
yang unggul dan siap menghadapi dinamika industri perbankan future banking industry dynamics.
di masa depan
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Jaringan Kantor dan Operasional
Office Network and Operations
BSG terus memperkuat peran strategisnya melalui
pengembangan jaringan kantor dan optimalisasi layanan
operasional yang terintegrasi dan berorientasi pada
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
kebutuhan nasabah
BSG continues to strengthen its strategic role through the development of
its branch network and the optimization of integrated operational services
oriented toward customer needs
BSG terus memperkuat jaringan kantor dan layanan operasional BSG continues to reinforce its branch network and operational
secara inklusif dengan memperluas jangkauan hingga sebagian services inclusively by expanding its reach to the majority of
besar kecamatan di Sulawesi Utara dan Gorontalo serta wilayah districts across North Sulawesi and Gorontalo, as well as other
strategis lainnya, termasuk daerah kepulauan dan perbatasan. strategic areas, including archipelago and border regions.
Didukung oleh jaringan kantor yang luas dan infrastruktur layanan Supported by an extensive branch network and service
seperti ATM/CDM, BSG juga berperan aktif dalam mendukung infrastructure such as ATMs/CDMs, BSG also plays an active
stabilitas sistem keuangan melalui kerja sama dengan Bank role in supporting financial system stability through collaboration
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Indonesia dalam pengelolaan kas titipan di wilayah 3T, serta with Bank Indonesia in managing cash depots in 3T (Frontier,
menghadirkan kantor kas di lingkungan pemerintah daerah Outermost, and Remote) areas. Furthermore, BSG provides
untuk mendukung kelancaran transaksi keuangan daerah. Di cash offices within local government environments to support
sisi layanan, BSG mengoptimalkan kualitas pelayanan melalui the smooth flow of regional financial transactions. In terms of
penyediaan kanal komunikasi terintegrasi serta penguatan service, BSG optimizes service quality through the provision of
sinergi dalam ekosistem Kelompok Usaha Bank (KUB), termasuk integrated communication channels and strengthened synergy
kolaborasi dengan Bank Mega untuk meningkatkan service within the Bank Business Group (KUB) ecosystem, including
quality. Ke depan, strategi pengembangan difokuskan pada collaboration with Bank Mega to enhance service quality. Moving
ekspansi selektif, efisiensi operasional, serta integrasi layanan fisik forward, the development strategy is focused on selective
dan digital guna meningkatkan daya saing, akuisisi nasabah, dan expansion, operational efficiency, and the integration of physical
pertumbuhan bisnis secara berkelanjutan. and digital services to boost competitiveness, customer
acquisition, and sustainable business growth.
Memperluas Akses Layanan Melalui Jaringan Expanding Access Through Inclusive Office
Kantor yang Inklusif Network
BSG terus memperkuat perannya sebagai bank pembangunan BSG continues to fortifyits role as a Regional Development Bank
daerah dengan memperluas jangkauan jaringan kantor yang by expanding its office network coverage across the majority
tersebar di sebagian besar kecamatan di Provinsi Sulawesi Utara of districts in North Sulawesi and Gorontalo, supported by a
dan Gorontalo, serta didukung oleh kehadiran jaringan di wilayah presence in other strategic regions such as East Java and DKI
strategis lainnya seperti Jawa Timur dan DKI Jakarta. Kehadiran Jakarta. This presence extends beyond economic hubs to reach
ini tidak hanya menjangkau pusat-pusat ekonomi, tetapi juga remote and archipelago areas, including regions near national
wilayah pelosok hingga kepulauan, termasuk daerah yang berada borders.
di dekat perbatasan.
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Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Hingga saat ini, BSG didukung oleh jaringan operasional yang To date, BSG operations are supported by a network consisting
terdiri dari 1 Kantor Wilayah, 1 Kantor Cabang Utama, 25 Kantor of 1 Regional Office, 1 Main Branch Office, 25 Branch Offices, 25
Cabang, 25 Kantor Cabang Pembantu, dan 63 Kantor Cabang Sub-Branch Offices, and 63 Cash Service Sub-Branch Offices,
Pembantu Layanan Kas, serta diperkuat dengan 296 jaringan ATM further reinforced by 296 ATM and CDM units. This widespread
dan CDM. Sebaran jaringan tersebut menjadi fondasi penting distribution serves as a vital foundation in facilitating easy access
dalam mendukung kemudahan akses layanan perbankan bagi to banking services for the public.
masyarakat.
Melalui jaringan yang luas dan terintegrasi ini, BSG mampu Through this extensive and integrated network, BSG is able to
meningkatkan inklusi keuangan, mendekatkan layanan kepada enhance financial inclusion, bring services closer to customers,
nasabah, serta mendorong aktivitas ekonomi di berbagai wilayah, and drive economic activity across various regions, thereby
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sehingga berkontribusi nyata dalam pertumbuhan ekonomi making a tangible contribution to regional economic growth.
daerah.
Memperkuat Layanan Keuangan di Wilayah 3T Strengthening Financial Services in 3T
dan Dukungan Transaksi Pemerintah Daerah Areas and Supporting Regional Government
Transactions
BSG terus memperluas peran strategisnya dalam mendukung BSG continues to expand its strategic role in supporting regional
stabilitas dan inklusi keuangan daerah melalui penguatan financial stability and inclusion by strengthening its service
jaringan layanan hingga ke wilayah terluar, terdepan, dan network in Frontier, Outermost, and Remote (3T) regions. In
tertinggal (3T). Dalam hal ini, Bank Indonesia (BI) menggandeng this regard, Bank Indonesia (BI) has partnered with BSG to
BSG untuk memperkuat pengelolaan kas titipan di wilayah reinforce the management of cash depots in North Sulawesi,
Provinsi Sulawesi Utara, khususnya di Kepulauan Sangihe dan specifically in the Sangihe and Talaud Islands, including Siau and
Talaud, termasuk di Siau dan Melonguane yang telah berjalan Melonguane, which have been operational for eight years. The
selama delapan tahun. Kehadiran kas titipan ini memiliki tiga presence of these cash depots serves three primary objectives,
tujuan utama, yaitu memenuhi kebutuhan uang bagi masyarakat namely meeting the currency needs of the local community and
dan perbankan setempat, menjaga kualitas uang yang beredar, banking sector, maintaining the quality of currency in circulation,
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serta meningkatkan efisiensi distribusi dan pengelolaan uang di and increasing the efficiency of currency distribution and
wilayah kepulauan. management in island territories.
Selain itu, BSG juga berperan aktif dalam mendukung pengelolaan Additionally, BSG plays an active role in supporting local
keuangan pemerintah daerah dengan menghadirkan layanan government financial management by providing integrated
perbankan yang terintegrasi. Salah satu bentuk nyata dukungan banking services. A tangible form of this support is the opening
tersebut adalah pembukaan kantor kas di seluruh kantor of cash offices across all local government offices in North
pemerintah daerah di wilayah Sulawesi Utara dan Gorontalo, Sulawesi and Gorontalo, facilitating regional financial transactions
sehingga mempermudah pelaksanaan transaksi keuangan and enhancing the efficiency of government cash management.
daerah serta meningkatkan efisiensi pengelolaan kas pemerintah.
Melalui inisiatif ini, BSG tidak hanya memperluas jangkauan Through these initiatives, BSG not only extends the reach of
layanan perbankan hingga wilayah perbatasan, tetapi juga banking services to border regions but also solidifies its role
memperkuat perannya sebagai mitra strategis pemerintah dan as a strategic partner to the government and Bank Indonesia
Bank Indonesia dalam menjaga stabilitas sistem keuangan, in maintaining financial system stability, increasing financial
meningkatkan inklusi keuangan, serta mendorong pemerataan inclusion, and promoting equitable regional economic
pembangunan ekonomi daerah. development.
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Corporate Social Responsibility
Optimalisasi Layanan Nasabah Melalui Kanal Komunikasi
Terintegrasi
Optimizing Customer Service Through Integrated
Communication Channels
Dalam rangka mendukung optimalisasi layanan operasional To support the optimization of operational services and improve
dan meningkatkan kualitas pelayanan kepada nasabah, BSG the quality of customer care, BSG provides various accessible
menyediakan berbagai kanal komunikasi yang mudah diakses dan and responsive communication channels. These services are
responsif. Layanan ini dirancang untuk memberikan kemudahan designed to offer convenience for customers in obtaining
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
bagi nasabah dalam memperoleh informasi, menyampaikan information, submitting inquiries, or lodging complaints quickly
pertanyaan, maupun menyampaikan pengaduan secara cepat and efficiently.
dan efisien.
BSG menghadirkan layanan Call Center 1500-659, layanan e-mail BSG provides the Call Center 1500-659, email services
melalui customercare@banksulutgo.co.id, serta kanal Kontak via customercare@banksulutgo.co.id, and a dedicated Complaint
Pengaduan sebagai sarana komunikasi resmi bagi nasabah. Contact channel as official communication tools for customers.
Melalui penyediaan berbagai kanal ini, BSG berkomitmen untuk Through the provision of these diverse channels, BSG is
memberikan pelayanan yang prima, meningkatkan kepuasan committed to delivering service excellence, increasing customer
nasabah, serta memastikan setiap kebutuhan dan keluhan satisfaction, and ensuring that every customer need and
nasabah dapat ditangani secara profesional dan tepat waktu. grievance is addressed with professionalism and timeliness.
Langkah Strategis BSG ke Depan BSG Strategic Plans
Ke depan, BSG akan memfokuskan pengembangan jaringan Moving forward, BSG will focus its network development on
kantor pada tiga aspek utama. Pertama, selektivitas ekspansi three core pillars. First, selective expansion by opening new
dengan membuka jaringan baru pada wilayah yang memiliki service points in regions with high economic potential. Second,
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potensi ekonomi tinggi. Kedua, peningkatan efisiensi operasional enhancing operational efficiency by optimizing the existing
melalui optimalisasi jaringan yang telah ada, baik melalui relokasi, network through relocation, co-location, or network adjustments.
co-location, maupun penyesuaian jaringan. Ketiga, penguatan Third, strengthening the integration between physical and digital
integrasi antara layanan fisik dan digital guna menciptakan sinergi services to create synergies that expand financial access while
yang mampu memperluas akses layanan keuangan sekaligus boosting BSG competitiveness in the digital era.
meningkatkan daya saing BSG di era digital.
Selain itu, BSG juga memanfaatkan ekosistem Kelompok Usaha Furthermore, BSG is leveraging the Bank Business Group
Bank (KUB) untuk meningkatkan kualitas layanan, khususnya (KUB) ecosystem to enhance service quality, specifically through
melalui kolaborasi dengan Bank Mega. Upaya ini dilakukan collaboration with Bank Mega. This effort involves service
melalui kegiatan observasi dan benchmarking layanan guna observation and benchmarking activities to adopt industry best
mengadopsi praktik terbaik (best practices) dalam peningkatan practices in service quality, while simultaneously strengthening
service quality, sekaligus memperkuat pola kerja sama antar collaborative frameworks within the KUB ecosystem. Through
bank dalam ekosistem KUB. Melalui sinergi ini, BSG diharapkan this synergy, BSG aims to deliver more competitive service
mampu menghadirkan inovasi layanan yang lebih kompetitif innovations and continuously enhance the customer experience.
serta meningkatkan pengalaman nasabah secara berkelanjutan.
Dengan strategi tersebut, BSG optimistis dapat meningkatkan With this strategy, BSG is optimistic about increasing customer
akuisisi nasabah, memperkuat loyalitas, serta mendorong acquisition, strengthening loyalty, and driving the growth
pertumbuhan Dana Pihak Ketiga dan fee-based income. Di sisi of Third-Party Funds (DPK) and fee-based income. For the
lain, nasabah akan memperoleh kemudahan, kenyamanan, serta customers, these advancements translate into seamless
pilihan layanan dan channel transaksi yang semakin beragam convenience and a superior banking experience, supported by
dan mudah diakses. an expanded portfolio of easily accessible service points and
intuitive transaction channels.
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Management Discussion and Analysis
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Teknologi Informasi
Information Technology
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Penguatan teknologi informasi menjadi fondasi utama BSG
dalam mendorong transformasi digital yang terintegrasi,
aman, dan berkelanjutan
494 Strengthening information technology serves as the primary foundation for
BSG in driving integrated, secure, and sustainable digital transformation
Peningkatan Kompetensi TI
IT Competency Development
BSG terus meningkatkan kompetensi di bidang teknologi BSG continues to enhance its Information Technology (IT)
informasi melalui berbagai program pelatihan yang terarah competencies through targeted training programs relevant to
dan relevan dengan kebutuhan bisnis. Program ini mencakup evolving business needs. These programs focus on reinforcing
penguatan kapabilitas teknis seperti keamanan siber, cloud technical capabilities such as cybersecurity, cloud computing,
computing, serta perencanaan dan manajemen aplikasi, yang and application planning and management. These initiatives
diikuti oleh pegawai pada unit kerja terkait guna memastikan are attended by employees from relevant work units to ensure
kesiapan dalam mengelola sistem teknologi secara optimal dan organizational readiness in managing technological systems
aman. optimally and securely.
Selain itu, BSG juga mendorong pengembangan digital mindset Furthermore, BSG is driving a digital mindset across all
di seluruh lini organisasi melalui pelatihan seperti digital organizational levels through training in areas such as digital
marketing, digital product development, analytical thinking, dan marketing, digital product development, analytical thinking, and
design thinking. Pendekatan ini bertujuan untuk membentuk design thinking. This approach aims to cultivate a workforce that
sumber daya manusia yang adaptif, inovatif, serta mampu is adaptive, innovative, and capable of leveraging technology to
memanfaatkan teknologi dalam mendukung pengembangan support product development and service quality improvements,
produk dan peningkatan kualitas layanan, sehingga memperkuat thereby strengthening BSG competitiveness in the digital era.
daya saing BSG di era digital
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Corporate Social Responsibility
Inovasi Teknologi Informasi untuk Mendorong Transformasi
Layanan Digital
IT Innovation to Drive Digital Service Transformation
Sepanjang tahun 2025, BSG terus melakukan berbagai inovasi Throughout 2025, BSG consistently implemented
di bidang teknologi informasi guna mendukung transformasi various Information Technology (IT) innovations to drive
digital dan meningkatkan kualitas layanan kepada nasabah. digital transformation and enhance customer service quality.
Inisiatif ini diwujudkan melalui pengembangan fitur pada This initiative was realized through feature enhancements in
produk digital, seperti optimalisasi layanan pembayaran melalui digital products, such as the optimization of payment services
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSGdirect, integrasi dengan sistem pemerintah (SISKEUDES, via BSGdirect, integration with government systems (SISKEUDES,
SIPD, dan SP2D), serta perluasan kanal pembayaran pajak SIPD, and SP2D), and the expansion of regional tax and transaction
dan transaksi daerah. Selain itu, BSG juga mengembangkan payment channels. Furthermore, BSG developed payment
integrasi pembayaran dengan berbagai mitra serta memperkuat integrations with various partners and strengthened e-channel
layanan e-channel untuk meningkatkan kemudahan akses dan services to improve accessibility and the overall customer
pengalaman nasabah. experience.
Di sisi pengembangan sistem, BSG mendorong implementasi In terms of system development, BSG is driving the
Open Banking melalui penerapan Standar Nasional Open API implementation of Open Banking by adopting the National
Pembayaran (SNAP BI) guna memperluas integrasi dengan Open API Payment Standard (SNAP BI) to broaden integration
pihak ketiga, termasuk fintech dan penyedia jasa pembayaran. with third parties, including fintechs and payment service
Penguatan infrastruktur keamanan juga menjadi prioritas melalui providers. Strengthening security infrastructure remains a top
peningkatan pengamanan jaringan, pembatasan akses, serta priority, achieved through enhanced network security, access
implementasi firewall dan sistem keamanan lainnya. Melalui restrictions, and the implementation of firewalls and other robust
berbagai inovasi ini, BSG berkomitmen untuk menghadirkan security systems. Through these diverse innovations, BSG is
layanan perbankan yang lebih modern, terintegrasi, aman, committed to delivering banking services that are modern,
dan sesuai dengan kebutuhan nasabah serta perkembangan integrated, secure, and aligned with customer needs and the
495
ekosistem digital. evolving digital ecosystem.
Penguatan Keamanan Siber untuk Mendukung Keandalan
Laayanan Digital
Strengthening Cybersecurity to Support Digital Service
Reliability
BSG terus memperkuat keamanan siber sebagai bagian dari BSG remains steadfast in fortifying its cybersecurity framework,
upaya menjaga keandalan operasional dan perlindungan data reflecting a core commitment to maintaining operational
nasabah di tengah akselerasi digitalisasi perbankan. Langkah resilience and safeguarding customer data amidst the rapid
ini dilakukan melalui penguatan kebijakan teknologi informasi, acceleration of digital banking. This initiative is carried out by
peningkatan kompetensi pegawai melalui sertifikasi di bidang strengthening Information Technology policies, enhancing
keamanan siber, serta edukasi security awareness kepada seluruh employee competencies through cybersecurity certifications,
pegawai guna meningkatkan kewaspadaan terhadap ancaman and conducting security awareness education for all staff
seperti malware dan ransomware. to increase vigilance against threats such as malware and
ransomware.
Dari sisi implementasi, BSG menerapkan berbagai pengamanan In terms of implementation, BSG has deployed various security
seperti pembatasan akses jaringan, pemasangan firewall di measures, including network access restrictions, the installation
seluruh jaringan kantor, pengamanan akses vendor melalui of firewalls across all office networks, securing vendor access
VPN, serta penggunaan antivirus dan pembaruan lisensi sistem via VPN, as well as the utilization of antivirus software and regular
keamanan. Selain itu, implementasi Fraud Detection System security license updates. Furthermore, the implementation
(FDS) pada transaksi digital dan edukasi keamanan kepada of a Fraud Detection System (FDS) for digital transactions and
nasabah turut dilakukan untuk memastikan layanan perbankan security education for customers are conducted to ensure that
tetap aman, andal, dan terpercaya. banking services remain safe, reliable, and trusted.
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Langkah Strategis BSG ke Depan
BSG Strategic Plans
Ke depan, BSG akan memperkuat infrastruktur teknologi Looking ahead, BSG will reinforce its information technology
informasi melalui penerapan praktik DevOps seperti Continuous infrastructure by adopting DevOps practices, such as Continuous
Integration dan Continuous Delivery/Deployment (CI/CD) Integration and Continuous Delivery/Deployment (CI/CD), to
untuk meningkatkan efisiensi dan kualitas pengembangan enhance the efficiency and quality of application development.
aplikasi. Penguatan keamanan juga menjadi fokus utama melalui Strengthening security also remains a primary focus through
implementasi Data Loss Prevention (DLP), Patch Management, the implementation of Data Loss Prevention (DLP), Patch
serta teknologi keamanan jaringan seperti Network Detection Management, and advanced network security technologies such
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
and Response (NDR) dan Network Access Control (NAC) guna as Network Detection and Response (NDR) and Network Access
melindungi data dan sistem dari potensi ancaman siber. Control (NAC) to protect data and systems from potential cyber
threats.
Selain itu, BSG akan meningkatkan tata kelola layanan TI melalui Furthermore, BSG will enhance IT service governance through
implementasi IT Service Management (ITSM) serta optimalisasi the implementation of IT Service Management (ITSM) and the
akses sistem melalui Single Sign On (SSO). Langkah ini diharapkan optimization of system access via Single Sign-On (SSO). These
mampu menciptakan sistem TI yang lebih terintegrasi, aman, dan steps are expected to create a more integrated, secure, and
andal dalam mendukung operasional serta pertumbuhan bisnis reliable IT system to support the Bank’s operations and business
bank. growth.
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Corporate Social Responsibility
Tinjauan Ekonomi, Sektor Perbankan, dan
Keuangan Global, Nasional dan Regional
Economic Review, Global, National, and Regional
Banking and Financial Sectors
Perekonomian global sepanjang tahun 2025 menghadapi The global economy throughout 2025 encountered increasing
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tekanan yang meningkat akibat tingginya ketidakpastian pressure due to high geopolitical uncertainty, protectionist
geopolitik, kebijakan proteksionisme, serta volatilitas pasar policies, and global financial market volatility. The escalation of
keuangan global. Eskalasi perang dagang yang dipicu oleh trade wars triggered by United States import tariff policies against
kebijakan tarif impor Amerika Serikat terhadap berbagai negara various trading partners, including China and the European
mitra dagang, termasuk Tiongkok dan Uni Eropa, memicu aksi Union, sparked retaliatory actions and increased global trade
balasan serta meningkatkan fragmentasi perdagangan global . fragmentation. These conditions resulted in a deceleration in
Kondisi ini berdampak pada perlambatan aktivitas perdagangan international trade activity, a decline in business and consumer
internasional, penurunan sentimen pelaku usaha dan konsumen, sentiment, as well as heightened world economic uncertainty.
serta meningkatnya ketidakpastian ekonomi dunia.
Sejalan dengan dinamika tersebut, pertumbuhan ekonomi In line with these dynamics, global economic growth is projected
global diprakirakan melambat menjadi sekitar 3,3% pada tahun to moderate to approximately 3.3% in 2025, with relatively
2025, dengan pertumbuhan negara maju yang relatif terbatas limited growth in developed countries and emerging economies
dan negara berkembang yang tetap tumbuh namun cenderung continuing to grow but tending to decline gradually. On the other
menurun secara bertahap . Di sisi lain, tekanan inflasi global hand, global inflationary pressures persisted and decreased
masih bertahan dan menurun secara lebih lambat dari perkiraan, more slowly than expected, influenced by rising commodity
dipengaruhi oleh kenaikan harga komoditas serta gangguan prices and supply chain disruptions. This condition prompted
497
rantai pasok. Kondisi ini mendorong bank sentral global untuk global central banks to remain cautious in adjusting interest rate
tetap berhati-hati dalam menyesuaikan kebijakan suku bunga, policies, although the general policy direction began to become
meskipun arah kebijakan secara umum mulai lebih akomodatif. more accommodative.
Selain itu, meningkatnya ketidakpastian global turut memicu Furthermore, increasing global uncertainty triggered a shift in
pergeseran aliran modal ke aset safe haven seperti obligasi capital flows toward safe-haven assets such as US government
pemerintah AS dan emas, serta meningkatkan volatilitas pasar bonds and gold, while increasing global financial market
keuangan global . Secara keseluruhan, perekonomian global volatility. Overall, the global economy in 2025 was characterized
tahun 2025 ditandai oleh pertumbuhan yang moderat, tekanan by moderate growth, ongoing inflationary pressures, and high
inflasi yang masih berlanjut, serta risiko eksternal yang tinggi, external risks, thus requiring every country to strengthen
sehingga menuntut setiap negara untuk memperkuat ketahanan domestic economic resilience and maintain financial system
ekonomi domestik dan menjaga stabilitas sistem keuangan. stability.
Perekonomian Indonesia sepanjang tahun 2025 menunjukkan The Indonesian economy throughout 2025 demonstrated
ketahanan yang kuat di tengah dinamika dan ketidakpastian strong resilience amidst the dynamics and uncertainty of the
ekonomi global. Kinerja ekonomi nasional tetap terjaga dengan global economy. National economic performance remained
pertumbuhan pada kisaran 4,7%-5,5%, didukung oleh solidnya maintained with growth in the range of 4.7%–5.5%, supported
permintaan domestik, percepatan realisasi belanja pemerintah, by solid domestic demand, accelerated government spending
serta keberlanjutan proyek-proyek strategis nasional yang realization, and the sustainability of national strategic projects
berfokus pada sektor prioritas, termasuk ketahanan pangan, focusing on priority sectors, including food security, energy, and
energi, dan hilirisasi industri . Stabilitas makroekonomi juga industrial downstreaming. Macroeconomic stability was also
terpelihara melalui kebijakan fiskal yang pruden dengan preserved through prudent fiscal policy with a controlled deficit,
defisit yang terkendali, serta bauran kebijakan moneter dan as well as an adaptive monetary and macroprudential policy mix
makroprudensial yang adaptif dalam menjaga stabilitas inflasi in maintaining inflation and Rupiah exchange rate stability.
dan nilai tukar Rupiah.
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Dari sisi kebijakan moneter, Bank Indonesia secara konsisten From the monetary policy perspective, Bank Indonesia
mengimplementasikan kebijakan yang akomodatif dan terukur consistently implemented accommodative and measured
guna menjaga momentum pertumbuhan sekaligus memastikan policies to maintain growth momentum while ensuring financial
stabilitas sistem keuangan. Likuiditas perekonomian tetap system stability. Economic liquidity remained adequate, reflected
memadai, tercermin dari peningkatan pertumbuhan uang beredar in the increase in money supply (M2) growth which reached
(M2) yang mencapai 8,3% (yoy) pada November 2025, sejalan 8.3% (yoy) in November 2025, in line with increased economic
dengan meningkatnya aktivitas ekonomi dan ekspansi likuiditas. activity and liquidity expansion. Additionally, macroprudential
Selain itu, kebijakan insentif likuiditas makroprudensial yang telah liquidity incentive policies totaling IDR388.06 trillion disbursed
disalurkan sebesar Rp388,06 triliun hingga awal Desember 2025 through early December 2025 further strengthened banking
turut memperkuat kapasitas intermediasi perbankan, khususnya intermediation capacity, particularly in driving financing for
dalam mendorong pembiayaan pada sektor-sektor prioritas priority sectors that have a strategic impact on national economic
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
yang memiliki dampak strategis terhadap pertumbuhan ekonomi growth.
nasional .
Stabilitas sistem keuangan nasional tetap terjaga dengan baik, National financial system stability remained well-maintained,
didukung oleh koordinasi yang erat antarotoritas dalam kerangka supported by close coordination between authorities within
Komite Stabilitas Sistem Keuangan (KSSK). Sinergi kebijakan ini the framework of the Financial System Stability Committee
berperan penting dalam menjaga ketahanan sektor keuangan (KSSK). This policy synergy played a vital role in maintaining the
sekaligus memperkuat fungsi intermediasi perbankan dalam resilience of the financial sector while strengthening the banking
mendukung pembiayaan ekonomi yang berkelanjutan. Di sisi intermediation function in supporting sustainable economic
lain, transformasi struktural melalui reformasi regulasi serta financing. On the other hand, structural transformation through
akselerasi digitalisasi ekonomi dan keuangan terus diperkuat regulatory reform and the acceleration of economic and financial
guna meningkatkan efisiensi, inklusi keuangan, serta daya saing digitalization continued to be reinforced to improve efficiency,
perekonomian nasional. financial inclusion, and national economic competitiveness.
Sejalan dengan kondisi tersebut, kinerja sektor perbankan In line with these conditions, the performance of the national
nasional pada tahun 2025 tetap solid dan resilien. Struktur banking sector in 2025 remained solid and resilient. The banking
permodalan perbankan berada pada level yang kuat dengan capital structure was at a strong level with the Capital Adequacy
498
rasio kecukupan modal (Capital Adequacy Ratio/CAR) yang Ratio (CAR) maintained above 20%, reflecting the banking
terjaga di atas 20%, mencerminkan kapasitas industri perbankan industry’s capacity to manage risk and support sustainable
dalam mengelola risiko dan mendukung ekspansi usaha secara business expansion. Banking liquidity was in a very adequate
berkelanjutan . Likuiditas perbankan juga berada dalam kondisi condition, with the Liquid Assets to Third-Party Funds ratio at
yang sangat memadai, dengan rasio Alat Likuid terhadap Dana 28.57% and the Loan to Deposit Ratio at 85.35%, indicating that
Pihak Ketiga (AL/DPK) sebesar 28,57% dan Loan to Deposit Ratio the space for credit expansion remains wide open.
(LDR) sebesar 85,35%, yang menunjukkan ruang ekspansi kredit
yang masih terbuka luas.
Fungsi intermediasi perbankan terus menunjukkan kinerja yang The banking intermediation function continued to show positive
positif, ditandai dengan pertumbuhan kredit yang tetap solid performance, characterized by solid and targeted credit growth
dan terarah pada sektor-sektor produktif, termasuk industri, in productive sectors, including industry, MSMEs, construction,
UMKM, konstruksi, dan jasa. Penyaluran kredit tersebut didukung and services. This loan disbursement was supported by
oleh kebijakan makroprudensial yang akomodatif serta kondisi accommodative macroprudential policies and loose liquidity
likuiditas yang longgar, sehingga mampu memperkuat kontribusi conditions, thereby strengthening the banking sector’s
sektor perbankan dalam mendorong pertumbuhan ekonomi contribution to driving national economic growth. Furthermore,
nasional. Selain itu, akselerasi digitalisasi layanan perbankan dan the accelerated digitalization of banking services and payment
sistem pembayaran turut meningkatkan efisiensi operasional systems improved operational efficiency and expanded access
serta memperluas akses layanan keuangan kepada masyarakat. to financial services for the public.
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Perusahaan
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Sejalan dengan kondisi nasional, perekonomian regional In line with national conditions, the regional economy in BSG
di wilayah operasional BSG menunjukkan kinerja yang lebih tinggi operational areas showed higher and prospective performance.
dan prospektif. Perekonomian Provinsi Sulawesi Utara pada tahun The economy of North Sulawesi in 2025 grew by 5.66%
2025 tumbuh sebesar 5,66% (yoy), melampaui rata-rata nasional, (yoy), surpassing the national average, with an increasing
dengan kontribusi ekonomi yang terus meningkat serta didukung economic contribution supported by strengthening household
oleh penguatan konsumsi rumah tangga dan aktivitas sektor consumption and activities in the trade and transportation
perdagangan serta transportasi, khususnya pada momentum sectors, particularly during the year-end momentum. Price
akhir tahun. Stabilitas harga tetap terjaga dengan inflasi yang stability was maintained with controlled inflation, while regional
terkendali, sementara kinerja fiskal daerah menunjukkan surplus fiscal performance showed a significant surplus, reflecting
yang signifikan, mencerminkan ruang fiskal yang relatif kuat relatively strong fiscal space despite suboptimal spending
meskipun realisasi belanja belum optimal. realization.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dari sisi intermediasi, kinerja perbankan di Sulawesi Utara tetap Regarding intermediation, banking performance in North
solid dengan pertumbuhan kredit sebesar 5,91% (yoy) dan Sulawesi remained solid with credit growth of 5.91% (yoy) and
penghimpunan Dana Pihak Ketiga yang tumbuh 10,99% (yoy), Third-Party Funds growth of 10.99% (yoy), supported by the
didukung oleh ekspansi kredit investasi dan konsumsi. Namun expansion of investment and consumer loans. Nevertheless,
demikian, perhatian terhadap kualitas kredit, khususnya pada attention to credit quality, particularly in the MSME segment,
segmen UMKM, tetap menjadi fokus seiring meningkatnya remained a focus following an increase in non-performing loan
rasio kredit bermasalah. Di sisi lain, akselerasi digitalisasi sistem ratios. On the other hand, the acceleration of payment system
pembayaran terus menunjukkan tren positif, tercermin dari digitalization continued to show a positive trend, reflected in
peningkatan transaksi BI-FAST, RTGS, serta adopsi QRIS yang the increase in BI-FAST and RTGS transactions, as well as the
semakin luas di masyarakat. widening adoption of QRIS among the public.
Sementara itu, perekonomian Provinsi Gorontalo juga Meanwhile, the economy of Gorontalo also recorded strong
mencatatkan pertumbuhan yang kuat sebesar 5,71% (yoy) pada growth of 5.71% (yoy) in 2025, even reaching 6.12% (yoy) in the
tahun 2025, bahkan mencapai 6,12% (yoy) pada triwulan IV, fourth quarter, driven by the performance of the manufacturing,
didorong oleh kinerja sektor industri pengolahan, perdagangan, trade, and transportation sectors. In the banking sector, credit
dan transportasi. Dari sisi perbankan, pertumbuhan kredit growth increased significantly by 24.28% (yoy) with credit quality
499
meningkat signifikan sebesar 24,28% (yoy) dengan kualitas maintained below the threshold, reflecting strong financing
kredit yang tetap terjaga di bawah ambang batas, mencerminkan acceleration, particularly in working capital and investment credit.
akselerasi pembiayaan yang kuat terutama pada kredit modal kerja However, liquidity dynamics require attention given the high LDR
dan investasi . Namun demikian, dinamika likuiditas perlu menjadi ratio, which indicates liquidity pressure at the regional level.
perhatian seiring tingginya rasio LDR, yang mengindikasikan
tekanan likuiditas di tingkat regional.
Secara keseluruhan, kinerja ekonomi dan sektor perbankan di Overall, the economic and banking sector performance in North
wilayah Sulawesi Utara dan Gorontalo menunjukkan fundamental Sulawesi and Gorontalo demonstrated strong fundamentals,
yang kuat, didukung oleh pertumbuhan ekonomi yang konsisten supported by consistent economic growth above the national
di atas nasional, stabilitas inflasi, serta peningkatan aktivitas average, inflation stability, and increased intermediation activity
intermediasi dan digitalisasi sistem keuangan. Sinergi antara and financial system digitalization. Synergy between local
pemerintah daerah, Bank Indonesia, dan industri perbankan governments, Bank Indonesia, and the banking industry in driving
dalam mendorong pengembangan UMKM, penguatan sistem MSME development, strengthening payment systems, and
pembayaran, serta stabilitas keuangan menjadi faktor kunci ensuring financial stability remains the key factor in maintaining
dalam menjaga momentum pertumbuhan ekonomi daerah yang inclusive and sustainable regional economic growth momentum.
inklusif dan berkelanjutan.
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Kinerja Keuangan BSG 2025
2025 Financial Performance of BSG
Berikut adalah Analisis dan Pembahasan Manajemen atas kinerja The following is the Management Discussion and Analysis of
keuangan BSG untuk periode dua belas bulan yang berakhir BSG financial performance for the twelve-month period ended
pada 31 Desember 2025. Laporan ini disusun berdasarkan December 31, 2025. This report has been prepared based on the
Laporan Keuangan PT BSG untuk periode yang berakhir pada Financial Statements of PT BSG for the period ended December
31 Desember 2025, serta Laporan Keuangan untuk tahun yang 31, 2025, and the Financial Statements for the year ended
berakhir pada 31 Desember 2024, yang telah diaudit oleh Kantor December 31, 2024, which have been audited by the Public
Akuntan Publik HLB HADORI SUGIARTO & REKAN. Accounting Firm HLB HADORI SUGIARTO & REKAN.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
A. Laporan Posisi Keuangan A. Statement of Financial Position
Aset Assets
Aset tahun 2025 BSG mencapai Rp23.676.396 juta, meningkat BSG total assets in 2025 reached IDR23,676,396 million,
12,11% dibandingkan tahun 2026 mencapai Rp21.119.144 juta. representing an increase of 12.11% compared to 2024, which
Peningkatan total aset didominasi peningkatan terbesar dari stood at IDR21,119,144 million. The increase in total assets was
pos Kredit yang diberikan yang meningkat sebesar 3,91% atau primarily driven by growth in Loans, which rose by 3.91% or
Rp622.229 juta dan pos Reverse Repo yang tumbuh sebesar IDR622,229 million, and the Reverse Repo position, which
226,69% atau Rp1.014.664 juta surged by 226.69% or IDR1,014,664 million.
dalam jutaan Rupiah
In millions of Rupiah
Perubahan
Uraian Change
2025 2024
Description Rp
%
IDR
500
Kas
269,239 282,627 (13,388) -4.74%
Cash
Giro pada Bank Indonesia
1,042,788 1,400,555 (357,767) -25.54%
Current Accounts with Bank Indonesia
Giro pada Bank Lain
627 8,915 (8,288) -92.97%
Current Accounts with Other Banks
Penempatan pada Bank Indonesia dan
Bank Lain
804,468 150,000 654,468 436.31%
Placements with Bank Indonesia and Other
Banks
Surat-Surat Berharga
2,575,085 1,853,277 721,808 38.95%
Marketable Securities
Repo
148,723 292,963 (144,240) -49.23%
Repo
Tagihan Atas Surat Berharga dengan Janji
untuk Dijual Kembali
1,462,269 447,605 1,014,664 226.69%
Securities Receivables Under Resale
Agreement (Reverse Repo)
Kredit yang Diberikan
Loans
Pihak Berelasi
33,122 80,659 (47,537) -58.94%
Related Parties
Pihak Ketiga
16,510,910 15,841,144 669,766 4.23%
Third Parties
Kredit yang Diberikan-Bersih
16,544,032 15,921,803 622,229 3.91%
Loans-Net
Penyertaan-Bersih
1,179 968 211 21.80%
Investment-Net
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Annual Report
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Corporate Social Responsibility
dalam jutaan Rupiah
In millions of Rupiah
Perubahan
Uraian Change
2025 2024
Description Rp
%
IDR
Aset Tetap
653,113 603,847 49,266 8.16%
Fixed Assets
Aset Pajak Tangguhan
37,646 33,290 4,356 13.09%
Deferred Tax Assets
Aset Lain-Lain
137,227 123,294 13,933 11.30%
Other Assets
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jumlah Aset
23,676,396 21,119,144 2,557,252 12.11%
Total Assets
a. Kas a. Cash
Jumlah Kas BSG pada 31 Desember 2025 tercatat BSG total Cash as of December 31, 2025, was recorded
sebesar Rp269.239 juta, turun Rp13.388 juta atau 4,74% at IDR269,239 million, a decrease of IDR 13,388
dari periode yang sama tahun 2024 sebesar Rp282.627 million or 4.74% from IDR282,627 million in the same
juta. Penurunan kas tersebut utamanya disebabkan period in 2024. This decrease was primarily driven by
penurunan pada Kas Bank dan Persediaan Kas ATM, di lower Vault Cash and ATM Cash Inventories, as the Bank
mana Bank telah menurunkan limit kas dalam rangka reduced cash limits to enhance the efficiency of fund
efektivitas pengelolaan dananya di Kantor Cabang/ management across Branches and Sub-Branches by
Capem ke Aset Produktif reallocating them into Earning Assets.
b. Giro Pada Bank Indonesia b. Placement with Bank Indonesia
Jumlah Giro Bank Indonesia BSG per 31 Desember 2025 The amount of Placement with Bank
sebesar Rp1.042.788 juta, turun Rp357.767 juta atau Indonesia as of December 31, 2025, stood
501
25,54% dari periode yang sama tahun 2024 sebesar at IDR1,042,788 million, decreasing by IDR357,767
Rp1.400.555 juta. Penurunan Giro pada Bank Indonesia million or 25.54% from IDR1,400,555 million in the same
disebabkan Bank melakukan efektivitas pengelolaan period in 2024. The decline was due to the Bank’s
dananya ke Aktiva Produktif, guna mengoptimalkan strategic reallocation of funds into Earning Assets to
pencapaian Laba Tahun 2025, tanpa mengesampingkan optimize 2025 Net Profit, while remaining compliant with
kepatuhan Bank terhadap pemenuhan ratio likuiditas the liquidity ratios mandated by Bank Indonesia.
yang ditetapkan Bank Indonesia
c. Giro pada Bank Lain c. Current Accounts with Other Banks
Jumlah Giro pada Bank lain di BSG pada 31 Desember Current Accounts with Other Banks as of December
2025 sebesar Rp627 juta, turun Rp8.288 juta atau 42,38% 31, 2025, amounted to IDR627 million, a decrease
dari periode yang sama tahun 2024 sebesar Rp8.915 of IDR8,288 million or 42.38% from IDR8,915 million in
juta. Penurunan Giro pada Bank lain tersebut sama 2024. Similar to the decline in placements with Bank
halnya dengan penurunan Giro pada Bank Indonesia, Indonesia, this was caused by the management of
disebabkan pengelolaan sumber dana yang dimiliki available funds into higher-yielding Earning Assets to
ke Aktiva Produktif yang lebih menghasilkan, guna optimize 2025 Profit targets.
optimalisasi pencapaian Laba tahun 2025
d. Penempatan pada Bank Indonesia dan Bank Lain d. Placements with Bank Indonesia and Other Banks
Jumlah Penempatan pada Bank Indonesia dan Bank lain Total Placements with Bank Indonesia and
di BSG pada 31 Desember 2025 sebesar Rp804.468 juta, Other Banks as of December 31, 2025,
naik Rp654.468 juta atau 436,31% dari periode yang sama reached IDR804,468 million, an increase of IDR654,468
tahun 2024 sebesar Rp150.000 juta. Kenaikan tersebut million or 436.31% from IDR150,000 million in 2024.
disebabkan disebabkan alokasi sisa likuiditas ke Aktiva This significant increase resulted from the allocation of
Produktif yang lebih menghasilkan, guna optimalisasi excess liquidity into higher-yielding Earning Assets to
pencapaian Laba tahun 2025 optimize the 2025 Profit performance.
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e. Surat-Surat Berharga e. Marketable Securities
Jumlah surat-surat berharga BSG pada 31 Desember BSG Marketable Securities as of December 31, 2025,
2025tercatat sebesar Rp2.575.085 juta, bertumbuh were recorded at IDR2,575,085 million, growing
Rp721.808 juta atau 38,95% dari periode yang sama tahun by IDR721,808 million or 38.95% from IDR1,853,277
2024 sebesar Rp1.853.277 juta. Optimalisasi ketersediaan million in 2024. To optimize available liquidity for 2025
likuiditas yang dimiliki dalam rangka pencapaian Laba Profit achievement, BSG distributed funds into the
tahun 2025 oleh BSG disalurkan ke pembelian surat- purchase of marketable securities, while carefully
surat berharga dengan memperhatikan rate dan maturity considering their respective rates and maturities.
dari surat-surat berharga tersebut
f. Repo f. Repo (Repurchase Agreements)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jumlah Repo atas Surat Berharga BSG pada 31 Desember The amount of Securities Sold under Repurchase
2025 tercatat sebesar Rp148.723 juta, turun Rp144.240 Agreements (Repo) as of December 31, 2025, was
juta atau 49,23% dari periode yang sama Rp295.963 juta. recorded at IDR148,723 million, a decrease of IDR144,240
Sehubungan dengan ketatnya likuiditas menjelang akhir million or 49.23% from IDR295,963 million. Due to
tahun, Bank mereklasifikasi portofolio Surat Berharga tightening liquidity toward the end of the year, the
yang dimiliki ke Repo Bank reclassified its marketable securities portfolio
into Repo transactions.
g. Tagihan Atas Surat Berharga dengan Janji untuk Dijual g. Securities Purchased under Resale Agreements
Kembali (Reverse Repo)
Jumlah Tagihan Atas Surat Berharga dengan Janji untuk Reverse Repo as of December 31, 2025, was recorded
Dijual Kembali pada 31 Desember 2025 tercatat sebesar at IDR1,462,269 million, an increase of IDR1,014,664 million
Rp1.462.269 juta naik Rp1.014.664 juta atau 226,69% dari or 226.69% from IDR447,605 million in 2024. This increase
periode yang sama Rp447.605 juta. Kenaikan tersebut was driven by the allocation of remaining liquidity
disebabkan disebabkan alokasi sisa likuiditas ke Aktiva into higher-yielding Earning Assets to optimize 2025
Produktif yang lebih menghasilkan, guna optimalisasi Profit results.
pencapaian Laba tahun 2025
502 h. Kredit yang Diberikan-Bersih h. Loans-Net
Jumlah Kredit yang diberikan-bersih pada 31 Desember Net Loans Granted as of December 31, 2025,
2025 tercatat Rp16.544.032 juta, bertumbuh Rp622.229 were recorded at IDR16,544,032 million, growing
juta atau 3,91% dari periode yang sama tahun 2024 by IDR622,229 million or 3.91% from IDR15,921,803
sebesar Rp15.921.803 juta. million in the same period in 2024.
Perkembangan Kredit Berdasarkan Jenis Loan Growth by Type
dalam jutaan Rupiah
In millions of Rupiah
Pertumbuhan
Uraian Growth
2024 2025
Description
+/- %
1. Kredit Komersial
1.431.156 1.330.532 (100.624) (7,03)
Commercial Loans
Kredit Modal Kerja Biasa
117.455 99.243 (18.212) (15,51)
Working Capital Loans
Kredit Modal Kerja Mikro
116.044 120.502 4.458 3,84
Micro Working Capital Loans
Kredit Modal Kerja KUK
7.247 11.377 4.130 56,99
KUK Working Capital Loans
Kredit Modal Kerja Rekening Koran
288.895 225.384 (63.511) (21,98)
Overdraft Working Capital Loans
Kredit Modal Kerja-KUR
117.494 118.204 710 0,60
Working Capital Loans-KUR
Kredit Investasi Biasa
437.270 411.382 (25.888) (5,92)
Investment Loans
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Annual Report
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
dalam jutaan Rupiah
In millions of Rupiah
Pertumbuhan
Uraian Growth
2024 2025
Description
+/- %
Kredit Investasi Mikro
190.593 193.118 2.525 1,32
Micro Investment Loans
Kredit Investasi KUK
14.052 21.584 7.532 53,60
KUK Investment Loans
Kredit Investasi KUR
142.107 129.739 (12.367) (8,70)
KUR Investment Loans
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2. Kredit Konsumer
14.699.507 15.436.293 736.786 5,01
Consumer Loans
Kredit Konsumtif
14.676.267 15.409.218 732.951 4,99
Consumer Loans
Kredit Perumahan Rakyat (KPR)
23.239 27.075 3.836 16,51
Housing Loans (KPR)
Jumlah Kredit Yang Diberikan
16.130.663 16.766.825 636.162 3,94
Total Loans Disbursed
Cadangan Kerugian Penurunan Nilai
(208.860) (222.793) (13.933) 6,67
Allowance for Impairment Losses
Jumlah Kredit-Bersih
15.921.803 16.544.032 622.229 3,91
Total Loans-Net
Pertumbuhan Kredit BSG bersumber dari segmen Kredit BSG Loan Growth was primarily driven by the Consumer
Konsumer yang meningkat 5,01%, didorong oleh Kredit Konsumtif Loan segment, which increased by 5.01%. This growth was
(4,99%) dan KPR (16,51%), menunjukkan permintaan rumah bolstered by Consumer Loans (4.99%) and Mortgages/
tangga yang masih kuat. Sebaliknya, Kredit Komersial terkontraksi KPR (16.51%), reflecting sustained household demand.
503
7,03%, terutama akibat penurunan pada Kredit Modal Kerja Biasa Conversely, Commercial Loans experienced a contraction
(-15,51%), Kredit Modal Kerja Rekening Koran (-21,98%), serta Kredit of 7.03%, largely due to declines in Standard Working Capital Loans
Investasi Biasa (-5,92%) dan KUR (-8,70%), yang mengindikasikan (-15.51%), Overdraft Working Capital Loans (-21.98%), Standard
perlambatan pembiayaan korporasi dan proyek investasi. Namun Investment Loans (-5.92%), and People’s Business Credit/KUR
demikian, pertumbuhan signifikan pada segmen Mikro dan KUK, (-8.70%), indicating a slowdown in corporate financing and
baik untuk modal kerja maupun investasi (di atas 50% YoY), investment projects. Nevertheless, significant growth in the Micro
menunjukkan pergeseran fokus pembiayaan ke UMKM. and Small-Scale Loan (KUK) segments for both working capital
and investment (exceeding 50% YoY) demonstrates a strategic
shift in financing focus toward MSMEs.
Adapun faktor-faktor yang mempengaruhi penurunan Kredit The factors contributing to the decline in Commercial Loans are
Komerisal sebagai berikut: as follows:
1. Kebijakan efisiensi anggaran Pemerintah pada tahun 2025 1. Fiscal tightening in 2025 led to a slowdown in the realization
menyebabkan perlambatan realisasi proyek infrastruktur of infrastructure and construction projects. This softened
dan konstruksi, sehingga menekan permintaan pembiayaan financing demand within the contractor loan segment and
di segmen kredit kontraktor dan membatasi ruang untuk limited opportunities for portfolio expansion.
melakukan ekspansi a. Syndicated loan activity in 2025 was notably softer
a. Aktivitas kredit sindikasi tahun 2025 relatif lebih lemah compared to the 2023–2024 period. This trend was
dibandingkan periode 2023–2024, tercermin dari sekitar reflected in approximately IDR2,000 trillion of undrawn
Rp2.000 triliun fasilitas sindikasi nasional yang belum national syndicated facilities, as corporations maintain
ditarik, seiring sikap wait and see korporasi terhadap a “wait and see” approach toward prevailing economic
kondisi ekonomi conditions.
b. Tren sindikasi yang didominasi mata uang USD menjadi b. The current syndication trend is heavily dominated by
hambatan bagi BSG yang belum berstatus Bank Devisa, USD-denominated facilities. This poses a challenge
sehingga partisipasi terbatas dan berdampak pada for BSG as a non-foreign exchange bank, limiting
pelunasan dipercepat kredit sindikasi kerja sama dengan our participation. Consequently, this impacted the
Bank Mega pada tanggal 02 Desember 2025 sebesar accelerated repayment of a syndicated loan facility in
Rp100 miliar yang seharusnya jatuh tempo pada 26 Mei collaboration with Bank Mega on December 2, 2025,
2026. amounting to IDR100 billion, which was originally
scheduled to mature on May 26, 2026.
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c. Pemulihan kapasitas produksi UMKM pascapandemi c. The post-pandemic recovery of MSME production
yang belum optimal serta utilisasi industri yang masih capacity has yet to reach optimal levels. Combined with
rendah menyebabkan pertumbuhan kebutuhan low industrial utilization, this has resulted in a moderate
pembiayaan berjalan moderat. growth trend for financing requirements across the
sector.
Perkembangan Kredit Berdasarkan Sektor Ekonomi Loan Growth by Economic Sector
dalam jutaan Rupiah
In millions of Rupiah
Pertumbuhan
Uraian Growth
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2024 2025
Description
+/- %
Konsumtif
14.699.507 15.436.293 736.786 5,01
Consumer
Perikanan
25.890 22.869 (3.021) (11,67)
Fisheries
Pertanian
80.881 94.923 14.042 17,36
Agriculture
Peternakan
53.395 57.041 3.647 6,83
Agriculture
Pertambangan
44.332 1.271 (43.060) (97,13)
Mining
Industri
269.340 283.308 13.968 5,19
Industry
Listrik Dan Air
91.747 79.080 (12.667) (13,81)
Electricity and Water
Konstruksi
211.715 204.312 (7.403) (3,50)
504 Construction
Perdagangan
455.822 416.536 (39.285) (8,62)
Trade
Pengangkutan
47.446 38.334 (9.112) (19,21)
Transportation
Jasa-Jasa Dunia Usaha
68.365 49.344 (19.021) (27,82)
Business Services
Jasa-Jasa Sosial Masyarakat
82.223 83.513 1.289 1,57
Social Community Services
Jumlah Kredit Yang Diberikan
16.130.663 16.766.825 636.162 3,94
Total Loans Disbursed
Cad. Kerugian Penurunan Nilai
(208.860) (222.793) (13.933) 6,67
Allowance for Impairment Losses
Jumlah Kredit-Bersih
15.921.803 16.544.032 622.229 3,91
Total Loans-Net
Secara keseluruhan, kredit tumbuh 3,94% (YoY) dari Rp16,13 triliun Overall, Total Loans grew by 3.94% (YoY), increasing from IDR16.13
menjadi Rp16,77 triliun, dengan kredit bersih meningkat 3,91% trillion to IDR16.77 trillion. Net Loans increased by 3.91%, even as
meskipun CKPN naik 6,67%, menunjukkan ekspansi yang tetap Allowance for Impairment Losses (CKPN) rose by 6.67%, indicating
disertai kehati-hatian. Pertumbuhan terutama didorong sektor an expansion strategy grounded in prudent banking principles.
Pertanian (17,36%), Peternakan (6,83%), Industri Pengolahan Growth was primarily driven by the Agriculture (17.36%), Livestock
(5,19%), dan Konsumtif (5,01%) yang mencerminkan penguatan (6.83%), Manufacturing (5.19%), and Consumer (5.01%) sectors,
pembiayaan pada sektor kebutuhan dasar dan aktivitas ekonomi reflecting a strengthening of financing in essential sectors and
riil. real economic activities.
Sebaliknya, kontraksi terjadi pada Pertambangan (-97,13%), Jasa Conversely, significant contractions occurred in Mining
Dunia Usaha (-27,82%), Pengangkutan (-19,21%), Listrik dan Air (-97.13%), Business Services (-27.82%), Transportation
(-13,81%), serta Perdagangan (-8,62%) yang mengindikasikan (-19.21%), Electricity and Water (-13.81%), and Trade (-8.62%),
penurunan eksposur atau pelemahan aktivitas pada sektor- indicating a reduction in exposure or a weakening of activity
sektor tersebut within those specific sectors.
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1. Aset Tetap 1. Fixed Assets
Jumlah Aset Tetap BSG pada 31 Desember 2025 sebesar BSG Fixed Assets as of December 31, 2025, amounted
Rp653.113 juta, bertumbuh Rp49.266 juta atau 8,16% dari to IDR653,113 million, an increase of IDR49,266
periode yang sama tahun 2024 sebesar Rp603.847 juta. million or 8.16% from IDR603,847 million in 2024. This
Pertumbuhan asset tetap tersebut utamanya disebabkan growth was mainly attributed to the purchase of Property,
BSG pembelian Aktiva Tetap, Inventaris, dan Aset Lease Equipment, and Leased Assets to support branch operations.
dalam rangka operasional kantor
2. Aset Lain-Lain 2. Other Assets
Jumlah asset lain-lain BSG pada 31 Desember 2025 tercatat Other Assets as of December 31, 2025, were recorded
sebesar Rp137.227 juta, naik Rp13.933 juta atau 11,30% dari at IDR137,227 million, increasing by IDR13,933 million or 11.30%
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
periode yang sama tahun 2024 sebesar Rp123.294 juta. from IDR123,294 million in 2024.
Kenaikan asset lain-lain disebabkan peningkatan accrual The increase was driven by higher Accrued Loan Interest and
bunga kredit dan perpanjangan Sewa Dibayar Dimuk atas the renewal of Prepaid Rents for buildings and land used for
Gedung/Lahan yang dipergunakan oleh BSG untuk aktifitas BSG operational activities.
operasionalnya
3. Liabilitas 3. Liabilities
Jumlah Liabilitas BSG pada 31 Desember 2025 Rp21.470.494 As of December 31, 2025, BSG Total Liabilities reached
juta bertumbuh Rp2.391.914 juta atau 12,54% dari periode yang IDR21,470,494 million, increasing by IDR2,391,914 million
sama tahun 2024 sebesar Rp19.078.580 juta. Pertumbuhan or 12.54% from IDR19,078,580 million in 2024. This growth
liablitas disebabkan peningkatan Simpanan Nasabah. in liabilities was primarily driven by an increase in Customer
Deposits.
dalam jutaan Rupiah
In millions of Rupiah
Perubahan
Uraian Change
2025 2024
Description
Rp %
505
Liabilitas Segera
239,448 188,417 51,031 27.08%
Current Liabilities
Simpanan Nasabah
18,206,818 15,039,011 3,167,807 21.06%
Deposits from Customers
Pihak Berelasi
2,171,282 742,816 1,428,466 192.30%
Related Parties
Pihak Ketiga
16,035,536 14,296,195 1,739,341 12.17%
Third Parties
Simpanan dari Bank Lain
252,460 725,439 (472,979) -65.20%
Deposits from Other Banks
Kewajiban Repo
149,494 292,412 (142,918) -48.88%
Repo Obligations
Surat Berharga yang Diterbitkan
749,392 748,480 912 0.12%
Marketable Securities Issued
Pinjaman Diterima
1,600,000 1,850,000 (250,000) -13.51%
Borrowings
Utang Pajak
29,609 15,304 14,305 93.47%
Tax Payable
Liabilitas Imbalan Pasca Kerja
171,117 151,319 19,798 13.08%
Post-Employment Benefit Liability
Liabilitas Lainnya
72,156 68,198 3,958 5.80%
Other Liabilities
Jumlah Liabilitas
21,470,494 19,078,580 2,391,914 12.54%
Total Liabilities
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4. Liabilitas Segera 4. Current Liabilities
Jumlah Liabilitas Segera BSG pada 31 Desember 2025 BSG Current Liabilities as of December 31, 2025, were
tercatat sebesar Rp239.448 juta naik Rp51.031juta atau 27,08% recorded at IDR239,448 million, an increase of IDR51,031
dari periode yang sama tahun 2024 sebesar Rp188.417 juta. million or 27.08% from IDR188,417 million in the same period
Kenaikan Liabilitas Segera tersebut utamanya disebabkan in 2024. This increase in Current Liabilities was primarily due
BSG belum melakukan pembayaran atas kewajiban segera to outstanding payments for short-term obligations owed by
yang menjadi kewajiban BSG kepada pihak ketiga. BSG to third parties.
5. Simpanan Nasabah 5. Deposits from Customer
Jumlah Simpanan Nasabah BSG pada 31 Desember 2025 BSG Total Deposits from Customer as of December 31,
tercatat sebesar Rp18.206.818 juta turun Rp3.167.807 juta 2025, were recorded at IDR18,206,818 million, an increase
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
atau 21,06% dari periode yang sama tahun 2024 sebesar of IDR3,167,807 million or 21.06% from IDR15,039,011 million in
Rp15.039.011 juta. the same period in 2024.
Giro Current Accounts
dalam jutaan Rupiah
In millions of Rupiah
Pertumbuhan
Uraian Growth
2024 2025
Description
+/- %
Giro Pihak yang Mempunyai Hubungan
Istimewa 594.653 1.677.405 1.082.752 182,08
Related Parties Demand Deposits
Giro Pihak Ketiga
527.520 440.374 (87.146) (16,52)
Third Parties Demand Deposits
Jumlah
1.122.173 2.117.779 995.606 88,72
Total
506 Komposisi
Composition
Giro Pihak yang Mempunyai Hubungan
Istimewa 52,99 79,21 26,21
Related Parties Demand Deposits
Giro Pihak Ketiga
47,01 20,79 (26,21)
Third Parties Demand Deposits
Giro BSG pada akhir tahun 2025 tercatat mengalami pertumbuhan BSG Current Accounts at the end of 2025 recorded a growth
sebesar 88,72% (yoy), atau naik sejumlah Rp995.606 juta, menjadi of 88.72% (YoY), increasing by IDR995,606 million to IDR2,117,779
Rp2.117.779 juta apabila dibandingkan dengan periode yang sama million, compared to IDR1,122,173 million in the same period of
tahun sebelumnya yang tercatat sebesar Rp1.122.173 juta. Faktor the previous year. Factors influencing the growth of Current
yang mempengaruhi pertumbuhan Giro, yakni sebagai berikut: Accounts include:
1. Giro didominasi oleh Giro Pemda yang pencapaiannya 1. Current Accounts were dominated by Regional
sebesar 230,14%. Adapun Giro Pemda Provinsi bertumbuh Government Accounts, which achieved 230.14% of the
174,90% dan Giro Pemda Kabupaten/Kota bertumbuh target. Specifically, Provincial Government Accounts grew
130,61%. Hal ini disebabkan penyerapan anggaran Pemda di by 174.90%, and Regency/City Government Accounts grew
tahun 2025 yang minim karena adanya efisiensi penggunaan by 130.61%. This was driven by minimal regional budget
anggaran. absorption in 2025 due to budget efficiency measures.
2. Selanjutnya giro institusi non pemda bertumbuh 26,43% Hal 2. Current accounts for non-government institutions
ini ditunjang oleh penggunaan BSGdirect yang merupakan grew by 26.43%.This performance was supported by the
fasilitas e-banking untuk nasabah corporate (Perusahaan/ utilization of BSGdirect, an e-banking facility for corporate
Institusi) sehingga dapat melakukan pengelolaan kas and institutional customers that enables real-time, online
perusahaan secara online dan realtime. corporate cash management.
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Tabungan Savings Accounts
dalam jutaan Rupiah
In millions of Rupiah
Pertumbuhan
Uraian Growth
2024 2025
Description
+/- %
Tabungan Pihak yang Mempunyai Hubungan
Istimewa 111.079 13.371 (97.709) (87,96)
Related Parties Savings
Tabungan Pihak Ketiga
2.620.987 2.698.681 77.694 2,96
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Third Party Savings
Jumlah
2.732.066 2.712.052 (20.014) (0,73)
Total
Komposisi
Composition
Tabungan Pihak yang Mempunyai Hubungan
Istimewa 4,07 0,49 (3,57)
Related Parties Savings
Tabungan Pihak Ketiga
95,93 99,51 3,57
Third Party Savings
Tabungan BSG pada akhir tahun buku 2025 mengalami BSG Savings at the end of the fiscal year 2025 experienced
penurunan sebesar 0,73% (yoy), atau turun sebesar Rp20.014 a slight decrease of 0.73% (YoY), or a decline of IDR20,014
juta, menjadi Rp2.712.052 juta, jika dibandingkan dengan realisasi million, to IDR2,712,052 million, compared to the previous year’s
yang sama tahun sebelumnya sebesar Rp2.732.066 juta. Faktor realization of IDR2,732,066 million. Factors influencing the decline
yang mempengaruhi penurunan Tabungan adalah sebagai in Savings include:
berikut:
507
1. Volatilitas ekonomi global menurunkan kecenderungan 1. Increased global economic uncertainty has reduced the
masyarakat menyimpan dana untuk kebutuhan transaksional, public’s tendency to hold funds for transactional needs,
sehingga likuiditas tabungan murni di perbankan mengalami placing pressure on pure savings liquidity within the banking
tekanan. sector.
2. Sepanjang 2025, Tabungan Simpeda menurun sekitar Rp240 2. Throughout 2025, Tabungan Simpeda declined by
miliar, dipengaruhi oleh pergeseran kebutuhan likuiditas approximately IDR240 billion. This was influenced by shifting
nasabah, realokasi dana ke deposito ritel dengan imbal hasil customer liquidity needs and the reallocation of funds
lebih kompetitif, sejalan dengan pertumbuhan deposito ritel into Retail Time Deposits, which offered more competitive
sebesar 14,3%. yields, consistent with the 14.3% growth observed in the retail
deposit segment.
Deposito Time Deposits
dalam jutaan Rupiah
In millions of Rupiah
Pertumbuhan
Uraian Growth
2024 2025
Description
+/- %
Deposito Pihak yang Mempunyai Hubungan
Istimewa 37.084 480.504 443.420 1.195,72
Related Parties Time Deposits
Deposito Pihak Ketiga
11.147.689 12.896.484 1.748.795 15,69
Third Parties Time Deposits
Jumlah
11.184.773 13.376.988 2.192.215 19,60
Total
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dalam jutaan Rupiah
In millions of Rupiah
Pertumbuhan
Uraian Growth
2024 2025
Description
+/- %
Komposisi
Composition
Deposito Pihak yang Mempunyai Hubungan
Istimewa 0,33 3,59 3,26
Related Parties Time Deposits
Deposito Pihak Ketiga
99,67 96,41 (3,26)
Third Parties Time Deposits
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Deposito BSG pada akhir tahun buku 2025 tercatat naik BSG Time Deposits at the end of the fiscal year 2025 were
19,60% (yoy) Rp2.192.215 juta menjadi Rp13.376.988 juta, jika recorded at IDR13,376,988 million, an increase of 19.60%
dibandingkan dengan realisasi yang sama tahun sebelumnya (YoY) or IDR2,192,215 million, compared to the previous year’s
sebesar Rp11.184.773 juta. Kenaikan dana Deposito merupakan realization of IDR11,184,773 million. The increase in time deposits
bagian dari strategi bank dalam menjaga ketersediaan likuiditas was part of the Bank’s strategy to maintain liquidity availability at
akhir tahun 2025. the end of 2025.
1. Simpanan dari Bank Lain 1. Deposits from Other Banks
Jumlah Simpanan dari Bank Lain BSG pada 31 Desember Total Deposits from Other Banks of BSG as of December
2025 tercatat sebesar Rp252.460 juta, menurun sebesar 31, 2025 were recorded at IDR252,460 million, a decrease
Rp472.979 juta atau 65,20% dibandingkan periode yang sama of IDR472,979 million or 65.20% compared to the same
tahun 2024 sebesar Rp725.439 juta. Penurunan tersebut period in 2024, which amounted to IDR725,439 million.
terutama disebabkan oleh lebih rendahnya pemanfaatan The decrease was primarily attributable to lower utilization
pinjaman antarbank (ABP Pasiva) oleh BSG dalam rangka of interbank borrowings (ABP liabilities) by BSG to meet
pemenuhan kebutuhan likuiditas pada akhir tahun 2025 liquidity requirements at the end of 2025 compared to the
508
dibandingkan tahun sebelumnya. previous year.
2. Kewajiban Repo 2. Repo Obligations
Jumlah Kewajiban Repo pada 31 Desember 2025 tercatat Repo Obligations as of December 31, 2025, stood at IDR149,494
sebesar Rp149.494 juta turun Rp142.918 juta atau 4,88% million, a decrease of IDR142,918 million or 48.88% compared
dibandingkan periode yang sama tahun 2024 sebesar to IDR292,412 million in 2024. Due to tightening liquidity
Rp292.412 juta. Sehubungan dengan ketatnya likuiditas toward the end of the year, the Bank entered into repurchase
menjelang akhir tahun, Bank merepokan portofolio Surat agreements (repo) for its securities portfolio, resulting in a
Berharga yang dimiliki, dan hal ini menimbulkan kewajiban repo obligation that the Bank must settle upon maturity.
repo yang merupakan kewajiban bank untuk melunasi
kewajibannya pada saat jatuh tempo.
3. Surat Berharga yang Diterbitkan 3. Debt Securities Issued
Jumlah Surat Berharga yang Diterbitkan BSG pada 31 Total Securities Issued by BSG as of December 31, 2025
Desember 2025 tercatat sebesar Rp749.392 juta bertumbuh were recorded at IDR749,392 million, an increase of IDR912
Rp912 juta atau 0,12% dari periode yang sama tahun million or 0.12% compared to the same period in 2024,
2024 sebesar Rp748.480 juta. Peningkatan disebabkan which amounted to IDR748,480 million. The increase was
perlakuan Akuntansi atas seluruh biaya emisi obligasi yang mainly due to the accounting treatment of all deferred bond
ditangguhkan untuk disetoff dengan Obligasi yang dimiliki. issuance costs, which are offset against the outstanding
Adapun portofolio Obligasi yang diterbitkan Rp750.000 juta. bonds. The total portfolio of bonds issued amounted to
IDR750,000 million.
4. Pinjaman Diterima 4. Borrowings
Jumlah Pinjaman Diterima BSG pada 31 Desember 2025 Total Borrowings of BSG as of December 31, 2025 were
tercatat Rp1.600.000 juta bertumbuh Rp250.000 juta atau recorded at IDR1,600,000 million, a decrease of IDR250,000
37,04% dibandingkan periode yang sama tahun 2024 sebesar million or 13.51% compared to the same period in 2024,
Rp1.850.000 juta. Penurunan Pinjaman Diterima tersebut which amounted to IDR1,850,000 million. The decrease
utamanya disebabkan BSG melunasi Pinjaman DIterima in Borrowings was mainly due to BSG having fully repaid
dari PT. Bank Danamon, tbk dan pelunasan sebagian termin borrowings from PT Bank Danamon Tbk and partially repaid
pinjaman dari PT. SMF. loan facilities from PT Sarana Multigriya Finansial (SMF).
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5. Utang Pajak 5. Taxes Payable
Jumlah Utang Pajak BSG pada 31 Desember 2025 tercatat The total Tax Payables of BSG as of December 31, 2025 were
sebesar Rp29.609 juta naik Rp14.305 juta atau 93,47% recorded at IDR29,609 million, an increase of IDR14,305
dari periode yang sama tahun 2024 sebesar Rp15.304 million or 93.47% compared to the same period in 2024, which
juta. Kenaikan Utang Pajak tersebut utamanya disebabkan amounted to IDR15,304 million. The increase in Tax Payables
peningkatan Laba Bruto tahun 2025 yang menyebabkan was mainly driven by the rise in gross profit in 2025, which
Bank wajib membentuk kewajiban perpajakan lebih besar resulted in the Bank being required to recognize higher tax
dari tahun sebelumnya. obligations than in the previous year.
6. Liabilitas Imbalan Pasca Kerja 6. Post-Employment Benefit Liabilities
Jumlah Liabilitas Imbalan Pasca Kerja BSG pada 31 Desember The total Post-Employment Benefits Liability of BSG as
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2025 tercatat sebesar Rp171.117 juta bertumbuh Rp19.758 juta of December 31, 2025 was recorded at IDR171,117 million,
atau 13,08% dari periode yang sama tahun 2024 sebesar an increase of IDR19,758 million or 13.08% compared to
Rp151.319 juta. Hal tersebut utamanya disebabkan kewajiban the same period in 2024, which amounted to IDR151,319
BSG melakukan pencadangan atas Liabilitas Imbalan Pasca million. This increase was mainly due to BSG’s obligation to
Kerja sesuai PSAK 219 Imbalan Kerja. recognize provisions for Post-Employment Benefits Liability
in accordance with PSAK 219 on Employee Benefits.
7. Liabilitas Lainnya 7. Other Liabilities
Jumlah Liabilitas Lainnya BSG pada 31 Desember 2025 Other Liabilities of BSG as of December 31, 2025 were
tercatat sebesar Rp72.156 juta naik Rp3.958 juta atau 5,80% recorded at IDR72,156 million, an increase of IDR3,958
dari periode yang sama tahun 2024 sebesar Rp68.198 juta. million or 5.80% compared to the same period in 2024,
Kenaikan Liabilitas Lainnya tersebut utamanya disebabkan which amounted to IDR68,198 million. The increase in Other
Bank belum melakukan settelement atas kewajiban dari Liabilities was mainly due to the Bank not yet having settled
transaksi e-channelnya dan akan dilaksanakan pada hari obligations arising from its e-channel transactions, which will
operasional RTGS berikutnya. be completed on the next RTGS operational day.
8. Ekuitas 8. Equity
509
Jumlah Ekuitas BSG pada 31 Desember 2025 tercatat The total equity of BSG as of December 31, 2025, was
sebesar Rp2.205.901 juta, bertumbuh Rp165.337 juta recorded at IDR2,205,901 million, an increase of IDR165,337
atau 8,10% dari periode yang sama tahun 2024 sebesar million or 8.10% compared to the same period in 2024,
Rp2.040.567 juta. Pertumbuhan Ekuitas Bank tersebut which amounted to IDR2,040,567 million. The growth in the
utamanya disebabkan adanya setoran modal dari Para Bank’s equity was mainly driven by capital injections from
Pemegang Saham PT BSG untuk memperkuat modal inti the shareholders of PT BSG to strengthen the bank’s core
bank dan pertumbuhan Laba Tahun Berjalan. capital, as well as the increase in profit for the year.
dalam jutaan Rupiah
in millions of Rupiah
Pertumbuhan/(Penurunan)
Uraian Increase/(Decrease)
2025 2024
Description Rp
%
IDR
Modal Saham
1,400,068 1,327,117 72,951 5.50%
Share Capital
Tambahan Modal Disetor
11,966 11,966 - 0.00%
Additional Paid-In Capital
Modal Disetor Lainnya
53,775 14,951 38,824 259.67%
Other Paid-In Capital
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dalam jutaan Rupiah
in millions of Rupiah
Pertumbuhan/(Penurunan)
Uraian Increase/(Decrease)
2025 2024
Description Rp
%
IDR
Komponen Ekuitas Lainnya
Other Equity Components
Keuntungan/(Kerugian) yang Belum Direalisasikan atas Efek-efek Tersedia untuk Dijual
Unrealized Gain/(Loss) in Fair Value of Marketable Securities
Keuntungan/(Kerugian) Aktuarial Program
Manfaat Pasti
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(116,459) (111,260) (5,199) 4.67%
Actuarial Gain/(Loss) on Defined Benefit
Program
Keuntungan (Kerugian) Revaluasi Aset
Tetap 189,192 189,192 - 0.00%
Profit (Loss) on Revaluation of Fixed Assets
Saldo Laba
Retained Earnings
Telah Digunakan Sebelumnya
386,357 384,477 1,880 0.49%
Appropriated
Belum Digunakan Sebelumnya
281,002 224,121 56,881 25.38%
Unappropriated
Jumlah Ekuitas
2,205,901 2,040,564 165,337 8.10%
Total Equity
9. Modal Saham 9. Share Capital
Modal Saham adalah modal yang disetorkan oleh pemegang Share Capital represents the capital injected by shareholders
saham di BSG, sebagai bukti kepemilikan investasi di Bank into BSG as evidence of investment ownership in Bank
510
SulutGo. Modal Saham Bank SulutGo per 31 Desember 2025 SulutGo. As of December 31, 2025, BSG Share Capital
sebesar Rp1.400.068 juta, bertumbuh Rp72.951 juta atau stood at IDR1,400,068 million, growing by IDR72,951
5,50% dari periode yang sama tahun 2024 Rp1.327.117 juta. million or 5.50% from IDR1,327,117 million in the same period in
Kenaikan jumlah modal saham ini disebabkan pengesahan 2024. This increase was driven by the formalization of capital
modal yang disetor selama tahun 2024 oleh para pemegang injected during 2024 into Share Capital, as approved during
saham ke Modal Saham pada RUPS Tahun 2025. the GMS.
10. Modal Disetor Lainnya 10. Other Paid-in Capital
Jumlah Modal Disetor Lainnya BSG pada 31 Desember Other Paid-in Capital as of December 31, 2025, was
2025 tercatat sebesar Rp53.775 juta, naik Rp38.824 juta recorded at IDR53,775 million, an increase of IDR38,824
atau 259,67% dibandingkan periode yang sama tahun 2024 million compared to IDR14,951 million in 2024. This growth
sebesar Rp14.951 juta. Kenaikan Modal Disetor Lainnya was due to additional capital injections from shareholders
disebabkan adanya tambahan setoran modal dari para following the 2025 GMS, which were recorded in the Paid-
pemegang saham setelah pelaksanaan RUPS Tahun 2025 in Capital Deposits (DSM) account and have not yet been
yang dibukukan pada rekening DSM, dan belum dikapitalisasi capitalized into formal Share Capital.
menjadi Modal Disetor.
11. Saldo Laba 11. Retained Earnings
Jumlah Saldo Laba yang telah ditentukan penggunaannya Appropriated Retained Earnings as of December 31, 2025,
BSG pada 31 Desember 2025 tercatat sebesar Rp386.357 were recorded at IDR386,357 million, an increase of IDR1,880
juta bertumbuh Rp1.880 juta atau 0,49% dibandingkan million or 0.49% compared to IDR384,477 million in 2024. This
periode yang sama tahun 2024 sebesar Rp384.477 juta. increase resulted from the allocation to the General Reserve in
Kenaikan ini disebabkan penyisihan Cadangan Umum sesuai accordance with the 2025 GMS resolution to strengthen the
dengan keputusan RUPS tahun 2025 untuk memperkuat Bank’s Core Capital. Unappropriated Retained Earnings as
Modal Inti Bank. Jumlah saldo laba yang belum ditentukan of December 31, 2025, were recorded at IDR281,002 million,
penggunannya BSG pada 31 Desember 2025 tercatat increasing by IDR56,881 million or 25.38% from IDR224,121
sebesar Rp281.002 juta naik Rp56.881 juta atau 25,38% million in 2024. This growth was driven by the optimization
dibandingkan periode yang sama tahun 2024 Rp224.121 and efficiency of the Bank’s income and expenses.
juta. Kenaikan tersebut disebabkan optimalisasi dan efisiensi
Pendapatan dan Biaya Laba Bank.
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B. Laporan Laba Rugi 2. Income Statement
Pendapatan & Beban Bunga Interest Income & Expenses
1. Pendapatapan Bunga 1. Interest Income
dalam jutaan Rupiah
in millions of Rupiah
Perubahan
Uraian Change
2025 2024
Description Rp
%
IDR
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kredit yang Diberikan
2,170,670 2,080,294 90,376 4.34%
Loans
Penempatan pada Bank Indonesia
22,317 16,845 5,472 32.48%
Placement with Bank Indonesia
Bunga Surat Berharga
148,256 134,306 13,950 10.39%
Marketable Securities Interest
Penempatan pada Bank Lain
12,162 31,081 (18,919) -60.87%
Placements with Other Banks
Pendapatan Bunga Lainnya
54,080 57,882 (3,802) -6.57%
Other Interest Income
Jumlah
2,407,485 2,320,408 87,077 3.75%
Total
Tahun 2025 BSG membukukan Pendapatan Bunga In 2025, BSG recorded Interest Income of IDR2,407,485
sebesar Rp2.407.485 juta, bertumbuh Rp87.077 juta atau million, increasing by IDR87,077 million or 3.75% compared
3,75% dibandingkan periode yang sama tahun 2024 to IDR2,320,408 million in the same period in 2024. This
sebesar Rp2.320.408 juta. Peningkatan Pendapatan increase in Interest Income was primarily driven by
511
Bunga tersebut utamanya disebabkan pertumbuhan growth in Interest Income from Loans, Interest Income
Pendapatan Bunga Kredit, Pendapatan bunga surat from Marketable Securities, and Placements with Bank
berharga, dan Penempatan pada Bank Indonesia. Indonesia. BSG Interest Income remains predominantly
Pendapatan Bunga BSG utamanya masih berasal dari derived from Loans. In 2025, Interest Income from
kredit yang diberikan. Tahun 2025, Pendapatan bunga Loans was recorded at IDR2,170,670 million, growing
dari kredit yang diberikan tercatat sebesar Rp2.170.670 by IDR90,376 million or 4.34% compared to the 2024
juta, bertumbuh Rp90.376 juta atau 4,34% dibandingkan realization.
periode yang sama tahun 2024 sebesar Rp2.320.408 juta
2. Beban Bunga 2. Interest Expenses
dalam jutaan Rupiah
in millions of Rupiah
Perubahan
Uraian Change
2025 2024
Description Rp
%
IDR
Deposito
837,233 794,964 42,269 5.32%
Time Deposits
Surat Berharga (Obligasi yang
diterbitkan) 58,500 62,238 (3,738) -6.01%
Marketable Securities (Issued Bonds)
Tabungan
29,994 36,118 (6,124) -16.96%
Savings Accounts
Giro
35,892 34,565 1,327 3.84%
Current Accounts
Bank Lain
3,956 6,644 (2,688) -40.46%
Other Banks
Pinjaman yang diterima
78,748 102,073 (23,325) -22.85%
Borrowings
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dalam jutaan Rupiah
in millions of Rupiah
Perubahan
Uraian Change
2025 2024
Description Rp
%
IDR
Beban Bunga Lainnya
75 1,716 (1,641) -95.63%
Other Interest Income
Kredit Modifikasi
626 627 (1) -0.16%
Loan Modification
Jumlah Beban Bunga
1,045,024 1,038,945 6,079 0.59%
Total Interest Expenses
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tahun 2025 BSG membukukan Beban Bunga sebesar In 2025, BSG recorded an Interest Expense of
Rp1.045.024 juta, bertumbuh Rp6.079 juta atau 0,59% IDR1,045,024 million, representing a slight increase
dibandingkan periode yang sama tahun 2024 sebesar of IDR6,079 million or 0.59% compared to IDR1,038,945
Rp1.038.945 juta. Peningkatan Beban Bunga tersebut million in 2024. This rise was primarily driven by
utamanya disebabkan pertumbuhan Beban Bunga higher Interest Expenses on Time Deposits and Current
Deposito dan Beban Jasa Giro. Accounts Service Fees.
Beban Bunga BSG utamanya masih berasal dari bunga The Bank’s Interest Expense remains largely dominated
Deposito Berjangka. Tahun 2025, beban bunga Deposito by Time Deposits. In 2025, interest expenses for
Berjangka tercatat sebesar Rp837.233 juta, bertumbuh Time Deposits were recorded at IDR837,233 million,
Rp42.269 juta atau 5,32% dibandingkan periode yang up IDR42,269 million or 5.32% from IDR794,964 million in
sama tahun 2024 sebesar Rp794.964 juta. Peningkatan 2024. This increase was primarily attributable to
beban bunga Deposito Berjangka tersebut disebabkan competitive deposit interest rates, which reached 7.25%.
rate pada bunga deposito yang mencapai 7,25%.
Pendapatan & Beban Operasional Lainnya Other Operating Income and Expenses
512
1. Pendapatan Operasional Lainnya 1. Other Operating income
dalam jutaan Rupiah
in millions of Rupiah
Perubahan
Uraian Change
2025 2024
Description Rp
%
IDR
Provisi dan komisi lainnya
77,763 2,183 75,580 3462.21%
Other Provisions and Commissions
Pendapatan administrasi
89,023 201,466 (112,443) -55.81%
Fee-based Income
Pendapatan denda
1,072 800 272 34.00%
Penalty Income
Pendapatan lainnya
196 172 24 13.95%
Other Income
Jumlah Pendapatan Operasional
Lainnya 168,054 204,621 (36,567) -17.87%
Other Operating Income
Tahun 2025 BSG membukukan Pendapatan Operasional In 2025, BSG recorded Other Operating Income of
Lainnya sebesar Rp168.054 juta turun Rp36.567 juta atau IDR168,054 million, representing a decrease of IDR36,567
17,87% dibandingkan periode yang sama tahun 2024 million or 17.87% compared to IDR204,621 million in the
Rp204.621 juta. Penurunan Pendapatan Operasional same period of 2024. This contraction was primarily
Lainnya tersebut utamanya disebabkan penurunan driven by a decline in fee-based income, resulting from
pendapatan administrasi (fee-based income) yang lower loan provision fees and partnership service fees.
diakibatkan penurunan pendapatan provisi kredit dan
jasa kemitraan.
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2. Beban Operasional Lainnya 2. Other Operating Expenses
dalam jutaan Rupiah
in millions of Rupiah
Perubahan
Uraian Change
2025 2024
Description Rp
%
IDR
Beban Personalia
699,227 719,028 (19,801) -2,75%
Personnel Expenses
Beban Administrasi dan Umum
380,296 380,032 264 0.07%
Administrative and General Expenses
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Beban Promosi
6,322 7,829 (1,507) -19.25%
Promotion Expenses
Beban Premi Program Penjaminan
Pemerintah
35,847 33,916 1,931 5.69%
Government Insurance Program
Premium Expenses
Jumlah Beban Operasional Lainnya
1,121,692 1,140,805 (19,113) -1,68%
Total Other Opearting Expenses
Jumlah Beban Operasional Lainnya BSG tahun 2025 In 2025, BSG recorded Total Other Operating Expenses
tercatat sebesar Rp1.121.692 juta, turun Rp19.113 juta of IDR1,121,692 million, a decrease of IDR19,113 million
atau 3,48% dari periode yang sama tahun 2024 sebesar or 3.48% compared to IDR1,140,805 million in 2024.
Rp1.140.805 juta. Penurunan disebabkan perubahan This reduction was primarily driven by a change
pencatatan pada komponen Biaya Personalia dan in the accounting treatment for Personnel Costs,
menyebabkan penurunan Beban Personalia, Di mana which led to a decline in Personnel Expenses. For the
pada tahun 2025 tercatat sebesar Rp699,247 juta turun fiscal year 2025, Personnel Expenses were recorded
Rp19,801 juta atau 2,75% dibandingkan periode yang at IDR699,247 million, decreasing by IDR19,801 million or
513
sama di tahun 2024 Rp719.028 juta. 2.75% from IDR719,028 million in 2024.
Namun terdapat peningkatan Beban Premi Program Conversely, there was an increase in Government
Penjaminan Pemerintah (LPS) tahun 2025 sebesar Guarantee Program Premium Expenses (LPS), which
Rp35.847 juta naik Rp1.931 juta atau 5.69% dibandingkan rose to IDR35,847 million in 2025, an increase of IDR1,931
periode yang sama di tahun 2024 Rp33.916 juta. Secara million or 5.69% compared to IDR33,916 million in 2024.
umum penurunan beban operasional lainnya merupakan Overall, the reduction in other operating expenses
bagian dari strategi manajemen di tahun 2025 dalam hal reflected Management’s strategic focus on cost
efisiensi biaya. efficiency throughout 2025.
3. Laba Operasional, Pajak Penghasilan Bersih, Penghasilan 3. Operating Profit, Net Income Tax, Other Comprehensive
(Beban) Komprehensif lain & Laba per Saham Income (Loss), and Earnings per Share (EPS)
dalam jutaan Rupiah
in millions of Rupiah
Perubahan
Uraian Change
2025 2024
Description Rp
%
IDR
Laba Operasional
386,779 375,035 11,744 3.13%
Operating Profit
Pajak Penghasilan
(99,594) (76,508) (23,086) 30.17%
Income Tax
Pendapatan (Beban) Komprehensif
Lainnya
(5,199) (1,805) (3,394) 188.03%
Other Comprehensive Omcp,e
(Expenses)
Laba per saham
20,071 16,859 3,212 19.05%
Earnings per Share
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4. Laba Operasional 4. Operating Profit
Tahun 2025, BSG membukukan Laba Operasional In 2025, BSG recorded an Operating Profit of IDR386,779
sebesar Rp386.779 juta, naik Rp11,744 juta atau 3,13% million, representing an increase of IDR11,744 million or
dibandingkan periode yang sama tahun 2024 sebesar 3.13% compared to IDR375,035 million in 2024.
Rp375.035 juta
5. Pajak Penghasilan Bersih 5. Net Income Tax
Jumlah Pajak Penghasilan-Bersih BSG tahun 2025 The total Net Income Tax Expense in 2025 was recorded
tercatat sebesar Rp99.594 juta, naik Rp23.086 juta atau at IDR99,594 million, increasing by IDR23,086 million or
30,17% dibandingkan periode yang sama tahun 2024 30.17% from IDR76,508 million in 2024. This increase was
sebesar Rp76.508 juta. Peningkatan Pajak Penghasilan primarily driven by the growth in the Bank’s Operating
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tersebut utamanya disebabkan peningkatan Laba Profit and Gross Profit before tax.
Operasional Bank dan Laba Bruto sebelum pajak
6. Penghasilan (Beban) Komprehensif lain 6. Other Comprehensive Income (Loss)
Tahun 2025, BSG membukukan Beban Komprehensif In 2025, BSG reported an Other Comprehensive Loss
Lain sebesar Rp5.199 juta, naik Rp3.394 juta atau 188,03% of IDR5,199 million, an increase of IDR3,394 million or
dibandingkan periode yang sama tahun 2024 sebesar 188.03% compared to IDR1,805 million in 2024.
Rp1.805 juta
7. Laba per Saham 7. Earnings per Share (EPS)
Laba per Saham Dasar BSG tahun 2025 Rp20.071 naik BSG Earnings per Share in 2025 stood at IDR20,071, an
Rp3.212 atau 19,05% dibandingkan periode yang sama increase of IDR3,212 or 19.05% compared to IDR16,859 in
tahun 2024 sebesar Rp16.859. 2024.
C. Arus Kas C. Cash Flows
dalam jutaan Rupiah
in millions of Rupiah
Perubahan
514 Uraian Change
2025 2024
Description Rp
%
IDR
Arus Kas dari Aktivitas Operasi
500,369 (238,409) 738,778 -309.88%
Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi
(114,877) (106,507) (8,370) 7.86%
Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan
(110,466) (189,953) 79,487 -41.85%
Cash Flows from Financing Activities
Kenaikan (Penurunan) Bersih Kas dan
Setara Kas
275,026 (534,866) 809,892 -151.42%
Increase (Decrease) Net Cash and Cash
Equivalents
Kas dan Setara Kas Awal Tahun
Cash and Cash Equivalents at the 1,842,096 2,376,962 (534,866) -22.50%
Beginning of the Year
Kas dan Setara Kas Akhir Tahun
Cash and Cash Equivalents at the End of 2,117,122 1,842,096 275,026 14.93%
the Year
Jumlah Kas dan Setara Kas BSG pada akhir tahun 2025 BSG Total Cash and Cash Equivalents at the end of 2025 were
tercatat Rp2.117.122 juta, naik Rp275.026 juta atau 14,93% recorded at IDR2,117,122 million, an increase of IDR275,026
dibandingkan dengan periode yang sama akhir tahun 2024 million or 14.93% compared to IDR1,842,096 million at the end
Rp1.842.096 juta. of 2024.
Hal tersebut disebabkan pertumbuhan aktivitas operasi This growth was driven by the Bank’s operational activities,
BSG, di mana Bank menghasilkan arus kas masuk, terutama in which BSG generated significant cash inflows, particularly
terhadap Aktiva Produktif, dan pendanaan terhadap aktivitas from earning assets, as well as the successful funding of the
investasi BSG. Bank’s investment activities.
2025 Laporan Tahunan
Annual Report
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D. Rasio Keuangan D. Financial Ratio
Uraian
2025 2024 2023 2022 2021
Description
ROA 1,65 1,40 1,68 1,65 1,24
ROE 15,74 12,91 15,07 16,50 13,39
ROI 1,84 1,57 1,91 2,04 1,44
CAR 17,94 19,44 20,40 18,51 16,26
NIM 6,74 6,68 7,71 7,68 7,23
GPM 14,78 11,77 14,38 15,28 10,88
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
NPM 11,30 8,77 10,78 11,27 7,61
LDR 92,09 107,26 95,71 83,40 83,47
NPL-Gross 2,97 2,41 2,70 2,90 3,44
BOPO 85,28 85,32 82,57 81,59 86,89
Tinjauan Kinerja Entitas Anak Performance Review of the Subsidiaries
Hingga akhir tahun 2025 BSG tidak memiliki entitas anak, As of the end of 2025, BSG has no subsidiaries, associates,
entitas asosiasi, maupun kerja sama dalam bentuk Joint or collaborations in the form of Joint Ventures (JV) or Special
Venture (JV) atau Special Purpose Vehicle (SPV). Namun Purpose Vehicles (SPV). However, BSG maintains a minority
demikian, BSG memiliki penyertaan saham minoritas pada equity investment of 3.38% in PT BPR Prisma Dana. This is
PT BPR Prisma Dana sebesar 3,38%, yang diklasifikasikan classified as a non-controlling investment, which does not
sebagai investasi non-pengendali sehingga tidak grant BSG significant influence over the entity’s management
memberikan pengaruh signifikan terhadap pengelolaan or operational policies.
maupun kebijakan operasional entitas tersebut.
515
PT BPR Prisma Dana sendiri merupakan lembaga berbadan PT BPR Prisma Dana is a limited liability company operating
hukum Perseroan Terbatas yang bergerak sebagai Bank as a Rural Bank (BPR). Its shareholding structure is primarily
Perekonomian Rakyat (BPR), dengan komposisi kepemilikan owned by individuals (94.83%), with the remainder held by
saham yang mayoritas dimiliki oleh perorangan (94,83%), cooperatives and other business entities. With a relatively
serta sebagian kecil dimiliki oleh koperasi dan badan small ownership stake, BSG involvement is strategic in
usaha lainnya. Dengan porsi kepemilikan yang relatif kecil, nature, aimed at supporting the development of the regional
keterlibatan BSG lebih bersifat strategis dalam rangka financial sector, specifically by strengthening the micro and
mendukung pengembangan sektor keuangan daerah, MSME banking ecosystem, without direct involvement in
khususnya dalam memperkuat ekosistem perbankan skala operational control.
mikro dan UMKM, tanpa keterlibatan langsung dalam
pengendalian operasional.
Informasi Material Lainnya Other Material Information
1. Pencapaian Target tahun 2025 1. 2025 Target Achievements
Ringkasan pencapaian target indikator keuangan utama The summary of BSG key financial indicator target
BSG tahun 2025 sebagai berikut: achievements for 2025 is as follows:
dalam jutaan Rupiah
in millions of Rupiah
Indikator Keuangan Realisasi Capaian
Target
Financial Indicator Realization Achievement
Total Aset
23.676.506 22.720.221 104,21
Total Assets
Total Kredit
16.766.825 17.439.828 96,14
Total Loans
Total DPK
18.206.818 16.400.454 111,01
Total Third-Party Funds
Laba Bruto
380.596 365.313 104,18
Gross Profit
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dalam jutaan Rupiah
in millions of Rupiah
Indikator Keuangan Realisasi Capaian
Target
Financial Indicator Realization Achievement
Laba Netto
281.002 273.985 102,56
Net Profit
ROA (%) 1,68 1,61 104,68
ROE (%) 15,21 14,56 104,41
2. Aspek Pemasaran 2. Marketing Aspect
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dalam mendukung penguatan aspek pemasaran, BSG To strengthen the marketing framework, BSG has
mengarahkan strategi pada pengembangan basis directed its strategy toward expanding the retail
nasabah ritel guna meningkatkan stabilitas pendanaan customer base to enhance funding stability and
serta memperluas jangkauan pasar. Upaya ini dilakukan broaden market reach. These efforts are realized by
melalui peningkatan nilai tambah layanan, khususnya increasing the value-added services, particularly
bagi Nasabah Prima, yang didukung oleh komunikasi for Priority Customers (Nasabah Prima), supported
pemasaran yang lebih efektif melalui berbagai kanal, by more effective marketing communications across
termasuk optimalisasi media sosial untuk meningkatkan various channels, including the optimization of social
awareness dan engagement nasabah. Selain itu, BSG media to boost brand awareness and customer
mengoptimalkan berbagai program promosi, seperti engagement. Furthermore, BSG has optimized several
tabungan PNS berbasis poin reward dengan skema promotional programs, such as point-reward systems
cashback, promo cashback tabungan Simpeda, serta for Civil Servant (PNS) savings accounts with cashback
promo kredit PNS dalam rangka HUT BSG dan hari schemes, Tabungan Simpeda cashback promos, and
raya keagamaan, guna mendorong akuisisi dan loyalitas dedicated PNS loan promotions held during the BSG
nasabah. Anniversary and religious holidays to drive customer
acquisition and loyalty.
516
Di sisi lain, BSG juga memperluas penetrasi pasar melalui Concurrently, BSG is expanding its market penetration
optimalisasi kerja sama pengelolaan keuangan dengan by optimizing financial management partnerships with
institusi non-pemerintah daerah berbasis layanan digital, non-government institutions through digital-based
serta pengembangan kanal pembayaran (biller) berbasis services, alongside the development of fee-based
fee untuk meningkatkan aktivitas transaksi. Aktivitas payment channels (billers) to increase transaction
pemasaran turut diperkuat melalui pelaksanaan program activity. Marketing activities are further bolstered
engagement seperti customer gathering dan KUR Fest through engagement programs such as customer
sebagai sarana edukasi, promosi produk, dan penguatan gatherings and KUR Fest, which serve as platforms
hubungan dengan nasabah. Langkah ini didukung for education, product promotion, and strengthening
dengan evaluasi dan penyesuaian tarif layanan agar customer relationships. These steps are supported by
tetap kompetitif, sehingga secara keseluruhan mampu ongoing evaluations and adjustments of service tariffs to
meningkatkan efektivitas strategi pemasaran secara remain competitive, ensuring the overall effectiveness of
berkelanjutan the marketing strategy in a sustainable manner.
3. Kemampuan Membayar Hutang dan Kolektibilitas 3. Debt Repayment Capability and Receivables
Piutang Collectibility
Kemampuan membayar utang tercermin dari likuiditas The debt repayment capability is reflected in the
dan solvabilitas Bank. Berkenaan dengan obligasi yang Bank’s liquidity and solvency ratios. Regarding the
diterbitkan, kemampuan membayar utang tercermin bonds issued by the Bank, debt repayment capability
dari lancarnya pembayaran bunga dan pemeringkatan is evidenced by the timely and consistent payment of
obligasi. interest as well as the bond credit ratings.
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Adapun hasil pemeringkatan BSG dalam 5 tahun terakhir BSG credit ratings over the last 5 years are as follows:
sebagai berikut:
Peringkat Nasional Jangka Peringkat Nasional Jangka
Tahun Perusahaan Pemeringkat
Panjang Pendek
Year Rating Agency
National Long-Term Rating National Short-Term Rating
2021 FITCH RATINGS Single A F1+
2022 FITCH RATINGS Single A F1+
2023 FITCH RATINGS Single A F1+
2024 FITCH RATINGS Single A F1+
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2025 FITCH RATINGS Single A F1+
4. Kemampuan Membayar Utang Jangka Pendek (Likuiditas 4. Short-Term Debt Repayment Capability (Bank Liquidity)
Bank)
Pada tahun 2025, rasio kredit terhadap dana pihak In 2025, the Loan to Deposit Ratio (LDR) stood at 92.09%,
ketiga atau Loan to Deposit Ratio (LDR) sebesar 92,09% representing a decrease of 15.17% compared to the 2024
mengalami penurunansebesar 15,17% dibandingkan LDR of 107.26%. Despite this decline, the current ratio
dengan LDR pada tahun 2024 yang sebesar 107,26%. remained within the ideal range as stipulated by Bank
Meskipun LDR mengalami penurunan, namun kondisi Indonesia’s liquidity standards.
tersebut berada pada kondisi ideal rata-rata ratio
ditetapkan Bank Indonesia terhadap ratio likuiditas di
Bank Indonesia
5. Kemampuan Membayar Utang Jangka Panjang 5. Long-Term Debt Repayment Capability (Bank Solvability)
(Solvabilitas Bank)
BSG mengukur solvabilitas melalui rasio permodalan BSG measures its solvability through its capitalization
517
bank. Bank memastikan kecukupan modal bank untuk ratios. The Bank ensures capital adequacy to mitigate
dapat memenuhi risiko kredit, risiko pasar dan risiko credit, market, and operational risks, as reflected in
operasional yang tercermin dari Rasio Kecukupan Modal the Capital Adequacy Ratio (CAR). CAR represents the
(Capital Adequacy Ratio/CAR). CAR adalah rasio modal ratio of capital to Risk-Weighted Assets (RWA). In 2025,
terhadap aset tertimbang menurut risiko (Risk Weighted the Bank’s CAR reached 17.94%, decreasing from the
Assets/RWA). Pada tahun 2025, CAR Bank mencapai 2024 CAR of 19.44%. In accordance with OJK Regulation
17,94%, mengalami penurunan jika dibandingkan (POJK) Number 27 of 2022 dated December 26, 2022,
dengan CAR tahun 2024 sebesar 19,44%, Sesuai dengan regarding the Minimum Capital Adequacy Requirement
Peraturan Otoritas Jasa Keuangan (OJK) berdasarkan for Commercial Banks, the minimum CAR based on the
POJK No. 27 tahun 2022 tanggal 26 Desember 2022 Bank’s risk profile (ICAAP) as determined by OJK is 9.39%.
perihal Kewajiban Penyediaan Modal Minimum Bank
Umum CAR minimum sesuai profil risiko (ICAAP) yang
ditetapkan OJK adalah sebesar 9,39%.
Dengan rasio CAR berada pada tingkat 17,94%, struktur With a CAR ratio of 17.94%, BSG capital structure has
permodalan BSG memiliki kapabilitas untuk mengimbangi the capacity to absorb market risk, credit risk, and
risiko pasar, risiko kredit, dan risiko operasional di mana operational risk. This ratio is higher than the minimum
rasio tersebut lebih tinggi dari rasio kecukupan minimum capital adequacy requirement set by the Financial
OJK dan struktur modal BSG sudah memenuhi Peraturan Services Authority (OJK), and the Bank’s capital structure
OJK. Hal ini berarti bahwa BSG telah mengelola dengan complies with OJK regulations. This indicates that
baik modal Bank dan memiliki kecukupan modal untuk BSG has managed its capital effectively and maintains
melindungi dari risiko solvabilitas sufficient capital to safeguard against solvency risk.
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6. Kolektibitlitas Piutang 6. Receivables Collectibility
Rasio kredit bermasalah dihitung sesuai dengan The Non-Performing Loan (NPL) ratio is calculated
pedoman perhitungan rasio keuangan sebagaimana in accordance with the financial ratio guidelines
tercantum dalam Surat Edaran Bank Indonesia (SE-BI) stipulated in Bank Indonesia Circular (SE-BI) Number
No.3/30/DPNP tanggal 14 Desember 2001 sebagaimana 3/30/DPNP dated December 14, 2001, as subsequently
telah diubah dengan SE-BI No. 7/10/DPNP tanggal amended by SE-BI Number 7/10/DPNP (March 31,
31 Maret 2005 yang kemudian diubah melalui SE- 2005), SE-BI Number 12/11/DPNP (March 31, 2010),
BI No.12/11/DPNP tanggal 31 Maret 2010 dan SE-BI and SE-BI Number 13/30/DPNP (December 16, 2011).
No.13/30/ DPNP tanggal 16 Desember 2011.
Rincian kredit yang diberikan berdasarkan kolektibilitas The details of loans granted based on collectibility are
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
adalah sebagai berikut: as follows:
dalam juta Rupiah
in millions of Rupiah
Uraian
2025 2024
Description
Lancar
15,582,537 15,649,837
Current
Dalam Perhatian Khusus
686,515 92,714
Special Mention
Kurang Lancar
25,282 7,724
Substandard
Diragukan
32,299 16,433
Doubtful
Macet
440,192 363,954
Loss
Jumlah Kredit yang Diberikan-Gross
16,766,825 16,130,663
Total Loans-Gross
518 CKPN (222,793) (208,860)
Jumlah Kredit yang Diberikan-Nett
16,544,032 15,921,803
Total Loans-Net
Nominal Non-Performing Loan (NPL)-Gross 497,773 388,112
Non-Performing Loan (NPL) Gross (%) 2.97 2.41
Non-Performing Loan (NPL) Nett (%) 1.88 1.32
Sebagai bentuk kehati-hatian yang sekaligus juga bagian As a form of prudential banking and a core strategy for
dari strategi untuk menekan risiko, Bank mencadangkan risk mitigation, the Bank sets aside funds by forming
sejumlah dana dengan membentuk Cadangan Kerugian an Allowance for Impairment Losses (CKPN) for
Penurunan Nilai (CKPN) terhadap piutang yang masuk receivables categorized from Rating 1 to Rating 8, in
kategori rating 1 sampai dengan rating 8, sesuai dengan accordance with the provisions of PSAK 71: Financial
ketentuan PSAK 109 InStrumen Keuangan. Instruments.
Hingga akhir tahun 2025, sebagian besar piutang Bank By the end of 2025, the majority of the Bank’s
masuk dalam kategori lancar. Hal ini tercermin dari rasio receivables remained in the current category. This is
Non-Performing Loan (NPL) yang pada tahun 2025 reflected in the Non-Performing Loan (NPL) ratio, which
tercatat sebesar 2,97%. Dibandingkan tahun sebelumnya, was recorded at 2.97% in 2025, compared to 2.41% in the
2,41. previous year.
NPL BSG mengalami peningkatan yang disebabkan The increase in the BSG NPL was primarily driven by the
perpindahan RKUD Pemerintah Kota Gorontalo dari migration of the Gorontalo City Government’s Regional
BSG ke PT Bank Tabungan Negara (Persero), Tbk yang General Cash Account (RKUD) from BSG to PT Bank
menyebabkan perpindahan gaji ASN yang memiliki Tabungan Negara (Persero) Tbk (BTN). This shift resulted
pinjaman di BSG. in the transfer of payroll accounts for Civil Servants (ASN)
who hold existing loan obligations with BSG.
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Beberapa upaya dilakukan BSG dalam menekan To curb the growth of non-performing loans and improve
pertumbuhan kredit bermasalah adalah: credit quality, BSG has implemented several strategic
measures:
a. Restrukturisasi dan penjadwalan kembali terhadap a. Implementing debt restructuring and repayment
kredit bermasalah. rescheduling for distressed loans.
b. Melakukan penjualan aset yang telah disita atas b. Executing the sale of foreclosed assets to reduce
kredit yang bermasalah, untuk menekan kredit outstanding non-performing loans and improve the
bermasalah dan memperbaiki NPL. NPL ratio.
c. Melakukan penagihan kredit bermasalah, secara c. Intensifying collection efforts, specifically by
khusus Bank berupaya menjalin kerja sama establishing a cooperative framework with PT Bank
dengan PT Bank Tabungan Negara (Persero), Tabungan Negara (Persero) Tbk to facilitate the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tbk dalam rangka proses pemotongan angsuran payroll deduction process for loan installments
yang menjadi kewajiban dari ASN Pemerintah Kota owed by Gorontalo City Government employees
Gorontalo sehubungan dengan perpindahan RKUD following the RKUD migration.
Pemerintah Kota Gorontalo dari BSG ke PT. Bank
Tabungan Negara (Persero), Tbk.
7. Struktur Modal dan Kebijakan Manajemen atas Struktur 7. Capital Structure and Capital Structure Management
Modal Policy
a. Struktur Modal a. Capital Structure
BSG berupaya meningkatkan nilai Bank diantaranya BSG strives to enhance corporate value by
melalui penetapan struktur modal yang optimal. establishing an optimal capital structure. This
Hal tersebut juga menjadi bagian dalam memenuhi effort is also part of the Bank’s commitment to
ketentuan OJK mengenai Kewajiban Penyediaan complying with the Financial Services Authority
Modal Minimum (KPMM). (OJK) regulations regarding the Minimum Capital
Adequacy Ratio.
519
b. Kebijakan Manajemen atas Struktur Modal b. Capital Structure Management Policy
Kebijakan terkait struktur permodalan bertujuan The capital structure policy aims to ensure that
untuk memastikan bahwa BSG memiliki modal yang BSG maintains a robust capital position to support
kuat untuk mendukung strategi pengembangan business development strategies, facilitate
bisnis dan ekspansi usaha serta mempertahankan corporate expansion, and sustain long-term
kelangsungan pengembangan bisnis di kemudian business continuity. Furthermore, the capital policy
hari. Di samping itu, kebijakan permodalan ditetapkan is established to meet regulatory capital adequacy
guna memenuhi peraturan mengenai kecukupan requirements and ensure that the Bank’s capital
permodalan yang ditetapkan oleh regulator serta structure remains efficient. BSG develops its capital
memastikan bahwa struktur permodalan Bank plan based on mandatory capital adequacy needs.
telah efisien. BSG menyusun rencana permodalan This plan is drafted by the Board of Directors as part of
berdasarkan kebutuhan kecukupan permodalan the Bank’s Business Plan (RBB) and is subsequently
sebagaimana yang dipersyaratkan. Rencana approved by the Board of Commissioners.
permodalan tersebut disusun oleh Direksi sebagai
bagian dari Rencana Bisnis Bank untuk kemudian
disetujui oleh Dewan Komisaris.
Berdasarkan ketentuan kelompok bank berdasarkan Under the classification of banks by core capital
modal inti (KBMI), BSG masuk dalam KBMI 1, yaitu (KBMI), BSG is categorized as KBMI 1 (banks with
bank dengan modal inti di bawah Rp6 triliun. Untuk core capital below IDR6 trillion). As a result, the
itu, bank berupaya untuk menambah modal inti Bank is focused on a planned increase of core
yang terencana dengan estimasi yang akurat, sesuai capital through accurate estimation, in line with
komitmen Pemegang Saham dalam APBD serta Shareholder commitments in the Regional Budget
dalam mekanisme yang telah sesuai ketentuan. (APBD) and through mechanisms that comply with
prevailing regulations.
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c. Perjanjian KUB dengan PT. Mega Corpora c. KUB Agreement with PT Mega Corpora
Berdasarkan Perjanjian Kerja Sama Nomor 059/PKS/ Pursuant to Cooperation Agreement Number 059/
REN/DIR/X/2024 dan 022/DIR-MC/X/2024 tanggal PKS/REN/DIR/X/2024 and 022/DIR-MC/X/2024
14 Oktober 2024 antara PT Bank SulutGo dan dated October 14, 2024, between PT Bank SulutGo
PT Mega Corpora, kedua pihak sepakat membentuk and PT Mega Corpora, both parties have agreed
Kelompok Usaha Bank (KUB) bersama PT Bank Mega to establish a Bank Integration Group (KUB)
Tbk dalam rangka memperkuat struktur permodalan, alongside PT Bank Mega Tbk. This initiative is
ketahanan, dan daya saing perbankan daerah, serta designed to strengthen capital structure, resilience,
mendukung stabilitas dan pertumbuhan ekonomi and the competitiveness of regional banking,
melalui konsolidasi perbankan sesuai ketentuan while supporting economic stability and growth
POJK Nomor 12/POJK.03/2020 tentang Konsolidasi through banking consolidation as mandated by
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Bank Umum. Kerja sama ini mencakup pembentukan POJK Number 12/POJK.03/2020 concerning
KUB, pemenuhan Modal Inti Minimum (MIM), serta Consolidation of Commercial Banks. The scope
pengaturan konsolidasi bank umum. of this cooperation includes the formation of the
KUB, fulfillment of Minimum Core Capital (MIM)
requirements, and general commercial bank
consolidation arrangements.
Dalam skema tersebut, Mega Corpora memiliki Under this scheme, Mega Corpora holds a 24.9% stake
kepemilikan saham sebesar 24,9% dan bertindak and acts as a joint controlling shareholder alongside
sebagai pemegang saham pengendali bersama the Provincial Government of North Sulawesi.
Pemerintah Provinsi Sulawesi Utara. Pemenuhan Capital requirements are fulfilled proportionally by all
kebutuhan modal dilakukan secara proporsional oleh shareholders; however, there is a provision allowing Mega
seluruh pemegang saham, dengan ketentuan bahwa Corpora to make larger capital injections if necessary.
Mega Corpora dapat melakukan penyetoran modal Such an action could potentially lead to the dilution
lebih besar apabila diperlukan, yang berpotensi of the local government’s shareholding, subject to the
menyebabkan dilusi kepemilikan saham pemerintah GMS resolution. This agreement becomes effective
daerah sesuai keputusan RUPS. Perjanjian ini berlaku upon obtaining OJK approval and may terminate once
520
setelah memperoleh persetujuan OJK dan dapat BSG core capital reaches IDR3 trillion, in accordance
berakhir apabila Modal Inti BSGtelah mencapai Rp3 with applicable regulations.
triliun, sesuai ketentuan yang berlaku.
8. Implementasi Pembagian Dividen 8. Dividend Payout Implementation
Implementasi pembagian dividen BSG dilaksanakan The implementation of BSG dividend payout is
secara transparan dan akuntabel dengan mengacu conducted with transparency and accountability,
pada ketentuan regulator serta keputusan Rapat adhering to regulatory requirements and resolutions
Umum Pemegang Saham (RUPS). Pembagian dividen passed during the General Meeting of Shareholders
dilakukan berdasarkan laba bersih Perseroan dengan (GMS). Dividends are distributed based on the Company’s
memperhatikan kondisi keuangan, kecukupan net profit, while prudently considering the Bank’s
permodalan, serta kesinambungan usaha. Besaran financial soundness, capital adequacy, and business
dividen yang dibagikan ditetapkan secara proporsional sustainability. The dividend amount is determined
sesuai dengan komposisi kepemilikan saham, dengan proportionally according to shareholding composition,
tetap menjaga keseimbangan antara imbal hasil kepada maintaining a balance between shareholder returns and
pemegang saham dan kebutuhan penguatan modal the capital reinforcement required to support business
untuk mendukung pertumbuhan bisnis. growth.
Dalam pelaksanaannya, BSG juga mempertimbangkan In practice, BSG evaluates various strategic internal
berbagai faktor strategis, baik internal maupun and external factors, including financial performance,
eksternal, termasuk kinerja keuangan, prospek usaha, business prospects, prevailing economic conditions,
kondisi ekonomi, serta ketentuan permodalan yang and applicable capital regulations. In addition to cash
berlaku. Selain dividen tunai, Perseroan juga membuka dividends, the Company remains open to the possibility
kemungkinan pembagian dividen dalam bentuk lain of distributing dividends in other forms as permitted by
sesuai ketentuan. Kebijakan ini ditinjau secara berkala regulation. This policy is reviewed periodically and may
dan dapat disesuaikan dengan kebutuhan Perseroan, be adjusted to meet the Company’s needs, including
termasuk pemberian dividen interim, dengan tetap the issuance of interim dividends, while strictly adhering
memperhatikan prinsip kehati-hatian dan tata kelola to the principles of prudence and Good Corporate
perusahaan yang baik. Governance (GCG).
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Corporate Social Responsibility
Berdasarkan hasil RUPS Tahunan tanggal 9 April Based on the results of the Annual GMS held on April
2025, para pemegang saham menyetujui penetapan 9, 2025, shareholders approved the appropriation
penggunaan sebagian laba bersih tahun 2024 untuk of a portion of the 2024 net profit for a cash dividend
pembagian dividen tunai sebesar Rp196 miliar yang distribution totaling IDR196 billion, paid on April 15, 2026.
dibayarkan pada tanggal 15 April 2026. Pembagian This distribution represented a dividend payout ratio
dividen ini setara dengan dividend payout ratio sebesar of 87.5% of the 2024 net profit.
87,5% atas laba bersih tahun 2024.
Adapun tren dividend payout ratio BSG untuk periode The trend for BSG dividend payout ratio for the 2020–
2020-2024 sebagai berikut: 2024 period is as follows:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
87,50
80,00 80,00
75,00 75,00
2020 2021 2022 2023 2024
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9. Ikatan Material untuk Investasi Barang Modal 9. Material Commitment for Capital Goods Investment
a. Tujuan dari Ikatan Material untuk Investasi Barang a. Objectives of Material Commitments for Capital
Modal Expenditure
Ikatan material terkait investasi barang modal Material commitments related to capital expenditure
difokuskan pada pengembangan infrastruktur (CapEx) are focused on the development of office
jaringan kantor, teknologi informasi dserta network infrastructure, information technology,
investasi lainnya yang mendukung kelancaran dan and other strategic investments aimed at ensuring
peningkatan efektivitas kegiatan operasional BSG. operational continuity and enhancing the efficiency
of BSG business activities.
b. Prinsip Pengelolaan Investasi Barang Modal b. Principles of Capital Expenditure Management
Dalam mengelola investasi barang modal, BSG In managing capital investments, BSG implements
menerapkan prinsip tata kelola yang menekankan governance principles that emphasize
akuntabilitas, transparansi, dan optimalisasi nilai accountability, transparency, and value optimization.
melalui pendekatan berbasis kebutuhan yang This is achieved through a measured, needs-based
terukur serta berorientasi pada keberlangsungan approach oriented toward operational sustainability
operasional dan peningkatan layanan nasabah. and the enhancement of customer service. The entire
Seluruh proses pengadaan dilaksanakan sesuai procurement process is executed in compliance with
ketentuan internal dan regulator dengan internal and regulatory requirements, supported
dokumentasi yang lengkap dan dapat diaudit, by comprehensive and auditable documentation.
serta memastikan aset yang diperoleh memiliki Furthermore, the Bank ensures that acquired assets
kompatibilitas dengan infrastruktur yang ada, are compatible with existing infrastructure, address
mendukung kebutuhan jangka panjang, dan long-term requirements, meet rigorous security
memenuhi standar keamanan serta didukung oleh standards, and are backed by adequate after-sales
layanan purna jual yang memadai support.
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c. Sumber Dana untuk Investasi Barang Modal c. Sources of Funds for Capital Expenditure
Sumber dana yang dingunakan dalam rangka The funding utilized for capital expenditure,
investasi barang modal untuk pengembangan specifically for the development of office networks,
infrastruktur jaringan kantor, teknologi informasi, information technology, and other supporting
serta investasi pendukung lainnya dari laba usaha investments, is generated from the Company’s
Perseroan, dengan tetap memperhatikan kecukupan operating profits. These allocations are managed
permodalan dan keberlanjutan bisnis. with strict adherence to capital adequacy ratios and
the long-term sustainability of the business.
10. Investasi Barang Modal yang Direalisasikan 10. Realized Capital Goods Investment
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Realisasi investasi barang modal BSG pada tahun 2025 BSG capital expenditure realization in 2025 amounted
sebesar Rp48,7 miliar, yang dialokasikan terutama untuk to IDR48.7 billion. These funds were primarily allocated
pengembangan infrastruktur jaringan kantor, peningkatan to the development of office network infrastructure, the
kapasitas teknologi informasi, serta pengadaan aset expansion of information technology capacity, and the
pendukung operasional lainnya. Investasi ini dilakukan procurement of other operational support assets. This
secara terarah untuk mendukung peningkatan kualitas investment was executed strategically to enhance service
layanan, efisiensi operasional, dan penguatan fondasi quality, drive operational efficiency, and strengthen BSG
digital BSG, dengan tetap memperhatikan prinsip kehati- digital foundation. All expenditures were managed with
hatian, efektivitas penggunaan dana, serta keberlanjutan strict adherence to the principles of prudence, cost-
bisnis. effectiveness, and business sustainability.
11. Informasi dan Fakta Material yang Terjadi Setelah 11. Material Information and Facts Subsequent to the Date
Tanggal Laporan Akuntan of the Accountant’s Report
Setelah tanggal laporan akuntan, terdapat rencana Subsequent to the date of the auditor’s report, BSG has
aksi korporasi material yang akan dilakukan oleh BSG planned a material corporate action in the form of a Shelf
berupa Penawaran Umum Berkelanjutan (PUB) Obligasi Registered Offering of Shelf-Registered Bond II, with a
522
Berkelanjutan II dengan target penghimpunan dana total funding target of IDR1 trillion. This plan is initiated
sebesar Rp1 triliun. Rencana ini dilaksanakan sehubungan in connection with the maturity of the Shelf-Registered
dengan jatuh temponya Obligasi Berkelanjutan I Tahun Bond I Year 2021, totaling IDR750 billion, which is due
2021 sebesar Rp750 miliar pada tahun 2026, serta in 2026. Furthermore, this action aims to maintain
menjaga kesinambungan struktur pendanaan jangka the sustainability of the Bank’s medium-term funding
menengah. Adapun rencana pelaksanaanya telah structure. The implementation plan for this offering
mendapat persetujuan Rapat Umum Pemegang Saham was officially approved during the General Meeting of
pada tanggal 10 Februari 2026. Shareholders (GMS) on February 10, 2026.
12. Program Kepemilikan Saham oleh Manajemen dan/atau 12. Management and/or Employee Stock Ownership
Pegawai melalui Opsi MSOP/ESOP Program (MSOP/ESOP)
Sampai dengan akhir tahun 2025, BSG belum memiliki As of the end of 2025, BSG does not have a stock
program pemberian opsi saham kepada Direksi, Dewan option program for the Board of Directors, Board of
Komisaris, maupun karyawan. Commissioners, or employees.
13. Realisasi Penggunaan Dana Hasil Penawaran Umum 13. Utilization of Proceeds from Public Offerings
BSG belum melakukan Penawaran Umum di pasar modal, BSG has not conducted a Public Offering in the capital
sehingga tidak terdapat realisasi penggunaan dana market; therefore, there is no realization of the use
yang bersumber dari hasil Penawaran Umum. Dengan of funds sourced from Public Offering proceeds. As
demikian, BSG tidak memiliki kewajiban pelaporan terkait a result, BSG has no reporting obligations regarding
penggunaan dana hasil Penawaran Umum sebagaimana the utilization of proceeds as stipulated by prevailing
diatur dalam ketentuan yang berlaku. regulations.
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Corporate Social Responsibility
14. Informasi Material mengenai Investasi, Ekspansi, 14. Material Information on Investments, Expansions,
Divestasi, dan Akuisisi Divestments, and Acquisitions
Sampai dengan akhir tahun 2025, BSG tidak memiliki As of the end of 2025, BSG did not have any transactions
transaksi atau aktivitas terkait investasi, ekspansi, or activities related to investments, expansions,
divestasi, dan akuisisi dengan nilai yang material. divestments, or acquisitions of a material value.
15. Informasi mengenai Transaksi Material yang 15. Information on Material Transactions Involving Conflicts
Mengandung Benturan Kepentingan of Interest
Sampai dengan akhir tahun 2025, tidak terdapat As of the end of 2025, there were no material transactions
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
transaksi material yang dilakukan oleh BSG yang dapat conducted by BSG categorized as transactions involving
dikategorikan sebagai transaksi yang mengandung a conflict of interest.
benturan kepentingan.
16. Pengungkapan Transaksi Pihak Berelasi 16. Disclosure of Related Party Transactions
BSG melakukan berbagai transaksi dengan pihak BSG engages in various transactions with related
berelasi yang dilaksanakan dengan mengedepankan parties, conducted in accordance with the arm’s
prinsip kewajaran (arm’s length principle) serta length principle and in compliance with prevailing
mematuhi ketentuan yang berlaku terkait benturan regulations regarding conflicts of interest. Details
kepentingan. Rincian mengenai jumlah, jenis transaksi, concerning the amount, type of transaction, and nature
dan sifat hubungan dengan pihak berelasi disajikan pada of the relationship with related parties are presented
bagian “Tata Kelola Perusahaan”, khususnya subbagian in the “Corporate Governance” section, specifically
“Transaksi Afiliasi dan Transaksi Benturan Kepentingan” the “Affiliated Transactions and Conflict of Interest
(halaman 741). Transactions” subsection (pages 741).
17. Pemberian Penyediaan Dana, Komitmen Maupun 17. Provision of Funds, Commitments, or Other Facilities
523
Fasilitas Lain yang dapat Dipersamakan Dengan itu dari Equivalent Thereto by Any Company or Legal Entity
Setiap Perusahaan atau Badan Hukum yang Berada within the Same Business Group as the Bank to Debtors
Dalam Satu Kelompok Usaha dengan Bank Kepada Who Have Obtained Financing from the Bank.
Debitur yang telah Memperoleh Penyediaan Dana dari
Bank.
Sampai dengan akhir tahun 2025, BSG tidak memiliki As of the end of 2025, BSG did not have any transactions
transaksi berupa pemberian penyediaan dana, involving the provision of funds, commitments, or other
komitmen, maupun fasilitas lain yang dipersamakan equivalent facilities from companies or legal entities
dengan itu dari perusahaan atau badan hukum yang within the same business group to debtors who have
berada dalam satu kelompok usaha kepada debitur already obtained credit facilities from BSG. Accordingly,
yang telah memperoleh penyediaan dana dari BSG. there are no exposures or potential conflicts of interest
Dengan demikian, tidak terdapat eksposur maupun arising from such transactions.
potensi benturan kepentingan yang timbul dari transaksi
dimaksud.
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18. Dampak Perubahan Peraturan Perundang-undangan 18. Impact of Changes in Laws and Regulations
Di tahun 2025, terdapat beberapa peraturan baru yang In 2025, several new regulations were issued that impact
telah diterbitkan dan berdampak pada kegiatan usaha BSG business activities, including:
BSG, antara lain:
Peraturan Perundang-undangan Dampak bagi BSG
Laws and Regulations Impact on BSG
BSG wajib memperkuat keamanan sistem informasi, dan
PADG No. 14 Tahun 2025 tanggal 30 Juni 2025 melakukan pelaporan insiden siber kepada BI.
PADG No. 14 of 2025 dated June 30, 2025 BSG is required to strengthen information system security
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
and report cyber incidents to BI.
BSG wajib meningkatkan transparansi informasi produk,
memperkuat penanganan pengaduan nasabah, mengawasi
praktik pemasaran agar tidak menyesatkan, serta memastikan
keamanan layanan digital. Bank juga perlu memperkuat fungsi
compliance dan pelaporan kepada Otoritas Jasa Keuangan,
sehingga mendorong layanan yang lebih transparan, adil,
SEOJK 16/SEOJK.07/2025 tanggal 3 Juli 2025 dan berorientasi pada perlindungan konsumen.
SEOJK 16/SEOJK.07/2025 dated July 3, 2025 BSG is required to improve product information transparency,
strengthen customer complaint handling, oversee marketing
practices to prevent misleading actions, and ensure the
security of digital services. The Bank must also strengthen
compliance functions and reporting to the Financial Services
Authority, thereby encouraging services that are more
transparent, fair, and consumer protection-oriented.
BSG secara konsisten menyalurkan kredit kepada UMKM
POJK No. 19 Tahun 2025 tanggal 28 Agustus 2025 salah satunya melalui KUR BOHUSAMI.
POJK No. 19 of 2025 dated August 28, 2025 BSG consistently channels credit to MSMEs, one of which is
through KUR BOHUSAMI.
BSG wajib meningkatkan transparansi laporan keuangan dan
524 POJK No. 18 Tahun 2025 tanggal 04 Agustus 2025 dan memastikan informasi yang disampaikan akurat, lengkap, dan
SEOJK No. 29 Tahun 2025 tanggal 26 November 2025 tepat waktu.
POJK No. 18 of 2025 dated August 4, 2025 and SEOJK No. 29 BSG is required to enhance the transparency of financial
of 2025 dated November 26, 2025 reports and ensure that the information disclosed is accurate,
complete, and timely.
19. Perubahan Kebijakan Akuntansi 19. Changes in Accounting Policies
Penjelasan mengenai perubahan kebijakan akuntansi Explanations regarding changes in accounting policies
dapat dilihat pada laporan audit Catatan 2.d, halaman are presented in the Audit Report under Note 2.d, pages
842. 842.
20. Informasi Kelangsungan Usaha 20. Business Continuity Information
BSG secara konsisten menjaga kelangsungan usaha BSG consistently maintains business continuity and
dan kepercayaan nasabah melalui penerapan prinsip customer trust through the application of prudential
kehati-hatian serta penguatan dukungan teknologi dan principles and the strengthening of technological
digitalisasi. Seiring dengan meningkatnya kompleksitas support and digitalization, particularly in response to
operasional dan risiko siber. increasing operational complexity and cyber risks.
Dalam pengelolaan risiko operasional terkait TI, BSG In managing IT-related operational risks, BSG
memperhatikan aspek keandalan (reliability), keamanan prioritizes reliability, security, availability, and timeliness.
(security), ketersediaan (availability), dan ketepatan waktu This is achieved through collaboration between the Cyber
(timeliness) dengan mengkolaborasikan Unit Ketahanan Resilience and Security Unit, the Information Technology
dan Keamanan Siber, Divisi Teknologi Informasi dan Division, and the Operations and Services Division to
Divisi Operasional dan Layanan guna melayani serta serve and protect both customer and Company assets.
melindungi aset nasabah maupun Perseroan. Upaya These efforts include implementing security systems
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
tersebut dilakukan melalui penerapan sistem keamanan that comply with standards and regulations, utilizing
yang sesuai dengan standar dan regulasi, penggunaan system monitoring tools to detect disruptions, potential
tools monitoring system untuk mendeteksi gangguan fraud, and cyberattacks, and conducting security policy
sistem, potensi fraud, dan serangan siber, serta reviews for internet-connected applications.
melakukan review dan penerapan kebijakan keamanan
pada aplikasi yang terkoneksi dengan internet.
Selain itu, BSG terus meningkatkan kompetensi karyawan Furthermore, BSG continues to enhance employee
untuk mendukung inovasi layanan perbankan digital competencies to support digital banking service
dan memperkuat hubungan dengan nasabah. Proses innovation and strengthen customer relationships.
regenerasi dan suksesi kepemimpinan juga dikelola Leadership regeneration and succession processes are
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
secara prudent dengan mengedepankan nilai-nilai managed prudently, emphasizing corporate values and
perusahaan serta prinsip tata kelola yang baik. Good Corporate Governance (GCG) principles.
21. Suku Bunga Dasar Kredit (SBDK) 21. Prime Lending Rate (SBDK)
Sebagai bagian dari bentuk transparansi dan publikasi As part of its commitment to transparency and report
laporan, BSG secara konsisten menyampaikan informasi publication, BSG consistently discloses information
tentang Suku Bunga Dasar Kredit (SBDK) melalui website. regarding the Prime Lending Rate (SBDK) via its website.
Hal ini mendukung praktik tata kelola perusahaan dan This supports corporate governance practices and
mendorong persaingan yang sehat dalam industri encourages healthy competition within the banking
perbankan. Informasi mengenai perubahan SBDK industry. Information regarding SBDK changes is
tersedia di cabang dan dapat diakses melalui website available at branch offices and can be accessed at www.
www.banksulutgo.co.id. Adapun informasi SBDK per banksulutgo.co.id. The quarterly SBDK established by
triwulan yang telah ditetapkan oleh BSG pada tahun BSG in 2025 is as follows:
2025 sebagai berikut:
Kredit Non UMKM Kredit UMKM
Periode Non-MSME Loans MSME Loans KPR/KPA
Non KPR/
Non KPA 525
Period Korporasi Ritel Menengah Kecil Mikro Mortgage
Non-Mortgage
Corporate Retail Medium Small Micro
Q4-2024 11,71 N/A 11,71 11,71 11,71 8,92 14,28
Q1-2025 10,17 N/A 10,17 10,17 10,17 9,29 12,77
Q2-2025 11,27 N/A 11,27 11,27 11,27 9,6 13,12
Q3-2025 10,24 N/A 10,24 10,24 10,24 8,78 12,19
Q4-2025 11,19 N/A 11,19 11,19 11,19 9,13 12,96
22. Prospek, Prioritas Strategis, dan Proyeksi Tahun 2026 22. Outlook, Strategic Priorities, and 2026 Projections
a. Prospek Perekonomian dan Sektor Perbankan Tahun a. 2026 Economic and Banking Sector Outlook
2026
Prospek ekonomi Indonesia tahun 2026 diperkirakan The outlook for the Indonesian economy in 2026
tetap solid dengan pertumbuhan berada pada is expected to remain solid, with growth projected
kisaran 5-6%, yang didorong oleh konsumsi in the 5%–6% range. This growth is driven by
rumah tangga dan investasi, serta didukung oleh household consumption and investment, supported
ketahanan ekonomi nasional yang cukup kuat di by robust national economic resilience despite
tengah dinamika global. Meskipun demikian, risiko global dynamics. Nevertheless, the risk of a global
perlambatan ekonomi global tetap perlu diwaspadai. economic slowdown remains a factor that warrants
Di sektor perbankan, pertumbuhan kredit vigilance. In the banking sector, loan growth is
diproyeksikan positif pada kisaran 8%–12% dengan projected to be positive, ranging between 8%–12%,
pertumbuhan Dana Pihak Ketiga (DPK) sekitar 7%– with Third-Party Fund (DPK) growth estimated
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9%, didukung oleh akselerasi transformasi digital at 7%–9%. This performance is bolstered by the
melalui pemanfaatan AI dan cloud computing. acceleration of digital transformation through the
Kinerja perbankan diperkirakan tetap solid dengan utilization of AI and cloud computing. Banking
potensi dividen yang menarik, sementara fokus performance is expected to remain steady with
utama industri tetap pada menjaga kualitas aset dan attractive dividend potential, while the industry’s
stabilitas Net Interest Margin (NIM). primary focus remains on maintaining asset quality
and Net Interest Margin (NIM) stability.
b. Grand Strategy BSG dan Proyeksi Keuangan Tahun b. BSG Grand Strategy and 2026 Financial Projections
2026
Menghadapi tahun 2026, BSG menetapkan Heading into 2026, BSG has established a
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Grand Strategy yang berfokus pada “Penguatan Grand Strategy focused on “Strengthening
Tata Kelola, Ekspansi Bisnis yang Berkualitas, dan Governance, Quality Business Expansion, and
Optimalisasi Biaya” sebagai landasan utama dalam Cost Optimization” as the primary foundation for
mendorong pertumbuhan yang berkelanjutan. driving sustainable growth. This strategy is designed
Strategi ini diarahkan untuk memperkuat fondasi to fortify the internal foundation by enhancing
internal melalui peningkatan pengendalian, oversight, risk management, and operational
manajemen risiko, dan efisiensi operasional, efficiency, while simultaneously pursuing selective
sekaligus memperluas ekspansi bisnis secara business expansion to maintain asset quality and
selektif dengan tetap menjaga kualitas aset dan profitability. The implementation of this strategy is
profitabilitas. Implementasi strategi dilakukan integrated across all directorates, encompassing
secara terintegrasi di seluruh direktorat, mencakup organizational and human capital reinforcement, the
penguatan organisasi dan SDM, peningkatan enhancement of a compliance culture, accelerated
budaya kepatuhan, akselerasi digitalisasi layanan, digitalization of services, and the optimization
serta optimalisasi sinergi dalam Kelompok Usaha of synergies within the Bank Integration Group
Bank (KUB) guna mendukung pertumbuhan kredit (KUB) to support loan growth and fund collection.
dan penghimpunan dana.
526
Sejalan dengan arah strategis tersebut, BSG In line with this strategic direction, BSG projects
memproyeksikan kinerja keuangan tahun 2026 that its financial performance in 2026 will continue
tetap menunjukkan pertumbuhan positif, dengan to show positive growth, supported by sustainable
didukung oleh peningkatan aset, kredit, Dana Pihak increases in assets, loans, Third-Party Funds (DPK),
Ketiga (DPK), dan laba secara berkelanjutan. Fokus and net profit. A focus on high-quality loan expansion,
pada ekspansi kredit yang berkualitas, penguatan strengthening retail funding, and cost efficiency is
dana ritel, serta efisiensi biaya diharapkan mampu expected to maintain margin stability and enhance
menjaga stabilitas margin dan meningkatkan profitability. Furthermore, the development of digital
profitabilitas. Selain itu, pengembangan produk products, improved reliability of IT infrastructure,
digital, peningkatan keandalan infrastruktur and the optimization of the office network will serve
teknologi informasi, serta optimalisasi jaringan kantor as key drivers in boosting competitiveness and
menjadi pendorong utama dalam meningkatkan service quality, thereby supporting the achievement
daya saing dan kualitas layanan kepada nasabah, of business targets and BSG long-term growth.
sehingga mendukung pencapaian target bisnis dan
pertumbuhan jangka panjang BSG.
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
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Good Corporate Governance
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Komitmen Penerapan Prinsip
Tata Kelola Perusahaan yang Baik
Commitment to the Implementation of Good
Corporate Governance Principles
Penerapan tata kelola pada BSG merupakan bagian integral The implementation of governance at BSG constitutes an
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dari strategi bisnis dan budaya perusahaan dengan tujuan integral part of the Company’s business strategy and corporate
menciptakan nilai tambah secara berkelanjutan bagi seluruh culture, aimed at creating sustainable value for all stakeholders.
pemangku kepentingan. BSG meyakini bahwa tata kelola yang BSG believes that effective governance not only serves as a tool
efektif tidak hanya berfungsi sebagai alat pemenuhan ketentuan for regulatory compliance, but also as a fundamental foundation
regulasi, tetapi juga sebagai fondasi utama dalam meningkatkan for enhancing performance, strengthening competitiveness, and
kinerja, memperkuat daya saing, serta menjaga keberlangsungan ensuring business sustainability.
usaha.
Sejalan dengan hal tersebut, BSG secara konsisten dan In line with this commitment, BSG consistently and continuously
kontinu menerapkan prinsip-prinsip transparansi, akuntabilitas, implements the principles of transparency, accountability,
responsibilitas, independensi, dan kewajaran dalam setiap aspek responsibility, independence, and fairness across all aspects of
kegiatan usaha. Bank juga terus melakukan penyempurnaan its business activities. The Bank also continuously enhances its
kebijakan, prosedur dan praktik operasional secara berkelanjutan policies, procedures, and operational practices through ongoing
(continuous improvement) guna memastikan kesesuaian dengan improvements to ensure compliance with prevailing regulations
ketentuan yang berlaku serta standar terbaik (best practices), and alignment with best practices, including those established
termasuk yang ditetapkan oleh Otoritas Jasa Keuangan dan Bank by the Financial Services Authority (OJK) and Bank Indonesia.
Indonesia.
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Sasaran Penerapan Tata Kelola
Governance Implementation Objectives
1. Mendukung Visi yaitu “Menjadi Bank Inovatif, Berdaya 1. To support the Bank’s vision of “Becoming an Innovative,
Saing Tinggi dan Berorientasi Pada Kepuasan Nasabah”. Highly Competitive Bank Oriented Toward Customer
Satisfaction”.
2. Mendukung Misi yaitu: 2. To support the Bank’s mission:
a. Berkontribusi Dalam Pembangunan Daerah Yang a. Contributing to independent and equitable regional
Berdikari dan Berkeadilan. development.
b. Terus Berinovasi Menciptakan Model Bisnis, Layanan b. Continuously innovating to create the best business
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
& Produk Yang Terbaik Serta Bernilai Tambah Kepada models, services, and products that deliver added
Nasabah. value to customers.
c. Menciptakan Human Capital Sebagai Pilar Penting c. Developing human capital as a key pillar in achieving
Dalam Pencapaian Visi Perusahaan. the Company’s vision.
d. Melaksanakan Tata Kelola Perusahaan Yang Baik d. Consistently implementing Good Corporate
Secara Konsisten. Governance principles.
3. Kepercayaan nasabah, investor dan Pemerintah Daerah 3. To enhance the trust of customers, investors, and regional
terhadap BSG meningkat, tercermin dari keyakinan dalam governments in BSG, as reflected in their confidence
menggunakan layanan perbankan serta mempercayakan in utilizing banking services and entrusting financial
pengelolaan keuangan kepada BSG. management to the Bank.
4. Mendorong peningkatan kinerja dan efisiensi operasional 4. To drive continuous improvement in performance and
bank secara berkesinambungan serta memastikan operational efficiency, while ensuring compliance with
kepatuhan terhadap peraturan perundang-undangan dan applicable laws, regulations, and regulatory requirements.
ketentuan regulator.
Dasar Penerapan Tata Kelola Perusahaan
531
Basis for Corporate Governance Implementation
1. Undang-Undang No. 7 Tahun 1992 tentang Perbankan, 1. Law No. 7 of 1992 concerning Banking, as amended by Law
sebagaimana telah diubah dengan Undang-Undang No. 10 No. 10 of 1998;
Tahun 1998;
2. Undang-Undang No. 40 Tahun 2007 tentang Perseroan 2. Law No. 40 of 2007 concerning Limited Liability Companies;
Terbatas;
3. POJK No. 18/POJK.03/2016 tentang Penerapan Manajemen 3. OJK Regulation No. 18/POJK.03/2016 concerning the
Risiko bagi Bank Umum; Implementation of Risk Management for Commercial Banks;
4. POJK No. 27/POJK.03/2016 tentang Penilaian Kemampuan 4. OJK Regulation No. 27/POJK.03/2016 concerning Fit
dan Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan; and Proper Test for Primary Parties of Financial Services
Institutions;
5. POJK No. 4/POJK.03/2016 tentang Penilaian Tingkat 5. OJK Regulation No. 4/POJK.03/2016 concerning the
Kesehatan Bank Umum; Assessment of Commercial Bank Soundness Level;
6. POJK No. 5/POJK.03/2016 tentang Rencana Bisnis Bank; 6. OJK Regulation No. 5/POJK.03/2016 concerning Bank
Business Plans;
7. POJK No. 12 Tahun 2021 tentang Bank Umum; 7. OJK Regulation No. 12 of 2021 concerning Commercial
Banks;
8. POJK No. 17/POJK.03/2023 tentang Tata Kelola bagi Bank 8. OJK Regulation No. 17/POJK.03/2023 concerning Corporate
Umum; Governance for Commercial Banks;
9. POJK No. 12 Tahun 2024 tentang Penerapan Strategi Anti 9. OJK Regulation No. 12 of 2024 concerning the
Fraud bagi Lembaga Jasa Keuangan; Implementation of Anti-Fraud Strategy for Financial Services
Institutions;
10. SEOJK No. 34/SEOJK.03/2016 tentang Penerapan 10. OJK Circular Letter No. 34/SEOJK.03/2016 concerning the
Manajemen Risiko bagi Bank Umum; Implementation of Risk Management for Commercial Banks;
11. SEOJK No. 40/SEOJK.03/2016 tentang Penerapan tata 11. OJK Circular Letter No. 40/SEOJK.03/2016 concerning
Kelola dalam Pemberian Remunerasi Bagi Bank Umum; Governance Implementation in Remuneration for
Commercial Banks;
Tata Kelola Perusahaan
Good Corporate Governance
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12. SEOJK No. 12/SEOJK.03/2021 tentang Rencana Bisnis Bank 12. OJK Circular Letter No. 12/SEOJK.03/2021 concerning
Umum; Commercial Bank Business Plans;
13. SEOJK No. 14/SEOJK.03/2025 tentang Penerapan Tata 13. OJK Circular Letter No. 14/SEOJK.03/2025 concerning the
Kelola bagi Bank Umum; Implementation of Corporate Governance for Commercial
Banks;
14. Anggaran Dasar BSG; 14. BSG Articles of Association;
15. Kebijakan/Ketentuan Tata Kelola. 15. Internal Governance Policies/Regulations.
Selain ketentuan yang diharuskan dari berbagai Peraturan In addition to the provisions required by the various laws
perundang-undangan diatas, BSG juga berpedoman pada tata and regulations above, BSG is also guided by the following
kelola sebagai berikut: governance guidelines:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. Prinsip-prinsip Corporate Governance yang dikembangkan 1. The Corporate Governance Principles developed by the
oleh Organization for Economic Co-operation and Organization for Economic Co-operation and Development
Development (OECD). (OECD);
2. Pedoman umum Governansi Korporat Indonesia yang 2. The Indonesian Governance Guidelines issued by the
diterbitkan oleh Komite Nasional Kebijakan Governansi National Committee on Governance Policy (KNKG);
(KNKG);
3. Principles for Enhancing Corporate Governance yang 3. The Principles for Enhancing Corporate Governance issued
diterbitkan oleh Basel Committee on Banking Supervision. by the Basel Committee on Banking Supervision.
Penerapan Prinsip Tata Kelola
Implementation of Governance Principles
Penerapan prinsip Tata Kelola BSG mengacu pada POJK dan The implementation of BSG Good Corporate Governance
SEOJK tentang Penerapan Tata kelola bagi Bank Umum dengan principles refers to POJK and SEOJK regulations on Governance
berlandaskan pada 5 (lima) prinsip dasar sebagai berikut: Implementation for Commercial Banks, and is based on the
532 following 5 (five) fundamental principles:
Keterbukaan | Transparency
» Penyampaian laporan keuangan dan laporan tahunan secara » Disclosure of financial statements and annual reports in an
terbuka, jelas dan tepat waktu serta dapat diakses via website open, clear, and timely manner, accessible through BSG
BSG; website;
» Publikasi produk dan suku bunga kepada nasabah; » Publication of products and interest rates to customers;
» Stakeholder dapat mengakses informasi tentang BSG sesuai » Stakeholders are able to access information regarding BSG in
dengan prinsip dasar tata kelola; accordance with governance principles;
» BSG secara konsisten berpedoman pada ketentuan rahasia » BSG consistently adheres to banking secrecy regulations.
bank.
Akuntabilitas | Accountability
» Pembagian tugas dan wewenang yang jelas antara Direksi dan » Clear delineation of roles and responsibilities between the
Dewan Komisaris; Board of Directors and the Board of Commissioners;
» Pemegang Saham secara berkala melakukan evaluasi » Shareholders periodically evaluate the performance of the
terhadap kinerja Direksi dan Dewan Komisaris; Board of Directors and the Board of Commissioners;
» Unit Kerja memiliki pembagian tugas dan wewenang yang » Work units have clearly defined duties and authorities aligned
selaras dengan visi dan misi BSG; with BSG vision and mission;
» Unit Kerja memiliki mekanisme pelaporan dan » Work units maintain structured reporting and accountability
pertanggungjawaban yang terstruktur. mechanisms.
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Pertanggungjawaban | Responsibility
» Kepatuhan terhadap ketentuan regulator; » Compliance with regulatory requirements;
» Penyaluran Tanggung Jawab Sosial Lingkungan kepada » Implementation of Corporate Social and Environmental
Stakeholder; Responsibility for stakeholders;
» Dalam melaksanakan operasional senantiasa menerapkan » Consistent application of prudential banking principles in
prinsip kehati-hatian (Prudential Banking); operations;
» Kepatuhan terhadap standar operasional dan etika bisnis. » Adherence to operational standards and business ethics.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Independensi | Independence
» Senantiasa bersikap profesional dan objektif dalam » Upholding professionalism and objectivity in decision-
pengambilan keputusan; making processes;
» Memiliki Komisaris Independen sesuai ketentuan yang » Appointment of Independent Commissioners in accordance
berlaku. with applicable regulations.
Kewajaran | Fairness
» Memperhatikan kepentingan stakeholder dengan » Considering stakeholders’ interests based on the principles
memperhatikan asas adil dan setara. of fairness and equality.
533
Pelaksanaan Penerapan Tata Kelola Perusahaan
Implementation of Corporate Governance
2023
Perubahan Struktur Organisasi Organizational Structure Changes
Penyesuaian Pedoman Internal Internal Policy Adjustments
» Revisi BPP Akuntansi; » Revision of Accounting Policy and Procedures (BPP);
» Revisi BPP APU-PPT; » Revision of Anti-Money Laundering and Counter-
Terrorism Financing Policy (AML-CFT);
» Revisi BPP Strategi Antifraud; » Revision of Anti-Fraud Strategy Policy;
» Revisi BPP Kredit Komersial; » Revision of Commercial Credit Policy;
» Revisi BPP Sistem Pembayaran BI. » Revision of Bank Indonesia Payment System Policy.
Tata Kelola Perusahaan
Good Corporate Governance
Page 534
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
2024
Perubahan Struktur Organisasi Organizational Structure Changes
Penyesuaian Pedoman Internal Internal Policy Adjustments
» BPP dan SOP Kartu Uang Elektronik; » Policies and Standard Operating Procedures (SOP) for
Electronic Money Cards;
» BPP dan SOP Kredit Komersial; » Policies and SOP for Commercial Credit;
» BPP dan SOP Ketahanan Siber; » Policies and SOP for Cyber Resilience;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
» Revisi BPP Sistem Pembayaran Bank Indonesia; » Revision of Bank Indonesia Payment System Policy;
» Revisi BPP APU-PPT; » Revision of Anti-Money Laundering and Counter-
Terrorism Financing Policy (APU-PPT);
» BPP dan SOP PSAK 71; » Policies and SOP for PSAK 71 Implementation;
» BPP Layanan BI-Fast; » BI-FAST Service Policy;
» Revisi BPP Penerapan Strategi Antifraud; » Revision of Anti-Fraud Strategy Implementation Policy;
» BPP Audit Investigasi; » Investigation Audit Policy;
» BPP TI BI-Fast; » BI-FAST IT Policy;
» BPP ICAAP; » Internal Capital Adequacy Assessment Process
(ICAAP) Policy;
» BPP Pelindungan Konsumen dan Masyarakat; » Consumer and Public Protection Policy;
» BPP Permintaan Bukti Keterangan, Blokir dan Sita » Policy on Requests for Information, Account Blocking,
Rekening Nasabah Untuk Tujuan Perpajakan; and Seizure for Taxation Purposes;
» Revisi BPP Kredit Konsumer; » Revision of Consumer Credit Policy;
» Revisi BPP Tata Kelola. » Revision of Governance Policy.
534
2025
Perubahan Struktur Organisasi Organizational Structure Changes
Penyesuaian Pedoman Internal Internal Policy Adjustments
» Revisi BPP Pedoman Penyelenggaraan TI; » Revision of Information Technology Governance Policy
and Procedures (BPP);
» BPP Kegiatan Literasi & Inklusi Keuangan BSG; » Policy and Procedures for BSG Financial Literacy and
Inclusion Activities;
» Revisi BPP Kredit Komersial; » Revision of Commercial Credit Policy and Procedures;
» BPP Audit TI; » Information Technology Audit Policy and Procedures;
» BPP Mekanisme Pelaporan Pelanggaran melalui WBS & » Policy and Procedures for Whistleblowing System
BPP Investigasi; (WBS) Reporting Mechanism and Investigation;
» Revisi BPP Pengadaan Barang & Jasa; » Revision of Procurement Policy and Procedures for
Goods and Services;
» Revisi BPP Pelayanan Umum; » Revision of General Services Policy and Procedures;
» Revisi BPP Pengelolaan Aset Fisik; » Revision of Physical Asset Management Policy and
Procedures;
» BPP Pelaksanaan Penyertaan Modal; » Policy and Procedures for Capital Participation/
Investment Implementation;
» Revisi BPP Perencanaan Strategis; » Revision of Strategic Planning Policy and Procedures;
» BPP Penyusunan Rencana Resolusi; » Policy and Procedures for Resolution Plan Preparation;
» BPP Penyusunan Rencana Aksi Pemulihan; » Policy and Procedures for Recovery Action Plan
Preparation;
» BPP dan SOP Ketahanan dan Keamanan Siber; » Policies and Standard Operating Procedures (SOP) for
Cybersecurity and Cyber Resilience;
» Revisi BPP Perpajakan. » Revision of Taxation Policy and Procedures.
2025 Laporan Tahunan
Annual Report
Page 535
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Struktur dan Mekanisme Tata Kelola Perusahaan
Corporate Governance Structure and Mechanism
Pelaksanaan tata kelola perusahaan dilakukan melalui tiga The implementation of corporate governance is carried out
pilar utama, yaitu governance structure, governance process, through three main pillars, namely governance structure,
dan governance outcome, yang diimplementasikan secara governance process, and governance outcome, which are
terintegrasi, konsisten, dan berkelanjutan dengan berlandaskan applied in an integrated, consistent, and sustainable manner.
prinsip-prinsip tata kelola serta berpedoman pada arah strategis These pillars are grounded in the principles of good governance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
perusahaan dalam rangka mendukung pencapaian kinerja yang and aligned with the Company’s strategic direction in order to
optimal. support the achievement of optimal performance.
Uraian Penerapan
No.
Description Implementation
1. Prinsip Dasar Tata Kelola 1. Keterbukaan; Pedoman Umum Governansi Korporat
Fundamental Principles of 2. Akuntabilitas; Indonesia (PUGKI)
Governance 3. Pertanggungjawaban; 1. Perilaku Beretika;
4. Independensi; 2. Akuntabilitas;
5. Kewajaran. 3. Transparansi;
1. Transparency; 4. Berkelanjutan.
2. Accountability; Indonesian Code of Good Corporate
3. Responsibility; Governance (PUGKI)
4. Independence; 1. Ethical Conduct;
5. Fairness. 2. Accountability;
3. Transparency;
4. Sustainability.
535
2. Arah Strategis Perusahaan 1. Visi dan Misi;
Corporate Strategic 2. Ketentuan;
Direction 3. Kode etik.
1. Vision and Mission;
2. Regulations/Policies;
3. Code of Conduct.
3. Governance Structure 1. RUPS , Direksi dan Dewan Komisaris;
2. Struktur Organisasi pendukung Tata Kelola (Komite di bawah Direksi dan Dewan
Komisaris, Sekretaris Perusahaan, Divisi Kepatuhan, SKAI dan Divisi MRI).
1. General Meeting of Shareholders (GMS), Board of Directors, and Board of Commissioners;
2. Governance-supporting organizational structure (Committees under the Board of
Directors and Board of Commissioners, Corporate Secretary, Compliance Division,
Internal Audit Unit/SKAI, and Risk Management Division).
4. Governance Process 1. Implementasi Manajemen Risiko secara menyeluruh;
2. Penerapan Sistem Pengendalian Internal;
3. Proses Pengambilan keputusan yang terstruktur dan berbasis risiko;
4. Transparansi melalui pelaporan dan keterbukaan.
1. Comprehensive implementation of risk management;
2. Implementation of internal control systems;
3. Structured and risk-based decision-making processes;
4. Transparency through reporting and disclosure.
5. Governance Outcome 1. Pertumbuhan Kinerja perusahaan;
2. Penghargaan dari berbagai Organisasi yang kredibel.
1. Improvement in the Company’s performance;
2. Recognition and awards from credible institutions.
Tata Kelola Perusahaan
Good Corporate Governance
Page 536
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Struktur Tata Kelola Perusahaan
Corporate Governance Structure
UU Perseroan Terbatas No. 40 tahun 2007 menyebutkan bahwa Law No. 40 of 2007 concerning Limited Liability Companies
organ perusahaan terdiri dari Rapat Umum Pemegang Saham stipulates that corporate organs consist of the General
(RUPS), Direksi dan Dewan Komisaris yang saling menghormati Meeting of Shareholders (GMS), the Board of Directors, and
tugas, tanggung jawab dan wewenang masing-masing sesuai the Board of Commissioners, each of which carries out its
peraturan perundang-undangan dan Anggaran Dasar. Organ duties, responsibilities, and authorities with mutual respect in
perusahaan dibangun untuk menjamin pelaksanaan prinsip- accordance with prevailing laws and regulations as well as the
prinsip tata kelola perusahaan dapat berjalan dengan efektif Articles of Association. These corporate organs are established
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dengan peran dan tanggung jawab yang jelas sehingga tercipta to ensure the effective implementation of good corporate
mekanisme kontrol checks and balances. governance principles through clearly defined roles and
responsibilities, thereby creating a robust system of checks and
balances.
Dalam melaksanakan tugas dan fungsinya, Dewan Komisaris In carrying out their duties and functions, the Board of
dan Direksi membentuk organ pendukung, antara lain: Commissioners and the Board of Directors are supported by
various committees and supporting units, as follows:
1. Organ Pendukung Dewan Komisaris 1. Supporting Organs of the Board of Commissioners
a. Komite Audit; a. Audit Committee;
b. Komite Nominasi dan Remunerasi; b. Nomination and Remuneration Committee;
c. Komite Pemantau Risiko. c. Risk Monitoring Committee.
2. Organ Pendukung Direksi 2. Supporting Organs of the Board of Directors
a. Komite-komite di bawah Direksi a. Committees under the Board of Directors
i. Komite Kredit; i. Credit Committee;
ii. Asset & Liability Management Committee ii. Asset & Liability Management Committee
(ALCO); (ALCO);
536 iii. Komite Pengarah Teknologi Informasi; iii. Information Technology Steering Committee;
iv. Komite Manajemen Kepegawaian; iv. Human Capital Management Committee;
v. Komite Manajemen Risiko. v. Risk Management Committee.
b. Sekretaris Perusahaan; b. Corporate Secretary;
c. Divisi Kepatuhan; c. Compliance Division;
d. Satuan Kerja Audit Intern; d. Internal Audit Unit (IAU);
e. Divisi Manajemen Risiko. e. Risk Management Division.
RUPS
GMS
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Kredit
Komite Audit Satuan Kerja Audit Internal ALCO
Audit Committee Internal Audit Komite Pengarah Teknologi
Informasi
Komite Manajemen
Komite Divisi Manajemen Risiko Kepegawaian
Nominasi & Remunerasi Komite Manajemen Risiko
Risk Management Division
Nomination & Remuneration
Committee
Divisi Kepatuhan Credit Committee
Asset & Liabilities
Komite Pemantau Risiko Compliance Division Management Committee
Information Technology
Risk Monitoring Committee Steering Committee
Sekretaris Perusahaan Employee Management
Corporate Secretary Committee
Risk Management
Committee
2025 Laporan Tahunan
Annual Report
Page 537
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Proses Tata Kelola Perusahaan
Corporate Governance Process
Selain struktur organ perusahaan, BSG juga telah memiliki In addition to the corporate governance structure, BSG has
governance soft structure yang merupakan ketentuan- established a governance soft structure, which comprises
ketentuan yang telah ditetapkan oleh Direksi guna policies and provisions set by the Board of Directors to implement
mengimplementasikan prinsip-prinsip tata kelola pada seluruh governance principles across all levels of the organization. In
jenjang organisasi. Dalam pelaksanaannya, BSG telah memiliki its implementation, BSG has developed various policies and
berbagai kebijakan/pedoman dalam menjalankan fungsi dan guidelines in carrying out its functions and responsibilities,
tugasnya yang disebut dengan infrastruktur tata kelola bank. collectively referred to as the Bank’s governance infrastructure.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tujuan membangun infrastruktur tata kelola bank antara lain: The objectives of building bank governance infrastructure
include:
Nama Kebijakan Ditetapkan Oleh Dokumentasi
Policy Name Approved by Documentation
Anggaran Dasar Pemegang Saham Akta Pernyataan Keputusan Rapat No. 137 tanggal 24 Juni 2013 yang dibuat
Articles of Association melalui RUPS di hadapan M.S.E Rapat No. 137 tanggal 24 Juni 2013 yang dibuat di hadapan
Shareholders through M.S.E Pangemanan, S.H., Notaris di Manado
the General Meeting Deed of Resolution of Meeting No. 137 dated June 24, 2013, drawn up before
of Shareholders (GMS) M.S.E Pangemanan, S.H., Notary in Manado
Pedoman Tata Kelola Direksi Peraturan Direksi
Corporate Governance Guidelines Board of Directors No. 015a/PBSG-KEP/DIR/VII/2024 tanggal 31 Juli 2024
Board of Directors Regulation No. 015a/PBSG-KEP/DIR/VII/2024 dated July
31, 2024
Kode Etik Direksi SK Direksi No. 126/SK-HC/DIR/VI/2025 tanggal 30 Juni 2025
Code of Conduct Board of Directors Board of Directors Decree No. 126/SK-HC/DIR/VI/2025 dated June 30, 2025
Board Manual Dewan Komisaris dan Telah disahkan pada tahun 2012
Direksi Ratified in 2012 537
Board of
Commissioners and
Board of Directors
Piagam Komite Audit Dewan Komisaris SK No. 06 Tahun 2008 tanggal 30 Juni 2008
Audit Committee Charter Board of Decree No. 06 of 2008 dated June 30, 2008
Commissioners
Piagam Komite Nominasi & Remunerasi Dewan Komisaris SK No. 06 Tahun 2008 tanggal 30 Juni 2008
Nomination & Remuneration Board of Decree No. 06 of 2008 dated June 30, 2008
Committee Charter Commissioners
Piagam Komite Pemantau Risiko Dewan Komisaris SK No. 06 Tahun 2008 tanggal 30 Juni 2008
Risk Monitoring Committee Charter Board of Decree No. 06 of 2008 dated June 30, 2008
Commissioners
Piagam Internal Audit Direksi Dokumen Piagam Audit Intern Bank SulutGo 18 Maret 2024
Internal Audit Charter Board of Directors Bank SulutGo Internal Audit Charter dated March 18, 2024
Pedoman Manajemen Risiko Direksi Peraturan Direksi No. 014/PBSG-MRi/DIR/VII/2022 tanggal 19 Juli 2022
Risk Management Policy Board of Directors Board of Directors Regulation No. 014/PBSG-MRi/DIR/VII/2022 dated July 19,
2022
Pedoman Sistem Pelaporan Direksi Peraturan Direksi No. 019/PBSG-SKAI/DIR/V/2025 tanggal 27 Mei 2025
Pelanggaran atau Whistleblowing Board of Directors Board of Directors Regulation No. 019/PBSG-SKAI/DIR/V/2025 dated May 27,
System (WBS) 2025
Whistleblowing System (WBS) Policy
Pedoman LHKPN Direksi SK Direksi No. 106a/SK/DIV/DIR/VIII/2017 tanggal 23 Agustus 2017
LHKPN Guidelines (State Officials’ Board of Directors Board of Directors Decree No. 106a/SK/DIV/DIR/VIII/2017 dated August 23,
Asset Disclosure) 2017
Kebijakan Pengendalian Gratifikasi Direksi SK Direksi No. 006/DIV-KEP/DIR/VII/2019 tanggal 1 Juli 2019
Gratification Control Policy Board of Directors Board of Directors Decree No. 006/DIV-KEP/DIR/VII/2019 dated July 1, 2019
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
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Nama Kebijakan Ditetapkan Oleh Dokumentasi
Policy Name Approved by Documentation
Antifraud Direksi Peraturan Direksi No. 029/PBSG-SKAI/DIR/XII/2024 tanggal 27 Desember
Board of Directors 2024
Board of Directors Regulation No. 029/PBSG-SKAI/DIR/XII/2024 dated
December 27, 2024
Audit dan Pengendalian Internal Direksi 1) Peraturan Direksi No. 020/PBSG-SKAI/DIR/V/2025 tanggal 28 Mei 2025
Internal Audit and Internal Control Board of Directors Tentang BPP Audit Teknologi Informasi
2) Peraturan Direksi No. 018/PBSG-SKAI/DIR/V/2025 tanggal 27 Mei 2025
Tentang BPP Audit Investigasi
3) Peraturan Direksi No. 005/PBSG-SKAI/DIR/III/2022 tanggal 23 Maret 2022
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tentang BPP Standar Pelaksanaan Audit Intern
1) Board of Directors Regulation No. 020/PBSG-SKAI/DIR/V/2025 dated May
28, 2025 concerning IT Audit Policies and Procedures;
2) Board of Directors Regulation No. 018/PBSG-SKAI/DIR/V/2025 dated May
27, 2025 concerning Investigation Audit Policies and Procedures;
3) Board of Directors Regulation No. 005/PBSG-SKAI/DIR/III/2022 dated
March 23, 2022 concerning Internal Audit Standards Policies and
Procedures
Anti-Money Laundering Direksi Peraturan Direksi No. 025a/PBSG-APU&PPT/DIR/XII/2023 tanggal 14
Board of Directors Desember 2023
Board of Directors Regulation No. 025a/PBSG-APU&PPT/DIR/XII/2023 dated
December 14, 2023
Pengadaan Direksi Peraturan Direksi No. 114/SK-UMM/DIR/VI/2025 tanggal 30 Juni 2025
Procurement Policy Board of Directors Board of Directors Regulation No. 114/SK-UMM/DIR/VI/2025 dated June 30,
2025
Kebijakan Dividen Direksi Peraturan Direksi No. 024/PBSG/DIR-REN/XI/2024 tanggal 13 November 2024
Dividend Policy Board of Directors Board of Directors Regulation No. 024/PBSG/DIR-REN/XI/2024 dated
November 13, 2024
538 Pedoman tata kelola perusahaan telah dilakukan kaji ulang/ The Corporate Governance Guidelines have undergone a
disempurnakan melalui Peraturan Direksi No. 015a/PBSG-KEP/ comprehensive review and enhancement through Board
DIR/VII/2024 tanggal 31 Juli 2024, dengan pokok ketentuan of Directors Regulation No. 015a/PBSG-KEP/DIR/VII/2024
sebagai berikut: dated July 31, 2024. The updated guidelines encompass key
governance aspects, including:
a. Kebijakan Umum Tata Kelola; a. General Governance Policy;
b. Pedoman Kerja Direksi dan Dewan Komisaris; b. Working guidelines for the Board of Directors and the
Board of Commissioners;
c. Pedoman Kerja Komite-Komite; c. Committee charters;
d. Fungsi dan Penerapan Faktor-Faktor Tata Kelola Bank; d. Governance factor implementation;
e. Penilaian Sendiri (Self Assessment) Tata Kelola Bank; e. Governance self-assessment mechanisms;
f. Etika berperilaku (Code of conduct). f. Code of Conduct.
Selain pedoman tata kelola tersebut, salah satu upaya dalam Beyond formal governance guidelines, BSG continues to
menerapkan tata kelola yang baik maka BSG telah menyusun reinforce its governance ecosystem through the establishment
ketentuan antara lain: and enhancement of key policies and procedures:
1. BPP Whistleblowing System (WBS) 1. Whistleblowing System (WBS) Policy and
Procedure
BSG menerapkan Whistleblowing System (WBS) sebagai As part of its commitment to fostering a strong culture
bagian dari penguatan tata kelola perusahaan yang baik of integrity, BSG has implemented a Whistleblowing
dan upaya menciptakan budaya integritas di seluruh System (WBS) that provides a secure, confidential, and
jenjang organisasi. WBS menyediakan sarana pelaporan independent channel for reporting potential violations.
yang aman, rahasia, dan independen bagi seluruh This system enables stakeholders to report concerns
pemangku kepentingan untuk menyampaikan dugaan related to fraud, misconduct, abuse of authority, and non-
pelanggaran, termasuk tindakan fraud, penyalahgunaan compliance with applicable regulations.
wewenang, maupun pelanggaran terhadap ketentuan
yang berlaku.
2025 Laporan Tahunan
Annual Report
Page 539
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
WBS memberikan manfaat dalam meningkatkan efektivitas The WBS plays a strategic role in strengthening internal
sistem pengendalian internal melalui deteksi dini terhadap control effectiveness by enabling early detection and
potensi pelanggaran. Setiap laporan yang diterima mitigation of potential risks. Each report is handled
dikelola secara profesional, objektif, dan transparan, with professionalism, objectivity, and transparency,
serta ditindaklanjuti sesuai dengan mekanisme yang supported by a structured follow-up mechanism and a
telah ditetapkan, dengan tetap menjamin perlindungan strong commitment to whistleblower protection. Through
terhadap pelapor (whistleblower). Keberadaan WBS turut the WBS, BSG not only reinforces transparency and
memperkuat prinsip transparansi dan akuntabilitas, serta accountability but also cultivates active participation
mendorong partisipasi aktif seluruh pegawai BSG dalam across the organization in upholding ethical standards and
menjaga integritas organisasi. safeguarding corporate integrity.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2. BPP Audit 2. Audit Policy and Procedure
Penerapan BPP Audit memberikan manfaat dalam BSG audit framework serves as a cornerstone in ensuring
memastikan bahwa seluruh aktivitas operasional that all operational activities are conducted in accordance
berjalan sesuai dengan ketentuan yang berlaku. Melalui with applicable regulations, internal policies, and sound
proses audit terstruktur dan berkesinambungan, BSG banking practices. Through a structured, risk-based, and
mengidentifikasi potensi risiko, kelemahan pengendalian continuous audit approach, the Bank proactively identifies
serta peluang perbaikan. emerging risks, evaluates control effectiveness, and drives
continuous improvement.
BPP Audit berperan dalam meningkatkan transparansi dan This framework enhances transparency and accountability
akuntabilitas, serta mendukung pengambilan keputusan while supporting data-driven and well-informed decision-
yang tepat dan berbasis data. Dengan penerapan making. By consistently strengthening audit practices, BSG
ketentuan audit yang disiplin, BSG mampu meminimalkan is able to mitigate risks, maintain operational integrity, and
risiko, menjaga integritas serta meningkatkan kepercayaan reinforce stakeholder confidence, thereby contributing to
stakeholder, sehingga mendukung kinerja dan sustainable performance and long-term value creation.
keberlanjutan usaha bank.
539
3. BPP Pengadaan 3. Procurement Policy and Procedure
Bank menerapkan ketentuan pengadaan barang dan BSG implements procurement policies and procedures
jasa sebagai bagian dari upaya memperkuat tata kelola as a key component of its governance framework to foster
perusahaan yang baik. Proses pengadaan dilaksanakan good corporate governance. The procurement process is
secara terencana, transparan dan akuntabel dengan designed to be structured, competitive, and aligned with
mengacu pada BPP Pengadaan Barang dan Jasa. the principles of prudence and good governance.
Dalam pelaksanaannya BSG memastikan bahwa setiap The Bank ensures that all procurement decisions are carried
proses pengadaan dilakukan secara objektif dan kompetitif out objectively through clear and measurable selection
melalui mekanisme seleksi yang jelas serta menerapkan mechanisms, while incorporating risk management and
prinsip kehati-hatian (memperhatikan prinsip manajemen conflict of interest controls. This approach not only
risiko dan pengelolaan benturan kepentingan), sehingga enhances cost efficiency and operational effectiveness
menghasilkan efisiensi biaya serta kualitas barang dan jasa but also ensures that the quality of goods and services
yang optimal sesuai kebutuhan operasional. meets the Bank’s strategic and operational requirements.
4. Ketentuan Insider Trading 4. Insider Trading Provisions
Sepanjang tahun 2025, saham BSG tidak diperdagangkan As of 2025, BSG shares are not listed or traded on any
di bursa manapun, sehingga Bank tidak memiliki kebijakan stock exchange. Accordingly, the Bank has not established
terkait insider trading. specific policies related to insider trading.
Tata Kelola Perusahaan
Good Corporate Governance
Page 540
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
5. BPP Penyelenggaraan RUPS 5. General Meeting of Shareholders (GMS)
Governance
Kebijakan dividen diatur dalam BPP Penyelenggaraan The governance of the General Meeting of Shareholders
Rapat Umum Pemegang Saham dengan pokok ketentuan (GMS), including dividend distribution, is regulated
terkait prinsip pembagian dividen, pertimbangan under the Bank’s internal policies and procedures. These
pembagian dividen, jenis dividen serta besaran dan guidelines provide a comprehensive framework covering
pembagian dividen. dividend principles, key considerations in determining
dividend distribution, types of dividends, as well as the
amount and allocation of dividends.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Hasil Tata Kelola Perusahaan
Corporate Governance Outcomes
BSG secara terus-menerus mengevaluasi efektivitas BSG continuously evaluates the effectiveness of its corporate
implementasi tata kelola perusahaan melalui penilaian mandiri governance implementation through periodic self-assessment
berkala sesuai dengan standar peraturan yang berlaku. in accordance with applicable regulatory standards. The results
Hasil penilaian ini mencerminkan komitmen Bank untuk of this assessment reflect the Bank’s commitment to maintaining
mempertahankan praktik tata kelola yang baik sekaligus sound governance practices while identifying areas for further
mengidentifikasi area untuk peningkatan lebih lanjut. enhancement.
Untuk tahun 2025, Bank mencatatkan peringkat tata kelola For 2025, the Bank recorded a composite governance rating of
gabungan sebesar 3 (Cukup Baik) untuk semester pertama dan 3 (Fairly Good) for both the first and second semesters.
kedua.
540
Periode Peringkat Definisi
Period Rating Definition
Semester I 3 Mencerminkan Manajemen Bank telah melakukan penerapan Tata Kelola yang secara
First Semester umum cukup baik. Hal ini tercermin dari pemenuhan yang cukup memadai atas prinsip
Tata Kelola. Apabila terdapat kelemahan dalam penerapan prinsip Tata Kelola, maka secara
umum kelemahan tersebut cukup signifikan dan memerlukan perhatian yang cukup dari
manajemen Bank.
Reflects that the Bank’s management has implemented corporate governance practices
that are generally adequate. This is evidenced by a reasonably sufficient level of compliance
with governance principles. Any identified weaknesses are considered significant and
require adequate attention from the Bank’s management.
Semester II 3 Mencerminkan Manajemen Bank telah melakukan penerapan Tata Kelola yang secara
Second Semester umum cukup baik. Hal ini tercermin dari pemenuhan yang cukup memadai atas prinsip
Tata Kelola. Apabila terdapat kelemahan dalam penerapan prinsip Tata Kelola, maka secara
umum kelemahan tersebut cukup signifikan dan memerlukan perhatian yang cukup dari
manajemen Bank.
Reflects that the Bank’s management has implemented corporate governance practices
that are generally adequate. This is evidenced by a reasonably sufficient level of compliance
with governance principles. Any identified weaknesses are considered significant and
require adequate attention from the Bank’s management.
2025 Laporan Tahunan
Annual Report
Page 541
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Rapat Umum Pemegang Saham
General Meeting of Shareholders
RUPS merupakan organ tertinggi dalam struktur tata kelola The General Meeting of Shareholders (GMS) represents the
merupakan sarana agar Pemegang Saham dapat melaksanakan highest governing body within the Company’s corporate
hak dan kewajibannya. Rapat Umum Pemegang Saham (RUPS) governance structure, serving as a primary forum through which
Perseroan terdiri dari RUPS Tahunan dan RUPS Luar Biasa. shareholders exercise their rights and fulfill their obligations.
The Company’s GMS consists of the Annual General Meeting of
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Shareholders (AGMS) and the Extraordinary General Meeting
of Shareholders (EGMS).
» RUPS Tahunan diselenggarakan tiap tahun paling lambat 6 » The AGMS is held annually no later than six months after the
(enam) bulan setelah tahun buku Bank ditutup. end of the Bank’s financial year,
» RUPS Luar Biasa dapat diselenggarakan sewaktu-waktu » while the EGMS may be convened at any time as deemed
berdasarkan kebutuhan untuk membicarakan dan necessary to deliberate and resolve specific matters
memutuskan mata acara rapat. requiring shareholder approval.
Dasar Hukum Pelaksanaan RUPS di BSG
Legal Basis for the Implementation of GMS
Pelaksanaan RUPS di BSG diatur oleh hukum yang berlaku dan The conduct of GMS at BSG is governed by applicable laws and
peraturan internal, termasuk: internal regulations, including:
1. Undang-Undang No. 40 Tahun 2007 Tentang perseroan 1. Law No. 40 of 2007 concerning Limited Liability
Terbatas; Companies; 541
2. Anggaran Dasar BSG; 2. BSG Articles of Association;
3. Peraturan Direksi No. 024/PBSG/DIR-REN/XI/2024 3. Board of Directors Regulation No. 024/PBSG/DIR-REN/
tentang BPP Penyelenggaraan Rapat Umum Pemegang XI/2024 concerning Policies and Procedures for the
Saham (RUPS). Implementation of the General Meeting of Shareholders
(GMS).
Hak Pemegang Saham dalam RUPS
Shareholders’ Rights in the GMS
BSG memastikan bahwa para pemegang saham dapat BSG ensures that shareholders are able to exercise their rights
menjalankan hak-hak mereka secara adil dan transparan melalui in a fair and transparent manner through the GMS, including:
Rapat Umum Pemegang Saham (RUPS), termasuk:
1. Pemegang saham dapat melakukan permintaan 1. The right to request the convening of a GMS.
penyelenggaraan RUPS.
2. Pada saat pelaksanaan RUPS, pemegang saham berhak 2. The right to obtain complete and relevant information
memperoleh informasi mata acara rapat dan bahan terkait regarding meeting agendas and supporting materials,
mata acara rapat sepanjang tidak bertentangan dengan provided such disclosure does not conflict with the Bank’s
kepentingan Bank. interests.
3. Menerima dividen saham dengan syarat dan ketentuan 3. The right to receive dividends in accordance with the
sesuai dengan keputusan RUPS. terms and conditions approved at the GMS.
4. Turut berpartisipasi dalam mengambil keputusan di dalam 4. The right to participate in decision-making processes
RUPS berdasarkan dengan syarat dan ketentuan yang in accordance with applicable regulations and GMS
berlaku dan Tata Tertib RUPS. procedures.
5. Menerima informasi mengenai Tata Tertib RUPS dan 5. The right to obtain information regarding GMS procedures,
prosedur voting di dalam RUPS. including voting mechanisms.
Tata Kelola Perusahaan
Good Corporate Governance
Page 542
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Wewenang RUPS
GMS Authorities
Sebagai badan pengambil keputusan tertinggi, Rapat Umum As the highest decision-making body, the GMS holds strategic
Pemegang Saham (RUPS) memiliki wewenang strategis atas authority over key corporate matters, including:
hal-hal penting perusahaan, termasuk:
1. Mengevaluasi kinerja Dewan Komisaris dan Direksi. 1. Evaluating the performance of the Board of Commissioners
and the Board of Directors.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2. Mengesahkan perubahan Anggaran Dasar. 2. Approving amendments to the Articles of Association.
3. Memberikan persetujuan atas Laporan Direksi, Laporan 3. Approving the Board of Directors’ Report, the Board
Tugas Pengawasan Dewan Komisaris serta Laporan of Commissioners’ Supervisory Report, and the Bank’s
Keuangan Bank. Financial Statements.
4. Menetapkan alokasi penggunaan laba. 4. Determining the allocation of net profit.
5. Menunjuk dan menetapkan biaya jasa akuntan publik. 5. Appointing and determining the remuneration of the
public accounting firm.
6. Menetapkan jumlah dan jenis kompensasi serta fasilitas 6. Determining the remuneration, compensation, and
pengurus. benefits of the Board of Commissioners and the Board of
Directors.
7. Menyetujui Laporan Tahunan termasuk Laporan Keuangan 7. Approving the Annual Report, including granting full
Bank dan Laporan Tugas Pengawasan Dewan Komisaris release and discharge (acquit et de charge) to members of
serta memberikan pelunasan dan pembebasan tanggung the Board of Directors and the Board of Commissioners for
jawab (acquit et de charge) kepada anggota Direksi their management and supervisory actions.
dan Dewan Komisaris atas tindakan pengurusan dan
pengawasan yang telah dilakukannya masing-masing.
8. Memberi kuasa dan wewenang kepada Direksi untuk 8. Granting authority to the Board of Directors to determine
542 menentukan dan membayar dividen final. and distribute final dividends.
9. Mengambil keputusan-keputusan menyangkut struktur 9. Approving strategic corporate actions, including
organisasi misalnya perubahan Anggaran Dasar, amendments to the Articles of Association, mergers,
penggabungan, peleburan, pemisahan, pembubaran dan consolidations, acquisitions, spin-offs, dissolution, and
likuidasi Bank. Mengangkat dan/ atau mengubah susunan liquidation of the Bank, as well as the appointment and/or
anggota Direksi dan Dewan Komisaris. changes in the composition of the Board of Directors and
the Board of Commissioners.
10. Memutuskan remunerasi yakni: penetapan gaji, tunjangan 10. Deciding on remuneration policies for the Board of
lain serta honorarium Direksi dan Dewan Komisaris Bank. Directors and the Board of Commissioners.
11. Memberi persetujuan terhadap transaksi yang 11. Approving transactions involving conflicts of interest.
mengandung benturan kepentingan.
12. Memberikan kuasa dan kewenangan kepada Dewan 12. Granting authority to the Board of Commissioners to
Komisaris untuk menunjuk Kantor Akuntan Publik (KAP) appoint a Public Accounting Firm (KAP) based on the
dengan memperhatikan rekomendasi dari Komite Audit. recommendation of the Audit Committee.to appoint a
Public Accounting Firm (KAP), taking into account the
recommendations from the Audit Committee.
2025 Laporan Tahunan
Annual Report
Page 543
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Tata Cara Penyelenggaraan RUPS
GMS Implementation Procedures
Penyelenggaraan RUPS BSG mengacu kepada Anggaran Dasar The implementation of the GMS is conducted in accordance
dan Undang-Undang No. 40 Tahun 2007 tentang Perseroan with the Articles of Association, Law No. 40 of 2007, internal
Terbatas, BPP Penyelenggaraan RUPS, serta aturan lain yang GMS policies and procedures, and other relevant regulations.
terkait. Tata cara penyelenggaraan RUPS adalah sebagai The key procedures are as follows:
berikut:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. RUPS diselenggarakan dalam Bahasa Indonesia. 1. The GMS is conducted in the Indonesian language.
2. RUPS akan dipimpin oleh seorang Anggota Dewan 2. The meeting is chaired by a member of the Board of
Komisaris yang ditunjuk oleh Dewan Komisaris. Commissioners appointed by the Board of Commissioners.
3. Ketentuan mengenai Korum RUPS diatur pada Anggaran 3. Quorum requirements are determined in accordance with
Dasar. the Articles of Association.
4. Semua acara RUPS dibahas dan dibicarakan secara 4. All agenda items are discussed in a structured and
berkesinambungan. sequential manner.
5. Setelah selesai membicarakan setiap acara RUPS, 5. Upon completion of each agenda item, shareholders or
Pimpinan RUPS akan memberikan kesempatan kepada their authorized representatives are given the opportunity
para Pemegang Saham atau kuasanya untuk mengajukan to raise questions, opinions, proposals, or suggestions
pertanyaan, pendapat, usul atau saran sebelum diadakan prior to voting.
pemungutan suara mengenai hal yang berhubungan
dengan acara RUPS yang dibicarakan.
6. Yang berhak mengajukan pertanyaan dan/atau pendapat 6. Only registered shareholders or their valid proxies, as
dalam RUPS hanyalah para Pemegang Saham atau recorded in the Shareholders Register, are entitled to
kuasanya yang sah yang namanya tercatat dalam Daftar participate in discussions.
Pemegang Saham.
7. Pertanyaan: 7. Question Mechanism: 543
a. Para Pemegang Saham yang ingin mengajukan a. Shareholders wishing to raise questions are required
pertanyaan, dipersilahkan untuk mengangkat tangan to submit a completed question form, including their
dan mengisi formulir pertanyaan yang telah dibagikan. name, number of shares owned or represented, and
Petugas akan mengumpulkan formulir yang sudah the question raised.
diisi oleh penanya, yang mencantumkan nama, jumlah
saham yang dimiliki atau diwakili dan pertanyaan yang
diajukan.
b. Setelah penanya mengajukan pertanyaan melalui b. The Chair of the GMS will address or respond to the
formulir, Pimpinan RUPS akan menjawab atau submitted questions.
menanggapinya.
c. Pertanyaan yang akan dijawab adalah pertanyaan c. Questions addressed are limited to matters directly
yang berkaitan langsung dengan acara RUPS. related to the meeting agenda.
8. Hak Suara 8. Voting Rights
a. Hanya para Pemegang Saham yang namanya tercatat a. Only shareholders listed in the Shareholders Register
dalam Daftar Pemegang Saham yang berhak untuk are entitled to vote.
mengeluarkan suara.
b. Tiap-tiap saham memberikan hak kepada b. Each share grants its holder one (1) voting right.
pemegangnya untuk mengeluarkan 1 (satu) suara.
9. Keputusan RUPS dilakukan dengan cara musyawarah 9. Decisions at the GMS are primarily reached through
untuk mufakat, apabila musyawarah untuk mufakat tidak deliberation for consensus. In the event that consensus
tercapai, maka dilakukan pemungutan suara. cannot be achieved, resolutions are determined through
voting in accordance with applicable provisions.
Tata Kelola Perusahaan
Good Corporate Governance
Page 544
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Tahapan Penyelenggaraan RUPS
GMS Implementation Stages
Pelaksanaan Rapat Umum Pemegang Saham (RUPS) di BSG The implementation of the General Meeting of Shareholders
dilakukan secara terstruktur, transparan, dan sesuai dengan (GMS) at BSG is conducted in a structured, transparent, and
peraturan yang berlaku dan kebijakan internal Bank. Setiap compliant manner in accordance with prevailing regulations
tahapan proses RUPS dikelola dengan cermat untuk memastikan and the Bank’s internal policies. Each stage of the GMS
partisipasi pemegang saham yang efektif, menjunjung tinggi process is carefully managed to ensure effective shareholder
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
prinsip tata kelola, dan mendukung pengambilan keputusan participation, uphold governance principles, and support
yang akuntabel. accountable decision-making.
Berikut ini menguraikan tahapan-tahapan utama dalam The following outlines the key stages in the implementation of
pelaksanaan RUPS 2025: the 2025 GMS:
Tahapan Keterangan
Stage Description
Pemberitahuan RUPS Diberitahukan kepada OJK melalui surat
Notification of GMS No. 035/A/REN/DIR/III/2025 tanggal 24 Maret 2025
The GMS was duly notified to the Financial Services Authority (OJK) through Letter
No. 035/A/REN/DIR/III/2025 dated March 24, 2025.
Pemanggilan RUPS Pemanggilan RUPS melalui surat
Invitation of GMS No. 001/A/RUPS/BSG/III/2025 tanggal 17 Maret 2025
The GMS invitation was distributed through Letter No. 001/A/RUPS/BSG/III/2025 dated
March 17, 2025.
544 Penyelenggaraan RUPS
GMS Implementation
Rabu, 9 April 2025
Bertempat di:
Jl. Pierre Tendean No. 100
Ballroom Kantor Pusat BSG
Wednesday, April 9, 2025
At:
Jl. Pierre Tendean No. 100
Ballroom BSG Head Office Ballroom
Waktu Pelaksanaan:
RUPS Tahunan Pukul: 10.24 - 12.54 WITA
RUPS LB: Pukul 14.04 - 15.05 WITA
Time:
Annual GMS at: 10.24 - 12.54 WITA
Extraordinary GMS at: 14.04 - 15.05 WITA
Kuorum
Dalam RUPS telah hadir para pemegang saham yang memiliki saham (100% hak suara sah)
yang telah dikeluarkan oleh perseroan sampai dengan hari ini yakni sejumlah 13.271.176
(tiga belas juta dua ratus tujuh puluh satu ribu seratus tujuh puluh enam) lembar saham
sehingga dengan demikian berdasarkan pasal 86 ayat (1) Undang-Undang No. 40
tahun 2007 tentang Perseroan Terbatas, Rapat ini adalah sah susunannya dan berhak
mengambil keputusan-keputusan yang sah dan mengikat perseroan tentang segala hal
yang dibicarakan.
Quorum
The meeting was attended by shareholders representing 100% of the total issued shares,
amounting to 13,271,176 (thirteen million two hundred seventy-one thousand one hundred
seventy-six) shares with valid voting rights. Accordingly, pursuant to Article 86 paragraph
(1) of Law No. 40 of 2007 concerning Limited Liability Companies, the meeting was duly
constituted and authorized to adopt valid and binding resolutions on all agenda items
discussed.
2025 Laporan Tahunan
Annual Report
Page 545
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Tahapan Keterangan
Stage Description
Kehadiran Dewan Komisaris/Attendance of the Board of Commissioners
1. Edwin H. Silangen – Komisaris Utama/President Commissioner
2. Max R.M. Kembuan – Komisaris/Commissioner
3. Marhany V.P. Pua – Komisaris Independen/Independent Commissioner
4. Fedriyanto Koniyo – Komisaris Independen/Independent Commissioner
5. Buhari Mokoagow – Komisaris Independen/Independent Commissioner
Kehadiran Direksi/Attendance of the Board of Directors
1. Revino M. Pepah – Direktur Utama/President Director
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2. Machmud Turuis - Direktur Kepatuhan/Compliance Director
3. Joubert R.J Dondokambey – Direktur Umum/General Director
4. Louisa J. Parengkuan – Direktur Operasional/Operations Director
5. Pius S. L. Batara – Direktur Pemasaran/Marketing Director
Seluruh Anggota Dewan Komisaris dan Direksi hadir dalam RUPS (100%).
All members of the Board of Commissioners and the Board of Directors were present at
the GMS (100% attendance).
Pimpinan RUPS
Sesuai dengan Anggaran Dasar BSG, RUPS dipimpin oleh Edwin H. Silangen selaku
Komisaris Utama.
Chairman of the GMS
In accordance with BSG Articles of Association, the GMS was chaired by Edwin H.
Silangen in his capacity as President Commissioner.
Risalah Rapat (Akta Berita Acara » Akta Berita Acara telah disampaikan kepada OJK Melalui Surat No. 051/A/DIR/IV/2025
RUPS) tanggal 22 April 2025.
Minutes of Meeting » BSG juga telah menyampaikan hasil keputusan RUPS kepada seluruh Pemegang
Saham.
545
» The Minutes of Meeting (Deed of GMS Resolutions) were submitted to OJK through
Letter No. 051/A/DIR/IV/2025 dated April 22, 2025.
» BSG has also communicated the resolutions of the GMS to all shareholders.
Keberhasilan pelaksanaan Rapat Umum Pemegang Saham The successful conduct of the 2025 GMS, with full shareholder
(RUPS) 2025, dengan partisipasi penuh pemegang saham dan participation and complete attendance of both the Board of
kehadiran lengkap dari Dewan Komisaris dan Dewan Direksi, Commissioners and the Board of Directors, reflects BSG strong
mencerminkan komitmen kuat BSG terhadap transparansi, commitment to transparency, accountability, and shareholder
akuntabilitas, dan keterlibatan pemegang saham. engagement.
Kuorum penuh yang tercapai menegaskan tingkat kepercayaan The full quorum achieved underscores a high level of
pemegang saham yang tinggi dan partisipasi aktif dalam shareholder confidence and active participation in the Bank’s
proses pengambilan keputusan strategis Bank. Lebih jauh strategic decision-making process. Moreover, the structured
lagi, pelaksanaan terstruktur dan tepat waktu dari semua and timely execution of all GMS stages ranging from notification
tahapan RUPS mulai dari pemberitahuan dan undangan hingga and invitation to resolution disclosure demonstrates BSG
pengungkapan resolusi menunjukkan kepatuhan BSG terhadap adherence to regulatory compliance and governance best
kepatuhan peraturan dan praktik terbaik tata kelola. practices.
Melalui implementasi RUPS yang efektif, BSG terus memperkuat Through the effective implementation of the GMS, BSG
kerangka tata kelolanya, memastikan bahwa keputusan- continues to strengthen its governance framework, ensuring
keputusan penting perusahaan dibuat secara transparan, that key corporate decisions are made transparently, inclusively,
inklusif, dan selaras dengan kepentingan pemegang saham dan and in alignment with the interests of shareholders and other
pemangku kepentingan lainnya, sekaligus mendukung lintasan stakeholders, while supporting the Bank’s sustainable growth
pertumbuhan berkelanjutan Bank. trajectory.
Tata Kelola Perusahaan
Good Corporate Governance
Page 546
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Keputusan RUPS 2025 Serta Tindak Lanjut
2025 GMS Resolutions and Follow-Up Actions
Rapat Umum Pemegang Saham (RUPS) tahun 2025, yang terdiri The 2025 General Meeting of Shareholders (GMS), comprising
dari RUPS Tahunan dan RUPS Luar Biasa, berfungsi sebagai both the Annual GMS and the Extraordinary GMS, served as a
forum pengambilan keputusan utama bagi para pemegang key decision-making forum for shareholders to deliberate and
saham untuk membahas dan menyetujui hal-hal strategis yang approve strategic matters affecting the Bank’s performance,
memengaruhi kinerja, tata kelola, dan arah jangka panjang governance, and long-term direction. The resolutions adopted
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Bank. Resolusi yang diputuskan mencerminkan komitmen BSG reflect BSG commitment to strengthening governance
untuk memperkuat praktik tata kelola, meningkatkan ketahanan practices, enhancing financial resilience, and supporting
keuangan, dan mendukung pertumbuhan berkelanjutan. sustainable growth.
Berikut ini merangkum resolusi utama dan tindakan tindak The following summarizes the key resolutions and their
lanjutnya masing-masing: respective follow-up actions:
Agenda Keputusan RUPS Tahunan
No.
Agenda Annual GMS Resolution
1. Laporan Tahunan Mengenai 1. Menyetujui dan mengesahkan Laporan Tahunan mengenai jalannya Perseroan
Jalannya Perseroan Selama selama Tahun Buku 2024 yang telah diaudit oleh Kantor Akuntan Publik Hananta
Tahun Buku 2024 dan Budianto dan Rekan;
Penjelasan Tentang Rencana 2. Memberikan pembebasan tanggung jawab sepenuhnya (acquit et de charge)
Bisnis Bank (RBB) Tahun kepada Direksi Perseroan atas semua tindakan kepengurusan dan pelaksanaan
2025-2027, Rencana Aksi kewenangan oleh Direksi serta Dewan Komisaris Perseroan atas semua tindakan
546 Pemulihan dan Rencana pengawasannya selama Tahun Buku 2024;
Resolusi 3. Menyetujui dan mengesahkan tentang Rencana Bisnis Bank (RBB) Tahun 2025-
2027, Rencana Aksi Pemulihan dan Rencana Resolusi.
Tindak Lanjut:
-
Approval of Annual Report, 1. Approved and ratified the Annual Report for Financial Year 2024, audited by Public
Business Plans 2025 – Accounting Firm Hananta Budianto and Rekan;
2027, Recovery Plan and 2. Granted full release and discharge (acquit et de charge) to the Board of Directors
Resolution Plan and Board of Commissioners for their management and supervisory actions during
2024;
3. Approved the Bank Business Plan (RBB) 2025–2027, Recovery Plan, and Resolution
Plan.
Execution Status:
-
2. Penetapan Penggunaan 1. Menyetujui penetapan Penggunaan Laba Bersih Tahun Buku 2024 sebesar
Laba Bersih Tahun Buku Rp224.120.099.570,- (dua ratus dua puluh empat miliar seratus dua puluh juta
2024 sembilan puluh sembilan ribu lima ratus tujuh puluh rupiah) dengan rincian:
1) Sejumlah 87,50% dari laba bersih perseroan atau sebesar Rp196.105.087.124,-
(seratus sembilan puluh enam miliar seratus lima juta delapan puluh tujuh ribu
seratus dua puluh empat rupiah) dibagikan kepada Pemegang Saham sebagai
Dividen secara proporsional berdasarkan jumlah saham per 31 Desember 2024;
2025 Laporan Tahunan
Annual Report
Page 547
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Agenda Keputusan RUPS Tahunan
No.
Agenda Annual GMS Resolution
2) Sejumlah 12,50% dari laba bersih perseroan atau Rp28.015.012.446,- (dua puluh
delapan miliar lima belas juta dua belas ribu empat ratus empat puluh enam
rupiah) digunakan sebagai berikut:
a) Sebesar Rp25.000.000.000,- (dua puluh lima miliar rupiah) digunakan
untuk dana TJSL perseroan 2025;
b) Sebesar Rp1.135.031.311,- (satu miliar seratus tiga puluh lima tiga puluh satu
ribu tiga ratus sebelas rupiah) digunakan untuk membayar kompensasi
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dana Setoran Modal sampai dengan tanggal tiga puluh satu Desember dua
ribu dua puluh empat (31 Desember 2024);
2. Sisanya sebesar Rp1.879.981.135,- (satu miliar delapan ratus tujuh puluh sembilan juta
sembilan ratus delapan puluh satu ribu seratus tiga puluh lima rupiah) digunakan
untuk menambah Cadangan Perseroan;
3. Pemberian Jasa Produksi, Kesejahteraan Pegawai dan Tantiem:
1) Menyetujui pemberian Jasa Produksi dan insentif Kesejahteraan Pegawai
dalam jumlah keseluruhan sebesar 25% yang terdiri dari Jasa Produksi sebesar
10% dan Insentif Kesejahteraan Pegawai sebesar 15% dihitung dari laba bersih
perseroan tahun buku 2024;
2) Menyetujui Pemberian Tantiem kepada Anggota Dewan Komisaris dan Direksi
Perseroan sebesar 10% dihitung dari laba bersih perseroan tahun buku 2024;
3) Jasa Produksi, Insentif Kesejahteraan Pegawai dan Tantiem dibebankan pada
Tahun Buku 2025.
Tindak Lanjut:
Telah diproses dalam pencatatan dan pembukuan Bank, selanjutnya untuk dividen telah dibayarkan kepada Pemegang
Saham.
Determination of Net Profit 1. Approved net profit of IDR224,120,099,570 with allocation as follows: 547
Utilization for Fiscal Year 1) 87.50% (IDR196,105,087,124) distributed as dividends proportionally to
2024 shareholders;
2) 12.50% (IDR28,015,012,446) allocated for:
a) CSR/TJSL fund: IDR25 billion;
b) Compensation for Paid-in Capital Fund: IDR1,135,031,311;
2. Retained earnings/reserves: IDR1,879,981,135;
3. Provision of Production Bonuses, Employee Welfare, and Tantiem:
1) Approved the provision of Production Bonuses and Employee Welfare
incentives in a total amount of 25%, consisting of 10% Production Bonuses and
15% Employee Welfare incentives, calculated from the Company’s net profit for
the 2024 financial year;
2) Approved the provision of tantiem to members of the Board of Commissioners
and the Board of Directors amounting to 10%, calculated from the Company’s
net profit for the 2024 financial year;
3) Production Bonuses, Employee Welfare incentives, and tantiem shall be
charged to the 2025 financial year.
Execution Status:
Recorded in the Bank’s financial statements; dividends have been distributed to shareholders.
Tata Kelola Perusahaan
Good Corporate Governance
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Agenda Keputusan RUPS Tahunan
No.
Agenda Annual GMS Resolution
3. Penetapan Dana Kegiatan Menyetujui Penetapan Dana Kegiatan Tanggung Jawab Sosial dan Keuangan
Tanggung Jawab Sosial dan Berkelanjutan BSG Tahun 2025 sebesar Rp25.000.000.000,- (dua puluh lima miliar)
Keuangan Berkelanjutan yang disisihkan dari laba bersih tahun buku 2024 dan akan dibagikan kepada seluruh
Tahun 2025 Pemegang Saham secara proporsional berdasarkan jumlah saham terakhir.
Tindak Lanjut:
Sampai dengan 31 Desember 2025 dana TJSL telah direalisasikan dengan berpedoman pada ketentuan internal BSG.
Determination of Corporate Approve the allocation of funds for BSG Social Responsibility and Sustainable Finance
Social Responsibility (CSR) Activities for 2025 amounting to IDR25,000,000,000 (twenty-five billion Rupiah), which
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
and Sustainable Finance is set aside from the net profit of the 2024 financial year and will be distributed to all
Fund 2025 Shareholders proportionally based on their latest share ownership.
Execution Status:
As of 31 December 2025, the CSR funds have been fully realized in accordance with internal policies.
4. Pemberian Wewenang Menyetujui pemberian wewenang kepada Dewan Komisaris untuk menunjuk Kantor
Kepada Dewan Komisaris Akuntan Publik yang akan melakukan audit Laporan Keuangan Perseroan Tahun Buku
untuk Menunjuk Kantor 2025.
Akuntan Publik yang akan
Melakukan Audit Laporan
Keuangan Perseroan Tahun
Buku 2025
Tindak Lanjut:
Telah ditindaklanjuti melalui penetapan Kantor Akuntan Publik “HLB Hadori Sugiarto Adi & Rekan” yang melakukan audit
laporan keuangan BSG Tahun Buku 2025.
Granting of Authority to the Approve the granting of authority to the Board of Commissioners to appoint a Public
548 Board of Commissioners to
Appoint a Public Accounting
Accounting Firm to audit the Company’s Financial Statements for the 2025 financial year.
Firm to Conduct an Audit
of the Company’s Financial
Statements for the 2025
Fiscal Year
Execution Status:
Appointment of Public Accounting Firm HLB Hadori Sugiarto Adi & Rekan to audit FY 2025 financial statements.
5. Pengesahan Dana Setoran 1. Menyetujui dan mengesahkan Konversi Dana Setoran Modal sejumlah
Modal Tahun 2024-2025 Rp72.950.000.000.- (tujuh puluh dua miliar sembilan ratus lima puluh juta rupiah)
untuk disahkan menjadi modal disetor;
2. Menyetujui Perubahan Struktur Modal Disetor setelah konversi Dana Setoran Modal
menjadi Modal disetor;
3. Berdasarkan perjanjian Kelompok Usaha Bank (KUB) bahwa PT Mega Corpora akan
melakukan setoran modal untuk mempertahankan komposisi kepemilikan saham
24,90% sesudah pelaksanaan RUPS ini sebesar Rp47.446.000.000,-.
Tindak Lanjut:
Telah dilakukan pencatatan pada pembukuan BSG
Ratification of Capital 1. Approve and ratify the conversion of Capital Deposit Funds amounting to
Deposit Funds for 2024-2025 IDR72,950,000,000 (seventy-two billion nine hundred fifty million Rupiah) to be
recognized as paid-up capital;
2. Approve the changes to the paid-up capital structure following the conversion of
Capital Deposit Funds into paid-up capital;
3. Based on the Bank Business Group (KUB) agreement, PT Mega Corpora will make
an additional capital injection of IDR47,446,000,000 to maintain its shareholding
composition at 24.90% after the implementation of this General Meeting of
Shareholders.
Execution Status:
Recorded in BSG financial statements.
2025 Laporan Tahunan
Annual Report
Page 549
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Agenda Keputusan RUPS Tahunan
No.
Agenda Annual GMS Resolution
6. Tindak Lanjut Implementasi Menyetujui Pemenuhan Modal Inti akan ditempuh selama 8 (delapan) tahun, sebagai
Kelompok Usaha Bank (KUB) berikut:
1. Penyisihan cadangan yang bersumber dari Laba bersih sebesar 30% per tahun;
2. Seluruh pemegang saham akan di berikan kouta setoran modal selama 8 tahun
(2025-2032) yang akan direalisasikan per tahun dengan rincian:
» Pemerintah Provinsi Sulut : Rp41,3 Miliar/ tahun
» Mega Corpora : Rp25,6 Miliar/ tahun
» Koperasi Karyawan Bank Sulut : Rp6,6 Miliar/ tahun
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
» Pemerintah Provinsi Gorontalo : Rp3,1 Miliar/ tahun
» Pemerintah Daerah Kabupaten/Kota Sulut dan Gorontalo : Rp1,25 Miliar/
tahun
Tindak Lanjut:
Setoran modal dari Pemegang Saham dengan memperhatikan kemampuan fiskal masing-masing daerah.
Implementation of Bank Approved phased core capital fulfillment over 8 years (2025–2032), including:
Business Group (KUB 1. 30% annual allocation from retained earnings;
2. Annual capital injections from shareholders, including regional governments
and strategic investors.
» North Sulawesi Provincial Government: IDR41.3 billion per year
» Mega Corpora: IDR25.6 billion per year
» Bank Sulut Employees Cooperative: IDR6.6 billion per year
» Gorontalo Provincial Government: IDR3.1 billion per year
» Regency/City Governments of North Sulawesi and Gorontalo: IDR1.25
billion per year
Execution Status:
Capital injections are being implemented in accordance with each shareholder’s fiscal capacity.
549
Rapat Umum Pemegang Saham Luar Biasa (RUPS) berfungsi The Extraordinary General Meeting of Shareholders (EGMS)
sebagai forum strategis bagi para pemegang saham untuk serves as a strategic forum for shareholders to deliberate and
membahas dan menyetujui hal-hal penting perusahaan yang approve significant corporate matters that require immediate
memerlukan perhatian segera di luar lingkup RUPS Tahunan. attention beyond the scope of the Annual GMS.
Pada tahun 2025, RUPS terutama membahas perubahan dalam In 2025, the EGMS primarily addressed changes in the
komposisi manajemen Perusahaan, sebagai bagian dari upaya composition of the Company’s management, as part of BSG
berkelanjutan BSG untuk memperkuat tata kelola, meningkatkan ongoing efforts to strengthen governance, enhance leadership
efektivitas kepemimpinan, dan memastikan keselarasan dengan effectiveness, and ensure alignment with the Bank’s strategic
arah strategis Bank dan persyaratan peraturan. direction and regulatory requirements.
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Agenda Keputusan RUPS Luar Biasa
No.
Agenda Extraordinary GMS Resolutions
1. Pembahasan Pengurus 1. Pemberhentian sebagian pengurus (Dewan Komisaris) sebagai berikut:
Perseroan
Dewan Komisaris
Komisaris Utama Edwin H. Silangen
Komisaris Independen Marhany V.P. Pua
Komisaris Independen Buhari Mokoagow
Komisaris Independen Fedriyanto Koniyo
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kepada pengurus yang diberhentikan rapat mengucapkan terima kasih selama
menjabat di PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo dan diberikan
hak-hak yang bersangkutan sesuai dengan ketentuan yang berlaku;
2. Penetapan dan pengangkatan Dewan Komisaris sebagai berikut:
Dewan Komisaris
Komisaris Utama Ramoy Markus Thimotius Luntungan
Komisaris Independen Sam Sachrul Mamonto
Komisaris Independen Djafar Alkatiri
Komisaris Independen Jaclyn Ivana Koloay
3. Pengurus (Dewan Komisaris) yang baru diangkat dan Pengurus (Dewan Komisaris
dan Direksi) yang tidak diberhentikan menjabat sampai dengan akhir periode masa
550 4.
jabatan sampai dengan 18 Maret 2026 atau pada RUPS berikutnya di tahun 2026;
Untuk penempatan Direktur Kepatuhan dari PT Mega Corpora akan dilaksanakan
bersamaan dengan penggantian pengurus untuk periode baru;
5. Pengurus yang baru diangkat dalam RUPS harus mengikuti proses penilaian
kemampuan dan kepatutan (PKK) oleh Otoritas Jasa Keuangan;
6. Pengurus yang baru diangkat, secara otomatis efektif menjalankan tindakan, tugas
dan fungsinya setelah mendapat persetujuan dari Otoritas Jasa Keuangan;
7. Pengurus yang baru diangkat akan menerima remunerasi sesuai ketentuan baik
ketentuan internal maupun regulator (Otoritas Jasa Keuangan);
8. Pengurus yang baru diangkat dapat menerima fasilitas lainnya sesuai dengan
ketentuan dalam rangka persiapan penilaian kemampuan dan kepatutan (PKK) oleh
Otoritas Jasa Keuangan;
9. Memberikan kuasa kepada Dewan Komisaris untuk mengatur batas kewenangan
Direksi serta hal-hal yang dianggap penting dalam rangka efisiensi untuk
meningkatkan kinerja PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo.
Tindak Lanjut:
Dewan Komisaris telah mengikuti proses penilaian kemampuan dan kepatuhan serta telah dinyatakan kompeten oleh OJK,
selanjutnya Dewan Komisaris telah melaksanakan tugas dan tanggung jawabnya pada BSG.
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Agenda Keputusan RUPS Luar Biasa
No.
Agenda Keputusan RUPS Luar Biasa
Changes in Company 1. Dismissal of certain members of the Board of Commissioners as follows:
Management
Board of Commissioners
President Commissioner Edwin H. Silangen
Independent Commissioner Marhany V.P. Pua
Independent Commissioner Buhari Mokoagow
Independent Commissioner Fedriyanto Koniyo
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
The Meeting expressed its appreciation for their contributions during their tenure
at PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo and granted their
respective rights in accordance with applicable regulations;
2. Appointment of the Board of Commissioners as follows:
Board of Commissioners
President Commissioner Ramoy Markus Thimotius Luntungan
Independent Commissioner Sam Sachrul Mamonto
Independent Commissioner Djafar Alkatiri
Independent Commissioner Jaclyn Ivana Koloay
3. The newly appointed members of the Board of Commissioners, along with the
existing members of the Board of Commissioners and Board of Directors who were
not dismissed, shall serve until the end of their term on March 18, 2026 or until the
next GMS in 2026;
551
4. The appointment of the Compliance Director from PT Mega Corpora will be carried
out concurrently with the appointment of management for the new term;
5. Newly appointed management members are required to undergo the Fit and Proper
Test conducted by the Financial Services Authority (OJK);
6. Newly appointed management members shall effectively assume their duties and
responsibilities upon obtaining approval from OJK;
7. Newly appointed management members shall receive remuneration in accordance
with applicable internal policies and regulatory provisions;
8. Newly appointed management members may receive additional facilities in
accordance with applicable provisions in preparation for the Fit and Proper Test by
OJK;
9. The Board of Commissioners is authorized to determine the limits of authority of
the Board of Directors and other matters deemed necessary to enhance efficiency
and improve the performance of PT Bank Pembangunan Daerah Sulawesi Utara
Gorontalo.
Execution Status:
The Board of Commissioners has undergone the Fit and Proper Test and has been declared fit and proper by Financial
Services Authority, and has subsequently carried out its duties and responsibilities at BSG.
Pihak Independen yang Melakukan Penghitungan Suara dalam RUPS
Independent Party Conducting the Vote Counting in the GMS
BSG telah menunjuk pihak independen yang melakukan BSG appointed an independent party, Hesky Nofri Sompie, S.H.,
penghitungan suara, pencatat dan pembuat akta keputusan M.Kn, Notary, to conduct vote tabulation, record proceedings,
dalam RUPS (Tahunan dan Luar Biasa) 2025 yaitu Hesky Nofri and prepare the deed of resolutions for both the Annual and
Sompie, S.H., M.Kn selaku Notaris. Extraordinary GMS 2025.
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Keputusan RUPS 2024 dan Tindak Lanjutnya
GMS Resolutions 2024 and its Implementation
Rapat Umum Pemegang Saham (RUPS) tahun 2024, yang terdiri The 2024 General Meeting of Shareholders (GMS), comprising
dari RUPS Tahunan dan RUPS Luar Biasa, membahas hal-hal both the Annual and Extraordinary GMS, addressed key
strategis, keuangan, dan tata kelola utama. Resolusi-resolusi ini strategic, financial, and governance matters. The resolutions
mencerminkan komitmen BSG untuk mempertahankan kinerja reflect BSG commitment to maintaining sound financial
keuangan yang sehat, memperkuat struktur modalnya, dan performance, strengthening capital structure, and ensuring
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
memastikan keselarasan dengan persyaratan peraturan dan alignment with regulatory requirements and long-term business
strategi bisnis jangka panjangnya. strategy.
Agenda Keputusan RUPS Tahunan
No.
Agenda Annual GMS Resolution
1. Laporan Tahunan Mengenai 1. Menyetujui dan mengesahkan Laporan Tahunan mengenai jalannya
Jalannya Perseroan Selama Tahun Perseroan selama Tahun Buku 2023 termasukl laporan penyesuaian
Buku 2023 Dan Penjelasan Tentang remunerasi pengurus;
Rencana Bisnis 2. Perseroan menjelaaskan terkait pinjaman Daerah Kabupaten Kepulauan
Bank (RBB) Tahun 2024-2026 Talaud;
3. Menyetujui dan mengesahkan tentang Rencana Bisnis Bank (RBB) tahun
2024-2026.
Tindak Lanjut:
-
Annual Report on the Company’s 1. Approved and ratified the Annual Report for FY 2023, including adjustments
552 Operations During the 2023 Fiscal
Year and Explanation of the Bank’s 2.
to management remuneration;
Provided clarification regarding regional loans of Talaud Regency;
Business Plan for 2024-2026 3. Approved the Bank Business Plan for 2024–2026.
Execution Status:
-
2. Pengesahan Laporan Keuangan 1. Menyetujui dan mengesahkan Laporan Keuangan Tahun Buku 2023 yang
Tahun Buku 2023 dan Penetapan telah diaudit oleh Kantor Akuntan Publik Hananta Budianto & Rekan;
Penggunaan Laba Bersih Tahun 2. Memberikan pembebasan tanggung jawab sepenuhnya (acquit et de
Buku 2023 charge) kepada Direksi Perseroan atas semua tindakan kepengurusan dan
pelaksanaan kewenangan oleh Direksi serta Dewan Komisaris Perseroan
atas semua tindakan pengawasannya selama Tahun Buku 2023;
3. Menyetujui penggunaan Laba Bersih Tahun Buku 2023 sebesar
Rp250.007.952.011,- (Dua ratus lima puluh miliar tujuh juta sembilan ratus
lima puluh dua ribu sebelas rupiah) sebagai berikut:
1) Sejumlah 80,00% dari laba bersih perseroan atau sebesar
Rp200.006.361.609,- (dua ratus miliar enam juta tiga ratus enam
puluh satu ribu enam ratus sembilan rupiah) dibagikan kepada
Pemegang Saham sebagai Dividen secara proporsional berdasarkan
jumlah saham per 31 Desember 2023;
2025 Laporan Tahunan
Annual Report
Page 553
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Agenda Keputusan RUPS Tahunan
No.
Agenda Annual GMS Resolution
2) Sejumlah 20,00% dari laba bersih perseroan atau Rp50.001.590.402,-
(lima puluh miliar satu juta lima ratus sembilan puluh ribu empat ratus
dua rupiah) digunakan sebagai berikut:
a) Sebesar Rp8.000.000.000,- (delapan miliar rupiah) digunakan
untuk tambahan dana TJSL perseroan 2024;
b) Sebesar Rp969.533.966,- (sembilan ratus enam puluh sembilan
juta lima ratus tiga puluh tiga ribu sembilan ratus enam puluh
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
enam rupiah) digunakan untuk membayar kompensasi Dana
Setoran Modal sampai dengan tanggal tiga puluh satu Desember
dua ribu dua puluh tiga (31-12-2023);
c) Sisanya sebesar Rp41.032.056.436,- (empat puluh satu miliar tiga
puluh dua juta lima puluh enam ribu empat ratus tiga puluh enam
rupiah) digunakan untuk menambah Cadangan Perseroan.
4. Pemberian Jasa Produksi, Kesejahteraan Pegawai dan Tantiem:
1) Menyetujui pemberian Jasa Produksi dan insentif Kesejahteraan
Pegawai dalam jumlah keseluruhan sebesar 28% yang terdiri dari
Jasa Produksi sebesar 13% dan Insentif Kesejahteraan Pegawai
sebesar 15% dihitung dari laba bersih perseroan tahun buku 2023;
2) Menyetujui Pemberian Tantiem kepada Anggota Dewan Komisaris
dan Direksi Perseroan sebesar 12,5% dihitung dari laba bersih
perseroan tahun buku 2023;
3) Jasa Produksi, Insentif Kesejahteraan Pegawai dan Tantiem
dibebankan pada Tahun Buku 2024;
4) Perhitungan Bonus untuk pegawai bagi masing-masing yang
553
berhak dan pembayarannya akan dilakukan oleh Direksi, sedangkan
Tantiem bagi Anggota Dewan Komisaris dan Direksi ditentukan
bersama oleh Dewan Komisaris dan Direksi.
Tindak Lanjut:
Telah diproses dalam pencatatan dan pembukuan Bank, selanjutnya untuk dividen telah dibayarkan kepada Pemegang
Saham.
Approval of Financial Statements 1. Approve and ratify the Financial Statements for the 2023 financial year,
and Determination of Net Profit which have been audited by Public Accounting Firm Hananta Budianto &
Utilization Fiscal Year 2023 Rekan;
2. Grant full release and discharge (acquit et de charge) to the Board of
Directors for all management actions and the exercise of their authority, as
well as to the Board of Commissioners for all supervisory actions carried out
during the 2023 financial year;
3. Approve the appropriation of Net Profit for the 2023 financial year amounting
to IDR250,007,952,011 (two hundred fifty billion seven million nine hundred
fifty-two thousand eleven Rupiah) as follows:
1) An amount of 80.00% of the Company’s net profit or
IDR200,006,361,609 (two hundred billion six million three hundred
sixty-one thousand six hundred nine Rupiah) to be distributed to
Shareholders as dividends proportionally based on share ownership
as of December 31, 2023;
2) An amount of 20.00% of the Company’s net profit or IDR50,001,590,402
(fifty billion one million five hundred ninety thousand four hundred
two Rupiah) to be allocated as follows:
Tata Kelola Perusahaan
Good Corporate Governance
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Agenda Keputusan RUPS Tahunan
No.
Agenda Annual GMS Resolution
a) IDR8,000,000,000 (eight billion Rupiah) for additional Corporate
Social and Environmental Responsibility (TJSL) funds for 2024;
b) IDR969,533,966 (nine hundred sixty-nine million five hundred
thirty-three thousand nine hundred sixty-six Rupiah) to pay
compensation for Capital Deposit Funds up to December 31,
2023 (31-12-2023);
c) The remaining IDR41,032,056,436 (forty-one billion thirty-two
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
million fifty-six thousand four hundred thirty-six Rupiah) to be
allocated to the Company’s reserves.
4. Granting of Production Services, Employee Welfare, and Tantiem:
1) Approve the provision of Production Services and Employee Welfare
incentives totaling 28%, consisting of 13% for Production Services and
15% for Employee Welfare incentives, calculated from the Company’s
net profit for the 2023 financial year;
2) Approve the granting of tantiem to members of the Board of
Commissioners and Board of Directors amounting to 12.5%, calculated
from the Company’s net profit for the 2023 financial year;
3) Production Services, Employee Welfare incentives, and tantiem shall
be charged to the 2024 financial year;
4) The calculation and payment of bonuses for eligible employees
shall be carried out by the Board of Directors, while the tantiem for
members of the Board of Commissioners and Board of Directors shall
be determined jointly by the Board of Commissioners and Board of
Directors.
554 Execution Status:
Recorded in financial statements; dividends have been distributed.
3. Penetapan Dana Kegiatan Tanggung Menyetujui dan menetapkan total Dana Tanggung Jawab Sosial dan Keuangan
Jawab Sosial dan Keuangan Berkelanjutan di Tahun 2024 Sebesar Rp40.000.000.000,- (empat puluh miliar
Berkelanjutan Tahun 2024 rupiah). Dari jumlah tersebut sebesar Rp8.000.000.000,- (delapan miliar rupiah)
disisihkan dari laba bersih Tahun Buku 2023 dan sebesar Rp32.000.000.000,-
(tiga puluh dua miliar rupiah) dibebankan pada Laba Operasional Tahun 2024,
dengan rincian:
1) Sebesar Rp38.000.000.000,- (tiga puluh delapan miliar rupiah) dibagikan
kepada seluruh pemegang saham dengan metode pembagian secara
proporsional berdasarkan jumlah saham terakhir;
2) Sebesar Rp2.000.000.000,- (dua miliar rupiah) digunakan untuk Rencana
Aksi Keuangan Berkelanjutan yang dikelola oleh Perusahaan sesuai amanat
POJK No. 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan
bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik.
Tindak Lanjut:
Sampai dengan 31 Desember 2024 dana TJSL telah direalisasikan dengan berpedoman pada ketentuan internal BSG.
2025 Laporan Tahunan
Annual Report
Page 555
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Agenda Keputusan RUPS Tahunan
No.
Agenda Annual GMS Resolution
CSR and Sustainable Finance Fund Approved and determined the total allocation for Corporate Social
2024 Responsibility (CSR) and Sustainable Finance activities for 2024 amounting to
IDR40,000,000,000 (forty billion rupiah). Of this amount, IDR8,000,000,000
(eight billion rupiah) was allocated from the net profit of Financial Year 2023, while
IDR32,000,000,000 (thirty-two billion rupiah) was charged to the operational
profit of Financial Year 2024, with the following details:
1) An amount of IDR38,000,000,000 (thirty-eight billion rupiah) was
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
distributed to all shareholders proportionally based on their respective
share ownership;
2) An amount of IDR2,000,000,000 (two billion rupiah) was allocated for the
Sustainable Finance Action Plan, managed by the Company in accordance
with OJK Regulation No. 51/POJK.03/2017 concerning Sustainable Finance
Implementation for Financial Institutions, Issuers, and Public Companies.
Execution Status:
As of 31 December 2024, funds have been fully realized in accordance with internal policies.
4. Pemberian Wewenang Kepada Menyetujui pemberian wewenang kepada Dewan Komisaris untuk menunjuk
Dewan Komisaris Untuk Menunjuk Kantor Akuntan Publik yang akan melakukan audit Laporan Keuangan Perseroan
Kantor Akuntan Publik Yang Akan Tahun Buku 2024.
Melakukan Audit Laporan Keuangan
Perseroan Tahun Buku 2024
Tindak Lanjut:
Telah ditindaklanjuti melalui penetapan Kantor Akuntan Publik “Hananta Budianto & Rekan” yang melakukan audit
laporan keuangan BSG Tahun Buku 2024.
Granting of Authority to the Board of Authorized the Board of Commissioners to appoint a Public Accounting Firm for 555
Commissioners to Appoint a Public FY 2024 audit.
Accounting Firm to Conduct an
Audit of the Company’s Financial
Statements for the 2024 Fiscal Year
Execution Status:
Appointment of Hananta Budianto & Rekan as external auditor.
Resolusi yang diputuskan pada Rapat Umum Pemegang Saham The resolutions adopted during the Extraordinary General
Luar Biasa (EGMS) mencerminkan upaya proaktif BSG untuk Meeting of Shareholders (EGMS) reflect BSG proactive
mematuhi persyaratan peraturan, khususnya terkait konsolidasi efforts to comply with regulatory requirements, particularly
modal dan penyelarasan tata kelola, sekaligus memperkuat regarding capital consolidation and governance alignment,
posisi strategis Bank melalui implementasi kerangka kerja KUB. while strengthening the Bank’s strategic position through the
implementation of the Bank Business Group (KUB) framework.
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Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Agenda Keputusan RUPS Luar Biasa
No.
Agenda Extraordinary GMS Resolutions
1. Pengesahan Dana Setoran Modal Tahun 1. Menyetujui dan mengesahkan Dana Setoran Modal sejumlah
2022-2023 Rp66.095.400.000,- (enam puluh enam miliar sembilan puluh lima
juta empat ratus ribu rupiah) untuk disahkan menjadi modal disetor
dan akan mengubah komposisi saham perseroan.
2. Menyetujui dan mengesahkan perubahan Struktur Modal Disetor
dengan adanya konversi Dana Setoran Modal tahun 2023-2024
menjadi modal disetor.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tindak Lanjut:
Telah dilakukan pencatatan pada pembukuan BSG.
Capital Injection Approval (2022–2023) 1. Approved and ratified the conversion of Paid-in Capital Funds
amounting to IDR66,095,400,000 (sixty-six billion ninety-five million
four hundred thousand rupiah) into paid-up capital, resulting in
changes to the Company’s shareholding composition.
2. Approved and ratified the adjustment of the paid-up capital
structure following the conversion of Paid-in Capital Funds for the
period 2023–2024 into paid-up capital.
Execution Status:
Recorded in BSG financial statements.
2. Tindak Lanjut Pemenuhan Modal Inti Bank 1. Menyetujui dan mengesahkan pelaksanaan Kelompok Usaha Bank
Sebesar Rp3 Triliun Sampai Dengan Tahun (KUB), dan Initial Public Offering (IPO) sebagai alternatif lainnya
2024 Melalui Kelompok Usaha Bank dalam rangka pemenuhan POJK No. 12/POJK.03/2020 tentang
Konsolidasi Bank Umum.
2. Penunjukan Perusahaan Induk pelaksanaan Kelompok Usaha Bank
556 (KUB) akan dibahas dalam Rapat Umum Pemegang Saham Luar
Biasa berikutnya yang akan dilaksanakan dalam waktu yang tidak
terlalu lama pada tahun 2024.
Tindak Lanjut:
Pada tanggal 12 Juli 2024 telah dilaksanakan RUPS LB lanjutan keputusan penunjukan perusahan induk Kelompok Usaha
Bank (KUB).
Core Capital Fulfillment through Bank 1. Approved and ratified the implementation of the Bank Business
Business Group (KUB) Group (KUB), as well as the Initial Public Offering (IPO) as an
alternative option, in order to comply with OJK Regulation No. 12/
POJK.03/2020 concerning Commercial Bank Consolidation.
2. The appointment of the holding company for the implementation of
the Bank Business Group (KUB) will be discussed at a subsequent
Extraordinary General Meeting of Shareholders to be convened in
the near future in 2024.
Execution Status:
On July 12, 2024, a follow-up Extraordinary General Meeting of Shareholders (EGMS) was held to resolve the
appointment of the Parent Company for the Bank Business Group (KUB).
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Corporate Social Responsibility
Agenda Keputusan RUPS Luar Biasa
No.
Agenda Extraordinary GMS Resolutions
3. Mekanisme Penggunaan/Pembagian Agio 1. Menyetujui mekanisme penggunaan/pembagian agio.
2. Memberikan kewenangan kepada Dewan Komisaris dan Direksi
untuk menetapkan mekanisme penggunaan/pembagian agio
dalam surat keputusan berdasarkan ketentuan bank.
3. Memberikan kewenangan kepada Dewan Komisaris dan Direksi
melakukan penyesuaian terhadap mekanisme penggunaan/
pembagian agio, apabila dikemudian hari terdapat kekeliruan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sepanjang tidak bertentangan dengan peraturan perundang-
undangan
Tindak Lanjut:
Telah ditindaklanjuti melalui Peraturan Direksi Bank SulutGo No. 024/PBSG/DIR-REN/XI/2024 tanggal 13 November 2024
tentang Buku Pedoman Perusahaan (BPP) Penyelenggaraan RUPS.
Agio Allocation Mechanism 1. Approved the mechanism for the utilization/distribution of share
premium (agio).
2. Authorized the Board of Commissioners and the Board of Directors
to determine the mechanism for the utilization/distribution of share
premium (agio) through a formal resolution in accordance with the
Bank’s policies.
3. Authorized the Board of Commissioners and the Board of
Directors to make adjustments to the mechanism for the
utilization/distribution of share premium (agio) in the event of any
discrepancies in the future, provided that such adjustments do not
conflict with applicable laws and regulations.
557
Execution Status:
Formalized through Board of Directors Regulation No. 024/PBSG/DIR-REN/XI/2024 dated November 13, 2024
concerning the Company Guidelines for the GMS Organizing.
4. Implementasi POJK 17 Tahun 2023 Tentang 1. Menyetujui dan mengesahkan perubahan Anggaran Dasar
Penerapan Tata Kelola Bagi Bank Umum Perseroan.
Terhadap Anggaran Dasar 2. Menyetujui dan mengesahkan perubahan keputusan RUPS tahun
Perseroan Terkait Dengan Periode 2021 sesuai akta RUPS LB No. 6 tahun 2021 khususnya terkait
Kepengurusan periode kepengurusan.
Tindak Lanjut:
Perubahan Anggaran Dasar telah mendapatkan persetujuan dari Kementrian Hukum dan
HAM RI No. AHUAH.01.03-0038178 tahun 2024.
Implementation of OJK Regulation 1. Approved and ratified the amendments to the Company’s Articles
No. 17 of 2023 concerning Governance of Association.
for Commercial Banks in relation to 2. Approved and ratified the amendments to the 2021 GMS resolution
the Company’s Articles of Association, in accordance with the Deed of Extraordinary GMS No. 6 of 2021,
particularly with respect to the term of particularly with respect to the term of office of the management.
office of the management.
Execution Status:
Approved by Ministry of Law and Human Rights (No. AHU-AH.01.03-0038178/2024).
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Agenda Keputusan RUPS Luar Biasa
No.
Agenda Extraordinary GMS Resolutions
5. RUPS LB Tanggal 12 Juli 2024 1. Menyetujui dan mengesahkan PT Mega Corpora sebagai Perusahaan
Tindak Lanjut Hasil Keputusan RUPS Induk Kelompok Usaha Bank dan PT Bank Mega, Tbk sebagai Bank
Tanggal 5 Februari 2024 Tentang Pelaksanan Perusahaan Induk (PPI).
Pemenuhan Modal Inti Sampai dengan 2. Memberikan kuasa/wewenang kepada Gubernur Sulawesi Utara
Rp3 Triliun Tahun 2024 Melalui Kelompok sebagai Pemegang Saham Pengendali untuk mewakili para pemegang
Usaha Bank (KUB), Sesuai Peraturan saham untuk melakukan pembahasan dan penandatanganan
Otoritas Jasa Keuangan No. 12/ Perjanjian Kerja Sama terkait Kelompok Usaha Bank (KUB) dengan PT
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
POJK.03/2020 Tentang Konsolidasi Bank Mega Corpora.
Umum, dengan Menetapkan Perusahaan
Induk dan Bank Pelaksana Perusahaan
Induk.
Tindak Lanjut:
1. Penandatangan PKS No. 059/PKS/REN/DIR/X/2024 dan No. 022/DIR-MC/X/2024 antara Gubernur Sulawesi
Utara, PT Mega Corpora, PT BSG dan PT Bank Mega, Tbk;
2. PT BSG telah Ber-KUB sesuai surat Otoritas Jasa Keuangan No. S-284/PB.31/2024 tanggal 31 Desember 2024.
Extraordinary General Meeting of 1. Approved and ratified PT Mega Corpora as the Holding Company
Shareholders (EGMS) dated July 12, of the Bank Business Group (KUB) and PT Bank Mega Tbk as the
2024 as a follow-up to the resolutions Implementing Bank of the Holding Company (PPI);
of the GMS dated February 5, 2024 2. Granted authority to the Governor of North Sulawesi, as the Controlling
concerning the fulfillment of core capital Shareholder, to represent the shareholders in conducting discussions
up to IDR3 trillion in 2024 through and executing the Cooperation Agreement related to the Bank
the Bank Business Group (KUB), in Business Group (KUB) with PT Mega Corpora.
accordance with OJK Regulation No. 12/
POJK.03/2020 concerning Commercial
558 Bank Consolidation, including the
determination of the holding company
and the implementing bank of the holding
company.
Execution Status:
1. Approved and ratified PT Mega Corpora as the Holding Company of the Bank Business Group (KUB) and PT
Bank Mega Tbk as the Implementing Bank of the Holding Company;
2. Granted authority to the Governor of North Sulawesi, as the Controlling Shareholder, to represent the
shareholders in conducting discussions and executing the Cooperation Agreement related to the Bank
Business Group (KUB) with PT Mega Corpora.
Pihak Independen yang melakukan penghitungan suara dalam RUPS
Independent Party Conducting the Vote Counting in the GMS
BSG telah menunjuk pihak independen yang melakukan To ensure transparency and integrity, BSG appointed an
penghitungan suara, pencatat dan pembuat akta keputusan independent party, Edmund Lodi Mangowal, S.H., M.Kn, Notary,
dalam RUPS (Tahunan dan Luar Biasa) 2024 yaitu Edmund Lodi to conduct vote tabulation, record proceedings, and prepare
Mangowal, S.H., M.Kn selaku Notaris. the deed of resolutions for both the Annual and Extraordinary
GMS 2024.
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Realisasi Pembayaran Dividen
Dividend Payment Realization
Pembayaran dividen kepada Pemegang Saham dilakukan Dividend payments to shareholders are carried out based on
berdasarkan asas keadilan dan tepat waktu. Tata cara the principles of fairness and timeliness. The procedures for
pembayaran dividen telah diatur dalam BPP Penyelenggaraan dividend distribution are governed under the Policies and
RUPS. Pembayaran Dividen final tahun buku 2024 dilakukan Procedures for the Implementation of the General Meeting of
pada tanggal 15 April 2025. Shareholders (GMS). The final dividend for Financial Year 2024
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
was distributed on April 15, 2025.
Tindak Lanjut Keputusan RUPS
Implementation of GMS Resolutions
BSG telah menindaklanjuti hasil keputusan RUPS (Tahunan dan BSG has followed up on the resolutions of the 2025 and 2024
Luar Biasa) tahun 2025 dan 2024, tetapi keputusan RUPS tahun General Meetings of Shareholders (Annual and Extraordinary).
2024 (tentang Tindak Lanjut Implementasi Kelompok Usaha However, the 2024 GMS resolution (regarding the Follow-up on
Bank/KUB) terkait tambahan setoran modal dari Pemegang the Implementation of the Bank Business Group/KUB) stipulates
Saham selama 8 (delapan) tahun memperhatikan kemampuan additional capital injections from Shareholders over a period of
fiskal dari masing-masing daerah. eight (8) years, taking into account the fiscal capacity of each
respective region.
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Informasi Pemegang Saham Utama/
Pengendali
Information on Major/Controlling Shareholders
Sejak tanggal 31 Desember 2024, PT Mega Corpora telah As of December 31, 2024, PT Mega Corpora has been
ditetapkan menjadi Pemegang Saham Pengendali BSG sesuai designated as the Controlling Shareholder of BSG based on the
Surat Keputusan Anggota Dewan Komisioner OJK No. KEPR- Decree of the Members of the Board of Commissioners of the
182/D.03/2024. pada saat itu juga BSG menjadi anggota Financial Services Authority (OJK) No. KEPR-182/D.03/2024.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kelompok Usaha Bank (KUB) Mega Corpora sesuai Surat OJK Concurrently, BSG became part of the Mega Corpora
No. S-284/PB.31/2024. Bank Business Group (KUB) in accordance with OJK Letter
No. S-284/PB.31/2024.
560
Pemegang Saham Pengendali Bank terdiri dari dua pihak The Bank’s controlling shareholders consist of two main parties,
utama, yaitu Pemerintah Provinsi Sulawesi Utara selaku namely the Provincial Government of North Sulawesi as the
PSP I dan PT Mega Corpora selaku PSP II. Kedua pemegang Primary Controlling Shareholder (PSP I) and PT Mega Corpora
saham pengendali tersebut memiliki peran strategis dalam as the Secondary Controlling Shareholder (PSP II). Both
menentukan arah kebijakan dan pengembangan usaha Bank controlling shareholders play a strategic role in determining
secara berkelanjutan. Kehadiran Pemerintah Provinsi Sulawesi the Bank’s policy direction and ensuring sustainable business
Utara sebagai PSP I mencerminkan komitmen pemerintah development. The presence of the Provincial Government
daerah dalam memperkuat fungsi intermediasi perbankan of North Sulawesi as PSP I reflects the regional government’s
guna mendorong pertumbuhan ekonomi daerah, peningkatan commitment to strengthening the banking intermediation
kesejahteraan masyarakat, serta optimalisasi pengelolaan function in order to drive regional economic growth, improve
keuangan daerah. Sementara itu, PT Mega Corpora sebagai PSP public welfare, and optimize regional financial management.
II memberikan dukungan dalam bentuk penguatan tata kelola Meanwhile, PT Mega Corpora as PSP II provides support
perusahaan yang baik, peningkatan kapasitas manajemen, through strengthening good corporate governance practices,
serta pengembangan bisnis yang lebih kompetitif melalui enhancing management capacity, and advancing business
penerapan praktik perbankan yang profesional dan berorientasi development through the adoption of professional and
pada kinerja. Sinergi antara kedua pemegang saham performance-oriented banking practices. The synergy between
pengendali tersebut diharapkan mampu memperkuat struktur these two controlling shareholders is expected to strengthen
permodalan, meningkatkan daya saing Bank, serta memastikan the Bank’s capital structure, enhance competitiveness, and
keberlangsungan usaha yang sehat dan berkelanjutan dalam ensure sustainable and sound business continuity amid the
menghadapi dinamika industri perbankan. dynamic banking industry environment.
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
22,36% 38,03%
Mega Corpora Pemerintah Provinsi
Sulawesi Utara
Provincial Government of
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
North Sulawesi
561
5,57% 7,36% 11,80% 14,89%
Pemerintah Provinsi Koperasi Karyawan Pemerintah Kabupaten/ Pemerintah Kabupaten/
Gorontalo BSG Kota se-Prov Gorontalo Kota se-Prov Sulawesi Utara
Provincial Government of BSG Employee Regency/Municipal Regency/Municipal
Gorontalo Cooperative Governments across Governments across
Gorontalo Province North Sulawesi Province
Pemegang Saham Pengendali 1 (PSP-1)
Controlling Shareholder 1
Pemegang Saham Pengendali 2 (PSP-2)
Controlling Shareholder 2
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Dewan Komisaris
Board of Commissioners
Dewan Komisaris merupakan organ perusahaan yang bertugas The Board of Commissioners is a corporate organ that
dan bertanggung jawab secara kolektif kolegial untuk collectively holds the responsibility for supervising and
melakukan pengawasan dan memberikan nasihat kepada providing advice to the Board of Directors, as well as ensuring
Direksi serta memastikan bahwa Bank melaksanakan tata that the Bank implements good corporate governance at all
kelola pada seluruh tingkatan atau jenjang organisasi. Dalam levels of the organization. In carrying out its duties, the Board
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
melaksanakan tugas, Dewan Komisaris bertanggung jawab of Commissioners is accountable to the General Meeting of
kepada RUPS. Pertanggung jawaban Dewan Komisaris kepada Shareholders (GMS). This accountability reflects the Board’s
RUPS merupakan perwujudan akuntabilitas pengawasan atas responsibility in overseeing the management of the Bank in line
pengelolaan Bank dalam rangka pelaksanaan prinsip-prinsip with governance principles.
tata kelola.
Pedoman dan Tata tertib Dewan Komisaris
Board Manual for the Board of Commissioners
Dewan Komisaris memiliki Pedoman Kerja (Board Manual) The Board of Commissioners has a Board Manual (Board
yang disahkan Dewan Komisaris dan Direksi pada bulan Charter) which was approved by the Board of Commissioners
Desember 2012. Board Charter disusun berdasarkan peraturan and the Board of Directors in December 2012. The Board Charter
dan perundang-undangan yang berlaku. Board Charter is developed in accordance with prevailing laws and regulations
menjelaskan tahapan aktivitas secara terstruktur, sistematis, and provides a structured, systematic, and practical framework
562 mudah dipahami dan dapat dijalankan dengan konsisten that serves as a reference for the Board of Commissioners in
sehingga dapat menjadi acuan dalam menjalankan tugas carrying out their respective duties to achieve the Bank’s vision
masing-masing Dewan Komisaris untuk mencapai visi dan misi and mission.
Bank.
Hal-hal yang diatur dalam pedoman tersebut di antaranya: The Board Charter governs, among others:
1. Pendahuluan; 1. Introduction;
2. Prinsip Dasar Hubungan Kerja Dewan Komisaris dan Direksi; 2. Fundamental principles of the working relationship
between the Board of Commissioners and the Board of
Directors;
3. Persyaratan dan Komposisi Dewan Komisaris; 3. Requirements and composition of the Board of
Commissioners;
4. Tanggung Jawab Dewan Komisaris; 4. Responsibilities of the Board of Commissioners;
5. Tugas dan Kewajiban Dewan Komisaris; 5. Duties and obligations of the Board of Commissioners;
6. Wewenang Dewan Komisaris; 6. Authority of the Board of Commissioners;
7. Hak-hak Dewan Komisaris; 7. Rights of the Board of Commissioners;
8. Etika Jabatan; 8. Code of conduct;
9. Waktu Kerja; 9. Working hours;
10. Rapat Dewan Komisaris; 10. Meetings of the Board of Commissioners;
11. Evaluasi Kinerja Dewan Komisaris; 11. Performance evaluation of the Board of Commissioners;
12. Sanksi; 12. Sanctions;
13. Naskah Dewan Komisaris; 13. Board documentation;
14. Komite-komite Dewan Komisaris; 14. Committees under the Board of Commissioners;
15. Sekretaris Dewan Komisaris. 15. Secretary to the Board of Commissioners.
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Corporate Social Responsibility
Tugas dan Tanggung Jawab Dewan Komisaris
Duties and Responsibilities of the Board of Commissioners
Berdasarkan Anggaran Dasar Bank dan Board Charter, maka Based on the Bank’s Articles of Association and the Board
tugas dan kewajiban Dewan Komisaris Bank adalah sebagai Charter, the duties and responsibilities of the Board of
berikut: Commissioners include the following:
Umum General Duties
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. Mematuhi Anggaran dasar dan peraturan perundang- 1. Comply with the Articles of Association, applicable laws
undangan yang berlaku serta keputusan RUPS. Beritikad and regulations, and resolutions of the GMS, and perform
baik dan dengan penuh tanggung jawab menjalankan duties in good faith and with full responsibility in the best
tugas untuk kepentingan dan usaha Perusahaan; interest of the Company;
2. Melakukan pengawasan terhadap kebijakan pengurusan 2. Supervise the policies of the Board of Directors in managing
Bank yang dilakukan Direksi serta memberi nasihat kepada the Bank and provide advice to the Board of Directors,
Direksi termasuk mengenai rencana pengembangan Bank, including matters related to the Bank’s development plans,
Rencana Jangka Panjang, Rencana Kerja dan Anggaran long-term plans, and annual business plans;
Dasar Bank, pelaksanaan ketentuan-ketentuan Anggaran
Dasar dan Keputusan;
3. RUPS dan peraturan perundang-undangan yang berlaku; 3. Ensure compliance with the Articles of Association, GMS
resolutions, and applicable regulations;
4. Memberi nasihat kepada Direksi dalam melaksanakan 4. Provide advice to the Board of Directors in managing the
pengurusan Bank; Bank;
5. Melaksanakan kepentingan Bank dengan memperhatikan 5. Act in the best interest of the Bank while considering the
kepentingan para Pemegang saham dan bertanggung interests of shareholders and remain accountable to the
jawab kepada RUPS; GMS; 563
6. Memantau efektivitas praktik tata kelola yang diterapkan 6. Monitor the effectiveness of governance practices
Bank antara lain dengan mengadakan pertemuan berkala implemented by the Bank, including through regular
antara Dewan Komisaris dengan Direksi untuk membahas meetings with the Board of Directors to discuss governance
implementasi tata kelola; implementation;
7. Menyusun rencana Kerja Dewan Komisaris untuk periode 7. Prepare the Board of Commissioners’ annual work plan;
tahun berikutnya;
8. Mempertanggungjawabkan pelaksanaan tugasnya kepada 8. Report the performance of its duties to the GMS.
RUPS.
Pengawasan Supervisory Functions
Dewan Komisaris menjalankan peran pengawasannya melalui, The Board of Commissioners exercises its supervisory role
antara lain: through, among others:
1. Meminta keterangan secara tertulis kepada Direksi tentang 1. Requesting written explanations from the Board of
suatu permasalahan di Bank; Directors on specific issues within the Bank;
2. Melakukan kunjungan ke unit kerja/kantor cabang proyek 2. Conducting visits to work units, branches, or specific
tertentu, baik dengan atau tanpa pemberitahuan kepada projects, with or without prior notice to the Board of
Direksi sebelumnya; Directors;
3. Memberikan tanggapan atas laporan berkala dari Direksi; 3. Providing responses to periodic reports submitted by the
Board of Directors;
4. Menugaskan Komite Audit untuk melakukan tugas-tugas 4. Assigning the Audit Committee to carry out supervisory
pengawasan sebagaimana yang tercantum dalam Piagam duties as stipulated in the Audit Committee Charter.
Komite Audit.
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Tugas Berkaitan dengan RUPS Duties Related to the GMS
Dalam hubungannya dengan RUPS Dewan Komisaris bertugas In relation to the GMS, the Board of Commissioners is
dan berkewajiban untuk: responsible for:
1. Memberikan pendapat dan saran kepada RUPS mengenai 1. Providing opinions and recommendations to the GMS
Rencana Kerja dan Anggaran tahunan Bank serta regarding the Bank’s annual business plan and budget,
perubahan dan penambahannya; including any amendments;
2. Mengikuti perkembangan kegiatan Bank; 2. Monitoring the Bank’s operational developments;
3. Memberikan pendapat dan saran kepada RUPS mengenai 3. Providing opinions and recommendations on matters
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
setiap masalah yang dianggap penting bagi kepengurusan deemed important to the Bank’s management;
Bank;
4. Melaporkan dengan segera kepada RUPS apabila terjadi 4. Reporting promptly to the GMS in the event of declining
gejala menurunnya kinerja Bank dengan disertai saran performance, along with recommended corrective actions;
mengenai langkah perbaikan yang harus ditempuh;
5. Memberikan pendapat dan saran kepada RUPS mengenai 5. Providing recommendations on management actions
Rencana perbuatan pengurusan Bank oleh Direksi yang requiring GMS approval;
harus mendapatkan persetujuan RUPS;
6. Meneliti dan menelaah serta menandatangani Laporan 6. Reviewing, examining, and signing the Annual Report
Tahunan yang disusun dan disampaikan oleh Direksi prepared by the Board of Directors, with any dissenting
kepada RUPS. Dalam hal ada Komisaris yang tidak opinions disclosed in writing;
menandatangani Laporan Tahunan harus menyebutkan
alasannya secara tertulis;
7. Melakukan tugas-tugas pengawasan lainnya yang 7. Performing other supervisory duties as determined by the
ditentukan oleh RUPS; GMS;
8. Memberikan laporan dengan segera kepada RUPS apabila 8. Reporting promptly to the GMS on any indication of
terjadi gejala menurunnya kinerja Bank; declining performance;
564
9. Mempertanggungjawabkan pelaksanaan tugasnya kepada 9. Being accountable to the GMS for the execution of its
RUPS; duties;
10. Mengajukan calon Auditor Eksternal kepada RUPS yang 10. Proposing candidates for External Auditor to the GMS,
dilengkapi dengan alasan pencalonan dan besarnya including justification and proposed remuneration.
honorarium.
Pengelolaan Manajemen Risiko Risk Management Oversight
Dewan Komisaris mempunyai kewajiban untuk mengawasi dan The Board of Commissioners is responsible for overseeing and
memberikan nasihat kepada Direksi secara berkala mengenai providing periodic advice to the Board of Directors regarding
efektivitas penerapan manajemen risiko. the effectiveness of risk management implementation.
Sistem Pengendalian Internal Internal Control System
Dewan Komisaris mempunyai kewajiban untuk mengawasi dan The Board of Commissioners is responsible for overseeing and
memberikan nasihat kepada Direksi agar menetapkan sistem advising the Board of Directors to ensure the establishment of
pengendalian internal yang efektif. an effective internal control system.
Etika Berusaha dan Anti Korupsi Business Ethics and Anti-Corruption
Anggota Dewan Komisaris tidak diperkenankan meminta Members of the Board of Commissioners are prohibited from
atau menerima hadiah dan sejenisnya dari setiap pihak yang requesting or accepting gifts or any form of benefit from any
berkepentingan, bagi dirinya sendiri, keluarga atau rekan party with vested interests, for themselves, their families, or
di mana hal tersebut dapat mempengaruhi objektivitasnya related parties, where such actions may compromise their
mewakili kepentingan Bank. objectivity in representing the interests of the Bank.
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Corporate Social Responsibility
Tugas dan Tanggung Jawab Dewan Komisaris
Duties and Responsibilities of Board of Commissioners
Dewan Komisaris adalah organ Perusahaan yang bertugas The Board of Commissioners is a corporate organ responsible
melakukan pengawasan secara umum dan atau khusus serta for conducting general and/or specific supervision and
memberikan nasihat kepada Direksi dalam menjalankan providing advice to the Board of Directors in managing the
Perusahaan. Pengawasan dan pemberian nasehat oleh Dewan Company. The supervisory and advisory functions of the
Komisaris dilaksanakan dengan prinsip-prinsip sebagai berikut: Board of Commissioners are carried out based on the following
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
principles:
1. Dalam melakukan pengawasan Dewan Komsaris akan selalu 1. In performing its supervisory duties, the Board of
mematuhi Anggaran Dasar dan peraturan perundang- Commissioners shall always comply with the Articles of
undangan yang berlaku; Association and prevailing laws and regulations;
2. Pengawasan dilakukan oleh Dewan Komisaris terhadap 2. Supervision is exercised over the management of the
pengelolaan Perusahaan oleh Direksi; Company conducted by the Board of Directors;
3. Dalam melakukan pengawasan Dewan Komisaris bertindak 3. The Board of Commissioners acts collectively as a collegial
sebagai majelis dan tidak dapat bertindak sendiri-sendiri body and may not act individually on behalf of the Board;
mewakili Dewan Komisaris;
4. Pengawasan tidak boleh berubah menjadi pelaksanaan 4. Supervisory functions must not be transformed into
tugas-tugas eksekutif, kecuali dalam hal Perusahaan executive functions, except in the event that the Company
tidak mempunyai Direksi, dengan kewajiban dalam waktu does not have a Board of Directors, in which case the
selambat-lambatnya 30 (tiga puluh) hari setelah tidak ada Board of Commissioners must convene a GMS within no
Direksi harus memanggil RUPSuntuk mengangkat Direksi; later than 30 (thirty) days to appoint a Board of Directors;
5. Pengawasan dilakukan tidak hanya dengan sekedar 5. Supervision is conducted not merely through approval or
menyetujui atau tidak menyetujui terhadap tindakan- disapproval of actions requiring Board of Commissioners’
tindakan yang memerlukan persetujuan Dewan Komisaris, consent, but proactively and comprehensively across all
tetapi pengawasan dilakukan secara proaktif, mencakup aspects of the Company’s business; 565
semua aspek bisnis Perusahaan;
6. Dewan Komisaris dapat menggunakan jasa profesional 6. The Board of Commissioners may engage independent
yang mandiri dan/atau membentuk Komite untuk professional services and/or establish committees to
membantu tugas Dewan Komisaris. support the execution of its duties.
Kewenangan Dewan Komisaris
Authority of the Board of Commissioners
Kewenangan Dewan Komisaris juga tertuang di dalam Board The authority of the Board of Commissioners, as stipulated in
Charter sebagaimana di bawah ini: the Board Charter, includes:
1. Mendirikan suatu usaha baru atau turut serta pada 1. Establishing new business ventures or participating in
perusahaan lain baik di dalam maupun di luar negeri; other companies domestically or internationally;
2. Melepaskan dan menghapuskan aktiva bergerak dengan 2. Disposing of or writing off movable assets within their
umur ekonomis yang lazim berlaku dalam industri economic useful life, and writing off non-performing
pada umumnya sampai dengan 5 (lima) tahun, dan receivables or obsolete inventory up to a certain threshold
menghapuskan piutang macet, persediaan barang mati as determined by the GMS;
sampai dengan nilai tertentu baru ditetapkan RUPS;
3. Mengadakan kerja sama operasi atau kontrak manajemen 3. Entering into operational cooperation or management
yang berlaku untuk jangka waktu tidak lebih dari 1 (satu) contracts with a term of not more than one year or one
tahun atau 1 (satu) siklus usaha; business cycle;
4. Menetapkan dan menyesuaikan struktur organisasi; 4. Determining and adjusting the organizational structure;
Tata Kelola Perusahaan
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5. Mengambil bagian baik sebagian atau seluruhnya atau ikut 5. Participating, either partially or wholly, in other companies
serta dalam suatu perseroan atau badan-badan lain atau or establishing subsidiaries within a value threshold
menyelenggarakan perusahaan baru atau mendirikan anak determined by the GMS;
perusahaan yang melibatkan nilai sampai dengan jumlah
tertentu yang telah ditetapkan oleh RUPS;
6. Melepaskan sebagian atau seluruhnya penyertaan modal 6. Divesting part or all of the Company’s equity participation
perusahaan dalam suatu perusahaan atau badan-badan in other entities within a value threshold determined by the
lain yang melibatkan nilai sampai dengan jumlah tertentu GMS;
yang ditetapkan oleh RUPS;
7. Menjaminkan sebagian saham yang melibatkan nilai 7. Pledging shares within a value threshold determined by
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sampai dengan jumlah tertentu yang telah ditetapkan oleh the GMS;
RUPS;
8. Memasuki bangunan-bangunan dan halaman-halaman 8. Accessing Company premises and reviewing books,
atau tempat-tempat lain yang dipergunakan atau yang documents, inventories, cash balances, and other
dikuasai oleh Bank dan berhak memeriksa buku-buku, securities for verification purposes, as well as monitoring
surat-surat bukti, persediaan barang-barang, memeriksa actions taken by the Board of Directors;
dan mencocokkan keadaan uang kas untuk keperluan
verifikasi dan lain-lain surat berharga serta mengetahui
segala tindakan yang telah dijalankan oleh Direksi;
9. Dengan suara terbanyak, memberhentikan Dengan 9. By majority vote, temporarily suspending one or more
suara terbanyak, memberhentikan untuk sementara members of the Board of Directors in the event of actions
waktu seorang atau lebih anggota Direksi, jikalau mereka contrary to the Articles of Association, negligence of
bertindak bertentangan dengan Anggaran Dasar atau duties, or urgent circumstances in accordance with
melalaikan kewajibannya atau terdapat alasan mendesak applicable regulations.
bagi Bank sesuai dengan ketentuan yang berlaku.
566
Kriteria Anggota Dewan Komisaris
Criteria for Members of the Board of Commissioners
Persyaratan Anggota Dewan Komisaris BSG diatur dalam Board The requirements for members of the Board of Commissioners
Charter Dewan Komisaris, yakni sebagai berikut: are regulated in the Board Charter and include, among others:
1. Tidak boleh merangkap jabatan lain sebagai pejabat 1. Must not hold concurrent positions in structural or
dalam jabatan struktural dan fungsional pada instansi/ functional roles within central and/or regional government
lembaga pemerintah pusat dan/atau daerah sebagaimana institutions as stipulated by applicable laws;
diatur dalam Undang-Undang No. 25 Tahun 2010 tentang
Pejabat Publik;
2. Memiliki integritas dan reputasi yang baik, tidak pernah 2. Must possess integrity and a good reputation, and must
secara langsung atau tidak langsung terlibat dalam not have been directly or indirectly involved in fraudulent
perbuatan rekayasa dan praktik-praktik menyimpang, or unethical practices, breaches of contract, or other
cidera janji serta perbuatan lain yang merugikan actions detrimental to the Company;
perusahaan di mana yang bersangkutan bekerja atau
pernah bekerja;
3. Memiliki kemampuan untuk mempertimbangkan suatu 3. Must have the ability to assess issues objectively and
masalah secara memadai; independently;
4. Memiliki kemampuan untuk membahas permasalahan 4. Must be capable of discussing matters without
tanpa campur tangan manajemen; management interference;
5. Memiliki akhlak dan moral yang baik; 5. Must demonstrate good moral character and ethics;
6. Memiliki komitmen untuk mematuhi peraturan perundang- 6. Must be committed to complying with applicable laws and
undangan yang berlaku; regulations;
7. Memiliki pengetahuan dibidang perbankan yang 7. Must possess adequate knowledge in banking or relevant
memadai dan relevan dengan jabatanya dan/atau memiliki financial experience;
pengalaman di bidang perbankan atau bidang keuangan;
2025 Laporan Tahunan
Annual Report
Page 567
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
8. Lulus Penilaian Kemampuan dan Kepatutan yang dilakukan 8. Passed the Fit and Proper Test conducted by the OJK;
oleh Otoritas Jasa Keuangan;
9. Mantan anggota Direksi atau Pejabat Eksekutif Bank atau 9. Former Directors, Executive Officers, or related parties
pihak-pihak lain yang mempunyai hubungan dengan Bank that may affect independence are subject to a one-year
yang dapat mempengaruhi kemampuan untuk bertindak cooling-off period before being eligible as Independent
independen, tidak dapat menjadi independen sebagai Commissioners;
anggota Dewan Komisaris pada bank bersangkutan,
sebelum menjalani masa tunggu (cooling off) selama 1
tahun;
10. Ketentuan masa tunggu (cooling off) untuk menjadi pihak 10. The cooling-off requirement does not apply to former
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
independen sebagaimana dimaksud pada angka (9) di atas Directors or Executive Officers performing supervisory
tidak berlaku bagi mantan anggota Direksi atau Pejabat functions;
Eksekutif yang tugasnya melakukan fungsi pengawasan;
11. Bank harus meneliti kebenaran seluruh dokumen atau data 11. The Bank must verify the validity of all supporting
pendukung pemenuhan persyaratan pihak independen, documents related to independence requirements;
antara lain surat pernyataan pribadi mengenai integritas
yang bersangkutan;
12. Memiliki komitmen untuk menyediakan waktu yang 12. Must commit sufficient time to carry out duties and
memadai untuk melaksanakan tugas dan tanggung jawab responsibilities;
Dewan Komisaris;
13. Memiliki kompetensi yaitu kemampuan dan pengalaman 13. Must have relevant competence and experience;
dalam bidang-bidang yang relevan dengan tugas dan
tanggung jawab Dewan Komisaris;
14. Jumlah anggota Dewan Komisaris paling kurang 3 (tiga) 14. The number of Board of Commissioners members must
orang dan paling banyak sama dengan jumlah anggota be at least three and not exceed the number of Board of
Direksi; Directors members;
15. Anggota Dewan Komisaris wajib berdomisili ditempat 15. At least 50% of the Board of Commissioners must be
kedudukan hukum Kantor Pusat BSG paling kurang 50% Independent Commissioners, with domicile at the Bank’s 567
dari jumlah anggota Dewan Komisaris adalah Komisaris head office location;
Independen;
16. Anggota Dewan Komisaris wajib memiliki pengetahuan dan 16. Members must possess knowledge and/or experience in
atau pengalaman dibidang perbankan; banking;
17. Anggota Dewan Komisaris hanya dapat merangkap 17. Members may hold concurrent positions only in one
jabatan sebagai Anggota Dewan Komisaris, Direksi, Pejabat subsidiary that is not a financial institution;
Eksekutif yang melaksanakan fungsi pengawasan pada 1
(satu) perusahaan anak bukan lembaga keuangan;
18. Anggota Dewan Komisaris, Direksi, Pejabat Eksekutif 18. Members may serve in supervisory roles in one non-bank
yang melaksanakan fungsi pengawasan pada 1 (satu) subsidiary controlled by the Bank;
perusahaan anak bukan Bank yang dikendalikan oleh Bank;
19. Mayoritas anggota Dewan Komisaris dilarang memiliki 19. The majority of members must not have family relationships
hubungan keluarga sampai derajat kedua dengan sesama up to the second degree with fellow Board members;
anggota Dewan Komisaris;
20. Calon anggota Dewan Komisaris yang berasal dari Pegawai 20. Internal candidates from BSG must resign from
BSG yang terpilih dan diangkat sebagai anggota Dewan employment upon appointment as Commissioners and
Komisaris, harus segera diberhentikan sebagai pegawai enter retirement status;
dan menjalani masa pensiun;
21. Setiap pengusulan penggantian dan/atau pengangkatan 21. Any nomination and/or replacement of Board members
anggota Dewan Komisaris kepada RUPS, wajib submitted to the GMS must consider recommendations
memperhatikan rekomendasi Komite Nominasi dan from the Nomination and Remuneration Committee.
Remunerasi.
Tata Kelola Perusahaan
Good Corporate Governance
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Jumlah dan Komposisi Dewan Komisaris
Number and Composition of the Board of Commissioners
Jumlah dan Komposisi Dewan Komisaris BSG sesuai dengan The number and composition of BSG Board of Commissioners
ketentuan tata Kelola adalah sebagai berikut: are in compliance with applicable governance regulations, as
outlined below:
Syarat POJK Tata Kelola Penerapan BSG
No.
Governance Requirements (POJK) BSG Implementation
1. Memiliki paling sedikit 3 (tiga) orang anggota Dewan Anggota Dewan Komisaris berjumlah 5 (lima) orang.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Komisaris dan paling banyak sama dengan jumlah anggota The Board of Commissioners consists of 5 (five) members.
Direksi.
Must consist of at least 3 (three) members of the Board of
Commissioners and no more than the number of members
of the Board of Directors.
2. Memiliki paling sedikit 1 (satu) orang anggota Dewan Seluruh anggota Dewan Komisaris berdomisili di Indonesia.
Komisaris yang berdomisili di Indonesia. All members of the Board of Commissioners are domiciled
Must have at least 1 (one) member of the Board of in Indonesia.
Commissioners domiciled in Indonesia.
3. Memiliki Komisaris Independen paling sedikit berjumlah Jumlah Komisaris Independen adalah 3 (tiga) orang dari
50% dari jumlah anggota Dewan Komisaris. jumlah anggota Dewan Komisaris.
Must have Independent Commissioners comprising The number of Independent Commissioners is 3 (three)
at least 50% of the total members of the Board of out of the total members of the Board of Commissioners.
Commissioners.
568 Pada tahun 2025, terdapat perubahan komposisi Dewan In 2025, there was a change in the composition of the Board of
Komisaris sesuai dengan hasil keputusan RUPS tanggal 9 April Commissioners in accordance with the resolutions of the GMS
2025. Komposisi Dewan Komisaris pada tahun 2025 sebanyak dated April 9, 2025. The Board of Commissioners comprises 5
5 (lima) orang yang terdiri dari 1 (satu) orang Komisaris Utama, 1 (five) members, consisting of 1 (one) President Commissioner, 1
(satu) orang Komisaris dan 3 (tiga) orang Komisaris Independen. (one) Commissioner, and 3 (three) Independent Commissioners.
Seluruh anggota Dewan Komisaris berdomisili di wilayah All members of the Board of Commissioners are domiciled
kerja Kantor BSG. Komposisi dan dasar pengangkatan Dewan within the operational area of BSG. The composition and basis
Komisaris dapat dilihat pada tabel di bawah ini: of appointment of the Board of Commissioners are presented
in the table below:
Komposisi Dewan komisaris sampai dengan RUPS LB Tahun 2025
Composition of the Board of Commissioners as of the 2025 Extraordinary GMS
Nama Jabatan Dasar Pengangkatan Persetujuan OJK Masa Jabatan
Name Position Basis of Appointment OJK Approval Term of Office
Edwin H. Silangen Komisaris Utama RUPS-LB Surat Otoritas Jasa Keuangan (OJK) 2021-2025
President pada 18 Maret 2021 Nomor KEP-98/D.03/2021 Tanggal 16
Commissioner Extraordinary GMS on Juli 2021
March 18, 2021 Financial Services Authority (OJK)
Decree No. KEP-98/D.03/2021 dated
July 16, 2021
Max R.M. Kembuan Komisaris RUPS-LB Surat Otoritas Jasa Keuangan (OJK) 2021-2026
Commissioner pada 18 Maret 2021 Nomor KEP-98/D.03/2021 Tanggal 16
Extraordinary GMS on Juli 2021
March 18, 2021 Financial Services Authority (OJK)
Decree No. KEP-98/D.03/2021 dated
July 16, 2021
2025 Laporan Tahunan
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Nama Jabatan Dasar Pengangkatan Persetujuan OJK Masa Jabatan
Name Position Basis of Appointment OJK Approval Term of Office
Marhany V.P. Pua Komisaris RUPS-LB Surat Otoritas Jasa Keuangan (OJK) 2021-2025
Independen pada 18 Maret 2021 Nomor KEP-98/D.03/2021 Tanggal 16
Independent Extraordinary GMS on Juli 2021
Commissioner March 18, 2021 Financial Services Authority (OJK)
Decree No. KEP-98/D.03/2021 dated
July 16, 2021
Fedriyanto Koniyo Komisaris RUPS-LB Surat Otoritas Jasa Keuangan (OJK) 2021-2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Independen pada 18 Maret 2021 Nomor KEP-12/D.03/2022 tanggal 27
Independent Extraordinary GMS on Januari 2022
Commissioner March 18, 2021 Financial Services Authority (OJK)
Decree No. KEP-12/D.03/2022 dated
January 27, 2022
Buhari Mokoagow Komisaris RUPS-LB Surat Otoritas Jasa Keuangan (OJK) 2021-2025
Independen pada 18 Maret 2021 Nomor KEP-98/D.03/2021 Tanggal 16
Independent Extraordinary GMS on Juli 2021
Commissioner March 18, 2021 Financial Services Authority (OJK)
Decree No. KEP-98/D.03/2021 dated
July 16, 2021
Komposisi Dewan komisaris Setelah RUPS LB Tahun 2025
Composition of the Board of Commissioners After the 2025 EGMS
Nama Jabatan Dasar Pengangkatan Persetujuan OJK Masa Jabatan 569
Name Position Basis of Appointment OJK Approval Term of Office
Ramoy Markus Komisaris Utama RUPS-LB Surat Otoritas Jasa Keuangan (OJK) 2025-2026
Thimotius President pada 9 April 2025 Nomor: KEPR-96/D.03/2025
Luntungan Commissioner Extraordinary GMS on Financial Services Authority (OJK)
April 9, 2025 Decree No. KEPR-96/D.03/2025
Max R.M. Kembuan Komisaris RUPS-LB Surat Otoritas Jasa Keuangan (OJK) 2021-2026
Commissioner pada 18 Maret 2021 Nomor KEP-98/D.03/2021 Tanggal 16
Extraordinary GMS on Juli 2021
March 18, 2021 Financial Services Authority (OJK)
Decree No. KEP-98/D.03/2021 dated
July 16, 2021
Sam Sachrul Komisaris RUPS-LB Surat Otoritas Jasa Keuangan (OJK) 2025-2026
Mamonto Independen pada 9 April 2025 Nomor: KEPR-95/D.03/2025
Independent EGMS dated April 9, 2025 Financial Services Authority (OJK)
Commissioner Decree No. KEPR-95/D.03/2025
Djafar Alkatiri Komisaris RUPS-LB Surat Otoritas Jasa Keuangan (OJK) 2025-2026
Independen pada 9 April 2025 Nomor: KEPR-93/D.03/2025
Independent Extraordinary GMS on Financial Services Authority (OJK)
Commissioner April 9, 2025 Decree No. KEPR-93/D.03/2025
Jaclyn Ivana Komisaris RUPS-LB Surat Otoritas Jasa Keuangan (OJK) 2025-2026
Koloay Independen pada 9 April 2025 Nomor: KEPR-94/D.03/2025
Independent Extraordinary GMS on Financial Services Authority (OJK)
Commissioner April 9, 2025 Decree No. KEPR-94/D.03/2025
Tata Kelola Perusahaan
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Masa Jabatan Anggota Dewan Komisaris
Term of Office of the Board of Commissioners
Keputusan RUPS atau RUPSLB mengenai pengangkatan dan Resolutions of the GMS or Extraordinary GMS regarding
pemberhentian anggota Dewan Komisaris menetapkan saat the appointment and dismissal of members of the Board of
mulai berlakunya pengangkatan dan pemberhentian tersebut. Commissioners shall determine the effective date of such
Dalam hal RUPS atau RUPSLB tidak menetapkan, maka appointment and dismissal. In the event that the GMS or
pengangkatan dan pemberhentian anggota Dewan Komisaris Extraordinary GMS does not specify the effective date, the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tersebut mulai berlaku sejak penutupan RUPS dengan appointment and dismissal shall become effective as of the
memperhatikan ketentuan perundang-undangan. closing of the GMS, subject to prevailing laws and regulations.
Para anggota Dewan Komisaris diangkat untuk jangka waktu Members of the Board of Commissioners are appointed for
terhitung sejak tanggal yang ditetapkan oleh RUPS yang a term commencing from the date determined by the GMS
mengangkatnya dan berakhir pada penutupan RUPS yang and ending at the closing of the fifth (5th) GMS following their
ke 5 (lima) setelah tanggal pengangkatannya, dengan syarat appointment, provided that the term does not exceed 5 (five)
tidak boleh melebihi jangka waktu 5 (lima) tahun, dengan years, in accordance with applicable laws and regulations. This
memperhatikan peraturan perundang-undangan, namun provision shall not prejudice the right of the GMS to dismiss
dengan tidak mengurangi hak dari RUPS untuk sewaktu-waktu members of the Board of Commissioners at any time prior to
dapat memberhentikan para anggota Dewan Komisaris sebelum the expiry of their term of office.
masa jabatannya berakhir.
Khusus untuk Komisaris Independen yang telah menjabat Specifically, Independent Commissioners who have served
selama 2 (dua) periode masa jabatan berturut-turut dapat for 2 (two) consecutive terms may be reappointed for the
diangkat kembali pada periode selanjutnya sebagai Komisaris subsequent term as Independent Commissioners, provided
Independen dalam hal: that:
570 » Rapat anggota Dewan Komisaris menilai bahwa Komisaris » The Board of Commissioners, through its internal
Independen tetap dapat bertindak independen; assessment, determines that the Independent
Commissioner remains capable of acting independently;
» Komisaris Independen menyatakan dalam RUPS mengenai » The Independent Commissioner declares his/her
independensi yang bersangkutan. independence at the GMS.
Pernyataan independensi Komisaris Independen tersebut wajib Such declaration of independence must be disclosed in the
diungkapkan dalam laporan pelaksanaan tata kelola. corporate governance implementation report.
Pembidangan Tugas Pengawasan Dewan Komisaris
Division of Supervisory Duties of the Board of Commissioners
Agar lebih efektif dalam menjalankan fungsi, tugas dan The Board of Commissioners has established a structured
tanggung jawabnya, Dewan Komisaris telah membagi tugas allocation of supervisory responsibilities among its members
pengawasan untuk masing-masing anggota Dewan Komisaris. to enhance the effectiveness of its oversight function. The
Pembagian lingkup tugas tersebut berdasarkan keputusan allocation of supervisory responsibilities is determined based
Dewan Komisaris No. 049/SK-HC/DIR/IV/2025 tanggal 08 April on the Resolution of the Board of Commissioners No. 049/SK-
2025. HC/DIR/IV/2025 dated April 8, 2025.
2025 Laporan Tahunan
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Page 571
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Nama Jabatan Pembagian Tugas
Name Position Division of Task
Ramoy Markus Thimotius Komisaris Utama Koordinator
Luntungan President Commissioner Coordinator
Max R.M. Kembuan Komisaris Anggota Komite Nominasi dan Remunerasi
Commissioner Member of the Nomination and Remuneration Committee
Sam Sachrul Mamonto Komisaris Independen Ketua Komite Audit
Independent Commissioner Chairman of the Audit Committee
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Djafar Alkatiri Komisaris Independen Ketua Komite Nominasi dan Remunerasi
Independent Commissioner Chairman of the Nomination and Remuneration Committee
Jaclyn Ivana Koloay Komisaris Independen Ketua Komite Pemantau Risiko
Independent Commissioner Chairman of the Risk Monitoring Committee
Program Orientasi bagi Dewan Komisaris Baru
Orientation Program for Newly Appointed Board of
Commissioners
Program Pengenalan kepada Dewan Komisaris yang baru The orientation program for newly appointed members of the
diangkat bertujuan untuk memberikan pengetahuan mengenai Board of Commissioners is designed to provide comprehensive
Bank, agar dapat memahami tugas dan tanggung jawab sebagai knowledge of the Bank, enabling them to understand their roles
Dewan Komisaris dan proses bisnis Bank yang dilaksanakan oleh and responsibilities as members of the Board of Commissioners,
Direksi, sehingga dapat bekerja selaras dengan organ lainnya. as well as the Bank’s business processes carried out by the
Board of Directors. 571
Program orientasi Dewan Komisaris meliputi: The orientation program for the Board of
Commissioners includes:
1. Profil Bank (Visi, Misi, Kode Etik dan Struktur Organisasi); 1. Bank profile (Vision, Mission, Code of Conduct, and
Organizational Structure);
2. Kinerja Bank; 2. Bank performance;
3. Rencana Bisnis Bank dan Rencana Korporasi; 3. Bank Business Plan and Corporate Plan;
4. Produk dan layanan utama; 4. Key products and services;
5. Tata Kelola bank; 5. Corporate governance practices;
6. Penerapan Manajemen Risiko; 6. Implementation of risk management;
7. Regulasi yang berlaku; 7. Applicable regulations;
8. hal-hal yang dianggap penting lainnya. 8. Other relevant matters deemed important.
Orientasi bagi Dewan Komisaris dilakukan dengan The orientation is conducted through the following
cara: methods:
1. Presentasi dan pemaparan dari Divisi Bisnis dan Divisi 1. Presentations and briefings by Business and Supporting
Supporting; Divisions;
2. Rapat dan pertemuan serta diskusi interaktif dengan 2. Meetings and interactive discussions with existing
pengurus eksisting terkait kinerja, kendala dan solusi serta management regarding performance, challenges,
informasi yang dibutuhkan; solutions, and relevant information;
3. Melakukan kunjungan ke unit kerja; 3. On-site visits to operational units;
4. Akses ke daily report; 4. Access to daily reports;
5. Mengikuti sertifikasi manajemen risiko; 5. Participation in risk management certification programs;
6. Mengikuti seminar atau workshop perbankan. 6. Participation in banking-related seminars or workshops.
Tata Kelola Perusahaan
Good Corporate Governance
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Pelaksanaan Orientasi Tahun 2025 Implementation of the 2025 Orientation Program
Pada tahun 2025 terdapat pelaksanaan program orientasi bagi In 2025, the orientation program was conducted for newly
anggota Dewan Komisaris baru yakni: Bapak Ramoy Markus appointed members of the Board of Commissioners, namely
Thimotius Luntungan, Bapak Sam Sachrul Mamonto, Bapak Mr. Ramoy Markus Thimotius Luntungan, Mr. Sam Sachrul
Djafar Alkatiri dan Ibu Jaclyn Ivana Koloay yang diangkat Mamonto, Mr. Djafar Alkatiri, and Ms. Jaclyn Ivana Koloay, who
sebagai Komisaris BSG pada RUPS-LB tanggal 9 April 2025. were appointed as Commissioners of BSG at the Extraordinary
Seluruh anggota Dewan Komisaris baru mendapatkan GMS held on April 9, 2025. All newly appointed members of the
pemaparan terkait pelaksanaan tugas dan tanggung jawab Board of Commissioners received comprehensive briefings on
Dewan Komisaris, Struktur Organisasi dan Rencana Strategis the duties and responsibilities of the Board of Commissioners,
Bank pada bulan Mei-Juni 2025. the Bank’s organizational structure, and its strategic plan during
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
May–June 2025.
Program Pelatihan yang Diikuti Anggota Dewan Komisaris
Training Programs Attended by Members of the Board of
Commissioners
BSG memiliki komitmen dalam menciptakan SDM yang BSG is committed to developing high-quality and competitive
unggul dan berdaya saing dengan mengadakan program human capital through continuous competency development
pengembangan kompetensi bagi seluruh insan BSG. programs for all employees. The competency development
Pengembangan kompetensi Dewan Komisaris merupakan of the Board of Commissioners is part of ongoing efforts to
upaya update knowledge untuk mendukung pelaksanaan tugas enhance knowledge and capabilities, thereby supporting the
pengawasan dan penasihatan dalam pengelolaan bisnis Bank. effective execution of their supervisory and advisory roles in
overseeing the Bank’s business management.
572 Berikut informasi pengembangan kompetensi bagi Dewan The following presents the competency development activities
Komisaris sepanjang tahun 2025: undertaken by members of the Board of Commissioners
throughout 2025:
Program Pelatihan Dewan Komisaris 2025
Board of Commissioners Training Programs 2025
Nama Jabatan Program yang Diikuti Penyelenggara Tempat Waktu
Name Position Program Attended Organizer Place Date
Edwin H. Komisaris Utama Seminar Nasional Forum Komunikasi Dewan FKDK BPDSI Hotel Grand 16–17 Januari
Silangen President Komisaris (FKDK) BPD Seluruh Indonesia Mercure Malang 2025
Commissioner (Meningkatkan Peran Pengawasan Dewan January 16–17,
Komisaris BPD) 2025
Board of Commissioners Communication
Forum BPD National Seminar (Enhancing
the Supervisory Role of the Board of
Commissioners of BPD)
Pembekalan & Ujian Badan Sertifkasi IRPA Hotel Sheraton 24–25 Februari
Manajemen Risiko (BSMR) Jakarta 2025
Risk Management Certification Agency February 24-25,
Certification Preparation & Examination 2025
Marhany V.P. Komisaris Seminar Nasional FKDK BPDSI (Meningkatkan FKDK BPDSI Hotel Grand 16–17 Januari
Pua Independen Peran Pengawasan Dewan Komisaris BPDSI) Mercure Malang 2025
Independent FKDK BPDSI National Seminar (Enhancing January 16–17,
Commissioner the Supervisory Role of the Board of 2025
Commissioners of BPDSI)
2025 Laporan Tahunan
Annual Report
Page 573
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Nama Jabatan Program yang Diikuti Penyelenggara Tempat Waktu
Name Position Program Attended Organizer Place Date
Buhari Komisaris Seminar Nasional FKDK BPDSI (Meningkatkan FKDK BPDSI Hotel Grand 16–17 Januari
Mokoagow Independen Peran Pengawasan Dewan Komisaris BPDSI) Mercure Malang 2025
Independent FKDK BPDSI National Seminar (Enhancing January 16–17,
Commissioner the Supervisory Role of the Board of 2025
Commissioners of BPDSI)
Ramoy Komisaris Utama Pembekalan dan Ujian Sertifikasi Manajemen TD Consultant Jakarta 21–24 April
Markus President Risiko – Jenjang 6 2025
Thimotius Commissioner Risk Management Certification (Level 6) April 21–24,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Luntungan Preparation & Examination 2025
Pelatihan dan Pembekalan FPT TD Consultant & BSG Jakarta 14–17 Mei 2025
Fit and Proper Test (FPT) Training and Jerry Marmen Branch & The May 14–17, 2025
Preparation Trans Luxury
Hotel Bandung
Diskusi Roadmap Penguatan BPD & Tata Asbanda Hotel Royal 21 Agustus
Kelola AI Perbankan Ambarrukmo 2025
Discussion on BPD Strengthening Roadmap Yogyakarta August 21, 2025
& AI Governance in Banking
Implementasi GRC & Perlindungan Hukum Asbanda Hotel Grand 25–26
Direksi/Komisaris Hyatt Jakarta September
Implementation of Governance, Risk and 2025
Compliance (GRC) & Legal Protection for September
Directors and Commissioners 25–26, 2025
Terompet dari Timur – Strategi FKDK BPDSI FKDK BPDSI Bank BJB 27 September
“Trumpet from the East” – Strategic Direction Regional Office II 2025
of FKDK BPDSI Jakarta September 27,
2025
573
Sam Sachrul Komisaris Pembekalan dan Ujian Sertifikasi Manajemen TD Consultant Jakarta 21–24 April
Mamonto Independen Risiko – Jenjang 6 2025
Independent Risk Management Certification (Level 6) April 21–24,
Commissioner Preparation & Examination 2025
Pelatihan dan Pembekalan FPT TD Consultant & BSG Jakarta 14–17 Mei 2025
Fit and Proper Test (FPT) Training and Jerry Marmen Branch & The May 14–17, 2025
Preparation Trans Luxury
Hotel Bandung
Diskusi Roadmap Penguatan BPD & Tata Asbanda Hotel Royal 21 Agustus
Kelola AI Perbankan Ambarrukmo 2025
Discussion on BPD Strengthening Roadmap Yogyakarta August 21, 2025
& AI Governance in Banking
Implementasi GRC & Perlindungan Hukum Asbanda Hotel Grand 25–26
Direksi/Komisaris Hyatt Jakarta September
Implementation of Governance, Risk and 2025
Compliance (GRC) & Legal Protection September
for Board of Directors and Board of 25–26, 2025
Commissioners
Terompet dari Timur – Strategi FKDK BPDSI FKDK BPDSI Bank BJB 27 September
“Trumpet from the East” – Strategic Direction Regional Office II 2025
of FKDK BPDSI Jakarta September 27,
2025
Djafar Alkatiri Komisaris Pembekalan dan Ujian Sertifikasi Manajemen TD Consultant Jakarta 21–24 April
Independen Risiko – Jenjang 6 2025
Independent Risk Management Certification (Level 6) April 21–24,
Commissioner Preparation & Examination 2025
Pelatihan dan Pembekalan FPT TD Consultant & BSG Jakarta 14–17 Mei 2025
Fit and Proper Test (FPT) Training and Jerry Marmen Branch & The May 14–17, 2025
Preparation Trans Luxury
Hotel Bandung
Tata Kelola Perusahaan
Good Corporate Governance
Page 574
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Nama Jabatan Program yang Diikuti Penyelenggara Tempat Waktu
Name Position Program Attended Organizer Place Date
Jaclyn Ivana Komisaris Pembekalan dan Ujian Sertifikasi Manajemen TD Consultant Jakarta 21–24 April
Koloay Independen Risiko – Jenjang 6 2025
Independent Risk Management Certification (Level 6) April 21–24,
Commissioner Preparation & Examination 2025
Pelatihan dan Pembekalan FPT TD Consultant & BSG Jakarta 14–17 Mei 2025
Fit and Proper Test (FPT) Training and Jerry Marmen Branch & The May 14–17, 2025
Preparation Trans Luxury
Hotel Bandung
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kepemilikan Saham Anggota Dewan Komisaris
Share Ownership of Members of the Board of Commissioners
Sebagai wujud penerapan prinsip transparansi dalam prinsip Tata As part of the implementation of the transparency principle
Kelola, seluruh anggota Dewan Komisaris BSG mengungkapkan in corporate governance, all members of the Board of
bahwa tidak satupun anggota yang memiliki saham, baik saham Commissioners of BSG have disclosed that none of the
BSG atau bahkan pada bank dan perusahaan lainnya sesuai members hold any shares, either in BSG or in other banks
dengan Peraturan OJK No. 17 tahun 2023 tentang Penerapan and companies. This disclosure is in accordance with OJK
Tata Kelola Bagi Bank Umum pasal 39 ayat 1 mengenai aspek Regulation No. 17 of 2023 concerning the Implementation
transparansi Dewan Komisaris, yaitu anggota Dewan Komisaris of Governance for Commercial Banks, particularly Article 39
wajib mengungkapkan kepemilikan saham yang mencapai 5% paragraph (1) regarding transparency aspects of the Board
atau lebih, baik pada Bank yang bersangkutan maupun pada of Commissioners, which requires members of the Board of
bank dan perusahaan lain, yang berkedudukan di dalam dan Commissioners to disclose share ownership of 5% or more,
574 di luar negeri. whether in the Bank itself or in other banks and companies,
both domestically and internationally.
Berikut adalah penjabaran kepemilikan saham anggota Dewan The following presents the details of share ownership of
Komisaris BSG hingga akhir tahun 2025: members of the Board of Commissioners of BSG as of the end
of 2025:
Kepemilikan Saham Anggota Dewan Komisaris
Share Ownership of Members of the Board of Commissioners
Kepemilikan saham BSG,
Kepemilikan Saham Lembaga Keuangan Perusahan
baik langsung maupun
Nama dan Jabatan >5% pada Bank Lain Non Bank Lain
tidak langsung*)
Name and Position Share Ownership Non-Bank Financial Other
BSG Share Ownership
>5% in Other Banks Institutions Companies
(direct & indirect)
Ramoy Markus Thimotius Nihil Nihil Nihil Nihil
Luntungan Nil Nil Nil Nil
Komisaris Utama
President Commissioner
Max R.M. Kembuan Nihil Nihil Nihil Nihil
Komisaris Nil Nil Nil Nil
Commissioner
Sam Sachrul Mamonto Nihil Nihil Nihil Nihil
Komisaris Independen Nil Nil Nil Nil
Independent Commissioner
2025 Laporan Tahunan
Annual Report
Page 575
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Kepemilikan saham BSG,
Kepemilikan Saham Lembaga Keuangan Perusahan
baik langsung maupun
Nama dan Jabatan >5% pada Bank Lain Non Bank Lain
tidak langsung*)
Name and Position Share Ownership Non-Bank Financial Other
BSG Share Ownership
>5% in Other Banks Institutions Companies
(direct & indirect)
Djafar Alkatiri Nihil Nihil Nihil Nihil
Komisaris Independen Nil Nil Nil Nil
Independent Commissioner
Jaclyn Ivana Koloay Nihil Nihil Nihil Nihil
Komisaris Independen Nil Nil Nil Nil
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Independent Commissioner
Rangkap Jabatan Anggota Dewan Komisaris
Concurrent Positions of the Board of Commissioners
Sesuai POJK 17/2023, anggota Dewan Komisaris dilarang In accordance with OJK Regulation No. 17/2023, members
merangkap jabatan: of the Board of Commissioners are prohibited from holding
concurrent positions as follows:
1. Sebagai anggota direksi, anggota dewan komisaris, 1. As members of the Board of Directors, Board of
anggota dewan pengawas syariah, atau pejabat eksekutif Commissioners, Sharia Supervisory Board, or executive
pada lembaga keuangan atau perusahaan keuangan baik officers in financial institutions or financial companies,
bank maupun bukan bank; whether banking or non-banking institutions;
2. Sebagai anggota direksi, anggota dewan komisaris, 2. As members of the Board of Directors, Board of
anggota dewan pengawas syariah, atau pejabat eksekutif Commissioners, Sharia Supervisory Board, or executive
pada lebih dari 1 (satu) lembaga atau perusahaan bukan officers in more than 1 (one) non-financial institution or 575
keuangan, baik yang berkedudukan di dalam maupun di company, whether domiciled domestically or abroad;
luar negeri;
3. Pada bidang tugas fungsional pada lembaga keuangan 3. In functional positions within banking financial institutions
bank dan/atau lembaga keuangan bukan bank yang and/or non-bank financial institutions, whether domiciled
berkedudukan di dalam maupun di luar negeri; domestically or abroad;
4. Pada jabatan lain yang dapat menimbulkan benturan 4. In other positions that may give rise to conflicts of interest
kepentingan dalam pelaksanaan tugas sebagai anggota in the execution of their duties as members of the Board of
Dewan Komisaris; dan/atau Commissioners; and/or
5. Pada jabatan lain sesuai dengan ketentuan peraturan 5. In other positions as restricted by prevailing laws and
perundangundangan. regulations.
Rangkap Jabatan Anggota Dewan Komisaris
Concurrent Positions of Members of the Board of Commissioners
Nama
Rangkap
Perusahaan/
Nama Jabatan Jabatan Keterangan
Instansi
Name Position Concurrent Description
Company/
Position
Institution Name
Ramoy Markus
Thimotius Luntungan
Komisaris Utama
President Commissioner
Tidak Ada
Nil
Tidak Ada
Nil
-
Max R.M. Kembuan Komisaris Komisaris Bank Sulteng Bank Sulteng merupakan
Commissioner Commissioner Anggota KUB Mega Corpora
Bank Sulteng is a member of the
Mega Corpora Bank Business
Group (KUB) together with BSG
Tata Kelola Perusahaan
Good Corporate Governance
Page 576
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Nama
Rangkap
Perusahaan/
Nama Jabatan Jabatan Keterangan
Instansi
Name Position Concurrent Description
Company/
Position
Institution Name
Sam Sachrul Mamonto Komisaris Independen
Independent Commissioner
Tidak Ada
Nil
Tidak Ada
Nil
-
Djafar Alkatiri Komisaris Independen
Independent Commissioner
Tidak Ada
Nil
Tidak Ada
Nil
-
Jaclyn Ivana Koloay Komisaris Independen Tidak Ada Tidak Ada
-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Independent Commissioner Nil Nil
Penilaian Komite di Bawah Dewan Komisaris
Assessment of Committees under the Board of Commissioners
Dewan Komisaris dibantu oleh 3 (tiga) komite yaitu Komite Audit, The Board of Commissioners is supported by 3 (three)
Komite Remunerasi dan Nominasi, serta Komite Pemantau committees, namely the Audit Committee, the Nomination and
Risiko. Dewan Komisaris secara berkala melakukan penilaian atas Remuneration Committee, and the Risk Monitoring Committee.
efektivitas kinerja Komite-komite di bawah Dewan Komisaris. The Board of Commissioners periodically evaluates the
effectiveness of the performance of these committees as part
of its oversight function.
Penilaian yang dilakukan Dewan Komisaris mencakup program The assessment conducted by the Board of Commissioners
kerja Komite sebagaimana tercantum dalam Rencana Kerja covers the committees’ work programs as outlined in the 2025
576
di 2025. Selain itu, Dewan Komisaris juga menilai Laporan Work Plan. In addition, the Board of Commissioners evaluates
dan Rekomendasi dari Komite-komite telah disusun secara whether the reports and recommendations submitted by the
komprehensif untuk setiap topik yang dibahas melalui berbagai committees have been prepared comprehensively for each
rapat, diskusi, hingga pelaksanaan site visit untuk mendapatkan issue discussed, including through meetings, discussions, and
informasi dari berbagai pihak pertama. Berdasarkan hal tersebut, site visits to obtain relevant insights from various sources.
Dewan Komisaris menilai ketiga Komite Dewan Komisaris telah Based on this evaluation, the Board of Commissioners
melaksanakan tugas dan fungsinya dengan baik. Seluruh concluded that all three committees have effectively carried
rekomendasi dari masing-masing Komite juga telah diterima out their duties and responsibilities. The recommendations
oleh Dewan Komisaris dan menjadi bahan pertimbangan dalam provided by each committee have been duly received by the
proses pengambilan keputusan atas usulan yang disampaikan Board of Commissioners and have served as key considerations
Direksi maupun dalam penyusunan arahan dan rekomendasi in the decision-making process, both in evaluating proposals
agar dilaksanakan oleh Direksi. submitted by the Board of Directors and in formulating
directives and recommendations for implementation by the
Board of Directors.
Dalam menilai kinerja Komite, indikator yang digunakan Dewan In assessing the performance of the committees, the Board of
Komisaris antara lain: Commissioners applies, among others, the following indicators:
1. Kewajiban rutin Komite untuk menyelesaikan laporan dan 1. The committees’ ability to fulfill routine obligations in
kajian sesuai tugas pokok Komite termasuk yang diminta completing reports and analyses in accordance with their
oleh OJK dapat dipenuhi dan diselesaikan tepat waktu. respective mandates, including those requested by OJK,
in a timely manner;
2. Penugasan Dewan Komisaris kepada Komite untuk 2. The effectiveness of committees in carrying out
melakukan pengawasan, supervisi dan menindaklanjuti assignments from the Board of Commissioners, including
temuan terhadap unit kerja, cabang dan cabang pembantu supervision, oversight, and follow-up on findings related to
berjalan dengan baik dan efektif. work units, branches, and sub-branches;
3. Tingkat kehadiran Komite pada rapat-rapat internal 3. The level of attendance of committee members in both
maupun rapat bersama Dewan Komisaris. internal meetings and joint meetings with the Board of
Commissioners.
2025 Laporan Tahunan
Annual Report
Page 577
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Komite Penilaian
No.
Committee Assessment
1. Komite Audit Komite Audit telah membantu dan memfasilitasi Dewan Komisaris dalam hal-hal terkait
Audit Committee dengan kualitas informasi keuangan, sistem pengendalian internal, efektivitas pelaksanaan
manajemen risiko serta kepatuhan terhadap peraturan perundang-undangan yang
berlaku. Komite Audit telah mengadakan 19 (sembilan belas) kali rapat selama tahun 2025.
The Audit Committee has supported and facilitated the Board of Commissioners in matters
related to the quality of financial information, internal control systems, effectiveness of risk
management implementation, and compliance with applicable laws and regulations. The
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Audit Committee held 19 (nineteen) meetings throughout 2025.
2. Komite Nominasi dan Komite Nominasi dan Remunerasi telah membantu Dewan Komisaris terkait aspek
Remunerasi remunerasi dan nominasi. Pada tahun 2025, Komite telah mengadakan 5 (lima) kali rapat
Nomination and untuk membahas kebijakan remunerasi Dewan Komisaris dan Direksi, serta nominasi calon
Remuneration Committee anggota Dewan Komisaris dan Direksi yang hasilnya disampaikan dalam Rapat Umum
Pemegang Saham (RUPS).
The Nomination and Remuneration Committee has supported the Board of Commissioners
in matters related to remuneration and nomination. In 2025, the Committee held 5 (five)
meetings to discuss remuneration policies for the Board of Commissioners and Board of
Directors, as well as the nomination of candidates, with the results submitted to the General
Meeting of Shareholders (GMS).
3. Komite Pemantau Risiko Komite Pemantau Risiko telah melakukan pengawasan terhadap tata kelola risiko Perseroan,
Risk Monitoring Committee risk appetite dan batasan-batasan (limit) Bank serta untuk mengawasi bahwa risiko-risiko
tersebut dikelola secara efektif di dalam keseluruhan kerangka tata kelola risiko. Komite
telah mengadakan 18 (delapan belas) kali rapat pada tahun 2025 untuk memberikan
gambaran kepada Dewan Komisaris tentang pengawasan aktif dan penerapan manajemen
risiko strategis dan kebijakan BSG.
The Risk Monitoring Committee has overseen the Company’s risk governance, risk 577
appetite, and risk limits, ensuring that risks are effectively managed within the overall risk
governance framework. The Committee held 18 (eighteen) meetings in 2025, providing
the Board of Commissioners with insights on active oversight and the implementation of
strategic risk management and BSG policies.
Tata Kelola Perusahaan
Good Corporate Governance
Page 578
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengelolaan Benturan Kepentingan Dewan Komisaris
Management of Conflicts of Interest of the Board of
Commissioners
Dewan Komisaris Benturan kepentingan adalah kondisi tertentu A conflict of interest refers to a situation in which the personal
di mana kepentingan individual anggota Dewan Komisaris interests of members of the Board of Commissioners may
berpotensi untuk bertentangan dengan kepentingan Bank potentially conflict with the interests of the Bank in generating
untuk meraih laba, meningkatkan nilai Bank, mencapai visi dan profit, enhancing corporate value, achieving its vision, fulfilling
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
menjalankan misi Bank serta melaksanakan keputusan RUPS. its mission, and implementing resolutions of the General
Meeting of Shareholders (GMS).
Atas hal tersebut maka Anggota Komisaris hendaknya In this regard, members of the Board of Commissioners are
senantiasa harus: required to:
1. Mengutamakan kepentingan Bank dan tidak mengurangi 1. Prioritize the interests of the Bank and refrain from actions
keuangan Bank dalam hal terjadi benturan kepentingan; that may adversely affect the Bank’s financial condition in
the event of a conflict of interest;
2. Menghindari diri dari pengambilan keputusan dalam 2. Abstain from participating in decision-making processes
situasi dan kondisi adanya benturan kepentingan; in situations where a conflict of interest exists;
3. Melakukan pengungkapan hubungan kekeluargaan, 3. Disclose any relationships, including familial, financial,
hubungan keuangan, hubungan kepengurusan, hubungan managerial, or ownership relationships, with other
kepemilikan dengan Anggota Komisaris lain dan/atau members of the Board of Commissioners, members of the
anggota Direksi dan/atau pemegang saham pengendali Board of Directors, controlling shareholders, and/or other
Bank dan/atau pihak lainnya dalam rangka bisnis Bank; parties in relation to the Bank’s business activities;
4. Melakukan pengungkapan dalam hal pengambilan 4. Ensure full disclosure in cases where decisions must still
keputusan tetap harus diambil pada kondisi adanya be taken despite the existence of a conflict of interest.
578 benturan kepentingan.
2025 Laporan Tahunan
Annual Report
Page 579
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Komisaris Independen
Independent Commissioners
Komisaris Independen adalah anggota Dewan Komisaris yang Independent Commissioners are members of the Board of
tidak memiliki hubungan keuangan, kepengurusan, kepemilikan Commissioners who do not have any financial, management,
saham dan/atau hubungan keluarga dengan anggota Direksi, share ownership, and/or family relationships with members
anggota Dewan Komisaris lain dan/atau pemegang saham of the Board of Directors, other members of the Board of
pengendali, atau hubungan dengan Perseroan yang dapat Commissioners, and/or controlling shareholders, nor any
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
mempengaruhi kemampuan yang bersangkutan untuk relationship with the Company that may affect their ability to
bertindak independen. act independently.
Komisaris Independen Perseroan ditetapkan paling kurang The number of Independent Commissioners must represent at
50% (lima puluh persen) dari jumlah anggota Dewan Komisaris. least 50% (fifty percent) of the total members of the Board of
Per 31 Desember 2025, Bank memiliki 3 (tiga) Komisaris Commissioners. As of December 31, 2025, the Bank has 3 (three)
Independen dari keseluruhan jumlah Dewan Komisaris Independent Commissioners out of a total of 5 (five) members
sebanyak 5 (lima) orang dan telah memenuhi aturan tersebut of the Board of Commissioners, thereby complying with the
di atas. Pengangkatan seluruh Komisaris Independen Bank aforementioned requirement. All Independent Commissioners
telah melalui Uji Kemampuan dan Kepatutan yang dilakukan have been appointed through the Fit and Proper Test
oleh Otoritas Jasa Keuangan, termasuk independensi sebagai conducted by the Financial Services Authority (OJK), including
Komisaris Independen. the assessment of their independence.
Kriteria Komisaris Independen
Criteria for Independent Commissioners
579
Anggota Komisaris Independen telah memenuhi syarat utama, Members of the Independent Commissioners have met the
mencakup: main requirements, including:
1. Komisaris Independen paling sedikit berjumlah 50% dari 1. Independent Commissioners must account for at least
jumlah anggota Dewan Komisaris. 50% of the total members of the Board of Commissioners.
2. Anggota Dewan Komisaris yang tidak memiliki hubungan 2. Members of the Board of Commissioners who have
keuangan, hubungan kepengurusan, hubungan no financial, management, share ownership, or familial
kepemilikan saham, hubungan keluarga dengan anggota relationships with other members of the Board of
Dewan Komisaris lainnya, Direksi dan/atau Pemegang Commissioners, Board of Directors, and/or Controlling
Saham Pengendali atau hubungan dengan Bank, yang Shareholders, or any relationship with the Bank that could
dapat mempengaruhi kemampuannya untuk bertindak affect their ability to act independently.
independent.
3. Bukan merupakan orang yang bekerja atau mempunyai 3. Have not been employed by or had the authority and
wewenang dan tanggung jawab untuk merencanakan, responsibility to plan, lead, control, or supervise the
memimpin, mengendalikan, atau mengawasi kegiatan Bank’s activities within the last 6 (six) months, except for
Bank dalam waktu 6 (enam) bulan terakhir, kecuali untuk reappointment as an Independent Commissioner for the
pengangkatan kembali sebagai Komisaris Independen subsequent period.
pada periode berikutnya.
4. Tidak mempunyai saham baik langsung maupun tidak 4. No share ownership, either directly or indirectly, in the
langsung pada Bank. Bank.
5. Tidak mempunyai hubungan Afiliasi dengan Bank, anggota 5. Not affiliated with the Bank, members of the Board of
Dewan Komisaris, anggota Direksi, atau pemegang saham Commissioners, members of the Board of Directors, or
utama. majority shareholders.
6. Memenuhi persyaratan Komisaris Independen 6. Meet the requirements for Independent Commissioners as
sebagaimana diatur dalam peraturan yang berlaku. stipulated in the prevailing regulations.
7. Tidak mempunyai hubungan usaha baik langsung maupun 7. No business relationship, either directly or indirectly,
tidak langsung yang berkaitan dengan kegiatan usaha related to BSG business activities.
BSG.
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
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8. Komisaris Non Independen dapat beralih menjadi 8. A Non-Independent Commissioner may transition
Komisaris Independen setelah memenuhi persyaratan to an Independent Commissioner after meeting the
sebagai Komisaris Independen. requirements for an Independent Commissioner.
9. Komisaris Non Independen yang akan beralih menjadi 9. A Non-Independent Commissioner intending to transition
Komisaris Independen sebagaimana dimaksud di atas into an Independent Commissioner, as mentioned above,
wajib menjalani masa tunggu (cooling off) paling singkat must undergo a cooling-off period of at least 6 (six) months.
6 (enam) bulan.
10. Peralihan dari Komisaris Non Independen menjadi 10. The transition from a Non-Independent Commissioner to
Komisaris Independen wajib memperoleh persetujuan an Independent Commissioner must obtain approval from
Otoritas Jasa Keuangan. the Financial Services Authority (OJK).
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
11. Komisaris Independen yang telah menjabat selama 2 11. Independent Commissioners who have served for 2 (two)
(dua) periode masa jabatan berturut-turut dapat diangkat consecutive terms may be reappointed for the subsequent
kembali pada periode selanjutnya sebagai Komisaris period as Independent Commissioners provided that:
Independen dalam hal:
» Rapat anggota Dewan Komisaris menilai bahwa » The Board of Commissioners’ meeting assesses that
Komisaris Independen tetap dapat bertindak the Independent Commissioner can continue to act
independent. independently.
» Komisaris Independen menyatakan dalam RUPS » The Independent Commissioner declares their
mengenai independensi yang bersangkutan. independence during the GMS.
12. Pernyataan independensi Komisaris Independen 12. The declaration of independence by the Independent
sebagaimana dimaksud di atas. Commissioner as referred to above.
Masa Jabatan Komisaris Independen
Term of Office of Independent Commissioners
580
Masa jabatan Komisaris Independen mengikuti masa jabatan The term of office for Independent Commissioners follows
Dewan Komisaris secara umum yaitu menjabat hingga tahun the general term of the Board of Commissioners, which is until
2026. Komisaris Independen yang telah menjabat selama 2 (dua) 2026. Independent Commissioners who have served for 2 (two)
periode masa jabatan berturut-turut dapat diangkat kembali consecutive terms may be reappointed for the subsequent
pada periode selanjutnya sebagai Komisaris Independen period as Independent Commissioners, taking into account the
dengan mempertimbangkan hal-hal yang tercantum dalam matters stipulated in point 11 of the Independent Commissioner
kriteria komisaris independen poin 11 di atas. criteria above.
Independensi Komisaris Independen
Independence of Independent Commissioners
Komisaris Independen BSG yang menjabat saat ini telah The current Independent Commissioners of BSG were
diangkat pada tahun 2025 dan keputusan pengangkatan appointed in 2025, and their appointment remains effective
tersebut akan berlaku hingga tahun 2026. Masing-masing until 2026. All of the Bank’s Independent Commissioners
Seluruh Komisaris Independen Bank telah memenuhi kriteria have fulfilled the independence criteria mentioned above, as
independensi sebagaimana disebutkan di atas dan telah declared by each Independent Commissioner through the
dinyatakan oleh masing-masing Komisaris Independen dengan signing of a statement of independence, which is updated
menandatangani surat pernyataan yang diperbaharui setiap annually.
tahun.
2025 Laporan Tahunan
Annual Report
Page 581
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Kriteria Sam Sachrul Djafar Jaclyn Ivana
Criteria Mamonto Alkatiri Koloay
Bukan merupakan orang yang bekerja atau mempunyai
wewenang dan tanggung jawab untuk merencanakan, memimpin,
mengendalikan, atau mengawasi kegiatan Bank dalam waktu 6
(enam) bulan terakhir, kecuali untuk pengangkatan kembali sebagai
Komisaris Independen pada periode berikutnya;
Has not been a person employed by or having the authority and
responsibility to plan, lead, control, or supervise the Bank’s activities
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
within the last 6 (six) months, except for reappointment as an
Independent Commissioner for the subsequent period;
Tidak memiliki saham Bank baik langsung maupun tidak langsung;
Does not hold any shares in the Bank, either directly or indirectly;
Tidak memiliki hubungan Afiliasi dengan Komisaris, Direksi dan
Pemegang Saham Utama.
Does not have an Affiliated relationship with the Board of
Commissioners, the Board of Directors, or the Majority Shareholders.
581
Tata Kelola Perusahaan
Good Corporate Governance
Page 582
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Direksi
Board of Directors
Direksi merupakan organ dalam pelaksanaan Tata Kelola yang The Board of Directors is a corporate organ responsible for
bertanggung jawab atas pengurusan Bank untuk kepentingan managing the Bank in accordance with its objectives and
sesuai dengan maksud dan tujuan Bank serta mewakili Bank purposes, as well as representing the Bank both in and outside
baik di dalam maupun di luar Pengadilan tentang segala hal dan the court in all matters and events, subject to limitations
segala kejadian dengan pembatasan-pembatasan sebagaimana stipulated in prevailing laws and regulations, the Bank’s Articles
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
diatur dalam peraturan perundang-undangan, Anggaran Dasar of Association, and/or resolutions of the General Meeting of
Bank dan/atau Keputusan RUPS. Direksi bertanggung jawab Shareholders (GMS). The Board of Directors is accountable for
mengelola dan menetapkan arah strategis Bank, memanfaatkan managing the Bank and determining its strategic direction, while
dan menjaga aset Bank untuk tujuan dan kepentingan Bank. safeguarding and optimizing the Bank’s assets for the benefit of
Untuk selanjutnya, Direksi melaporkan pelaksanaan tugas dan the Bank. The Board of Directors reports the implementation of
tanggung jawabnya kepada Dewan Komisaris. its duties and responsibilities to the Board of Commissioners.
Pedoman dan Tata tertib Direksi
Board Charter and Code of Conduct
Dalam melakukan tugas dan kewajibannya, Direksi senantiasa In performing its duties and responsibilities, the Board of
merujuk pada Pedoman Tata Kerja Direksi yang tertuang dalam Directors refers to the Board of Directors’ Working Guidelines
Anggaran Dasar Bank dan dijabarkan pada Surat Keputusan as stipulated in the Bank’s Articles of Association and further
582 Direksi No. 07/PBS-KEP/DIR/XII/2012. Dalam kebijakan tersebut, elaborated in the Board of Directors Decree No. 07/PBS-KEP/
dijelaskan mengenai tahapan aktivitas secara terstruktur, DIR/XII/2012. These guidelines outline structured, systematic,
sistematis, mudah dipahami, dan dapat dijalankan dengan and practical processes that are easy to understand and
konsisten dalam melaksanakan tugasnya masing-masing untuk consistently implement, enabling each member of the Board
mencapai visi dan misi Bank, sehingga diharapkan akan tercapai of Directors to perform their duties effectively in achieving
standar kerja yang tinggi selaras dengan prinsip-prinsip Tata the Bank’s vision and mission, while ensuring high standards
Kelola. of performance aligned with good corporate governance
principles.
Hal-hal yang diatur dalam pedoman tersebut terutama tentang The matters governed in the guideline primarily concern the
Prinsip Dasar Hubungan Kerja Dewan Komisaris dan Direksi. Basic Principles of the Working Relationship between the Board
of Commissioners and the Board of Directors.
2025 Laporan Tahunan
Annual Report
Page 583
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Tugas dan Tanggung Jawab Direksi
Duties and Responsibilities of the Board of Directors
Tugas Duties
1. Setiap Anggota Direksi wajib dengan itikad baik dan penuh 1. Each member of the Board of Directors shall perform
tanggung jawab menjalankan tugas untuk kepentingan their duties in good faith and with full responsibility in the
dan usaha Bank; interest of the Bank;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2. Tunduk pada ketentuan peraturan perundang-undangan 2. Comply with prevailing laws and regulations, the Articles of
yang berlaku. Anggaran Dasar dan keputusan RUPS dan Association, and GMS resolutions, and ensure that all Bank
memastikan seluruh aktivitas Bank telah sesuai dengan activities adhere to such provisions;
ketentuan peraturan perundang-undangan yang berlaku,
Anggaran Dasar dan keputusan RUPS;
3. Memimpin dan mengurus Bank sesuai dengan maksud dan 3. Lead and manage the Bank in accordance with its
tujuan Bank dan senantiasa berusaha untuk meningkatkan objectives and continuously strive to enhance efficiency
efisiensi dan efektivitas Bank; and effectiveness;
4. Menguasai, memelihara dan mengurus kekayaan Bank; 4. Administer, safeguard, and manage the Bank’s assets;
5. Bertanggung jawab penuh dalam melaksanakan tugasnya 5. Assume full responsibility in carrying out duties for the
untuk kepentingan Bank dalam mencapai maksud dan benefit of the Bank in achieving its objectives;
tujuannya;
6. Mewakili Bank baik di dalam maupun di luar pengadilan; 6. Represent the Bank both in and outside the court;
7. Melakukan segala tindakan dan perbuatan, baik mengenai 7. Undertake all actions and decisions related to management
pengurusan maupun pemilikan serta mengikat Bank and ownership, including binding the Bank with other
dengan pihak lain dan atau pihak lain dengan Bank, parties, subject to certain limitations;
dengan pembatasan tertentu;
8. Menyiapkan susunan organisasi dan tata kerja Bank 8. Establish the organizational structure and work procedures 583
lengkap dengan perincian tugasnya; of the Bank, including detailed roles and responsibilities;
9. Menerapkan good corporate governance secara 9. Consistently implement good corporate governance;
konsisten;
10. Wajib menyelenggarakan dan menyimpan Daftar Khusus 10. Maintain and administer special registers in accordance
sesuai ketentuan peraturan perundang-undangan; with applicable regulations;
11. Bertanggung jawab secara pribadi atas kesalahan dan 11. Be personally responsible for any errors and negligence in
kelalaiannya dalam menjalankan tugas, yaitu segala carrying out their duties, including all decisions made that
keputusan yang diambil dan bertentangan dengan tata are in violation of these rules and the Company Law;
tertib ini dan bertentangan dengan undang-undang
Perseroan Terbatas;
12. Pembagian tugas dan wewenang setiap Anggota Direksi 12. The division of duties and authorities of each member
ditetapkan oleh Rapat Umum Pemegang Saham dan of the Board of Directors is determined by the General
wewenang tersebut oleh Rapat Umum Pemegang Saham Meeting of Shareholders. Such authority may be delegated
dapat dilimpahkan kepada Dewan Komisaris dan apabila by the General Meeting of Shareholders to the Board
RUPS tidak melimpahkannya kepada Dewan Komisaris of Commissioners. In the event that the GMS does not
maka Direksi dapat menentukan sendiri pembagian tugas delegate such authority to the Board of Commissioners,
dan wewenang dimaksud yang diputuskan dalam suatu the Board of Directors may determine the division of
rapat Direksi dan disampaikan kepada Dewan Komisaris; duties and authorities independently through a Board of
Directors meeting, the results of which shall be submitted
to the Board of Commissioners;
13. Memberikan penjelasan tentang segala hal yang 13. Provide explanations on matters requested by the Board of
ditanyakan oleh Dewan Komisaris atau para ahli yang Commissioners or its appointed experts.
membantunya.
Tata Kelola Perusahaan
Good Corporate Governance
Page 584
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Tanggung Jawab Responsibilities
1. Direksi merupakan organ perusahaan yang bertanggung 1. The Board of Directors is the corporate organ fully
jawab penuh atas pengurusan Bank untuk kepentingan responsible for the management of the Bank for the Bank’s
dan tujuan Bank serta mewakili Bank baik di dalam maupun interests and goals, representing the Bank both in and out
di luar pengadilan sesuai ketentuan Anggaran Dasar. of court in accordance with the Articles of Association.
2. Sifat dari tanggung jawab tersebut adalah tanggung 2. The nature of this responsibility is joint and several liability,
renteng hingga harta pribadi apabila yang bersangkutan extending to personal assets if the individual is found
bersalah atau lalai menjalankan tugasnya untuk guilty of or negligent in performing their duties for the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
kepentingan Bank. Bank’s interests.
Kewenangan Direksi
Authorities of the Board of Directors
Dalam menjalankan pengelolaan bank, Direksi memiki In managing the Bank, the Board of Directors holds the following
wewenang sebagai berikut: authorities:
1. Mewakili Bank di dalam dan di luar Pengadilan. 1. Represent the Bank both in and outside the Court.
2. Melakukan segala tindakan dan perbuatan baik mengenai 2. Perform all actions and deeds concerning both
pengurusan maupun mengenai pemilikan serta mengikat management and ownership, as well as bind the Bank with
Bank dengan pihak lain dan/atau pihak lain dengan Bank other parties and/or other parties with the Bank, within the
dalam batas ketentuan yang berlaku. limits of prevailing regulations.
3. Menetapkan kebijaksanaan dalam memimpin pengurusan 3. Establish policies for leading the management of the Bank.
Bank.
584
4. Mengatur ketentuan-ketentuan tentang kepegawaian 4. Regulate provisions regarding the Bank’s personnel,
Bank, termasuk pengangkatan dan pemberhentian including the appointment and dismissal of employees
pegawai berdasarkan peraturan perundang-undangan based on prevailing labor laws and regulations.
tentang ketenagakerjaan yang berlaku.
5. Mengangkat seorang atau lebih sebagai wakil atau 5. Appoint one or more persons as representatives or
kuasanya, dengan memberikan kepadanya atau kepada attorneys-in-fact, granting them specific powers for
mereka kekuasaan untuk perbuatan tertentu yang diatur certain actions as stipulated in a power of attorney.
dalam surat kuasa.
6. Menjalankan tindakan-tindakan lainnya, dalam hal 6. Carry out other actions concerning the management
pengurusan Bank maupun pengurusan kekayaan Bank of the Bank as well as the management of the Bank’s
sesuai dengan ketentuan dalam Anggaran Dasar dan assets in accordance with the provisions of the Articles of
sesuai dengan ketetapan RUPS. Association and GMS resolutions.
Kriteria Anggota Direksi
Criteria for Members of the Board of Directors
Untuk dapat diangkat sebagai anggota Direksi Bank pada The appointment of members to the Bank’s Board of Directors
prinsipnya diatur di dalam Undang-Undang Perseroan Terbatas, is regulated under the Law on Limited Liability Companies,
Anggaran Dasar Bank, Peraturan OJK, dan Pedoman Sistem dan the Bank’s Articles of Association, OJK Regulations, and the
Prosedur Pemilihan/Penggantian Dewan Komisaris dan Direksi Guidelines for the the Appointment/Replacement of the Board
BSG. of Commissioners and Board of Directors of BSG.
2025 Laporan Tahunan
Annual Report
Page 585
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Terkait Persyaratan Integritas Integrity Requirements
1. Mempunyai akhlak, moral, dan integritas yang baik. 1. Possess good character, morals, and integrity.
2. Cakap melakukan perbuatan hukum. 2. Capable of performing legal actions.
3. Memiliki komitmen untuk memenuhi peraturan perundang- 3. Committed to complying with laws and regulations and
undangan dan mendukung kebijakan OJK. supporting OJK policies.
4. Tidak termasuk sebagai pihak yang dilarang untuk menjadi 4. Not included in the list of parties prohibited from serving
anggota Direksi. as members of the Board of Directors.
5. Tidak pernah dihukum karena melakukan tindak pidana 5. Never convicted of a criminal offense that caused financial
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
yang merugikan keuangan negara dan/atau yang berkaitan loss to the state and/or relates to the financial sector within
dengan sektor keuangan dalam waktu 5 (lima) tahun 5 (five) years prior to appointment.
sebelum pengangkatannya.
6. Memiliki komitmen untuk pengembangan Bank yang sehat. 6. Committed to the development of a sound Bank.
Terkait Persyaratan Reputasi atau Reputation or Financial Soundness
Kelayakan Keuangan Requirements
1. Tidak memiliki kredit dan/atau pembiayaan macet dan 1. Have no non-performing loans and/or financing and have
tidak pernah dinyatakan pailit. never been declared bankrupt.
2. Tidak pernah menjadi pemegang saham, anggota Direksi 2. Have never been a shareholder, member of the Board of
dan/atau anggota Dewan Komisaris yang dinyatakan Directors, and/or member of the Board of Commissioners
bersalah menyebabkan suatu perusahaan dinyatakan pailit found guilty of causing a company to be declared bankrupt
dalam waktu 5 (lima) tahun terakhir sebelum dicalonkan. within the last 5 (five) years prior to nomination.
Terkait Persyaratan Kompetensi Competency Requirements
1. Memiliki pengetahuan di bidang perbankan yang memadai 1. Possess adequate knowledge in the banking sector 585
dan relevan dengan jabatannya, antara lain pengetahuan relevant to the position, including knowledge of
tentang peraturan dan operasional bank umum, termasuk regulations and operations of commercial banks, as well as
pemahaman mengenai manajemen risiko. an understanding of risk management.
2. Pengalaman dan keahlian di bidang perbankan dan/atau 2. Possess experience and expertise in banking and/or
dibidang keuangan, antara lain di bidang operasional, finance, including operations, marketing, accounting,
pemasaran, akuntansi, audit, perkreditan, pendanaan, auditing, lending, funding, capital markets, or experience
pasar modal, atau pengalaman di bidang pengawasan in the supervision of financial service institutions.
lembaga jasa keuangan.
3. Kemampuan melakukan pengelolaan yang strategis dalam 3. Capable of performing strategic management for the
rangka pengembangan Bank yang sehat, antara memiliki development of a sound Bank, including the ability to
kemampuan untuk mengantisipasi perkembangan dunia anticipate business or economic developments and
usaha atau perekonomian, mengintepretasikan visi dan interpret the Bank’s vision and mission.
misi Bank.
4. Pengetahuan mengenai tugas dan tanggung jawab 4. Possess knowledge of the duties and responsibilities of
entitas utama serta pemahaman mengenai kegiatan bisnis the main entity and understanding of the core business
utama dan risiko utama lembaga jasa keuangan dalam activities and primary risks of financial service institutions
konglomerasi keuangan. within a financial conglomerate.
Tata Kelola Perusahaan
Good Corporate Governance
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Jumlah dan Komposisi Direksi
Number and Composition of the Board of Directors
Jumlah dan Komposisi Direksi BSG sesuai degan ketentuan tata The number and composition of the Board of Directors of BSG
kelola: are in accordance with governance provisions:
Syarat POJK Tata Kelola Penerapan BSG
No.
POJK Governance Requirements BSG Implementation
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. Bank wajib memiliki anggota Direksi dengan jumlah paling Anggota Direksi berjumlah 5 (lima) orang
sedikit 3 (tiga) orang The Board of Directors consists of 5 (five) members
The Bank is required to have at least 3 (three) members of
the Board of Directors
2. Seluruh anggota Direksi wajib berdomisili di Indonesia Seluruh anggota Direksi berdomisili di Indonesia
All members of the Board of Directors must reside in All members of the Board of Directors reside in Indonesia
Indonesia
3. Direksi wajib dipimpin oleh Presiden Direktur atau Direktur Direksi BSG dipimpin oleh Direktur Utama
Utama The Board of Directors of BSG is led by a President Director
The Board of Directors must be led by a President Director
Pada tahun 2025, tidak ada perubahan komposisi Direksi sesuai In 2025, there were no changes to the composition of the
dengan hasil keputusan RUPS tahun 2021. Seluruh anggota Board of Directors in accordance with the resolution of the 2021
Direksi berdomisili di wilayah kerja Kantor BSG. Komposisi dan GMS. All members of the Board of Directors reside within the
dasar pengangkatan Direksi dapat dilihat pada tabel di bawah working area of the BSG Office. The composition and basis for
586 ini: the appointment of the Board of Directors are presented in the
table below:
Dasar Pengangkatan
Nama Jabatan Persetujuan OJK Masa Jabatan
Legal Basis of
Name Position OJK Approval Term of Office
Appointment
Revino M. Pepah Direktur Utama RUPS-LB pada 18 Maret Surat Otoritas Jasa Keuangan 2021-2026
President Director 2021 (OJK) Nomor KEP-98/D.03/2021
Extraordinary GMS on Tanggal 16 Juli 2021
March 18, 2021 Financial Services Authority (OJK)
Decree No. KEP-98/D.03/2021
Dated July 16, 2021
Joubert R.J. Direktur Umum RUPS-LB pada 18 Maret Surat Otoritas Jasa Keuangan 2021-2026
Dondokambey General Director 2021 (OJK) Nomor KEP-12/D.03/2022
Extraordinary GMS on tanggal 27 Januari 2022
March 18, 2021 Financial Services Authority (OJK)
Decree No. KEP-12/D.03/2022
Dated January 27, 2022
Machmud Turuis Direktur Kepatuhan RUPS-LB pada 9 Surat Otoritas Jasa Keuangan 2021-2026
Compliance Februari 2023 (OJK) Nomor KEPR-55/D.03/2023
Director Extraordinary GMS on tanggal 15 Juni 2023
February 9, 2023 Financial Services Authority (OJK)
Decree No. KEP-55/D.03/2023
Dated June 15, 2023
2025 Laporan Tahunan
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Dasar Pengangkatan
Nama Jabatan Persetujuan OJK Masa Jabatan
Legal Basis of
Name Position OJK Approval Term of Office
Appointment
Louisa J. Parengkuan Direktur RUPS-LB pada 18 Maret Surat Otoritas Jasa Keuangan 2021-2026
Operasional 2021 (OJK) Nomor KEP-101/D.03/2021
Operations Director Extraordinary GMS on Tanggal 16 Juli 2021
March 18, 2021 Financial Services Authority (OJK)
Decree No. KEP-101/D.03/2021
Dated July 16, 2021
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pius S.L. Batara Direktur Pemasaran RUPS-LB pada 9 Surat Otoritas Jasa Keuangan 2021-2026
Marketing Director Februari 2023 (OJK) Nomor SR-37/KO.063/2023
Extraordinary GMS on tanggal 04 April 2023
February 9, 2023 Financial Services Authority (OJK)
Decree No. SR-37/KO.063/2023
Dated April 4, 2023
Masa Jabatan Anggota Direksi
Term of Office of Members of the Board of Directors
Keputusan RUPS atau RUPSLB mengenai pengangkatan The GMS or EGMS resolution regarding the appointment and
dan pemberhentian anggota Direksi menetapkan saat mulai dismissal of members of the Board of Directors stipulates the
berlakunya pengangkatan dan pemberhentian tersebut. Dalam effective date of such appointment and dismissal. In the event
hal RUPS atau RUPSLB tidak menetapkan, maka pengangkatan the GMS or EGMS does not stipulate the date, the appointment
587
dan pemberhentian anggota Dewan Komisaris tersebut mulai and dismissal of said members of the Board of Commissioners
berlaku sejak penutupan RUPS dengan memperhatikan shall take effect as of the close of the GMS, with due regard to
ketentuan perundang-undangan. the prevailing laws and regulations.
Para anggota Direksi diangkat untuk jangka waktu terhitung The members of the Board of Directors are appointed for a
sejak tanggal yang ditetapkan oleh RUPS yang mengangkatnya term starting from the date stipulated by the GMS that appoints
dan berakhir pada penutupan RUPS yang ke 5 (lima) setelah them and ending at the close of the 5th (fifth) GMS after the
tanggal pengangkatannya, dengan syarat tidak boleh melebihi date of their appointment, provided that it shall not exceed a
jangka waktu 5 (lima) tahun, dengan memperhatikan peraturan period of 5 (five) years, with due regard to the prevailing laws
perundang-undangan, namun dengan tidak mengurangi hak and regulations, without prejudice to the right of the GMS to
dari RUPS untuk sewaktu-waktu dapat memberhentikan para dismiss members of the Board of Commissioners at any time
anggota Dewan Komisaris sebelum masa jabatannya berakhir. before their term of office expires.
Pembidangan Tugas Pengawasan Direksi
Separation of Duties and Supervision of the Board of Directors
Sesuai Peraturan Direksi No. 114/PBSG/DIR-REN/V/2025 tanggal In accordance with Regulation of the Board of Directors
15 Mei 2025 tentang Struktur Organisasi dan Buku Pedoman Number 114/PBSG/DIR-REN/V/2025 dated May 15, 2025
Perusahaan (BPP) Organisasi, uraian tugas, wewenang dan regarding Organizational Structure and Corporate Manual
tanggung jawab setiap anggota direksi telah diatur secara rinci. (BPP) on Organization, the job descriptions, authorities, and
Namun demikian, pembidangan tugas di antara Direksi tidak responsibilities of each member of the Board of Directors have
menghilangkan tanggung jawab Direksi secara kolegial dalam been regulated in detail. Nevertheless, the division of duties
pengurusan Bank. among the Board of Directors does not eliminate the collective
responsibility of the Board of Directors in the management of
the Bank.
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Good Corporate Governance
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Nama Jabatan Pembagian Tugas
Name Position Separation of Duties
Revino M. Pepah Direktur Utama » Perencanaan dan evaluasi » Planning and evaluation
President Director » Internal Audit » Internal Audit
» Antifraud » Anti-Fraud
» Sekretariat Perusahaan » Corporate Secretariat
Joubert R.J. Direktur Umum » Human Capital » Human Capital
Dondokambey General Director » Umum » General affairs
» Pengendalian Keuangan » Financial Contro
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
» Perpajakan » Taxation
Machmud Turuis Direktur Kepatuhan » Kepatuhan » Compliance
Compliance Director » Manajemen Risiko » Risk Management
» APU-PPT » AML-CFT
» Ketahanan dan Keamanan Siber » Cyber Resilience and Security
Louisa J. Parengkuan Direktur Operasional » Teknologi Informasi » Information Technology
Operations Director » Operasional dan Layanan » Operations and Services
» Pengembangan Produk » Product Development
» Pengembangan Jaringan » Network Development
Pius S.L. Batara Direktur Pemasaran » Trisuri » Treasury
Marketing Director » Penghimpunan Dana » Fundraising
» Kredit Konsumer » Consumer Loan
» Pemasaran Kredit Komersil » Commercial Loan
» Penagihan dan Penyelesaian » Collection and Loan Recovery
Kredit Bermasalah
588
Program Orientasi bagi Direksi Baru
Induction Program for New Directors
Program Pengenalan kepada Direksi yang baru diangkat The orientation program for newly appointed members of
bertujuan untuk memberikan pengetahuan mengenai Bank, the Board of Directors is designed to provide comprehensive
agar dapat memahami tugas dan tanggung jawab sebagai knowledge of the Bank, enabling them to understand their roles
Dewan Komisaris dan proses bisnis Bank yang dilaksanakan oleh and responsibilities as members of the Board of Directors, as
Direksi, sehingga dapat bekerja selaras dengan organ lainnya. well as the Bank’s business processes. This ensures alignment
and effective collaboration with other corporate organs.
Program orientasi Direksi meliputi: The orientation program for the Board of Directors includes,
among others:
1. Profil Bank (Visi, misi, kode Etik dan struktur organisasi) 1. Bank Profile (Vision, mission, Code of Ethics, and
organizational structure)
2. Kinerja Bank 2. Bank Performance
3. Rencana Bisnis Bank dan Rencana Korporasi 3. Bank Business Plan and Corporate Plan
4. Produk dan layanan utama 4. Key products and services
5. Tata Kelola bank 5. Bank Governance
6. Penerapan Manajemen Risiko 6. Implementation of Risk Management
7. Regulasi yang berlaku 7. Applicable regulations
8. Hal-hal yang dianggap penting lainnya 8. Other matters deemed important
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Orientasi bagi Dewan Komisaris Induction for the Board of
dilakukan dengan cara: Commissioners is conducted
through:
1. Presentasi dan pemaparan dari Divisi Bisnis dan Divisi 1. Presentations and briefings from the Business and
Supporting Supporting Divisions
2. Rapat dan pertemuan serta diskusi interaktif dengan 2. Meetings and interactive discussions with existing
pengurus eksisting terkait kinerja, kendala dan solusi serta management regarding performance, constraints,
informasi yang dibutuhkan solutions, and required information
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
3. Melakukan kunjungan ke unit kerja 3. Site visits to work units
4. Akses ke daily report 4. Access to daily reports
5. Mengikuti sertifikasi manajemen risiko 5. Participation in risk management certification
6. Mengikuti seminar atau workshop perbankan 6. Attendance at banking seminars or workshops
Pada tahun 2025 tidak terdapat pengangkatan anggota Direksi In 2025, there were no appointments of new members of the
baru sehingga program orientasi Direksi tidak dilaksanakan Board of Directors; therefore, the Director induction program
pada tahun 2025. was not conducted in 2025.
Program Pelatihan yang Diikuti Anggota Direksi
Training Programs Attended by Members of the Board of
Directors
BSG memiliki komitmen dalam menciptakan SDM yang BSG is committed to creating superior and competitive human
unggul dan berdaya saing dengan mengadakan program capital by organizing competency development programs for
pengembangan kompetensi bagi seluruh insan BSG. all BSG personnel. Competency development for the Board 589
Pengembangan kompetensi Direksi merupakan upaya update of Directors is a strategy to update knowledge to support the
knowledge untuk mendukung pelaksanaan tugas pengawasan implementation of supervisory and advisory duties in managing
dan penasihatan dalam pengelolaan bisnis Bank. the Bank’s business.
Berikut informasi pengembangan kompetensi bagi Direksi The following is the information regarding competency
sepanjang tahun 2025: development for the Board of Directors throughout 2025:
Nama Jabatan Program yang Diikuti Penyelenggara Tempat Waktu
Name Position Program Attended Organizer Place Date
Revino M. Pepah Direktur Utama Workshop Komisi ATM Bersama 2025 Artajasa Aryaduta Bali 21–22 Agustus
President Director ATM Bersama Commission Workshop 2025 Hotel 2025
August 21–22,
2025
Outlook Ekonomi dan Likuiditas Perbankan Asbanda Hotel Papandayan 27 November
2026 Bandung 2025
Banking Economic and Liquidity Outlook November 27,
2026 2025
Sosialisasi POJK No. 24 Tahun 2025 tentang OJK Hotel Park Hyatt 28 November
Pengelolaan Rekening pada Bank Umum Jakarta 2025
Dissemination of POJK No. 24/2025 on November 28,
Account Management in Commercial Banks 2025
Joubert R.J. Direktur Umum Program Pemeliharaan Sertifikasi BSMR / IRPA Hotel 2 September
Dondokambey Director of Manajemen Risiko J7 Intercontinental 2025
General Affairs Risk Management Certification Jakarta September 2,
Maintenance Program Level 7 2025
Machmud Turuis Direktur Program Pemeliharaan Sertifikasi BSMR / IRPA Hotel 2 September
Kepatuhan Manajemen Risiko J7 Intercontinental 2025
Compliance Risk Management Certification Jakarta September 2,
Director Maintenance Program Level 7 2025
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Nama Jabatan Program yang Diikuti Penyelenggara Tempat Waktu
Name Position Program Attended Organizer Place Date
Louisa J. Direktur UMKM Cerdas, Ekonomi Kuat: Literasi PNM Grand Sumber 21–23 Mei
Parengkuan Operasional Keuangan dan Digitalisasi Indonesia Maju Ria Ballroom 2025
Operations Smart MSMEs, Strong Economy: Financial Gorontalo May 21–23,
Director Literacy and Digitalization for an Advanced 2025
Indonesia
Program Pemeliharaan Sertifikasi BSMR / IRPA Hotel 2 September
Manajemen Risiko J7 Intercontinental 2025
Risk Management Certification Jakarta September 2,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Maintenance Program Level 7 2025
Pius S.L. Batara Direktur Seminar Nasional BPDSI (Implementasi Asbanda Kantor Gubernur 23-24 April
Pemasaran Elektronifikasi Transaksi melalui Sistem Papua 2025
Marketing Director Pembayaran) April 23-24,
BPDSI National Seminar (Implementation 2025
of Transaction Electronification through
Payment Systems)
Seminar Nasional “Pendalaman Pasar Bank Indonesia The Westin 4 Agustus
Keuangan dan Penguatan Stabilitas Sistem Jakarta 2025
Keuangan Indonesia melalui CCP” August 4,
National Seminar on Financial Market 2025
Deepening and Financial System Stability
through CCP
Penguatan BPD SI dalam Implementasi Asbanda Royal Ambarrukmo 8 Agustus
Siskeudes untuk Tata Kelola Keuangan Desa Yogyakarta 2025
Strengthening BPD SI in Siskeudes August 8,
Implementation for Village Financial 2025
Governance
Program Pemeliharaan Sertifikasi BSMR / IRPA Hotel 4 November
590 Manajemen Risiko J7 Intercontinental 2025
Risk Management Certification Bali November 4,
Maintenance Program Level 7 2025
Kepemilikan Saham Anggota Direksi
Share Ownership of Members of the Board of Directors
Sesuai dengan aturan OJK yang tertera dalam Peraturan OJK In accordance with OJK regulations as stipulated in OJK
No. 17 Tahun 2023 tentang Penerapan Tata Kelola Bagi Bank Regulation Number 17 of 2023 concerning Implementation
Umum pasal 21 ayat 1 mengenai aspek transparansi Direksi, of Governance for Commercial Banks, Article 21, Paragraph 1
di mana anggota Direksi wajib mengungkapkan kepemilikan regarding the transparency aspects of the Board of Directors,
saham yang mencapai 5% atau lebih, baik pada Bank yang members of the Board of Directors are required to disclose
bersangkutan maupun pada bank dan perusahaan lain, yang share ownership of 5% or more, both in the Bank concerned
berkedudukan di dalam dan di luar negeri. and in other banks and companies, located both domestically
and abroad.
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Corporate Social Responsibility
Berikut adalah penjabaran kepemilikan saham anggota Direksi The following is the breakdown of share ownership of the
BSG hingga akhir tahun 2025: members of the Board of Directors of BSG as of the end of 2025:
Kepemilikan Saham Kepemilikan Lembaga
Perusahaan
BSG (langsung & tidak Saham >5% pada Keuangan Non
Nama dan Jabatan Lain
langsung) Bank Lain Bank
Name and Position Other
BSG Share Ownership Share Ownership Non-Bank Financial
Companies
(direct & indirect) >5% in Other Banks Institutions
Revino M. Pepah Nihil Nihil Nihil Nihil
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Direktur Utama Nil Nil Nil Nil
President Director
Joubert R.J. Nihil Nihil Nihil Nihil
Dondokambey Nil Nil Nil Nil
Direktur Umum
Director of General
Affairs
Machmud Turuis Nihil Nihil Nihil Nihil
Direktur Kepatuhan Nil Nil Nil Nil
Compliance Director
Louisa J. Parengkuan Nihil Nihil Nihil Nihil
Direktur Operasional Nil Nil Nil Nil
Operations Director
Pius S.L. Batara Nihil Nihil Nihil Nihil
Direktur Pemasaran Nil Nil Nil Nil
Marketing Director
591
Rangkap Jabatan Anggota Direksi
Concurrent Positions of Members of the Board of Directors
Sesuai POJK 17/2023, anggota Direksi dilarang merangkap In accordance with POJK 17/2023, members of the Board of
jabatan: Directors are prohibited from holding concurrent positions:
1. Sebagai anggota direksi, anggota dewan komisaris, 1. As members of the Board of Directors, Board of
anggota dewan pengawas syariah, atau pejabat eksekutif Commissioners, Sharia Supervisory Board, or executive
pada lembaga keuangan atau perusahaan keuangan baik officers in financial institutions or financial companies,
bank maupun bukan bank; whether banking or non-banking institutions;
2. Sebagai anggota direksi, anggota dewan komisaris, 2. As members of the Board of Directors, Board of
anggota dewan pengawas syariah, atau pejabat eksekutif Commissioners, Sharia Supervisory Board, or executive
pada lebih dari 1 (satu) lembaga atau perusahaan bukan officers in more than one non-financial institution or
keuangan, baik yang berkedudukan di dalam maupun di company, whether domiciled domestically or abroad;
luar negeri;
3. Pada bidang tugas fungsional pada lembaga keuangan 3. In functional positions within banking financial institutions
bank dan/atau lembaga keuangan bukan bank yang and/or non-bank financial institutions, whether domiciled
berkedudukan di dalam maupun di luar negeri; domestically or abroad;
4. Pada jabatan lain yang dapat menimbulkan benturan 4. In other positions that may give rise to conflicts of interest
kepentingan dalam pelaksanaan tugas sebagai anggota in the execution of their duties as members of the Board of
Dewan Komisaris; dan/atau Directors; and/or
5. Pada jabatan lain sesuai dengan ketentuan peraturan 5. In other positions as restricted by prevailing laws and
perundang-undangan. regulations.
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Nama
Rangkap
Perusahaan/
Nama Jabatan Jabatan Keterangan
Instansi
Name Position Concurrent Description
Company/
Position
Institution Name
Revino M. Pepah Direktur Utama Tidak Ada Tidak Ada -
President Director None None
Joubert R.J. Direktur Umum Tidak Ada Tidak Ada -
Dondokambey General Director None None
Machmud Turuis Direktur Kepatuhan Tidak Ada Tidak Ada -
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Compliance Director None None
Louisa J. Parengkuan Direktur Operasional Tidak Ada Tidak Ada -
Operations Director None None
Pius S.L. Batara Direktur Pemasaran Tidak Ada Tidak Ada -
Marketing Director None None
Penilaian Komite Direksi
Assessment of Committees under The Board of Directors
Dalam melaksanakan tugas kepengurusan Bank, Direksi In carrying out its management responsibilities, the Board
membentuk komite-komite di bawah Direksi sesuai dengan of Directors establishes committees under its supervision in
kebutuhan bisnis Bank dan ketentuan regulasi, yang diharapkan accordance with the Bank’s business needs and regulatory
dapat menciptakan efektivitas dan efisiensi operasional. Selain requirements, with the aim of enhancing operational
itu, dalam penerapan GCG, Direksi memiliki 4 (empat) organ effectiveness and efficiency. In addition, as part of the
592 pendukung, yaitu Sekretaris Perusahaan, Divisi Manajemen implementation of Good Corporate Governance (GCG), the
Risiko, Divisi Kepatuhan, dan Satuan Kerja Audit Internal. Secara Board of Directors is supported by four (4) supporting units,
keseluruhan Direksi menilai bahwa selama tahun 2025 komite- namely the Corporate Secretary, Risk Management Division,
komite dan organ pendukung tersebut telah menjalankan tugas Compliance Division, and Internal Audit Unit. Overall, the Board
dan tanggung jawabnya dengan baik dan efektif. of Directors assesses that throughout 2025, these committees
and supporting units have effectively performed their duties
and responsibilities.
Direksi dibantu oleh 6 (enam) komite yaitu Komite Kredit, Komite The Board of Directors is supported by six (6) committees,
Kebijakan Perkreditan, Komite Manajemen Risiko, Assets & namely the Credit Committee, Credit Policy Committee, Risk
Liabilities Committee (ALCO), Komite Manajemen Kepegawaian Management Committee, Assets and Liabilities Committee
dan Komite Pengarah Teknologi Informasi,. Direksi secara (ALCO), Human Capital Management Committee, and
berkala melakukan penilaian atas efektivitas kinerja Komite- Information Technology Steering Committee. The Board of
komite di bawah Direksi. Directors conducts periodic evaluations of the effectiveness of
these committees as part of its governance oversight.
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Corporate Social Responsibility
Komite Penilaian
No.
Committee Assessment
1. Komite Kredit Komite ini bertugas memastikan keputusan kredit diambil secara prudent untuk mencapai
Credit Committee target bisnis Bank. Penilaian dilakukan berdasarkan realisasi penyaluran kredit dan kualitas
portofolio kredit, melalui laporan dan rekomendasi kepada Direksi. Direksi menilai Komite
Kredit telah menjalankan tugasnya dengan baik sepanjang tahun 2025.
This Committee ensures that credit decisions are made prudently to achieve the Bank’s
business targets. The assessment is based on credit disbursement realization and portfolio
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
quality, through reports and recommendations submitted to the Board of Directors. The
Board of Directors considers that the Credit Committee performed effectively throughout
2025.
2. Komite Kebijakan Komite ini mendukung pemberian kredit yang sehat melalui kebijakan berbasis prinsip
Perkreditan kehati-hatian dan pengendalian internal. Penilaian didasarkan pada ketersediaan kebijakan
Credit Policy dan keselarasan dengan strategi Bank. Direksi menilai Komite telah menjalankan tugasnya
Committee dengan baik sepanjang tahun 2025.
This Committee supports sound lending practices through prudent credit policies and
internal controls. The assessment is based on the adequacy of policies and alignment with
the Bank’s strategy through reports and recommendations given to the Board of Directors.
The Board of Directors considers that the Committee performed effectively throughout
2025.
3. Komite Manajemen Komite ini mendukung efektivitas penerapan manajemen risiko secara terintegrasi. Penilaian
Risiko didasarkan pada profil risiko dan kualitas eksposur risiko Bank. Direksi menilai Komite telah
Risk Management menjalankan tugasnya dengan baik sepanjang tahun 2025.
Committee This Committee supports the effective implementation of integrated risk management. The
assessment is based on the Bank’s risk profile and quality of risk exposure through reports
and recommendations given to the Board of Directors. The Board of Directors considers that 593
the Committee performed effectively throughout 2025.
4. ALCO Komite ini bertanggung jawab atas keputusan strategis pengelolaan aset dan liabilitas
Assets and Liabilities dengan mempertimbangkan pertumbuhan, keberlanjutan, dan profitabilitas. Penilaian
Committee (ALCO) dilakukan berdasarkan pengelolaan likuiditas dan treasury yang prudent. Direksi menilai
ALCO telah menjalankan tugasnya dengan baik sepanjang tahun 2025.
This Committee is responsible for strategic decisions related to asset and liability
management, considering growth, sustainability, and profitability. The assessment is based
on prudent liquidity and treasury management through reports and recommendations given
to the Board of Directors. The Board of Directors considers that ALCO performed effectively
throughout 2025.
5. Komite Manajemen Komite ini menangani keputusan strategis di bidang Human Capital. Penilaian didasarkan
Kepegawaian pada peningkatan produktivitas pegawai. Direksi menilai Komite telah menjalankan tugasnya
Human Capital dengan baik sepanjang tahun 2025.
Management This Committee addresses strategic decisions in Human Capital management. The
Committee assessment is based on employee productivity improvement through reports and
recommendations given to the Board of Directors. The Board of Directors considers that the
Committee performed effectively throughout 2025.
6. Komite Pengarah Komite ini membantu Direksi dalam pengawasan dan pengembangan TI. Penilaian dilakukan
Teknologi Informasi berdasarkan peningkatan keandalan dan keamanan TI. Direksi menilai Komite telah
Information mendukung implementasi TI sesuai rencana kerja 2025.
Technology Steering This Committee supports the Board of Directors in overseeing and directing IT implementation.
Committee The assessment is based on improvements in IT reliability and security through reports and
recommendations given to the Board of Directors. The Board of Directors considers that
the Committee has effectively supported IT implementation in line with the 2025 work plan.
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Good Corporate Governance
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Pengelolaan Benturan Kepentingan Direksi
Management of Conflicts of Interest of the Board of Directors
Dalam rangka penerapan prinsip tata kelola perusahaan yang In implementing Good Corporate Governance (GCG) principles,
baik (Good Corporate Governance), Bank menetapkan bahwa the Bank requires each member of the Board of Directors to
setiap anggota Direksi wajib menghindari terjadinya benturan avoid any conflicts of interest in decision-making processes. In
kepentingan dalam pengambilan keputusan. Dalam hal terdapat the event of a conflict of interest, the concerned member of the
benturan kepentingan, anggota Direksi yang bersangkutan Board of Directors is prohibited from participating in decision-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dilarang mengambil keputusan yang berpotensi merugikan atau making that may potentially harm or reduce the Bank’s interests
mengurangi keuntungan Bank, serta wajib mengungkapkan and is required to disclose such conflict transparently in the
secara transparan kondisi benturan kepentingan tersebut relevant decision-making process.
dalam setiap proses pengambilan keputusan.
Lebih lanjut, terhadap setiap perbuatan hukum berupa transaksi Furthermore, any legal action in the form of transactions
yang mengandung benturan kepentingan antara kepentingan involving conflicts of interest between the personal economic
ekonomis pribadi anggota Direksi dengan kepentingan Bank, interests of members of the Board of Directors and the interests
pelaksanaannya harus memperoleh persetujuan Rapat Umum of the Bank must obtain prior approval from the General
Pemegang Saham (RUPS). Persetujuan tersebut diberikan Meeting of Shareholders (GMS). Such approval is granted
berdasarkan keputusan suara terbanyak dari pemegang based on the majority vote of shareholders who do not have a
saham yang tidak memiliki benturan kepentingan, sebagai conflict of interest, as a safeguard to protect the interests of the
bentuk perlindungan terhadap kepentingan Bank dan seluruh Bank and all stakeholders.
pemangku kepentingan.
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Corporate Social Responsibility
Rapat Dewan Komisaris, Direksi, dan
Rapat Gabungan
Meetings of the Board of Commissioners, Meetings
of the Board of Directors, and Joint Meetings
Rapat Dewan Komisaris
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Meetings of the Board of Commissioners
Kebijakan Rapat Dewan Komisaris dalam ketentuan tata kelola The meeting policy for the Board of Commissioners under the
mengatur antara lain: governance provisions regulates, among others:
1. Rapat Internal Dewan Komisaris diselenggarakan secara 1. Internal Meetings of the Board of Commissioners are held
berkala paling sedikit 1 (satu) kali dalam 2 (dua) bulan. periodically at least once every 2 (two) months.
2. Rapat diselenggarakan jika dihadiri mayoritas anggota 2. Meetings are held if attended by a majority of the members
Dewan Komisaris (lebih dari 50%). of the Board of Commissioners (more than 50%).
3. Rapat wajib dihadiri oleh seluruh anggota Dewan Komisaris 3. Meetings must be attended by all members of the Board
secara fisik paling sedit 2 (dua) kali dalam setahun. of Commissioners physically at least 2 (two) times a year.
4. Komisaris Utama atau Dewan Komisaris lainnya 4. The President Commissioner or other members of the
menyampaikan undangan dan agenda rapat dengan Board of Commissioners shall deliver the invitation and
sarana apapun dalam waktu 3 (tiga) hari kalender sebelum meeting agenda through any means within 3 (three)
rapat tersebut dan dalam waktu yang lebih singkat dalam calendar days before the meeting, or within a shorter
keadaan yang mendesak. period in urgent circumstances.
5. Prosedur pembahasan masalah dan pengambilan 5. Procedures for issue discussion and decision-making: 595
keputusan:
a. Semua keputusan harus berdasarkan itikad baik, a. All decisions must be based on good faith, rational
pertimbangan rasional dan telah melalui investigasi consideration, and thorough investigation of relevant
mendalam terhadap berbagai hal-hal yang relevan, matters, sufficient information, and freedom from
informasi yang cukup dan bebas dari benturan conflicts of interest, and must be made independently
kepentingan serta dibuat secara independen oleh by each member of the Board of Commissioners.
masing-masing anggota Dewan Komisaris.
b. Keputusan rapat Dewan Komisaris harus diambil b. Meeting resolutions must be made based on
berdasarkan mustawarah untuk mufakat. deliberation to reach a consensus.
c. Segala keputusan bersifat mengikat bagi seluruh c. All decisions are binding on all members of the Board
anggota Dewan Komisaris. of Commissioners.
d. Untuk menjaga independensi dan objektivitas, setiap d. To maintain independence and objectivity, any
anggota Dewan Komisaris yang memiliki benturan member of the Board of Commissioners who has a
kepentingan diharuskan untuk tidak ikut serta dalam conflict of interest is required to refrain from voting
pemberian suara untuk pengambilan keputusan. Hal in the decision-making process. Such instances must
tersebut harus dicatat dalam risalah rapat. be recorded in the minutes of the meeting.
e. Perbedaan pendapat yang terjadi dalam rapat Dewan e. Any differences of opinion occurring during the
Komisaris wajib dicantumkan secara jelas dalam meeting must be clearly stated in the minutes of the
risalah rapat beserta alasan perbedaan pendapat. meeting along with the reasons for such differences.
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Good Corporate Governance
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Frekuensi Kehadiran, Jadwal dan Agenda Rapat Dewan Komisaris
Meeting Attendance, Schedule, and Agenda of the Board of Commissioners
Tanggal Rapat Agenda Rapat
RML MRMK SSM DA JIK
Meeting Date Meeting Agenda
8 September Perkembangan penanganan √ √ √ √ √
2025 perpindahan RKUD Kota Gorontalo;
September 8, Lain-lain
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2025 Progress on the transfer handling of
Gorontalo City RKUD; Others
6 Oktober 2025 Perkembangan penanganan fraud BSG; √ √ √ √ √
October 6, 2025 Lain-lain
Progress on handling BSG fraud cases;
Others
16 Oktober 2025 Perkembangan kerja sama pemotongan √ √ √ √ √
October 16, 2025 pinjaman dari BTN ke BSG; Lain-lain
Progress on loan deduction cooperation
from BTN to BSG; Others
14 November Pembahasan ketentuan batas √ √ √ √ √
2025 kewenangan Direksi; Lain-lain
November 14, Discussion on limits of authority of the
2025 Board of Directors; Others
Jumlah Rapat 4 4 4 4 4
596 Total Meetings
Jumlah Kehadiran 4 4 4 4 4
Total Attendance
Persentase Kehadiran 100% 100% 100% 100% 100%
Attendance Rate
* Rapat Dewan Komisaris dilaksanakan setelah telah dinyatakan kompeten oleh OJK dalam
Penilaian Kemampuan dan Kepatutan (PKK).
Board of Commissioners meetings were conducted after all members had been declared fit and
proper by the OJK through the Fit and Proper Test
* Glosarium Rapat Dewan Komisaris
Glossary of Board of Commissioners Meetings
RML = Ramoy Markus Thimotius Luntungan
MRMK = Max R.M. Kembuan
SSM = Sam Sachrul Mamonto
DA = Djafar Alkatiri
JIK = Jaclyn Ivana Koloay
Kehadiran penuh mencerminkan komitmen yang kuat dan Full attendance reflects strong commitment and active
pengawasan aktif dari Dewan Komisaris. oversight by the Board of Commissioners.
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Corporate Social Responsibility
Rapat Direksi
Meetings of the Board of Directors
Kebijakan Rapat Dewan Komisaris dalam ketentuan tata kelola The meeting policy of the Board of Directors under the
mengatur antara lain: governance provisions regulates, among others:
1. Rapat Internal Direksi diselenggarakan secara berkala 1. Internal Meetings of the Board of Directors are held
paling sedikit 1 (satu) kali setiap bulan. periodically at least once every month.
2. Rapat diselenggarakan jika dihadiri mayoritas anggota 2. Meetings are held if attended by a majority of the members
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Direksi (lebih dari 50%). of the Board of Directors (more than 50%).
3. Setiap kebijakan dan keputusan strategis wajib diputuskan 3. Every policy and strategic decision must be decided
melalui rapat Direksi dengan memperhatikan pengawasan through a meeting of the Board of Directors, with due
sesuai tugas dan tanggung jawab Dewan Komisaris. regard to supervision in accordance with the duties and
responsibilities of the Board of Commissioners.
4. Pengambilan keputusan Direksi melalui rapat Direksi 4. Decision-making by the Board of Directors through the
sebagaimana dimaksud wajib terlebih dahulu dilakukan aforementioned meetings of the Board of Directors must
berdasarkan musyawarah untuk mufakat. first be conducted based on deliberation to reach a
consensus.
5. Strategis artinya hal-hal yang diputuskan dengan 5. Strategic means matters decided that require the issuance
memerlukan diterbitkannya surat keputusan Direksi atau of a decree of the Board of Directors or a Board of Directors
memo Direksi yang berdampak pada semua unit Kerja. memo that impacts all Work Units.
6. Perbedaan pendapat berserta alasan perbedaan pendapat 6. Dissenting opinions along with the reasons for such
tersebut dicantumkan dalam risalah rapat. differences of opinion are recorded in the minutes of the
meeting.
7. Prosedur pembahasan masalah dan pengambilan 7. Procedures for issue discussion and decision-making:
keputusan:
a. Semua keputusan Direksi harus berdasarkan itikad a. All decisions of the Board of Directors must be 597
baik, pertimbangan rasional dan telah melalui based on good faith, rational consideration, and
investigasi mendalam terhadap berbagai hal- thorough investigation of relevant matters, sufficient
hal yan relevan, informasi yang cukup dan bebas information, and freedom from conflicts of interest,
dari benturan kepentingan serta dibuat secara and must be made independently by each Director.
independen oleh masing-masing Direktur.
b. Untuk menjaga independensi dan objektivitas, setiap b. To maintain independence and objectivity, any
Direktur yang memiliki benturan kepentingan dalam Director who has a conflict of interest in a transaction
suatu transaksi atau kontrak tersebut, kecuali jika or contract shall refrain from participating, unless
rapat Direksi menentukan lain. Kenyataan tesebut the meeting of the Board of Directors determines
harus dicatat dalam risalah rapat. otherwise. Such a fact must be recorded in the
minutes of the meeting.
Tata Kelola Perusahaan
Good Corporate Governance
Page 598
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Frekuensi Kehadiran, Jadwal dan Agenda Rapat Direksi
Meeting Frequency, Attendance, Schedule, and Agenda of the Board of Directors
Tanggal Rapat Agenda Rapat
No. RMP JRJD MT LJP PSLB
Meeting Date Meeting Agenda
1. 20 Januari 2025 Kinerja BSG, Laporan Keuangan Desember 2024, √ √ √ √ √
January 20, 2025 Management Letter KAP, Tindak Lanjut Temuan BPK,
Literasi dan Inklusi Keuangan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG performance, December 2024 financial
statements, KAP management letter, follow-up on audit
findings, financial literacy and inclusion
2. 24 Februari 2025 Kinerja BSG, Tunjangan Khusus, KPR MLT BSG, Relokasi √ √ √ √ √
February 24, 2025 ATM
BSG performance, special allowances, BSG MLT
mortgage, ATM relocation
3. 28 April 2025 Insentif Pegawai, Kredit Sindikasi, Efisiensi Biaya, √ √ √ √ √
April 28, 2025 Relokasi KCP Mangga Dua
Employee incentives, syndicated loans, cost efficiency,
Mangga Dua sub-branch relocation
4. 28 April 2025 Mutasi Pegawai BSG √ √ √ √ √
April 28, 2025 Employee rotation
5. 17 Juni 2025 Kinerja BSG, Revisi RBB 2025, Kredit Konsumer & √ √ √ √ √
June 17, 2025 Komersial, Kinerja Pegawai
BSG performance, revision of 2025 business plan,
598 consumer & commercial loans, employee performance
6. 30 Juni 2025 Permasalahan di Cabang Jakarta √ √ √ x √
June 30, 2025 Issues at Jakarta Branch
7. 5 Juli 2025 Mutasi Pegawai BSG √ √ √ √ √
July 5, 2025 Employee rotation
8. 15 Agustus 2025 Kinerja BSG per Juli 2025, Kebijakan Rekening Dorman, √ √ √ √ √
August 15, 2025 Produk Bunaken Extra
BSG performance as of July 2025, dormant account
policy, Bunaken Extra savings product
9. 30 September Kebijakan Umum Direksi √ √ √ √ √
2025 Board of Directors general policy discussion
September 30,
2025
10. 22 Oktober 2025 RBB 2026–2028 √ √ √ √ √
October 22, 2025 Bank Business Plan 2026–2028
11. 28 Oktober 2025 Kinerja BSG, CASA, Promo Kredit √ x √ √ √
October 28, 2025 BSG performance, CASA improvement, loan promotion
12. 17 November 2025 Mutasi Pegawai BSG √ √ √ x √
November 17, 2025 Employee rotation
Jumlah Rapat 12 12 12 12 12
Total Meetings
Jumlah Kehadiran 12 11 12 10 12
Total Attendance
Persentase Kehadiran 100% 91,7% 100% 83,3% 100%
Attendance Rate
2025 Laporan Tahunan
Annual Report
Page 599
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
* Glosarium Rapat Direksi
Glossary of Board of Directors Meetings
RMP = Revino M. Pepah
JRKD= Joubert R.J. Dondokambey
MT = Machmud Turuis
LJP = Louisa J. Parengkuan
PSLB = Pius S.L. Batara
Tingkat kehadiran yang tinggi mencerminkan komitmen yang The high attendance rate reflects strong commitment and
kuat dan partisipasi aktif Direksi dalam mengawasi hal-hal active participation of the Board of Directors in overseeing the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
strategis dan operasional Bank. Bank’s strategic and operational matters.
Rapat Gabungan Dewan Komisaris dan Direksi
Joint Meetings of the Board of Commissioners and
the Board of Directors
Kebijakan Rapat Dewan Komisaris dalam ketentuan tata kelola The meeting policy of the Board of Commissioners under the
mengatur antara lain: governance provisions regulates, among others:
1. Direksi wajib menyelenggarakan rapat Direksi bersama 1. The Board of Directors is balance-obligated to hold joint
Dewan Komisaris secara berkala paling sedikit 1 (satu) kali meetings with the Board of Commissioners periodically, at
dalam 4 (empat) bulan. least once every 4 (four) months.
2. Yang dimaksud dengan “rapat Direksi bersama Dewan 2. “Joint meetings of the Board of Directors and the Board
Komisaris”’ adalah rapat Direksi bersama Dewan Komisaris of Commissioners” refers to meetings between the Board
antara lain dalam rangka Direksi memohon arahan atau of Directors and the Board of Commissioners, including
petunjuk, atau melaporkan jalan pengurusan bank kepada those for the purpose of the Board of Directors requesting 599
Dewan Komisaris. advice or instructions, or reporting on the management of
the bank to the Board of Commissioners.
Pertemuan bersama ini berfungsi sebagai forum tata kelola utama These joint meetings serve as a key governance forum to
untuk memastikan keselarasan arah strategis, memperkuat ensure alignment of strategic direction, strengthen oversight,
pengawasan, dan mendorong keterlibatan konstruktif antara and foster constructive engagement between the Board of
Dewan Komisaris dan Direksi dalam mendukung pertumbuhan Commissioners and the Board of Directors in supporting the
berkelanjutan Bank. Bank’s sustainable growth.
Tata Kelola Perusahaan
Good Corporate Governance
Page 600
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Frekuensi Kehadiran, Jadwal dan Agenda Rapat Gabungan
Joint Meeting Frequency, Attendance, Schedule, and Agenda
Tanggal
Agenda Rapat
No. Rapat RML MRMK SSM DA JIK
Meeting Agenda
Meeting Date
1. 12 Februari Kinerja & performance - √ - - -
2025 keuangan Jan–Feb 2025; RBB
February 12, 2025; strategi efisiensi & profit;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2025 materi RUPS; lain-lain
Financial performance Jan–
Feb 2025; 2025 Business
Plan; efficiency & profitability
strategy; GMS materials; others
2. 17 Maret 2025 Kinerja Februari-Maret 2025; - √ - - -
March 17, 2025 materi RUPS; lain-lain
Financial performance
February–March 2025; GMS
materials; others
3. 24 Maret 2025 Tindak lanjut rekomendasi OJK; - √ - - -
March 24, 2025 lain-lain
Follow-up on OJK
recommendations; others
4. 8 September Pembebanan JASPRO, KESPEG √ √ √ √ √
2025 & Tantiem 2025; lain-lain
600 September 8, Allocation of JASPRO, employee
2025 welfare & tantiem 2025; others
5. 9 September Kinerja keuangan; kredit & √ √ √ √ √
2025 NPL; produk; mutasi; fraud;
September 9, media; rekomendasi OJK; APU-
2025 PPT; RUPS LB; perlindungan
konsumen; lain-lain
Financial performance; loans
& NPL; products; employee
rotation; fraud; media issues;
OJK recommendations;
AML-CFT; EGMS; consumer
protection; others
6. 11 September Perpindahan RKUD Kota √ √ √ √ √
2025 Gorontalo
September 11, Transfer of Gorontalo City RKUD
2025
7. 16 Oktober Evaluasi kinerja keuangan; BNO; x √ √ √ x
2025 lain-lain
October 16, Financial performance
2025 evaluation; BNO; others
2025 Laporan Tahunan
Annual Report
Page 601
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
EHS MVPP FK BM RMP JRJD MT LJP PSLB
√ √ √ √ √ √ √ √ √
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
√ √ √ √ √ √ √ √ x
√ √ √ √ √ √ √ √ x
- - - - √ √ √ √ √
601
- - - - √ √ √ √ √
- - - - √ √ √ √ √
- - - - √ x x √ √
Tata Kelola Perusahaan
Good Corporate Governance
Page 602
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Tanggal
Agenda Rapat
No. Rapat RML MRMK SSM DA JIK
Meeting Agenda
Meeting Date
8. 29 Oktober RKUD Gorontalo; tindak lanjut √ √ √ √ √
2025 OJK
October 29, Gorontalo RKUD; OJK follow-up
2025
9. 11 November Kredit; DPK; aset; laba; rasio; √ √ √ x √
2025 lain-lain
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
November 11, Loans; deposits; assets; profit;
2025 ratios; others
10. 12 Desember Laporan keuangan; evaluasi √ √ √ x √
2025 bisnis; hapus buku; GCG & SDM;
December 12, GCG terintegrasi; lain-lain
2025 Financial report; business
evaluation; write-off plan;
governance & HR; integrated
governance; others
Jumlah Rapat 7 10 7 7 7
Total Meetings
Jumlah Kehadiran 6 10 7 5 6
Total Attendance
Persentase Kehadiran 85,7% 100% 100% 71,4% 85,7%
Attendance Rate
602
* Glosarium Rapat Gabungan Dewan Komisaris dan Direksi
Glossary of Board of Commissioners and Board of Directors Join Meetings
RML = Ramoy Markus Thimotius Luntungan
MRMK = Max R.M. Kembuan
SSM = Sam Sachrul Mamonto
DA = Djafar Alkatiri
JIK = Jaclyn Ivana Koloay
RMP = Revino M. Pepah
JRKD= Joubert R.J. Dondokambey
MT = Machmud Turuis
LJP = Louisa J. Parengkuan
PSLB = Pius S.L. Batara
Tingginya frekuensi dan kehadiran mayoritas dalam pertemuan The high frequency and strong attendance in joint meetings
bersama mencerminkan koordinasi yang efektif, keselarasan reflect effective coordination, alignment of strategic direction,
arah strategis, dan pengawasan yang kuat antara Dewan and robust oversight between the Board of Commissioners and
Komisaris dan Direksi. the Board of Directors.
2025 Laporan Tahunan
Annual Report
Page 603
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
EHS MVPP FK BM RMP JRJD MT LJP PSLB
- - - - √ √ √ √ √
- - - - √ x √ √ x
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- - - - √ √ √ √ √
3 3 3 3 10 10 10 10 10
3 3 3 3 10 8 9 10 7
100% 100% 100% 100% 100% 80% 90% 100% 70%
603
Tata Kelola Perusahaan
Good Corporate Governance
Page 604
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Hubungan Afiliasi Dewan Komisaris, Direksi
dan Pemegang Saham Pengendali
Affiliation of the Board of Commissioners,
Board of Directors, and Controlling Shareholders
Hubungan Afiliasi Dewan Komisaris
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Affiliation of the Board of Commissioners
Kriteria hubungan afiliasi antara Dewan Komisaris, Direksi dan The criteria for affiliations between the Board of Commissioners,
Pemegang Saham Pengendali meliputi: Board of Directors, and Controlling Shareholders include:
1. Hubungan afiliasi antara anggota Dewan Komisaris dengan 1. Affiliations between members of the Board of
anggota Dewan Komisaris lainnya. Commissioners.
2. Hubungan afiliasi antara anggota Dewan Komisaris dengan 2. Affiliations between members of the Board of
Direksi. Commissioners and the Board of Directors.
3. Hubungan afiliasi antara anggota Dewan Komisaris dengan 3. Affiliations between members of the Board of
Pemegang Saham Utama dan/atau pengendali. Commissioners and Majority and/or Controlling
Shareholders.
Hubungan afiliasi antara anggota Dewan Komisaris, Direksi dan The affiliations between the members of the Board of
Pemegang Saham Pengendali, dapat dilihat sebagaimana tabel Commissioners, Board of Directors, and Controlling
di bawah ini: Shareholders are presented in the table below:
604
Hubungan Keuangan Dengan Hubungan Keluarga Dengan
Financial Relationship with Familial Relationship with
Nama Jabatan Dewan Dewan
Name Position Direksi PSP Direksi PSP
Komisaris Komisaris
Board of Controlling Board of Controlling
Board of Board of
Directors Shareholders Directors Shareholders
Commissioners Commissioners
Ramoy Markus Komisaris Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Thimotius Utama None None None None None None
Luntungan President
Commissioner
Max R.M. Komisaris Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Kembuan Commissioner None None None None None None
Sam Sachrul Komisaris Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Mamonto Independen None None None None None None
Independent
Commissioner
Djafar Alkatiri Komisaris Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Independen None None None None None None
Independent
Commissioner
Jaclyn Ivana Komisaris Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Koloay Independen None None None None None None
Independent
Commissioner
2025 Laporan Tahunan
Annual Report
Page 605
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Hubungan Afiliasi Direksi
Affiliation of the Board of Directors
Direksi senantiasa bertindak independen, dalam arti tidak The Board of Directors consistently acts independently,
mempunyai benturan kepentingan yang dapat mengganggu ensuring no conflicts of interest that could impair their
kemampuannya untuk melaksanakan tugas secara mandiri dan ability to perform duties objectively and critically, both in
kritis, baik dalam hubungan satu sama lain maupun hubungan their relationships with one another and with the Board of
terhadap Dewan Komisaris. Direksi tidak memiliki hubungan Commissioners. The Board of Directors maintains no financial,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
keuangan, hubungan kepengurusan, kepemilikan saham dan/ management, or share ownership relationships, nor any family
atau hubungan keluarga dengan anggota Dewan Komisaris ties with members of the Board of Commissioners, other
lainnya, Direksi dan/atau Pemegang Saham Pengendali atau Directors, and/or Controlling Shareholders, or any relationship
hubungan dengan Bank, sehingga dapat melaksanakan tugas with the Bank that could compromise their ability to carry out
dan tanggung jawabnya secara independen. their duties and responsibilities independently.
Kriteria hubungan afiliasi antara Dewan Komisaris, Direksi dan The criteria for affiliation between the Board of Commissioners,
Pemegang Saham Pengendali meliputi: the Board of Directors, and the Controlling Shareholders
include:
1. Hubungan afiliasi antara anggota Dewan Komisaris dengan 1. Affiliations between members of the Board of
anggota Dewan Komisaris lainnya. Commissioners.
2. Hubungan afiliasi antara anggota Dewan Komisaris dengan 2. Affiliations between members of the Board of
Direksi. Commissioners and the Board of Directors.
3. Hubungan afiliasi antara anggota Dewan Komisaris dengan 3. Affiliations between members of the Board of
Pemegang Saham Utama dan/atau pengendali. Commissioners and Majority and/or Controlling
Shareholders.
Hubungan afiliasi antara anggota Dewan Komisaris, Direksi dan The affiliations between members of the Board of 605
Pemegang Saham Pengendali, dapat dilihat sebagaimana tabel Commissioners, the Board of Directors, and the Controlling
di bawah ini: Shareholders are presented in the table below:
Hubungan Keuangan Dengan Hubungan Keluarga Dengan
Financial Relationship with Familial Relationship with
Nama Jabatan Dewan Dewan
Name Position Direksi PSP Direksi PSP
Komisaris Komisaris
Board of Controlling Board of Controlling
Board of Board of
Directors Shareholders Directors Shareholders
Commissioners Commissioners
Revino M. Direktur Utama Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Pepah President None None None None None None
Director
Joubert R.J. Direktur Umum Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Dondokambey General Director None None None None None None
Machmud Direktur Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Turuis Kepatuhan None None None None None None
Compliance
Director
Louisa J. Direktur Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Parengkuan Operasional None None None None None None
Operations
Director
Pius S.L. Batara Direktur Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Pemasaran None None None None None None
Marketing
Director
Tata Kelola Perusahaan
Good Corporate Governance
Page 606
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Keberagaman Komposisi Dewan Komisaris
dan Direksi
Diversity in the Composition of the Board of
Commissioners and Board of Directors
Keberagaman Komposisi Anggota Dewan Komisaris
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Diversity in the Composition of the Board of Commissioners
Keberagaman latar belakang pendidikan, usia, pengalaman The diversity in educational background, age, professional
profesional, jenis kelamin, dan independensi Dewan Komisaris experience, gender, and independence of the Board of
meningkatkan kualitas pengawasan dan pengambilan Commissioners enhances the quality of oversight and decision-
keputusan, mendukung perspektif yang seimbang, dan making, supports balanced perspectives, and strengthens the
memperkuat implementasi tata kelola perusahaan yang baik implementation of good corporate governance to ensure the
untuk memastikan pertumbuhan berkelanjutan Bank. Bank’s sustainable growth.
Aspek Keberagaman Realisasi
Diversity Aspect Realization
Pendidikan Anggora Dewan Komisaris memiliki jenjang pendidikan yang beragam mulai dari sarjana
Education sampai dengan doktoral di bidang ilmu politik.
Members of the Board of Commissioners hold diverse educational backgrounds, ranging
from bachelor's degrees to doctoral degrees in political science.
606
Usia Anggota Dewan Komisaris memiliki usia yang beragam mulai dari 44 tahun sampai dengan
Age 75 tahun.
Members of the Board of Commissioners vary in age, ranging from 44 to 75 years old.
Pengalaman Kerja Anggota Dewan Komisaris memiliki pengalaman kerja beragam antara lain berasal dari
Professional Experience profesional pada perbankan maupun lembaga keuangan dan pejabat pemerintahan.
Members of the Board of Commissioners possess diverse professional experience, including
backgrounds as banking and financial institution professionals, as well as government
officials.
Jenis Kelamin Terdapat 1 (satu) orang berjenis kelamin perempuan dan 4 (empat) orang berjenis kelamin
Gender laki-laki.
The composition includes 1 (one) female member and 4 (four) male members.
Independensi Anggota Dewan Komisaris merupakan pihak independen terhadap Pemegang Saham
Independence Pengendali.
Members of the Board of Commissioners are independent parties with respect to the
Controlling Shareholders.
2025 Laporan Tahunan
Annual Report
Page 607
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Keberagaman Komposisi Anggota Direksi
Diversity in the Composition of the Board of Directors
Keberagaman latar belakang pendidikan, pengalaman The diversity in educational background, professional
profesional, usia, jenis kelamin, dan independensi Direksi experience, age, gender, and independence of the Board of
memperkuat pelaksanaan strategis, meningkatkan kualitas Directors strengthens strategic execution, enhances the quality
pengambilan keputusan, dan mendukung kemampuan of decision-making, and supports the Bank’s ability to respond
Bank untuk merespons dinamika bisnis secara efektif sambil effectively to business dynamics while maintaining sound
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
mempertahankan tata kelola perusahaan yang baik. corporate governance.
Aspek Keberagaman Realisasi
Diversity Aspect Realization
Pendidikan Anggora Direksi memiliki jenjang pendidikan yang beragam mulai dari sarjana sampai
Education dengan magister di bidang ekonomi dan manajemen.
Members of the Board of Directors hold diverse educational backgrounds, ranging from
bachelor’s to master’s degrees in economics and management.
Usia Anggota Direksi memiliki usia yang beragam mulai dari 56 tahun sampai dengan 61 tahun.
Age Members of the Board of Directors vary in age, ranging from 56 to 61 years old.
Pengalaman Kerja Anggota Direksi memiliki pengalaman kerja berasal dari profesional pada perbankan.
Professional Experience Members of the Board of Directors possess professional work experience within the banking
industry.
Jenis Kelamin Terdapat 1 (satu) orang berjenis kelamin perempuan dan 4 (empat) orang berjenis kelamin
Gender laki-laki.
The composition includes 1 (one) female member and 4 (four) male members. 607
Independensi Anggota Direksi merupakan pihak independen terhadap Pemegang Saham Pengendali.
Independence Members of the Board of Directors are independent parties with respect to the Controlling
Shareholders.
Tata Kelola Perusahaan
Good Corporate Governance
Page 608
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Penilaian Kinerja Dewan Komisaris dan Direksi
Performance Assessment of the Board of
Commissioners and Board of Directors
Penilaian Kinerja Dewan Komisaris
Performance Evaluation of the Board of Commissioners
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Evaluasi kinerja Dewan Komisaris dilakukan Pemegang The performance evaluation of the Board of Commissioners is
Saham melalui RUPS. Secara umum, kinerja Dewan Komisaris conducted by the Shareholders through the GMS. In general,
ditentukan berdasarkan tugas kewajiban yang tercantum dalam the performance of the Board of Commissioners is determined
peraturan perundang-undangan yang berlaku dan anggaran based on the duties and obligations stipulated in the prevailing
dasar maupun amanat Pemegang Saham. Kriteria evaluasi laws and regulations, the Articles of Association, and the
Dewan Komisaris diantaranya sebagai berikut: mandates of the Shareholders. The evaluation criteria for the
Board of Commissioners include the following:
1. Kontribusi dalam proses pengawasan bank; 1. Contribution to the bank’s oversight process;
2. Keterlibatan dalam penugasan-penugasan tertentu; 2. Involvement in specific assignments;
3. Komitmen dalam memajukan keperntingan bank; 3. Commitment to advancing the bank’s interests;
4. Ketaatan terhadap peraturan perundang-undangan yang 4. Compliance with prevailing laws, regulations, and bank
berlaku dan kebijakan bank. policies.
Prosedur Pelaksanaan Penilaian Procedures for the Performance
Kinerja Dewan Komisaris Assessment of the Board of
608 Commissioners
1. Penilaian kinerja Dewan Komisaris dilakukan 1 (satu) kali 1. The performance evaluation of the Board of Commissioners
dalam satu tahun setiap akhir tahun buku baik secara is conducted once a year at the end of each fiscal year,
kolektif kolegial maupun individu; both on a collective and individual basis;
2. Penilaian kinerja menjadi dasar pertimbangan dalam 2. The performance evaluation serves as a basis for
pemberian remunerasi khususnya tantiem; consideration in providing remuneration, particularly
tantiem (performance bonuses);
3. Mekanisme dan Indikator penilaian kinerja Dewan 3. The mechanisms and indicators for the performance
Komisaris diatur dalam Pedoman dan Tata Tertib Kerja evaluation of the Board of Commissioners are regulated in
Komite Nominasi dan Remunerasi. the Charters and Work Guidelines of the Nomination and
Remuneration Committee.
Pihak yang Melakukan Penilaian Evaluating Parties
Pihak yang melakukan penilaian atas kinerja Dewan Komisaris The parties responsible for evaluating the performance of
adalah Pemegang Saham dalam Rapat Umum Pemegang the Board of Commissioners are the Shareholders during the
Saham Tahunan. Annual General Meeting of Shareholders (AGMS).
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Corporate Social Responsibility
Hasil Penilaian Kinerja Direksi Results of the Performance
Evaluation of the Board of
Commissioners
Berdasarkan keputusan RUPS Tahunan Tahun Buku 2024 Based on the resolution of the AGMS for Financial Year 2024
yang diselenggarakan pada tanggal 9 April 2025 Pemegang held on 9 April 2025, the Shareholders approved the Annual
Saham telah menyetujui Laporan Tahunan mengenai jalannya Report on the Bank’s operations during 2024, including
Bank selama tahun buku 2024, termasuk di dalamnya adalah the supervisory accountability report of the Board of
mengenai laporan pertanggungjawaban pengawasan Commissioners. Such approval indicates that the performance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Bank yang dilakukan oleh Dewan Komisaris. Persetujuan criteria of the Board of Commissioners have been fulfilled and
pertanggungjawaban pengawasan Dewan Komisaris oleh that the Shareholders have accepted the performance report
Pemegang Saham tersebut menunjukkan bahwa kriteria kinerja of the Board of Commissioners.
Dewan Komisaris telah terpenuhi dan Pemegang Saham dapat
menerima laporan kinerja Dewan Komisaris.
Penilaian Kinerja Direksi
Performance Assessment of the Board of Directors
Evaluasi kinerja Direksi dilakukan oleh Dewan Komisaris dan The performance evaluation of the Board of Directors is
melalui RUPS diantaranya sebagai berikut: conducted by the Board of Commissioners and through the
GMS as follows:
1. Evaluasi pelaksanan tata kelola, manajemen risiko dan 1. Evaluation of the implementation of integrated governance,
kepatuhan secara terintegrasi serta kebijakan strategis risk management, and compliance, as well as the bank’s
bank, sesuai dengab ketentuan peraturan perundang- strategic policies, in accordance with the provisions of
undangan, anggaran dasar dan atau keputusan RUPS. laws and regulations, the Articles of Association, and/or
609
GMS resolutions.
2. Evaluasi pertanggungjawaban Direksi dan memberikan 2. Evaluation of the Board of Directors’ accountability
arahan perbaikan atas penerapan kebijakan secara berkala. and providing guidance for improvements in policy
implementation on a periodic basis.
3. Evaluasi terhadap hasil penilaian sendiri atas penerapan 3. Evaluation of self-assessment results regarding
tata kelola. governance implementation.
4. Evaluasi untuk memastikan pengendalian internal dan kaji 4. Evaluation to ensure adequate internal controls and
ulang yang memadai. reviews.
Prosedur Pelaksanaan Penilaian Procedures for the Performance
Kinerja Direksi Assessment of the Board of Directors
1. Penilaian kinerja Direksi dilakukan 1 (satu) kali dalam satu 1. The performance evaluation of the Board of Directors is
tahun setiap akhir tahun buku baik secara kolektif kolegial conducted once a year at the end of each fiscal year, both
maupun individu. on a collective and individual basis.
2. Penilaian kinerja menjadi dasar pertimbangan dalam 2. The performance evaluation serves as a basis for
pemberian remunerasi khususnya tantiem. consideration in providing remuneration, particularly
tantiem.
3. Mekanisme dan Indikator penilaian kinerja Direksi diatur 3. The mechanisms and indicators for the performance
dalam Pedoman dan Tata Tertib Kerja Komite Nominasi dan evaluation of the Board of Directors are regulated in the
Remunerasi. Charters and Work Guidelines of the Nomination and
Remuneration Committee.
Hasil penilaian Direksi yang dilakukan oleh Dewan Komisaris, The results of the Board of Directors’ evaluation conducted by
tersebut disampaikan kepada Pemegang Saham, untuk the Board of Commissioners are submitted to the Shareholders
diputuskan di dalam Rapat Umum Pemegang Saham Tahunan. for a decision during the Annual General Meeting of
Shareholders.
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Pihak yang Melakukan Penilaian Evaluating Parties
Pihak yang melakukan penilaian atas kinerja Direksi adalah The parties responsible for evaluating the performance of
Dewan Komisaris dan Pemegang Saham dalam Rapat Umum the Board of Directors are the Board of Commissioners and
Pemegang Saham Tahunan. the Shareholders during the Annual General Meeting of
Shareholders.
Hasil Penilaian Kinerja Direksi Results of the Performance
Assessment of the Board of Directors
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Berdasarkan keputusan RUPS Tahunan Tahun Buku 2024 Based on the resolution of the AGMS for the 2024 Fiscal Year
yang diselenggarakan pada tanggal 9 April 2025 Pemegang held on April 9, 2025, the Shareholders approved the Annual
Saham telah menyetujui Laporan Tahunan mengenai jalannya Report regarding the Bank’s operations during the fiscal
Bank selama tahun buku 2024, termasuk di dalamnya adalah year 2024, which included the accountability report on the
mengenai laporan pertanggungjawaban pengelolaan Bank Bank’s management performed by the Board of Directors.
yang dilakukan oleh Direksi. Persetujuan pertanggungjawaban The Shareholders’ approval of the Bank’s management
pengelolaan Bank yang telah dilakukan Direksi oleh Pemegang accountability performed by the Board of Directors indicates
Saham tersebut menunjukkan bahwa kriteria kinerja Direksi that the performance criteria of the Board of Directors
telah terpenuhi dan Pemegang Saham dapat menerima tingkat have been met and the Shareholders accept the Board’s
kinerja Direksi. performance level.
610
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Kebijakan Remunerasi
Remuneration Policy
Remunerasi Dewan Komisaris dan Direksi mengacu kepada The remuneration of the Board of Commissioners and the
Peraturan Otoritas Jasa Keuangan No. 45/POJK.03/2015 Board of Directors refers to the Financial Services Authority
tanggal 23 Desember 2015 tentang Penerapan Tata Kelola Regulation Number 45/POJK.03/2015 dated December 23,
Dalam Pemberian Remunerasi Bagi Bank Umum serta Surat 2015, concerning Implementation of Governance in the
Edaran Otoritas Jasa Keuangan No. 40/SEOJK.03/2016 Provision of Remuneration for Commercial Banks, as well
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tanggal 26 September 2016 tentang Penerapan Tata Kelola as the Financial Services Authority Circular Letter Number
Dalam Pemberian Remunerasi Bagi Bank Umum. Pemberian 40/SEOJK.03/2016 dated September 26, 2016, concerning
remunerasi bagi anggota Dewan Komisaris dan Direksi dihitung Implementation of Governance in the Provision of Remuneration
berdasarkan formula yang ditetapkan oleh RUPS. Setiap for Commercial Banks. Remuneration for members of the Board
anggota Komisaris dan Direksi berhak menerima sejumlah of Commissioners and the Board of Directors is calculated
kompensasi yang diberikan secara bulanan. Dewan Komisaris based on a formula established by the GMS. Each member
dan Direksi berhak mendapatkan tantiem berdasarkan kinerja of the Board of Commissioners and the Board of Directors is
dan pencapaian Bank dengan besaran yang ditentukan dalam entitled to receive compensation paid on a monthly basis. The
RUPS. Dewan Komisaris dan Direksi juga berhak mendapatkan Board of Commissioners and the Board of Directors are entitled
tunjangan pada saat mereka telah tidak lagi menjabat sebagai to tantiem based on the Bank’s performance and achievements,
Dewan Komisaris ataupun Direksi. with the amount determined in the GMS. The Board of
Commissioners and the Board of Directors are also entitled to
receive allowances upon the expiration of their terms of office.
Cakupan Kebijakan Remunerasi serta Independensi
Implementasinya 611
Scope of Remuneration Policy and Independence of
Implementation
Dewan Komisaris BSG telah membentuk Komite Nominasi dan The Board of Commissioners of BSG has established the
Remunerasi sebagai organ pendukung dalam menjalankan Nomination and Remuneration Committee as a supporting
fungsi pengawasan. Komite ini memiliki peran strategis dalam organ in carrying out its supervisory function. This committee
membantu Dewan Komisaris, khususnya dalam penyusunan holds a strategic role in assisting the Board of Commissioners,
kebijakan serta penerapan sistem remunerasi yang tepat bagi particularly in formulating policies and implementing an
anggota Dewan Komisaris dan Direksi Bank. appropriate remuneration system for the members of the Board
of Commissioners and the Board of Directors of the Bank.
Dalam pelaksanaannya, Komite Nominasi dan Remunerasi In practice, the Nomination and Remuneration Committee
memastikan bahwa kebijakan remunerasi yang diterapkan telah ensures that the applied remuneration policy is aligned with
sejalan dengan prinsip kewajaran, transparansi, dan kinerja, the principles of fairness, transparency, and performance, while
serta mempertimbangkan kondisi dan kemampuan Bank. Selain considering the Bank’s condition and capabilities. Furthermore,
itu, komite juga berperan dalam memberikan rekomendasi the committee plays a role in providing recommendations
terkait proses nominasi, evaluasi kinerja, serta pengembangan regarding the nomination process, performance evaluation, and
sumber daya manusia pada level manajemen puncak. human resource development at the top management level.
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Kebijakan remunerasi yang telah ditetapkan mencakup The established remuneration policy includes arrangements for
pengaturan terkait remunerasi bagi anggota Dewan Komisaris, the remuneration of members of the Board of Commissioners,
anggota Direksi, dan berlaku untuk Pegawai baik di unit bisnis members of the Board of Directors, and applies to employees in
maupun operasional. Kebijakan remunerasi tersebut mencakup: both business and operational units. The remuneration policy
includes:
a. Remunerasi yang bersifat Tetap; a. Fixed Remuneration;
b. Remunerasi yang Bersifat Variabel. b. Variable Remuneration.
BSG memastikan penerapan remunerasi yang independen bagi BSG ensures the independent implementation of remuneration
seluruh pegawai, termasuk pada unit yang menjalankan fungsi for all employees, including those in units performing control
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
kontrol dan pengawasan. Kebijakan ini bertujuan untuk menjaga and supervisory functions. This policy aims to maintain
objektivitas serta menghindari potensi benturan kepentingan objectivity and avoid potential conflicts of interest in the
dalam pelaksanaan tugas. Penetapan sasaran kinerja seluruh execution of duties. The determination of performance targets
pegawai dilakukan secara berjenjang dan wajib memperoleh for all employees is carried out hierarchically and must obtain
persetujuan dari atasan langsung serta atasan di atasnya, guna approval from the immediate supervisor and the next-level
memastikan keselarasan dengan strategi dan tata kelola Bank. supervisor to ensure alignment with the Bank’s strategy and
governance.
Selain itu, independensi unit kontrol dijaga melalui pemisahan Additionally, the independence of control units is maintained
yang jelas dalam struktur organisasi, serta penerapan sistem through a clear separation in the organizational structure and
penilaian kinerja yang tidak dikaitkan dengan pencapaian target the implementation of a performance appraisal system that is
bisnis unit kerja yang diawasinya. Dengan demikian, unit kontrol not linked to the achievement of business targets of the work
dapat menjalankan fungsi pengawasan secara profesional, units they supervise. Thus, control units can perform their
objektif, dan bebas dari pengaruh kepentingan bisnis. supervisory functions professionally, objectively, and free from
the influence of business interests.
612
Prosedur Penetapan Remunerasi
Remuneration Determination Procedures
Prosedur penetapan remunerasi Anggota Dewan Komisaris The procedures for determining the remuneration of members
dan Direksi Bank mengacu kepada keputusan Pemegang of the Board of Commissioners and the Board of Directors
Saham yang tertuang dalam keputusan RUPS yang kemudian refer to the resolutions of the Shareholders as stipulated in
diperkuat melalui surat ketetapan oleh Pemegang Saham the GMS resolutions, which are subsequently strengthened
Utama. Besaran remunerasi serta fasilitas lain yang diberikan through a decree by the Majority Shareholder. The amount
bagi Dewan Komisaris akan ditetapkan di dalam RUPS oleh of remuneration and other facilities provided to the Board
Pemegang Saham dengan memperhatikan rekomendasi dari of Commissioners will be determined in the GMS by the
Komite Nominasi dan Remunerasi. Shareholders, taking into account the recommendations from
the Nomination and Remuneration Committee.
Berikut disampaikan mekanisme pengusulan hingga penetapan The following is the mechanism for the proposal and
remunerasi Dewan Komisaris dan Direksi BSG: determination of remuneration for the Board of Commissioners
and the Board of Directors of BSG:
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Kajian dan Evaluasi oleh Komite Nominasi dan Remunerasi, Terutama Dikaitkan dengan Faktor Penentu Remunerasi
Dewan Komisaris dan Direksi
Review and Evaluation by Nomination and Remuneration Committee, Mainly Associated with the Determining Factors of
Remuneration for the Board of Commissioners and Board of Directors
Pencapian KPI/Kontak
Peraturan dan Perbandingan
Manajemen Dewan Pertimbangan
Perundang-undangan Remunerasi yang
Komisaris dan Direksi Sasaran dan Strategi
yang Berlaku, serta Berlaku dalam
Achievement of Jangka Panjang Bank
Regulasi Terkait Kinerja Bank Industri Perbankan
KPI/Contact Consideration of the
Applicable Laws and Bank Performance Comparison of
Management of the Bank’s Long-Term
Regulations, and Remuneration
Board of Goals and Strategies
Applicable in the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Related Regulations Commissioners and
Banking Industry
Board of Directors
Komite Nominasi dan Remunerasi Rekomendasi kepada Dewan Komisaris
Nomination and Remuneration Committee Recommendations to the Board of Commissioners
Rapat Bersama Dewan Komisaris dan Direksi Melakukan Pembahasan Hasil Rekomendasi Direksi
Joint Meeting of the Board of Commissioners and the Board of Directors to Discuss the Results of the Board of Director’s Recommendations
Dewan Komisaris Melakukan Pembahasan atas Ulasan Komite Nominasi dan Remunerasi untuk
Kemudian Diusulkan Melalui Surat kepada Pemegang Saham
The Board of Commissioners discusses the review of the Nomination and Remuneration Committee to
subsequently be proposed through a letter to the Shareholders
Penetapan Remunerasi Dewan Komisaris dan Direksi oleh Pemegang Saham dan RUPS
The determination of the remuneration for the Board of Commissioners and the Board of Directors by the
Shareholders and the General Meeting of Shareholders (GMS)
Surat Penetapan Pemegang Saham Pengendali kepada Dewan Komisaris tentang Remunerasi Dewan Komisaris dan Direksi 613
Letter of Determination by Controlling Shareholder to the Board of Commissioners concerning Remuneration for the
Board of Commissioners and Board of Directors
Surat Dewan Komisaris Kepada Direksi tentang Penetapan Remunerasi Dewan Komisaris dan Direksi
The letter from the Board of Commissioners to the Board of Directors regarding determination of the remuneration for
the Board of Commissioners and the Board of Directors
Remunerasi bagi anggota Dewan Komisaris dan Direksi Remuneration for members of the Board of Commissioners
dilakukan dengan basis formula yang ditetapkan oleh Pemegang and the Board of Directors is based on a formula established
Saham serta telah melalui kajian oleh Dewan Komisaris melalui by the Shareholders and has undergone a review by the Board
pendalaman yang dilakukan oleh Pemegang Saham. Keputusan of Commissioners through in-depth analysis conducted by
penetapan remunerasi Dewan Komisaris dan Direksi ditetapkan the Shareholders. The decision to determine the remuneration
melalui RUPS. for the Board of Commissioners and the Board of Directors is
established through the GMS.
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Struktur Remunerasi Dewan Komisaris dan Direksi
Remuneration Structure of the Board of Commissioners and
Board of Directors
Struktur remunerasi mencerminkan pendekatan yang seimbang The remuneration structure reflects a balanced approach
antara komponen tetap dan berbasis kinerja, memperkuat between fixed and performance-based components,
prinsip pembayaran berdasarkan kinerja, transparansi, dan reinforcing pay-for-performance principles, transparency,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
keselarasan dengan penciptaan nilai jangka panjang dan and alignment with the Bank’s long-term value creation and
standar tata kelola Bank. governance standards.
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Honorarium Dewan Komisaris adalah penghasilan tetap Gaji Direksi adalah penghasilan tetap berupa uang yang
berupa uang yang diterima setiap bulan karena kedudukannya diterima setiap bulan karena kedudukannya sebagai anggota
sebagai anggota Dewan Komisaris Bank. Direksi Bank.
Board of Commissioners Honorarium is a fixed monthly cash Board of Directors Salary is a fixed monthly cash income
income received by virtue of their position as members of received by virtue of their position as members of the Bank's
the Bank's Board of Commissioners. Board of Directors.
Tunjangan Dewan Komisaris adalah penghasilan berupa Tunjangan Direksi adalah penghasilan berupa uang atau
uang atau yang dapat dinilai dengan uang yang diterima yang dapat dinilai dengan uang yang diterima pada waktu
pada waktu tertentu oleh anggota Dewan Komisaris selain tertentu oleh anggota Direksi selain Gaji, yang
Honorarium, yang dapat berupa: dapat berupa:
614 » Tunjangan Hari Raya, diberikan dalam bentuk Uang. » Tunjangan Hari Raya, diberikan dalam bentuk Uang.
» Tunjangan Cuti Tahunan, diberikan dalam bentuk Uang. » Tunjangan Cuti Tahunan, diberikan dalam bentuk Uang.
» Tunjangan Listrik, Air, dan Telepon, diberikan dalam » Tunjangan Listrik, Air, dan Telepon, diberikan dalam
bentuk Uang. bentuk Uang.
Board of Commissioners Allowances refer to income in the Board of Directors Allowances refer to income in the form
form of cash or cash equivalents received at specific times of cash or cash equivalents received at specific times by
by members of the Board of Commissioners other than the members of the Board of Directors other than Salary, which
Honorarium, which may include: may include:
» Religious Holiday Allowance (THR), provided in cash. » Religious Holiday Allowance (THR), provided in cash.
» Annual Leave Allowance, provided in cash. » Annual Leave Allowance, provided in cash.
» Utility Allowance (Electricity, Water, and Telephone), » Utility Allowance (Electricity, Water, and Telephone),
provided in cash. provided in cash.
Tantiem/Insentif Kinerja Dewan Komisaris adalah penghasilan Tantiem/Insentif Kinerja Direksi adalah penghasilan yang
yang merupakan penghargaan yang diberikan kepada Dewan merupakan penghargaan yang diberikan kepada Direksi atas
Komisaris atas kinerja Bank. kinerja Bank.
Board of Commissioners Tantiem/Performance Incentives are Board of Directors Tantiem/Performance Incentives are
rewards provided to the Board of Commissioners based on rewards provided to the Board of Directors based on the
the Bank's performance. Bank's performance.
Fasilitas Dewan Komisaris, antara lain: Fasilitas Direksi, antara lain:
» Fasilitas Kesehatan, diberikan dalam bentuk Uang. » Fasilitas Kesehatan, diberikan dalam bentuk Uang.
» Fasilitas SPPD, diberikan dalam bentuk Uang. » Fasilitas SPPD, diberikan dalam bentuk Uang.
» Fasilitas Pakaian Dinas, diberikan dalam bentuk Uang. » Fasilitas Pakaian Dinas, diberikan dalam bentuk Uang.
Board of Commissioners Facilities, including: Board of Directors Facilities, including:
» Health Facilities, provided in cash. » Health Facilities, provided in cash.
» Official Travel Facilities (SPPD), provided in cash. » Official Travel Facilities (SPPD), provided in cash.
» Official Uniform Facilities, provided in cash. » Official Uniform Facilities, provided in cash.
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Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Tidak ada komponen lainnya (komponen yang dimaksud, Tidak ada komponen lainnya (komponen yang dimaksud,
seperti bonus non kinerja, opsi saham, dll). seperti bonus non kinerja, opsi saham, dll).
There are no other components (such as non-performance There are no other components (such as non-performance
bonuses, stock options, etc.). bonuses, stock options, etc.).
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kebijakan Dasar Terkait Indikator dan Penetapan Remunerasi Basic Policy Regarding Indicators and the Determination of
Dewan Komisaris dan Direksi Tahun 2022. Penyusunan struktur Remuneration for the Board of Commissioners and Board of
dan besaran remunerasi Dewan Komisaris dan Direksi harus Directors for 2022. The preparation of the structure and amount
memperhatikan hal-hal sebagai berikut: of remuneration for the Board of Commissioners and Board of
Directors must take into account the following:
» Peraturan dan Perundang-Undangan yang berlaku; » Prevailing Laws and Regulations;
» Kinerja Bank khususnya pencapaian kinerja bisnis; » The Bank performance, particularly the achievement of
business performance;
» Prestasi kerja kolegial dan individu Dewan Komisaris dan » Collective and individual work performance of the Board of
Direksi, terutama dikaitkan dengan pencapaian KPI; Commissioners and Board of Directors, specifically as linked
to KPI achievements;
» Remunerasi yang berlaku dalam industri perbankan yang » Applicable remuneration within the banking industry for
mempunyai jenis dan skala usaha yang sama dengan Bank; entities with the same type and scale of business as the
Bank;
» Regulasi lain yang terkait dengan remunerasi, misalnya Upah » Other regulations related to remuneration, such as the
Minimum dan Undang-Undang Ketenagakerjaan. Minimum Wage and Labor Laws.
Hasil kajian disampaikan oleh Dewan Komisaris sebagai bahan The results of the review are submitted by the Board of 615
usulan penetapan remunerasi kepada Pemegang Saham. Commissioners as a proposal for the determination of
remuneration to the Shareholders.
Jumlah Remunerasi dan Fasilitas
Total Remuneration and Facilities
*dalam jutaan (Rp)
*in millions of Rupiah
Jumlah Diterima Dalam 1 (Satu) Tahun
Amount Received per Year
Jumlah Remunerasi dan Fasilitas Direksi Komisaris
Amount of Remuneration and Facilities Board of Directors Board of Commissioners
Orang Orang
Nominal Nominal
People People
Gaji, Tunjangan Jabatan, Cuti, Tantiem, THR, 5 35.310 5 24.263
dan Pajak
Salary, Position Allowance, Leave, Tantiem,
Religious Holiday Allowance (THR), and Taxes
Kesehatan, Listrik, Air, Telepon, Perumahan, 5 6.161 5 4.382
Pakaian Dinas dan Perjalanan Dinas
Health, Electricity, Water, Telephone,
Housing, Official Uniforms, and Official Travel
Jumlah 5 41.471 5 28.645
Total
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Komposisi remunerasi mencerminkan struktur yang seimbang The remuneration composition reflects a balanced structure
antara kompensasi tetap dan fasilitas pendukung, memastikan between fixed compensation and supporting facilities,
keselarasan dengan kinerja, daya saing dalam industri ensuring alignment with performance, competitiveness within
perbankan, dan kepatuhan terhadap praktik tata kelola yang the banking industry, and adherence to prudent governance
bijaksana. practices.
Rincian remunerasi dalam tingkatan penghasilan yang diterima The details of the remuneration, categorized by the level of
oleh Direksi dan Dewan Komisaris sebagaimana tercantum income received by the Board of Directors and the Board of
dalam tabel di bawah ini: Commissioners, are presented in the table below:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jumlah Peneriman Dalam 1 (Satu) Tahun
Jumlah Remunerasi Per Orang Amount Received per Year
dalam 1 (Satu) Tahun
Amount of Remuneration per Person per Year Direksi Dewan Komisaris
Board of Directors Board of Commissioners
Diatas Rp2 Miliar 5 5
Above IDR2 Billion
Diatas Rp1 Miliar S.D Rp2 Miliar - -
Above IDR1 Billion to IDR2 Billion
Diatas Rp500 Juta S.D Rp1 Miliar - -
Above IDR500 Million to IDR1 Billion
Rp500 Juta Ke Bawah - -
Under IDR500 MIllion
Remunerasi yang bersifat Variabel bagi Direksi, Dewan
616 Komisaris dan Pegawai
Variable Remuneration for the Board of Directors,
Board of Commissioners, and Employees
1. Bentuk remunerasi yang bersifat variabel Remunerasi 1. Variable remuneration is performance-based and provided
bersifat variabel diberikan dengan berbasis kinerja in the form of cash and shares. The implementation of
dalam bentuk tunai dan saham, implementasi pemberian share-based variable remuneration is stipulated in the
remunerasi bersifat variabel dalam bentuk saham tertuang Decree of the Board of Directors Number 23/KEP.DIR/
dalam Keputusan Direksi No. 23/ KEP.DIR/HC.III/III/19. HC.III/III/19.
Terdapat perbedaan pemberian remunerasi bersifat variabel The differences in the provision of variable remuneration are
dengan penjelasan sebagai berikut: described as follows:
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Dasar Remunerasi
Jabatan Variabel Pertimbangan
Position Variable Remuneration Considerations
Basis
Direksi Tantiem Tantiem/Insentif Kinerja Direksi merupakan penghargaan yang diberikan
Board of Tantiem (performance berdasarkan kinerja Bank.
Directors incentive) Tantiem/performance incentives for the Board of Directors are rewards granted
based on the Bank’s performance.
Dewan Komisaris Tantiem Tantiem/Insentif Kinerja Dewan Komisaris merupakan penghargaan yang
Board of Tantiem (performance diberikan berdasarkan kinerja Bank.
Commissioners incentive) Tantiem/performance incentives for the Board of Commissioners are rewards
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
granted based on the Bank’s performance.
Pegawai » KPI (Key Performance Bertanggung jawab secara keseluruhan sesuai dengan uraian pekerjaan masing-
Employees Indikator) masing.
» SPT (Sales Accountability is based on overall responsibilities in accordance with each
performance Target) employee’s job description.
» KPI (Key Performance
Indicator)
» SPT (Sales
Performance Target)
Kerangka remunerasi variabel mencerminkan pendekatan The variable remuneration framework reflects a performance-
berbasis kinerja, menyelaraskan insentif dengan pencapaian driven approach, aligning incentives with individual and
individu dan organisasi, sehingga mendukung produktivitas, organizational achievements, thereby supporting productivity,
akuntabilitas, dan kinerja bisnis yang berkelanjutan. accountability, and sustainable business performance.
Jumlah dan nominal remunerasi yang bersifat variabel pada The number of recipients and the total amount of variable
tahun 2025 sebagai berikut: remuneration in 2025 are presented as follows: 617
*dalam jutaan (Rp)
*in millions of Rupiah
Total Remunerasi Yang Bersifat Variabel Tahun 2025
Variable Remuneration for 2025
Tahun Direksi Dewan Komisaris Pegawai
Year Board of Directors Board of Commissioners Employee
Orang Orang Orang
Nominal Nominal Nominal
People People People
2025 5 13.447 5 8.965 1.648 57.519
Tata Kelola Perusahaan
Good Corporate Governance
Page 618
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Kebijakan Material Risk Taker
Material Risk Taker Policy
BSG telah memiliki kebijakan terkait Material Risk Taker sejak BSG has established a policy related to Material Risk Takers
tahun 2017 dengan ketentuan terkini yaitu SK Direksi No. 126/ since 2017, with the latest provision stipulated in Board of
SK-HC/DIR/VI/2025 tanggal 30 Juni 2025 tentang BPP Human Directors Decree No. 126/SK-HC/DIR/VI/2025 dated June 30,
Capital, Bab II.F Sistem Imbalan Pegawai yang didalamnya 2025 concerning the Human Capital Policy (BPP), Chapter II.F
mengatur tentang Tata Kelola Pemberian Imbalan Prestasi Kerja, Employee Remuneration System, which governs the framework
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
diantaranya: for performance-based remuneration, including:
1. Pembagian kelompok pegawai menjadi Pegawai yang 1. The classification of employees into those categorized as
termasuk dalam Material Risk Taker dan Pegawai selain Material Risk Takers and those who are not;
Material Risk taker.
2. Mekanisme pembagian Imbalan Prestasi kerja bagi pegawai 2. The mechanism for distributing performance-based
Material Risk Taker. remuneration for Material Risk Taker employees;
3. Jangka waktu penangguhan imbalan prestasi kerja bagi 3. The deferral period for performance-based remuneration
pegawai material risk taker. for Material Risk Taker employees.
Jabatan
2025 2024
Position
Direksi
5 Orang/People 5 Orang/People
Board of Directors
Komisaris
5 Orang/People 5 Orang/People
Board of Commissioners
Pegawai
43 Orang/People 39 Orang/People
618 Employees
Rincian Jumlah Remunerasi yang Diberikan dalam Satu Tahun
Details of Total Remuneration Provided in One Year
*dalam jutaan (Rp)
*in millions of Rupiah
Remunerasi yang bersifat Tetap
Fixed Remuneration
Rincian Remunerasi
2025 2024
Remuneration Details
Tunai 385.287 391.164
Cash
Saham/instrumen yang berbasis saham yang diterbitkan - -
Shares/Share-based instruments issued
*dalam jutaan (Rp)
*in millions of Rupiah
Remunerasi yang bersifat Variabel
Variable Remuneration
2025 2024
Rincian Remunerasi
Tidak Ditangguhkan Ditangguhkan Tidak Ditangguhkan Ditangguhkan
Remuneration Details
Non-Deferred Deferred Non-Deferred Deferred
Tunai 79.080 1.251 105.256 2.387
Cash
Saham/instrumen yang berbasis - - - -
saham yang diterbitkan
Shares/Share-based
instruments issued
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
» Total sisa remunerasi yang masih ditangguhkan baik yang » The total remaining deferred remuneration subject to both
terekspos penyesuaian implisit maupun eksplisit adalah implicit and explicit adjustments is IDR1,611 (in millions).
sebesar Rp1.611 (dalam jutaan).
» Total pengurangan remunerasi yang disebabkan karena » Total reduction in remuneration resulting from explicit
penyesuaian eksplisit selama periode laporan. adjustments during the reporting period.
» Total pengurangan remunerasi yang disebabkan karena » Total reduction in remuneration resulting from implicit
penyesuaian implisit selama periode laporan. adjustments during the reporting period.
Data Rasio Gaji dan Pesangon
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Salary Ratio and Severance Pay Data
Jabatan
2025 2024
Position
Direktur Utama terhadap Direktur 1,11 1,11
President Director to Director
Direktur Utama terhadap Komisaris Utama 1,33 1,33
President Director to President Commissioner
Komisaris Utama terhadap Komisaris Lainnya 1,11 1,11
President Commissioner to Other Commissioners
Direktur Utama terhadap Karyawan tertinggi 2,13 1,98
President Director to the Highest-Paid Employee
Direktur Utama terhadap Karyawan terendah 22,17 23,35
President Director to the Lowest-Paid Employee 619
Karyawan tertinggi terhadap Karyawan terendah 10,41 11,79
Highest-Paid Employee to the Lowest-Paid Employee
Karyawan terendah di wilayah Sulawesi Utara 1,21 1,24
Lowest-Paid Employee in the North Sulawesi Region
Jumlah Karyawan yang Terkena PHK dan Total Nominal Pesangon
Number of Employees Affected by Termination (PHK) and Total Nominal
Severance pay
Jumlah Pegawai
Rentang Number of Employees
Range
2025 2024
Diatas Rp1 miliar s.d Rp2 miliar 0 0
Above IDR1 billion to IDR2 billion
Diatas Rp500 juta s.d Rp1 miliar 1 1
Above IDR500 million to IDR1 billion
Rp500juta ke bawah 46 51
Under IDR500 million
Total nominal pesangon yang dibayar kepada pegawai yang The total nominal severance pay paid to employees affected by
terkena PHK adalah sebesar Rp5.561 (dalam jutaan). termination is IDR5,561 (in millions).
Tata Kelola Perusahaan
Good Corporate Governance
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Komite-Komite Dewan Komisaris
Committees of the Board of Commissioners
Komite Audit
Audit Committee
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Komite Audit dibentuk dalam rangka mendukung Dewan The Audit Committee is established to support the Board of
Komisaris melaksanakan fungsi pengawasan antara lain Commissioners in performing its supervisory duties, which
memonitor dan mengevaluasi pelaksanaan sistem pengendalian include monitoring and evaluating the implementation of
internal, menilai pelaksanaan kegiatan serta hasil audit yang the internal control system, assessing the implementation
dilaksanakan oleh Satuan Kerja Audit Intern maupun auditor of activities and audit results conducted by the Internal
ekstern, menelaah informasi keuangan yang akan dikeluarkan Audit Working Unit and external auditors, reviewing financial
oleh Bank, dan menelaah ketaatan terhadap ketentuan yang information to be issued by the Bank, and reviewing compliance
berhubungan dengan kegiatan Bank. with regulations related to the Bank’s activities.
Dasar Pembentukan Komite Audit
Basis for the Establishment of the Audit Committee
Pembentukan Komite Audit BSG juga berpedoman pada The establishment of the BSG Audit Committee refers to the
ketentuan sebagai berikut: following provisions:
1. Peraturan OJK No. 55/POJK.04/2015 tentang 1. OJK Regulation No. 55/POJK.04/2015 concerning the
Pembentukan dan Pedoman Pelaksanaan Kerja Komite Establishment and Implementation Guidelines of the Audit
620 Audit. Committee;
2. Peraturan OJK No. 17/POJK.03/2023 tentang Penerapan 2. OJK Regulation No. 17/POJK.03/2023 concerning the
Tata Kelola Bank Umum. Implementation of Governance for Commercial Banks;
3. Peraturan OJK No. 9/POJK.03/2023 tentang Penggunaan 3. OJK Regulation No. 9/POJK.03/2023 concerning the Use
Jasa Akuntan Publik dan Kantor Akuntan Publik dalam of Public Accountant Services and Public Accounting
kegiatan Jasa Keuangan. Firms in Financial Services Activities.
4. Surat Edaran OJK 14/SEOJK.03/2025 Tentang Penerapan 4. OJK Circular Letter No. 14/SEOJK.03/2025 on the
Tata Kelola Bagi Bank Umum. Implementation of Corporate Governance for Commercial
Banks.
Piagam Komite Audit
Audit Committee Charter
Komite Audit BSG telah memiliki Piagam Komite Audit sebagai The BSG Audit Committee has established an Audit Committee
pedoman dalam menjalankan peran, tugas dan tanggung Charter as a guideline in performing its roles, duties, and
jawabnya membantu Dewan Komisaris. Piagam Komite Audit responsibilities in assisting the Board of Commissioners. The
BSG tertuang di dalam Keputusan Dewan Komisaris No. 01 Charter is stipulated in the Board of Commissioners Decree No.
Tahun 2018 tanggal 9 Maret 2018 tentang Pedoman dan Tata 01 of 2018 dated March 9, 2018 concerning the Guidelines and
Tertib Kerja Komite Audit, Komite Pemantau Risiko dam Komite Working Procedures of the Audit Committee, Risk Monitoring
Nominasi dan Remunerasi. Committee, and Nomination and Remuneration Committee.
Adapun isi dari Piagam Komite Audit tersebut meliputi: The contents of the Audit Committee Charter include:
1. Dasar 1. Basis
2. Organisasi 2. Organization
» Kedudukan » Position
» Keanggotaan » Membership
» Persyaratan Keanggotaan » Membership Requirements
3. Rapat 3. Meetings
» Frekuensi Rapat » Meeting Frequency
» Risalah Rapat » Meeting Minutes
2025 Laporan Tahunan
Annual Report
Page 621
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
4. Tugas, Tanggung Jawab, Wewenang dan Etika Kerja 4. Duties, Responsibilities, Authorities, and Work Ethics
» Tugas dan Tanggung Jawab » Duties and Responsibilities
» Wewenang » Authorities
» Etika Kerja » Work Ethics
» Waktu Kerja » Working Hours
5. Mekanisme dan Hubungan Kerja antar Komite dengan 5. Mechanism and Working Relationships between the
Dewan Komisaris, Manajemen, Auditor Internal dan Auditor Committee and the Board of Commissioners, Management,
Eksternal Internal Auditors, and External Auditors
6. Pelaporan Kualifikasi Menjadi Anggota Komite Audit 6. Reporting on Qualifications to Become an Audit
Committee Member
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Masa Jabatan
Term of Office
Masa keanggotaan Anggota Komite Audit terhitung sejak The term of office of Audit Committee members is counted
pengangkatan sampai dengan berakhirnya periode masa from the date of appointment until the end of the Board of
jabatan Dewan Komisaris, selanjutnya dapat diperpanjang Commissioners’ term of office, and may be extended based on
sesuai evaluasi Dewan Komisaris dengan tidak mengurangi hak evaluation by the Board of Commissioners, without prejudice to
Dewan Komisaris untuk memberhentikan sewaktu-waktu. the Board of Commissioners’ right to dismiss members at any
time.
Kriteria Anggota Komite Audit
Audit Committee Member Criteria
Di dalam Piagam Komite Audit tercantum akan kualifikasi As stipulated in the Audit Committee Charter, members must
seorang anggota Komite Audit yaitu: meet the following qualifications: 621
a. Memiliki pengetahuan yang memadai tentang industri a. Adequate knowledge of the banking industry, including
perbankan termasuk pula segala ketentuan dan peraturan applicable laws and regulations;
serta perundang-undangan yang berlaku;
b. Pendengar yang baik, memiliki kemampuan analitis yang b. A good listener, with strong analytical skills and critical
kuat, dan berpikir kritis; thinking ability;
c. Berlatar belakang pengetahuan dan pengalaman dibidang c. At least one member must have a background in finance
keuangan atau audit (sekurang-kurangnya) satu anggota; or auditing;
d. Berpengalaman dalam Manajemen Risiko Bisnis dan d. Experience in business and financial risk management;
Keuangan;
e. Mempunyai waktu yang cukup untuk menjalankan e. Sufficient time to perform duties;
tugasnya;
f. Mampu berkomunikasi dengan efektif; f. Effective communication skills;
g. Memiliki sikap mental dan etika serta tanggung jawab g. High professional integrity, ethics, and responsibility
profesi yang tinggi Masa Jabatan;
Struktur, Keanggotaan dan Keahlian Komite Audit
Structure, Membership, and Expertise of the Audit Committee
Struktur Structure
a. Komite Audit diketuai oleh Komisaris lndependen a. The Audit Committee is chaired by an Independent
merangkap sebagai anggota. Commissioner who also serves as a member;
b. Yang dimaksud dengan lndependen adalah memenuhi b. “Independent” refers to meeting the following criteria:
kriteria di bawah ini:
Tata Kelola Perusahaan
Good Corporate Governance
Page 622
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
i. Bukan merupakan orang yang bekerja atau i. Not having worked for or held authority and
mempunyai wewenang dan tanggung jawab untuk responsibility in planning, leading, controlling, or
merencanakan, memimpin, mengendalikan, atau supervising the Bank’s activities within the last 6 (six)
mengawasi kegiatan Bank dalam waktu 6 (enam) months;
bulan terakhir;
ii. Tidak mempunyai saham baik langsung maupun tidak ii. Not owning shares, directly or indirectly, in the Bank;
langsung pada Bank;
iii. Tidak mempunyai hubungan afiliasi dengan Bank, iii. Not having any affiliation with the Bank, members of
anggota Dewan Komisaris, anggota Direksi, atau the Board of Commissioners, Board of Directors, or
Pemegang Saham Pengendali; dan Controlling Shareholders;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
iv. Tidak mempunyai hubungan usaha baik langsung iv. Not having any business relationship, directly or
maupun tidak langsung yang berkaitan dengan indirectly, related to the Bank’s business activities;
kegiatan usaha Bank;
v. Bukan merupakan orang dalam kantor Akuntan v. Not being affiliated with a Public Accounting Firm,
Publik, Kantor Konsultan Hukum, Kantor Jasa Penilai Law Firm, Public Appraisal Office, or other service
Publik atau pihak lain yang memberi jasa asuransi, jasa providers (assurance, non-assurance, appraisal, or
non asuransi , jasa penilai dan/atau jasa konsultasi lain consulting services) to the Bank within the last 6 (six)
kgpada Bank dalam waktu 6 (enam) bulan terakhir. months.
Persyaratan Keanggotaan Membership Requirements
1. Wajib memiliki integritas yang tinggi, kemampuan, 1. Must possess high integrity, capability, knowledge, and
pengetahuan, pengalaman sesuai dengan bidang relevant experience, as well as good communication skills;
pekerjaannya, serta mampu berkomunikasi dengan baik;
2. Wajib memahami laporan keuangan, bisnis perusahaan 2. Must understand financial statements, the Bank’s
khususnya yang terkait dengan layanan jasa atau kegiatan business activities, audit processes, risk management, and
usaha Bank, proses audit, manajemen risiko, dan peraturan applicable capital market and related regulations;
622 perundang-undangan di bidang Pasar Modal serta
peraturan perundang-undangan terkait lainnya;
3. Wajib mematuhi kode etik Komite Audit yang ditetapkan; 3. Must comply with the established Audit Committee Code
of Ethics;
4. Bersedia meningkatkan kompetensi secara terus menerus 4. Must be willing to continuously enhance competence
melalui pendidikan dan pelatihan. through education and training.
Susunan Komite Audit
Composition of the Audit Committee
Posisi
Periode
Nama Jabatan di Komite Dasar Pengangkatan
Jabatan
Name Position Position in Basis of Appointment
Term of Office
Committee
Sam Sachrul Komisaris Independen Ketua Surat Keputusan No. 049/SK-HC/DIR/ 2025–2026
Mamonto Independent Chairman IV/2025 tanggal 8 April 2025
Commissioner Decree No. 049/SK-HC/DIR/IV/2025
dated April 8, 2025
Berty W. Togas Komite Anggota Surat Keputusan No. 049/SK-HC/DIR/ 2025–2026
Committee Member Member IV/2025 tanggal 8 April 2025
Decree No. 049/SK-HC/DIR/IV/2025
dated April 8, 2025
Anthon Kojansow Komite Anggota Surat Keputusan No. 049/SK-HC/DIR/ 2025–2026
Committee Member Member IV/2025 tanggal 8 April 2025
Decree No. 049/SK-HC/DIR/IV/2025
dated April 8, 2025
2025 Laporan Tahunan
Annual Report
Page 623
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Posisi
Periode
Nama Jabatan di Komite Dasar Pengangkatan
Jabatan
Name Position Position in Basis of Appointment
Term of Office
Committee
Galyanno M. Komite Anggota Surat Keputusan No. 049/SK-HC/DIR/ 2025–2026
Maramis Committee Member Member IV/2025 tanggal 8 April 2025
Decree No. 049/SK-HC/DIR/IV/2025
dated April 8, 2025
Rina C. Maindoka Komite Anggota Surat Keputusan No. 049/SK-HC/DIR/ 2025–2026
Committee Member Member IV/2025 tanggal 8 April 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Decree No. 049/SK-HC/DIR/IV/2025
dated April 8, 2025
Natalia M. Roring Komite Anggota Surat Keputusan No. 049/SK-HC/DIR/ 2025–2026
Committee Member Member IV/2025 tanggal 8 April 2025
Decree No.049/SK-HC/DIR/IV/2025
dated April 8, 2025
Susunan Komite Audit mencerminkan fungsi pengawasan yang The composition of the Audit Committee reflects a structured
terstruktur dan independen, dipimpin oleh seorang Komisioner and independent oversight function, led by an Independent
Independen dan didukung oleh anggota dengan keahlian yang Commissioner and supported by members with relevant
relevan, sehingga memperkuat efektivitas pengawasan audit expertise, thereby strengthening the effectiveness of audit
dan praktik tata kelola di dalam Bank. oversight and governance practices within the Bank.
Profil Komite Audit
Audit Committee Profile
623
Komite Audit merupakan organ pendukung Dewan Komisaris The Audit Committee serves as a supporting organ of the
yang memiliki peran strategis dalam memastikan efektivitas Board of Commissioners, playing a strategic role in ensuring the
pelaksanaan fungsi pengawasan, khususnya terkait integritas effectiveness of oversight functions, particularly in relation to
laporan keuangan, kecukupan sistem pengendalian internal, the integrity of financial reporting, adequacy of internal control
penerapan manajemen risiko, serta kepatuhan terhadap systems, implementation of risk management, and compliance
peraturan perundang-undangan yang berlaku. with applicable laws and regulations.
Melalui kompetensi, independensi, dan pengalaman yang Through the competence, independence, and experience
dimiliki oleh para anggotanya, Komite Audit mendukung Dewan of its members, the Audit Committee supports the Board
Komisaris dalam menjaga kualitas tata kelola serta meningkatkan of Commissioners in maintaining governance quality and
transparansi dan akuntabilitas pengelolaan Bank. enhancing transparency and accountability in the Bank’s
management.
Tata Kelola Perusahaan
Good Corporate Governance
Page 624
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Anthon Berty Wilhelmus Sam Sachrul Galyano M. Natalia M. Rina G.
Kojansow Togas Mamonto Maramis Roring Maindoka
Anggota Anggota Ketua Anggota Anggota Anggota
Member Member Chairman Member Member Member
Sam Sachrul Mamonto
Ketua
Chairman
624 52 tahun
52 years old
Sam Sachrul Mamonto menjabat sebagai Ketua Komite Audit Bank Sam Sachrul Mamonto has served as Chairman of the Audit
SulutGo sejak tanggal 8 April 2025 sesuai dengan Surat Keputusan Committee of Bank SulutGo since April 8, 2025 based on Decree
No. 049/SK-HC/DIR/IV/2025. Informasi detail dapat dilihat pada Bab No.049/SK-HC/DIR/IV/2025. Detailed information can be found in
Profil Perusahaan bagian Profil Dewan Komisaris pada halaman 89. the Company Profile section under the Board of Commissioners
profile on page 89.
Berty Wilhelmus Togas
Anggota Indonesia
Member Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
Surat Keputusan No. 049/SK-HC/DIR/IV/2025 tanggal 8 April 2025
55 tahun
Decree No. 049/SK-HC/DIR/IV/2025 dated April 8, 2025
55 years old
Perjalanan Karir Career History
» Anggota DPRD Kabupaten Minahasa Utara (2004–2009) » Member of Regional House of Representatives of North Minahasa
(2004–2009)
Riwayat Pendidikan Educational Background
» S1 Manajemen Keuangan & Perbankan, Sekolah Tinggi Ilmu Ekonomi » Bachelor’s Degree in Financial Management & Banking, STIE
Swadaya Manado (2003) Swadaya Manado (2003)
Keahlian Expertise
» Memiliki keahlian di bidang keuangan & politik » Expertise in Finance and Politics
2025 Laporan Tahunan
Annual Report
Page 625
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Galyano M. Maramis
Anggota Indonesia
Member Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
Surat Keputusan No. 049/SK-HC/DIR/IV/2025 tanggal 8 April 2025
48 tahun
Decree No. 049/SK-HC/DIR/IV/2025 dated April 8, 2025
48 years old
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Perjalanan Karir Career History
» Wirausaha sebagai Kontraktor » Entrepreneur (Contractor)
» Wakil Ketua Kadin Minahasa Utara (2020) » Vice Chairman of Chamber of Commerce (KADIN) North Minahasa
(2020)
Riwayat Pendidikan Educational Background
» S1 Ilmu Administrasi Negara, Sekolah Tinggi Ilmu Sosial dan Politik » Bachelor’s Degree in Public Administration, STISIP Swadaya (2014)
Swadaya (2014)
Keahlian Expertise
» Memiliki keahlian di bidang manajemen dan sosial-politik » Expertise in management and socio-politic fields
Anthon Kojansow
Anggota Indonesia
Member Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
Surat Keputusan No. 049/SK-HC/DIR/IV/2025 tanggal 8 April 2025
Decree No. 049/SK-HC/DIR/IV/2025 dated April 8, 2025
61 tahun
61 years old
625
Perjalanan Karir Career History
» Ketua Koperasi Walu Bintang Garuda » Chairman of the Walu Bintang Garuda Cooperative
» Kepala Biro Media PKRI Cyber Kab. Minahasa Utara (2020) » Head of PKRI Cyber Media Bureau, North Minahasa Regency (2020)
» Kepala Biro Hukum Investasi Majalah Hukum dan HAM Prov. Sulawesi » Head of Investment Law Bureau, Law and Human Rights Magazine,
Utara (2011-2015) North Sulawesi Province (2011–2015)
» Direktur CV Sandrina Mandiri (2009-Sekarang) » Director of CV Sandrina Mandiri (2009–Present)
» Ketua Yayasan Syo Kojansow (2009-Sekarang) » Chairman of the Syo Kojansow Foundation (2009–Present)
» Ketua Yayasan Pemuda Peduli Membangun Minahasa (1999-2007) » Chairman of the Youth for Minahasa Development Foundation
(1999–2007)
» Pengacara 1992 » Lawyer (1992)
Riwayat Pendidikan Educational Background
» S1 Ilmu Hukum Tata Negara, Universitas Sam Ratulangi 1991 » Bachelor’s Degree in Constitutional Law, Sam Ratulangi University
(1991)
Keahlian Expertise
» Memiliki keahlian di bidang hukum dan manajemen » Expertise in legal and management fields
Tata Kelola Perusahaan
Good Corporate Governance
Page 626
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Natalia M. Roring
Anggota Indonesia
Member Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
Surat Keputusan No. 049/SK-HC/DIR/IV/2025 tanggal 8 April 2025
31 tahun
Decree No. 049/SK-HC/DIR/IV/2025 dated April 8, 2025
31 years old
Perjalanan Karir Career History
» Dinas Kesehatan (2017) » Health Office (2017)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Riwayat Pendidikan Educational Background
» S2 Program Studi Ilmu Kesehatan Masyarakat, Universitas Sam » Master’s Degree in Public Health, Sam Ratulangi University (2020)
Ratulangi (2020)
Keahlian Expertise
» Memiliki keahlian di manajemen kesehatan » Expertise in health management field
Rina G. Maindoka
Anggota Indonesia
Member Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
Surat Keputusan No. 049/SK-HC/DIR/IV/2025 tanggal 8 April 2025
44 tahun
Decree No. 049/SK-HC/DIR/IV/2025 dated April 8, 2025
44 years old
Perjalanan Karir Career History
» Sekretariat Daerah Kabupaten Minahasa (2019-2025) » Regional Secretariat of Minahasa Regency (2019–2025)
626 Riwayat Pendidikan Educational Background
» S1 Ilmu Pendidikan, Universitas Negeri Manado (2012) » Bachelor’s Degree in Education, Manado State University (2012)
Keahlian Expertise
» Memiliki keahlian di bidang manajemen administrasi publik dan » Expertise in management of public administration and education
pendidikan
Pendidikan dan Pelatihan Komite Audit
Education and Training of the Audit Committee
Sepanjang Tahun 2025, anggota komite audit telah Throughout 2025, members of the Audit Committee have
melaksanakan pendidikan atau pelatihan sebagai berikut: participated in the following education and training programs:
Nama Jabatan Nama Pelatihan Penyelenggara Tempat
Name Position Training Program Organizer Place
Sam Sachrul Komisaris Dapat dilihat pada Bab ini Bagian Pelatihan Dewan - -
Mamonto Independen Komisaris halaman 572 dalam Laporan Tahunan ini
Independent Refer to the Board of Commissioners Training
Commissioner section on page 572 of this Annual Report
Berty W. Komite Pelatihan Tata Kelola Perbankan dan Fungsi Komite TD Consultant BSG
Togas Committee Member Banking Governance and Committee Function Excellence
Training Center
Pembekalan dan Uji Sertifikasi Manajemen Risiko Multi Talenta BSG
Level 4 Consulting Excellence
Risk Management Certification Training and Center
Examination Level 4
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Nama Jabatan Nama Pelatihan Penyelenggara Tempat
Name Position Training Program Organizer Place
Anthon Komite Pelatihan Tata Kelola Perbankan dan Fungsi Komite TD Consultant BSG
Kojansow Committee Member Banking Governance and Committee Function Excellence
Training Center
Pembekalan dan Uji Sertifikasi Manajemen Risiko Multi Talenta BSG
Level 4 Consulting Excellence
Risk Management Certification Training and Center
Examination Level 4
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Galyanno Komite Pelatihan Tata Kelola Perbankan dan Fungsi Komite TD Consultant BSG
M. Maramis Committee Member Banking Governance and Committee Function Excellence
Training Center
Rina C. Komite Pelatihan Tata Kelola Perbankan dan Fungsi Komite TD Consultant BSG
Maindoka Committee Member Banking Governance and Committee Function Excellence
Training Center
Pembekalan dan Uji Sertifikasi Manajemen Risiko Multi Talenta BSG
Level 4 Consulting Excellence
Risk Management Certification Training and Center
Examination Level 4
Natalia M. Komite Pelatihan Tata Kelola Perbankan dan Fungsi Komite TD Consultant BSG
Roring Committee Member Banking Governance and Committee Function Excellence
Training Center
Partisipasi berkelanjutan dalam pelatihan tata kelola dan Continuous participation in governance and risk management
manajemen risiko meningkatkan kompetensi Komite Audit, training enhances the Audit Committee’s competencies, 627
mendukung pengawasan yang efektif, memperkuat kesadaran supporting effective oversight, strengthening risk awareness,
risiko, dan memastikan keselarasan dengan standar peraturan and ensuring alignment with evolving regulatory and industry
dan industri yang terus berkembang. standards
Pernyataan Komite Audit atas Efektivitas Sistem Pengendalian Internal dan
Manajemen Risiko
Statement of the Audit Committee on the Effectiveness of Internal Control
Systems and Risk Management
Sistem Pengendalian Internal dan Manajemen Risiko di BSG The Internal Control System (ICS) and Risk Management at
telah diimplementasikan dengan tujuan untuk memastikan BSG have been implemented with the objective of ensuring
aktivitas manajemen dalam mencapai tujuan organisasi berjalan that management activities in achieving organizational goals
secara efektif dan efisien. Efektivitas SPI tercermin pada run effectively and efficiently. The effectiveness of the ICS is
pencapaian pemenuhan tingkat kepatuhan Bank terhadap reflected in the fulfillment of the Bank’s compliance with various
berbagai peraturan-peraturan yang berlaku baik yang bersifat applicable internal and external regulations established by
internal maupun eksternal yang ditetapkan oleh Otoritas Jasa the Financial Services Authority (OJK), the effectiveness and
Keuangan, efektivitas dan efisiensi kegiatan operasional bank, efficiency of the bank’s operational activities, the application
penerapan manajemen risiko pada semua unit organisasi, of risk management across all organizational units, and
ketersediaan informasi dan laporan keuangan secara lengkap, the availability of complete, timely, and accurate financial
tepat waktu dan akurat, sehingga kegiatan Bank berjalan information and reports, ensuring that the Bank’s activities run
dengan lancar dan berkesinambungan (sustainable) dari waktu smoothly and sustainably over time.
ke waktu.
Tata Kelola Perusahaan
Good Corporate Governance
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Dewan komisaris selalu melakukan pemantauan dan The Board of Commissioners consistently monitors and
pengawasan terhadap pelaksanaan sistem pengendalian supervises the implementation of the internal control system
internal dan manajemen risiko secara umum termasuk berbagai and general risk management, including various policies
kebijakan yang ditetapkan Direksi, untuk memastikan proses established by the Board of Directors, to ensure that the
pengendalian internal Bank dan penerapan manajemen risiko Bank’s internal control processes and risk management
Bank berjalan secara efektif dan efisien. Dalam menjalankan implementation run effectively and efficiently. In performing
tugasnya, Dewan Komisaris dibantu oleh Komite Audit dan its duties, the Board of Commissioners is assisted by the Audit
Komite Pemantau Risiko. Pada pelaksanaannya, Direksi, Unit- Committee and the Risk Monitoring Committee. In practice,
unit kerja terkait, dan Satuan Kerja Audit Internal (SKAI) selalu the Board of Directors, relevant work units, and the Internal
melakukan pemantauan secara rutin dan berkesinambungan Audit Unit (IAU) continuously monitor the Bank’s internal
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
terhadap pelaksanaan pengendalian internal Bank dengan control implementation by comparing targets with realization.
membandingkan sasaran dengan realisasi. Risiko-risiko utama The Bank’s primary risks have become a major focus for early
Bank telah menjadi perhatian utama agar dapat diidentifikasi identification, with various mitigations prepared to address
secara dini dengan menyiapkan berbagai mitigasi untuk these risks. The Internal Audit Unit, a vital organizational organ
mengatasi risiko-risiko tersebut. Satuan Kerja Audit Internal of the bank supported by competent resources and adequate
yang merupakan organ organisasi vital bank dengan didukung certifications, effectively and efficiently performs the internal
sumber daya yang kompeten dengan sertifikasi yang memadai, audit function across all organizational units, both at the head
secara efektif dan efisien menjalankan fungsi audit internal office and branches, and consistently reports audit findings to
terhadap keseluruhan unit-unit organisasi baik di pusat the Audit Committee and the relevant Board of Directors for
maupun cabang dan selalu menyampaikan hasil temuan audit prompt and appropriate follow-up. As an organ assisting the
kepada Komite Audit dan Direksi yang membidangi agar dapat Commissioners, the Audit Committee consistently monitors
ditindaklanjuti secara cepat dan tepat. Komite Audit sebagai the effectiveness of the Internal Audit process and ensures
organ yang membantu Komisaris selalu melakukan pemantauan that the implementation of Internal Audit aligns with the plan
atas efektivitas jalannya Audit Internal dan memastikan bahwa established at the beginning of each year.
pelaksanaan Audit internal berjalan sesuai dengan rencana
yang ditetapkan setiap awal tahun.
628 Secara umum komitmen secara menyeluruh dan In general, a comprehensive and continuous commitment
berkesinambungan dalam melaksanakan sistem pengendalian to implementing the Bank’s internal control system and
internal dan manajemen risiko Bank telah dijalankan dengan risk management has been well-executed and adequately
baik dan memadai oleh seluruh jajaran manajemen, dalam maintained by all levels of management, including the Board
hal ini Direksi dan pejabat Bank, serta seluruh karyawan Bank of Directors, Bank officials, and all Bank employees, particularly
terutama unit-unit terkait dengan pemantauan intensif yang relevant units, under intensive and continuous monitoring by
dilakukan oleh Dewan Komisaris dari waktu ke waktu secara the Board of Commissioners over time.
berkesinambungan.
Independensi Komite Audit
Independence of the Audit Committee
Seluruh anggota Komite Audit merupakan pihak independen All members of the Audit Committee are independent parties
yang tidak memiliki hubungan keuangan, kepengurusan, who do not have any financial, managerial, share ownership, or
kepemilikan saham dan/atau hubungan dengan Bank, Dewan other relationships with the Bank, the Board of Commissioners,
Komisaris, Direksi atau Pemegang Saham. Dan tidak ada the Board of Directors, or the Shareholders. In addition, no
anggota komite yang merangkap menjadi anggota komite member holds concurrent positions in other committees.
lainnya. Independensi diwajibkan dan telah diatur dalam This independence requirement is mandated and regulated
Peraturan OJK No. 55/POJK.04/2015 tentang Pembentukan under OJK Regulation No. 55/POJK.04/2015 concerning the
dan Pedoman Pelaksanaan Kerja Komite Audit dengan tujuan Establishment and Implementation Guidelines of the Audit
agar anggota Komite Audit tidak terpengaruh oleh kepentingan Committee, with the objective of ensuring that Audit Committee
pribadi atau pihak lain dalam menyampaikan pendapat dan members remain free from personal or external influence in
melaksanakan tugasnya. expressing opinions and carrying out their duties.
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Aspek Independensi
SSM BWT AK GMM RCM NMR
Independence Aspect
Tidak memiliki hubungan keuangan dengan sesama anggota √ √ √ √ √ √
Komite Audit, Komite lainnya, Dewan Komisaris, Direksi, dan
Pemegang Saham Pengendali
No financial relationships with fellow Audit Committee members,
other committees, the Board of Commissioners, Board of Directors,
and Controlling Shareholders
Tidak memiliki hubungan kepengurusan di BSG, anak perusahaan, √ √ √ √ √ √
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
maupun perusahaan afiliasi
No managerial relationships within BSG, its subsidiaries, or
affiliated companies
Tidak memiliki hubungan keluarga dengan anggota Komite √ √ √ √ √ √
Audit lainnya, Dewan Komisaris, Direksi, dan Pemegang Saham
Pengendali
No familial relationships with other Audit Committee members,
the Board of Commissioners, Board of Directors, and Controlling
Shareholders
* Glosarium Komite Audit
Glossary of Audit Committee
SSM = Sam Sachrul Mamonto
BWT = Berty W. Togas
AK = Anthon Kojansow
GMM = Galyanno M. Maramis
RCM = Rina C. Maindoka
NMR = Natalia M. Roring
629
Kepatuhan penuh terhadap kriteria independensi di seluruh The full compliance with independence criteria across all
anggota Komite Audit memperkuat objektivitas, meningkatkan Audit Committee members reinforces objectivity, strengthens
integritas pengawasan, dan memastikan bahwa keputusan tata oversight integrity, and ensures that governance decisions are
kelola dibuat tanpa adanya konflik kepentingan. made free from conflicts of interest.
Tugas dan Tanggung Jawab Komite Audit
Duties and Responsibilities of the Audit Committee
Tugas dan tanggung jawab Komite Audit sebagaimana tertulis The duties and responsibilities of the Audit Committee, as
di dalam Piagam Komite antara lain adalah sebagai berikut: stipulated in the Audit Committee Charter, include the following:
1. Melakukan penelaahan atas informasi keuangan yang akan 1. Reviewing financial information to be disclosed by the
dikeluarkan Bank kepada publik dan/atau pihak otoritas Bank to the public and/or regulatory authorities, including
antara lain laporan keuangan, proyeksi, dan laporan lainnya financial statements, projections, and other reports related
terkait dengan informasi keuangan Bank; to the Bank’s financial information;
2. Melakukan penelaahan atas ketaatan terhadap peraturan 2. Reviewing compliance with laws and regulations related to
perundang-undangan yang berhubungan dengan the Bank’s activities;
kegiatan Bank;
3. Memberikan pendapat independen dalam hal terjadi 3. Providing independent opinions in the event of differences
perbedaan pendapat antara manajemen dan Akuntan atas of opinion between management and accountants
jasa yang diberikannya; regarding the services rendered;
4. Memberikan rekomendasi kepada Dewan Komisaris 4. Providing recommendations to the Board of Commissioners
mengenai penunjukan Akuntan yang didasarkan pada regarding the appointment of external auditors, based on
independensi, ruang lingkup penugasan, dan fee; independence, scope of engagement, and fees;
Tata Kelola Perusahaan
Good Corporate Governance
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5. Melakukan penelaahan atas pelaksanaan pemeriksaan 5. Reviewing the implementation of audits conducted by
oleh auditor internal dan mengawasi pelaksanaan tindak the internal auditor and overseeing the follow-up actions
lanjut oleh Direksi atas temuan auditor internal; taken by the Board of Directors on internal audit findings;
6. Menelaah pengaduan yang berkaitan dengan proses 6. Reviewing complaints related to the Bank’s accounting
akuntansi dan pelaporan keuangan Bank; processes and financial reporting;
7. Menelaah dan memberikan saran kepada Dewan Komisaris 7. Reviewing and providing advice to the Board of
terkait dengan adanya potensi benturan kepentingan Commissioners regarding potential conflicts of interest
Bank; within the Bank;
8. Menjaga kerahasiaan dokumen, data dan informasi Bank. 8. Maintaining the confidentiality of the Bank’s documents,
data, and information.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Wewenang Komite Audit
Authority of the Audit Committee
Dalam melaksanakan tugas Komite Audit mempunyai wewenang In carrying out its duties, the Audit Committee has the following
sebagai berikut: authorities:
1. Mengakses dokumen, data, dan informasi Bank tentang 1. Accessing documents, data, and information of the Bank
karyawan, dana, aset, dan sumber daya perusahaan yang concerning employees, funds, assets, and other corporate
diperlukan; resources as required;
2. Berkomunikasi langsung dengan karyawan, termasuk 2. Communicating directly with employees, including
Direksi dan pihak yang menjalankan fungsi audit internal, members of the Board of Directors, internal audit function
dan Akuntan terkait tugas dan tanggung jawab Komite personnel, and external auditors regarding matters related
Audit; to the Audit Committee’s duties and responsibilities;
3. Melibatkan pihak independen di luar anggota Komite Audit 3. Engaging independent external parties, if necessary, to
yang diperlukan untuk membantu pelaksanaan tugasnya assist in the execution of its duties;
(jika diperlukan);
630 4. Melakukan kewenangan lain yang diberikan oleh Dewan 4. Exercising other authorities granted by the Board of
Komisaris. Commissioners.
Kebijakan Rapat Komite Audit
Audit Committee Meeting Policy
Komite Audit secara rutin menyelenggarakan rapat internal The Audit Committee regularly conducts internal meetings in
sesuai dengan kebutuhan Bank, dengan frekuensi paling sedikit accordance with the Bank’s needs, with a minimum frequency
1 (satu) kali dalam 1 (satu) bulan, mengacu pada ketentuan dalam of once a month, in reference to OJK Regulation No. 17 of 2023
POJK No. 17 Tahun 2023 tentang Penerapan Tata Kelola bagi concerning the Implementation of Corporate Governance for
Bank Umum. Metode pengambilan keputusan dalam rapat Commercial Banks. Decisions in Audit Committee meetings are
Komite Audit dilakukan berdasarkan musyawarah untuk mufakat. made based on deliberation to reach consensus.
Rapat Komite Audit
Audit Committee Meetings
Sepanjang tahun 2025, tanggal pelaksanaan, agenda rapat dan Throughout 2025, the dates of meetings, meeting agendas, and
peserta rapat Komite Audit, sebagai berikut: participants of the Audit Committee meetings are as follows:
2025 Laporan Tahunan
Annual Report
Page 631
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Tanggal Rapat Agenda Rapat Peserta
No.
Meeting Date Meeting Agenda Participants
1. 12 Maret 2025 Hapus Buku 17
March 12, 2025 Write-off discussion
2. 16 Mei 2025 Kinerja keuangan, SDM & isu judi online 10
May 16, 2025 Financial performance, HR & online gambling issues
3. 17 Juni 2025 Evaluasi KAP 2024 & rencana seleksi KAP 2025 10
June 17, 2025 Evaluation of external auditor (2024) & selection plan (2025)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
4. 17 Juli 2025 Evaluasi kinerja komite, RBB, struktur organisasi, ICRO & fraud cabang 14
July 17, 2025 Committee performance review, business plan, organization structure,
Internal Control & Risk Officer & branch fraud cases
5. 18 Juli 2025 Perkembangan penyelesaian fraud 15
July 18, 2025 Fraud resolution progress
6. 18 Juli 2025 Finalisasi calon AP & KAP 7
July 18, 2025 Finalization of public accountant & audit firm candidates
7. 5 Agustus 2025 Hasil audit internal Semester I & koordinasi SKAI 8
August 5, 2025 Internal audit results (1H) & coordination with Internal Audit Unit
8. 21 Agustus 2025 Laporan pengawasan bisnis bank 18
August 21, 2025 Bank business monitoring report
9. 8 September 2025 SKAI, hasil pemeriksaan OJK & tindak lanjut 21
September 8, 2025 Internal audit structure, OJK findings & follow-up actions
10. 29 September 2025 Evaluasi kinerja komite 7
September 29, 2025 Committee performance evaluation
11. 1 Oktober 2025 Kepegawaian & umum 15 631
October 1, 2025 HR and general matters
12. 17 Oktober 2025 Strategi anti-fraud 15
October 17, 2025 Anti-fraud strategy implementation
13. 20 Oktober 2025 Sistem sanksi & tindak lanjut fraud 21
October 20, 2025 Sanction system & fraud case follow-up
14. 21 Oktober 2025 Rencana resolusi, recovery plan & penyertaan modal Resolution plan, 18
October 21, 2025 recovery plan & capital participation
15. 22 Oktober 2025 Revisi BPP pelayanan umum & aset 18
October 22, 2025 Revision of general services & asset management policies
16. 23 Oktober 2025 Revisi kebijakan perpajakan 15
October 23, 2025 Tax policy revision
17. 23 Oktober 2025 Revisi kebijakan keamanan siber 14
October 23, 2025 Cybersecurity policy revision
18. 13 November 2025 Evaluasi sistem Antifraud (FDS) 19
November 13, 2025 Evaluation of Fraud Detection System (FDS)
19. 28 November 2025 Pembahasan temuan SKAI 11
November 28, 2025 Discussion on internal audit findings
Frekuensi dan cakupan rapat Komite Audit yang tinggi The high frequency and breadth of Audit Committee meetings
menunjukkan pengawasan aktif, keterlibatan yang kuat dalam demonstrate active oversight, strong engagement in risk and
masalah risiko dan pengendalian, serta pendekatan proaktif control matters, and a proactive approach in addressing audit
dalam menangani temuan audit, mitigasi kecurangan, dan isu findings, fraud mitigation, and strategic governance issues.
tata kelola strategis.
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Good Corporate Governance
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Frekuensi dan Tingkat Kehadiran Rapat Komite Audit
Frequency and Attendance Rate of Audit Committee Meetings
Selama tahun 2025, Komite Audit Telah melaksanakan rapat Throughout 2025, the Audit Committee held 19 (nineteen)
sebanyak 19 (Sembilan belas) kali. Adapun frekuensi dan tingkat meetings. The frequency and attendance rate are presented as
kehadiran sebagai berikut: follows:
Jumlah Rapat Jumlah Kehadiran
Nama Jabatan Persentase
Number of Number of
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Name Position Attendance Rate
Meetings Attendances
Sam Sachrul Mamonto Komisaris / Ketua Komite Audit 19 kali 19 kali 100%
Commissioner/Chairman of 19 meetings 19 attendances
Audit Committee
Berty W. Togas Anggota 19 kali 19 kali 100%
Member 19 meetings 19 attendances
Anthon Kojansow Anggota 19 kali 19 kali 100%
Member 19 meetings 19 attendances
Galyanno M. Maramis Anggota 19 kali 5 kali 26,3%
Member 19 meetings 5 attendances
Rina C. Maindoka Anggota 19 kali 19 kali 100%
Member 19 meetings 19 attendances
Natalia M. Roring Anggota 19 kali 19 kali 100%
Member 19 meetings 19 attendances
632 Realisasi Program Kerja dan Pelaksanaan Tugas Komite Audit
Realization of Work Programs and Implementation of Audit Committee Duties
Selama tahun 2025 Komite Audit telah melaksanakan Throughout 2025, the Audit Committee has carried out a series
serangkaian kegiatan berdasarkan pedoman dan tata tertib of activities in accordance with its charter, working guidelines,
kerja serta program kerja yang telah ditetapkan. Adapun realisasi and established work programs. The realization of the Audit
program kerja Komite Audit tahun 2025 sebagai berikut: Committee’s work programs in 2025 is as follows:
a. Membuat Program Kerja Komite Audit Tahun 2024; a. Developed the Audit Committee Work Program for 2024;
b. Melakukan review dan evaluasi atas rencana kerja dan b. Reviewed and evaluated the work plan and implementation
pelaksanaan tugas Satuan Kerja Audit Intern (SKAI); of duties of the Internal Audit Unit (SKAI);
c. Melakukan pemantauan atas Laporan Hasil Pemeriksaan c. Monitored audit reports and follow-up actions on internal
dan Tindak Lanjut Temuan Audit SKAI; audit findings by SKAI;
d. Melakukan pemantauan dan evaluasi pelaksanaan tindak d. Monitored and evaluated the implementation of follow-
lanjut hasil pengawasan OJK dan auditor eksternal lainnya; up actions on supervisory findings from OJK and other
external auditors;
e. Melakukan pemantauan dan evaluasi pelaksanaan tindak e. Monitored and evaluated the follow-up on management
lanjut Manajemen Letter Kantor Akuntan Publik (KAP) dan letters issued by Public Accounting Firms (KAP) and other
Temuan Auditor eksternal lainnya; external audit findings;
f. Membuat rekomendasi mengenai Penunjukan Akuntan f. Provided recommendations regarding the appointment of
Publik dan Kantor Akuntan Publik (KAP) Pelaksana Audit Public Accountants and Public Accounting Firms (KAP) for
Tahunan Tahun Buku 2025 kepada Dewan Komisaris dan the Annual Audit of Financial Year 2025 to the Board of
dilaporkan kepada OJK; Commissioners and reported to OJK;
g. Membuat Laporan Evaluasi Pelaksanaan Tugas KAP, g. Prepared an evaluation report on the performance of the
berupa evaluasi kesesuaian Pelaksanaan Audit oleh KAP Public Accounting Firm, including assessment of audit
dengan Standar Audit yang berlaku; implementation in accordance with applicable auditing
standards;
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Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
h. Membuat Laporan Evaluasi terhadap Pelaksanaan/ h. Prepared an evaluation report on the implementation/
Realisasi Rencana Bisnis Bank (RBB) kepada Dewan realization of the Bank Business Plan (RBB) for submission
Komisaris, dan disampaikan kepada OJK; to the Board of Commissioners and OJK;
i. Melakukan kajian atas usulan revisi BPP dari beberapa unit i. Conducted reviews on proposed revisions of Company
kerja/ Divisi; Policies (BPP) from various work units/divisions;
j. Membuat Laporan Pengawasan Dewan Komisaris untuk j. Prepared the Board of Commissioners’ Supervisory
disampaikan pada RUPS Tahun Buku 2025; Report for submission at the Annual General Meeting of
Shareholders (AGMS) for Financial Year 2025;
k. Melakukan Telaah atas laporan Dewan Komisaris dan k. Reviewed reports of the Board of Commissioners and the
Direksi tentang Pokok-Pokok Audit Intern, dan disampaikan Board of Directors regarding key internal audit matters,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
kepada OJK; and submitted them to OJK;
l. Melakukan monitoring dan kajian atas Pendapatan l. Monitored and reviewed BSG operating income from
Operasional BSG, dari berbagai usaha bisnis; various business activities;
m. Membuat Kajian dan Rekomendasi terkait beberapa m. Prepared studies and recommendations on specific
masalah khusus, dan disampaikan kepada Dewan Komisaris issues, and submitted them to the Board of Commissioners
dan Direksi and the Board of Directors.
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
Komite Nominasi dan Remunerasi dibentuk oleh dan The Nomination and Remuneration Committee is established
bertanggung jawab kepada Dewan Komisaris yang bertugas by and accountable to the Board of Commissioners, with the
membantu Dewan Komisaris dalam melaksanakan tugasnya. primary function of assisting the Board of Commissioners in
Komite Remunerasi dan Nominasi merupakan salah satu
Organ Perseroan, bekerja sama dengan Divisi Human Capital
carrying out its duties. The Committee serves as one of the
Company’s governance organs, working in coordination with
633
sebagai perangkat yang dimiliki Direksi untuk pengharkatan the Human Capital Division as part of the Board of Directors’
sumber daya manusia sebagai strategic assets dan strategic supporting structure in managing human resources as strategic
partners, menganalisis kebijakan, monitoring pelaksanaan assets and strategic partners. The Committee is responsible for
mempersiapkan calon pemimpin yang akan datang yang analyzing policies, monitoring implementation, and preparing
memberikan contoh teladan serta perhatian yang seksama future leadership candidates who demonstrate exemplary
terhadap pelaksanaan Tata Kelola perusahaan yang baik, conduct and uphold strong commitment to the implementation
termasuk kebijakan dan besaran remunerasinya. of Good Corporate Governance, including policies and the
determination of remuneration.
Dasar Pembentukan Komite Nominasi dan Remunerasi
Basis for Establishment of the Nomination and Remuneration Committee
Pembentukan Nominasi dan Remunerasi BSG juga berpedoman The establishment of the Nomination and Remuneration
pada ketentuan sebagai berikut: Committee of BSG is guided by the following regulations:
a. Peraturan OJK No. 34/POJK.04/2014 tentang Komite a. OJK Regulation No. 34/POJK.04/2014 concerning
Nominasi dan Remunerasi Emiten atau Perusahaan Publik; Nomination and Remuneration Committees of Issuers or
Public Companies;
b. Peraturan OJK No. 45/POJK.03/2015 tentang Penerapan b. OJK Regulation No. 45/POJK.03/2015 concerning the
Tata Kelola dalam Pemberian Remunerasi Bagi Bank Implementation of Governance in Remuneration for
Umum; Commercial Banks;
c. Peraturan OJK No. 17/POJK.03/2023 tentang Penerapan c. OJK Regulation No. 17/POJK.03/2023 concerning the
Tata Kelola Bank Umum. Implementation of Governance for Commercial Banks.
Tata Kelola Perusahaan
Good Corporate Governance
Page 634
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Piagam Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Charter
Bank memiliki Piagam Komite Nominasi dan Remunerasi The Bank has established a Nomination and Remuneration
sebagaimana tertuang di dalam Keputusan Dewan Komisaris Committee Charter as stipulated in the Board of Commissioners
No. 01 Tahun 2018 tanggal 9 Maret 2018 tentang Pedoman Decree No. 01 of 2018 dated March 9, 2018 concerning the
dan Tata Tertib Kerja Komite Audit, Komite Pemantau Risiko Guidelines and Code of Conduct for the Audit Committee, Risk
dam Komite Nominasi dan Remunerasi. Adapun isi dari Piagam Monitoring Committee, and Nomination and Remuneration
Komite Nominasi dan Remunerasi tersebut meliputi: Committee. The Charter covers the following aspects:
1. Dasar 1. Basis
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2. Organisasi 2. Organization
» Kedudukan » Position
» Keanggotaan » Membership
» Persyaratan Keanggotaan » Membership Requirements
3. Rapat 3. Meetings
» Frekuensi Rapat » Meeting Frequency
» Risalah Rapat » Minutes of Meetings
4. Tugas, Tanggung Jawab, Wewenang dan Etika Kerja 4. Duties, Responsibilities, Authorities, and Code of Ethics
» Tugas dan Tanggung Jawab » Duties and Responsibilities
» Wewenang » Authorities
» Etika Kerja » Code of Ethics
» Waktu Kerja » Working Time
5. Mekanisme dan Hubungan Kerja antar Komite dengan 5. Mechanism and Working Relationship between the
Dewan Komisaris, Manajemen, Auditor Internal dan Auditor Committee and the Board of Commissioners, Management,
Eksternal Internal Auditors, and External Auditors
6. Pelaporan 6. Reporting
634 Masa Jabatan
Term of Office
Masa keanggotaan Anggota Komite Nominasi dan Remunerasi The term of office of the Nomination and Remuneration
terhitung sejak pengangkatan sampai dengan berakhirnya Committee members is counted from the date of appointment
periode masa jabatan Dewan Komisaris, selanjutnya dapat until the end of the term of office of the Board of Commissioners.
diperpanjang sesuai evaluasi Dewan Komisaris dengan tidak It may be extended based on the evaluation of the Board of
mengurangi hak Dewan Komisaris untuk memberhentikan Commissioners, without prejudice to the authority of the Board
sewaktu-waktu. of Commissioners to dismiss members at any time.
Kriteria Anggota Komite Nominasi dan Remunerasi
Criteria for Members of the Nomination and Remuneration Committee
Di dalam Piagam Komite Nominasi dan Remunerasi tercantum As stipulated in the Charter, members of the Nomination
akan kualifikasi seorang anggota Komite Nominasi dan and Remuneration Committee must meet the following
Remunerasi yaitu: qualifications:
a. Memiliki pengetahuan yang memadai tentang industri a. Possess adequate knowledge of the banking industry,
perbankan termasuk pula segala ketentuan dan peraturan including applicable laws and regulations;
serta perundang-undangan yang berlaku;
b. Pendengar yang baik, memiliki kemampuan analitis yang b. A good listener, with strong analytical skills and critical
kuat, dan berpikir kritis; thinking ability;
c. Berlatarbelakang pengetahuan dan pengalaman dibidang c. Have at least one member with knowledge and experience
keuangan dan manajemen risiko (sekurang-kurangnya) in finance and risk management;
satu anggota;
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
d. Berpengalaman dalam Manajemen Risiko Bisnis dan d. Possess experience in business and financial risk
Keuangan; management;
e. Mempunyai waktu yang cukup untuk menjalankan e. Have sufficient time to perform their duties;
tugasnya;
f. Mampu berkomunikasi dengan efektif; f. Be able to communicate effectively;
g. Memiliki sikap mental dan etika serta tanggung jawab g. Demonstrate strong integrity, professional ethics, and a
profesi yang tinggi. high sense of responsibility.
Struktur, Keanggotaan dan Keahlian Komite Nominasi dan Remunerasi
Structure, Membership, and Expertise of the Nomination and
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Remuneration Committee
Struktur Structure
1. Komite Nominasi dan Remunerasi diketuai oleh Komisaris 1. The Nomination and Remuneration Committee is chaired
lndependen merangkap sebagai anggota; by an Independent Commissioner who concurrently
serves as a member;
2. Yang dimaksud dengan lndependen adalah memenuhi 2. “Independent” refers to individuals who meet the following
kriteria dibawah ini: criteria:
a. Bukan merupakan orang yang bekerja atau a. Not a person who has worked or had authority and
mempunyai wewenang dan tanggung jawab untuk responsibility for planning, leading, controlling, or
merencanakan, memimpin, mengendalikan, atau supervising the Bank’s activities within the past 6 (six)
mengawasi kegiatan Bank dalam waktu 6 (enam) months;
bulan terakhir;
b. Tidak mempunyai saham baik langsung maupun tidak b. Does not own shares in the Bank, either directly or
langsung pada Bank; indirectly;
c. Tidak mempunyai hubungan afiliasi dengan Bank, c. Does not have any affiliation with the Bank, members 635
anggota Dewan Komisaris, anggota Direksi, atau of the Board of Commissioners, Board of Directors, or
Pemegang Saham Pengendali; dan Controlling Shareholders;
d. Tidak mempunyai hubungan usaha baik langsung d. Does not have any direct or indirect business
maupun tidak langsung yang berkaitan dengan relationship related to the Bank’s business activities;
kegiatan usaha Bank;
e. Bukan merupakan orang dalam Kantor Akuntan e. Is not a member of a Public Accounting Firm, Legal
Publik, Kantor Konsultan Hukum, Kant or Jasa Penilai Consultant Firm, Public Appraisal Firm, or any other
Publik atau pihak lain yang memberi jasa asuransi, jasa party providing assurance, non-assurance, valuation,
non asuransi, jasa penilai dan/atau jasa konsultasi lain or consulting services to the Bank within the past 6
kgpada Bank dalam waktu 6 (enam) bulan terakhir. (six) months.
Posisi Periode
Nama Jabatan di Komite Dasar Pengangkatan Jabatan
Name Position Position in Basis of Appointment Term of
Committee Office
Djafar Alkatiri Komisaris Independen Ketua Surat Keputusan Direksi No. 049/SK-HC/DIR/ 2025–2026
Independent Chairman IV/2025 tanggal 8 April 2025
Commissioner Board of Directors Decree No. 049/SK-HC/DIR/
IV/ 2025 dated April 8, 2025
Max R.M. Komisaris Anggota Surat Keputusan Direksi No. 049/SK-HC/DIR/ 2025–2026
Kembuan Commissioner Member IV/2025 tanggal 8 April 2025
Board of Directors Decree No. 049/SK-HC/DIR/
IV/ 2025 dated April 8, 2025
Wenda W. Pemimpin Divisi Anggota Surat Keputusan Direksi No. 049/SK-HC/DIR/ 2025–2026
Rumambi Human Capital Member IV/2025 tanggal 8 April 2025
Head of Human Board of Directors Decree No. 049/SK-HC/DIR/
Capital Division IV/ 2025 dated April 8, 2025
Tata Kelola Perusahaan
Good Corporate Governance
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Komposisi ini mencerminkan perpaduan yang seimbang antara The composition reflects a balanced mix of oversight and
pengawasan dan keahlian operasional, menggabungkan operational expertise, combining independent supervision
pengawasan independen dengan kepemimpinan sumber daya with human capital leadership to strengthen governance,
manusia untuk memperkuat tata kelola, perencanaan suksesi, succession planning, and remuneration effectiveness.
dan efektivitas remunerasi.
Profil Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Profile
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Max R.M. Kembuan Djafar Alkatiri Wenda W. Rumambi
Anggota Ketua Anggota
Member Chairman Member
636
Djafar Alkatiri
Ketua
Chairman
56 tahun
56 years old
Djafar Alkatiri menjabat sebagai Ketua Komite Remunerasi dan Djafar Alkatiri has served as Chairman of the Nomination and
Nominasi Bank SulutGo sejak tanggal 8 April 2025 sesuai dengan Remuneration Committee of Bank SulutGo since April 8, 2025, based
Surat Keputusan No. 049/SK-HC/DIR/IV/2025. Informasi detail dapat on Decree No. 049/SK-HC/DIR/IV/2025. Further details are available
dilihat pada Bab Profil Perusahaan bagian Profil Dewan Komisaris di in the Company Profile section under the Board of Commissioners
halaman 87. Profile on page 87.
Max R.M. Kembuan
Anggota
Member
68 tahun
68 years old
Max R.M Kembuan menjabat sebagai Anggota Komite Remunerasi Max R.M. Kembuan has served as a Member of the Nomination and
dan Nominasi Bank SulutGo sejak tanggal 8 April 2025 sesuai dengan Remuneration Committee of Bank SulutGo since April 8, 2025, based
Surat Keputusan No. 049/SK-HC/DIR/IV/2025. Informasi detail dapat on Decree No. 049/SK-HC/DIR/IV/2025. Further details are available
dilihat pada Bab Profil Perusahaan bagian Profil Dewan Komisaris di in the Company Profile section under the Board of Commissioners
halaman 86. Profile on page 86.
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Annual Report
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Wenda W. Rumambi
Anggota
Member
48 tahun
48 years old
Wenda W. Rumambi menjabat sebagai Anggota Komite Remunerasi Wenda W. Rumambi has served as an ex-officio Member of the
dan Nominasi Bank SulutGo sejak tanggal 8 April 2025 sesuai dengan Nomination and Remuneration Committee of Bank SulutGo since
Surat Keputusan No. 049/SK-HC/DIR/IV/2025. Informasi detail dapat April 8, 2025, based on Decree No. 049/SK-HC/DIR/IV/2025. Further
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dilihat pada Bab Profil Perusahaan bagian Profil Pejabat Senior di details are available in the Company Profile section under the Senior
halaman 104. Management Profile on page 104.
Pendidikan dan Pelatihan Komite Nominasi dan Remunerasi
Education and Training of the Nomination and Remuneration Committee
Sepanjang Tahun 2025, anggota komite Nominasi dan Throughout 2025, members of the Nomination and
Remunerasi telah melaksanakan pendidikan atau pelatihan Remuneration Committee have participated in the following
sebagai berikut: education and training programs:
Nama Jabatan Nama Pelatihan Penyelenggara Tempat
Name Position Training Program Organizer Place
Djafar Alkatiri Komisaris Independen Dapat dilihat pada Bab ini Bagian Pelatihan - -
Independent Dewan Komisaris halaman 572 dalam Laporan
Commissioner Tahunan ini
Refer to the Board of Commissioners Training
section on page 572 of this Annual Report
637
Max R.M. Komisaris Dapat dilihat pada Bab ini Bagian Pelatihan - -
Kembuan Commissioner Dewan Komisaris halaman 572 dalam Laporan
Tahunan ini
Refer to the Board of Commissioners Training
section on page 572 of this Annual Report
Wenda W. Pemimpin Divisi Human Kegiatan Focus Group Discussion (FGD) Otoritas Jasa Medan
Rumambi Capital Penyelarasan Pemahaman/Persepsi Keuangan
Head of Human Capital Focus Group Discussion (FGD) on Alignment of Financial Services
Division Understanding/Perception Authority
Pemeliharaan Kompetensi – Sertifikasi PT Multi Talenta Online Zoom
Manajemen Risiko Jenjang 6/Level 4 Consulting
Competency Maintenance – Risk Management
Certification Level 6/Level 4
Entrepreneurial Marketing Leadership by MarkPlus BSG Head
Hermawan Kartajaya Office
Entrepreneurial Marketing Leadership by
Hermawan Kartajaya
Workshop POJK dan Tata Kelola Perbankan Divisi Kepatuhan BSG
POJK and Banking Governance Workshop Compliance Division Excellence
Center
Pengembangan kompetensi yang berkelanjutan, khususnya The continuous development of competencies, particularly in
dalam tata kelola, manajemen risiko, dan kepemimpinan, governance, risk management, and leadership, strengthens the
memperkuat efektivitas Komite dalam mengawasi kebijakan Committee’s effectiveness in overseeing remuneration policies
remunerasi dan mendukung manajemen talenta yang and supporting sustainable talent management within the Bank.
berkelanjutan di dalam Bank.
Tata Kelola Perusahaan
Good Corporate Governance
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Indenpendensi Komite Nominasi dan Remunerasi
Independence of the Nomination and Remuneration Committee
Seluruh anggota Komite Nominasi dan Remunerasi yang berasal All members of the Nomination and Remuneration Committee
dari pihak independen tidak memiliki hubungan keuangan, who are independent parties do not have any financial,
kepengurusan, kepemilikan saham dan/atau hubungan managerial, share ownership, and/or familial relationships
keluarga dengan Dewan Komisaris, Direksi dan/atau Pemegang with the Board of Commissioners, Board of Directors, and/or
Saham Pengendali atau hubungan dengan bank, yang dapat Controlling Shareholders, or any relationships with the Bank
mempengaruhi kemampuannya bertindak independen. that could affect their ability to act independently.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Transparansi independensi Komite Nominasi dan Remunerasi The transparency of the independence of the Nomination and
disajikan dalam tabel berikut: Remuneration Committee is presented in the following table:
Aspek Independensi
DJ MRMK WWR
Independence Aspect
Tidak memiliki hubungan keuangan dengan sesama anggota Komite, komite lainnya, Dewan √ √ √
Komisaris, Direksi, dan Pemegang Saham Pengendali
No financial relationships with fellow committee members, other committees, the Board of
Commissioners, Board of Directors, and Controlling Shareholders
Tidak memiliki hubungan kepengurusan di BSG, anak perusahaan, maupun perusahaan √ √ √
afiliasi
No managerial relationships within BSG, its subsidiaries, or affiliated companies
Tidak memiliki hubungan keluarga dengan anggota Komite lainnya, Dewan Komisaris, √ √ √
Direksi, dan Pemegang Saham Pengendali
638 No familial relationships with other committee members, the Board of Commissioners,
Board of Directors, and Controlling Shareholders
* Glosarium Komite Nominasi dan Remunerasi
Glossary of Nomination and Remuneration Committee
DA = Djafar Alkatiri
MRMK = Max R.M. Kembuan
WWR = Wenda W. Rumambi
Kepatuhan penuh terhadap kriteria independensi oleh seluruh Full adherence to independence criteria by all members
anggota memperkuat objektivitas dalam keputusan nominasi strengthens objectivity in nomination and remuneration
dan remunerasi, serta menghasilkan hasil yang adil, transparan, decisions, ensuring fair, transparent, and governance-aligned
dan selaras dengan tata kelola perusahaan. outcomes.
Tugas dan Tanggung Jawab Komite Nominasi dan Remunerasi
Duties and Responsibilities of the Nomination and Remuneration Committee
Berdasarkan Pedoman dan Tata tertib Kerja Komite Nominasi Based on the Guidelines and Code of Conduct of the
dan Remunerasi, tugas dan tanggung jawab Komite Nominasi Nomination and Remuneration Committee, the duties and
dan Remunerasi antara lain adalah sebagai berikut: responsibilities of the Committee include the following:
1. Membantu Dewan Komisaris dalam mengusulkan kepada 1. Assisting the Board of Commissioners in proposing to the
Rapat Umum Pemegang Saham (RUPS) mengenai sistem General Meeting of Shareholders (GMS) the nomination
dan prosedur nominasi bagi anggota Dewan Komisaris; system and procedures for members of the Board of
Commissioners;
2. Membantu Dewan Komisaris memberikan rekomendasi 2. Assisting the Board of Commissioners in providing
kepada calon-calon pengurus bank yang diusulkan pada recommendations on candidates for the Bank’s
Rapat Umum Pemegang Saham (RUPS); management to be proposed at the General Meeting of
Shareholders (GMS);
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
3. Membantu anggota Dewan Komisaris dalam mengusulkan 3. Assisting the Board of Commissioners in proposing to the
kepada Rapat Umum Pemegang Saham (RUPS) mengenai General Meeting of Shareholders (GMS) the performance
sistem penilaian kinerja Dewan Komisaris dan Direksi; evaluation system for the Board of Commissioners and the
Board of Directors;
4. Mengevaluasi secara periodik jumlah dan komposisi 4. Periodically evaluating the number and composition of the
Dewan Komisaris dan Direksi; Board of Commissioners and the Board of Directors;
5. Membantu Dewan Komisaris dalam mengusulkan kepada 5. Assisting the Board of Commissioners in proposing to the
Rapat Umum Pemegang Saham (RUPS) mengenai sistem General Meeting of Shareholders (GMS) the remuneration
remunerasi bagi Dewan Komisaris dan Direksi; system for the Board of Commissioners and the Board of
Directors;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
6. Membantu Dewan Komisaris dalam menyusun sistem 6. Assisting the Board of Commissioners in formulating
kompensasi bagi pejabat eksekutif Bank; compensation systems for the Bank’s executive officers;
7. Membantu Dewan Komisaris dalam memberikan penilaian 7. Assisting the Board of Commissioners in assessing pension
terhadap sistem pensiun dan sistem kompensasi serta schemes, compensation systems, and other benefits in the
manfaat lainnya dalam hal pengurangan karyawan; event of workforce reductions;
8. Membantu Dewan Komisaris dalam menyusun Kebijakan 8. Assisting the Board of Commissioners in formulating
Suksesi Anggota Direksi. succession policies for members of the Board of Directors.
Wewenang Komite Nominasi dan Remunerasi
Authority of the Nomination and Remuneration Committee
Dewan Komisaris memberikan kewenangan kepada Komite The Board of Commissioners grants the Nomination and
Nominasi dan Remunerasi dengan lingkup tanggung jawab Remuneration Committee the authority, within its scope of
untuk: responsibilities, to:
1. Mencari informasi yang diperlukan dari pihak-pihak internal 1. Obtain necessary information from internal parties,
Bank termasuk pegawai, dan pihak-pihak eksternal. including employees, as well as external parties.
2. Mendapatkan masukan atau saran dari para profesional di 2. Obtain input or advice from external professionals relevant 639
luar Bank yang berkaitan dengan tugasnya. to its duties.
3. Dalam melaksanakan tugasnya Komite Nominasi dan 3. Maintain effective working relationships with the Board
Remunerasi akan memelihara hubungan kerja yang efektif of Commissioners, management, internal auditors, and
dengan Komisaris, Manajemen Auditor intern dan auditor external auditors in carrying out its duties.
ekstern.
Kebijakan Rapat Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Meeting Policy
1. Rapat Komite Nominasi dan Remunerasi mengadakan 1. The Committee also conducts periodic meetings at least
rapat periodik sekurang-kurangnya 1 (satu) kali dalam 3 once every three (3) months by inviting the Bank’s Internal
(tiga) bulan dengan mengundang Auditor Internal Bank; Auditor;
2. Rapat Komite Nominasi dan Remunerasi hanya dapat 2. Meetings of the Nomination and Remuneration Committee
dilaksanakan apabila dihadiri oleh paling kurang 51% dari can only be held if attended by at least 51% of the members,
jumlah anggota termasuk seorang Komite independen dan including an independent committee member and/or
pihak independen; independent party;
3. Keputusan rapat Komite Nominasi dan Remunerasi 3. Decisions are made based on deliberation to reach
dilakukan berdasarkan musyawarah mufakat; consensus;
4. Dalam hal tidak terjadi musyawarah mufakat, pengambilan 4. In the absence of consensus, decisions are made by
Keputusan dilakukan berdasarkan suara terbanyak. majority vote. Meeting resolutions are deemed valid if
Keputusan rapat Komite Nominasi dan Remunerasi agreed upon by more than half of the members present;
dianggap sah, apabila disepakati oleh lebih dari ½ (satu
perdua) jumlah anggota Komite Nominasi dan Remunerasi
yang hadir;
Tata Kelola Perusahaan
Good Corporate Governance
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5. Perbedaan pendapat (dissenting opinion) yang terjadi 5. Any dissenting opinions arising during meetings must be
dalam rapat Komite Nominasi dan Remunerasi wajib clearly recorded in the minutes of meeting, along with the
dicantumkan secara jelas dalam risalah rapat beserta reasons for such differences.
alasan perbedaan pendapat tersebut.
Rapat Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Meetings
Sepanjang tahun 2025, tanggal pelaksanaan, agenda rapat Throughout 2025, the meeting dates, agendas, and attendance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dan peserta rapat Komite Nominasi dan Remunerasi, sebagai of the Nomination and Remuneration Committee are presented
berikut: as follows:
Tanggal Rapat Agenda Rapat Peserta
No.
Meeting Date Meeting Agenda Participants
1. 11 Februari 2025 Penyesuaian upah honorarium pegawai kontrak tahun 2025 3
February 11, 2025 Adjustment of honorarium for contract employees in 2025
2. 12 Februari 2025 Tunjangan khusus pejabat 3
February 12, 2025 BSG Special allowances for BSG officials
3. 17 Juni 2025 Penilaian rekam jejak terkait sanksi dan integritas 3
June 17, 2025 Track record assessment regarding sanctions and integrity
4. 17 Juli 2025 Persiapan nominasi Direksi dan Komisaris periode 2026–2031 3
July 17, 2025 Preparation for nomination of Board of Directors and Commissioners for
2026–2031 period
5. 18 Juli 2025 Remunerasi pegawai BSG 3
640 July 18, 2025 BSG employee remuneration
Frekuensi dan Tingkat Kehadiran Rapat Komite Nominasi dan Remunerasi
Frequency and Attendance Rate of Nomination and Remuneration
Committee Meetings
Selama tahun 2025, Komite Nominasi dan Remunerasi Telah Throughout 2025, the Nomination and Remuneration
melaksanakan rapat sebanyak 5 (lima) kali. Adapun frekuensi Committee held 5 (five) meetings. The frequency and
dan tingkat kehadiran sebagai berikut: attendance rate are presented as follows:
Jumlah Rapat Jumlah Kehadiran Persentase
Nama Jabatan
Number of Number of Attendance
Name Position
Meetings Attendances Rate
Djafar Alkatiri Komisaris Independen 5 kali 5 kali 100%
Independent Commissioner 5 meetings 5 attendances
MaxR.M. Kembuan Komisaris 5 kali 5 kali 100%
Commissioner 5 meetings 5 attendances
Wenda W. Rumambi Pemimpin Divisi Human Capital 5 kali 5 kali 100%
Head of Human Capital Division 5 meetings 5 attendances
2025 Laporan Tahunan
Annual Report
Page 641
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Realisasi Program Kerja dan Pelaksanaan Tugas Komite Nominasi dan Remunerasi
Realization of Work Programs and Implementation of Duties of the Nomination
and Remuneration Committee
Sepanjang tahun 2025, Komite Nominasi dan Remunerasi telah Throughout 2025, the Nomination and Remuneration
menyusun dan merealisasikan program kerja sebagai berikut: Committee has developed and implemented the following work
programs:
1. Melakukan evaluasi secara keseluruhan terhadap 1. Conducted a comprehensive evaluation of BSG
kebijakan remunerasi BSG; remuneration policies;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2. Memberikan rekomendasi kepada Dewan Komisaris 2. Provided recommendations to the Board of Commissioners
mengenai: regarding:
i. Kebijakan remunerasi yang layak bagi Dewan i. Appropriate remuneration policies for the Board
Komisaris dan Direksi untuk disampaikan kepada of Commissioners and the Board of Directors to be
Rapat Umum Pemegang Saham (RUPS); submitted to the General Meeting of Shareholders
(GMS);
ii. Kebijakan remunerasi yang layak bagi pejabat ii. Appropriate remuneration policies for Executive
Eksekutif dan Pegawai secara keseluruhan untuk Officers and employees as a whole to be submitted to
disampaikan kepada Direksi; the Board of Directors;
iii. Menyusun dan memberikan rekomendasi mengenai iii. The formulation and recommendation of systems and
sistem serta prosedur pemilihan dan/atau procedures for the selection and/or replacement of
penggantian anggota Dewan Komisaris dan Direksi members of the Board of Commissioners and the
kepada Dewan Komisaris untuk disampaikan dalam Board of Directors to be submitted by the Board of
RUPS; Commissioners to the GMS;
iv. Memberikan rekomendasi mengenai anggota Dewan iv. Recommendations regarding candidates for the
Komisaris dan/atau Direksi kepada Dewan Komisaris Board of Commissioners and/or the Board of Directors
untuk disampaikan kepada RUPS; to be submitted by the Board of Commissioners to the
GMS; 641
v. Membantu Dewan Komisaris dalam Menyusun v. Assisting the Board of Commissioners in formulating
dan mengevaluasi sistem penggajian, pemberian and evaluating salary structures, allowances, and
tunjangan dan fasilitas bagi Dewan Komisaris dan facilities for the Board of Commissioners and the
Direksi; Board of Directors;
vi. Membantu Dewan Komisaris dalam memberikan vi. Assisting the Board of Commissioners in providing
rekomendasi tentang sistem pengupahan, pemberian recommendations on employee compensation
tunjangan dan fasilitas karyawan; systems, including allowances and benefits;
vii. Membantu Dewan komisaris dalam memberikan vii. Assisting the Board of Commissioners in providing
rekomendasi tentang opsi kepada Dewan Komisaris, recommendations on incentive schemes for the
Direksi dan Karyawan, antara lain opsi saham; Board of Commissioners, Board of Directors, and
employees, including share-based options;
viii. Membantu Dewan Komisaris dalam memberikan viii. Assisting the Board of Commissioners in providing
rekomendasi tentang sistem pensiun bagi karyawan. recommendations on employee pension systems.
Kebijakan Suksesi Direksi
Board of Directors Succession Policy
Perencanaan suksesi Direksi merupakan tanggung jawab Succession planning for the Board of Directors is the
Komite Nominasi dan Remunerasi dalam mempersiapkan responsibility of the Nomination and Remuneration Committee
regenerasi dan menjaga kesinambungan kepemimpinan in preparing leadership regeneration and ensuring the
Bank di masa mendatang. Dalam rangka mewujudkan continuity of the Bank’s leadership in the future. In order to
proses dan mekanisme pemilihan dan penggantian anggota ensure that the selection and replacement process for members
Direksi dan Dewan Komisaris yang transparan, akuntabel of the Board of Directors and the Board of Commissioners is
dan dapat dipertanggungjawabkan maka pengangkatan conducted in a transparent, accountable, and responsible
dan pemberhentian dilakukan berdasarkan prinsip-prinsip manner, appointments and dismissals are carried out based
profesionalisme dalam prinsip GCG. on professionalism and Good Corporate Governance (GCG)
principles.
Tata Kelola Perusahaan
Good Corporate Governance
Page 642
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Prosedur kebijakan suksesi Direksi BSG dalam The procedures for the Board of Directors succession policy
merekomendasikan calon anggota Direksi kepada RUPS dapat in recommending candidates to the General Meeting of
dilihat pada bagan di bawah ini: Shareholders (GMS) are illustrated in the diagram below:
01 02 03 04
Identifikasi dan Rekomendasi
Usulan Calon Direksi kepada Persetujuan oleh Fit & Proper Test oleh Otoritas
Calon Direksi
Pemegang Saham Pemegang Saham Jasa Keuangan (OJK)
Identification and Recommendation
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Proposed Board of Directors Approval by Shareholders Fit & Proper Test by the Otoritas Jasa
of Candidates for the
Candidates to Shareholders Keuangan (OJK)
Board of Directors
Komite Nominasi dan Dewan Komisaris atas dasar Persetujuan atas calon yang Calon yang telah disetujui oleh
Remunerasi mengidentifikasi saran dari Komite Nominasi dan telah diajukan oleh Pemegang Pemegang Saham diajukan ke OJK
calon yang memenuhi kriteria. Remunerasi menyampaikan Saham melalui mekanisme RUPS. untuk fit and proper test. Persetujuan
Kemudian memberikan usulan calon kepada Pemegang fit and proper test oleh OJK menjadi
Approval of the candidates that
rekomendasi kepada Dewan Saham. dasar bagi penetapan Direksi.
have been proposed by the
Komisaris.
The Board of Commissioners, Shareholders through the AGMS Candidates who have been approved by
The Nomination and Remuneration based on the advice of the mechanism. the Shareholders are submitted to the OJK
Committee identifies candidates Nomination and Remuneration for a fit and proper test. Approval of the fit
who meet the criteria. Then Committee, submits the proposed and proper test by the OJK becomes the
provides recommendations to the candidates to the Shareholders. basis for the appointment of the Board of
Board of Commissioners. Directors.
Penetapan
Penetapan dilakukan oleh Pemegang Saham
Determination made by Shareholders
642
Komite Pemantau Risiko
Risk Monitoring Committee
Sesuai Peraturan OJK Nomor 17 tahun 2023 tentang Penerapan In accordance with Financial Services Authority Regulation
Tata Kelola bagi Bank Umum, Komite Pemantau Risiko No. 17 of 2023 concerning the Implementation of Governance
merupakan alat kelengkapan Dewan Komisaris yang berfungsi for Commercial Banks, the Risk Monitoring Committee is a
memonitor risiko dan menilai toleransi risiko yang dapat diambil supporting body of the Board of Commissioners that functions
oleh Bank, mengevaluasi perbaikan yang dilakukan atas to monitor risks and assess the level of risk tolerance that
kebijakan, prosedur dan praktik manajemen risiko Bank guna can be assumed by the Bank. The Committee also evaluates
memastikan telah dilakukannya pengelolaan risiko dengan improvements made to the Bank’s risk management policies,
baik, terutama pada pengelolaan risiko kredit, risiko pasar, risiko procedures, and practices to ensure that risks are managed
likuiditas, risiko operasional, dan risiko bank lainnya. effectively, particularly credit risk, market risk, liquidity risk,
operational risk, and other banking risks.
2025 Laporan Tahunan
Annual Report
Page 643
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Dasar Pembentukan Komite Pemantau Risiko
Basis for the Establishment of the Risk Monitoring Committee
Pembentukan Komite Pemantau Risiko BSG juga berpedoman The establishment of BSG Risk Monitoring Committee is also
pada ketentuan sebagai berikut: guided by the following regulations:
1. Peraturan OJK No. 18/POJK.03/2016 tentang Penerapan 1. OJK Regulation No. 18/POJK.03/2016 concerning the
Manajemen Risiko Bagi Bank Umum; Implementation of Risk Management for Commercial
Banks;
2. Peraturan OJK No. 38/POJK.03/2016 tentang Penerapan 2. OJK Regulation No. 38/POJK.03/2016 concerning Risk
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Manajemen Risiko dan Penggunaan Teknologi Informasi Management Implementation and the Use of Information
oleh Bank Umum; Technology by Commercial Banks;
3. Peraturan OJK No. 46/POJK.03/2017 tentang Pelaksanaan 3. OJK Regulation No. 46/POJK.03/2017 concerning
Fungsi Kepatuhan Bank Umum. the Implementation of the Compliance Function for
Commercial Banks.
4. Peraturan OJK No. 17 tahun 2023 tentang Penerapan Tata 4. OJK Regulation No. 17 of 2023 concerning the
Kelola Bank Umum; Implementation of Governance for Commercial Banks;
Piagam Komite Pemantau Risiko
Risk Monitoring Committee Charter
Bank memiliki Piagam Komite Pemantau Risiko sebagaimana The Bank has established a Risk Monitoring Committee Charter
tertuang di dalam Keputusan Dewan Komisaris No. 01 Tahun as stipulated in the Decree of the Board of Commissioners
2018 tanggal 9 Maret 2018 tentang Pedoman dan Tata Tertib No. 01 of 2018 dated March 9, 2018 concerning the Guidelines
Kerja Komite Audit, Komite Pemantau Risiko dan Komite and Code of Conduct for the Audit Committee, Risk Monitoring
Nominasi dan Remunerasi, Adapun isi dari Piagam Komite Committee, and Nomination and Remuneration Committee.
Pemantau Risiko tersebut meliputi: The Charter includes: 643
1. Tujuan 1. Objectives;
2. Organisasi 2. Organization
» Kedudukan » Position
» Keanggotaan » Membership
» Persyaratan Keanggotaan » Membership Requirements
3. Rapat 3. Meetings
» Frekuensi Rapat » Meeting Frequency
» Risalah Rapat » Minutes of Meeting
4. Tugas, Tanggung Jawab, Wewenang dan Etika Kerja 4. Duties, Responsibilities, Authorities, and Code of Ethics
» Tugas dan Tanggung Jawab » Duties and Responsibilities
» Wewenang » Authorities
» Etika Kerja » Code of Ethics
» Waktu Kerja » Working Time
5. Mekanisme dan Hubungan Kerja antar Komite dengan 5. Mechanism and Working Relationship between the
Dewan Komisaris, Manajemen, Auditor Internal dan Auditor Committee and the Board of Commissioners, Management,
Eksternal; Internal Auditors, and External Auditors;
6. Pelaporan; 6. Reporting;
7. Evaluasi Mandiri. 7. Self-Assessment.
Tata Kelola Perusahaan
Good Corporate Governance
Page 644
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Masa Jabatan
Term of Office
Masa keanggotaan Anggota Komite Pemantau Risiko terhitung The term of office of members of the Risk Monitoring Committee
sejak pengangkatan sampai dengan berakhirnya periode masa commences from the date of appointment until the end of the
jabatan Dewan Komisaris, selanjutnya dapat diperpanjang term of the Board of Commissioners and may be extended
sesuai evaluasi Dewan Komisaris dengan tidak mengurangi hak based on evaluation by the Board of Commissioners, without
Dewan Komisaris untuk memberhentikan sewaktu-waktu. prejudice to the Board’s right to dismiss members at any time.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kriteria Anggota Komite Pemantau Risiko
Criteria of Risk Monitoring Committee Members
Di dalam ketentuan Komite Pemantau Risiko tercantum akan The qualifications for members of the Risk Monitoring
kualifikasi seorang anggota Komite Pemantau Risiko yaitu: Committee include:
1. Memiliki pengetahuan yang memadai tentang industri 1. Adequate knowledge of the banking industry, including
perbankan termasuk pula segala ketentuan dan peraturan applicable laws and regulations;
serta perundang-undangan yang berlaku;
2. Pendengar yang baik, memiliki kemampuan analitis yang 2. A good listener, with strong analytical skills and critical
kuat, dan berpikir kritis; thinking ability;
3. Berlatar belakang pengetahuan dan pengalaman dibidang 3. At least one member with educational background and
keuangan atau audit (sekurang-kurangnya) satu anggota; experience in finance or audit;
4. Berpengalaman dalam Manajemen Risiko Bisnis dan 4. Experience in business and financial risk management;
Keuangan;
5. Mempunyai waktu yang cukup untuk menjalankan 5. Sufficient time commitment to perform duties;
644 tugasnya;
6. Mampu berkomunikasi dengan efektif; 6. Effective communication skills;
7. Memiliki sikap mental dan etika serta tanggung jawab 7. High integrity, professional ethics, and sense of
profesi yang tinggi Masa Jabatan. responsibility.
Struktur, Keanggotaan dan Keahlian Komite Pemantau Risiko
Structure, Membership, and Expertise of the Risk Monitoring Committee
Struktur Structure
1. Komite Pemantau Risiko diketuai oleh Komisaris 1. The Risk Monitoring Committee is chaired by an
lndependen merangkap sebagai anggota; Independent Commissioner who also serves as a member;
2. Yang dimaksud dengan lndependen adalah memenuhi 2. Independence is defined by the following criteria:
kriteria di bawah ini:
a. Bukan merupakan orang yang bekerja atau a. Not having been employed or having authority and
mempunyai wewenang dan tanggung jawab untuk responsibility to plan, lead, control, or supervise the
merencanakan, memimpin, mengendalikan, atau Bank’s activities within the last 6 (six) months;
mengawasi kegiatan Bank dalam waktu 6 (enam)
bulan terakhir;
b. Tidak mempunyai saham baik langsung maupun tidak b. Not holding shares in the Bank, either directly or
langsung pada Bank; indirectly;
c. Tidak mempunyai hubungan afiliasi dengan Bank, c. Not having any affiliation with the Bank, members of
anggota Dewan Komisaris, anggota Direksi, atau the Board of Commissioners, Board of Directors, or
Pemegang Saham Pengendali; Controlling Shareholders;
2025 Laporan Tahunan
Annual Report
Page 645
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
d. Tidak mempunyai hubungan usaha baik langsung d. Not having any direct or indirect business relationship
maupun tidak langsung yang berkaitan dengan related to the Bank’s activities;
kegiatan usaha Bank;
e. Bukan merupakan orang dalam kantor Akuntan e. Not being affiliated with Public Accounting Firms,
Publik, Kantor Konsultan Hukum, Kantor Jasa Penilai Law Firms, Appraisal Firms, or other parties providing
Publik atau pihak lain yang memberi jasa asurans, jasa assurance or consulting services to the Bank within
non asuransi , jasa penilai dan/atau jasa konsultasi lain the last 6 (six) months.
kgpada Bank dalam waktu 6 (enam) bulan terakhir.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Persyaratan Keanggotaan
Membership Requirements
1. Wajib memiliki integritas yang tinggi, kemampuan, pen 1. Possess high integrity, competence, knowledge,
etahuan, pengalaman sesuai dengan bidang pekerjaannya, and relevant experience, and demonstrate effective
serta mampu berkomunikasi dengan baik; communication skills;
2. Wajib memahami laporan keuangan, bisnis perusahaan 2. Have an understanding of financial statements, the Bank’s
khususnya yang terkait dengan layanan jasa atau kegiatan business activities, audit processes, risk management, and
usaha Bank, proses audit, manajemen risiko, dan peraturan relevant laws and regulations in the capital market and
perundang-undangan di bidang Pasar Modal serta banking sectors;
peraturan perundang-undangan terkait lainnya;
3. Wajib mematuhi kode etik Komite Pemantau Risiko yang 3. Comply with the Risk Monitoring Committee’s code of
ditetapkan; ethics;
4. Bersedia meningkatkan kompetensi secara terus menerus 4. Demonstrate commitment to continuous competency
melalui pendidikan dan pelatihan. development through education and training.
645
Susunan Komite Pemantau Risiko
Composition of the Risk Monitoring Committee
Posisi di Komite
Nama Jabatan Dasar Pengangkatan Periode Jabatan
Position in
Name Position Basis of Appointment Term of Office
Committee
Jaclyn I. Koloay Komisaris Ketua Surat Keputusan No. 049/SK-HC/DIR/ 2025–2026
Independen Chairman IV/2025 tanggal 8 April 2025
Independent Decree No. 049/SK-HC/DIR/IV/2025 dated
Commissioner April 8, 2025
Audy F. Endey Komite Anggota Surat Keputusan No. 049/SK-HC/DIR/ 2025–2026
Committee Member IV/2025 tanggal 8 April 2025
Member Decree No. 049/SK-HC/DIR/IV/2025 dated
April 8, 2025
Izaac J. R. Komite Anggota Surat Keputusan No. 049/SK-HC/DIR/ 2025–2026
Litaay Committee Member IV/2025 tanggal 8 April 2025
Member Decree No. 049/SK-HC/DIR/IV/2025 dated
April 8, 2025
Jeine Komite Anggota Surat Keputusan No. 049/SK-HC/DIR/ 2025–2026
Sambuaga Committee Member IV/2025 tanggal 8 April 2025
Member Decree No. 049/SK-HC/DIR/IV/2025 dated
April 8, 2025
Tata Kelola Perusahaan
Good Corporate Governance
Page 646
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Posisi di Komite
Nama Jabatan Dasar Pengangkatan Periode Jabatan
Position in
Name Position Basis of Appointment Term of Office
Committee
Myku Komite Anggota Surat Keputusan No. 049/SK-HC/DIR/ 2025–2026
Monginsidi Committee Member IV/2025 tanggal 8 April 2025
Member Decree No. 049/SK-HC/DIR/IV/2025 dated
April 8, 2025
Rusli Aimbu Komite Anggota Surat Keputusan No. 049/SK-HC/DIR/ 2025–2026
Committee Member IV/2025 tanggal 8 April 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Member Decree No. 049/SK-HC/DIR/IV/2025 dated
April 8, 2025
Susunan tersebut diatas mencerminkan struktur tata kelola The composition reflects a governance structure led by an
yang dipimpin oleh seorang komisioner independen, didukung independent commissioner, supported by members with
oleh anggota dengan keahlian yang beragam, memperkuat diverse expertise, strengthening oversight effectiveness
efektivitas pengawasan dan memastikan pemantauan risiko and ensuring robust risk monitoring aligned with regulatory
yang kuat sesuai dengan harapan peraturan. expectations.
Profil Komite Pemantau Risiko
Risk Monitoring Committee Profile
646
Rusly Myku Izaac Julius Jaclyn Ivana Audy Jeine
Aimbu Monginsidi Ruryama Litay Koloay Endey Sambuaga
Anggota Anggota Anggota Ketua Anggota Anggota
Member Member Member Chairman Member Member
2025 Laporan Tahunan
Annual Report
Page 647
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Jaclyn Ivana Koloay
Ketua
Chairman
44 tahun
44 years old
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jaclyn Ivana Koloay menjabat sebagai Ketua Komite Pemantau Risiko Jaclyn Ivana Koloay has served as Chair of the Risk Monitoring
SulutGo sejak tanggal 8 April 2025 sesuai dengan Surat Keputusan Committee of Bank SulutGo since April 8, 2025, based on Decree
No. 049/SK-HC/DIR/IV/2025. Informasi detail dapat dilihat pada Bab No. 049/SK-HC/DIR/IV/2025. Detailed information is available in the
Profil Perusahaan bagian Profil Dewan Komisaris di halaman 88. Company Profile chapter under the Board of Commissioners Profile
section on page 88.
Izaac Julius Ruryama Litay
Anggota Indonesia
Member Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
Surat Keputusan No. 049/SK-HC/DIR/IV/2025 tanggal 8 April 2025
62 tahun
Decree No. 049/SK-HC/DIR/IV/2025 dated April 8, 2025
62 years old
Perjalanan Karir Career History
» Direktur Pro GRAHA Agency & Business Consultant » Director of Pro GRAHA Agency & Business Consultant (2007– 647
(2007-Sekarang) Present)
» Ketua Bidang Usaha Koperasi Pemasaran Mandiri Bangun Maluku » Head of Business Division, Koperasi Pemasaran Mandiri Bangun
(2019-2020) Maluku (2019–2020)
» Manajer Cabang Bandung CV Nehemia-Ambon (2007-2011) » Branch Manager, CV. Nehemia-Ambon (Bandung Branch) (2007–
2011)
» Auditor Independen Kejaksaan Negeri Wonosobo (1998-1999) » Independent Auditor, District Attorney Office of Wonosobo (1998–
1999)
» Wakil Ketua Lembaga Penelitian & Pengabdian kepada Masyarakat » Vice Chairman, Institute for Research and Community Service
(1998-2000) (1998–2000)
» Dosen dan Ketua Jurusan Teknik Industri Sekolah Tinggi Teknologi » Lecturer and Head of Industrial Engineering Department, Sekolah
Indonesia-Bandung (1995-1999) Tinggi Teknologi Indonesia, Bandung (1995–1999)
Riwayat Pendidikan Educational Background
» S1 Ilmu Hukum UBK (2022) » Bachelor of Law, UBK (2022)
» S1 Fisika, KBK Bahan dan Instrumentasi, ITB (1991) » Bachelor of Physics (Materials and Instrumentation), ITB (1991)
Keahlian Expertise
» Analisis dan Desain Sistem » System Analysis and Design
» Sistem dan Teknologi Informasi » Information Systems and Technology
» Hukum, Politik dan Tata Negara » Law, Politics, and Governance
Tata Kelola Perusahaan
Good Corporate Governance
Page 648
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Audy Endey
Anggota Indonesia
Member Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
Surat Keputusan No. 049/SK-HC/DIR/IV/2025 tanggal 8 April 2025
55 tahun
Decree No. 049/SK-HC/DIR/IV/2025 dated April 8, 2025
55 years old
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Perjalanan Karir Career History
» Kaperwil Sulut Media Intelijen.com (2020-Sekarang) » Regional Head (North Sulawesi), Media Intelijen.com (2020–Present)
» HRD PT Cahaya Murni Raya Industri (2009-2014) » HRD, PT Cahaya Murni Raya Industri (2009–2014)
» Kepala Distribusi PT Cahaya Murni Raya Industri (2014-2018) » Head of Distribution, PT Cahaya Murni Raya Industri (2014–2018)
» Koordinator Teknik PT. Multi Cipta Abadi 2005-2008) » Technical Coordinator, PT Multi Cipta Abadi (2005–2008)
Riwayat Pendidikan Educational Background
» S1 Pendidikan Teknik Elektro, Universitas Negeri Manado (2004) » Bachelor of Electrical Engineering Education, Universitas Negeri
Manado (2004)
Keahlian Expertise
» Memiliki keahlian di bidang Manajemen » Has expertise in the field of Management
Myku Monginsidi
Anggota Indonesia
Member Indonesian
Manado
648 Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
Surat Keputusan No. 049/SK-HC/DIR/IV/2025 tanggal 8 April 2025
65 tahun
Decree No. 049/SK-HC/DIR/IV/2025 dated April 8, 2025
65 years old
Perjalanan Karir Career History
» Sekretaris Kecamatan Tikala (2001-2004) » Subdistrict Secretary, Tikala (2001–2004)
» Camat Malalayang (2004-2006) » Subdistrict Head, Malalayang (2004–2006)
» Sekretaris Dinas Perdagangan dan Perindustrian Kota Manado (2010) » Secretary, Trade and Industry Office of Manado City (2010)
» Sekretaris Dinas Kebersihan Kota Manado (2010-2011) » Secretary, Sanitation Office of Manado City (2010–2011)
» Kepala Bidang Kesbangpol Kota Manado (2017-2018) » Head of Division, National Unity and Politics Agency of Manado City
(2017–2018)
Riwayat Pendidikan Educational Background
» S1 Fakultas Hukum Universitas Sam Ratulangi (1990) » Bachelor of Law, Universitas Sam Ratulangi (1990)
Keahlian Expertise
» Memiliki keahlian di Bidang Pemerintahan dan Bidang Hukum » Has expertise in the fields of Government and Law
2025 Laporan Tahunan
Annual Report
Page 649
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Jeine Sambuaga
Anggota Indonesia
Member Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado
Surat Keputusan No. 049/SK-HC/DIR/IV/2025 tanggal 8 April 2025
52 tahun
Decree No. 049/SK-HC/DIR/IV/2025 dated April 8, 2025
52 years old
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Perjalanan Karir Career History
» Head Executive Marketing Corporate PT Jadi International (Vinplus) » Head Executive Marketing Corporate, PT Jadi International (Vinplus)
» Head Public Relation PT Megaguna Usaha Bersama » Head Public Relation PT Megaguna Usaha Bersama
» Finance PT Prima Inreksa » Finance PT Prima Inreksa
Riwayat Pendidikan Educational Background
» SMA Negeri 1 Langowan (1991) » Langowan Public High School (1991)
Keahlian Expertise
» Memiliki keahlian di bidang Manajemen Pemasaran » Marketing Management
Rusly Aimbu
Anggota Indonesia
Member Indonesian
Manado
Dasar Hukum Pengangkatan | Legal Basis of Appointment Manado 649
Surat Keputusan No. 049/SK-HC/DIR/IV/2025 tanggal 8 April 2025
57 tahun
Decree No. 049/SK-HC/DIR/IV/2025 dated April 8, 2025
57 years old
Perjalanan Karir Career History
» Direktur CV Camar Pacific (2025) » Director of CV Camar Pacific (2025)
» Ketua Dewan Pengawas Koperasi Gerbang Perbatasan Porodisa » Chairman of the Supervisory Board of Gerbang Perbatasan Porodisa
(2025) Cooperative (2025)
» Ketua Kontak Tani Nelayan Andalan Kabupaten Kepulauan Talaud » Chairman of Kontak Tani Nelayan Andalan, Kepulauan Talaud
(2025) Regency (2025)
» Wakil Ketua Kontak Tani Nelayan Andalan Kabupaten Kepulauan » Vice Chairman of Kontak Tani Nelayan Andalan, Kepulauan Talaud
Talaud (2019) Regency (2019)
Riwayat Pendidikan Educational Background
» SMA Negeri 1 Beo (1986) » Beo State Senior High School 1 (1986)
Keahlian Expertise
» Memiliki keahlian di Bidang Manajemen Pemasaran » Expertise in Marketing Management
Tata Kelola Perusahaan
Good Corporate Governance
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Pendidikan dan Pelatihan Komite Pemantau Risiko
Education and Training of the Risk Monitoring Committee
Sepanjang Tahun 2025, Anggota Komite Pemantau Risiko telah Throughout 2025, members of the Risk Monitoring Committee
melaksanakan pendidikan atau pelatihan sebagai berikut: undertook various education and training programs as
presented below:
Nama Jabatan Nama Pelatihan Penyelenggara Tempat
Name Position Training Program Organizer Place
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jaclyn I. Koloay Komisaris Independen Dapat dilihat pada Bab ini Bagian - -
Independent Pelatihan Dewan Komisaris halaman 574
Commissioner dalam Laporan Tahunan ini
Refer to the Board of Commissioners
Training section on page 574 of this
Annual Report
Audy F. Endey Komite Pelatihan Tata Kelola Perbankan dan TD Consultant BSG
Committee Member Fungsi Komite Excellence
Banking Governance and Committee Center
Function Training
Pembekalan dan Uji Sertifikasi Multi Talenta BSG
Manajemen Risiko Level 4 Consulting Excellence
Risk Management Certification Level 4 Center
Izaac J. R. Litaay Komite Pelatihan Tata Kelola Perbankan dan TD Consultant BSG
Committee Member Fungsi Komite Excellence
Banking Governance and Committee Center
Function Training
650
Pembekalan dan Uji Sertifikasi Multi Talenta BSG
Manajemen Risiko Level 4 Consulting Excellence
Risk Management Certification Level 4 Center
Jeine Sambuaga Komite Pelatihan Tata Kelola Perbankan dan TD Consultant BSG
Committee Member Fungsi Komite Excellence
Banking Governance and Committee Center
Function Training
Pembekalan dan Uji Sertifikasi Multi Talenta BSG
Manajemen Risiko Level 4 Consulting Excellence
Risk Management Certification Level 4 Center
Myku Monginsidi Komite Pelatihan Tata Kelola Perbankan dan TD Consultant BSG
Committee Member Fungsi Komite Excellence
Banking Governance and Committee Center
Function Training
Pembekalan dan Uji Sertifikasi Multi Talenta BSG
Manajemen Risiko Level 4 Consulting Excellence
Risk Management Certification Level 4 Center
Rusli Aimbu Komite Pelatihan Tata Kelola Perbankan dan TD Consultant BSG
Committee Member Fungsi Komite Excellence
Banking Governance and Committee Center
Function Training
Pembekalan dan Uji Sertifikasi Multi Talenta BSG
Manajemen Risiko Level 4 Consulting Excellence
Risk Management Certification Level 4 Center
2025 Laporan Tahunan
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Independensi Komite Pemantau Risiko
Independence of the Risk Monitoring Committee
Seluruh anggota Komite Pemantau Risiko yang berasal All members of the Risk Monitoring Committee who are
dari pihak independen tidak memiliki hubungan keuangan, independent parties do not have any financial, managerial,
kepengurusan, kepemilikan saham dan/atau hubungan share ownership, and/or familial relationships with the Board
keluarga dengan Dewan Komisaris, Direksi dan/atau Pemegang of Commissioners, Board of Directors, and/or Controlling
Saham Pengendali atau hubungan dengan bank, yang dapat Shareholders, or any relationships with the Bank that could
mempengaruhi kemampuannya bertindak independen. affect their ability to act independently.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Transparansi independensi Komite Pemantauan Risiko disajikan The transparency of the Risk Monitoring Committee’s
dalam tabel berikut: independence is presented in the following table:
Aspek Independensi
JIK AFE IJRL JS MM RA
Independence Aspect
Tidak memiliki hubungan keuangan dengan sesama anggota Komite, Komite lainnya, √ √ √ √ √ √
Dewan Komisaris, Direksi, dan Pemegang Saham Pengendali
No financial relationships with fellow Committee members, other Committees, the
Board of Commissioners, Board of Directors, and Controlling Shareholders
Tidak memiliki hubungan kepengurusan di BSG, Anak Perusahaan, maupun √ √ √ √ √ √
Perusahaan afiliasi
No managerial relationships within BSG, its subsidiaries, or affiliated companies
Tidak memiliki hubungan keluarga dengan anggota Komite lainnya, Dewan √ √ √ √ √ √
Komisaris, Direksi, dan Pemegang Saham Pengendali
No familial relationships with other Committee members, the Board of
Commissioners, Board of Directors, and Controlling Shareholders
651
* Glosarium Glosarium Komite Pemantau Risiko
Glossary of Risk Monitoring Committee
JIK = Jaclyn I. Koloay
AFE = Audy F. Endey
IJRL = Izaac J. R. Litaay
JS = Jeine Sambuaga
MM = Myku Monginsidi
RA = Rusli Aimbu
Tugas dan Tanggung Jawab Komite Pemantau Risiko
Duties and Responsibilities of the Risk Monitoring Committee
Tugas dan tanggung jawab Komite Pemantau Risiko The duties and responsibilities of the Risk Monitoring Committee
sebagaimana tertulis di dalam Piagam Komite antara lain adalah as stipulated in the Committee Charter include, among others:
sebagai berikut:
1. Melakukan pemantauan dan evaluasi tentang kesesuaian 1. Monitoring and evaluating the alignment between risk
antara kebijakan pelaksanaan Manajemen Risiko yang management implementation policies established by the
disusun oleh Direksi; Board of Directors;
2. Memantau dan mengevaluasi pelaksanaan tugas Komite 2. Monitoring and evaluating the performance of the Risk
Manajemen Risiko serta Divisi Manajemen Risiko; Management Committee and the Risk Management
Division;
3. Mengevaluasi laporan profil risiko triwulanan Bank untuk 3. Evaluating the Bank’s quarterly risk profile reports and
selanjutnya memberi masukan kepada Dewan Komisaris providing input to the Board of Commissioners regarding
atas kondisi risiko yang dihadapi oleh Bank serta usulan the Bank’s risk condition, including proposed mitigation
langkah-langkah untuk mitigasi atas risiko-risiko tersebut measures, to enable the Board of Commissioners to
sehingga Dewan Komisaris dapat memberi masukan untuk provide recommendations for improvement to the Board
langkah perbaikan kepada Direksi apabila diperlukan; of Directors where necessary;
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4. Memantau dan mengevaluasi kebijakan Direksi mengenai 4. Monitoring and evaluating policies of the Board of
kualitas aktiva Bank, surat berharga, penempatan dan Directors concerning asset quality, securities, placements,
kebijaksanaan mengenai Restrukturisasi kredit, hapus and policies related to credit restructuring, write-offs, and
buku dan hapus tagih; write-offs of receivables;
5. Memantau dan mengevaluasi perjanjian yang menetapkan 5. Monitoring and evaluating agreements that require the
persyaratan yang mewajibkan Bank menyediakan dana Bank to provide funds which may result in violations of the
yang mengakibatkan pelanggaran BMPK; Legal Lending Limit (BMPK);
6. Mengevaluasi kepatuhan terhadap ketentuan internal 6. Evaluating compliance with internal policies and applicable
Bank antara ketentuan yang Berlaku; regulations;
7. Melakukan evaluasi atas kebijaksanaan dan strategi 7. Conducting annual evaluations of risk management
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
manajemen risiko yang disusun manajemen secara policies and strategies established by management;
tahunan;
8. Melakukan evaluasi terhadap laporan pertanggungjawaban 8. Evaluating the Board of Directors’ accountability reports on
Direksi atas pelaksanaan kebijaksanaan manajemen risiko the implementation of risk management and compliance
dan kepatuhan; policies;
9. Melakukan langkah-langkah yang diambil oleh Direksi 9. Reviewing actions taken by the Board of Directors to comply
dalam rangka memenuhi peraturan Bank Indonesia dan with Bank Indonesia regulations and other applicable
peraturan perundang-undangan lainnya khususnya yang laws, particularly those related to risk management and
berkaitan dengan manajemen risiko dan kepatuhan; compliance;
10. Mengevaluasi hasil pemantauan atas kepatuhan Bank 10. Evaluating monitoring results related to the Bank’s
terhadap seluruh perjanjian dan komitmen yang dibuat compliance with all agreements and commitments made
oleh Direksi kepada Bank Indonesia dan Otoritas Jasa by the Board of Directors to Bank Indonesia and the
Keuangan; Financial Services Authority;
11. Melakukan evaluasi terhadap permohonan atas usul 11. Evaluating proposals from the Board of Directors regarding
Direksi yang berkaitan dengan transaksi atau kegiatan transactions or business activities exceeding their
usaha yang melampaui kewenangan Direksi untuk authority, as a basis for decision-making by the Board of
dapat digunakan oleh Komisaris sebagai dasar untuk Commissioners;
652 pengambilan Keputusan;
12. Menelaah rencana Direksi untuk penyertaan modal pada 12. Reviewing the Board of Directors’ plans for equity
perusahaan lain dan mengawasi pelaksanaannya; participation in other companies and supervising their
implementation;
13. Menelaah tingkat risiko yang dapat ditoleransi dan 13. Reviewing the Bank’s risk tolerance level and ensuring that
memastikan bahwa Direksi telah melakukan langkah- the Board of Directors has taken necessary measures to
langkah yang diperlukan untuk mengindentifikasi, identify, monitor, and control such risks;
memantau dan mengendalikan Risiko tersebut;
14. Memantau kredit bermasalah (non performing loan) agar 14. Monitoring non-performing loans (NPL) to ensure they do
tidak melebihi 5% dari total kredit; not exceed 5% of total loans;
15. Memantau rasio kewajiban Penyediaan Modal Minimum 15. Monitoring the Capital Adequacy Ratio (CAR) to ensure it
agar tidak kurang dari 8%; remains at a minimum of 8%;
16. Memantau dan mengevaluasi parameter penetapan risiko 16. Monitoring and evaluating parameters used in determining
pegawai; employee risk levels;
17. Memantau dan mengevaluasi pelaksanaan Budaya 17. Monitoring and evaluating the implementation of risk
Manajemen Risiko ke segenap jajaran dengan melalui management culture through training and certification
pelatihan dan sertifikasi; programs;
18. Memantau dan mengevaluasi kompetensi SDM melalui 18. Monitoring and evaluating human resource competency
penetapan tenaga yang sesuai; through appropriate staffing;
19. Memantau dan mengevaluasi fungsi Manajemen Risiko 19. Monitoring and evaluating the effectiveness of the risk
telah berfungsi dengan baik Memantau dan mengevaluasi management function, including periodic review of risk
ulang metodologi pengukuran risiko; measurement methodologies;
20. Memantau dan mengevaluasi kecukupan Sistem Informasi 20. Monitoring and evaluating the adequacy of information
Teknologi, limit produk & transaksi, penetapan parameter systems, product and transaction limits, risk rating
peringkat Risiko, Rencana darurat yang dilaksanakan; parameters, and contingency plans;
21. Memantau dan mengevaluasi kepatuhan Bank sehubungan 21. Monitoring and evaluating the Bank’s compliance in
dengan pelaksanaan Manajemen Risiko terhadap seluruh implementing risk management with respect to all
perjanjian dan komitmen yang dibuat oleh Direksi kepada agreements and commitments made by the Board of
BI, OJK dan pihak-pihak terkait lainnya. Directors to Bank Indonesia, OJK, and other relevant
parties.
2025 Laporan Tahunan
Annual Report
Page 653
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Wewenang Komite Pemantau Risiko
Authority of the Risk Monitoring Committee
Dalam melaksanakan tugas Komite Pemantau Risiko mempunyai In carrying out its duties, the Risk Monitoring Committee has
wewenang sebagai berikut: the authority to:
1. Melakukan akses secara penuh, bebas dan tidak 1. Access all Bank records freely, fully, and without limitation
terbatas terhadap catatan Bank yang berkaitan dengan in relation to the execution of its duties;
pelaksanaan tugas-tugas Komite Pemantau Risiko;
2. Mendapatkan masukan atau saran dari para profesional di 2. Obtain input or advice from external professionals relevant
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
luar Bank yang berkaitan dengan tugas komite pemantau to the Committee’s responsibilities;
risiko;
3. Dalam melaksanakan tugasnya Komite Pemantau Risiko 3. Collaborate with the Risk Management Committee, Risk
dapat bekerja sama dengan Komite Manajemen Risiko, Management Division, Compliance Division, and other
Divisi Manajemen Risiko dan kepatuhan serta unit kerja relevant work units.
yang ada relevansinya.
Kebijakan Rapat Komite Pemantau Risiko
Risk Monitoring Committee Meeting Policy
1. Komite Pemantau Risiko mengadakan rapat periodik 1. The Committee holds periodic meetings at least once a
sekurang-kurangnya 1 (satu) kali dalam 1 (satu) bulan dan month, adjusted to the Bank’s needs;
disesuaikan dengan kebutuhan bank;
2. Komite Pemantau Risiko mengadakan rapat periodik 2. The Committee holds meetings at least once every
sekurang-kurangnya 1 (satu) kali dalam 3 (tiga) bulan three months by inviting the Risk Management Division,
dengan mengundang Divisi Manajemen Risiko dan Divisi Compliance Division, and other relevant units;
Kepatuhan serta unit kerja terkait lainnya; 653
3. Rapat Komite Pemantau Risiko hanya dapat dilaksanakan 3. Meetings are valid if attended by at least 51% of members,
apabila dihadiri oleh paling kurang 51% dari jumlah anggota including at least one Independent Commissioner;
termasuk seorang Komisaris Independen;
4. Keputusan rapat Komite Pemantau Risiko dilakukan 4. Decisions are made based on deliberation and consensus;
berdasarkan musyawarah mufakat;
5. Dalam hal tidak terjadi musyawarah mufakat, pengambilan 5. If consensus cannot be reached, decisions are made by
keputusan dilakukan berdasarkan suara terbanyak. majority vote and are valid if agreed by more than half of
Keputusan rapat Komite Pemantau Risiko dianggap sah the members present;
apabila disepakati oleh lebih dari ½ (satu perdua) jumlah
anggota Komite Pemantau Risiko yang hadir;
6. Perbedaan pendapat (dissenting opinions) yang terjadi 6. Any dissenting opinions must be clearly documented in
dalam rapat Komite Pemantau Risiko wajib dicantumkan the minutes of meeting, along with the reasons for such
secara jelas dalam risalah rapat beserta alasan perbedaan differences.
pendapat tersebut.
Rapat Komite Pemantau Risiko
Risk Monitoring Committee Meetings
Sepanjang tahun 2025, tanggal pelaksanaan, agenda rapat dan Throughout 2025, the Risk Monitoring Committee conducted
peserta rapat Komite Pemantau Risiko, sebagai berikut: meetings with details of meeting dates, agendas, and
participants as outlined below:
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Tanggal Rapat Agenda Rapat Peserta
No.
Meeting Date Meeting Agenda Participants
1. 31 Januari 2025 Laporan Profil Risiko & Limit Risiko Desember 2024 10 Orang
January 31, 2025 Risk Profile & Risk Limit Report December 2024 10 Participants
2. 12 Maret 2025 Hapus Buku 16 Orang
March 12, 2025 Loan Write-off 16 Participants
3. 16 Mei 2025 Kinerja Keuangan YoY, SDM & Judi Online 10 Orang
May 16, 2025 Financial Performance YoY, HR & Online Gambling Issues 10 Participants
4. 17 Juli 2025 Evaluasi Kinerja Komite & Rekomendasi RBB, Struktur Organisasi, ICRO & Fraud 14 Orang
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
July 17, 2025 Committee Performance Evaluation & Recommendations on Business Plan, 14 Participants
Organizational Structure, ICRO & Fraud Cases
5. 18 Juli 2025 Perkembangan Penyelesaian Fraud 15 Orang
July 18, 2025 Fraud Resolution Progress 15 Participants
6. 21 Agustus 2025 Laporan Pengawasan Bisnis Bank 14 Orang
August 21, 2025 Bank Business Oversight Report 14 Participants
7. 26 Agustus 2025 Laporan Komite Pemantau Risiko 5 Orang
August 26, 2025 Risk Monitoring Committee Report 5 Participants
8. 27 Agustus 2025 Profil Risiko, Limit Risiko & ICAAP Juli 2025 17 Orang
August 27, 2025 Risk Profile, Risk Limits & ICAAP July 2025 17 Participants
9. 29 September 2025 Evaluasi Kinerja Komite 7 Orang
September 29, 2025 Committee Performance Evaluation 7 Participants
10. 1 Oktober 2025 Kepegawaian & Umum 15 Orang
October 1, 2025 HR & General Matters 15 Participants
654
11. 8 Oktober 2025 Profil Risiko, Limit Risiko & ICAAP Agustus–September 2025 12 Orang
October 8, 2025 Risk Profile, Risk Limits & ICAAP August–September 2025 12 Participants
12. 20 Oktober 2025 Sistem Sanksi & Tindak Lanjut Fraud 21 Orang
October 20, 2025 Sanction System & Fraud Case Follow-up 21 Participants
13. 21 Oktober 2025 Rencana Resolusi, Recovery Plan & Penyertaan Modal 18 Orang
October 21, 2025 Resolution Plan, Recovery Plan & Capital Injection 18 Participants
14. 22 Oktober 2025 Revisi BPP Pelayanan Umum & Aset Fisik 18 Orang
October 22, 2025 Revision of General Services & Fixed Asset Policies 18 Participants
15. 23 Oktober 2025 Revisi BPP Perpajakan 15 Orang
October 23, 2025 Tax Policy Revision 15 Participants
16. 23 Oktober 2025 Revisi SOP Keamanan Siber 2025 14 Orang
October 23, 2025 Cybersecurity SOP Revision 2025 14 Participants
17. 13 November 2025 Evaluasi Sistem Antifraud (FDS) F 19 Orang
November 13, 2025 Fraud Detection System Evaluation 19 Participants
18. 28 November 2025 Temuan SKAI 11 Orang
November 28, 2025 Internal Audit Findings (SKAI) 11 Participants
Luasnya cakupan agenda mulai dari ICAAP, pemantauan profil The breadth of agendas from ICAAP, risk profile monitoring, to
risiko, hingga penanganan penipuan menunjukkan pendekatan fraud handling indicates a comprehensive and forward looking
pengawasan risiko yang komprehensif dan berwawasan ke risk oversight approach, integrating financial, operational, and
depan, yang mengintegrasikan dimensi keuangan, operasional, compliance dimensions.
dan kepatuhan.
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Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Frekuensi dan Tingkat Kehadiran Rapat Komite Pemantau Risiko
Frequency and Attendance Rate of Risk Monitoring Committee Meetings
Selama tahun 2025, Komite Pemantau Risiko telah melaksanakan Throughout 2025, the Risk Monitoring Committee convened a
rapat sebanyak 18 (delapan belas) kali. Adapun frekuensi dan total of 18 (eighteen) meetings. The frequency of meetings and
tingkat kehadiran sebagai berikut: attendance rate are presented as follows:
Jumlah Rapat
Nama Jabatan Jumlah Kehadiran Persentase
Number of
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Name Position Attendance Attendance Rate
Meetings
Jaclyn I. Koloay Komisaris Independen 18 Kali 18 Kali 100%
Independent Commissioner 18 Meetings 18 Attendances
Audy F. Endey Komite 18 Kali 18 Kali 100%
Committee Member 18 Meetings 18 Attendances
Izaac J. R. Litaay Komite 18 Kali 18 Kali 100%
Committee Member 18 Meetings 18 Attendances
Jeine Sambuaga Komite 18 Kali 18 Kali 100%
Committee Member 18 Meetings 18 Attendances
Myku Monginsidi Komite 18 Kali 18 Kali 100%
Committee Member 18 Meetings 18 Attendances
Rusli Aimbu Komite 18 Kali 18 Kali 100%
Committee Member 18 Meetings 18 Attendances
Realisasi Program Kerja dan Pelaksanaan Tugas Komite Pemantau Risiko 655
Realization of Work Programs and Implementation of Duties of
the Risk Monitoring Committee
Sepanjang tahun 2025, Komite Pemantau Risiko telah menyusun Throughout 2025, the Risk Monitoring Committee has
dan merealisasikan program kerja sebagai berikut: formulated and implemented its work programs as follows:
1. Mengevaluasi kesesuaian antara kebijakan dan strategi 1. Evaluating the alignment between risk management
manajemen Risiko dengan pelaksanaannya; policies and strategies and their implementation;
2. Mengkaji dan membahas penerapan Limit Risiko 2. Reviewing and discussing the implementation of the 2024
Tahun 2024 yang diajukan Direksi untuk mendapatkan Risk Limits proposed by the Board of Directors for approval
persetujuan Dewan Komisaris; by the Board of Commissioners;
3. Memantau dan mengevaluasi langkah langkah yang 3. Monitoring and evaluating actions taken by the Board
diambil Direksi dalam memenuhi peraturan Otoritas Jasa of Directors to comply with Financial Services Authority
Keuangan dan peraturan Perundang-undangan lainnya regulations and other applicable laws and regulations,
yang berlaku khususnya berkaitan dengan penjabarannya particularly their implementation in the Company Policy
dalam Buku Pedoman Perusahaan (BPP) yang memerlukan Manual (BPP) requiring approval from the Board of
persetujuan Dewan Komisaris dan ketentuan Internal Commissioners and other internal provisions;
lainnya;
4. Mengevaluasi pelaksanaan fungsi Kepatuhan oleh semua 4. Evaluating the implementation of the compliance function
Unit Kerja dan jajaran PT BSG atas semua ketentuan across all work units and levels within PT BSG with respect
peraturan Perundang-undangan yang berlaku termasuk to applicable laws and regulations, including but not
ketentuan internal bank, namun tidak terbatas pada laporan limited to Internal Audit (SKAI) reports, external audit
hasil pemeriksaan Internal Audit (SKAI) dan eksternal audit reports (OJK and Public Accounting Firms), and reports
(OJK dan KAP) serta laporan pelaksanaan tugas Direktur from the Director of Compliance;
Kepatuhan;
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5. Melakukan kegiatan rapat periodik 1 (satu) dalam 1 (satu) 5. Conducting periodic meetings at least once a month or as
bulan atau sewaktu waktu sesuai kebutuhan untuk needed to discuss the implementation of the Committee’s
membahas hasil pelaksanaan tugas Komite Pemantau duties and formulate recommendations to the Board of
Risiko dan merumuskan Rekomendasi kepada dewan Commissioners in the form of meeting minutes;
Komisaris dalam bentuk risalah rapat;
6. Melakukan rapat periodic 1 (satu) dalam setiap 3 (tiga) 6. Conducting periodic meetings at least once every three
bulan atau sewaktu waktu sesuai kebutuhan dengan months or as needed with the Board of Commissioners to
Dewan Komisaris untuk membahas Rekomendasi yang discuss submitted recommendations or other materials
disampaikan atau bahan dan temuan lainnya dari Dewan and findings;
Komisaris;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
7. Mengadakan rapat periodik 1 (satu) kali dalam 1 (satu) 3 7. Holding periodic meetings at least once every three
(tiga) bulan atau setiap waktu diperlukan dengan Divisi months or as required with the Risk Management Division
Manajemen Risiko (MRI) dan dengan unit kerja lainnya (MRI) and other relevant work units;
yang terkait sesuai kebutuhan;
8. Memantau pemberitaan/Publikasi Negatif mengenai 8. Monitoring negative news/publications related to PT
PT BSG, serta mempelajari permasaalahan yang menjadi BSG, analyzing the underlying issues, and proposing
isu serta menemukan solusi penyelesaian secepatnya prompt solutions through recommendations to the Board
melalui saran dalam bentuk Rekomendasi kepada Dewan of Commissioners for further submission to the Board of
Komisaris untuk selanjutnya diteruskan kepada Direksi; Directors;
9. Melakukan kunjungan kerja ke Cabang/Cabang Pembantu 9. Conducting working visits to branches/sub-branches
PT BSG dalam rangka memantau potensi Risiko yang ada of PT BSG to monitor existing risk exposures, mitigation
serta upaya mitigasi yang sudah dilakukan dan memantau efforts, action plans, and their implementation results;
rencana aksi dan laporan hasilnya;
10. Meningkatkan kompetensi Komite Pemantau Risiko melalui 10. Enhancing the competency of the Risk Monitoring
pelatihan yang materinya berkaitan dengan tugas dan Committee through training programs relevant to its duties
tanggung jawab Komite. and responsibilities.
656
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Annual Report
Page 657
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Komite-Komite Eksekutif Direksi
Executive Committees of the Board of Directors
Dalam menjalankan tugasnya, Direksi dibantu oleh unit-unit yang In performing its duties, the Board of Directors is supported by
berada di bawah Direksi di antaranya Sekretaris Perusahaan, units reporting directly to the Board, including the Corporate
Satuan Kerja Audit Internal, Divisi Manajemen Risiko dan Divisi Secretary, the Internal Audit Department (IAU), the Risk
Kepatuhan serta Komite-komite yang bertugas untuk memberikan Management Division, and the Compliance Division, as well as
saran dan rekomendasi yang berhubungan dengan kebijakan- committees tasked with providing advice and recommendations
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
kebijakan dan arahan-arahan Direksi. Direksi dibantu oleh 6 related to the Board of Directors’ policies and directives. The
(enam) komite, yaitu Komite Kredit, Komite Kebijakan Perkreditan, Board of Directors is assisted by 6 (six) committees, namely
Komite Manajemen Risiko, Assets and Liability Committee the Credit Committee, the Credit Policy Committee, the Risk
(ALCO), Komite Manajemen Kepegawaian dan Komite Pengarah Management Committee, the Assets and Liability Committee
Teknologi Informasi. (ALCO), the Personnel Management Committee, and the
Information Technology Steering Committee.
Komite Kredit
Credit Committee
Komite Kredit merupakan komite yang dibentuk Direksi untuk The Credit Committee is established by the Board of Directors
membantu dalam memberikan rekomendasi kepada Direksi yang to assist in providing recommendations regarding the Bank’s
berhubungan dengan penyaluran kredit yang dilakukan Bank. lending activities. Decisions made by the Credit Committee are
Keputusan Komite Kredit bersifat final apabila telah disetujui final upon approval by the President Director as the committee
oleh Direktur Utama selaku ketua komite. Apabila Direktur Utama chairman. In the event that the President Director is unavailable,
selaku Ketua berhalangan hadir, maka keputusan final komite the final decision of the Credit Committee shall be made in
657
kredit sesuai delegasi kewenangan dari Direktur Utama kepada accordance with the delegation of authority from the President
Direktur. Director to a Director.
Struktur dan Keanggotaan Komite Kredit
Composition of the Credit Committee
Struktur keanggotaan Komite Kredit ditetapkan berdasarkan The structure of the Credit Committee is stipulated based on
Peraturan Direksi No. 021/PBSG-KKM/DIR/VI/2025 tanggal 11 Regulation of the Board of Directors Number 021/PBSG-KKM/
Juni 2025 tentang Organisasi dan Manajemen Kredit DIR/VI/2025 dated June 11, 2025, concerning Credit Organization
and Management.
Jabatan di Komite Jabatan di BSG Status Hak Suara
Position in the Committee Position in BSG Voting Rights Status
Ketua Direktur Utama Mempunyai Hak Suara
Chairman President Director Has Voting Rights
Anggota Direktur Pemasaran Mempunyai Hak Suara
Member Marketing Director Has Voting Rights
Anggota Direktur Operasional Mempunyai Hak Suara
Member Operations Director Has Voting Rights
Anggota Direktur Umum Mempunyai Hak Suara
Member General Director Has Voting Rights
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Jabatan di Komite Jabatan di BSG Status Hak Suara
Position in the Committee Position in BSG Voting Rights Status
Anggota Group Head Pemasaran Mempunyai Hak Suara
Member Marketing Group Head Has Voting Rights
Anggota Pemimpin Divisi Kredit Komersial Mempunyai Hak Suara
Member Head of Commercial Credit Division Has Voting Rights
Anggota Pemimpin Departemen Komersial & Korporat Mempunyai Hak Suara
Member Head of Commercial & Corporate Department Has Voting Rights
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Fungsi, Tugas dan Mekanisme Kerja Komite Kredit
Function, Duties, and Working Mechanism of the Credit Committee
Fungsi Komite Kredit Functions of the Credit Committee
1. Mengelola proses implementasi dan tinjau ulang 1. Managing the implementation process and reviewing risk
pengendalian risiko dan kepatuhan, pada setiap kegiatan control and compliance in all divisional operational activities;
operasional Divisi;
2. Menindaklanjuti temuan-temuan audit yang terkait dengan 2. Following up on audit findings related to the Division, as
Divisi, serta memonitor dan meninjau ulang efektivitas well as monitoring and reviewing the effectiveness of their
penyelesaiannya; resolution;
3. Mengorganisir dan mengawasi, pelaksanaan administrasi 3. Organizing and supervising administrative and reporting
dan pelaporan di Divisi; activities within the Division;
4. Meninjau ulang efektivitas pencapaian tujuan jabatan 4. Reviewing the effectiveness of achieving position objectives
dan efisiensi pelaksanaan seluruh tanggung jawab utama and the efficiency of executing the Division Head’s key
658
Pemimpin Divisi, serta menentukan dan melakukan upaya responsibilities, as well as determining and implementing
perbaikan dan peningkatannya; improvement measures;
5. Melakukan komunikasi dengan pihak eksternal (Bank 5. Communicating with external parties (Bank Indonesia, OJK,
Indonesia, OJK, instansi Pemerintah/Lembaga lainnya) dalam government institutions, and other relevant authorities) to
upaya pencapaian sasaran divisi secara optimal; optimize the achievement of divisional objectives;
6. Melakukan koordinasi dengan unit kerja lain terkait dengan 6. Coordinating with other work units related to credit
pengembangan dan pengelolaan Kredit; development and management;
7. Mengelola aktivitas Divisi Konsumer, sesuai tugas dan 7. Managing Consumer Division activities in accordance with
wewenang yang dimiliki; assigned duties and authority;
8. Melaksanakan tugas-tugas khusus dari Pemimpin Grup 8. Carrying out special assignments from the Marketing Group
Pemasaran dan Direktur Pemasaran. Head and the Marketing Director.
Tugas Komite Kredit Duties of the Credit Committee
1. Mengelola perumusan dan implementasi strategi 1. Managing the formulation and implementation of credit
pengelolaan Kredit; management strategies;
2. Mengelola portofolio kredit secara konsolidasi; 2. Managing the consolidated credit portfolio;
3. Mengidentifikasi serta menentukan kriteria target market 3. Identifying and determining target market criteria for credit
dalam rangka pengelolaan Kredit; management;
4. Mengelola evaluasi kinerja dan kualitas Kredit secara 4. Managing the evaluation of credit performance and quality
konsolidasi, serta mempersiapkan rekomendasi tindak lanjut on a consolidated basis, and preparing recommendations for
perbaikan yang diperlukan; necessary corrective actions;
5. Memberi rekomendasi atas hasil analisa market share produk 5. Providing recommendations based on market share analysis
kredit ASN dan upaya peningkatan kinerjanya; of civil servant (ASN) credit products and initiatives to
enhance performance;
6. Meninjau ulang dan memberikan rekomendasi atas hasil 6. Reviewing and providing recommendations on credit
Analisa kredit yang menjadi wewenang Kantor Pusat. analyses under the authority of the Head Office.
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Mekanisme Kerja Komite Kredit Working Mechanism of the Credit
Committee
Komite Kredit bertugas untuk memutus pengajuan kredit sesuai The Credit Committee is responsible for deciding on credit
dengan limit kewenangan. applications in accordance with their limit of authority.
1. Untuk kredit dengan kewenangan Cabang, Komite Kredit 1. For credits under branch authority, the Credit Committee
terdiri dari Analis Kredit, Manager Kredit, dan Pemimpin consists of a Credit Analyst, Credit Manager, and Branch
Cabang sebagai pemegang kewenangan; Head as the decision-maker;
2. Bila wewenang Pemimpin Divisi Kredit Komersial, melalui 2. For authority at the Head of Commercial Credit Division level,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Komite Kredit Divisi (KKDIV); decisions are made through the Divisional Credit Committee
(KKDIV);
3. Bila wewenang Group Head Pemasaran, melalui Komite 3. For authority at the Marketing Group Head level, decisions
Kredit Group Head Pemasaran (KKGH); are made through the Marketing Group Head Credit
Committee (KKGH);
4. Bila wewenang Direktur Pemasaran melalui Komite Kredit 4. For authority at the Marketing Director level, decisions are
Direktur Pemasaran (KKDIRPEM); made through the Marketing Director Credit Committee
(KKDIRPEM);
5. Bila wewenang Dirut melalui Komite Kredit Direktur Utama 5. For authority at the President Director level, decisions are
(KKDIRUT); made through the President Director Credit Committee
(KKDIRUT);
6. Bila wewenang Direksi melalui Komite Kredit Direksi 6. For authority at the Board of Directors level, decisions are
(KKDIREKSI); made through the Board Credit Committee (KKDIREKSI);
7. Semua pengajuan kredit yang diputus oleh Komite Kredit 7. All credit proposals decided by the Head Office Credit
Kantor Pusat (s.d Dewan Direksi) diusulkan oleh Divisi Kredit Committee (up to the Board of Directors level) are submitted
Komersial; by the Commercial Credit Division;
8. Sebelum melakukan pemutusan, Pemutus kredit wajib 8. Prior to approval, the credit approver must review the
659
mengecek Loan Review dan Kajian Kepatuhan untuk Loan Review and Compliance Assessment to ensure that
memastikan kredit yang diputus tidak melanggar ketentuan the approved credit does not violate internal or external
internal/eksternal bank; regulations;
9. Untuk kredit yang memiliki keterkaitan dengan pihak bank 9. Credit proposals involving related parties must be approved
(Pihak Terkait) maka wajib diputus oleh Dewan Komisaris. by the Board of Commissioners.
Pemutus Kredit Credit Decisioning Officers
1. Pemutus kredit adalah pejabat bank yang diberi kewenangan 1. Credit approvers are Bank officials authorized to grant credit
untuk memberikan persetujuan kredit sesuai limit approvals within their respective authority limits;
kewenangannya.
2. Pejabat Pemutus Kredit adalah: 2. Credit approvers include:
a. Direktur Utama; a. President Director;
b. Direktur Pemasaran; b. Marketing Director;
c. Group Head Pemasaran; c. Marketing Group Head;
d. Pemimpin Divisi Kredit Komersial; d. Head of Commercial Credit Division;
e. Pemimpin Departemen Kredit Komersial dan Korporat; e. Head of Commercial and Corporate Credit Department;
f. Pemimpin Wilayah*; f. Regional Head*;
g. Pemimpin Cabang; g. Branch Head;
h. Pejabat lain dalam struktur organisasi; h. Other officials within the organizational structure;
*berlaku bagi daerah yang memiliki Kantor Wilayah *Applicable to regions with Regional Offices
3. Seluruh penunjukan Pejabat Pemutus Kredit harus 3. All appointments of Credit Approval Officials must be based
berdasarkan Keputusan Direksi; on a Board of Directors’ Decree;
4. Pemberian kredit kepada pihak terkait bank harus 4. Credit provision to related parties must obtain approval from
mendapatkan persetujuan dari Dewan Komisaris. the Board of Commissioners.
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Rapat Komite Kredit
Meetings of the Credit Committee
Sepanjang tahun 2025, Komite Kredit telah menyelenggarakan Throughout 2025, the Credit Committee held meetings with the
rapat dengan agenda dan kehadiran sebagai berikut: following agendas and attendance:
Tanggal Rapat Agenda Rapat Peserta Rapat
No.
Meeting Date Meeting Agenda Meeting Participants
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. 16 Januari 2025 Persetujuan Kredit Pihak Terkait Cabang Molibagu Divisi Kredit Komersial
January 16, 2025 Approval of Related Party Credit–Molibagu Branch Commercial Credit Division
2. 10 Februari 2025 Persetujuan Perpanjangan Kredit PT Hutama Raharja Direktur Pemasaran, Group Head
February 10, 2025 Delada Pemasaran, Divisi Kredit Komersial
Approval of Credit Extension–PT Hutama Raharja Marketing Director, Marketing Group Head,
Delada Commercial Credit Division
3. 27 Maret 2025 Persetujuan Restrukturisasi Kredit PT Gorontalo Direktur Utama, Direktur Pemasaran, Group
March 27, 2025 Wisata Mandiri Head Pemasaran, Divisi Kredit Komersial
Approval of Credit Restructuring–PT Gorontalo President Director, Marketing Director,
Wisata Mandiri Marketing Group Head, Commercial Credit
Division
4. 19 Mei 2025 Persetujuan Kredit PT Bumi Resources Mineral Tbk Direksi, Group Head Pemasaran, Divisi
May 19, 2025 Approval of Credit–PT Bumi Resources Mineral Tbk Kredit Komersial
Board of Directors, Marketing Group Head,
Commercial Credit Division
5. 28 Juli 2025 Persetujuan Restrukturisasi Kredit PT Gorontalo Direktur Utama, Direktur Pemasaran, Group
660 July 28, 2025 Wisata Mandiri Head Pemasaran, Divisi Kredit Komersial
Approval of Credit Restructuring–PT Gorontalo President Director, Marketing Director,
Wisata Mandiri Marketing Group Head, Commercial Credit
Division
6. 11 Agustus 2025 Persetujuan Kredit BPR Prisma Dana Gorontalo Direksi, Group Head Pemasaran, Divisi
August 11, 2025 Approval of Credit–BPR Prisma Dana Gorontalo Kredit Komersial
Board of Directors, Marketing Group Head,
Commercial Credit Division
7. 15 Agustus 2025 Persetujuan Kredit PT Oki Pulp and Paper Mills Direksi, Group Head Pemasaran, Divisi
August 15, 2025 Approval of Credit–PT Oki Pulp and Paper Mills Kredit Komersial
Board of Directors, Marketing Group Head,
Commercial Credit Division
8. 23 September 2025 Persetujuan Kredit CV Gemilang Divisi Kredit Komersial
September 23, 2025 Approval of Credit–CV Gemilang Commercial Credit Division
9. 10 November 2025 Persetujuan Kredit PT Hutama Raharja Delada Direktur Utama, Direktur Pemasaran, Group
November 10, 2025 Approval of Credit–PT Hutama Raharja Delada Head Pemasaran, Divisi Kredit Komersial
President Director, Marketing Director,
Marketing Group Head, Commercial Credit
Division
10. 10 November 2025 Persetujuan Kredit Koperasi Jasa Karyawan PT BSG Direktur Pemasaran, Group Head
November 10, 2025 Approval of Credit–Employee Cooperative of PT Pemasaran, Divisi Kredit Komersial
BSG Marketing Director, Marketing Group Head,
Commercial Credit Division
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Pelaksanaan Tugas Komite Kredit Tahun 2025
Duty Implementation of the Credit Committee in 2025
Pada tahun 2025, persetujuan kredit dilakukan secara In 2025, credit approvals were conducted through a circular
sirkular. Output dari komite kredit ini tertera dalam dokumen mechanism. The outputs of the Credit Committee are
Memorandum Analis Kredit. Masing-masing Komite Kredit documented in the Credit Analysis Memorandum. Each member
memberikan persetujuan atau syarat syarat dalam kolom disposisi of the Credit Committee provides approval or stipulates specific
masing-masing anggota komite kredit. Untuk pembahasan terkait conditions in their respective disposition columns. For matters
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dengan tindak lanjut penyelesaian kredit bermasalah, komite related to the follow-up and resolution of non-performing loans
kredit melakukan rapat terkait dengan strategi penanganan (NPL), the Credit Committee conducts meetings to determine
dan penyelesaian kredit yang tergolong NPL Output dalam appropriate handling and resolution strategies. The outputs of
pelaksanaan ini berupa notulen rapat. these activities are documented in meeting minutes.
Dalam melaksanakan fungsi pengelolaan portofolio kredit In carrying out its function in managing the commercial credit
komersial dan evaluasi kinerja, komite kredit turut hadir dalam portfolio and evaluating performance, the Credit Committee also
rapat bersama setiap triwulan bersama dengan Pemimpin participates in quarterly meetings with Branch Managers/Sub-
Cabang/Pemimpin Cabang Pembantu dalam pertemuan rapat Branch Managers as part of working meetings.
kerja.
Komite Kebijakan Perkreditan
Credit Policy Committee
661
Komite Kebijakan Perkreditan dibentuk untuk mendukung The Credit Policy Committee was established to support sound
pemberian kredit yang sehat sehingga mengandung unsur lending practices, ensuring that internal control elements are
pengendalian intern mulai tahap awal proses kegiatan perkreditan integrated from the initial stages of the credit process until the
sampai kredit lunas. loan is fully repaid.
Struktur dan Keanggotaan Komite Kebijakan Kredit
Structure and Membership of the Credit Policy Committee
Struktur keanggotaan Komite Kebijakan Kredit ditetapkan The membership structure of the Credit Policy Committee is
berdasarkan Peraturan Direksi No. 021/PBSG-KKM/DIR/VI/2025 stipulated under the Regulation of the Board of Directors Number
tanggal 11 Juni 2025 tentang Organisasi dan Manajemen Kredit. 021/PBSG-KKM/DIR/VI/2025 dated June 11, 2025, concerning
Credit Organization and Management.
Jabatan di Komite Jabatan di BSG Status Hak Suara
Position in the Committee Position in BSG Voting Rights Status
Ketua Direktur Utama Mempunyai Hak Suara
Chairman President Director Has Voting Rights
Anggota Direktur Pemasaran Mempunyai Hak Suara
Member Marketing Director Has Voting Rights
Anggota Group Head Pemasaran Mempunyai Hak Suara
Member Marketing Group Head Has Voting Rights
Anggota Pemimpin Divisi Kredit Komersial Mempunyai Hak Suara
Member Head of Commercial Credit Division Has Voting Rights
Anggota Pemimpin SKAI Mempunyai Hak Suara
Member Head of IAU Has Voting Rights
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Fungsi, Tugas dan Mekanisme kerja Komite Kebijakan Kredit
Functions, Duties, and Working Mechanisms of the Credit Policy Committee
Fungsi Komite Kebijakan Kredit Functions of the Credit Policy
Committee
1. Meminta penjelasan/masukan dari pihak pejabat terkait 1. Request clarification or input from relevant officials regarding
ketentuan perkreditan; credit regulations and provisions;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2. Mengawasi pelaksanaan kebijakan perkreditan bank; 2. Oversee the implementation of the Bank’s credit policies;
3. Mengadakan revisi atas kebijakan perkreditan bank. 3. Conduct revisions of the Bank’s credit policies to ensure
continued relevance and alignment.
Tugas Komite Kebijakan Kredit Duties of the Credit Policy
Committee
1. Memberikan masukan kepada Direksi dalam rangka 1. To provide recommendations to the Board of Directors
penyusunan Kebijakan Perkreditan Bank, terutama yang in the formulation of the Bank’s Credit Policy, particularly
menyangkut prinsip kehati-hatian dalam perkreditan; concerning prudential principles in lending;
2. Memantau dan mengevaluasi: 2. To monitor and evaluate:
a. Perkembangan dan kualitas portofolio perkreditan a. The development and overall quality of the credit
secara keseluruhan; portfolio;
b. Pelaksanaan kewenangan memutus kredit atau b. The exercise of authority in approving loans or financing;
pembiayaan;
c. Proses pemberian kredit, perkembangan, dan kualitas c. The credit granting process, including the development
kredit yang diberikan kepada pihak yang terkait dengan and quality of loans extended to related parties and
662
Bank dan debitur-debitur besar tertentu; certain large debtors;
d. Pelaksanaan ketentuan Batas Maksimum Pemberian d. Compliance with the Legal Lending Limit (LLL/BMPK);
Kredit (BMPK);
e. Ketaatan terhadap ketentuan perundang-undangan dan e. Adherence to applicable laws, regulations, and other
peraturan lainnya dalam pelaksanaan pemberian kredit; requirements in credit disbursement;
f. Memberikan solusi penyelesaian kredit bermasalah f. The provision of solutions for resolving non-performing
sesuai dengan yang ditetapkan dalam Kebijakan loans in accordance with the Bank’s Credit Policy;
Perkreditan Bank;
g. Kecukupan jumlah penyisihan penghapusan kredit. g. The adequacy of loan loss provisions.
Mekanisme Kerja Komite Kebijakan Working Mechanism of the Credit
Kredit Policy Committee
Komite Kebijakan Perkreditan bertugas untuk menyampaikan The Credit Policy Committee is responsible for submitting
laporan tertulis secara berkala kepada direksi dengan tembusan periodic written reports to the Board of Directors, with copies to
kepada Dewan Komisaris mengenai: the Board of Commissioners, covering:
1. Hasil pengawasan atas penerapan dan pelaksanaan 1. The results of oversight on the implementation of the Bank’s
kebijakan perkreditan bank; credit policies;
2. Hasil pemantauan dan evaluasi mengenai perkembangan 2. The results of monitoring and evaluation of the development
dan kualitas portofolio kredit secara keseluruhan. and overall quality of the credit portfolio.
Komite Kebijakan Perkreditan juga memberikan saran Langkah The Committee also provides recommendations for improvement
perbaikan dibidang perkreditan kepada direksi dengan tembusan in the credit function to the Board of Directors, with copies to the
kepada Dewan Komisaris. Prosedur yang dilakukan adalah Divisi Board of Commissioners. The working procedure involves the
Kredit Komersial mengajukan perubahan atas kebijakan dan Commercial Credit Division proposing changes to credit-related
ketentuan yang terkait kepada komite kebijakan perkreditan untuk policies and provisions to the Credit Policy Committee. These
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selanjutnya di bahas bersama dalam rapat komite dan dimintakan proposals are then discussed in committee meetings and require
persetujuan dari seluruh Komite Kebijakan Perkreditan. Dasar approval from all members of the Committee. The basis for such
perubahan diakomodir dari hasil loan review internal Divisi Kredit revisions is derived from internal loan reviews conducted by the
Komersial, hasil temuan SKAI dan OJK. Commercial Credit Division, as well as findings from Internal Audit
(SKAI) and the Financial Services Authority (OJK).
Rapat Komite Kebijakan Kredit
Credit Policy Committee Meetings
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sepanjang tahun 2025, Komite Kebijakan Kredit telah Throughout 2025, the Credit Policy Committee conducted
menyelenggarakan rapat dengan agenda dan kehadiran sebagai meetings with the following agendas and attendance:
berikut:
Tanggal Rapat Agenda Rapat Peserta Rapat
No.
Meeting Date Meeting Agenda Meeting Participant
Kajian Perjanjian Kredit yang ditanda tangani oleh orang Divisi Kredit Komersial, Divisi
17 Januari 2025 tua debitur Kepatuhan, Departemen ALK
1.
January 17, 2025 Review of Credit Agreements Signed by Debtor’s Commercial Credit Division,
Parents Compliance Division, ALK Department
Divisi Kredit Komersial, Divisi
Permohonan revisi BPP Perkreditan
19 Februari 2025 Kepatuhan, Divisi MRI
2. Request for Revision of Credit Corporate Guidelines
February 19, 2025 Commercial Credit Division,
(BPP)
Compliance Division, MRI Division
Divisi Kredit Komersial, Divisi
20 Mei 2025 Ketentuan Kredit Sindikasi Kepatuhan, Divisi MRI
3.
May 20, 2025 Syndicated Loan Provisions Commercial Credit Division, 663
Compliance Division, MRI Division
Divisi Kredit Komersial, Divisi
5 Juni 2025 Revisi Produk Kredit Mitra Pegawai Kepatuhan, Divisi MRI
4.
June 5, 2025 Revision of the Employee Partner Credit Product Commercial Credit Division,
Compliance Division, MRI Division
Divisi Kredit Komersial, Divisi
Revisi SOP Scoring KUR
25 Juli 2025 Kepatuhan, Divisi MRI
5. Revision of KUR (People’s Business Credit) Scoring
July 25, 2025 Commercial Credit Division,
SOPs
Compliance Division, MRI Division
Divisi Kredit Komersial, Divisi
Revisi Produk Kredit Investasi Lembaga Agama
26 Agustus 2025 Kepatuhan, Divisi MRI
6. Revision of Investment Credit Products for Religious
August 26, 2025 Commercial Credit Division,
Institutions
Compliance Division, MRI Division
Divisi Kredit Komersial, Divisi
8 Oktober 2025 Pembahasan Pembiayaan Kredit Program Perumahan Kepatuhan, Divisi MRI
7.
October 8, 2025 Discussion on Housing Program Credit Financing Commercial Credit Division,
Compliance Division, MRI Division
Divisi Kredit Komersial, Divisi
25 November 2025 Revisi Produk Kredit Agunan Tunai Kepatuhan, Divisi MRI
8.
November 25, 2025 Revision of Cash-Collateralized Credit Products Commercial Credit Division,
Compliance Division, MRI Division
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Peninjauan dan revisi berkala terhadap kebijakan dan produk The regular review and revision of credit policies and products
kredit sepanjang tahun 2025 mencerminkan pendekatan throughout 2025 reflect BSG proactive approach in maintaining
proaktif BSG dalam menjaga kualitas kredit, beradaptasi dengan credit quality, adapting to regulatory requirements, and
persyaratan peraturan, dan menanggapi kebutuhan bisnis yang responding to evolving business needs.
terus berkembang.
Pelaksanaan Tugas Komite Kredit Tahun 2025
Duty Implementation of Credit Policy Committee in 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sepanjang tahun 2025 Komite Kebijakan Perkreditan telah Throughout 2025, the Credit Policy Committee performed
menjalankan tugas dan fungsinya dengan pelaksanaan rapat yang its duties and functions through a series of meetings. The
telah dilaksanakan di tahun 2025. Komite Kebijakan Perkreditan Committee provided advisory input to the Board of Directors
memberikan masukan kepada Direksi dalam rangka penyusunan regarding the formulation of the Bank’s Credit Policy to serve as
Kebijakan Perkreditan Bank sebagai bahan pertimbangan a basis for the Board’s decision-making and subsequent follow-
pengambilan keputusan Direksi untuk ditindaklanjuti, serta up, while also overseeing the implementation of the Bank’s credit
mengawasi pelaksanaan kebijakan perkreditan bank. policies.
Komite Manajemen Risiko
Risk Management Committee
Direksi membentuk Komite Manajemen Risiko untuk membantu The Board of Directors established the Risk Management
dalam memberikan rekomendasi kepada Direktur Utama Committee to assist in providing recommendations to the
664
yang berhubungan dengan penyusunan kebijakan, strategi, President Director concerning the formulation of policies,
dan penerapan manajemen risiko berdasarkan hasil evaluasi strategies, and the implementation of risk management. These
pelaksanaan Manajemen Risiko serta penetapan hal-hal yang recommendations are based on evaluations of Risk Management
terkait dengan keputusan bisnis yang menyimpang dari prosedur execution and the determination of matters related to business
normal. decisions that deviate from standard procedures.
BSG memiliki Komite Manajemen Risiko untuk mengidentifikasi BSG maintains a Risk Management Committee to identify all
seluruh risiko yang berasal dari segenap kegiatan usaha unit- risks arising from the business activities of the Bank’s business
unit bisnis Bank, menetapkan kebijakan dan strategi manajemen units, establish risk management policies and strategies, set risk
risiko menetapkan kebijakan pengendalian risiko, dan memonitor control policies, and periodically monitor the impact of policy and
dampak dari implementasi kebijakan dan strategi terhadap strategy implementation against specific risk parameters.
parameter risiko tertentu secara berkala. Keanggotaan Komite
Manajemen Risiko.
Struktur dan Keanggotaan Komite Manajemen Risiko
Structure and Membership of the Risk Management Committee
Komite Manajemen Risiko bersifat non struktural dengan fungsi The Risk Management Committee is a non-structural body with
untuk memberikan rekomendasi kepada Direktur Utama. Bentuk the function of providing recommendations to the President
organisasi Komite Manajemen Risiko ditetapkan dalam Surat Director. The organizational structure of the Risk Management
Keputusan Direksi No. 055/SK-MRi/DIR/V/2017 tanggal 29 Mei Committee is stipulated in the Decree of the Board of Directors
2017. Keanggotaan Komite Manajemen Risiko terdiri dari mayoritas Number 055/SK-MRi/DIR/V/2017 dated May 29, 2017. The
Direksi dan pejabat eksekutif Bank yang dikelompokkan menjadi membership of the Risk Management Committee consists of
2 (dua), yaitu: a majority of the Board of Directors and the Bank’s executive
officers, categorized into two groups:
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1. Anggota tetap merupakan mayoritas Direksi, Group Head, 1. Permanent Members, comprising a majority of the Board of
Divisi Manajemen Risiko dan seluruh Pemimpin Divisi Core Directors, Group Heads, the Risk Management Division, and
Risk Taking Unit (CRTU); all Heads of Core Risk Taking Units (CRTU);
2. Anggota tidak tetap merupakan Pemimpin Divisi Kepatuhan, 2. Non-Permanent Members, comprising the Head of
Pemimpin Satuan Kerja Audit Internal (SKAI) dan seluruh Compliance Division, the Head of Internal Audit (IAU), and all
Pemimpin Divisi Supporting Risk Taking Unit (SRTU). Heads of Supporting Risk Taking Units (SRTU).
Jabatan di Komite Jabatan di BSG Status Hak Suara
Position in the Committee Position in BSG Voting Rights Status
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Ketua Direktur Kepatuhan Mempunyai Hak Suara
Chairman Compliance Director Has Voting Rights
Anggota Direktur Umum Mempunyai Hak Suara
Member General Director Has Voting Rights
Anggota Direktur Operasional Mempunyai Hak Suara
Member Operations Director Has Voting Rights
Anggota Direktur Pemasaran Mempunyai Hak Suara
Member Marketing Director Has Voting Rights
Anggota Group Head Pemasaran Mempunyai Hak Suara
Member Marketing Group Head Has Voting Rights
Anggota Pemimpin Divisi Manajemen Risiko Mempunyai Hak Suara
Member Head of Risk Management DIvision Has Voting Rights
Core Risk Taking Unit (CRTU)
Core Risk Taking Unit (CRTU)
Anggota Pemimpin Divisi Kredit komersial Mempunyai Hak Suara
Member Head of Commercial Credit Division Has Voting Rights
Anggota Pemimpin Divisi Kredit Konsumer Mempunyai Hak Suara
Member Head of Consumer Credit Division Has Voting Rights
665
Anggota Pemimpin Divisi Trisuri Mempunyai Hak Suara
Member Head of Treasury Division Has Voting Rights
Anggota Pemimpin Divisi Pemasaran Dana Mempunyai Hak Suara
Member Head of Marketing Fund Division Has Voting Rights
Anggota Pemimpin Divisi Pengendalian Keuangan Mempunyai Hak Suara
Member Head of Financial Control Division Has Voting Rights
Anggota Pemimpin Divisi TI Mempunyai Hak Suara
Member Head of IT Division Has Voting Rights
Supporting Risk Taking Unit (SRTU)
Supporting Risk Taking Unit (SRTU)
Anggota Pemimpin SKAI Mempunyai Hak Suara
Member Head of IAU Has Voting Rights
Anggota Pemimpin Divisi Kepatuhan Mempunyai Hak Suara
Member Head of Compliance Division Has Voting Rights
Anggota Pemimpin Divisi PBJ Mempunyai Hak Suara
Member Head of PBJ Division Has Voting Rights
Anggota Pemimpin Divisi HC Mempunyai Hak Suara
Member Head of HC Division Has Voting Rights
Anggota Pemimpin Divisi Perencanaan & Evaluasi Mempunyai Hak Suara
Member Head of Planning & Evaluation Division Has Voting Rights
Anggota Pemimpin Divisi Umum Mempunyai Hak Suara
Member Head of General Affairs Division Has Voting Rights
Anggota Sekertaris Perusahaan Mempunyai Hak Suara
Member Corporate Secretary Has Voting Rights
Anggota Pemimpin Divisi Operasional & Layanan Mempunyai hak suara
Member Head of Operations and Services DIvision Has Voting Rights
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Tugas, Tanggung Jawab dan Wewenang Komite Manajemen Risiko
Duties, Responsibilities, and Authorities of the Risk Management Committee
Tugas Komite Manajemen Risiko Duties of the Risk Management
Committee
Memberikan rekomendasi kepada Direktur Utama, sekurang- The Risk Management Committee provides recommendations to
kurangnya meliputi: the President Director, including at least the following:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. Pokok-pokok materi yang perlu dicantumkan dalam kebijakan 1. Key matters to be included in the Risk Management Policy
Manjemen Risiko serta perubahannya termasuk stategi and its amendments, including risk management strategies
Manajemen Risiko dan contingency plan apabila kondisi and contingency plans in the event of abnormal external
eksternal tidak normal; conditions;
2. Hal-hal yang perlu diperbaiki dan atau disempurnakan dalam 2. Areas requiring improvement and/or enhancement in the
rangka penerapan Manajemen Risiko yang dilakukan secara implementation of risk management, whether on a periodic
berkala maupun bersifat insidentil; or incidental basis;
3. Hal-hal yang perlu mendapat perhatian serta perlu 3. Matters requiring attention and follow-up, particularly where
ditindaklanjuti sehubungan posisi risiko yang telah risk exposure has exceeded established limits
melampaui limit.
Tanggung Jawab Komite Manajemen Responsibilities of the Risk
Risiko Management Committee
1. Kebijakan strategi dan pedoman Manajemen Risiko; 1. Risk Management strategic policies and guidelines;
2. Perbaikan dan atau penyempurnaan pelaksanaan strategi 2. Improvement and/or refinement of Risk Management
Manajemen Risiko yang didasarkan suatu hasil evaluasi atas strategy implementation based on the results of performance
666
pelaksanaan dimaksud; evaluations;
3. Penerapan (justification) hal-hal yang terkait dengan 3. Providing justification for matters related to business decisions
keputusan bisnis yang menyimpang dari prosedur normal that deviate from standard procedures (irregularities).
(irregulirities).
Wewenang Komite Manajemen Risiko Authorities of the Risk Management
Committee
1. Menetapkan (justification) hal-hal yang terkait dengan 1. To determine and justify matters related to business decisions
keputusan bisnis yang menyimpang dari prosedur normal that deviate from normal procedures (irregularities), such
(irregularities) seperti keputusan pelampauan ekspansi as significant deviations in business expansion from the
usaha yang signifikan dibandingkan dengan rencana bisnis approved business plan or risk exposures exceeding
Bank yang telah ditetapkan sebelumnya atau pengambilan established limits;
posisi/eksposur risiko yang melampaui limit yang telah
ditetapkan;
2. Meminta laporan dan atau penjelasan dari Divisi Manajemen 2. To request reports and/or explanations from the Risk
Risiko tentang: Management Division regarding:
a. Hasil pemantauan terhadap implementasi strategi a. The results of monitoring the implementation of risk
manajemen risiko; management strategies;
b. Besaran atau maksimum eksposur risiko yang wajib b. The level or maximum risk exposure that must be
dipelihara Bank; maintained by the Bank;
c. Profil/komposisi risiko yang melekat pada seluruh c. The risk profile/composition inherent in the Bank’s
portofolio atau eksposur Bank. overall portfolio or exposures;.
3. Menetapkan limit risiko yang direkomendasikan oleh Divisi 3. To establish risk limits as recommended by the Risk
Manajemen Risiko kepada Satuan Kerja Operasional. Management Division to operational work units.
2025 Laporan Tahunan
Annual Report
Page 667
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Bank wajib meningkatkan efektivitas peran dan fungsi Komite The Bank is committed to enhancing the effectiveness of the
Manajemen Risiko dengan memastikan bahwa rapat Komite Risk Management Committee by ensuring that meetings are
Manajemen Risiko dilakukan secara periodik (dibuat jadwal rapat conducted periodically (at least once every three months) and
minimal 3 (tiga) bulan sekali) dan seluruh tugas serta tanggung that all duties and responsibilities are properly fulfilled. In this
jawab Komite Manajemen Risiko telah dilaksanakan dengan baik. regard:
Sehubungan dengan itu, maka:
1. Pelaksanaan rapat Komite Manajemen Risiko wajib dihadiri 1. Meetings of the Risk Management Committee must be
sekurang-kurangnya oleh Ketua, Anggota/Ketua Pengganti, attended at a minimum by the Chairman, members or
Sekretaris, Pemimpin Divisi Kepatuhan, Pemimpin SKAI, dan acting Chairman, the Secretary, the Head of Compliance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
anggota lainnya-nya (Direksi dan Divisi) yang terkait dengan Division, the Head of Internal Audit (SKAI), and other relevant
agenda rapat yang akan dibahas; members (Board of Directors and Divisions) in accordance
with the meeting agenda;
2. Setiap kebijakan-kebijakan (policies) dan arahan-arahan 2. All policies and guidelines decided during meetings must be
(guidelines) yang telah diputuskan dalam rapat Komite formalized in Risk Management Committee resolutions;
Manajemen Risiko harus dituangkan dalam Keputusan
Komite Manajemen Risiko;
3. Komite Manajemen Risiko harus memberikan justification 3. The Committee must provide justification for any breaches
terhadap pelampauan-pelampauan limit risiko yang telah of risk limits;
terjadi;
4. Komite Manajemen Risiko harus memberikan keputusan atau 4. The Committee must make decisions or determinations
melakukan penetapan mengenai transaksi-transaksi trading regarding trading book transactions, particularly those
book, terutama yang terkait limit risiko, sesuai kewenangan related to risk limits, in accordance with the authority
yang diatur dalam BPP Pengendalian Risiko Pasar; stipulated in the Market Risk Control Policy (BPP);
5. Divisi Manajemen Risiko harus menjalankan perannya secara 5. The Risk Management Division acts as the Committee’s
efektif sebagai sekretaris Komite Manajemen Risiko dengan secretary and must perform its role effectively by ensuring
memastikan bahwa rapat Komite Manajemen Risiko dilakukan regular meetings and the proper execution of all duties and
667
secara periodik (dibuat jadwal rapat minimal 3 (tiga) bulan responsibilities of the Committee.
sekali) dan memastikan seluruh tugas serta tanggung jawab
Komite Manajemen Risiko telah dilaksanakan dengan baik.
Rapat Komite Manajemen Risiko
Risk Management Committee Meetings
Sepanjang tahun 2025, Komite Manajemen Risiko telah Throughout 2025, the Risk Management Committee held
menyelenggarakan rapat dengan agenda dan kehadiran sebagai meetings with the following agendas and attendance:
berikut:
Tata Kelola Perusahaan
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Tanggal Rapat Agenda Rapat Peserta Rapat
No.
Meeting Date Meeting Agenda Meeting Participant
1. 6 Agustus 2025 1. Penilaian Profil Risiko Triwulan II/Juni 2025 1. Direktur Kepatuhan (Ketua Komite)
August 6, 2025 2. Monitoring Area of Concerns Risiko TW II 2025 2. Group Head Operasional
3. Rencana Pelaksanaan Komite Manajemen 3. Pemimpin Divisi MRI (Sekretaris)
Risiko 4. Pemimpin Divisi: SKAI, Trisuri, HC,
4. Isu lainnya yang memiliki dampak risiko bagi Perencanaan & Evaluasi, Pengendali
bank Keuangan, Pengembangan Bisnis &
1. Risk Profile Assessment for Quarter II/June Jaringan, Kredit Konsumer, Kredit Komersial
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2025 1. Compliance Director (Chairman)
2. Monitoring of Risk Areas of Concern (AoC) for 2. Head of Operations Group
Q2 2025 3. Head of Risk Management Division
3. Risk Management Committee Implementation (Secretary)
Plan 4. Division Heads: Internal Audit (SKAI),
4. Other Issues with Potential Risk Impact on the Treasury, Human Capital, Planning &
Bank Evaluation, Financial Control, Business &
Network Development, Consumer Credit,
Commercial Credit
2. 28 Oktober 2025 Pembahasan dan Penetapan Parameter Limit Risiko 1. Direktur Kepatuhan (Ketua Komite)
October 28, 2025 Tahun 2026 2. Direktur Pemasaran
Discussion and Determination of 2026 Risk Limit 3. Direktur Operasional
Parameters 4. Direktur Umum
5. Group Head Pemasaran
6. Group Head Operasional
7. Pemimpin Divisi MRI (Sekretaris)
8. Pemimpin Divisi: SKAI, Kepatuhan,
668 Trisuri, Pemasaran Dana, Human Capital,
Perencanaan & Evaluasi, Pengendali
Keuangan, Pengembangan Bisnis &
Jaringan, Kredit Konsumer, Kredit Komersial,
Corporate Secretary, Umum, Teknologi
Informasi
1. Compliance Director (Chairman)
2. Marketing Director
3. Operations Director
4. General Director
5. Head of Marketing Group
6. Head of Operations Group
7. Head of Risk Management Division
(Secretary)
8. Division Heads: Internal Audit (SKAI),
Compliance, Treasury, Funding Marketing,
Human Capital, Planning & Evaluation,
Financial Control, Business & Network
Development, Consumer Credit,
Commercial Credit, Corporate Secretary,
General Affairs, Information Technology
2025 Laporan Tahunan
Annual Report
Page 669
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pelaksanaan Tugas Komite Manajemen Risiko
Duty Implementation of the Risk Management Committee in 2025
Bank wajib meningkatkan efektivitas peran dan fungsi Komite The Bank is committed to enhancing the effectiveness of the role
Manajemen Risiko dengan memastikan bahwa rapat Komite and function of the Risk Management Committee by ensuring
Manajemen Risiko dilakukan secara periodik (dibuat jadwal that Committee meetings are conducted periodically (with a
meetingnya minimal 1 (satu) tahun sekali) dan seluruh tugas serta minimum frequency of at least once a year) and that all duties
tanggung jawab Komite Manajemen Risiko telah dilaksanakan and responsibilities are properly carried out. In this regard:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dengan baik. Sehubungan dengan itu, maka:
1. Pelaksanaan rapat Komite Manajemen Risiko wajib dihadiri 1. Risk Management Committee meetings must be attended, at
sekurang-kurangnya oleh Ketua, Anggota/Ketua Pengganti, a minimum, by the Chairman, members or acting Chairman,
Sekretaris, Pemimpin Divisi Kepatuhan, Pemimpin SKAI, dan the Secretary, the Head of Compliance Division, the Head
anggota lainnya-nya (Direksi dan Divisi) yang terkait dengan of Internal Audit (SKAI), and other relevant members (Board
agenda rapat yang akan dibahas; of Directors and Divisions) in accordance with the meeting
agenda;
2. Setiap kebijakan-kebijakan (policies) dan arahan-arahan 2. All policies and guidelines decided during Risk Management
(guidelines) yang telah diputuskan dalam rapat Komite Committee meetings must be formalized in Risk Management
Manajemen Risiko harus dituangkan dalam Keputusan Committee resolutions;
Komite Manajemen Risiko;
3. Komite Manajemen Risiko harus memberikan justification 3. The Committee must provide justification for any breaches of
terhadap pelampauan-pelampauan limit risiko yang telah established risk limits;
terjadi;
4. Komite Manajemen Risiko harus memberikan keputusan atau 4. The Committee must make decisions or determinations
melakukan penetapan mengenai transaksi-transaksi trading regarding trading book transactions, particularly those
book, terutama yang terkait limit risiko, sesuai kewenangan related to risk limits, in accordance with the authority
669
yang diatur dalam BPP Pengendalian Risiko Pasar; stipulated in the Market Risk Control Policy;
5. Divisi Manajemen Risiko harus menjalankan perannya secara 5. The Risk Management Division must effectively perform
efektif sebagai sekretaris Komite Manajemen Risiko dengan its role as the Committee’s secretary by ensuring periodic
memastikan bahwa rapat Komite Manajemen Risiko dilakukan meetings and the proper execution of all duties and
secara periodik (dibuat jadwal meetingnya minimal 1 tahun responsibilities of the Risk Management Committee.
sekali) dan memastikan seluruh tugas serta tanggung jawab
Komite Manajemen Risiko telah dilaksanakan dengan baik.
Assets and Liability Committee (ALCO)
Assets and Liability Committee (ALCO)
Asset & Liability Committee (ALCO) atau Komite Aset & Liabilitas The Asset & Liability Committee (ALCO) serves as a forum for
merupakan forum untuk menetapkan kebijakan dan strategi establishing policies and strategies to control interest rate risk
pengendalian risiko suku bunga serta pengambilan keputusan and for making decisions related to the provision, utilization,
yang berhubungan dengan penyediaan, penggunaan serta and allocation of funds. Furthermore, the committee ensures
pengalokasian dana. Selain itu perlunya proses pengambilan that financial decision-making processes and their respective
keputusan finansial serta batasan-batasannya dalam suatu boundaries adhere to established standards, based on prevailing
standar tertentu yang didasari oleh ketentuan yang berlaku serta regulations and risk-based prudential principles.
prinsip kehati-hatian yang berbasis risiko.
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Struktur dan Keanggotaan ALCO
Structure and Membership of ALCO
Struktur keanggotaan ALCO ditetapkan berdasarkan Peraturan The structure and membership of ALCO are determined based
Direksi No. 025/PBSG/DIR-TRI/XI/2024 tanggal 13 November on Board of Directors Regulation No. 025/PBSG/DIR-TRI/XI/2024
2024 tentang Buku Pedoman Perusahaan Divisi Trisuri Buku 1 dated November 13, 2024 concerning the Company Policy
kebijakan Trisuri. Manual of the Treasury Division (Book 1: Treasury Policy).
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jabatan di Komite Jabatan di BSG Status Hak Suara
Position in the Committee Position in BSG Voting Rights Status
Ketua Direktur Utama Mempunyai Hak Suara
Chairman President Director Has Voting Rights
Ketua Pengganti merangkap Anggota Direktur Pemasaran Mempunyai Hak Suara
Acting Chairman, Concurrently as Member Marketing Director Has Voting Rights
Anggota Direktur Umum Mempunyai Hak Suara
Member General Director Has Voting Rights
Anggota Direktur Operasional Mempunyai Hak Suara
Member Operations Director Has Voting Rights
Anggota Direktur Kepatuhan Mempunyai Hak Suara
Member Compliance Director Has Voting Rights
Sekretaris merangkap Anggota Pemimpin Divisi Trisuri Mempunyai Hak Suara
Secretary, Concurrently as Member Head of Treasury Division Has Voting Rights
Anggota Group Head Pemasaran Mempunyai Hak Suara
Member Marketing Group Head Has Voting Rights
670 Anggota Group Head Operasional Mempunyai Hak Suara
Member Operations Group Head Has Voting Rights
Anggota Pemimpin Divisi Kredit komersial Mempunyai Hak Suara
Member Head of Commercial Credit Division Has Voting Rights
Anggota Pemimpin Divisi Kredit Konsumer Mempunyai Hak Suara
Member Head of Consumer Credit Division Has Voting Rights
Anggota Pemimpin Divisi Manajemen Risiko Mempunyai Hak Suara
Member Head of Risk Management Division Has Voting Rights
Anggota Pemimpin Divisi Pengendalian Keuangan Mempunyai Hak Suara
Member Head of Financial Controller Division Has Voting Rights
Anggota Pemimpin Divisi Perencanaan & Evaluasi Mempunyai Hak Suara
Member Head of Planning & Evaluation Division Has Voting Rights
Anggota Pemimpin Divisi Pemasaran Dana Mempunyai Hak Suara
Member Head of Funding Marketing Division Has Voting Rights
Pemimpin Divisi PBJ
Anggota Mempunyai Hak Suara
Head of Business & Network Development Division
Member Has Voting Rights
(PBJ)
Anggota Pemimpin Divisi Kepatuhan Mempunyai Hak Suara
Member Head of Compliance Division Has Voting Rights
2025 Laporan Tahunan
Annual Report
Page 671
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Tugas dan Tanggung Jawab ALCO
ALCO Duties and Responsibilities
1. Menetapkan tujuan global Bank, menetapkan strategi dan 1. To determine the Bank’s overall objectives and establish
kebijakan pengendalian kekayaan dan kewajiban keuangan strategies and policies for the management and control of
Bank (ALMA); assets and liabilities (ALMA);
2. Meninjau dan mengkaji ulang apakah pedoman dan 2. To review and reassess whether the Bank’s policies and
kebijakan bank telah disusun secara berkesinambungan guidelines have been developed consistently within the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dalam lingkup ALMA sesuai dengan tujuan Bank dan ALMA framework, in line with the Bank’s objectives and
perkembangan perbankan; banking industry developments;
3. Meninjau kembali struktur neraca dan mengkaji ulang risiko 3. To review the balance sheet structure and reassess risks and
dan eksposur Asset/Liability Management; exposures related to Asset and Liability Management;
4. Melihat prakiraan dan proyeksi keadaan ekonomi, suku 4. To analyze economic forecasts and projections, including
bunga, dan nilai tukar untuk mengarahkan kebijakan yang interest rates and exchange rates, in guiding policy decisions;
ditetapkan;
5. Menetapkan batas dan petunjuk pengelolaan dan 5. To establish limits and guidelines for managing and
pengendalian risiko yang berdampak pada: controlling risks related to:
a. Risiko Likuiditas (Liquidity Management); a. Liquidity Risk (Liquidity Management);
b. Risiko Suku Bunga (Gap Management); b. Interest Rate Risk (Gap Management);
c. Risiko Portofolio (Earnings & Investment Management); c. Portfolio Risk (Earnings & Investment Management);
6. Mengkaji dan menetapkan suku bunga kredit dan suku 6. To review and determine lending rates and funding rates;
bunga dana;
7. Menetapkan batas (Limit) primary reserves (GWM, Nostro, 7. To establish limits for primary reserves (statutory reserves,
dan Kas),) secondary reserve serta instrumennya dan batas Nostro accounts, and cash), secondary reserves and their
(Limit) gap serta instrumennya; instruments, as well as gap limits and their instruments;
671
8. Menetapkan batas (Limit) kredit serta penyebarannya; 8. To determine credit limits and their allocation;
9. Menetapkan batas KPMM (CAR) untuk risiko pasar (risiko 9. To establish Capital Adequacy Ratio (CAR) limits for market
suku bunga); risk (interest rate risk);
10. Melaporkan risiko pasar (risiko suku bunga); 10. To report market risk (interest rate risk);
11. Menetapkan harga transfer dana internal (Internal Funds 11. To determine the Internal Funds Transfer Pricing (FTP) or
Transfer Rate) atau harga Rekening Antar Kantor dalam inter-office account pricing to enhance efficiency in branch
memacu efisiensi pengelolaan cabang bank; management;
12. Meninjau kembali perfomance dan posisi kekayaan dan 12. To review the performance and position of the Bank’s assets
kewajiban keuangan bank guna mengkaji dampak keputusan and liabilities to assess the impact of ALCO decisions on
ALCO terhadap tujuan bank dan terhadap kepatuhan the Bank’s objectives and compliance with internal and
peraturan internal bank maupun terhadap kepatuhan regulatory requirements;
regulasi;
13. Monitor kepatuhan cabang dan kantor pusat terhadap 13. To monitor compliance of branches and head office
keputusan ALCO, peraturan internal bank maupun terhadap with ALCO decisions, internal policies, and regulatory
kepatuhan regulasi; requirements;
14. Mengadakan penyesuaian strategi, batasan-batasan 14. To adjust strategies, limits, implementation guidelines, and
dan petunjuk pelaksanaan serta kebijakan dalam rangka policies in achieving ALCO and Bank objectives;
mencapai tujuan ALCO dan tujuan bank;
15. Pengembangan kebijakan ALMA berdasarkan kondisi 15. To develop ALMA policies based on current internal and
eksternal dan internal terkini; external conditions;
16. Review dan Modifikasi kebijakan ALMA; 16. To review and modify ALMA policies;
17. Evaluasi posisi risiko tingkat bunga bank dan strategi ALMA 17. To evaluate the Bank’s interest rate risk position and ALMA
untuk memastikan bahwa hasil dari risk taking position strategies to ensure consistency with interest rate risk
konsisten dengan tujuan manajemen risiko tingkat bunga; management objectives;
Tata Kelola Perusahaan
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18. Review strategi penetapan harga aset dan kewajiban untuk 18. To review asset and liability pricing strategies to ensure
memastikan bahwa penetapan harga mencapai hasil yang optimal fund allocation, minimize cost of funds, and maintain
optimal dalam penempatan dana, meminimalkan cost of a balance sheet structure aligned with ALMA policies;
fund, dan mempertahankan struktur neraca bank sesuai
dengan kebijakan ALMA;
19. Review deviasi antara hasil aktual dengan rencana bisnis 19. To review deviations between actual results and the Bank’s
bank; business plan;
20. Mempertimbangkan aspek hukum dan aturan-aturan yang 20. To consider legal and regulatory aspects affecting ALMA
mempengaruhi strategi dan kebijakan ALMA; strategies and policies;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
21. Mengindentifikasi dan mengukur Risiko tingkat bunga yang 21. To identify and measure interest rate risks arising from the
muncul dari produk dan transaksi bank; Bank’s products and transactions;
22. Mempertimbangkan adopsi sistem untuk pengukuran risiko 22. To consider the adoption of systems for measuring interest
tingkat suku bunga; rate risk;
23. Mengatur otorisasi dan mekanisme untuk pengecualian 23. To regulate authorization and mechanisms for exceptions to
terhadap kebijakan. established policies.
Rapat ALCO
ALCO Meetings
Sepanjang tahun 2025, ALCO telah menyelenggarakan rapat Throughout 2025, ALCO held meetings with the following
dengan agenda dan kehadiran sebagai berikut: agendas and attendance:
Tanggal Rapat Agenda Rapat Peserta Rapat
No.
Meeting Date Meeting Agenda Meeting Participants
672 1. 20 Januari 2025 » Kinerja keuangan dan kondisi likuiditas Bank Direksi, Group Head, dan
January 20, 2025 » Liquidity Coverage Ratio & Nett Stable Funding Ratio Divisi terkait
(NSFR) Desember 2024, penerapan SBDK Board of Directors, Group
» Financial performance and Bank liquidity condition Heads, and relevant
» LCR & NSFR December 2024, implementation of SBDK Divisions
(Prime Lending Rate)
2. 24 Februari 2025 » Kondisi suku bunga, likuiditas, dan kinerja Bank Direksi, Group Head, dan
February 24, 2025 » LCR & NSFR Januari 2025, penetapan SBDK Divisi terkait
» Interest rate conditions, liquidity, and Bank performance Board of Directors, Group
» LCR & NSFR January 2025, SBDK determination Heads, and relevant
Divisions
3. 26 Maret 2025 » Kondisi suku bunga, likuiditas, dan kinerja Bank Direksi, Group Head, dan
March 26, 2025 » LCR & NSFR Februari 2025, penetapan SBDK Divisi terkait
» Interest rate conditions, liquidity, and Bank performance Board of Directors, Group
» LCR & NSFR February 2025, SBDK determination Heads, and relevant
Divisions
4. 28 April 2025 » Kondisi suku bunga, likuiditas, dan risiko likuiditas Direksi, Group Head, dan
April 28, 2025 » Kinerja Bank, DPK & kredit, LCR & NSFR Maret 2025, Divisi terkait
serta penetapan SBDK Board of Directors, Group
» Interest rate, liquidity, and liquidity risk conditions Heads, and relevant
» Bank performance, deposits & loans, LCR & NSFR March Divisions
2025, and SBDK determination
5. 26 Mei 2025 » Kondisi likuiditas Direksi, Group Head, dan
May 26, 2025 » Kinerja Bank, DPK & kredit serta penetapan SBDK Divisi terkait
» Liquidity condition Board of Directors, Group
» Bank performance, deposits & loans, and SBDK Heads, and relevant
determination Divisions
2025 Laporan Tahunan
Annual Report
Page 673
Tanggung Jawab Sosial
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Tanggal Rapat Agenda Rapat Peserta Rapat
No.
Meeting Date Meeting Agenda Meeting Participants
6. 17 Juni 2025 » Kondisi likuiditas dan kinerja Bank Direksi, Group Head, dan
June 17, 2025 » Refinancing kredit, term loan, dan penetapan SBDK Divisi terkait
» Liquidity condition and Bank performance Board of Directors, Group
» Loan refinancing, term loans, and SBDK determination Heads, and relevant
Divisions
7. 15 Agustus 2025 » Kinerja keuangan, likuiditas, dan jatuh tempo kewajiban Direksi, Group Head, dan
August 15, 2025 September 2025 Divisi terkait
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
» LCR & NSFR serta penetapan SBDK Board of Directors, Group
» Financial performance, liquidity, and liability maturity Heads, and relevant
(September 2025) Divisions
» LCR & NSFR and SBDK determination
8. 28 Oktober 2025 » Kondisi ekonomi, likuiditas, dan pemetaan nasabah untuk Direksi, Group Head, dan
October 28, 2025 NSFR Divisi terkait
» Penurunan bunga kredit, bunga DPK, dan penetapan Board of Directors, Group
SBDK Heads, and relevant
» Economic conditions, liquidity, and customer mapping Divisions
for NSFR
» Reduction of lending and deposit rates, and SBDK
determination
9. 25 November 2025 » Perkembangan ekonomi dan likuiditas Bank Direksi, Group Head, dan
November 25, 2025 » LCR & NSFR, SBDK, dan kinerja kredit Divisi terkait
» Economic developments and Bank liquidity Board of Directors, Group
» LCR & NSFR, SBDK, and loan performance Heads, and relevant
673
Divisions
10. 30 Desember 2025 » Kondisi ekonomi dan likuiditas Bank Direksi, Group Head, dan
December 30, 2025 » Penetapan SBDK Divisi terkait
» Economic and liquidity conditions Board of Directors, Group
» SBDK determination Heads, and relevant
Divisions
Tata Kelola Perusahaan
Good Corporate Governance
Page 674
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pelaksanaan Tugas ALCO Tahun 2025
Implementation of ALCO Duties in 2025
1. Seiring dengan penurunan suku bunga acuan BI rate maka 1. In line with the decline in the BI Rate, the Bank continuously
Bank terus berupaya untuk melakukan repricing atas dana- implemented repricing strategies on high-cost funds to
dana mahal sehingga dapat menurunkan COF; reduce the Cost of Funds (CoF);
2. Dalam Rangka mendorong Ekspansi Kredit tahun 2025 sesuai 2. In order to support credit expansion in 2025 in line with
dengan target RBB maka bank melakukan penyesuaian suku the Bank’s Business Plan (RBB) targets, the Bank adjusted
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
bunga dalam rangka promo rate kepada debitur; lending rates through promotional pricing schemes for
borrowers;
3. Bank meluncurkan beberapa Produk Tabungan yang 3. The Bank launched several savings products aimed at
bertujuan untuk menarik minat masyarakat sehingga increasing public interest, thereby enhancing CASA
komposisi CASA dapat bertambah dari sisi NOA dan Nominal; composition both in terms of number of accounts (NOA) and
nominal value;
4. Akselerasi ekspansi kredit sindikasi guna memperkuat 4. The Bank accelerated syndicated loan expansion to
pangsa pasar dan komposisi portofolio Kredit Komersial; strengthen market share and optimize the composition of
the commercial loan portfolio;
5. Guna menjaga kestabilan pendanaan ditengah suku bunga 5. To maintain funding stability amid volatile market interest
pasar yang volatile maka bank melakukan penghimpunan rates, the Bank diversified funding sources beyond third-
dana diluar DPK melalui refinancing dan Term Loan bank lain; party funds (DPK), including refinancing and term loans from
other banks;
6. Seiring dengan penurunan BI Rate sepanjang tahun 2025 6. In response to the declining BI Rate throughout 2025, the
maka bank meningkatkan instrumen alat likuid yang bertenor Bank increased its allocation in liquid instruments with a
1 tahun yaitu SRBI dan instrumen SBN dengan tenor 2-3 1-year tenor such as SRBI, as well as government securities
Tahun, di mana ini dilakukan untuk memitigasi risiko pasar (SBN) with 2–3 year tenors, as part of its strategy to mitigate
674
atas alat likuid bank ditengan potensi penurunan suku bunga market risk associated with potential interest rate declines.
pasar.
Komite Manajemen Kepegawaian
Human Capital Management Committee
Komite Manajemen Kepegawaian dibentuk Direksi untuk The Human Capital Management Committee was established by
membantu dalam menetapkan kebijakan, sistem dan prosedur the Board of Directors to assist in determining policies, systems,
pengelolaan sumber daya manusia serta budaya kerja yang and procedures for managing human capital and a corporate
berkualitas, fleksibel dan adaptif terhadap perkembangan culture that is high-quality, flexible, and adaptive to the evolving
lingkungan usaha. business environment.
Struktur dan Keanggotaan Komite Manajemen Kepegawaian
Structure and Membership of the Human Capital Management Committee
Struktur keanggotaan Komite Kepegawaian ditetapkan The membership structure of the Human Capital Management
berdasarkan SK Direksi No. 091b/SK-HC/DIR/V/2024 tanggal 22 Committee is stipulated under the Decree of the Board of
Mei 2024 tentang Komite Manajemen Kepegawaian (KMK) PT Directors Number 091b/SK-HC/DIR/V/2024 dated May 22, 2024,
BSG. concerning Human Capital Management Committee (KMK) of PT
BSG.
2025 Laporan Tahunan
Annual Report
Page 675
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Jabatan di Komite Jabatan di BSG Status Hak Suara
Position in the Committee Position in BSG Voting Rights Status
Ketua Pemimpin Divisi HC Mempunyai Hak Suara
Chairman Head of HC Division Has Voting Rights
Ketua Pengganti Merangkap Anggota Pemimpin SKAI Mempunyai Hak Suara
Acting Chairman, Concurrently as Member Head of IAU Has Voting Rights
Sekertaris Pemimpin Divisi HC (terkait) Mempunyai Hak Suara
Secretary Head of HC Division (relevant) Has Voting Rights
Anggota Pemimpin Divisi Kepatuhan Mempunyai Hak Suara
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Member Head of Compliance Division Has Voting Rights
Anggota Pemimpin Divisi Manajemen Risiko Mempunyai Hak Suara
Member Head of Risk Management Division Has Voting Rights
Anggota Pemimpin Divisi Operasional dan Layanan Mempunyai Hak Suara
Member Head of Operations and Services Division Has Voting Rights
Pemimpin Divisi/ Pemimpin Unit Kerja terkait
Anggota pegawainya atau masalah yang dibahas. Mempunyai Hak Suara
Member Head of Division/Head of Work Unit related to the Has Voting Rights
employee or the specific matter under discussion.
Tugas dan Tanggung Jawab Komite Manajemen Kepegawaian
Duties and Responsibilities of the Human Capital Management Committee
1. Membuat kajian atas materi yang dibahas dan usulan/ 1. To prepare assessments on matters discussed and provide
675
rekomendasi kepada Direksi diminta atau tidak diminta; recommendations or proposals to the Board of Directors,
whether requested or otherwise;
2. Membahas masalah serius bidang kepegawaian, terkait 2. To deliberate on significant human capital issues, including
dengan hak dan kewajiban, serta hal-hal yang dapat matters related to employee rights and obligations, as well
mengganggu kelancaran operasional bank; as issues that may disrupt the Bank’s operational activities;
3. Reward/Promosi/Mutasi/Rotasi Pegawai; 3. To evaluate and determine employee reward mechanisms,
including promotions, transfers, and rotations;
4. Punishment, penerapan sanksi administrasi, sanksi hukuman 4. To determine disciplinary actions, including the imposition
dengan bobot berat sampai dengan pengakhiran hubungan of administrative sanctions and severe penalties up to
kerja; termination of employment;
5. Membahas setiap Permasalahan di Cabang/Cabang 5. To review issues arising at Branch and Sub-Branch Offices
Pembantu yang telah menjadi objek pemeriksaan SKAI; that have been subject to Internal Audit (SKAI) examination;
6. Pegawai di bawah lingkup/kewenangan KMK Kantor Pusat 6. The scope of employees under the authority of the Human
antara lain Pegawai Kantor Pusat, ICRO, Pimpinan Cabang, Capital Management Committee at Head Office includes
Wakil Pimpinan Cabang, Pimpinan Cabang Pembantu. Head Office employees, ICRO, Branch Managers, Deputy
Branch Managers, and Sub-Branch Managers.
Rapat Komite Manajemen Kepegawaian
Human Capital Management Committee Meetings
Sepanjang tahun 2025, Komite Manajemen Kepegawaian telah Throughout 2025, the Human Capital Management Committee
menyelenggarakan rapat dengan agenda dan kehadiran sebagai held meetings with the following agendas and attendance:
berikut:
Tata Kelola Perusahaan
Good Corporate Governance
Page 676
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Tanggal Rapat Agenda Rapat Peserta Rapat
No.
Meeting Date Meeting Agenda Meeting Participants
1. 22 April 2025 Pemeriksaan khusus pada Cabang Siau Wenda Rumambi, Oske Kaligis, Jimmy
April 22, 2025 Special audit at Siau Branch R. Mailangkay, Daniel J. Rompas,
Hendly Rantung
2. 22 April 2025 Permasalahan pada KCPLK Tolinggula Cabang Wenda Rumambi, Oske Kaligis, Jimmy
April 22, 2025 Kwandang R. Mailangkay, Daniel J. Rompas,
Issues at KCPLK Tolinggula Kwandang Branch Hendly Rantung
3. 22 April 2025 Pemeriksaan di Cabang Tahuna Wenda Rumambi, Oske Kaligis, Jimmy
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
April 22, 2025 Audit at Tahuna Branch R. Mailangkay, Daniel J. Rompas,
Hendly Rantung
4. 7 Mei 2025 Permasalahan di Cabang Tilamuta Wenda Rumambi, Oske Kaligis, Jimmy
May 7, 2025 Issues at Tilamuta Branch R. Mailangkay, Daniel J. Rompas,
Hendly Rantung
5. 12 Juni 2025 Permasalahan pada Cabang Kotamobagu Wenda Rumambi, Oske Kaligis, Jimmy
June 12, 2025 Issues at Kotamobagu Branch R. Mailangkay, Daniel J. Rompas,
Sepriyono Kadir, Hendly Rantung
6. 16 Oktober 2025 Permasalahan pada Cabang Marisa Wenda Rumambi, Oske Kaligis, Jimmy
October 16, 2025 Issues at Marisa Branch R. Mailangkay, Daniel J. Rompas,
Sepriyono Kadir, Hendly Rantung
7. 16 Oktober 2025 Permasalahan pada Cabang Kawangkoan Wenda Rumambi, Oske Kaligis, Jimmy
October 16, 2025 Issues at Kawangkoan Branch R. Mailangkay, Daniel J. Rompas,
Sepriyono Kadir, Hendly Rantung
676
Pelaksanaan Tugas Komite Manajemen Kepegawaian Tahun 2025
Implementation of the Human Capital Management Committee’s Duties in
2025
Sepanjang tahun 2025, Komite Manajemen Kepegawaian (KMK) Throughout 2025, the Human Capital Management Committee
telah melaksanakan tugas dan fungsinya secara optimal melalui (KMK) optimized its duties and functions by convening meetings
penyelenggaraan rapat-rapat KMK yang membahas berbagai to address various aspects of human capital management. The
aspek pengelolaan kepegawaian. Setiap hasil pembahasan dalam outcomes of these discussions were formalized into meeting
rapat tersebut dituangkan dalam bentuk risalah atau notulen rapat minutes and submitted to the Board of Directors to serve as a
yang disampaikan kepada Direksi sebagai bahan pertimbangan basis for decision-making. Subsequently, the Board’s decisions
dalam pengambilan keputusan. Selanjutnya, keputusan Direksi were implemented in accordance with prevailing regulations.
tersebut ditindaklanjuti sesuai dengan ketentuan yang berlaku.
Komite Pengarah Teknologi Informasi
Information Technology Steering Committee
Komite Pengarah Teknologi Informasi adalah komite yang The Information Technology Steering Committee is a committee
dibentuk oleh Direksi dan bertanggung jawab untuk memberikan established by the Board of Directors, responsible for providing
rekomendasi kepada Direksi tentang hal-hal penting atau recommendations regarding critical or strategic matters related
strategis terkait penggunaan teknologi informasi pada Bank. to the utilization of information technology within the Bank.
2025 Laporan Tahunan
Annual Report
Page 677
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Struktur dan Keanggotaan Komite Pengarah Teknologi Informasi
Structure and Membership of the Information Technology Steering
Committee
Struktur keanggotaan Komite Pengarah Teknologi Informasi The structure and membership of the Information Technology
ditetapkan berdasarkan Peraturan Direksi No. 031/PBSG-TI/DIR/ Steering Committee are determined based on Board of Directors
VIII/2025 tanggal 29 Agustus 202% tentang Perubahan Komite Regulation No. 031/PBSG-TI/DIR/VIII/2025 dated August 29,
Pengarah Teknologi Informasi BSG. 2025 concerning the amendment of the Information Technology
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Steering Committee of BSG.
Jabatan Di Komite Jabatan Di BSG Status Hak Suara
Position in the Committee Position in BSG Voting Rights Status
Ketua Direktur Operasional Mempunyai Hak Suara
Chairman Operations Director Has Voting Rights
Anggota Direktur Kepatuhan Mempunyai Hak Suara
Member Compliance Director Has Voting Rights
Anggota Direktur Umuml Mempunyai Hak Suara
Member General Director Has Voting Rights
Anggota Direktur Pemasaran Mempunyai Hak Suara
Member Marketing Director Has Voting Rights
Anggota Group Head Operasional Mempunyai Hak Suara
Member Operations Group Head Has Voting Rights
Anggota Group Head Pemasaran Mempunyai Hak Suara
Member Marketing Group Head Has Voting Rights
677
Anggota Pemimpin Divisi TI Mempunyai Hak Suara
Member Head of IT Division Has Voting Rights
Pemimpin Divisi PBJ
Anggota Mempunyai Hak Suara
Head of Business & Network Development Division
Member Has Voting Rights
(PBJ)
Anggota Pemimpin Divisi Pengendalian Keuangan Mempunyai Hak Suara
Member Head of Financial Controller Division Has Voting Rights
Anggota Pemimpin Divisi Manajemen Risiko Mempunyai Hak Suara
Member Head of Risk Management Division Has Voting Rights
Anggota Pemimpin Divisi Human Capital Mempunyai Hak Suara
Member Head of Human Capital Division Has Voting Rights
Anggota Pemimpin Divisi Perencanaan & Evaluasi Mempunyai Hak Suara
Member Head of Planning & Evaluation Division Has Voting Rights
Anggota Pemimpin Divisi Umum Mempunyai Hak Suara
Member Head of General Affairs Division Has Voting Rights
Anggota Pemimpin Divisi Operasional & Layanan Mempunyai Hak Suara
Member Head of Operations & Services Division Has Voting Rights
Anggota Pemimpin SKAI Mempunyai Hak Suara
Member Head of IAU Has Voting Rights
Anggota Pemimpin Unit Ketahanan dan Keamanan Siber Mempunyai Hak Suara
Member Head of Cyber Security and Resilience Unit Has Voting Rights
Tata Kelola Perusahaan
Good Corporate Governance
Page 678
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Tugas dan Tanggung Jawab Komite Pengarah Teknologi Informasi
Duties and Responsibilities of the Information Technology Steering
Committee
1. Rencana strategis teknologi informasi yang searah dengan 1. To ensure the alignment of the Information Technology
rencana strategis kegiatan usaha BSG; strategic plan with BSG overall business strategy;
2. Perumusan kebijakan dan prosedur TI yang utama seperti 2. To formulate key IT policies and procedures, including
kebijakan pengamanan Ti dan manajemen risiko terkait information security policies and risk management related to
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
penggunaan TI di Bank; the use of information technology within the Bank;
3. Kesesuaian proyek-proyek teknologi informasi yang disetujui 3. To ensure that approved IT projects are aligned with the
dengan rencana strategis teknologi informasi; Information Technology strategic plan;
4. Kesesuaian antara pelaksanaan proyek-proyek teknologi 4. To ensure that the implementation of IT projects is consistent
informasi dengan rencana proyek yang disepakati; with the agreed project plans;
5. Kesesuaian teknologi informasi dengan kebutuhan sistem 5. To ensure that information technology is aligned with
informasi manajemen dan kebutuhan kegiatan usaha BSG; management information system requirements and the
Bank’s business needs;
6. Efektifitas langkah-langkah meminimalkan risiko atas 6. To ensure the effectiveness of measures to minimize risks
investasi BSG pada sektor teknologi informasi agar investasi associated with BSG IT investments, so that such investments
tersebut memberikan kontribusi terhadap tercapainya tujuan contribute to the achievement of the Bank’s objectives;
bank;
7. Melakukan evaluasi atas efektivitas biaya TI terhadap 7. To evaluate the cost-effectiveness of IT in relation to the
pencapaian manfaat yang direncanakan; achievement of expected benefits;
8. Pemantauan atas kinerja teknologi informasi dan upaya 8. To monitor the performance of information technology and
peningkatannya; initiatives for its continuous improvement;
9. Upaya penyelesaian berbagai masalah terkait teknologi 9. To facilitate the resolution of IT-related issues that cannot be
678
informasi yang tidak dapat diselesaikan dan satuan kerja effectively, efficiently, and timely resolved by user units and
pengguna dan penyelenggara secara efektif, efisien dan IT operating units;
tepat waktu;
10. Kecukupan dan alokasi sumber daya yang dimiliki bank; 10. To ensure the adequacy and proper allocation of the Bank’s
resources;
11. Meninjau perubahan konfigurasi sistem yang bersifat 11. To review fundamental, critical, or significant system
mendasar/penting/signifikan sebagai Change Advisory configuration changes as part of the Change Advisory Board,
Board, melalui Change Management System yang dikaji through the Change Management System, which is reviewed
ulang secara berkala. periodically.
2025 Laporan Tahunan
Annual Report
Page 679
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Rapat Komite Pengarah Teknologi Informasi
Information Technology Steering Committee Meetings
Sepanjang tahun 2025, Komite Pengarah Teknologi Informasi Throughout 2025, the Information Technology Steering
telah menyelenggarakan rapat dengan agenda dan kehadiran Committee conducted meetings with the following agendas and
sebagai berikut: attendance:
Tanggal Rapat Agenda Rapat Peserta Rapat
No.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Meeting Date Meeting Agenda Meeting Participants
1. 7 Februari 2025 » Evaluasi pengembangan TI 2024 & rencana 2025 Direksi, Group Head, dan
February 7, 2025 » Penambahan anggota KPTI Divisi terkait
» Rencana sentralisasi distribusi kartu ATM (Gorontalo) Board of Directors, Group
» Evaluation of IT development 2024 & plan for 2025 Heads, and relevant
» Addition of IT Committee members Divisions
» Plan for ATM card distribution centralization (Gorontalo)
2. 13 Juni 2025 » Evaluasi rencana pengembangan TI 2025 Direksi, Group Head, dan
June 13, 2025 » Relokasi data center Divisi terkait
» Tindak lanjut OJK terkait KPMM Board of Directors, Group
» Usulan command center Heads, and relevant
» Relokasi server BSG-SMS Divisions
» Lain-lain (BI-FAST, RSTI 2026)
» Evaluation of IT development plan 2025
» Data center relocation
» OJK follow-up on CAR (KPMM)
679
» Command center proposal
» Server relocation (BSG-SMS building)
» Others (BI-FAST, RSTI 2026)
3. 29 September 2025 » Evaluasi rencana pengembangan TI 2025 Direksi, Group Head, dan
September 29, 2025 » Operasional TI Divisi terkait
» Evaluation of IT development plan 2025 Board of Directors, Group
» IT operations Heads, and relevant
Divisions
4. 25 November 2025 » Evaluasi RPTI 2025 Direksi, Group Head, dan
November 25, 2025 » Rencana pengembangan TI 2026 Divisi terkait
» RPTI 2026 & pengembangan KKI Board of Directors, Group
» ISO 27001 Heads, and relevant
» Lainnya (audit KAP & penguatan ketahanan siber BPD) Divisions
» Evaluation of IT Master Plan (RPTI) 2025
» IT development plan 2026
» RPTI 2026 & credit card development (KKI)
» ISO 27001
» Others (external audit data & strengthening regional bank
cyber resilience)
Tata Kelola Perusahaan
Good Corporate Governance
Page 680
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pelaksanaan Tugas Pengarah Teknologi Informasi Tahun 2025
Implementation of the Information Technology Steering Committee’s Duties in
2025
Komite Pengarah Teknologi Informasi bertanggung jawab The Information Technology Steering Committee is responsible
memberikan rekomendasi kepada Direksi tentang: for providing recommendations to the Board of Directors
regarding:
1. Perumusan Kebijakan dan Prosedur TI yang utama seperti 1. The formulation of key IT policies and procedures, including
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
kebijakan pengamanan TI dan manajemen risiko terkait IT security policies and risk management related to the use
penggunaan TI di Bank; of information technology within the Bank;
2. Kesesuaian proyek-proyek teknologi informasi yang disetujui 2. The alignment of approved IT projects with the Information
dengan rencana strategis Teknologi Informasi; Technology strategic plan;
3. Kesesuaian antara pelaksanaan proyek-proyek Teknologi 3. The alignment between the implementation of IT projects
Informasi dengan rencana proyek yang disepakati; and the agreed project plans;
4. Kesesuaian Teknologi Informasi dengan kebutuhan sistem 4. The alignment of information technology with management
informasi manajemen dan kebutuhan kegiatan usaha BSG; information system requirements and the Bank’s business
needs;
5. Melakukan evaluasi atas efektivitas biaya TI terhadap 5. The evaluation of IT cost-effectiveness in relation to the
pencapaian manfaat yang direncanakan; achievement of expected benefits;
6. Pemantauan atas kinerja Teknologi Informasi dan upaya 6. The monitoring of IT performance and continuous
peningkatannya; improvement initiatives;
7. Efektivitas langkah-langkah meminimalkan risiko atas 7. The effectiveness of measures to minimize risks associated
investasi BSG pada sektor Teknologi Informasi agar investasi with BSG IT investments to ensure such investments
tersebut memberikan kontribusi terhadap tercapainya tujuan contribute to the achievement of the Bank’s objectives.
Bank.
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2025 Laporan Tahunan
Annual Report
Page 681
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan sebagai organ pendukung Direksi dalam The Corporate Secretary, as a supporting organ of the Board of
implementasi tata kelola perusahaan yang baik, memiliki peran Directors in the implementation of good corporate governance,
penting dalam memastikan bahwa Bank mematuhi peraturan plays a key role in ensuring the Bank’s compliance with
terkait persyaratan keterbukaan sejalan dengan penerapan disclosure requirements in line with governance principles, as
prinsip-prinsip tata kelola serta memenuhi tanggung jawab Bank well as fulfilling the Bank’s responsibility in delivering material
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
terkait penyampaian informasi yang material dan relevan kepada and relevant information to stakeholders.In addition, the
stakeholders. Selain itu, Sekretaris Perusahaan memberikan Corporate Secretary provides information required by the Board
informasi yang dibutuhkan Direksi dan Dewan Komisaris serta of Directors and the Board of Commissioners, and organizes,
mengorganisasikan, mengoordinasikan dan mendokumentasikan coordinates, and documents meetings of the Board of Directors,
Rapat Direksi, Rapat Direksi bersama Dewan Komisaris, RUPS, dan joint meetings between the Board of Directors and the Board of
kegiatan lainnya dengan stakeholders. Commissioners, General Meetings of Shareholders (GMS), and
other stakeholder-related activities.
Tugas dan Tanggung Jawab Sekretaris Perusahaan
Duties and Responsibilities of the Corporate Secretary
1. Mengikuti dan memberikan informasi kepada Direksi 1. To monitor and provide updates to the Board of Directors
terkait perkembangan pasar modal di Indonesia khususnya regarding developments in the Indonesian capital market,
peraturan peraturan yang berlaku di bidang Pasar Modal particularly applicable regulations issued by OJK, the
baik yang dikeluarkan oleh OJK, Bursa Efek Indonesia dan Indonesia Stock Exchange, and other regulators;
681
regulator lainnya;
2. Mengelola penyediaan informasi kepada stakeholder atas 2. To manage the provision of information to stakeholders
setiap informasi yang dibutuhkan dan dipersyaratkan oleh in accordance with requirements set by OJK and other
OJK dan regulator lainnya berkaitan dengan kondisi Bank; regulators regarding the Bank’s condition;
3. Sebagai penghubung antara Bank (Emiten) dengan regulator 3. To act as a liaison between the Bank (issuer) and capital
pasar modal dan stakeholder; market regulators and stakeholders;
4. Mengelola dan mengembangkan program-program public 4. To manage and develop public relations programs;
relation.
5. Mengelola dan mengembangkan media publikasi internal 5. To manage and develop internal publication media (e.g.,
(contoh: buletin, papan pengumuman, dll) dan eksternal bulletins, notice boards) and external media (e.g., corporate
(corporate magazine, website, dll); magazines, website);
6. Mengelola dan mengembangkan corporate identity; 6. To manage and develop the Bank’s corporate identity;
7. Memantau, menganalisa dan mendokumentasikan 7. To monitor, analyze, and document media coverage related
pemberitaan mengenai Bank di media cetak dan elektronik to the Bank (including negative publications), and provide
(termasuk publikasi negatif), serta memberikan tanggapan appropriate responses for reporting and handling purposes;
sebagaimana mestinya untuk keperluan pelaporan dan
penanganannya;
8. Memastikan penyampaian laporan-laporan khusus untuk 8. To ensure the submission of reports required by capital
kebutuhan regulator pasar modal; market regulators;
9. Menyetujui sesuai kewenangan atau memberikan pendapat/ 9. To approve within its authority or provide opinions/
analisa kepada Direksi khusus untuk pengeluaran biaya analysis to the Board of Directors regarding corporate
humas promosi perusahaan (corporate promotion non promotion expenditures (non-product related), including
product) yang berkaitan dengan promosi perusahaan di advertisements, advertorials, and event promotions;
media cetak dan media elektronik, seperti: ucapan bank,
kegiatan advetorial dan event promotion bank (non bank
product) dll;
10. Mengelola dan mengembangkan program Corporate Social 10. To manage and develop Corporate Social Responsibility
Responsibility (CSR); (CSR) programs;
11. Membuat kebijakan mengenai kearsipan untuk 11. To establish archiving policies for implementation across all
diimplementasikan di seluruh unit kerja; work units;
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
12. Mengelola remunerasi, biaya-biaya dan fasilitas pengurus 12. To manage remuneration, expenses, and facilities for the
bank; Bank’s management;
13. Mengelola dan mengembangkan program-program 13. To manage and develop Investor Relations programs;
Hubungan Investor (Investor Relations);
14. Mengelola kegiatan kesekretariatan Kantor Pusat, seperti: 14. To manage secretarial activities at Head Office, including
Sekretaris Direksi, protokoler, korespondensi, dll; Board secretariat, protocol, and correspondence;
15. Mempersiapkan dan mendokumentasikan pelaksanaan 15. To prepare and document General Meetings of Shareholders
acara Rapat Umum Pemegang Saham (RUPS); Rapat Direksi (GMS), Board of Directors meetings with the Board of
dengan Komisaris; Rapat Kerja Direksi dengan Pemerintah/ Commissioners, working meetings with government and
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
DPR/DPRD, Lembaga Negara, dan stakeholder eksternal; legislative bodies, and Bondholders Meetings (RUPO);
serta Rapat Umum Pemegang Obligasi (RUPO);
16. Melaksanakan fungsi notulis, mengelola pendistribusian dan 16. To perform minute-taking functions and manage the
pengagendaan Notulen Rapat Direksi dengan pihak internal distribution and scheduling of meeting minutes with internal
dan eksternal. PT Bank Pembangunan Daerah Sulawesi Utara and external parties;
Gorontalo;
17. Mengelola dan mendokumentasikan penyelenggaraan 17. To manage and document special corporate events, such
event-event khusus Bank seperti: Seremoni acara puncak as anniversary ceremonies, branch openings, official
HUT Bank, seremoni pembukaan cabang, upacara, perayaan ceremonies, and commemorative events.
hari besar.
Struktur dan Kedudukan Sekretaris Perusahaan
Structure and Position of the Corporate Secretary
682
Fungsi dan peran sekretaris perusahaan saat ini membawahi The Corporate Secretary function currently oversees the Public
departemen Hubungan Masyarakat dan departemen Sekretariat Relations Department and the Secretariat Department, based
berdasarkan Surat Keputusan Direksi No. 012/SK-HC/DIR/I/2023 on Board of Directors Decree No. 012/SK-HC/DIR/I/2023 dated
tanggal 24 Januari 2023. January 24, 2023.
Direktur Utama
President Director
Sekretaris Perusahaan
Corporate Secretary
Pemimpin Departemen Hubungan Masyarakat Pemimpin Departemen Sekretariat
Head of Public Relations Department Head of Secretariat Department
Analis Hubungan Masyarakat Analis Sekretariat Sekretaris Staf Protokoler
Analyst of Public Relation Analyst Secretariat Secretary Protocol Staff
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Heince J. Rumende
Sekretaris Perusahaan
Corporate Secretary
49 tahun
49 years old
Heince J. Rumende menjabat sebagai Sekrataris Perusahaan Bank Heince J. Rumende has served as the Corporate Secretary of Bank
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
SulutGo sejak Januari 2023 sesuai dengan SK Direksi No. 012/SK-HC/ SulutGo since January 2023, based on Board of Directors Decree
DIR/I/2023. Informasi detail dapat dilihat pada Bab Profil Perusahaan No. 012/SK-HC/DIR/I/2023. Further details can be found in the
bagian Profil Pejabat Senior pada halaman 99. Company Profile section under Senior Officers Profile on page 99.
Dasar Hukum Sekretaris Perusahaan
Legal Basis of the Corporate Secretary
BSG telah memiliki Sekretaris Perusahaan melalui pembentukan BSG has established the Corporate Secretary function through
unit kerja Corporate Secretary, sebagaimana disyaratkan POJK the formation of the Corporate Secretary unit, as required under
No. 35/POJK.04/2014 tentang Sekretaris Perusahaan Emiten atau POJK No. 35/POJK.04/2014 concerning Corporate Secretaries of
Perusahaan Publik. Berdasarkan Surat Keputusan Direksi No. SK Issuers or Public Companies. Based on Board of Directors Decree
012/SK-HC/DIR/I/2023 diputuskan bahwa Heince J. Rumende No. 012/SK-HC/DIR/I/2023, Heince J. Rumende was appointed
sebagai Sekretaris Perusahaan (Profil Sekretaris Perusahaan as Corporate Secretary (the Corporate Secretary’s profile can be
683
dapat dilihat pada bagaian Profil Pejabat Eksekutif). found in the Executive Officers Profile section).
Sekretaris Perusahaan merupakan Divisi yang dipimpin oleh The Corporate Secretary is a division led by a Division Head,
seorang Pemimpin Divisi, yang diangkat secara khusus untuk specifically appointed to perform the Corporate Secretary
melaksanakan fungsi Sekretaris erusahaan serta diangkat dan function, and is appointed and dismissed by the President
diberhentikan oleh Direktur Utama berdasarkan mekanisme Director in accordance with the Bank’s internal mechanisms
internal Bank dengan persetujuan Dewan Komisaris. Sekretaris with the approval of the Board of Commissioners. The Corporate
Perusahaan bertanggung jawab dan melaporkan kegiatannya Secretary is directly accountable to and reports to the President
langsung kepada Direktur Utama. Director.
Program Pengembangan Kompetensi dan Pelatihan
Competency Development and Training Programs
Pelatihan Penyelenggara Tempat Waktu
Training Organizer Place Date
Pelatihan Anti Penyuapan dan Korupsi Batch 1 PT Berkat Solusi Prima Online Zoom 28 Februari 2025
Anti-Bribery and Corruption Training Batch 1 February 28, 2025
Pemeliharaan Kompetensi-Sertifikasi Manajemen PT Multi Talenta Online Zoom 5 Maret 2025
Risiko Level 6/Level 4 Consulting March 5, 2025
Competency Maintenance – Risk Management
Certification Level 6/Level 4
Workshop dan Implementasi Aplikasi Inventory Divisi Umum BSG Excellence 17 Maret 2025
Kantor Pusat General Affairs Division Center March 17, 2025
Workshop and Implementation of Head Office
Inventory Application
Tata Kelola Perusahaan
Good Corporate Governance
Page 684
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pelatihan Penyelenggara Tempat Waktu
Training Organizer Place Date
Sosialisasi BPP Human Capital Manajemen Talenta Divisi Human Capital Online Zoom 20 Maret 2025
Socialization of Human Capital Talent Management Human Capital Division March 20, 2025
Policy
Sosialisasi Program E-Sertifikasi Tim Counterpart Online Zoom 15 April 2025
E-Certification Program Socialization E-Sertifikasi April 15, 2025
E-Certification
Counterpart Team
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sosialisasi Program Budaya BSG Global Talent Online Zoom 28 April 2025
BSG Culture Program Socialization April 28, 2025
Pelatihan Anti Penyuapan dan Korupsi PT Berkat Solusi Prima Online Zoom 27 Mei 2025
Anti-Bribery and Corruption Training May 27, 2025
Coaching Clinic Penyusunan Laporan Tata Kelola Divisi Kepatuhan BSG Excellence 11 Juli 2025
2025 Compliance Division Center July 11, 2025
Governance Report Preparation Coaching Clinic
2025
Pelatihan Koordinator IT Wilayah Manado Internal & Eksternal BSG Excellence 21 Juli 2025
IT Coordinator Training–Manado Region Internal & External Center July 21, 2025
Assessment Potensi Tahap 3 PT Psyche Indonesia Online Zoom 29 Juli 2025
Potential Assessment Phase 3 July 29, 2025
Workshop Self Assessment Perlindungan Konsumen Divisi Operasional & BSG Kantor Pusat 11 Agustus 2025
2025 Layanan BSG Head Office August 11, 2025
Consumer Protection Self-Assessment Workshop Operations & Services
684 2025 Division
Self Assessment Market Conduct BI Divisi Kepatuhan BSG Kantor Pusat 22 Agustus 2025
BI Market Conduct Self-Assessment Compliance Division BSG Head Office August 22, 2025
SESPIBANK Angkatan 81 Banking LPPI Kampus LPPI 25 Agustus – 7 Oktober
Leadership Program (SESPIBANK Batch 81) Indonesian Banking Jakarta 2025
Development Institute August 25 – October
7, 2025
Seminar Sustainable Marketing in AI Era Markplus Hotel Fourpoint 2 September 2025
Indonesia for Impact: Sustainable Marketing in the Manado September 2, 2025
AI Era
Entrepreneurial Marketing Leadership Markplus BSG Kantor Pusat 3 September 2025
Entrepreneurial Marketing Leadership by Hermawan BSG Head Office September 3, 2025
Kartajaya
Public Speaking & Presentation Skills Markplus BSG Excellence 4 September 2025
Public Speaking and Presentation Skills Training Center September 4, 2025
Workshop POJK dan Tata Kelola Perbankan Divisi Kepatuhan BSG Excellence 15 September 2025
POJK and Banking Governance Workshop Compliance Division Center September 15, 2025
Workshop Penanganan Insiden Siber PT Aditasi Training BSG Kantor Pusat 8–9 Oktober 2025
Cyber Incident Response & Security Testing BSG Head Office October 8–9, 2025
Workshop
Assessment Potensi Batch 4 PT Psyche Indonesia Online Zoom 9–10 Oktober 2025
Potential Assessment Batch 4 October 9–10, 2025
Pembekalan Sertifikasi Manajemen Risiko Level 6 IRPA BSG Kantor Pusat 22–23 Oktober 2025
Risk Management Certification Preparation Level 6 Indonesia Risk BSG Head Office October 22–23, 2025
Professional Association
2025 Laporan Tahunan
Annual Report
Page 685
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pelatihan Penyelenggara Tempat Waktu
Training Organizer Place Date
Uji Sertifikasi Manajemen Risiko Level 6 BSMR BSG Kantor Pusat 24 Oktober 2025
Risk Management Certification Examination Level 6 Risk Management BSG Head Office October 24, 2025
Certification Agency
IHT Tim Tanggap Darurat BPBD, Damkar, PMI BSG Kantor Pusat 7 November 2025
Emergency Response Team Training BSG Head Office November 7, 2025
Sosialisasi E-Sertifikasi Tahap 4 Tim Counterpart & HC Online & 8 Desember 2025
E-Certification Program Phase 4 E-Learning December 8, 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sosialisasi E-Sertifikasi Tahap 5 Tim Counterpart & HC Online & 9 Desember 2025
E-Certification Program Phase 5 E-Learning December 9, 2025
Internalisasi Self Assessment Tata Kelola Tim Tata Kelola BSG Kantor Pusat 11 Desember 2025
Governance Self-Assessment Internalization Governance Team BSG Head Office December 11, 2025
Pelaksanaan Tugas Sekretaris Perusahaan pada Tahun 2025
Duty Implementation of the Corporate Secretary in 2025
Selama tahun 2025, Sekretaris Perusahaan telah melaksanakan Throughout 2025, the Corporate Secretary successfully
tugas dan tanggung jawabnya yakni: executed his duties and responsibilities as follows:
I. Penyelenggaraan Event-Event Khusus I. Management of Special Events
Mengelola dan mendokumentasikan penyelenggaraan In managing and documenting the Bank’s special events,
685
event-event khusus bank, Sekretaris Perusahaan telah the Corporate Secretary carried out this function through
melaksanakan fungsi tersebut melalui koordinasi yang efektif effective coordination with all divisions, branch offices, and
dengan seluruh divisi, kantor cabang, dan kantor cabang sub-branch offices.
pembantu.
Koordinasi ini dilakukan dalam rangka memastikan kelancaran, This coordination ensured the seamless execution, uniformity,
keseragaman, serta keberhasilan penyelenggaraan berbagai and success of various activities and events across BSG in
kegiatan/acara/event di BSG sepanjang periode tahun 2025, 2025. Furthermore, he guaranteed that all documentation
sekaligus menjamin proses dokumentasi kegiatan terlaksana processes were conducted in an orderly manner and in
secara tertib dan sesuai ketentuan yang berlaku. compliance with prevailing regulations.
II. Pengelolaan Risiko Publikasi Negatif II. Management of Negative Publicity Risk
Memantau, menganalisis, dan mendokumentasikan The Corporate Secretary continuously monitored, analyzed,
pemberitaan mengenai bank di media cetak dan elektronik and documented bank-related news across print and
(termasuk publikasi negatif), serta memberikan tanggapan electronic media, including negative publicity, providing
sebagaimana mestinya untuk keperluan pelaporan dan appropriate responses for reporting and mitigation purposes.
penanganannya”, Sekretaris Perusahaan telah melaksanakan
fungsi tersebut secara berkesinambungan.
Kebijakan manajemen dalam memahami dan meminimalkan Management policies regarding Reputation Risk are directed
risiko reputasi diarahkan untuk meningkatkan kepercayaan toward increasing stakeholder and public trust, strengthening
pemangku kepentingan (stakeholders) dan publik terhadap the Bank’s value and credibility, and maintaining business
Bank, memperkuat nilai dan kredibilitas Bank, serta menjaga sustainability in a healthy and conducive environment.
kesinambungan usaha dalam kondisi yang sehat dan
kondusif.
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Good Corporate Governance
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Risiko reputasi berpotensi memengaruhi kemampuan Bank Reputation risk has the potential to affect the Bank’s ability
dalam mengembangkan jaringan, memperluas layanan, serta to expand its network, enhance services, and retain existing
mempertahankan nasabah eksisting. Selain itu, risiko ini juga customers. Furthermore, this risk can lead to potential
dapat berdampak pada potensi kerugian finansial. Eksposur financial losses. Exposure to reputation risk can arise from all
risiko reputasi dapat timbul dari seluruh aktivitas operasional operational activities, including customer transactions and
Bank, termasuk dalam pelaksanaan transaksi dengan general public interactions.
nasabah maupun interaksi dengan masyarakat secara umum.
III. Menyelenggarakan Rapat III. Meeting Administration
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Mempersiapkan dan mendokumentasikan pelaksanaan The Corporate Secretary prepared and documented
acara RUPS, Rapat Direksi dengan Dewan Komisaris, Rapat the execution of the GMS, Joint Meetings between the
Kerja Direksi dengan Pemerintah/DPR/DPRD, Lembaga Board of Directors and the Board of Commissioners, and
Negara dan Stakeholder Eksternal; serta RUPS. Working Meetings between the Board of Directors and the
Government, Parliament (DPR/DPRD), State Institutions, and
external stakeholders.
IV. Melakukan Kegiatan Tanggung Jawab IV. Corporate Social Responsibility (CSR)
Sosial Lingkungan Activities
Mengelola dan mengembangkan program TJSL, dengan The Corporate Secretary managed and developed
Realisasi Tahun 2025 berdasarkan Jenis Program Sasaran the CSR programs. In 2025, the realization of these programs
TJS sebesar Rp10.526.846.317,-. based on CSR target types amounted to IDR10,526,846,317.
V. Melakukan Kegiatan Press Release V. Media Press Release Activities
Bersama Media
686 Melakukan Press Release kepada media setiap Triwulan Conducting quarterly press releases or event-specific
atau pada setiap Event adalah strategi yang penting bagi releases is a core strategy for the Corporate Secretary to
sekretaris Perusahaan untuk meningkatkan transparansi enhance transparency and accountability. These activities
dan akuntabilitas, memperkuat reputasi dan branding are designed to strengthen corporate branding, attract
Perusahaan, menarik pelanggan baru, mengelola krisis dan new customers, manage potential crises, and foster strong
membangun hubungan dengan media dan stakeholder. relationships with the media and stakeholders.
VI. Media Social Engagement VI. Social Media Engagement
Sekretaris Perusahaan memaikan peran penting dalam The Corporate Secretary plays a pivotal role in managing
mengelola social media. Dengan memahami merek/branding social media. By understanding the corporate brand and
dan pesan Perusahaan, menjaga konsistensi dan kualitas messaging, maintaining content consistency and quality,
konten, membangun komunitas online, mengukur dan building online communities, measuring and tracking
melacak kinerja, dan mengelola krisis, sekretaris perusahaan performance, and managing crises, the Corporate Secretary
dapat membantu perusahaan dalam mencapai tujuan assists the Company in achieving its business objectives.
bisnisnya
Laporan ini bertujuan untuk menganalisis engagement This report aims to analyze BSG social media engagement
media sosial BSG di Instagram dan Facebook selama tahun on Instagram and Facebook throughout 2025. The data
2025. Data yang dianalisis meliputi: Jumlah pengikut, tingkat analyzed includes total number of followers, reach and
reach dan impressions, tingkat engagement (likes, komentar, Impression rates, engagement rates (analysis of likes,
shares), dan jenis konten yang paling engaging. comments, and shares, types of content to refine future
communication strategies.
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Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Fungsi Hubungan Investor
Investor Relations Function
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
687
Tugas Hubungan Investor
Investor Relations Duties
Fungsi Hubungan Investor bertanggung jawabmendukung atau The Investor Relations function supports or accompanies the
mendampingi Direksi dalam berhubungan dengan komunitas Board of Directors in engaging with the investor community,
investor, antara lain meliputi: which includes:
1. Menyusun dan mengimplementasikan strategi komunikasi 1. Developing and implementing effective communication
yang efektif, serta secara berkala menyampaikan informasi strategies, and periodically delivering information to
kepada seluruh pemangku kepentingan (stakeholders), stakeholders, including institutional and retail investors,
termasuk investor (institusi maupun ritel), terkait regarding BSG performance, strategy, and business
perkembangan kinerja, strategi, dan pencapaian usaha BSG; achievements;
2. Menjalin serta memelihara hubungan yang konstruktif 2. Establishing and maintaining constructive relationships with
dengan komunitas keuangan, antara lain analis, investor, dan the financial community, including analysts, investors, and
pihak eksternal lainnya, guna memperoleh informasi terkini other external parties, to obtain up-to-date insights on BSG,
terkait BSG, industri perbankan, serta kondisi perekonomian; the banking industry, and economic conditions;
3. Melakukan pemantauan, penghimpunan, dan analisis 3. Monitoring, collecting, and analyzing information related to
informasi terkait BSG serta perkembangan industri perbankan BSG as well as developments in the banking industry and
dan ekonomi sebagai bahan pendukung dalam penyusunan the economy, to support communication strategies and
strategi komunikasi dan pengambilan keputusan; decision-making processes;
Tata Kelola Perusahaan
Good Corporate Governance
Page 688
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
4. Berpartisipasi dalam kegiatan roadshow dan conference, 4. Participating in roadshows and conferences, as well as
serta menyelenggarakan analyst meeting, paparan organizing analyst meetings, performance presentations,
kinerja, company visit, dan conference call dalam rangka company visits, and conference calls to strengthen
memperkuat hubungan dan meningkatkan kepercayaan relationships and enhance stakeholder confidence;
pemangku kepentingan;
5. Menyampaikan pembaruan informasi melalui situs web dan 5. Providing updates through the Bank’s website and other
media komunikasi lainnya untuk kepentingan investor, serta communication channels for investor purposes, and
mendukung penyusunan Laporan Tahunan Perseroan sesuai supporting the preparation of the Company’s Annual Report
dengan ketentuan yang berlaku; in accordance with applicable regulations;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
6. Mendukung dan/atau berkolaborasi dengan divisi lain dalam 6. Supporting and/or collaborating with other divisions in
pelaksanaan kegiatan Bank guna memastikan konsistensi the execution of Bank activities to ensure consistency in
komunikasi korporasi serta tercapainya tujuan strategis BSG. corporate communication and the achievement of BSG
strategic objectives.
Aktivitas Hubungan Investor
Investor Relations Activities
Sekretaris Perusahaan juga menangani Hubungan Investor The Corporate Secretary also manages Investor Relations to
dalam rangka menjaga dan meningkatkan komunikasi antara maintain and enhance communication between the Bank and
Bank dengan para investor baik di tingkat lokal maupun investors at both local and international levels. The function
internasional. Fungsi dari Hubungan Investor antara lain untuk of Investor Relations includes providing the latest information
memberikan informasi terkini terkait kinerja keuangan dan regarding the Bank’s financial performance and prospects to
prospek Bank kepada para Pemegang Saham dan investor secara Shareholders and investors in general. The dissemination of
umum. Penyebarluasan informasi dilakukan secara langsung dan information is conducted directly and actively through the
688
aktif kepada investor melalui penyelenggaraan kegiatan atau organization of periodic events or activities. These activities
aktivitas yang dilaksanakan secara berkala. Kegiatan tersebut are carried out through official meetings, both in groups or
dilakukan melalui pertemuan resmi secara berkelompok maupun individually (small group or one-on-one meetings), conference
perorangan (small group atau one-on-one meeting), conference calls, information disclosure, and the publication of Company
call, pengungkapan informasi dan publikasi Company Update di Updates on the Bank’s website every month.
situs web Bank setiap bulannya.
Bank menjalin hubungan yang baik dengan institusi media massa The Bank maintains good relationships with mass media
baik cetak, portal, maupun elektronik (televisi, radio, dsb) untuk institutions, including print, digital portals, and electronic
meraih pencapaian publikasi yang optimal dan berimbang serta media (television, radio, etc.), to achieve optimal and balanced
citra positif dari para investor maupun publik terkait gambaran publication as well as a positive image among investors and the
atau kondisi Bank terkini. Untuk mendapatkan citra positif melalui public regarding the Bank’s current condition. To secure a positive
media tersebut, Bank senantiasa melakukan berbagai kegiatan image through these media outlets, the Bank consistently carries
atau aktivitas yang berkaitan dengan media massa. out various activities related to the mass media.
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Satuan Kerja Audit Internal (SKAI)
Internal Audit Unit (IAU)
Satuan Kerja Audit Internal (SKAI) dibentuk untuk membantu The Internal Audit Unit (SKAI) is established to support all
semua tingkatan Manajemen dalam mengamankan kegiatan levels of management in safeguarding the Bank’s operations,
operasional Bank yang melibatkan dana dari masyarakat luas. particularly those involving public funds, while contributing to the
Dalam menjalankan fungsinya serta mendukung pencapaian achievement of the Bank’s performance objectives. In addition to
kinerja Bank. Selain melaksanakan pendekatan audit tersebut, applying a risk-based audit approach, SKAI also conducts routine
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
SKAI juga melaksanakan audit yang bersifat rutin, yaitu audit audits, including general audits of Branch Offices and Head
umum kantor Cabang, Kantor Pusat, audit IT, serta audit SKNBI Office, IT audits, as well as mandatory audits such as SKNBI, RTGS,
RTGS dan APU-PPT yang bersifat mandatory dalam rangka and Anti-Money Laundering and Counter-Terrorism Financing
memenuhi ketentuan regulator. (AML-CFT) audits in compliance with regulatory requirements.
Satuan Kerja Audit Intern melakukan aktivitas verifikasi atas SKAI also performs independent Quality Assurance activities to
efektivitas pengendalian mutu secara independen (Quality assess the effectiveness of internal control systems within its
Assurance) dalam lingkungan dan scope kerja Intern Audit di BSG. scope of work. These assessments include both internal and
Quality Assurance mencakup penilaian (assessment) oleh pihak external evaluations to ensure compliance with BSG Internal
intern maupun ekstern, dengan memeriksa kegiatan dan hasil Audit Policy and overall adherence to applicable internal and
kerja untuk meyakini kesesuaiannya dengan Pedoman Kebijakan external regulations (Total Quality Compliance).
Audit Intern BSG serta meyakini pelaksanaan kepatuhan secara
menyeluruh (Total Quality Compliance) berdasarkan ketentuan
intern dan ekstern yang berlaku.
Piagam Audit Internal
Internal Audit Charter 689
Dalam melaksanakan tugas dan tanggung jawabnya, Satuan In performing its duties and responsibilities, the Internal
Kerja Audit Internal berpedoman kepada Piagam Audit (Internal Audit Unit is guided by the Internal Audit Charter established
Audit Charter) yang ditetapkan melalui Surat Keputusan Direksi through the Decree of the Board of Directors Number 096/
No. 096/SK-DIR/V/2024 tanggal 29 Mei 2024 yang sebelumnya SK-DIR/V/2024 dated May 29, 2024. This charter previously
telah mendapat persetujuan Dewan Komisaris No. 022/DK-BSG/ received approval from the Board of Commissioners
III/2024 tanggal 18 Maret 2024 dengan mempertimbangkan via Number 022/DK-BSG/III/2024 dated March 18, 2024,
Rekomendasi dari Komite Audit No. 04/KA-BSG/III/2024 tanggal considering Recommendation from the Audit Committee Number
18 Maret 2024. 04/KA-BSG/III/2024 dated March 18, 2024.
Piagam Audit Intern BSG mencakup: BSG Internal Audit Charter includes:
1. Pendahuluan 1. Introduction
2. Visi Misi SKAI 2. IAU Vision and Mission
3. Fungsi SKAI 3. IAU Functions
4. Struktur dan Kedudukan SKAI 4. IAU Structure and Position
5. Tugas dan Tanggung Jawab SKAI 5. IAU Duties and Responsibilities
6. Kewenangan SKAI 6. IAU Authority
7. Ruang Lingkup Tugas SKAI 7. IAU Scope of Work
8. Kode Etik Auditor Intern 8. Internal Auditor Code of Ethics
9. Independensi SKAI 9. IAU Independence
10. Profesionalisme Auditor Intern SKAI 10. Professionalism of IAU Internal Auditors
11. Persyaratan Mematuhi Kode Etik dan Standar Profesi Audit 11. Requirements for Compliance with the IAU Code of Ethics
Intern SKAI and Professional Standards
12. Tanggung Jawab dan Akuntabilitas Pemimpin SKAI 12. Duties and Accountability of the Head of IAU
13. Tanggung Jawab Direksi 13. Responsibilities of the Board of Directors
14. Tanggung Jawab Dewan Komisaris 14. Responsibilities of the Board of Commissioners
15. Tanggung Jawab Komite Audit 15. Responsibilities of the Audit Committee
Tata Kelola Perusahaan
Good Corporate Governance
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
16. Tanggung Jawab Unit Kerja Lain 16. Responsibilities of Other Work Units
17. Hubungan SKAI dengan Pihdak Ekstern 17. IAU Relationship with External Parties
18. Risiko Audit dan Perlindungan Hukum 18. Audit Risks and Legal Protection
19. Lain-lain 19. Others
Tugas dan Tanggung Jawab SKAI
Duties and Responsibilities of the IAU
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. Membantu tugas Direktur Utama dan Dewan Komisaris 1. Assisting the President Director and the Board of
dalam melakukan pengawasan dengan cara menjabarkan Commissioners in supervisory functions through audit
secara operasional baik perencanaan, pelaksanaan, maupun planning, execution, and monitoring;
pemantauan hasil audit;
2. Menguji dan mengevaluasi pelaksanaan pengendalian 2. Testing and evaluating the effectiveness of internal controls
intern dan sistem manajemen risiko sesuai dengan kebijakan and risk management systems;
perusahaan;
3. Membuat analisis dan penilaian di bidang keuangan, 3. Conducting analysis and assessments across financial,
akuntansi, operasional, sumber daya manusia, pemasaran, operational, human capital, marketing, and technology areas;
teknologi dan kegiatan lain melalui audit;
4. Mengidentifikasi segala kemungkinan untuk memperbaiki 4. Identifying opportunities to improve efficiency in the use of
dan meningkatkan efisiensi penggunaan sumber daya dan resources and funds;
dana;
5. Memberikan saran perbaikan dan informasi yang objektif 5. Providing recommendations and objective information on
tentang kegiatan yang diperiksa pada semua tingkatan audited activities at all management levels;
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manajemen;
6. Membuat laporan hasil audit dan menyampaikan laporan 6. Preparing audit reports and submitting them to the President
tersebut kepada Direktur Utama, Dewan Komisaris, Komite Director, Board of Commissioners, Audit Committee, and
Audit dan direktur yang membawahi fungsi kepatuhan; Compliance Director;
7. Memantau, menganalisa, dan melaporkan pelaksanaan 7. Monitoring and reporting on the implementation of audit
tindak lanjut perbaikan yang telah disarankan; recommendations;
8. Bekerja sama dengan Komite Audit; 8. Collaborating with the Audit Committee;
9. Menyusun program untuk mengevaluasi mutu kegiatan audit 9. Developing programs to evaluate the quality of internal audit
intern yang dilakukannya; activities;
10. Melakukan pemeriksaan khusus apabila diperlukan; 10. Conducting special audits when necessary;
11. Bekerja sama dengan unit kerja yang melakukan fungsi 11. Coordinating with other control functions within BSG to
pengendalian lain pada BSG dengan mengedepankan enhance control effectiveness.
efektivitas fungsi pengendalian.
Wewenang SKAI
Authorities of the IAU
1. Mengakses seluruh informasi yang relevan tentang Bank 1. To access all relevant information concerning the Bank in
terkait dengan tugas dan fungsi SKAI. relation to the duties and functions of SKAI;
2. Melakukan komunikasi secara langsung dengan Direksi, 2. To communicate directly with the Board of Directors, Board
Dewan Komisaris, dan Komite Audit serta anggota Direksi, of Commissioners, and Audit Committee, as well as their
Dewan Komisaris, dan/atau Komite Audit. respective members;
3. Menyelenggarakan rapat secara berkala dan insidentil 3. To conduct regular and ad hoc meetings with the Board of
dengan Direksi, Dewan Komisaris, dan Komite Audit. Directors, Board of Commissioners, and Audit Committee;
4. Melakukan koordinasi kegiatan dengan auditor ekstern. 4. To coordinate audit activities with external auditors;
5. Mengikuti rapat yang bersifat strategis tanpa hak suara. 5. To attend strategic meetings without voting rights;
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
6. Dapat menggunakan jasa pihak ekstern dalam pelaksanaan 6. To engage external experts in the execution of internal audit
audit intern yang memerlukan keahlian khusus dan bersifat activities requiring specialized expertise on a temporary
sementara. Penggunaan jasa pihak ekstern yang bersifat basis. The use of external parties may be exempted for
sementara dapat dikecualikan untuk hal terkait teknologi matters related to information technology and/or other
informasi dan/atau untuk hal lain berdasarkan persetujuan matters subject to OJK approval.
OJK.
Integritas dan Objektivitas (Kode Etik)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Integrity and Objectivity (Code of Ethics)
Dalam menjalankan tugas dan tanggung jawabnya, SKAI In performing its duties and responsibilities, the IAU is guided by
berpedoman pada Kode Etik Auditor BSG, yaitu: the BSG Auditor Code of Ethics, as follows:
1. Integritas 1. Integrity
Aturan perilaku berkenaan dengan Prinsip Integritas: Rules of conduct regarding the Principle of Integrity:
a. Auditor internal harus melakukan pekerjaannya secara a. Internal auditors must perform their work honestly,
jujur, hati-hati dan bertanggung jawab. diligently, and responsibly.
b. Auditor internal harus mematuhi hukum dan membuat b. Internal auditors must comply with the law and make
pengungkapan sebagaimana diharuskan oleh hukum disclosures as required by law or their profession.
atau profesinya.
c. Auditor internal tidak boleh secara sadar terlibat dalam c. Internal auditors shall not knowingly be a party to any
kegiatan ilegal, atau melakukan kegiatan yang dapat illegal activity, or engage in acts that are discreditable to
691
mendiskreditkan profesi audit internal atau organisasi. the profession of internal auditing or to the organization.
d. Auditor internal harus menghormati dan mendukung d. Internal auditors must respect and contribute to the
tujuan organisasi yang sah dan etis. legitimate and ethical objectives of the organization.
2. Objektivitas 2. Objectivity
Aturan perilaku berkenaan dengan Prinsip Objektif: Rules of conduct regarding the Principle of Objectivity:
a. Auditor internal tidak boleh berpartisipasi dalam kegiatan a. Internal auditors shall not participate in any activity or
atau hubungan apapun yang dapat, atau patut diduga relationship that may impair, or be presumed to impair,
dapat, menghalangi penilaian auditor internal yang adil. their unbiased assessment. This includes those activities
Termasuk dalam hal ini adalah kegiatan atau hubungan or relationships that may be in conflict with the interests
apapun yangmengakibatkan timbulnya pertentangan of the organization.
kepentingan dengan organisasi.
b. Auditor internal tidak boleh menerima apapun b. Internal auditors shall not accept anything that may
yang dapat, atau patut diduga dapat mengganggu impair, or be presumed to impair, their professional
pertimbangan profesionalnya. judgment.
Tata Kelola Perusahaan
Good Corporate Governance
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Struktur dan Kedudukan SKAI
Structure and Position of the IAU
Struktur dan kedudukan Satuan Kerja Audit Intern diatur dan The structure and position of the Internal Audit Unit are regulated
ditetapkan berdasarkan Peraturan Direksi tentang Struktur and established under the Regulation of the Board of Directors
Organisasi BSG. SKAI dipimpin oleh seorang Kepala setingkat concerning Organizational Structure of BSG. The IAU is led by
Pemimpin Divisi yang bertanggung jawab langsung kepada a Head at the Division Head level who reports directly to the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Direktur Utama (Pemimpin SKAI diangkat dan diberhentikan oleh President Director. (The Head of IAU is appointed and dismissed
Direksi dengan persetujuan Dewan Komisaris dan dilaporkan by the Board of Directors with the approval of the Board of
kepada OJK), dengan struktur organisasi sebagai berikut: Commissioners and reported to the OJK). The organizational
structure is as follows:
Direktur Utama
President Director
Satuan Kerja Audit Internal
Internal Audit
Departemen Inspeksi Departemen Anti-Fraud Departemen Quality Assurance
692 Inspection Department Anti-Fraud Department Quality Assurance Department
Auditor Analis Pencegahan & Deteksi Quality Assurance
Auditor Prevention & Detection Analyst Quality Assurance
Investigator
Investigator
Internal Control & Risk Office (ICRO)
Investigator
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Annual Report
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Oske Kaligis
Pemimpin SKAI
Head of Internal Audit Work Unit
50 tahun
50 years old
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Oske Kaligis menjabat sebagai Pemimpin SKAI Bank SulutGo sejak Oske Kaligis has served as Head of the Internal Audit Unit (SKAI) of
November 2023 sesuai dengan SK Direksi No. 163/SK-HC/DIR/ Bank SulutGo since November 2023, based on Board of Directors
XI/2023. Informasi detail dapat dilihat pada Bab Profil Perusahaan Decree No. 163/SK-HC/DIR/XI/2023. Further details can be found in
bagian Profil Pejabat Senior pada halaman 98. the Company Profile section under Senior Officers Profile on page 98.
Pemimpin SKAI diangkat dan diberhentikan oleh Direktur Utama The Head of Internal Audit (SKAI) is appointed and dismissed
atas persetujuan Dewan Komisaris dengan mempertimbangkan by the President Director with the approval of the Board of
rekomendasi Komite Audit. Pengangkatan dan pemberhentian Commissioners, taking into consideration the recommendation
tersebut dilaporkan kepada Regulator. of the Audit Committee. Such appointment and dismissal are
reported to the Regulator.
Dasar Hukum SKAI
Legal Basis of the IAU
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1. Peraturan Otoritas Jasa Keuangan No. 1/POJK.03/2019 1. Financial Services Authority Regulation (POJK) No. 1/
tentang penerapan fungsi audit intern pada Bank Umum. POJK.03/2019 concerning the Implementation of the
Internal Audit Function in Commercial Banks;
2. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 2. Financial Services Authority Regulation (POJK) No. 18/
tanggal 16 Maret 2016 tentang Penerapan Manajemen Risiko POJK.03/2016 dated March 16, 2016 concerning the
bagi Bank Umum. Implementation of Risk Management for Commercial Banks;
3. Surat Edaran Otoritas Jasa Keuangan No. 34/SEOJK.03/2016 3. Financial Services Authority Circular Letter (SEOJK) No. 34/
tanggal 1 September 2016 tentang Penerapan Manajemen SEOJK.03/2016 dated September 1, 2016 concerning the
Risiko Bagi Bank Umum. Implementation of Risk Management for Commercial Banks.
Program Pengembangan Kompetensi dan Pelatihan
Competency Development and Training Programs
Dalam rangka meningkatkan kompetensi, profesionalisme, In order to enhance the competence, professionalism, and
serta efektivitas pelaksanaan fungsi audit intern, BSG secara effectiveness of the Internal Audit function, BSG consistently
berkelanjutan menyelenggarakan berbagai program pelatihan implements various training and development programs. These
dan pengembangan. Program ini dirancang untuk memperkuat programs are designed to strengthen auditors’ capabilities in line
kapabilitas auditor sejalan dengan ketentuan regulator, praktik with regulatory requirements, risk management practices, and
manajemen risiko, serta dinamika industri perbankan. the evolving banking environment.
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Good Corporate Governance
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Pelatihan Penyelenggara Tempat Waktu
Training Organizer Place Date
Online Training Cyber Ranges Sebagai Platform
Upskilling Cyber Security 16 Januari 2025
LPPI Online Zoom
Cyber Ranges Online Training as a Cyber Security January 16, 2025
Upskilling Platform
Workshop Manajemen Risiko dan Audit Pengadaan
Barang dan Jasa Skai, Divisi Umum dan BSG Excellence 30-31 Januari 2025
Workshop on Risk Management and Audit of Divisi MRI Center January 30-31, 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Procurement of Goods and Services
Pelatihan Audit Pengamanan Informasi dan Perlindungan
Data Pribadi PT Adikarya Tata BSG Excellence 10-14 Februari 2025
Training on Information Security Audit and Personal Data Informasi Center February 10-14, 2025
Protection
Workshop dan Implementasi Aplikasi Inventory Kantor
Pusat BSG Excellence 17 Maret 2025
Divisi Umum
Workshop and Implementation of Head Office Inventory Center March 17, 2025
Application
Pelatihan Anti Penyuapan dan Korupsi 27 Mei 2025
PT Berkat Solusi Prima Online Zoom
Anti-Bribery and Corruption Training May 27, 2025
Self Assessment Market Conduct BI 22 Agustus 2025
Divisi Kepatuhan BSG Kantor Pusat
Bank Indonesia (BI) Market Conduct Self-Assessment August 22, 2025
Workshop Self Assesment Perlindungan Konsumen dan
Masyarakat Tahun 2025 Divisi Operasional dan 11 Agustus 2025
BSG Kantor Pusat
Workshop on Consumer and Public Protection Self- Layanan August 11, 2025
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Assessment 2025
Workshop POJK dan Tata Kelola Perbankan BSG Excellence 15 September 2025
Divisi Kepatuhan
Workshop on POJK and Banking Corporate Governance Center September 15, 2025
Webinar Peran Digital Forensik Dalam Penanganan dan
Pengungkapan Kejahatan Keuangan 16 Oktober 2025
OJK Institute Online Zoom
Webinar on the Role of Digital Forensics in Handling and October 16, 2025
Disclosing Financial Crimes
Manager Development Program 2025 (Pembekalan
Lembaga
Sertifikasi General Banking) BSG Excellence 30-31 Oktober 2025
Pengembangan
Manager Development Program 2025 (General Banking Center October 30-31, 2025
Perbankan Indonesia
Certification Preparation)
Sertifikasi Antifraud CAFM (Public Training)
12-14 November 2025
Certified Anti-Fraud Manager (CAFM) Certification PT Asia Antifraud Jakarta
November 12-14, 2025
(Public Training)
Workshop Pelaporan SCV LPS Bank Umum Tahun 2025
Lembaga Penjamin 28 November 2025
Workshop on LPS Single Customer View (SCV) Reporting Bandung
Simpanan November 28, 2025
for Commercial Banks 2025
Workshop Strategi Antifraud Pencegahan Deteksi
Investigasi dan Analisa Risiko Fraud BSG Excellence 2-3 Desember 2025
Asia Antifraud
Workshop on Anti-Fraud Strategy: Prevention, Detection, Center December 2-3, 2025
Investigation, and Fraud Risk Analysis
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Komposisi Auditor dan Serfitikasi
Auditor Composition and Certification
Per 31 Desember 2025, komposisi personil SKAI mencerminkan As of December 31, 2025, the composition of SKAI personnel
komitmen Bank dalam menjaga efektivitas fungsi audit intern reflects the Bank’s commitment to maintaining an effective
yang didukung oleh sumber daya manusia yang memadai di internal audit function supported by adequate human resources
berbagai peran, termasuk audit, investigasi, pengendalian risiko, across various roles, including audit, investigation, risk control,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dan fungsi Antifraud. and anti-fraud functions.
Jabatan Jumlah
No.
Position Total
Pemimpin SKAI
1. 1
Head of IAU
Pemimpin Departemen
2. 4
Department Head
Auditor Inspeksi
3. 8
Inspection Auditor
4. Investigator 4
Auditor TI
5. 3
IT Auditor
Internal Control & Risk Officer (ICRO)
6. 29
Administration
7. Quality Assurance 2
8.
Analis Antifraud
1
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Anti-Fraud Analyst
Administrasi
9. 1
Administration
Jumlah
53
Total
Auditor internal BSG telah diikutsertakan dalam berbagai BSG internal auditors participated in various professional
program sertifikasi profesi dengan jumlah sertifikasi yang dimiliki certification programs, with the total number of certifications held
hingga per 31 Desember 2025: as of December 31, 2025, as follows:
Jumlah Karyawan SKAI Komposisi terhadap
Jenis Sertifikasi yang Memiliki Sertifikasi Keseluruhan Karyawan SKAI
No.
Certification Number of IAU Employees Hold- Composition Relative to Total IAU
ing Certifications Employees
8 Orang
1. Professional Internal Audit (LSPAI) 15,69 %
8 People
26 Orang
2. Audit Internal Level I (LSPP) 50,98 %
26 People
Jenjang Kualifikasi 4 Bidang Audit Internal
Bank (LSPP) 12 Orang
3. 23,53 %
Qualification Level 4 – Bank Internal Audit 12 People
(LSPP)
Auditor Muda (PPAK) 3 Orang
4. 5,88 %
Junior Auditor (PPAK) 3 People
2 Orang
5. Certified Audit Fraud Manager (AAFM) 3,92 %
2 People
* Jumlah Pegawai SKAI adalah 51 Orang (tidak termasuk * 51 employees (excluding Head of SKAI and Administration).
Pemimpin SKAI dan Administrasi).
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SKAI secara berkala melaksanakan skill assessment guna SKAI periodically conducts skill assessments to identify and
mengidentifikasi dan memetakan kompetensi yang dibutuhkan map the competencies required by auditors. The results of
oleh auditor. Hasil dari penilaian tersebut digunakan sebagai these assessments serve as the basis for developing continuous
dasar dalam penyusunan program pengembangan kompetensi competency enhancement programs, including fulfilling the
auditor secara berkelanjutan, termasuk dalam pemenuhan need for auditors with specialized expertise.
kebutuhan auditor dengan keahlian spesialis.
Pengembangan kompetensi tersebut dilaksanakan secara Such competency development is consistently implemented
konsisten melalui penyelenggaraan pelatihan, baik internal through internal and external training programs. In addition,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
maupun eksternal. Selain itu, auditor internal juga diberikan internal auditors are provided with opportunities to participate
kesempatan untuk mengikuti berbagai seminar dan forum in seminars and professional forums to broaden their knowledge
profesional guna memperluas wawasan terkait perkembangan of business developments, information technology, as well as the
bisnis, teknologi informasi, serta metodologi dan teknik audit latest audit methodologies and techniques.
terkini.
Pelaksanaan Tugas SKAI pada Tahun 2025
Implementation of IAU Duties in 2025
Pelaksanaan tugas Satuan Kerja Audit Intern (SKAI) mengacu The implementation of the Internal Audit Unit (SKAI) duties refers
pada program kerja audit tahun 2025 dengan ruang lingkup to the 2025 audit work plan, with a scope covering all aspects and
mencakup semua aspek dan unsur kegiatan BSG dan afiliasi elements of BSG and its affiliates. This includes the assessment
melalui kegiatan penilaian pelaksanaan risk management, of risk management implementation, the adequacy and
kecukupan dan efektivitas struktur pengendalian intern serta effectiveness of the internal control structure, and governance
696
kualitas pelaksanaannya, juga governance processes. processes.
Adapun lingkup pengawasan diimplementasikan kedalam fungsi The supervisory scope implemented across the respective
masing-masing departemen: functions of each department includes the following:
1. Departemen Inspeksi 1. Inspection Department
Melaksanakan fungsi audit intern yakni kegiatan pemberian Performs the internal audit function by providing independent
keyakinan (Assurance) dan konsultasi (consulting) and objective assurance and consulting activities. The
yang bersifat independen dan objektif, dengan tujuan objective is to add value and improve the Bank’s operations
untuk meningkatkan nilai dan memperbaiki operasional through a systematic approach by evaluating and enhancing
Bank, melalui pendekatan yang sistematis, dengan cara the effectiveness of risk management, control, and
mengevaluasi dan meningkatkan efektivitas manajemen governance processes. The internal audit function is carried
risiko, pengendalian, dan proses tata kelola. Pelaksanaan out by IAU auditors on a bank-wide basis and by the ICRO for
fungsi audit intern dilaksankan oleh auditor SKAI secara each respective branch office.
menyuluruh (bank wide) dan oleh ICRO untuk masing-
masing kantor cabang.
2. Departemen Antifraud 2. Anti-Fraud Department
Melaksanakan fungsi Antifraud melalui sistem pengendalian Executes the Anti-Fraud function through a fraud control
fraud yang diterapkan dengan penjabaran dari 4 (empat) system implemented based on 4 (four) pillars:
pilar:
a. Pencegahan a. Prevention
b. Deteksi b. Detection
c. Investigasi, Pelaporan dan Sanksi c. Investigation, Reporting, and Sanctions
d. Pemantauan, Evaluasi dan Tindak Lanjut d. Monitoring, Evaluation, and Follow-up
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Kegiatan fungsi ini menitikberatkan pada upaya Pencegahan This function prioritizes Prevention and Detection initiatives
dan Deteksi untuk mengurangi risiko fraud dan mencegah to reduce fraud risk and deter behavior leading to fraudulent
perilaku yang mengarah pada tindakan fraud dengan fokus acts, with a development focus on the Whistleblowing
pengembangan Whistleblowing System dan Fraud Detection System and Fraud Detection System.
System.
3. Departemen Audit Teknologi Informasi 3. Information Technology (IT) Audit
(TI) Department
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Melaksanakan fungsi audit intern pada bidang teknologi Performs internal audit functions within the information
informasi untuk pemberian keyakinan (Assurance) dan technology sector to provide independent and
konsultasi (consulting) yang bersifat independen dan objektif, objective assurance and consulting. The goal is to add value
dengan tujuan untuk meningkatkan nilai dan memperbaiki and rectify discrepancies in the IT field through a systematic
penyimpangan di bidang TI, melalui pendekatan yang approach by evaluating and enhancing the effectiveness of
sistematis, dengan cara mengevaluasi dan meningkatkan risk management, control, and governance processes. During
efektivitas manajemen risiko, pengendalian, dan proses tata audit execution, this department also performs investigative
kelola. Dalam pelaksanaan audit juga menjalankan fungsi functions related to IT issues.
investigasi yang berhubungan dengan permasalahan TI.
4. Departemen Quality Assurance 4. Quality Assurance Department
Melaksanakan kegiatan pengendalian untuk meningkatkan Conducts control activities to enhance the quality of internal
kualitas dari hasil audit intern dan pelaksanaan fungsi audit results and the implementation of anti-fraud functions.
antifraud sehingga dapat memberikan dampak yang optimal This ensures optimal impact in alignment with corporate
sesuai dengan tujuan perusahaan dan sesuai dengan objectives and compliance with prevailing regulations.
ketentuan yang berlaku.
Pelaksanaan Audit Inspeksi tahun 2025 dari rencana 21 (Dua In 2025, the Inspection Audit implementation
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Puluh Satu) penugasan dapat terlaksana 100% hingga akhir achieved 100% of its targeted 21 (twenty-one) assignments
tahun 2025. Adapun perincian penugasan sebagai berikut: by the end of the year. The details of these assignments are
as follows:
a. 4 (empat) penugasan audit sesuai amanat regulasi a. 4 (four) audit assignments as mandated by regulations.
b. 1 (satu) penugasan audit pada Divisi/ Unit Kerja di Kantor b. 1 (one) audit assignment at a Division/Work Unit within
Pusat the Head Office.
c. 16 (enam belas) penugasan pada Kantor Cabang c. 16 (sixteen) assignments at Branch Offices (including 17
(termasuk didalamnya 17 Kantor Cabang Pembantu). Sub-Branch Offices).
Pada setiap kegiatan audit inspeksi dilakukan diskusi During each inspection audit, discussions were held
dan pemberian rekomendasi untuk perbaikan-perbaikan and recommendations were provided for operational
operasional guna penguatan sistem pengendalian di unit- improvements to strengthen the control systems within
unit kerja tersebut, selain itu juga dilakukan pemeriksaan these work units. Additionally, a review of policies was
terhadap kebijakan-kebijakan dan dilakukan evaluasi serta conducted, followed by evaluations and recommendations
diberikan rekomendasi perbaikan guna perkuatan sistem for improvement to reinforce the control systems regarding
pengendalian terhadap pelaksanaan penerapan kebijakan di policy implementation across all BSG work units.
seluruh unit kerja BSG.
Pelaksanaan Audit Teknologi Informasi juga dilakukan The IT Audit implementation focused on several key aspects,
terhadap beberapa aspek yakni 1) Strategi dan Tata kelola namely 1) IT Strategy and Governance; 2) Information
TI; 2) Keamanan Informasi; 3) Sistem dan Infrastruktur TI; Security; 3) IT Systems and Infrastructure; 4) Continuity
4) Continuity Planning dan Disaster Recovery; 5) Audit Planning and Disaster Recovery; 5) Core Banking System
Sistem Inti Perbankan (Core Banking System); 6) Kepatuhan Audit; 6) IT Regulatory Compliance; 7) Application and
terhadap Regulasi TI; 7) Pengelolaan Aplikasi dan Vendor. Vendor Management.
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Departemen Antifraud pada tahun 2025 telah melaksanakan In 2025, the Anti-Fraud Department carried out the following
sejumlah kegiatan: activities:
a. Sosialisasi Antifraud dan WBS serta penandatanganan a. Anti-Fraud and WBS Socialization, including the signing
Pakta Integritas oleh seluruh pegawai BSG. of the Integrity Pact by all BSG employees.
b. Sudit Mendadak (Surprise Audit). b. Surprise Audits .
c. Audit Tujuan Tertentu. c. Special Purpose Audits.
d. Audit Invstigasi. d. Investigative Audits.
e. Pemantauan atas tindak lanjut temuan. e. Monitoring of audit finding follow-ups.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Selain itu pelaksanaan audit dilakukan review oleh Quality Furthermore, audit implementations were reviewed
Assurance guna memastikan proses audit telah dilaksanakan by Quality Assurance to ensure that the audit process was
secara profesional, sesuai PKAT dan ketentuan yang berlaku, conducted professionally, in accordance with the Annual
serta memperhatikan obyektifitas dan independensi tim Audit Work Plan (PKAT) and prevailing regulations, while
audit. maintaining the objectivity and independence of the audit
team.
Rencana Kerja SKAI Tahun 2026
IAU Work Plan for 2026
I. RUANG LINGKUP I. SCOPE OF WORK
Ruang lingkup pekerjaan SKAI mencakup semua aspek dan The scope of the IAU work encompasses all aspects and
unsur kegiatan yang ada di BSG serta pihak-pihak terafiliasi elements of activities within BSG and its affiliated parties
dalam kegiatan operasional Bank, yang diimplementasikan involved in the Bank’s operations. This scope is implemented
698
kedalam fungsi dari setiap departemen. through the specific functions of each department.
1. Departemen Inspeksi 1. Inspection Department
Melaksanakan fungsi audit intern yakni kegiatan Performs the internal audit function by
pemberian keyakinan (Assurance) dan konsultasi providing independent and objective assurance
(consulting) yang bersifat independen dan objektif, and consulting services. The objective is to add value
dengan tujuan untuk meningkatkan nilai dan and improve the Bank’s operations through a systematic
memperbaiki operasional Bank, melalui pendekatan yang approach by evaluating and enhancing the effectiveness
sistematis, dengan cara mengevaluasi dan meningkatkan of risk management, control, and governance processes.
efektivitas manajemen risiko, pengendalian, dan proses This function is executed by IAU auditors on a bank-
tata kelola. Pelaksanaan fungsi audit intern dilaksankan wide basis and by the ICRO for each respective branch
oleh auditor SKAI secara menyuluruh (bank wide) dan office.
oleh ICRO untuk masing-masing kantor cabang.
2. Departemen Antifraud 2. Anti-Fraud Department
Melaksanakan fungsi Antifraud melalui sistem Executes the Anti-Fraud function through a fraud control
pengendalian fraud yang diterapkan dengan penjabaran system based on Four Pillars:
dari 4 (empat) Pilar:
a. Pencegahan a. Prevention
b. Deteksi b. Detection
c. Investigasi, Pelaporan dan Sanksi c. Investigation, Reporting, and Sanctions
d. Pemantauan, Evaluasi dan Tindak Lanjut d. Monitoring, Evaluation, and Follow-up
Kegiatan fungsi ini menitikberatkan pada upaya This department prioritizes Prevention and Detection
Pencegahan dan Deteksi untuk mengurangi risiko fraud efforts to mitigate fraud risk and deter fraudulent behavior,
dan mencegah perilaku yang mengarah pada tindakan focusing on the development of the Whistleblowing
fraud dengan fokus pengembangan Whistleblowing System and Fraud Detection System.
System dan Fraud Detection System.
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Corporate Social Responsibility
3. Departemen Audit Tekonologi 3. Information Technology (IT) Audit
Informasi (TI) Department
Melaksanakan fungsi audit intern pada bidang teknologi Performs internal audit functions in the field of
informasi untuk pemberian keyakinan (Assurance) information technology, providing independent and
dan konsultasi (consulting) yang bersifat independen objective assurance and consulting services to enhance
dan objektif, dengan tujuan untuk meningkatkan value and address irregularities in IT. This is conducted
nilai dan memperbaiki penyimpangan di bidang TI, through a systematic approach by evaluating and
melalui pendekatan yang sistematis, dengan cara improving the effectiveness of risk management, control,
mengevaluasi dan meningkatkan efektivitas manajemen and governance processes. The department also carries
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
risiko, pengendalian, dan proses tata kelola. Dalam out investigative functions related to IT issues.
pelaksanaan audit juga menjalankan fungsi investigasi
yang berhubungan dengan permasalahan TI.
4. Departemen Quality Assurance 4. Quality Assurance Department
Melaksanakan kegiatan pengendalian untuk Implements control activities to enhance the quality of
meningkatkan kualitas dari hasil audit intern dan internal audit results and anti-fraud functions, ensuring
pelaksanaan fungsi antifraud sehingga dapat optimal impact in alignment with corporate objectives
memberikan dampak yang optimal sesuai dengan tujuan and regulatory compliance.
perusahaan dan sesuai dengan ketentuan yang berlaku.
II. FOKUS AUDIT II. AUDIT FOCUS
Berdasarkan hasil penilaian Robust Risk Assessment di atas Based on the results of the Robust Risk Assessment, the IAU
maka ditetapkan fokus audit SKAI tahun 2026 adalah sebagai audit focus for 2026 has been established as follows:
berikut:
a. Risiko Operasional a. Operational Risk
699
b. Risiko Kredit b. Credit Risk
c. Risiko Kepatuhan c. Compliance Risk
III. RENCANA PENUGASAN III. ASSIGNMENT PLAN
a. Sampel unit kerja Audit Inspeksi yang akan menjadi a. The sample of work units designated as audit objects
obyek audit yakni: includes:
i. 19 Kantor Cabang i. 19 Branch Offices
ii. 20 Kantor Cabang Pembantu ii. 20 Sub-Branch Offices
iii. 7 Unit Kerja Kantor Pusat (Divisi/Unit) iii. 7 Head Office Units (Divisions/Units)
Selain unit kerja berdasarkan hasil penilaian risiko, juga In addition to work units selected based on risk
dilakukan audit yang bersifat mandatori dari regulasi assessment results, the IAU also conducts mandatory
(OJK dan Bank Indonesia), dengan jumlah 4 (empat) audits as required by regulations (OJK and Bank
penugasan. Indonesia), totaling 4 (four) assignments.
b. Untuk audit TI direncanakan sebanyak 12 (dua belas) b. IT Audit: Planned for 12 (twelve) assignments.
penugasan
c. Untuk Quality Assurance direncanakan 33 (tiga puluh c. Quality Assurance: Planned for 33 (thirty-
tiga) penugasan. three) assignments.
d. Untuk Departemen Antifraud direncanakan dilakukan d. Anti-Fraud Department: Planned evaluation of the Anti-
Evaluasi Strategi Antifraud & Whistleblowing System Fraud Strategy & Whistleblowing System across all
terhadap seluruh kantor cabang dan cabang pembantu. branch and sub-branch offices.
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IV. PEMANTAUAN TINDAK LANJUT IV. FOLLOW-UP MONITORING
Pelaksanaan pemantauan tindak lanjut dilaksanakan secara Follow-up monitoring on audit findings will be conducted on
bulanan dalam bentuk: a monthly basis through:
a. Surat Pemantauan Tindak Lanjut dikirim ke masing- a. Follow-up Monitoring Letters sent to each respective
masing Auditee. Auditee.
b. Laporan Outstanding Temuan yang belum di tindak b. Outstanding Findings Reports submitted to the
lanjuti disampaikan ke Direktur Utama, Dewan Komisaris President Director and Board of Commissioners, with
tembusan Komite Audit dan Direktur Kepatuhan. copies provided to the Audit Committee and the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Compliance Director.
Selain dilakukan secara bulanan juga dilakukan secara Additionally, a Follow-up Reconciliation will be conducted
semesteran yang direncanakan akan dilakukan Rekonsiliasi semi-annually, led by the President Director, scheduled
Tindak Lanjut yang dipimpin oleh Direktur Utama dengan for June and December 2026.
pelaksanaan pada bulan Juni dan Desember 2026.
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Corporate Social Responsibility
Akuntan Publik (Audit Eksternal)
Public Accountant (External Audit)
Berdasarkan Peraturan Otoritas Jasa Keuangan (OJK) Nomor 9/ In accordance with Financial Services Authority (OJK) Regulation
POJK.03/2023 tentang Penggunaan Jasa Akuntan Publik dan Number 9/POJK.03/2023 concerning Use of Public Accountant
Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan serta Services and Public Accounting Firms in Financial Services
Peraturan OJK Nomor 37/POJK.03/2019 tentang Transparansi Activities, and OJK Regulation Number 37/POJK.03/2019
dan Publikasi Laporan Bank, audit atas Laporan Keuangan regarding Transparency and Publication of Bank Reports, the audit
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG telah dilaksanakan oleh Akuntan Publik yang independen, of BSG Financial Statements was conducted by independent,
kompeten, profesional, dan objektif. Pelaksanaan audit tersebut competent, professional, and objective Public Accountants. The
mengacu pada Standar Profesional Akuntan Publik serta sesuai audit implementation adheres to the Professional Standards of
dengan perjanjian kerja dan ruang lingkup audit yang telah Public Accountants (SPAP), as well as the agreed-upon work
ditetapkan. contracts and audit scope.
Penggunaan jasa Akuntan Publik (AP) dan Kantor Akuntan The engagement of a Public Accountant (AP) and a Public
Publik (KAP) bertujuan untuk memberikan keyakinan yang Accounting Firm (KAP) aims to provide reasonable assurance to
memadai kepada para pemangku kepentingan atas hasil evaluasi stakeholders regarding the evaluation or measurement of both
atau pengukuran informasi keuangan maupun nonkeuangan financial and non-financial information based on specific criteria,
berdasarkan kriteria tertentu, yang selanjutnya menjadi salah which subsequently serves as a basis for decision-making.
satu dasar dalam pengambilan keputusan.
Dalam rangka mendukung kelancaran dan efektivitas proses To support a smooth and effective audit process, BSG
audit, BSG senantiasa memperkuat komunikasi dan koordinasi continuously strengthens communication and coordination
antara KAP, Komite Audit, dan Manajemen guna meminimalkan between the KAP, the Audit Committee, and Management to
potensi kendala selama pelaksanaan audit. Untuk memastikan minimize potential obstacles during the audit. To ensure the
701
proses audit berjalan sesuai dengan Standar Profesional Akuntan audit remains compliant with professional standards, contracts,
Publik, perjanjian kerja, serta ruang lingkup audit yang telah and the agreed scope, and is completed in a timely manner, the
disepakati, serta dapat diselesaikan tepat waktu, Bank secara Bank periodically holds meetings to discuss significant issues
berkala menyelenggarakan pertemuan yang membahas berbagai and matters requiring mutual attention.
isu dan permasalahan signifikan yang memerlukan perhatian
bersama.
Penunjukan Akuntan Publik
Appointment of Public Accountants
Penunjukan KAP sebagai pihak eksternal diatur dalam The appointment of the KAP as an external party is regulated
RUPS Tahunan atas usulan Dewan Komisaris dengan through the Annual GMS, based on a proposal from the Board
mempertimbangkan pendapat Komite Audit untuk kemudian of Commissioners and taking into account the recommendations
disetujui oleh Para Pemegang Saham. KAP bekerja secara of the Audit Committee, for subsequent approval by the
independen untuk melakukan audit terhadap Laporan Keuangan Shareholders. The KAP operates independently to audit the
Tahunan perusahaan dan memberikan opini atas kesesuaian company’s Annual Financial Statements and provide an opinion
penyajian laporan keuangan tersebut dengan Standar Akuntansi on whether the presentation of said statements complies with the
Keuangan (SAK) yang berlaku di Indonesia dan untuk menjaga Indonesian Financial Accounting Standards (SAK). To maintain
objektivitas dan kualitas dari hasil pemeriksaan audit eksternal, the objectivity and quality of the external audit results, the
maka dalam menentukan KAP dan Akuntan Publik, Perseroan Company ensures that the appointed auditors are independent
memastikan bahwa auditor yang ditunjuk adalah pihak parties who do not have any conflicts of interest with any level of
independen yang tidak memiliki benturan kepentingan dengan the Bank’s management.
setiap level pejabat Bank.
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Jika ditemukan Ksepakatan dalam hal Penunjukan Akuntan Publik yang diusulkan, Dewan
Komisaris berserta Komite Audit akan melakukan pengajuan kembali Akuntan Publik yang
Penetapan Akuntan Publik oleh dipilih dengan tanggal waktu yang disepakati pemegang saham
Pemegang Saham
If there is disagreement on the appointment of the proposed Public Accountant, the Board of
Determination of Public Accountant Commissioners together with the Audit Committee will resubmit the selected Public Accountant
by Shareholders with a date and time agreed by the shareholders.
Proses pengadaan barang dan jasa untuk jasa Akuntan Publik
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Procurement process for goods and services for Public Accountant services
Dewan Komisaris memberikan rekomendasi secara tertulis kepada Direksi untuk memasukan
usulan penunjukan Akuntan Publik kepada Pemegang Saham
The Board of Commissioners provides written recommendations to the Board of Directors to submit a proposal for the appointment
of a Public Accountant to the Shareholders.
Pembahasan Dewan Komisaris bersama Komite Audit untuk melakukan kajian atas usulan Akuntan Publik dan memberikan rekomendasi
secara tertulis mengenai Akuntan Publik yang diajukan. Rekomendasi mencangkup kelayakan Akunatan Publik dalam melakukan Audit
Laporan Keuangan Bank, serta kewajaran dari segi biaya yang dikeluarkan sesuai dengan kemampuan finasilal Bank.
Discussion of the Board of Commissioners together with the Audit Committee to review the proposed Public Accountant and provide written
recommendations regarding the proposed Public Accountant. Recommendations include the feasibility of the Public Accountant in conducting an
Audit of the Bank’s Financial Statements, as well as the reasonableness in terms of costs incurred in accordance with the Bank’s financial capacity.
Prosedur audit Eksternal dan Standar Audit
702 External Audit Procedures and Auditing Standards
1. Audit atas laporan keuangan Bank dilakukan sesuai dengan 1. The audit of the Bank’s financial statements is conducted
standar profesional Akuntan Publik yang mencakup seluruh in accordance with the Indonesian Public Accountant
prosedur audit yang dipandang perlu sesuai dengan Professional Standards, encompassing all audit procedures
keadaan. deemed necessary under the circumstances.
2. Audit meliputi pengujian dan evaluasi terhadap sistem 2. The audit includes testing and evaluation of the internal
pengendalian intern, serta pemeriksaan, atas dasar control system, as well as examination, on a test basis, of
pengujian, bukti-bukti yang mendukung jumlah-jumlah dan evidence supporting the amounts and disclosures in the
pengungkapan dalam laporan keuangan. Audit juga akan financial statements. The audit also includes an assessment
meliputi penilaian atas prinsip akuntansi yang digunakan of the accounting principles used and significant estimates
dan estimasi signifikan yang dibuat oleh manajemen, made by management, as well as an evaluation of the overall
serta penilaian atas penyajian laporan keuangan secara presentation of the financial statements in accordance with
keseluruhan sesuai dengan Pernyataan Standar Akuntansi the Statements of Financial Accounting Standards (PSAK)
Keuangan (PSAK) yang dikeluarkan oleh IAI. issued by the Indonesian Institute of Accountants (IAI).
3. Sebagai bagian dari proses audit, Kantor Akuntan Publik 3. As part of the audit process, the Public Accounting Firm
(KAP) juga melakukan tanya jawab kepada manajemen (KAP) also conducts inquiries with management regarding
mengenai pernyataan manajemen yang disajikan dalam representations presented in the financial statements.
laporan keuangan.
4. Audit mengandung risiko inheren bahwa jika terdapat 4. The audit involves inherent risk that material misstatements
kekeliruan dan ketidaksesuaian yang material. Jika terdapat or irregularities may occur. If such matters are identified,
hal tersebut, KAP akan menyampaikan kepada manajemen. the Public Accounting Firm will communicate them to
management.
5. Manajemen menyetujui kertas kerja pemeriksaan KAP atas 5. Management agrees that the audit working papers prepared
Bank untuk dikaji oleh badan atau otoritas terkait. by the Public Accounting Firm may be reviewed by relevant
authorities or regulators.
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Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Audit dilaksanakan berdasarkan Standar Profesional Akuntan The audit is conducted based on the Indonesian Public
Publik yang diterbitkan oleh Institut Akuntan Publik Indonesia Accountant Professional Standards issued by the Indonesian
(IAPI). Jika terdapat bantuan keuangan Pemerintah RI, maka Institute of Certified Public Accountants (IAPI). In the event that
audit dilaksanakan berdasarkan Standar Pemeriksaan Keuangan the Bank receives financial assistance from the Government of
Negara (SPKN) yang diterbitkan oleh Badan Pengawasan the Republic of Indonesia, the audit will also be conducted in
Keuangan (BPK) RI. accordance with the State Financial Audit Standards (SPKN)
issued by the Audit Board of the Republic of Indonesia (BPK).
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Hubungan antara Bank dan Audit Eksternal
Relationship between the Bank and External Audit
Pemegang Saham memiliki kewenangan untuk menetapkan The Shareholders hold the authority to appoint the External
Auditor Eksternal yang akan melaksanakan audit atas laporan Auditor to conduct the audit of the Bank’s financial statements.
keuangan Bank. Dalam melaksanakan fungsi audit independen, In performing the independent audit function, the External
Auditor Eksternal melakukan hubungan dengan Satuan Kerja Auditor maintains a relationship with the Internal Audit Unit (IAU),
Audit Internal (SKAI) yang berada di bawah Direksi, serta Komite which operates under the Board of Directors, as well as the Audit
Audit yang berada di bawah Dewan Komisaris. Committee, which operates under the Board of Commissioners.
Pemegang Saham dan/atau RUPS
Shareholder and/or GMS 703
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Audit Satuan Keraja Audit Internal
Audit Committee Internal Audit
Pemegang Saham dan/atau RUPS
Shareholder and/or GMS
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Kantor Akuntan Publik Tahun 2025
Public Accounting Firm 2025
Berdasarkan keputusan Rapat Umum Pemegang Saham (RUPS) Based on the resolution of the Annual General Meeting of
Tahunan yang diselenggarakan pada tahun 2025, Pemegang Shareholders (AGMS) held in 2025, the Shareholders granted
Saham memberikan kewenangan kepada Dewan Komisaris untuk authority to the Board of Commissioners to appoint a Public
menunjuk Kantor Akuntan Publik (KAP). Accounting Firm (KAP).
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Menindaklanjuti kewenangan tersebut, Dewan Komisaris telah Pursuant to such authority, the Board of Commissioners
menunjuk KAP HLB Hadori Sugiarto Adi dan Rekan, untuk appointed KAP HLB Hadori Sugiarto Adi dan Rekan to conduct
melaksanakan audit atas Laporan Keuangan BSG untuk tahun the audit of BSG Financial Statements for the 2025 financial year.
buku 2025.
Nama Kantor Akuntan Publik KAP HLB Hadori Sugiarto Adi & Rekan
Public Accounting Firm (KAP) PAF HLB Hadori Sugiarto Adi and Partners
Jaringan Asosiasi
HLB International
Association Network
Jl. Casablanca Blok D, Kav 18
Alamat Kantor Akuntan Publik
Wisma Staco Lantai 3 | 3th Floor
Public Accounting Firm Address
Jakarta Selatan | South Jakarta
Nama Akuntan Publik
Drs. Hartono, Ak., CPA., CA
Public Accountant (AP)
Periode Penugasan KAP
Pertama
KAP Assignment Period
704 Periode Penugasan AP
Pertama
AP Assignment Period
Jasa Audit
Rp1.010.000.000, -
Audit Service
Fee Audit
Rp44.732.000, -
Audit Fee
Jasa Non-Audit
-
Non-Audit Service
Fee Non-Audit
-
Non-Audit Fee
Auditor Eksternal selama 5 (lima) Tahun Terakhir
External Auditors for the Last 5 (Five) Years
Penunjukan Kantor Akuntan Publik dan Akuntan Publik dilakukan The appointment of the Public Accounting Firm and Public
dengan mengacu pada ketentuan regulator yang berlaku, Accountant is conducted in compliance with applicable
termasuk terkait independensi dan rotasi auditor. Hal ini bertujuan regulatory requirements, including provisions on auditor
untuk memastikan integritas, objektivitas, dan kredibilitas laporan independence and rotation. This aims to ensure the integrity,
keuangan Bank. objectivity, and credibility of the Bank’s financial reporting.
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Tahun Nama Kantor Akuntan Publik Nama Akuntan Publik (Auditor)
Year Public Accounting Firm Public Accountant (Auditor)
Royke A. Jansen ST., SE.,
2021
CPA., CA., Ak
Royke A. Jansen ST., SE.,
2022 Hananta Budianto dan Rekan CPA., CA., Ak
Hananta Budianto and Partners
2023 Royke A. Jansen ST., SE.,
2024 CPA., CA., Ak
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
HLB Hadori Sugiarto Adi dan Rekan
2025 Drs. Hartono, Ak., CPA., CA
HLB Hadori Sugiarto Adi and Partners
Jasa Lain yang Diberikan
Other Services Provided
Kantor akuntan Publik tidak memberikan jasa audit lain kepada The Public Accounting Firm did not provide any non-audit
BSG tahun 2025. services to BSG in 2025.
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Fungsi Kepatuhan
Compliance Function
Berdasarkan Peraturan Otoritas Jasa Keuangan (OJK) Nomor 17 In accordance with Financial Services Authority (OJK) Regulation
Tahun 2023 tentang Penerapan Fungsi Kepatuhan bagi Bank No. 17 of 2023 concerning the Implementation of the Compliance
Umum, fungsi kepatuhan merupakan serangkaian tindakan atau Function for Commercial Banks, the compliance function
langkah yang bersifat ex-ante (preventif) untuk memastikan constitutes a series of ex-ante (preventive) actions or measures
bahwa kebijakan, ketentuan, sistem, dan prosedur, serta kegiatan to ensure that the Bank’s policies, systems, procedures, and
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
usaha yang dilakukan oleh Bank telah sesuai dengan ketentuan business activities are in line with OJK regulations and applicable
Otoritas Jasa Keuangan dan peraturan perundang-undangan laws and regulations.
yang berlaku.
Selain itu, fungsi kepatuhan juga bertujuan untuk memastikan In addition, the compliance function aims to ensure that the
bahwa Bank senantiasa memenuhi seluruh komitmen yang telah Bank consistently fulfills all commitments made to the Financial
disampaikan kepada Otoritas Jasa Keuangan dan/atau otoritas Services Authority and/or other relevant supervisory authorities,
pengawas lainnya yang berwenang, sehingga kegiatan usaha thereby supporting the Bank’s operations to be conducted in a
Bank dapat berjalan secara sehat, transparan, dan berkelanjutan. sound, transparent, and sustainable manner.
Struktur Organisasi Divisi Kepatuhan
Organizational Structure of the Compliance Division
Struktur organisasi Divisi Kepatuhan dirancang untuk The organizational structure of the Compliance Division is
706
mendukung pelaksanaan fungsi kepatuhan Bank secara efektif designed to support the effective implementation of the Bank’s
di seluruh jenjang organisasi. Struktur ini memastikan kejelasan compliance function across all levels of the organization. It
peran, tanggung jawab, dan jalur pelaporan guna mendukung ensures clear roles, responsibilities, and reporting lines to facilitate
kepatuhan terhadap ketentuan regulator serta penguatan adherence to regulatory requirements and the strengthening of
budaya kepatuhan yang berkelanjutan. a sustainable compliance culture.
Direktur Kepatuhan
Compliance Director
Divisi Kepatuhan Divisi Manajemen Risiko Unit APU & PPT
Compliance Division Risk Management Division AML-CFT Unit
Struktur organisasi Fungsi Kepatuhan Bank mengacu pada The organizational structure of the Bank’s Compliance Function
Peraturan Otoritas Jasa Keuangan (OJK) Nomor 17 Tahun 2023 refers to Financial Services Authority (OJK) Regulation No. 17
tentang pelaksanaan Fungsi Kepatuhan Bank Umum serta telah of 2023 concerning the Implementation of the Compliance
diatur dalam kebijakan internal bank yang terdiri atas: Function in Commercial Banks and is further stipulated in the
Bank’s internal policies, consisting of:
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Corporate Social Responsibility
1. Direktur Kepatuhan adalah anggota Direksi yang telah 1. The Compliance Director, a member of the Board of Directors
mendapat persetujuan Otoritas Jasa Keuangan, untuk approved by the Financial Services Authority, who oversees
membawahkan Fungsi Kepatuhan Bank dan Divisi Kepatuhan the Bank’s Compliance Function and the Compliance
pada Bank. Division;
2. Divisi Kepatuhan adalah Unit Kerja di Kantor Pusat yang 2. The Compliance Division, a Head Office unit responsible for
merupakan Divisi Kepatuhan pada Bank dan bertugas implementing the Bank’s Compliance Function;
melaksanakan Fungsi Kepatuhan Bank.
3. Dewan Komisaris adalah yang melakukan pengawasan aktif 3. The Board of Commissioners, which performs active
terhadap pelaksanaan Fungsi Kepatuhan Bank. oversight of the implementation of the Bank’s Compliance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Function.
Tanggung Jawab Divisi Kepatuhan
Responsibilities of the Compliance Division
Tugas dan tanggung jawab Divisi Kepatuhan dalam rangka The duties and responsibilities of the Compliance Division in
melaksanakan Fungsi Kepatuhan adalah sebagai berikut: implementing the Compliance Function are as follows:
1. Membuat langkah-langkah dalam rangka mendukung 1. Establishing measures to support the development of
terciptanya Budaya Kepatuhan pada seluruh kegiatan usaha a compliance culture across all business activities and
Bank pada setiap jenjang organisasi; organizational levels;
2. Melakukan identifikasi, pengukuran, monitoring, dan 2. Identifying, measuring, monitoring, and controlling
pengendalian terhadap Risiko Kepatuhan dengan mengacu compliance risk in accordance with OJK regulations on risk
pada peraturan Otoritas Jasa Keuangan mengenai management for commercial banks;
Penerapan Manajemen Risiko bagi Bank Umum;
3. Menilai dan mengevaluasi efektivitas, kecukupan, dan 3. Assessing and evaluating the effectiveness, adequacy, and
707
kesesuaian kebijakan, ketentuan, sistem maupun prosedur alignment of the Bank’s policies, systems, and procedures
yang dimiliki oleh Bank dengan peraturan perundang- with applicable laws and regulations;
undangan yang berlaku;
4. Melakukan review dan/atau merekomendasikan pengkinian 4. Reviewing and/or recommending updates and improvements
dan penyempurnaan kebijakan, ketentuan, sistem to policies, systems, and procedures to ensure alignment
maupun prosedur yang dimiliki oleh Bank agar sesuai with OJK regulations and applicable laws;
dengan ketentuan Otoritas Jasa Keuangan dan peraturan
perundang-undangan yang berlaku;
5. Melakukan upaya-upaya untuk memastikan bahwa kebijakan, 5. Ensuring that the Bank’s policies, systems, procedures,
ketentuan, sistem dan prosedur, serta kegiatan usaha Bank and business activities comply with OJK regulations and
telah sesuai dengan etentuan Otoritas Jasa Keuangan dan applicable laws;
peraturan perundang-undangan yang berlaku;
6. Melakukan tugas-tugas lainnya yang terkait dengan Fungsi 6. Performing other duties related to the Compliance Function.
Kepatuhan.
Fungsi Kepatuhan Terintegrasi
Integrated Compliance Function
Sebagai bagian dari konglomerasi keuangan dalam kelompok As part of a financial conglomerate within the Mega Corpora
usaha Mega Corpora, BSG melaksanakan penerapan Tata group, BSG implements Integrated Governance in accordance
Kelola Terintegrasi dengan mengacu pada kebijakan dan arahan with policies and directives set by the Main Entity. BSG remains
yang ditetapkan oleh Entitas Utama. BSG tetap berkomitmen committed to supporting integrated governance implementation
untuk mendukung implementasi tata kelola terintegrasi melalui through alignment of policies, consistent application of risk
penyelarasan kebijakan, penerapan manajemen risiko dan management and compliance practices, and the timely and
kepatuhan secara konsisten, serta penyampaian laporan yang accurate submission of reports.
akurat dan tepat waktu.
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Good Corporate Governance
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Bank juga secara aktif berkoordinasi dengan Entitas Utama dalam The Bank also actively coordinates with the Main Entity to
rangka mendukung efektivitas pengawasan terintegrasi, termasuk support effective integrated supervision, including the provision
dalam penyediaan data dan informasi, serta tindak lanjut atas of data and information, as well as follow-up on recommendations
rekomendasi yang diberikan. Dengan demikian, penerapan tata provided. Through these efforts, integrated governance
kelola terintegrasi diharapkan dapat memperkuat ketahanan implementation is expected to strengthen the resilience of
Bank dan kelompok usaha secara keseluruhan serta mendukung both the Bank and the overall business group, while supporting
pertumbuhan yang sehat dan berkelanjutan. sustainable and sound growth.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pelaksanaan Kerja Fungsi Kepatuhan Tahun 2025
Implementation of the Compliance Function in 2025
Rencana kerja kepatuhan yang dimuat dalam RBB Tahun 2024, The compliance work plan as outlined in the 2024 Bank Business
meliputi: Plan (RBB) includes:
1. Melakukan kajian penilaian unsur kepatuhan dalam setiap 1. Conducting compliance assessments for every issuance
penerbitan kebijakan, ketentuan, prosedur, produk, perjanjian of policies, procedures, products, agreements, and other
dan aktivitas bank lainnya dengan memastikan tidak terdapat banking activities to ensure adherence to applicable
pelanggaran ketentuan regulasi dan perundangan yang regulatory requirements;
berlaku;
2. Sertifikasi ISO 37001:2016 Sistem Manajemen Anti Penyuapan 2. Implementation of ISO 37001:2016 Anti-Bribery Management
(SMAP); System (ABMS) certification;
3. Ketersediaan ketentuan internal bagi seluruh lini organisasi 3. Ensuring the availability of internal policies across all
melalui aplikasi Knowledge Management System (KMS); organizational levels through the Knowledge Management
System (KMS);
708
4. Pemberlakuan LHKP-BSG bagi seluruh pegawai 4. Implementation of LHKP-BSG (asset declaration) for all
di lingkungan kerja BSG; employees;
5. Penerapan BPP Gratifikasi, BPP Benturan Kepentingan, BPP 5. Implementation of policies on gratuities, conflict of interest,
Hukum & BPP Fungsi Kepatuhan; legal matters, and compliance function (BPP);
6. Pengukuran kepatuhan pada unit kerja melalui parameter 6. Measuring compliance performance across work units using
Compliance Scores; Compliance Score parameters;
7. Melakukan koordinasi Three Lines of Defence bersama 7. Coordinating the Three Lines of Defense framework with
dengan SKAI dan Divisi Manajemen Risiko. Internal Audit (SKAI) and the Risk Management Division.
Indikator Kepatuhan tahun 2025
Compliance Indicators 2025
BSG senantiasa menjaga kepatuhan terhadap indikator-indikator BSG continuously maintains compliance with key regulatory
utama yang ditetapkan regulator guna memastikan tingkat indicators to ensure financial soundness and adherence to
kesehatan Bank serta kepatuhan terhadap ketentuan yang applicable regulations. The achievement of these indicators
berlaku. Pencapaian indikator ini mencerminkan komitmen Bank reflects the Bank’s strong commitment to prudent banking
dalam menerapkan prinsip kehati-hatian serta menjaga kinerja practices and sustainable performance.
yang berkelanjutan.
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Indikator Ketentuan Realisasi Keterangan
No.
Indicator Regulatory Requirement Actual Description
KPMM Minimum
1. 17,94%
Capital Adequacy Ratio (CAR) MInimum
NPL Nett Maksimal 5% Telah sesuai ketentuan
2. 1,88%
Net Non-Performing Loan (NPL) Maximum 5% yang berlaku
GWM Minimum 5% Compliant with applicable
3. 10,43% regulations
Statutory Reserves (GWM) Minimum 5%
RIM
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
4. 84-94% 88,25%
Loan to Funding Ratio (RIM)
Program APU, PPT, dan PPPSPM
AML, CFT, and CPF Programs
BSG berkomitmen untuk melaksanakan Program Anti BSG is committed to implementing the Anti-Money Laundering,
Pencucian Uang, Pencegahan Pendanaan Terorisme, dan Counter-Terrorism Financing, and Counter-Proliferation
Pencegahan Pendanaan Proliferasi Senjata Pemusnah Massal Financing of Weapons of Mass Destruction (AML, CFT, and
(APU, PPT, dan PPPSPM) sesuai dengan POJK No. 8 Tahun CPF) Program in accordance with Financial Services Authority
2023 tentang Penerapan Program Anti Pencucian Uang, Regulation (POJK) No. 8 of 2023 regarding the Implementation
Pencegahan Pendanaan Terorisme, dan Pencegahan Pendanaan of AML, CFT, and CPF Programs in the Financial Services
ProliferasiSenjata Pemusnah Massal di Sektor Jasa Keuangan. Sector. The implementation of the AML, CFT, and CPF Program
Aktivitas terkait Penerapan Program APU, PPT, dan PPPSPM throughout 2025 is as follows:
709
selama tahun 2025 sebagai berikut:
1. Pengawasan aktif Dewan Komisaris dan 1. Active Oversight by the Board of
Direksi Commissioners and Board of Directors
Pengawasan aktif Dewan Komisaris dan Direksi dilaksanakan Active oversight by the Board of Commissioners and
secara berkelanjutan untuk memastikan bahwa penerapan Board of Directors is conducted on an ongoing basis to
Program APU, PPT, dan PPPSPM berjalan secara efektif, ensure that the implementation of the AML, CFT, and CPF
konsisten, dan sejalan dengan ketentuan regulator serta Program is effective, consistent, and aligned with regulatory
praktik terbaik industri perbankan. Dewan Komisaris requirements and banking industry best practices. The
menjalankan fungsi pengawasan strategis terhadap Board of Commissioners performs strategic oversight of
kebijakan dan implementasi Program APU, PPT dan PPPSPM, policies and implementation, while the Board of Directors is
sementara Direksi bertanggung jawab atas implementasi responsible for operational implementation across all levels
operasional program tersebut di seluruh jenjang organisasi. of the organization.
Direksi juga memastikan bahwa seluruh kebijakan dan The Board of Directors also ensures that all AML, CFT, and
prosedur terkait APU, PPT, dan PPPSPM diintegrasikan ke CPF policies and procedures are integrated into the Bank’s
dalam proses bisnis Bank, termasuk dalam pengembangan business processes, including product development,
produk, layanan, serta pemanfaatan teknologi informasi. services, and the utilization of information technology.
Selain itu, Direksi melalui Direktur Kepatuhan secara Furthermore, through the Director of Compliance, the Board
berkala melaporkan perkembangan implementasi program of Directors periodically reports the progress of program
tersebut kepada Dewan Komisaris guna memastikan adanya implementation to the Board of Commissioners to ensure
pengawasan yang efektif dan akuntabel. effective and accountable oversight.
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a. Jumlah rapat Dewan Komisaris dan Dewan Direksi yang a. 4 (four) meetings of the Board of Commissioners and
membahas APU, PPT, dan PPPSPM adalah sebanyak 4 Board of Directors discussing AML, CFT, and CPF.
(empat) kali.
b. Jumlah laporan implementasi APU, PPT, dan PPPSPM b. 4 (four) AML, CFT, and CPF implementation reports
kepada Direksi sebanyak 4 (empat) kali. submitted to the BOD.
c. Persentase Cabang/Capem yang dilakukan pemantauan c. The percentage of Branches/Sub-Branches subjected
kepatuhan APU, PPT, dan PPPSPM adalah 100%. to AML, CFT, and CPF compliance monitoring was 100%.
2. Kebijakan dan Prosedur 2. Policies and Procedures
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Bank telah memiliki kebijakan dan prosedur tertulis yang The Bank maintains comprehensive written policies and
komprehensif untuk mendukung penerapan Program procedures to support the effective implementation of the
APU, PPT, dan PPPSPM secara efektif. Kebijakan tersebut AML, CFT, and CPF programs. These policies cover the entire
mencakup proses identifikasi, verifikasi, pemantauan process from identification and verification to transaction
transaksi, hingga pelaporan kepada otoritas yang berwenang. monitoring and reporting to the competent authorities.
Penerapan kebijakan tersebut menggunakan pendekatan These policies are applied using a Risk-Based Approach
Risk Based Approach (RBA) sehingga Bank dapat (RBA), allowing the Bank to allocate supervisory resources
mengalokasikan sumber daya pengawasan secara lebih more effectively toward customers or transactions that
efektif terhadap nasabah atau transaksi yang memiliki tingkat present a higher risk of potential money laundering or
risiko lebih tinggi terhadap potensi tindak pidana pencucian terrorism financing.
uang dan pendanaan terorisme.
Kebijakan dan prosedur ini secara berkala dikaji ulang untuk These policies and procedures are periodically reviewed
menyesuaikan dengan perkembangan regulasi, inovasi to adapt to regulatory developments, product and service
produk dan layanan, serta tren modus pencucian uang dan innovations, as well as the evolving trends and methods in
710
pendanaan terorisme yang terus berkembang. money laundering and terrorism financing.
3. Pengendalian Internal 3. Internal Control
Bank menerapkan sistem pengendalian internal yang The Bank implements an adequate internal control system
memadai untuk memastikan efektivitas penerapan Program to ensure the effectiveness of the AML, CFT, and CPF
APU, PPT, dan PPPSPM. Pengendalian ini melibatkan seluruh programs. This control involves all organizational lines with a
lini organisasi dengan pembagian tugas dan tanggung jawab clear division of duties and responsibilities between business
yang jelas antara fungsi bisnis, fungsi kepatuhan, dan fungsi functions, compliance functions, and internal audit functions.
audit internal.
Satuan Kerja Audit Intern secara independen melakukan The Internal Audit Unit independently evaluates work unit
evaluasi terhadap kepatuhan unit kerja terhadap kebijakan compliance with AML, CFT, and CPF policies and procedures,
dan prosedur APU, PPT, dan PPPSPM serta efektivitas as well as the effectiveness of the control systems in place.
sistem pengendalian yang diterapkan. Hasil pemeriksaan The audit results serve as a basis for continuous improvement
tersebut digunakan sebagai dasar perbaikan berkelanjutan in program implementation.
(continuous improvement) dalam penerapan program.
4. Sistem Informasi Manajemen 4. Management Information Systems
Bank memiliki sistem informasi manajemen yang mendukung The Bank utilizes a management information system that
penerapan Program APU, PPT, dan PPPSPM secara efektif. supports the effective execution of the AML, CFT, and
Sistem ini digunakan untuk melakukan pemantauan transaksi CPF programs. This system is used to monitor customer
nasabah, mendeteksi transaksi yang tidak biasa, anomali, atau transactions, detect unusual or suspicious anomalies,
mencurigakan, serta menghasilkan laporan yang diperlukan and generate the reports required by Management and
oleh Manajemen dan Regulator. Regulators.
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Sistem tersebut juga mendukung proses transaction The system also supports transaction monitoring, customer
monitoring, pengkinian data nasabah, serta pengelolaan data updates, and report management for relevant
pelaporan kepada otoritas terkait. Dengan dukungan authorities. With the support of information technology, the
teknologi informasi, Bank dapat melakukan analisis transaksi Bank can analyze transactions more quickly and accurately
secara lebih cepat dan akurat dalam rangka mitigasi risiko to mitigate the risks of money laundering and terrorism
pencucian uang dan pendanaan terorisme. financing.
5. Sumber Daya Manusia dan Pelatihan 5. Human Capital and Training
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Bank berkomitmen untuk meningkatkan kompetensi The Bank is committed to enhancing human resource
sumber daya manusia dalam penerapan Program APU, competence in implementing AML, CFT, and CPF programs
PPT, dan PPPSPM melalui program pelatihan, sosialisasi, through continuous training, socialization, and capacity-
dan peningkatan kapasitas secara berkelanjutan. Program building programs. Training is provided to all employees,
pelatihan diberikan kepada seluruh pegawai dengan fokus with a specific focus on frontline staff, such as Tellers and
khusus kepada pegawai yang berada di lini depan seperti Customer Service, and work units with high exposure to
Teller, Customer Service, dan unit kerja yang memiliki customer transactions.
eksposur tinggi terhadap transaksi nasabah.
Pelatihan ini bertujuan untuk meningkatkan pemahaman These training sessions aim to improve employee
pegawai terhadap risiko pencucian uang dan pendanaan understanding of money laundering and terrorism financing
terorisme, serta meningkatkan kemampuan dalam risks, as well as sharpen their ability to identify suspicious
mengidentifikasi transaksi yang mencurigakan. transactions.
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Good Corporate Governance
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Sistem Manajemen Risiko
Risk Management System
BSG memiliki sistem manajemen risiko dan sistem pengendalian BSG implements an effective risk management and internal
internal secara efektif yang disesuaikan dengan tujuan, kebijakan control system tailored to the objectives, business policies,
usaha, ukuran, dan kompleksitas kegiatan usaha BSG. Dewan size, and complexity of its business activities. The Board of
Komisaris dan Direksi BSG bertanggung jawab atas penerapan Commissioners and the Board of Directors are responsible for
manajemen risiko dan sistem pengendalian internal di BSG the integrated implementation of risk management and internal
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dan Perusahaan Anak secara terintegrasi. Dalam penerapan control systems across BSG and its Subsidiaries. In practicing
manajemen risiko, BSG berpedoman pada ketentuan regulator, risk management, BSG adheres to regulatory provisions while
serta mengacu kepada international best practices. benchmarking against international best practices.
Struktur Organisasi Manajemen Risiko
Risk Management Organizational Structure
Direktur Kepatuhan
Compliance Director
Divisi Manajemen Risiko Satuan Kerja Audit Internal
Risk Management Division Internal Audit
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Unit Ketahanan & Dept. Manajemen Dept. Kebijakan &
Keamanan Siber Risiko Kredit Prosedur RIsiko
Cybersecurity and Credit Risk Risk Policy &
Resilience Unit Management Dept. Procedure Dept.
Analis Ketahanan & Analis Manajemen Analis Kebijakan &
Kemanan Siber Risiko Kredit Prosedur RIsiko
Cybersecurity and Credit Risk Risk Policy &
Resilience Analyst Management Analyst Procedure Analyst
Analis Manajemen
Risiko IT
Loan Reviewer
IT Risk Management
Analyst
Dalam rangka pengelolaan risiko, BSG telah mengimplementasikan In managing risks, BSG has implemented an integrated
kerangka Sistem Manajemen Risiko (Risk Management Risk Management Framework as a cornerstone of its overall
Framework) secara terpadu. Kerangka tersebut digunakan governance structure. This framework serves as the foundation
sebagai landasan dalam penetapan strategi, struktur organisasi, for establishing strategies, organizational structure, policies
kebijakan dan prosedur, serta pengembangan infrastruktur and procedures, as well as developing risk management
manajemen risiko, guna memastikan bahwa seluruh risiko yang infrastructure. Through this approach, the Bank ensures that
dihadapi Bank dapat diidentifikasi, diukur, dipantau, dikendalikan, all risks are effectively and accurately identified, measured,
dan dilaporkan secara efektif dan akurat. monitored, controlled, and reported.
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Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Kerangka Manajemen Risiko
Risk Management Framework
Kerangka penerapan manajemen risiko BSG menggambarkan BSG risk management framework reflects an integrated system
suatu sistem dan proses yang saling terhubung serta memiliki and process with interrelated and reciprocal relationships among
hubungan timbal balik antara Dewan Komisaris, Direksi, komite- the Board of Commissioners, Board of Directors, supporting
komite pendukung di bawah Dewan Komisaris dan Direksi, committees under the Board of Commissioners and Board of
antar divisi. Kerangka ini dirancang untuk memastikan adanya Directors, as well as across divisions. This framework is designed
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
koordinasi yang efektif dalam pengelolaan risiko di seluruh lini to ensure effective coordination in risk management across all
organisasi dan entitas dalam kelompok usaha, sehingga proses organizational levels and entities within the business group,
identifikasi, pengukuran, pemantauan, dan pengendalian risiko enabling comprehensive and consistent implementation of risk
dapat dilakukan secara menyeluruh dan konsisten. identification, measurement, monitoring, and control processes.
Penerapan Manajemen Risiko mencakup: The implementation of Risk Management includes:
I. Pengawasan Aktif Direksi dan Dewan Komisaris I. Active Oversight by the Board of Directors and
Board of Commissioners
1. Dewan Komisaris dan Direksi bertanggung jawab untuk: 1. The Board of Commissioners and the Board of Directors
a. Memahami sifat dan tingkat risiko yang dihadapi oleh are responsible for:
Bank, menilai kecukupan kualitas manajemen risiko, a. Understanding the nature and level of risk faced by
mengaitkan tingkat risiko dengan kecukupan modal the Bank, assessing the quality of risk management,
yang dimiliki Bank untuk mengantisipasi risiko-risiko and linking risk levels to the Bank’s capital adequacy
yang dihadapi dan untuk mendukung rencana bisnis to anticipate risks and support future business and
serta rencana strategis Bank di masa mendatang. strategic plans.
713
b. Memastikan terlaksananya ICAAP secara konsisten b. Ensuring the consistent and integrated
dan terintegrasi dalam aktivitas operasional Bank. implementation of the ICAAP within the Bank’s
operational activities.
2. Dewan Komisaris dan Direksi bertanggung jawab untuk: 2. The Board of Commissioners and the Board of Directors
are responsible for:
a. Menyetujui kebijakan, strategi, dan prosedur a. Approving the Bank’s capital management policies,
pengelolaan modal Bank. strategies, and procedures.
b. Melakukan kaji ulang terhadap kualitas dan b. Reviewing the quality and effectiveness of capital
efektivitas pengelolaan modal yang dilakukan oleh management carried out by the Board of Directors.
Direksi.
c. Melakukan evaluasi berkala terhadap kualitas c. Periodically evaluating the quality and effectiveness
dan efektivitas kebijakan, strategi, dan prosedur of capital management policies and procedures,
pengelolaan modal serta melakukan penyesuaian making adjustments as necessary.
apabila diperlukan.
3. Direksi berwenang dan bertanggung jawab paling 3. The Board of Directors is authorized and responsible for
kurang untuk: at least:
a. Menyusun kebijakan, strategi, dan prosedur a. Formulating capital management policies, strategies,
pengelolaan modal sesuai dengan ukuran, and procedures tailored to the size, characteristics,
karakteristik, kompleksitas usaha, dan tingkat risiko business complexity, and risk level of the Bank, while
Bank serta memastikan bahwa Bank senantiasa ensuring the Bank maintains adequate capital levels.
memelihara tingkat permodalan yang memadai
untuk mengantisipasi risiko-risiko Bank.
b. Mengembangkan kerangka untuk menilai tingkat b. Developing a framework to assess risk levels
risiko yang dihadapi Bank, dan proses yang and a process that links those levels to capital
mengaitkan tingkat risiko dengan kebutuhan modal. requirements.
c. Memastikan bahwa rencana strategis Bank mencakup c. Ensuring the Bank’s strategic plan includes capital
strategi pengelolaan modal yang menggambarkan management strategies depicting capital needs,
kebutuhan modal, antisipasi belanja modal (capital anticipated capital expenditure, target capital levels,
expenditure), target permodalan yang ingin dicapai, and expected funding sources.
dan sumber permodalan yang diharapkan.
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Good Corporate Governance
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d. Memastikan strategi, kebijakan, dan prosedur d. Ensuring that capital management strategies and
pengelolaan modal dikomunikasikan dan policies are communicated and implemented bank-
dilaksanakan secara menyeluruh (bankwide). wide.
II. Kecukupan Kebijakan, Prosedur dan Penetapan II. Adequacy of Policies, Procedures, and Limit
Limit Setting
1. Bank wajib memiliki kebijakan dan prosedur yang 1. The Bank is required to have adequate policies and
memadai untuk memastikan bahwa seluruh risiko telah procedures to ensure all risks are identified, measured,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
diidentifikasi, diukur, dan dilaporkan secara berkala and reported periodically to the Board of Commissioners
kepada Dewan Komisaris dan Direksi. Jenis risiko dan and the Board of Directors. Risk types and
faktor-faktor yang dipertimbangkan dalam penilaian assessment factors refer to OJK’s external regulations
setiap risiko mengacu pada ketentuan eksternal Otoritas regarding Commercial Bank Soundness Ratings, while
Jasa Keuangan mengenai penilaian Tingkat Kesehatan the implementation process refers to OJK’s provisions
Bank Umum. Sedangkan untuk penerapan manajemen on Risk Management Implementation for Commercial
risiko seperti proses identifikasi dan pengukuran Banks.
mengacu pada ketentuan Otoritas Jasa Keuangan
mengenai penerapan manajemen risiko bagi Bank
Umum.
2. Bank wajib memiliki metode dan proses dalam 2. The Bank must maintain methods and processes for
melakukan penilaian kecukupan permodalan dengan assessing capital adequacy by linking risk levels with the
mengaitkan tingkat risiko dengan tingkat permodalan capital required to absorb potential losses.
yang dibutuhkan untuk menyerap potensi kerugian dari
risiko dimaksud.
3. Bank wajib menyesuaikan metode dan asumsi yang 3. The Bank must adjust its methods and assumptions
digunakan apabila terjadi perubahan pada rencana whenever there are changes in the business plan, risk
714
bisnis, profil risiko, dan faktor eksternal. profile, or external factors.
4. Dalam menyusun prosedur dan penetapan limit, Bank 4. In drafting procedures and setting limits, the Bank
memperhatikan risk appetite (selera atau tingkat risiko considers its risk appetite based on historical experience.
yang dikehendaki) berdasarkan pengalaman yang
dimiliki bank.
5. Penetapan limit dilakukan secara periodik (sekurang- 5. Limits are established periodically (at least annually) by
kurangnya tahunan) oleh unit Kerja Operasional the relevant Operational Work Units, then recommended
terkait, yang selanjutnya direkomendasikan oleh Divisi by the Risk Management Division for approval by the
Manajemen Risiko untuk mendapatkan persetujuan Board of Directors through the Risk Management
Direksi terkait melalui Komite Manajemen Risiko. Committee.
6. Penetapan limit dilakukan dengan tetap memperhatikan 6. Limit setting remains compliant with prevailing OJK
ketentuan Otoritas Jasa Keuangan (OJK) yang berlaku, regulations, including provisions on the Minimum Capital
antara lain ketentuan tentang Kewajiban Penyediaan Adequacy Ratio (CAR).
Modal Minimum.
III. Kecukupan Proses Identifikasi, Pengukuran, III. Adequacy of Identification, Measurement,
Pemantauan, dan Pengendalian Risiko, serta Monitoring, and Control Processes, and Risk
Sistem Informasi Manajemen Risiko Management Information Systems
Pedoman kebijakan pengendalian risiko telah memberikan The Bank’s risk control policies provide adequate guidance for
acuan proses identifikasi dan pengukuran risiko secara memadai. risk identification and measurement processes.
Bank telah mengukur dan memantau secara rutin dengan Risk measurement and monitoring are conducted regularly
mempertimbangkan berbagai komponen risiko dan telah disusun by considering various risk components and are reported
secara akurat dan disampaikan tepat waktu kepada Direksi. Dalam accurately and in a timely manner to the Board of Directors.
proses penerapan Manajemen Risiko telah didukung dengan The implementation of risk management is supported by a
Sistem Informasi Manajemen Risiko yang merupakan bagian dari Risk Management Information System, which forms part of the
sistem informasi manajemen sesuai dengan kebutuhan dalam overall management information system to ensure effective risk
rangka Penerapan Manajemen Risiko yang efektif. management practices.
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BSG memiliki Divisi Manajemen Risiko (SKMR) yang berada di BSG has a Risk Management Division (SKMR) under the Board
bawah Direksi yang mengemban fungsi evaluasi pengelolaan of Directors, responsible for independently evaluating risk
risiko secara independen. SKMR juga bertanggung jawab management practices. SKMR also develops the overall risk
menyusun kerangka manajemen risiko global, di mana management framework, including clear delegation of authority
pendelegasian wewenang dan pemberian limit ditentukan and limit setting based on Risk Management Committee
secara jelas sesuai persetujuan Komite Manajemen Risiko. BSG approval. The Bank has established adequate procedures and
juga telah memiliki prosedur yang memadai, sistem informasi management information systems aligned with both internal
manajemen yang telah disesuaikan dengan kebutuhan BSG dan needs and regulatory requirements, and regularly prepares and
regulator serta menyusun dan menyampaikan laporan profil risiko submits comprehensive, accurate, and timely risk profile reports
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
secara lengkap, akurat dan tepat waktu kepada regulator dan to management and regulators.
manajemen.
IV. Sistem Pengendalian Internal yang menyeluruh IV. Comprehensive Internal Control System
1. Kesesuaian antara sistem pengendalian intern dengan 1. Alignment between the internal control system and the
jenis dan tingkat risiko yang melekat pada kegiatan type and level of risks inherent in the Bank’s business
usaha Bank dilakukan oleh Divisi Manajemen Risiko. activities is ensured by the Risk Management Division;
2. Penetapan wewenang dan tanggung jawab untuk 2. Authority and responsibility for monitoring compliance
pemantauan kepatuhan kebijakan, prosedur dan limit with policies, procedures, and limits are assigned to the
dilakukan oleh Divisi Kepatuhan. Compliance Division;
3. Penetapan jalur pelaporan dan pemisahan fungsi yang 3. Clear reporting lines and segregation of duties between
jelas dari satuan kerja operasional kepada satuan kerja operational units and control functions are established
yang melaksanakan fungsi pengendalian dilakukan oleh by the Planning and Evaluation Division;
Divisi Perencanaan dan Evaluasi.
4. Struktur organisasi yang menggambarkan secara jelas 4. Organizational structure clearly reflecting the Bank’s
kegiatan usaha Bank dilakukan oleh Divisi Perencanaan business activities is maintained by the Planning and
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dan Evaluasi. Evaluation Division;
5. Pelaporan keuangan dan kegiatan operasional 5. Accurate and timely financial and operational reporting
yang akurat dan tepat waktu dilakukan oleh Divisi is managed by the Financial Control Division;
Pengendalian Keuangan.
6. Kecukupan prosedur untuk memastikan kepatuhan Bank 6. Adequate procedures to ensure compliance with
terhadap ketentuan dan perundang-undangan yang applicable laws and regulations are implemented by the
berlaku dilakukan oleh Divisi Kepatuhan. Compliance Division;
7. Review yang efektif, independen dan objektif terhadap 7. Effective, independent, and objective reviews of
prosedur penilaian kegiatan operasional Bank dilakukan operational activities are conducted by SKAI;
oleh SKAI.
8. Pengujian dan review yang memadai terhadap sistem 8. Adequate testing and review of management information
informasi manajemen dilakukan oleh SKAI. systems are carried out by SKAI;
9. Dokumentasi secara lengkap dan memadai dalam rangka 9. Comprehensive documentation of internal audit
pelaksanaan audit internal Bank terhadap cakupan audit, activities, including audit scope, procedures, findings,
prosedur-prosedur operasional yang diaudit, temuan and management responses, is maintained by SKAI,
audit, serta tanggapan pengurus Bank berdasarkan while the Compliance Division manages the collection
hasil audit dilakukan oleh SKAI. Sedangkan pegelolaan and updating of relevant external regulations and audit-
pengumpulan dan pengkinian (updating) ketentuan related requirements from OJK.
eksternal yang terkait dengan operasional Bank serta
yang terkait dengan hasil audit dari OJK dilakukan oleh
Divisi Kepatuhan.
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Jenis Risiko dan Pengelolaannya
Risk Types and Their Management
Terdapat 8 (delapan) jenis risiko yang dihadapi Perseroan dan There are 8 (eight) types of risks encountered by the Company
harus dikelola dengan baik. Kedelapan jenis risiko tersebut that must be managed effectively. These eight risk types are
disebut inherent risk yang meliputi: risiko kredit, risiko likuiditas, referred to as inherent risks, which include credit risk, liquidity
risiko pasar, risiko operasional, risiko stratejik, risiko kepatuhan, risk, market risk, operational risk, strategic risk, compliance risk,
risiko hukum dan risiko reputasi. Adapun penjelasan mengenai legal risk, and reputation risk. The following is an explanation of
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
upaya pengelolaannya adalah sebagai berikut: the management efforts for each:
1. Risiko Kredit 1. Credit Risk
1. BSG telah menerapkan sistem kaji ulang yang 1. BSG has implemented an independent and ongoing
independen dan berkelanjutan terhadap efektivitas review system regarding the effectiveness of the Risk
penerapan proses Manajemen Risiko untuk Risiko Management process for Credit Risk. This includes
Kredit yang memuat evaluasi proses administrasi kredit, evaluating credit administration processes, assessing
penilaian akurasi penerapan pemeringkatan internal atau the accuracy of internal rating applications or other
penggunaan alat pemantauan lainnya, dan efektivitas monitoring tools, and evaluating the effectiveness of
pelaksanaan satuan kerja atau petugas yang melakukan work units or officers monitoring credit quality.
pemantauan kualitas kredit.
2. BSG telah menerapkan sistem kaji ulang internal 2. BSG has implemented an internal review system by
oleh individu yang independen dari unit bisnis untuk individuals independent from business units to assist in
membantu evaluasi proses kredit secara keseluruhan, the overall evaluation of the credit process, determine
menentukan akurasi peringkat internal, dan untuk internal rating accuracy, and assess the precision of
menilai ketepatan account officer dalam memantau account officers in monitoring individual credits.
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kredit secara individu.
3. BSG telah memiliki sistem pelaporan yang efisien dan 3. BSG maintains an efficient and effective reporting
efektif untuk menyediakan informasi yang memadai system to provide adequate information to the Board of
untuk disampaikan kepada Direksi, Dewan Komisaris, dan Directors, Board of Commissioners, and Audit Committee.
Komite Audit. Terdapat laporan Limit Risiko dan Profil This includes Risk Limit and Risk Profile reports.
Risiko.
4. BSG telah melakukan audit internal secara periodik yang 4. BSG conducts periodic internal audits performed by the
dilakukan oleh SKAI, antara lain mencakup: IAU, covering areas such as:
a. Kesesuaian aktivitas penyediaan dana dengan a. Alignment of fund provision activities with
kebijakan dan prosedur yang ditetapkan. established policies and procedures.
b. Pelaksanaan seluruh otorisasi dalam batas panduan b. Execution of all authorizations within provided
yang diberikan. guideline limits.
c. Pelaporan kualitas individual kredit dan komposisi c. Accurate reporting of individual credit quality and
portofolio secara akurat kepada Direksi. portfolio composition to the Board of Directors.
d. Kelemahan dalam proses Manajemen Risiko untuk d. Weaknesses in the Risk Management process for
Risiko Kredit, kebijakan dan prosedur, termasuk Credit Risk, policies, and procedures, including any
setiap pengecualian terhadap kebijakan dan exceptions to Risk Management policies and risk
prosedur Manajemen Risiko serta penetapan limit limit setting.
risiko.
e. Kepatuhan terhadap limit risiko kredit. e. Compliance with credit risk limits.
2. Risiko Pasar 2. Market Risk
1. BSG telah memiliki sistem pengendalian intern yang 1. BSG maintains an adequate internal control system to
memadai untuk memastikan transaksi dan proses terkait ensure transactions and processes related to market
dengan market risk taking dilakukan dengan mengacu risk-taking are conducted in reference to established
pada kebijakan, prosedur, dan limit yang telah ditetapkan. policies, procedures, and limits.
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2. Penerapan prinsip pemisahan fungsi telah memadai dan 2. The implementation of the separation of duties principle
dilaksanakan secara konsisten. is adequate and executed consistently.
3. BSG telah memilki fungsi atau unit yang melakukan 3. BSG has a dedicated unit for evaluating trading
valuasi posisi trading (MtM) yaitu Divisi Trisuri dan unit positions (MtM), namely the Treasury Division, and a unit
yang melakukan verifikasi perbandingan harga MtM dari for verifying MtM price comparison, which is the Risk
Divisi Trisuri yaitu Divisi Manajemen Risiko. Sedangkan Management Division. Meanwhile, the IAU conducts
SKAI melakukan pemeriksaan atas pelaksanaan proses examinations to ensure the MtM process and market risk
MtM dan pengukuran risiko pasar telah sesuai dengan measurements comply with prevailing procedures.
prosedur yang berlaku.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
3. Risiko Likuiditas 3. Liquidity Risk
1. Kepatuhan pada kebijakan dan prosedur Manajemen 1. Compliance with Risk Management policies and
Risiko untuk Risiko Likuiditas termasuk dalam pengelolaan procedures for Liquidity Risk, including the management
posisi likuiditas dan risiko likuiditas, komposisi aset dan of liquidity positions, asset and liability composition,
kewajiban, aset likuid berkualitas tinggi, dan kepatuhan high-quality liquid assets (HQLA), and limit compliance.
pada limit.
2. Kecukupan metode, asumsi, dan indikator pengukuran 2. Adequacy of methods, assumptions, and indicators for
risiko likuiditas termasuk stress testing. measuring liquidity risk, including stress testing.
3. Kinerja model pengukuran risiko likuiditas, antara lain 3. Performance of liquidity risk measurement models,
berdasarkan perbandingan antara hasil pengukuran based on comparisons between measurement results
risiko likuiditas dengan nilai aktual. and actual values.
4. Risiko Operasional 4. Operational Risk
1. BSG telah memiliki sistem rotasi rutin untuk 1. BSG has implemented a regular rotation system
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menghindari potensi self dealing, persekongkolan atau to mitigate potential self-dealing, collusion, or the
menyembunyikan suatu dokumentasi atau transaksi concealment of improper documentation or transactions.
yang tidak wajar.
2. BSG telah memiliki laporan LED sebagai langkah awal 2. BSG utilizes Loss Event Database (LED) reports as an
untuk mengidentifikasi terjadinya hal-hal yang dapat initial step to identify occurrences that could result in
merugikan Bank. losses for the Bank.
3. BSG telah melakukan kaji ulang secara berkala terhadap 3. BSG conducts periodic reviews of procedures,
prosedur, dokumentasi, sistem pemrosesan data, documentation, data processing systems, contingency
contigency plan dan praktek operasional lainnya guna plans, and other operational practices to reduce the
mengurangi kemungkinan terjadinya kesalahan manusia likelihood of human error leading to operational risk.
yang menimbulkan risiko operasional.
5. Risiko Stratejik 5. Strategic Risk
1. Dalam hal manajemen Risiko Stratejik, maka diperlukan 1. Strategic Risk management requires at least the following
Kebijakan, Prosedur dan Penetapan Limit sekurang- Policies, Procedures, and Limit Settings:
kurangnya sebagai berikut:
a. Penetapan rencana korporasi (corporate plan) dan a. Establishment and implementation of a corporate
rencana bisnis (business plan) dan melaksanakan plan and business plan.
kebijakan tersebut.
b. Penetapan rencana stratejik dan rencana bisnis b. Approval of the strategic and business plans by the
tersebut oleh Direksi dan mendapat persetujuan Board of Directors and Board of Commissioners,
dari Komisaris, serta dikomunikasikan kepada followed by communication to officers and
pejabat dan atau pegawai Bank pada setiap jenjang employees at every organizational level.
organisasi.
c. Rencana stratejik dan rencana bisnis tersebut c. Alternative assumptions within the strategic and
memiliki asumsi alternatif apabila terdapat business plans in the event of significant external or
penyimpangan dari target yang akan dicapai akibat internal changes.
perubahan eksternal dan internal yang signifikan.
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d. Penetapan prosedur untuk mengukur kemajuan d. Establishment of procedures to measure budget
yang dicapai dari realisasi anggaran dan kinerja realization progress and performance according to
sesuai jadwal yang ditetapkan. set schedules.
2. Strategi BSG dalam pengendalian risiko stratejik adalah: 2. BSG strategies for controlling strategic risk include:
a. Menetapkan rencana stratejik (corporate plan) a. Establishing written strategic corporate plans and
dan rencana bisnis (business plan) secara tertulis business plans that encompass matters as stipulated
yang mencakup hal-hal sebagaimana diatur dalam in the prevailing regulations and implementing such
ketentuan yang berlaku dan melaksanakan kebijakan policies.
tersebut.
b. Divisi Manajemen Risiko melakukan kajian risiko b. The Risk Management Division conducts risk
terhadap draft RBB dan RKAP yang disampaikan assessments on the draft Bank Business Plan (RBB)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Divisi Perencanaan dan Evaluasi sebagai bahan and Budget Plan (RKAP) submitted by the Planning
pertimbangan Direksi. and Evaluation Division as a basis for consideration
by the Board of Directors.
c. Divisi Manajemen Risiko mengumpulkan kejadian c. The Risk Management Division collects strategic
risiko stratejik dan menetapkan mitigasi risiko risk events and determines risk mitigations in
berkoordinasi dengan Cabang/Divisi terkait serta coordination with relevant Branches/Divisions, and
secara periodik menyampaikan hasil kodifikasi periodically submits the codified results of these
kejadian risiko stratejik tersebut kepada Divisi strategic risk events to the Planning and Evaluation
Perencanaan dan Evaluasi sebagai bahan masukan Division as input and consideration for the
dan pertimbangan dalam penyusunan RBB dan preparation of the following year’s RBB and RKAP.
RKAP tahun berikutnya.
d. Memantau risiko stratejik secara berkala sesuai d. Monitoring strategic risks periodically in accordance
dengan pengalaman kerugian di masa lalu yang with historical loss experiences caused by strategic
disebabkan oleh risiko stratejik. risks.
e. Memantau kondisi internal (kelemahan dan e. Monitoring internal conditions (the Bank’s strengths
kekuatan Bank) dan perkembangan faktor/kondisi and weaknesses) and the development of external
eksternal yang secara langsung atau tidak langsung factors/conditions that directly or indirectly
718
mempengaruhi strategi usaha Bank yang telah influence the Bank’s established business strategy.
ditetapkan.
f. Memastikan bahwa penetapan strategi f. Ensuring that the determination of strategies
untuk pencapaian tujuan usaha Bank telah to achieve the Bank’s business objectives has
memperhitungkan dampak risiko stratejik terhadap accounted for the impact of strategic risks on the
permodalan Bank. Bank’s capital.
g. Melaksanakan proses pengendalian keuangan yang g. Executing financial control processes aimed at
bertujuan untuk memantau realisasi dibandingkan monitoring realization against set targets and
dengan target yang akan dicapai dan memastikan ensuring that the risks taken remain within tolerance
bahwa risiko yang diambil masih dalam batas limits.
toleransi.
h. Memiliki satuan kerja yang diberi wewenang dan h. Maintaining a work unit authorized and responsible
tanggung jawab untuk menganalisa laporan actual for analyzing “actual vs. target” business plan reports
vs target rencana bisnis dan menyampaikannya and submitting them to the Board of Directors
kepada Direksi secara berkala. periodically.
i. Memiliki satuan kerja yang memiliki kewenangan i. Maintaining a work unit with the authority and
dan tanggung jawab yang mendukung perumusan responsibility to support the formulation and
dan pemantauan pelaksanaan strategi termasuk monitoring of strategy implementation, including
corporate plan dan business plan. corporate plans and business plans.
j. Menyiapkan sistem informasi manajemen yang j. Preparing a management information system
dapat menyediakan laporan eksposur risiko stratejik capable of providing complete, accurate, and
secara lengkap, akurat dan tepat waktu dalam timely strategic risk exposure reports to facilitate
rangka proses pengambilan keputusan oleh pihak the decision-making process by the Bank’s
Manajemen Bank. Management.
k. Melaksanakan pengujian dan kaji ulang terhadap k. Conducting periodic testing and reviews of the
sistem informasi manajemen risiko stratejik secara strategic risk management information system.
berkala.
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l. Melakukan langkah-langkah yang diperlukan l. Taking necessary measures in the event of a
apabila terjadi peningkatan eksposur risiko stratejik significant increase in strategic risk exposure.
secara signifikan.
m. Melakukan sosialisasi pemahaman risiko stratejik m. Conducting continuous socialization to enhance
kepada seluruh jenjang organisasi Bank secara the understanding of strategic risks across all levels
berkesinambungan. of the Bank’s organization.
6. Risiko Kepatuhan 6. Compliance Risk
Dalam upaya mengendalikan eksposur risiko kepatuhan To ensure that compliance risk exposure remains within
agar senantiasa berada pada batasan risk appetite dan risk the Bank’s established risk appetite and risk tolerance, the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tolerance yang ditetapkan Bank, maka berikut merupakan following are alternative compliance risk control strategies:
alternatif strategi pengendalian risiko kepatuhan:
1. Melakukan langkah-langkah yang diperlukan apabila 1. Taking necessary measures in the event of a significant
terjadi peningkatan eksposur risiko kepatuhan yang increase in compliance risk exposure. The Bank
signifikan. Bank melakukan langkah-langkah yang implements the required steps during such increases
diperlukan apabila terjadi peningkatan eksposur risiko through alternative strategies, including:
kepatuhan yang signifikan dengan alternatif strategi
antara lain:
a. Pelatihan internal secara intensif terhadap a. Intensive internal training to address existing
kelemahan pegawai yang ada dan memastikan employee weaknesses and ensuring training
efektivitas pelatihan tersebut dengan pengujian effectiveness through testing and performance
pelatihan dan pemantauan kinerjanya dalam monitoring in regular duties. Staff rotation may be
pelaksanaan tugas reguler. Dimungkinkan untuk implemented if testing or monitoring shows that
dilakukan rotasi jika memang diperlukan untuk an employee has not met specific established
pegawai yang memang sesuai pengujian dan/atau standards.
pemantauan belum memenuhi standar tertentu
yang ditetapkan.
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b. Pelaksanaan review dan kajian terhadap b. Reviewing and assessing policies, guidelines, and
kebijakan, pedoman dan prosedur kerja untuk work procedures to identify existing weaknesses,
melihat kelemahan yang ada, di mana dilakukan with necessary improvements made upon
penyempurnaan yang diperlukan apabila dijumpai discovering vulnerabilities at specific critical points.
kelemahan pada titik-titik kritikal tertentu.
c. Memasukkan kriteria pelanggaran yang dilakukan c. Incorporating criteria for employee violations into
pegawai dalam bobot performance appraisal periodic performance appraisal weightings as a
secara periodik sebagai dasar penerapan sanksi basis for applying disciplinary sanctions regarding
kedisiplinan dalam bekerja dan tanggung jawab. work conduct and responsibility.
d. Sosialisasi kebijakan reward dan punishment yang d. Socializing reward and punishment policies
tertuang dalam pedoman perusahaan ke seluruh as stipulated in the company guidelines to all
pegawai dan jenjang organisasi serta penerapannya employees across all organizational levels, ensuring
secara tegas dan konsisten. firm and consistent application.
e. Melakukan sosialisasi pemahaman risiko kepatuhan e. Conducting continuous socialization to enhance
kepada seluruh jenjang organisasi Bank secara the understanding of compliance risk throughout all
berkesinambungan. levels of the Bank’s organization.
2. BSG melakukan sosialisasi budaya kepatuhan secara 2. BSG continuously and consistently socializes a
terus-menerus dan berkesinambungan ke seluruh compliance culture to all employees and organizational
pegawai dan jenjang organisasi dengan berpedoman levels, guided by the company’s vision, mission, work
kepada visi, misi, program kerja, budaya kerja, kode etik, programs, work culture, code of conduct, and corporate
dan tata nilai perusahaan. values.
7. Risiko Hukum 7. Legal Risk
1. Mengidentifikasi Risiko Hukum: kegiatan ini berhubungan 1. Identifying Legal Risk: Activities related to the process of
dengan proses mengidentifikasi risiko hukum dan identifying legal risks and assessing risks encountered by
penilaian risiko yang dihadapi oleh Bank berupa kajian the Bank through a study of the legal risk characteristics
terhadap karakteristik risiko hukum yang melekat pada inherent in all its products and activities.
seluruh produk dan aktivitasnya.
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2. Mengukur Risiko Hukum: kegiatan ini berhubungan 2. Measuring Legal Risk: Activities related to the
dengan proses pengukuran risiko hukum dan penilaian measurement of legal risks and assessments faced by
yang dihadapi oleh bank berupa kajian terhadap the bank through a study of the legal risk characteristics
karakteristik risiko hukum yang melekat pada seluruh inherent in all its products and operational activities.
produk dan aktivitas operasionalnya.
3. Memantau Risiko Hukum: Kegiatan ini berhubungan 3. Monitoring Legal Risk: Activities related to the process
dengan proses pemantauan risiko hukum dan penilaian of monitoring legal risks and assessing risks faced by
risiko yang dihadapi oleh bank berupa kajian terhadap the bank through a study of the legal risk characteristics
karakteristik risiko hukum yang melekat pada seluruh inherent in all its products and activities.
produk dan aktivitasnya.
4. Mengendalikan Risiko Hukum: kegiatan ini berhubungan 4. Controlling Legal Risk: Activities related to the process
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dengan proses pengendalian risiko hukum dan penilaian of controlling legal risks and assessing risks faced by
risiko yang dihadapi oleh bank berupa kajian terhadap the bank through a study of the legal risk characteristics
karakteristik risiko hukum yang melekat pada seluruh inherent in all its products and activities.
produk dan aktivitasnya.
8. Risiko Reputasi 8. Reputation Risk
Divisi Manajemen Risiko memiliki aturan yang melekat The Risk Management Division maintains rules within the
pada BPP Risiko Reputasi yaitu Apabila terjadi perubahan Reputation Risk Guidelines (BPP), specifically: If a change
kondisi likuiditas bank yang diperkirakan akan berdampak in the bank’s liquidity condition occurs that is projected
negatif pada profil risiko bank, Bank telah memiliki prosedur to have a negative impact on the bank’s risk profile, the
manajemen krisis yaitu Penetapan Tim Contigency Crisis Bank has a crisis management procedure in place, namely
Center yang merupakan tim penanganan gangguan likuiditas the Appointment of a Contingency Crisis Center Team. This
yang dibentuk saat terjadi ancaman gangguan likuiditas team handles liquidity disruptions and is formed when there
yang signifikan bagi bank akibat peningkatan eksposur is a significant threat to liquidity due to increased reputation
risiko reputasi dengan tujuan meminimalisir dampak dan risk exposure, with the objective of minimizing impact and
memperpendek periode gangguan likuiditas bank yang shortening the duration of the liquidity disruption.
720
terjadi.
Review atas Efektivitas Sistem Manajemen Risiko
Review of Risk Management System Effectiveness
Berdasarkan hasil penilaian Otoritas Jasa Keuangan pada tahun Based on the assessment by the Financial Services Authority
2025 peringkat profil risiko BSG adalah “Moderate/ PK-3”. Profil (OJK) in 2025, BSG risk profile rating is “Moderate / PK-3.” This
risiko tersebut merupakan hasil penilaian dari 8 (delapan) jenis risk profile is the result of an assessment across 8 (eight) types of
risiko dengan peringkat risiko sebagai berikut: risk with the following ratings:
1. Risiko yang memiliki peringkat tingkat risiko “low to 1. Risks with a “Low to Moderate” rating are credit, market,
moderate”adalah kredit, pasar, likuiditas, hukum, stratejik dan liquidity, legal, strategic, and reputation risks.
reputasi.
2. Risiko yang memiliki peringkat tingkat risiko “moderate”adalah 2. The risk with a “Moderate” rating is compliance risk.
kepatuhan.
Peringkat Profil Risiko “moderate” ini karena BSG menerapkan This “Moderate” Risk Profile rating is a result of BSG effective and
manajemen risiko secara cukup efektif dan efisien pada seluruh efficient risk management implementation across all its activities,
aktivitasnya, walaupun disadari masih terdapat beberapa aspek although it is recognized that there are still several aspects
yang perlu untuk diperbaiki ke depan dalam rangka meningkatkan requiring future improvement. These efforts aim to enhance the
kualitas penerapan manajemen risiko sehingga peringkat profil quality of risk management implementation so that the risk profile
risiko dapat diperbaiki menjadi “low to moderate”. rating can be improved to “Low to Moderate.”
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Selanjutnya BSG akan senantiasa memperbaiki dan Moving forward, BSG will continuously improve and refine its
menyempurnakan kebijakan manajemen risiko dengan risk management policies by taking into account regulatory
memperhatikan ketentuan regulator, prudential banking dan provisions, prudential banking principles, and stakeholder needs.
kebutuhan stakeholder.
Pernyataan Pengurus atas Kecukupan serta Tinjauan atas
Efektivitas Sistem Manajemen Risiko
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Management Statement on the Adequacy and Review of Risk
Management System Effectiveness
1. Direksi secara berkala melakukan evaluasi atas efektivitas 1. The Board of Directors periodically evaluates the effectiveness
penerapan sistem manajemen risiko di BSG, antara lain of the risk management system implementation at BSG,
melalui peninjauan terhadap kebijakan dan prosedur including through reviews of risk management policies
manajemen risiko, kecukupan Sistem Informasi Manajemen and procedures, the adequacy of the Risk Management
Risiko, serta penilaian terhadap profil risiko Bank. Information System, and assessments of the Bank’s risk
profile.
2. Dewan Komisaris dengan dukungan Komite Pemantau Risiko, 2. The Board of Commissioners, supported by the Risk
melaksanakan fungsi pengawasan dan evaluasi terhadap Monirtoring Committee, performs oversight and evaluation
penerapan sistem manajemen risiko yang dijalankan functions regarding the implementation of the risk
oleh Direksi. Berdasarkan hasil pengawasan dan evaluasi management system carried out by the Board of Directors.
tersebut, Dewan Komisaris menilai bahwa penerapan sistem Based on the results of this oversight and evaluation, the
manajemen risiko di BSG telah memadai dan berjalan secara Board of Commissioners deems that the implementation
721
efektif. of the risk management system at BSG is adequate and
operating effectively.
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Sistem Pengendalian Internal
(Internal Control)
Internal Control System
Dalam rangka menciptakan dan meningkatkan kualitas penerapan In order to establish and enhance the quality of risk management
manajemen risiko yang mendukung efektivitas kerangka implementation that supports the effectiveness of the Bank’s
pengawasan Bank berbasis risiko, maka BSG wajib mempunyai risk-based supervisory framework, BSG is required to maintain a
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sistem Pengendalian Internal (SPI) yang handal dan efektif dalam reliable and effective Internal Control System (ICS) in managing
pengelolaan risikonya yang ditetapkan oleh manajemen Bank its risks. This system is established and implemented by the Bank’s
secara berkesinambungan (on going basis), guna: management on an ongoing basis with the following objectives:
1. Menjaga dan mengamankan harta kekayaan Bank. 1. Safeguard and protect the Bank’s assets.
2. Menjamin tersedianya laporan yang lebih akurat. 2. Ensure the availability of more accurate reports.
3. Meningkatkan kepatuhan terhadap ketentuan yang berlaku. 3. Increase compliance with prevailing regulations.
4. Mengurangi dampak keuangan atau dampak kerugian, 4. Reduce financial impacts or losses, irregularities including
penyimpangan termasuk fraud dan pelanggaran aspek fraud, and violations of prudential aspects.
kehatihatian.
5. Meningkatkan efektivitas organisasi dan meningkatkan 5. Enhance organizational effectiveness and improve cost
efisiensi biaya. efficiency.
SPI yang efektif merupakan komponen penting dalam manajemen An effective ICS is a key component of management and
dan menjadi dasar bagi kegiatan operasional Bank yang sehat serves as the foundation for sound and safe Bank operations.
dan aman. Penerapan sistem pengendalian intern secara Implementing an effective internal control system assists
efektif dapat membantu pengurus Bank dalam menjaga aset the Bank’s management in safeguarding assets, increasing
Bank, meningkatkan kepatuhan Bank terhadap ketentuan dan compliance with laws and regulations, and reducing the
722
peraturan perundang-undangan yang berlaku, serta mengurangi occurrence of losses, irregularities, and violations of prudential
terjadinya kerugian, penyimpangan dan pelanggaran aspek principles.
kehati-hatian.
Tujuan Penerapan Sistem Pengendalian Internal
Objectives of the Internal Control System
1. Kepatuhan terhadap ketentuan dan peraturan perundang- 1. Compliance with laws and regulations (Compliance
undangan atau tujuan kepatuhan. Objective).
2. Tujuan kepatuhan dimaksudkan untuk menjamin bahwa 2. The compliance objective is intended to ensure that all of
semua kegiatan usaha Bank telah dilaksanakan sesuai the Bank’s business activities are carried out in accordance
dengan ketentuan dan peraturan perundang-undangan, with laws and regulations, including those issued by the
baik ketentuan yang dikeluarkan oleh pemerintah, OJK, Bank government, OJK, and Bank Indonesia, as well as internal
Indonesia maupun kebijakan, ketentuan, dan prosedur intern policies, provisions, and procedures established by the Bank.
yang ditetapkan oleh Bank.
3. Tersedianya informasi keuangan dan manajemen yang 3. Availability of complete, accurate, efficient, and timely
lengkap, akurat, tepat guna, dan tepat waktu atau tujuan financial and management information (Information
informasi. Objective).
4. Tujuan informasi dimaksudkan untuk menjamin tersedianya 4. The information objective is intended to ensure the
laporan yang lengkap, akurat, tepat guna, dan tepat waktu availability of complete, accurate, relevant, and timely reports
yang diperlukan dalam rangka pengambilan keputusan yang necessary for sound and accountable decision-making.
tepat dan dapat dipertanggungjawabkan.
5. Efektivitas dan efisiensi dalam kegiatan usaha Bank atau 5. Effectiveness and efficiency in the Bank’s business activities
tujuan operasional. (Operational Objective).
6. Tujuan operasional dimaksudkan untuk meningkatkan 6. The operational objective is intended to increase the
efektivitas dan efisiensi terhadap penggunaan aset dan effectiveness and efficiency of asset and resource utilization
sumber daya lainnya dalam rangka melindungi Bank dari to protect the Bank from the risk of loss.
risiko kerugian.
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7. Meningkatkan efektivitas budaya risiko (risk culture) pada 7. Enhancing the effectiveness of the risk culture across the
organisasi Bank secara menyeluruh atau tujuan budaya risiko. entire Bank organization (Risk Culture Objective).
8. Tujuan budaya risiko dimaksudkan untuk mengidentifikasi 8. The risk culture objective is intended to identify weaknesses
kelemahan dan menilai penyimpangan secara dini serta and assess deviations early, as well as to continuously
menilai kembali kewajaran kebijakan dan prosedur yang ada reassess the fairness of the Bank’s existing policies and
di Bank secara berkesinambungan. procedures.
Kerangka Sistem Pengendalian Internal
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Internal Control System Framework
Dalam rangka memastikan penerapan tata kelola dan manajemen In order to ensure the effective implementation of governance
risiko yang efektif, Bank menerapkan sistem pengawasan and risk management, the Bank adopts a supervisory system
berbasis konsep Three Lines of Defense (Tiga Lini Pertahanan). based on the Three Lines of Defense concept.
Pendekatan ini bertujuan untuk memastikan bahwa seluruh This approach aims to ensure that all risks are managed optimally
risiko dapat dikelola secara optimal melalui pembagian peran through a clear allocation of roles and responsibilities across
dan tanggung jawab yang jelas di setiap lini organisasi. Tugas each organizational line. The duties and responsibilities of each
dan tanggung jawab masing-masing sebagaimana diatur dalam line, as stipulated in the Internal Audit Charter of PT BSG dated
Dokumen Piagam Audit Intern (Internal Audit Charter PT BSG) March 18, 2024, are as follows:
tanggal 18 Maret 2024, sebagai berikut:
1. Pengawasan Oleh Manajemen 1. Oversight by Management
a. Direksi: a. Board of Directors:
723
i. Mengembangkan kerangka pengendalian intern i. Develop an internal control framework to identify,
untuk mengidentifikasi, mengukur, memantau, dan measure, monitor, and control all risks faced by the
mengendalikan semua risiko yang dihadapi Bank; Bank;
ii. Memastikan SKAI memperoleh informasi terkait ii. Ensure the IAU receives information regarding
perkembangan yang terjadi, inisiatif, proyek, produk, ongoing developments, initiatives, projects,
dan perubahan operasional serta risiko yang telah products, and operational changes, as well as
diidentifikasi dan diantisipasi; identified and anticipated risks;
iii. Memastikan telah dilakukan tindakan perbaikan iii. Ensure that appropriate corrective actions are
yang tepat dalam waktu yang cepat terhadap semua taken promptly regarding all IAU findings and
temuan dan rekomendasi SKAI; recommendations;
iv. Memastikan Pemimpin SKAI memiliki sumber daya iv. Ensure the Head of Internal Audit has the necessary
serta anggaran yang diperlukan untuk menjalankan resources and budget to carry out duties and
tugas dan fungsi sesuai dengan rencana audit functions in accordance with the annual audit plan.
tahunan.
b. Dewan Komisaris: b. Board of Commissioners:
i. Memastikan Direksi menyusun dan memelihara i. Ensure the Board of Directors establishes and
sistem pengendalian intern yang memadai, efektif, maintains an adequate, effective, and efficient
dan efisien; internal control system;
ii. Mengkaji efektivitas dan efisiensi sistem ii. Review the effectiveness and efficiency of the
pengendalian intern berdasarkan informasi yang internal control system based on information
diperoleh dari SKAI paling sedikit sekali dalam 1 obtained from the IAU at least once a year;
(satu) tahun;
iii. Menunjuk pengendali mutu independen dari iii. Appoint an independent external quality controller
pihak eksternal untuk melakukan kaji ulang to review the performance of the IAU, taking
terhadap kinerja SKAI, dengan mempertimbangkan into account the recommendations of the Audit
rekomendasi Komite Audit. Committee.
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
2. Pengawasan oleh Lini Pertahanan Pertama 2. Oversight by the First Line of Defense
Lini pertahanan pertama merupakan unit kerja operasional The first line of defense consists of operational and business
dan bisnis yang memiliki tanggung jawab utama dalam work units that hold the primary responsibility for managing
mengelola risiko yang timbul dari aktivitasnya. Dalam risks arising from their activities. In practice, these work units
pelaksanaannya, unit kerja bertanggung jawab untuk: have the following responsibilities:
a. Mengidentifikasi, mengukur, memantau, dan a. Identify, measure, monitor, and control risks in every
mengendalikan risiko pada setiap aktivitas operasional; operational activity;
b. Memastikan kepatuhan terhadap kebijakan, prosedur, b. Ensure compliance with internal and external policies,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dan ketentuan internal maupun eksternal; procedures, and provisions;
c. Menerapkan pengendalian internal secara efektif dalam c. Implement effective internal controls in day-to-day
kegiatan sehari-hari; activities;
d. Melaporkan eksposur risiko kepada manajemen secara d. Report risk exposures to management in a timely manner.
tepat waktu.
3. Pengawasan oleh Lini Pertahanan Kedua 3. Oversight by the Second Line of Defense
Lini pertahanan kedua dijalankan oleh fungsi manajemen The second line of defense is executed by the risk
risiko dan kepatuhan yang berperan dalam melakukan management and compliance functions, which play a role
pengawasan dan pemantauan terhadap implementasi in overseeing and monitoring the implementation of risk
pengelolaan risiko oleh lini pertama. Peran utama lini kedua management by the first line. The primary roles of the second
meliputi: line are as follows:
a. Menyusun kebijakan, metodologi, dan kerangka kerja a. Formulate risk management policies, methodologies,
manajemen risiko; and frameworks;
b. Melakukan pemantauan terhadap profil risiko dan b. Monitor the Bank’s risk profile and compliance;
kepatuhan Bank;
724
c. Memberikan rekomendasi perbaikan atas kelemahan c. Provide recommendations for the improvement of
pengendalian; control weaknesses;
d. Memastikan kesesuaian aktivitas Bank dengan ketentuan d. Ensure the alignment of the Bank’s activities with
regulator; regulatory requirements;
e. Menyusun dan menyampaikan laporan risiko secara e. Prepare and submit periodic risk reports to management
berkala kepada manajemen dan regulator. and regulators.
4. Pengawasan oleh Lini Pertahanan Ketiga 4. Oversight by the Third Line of Defense
Lini pertahanan ketiga dilaksanakan oleh fungsi audit internal The third line of defense is carried out by an independent
yang independen, yang bertugas memberikan penilaian dan internal audit function, tasked with providing assessment and
keyakinan (assurance) atas efektivitas penerapan manajemen assurance regarding the effectiveness of risk management
risiko dan pengendalian internal. Tanggung jawab lini ketiga and internal control implementation. The responsibilities of
antara lain: the third line are as follows:
a. Melakukan audit secara independen terhadap seluruh a. Conduct independent audits of all the Bank’s activities;
aktivitas Bank;
b. Mengevaluasi efektivitas sistem pengendalian internal b. Evaluate the effectiveness of the internal control and risk
dan manajemen risiko; management systems;
c. Memberikan rekomendasi perbaikan kepada manajemen; c. Provide improvement recommendations to management;
d. Melaporkan hasil audit kepada Direksi dan Dewan d. Report audit results to the Board of Directors and Board
Komisaris melalui Komite Audit. of Commissioners through the Audit Committee.
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Komponen Utama Sistem Pengendalian Internal
Key Components of the Internal Control System
Pengendalian Internal BSG terdiri dari 5 (lima) komponen utama BSG Internal Control consists of five (5) main components in
sejalan dengan Internal Control Integrated Framework yang line with the Internal Control Integrated Framework developed
dikembangkan oleh The Committee of Sponsoring Organization by the Committee of Sponsoring Organizations of the Treadway
of the Treadway Commission (COSO), meliputi: Commission (COSO), as follows:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pengawasan Manajemen dan Budaya Management Oversight and Control Culture
Pengendalian
Direksi telah membentuk struktur organisasi termasuk didalamnya The Board of Directors has established an organizational
telah meningkatkan kompetensi, integritas, kedisiplinan dan structure and enhanced the competence, integrity, discipline,
evaluasi Internal Control & Risk Officer (ICRO) yang ditempatkan and evaluation of Internal Control & Risk Officers (ICRO) assigned
di seluruh cabang BSG. across all BSG branches.
Fungsi dan tugas ICRO adalah: memastikan bahwa seluruh The roles and responsibilities of ICRO are to ensure that all
kegiatan operasional telah dilaksanakan sesuai dengan ketentuan operational activities are carried out in accordance with applicable
yang berlaku di Kantor Cabang maupun Kantor Cabang regulations at both Branch Offices and Sub-Branch Offices. In
Pembantu. Apabila terdapat kegiatan operasi yang tidak sesuai the event of operational activities that are not in compliance with
dengan ketentuan maka ICRO akan menyampaikan laporan dan such regulations, ICRO shall submit written monitoring reports
rekomendasi pemantauan kepada pemimpin cabang (tembusan and recommendations to the Branch Head (with copies to the
Divisi Kepatuhan) secara tertulis dengan singkat, jelas, objektif, Compliance Division) in a concise, clear, objective, constructive,
konstruktif, tepat waktu dan didukung oleh bukti/fakta yang dapat and timely manner, supported by accountable evidence/facts.
725
dipertanggungjawabkan.
Selain hal tesebut, Dewan Komisaris telah melakukan penilaian In addition, the Board of Commissioners has conducted
atas pengendalian internal melalui komite di bawah Dewan assessments of internal control through committees under the
Komisaris untuk melakukan pengawasan terkait manajemen Board of Commissioners to oversee risk management, corporate
risiko, tata kelola, laporan keuangan dan pengendalian internal. governance, financial reporting, and internal control.
Identifikasi dan penilaian risiko Risk Identification and Assessment
Identifikasi dan penilaian risiko dilakukan untuk semua jenis risiko Risk identification and assessment are conducted for all types of
(8 risiko) mencakup penilaian kuantitatif dan kualitatif. Identifikasi risks (8 risk categories), covering both quantitative and qualitative
risiko dimulai dari identifikasi parameter untuk setiap jenis risiko assessments. Risk identification begins with the identification of
yang dilakukan oleh Risk Taking Unit (RTU). RTU melakukan parameters for each type of risk conducted by the Risk Taking
pelaporan atas penilaian risiko yang ada, lewat laporan Profil Unit (RTU). The RTU reports risk assessments through Risk Profile
Risiko serta laporan Limit Risiko yang dilakukan rutin setiap Reports and Risk Limit Reports on a monthly basis.
bulannya.
Setelah dilakukan identifikasi risiko secara akurat, selanjutnya Following accurate risk identification, the Bank subsequently
Bank secara berturut-turut melakukan pengukuran, pemantauan conducts risk measurement, monitoring, and control on a bank-
dan pengendalian risiko baik secara bankwide, portofolio maupun wide, portfolio, and transactional (individual) basis in accordance
transaksional (individual) dengan mengacu pada ketentuan with regulatory provisions and the Bank’s internal guidelines.This
regulator dan pedoman internal Bank. Pengukuran risiko tersebut risk measurement aims to enable the Bank to calculate/assess
dimaksudkan agar Bank mampu menghitung/menilai eksposur risk exposure inherent in its business activities, thereby allowing
risiko yang melekat pada kegiatan usahanya sehingga Bank the Bank to estimate its impact on earnings and/or maintained
dapat memperkirakan dampaknya terhadap pendapatan dan/ capital.
atau permodalan yang telah dipelihara.
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Hasil pemantauan yang mencakup evaluasi, analisa, dan review Monitoring results, including evaluation, analysis, review, and risk
serta rekomendasi pengendalian risiko berupa saran dan masukan control recommendations in the form of mitigation alternatives
alternatif mitigasi sesuai penyebab utamanya (root cause) based on root causes, are reported in a timely, accurate, and
terhadap posisi eksposur risiko Bank dan perkembangannya informative manner. These reports are used by Management as
telah dilaporkan secara tepat waktu, akurat dan informatif yang the decision-making authority, including for necessary follow-up
akan digunakan oleh Manajemen sebagai pihak pengambilan actions and monitoring of their completion status.
keputusan termasuk tindak lanjut yang diperlukan dan monitoring
terhadap status penyelesaian atas tindak lanjut tersebut.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG melakukan penilaian risiko (8 risiko) yang dilaporkan oleh BSG consolidates risk assessments (8 risks) reported by the RTU
RTU lewat laporan kertas kerja Profil Risiko, menjadi laporan Profil through Risk Profile working papers into a Consolidated Risk
Risiko Konsolidasi, untuk mengidentifikasi risiko inheren serta Profile Report to identify inherent risks and evaluate the quality
penerapan kualitas manajemen risiko yang telah dilaksanakan. of risk management implementation. BSG also continuously
BSG juga tetap melakukan proses pemantauan identifikasi risiko monitors risk identification based on Risk Limit Reports submitted
atas laporan Limit Risiko yang dilaporkan oleh RTU untuk setiap by the RTU for each risk parameter that has exceeded the
parameter Limit Risiko yang telah melampaui risk appetite yang established risk appetite.
telah ditetapkan bersama sebelumnya.
Kegiatan Pengendalian dan Pemisahan Control Activities and Segregation of Duties
Fungsi
Dalam industri perbankan modern dan kompetitif saat ini, In today’s modern and competitive banking industry, BSG
BSG dihadapkan pada kompleksitas transaksi, tingginya faces transaction complexity, high volumes of operational
volume aktivitas Operasional, serta dinamika risiko yang terus activities, and continuously evolving risk dynamics.Therefore,
berkembang. Oleh karena itu, penerapan kegiatan pengendalian the implementation of effective control activities and adequate
(control activities) yang efektif serta pemisahan fungsi segregation of duties constitutes a fundamental element of BSG
726
operasional (segregation of duties) yang memadai menjadi internal control system.
elemen fundamental dalam sistem pengendalian internal BSG.
Penerapan kegiatan pengendalian dan pemisahan fungsi The implementation of control activities and segregation of
operasional diposisikan sebagai instrumen strategis untuk: duties is positioned as a strategic instrument to:
1. Memperkuat integritas proses operasional, 1. Strengthen the integrity of operational processes;
2. Meminimalkan potensi kesalahan dan penyimpangan, 2. Minimize potential errors and irregularities;
3. Meningkatkan kualitas layanan kepada nasabah, 3. Improve service quality to customers;
4. Memastikan kepatuhan terhadap kebijakan internal dan 4. Ensure compliance with internal policies and regulatory
ketentuan regulator. requirements.
Dalam praktiknya, kegiatan pengendalian di BSG, diterapkan In practice, control activities at BSG are implemented through
melalui beberapa mekanisme utama, yakni: several key mechanisms, namely:
1. Standarisasi Prosedur Operasional 1. Standardization of Operational Procedures
2. Penerapan Prinsip Dual Control 2. Implementation of the Dual Control Principle
3. Rekonsiliasi dan Monitoring Transaksi 3. Transaction Reconciliation and Monitoring
Prinsip pemisahan fungsi operasional (segregation of duties) The principle of segregation of duties is a key element in the
merupakan salah satu elemen utama dalam sistem pengendalian Bank’s internal control system, aimed at preventing concentration
internal Bank. Tujuan utama dari pemisahan fungsi ini adalah of authority in a single party that may increase the risk of misuse
untuk mencegah terjadinya konsentrasi kewenangan pada of authority.
satu pihak yang dapat meningkatkan risiko penyalahgunaan
wewenang.
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Dalam struktur operasional BSG, pemisahan fungsi diterapkan Within BSG operational structure, segregation of duties is
melalui pembagian peran yang jelas antara unit/bidang kerja, implemented through clear division of roles across work units,
anatra lain: including:
1. Pemisahan Fungsi Front Office dan Back Office. 1. Separation between Front Office and Back Office functions;
2. Pemisahan Fungsi Otorisasi. 2. Separation of authorization functions;
3. Penguatan Fungsi Pengawasan Internal 3. Strengthening of internal supervisory functions.
Penerapan kegiatan pengendalian dan pemisahan fungsi The implementation of control activities and segregation of
operasional merupakan fondasi utama dalam membangun sistem duties serves as the foundation for building a strong, transparent,
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
operasional perbankan yang kuat, transparan, dan berintegritas. and integrity-driven banking operational system.
Melalui implementasi pengendalian yang disiplin, pemisahan Through disciplined control implementation, clear role separation,
fungsi yang jelas, serta pengawasan yang efektif, BSG dapat and effective supervision, BSG is able to minimize operational
meminimalkan risiko operasional sekaligus meningkatkan kualitas risks while enhancing service quality to customers.
layanan kepada nasabah.
Dengan komitmen manajemen yang kuat, dukungan sistem With strong management commitment, adequate system
yang memadai, serta penerapan prinsip kehati-hatian secara support, and consistent application of prudential principles, BSG
konsisten, BSG berupaya meningkatkan tata kelola operasional continuously strives to improve professional, accountable, and
yang profesional, akuntabel, dan berkelanjutan, sejalan dengan sustainable operational governance in line with best practices in
standar praktik terbaik dalam industri perbankan. the banking industry.
Sistem Akuntansi, Informasi dan Komunikasi Accounting, Information, and Communication
Systems
BSG telah memiliki sistem akuntansi untuk mendukung proses BSG has established an accounting system to support the
727
identifikasi potensi permasalahan dalam rangka pelaksanaan identification of potential issues in the execution of duties in
tugas sesuai dengan tanggung jawab masing-masing unit accordance with the responsibilities of each work unit. The
kerja. Sistem akuntansi yang diterapkan mampu menghasilkan accounting system implemented is capable of producing
informasi keuangan yang akurat, tepat waktu, dan konsisten, accurate, timely, and consistent financial information, supported
didukung oleh kebijakan akuntansi yang mengacu pada prinsip by accounting policies in accordance with applicable principles
dan ketentuan yang berlaku, serta sistem pencatatan yang efektif and regulations, as well as effective recording systems and well-
dan proses rekonsiliasi yang terdokumentasi dengan baik. documented reconciliation processes.
Sejalan dengan perkembangan bisnis dan teknologi, BSG In line with business and technological developments, BSG
senantiasa melakukan pengembangan terhadap sistem informasi continuously enhances its information systems to ensure optimal
guna memastikan bahwa sistem tersebut mampu mendukung support for all operational activities. In addition, BSG maintains
seluruh aktivitas operasional secara optimal. Selain itu, BSG effective communication with regulators and shareholders and
juga menjalin komunikasi yang efektif dengan pihak regulator has implemented a Whistleblowing System as part of its efforts
dan pemegang saham, serta telah menerapkan mekanisme to strengthen good corporate governance and compliance
Whistleblowing System sebagai bagian dari upaya memperkuat culture within the Bank. Management establishes effective
tata kelola perusahaan yang baik dan budaya kepatuhan communication channels to ensure that necessary information is
di lingkungan Bank. Manajemen menyelenggarakan saluran/jalur accessible to relevant stakeholders. This applies to all information,
komunikasi yang efektif agar informasi yang diperlukan terjangkau including established policies and procedures, risk exposures
oleh pihak yang berkepentingan. Persyaratan ini berlaku untuk and actual transactions, as well as the Bank’s operational
setiap informasi, baik mengenai kebijakan dan prosedur yang performance.
telah ditetapkan, eksposur risiko dan transaksi aktual maupun
mengenai kinerja operasional Bank.
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Kegiatan Pemantauan dan Tindakan Koreksi Monitoring Activities and Corrective Actions
Penyimpangan
Penyimpangan BSG melakukan pemantauan terhadap efektivitas BSG conducts monitoring of the overall effectiveness of internal
keseluruhan pelaksanaan pengendalian intern. Pemantauan control implementation. Monitoring of key risks is prioritized
terhadap risiko utama BSG harus diprioritaskan dan berfungsi and functions as part of BSG daily activities, including periodic
sebagai bagian dari kegiatan BSG sehari-hari termasuk evaluasi evaluations conducted by both operational and non-operational
secara berkala, baik oleh satuan-satuan kerja operasional units as well as the Internal Audit Unit (SKAI). BSG monitors and
dan non operasional maupun oleh Satuan Kerja Audit Intern evaluates the adequacy of the internal control system in response
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(SKAI). BSG memantau dan mengevaluasi kecukupan sistem to changes in internal and external conditions and continuously
pengendalian intern berkaitan dengan adanya perubahan enhances the system’s capacity to improve its effectiveness.
kondisi internal dan eksternal serta harus meningkatkan kapasitas
sistem pengendalian intern tersebut agar efektivitasnya dapat
ditingkatkan.
Kelemahan dalam pengendalian intern, baik yang diidentifikasi Weaknesses in internal control, whether identified by operational
oleh satuan kerja operasional (risk taking unit), SKAI maupun units (risk taking units), SKAI, or other parties, are promptly
pihak lainnya, segera dilaporkan dan menjadi perhatian pejabat reported and brought to the attention of authorized officials or
atau Direksi yang berwenang. Kelemahan pengendalian intern the Board of Directors. Material weaknesses are also reported to
yang material juga dilaporkan kepada Dewan Komisaris. the Board of Commissioners.
Evaluasi Sistem Pengendalian Internal
Evaluation of the Internal Control System
728 Kelemahan dalam pengendalian intern, baik yang diidentifikasi Weaknesses in internal control, whether identified by operational
oleh satuan kerja operasional (risk taking unit), SKAI maupun units (risk taking units), SKAI, or other parties, are promptly
pihak lainnya, segera dilaporkan dan menjadi perhatian pejabat reported and addressed by authorized officials or the Board of
atau Direksi yang berwenang. Kelemahan pengendalian intern Directors. Material weaknesses are also reported to the Board
yang material juga dilaporkan kepada Dewan Komisaris. Langkah- of Commissioners. Corrective measures undertaken by the
langkah perbaikan yang dilakukan Perseroan dalam rangka Company include:
memperbaiki kelemahan pengendalian intern, antara lain:
1. Bank tidak memberikan toleransi terhadap segala bentuk 1. The Bank applies zero tolerance for all forms of fraud
tindakan Fraud (zero tolerance for Fraud) dan segala and banking crimes, whether committed individually or
bentuk kejahatan perbankan, baik yang dilakukan secara collectively, directly or indirectly.
individu atau kelompok serta secara langsung maupun tidak
langsung.
2. Setiap laporan mengenai kelemahan dalam pengendalian 2. All reports regarding weaknesses in internal control or
intern atau tidak efektifnya pengendalian risiko Perseroan ineffective risk control are immediately followed up by the
segera ditindaklanjuti oleh Dewan Komisaris, Direksi dan Board of Commissioners, Board of Directors, and relevant
pejabat eksekutif terkait. executive officers.
3. SKAI melakukan review atau langkah pemantauan lainya 3. SKAI conducts reviews or other adequate monitoring actions
yang memadai terhadap kelemahan yang terjadi dan segera and reports promptly to the President Director, Board of
melaporkan kepada Direktur Utama, Dewan Komisaris Commissioners, and Audit Committee if weaknesses remain
dan Komite Audit, dalam hal masih terdapat kelemahan unresolved or corrective actions have not been implemented.
yang belum diperbaiki atau tindakan korektif yang belum
ditindaklanjuti.
4. Untuk menentukan bahwa seluruh kelemahan segera 4. To ensure timely follow-up, there must be awareness from
ditindaklanjuti maka harus ada kesadaran dari unit terkait relevant units to take immediate corrective actions. The
untuk segera mengambil langkah perbaikan. Direksi Board of Directors and Board of Commissioners receive
dan Dewan Komisaris harus menerima laporan secara periodic summary reports on all identified internal control
berkala berupa ikhtisar mengenai hasil identifikasi seluruh issues.
permasalahan dalam pengendalian intern.
2025 Laporan Tahunan
Annual Report
Page 729
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Berdasarkan evaluasi yang telah dilakukan selama tahun 2025 Based on the evaluation conducted throughout 2025, BSG
menunjukkan bahwa sistem pengendalian internal pada BSG internal control system is considered adequate.
telah memadai.
Pernyataan Dewan Komisaris atas Kecukupan dan Efektivitas
sistem Pengendalian Internal
Statement of the Board of Commissioners on the Adequacy
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
and Effectiveness of the Internal Control System
Dewan Komisaris memiliki tanggung jawab dan telah melakukan The Board of Commissioners is responsible for and has conducted
pengawasan terhadap pelaksanaan Sistem Pengendalian Intern, oversight of the implementation of the Internal Control System,
termasuk menyetujui dan memantau kebijakan Direksi yang including approving and monitoring policies established by
menetapkan pengendalian intern tersebut. Dalam menjalankan the Board of Directors. In carrying out its duties, authority, and
tugas, wewenang dan tanggung jawab melakukan pengawasan, responsibilities, the Board of Commissioners is supported by the
Dewan Komisaris dibantu oleh Komite Audit, Komite Pemantau Audit Committee, Risk Monitoring Committee, and Nomination
Risiko dan Komite Nominasi dan Remunerasi. and Remuneration Committee.
Direksi bertanggung jawab atas terselenggaranya Sistem The Board of Directors is responsible for ensuring the
Pengendalian Intern yang handal dan efektif serta telah implementation of a reliable and effective Internal Control System
melakukan upaya-upaya untuk meningkatkan budaya sadar risiko and has undertaken efforts to strengthen risk awareness culture
yang efektif di setiap level organisasi. Sementara itu Direktur yang at all organizational levels. Meanwhile, the Director overseeing the
membawahkan fungsi kepatuhan berperan aktif dalam mencegah compliance function plays an active role in preventing deviations
729
adanya penyimpangan yang dilakukan oleh manajemen dalam by management in policy-setting related to prudential principles.
menetapkan kebijakan berkaitan dengan prinsip kehati-hatian.
Berdasarkan hasil penelaahan dan berdasarkan diskusi bersama Based on the review and discussions with Management, the
Manajemen, Komite Audit dan Dewan Komisaris menilai bahwa Audit Committee, and the Board of Commissioners, the internal
sistem pengendalian intern Bank telah memadai. Terhadap control system of the Bank is deemed adequate. Any issues that
permasalahan yang muncul selalu diupayakan perbaikan dan arise are consistently addressed and monitored to ensure that
dilakukan monitoring secara konsisten untuk memastikan Sistem the Internal Control System operates effectively.
pengendalian Intern telah berjalansecara efektif.
Tata Kelola Perusahaan
Good Corporate Governance
Page 730
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Strategi Antifraud
Antifraud Strategy
Struktur strategi antifraud secara utuh menggabungkan prinsip The overall anti-fraud strategy structure integrates fundamental
dasar dari manajemen risiko khususnya pengendalian intern principles of risk management, particularly internal control and
dan tata kelola yang baik. Implementasi strategi antifraud dalam good corporate governance. The implementation of the anti-
bentuk sistem pengendalian fraud dijabarkan melalui 4 (empat) fraud strategy, in the form of a fraud control system, is carried out
pilar strategi pengendalian fraud yang saling berkaitan yaitu: through four (4) interrelated pillars, as follows:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pencegahan
Prevention
BSG mengembangkan program yang bertujuan untuk BSG develops programs aimed at minimizing the potential
meminimalkan potensi terjadinya fraud. Upaya tersebut antara occurrence of fraud. These efforts are implemented through
lain diwujudkan melalui peningkatan antifraud awareness, yang enhancing anti-fraud awareness, including the development
mencakup penyusunan dan sosialisasi deklarasi antifraud, and socialization of anti-fraud declarations, employee awareness
pelaksanaan program awareness bagi karyawan (employee programs, and customer awareness initiatives.
awareness), serta edukasi kepada nasabah (customer awareness).
Selain itu, BSG juga melakukan identifikasi area rawan fraud In addition, BSG conducts periodic identification of fraud-prone
secara berkala serta menerapkan prinsip know your employee areas and applies the “know your employee” principle as part of
sebagai bagian dari penguatan integritas internal. strengthening internal integrity.
730
Deteksi
Detection
BSG menerapkan mekanisme yang dirancang untuk BSG implements mechanisms designed to identify and detect
mengidentifikasi dan menemukan indikasi fraud secara dini dalam indications of fraud at an early stage across all business
seluruh kegiatan usaha. Mekanisme tersebut antara lain meliputi activities. These mechanisms include the implementation of
penerapan kebijakan dan sistem whistleblowing, pelaksanaan whistleblowing policies and systems, the execution of surprise
surprise audit, serta pemanfaatan surveillance system guna audits, and the utilization of surveillance systems to enhance
meningkatkan efektivitas pengawasan. monitoring effectiveness.
Investigasi, Pelaporan dan Sanksi
Investigation, Reporting, and Sanctions
BSG memastikan tersedianya prosedur yang jelas dan terstruktur BSG ensures the availability of clear and structured procedures
dalam melakukan penyelidikan atas setiap indikasi fraud. Proses for investigating any indication of fraud. This process includes
ini mencakup kegiatan investigasi yang independen dan objektif, independent and objective investigations, transparent reporting
sistem pelaporan yang transparan, serta penerapan sanksi yang systems, and the consistent enforcement of firm sanctions in
tegas dan konsisten sesuai dengan ketentuan yang berlaku. accordance with applicable regulations.
2025 Laporan Tahunan
Annual Report
Page 731
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pemantauan, Evaluasi dan Tindak Lanjut
Monitoring, Evaluation, and Follow-Up
BSG secara berkelanjutan melakukan pemantauan terhadap BSG continuously monitors the effectiveness of the anti-fraud
efektivitas penerapan strategi antifraud. Evaluasi dilakukan strategy implementation. Periodic evaluations are conducted to
secara berkala untuk mengidentifikasi area perbaikan, yang identify areas for improvement, which are then followed up with
kemudian ditindaklanjuti melalui langkah-langkah korektif guna corrective actions to ensure the ongoing strengthening of the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
memastikan penguatan sistem pengendalian fraud secara fraud control system.
berkesinambungan.
Keberhasilan strategi antifraud dipengaruhi oleh lingkungan The effectiveness of the anti-fraud strategy is influenced by
yang mendukung terciptanya kondisi yang kondusif sehingga a supportive environment that fosters conducive conditions,
semua pihak yang terkait dapat berperan dengan baik dalam enabling all relevant parties to effectively contribute to the
mengimplementasikan sistem pengendalian fraud. implementation of the fraud control system.
Struktur Organisasi Penerapan Fungsi Antifraud di BSG
Organizational Structure of Anti-Fraud Function Implementation at BSG
Dewan Komisaris
Board of Commissioner
Direktur Utama
731
President Director
SKAI
IAU
Departemen Antifraud
Antifraud Department
Analis Pencegahan & Deteksi Investigator
Prevention and Detection Analyst Investigator
Tata Kelola Perusahaan
Good Corporate Governance
Page 732
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Penerapan dan Internalisasi
Implementation and Internalization
BSG berkomitmen dalam penerapan antifraud dengan menyusun BSG is committed to implementing anti-fraud measures by
Pakta Integritas yang menyatakan Manajemen dan pegawai BSG establishing an Integrity Pact, whereby management and
menerapkan kebijakan Zero Fraud melalui upaya memperkuat employees affirm their commitment to a Zero Fraud policy
pilar-pilar antifraud. through strengthening the anti-fraud pillars.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dalam rangka menginternalisasikan budaya antifraud secara To comprehensively internalize the anti-fraud culture, the
menyeluruh, Perseroan melaksanakan program sosialisasi yang Company implements structured and continuous socialization
terstruktur, berkelanjutan, dan menjangkau seluruh pemangku programs that reach all stakeholders, both internal and external.
kepentingan, baik internal maupun eksternal. Program ini These programs aim to enhance understanding, awareness, and
bertujuan untuk meningkatkan pemahaman, kesadaran, serta active participation in fraud prevention and handling.
partisipasi aktif dalam upaya pencegahan dan penanganan fraud.
Sosialisasi Kebijakan dan Deklarasi Antifraud Socialization of Policies and Anti-Fraud
Declaration
BSG secara rutin melakukan sosialisasi kebijakan Strategi BSG regularly conducts socialization of the Anti-Fraud Strategy
Antifraud kepada seluruh karyawan melalui berbagai forum, policies to all employees through various forums, such as branch
seperti sosialisasi ke Cabang/Capem, briefing unit kerja, serta and sub-branch outreach, work unit briefings, and internal
media komunikasi internal. Selain itu, dilakukan penandatanganan communication channels. In addition, the signing of the Integrity
Pakta Integritas sebagai bentuk komitmen individu dalam Pact is carried out as a form of individual commitment to uphold
menjunjung tinggi integritas dan kepatuhan terhadap ketentuan integrity and compliance with applicable regulations.
732
yang berlaku.
Program Pelatihan dan Edukasi Karyawan Employee Training and Education Programs
BSG menyelenggarakan pelatihan antifraud secara berkala, BSG conducts periodic anti-fraud training programs, both
baik dalam bentuk kelas tatap muka maupun e-learning. Materi through in-class sessions and e-learning platforms. The training
yang disampaikan mencakup pemahaman konsep fraud, jenis materials cover fraud concepts, types and current fraud schemes,
dan modus fraud terkini, pengendalian internal, serta peran internal control mechanisms, and the role of employees in fraud
karyawan dalam pencegahan dan pelaporan fraud. Program ini prevention and reporting. These programs are tailored according
juga disesuaikan dengan tingkat risiko dan fungsi kerja masing- to the risk level and functional responsibilities of each unit.
masing unit.
Kampanye Internal Antifraud Internal Anti-Fraud Campaigns
Untuk memperkuat awareness, BSG melakukan kampanye To strengthen awareness, BSG conducts internal campaigns
internal melalui berbagai media, seperti email blast, poster, through various media, including email blasts, posters, banners,
banner, intranet, dan video edukasi. Kampanye ini mengangkat intranet platforms, and educational videos. These campaigns
tema-tema terkait integritas, etika kerja, serta kewaspadaan emphasize themes such as integrity, work ethics, and vigilance
terhadap potensi fraud, sehingga pesan antifraud dapat against potential fraud, ensuring that anti-fraud messages are
tersampaikan secara konsisten dan mudah dipahami. consistently delivered and easily understood.
2025 Laporan Tahunan
Annual Report
Page 733
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Sosialisasi Whistleblowing System (WBS) Whistleblowing System (WBS) Socialization
BSG secara aktif mensosialisasikan mekanisme whistleblowing BSG actively promotes the whistleblowing system mechanism
system kepada karyawan dan pihak eksternal. Sosialisasi ini to both employees and external parties. This includes
mencakup tata cara pelaporan, jenis pelanggaran yang dapat communication on reporting procedures, types of violations that
dilaporkan, serta jaminan perlindungan bagi pelapor. Dengan can be reported, and assurance of whistleblower protection.
demikian, diharapkan tercipta lingkungan yang kondusif untuk These efforts aim to create a conducive environment for safe and
pelaporan dugaan fraud secara aman dan bertanggung jawab. responsible reporting of suspected fraud.
Edukasi kepada Nasabah dan Mitra Kerja Education for Customers and Business
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Partners
Sebagai bagian dari customer awareness, Perseroan juga As part of customer awareness initiatives, the Company also
memberikan edukasi kepada nasabah dan mitra kerja terkait provides education to customers and business partners
potensi fraud, termasuk modus penipuan yang marak terjadi serta regarding potential fraud risks, including common fraud schemes
langkah-langkah pencegahannya. Edukasi dilakukan melalui and preventive measures. This education is delivered through
media komunikasi eksternal seperti website, media sosial, dan external communication channels such as the Company’s
publikasi lainnya. website, social media, and other publications.
Direksi dan Dewan Komis- Pegawai Tidak Tetap dan
aris Pegawai Tetap Alih Daya
Penyimpangan Board of Directors and Board Permanent Employees Non-Permanent and Out-
Violation of Commissioners sourced Employees
2025 2024 2025 2024 2025 2024
Total Fraud
733
- - 11 5 - -
Total Fraud Cases
Telah Diselesaikan
- - 5 5 - -
Resolved Cases
Dalam Proses Penyelesaian
- - 1 - - -
In Progress
Belum Diupayakan
Penyelesaian - - - - - -
Not Yet Addressed
Ditindaklanjuti Melalui Proses
Hukum
- - 5 - - -
Handled Through Legal
Process
Tata Kelola Perusahaan
Good Corporate Governance
Page 734
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Whistleblowing System
Whistleblowing System
Salah satu upaya yang dilakukan oleh BSG dalam menghindari As part of its efforts to prevent fraud and violations of both
adanya praktik kecurangan atau pelanggaran terhadap peraturan internal policies and applicable regulations, BSG has established
baik peraturan internal maupun regulasi yang berlaku adalah a reporting mechanism known as the Whistleblowing System
dengan menyediakan mekanisme pelaporan pelanggaran (WBS).
atau Whistleblowing System (WBS) atau Sistem Pelaporan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pelanggaran.
WBS merupakan bagian dari pengendalian internal Bank untuk The WBS serves as an integral component of the Bank’s internal
mengurangi risiko terhadap adanya pelanggaran dan sebagai control system, aimed at reducing the risk of violations and
salah satu media pelaporan dalam mencegah dan mendeteksi providing a formal channel for reporting. It also functions as a
potensi terjadinya pelanggaran etika dan hukum di lingkup Bank. preventive and detective tool to identify potential ethical and
legal violations within the Bank.
Pedoman pelaksanaan Sistem Pelaporan Pelanggaran di lingkup The implementation of the Whistleblowing System at BSG is
BSG mengacu pada Peraturan Direksi No. 019/PBSG-SKAI/ guided by Board of Directors Regulation No. 019/PBSG-SKAI/
DIR/V/2025 tentang Buku Pedoman perusahaan (BPP) DIR/V/2025 concerning the Company Policy Manual (BPP) on
Mekanisme Pelaporan Pelanggaran Melalui Whistleblowing the Whistleblowing System mechanism.
System (WBS).
Tujuan Whistleblowing System
734 Objectives of the Whistleblowing System
Sasaran dan tujuan dari adanya Sistem Pelaporan Pelanggaran The objectives of the Whistleblowing System are as follows:
adalah:
1. Menciptakan iklim yang kondusif dan mendorong pelaporan 1. To create a conducive environment that encourages
terhadap hal-hal yang dapat menimbulkan kerugian finansial reporting of activities that may result in financial or non-
maupun non-finansial, termasuk hal-hal yang dapat merusak financial losses, including those that may damage the
citra organisasi; organization’s reputation;
2. Timbulnya keengganan untuk melakukan pelanggaran, 2. To foster deterrence against violations by increasing
dengan semakin meningkatnya kesediaan untuk melaporkan willingness to report misconduct, supported by trust in an
terjadinya pelanggaran, karena kepercayaan terhadap sistem effective reporting system;
pelaporan yang efektif;
3. Mempermudah manajemen untuk menangani secara efektif 3. To facilitate management in handling reports effectively while
laporan-laporan pelanggaran dan sekaligus melindungi ensuring the confidentiality of whistleblowers’ identities and
kerahasiaan identitas pelapor serta tetap menjaga informasi maintaining secure record management;
ini dalam arsip khusus yang dijamin keamanannya;
4. Membangun suatu kebijakan dan infrastruktur untuk 4. To establish policies and infrastructure that protect
melindungi pelapor dari balasan pihak-pihak internal whistleblowers from retaliation by internal or external parties;
maupun eksternal;
5. Mengurangi kerugian yang terjadi karena pelanggaran 5. To reduce losses arising from violations through early
melalui deteksi dini (early warning system); detection mechanisms (early warning system);
6. Meningkatkan reputasi Bank di mata stakeholders, regulator 6. To enhance the Bank’s reputation among stakeholders,
dan masyarakat umum; regulators, and the general public;
7. Memberikan masukan kepada organisasi untuk melihat lebih 7. To provide valuable insights for the organization in identifying
jauh area kritikal dan proses kerja yang memiliki kelemahan critical areas and weaknesses in internal control processes,
pengendalian internal, serta untuk merancang tindakan as well as in designing necessary corrective actions.
perbaikan yang diperlukan.
2025 Laporan Tahunan
Annual Report
Page 735
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Cara Penyampaian Laporan
Reporting Mechanism
Saluran Pengaduan Reporting Channels
BSG menyediakan media penyampaian pelaporan dan BSG provides several communication channels for submitting
pengaduan atas dugaan penyimpangan melalui media reports and complaints regarding suspected violations, as follows:
komunikasi yang ditetapkan Bank yakni:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. E-mail: wbs.bsgo@banksulutgo.co.id 1. E-mail: wbs.bsgo@banksulutgo.co.id
2. Telepon dan SMS: 0811-43-8560 2. Telephone and SMS: 0811-43-8560
3. Situs Web: www.banksulutgo.co.id 3. Website: www.banksulutgo.co.id
Atau pengaduan dapat disampaikan dengan lisan secara Reports may also be submitted verbally in person to the Head
langsung kepada Pemimpin SKAI dengan menyertakan bukti- of Internal Audit (SKAI), accompanied by preliminary supporting
bukti awal. evidence.
Cara Melapor dan Tujuan Pelaporan Reporting Procedures and Purpose
Pelapor harus mempunyai bukti permulaan dalam menyampaikan Whistleblowers are required to have initial evidence when
laporan pelanggaran ini. Laporan dapat secara lisan dan tulisan. submitting reports. Reports may be submitted either verbally or
Laporan dapat disampaikan dengan melalui beberapa sarana in writing through various channels, including telephone, email,
tersendiri yaitu: telepon, email, surat, website atau lisan kepada letter, website, or directly to the Head of SKAI. At a minimum, the
Pemimpin SKAI. Laporan minimal berisi nama yang diduga report must include the identity of the alleged perpetrator, the
sebagai pelaku, tempat dan waktu kejadian dan jenis perbuatan. location and time of the incident, and the type of violation.
735
Pegawai BSG yang mengetahui terjadinya perbuatan fraud di BSG employees who become aware of fraudulent activities within
lingkungan unit kerjanya atau diluar lingkungan kerjanya, wajib or outside their respective work units are required to report such
menyampaikan laporan kepada Pemimpin SKAI. incidents to the Head of SKAI.
Jenis Fraud yang dapat dilaporkan: Types of Fraud That Can Be Reported
1. Korupsi (seperti: gratifikasi, penyuapan, pemerasan serta 1. Corruption (such as gratification, bribery, extortion, and other
perbuatan yang tergolong korupsi); acts classified as corruption);
2. Kecurangan; 2. Fraud;
3. Ketidakjujuran: 3. Dishonesty;
4. Perbuatan melanggar hukun; 4. Violations of laws and regulations;
5. Pelanggaran ketentuan perpajakan/peraturan perundang- 5. Violations of tax regulations and other applicable laws;
undangan lainnya;
6. Perbuatan yang dapat menimbulkan kerugian financial 6. Actions that may result in financial or non-financial losses to
atau non financial terhadap perusahaan atau merugikan the Company or harm its interests;
kepentingan perusahaan;
7. Pelanggaran terkait dengan pengadaan barang dan jasa, 7. Violations related to procurement of goods and services,
pemberian manfaat dan remunerasi; provision of benefits, and remuneration;
8. Tindakan lainnya yang melanggar ketentuan yang berlaku. 8. Other actions that violate applicable regulations.
Tata Kelola Perusahaan
Good Corporate Governance
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Perlindungan Terhadap Pelapor
Protection of Whistleblowers
Kebijakan perlindungan terhadap pelapor sebagaimana terdapat The whistleblower protection policy, as stipulated in Board of
dalam peraturan Direksi No. 019/PBSG-SKAI/DIR/V/2025 tentang Directors Regulation No. 019/PBSG-SKAI/DIR/V/2025 concerning
Buku Pedoman perusahaan (BPP) Mekanisme Pelaporan the Company Policy Manual (BPP) on the Whistleblowing System
Pelanggaran Melalui Whistleblowing System (WBS) yakni memuat (WBS), includes the following provisions:
hal-hal sbb:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. Pelapor mendapatkan perlindungan dan jaminan keamanan. 1. Whistleblowers are entitled to protection and security
guarantees;
2. Pelapor dapat mengadukan bila mendapatkan balasan 2. Whistleblowers may file complaints if they experience
berupa tekanan atau ancaman atau tindakan pembalasan retaliation in the form of pressure, threats, or other retaliatory
lain yang dialaminya dan Pengaduan ini harus disampaikan actions. Such complaints must be submitted directly to the
langsung kepada SKAI Cq. Departemen Investigasi dan Internal Audit Unit (SKAI), cq. the Investigation and Anti-
Antifraud. Fraud Department;
3. Dalam hal perlindungan tidak dapat diberikan secara baik 3. In the event that adequate protection cannot be provided
oleh Bank (secara internal), maka Bank wajib meminta aparat internally by the Bank, the Bank shall request protection from
hukum untuk memberikan perlindungan dengan biaya Bank. law enforcement authorities, with the associated costs borne
by the Bank;
4. Pelapor pelanggaran akan mendapatkan perlindungan dari 4. Whistleblowers are protected by the Bank against any form
perusahaan terhadap perlakuan yang merugikan seperti: of adverse treatment, including:
a. Pemecatan yang tidak adil; a. Unfair dismissal;
b. Penurunan jabatan atau pangkat; b. Demotion or downgrade in position;
c. Pelecehan atau diskriminasi dalam segala bentuknya. c. Harassment or discrimination in any form.
736
Alur Penanganan Pengaduan
Complaint Handling Flow
SKAI cq. Dept.
Whistleblower Investigasi & Anti Fraud Monitoring & Review
OJK
IAU cq. Investigation & Monitoring & Review
Anti-Fraud Department
LHA
SKAI cq. Dept.
Jaminan Perlindungan Direktur Utama Investigasi & Anti Fraud Direktur Utama
Protection Assurance President Director IAU cq. Investigation & President Director
Setuju
Agree
Anti-Fraud Department
Tidak Setuju
Disagree
Dokumentasi/Simpan Investigasi
Documentation/Save Investigation
Lap Investigasi
Investigation Report
Lap Investigasi
Investigation Report
2025 Laporan Tahunan
Annual Report
Page 737
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pihak yang Mengelola Pengaduan
Party Responsible for Managing Complaints
Sistem Pelaporan Pelanggaran akan dikelola oleh Departemen The Whistleblowing System (WBS) is managed by the Investigation
Investigasi dan Antifraud dari Satuan Kerja Audit Intern. Pengelola and Anti-Fraud Department under the Internal Audit Unit. The
WBS adalah penanggung jawab pelaksanaan WBS di BSG yang WBS administrator is responsible for the implementation of the
akan bertanggung jawab kepada Direktur Utama. WBS at BSG and reports directly to the President Director.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pengelola WBS bertugas mengelola pelaksanaan WBS sebagai The WBS administrator is responsible for managing the
berikut: implementation of the WBS as follows:
1. Mengkoordinasikan penanganan tindak lanjut atas laporan 1. Coordinating the follow-up handling of reports received
yang masuk melalui WBS; through the WBS;
2. Mengkoordinasikan pemberian perlindungan terhadap 2. Coordinating the provision of protection for whistleblowers;
Pelapor;
3. Melakukan pemantauan terhadap penanganan penyelesaian 3. Monitoring the handling and resolution of reports submitted
laporan yang masuk melalui WBS; through the WBS;
4. Melakukan evaluasi dan tindakan perbaikan terhadap 4. Conducting evaluations and implementing corrective
efektivitas WBS BSG. actions to improve the effectiveness of BSG WBS.
Pengungkapan, Tindak lanjut Pengaduan dan Sanksi atas Pengaduan melalui
WBS Tahun 2025
Disclosure, Follow-Up of Complaints and Sanctions on Complaints through
the Whistleblowing System (WBS) in 2025
737
Rincian Pelaporan melalui Whistleblowing System (WBS) Throughout 2025, the Bank received a total of 22 reports through
pada tahun 2025 sebanyak 22 laporan, dengan rincian sebagai the Whistleblowing System (WBS), with details as follows:
berikut:
Jenis Laporan Tindak Lanjut Jumlah Permasalahan
No.
Type of Report Follow-Up Action Number of Cases
Laporan Permasalahan Indikasi Dilakukan pendalaman melalui pemeriksaan SKAI
1. Penyimpangan Further investigation conducted through Internal Audit 9
Reports on Alleged Irregularities (SKAI) examination
Laporan berupa Pengaduan
Sebagian diarahkan ke Call Center dan sebagian
Nasabah terkait layanan produk
diteruskan ke Divisi terkait
2. bank 13
Partially directed to the Call Center and partially
Customer complaints related to
forwarded to the relevant divisions
banking products and services
Tata Kelola Perusahaan
Good Corporate Governance
Page 738
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Berikut rincian pelaporan melalui sistem pelaporan pelanggaran The following are details of reporting through the violation
disepanjang tahun 2025: reporting system throughout 2025:
Terbukti dan Sanksi
Media Penyampaian Jumlah Tidak Terbukti
Substantiated &
Reporting Channel Total Unsubstantiated
Sanctioned
Lisan
– – –
Verbal
E-mail 1 1 –
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Telp dan SMS
15 13 2
Phone and SMS
Situs Web
– – –
Website
Media Lain
6 – 6
Other Media
Jumlah
22 14 8
Total
738
2025 Laporan Tahunan
Annual Report
Page 739
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Kebijakan Anti korupsi dan Pengendalian
Gratifikasi
Anti-Corruption Policy and Gratification Control
Pemerintah telah memberikan aturan tegas mengenai The Government has established strict regulations on the
pemberantasan tindakan pidana korupsi dengan membentuk eradication of corruption through the formation of the Corruption
Komisi Pemberantasan Tindak Pidana Korupsi dalam rangka Eradication Commission (KPK), with the objective of achieving
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
mewujudkan masyarakat yang adil, makmur dan sejahtera. Bank a just, prosperous, and welfare-oriented society. As a banking
yang memiliki karakteristik kompleks akan produk dan jasa institution with complex products and services, the Bank is
perbankan memiliki tingkat risiko tinggi akan terjadinya tindakan inherently exposed to higher risks of corruption. In support of the
ini, dan bentuk dukungan BSG kepada pemerintah adalah dengan Government’s efforts, BSG has implemented various preventive
melakukan berbagai tindakan pencegahan agar tindakan korupsi measures to mitigate such risks, including the establishment of a
tidak terjadi salah satunya dengan memiliki program pelaporan whistleblowing system.
pelanggaran (whistleblowing).
Whistleblowing mengajak dan mendorong berbagai pihak baik The whistleblowing mechanism encourages both internal and
internal maupun eksternal agar melaporkan segala tindakan yang external parties to report any suspected activities that may
dicurigai akan merugikan negara. (pembahasan whistleblowing potentially harm the state. (Further details on whistleblowing
ada pada bagian whistleblowing pada buku laporan tahunan are provided in the dedicated section of this Annual Report.) In
ini). BSG juga dalam rangka menunjang program pencegahan addition, as part of its commitment to anti-corruption initiatives,
korupsi menerbitkan Surat Keputusan Direksi No. 006/DIV-KEP/ BSG issued Board of Directors Decree No. 006/DIV-KEP/DIR/
DIR/VII/2019 tanggal 1 Juli 2019 terkait pengendalian gratifikasi di VII/2019 dated July 1, 2019 concerning gratification control within
lingkungan PT BSG seiring upaya untuk membangun tata kelola PT BSG, as part of its broader efforts to strengthen corporate
perusahaan sesuai prinsip-prinsip tata kelola. governance in line with governance principles.
739
Dasar Hukum Kebijakan Anti Korupsi dan Pengendalian
Gratifikasi
Legal Basis of Anti-Corruption Policy and Gratification Control
1. Undang-Undang No. 28 Tahun 1999 tentang Penyelenggara 1. Law No. 28 of 1999 concerning State Administration that is
Negara yang Bersih dan Bebas dari Korupsi, Kolusi, dan Clean and Free from Corruption, Collusion, and Nepotism;
Nepotisme
2. Undang-Undang No. 30 Tahun 2002 tentang Komisi 2. Law No. 30 of 2002 concerning the Corruption Eradication
Pemberantasan Tindak Pidana Korupsi Commission;
3. Undang-undang No. 25 Tahun 2010 tentang Pejabat Publik 3. Law No. 25 of 2010 concerning Public Officials;
4. Surat Keputusan Direksi No. 006/DIV-KEP/DIR/VII/2019 4. Board of Directors Decree No. 006/DIV-KEP/DIR/VII/2019
Tentang Pengendalian Gratifikasi di Lingkungan PT. BSG. concerning Gratification Control within PT BSG;
5. Surat Keputusan Direksi No. 005/DIV-KEP/DIR/III/2018 5. Board of Directors Decree No. 005/DIV-KEP/DIR/III/2018
Tentang Pedoman Penanganan Benturan Kepentingan. concerning Guidelines for Handling Conflicts of Interest;
6. Surat Keputusan Direksi No. 106a/SK/DIR/VIII/2017 Tentang 6. Board of Directors Decree No. 106a/SK/DIR/VIII/2017
Pelaksanaan Pengelolaan Laporan Harta Kekayaan concerning the Implementation of State Officials’ Asset
Penyelenggara Negara (LHKPN) di BSG. Disclosure (LHKPN) Management within BSG;
7. Peraturan Direksi No.008a/PBSG-KEP/DIR/XI/2021 Tentang 7. Board of Directors Regulation No. 008a/PBSG-KEP/DIR/
Standar Sistem Manajemen Anti Penyuapan. XI/2021 concerning the Anti-Bribery Management System
Standard.
8. Manajemen dan seluruh pegawai wajib untuk memahami, 8. All management and employees are required to understand,
melaksanakan dan mendukung kebijakan anti korupsi dan implement, and support the anti-corruption and gratification
pengendalian gratifikasi dengan penuh tanggung jawab dan control policies responsibly and without exception.
tanpa pengecualian.
Tata Kelola Perusahaan
Good Corporate Governance
Page 740
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Implementasi Kebijakan Anti Korupsi dan Pengendalian
Gratifikasi
Implementation of Anti-Corruption Policy and Gratification
Control
Upaya untuk meningkatkan kebijakan anti korupsi dan Efforts to strengthen anti-corruption policies and gratification
pengendalian gratifikasi dalam lingkungan BSG antara lain: control within BSG include the following:
Pakta Integritas Integrity Pact
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sebagai bagian dari implementasi Strategi Antifraud, BSG As part of the Anti-Fraud Strategy implementation, BSG requires
mewajibkan seluruh Manajemen dan pegawai perusahaan untuk all management and employees to prepare and sign an Integrity
menyusun dan menandatangani pernyataan Pakta Integritas Pact periodically on an annual basis. The Integrity Pact reflects
secara berkala setiap tahun. Pakta Integritas tersebut merupakan an individual commitment to uphold integrity, comply with
wujud komitmen individu dalam menjunjung tinggi prinsip applicable regulations, and reject all forms of fraudulent activities.
integritas, kepatuhan terhadap ketentuan yang berlaku, serta This requirement serves as a key instrument in strengthening
penolakan terhadap segala bentuk tindakan fraud. Kewajiban the anti-fraud culture within the Bank, while ensuring that all
penyusunan Pakta Integritas ini menjadi salah satu instrumen employees maintain aligned awareness and responsibility in
dalam memperkuat budaya antifraud di lingkungan Perseroan, supporting the implementation of good corporate governance.
sekaligus memastikan bahwa seluruh karyawan memiliki
kesadaran dan tanggung jawab yang selaras dalam mendukung
penerapan tata kelola perusahaan yang baik.
Sistem Manajemen Anti Penyuapan (SMAP) Anti-Bribery Management System (ABMS)
740
BSG mengharuskan pegawai untuk mematuhi kebijakan anti BSG requires all employees to comply with anti-bribery policies
penyuapan dan sistem manajemen anti penyuapan, jika terjadi and the Anti-Bribery Management System. Any non-compliance
ketidakpatuhan maka BSG berhak untuk mendisiplinkan pegawai may result in disciplinary actions. To enhance awareness of anti-
tersebut. Dalam rangka meningkatkan awereness terkait anti bribery practices, employees participate in structured training
penyuapan sehingga pegawai BSG mengikuti pelatihan dan and awareness programs in accordance with the annual training
penyuluhan yang memadai dan tepat sesuai dengan kalender calendar. The anti-bribery policy is accessible to both employees
diklat tahunan. Kebijakan anti penyuapan tersedia bagi pegawai and business partners through BSG internal and external
dan rekan bisnis dan dapat diakses melalui saluran komunikasi communication channels, including the official website (www.
internal dan eksternal BSG (Website www.banksulutgo.co.id dan banksulutgo.co.id) and social media platforms.
sosial media).
Penerapan LHKPN Implementation of LHKPN
BSG telah menyusun kebijakan mengenai LHKPN pada tahun BSG established its LHKPN (State Officials’ Asset Disclosure)
2015, yaitu BPP tentang Peraturan Pelaksanaan Pengelolaan policy in 2015 through internal regulation No. 146/SK/DIR/
Laporan Harta Kekayaan Penyelenggara Negara (LHKPN) XII/2015. Following the issuance of KPK Regulation No. 7 of
di Lingkungan PT BSG No. 146/SK/DIR/XII/2015. Namun 2016 regarding procedures for reporting, announcement, and
sehubungan dengan terjadinya perubahan Peraturan KPK No. examination of asset disclosures, BSG revised the policy in 2017
7 Tahun 2016 tentang Tata Cara Pendaftaran, Pengumuman, through Compliance Director Decree No. 106a /SK-KEP /DIR /
dan Pemeriksaan Harta Kekayaan Penyelenggara Negara, VIII/2017. Subsequently, BSG expanded internal LHKPN reporting
maka pada tahun 2017 dilakukan revisi atas Surat Keputusan requirements across multiple positions, including Managers,
Direksi No. 146/SK/DIR/XII/2015 menjadi Surat Keputusan Assistant Managers, Cash Coordinators, Auditors, Credit Account
Direktur Kepatuhan No. 106a/SK-KEP/DIR/VIII/2017 tentang Officers, and Loan Reviewers.
Peraturan Pelaksanaan Pengelolaan Laporan Harta Kekayaan
Penyelenggara Negara (LHKPN) di Lingkungan PT BSG.
Menindaklanjuti Surat Keputusan Direktur Kepatuhan di atas,
Manajemen BSG melakukan perluasan pelaporan LHKPN
secara internal dengan lintas jabatan mencakup Manager,
Ass. Manager, Koordinator Kas, Auditor, Account Officer Kredit,
hingga ke tingkat Loan Reviewer.
2025 Laporan Tahunan
Annual Report
Page 741
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Sosialisasi dan internalisasi Socialization and Internalization
Pelaksanaan sosialisasi dan internalisasi nilai-nilai antikorupsi The implementation of anti-corruption values and gratification
dan pengendalian gratifikasi dilakukan melalui sosialisasi dan control is carried out through regular socialization programs
e-learning. and e-learning initiatives to ensure continuous awareness and
understanding among employees.
Pelaporan terkait Tindak Korupsi dan Reporting Mechanism for Corruption and
Pengendalian Gratifikasi Gratification Control
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Untuk mendukung implementasi kebijakan antikorupsi, BSG telah To support the implementation of anti-corruption policies, BSG
memiliki Whistleblowing System (WBS) sebagai sarana pelaporan has established a Whistleblowing System (WBS) as a reporting
bagi internal BSG maupun pihak eksternal. channel accessible to both internal and external parties.
Transaksi Afiliasi dan Transaksi Benturan
Kepentingan
Affiliated Transactions and Conflict of Interest
Transactions
741
Pengungkapan transaksi afiliasi dan benturan kepentingan The disclosure of affiliated transactions and conflict of interest
adalah upaya pemenuhan terhadap Peraturan Otoritas Jasa transactions is carried out in compliance with Otoritas Jasa
Keuangan No. 42/POJK.04/2020 Tentang Transaksi Afiliasi dan Keuangan Regulation No. 42/POJK.04/2020 concerning Affiliated
Transaksi Benturan Kepentingan. Sepanjang tahun 2025 tidak Transactions and Conflict of Interest Transactions. Throughout
terdapat transaksi afiliasi yang telah dilaksanakan Bank sesuai 2025, the Bank did not engage in any affiliated transactions as
dengan Peraturan Otoritas Jasa Keuangan di atas. defined under the aforementioned regulation.
Dalam hal terjadi benturan kepentingan antara Bank dan In the event of a conflict of interest between the Bank and its
pemilik Bank, anggota Direksi, anggota Dewan Komisaris, shareholders, members of the Board of Directors, members of
Pejabat Eksekutif dan/atau pihak lain yang terkait dengan Bank the Board of Commissioners, Executive Officers, and/or other
maka anggota Direksi, anggota Dewan Komisaris, dan Pejabat related parties, such parties are prohibited from taking any
Eksekutif dilarang mengambil tindakan yang dapat merugikan actions that may harm or reduce the Bank’s interests. Disclosure
atau mengurangi keuntungan Bank Pengungkapan mengenai of transactions involving conflicts of interest shall, at a minimum,
transaksi yang mengandung benturan kepentingan, paling sedikit include the name and position of the party with the conflict
mencakup nama dan jabatan pihak yang memiliki benturan of interest, the name and position of the decision-maker for
kepentingan, nama dan jabatan pengambil keputusan transaksi such transactions, the type and value of the transaction, and
yang mengandung benturan kepentingan, jenis transaksi, relevant explanations. During 2025, the Bank did not have any
nilai transaksi, dan keterangan. Selama tahun 2025, Bank tidak transactions involving conflicts of interest.
memiliki transaksi yang mengandung Benturan Kepentingan.
Tata Kelola Perusahaan
Good Corporate Governance
Page 742
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Permasalahan Hukum
Legal Issues
Perkara hukum yang dihadapi BSG selama tahun 2025 terdiri dari Legal cases faced by BSG in 2025 consist of civil cases that are
perkara perdata yang masih dalam proses penyelesaian sesuai currently under resolution in accordance with applicable legal
dengan ketentuan hukum yang berlaku. procedures.
Nomor Perkara Putusan Perkara
No.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Case Reference Case Status
1. Perkara Perdata No. 7/PDT.G/2023/PN Tmt tanggal 8 Menunggu putusan Peninjauan Kembali (PK) dari Mahkamah
Agustus 2023 Agung
Civil Case No. 7/PDT.G/2023/PN Tmt dated August 8, 2023 Awaiting judicial review (PK) decision from the Supreme Court
2. Perkara Perdata Bantahan No. 85/Pdt.Bth/2025/PN Gto Dalam proses persidangan di Pengadilan Negeri Gorontalo
tanggal 30 Oktober 2025 Ongoing trial at Gorontalo District Court
Civil Objection Case No.85/Pdt.Bth/2025/PN Gto dated
October 30, 2025
3. Perkara Perdata No. 94/PDT.G/2025/PN Gto tanggal 13 Dalam proses persidangan di Pengadilan Negeri Gorontalo
November 2025 Ongoing trial at Gorontalo District Court
Civil Case No. 94/PDT.G/2025/PN Gto dated November
13, 2025
4. Perkara Perdata No. 560/Pdt.G/2025/PN Mnd tanggal 15 Dalam proses persidangan di Pengadilan Negeri Manado
September 2025 Civil Ongoing trial at Manado District Court
Case No. 560/Pdt.G/2025/PN Mnd dated September 15,
2025
742 5. Perkara Perdata No. 735/Pdt.G/2025/PN Mnd tanggal 25 Dalam proses persidangan di Pengadilan Negeri Manado
November 2025 Ongoing trial at Manado District Court
Civil Case No. 735/Pdt.G/2025/PN Mnd dated November
25, 2025
6. Perkara Perdata No. 26/PDT.G/2025/PN Tmt tanggal 16 Dalam proses persidangan di Pengadilan Negeri Tilamuta
Desember 2025 Ongoing trial at Tilamuta District Court
Civil Case No. 26/PDT.G/2025/PN Tmt dated December
16, 2025
2025 Laporan Tahunan
Annual Report
Page 743
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Perkara Pidana
Criminal Cases
Sepanjang tahun 2025, BSG terlibat dalam beberapa kasus Sepanjang tahun 2025, BSG terlibat dalam beberapa kasus
pidana di mana Perusahaan bertindak sebagai pihak pelapor, pidana di mana Perusahaan bertindak sebagai pihak pelapor,
sebagai bagian dari upaya untuk melindungi kepentingannya sebagai bagian dari upaya untuk melindungi kepentingannya
dan menegakkan kepatuhan terhadap hukum dan peraturan dan menegakkan kepatuhan terhadap hukum dan peraturan
yang berlaku. Semua kasus saat ini sedang ditinjau dan diproses yang berlaku. Semua kasus saat ini sedang ditinjau dan diproses
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
oleh otoritas terkait sesuai dengan prosedur hukum yang berlaku. oleh otoritas terkait sesuai dengan prosedur hukum yang berlaku.
Nomor Perkara Putusan Perkara
No.
Case Reference Case Status
1. Laporan Kepolisian pada Kepolisian Resor Gorontalo Utara Dalam proses penyelidikan
tanggal 10 April 2025 Under investigation
Police report filed with North Gorontalo Police on April 10,
2025
2. Laporan Kepolisian pada Kepolisian Daerah Sulawesi Utara Dalam proses pelimpahan ke Kejaksaan Tinggi Sulawesi Utara
tanggal 29 April 2025 In the process of transfer to the North Sulawesi High
Police report filed with North Sulawesi Regional Police on Prosecutor’s Office
April 29, 2025
3. Laporan Kepolisian pada Kepolisian Resor Boalemo Dalam proses penyidikan
tanggal 2 Mei 2025 Under investigation (investigation stage)
Police report filed with Boalemo Police on May 2, 2025
4. Laporan Kepolisian pada Kepolisian Resor Kotamobagu Dalam proses penyidikan
tanggal 22 Mei 2025 Under investigation (investigation stage) 743
Police report filed with Kotamobagu Police on May 22,
2025
Tata Kelola Perusahaan
Good Corporate Governance
Page 744
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Perkara Perselisihan Hubungan Industrial
Industrial Relations Disputes
Sepanjang tahun 2025, BSG tidak menghadapi perkara Throughout 2025, BSG did not face any industrial relations
perselisihan hubungan industrial. disputes.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Perkara Penting & Sanksi Administratif
Material Cases & Administrative Sanctions
Perkara Penting yang dihadapi oleh Anggota Material Cases Involving Members of
Direksi dan Anggota Dewan Komisaris the Board of Directors and Board of
Commissioners
Sepanjang tahun 2025, Direksi dan Dewan Komisaris yang sedang Throughout 2025, the members of the Board of Directors and
menjabat tidak pernah terlibat dalam perkara penting apapun. Board of Commissioners in office were not involved in any
material legal cases.
Sanksi Administratir dari Otoritas Jasa Administrative Sanctions from the Financial
744 Keuangan Services Authority (OJK)
Sepanjang tahun 2025, Direksi dan Dewan Komisaris tidak Throughout 2025, the Board of Directors and Board of
mendapatkan sanksi administratif dari OJK yang dapat Commissioners did not receive any administrative sanctions
mempengaruhi kelangsungan usaha BSG. from the Financial Services Authority (OJK) that could affect the
sustainability of BSG business operations.
Sanksi Pelanggaran Hukum terkait Masalah Legal Sanctions Related to Employment and
Ketenagakerjaan/ Kepailitan Bankruptcy Matters
Sepanjang tahun 2025, Perseroan tidak pernah menerima sanksi Throughout 2025, the Company did not receive any sanctions
berdasarkan putusan pengadilan yang telah memiliki kekuatan based on final and binding court decisions, whether related to
hukum tetap, baik yang terkait dengan aspek ketenagakerjaan employment or bankruptcy matters. This reflects the Company’s
maupun kepailitan. Hal ini mencerminkan komitmen Perseroan commitment to conducting its business activities in compliance
dalam menjalankan kegiatan usaha sesuai dengan ketentuan with applicable laws and regulations, as well as the implementation
peraturan perundang-undangan yang berlaku serta penerapan of prudential principles and good corporate governance.
prinsip kehati-hatian dan tata kelola perusahaan yang baik.
2025 Laporan Tahunan
Annual Report
Page 745
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Sanksi terkait Peristiwa Penting Sanctions Related to Material Events
Sepanjang tahun 2025, tidak pernah menerima sanksi dari Throughout 2025, the Company did not receive any sanctions
regulator terkait keterlambatan atau tidak dilaksanakannya from regulators related to delays or failure to disclose material
pengumuman atas peristiwa penting dalam jangka waktu yang events within the prescribed timeframe. This demonstrates the
telah ditetapkan. Hal ini menunjukkan komitmen Perseroan dalam Company’s commitment to regulatory compliance, particularly
menjaga kepatuhan terhadap ketentuan yang berlaku, khususnya in terms of disclosure, and supports the implementation of
dalam aspek keterbukaan informasi, serta mendukung penerapan transparency principles in good corporate governance.
prinsip transparansi dalam tata kelola perusahaan yang baik.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sanksi terkait Peraturan Pencatatan Sanctions Related to Listing Regulations
Sepanjang tahun 2025, tidak pernah menerima sanksi terkait Throughout 2025, the Company did not receive any sanctions
pelanggaran atas peraturan pencatatan dari regulator. Perseroan related to violations of listing regulations from regulators. The
senantiasa berupaya untuk mematuhi seluruh ketentuan, regulasi, Company consistently strives to comply with all applicable
dan peraturan pencatatan yang berlaku, termasuk ketentuan rules, regulations, and listing requirements, including disclosure
mengenai keterbukaan informasi dan persyaratan lainnya. obligations and other relevant provisions.
Komitmen tersebut mencerminkan konsistensi Perseroan dalam This commitment reflects the Company’s consistency in
menjaga kepatuhan serta mendukung penerapan prinsip maintaining compliance and supporting the implementation of
transparansi dan tata kelola perusahaan yang baik. transparency and good corporate governance principles.
Sanksi terkait Perpajakan Tax-Related Sanctions
Sepanjang tahun 2025, tidak terdapat perkara perpajakan. Throughout 2025, there were no tax-related cases. BSG remains
BSG tetap berkomitmen untuk memenuhi seluruh kewajiban committed to fulfilling all tax obligations in a timely manner and
745
perpajakan secara tepat waktu dan sesuai dengan ketentuan in accordance with applicable regulations.
yang berlaku.
Tata Kelola Perusahaan
Good Corporate Governance
Page 746
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Akses Informasi dan Data Perusahaan
Access to Corporate Information and Data
Sarana Komunikasi Stakeholder
Stakeholder Communication Channels
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
BSG senantiasa menjalin kerja sama dan interaksi dengan BSG consistently maintains cooperation and engagement with its
stakeholder melalui mekanisme yang formal, terstruktur, dan stakeholders through formal, structured mechanisms tailored to
sesuai dengan tingkat keterlibatan yang diperlukan. Hubungan the required level of involvement. Relationships with stakeholders
dengan Stakeholder, seperti regulator, Pemegang Saham, such as regulators, shareholders, investors, customers, business
investor, nasabah, mitra Kerja, pegawai dan masyarakat, dikelola partners, employees, and the public are managed in a coordinated
secara terkoordinasi oleh fungsi terkait, antara lain Sekretaris manner by relevant functions, including the Corporate Secretary.
Perusahaan.
Selain itu, unit kerja lainnya turut berperan dalam melakukan In addition, other business units also play a role in communicating
komunikasi dengan stakeholder sesuai dengan tugas dan with stakeholders in accordance with their respective duties
tanggung jawab masing-masing, sehingga tercipta sinergi dalam and responsibilities, thereby creating synergy in information
penyampaian informasi dan pengelolaan hubungan eksternal. dissemination and external relationship management.
Dalam mendukung efektivitas komunikasi tersebut, Perseroan To support the effectiveness of such communication, the
menyediakan berbagai saluran komunikasi yang dapat diakses Company provides various communication channels that are
oleh pemangku kepentingan. Hal ini bertujuan untuk memastikan accessible to stakeholders. This is intended to ensure that
746
penyampaian informasi Perseroan dapat dilakukan secara tepat corporate information is delivered in a timely, transparent, and
waktu, transparan, dan berkesinambungan. sustainable manner.
Uraian Kepentingan Sarana Komunikasi
Description Interest Communication Channels
Regulator Pelaksanaan tata kelola » Laporan berkala (bulanan, triwulan, dan tahunan)
Regulators perusahaan yang baik. » RUPS
Implementation of good corporate » Laporan perubahan kepemilikan saham
governance. » Laporan keuangan
» Laporan tahunan dan keberlanjutan
» Periodic reports (monthly, quarterly, annual)
» General Meeting of Shareholders (GMS)
» Share ownership change reports
» Financial statements
» Annual and Sustainability Reports
Pemegang Saham Kinerja finansial dan pelaksanaan » Laporan pemegang saham
Shareholders tata kelola perusahaan yang baik. » RUPS
Financial performance and » Laporan perubahan kepemilikan saham
implementation of good corporate » Laporan keuangan
governance. » Courtesy call dengan pengurus
» Shareholder reports
» GMS
» Share ownership change reports
» Financial statements
» Courtesy calls with Management
2025 Laporan Tahunan
Annual Report
Page 747
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Uraian Kepentingan Sarana Komunikasi
Description Interest Communication Channels
Investor Kinerja finansial dan pelaksanaan » Laporan tahunan dan keberlanjutan
Investors tata kelola perusahaan yang baik. » RUPS
Financial performance and » Media sosial
implementation of good corporate » Website BSG
governance. » Courtesy call dengan pengurus
» Conference call
» Annual and Sustainability Reports
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
» GMS
» Social media
» BSG website
» Courtesy calls with Management
» Conference calls
Nasabah dan Mitra Kerja Informasi dan data, antara lain » Laporan tahunan dan keberlanjutan
Customers and Business mengenai kondisi finansial dan » Media sosial
Partners produk. » Media cetak
Information and data, including » Website BSG
financial condition and products. » Contact Center
» Annual and Sustainability Reports
» Social media
» Printed media
» BSG website
» Contact Center
Masyarakat Informasi dan data, antara lain » Laporan tahunan dan keberlanjutan
Public mengenai kondisi finansial dan » Media sosial
747
produk. » Media cetak
Information and data, including » Website BSG
financial condition and products. » Contact Center
» Annual and Sustainability Reports
» Social media
» Printed media
» BSG website
» Contact Center
Pegawai Hal-hal yang terkait dengan » Komunikasi internal Bank
Employees kesejahteraan, hak dan kewajiban » Internal Bank communication
pekerja.
Matters related to employee
welfare, rights, and obligations.
Tata Kelola Perusahaan
Good Corporate Governance
Page 748
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Informasi dan Transparansi Produk dan Layanan
Product and Service Information Transparency
BSG telah memberikan informasi mengenai produk dan layanan BSG has provided information on its products and services
sesuai dengan ketentuan regulator secara transparan, akurat, in accordance with regulatory requirements in a transparent,
dan terkini. Adapun sarana-sarana yang digunakan untuk accurate, and up-to-date manner. The channels utilized to
mempermudah nasabah dalam mendapatkan informasi tersebut facilitate customer access to such information include:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
antara lain:
1. Situs web resmi dan akun media sosial resmi yang menyajikan 1. The official website and official social media accounts, which
informasi lengkap dan terkini terkait segala produk, layanan, present comprehensive and up-to-date information on
serta program; products, services, and programs;
2. Leaflet, brosur, TV Plasma, x-banner atau bentuk tertulis 2. Printed materials such as leaflets, brochures, plasma TV
lain di setiap kantor cabang BSG di seluruh Indonesia displays, x-banners, and other written media available at
yang memuat informasi produk bank untuk mempermudah all BSG branch offices across Indonesia, providing product
pemahaman nasabah; information to enhance customer understanding;
3. Frontliner, di seluruh kantor Cabang/Cabang Pembantu yang 3. Frontline personnel at all branch and sub-branch offices,
antusias memberikan informasi produk/layanan serta solusi who actively provide information on products and services,
yang dibutuhkan oleh nasabah. as well as tailored solutions to meet customer needs.
Sarana Informasi dan Data Perusahaan
Corporate Information and Data Facilities
748
Pengelolaan Situs Web Website Management
Bank memiliki situs web resmi sebagai portal korporasi yang dapat The Bank maintains an official website as its corporate portal,
diakses melalui www.banksulutgo.co.id. Situs web ini tersedia accessible at www.banksulutgo.co.id. The website is available
dalam 2 (dua) bahasa, yakni Bahasa Indonesia dan Bahasa in two languages, Indonesian and English, and provides a wide
Inggris, dan menyajikan berbagai informasi umum yang berkaitan range of general information related to the Bank’s profile and
dengan profil Bank dan informasi korporasi lainnya. Bank secara other corporate information. The Bank regularly updates its
berkala memperbarui situs web untuk senantiasa memberikan website to ensure the availability of up-to-date information for
informasi terbaru kepada para pemangku kepentingan serta stakeholders, as well as to comply with applicable laws and
dalam rangka memenuhi peraturan perundang-undangan yang regulations. The website also provides contact details, including
berlaku. Situs web Bank juga menyediakan nomor kontak serta telephone numbers, email addresses, and mailing addresses, to
alamat email dan pos yang dapat dihubungi untuk komunikasi facilitate further communication with stakeholders.
selanjutnya dengan para pemangku kepentingan.
Jejaring Sosial Social Media
Di era digital ini, media sosial menjadi ruang berbagi opini dan In the digital era, social media has become a key platform for
mencari informasi untuk publik. Kemudahan dan kecepatan public information sharing and opinion exchange. The ease
mengakses informasi terbaru di mana pun menjadikan media and speed of accessing up-to-date information anytime and
sosial sebagai pilihan publik. Perkembangan baik ini pun anywhere have made social media a preferred channel for the
mengarahkan Bank untuk menyediakan akses informasi dan public. In response to this development, the Bank provides
komunikasi melalui media sosial resmi Bank, yaitu: access to information and communication through its official
social media channels:
2025 Laporan Tahunan
Annual Report
Page 749
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Kanal Media Sosial yang dimiliki oleh Bank dikelola dan The Bank’s social media platforms are managed and regularly
diperbaharui secara rutin oleh tim Sekretaris Perusahaan yang updated by the Corporate Secretary function, featuring various
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
memuat tentang berbagai informasi atas kegiatan atau aktivitas information on the Bank’s latest activities and initiatives.
terkini yang dilakukan oleh Bank.
Laporan Tahunan Annual Report
Bank mengungkapkan informasi keuangan, informasi penting The Bank discloses financial information, material information,
maupun hal-hal lainnya yang menyangkut Bank dalam Laporan and other relevant matters through its Annual Report and
Tahunan dan Laporan Keuangan. Laporan-laporan tersebut dapat Financial Statements. These reports are accessible via the Bank’s
diakses melalui situs web Bank dengan alamat www.banksulutgo. website at www.banksulutgo.co.id as well as in printed form. The
co.id maupun dalam bentuk cetak. Adapun jenis laporan yang types of reports regularly published by the Bank on an annual
dipublikasikan oleh Bank secara regular setiap tahunnya meliputi basis include the Annual Financial Statements, Interim Financial
Laporan Keuangan Tahunan, Laporan Keuangan Interim, Laporan Statements, Annual Report, Corporate Governance Report,
Tahunan, Laporan Pelaksanaan Tata Kelola Perusahaan, Laporan Sustainability Report, Disclosure Report, and other relevant
Keberlanjutan, Laporan Keterbukaan Informasi, dan lainnya. reports.
Daftar Siaran Pers 2025
Press Realeses in 2025 749
Sepanjang tahun 2025, BSG secara konsisten menerbitkan Throughout 2025, BSG consistently issued various press releases
berbagai siaran pers yang mencakup informasi strategis, kinerja covering strategic information, financial performance, corporate
keuangan, kegiatan korporasi, serta inisiatif lainnya sebagai activities, and other initiatives as part of its commitment to public
bentuk keterbukaan informasi kepada masyarakat. Siaran pers disclosure. These press releases form part of the implementation
yang dilakukan BSG merupakan bagian dari penerapan prinsip of Good Corporate Governance, particularly the principle of
Tata Kelola Perusahaan yang Baik, khususnya prinsip transparansi. transparency. Throughout 2025, the press releases issued by
Selama tahun 2025 siaran pers yang dilakukan oleh BSG antara BSG include the following:
lain:
Tanggal Siaran Pers
No
Date Press Release
1 7 Maret 2025 Media Gathering Q1 bersama Wartawan Media Ekonomi, sekaligus buka puasa bersama
March 7, 2025 Q1 Media Gathering with economic journalists, including a joint iftar event
2 26 Maret 2025 Liputan khusus Hari Raya Idul Fitri
March 26, 2025 Special coverage for Eid al-Fitr
3 9 April 2025 Liputan khusus dalam rangka RUPS BSG
April 9, 2025 Special coverage for BSG Annual General Meeting (AGM)
4 14 April 2025 Liputan khusus hearing DPRD
April 14, 2025 Special coverage of Regional House (DPRD) hearing
5 21 April 2025 Liputan khusus kegiatan POLDA
April 21, 2025 Special coverage of Regional Police (POLDA) activities
6 14 Mei 2025 Liputan khusus terkait publikasi negatif
May 14, 2025 Special coverage addressing negative publicity
Tata Kelola Perusahaan
Good Corporate Governance
Page 750
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Tanggal Siaran Pers
No
Date Press Release
7 30 Juli 2025 Liputan khusus capaian Semester I
July 30, 2025 Special coverage of first semester performance achievements
8 17 November 2025 Liputan khusus Media Ekonomi Ngabuburit
November 17, 2025 Fest Special coverage of Economic Media Ngabuburit Fest
9 19 Desember 2025 Liputan khusus dalam rangka Natal dan Tahun Baru 2025
December 19, 2025 Special coverage for Christmas and New Year 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Komunikasi dengan Regulator
Communication with Regulators
Sebagai bagian dari industri perbankan, Bank berkewajiban As part of the banking industry, the Bank is required to submit
untuk menyampaikan laporan periodik dan keterbukaan informasi periodic reports and disclosures to the Financial Services
kepada OJK dan Bank Indonesia. Di sepanjang tahun 2025, Bank Authority (OJK) and Bank Indonesia. Throughout 2025, the Bank
telah menyampaikan Laporan-laporan korespondensi kepada has consistently submitted correspondence reports to both OJK
OJK dan Bank Indonesia. and Bank Indonesia.
Keterbukaan Informasi Frekuensi
No.
Information Disclosure Frequency
750 1
Laporan Neraca (Triwulan) 4 kali
Balance Sheet Report (Quarterly) 4 times
Laporan Tahunan 1 kali
2
Annual Report 1 time
Laporan Tata Kelola 2 kali
3
Governance Report 2 times
Laporan XBRL 2 kali
4
XBRL Report 2 times
Laporan SBDK 4 kali
5
Prime Lending Rate Report (SBDK) 4 times
Laporan Neraca (Bulanan) 12 kali
6
Balance Sheet Report (Monthly) 12 times
Laporan Laba Rugi 12 kali
7
Income Statement Report 12 times
Komitmen Kontijensi 12 kali
8
Contingent Commitments Report 12 times
Laporan Penggunaan Dana Hasil Penawaran Umum 1 kali
9
Report on the Use of Proceeds from Public Offering 1 time
Laporan Hasil Pemeringkatan Tahunan/Fitch Rating 1 kali
10
Annual Rating Report (Fitch Rating) 1 time
Penelaahan atas Laporan Keuangan Tengah Tahunan 2022 1 kali
11
Review of Interim Financial Statements 2022 1 time
Laporan Realisasi Rencana Bisnis 4 kali
12
Business Plan Realization Report 4 times
Laporan Pengawasan Realisasi Rencana Bisnis 2 kali
13
Supervisory Report on Business Plan Realization 2 times
2025 Laporan Tahunan
Annual Report
Page 751
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Kode Etik
Code of Ethics
Kode etik adalah suatu sistem norma, nilai dan juga aturan The Code of Ethics is a system of norms, values, and written
profesional tertulis yang secara tegas menyatakan perbuatan professional standards that clearly define acceptable and
apa saja yang benar atau salah, perbuatan apa yang harus unacceptable conduct, including actions that must be performed
dilakukan dan perbuatan apa yang harus dihindari. Secara and those that must be avoided. In essence, the Code of Ethics
singkatnya definisi kode etik yaitu suatu pola aturan, tata cara, serves as a guideline for ethical behavior in carrying out activities
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tanda, pedoman etis ketika melakukan suatu kegiatan atau suatu or professional duties. BSG places significant importance on
pekerjaan. BSG memandang penting dan memberikan perhatian the implementation of the Code of Ethics and has therefore
yang khusus terhadap penerapan kode etik. Oleh sebab itu BSG established a Code of Conduct that serves as a guideline for all
telah menetapkan Kode Etik (Code of Conduct) yang menjadi Bank personnel in building relationships with stakeholders.
pedoman insan bank dalam membangun hubungan dengan para
pemangku kepentingan (stakeholders).
Di samping itu, kode etik merupakan salah satu perangkat Furthermore, the Code of Ethics is one of the key instruments
yang ditetapkan Bank dalam menjaga dan meningkatkan adopted by the Bank to maintain and enhance the integrity of all
integritas seluruh insan Bank pada kerangka penerapan tata personnel within the framework of Good Corporate Governance,
kelola sehingga pengimplementasiannya dapat dilakukan ensuring consistent implementation. To enforce the Code of
secara konsisten. Dalam rangka menegakkan kode etik, Pejabat Ethics, Executive Officers demonstrate their commitment to the
eksekutif telah menyampaikan komitmen kepada Direksi melalui Board of Directors through the annual signing of an Integrity
penandatanganan pernyataan Integritas yang diperbaharui Statement. This initiative is intended to position Executive Officers
setiap tahunnya. Melalui upaya ini diharapkan Pejabat eksekutif as role models for employees at all levels of the organization.
dapat menjadi role model bagi jajaran di bawahnya.
751
Pokok-Pokok Kode Etik
Key Principles of the Code of Ethics
Benturan Kepentingan Conflict of Interest
Benturan kepentingan adalah suatu kondisi di mana pegawai A conflict of interest refers to a condition where employees or
dan pengurus Bank dalam menjalankan tugas dan kewajibannya management, in performing their duties and responsibilities,
mempunyai kepentingan di luar kepentingan dinas, baik yang have interests outside their official duties whether personal,
menyangkut kepentingan pribadi, keluarga, maupun kepentingan familial, or related to other parties that may impair their objectivity
pihak- pihak lain sehingga pegawai dan pengurus Bank tersebut in decision-making in accordance with the authority granted by
dimungkinkan kehilangan objektivitasnya dalam mengambil the Bank.
keputusan dan kebijakan sesuai kewenangan yang telah
diberikan Bank kepadanya.
Kerahasiaan Confidentiality
Pegawai dan pengurus Bank harus mengetahui dan menyadari Employees and management must understand and acknowledge
bahwa seluruh informasi mengenai Bank dan nasabah yang that all information relating to the Bank and its customers is
diketahuinya bersifat rahasia dan oleh karenanya wajib menjaga confidential and must therefore be safeguarded at all times.
kerahasiaan informasi tersebut.
Tata Kelola Perusahaan
Good Corporate Governance
Page 752
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Penyalahgunaan Jabatan Abuse of Authority
Pegawai dan pengurus Bank dilarang menyalahgunakan Employees and management are prohibited from misusing their
wewenang dan mengambil keuntungan baik langsung maupun authority or deriving direct or indirect benefits from information
tidak langsung, dari pengetahuan yang diperoleh dari kegiatan obtained through the Bank’s business activities for personal,
bisnis Bank untuk keuntungan pribadi, keuntungan anggota family, or related third-party interests.
keluarganya, dan keuntungan bagi pihak-pihak lain yang terkait
dengan pegawai dan atau pengurus yang bersangkutan.
Integritas dan Akurasi Data Bank Integrity and Accuracy of Bank Data
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. Seluruh pegawai dan pengurus Bank, baik atas inisiatif 1. All employees and management, whether acting on their
sendiri, perintah atasan maupun atas permintaan siapapun, own initiative, under instruction, or at the request of any
tidak diperkenankan untuk membukukan, mengubah, dan party, are prohibited from recording, altering, or deleting
atau menghapus data secara tidak benar, menyesatkan atau data inaccurately, misleadingly, or in a manner that obscures
sengaja mengaburkan suatu transaksi; transactions;
2. Seluruh pegawai dan pengurus Bank harus mengikuti 2. All employees and management must comply with
prosedur standar yang telah ditetapkan oleh Bank, di mana established standard procedures, whereby any data
semua perubahan atau penghapusan data hanya dapat modification or deletion may only be carried out with proper
dilakukan dengan otorisasi dari pejabat yang bertanggung authorization from responsible officials;
jawab;
3. Seluruh pegawai dan pengurus Bank dilarang melakukan 3. All employees and management are prohibited from
kecurangan dengan memanipulasi kuitansi/bukti committing fraud, including manipulation of receipts,
pengeluaran biaya, kuitansi pengobatan dan atau kuitansi expense claims, medical bills, or other documents that may
dokter yang punya hubungan khusus sehingga menimbulkan result in unreasonable costs.
biaya yang tidak wajar.
752 Integritas Sistem Perbankan Integrity of the Banking System
Pegawai dan pengurus Bank baik secara individu maupun Employees and management, both individually and collectively,
bersama-sama senantiasa berupaya untuk tidak terlibat dalam must avoid any actions that may weaken or undermine the
hal-hal yang dapat melemahkan atau menurunkan integritas integrity of the banking system in Indonesia.
sistem perbankan di Indonesia.
Pemberlakuan Kode Etik
Implementation of the Code of Ethics
Penerapan Kode Etik bertujuan untuk membangun budaya kerja The implementation of the Code of Ethics aims to foster a work
yang menjunjung tinggi kejujuran, transparansi, akuntabilitas, culture that upholds honesty, transparency, accountability,
tanggung jawab, independensi, serta kewajaran dalam setiap responsibility, independence, and fairness in all operational
aktivitas operasional Bank. Selain itu, Kode Etik juga mengatur activities of the Bank. In addition, the Code of Ethics governs
hubungan kerja yang harmonis baik secara internal maupun harmonious working relationships both internally and with
dengan pemangku kepentingan, serta mencegah terjadinya stakeholders, while preventing conflicts of interest, abuse of
benturan kepentingan, penyalahgunaan wewenang, dan authority, and actions that may harm the Bank. The Code of Ethics
tindakan yang dapat merugikan Bank. Kode Etik merupakan serves as a behavioral guideline containing values, principles,
pedoman perilaku yang berisi standar nilai, prinsip, dan etika and ethical standards that must be adhered to by the Board of
yang wajib dipatuhi oleh Direksi, Dewan Komisaris, dan seluruh Directors, the Board of Commissioners, and all BSG employees. It
pegawai BSG. Kode Etik ini menjadi landasan dalam menjalankan forms the foundation for carrying out duties and responsibilities
tugas dan tanggung jawab secara profesional, berintegritas, serta in a professional and ethical manner, aligned with the principles
selaras dengan prinsip Tata Kelola Perusahaan yang Baik. of Good Corporate Governance.
2025 Laporan Tahunan
Annual Report
Page 753
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Kode Etik yang Berhubungan dengan Anti Korupsi
Code of Ethics Related to Anti-Corruption
Dalam rangka mendukung program pencegahan korupsi serta In supporting anti-corruption initiatives and strengthening
memperkuat penerapan Tata Kelola Perusahaan yang Baik, BSG the implementation of Good Corporate Governance, BSG
telah menetapkan kebijakan pengendalian gratifikasi melalui has established a gratuity control policy through Board of
Surat Keputusan Direksi Nomor 006/DIV-KEP/DIR/VII/2019 Directors Decree No. 006/DIV-KEP/DIR/VII/2019 dated July
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tanggal 1 Juli 2019 tentang Pengendalian Gratifikasi di lingkungan 1, 2019 concerning Gratification Control within PT BSG. This
PT BSG. Kebijakan ini merupakan wujud komitmen Bank dalam policy reflects the Bank’s commitment to fostering a culture of
membangun budaya integritas dan mencegah praktik korupsi di integrity and preventing corrupt practices across all levels of the
seluruh lini organisasi. organization.
Sejalan dengan kebijakan tersebut, BSG juga menegaskan In line with this policy, BSG also reinforces the implementation
penerapan Kode Etik yang secara khusus mengatur aspek anti of a Code of Ethics that specifically governs anti-corruption
korupsi, termasuk larangan penyalahgunaan jabatan. Dalam aspects, including the prohibition of abuse of authority. Under
ketentuan tersebut, seluruh pegawai dan pengurus Bank dilarang these provisions, all employees and management are prohibited
menyalahgunakan kewenangan serta memanfaatkan informasi from misusing their authority or leveraging information obtained
yang diperoleh dari kegiatan usaha Bank untuk kepentingan through the Bank’s business activities for personal, family, or
pribadi, keluarga, maupun pihak lain yang memiliki hubungan third-party interests, whether directly or indirectly.
dengan yang bersangkutan, baik secara langsung maupun tidak
langsung.
Melalui penerapan kebijakan pengendalian gratifikasi dan Through the consistent implementation of gratuity control policies
penegakan Kode Etik secara konsisten, BSG berupaya and enforcement of the Code of Ethics, BSG aims to create a
753
menciptakan lingkungan kerja yang bersih, transparan, dan clean, transparent, and corruption-free working environment,
bebas dari praktik korupsi, sehingga dapat menjaga kepercayaan thereby maintaining stakeholder trust and supporting the Bank’s
pemangku kepentingan serta mendukung keberlanjutan usaha long-term sustainability.
Bank.
Sosialisasi Kode Etik
Code of Ethics Socialization
BSG berupaya untuk melakukan upaya komunikasi Kode Etik BSG continuously undertakes initiatives to communicate and
kepada pegawai dengan cara: reinforce the Code of Ethics among its employees through the
following measures:
1. Sosialisasi yang dilaksanakan tahun 2025: 1. Socialization programs conducted in 2025:
Tanggal Pelatihan Penyelenggara Tempat
Date Training Organizer Location
23 Juni 2025 IHT Induction Program 2025 (Ketentuan Divisi Human Capital BSG Excellence Center
June 23, 2025 Kepegawaian dan Corporate Culture) Human Capital Division
IHT Induction Program 2025 (Employment
Policies and Corporate Culture)
17 Desember 2025 IHT Manager Development Program 2025 Divisi Human Capital BSG Excellence Center
December 17, 2025 (Ketentuan Kepegawaian) Human Capital Division
IHT Manager Development Program 2025
(Employment Policies)
Tata Kelola Perusahaan
Good Corporate Governance
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
2. Kode etik telah dimuat dalam Knowledge Managemen 2. The Code of Ethics has been integrated into the Knowledge
System (KMS) untuk memberikan kemudahan bagi pegawai Management System (KMS) to facilitate employees’
BSG untuk memahami; understanding and accessibility;
3. Pembuatan piagam kepatuhan, kode etik kepatuhan atau 3. Development of compliance charters, codes of ethics, and
kebijakan kepatuhan; compliance policies;
4. Sosialisasi strategi antifraud; 4. Socialization of anti-fraud strategies;
5. Penandatanganan pakta integritas. 5. Signing of integrity pacts.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sanksi Pelanggaran kode Etik
Sanctions for Code of Ethics Violations
Jika terjadi pelanggaran terhadap kode etik maka pegawai yang In the event of a violation of the Code of Ethics, employees found
terbukti melakukan pelanggaran akan dikenakan sanksi sesuai to have committed such violations are subject to sanctions in
dengan tingkat dan jenis pelanggaran yang dilakukan, dengan accordance with the severity and nature of the misconduct,
tetap mengacu pada ketentuan dan peraturan yang berlaku di while adhering to applicable internal policies and regulations of
lingkungan BSG. Pemberian sanksi dilaksanakan secara objektif, BSG. Sanctions are imposed in an objective, fair, and consistent
adil, dan konsisten, sebagai bentuk komitmen Bank dalam manner as part of the Bank’s commitment to upholding discipline
menegakkan disiplin dan integritas. Adapun jenis sanksi yang and integrity. The types of sanctions that may be imposed are as
dapat dikenakan, sebagai berikut: follows:
1. Perbuatan Penyimpangan kelalaian diberikan sanksi ringan 1. Negligence-related violations are subject to minor sanctions
(teguran/Surat Peringatan 1) dan sanksi sedang (surat (warning/first written warning) and moderate sanctions
peringatan 2/3). (second or third written warning);
2. Perbuatan menyimpang kesengajaan diberikan sanksi berat 2. Intentional misconduct is subject to severe sanctions
754
(demosi/pemberhentian dengan tidak hormat). (demotion or dismissal with cause).
Dengan penerapan sanksi yang tegas dan terukur, BSG berupaya Through the implementation of firm and proportionate sanctions,
memastikan bahwa seluruh pegawai Bank senantiasa mematuhi BSG seeks to ensure that all employees consistently comply with
Kode Etik serta menjaga standar perilaku yang mencerminkan the Code of Ethics and uphold standards of conduct that reflect
profesionalisme dan integritas. professionalism and integrity.
Kasus Pelanggaran kode Etik Tahun 2025
Code of Ethics Violations in 2025
Sepanjang tahun 2025 terdapat pelanggaran kode etik dengan Throughout 2025, there were code of ethics violations with the
hasil rekapan sebagai berikut: following summary:
Tahun Sanksi Jumlah Kasus Status
Year Sanction Number of Cases Status
Teguran Telah diselesaikan pada tahun 2025
2025 …
Warning Resolved in 2025
Surat Peringatan I (SP1)
…
Level I Sanction
Surat Peringatan II (SP1)
…
Level II Sanction (SP1)
2025 Laporan Tahunan
Annual Report
Page 755
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Budaya Perusahaan
Corporate Culture
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
755
Visi dan Misi
Vision and Mission
VISI VISION
“MENJADI BANK INOVATIF, BERDAYA SAING TINGGI DAN “TO BECOME AN INNOVATIVE, HIGHLY COMPETITIVE BANK
BERORIENTASI PADA KEPUASAN NASABAH” WITH A STRONG FOCUS ON CUSTOMER SATISFACTION.”
MISI MISSION
1. Berkontribusi Dalam Pembangunan Daerah Yang Berdikari 1. To contribute to sustainable and equitable regional
dan Berkeadilan. development;
2. Terus Berinovasi Menciptakan Model Bisnis, Layanan & 2. To continuously innovate in developing business models,
Produk Yang Terbaik Serta Bernilai Tambah Kepada Nasabah. services, and products that deliver the best value to
customers;
3. Menciptakan Human Capital Sebagai Pilar Penting Dalam 3. To develop human capital as a key pillar in achieving the
Pencapaian Visi Perusahaan. Company’s vision;
4. Melaksanakan Tata Kelola Perusahaan Yang Baik Secara 4. To consistently implement Good Corporate Governance.
Konsisten.
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Budaya Perusahaan
Corporate Culture
BERINTEGRITAS INTEGRITY
1. Jujur dan Dapat Dipercaya 1. Honest and Trustworthy
a. Bertindak jujur dan teguh pada sumpah jabatan a. Act with honesty and uphold the oath of office to build
sehingga menumbuhkan rasa percaya; trust;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
b. Menjaga rahasia Perusahaan; b. Safeguard the confidentiality of the Company;
c. Tidak menyalahgunakan jabatan dan kepercayaan untuk c. Do not misuse position and trust for personal or third-
keuntungan pribadi maupun pihak lain. party gain.
2. Disiplin dan Menjunjung Etika 2. Discipline and Ethical Conduct
a. Patuh dan menjunjung tinggi seluruh ketentuan dan a. Comply with and uphold all Company regulations and
etika Perusahaan; ethical standards;
b. Menjauhkan diri dari tindakan-tindakan indisipliner dan b. Refrain from any disciplinary or unethical actions that
tidak etis, yang dapat merugikan citra diri Perusahaan. may harm the Company’s reputation.
STANDAR KERJA TINGGI HIGH PERFORMANCE STANDARDS
1. Kontributif dan Memberi Nilai Tambah 1. Contributive and Value-Adding
a. Menjadi pribadi yang bermanfaat dan saling membantu a. Be a valuable individual who contributes and supports
baik di dalam maupun di luar perusahaan; others both within and outside the Company;
b. Tidak bersikap apatis dan memiliki kepedulian terhadap b. Demonstrate awareness and responsiveness to
tantangan dan ancaman yang dihadapi. challenges and risks faced by the Company.
2. Kompeten dan Berdaya Saing Tinggi 2. Competent and Highly Competitive
756
a. Memiliki kemampuan teknis yang unggul dan motivasi a. Possess strong technical capabilities and a continuous
untuk belajar pengetahuan serta ketrampilan baru; motivation to learn new knowledge and skills;
b. Menghindari sikap malas belajar. b. Avoid complacency and a lack of willingness to learn.
3. Kreatif dan Inovatif 3. Creative and Innovative
a. Menggagas ide baru dan cara baru untuk mewujudkan a. Initiate new ideas and approaches to achieve the
visi perusahaan, termasuk menumbuhkan cara berpikir Company’s vision, including fostering “out-of-the-box”
“out of the box”; thinking;
b. Meninggalkan cara dan kebiasaan lama yang kontra- b. Move away from outdated, counterproductive, and
produktif dan tidak efisien. inefficient practices.
GOTONG ROYONG COLLABORATION (GOTONG ROYONG)
Sinergitas dalam Kerjasama Synergy in Collaboration
1. Membangun hubungan kerja sama internal yang produktif 1. Build productive internal collaboration and harmonious
dan kemitraan harmonis dengan para pemangku kepentingan partnerships with stakeholders to deliver meaningful
untuk hasil yang nyata dan bermanfaat. outcomes;
2. Menghilangkan sikap ego-sektoral dan menang sendiri. 2. Eliminate silo mentality and self-centered behavior.
ORIENTASI PELANGGAN CUSTOMER ORIENTATION
Melayani dengan Tulus Service with Sincerity
1. Memberi prioritas serta pelayanan prima dan empatik kepada 1. Prioritize and deliver excellent and empathetic service to all
seluruh pemangku kepentingan. stakeholders;
2. Meniadakan sikap kurang responsif dan tidak peduli. 2. Avoid unresponsive and indifferent attitudes.
2025 Laporan Tahunan
Annual Report
Page 757
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pelatihan dan Sosialisasi Visi, Misi dan Budaya Perusahaan
Training and Socialization of Vision, Mission and Coporate
Culture
Pelaksanaan program sosialisasi budaya dan pelatihan sepanjang The implementation of corporate culture socialization and training
tahun 2025 merupakan bagian dari komitmen BSG dalam programs throughout 2025 demonstrates BSG commitment
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
memperkuat internalisasi nilai-nilai perusahaan di seluruh to reinforcing the internalization of corporate values across all
jenjang organisasi. Melalui berbagai kegiatan yang terstruktur, organizational levels, ensuring alignment with the Company’s
baik kepada Dewan Komisaris maupun pegawai, BSG memastikan vision, mission, and strategic direction to support sustainable
keselarasan pemahaman terhadap visi, misi, serta budaya performance and a culture of professionalism and integrity.
perusahaan, sehingga dapat mendukung terciptanya kinerja
yang optimal, profesional, dan berintegritas.
Tanggal Pelatihan Peserta Tempat
Date Training Participants Location
23 Januari 2025 Sosialisasi monitoring dan evaluasi (monev) Divisi Human Capital Cabang Jakarta
January 23, 2025 program budaya 2024–2025 dan talent pool (Internal) Jakarta Branch
Socialization of monitoring and evaluation of Human Capital Division
cultural programs 2024–2025 and talent pool (Internal)
23 Januari 2025 Sosialisasi monitoring dan evaluasi (monev) Divisi Human Capital Cabang Jakarta
January 23, 2025 program budaya 2024–2025 dan talent pool (Internal) Jakarta Branch
Socialization of monitoring and evaluation of
cultural programs 2024–2025 and talent pool
Human Capital Division
(Internal
757
17 April 2025 Sosialisasi visi, misi, budaya perusahaan dan Divisi Perencanaan & Kantor Pusat BSG
April 17, 2025 organisasi kepada Dewan Komisaris Evaluasi BSG Head Office
Socialization of vision, mission, corporate Planning & Evaluation
culture, and organization to the Board of Division
Commissioners
17 April 2025 Sosialisasi visi, misi, budaya perusahaan dan Divisi Perencanaan & Kantor Pusat BSG
April 17, 2025 organisasi kepada Dewan Komisaris Evaluasi BSG Head Office
Socialization of vision, mission, corporate Planning & Evaluation
culture, and organization to the Board of Division
Commissioners
28 April 2025 Sosialisasi program budaya BSG Global Talent Online
April 28, 2025 Socialization of BSG cultural program
28 April 2025 Sosialisasi program budaya Global Talent Cabang Jakarta
April 28, 2025 BSG Socialization of BSG cultural program Jakarta Branch
23 Juni 2025 IHT (Inhouse Training) Induction Program 2025 Divisi Human Capital BSG Excellence Center
June 23, 2025 (ketentuan kepegawaian dan corporate culture) (Internal)
IHT Induction Program 2025 (employment Human Capital Division
policies and corporate culture) (Internal)
23 Juni 2025 IHT Induction Program 2025 (ketentuan Divisi Human Capital BSG Excellence Center
June 23, 2025 kepegawaian dan corporate culture) (Internal)
IHT Induction Program 2025 (employment Human Capital Division
policies and corporate culture) (Internal
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Pengenalan Budaya bagi Pekerja Baru Cultural Induction for New Employees
Seluruh pegawai baru di BSG wajib mengikuti program induction All new employees at BSG are required to participate in an
sebagai bagian dari proses orientasi awal. Program ini dirancang induction program as part of the initial onboarding process. This
untuk memberikan pemahaman yang komprehensif mengenai program is designed to provide a comprehensive understanding
visi, misi, serta budaya perusahaan yang menjadi landasan dalam of the Bank’s vision, mission, and corporate culture, which serve
menjalankan aktivitas kerja. Melalui program induction, BSG as the foundation for carrying out work activities. Through the
memastikan bahwa setiap pegawai memiliki keselarasan nilai dan induction program, BSG ensures that every employee shares
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
pemahaman yang sama terhadap arah strategis perusahaan, aligned values and a common understanding of the Company’s
sehingga mampu berkontribusi secara optimal sejak awal masa strategic direction, enabling them to contribute optimally from
kerja serta mendukung terciptanya budaya kerja yang profesional, the outset of their employment while fostering a professional,
berintegritas, dan berorientasi pada pelayanan. integrity-driven, and service-oriented work culture.
Pengenalan Budaya bagi Pekerja Baru Cultural Reinforcement for Employees
Seluruh pegawai baru di BSG wajib mengikuti program induction In addition to the induction program, BSG continuously
sebagai bagian dari proses orientasi awal. Program ini dirancang strengthens the internalization of corporate culture among
untuk memberikan pemahaman yang komprehensif mengenai employees through ongoing communication and development
visi, misi, serta budaya perusahaan yang menjadi landasan dalam initiatives. These efforts are aimed at ensuring that corporate
menjalankan aktivitas kerja. Melalui program induction, BSG values are consistently embedded in daily work practices.
memastikan bahwa setiap pegawai memiliki keselarasan nilai dan Through continuous cultural reinforcement, BSG encourages
pemahaman yang sama terhadap arah strategis perusahaan, employees to maintain alignment with the Company’s vision and
sehingga mampu berkontribusi secara optimal sejak awal masa strategic direction, while fostering a professional, integrity-driven,
kerja serta mendukung terciptanya budaya kerja yang profesional, and service-oriented work environment.
berintegritas, dan berorientasi pada pelayanan.
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2025 Laporan Tahunan
Annual Report
Page 759
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pengenalan Budaya bagi Dewan Komisaris
atau Direksi yang Baru
Induction Program for Newly Appointed Members of
the Board of Commissioners or Board of Directors
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Program Pengenalan kepada Dewan Komisaris atau Direksi The induction program for newly appointed members of the
yang baru diangkat bertujuan untuk memberikan pengetahuan Board of Commissioners or Board of Directors aims to provide
mengenai Bank, agar dapat memahami tugas dan tanggung comprehensive knowledge about the Bank, enabling them to
jawab sebagai Dewan Komisaris dan proses bisnis Bank yang understand their duties and responsibilities, as well as the Bank’s
dilaksanakan oleh Direksi, sehingga dapat bekerja selaras dengan business processes carried out by the Board of Directors, so they
organ lainnya. can work in alignment with other governing bodies.
Program orientasi Dewan Komisaris atau Direksi meliputi The orientation program includes:
1. Profil Bank (Visi, misi, kode Etik dan struktur organisasi); 1. Bank profile (vision, mission, code of ethics, and organizational
structure);
2. Kinerja Bank; 2. Bank performance;
3. Rencana Bisnis Bank dan Rencana Korporasi; 3. Bank Business Plan and Corporate Plan;
4. Produk dan layanan utama; 4. Key products and services;
5. Tata Kelola bank; 5. Bank governance;
6. Penerapan Manajemen Risiko; 6. Implementation of risk management;
7. Regulasi yang berlaku; 7. Applicable regulations;
759
8. hal-hal yang dianggap penting lainnya. 8. Other relevant matters.
Orientasi bagi Dewan Komisaris atau Direksi dilakukan dengan The orientation is conducted through:
cara:
1. Presentasi dan pemaparan dari Divisi Bisnis dan Divisi 1. Presentations by business and supporting divisions;
Supporting;
2. Rapat dan pertemuan serta diskusi interaktif dengan 2. Meetings and interactive discussions with existing
pengurus eksisting terkait kinerja, kendala dan solusi serta management regarding performance, challenges, solutions,
informasi yang dibutuhkan; and required information;
3. Melakukan kunjungan ke unit kerja; 3. Visits to operational units;
4. Akses ke daily report; 4. Access to daily reports;
5. Mengikuti sertifikasi manajemen risiko; 5. Participation in risk management certification programs;
6. Mengikuti seminar atau workshop perbankan. 6. Participation in banking seminars or workshops.
Tata Kelola Perusahaan
Good Corporate Governance
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Program Kepemilikan Saham oleh
Manajemen dan/atau Pegawai melalui Opsi
MSOP/ESOP
Management and/or Employee Share Ownership
Program (MSOP/ESOP)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Di tahun 2025 BSG tidak melaksanakan Program Kepemilikan In 2025, BSG did not implement any Employee/Management
Saham Bagi Karyawan dan Manajemen, atau Employee/ Stock Option Program (ESOP/MSOP). BSG is not a publicly listed
Management Stock Option Program (ESOP/MSOP). company, and its shares are not traded on any stock exchange.
BSG bukanlah perusahaan publik dan saham BSG tidak
diperdagangkan di bursa manapun.
Pembelian Kembali Saham (Shares Buy Back)
dan Kebijakan Insider Trading
760 Share Buyback and Insider Trading Policy
Sepanjang tahun 2025, BSG tidak menyelenggarakan pembelian Throughout 2025, BSG did not conduct any share buybacks and/
kembali saham dan/atau obligasi Bank. Saham BSG juga tidak or bond repurchases. As BSG shares are not publicly traded, the
diperdagangkan di bursa manapun, sehingga bank tidka memiliki Bank does not have an insider trading policy.
kebijakan terkait insider trading.
Aksi Korporasi Lainnya
Other Corporate Actions
Sepanjang tahun 2025, BSG tidak melakukan aksi korporasi Throughout 2025, BSG did not undertake any corporate actions
seperti penyertaan modal, pemecahan saham (stock split), such as capital injections, stock splits, reverse stock splits, stock
penggabungan saham (reverse stock), dividen saham, saham dividends, bonus shares, changes in nominal share value, nor did
bonus dan perubahan nilai nominal saham, serta tidak melakukan it issue any new bonds or sukuk.
penerbitan Obligasi/Sukuk baru.
2025 Laporan Tahunan
Annual Report
Page 761
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pinjaman Dana kepada Pihak Terkait
(Related Party) dan Penyediaan Dana Besar
(Large Exposure)
Loans to Related Parties and Large Exposures
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sesuai dengan ketentuan Peraturan Otoritas Jasa Keuangan In accordance with Financial Services Authority (OJK) regulations
(POJK) mengenai Penerapan Tata Kelola bagi Bank Umum, on the implementation of governance for commercial banks,
Bank wajib menerapkan prinsip kehati-hatian dalam kegiatan the Bank is required to apply prudential principles in its lending
penyediaan dana, antara lain melalui penerapan penyebaran atau activities, including through portfolio diversification of fund
diversifikasi portofolio penyediaan dana. disbursement.
Pengungkapan terkait penyediaan dana kepada pihak terkait, Disclosures regarding lending to related parties, whether
baik individu maupun kelompok termasuk Direksi, Dewan individuals or groups—including the Board of Directors, Board of
Komisaris, Pejabat Eksekutif Bank, serta pihak terkait lainnya, serta Commissioners, Executive Officers, and other related parties—as
penyediaan dana dalam jumlah besar (large exposure), mengacu well as large exposures, refer to OJK Circular Letters concerning
pada Surat Edaran Otoritas Jasa Keuangan (SEOJK) mengenai transparency in governance implementation.
Transparansi Penerapan Tata Kelola.
Dalam pelaksanaannya, BSG secara konsisten menerapkan In its implementation, BSG consistently applies prudential
prinsip kehati-hatian dalam penyediaan dana kepada pihak principles in both related party lending and large exposures.
terkait maupun dalam penyediaan dana besar. Kebijakan ini This policy aims to mitigate the risk of business failure due to
bertujuan untuk menghindari risiko kegagalan usaha akibat concentration of credit exposure and to maintain the quality of
761
konsentrasi penyediaan dana serta menjaga kualitas portofolio the Bank’s credit portfolio.
kredit Bank.
Selain itu, penerapan batasan tersebut juga mendukung Furthermore, the application of these limits supports the
peningkatan independensi Direksi dan Dewan Komisaris independence of the Board of Directors and the Board of
dari potensi intervensi pihak terkait, sehingga pengambilan Commissioners from potential related party intervention,
keputusan tetap objektif dan sesuai dengan prinsip tata kelola ensuring that decision-making remains objective and aligned
perusahaan yang baik. with Good Corporate Governance principles.
Seluruh proses penyediaan dana dilaksanakan dengan mengacu All lending processes are carried out in accordance with
pada ketentuan peraturan perundang-undangan yang berlaku applicable laws and regulations as well as the Bank’s internal
serta kebijakan internal Bank. policies.
Kebijakan Penyediaan Dana kepada Pihak Terkait
Policy on Lending to Related Parties
Pemberian kredit (penyediaan dana) kepada pihak terkait telah Lending to related parties has been conducted in accordance
dilaksanakan sesuai dengan ketentuan peraturan perundang- with applicable regulations and requires approval from the Board
undangan yang berlaku serta memperoleh persetujuan dari of Commissioners as part of prudential and sound governance
Dewan Komisaris sebagai bentuk penerapan prinsip kehati- practices.
hatian dan tata kelola yang baik.
Tata Kelola Perusahaan
Good Corporate Governance
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
BSG telah menetapkan kebijakan tertulis terkait Batas Maksimum BSG has established written policies regarding the Legal
Pemberian Kredit (BMPK), termasuk pengaturan mengenai Lending Limit (LLL), including provisions on related party lending
penyediaan dana kepada pihak terkait dan penyediaan dana and large exposures. These policies serve as guidelines to ensure
dalam jumlah besar (large exposure). Kebijakan ini menjadi that lending activities are prudent, measured, and aligned with
pedoman dalam memastikan bahwa penyediaan dana dilakukan the Bank’s risk profile.
secara prudent, terukur, dan sesuai dengan profil risiko Bank.
Dalam rangka meningkatkan efektivitas pengawasan terhadap To enhance monitoring effectiveness, BSG consistently
penyediaan dana kepada pihak terkait, BSG secara konsisten maintains and updates a detailed list of related parties, including
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
menyusun dan melakukan pengkinian data daftar rincian pihak entities with control relationships with the Bank, either directly
terkait. Data tersebut memuat informasi pihak-pihak yang or indirectly through ownership, management, and/or financial
memiliki hubungan pengendalian dengan Bank, baik secara relationships.
langsung maupun tidak langsung, melalui hubungan kepemilikan,
kepengurusan, dan/atau hubungan keuangan.
Kebijakan Penyediaan Dana Besar
Policy on Large Exposures
Dalam rangka penerapan prinsip kehati-hatian dan tata kelola In implementing prudential principles and Good Corporate
perusahaan yang baik, Bank secara konsisten mengelola Governance, the Bank consistently manages large exposures in
penyediaan dana besar (large exposure) dengan mengacu accordance with applicable OJK regulations, particularly those
pada ketentuan Otoritas Jasa Keuangan (OJK) yang berlaku, related to Legal Lending Limits and concentration risk control.
khususnya terkait Batas Maksimum Pemberian Kredit (BMPK) dan
762
pengendalian risiko konsentrasi.
Penyediaan dana besar merupakan penyediaan dana kepada Large exposures refer to significant lending to certain parties or
pihak dan/atau kelompok usaha tertentu dengan jumlah signifikan business groups that may pose concentration risks to the Bank’s
yang berpotensi menimbulkan risiko konsentrasi terhadap credit portfolio. Therefore, the Bank establishes internal limits on
portofolio kredit Bank. Oleh karena itu, Bank menetapkan exposure to each debtor or business group, both individually and
kebijakan internal berupa batasan eksposur kepada setiap on an aggregate basis, to ensure optimal risk diversification.
debitur maupun kelompok usaha, baik secara individual maupun
agregat, guna memastikan penyebaran risiko yang optimal.
Dalam implementasinya, Bank melakukan pemantauan secara In practice, the Bank conducts periodic monitoring of large
berkala terhadap posisi penyediaan dana besar, termasuk exposure positions, including identifying debtors or business
melakukan identifikasi terhadap debitur atau kelompok usaha groups with significant exposure. This oversight is carried out
yang memiliki eksposur signifikan. Pengawasan ini dilakukan through a tiered management process and reported to the Board
secara berjenjang oleh manajemen dan dilaporkan kepada of Directors and the Board of Commissioners as part of active
Direksi serta Dewan Komisaris sebagai bagian dari fungsi supervision.
pengawasan aktif.
Selain itu, Bank juga menerapkan proses analisis kredit yang Additionally, the Bank implements comprehensive credit
komprehensif, termasuk penilaian terhadap kelayakan usaha, analysis processes, including assessments of business feasibility,
kemampuan membayar, serta prospek usaha debitur, guna repayment capacity, and business prospects of debtors, to
meminimalkan potensi risiko gagal bayar. Seluruh penyediaan minimize default risk. All large exposures are conducted in
dana besar dilakukan sesuai dengan ketentuan internal Bank dan accordance with internal policies and applicable regulations.
peraturan perundang-undangan yang berlaku.
2025 Laporan Tahunan
Annual Report
Page 763
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pengelolaan penyediaan dana besar ini bertujuan untuk: The management of large exposures aims to:
1. Mengendalikan risiko konsentrasi kredit; 1. Control credit concentration risk;
2. Menjaga kualitas aset produktif; 2. Maintain the quality of productive assets;
3. Meningkatkan ketahanan dan keberlangsungan usaha Bank; 3. Enhance the Bank’s resilience and business sustainability;
serta and
4. Memastikan penerapan prinsip tata kelola yang baik secara 4. Ensure continuous implementation of Good Corporate
berkelanjutan. Governance principles.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kebijakan Pemberian Pinjaman kepada Direksi dan Dewan
Komisaris
Policy on Loans to the Board of Directors and Board of
Commissioners
BSG telah memiliki kebijakan terkait dengan pemberian pinjaman BSG has established policies governing loans to members of the
Direksi dan Dewan Komisaris yang diatur dalam: Board of Directors and the Board of Commissioners as stipulated
in:
1. Pedoman Kredit Produktif dan Pedoman Kredit Konsumen 1. Productive Credit and Consumer Credit Guidelines (PBSG
sesuai PBSG No. 021/PBSG-KKM/DIR/VI/2025 tanggal 11 No. 021/PBSG-KKM/DIR/VI/2025 dated June 11, 2025);
Juni 2025;
2. Kebijakan mengenai Mekanisme Persetujuan Kredit Kepada 2. Policies on Approval Mechanisms for Related Party Loans
Pihak Terkait sesuai PBSG 021/PBSG-KKM/DIR/VI/2025 (PBSG No. 021/PBSG-KKM/DIR/VI/2025 dated June 11,
tanggal 11 Juni 2025. 2025).
Dalam Kebijakan Pemberian Pinjaman Kredit Direksi dan Dewan These policies stipulate that loans to the Board of Directors and
763
Komisaris diatur bahwa pinjaman kredit kepada Direksi dan Board of Commissioners must:
Dewan Komisaris diberikan dengan memperhatikan:
1. Memenuhi ketentuan Batas Maksimum Pemberian Kredit 1. Comply with Legal Lending Limits (LLL);
(BMPK);
2. Memperoleh persetujuan dari pihak yang berwenang sesuai 2. Obtain approval from authorized parties in accordance with
dengan ketentuan internal Bank, termasuk Dewan Komisaris; internal policies, including the Board of Commissioners;
3. Menghindari adanya benturan kepentingan dalam proses 3. Avoid conflicts of interest and any preferential treatment in
pemberian kredit serta perlakuan khusus. the credit approval process.
Tata Kelola Perusahaan
Good Corporate Governance
Page 764
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Implementasi Penyediaan Dana Kepada Pihak Terkait Tahun
2025
Implementation of Lending to Related
\ Parties in 2025
Penyediaan dana kepada pihak terkait dan debitur inti selama The implementation of lending to related parties and core
2025 adalah sebagai berikut: debtors during 2025 is presented as follows:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Penyediaan Dana Jumlah Debitur Nominal (Rp Juta)
Type of Lending Number of Debtors Amount (IDR Million)
Kepada Pihak Terkait 46 debitur 11.632
Related Parties 46 debtors
Kepada Debitur Inti 25 debitur 575.477
Core Debtors 25 debtors
Individu 22 debitur 136.744
Individuals 22 debtors
Grup 3 debitur 438.733
Group 3 debtors
Untuk jumlah debitur inti merupakan total outstanding kredit The number of core debtors represents the total outstanding
yang diberikan kepada debitur/grup untuk posisi Desember loans extended to debtors/groups as of December 2025,
2025, dan untuk debitur inti dengan rincian 22 (dua puluh dua) consisting of 22 (twenty-two) individual debtors and 3 (three)
debitur individual dan 3 (tiga) debitur grup. group debtors.
764 Eksposur yang relatif rendah terhadap pihak terkait dibandingkan The relatively low exposure to related parties compared to core
dengan debitur inti menunjukkan manajemen konsentrasi kredit debtors indicates prudent credit concentration management,
yang bijaksana, sementara alokasi yang lebih tinggi kepada while the higher allocation to group debtors reflects a strategic
debitur grup mencerminkan fokus strategis pada pembiayaan focus on larger-scale financing with controlled risk exposure.
skala besar dengan eksposur risiko yang terkontrol.
2025 Laporan Tahunan
Annual Report
Page 765
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Rencana Strategis
Strategic Plan
Rencana
“Penguatan Tata Kelola, Ekspansi Bisnis
yang Berkualitas dan Optimalisasi Biaya”
Strengthening Governance, Quality Business
Bank Business Plan 2026 Expansion, and Cost Optimization
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Grand Strategy
Pertumbuhan Aset Pertumbuhan Aset Pertumbuhan Aset Pertumbuhan Aset
7,03% (yoy) 9,02% (yoy) 7,01% (yoy) 11,04% (yoy)
Asset growth of Asset growth of Asset growth of Asset growth of
7.03% (yoy) 9.02% (yoy) 7.01% (yoy) 11.04% (yoy)
naik Rp1,4 triliun dari tahun naik Rp1,5 triliun dari tahun naik Rp1,2 triliun dari tahun naik Rp52 miliar dari tahun
2025 menjadi Rp25,1 triliun 2025 menjadi Rp18,2 triliun 2025 menjadi Rp19,4 triliun 2025 menjadi Rp422,5 miliar
increase of IDR1.4 trillion from increase of IDR1.5 trillion from increase of IDR1.2 trillion from increase of IDR52 billion from
2025 to IDR25.1 trillion 2025 to IDR18.2 trillion 2025 to IDR19.4 trillion 2025 to IDR422.5 billion
Inisiatif Strategis Direktorat Utama
Strategic Initiatives President Director
1. Penguatan pengendalian internal
cabang dan strategi antifraud;
2. Pengembangan organisasi yang resilien
dan manajemen anggaran yang efisien.
1. Strengthening internal control across
branches and anti-fraud strategy;
2. Development of a resilient organization
and efficient budget management. 765
Inisiatif Strategis Direktorat Kepatuhan
Strategic Initiatives Compliance Directorate
1. Penguatan penerapan manajemen risiko;
2. Perbaikan tata kelola dan internalisasi Inisiatif Strategis Direktorat Pemasaran
budaya kepatuhan untuk perbaikan Strategic Initiatives Marketing Directorate
Tingkat Kesehatan Bank.
1. Peningkatan Dana Ritel dan perbaikan produk/fitur;
1. Strengthening the implementation of risk
2. Pengembangan Pasar Kredit Konsumer di luar
management;
ekosistem Pemerintah Daerah;
2. Improving governance and internalization of
3. Ekspansi kredit yang berkualitas dan perbaikan NPL.
compliance culture to enhance the Bank’s
soundness level. 1. Increasing retail funding and improving
products/features;
2. Expanding the consumer credit market outside the
Regional Government ecosystem;
3. Expanding quality lending and improving NPL.
Inisiatif Strategis Direktorat Operasional
Strategic Initiatives Operations Directorate
Inisiatif Strategis Direktorat Umum
Strategic Initiatives General Affairs Directorate
1. Perbaikan produk digital untuk
mendukung ekspansi bisnis dan ekosistem
pemerintah daerah; 1. Peningkatan jumlah dan kapabilitas pegawai di sektor bisnis;
2. Peningkatan kehandalan dan keamanan 2. Pengembangan kompetensi pegawai untuk mendukung pengendalian
sistem dan teknologi informasi; internal cabang dan penerapan manajemen risiko;
3. Evaluasi dan optimalisasi jaringan kantor. 3. Pengendalian dan optimalisasi biaya untuk mendukung profitabilitas
Perusahaan.
1. Enhancing digital products to support business
expansion and regional government 1. Increasing the number and capability of employees in the business
ecosystem; sector;
2. Improving system and information technology 2. Developing employee competencies to support branch internal control
reliability and security; and risk management implementation;
3. Evaluation and optimization of branch network. 3. Cost control and optimization to support the Company’s profitability.
Tata Kelola Perusahaan
Good Corporate Governance
Page 766
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Rencana dan Kebijakan Strategis Tahun 2026
Strategic Plan and Policy for 2026
Direksi dan Dewan Komisaris akan mengkomunikasikan Grand The Board of Directors and the Board of Commissioners will
Strategy tahun 2026 dalam rangka memastikan keselarasan arah communicate the 2026 Grand Strategy to ensure alignment
strategis di seluruh lini organisasi, memperkuat implementasi of strategic direction across all levels of the organization,
rencana bisnis Bank, serta mendukung pencapaian kinerja yang strengthen the implementation of the Bank’s business plan, and
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
optimal dengan tetap berpedoman pada prinsip kehati-hatian support the achievement of optimal performance while adhering
dan tata kelola perusahaan yang baik. to prudential principles and Good Corporate Governance.
BSG telah menyusun dan menyampaikan rencana strategis BSG has prepared and submitted its strategic plan in the form
dalam bentuk rencana korporasi dan rencana bisnis sesuai of a corporate plan and business plan in accordance with
dengan peraturan yang berlaku. Penjelasan detil mengenai applicable regulations. Detailed explanations of the strategic
paparan rencana strategis sebagaimana tercantum dalam: plan are presented in the following sections:
1. Peranan Direksi dalam perumusan kebijakan dan strategi 1. The role of the Board of Directors in formulating corporate
perusahan terdapat pada halaman 37. policies and strategies can be found on page 37.
2. Prospek, prioritas strategis dan proyeksi tahun 2026 terdapat 2. The outlook, strategic priorities, and projections for 2026 can
pada halaman 39. be found on page 39.
3. Pencapaian Target Tahun 2025 terdapat pada halaman 36. 3. The achievement of 2025 targets can be found on page 36.
4. Prospek perekonomian dan sektor perbankan tahun 2026 4. The economic outlook and banking sector prospects for
terdapat pada halaman 39. 2026 can be found on page 39.
766
2025 Laporan Tahunan
Annual Report
Page 767
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Transparansi Kondisi Keuangan dan Non-
Keuangan yang Belum Diungkap dalam
Laporan Lainnya
Transparency of Financial and Non-Financial
Conditions Not Disclosed in Other Reports
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Bank telah memiliki kebijakan dan prosedur yang mengatur The Bank has established policies and procedures governing the
tata cara pelaksanaan transparansi kondisi keuangan dan non- implementation of transparency in financial and non-financial
keuangan, yang disusun dengan mengacu pada ketentuan conditions, which are formulated in accordance with prevailing
peraturan perundang-undangan yang berlaku, antara lain: laws and regulations, including:
1. Peraturan Otoritas Jasa Keuangan (POJK) Nomor 37/ 1. Financial Services Authority Regulation (POJK) No. 37/
POJK.03/2019 tentang Transparansi dan Publikasi Laporan POJK.03/2019 concerning Transparency and Publication of
Bank. Bank Reports;
2. POJK Nomor 29/POJK.04/2016 tentang Laporan Tahunan 2. POJK No. 29/POJK.04/2016 concerning Annual Reports of
Emiten atau Perusahaan Publik. Issuers or Public Companies;
3. POJK Nomor 14/POJK.04/2022 tentang Penyampaian 3. POJK No. 14/POJK.04/2022 concerning Periodic Financial
Laporan Keuangan Berkala Emiten atau Perusahaan Publik. Reporting of Issuers or Public Companies;
4. Surat Edaran Otoritas Jasa Keuangan (SEOJK) Nomor 16/ 4. Financial Services Authority Circular Letter (SEOJK) No. 16/
SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan SEOJK.04/2021 concerning the Form and Content of Annual
Emiten atau Perusahaan Publik. Reports of Issuers or Public Companies.
Informasi mengenai kondisi keuangan dan non-keuangan Bank Information regarding the Bank’s financial and non-financial
767
telah disajikan secara jelas, akurat, dan transparan kepada para conditions has been presented in a clear, accurate, and
pemangku kepentingan melalui berbagai media, baik dalam transparent manner to stakeholders through various media, both
bentuk laporan tertulis maupun sarana komunikasi lainnya. in written reports and other communication channels.
Transparansi Kondisi Keuangan
Transparency of Financial Conditions
BSG telah memenuhi kewajiban transparansi dan publikasi BSG has fulfilled its obligations in transparency and publication
kondisi keuangan sesuai ketentuan berlaku, melalui penyampaian of financial conditions in accordance with applicable regulations,
dan publikasi informasi melalui media cetak dan maupun situs through disclosures via print media and the Bank’s website as
web bank sebagaimana berikut ini: follows:
1. Laporan Keuangan Bulanan kepada Regulator yang 1. Monthly Financial Reports submitted to the regulator and
dipublikasikan melalui situs web OJK dan Bank; published on the OJK and Bank websites;
2. Laporan Keuangan Triwulan kepada regulator yang juga 2. Quarterly Financial Reports submitted to the regulator and
dipublikasikan melalui media cetak dan situs Web Bank; published through print media and the Bank’s website;
3. Laporan Tahunan kepada Regulator, Pemegang Saham dan 3. Annual Reports submitted to regulators, shareholders, and
lembaga lainnya. Laporan ini juga dipublikasikan melalui other institutions, and published on the Bank’s website. The
web Bank. Laporan Tahunan berisi informasi mengenai data Annual Report includes key financial data, audited annual
keuangan penting, laporan keuangan tahunan audit dan financial statements, and statements of responsibility from
pernyataan tanggung jawab Direksi dan Dewan Komisaris. the Board of Directors and Board of Commissioners.
Tata Kelola Perusahaan
Good Corporate Governance
Page 768
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Transparansi Kondisi Non Keuangan
Transparency of Non-Financial Conditions
BSG telah memenuhi kewajiban transparansi dan publikasi kondisi BSG has fulfilled its obligations in transparency and publication
non keuangan sesuai ketentuan berlaku, melalui penyampaian of non-financial conditions in accordance with applicable
dan publikasi informasi melalui media cetak dan maupun situs regulations, through disclosures via print media and the Bank’s
web bank sebagaimana berikut ini: website as follows:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. Informasi Tata Kelola Perusahaan yang diantaranya adalah 1. Corporate Governance information, including GCG reports,
laporan tahunan tata kelola perusahaan, visi, misi, tata nilai vision, mission, corporate values, composition and profiles of
perusahaan, komposisi dan profil pengurus, serta ketentuan management, and internal governance policies;
internal terkait tata kelola;
2. Informasi produk dan layanan Bank, termasuk jaringan kantor, 2. Information on the Bank’s products and services, including
dipublikasikan melalui Laporan Tahunan dan situs web bank, branch networks, published through the Annual Report and
agar nasabah, investor dan masyarakat luas dapat dengan the Bank’s website to ensure accessibility for customers,
mudah mengakses informasi atas produk dan layanan bank; investors, and the public;
3. Informasi prosedur penyampaian pengaduan Kebijakan 3. Information on complaint handling procedures, security
keamanan dan informasi dan tips bagi nasabah dalam policies, and customer guidance in using banking services,
menggunakan layanan perbankan yang dipublikasikan published on the Bank’s website in support of consumer
melalui situs web bank untuk pelaksanaan ketentuan protection;
perlindungan konsumen;
4. Informasi lainnya yang bertujuan untuk mendukung 4. Other information aimed at supporting disclosure, financial
keterbukaan informasi, edukasi keuangan dan layanan literacy, and public services.
kepada masyarakat.
768
2025 Laporan Tahunan
Annual Report
Page 769
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Pemberian Dana untuk Kegiatan Sosial
Provision of Funds for Social Activities
BSG telah menyalurkan Tanggung Jawab Sosial Lingkungan BSG has implemented Corporate Social and Environmental
(TJSL) dengan arah dan fokus mencakup hal-hal sebagai berikut: Responsibility (TJSL) programs with focus areas including:
1. Fasilitas Pendidikan dan pengembangan pendidikan; 1. Educational facilities and development
2. Edukasi Perbankan; 2. Banking education
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
3. Sosial Kemasyarakatan; 3. Social and community development;
4. Lingkungan Hidup; 4. Environmental sustainability
5. Pariwisata, Kesenian dan Kebudayaan; 5. Tourism, arts, and culture
6. Sarana Ibadah dan Kegiatan Keagamaan; 6. Religious facilities and activities
7. Sarana dan Prasarana Umum; 7. Public infrastructure;
8. Fasilitas Kesehatan; 8. Healthcare facilities;
9. Dan lain-lain. 9. Others.
Pelaksanaaan pemberian TJSL dengan menerapkan prinsip The implementation of TJSL programs is carried out based on
efisien, efektif dan akuntabel. Sepanjang tahun 2025, BSG telah the principles of efficiency, effectiveness, and accountability.
melakukan penyaluran TSJL dengan fokus pada fasilitas dan Throughout 2025, BSG allocated TJSL funds with a focus on
pengembangan pendidikan; sosial kemasyarakatan; pariwisata, education development, community programs, tourism and
kesenian dan kebudayaan; fasilitas dan pengembangan prestasi cultural activities, sports development, religious facilities, public
olahraga; sarana ibadah dan kegiatan keagamaan; sarana dan infrastructure, and healthcare services.
prasarana umum; dan fasilitas kesehatan.
769
Pemberian Dana untuk Kegiatan Politik
Provision of Funds for Political Activities
BSG berkomitmen penuh tidak memberikan dana untuk kegiatan BSG is fully committed to not providing any funding to political
partai politik manapun. Bank tidak memperkenankan pegawai party activities. The Bank prohibits employees from holding
untuk menduduki jabatan kepengurusan aktif dalam partai active management positions in political parties or politically
politik maupun organisasi kemasyarakatan yang bermuatan affiliated organizations. Employee commitments related to
politik. Komitmen pegawai terkait kegiatan politik sebagaimana political activities are stipulated in the Code of Ethics, Code
disebutkan di atas, dituangkan dalam Kode Etik, Pedoman Perilaku, of Conduct, and Compliance Code of Ethics. These policies
dan Kode Etik Kepatuhan. Dalam kebijakan tersebut mengatur regulate limitations on the involvement of the Bank and its
mengenai batasan-batasan tertentu terkait keterlibatan Bank employees in political activities to prevent conflicts of interest,
dan karyawan dalam kegiatan politik guna menghindari timbulnya including but not limited to the prohibition of using Bank funds
benturan kepentingan, termasuk di dalamnya namun tidak for political purposes. The implementation of this policy is
terbatas terhadap ketentuan tidak diperkenankannya pemberian intended to maintain the independence and professionalism of
dana Bank untuk kepentingan politik. Implementasi kebijakan ini both the Bank and its employees.
diharapkan dapat menjaga independensi dan profesionalisme
Bank dan pegawai.
Tata Kelola Perusahaan
Good Corporate Governance
Page 770
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Penerapan Tata Kelola Terintegrasi
Implementation of Integrated Governance
Sejak tanggal 31 Desember 2024, PT Mega Corpora telah As of 31 December 2024, PT Mega Corpora has been designated
ditetapkan menjadi Pemegang Saham Pengendali BSG sesuai as the Controlling Shareholder of BSG in accordance with the
Surat Keputusan Anggota Dewan Komisioner OJK No. KEPR- Decree of the Members of the Board of Commissioners of OJK No.
182/D.03/2024. pada saat itu juga BSG menjadi anggota KEPR-182/D.03/2024. At the same time, BSG became a member
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kelompok Usaha Bank (KUB) Mega Corpora sesuai Surat OJK of the Mega Corpora Banking Business Group (Kelompok Usaha
No.S-284/PB.31/2024. Bank/KUB) in accordance with OJK Letter No. S-284/PB.31/2024.
Struktur Kelompok Usaha Bank Mega Corpora
Structure of the Mega Corpora Banking Business Group
770
Pelaksana
Perusahaan Induk
Parent Company Executive
Mega Corpora telah menunjuk Bank Mega sebagai entitas utama Mega Corpora has appointed Bank Mega as the main entity in
dalam penerapan manajemen risiko terintegrasi group Mega the implementation of integrated risk management within the
Corpora sesuai surat keputusan No. 013/DIR-CTC/XII/2024. Mega Corpora Group, in accordance with Decree No. 013/DIR-
CTC/XII/2024.
2025 Laporan Tahunan
Annual Report
Page 771
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Manajemen Risiko Terintegrasi
Integrated Risk Management
Dalam rangka penerapan manajemen risiko serta pengelolaan In order to implement risk management and manage risk
eksposur risiko akibat kompleksitas transaksi dan interaksi antar exposure arising from the complexity of transactions and
lembaga keuangan yang memiliki hubungan kepemilikan dan/ interactions among financial institutions with ownership and/or
atau pengendalian, dibutuhkan penerapan manajemen risiko control relationships, an integrated risk management framework
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
secara terintegrasi untuk seluruh anak perusahaan terselasi is required for all affiliated subsidiaries (sister companies) within
(sister company) yang tergabung dalam grup usaha Mega the Mega Corpora Group.
Corpora.
Pada tahun 2025 BSG telah bergabung dalam Komite Manajemen In 2025, BSG has joined the Integrated Risk Management
Risiko TerintegrasiPada tahun 2025 dengan wewenang dan Committee, with the following authorities and responsibilities:
tanggung jawab sebagai berikut:
1. Kebijakan Manajemen Risiko Terintegrasi serta perubahannya, 1. Formulating and reviewing Integrated Risk Management
termasuk strategi manajemen risiko terintegrasi, tingkat policies and any amendments thereto, including integrated
risiko yang diambil (risk apetite) dan toleransi risisko (risk risk management strategies, risk appetite, risk tolerance,
tolerance), kerangka manajemen risiko terintegrasi, serta integrated risk management framework, and contingency
rencana kontinjensi untuk mengantisipasi terjadinya kondisi plans to anticipate abnormal conditions;
tidak normal;
2. Proses Manajemen Risiko Terintegrasi baik berkala maupun 2. Overseeing integrated risk management processes, both
bersifat insidentil sebagai akibat dari suatu perubahan periodic and incidental, in response to changes in external
kondisi eksternal dan internal group Mega Corpora yang and internal conditions within the Mega Corpora Group that
mempengaruhi kecukupan permodalan, profil risiko may affect capital adequacy, risk profile, and the effectiveness
771
dan efektifitas penerapan manajemen risiko terintegrasi of integrated risk management implementation;
berdasarkan hasil evaluasi;
3. Kebijakan dan/atau keputusan bisnis yang menyimpang dari 3. Reviewing policies and/or business decisions that deviate
prosedur normal, seperti pelampauan ekspansi usaha yang from normal procedures, such as significant business
signifikan dibandingkan dengan rencana bisnis yang telah expansion exceeding the previously established business
ditetapkan sebelumnya, atau pengambilan posisi/eksposur plan, or risk exposures exceeding established limits;
risiko yang melampaui limit yang telah ditetapkan;
4. Penetapan limit risiko yang diajukan setiap bidang risiko (Risk 4. Determining risk limits proposed by each Risk Taking Unit;
Taking Unit);
5. Proses penilaian dan pelaporan Profil Risiko Terintegrasi; 5. Overseeing the assessment and reporting process of the
Integrated Risk Profile;
6. Identifikasi Risk Event yang dipandang memiliki risiko tinggi 6. Identifying risk events considered to have high risk in order
untuk menetapkan langkah-langkah mitigasi; to determine appropriate mitigation measures;
7. Pemantauan terhadap isu signifikan melalui laporan yang 7. Monitoring significant issues through reports submitted by
disampaikan oleh sekretariat KMRT. the Integrated Risk Management Committee Secretariat.
Tata Kelola Perusahaan
Good Corporate Governance
Page 772
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
Informasi Terkait Pemenuhan Penerapan
Tata Kelola Perusahaan
Information on the Implementation of Good
Corporate Governance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dalam rangka implementasi Peraturan Otoritas Jasa Keuangan In line with Financial Services Authority Regulation No. 17 of 2023
Nomor 17 Tahun 2023 tentang Penerapan Tata Kelola bagi Bank concerning the Implementation of Governance for Commercial
Umum (POJK 17/2023), BSG senantiasa berkomitmen untuk Banks (POJK 17/2023), BSG is committed to the consistent and
mewujudkan pelaksanaan Tata Kelola Perusahaan yang Baik sustainable implementation of Good Corporate Governance
secara konsisten dan berkelanjutan. Penerapan Tata Kelola (GCG). The implementation of GCG as regulated under Article 2
Perusahaan yang Baik sebagaimana diatur dalam Pasal 2 POJK of POJK 17/2023 includes, among others:
17/2023 antara lain meliputi:
Uraian Keterangan
No
Description Description
1 Pelaksanaan Tugas, Tanggung Jawab dan Wewenang Direksi Dapat dilihat pada Bab Direksi halaman 583 dalam Laporan
Implementation of Duties, Responsibilities, and Authorities Tahunan ini
of the Board of Directors Refer to the Board of Directors section on page 583 of this
Annual Report
772 2 Pelaksanaan Tugas, Tanggung Jawab dan Wewenang Dapat dilihat pada Bab Dewan Komisaris halaman 563 dalam
Dewan Komisaris Laporan Tahunan ini
Implementation of Duties, Responsibilities, and Authorities Refer to the Board of Commissioners section on page 563 of
of the Board of Commissioners this Annual Report
3 Kelengkapan dan Pelaksanaan Tugas Komite Dapat dilihat pada Bab Komite Dewan Komisaris dan Komite
Completeness and Implementation of Committee Duties Eksekutif Direksi halaman 620 & 657.
Refer to the Board Committees and Executive Committees
section on page 620 & 657.
4 Penanganan Benturan Kepentingan Dapat dilihat pada Bab Kode Etik serta Transaksi Afiliasi dan
Management of Conflict of Interest Benturan Kepentingan halaman 741.
Refer to the Code of Ethics and Related Party & Conflict of
Interest Transactions section on page 741.
5 Penerapan Fungsi Kepatuhan Dapat dilihat pada Bab Fungsi Kepatuhan halaman 706.
Implementation of Compliance Function Refer to the Compliance Function section on page 706.
6 Penerapan Fungsi Audit Internal Dapat dilihat pada Bab Satuan Kerja Audit Internal halaman
Implementation of Internal Audit Function 689.
Refer to the Internal Audit Unit section on page 689.
7 Penerapan Fungsi Audit Eksternal Dapat dilihat pada Bab Akuntan Publik (Audit Eksternal)
Implementation of External Audit Function halaman 701.
Refer to the Public Accountant (External Audit) section on
page 701.
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Uraian Keterangan
No
Description Description
8 Penerapan Manajemen Risiko termasuk Sistem Dapat dilihat pada Bab Sistem Manajemen Risiko halaman
Pengendalian Intern 712.
Implementation of Risk Management including Internal Refer to the Risk Management System section on page 712.
Control System
9 Pemberian Remunerasi Dapat dilihat pada Bab Kebijakan Remunerasi halaman 611.
Remuneration Policy Refer to the Remuneration Policy section on page 611.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
10 Penyediaan Dana kepada Pihak Terkait dan Penyediaan Dapat dilihat pada Bab Related Party & Large Exposure
Dana Besar halaman 761.
Provision of Funds to Related Parties and Large Exposures Refer to the Related Party and Large Exposure section on
page 761.
11 Integritas pelaporan dan sistem teknologi informasi Dapat dilihat pada Bab Transparansi Keuangan dan Non-
Integrity of Reporting and Information Technology Systems Keuangan halaman 767.
Refer to Financial and Non-Financial Transparency section
on page 767.
12 Rencana strategis bank Dapat dilihat pada Bab Rencana Strategis Bank halaman
Bank Strategic Plan 765.
Refer to the Bank’s Strategic Plan section on page 765.
13 Aspek Pemegang Saham Dapat dilihat pada bagian terkait dalam Laporan Tahunan ini
Shareholder Aspects (Komitmen GCG, buyback, insider trading, aksi korporasi)
halaman 760.
Refer to relevant sections in this Annual Report (GCG
commitment, share buyback, insider trading, corporate
actions) on page 760.
773
14 Penerapan Strategi Antifraud termasuk Anti Penyuapan Dapat dilihat pada Bab terkait halaman 730.
Implementation of Anti-Fraud and Anti-Bribery Strategy Refer to the relevant section on page 730.
15 Penerapan Keuangan Berkelanjutan termasuk Tanggung Dapat dilihat pada Bab CSR halaman 776.
Jawab Sosial dan Lingkungan Refer to the CSR section on page 776.
Implementation of Sustainable Finance including Social and
Environmental Responsibility
16 Penerapan Tata Kelola dalam Kelompok Usaha Bank Dapat dilihat pada Bab Tata Kelola Terintegrasi halaman 770.
Implementation of Governance within the Bank’s Business Refer to the Integrated Governance section on page 770.
Group
Tata Kelola Perusahaan
Good Corporate Governance
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PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
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Corporate Social Responsibility
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
Tanggung Jawab Sosial dan Lingkungan
(TJSL)
Social and Environmental Responsibility
BSG menjadikan Tanggung Jawab Sosial dan Lingkungan (TJSL) BSG integrates Corporate Social Responsibility (CSR) as an
sebagai bagian integral dari strategi bisnis berkelanjutan yang essential component of its sustainable business strategy, in
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
mengacu pada POJK No. 51/POJK.03/2017 tentang Penerapan compliance with POJK Number 51/POJK.03/2017 concerning
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, Implementation of Sustainable Finance for Financial Services
dan Perusahaan Publik. Komitmen ini mencerminkan upaya Institutions, Issuers, and Public Companies. This commitment
Perseroan dalam menyeimbangkan kinerja ekonomi dengan demonstrates the Company’s dedication to balancing
tanggung jawab sosial dan pelestarian lingkungan secara economic performance with social responsibility and long-term
berkelanjutan. environmental preservation.
Pelaksanaan TJSL BSG selaras dengan arah pembangunan The implementation of BSG CSR is aligned with national
nasional sebagaimana tertuang dalam Rencana Pembangunan development goals as outlined in the National Long-Term
Jangka Panjang Nasional (RPJPN) serta Rencana Pembangunan Development Plan (RPJPN) and the National Medium-Term
Jangka Menengah Nasional (RPJMN), dan juga mendukung Development Plan (RPJMN). It further supports regional
prioritas pembangunan daerah di Provinsi Sulawesi Utara dan development priorities in North Sulawesi and Gorontalo, which
Gorontalo sebagai wilayah operasional utama Perseroan. serve as the Company’s primary operational areas.
Sebagai lembaga jasa keuangan daerah, BSG memiliki peran As a regional financial institution, BSG plays a strategic role in
strategis dalam mendorong pertumbuhan ekonomi yang inklusif fostering inclusive and sustainable economic growth. Accordingly,
dan berkelanjutan. Oleh karena itu, TJSL tidak hanya dilaksanakan CSR is executed not merely as an act of social concern but as a
776 sebagai bentuk kepedulian sosial, tetapi juga sebagai upaya community empowerment initiative focused on enhancing local
pemberdayaan masyarakat yang berfokus pada peningkatan economic capacity and strengthening social resilience.
kapasitas ekonomi lokal serta penguatan ketahanan sosial.
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Dalam implementasinya, BSG mengacu pada pendekatan Triple In its implementation, BSG adopts the Triple Bottom
Bottom Line yang mencakup aspek People (sosial), Planet Line framework, which encompasses People (Social), Planet
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(lingkungan), dan Profit (ekonomi). Pendekatan ini memastikan (Environment), and Profit (Economy). This approach ensures
bahwa setiap aktivitas bisnis Perseroan memberikan kontribusi that every business activity contributes positively to society and
positif bagi masyarakat dan lingkungan, sekaligus menciptakan the environment while simultaneously generating sustainable
nilai ekonomi yang berkelanjutan. economic value.
BSG menyadari bahwa keberhasilan dalam menjaga kinerja yang BSG recognizes that maintaining sustainable performance
berkelanjutan tidak hanya ditentukan oleh aspek operasional depends not only on operational and financial factors but also
dan finansial, tetapi juga oleh dukungan masyarakat serta on community support and a conducive environment. Therefore,
kondisi lingkungan yang kondusif. Oleh karena itu, program CSR programs are designed to be targeted, measurable, and
TJSL dirancang secara terarah, terukur, dan berkelanjutan guna continuous to deliver optimal impact for all stakeholders.
memberikan dampak yang optimal bagi seluruh pemangku
kepentingan.
Seluruh inisiatif TJSL BSG juga mendukung pencapaian Tujuan All of BSG CSR initiatives support the achievement of
Pembangunan Berkelanjutan (Sustainable Development Goals/ the Sustainable Development Goals (SDGs), particularly in
SDGs), khususnya dalam peningkatan kesejahteraan ekonomi improving public economic welfare, strengthening social
masyarakat, penguatan kehidupan sosial, perlindungan life, protecting the environment, and implementing sound,
lingkungan hidup, serta penerapan tata kelola yang baik dan sustainable governance.
777
berkelanjutan.
Dalam penerapannya, BSG turut mengacu pada standar In practice, BSG refers to ISO 26000 as an international guideline
internasional ISO 26000 sebagai pedoman pelaksanaan for corporate social responsibility, alongside internal regulations
tanggung jawab sosial Perusahaan dan ketentuan internal stipulated in Decree Number: 129/SK-COR/DIR/VII/2021 dated
sebagaimana diatur dalam Surat Keputusan Nomor: 129/SK- July 1, 2021, regarding the Corporate Manual (BPP) on BSG
COR/DIR/VII/2021, tanggal 1 Juli 2021 tentang Buku Pedoman Social Responsibility and Sustainable Finance Activities. These
Perusahaan (BPP) tentang: Kegiatan Tanggung Jawab Sosial standards ensure that CSR programs are conducted ethically,
dan Keuangan Berkelanjutan BSG. Standar ini menjadi acuan transparently, and in accordance with global best practices.
dalam memastikan bahwa program TJSL dilaksanakan secara
etis, transparan, dan sesuai dengan praktik terbaik yang berlaku
secara global.
Sebagai bentuk transparansi dan akuntabilitas kepada pemangku To uphold transparency and accountability, BSG CSR
kepentingan, pengungkapan kinerja TJSL BSG disajikan secara performance is disclosed comprehensively in a Sustainability
komprehensif dalam Laporan Keberlanjutan (Sustainability Report, published separately from the Annual Report in
Report) yang diterbitkan secara terpisah dari Laporan Tahunan, accordance with prevailing regulatory requirements.
sesuai dengan ketentuan regulator yang berlaku.
Ke depan, BSG akan terus memperkuat implementasi TJSL Moving forward, BSG will continue to strengthen its CSR
sebagai bagian dari penciptaan nilai bersama (shared value) implementation by fostering shared value through adaptive and
melalui program-program yang adaptif, inovatif, dan berdampak innovative programs designed to generate broad impact, while
luas, sejalan dengan dinamika kebutuhan masyarakat dan remaining responsive to evolving community needs and the
tantangan pembangunan berkelanjutan. complexities of sustainable development.
Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
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Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
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OJK Cross Reference
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Referensi Silang AR BSG 2025
Cross Reference AR BSG 2025
» Surat Edaran Otoritas Jasa Keuangan Republik Indonesia No. 16/SEOJK.04/2021 Tentang Bentuk Dan Isi Laporan Tahunan Emiten
Atau Perusahaan Publik
Circular Letter of the Financial Services Authority of the Republic of Indonesia No. 16/SEOJK.04/2021 concerning the Form and
Content of Annual Reports of Issuers or Public Companies
» Surat Edaran Otoritas Jasa Keuangan Republik Indonesia No. 9/SEOJK.03/2020 Tentang Transparansi Dan Publikasi Laporan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Bank Umum Konvensional
Circular Letter of the Financial Services Authority of the Republic of Indonesia No. 9/SEOJK.03/2020
concerning Transparency and Publication of Conventional Commercial Bank Reports
Halaman
Checklist
Page
1. SEOJK Nomor 16 /SEOJK.04/2021 Tentang Bentuk Dan Isi Laporan Tahunan Emiten Atau Perusahaan Publik
SEOJK Number 16 /SEOJK.04/2021 Concerning the Form and Content of Annual Reports of Issuers or Public
Companies
A. Ikhtisar Data Keuangan Penting √ 24-29
(Ikhtisar Data Keuangan Penting Memuat Informasi Keuangan Yang Disajikan
Dalam Bentuk Perbandingan Selama 3 (Tiga) Tahun Buku Atau Sejak Memulai
Usahanya Jika Emiten Atau Perusahaan Publik Tersebut Menjalankan Kegiatan
Usahanya Kurang Dari 3 (Tiga) Tahun, Paling Sedikit Memuat:)
Summary of Key Financial Data
(The Summary of Key Financial Data contains financial information presented
780 in a comparative format for the last 3 (three) financial years or since the
commencement of operations if the Issuer or Public Company has been
operating for less than 3 (three) years, at a minimum including:)
» Pendapatan/Penjualan √ 27
Revenue/Sales
» Laba Bruto √ 27
Gross Profit
» Laba (Rugi) √ 27
Profit (Loss)
» Jumlah Laba (Rugi) Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk Dan √ 27
Kepentingan Non Pengendali
Profit (Loss) Attributable to Owners of the Parent Entity and Non-Controlling
Interests
» Total Laba (Rugi) Komprehensif √ 27
Total Comprehensive Income (Loss)
» Jumlah Laba (Rugi) Komprehensif Yang Dapat Diatribusikan Kepada Pemilik Entitas √ 27
Induk Dan Kepentingan Non Pengendali
Total Comprehensive Income (Loss) Attributable to Owners of the Parent Entity and
Non-Controlling Interests
» Laba (Rugi) Per Saham √ 27
Earnings (Loss) per Share
» Jumlah Aset √ 24
Total Assets
» Jumlah Liabilitas √ 25
Total Liabilities
» Jumlah Ekuitas √ 26
Total Equity
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Halaman
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» Rasio Laba (Rugi) Terhadap Jumlah Aset √ 28
Return on Assets
» Rasio Laba (Rugi) Terhadap Ekuitas √ 28
Return on Equity
» Rasio Laba (Rugi) Terhadap Pendapatan/Penjualan √ 29
Net Profit Margin (Profit/Loss to Revenue/Sales Ratio)
» Rasio Lancar √ 29
Current Ratio
» Rasio Liabilitas Terhadap Ekuitas √ 29
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Debt to Equity Ratio
» Rasio Liabilitas Terhadap Jumlah Aset √ 29
Debt to Assets Ratio
» Informasi Dan Rasio Keuangan Lainnya Yang Relevan Dengan Emiten Atau √ 24-29
Perusahaan Publik Dan Jenis Industrinya
Other Financial Information and Ratios Relevant to the Issuer or Public Company and
its Industry
B. Informasi Saham √ 30-31
(Informasi Saham Bagi Perusahaan Terbuka Paling Sedikit Memuat)
Share Information
(For Public Companies, Share Information shall at least include:)
a. Saham Yang Telah Diterbitkan Untuk Setiap Masa Triwulan Yang Disajikan Dalam
Bentuk Perbandingan Selama 2 (Dua) Tahun Buku Terakhir, Paling Sedikit Memuat:
Shares Issued for Each Quarter, presented in a comparative format for the last 2
(two) financial years, at a minimum including:
a) Jumlah Saham Yang Beredar; √ 30-31
Number of Outstanding Shares;
b) Kapitalisasi Pasar Berdasarkan Harga Pada Bursa Efek Tempat Saham √
781
Dicatatkan;
Market Capitalization based on the share price on the stock exchange where
the shares are listed;
c) Harga Saham Tertinggi, Terendah, Dan Penutupan Berdasarkan Harga Pada √
Bursa Efek Tempat Saham Dicatatkan; Dan
Highest, Lowest, and Closing Share Prices based on the share price on the
stock exchange where the shares are listed; and
d) Volume Perdagangan Pada Bursa Efek Tempat Saham Dicatatkan √
Trading Volume on the stock exchange where the shares are listed
Informasi Dalam Huruf B), Huruf C) Dan Huruf D) Hanya Diungkapkan Jika Sahamnya
Tercatat Di Bursa Efek;
The information referred to in points b), c), and d) shall only be disclosed if the shares
are listed on the stock exchange.
b. Dalam Hal Terjadi Aksi Korporasi Yang Menyebabkan Terjadinya Perubahan Pada √ 30-31
Saham, Seperti Pemecahan Saham (Stock Split), Penggabungan Saham (Reverse
Stock), Dividen Saham, Saham Bonus, Perubahan Nilai Nominal Saham, Penerbitan
Efek Konversi, Serta Penambahan Dan Pengurangan Modal, Informasi Saham
Sebagaimana Dimaksud Pada Angka 1) Ditambahkan Penjelasan Paling Sedikit
Mengenai:
In the event of corporate actions affecting the shares, such as stock splits, reverse
stock splits, stock dividends, bonus shares, changes in the nominal value of shares,
issuance of convertible securities, as well as capital increases and reductions, the
share information as referred to in point 1) shall be supplemented with additional
explanations, at a minimum including:
a) Tanggal Pelaksanaan Aksi Korporasi √
Date of the corporate action
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b) Rasio Pemecahan Saham (Stock Split), Penggabungan Saham (Reverse Stock), √
Dividen Saham, Saham Bonus, Jumlah Efek Konversi Yang Diterbitkan, Dan
Perubahan Nilai Nominal Saham
Ratio of stock split, reverse stock split, stock dividends, bonus shares, number
of convertible securities issued, and changes in the nominal value of shares
c) Jumlah Saham Beredar Sebelum Dan Sesudah Aksi Korporasi √
Number of shares outstanding before and after the corporate action
d) Jumlah Efek Konversi Yang Dilaksanakan (Jika Ada) √
Number of conversion securities exercised (if any)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
e) Harga Saham Sebelum Dan Sesudah Aksi Korporasi √
Share price before and after the corporate action
c. Dalam Hal Terjadi Penghentian Sementara Perdagangan Saham (Suspension) Dan/ √
Atau Pembatalan Pencatatan Saham (Delisting) Dalam Tahun Buku, Dijelaskan Alasan
Penghentian Sementara Perdagangan Saham (Suspension) Dan/Atau Pembatalan
Pencatatan Saham (Delisting) Tersebut; Dan
In the event of a temporary suspension of share trading (suspension) and/or delisting
of shares, the reasons for such suspension and/or delisting during the financial year
shall be disclosed; and
d. Dalam Hal Penghentian Sementara Perdagangan Saham (Suspension) Sebagaimana √
Dimaksud Pada Angka 3) Dan/Atau Proses Pembatalan Pencatatan Saham (Delisting)
Masih Berlangsung Hingga Akhir Periode Laporan Tahunan, Dijelaskan Tindakan
Yang Dilakukan Untuk Menyelesaikan Penghentian Sementara Perdagangan Saham
(Suspension) Dan/Atau Pembatalan Pencatatan Saham (Delisting) Tersebut.
If the suspension of share trading (suspension) as referred to in point c) and/or the
delisting process is still ongoing until the end of the reporting period, the actions
taken to resolve such suspension and/or delisting shall be disclosed.
782
C. Laporan Direksi
Board of Directors’ Report
1) Kinerja Emiten Atau Perusahaan Publik, Paling Sedikit Memuat: √ 34-40
Performance of the Issuer or Public Company, at a minimum including:
a) Strategi Dan Kebijakan Strategis Emiten Atau Perusahaan Publik √ 36-37
Strategy and strategic policies of the Issuer or Public Company;
b) Peranan Direksi Dalam Perumusan Strategi Dan Kebijakan Strategis Emiten Atau √ 37-38
Perusahaan Publik
The role of the Board of Directors in formulating the strategies and policies of
the Issuer or Public Company
c) Proses Yang Dilakukan Direksi Untuk Memastikan Implementasi Strategi Emiten √ 36-40
Atau Perusahaan Publik
Processes undertaken by the Board of Directors to ensure the implementation
of the Issuer’s or Public Company’s strategies;
d) Perbandingan Antara Hasil Yang Dicapai Dengan Yang Ditargetkan Emiten Atau √ 36
Perusahaan Publik; dan
Comparison between actual results achieved and targets set by the Issuer or
Public Company; and
e) Kendala Yang Dihadapi Emiten Atau Perusahaan Publik √ 36
Key challenges faced by the Issuer or Public Company
2) Gambaran Tentang Prospek Usaha Emiten Atau Perusahaan Publik √ 39-40
Overview of Business Prospects of the Issuer or Public Company
3) Penerapan Tata Kelola Emiten Atau Perusahaan Publik √ 37
Implementation of Corporate Governance of the Issuer or Public Company
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Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Halaman
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Page
D. Laporan Dewan Komisaris √ 42-49
Board of Commissioners’ Report
1) Penilaian Terhadap Kinerja Direksi Mengenai Pengelolaan Emiten Atau Perusahaan √ 42-49
Publik, Termasuk Pengawasan Dewan Komisaris Dalam Perumusan Dan Implementasi
Strategi Emiten Atau Perusahaan Publik Yang Dilakukan Oleh Direksi
Assessment of the Board of Directors’ Performance in managing the Issuer or
Public Company, including the supervision by the Board of Commissioners over
the formulation and implementation of the Issuer’s or Public Company’s strategies
carried out by the Board of Directors
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2) Pandangan Atas Prospek Usaha Emiten Atau Perusahaan Publik Yang Disusun Oleh √ 47
Direksi
Views on the Business Prospects of the Issuer or Public Company as prepared by
the Board of Directors
3) Pandangan Atas Penerapan Tata Kelola Emiten Atau Perusahaan Publik √ 42-49
Views on the Implementation of Corporate Governance of the Issuer or Public
Company
E. Profil Emiten Atau Perusahaan Publik
Profile of the Issuer or Public Company
1) Nama Emiten Atau Perusahaan Publik Termasuk Apabila Terdapat Perubahan Nama, √ 52, 59
Alasan Perubahan, Dan Tanggal Efektif Perubahan Nama Pada Tahun Buku;
Name of the Issuer or Public Company, including any changes in name, the reasons
for such changes, and the effective date of the name change during the financial
year;
2) Akses Terhadap Emiten Atau Perusahaan Publik Termasuk Kantor Cabang Atau
Kantor Perwakilan Yang Memungkinkan Masyarakat Dapat Memperoleh Informasi
Mengenai Emiten Atau Perusahaan Publik, Meliputi:
Access to Information on the Issuer or Public Company, including branch offices 783
or representative offices that enable the public to obtain information regarding the
Issuer or Public Company, including:
a) Alamat √ 53
Address
b) Nomor Telepon √ 53
Telephone Number
c) Alamat Surat Elektronik; Dan √ 53
Email Address; and
d) Alamat Situs Web √ 53
Website Address
3) Riwayat Singkat Emiten Atau Perusahaan Publik; √ 56-76
Brief History of the Issuer or Public Company;
4) Visi Dan Misi Emiten Atau Perusahaan Publik Serta Budaya Perusahaan (Corporate √ 77-79
Culture) Atau Nilai-Nilai Perusahaan;
Vision and Mission of the Issuer or Public Company, as well as Corporate Culture or
Corporate Values;
5) Kegiatan Usaha Menurut Anggaran Dasar Terakhir Kegiatan Usaha Yang Dijalankan √ 54-55, 80-81
Pada Tahun Buku, Serta Jenis Barang Dan/Atau Jasa Yang Dihasilkan;
Business Activities in accordance with the latest Articles of Association, including
business activities carried out during the financial year, as well as the types of goods
and/or services produced;
6) Wilayah Operasional Emiten Atau Perusahaan Publik Wilayah Operasional √ 124-128
Merupakan Wilayah Atau Daerah Pelaksanaan Kegiatan Operasional Atau Jangkauan
Dari Kegiatan Operasional Perusahaan;
Operational Areas of the Issuer or Public Company, defined as the regions or areas
where operational activities are conducted or the coverage of the Company’s
operations;
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OJK Cross Reference
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7) Struktur Organisasi Emiten Atau Perusahaan Publik Dalam Bentuk Bagan, Paling √ 82-105
Sedikit Sampai Dengan Struktur 1 (Satu) Tingkat Di Bawah Direksi Termasuk Komite
Di Bawah Direksi (Jika Ada) Dan Komite Di Bawah Dewan Komisaris Disertai Dengan
Nama Dan Jabatan;
Organizational Structure of the Issuer or Public Company, presented in the
form of a chart, at least up to one level below the Board of Directors, including
committees under the Board of Directors (if any) and committees under the Board
of Commissioners, accompanied by names and positions;
8) Daftar Keanggotaan Asosiasi Industri Baik Dalam Skala Nasional Maupun √ 115
Internasional Yang Berkaitan Dengan Penerapan Keuangan Berkelanjutan;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
List of Industry Associations, both at national and international levels, related to the
implementation of sustainable finance;
9) Profil Direksi, Paling Sedikit Memuat:
Profile of the Board of Directors, at a minimum including:
a) Nama Dan Jabatan Yang Sesuai Dengan Tugas Dan Tanggung Jawab √ 90-95
Name and position in accordance with duties and responsibilities
b) Foto Terbaru √ 90-95
Recent photograph
c) Usia √ 90-95
Age
d) Kewarganegaraan √ 90-95
Nationality
e) Riwayat Pendidikan Dan/Atau Sertifikasi √ 90-95
Educational background and/or certifications
f) Riwayat Jabatan, Meliputi Informasi: √ 90-95
Employment history, including:
784 (1) Dasar Hukum Pengangkatan Sebagai Anggota Direksi Pada Emiten Atau √ 90-95
Perusahaan Publik Yang Bersangkutan;
Legal basis for appointment as a member of the Board of Directors of the
relevant Issuer or Public Company;
(2) Rangkap Jabatan, Baik Sebagai Anggota Direksi Anggota Dewan Komisaris, √ 90-95
Dan/Atau Anggota Komite Serta Jabatan Lainnya Baik Di Dalam Maupun
Di Luar Emiten Atau Perusahaan Publik Dalam Hal Anggota Direksi Tidak
Memiliki Rangkap Jabatan, Maka Diungkapkan Mengenai Hal Tersebut;
Concurrent positions, whether as a member of the Board of Directors,
Board of Commissioners, and/or committee member, as well as other
positions both within and outside the Issuer or Public Company. If a
member of the Board of Directors does not hold concurrent positions,
such condition shall be disclosed;
(3) Pengalaman Kerja Beserta Periode Waktunya Baik Di Dalam Maupun Di √ 90-95
Luar Emiten Atau Perusahaan Publik;
Work experience along with the respective periods, both within and
outside the Issuer or Public Company;
g) Hubungan Afiliasi Dengan Anggota Direksi Lainnya Anggota Dewan Komisaris, √ 90-95
Pemegang Saham Utama Dan Pengendali Baik Langsung Maupun Tidak
Langsung Sampai Kepada Pemilik Individu, Meliputi Nama Pihak Yang Terafiliasi.
Dalam Hal Anggota Direksi Tidak Memiliki Hubungan Afiliasi, Maka Emiten Atau
Perusahaan Publik Mengungkapkan Hal Tersebut; Dan
Affiliation relationships with other members of the Board of Directors,
members of the Board of Commissioners, controlling shareholders, and major
shareholders, whether direct or indirect, up to the individual level, including the
names of affiliated parties. If no such affiliation exists, this shall be disclosed;
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h) Perubahan Komposisi Anggota Direksi Dan Alasan Perubahannya. Dalam Hal
Tidak Terdapat Perubahan Komposisi Anggota Direksi, Maka Diungkapkan
Mengenai Hal Tersebut.
Changes in the composition of the Board of Directors and the reasons for such
changes, if any.
10) Profil Dewan Komisaris, Paling Sedikit Memuat: √ 84-89
Profile of the Board of Commissioners, at a minimum including:
a) Nama Dan Jabatan √ 84-89
Name and position
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
b) Foto Terbaru √ 84-89
Recent photograph
c) Usia √ 84-89
Age
d) Kewarganegaraan √ 84-89
Nationality
e) Riwayat Pendidikan Dan/Atau Sertifikasi √ 84-89
Educational background and/or certifications
f) Riwayat Jabatan, Meliputi Informasi: √ 84-89
Employment history, including:
(1) Dasar Hukum Pengangkatan Sebagai Anggota Dewan Komisaris; √ 84-89
Legal basis for appointment as a member of the Board of Commissioners;
(2) Dasar Hukum Pengangkatan Pertama Kali Sebagai Anggota Dewan √ 84-89
Komisaris Yang Merupakan Komisaris Independen Pada Emiten Atau
Perusahaan Publik Yang Bersangkutan;
Legal basis for first-time appointment as a member of the Board of
Commissioners serving as an Independent Commissioner in the relevant
Issuer or Public Company; 785
(3) Rangkap Jabatan, Baik Sebagai Anggota Dewan Komisaris, Anggota √ 84-89
Direksi, Dan/Atau Anggota Komite Serta Jabatan Lainnya Baik Di Dalam
Maupun Di Luar Emiten Atau Perusahaan Publik. Dalam Hal Anggota
Dewan Komisaris Tidak Memiliki Rangkap Jabatan, Maka Diungkapkan
Mengenai Hal Tersebut; Dan
Concurrent positions, whether as a member of the Board of
Commissioners, Board of Directors, and/or committee member, as well as
other positions both within and outside the Issuer or Public Company.
If a member of the Board of Commissioners does not hold concurrent
positions, such condition shall be disclosed;
(4) Pengalaman Kerja Beserta Periode Waktunya Baik Di Dalam Maupun Di √ 84-89
Luar Emiten Atau Perusahaan Publik;
Work experience along with the respective periods, both within and
outside the Issuer or Public Company;
g) Hubungan Afiliasi Dengan Anggota Dewan Komisaris Lainnya, Pemegang √ 84-89
Saham Utama, Dan Pengendali Baik Langsung Maupun Tidak Langsung
Sampai Kepada Pemilik Individu, Meliputi Nama Pihak Yang Terafiliasi; Dalam Hal
Anggota Dewan Komisaris Tidak Memiliki Hubungan Afiliasi, Maka Emiten Atau
Perusahaan Publik Mengungkapkan Hal Tersebut;
Affiliation relationships with other members of the Board of Commissioners,
major shareholders, and controlling shareholders, whether direct or indirect, up
to the individual level, including the names of affiliated parties. If a member of
the Board of Commissioners does not have any affiliation relationships, such
condition shall be disclosed;
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h) Pernyataan Independensi Komisaris Independen Dalam Hal Komisaris √ 84-89
Independen Telah Menjabat Lebih Dari 2 (Dua) Periode; Dan
Statement of independence of Independent Commissioners, in the event that
an Independent Commissioner has served for more than 2 (two) terms; and
i) Perubahan Komposisi Anggota Dewan Komisaris Dan Alasan Perubahannya. √ 84-89
Dalam Hal Tidak Terdapat Perubahan Komposisi Anggota Dewan Komisaris,
Maka Diungkapkan Mengenai Hal Tersebut
Changes in the composition of the Board of Commissioners and the reasons
for such changes. If there are no changes in the composition of the Board of
Commissioners, such condition shall be disclosed
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
11) Dalam Hal Terdapat Perubahan Susunan Anggota Direksi Dan/Atau Anggota Dewan
Komisaris Yang Terjadi Setelah Tahun Buku Berakhir Sampai Dengan Batas Waktu
Penyampaian Laporan Tahunan, Susunan Yang Dicantumkan Dalam Laporan
Tahunan Adalah Susunan Anggota Direksi Dan/Atau Anggota Dewan Komisaris Yang
Terakhir Dan Sebelumnya.
In the event of changes in the composition of the Board of Directors and/or the Board
of Commissioners occurring after the end of the financial year up to the deadline for
submission of the Annual Report, the composition presented in the Annual Report
shall reflect the latest composition as well as the previous composition.
12) Jumlah Karyawan Menurut Jenis Kelamin, Jabatan, Usia Tingkat Pendidikan, √ 106-109
Dan Status Ketenagakerjaan (Tetap/Kontrak) Dalam Tahun Buku; Pengungkapan
Informasi Dapat Disajikan Dalam Bentuk Tabel.
Number of employees by gender, position, age, level of education, and
employment status (permanent/contract) during the financial year.
The information may be presented in tabular form.
13) Nama Pemegang Saham Dan Persentase Kepemilikan Pada Awal Dan Akhir Tahun
786 Buku, Yang Terdiri Dari Informasi Mengenai:
Names of shareholders and percentage of ownership at the beginning and end of
the financial year, consisting of information regarding:
a) Pemegang Saham Yang Memiliki 5% (Lima Persen) Atau Lebih Saham Emiten √ 111-113
Atau Perusahaan Publik;
Shareholders holding 5% (five percent) or more of the shares of the Issuer or
Public Company;
b) Anggota Direksi Dan Anggota Dewan Komisaris Yang Memiliki Saham Emiten √ 114
Atau Perusahaan Publik Dalam Hal Seluruh Anggota Direksi Dan/Atau Seluruh
Anggota Dewan Komisaris Tidak Memiliki Saham, Maka Diungkapkan Mengenai
Hal Tersebut; Dan
Members of the Board of Directors and members of the Board of Commissioners
who hold shares of the Issuer or Public Company. If none of the members hold
shares, such condition shall be disclosed; and
c) Kelompok Pemegang Saham Masyarakat, Yaitu Kelompok Pemegang Saham √ 114
Yang Masing-Masing Memiliki Kurang Dari 5% (Lima Persen) Saham Emiten Atau
Perusahaan Publik.
Public shareholders, namely shareholders each holding less than 5% (five
percent) of the shares of the Issuer or Public Company.
Informasi Di Atas Dapat Disajikan Dalam Bentuk Tabel
The above information can be presented in tabular form
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14) Persentase Kepemilikan Tidak Langsung Atas Saham Emiten Atau Perusahaan √ 114
Publik Oleh Anggota Direksi Dan Anggota Dewan Komisaris Pada Awal Dan Akhir
Tahun Buku, Termasuk Informasi Mengenai Pemegang Saham Yang Terdaftar Dalam
Daftar Pemegang Saham Untuk Kepentingan Kepemilikan Tidak Langsung Anggota
Direksi Dan Anggota Dewan Komisaris. Dalam Hal Seluruh Anggota Direksi Dan/Atau
Seluruh Anggota Dewan Komisaris Tidak Memiliki Kepemilikan Tidak Langsung Atas
Saham Emiten Atau Perusahaan Publik, Maka Diungkapkan Mengenai Hal Tersebut.
Percentage of indirect share ownership in the Issuer or Public Company by
members of the Board of Directors and members of the Board of Commissioners at
the beginning and end of the financial year, including information on shareholders
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
recorded in the shareholders register for the purpose of such indirect ownership.
In the event that all members of the Board of Directors and/or all members of the
Board of Commissioners do not have indirect share ownership in the Issuer or Public
Company, such condition shall be disclosed.
15) Jumlah Pemegang Saham Dan Persentase Kepemilikan Per Akhir Tahun Buku √ 111-113
Berdasarkan Klasifikasi;
Number of Shareholders and Percentage of Ownership at Year-End by Classification:
a) Kepemilikan Institusi Lokal; √ 111-113
Domestic institutional ownership;
b) Kepemilikan Institusi Asing; √ 111-113
Foreign institutional ownership;
c) Kepemilikan Individu Lokal; √ 111-113
Domestic individual ownership;
d) Kepemilikan Individu Asing; √ 111-113
Foreign individual ownership;
16) Informasi Mengenai Pemegang Saham Utama Dan Pengendali Emiten Atau √ 111-113
Perusahaan Publik, Baik Langsung Maupun Tidak Langsung, Sampai Kepada Pemilik 787
Individu, Yang Disajikan Dalam Bentuk Skema Atau Bagan;
Information on Controlling Shareholders and Ultimate Shareholders of the Issuer or
Public Company, both direct and indirect, up to the individual level, presented in the
form of a chart or diagram;
17) Nama Entitas Anak, Perusahaan Asosiasi, Perusahaan Ventura Bersama Dimana √ 118-119
Emiten Atau Perusahaan Publik Memiliki Pengendalian Bersama Entitas (Jika Ada),
Beserta Persentase Kepemilikan Saham, Bidang Usaha, Total Aset, Dan Status
Operasi Entitas Anak, Perusahaan Asosiasi, Perusahaan Ventura Bersama; Untuk
Entitas Anak, Ditambahkan Informasi Mengenai Alamat Entitas Anak Tersebut;
Names of Subsidiaries, Associated Companies, and Joint Venture Companies, in
which the Issuer or Public Company has joint control (if any), including percentage of
share ownership, line of business, total assets, and operational status of such entities;
For subsidiaries, include information on the address of the entity;
18) Kronologis Pencatatan Saham, Jumlah Saham, Nilai Nominal, Dan Harga Penawaran √ 116-117
Dari Awal Pencatatan Hingga Akhir Tahun Buku Serta Nama Bursa Efek Dimana
Saham Emiten Atau Perusahaan Publik Dicatatkan, Termasuk Pemecahan Saham
(Stock Split), Penggabungan Saham (Reverse Stock), Dividen Saham, Saham Bonus,
Dan Perubahan Nilai Nominal Saham, Pelaksanaan Efek Konversi, Pelaksanaan
Penambahan Dan Pengurangan Modal (Jika Ada);
Chronology of Share Listing, number of shares, nominal value, and offering price
from the initial listing to the end of the financial year, as well as the name of the stock
exchange where the shares of the Issuer or Public Company are listed, including
stock splits, reverse stock splits, stock dividends, bonus shares, changes in nominal
value, conversion of securities, and capital increases and reductions (if any);
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19) Informasi Pencatatan Efek Lainnya Selain Efek Sebagaimana Dimaksud Pada Angka √ 116-117
18), Yang Belum Jatuh Tempo Pada Tahun Buku Paling Sedikit Memuat Nama Efek,
Tahun Penerbitan, Tingkat Suku Bunga/Imbal Hasil, Tanggal Jatuh Tempo, Nilai
Penawaran, Dan Peringkat Efek (Jika Ada);
Information on the Listing of Other Securities, other than those referred to in point
18), that have not matured during the financial year, at a minimum including the
name of the securities, year of issuance, interest rate, and maturity date;
20) Informasi Penggunaan Jasa Akuntan Publik (Ap) Dan Kantor Akuntan Publik (KAP) √ 120-121
Beserta Jaringan/Asosiasi/Aliansinya Meliputi:
Information on the Engagement of Public Accountants (PA) and Public Accounting
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Firms (KAP), including their networks/associations/alliances, comprising:
a) Nama Dan Alamat; √ 120-121
Name and address;
b) Periode Penugasan; √ 120-121
Engagement period;
c) Informasi Jasa Audit Dan/Atau Non Audit Yang Diberikan; √ 120-121
Description of audit and/or non-audit services provided;
d) Biaya Jasa (Fee) Audit Dan/Atau Non Audit Untuk Masing-Masing Penugasan √ 120-121
Yang Diberikan Selama Tahun Buku; Dan
Fees for audit and/or non-audit services for each engagement during the
financial year;
e) Dalam Hal AP Dan KAP Beserta Jaringan/Asosiasi/Aliansinya, Yang Ditunjuk √ 120-121
Tidak Memberikan Jasa Non Audit, Maka Diungkapkan Mengenai Informasi
Tersebut; Dan
If the PA and KAP, including their networks/associations/alliances, did not
provide non-audit services, such condition shall be disclosed;
788 Pengungkapan Informasi Penggunaan Jasa Ap Dan Kap Beserta Jaringan/Asosiasi/ √ 120-121
Aliansinya Dapat Disajikan Dalam Bentuk Tabel.
The disclosure of the use of PA and KAP services, including their networks/
associations/alliances, may be presented in tabular form.
21) Nama Dan Alamat Lembaga Dan/Atau Profesi Penunjang Pasar Modal Selain AP Dan √ 120-121
KAP.
Names and addresses of other capital market supporting institutions and/or
professions, other than PA and KAP.
F. Analisis Dan Pembahasan Manajemen
Analisis Dan Pembahasan Manajemen Memuat Analisis Dan Pembahasan
Mengenai Laporan Keuangan Dan Informasi Penting Lainnya Dengan Penekanan
Pada Perubahan Material Yang Terjadi Dalam Tahun Buku, Yaitu Paling Sedikit
Memuat:
Management Discussion and Analysis
The Management Discussion and Analysis includes analysis and discussion of the
financial statements and other important information, with emphasis on material
changes occurring during the financial year, at a minimum including;
1) Tinjauan Operasi Per Segmen Usaha Sesuai Dengan Jenis Industri Emiten Atau √ 134-499
Perusahaan Publik, Paling Sedikit Mengenai:
Review of Operations by Business Segment, in accordance with the industry of the
Issuer or Public Company, at a minimum including:
a) Produksi, Yang Meliputi Proses, Kapasitas, Dan Perkembangannya; √ 134-149
Production, including processes, capacity, and developments;
b) Pendapatan/Penjualan; Dan √ 134-149
Revenue/Sales; and
c) Profitabilitas; √ 134-149
Profitability;
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2) Kinerja Keuangan Komprehensif Yang Mencakup Perbandingan Kinerja Keuangan √ 500-514
Dalam 2 (Dua) Tahun Buku Terakhir, Penjelasan Tentang Penyebab Adanya
Perubahan Dan Dampak Perubahan Tersebut, Paling Sedikit Mengenai:
Comprehensive Financial Performance, including comparison of financial
performance for the last 2 (two) financial years, explanation of the causes of changes
and their impacts, at a minimum including:
a) Aset Lancar, Aset Tidak Lancar, Dan Total Aset; √ 500-505
Current assets, non-current assets, and total assets;
b) Liabilitas Jangka Pendek, Liabilitas Jangka Panjang, Dan Total Liabilitas; √ 505-509
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Short-term liabilities, long-term liabilities, and total liabilities;
c) Ekuitas; √ 510
Equity;
d) Pendapatan/Penjualan, Beban, Laba (Rugi), Penghasilan Komprehensif Lain, √ 511-514
Dan Total Laba (Rugi) Komprehensif; Dan
Revenue/Sales, expenses, profit (loss), other comprehensive income, and total
comprehensive income (loss); and
e) Arus Kas; √ 514
Cash flows;
3) Kemampuan Membayar Utang Atau Kewajiban Dengan Menyajikan Perhitungan √ 515-517
Rasio Yang Relevan;
Ability to meet debt or obligations, presented with relevant ratio calculations;
4) Tingkat Kolektibilitas Piutang Emiten Atau Perusahaan Publik Dengan Menyajikan √ 518
Perhitungan Rasio Yang Relevan;
Collectibility level of receivables of the Issuer or Public Company, presented with
relevant ratio calculations;
5) Struktur Modal (Capital Structure) Dan Kebijakan Manajemen Atas Struktur Modal √ 519-521
(Capital Structure) Tersebut Disertai Dasar Penentuan Kebijakan Dimaksud; 789
Capital structure and management policies on such capital structure, including the
basis for determining such policies;
6) Bahasan Mengenai Ikatan Yang Material Untuk Investasi Barang Modal Dengan
Penjelasan Paling Sedikit Memuat:
Discussion on material commitments for capital expenditures, at a minimum
including:
a) Tujuan Dari Ikatan Tersebut; √ 521
Objectives of such commitments;
b) Sumber Dana Yang Diharapkan Untuk Memenuhi Ikatan Tersebut; √ 522
Expected sources of funds to fulfill such commitments;
c) Mata Uang Yang Menjadi Denominasi; Dan √ 522
Currency denomination; and
d) Langkah Yang Direncanakan Emiten Atau Perusahaan Publik Untuk Melindungi
Risiko Dari Posisi Mata Uang Asing Yang Terkait;
Planned steps by the Issuer or Public Company to mitigate risks arising from
related foreign currency exposures;
7) Bahasan Mengenai Investasi Barang Modal Yang Direalisasikan Dalam Tahun Buku
Terakhir, Paling Sedikit Memuat:
Discussion on capital expenditures realized during the latest financial year, at a
minimum including:
a) Jenis Investasi Barang Modal; √ 522
Types of capital expenditures;
b) Tujuan Investasi Barang Modal; Dan √ 522
Objectives of capital expenditures; and
c) Nilai Investasi Barang Modal Yang Dikeluarkan; √ 522
Amount of capital expenditures incurred;
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8) Informasi Dan Fakta Material Yang Terjadi Setelah Tanggal Laporan Akuntan (Jika √ 522-525
Ada);
Information and material facts occurring after the date of the financial statements
(if any);
9) Prospek Usaha Dari Emiten Atau Perusahaan Publik Dikaitkan Dengan Kondisi √ 525-526
Industri, Ekonomi Secara Umum Dan Pasar Internasional Disertai Data Pendukung
Kuantitatif Dari Sumber Data Yang Layak Dipercaya;
Business prospects of the Issuer or Public Company, in relation to industry
conditions, general economic conditions, and international markets, supported by
quantitative data from reliable sources;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
10) Perbandingan Antara Target/Proyeksi Pada Awal Tahun Buku Dengan Hasil Yang
Dicapai (Realisasi), Mengenai:
Comparison between targets/projections at the beginning of the financial year and
actual results achieved, including:
a) Pendapatan/Penjualan; √ 515-516
Revenue/Sales;
b) Laba (Rugi); √ 515-516
Profit (Loss);
c) Struktur Modal (Capital Structure); Atau √ 515-516
Capital structure; or
d) Hal Lainnya Yang Dianggap Penting Bagi Emiten Atau Perusahaan Publik; √ 515-516
Other matters considered important for the Issuer or Public Company;
11) Target/Proyeksi Yang Ingin Dicapai Emiten Atau Perusahaan Publik Untuk 1 (Satu)
Tahun Mendatang, Mengenai:
Targets/projections to be achieved by the Issuer or Public Company for the next 1
(one) financial year, including:
790 a) Pendapatan/Penjualan; √ 525-526
Revenue/Sales;
b) Laba (Rugi); √ 525-526
Profit (Loss);
c) Struktur Modal (Capital Structure); √ 525-526
Capital structure;
d) Kebijakan Dividen; Atau √ 525-526
Dividend policy; or
e) Hal Lainnya Yang Dianggap Penting Bagi Emiten Atau Perusahaan Publik; √ 525-526
Other matters considered important for the Issuer or Public Company;
12) Aspek Pemasaran Atas Barang Dan/Atau Jasa Emiten Atau Perusahaan Publik, √ 516
Paling Sedikit Mengenai Strategi Pemasaran Dan Pangsa Pasar;
Marketing aspects of the Issuer’s or Public Company’s products and/or services, at
a minimum including marketing strategy and market share;
13) Uraian Mengenai Dividen Selama 2 (Dua) Tahun Buku Terakhir, Paling Sedikit:
Description of dividends for the last 2 (two) financial years, at a minimum including:
a) Kebijakan Dividen, Antara Lain Memuat Informasi Persentase Jumlah Dividen √ 31
Yang Dibagikan Terhadap Laba Bersih;
Dividend policy, including information on the percentage of dividends
distributed relative to net income;
b) Tanggal Pembayaran Dividen Kas Dan/Atau Tanggal Distribusi Dividen Non Kas; √ 31
Dividend payment date for cash dividends and/or distribution date for non-cash
dividends;
c) Jumlah Dividen Per Saham (Kas Dan/Atau Non Kas); Dan √ 31
Dividend per share (cash and/or non-cash); and
d) Jumlah Dividen Per Tahun Yang Dibayar; √ 31
Total dividends paid per year;
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Pengungkapan Informasi Dapat Disajikan Dalam Bentuk Tabel. Dalam Hal Emiten
Atau Perusahaan Publik Tidak Membagikan Dividen Dalam 2 (Dua) Tahun Terakhir,
Maka Diungkapkan Mengenai Hal Tersebut.
The disclosure may be presented in tabular form. If the Issuer or Public Company
did not distribute dividends in the last 2 (two) financial years, such condition shall
be disclosed.
14) Realisasi Penggunaan Dana Hasil Penawaran Umum, Dengan Ketentuan:
Realization of the use of proceeds from the public offering, subject to the following
provisions:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
a) Dalam Hal Selama Tahun Buku, Emiten Memiliki Kewajiban Menyampaikan √ 522
Laporan Realisasi Penggunaan Dana, Maka Diungkapkan Realisasi Penggunaan
Dana Hasil Penawaran Umum Secara Kumulatif Sampai Dengan Akhir Tahun
Buku; Dan
In the event that during the financial year the Issuer is required to submit a
report on the realization of the use of proceeds, the realization of the use of
proceeds from the public offering shall be disclosed cumulatively up to the end
of the financial year; and
b) Dalam Hal Terdapat Perubahan Penggunaan Dansebagaimana Diatur Dalam √ 522
Peraturan Otoritas Jasa Keuangan Mengenai Laporan Realisasi Penggunaan
Dana Hasil Penawaran Umum, Maka Emiten Menjelaskan Perubahan Tersebut;
In the event of any changes in the use of proceeds as regulated under OJK
regulations concerning the report on the realization of the use of proceeds from
public offerings, the Issuer shall explain such changes.
15) Informasi Material (Jika Ada), Antara Lain Mengenai Investasi, Ekspansi, Divestasi, √ 523
Penggabungan/Peleburan Usaha, Akuisisi, Restrukturisasi Utang/Modal, Transaksi
Material, Transaksi Afiliasi, Dan Transaksi Benturan Kepentingan, Yang Terjadi Pada
Tahun Buku, Paling Sedikit Memuat:
791
Material information (if any), including but not limited to investment, expansion,
divestment, merger/consolidation, acquisition, debt/capital restructuring, material
transactions, affiliated transactions, and conflict of interest transactions occurring
during the financial year, at a minimum including:
a) Tanggal, Nilai, Dan Objek Transaksi; √ 523
Date, value, and object of the transaction;
b) Nama Pihak Yang Melakukan Transaksi; √ 523
Name of the transacting parties;
c) Sifat Hubungan Afiliasi (Jika Ada);
Nature of the affiliation relationship (if any);
d) Penjelasan Mengenai Kewajaran Transaksi; √ 523
Explanation regarding the fairness of the transaction;
e) Pemenuhan Ketentuan Terkait; Dan
Compliance with relevant regulations; and
f) Dalam Hal Terdapat Hubungan Afiliasi, Selain Mengungkapkan Informasi
Sebagaimana Dimaksud Dalam Huruf A) Sampai Dengan Huruf E), Emiten Atau
Perusahaan Publik Juga Mengungkapkan Informasi:
In the event of an affiliation relationship, in addition to the disclosures referred
to in points a) through e), the Issuer or Public Company shall also disclose:
(1) Pernyataan Direksi Bahwa Transaksi Afiliasi Telah Melalui Prosedur Yang √ 523, 741
Memadai Untuk Memastikan Bahwa Transaksi Afiliasi Dilaksanakan Sesuai
Dengan Praktik Bisnis Yang Berlaku Umum Antara Lain Dilakukan Dengan
Memenuhi Prinsip Transaksi Yang Wajar (Arms-Length Principle); Dan
A statement from the Board of Directors that the affiliated transaction
has followed adequate procedures to ensure that it is conducted in
accordance with prevailing business practices, including adherence to
the arm’s length principle; and
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(2) Peran Dewan Komisaris Dan Komite Audit Dalam Melakukan Prosedur √ 523, 741
Yang Memadai Untuk Memastikan Bahwa Transaksi Afiliasi Dilaksanakan
Sesuai Dengan Praktik Bisnis Yang Berlaku Umum Antara Lain Dilakukan
Dengan Memenuhi Prinsip Transaksi Yang Wajar (Arms-Length Principle);
Dan
The role of the Board of Commissioners and the Audit Committee in
ensuring that adequate procedures are implemented so that affiliated
transactions are conducted in accordance with prevailing business
practices, including adherence to the arm’s length principle;
g) Untuk Transaksi Afiliasi Atau Transaksi Material Yang Merupakan Kegiatan Usaha √ 523, 741
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Yang Dijalankan Dalam Rangka Menghasilkan Pendapatan Usaha Dan Dijalankan
Secara Rutin, Berulang, Dan/Atau Berkelanjutan, Ditambahkan Penjelasan
Bahwa Transaksi Afiliasi Atau Transaksi Material Tersebut Merupakan Kegiatan
Usaha Yang Dijalankan Dalam Rangka Menghasilkan Pendapatan Usaha Dan
Dijalankan Secara Rutin, Berulang, Dan/Atau Berkelanjutan; Dalam Hal Transaksi
Afiliasi Atau Transaksi Material Dimaksud Telah Diungkapkan Dalam Laporan
Keuangan Tahunan, Ditambahkan Informasi Mengenai Rujukan Pengungkapan
Dalam Laporan Keuangan Tahunan Tersebut.
For affiliated transactions or material transactions that constitute business
activities carried out in the course of generating operating revenue on a routine,
recurring, and/or continuous basis, an additional explanation shall be provided
stating that such transactions are part of normal business activities conducted
in a routine, recurring, and/or continuous manner. If such transactions have
been disclosed in the annual financial statements, reference to such disclosures
shall be included;
h) Untuk Pengungkapan Transaksi Afiliasi Dan/Atau Transaksi Benturan
Kepentingan Yang Merupakan Hasil Pelaksanaan Transaksi Afiliasi Dan/Atau
792 Transaksi Benturan Kepentingan Yang Telah Disetujui Pemegang Saham
Independen, Ditambahkan Informasi Mengenai Tanggal Pelaksanaan RUPS
Yang Menyetujui Transaksi Afiliasi Dan/Atau Transaksi Benturan Kepentingan
Tersebut;
For disclosures of affiliated transactions and/or conflict of interest transactions
resulting from the implementation of such transactions or those approved by
independent shareholders, additional information shall include the date of the
GMS (General Meeting of Shareholders) approving such transactions;
i) Dalam Hal Tidak Terdapat Transaksi Afiliasi Dan/Atau Transaksi Benturan √ 523, 741
Kepentingan, Maka Diungkapkan Mengenai Hal Tersebut;
If there are no affiliated transactions and/or conflict of interest transactions,
such condition shall be disclosed.
16) Perubahan Ketentuan Peraturan Perundang-Undangan Yang Berpengaruh √ 524
Signifikan Terhadap Emiten Atau Perusahaan Publik Dan Dampaknya Terhadap
Laporan Keuangan (Jika Ada); Dan
Changes in laws and regulations that have a significant impact on the Issuer or
Public Company and their effects on the financial statements (if any);
17) Perubahan Kebijakan Akuntansi, Alasan Dan Dampaknya Terhadap Laporan √ 524
Keuangan (Jika Ada).
Changes in accounting policies, including the reasons and their impact on the
financial statements (if any).
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G. Tata Kelola Emiten Atau Perusahaan Publik
Tata Kelola Emiten Atau Perusahaan Publik Paling Sedikit Memuat Uraian Singkat
Mengenai:
Corporate Governance of the Issuer or Public Company
The corporate governance section shall at least include a brief description of:
1) RUPS, Paling Sedikit Memuat: √ 541-559
General Meeting of Shareholders (GMS), at a minimum including:
a) Informasi Mengenai Keputusan RUPS Pada Tahun Buku Dan 1 (Satu) Tahun
Sebelum Tahun Buku Meliputi:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Information on GMS resolutions during the financial year and 1 (one) year prior
to the financial year, including:
(1) Keputusan RUPS Pada Tahun Buku Dan 1 (Satu) Tahun Sebelum Tahun √ 541-559
Buku Yang Direalisasikan Pada Tahun Buku; Dan
Resolutions of the GMS during the financial year and 1 (one) year prior to
the financial year that have been realized during the financial year; and
(2) Keputusan RUPS Pada Tahun Buku Dan 1 (Satu) Tahun Sebelum Tahun √ 559
Buku Yang Belum Direalisasikan Beserta Alasan Belum Direalisasikan;
GMS resolutions during the financial year and 1 (one) year prior to the
financial year that have not been realized, along with the reasons for non-
realization;
b) Dalam Hal Emiten Atau Perusahaan Publik Menggunakan Pihak Independen
Dalam Pelaksanaan RUPS Untuk Melakukan Perhitungan Suara, Maka
Diungkapkan Mengenai Hal Tersebut;
In the event that the Issuer or Public Company engages an independent party
in the conduct of the GMS for vote tabulation, such engagement shall be
disclosed;
2) Direksi, Paling Sedikit Memuat: 793
Board of Directors, at a minimum including:
a) Tugas Dan Tanggung Jawab Masing-Masing Anggota Direksi; √ 582-585
Informasi Mengenai Tugas Dan Tanggung Jawab Masing-Masing Anggota
Direksi Diuraikan Dan Dapat Disajikan Dalam Bentuk Tabel.
Duties and responsibilities of each member of the Board of Directors;
Information regarding the duties and responsibilities of each member may be
described and presented in tabular form;
b) Pernyataan Bahwa Direksi Memiliki Pedoman Atau Piagam (Charter) Direksi; √ 582-585
A statement that the Board of Directors has a Board of Directors Charter;
c) Kebijakan Dan Pelaksanaan Frekuensi Rapat Direksi, Rapat Direksi Bersama √ 597-603
Dewan Komisaris, Dan Tingkat Kehadiran Anggota Direksi Dalam Rapat Tersebut
Termasuk Kehadiran Dalam RUPS;
Informasi Tingkat Kehadiran Anggota Direksi Dalam Rapat Direksi, Rapat Direksi
Bersama Dewan Komisaris, Atau RUPS Dapat Disajikan Dalam Bentuk Tabel.
Policies and implementation of the frequency of Board of Directors
meetings, joint meetings of the Board of Directors with the Board
of Commissioners, and attendance rates of members of the Board
of Directors in such meetings, including attendance at the GMS;
Information on attendance rates may be presented in tabular form;
d) Pelatihan Dan/Atau Peningkatan Kompetensi Anggota Direksi:
Training and/or competency development of members of the Board of Directors:
(1) Kebijakan Pelatihan Dan/Atau Peningkatan Kompetensi Anggota Direksi, √ 588-590
Termasuk Program Orientasi Bagi Anggota Direksi Yang Baru Diangkat
(Jika Ada); Dan
Policies on training and/or competency development, including
orientation programs for newly appointed members (if any); and
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(2) Pelatihan Dan/Atau Peningkatan Kompetensi Yang Diikuti Anggota Direksi √ 588-590
Dalam Tahun Buku (Jika Ada);
Training and/or competency development attended by members during
the financial year (if any);
e) Penilaian Direksi Terhadap Kinerja Komite Yang Mendukung Pelaksanaan Tugas
Direksi Pada Tahun Buku Paling Sedikit Memuat:
Evaluation by the Board of Directors of the performance of committees
supporting the Board of Directors’ duties during the financial year, at a minimum
including:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) Prosedur Penilaian Kinerja; Dan √ 592-593
Performance evaluation procedures; and
(2) Kriteria Yang Digunakan Seperti Capaian Kinerja Selama Tahun Buku, √ 592-593
Kompetensi Dan Kehadiran Dalam Rapat; Dan
Criteria used, such as performance achievements during the financial
year, competence, and meeting attendance;
f) Dalam Hal Emiten Atau Perusahaan Publik Tidak Memiliki Komite Yang
Mendukung Pelaksanaan Tugas Direksi, Maka Diungkapkan Mengenai Hal
Tersebut.
In the event that the Issuer or Public Company does not have committees
supporting the Board of Directors’ duties, such condition shall be disclosed.
3) Dewan Komisaris, Paling Sedikit Memuat:
Board of Commissioners, at a minimum including:
a) Tugas Dan Tanggung Jawab Dewan Komisaris; √ 562-567
Duties and responsibilities of the Board of Commissioners;
b) Pernyataan Bahwa Dewan Komisaris Memiliki Pedoman Atau Piagam (Charter) √ 562-567
Dewan Komisaris;
794 A statement that the Board of Commissioners has a Board of Commissioners
Charter;
c) Kebijakan Dan Pelaksanaan Frekuensi Rapat Dewan Komisaris, Rapat Dewan √ 595-603
Komisaris Bersama Direksi Dan Tingkat Kehadiran Anggota Dewan Komisaris
Dalam Rapat Tersebut Termasuk Kehadiran Dalam RUPS;
Informasi Tingkat Kehadiran Anggota Dewan Komisaris Dalam Rapat Dewan
Komisaris, Rapat Dewan Komisaris Bersama Direksi, Atau RUPS Dapat Disajikan
Dalam Bentuk Tabel.
Policy and Implementation of the Frequency of Board of Commissioners
Meetings, Joint Board of Commissioners Meetings with the Board of Directors,
and the Attendance of Board of Commissioners Members at Such Meetings,
Including Attendance at the GMS;
Information on the Attendance of Board of Commissioners Members at Board
of Commissioners Meetings, Joint Board of Commissioners Meetings with the
Board of Directors, or GMS may be presented in tabular form.
d) Pelatihan Dan/Atau Peningkatan Kompetensi Anggota Dewan Komisaris:
Training and/or competency development of members of the Board of
Commissioners:
(1) Kebijakan Pelatihan Dan/Atau Peningkatan Kompetensi Anggota Dewan √ 571-574
Komisaris, Termasuk Program Orientasi Bagi Anggota Dewan Komisaris
Yang Baru Diangkat (Jika Ada); Dan
Policies on training and/or competency development, including
orientation programs for newly appointed members (if any); and
(2) Pelatihan Dan/Atau Peningkatan Kompetensi Yang Diikuti Anggota Dewan √ 571-574
Komisaris Dalam Tahun Buku (Jika Ada);
Training and/or Competency Improvement Undertaken by Members of
the Board of Commissioners in the Fiscal Year (If Any);
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e) Penilaian Kinerja Direksi Dan Dewan Komisaris Serta Masing-Masing Anggota √ 608-610
Direksi Dan Anggota Dewan Komisaris, Paling Sedikit Memuat:
Performance evaluation of the Board of Directors and the Board of
Commissioners as well as each individual member, at a minimum including:
(1) Prosedur Pelaksanaan Penilaian Kinerja; √ 608-610
Procedures for conducting performance evaluations;
(2) Kriteria Yang Digunakan Seperti Capaian Kinerja Selama Tahun Buku, √ 608-610
Kompetensi Dan Kehadiran Dalam Rapat; Dan
Criteria used, such as performance achievements during the financial
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
year, competence, and meeting attendance; and
(3) Pihak Yang Melakukan Penilaian; Dan √ 608-610
The parties conducting the evaluation;
f) Penilaian Dewan Komisaris Terhadap Kinerja Komite Yang Mendukung √ 576
Pelaksanaan Tugas Dewan Komisaris Pada Tahun Buku Meliputi:
Evaluation by the Board of Commissioners of the performance of committees
supporting the Board of Commissioners’ duties during the financial year,
including:
(1) Prosedur Penilaian Kinerja; Dan √ 576-577
Performance evaluation procedures; and
(2) Kriteria Yang Digunakan Seperti Capaian Kinerja Selama Tahun Buku, √ 576-577
Kompetensi Dan Kehadiran Dalam Rapat;
Criteria used, such as performance achievements during the financial
year, competence, and meeting attendance;
4) Nominasi Dan Remunerasi Direksi Dan Dewan Komisaris, Paling Sedikit Memuat:
Nomination and Remuneration of the Board of Directors and the Board of
Commissioners, at a minimum including:
a) Prosedur Nominasi, Meliputi Uraian Singkat Mengenai Kebijakan Dan Proses √ 611-612 795
Nominasi Anggota Direksi Dan/Atau Anggota Dewan Komisaris; Dan
Nomination procedures, including a brief description of policies and processes
for the nomination of members of the Board of Directors and/or the Board of
Commissioners;
b) Prosedur Dan Pelaksanaan Remunerasi Direksi Dan Dewan Komisaris, Antara
Lain:
Procedures and implementation of remuneration for the Board of Directors and
the Board of Commissioners, including:
(1) Prosedur Penetapan Remunerasi Direksi Dan Dewan Komisaris; √ 612-613
Procedures for Determining Remuneration for Directors and Board of
Commissioners;
(2) Struktur Remunerasi Direksi Dan Dewan Komisaris Seperti, Gaji, Tunjangan, √ 614-616
Tantiem/Bonus Dan Lainnya; Dan
Remuneration structure of the Board of Directors and the Board of
Commissioners, such as salaries, allowances, tantiem/bonuses, and
others; and
(3) Besarnya Remunerasi Masing-Masing Anggota Direksi Dan Anggota √ 616-617
Dewan Komisaris; Pengungkapan Informasi Dapat Disajikan Dalam Bentuk
Tabel.
Amount of remuneration for each member of the Board of Directors and
the Board of Commissioners (may be presented in tabular form);
5) Dewan Pengawas Syariah, Bagi Emiten Atau Perusahaan Publik Yang Menjalankan
Kegiatan Usaha Berdasarkan Prinsip Syariah Sebagaimana Tertuang Dalam
Anggaran Dasar, Paling Sedikit Memuat:
Sharia Supervisory Board (if applicable), at a minimum including:
a) Nama;
Name;
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b) Dasar Hukum Pengangkatan Dewan Pengawas Syariah;
Legal Basis for Appointment of the Sharia Supervisory Board;
c) Periode Penugasan Dewan Pengawas Syariah;
Sharia Supervisory Board Assignment Period;
d) Tugas Dan Tanggung Jawab Dewan Pengawas Syariah; Dan
Duties and Responsibilities of the Sharia Supervisory Board; and
e) Frekuensi Dan Cara Pemberian Nasihat Dan Saran Serta Pengawasan
Pemenuhan Prinsip Syariah Di Pasar Modal Terhadap Emiten Atau Perusahaan
Publik;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Frequency and Method of Providing Advice and Suggestions as well as
Supervision of Compliance with Sharia Principles in the Capital Market for
Issuers or Public Companies;
6) Komite Audit, Paling Sedikit Memuat:
Audit Committee, at a minimum including:
a) Nama Dan Jabatannya Dalam Keanggotaan Komite; √ 622-626
Name and position within the committee;
b) Usia; √ 622-626
Age;
c) Kewarganegaraan; √ 622-626
Nationality;
d) Riwayat Pendidikan; √ 622-626
Educational background;
e) Riwayat Jabatan, Meliputi Informasi: √ 622-626
Employment history, including:
(1) Dasar Hukum Penunjukan Sebagai Anggota Komite; √ 622-626
796
Legal basis for appointment as a committee member;
(2) Rangkap Jabatan, Baik Sebagai Anggota Dewan Komisaris, Anggota √ 622-626
Direksi, Dan/Atau Anggota Komite Serta Jabatan Lainnya (Jika Ada); Dan
Concurrent positions (if any), both within and outside the Issuer or Public
Company; and
(3) Pengalaman Kerja Beserta Periode Waktunya Baik Di Dalam Maupun Di √ 622-626
Luar Emiten Atau Perusahaan Publik;
Work Experience and Time Period Both Inside and Outside the Issuer or
Public Company;
f) Periode Dan Masa Jabatan Anggota Komite Audit; √ 622-626
Term of office of Audit Committee members;
g) Pernyataan Independensi Komite Audit; √ 628-629
Statement of independence of the Audit Committee;
h) Pelatihan Dan/Atau Peningkatan Kompetensi Yang Telah Diikuti Dalam Tahun √ 626-627
Buku (Jika Ada);
Training and/or competency development attended during the financial year
(if any);
i) Kebijakan Dan Pelaksanaan Frekuensi Rapat Komite Audit Dan Tingkat Kehadiran √ 630-632
Anggota Komite Audit Dalam Rapat Tersebut; Dan
Policies and implementation of the frequency of Audit Committee meetings and
attendance rates of Audit Committee members; and
j) Pelaksanaan Kegiatan Komite Audit Pada Tahun Buku Sesuai Dengan Yang √ 632-633
Dicantumkan Dalam Pedoman Atau Piagam (Charter) Komite Audit;
Implementation of Audit Committee activities during the financial year in
accordance with the Audit Committee Charter;
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7) Komite Atau Fungsi Nominasi Dan Remunerasi Emiten Atau Perusahaan Publik,
Paling Sedikit Memuat:
Nomination and Remuneration Committee or Function of the Issuer or Public
Company, at a minimum including:
a) Nama Dan Jabatannya Dalam Keanggotaan Komite; √ 633-637
Name and position within the committee;
b) Usia; √ 633-637
Age;
c) Kewarganegaraan; √ 633-637
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nationality;
d) Riwayat Pendidikan; √ 633-637
Educational background;
e) Riwayat Jabatan, Meliputi Informasi:
Employment history, including:
(1) Dasar Hukum Penunjukan Sebagai Anggota Komite; √ 633-637
Legal basis for appointment as a committee member;
(2) Rangkap Jabatan, Baik Sebagai Anggota Dewan Komisaris, Anggota √ 633-637
Direksi, Dan/Atau Anggota Komite Serta Jabatan Lainnya (Jika Ada); Dan
Concurrent positions (if any), whether as a member of the Board of
Commissioners, Board of Directors, and/or committee member, as well as
other positions both within and outside the Issuer or Public Company;
and
(3) Pengalaman Kerja Beserta Periode Waktunya Baik Di Dalam Maupun Di √ 633-637
Luar Emiten Atau Perusahaan Publik;
Work Experience and Time Period Both Inside and Outside the Issuer or
Public Company;
f) Periode Dan Masa Jabatan Anggota Komite; √ 633-637 797
Term of office of committee members;
g) Pernyataan Independensi Komite; √ 638
Statement of independence of the committee;
h) Pelatihan Dan/Atau Peningkatan Kompetensi Yang Telah Diikuti Dalam Tahun √ 637
Buku (Jika Ada);
Training and/or competency development attended during the financial year
(if any);
i) Uraian Tugas Dan Tanggung Jawab; √ 638-639
Description of duties and responsibilities;
j) Pernyataan Bahwa Telah Memiliki Pedoman Atau Piagam (Charter); √ 634
Statement confirming that the committee has a charter;
k) Kebijakan Dan Pelaksanaan Frekuensi Rapat Dan Tingkat Kehadiran Anggota √ 639-640
Dalam Rapat Tersebut;
Policies and implementation of meeting frequency and attendance rates of
committee members; and
l) Uraian Singkat Pelaksanaan Kegiatan Pada Tahun Buku; Dan √ 641
Summary of activities performed during the financial year;
m) Dalam Hal Tidak Dibentuk Komite Nominasi Dan Remunerasi, Emiten Atau
Perusahaan Publik Cukup Mengungkapkan Informasi Sebagaimana Dimaksud
Dalam Huruf I) Sampai Dengan Huruf L) Dan Mengungkapkan:
In the event that a Nomination and Remuneration Committee is not formed, the
Issuer or Public Company must simply disclose the information referred to in
Letters I) to L) and disclose:
(1) Alasan Tidak Dibentuknya Komite; Dan
Reasons for Not Forming a Committee; And
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(2) Pihak Yang Melaksanakan Fungsi Nominasi Dan Remunerasi;
Parties that carry out nomination and remuneration functions;
8) Komite Lain Yang Dimiliki Emiten Atau Perusahaan Publik Dalam Rangka Mendukung √ 642-656,
Fungsi Dan Tugas Direksi (Jika Ada) Dan/Atau Komite Yang Mendukung Fungsi Dan 657-680
Tugas Dewan Komisaris, Paling Sedikit Memuat:
Other Committees (if any) established to support the duties and functions of the
Board of Directors and/or the Board of Commissioners, at a minimum including:
a) Nama Dan Jabatannya Dalam Keanggotaan Komite; √ 647-649
Name and position within the committee;
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
b) Usia; √ 647-649
Age;
c) Kewarganegaraan; √ 647-649
Nationality;
d) Riwayat Pendidikan; √ 647-649
Educational background;
e) Riwayat Jabatan, Meliputi Informasi:
Employment history, including:
(1) Dasar Hukum Penunjukan Sebagai Anggota Komite; √ 647-649
Legal basis for appointment as a committee member;
(2) Rangkap Jabatan, Baik Sebagai Anggota Dewan Komisaris, Anggota √ 647-649
Direksi, Dan/Atau Anggota Komite Serta Jabatan Lainnya (Jika Ada); Dan
Concurrent positions (if any), whether as a member of the Board of
Commissioners, Board of Directors, and/or committee member, as well as
other positions both within and outside the Issuer or Public Company;
and
(3) Pengalaman Kerja Beserta Periode Waktunya Baik Di Dalam Maupun Di √ 647-649
798 Luar Emiten Atau Perusahaan Publik;
Work experience along with the respective periods, both within and
outside the Issuer or Public Company;
f) Periode Dan Masa Jabatan Anggota Komite; √ 647-649
Term of office of committee members;
g) Pernyataan Independensi Komite; √ 647-649
Statement of independence of the committee;
h) Pelatihan Dan/Atau Peningkatan Kompetensi Yang Telah Diikuti Dalam Tahun √ 650
Buku (Jika Ada); Dan
Training and/or competency development attended during the financial year
(if any);
i) Uraian Tugas Dan Tanggung Jawab; √ 651
Description of duties and responsibilities;
j) Pernyataan Bahwa Telah Memiliki Pedoman Atau Piagam (Charter) Komite; √ 653
Statement confirming that the committee has a charter;
k) Kebijakan Dan Pelaksanaan Frekuensi Rapat Komite Dan Tingkat Kehadiran √ 653
Anggota Komite Dalam Rapat Tersebut; Dan
Policies and implementation of meeting frequency and attendance rates of
committee members; and
l) Uraian Singkat Pelaksanaan Kegiatan Komite Pada Tahun Buku; √ 655-656
Summary of committee activities during the financial year;
9) Sekretaris Perusahaan, Paling Sedikit Memuat: √ 683-686
Corporate Secretary, at a minimum including:
a) Nama; √ 683
Name;
b) Domisili; √ 683
Domicile;
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c) Riwayat Jabatan, Meliputi:
Employment history, including:
(1) Dasar Hukum Penunjukan Sebagai Sekretaris Perusahaan; Dan √ 683
Legal basis for appointment as Corporate Secretary; and
(2) Pengalaman Kerja Beserta Periode Waktunya Baik Di Dalam Maupun Di √ 99
Luar Emiten Atau Perusahaan Publik;
Work experience along with the respective periods, both within and
outside the Issuer or Public Company;
d) Riwayat Pendidikan; √ 99
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Educational background;
e) Pelatihan Dan/Atau Peningkatan Kompetensi Yang Diikuti Dalam Tahun Buku; √ 683-685
Dan
Training and/or competency development attended during the financial year;
and
f) Uraian Singkat Pelaksanaan Tugas Sekretaris Perusahaan Pada Tahun Buku; √ 685-686
Brief description of the Corporate Secretary’s duties during the financial year;
10) Unit Audit Internal, Paling Sedikit Memuat:
Internal Audit Unit, at a minimum including:
a) Nama Kepala Unit Audit Internal; √ 693
Name of Head of Internal Audit Unit;
b) Riwayat Jabatan, Meliputi:
Employment history, including:
(1) Dasar Hukum Penunjukan Sebagai Kepala Unit Audit Internal; Dan √ 693, 98
Legal basis for appointment as Head of Internal Audit Unit; and
(2) Pengalaman Kerja Beserta Periode Waktunya Baik Di Dalam Maupun Di √ 693, 98
799
Luar Emiten Atau Perusahaan Publik;
Work experience along with the respective periods, both within and
outside the Issuer or Public Company;
c) Kualifikasi Atau Sertifikasi Sebagai Profesi Audit Internal (Jika Ada); √ 693, 98
Qualifications and/or certifications as an internal audit professional (if any);
d) Pelatihan Dan/Atau Peningkatan Kompetensi Yang Diikuti Dalam Tahun Buku; √ 693-694
Training and/or competency development attended during the financial year;
e) Struktur Dan Kedudukan Unit Audit Internal; √ 692
Structure and position of the Internal Audit Unit;
f) Uraian Tugas Dan Tanggung Jawab; √ 696-700
Description of duties and responsibilities;
g) Pernyataan Bahwa Telah Memiliki Pedoman Atau Piagam (Charter) Unit Audit √ 689
Internal; Dan
Statement confirming that the Internal Audit Unit has an Internal Audit Charter;
and
h) Uraian Singkat Pelaksanaan Tugas Unit Audit Internal Pada Tahun Buku √ 696-700
Termasuk Kebijakan Dan Pelaksanaan Frekuensi Rapat Dengan Direksi, Dewan
Komisaris, Dan/Atau Komite Audit;
Summary of the implementation of Internal Audit activities during the financial
year, including policies and implementation of meeting frequency with the
Board of Directors, Board of Commissioners, and/or Audit Committee;
11) Uraian Mengenai Sistem Pengendalian Internal (Internal Control) Yang Diterapkan
Oleh Emiten Atau Perusahaan Publik, Paling Sedikit Memuat:
Description of the internal control system implemented by the Issuer or Public
Company, at a minimum including:
Referensi Silang OJK
OJK Cross Reference
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a) Pengendalian Keuangan Dan Operasional, Serta Kepatuhan Terhadap Peraturan √ 725-728
Perundang-Undangan Lainnya;
Financial and operational controls, as well as compliance with applicable laws
and regulations;
b) Tinjauan Atas Efektivitas Sistem Pengendalian Internal; Dan √ 728-729
Review of the effectiveness of the internal control system; and
c) Pernyataan Direksi Dan/Atau Dewan Komisaris Atas Kecukupan Sistem √ 729
Pengendalian Internal;
Statement from the Board of Directors and/or Board of Commissioners regarding
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
the adequacy of the internal control system;
12) Sistem Manajemen Risiko Yang Diterapkan Oleh Emiten Atau Perusahaan Publik, √ 706-711
Paling Sedikit Memuat:
Description of the risk management system implemented by the Issuer or Public
Company, at a minimum including:
a) Gambaran Umum Mengenai Sistem Manajemen Risiko Emiten Atau Perusahaan √ 712-715
Publik;
General overview of the risk management system;
b) Jenis Risiko Dan Cara Pengelolaannya; √ 716-720
Types of risks and how they are managed;
c) Tinjauan Atas Efektivitas Sistem Manajemen Risiko Emiten Atau Perusahaan √ 720-721
Publik; Dan
Review of the effectiveness of the risk management system; and
d) Pernyataan Direksi Dan/Atau Dewan Komisaris Atau Komite Audit Atas √ 721
Kecukupan Sistem Manajemen Risiko;
Statement from the Board of Directors and/or Board of Commissioners or Audit
Committee regarding the adequacy of the risk management system;
800 13) Perkara Hukum Yang Berdampak Material Yang Dihadapi Oleh Emiten Atau
Perusahaan Publik, Entitas Anak, Anggota Direksi Dan Anggota Dewan Komisaris
(Jika Ada), Paling Sedikit Memuat:
Legal cases with material impact faced by the Issuer or Public Company, subsidiaries,
members of the Board of Directors, and members of the Board of Commissioners (if
any), at a minimum including:
a) Pokok Perkara/Gugatan; √ 742-743
Case/lawsuit details;
b) Status Penyelesaian Perkara/Gugatan; Dan √ 742-743
Status of case/lawsuit resolution; and
c) Pengaruhnya Terhadap Kondisi Emiten Atau Perusahaan Publik; √ 742-743
Impact on the condition of the Issuer or Public Company;
14) Informasi Tentang Sanksi Administratif/Sanksi Yang Dikenakan Kepada Emiten Atau √ 744-745
Perusahaan Publik, Anggota Dewan Komisaris Dan Anggota Direksi, Oleh Otoritas
Jasa Keuangan Dan Otoritas Lainnya Pada Tahun Buku (Jika Ada);
Information on administrative sanctions imposed on the Issuer or Public Company,
members of the Board of Commissioners, members of the Board of Directors, by the
Financial Services Authority and other authorities during the financial year (if any);
15) Informasi Mengenai Kode Etik Emiten Atau Perusahaan Publik Meliputi:
Information on the Code of Ethics of the Issuer or Public Company, including:
a) Pokok-Pokok Kode Etik; √ 751-752
Key principles of the Code of Ethics;
b) Bentuk Sosialisasi Kode Etik Dan Upaya Penegakannya; Dan √ 753
Dissemination and enforcement of the Code of Ethics; and
c) Pernyataan Bahwa Kode Etik Berlaku Bagi Anggota Direksi, Anggota Dewan √ 753
Komisaris, Dan Karyawan Emiten Atau Perusahaan Publik;
Statement confirming that the Code of Ethics applies to members of the Board
of Directors, Board of Commissioners, and employees;
2025 Laporan Tahunan
Annual Report
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16) Uraian Singkat Mengenai Kebijakan Pemberian Kompensasi Jangka Panjang √ 760
Berbasis Kinerja Kepada Manajemen Dan/Atau Karyawan Yang Dimiliki Oleh Emiten
Atau Perusahaan Publik (Jika Ada), Antara Lain Berupa Program Kepemilikan Saham
Oleh Manajemen (Management Stock Ownership Program/MSOP) Dan/Atau
Program Kepemilikan Saham Oleh Karyawan (Employee Stock Ownership Program/
ESOP);
Dalam Hal Pemberian Kompensasi Berupa Program Kepemilikan Saham Oleh
Manajemen (Management Stock Ownership Program/MSOP) Dan/Atau Program
Kepemilikan Saham Oleh Karyawan (Employee Stock Ownership Program/ESOP),
Informasi Yang Diungkapkan Paling Sedikit Memuat:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
A Brief Description of the Policy for Providing Long-Term Performance-Based
Compensation to Management and/or Employees of the Issuer or Public Company
(If Any), Including, Among Other Things, a Management Stock Ownership Program
(MSOP) and/or an Employee Stock Ownership Program (ESOP);
In the Case of Compensation Provided in the Form of a Management Stock
Ownership Program (MSOP) and/or an Employee Stock Ownership Program (ESOP),
the Information Disclosed Must Include at Least:
a) Jumlah Saham Dan/Atau Opsi;
Number of shares and/or options;
b) Jangka Waktu Pelaksanaan;
Implementation period;
c) Persyaratan Karyawan Dan/Atau Manajemen Yang Berhak; Dan
Eligibility criteria for employees and/or management; and
d) Harga Pelaksanaan Atau Penentuan Harga Pelaksanaan;
Exercise price or pricing mechanism;
17) Uraian Singkat Mengenai Kebijakan Pengungkapan Informasi Mengenai:
Brief description of the information disclosure policy, including: 801
a) Kepemilikan Saham Anggota Direksi Dan Anggota Dewan Komisaris Paling √ 574-575,
Lambat 3 (Tiga) Hari Kerja Setelah Terjadinya Kepemilikan Atau Setiap Perubahan 590-591
Kepemilikan Atas Saham Perusahaan Terbuka; Dan
Share ownership of members of the Board of Directors and Board of
Commissioners reported no later than 3 (three) working days after ownership or
any changes in ownership of shares in the public company; and
b) Pelaksanaan Atas Kebijakan Dimaksud; √ 574-575,
Implementation of such policy; 590-591
18) Uraian Mengenai Sistem Pelaporan Pelanggaran (Whistleblowing System) Di Emiten
Atau Perusahaan Publik, Paling Sedikit Memuat:
Description of the whistleblowing system, at a minimum including:
a) Cara Penyampaian Laporan Pelanggaran; √ 735
Reporting mechanism;
b) Perlindungan Bagi Pelapor; √ 736
Protection for whistleblowers;
c) Penanganan Pengaduan; √ 735
Handling of complaints;
d) Pihak Yang Mengelola Pengaduan; Dan √ 736
Parties responsible for managing complaints; and
e) Hasil Dari Penanganan Pengaduan, Paling Sedikit: √ 736
Outcomes of complaint handling, at a minimum including:
(1) Jumlah Pengaduan Yang Masuk Dan Diproses Dalam Tahun Buku; Dan √ 737
Number of complaints received and processed during the financial year;
and
(2) Tindak Lanjut Pengaduan; √ 738
Follow-up actions taken;
Referensi Silang OJK
OJK Cross Reference
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
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Page
Dalam Hal Emiten Atau Perusahaan Publik Tidak Memiliki Sistem Pelaporan √ 737
Pelanggaran (Whistleblowing System), Maka Diungkapkan Mengenai Hal Tersebut.
If the Issuer or Public Company does not have a whistleblowing system, such
condition shall be disclosed.
19) Uraian Mengenai Kebijakan Anti Korupsi Emiten Atau Perusahaan Publik, Paling
Sedikit Memuat:
Description of anti-corruption policies, at a minimum including:
a) Program Dan Prosedur Yang Dilakukan Dalam Mengatasi Praktik Korupsi, √ 739-741
Balas Jasa (Kickbacks), Fraud, Suap Dan/Atau Gratifikasi Dalam Emiten Atau
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Perusahaan Publik; Dan
Programs and procedures to address corruption practices, kickbacks, fraud,
bribery, and/or gratuities; and
b) Pelatihan/Sosialisasi Anti Korupsi Kepada Karyawan Emiten Atau Perusahaan √ 741
Publik;
Training/socialization of anti-corruption policies for employees;
Dalam Hal Emiten Atau Perusahaan Publik Tidak Memiliki Kebijakan Anti Korupsi,
Maka Dijelaskan Alasan Tidak Dimilikinya Kebijakan Dimaksud.
In the event that an Issuer or Public Company does not have an Anti-Corruption
Policy, the reasons for not having the policy in question must be explained.
20) Penerapan Atas Pedoman Tata Kelola Perusahaan Terbuka Bagi Emiten Yang
Menerbitkan Efek Bersifat Ekuitas Atau Perusahaan Publik, Meliputi:
Implementation of the Guidelines for Public Company Governance for Issuers
Issuing Equity Securities or Public Companies, Includes:
a) Pernyataan Mengenai Rekomendasi Yang Telah Dilaksanakan; Dan/Atau
Statement on recommendations that have been implemented; and/or
b) Penjelasan Atas Rekomendasi Yang Belum Dilaksanakan, Disertai Alasan Dan
802 Alternatif Pelaksanaannya (Jika Ada).
Explanation of recommendations that have not been implemented, including
reasons and alternative measures (if any);
Pengungkapan Informasi Dapat Disajikan Dalam Bentuk Tabel.
Disclosure may be presented in tabular form.
H. Tanggung Jawab Sosial Dan Lingkungan Emiten Atau Perusahaan Publik
Corporate Social Responsibility and Environmental Responsibility
1) Informasi Yang Diungkapkan Dalam Bagian Tanggung Jawab Sosial Dan Lingkungan √ Laporan
Keberlanjutan
Merupakan Laporan Keberlanjutan (Sustainability Report) Sebagaimana Dimaksud
halaman
Dalam Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 Tentang Sustainability
Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emiten, Dan Report pages
8, 12, 14, 15,
Perusahaan Publik, Paling Sedikit Memuat:
20, 102, 222-
The information disclosed in the Social and Environmental Responsibility section 224
constitutes a Sustainability Report as referred to in Financial Services Authority
Regulation Number 51/POJK.03/2017 concerning the Implementation of Sustainable
Finance for Financial Services Institutions, Issuers, and Public Companies, which at
least contains:
a) Penjelasan Strategi Keberlanjutan; √ Laporan
Keberlanjutan
Explanation of sustainability strategy;
halaman
Sustainability
Report pages
8, 12, 14, 15,
20, 102, 222-
224
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Halaman
Checklist
Page
b) Ikhtisar Aspek Keberlanjutan (Ekonomi, Sosial, Dan Lingkungan Hidup); √ Laporan
Keberlanjutan
Summary of sustainability aspects (economic, social, and environmental);
halaman
Sustainability
Report pages
8, 12, 14, 15,
20, 102, 222-
224
c) Profil Singkat Emiten Atau Perusahaan Publik; √ Laporan
Keberlanjutan
Brief profile of the Issuer or Public Company;
halaman
Sustainability
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Report pages
8, 12, 14, 15,
20, 102, 222-
224
d) Penjelasan Direksi; √ Laporan
Keberlanjutan
Statement from the Board of Directors;
halaman
Sustainability
Report pages
8, 12, 14, 15,
20, 102, 222-
224
e) Tata Kelola Keberlanjutan; √ Laporan
Keberlanjutan
Sustainability governance;
halaman
Sustainability
Report pages
8, 12, 14, 15,
20, 102, 222-
224
f) Kinerja Keberlanjutan; √ Laporan
Keberlanjutan
Sustainability performance;
halaman 803
Sustainability
Report pages
8, 12, 14, 15,
20, 102, 222-
224
g) Verifikasi Tertulis Dari Pihak Independen, Jika Ada; √ Laporan
Keberlanjutan
Written verification from an independent party, if any;
halaman
Sustainability
Report pages
8, 12, 14, 15,
20, 102, 222-
224
h) Lembar Umpan Balik (Feedback) Untuk Pembaca, Jika Ada; Dan √ Laporan
Keberlanjutan
Feedback form for readers, if any; and
halaman
Sustainability
Report pages
8, 12, 14, 15,
20, 102, 222-
224
i) Tanggapan Emiten Atau Perusahaan Publik Terhadap Umpan Balik Laporan √ Laporan
Keberlanjutan
Tahun Sebelumnya;
halaman
The Issuer’s or Public Company’s response to feedback on the previous Annual Sustainability
Report. Report pages
8, 12, 14, 15,
20, 102, 222-
224
Referensi Silang OJK
OJK Cross Reference
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I. Laporan Keuangan Tahunan Yang Telah Diaudit √ 811
Laporan Keuangan Tahunan Yang Dimuat Dalam Laporan Tahunan Disusun
Sesuai Dengan Standar Akuntansi Keuangan Di Indonesia Dan Telah Diaudit Oleh
Akuntan Publik Yang Terdaftar Di Otoritas Jasa Keuangan. Laporan Keuangan
Tahunan Dimaksud Memuat Pernyataan Mengenai Pertanggungjawaban Atas
Laporan Keuangan Sebagaimana Diatur Dalam Peraturan Otoritas Jasa Keuangan
Mengenai Tanggung Jawab Direksi Atas Laporan Keuangan Atau Peraturan
Perundang-Undangan Di Sektor Pasar Modal Yang Mengatur Mengenai Laporan
Berkala Perusahaan Efek Dalam Hal Emiten Merupakan Perusahaan Efek.
Audited Annual Financial Statements
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
The Annual Financial Statements included in the Annual Report are prepared
in accordance with Indonesian Financial Accounting Standards and have been
audited by a Public Accountant registered with the Financial Services Authority.
The Annual Financial Statements shall include a statement of responsibility for the
financial statements as stipulated in OJK regulations regarding the responsibility
of the Board of Directors for financial statements or other prevailing capital market
regulations governing periodic reporting for public companies, where applicable.
J. Lain – Lain
Others
a) Informasi Mengenai Internalisasi Corporate Culture BSG √ 755-759
Information Regarding Internalization of BSG Corporate Culture
2. SEOJK Nomor 9/SEOJK.03/2020 Tentang Transparansi Dan Publikasi Laporan Bank Umum Konvensional
SEOJK Number 9/SEOJK.03/2020 Concerning Transparency and Publication of Conventional Commercial Bank
Reports
1. Perbedaan Antara Cakupan Konsolidasi Dan Mapping Pada Laporan Keuangan Sesuai √ 188-195
804 Standar Akuntansi Keuangan Dengan Kategori Risiko Sesuai Dengan Ketentuan Otoritas
Jasa Keuangan Kategori Risiko (LI1)
Differences between the Scope of Consolidation and Mapping in the Financial Statements
under Financial Accounting Standards and Risk Categories under OJK Regulations (LI1)
2. Perbedaan Utama Antara Nilai Tercatat Sesuai Standar Akuntansi Keuangan Dengan Nilai √ 196-197
Eksposur Sesuai Dengan Ketentuan OJK (LI2)
Key Differences between Carrying Amounts under Financial Accounting Standards and
Exposure Amounts under OJK Regulations (LI2)
3. Penjelasan Mengenai Perbedaan Antara Nilai Eksposur Sesuai Dengan Standar Akuntansi √ 198
Keuangan Dengan Ketentuan OJK (LIA)
Explanation of Differences between Exposure Amounts under Financial Accounting
Standards and OJK Regulations (LIA)
4. Komposisi Permodalan (CC1) √ 199-204
Capital Composition (CC1)
5. Rekonsiliasi Permodalan (CC2) √ 205-208
Capital Reconciliation (CC2)
6. Fitur Utama Instrumen Permodalan Dan Instrumen Tlac-Eligible (CCA) √ 209-210
Main Features of Capital Instruments and TLAC-Eligible Instruments (CCA)
7. Pengungkapan Kualitatif Mengenai Struktur Permodalan Dan Kecukupan Permodalan √ 184-187
Qualitative Disclosure on Capital Structure and Capital Adequacy
8. Pengungkapan Pendekatan Manajemen Risiko Bank (OVA) √ 211-246
Disclosure of the Bank’s Risk Management Approach (OVA)
9. Laporan Kewajiban Pemenuhan Rasio Pengungkit Dan Laporan Perhitungan Rasio √ 246-249
Pengungkit
Disclosure of Leverage Ratio and Leverage Ratio Calculation
10. Pengungkapan Tagihan Bersih Berdasarkan Wilayah √ 250-255
Net Exposure Disclosure by Region
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11. Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak √ 256-261
Net Exposure Disclosure by Remaining Maturity
12. Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi √ 262-287
Net Exposure Disclosure by Economic Sector
13. Pengungkapan Tagihan Dan Pencadangan Berdasarkan Wilayah √ 288-291
Loans and Allowances Disclosure by Region
14. Pengungkapan Tagihan Dan Pencadangan Berdasarkan Sektor Ekonomi √ 292-305
Loans and Allowances Disclosure by Economic Sector
15. Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai √ 306-307
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Detailed Disclosure of Movements in Impairment Loss Allowances
16. Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio Dan Skala Peringkat √ 308-335
Net Exposure Disclosure by Portfolio Category and Rating Scale
17. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan √ 336-361
Dampak Mitigasi Risiko Kredit
Net Exposure Disclosure by Risk Weight after Credit Risk Mitigation Effects
18. Pengungkapan Tagihan Bersih Dan Teknik Mitigasi Risiko Kredit √ 362-375
Disclosure of Loans and Credit Risk Mitigation Techniques
19. Pengungkapan Perhitungan ATMR Untuk Risiko Kredit Dengan Menggunakan Pendekatan √ 376-390
Standar
Disclosure of Credit Risk RWA Calculation using the Standardized Approach
20. Pengungkapan Kualitatif Counterparty Credit Risk (CCRA) √ 391-393
Qualitative Disclosure of Counterparty Credit Risk (CCRA)
21. Analisis Eksposur Counterpary Credit Risk (CCR1) √ 394
Analysis of Counterparty Credit Risk Exposure (CCR1)
22. Capital Charge Untuk Credit Valuation Adjustment (CCR2) √ 394-396
Capital Charge for Credit Valuation Adjustment (CCR2)
805
23. Eksposur CCR Berdasarkan Kategori Portofolio Dan Bobot Risiko (CCR3) √ 396-398
CCR Exposures by Portfolio and Risk Weights (CCR3)
24. Tagihan Bersih Derivatif Kredit (CCR6) √ 398-400
Credit Derivatives Exposure (CCR6)
25. Pengungkapan Kualitatif Mengenai Eksposur Sekuritisasi (SECA) √ 400-401
Qualitative Disclosure of Securitization Exposure (SECA)
26. Eksposur Sekuritisasi Pada Banking Book (SEC1) √ 402-405
Securitization Exposure in the Banking Book (SEC1)
27. Eksposur Sekuritisasi Pada Trading Book (SEC2) √ 406-409
Securitization Exposure in the Trading Book (SEC2)
28. Eksposur Sekuritisasi Pada Banking Book Dan Terkait Persyaratan Modalnya – Bank Yang √ 410-413
Bertindak Sebagai Originator Atau Sponsor (SEC3)
Securitization Exposure in the Banking Book and Related Capital Requirements – Bank as
Originator or Sponsor (SEC3)
29. Eksposur Sekuritisasi Pada Banking Book Dan Persyaratan Modalnya – Bank Yang √ 414-417
Bertindak Sebagai Investor (SEC4)
Securitization Exposure in the Banking Book and Related Capital Requirements – Bank
as Investor (SEC4)
30. Pengungkapan Kualitatif Umum – Risiko Kredit √ 480-482
General Qualitative Disclosure – Credit Risk
31. Pengungkapan Risiko Pasar Dengan Menggunakan Metode Standar √ 418-419
Market Risk Disclosure using the Standardized Approach
32. Pengungkapan Kualitatif Umum – Risiko Pasar √ 419-422
General Qualitative Disclosure – Market Risk
33. Laporan Penerapan Manajemen Risiko Untuk IRRBB √ 431-432
Report on the Implementation of Risk Management for IRRBB
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OJK Cross Reference
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Page
34. Manajemen Risiko Likuiditas (LIQA) √ 468-470
Liquidity Risk Management (LIQA)
35. Perhitungan Risiko Operasional √ 428-430
Operational Risk Calculation
36. Pengungkapan Kualitatif Umum – Risiko Operasional √ 483
General Qualitative Disclosure – Operational Risk
37. Pengungkapan Kualitatif Umum – Risiko Hukum √ 483
General Qualitative Disclosure – Legal Risk
38. Pengungkapan Kualitatif Umum – Risiko Reputasi √ 483
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
General Qualitative Disclosure – Reputational Risk
39. Pengungkapan Kualitatif Umum – Risiko Strategik √ 483-484
General Qualitative Disclosure – Strategic Risk
40. Pengungkapan Kualitatif Umum – Risiko Kepatuhan √ 484
General Qualitative Disclosure – Compliance Risk
41. Kebijakan Remunerasi √ 485
Remuneration Policy
42. Laporan Remunerasi Yang Didapatkan Pada Tahun Buku √ 485
Remuneration Received during the Financial Year
43. Remunerasi Yang Bersifat Variabel √ 485
Variable Remuneration
44. Remunerasi Yang Bersifat Variabel Yang Ditangguhkan √ 485
Deferred Variable Remuneration
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Halaman sengaja dikosongkan
807
Intentionally left blank
Referensi Silang OJK
OJK Cross Reference
Page 808
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
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PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
808
2025 Laporan Tahunan
Annual Report
Page 809
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Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
809
Referensi Silang OJK
OJK Cross Reference
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Halaman sengaja dikosongkan
810
Intentionally left blank
2025 Laporan Tahunan
Annual Report
Page 811
Page 812
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH PT BANK PEMBANGUNAN DAERAH
SULAWESI UTARA GORONTALO SULAWESI UTARA GORONTALO
LAPORAN AUDITOR INDEPENDEN INDEPENDENT AUDITOR'S REPORT
31 Desember 2025 dan 2024 December 31, 2025 and 2024
Halaman/
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Daftar isi Pages Table of contents
Surat pernyataan direksi Diirectors" statement letter
Laporan auditor independen Independent auditor's report
Laporan keuangan untuk tahun-tahun yang Financial statements for the years ended
berakhir pada 31 Desember 2025 dan 2024 December 31, 2025 and 2024
Laporan posisi keuangan 1 Statements of financial position
Laporan raba rugi dan penghasilan komprehensif Statements of profit or loss and other
3
lain comprehensive income
Laporan perubahan ekuitas 4 Statements of changes in equity
Laporan arus kas 5 Statements of Cash flow
Catatan atas laporan keuangan 6 Notes to the financial statements
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2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
813
Laporan Keuangan
Financial Report
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
LAPORAN AUDITOR INDEPENDEN INDEPENDENT AUDITOR’S REPORT
Laporan No. 00004/2.0768/AU.1/07/0486-1/1/II/2026 Report No. 00004/2.0768/AU.1/07/0486-1/1/II/2026
Kepada Yth:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pemegang Saham, Dewan Komisaris dan The Shareholders, Board of Commissioners and
Direksi Directors
PT Bank Pembangunan Daerah Sulawesi Utara PT Bank Pembangunan Daerah Sulawesi Utara
Gorontalo (PT Bank SulutGo) Gorontalo (PT Bank SulutGo)
Opini Opinion
Kami telah mengaudit laporan keuangan PT Bank We have audited the financial statements of PT Bank
Pembangunan Daerah Sulawesi Utara Gorontalo Pembangunan Daerah Sulawesi Utara Gorontalo (“the
(“Bank”) terlampir, yang terdiri dari laporan posisi Bank”), which comprise the statement of financial
keuangan tanggal 31 Desember 2025, serta laporan position as of December 31, 2025, and the statements
laba rugi dan penghasilan komprehensif lain, laporan of profit or loss and other comprehensive income,
perubahan ekuitas, dan laporan arus kas untuk tahun statement of changes in equity, and statement of cash
yang berakhir pada tanggal tersebut, serta catatan atas flows for the year then ended, and notes to the financial
laporan keuangan, termasuk ikhtisar kebijakan statements, including a summary of material
akuntansi material. accounting policies.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial statements
menyajikan secara wajar, dalam semua hal yang present fairly, in all material respects, the financial
814 material, posisi keuangan Bank tanggal 31 Desember position of the Bank as of December 31, 2025, and its
2025, serta kinerja keuangan dan arus kas untuk tahun financial performance and cash flows for the year then
yang berakhir pada tanggal tersebut, sesuai dengan ended, in accordance with Indonesian Financial
Standar Akuntansi Keuangan di Indonesia Accounting Standards.
Basis Opini Basis for Opinion
Kami melaksanakan audit kami berdasarkan Standar We conducted our audit in accordance with Standards
Audit yang ditetapkan oleh Institut Akuntan Publik on Auditing established by the Indonesian Institute of
Indonesia. Tanggung jawab kami menurut standar Certified Public Accountants. Our responsibilities
tersebut diuraikan lebih lanjut dalam paragraf under those standards are further described in the
Tanggung Jawab Auditor terhadap Audit atas Laporan Auditor's Responsibilities for the Audit of the Financial
Keuangan pada laporan kami. Kami independen Statements paragraph of our report. We are
terhadap Bank berdasarkan ketentuan etika yang independent of the Bank in accordance with the ethical
relevan dalam audit kami atas laporan keuangan di requirements that are relevant to our audit of the
Indonesia, dan kami telah memenuhi tanggung jawab financial statements in Indonesia, and we have fulfilled
etika lainnya berdasarkan ketentuan tersebut. Kami our relevant ethical responsibilities in our audits of
yakin bahwa bukti audit yang telah kami peroleh adalah financial statements in Indonesia, and we have fulfilled
cukup dan tepat untuk menyediakan suatu basis bagi our other ethical responsibilities in accordance with
opini audit kami. these requirements. We believe that the audit evidence
we have obtained is sufficient and appropriate to
provide a basis for our opinion.
Certified Public Accountants, License Number: KEP-116/KM.1/2009
Head Office, Wisma Staco 3rd Floor, Suite D, Jl. Casablanca Kav. 18, Jakarta 12870 – Indonesia
Tel: +62 21 8317046 Fax: +62 21 8317050 Email: hlbjakarta@hadori.co.id
HLB Hadori Sugiarto Adi & Rekan is an independent member of HLB the global advisory and accounting network
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Hal Audit Utama Key Audit Matters
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal yang professional judgment, were of most significance in our
paling signifikan dalam audit kami atas laporan audit of the financial statements of the current period.
keuangan periode kini. Hal-hal tersebut disampaikan These matters were addressed in the context of our
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dalam konteks audit kami atas laporan keuangan audit of the financial statements as a whole and, in
secara keseluruhan, dan dalam merumuskan opini forming our opinion thereon, we do not provide a
kami atas laporan keuangan terkait, kami tidak separate opinion on these matters.
menyatakan suatu opini terpisah atas hal audit utama
tersebut.
Cadangan Kerugian Penurunan Nilai atas Kredit Allowance for Impairment Losses of Loans
yang Diberikan
Pada tanggal 31 Desember 2025, total kredit yang As of December 31, 2025, total loans amounted to
diberikan sebesar Rp16.766.825 juta dan Bank telah Rp16,766,825 million and the Bank has provided
membentuk cadangan kerugian penurunan nilai allowance for impairment losses amounted to
sebesar Rp222.793 juta. Rp222,793 million.
Berdasarkan Standar Akuntansi Keuangan di Based on Indonesian Financial Accounting Standards,
Indonesia, seperti yang dijelaskan pada Catatan 2.n, as described in Note 2.n, the allowance for impairment
cadangan kerugian penurunan nilai atas kredit yang of loans is determined based on the expected credit
diberikan ditentukan berdasarkan kerangka kerugian loss (ECL) framework which consider forward-looking
kredit ekspektasian (KKE) yang memperhitungkan information to reflect estimated future economic
informasi bersifat perkiraan masa depan untuk conditions. Bank provides the allowance for
815
mencerminkan perkiraan kondisi ekonomi masa depan. impairment losses based on the estimated losses from
Bank membentuk cadangan kerugian penurunan nilai the uncollectible amount of earning assets as
berdasarkan estimasi kerugian aset produktif yang tidak stipulated in the applicable SFAS and the Bank’s
dapat ditagih sebagaimana diatur dalam PSAK yang accounting policies.
berlaku dan kebijakan akuntansi Bank.
Kami fokus pada area ini karena total kredit yang We focused on this area as the total loans receivables
diberikan mewakili 69,88% dari total aset Bank dan total represent 69.88% of the total assets of the Bank and
cadangan kerugian penurunan nilai yang dibentuk total allowance for impairment losses is significant to
nilainya signifikan terhadap laporan keuangan Bank, the Bank’s financial statements, and in calculating the
serta dalam menghitung cadangan kerugian penurunan allowance for impairment losses, the Bank utilizes
nilai, Bank menerapkan model yang bergantung pada models which are reliant on internal and external data
data internal dan eksternal serta membutuhkan and involves subjective management judgement and is
pertimbangan manajemen yang subjektif dan subject to a high degree of estimation uncertainty.
melibatkan penggunaan estimasi dengan tingkat
ketidakpastian yang tinggi.
Pertimbangan-pertimbangan signifikan yang digunakan The significant judgements involved in determining
dalam menentukan KKE antara lain: ECL include the following:
x Menentukan apakah telah terjadi peningkatan x Determining whether a significant increase in credit
risiko kredit yang signifikan atau terdapat bukti risk has occurred or objective evidence of
objektif penurunan nilai; impairment was identified;
Laporan Keuangan
Financial Report
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
x Mengembangkan model penilaian kolektif yang x Developing appropriate collective assessment
tepat untuk menghitung KKE, dengan melibatkan models used to calculate ECL, and management's
pertimbangan manajemen dalam menentukan dan judgement is applied in determining and preparing
mempersiapkan model tersebut; the models;
x Mengestimasi skenario perkiraan makroekonomi x Estimating forward-looking macroeconomic
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
masa depan; scenarios;
x Mengidentifikasi dan menentukan penyesuaian x Identifying and determining post model adjustments
pasca model atas model KKE; to the ECL model;
x Mengestimasi proyeksi arus kas masa depan x Estimating future cash flow projection in the
dalam menghitung KKE individual; dan calculation of individual ECL; and
x Menentukan beberapa skenario probabilitas x Determining probability-weighted scenarios in
tertimbang dalam menghitung KKE individual. assessing individual ECL.
Pengungkapan Bank mengenai cadangan The Bank's disclosures regarding allowance for
kerugian penurunan nilai kredit yang diberikan, impairment losses of loans are described in Notes 2.j
dijelaskan pada Catatan 2.j dan 11 atas laporan and 11 to the financial statements.
keuangan.
Bagaimana Audit Kami Merespons Hal Audit Utama How Our Audit Addressed the Key Audit Matters
Kami melakukan prosedur-prosedur audit berikut untuk We have performed the following audit procedures to
merespons hal audit utama ini: address in this key audit matters:
816 1. Kami memahami dan menguji pengendalian yang 1. We obtained understanding and tested the relevant
relevan atas cadangan kerugian penurunan nilai. controls over allowance for impairment losses of
Pengendalian tersebut meliputi: loans. These controls include:
x Reviu dan persetujuan atas informasi bersifat x Review and approval of forward-looking
perkiraan masa depan yang digunakan dalam information used in the ECL model;
model KKE; x Use of reliable and accurate critical data
x Penggunaan elemen data penting yang andal elements in the ECL model;
dan akurat dalam model KKE; x Review and approval of the ECL results,
x Reviu dan persetujuan atas hasil KKE, including post model adjustments applied;
termasuk penyesuaian model setelahnya
yang diterapkan.
2. Kami memeriksa permodelan dan menilai 2. We examined the modelling and assessed the
kewajaran pertimbangan serta asumsi utama yang reasonableness of key judgements and
dibuat oleh manajemen dalam model dan assumptions made by management in the model
parameter yang digunakan. and parameters used.
3. Kami memahami dan menguji pengendalian yang 3. We obtained understanding and tested the relevant
relevan atas identifikasi aset keuangan yang controls over the identification of financial assets
mengalami peningkatan risiko kredit secara that have experienced a significant increase in
signifikan atau bukti objektif penurunan nilai, credit risk or objective evidence of impairment by
melalui pengujian atas pengendalian penetapan performing control testing over the collectability of
kolektibilitas kredit yang diberikan serta melakukan loans and examining the credit files on a sampling
pemeriksaan secara uji petik atas dokumen kredit basis. We examined sampled loans identified by
yang diberikan. Kami memeriksa sampel kredit the Bank as having lower credit quality,
yang diberikan yang diidentifikasi oleh Bank restructured loans, and formed our own
memiliki kualitas kredit yang lebih rendah, kredit independent judgement as to whether there was a
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Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
yang direstrukturisasi, dan membuat penilaian significant increase in credit risk or any objective
independen kami apakah ada peningkatan risiko evidence of impairment.
kredit secara signifikan atau terdapat bukti objektif
penurunan nilai.
4. Kami menilai kecukupan cadangan kerugian 4. We assessed the adequacy of individual allowance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
penurunan nilai yang dihitung secara individual for impairment losses by examining both the
dengan memeriksa baik jumlah dan waktu dari arus quantum and timing of future cash flows used by
kas masa depan yang digunakan oleh Bank dalam the Bank in the allowance for impairment loss
perhitungan cadangan kerugian penurunan nilai, calculation, testing the probability-weighted
menguji rata-rata probabilitas tertimbang yang scenarios used in preparing the cash flows,
digunakan dalam menyusun arus kas, termasuk including comparing the repayment schedule to the
membandingkan jadwal pembayaran kembali credit agreement and checking the
dengan perjanjian kredit dan memeriksa ketepatan appropriateness of discount factor used.
penggunaan faktor diskonto.
5. Kami menilai dan menguji metodologi dan asumsi 5. We assessed and tested the methodologies and
pemodelan signifikan yang digunakan dalam model significant modelling assumptions within the
KKE kolektif, termasuk penentuan probability of collective ECL models, which include
default, loss given default dan exposure at default, determination of probability of default, loss given
yang mencakup: evaluasi model dan metodologi default and exposure at default, which involved
yang digunakan dalam perhitungan; evaluasi evaluating the models and methodologies used in
prakiraan makroekonomi Indonesia dengan the calculations; evaluating the forecasts of
membandingkan prakiraan dengan informasi yang Indonesia macroeconomics by comparing
tersedia untuk umum tentang prospek forecasts with publicly available information on the 817
makroekonomi Indonesia; dan menguji Indonesia macroeconomic outlook; and testing the
kelengkapan dan keakuratan data yang digunakan completeness and accuracy of data used in the
dalam model dengan data aktual yang tersedia di model with the actual data available within the
Bank dan menguji keakuratan perhitungan KKE Bank and accuracy the calculation of the collective
kolektif. ECL.
Informasi Lain Other Information
Manajemen bertanggung jawab atas informasi lain. Management is responsible for the other information.
Informasi lain terdiri dari informasi yang tercantum The other information comprises the information
dalam Laporan Tahunan, tetapi tidak termasuk laporan included in the Annual Report, but does not include the
keuangan dan laporan auditor kami. Laporan Tahunan financial statements and our auditors’ report thereon.
diharapkan akan tersedia bagi kami setelah tanggal The Annual Report is expected to be made available to
laporan auditor ini. us after the date of this auditors’ report.
Opini kami atas laporan keuangan tidak mencakup Our opinion on the financial statements does not cover
Laporan Tahunan, dan oleh karena itu, kami tidak the Annual Report and we will not express any form of
menyatakan bentuk keyakinan apapun atas Laporan assurance on the Annual Report.
Tahunan tersebut.
Sehubungan dengan audit kami atas laporan In connection with our audit of the financial statements,
keuangan, tanggung jawab kami adalah untuk our responsibility is to read the Annual Report identified
membaca Laporan Tahunan yang teridentifikasi di atas, above when it becomes available and, in doing so,
jika tersedia dan, dalam melaksanakannya, consider whether the Annual Report is materially
mempertimbangkan apakah Laporan Tahunan inconsistent with the financial statements or our
Laporan Keuangan
Financial Report
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
mengandung ketidakkonsistensian material dengan knowledge obtained in the audit, or otherwise appears
laporan keuangan atau pemahaman yang kami peroleh to be materially misstated.
selama audit, atau mengandung kesalahan penyajian
material.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude that
menyimpulkan bahwa terdapat suatu kesalahan there is a material misstatement therein, we are
penyajian material di dalamnya, kami diharuskan untuk required to communicate the matter to those charged
mengomunikasikan hal tersebut kepada pihak yang with governance and take appropriate actions based
bertanggung jawab atas tata kelola dan mengambil on the applicable laws and regulations or Standards on
tindakan tepat berdasarkan peraturan perundang- Auditing established by the Indonesian Institute of
undangan yang berlaku atau Standar Audit yang Certified Public Accountants.
ditetapkan oleh Institut Akuntan Publik Indonesia.
Laporan keuangan PT Bank Pembangunan Daerah The financial statements of PT Bank Pembangunan
Sulawesi Utara Gorontalo per tanggal 31 Desember Daerah Sulawesi Utara Gorontalo as of December 31,
2024 dan untuk tahun yang berakhir pada tanggal 2024 and for the year ended were audited by another
tersebut telah diaudit oleh auditor independen lain, independent auditor who expressed unmodified
dengan opini tanpa modifikasian pada tanggal 24 opinion on those statement on January 24, 2025.
Januari 2025.
Tanggung Jawab Manajemen dan Pihak yang Responsibilities of Management and Those Charged
Bertanggung Jawab atas Tata Kelola terhadap with Governance for the Financial Statements
818 Laporan Keuangan
Manajemen bertanggung jawab atas penyusunan dan Management is responsible for the preparation and fair
penyajian wajar laporan keuangan tersebut sesuai presentation of the financial statements in accordance
dengan Standar Akuntansi Keuangan di Indonesia, dan with Indonesian Financial Accounting Standards, and
atas pengendalian internal yang dianggap perlu oleh for such internal control as management determines is
manajemen untuk memungkinkan penyusunan laporan necessary to enable the preparation of financial
keuangan yang bebas dari kesalahan penyajian material, statements that are free from material misstatement,
baik yang disebabkan oleh kecurangan maupun whether due to fraud or error.
kesalahan.
Dalam penyusunan laporan keuangan, manajemen In preparing the financial statements, management is
bertanggung jawab untuk menilai kemampuan Bank responsible for assessing the Bank's ability to continue
dalam mempertahankan kelangsungan usahanya, as a going concern, disclosing, as applicable, matters
mengungkapkan, sesuai dengan kondisinya, hal-hal yang related to going concern and using the going concern
berkaitan dengan kelangsungan usaha, dan basis of accounting unless management either intends
menggunakan basis akuntansi kelangsungan usaha, to liquidate the Bank to cease operations, or has no
kecuali manajemen memiliki intensi untuk melikuidasi realistic alternative but to do so.
Bank atau menghentikan operasi, atau tidak memiliki
alternatif yang realistis selain melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses pelaporan overseeing the Bank's financial reporting process.
keuangan Bank.
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
Tanggung Jawab Auditor terhadap Audit atas Auditor's Responsibilities for the Audit of the
Laporan Keuangan Financial Statements
Tujuan kami adalah untuk memperoleh keyakinan objectives are to obtain reasonable assurance about
memadai tentang apakah laporan keuangan secara whether the financial statements as a whole are free
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
keseluruhan bebas dari kesalahan penyajian material, from material misstatement, whether due to fraud or
baik yang disebabkan oleh kecurangan maupun error, and to issue an auditor's report that includes our
kesalahan, dan untuk menerbitkan laporan auditor yang opinion. Reasonable assurance is a high level of
mencakup opini kami. Keyakinan memadai merupakan assurance, but is not a guarantee that an audit
suatu tingkat keyakinan tinggi, tetapi bukan merupakan conducted in accordance with Standards on Auditing
suatu jaminan bahwa audit yang dilaksanakan will always detect a material misstatement when it
berdasarkan Standar Audit akan selalu mendeteksi exists. Misstatements can arise from fraud or error and
kesalahan penyajian material ketika hal tersebut ada. are considered material if, individually or in aggregate,
Kesalahan penyajian dapat disebabkan oleh kecurangan
they could reasonably be expected to influence the
maupun kesalahan dan dianggap material jika, baik
economic decisions of users taken on the basis of
secara individual maupun secara agregat, dapat
diekspektasikan secara wajar akan mempengaruhi these financial statements.
keputusan ekonomi yang diambil oleh pengguna
berdasarkan laporan keuangan tersebut.
Sebagai bagian dari suatu audit berdasarkan Standar As part of an audit in accordance with Standards on
Audit, kami menerapkan pertimbangan profesional dan Auditing, we exercise professional judgement and
mempertahankan skeptisisme profesional selama maintain professional skepticism throughout the audit.
audit. Kami juga: We also:
819
x Mengidentifikasi dan menilai risiko kesalahan x Identify and assess the risks of material
penyajian material dalam laporan keuangan, baik misstatement of the financial statements, whether
yang disebabkan oleh kecurangan maupun due to fraud or error, design and perform audit
kesalahan, mendesain dan melaksanakan procedures responsive to those risks, and obtain
prosedur audit yang responsif terhadap risiko audit evidence that is sufficient and appropriate to
tersebut, serta memeroleh bukti audit yang cukup provide a basis for our opinion. The risk of not
dan tepat untuk menyediakan basis bagi opini detecting a material misstatement resulting from
kami. Risiko tidak terdeteksinya kesalahan fraud is higher than for one resulting from error, as
penyajian material yang disebabkan oleh fraud may involve collusion, forgery, intentional
kecurangan lebih tinggi dari yang disebabkan omissions, misrepresentations, or the override of
oleh kesalahan, karena kecurangan dapat internal control
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian pengendalian internal.
x Memeroleh suatu pemahaman tentang x Obtain an understanding of internal control
pengendalian internal yang relevan dengan audit relevant to the audit in order to design audit
untuk mendesain prosedur audit yang tepat procedures that are appropriate in the
sesuai dengan kondisinya, tetapi bukan untuk circumstances, but not for the purpose of
tujuan menyatakan opini atas keefektivitasan expressing an opinion on the effectiveness of the
pengendalian internal Bank. Bank's internal control.
Laporan Keuangan
Financial Report
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
x Mengevaluasi ketepatan kebijakan akuntansi x Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang dibuat accounting estimates and related disclosures
oleh manajemen. made by management.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
x Menyimpulkan ketepatan penggunaan basis x Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh manajemen management’s use of the going concern basis of
dan, berdasarkan bukti audit yang diperoleh, accounting and, based on the audit evidence
apakah terdapat suatu ketidakpastian material obtained, whether a material uncertainty exists
yang terkait dengan peristiwa atau kondisi yang related to events or conditions that may cast
dapat menyebabkan keraguan signifikan atas significant doubt on the Company’s ability to
kemampuan Perusahaan untuk continue as a going concern. If we conclude that
mempertahankan kelangsungan usahanya. a material uncertainty exists, we are required to
Ketika kami menyimpulkan bahwa terdapat suatu draw attention in our auditor’s report to the related
ketidakpastian material, kami diharuskan untuk disclosures in the financial statements or, if such
menarik perhatian dalam laporan auditor kami ke disclosures are inadequate, to modify our opinion.
pengungkapan terkait dalam laporan keuangan Our conclusions are based on the audit evidence
atau, jika pengungkapan tersebut tidak memadai, obtained up to the date of our auditor’s report.
harus menentukan apakah perlu untuk However, future events or conditions may cause
memodifikasi opini kami. Kesimpulan kami the Bank to cease to continue as a going concern.
didasarkan pada bukti audit yang diperoleh
hingga tanggal laporan auditor kami. Namun,
peristiwa atau kondisi masa depan dapat
820 menyebabkan Bank tidak dapat
mempertahankan kelangsungan usaha.
x Mengevaluasi penyajian, struktur, dan isi laporan x Evaluate the overall presentation, structure and
keuangan secara keseluruhan, termasuk content of the financial statements, including the
pengungkapannya, dan apakah laporan disclosures, and whether the financial statements
keuangan mencerminkan transaksi dan peristiwa represent the underlying transactions and events
yang mendasarinya dengan suatu cara yang in a manner that achieves fair presentation.
mencapai penyajian wajar.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with governance
bertanggung jawab atas tata kelola mengenai, antara regarding, among other matters, the planned scope
lain, ruang lingkup dan saat yang direncanakan atas and timing of the audit and significant audit findings,
audit, serta temuan audit signifikan, termasuk setiap including any significant deficiencies in internal control
defisiensi signifikan dalam pengendalian internal yang that we identify during our audit.
teridentifikasi oleh kami selama audit.
Kami juga memberikan pernyataan kepada pihak yang We also provide those charged with governance with a
bertanggung jawab atas tata kelola bahwa kami telah statement that we have complied with relevant ethical
mematuhi ketentuan etika yang relevan mengenai requirements regarding independence, and to
independensi, serta mengomunikasikan seluruh communicate with them all relationships and other
hubungan dan hal-hal lain yang secara wajar dapat matters that may reasonably be thought to bear on our
memengaruhi independensi kami, dan, jika relevan, independence, and where applicable, related
pengamanan terkait. safeguards.
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Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ Notes 2025 2024
ASET ASSETS
Kas 2f, 4, 39,42 269.239.191.000 282.626.904.900 Cash
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Giro pada Bank Indonesia 2g, 5, 39, 42 1.042.788.312.320 1.400.554.714.626 Current Accounts in Bank Indonesia
Giro pada Bank Lain Current Accounts in Other Banks
Setelah dikurangi cadangan kerugian penurunan - Net of allowance for impairment losses of -
nilai sebesar masing-masing Rp 0,- dan Rp respectively Rp 0,- and Rp 10,515,669.- on
10.515.669,- pada tanggal 31 Desember 2025 December 31, 2025 and 2024.
dan 2024. 2g,3a1, 6, 42 627.049.087 8.914.849.369
Penempatan pada Bank Indonesia dan Bank Lain 2h, 7, 38, 42 804.468.000.000 150.000.000.000 Placement in Bank Indonesia and Other Bank
Surat-Surat Berharga 2i, 8, 38, 42 2.575.084.632.958 1.853.276.645.776 Marketable Securities
Surat berharga yang dijual dengan janji Securities sold under agreements
dibeli kembali 2i, 9, 42 148.722.658.207 292.963.494.750 to repurchase (Repo)
Tagihan atas surat berharga dengan janji - Receivables from securities with agreements
untuk dijual kembali 2i, 10, 42 1.462.269.067.500 447.604.917.000 for resale (Reverse Repo)
Kredit yang Diberikan Loans
Setelah dikurangi cadangan kerugian penurunan nilai Net of allowance for impairment losses of
Rp 222.793.295.648,- pada tanggal 31 Desember 2025, Rp 222,793,295,648.- on December 31, 2025,
Rp 208.860.044.186,- pada tanggal 31 Desember 2024. Rp 208,860,044,186.- on December 31, 2024.
2j, 2y,3a1, 11, 39,
Pihak Berelasi
41a, 42 33.122.407.178 80.658.812.266 Related Parties
2j, 3a1, 11, 39,
Pihak Ketiga
42 16.510.909.740.118 15.841.144.094.141 Third Parties
Penyertaan Investments
Setelah dikurangi cadangan penurunan nilai Net of allowance for impairment losses of
Rp 6.807.640,- pada 31 Desember 2025, 2k, 3a1, 12, 39, Rp 6,807,640.- on December 31, 2025,
Rp 9.247.150,- pada 31 Desember 2024. 41b, 42 1.179.192.360 968.252.850 Rp 9,247,150.- on December 31, 2024.
822 Aset Tetap
Setelah dikurangi akumulasi penyusutan sebesar
Fixed Assets
Net of accumulated depreciation of
Rp 273.162.580.993,- pada 31 Desember 2025, Rp 273,162,580,993.- on December 31, 2025,
Rp 246.936.762.084,- pada 31 Desember 2024. 2l, 13 650.467.014.481 601.724.105.392 Rp 246,936,762,084.- on December 31, 2024,
Aset Takberwujud 2l, 14 2.646.419.760 2.123.229.384 Intangible Assets
Aset Pajak Tangguhan 2t, 22d 37.645.772.120 33.290.247.760 Deffered Tax Assets
Aset Lain-Lain 2m, 15, 42 137.227.049.581 123.294.358.799 Other Assets
JUMLAH ASET 23.676.396.506.670 21.119.144.627.012 TOTAL ASSETS
1
2025 Laporan Tahunan
Annual Report
Page 823
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas Segera 2p, 16, 39 239.447.963.357 188.416.644.620 Immediately Liabilities
Simpanan Nasabah Deposits from Customers
Pihak Berelasi 2q, 2y, 17, 39, 41 2.171.281.950.719 742.816.347.903 Related Parties
Pihak Ketiga 2q, 17 16.035.536.359.128 14.296.195.562.540 Third Parties
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Simpanan dari Bank Lain 2r, 18, 39 252.459.838.966 725.438.678.117 Deposits from Other Banks
Liabilitas surat berharga yang dijual Liabilities of marketable securities sold
dengan janji dibeli kembali 2u, 19 149.493.600.000 292.412.090.000 under repurchase agreement
Surat Berharga yang Diterbitkan 2u, 20, 39 749.391.850.863 748.479.627.123 Marketable Securities Issued
Pinjaman Diterima 2s, 21 1.600.000.000.000 1.850.000.000.000 Borrowings
Utang Pajak 2t, 22a 29.608.783.382 15.303.781.023 Taxes Payable
Liabilitas Imbalan Pasca Kerja 2v, 23, 33 171.117.146.000 151.319.308.000 Liabilities on Employee Benefits
Liabilitas Lainnya 24, 61 71.881.492.132 67.700.349.483 Others Liabilities
Liabilitas Estimasi 25, 61 275.870.018 497.622.399 Estimated Liabilities
JUMLAH LIABILITAS 21.470.494.854.566 19.078.580.011.208 TOTAL LIABILITIES
EKUITAS EQUITY
Modal Saham Share Capital
Modal saham - nilai nominal Rp 100.000,- per saham Share capital - par value Rp 100,000.- per share
Modal dasar - 50.000.000 saham Capital stock - 50,000,000 shares
pada 31 Desember 2025 dan 2024 on December, 31, 2025 and 2024
Modal ditempatkan dan disetor - Issued and paid in capital -
14.000.676 saham pada 31 Desember 2025, 14,000,676 shares on December, 31, 2025,
13.271.176 saham pada 31 Desember 2024 26a 1.400.067.600.000 1.327.117.600.000 13,271,176 shares on December, 31, 2024.
Tambahan Modal Disetor 26b 11.965.836.253 11.965.836.253 Additional Paid in Capital
Modal Disetor Lainnya 26b 53.775.321.007 14.951.321.007 Other Paid in Capital
Komponen Ekuitas Lainnya Other Equities Component
Kerugian aktuarial program manfaat pasti 26c (116.458.687.242) (111.259.755.582) Actuarial (loss) of defined benefit plans
Keuntungan Revaluasi Aset Tetap 26c 189.192.362.563 189.192.362.563 Profit on Revaluation of Fixed Assets
Saldo Laba
Telah Ditentukan Penggunaannya 386.357.133.136 384.477.151.993
Retained Earning
Appropriated
823
Belum Ditentukan Penggunaannya 281.002.086.387 224.120.099.570 Unappropriated
JUMLAH EKUITAS 2.205.901.652.104 2.040.564.615.804 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 23.676.396.506.670 21.119.144.627.012 TOTAL LIABILITIES AND EQUITY
Lihat Catatan Atas Laporan Keuangan Merupakan Bagian yang Tidak Terpisahkan dari Laporan Keuangan Secara Keseluruhan
See Accompanying Notes to The Financial Statements Which From An Integral Part of These Financial Statements
2
Laporan Keuangan
Financial Report
Page 824
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2004
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
2025 2024
Notes
PENDAPATAN DAN BEBAN OPERASIONAL INCOME AND OPERATIONAL EXPENSES
Pendapatan Bunga 2w, 27, 42, 61 2.407.485.494.706 2.320.408.348.550 Interest Income
Beban Bunga 2w, 28, 42 (1.045.024.012.538) (1.038.945.293.687) Interest Expense
Jumlah Pendapatan Bunga - bersih 1.362.461.482.168 1.281.463.054.862 Total Interest Income - net
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
PENDAPATAN OPERASIONAL LAINNYA 2x, 52, 61 OTHERS OPERATIONAL INCOME
Pendapatan Provisi dan Komisi Lainnya 29 1.825.188.474 2.183.141.767 Provision and Commition Income
Pendapatan Administrasi 29 164.960.998.034 201.466.155.319 Administration Income
Pendapatan Denda 29 1.072.029.144 800.278.253 Fine Income
Pendapatan Lainnya 29 196.350.185 172.060.915 Others Income
Jumlah Pendapatan Operasional Lainnya 168.054.565.837 204.621.636.254 Total Others Operational Income
PENDAPATAN (BEBAN) PENYISIHAN KERUGIAN ALLOWANCE FOR POSSIBLE LOSSES ON
ASET PRODUKTIF DAN ASET NON PRODUKTIF 30 (22.043.934.248) 29.754.699.705 PRODUCTIVE AND NON PRODUCTIVE ASSETS
BEBAN OPERASIONAL LAINNYA OTHERS OPERATIONAL EXPENSES
Beban Personalia 31 (699.227.107.148) (719.027.836.647) Personalia Expense
Beban Umum dan Administrasi 32 (380.296.067.525) (380.031.964.341) General and Administration Expenses
Beban Promosi 33 (6.322.404.123) (7.828.636.832) Promotion Expense
Beban Premi Program Penjaminan - Premiums Government Guarantee -
Pemerintah 34 (35.847.121.836) (33.916.167.013) Program Expense
Jumlah Beban Operasional Lainnya (1.121.692.700.632) (1.140.804.604.834) Total Others Operational Expense
LABA OPERASIONAL 386.779.413.126 375.034.785.988 OPERATIONAL INCOME
PENDAPATAN (BEBAN) NON OPERASIONAL 35 NON OPERATIONAL INCOME (EXPENSES)
Pendapatan Non Operasional 6.743.805.840 830.978.964 Non Operational Income
Beban Non Operasional (12.927.286.139) (75.238.054.862) Non Operational Expense
Jumlah Beban Non Operasional - bersih (6.183.480.299) (74.407.075.898) Total Non Operational Expense - net
LABA SEBELUM PAJAK PENGHASILAN 380.595.932.827 300.627.710.090 PROFIT BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN 2t INCOME TAX EXPENSES
824
Beban Pajak Kini 22b (108.625.615.340) (78.408.683.980) Current Tax Expense
Manfaat (Beban) Pajak Tangguhan 22c 9.031.768.900 1.901.073.460 Deferred Tax (Expense) Benefit
Jumlah Beban Pajak Penghasilan-bersih (99.593.846.440) (76.507.610.520) Income Tax Expense-net
LABA BERSIH TAHUN BERJALAN 281.002.086.387 224.120.099.570 NET INCOME FOR THE YEAR
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
SETELAH PAJAK PENGHASILAN : AFTER INCOME TAXES
Pos-Pos yang Tidak akan Direklasifikasi ke Laba-Rugi Items That Will not be Reclassified to Profit Loss
Keuntungan (Kerugian) Aktuarial Gain (Loss) Actuarial on
Program Manfaat Pasti (6.665.297.000) (2.313.666.000) Defined Benefit Program
Pajak Penghasilan Terkait dengan Komponen Income Tax Relating to Components of -
Pendapatan Komprehensif Lainnya 22c 1.466.365.340 509.006.520 Other Comprehensive Income
Jumlah Pos-Pos yang Tidak akan Direklasifikasi Total Items That Will not be Reclassified
Ke Laba-Rugi (5.198.931.660) (1.804.659.480) to Profit Loss
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
TAHUN BERJALAN SETELAH PAJAK PENGHASILAN (5.198.931.660) (1.804.659.480) AFTER INCOME TAXES FOR THE YEAR
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 275.803.154.727 222.315.440.090 FOR THE YEAR
LABA PERSAHAM DASAR PROFIT PER SHARE
Tahun Berjalan 2z, 36 20.071 16.859 For The Year
Komprehensif Tahun Berjalan 2z, 36 19.699 16.723 Comprehensive For The Year
Lihat Catatan Atas Laporan Keuangan Merupakan Bagian yang Tidak Terpisahkan dari Laporan Keuangan Secara Keseluruhan
See Accompanying Notes to The Financial Statements Which From An Integral Part of These Financial Statements
3
2025 Laporan Tahunan
Annual Report
Page 825
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
Tata Kelola Perusahaan
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
Good Corporate Governance
UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Keuntungan Saldo Laba / Retained Earning
(Kerugian) Keuntungan
Modal Ditempatkan Tambahan Modal Disetor Revaluasi (Kerugian) Telah Ditentukan Penggunaannya/ Belum Jumlah
Uraian dan Disetor / Modal Disetor / Lainnya Aset tetap/ Aktuarial Program Appropriated Ditentukan Ekuitas / Description
Issued and Paid Additional Other Paid Gains / (Losses) Manfaat Pasti Penggunaannya / Total
In Capital Paid-In Capital In Capital Fixed Asset Gain (Loss) Cadangan Umum / Cadangan Tujuan / Unappropriated Equity
Revaluation Defined Benefit General Reserve Purpose Reserve
Actuarial Program
Perusahaan
Saldo, 31 Desember 2023 1.261.022.200.000 11.965.836.253 30.024.321.007 189.192.362.563 (109.455.096.102) 343.445.095.557 - 250.007.952.011 1.976.202.671.289 Balance as of December 31, 2023
(61.090.604.822)
Tanggung Jawab Sosial
Deviden - - - - - - - (200.975.895.575) (200.975.895.575) Dividend
Corporate Social Responsibility
Cadangan umum dan tujuan - - - - - 41.032.056.436 - (41.032.056.436) - General and Purpose Reserve
Tambahan modal disetor 66.095.400.000 - (15.073.000.000) - - - - - 51.022.400.000 Additional Paid -in Capital
Dana Tanggung Jawab Sosial & Social & Environmental
Lingkungan - - - - - - - (8.000.000.000) (8.000.000.000) Responsibility Fund
Laba bersih tahun berjalan - - - - - - - 224.120.099.570 224.120.099.570 Net Income for the year
Penghasilan Komprehensif lain tahun Other Comprehensive income
berjalan setelah pajak penghasilan - - - - (1.804.659.480) - - - (1.804.659.480) After Income Taxes For The Year
Saldo, 31 Desember 2024 1.327.117.600.000 11.965.836.253 14.951.321.007 189.192.362.563 (111.259.755.582) 384.477.151.993 - 224.120.099.570 2.040.564.615.805 Balance as of December 31, 2024
Deviden - - - - - - - (197.240.118.427) (197.240.118.427) Dividend
Cadangan umum dan tujuan - - - - - 1.879.981.143 - (1.879.981.143) - General and Purpose Reserve
OJK Cross Reference
Referensi Silang OJK
Tambahan modal disetor 72.950.000.000 - 38.824.000.000 - - - - - 111.774.000.000 Additional Paid -in Capital
Dana Tanggung Jawab Sosial & Social & Environmental
Lingkungan - - - - - - - (25.000.000.000) (25.000.000.000) Responsibility Fund
Laba bersih tahun berjalan - - - - - - - 281.002.086.387 281.002.086.387 Net Income for the year
Penghasilan Komprehensif lain tahun Other Comprehensive income
berjalan setelah pajak penghasilan - - - - (5.198.931.660) - - - (5.198.931.660) After Income Taxes For The Year
Saldo, 31 Desember 2025 1.400.067.600.000 11.965.836.253 53.775.321.007 189.192.362.563 (116.458.687.242) 386.357.133.136 - 281.002.086.387 2.205.901.652.104 Balance as of December 31, 2025
Lihat Catatan Atas Laporan Keuangan Merupakan Bagian yang Tidak Terpisahkan dari Laporan Keuangan Secara Keseluruhan
See Accompanying Notes to The Financial Statements Which From An Integral Part of These Financial Statements
Financial Report
Financial Report
Laporan Keuangan
Laporan Keuangan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
825
Page 826
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2025 2024
ARUS KAS DARI AKTIVITAS OPERASI : CASH FLOWS FROM OPERATING ACTIVITIES :
Penerimaan dari Bunga yang Diberikan 2.394.344.903.979 2.320.408.348.550 Admission From Interest Loans
Pembayaran Bunga (1.040.842.869.889) (1.038.945.293.687) Interest Payments
Pembayaran kepada Karyawan (584.306.996.515) (611.009.543.305) Employee Payments
Pembayaran Beban Umum dan Administrasi (356.524.608.634) (359.607.316.069) General and Administrative Expenses
Penerimaan dari Pendapatan Operasional Lainnya 157.718.593.845 235.207.314.923 Admission From Others Operational Income
Pembayaran untuk Beban Operasional Lainnya (12.927.840.639) (43.238.054.862) Others Operational Expenses
Pembayaran Pajak (168.187.228.614) (187.266.867.069) Tax Payment
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Laba Operasi Sebelum Perubahan dalam Operating Income before Changes in -
389.273.953.532 315.548.588.480
Aset dan Liabilitas Operasi Operating Assets and Liabilities
Perubahan dalam Aset dan Liabilitas Operasi Changes in Operating Assets and Liabilities
Penurunan (Kenaikan) Aset Operasi Decrease (Increase) in Operating Assets
Surat-Surat Berharga (721.807.987.183) (888.343.460.374) Marketable Securities
Securities sold under agreements to repurchase
Surat berharga yang dijual dengan janji dibeli kembali (Repo) 144.240.836.543 (11.119.154.750) (Repo)
Tagihan atas surat berharga dengan janji - untuk dijual kembali Receivables from securities with agreements for resale
(Reverse Repo) (1.014.664.150.500) 1.414.302.425.000 (Reverse Repo)
Kredit yang Diberikan (622.229.240.890) (1.312.530.300.629) Loans
Aset Lain-Lain (27.537.040.098) 55.259.097.035 Others Assets
(2.241.997.582.128) (742.431.393.718)
Kenaikan (Penurunan) Liabilitas Operasi Increase (Decrease) in Operating Liabilities
Liabilitas Segera 50.271.318.738 (17.451.859.195) Immediately Liabilities
Simpanan Nasabah 3.167.806.399.405 (476.770.104.560) Deposits from Customers
Simpanan dari Bank Lain (472.978.839.151) 235.229.588.604 Deposits from Other Banks
Liabilitas surat berharga yang dijual dengan Liabilities of marketable securities sold
janji dibeli kembali (142.918.490.000) 9.320.944.000 under repurchase agreement
Pinjaman yang diterima (250.000.000.000) 500.000.000.000 Loans received
Liabilitas lainnya - (62.763.386.881) Others Liabilities
2.352.180.388.991 187.565.181.968
Net Cash Provided by (Used in) Operating
Arus Kas Bersih Diperoleh (Digunakan) dari Aktivitas Operasi 499.456.760.395 (239.317.623.270) Activities
ARUS KAS DARI AKTIVITAS INVESTASI : CASH FLOWS FROM INVESTING ACTIVITIES :
Penyertaan (208.500.000) -
Perolehan Aset Takberwujud (1.888.866.000) (1.083.915.000) Acquisition of Intangible assets
Perolehan Aset Tetap (112.779.416.196) (105.423.410.744) Acquisition of Fixed Assets
Arus Kas Bersih Diperoleh dari Aktivitas Investasi (114.876.782.196) (106.507.325.744) Net Cash Provided by Investing Activities
826 ARUS KAS DARI AKTIVITAS PENDANAAN :
Pembayaran Dividen
Tambahan modal disetor
(197.240.118.427)
111.774.000.000
(200.975.895.575)
51.022.400.000
CASH FLOWS FROM FINANCING ACTIVITIES :
Payments of Dividens
Additional Paid in Capital
Tanggungjawab Sosial Perusahaan (25.000.000.000) (40.000.000.000) Corporate Social Responsibility
Surat Berharga yang Diterbitkan 912.223.740 912.223.740 Marketable Securities Issued
Arus Kas Bersih Digunakan untuk Aktivitas Pendanaan (109.553.894.687) (189.041.271.835) Net Cash Used for Financing Activities
Kenaikan (Penurunan) Bersih Kas dan Increase (Decrease) Net Cash and
275.026.083.512 (534.866.220.849)
Setara Kas Cash Equivalents
Kas dan Setara Kas Cash and Cash Equivalents at
1.842.096.468.895 2.376.962.689.744
Awal Tahun the Beginning of Year
Kas dan Setara Kas Cash and Cash Equivalents at
2.117.122.552.407 1.842.096.468.895
Akhir Tahun the Ending of Year
Kas dan Setara Kas akhir Cash and Cash Equivalents at the Ending
periode terdiri atas : of Year Consists of :
Kas 269.239.191.000 282.626.904.900 Cash
Giro pada Bank Indonesia 1.042.788.312.320 1.400.554.714.626 Current Accounts in Bank Indonesia
Giro pada Bank Lain 627.049.087 8.914.849.369 Current Accounts in Other Bank
Penempatan pada Bank Lain-Jangka Waktu Jatuh Tempo Placement in Other Bank - Maturity up to
sampai dengan Tiga Bulan sejak Tanggal Perolehan 350.000.000.000 150.000.000.000 Three Months from the Acquisition Date
Fasilitas Simpanan Bank Indonesia - Jatuh tempo Bank Indonesia Deposit Facility - Maturity up to
sampai dengan Tiga Bulan sejak Tanggal Perolehan 454.468.000.000 - Three Months from the Acquisition Date
Jumlah Kas dan Setara Kas 2.117.122.552.407 1.842.096.468.895 Total Cash and Cash Equivalents
Lihat Catatan Atas Laporan Keuangan Merupakan Bagian yang Tidak Terpisahkan dari Laporan Keuangan Secara Keseluruhan
See Accompanying Notes to The Financial Statements Which From An Integral Part of These Financial Statements
-5-
2025 Laporan Tahunan
Annual Report
Page 827
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Bank a. The Establishment of Bank
Bank Sulutgo (Bank) dahulu bernama PT Bank Pembangunan Daerah Bank Sulutgo (Bank), formerly named PT Bank Pembangunan Daerah
Sulawesi Utara didirikan dengan nama Bank Pembangunan Daerah Sulawesi Utara was established under the name Bank Pembangunan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sulawesi Utara Tengah berdasarkan akta No.88 tanggal 17 Maret Daerah Sulawesi Utara Tengah based on the Notarial Deed No.88 dated
1961 oleh Raden Hadiwido, S.H., Notaris pengganti dari Raden March 17, 1961 by Raden Hadiwido, S.H., substitute notary of Raden
Kadiman S.H., Notaris di Jakarta yang diperbaiki dengan Akta Kadiman S.H., Notary in Jakarta which was amended by Deed of
Perubahan Anggaran Dasar No.22 tanggal 4 Agustus 1961 oleh Amendement to the Articles of Association No.22 dated August 4,1961
Raden Kadiman, S.H., Notaris di Jakarta dan Akta Perubahan by Raden Kadiman, S.H., Notary in Jakarta and Deed of Amendment to
Anggaran Dasar No.46 tanggal 10 Oktober 1961 oleh Raden the Article of Association No.46 dated October 10, 1961 by Raden
Hadiwido, S.H., pengganti dari Raden Kadiman, S.H., Notaris di Hadiwido, S.H., substitute of Raden Kadiman, S.H., Notary in Jakarta
Jakarta, yang telah memperoleh pengesahan dari Menteri Kehakiman which has been approved by the Ministry of Justice and Human Rights
Republik Indonesia dengan penetapan No.J.A.5/109/6 tanggal 13 of Republic of Indonesia on its decision letter No.J.A.5/109/6 dated
Oktober 1961. October 13, 1961.
Anggaran Dasar Bank telah mengalami beberapa kali perubahan, The Bank's Articles of Association had been amended several times,
diantaranya berdasarkan Peraturan Daerah Propinsi Daerah Tingkat I including based on the Provincial Regulation for Level I Regions North
Sulawesi Utara No.1 tahun 1999 tentang Perubahan Bentuk Badan Sulawesi No.1 of 1999 regarding the Change of Legal Entity Form of
Hukum Bank Pembangunan Daerah Sulawesi Utara dari Perusahaan Bank Pembangunan Daerah Sulawesi Utara from a Regional Company
Daerah menjadi Perseroan Terbatas (PT) yang telah disahkan dengan into a Limited Liability Company (PT) which was ratified by the Decree
Surat Keputusan Menteri Dalam Negeri No.584.61-174 tanggal 11 of Minister of Home Affairs No. 584.61-174 dated March 11, 1999, and
Maret 1999, dan diundangkan dalam Lembaran Daerah Propinsi promulgated in the Regional Gazette of North Sulawesi Province Series
Sulawesi Utara Seri D No.01/1999 tanggal 12 April 1999, memutuskan D No.01/1999 dated April 12, 1999, resolving matters including changes
hal-hal antara lain tentang perubahan status bentuk badan in the status of its legal form from a Regional Company to a Limited
hukumnya dari Perusahaan Daerah menjadi Perseroan Terbatas (PT) Liability Company (PT) and an increase in authorized capital.
dan peningkatan modal dasar.
Perubahan anggaran dasar tersebut di atas telah diaktakan dengan
akta No. 7 tanggal 14 April 1999 oleh Joanes Tommy Lasut, S.H.,
The amendment to the articles of association mentioned above was
notarized by deed No. 7 dated April 14, 1999 by Joanes Tommy Lasut,
827
Notaris di Manado yang telah memperoleh pengesahan dari Menteri S.H., Notary in Manado, which has been approved by the Minister of
Kehakiman Republik Indonesia No. C-8298.HT.01.01.TH'99 tanggal 14 Justice of the Republic of Indonesia No. C-8298.HT.01.01.TH'99 dated
Mei 1999 dan telah didaftarkan dalam daftar Perusahaan di Kantor May 14, 1999 and has been registered in the Company register at the
Pendaftaran Perusahaan Kotamadya Manado dengan No. Manado Municipality Company Registration Office with No.
83/BH/18.05/V/1999 tanggal 21 Mei 1999, serta telah diumumkan 83/BH/18.05/V/1999 dated May 21, 1999, and has been announced in
dalam Berita Negara Republik Indonesia No. 63 tanggal 6 Agustus the State Gazette of the Republic of Indonesia No. 63 dated August 6,
1999 dan Tambahan Berita Negara Republik Indonesia No. 4772. 1999 and Supplement to the State Gazette of the Republic of Indonesia
No. 4772.
Perubahan anggaran dasar Bank berdasarkan Berita Acara Rapat The amendement of Bank's Articles of Association was based on
Umum Pemegang Saham Luar Biasa PT Bank Sulut yang diadakan Minutes of the General Meeting of Extraordinary Shareholders of PT
tanggal 18 Mei 2009 dan dilanjutkan tanggal 27 Mei 2009, yang Bank Sulut held on May 18, 2009 and continued on May 27, 2009,
diaktakan melalui akta No.67 tanggal 12 Juni 2009 oleh M.S.E. notarized by the notarial deed No.67 dated June 12, 2009 by M.S.E.
Pangemanan, S.H., Notaris di Manado mengenai peningkatan modal Pangemanan, S.H., Notary in Manado regarding the increase in
dasar dari Rp 300.000.000.000,- menjadi Rp 500.000.000.000,-. Akta authorized capital from Rp 300,000,000,000.- to Rp 500,000,000,000.-.
perubahan anggaran dasar tersebut telah mendapatkan pengesahan The deed of amendment to the articles of association was approved by
dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia the Minister of Law and Human Rights of the Republic of Indonesia
No.AHU-37607.AH.01.02.Tahun 2009 tanggal 6 Agustus 2009. No.AHU-37607.AH.01.02.Year 2009 dated August 6, 2009.
Perubahan anggaran dasar Bank berdasarkan Berita Acara Rapat The amendement of Bank's Articles of Association based on Minutes of
Umum Pemegang Saham Luar Biasa PT Bank Sulut yang diadakan the General Meeting of Extraordinary Shareholders of PT Bank Sulut
tanggal 28 September 2012 yang diaktakan melalui akta No.6 tanggal held on September 28, 2012 notarized through deed No.6 dated
1 Oktober 2012 oleh M.S.E. Pangemanan, S.H., Notaris di Manado October 1, 2012 by M.S.E. Pangemanan, S.H., Notary in Manado
mengenai peningkatan modal dasar dari Rp 500.000.000.000,- regarding the increase in authorized capital from Rp
menjadi Rp 1.000.000.000.000,-. Akta perubahan anggaran dasar 500,000,000,000,000 to Rp 1,000,000,000,000. The deed of amendment
tersebut telah mendapatkan pengesahan dari Menteri Hukum dan to the articles of association has been approved by the Minister of Law
Hak Asasi Manusia Republik Indonesia No.AHU-62074.AH.01.02 and Human Rights of the Republic of Indonesia No.AHU-
Tahun 2012 tanggal 5 Desember 2012. 62074.AH.01.02 Year 2012 dated December 5, 2012.
Sesuai dengan pasal 3 anggaran dasarnya, Bank berusaha dalam In accordance with article 3 of its articles of association, the Bank
bidang perbankan dan jasa keuangan lainnya yang dapat dilakukan engages in banking and other financial services that can be performed
oleh suatu bank berdasarkan peraturan perundangan yang berlaku di by a bank based on the prevailing laws and regulations in Indonesia.
Indonesia.
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Laporan Keuangan
Financial Report
Page 828
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continue)
a. Pendirian Bank (Lanjutan) a. The Establishment of Bank (Continue)
Berdasarkan akta RUPS Nomor: 72 tanggal 22 Mei 2015 menyetujui Based on deed of GMS Number: 72 dated May 22, 2015 has been
perubahan nama Perseroan PT Bank Pembangunan Daerah Sulawesi approved the change of the Company's name PT Bank Pembangunan
Utara atau juga Bank Sulut sebagaimana diatur dalam pasal 1 ayat 1 Daerah Sulawesi Utara or Bank Sulut as stipulated in article 1
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
anggaran dasar Perseroan, diubah menjadi PT Bank Pembangunan paragraph 1 of Company's Articles of Association is changed into PT
Daerah Sulawesi Utara Gorontalo atau disebut juga PT Bank SulutGo Bank Pembangunan Daerah Sulawesi Utara Gorontalo or is so called PT
(BSG). Direksi Perseroan telah menyampaikan perubahan nama Bank SulutGo (BSG). The Board of Directors has submitted the name
tersebut kepada Bank Indonesia dan Otoritas Jasa Keuangan, serta change to Bank Indonesia and the Financial Services Authority, as well
pihak-pihak eksternal lainnya. as other external parties.
Berdasarkan Surat Otoritas Jasa Keuangan (OJK) No.S-215/PB.12/2015 According to the Letter of Financial Service Authority (OJK) No.S-
Tanggal 28 September 2015 Perihal Penetapan Penggunaan Izin 215/PB.12/2015 dated September 28, 2015 regarding the Stipulation of
Usaha PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo dan License Usage of PT Bank Pembangunan Daerah Sulawesi Utara
Keputusan Dewan Komisioner Otoritas Jasa Keuangan Gorontalo and Decision of the Board of Commissioners of Financial
No.17/KDK.03/2015 Tanggal 23 September 2015 Tentang Penetapan Services Authority No.17/KDK.03/2015 dated September 23, 2015 on
Penggunaan Izin Usaha Atas Nama PT Bank Pembangunan Daerah Establishment Permit Use of the Name of PT Bank Pembangunan
Sulawesi Utara menjadi izin usaha atas nama PT Bank Pembangunan Daerah Sulawesi Utara to become a business license in the name of PT
Daerah Sulawesi Utara Gorontalo, serta Keputusan Menteri Hukum Bank Pembangunan Daerah Sulawesi Utara Gorontalo, as well as the
dan Hak Asasi Manusia Republik Indonesia No.AHU- Decree from Minister of Justice and Human Rights of the Republic of
0935695.AH.01.02. Tahun 2015 Tanggal 23 Mei 2015 Tentang Indonesia No.AHU-0935695.AH.01.02.Year 2015 dated May 23, 2015 on
Persetujuan Perubahan Anggaran Dasar Perseroan Terbatas PT Bank Approval of Amendments to the Articles of Association of Company PT
Pembangunan Daerah Sulawesi Utara Gorontalo menyetujui Bank Pembangunan Daerah Sulawesi Utara Gorontalo approving the
perubahan nama Perseroan yang semula PT Bank Pembangunan change of the Company's name from PT Bank Pembangunan Daerah
Daerah Sulawesi Utara atau juga PT Bank Sulut diubah menjadi PT Sulawesi Utara or PT Bank Sulut to PT Bank Pembangunan Daerah
Bank Pembangunan Daerah Sulawesi Utara Gorontalo atau disebut Sulawesi Utara Gorontalo or also called as PT Bank SulutGo (BSG).
juga PT Bank SulutGo (BSG).
Berdasarkan Akte RUPS No.16 dan 17 Tanggal 12 Oktober 2015 oleh Based on the deed of GMS No. 16 and 17 dated October 12, 2015 by
notaris M.S.E. Pangemanan, S.H., Notaris di Manado menyetujui Notary M.S.E. Pangemanan, S.H., Notary in Manado approved the
828 peningkatan modal dasar perseroan dari semula Rp 1.000.000.000,-
(satu trilyun Rupiah) menjadi Rp 1.500.000.000,- (satu trilyun lima
increase in company's authorized capital from Rp 1,000,000,000,000.-
(one trillion Rupiah) into Rp 1,500,000,000,000.- (one trillion five
ratus milyar Rupiah), dan menyetujui penghapusan agio saham dalam hundred billion Rupiah) and approved the the elimination of agio
setiap setoran modal. Selain itu kapitalisasi seluruh agio saham yang shares in each capital deposit. Moreover, the capitalization of all agio
tersaji dalam portofolio neraca per 31 Desember 2015 sebesar Rp shares presented in the balance sheet portfolio on December 31, 2015
62.917.906.000,- sebagai saham bonus dan dibagikan kepada semua amounted to Rp 62,917,906,000.- as bonus shares and distributed to all
pemegang saham secara proporsional berdasarkan harga nominal shareholders in proportion proportionally based on the nominal price
saham perseroan yaitu Rp 100.000,- untuk satu lembar saham. of the company's shares which is Rp 100,000, - for one share.
Berdasarkan Berita Acara Rapat Umum Pemegang Saham Luar Biasa Based on the Minutes of the Extraordinary General Meeting of
Perseroan Terbatas PT. Bank Pembangunan Daerah Sulawesi Utara Shareholders of PT Bank Pembangunan Daerah Sulawesi Utara
Gorontalo (BANK SULUTGO) Nomor : 11 tanggal 09 Februari 2023, Gorontalo (BANK SULUTGO) Number: 11 dated February 09, 2023,
Edmund Lodi Mangowal, SH., Mkn, Notaris Kota Manado, para Edmund Lodi Mangowal, SH, Mkn, Notary of Manado City, the
pemegang saham menyetujui dan mengesahkan perubahan anggaran shareholders approved and ratified the amendment of the Company's
dasar Perseroan sehubungan dengan peningkatan modal dasar articles of association in connection with the increase in authorized
menjadi Rp. 5.000.000.000,- (lima triliun rupiah) yang terbagi atas capital to Rp. 5,000,000,000, - (five trillion rupiah) divided into
50.000.000 (lima puluh juta) lembar saham. 50,000,000 (fifty million) shares.
b. Program Rekapitalisasi b. Recapitalization Program
Sejalan dengan jatuhnya industri perbankan di Indonesia pada tahun In connection with the collapse of banking industry in Indonesia in
1997, Bank menjadi salah satu Bank Pembangunan Daerah yang 1997, the Bank became one of the Regional Development Banks that
mengikuti Program Rekapitalisasi karena mempunyai risiko Liabilitas participated in the Recapitalization Program because it had a Minimum
Pemenuhan Modal Minimum (KPMM) lebih dari 8%. Dengan Capital Adequacy Requirement (CAR) risk of more than 8%. With
mengacu kepada Peraturan Pemerintah No.84 tahun 1998 tentang reference to Government Regulation No.84 of 1998 concerning the
Program Rekapitalisasi Bank Umum serta Surat Keputusan Bersama Recapitalization Program of Commercial Banks as well as the Joint
menteri Keuangan dan Gubernur Bank Indonesia Decree of the Minister of Finance and the Governor of Bank Indonesia
No.53/KMK.017/1999 dan No.31/12/KEP/GBI tanggal 8 Februari 1999 No. 53/KMK.017/1999 and No.31/12/KEP/GBI dated February 8, 1999
tentang Pelaksanaan Program Rekapitalisasi Bank Umum dan Surat regarding the Implementation of Commercial Bank Recapitalization
Keputusan Menteri Keuangan dan Gubernur Bank Indonesia Program and Joint Decree of the Minister of Finance and the Governor
No.135/KMK.017/1999 dan 32/17/KEP/GBI tanggal 9 April 1999 of Bank Indonesia No.135/KMK.017/1999 and 32/17/KEP/GBI dated
tentang Pelaksanaan Program Rekapitalisasi Bank Pembangunan April 9, 1999 regarding the Implementation of Regional Development
Daerah, pada tanggal 7 Mei 1999, Bank telah menandatangani Bank Recapitalization Program, on May 7, 1999, the Bank signed a
Perjanjian Rekapitalisasi antara Pemerintah Republik Indonesia, Bank Recapitalization Agreement between the Government of the Republic of
Indonesia dan Bank dengan syarat dan ketentuan antara lain sebagai Indonesia, Bank Indonesia and the Bank with the term and condition
berikut : among others as follows:
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2025 Laporan Tahunan
Annual Report
Page 829
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continue)
b. Program Rekapitalisasi b. Recapitalization Program
- Para pihak sepakat bahwa untuk memperbaiki kondisi - The parties agreed that to improve the Bank's capital condition,
permodalan Bank diperlukan tambahan modal sebesar Rp additional capital of Rp 23,103,000,000 was required.
23.103.000.000,-.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- Pemegang saham pengendali wajib melakukan setoran modal - The controlling shareholder is required to make a cash capital
secara tunai sebesar Rp 4.621.000.000,- atau sebesar 20% dari deposit of Rp 4,621,000,000,- or 20% from the capital shortfall.
kekurangan modal.
- Pemegang saham Bank menyetujui keikutsertaan Pemerintah - The Bank's shareholders approved the Government's participation
dalam permodalan Bank dengan jumlah penyertaan modal in the Bank's capital in the amount of Rp 18,482,000,000,- or 80%
sebesar Rp 18.482.000.000,- atau sejumlah 80% dari kekurangan of the capital shortfall.
modal.
- Bank wajib membeli Surat Utang Pemerintah yang dimiliki oleh - The Bank shall be required to purchase the Government
Bank Indonesia (Obligasi Pemerintah Republik Indonesia). Obligation owned by Bank Indonesia (Government Bonds of the
Republic of Indonesia).
- Bank wajib mengalihkan kredit/aset secara hukum kepada - The Bank is required to legally transfer the loans/assets to the
Assets Management Unit (AMU) di Badan Penyehatan Assets Management Unit (AMU) at the National Bank
Perbankan Nasional (BPPN) dengan harga nihil yaitu : Restructuring Agency (IBRA) at a price of nil, namely :
1. Kredit yang tergolong macet. 1. Bad debt loans.
2. Kredit yang semua tergolong macet namun telah 2. Loans formerly bad debt but already restructured.
3. Aset yang sudah dihapusbukukan yang menjadi milik BPD 3. Written-off assets owned by the BPD due to loans
akibat dari penyelesaian kredit. settlement.
Pada tanggal 31 Desember 2004, Pemerintah Republik Indonesia On December 31, 2004, the Government of the Republic of Indonesia
melalui Menteri Keuangan telah menjual kembali (divestasi) seluruh through the Minister of finance resold (divested) all of its shares in
kepemilikan saham di Bank Sulut dengan nilai penjualan sebesar Rp Bank Sulut with a sales value of Rp 30,916,776,697.- (thirty billion nine
30.916.776.697,- (tiga puluh milyar sembilan ratus enam belas juta hundred and sixteen milion seven hundred and seventy six thousand
six hundred and ninety seven Rupiah). Along with the sale of shares,
829
tujuh ratus tujuh puluh enam ribu enam ratus sembilan puluh tujuh
Rupiah). Bersamaan dengan penjualan saham tersebut, Pemerintah the Government also repaid the Government Bonds purchased in the
juga melunasi Surat Utang Negara yang dibeli dalam rangka recapitalization process. The sales of the shares and the settlements of
rekapitalisasi tersebut. Penjualan saham dan pelunasan obligasi the bonds were executed based on the Decree of the Minister of
tersebut dilaksanakan dengan mengacu pada Keputusan Menteri Finance of the Republic of Indonesia No.543/KMK/06/2003 concerning
Keuangan Republik Indonesia No.543/KMK/06/2003 tentang Divestasi Divestment of State Shares in the Framework of State Capital
Saham Negara dalam Rangka Penyertaan Modal Negara dan Participation and Repayment of State Bonds in Regional Development
Pelunasan Obligasi Negara pada Bank Pembangunan Daerah Peserta Banks Participating in the Recapitalization Program.
Program Rekapitalisasi.
c. Dewan Komisaris, Direksi dan Karyawan c. Board of Commissioners, Directors and Employees
Berdasarkan Akte Rapat Umum Pemegang Saham Luar Biasa PT Bank Based on the Deed of Extraordinary General Meeting of Shareholders of
Sulawesi Utara Gorontalo No. 02 tanggal 09 April 2025, Notaris Hesky PT Bank Sulawesi Utara Gorontalo No. 02 dated April 9, 2025, by
Nofri Sompie, SH., MKn, Notaris berkedudukan di Minahasa dengan Notary Hesky Nofri Sompie, SH., MKn, a notary based in Minahasa with
wilayah jabatan Provinsi Sulawesi Utara; telah menyetujui dan telah the authority covering North Sulawesi Province; the composition of the
disahkan susunan pengurus direksi dan komisaris untuk periode April board of directors and commissioners for the period from April 2025 to
2025 sampai dengan Maret 2026, sebagai berikut: March 2026 has been approved and ratified as follows:
Dewan Direksi Board of Directors
Direktur Utama Maudy Revino Pepah President Director
Direktur Kepatuhan Machmud Turuis Compliance Director
Direktur Operasional Louisa Jeane Parengkuan Operational Director
Direktur Umum Joubert Rosano Jacobus Dondokambey General Director
Direktur Pemasaran Pius Sefrianto Lande Batara Marketing Director
Dewan Komisaris : Board of Commissioners
Komisaris Utama Ramoy Markus Thimotius Luntungan President Commissioner
Komisaris Max Kembuan** Commissioner
Komisaris Sam Sachrul Mamonto Commissioner
Komisaris Djafar Alkatiri Commissioner
Komisaris Jaclyn Ivana Koloay Commissioner
-8-
Laporan Keuangan
Financial Report
Page 830
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Dewan Komisaris, Direksi dan Karyawan (Lanjutan) c. Board of Commissioners, Directors and Employees (Continued)
Berdasarkan Akte Rapat Umum Pemegang Saham Luar Biasa PT. Bank Based on the Deed of Extraordinary General Meeting of Shareholders of
Sulawesi Utara Gorontalo No. 02 tanggal 05 Februari 2023, Notaris PT. Bank Sulawesi Utara Gorontalo No. 02 dated February 5, 2023, by
Edmund Lodi Mangowal, SH., M.Kn, Notaris di Manado; yang Notary Edmund Lodi Mangowal, SH., M.Kn, Notary in Manado; which
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dilangsungkan tanggal 05 Februari 2023; para pemegang saham took place on February 5, 2023; the shareholders agreed to and ratified
menyetujui dan dan mengesahkan perubahan keputusan RUPS tahun the amendment to the 2021 GMS decision (two thousand twenty-one)
2021 (dua ribu dua puluh satu) sesuai Akta RUPS Nomor 6 tahun in accordance with GMS Deed Number 6 of 2021 (two thousand twenty-
2021 (dua ribu dua puluh satu) khususnya pada periode one), particularly regarding the management period, previously from
kepengurusan dari sebelumnya 18-03-2021 (delapan belas Maret dua March 18, 2021 (eighteen March two thousand twenty-one) to March
ribu dua puluh satu) sampai dengan 18-03-2025 (delapan belas 18, 2025 (eighteen March two thousand twenty-five), four (4) years,
Maret dua ribu dua puluh lima) 4 (empat) tahun, disesuaikan menjadi adjusted to March 18, 2021 (eighteen March two thousand twenty-one)
18-03-2021 (delapan belas Maret dua ribu dua puluh satu) sampai to March 18, 2026 (eighteen March two thousand twenty-six), five (5)
dengan 18-03-2026 (delapan belas Maret dua ribu dua puluh enam) years. The composition of the Board of Commissioners and the Board
5 (lima tahun). Adapun susunan Dewan Komisaris dan Dewan Direksi of Directors of the Company is as follows:
Perseroan, sebagai berikut:
Dewan Komisaris : Board of Commissioners
Komisaris Utama Edwin Harminto Silangen President Commissioner
Komisaris Max Kembuan Commissioner
Komisaris Marhany Victor Poly Pua Commissioner
Komisaris Buhari Mokoagow Commissioner
Komisaris Fedriyanto Koniyo Commissioner
Dewan Direksi Board of Directors
Direktur Utama Maudy Revino Pepah President Director
Direktur Kepatuhan Machmud Turuis Compliance Director
Direktur Operasional Louisa Jeane Parengkuan Operational Director
Direktur Umum Joubert Rosano Jacobus Dondokambey General Director
Direktur Pemasaran Pius Sefrianto Lande Batara Marketing Director
c. Dewan Komisaris, Direksi dan Karyawan b. Recapitalization Program
830 Berdasarkan Akte Rapat Umum Pemegang Saham Luar Biasa PT Bank
Sulawesi Utara Gorontalo No. 02 tanggal 09 April 2025, Notaris Hesky
Based on the Deed of the Extraordinary General Meeting of
Shareholders of PT Bank Sulawesi Utara Gorontalo No. 02 dated April 9,
Nofri Sompie, SH., MKn, Notaris berkedudukan di Minahasa dengan 2025, by Notary Hesky Nofri Sompie, SH., MKn, a notary based in
wilayah jabatan Provinsi Sulawesi Utara; yang dilangsungkan di Minahasa with jurisdiction in North Sulawesi Province; which was held
Manado tanggal 09 April 2025, para pemegang saham menyetujui in Manado on April 9, 2025, the shareholders approved the honorable
pemberhentian dengan hormat sebagian pengurus (Dewan Komisaris) dismissal of certain management members (Board of Commissioners) as
sebagai berikut: follows:
Dewan Komisaris Lama :
Dewan Komisaris : Board of Commissioners
Komisaris Utama Edwin Harminto Silangen President Commissioner
Komisaris Marhany Victor Poly Pua Commissioner
Komisaris Buhari Mokoagow Commissioner
Komisaris Fedriyanto Koniyo Commissioner
Dewan Komisaris baru : New Board of Commissioners:
Dewan Komisaris : Board of Commissioners
Komisaris Utama Ramoy Markus Thimotius Luntungan President Commissioner
Komisaris Max Kembuan** Commissioner
Komisaris Sam Sachrul Mamonto Commissioner
Komisaris Djafar Alkatiri Commissioner
Komisaris Jaclyn Ivana Koloay Commissioner
**Pengurus (Dewan Komisaris) yang baru diangkat dan Pengurus **The newly appointed Management (Board of Commissioners) and the
(Dewan Komisaris dan Direksi) yang tidak diberhentikan menjabat Management (Board of Commissioners and Directors) who are not
sampai dengan akhir periode jabatan sampai dengan 18 Maret 2026 dismissed shall serve until the end of the term of office on March 18,
atau sampai pelaksanaan Rapat Umum Pemegang Saham berikutnya 2026, or until the next General Meeting of Shareholders in 2026;
di tahun 2026;
Susunan Komite Audit, Komite Nominasi & Renumerasi, dan The composition of the Audit Committee, Nomination & Remuneration
Sekertaris Perusahaan pada tanggal 31 Desember 2025 adalah Committee, and Corporate Secretary as of December 31, 2025 is as
sebagai berikut: follows:
Komite Audit Audit Committee
Ketua Komite Audit Sam Sachrul Mamonto Chairman of the Audit Committee
Anggota Berty Wilhelmus Togas Member
Anggota Galyano Marco Maramis Member
Anggota Anthon Kojansow Member
Anggota Natalia Megawati Roring Member
Anggota Rina Ceydi Maindoka Member
Anggota Oske Kaligis (Ex-Officio Pemimpin Satuan Kerja Audit Intern) Member
-9-
2025 Laporan Tahunan
Annual Report
Page 831
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continue)
c. Dewan Komisaris, Direksi dan Karyawan b. Recapitalization Program
Komite Nominasi & Remunerasi Nomination & Remuneration Committee
Ketua Komite R & N Djafar Alkatiri Chairman of the R & N Committee
Anggota Max Kembuan Member
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Wenda Welly Rumambi, (Ex-Officio Pemimpin Divisi Human Capital) /
Anggota Member
(Ex-Officio Head of Human Capital Division)
Komite Pemantau Risiko Risk Monitoring Committee
Ketua Komite Pemantau Risiko Jaclyn Ivana Koloay Chairman of the Risk Monitoring Committee
Anggota Izaac Julius Ruryama Litaay Member
Anggota Audy Endey Member
Anggota Myuku Monginsidi Member
Anggota Jeine Sambuaga Member
Anggota Rusly Aimbu Member
Anggota Sepriyono Gairudin Kadir (Ex-Officio Pemimpin Divisi Manajemen Risiko)/ Member
(Ex-Officio Head of Risk Management Division)
Sekertaris Perusahaan Heince Jusva Rumende (Ex-Officio Pemimpin Corporate Secretary)/ Corporate Secretary
(Ex-Officio Head Corporate Secretary)
Susunan Komite Audit, Komite Nominasi & Renumerasi, dan The composition of the Audit Committee, Nomination & Remuneration
Sekertaris Perusahaan pada tanggal 31 Desember 2024 adalah Committee, and Corporate Secretary as of December 31, 2024 is as
sebagai berikut: follows:
Komite Audit Audit Committee
Ketua Komite Audit Marhany Victor Poly Pua Chairman of the Audit Committee
Anggota Perry Robert Lolombulan Sondakh Member
Anggota Mieke Pangkong Member
Anggota Jeffy Korengkeng Member
Anggota Happy Trully Rebelly Korah Member
Anggota Oske Kaligis (Ex-Officio Pemimpin Satuan Kerja Audit Intern) / Member
831
(Ex-Officio Head of the Internal Audit Unit)
Komite Nominasi & Remunerasi Nomination & Remuneration Committee
Ketua Komite R & N Fedriyanto Koniyo Chairman of the R & N Committee
Anggota Max Kembuan Member
Wenda Welly Rumambi (Ex-Officio Pemimpin Divisi Human Capital) Member
Anggota
(Ex-Officio Head of Human Capital Division)
Komite Pemantau Risiko Risk Monitoring Committee
Ketua Komite Pemantau Risiko Chairman of the Risk Monitoring Committee
Anggota Buhari Mokoagow Member
Anggota Rudy Surjadi Iksan Member
Anggota Tiernney Gene Waani Member
Anggota Bart Senduk Member
Anggota Yeittij Fonnie Roring Member
Anggota Rudiyanto Katili (Ex-Officio Pemimpin Divisi Manajemen Risiko) Member
(Ex-Officio Head of Risk Management Division)
Sekertaris Perusahaan Heince Jusva Rumende (Ex-Officio Pemimpin Corporate Secretary) Corporate Secretary
(Ex-Officio Head Corporate Secretary)
Berdasarkan Akte Rapat Umum Pemegang Saham Luar Biasa PT. Bank Based on the Deed of Extraordinary General Meeting of Shareholders of
Sulawesi Utara Gorontalo No. 02 tanggal 05 Februari 2023, Notaris PT Bank Sulawesi Utara Gorontalo No. 02 dated February 05, 2023,
Edmund Lodi Mangowal, SH., M.Kn, Notaris di Manado yang Notary Edmund Lodi Mangowal, SH, M.Kn, Notary in Manado which
dilangsungkan tanggal 05 Februari 2023, para pemegang saham was held on February 05, 2023, the shareholders approved and ratified
menyetujui dan dan mengesahkan perubahan keputusan Akta Rapat the amendment to the decision of the Deed of General Meeting of
umum pemegang saham tahun 2021 sesuai Akta Rapat umum Shareholders in 2021 in accordance with the Deed of General Meeting
pemegang saham Nomor 6 tahun 2021 khususnya pada periode of Shareholders Number 6 of 2021, especially in the management
kepengurusan dari sebelumnya 18 Maret 2021 sampai dengan 18 period from previously March 18, 2021 to March 18, 2025, adjusted to
Maret 2025, disesuaikan menjadi 18 Maret 2021 sampai dengan 18 March 18, 2021 to March 18, 2026. The composition of the Board of
Maret 2026. Adapun susunan Dewan Komisaris dan Dewan Direksi Commissioners and the Board of Directors of the Company for the year
Perseroan, tahun 2024 sebagai berikut: 2024 is as follows:
Dewan Komisaris : Board of Commissioners
Komisaris Utama Edwin Harminto Silangen President Commissioner
Komisaris Max Kembuan Commissioner
Komisaris Marhany Victor Poly Pua Commissioner
Komisaris Buhari Mokoagow Commissioner
Komisaris Fedriyanto Koniyo Commissioner
- 10 -
Laporan Keuangan
Financial Report
Page 832
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continue)
c. Dewan Komisaris, Direksi dan Karyawan b. Recapitalization Program
Dewan Direksi : Board of Directors
Direktur Utama Maudy Revino Pepah President Director
Direktur Kepatuhan Machmud Turuis Compliance Director
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Direktur Operasional Louisa Jeane Parengkuan Operational Director
Direktur Umum Joubert Rosano Jacobus Dondokambey General Director
Direktur Pemasaran Pius Sefrianto Lande Batara Marketing Director
Susunan Komite Audit, Komite Nominasi & Renumerasi, dan The composition of the Audit Committee, Nomination & Remuneration
Sekertaris Perusahaan pada tanggal 31 Desember 2024 adalah Committee, and Corporate Secretary as of December 31, 2024 is as
sebagai berikut: follows:
Komite Audit Audit Committee
Ketua Komite Audit Marhany Victor Poly Pua Chairman of the Audit Committee
Anggota Perry Robert Lolombulan Sondakh Member
Anggota Mieke Pangkong Member
Anggota Jeffy Korengkeng Member
Anggota Happy Trully Rebelly Korah Member
Anggota Oske Kaligis (Ex-Officio Pemimpin Satuan Kerja Audit Intern) Member
Komite Nominasi & Remunerasi Nomination & Remuneration Committee
Ketua Komite Nominasi & Remunerasi Fedriyanto Koniyo Chairman of Nomination & Remuneration Committee
Anggota Max Kembuan Member
Anggota Wenda Welly Rumambi (Ex-Officio Pemimpin Divisi Human Capital) Member
Komite Pemantau Risiko Risk Monitoring Committee
Ketua Komite Pemantau Risiko Buhari Chairman of the Risk Monitoring Committee
Anggota Rudy Surjadi Iksan Member
Anggota Tiernney Gene Waani Member
Anggota Bart Senduk Member
Anggota Yeittij Fonnie Roring Member
832
Anggota Rudiyanto Katili (Ex-Officio Pemimpin Divisi Manajemen Risiko) Member
Sekertaris Perusahaan Company Secretary
Sekertaris Perusahaan Heince Jusva Rumende (Ex-Officio Pemimpin Corporate Secretary) Company Secretary
Pada tanggal 31 Desember 2025 dan 31 Desember 2024, perusahaan As of December 31, 2025, and December 31, 2024, the company had
memiliki karyawan masing-masing sejumlah 1.711 orang dan 1.733 1,711 and 1,733 employees, respectively. These numbers exclude the
orang. Jumlah ini telah dikurangi karyawan PT. Bohusami Sukses employees of PT. Bohusami Sukses Global, an outsourcing company,
Global yang merupakan perusahaan outsourcing yang pada tanggal which totaled 353 and 299 employees as of December 31, 2025, and
31 Desember 2025 dan 31 Desember 2024 masing-masing sejumlah December 31, 2024, respectively.
353 orang dan 299 orang.
d. Jaringan Kantor d. Office Network
Pada tanggal 31 Desember 2025, PT. Bank Pembangunan Daerah As of December 31, 2025, PT. Bank Pembangunan Daerah Sulawesi
Sulawesi Utara Gorontalo berkantor pusat di Jl. Piere Tendean No. Utara Gorontalo is headquartered at Jl. Piere Tendean No. 100, Marina
100, Kompleks Marina Plaza Boulevard Manado, Sulawesi Utara dan Plaza Boulevard Complex, Manado, North Sulawesi, and has 1 main
mempunyai 1 kantor pusat, 1 kantor wilayah Gorontalo, 26 kantor office, 1 Gorontalo regional office, 26 branch offices, and 25 sub-branch
cabang, dan 25 kantor cabang pembantu yang tersebar di seluruh offices spread across all regencies and municipalities in North Sulawesi
Kabupaten dan Kotamadya di Provinsi Sulawesi Utara, Provinsi Province, Gorontalo Province, DKI Jakarta Province, and East Java
Gorontalo, Provinsi DKI Jakarta, dan Provinsi Jawa Timur. Province.
e. Penawaran Umum Obligasi e. Public Offering of Bonds
Obligasi Bank Sulut I diterbitkan tahun 1990 dengan nilai nominal Bond of Bank Sulut I was issued in 1990 with a nominal value of Rp
sebesar Rp 10.000.000.000,- dengan tingkat bunga tetap per tahun 10,000,000,000.- with fixed interest rate of 17% per annum. The bond
sebesar 17%. Obligasi ini telah jatuh tempo dan dilunasi tanggal 20 matured and have been settled on April 20, 1995.
April 1995.
Obligasi Bank Sulut II diterbitkan tahun 1993 dengan nilai nominal Bond of Bank Sulut II was issued in 1993 with a nominal value of Rp
sebesar Rp 20.000.000.000,- dengan tingkat bunga tetap per tahun 20,000,000,000.- with interest rate of 15% per annum. The bond
sebesar 15%. Obligasi ini telah jatuh tempo dan dilunasi tanggal 30 matured and have been settled on December 30, 1998.
Desember 1998.
Obligasi Bank Sulut III diterbitkan tanggal 29 April 2005 dengan nilai Bond of Bank Sulut III was issued on April 29, 2005 with a nominal
nominal sebesar Rp 200.000.000.000,- dengan tingkat bunga tetap value of Rp 200,000,000,000.- with fixed interest rate of 12,75% per
per tahun sebesar 12,75%. Obligasi ini memiliki jangka waktu lima annum. The bond has five year term which matured on May 12, 2010.
tahun yang berakhir pada tanggal 12 Mei 2010. Obligasi ini telah This bonds have been settled.
dilunasi.
- 11 -
2025 Laporan Tahunan
Annual Report
Page 833
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
e. Penawaran Umum Obligasi (Lanjutan) e. Public Offering of Bonds (Continued)
Pada tanggal 30 Maret 2010, Bank telah menerbitkan Obligasi Bank On March 30, 2010, Bank has issued Bond of Bank Sulut IV amounting
Sulut IV sebesar Rp 390.000.000.000,- dengan tingkat bunga tetap per to Rp 390,000,000,000.- with fixed interest rate of 12% per annum and
tahun sebesar 12% dan Obligasi Subordinasi Bank Sulut I sebesar Rp Subordinate Bond of Bank Sulut I with a nominal value of Rp
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
10.000.000.000,- dengan tingkat bunga tetap sebesar 12,20%. 10,000,000,000.- with fixed interest rate of 12.20%. The bond has five
Obligasi ini memiliki jangka waktu lima tahun yang berakhir pada year term which matured on April 9, 2015.
tanggal 9 April 2015.
Bank Sulut telah menerbitkan Obligasi V efektif pada tanggal 30 Bank Sulut has issued Bond V effective on September 30, 2014 with a
September 2014 dengan nilai nominal sebesar Rp 750.000.000.000,- nominal value of IDR 750,000,000,000,- with a fixed interest rate of
dengan tingkat bunga tetap sebesar 11,90%. Pembayaran bunga 11.90%. Bond interest payments are made every 3 (three) months
obligasi dilakukan setiap 3 (tiga) bulan sesuai dengan tanggal according to the bond interest payment date. The first bond interest
pembayaran bunga obligasi. Pembayaran bunga obligasi pertama payment will be made on January 8, 2015, while the last bond interest
akan dilakukan pada tanggal 8 Januari 2015, sedangkan pembayaran payment as well as the bond maturity date will be on October 8, 2019.
bunga obligasi terakhir sekaligus jatuh tempo obligasi adalah pada This bond was paid off on October 8, 2019.
tanggal 8 Oktober 2019. Obligasi ini telah di lunasi pada tanggal 8
Oktober 2019.
Bank SulutGo telah menerbitkan Obligasi Berkelanjutan I Tahap I Bank SulutGo has issued Shelf Registration Bonds I Phase I effective on
efektif pada tanggal 07 September 2021 dengan nilai nominal September 7, 2021 with a nominal value of Rp. 750,000,000,000,- with a
sebesar Rp. 750.000.000.000,- dengan tingkat bunga tetap sebesar fixed interest rate of 7.80%. Bond interest payments are made every 3
7,80%. Pembayaran bunga obligasi dilakukan setiap 3 (tiga) bulan (three) months according to the bond interest payment date. The first
sesuai dengan tanggal pembayaran bunga obligasi. Pembayaran bond interest payment will be made on December 7, 2021, while the
bunga obligasi pertama akan dilakukan pada tanggal 07 Desember last bond interest payment as well as the bond maturity will be on
2021, sedangkan pembayaran bunga obligasi terakhir sekaligus jatuh September 7, 2026.
tempo obligasi adalah pada tanggal 07 September 2026.
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
Kebijakan-kebijakan akuntansi yang material yang diterapkan oleh
Perseroan dalam penyusunan laporan keuangan diterapkan secara
The material accounting policies applied by the Company in the preparation
of the financial statements are applied consistently with those applied in the 833
konsisten dengan yang diterapkan dalam penyusunan laporan keuangan preparation of the financial statements for the year ended December 31,
untuk tahun yang berakhir 31 Desember 2025. 2025.
a. Pernyataan Kepatuhan a. Statement of Compliance
Laporan keuangan Perseroan disusun dan disajikan sesuai dengan The Company's Financial Statements have been prepared and
Standar Akuntansi Keuangan (SAK) di Indonesia. presented in accordance with Indonesian Financial Accounting
Standards (SAK).
b. Dasar Penyusunan Laporan Keuangan b. Basis of the Preparation of Financial Statements
Laporan Keuangan disusun berdasarkan konsep biaya historis, kecuali The financial statements have been prepared by using historical cost
untuk akun-akun tertentu yang disajikan berdasarkan kebijakan basis, except for certain accounts which are presented by each
akuntansi masing-masing akun tersebut. accounting policies.
Laporan keuangan Bank untuk tahun yang berakhir tanggal 31 The Bank's financial statements for the years ended December 31, 2025
Desember 2025 dan 2024 disusun sesuai dengan Standar Akuntansi and 2024 have been prepared in accordance with the generally
Keuangan (SAK) yang berlaku umum di Indonesia yang diterbitkan accepted Financial Accounting Standards (SAK) in Indonesia issued by
oleh Ikatan Akuntan Indonesia (IAI), SEOJK No. 34/SEOJK.03/2021 the Indonesian Institute of Accountants (IAI), SEOJK No.
tentang Buku Panduan Akuntansi Perbankan bagi Bank Umum 34/SEOJK.03/2021 concerning the Banking Accounting Handbook for
Konvensional (BPAK) yang diterbitkan atas kerjasama IAI dengan Conventional Commercial Banks (BPAK) issued in collaboration with IAI
Otoritas Jasa Keuangan dan praktek-praktek industri perbankan yang and the Financial Services Authority and applicable banking industry
berlaku, serta peraturan Badan Pengawas Pasar Modal dan Lembaga practices, as well as regulations from the Capital Market and Financial
Keuangan (BAPEPAM-LK) No. VIII.G.7 yang merupakan lampiran Surat Institution Supervisory Agency (BAPEPAM-LK) ) No. VIII.G.7 which is an
Keputusan Ketua BAPEPAM No. KEP-347/BL/2012 tanggal 25 Juni attachment to the Decree of the Chairman of BAPEPAM No. KEP-
2012 tentang Pedoman Penyajian dan Pengungkapan Laporan 347/BL/2012 dated 25 June 2012 concerning Guidelines for
Keuangan Emiten atau Perusahaan Publik. Presentation and Disclosure of Financial Statements of Issuers or Public
Companies.
Laporan arus kas disusun dengan menggunakan metode langsung Statements of Cash Flows are prepared with direct method that has
yang dimodifikasi dengan mengelompokkan arus kas dalam aktivitas been classified into operating, investing and financing activities. For the
operasi, investasi dan pendanaan. Untuk tujuan laporan arus kas, kas purpse of cash flow report, cash and equivalent cash consist of cash,
dan setara kas terdiri dari kas, giro pada Bank Indonesia, giro pada current account with Bank Indonesia, current account with other banks,
bank lain, investasi jangka pendek likuid lainnya dengan jangka other liquid short term investment in period of three months or less
waktu tiga bulan atau kurang sejak tanggal perolehan, sepanjang from the date of acquisition, as long as not used as borrowings
tidak digunakan sebagai jaminan atas pinjaman yang diterima serta collateral and unrestricted.
tidak dibatasi penggunaannya.
- 12 -
Laporan Keuangan
Financial Report
Page 834
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
b. Dasar Penyusunan Laporan Keuangan (Lanjutan) b. Basis of the Preparation of Financial Statements (Continued)
Mata uang yang digunakan dalam laporan keuangan adalah mata The reporting currency used for the financial statements is the
uang rupiah (Rp). Angka yang disajikan dalam laporan keuangan Indonesian Rupiah (Rp). Unless otherwise stated, all figures are
dinyatakan dalam rupiah penuh, kecuali bila dinyatakan secara presented in full Rupiah.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
khusus.
c. Penggunaan Pertimbangan, Estimasi dan Asumsi c. Use of Judgments, Estimates and Assumptions
Penyusunan laporan keuangan sesuai dengan SAK di Indonesia The preparation of financial statements according to SAK requires
mengharuskan manajemen untuk membuat pertimbangan, estimasi, management to make judgments, estimates and assumptions that
dan asumsi yang mempengaruhi penerapan kebijakan akuntansi, dan affect the application of accounting policies, and the reported amounts
jumlah aset, liabilitas, pendapatan dan beban yang dilaporkan. of assets, liabilities, income and expenses. Although these estimaties
Walaupun estimasi ini dibuat berdasarkan pengetahuan terbaik are based on management's best knowledge of current events and
manajemen atas kejadian dan kegiatan saat ini, hasil aktual mungkin activities, actual results may differ from those estimates.
berbeda dengan jumlah yang diestimasi semula.
Estimasi dan asumsi yang digunakan ditelaah secara Used estimates and underlying assumptions are reviewed on an on
berkesinambungan. Revisi atas taksiran akuntansi diakui pada periode going basis. Revisions on accounting estimates are recognized in the
dimana taksiran tersebut direvisi dan periode-periode yang akan period in which the estimate is revised and in any future periods
datang yang dipengaruhi oleh revisi estimasi tersebut. affected.
Informasi mengenai hal-hal signifikan yang terkait dengan Information about significant matters related to uncertainties
ketidakpastian estimasi dan pertimbangan signifikan dalam estimation and critical judgments in applying accounting policies that
penerapan kebijakan akuntansi yang signifikan terhadap laporan are significant to the financial statements are described in Note 3.
keuangan dijelaskan di catatan 3 (penggunaan estimasi dan
pertimbangan).
d. Perubahan Kebijakan Akuntansi d. Changes in Accounting Policies
Standar akuntansi baru New accounting standards
834 PSAK dan ISAK yang telah disahkan oleh Dewan Standar Akuntansi
Keuangan (“DSAK”), berlaku efektif sejak 1 Januari 2026 dan
The SFAS and ISFAS issued by the Board of Financial Accounting
Standards (“DSAK”), will be effective on 1 January 2026 and early
penerapan dini diperkenankan: implementation is permitted:
- Amendemen PSAK 107 “Instrumen Keuangan: Pengungkapan - Amendment to SFAS 107 on “Financial Instruments: Disclosure of
tentang Klasifikasi dan Pengukuran”; dan Classifcation and Measurement”; and
- Amendemen PSAK 109 “Instrumen Keuangan”. - Amendment to SFAS 109 on “Financial Instruments”.
- Amendemen PSAK 118 ”Penyajian dan Pengungkapan dalam - Amendment to PSAK 118 "Presentation and Disclosure in Financial
Laporan Keuangan”. Statements".
Pada saat penerbitan laporan keuangan, bank masih mengevaluasi At the time of issuing the financial statements, the bank is still
dampak yang mungkin timbul dari penerapan standar baru dan revisi evaluating the potential impact of the implementation of the new and
tersebut terhadap laporan keuangan. revised standards on the financial statements.
Aset keuangan Perseroan terutama terdiri dari kas, giro pada Bank The Company’s financial assets mainly consist of cash, current accounts
Indonesia, giro pada bank lain, penempatan pada Bank Indonesia with Bank Indonesia, current accounts with other banks, placements
dan bank-bank lain, aset keuangan untuk diperdagangkan dan with Bank Indonesia and other banks, financial assets held for trading,
dimiliki hingga jatuh tempo, Efek-Efek yang dibeli dengan janji dijual securities purchased under resale agreements, credits and other
kembali, kredit dan tagihan lainnya. receivables.
Liabilitas keuangan Perseroan terutama terdiri dari liabilitas segera, The Company’s financial liabilities mainly consist of liabilities payable
simpanan dari nasabah, simpanan dari bank-bank lain, pinjaman yang on demand, deposits from customers, deposits from other banks,
diterima, obligasi yang diterbitkan. borrowings, bonds issued.
Sesuai dengan PSAK No.109, Perseroan mengklasifikasikan In accordance with SFAS No.109, the Company classifies its
aset keuangannya ke dalam kategori pengukuran sebagai financial assets into the following measurement categories at
berikut pada saat pengakuan awal berdasarkan sifat dan initial recognition based on their nature and purpose:
tujuannya:
i. Nilai wajar dalam laporan laba rugi; i. Fair value in the income statement ;
ii. Nilai wajar dalam pendapatan komprehensif lainnya; ii. Fair value through other comprehensive income;
iii. Biaya perolehan diamortisasi; iii. Amortized cost;
Liabilitas keuangan diklasifikasikan ke dalam kategori Financial liabilities are classified into the following measurement
pengukuran sebagai berikut pada saat pengakuan awal categories at initial recognition based on their nature and
berdasarkan sifat dan tujuannya: purpose:
i. Nilai wajar dalam laporan laba rugi; i. Fair value in the income statement;
ii. Nilai wajar melalui penghasilan komprehensif lainnya ; ii. Fair value through other comprehensive income;
iii. Biaya perolehan diamortisasi ; iii. Amortized cost;
- 13 -
2025 Laporan Tahunan
Annual Report
Page 835
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
d. Perubahan Kebijakan Akuntansi (Lanjutan) d. Changes in Accounting Policies (Continued)
Aset keuangan diukur pada Biaya Perolehan Diamortisasi jika Financial assets are measured at Amortized Cost if both of the
kedua kondisi berikut terpenuhi: following conditions are met:
i. Aset keuangan dikelola dalam model bisnis yang i. Financial assets are managed in a business model that aims
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
bertujuan untuk memiliki aset keuangan dalam rangka to hold financial assets in order to obtain contractual cash
mendapatkan arus kas kontraktual; dan flows; and
ii. Persyaratan kontraktual dari aset keuangan tersebut ii. The contractual terms of the financial asset entitles on a
memberikan hak pada tanggal tertentu atas arus kas yang specific date to cash flows that are solely the payment of
semata dari pembayaran pokok dan bunga dari jumlah principal and interest on the principal amount outstanding
pokok terutang (kriteria solely payments of principal and (criteria for solely payments of principal and interest / SPPI).
interest / SPPI).
Aset keuangan diukur pada Nilai Wajar Melalui Penghasilan Financial assets are measured at fair value through other
Komprehensif Lain jika kedua kondisi berikut terpenuhi: comprehensive income if the following two conditions are met:
i. Aset keuangan dikelola dalam model bisnis yang tujuannya i. Financial assets are managed in a business model whose
akan terpenuhi dengan mendapatkan arus kas kontraktual purpose will be fulfilled by obtaining contractual cash flows
dan menjual aset keuangan; dan and selling financial assets; and
ii. persyaratan kontraktual dari aset keuangan tersebut ii. the contractual terms of the financial assets meet the SPPI
memenuhi kriteria SPPI. criteria.
Aset keuangan diukur pada Nilai Wajar Dalam Laporan Financial assets are measured at fair value in the profit or loss
Laba Rugi Aset keuangan lainnya yang tidak memenuhi statement. Other financial assets that do not meet the
persyaratan untuk diklasifikasikan sebagai diukur pada Biaya requirements to be classified as measured at amortized cost or
Perolehan Diamortisasi atau Nilai Wajar Melalui Penghasilan fair value through other comprehensive income, are classified as
Komprehensif Lain, diklasifikasikan sebagai diukur pada Nilai measured at value. Fair value through profit and loss.
Wajar Melalui Laba Rugi.
d. Aset Keuangan dan Liabilitas Keuangan d. Financial Assets and Financial Liabilities
835
Liabilitas keuangan dapat dikategorikan sebagai: Financial liabilities can be categorized as:
Diukur pada Nilai Wajar melalui Laporan Laba Rugi Measured at Fair Value through the Income Statement.
i. Liabilitas keuangan yang memenuhi salah satu kondisi i. Financial liabilities that meet one of the same conditions as
yang sama dengan kondisi penetapan aset keuangan the conditions for designating financial assets in the
dalam kategori Diukur pada Nilai Wajar melalui Laporan Measured at Fair Value through Profit and Loss Statement.
Laba Rugi.
ii. Liabilitas keuangan yang masuk kategori Diperdagangkan ii. Financial liabilities that are included in the Trading category
antara lain mencakup: include:
- Liabilitas derivatif yang tidak dilaporkan sebagai - Derivative liabilities that are not reported as hedging
instrumen lindung nilai; instruments;
- Liabilitas untuk menyerahkan aset keuangan yang - Liability to deliver financial assets borrowed by a short
dipinjam oleh short seller, yaitu bank yang menjual seller, namely a bank that sells the borrowed financial
aset keuangan yang dipinjamnya meski belum memiliki asset even though it does not own the asset;
aset tersebut;
- Liabilitas keuangan yang diterbitkan dengan suatu - Financial liabilities issued with an intention to be
intensi untuk dibeli kembali dalam waktu dekat repurchased in the near future (for example a debt
(misalnya instrumen utang yang memiliki pasar aktif, instrument that has an active market, where the issuer
dimana penerbitnya dapat membeli kembali can buy back the instrument in the near future, subject
instrumen tersebut dalam waktu dekat, tergantung to changes in fair value); and
pada perubahan nilai wajarnya); dan
- Liabilitas keuangan yang merupakan bagian dari - Financial liabilities that are part of a portfolio of certain
portofolio instrument keuangan tertentu yang financial instruments that are managed jointly and on
dikelola bersama-sama dan atas bagian tersebut this part, evidence of recent short-term profit taking
ditemukan bukti adanya pola ambil untung jangka patterns is found.
pendek terkini.
Liabilitas keuangan yang diterbitkan ditetapkan untuk Financial liabilities issued are determined to be measured at
Diukur pada Nilai Wajar melalui Laba Rugi meskipun tidak fair value through profit or loss, even though they are not
dimaksudkan untuk diperjualbelikan. intended to be traded.
- 14 -
Laporan Keuangan
Financial Report
Page 836
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
d. Aset Keuangan dan Liabilitas Keuangan (Lanjutan) d. Financial Assets and Financial Liabilities (continued)
Bank dapat membuat penetapan yang tidak dapat dibatalkan The bank may make an irrevocable determination to
untuk mengukur liabilitas keuangan yang diterbitkan pada nilai measure financial liabilities as issued at fair value through
wajar melalui laba rugi jika penetapan ini menghasilkan profit or loss if this designation yields more relevant
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
informasi yang lebih relevan, karena: information, because:
i. Mengeliminasi atau mengurangi secara signifikan i. Eliminate or significantly reduce measurement or
inkonsistensi pengukuran atau pengakuan (accounting recognition inconsistencies (accounting mismatches) that
mismatch ) yang timbul dari pengukuran aset atau liabilitas arise from measuring financial assets or liabilities on
keuangan dengan dasar yang berbeda-beda. different grounds.
ii. Sekelompok liabilitas keuangan yang diterbitkan dikelola ii. A group of financial liabilities issued are managed and
dan kinerjanya dievaluasi berdasarkan nilai wajar sesuai their performance evaluated based on fair value in
manajemen risiko atau strategi investasi yang accordance with a documented risk management or
terdokumentasi. investment strategy.
Liabilitas lainnya Other liabilities
Liabilitas keuangan selain yang memenuhi kriteria Liabilitas Financial liabilities other than those that meet the criteria for
keuangan dalam kategori Diukur pada Nilai Wajar melalui financial liabilities in the Measured at Fair Value category through
Laporan Laba Rugi. the Profit and Loss Statement.
Perseroan pada awalnya mengakui kredit yang diberikan dan The Company initially recognizes loans and deposits on the date
simpanan pada tanggal perolehan. Pembelian dan penjualan of origination. Regular way of purchases and sales oo financial
aset keuangan yang lazim (regular) diakui pada tanggal assets are recognized on the trade date at which the Company
perdagangan dimana Perseroan memiliki komitmen untuk commits to purchase or sell those assets.
membeli atau menjual aset tersebut.
Semua aset dan liabilitas keuangan lainnya pada awalnya diakui All other financial assets and liabilities are initially recognized on
pada tanggal perdagangan dimana Perseroan menjadi suatu the trade date at which the Company becomes a party to the
pihak dalam ketentuan kontraktual instrumen tersebut. contractual provisions of the instrument.
836
Pada saat pengakuan awal, aset keuangan atau liabilitas A financial asset or financial liability is initially measured at fair
keuangan diukur pada nilai wajar ditambah (untuk instrumen value plus (for financial instruments that are not subsequently
keuangan yang tidak diukur pada nilai wajar melalui laba rugi measured at fair value through profit loss) transaction costs that
setelah pengakuan awal) biaya transaksi yang dapat are directly attributable to the acquisition of a financial asset or
diatribusikan secara langsung atas perolehan aset keuangan issuance of a financial liability. The subsequent measurement of
atau penerbitan liabilitas keuangan. Pengukuran aset keuangan financial assets and financial liabilities depends on their
dan liabilitas keuangan setelah pengakuan awal tergantung classification.
pada klasifikasi aset keuangan dan liabilitas keuangan tersebut.
Biaya transaksi hanya meliputi biaya-biaya yang dapat Transaction costs include only those costs that are directly
diatribusikan secara langsung untuk perolehan suatu aset attributable to the acquisition of a financial asset or issue of a
keuangan atau penerbitan suatu liabilitas keuangan dan financial liability and are incremental costs that would not have
merupakan biaya tambahan yang tidak akan terjadi apabila been incurred if the instrument had not been acquired or issued.
instrumen keuangan tersebut tidak diperoleh atau diterbitkan. In the case of financial assets, transaction costs are added to the
Untuk aset keuangan, biaya transaksi ditambahkan pada jumlah amount recognized initially, while for financial liabilities,
yang diakui pada awal pengakuan aset, sedangkan untuk transaction costs are deducted from the amount of debt
liabilitas keuangan, biaya transaksi dikurangkan dari jumlah recognized initially. Such transaction costs are amortized over the
utang yang diakui pada awal pengakuan liabilitas. Biaya terms of the instruments based on the effective interest method
transaksi tersebut diamortisasi selama umur instrumen and are recorded as part of interest income for transaction costs
berdasarkan metode suku bunga efektif dan dicatat sebagai related to financial assets or interest expense for transaction costs
bagian dari pendapatan bunga untuk biaya transaksi related to financial liabilities.
sehubungan dengan aset keuangan atau sebagai bagian dari
beban bunga untuk biaya transaksi sehubungan dengan
liabilitas keuangan.
Biaya perolehan diamortisasi dari aset keuangan atau liabilitas The amortized cost of a financial asset or financial liability is the
keuangan adalah jumlah aset atau liabilitas keuangan yang amount at which the financial asset or liability is measured at
diukur pada saat pengakuan awal, dikurangi pembayaran pokok, initial recognition, minus principal repayments, plus or minus the
ditambah atau dikurangi dengan amortisasi kumulatif dengan cumulative amortization using the effective interest rate method
menggunakan metode suku bunga efektif yang dihitung dari of any difference between the initial amount recognized and the
selisih antara nilai awal dan nilai jatuh temponya, dan dikurangi maturity amount, and minus any allowance for impairment losses.
cadangan kerugian penurunan nilai.
- 15 -
2025 Laporan Tahunan
Annual Report
Page 837
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
d. Aset Keuangan dan Liabilitas Keuangan d. Financial Assets and Financial Liabilities
e.3 Pengukuran Biaya Perolehan Diamortisasi e.3 Amortized Cost Measurement
Tingkat suku bunga efektif adalah suku bunga yang secara The effective interest rate is the interest rate that precisely
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tepat mendiskontokan estimasi arus kas di masa datang selama discounts the estimated future cash flows over the expected life
perkiraan umur dari aset keuangan atau liabilitas keuangan of the financial asset or financial liability (or if more appropriate, a
(atau jika lebih tepat, digunakan periode yang lebih singkat) shorter period is used) to obtain the net carrying amount at initial
untuk memperoleh nilai tercatat bersih pada saat pengakuan recognition. When calculating the effective interest rate, the
awal. Pada saat menghitung tingkat suku bunga efektif, Company estimates future cash flows considering all contractual
Perseroan mengestimasi arus kas di masa datang dengan terms of the financial instrument, but does not consider future
mempertimbangkan seluruh persyaratan kontraktual dalam credit losses.
instrumen keuangan tersebut, namun tidak mempertimbangkan
kerugian kredit di masa mendatang.
Perhitungan suku bunga efektif mencakup biaya transaksi The calculation of the effective interest rate includes transaction
(Catatan 2e.2) dan seluruh imbalan / provisi dan bentuk lain costs (Note 2e.2) and all fees and points paid or received that are
yang dibayarkan atau diterima yang merupakan bagian tak an integral part of the effective interest rate.
terpisahkan dari suku bunga efektif.
e.4 Pengukuran Nilai Wajar e.4 Fair Value Measurement
Nilai Wajar Melalui Penghasilan Komprehensif Lain (FVOCI) Fair Value Through Other Comprehensive Income (FVOCI), namely
yaitu Instrumen keuangan dalam kategori Nilai Wajar Melalui financial instruments in the Fair Value Through Other
Penghasilan Komprehensif Lain (FVOCI) pada saat pengakuan Comprehensive Income (FVOCI) category at initial recognition
awal diukur sebesar nilai wajar dari instrumen keuangan measured at the fair value of the financial instrument minus / plus
tersebut dikurangi/ ditambah pendapatan dan/atau beban income and / or expenses that can be directly attributable at the
yang dapat diatribusikan secara langsung pada saat pengakuan time of initial recognition. early confession. For measurement after
awal. Untuk pengukuran setelah pengakuan awal, Nilai Wajar initial recognition, Fair Value through Other Comprehensive
Melalui Penghasilan Komprehensif Lain (FVOCI) diukur sebesar Income (FVOCI) is measured at fair value after adding / deducting
837
nilai wajar setelah ditambah/dikurangi pembayaran pokok, principal payments, plus / minus cumulative amortization using
ditambah/ dikurangi dengan amortisasi kumulatif menggunakan the effective interest rate method. Gains / losses arising from
metode suku bunga efektif. Keuntungan/kerugian yang timbul changes in fair value are recognized directly in Equity or Other
dari perubahan nilai wajar diakui secara langsung dalam Ekuitas Comprehensive Income (OCI).
atau Other Comprehensive Income (OCI).
Nilai Wajar Melalui Laba Rugi (FVTPL) yaitu Instrumen Fair Value through Profit and Loss (FVTPL), namely financial
keuangan dalam kategori Nilai Wajar Melalui Laba Rugi instruments in the Fair Value through Profit and Loss (FVTPL)
(FVTPL) pada saat pengakuan awal diukur sebesar nilai wajar category at initial recognition measured at the fair value of the
dari instrumen keuangan tersebut. Pendapatan dan/atau beban financial instrument. Income and / or expenses incurred upon
yang terjadi pada saat pengakuan awal diakui langsung sebagai initial recognition are recognized directly as income or expense.
pendapatan atau beban.Untuk pengukuran setelah pengakuan For measurement after initial recognition, Fair Value through
awal, Nilai Wajar Melalui Laba Rugi (FVTPL) diukur sebesar Profit or Loss (FVTPL) is measured at fair value. At fair value. Gains
nilai wajar. Sebesar nilai wajar. Keuntungan/kerugian yang / losses arising from changes in fair value are recognized directly
timbul dari perubahan nilai wajar diakui secara langsung dalam in Profit / Loss.
Laba/Rugi.
Nilai wajar adalah harga yang akan diterima untuk menjual Fair value is the price that would be received to sell an asset or
suatu aset atau harga yang akan dibayar untuk mengalihkan paid to transfer a liability in an orderly transaction between
suatu liabilitas dalam transaksi teratur (orderly transaction) market participants at the measurement date in the principal
antara pelaku pasar (market participants) pada tanggal market or, in its absence, the most advantageous market to which
pengukuran di pasar utama atau, jika tidak terdapat pasar the Company has access at that date. The fair value of a liability
utama, di pasar yang paling menguntungkan dimana Perseroan reflects its non-performance risk.
memiliki akses pada tanggal tersebut. Nilai wajar liabilitas
mencerminkan risiko wanprestasinya.
Jika tersedia, Perseroan mengukur nilai wajar instrumen When available, the Company measures the fair value of a
keuangan dengan menggunakan harga kuotasian di pasar aktif financial instrument using the quoted price in an active market for
untuk instrumen tersebut. Suatu pasar dianggap aktif jika that instrument. A market is regarded as active if transactions for
transaksi atas aset dan liabilitas terjadi dengan frekuensi dan the asset or liability take place with sufficient frequency and
volume yang memadai untuk menyediakan informasi penentuan volume to provide pricing information on an on going basis.
harga secara berkelanjutan.
- 16 -
Laporan Keuangan
Financial Report
Page 838
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
e. Aset Keuangan dan Liabilitas Keuangan (Lanjutan) e. Financial Assets and Financial Liabilities (Continue)
e.4 Pengukuran Nilai Wajar (Lanjutan) e.4 Fair Value Measurement (Continued)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jika harga kuotasian tidak tersedia di pasar aktif, Perseroan If there is no quoted price in an active market, then the Company
menggunakan teknik penilaian dengan memaksimalkan uses valuation techniques that maximise the use of relevant
penggunaan input yang dapat diobservasi dan relevan dan observable inputs and minimise the use of unobservable inputs.
meminimalkan penggunaan input yang tidak dapat diobservasi. The chosen valuation technique incorporates all of the factors
Teknik penilaian yang dipilih menggabungkan semua faktor that market participants would take into account in pricing a
yang diperhitungkan oleh pelaku pasar dalam penentuan harga transaction.
transaksi.
Bukti terbaik atas nilai wajar instrumen keuangan pada saat The best evidence of the fair value of a financial instrument at
pengakuan awal adalah harga transaksi, yaitu nilai wajar dari initial recognition is normally the transaction price, i.e., the fair
pembayaran yang diberikan atau diterima. Jika Perseroan value of the consideration given or received. If the Company
menetapkan bahwa nilai wajar pada pengakuan awal berbeda determines that the fair value at initial recognition differs from
dengan harga transaksi dan nilai wajar tidak dapat dibuktikan the transaction price and the fair value is evidenced neither by a
dengan harga kuotasian di pasar aktif untuk aset atau liabilitas quoted price in an active market for an identical asset or liability
yang identik atau berdasarkan teknik penilaian yang hanya nor based on a valuation technique that uses only data from
menggunakan data dari pasar yang dapat diobservasi, maka observable markets, then the financial instrument is initially
nilai wajar instrumen keuangan pada saat pengakuan awal measured at fair value, adjusted to defer the difference between
disesuaikan untuk menangguhkan perbedaan antara nilai wajar the fair value at initial recognition and the transaction price.
pada saat pengakuan awal dan harga transaksi. Setelah Subsequently, that difference is recognised in profit loss on an
pengakuan awal, perbedaan tersebut diakui dalam laba rugi appropriate basis over the life of the instrument but no later than
berdasarkan umur dari instrumen tersebut namun tidak lebih when the valuation is wholly supported by observable market
lambat dari saat penilaian tersebut didukung sepenuhnya oleh data or the transaction is closed out.
data pasar yang dapat diobservasi atau saat transaksi ditutup.
838 Jika aset atau liabilitas yang diukur pada nilai wajar memiliki If an asset or a liability measured at fair value has a bid price and
harga penawaran dan harga permintaan, maka Perseroan an ask price, then the Company measures assets and long
mengukur aset dan posisi long berdasarkan harga penawaran positions at a bid price and liabilities and short positions at an
dan mengukur liabilitas dan posisi short berdasarkan harga ask price.
permintaan.
Kelompok aset keuangan dan liabilitas keuangan yang diukur Portfolios of financial assets and financial liabilities measured at
pada nilai wajar, yang terekspos risiko pasar dan risiko kredit fair value, that are exposed to market risk and credit risk that are
yang dikelola oleh Perseroan berdasarkan eksposur netonya managed by the Company on the basis of the net exposure to
baik terhadap risiko pasar ataupun risiko kredit diukur either market or credit risk, are measured on the basis of a price
berdasarkan harga yang akan diterima untuk menjual posisi net that would be received to sell a net long position (or paid to
long (atau dibayar untuk mengalihkan posisi net short) untuk transfer a net short position) for a particular risk exposure. Those
eksposur risiko tertentu. Penyesuaian pada level portofolio portfolio-level adjustments are allocated to the individual assets
tersebut dialokasikan pada aset dan liabilitas individual and liabilities on the basis of the relative risk adjustment of each
berdasarkan penyesuaian risiko relatif dari masing-masing of the individual instruments in the portfolio.
instrumen individual di dalam portofolio.
Jika tersedia, Perseroan mengukur nilai wajar instrumen When available, the Company measures the fair value of an
keuangan dengan menggunakan harga kuotasi di pasar aktif instrument using quoted prices in an active market for that
untuk instrumen tersebut. Suatu pasar dianggap aktif jika harga instrument. A market is regarded as active if quoted prices are
kuotasi sewaktu- waktu dan secara berkala tersedia dan readily and regularly available and represent actual and regularly
mencerminkan transaksi pasar yang aktual dan aktif dalam occurring market transactions on an arm’s length basis.
suatu transaksi yang wajar.
Bukti terbaik atas nilai wajar instrumen keuangan pada saat The best evidence of the fair value of a financial instrument at
pengakuan awal adalah harga transaksi, yaitu nilai wajar dari initial recognition is the transaction price, which is the fair value
pembayaran yang diberikan atau diterima, kecuali jika nilai of the consideration given or received, unless the fair value of the
wajar dari instrumen keuangan tersebut ditentukan dengan financial instrument is determined by comparison to recent
perbandingan terhadap transaksi pasar terkini yang dapat observable market transactions of the same instrument (i.e.
diobservasi dari suatu instrumen yang sama (yaitu tanpa without modification or repackaging) or by a valuation technique
modifikasi atau pengemasan ulang) atau berdasarkan suatu whose variables use only data from observable markets.
teknik penilaian yang variabelnya hanya menggunakan data dari
pasar yang dapat diobservasi.
- 17 -
2025 Laporan Tahunan
Annual Report
Page 839
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
e.4 Pengukuran Nilai Wajar (Lanjutan) e.4 Fair Value Measurement (Continue)
Jika harga transaksi memberikan bukti terbaik atas nilai wajar If the transaction price provides the best evidence of fair value at
pada saat pengakuan awal, maka instrumen keuangan pada initial recognition, the financial instrument is initially measured at
awalnya diukur pada harga transaksi dan selisih antara harga the transaction price and the difference between the transaction
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
transaksi dan nilai yang sebelumnya diperoleh dari model price and the value previously derived from the valuation model
penilaian diakui dalam laba rugi setelah pengakuan awal is recognized in profit or loss after initial recognition depending
tergantung pada masing-masing fakta dan keadaan dari on the individual facts and circumstances of the transaction but
transaksi tersebut namun tidak lebih lambat dari saat penilaian no later than when the valuation is fully supported by observable
tersebut didukung sepenuhnya oleh data pasar yang dapat market data or when the transaction closes. Fair value reflects the
diobservasi atau saat transaksi ditutup. Nilai wajar credit risk of the financial instrument and includes adjustments
mencerminkan risiko kredit atas instrumen keuangan dan made to incorporate the credit risk of the Company and the
termasuk penyesuaian yang dilakukan untuk memasukkan risiko counterparty, whichever is more appropriate. Estimated fair values
kredit Perseroan dan pihak lawan, mana yang lebih sesuai. derived from valuation models will be adjusted to take into
Taksiran nilai wajar yang diperoleh dari model penilaian akan account other factors, such as liquidity risk or valuation model
disesuaikan untuk mempertimbangkan faktor-faktor lainnya, uncertainty, to the extent that the Company believes that a third-
seperti risiko likuiditas atau ketidakpastian model penilaian, party market participant would consider such factors in pricing a
sepanjang Perseroan yakin bahwa keterlibatan suatu pasar pihak transaction.
ketiga akan mempertimbangkan faktor-faktor tersebut dalam
penetapan harga suatu transaksi.
Aset keuangan dan posisi long diukur menggunakan harga Financial assets and long positions are measured using bid prices,
penawaran, liabilitas keuangan dan posisi short diukur financial liabilities and short positions are measured using ask
menggunakan harga permintaan. Jika Perseroan memiliki posisi prices. If the Company has asset and liability positions where the
aset dan liabilitas dimana risiko pasarnya saling hapus, maka market risk is offset, the Company may use the median of the
Perseroan dapat menggunakan nilai tengah dari harga pasar market prices as the basis for determining the fair value of the
sebagai dasar untuk menentukan nilai wajar posisi risiko yang offsetting risk positions and apply an adjustment to the bid price
saling hapus tersebut dan menerapkan penyesuaian terhadap or ask price to the net open position, whichever is more
839
harga penawaran atau harga permintaan terhadap posisi appropriate.
terbuka bersih (net open position) , mana yang lebih sesuai.
e.5 Penghentian Pengakuan e.5 Derecognition
Perseroan menghentikan pengakuan aset keuangan pada saat The Company derecognizes a financial asset when the contractual
hak kontraktual atas arus kas yang berasal dari aset keuangan rights to the cash flows from the financial asset expire, or the
tersebut kadaluwarsa, atau Perseroan mentransfer seluruh hak Company transfers all rights to receive the contractual cash flows
untuk menerima arus kas kontraktual dari aset keuangan dalam from the financial asset in a transaction in which the Company
transaksi dimana Perseroan secara substansial telah mentransfer transfers substantially all risks and rewards of ownership of the
seluruh risiko dan manfaat atas kepemilikan aset keuangan yang transferred financial asset. Any rights or liabilities to the
ditransfer. Setiap hak atau liabilitas atas aset keuangan yang transferred financial assets that the Company incurs or retains are
ditransfer yang timbul atau yang masih dimiliki oleh Perseroan recognized as assets or liabilities separately.
diakui sebagai aset atau liabilitas secara terpisah.
Perseroan menghentikan pengakuan liabilitas keuangan pada The Company derecognizes a financial liability when the
saat liabilitas yang ditetapkan dalam kontrak dilepaskan atau obligation specified in the contract is discharged or cancelled or
dibatalkan atau kadaluwarsa. expires.
Dalam transaksi dimana Perseroan secara substansial tidak In transactions where the Company neither retains nor transfers
memiliki atau tidak mentransfer seluruh risiko dan manfaat atas substantially all the risks and rewards of ownership of a financial
kepemilikan aset keuangan, Perseroan menghentikan asset, the Company derecognizes the asset when it no longer has
pengakuan aset tersebut jika Perseroan tidak lagi memiliki control over the asset. The rights and obligations arising or
pengendalian atas aset tersebut. Hak dan kewajiban yang remaining in the transfer are recognized separately as assets or
timbul atau yang masih dimiliki dalam transfer tersebut diakui liabilities. In transfers where control of the asset is retained, the
secara terpisah sebagai aset atau liabilitas. Dalam transfer Company continues to recognize the transferred asset to the
dimana pengendalian atas aset masih dimiliki, Perseroan tetap extent of its continuing involvement, where the Company's
mengakui aset yang ditransfer tersebut sebesar keterlibatan continuing interest in the transferred asset is equal to the change
berkelanjutan, dimana tingkat keberlanjutan Perseroan dalam in value of the transferred asset.
aset yang ditransfer adalah sebesar perubahan nilai aset yang
ditransfer.
- 18 -
Laporan Keuangan
Financial Report
Page 840
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
e.5 Penghentian Pengakuan e.5 Derecognition
Perseroan menghapusbukukan aset keuangan dan cadangan The Company writes off financial assets and the related allowance
kerugian penurunan nilai terkait, pada saat Perseroan for impairment losses when the Company determines that the
menentukan bahwa aset keuangan tersebut tidak dapat ditagih. financial assets are uncollectible. This decision is made after
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Keputusan ini diambil setelah mempertimbangkan informasi considering information such as there has been a significant
seperti telah terjadinya perubahan signifikan pada posisi change in the financial position of the debtor/issuer of the
keuangan debitur/penerbit aset keuangan sehingga financial asset such that the debtor/issuer of the financial asset is
debitur/penerbit aset keuangan tidak lagi dapat melunasi no longer able to repay its obligations, or the proceeds from the
kewajibannya, atau hasil penjualan agunan tidak akan cukup sale of collateral will not be sufficient to repay the entire credit
untuk melunasi seluruh eksposur kredit yang diberikan. exposure.
e.6 Saling Hapus e.6 Delete each other
Aset keuangan dan liabilitas keuangan dapat saling hapus dan Financial assets and financial liabilities may be offset and the net
nilai bersihnya disajikan dalam laporan posisi keuangan jika amount presented in the statement of financial position if the
Perseroan memiliki hak yang berkekuatan hukum untuk Company has a legally enforceable right to offset the recognized
melakukan saling hapus atas jumlah yang telah diakui tersebut amounts and intends either to settle on a net basis or to realize
dan berniat untuk menyelesaikan secara neto atau the asset and settle the liability simultaneously. Income and
merealisasikan aset dan menyelesaikan liabilitasnya secara expenses are presented on a net basis only when permitted by
simultan. Pendapatan dan beban disajikan dalam jumlah bersih accounting standards.
hanya jika diperkenankan oleh standar akuntansi.
f. Kas dan Setara Kas f. Cash and Cash Equivalents
Kas dan setara kas meliputi kas, investasi jangka pendek lainnya yang Cash and cash equivalents include cash, other short-term investments
jatuh tempo sama atau kurang dari 3 (tiga) bulan sejak tanggal maturing within three (3) months from the date of placement, and not
penempatan dan tidak dijadikan jaminan. used as collateral.
g. Giro pada Bank Indonesia dan pada Bank Lain g. Current Accounts in Bank Indonesia and Other Bank
840 Giro pada Bank Indonesia dan pada Bank Lain diklasifikasikan sebagai
biaya perolehan diamortisasi (amortized cost). Giro pada Bank lain
Current accounts with Bank Indonesia and with Other Banks are
classified as amortized cost. Current accounts with other banks and
dan Bank Indonesia dinyatakan sebesar biaya perolehan diamortisasi Bank Indonesia are stated at amortized cost using the effective interest
(amortized cost ) menggunakan suku bunga efektif, dikurangi rate, less allowance for impairment losses.
cadangan kerugian penurunan nilai.
Giro pada Bank Indonesia telah dihitung berdasarkan PADG No Current accounts at Bank Indonesia have been calculated based on
24/8/PADG/2022 tentang Perubahan Kedelapan atas PADG No. PADG No. 24/8/PADG/2022 concerning the Eighth Amendment to
20/10/PADG/2018. Berdasarkan peraturan tersebut GWM dalam PADG No. 20/10/PADG/2018. According to this regulation, the reserve
rupiah ditetapkan sebesar menjadi 7,5% (mulai berlaku 01 Juni 2022), requirement in rupiah is set at 7.5% (effective from June 1, 2022), with
dengan ketentuan sebagai berikut: the following provisions:
a. Secara harian sebesar 0%; dan a. On a daily basis, 0%; and
b. Secara rata-rata untuk: b. On average for:
- Tahap pertama sebesar 7,5% - The first stage of 7.5%
- Tahap kedua sebesar 9% - The second stage of 9%
h. Penempatan pada Bank Indonesia dan Bank Lain h. Placement in Bank Indonesia and Other Bank
Penempatan pada Bank Indonesia dan Bank Lain, terdiri dari FASBI Placements in Bank Indonesia and other banks consist of Bank
(Fasilitas Simpanan Bank Indonesia), Call Money . Indonesia Deposit Facility (FASBI), Call Money.
Penempatan pada Bank Indonesia dan pada Bank lain diklasifikasikan Placements with Bank Indonesia and with other banks are classified as
sebagai pinjaman yang diberikan dan piutang. Penempatan pada loans and receivables. Placements with Bank Indonesia and with other
Bank Indonesia dan pada Bank lain dinyatakan sebesar biaya banks are stated at amortized cost using the effective interest rate, less
perolehan diamortisasi menggunakan suku bunga efektif, dikurangi allowance for impairment losses.
cadangan kerugian penurunan nilai.
i. Surat-surat Berharga i. Marketable Securities
Efek-efek atau surat berharga terdiri dari Sertifikat Bank Indonesia Marketable Securities are Certificates of Bank Indonesia (SBI),
(SBI), Obligasi Pemerintah dan Obligasi Corporate. Goverment bonds and Corporate bonds.
SBI diklasifikasikan sebagai biaya perolehan diamortisasi (amortized SBIs are classified as amortized cost.
cost).
- 19 -
2025 Laporan Tahunan
Annual Report
Page 841
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
i. Surat-surat Berharga i. Marketable Securities
Surat-Surat Berharga yang diklasifikasikan sebagai diukur dengan Marketable Securities are as measured at fair value through profit or
nilai wajar melalui laba rugi pada saat pengakuan awal dan setelah loss at initial recognition and after initial recognition are recognized
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
pengakuan awal diakui dan diukur pada nilai wajar. Biaya transaksi and measured at fair value. Transaction costs incurred are recognized
yang terjadi diakui langsung pada laba rugi periode berjalan. directly in profit or loss for the period.
Semua perubahan nilai wajar Surat-Surat Berharga yang All changes in fair value of Securities classified as measured at fair
diklasifikasikan sebagai diukur dengan nilai wajar melalui laba rugi value through profit loss are recognized as part of net income from
diakui sebagai bagian dari pendapatan bersih dari transaksi trading operations in the statements of income and other
perdagangan pada laporan laba rugi dan penghasilan komprehensif comprehensive income. Gains or losses realized upon derecognition of
lain. Keuntungan atau kerugian yang direalisasi pada saat financial assets and financial liabilities held for trading are recognized
penghentian pengakuan aset keuangan dan liabilitas keuangan untuk in profit loss for the period.
diperdagangkan diakui dalam laba rugi periode berjalan.
Surat Berharga yang diklasifikasikan sebagai amortized cost (biaya Securities classified as amortized cost are initially measured at fair value
perolehan diamortisasi) pada mulanya diukur pada nilai wajar plus transaction costs and, after initial recognition, are recorded at
ditambah biaya transaksi dan setelah pengakuan awal dicatat pada amortized cost using the effective interest method, less any impairment
biaya perolehan diamortisasi menggunakan metode suku bunga loss allowance, if any.
efektif dikurangi cadangan kerugian penurunan nilai, jika ada.
j. Kredit Yang Diberikan j. Loans
Kredit yang diberikan adalah penyediaan uang atau tagihan yang Loans represent funds provided or receivables that can be considered
dapat disetarakan dengan kas, berdasarkan persetujuan atau as equivalents there of, based on agreements or financing contracts
kesepakatan pinjam-meminjam dengan debitur yang mewajibkan with borrowers, where borrowers are required to repay their debts with
debitur untuk melunasi hutang berikut bunganya setelah jangka interest after a specified period.
waktu tertentu.
Kredit yang diberikan diklasifikasikan sebagai amortized cost (biaya
perolehan diamortisasi).
Loans are classified as amortized cost (amortized cost). 841
Kredit yang diberikan pada awalnya diukur pada nilai wajar ditambah Loans are initially measured at fair value plus transaction costs that are
biaya transaksi yang dapat diatribusikan secara langsung dan directly attributable and additional costs to obtain financial assets, and
merupakan biaya tambahan untuk memperoleh aset keuangan after initial recognition are measured at amortized cost based on the
tersebut dan setelah pengakuan awal diukur pada biaya perolehan effective interest rate method less allowance for impairment losses.
diamortisasi menggunakan metode suku bunga efektif dikurangi
cadangan kerugian penurunan nilai.
Kredit yang diberikan dalam rangka pembiayaan bersama (kredit Loans given in the case of joint financing (syndication loan) which are
sindikasi) dicatat sesuai dengan porsi kredit yang risikonya recorded in accordance with the portion of credit risk borned by the
ditanggung oleh Bank dinyatakan sebesar biaya perolehan Bank are stated at amortized acquisition cost.
diamortisasi.
Kredit yang direstrukturisasi dinyatakan sebesar nilai yang lebih Restructured loans are stated at the lower of the recorded loan value
rendah diantara nilai tercatat kredit pada tanggal restrukturisasi atau on the restructuring date or the present value of future cash receipts
nilai tunai penerimaan kas masa depan setelah restrukturisasi. after restructuring. Losses resulting from the difference between the
Kerugian akibat selisih antara nilai tercatat kredit pada tanggal recorded loan value on the restructuring date and the present value of
restrukturisasi dengan nilai tunai penerimaan kas masa depan setelah future cash receipts after restructuring are recognized in the statement
restrukturisasi diakui dalam laporan laba rugi dan penghasilan of profit or loss and other comprehensive income. After restructuring,
komprehensif lain. Setelah restrukturisasi, semua penerimaan kas all future cash receipts specified in the new terms are recorded as
masa depan yang ditetapkan dalam persyaratan baru dicatat sebagai repayment of the loan principal and interest income proportionally.
pengembalian pokok kredit dan penghasilan bunga secara When the loan terms have been renegotiated, existing impairment is
proporsional. Saat persyaratan kredit telah dinegosiasi ulang, measured using the original effective interest rate applied before the
penurunan nilai yang ada diukur dengan menggunakan suku bunga terms were changed, and the loan is no longer considered past due.
efektif awal yang digunakan sebelum persyaratan diubah dan kredit Management continuously reviews restructured loans to ensure that all
tidak lagi diperhitungkan sebagai menunggak. Manajemen secara criteria are met and future payments are fulfilled. Loans will continue to
berkelanjutan mereview kredit yang restrukturisasi untuk meyakinkan be subject to individual or collective impairment assessment, calculated
terpenuhinya seluruh kriteria dan pembayaran dimasa depan. Kredit using the initial effective interest rate.
akan terus menjadi subyek penilaian penurunan nilai individual atau
kolektif, dihitung dengan menggunakan suku bunga efektif awal.
- 20 -
Laporan Keuangan
Financial Report
Page 842
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
j. Kredit Yang Diberikan (lanjutan) j. Loans (Continued)
Berdasarkan Perjanjian kerjasama pembiayaan antara PT Bank Based on the financing cooperation agreement between PT Bank
SulutGo dengan kementrian UMKM Republik Indonesia dengan surat SulutGo and the Ministry of Micro, Small, and Medium Enterprises of
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nomor : 41/D.1.UMKM/PKP/2025 dan Nomor surat 034/PKS/KRD- the Republic of Indonesia, with letter Number: 41/D.1.UMKM/PKP/2025
KKM/DER/IV/2025 tanggal 25 April 2025. and letter number 034/PKS/KRD-KKM/DER/IV/2025 dated April 25,
2025.
- Plafon penyaluran tahunan KUR yang ditetapkan oleh Komite The annual KUR disbursement ceiling set by the policy committee
Kebijakan merupakan batas tertinggi dasar perhitungan is the maximum limit for calculating the interest subsidy/margin
pembayaran subsidi bunga / subsidi marjin KUR. subsidy payments for KUR.
- Selisih lebih dari penyaluran KUR yang melampaui plafon The excess of KUR disbursement that exceeds the annual KUR
penyaluran tahunan KUR tidak diberikan subsidi bunga/ subsidi disbursement ceiling is not granted interest/margin subsidies for
marjin KUR KUR
- Besaran subsidi bunga/subsidi marjin KUR yang dibayarkan The amount of interest subsidy/KUR margin subsidy paid to the
kepada Bank ditetapkan berdasarkan Keputusan Menteri Bank is determined based on the Decree of the Minister of
Keuangan yang mengatur tentang besaran subsidi bunga / Finance which regulates the amount of interest subsidy / margin
subsidi marjin untuk kredit usaha rakyat. subsidy for people's business loans.
k. Penyertaan k. Investment
Penyertaan saham merupakan penanaman dana dalam bentuk saham Investment in shares represent investments in the form of shares of non-
pada perusahaan non-publik yang bergerak di bidang jasa keuangan public Companies in which engaged in financial services without
yang tidak melalui pasar modal untuk tujuan jangka panjang. through the capital market that held for long-term purposes.
Penyertaan diklasifikasikan sebagai pinjaman yang diberikan dan Investment are classified as Loans and Receivables.
piutang.
842
Penyertaan diklasifikasikan sebagai Untuk penyertaan saham dengan Investments in shares with an ownership interest below 20% are
persentase kepemilikan di bawah 20% dicatat dengan metode biaya. recorded based on the cost method. Under this method, investments in
Dengan metode ini, penyertaan saham dicatat sebesar biaya shares are carried at acquisition cost less allowance for losses. Dividend
perolehan dikurangi dengan penyisihan kerugian. Pendapatan dividen income is recognized when the decision to distribute the dividend is
diakui pada saat keputusan pembagian dividen diumumkan. declared.
Bank yang mempunyai persentase kepemilikan 20% sampai dengan Bank that has an ownership interest of 20% to 50% recorded based on
50% dicatat dengan menggunakan metode ekuitas (Equity Method). the equity method. Under equity method, investments are stated at
Dengan metode ini, investasi dicatat sebesar biaya perolehan dan cost and adjusted for Bank share in net income or losses of the
disesuaikan dengan bagian Bank atas laba atau rugi bersih pada associated companies based on its percentage of ownership and
masing-masing perusahaan asosiasi sesuai dengan jumlah persentase reduced by dividends received since the date of acquisition.
pemilikan dan dikurangkan dengan penerimaan deviden sejak
tanggal perolehan.
Bank merencanakan untuk menjual seluruh saham pada PT BPR Bank plans to sell all shares in PT BPR Prisma Dana, as the bank plans
Prisma Dana, karena rencana Bank untuk menambah modal menjadi to increase its capital be rejected by the majority shareholder of PT
pemegang saham mayoritas ditolak oleh PT BPR Prisma Dana. Sejak BPR Prisma Dana. Since 2012, Bank has sold some shares of PT BPR
tahun 2012 Bank telah melakukan penjualan sebagian saham PT BPR Prisma Dana so that its participation become less than 20%. So that
Prisma Dana sehingga penyertaannya menjadi dibawah 20%. Untuk bank uses the cost method for inclusion PT BPR Prisma Dana in
itu pada laporan keuangan tahun 2012 Bank menggunakan metode financial statements for the year 2012.
biaya atas penyertaan PT BPR Prisma Dana.
Penyertaan dalam bentuk saham dicatat berdasarkan harga Investment in shares is recorded at acquisition cost less of allowance
perolehannya dikurangi dengan cadangan kerugian penurunan nilai. for impairment loss. Allowance for impairment loss is calculated based
Cadangan kerugian penurunan nilai dihitung berdasarkan Peraturan on the Financial Services Authority Regulation No. 40/POJK.03/2019
Otoritas Jasa Keuangan No. 40/POJK.03/2019 tanggal 19 Desember dated December 19, 2019 regarding Asset Quality Assessment for
2019 tentang Penilaian Kualitas Aset Bank Umum. Commercial Banks.
- 21 -
2025 Laporan Tahunan
Annual Report
Page 843
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
l. Aset Tetap dan Aset Lease l. Fixed Assets and Aset Lease
Aset Tetap dinyatakan sebesar biaya perolehan dikurangi akumulasi Fixed assets are stated at cost less accumulated depreciation and
penyusutan dan akumulasi rugi penurunan nilai aset, jika ada.. Semua accumulated impairment losses, if any. All fixed assets except buildings
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
aset tetap kecuali bangunan disusutkan dengan menggunakan saldo are depreciated using the declining balance method based on the
menurun berdasarkan taksiran masa manfaat aset tetap sebagai estimated useful lives of the fixed assets as follows:
berikut :
Jenis Aset Presentase / Presentage Types Of Asset
Bangunan 5% Buildings
Kendaraan 25-50% Vehicles
Mesin Kantor 25% Office Machine
Perabot Kantor / Rumah Dinas 25-50% Office furniture / Official House
Inventaris Lainnya 25-50% Other Supplies
Hardware Komputer 50% Computer Hardware
Biaya pemeliharaan dan perbaikan dibebankan pada Laporan Laba Maintenance and repair costs are charged to the Profit and Loss and
Rugi dan Penghasilan Komprehensif lain pada saat terjadinya Other Comprehensive Income Statement at the time they occur, while
pemugaran dan penambahan dalam jumlah signifikan dikapitalisasi. significant renovations and additions are capitalized. The book value of
Nilai buku aset tetap yang sudah tidak digunakan lagi dan yang fixed assets that are no longer in use or have been sold is removed
dijual, dikeluarkan dari kelompok aset tetap yang bersangkutan dan from the respective group of fixed assets, and any resulting gain or loss
laba atau rugi yang terjadi dilaporkan dalam Laporan Laba Rugi dan is reported in the Profit and Loss and Other Comprehensive Income
Penghasilan Komprehensif Lain pada tahun yang bersangkutan. Statement for the relevant year.
Aset dalam penyelesaian dinyatakan sebesar biaya perolehan Assets in progress shall be stated in the amount of acquisition cost that
disajikan sebagai bagian dari aset tetap. Akumulasi biaya perolehan are stated as part of fixed asset. The accumulated cost are reclassified
akan dipindahkan ke akun aset tetap yang bersangkutan pada saat into related fixed asset in progress is completed and ready to used.
aset tersebut selesai dikerjakan dan siap digunakan.
Pada setiap tanggal pelaporan, nilai residu, masa manfaat dan At each reporting date, the residual values, useful lives and
843
metode penyusutan dikaji ulang, dan jika diperlukan, akan depreciation method are reviewed, and if necessary, will be adjusted
disesuaikan dan diterapkan sesuai dengan ketentuan SAK yang and applied in accordance with the provisions of the applicable SAK.
berlaku.
Bank memiliki kebijakan kapitalisasi aset tetap dengan nilai minimum The Bank has a fixed asset capitalization policy with a minimum value
sebesar Rp 5.000.000,- (nilai penuh). Apabila aset tetap tidak of IDR 5,000,000 (full amount). When fixed assets are retired or sold,
digunakan lagi atau dijual, maka nilai perolehan dan akumulasi the acquisition value and accumulated depreciation are written off from
penyusutannya dihapuskan dari akun tersebut. Keuntungan atau the account. The resulting gains or losses are recognized in the profit
kerugian yang terjadi diakui dalam laporan laba rugi. or loss.
Revaluasi Aset Asset Revaluation
Bank dapat menggunakan model revaluasi (revaluation model) Banks can use the revaluation model as the basis for accounting
sebagai dasar kebijakan akuntansi aset tetap apabila nilai wajar aset policies for property, plant and equipment if the fair value of property,
tetap dapat diukur dengan andal dan diterapkan konsisten untuk plant and equipment can be measured reliably and is applied
kelompok aset yang sejenis. Aset tetap yang diukur menggunakan consistently to groups of similar assets. Fixed assets measured using
model revaluasi dicatat pada jumlah revaluasian, yaitu nilai wajar the revaluation model are recorded at revaluation amount, which is fair
pada tanggal revaluasi dikurangi akumulasi penyusutan dan value at the revaluation date less accumulated depreciation and
akumulasi rugi penurunan nilai setelah tanggal revaluasi. accumulated impairment losses after the revaluation date.
Nilai Revaluasi adalah Nilai wajar pada tanggal revaluasi dikurangi Revaluation Value is the fair value at the revaluation date less
akumulasi penyusutan dan akumulasi rugi penurunan setelah accumulated depreciation and accumulated impairment losses after
revaluasi. revaluation.
Revaluasi Aset Tetap adalah Penilaian kembali aset tetap perusahaan, Fixed Asset Revaluation is a revaluation of the company's fixed assets,
yang diakibatkan adanya kenaikan/penurunan nilai aset tetap which is caused by an increase/decrease in the value of the fixed assets
tersebut di pasaran atau karena rendahnya nilai aset tetap dalam in the market or due to the low value of fixed assets in the company's
laporan keuangan perusahaan yang disebabkan oleh devaluasi atau financial statements caused by devaluation or other reasons, so that
sebab lain, sehingga nilai aset tetap dalam laporan keuangan tidak the value of fixed assets in the financial statements no longer reflects
lagi mencerminkan nilai yang wajar. Aset tetap yang dapat fair value. Fixed assets that can be revalued include land, buildings, and
direvaluasi meliputi, tanah, bangunan, dan bukan bangunan, dengan non-buildings, provided that they are not intended to be transferred.
syarat tidak dimaksudkan untuk dialihkan. Model Revaluasi Setelah Revaluation Model After recognition as an asset, property, plant and
pengakuan sebagai aset, aset tetap yang nilai wajarnya dapat diukur equipment whose fair value can be measured reliably are carried at the
secara andal dicatat pada jumlah revaluasian, yaitu nilai wajar revaluation amount, which is the fair value at the revaluation date less
pada tanggal revaluasi dikurangi akumulasi penyusutan dan accumulated depreciation and accumulated impairment losses after the
akumulasi rugi penurunan nilai setelah tanggal revaluasi. revaluation date.
- 22 -
Laporan Keuangan
Financial Report
Page 844
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
l. Aset Tetap dan Aset Lease (Lanjutan) l. Fixed Assets and Aset Lease (Continued)
Revaluasi Aset (Lanjutan) Asset Revaluation (Continued)
Revaluasi dilakukan dengan keteraturan yang cukup reguler Revaluations are carried out with sufficient regularity to ensure that the
untuk memastikan bahwa jumlah tercatat tidak berbeda secara carrying amount does not differ materially from the amount determined
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
material dengan jumlah yang ditentukan dengan menggunakan nilai using fair value at the end of the reporting period. If the carrying
wajar pada akhir periode pelaporan. Jika jumlah tercatat aset amount of an asset is increased as a result of a revaluation, the
meningkat akibat revaluasi, maka kenaikan tersebut diakui dalam increase is recognized in other comprehensive income and accumulated
penghasilan komprehensif lain dan terakumulasi dalam ekuitas in equity under the revaluation surplus section. However, the increase is
pada bagian surplus revaluasi. Akan tetapi, kenaikan tersebut diakui recognized in profit or loss up to the amount of the decline in the
dalam laporan laba rugi hingga sebesar jumlah penurunan nilai aset value of the same asset due to revaluation that was previously
yang sama akibat revaluasi yang pernah diakui sebelumnya dalam recognized in profit or loss. If the carrying amount of an asset
laba rugi. Jika jumlah tercatat aset turun akibat revaluasi, maka decreases as a result of a revaluation, the decrease is recognized in
penurunan tersebut diakui dalam laba rugi. Akan tetapi, penurunan profit or loss. However, the impairment is recognized in other
nilai tersebut diakui dalam penghasilan komprehensif lain sepanjang comprehensive income to the extent that it does not exceed the
tidak melebihi saldo surplus revaluasi untuk aset tersebut. Penurunan revaluation surplus balance for the asset. The impairment recognized in
nilai yang diakui dalam penghasilan komprehensif lain tersebut other comprehensive income reduces the amount accumulated in
mengurangi jumlah akumulasi dalam ekuitas pada bagian surplus equity under the revaluation surplus section.
revaluasi.
Pada Tahun 2020 Perseroan telah melakukan perhitungan aset tanah In 2020 the Company has calculated land and building assets through
dan bangunan melalui KJPP Teguh Hermawan Yusuf & Rekan pada KJPP Teguh Hermawan Yusuf & Partners in the report file number
laporan nomor file 01713/2.0009-00/PI/07/0020/1/IV/2020 pada 01713/2.0009-00/PI/07/0020/1/IV/2020 on 22 April 2020 with STTD
tanggal 22 April 2020 dengan nomor STTD 037/NB.122/STTD-P/2017, number 037/NB .122/STTD-P/2017, signed by Teguh Hermawan SE,
yang ditandatangani oleh Teguh Hermawan SE, M.Ec.Dev., MAPPI M.Ec.Dev., MAPPI (Cert), The effective date of the revaluation is
(Cert), Tanggal efektif revaluasi adalah 5 Februari 2020, seperti yang February 5, 2020, as disclosed in note number 12., thereby benefiting
diungkapkan pada catatan nomor 12., sehingga mendapatkan from the revaluation the fixed assets amounted to Rp. 4,834,893,000,-
keuntungan atas revaluasi aset tetap tersebut sebesar Rp.
4.834.893.000,-
844 Revaluasi terakhir dinilai pada tahun 2021 Perseroan telah melakukan The most recent revaluation was conducted in 2021. The Company
perhitungan aset tanah dan bangunan melalui KJPP Dasa'at, carried out the valuation of land and building assets through KJPP
Yudostira & Rekan pada laporan nomor file 00293/2.0041- Dasa'at, Yudostira & Rekan in report file number 00293/2.0041-
04/PI/07/0584/1/XII/2021 pada tanggal 21 Desember 2021, yang 04/PI/07/0584/1/XII/2021 dated December 21, 2021, signed by Suhada,
ditandatangani oleh Suhada, ST, M.Ec.Dev., MAPPI (Cert), Tanggal ST, M.Ec.Dev., MAPPI (Cert). The effective date of the revaluation is
efektif revaluasi adalah 4 Oktober 2021, seperti yang diungkapkan October 4, 2021, as disclosed in note number 13, resulting in a gain
pada catatan nomor 13, sehingga mendapatkan keuntungan atas from the revaluation of fixed assets amounting to IDR 27,310,760,350.
revaluasi aset tetap tersebut sebesar Rp. 27.310.760.350,-
Aset lease/Aset sewa Leased assets / leased assets
Suatu kontrak sewa merupakan, atau dapat dikategorikan A lease contract is, or could be categorized as containing the
mengandung sewa PSAK 116 jika kontrak tersebut: lease of SFAS 116 if the contract:
i. Mempunyai jangka waktu sewa >12 bulan (PSAK 116 i. Has a lease term of> 12 months (SFAS 116 attachment A
lampiran A Daftar Istilah “Sewa jangka pendek”), dan Glossary "Short term lease"), and
ii. Nilai aset pendasar dari suatu kontrak sewa aset > IDR 70 ii. The underlying asset value of an asset lease contract is> IDR
juta (IFRS USD 5000), 70 million (IFRS USD 5000),
iii. Aset tersebut dapat diidentifikasikan dengan jelas, yaitu: iii. These assets can be identified clearly, namely:
- Ditetapkan secara eksplisit atau secara implisit - Defined explicitly or implicitly.
- Pesewa tidak dapat mengganti aset tersebut (pesewa - The lessee cannot replace the asset (the lessee has no
tidak memiliki hak substitusi substantive). substantive substitution rights).
- Bagian kapasitas aset secara fisik dapat dibedakan. - The portion of the physical asset capacity can be
distinguished.
iv. Pihak penyewa diberikan hak untuk mengendalikan, di iv. The lessee is given the right to control, where the tenant:
mana penyewa:
- Penyewa secara substantial mendapat manfaat - Lessers get substantial economic benefits from the use
ekonomik dari penggunaan aset. of assets.
- Penyewa mengarahkan penggunaan aset. - The tenant directs the use of assets.
- Bagian kapasitas aset secara fisik dapat dibedakan. - The portion of the physical asset capacity can be
distinguished.
v. Penggunaan aset identifikasian selama suatu jangka waktu v. The use of identifying assets during a lease term to be
sewa untuk dipertukarkan dengan imbalan tertentu yang exchanged for certain agreed benefits.
disepakati.
- 23 -
2025 Laporan Tahunan
Annual Report
Page 845
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
m. Aset Lain-Lain m. Other Asset
Aset lain-lain terdiri dari bunga yang masih harus diterima, uang Other assets consist of interest receivable, advances and prepaid
muka dan biaya dibayar dimuka, persediaan barang cetakan dan expenses, inventory of printed materials, and deferred bond issuance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
beban ditangguhkan emisi obligasi. costs.
n. Identifikasi dan Pengukuran Kerugian Penurunan Nilai n. Identification and measurement of Impairment Losses
Aset Keuangan Financial Assets
Pada setiap tanggal pelaporan, Perseroan mengevaluasi apakah On reporting date, Company evaluate whether there is objective
terdapat bukti obyektif bahwa aset keuangan yang tidak dicatat pada evidence that financial assets that are not recorded at fair value
nilai wajar melalui laba rugi telah mengalami penurunan nilai. Aset through profit loss are impaired. Financial assets are impaired when
keuangan mengalami penurunan nilai jika bukti obyektif objective evidence demonstrates that a loss event has occurred after
menunjukkan bahwa peristiwa yang merugikan telah terjadi setelah the initial recognition of the asset, and that the loss event has an
pengakuan awal aset keuangan, dan peristiwa tersebut berdampak impact on the future cash flows on the asset that can be estimated
pada arus kas masa datang atas aset keuangan yang dapat diestimasi reliably.
secara handal.
Bukti obyektif bahwa aset keuangan mengalami penurunan nilai Objective evidence that financial assets are impaired can include
meliputi wanprestasi atau tunggakan pembayaran oleh debitur, default or delinquency by a borrower, restructuring of a loan by the
restrukturisasi kredit oleh Perseroan dengan persyaratan yang tidak Company on terms that the Company would not otherwise consider,
mungkin diberikan jika debitur tidak mengalami kesulitan keuangan, indications that a borrower or issuer will enter bankruptcy, the
indikasi bahwa debitur atau penerbit akan dinyatakan pailit, disappearance of an active market for a security due to financial
hilangnya pasar aktif dari aset keuangan akibat kesulitan keuangan, difficulties, or other observable data relating to a group of assets such
atau data yang dapat diobservasi lainnya yang terkait dengan as adverse changes in the payment status of borrowers or issuers in the
kelompok aset keuangan seperti memburuknya status pembayaran group, or economic conditions that correlate with asset defaults in the
debitur atau penerbit dalam kelompok tersebut, atau kondisi group.
ekonomi yang berkorelasi dengan wanprestasi atas aset dalam
kelompok tersebut.
Bank menentukan bukti penurunan nilai atas aset keuangan secara
individual dan kolektif. Evaluasi penurunan nilai secara individual
Bank considers evidence of impairment for financial assets at both
individual and collective. All individually impairment evaluation are
845
dilakukan terhadap aset keuangan yang signifikan secara individual. done to the significant financial for individual. All individually
Semua aset keuangan yang signifikan secara individual yang tidak significant financial assets not to be specifically impaired are then
mengalami penurunan nilai secara individual dievaluasi secara kolektif collectively assessed for any impairment that has been incurred but not
untuk menentukan penurunan nilai yang sudah terjadi namun belum yet identified. Financial assets that are not individually significant are
diidentifikasi. Aset keuangan yang tidak signifikan secara individual collectively assessed for impairment by grouping together such
akan dievaluasi secara kolektif untuk menentukan penurunan nilainya financial assets with similar risk characteristics. Financial assets that are
dengan mengelompokkan aset keuangan tersebut berdasarkan individually assessed for impairment and for which an impairment loss
karakteristik risiko yang serupa. Aset keuangan yang dievaluasi secara is recognized are no longer included in a collective assessment of
individual untuk penurunan nilai, dan dimana kerugian penurunan impairment.
nilai diakui, tidak lagi termasuk dalam penurunan nilai secara kolektif.
Dalam mengevaluasi penurunan nilai secara kolektif, Perseroan In assessing collective impairment, the Company uses statistical
menggunakan model statistik dari tren probability of default di masa modeling of historical trends of the probability of default, timing of
lalu, waktu pemulihan dan jumlah kerugian yang terjadi, yang recoveries and the amount of loss incurred, adjusted for management’s
disesuaikan dengan pertimbangan manajemen mengenai apakah judgment as to whether current economic and credit conditions are
kondisi ekonomi dan kondisi kredit saat ini mungkin menyebabkan such that the actual losses are likely to be greater or less than
kerugian aktual lebih besar atau lebih kecil daripada yang dihasilkan suggested by historical modeling. Default rates, loss rates and the
oleh model statistik. Tingkat wanprestasi, tingkat kerugian dan waktu expected timing of future recoveries are regularly benchmarked against
pemulihan yang diharapkan di masa datang secara berkala actual outcomes to ensure that they remain appropriate.
dibandingkan dengan hasil aktual yang diperoleh untuk memastikan
bahwa model statistik yang digunakan masih memadai.
Kerugian penurunan nilai atas aset keuangan yang dicatat pada biaya Impairment losses on financial assets carried at amortized cost are
perolehan diamortisasi diukur sebesar selisih antara nilai tercatat aset measured as the difference between the carrying amount of the
keuangan dengan nilai kini estimasi arus kas masa datang yang financial assets and the present value of estimated future cash flows
didiskontokan dengan menggunakan suku bunga efektif awal dari discounted at the financial assets’ original effective interest rate. The
aset keuangan tersebut. Perhitungan nilai kini dari estimasi arus kas calculation of the present value of the estimated future cash flows of a
masa datang atas aset keuangan dengan agunan (collateralised collateralised financial asset reflects the cash flows that may result from
financial asset) mencerminkan arus kas yang dapat dihasilkan dari foreclosure less costs for obtaining and selling the collateral, whether
pengambilalihan agunan dikurangi biaya-biaya untuk memperoleh or not foreclosure is probable.
dan menjual agunan, terlepas apakah pengambilalihan tersebut
berpeluang terjadi atau tidak.
- 24 -
Laporan Keuangan
Financial Report
Page 846
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
n. Identifikasi dan Pengukuran Kerugian Penurunan Nilai (Lanjutan) n. Identification and measurement of Impairment Losses (Continued)
Aset Keuangan (Lanjutan) Financial Assets (Continued)
Kerugian yang terjadi diakui pada laba rugi dan dicatat pada akun Losses are recognized in profit or loss and reflected in an allowance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
cadangan kerugian atas aset keuangan yang dicatat pada biaya account against financial assets carried at amortized cost. When a
perolehan diamortisasi. Ketika peristiwa yang terjadi setelah subsequent event causes the amount of impairment loss to decrease,
penurunan nilai menyebabkan jumlah kerugian penurunan nilai the impairment loss is reversed through profit or loss for the current
berkurang, kerugian penurunan nilai yang sebelumnya diakui harus period.
dipulihkan dan pemulihan tersebut diakui pada laba rugi periode
berjalan.
Jika persyaratan kredit, piutang atau investasi yang dimiliki hingga If the terms of a loan, receivable or held-to-maturity investment are
jatuh tempo dinegosiasi ulang atau dimodifikasi karena debitur atau renegotiated or otherwise modified because of financial difficulties of
penerbit mengalami kesulitan keuangan, maka penurunan nilai diukur the borrower or issuer, impairment is measured using the original
dengan suku bunga efektif awal yang digunakan sebelum persyaratan effective interest rate before the modification of terms.
diubah.
Sesuai dengan PSAK 109, konsep perhitungan kerugian kredit di In accordance with PSAK 109, the concept of calculating future
masa mendatang (Expected Credit Loss, “ECL”) akan mewajibkan Expected credit losses (“ECL”) will require Banks to reserve for potential
Bank untuk mencadangkan adanya potensi kerugian kredit dari credit losses from all their financial assets.
seluruh aset keuangan yang dimiliki.
Penyisihan kerugian kredit ekspektasian untuk aset yang diukur pada Allowance for expected credit losses for assets measured at amortized
nilai amortisasi (Amortized Cost) dan Nilai Wajar melalui Penghasilan value (Amortized Cost) and Fair Value through Other Comprehensive
Komprehensif Lain (FVOCI) dibagi menjadi 3, sebagai berikut: Income (FVOCI) is divided into 3, as follows:
i. Stage 1 i. Stage 1
Pada stage ini, Bank mengakui kerugian kredit At this stage, the Bank recognizes an expected 12 months credit
846
ekspektasian 12 bulan atas aset keuangan. Perhitungan loss on the financial asset. ECL calculations for assets classified as
ECL untuk aset-aset yang diklasifikasikan sebagai biaya amortized cost or fair value in other comprehensive income will
perolehan diamortisasi (amortized cost ) ataupun nilai wajar be classified as stage 1 if there has been no decline in credit
dalam pendapatan komprehensif lainnya (fair value through quality or other factors that trigger it. significant increase in credit
other comprehensive income ) akan diklasifikasikan sebagai risk.
stage 1 apabila belum ada adanya penurunan kualitas kredit
atau hal-hal yang memicu adanya peningkatan signifikan akan
risiko kredit.
ii. Stage 2 ii. Stage 2
Pada stage ini, mengakui kerugian kredit ekspektasian At this stage, it recognizes the expected lifetime credit loss on
sepanjang umurnya atas aset keuangan yang tidak memburuk. financial assets that do not deteriorate. ECL's calculations for
Perhitungan ECL untuk aset-aset yang diklasifikasikan sebagai assets classified as amortized cost or fair value in other
biaya perolehan diamortisasi (amortized cost ) ataupun nilai comprehensive income will be classified as fair value through
wajar dalam pendapatan komprehensif lainnya (fair value other comprehensive income. as stage 2 if it meets the following
through other comprehensive income ) akan diklasifikasikan criteria:
sebagai stage 2 apabila memenuhi kriteria berikut :
- Day Past Due (DPD) sudah lebih dari 30 hari dan kurang - Day Past Due (DPD) is more than 30 days and less than 90
dari 90 hari, days,
- Perubahan antara rating saat pertama kali pengakuan aset - Change between the rating when the financial asset is first
keuangan dan pelaporan yang melebihi nilai threshold recognized and the reporting that exceeds a certain
tertentu. threshold value.
iii. Stage 3 iii. Stage 3
Pada stage ini, mengakui kerugian kredit ekspektasian At this stage, it recognizes the expected lifetime credit loss on a
sepanjang umurnya atas aset keuangan yang memburuk. deteriorating financial asset. ECL calculations for assets classified
Perhitungan ECL untuk aset-aset yang diklasifikasikan sebagai as AC or FVOCI will be classified as stage 3 if the DPD is more
AC ataupun FVOCI akan diklasifikasikan sebagai stage 3 apabila than 90 days.
DPD sudah lebih dari 90 hari.
- 25 -
2025 Laporan Tahunan
Annual Report
Page 847
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
o. Aset Non-Keuangan o. Non- Financial Assets
Nilai tercatat aset non-keuangan, selain aset pajak tangguhan, dikaji The carrying amount of non-financial assets, other than deferred tax
pada setiap tanggal pelaporan untuk menentukan ada tidaknya assets, is reviewed at each reporting date to determine whether there is
indikasi penurunan nilai. Untuk tujuan pengujian penurunan nilai, any indication of impairment. For impairment testing purposes, assets
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
aset yang tidak dapat diuji secara individual dapat digabungkan ke that cannot be tested individually may be aggregated into the smallest
dalam kelompok aset terkecil yang menghasilkan arus kas masuk dari asset group that generates cash inflows from continuing use that are
penggunaan berkelanjutan yang sebagian besar independen dari arus largely independent of cash inflows from other assets (Cash Generating
kas masuk dari aset lainnya (Unit Penghasil Kas atau “CGU”). Jika Units or “CGUs”). If there is an indication of an impairment, the
terdapat indikasi adanya penurunan nilai tersebut, maka nilai recoverable value of the asset is estimated.
terpulihkan aset diestimasi.
Kerugian penurunan nilai diakui jika nilai tercatat suatu aset atau An impairment loss is recognised if the carrying amount of an asset or
CGU melebihi estimasi nilai terpulihkannya. Nilai terpulihkan suatu CGU exceeds its estimated recoverable amount. The recoverable
aset adalah nilai yang terbesar antara nilai pakai aset atau CGU dan amount of an asset or CGU is the greater of its value in use and its fair
nilai wajar dikurangi biaya penjualan. Dalam penentuan nilai pakai value less cost to sell. In assessing value in use, the estimated future
aset, estimasi arus kas masa depan didiskontokan menggunakan cash flows are discounted to their present value using a pre-tax
tingkat diskonto sebelum pajak yang menggambarkan penilaian discount rate that reflects current market assessments of the time value
pasar kini atas nilai waktu dari uang dan risiko yang terkait dengan of money and the risks specific to the asset.
aset yang bersangkutan.
Kerugian penurunan nilai atas aset non-keuangan yang diakui pada Impairment losses in respect of non-financial assets recognised in prior
periode sebelumnya dikaji pada setiap tanggal pelaporan keuangan periods are assessed at each reporting date for any indications that the
untuk menilai apakah terdapat indikasi bahwa rugi penurunan nilai loss has decreased or no longer exists. An impairment loss is reversed if
yang telah diakui sebelumnya telah menurun atau tidak ada lagi. there has been a change in the estimates used to determine the
Kerugian penurunan nilai dibalik jika terdapat perubahan estimasi recoverable amount. An impairment loss is reversed only to the extent
yang digunakan untuk menentukan nilai terpulihkan. Jumlah kerugian that the asset's carrying amount does not exceed the carrying amount
penurunan nilai yang dibalik tidak boleh menyebabkan nilai aset that would have been determined, net of depreciation or amortisation,
melebihi nilai tercatat neto setelah penyusutan atau amortisasi, if no impairment loss had been recognised.
seandainya tidak ada kerugian penurunan nilai yang diakui.
847
p. Liabilitas Segera p. Obligations Due to Immediately
Liabilitas segera dicatat pada saat timbulnya liabilitas atau diterima Current liabilities are recorded when the liabilities incurred or received
perintah dari pemberi amanat, baik dari masyarakat maupun dari orders from authorities, from public or other banks. Current liabilities
bank lain. Liabilitas segera disajikan sebesar jumlah yang akan are stated at the amount to be paid or settled.
dibayarkan atau diselesaikan.
Liabilitas segera diklasifikasikan sebagai liablitas keuangan lain dan Liabilities immediately classified as other financial liablitas and is
dihitung berdasarkan biaya perolehan diamortisasi. calculated based on amortized cost.
q. Simpanan Nasabah q. Deposit from Customers
Simpanan nasabah terdiri dari giro, tabungan dan deposito Deposits from customer consist of demand deposits, savings and time
berjangka. deposits.
Giro merupakan simpanan nasabah yang dapat digunakan sebagai Current accounts represent deposits from customers that may be used
alat pembayaran, yang penarikannya dapat dilakukan setiap saat as instruments of payment, and which may be withdrawn at any time
melalui cek atau dengan cara pemindahbukuan dengan bilyet Giro by cheque or other orders of payments or transfers.
atau sarana perintah pembayaran lainnya.
Tabungan merupakan simpanan berjangka yang penarikannya hanya Savings is a time deposit that can only be withdrawn through the
dapat dilakukan melalui counter dan ATM. counter and ATM.
Deposito Berjangka merupakan simpanan nasabah yang penarikanya Time deposits represent deposits from customers that may be
hanya dapat dilakukan pada waktu tertentu sesuai dengan perjanjian withdrawn at a certain time based on the agreement between
antara nasabah dan Bank. customers and Bank.
Simpanan nasabah diklasifikasikan sebagai liabilitas keuangan lain Deposits from customers are classified as other financial liabilities which
yang diukur dengan biaya perolehan diamortisasi menggunakan are measured at amortized cost using effective interest rate methode.
metode suku bunga efektif.
r. Simpanan dari Bank Lain r. Deposits from Other Banks
Simpanan dari bank lain terdiri dari liabilitas terhadap bank lain di Deposits from other banks represent liabilities to other banks in
dalam negeri dalam bentuk giro, tabungan, sertifikat deposito dan domestic in the form of giro, savings, deposit certificate and time
deposito berjangka. Simpanan dari bank lain dinyatakan sesuai deposits. Deposits from other banks expressed by the amount of
jumlah liabilitas terhadap bank lain. liabilities to another bank.
Simpanan dari bank lain diklasifikasikan sebagai liabilitas keuangan Deposits from other banks are classified as other financial liabilities are
lain yang diukur dengan biaya perolehan diamortisasi menggunakan measured at amortized cost using the effective interest method.
metode suku bunga efektif.
- 26 -
Laporan Keuangan
Financial Report
Page 848
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
s. Pinjaman yang Diterima s. Borrowings
Pinjaman yang diterima merupakan dana yang diterima dari bank lain Borrowings are funds received from other bank, or other parties with
dan pihak lain dengan liabilitas pembayaran kembali sesuai dengan repayment liabilities based on requirement of borrowings agreement.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
persyaratan perjanjian pinjaman.
Pinjaman yang diterima diklasifikasikan sebagai liabilitas keuangan Borrowings are classified as other financial liabilities that are measured
lain yang diukur dengan biaya perolehan diamortisasi menggunakan at amortized cost by using the effective interest rate method.
metode suku bunga efektif.
Biaya perolehan diamortisasi dihitung dengan memperhitungkan Amortized cost is calculated discount or premium associated with the
diskonto atau premi terkait dengan pengakuan awal pinjaman yang initial recognition of borrowing received and transaction costs which
diterima dan biaya transaksi merupakan bagian tidak terpisahkan dari are an integral part of the effective interest rate method.
metode suku bunga efektif.
t. Perpajakan t. Taxation
Beban pajak terdiri dari beban pajak kini dan beban pajak tangguhan. The tax expense consists of current income tax expense and income tax
Beban pajak diakui pada laba rugi, kecuali untuk komponen yang defered expense. The tax expense recognized in profit loss, except for
diakui secara langsung di ekuitas atau dalam penghasilan the components that are directly recognized in equity or in other
komprehensif lain. comprehensive income.
Pajak kini terdiri dari estimasi utang atau restitusi pajak atas laba Current tax consists of estimated debts or refunds taxes on taxable
atau rugi kena pajak untuk periode yang bersangkutan dan income or loss for the period, and adjustments related to the debt or
penyesuaian terkait dengan utang atau restitusi pajak tahun-tahun tax refunds of previous years. Current tax is measured by using tax
sebelumnya. Pajak kini diukur dengan menggunakan tarif pajak yang rates that have been enacted or substantively enacted at the reporting
berlaku atau secara substansial telah berlaku pada tanggal pelaporan. date.
Pajak tangguhan diakui atas perbedaan temporer antara nilai tercatat Deffered taxes are recognized on temporary differences between the
848 aset dan liabilitas untuk tujuan pelaporan keuangan, dan nilai yang
digunakan untuk tujuan perpajakan. Pajak tangguhan diukur dengan
carrying value of assets and liabilities for financial reporting purposes,
and the value used for tax purposes. Deffered taxes are measured using
menggunakan tarif pajak yang diharapkan untuk diterapkan atas the tax rates that are expected to apply for temporary differences on
perbedaan temporer pada saat pembalikan, berdasarkan peraturan reversal time, based on rules that have been enacted or substantively
yang telah berlaku atau secara substantif berlaku pada tanggal enacted at the reporting date. This method also requires the
pelaporan. Metode ini juga mengharuskan pengakuan manfaat pajak recognition of future tax benefits, such as tax loss carryforwards, to the
masa depan, seperti kompensasi rugi fiskal, apabila besar extent such benefits that can be realized.
kemungkinan manfaat pajak tersebut dapat direalisasi.
Koreksi atas kewajiban pajak diakui pada saat surat ketetapan pajak Amendments to tax obligations are recorded when an assessment is
diterima, atau apabila diajukan keberatan dan atau banding, maka received, or if there is objection or appeal, then the correction is
koreksi diakui pada saat keputusan atas keberatan atau banding itu recognized when the decision on the objection or appeal was accepted.
diterima.
Manajemen juga dapat membentuk pencadangan terhadap liabilitas Management can also form reserves against future tax liabilities by an
pajak dimasa depan sebesar jumlah yang diestimasikan akan amount estimated to be paid if the tax office to an evaluation based on
dibayarkan ke kantor pajak jika berdasarkan evaluasi pada tanggal the statement of financial position are the probable tax risks .
laporan posisi keuangan terdapat risiko pajak yang probable.
u. Surat Berharga yang Diterbitkan u. Marketable Securities Issued
Surat Berharga Yang diterbitkan merupakan obligasi yang diterbitkan Securities issued are bonds issued by Bank SulutGo consisting of series
oleh Bank SulutGo yang terdiri dari seri I, II, III, IV, V, dan Obligasi I, II, III, IV, V, and Sustainable Bonds I Phase I.
Berkelanjutan I Tahap I.
Surat berharga yang diterbitkan diklasifikasikan sebagai liabilitas Securities issued are classified as other financial liabilities measured at
keuangan lain yang diukur dengan biaya perolehan diamortisasi amortized cost by using the effective interest method.
menggunakan metode suku bunga efektif.
Biaya perolehan diamortisasi dihitung dengan memperhitungkan Amortized cost is calculated by taking into account of any discount or
diskonto atau premi terkait dengan pengakuan awal surat berharga premium associated with the initial recognition of securities issued and
yang diterbitkan dan biaya transaksi merupakan bagian tidak transaction costs are an integral part of the effective interest rate
terpisahkan dari metode suku bunga efektif. method.
- 27 -
2025 Laporan Tahunan
Annual Report
Page 849
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
u. Surat Berharga yang Diterbitkan (Lanjutan) u. Marketable Securities Issued (Continued)
Biaya transaksi merupakan biaya yang terjadi sehubungan dengan Transaction costs represent costs incurred in connection with the
penawaran emisi atau obligasi Bank dengan tingkat bunga tetap issuance or bank bond with a fixed interest rate to the people that
kepada masyarakat yang harus dikurangkan langsung dari hasil emisi should be deducted directly from proceeds in order to determine the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dalam rangka menentukan hasil emisi neto obligasi Bank yang net proceeds received by Bank. The difference between net proceeds
diterima. Selisih antara hasil emisi neto dengan nilai nominal obligasi and the nominal value Bank is recognized as a discount or premium
Bank diakui sebagai diskonto atau premium dan diamortisasi selama and amortized over the term of the Bank bonds by using the effective
jangka waktu obligasi Bank tersebut dengan menggunakan metode interest method.
bunga efektif.
Obligasi yang diterbitkan dicatat sebesar nilai nominal dikurangi Bonds issued are recorded at nominal value less the balance of
saldo diskonto yang belum diamortisasi. unamortized discount.
Surat berharga yang dijual dengan janji dibeli Kembali (repo) dan Marketable securities sold under repurchase agreement (repo) and
surat berharga yang dibeli dengan janji dijual kembali (reverse marketable securities purchased under resale agreement (reverse
repo) repo)
Surat berharga yang dijual dengan janji dibeli kembali (repo) Securities sold with a repurchase agreement (repo) are presented as
disajikan sebagai liabilitas dalam laporan posisi keuangan sebesar liabilities in the statement of financial position at the agreed repurchase
harga pembelian kembali yang disepakati dikurangi selisih antara price less the difference between the selling price and the agreed
harga jual dan harga pembelian kembali yang disepakati. Selisih repurchase price. The difference between the selling price and the
antara harga jual dan harga pembelian kembali yang disepakati agreed repurchase price is amortized using the effective interest
tersebut diamortisasi dengan menggunakan metode suku bunga method as interest expense over the period from the date the securities
efektif sebagai beban bunga selama jangka waktu sejak surat are sold until they are repurchased.
berharga tersebut dijual hingga saat dibeli kembali.
Surat berharga yang dijual dengan janji dibeli Kembali diklasifikasikan Securities sold with a promise to repurchase are classified at amortized
sebagai biaya perolehan diamortisasi. cost.
Surat berharga yang dibeli dengan janji untuk dijual Kembali (reverse Securities purchased with the promise of being resold (reverse repo) are
849
repo) disajikan sebagai aset dalam laporan posisi keuangan sebesar presented as assets in the statement of financial position at the agreed
harga beli yang sudah disepakati, dikurangi dengan cadangan purchase price, less any allowance for impairment losses, if necessary.
kerugian penurunan nilai, jika diperlukan.
Pada pengukuran awal, surat berharga yang dibeli dengan janji dijual At initial measurement, securities purchased under agreements to resell
kembali (reverse repo) disajikan sebesar nilai wajar ditambah dengan (reverse repos) are presented at fair value plus directly attributable
biaya transaksi yang dapat diatribusikan secara langsung. transaction costs.
Surat berharga yang dibeli dengan janji dijual kembali (reverse repo) Securities purchased with a promise to resell (reverse repo) are
diklasifikasikan sebagai biaya perolehan diamortisasi. classified at amortized cost.
v. Imbalan Pasca Kerja v. Employee Benefits
Bank menerapkan PSAK No. 219, “Imbalan Kerja”. Revisi PSAK ini The Bank adopted SFAS No. 219, “Employee Benefits”. The Revised
antara lain mengharuskan Bank untuk menerapkan pengakuan SFAS requires the Bank to adopt immediate recognition of actuarial
langsung atas keuntungan/ kerugian aktuaria yang terjadi pada tahun gains/losses in the year in which they occur in other comprehensive
berjalan ke dalam penghasilan komprehensif lain. income.
a. Imbalan kerja jangka pendek a. Short-term employee benefits
Imbalan kerja jangka pendek seperti upah, iuran jaminan sosial, Short-term employee benefits such as wages, social security
cuti jangka pendek, insentif dan imbalan non-moneter lainnya contributions, shortterm compensated leaves, incentive and other
diakui selama periode jasa diberikan. non-monetary benefits are recognized
Imbalan kerja jangka pendek diukur sebesar jumlah yang tidak during the period when services have been rendered. Short-term
didiskontokan. employee benefits are measured using undiscounted amounts.
b. Imbalan Pasca Kerja b. Post Employement Benefit
Program pensiun iuran pasti Defined contribution pension plan
luran terutang kepada dana pensiun sebesar persentase tertentu Contribution payable to a pension fund equivalent to a certain
gaji pegawai yang menjadi peserta program pensiun iuran pasti percentage of salaries for qualified employees under the Bank's
Bank dicadangkan dan diakui sebagaibiaya ketika jasa tersebut defined contribution plan is accrued and recognized as expense
telah diberikan oleh pegawai-pegawai yang memenuhi kriteria when services have been rendered by qualified employees to the
tersebut kepada Bank. Pembayaran aktual dikurangkan dari Bank. Actual payments are deducted from the contribution
iuran terutang. luran terutang diukur berdasarkan jumlah yang payable. Contribution payable is measured using undiscounted
tidak didiskontokan. amounts.
- 28 -
Laporan Keuangan
Financial Report
Page 850
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
v. Imbalan Pasca Kerja (lanjutan) v. Employee Benefits (Continued)
Program imbalan pasti dan imbalan kerja jangka panjang lainnya Defined benefit plan and other long-term employee benefits
Imbalan pasca kerja dan imbalan kerja jangka panjang lainnya seperti Post-employment benefits and other long term employee benefits such
masa persiapan pensiun, cuti besar, cuti keagamaan, uang pisah dan as long service leave and awards are accrued and recognized as
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
penghargaan masa kerja dicadangkan dan diakui sebagai biaya ketika expense when services have been rendered by qualified employees. The
jasa telah diberikan oleh pegawai yang memenuhi kriteria. Imbalan benefits are determined based on the Bank's regulations and the
kerja ditentukan berdasarkan peraturan Bank dan persyaratan minimum requirements of Labor Law No. 13/2003, whichever is higher.
minimum UndangUndang Tenaga Kerja No. 6/2023, menggunakan
nilai yang lebih tinggi.
Bank harus mencadangkan jumlah minimal imbalan pensiun sesuai The bank must reserve a minimum amount of pension benefits in
dengan Undang-Undang No. 6/2023 ("UU6"), Undang-undang No. 6 accordance with Law No. 6/2023 ("UU6"), Law No. 6 of 2024,
tahun 2024, mengenai uang pesangon dan uang penghargaan masa concerning severance pay and long-service awards, Government
kerja, Peraturan Pemerintah No. 35/2021 ("PP35"), dan Perjaanjian Regulation No. 35/2021 ("PP35"), and the Company's collective labor
kerja bersama Perusahaan, dan imbalan jangka panjang lain ("IJPL"). agreement, as well as other long-term benefits ("LTB").
Liabilitas imbalan pasca-kerja dihitung sebesar nilai kini dari estimasi Liabilities on post-employment benefit are calculated at the present
jumlah liabilitas imbalan pasca- kerja di masa depan yang timbul dari value of the estimated number of post-employment benefit liabilities in
jasa yang telah diberikan oleh karyawan pada masa kini dan masa future arising from services rendered by employees in the present and
lalu, dikurangi dengan nilai wajar aset program dana pensiun. the past, less the fair value of plan assets of pension funds. The
Perhitungan dilakukan oleh aktuaris independen dengan metode calculation is performed by an independent actuary by using the
projected-unit- credit . projected-unit credit method.
Pengukuran kembali atas liabilitas (aset) imbalan pasti neto, yang Remeasurement of defined benefit liabilities (assets) net, which is
diakui sebagai penghasilan komprehensif lain, terdiri atas: recognized as other comprehensive income consist of:
1. Keuntungan dan kerugian aktuarial 1. Actuarial gain and losses
2. Imbal hasil atas aset program, tidak termasuk jumlah yang 2. Return on plan assets, excluding amounts that is included in net
dimasukkan dalam bunga neto atas liabilitas (aset). interest on liabilities (assets).
3. Setiap perubahan dampak batas aset, tidak termasuk jumlah 3. The effect of the asset ceiling,excluding amounts included in the
850 yang dimasukkan dalambunga neto atas liabilitas (aset).
Pengukuran kembali atas liabilitas (aset) imbalan pasti neto, yang
net interest of
Remeasurement of defined benefit liabilities (assets) - net, which is
diakui sebagai penghasilan komprehensif lain tidak direklasifikasi ke recognized as other comprehensive income is not reclassified to profit
laba rugi pada periode berikutnya. or loss in the subsequent periods.
Untuk imbalan kerja jangka panjang lain atas biaya jasa kini, biaya For other long-term employee benefits on current service cost, net
bunga neto atas liabilitas (aset) imbalan pasti neto, dan pengukuran interest expense on net defined benefit liabilities (assets), and re-
kembali liabilitas (aset) imbalan pasti neto langsung diakui pada measurement of liability (asset) is recognized immediately in the current
laporan laba rugi dan penghasilan komprehensif lain tahun berjalan. year statement of profit or loss and other comprehensive income.
Biaya jasa lalu diakui dalam laba rugi pada tanggal yang lebih awal Past service costs are recognized in profit or loss on the earlier of:
antara:
1. Ketika amendemen atau kurtailmen program terjadi; dan 1. The date of the plan amendment of curtailment; and
2. Ketika Bank mengakui biaya restrukturisasi terkait atau 2. The date that Bank recognizes restructuring-related costs.
pesangon.
Sehingga biaya jasa lalu yang belum vested tidak lagi dapat Therefore, unvested past service cost can no longer be deferred and
ditangguhkan dan diakui selama periode vesting masa depan. recognized over the future vesting period.
Biaya pemutusan kontrak kerja dan keuntungan/kerugian kurtailmen Termination costs and curtailment gain or loss are recognized in the
diakui pada periode dimana Bank menunjukkan komitmennya untuk period when Bank is demonstrably committed to make a significant
mengurangi secara signifikan jumlah pekerja yang ditanggung oleh reduction in the number of employees covered by a plan.
program.
w. Pendapatan dan Beban Bunga w. Interest Income and Expense
Pendapatan dan beban bunga untuk semua instrumen keuangan Interest Income and Expense for all financial instruments subject to
yang dikenakan suku bunga diakui dalam laporan laba rugi dengan interest rates are recognized in profit or loss using the effective interest
menggunakan suku bunga efektif. rate.
Suku bunga efektif adalah suku bunga yang secara tepat The effective interest rate is the rate that exactly discounts estimated
mendiskontokan estimasi pembayaran atau penerimaan kas di masa cash payments or receipts in the future through the expected life of the
datang selama perkiraan umur dari instrumen keuangan, atau jika financial instrument, or when appropriate, a shorter period to get net
lebih tepat, digunakan periode yang lebih singkat untuk memperoleh carrying amount of the financial asset or financial liability. When
nilai tercatat bersih dari aset keuangan atau liabilitas keuangan. Pada calculating effective interest rate, bank estimates cash flows considering
saat menghitung suku bunga efektif, bank mengestimasi arus kas all contractual terms of the financial instrument but does not consider
dengan mempertimbangkan seluruh persyaratan kontraktual dalam future credit losses.
instrumen keuangan tersebut, namun tidak mempertimbangkan
kerugian kredit di masa datang.
- 29 -
2025 Laporan Tahunan
Annual Report
Page 851
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
w. Pendapatan dan Beban Bunga (Lanjutan)) w. Interest Income and Expense (Continued)
Perhitungan ini mencakup seluruh komisi, provisi, dan bentuk lain This calculation includes all commissions, provision and other form that
yang dibayarkan atau diterima oleh para pihak dalam kontrak yang paid or received between parties to the contract that are an integral
merupakan bagian tak terpisahkan dari suku bunga efektif, biaya part of effective interest rate, transaction costs and all other premiums
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
transaksi, dan seluruh premi atau diskon lainnya. or discounts.
Penerimaan tunai atas kredit yang diklasifikasikan sebagai diragukan Cash receipts from loans that are classified as doubtful or loss used
atau macet digunakan terlebih dahulu untuk mengurangi pokok first to reduce the loan principal. Excess revenues from loan principal is
kredit. Kelebihan penerimaan dari pokok kredit diakui sebagai recognized as interest income in the statement of profit loss and other
pendapatan bunga dalam laporan laba rugi dan penghasilan comprehensive income .
komprehensif lain.
x. Pendapatan Provisi dan Komisi x. Provision and commition income
Pendapatan provisi dan komisi yang berkaitan langsung dengan Fees and commission income directly related to borrowing activities, or
kegiatan pinjaman, atau pendapatan provisi dan komisi yang fees and commission income related to a certain period, are amortized
berhubungan dengan jangka waktu tertentu, diamortisasi sesuai over the term of the contract using the effective interest rate method
dengan jangka waktu kontrak menggunakan metode suku bunga and are classified as part of interest income in the income statement.
efektif dan diklasifikasikan sebagai bagian dari pendapatan bunga
pada laporan laba rugi.
Pendapatan provisi dan komisi yang tidak berkaitan dengan kegiatan Provision and commission which are not related to lending activities or
pemberian kredit atau suatu jangka waktu diakui sebagai pendapatan a period of time are recognized as income when the transaction as
pada saat terjadinya transaksi sebagai pendapatan operasional other operating income.
lainnya.
y. Transaksi dengan Pihak-pihak Berelasi y. Transactions with Related Parties
Bank melakukan transaksi dengan pihak berelasi. Sesuai dengan PSAK The Bank has transactions with related parties. In accordance with SFAS
224 tentang “Pengungkapan Pihak-pihak Berelasi”, yang dimaksud 224 regarding “Related Party Disclosure”, the meaning of a related
dengan pihak yang berelasi adalah orang atau entitas yang berelasi party is a person or entity that is related to a reporting entity as follow:
dengan entitas pelapor sebagai berikut:
1. Orang atau anggota keluarga terdekat mempunyai relasi 1. Person or close family members who relate to a reporting entity if 851
dengan entitas pelapor jika orang tersebut : that person:
a) Memiliki pengendalian atau pengendalian bersama atas a) Has control or joint control over the reporting entity;
entitas pelapor;
b) Memiliki pengaruh signifikan atas entitas pelapor; atau b) Has significant influence over the reporting entity; or
c) Kedua entitas tersebut adalah ventura bersama dari pihak c) Both entities are joint ventures of the same third party.
ketiga yang sama.
2. Suatu entitas berelasi dengan entitas pelapor jika memenuhi 2. An entity who is relate to a reporting entity if it meets one of the
salah satu hal berikut : following :
a) Entitas dan entitas pelapor adalah anggota dari Perusahaan a) Entity and the reporting entity are members of the same
yang sama (artinya entitas induk, entitas anak, dan entitas company (ie parent, subsidiary and fellow subsidiary who is
anak berikutnya terkait dengan entitas lain). relate to others).
b) Satu entitas adalah entitas asosiasi atau ventura bersama b) One entity is an associate or joint venture of other entity (or
dari entitas lain (atau entitas asosiasi atau ventura bersama an associate or joint venture entity of a member of the
yang merupakan anggota suatu Perusahaan, yang mana Company, which the other entity is a member).
entitas lain tersebut adalah anggotanya).
c) Kedua entitas tersebut adalah ventura bersama dari pihak c) Both entities are joint ventures of the same third party.
ketiga yang sama.
d) Satu entitas adalah ventura bersama dari entitas ketiga dan d) An entity is a joint venture of third entity and other entity
entitas yang lain adalah entitas asosiasi dari entitas ketiga. that is an associate entity of the third entity.
e) Entitas tersebut adalah suatu program imbalan pasca kerja e) The entity is a post-employment benefit program for the
untuk imbalan kerja dari salah satu entitas pelapor atau working benefit from one of reporting entity either or an
entitas yang terkait dengan entitas pelapor. Jika entitas entity that is relate to the reporting entity. If the reporting
pelapor adalah entitas program tersebut, maka entitas entity is the program entity, then sponsoring entity are also
sponsor juga berelasi dengan entitas pelapor. related to the reporting entity.
f) Entitas yang dikendalikan atau dikendalikan bersama oleh f) Entities controlled or jointly controlled by a person identified
orang yang diidentifkasi dalam huruf (a). in (a)
g) Orang yang diidentifikasi dalam huruf (a) (i) memiliki g) A person identified in subparagraph (a) (i) has that has
pengaruh signifikan atas entitas atau personil manajemen significant influence over the entity or key management
kunci entitas (atau entitas induk dari entitas). personnel of the entity (or a parent of the entity).
- 30 -
Laporan Keuangan
Financial Report
Page 852
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
y. Transaksi dengan Pihak-pihak Berelasi (Lanjutan) y. Transactions with Related Parties (Lanjutan)
Semua transaksi yang signifikan dengan pihak-pihak berelasi, baik All significant transactions with related parties, both of which are made
yang dilakukan dengan syarat dan kondisi yang sama dengan pihak under terms and conditions similar to third parties or otherwise
ketiga ataupun tidak diungkapkan dalam catatan atas laporan disclosed in the notes to the financial statements.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
keuangan.
z. Laba per Saham z. Earnings per Share
Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 233 Based on Statements of Financial Accounting Standards (PSAK) No.233
tentang "Laba per Saham". Laba usaha dan laba bersih per saham about "Earnings per Share". Operating profit and net income per share
dihitung dengan membagi laba usaha dan laba bersih dengan jumlah are calculated by dividing operating profit and net income with
rata-rata tertimbang dari jumlah saham Bank yang beredar pada weighted average amount from total outstanding shares of the Bank in
tahun yang bersangkutan. the relevant year.
aa. Segmen Operasi aa. Operating Segments
Segmen operasi adalah suatu komponen dari entitas: An operating segment is a component of the entity:
1. Yang terlibat dalam aktivitas bisnis yang mana memperoleh 1. Those involved in business activities which generate income and
pendapatan dan menimbulkan beban (termasuk pendapatan incur expenses (including income and expenses related to
dan beban terkait dengan transaksi dengan transaksi dengan transactions with transactions with other components of the same
komponen lain dari entitas yang sama); entity);
2. Hasil operasinya dikaji ulang secara reguler oleh pengambil 2. The results of its operations are regularly reviewed by the chief
keputusan operasional untuk membuat keputusan tentang operating decision maker to make decisions about resources to
sumber daya yang dialokasikan pada segmen tersebut dan be allocated to the segment and assess its performance; and
menilai kinerjanya; dan
3. Tersedianya informasi keuangan yang dapat dipisahkan. 3. Availability of discrete financial information.
Sesuai dengan PSAK No. 108 tentang Segmen Operasi, Bank In accordance with PSAK No. 108 concerning Operating Segments, the
852
mengungkapkan, menyajikan, dan menjalankan segmen usaha Bank discloses, presents, and operates a single business segment,
tunggal, yaitu segmen usaha konvensional. Pengambil keputusan namely the conventional business segment. Operational decision-
operasional disesuaikan dengan BPP Kewenangan yang dimiliki oleh makers are aligned with the Authority Approval Board held by the
Bank. Pengambil keputusan operasional tertinggi adalah Direksi Bank. Bank. The highest operational decision-makers are the Bank's Board of
Directors.
ab. PERKARA HUKUM ab. LEGAL CASE
Terdapat sejumlah perkara hukum yang belum selesai sampai dengan There are severals of unresolved legal cases until the date of these
tanggal laporan keuangan ini. Mengingat bahwa proses hukum masih financial statements. Since those legal cases are still in the process,
berlangsung, maka sampai saat ini belum dapat ditentukan jumlah therefore the Bank has not been able to determine possible losses that
kerugian yang mungkin timbul. Namun, Manajemen berkeyakinan might arise. However, Management believes that there are no
bahwa tidak terdapat kerugian signifikan yang mungkin timbul dari significant losses that might arise from those legal cases.
sejumlah perkara hukum tersebut.
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF ESTIMATES AND JUDGEMENTS
a. Sumber Utama atas Ketidakpastian Estimasi a. The Main Source of Uncertainty Estimation
a.1. Cadangan kerugian penurunan nilai aset keuangan a.1. Allowance for impairment losses of financial assets
Evaluasi atas kerugian penurunan nilai aset keuangan yang Financial assets measured for at amortized cost are evaluated for
diukur pada biaya perolehan diamortisasi dijelaskan pada impairment on a basis described in Note 2n.
Catatan 2n.
Cadangan kerugian penurunan nilai terkait dengan pihak lawan The specific counterparty component of the total allowances for
spesifik dalam seluruh cadangan kerugian penurunan nilai impairment applies to claims evaluated individually for
dibentuk atas tagihan yang penurunan nilainya dievaluasi secara impairment and is based upon management’s best estimate of
individual berdasarkan estimasi terbaik manajemen atas nilai the present value of the cash flows that are expected to be
tunai arus kas yang diharapkan akan diterima. Dalam received. In estimating these cash flows, management makes
mengestimasi arus kas ini, manajemen membuat pertimbangan judgments about the counterparty’s financial situation and the
mengenai kondisi keuangan dari pihak lawan dan nilai bersih net realizable value of any underlying collateral. Each impaired
yang dapat direalisasi dari agunan yang diterima. Setiap aset asset is assessed on its merits, and the workout strategy and
yang mengalami penurunan nilai dievaluasi, dan strategi estimate of cash flows considered recoverable are independently
penyelesaian serta estimasi arus kas yang dapat diperoleh approved by the Risk Unit.
disetujui secara independen oleh Unit Risiko.
- 31 -
2025 Laporan Tahunan
Annual Report
Page 853
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN (Lanjutan) 3. USE OF ESTIMATES AND JUDGEMENTS (Continued)
a. Sumber Utama atas Ketidakpastian Estimasi (Lanjutan) a. The Main Source of Uncertainty Estimation (Continued)
a.1. Cadangan kerugian penurunan nilai aset keuangan (Lanjutan) a.1. Allowance for impairment losses of financial assets (Continued)
Evaluasi cadangan kerugian penurunan nilai secara kolektif Collectively assessed impairment allowances cover credit losses
meliputi kerugian kredit yang melekat pada portofolio tagihan inherent in portfolios of claims with similar economic
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dengan karakteristik ekonomi yang serupa ketika terdapat bukti characteristics when there is objective evidence to suggest that
obyektif bahwa telah terjadi penurunan nilai tagihan dalam they contain impaired claims, but the individual impaired items
portofolio tersebut namun penurunan nilai secara individu cannot yet be identified. In assessing the need for collective loan
belum dapat diidentifikasi. Dalam menentukan perlunya loss allowances, management considers factors such as credit
pembentukan cadangan kerugian penurunan nilai kredit secara quality, portfolio size, credit concentrations, and economic factors.
kolektif, manajemen mempertimbangkan faktor-faktor seperti In order to estimate the required allowance, assumptions are
kualitas kredit, besarnya portofolio, konsentrasi kredit dan faktor- made to define the way inherent losses are modeled and to
faktor ekonomi. Dalam mengestimasi cadangan yang determine the required input parameters, based on historical
diperlukan, asumsi-asumsi dibuat untuk menentukan model experience and current economic conditions. The accuracy of the
kerugian bawaan dan untuk menentukan parameter input yang allowances calculated depends on how well the estimated future
diperlukan, berdasarkan pengalaman historis dan kondisi cash flows are determined for specific counterparty allowances
ekonomi saat ini. Ketepatan dari cadangan yang dihitung ini and the model assumptions and parameters used in determining
tergantung pada seberapa tepat estimasi arus kas masa depan collective allowances.
untuk menentukan cadangan individual serta asumsi model dan
parameter yang digunakan dalam menentukan penyisihan
kolektif.
a.2. Penentuan nilai wajar a.2. Determination fair value
Dalam menentukan nilai wajar atas aset keuangan dan liabilitas The determination of fair value for financial assets and financial
keuangan dimana tidak terdapat harga pasar yang dapat liabilities for which there is no observable market price requires
diobservasi, Perseroan harus menggunakan teknik penilaian the use of valuation techniques as described in Note 2e.4 .
seperti dijelaskan pada Catatan 2e.4.
853
Untuk instrumen keuangan yang jarang diperdagangkan dan For financial instruments that trade infrequently and have little
tidak memiliki harga yang transparan, nilai wajarnya menjadi price transparency, fair value is less objective, and requires varying
kurang obyektif dan karenanya, membutuhkan tingkat degrees of judgment depending on liquidity, concentration,
pertimbangan yang beragam, tergantung pada likuiditas, uncertainty of market factors, pricing assumptions and other risks
konsentrasi, ketidakpastian faktor pasar, asumsi penentuan affecting the specific instrument.
harga, dan risiko lainnya yang mempengaruhi instrumen
tertentu.
a.3. Liabilitas Imbalan Paska kerja a.3. Liabilities On Employee Post Benefit
Liabilitas imbalan paska kerja ditentukan berdasarkan Liabilities on empoyee post benefit are determined based on actuarial
perhitungan dari aktuarial. Perhitungan aktuaria mengunakan calculations. Actuarial calculations use assumptions such as discount
asumsi-asumsi seperti tingkat diskonto, tingkat pengembalian rates, investment return rates, salary increase rates, mortality rates,
investasi, tingkat kenaikan gaji, tingkat kematian, tingkat resignation rates, and others. The recorded value of the Bank's
pengunduran diri dan lain-lain. Nilai tercatat atas estimasi estimated post-employment benefit liabilities as of December 31, 2025
liabilitas imbalan pasca-kerja Bank pada tanggal 31 Desember and 2024 amounted to IDR 171,117,146,000 and IDR 151,319,308,000,
2025 dan 2024 masing-masing sebesar Rp 171.117.146.000 dan respectively. More detailed explanations are disclosed in (Note 23).
Rp 151.319.308.000,- Penjelasan lebih rinci diungkapkan dalam
(Catatan 23)
b. Pertimbangan akuntansi yang penting dalam menerapkan b. Critical accounting judgments in applying the Company‘s accounting
kebijakan akuntansi Perseroan policies
Pertimbangan akuntansi yang penting dalam menerapkan kebijakan Critical accounting judgments made in applying the Bank accounting
akuntansi Bank meliputi: policies include :
b.1. Penilaian instrumen keuangan b.1. Valuation of financial instruments
Kebijakan akuntansi Perseroan untuk pengukuran nilai wajar The Company’s accounting policy on fair value measurements is
dibahas pada Catatan 2e.4. Informasi mengenai nilai wajar dari discussed in Note 2e.4. Information about fair value of financial
instrumen keuangan diungkapkan pada Catatan 34 b. instruments is disclosed in Note 34 b.
- 32 -
Laporan Keuangan
Financial Report
Page 854
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN (Lanjutan) 3. USE OF ESTIMATES AND JUDGEMENTS (Continued)
b. Pertimbangan akuntansi yang penting dalam menerapkan b. Critical accounting judgments in applying the Company‘s accounting
kebijakan akuntansi Perseroan (Lanjutan) policies (Continued)
Kebijakan akuntansi Perseroan memberikan keleluasaan untuk The Company’s accounting policies provide scope for financial
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
menetapkan aset dan liabilitas keuangan ke dalam berbagai assets and liabilities to be designated on inception into different
kategori pada saat pengakuan awal sesuai dengan standar accounting categories in certain circumstances:
akuntansi yang berlaku berdasarkan kondisi tertentu:
- Dalam mengklasifikasikan aset keuangan dan liabilitas - In classifying financial assets and financial liabilities as
keuangan ke dalam kelompok “diperdagangkan”, Perseroan “trading” group, the Company has determined that they
telah menetapkan bahwa aset dan liabilitas keuangan meet definition of trading assets and liabilities as set out in
tersebut sesuai dengan definisi aset dan liabilitas dalam Note 2e .
kelompok diperdagangkan yang dijabarkan pada Catatan
2e.
- Dalam mengklasifikasikan investasi pada surat berharga sebagai - In classifying investment in Obligations as “measured at
“diukur pada biaya perolehan”, Perseroan telah menetapkan acquisition cost”, the Company has determined that they
bahwa investasi tersebut telah memenuhi persyaratan klasifikasi meet the requirements of such classification as set out in
sebagaimana dijabarkan dalam Catatan 2k. Note 2k .
854
- 33 -
2025 Laporan Tahunan
Annual Report
Page 855
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS 4. CASH
Akun ini terdiri dari : This account consists of :
2025 2024
Kas 177.230.141.000 192.709.404.900 Cash
Kas pada ATM 92.009.050.000 89.917.500.000 Cash in ATM
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jumlah 269.239.191.000 282.626.904.900 Total
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNT IN BANK INDONESIA
Akun ini terdiri dari : This account consists of :
2025 2024
Giro pada Bank Indonesia 1.010.341.256.069 1.318.684.286.711 Current account in Bank Indonesia
BI FAST 32.447.056.251 81.870.427.915 BI FAST
Jumlah 1.042.788.312.320 1.400.554.714.626 Total
Giro wajib minimum yang ditetapkan oleh Bank Indonesia pada tanggal The minimum reserve requirements set by Bank Indonesia as of December
31 Desember 2025 dan 2024 masing-masing menggambarkan 10,43% 31, 2025 and 2024 represent 10,43% and 11,65% of the total third party
dan 11,65% dari jumlah dana pihak ketiga yang dihimpun oleh Bank atau funds collected by the Bank or Rp 872,202,000,000,- and Rp.
masing-masing sebesar Rp 872.202.000.000,- dan Rp. 1.096.415.000.000,- 1,096,415,000,000,-respectively.
Giro pada Bank Indonesia telah dihitung berdasarkan PADG No Current accounts at Bank Indonesia have been calculated based on PADG
24/8/PADG/2022 tentang Perubahan Kedelapan atas PADG No. No. 24/8/PADG/2022 concerning the Eighth Amendment to PADG No.
20/10/PADG/2018. Berdasarkan peraturan tersebut GWM dalam rupiah 20/10/PADG/2018. According to this regulation, the reserve requirement in
ditetapkan sebesar menjadi 7,5% (mulai berlaku 01 Juni 2022), dengan rupiah is set at 7.5% (effective from June 1, 2022), with the following
ketentuan sebagai berikut: provisions:
a. Secara harian sebesar 0%; dan a. On a daily basis, 0%; and
b. Secara rata-rata untuk: b. On average for:
- Tahap pertama sebesar 7,5% - The first stage of 7.5%
- Tahap kedua sebesar 9% - The second stage of 9%
6. GIRO PADA BANK LAIN
Akun ini terdiri dari :
6. CURRENT ACCOUNT IN ANOTHER BANK
This account consists of :
855
Bank Umum 2025 2024 Commercial Banks
a. Bank pemerintah a. Government bank
PT Bank Mandiri (Persero), Tbk 121.879.090 117.937.225 PT Bank Mandiri (Persero), Tbk
PT Bank Tabungan Negara (Persero) Tbk 970.000 - PT Bank Tabungan Negara (Persero) Tbk
PT Bank Rakyat Indonesia (Persero), Tbk 167.779.245 250.721.604 PT Bank Rakyat Indonesia (Persero), Tbk
PT Bank Negara Indonesia (Persero), Tbk 269.990.896 400.279.069 PT Bank Negara Indonesia (Persero), Tbk
Sub jumlah 560.619.231 768.937.898 Sub total
b. Bank Swasta Devisa b. Private Foreign Exchange Bank
PT Bank Mega, Tbk 64.886.656 7.796.747.781 PT Bank Mega, Tbk
PT Bank Maybank Indonesia, Tbk - 151.669.359 PT Bank Maybank Indonesia, Tbk
PT Bank Central Asia Tbk 1.543.200 208.010.000 PT Bank Central Asia Tbk
Sub jumlah 66.429.856 8.156.427.140 Sub total
Jumlah 627.049.087 8.925.365.038 Total
Dikurangi Cadangan Kerugian Allowance for
Penurunan Nilai (CKPN) - (10.515.669) Impairment Losses
Jumlah 627.049.087 8.914.849.369 Total
Berdasarkan hubungan dengan PT Bank SulutGo pada 31 Desember 2025 Based on the relationship with PT Bank SulutGo as of December 31, 2025
dan 2024 adalah sebagai berikut: and 2024, it is as follows:
2025 2024
Pihak-pihak berelasi : Related parties :
PT Bank Mega, Tbk 64.886.656 7.796.747.781 PT Bank Mega, Tbk
Sub jumlah 64.886.656 7.796.747.781 Sub total
Pihak ketiga : Third party :
PT Bank Mandiri (Persero), Tbk 121.879.090 117.937.225 PT Bank Mandiri (Persero), Tbk
PT Bank Tabungan Negara (Persero) Tbk 970.000 - PT Bank Tabungan Negara (Persero) Tbk
PT Bank Rakyat Indonesia (Persero), Tbk 167.779.245 250.721.604 PT Bank Rakyat Indonesia (Persero), Tbk
PT Bank Negara Indonesia (Persero), Tbk 269.990.896 400.279.069 PT Bank Negara Indonesia (Persero), Tbk
PT Bank Maybank Indonesia, Tbk - 151.669.359 PT Bank Maybank Indonesia, Tbk
PT Bank Central Asia Tbk 1.543.200 208.010.000 PT Bank Central Asia Tbk
Sub jumlah 562.162.431 1.128.617.257 Sub total
Dikurangi Cadangan Kerugian Less Allowance for
Penurunan Nilai (CKPN) - (10.515.669) Impairment Losses
Jumlah 627.049.087 8.914.849.369 Total
- 34 -
Laporan Keuangan
Financial Report
Page 856
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. GIRO PADA BANK LAIN (Lanjutan) 6. CURRENT ACCOUNT IN ANOTHER BANK (Continued)
Suku bunga rata-rata per tahun giro masing-masing sebesar 1,5%-1,9% The average annual interest rate for current account respectively 1.5%-1.9%
pada tanggal 31 Desember 2025 dan 2024. on December 31, 2025, and 2024.
Seluruh giro pada bank lain pada tanggal 31 Desember 2025 dan 2024 All Current accounts in other banks on December 31, 2025, and 2024 are
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
digolongkan sebagai lancar. classified as current.
7. PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN 7. PLACEMENTS IN BANK INDONESIA AND OTHER BANKS
Akun ini terdiri dari : This account consists of :
a. Klasifikasi penempatan pada bank lain berdasarkan jenis penempatan a. Classification of placements in other banks based on the type of
: placement:
2025 2024
Pihak Ketiga : Third parties
Pasar uang antar bank Interbank call money
PT Bank Pan Indonesia, Tbk 350.000.000.000 150.000.000.000 PT Bank Pan Indonesia, Tbk
Bank Indonesia Intervensi dan Bank Indonesia Intervention -
term Deposit Bank Indonesia- Bank Indonesia deposit term
setelah dikurangi bunga yang belum - net of unamortized interest -
diamortisasi sebesar Rp 0, pada - amounting to Rp 0.-
tanggal 31 Desember 2025 dan 2024 454.468.000.000 - on December 31, 2025, and 2024
Jumlah 804.468.000.000 150.000.000.000 Total
b. Klasifikasi penempatan pada bank lain berdasarkan bank : b. Classification of placement in other bank based on Bank :
2025 2024
Pihak Ketiga Third parties
Pasar uang antar bank Interbank call money
PT Bank Negara Indonesia (Persero) Tbk - 150.000.000.000 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Pan Indonesia, Tbk 350.000.000.000 - PT Bank Pan Indonesia, Tbk
Bank Indonesia Intervensi 454.468.000.000 - Bank Indonesia Intervention
Jumlah 804.468.000.000 150.000.000.000 Total
856 c. Klasifikasi penempatan pada Bank lain berdasarkan kolektibilitas. c. Classification of placement in other banks based on collectibility.
Suku bunga rata-rata per tahun giro tanggal 31 Desember 2025 dan The average annual interest rate of current accounts as of December
2024 masing-masing 1,50%. Seluruh penempatan pada Bank lain 31, 2025 and 2024 is 1.50%. All placements in other banks as of
pada tanggal 31 Desember 2025 dan 2024 digolongkan sebagai December 31, 2025 and 2024 are classified as current.
lancar.
8. SURAT-SURAT BERHARGA 8. MARKETABLE SECURITIES
Akun ini terdiri dari : This account consists of :
a. Klasifikasi surat-surat berharga berdasarkan jenis surat a. Classification of marketable securities based on the type of
berharga : securities :
2025 2024
Pemerintah Republik Indonesia - The Government of Republic Indonesia -
Seri FR 045 9.477.405.771 9.431.475.871 Series FR 045
Pemerintah Republik Indonesia - The Government of Republic Indonesia -
PBS 005 18.524.692.280 18.439.407.624 PBS 005
Pemerintah Republik Indonesia - The Government of Republic Indonesia -
Seri FR 059 119.958.464.163 120.083.633.002 Series FR 059
Pemerintah Republik Indonesia - The Government of Republic Indonesia -
Seri FR 098 25.461.629.533 25.498.669.493 Series FR 098
Pemerintah Republik Indonesia - The Government of Republic Indonesia -
Seri FR 064 227.630.343.612 29.614.147.361 Series FR 064
Pemerintah Republik Indonesia - The Government of Republic Indonesia -
Seri FR 062 31.909.791.549 31.720.192.274 Series FR 062
Pemerintah Republik Indonesia - The Government of Republic Indonesia -
Sukuk PBS 004 36.349.240.760 36.021.355.149 Sukuk PBS 004
Pemerintah Republik Indonesia - The Government of Republic Indonesia -
Seri FR 095 49.162.091.168 48.842.846.154 Series FR 095
Pemerintah Republik Indonesia - The Government of Republic Indonesia -
Seri FR 074 49.454.478.093 49.372.164.948 Series FR 074
Pemerintah Republik Indonesia - The Government of Republic Indonesia -
Seri FR 058 48.975.061.535 49.417.002.781 Series FR 058
Jumlah dipindahkan 616.903.198.464 418.440.894.657 Transferred amount
- 35 -
2025 Laporan Tahunan
Annual Report
Page 857
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. SURAT-SURAT BERHARGA (lanjutan) 8. MARKETABLE SECURITIES (Continued)
Akun ini terdiri dari : This account consists of :
a. Klasifikasi surat-surat berharga berdasarkan jenis surat a. Classification of marketable securities based on the type of
berharga : securities :
2025 2024
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jumlah Pindahan 616.903.198.464 418.440.894.657 Number of Transfers
Pemerintah Republik Indonesia - The Government of Republic Indonesia -
Seri FR 081 - 50.054.101.749 Series FR 081
Pemerintah Republik Indonesia - The Government of Republic Indonesia -
Seri FR 056 50.574.405.987 51.387.034.612 Series FR 056
Jumlah Obligasi 667.477.604.451 519.882.031.018 Total- Bonds
Sekuritas Rupiah Bank Indonesia 1.907.607.028.507 1.333.394.614.758 Bank Indonesia Rupiah Securities
Jumlah Sekuritas Rupiah Bank Indonesia 1.907.607.028.507 1.333.394.614.758 Total Bank Indonesia Rupiah Securities
Jumlah Surat Berharga yang Total Marketable Securities -
Dimiliki Hingga Jatuh Tempo 2.575.084.632.958 1.853.276.645.776 Held to Maturity
b. Klasifikasi surat-surat berharga berdasarkan jatuh tempo dan suku b. Classification of marketable securities based on maturity date and
bunga. interest rate.
Suku Bunga per Tahun
Penerbit / Issuer Jenis / Type / Interest Rate per Jatuh Tempo / Due Date
Biaya perolehan diamortisasi (Amortized cost):
Pemerintah Negara Republik Indonesia / 15 Mei 2037 /
Government of the Republic Indonesia FR 0045 9,75% May 15, 2037
Pemerintah Negara Republik Indonesia / 15 Agustus 2032 /
Government of the Republic Indonesia FR 0074 7,50% August 15, 2032
Pemerintah Negara Republik Indonesia / 15 Juni 2032 /
Government of the Republic Indonesia FR 0058 7,25% June 15, 2032
Pemerintah Negara Republik Indonesia / 15 Mei 2027 /
Government of the Republic Indonesia FR 0059 7,00% May 15, 2027
857
Pemerintah Negara Republik Indonesia / 15 April 2042 /
Government of the Republic Indonesia FR 0062 6,38% April 15, 2042
Pemerintah Negara Republik Indonesia / 15 Mei 2028 /
Government of the Republic Indonesia FR 0064 6,13% May 15, 2028
Pemerintah Negara Republik Indonesia / 15 Februari 2037 /
Government of the Republic Indonesia PBS 004 6,10% February 15, 2037
Pemerintah Negara Republik Indonesia / 15 April 2043 /
Government of the Republic Indonesia PBS 005 6,75% April 15, 2043
Pemerintah Negara Republik Indonesia / 15 Juni 2038 /
Government of the Republic Indonesia FR 0098 7,12% June 15, 2038
Pemerintah Negara Republik Indonesia / 15 Sept 2026 /
Government of the Republic Indonesia FR 0056 8,37% Sept 15, 2026
Pemerintah Negara Republik Indonesia / 15 Agust 2028 /
Government of the Republic Indonesia FR 0095 6,37% Agust 15, 2028
Pemerintah Negara Republik Indonesia / 2 Januari 2026 /
Government of the Republic Indonesia SRBI 7,24% January 2, 2026
Pemerintah Negara Republik Indonesia / 6 Febuari 2026 /
Government of the Republic Indonesia SRBI 6,50% February 6, 2026
Pemerintah Negara Republik Indonesia / 6 Maret 2026 /
Government of the Republic Indonesia SRBI 6,40% March 6, 2026 /
Pemerintah Negara Republik Indonesia / 14 Oktober 2026
Government of the Republic Indonesia SRBI 6,75% October 14, 2026
Pemerintah Negara Republik Indonesia / 2 January 2026 /
Government of the Republic Indonesia SRBI 7,24% January 2, 2026
c. Klasifikasi penempatan pada bank lain berdasarkan kolektibilitas. c. Classification of placement in other bank based on collectibility
Seluruh penempatan pada surat-surat berharga pada tanggal-tanggal All placements of securities on December 31, 2025 and 2024 were
31 Desember 2025 dan 2024 digolongkan sebagai lancar. classified as current.
d. Klasifikasi surat berharga berdasarkan sisa umur sampai dengan d. Classification of Marketable Securities based on remaining period to
jatuh tempo : maturity date:
2025 2024
Kurang dari 1 tahun 1.958.181.434.494 1.383.448.716.507 Less than 1 year
1 - 5 tahun 396.750.898.943 249.927.661.129 1-5 year
Lebih dari 5 tahun 220.152.299.521 219.900.268.140 More than 5 year
Jumlah 2.575.084.632.958 1.853.276.645.776 Total
- 36 -
Laporan Keuangan
Financial Report
Page 858
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. SURAT BERHARGA YANG DIJUAL DENGAN JANJI DIBELI KEMBALI 9. SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (REPO)
(Lanjutan) (Continue)
Akun ini terdiri dari : This account consists of :
a. Klasifikasi surat berharga yang dijual dengan janji dibeli a. Classification of Securities sold under agreements to repurchase
kembali (REPO)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2025 2024
Surat berharga yang dijual dengan Securities sold under agreements to
janji dibeli kembali kepada bank Indonesia - 292.963.494.750 repurchase to bank Indonesia
Surat berharga yang dijual dengan Securities sold under agreements to
janji dibeli kembali kepada bank lain 148.722.658.207 - repurchase to other bank
Jumlah 148.722.658.207 292.963.494.750 Total
Dikurangi Cadangan Kerugian Less Allowance for
Penurunan Nilai (CKPN) - - Impairment Losses
Jumlah 148.722.658.207 292.963.494.750 Total
b. Klasifikasi surat berharga yang dijual dengan janji dibeli kembali b. Classification of Repo based on maturity and interest rates
berdasarkan jatuh tempo dan suku bunga
Jenis / Harga / Harga RR SUN Jatuh Tempo
Type Price Haircut Price RR SUN Maturity
ISDR020525364S 97,511% 0,00% 97,630% 06 Januari 2025
ISDR020525364S 97,511% 0,00% 97,630% 06 Januari 2025
ISDR020525364S 97,390% 0,00% 97,629% 06 Januari 2025
ISDR020022634S 99,662% 0,00% 99,662% 05 Januari 2026
Adapun PT Bank Tabungan Negara (Persero), Tbk yang menjadi As for PT Bank Tabungan Negara (Persero), Tbk, which serves as the
conterparty untuk transaksi Repo pada tanggal 31 Desember 2025 counterparty for the repo transaction on December 31, 2025, and Bank
858
dan Bank Indonesia yang menjadi conterparty untuk transaksi repo Indonesia, which serves as the counterparty for the repo transaction on
pada tanggal 31 Desember 2024. December 31, 2024.
Seluruh penempatan pada surat berharga yang dijual dengan janji All placements in securities sold under agreements to repurchase as of
dibeli kembali pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 are classified as current.
digolongkan sebagai lancar.
10. TAGIHAN ATAS SURAT BERHARGA DENGAN JANJI UNTUK DIJUAL 10. RECEIVABLES FROM SECURITIES WITH AGREEMENTS FOR RESALE
KEMBALI DAN TAGIHAN ATAS SURAT BERHARGA DENGAN JANJI ( REVERSE REPO )
UNTUK DIBELI KEMBALI
Akun ini terdiri dari : This account consists of :
a. Klasifikasi tagihan atas surat berharga dengan janji dijual a. Classification of Reverse Repo
kembali
2025 2024
Reverse Repo Kepada Bank Lain 1.462.269.067.500 447.604.917.000 Reverse Repo To Other Bank
Jumlah 1.462.269.067.500 447.604.917.000 Total
b. Klasifikasi tagihan atas surat berharga dengan janji dijual kembali b. The classification of bills on securities with a repurchase agreement
terdiri dari: consists of:
2025 2024
FR 0102 293.511.204.000 - FR 0102
FR 0056 205.617.566.000 - FR 0056
FR 0082 153.602.157.000 - FR 0082
FR 0059 152.228.455.500 - FR 0059
FR 0103 502.901.830.000 - FR 0103
FR 0056 154.407.855.000 - FR 0056
ISDR300525364S - 145.489.455.000 ISDR300525364S
FR0078 - 302.115.462.000 FR0078
Jumlah 1.462.269.067.500 447.604.917.000 Total
Dikurangi Cadangan Kerugian Allowance for
Penurunan Nilai (CKPN) - - Impairment Losses
Jumlah 1.462.269.067.500 447.604.917.000,00 Total
- 37 -
2025 Laporan Tahunan
Annual Report
Page 859
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. TAGIHAN ATAS SURAT BERHARGA DENGAN JANJI UNTUK DIJUAL 10. RECEIVABLES FROM SECURITIES WITH AGREEMENTS FOR RESALE
KEMBALI DAN TAGIHAN ATAS SURAT BERHARGA DENGAN JANJI ( REVERSE REPO ) (Continue)
UNTUK DIBELI KEMBALI (lanjutan)
c. Klasifikasi tagihan atas surat berharga dengan janji dijual kembali c. Classification of Reverse Repo based on maturity and interest rates
berdasarkan jatuh tempo dan suku bunga
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jenis / Harga / Harga RR SUN Jatuh Tempo
Type Price Haircut Price RR SUN Maturity
FR 0078 104,680% 5,00% 100,705% 06 Januari 2025
FR 0078 104,680% 5,00% 100,705% 06 Januari 2025
ISDR300525364S 96,993% 0,00% 96,993% 02 Januari 2025
FR 0102 97,837% 7,50% 102,329% 06 Januari 2026
FR 0056 102,809% 7,50% 102,495% 06 Januari 2026
FR 0082 102,401% 2,00% 105,371% 07 Januari 2026
FR 0059 101,486% 7,50% 102,635% 05 Januari 2026
FR 0103 100,580% 7,50% 104,980% 06 Januari 2026
FR 0056 102,939% 2,00% 102,463% 06 Januari 2026
PT Bank Jawa timur, Tbk dan PT Bank CIMB niaga Tbk, PT Bank PT Bank Jawa Timur, Tbk and PT Bank CIMB Niaga Tbk, PT Bank Negara
Negara Indonesia (Persero) Tbk, dan PT Bank Rakyat Indonesia Indonesia (Persero) Tbk, and PT Bank Rakyat Indonesia (Persero) Tbk,
(Persero), Tbk yang menjadi counterparty untuk transaksi Reverse which are counterparties for the Reverse Repo transaction on December
Repo pada tanggal 31 Desember 2025. 31, 2025.
Adapun PT. Bank Rakyat Indonesia dan PT. Bank Tabungan Negara As for PT. Bank Rakyat Indonesia and PT. Bank Tabungan Negara, which
yang menjadi counterparty untuk transaksi Reverse Repo pada were the counterparties for the Reverse Repo transactions on December
tanggal 31 Desember 2024. 31, 2024.
Seluruh penempatan pada reverse repo pada tanggal 31 Desember All placements in reverse repos as of December 31, 2025 and 2024 are
2025 dan 2024 digolongkan sebagai lancar. classified as current.
859
11. KREDIT YANG DIBERIKAN 11. LOANS
Akun ini terdiri dari : This account consists of :
2025 2024
Pihak-pihak berelasi : Related parties :
Kredit Konsumtif 29.846.448.956 35.397.151.519 Consumptive Loans
Kredit Investasi Biasa 579.698.331 35.028.775.005 Common Investment Loans
Kredit Investasi KUR 2.035.989.207 1.841.496.738 KUR Investment Loans
Kredit Modal Kerja KUR 654.681.506 484.341.212 KUR Working Capital Loans
Kredit Modal Kerja Rekening Koran - 7.927.662.695 Current Account Working Capital Loans
Kredit Modal Kerja Biasa 174.999.998 930.208.332 Common Working Capital Loans
Sub-jumlah 33.291.817.998 81.609.635.501 Sub total
Dikurangi : Cadangan Kerugian Less of Allowance for Impairment Loss -
Penurunan Nilai - Pihak-pihak berelasi (169.410.820) (950.823.235) Related parties
Jumlah kredit yang diberikan - Total loans -
33.122.407.178 80.658.812.266
pihak-pihak berelasi - bersih related parties - net
Pihak ketiga : Third party :
Kredit Modal Kerja Biasa 99.068.192.219 116.525.217.546 Common Working Capital Loans
Kredit Modal Kerja Mikro 120.501.909.541 116.044.218.012 Micro Working Capital Loans
Kredit Modal Kerja KUK 11.377.002.511 7.247.156.752 KUK Working Capital Loans
Kredit Modal Kerja Rekening Koran 225.383.921.855 280.967.186.591 Current Account Working Capital Loans
Kredit Modal Kerja KUR 117.549.039.534 117.009.382.871 KUR Working Capital Loans
Kredit Investasi Biasa 410.802.192.201 402.240.845.874 Common Investment Loans
Kredit Investasi Mikro 193.117.953.761 190.593.126.449 Micro Investment Loans
Kredit Investasi KUK 21.583.586.591 14.051.646.676 KUK Investment Loans
Kredit Investasi KUR 127.703.269.792 140.265.154.693 KUR Investment Loans
Kredit Konsumtif 15.379.371.398.050 14.640.869.976.182 Consumptive Loans
Kredit Pemilikan Rumah (KPR) 27.075.158.890 23.239.403.445 Home Ownership Loan (KPR)
Sub jumlah 16.733.533.624.946 16.049.053.315.091 Sub total
Dikurangi : Cadangan Kerugian Less of Allowance for -
Penurunan Nilai - Pihak ketiga (222.623.884.828) (207.909.220.950) Impairment Losses - Third party
Jumlah kredit yang diberikan - Total loans -
16.510.909.740.118 15.841.144.094.141
pihak ketiga - bersih third party - net
Jumlah Kredit yang Diberikan - Bersih 16.544.032.147.296 15.921.802.906.407 Total Loans - Net
- 38 -
Laporan Keuangan
Financial Report
Page 860
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN ( Lanjutan ) 11. LOANS (Continue)
Akun ini terdiri dari : This account consists of :
a. Berdasarkan Sektor Ekonomi a. Based on The Economic Sector
Kredit yang diberikan berdasarkan sektor ekonomi yang mengalami Credit provided based on economic sectors that experience changes in
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
perubahan kolektibilitas dan yang tidak mengalami penurunan collectibility and those that do not experience a decline in collectibility
kolektibilitas adalah sebagai berikut: are as follows:
31 Desember 2025 / December 31, 2025
Tidak Mengalami Mengalami Penurunan
Penurunan kolektibilitas / kolektibilitas/ Loans
Loans not experience a have experienced a
decrease in collectability decrease in collectability Jumlah / Total
Konsumtif 14.558.798.077.981 877.494.927.915 15.436.293.005.896 Comsumptive
Perikanan 19.501.427.428 3.367.556.431 22.868.983.859 Fisheries
Pertanian 90.206.355.348 4.716.692.546 94.923.047.894 Agricultural
Peternakan 53.185.284.735 3.856.014.149 57.041.298.884 Animal Husbandry
Pertambangan 1.113.673.473 157.781.635 1.271.455.108 Mining
Industri 270.329.502.068 12.978.873.515 283.308.375.583 Industry
Listrik dan Air 78.997.818.847 81.942.364 79.079.761.211 Electricity and Water
Konstruksi 10.224.879.666 194.087.560.897 204.312.440.563 Construction
Perdagangan 342.691.885.471 73.844.550.883 416.536.436.353 Trading
Pengangkutan 35.922.450.537 2.411.704.343 38.334.154.880 Transportation
Jasa-Jasa Dunia Usaha 45.039.673.048 4.304.258.135 49.343.931.183 Business Services
Jasa-Jasa Sosial
Kemasyarakatan 76.526.117.092 6.986.434.439 83.512.551.531 Social Community Services
Jumlah kredit yang diberikan 15.582.537.145.693 1.184.288.297.251 16.766.825.442.944 Total loans
Dikurangi : Cadangan Kerugian - Less of - Allowance for -
Penurunan Nilai (23.985.714.916) (198.807.580.732) (222.793.295.648) Impairment Loss
860 Jumlah kredit yang diberikan -
Bersih 15.558.551.430.777 985.480.716.519 16.544.032.147.296
Total Loans - Net
31 Desember 2024 / December 31, 2024
Tidak Mengalami Mengalami Penurunan
Penurunan kolektibilitas / kolektibilitas/ Loans
Loans not experience a have experienced a
decrease in collectability decrease in collectability Jumlah / Total
Konsumtif 14.519.375.023.864 180.131.507.281 14.699.506.531.145 Comsumptive
Perikanan 22.461.854.362 3.428.422.042 25.890.276.404 Fisheries
Pertanian 77.223.787.703 3.657.098.553 80.880.886.256 Agricultural
Peternakan 50.230.105.133 3.164.578.067 53.394.683.200 Animal Husbandry
Pertambangan 44.112.314.619 219.301.733 44.331.616.352 Mining
Industri 256.188.880.075 13.151.574.604 269.340.454.679 Industry
Listrik dan Air 91.664.760.718 81.942.364 91.746.703.082 Electricity and Water
Konstruksi 12.590.946.973 199.124.456.330 211.715.403.303 Construction
Perdagangan 390.879.885.818 64.941.815.884 455.821.701.702 Trading
Pengangkutan 44.933.246.043 2.513.088.172 47.446.334.215 Transportation
Jasa-Jasa Dunia Usaha 63.775.875.235 4.589.111.112 68.364.986.347 Business Services
Jasa-Jasa Sosial 5.823.007.616 82.223.373.908
76.400.366.292
Kemasyarakatan Social Community Services
Jumlah kredit yang diberikan 15.649.837.046.834 480.825.903.758 16.130.662.950.592 Total loans
Dikurangi : Cadangan Kerugian - Less of - Allowance for -
Penurunan Nilai (25.218.123.894) (183.641.920.291) (208.860.044.185) Impairment Loss
Jumlah kredit yang diberikan -
Total Loans - Net
Bersih 15.624.618.922.940 297.183.983.467 15.921.802.906.407
- 39 -
2025 Laporan Tahunan
Annual Report
Page 861
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN ( Lanjutan ) 11. LOANS (Continue)
Akun ini terdiri dari : This account consists of :
b. Berdasarkan Jenis Kredit b. Based on The Type of Loans
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Berikut ini adalah saldo kredit yang mengalami penurunan The following are credit balances that have experienced a decline in
kolektibilitas dan tidak mengalami penurunan kolektibilitas pada collectibility and those that have not experienced a decline in
tahun berjalan 31 Desember 2025 : collectibility in the current year as of December 31, 2025:
31 Desember 2025 / December 31, 2025
Tidak Mengalami Mengalami Penurunan
Penurunan kolektibilitas / kolektibilitas/ Loans
Loans not experience a have experienced a
decrease in collectability decrease in collectability Jumlah / Total
KI Biasa 351.687.866.244 51.371.651.123 403.059.517.367 KI - Common
KI Kredit Mitra Usaha Kecil - 145.768.631 145.768.631 KI - Small Business Partner Credit
KSU THL - 59.832.385 59.832.385 KSU THL
KI KUK 15.494.999.994 2.360.367.231 17.855.367.225 KI - KUK
KI Mikro 6.944.430 - 6.944.430 KI Micro
KK Biasa 8.790.700.444.731 626.007.652.919 9.416.708.097.651 KK - Common
KK KPR Bank Sulut - 234.077.510 234.077.510 KK - KPR Bank Sulut
KK Lainnya 448.181.995.716 13.045.377.278 461.227.372.994 Other KK
KMK Biasa 6.837.710.143 17.834.998.940 24.672.709.083 KMK - Common
KMK KUK 9.033.515.600 2.343.486.911 11.377.002.511 KMK - KUK
KMK Mikro 123.944.402 57.598.006 181.542.408 KMK - Micro
KMK - Linkage Angsuran 31.893.164.986 - 31.893.164.986 KMK - Installment Linkage
KMK Rekening Koran Biasa 21.194.618.671 33.808.826.002 55.003.444.673 KMK - General Bank Statement
KMK Rekening Koran Kontraktor 6.565.635.714 163.814.841.468 170.380.477.182 KMK - Contractor Bank Statement
KMK Agunan Deposito 38.816.404.552 - 38.816.404.552 KMK - Deposit Guarantee
KUR Mikro Investasi 44.294.303.224 5.111.048.790 49.405.352.013 KUR - Investment Micro
KUR Mikro Modal Kerja
KUR Kecil Investasi
57.527.929.207
73.297.387.185
4.398.796.446
7.036.519.802
61.926.725.652
80.333.906.986
KUR - Micro Working Capital
KUR - Investment Retail
861
KUR Kecil Modal Kerja 52.395.006.788 3.881.988.600 56.276.995.388 KUR - Working Capital Retail
KK Cash Collateral 2.586.133.318 - 2.586.133.318 KK - Cash Collateral
KK Pensiunan PNS 1.355.043.815.325 47.185.460.908 1.402.229.276.233 KK - Pension of PNS
Kredit Konsumtif Umum 58.584.887.738 5.521.249.907 64.106.137.645 General Consumer Credit
KK Pejabat Publik 300.631.434.269 28.868.276.200 329.499.710.469 KK - Public Officials
KMK Kecil Sejahtera - 50.368.482 50.368.482 KMK - Prosperous Small
KPNS Pra Purnabakti 2.118.933.686.553 130.763.833.531 2.249.697.520.084 KPNS Pra Purnabakti
KSU Perseorangan Umum 627.403.910 227.254.844 854.658.754 KSU - General Individual
KSU Untuk Tokoh Lembaga 82.553.270.776 813.887.223 83.367.157.999 KSU for Figure in Institution
KI Lembaga Agama 8.270.181.997 52.191.168 8.322.373.165 KI Religious Institutions
KMK Mikro Sejahtera - 2.205.300.501 2.205.300.501 KMK - Prosperous Micro
KI Mikro Sejahtera - 958.771.232 958.771.232 KI - Prosperous Micro
KI Kecil Sejahtera - 8.359.256 8.359.256 KI - Prosperous Small
KPNS Pra THT 15.969.800.000 1.070.490.309 17.040.290.309 KPNS Pra THT
KMK Kredit Usaha Pegawai - 33.913.596 33.913.596 KMK - Employee Business Credit
KPR Sejahtera FLPP 20.021.508.696 897.486.012 20.918.994.708 KPR Sejahtera FLPP
KMK Kredit Mitra Pegawai 112.644.481.470 4.432.625.745 117.077.107.215 KMK Employee Partner Credit
KK PPPK 1.327.954.888.135 22.362.674.102 1.350.317.562.237 KK PPPK
KPNS PP VERTIKAL 228.977.436 - 228.977.436 KPNS PP VERTIKAL
KPBS Pra Purnabakti 30.493.836.479 437.374.785 30.931.211.264 KPBS Pra Purnabakti
KUR Super Mikro Investasi 236.491.583 26.255.234 262.746.817 KUR Super Micro Investment
KUR Super Mikro Modal Kerja 901.500.234 86.090.701 987.590.935 KUR Super Micro Working Capital
KMK Standby Loan Kontraktor 2.100.000.000 - 2.100.000.000 KMK Contractor Standby Loan
KMK Properti 1.727.000.000 - 1.727.000.000 KMK Property
Kredit Holyland dan Umroh 363.908.227 - 363.908.227 Holyland and umrah loan
KI Agunan Tunai 3.564.076.855 18.373.880 3.582.450.735 KI Cash Collateral
KI Kredit Mitra Pegawai 185.125.904.434 6.755.227.592 191.881.132.026 KI Employee Partner Credit
KPR MLT 2.893.694.361 - 2.893.694.361 KPR MLT
PRP MLT 2.374.378.731 - 2.374.378.731 PRP MLT
PUMP MLT 654.013.580 - 654.013.580 PUMP MLT
Jumlah kredit yang diberikan 15.582.537.145.693 1.184.288.297.251 16.766.825.442.944 Total Loans
Dikurangi : Cadangan Kerugian - Less of Allowance for -
Penurunan Nilai (23.985.714.916) (198.807.580.732) (222.793.295.648) Impairment Loss
Jumlah Kredit yang
15.558.551.430.777 985.480.716.519 16.544.032.147.296 Total Loans - Net
Diberikan - Bersih
- 40 -
Laporan Keuangan
Financial Report
Page 862
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN ( Lanjutan ) 11. LOANS (Continue)
b. Berdasarkan Jenis Kredit (Lanjutan) b. Based on The Type of Loans (Continue)
Berikut ini adalah saldo kredit yang mengalami penurunan The following are credit balances that have experienced a decline in
kolektibilitas dan tidak mengalami penurunan kolektibilitas pada collectibility and those that have not experienced a decline in
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
tahun berjalan 31 Desember 2024 : collectibility as of December 31, 2024:
31 Desember 2024 / December 31, 2024
Tidak Mengalami Mengalami Penurunan
Penurunan kolektibilitas / kolektibilitas/ Loans
Loans not experience a have experienced a
decrease in collectability decrease in collectability Jumlah / Total
KI Biasa 383.101.929.678 46.404.514.841 429.506.444.519 KI - Common
KI Kredit Mitra Usaha Kecil - 145.768.631 145.768.631 KI - Small Business Partner Credit
KI KUK 7.761.514.935 2.583.609.384 10.345.124.319 KI - KUK
KI Mikro 15.277.770 - 15.277.770 KI Micro
KK Biasa 9.185.844.219.883 105.140.790.566 9.290.985.010.449 KK - Common
KK KPR Bank Sulut - 234.077.510 234.077.510 KK - KPR Bank Sulut
KK Lainnya 497.719.725.775 12.350.178.363 510.069.904.138 Other KK
KMK Biasa 5.914.583.306 18.823.965.307 24.738.548.613 KMK - Common
KMK KUK 5.287.818.441 1.959.338.311 7.247.156.752 KMK - KUK
KMK Mikro 219.736.095 74.865.692 294.601.787 KMK - Micro
KMK Rekening Koran Biasa 27.724.840.249 35.222.289.169 62.947.129.418 KMK - General Bank Statement
KMK Rekening Koran Kontraktor 11.994.372.358 166.549.136.076 178.543.508.434 KMK - Contractor Bank Statement
KMK Agunan Deposito 90.017.963.670 - 90.017.963.670 KMK - Deposit Guarantee
KUR Mikro Investasi 53.748.017.528 5.987.622.531 59.735.640.059 KUR - Investment Micro
KUR Mikro Modal Kerja 57.148.318.788 5.522.021.147 62.670.339.935 KUR - Micro Working Capital
KUR Kecil Investasi 76.817.621.849 5.553.389.523 82.371.011.372 KUR - Investment Retail
KUR Kecil Modal Kerja 51.515.423.035 3.307.961.114 54.823.384.149 KUR - Working Capital Retail
862
KK Cash Collateral 13.799.100.000 - 13.799.100.000 KK - Cash Collateral
KK Pensiunan PNS 1.311.918.664.586 18.605.735.029 1.330.524.399.615 KK - Pension of PNS
Kredit Konsumtif Umum 51.500.611.558 4.240.167.942 55.740.779.500 General Consumer Credit
KK Pejabat Publik 348.071.209.366 3.326.891.690 351.398.101.056 KK - Public Officials
Kredit Holyland dan Umroh 403.977.467 - 403.977.467 Holyland and umrah loan
KMK Mikro Sejahtera - 2.260.100.019 2.260.100.019 KMK - Prosperous Micro
KMK Kecil Sejahtera - 57.014.745 57.014.745 KMK - Prosperous Small
KI Mikro Sejahtera - 971.472.564 971.472.564 KI - Prosperous Micro
KI Kecil Sejahtera - 8.359.256 8.359.256 KI - Prosperous Small
KSU Perseorangan Umum 853.863.090 22.966.968 876.830.058 KSU - General Individual
KPNS Pra Purnabakti 2.065.422.526.071 34.308.070.958 2.099.730.597.029 KPNS Pra Purnabakti
KPNS Pra THT 11.961.400.000 344.766.183 12.306.166.183 KPNS Pra THT
KSU Untuk Tokoh Lembaga 69.733.550.954 351.585.500 70.085.136.454 KSU for Figure in Institution
KMK Kredit Usaha Pegawai - 33.913.596 33.913.596 KMK - Employee Business Credit
KI Agunan Deposito 3.560.753.726 - 3.560.753.726 KI Collateralized Deposits
KI Kredit Mitra Pegawai 186.931.168.796 2.368.201.454 189.299.370.250 KI Employee Partner Credit
KPR Sejahtera FLPP 23.005.325.934 - 23.005.325.934 KPR Sejahtera FLPP
KMK Kredit Mitra Pegawai 109.906.840.111 2.751.753.274 112.658.593.385 KMK Employee Partner Credit
KMK Properti 2.665.000.000 - 2.665.000.000 KMK Property
KI Lembaga Agama 7.763.176.360 - 7.763.176.360 KI Religious Institutions
KSU THL - 90.609.843 90.609.843 KSU THL
KPBS Pra Purnabakti 27.638.751.811 - 27.638.751.811 KPBS Pra Purnabakti
KUR Super Mikro Investasi 282.680.536 15.966.073 298.646.609 KUR Super Micro Investment
KUR Super Mikro Modal Kerja 680.774.306 93.133.771 773.908.077 KUR Super Micro Working Capital
KK PPPK 911.168.444.284 1.115.666.728 912.284.111.012 KK PPPK
KPNS PP VERTIKAL 333.653.084 - 333.653.084 KPNS PP VERTIKAL
KMK - Linkage Angsuran 47.404.211.434 - 47.404.211.434 KMK - Installment Linkage
Jumlah kredit yang diberikan 15.649.837.046.834 480.825.903.758 16.130.662.950.592 Total Loans
Dikurangi : Cadangan Kerugian - Less of Allowance for -
Penurunan Nilai (25.218.123.894) (183.641.920.291) (208.860.044.185) Impairment Loss
Jumlah Kredit yang
15.624.618.922.940 297.183.983.467 15.921.802.906.407 Total Loans - Net
Diberikan - Bersih
- 41 -
2025 Laporan Tahunan
Annual Report
Page 863
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
c. Kredit Yang Diberikan Berdasarkan Kolektabilitasnya c. Loans Based on The Collectibility
Sektor Ekonomi Economic Sector
31 Desember 2025/ December 31, 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dalam Perhatian
Kurang Lancar / Diragukan /
Lancar / Current Khusus / In Macet / Loss Jumlah / Total
Substandard Doubtfull
Special Mention
Konsumtif 14.558.798.077.981 659.910.837.114 23.553.626.854 28.207.915.190 165.822.548.757 15.436.293.005.896 Comsumptive
Cadangan kerugian Allowance for
penurunan nilai (10.395.457.835) (12.451.380.403) (1.876.360.317) (3.123.496.767) (33.323.757.147) (61.170.452.469) impairment losses
Jumlah 14.548.402.620.146 647.459.456.711 21.677.266.537 25.084.418.423 132.498.791.610 15.375.122.553.427 Total
Perikanan 19.501.427.428 1.220.336.863 128.969.509 97.065.949 1.921.184.110 22.868.983.859 Fisheries
Cadangan kerugian - Allowance for
penurunan nilai (118.918.700) (188.706.095) (40.747.752) (36.786.559) (681.785.419) (1.066.944.525) impairment - losses
Jumlah 19.382.508.728 1.031.630.768 88.221.757 60.279.390 1.239.398.691 21.802.039.334 Total
Pertanian 90.206.355.348 2.102.144.387 13.743.702 304.345.858 2.296.458.598 94.923.047.894 Agricultural
Cadangan kerugian - Allowance for
penurunan nilai (401.617.730) (294.372.691) (6.263.981) (57.399.575) (824.902.931) (1.584.556.908) impairment - losses
Jumlah 89.804.737.618 1.807.771.696 7.479.721 246.946.283 1.471.555.667 93.338.490.986 Total
Peternakan 53.185.284.735 1.431.780.130 15.880.328 16.044.803 2.392.308.889 57.041.298.884 Animal Husbandry
Cadangan kerugian - Allowance for
penurunan nilai (676.280.543) (227.275.752) (6.452.998) (7.571.245) (626.710.183) (1.544.290.721) impairment -losses
Jumlah 52.509.004.192 1.204.504.378 9.427.330 8.473.558 1.765.598.706 55.497.008.163 Total
Pertambangan 1.113.673.473 - - 157.781.635 - 1.271.455.108 Mining
Cadangan kerugian - Allowance for
penurunan nilai (3.409.711) - - (70.409.236) - (73.818.947) impairment losses
Jumlah 1.110.263.762 - - 87.372.399 - 1.197.636.161 Total
Industri 270.329.502.068 1.843.822.733 27.211.639 656.849.340 10.450.989.803 283.308.375.583 Industry
Cadangan kerugian - Allowance for
impairment losses
863
penurunan nilai (3.464.573.109) (235.817.679) (10.587.674) (144.901.124) (4.728.202.375) (8.584.081.961)
Jumlah 266.864.928.959 1.608.005.054 16.623.965 511.948.216 5.722.787.428 274.724.293.622 Total
Listrik dan Air 78.997.818.847 - - - 81.942.364 79.079.761.211 Electric and Water
Cadangan kerugian - Allowance for
penurunan nilai (1.002.111.024) - - - (46.885.994) (1.048.997.018) impairment losses
Jumlah 77.995.707.823 - - - 35.056.370 78.030.764.193 Total
Konstruksi 10.224.879.666 76.927.474 - 2.838.673 194.007.794.750 204.312.440.563 Construction
Cadangan kerugian - Allowance for
penurunan nilai (1.474.627.115) (46.425.723) (1.673.581) (107.042.820.944) (108.565.547.363) impairment losses
Jumlah 8.750.252.551 30.501.751 - 1.165.092 86.964.973.806 95.746.893.200 Total
Perdagangan 342.691.885.471 17.553.135.261 889.811.488 2.391.544.749 53.010.059.384 416.536.436.353 Trading
Cadangan kerugian - Allowance for
penurunan nilai (4.498.030.600) (2.088.792.198) (360.674.363) (1.097.968.062) (23.403.484.976) (31.448.950.199) impairment losses
Jumlah 338.193.854.871 15.464.343.063 529.137.125 1.293.576.687 29.606.574.408 385.087.486.154 Total
Pengangkutan 35.922.450.537 153.920.755 34.320.310 53.512.495 2.169.950.783 38.334.154.880 Transportation
Cadangan kerugian - Allowance for
penurunan nilai (79.495.649) (14.795.368) (14.984.770) (14.891.354) (975.983.504) (1.100.150.645) impairment losses
Jumlah 35.842.954.888 139.125.387 19.335.540 38.621.141 1.193.967.279 37.234.004.235 Total
Jasa-Jasa Dunia Usaha 45.039.673.048 388.108.882 179.541.072 8.100.622 3.728.507.559 49.343.931.183 Business Services
Cadangan kerugian - Allowance for
penurunan nilai (1.176.786.040) (78.076.352) (41.642.108) (8.100.622) (2.055.844.157) (3.360.449.279) impairment losses
Jumlah 43.862.887.008 310.032.530 137.898.964 - 1.672.663.402 45.983.481.904 Total
Jasa-Jasa Sosial Social Community
Kemasyarakatan 76.526.117.092 1.834.463.376 438.840.770 402.673.660 4.310.456.633 83.512.551.531 Services
Cadangan kerugian - Allowance for
penurunan nilai (694.406.860) (291.452.314) (157.755.138) (221.901.609) (1.879.539.692) (3.245.055.613) impairment losses
Jumlah 75.831.710.232 1.543.011.062 281.085.632 180.772.051 2.430.916.941 80.267.495.918 Total
Jumlah kredit
yang diberikan 15.582.537.145.693 686.515.476.975 25.281.945.672 32.298.672.975 440.192.201.630 16.766.825.442.944 Total loans
Jumlah cadangan kerugian - Total of Allowance for
penurunan nilai (23.985.714.916) (15.917.094.575) (2.515.469.101) (4.785.099.734) (175.589.917.322) (222.793.295.648) impairment losses
Jumlah Kredit yang
15.558.551.430.777 670.598.382.400 22.766.476.571 27.513.573.241 264.602.284.308 16.544.032.147.296
Diberikan - Bersih Total Loans - Net
- 42 -
Laporan Keuangan
Financial Report
Page 864
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
c. Kredit Yang Diberikan Berdasarkan Kolektabilitasnya (Lanjutan) c. Loans Based on The Collectibility (Continued)
Sektor Ekonomi Economic Sector
31 Desember 2024/ December 31, 2024
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dalam Perhatian
Kurang Lancar / Diragukan /
Lancar / Current Khusus / In Macet / Loss Jumlah / Total
Substandard Doubtfull
Special Mention
Konsumtif 14.519.375.023.864 62.371.959.726 6.455.072.687 12.817.659.583 98.486.815.285 14.699.506.531.146 Comsumptive
Cadangan kerugian Allowance for
penurunan nilai (10.450.910.218) (3.528.008.015) (705.707.889) (2.018.533.207) (26.697.926.807) (43.401.086.136) impairment losses
Jumlah 14.508.924.113.646 58.843.951.711 5.749.364.798 10.799.126.376 71.788.888.478 14.656.105.445.010 Total
Perikanan 22.461.854.362 1.241.994.637 128.023.366 279.859.786 1.778.544.253 25.890.276.404 Fisheries
Cadangan kerugian - Allowance for
penurunan nilai (159.898.037) (259.360.024) (41.580.354) (138.462.679) (733.568.259) (1.332.869.353) impairment - losses
Jumlah 22.301.956.325 982.634.613 86.443.012 141.397.107 1.044.975.994 24.557.407.051 Total
Pertanian 77.223.787.703 1.065.028.146 15.265.268 324.196.225 2.252.608.914 80.880.886.256 Agricultural
Cadangan kerugian - Allowance for
penurunan nilai (370.620.655) (217.335.542) (8.045.311) (67.422.556) (1.059.203.284) (1.722.627.348) impairment - losses
Jumlah 76.853.167.048 847.692.604 7.219.957 256.773.669 1.193.405.630 79.158.258.908 Total
Peternakan 50.230.105.133 365.577.272 166.284.684 12.543.907 2.620.172.204 53.394.683.200 Animal Husbandry
Cadangan kerugian - Allowance for
penurunan nilai (602.541.436) (119.854.686) (54.985.470) (7.395.444) (1.002.425.955) (1.787.202.991) impairment -losses
Jumlah 49.627.563.697 245.722.586 111.299.214 5.148.463 1.617.746.249 51.607.480.209 Total
Pertambangan 44.112.314.619 219.301.733 - - - 44.331.616.352 Mining
Cadangan kerugian - Allowance for
penurunan nilai (641.940.792) (11.613.157) - - - (653.553.949) impairment losses
Jumlah 43.470.373.827 207.688.576 - - - 43.678.062.403 Total
864
Industri 256.188.880.075 940.477.941 37.601.413 443.791.119 11.729.704.132 269.340.454.679 Industry
Cadangan kerugian - Allowance for
penurunan nilai (3.104.108.673) (334.478.237) (15.319.835) (114.171.945) (5.669.674.580) (9.237.753.270) impairment losses
Jumlah 253.084.771.402 605.999.704 22.281.578 329.619.174 6.060.029.552 260.102.701.409 Total
Listrik dan Air 91.664.760.718 - - - 81.942.364 91.746.703.082 Electric and Water
Cadangan kerugian - Allowance for
penurunan nilai (1.144.145.174) - - - (46.885.994) (1.191.031.168) impairment losses
Jumlah 90.520.615.544 - - - 35.056.370 90.555.671.914 Total
Konstruksi 12.590.946.973 16.346.000.960 - - 182.778.455.370 211.715.403.303 Construction
Cadangan kerugian - Allowance for
penurunan nilai (1.649.171.739) (2.652.357.080) - - (105.559.186.685) (109.860.715.504) impairment losses
Jumlah 10.941.775.234 13.693.643.880 - - 77.219.268.685 101.854.687.799 Total
Perdagangan 390.879.885.818 8.642.263.821 839.625.698 2.381.030.096 53.078.896.269 455.821.701.702 Trading
Cadangan kerugian - Allowance for
penurunan nilai (4.672.627.984) (1.739.840.139) (370.884.963) (1.083.360.568) (23.500.414.789) (31.367.128.443) impairment losses
Jumlah 386.207.257.834 6.902.423.682 468.740.735 1.297.669.528 29.578.481.480 424.454.573.259 Total
Pengangkutan 44.933.246.043 171.043.725 63.229.138 3.523.489 2.275.291.820 47.446.334.214 Transportation
Cadangan kerugian - Allowance for
penurunan nilai (65.149.481) (41.677.612) (27.248.491) (3.036.983) (1.071.487.037) (1.208.599.604) impairment losses
Jumlah 44.868.096.562 129.366.113 35.980.647 486.506 1.203.804.783 46.237.734.610 Total
Jasa-Jasa Dunia Usaha 63.775.875.235 589.908.856 - 20.090.683 3.979.111.573 68.364.986.347 Business Services
Cadangan kerugian - Allowance for
penurunan nilai (1.665.956.177) (73.224.272) - (7.784.846) (2.196.300.570) (3.943.265.865) impairment losses
Jumlah 62.109.919.058 516.684.584 - 12.305.837 1.782.811.003 64.421.720.482 Total
Jasa-Jasa Sosial Social Community
Kemasyarakatan 76.400.366.291 760.327.527 19.099.132 150.697.915 4.892.883.042 82.223.373.907 Services
Cadangan kerugian - Allowance for
penurunan nilai (691.053.528) (207.294.468) (10.149.336) (48.931.452) (2.196.781.770) (3.154.210.554) impairment losses
Jumlah 75.709.312.763 553.033.059 8.949.796 101.766.463 2.696.101.272 79.069.163.353 Total
Jumlah kredit
yang diberikan 15.649.837.046.833 92.713.884.344 7.724.201.387 16.433.392.803 363.954.425.225 16.130.662.950.592 Total loans
Jumlah cadangan kerugian - Total of Allowance for
penurunan nilai (25.218.123.894) (9.185.043.232) (1.233.921.649) (3.489.099.680) (169.733.855.730) (208.860.044.185) impairment losses
Jumlah Kredit yang
15.624.618.922.939 83.528.841.112 6.490.279.738 12.944.293.123 194.220.569.495 15.921.802.906.407 Total Loans - Net
Diberikan - Bersih
- 43 -
2025 Laporan Tahunan
Annual Report
Page 865
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
c. Kredit Yang Diberikan Berdasarkan Kolektabilitasnya (Lanjutan) c. Loans Based on The Collectibility (Continued)
Jenis Kredit Type of Credit
31 Desember 2025 / December 31, 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Dalam Perhatian
Kurang Lancar / Diragukan /
Lancar / Current Khusus / In Macet / Loss Jumlah / Total
Substandard Doubtfull
Special Mention
KI Biasa 351.687.866.244 8.596.012.446 - 666.908.295 42.108.730.382 403.059.517.367 KI - Common
Cadangan kerugian - Allowance for
penurunan nilai (4.473.805.976) (668.423.130) - (455.282.497) (12.415.035.626) (18.012.547.229) impairment - losses
Jumlah 347.214.060.268 7.927.589.316 - 211.625.798 29.693.694.756 385.046.970.138 Total
KI Kredit Mitra Usaha - KI - Credit Small Business -
Kecil - - - - 145.768.631 145.768.631 Partner
Cadangan kerugian - Allowance for
penurunan nilai - - - - (57.230.039) (57.230.039) impairment - losses
Jumlah - - - - 88.538.592 88.538.592 Total
KI KUK 15.494.999.994 297.439.878 179.541.072 - 1.883.386.281 17.855.367.225 KI - KUK
Cadangan kerugian - Allowance for
penurunan nilai (219.676.786) (34.900.942) (41.642.108) - (461.242.842) (757.462.678) impairment - losses
Jumlah 15.275.323.208 262.538.936 137.898.964 - 1.422.143.439 17.097.904.547 Total
KI Mikro 6.944.430 - - - - 6.944.430 KI - Micro
Cadangan kerugian - Allowance for
penurunan nilai (426.323) - - - - (426.323) impairment - losses
Jumlah 6.518.107 - - - - 6.518.107 Total
KK Biasa 8.790.700.444.731 499.826.953.149 13.073.908.592 13.766.586.536 99.340.204.642 9.416.708.097.651 KK - Common
Cadangan kerugian - Allowance for
penurunan nilai (4.376.318.689) (7.474.561.538) (456.643.515) (631.943.469) (19.054.135.906) (31.993.603.117) impairment losses
Jumlah 8.786.324.126.042 492.352.391.611 12.617.265.077 13.134.643.067 80.286.068.736 9.384.714.494.534 Total
- - - - 234.077.510 KK - KPR Bank Sulut
865
KK KPR Bank Sulut 234.077.510
Cadangan kerugian - Allowance for
penurunan nilai - - - - (191.626.001) (191.626.001) impairment losses
Jumlah - - - - 42.451.509 42.451.509 Total
KK Lainnya 448.181.995.716 371.338.341 556.590.396 2.092.364.287 10.025.084.254 461.227.372.994 Other KK
Cadangan kerugian - Allowance for -
penurunan nilai (819.432.616) (176.317.885) (240.109.562) (885.394.037) (3.909.601.388) (6.030.855.488) impairment losses
Jumlah 447.362.563.100 195.020.456 316.480.834 1.206.970.250 6.115.482.866 455.196.517.506 Total
KMK Biasa 6.837.710.143 - - - 17.834.998.940 24.672.709.083 KMK - Common
Cadangan kerugian - Allowance for -
penurunan nilai (1.657.604.642) - - - (2.993.582.693) (4.651.187.335) impairment losses
Jumlah 5.180.105.501 - - - 14.841.416.247 20.021.521.748 Total
KMK KUK 9.033.515.600 711.126.928 - 474.978.078 1.157.381.905 11.377.002.511 KMK - KUK
Cadangan kerugian - Allowance for -
penurunan nilai (133.522.677) (107.156.964) - (142.735.753) (363.187.182) (746.602.576) impairment losses
Jumlah 8.899.992.923 603.969.964 - 332.242.325 794.194.723 10.630.399.935 Total
KMK Mikro 123.944.402 10.416.662 17.875.793 - 29.305.551 181.542.408 KMK - Micro
Cadangan kerugian - Allowance for -
penurunan nilai (382.145) (3.098.373) (4.130.611) - (9.397.077) (17.008.206) impairment losses
Jumlah 123.562.257 7.318.289 13.745.182 - 19.908.474 164.534.202 Total
KMK Rekening Koran
Biasa 21.194.618.671 - - - 33.808.826.002 55.003.444.673 KMK -Bank Statement
Cadangan kerugian - Allowance for -
penurunan nilai (499.348.381) - - - (21.501.407.912) (22.000.756.293) impairment losses
Jumlah 20.695.270.290 - - - 12.307.418.090 33.002.688.380 Total
KMK Rekening Koran - KMK - Contractor -
Kontraktor 6.565.635.714 - - - 163.814.841.468 170.380.477.182 Bank Statement
Cadangan kerugian - Allowance for -
penurunan nilai (1.044.314.068) - - - (100.198.204.237) (101.242.518.305) impairment losses
Jumlah 5.521.321.646 - - - 63.616.637.231 69.137.958.877 Total
KMK Agunan Tunai 38.816.404.552 - - - - 38.816.404.552 Cash Collateral KMK
Cadangan kerugian - Allowance for -
penurunan nilai - - - - - - impairment losses
Jumlah 38.816.404.552 - - - - 38.816.404.552 Total
KUR Mikro Investasi 44.294.303.224 2.582.071.489 245.182.887 574.607.927 1.709.186.486 49.405.352.013 KUR - Investment Micro
Cadangan kerugian - Allowance for -
penurunan nilai (683.794.154) (772.538.908) (107.012.808) (247.292.801) (884.271.637) (2.694.910.308) impairment losses
Jumlah 43.610.509.070 1.809.532.581 138.170.079 327.315.126 824.914.849 46.710.441.705 Total
- 44 -
Laporan Keuangan
Financial Report
Page 866
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
c. Kredit Yang Diberikan Berdasarkan Kolektabilitasnya (Lanjutan) c. Loans Based on The Collectibility (Continued)
Jenis Kredit (Lanjutan) Type of Credit (Continued)
31 Desember 2025 / December 31, 2025
Dalam Perhatian
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang Lancar / Diragukan /
Lancar / Current Khusus / In Macet / Loss Jumlah / Total
Substandard Doubtfull
Special Mention
KUR Mikro Modal Kerja 57.527.929.207 2.339.388.414 330.189.119 605.206.258 1.124.012.656 KUR - Micro Working Capital
61.926.725.652
Cadangan kerugian - Allowance for -
penurunan nilai (1.438.624.895) (970.871.771) (171.687.291) (299.148.831) (669.678.885) (3.550.011.673) impairment losses
Jumlah 56.089.304.312 1.368.516.643 158.501.828 306.057.427 454.333.771 58.376.713.979 Total
KUR Kecil Investasi 73.297.387.185 4.604.291.040 561.146.123 491.661.487 1.379.421.152 80.333.906.986 KUR - Investment Retail
Cadangan kerugian - Allowance for -
penurunan nilai (444.965.331) (531.951.427) (179.516.495) (319.593.236) (813.381.064) (2.289.407.553) impairment losses
Jumlah 72.852.421.854 4.072.339.613 381.629.628 172.068.251 566.040.088 78.044.499.433 Total
KUR - Working Capital
KUR Kecil Modal Kerja 52.395.006.788 2.159.334.971 392.365.112 464.212.233 866.076.284 56.276.995.388 Retail
Cadangan kerugian - Allowance for -
penurunan nilai (973.456.595) (303.536.816) (134.153.025) (162.882.313) (294.565.627) (1.868.594.376) impairment losses
Jumlah 51.421.550.193 1.855.798.155 258.212.087 301.329.920 571.510.657 54.408.401.012 Total
KK Cash Collateral 2.586.133.318 - - - - 2.586.133.318 KK - Cash Collateral
Cadangan kerugian - Allowance for -
penurunan nilai - - - - - - impairment losses
Jumlah 2.586.133.318 - - - - 2.586.133.318 Total
KK Pensiunan PNS 1.355.043.815.325 21.068.644.007 3.644.197.016 4.932.169.943 17.540.449.942 1.402.229.276.233 KK - Pension PNS
Cadangan kerugian - Allowance for -
penurunan nilai (752.539.640) (997.310.736) (691.967.708) (921.996.821) (3.277.457.285) (6.641.272.190) impairment losses
Jumlah 1.354.291.275.685 20.071.333.271 2.952.229.308 4.010.173.122 14.262.992.657 1.395.588.004.043 Total
Kredit Konsumtif Umum 58.584.887.738 1.133.463.287 202.386.986 768.346.739 3.417.052.896 64.106.137.645 General Consumer Credit
Cadangan kerugian - Allowance for -
866
penurunan nilai (371.950.192) (137.108.480) (81.914.578) (119.588.143) (1.108.489.822) (1.819.051.215) impairment losses
Jumlah 58.212.937.546 996.354.807 120.472.408 648.758.596 2.308.563.074 62.287.086.430 Total
KK Pejabat Publik 300.631.434.269 22.702.694.837 802.045.023 844.054.734 4.519.481.606 329.499.710.469 KK - Public Officials
Cadangan kerugian - Allowance for -
penurunan nilai (875.162.261) (953.115.128) (152.140.841) (221.611.198) (1.102.267.810) (3.304.297.238) impairment losses
Jumlah 299.756.272.008 21.749.579.709 649.904.182 622.443.536 3.417.213.796 326.195.413.231 Total
KMK Mikro Sejahtera - - - - 2.205.300.501 2.205.300.501 KMK Mikro Sejahtera
Cadangan kerugian - Allowance for -
penurunan nilai - - - - (770.219.533) (770.219.533) impairment losses
Jumlah - - - - 1.435.080.968 1.435.080.968 Total
KMK Kecil Sejahtera - - - - 50.368.482 50.368.482 Small Prosperous KMK
Cadangan kerugian - Allowance for -
penurunan nilai - - - - (22.623.336) (22.623.336) impairment losses
Jumlah - - - - 27.745.146 27.745.146 Total
KI Mikro Sejahtera - - - - 958.771.232 958.771.232 KI - Prosperous MIcro
Cadangan kerugian - Allowance for -
penurunan nilai - - - - (320.707.272) (320.707.272) impairment losses
Jumlah - - - - 638.063.960 638.063.960 Total
KI Kecil Sejahtera - - - - 8.359.256 8.359.256 KI - Prosperous Small
Cadangan kerugian - Allowance for -
penurunan nilai - - - - (1.674.202) (1.674.202) impairment losses
Jumlah - - - - 6.685.054 6.685.054 Total
KSU Perseorangan
General Individual KSU
Umum 627.403.910 204.287.876 - - 22.966.968 854.658.754
Cadangan kerugian - Allowance for -
penurunan nilai (64.830.104) (20.948.725) - - (2.272.079) (88.050.908) impairment losses
Jumlah 562.573.806 183.339.151 - - 20.694.889 766.607.846 Total
KPNS Pra Purnabakti 2.118.933.686.553 91.825.364.276 4.610.213.802 5.240.195.981 29.088.059.472 2.249.697.520.084 KPNS Pre-Retirement
Cadangan kerugian - Allowance for -
penurunan nilai (2.278.060.494) (2.323.953.774) (217.023.777) (307.006.572) (4.442.398.696) (9.568.443.313) impairment losses
Jumlah 2.116.655.626.059 89.501.410.502 4.393.190.025 4.933.189.409 24.645.660.776 2.240.129.076.771 Total
KPNS Pra THT 15.969.800.000 722.716.463 183.038.345 86.762.545 77.972.957 17.040.290.309 KPNS Pra THT
Cadangan kerugian - Allowance for -
penurunan nilai (8.932.711) (8.038.547) (8.650.172) (5.909.204) (14.845.219) (46.375.853) impairment losses
Jumlah 15.960.867.289 714.677.916 174.388.173 80.853.341 63.127.738 16.993.914.456 Total
- 45 -
2025 Laporan Tahunan
Annual Report
Page 867
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
c. Kredit Yang Diberikan Berdasarkan Kolektabilitasnya (Lanjutan) c. Loans Based on The Collectibility (Continued)
Jenis Kredit (Lanjutan) Type of Credit (Continued)
31 Desember 2025 / December 31, 2025
Dalam Perhatian
Kurang Lancar / Diragukan /
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Lancar / Current Khusus / In Macet / Loss Jumlah / Total
Substandard Doubtfull
Special Mention
KSU Untuk Tokoh KSU for Figure of
Lembaga 82.553.270.776 678.252.328 - - 135.634.895 83.367.157.999 Institutions
Cadangan kerugian - Allowance for -
penurunan nilai (81.925.538) (11.074.103) - - (29.370.855) (122.370.496) impairment losses
Jumlah 82.471.345.238 667.178.225 - - 106.264.040 83.244.787.503 Total
KMK Kredit Usaha
KMK - Employee Business Loan
Pegawai - - - - 33.913.596 33.913.596
Cadangan kerugian - Allowance for -
penurunan nilai - - - - (1.859.027) (1.859.027) impairment losses
Jumlah - - - - 32.054.569 32.054.569 Total
KI Agunan tunai 3.564.076.855 18.373.880 - - - 3.582.450.735 KI Cash Collateral
Cadangan kerugian - Allowance for -
penurunan nilai - - - - - - impairment losses
Jumlah 3.564.076.855 18.373.880 - - - 3.582.450.735 Total
Employee Partner Credit
KI Kredit Mitra Pegawai 3.715.377.172 - 568.204.481 2.471.645.939 191.881.132.026
185.125.904.434 KI
Cadangan kerugian Allowance for -
penurunan nilai (120.909.943) (17.088.205) - (11.586.220) (83.241.894) (232.826.262) impairment losses
Jumlah 185.004.994.491 3.698.288.967 - 556.618.261 2.388.404.045 191.648.305.764 Total
KPR Sejahtera FLPP 20.021.508.696 792.031.498 - 105.454.514 - 20.918.994.708 KPR Sejahtera FLPP
Cadangan kerugian Allowance for -
penurunan nilai (12.252.205) (18.709.379) - (5.239.268) - (36.200.852) impairment losses
Jumlah 20.009.256.491 773.322.119 - 100.215.246 - 20.882.793.856 Total
KMK Kredit Mitra
Pegawai
Cadangan kerugian
112.644.481.470 1.467.590.567 - 224.998.058 2.740.037.120 KMK Employee Partner Credit
117.077.107.215
Allowance for -
867
penurunan nilai (72.296.949) (22.419.551) - (14.461.055) (382.238.399) (491.415.954) impairment losses
Jumlah 112.572.184.521 1.445.171.016 - 210.537.003 2.357.798.721 116.585.691.261 Total
KI Lembaga Agama 8.270.181.997 52.191.168 - - - 8.322.373.165 KI Religious Institutions
Cadangan kerugian Allowance for -
penurunan nilai (258.052.676) (20.701.531) - - - (278.754.207) impairment losses
Jumlah 8.012.129.321 31.489.637 - - - 8.043.618.958 Total
KSU THL - - - - 59.832.385 59.832.385 KSU THL
Cadangan kerugian Allowance for -
penurunan nilai - - - - (10.853.142) (10.853.142) impairment losses
Jumlah - - - - 48.979.243 48.979.243 Total
KPBS Pra Purnabakti 30.493.836.479 - - - 437.374.785 30.931.211.264 KPBS Pra Purnabakti
Cadangan kerugian Allowance for -
penurunan nilai (17.579.260) - - - (39.620.958) (57.200.218) impairment losses
Jumlah 30.476.257.219 - - - 397.753.827 30.874.011.046 Total
KUR Super Mikro KUR Super Micro
Investasi 236.491.583 7.169.246 804.177 6.733.020 11.548.791 262.746.817 Investment
Cadangan kerugian Allowance for -
penurunan nilai (2.988.150) (782.018) (151.301) (1.615.888) (3.655.012) (9.192.369) impairment losses
Jumlah 233.503.433 6.387.228 652.876 5.117.132 7.893.779 253.554.448 Total
KUR Super Mikro Modal Super Micro KUR
901.500.234 43.856.000 1.214.535 13.247.947 27.772.219 987.590.935
Kerja Working Capital
Cadangan kerugian Allowance for -
penurunan nilai (27.078.354) (12.244.536) (815.145) (7.004.373) (18.756.679) (65.899.087) impairment losses
Jumlah 874.421.880 31.611.464 399.390 6.243.574 9.015.540 921.691.848 Total
KK PPPK 1.327.954.888.135 20.585.091.051 481.246.694 371.979.911 924.356.446 1.350.317.562.237 KK PPPK
Cadangan kerugian Allowance for -
penurunan nilai (732.615.090) (330.242.108) (27.910.164) (24.808.055) (140.817.986) (1.256.393.403) impairment losses
Jumlah 1.327.222.273.045 20.254.848.943 453.336.530 347.171.856 783.538.460 1.349.061.168.834 Total
- 46 -
Laporan Keuangan
Financial Report
Page 868
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
c. Kredit Yang Diberikan Berdasarkan Kolektabilitasnya (Lanjutan) c. Loans Based on The Collectibility (Continued)
Jenis Kredit (Lanjutan) Type of Credit (Continued)
31 Desember 2025 / December 31, 2025
Dalam Perhatian
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kurang Lancar / Diragukan /
Lancar / Current Khusus / In Macet / Loss Jumlah / Total
Substandard Doubtfull
Special Mention
KPNS PP VERTIKAL 228.977.436 - - - - 228.977.436 KPNS PP VERTICAL
Cadangan kerugian Allowance for -
penurunan nilai (130.192) - - - - (130.192) impairment losses
Jumlah 228.847.244 - - - - 228.847.244 Total
KMK - Installment
KMK - Linkage Angsuran
31.893.164.986 - - - - 31.893.164.986 Linkage
Cadangan kerugian Allowance for -
penurunan nilai (1.021.476.532) - - - - (1.021.476.532) impairment losses
Jumlah 30.871.688.454 - - - - 30.871.688.454 Total
KMK Properti 1.727.000.000 - - - - 1.727.000.000 KMK Property
Cadangan kerugian Allowance for -
penurunan nilai (52.759.690) - - - - (52.759.690) impairment losses
Jumlah 1.674.240.310 - - - - 1.674.240.310 Total
Kredit Holyland dan Holyland and umrah
363.908.227 - - - - 363.908.227
Umroh loan
Cadangan kerugian Allowance for -
penurunan nilai (205.380) - - - - (205.380) impairment losses
Jumlah 363.702.847 - - - - 363.702.847 Total
KPR MLT 2.893.694.361 - - - - 2.893.694.361 KPR MLT
Cadangan kerugian Allowance for -
penurunan nilai (1.721.031) - - - - (1.721.031) impairment losses
Jumlah 2.891.973.330 - - - - 2.891.973.330 Total
PRP MLT 2.374.378.731 - - - - 2.374.378.731 PRP MLT
868
Cadangan kerugian Allowance for -
penurunan nilai (1.413.349) - - - - (1.413.349) impairment losses
Jumlah 2.372.965.382 - - - - 2.372.965.382 Total
PUMP MLT 654.013.580 - - - - 654.013.580 PUMP MLT
Cadangan kerugian Allowance for -
penurunan nilai (389.083) - - - - (389.083) impairment losses
Jumlah 653.624.497 - - - - 653.624.497 Total
KMK Standby Loan KMK Contractor Standby
Kontraktor 2.100.000.000 - - - - 2.100.000.000 Loan
Cadangan kerugian Allowance for -
penurunan nilai (464.772.814) - - - - (464.772.814) impairment losses
Jumlah 1.635.227.186 - - - - 1.635.227.186 Total
Jumlah kredit
yang diberikan 15.582.537.145.693 686.515.476.975 25.281.945.672 32.298.672.975 440.192.201.630 16.766.825.442.944 Total Loans
Jumlah cadangan kerugian - Total of Allowance for
penurunan nilai (23.985.714.916) (15.917.094.575) (2.515.469.101) (4.785.099.734) (175.589.917.322) (222.793.295.648) Impairment Losses
Jumlah Kredit yang -
15.558.551.430.777 670.598.382.400 22.766.476.571 27.513.573.241 264.602.284.308 16.544.032.147.296
Diberikan - Bersih Total Loans - Net
- 47 -
2025 Laporan Tahunan
Annual Report
Page 869
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
c. Kredit Yang Diberikan Berdasarkan Kolektabilitasnya (Lanjutan) c. Loans Based on The Collectibility (Continued)
Jenis Kredit (Lanjutan) Type of Credit (Continued)
31 Desember 2024 / December 31, 2024
Dalam Perhatian
Kurang Lancar / Diragukan /
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Lancar / Current Khusus / In Macet / Loss Jumlah / Total
Substandard Doubtfull
Special Mention
KI Biasa 383.101.929.678 1.998.185.418 - 587.150.294 43.819.179.129 429.506.444.519 KI - Common
Cadangan kerugian - Allowance for
penurunan nilai (4.865.201.229) (338.285.546) - (377.057.271) (12.494.650.455) (18.075.194.501) impairment - losses
Jumlah 378.236.728.449 1.659.899.872 - 210.093.023 31.324.528.674 411.431.250.018 Total
KI Kredit Mitra Usaha - KI - Credit Small Business -
Kecil - - - - 145.768.631 145.768.631 Partner
Cadangan kerugian - Allowance for
penurunan nilai - - - - (57.230.039) (57.230.039) impairment - losses
Jumlah - - - - 88.538.592 88.538.592 Total
KI KUK 7.761.514.935 694.076.339 - - 1.889.533.045 10.345.124.319 KI - KUK
Cadangan kerugian - Allowance for
penurunan nilai (108.993.005) (84.713.319) - - (505.434.591) (699.140.915) impairment - losses
Jumlah 7.652.521.930 609.363.020 - - 1.384.098.454 9.645.983.404 Total
KI Mikro 15.277.770 - - - - 15.277.770 KI - Micro
Cadangan kerugian - Allowance for
penurunan nilai (937.913) - - - - (937.913) impairment - losses
Jumlah 14.339.857 - - - - 14.339.857 Total
KK Biasa 9.185.844.219.883 27.018.591.538 3.900.938.919 5.342.074.499 68.879.185.610 9.290.985.010.449 KK - Common
Cadangan kerugian - Allowance for
penurunan nilai (4.560.016.311) (584.181.252) (184.854.402) (307.432.317) (18.711.390.344) (24.347.874.626) impairment losses
Jumlah 9.181.284.203.572 26.434.410.286 3.716.084.517 5.034.642.182 50.167.795.266 9.266.637.135.823 Total
KK KPR Bank Sulut - - - - 234.077.510 234.077.510 KK - KPR Bank Sulut
Cadangan kerugian - Allowance for
869
penurunan nilai - - - - (191.626.001) (191.626.001) impairment losses
Jumlah - - - - 42.451.509 42.451.509 Total
KK Lainnya 497.719.725.775 3.240.530.072 539.931.619 3.010.177.352 5.559.539.320 510.069.904.138 Other KK
Cadangan kerugian - Allowance for -
penurunan nilai (910.040.659) (1.323.732.259) (235.227.455) (1.296.224.929) (1.998.659.112) (5.763.884.414) impairment losses
Jumlah 496.809.685.116 1.916.797.813 304.704.164 1.713.952.423 3.560.880.208 504.306.019.724 Total
KMK Biasa 5.914.583.306 - - 263.157.048 18.560.808.259 24.738.548.613 KMK - Common
Cadangan kerugian - Allowance for -
penurunan nilai (1.435.716.229) - - (117.532.268) (3.086.852.265) (4.640.100.762) impairment losses
Jumlah 4.478.867.077 - - 145.624.780 15.473.955.994 20.098.447.851 Total
KMK KUK 5.287.818.441 363.102.380 - - 1.596.235.931 7.247.156.752 KMK - KUK
Cadangan kerugian - Allowance for -
penurunan nilai (77.322.663) (97.538.263) - - (501.461.221) (676.322.147) impairment losses
Jumlah 5.210.495.778 265.564.117 - - 1.094.774.710 6.570.834.605 Total
KMK Mikro 219.736.095 45.560.141 - - 29.305.551 294.601.787 KMK - Micro
Cadangan kerugian - Allowance for -
penurunan nilai (671.274) (16.535.274) - - (9.397.077) (26.603.625) impairment losses
Jumlah 219.064.821 29.024.867 - - 19.908.474 267.998.162 Total
KMK Rekening Koran
27.724.840.249 - - - 35.222.289.169 62.947.129.418 KMK -Bank Statement
Biasa
Cadangan kerugian - Allowance for -
penurunan nilai (656.875.561) - - - (22.511.522.862) (23.168.398.423) impairment losses
Jumlah 27.067.964.688 - - - 12.710.766.307 39.778.730.995 Total
KMK Rekening Koran - KMK - Contractor -
Kontraktor 11.994.372.358 16.080.695.837 - - 150.468.440.239 178.543.508.434 Bank Statement
Cadangan kerugian - Allowance for -
penurunan nilai (1.875.912.924) (2.586.806.103) - - (98.715.118.124) (103.177.837.151) impairment losses
Jumlah 10.118.459.434 13.493.889.734 - - 51.753.322.115 75.365.671.283 Total
KMK - Deposit
KMK Agunan Deposito 90.017.963.670 - - - - 90.017.963.670
Guarantee
Cadangan kerugian - Allowance for -
penurunan nilai - - - - - - impairment losses
Jumlah 90.017.963.670 - - - - 90.017.963.670 Total
KUR Mikro Investasi 53.748.017.528 2.957.748.572 375.421.384 434.098.163 2.220.354.412 59.735.640.059 KUR - Investment Micro
Cadangan kerugian - Allowance for -
penurunan nilai (830.919.721) (842.638.138) (170.504.134) (177.255.841) (1.236.890.027) (3.258.207.861) impairment losses
Jumlah 52.917.097.807 2.115.110.434 204.917.250 256.842.322 983.464.385 56.477.432.198 Total
- 48 -
Laporan Keuangan
Financial Report
Page 870
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
c. Kredit Yang Diberikan Berdasarkan Kolektabilitasnya (Lanjutan) c. Loans Based on The Collectibility (Continued)
Jenis Kredit (Lanjutan) Type of Credit (Continued)
31 Desember 2024 / December 31, 2024
Dalam Perhatian
Kurang Lancar / Diragukan /
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Lancar / Current Khusus / In Macet / Loss Jumlah / Total
Substandard Doubtfull
Special Mention
KUR Mikro Modal Kerja 57.148.318.788 2.428.002.200 410.542.104 678.690.223 2.004.786.620 KUR - Micro Working Capital
62.670.339.935
Cadangan kerugian - Allowance for -
penurunan nilai (1.430.840.799) (972.597.876) (217.759.406) (357.079.358) (1.233.559.409) (4.211.836.848) impairment losses
Jumlah 55.717.477.989 1.455.404.324 192.782.698 321.610.865 771.227.211 58.458.503.087 Total
KUR Kecil Investasi 76.817.621.849 3.343.728.726 124.783.542 759.368.188 1.325.509.067 82.371.011.372 KUR - Investment Retail
Cadangan kerugian - Allowance for -
penurunan nilai (466.581.028) (472.722.295) (38.895.495) (361.150.870) (878.840.504) (2.218.190.192) impairment losses
Jumlah 76.351.040.821 2.871.006.431 85.888.047 398.217.318 446.668.563 80.152.821.180 Total
KUR - Working Capital
KUR Kecil Modal Kerja 51.515.423.035 1.676.172.793 329.851.024 202.185.305 1.099.751.992 54.823.384.149 Retail
Cadangan kerugian - Allowance for -
penurunan nilai (957.674.688) (222.477.762) (88.467.525) (50.188.735) (323.607.724) (1.642.416.434) impairment losses
Jumlah 50.557.748.347 1.453.695.031 241.383.499 151.996.570 776.144.268 53.180.967.715 Total
KK Cash Collateral 13.799.100.000 - - - - 13.799.100.000 KK - Cash Collateral
Cadangan kerugian - Allowance for -
penurunan nilai - - - - - - impairment losses
Jumlah 13.799.100.000 - - - - 13.799.100.000 Total
KK Pensiunan PNS 1.311.918.664.586 13.630.125.117 1.064.772.653 1.099.027.171 2.811.810.088 1.330.524.399.615 KK - Pension PNS
Cadangan kerugian - Allowance for -
penurunan nilai (728.061.127) (944.739.545) (204.617.590) (116.447.294) (551.026.976) (2.544.892.532) impairment losses
Jumlah 1.311.190.603.459 12.685.385.572 860.155.063 982.579.877 2.260.783.112 1.327.979.507.083 Total
Kredit Konsumtif Umum 51.500.611.558 708.072.091 55.507.789 3.476.588.062 55.740.779.500 General Consumer Credit
Cadangan kerugian - Allowance for -
870
penurunan nilai (326.174.927) (104.886.984) (23.852.553) (1.174.327.402) (1.629.241.866) impairment losses
Jumlah 51.174.436.631 603.185.107 31.655.236 - 2.302.260.660 54.111.537.634 Total
KK Pejabat Publik 348.071.209.366 - 7.148.826 - 3.319.742.864 351.398.101.056 KK - Public Officials
Cadangan kerugian - Allowance for -
penurunan nilai (1.013.219.926) - (1.163.230) - (824.972.937) (1.839.356.093) impairment losses
Jumlah 347.057.989.440 - 5.985.596 - 2.494.769.927 349.558.744.963 Total
Kredit Holyland dan Holyland and umrah
403.977.467 - 403.977.467
Umroh loan
Cadangan kerugian - Allowance for -
penurunan nilai (228.012) - (228.012) impairment losses
Jumlah 403.749.455 - - - - 403.749.455 Total
KMK Mikro Sejahtera - - - - 2.260.100.019 2.260.100.019 KMK - Prosperous Micro
Cadangan kerugian - Allowance for -
penurunan nilai - - - - (789.358.679) (789.358.679) impairment losses
Jumlah - - - - 1.470.741.340 1.470.741.340 Total
KMK Kecil Sejahtera - - - - 57.014.745 57.014.745 KMK - Prosperous Small
Cadangan kerugian - Allowance for -
penurunan nilai - - - - (25.690.204) (25.690.204) impairment losses
Jumlah - - - - 31.324.541 31.324.541 Total
KI Mikro Sejahtera - - - - 971.472.564 971.472.564 KI - Prosperous MIcro
Cadangan kerugian - Allowance for -
penurunan nilai - - - - (324.961.779) (324.961.779) impairment losses
Jumlah - - - - 646.510.785 646.510.785 Total
KI Kecil Sejahtera - - - - 8.359.256 8.359.256 KI - Prosperous Small
Cadangan kerugian - Allowance for -
penurunan nilai - - - - (1.674.202) (1.674.202) impairment losses
Jumlah - - - - 6.685.054 6.685.054 Total
KSU Perseorangan
853.863.090 - - - 22.966.968 876.830.058 KSU - General Individual
Umum
Cadangan kerugian - Allowance for -
penurunan nilai (87.816.789) - - - (2.272.079) (90.088.868) impairment losses
Jumlah 766.046.301 - - - 20.694.889 786.741.190 Total
KPNS Pra Purnabakti 2.065.422.526.071 16.411.371.145 769.643.175 3.234.796.334 13.892.260.304 2.099.730.597.029 KPNS Pra Purnabakti
Cadangan kerugian - Allowance for -
penurunan nilai (2.217.808.914) (534.485.149) (49.691.939) (289.303.784) (3.186.514.472) (6.277.804.258) impairment losses
Jumlah 2.063.204.717.157 15.876.885.996 719.951.236 2.945.492.550 10.705.745.832 2.093.452.792.771 Total
- 49 -
2025 Laporan Tahunan
Annual Report
Page 871
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
c. Kredit Yang Diberikan Berdasarkan Kolektabilitasnya (Lanjutan) c. Loans Based on The Collectibility (Continued)
Jenis Kredit (Lanjutan) Type of Credit (Continued)
31 Desember 2024 / December 31, 2024
Dalam Perhatian
Kurang Lancar / Diragukan /
Lancar / Current Khusus / In Macet / Loss Jumlah / Total
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Substandard Doubtfull
Special Mention
KPNS Pra THT 11.961.400.000 303.849.649 - 40.916.534 - 12.306.166.183 KPNS Pra THT
Cadangan kerugian - Allowance for -
penurunan nilai (6.683.349) (8.035.103) - (2.786.734) - (17.505.186) impairment losses
Jumlah 11.954.716.651 295.814.546 - 38.129.800 - 12.288.660.997 Total
KSU Untuk Tokoh KSU for Figure of
69.733.550.954 246.552.922 - - 105.032.578 70.085.136.454
Lembaga Institutions
Cadangan kerugian - Allowance for -
penurunan nilai (69.210.714) (2.338.938) - - (25.368.154) (96.917.806) impairment losses
Jumlah 69.664.340.240 244.213.984 - - 79.664.424 69.988.218.648 Total
KMK Kredit Usaha KMK - Employee
- - - - 33.913.596 33.913.596
Pegawai Business Loan
Cadangan kerugian - Allowance for -
penurunan nilai - - - - (1.859.027) (1.859.027) impairment losses
Jumlah - - - - 32.054.569 32.054.569 Total
KI Agunan Deposito 3.560.753.726 - - - - 3.560.753.726 KI Collateral Deposit
Cadangan kerugian Allowance for -
penurunan nilai - - - - - - impairment losses
Jumlah 3.560.753.726 - - - - 3.560.753.726 Total
KI Kredit Mitra Pegawai 186.931.168.796 141.067.784 - 410.450.924 1.816.682.746 189.299.370.250KI Employee Partner Credit
Cadangan kerugian Allowance for -
penurunan nilai (121.595.506) (1.285.712) - (11.480.266) (83.998.519) (218.360.003) impairment losses
Jumlah 186.809.573.290 139.782.072 - 398.970.658 1.732.684.227 189.081.010.247 Total
KPR Sejahtera FLPP 23.005.325.934 - - - - 23.005.325.934 KPR Sejahtera FLPP
Cadangan kerugian Allowance for -
871
penurunan nilai (14.078.148) - - - - (14.078.148) impairment losses
Jumlah 22.991.247.786 - - - - 22.991.247.786 Total
KMK Kredit Mitra KMK Employee Partner
109.906.840.111 579.191.813 - 270.340.599 1.902.220.862 112.658.593.385
Pegawai Credit
Cadangan kerugian Allowance for -
penurunan nilai (70.193.557) (10.495.552) - (13.597.639) (233.999.736) (328.286.484) impairment losses
Jumlah 109.836.646.554 568.696.261 - 256.742.960 1.668.221.126 112.330.306.901 Total
KI Lembaga Agama 7.763.176.360 - - - - 7.763.176.360 KI Religious Institutions
Cadangan kerugian Allowance for -
penurunan nilai (244.444.606) - - - - (244.444.606) impairment losses
Jumlah 7.518.731.754 - - - - 7.518.731.754 Total
KSU THL - - - - 90.609.843 90.609.843 KSU THL
Cadangan kerugian Allowance for -
penurunan nilai - - - - (16.432.173) (16.432.173) impairment losses
Jumlah - - - - 74.177.670 74.177.670 Total
KPBS Pra Purnabakti 27.638.751.811 - - - - 27.638.751.811 KPBS Pra Purnabakti
Cadangan kerugian Allowance for -
penurunan nilai (15.952.818) - - - - (15.952.818) impairment losses
Jumlah 27.622.798.993 - - - - 27.622.798.993 Total
KUR Super Mikro KUR Super Micro
282.680.536 - 3.779.739 704.206 11.482.128 298.646.609
Investasi Investment
Cadangan kerugian Allowance for -
penurunan nilai (3.564.715) - (495.395) (217.700) (3.455.895) (7.733.705) impairment losses
Jumlah 279.115.821 - 3.284.344 486.506 8.026.233 290.912.904 Total
KUR Super Mikro Modal KUR Super Micro
680.774.306 34.392.615 24.750.907 9.588.270 24.401.979 773.908.077
Kerja Working Capital
Cadangan kerugian Allowance for -
penurunan nilai (20.444.490) (10.939.377) (12.091.805) (5.008.525) (16.366.584) (64.850.781) impairment losses
Jumlah 660.329.816 23.453.238 12.659.102 4.579.745 8.035.395 709.057.296 Total
KK PPPK 911.168.444.284 812.867.192 117.129.705 90.667.693 95.002.138 912.284.111.012 KK PPPK
Cadangan kerugian Allowance for -
penurunan nilai (501.431.299) (25.608.785) (6.300.720) (6.336.149) (15.337.157) (555.014.110) impairment losses
Jumlah 910.667.012.985 787.258.407 110.828.985 84.331.544 79.664.981 911.729.096.902 Total
KPNS PP VERTIKAL 333.653.084 - - - - 333.653.084 KPNS PP VERTICAL
Cadangan kerugian Allowance for -
penurunan nilai (189.225) - - - - (189.225) impairment losses
Jumlah 333.463.859 - - - - 333.463.859 Total
- 50 -
Laporan Keuangan
Financial Report
Page 872
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
c. Kredit Yang Diberikan Berdasarkan Kolektabilitasnya (Lanjutan) c. Loans Based on The Collectibility (Continued)
Jenis Kredit (Lanjutan) Type of Credit (Continued)
31 Desember 2024 / December 31, 2024
Dalam Perhatian
Kurang Lancar / Diragukan /
Lancar / Current Khusus / In Macet / Loss Jumlah / Total
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Substandard Doubtfull
Special Mention
KMK - Installment
KMK - Linkage Angsuran 47.404.211.434 - - - - 47.404.211.434
Linkage
Cadangan kerugian Allowance for -
penurunan nilai (1.517.865.067) - - - - (1.517.865.067) impairment losses
Jumlah 45.886.346.367 - - - - 45.886.346.367 Total
KMK Properti 2.665.000.000 - - - - 2.665.000.000 KMK Property
Cadangan kerugian Allowance for -
penurunan nilai (81.456.701) - - - - (81.456.701) impairment losses
Jumlah 2.583.543.299 - - - - 2.583.543.299 Total
Jumlah kredit
yang diberikan 15.649.837.046.834 92.713.884.344 7.724.201.386 16.433.392.803 363.954.425.225 16.130.662.950.592 Total Loans
Jumlah cadangan kerugian - Total of Allowance for
penurunan nilai (25.218.123.894) (9.185.043.232) (1.233.921.649) (3.489.099.680) (169.733.855.730) (208.860.044.185) Impairment Losses
Jumlah Kredit yang -
15.624.618.922.940 83.528.841.112 6.490.279.737 12.944.293.123 194.220.569.495 15.921.802.906.407
Diberikan - Bersih Total Loans - Net
d. Menurut jangka waktu d. By term of credit
2025 2024
Based on the remaining life to -
Berdasarkan sisa umur jatuh tempo maturity period
Kurang dari 1 tahun 501.631.802.923 550.398.005.985 Less than 1 year
1 tahun hingga 2 tahun 476.602.927.080 400.816.287.535 1 - 2 years
2 tahun hingga 5 tahun 3.133.921.773.279 2.833.864.476.616 2 - 5 years
Lebih dari 5 tahun 12.654.668.939.662 12.345.584.180.455 More than 5 years
Sub-jumlah 16.766.825.442.944 16.130.662.950.592 Sub total
872 Dikurangi cadangan kerugian -
penurunan nilai (222.793.295.648) (208.860.044.185)
Less off allowance for -
impairment losses
Jumlah - Bersih 16.544.032.147.296 15.921.802.906.407 Total-Net
Berdasarkan perjanjian Based on agreement
Kurang dari 1 tahun 282.360.553.319 350.624.860.559 Less than 1 year
1 tahun hingga 2 tahun 128.953.846.299 89.989.309.873 1 - 2 years
2 tahun hingga 5 tahun 2.445.568.094.226 2.079.746.765.061 2 - 5 years
Lebih dari 5 tahun 13.909.942.949.100 13.610.302.015.099 More than 5 years
Sub jumlah 16.766.825.442.944 16.130.662.950.592 Sub total
Dikurangi cadangan kerugian - Less off allowance for -
penurunan nilai (222.793.295.648) (208.860.044.185) impairment losses
Jumlah - Bersih 16.544.032.147.296 15.921.802.906.407 Total - Net
Sesuai dengan surat Bank Indonesia No. 22/I/Dsta/Srt/B tanggal 3 Januari 2020 In accordance with Bank Indonesia's letter No. 22/I/Dsta/Srt/B dated January 3, 2020
perihal penyesuaiaan tata cara pengisian laporan bulanan bank umum dan regarding adjustment to the procedures for filling out commercial banks' monthly
integrasi pelaporan BI-Antasena terkait implementasi PSAK 109 dan PSAK 116, reports and the integration of BI-Antasena reporting related to the implementation of
dan surat Otoritas Jasa Keuangan No. SI7/PB.11/2020 tanggal 14 Februari 2020 PSAK 109 and PSAK 116, and the Financial Services Authority's letter No.
hal perlakukan Cadangan Penurunan Nilai (CKPN) dalam perhitungan ATMR SI7/PB.11/2020 dated 14 February 2020 regarding the treatment of Allowance for
Risiko Kredit sesuai PSAK 109 maka: Impairment reserves (CKPN) in the calculation of RWA for Credit Risk in accordance
with PSAK 109, then:
Cadangan Penurunan Nilai / Allowance for Impairment Tata cara pengisian sesuai / The filling procedure is appropriate
Diisi dengan CKPN atas aset kurang baik (stage 2) dan CKPN atas aset tidak baik (Stage
Secara individual /Individually 3) sesuai kriteria PSAK 109 / Filled in with CKPN for not good assets (stage 2) and CKPN
for bad assets (Stage 3) according to the criteria of PSAK 109
Diisi dengan CKPN atas aset baik (stage 1) dan sesuai kriterai PSAK 109 / Filled in with
Secara Kolektif /Collectively
CKPN for good assets (stage 1) and according to the criteria of PSAK 109
Kolektabilitas/ Lancar / Dalam perhatian khusus / Kurang lancar /
Diragukan /Doubtful Macet/ loss
Collectability Pass Special mention Substandard
Bucket Rating 1, Rating 2 Rating 3, Rating 4 Rating 5 Rating 6, Rating 7 Rating 8 :
Rating 1 :0 hari / day ; Rating 3 :31-60 hari / day ; Rating 5: 91-120 hari / Rating 6: 121-150 hari / day Rating 8: > 180 hari / day
DPD Rating 2 :1-30 hari / Rating 4 :61-90 hari / day ; day Rating 7: 151-180 hari / day
day ;
Staging Stage 1 Stage 2 Stage 3
CKPN LBU Kolektif Individual
Kredit yang diberikan jamin dengan Deposito. Agunan, yang diikat dengan Credit provided is guaranteed with Time Deposit. Collateral, which is tied to a
deposito, agunan yang diikat dengan hak tanggungan, surat kuasa untuk hipotik, deposit, collateral bound with mortgage, power of attorney for hipotik, or
atau menjual atau jaminan jaminan yang lain yang umumnya diterima bank. selling or other collateral that is generally accepted by the bank.
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2025 Laporan Tahunan
Annual Report
Page 873
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
Berikut adalah informasi pokok lainnya sehubungan dengan kredit yang diberikan : Bellow are other main informations related to loans :
1. Suku bunga rata-rata pertahun untuk tanggal 31 Desember 2025 dan 2024 1. Average annual interest rates as of December 31, 2025 and 2024 were
masing-masing sebesar 10,48% dan 10,48%. 10.48% and 10.48%, respectively.
2. Kredit yang diberikan pada pihak-pihak yang berelasi dilakukan dengan 2. Loans to related parties made with the equal term and condition as granted
persyaratan dan kondisi yang sama seperti yang diberikan kepada pihak lain. to other parties.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
3. Kredit yang diberikan dijamin dengan deposito, agunan yang diikat dengan hak 3. Loans secured by deposits, covered by mortgage collateral, power of
tanggungan, surat kuasa untuk hipotik atau menjual atau jaminan yang lain yang attorney to sell or other acceptable collateral to the bank.
umumnya diterima bank.
4. Kredit konsumtif merupakan kredit yang diberikan untuk Pegawai Negeri Sipil di 4. Consumptive loans are loans provided to civil servants within the North
lingkungan Pemerintah Daerah Provinsi Sulawesi Utara dan Gorontalo, semua Sulawesi and Gorontalo Provincial Government, all loans are guaranteed by
kredit tersebut dijamin oleh PT Asuransi Jiwa Askrida, PT Asuransi Kredit PT Asuransi Jiwa Askrida, PT Asuransi Kredit Indonesia (Askrindo) (Persero).
Indonesia (Askrindo) (Persero).
2025 2024
Bentuk kredit Form of Loans
KI Biasa 2,404% 2,663% KI - Common
KI Kredit Mitra Usaha Kecil 0,001% 0,001% KI - Small Business Partner Credit
KSU THL 0,000% 0,001% KSU THL
KI KUK 0,106% 0,064% KI - KUK
KI Mikro 0,000% 0,000% KI - Micro
KI Mikro Penjaminan 0,000% 0,000% KI - Assurance Micro
KK Biasa 56,163% 57,598% KK - Common
KK KPR Bank Sulut 0,001% 0,001% KK - KPR Bank Sulut
KK Lainnya 2,751% 3,162% Other KK
KMK Biasa 0,147% 0,153% KK - Common
KMK KUK 0,068% 0,045% KMK - KUK
KMK Mikro 0,001% 0,002% KMK - Micro
KMK - Linkage Angsuran 0,190% 0,294% KMK - Linkage Angsuran
KMK Mikro Tanpa Agunan 0,000% 0,000% KMK - Unsecured Micro
KMK Rekening Koran Biasa 0,328% 0,390% KMK - General Bank Statement
873
KMK Rekening Koran Kontraktor 1,016% 1,107% KMK - Contractor Bank Statement
KMK Agunan Deposito 0,232% 0,558% KMK - Cash Collateral
KUR Mikro Investasi 0,295% 0,370% KUR - Investment Micro
KUR Mikro Modal Kerja 0,369% 0,389% KUR - Working Capital Micro
KUR Ritel Investasi 0,479% 0,000% KUR - Investment Retail
KUR Ritel Modal Kerja 0,336% 0,000% KUR - Working Capital Retail
KK Cash Collateral 0,015% 0,086% KK - Cash Collateral
KK Pensiunan PNS 8,363% 8,248% KK - Pension of PNS
Kredit Konsumtif Umum 0,382% 0,346% General Consumer Credit
KK Pejabat Publik/Anggota Dewan 1,965% 2,178% KK - Public Officials
KI KUP 0,000% 0,000% KIP - KUP
KMK Mikro Sejahtera 0,000% 0,014% KMK - Prosperous Micro
KPNS Pra Purnabakti 13,418% 13,017% KPNS Pra Purnabakti
KSU Perseorangan Umum 0,005% 0,005% KSU - General Individual
KSU Untuk Tokoh Lembaga Agama 0,497% 0,434% KSU for Figure of Institution
KI Lembaga Agama 0,050% 0,048% KI Lembaga Agama
KMK Kecil Sejahtera 0,013% 0,000% KMK - Prosperous Small
KI Mikro Sejahtera 0,002% 0,006% KI - Prosperous Micro
KI Kecil Sejahtera 0,006% 0,000% KI - Prosperous Small
KPNS Pra THT 0,000% 0,076% Credit Pra THT
KMK Kredit Usaha Pegawai 0,102% 0,000% KMK - Employee Business Credit
KI Agunan Deposito 0,000% 0,022% KI - Collateral Deposits
KI Kredit Mitra Pegawai 0,000% 1,174% KI - Employee Partner Loan
KPR Sejahtera FLPP 0,125% 0,143% KPR - Prosperous FLPP
KMK Kredit Mitra Pegawai 0,698% 0,698% KMK - Employee Partner Loan
KMK Pinjaman Berjangka 0,000% 0,000% KMK - Term Loan
KMK Standby Loan Kontraktor 0,013% 0,000% KMK - Standby Loan Contractor
KK PPPK 8,054% 5,656% KK PPPK
KPNS PP VERTIKAL 0,001% 0,002% KPNS PP VERTIKAL
KPBS Pra Purnabakti 0,171% 0,171% KPBS Pra Purnabakti
KUR Super Mikro Investasi 0,002% 0,002% KUR Super Mikro Invest
KUR Super Mikro Modal Kerja 0,006% 0,005% KUR Super Mikro Working Capital
KMK Properti 0,010% 0,017% KMK Property
Kredit Holyland dan Umroh 0,002% 0,003% Holyland and umrah loan
KUR Kecil Investasi 0,479% 0,511% KUR - Investment Retail
KUR Kecil Modal Kerja 0,336% 0,340% KUR - Working Capital Retail
Porsi kredit terhadap Portion of credit to the
100% 100%
total kredit yang diberikan total loansto total credit granted
- 52 -
Laporan Keuangan
Financial Report
Page 874
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
e. Tabel jumlah kredit non-performing terdiri dari kredit dengan kolektibilitas e. Table of total non perform loans which consists of collectibility credit
(kurang lancar, diragukan dan macet) adalah sebagai berikut: (substandard, doubtfull and loss) are as follows:
2025 2024
Non Performing Loan-Gross Non Performing Loan-Gross
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jumlah 497.772.820.277 388.112.019.414 Total
Persentase 2,97% 2,41% Precentage
Non Performing Loan-Netto Non Performing Loan-Netto
Jumlah 314.882.334.120 213.655.142.355 Total
Persentase 1,88% 1,32% Precentage
Berdasarkan pada peraturan Bank Indonesia No. 15/2/PBI/2013 tanggal 20 Mei Based on Bank Indonesia regulation No. 15/2/PBI/2013 dated May 20, 2013,
2013, rasio kredit non-performing adalah setinggi-tingginya 5% dari jumlah yang the ratio of non-perfoming loans as high as 5% of the amount granted by
diberikan oleh bank. Bank telah membentuk tim dari Departemen Special Asset bank. The bank has formed a team from the Special Asset Management
Management (SAM) menangani kredit bermasalah melalui SK Direksi. (SAM) Department to handle non-performing loans through a Decree of the
Board of Directors.
Dalam upaya penanganan kredit bermasalah Bank senantiasa menjaga dan In an effort to handle non-performing loans, the Bank always maintains and
memelihara kualitas kredit serta meminimalisir resiko kredit. Untuk itu bank maintains credit quality and minimizes credit risk. For this reason, banks
melakukan upaya penyelamatan dan penyelesaian terhadap kredit-kredit make efforts to save and settle non-performing loans which include
bermasalah yang mencakup penagihan, restrukturisasi kredit, pengalihan debitur collection, credit restructuring, transfer of debtors or compensation,
atau kompensasi, pencairan agunan, pengajuan klaim kepada perusahaan disbursement of collateral, submission of claims to credit insurance
asuransi kredit, penyerahan pengurusan kredit kepada PUPN/BUPLN atau companies, submission of credit management to PUPN/BUPLN or District
Pengadilan Negeri, hapus buku kredit dan atau cara-cara lain yang dapat Courts, write-off of credit books and or other ways that can be taken based
ditempuh berdasarkan ketentuan perundang-undangan yang berlaku. on the provisions of the applicable legislation.
f. Perubahan cadangan kerugian penurunan nilai adalah sebagai berikut : f. Movements in the allowance for impairment losses of loans are as follow
:
2025 2024
Saldo awal periode 208.860.044.185 241.443.597.475 Beginning balance
874 Penyisihan selama periode berjalan (Notes 30)
Saldo akhir periode
13.933.251.463
222.793.295.648
(32.583.553.290)
208.860.044.185
Allowance during the period (Notes 30)
Ending balance
Cadangan Kerugian Penilaian Nilai (CKPN) tahun 2024 sebesar Rp The Allowance for Expected Losses (CKPN) for 2024 amounted to Rp
208.860.044.185,- menjadi sebesar Rp 222.793.295.648,- pada tahun 2025 208,860,044,185, increasing to Rp 222,793,295,648 in 2025, resulting in a rise
sehingga terjadi kenaikan sebesar Rp 13.933.251.463,- kenaikan tersebut of Rp 13,933,251,463. This increase was due to a decline in credit quality.
disebabkan karena ada penurunan kualitas kredit.
g. Menurut jenis kredit g. According to the type of credit
2025 2024
Kredit Modal kerja Biasa 99.243.192.217 117.455.425.878 Common Working Capital Loans
Kredit Modal Kerja Mikro 120.501.909.541 116.044.218.012 Micro Working Capital Loans
Kredit Modal kerja KUK 11.377.002.511 7.247.156.752 Working Capital Loans - KUK
Kredit Modal Kerja Rekening Koran 225.383.921.855 288.894.849.286 Working Capital Bank Statement Loans
Kredit Modal kerja - KUR 118.203.721.040 117.493.724.083 Working Capital Loans - KUR
Kredit Investasi Biasa 411.381.890.532 437.269.620.879 Common Investment Loans
Kredit Investasi Mikro 193.117.953.761 190.593.126.449 Micro Investment Loans
Kredit Investasi KUK 23.619.575.798 14.051.646.676 Investment Loans - KUK
Kredit Investasi KUR 127.703.269.792 142.106.651.431 Investment Loans - KUR
Kredit Konsumtif 15.409.217.847.006 14.676.267.127.701 Consumptive Credit
KPR 27.075.158.890 23.239.403.445 Housing Loans
Jumlah 16.766.825.442.944 16.130.662.950.592 Total
Dikurangi cadangan kerugian penurunan nilai (222.793.295.648) (208.860.044.185) Impairment Losses - Related parties
Jumlah kredit yang diberikan 16.544.032.147.296 15.921.802.906.407 Total Loans - Net
2025 2024
Menurut Jenis kolektabilitas According to the type of collectability
Lancar 15.582.537.145.693 15.649.837.046.834 Current
Dalam perhatian khusus 686.515.476.975 92.713.884.344 Special Mention
Kurang lancar 25.281.945.672 7.724.201.386 Substandard
Diragukan 32.298.672.975 16.433.392.803 Doubtful
Macet 440.192.201.630 363.954.425.225 Loss
Jumlah 16.766.825.442.944 16.130.662.950.592 Total
Dikurangi cadangan kerugian penurunan nilai (222.793.295.648) (208.860.044.185) Impairment Losses - Related parties
Jumlah kredit yang diberikan 16.544.032.147.296 15.921.802.906.407 Total Loans - Net
- 53 -
2025 Laporan Tahunan
Annual Report
Page 875
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (Lanjutan) 11. LOANS (Continued)
h. Pelaksanaan penghapusan kredit dalam tahun berjalan h. The implementation of loan write-offs in the current year is carried
dilaksanakan dengan keputusan direksi. Perhitungan out by decision of the board of directors. The calculation of allowance
pembentukan penyisihan aset produktif dilaksanakan sesuai for earning assets is carried out in accordance with Bank Indonesia
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dengan peraturan Bank Indonesia No. 14/15/PBI/2012 tanggal 24 regulation No. 14/15/PBI/2012 dated October 24, 2012. The
Oktober 2012. Manajemen berkeyakinan bahwa cadangan Management considered that the above allowance for impairment
kerugian penurunan nilai diatas telah memadai. losses is adequate.
i. Kredit yang diberikan menurut sektor ekonomi dalam klasifikasi i. Loans based on economic sector in other classification consist of
lain-lain terdiri dari kredit konsumtif dan kredit KPR Bank Sulut. consumptive loans and Bank Sulut Mortgage Loans.
j. Dalam upaya penanganan kredit bermasalah bank senantiasa j. In handling non-performing loans, bank always maintains and
menjaga dan memelihara kualitas kredit serta meminimalisir risiko preserves the credit quality as well as minimizes credit risk. For this
kredit. Untuk itu bank melakukan upaya penyelamatan dan reason, the bank makes efforts to rescue and resolve non-performing
penyelesaian terhadap kredit-kredit bermasalah yang mencakup loans which include collection, credit restructuring, transfer of debtors
penagihan, restrukturisasi kredit, pengalihan debitur atau or compensation, disbursement of collatera, submission of claims to
kompensasi, pencairan agunan, pengajuan klaim kepada credit insurance companies, submission of credit management to
Perusahaan asuransi kredit, penyerahan pengurusan kredit kepada PUPN / BUPLN or the District Court, write-off loans and or other
PUPN/BUPLN atau Pengadilan Negeri, hapus buku kredit dan methods that can be taken based on applicable statutory provisions.
atau cara-cara lain yang dapat ditempuh berdasarkan ketentuan
perundang-undangan yang berlaku.
k. Dalam upaya penanganan kredit bermasalah Bank senantiasa k. In an effort to manage non-performing loans, the Bank consistently
menjaga dan memelihara kualitas kredit serta meminimalisir maintains and preserves the quality of credit while minimizing credit
resiko kredit. Untuk itu bank melakukan upaya penyelamatan dan risk. To this end, the bank undertakes efforts to rescue and resolve
penyelesaian terhadap kredit-kredit bermasalah yang mencakup problematic loans, which include collection, loan restructuring, transfer
penagihan, restrukturisasi kredit, pengalihan debitur atau of debtors or compensation, collateral liquidation, filing claims with
kompensasi, pencairan agunan, pengajuan klaim kepada credit insurance companies, handing over loan management to
875
perusahaan asuransi kredit, penyerahan pengurusan kredit kepada PUPN/BUPLN or the District Court, writing off loans, and/or other
PUPN/BUPLN atau Pengadilan Negeri, hapus buku kredit dan methods that can be pursued in accordance with applicable laws and
atau cara-cara lain yang dapat ditempuh berdasarkan ketentuan regulations.
perundang-undangan yang berlaku.
k. Berdasarkan surat yang disampaikan pemerintah kota Gorontalo k. Based on the letter delivered by the Gorontalo city government
Badan Keuangan No 900/B.Keu-3/2750/IX/2025 tanggal 10 Financial Agency No. 900/B.Keu-3/2750/IX/2025 dated September 10,
September 2025 yang ditujukan kepada Pimpinan PT Bank 2025, addressed to the Head of PT Bank SulutGo Gorontalo branch,
Sulutgo cabang Gorontalo, yang menjelaskan mengenai explaining the implementation of the transfer of all balances in the
pelaksanaan pemindahbukuan seluruh saldo yang ada pada old RKUD from PT Bank SulutGo Gorontalo branch to PT Bank
RKUD lama dari PT Bank SulutGo cabang Gorontalo ke PT Bank Tabungan Negara Gorontalo branch, effective from September 12,
Tabungan Negara Cabang Gorontalo terhitung sejak tanggal 12 2025, or no later than September 16, 2025. This transfer has been
September 2025 atau paling lambat tanggal 16 September 2025. approved by the Ministry of Finance of the Republic of Indonesia,
Perpindahaan ini telah disetujui oleh Kementerian Keuangan Directorate General of Fiscal Balance, under Number S-
Republik Indonesia Direktorat Jenderal Perimbangan Keuangan 15/PK/PK.7/2025 dated September 9, 2025, regarding the submission
dengan Nomor S-15/PK/PK.7/2025 tanggal 9 September 2025 of changes to the Gorontalo City regional general cash account
mengenai penyampaian perubahan nomor rekening kas umum number.
daerah Kota Gorontalo.
12. PENYERTAAN 12. INVESTMENT
Penyertaan saham pada PT BPR Prisma Dana sebagai berikut : The Investment in PT BPR Prisma Dana is as follows:
2025 2024
Saldo awal penyertaan 977.500.000 977.500.000 Beginning balance of investment
Penambahan tahun berjalan 208.500.000 - Addition of the current year
Jumlah penyertaan 1.186.000.000 977.500.000 Number of participants
(Dikurangi) cadangan kerugian - (Less) of allowance for -
penurunan nilai (6.807.640) (9.247.150) impairment losses
Jumlah 1.179.192.360 968.252.850 Total
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Laporan Keuangan
Financial Report
Page 876
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. PENYERTAAN (Lanjutan) 12. INVESTMENT (Continued)
Berdasarkan Akta No.6 Tanggal 29 April 2025 yang dibuat dihadapan Based on Deed No. 6 dated April 29, 2025, made before Notary Yenni
Notaris Yenni Kaunang, SH., M.Kn, notaris di Manado, Perusahaan Kaunang, SH., M.Kn, a notary in Manado, the Company made additional
melakukan tambahan setoran modal dari pajak deviden tahun buku capital contributions from the dividend tax for the 2024 fiscal year, with
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2024 dengan kepemilikan saham Perusahaan pada tanggal 31 the Company's shareholding as of December 31, 2025, as follows:
Desember 2025 sebagai berikut:
31 Desember 2025/ December 31, 2025
Nama Pemegang saham/ Jumlah saham/ Persentase kepemilikan/ Jumlah ( Rp. )
Shareholder's Name Number of shares Percentage of ownership (%) Total (Rp.)
Tn. Jopie Henrikus Lumintang 14.362 81,95% 28.724.000.000
Ny. Dorothea Samola 869 4,96% 1.738.000.000
Ny. Astrid Marcella Lumintang 606 3,46% 1.212.000.000
Tn. Gerald Fredrik Maynard Lumintang 606 3,46% 1.212.000.000
PT. BPD Sulawesi Utara Gorontalo 593 3,38% 1.186.000.000
Koperasi Konsumen Prisma Sulawesi Utara 198 1,13% 396.000.000
Koperasi Konsumen Kami Uman Sejahtera 57 0,33% 114.000.000
Koperasi Produsen Ayamen Esa Kombi 57 0,33% 114.000.000
Tn. Johanis Untu 52 0,30% 104.000.000
Tn. Drs. Hezky Zakaria Montong 52 0,30% 104.000.000
Tn. Drs. Patrice Just Suwu 29 0,17% 58.000.000
Tn. Drs. Bastyan Togas 23 0,13% 46.000.000
Tn. Hj. Rendra Ardi Sako 22 0,13% 44.000.000
Jumlah 17.526 100,00% 35.052.000.000
Sehubungan dengan adanya persetujuan penambahan modal In connection with the approval of the increase in issued and paid-up
ditempatkan dan disetor tersebut, PT Bank SulutGo tidak melakukan capital, PT Bank SulutGo did not increase its share ownership in PT BPR
penambahan atas kepemilikan saham pada PT BPR Prisma Dana Prisma Dana, resulting in the ownership in the company being diluted
876 sehingga mengakibatkan kepemilikan saham di perseroan ini
terdelusi dari persentase kepemilikan saham sebesar 7,59% menjadi
from 7.59% to 3.38%. PT Bank SulutGo expresses its agreement and has
no objection to the additional capital contribution. Based on this action,
sebesar 3,38%. PT Bank SulutGo menyatakan setuju dan tidak the investment in PT BPR Prisma Dana is no longer accounted for using
keberatan dengan adanya setoran tambahan tersebut. Berdasarkan the equity method but using the cost method because the investment is
tindakan tersebut penyertaan pada PT BPR Prisma Dana tidak lagi held for short-term sale.
menggunakan metode ekuitas tetapi menggunakan metode biaya
karena penyertaan yang dimiliki untuk dijual dalam jangka pendek.
Berdasarkan Akta No. 01 Tanggal 01 Desember 2022 yang dibuat Based on Deed No. 01 dated December 01, 2022 made before Kristianto
dihadapan Kristianto Naftali Poae, SH., M.Kn, notaris di Manado, Naftali Poae, SH, M.Kn, a notary in Manado, the Company made
Perusahaan melakukan tambahan setoran modal dari deviden tahun additional capital contribution from dividend for fiscal year 2022 and
buku 2022 dan hibah saham kepemilikan Tn. Jopie Henrikus grant of shares owned by Mr. Jopie Henrikus Lumintang to Mrs. Astrid
Lumintang kepada Ny. Astrid Marcella Lumintang dan Tn. Gerald Marcella Lumintang and Mr. Jopie Henrikus Lumintang. Jopie Henrikus
Fredrik Maynard Lumintang masing-masing sebesar 2.000 lembar Lumintang to Mrs. Astrid Marcella Lumintang and Mr. Gerald Fredrik
saham, sehingga susunan kepemilikan saham Perusahaan pada Maynard Lumintang. Gerald Fredrik Maynard Lumintang amounting to
tanggal 31 Desember 2024 sebagai berikut: 2,000 shares each, so that the composition of the Company's share
ownership as of December 31, 2024 is as follows:
31 Desember 2024/ December 31, 2024
Nama Pemegang saham/ Jumlah saham/ Persentase kepemilikan/ Jumlah ( Rp. )
Shareholder's Name Number of shares Percentage of ownership (%) Total (Rp.)
Tn. Jopie Henrikus Lumintang 47.289 81,92% 23.644.500.000
Ny. Dorothea Samola 3.211 5,56% 1.605.500.000
Ny. Astrid Marcella Lumintang 2.000 3,46% 1.000.000.000
Tn. Gerald Fredrik Maynard Lumintang 2.000 3,46% 1.000.000.000
PT. BPD Sulawesi Utara Gorontalo 1.955 3,39% 977.500.000
Koperasi Serba Usaha Prisma 654 1,13% 327.000.000
Koperasi Unit Daerah Ayamen 186 0,32% 93.000.000
Koperasi Unit Daerah Kami Uman 186 0,32% 93.000.000
Tn. Johanis Untu 173 0,30% 86.500.000
Tn. H. Hanafi Sako 70 0,12% 35.000.000
Jumlah 57.724 100,00% 28.862.000.000
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2025 Laporan Tahunan
Annual Report
Page 877
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. PENYERTAAN (Lanjutan) 12. INVESTMENT (Continued)
Sehubungan dengan adanya persetujuan penambahan modal In connection with the approval of the increase in issued and paid-up
ditempatkan dan disetor tersebut, PT Bank SulutGo tidak melakukan capital, PT Bank SulutGo did not increase its share ownership in PT BPR
penambahan atas kepemilikan saham pada PT BPR Prisma Dana Prisma Dana, resulting in a diluted share ownership in this company from
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sehingga mengakibatkan kepemilikan saham di perseroan ini a share ownership percentage of 7.59% to 3.46%. PT Bank SulutGo agreed
terdelusi dari persentase kepemilikan saham sebesar 7,59% menjadi and did not object to the additional deposit. Based on this action, the
sebesar 3,46%. PT Bank SulutGo menyatakan setuju dan tidak investment in PT BPR Prisma Dana no longer uses the equity method but
keberatan dengan adanya setoran tambahan tersebut. Berdasarkan uses the cost method because the investment is held for sale in the short
tindakan tersebut penyertaan pada PT BPR Prisma Dana tidak lagi term.
menggunakan metode ekuitas tetapi menggunakan metode biaya
karena penyertaan yang dimiliki untuk dijual dalam jangka pendek.
Sehubungan dengan membaiknya kondisi/kinerja PT BPR Prisma In connection with the improved condition / performance of PT BPR
Dana, Bank melakukan perbaikan kualitas penyertaan dari kualitas 5 Prisma Dana, the Bank has made improvements to the quality of
menjadi kualitas 1 dengan pertimbangan sebagai berikut: investment from quality 5 to quality 1 with the following considerations:
a. Pada tanggal 15 Maret 2019, PT BPR Prisma Dana melakukan a. On March 15, 2019, PT BPR Prisma Dana distributed dividends for the
pembagian deviden atas kinerja tahun 2018 senilai Rp 87.167.298,- 2018 performance of Rp 87,167,298.
.
b. Pada tanggal 05 April 2019, PT BPR Prisma Dana melakukan b. On April 5, 2019, PT BPR Prisma Dana distributed dividends for the
pembagian deviden atas kinerja tahun 2012 senilai Rp 2012 performance of Rp 123,223,390. The dividend was held by PT
123.223.390,-. Deviden tersebut sempat ditahan oleh PT BPR BPR Prisma Dana at the request of Bank Indonesia at that time due to
Prisma Dana atas permintaan Bank Indonesia saat itu karena the decrease in the CAR of PT BPR Prisma Dana.
penurunan CAR PT BPR Prisma Dana.
c. Pada tanggal 13 Februari 2020, PT BPR Prisma Dana melakukan c. On February 13, 2020, PT BPR Prisma Dana distributed dividends for
pembagian deviden atas kinerja tahun 2019 senilai Rp 2019 performance worth Rp 498,010,412,-
498.010.412,-.
d. Pada tahun 2021, PT Bank SulutGo telah memperoleh pembagian
dividen atas investasi yang di tempatkan di PT BPR Prisma Dana
d. In 2021 PT Bank SulutGo has received a dividend payment for
investments placed in PT BPR Prisma Dana with a value of Rp 877
dengan nilai sebesar Rp 844.997.504,-. 844,997,504,-.
e. Pada tanggal 26 April 2022, PT. BPR Prisma Dana melakukan e. On April 26, 2022, PT. BPR Prisma Dana distributes dividends for 2021
pembagian deviden atas kinerja tahun 2021 senilai Rp. performance of Rp. 292,272,741,-
292.272.741,-
f. Pada tanggal 11 Mei 2023, PT. BPR Prisma Dana melakukan f. On May 11, 2023, PT BPR Prisma Dana distributed dividends on 2022
pembagian deviden atas kinerja tahun 2022 senilai Rp. performance Rp. 362,624,955.
362.624.955,-
g. Pada tanggal 05 April 2024, PT. BPR Prisma Dana melakukan g. On April 05, 2024, PT BPR Prisma Dana distributed dividends on its
pembagian deviden atas kinerja tahun 2022 senilai Rp. 2022 performance in the amount of Rp. 440,705,875.
440.705.875,-
h. Pada tanggal 29 April 2025 PT BPR Prisma Dana melakukan h. On April, 29 2025, PT BPR Prisma Dana distributed dividends on its
pembagian deviden atas kinerja tahun 2024 senilai Rp 2022 performance in the amount of Rp. 348.775.975,-.
348.775.975,-.
- 56 -
Laporan Keuangan
Financial Report
Page 878
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET TETAP 13. FIXED ASSETS
Akun ini terdiri dari : This account consists of :
31 Desember 2025 / December 31, 2025
Saldo Awal /
Penambahan / Pengurangan / Koreksi/ Reklasifikasi / Saldo Akhir /
Beginning
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Addition Disposal Corection Reclassification Ending Balance
Balance
Kepemilikan langsung Direct ownership
Biaya Perolehan : Acquisition :
Hak atas tanah 185.881.776.298 - - - - 185.881.776.298 Landrights
Bangunan 97.209.579.303 - - - 323.011.615.732 420.221.195.035 Building
Kendaraan 3.039.921.688 - - - 25.250.000 3.065.171.688 Vehicle
Mesin kantor 49.255.085.698 340.838.797 236.488.797 - 705.223.000 50.064.658.698 Office machine
Perabot kantor 25.308.453.849 180.510.756 1.036.796.599 - 611.510.366 25.063.678.372 Office furniture
Inventaris lainnya 53.613.732.713 246.087.427 1.659.374.146 - 2.302.691.354 54.503.137.348 Other supplies
Hardware komputer 79.633.098.825 212.792.401 1.489.748.411 - 2.746.713.240 81.102.856.055 Computer hardware
Sub jumlah 493.941.648.374 980.229.381 4.422.407.953 - 329.403.003.692 819.902.473.494 Sub total
Aset sewa guna
104.361.406.874 30.718.198.750 33.388.280.245 - - 101.691.325.379
Asset lease
usaha
Aset dalam Assets in
penyelesaian 250.357.812.228 81.080.988.065 - - (329.403.003.692) 2.035.796.601 progress
Jumlah 848.660.867.476 112.779.416.196 37.810.688.198 - - 923.629.595.474 Total
Akumulasi Penyusutan : Accumulated Depreciation :
Bangunan 12.061.018.189 14.066.526.419 - - 26.127.544.608 Building
Kendaraan 2.813.683.908 138.692.938 - - - 2.952.376.846 Vehicle
Mesin kantor 47.382.513.918 897.067.965 236.488.797 - 302.279.360 48.345.372.446 Office machine
Perabot kantor 18.674.051.880 3.151.688.473 1.036.796.599 - - 20.788.943.754 Office furniture
Inventaris lainnya 44.168.551.031 4.784.250.370 1.659.374.146 - (302.279.360) 46.991.147.895 Other supplies
Hardware komputer 72.206.513.704 4.608.353.422 1.489.748.411 - - 75.325.118.715 Computer hardware
878 Sub jumlah 197.306.332.631 27.646.579.587 4.422.407.953 - - 220.530.504.265 Sub total
Aset sewa guna
49.630.429.453 36.389.927.520 33.388.280.245 - - 52.632.076.728
Asset lease
usaha
Nilai Buku 601.724.105.392 650.467.014.481 Book Value
31 Desember 2024 / December 31, 2024
Saldo Awal /
Penambahan / Pengurangan / Koreksi/ Reklasifikasi / Saldo Akhir /
Beginning
Addition Disposal Corection Reclassification Ending Balance
Balance
Kepemilikan langsung Direct ownership
Biaya Perolehan : Acquisition :
Hak atas tanah 184.348.866.298 - - - 1.532.910.000 185.881.776.298 Landrights
Bangunan 81.016.634.400 1.479.480.000 - - 14.713.464.903 97.209.579.303 Building
Kendaraan 3.542.671.688 24.090.000 551.840.000 - 25.000.000 3.039.921.688 Vehicle
Mesin kantor 48.992.742.408 241.355.890 104.514.000 - 125.501.400 49.255.085.698 Office machine
Perabot kantor 22.500.967.549 1.860.151.546 182.400.000 - 1.129.734.754 25.308.453.849 Office furniture
Inventaris lainnya 50.374.336.813 1.429.192.610 78.195.000 - 1.888.398.290 53.613.732.713 Other supplies
Hardware komputer 76.711.675.385 2.745.571.290 72.770.000 - 248.622.150 79.633.098.825 Computer hardware
Sub jumlah 467.487.894.541 7.779.841.336 989.719.000 - 19.663.631.497 493.941.648.374 Sub total
Aset sewa guna
107.232.093.018 7.416.448.373 10.287.134.517 - - 104.361.406.874 Asset lease
usaha
Aset dalam Assets in
penyelesaian 209.682.746.895 60.582.952.329 - - (19.907.886.996) 250.357.812.228 progress
Akumulasi Penyusutan : Accumulated Depreciation :
Bangunan 7.914.906.511 4.146.111.678 - - - 12.061.018.189 Building
Kendaraan 3.203.082.348 197.801.256 587.199.696 - - 2.813.683.908 Vehicle
Mesin kantor 46.800.704.197 1.036.645.493 454.835.772 - - 47.382.513.918 Office machine
Perabot kantor 15.046.011.712 3.854.381.678 226.341.510 - - 18.674.051.880 Office furniture
Inventaris lainnya 38.385.562.883 6.078.947.198 295.959.051 - - 44.168.551.031 Other supplies
Hardware komputer 66.433.026.682 6.357.307.906 583.820.884 - - 72.206.513.704 Computer hardware
Sub jumlah 177.783.294.333 21.671.195.209 2.148.156.912 - - 197.306.332.631 Sub total
Aset sewa guna
Asset lease
usaha 54.942.694.699 33.704.855.566 39.017.120.812 - - 49.630.429.453
Nilai Buku 551.676.745.422 601.724.105.392 Book Value
- 57 -
2025 Laporan Tahunan
Annual Report
Page 879
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET TETAP ( Lanjutan ) 13. FIXED ASSETS (Continued)
Revaluasi terakhir dinilai pada tahun 2021 Perseroan telah melakukan The most recent revaluation was conducted in 2021. The Company
perhitungan aset tanah dan bangunan melalui KJPP Dasa'at, Yudostira & Rekan carried out the valuation of land and building assets through KJPP
pada laporan nomor file 00293/2.0041-04/PI/07/0584/1/XII/2021 pada tanggal 21 Dasa'at, Yudostira & Rekan in report file number 00293/2.0041-
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Desember 2021, yang ditandatangani oleh Suhada, ST, M.Ec.Dev., MAPPI (Cert), 04/PI/07/0584/1/XII/2021 dated December 21, 2021, signed by Suhada,
Tanggal efektif revaluasi adalah 4 Oktober 2021, seperti yang diungkapkan pada ST, M.Ec.Dev., MAPPI (Cert). The effective date of the revaluation is
catatan nomor 13, sehingga mendapatkan keuntungan atas revaluasi aset tetap October 4, 2021, as disclosed in note number 13, resulting in a gain
tersebut sebesar Rp. 27.310.760.350,- from the revaluation of fixed assets amounting to IDR 27,310,760,350.
Berikut adalah informasi pokok lainnya sehubungan dengan aset tetap pada 31 The following is other basic information in relation to property, plant
Desember 2025 dan 31 Desember 2024: and equipment as of December 31, 2025 and December 31, 2024:
1. Tidak terdapat hambatan dalam kelanjutan penyelesaian aset, rugi penurunan 1. There are no obstacles in continuing the completion of assets,
nilai aset yang di akui dalam laba rugi dan ekuitas, aset tetap yang tidak impairment losses on assets recognized in profit or loss and
digunakan sementara, dihentikan dari penggunaan aktif dan diklasifikasikan equity, property, plant and equipment that are not used
sebagai tersedia untuk dijual, perubahan estimasi masa guna dan/atau temporarily, discontinued from active use and classified as
metode penyusutan menurut jenis aset tetap, kondisi atau peristiwa yang available-for-sale, changes in estimated useful lives and/or
menyebabkan terjadinya penurunan nilai atau pemulihan penurunan nilai, depreciation method by type property, plant and equipment,
dan aset tetap yang menjadi jaminan. conditions or events that cause impairment or reverse the
impairment, and property, plant and equipment that are
collateralized.
2. Bank tidak memiliki aset yang dikapitalisasi dengan biaya pinjaman yang 2. The Bank does not have capitalized assets with borrowing costs
memenuhi kriteria kualifikasian, jumlah biaya selama periode tahun berjalan, that meet the qualification criteria, the amount of costs during
dan tarif untuk menentukan jumlah biaya pinjaman yang layak dikapitalisasi. the current year period, and the rate to determine the amount of
borrowing costs that are eligible to be capitalized.
3. Bank masih menggunakan aset tetap yang sudah disusutkan penuh untuk 3. Banks still use fixed assets that have been fully depreciated to
879
menunjang operasional. support operations.
4. Bank memliki komitmen kontraktual dalam perolehan aset tetap. 4. The Bank has a contractual commitment to acquire property,
plant and equipment.
5. Bank melakukan revaluasi aset tetap. 5. The Bank conducts revaluation of fixed assets.
6. Tidak ada aset yang berasal dari hibah. 6. There are no assets derived from grants.
7. Tidak ada aset tetap yang tidak dipakai sementara dan dijaminkan oleh Bank. 7. There are no fixed assets that are not used temporarily and are
guaranteed by the Bank.
8. Tidak memiliki aset tetap yang dihentikan dari penggunaan aktif dan tidak 8. Does not have fixed assets that have been discontinued from
diklasifikasikan sebagai tersedia untuk dijual. active use and are not classified as available for sale.
Beban penyusutan untuk tahun-tahun yang berakhir pada tanggal 31 Desember Depreciation expenses for the year ended on December 31, 2025 and
2025 dan 2024 masing-masing sebesar Rp 64.036.507.107,- dan Rp 2024 are amounting to Rp 64,036,507,107.- and
55.376.050.775,-. Rp 55,376,050,775,-.
Aset tetap, kecuali tanah, pada tanggal-tanggal 31 Desember 2025 Fixed assets, except for land, as of December 31, 2025, were insured
diasuransikan terhadap risiko kebakaran dan risiko lainnya pada PT Asuransi against fire and other risks at PT Asuransi Bangun Askrida with a total
Bangun Askrida dengan total nilai pertanggungan sebesar Rp 1.092.812.927,- insured value of IDR 1,092,812,927. In 2024, they were insured against
Pada tahun 2024 diasuransikan terhadap risiko kebakaran dan risiko lainnya fire and other risks at PT Asuransi Bangun Askrida with a total insured
pada PT Asuransi Bangun Askrida dengan total nilai pertanggungan Rp value of IDR 728,737,796,712, which will mature on various dates.
728.737.796.712,- yang akan jatuh tempo dalam berbagai tanggal. Menurut According to management, the total insured value is sufficient to cover
pihak manajemen total nilai pertanggungan tersebut cukup untuk menutupi potential losses on the insured assets.
kemungkinan kerugian atas aset yang dipertanggungkan.
Reklasifikasi dari aset dalam penyelesaiaan menjadi aset tetap dengan nilai The reclassification of assets in progress to fixed assets with a
sifnifikan pada jenis bangunan, merupakan bangunan gedung kantor pusat significant value in the type of building pertains to the central office
sebesar Rp 305.957.982.125,- belum termasuk interior dan pembangunan building amounting to Rp 305,957,982,125, not including the interior,
cabang ratahan, cabang tomohon yang selesai dan dicatat sebagai aset tetap as well as the construction of the Ratahan and Tomohon branches,
pada tahun 2025. which were completed and recorded as fixed assets in 2025.
Tidak terdapat aset tetap yang dijaminkan oleh Bank pada tanggal 31 Desember There are no asset under warranty by the bank on December 31, 2025
2025 dan 2024. and 2024.
- 58 -
Laporan Keuangan
Financial Report
Page 880
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. ASET TAK BERWUJUD 14. INTANGIBLE ASSETS
31 Desember 2025 / December 31, 2025
Saldo Awal /
Penambahan / Pengurangan / Koreksi/ Reklasifikasi / Saldo Akhir /
Beginning
Addition Disposal Corection Reclassification Ending Balance
Balance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kepemilikan langsung Direct ownership
Biaya Perolehan : Acquisition :
Peranti Lunak 5.260.145.195 1.888.866.000 - - - 7.149.011.195 Software
Sub jumlah 5.260.145.195 1.888.866.000 - - - 7.149.011.195 Sub total
Akumulasi Amortisasi : Accumulated Amortization :
Peranti Lunak 3.136.915.811 1.365.675.624 - - - 4.502.591.435 Software
Sub jumlah 3.136.915.811 1.365.675.624 - - - 4.502.591.435 Sub total
Nilai Buku 2.123.229.384 2.646.419.760 Book Value
31 Desember 2024 / December 31, 2024
Saldo Awal /
Penambahan / Pengurangan / Koreksi/ Reklasifikasi / Saldo Akhir /
Beginning
Addition Disposal Corection Reclassification Ending Balance
Balance
Kepemilikan langsung Direct ownership
Biaya Perolehan : Acquisition :
Peranti Lunak 4.176.230.195 839.659.500 244.255.500 5.260.145.195 Software
Sub jumlah 4.176.230.195 839.659.500 - - 244.255.500 5.260.145.195 Sub total
Akumulasi Amortisasi : Accumulated Amortization :
Peranti Lunak 1.594.951.561 1.541.964.250 3.136.915.811 Software
Sub jumlah 1.594.951.561 1.541.964.250 - - - 3.136.915.811 Sub total
Nilai Buku 2.581.278.634 2.123.229.384 Book Value
880
Beban Amortisasi untuk tahun-tahun yang berakhir pada tanggal 31 Desember Amortization expenses for the year ended on December 31, 2025 and
2025 dan 2024 masing-masing sebesar Rp1.365.675.624,- dan Rp 1.541.964.250,-. 2024 are amounting to Rp 1.365.675.624- and Rp 1.541.964.250 ,-.
- 59 -
2025 Laporan Tahunan
Annual Report
Page 881
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. ASET LAIN LAIN 15. OTHERS ASSETS
Akun ini terdiri dari : This account consists of :
2025 2024
Bunga yang masih harus diterima : Accrued interest :
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Bunga kredit 100.210.093.775 90.261.240.672 Loan interest
Bunga antar bank 29.861.111 - Interbank interest
Bunga surat berharga 8.728.441.870 7.327.072.008 Marketable securities interest
Bunga atas tagihan surat berharga - Interest on bill of securities -
dengan janji dijual kembali 583.879.434 53.289.811 under resale agreements interest
Biaya dibayar dimuka : Prepaid expenses :
Sewa 13.870.428.111 5.012.162.447 Rent
Uang muka dan lain-lain - 10.049.675.583 Advances and other
* Kecurangan internal dalam penyelesaiaan Internal fraud in resolution
Kecurangan internal dalam penyelesaian 17.954.078.079 - Internal fraud in resolution
Dikurangi cadangan kerugian penurunan nilai (17.954.078.079) - Impairment Losses - Related parties
Lain-lain : Others :
Persediaan barang cetakan 5.178.724.953 8.999.993.633 Printing inventories
Panjar-panjar 81.438.400 114.317.375 Advances
Transaksi ATM Bersama - 53.653.071 ATM bersama transaction
Lain-lain 8.544.181.926 1.422.954.200 Others
Jumlah 137.227.049.581 123.294.358.799 Total
* Bank mencatat Kecurangan internal sebesar Rp 17.954.078.079,- dan * The bank recorded internal fraud amounting to IDR 17,954,078,079 and
dicadangkan secara penuh sebagai biaya pada tahun 2025. fully provisioned it as an expense in 2025. The fraud occurred at five
Kecurangan terjadi pada lima cabang terdiri dari cabang Tilamuta, branches, consisting of the Tilamuta branch, Kotamobagu branch,
cabang Kotamobagu, cabang Kwandang, cabang Molibagu dan Kwandang branch, Molibagu branch, and Tahuna branch. The internal
cabang Tahuna. Kecurangan internal tersebut akan dihapus buku fraud will be written off after legal proceedings and the results of a
setelah proses hukum dan adanya hasil keputusan pengadilan. court decision. Notes 32 Administrative and general expenses (Losses
Notes 32 Beban administrasi dan umum (Kerugian terkait risiko
operasional)
related to operational risk) 881
16. LIABILITAS SEGERA 16. OBLIGATION DUE TO IMMEDIATELY
Akun ini terdiri dari : This account consists of :
2025 2024
Titipan lainnya 106.178.296.294 93.799.138.625 Other deposit
Bunga yang masih harus dibayar 41.983.559.634 43.839.381.162 Accrued interest
Bonus dan kesejahteraan karyawan 14.748.675.448 3.622.146.223 Employee bonus and benefit
Liabilitas dalam rangka capital lease 34.134.237.880 38.714.497.500 Liabilities in the context of capital leases
Lain-lain 42.403.194.101 8.441.481.110 Others
Jumlah 239.447.963.357 188.416.644.620 Total
Titipan Lainnya diantaranya digunakan untuk pembayaran pajak, listrik, Other Deposits are used for tax, electricity and telephone payments
dan telepon yang dilakukan oleh pihak ketiga melalui bank. made by third parties through banks.
17. SIMPANAN NASABAH 17. DEPOSITS FROM CUSTOMERS
Akun ini terdiri dari : This account consists of :
2025 2024
Pihak berelasi Related parties
Giro 1.677.407.030.385 594.653.012.370 Current account
Tabungan 13.370.620.334 111.079.235.533 Saving
Deposito berjangka 480.504.300.000 37.084.100.000 Time deposits
Sub-jumlah 2.171.281.950.719 742.816.347.903 Sub-total
Pihak ketiga Third parties
Giro 440.371.662.315 527.520.026.772 Current account
Tabungan 2.698.681.021.894 2.620.986.544.484 Saving
Deposito berjangka 12.896.483.674.919 11.147.688.991.284 Time deposits
Sub-jumlah 16.035.536.359.128 14.296.195.562.540 Sub-total
Jumlah 18.206.818.309.848 15.039.011.910.443 Total
- 60 -
Laporan Keuangan
Financial Report
Page 882
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. SIMPANAN NASABAH (Lanjutan) 17. DEPOSITS FROM CUSTOMERS (Continue)
The average interest rate for deposits from customers are as follows :
Tingkat suku bunga rata-rata simpanan nasabah adalah sebagai berikut :
2025 2024
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Giro 0% - 2.25% 0% - 2.25% Current account
Tabungan 0% - 3.50% 0% - 3.50% Saving
Deposito berjangka : Deposits:
Deposito 3.00% - 7.25% 3.00% - 7.50% Deposits
Rincian deposito berdasarkan jangka waktu adalah sebagai berikut : Details of deposits based on time period :
2025 2024
1 bulan 2.774.784.992.867 2.129.859.379.993 1 month
3 bulan 2.554.288.951.392 3.571.045.251.391 3 months
6 bulan 4.655.511.757.812 4.451.379.541.600 6 months
12 bulan 3.392.402.272.848 1.032.488.918.300 12 months
Jumlah 13.376.987.974.919 11.184.773.091.284 Total
Deposito menurut periode yang tersisa sampai dengan tanggal jatuh Time deposits based on the remaining period until maturity date :
tempo : 2025 2024
Kurang dari 3 bulan 2.774.784.992.867 8.792.901.395.448 Less than 3 months
Lebih dari 3 bulan hingga 6 bulan 7.209.800.709.204 1.908.884.701.820 More than 3 - 6 months
Lebih dari 6 bulan hingga 12 bulan 3.392.402.272.848 482.986.994.016 More than 6 - 12 months
Jumlah 13.376.987.974.919 11.184.773.091.284 Total
18. SIMPANAN DARI BANK LAIN 18. DEPOSITS FROM OTHER BANK
Akun ini terdiri dari : This account consists of :
882 Seluruh simpanan dari bank lain berasal dari pihak ketiga, berdasarkan
jenis produk dengan rincian sebagai berikut:
All deposits from other banks come from third parties, based on product
types with details as follows:
2025 2024
Giro 2.084.365.074 6.830.369.576 Current account
Tabungan 102.875.473.892 89.108.308.541 Saving
Deposito berjangka 47.500.000.000 54.500.000.000 Time deposits
Interbank Call Money 100.000.000.000 575.000.000.000 Interbank Call Money
Jumlah 252.459.838.966 725.438.678.117 Total
2025 2024
Rincian interbank Call Money yang terdiri dari : Details of interbank Call Money consisting of:
PT Bank Rakyat Indonesia (Persero), Tbk - 100.000.000.000 PT Bank Rakyat Indonesia (Persero), Tbk
PT Bank Jawa Timur - 50.000.000.000 PT Bank Jawa Timur
PT Bank Jakarta, Tbk 25.000.000.000 - PT Bank Jakarta, Tbk
PT Bank Pembangunan Daerah Bali, Tbk 50.000.000.000 - PT Bank Pembangunan Daerah Bali, Tbk
PT Bank Sulawesi Tenggara - 150.000.000.000 PT Bank Sulawesi Tenggara
PT Bank Kalimantan Timur - 25.000.000.000 PT Bank Kalimantan Timur
PT Bank Jawa Barat Banten 25.000.000.000 50.000.000.000 PT Bank Jawa Barat Banten
PT Bank Papua - 50.000.000.000 PT Bank Papua
PT Bank Jawa tengah - 50.000.000.000 PT Bank Jawa tengah
PT Bank Sulawesi Tengah - 100.000.000.000 PT Bank Sulawesi Tengah
Jumlah 100.000.000.000 575.000.000.000 Total
Tingkat suku bunga rata-rata simpanan dari bank lain adalah sebagai Average interest rate of deposits from other banks deposits are as follows :
2025 2024
Giro 0% - 2.25% 0% - 2.25% Current account
Tabungan 0% - 3.50% 0% - 3.50% Saving
Deposito berjangka 3.00% - 5,25% 2,75%-5,25% Time deposits
Interbank Call Money 4.20% - 4,30% 6,15%-6,43% Interbank Call Money
- 61 -
2025 Laporan Tahunan
Annual Report
Page 883
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. LIABILITAS SURAT BERHARGA YANG DIJUAL DENGAN JANJI DIBELI 19. LIABILITIES OF MAKETABLE SECURITIES SOLD UNDER REPURCHASE
KEMBALI AGREEMENT
Akun ini terdiri dari : This account consists of :
2025 2024
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Liabilitas surat berharga yang dijual Liabilities of marketable securities sold
dengan janji dibeli kembali kepada under repurchase agreement to
Bank Indonesia - 292.412.090.000 Bank Indonesia
Bank lain 149.493.600.000 - Other bank
Jumlah 149.493.600.000 292.412.090.000 Total
20. SURAT BERHARGA YANG DITERBITKAN 20. MARKETABLE SECURITIES ISSUED
Akun ini terdiri dari : This account consists of :
2025 2024
Obligasi Bank SulutGo 750.000.000.000 750.000.000.000 Bank SulutGo Bond
Biaya emisi obligasi ditangguhkan (608.149.137) (1.520.372.877) Deffered bond issuance cost
Jumlah 749.391.850.863 748.479.627.123 Total
Berdasarkan Akta Risalah Rapat Umum Pemegang Saham Luar Biasa Based on the Deed of Minutes of the Extraordinary General Meeting of
Perseroan Terbatas PT. Bank Pembangunan Daerah Sulawesi Utara Shareholders of PT Bank Pembangunan Daerah Sulawesi Utara
Gorontalo (BANK SULUTGO) Nomor : 05 tanggal 18 Maret 2021, Gorontalo (BANK SULUTGO) Number: 05 dated March 18, 2021,
Edmund Lodi Mangowal, SH., Mkn, Notaris Kota Manado, para Edmund Lodi Mangowal, SH, Mkn, Notary of Manado City, the
pemegang saham dengan suara bulat memutuskan untuk menyetujui shareholders unanimously decided to approve the adjustment of the
penyesuaian keputusan Rapat Umum Pemegang Saham Luar Biasa decision of the 2018 Extraordinary General Meeting of Shareholders as
Tahun 2018 sebagaimana dalam Akta Keputusan Rapat Umum in the Deed of Resolution of the General Meeting of Shareholders
Pemegang Saham Nomor 17 tanggal 09-02-2018 (sembilan Februari dua Number 17 dated 09-02-2018 (nine February two thousand eighteen),
883
ribu delapan belas), Diktum keempat menjadi: "Menyetujui Penawaran the fourth dictum became: “Approve the Sustainable Public Offering of
Umum berkelanjutan obligasi berkelanjutan I Bank SulutGo sebanyak- sustainable bonds I Bank SulutGo in the maximum amount of Rp.
banyaknya sebesar Rp. 1.000.000.000.000,- (satu triliun rupiah) dan 1,000,000,000,000, - (one trillion rupiah) and give approval to pledge
memberikan persetujuan untuk menjaminkan sebagian maupun seluruh part or all of the Company's receivables for bills in the form of credit
piutang Perseroan atas tagihan berupa kredit yang diberikan Perseroan provided by the Company to its customers with current categories in
kepada nasabah-nasabahnya dengan kategori lancar sesuai ketentuan accordance with Bank Indonesia regulations and give approval to the
Bank Indonesia dan memberikan persetujuan pada Direksi untuk Board of Directors to take all necessary actions in connection with this
melakukan segala tindakan yang diperlukan sehubungan dengan hal matter”.
tersebut".
Obligasi ini diterbitkan tanpa warkat, ditawarkan dengan nilai 100% The Bonds are issued scripless, offered at 100% (one hundred percent)
(seratus persen) dari jumlah Pokok Obligasi dengan tingkat bunga tetap of the principal amount with a fixed interest rate of 7.80% (seven point
sebesar 7,80% (tujuh koma delapan nol persen) per tahun dan jangka eight zero percent) per annum and a term of 5 (five) years from the
waktu 5 (lima) tahun sejak Tanggal Emisi. Dimana pada tahap I, Bank Issue Date. In the first phase, the Bank has received bond proceeds
telah menerima dana Obligasi sebesar Rp. 750.000.000.000,- (tujuh ratus amounting to Rp. 750,000,000,000 (seven hundred fifty billion) rupiah.
lima puluh miliar) rupiah. Bunga Obligasi dibayarkan setiap triwulan, Interest on the Bonds is paid quarterly, where the first interest will be
dimana Bunga Obligasi pertama akan dibayarkan pada tanggal 7 paid on December 7, 2021, while the last interest as well as the
Desember 2021, sedangkan Bunga Obligasi terakhir sekaligus dengan repayment of the Bonds will be paid on September 7, 2026. Bond
pelunasan Obligasi akan dibayarkan pada tanggal 7 September 2026. repayment will be made in full (bullet payment) at maturity. Acting as
Pelunasan Obligasi akan dilakukan secara penuh (bullet payment) pada trustee of the Shelf Registration Bond I Phase I of PT Bank SulutGo is
saat jatuh tempo. Bertindak sebagai wali amanat Obligasi Berkelanjutan I PT Bank Mandiri.
Tahap I PT. Bank SulutGo adalah PT. Bank Mandiri.
Berdasarkan surat dari PT. Fitch Ratings Indonesia (“Fitch”) No. Based on letter from PT Fitch Ratings Indonesia (“Fitch”) No.
111/DIR/RATLTR/VI/2021 tanggal 28 Juni 2021, Peringkat Nasional 111/DIR/RATLTR/VI/2021 dated June 28, 2021, the National Long-Term
Jangka Panjang 'A(idn)' untuk Program Obligasi Berkelanjutan I Bank Rating 'A(idn)' for Bank SulutGo's Shelf Registration Bond I Program
SulutGo sejumlah maksimum Rp. 1.000.000.000.000. with a maximum amount of IDR 1,000,000,000,000.
Berdasarkan surat dari PT. Fitch Ratings Indonesia (“Fitch”) No. Based on the letter from PT Fitch Ratings Indonesia (“Fitch”) No.
111/DIR/RATLTR/VI/2021 tanggal 28 Juni 2021, Peringkat Nasional 111/DIR/RATLTR/VI/2021 dated June 28, 2021, the National Long-Term
Jangka Panjang 'A(idn)' untuk Obligasi Berkelanjutan I Bank SulutGo Rating 'A(idn)' for Bank SulutGo Sustainable Bonds I Phase I Year 2021
Tahap I Tahun 2021 sejumlah maksimum IDR 750 miliar dengan jangka with a maximum amount of IDR 750 billion with a maximum period of
waktu maksimum 5 tahun. 5 years.
- 62 -
Laporan Keuangan
Financial Report
Page 884
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. SURAT BERHARGA YANG DITERBITKAN (Lanjutan) 20. MARKETABLE SECURITIES ISSUED (Continued)
Adapun maksud dan tujuan Emisi Obligasi Berkelanjutan I adalah The purpose and objectives of the Shelf Registration Bond I Issuance
sebagai berikut : are as follows:
1. Memenuhi kebutuhan masyarakat Sulawesi Utara dan Gorontalo 1. Meet the needs of the people of North Sulawesi and Gorontalo in
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dalam bidang pinjaman kredit; the field of credit loans;
2. Mobilisasi dana jangka panjang untuk ekspansi kredit serta 2. Mobilization of long-term funds for credit expansion and
perbaikan struktur pendanaan bank; improvement of the bank's funding structure;
3. Mobilisasi dana yang bersumber dari pihak investor diluar daerah; 3. Mobilization of funds sourced from investors outside the region;
4. Meningkatkan performance dan image di pasar bahwa PT. Bank 4. Improve performance and image in the market that PT Bank
SulutGo turut aktif dalam kegiatan Pasar Modal; SulutGo is actively involved in Capital Market activities;
5. Meningkatkan hubungan kerja bisnis yang saling menguntungkan 5. Enhance mutually beneficial business working relationships with
dengan pihak-pihak yang terlibat dalam emisi tersebut; parties involved in the emissions;
6. Meningkatkan Profitabilitas bank. 6. Increase bank profitability.
Dari hasil penjelasan tersebut dan hasil analisis manajemen, maka Based on the above explanation and management's analysis, the offer
penawaran penjualan Obligasi Berkelanjutan I dipertimbangkan karena to sell Shelf Registration Bond I is considered favorable for the
menguntungkan bagi Perusahaan dengan kondisi sebagai berikut : Company under the following conditions:
1. Benefit & Cost Ratio dari emisi Obligasi Berkelanjutan I, dimana 1. Benefit & Cost Ratio of Sustainable Bonds I issuance, where the
Ratio Simple Interst sebesar 1,27% dan Ratio Compound Interest Simple Interst Ratio is 1.27% and the Compound Interest Ratio is
sebesar 1,83%. Dari masing-masing metode perhitungan 1.83%. From each method of calculating interest income (Simple
pendapatan bunga (Simple dan Compound Interest) sehingga hal and Compound Interest) so this concludes that bond issuance can
ini menyimpulkan bahwa emisi obligasi dapat memberikan provide profitability for banks.
profitabilitas bagi bank.
2. Mekanisme pembelian kembali (buy back) dilaksanakan sesuai 2. Buy back mechanism is carried out in accordance with the
dengan prosedur dan perjanjian perwaliamanatan (tidak lebih 5 % procedures and trusteeship agreement (no more than 5% of the
dari nominal obligasi). nominal bonds).
3. Proses dan mekanisme melibatkan instansi terkait yang 3. Process and mechanism involves competent related agencies
884 berkompeten yakni OJK, WALIAMANAT, BEI dan KSEI. namely OJK, WALIAMANAT, IDX and KSEI.
4. Pembelian kembali dengan maksud untuk disimpan atau dijual 4. Repurchase with the intention of storage or resale.
kembali.
5. Dilaksanakan sesuai dengan teknis dan mekanisme pasar serta 5. Implemented in accordance with applicable market and bank
teknis bank yang berlaku. technicalities and mechanisms.
Dana Obligasi tersebut akan digunakan untuk mengoptimalkan ekspansi The Bond proceeds will be used to optimize potential credit expansion
kredit yang potensial sehingga dapat meningkatkan profitabilitas bank so as to increase the bank's profitability while still paying attention to
namun tetap memperhatikan asas prudential banking. Emisi Obligasi prudential banking principles. The issuance of Shelf Registration Bonds
Berkelanjutan I dapat menjadi salah satu sumber pendanaan jangka I can be one of the long-term funding sources for credit expansion
panjang untuk rencana ekspansi kredit. plans.
21. PINJAMAN YANG DITERIMA 21. BORROWINGS
Akun ini terdiri dari : This account consists of :
a. Klasifikasi pinjaman yang diterima terdiri dari: a. Classification received received from:
2025 2024
Pinjaman dari Loans from
PT Sarana Multigriya Finansial (Persero) 1.100.000.000.000 1.500.000.000.000 PT Sarana Multigriya Finansial (Persero)
PT Bank Jakarta, Tbk 500.000.000.000 - PT Bank Jakarta, Tbk
PT Bank Danamon, Tbk - 350.000.000.000 PT Bank Danamon, Tbk
Jumlah 1.600.000.000.000 1.850.000.000.000 Total
Pinjaman yang diterima tersebut merupakan kerjasama PT. Bank The loan received is a collaboration between PT. SulutGo Bank
SulutGo dengan PT. Sarana Multigriya Finansial (Persero) yang with PT. Sarana Multigriya Finansial (Persero), which is a Financial
merupakan Lembaga Jasa Keuangan yang memiliki tugas Services Institution whose task is to build and develop a
membangun dan mengembangkan pasar pembiayaan sekunder secondary housing finance market, one of whose business
perumahan, yang salah satu kegiatan usahanya adalah memberikan activities is to provide loan facilities to lending
Fasilitas Pinjaman kepada lembaga penyalur kredit/pembiayaan institutions/financing for the housing and settlement sector with
sektor perumahan dan pemukiman dengan agunan berupa hak collateral in the form of rights to claim. The loan received will be
tagih. Pinjaman yang diterima ini akan dipergunakan dalam rangka used in the context of providing a consumptive multipurpose loan
pemberian fasilitas pinjaman kredit multiguna konsumtif. facility.
- 63 -
2025 Laporan Tahunan
Annual Report
Page 885
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. PINJAMAN YANG DITERIMA (Lanjutan) 21. BORROWINGS (Continued)
b. Klasifikasi pinjaman yang diterima berdasarkan maturity dan suku b. The classification of loans received is based on maturity and
bunga : interest rates :
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tanggal Mulai / Tanggal jatuh tempo/ Suku bunga/
Start Date Due date Interest rate
PT. Sarana Multigriya 19 Oktober 2023/ 19 Januari 2025/
6,55%
Finansial (Persero) October 19, 2023 January 19, 2025
PT. Sarana Multigriya 18 Januari 2024/ 18 Januari 2025/
6,95%
Finansial (Persero) January 18, 2024 January 19, 2025
25 November 2024/ 8 Januari 2025/
PT. Bank Danamon, Tbk 7,08%
November 25, 2024 January 8, 2025
23 Desember 2025/ 23 Desember 2026
PT. Bank Jakarta, Tbk 5,85%
December 23, 2025 December 23, 2026
PT. Sarana Multigriya 23 Juni 2025/ 23 Juli 2026
7,00%
Finansial (Persero) June 23, 2025 July 23, 2026
PT. Sarana Multigriya 19 Desember 2025/ 19 Desember 2028
5,50%
Finansial (Persero) December 19, 2025 December 19 2028
Berdasarkan perjanjian pemberian fasilitas pinjaman dari PT Sarana Based on the loan facility agreement from PT Sarana Multigria Finansial
Multigria finansial (Persero) kepada PT Bank Pembangunan Daerah (Persero) to PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sulawesi Utara Gorontalo dengan nomor perikatan 005/PP/SMF- with engagement number 005/PP/SMF-BDP.SULUTGO/I/2025, which
BDP. SULUTGO/I/2025 dan telah berubah dengan perjanjian nomor has been amended by agreement number 142/ADD/SMF-
142/ADD/SMF-BPD.SULUTGO/VI/2025 tanggal 20 Juni 2025 dengan BPD.SULUTGO/VI/2025 dated June 20, 2025, with the following
penjelasan sebagai berikut: explanation:
885
- Berdasarkan syarat-syarat dan ketentuan dalam perjanjian ini, PT - Based on the terms and conditions in this agreement, PT Sarana
sarana Multigria finansial (Persero)setuju untuk memberikan Multigria Finansial (Persero) agrees to provide a loan facility to
fasilitas pinjaman kepada Bank SulutGo sebesar Rp 500.000.000,- Bank SulutGo in the amount of IDR 500,000,000. This amount does
jumlah tersebu tidak termasuk bunga, provisi, dan biaya-biaya not include interest, provisions, and other fees. The loan interest
lainnya, bunga pinjaman sebesar 7,00% p.a.fixed. rate is 7.00% per annum, fixed.
22. PERPAJAKAN 22. TAXES
Akun ini terdiri dari : This account consists of :
a. Utang Pajak a. Taxes Payable
2025 2024
PPh pasal 21 1.672.570.940 882.203.243 Income tax art 21
PPh pasal 23 465.179.931 371.141.389 Income tax art 23
PPh pasal 25 - Desember 44.056.763 4.318.634.736 Income tax art 25 -December
PPh pasal 29 19.135.953.682 3.595.854.785 Income tax art 29
PPh pasal 4 ayat 2 6.629.673.912 5.972.649.882 Income tax art 4 (2)
PPn 1.661.348.154 163.296.988 Value Added Tax
Jumlah 29.608.783.382 15.303.781.023 Total
b. Rekonsiliasi Fiskal b. Fiscal Reconciliation
Rekonsiliasi antara laba (rugi) sebelum manfaat (beban) pajak The reconciliation between profit (loss) before tax benefits (expenses)
seperti yang disajikan dalam laporan laba rugi komprehensif as presented in the statements of comprehensive profit loss and
dengan taksiran penghasilan kena pajak (rugi pajak) untuk periode estimated taxable income (tax loss) for the years ended on December
yang berakhir pada tanggal 31 Desember 2025 dan 2024 adalah 31, 2025 and 2024 are as follows :
sebagai berikut :
- 64 -
Laporan Keuangan
Financial Report
Page 886
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. PERPAJAKAN (Lanjutan) 22. TAXES (Continued)
b. Rekonsiliasi Fiskal (Lanjutan) b. Fiscal Reconciliation (Continued)
2025 2024
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Laba sebelum pajak 380.595.932.827 300.627.710.090 Income before tax
Perbedaan temporer : Temporary differences :
Imbalan Pasca Kerja 41.053.495.000 349.082.090 Employee post benefit
Jumlah perbedaan temporer 41.053.495.000 349.082.090 Total temporary differences
Perbedaan permanen : Permanent differences:
Koreksi Positif : Positive Corection :
Rapat dan pertemuan 2.684.146.327 4.620.847.267 Meetings and conventions
Listrik, Telepon dan Air - - Electric, phone and water
Representasi dan jamuan 1.536.365.578 10.708.149.683 Representations and Entertaiment
Perayaan, rekreasi dan olahraga 3.348.852.559 Celebrations, recreations and sports
Sumbangan kepada karyawan 2.206.550.000 3.096.330.750 Donations to employees
Sumbangan dan zakat 1.857.327.534 8.611.194.366 Donations and zakat
Pajak-pajak (sanksi administrasi, denda, Taxes (administration fee, fine,
bunga dll) 8.530.981.105 4.492.298.373 interest exc)
Non-operasi lainnya 55.287.999.153 24.209.066.815 Other non-operating
Beban Corporate Social Responbility - 14.181.230.875 Corporate Social Responbility Expense
Tunjangan PPh 21 yang ditangung oleh PPh 21 allowances borne by
Perusahaan - 11.913.046.140 the Company
Koreksi Negatif Negative Corection
Cadangan Kerugian Penurunan Nilai - (29.754.699.705) Impairment Losses
Jumlah perbedaan permanen 72.103.369.697 55.426.317.123 Total permanent differences
Jumlah koreksi fiskal 113.156.864.697 55.775.399.213 Total fiscal corrections
886 Laba fiskal
Dibulatkan
493.752.797.524
493.752.797.000
356.403.109.303
356.403.109.000
Fiscal profit
Rounded
Taksiran penghasilan kena pajak 22% 108.625.615.340 78.408.683.980 Estimated taxable income of 22%
Pajak dibayar dimuka Prepaid taxes
PPh pasal 25 (89.489.661.658) (74.812.829.195) Income tax art 25
Jumlah (89.489.661.658) (74.812.829.195) Total
Jumlah taksiran PPh badan kurang Total estimated underpayment of corporate
bayar 19.135.953.682 3.595.854.785 income tax
c. Beban Pajak c. Tax expenses
Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan Deffered tax is calculated based on the affect of temporary
temporer antara jumlah tercatat aset dan liabilitas menurut laporan differences between carrying amount of asset and liability in
keuangan dengan dasar pengenaan pajak. financial statements with tax based.
2025 2024
Penghasilan (beban) pajak terdiri dari : Income (expenses) tax consists of :
Pajak kini (108.625.615.340) (78.408.683.980) Current tax
Manfaat (Beban) Pajak tangguhan 9.031.768.900 1.901.073.460 Deferred Tax (Expense) Benefit
Pajak penghasilan terkait dengan komponen - Income Tax Relating to Components of
pendapatan komprehensif lainnya 1.466.365.340 509.006.520 Other Comprehensive Income
Jumlah (98.127.481.100) (75.998.604.000) Total
- 65 -
2025 Laporan Tahunan
Annual Report
Page 887
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. PERPAJAKAN (Lanjutan) 22. TAXES (Continued)
d. Aset (Liabilitas) pajak tangguhan d. Deffered tax assets (liability)
31 Desember 2025 / December 31, 2025
Dikreditkan ke
Dikreditkan ke
Penghasilan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
31 Desember Laporan Laba Koreksi pajak 31 Desember
Komprehensif
2024 / Rugi/ Credited tangguhan 2025 /
Lain / Credited
December 31, to to the /deferred tax December 31,
to the SOther
2024 Income adjustment 2025
Comprehensif
statement
Income
Kewajiban manfaat Employee
karyawan 33.290.247.760 9.031.768.900 1.466.365.340 (6.142.609.880) 37.645.772.120 benefit
Jumlah 33.290.247.760 10.498.134.240 1.466.365.340 (6.142.609.880) 37.645.772.120 Total
31 Desember 2024 / December 31, 2024
Dikreditkan ke
Dikreditkan ke
Penghasilan
31 Desember Laporan Laba Koreksi pajak 31 Desember
Komprehensif
2023 / Rugi/ Credited tangguhan 2024 /
Lain / Credited
December 31, to to the /deferred tax December 31,
to the SOther
2023 Income adjustment 2024
Comprehensif
statement
Income
Kewajiban manfaat Employee
karyawan 30.880.167.780 1.901.073.460 509.006.520 - 33.290.247.760 benefit
Jumlah 30.880.167.780 1.901.073.460 509.006.520 - 33.290.247.760 Total
23. LIABILITAS IMBALAN PASKA KERJA 23. LIABILITIES ON EMPLOYEE POST BENEFIT
PT Bank Pembangunan Daerah telah melakukan penghitungan Imbalan
PT Bank Pembangunan Daerah has carried out the calculation of
Kerja Untuk tahun 2025 yang dihitung oleh kantor Aktuaris Independen
Employee Benefits for the year 2025, calculated by the independent
Steven & Mourits, dengan laporan No. 0081/MR-NM-PSAK 219-
BSGO/I/2026, pada tanggal 15 Januari 2026 dan nomor 2929/ST-NM-
actuarial office Steven & Mourits, with report No. 0081/MR-NM-PSAK
219-BSGO/I/2026, dated January 15, 2026, and No. 2929/ST-NM-
887
PSAK219-BSGO/XII/2024 pada tanggal 30 Desember 2024 yang dihitung
PSAK219-BSGO/XII/2024, dated December 30, 2024, also calculated by
oleh kantor aktuaris Independen Steven & Mourits, penghitungan
the independent actuarial office Steven & Mourits, for post-
imbalan pascakerja ('IPK') , sebagaimana diatur oleh undang-undang
employment benefits ('PEB'), as regulated by Law No. 6/2023 ('Law 6'),
No.6/2023 ("UU6"), peraturan Pemerintah No. 35/2021 ("PP35"), dan
Government Regulation No. 35/2021 ('GR 35'), and the cooperation
perjanjian kerjasama bersama Perusahaan dan imbalan jangka panjang
agreement between the Company and long-term benefits ('LTB'). The
("IJPL"). Jumlah karyawan yang berhak atas imbalan pasca kerja tersebut
number of employees entitled to post-employment benefits as of
pada tanggal 31 Desember 2025 1.647 oarang dan 2024 adalah 1.692
December 31, 2025, was 1,647 people, and in 2024 it was 1,692 people.
orang.
Tabel berikut menyajikan liabilitas imbalan pasca kerja Perseroan yang The following table presents the liabilities on employee post benefits
tercatat di laporan posisi keuangan, perubahan liabilitas imbalan pasca recorded in the statements of financial position, changes in liabilities
kerja, dan beban yang diakui dalam laporan laba rugi dan penghasilan on employee post benefits and expense recognized in the statements
komprehensif lain untuk tahun-tahun yang berakhir pada tanggal 31 of profit loss and other comprehensive income for years ended on
Desember 2025 dan 2024. December 31, 2025 and 2024.
Perhitungan rekonsiliasi aset program dan liabilias estimasian dana Reconciliation calculation on program assets and estimated liabilities of
pensiun yang diakui dalam laporan posisi keuangan adalah sebagai pension plan which are recognized in the statements of financial
berikut: position are as follows:
2025 2024
Nilai kini kewajiban 313.327.388.000 295.577.529.000 Present Value of Obligation
Nilai wajar aset (319.218.594.000) (302.360.997.000) Fair value of plan assets
Defisit/ (Surplus) (5.891.206.000) (6.783.468.000) Deficit/(Surplus)
Dampak batas atas aset 41.154.986.000 40.816.719.000 The effect of the asset ceiling
Kewajiban/ (Aset) yang diakui Liability/ (Assets) Recognized in the
35.263.780.000 34.033.251.000
dalam neraca Balance Sheet
- 66 -
Laporan Keuangan
Financial Report
Page 888
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. LIABILITAS IMBALAN PASKA KERJA (Lanjutan) 23. LIABILITIES ON EMPLOYEE POST BENEFIT (Continued)
A. Program Dana Pensiun A. Pension Plan Program
Pendapatan (biaya) program pensiun untuk periode yang berakhir Pension plans income (expenses) for the period ended on December
tanggal 31 Desember 2025 dan 2024 adalah sebagai berikut: 31, 2025 and 2024 were as follows:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2025 2024
Biaya jasa kini 9.343.992.000 6.057.429.000 Current service cost
Bunga neto 169.599.000 2.024.362.000 Net interest costs
Beban/ (Pendapatan) yang diakui Expenses/ (Income) Recognized
dalam Laporan laba rugi 9.513.591.000 8.081.791.000 in the Income Statement
Pengukuran kembali kewajiban/ (Aset) dalam Penghasilan Remeasurements of the Liability (Assets) in the Other Coprehensive
Komprehensif Lain untuk periode yang berakhir tanggal 31 Income for the period ended on December 31, 2025 and 2024 were as
Desember 2025 dan 2024 adalah sebagai berikut: follows:
2025 2024
Penyesuaian atas perubahan asumsi Adjustment for changes in assumptions
ekonomis 657.050.000 (4.649.236.000) economical
Kerugian atas perubahan asumsi demografi (138.866.000) - Losses due to changes in demographic assumptions
Penyesuaian pengalaman atas kewajiban 11.739.389.000 (15.486.046.000) Experiences Adjusment on liabilities
Imbal hasil atas aset program, Actual return on plan Assets,
yang tidak termasuk dalam bunga neto (2.939.890.000) 14.365.798.000 excluding amounts included in net interest cost
Perubahan dampak pembatasan aset Changes in the impact of asset restrictions
aset (tidak termasuk bunga neto) (2.652.386.000) 8.083.150.000 assets (excluding net interest)
Pengukuran kembali kewajiban/(Aset) Remeasurements of the Liability/ (Assets)
dalam Penghasilan Komprehensif Lain 6.665.297.000 2.313.666.000 in the Other Comprehensive Income
Rekonsiliasi yang menunjukkan mutasi nilai bersih dari kewajiban Reconciliation which show net mutation value of pension plan are as
dana pensiun adalah sebagai berikut: follows:
2025 2024
888 Liabilitas imbalan kerja - awal tahun
Koreksi efek penggunaan batasan
34.033.251.000 35.746.692.000 Liabilities on employee benefit - beginning year
Correction of the effect of usage limitations
aset yang diakui di PKL - assets recognized in internships
Beban (pendapatan) 9.513.591.000 10.196.068.000 Expense (income)
Pengukuran kembali kewajiban/ (Aset) Remeasurements of the Liability/ (Assets)
dalam Penghasilan Komprehensif Lain 6.665.297.000 2.313.666.000 in the Other Comprehensive Income
Realisasi pembayaran manfaat (6.018.155.000) (5.183.623.000) Benefit payment
Iuran Perusahaan (8.760.605.000) (8.641.219.000) Company Contributions
Pembayaran imbalan untuk biaya terminasi (169.599.000) (398.333.000) Benefit paid for termination cost
Liablitas (aset) untuk Liability/ (Assets) at
35.263.780.000 34.431.584.000
imbalan kerja akhir tahun End of Period
B. Program Imbalan Pasca Kerja - Cuti Besar B. Employee Benefits Program - Acumulated Leave
Perhitungan rekonsiliasi aset program dan liabilitas estimasian Reconciliation calculation on program assets and estimated
imbalan kerja-cuti besar yang diakui dalam Laporan Posisi liabilities of benefit program - accumulated leave which are
Keuangan adalah sebagai berikut : recognized in the statements of financial position are as follows :
2025 2024
Nilai kini kewajiban 28.641.447.000 26.339.776.000 Liabilities present value
Nilai wajar aset - - Assets fair value
Defisit/ (Surplus) 28.641.447.000 26.339.776.000 Deficit/(Surplus)
Dampak batas atas aset - - The effect of the asset ceiling
Kewajiban/ (Aset) yang diakui Liability/ (Assets) Recognized in the
28.641.447.000 26.339.776.000
dalam neraca Balance Sheet
- 67 -
2025 Laporan Tahunan
Annual Report
Page 889
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. LIABILITAS IMBALAN PASKA KERJA (Lanjutan) 23. LIABILITIES ON EMPLOYEE POST BENEFIT (Continued)
B. Program Imbalan Pasca Kerja - Cuti Besar (Lanjutan) B. Employee Benefits Program - Acumulated Leave (Continued)
Pendapatan (biaya) program imbalan kerja - cuti besar untuk Employee benefit - accumulated leave income (expenses) for the period
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
periode yang berakhir pada tanggal 31 Desember 2025 dan 2024 ended on December 31, 2025 and 2024 were as follows :
adalah sebagai berikut:
2025 2024
Biaya jasa kini 8.749.294.000 8.806.069.000 Current service cost
Bunga neto 1.547.248.000 1.401.593.000 Net Interest costs
Pengukuran kembali Remeasurements of the
Kewajiban/ (Aset) 788.660.000 496.076.000 Liability /(Assets)
Beban /(Pendapatan) yang diakui Expense/ (Income) Reognized
dalam Laporan Laba Rugi 11.085.202.000 10.703.738.000 in the Income Statement
Rekonsiliasi yang menunjukkan mutasi nilai bersih dari kewajiban Reconciliation which show net mutation value of employee benefit -
imbalan kerja-cuti besar adalah sebagai berikut: accumulated leave are as follows :
2025 2024
Liabilitas (aset) imbalan kerja - Liabilities (assets) on employee benefit -
awal tahun 26.339.776.000 25.507.640.000 beginning year
Realisasi pembayaran manfaat - - Benefit payment
(Beban) Pendapatan 11.085.202.000 10.703.738.000 (Expense) Income
Pembayaran imbalan untuk biaya terminasi (8.783.531.000) (9.871.602.000) Benefit paid for termination cost
Liabilitas (aset) imbalan kerja - Liabilities (assets) for -
28.641.447.000 26.339.776.000
akhir tahun employee benefits at ending year
Program Imbalan Jangka Panjang Lain (Penghargaan Masa
C. C. Other Long-Term Rewards Program (Gratuity)
Kerja)
Perhitungan rekonsiliasi aset program dan liabilitas estimasian Reconciliation calculation on program assets and estimated
889
imbalan kerja - penghargaan masa kerja yang diakui dalam laporan liabilities - gratuity which are recognized in the statements of
posisi keuangan adalah sebagai berikut : financial position are as follows :
2025 2024
Nilai kini kewajiban 107.211.919.000 90.946.281.000 Present Value of Obligation
Nilai wajar aset program - - Fair Value of Plan Assets
Defisit/(Surplus) 107.211.919.000 90.946.281.000 Deficit/ (Surplus)
Dampak batas atas aset - - The effect of the asset ceiling
Kewajiban/ (Aset) yang diakui Liability/ (Assets) Recognized in the
dalam neraca 107.211.919.000 90.946.281.000 Balance Sheet
Pendapatan (biaya) program imbalan kerja jangka panjang lain Other long-term reward income (expenses) (gratuity) for the
(Penghargaan Masa Kerja) untuk periode yang berakhir pada period ended on December 31, 2025 and 2024 were as follows :
tanggal 31 Desember 2025 dan 2024 adalah sebagai berikut:
2025 2024
Biaya jasa kini 8.995.301.000 8.379.531.000 Current service cost
Bunga neto 6.231.284.000 5.304.707.000 Interest costs
Pengukuran kembali Interest on the impact of asset limitation
Kewajiban/ Aset 5.228.117.000 5.309.311.000 Actuarial (gain) loss
Jumlah Beban Jasa Kini 20.454.702.000 18.993.549.000 Total Current Service Expense
Rekonsiliasi yang menunjukkan mutasi nilai bersih dari liabilitas Reconciliation which show net mutation value of employee benefit
imbalan kerja-penghargaan masa kerja adalah sebagai berikut: - gratuity are as follows:
2025 2024
Liabilitas imbalan kerja awal tahun 90.946.281.000 79.110.067.000 Liabilities on employee benefit beginning year
(Beban) Pendapatan 20.454.702.000 18.993.549.000 (Expense) Income
Realisasi pembayaran manfaat (4.189.064.000) (7.157.335.000) Benefit payment
Kewajiban (Aset) pada Liabilities (assets) at
107.211.919.000 90.946.281.000
akhir periode End Of Period
- 68 -
Laporan Keuangan
Financial Report
Page 890
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. LIABILITAS IMBALAN PASKA KERJA (Lanjutan) 23. LIABILITIES ON EMPLOYEE POST BENEFIT (Continued)
D. Rekonsiliasi Program Pensiun, Penghargaan Masa Kerja dan Cuti D. Reconciliation Program pension, Gratuity and Accumulated
Besar Leave
Perhitungan rekonsiliasi aset program dan liabilitas estimasian Reconciliation calculation on program assets and estimated
imbalan kerja yang diakui di dalam laporan posisi keuangan adalah employee benefit liabilities which are recognized in the statements
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sebagai berikut: of financial position are as follows:
2025 2024
Nilai kini kewajiban 449.180.754.000 412.863.586.000 Present Value of Obligation
Nilai wajar aset program (319.218.594.000) (302.360.997.000) Fair Value of Plan Assets
Defisit/(Surplus) 129.962.160.000 110.502.589.000 Deficit/ (Surplus)
Dampak batas atas aset 41.154.986.000 40.816.719.000 The effect of the asset ceiling
Kewajiban/ (Aset) yang diakui Liability/ (Assets) Recognized in the
dalam neraca 171.117.146.000 151.319.308.000 Balance Sheet
Pendapatan (biaya) program imbalan kerja per 31 Desember 2025 Employee benefit program income (expense) benefit plan on
dan 2024 adalah sebagai berikut : December 31, 2025 and 2024 were as follows :
2025 2024
Biaya jasa kini 25.114.572.000 25.207.514.000 Current service cost
Bunga neto 9.752.547.000 8.482.121.000 Interest costs
Pengukuran kembali Interest on the impact of asset limitation
Kewajiban/ Aset 6.016.777.000 5.805.387.000 Actuarial (gain) loss
Pembayaran imbalan untuk Benefit paid for
biaya terminasi 169.599.000 398.333.000 termination cost
Jumlah Beban Jasa Kini 41.053.495.000 39.893.355.000 Total Current Service Expense
Rekonsiliasi yang menunjukkan mutasi nilai bersih dari liabilitas Reconciliation which show net mutation value of employee benefit
imbalan kerja adalah sebagai berikut : liabilities are as follows :
2025 2024
Liabilitas imbalan kerja awal tahun 151.319.308.000 140.364.399.000 Liabilities on employee benefit beginning year
890 Beban (pendapatan)
Pengukuran kembali kewajiban/ (Aset)
41.053.495.000 39.893.355.000 Expense (income)
Remeasurements of the Liability/ (Assets)
dalam Penghasilan Komprehensif Lain 6.665.297.000 2.313.666.000 in the Other Comprehensive Income
Realisasi pembayaran manfaat (18.990.750.000) (22.212.560.000) Benefit payment
Iuran Perusahaan (8.760.605.000) (8.641.219.000) Company Contributions
Pembayaran imbalan untuk biaya
terminasi (169.599.000) (398.333.000) Benefit paid for termination cost
Liablitas (aset) untuk Liability/ (Assets) at
imbalan kerja akhir tahun 171.117.146.000 151.319.308.000 End of Period
Pada tahun 2025 dan 2024 PT Bank SulutGo mengakui beban Imbalan In 2025 and 2024 PT Bank SulutGo acknowledged that employee
kerja didasarkan pada realisasi tahun 2025 dan 2024. benefits were based on the realization of 2025 and 2024.
Asumsi utama yang digunakan dalam menentukan biaya dan liabilitas The assumption used in determinng cost and liability on employee
pasca kerja oleh Kantor Konsultan Aktuaria Steven & Mourits pada 31 benefits by Kantor Konsultan Aktuaria Steven & Mourits on December
Desember 2025 dan 2024, aktuaris independen masing-masing sebagai 31, 2025, and 2024 are as followed :
berikut :
2025 2024
a. Mortalita TMI 2019 GAM - 1971 a. Mortality
b. Tingkat cacat 0,01% per tahun 0,01% per tahun b. Disable rate
c. Tingkat pengunduran diri 0,5% per tahun 0,5% per tahun c. Resignation rate
d. Tingkat proyeksi kenaikan gaji 2,75% 3,50% d. Increased salary projection rate
e. Metode Project Unit Credit Project Unit Credit e. Method
f. Asumsi kenaikan emas untuk penghargaan 8% per tahun 8% per tahun f. Assumptions of rise in gold for award
24. LIABILITAS LAINNYA 24. OTHER LIABILITIES
Akun ini terdiri dari : This account consists of :
2025 2024
Provisi diterima di muka 305.645.937 407.855.806 Unearned provision
Setoran jaminan 15.525.476 536.826 Security deposit
Lain-lain 71.560.320.719 67.291.956.851 Others
Jumlah 71.881.492.132 67.700.349.483 Total
lain-lain sebesar Rp 71.560.320.719 dan Rp 67.291.956.851 pada 31 Other amounts totaling Rp 71,560,320,719 and Rp 67,291,956,851 as of
Desember 2025 dan 2024 merupakan Transaksi ATM Bank bersama yang December 31, 2025 and 2024 represent Bank ATM Bersama transactions
dikelola oleh PT Artajasa Pembayaran Elektronis dan PT Rintis Sejahtera. managed by PT Artajasa Pembayaran Elektronis and PT Rintis Sejahtera.
- 69 -
2025 Laporan Tahunan
Annual Report
Page 891
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. LIABILITAS ESTIMASI 25. ESTIMATED LIABILITIES
Akun ini terdiri dari : This account consists of :
2025 2024
ECL atas longgar tarik kredit yag diberikan 220.562.958 250.286.120 ECL on loosely granted credit facilities
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
ECL atas bank garansi 55.307.060 247.336.279 ECL on bank guarantees
275.870.018 497.622.399
Jumlah Total
26. EKUITAS 26. EQUITY
a. MODAL SAHAM b. SHARE CAPITAL
Berdasarkan Berita Acara Rapat Umum Pemegang Saham Tahunan Based on the Minutes of the Annual General Meeting of
Perseroan Terbatas PT. Bank Pembangunan Daerah Sulawesi Utara Shareholders of the Limited Liability Company PT. Bank
Gorontalo (BANK SULUTGO) Nomor : 01 tanggal 09 April 2025, Pembangunan Daerah Sulawesi Utara Gorontalo (BANK
Hesky Nofri Sompie, SH., Mkn, Notaris berkedudukan di Kabupaten SULUTGO) Number: 01 dated April 9, 2025, Hesky Nofri
Minahasa, seluruh pemegang saham dengan suara bulat Sompie, SH., Mkn, a notary based in Minahasa Regency, all
memutuskan : shareholders unanimously decided:
I. Laporan tahunan mengenai jalannya Perseroan selama Tahun I. Annual report on the Company's operations during the 2024
Buku 2024 dan penjelasan tentang Rencana Bisnis Bank (RBB) Financial Year and an explanation of the Bank's Business Plan
Tahun 2025 - 2027, Rencana Aksi Pemulihan dan Rencana (RBB) for 2025 - 2027, Recovery Action Plan, and Resolution
Resolusi. Plan.
1. Menyetujui dan mengesahkan Laporan Tahunan mengenai 1. Approving and ratifying the Annual Report on the
jalannya Perseroan selama Tahun Buku 2024 yang telah Company's operations during the 2024 Financial Year,
diaudit oleh Kantor Akuntan Publik Hananta Budianto dan which has been audited by the public accounting firm
Rekan. Hananta Budianto and Partners.
2. Memberikan pembebasan tanggung jawab sepenuhnya 2. Granting full discharge of liability (acquit et de charge)
(acquit et de charge) kepada Direksi Perseroan atas semua to the Company's Board of Directors for all management
tindakan kepengurusan dan pelaksanaan kewenangan oleh actions and exercise of authority by the Directors, as well
Direksi serta Dewan Komisaris Perseroan atas semua
tindakan pengawasannya selama Tahun Buku 2024.
as to the Company's Board of Commissioners for all
supervisory actions during the 2024 Financial Year.
891
II. Penetapan penggunaan Laba Bersih Tahun Buku 2024 (Deviden, II. Determination of the use of Net Profit for the 2024 Fiscal
Cadangan, Bonus Pegawai, dan Tantiem). Year (Dividends, Reserves, Employee Bonuses, and Director's
II. Menyetujui penetapan penggunaan Laba Bersih Tahun Buku Approving the determination of the use of Net Profit for
2024 sebesar Rp. 224.120.099.570,- (dua ratus dua puluh the Fiscal Year 2024 amounting to Rp. 224,120,099,570,-
empar miliar seratus dua puluh juta sembilan puluh (two hundred twenty-four billion one hundred twenty
sembilan ribu lima ratus tujuh puluh rupiah) dengan rincian: million ninety-nine thousand five hundred seventy
rupiah) with the following details:
1. Sejumlah 87,50% dari Laba Bersih Perseroan atau sebesar An amount of 87.50% of the Company's Net Profit, or
Rp. 196.105.087.124,- (seratus sembilan puluh enam miliar Rp. 196,105,087,124 (one hundred ninety-six billion one
seratus lima juta delapan puluh tujuh ribu seratus dua puluh hundred five million eighty-seven thousand one hundred
empat rupiah) dibagikan kepada Pemegang Saham sebagai twenty-four rupiah), will be distributed to Shareholders
Dividen secara proporsional berdasarkan share saham per 31 as Dividends proportionally based on the number of
Desember 2024, sebagai berikut: shares as of December 31, 2024, as follows:
- Pemerintah Propinsi Sulawesi Utara, sebesar - The Government of North Sulawesi Province, in the
Rp. 71.294.004.424,- (tujuh puluh satu miliar dua ratus amount of Rp. 71,294,004,424 (seventy-one billion
sembilan puluh empat juta empat ribu empat ratus two hundred ninety-four million four thousand
dua puluh empat rupiah); four hundred twenty-four rupiah);
- PT. Mega Corpora, sebesar Rp. 46.249.423.747,- (empat - PT. Mega Corpora, amounting to Rp.
puluh enam miliar dua ratus empat puluh sembilan 46,249,423,747 (forty-six billion two hundred forty-
juta empat ratus dua puluh tiga ribu tujuh ratus empat nine million four hundred twenty-three thousand
puluh tujuh rupiah); seven hundred forty-seven rupiah);
- Pemerintah Kabupaten Boalemo, sebesar - The Boalemo Regency Government, amounting to
Rp. 7.116.653.612,- (tujuh miliar seratus enam belas Rp. 7,116,653,612 (seven billion one hundred
juta enam ratus lima puluh tiga ribu enam ratus dua sixteen million six hundred fifty-three thousand six
belas rupiah); hundred twelve rupiahs);
- 70 -
Laporan Keuangan
Financial Report
Page 892
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. EKUITAS (Lanjutan) 26. EQUITY (Continued)
a. MODAL SAHAM (lanjutan) b. SHARE CAPITAL (Continued)
- Pemerintah Propinsi Gorontalo, sebesar - The Gorontalo Provincial Government, amounting
Rp. 11.523.134.919,- (sebelas miliar lima ratus dua to IDR 11,523,134,919 (eleven billion five hundred
puluh tiga juta seratus tiga puluh empat ribu sembilan twenty-three million one hundred thirty-four
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
ratus sembilan belas rupiah); thousand nine hundred nineteen rupiah);
- Koperasi Karyawan Bank Sulut, sebesar - The Bank Sulut Employee Cooperative, amounting
Rp. 13.301.808.059,- (tiga belas miliar tiga ratus satu to IDR 13,301,808,059 (thirteen billion three
juta delapan ratus delapan ribu lima puluh sembilan hundred one million eight hundred eight thousand
rupiah) dan kompensasi DSM sebesar Rp. 904.447.159,- fifty-nine rupiah) and DSM compensation
(sembilan ratus empat juta empat ratus empat puluh amounting to IDR 904,447,159 (nine hundred four
tujuh ribu seratus lima puluh sembilan rupiah); million four hundred forty-seven thousand one
hundred fifty-nine rupiah);
- Pemerintah Kota Gorontalo, sebesar - The Gorontalo City Government, amounting to Rp.
Rp. 5.028.134.435,- (lima miliar dua puluh delapan juta 5,028,134,435 (five billion twenty-eight million one
seratus tiga puluh empat ribu empat ratus tiga puluh hundred thirty-four thousand four hundred thirty-
lima rupiah), dan kompensasi DSM sebesar Rp. five rupiah), and DSM compensation of Rp.
403.825,- (empat ratus tiga ribu delapan ratus dua 403,825 (four hundred three thousand eight
puluh lima rupiah); hundred twenty-five rupiah);
- Pemerintah Kabupaten Minahasa, sebesar - The Minahasa Regency Government, amounting to
Rp. 4.053.492.151,- (empat miliar lima puluh tiga juta Rp. 4,053,492,151 (four billion fifty-three million
empat ratus sembilan puluh dua ribu seratus lima four hundred ninety-two thousand one hundred
puluh satu rupiah); fifty-one rupiahs);
- Pemerintah Kabupaten Gorontalo, sebesar - The Gorontalo Regency Government, amounting to
Rp. 3.818.166.046,- (tiga miliar delapan ratus delapan Rp. 3,818,166,046,- (three billion eight hundred
belas juta seratus enam puluh enam ribu empat puluh eighteen million one hundred sixty-six thousand
enam rupiah); forty-six rupiahs);
892 - Pemerintah Kota Manado, sebesar
Rp. 4.877.133.517,- (empat miliar delapan ratus tujuh
- The Manado City Government, amounting to Rp
4,877,133,517 (four billion eight hundred seventy-
puluh tujuh juta seratus tiga puluh tiga ribu lima ratus seven million one hundred thirty-three thousand
tujuh belas rupiah); five hundred seventeen rupiah);
- Pemerintah Kota Bitung, sebesar Rp. 3.665.204.078,- - The Bitung City Government, in the amount of Rp.
(tiga miliar enam ratus enam puluh lima juta dua ratus 3,665,204,078,- (three billion six hundred sixty-five
empat ribu tujuh puluh delapan rupiah); million two hundred four thousand seventy-eight
rupiahs);
- Pemerintah Kabupaten Pohuwato, sebesar - The Pohuwato Regency Government, amounting to
Rp. 2.727.821.762,- (dua miliar tujuh ratus dua puluh Rp. 2,727,821,762,- (two billion seven hundred
tujuh juta delapan ratus dua puluh satu ribu tujuh twenty-seven million eight hundred twenty-one
ratus enam puluh dua rupiah); thousand seven hundred sixty-two rupiah);
- Pemerintah Kabupaten Bolaang Mongondow, sebesar - The government of Bolaang Mongondow Regency,
Rp. 3.463.215.839,- (tiga miliar empat ratus enam amounting to Rp. 3,463,215,839 (three billion four
puluh tiga juta dua ratus lima belas ribu delapan ratus hundred sixty-three million two hundred fifteen
tiga puluh sembilan rupiah); thousand eight hundred thirty-nine rupiah);
- Pemerintah Kabupaten Bone Bolango, sebesar Rp. - The Bone Bolango Regency Government,
2.070.869.720,- (dua miliar tujuh puluh juta delapan amounting to Rp 2,070,869,720 (two billion seventy
ratus enam puluh sembilan ribu tujuh ratus dua puluh million eight hundred sixty-nine thousand seven
rupiah); hundred twenty rupiahs);
- Pemerintah Kabupaten Sangihe, sebesar - The Sangihe Regency Government, amounting to
Rp. 1.751.218.428,- (satu miliar tujuh ratus lima puluh IDR 1,751,218,428 (one billion seven hundred fifty-
satu juta dua ratus delapan belas ribu empat ratus dua one million two hundred eighteen thousand four
puluh delapan rupiah); hundred twenty-eight rupiah);
- Pemerintah Kota Tomohon, sebesar Rp. 3.080.810.919,- - The Tomohon City Government, amounting to Rp.
(tiga miliar delapan puluh juta delapan ratus sepuluh 3,080,810,919,- (three billion eighty million eight
ribu sembilan ratus sembilan belas rupiah); hundred ten thousand nine hundred nineteen
rupiah);
- 71 -
2025 Laporan Tahunan
Annual Report
Page 893
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. EKUITAS (Lanjutan) 26. EQUITY (Continued)
a. MODAL SAHAM (lanjutan) b. SHARE CAPITAL (Continued)
- Pemerintah Kabupaten Bolaang Mongondow Timur, - The government of East Bolaang Mongondow
sebesar Rp. 1.182.513.675,- (satu miliar seratus delapan Regency, amounting to IDR 1,182,513,675 (one
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
puluh dua juta lima ratus tiga belas ribu enam ratus billion one hundred eighty-two million five
tujuh puluh lima rupiah); hundred thirteen thousand six hundred seventy-
five rupiahs);
- Pemerintah Kota Kotamobagu, sebesar - The Kotamobagu City Government, amounting to
Rp. 1.515.892.323,- (satu miliar lima ratus lima belas Rp. 1,515,892,323 (one billion five hundred fifteen
juta delapan ratus sembilan puluh dua ribu tiga ratus million eight hundred ninety-two thousand three
dua puluh tiga rupiah); hundred twenty-three rupiah);
- Pemerintah Kabupaten Bolaang Mongondow Utara, - The Government of North Bolaang Mongondow
sebesar Rp. 890.317.096,- (delapan ratus sembilan Regency, amounting to Rp. 890,317,096 (eight
puluh juta tiga ratus tujuh belas ribu sembilan puluh hundred ninety million three hundred seventeen
enam rupiah); thousand ninety-six rupiah);
- Pemerintah Kabupaten Minahasa Tenggara, sebesar - The Government of Southeast Minahasa Regency,
Rp. 739.316.178,- (tujuh ratus tiga puluh sembilan juta amounting to Rp. 739,316,178 (seven hundred
tiga ratus enam belas ribu seratus tujuh puluh delapan thirty-nine million three hundred sixteen thousand
rupiah) dan kompensasi DSM sebesar Rp. 230.180.327,- one hundred seventy-eight rupiah) and DSM
(dua ratus tiga puluh juta seratus delapan puluh ribu compensation amounting to Rp. 230,180,327 (two
tiga ratus dua puluh tujuh rupiah); hundred thirty million one hundred eighty
thousand three hundred twenty-seven rupiah);
- Pemerintah Kabupaten Minahasa Utara, sebesar Rp. - The government of North Minahasa Regency, in
1.131.526.353,- (satu miliar seratus tiga puluh satu juta the amount of Rp. 1,131,526,353 (one billion one
lima ratus dua puluh enam ribu tiga ratus lima puluh hundred thirty-one million five hundred twenty-six
tiga rupiah) ; thousand three hundred fifty-three rupiahs);
- Pemerintah Kabupaten Siau Tagulandang Biaro
(Sitaro), sebesar Rp. 549.094.244,- (lima ratus empat
- The government of Siau Tagulandang Biaro
Regency (Sitaro), amounting to IDR 549,094,244
893
puluh sembilan juta sembilan puluh empat ribu dua (five hundred forty-nine million ninety-four
ratus empat puluh empat rupiah); thousand two hundred forty-four rupiahs);
- Pemerintah Kabupaten Bolaang Mongondow Selatan, - The Government of South Bolaang Mongondow
sebesar Rp. 586.354.211,- (lima ratus delapan puluh Regency, amounting to Rp. 586,354,211,- (five
enam juta tiga ratus lima puluh empat ribu dua ratus hundred eighty-six million three hundred fifty-four
sebelas rupiah); thousand two hundred eleven rupiah);
2. Sejumlah 12,50% dari Laba Bersih Perseroan atau Rp. 2. A total of 12.50% of the Company's Net Profit or Rp.
28.015.012.446,- (dua puluh delapan miliar lima belas juta 28,015,012,446 (twenty-eight billion fifteen million twelve
dua belas ribu empat ratus empat puluh enam rupiah) thousand four hundred forty-six rupiah) will be used as
digunakan sebagai berikut: follows:
- Sebesar Rp. 25.000.000.000,- (dua puluh lima miliar An amount of Rp. 25,000,000,000 (twenty-five
rupiah) digunakan sebagai dana TJSL perseroan 2025; - billion rupiah) will be used as the company's TJSL
fund for 2025;
- Sisanya sebesar Rp. 1.879.981.135,- (satu miliar - The remaining amount of Rp. 1,879,981,135 (one
delapan ratus tujuh puluh sembilan juta sembilan billion eight hundred seventy-nine million nine
ratus delapan puluh satu ribu seratus tiga puluh lima hundred eighty-one thousand one hundred thirty-
rupiah) digunakan untuk menambah Cadangan five rupiah) is used to increase the Company's
Perseroan. Reserves.
- 72 -
Laporan Keuangan
Financial Report
Page 894
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. EKUITAS (Lanjutan) 26. EQUITY (Continued)
a. MODAL SAHAM (lanjutan) b. SHARE CAPITAL (Continued)
2. Pemberian Jasa Produksi, Kesejahteraan Pegawai dan 2. Provision of Production Services, Employee Welfare, and
Tantiem. Bonuses.
- Menyetujui pemberian Jasa Produksi dan Insetif - Agreeing to the provision of Production Services
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kesejahteraan Pegawai dalam keseluruhan sebesar and Employee Welfare Incentives in a total of 25%
25% (dua puluh lima persen) yang terdiri dari Jasa (twenty-five percent), consisting of Production
Produksi sebesar 10% (sepuluh persen) dan Insentif Services of 10% (ten percent) and Employee
Kesejahteraan Pegawai sebesar 15% (lima belas Welfare Incentives of 15% (fifteen percent)
persen) dihitung dari Laba Bersih Perseroan Tahun calculated from the Company's Net Profit for the
Buku 2024; 2024 Fiscal Year;
- Menyetujui pemberian Tantiem kepada Anggota - Agreeing to the provision of bonuses to the
Dewan Komisaris dan Direksi Perseroan sebesar 10% Members of the Board of Commissioners and the
(sepuluh persen) dihitung dari Laba Bersih Perseroan Board of Directors of the Company amounting to
Tahun Buku 2024; 10% (ten percent) calculated from the Company's
Net Profit for the 2024 Financial Year;
- Jasa Produksi, Insentif Kesejahteraan Pegawai dan - Production Services, Employee Welfare Incentives,
Tantiem dibebankan pada Tahun Buku 2025; and Bonuses are charged to the 2025 Fiscal Year;
III. Penetapan Dana Kegiatan Tanggung Jawab Sosial dan III. Establishment of Activity Funds for Social Responsibility and
Keuangan Berkelanjutan Tahun 2025. Sustainable Finance in 2025.
1 Menyetujui Penetapan Dana Kegiatan Tanggung Jawab 1. Approving the Allocation of Funds for Social
Sosial dan Keuangan Berkelanjutan Tahun 2025 sebesar Rp. Responsibility and Sustainable Finance Activities for the
25.000.000.000,- (dua puluh lima miliar rupiah) yang Year 2025 amounting to IDR 25,000,000,000 (twenty-five
disisihkan dari Laba Bersih Tahun Buku 2024 dan akan billion rupiah) set aside from the Net Profit of the 2024
dibagikan kepada seluruh Pemegang Saham secara Financial Year and will be distributed to all Shareholders
proporsional berdasarkan share saham terakhir. proportionally based on the latest shareholding.
- Pemerintah Propinsi Sulawesi Utara, sebesar - The Government of North Sulawesi Province,
894 Rp. 9.508.000.000,- (sembilan miliar lima ratus delapan
juta rupiah);
amounting to Rp. 9,508,000,000,- (nine billion five
hundred eight million rupiah);
- PT. Mega Corpora, sebesar Rp. 5.589.000.000,- (lima - PT. Mega Corpora, amounting to Rp. 5,589,000,000
miliar lima ratus delapan puluh sembilan juta rupiah); (five billion five hundred eighty-nine million
rupiahs);
- Koperasi Karyawan Bank Sulut, sebesar Rp. - The Employee Cooperative of Bank Sulut,
1.834.000.000,- (satu miliar delapan ratus tiga puluh amounting to Rp. 1,834,000,000 (one billion eight
empat juta rupiah); hundred thirty-four million rupiah);
- Pemerintah Propinsi Gorontalo, sebesar - The Gorontalo Provincial Government, amounting
Rp. 1.393.000.000,- (satu miliar tiga ratus sembilan to Rp. 1,393,000,000 (one billion three hundred
puluh tiga juta rupiah); ninety-three million rupiah);
- Pemerintah Kabupaten Boalemo, sebesar Rp. - The Boalemo Regency Government, amounting to
860.000.000,- (delapan ratus enam puluh juta rupiah); IDR 860,000,000 (eight hundred sixty million
rupiah);
- Pemerintah Kota Manado, sebesar Rp. 634.000.000,- - The Manado City Government, amounting to Rp.
(enam ratus tiga puluh empat juta rupiah); 634,000,000 (six hundred thirty-four million
rupiahs);
- Pemerintah Kota Gorontalo, sebesar Rp. 626.000.000,- -
The Gorontalo City Government, amounting to Rp.
(enam ratus dua puluh enam juta rupiah).
626,000,000 (six hundred twenty-six million rupiah).
- Pemerintah Kabupaten Minahasa, sebesar Rp. - The Minahasa Regency Government, amounting to
490.000.000,- (empat ratus sembilan puluh juta Rp. 490,000,000 (four hundred ninety million
rupiah); rupiah);
- Pemerintah Kabupaten Gorontalo, sebesar Rp. - The Government of Gorontalo Regency, amounting
462.000.000,- (empat ratus enam puluh dua juta to Rp. 462,000,000,- (four hundred sixty-two
rupiah); million rupiah);
- Pemerintah Kota Tomohon, sebesar Rp. 444.000.000,- - The Tomohon City Government, amounting to Rp.
(empat ratus empat puluh empat juta rupiah); 444,000,000 (four hundred forty-four million
rupiah);
- 73 -
2025 Laporan Tahunan
Annual Report
Page 895
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. EKUITAS (Lanjutan) 26. EQUITY (Continued)
a. MODAL SAHAM (lanjutan) b. SHARE CAPITAL (Continued)
- Pemerintah Kota Bitung, sebesar Rp. 443.000.000,- - The Bitung City Government, amounting to Rp.
(empat ratus empat puluh tiga juta rupiah); 443,000,000 (four hundred forty-three million
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
rupiah);
- Pemerintah Kabupaten Gorontalo Utara, sebesar - The North Gorontalo Regency Government, in the
Rp. 423.000.000,- (empat ratus dua puluh tiga juta amount of Rp. 423,000,000 (four hundred twenty-
rupiah) ; three million rupiahs);
- Pemerintah Kabupaten Bolaang Mongondow, sebesar - The Government of Bolaang Mongondow Regency,
Rp. 419.000.000,- (empat ratus sembilan belas juta in the amount of Rp. 419,000,000 (four hundred
rupiah); nineteen million rupiah);
- Pemerintah Kabupaten Pohuwato, sebesar - The Government of Pohuwato Regency, amounting
Rp. 330.000.000,- (tiga ratus tiga puluh juta rupiah); to Rp. 330,000,000,- (three hundred thirty million
rupiah);
- Pemerintah Kabupaten Bone Bolango, sebesar - The Government of Bone Bolango Regency,
Rp. 250.000.000,- (dua ratus lima puluh juta rupiah); amounting to Rp. 250,000,000 (two hundred fifty
million rupiah);
- Pemerintah Kabupaten Sangihe, sebesar - The Sangihe Regency Government, amounting to
Rp. 212.000.000,- (dua ratus dua belas juta rupiah); Rp. 212,000,000 (two hundred twelve million
rupiahs);
- Pemerintah Kota Kotamobagu, sebesar - The Kotamobagu City Government, amounting to
Rp. 183.000.000,- (seratus delapan puluh tiga juta Rp. 183,000,000 (one hundred eighty-three million
rupiah); rupiah);
- Pemerintah Kabupaten Bolaang Mongondow Timur, - The government of East Bolaang Mongondow
sebesar Rp. 143.000.000,- (seratus empat puluh tiga Regency, amounting to IDR 143,000,000 (one
juta rupiah); hundred forty-three million rupiah);
895
- Pemerintah Kabupaten Minahasa Selatan, sebesar Rp. - The Government of South Minahasa Regency,
138.000.000,- (seratus tiga puluh delapan juta rupiah); amounting to Rp. 138,000,000 (one hundred thirty-
eight million rupiah);
- Pemerintah Kabupaten Minahasa Utara, sebesar - The North Minahasa Regency Government, in the
Rp. 137.000.000,- (seratus tiga puluh tujuh juta rupiah) amount of Rp. 137,000,000 (one hundred thirty-
; seven million rupiahs);
- Pemerintah Kabupaten Minahasa Tenggara, sebesar - The Government of Southeast Minahasa Regency,
Rp. 134.000.000,- (seratus tiga puluh empat juta in the amount of Rp. 134,000,000,- (one hundred
rupiah) ; thirty-four million rupiah);
- Pemerintah Kabupaten Bolaang Mongondow Utara, - The Government of North Bolaang Mongondow
sebesar Rp. 108.000.000,- (seratus delapan juta rupiah); Regency, amounting to Rp. 108,000,000 (one
hundred and eight million rupiahs);
- Pemerintah Kabupaten Talaud, sebesar - The Talaud Regency Government, in the amount of
Rp. 103.000.000,- (seratus tiga juta rupiah); Rp. 103,000,000,- (one hundred and three million
rupiah);
- Pemerintah Kabupaten Bolaang Mongondow Selatan, - The Government of South Bolaang Mongondow
sebesar Rp. 71.000.000,- (tujuh puluh satu juta rupiah); Regency, amounting to Rp. 71,000,000 (seventy-
one million rupiahs);
- Pemerintah Kabupaten Siau Tagulandang Biaro - The government of Siau Tagulandang Biaro
(Sitaro), sebesar Rp. 66.000.000,- (enam puluh enam Regency (Sitaro), amounting to Rp. 66,000,000,-
juta rupiah); (sixty-six million rupiahs);
IV. Pemberian wewenang kepada Dewan Komisaris untuk menunjuk IV. Granting authority to the Board of Commissioners to appoint
Kantor Akuntan Publik yang Akan Melakukan Audit Laporan a Public Accounting Firm to Audit the Company's Financial
Keuangan Perseroan Tahun Buku 2025. Statements for the 2025 Fiscal Year
1. Menyetujui pemberian wewenang kepada Dewan Komisaris 1. Approving the granting of authority to the Board of
untuk menunjuk Kantor Akuntan Publik yang akan Commissioners to appoint a Public Accounting Firm that
melakukan audit Laporan Keuangan Perseroan Tahun Buku will conduct the audit of the Company's Financial
2025 (dua ribu dua puluh lima). Statements for the Fiscal Year 2025 (two thousand
twenty-five).
- 74 -
Laporan Keuangan
Financial Report
Page 896
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. EKUITAS (Lanjutan) 26. EQUITY (Continued)
a. MODAL SAHAM (lanjutan) b. SHARE CAPITAL (Continued)
V. Pengesahan Dana Setoran Modal Tahun 2024 - 2025 V. Ratification of Capital Deposit Funds for 2024 - 2025
1. Menyetujui dan mengesahkan Konversi Dana Setoran Modal 1. Approve and ratify the Conversion of Capital Deposit
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sejumlah Rp. 72.950.000.000,- (tujuh puluh dua miliar Funds amounting to Rp. 72,950,000,000,- (seventy-two
sembilan ratus lima puluh juta rupiah) untuk disahkan billion nine hundred fifty million rupiah) to be ratified as
menjadi Modal Disetor; Paid-Up Capital;
2. Menyetujui Perubahan Struktur Modal Disetor setelah 2. Approving Changes in Paid-In Capital Structure after the
konversi Dana Setoran Modal menjadi Modal Disetor, conversion of Capital Deposit Funds into Paid-In Capital,
dengan rincian sebagai berikut: with the following details:
- Pemerintah Propinsi Sulawesi Utara, sebanyak - The Government of North Sulawesi Province, with
5.324.711 (lima juta tiga ratus dua puluh empat ribu a total of 5,324,711 (five million three hundred
tujuh ratus sebelas) lembar saham, dengan nilai twenty-four thousand seven hundred eleven)
nominal seluruhnya sebesar Rp. 532.471.100.000,- (lima shares, with a total nominal value of Rp.
ratus tiga puluh dua miliar empat ratus tujuh puluh 532,471,100,000,- (five hundred thirty-two billion
satu juta seratus ribu rupiah); four hundred seventy-one million one hundred
thousand rupiah);
- PT. Mega Corpora, sebanyak 3.129.849 (tiga juta - PT. Mega Corpora, with a total of 3,129,849 (three
seratus dua puluh sembilan ribu delapan ratus empat million one hundred twenty-nine thousand eight
puluh sembilan) lembar saham, dengan nilai nominal hundred forty-nine) shares, with a total nominal
seluruhnya sebesar Rp. 312.984.900.000,- (tiga ratus value of Rp. 312,984,900,000,- (three hundred
dua belas miliar sembilan ratus delapan puluh empat twelve billion nine hundred eighty-four million
juta sembilan ratus ribu rupiah); nine hundred thousand rupiah);
- Koperasi Karyawan PT. Bank Sulut, sebanyak 1.029.798 - PT. Bank Sulut Employee Cooperative has a total of
(satu juta dua puluh sembilan ribu tujuh ratus 1,029,798 (one million twenty-nine thousand seven
sembilan puluh delapan) lembar saham, dengan nilai hundred ninety-eight) shares, with a total nominal
896
nominal seluruhnya sebesar Rp. 102.979.800.000,- value of Rp. 102,979,800,000,- (one hundred two
(seratus dua miliar sembilan ratus tujuh puluh billion nine hundred seventy-nine million eight
sembilan juta delapan ratus ribu rupiah); hundred thousand rupiah);
- Pemerintah Propinsi Gorontalo, sebanyak 779.785 - The Gorontalo Provincial Government owns
(tujuh ratus tujuh puluh sembilan ribu tujuh ratus 779,785 (seven hundred seventy-nine thousand
delapan puluh lima) lembar saham, dengan nilai seven hundred eighty-five) shares, with a total
nominal seluruhnya sebesar Rp. 77.978.500.000,- (tujuh nominal value of Rp. 77,978,500,000,- (seventy-
puluh tujuh miliar sembilan ratus tujuh puluh delapan seven billion nine hundred seventy-eight million
juta lima ratus ribu rupiah); five hundred thousand rupiah);
- Pemerintah Kabupaten Boalemo, sebanyak 481.612 - The Boalemo Regency Government, totaling
(empat ratus delapan puluh satu ribu enam ratus dua 481,612 (four hundred eighty-one thousand six
belas) lembar saham, dengan nilai nominal seluruhnya hundred twelve) shares, with a total nominal value
sebesar Rp. 48.161.200.000,- (empat puluh delapan of Rp. 48,161,200,000 (forty-eight billion one
miliar seratus enam puluh satu juta dua ratus ribu hundred sixty-one million two hundred thousand
rupiah); rupiah);
- Pemerintah Kota Manado, sebanyak 353.030 (tiga ratus - The Manado City Government, a total of 353,030
lima puluh tiga ribu tiga puluh) lembar saham, dengan (three hundred fifty-three thousand thirty) shares,
nominal seluruhnya sebesar Rp. 35.503.000.000,- (tiga with a total nominal value of Rp. 35,503,000,000,-
puluh lima miliar lima ratus tiga juta rupiah); (thirty-five billion five hundred three million
rupiah);
- Pemerintah Kota Gorontalo, sebanyak 350.243 (tiga - The Gorontalo City Government, a total of 350,243
ratus lima puluh ribu dua ratus empat puluh tiga) (three hundred fifty thousand two hundred forty-
lembar saham, dengan nominal seluruhnya sebesar Rp. three) shares, with a total nominal value of Rp.
35.024.300.000,- (tiga puluh lima miliar dua puluh 35,024,300,000,- (thirty-five billion twenty-four
empat juta tiga ratus ribu rupiah); million three hundred thousand rupiah);
- Pemerintah Kabupaten Minahasa, sebanyak 274.336 - The Minahasa Regency Government, with a total of
(dua ratus tujuh puluh empat ribu tiga ratus tiga 274,336 (two hundred seventy-four thousand three
puluh enam) lembar saham, dengan nilai nominal hundred thirty-six) shares, having a total nominal
seluruhnya sebesar Rp. 27.433.600.000,- (dua puluh value of Rp. 27,433,600,000,- (twenty-seven billion
tujuh miliar empat ratus tiga puluh tiga juta enam four hundred thirty-three million six hundred
ratus ribu rupiah); thousand rupiah);
- 75 -
2025 Laporan Tahunan
Annual Report
Page 897
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. EKUITAS (Lanjutan) 26. EQUITY (Continued)
a. MODAL SAHAM (lanjutan) b. SHARE CAPITAL (Continued)
- Pemerintah Kabupaten Gorontalo, sebanyak 258.386 - The Gorontalo Regency Government, totaling
(dua ratus lima puluh delapan ribu tiga ratus delapan 258,386 (two hundred fifty-eight thousand three
puluh enam) lembar saham, dengan nilai seluruhnya hundred eighty-six) shares, with a total value of
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sebesar Rp. 25.838.600.000,- (dua puluh lima milyar Rp. 25,838,600,000,- (twenty-five billion eight
delapan ratus tiga puluh delapan juta enam ratus ribu hundred thirty-eight million six hundred thousand
rupiah); rupiah);
- Pemerintah Kota Tomohon, sebanyak 248.547 (dua - The Tomohon City Government, with a total of
ratus empat puluh delapan ribu lima ratus empat 248,547 (two hundred forty-eight thousand five
puluh tujuh) lembar saham, dengan nominal hundred forty-seven) shares, with a total nominal
seluruhnya sebesar Rp. 24.854.700.000,- (dua puluh value of Rp. 24,854,700,000,- (twenty-four billion
empat miliar delapan ratus lima puluh empat juta eight hundred fifty-four million seven hundred
tujuh ratus ribu rupiah); thousand rupiah);
- Pemerintah Kota Bitung, sebanyak 248.043 (dua ratus - The Bitung City Government, totaling 248,043 (two
empat puluh delapan ribu empat puluh tiga) lembar hundred forty-eight thousand forty-three) shares,
saham, dengan nilai nominal seluruhnya sebesar Rp. with a total nominal value of Rp. 24,804,300,000,-
24.804.300.000,- (dua puluh empat miliar delapan ratus (twenty-four billion eight hundred four million
empat juta tiga ratus ribu rupiah); three hundred thousand rupiahs);
- Pemerintah Kabupaten Gorontalo Utara, sebanyak - The Government of North Gorontalo Regency, with
236.996 (dua ratus tiga puluh enam ribu sembilan a total of 236,996 (two hundred thirty-six thousand
ratus sembilan puluh enam) lembar saham, dengan nine hundred ninety-six) shares, with a total
nominal seluruhnya sebesar Rp. 23.699.600.000,- (dua nominal value of Rp. 23,699,600,000 (twenty-three
puluh tiga miliar enam ratus sembilan puluh sembilan billion six hundred ninety-nine million six hundred
juta enam ratus ribu rupiah); thousand rupiah);
- Pemerintah Kabupaten Bolaang Mongondow, - The Government of Bolaang Mongondow Regency,
sebanyak 234.411 (dua ratus tiga puluh empat ribu
empat ratus sebelas) lembar saham, dengan nominal
totaling 234,411 (two hundred thirty-four thousand
four hundred eleven) shares, with a total nominal
897
seluruhnya sebesar Rp. 23.411.100.000,- (dua puluh value of Rp. 23,411,100,000,- (twenty-three billion
tiga miliar empat ratus sebelas juta seratus ribu four hundred eleven million one hundred thousand
rupiah); rupiah);
- Pemerintah Kabupaten Pohuwato, sebanyak 184.585 - The Pohuwato Regency Government, totaling
(seratus delapan puluh empat ribu lima ratus delapan 184,585 (one hundred eighty-four thousand five
puluh lima) lembar saham, dengan nominal seluruhnya hundred eighty-five) shares, with a total nominal
sebesar Rp. 18.458.500.000,- (delapan belas miliar value of IDR 18,458,500,000 (eighteen billion four
empat ratus lima puluh delapan juta lima ratus ribu hundred fifty-eight million five hundred thousand
rupiah); rupiahs);
- Pemerintah Kabupaten Bone Bolango, sebanyak - The Government of Bone Bolango Regency, with a
140.154 (seratus empat puluh ribu seratus lima puluh total of 140,154 (one hundred forty thousand one
empat) lembar saham, dengan nominal seluruhnya hundred fifty-four) shares, with a total nominal
sebesar Rp. 14.015.400.000,- (empat belas miliar lima value of Rp. 14,015,400,000,- (fourteen billion
belas juta empat ratus ribu rupiah); fifteen million four hundred thousand rupiah);
- Pemerintah Kabupaten Sangihe, sebanyak 118.483 - The Sangihe Regency Government, totaling
(seratus delapan belas ribu empat ratus delapan puluh 118,483 (one hundred eighteen thousand four
tiga) lembar saham, dengan nominal seluruhnya hundred eighty-three) shares, with a total nominal
sebesar Rp. 11.848.300.000,- (sebelas miliar delapan value of Rp. 11,848,300,000,- (eleven billion eight
ratus empat puluh delapan juta tiga ratus ribu rupiah); hundred forty-eight million three hundred
thousand rupiah);
- Pemerintah Kota Kotamobagu, sebanyak 102.528 - The Kotamobagu City Government, a total of
(seratus dua juta lima ratus dua puluh delapan) lembar 102,528 (one hundred two thousand five hundred
saham, dengan nominal seluruhnya sebesar Rp. twenty-eight) shares, with a total nominal value of
10.252.800.000,- (sepuluh miliar dua ratus lima puluh Rp. 10,252,800,000,- (ten billion two hundred fifty-
dua juta delapan ratus ribu rupiah); two million eight hundred thousand rupiah);
- Pemerintah Kabupaten Bolaang Mongondow Timur, - The Government of East Bolaang Mongondow
sebanyak 80.014 (delapan puluh ribu empat belas) Regency, totaling 80,014 (eighty thousand
lembar saham, dengan nilai nominal seluruhnya fourteen) shares, with a total nominal value of IDR
sebesar Rp. 8.001.400.000,- (delapan miliar satu juta 8,001,400,000 (eight billion one million four
empat ratus ribu rupiah); hundred thousand rupiah);
- 76 -
Laporan Keuangan
Financial Report
Page 898
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. EKUITAS (Lanjutan) 26. EQUITY (Continued)
a. MODAL SAHAM (lanjutan) b. SHARE CAPITAL (Continued)
- Pemerintah Kabupaten Minahasa Selatan, sebanyak - The Government of South Minahasa Regency, a
77.102 (tujuh puluh tujuh ribu seratus dua) lembar total of 77,102 (seventy-seven thousand one
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
saham, dengan nilai nominal seluruhnya sebesar Rp. hundred two) shares, with a total nominal value of
7.710.200.000,- (tujuh miliar tujuh ratus sepuluh juta Rp. 7,710,200,000,- (seven billion seven hundred
dua ratus ribu rupiah); ten million two hundred thousand rupiah);
- Pemerintah Kabupaten Minahasa Utara, sebanyak - The Government of North Minahasa Regency, with
76.578 (tujuh puluh enam ribu lima ratus tujuh puluh a total of 76,578 (seventy-six thousand five
delapan) lembar saham, dengan nilai nominal hundred seventy-eight) shares, with a total
seluruhnya sebesar Rp. 7.657.800.000,- (tujuh miliar nominal value of Rp. 7,657,800,000,- (seven billion
enam ratus lima puluh tujuh juta delapan ratus ribu six hundred fifty-seven million eight hundred
rupiah); thousand rupiahs);
- Pemerintah Kabupaten Minahasa Tenggara, sebanyak - The Government of Southeast Minahasa Regency,
75.010 (tujuh puluh lima ribu sepuluh) lembar saham, with a total of 75,010 (seventy-five thousand ten)
dengan nilai nominal seluruhnya sebesar Rp. shares, with a total nominal value of Rp.
7.501.000.000,- (tujuh miliar lima ratus satu juta 7,501,000,000,- (seven billion five hundred one
rupiah); million rupiah);
- Pemerintah Kabupaten Bolaang Mongondow Utara, - The Government of Bolaang Mongondow Utara
sebanyak 60.234 (enam puluh ribu dua ratus tiga Regency, with a total of 60,234 (sixty thousand two
puluh empat) lembar saham, dengan nilai nominal hundred thirty-four) shares, having a total nominal
seluruhnya sebesar Rp. 6.023.400.000,- (enam miliar value of Rp. 6,023,400,000,- (six billion twenty-
dua puluh tiga juta empat ratus ribu rupiah); three million four hundred thousand rupiah);
- Pemerintah Kabupaten Talaud, sebanyak 57.347 (lima - The Talaud Regency Government, totaling 57,347
puluh tujuh ribu tiga ratus empat puluh tujuh) lembar (fifty-seven thousand three hundred forty-seven)
saham, dengan nilai nominal seluruhnya sebesar Rp. shares, with a total nominal value of Rp.
898 5.734.700.000,- (lima miliar tujuh ratus tiga puluh
empat juta tujuh ratus ribu rupiah);
5,734,700,000,- (five billion seven hundred thirty-
four million seven hundred thousand rupiah);
- Pemerintah Kabupaten Bolaang Mongondow Selatan, - The Government of South Bolaang Mongondow
sebanyak 39.724 (tiga puluh sembilan ribu tujuh ratus Regency, with a total of 39,724 (thirty-nine
dua puluh empat) lembar saham, dengan nilai nominal thousand seven hundred twenty-four) shares, with
sebesar sebanyak Rp. 3.972.400.000,- (tiga miliar a nominal value of Rp. 3,972,400,000,- (three
sembilan ratus tujuh puluh dua juta empat ratus ribu billion nine hundred seventy-two million four
rupiah); hundred thousand rupiah);
- Pemerintah Kabupaten Siau Tagulandang Biaro - The Siau Tagulandang Biaro Regency Government
(Sitaro), sebanyak 37.170 (tiga puluh tujuh ribu seratus (Sitaro) holds a total of 37,170 (thirty-seven
tujuh puluh) lembar saham, dengan nilai nominal thousand one hundred seventy) shares, with a total
seluruhnya sebesar Rp. 3.717.000.000,- (tiga miliar nominal value of Rp. 3,717,000,000,- (three billion
tujuh ratus tujuh belas juta rupiah); seven hundred seventeen million rupiah);
3. Berdasarkan perjanjian Kelompok Usaha Bersama (KUB) 3. Based on the Joint Business Group (KUB) agreement, PT.
bahwa PT. Mega Corpora akan melakukan setoran modal Mega Corpora will make a capital contribution to
untuk mempertahankan posisi kepemilikan saham 24,90% maintain a 24.90% (twenty-four point ninety percent)
(dua puluh empat koma sembilan puluh persen) sesudah shareholding position after the implementation of this
pelaksanaan Rapat Umum Pemegang Saham (RUPS) ini General Meeting of Shareholders (GMS) amounting to
sebesar Rp. 47.446.000.000,- (empat puluh tujuh miliar Rp. 47,446,000,000 (forty-seven billion four hundred forty-
empat ratus empat puluh enam juta rupiah). six million rupiah).
1. Tindak Lanjut Implementasi Kelompok Usaha Bersama 1. Follow-up on the Implementation of Joint Business
(KUB) sesuai dengan Surat Keputusan Dewan Groups (KUB) in accordance with the Decree of the
Komisioner OJK Nomor KEPR - 182/D.03/2024 Tanggal OJK Board of Commissioners Number KEPR -
24-12-2024 (dua puluh empat Desember dua ribu dua 182/D.03/2024 dated December 24, 2024.
puluh empat).
- 77 -
2025 Laporan Tahunan
Annual Report
Page 899
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. EKUITAS (Lanjutan) 26. EQUITY (Continued)
a. MODAL SAHAM (lanjutan) b. SHARE CAPITAL (Continued)
2. Menyetujui pemenuhan modal inti akan ditempuh 2. Agreeing that the fulfillment of core capital will be
selama 8 (delapan) tahun, sebagai berikut: carried out over 8 (eight) years, as follows:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Penyisihan cadangan yang bersumber dari Laba The reserve allocation sourced from Net Profit is
Bersih sebesar 30% (tiga puluh persen) per tahun. 30% (thirty percent) per year.
Seluruh pemegang saham akan diberikan kuota All shareholders will be given a capital contribution
setoran modal selama 8 tahun (2025 - 2032) yang quota over 8 years (2025 - 2032), which will be
akan direalisasikan per tahun dengan rincian: realized annually with the following details:
- Pemerintah Propinsi Sulawesi Utara sebesar - The North Sulawesi Provincial Government is Rp.
Rp. 41,3 miliar per tahun; 41.3 billion per year;
- PT. Mega Corpora sebesar Rp. 25,6 miliar - PT. Mega Corpora amounts to Rp. 25.6 billion per
per tahun; year;
- Koperasi Karyawan PT. Bank Sulut sebesar - The Employee Cooperative of PT. Bank Sulut
Rp. 6,6 miliar per tahun; amounts to Rp. 6.6 billion per year;
- Pemerintah Propinsi Gorontalo sebesar Rp. - The Gorontalo Provincial Government allocates Rp.
3,1 miliar per tahun; 3.1 billion per year;
Pemerintah Kabupaten/Kota Sulut dan - The North Sulawesi and Gorontalo Regency/City
- Gorontalo sebesar Rp. 1,25 miliar per tahun.; governments amount to IDR 1.25 billion per year.
1. Untuk penempatan Direktur Kepatuhan dari PT. Mega 1. The appointment of the Compliance Director of PT. Mega
Corpora akan dilaksanakan bersamaan dengan Corpora will be carried out simultaneously with the
penggantian pengurus untuk periode yang baru; replacement of management for the new period; 899
2 Pengurus yang baru diangkat dalam Rapat Umum 2 The newly appointed management in the General Meeting of
Pemegang Saham harus mengikuti proses Penilaian Shareholders must undergo the Fit and Proper Assessment
Kemampuan dan Kepatutan (PKK) oleh Otoritas Jasa (PKK) process by the Financial Services Authority;
Keuangan;
Sehubungan dengan adanya konversi dana setoran modal menjadi In connection with the conversion of capital deposit funds into shares,
saham, sehingga menyusun kembali rincian para pemegang saham so as to recompile the details of the shareholders the number of shares
jumlah saham dan nilai masing masing saham yang ditempatkan and the value of each share issued and paid up by the shareholders.
dan disetor oleh pemegang saham. Komposisi modal PT Bank The capital composition of PT Bank SulutGo as of December 31, 2025 is
SulutGo pada tanggal 31 Desember 2025 adalah sebagai berikut : as follows:
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Laporan Keuangan
Financial Report
Page 900
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. EKUITAS (Lanjutan) 26. EQUITY (Continued)
a. MODAL SAHAM (lanjutan) b. SHARE CAPITAL (Continued)
31 Desember 2025 / December 31, 2025
Persentase
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jumlah Lembar
Kepemilikan
Saham / Jumlah /
Nama Pemegang Saham / Percentage Name of Shareholders
Number of Total
of
Shares
Ownership
Provinsi Sulawesi Utara 5.324.711 38,03% 532.471.100.000 North Sulawesi Province
Provinsi Gorontalo 779.785 5,57% 77.978.500.000 Gorontalo Province
Pemda Kab/Kota di Sulawesi Utara District / City Government of North Sulawesi
Kabupaten Minahasa 274.336 1,96% 27.433.600.000 Minahasa District
Kabupaten Bolaang Mongondow 234.411 1,67% 23.441.100.000 Bolaang Mongondow District
Kabupaten Bolaang Mongondow Selatan 39.724 0,28% 3.972.400.000 South Bolaang Mongondow District
Kabupaten Bolaang Mongondow Timur 80.014 0,57% 8.001.400.000 East Bolaang Mongondow District
Kabupaten Bolaang Mongondow Utara 60.234 0,43% 6.023.400.000North Bolaang Mongondow District
Kabupaten Minahasa Tenggara 75.010 0,54% 7.501.000.000 Southeast Minahasa District
Kota Kotamobagu 102.528 0,73% 10.252.800.000 Kotamobagu City
Kabupaten Sangihe 118.483 0,85% 11.848.300.000 Sangihe District
Kabupaten Minahasa Selatan 77.102 0,55% 7.710.200.000 South Minahasa District
Kabupaten Minahasa Utara 76.578 0,55% 7.657.800.000 North Minahasa District
Kota Manado 355.030 2,54% 35.503.000.000 Manado City
Kota Bitung 248.043 1,77% 24.804.300.000 Bitung City
Kota Tomohon 248.547 1,78% 24.854.700.000 Tomohon City
Kabupaten Talaud 57.347 0,41% 5.734.700.000 Talaud District
Kabupaten Sitaro 37.170 0,27% 3.717.000.000 Siau Tagulandang Biaro District
Pemda Kab/Kota di Gorontalo District / City Government of Gorontalo
Kota Gorontalo 350.243 2,50% 35.024.300.000 Gorontalo City
900
Kabupaten Gorontalo 258.386 1,85% 25.838.600.000 Gorontalo District
Kabupaten Boalemo 481.612 3,44% 48.161.200.000 Boalemo District
Kabupaten Pohuwato 184.585 1,32% 18.458.500.000 Pohuwato District
Kabupaten Bone Bolango 140.154 1,00% 14.015.400.000 Bone Bolango District
Kabupaten Gorontalo Utara 236.996 1,69% 23.699.600.000 North Gorontalo District
Koperasi Karyawan PT. Bank SulutGo 1.029.798 7,36% 102.979.800.000 Employee Cooperative of PT Bank Sulut
PT Mega Corpora 3.129.849 22,35% 312.984.900.000 PT. Mega Corpora
Jumlah 14.000.676 100,00% 1.400.067.600.000 Total
Bank telah melaporkan perubahan kepemilikan dan penambahan Bank telah melaporkan perubahan kepemilikan dan penambahan
modal disetor tersebut kepada Otoritas Jasa Keuangan pada modal disetor tersebut kepada Otoritas Jasa Keuangan pada tanggal 25
tanggal 25 April 2025 lewat Surat No. 271/A/AKT/DIR/IV/2025 April 2025 lewat Surat No. 271/A/AKT/DIR/IV/2025 tentang Laporan
tentang Laporan Perubahan Posisi Kepemilikan Bank. Dan telah Perubahan Posisi Kepemilikan Bank. Dan telah mendapatkan
mendapatkan persetujuan Otoritas Jasa Keuangan lewat Surat No. S persetujuan Otoritas Jasa Keuangan lewat Surat No. S -
-111/KO.1631/2025 Tanggal 20 Agustus 2025 Perihal Laporan 111/KO.1631/2025 Tanggal 20 Agustus 2025 Perihal Laporan
Perubahan Komposisi Kepemilikan Saham. Perubahan Komposisi Kepemilikan Saham.
Sehubungan dengan adanya konversi dana setoran modal menjadi In connection with the conversion of capital deposit funds into shares,
saham, sehingga menyusun kembali rincian para pemegang saham so as to recompile the details of the shareholders the number of shares
jumlah saham dan nilai masing masing saham yang ditempatkan and the value of each share issued and paid up by the shareholders.
dan disetor oleh pemegang saham. Komposisi modal PT Bank The capital composition of PT Bank SulutGo as of December 31, 2024 is
SulutGo pada tanggal 31 Desember 2024 adalah sebagai berikut : as follows:
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2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. EKUITAS (Lanjutan) 26. EQUITY (Continued)
a. MODAL SAHAM (lanjutan) b. SHARE CAPITAL (Continued)
31 Desember 2024 / December 31, 2024
Jumlah Lembar Persentase
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Saham / Kepemilikan Jumlah /
Nama Pemegang Saham Name of Shareholders
Number of / Percentage Total
Shares of
Provinsi Sulawesi Utara 4.824.711 36,35% 482.471.100.000 North Sulawesi Province
Provinsi Gorontalo 779.785 5,88% 77.978.500.000 Gorontalo Province
Pemda Kab/Kota di Sulawesi Utara District / City Government of North Sulawesi
Kabupaten Minahasa 274.336 2,07% 27.433.600.000 Minahasa District
Kabupaten Bolaang Mongondow 234.411 1,77% 23.441.100.000 Bolaang Mongondow District
Kabupaten Bolaang Mongondow Selatan 39.724 0,30% 3.972.400.000 South Bolaang Mongondow District
Kabupaten Bolaang Mongondow Timur 80.014 0,60% 8.001.400.000 East Bolaang Mongondow District
Kabupaten Bolaang Mongondow Utara 60.234 0,45% 6.023.400.000North Bolaang Mongondow District
Kabupaten Minahasa Tenggara 50.010 0,38% 5.001.000.000 Southeast Minahasa District
Kota Kotamobagu 102.528 0,77% 10.252.800.000 Kotamobagu City
Kabupaten Sangihe 118.483 0,89% 11.848.300.000 Sangihe District
Kabupaten Minahasa Selatan 77.102 0,58% 7.710.200.000 South Minahasa District
Kabupaten Minahasa Utara 76.578 0,58% 7.657.800.000 North Minahasa District
Kota Manado 330.030 2,49% 33.003.000.000 Manado City
Kota Bitung 248.043 1,87% 24.804.300.000 Bitung City
Kota Tomohon 208.547 1,57% 20.854.700.000 Tomohon City
Kabupaten Talaud 57.347 0,43% 5.734.700.000 Talaud District
Kabupaten Sitaro 37.170 0,28% 3.717.000.000 Siau Tagulandang Biaro District
Pemda Kab/Kota di Gorontalo District / City Government of Gorontalo
Kota Gorontalo 340.243 2,56% 34.024.300.000 Gorontalo City
Kabupaten Gorontalo 258.386 1,95% 25.838.600.000 Gorontalo District
901
Kabupaten Boalemo 481.612 3,63% 48.161.200.000 Boalemo District
Kabupaten Pohuwato 184.585 1,39% 18.458.500.000 Pohuwato District
Kabupaten Bone Bolango 140.154 1,06% 14.015.400.000 Bone Bolango District
Kabupaten Gorontalo Utara 236.996 1,79% 23.699.600.000 North Gorontalo District
Koperasi Karyawan PT. Bank SulutGo 900.298 6,78% 90.029.800.000 Employee Cooperative of PT Bank Sulut
PT Mega Corpora 3.129.849 23,58% 312.984.900.000 PT. Mega Corpora
Jumlah 13.271.176 100,00% 1.327.117.600.000 Total
Bank telah melaporkan perubahan kepemilikan dan penambahan modal The bank has reported the change in ownership and the increase in paid-up
disetor tersebut kepada Otoritas Jasa Keuangan pada tanggal 16 capital to the Financial Services Authority on February 16, 2024, through
Februari 2024 lewat Surat No. 076/A/AKT/DIR/II/2024 tentang Laporan Letter No. 076/A/AKT/DIR/II/2024 regarding the Report on Changes in the
Perubahan Posisi Kepemilikan Bank. Dan telah mendapatkan persetujuan Bank's Ownership Position. It has also received approval from the Financial
Otoritas Jasa Keuangan lewat Surat No. S -188/KO.163/2024 Tanggal 14 Services Authority through Letter No. S-188/KO.163/2024 dated June 14,
Juni 2024 Perihal Laporan Perubahan Komposisi Kepemilikan Saham. 2024, concerning the Report on Changes in Share Ownership Composition.
b. Tambahan Modal Disetor b. Additional Paid in Capital
Berikut merupakan rincian Tambahan Modal Disetor (Agio) pada tanggal The following is lists of Aditional Paid In Capital (Agio) in
31 Desember 2025 dan 2024 : December 31, 2025 and 2024 :
2025 2024
Saldo awal - Agio saham 11.965.836.253 11.965.836.253 Beginning balance - Agio
Kapitalisasi Agio Saham Ke Modal - - Reclasification of Agio Shares To Capital
Saldo Akhir Agio saham 11.965.836.253 11.965.836.253 Ending Balance of - Agio
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Laporan Keuangan
Financial Report
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. EKUITAS ( Lanjutan ) 26. EQUITY ( Continued )
b. Tambahan Modal Disetor b. Additional Paid in Capital
Berikut merupakan rincian dana setoran modal per 31 Desember 2025 The following is list of capital deposit fund on December 31, 2025 and
dan 2024 : 2024:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nama Pemegang Saham 2025 2024 Name of Shareholders
DSM - Provinsi Sulawesi Utara 68.269 68.269 North Sulawesi Province - DSM
DSM - Kabupaten Minahasa 37.538 37.538 Minahasa District - DSM
DSM - Kabupaten Bolaang Mongondow 77.058 77.058 Bolaang Mongondow District - DSM
DSM - Kabupaten Gorontalo 21.613 21.613 Gorontalo District - DSM
DSM - Kota Manado 2.500.095.464 95.464 Manado City - DSM
DSM - Kota Gorontalo 58.248 1.000.058.248 Gorontalo City - DSM
DSM - Kabupaten Sangihe 89.631 89.631 Sangihe District - DSM
DSM - Kota Bitung 22.729 22.729 Bitung City - DSM
DSM - Kabupaten Boalemo 78.435 78.435 Boalemo District - DSM
DSM - Kota Tomohon 9.523 9.523 Tomohon City - DSM
DSM - Kabupaten Minahasa Selatan 24.494 24.494 South Minahasa District - DSM
DSM - Kabupaten Pohuwato 49.430 49.430 Pohuwatu District - DSM
DSM - Kabupaten Minahasa Utara 86.890 86.890 North Minahasa District - DSM
DSM - Kabupaten Bone Bolango 68.057 68.057 Bone Bolango District - DSM
DSM - Kabupaten Gorontalo Utara 1.000.087.964 87.964 North Gorontalo District - DSM
DSM - Koperasi Karyawan Bank Sulut 828.099.447 11.450.099.447 Koperasi Karyawan Bank Sulut - DSM
DSM - Kabupaten Talaud 97.793 97.793 Government of Talaud District- DSM
DSM - Kabupaten Siau Tagulandang Biaro 2.000.032.374 32.374 Government of Sitaro District- DSM
DSM - PT Mega Corpora 47.446.029.589 29.589 PT Mega Corpora - DSM
DSM - Provinsi Gorontalo 64.504 64.504 Government of Gorontalo Province - DSM
DSM - Kota Kotamobagu 21.512 21.512 Government of Kotamobagu - DSM
DSM - Kabupaten Bolaang Mongondow Selatan 31.514 31.514 Government of Bolsel District - DSM
DSM - Kabupaten Bolaang Mongondow Timur 4.064 4.064 Government of Boltim District - DSM
902
DSM - Kabupaten Bolaang Mongondow Utara 4.064 4.064 Government of Bolmut - DSM
DSM - Kabupaten Minahasa Tenggara 60.803 2.500.060.803 Government of South Minahasa District - DSM
Jumlah 53.775.321.007 14.951.321.007 Total
c. Komponen Ekuitas Lainnya c. Other Equities Component
Berikut merupakan rincian komponen ekuitas lainnya pada tanggal The following is lists of other equities componen on December 31,
31 Desember 2025 dan 2024 : 2025 and 2024:
2025 2024
Keuntungan (kerugian) Gain (loss) on -
Revaluasi Aset tetap revaluasion of Fixed asset
Saldo awal 189.192.362.563 189.192.362.563 Beginning balance
Saldo Akhir 189.192.362.563 189.192.362.563 Ending Balance
Keuntungan/ (kerugian) aktuarial Actuarial gain and (loss) of -
program manfaat pasti defined benefit program
Saldo Awal (111.259.755.582) (109.455.096.102) Beginning Balance
Kerugian aktuarial (5.198.931.660) (1.804.659.480) Loss Actuarial
Saldo Akhir (116.458.687.242) (111.259.755.582) Ending Balance
27. PENDAPATAN BUNGA 27. INTEREST INCOME
Akun ini terdiri dari : This account consists of :
2025 2024
Kredit yang diberikan 2.170.670.313.361 2.080.294.743.906 Loans
Penempatan pada Bank Indonesia 22.317.064.239 16.844.651.330 Placement in Bank Indonesia
Bunga surat berharga 148.255.619.937 134.306.205.012 Marketable securities interest
Penempatan pada Bank lain 12.162.299.631 31.080.940.082 Placement in other Bank
Pendapatan bunga lainnya 54.080.197.538 57.881.808.219 Others interest income
Jumlah 2.407.485.494.706 2.320.408.348.550 Total
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Annual Report
Page 903
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. BEBAN BUNGA 28. INTEREST EXPENSE
Akun ini terdiri dari : This account consists of :
2025 2024
Deposito 837.232.959.786 794.964.408.287 Deposits
Surat berharga (Obligasi yang diterbitkan) 58.500.000.000 62.237.500.000 Marketable securities isued
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tabungan 29.994.351.306 36.118.384.010 Saving
Giro 35.892.293.848 34.565.160.641 Current account
Bank lain 3.955.714.355 6.643.735.888 Others Bank
Pinjaman yang diterima 78.748.110.993 102.073.167.303 Borrowings
Beban bunga lainnya 74.661.612 1.715.899.396 Other interest expense
Kredit Modifikasi 625.920.638 627.038.163 Modification Credit
Jumlah 1.045.024.012.538 1.038.945.293.687 Total
29. PENDAPATAN OPERASIONAL LAIN 29. OTHERS OPERATIONAL INCOME
Akun ini terdiri dari : This account consists of :
2025 2024
Provisi dan komisi lainnya 77.762.785.300 2.183.141.767 Others povision and commision
Pendapatan administrasi 89.023.401.208 201.466.155.319 Administration income
Pendapatan denda 1.072.029.144 800.278.253 Penalties income
Pendapatan lainnya 196.350.185 172.060.915 Other income
Jumlah 168.054.565.837 204.621.636.254 Total
Pendapatan administrasi merupakan pendapatan yang diterima oleh Administration income represents income received by the Bank for credit
Bank atas administrasi kredit, administrasi pembukaan rekening untuk administration, account opening administration for savings and current
tabungan dan giro. Termasuk didalamnya fee atas jasa bank sebagai accounts. This includes fees for bank services as a perception bank.
bank persepsi.
30. PENYISIHAN KERUGIAN ASETPENDAPATAN (BEBAN) 30. ALLOWANCE FOR POSSIBLE LOSSES ON
903
PENYISIHAN KERUGIAN ASET PRODUKTIF DAN PRODUCTIVE AND NON PRODUCTIVE ASSETS
ASET NON PRODUKTIF
Akun ini terdiri dari : This account consists of :
2025 2024
Penyisihan aset produktif : Allowance for productive assets :
Kredit yang diberikan (40.790.706.235) (30.284.546.354) Current account in another bank
Giro pada Bank lain (34.853.563) (5.824.583) Placements in other Banks
Transaksi Rekening Administratif - Administrative Account Transactions -
Garansi yang diberikan (2.633.583.165) (11.469.705.820) Warranty provided
Transaksi Rekening Administratif - Administrative Account Transactions -
Longgar tarik atas kredit yang diberikan (208.669.816) (150.932.719) Loosely pull on the credit given
Dikurangi : Less :
Correction income on allowance of impairment
Pendapatan Koreksi CKPN :
losses
Kredit yang diberikan 18.512.064.427 57.612.350.209 Current account in another bank
Giro pada Bank lain 45.369.232 10.887.942 Placements in other Banks
Penyertaan 2.439.510 - Shareholding
Transaksi Rekening Administratif - Administrative Account Transactions -
Garansi yang diberikan 2.825.612.384 13.508.672.449 Warranty provided
Transaksi Rekening Administratif - Administrative Account Transactions -
Longgar tarik atas kredit yang diberikan 238.392.978 533.798.581 Loosely pull on the credit given
Jumlah (22.043.934.248) 29.754.699.705 Total
31. BEBAN PERSONALIA 31. PERSONALIA EXPENSE
Akun ini terdiri dari : This account consists of :
2025 2024
Gaji dan upah 168.133.809.158 166.803.669.837 Salaries and wages
Tunjangan 450.198.363.482 473.312.690.623 Allowances
Honorarium 20.527.283.805 21.970.352.365 Honorarium
Pendidikan dan latihan 19.314.155.703 25.339.929.732 Education and training
Imbalan pasca kerja 41.053.495.000 31.601.194.090 Employee post benefits
Jumlah 699.227.107.148 719.027.836.647 Total
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. BEBAN ADMINISTRASI DAN UMUM 32. GENERAL AND ADMINISTRATION EXPENSES
Akun ini terdiri dari : This account consists of :
2025 2024
Sewa 16.498.228.514 26.261.339.680 Rent
Penyusutan atas aset lease 36.389.927.520 33.704.855.566 Depreciation of leased assets
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Profesional 13.726.431.527 12.769.652.439 Professional
Asuransi 20.619.594.009 21.857.213.037 Insurance
Pajak kendaraan, bumi bangunan dan lain-lain 9.299.441.291 5.251.437.092 Taxes of vehicle, earth building and others
Pemeliharaan dan perbaikan 10.617.872.158 10.840.760.739 Maintenance and repair
Penyusutan aset tetap 27.646.579.587 21.671.195.209 Fixed assets depreciation
Amortisasi aset takberwujud 1.365.675.624 1.541.964.250 Intangible asset amortization
Amortisasi emisi obligasi 912.223.740 912.223.740 Amortization of bond issuance
Barang dan jasa 171.262.111.675 169.958.634.323 Goods and services
Perjalanan dinas 22.337.272.999 32.896.477.136 Official trip
Administrasi bank 30.671.113.594 38.971.677.757 Bank charges
Kerugian terkait risiko operasional (Notes 15) 18.025.178.079 1.086.016.663 (Notes 15) Losses related to operational risk
Lain-lain 924.417.208 2.308.516.711 Others
Jumlah 380.296.067.525 380.031.964.341 Total
33. BEBAN PROMOSI 33. PROMOTIONAL EXPENSE
Akun ini terdiri dari : This account consists of :
2025 2024
Promosi 6.322.404.123 7.828.636.832 Promotion
Jumlah 6.322.404.123 7.828.636.832 Total
34. BEBAN PREMI PROGRAM PENJAMINAN PEMERINTAH 34. GOVERNMENT PREMIUMS GUARANTEE PROGRAM EXPENSES
Akun ini terdiri dari : This account consists of :
2025 2024
904 Premi program penjaminan Pemerintah
Jumlah
35.847.121.836
35.847.121.836
33.916.167.013
33.916.167.013
Government premiums guarantee program
Total
35. PENDAPATAN (BEBAN) NON OPERASIONAL 35. NON OPERATING INCOME (EXPENSES)
Akun ini terdiri dari : This account consists of :
2025 2024
Pendapatan non operasional Non operating income
Sewa 248.848.906 21.269.376 Rent
Laba penjualan aset tetap 8.847.012 40.793.257 Gains on sales of fixed assets
Lain-lain 6.486.109.922 768.916.331 Others
Sub jumlah 6.743.805.840 830.978.964 Sub total
Beban non operasional Non operating expenses
Denda (160.923.293) (15.028.633) Penalties
Rugi penjualan aset tetap - (3.206.079) Loss on sales of fixed assets
Corporate Social Resposibility (CSR) - (32.000.000.000) Corporate Social Resposibility (CSR)
Lain-lain (12.766.362.846) (43.219.820.150) Others
Sub jumlah (12.927.286.139) (75.238.054.862) Sub total
Jumlah (6.183.480.299) (74.407.075.898) Total
Pendapatan lain-lain merupakan pendapatan diterima Bank, diantaranya Others income presents income received by Bank including penalty on
dari denda atas pencairan deposito yang belum jatuh tempo dan selisih withdrawl of deposits before the maturity date and axcess amount from
lebih kas teller. cashiers.
Beban lain-lain merupakan beban CSR, beasiswa, imbalan perfomance Others expenses are CSR, scholarship, return perfomance contest,
contest, koreksi biaya tahun lalu, beban kebutuhan direksi, beban siswa corrections of last year costs, directors requirement expense, student
magang, fasilitas sarana teknologi, pembayaran uang lainnya, bantuan internships expenses, technology infrastructure facilities, other cash
kepada nasabah, selisih ATM, dan beban non operasional lainnya. payments, assistance to customers, the difference in ATM, and other non-
operational expenses.
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Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. LABA PER SAHAM 36. EARNING PER SHARE
Institut Akuntan Publik Indonesia mengeluarkan PSAK 56 tentang laba Indonesian Public Accountant Institute issued PSAK 56 on earning per
per saham. PSAK 56 efektif berlaku untuk penyajian laporan keuangan share which is effective for the presentation of the financial Statements
pada tanggal 31 Desember 2025 dan 2024. for years ended on December 31, 2025 and 2024.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Laba periode berjalan dan komprehensif periode berjalan Operating profit and comprehensive income for the period
Laba operasional dan laba tahun berjalan untuk tujuan penghitungan Operating profit and profit for the year ended for calculating earning
laba per saham (pembilang) adalah sebagai berikut : per share are as follows :
2025 2024
Laba periode berjalan 281.002.086.387 224.120.099.570 Profit for the period
Laba komprehensif periode berjalan 275.803.154.727 222.315.440.090 Comprehensive profit for the period
Laba persaham dasar 2025 2024 PROFIT PER SHARE
Tahun Berjalan 20.071 16.859 For The Year
Komprehensif Tahun Berjalan 19.699 16.723 Comprehensive For The Year
Perubahan nilai saham bonus dan dividen saham merupakan The change of bonus share value and share dividend represents
penambahan jumlah saham tanpa disertai perubahan sumber daya. Oleh additional total shares without being accompanied by the change of
karena itu, untuk tujuan penghitungan jumlah rata-rata tertimbang resource. Therefore, for the purpose of calculating weighted average of
saham beredar, perubahan nilai nominal saham bonus dan dividen outstanding shares, the change of bonus shares nominee value and
saham dianggap sudah terjadi pada awal periode laporan keuangan share dividend are considered to have occurred in early period of
terawal disajikan. financial statements initialy presented.
37. DANA PENSIUN 37. PENSION FUND
2025 2024
a. Mortalita TMI 2019 GAM - 1971 a. Mortality
b. Tingkat cacat 0,01% per tahun 0,01% per tahun b. Disable rate
c.
d.
Tingkat pengunduran diri
Kenaikan penghasilan dasar pensiun
0,5% per tahun 0,5% per tahun
-
c. Resignation rate
d. Increased of pension base income
905
e. Jumlah peserta aktif 155 karyawan 173 karyawan Number of active participants
Penghasilan Dasar Pensiun Pension Based Income
(PhDP) / bulan 1.725.607.200 1.976.143.480 (PhDP) / month
Jumlah peserta pasif Number of passive participants
- Penerima pensiun / bulan 219 karyawan 202 karyawan Pension beneficiary / month -
Jumlah Rupiah 1.302.618.302 1.157.729.528 Total Rupiah
- Pensiun ditunda / bulan 6 karyawan 6 karyawan Suspended pension / month -
Jumlah Rupiah 24.998.045 24.998.045 Total Rupiah
38. IKATAN 38. AGREEMENTS
Berdasarkan perjanjian Nomor: 05/PKS-GTLO/BSG/IX/2025 tanggal 30 According to the Agreement Number: 05/PKS-GTLO/BSG/IX/2025 dated
September 2025 antara PT Bank SulutGo Dengan PT Bank Tabungan Negara September 30, 2025 between PT Bank SulutGo and PT Bank Tabungan Negara
(Persero) Cabang Gorontalo tenang Sinergi antara Bank dalam Rangka Bantuan (Persero) Gorontalo Branch regarding interbank synergy in the implementation
Pemotongan Gaji Pegawai. Perjanjian kerjasama berlaku 5 (lima) tahun sejak of employee salary deduction assistance. The cooperation agreement is valid
tanggal ditandatangani perjanjian dan dapat diperpanjang sesuai dengan for a period of five (5) years from the date of signing and may be extended
kesepakatan. based on mutual agreement of the parties.
Berdasarkan perjanjian Nomor: 091/PKS-UMM/DIR/IX 2023 dan Nomor: According to the Agreement Numbers: 091/PKS-UMM/DIR/IX/2023 and
064/PKS/BM/IX/2023 tanggal 4 September 2023 antara PT Bank SulutGo 064/PKS/BM/IX/2023 dated September 4, 2023 between PT Bank SulutGo and
dengan PT Usaha Gedung Mandiri untuk pekerjaan Cleaning Service . Perjanjian PT Usaha Gedung Mandiri for cleaning service works, the agreement is valid
ini berlaku selama 3 (tiga) tahun sampai dengan 9 Juli 2026. PT Usaha Gedung for a period of three (3) years until 9 July 2026. PT Usaha Gedung Mandiri is
Mandiri bertanggung jawab atas kegiatan dan segala aspek operasional dan responsible for the activities and all operational and maintenance aspects of
pemeliharaan gedung dan seluruh fasilitas dan peralatan demi kelancaran the building, including all facilities and equipment, to ensure the smooth
opersaional Bank. operation of the Bank.
Berdasarkan perjanjian No. Jan-02/C/6.1/062024 dan 033/PKS-KRD- According to the Agreement Numbers: Jan-02/C/6.1/062024 and 033/PKS-
KSF/DIR/VI/2024 tanggal 26 Juni 2024 antara PT Bank SulutGo dengan PT KRD-KSF/DIR/VI/2024 dated June 26, 2024 between PT Bank SulutGo and PT
Taspen (Persero) Tentang Pembayaran Tabungan Hari Tua, Pensiun, Jaminan Taspen (Persero) regarding the payment of Old Age Savings, Pension Benefits,
Kecelakaan Kerja, dan Jaminan Kematian Melalui Rekening Bank. Perjanjian ini Work Accident Insurance, and Death Benefits through bank accounts, the
berlaku selama 2 (dua) tahun sampai dengan 23 Juni 2026. agreement is valid for a period of two (2) years until June 23, 2026.
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Laporan Keuangan
Financial Report
Page 906
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
IKATAN ( Lanjutan ) 37. AGREEMENTS ( Continued )
Berdasarkan perjanjian Nomor: 41/D.1.UMKM/PKP/2025 dan 034/PKS/KRD- According to the Agreement Numbers: 41/D.1.UMKM/PKP/2025 and
KKM/DIR/IV/2025 tanggal 25 April 2025 antara PT Bank SulutGo dengan Deputi 034/PKS/KRD-KKM/DIR/IV/2025 dated April 25, 2025, between PT Bank
Bidang Usaha Mikro Kementrian Usaha Mikro Kecil dan Menengah tentang SulutGo and the Deputy for Micro Enterprises of the Ministry of Micro, Small
Pembiayaan Skema Subsidi Bunga/Subsidi Maarjin Kredit Usaha Rakyat. and Medium Enterprises regarding financing under the Interest Subsidy/Profit
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Perjanjian ini berlaku selama 3 (tiga) tahun sejak terhitung ditandatangani oleh Margin Subsidy Scheme for Kredit Usaha Rakyat (KUR), the agreement is valid
kedua belah pihak. for a period of three (3) years from the date of signing by both parties.
Berdasarkan Addendum I perjanjian kerjasama Nomor: RS-LGL-PKS-2410-0014 According to the Agreement Numbers: RS-LGL-PKS-2410-0014 and 060/ADD-
dan 060/ADD-PBJ/DIR/X/2024 tanggal 21 Oktober 2024 antara Bank dengan PT PBJ/DIR/X/2024 dated October 21, 2024 between the Bank, PT Bank SulutGo,
Bank Sulutgo dengan PT Rintis Sejahtera tentang Layanan Billing payment dan and PT Rintis Sejahtera regarding Billing Payment Services and Other Online
Pembayaran online lainnya (BPPOL). Payment Services (BPPOL).
Berdasarkan perjanjian Nomor: 250/PP/SMF-BPD.SULUTGO/XII/2025 tanggal 18 According to the Agreement Numbers: 250/PP/SMF-BPD.SULUTGO/XII/2025
Desember 2025 antara PT Bank SulutGo dengan PT Sarana Multigriya Finansial dated December 18, 2025 between PT Bank SulutGo and PT Sarana Multigriya
tentang Perjanjian Pemberian Fasilitas Pinjaman. Jangka waktu pinjaman selama Finansial regarding the Loan Facility Agreement, the loan has a tenor of 25
25 bulan sejak pencairan fasilitas pinjaman. Fasilitas pinjaman berjumlah (twenty-five) months commencing from the date of disbursement of the loan
Rp600.000.000.000 tidak termasuk Bunga Provisi dan biaya-biaya lainnya. facility. The total loan facility amounts to IDR 600,000,000,000, excluding
interest, provision fees, and other charges, and is subject to the terms and
conditions as stipulated in the agreement.
Berdasarkan perjanjian Nomor: 3523/TRS/XII/2025 tanggal 19 Oktober 2025 According to the Agreement Numbers: 3523/TRS/XII/2025 dated October 19,
antara PT Bank SulutGo dengan Bank Jakarta tentang Pemberian Fasilitas 2025 between PT Bank SulutGo and Bank Jakarta regarding the provision of a
Pinjaman. Jangka waktu pinjaman selama 12 bulan sejak pencairan fasilitas loan facility, the loan has a tenor of twelve (12) months commencing from the
pinjaman. Fasilitas pinjaman berjumlah Rp500.000.000.000 dengan suku bunga date of disbursement of the loan facility. The loan facility amounts to IDR
5,85% yang dihitung dari jumlah fasilitas kredit. 500,000,000,000 and bears an interest rate of 5.85%, calculated based on the
total loan facility amount.
Berdasarkan perjanjian Nomor: 082A/PKS-DIR/UMM/2022 dan 47-PERJ/MGS- According to the Agreement Numbers: 082A/PKS-DIR/UMM/2022 and 47-
BankSulutGo/LEGAL/X/2022 tanggal 17 Oktober 2022 antara PT Bank SukutGo PERJ/MGS-BankSulutGo/LEGAL/X/2022 dated October 17, 2022, between PT
dengan PT Metrocom Global Solusi untuk sewa 6 (enam) unit mesin ATM Bank SulutGo and PT Metrocom Global Solusi regarding the lease of six (6)
906 Merek Nautilus Hyosung Monimax 5600S. Perjanjian ini berlaku selama 4
(empat) tahun terhitung sejak tanggal BAST Barang.
ATM units of the Nautilus Hyosung Monimax 5600S brand, the agreement is
valid for a period of four (4) years commencing from the date of the Goods
Handover Report (BAST).
Berdasarkan perjanjian Nomor: 029C/PKS-DIR/UMM/III/2023 dan According to the Agreement Numbers: 029C/PKS-DIR/UMM/III/2023 and
S1.015/III/2023 tanggal 6 Maret 2023 antara PT Bank SukutGo dengan PT S1.015/III/2023 dated March 6, 2023, between PT Bank SulutGo and PT
Srisindhu Informatika untuk sewa pakai 2 (dua) unit Mesin ATM CRM DN 200V. Srisindhu Informatika regarding the lease of two (2) units of CRM DN 200V
Perjanjian ini berlaku selama 4 (empat) tahun terhitung sejak tanggal BAST ATM machines, the agreement is valid for a period of four (4) years
Barang. commencing from the date of the Goods Handover Report (BAST).
Berdasarkan perjanjian Nomor: 078B/PKS-DIR/UMM/VII/2023 dan 31.A- According to the Agreement Numbers: 078B/PKS-DIR/UMM/VII/2023 and
PERJ/MGS-BankSulutGo/LEGAL/XII/2023 tanggal 17 Juli 2023 antara PT Bank 31.A-PERJ/MGS-BankSulutGo/LEGAL/XII/2023 dated July 17, 2023, between PT
SukutGo dengan PT Metrocom Global Solusi untuk sewa 25 unit mesin ATM Bank SulutGo and PT Metrocom Global Solusi regarding the lease of twenty-
Merek Nautilus Hyosung Monimax 5600S. Perjanjian ini berlaku selama 4 five (25) ATM units of the Nautilus Hyosung Monimax 5600S brand, the
(empat) tahun terhitung sejak tanggal BAST Barang. agreement is valid for a period of four (4) years commencing from the date of
the Goods Handover Report (BAST).
Berdasarkan perjanjian Nomor: 078B/PKS-DIR/UMM/VII/2023 dan 31.A- According to the Agreement Numbers: 078B/PKS-DIR/UMM/VII/2023 and
PERJ/MGS-BankSulutGo/LEGAL/XII/2023 tanggal 31 Oktober 2023 antara PT 31.A-PERJ/MGS-BankSulutGo/LEGAL/XII/2023 dated October 31, 2023,
Bank SukutGo dengan PT Metrocom Global Solusi untuk sewa 2 (dua) unit between PT Bank SulutGo and PT Metrocom Global Solusi regarding the lease
Mesin ATM Procash 280 FL. Perjanjian ini berlaku selama 3 (tiga) tahun of two (2) units of Procash 280 FL ATM machines, the agreement is valid for a
terhitung sejak tanggal BAST Barang. period of three (3) years commencing from the date of the Goods Handover
Report (BAST).
Berdasarkan perjanjian Nomor: 118A/PKS-UMM/DIR/X22/2023 dan 70-PKS/MGS- According to the Agreement Numbers: 118A/PKS-UMM/DIR/X22/2023 and 70-
BankSulutGo/LEGAL/XII/2023 tanggal 29 Desember 2023 antara PT Bank PKS/MGS-BankSulutGo/LEGAL/XII/2023 dated December 29, 2023, between PT
SukutGo dengan PT Metrocom Global Solusi untuk sewa 18 unit Mesin ATM Bank SulutGo and PT Metrocom Global Solusi regarding the lease of eighteen
Procash 280 FL. Perjanjian ini berlaku selama 3 (tiga) tahun terhitung sejak (18) units of Procash 280 FL ATM machines, the agreement is valid for a
tanggal BAST Barang. period of three (3) years commencing from the date of the Goods Handover
Report (BAST).
Berdasarkan perjanjian Nomor: 037/PKS/UMM/DIR/VII/2024 dan 39-PERJ/MGS- According to the Agreement Numbers: 037/PKS/UMM/DIR/VII/2024 and 39-
BSG/LEGAL/VII/2024 tanggal 15 Juli 2024 antara PT Bank SukutGo dengan PT PERJ/MGS-BSG/LEGAL/VII/2024 dated July 15, 2024 between PT Bank SulutGo
Metrocom Global Solusi untuk sewa 23 unit Mesin ATM Procash 280 FL. and PT Metrocom Global Solusi, regarding the lease of 23 units of Procash
Perjanjian ini berlaku selama 2 (dua) tahun terhitung sejak tanggal BAST Barang. 280 FL ATM machines. This agreement is valid for a period of 2 (two) years
commencing from the date of the Goods Handover Report (BAST).
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2025 Laporan Tahunan
Annual Report
Page 907
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
IKATAN ( Lanjutan ) 37. AGREEMENTS ( Continued )
Berdasarkan perjanjian Nomor: 043A/PKS-UMM/DIR/V2025 dan 053A/Insan- According to the Agreement Numbers: 043A/PKS-UMM/DIR/V2025 and
DIR/V/2025 tanggal 9 Mei 2025 antara PT Bank SukutGo dengan PT Insan 053A/Insan-DIR/V/2025 dated May 9, 2025, between PT Bank SukutGo and PT
Teknologi Semesta untuk sewa pakai 8 (delapan) unit ATM Diebold Nixdorf Insan Teknologi Semesta regarding the lease of 8 (eight) units of Diebold
Type Procash 280. Perjanjian ini berlaku 1 (satu) tahun sampai dengan 30 Mei Nixdorf Procash 280 ATM machines. The agreement is valid for a period of 1
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2026. (one) year, ending on May 30, 2026.
Berdasarkan Addendum Pertama Perjanjian Nomor: According on the First Addendum to Agreement Numbers:
01A/PKS.BPDSU/AJ/300/2022 dan Nomor: 007A/PKS-DIR/PB/I/2022 tanggal 28 01A/PKS.BPDSU/AJ/300/2022 and Number 007A/PKS-DIR/PB/I/2022 dated
Januari 2022 antara PT Bank SulutGo dengan PT Artajasa Pembayaran Elektronis January 28, 2022 between PT Bank SulutGo and PT Artajasa Pembayaran
tentang Keanggotaan Layanan Transaksi Elektronis Artajasa Dalam angka Elektronis concerning membership in Artajasa Electronic Transaction Services
Implementasi Gerbang Pembayaran Nasional. Kewajiban PT Artajasa in the implementation of the National Payment Gateway. Under this
menyediakan ATM Bersama Debit untuk PT Bank Sulutgo dengan ketentuan agreement, PT Artajasa is obligated to provide ATM Bersama Debit services to
yang diatur dalam perjanjian. PT Bank SulutGo in accordance with the terms and conditions stipulated in
the agreement.
Berdasarkan Addendum Ketiga Perjanjian Kerjasama Nomor: According on the Third Addendum to the Cooperation Agreement Number
0246/PKS/UMM/DIR/V/2024 dan No: PKS/HFL-LGL/05-24/022/ tanggal 13 Mei 0246/PKS/UMM/DIR/V/2024 and Number PKS/HFL-LGL/05-24/022 dated May
2024 antara PT Bank SulutGo dengan PT Collega Inti Pratama tentang Upgrade 13, 2024, between PT Bank SulutGo and PT Collega Inti Pratama regarding the
Teknologi Informasi Core Banking System Serta Layanan Data Center And upgrade of the Core Banking System and the provision of Data Center and
Disaster Recovery Center. Jangka waktu perjanjian kerja sama selama 3 (tiga) Disaster Recovery Center services. This agreement is valid for 3 (three) years
tahun sampai dengan 25 Februari 2027. until February 25, 2027.
Ruang Lingkup: Scope of Work:
1. Layanan penyedia Apikasi oleh PT Collega Inti Pratama untuk dapat 1. Application services provided by PT Collega Inti Pratama for use by the
dipergunakan oleh Bank dengan mengikuti peraturan/ketentuan dari Bank Bank in accordance with Bank Indonesia regulations, Otoritas Jasa
Indonesia, Otoritas Jasa Keuangan, dan atau peraturan perundang- Keuangan (OJK), applicable laws and regulations, and the Bank’s internal
undangan yang berlaku serta kebijakan Internal Bank. policies.
2. Menyediakan Managed Service Aplikasi, Berupa: 2. Provision of managed application services, comprising:
a) Penyediaan Fasilitas Data Center. a) Data Center facilities.
b) Menyediakan Fasilutas Disaster Recover Center disertai dengan DRC
plan yang akan digunakan ketika terjadi bencana maupun kondisi-
b) Disaster Recovery Center (DRC) facilities, including a Disaster
Recovery Plan to be implemented in the event of disasters or other 907
kondisi membahayakan bagi pelaksanaan layanan. conditions that may endanger service operations.
Hak dan Kewajiban PT Collega Inti Pratama: Rights and Obligations of PT Collega Ini Pratama:
1) Memberikan bukti peremajaan perangkat justifikasi kenaikan harga dan 1) To provide evidence of equipment renewal as justification for price
memberikan akses untuk diperiksa atas peremajaan tersebut oleh pihak increases and to allow such renewals to be subject to inspection by both
internal maupun pihak eksternal. internal and external parties.
Berdasarkan perjanjian kerjasama No. 059/PKS/REN/DIR/X/2024 dan 022/DIR- Based on the cooperation agreement No. 059/PKS/REN/DIR/X/2024 and
MC/X/2024 tanggal 14 Oktober 2024 antara PT. Bank SulutGo dengan PT. 022/DIR-MC/X/2024 dated October 14, 2024 between PT Bank SulutGo and
Mega Corpora, para pihak sepakat dan mengikatkan diri untuk mengadakan PT Mega Corpora, the parties agreed and bound themselves to enter into a
perjanjian kerjasama tentang Kelompok Usaha Bank (KUB) PT. Bank cooperation agreement on the Bank Business Group (KUB) of PT Bank
Pembangunan Daerah Sulawesi Utara Gorontalo bersama PT. Bank Mega, Tbk, Pembangunan Daerah Sulawesi Utara Gorontalo with PT Bank Mega, Tbk, with
dengan maksud dan tujuan sebagai berikut: the following aims and objectives:
1. Maksud Perjanjian Kerja Sama ini adalah untuk penguatan struktur, 1. The purpose of this Cooperation Agreement is to strengthen the
ketahanan, daya saing perbankan di daerah. structure, resilience, competitiveness of banking in the region.
2. Tujuan Perjanjian Kerja Sama adalah untuk mendukung stabilitas dan 2. The purpose of the Cooperation Agreement is to support economic
pertumbuhan ekonomi dengan melakukan penguatan permodalan bank stability and growth by strengthening bank capital and banking
dan konsolidasi perbankan di daerah. consolidation in the region.
Objek Perjanjian Kerja Sama adalah pelaksanaan kerja sama Kelompok Usaha The object of the Cooperation Agreement is the implementation of Bank
Bank (KUB) diantara Para Pihak untuk pemenuhan Modal Inti Minimum (MIM) Business Group cooperation between the Parties to fulfill the Minimum Core
Bank SulutGo sesuai Peraturan Otoritas Jasa Keuangan Nomor 12/POJK.03/2020 Capital (MIM) of Bank SulutGo in accordance with the Financial Services
tentang Konsolidasi Bank Umum. Authority Regulation Number 12/POJK.03/2020 concerning Commercial Bank
Consolidation.
Ruang Lingkup Perjanjian Kerja Sama ini memuat : The scope of this Cooperation Agreement includes:
1. Konsolidasi Bank Umum; 1. Commercial Bank Consolidation;
2. Pembentukan KUB; 2. Formation of KUB;
3. Pemenuhan Modal Inti Minimum bagi bank dalam skema konsolidasi dan 3. Fulfillment of Minimum Tier 1 Capital for banks in consolidation schemes
bank milik pemerintah daerah; dan and local government-owned banks; and
4. Pengaturan lainnya. 4. Other settings.
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Laporan Keuangan
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
IKATAN ( Lanjutan ) 37. AGREEMENTS ( Continued )
Permodalan Capital
1. Besaran kepemilikan saham Mega Corpora setelah pembentukan KUB 1.
The amount of Mega Corpora's share ownership after the formation of
adalah 24,9% dengan ketentuan sesuai dengan Peraturan Otoritas Jasa
KUB is 24.9%, provided that in accordance with the Financial Services
Keuangan mengenai KUB, Mega Corpora adalah pemegang saham
Authority Regulation regarding KUB, Mega Corpora is the joint
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
pengendali bersama Pemprov Sulut.
controlling shareholder of the North Sulawesi Provincial Government.
2. Pemprov Sulut dan Mega Corpora tetap menjaga kecukupan modal sesuai 2. The North Sulawesi Provincial Government and Mega Corpora continue
peraturan dan ketentuan yang berlaku bagi KUB. to maintain capital adequacy in accordance with the rules and
regulations applicable to KUB.
3. Jika terdapat kebutuhan Modal oleh Bank SulutGo maka seluruh 3. If there is a need for capital by Bank SulutGo, all Shareholders will make
Pemegang Saham akan melakukan penyetoran secara proporsional sesuai deposits proportionally in accordance with the shares owned.
dengan bagian saham yang dimiliki.
4. Jika Pemprov Sulut dan Pemegang Saham Pemerintah Daerah lainnya 4. If the North Sulawesi Provincial Government and other Local Government
pada Bank SulutGo belum mampu memenuhi kebutuhan modal tersebut Shareholders in Bank SulutGo have not been able to fulfill the capital
sebagaimana Point 3 di atas maka kekurangan modal sebagaimana requirements as Point 3 above, the capital shortage referred to will be
dimaksud akan dipenuhi oleh Pemprov Sulut dan Mega Corpora dengan fulfilled by the North Sulawesi Provincial Government and Mega Corpora
tetap berpedoman pada Point 2 di atas. Setoran modal yang dilakukan while still guided by Point 2 above. The capital deposit made by Mega
Mega Corpora dalam rangka memenuhi kebutuhan modal tersebut dapat Corpora in order to fulfill the capital requirement may exceed the value
melebihi nilai kepemilikan saham Mega Corpora di Bak SulutGo of Mega Corpora's share ownership in Bak SulutGo as mentioned in
sebagaimana disebutkan pada Point 1 di atas. Point 1 above.
5. Pemprov Sulut dan Pemegang Saham Pemerintah Daerah lainnya bersedia 5. The North Sulawesi provincial government and other Local Government
untuk nilai kepemilikan saham di Bank SulutGo terdelusi sebagai Shareholders are willing to have the value of share ownership in Bank
konsekuensi dari setoran modal yang dilakukan oleh Mega Corpora SulutGo diluted as a consequence of the capital deposit made by Mega
sebagaimana dimaksud pada Point 4 yang berlaku setelah adanya Corpora as referred to in Point 4 which applies after the decision of the
Keputusan dari RUPS (Rapat Umum Pemegang Saham). GMS (General Meeting of Shareholders).
Jangka Waktu Time Period
1. Perjanjian Kerja Sama antara Bank SulutGo dan Mega Corpora tentang 1. The Cooperation Agreement between Bank SulutGo and Mega Corpora
908
KUB berlaku setelah mendapat persetujuan dari Otoritas Jasa Keuangan on KUB is valid after obtaining approval from the Financial Services
(OJK). Authority (OJK).
2. Apabila Modal Inti Bank SulutGo telah mencapai Rp. 3.000.000.000.000,- 2. If the Tier 1 Capital of Bank SulutGo has reached Rp. 3,000,000,000,000,-
(tiga triliun rupiah) sesuai POJK Nomor 12/POJK.03/2020, maka Mega (three trillion rupiah) in accordance with POJK Number 12/POJK.03/2020,
Corpora berhak atas keputusannya sendiri mengakhiri KUB dengan Bank Mega Corpora has the right to terminate the KUB with Bank SulutGo on
SulutGo. its own decision.
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2025 Laporan Tahunan
Annual Report
Page 909
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INSTRUMEN KEUANGAN 39. FINANCIAL INSTRUMENT
a. Klasifikasi aset keuangan dan liabilitas keuangan a. The classification of financial assets and financial liabilities
Instrumen keuangan pada tabel dibawah ini telah dikelompokkan Financial instruments in the table below have been grouped
berdasarkan kategori masing-masing. Kebijakan akuntansi yang according to their respective categories. The significant accounting
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
signifikan pada Catatan 2d menjelaskan bagaimana kategori aset policies in Note 2d explain how the categories of financial assets
keuangan dan liabilitas keuangan tersebut diukur dan bagaimana and financial liabilities are measured and how income and expenses,
pendapatan dan beban, termasuk laba dan rugi atas nilai wajar including gains and losses on fair value (change in fair value of
(perubahan nilai wajar instrumen keuangan), diakui. financial instruments), is recognized.
Nilai wajar yang diungkapkan di bawah ini adalah berdasarkan The fair values disclosed below are based on relevant information
informasi relevan yang tersedia pada tanggal laporan posisi available at statement of financial position date and are not updated
keuangan dan tidak diperbaharui untuk mencerminkan perubahan to reflect changes in market conditions that occurred after the
dalam kondisi pasar yang terjadi setelah tanggal laporan posisi statements of financial position date.
keuangan.
Tabel di bawah menyajikan nilai tercatat dan nilai wajar aset The following table presents the carrying value and fair value of
keuangan dan liabilitas keuangan utama Perseroan pada tanggal 31 financial assets and financial liabilities of the Company on December
Desember 2025 dan 2024. 31, 2025 and 2024.
31 Desember 2025 / December 31, 2025
Nilai wajar
dalam
Biaya peroleh
Nilai wajar dalam pendapatan
diamortisasi Biaya Perolehan Jumlah Nilai Tercatat
laporan laba rugi/ komprehensif Nilai Wajar / Fair
Keterangan / Descriptions lainnya/ Other diamortisasi lainnya / / Total Carrying
Fair value in the lainnya/Fair Value
acquisition costs Other Amortized Cost Value
income statement value in other
amortized
comprehensive
income
Aset Keuangan / Financial Assets
Kas / Cash - - - 269.239.191.000 269.239.191.000 269.239.191.000
Giro pada Bank Indonesia /
Current accounts in Bank Indonesia
Giro pada Bank Lain /
- - - 1.042.788.312.320 1.042.788.312.320 1.042.788.312.320
909
Current Accounts in Other Banks - - - 627.049.087 627.049.087 627.049.087
Penempatan pada Bank Indonesia
dan bank lain / Placement in -
Bank Indonesia and other bank - - - 804.468.000.000 804.468.000.000 804.468.000.000
Surat-surat berharga / Securities - - - 2.575.084.632.958 2.575.084.632.958 2.575.084.632.958
Surat berharga yang dijual dengan janji
dibeli kembali - 148.722.658.207 148.722.658.207 148.722.658.207
Tagihan atas surat Berharga dengan -
janji dijual kembali / Reverse Repo - - - 1.462.269.067.500 1.462.269.067.500 1.462.269.067.500
Kredit yang diberikan / Loans - 16.544.032.147.296 - - 16.544.032.147.296 16.544.032.147.296
Jumlah / Total - 16.544.032.147.296 - 6.303.198.911.072 22.847.231.058.368 22.847.231.058.368
Liabilitas Keuangan / Financial Liabilities
Liabilitas segera / Obligations due to -
immediately - - - 239.447.963.357 239.447.963.357 239.447.963.357
Simpanan nasabah / Deposits from -
customers
Giro / Current accounts - - - 2.117.778.692.700 2.117.778.692.700 2.117.778.692.700
Tabungan / Savings - - - 2.725.422.262.563 2.725.422.262.563 2.725.422.262.563
Deposito / Deposits - - - - -
Simpanan bank lain /
Deposits in other bank - - - 252.459.838.966 252.459.838.966 252.459.838.966
Surat berharga yang diterbitkan /
Issued obligations - - - 749.391.850.863 749.391.850.863 749.391.850.863
Jumlah / Total - - - 6.084.500.608.449 6.084.500.608.449 6.084.500.608.449
- 88 -
Laporan Keuangan
Financial Report
Page 910
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember 2024 / December 31, 2024
Nilai wajar
dalam
Biaya peroleh
Nilai wajar dalam pendapatan
diamortisasi Biaya Perolehan Jumlah Nilai Tercatat
laporan laba rugi/ komprehensif Nilai Wajar / Fair
Keterangan / Descriptions lainnya/ Other diamortisasi lainnya / / Total Carrying
Fair value in the lainnya/Fair Value
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
acquisition costs Other Amortized Cost Value
income statement value in other
amortized
comprehensive
income
Aset Keuangan / Financial Assets
Kas / Cash - - - 282.626.904.900 282.626.904.900 282.626.904.900
Giro pada Bank Indonesia /
Current accounts in Bank Indonesia - - - 1.400.554.714.626 1.400.554.714.626 1.400.554.714.626
Giro pada Bank Lain /
Current Accounts in Other Banks - - - 8.914.849.369 8.914.849.369 8.914.849.369
Penempatan pada Bank Indonesia
dan bank lain / Placement in -
Bank Indonesia and other bank - - - 150.000.000.000 150.000.000.000 150.000.000.000
Surat-surat berharga / Securities - - - 1.853.276.645.776 1.853.276.645.776 1.853.276.645.776
Surat berharga yang dijual dengan janji
dibeli kembali - 292.963.494.750 292.963.494.750 292.963.494.750
Tagihan atas surat Berharga dengan -
janji dijual kembali / Reverse Repo - - - 447.604.917.000 447.604.917.000 447.604.917.000
Kredit yang diberikan / Loans - 15.921.802.906.407 - 15.921.802.906.407 15.921.802.906.407
Jumlah / Total - 15.921.802.906.407 - 4.435.941.526.420 20.357.744.432.827 20.357.744.432.827
Liabilitas Keuangan / Financial Liabilities
Liabilitas segera / Obligations due to -
immediately - - - 188.416.644.620 188.416.644.620 188.416.644.620
Simpanan nasabah / Deposits from -
customers
910
Giro / Current accounts - - - 1.122.173.039.142 1.122.173.039.142 1.122.173.039.142
Tabungan / Savings - - - 2.732.065.780.017 2.732.065.780.017 2.732.065.780.017
Deposito / Deposits - - - 11.184.773.091.284 11.184.773.091.284 11.184.773.091.284
Simpanan bank lain /
Deposits in other bank - - - 725.438.678.117 725.438.678.117 725.438.678.117
Surat berharga yang diterbitkan /
Issued obligations - - - 748.479.627.123 748.479.627.123 748.479.627.123
Jumlah / Total - - - 16.701.346.860.303 16.701.346.860.303 16.701.346.860.303
Nilai wajar aset keuangan dan liabilitas keuangan yang The fair value of financial assets and financial liabilities that are
diperdagangkan di pasar aktif didasarkan pada kuotasian harga traded in active markets are based on quotation market prices or
pasar atau harga dealer. Untuk semua instrumen keuangan lainnya, dealer price. For all other financial instruments, the Company
Perseroan menentukan nilai wajar dengan menggunakan teknik determines the fair value using other valuation techniques.
penilaian lainnya.
Untuk instrumen keuangan yang jarang diperdagangkan dan sedikit For financial instruments that infrequently traded and have little
memiliki transparansi harga, nilai wajar menjadi kurang obyektif, transparency price, fair value becomes less objective, and requires
dan membutuhkan berbagai tingkat pertimbangan tergantung pada varying degrees of judgment depending on liquidity, concentration,
likuiditas, konsentrasi, ketidakpastian faktor pasar, asumsi harga dan uncertainty of market factors, price assumptions and other risks
risiko lainnya yang mempengaruhi instrumen tertentu. affecting the specific instrument.
Metode penilaian The Valuation Method
Perseroan mengukur nilai wajar dengan menggunakan hierarki dari The Company measures the fair value using a hierarchy of the
metode berikut: following methods:
a. Level 1 : input yang berasal dari harga kuotasian (tanpa a. Level 1: inputs derived from quatation prices (without adjustments)
penyesuaian) dalam pasar aktif untuk instrumen yang identik. in active markets for identical instruments.
b. Level 2 : input selain harga kuotasian yang termasuk dalam level b. Level 2: inputs other than quotation prices included in Level 1 that
1 yang dapat diobservasi, baik secara langsung atau tidak are observable, either directly or indirectly. In this category includes
langsung. Dalam kategori ini termasuk instrumen yang dinilai instruments valued using: quotation prices for similar instruments in
dengan menggunakan: harga kuotasian untuk instrumen yang active markets; quotation prices for instruments identical or similar
serupa di pasar aktif; harga kuotasian untuk instrumen yang in markets considered as less active; or other valuation techniques
identik atau yang serupa di pasar yang dipertimbangkan where all significant inputs are observable directly or indirectly from
sebagai kurang aktif; atau teknik penilaian lainnya dimana market data.
seluruh input signifikan dapat diobservasi secara langsung
maupun tidak langsung dari data pasar.
- 89 -
2025 Laporan Tahunan
Annual Report
Page 911
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INSTRUMEN KEUANGAN ( Lanjutan ) 39. FINANCIAL INSTRUMENT ( Continued )
b. Nilai wajar instrumen keuangan (Lanjutan) b. The fair value of financial instruments ( Continued )
c. Level 3 : input yang tidak dapat diobservasi. Dalam kategori ini c. Level 3 : inputs that are not observable. In this category includes all
termasuk semua instrumen dimana teknik penilaian instruments where the valuation techniques using inputs that are not
menggunakan input yang tidak dapat diobservasi dan input observable and unobservable inputs have a significant impact on the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
yang tidak dapat diobservasi ini memberikan dampak signifikan assessment instrument. Included in this category are assessed based
terhadap penilaian instrumen. Termasuk dalam kategori ini instruments quotation prices for similar instruments that require
adalah instrumen yang dinilai berdasarkan harga kuotasian significant adjustments or assumptions that are not observable to
untuk instrumen serupa yang memerlukan penyesuaian atau reflect differences between the instruments.
asumsi signifikan yang tidak dapat diobservasi untuk
mencerminkan perbedaan diantara instrumen tersebut.
Teknik penilaian mencakup model nilai kini bersih dan diskonto arus Valuation techniques include net present value models and
kas, perbandingan dengan instrumen sejenis yang harga pasarnya discounted cash flows, comparisons with similar instruments for
dengan instrumen sejenis yang harga pasarnya dengan instrumen which market prices with similar instruments market price with
sejenis yang harga pasarnya tersedia serta dapat diobservasi dan similar instruments for which available market prices and can be
model penilaian lainnya. Asumsi dan input yang digunakan dalam observed and other valuation models. Assumptions and inputs used
teknik penilaian meliputi risk- free dan patokan (benchmark) suku in valuation techniques include risk free and benchmark interest rate
bunga serta credit spreads yang digunakan untuk mengestimasi and credit spreads used to estimate the discount rate, bond prices
tingkat diskonto, harga obligasi dan nilai tukar mata uang asing. and foreign currency exchange rates.
Tujuan dari teknik penilaian adalah untuk pengukuran nilai wajar The objective of valuation techniques is to measure fair value which
yang mencerminkan harga yang akan diterima untuk menjual aset reflects the price that would be received to sell an asset or the price
atau harga yang akan dibayar untuk mengalihkan suatu liabilitas that would be paid to transfer a liability in a transaction order
dalam transaksi teratur (orderly transactions ) antara pelaku pasar between actors market (market of participants) at the measurement
(market participants ) pada tanggal pengukuran. date.
Perseroan menggunakan model penilaian yang diakui secara luas Company is using valuation models that are widely recognized to
untuk menentukan nilai wajar atas instrumen keuangan yang umum
dan yang lebih sederhana, seperti swap suku bunga dan nilai tukar
determine the fair value of public financial instruments that are
common and more simple, such as interest rate swaps and exchange
911
yang hanya menggunakan data pasar yang dapat diobservasi dan rate simply use the data observable market and require little
membutuhkan sedikit pertimbangan dan estimasi manajemen. judgment and estimation management. Observable prices or inputs
Harga yang dapat diobservasi atau input model biasanya tersedia di are usually available models in the market for debt securities listed
pasar untuk efek-efek utang yang tercatat di bursa, exchange- on exchanges, exchange-traded derivatives and over-the counter
traded derivatif dan derivatif over-the counter seperti swap suku derivatives like interest rate swaps. The availability of observable
bunga. Ketersediaan harga pasar yang dapat diobservasi dan input market prices and inputs the model reduces the need for
model mengurangi kebutuhan pertimbangan dan estimasi management judgment and estimation and also reduces the
manajemen dan juga mengurangi ketidakpastian terkait penentuan uncertainty related to the determination of fair value. The availability
nilai wajar. Ketersediaan harga pasar yang dapat diobservasi dan of observable market prices and inputs varies depending on
input bervariasi bergantung pada produk dan pasar dan cenderung products and markets and is likely to change based on specific
berubah berdasarkan kejadian tertentu dan kondisi umum di pasar events and general conditions in the financial markets.
keuangan.
Untuk instrumen yang lebih kompleks, Perseroan menggunakan For more complex instruments, the Company uses proprietary
model penilaian proprietary , yang biasanya dikembangkan dari valuation models, which usually are developed from recognized
penilaian yang telah diakui. Beberapa atau semua input yang valuation. Some or all of the significant inputs into these models
signifikan dalam model ini mungkin tidak dapat diobservasi di may not be observable in the market, and is derived from the
pasar, dan berasal dari harga pasar atau harga atau estimasi market price or the price or estimated based on assumptions.
berdasarkan asumsi. Contoh instrumen yang memerlukan input Examples of instruments that require inputs that are not observable
yang tidak dapat diobservasi yang signifikan meliputi beberapa significant include some over-the-counter (OTC) structured
over-the-counter (OTC) structured derivatives , pinjaman tertentu derivatives, certain loans and securities that do not have an active
dan efek yang tidak memiliki pasar aktif dan mempertahankan market and maintaining interest in sekutarisasi (as discussed below).
kepentingan dalam sekutarisasi (seperti dibahas di bawah). Model Assessment models using unobservable inputs that require
penilaian yang menggunakan input yang tidak dapat diobservasi significant judgment and assumptions levels higher management in
yang signifikan memerlukan tingkat pertimbangan dan asumsi determining value.
manajemen yang lebih tinggi dalam penentuan nilai.
Pertimbangan dan asumsi manajemen biasanya memerlukan Considerations and assumptions of management usually requires
pemilihan model yang sesuai untuk digunakan, penentuan arus kas selecting the appropriate model to be used, the determination of
masa depan digunakan, penentuan arus kas masa depan yang future cash flows are used, the determination of future cash flows
diharapkan pada instrumen keuangan yang dinilai, penentuan expected on financial instruments assessed, determining the
probabilitas kegagalan pihak lawan dan pembayaran dimuka dan probability of failure of the counterparty and the upfront payment
pemilihan tingkat diskonto yang tepat. and the election appropriate discount rate.
- 90 -
Laporan Keuangan
Financial Report
Page 912
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
pemilihan tingkat diskonto yang tepat. and the election appropriate discount rate.
39. INSTRUMEN KEUANGAN ( Lanjutan ) 39. FINANCIAL INSTRUMENT ( Continued )
b. Nilai wajar instrumen keuangan ( Lanjutan ) b. The fair value of financial instruments ( Continued )
Nilai perkiraan wajar yang diperoleh dari model disesuaikan untuk Face value estimate derived from the model adjusted for other
faktor-faktor lain, seperti risiko likuiditas atau model ketidakpastian, factors, such as liquidity risk or uncertainties model, as far as
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sejauh likuiditas atau model ketidakpastian, sejauh Perseroan liquidity or uncertainties model, to the extent the Company believes
berkeyakinan bahwa pelaku pasar pihak ketiga akan membawa that the third-party market participants will bring them into the
mereka ke dalam harga transaksi. Nilai wajar mencerminkan risiko transaction price. Fair value reflects the credit risk instruments
kredit instrumen termasuk penyesuaian untuk memperhitungkan including adjustments to account for the Company's credit risk and
risiko kredit Perseroan dan pihak lawan. Untuk mengukur derivatif counterparty. To measure derivatives that classification may be
yang klasifikasinya mungkin berubah dari aset menjadi liabilitas changed from an asset into a liability or otherwise as interest rate
atau sebaliknya seperti swap suku bunga, nilai wajar swaps, fair value taking into account Credit Valuation Adjustment
memperhitungkan Credit Valuation Adjustment (“CVA”) dan Debit ("CVA") and Debit Valuation Adjustment ("DVA") when market
Valuation Adjustment (“DVA”) ketika pelaku pasar participants consider this in the derivatives prices. The Company
mempertimbangkan hal ini dalam harga derivatif. Perseroan uses the Advanced Internal Rating Based ("AIRB") model for
menggunakan Advanced Internal Rating Based ("AIRB") model measuring CVA and DVA.
untuk mengukur CVA dan DVA.
Keterangan Penilaian Description Ratings
Penilaian aset keuangan dan liabilitas keuangan dikaji secara Assessment of financial assets and financial liabilities are
independen dari bisnis oleh unit Keuangan dan unit Risiko. Unit independently assessed by Finance and Risk business units. Finance
Keuangan terutama bertanggung jawab untuk memastikan bahwa unit is primarily responsible for ensuring that adjustments
penyesuaian penilaian telah dilakukan secara tepat. Unit Risiko assessment has been carried out correctly. Risk unit independently
melakukan validasi harga secara independen untuk memastikan validate the price to ensure that the Company uses a reliable market
bahwa Perseroan menggunakan data pasar yang dapat diandalkan data from independent sources (for example, trade pricing and
dari sumber-sumber independen (misalnya harga perdagangan dan quoting brokers) consensus-based data sources. Financial
kuotasi pialang) berdasarkan konsensus sumber data. Instrumen instruments in the statement of financial position has been classified
912 keuangan dalam laporan posisi keuangan telah diklasifikasikan ke
dalam tiga tingkat penilaian (lihat penjelasan di bawah mengenai
into three levels of assessment (see explanation below as to how
each level is defined and the types of instruments that are included
bagaimana setiap tingkat didefinisikan dan jenis instrumen yang in each level) reflecting the significant unobservable inputs used in
termasuk di dalam setiap tingkat) yang mencerminkan signifikan measuring fair value.
input yang dapat diobservasi yang digunakan dalam pengukuran
nilai wajar.
Model penilaian diajukan oleh unit bisnis dan divalidasi oleh unit Valuation models proposed by business unit and validated by the
Risiko. Model penilaian disetujui oleh Direktur Bisnis, Direktur Risiko Risk unit. Assessment model approved by the Director of Business,
dan Direktur Keuangan. Unit Risiko melakukan pengkajian tahunan Director of Risk and Finance Director. Risk unit conduct an annual
terhadap model penilaian untuk memastikan bahwa hasil penilaian assessment of the valuation models to ensure that the assessment
mencerminkan harga pasar. results reflect market prices.
- 91 -
2025 Laporan Tahunan
Annual Report
Page 913
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INSTRUMEN KEUANGAN (Lanjutan) 39. FINANCIAL INSTRUMENT (Continued)
b. Nilai wajar instrumen keuangan (Lanjutan) b. The fair value of financial instruments (Continued)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Keterangan Penilaian (Lanjutan) Description Ratings (Continued)
Unit Risk melakukan pengkajian tengah tahunan terhadap Risk unit conducts semi-annual assessment of the feasibility of market
kelayakan sumber data pasar yang digunakan dalam penilaian. data sources used in the assessment. Market data that is used to
Data pasar yang digunakan untuk validasi harga mencakup pula validate the price also covers the latest trade data sources involving an
sumber data perdagangan terkini yang melibatkan pihak lawan external counterparty or a third party such as Bloomberg, Reuters,
eksternal atau pihak ketiga seperti Bloomberg, Reuters, pialang brokers and pricing providers. Market data used should as far as
dan pricing providers. Data pasar yang digunakan harus sedapat possible reflect the market on an ongoing basis can evolve to follow
mungkin mencerminkan pasar yang secara berkesinambungan market developments and financial instruments. To determine the
dapat berevolusi mengikuti perkembangan pasar dan instrumen quality of the data input market, factors such as independence,
keuangan. Untuk menentukan kualitas dari input data pasar, relevance, reliability, availability of different data sources and
faktor-faktor seperti independensi, relevansi, kehandalan, methodologies used by the pricing provider to be considered.
ketersediaan berbagai sumber data dan metodologi yang
digunakan oleh pricing provider harus dipertimbangkan.
Nilai wajar aset keuangan dan liabilitas keuangan untuk The fair value of financial assets and financial liabilities held for trading
diperdagangkan dan efek-efek tersedia untuk dijual diprioritaskan and securities available for sale are prioritized to use price quotation
untuk menggunakan harga kuotasian pasar, kecuali untuk nilai market, except for the fair value of corporate bonds that are not listed
wajar obligasi korporasi yang tidak tercatat di bursa, forward, on the stock exchange, forward, interest rate swaps (IRS) and cross
swap suku bunga (IRS) dan cross currency swap (CCS), yang currency swaps (CCS), which judgment is determined by valuation
penilaiannya ditentukan dengan teknik penilaian berdasarkan techniques based on inputs that are observable.
input yang dapat diobservasi.
Instrumen Keuangan Yang Tidak Diukur Pada Nilai Wajar Financial Instruments which are not Measured at Fair Value
Tabel dibawah ini menyajikan nilai wajar instrumen keuangan The table below presents the fair value of financial instruments which 913
yang tidak diukur pada nilai wajar dan analisa atas instrumen are not measured at fair value and an analysis of financial instruments in
keuangan tersebut sesuai dengan masing- masing level pada accordance with each level in the fair value hierarchy :
dalam hierarki nilai wajar :
31 Desember 2025 / December 31, 2025
Jumlah Nilai
Tercatat / Total Level 1 Level 2 Level 3 Jumlah / Total
Carrying value
Aset Keuangan / Financial Assets
Kas / Cash 269.239.191.000 269.239.191.000 - - 269.239.191.000
Giro pada Bank Indonesia /
Current account in Bank Indonesia 1.042.788.312.320 1.042.788.312.320 - - 1.042.788.312.320
Giro pada Bank Lain
/
Current Accounts in Other Banks 627.049.087 627.049.087 - - 627.049.087
Penempatan pada Bank Indonesia dan bank lain /
Placement in Bank Indonesia and other bank 804.468.000.000 804.468.000.000 - - 804.468.000.000
Surat-surat berharga / Securities 2.575.084.632.958 2.575.084.632.958 - - 2.575.084.632.958
Kredit yang diberikan / Loans 16.766.825.442.944 16.294.334.568.339 32.298.672.975 440.192.201.630 16.766.825.442.944
Jumlah / Total 21.459.032.628.310 20.986.541.753.705 32.298.672.975 440.192.201.630 21.459.032.628.310
Liabilitas Keuangan / Financial Liabilities
Liabilitas segera / Obligations due to Immediately 239.447.963.357 239.447.963.357 - - 239.447.963.357
Simpanan nasabah / Deposits from customers
Giro / Current accounts 2.117.778.692.700 2.117.778.692.700 - - 2.117.778.692.700
Tabungan / Savings 13.370.620.334 13.370.620.334 - - 13.370.620.334
Deposito / Deposits 13.376.987.974.919 13.376.987.974.919 - - 13.376.987.974.919
Simpanan bank lain / Deposits in other bank 252.459.838.966 252.459.838.966 - - 252.459.838.966
Surat berharga yang diterbitkan /
Issued obligations 749.391.850.863 749.391.850.863 - - 749.391.850.863
Jumlah / Total 16.749.436.941.140 16.749.436.941.140 - - 16.749.436.941.140
- 92 -
Laporan Keuangan
Financial Report
Page 914
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INSTRUMEN KEUANGAN (Lanjutan) 39. FINANCIAL INSTRUMENT (Continued)
Instrumen Keuangan Yang Tidak Diukur Pada Nilai Wajar (Lanjutan) Financial Instruments which are not Measured at Fair Value (Continued)
Tabel dibawah ini menyajikan nilai wajar instrumen keuangan The table below presents the fair value of financial instruments which
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
yang tidak diukur pada nilai wajar dan analisa atas instrumen are not measured at fair value and an analysis of financial instruments in
keuangan tersebut sesuai dengan masing- masing level pada accordance with each level in the fair value hierarchy :
dalam hierarki nilai wajar :
31 Desember 2024 / December 31, 2024
Jumlah Nilai
Tercatat / Total Level 1 Level 2 Level 3 Jumlah / Total
Carrying value
Aset Keuangan / Financial Assets
Kas / Cash 282.626.904.900 282.626.904.900 - - 282.626.904.900
Giro pada Bank Indonesia /
Current account in Bank Indonesia 1.400.554.714.626 1.400.554.714.626 - - 1.400.554.714.626
Giro pada Bank Lain/
Current Accounts in Other Banks 8.914.849.369 8.914.849.369 - - 8.914.849.369
Penempatan pada Bank Indonesia dan bank lain /
Placement in Bank Indonesia and other bank 1.853.276.645.776 1.853.276.645.776 - - 1.853.276.645.776
Surat-surat berharga / Securities 1.853.276.645.776 1.853.276.645.776 - - 1.853.276.645.776
Kredit yang diberikan / Loans 15.921.802.906.407 15.624.618.922.940 83.528.841.112 213.654.998.085 15.921.802.762.138
Jumlah / Total 21.320.452.666.853 21.023.268.683.386 83.528.841.112 213.654.998.085 21.320.452.522.584
Liabilitas Keuangan / Financial Liabilities
Liabilitas segera / Obligations due to Immediately 188.416.644.620 188.416.644.620 - - 188.416.644.620
Simpanan nasabah / Deposits from customers
Giro / Current accounts 1.122.173.039.142 1.122.173.039.142 - - 1.122.173.039.142
914 Tabungan / Savings
Deposito / Deposits
2.732.065.780.017
11.184.773.091.284
2.732.065.780.017
11.184.773.091.284
-
-
-
-
2.732.065.780.017
11.184.773.091.284
Simpanan bank lain / Deposits in other bank 725.438.678.117 725.438.678.117 - - 725.438.678.117
Surat berharga yang diterbitkan /
Issued obligations 748.479.627.123 748.479.627.123 - - 748.479.627.123
Jumlah / Total 16.701.346.860.303 16.701.346.860.303 - - 16.701.346.860.303
Nilai wajar dari kredit yang diberikan dan tagihan lainnya - trade The fair value of loans and other receivables - trade finance estimated
finance diestimasi dengan menggunakan model penilaian, seperti using valuation models, such as discounted cash flow techniques. Inputs
teknik diskonto arus kas. Input dalam teknik penilaian termasuk in valuation techniques including cash flow to be received in the future
arus kas yang akan diterima di masa datang dan suku bunga. and the interest rate.
Nilai wajar obligasi yang diterbitkan dan utang subordinasi yang The fair value of bonds issued and subordinated debt listed on the
tercatat pada Bursa Efek Indonesia berdasarkan harga pasar yang Indonesia Stock Exchange based on market prices issued by the pricing
dikeluarkan oleh pricing provider (Indonesian Bond Pricing provider (Indonesian Bond Pricing Agency / IBPA). Valuation techniques
Agency/IBPA). Teknik penilaian yang digunakan oleh IBPA adalah used by IBPA is based on the Nelson Siegel Svensson method.
berdasarkan metode Nelson Siegel Svensson.
Nilai wajar Medium Term Notes Subordinasi dihitung The fair value of the Subordinated Medium Term Notes is calculated
menggunakan teknik penilaian berdasarkan model internal Bank using valuation techniques based on the Bank's internal models which is
yaitu metode diskonto arus kas. discounted cash flow method.
Nilai wajar aset keuangan dan liabilitas keuangan selain yang The fair value of financial assets and financial liabilities other than those
disebutkan di atas, mendekati nilai tercatatnya karena aset mentioned above, approximate their carrying values for financial assets
keuangan dan liabilitas keuangan memiliki jangka waktu yang and financial liabilities have a shorter period of time and / or the
pendek dan/atau suku bunganya sering ditinjau ulang. interest rate is often revisited.
Perhitungan nilai wajar dilakukan hanya untuk kepentingan Fair value calculation is done only for disclosure and reporting the non
pengungkapan dan tidak berdampak pada pelaporan posisi atau impact interest on the financial position or performance of the
kinerja keuangan Perseroan. Nilai wajar yang dihitung oleh Company. Fair value as calculated by the Company may differ from the
Perseroan mungkin berbeda dengan jumlah aktual yang akan actual amount to be received / paid upon settlement or maturity of
diterima/dibayar pada saat penyelesaian atau jatuh tempo financial instruments. Given certain categories of financial instruments
instrumen keuangan. Mengingat kategori tertentu instrumen that are not traded, then there is a management consideration in the
keuangan yang tidak diperdagangkan, maka terdapat calculation of fair value.
pertimbangan manajemen dalam perhitungan nilai wajar.
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2025 Laporan Tahunan
Annual Report
Page 915
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. ESTIMASI KERUGIAN KOMITMEN DAN KONTIGENSI 40. ESTIMATED LOSSES COMMITMENTS AND CONTIGENCIES
a. Estimasi kerugian atas transaksi komitmen dan kontijensi berasal dari a. The source of estimate allowance for impairment losses on
: commitments and contingencies from :
2025 2024
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Fasilitas kredit kepada nasabah
yang belum digunakan 204.436.508.169 51.744.721.770 Unused loan credit facility tp customers
Pendapatan bunga dalam penyelesaian 186.368.939.874 170.496.247.816 Interest income in the completion
Garansi yang diterbitkan 3.581.025.932 16.014.549.246 Issued bank guarantee
b. Kolektabilitas transaksi liabilitas komitmen dan kontinjensi yang b. Collectibility liability transaction commitment and contingencies
mempunyai risiko kredit adalah sebagai berikut : which have credit risk is as follow :
2025 2024
Komitmen Commitments
Fasilitas kredit kepada nasabah Unused loan credit
yang belum digunakan 204.436.508.169 51.744.721.770 to customers
Cadangan kerugian penurunan nilai (65.264.605.388) (250.286.120) Allowance for impairment losses
Jumlah 139.171.902.781 51.494.435.650 Total
Kontinjensi Contingencies
Tagihan kontinjensi Contingency bills
Pendapatan bunga dalam penyelesaian 186.368.939.874 170.496.247.816 Interest income in the completion
Kewajiban Kontinjensi Contingent Liabilities
Garansi yang diterbitkan Issued bank guarantee
Pihak ketiga Third parties
Lancar 15.981.070.052 83.123.154.805 Current
Penyisihan kerugian (3.581.025.932) (2.286.302.908) Allowance for impairment losses
Jumlah 198.768.983.994 251.333.099.713 Total
41. SIFAT TRANSAKSI
BERELASI
DAN SALDO DENGAN PIHAK-PIHAK YANG 41. NATURE OF TRANSACTIONS AND BALANCES WITH RELATED
PARTIES 915
Bank melakukan transaksi dengan pihak-pihak yang berelasi yang Bank made transaction with related parties which are conducted on
dilakukan dengan syarat dan ketentuan seperti halnya transaksi kepada the term and condition as transactions with third parties. These
pihak ketiga. Transaksi tersebut meliputi : transactions include :
2025 2024
a. Giro pada bank lain a. Current account in anather bank
PT Bank Mega, Tbk 64.886.656 7.796.747.781 PT Bank Mega, Tbk
Jumlah 64.886.656 7.796.747.781 Total
Persentase terhadap jumlah aset 0,000% 0,037% Percentage of total assets
b. Kredit yang diberikan a. Loans
Pemerintah daerah - - Local government
Karyawan kunci dan keluarga 33.291.817.998 81.609.635.502 Key employees and family
Dikurangi penyisihan penghapusan (169.410.820) (950.823.236) Net of allowance for impairment losses
Jumlah 33.122.407.178 80.658.812.266 Total
Persentase terhadap jumlah aset 0,140% 0,382% Percentage of total assets
b. Penyertaan b. Investment
PT BPR Prisma Dana 1.186.000.000 977.500.000 PT BPR Prisma Dana
Dikurangi penyisihan penghapusan (6.807.640) (9.247.150) Net of allowance for impairment losses
Jumlah 1.179.192.360 968.252.850 Total
Persentase terhadap jumlah aset 0,005% 0,005% Percentage of total assets
c. Giro c. Current accounts
Liabilitas Liabilities
Giro pemerintah daerah dan Local government and
Dinas Pemda 1.677.407.030.385 594.538.458.545 Government Agencies
PT BPR Prisma Dana 232.817.848 75.290.679.014 PT BPR Prisma Dana
Karyawan kunci dan keluarga - 114.553.825 Key employees and family
Jumlah 1.677.639.848.233 669.943.691.384 Total
Persentase terhadap jumlah liabilitas 7,81% 3,51% Percentage of total liabilities
- 94 -
Laporan Keuangan
Financial Report
Page 916
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. SIFAT TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK YANG 41. NATURE OF TRANSACTIONS AND BALANCES WITH RELATED
BERELASI (Lanjutan) PARTIES (Continued)
2025 2024
d. Tabungan d. Savings
Karyawan kunci dan keluarga 13.370.620.334 13.370.620.334 Key employees and family
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jumlah 13.370.620.334 13.370.620.334 Total
Persentase terhadap jumlah liabilitas 0,06% 0,07% Percentage of total liabilities
e. Deposito e. Deposits
Karyawan kunci dan keluarga 34.626.197.472 37.084.100.000 Key employees and family
Jumlah 34.626.197.472 37.084.100.000 Total
Persentase terhadap jumlah liabilitas 0,16% 0,20% Percentage of total Liabilities
Pihak-pihak yang berelasi yang mempunyai saldo transaksi pada tahun- Related parties that have transaction balances for the years ended
tahun yang berakhir pada tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 are as follows:
sebagai berikut :
a. Kredit yang diberikan a. Loans
2025 2024
Pius Sefrianto L Batara 500.000.000 - Pius Sefrianto L Batara
Maudy Revino Pepah 500.000.000 - Maudy Revino Pepah
Djafar Alkatiri 559.887.739 - Djafar Alkatiri
Machmud Turuis 302.207.176 - Machmud Turuis
PT Manado Karya Anugrah - 42.315.837.169 PT Manado Karya Anugrah
Jeane Laluyan - 1.443.443.728 Jeane Laluyan
Oske Kaligis - 1.434.000.584 Oske Kaligis
Vonny Adel Rumimpunu - 1.208.721.818 Vonny Adel Rumimpunu
Louisa Jeane Parengkuan - 1.197.629.868 Louisa Jeane Parengkuan
Noldy Patrick Dandel - 1.158.530.756 Noldy Patrick Dandel
Heince Jusva Rumende - 1.046.484.011 Heince Jusva Rumende
Maykel Robi Rantung - 1.025.416.556 Maykel Robi Rantung
Jumlah 1.862.094.915 50.830.064.490 Total
916 b. Giro
2025 2024
b. Current account
Rekening Kas Umum Daerah Prop Sulawesi Utara 173.880.375.628 61.343.382.825 North Sulawesi Province
Rekening Kas Umum Daerah Prop Gorontalo 228.648.866.564 85.089.567.477 Gorontalo Province
Rekening Kas Umum Daerah Kota Manado 164.007.374.669 43.965.291.442 Regional General Cash Account of Manado City
Rekening Kas Umum Daerah Kota Gorontalo - 7.519.085.920 Regional General Cash Account of Gorontalo City
Rekening Kas Umum Daerah Kota Tomohon 20.151.423.942 8.700.974.285 Regional General Cash Account of Tomohon City
Rekening Kas Umum Daerah Bolmong 98.570.516.855 33.640.976.672 Regional General Cash Account of Bolmong
Rekening Kas Umum Daerah - Regional General Cash Account of -
Bolaang Mongondow Utara 36.347.763.980 19.911.847.013 North Bolaang Mongondow
Pemkab Kepulauan Sitaro 53.705.755.894 17.519.141.649 Government of Sitaro Island
Rekening Kas Umum Daerah Kab. Pohuwato 17.270.747.185 28.112.454.348 Regional General Cash Account of Pohuwato District
Rekening Kas Umum Daerah Kab Minut 88.542.852.069 46.653.933.661 Regional General Cash Account of Minut District
Rekening Kas Umum Daerah Kotamobagu 19.550.696.676 14.391.265.136 Regional General Cash Account of Kotamobagu
Rekening Kas Umum Daerah Kab Talaud 66.097.036.878 21.386.981.778 Regional General Cash Account of Talaud District
Rekening Kas Umum Daerah Kab Bolsel 36.655.772.109 23.934.782.662 Regional General Cash Account of Bolsel District
Rekening Kas Umum Daerah Minahasa 149.136.138.800 71.780.766.278 General Cash Account of Minahasa
Rekening Kas Umum Daerah Kab Gorontalo Utara 18.569.912.889 3.329.689.622 General Cash Account of North Gorontalo District
Rekening Kas Daerah Kota Bitung 31.217.388.599 5.944.261.277 Regional General Cash Account of Bitung City
Rekening Kas Daerah Minahasa Selatan 20.064.390.692 4.825.086.051 Regional General Cash Account of South Minahasa
Rekening Kas Daerah Pemerintah Kab Boalemo 23.099.435.569 22.258.169.830 Regional General Cash Account of Boalemo Distric
Rekening Kas Daerah - Regional General Cash Account of -
Pemerintah Kab Minahasa Tenggara 31.250.017.361 23.371.114.078 Southeast Minahasa Distric
Rekening Kas Daerah Kab Boltim 19.550.696.676 2.368.425.475 Expenditure account of Boltim Distric
Rekening Kas Umum Daerah - Regional General Cash Account -
Kab Bone Bolango 43.001.981.095 26.174.510.650 of Bone Bolango District
Rekening Kas Umum Daerah Kab Gorontalo 74.697.765.050 2.058.029.338 Regional General Cash Account of Gorontalo District
Rekening Kas Umum Daerah Kab Kepulauan - Regional General Cash Account of -
Sangihe 34.741.254.641 20.255.910.521 Sangihe Islands District
Rekening penerimaan pemerintah daerah 228.648.866.564 - Local government revenue account
Jumlah 1.677.407.030.385 594.535.647.988 Total
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2025 Laporan Tahunan
Annual Report
Page 917
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. SIFAT TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK YANG 41. NATURE OF TRANSACTIONS AND BALANCES WITH RELATED
BERELASI (Lanjutan) PARTIES (Continued)
2025 2024
c. Deposito c. Deposits
Pius Sefrianto L Batara 7.850.000.000 7.100.000.000 Pius Sefrianto L Batara
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Maudy Revino Pepah 3.000.000.000 4.700.000.000 Maudy Revino Pepah
Machmud Turuis 3.000.000.000 4.000.000.000 Machmud Turuis
Jeane Bawole 2.500.000.000 2.500.000.000 Jeane Bawole
Famola Fanda 1.800.000.000 2.050.000.000 Famola Fanda
Riany Margareta Pingkan Giroth 3.687.000.000 2.010.000.000 Riany Margareta Pingkan Giroth
Sandra Tine Patricia Moniaga 1.810.000.000 2.010.000.000 Sandra Tine Patricia Moniaga
Louisa Jeane Parengkuan 1.100.000.000 2.000.000.000 Louisa Jeane Parengkuan
Marhany Victor Poly Pua 2.000.000.000 2.000.000.000 Marhany Victor Poly Pua
Theodorus Dondokambey 502.000.000 1.002.000.000 Theodorus Dondokambey
Annie Dondokambey 2.000.000.000 1.000.000.000 Annie Dondokambey
Jaclyn Ivana Koloay 201.000.000 201.000.000 Jaclyn Ivana Koloay
Jumlah 29.450.000.000 30.573.000.000 Total
d. Tabungan d. Savings
PT BPR Prisma Dana - 75.290.679.014 PT BPR Prisma Dana
Maudy Revino Pepah 4.949.645.882 7.091.337.033 Maudy Revino Pepah
Christian Josephus Montong 1.810.618.605 4.917.955.304 Christian Josephus Montong
Olly Dondokambey - 3.750.210.910 Olly Dondokambey
Riany Margareta Pingkan Giroth - 2.085.018.800 Riany Margareta Pingkan Giroth
Marhany Victor Poly Pua - 1.710.145.085 Marhany Victor Poly Pua
Risy Johanne Tumiwa 214.261.644 1.344.608.710 Risy Johanne Tumiwa
Ivonne Baby Indriati Lombok - 1.280.471.309 Ivonne Baby Indriati Lombok
Edwin Harminto Silangen - 1.174.439.902 Edwin Harminto Silangen
Aaltje Dondokambey - 1.129.188.629 Aaltje Dondokambey
Sherley Runtunuwu - 1.004.839.053 Sherley Runtunuwu
6.974.526.131 100.778.893.750
917
Jumlah Total
Pendapatan dan beban terkait dengan dengan pihak-pihak yang berelasi Income and expenses with third parties for years ended on December
yang berakhir pada tanggal 31 Desember 2025 dan 2024 adalah sebagai 31, 2025 and 2024 are as follows :
berikut:
2025 2024
a. Pendapatan bunga a. Interest income
Kredit yang diberikan 3.575.039.533 7.707.661.932 Loans
Jumlah 3.575.039.533 7.707.661.932 Total
Persentase terhadap pendapatan bunga 0,15% 0,33% Percentage of interest income
2025 2024
b. Pendapatan operasional lainnya b. Savings
Pendapatan dividen saham 608.161.051 362.624.955 Stock dividend income
Jumlah 608.161.051 362.624.955 Total
Persentase terhadap pendapatan -
operasional lainnya 0,54% 0,26% Percentage of other income
c. Beban bunga c. Interest expense
Giro 1.322.145.113 250.706 Current account
Tabungan 436.334.856 2.825.282 Saving
Deposito 2.175.289.968 14.054.791 Deposits
Jumlah 3.933.769.937 17.130.779 Total
Persentase terhadap beban bunga 0,553% 0,002% Percentage of total interest expense
- 96 -
Laporan Keuangan
Financial Report
Page 918
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. SIFAT TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK YANG 41. NATURE OF TRANSACTIONS AND BALANCES WITH RELATED
BERELASI (Lanjutan) PARTIES (Continued)
Hubungan dan sifat saldo akun atau transaksi-transaksi dengan pihak Relation and nature of account balances or transaction interest with
yang berelasi adalah sebagai berikut : related parties are as follows :
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Pihak Berelasi/ Sifat Hubungan Istimewa / Transaksi /
Related Parties
Related Party Nature of Related Parties Transactions
1. Karyawan kunci Commisioners, Director, Head of Saving and Credit Key management
2. Propinsi Sulawesi Utara Shareholder Current account and deposit North Sulawesi Province
3. Kabupaten Minahasa Shareholder Current account and deposit Minahasa District
4. Kabupaten Bolaang Shareholder Current account Bolaang District
5. Kabupaten Gorontalo Shareholder Current account and deposit Gorontalo District
6. Kota Manado Shareholder Current account and deposit Monado City
7. Kota Gorontalo Shareholder Current account and deposit Gorontalo City
8. Kabupaten Sangihe Shareholder Current account and deposit Sangihe District
9. Kota Bitung Shareholder Current account and deposit Bitung City
10. Kabupaten Boalemo Shareholder Current account and deposit Boalemo District
11. Kota Tomohon Shareholder Current account Tomohon City
12. Kabupaten Minahasa Selatan Shareholder Current account South Minahasa District
13. Kabupaten Pahuwatu Shareholder Current account and deposit Pahuwatu District
14. Kabupaten Minahasa Utara Shareholder Current account North Minahasa District
15. Kabupaten Bone Bolango Shareholder Current account and deposit Bone Bolango District
16. Koperasi Karyawan PT Bank Sulut Shareholder Current account Koperasi Karyawan PT Bank Sulut
17. PT BPR Prisma Dana Association Company Current account and deposit PT BPR Prisma Dana
18. PT Mega Corpora Shareholder Current account and deposit PT Mega Corpora
42. RASIO ASET PRODUKTIF TERHADAP JUMLAH ASET 42. PRODUCTIVE ASSETS RATIO FOR TOTAL ASSETS
918 a. Berikut rasio aset produktif terhadap total aset : a. The ratio of productive assets to total assets :
2025 2024
Penempatan pada bank lain 3,40% 0,71% Placement in others bank
Surat-surat berharga 10,88% 8,78% Marketable securities
Penyertaan 0,00% 0,00% Investments
Jumlah 14,28% 9,49% Total
b. Berikut rasio aset produktif yang diklasifikasikan terhadap total b. The ratio of classified earning assets to total assets :
2025 2024
Kredit yang diberikan 69,88% 75,39% Loans
Perhitungan ATMR Risiko Kredit dilakukan sesuai dengan Surat The calculation of Credit Risk RWA is carried out in accordance with
Edaran Otoritas Jasa Keuangan SEOJK No.24/SEOJK.03/2021 Tanggal 7 the Financial Services Authority Circular Letter SEOJK
Oktober 2021 Tentang Pedoman Perhitungan ATMR Risiko Kredit No.24/SEOJK.03/2021 dated October 7, 2021, concerning Guidelines for
Dengan Menggunakan Pendekatan Standar. Perhitungan ATMR Risiko Calculating Credit Risk RWA Using the Standardized Approach. The
Operasional dilakukan sesuai dengan SEOJK No. 6/SEOJK.03/2020 calculation of Operational Risk RWA is carried out in accordance with
Tanggal 29 April 2020 Tentang Pedoman Perhitungan ATMR Risiko SEOJK No. 6/SEOJK.03/2020 dated April 29, 2020, concerning
Operasional Dengan Menggunakan Pendekatan Indikator Dasar. Guidelines for Calculating Operational Risk RWA Using the Basic
Indicator Approach.
Peraturan Otoritas Jasa Keuangan No.27 Tahun 2022 mewajibkan Financial Services Authority Regulation No. 27 of 2022 requires banks
bank-bank di Indonesia dengan kualifikasi tertentu untuk in Indonesia with certain qualifications to take market risk into account
memperhitungkan risiko pasar dalam perhitungan rasio Kewajiban in the calculation of the minimum capital requirement ratio and to
penyediaan modal minimum dan wajib memenuhi risiko Kewajiban comply with a minimum capital requirement risk of 8% plus their risk
penyediaan modal minimum sebesar 8% ditambah profil risiko. profile.
- 97 -
2025 Laporan Tahunan
Annual Report
Page 919
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. RASIO ASET PRODUKTIF TERHADAP JUMLAH ASET (Lanjutan) 42. PRODUCTIVE ASSETS RATIO FOR TOTAL ASSETS (Continued)
Perhitungan rasio Kewajiban Penyediaan Modal Minimum dilakukan The calculation of the Minimum Capital Requirement Ratio is carried
sesuai dengan Peraturan Otoritas Jasa Keuangan No. 27 Tahun 2022 out in accordance with the Financial Services Authority Regulation No.
Tanggal 26 Desember 2022. 27 of 2022 dated December 26, 2022.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Peraturan Otoritas Jasa Keuangan No. 27 Tahun 2022 Tanggal 26 Financial Services Authority Regulation No. 27 of 2022 dated December
Desember 2022 mewajibkan bank-bank di Indonesia dengan 26, 2022 requires banks in Indonesia with certain qualifications to
kualifikasi tertentu untuk memperhitungkan risiko pasar dalam account for market risk in the calculation of the Minimum Capital
perhitungan rasio Kewajiban Penyediaan Modal Minimum dan wajib Adequacy Requirement ratio and to meet the minimum Minimum
memenuhi risiko Kewajiban Penyediaan Modal Minimum minimum Capital Adequacy Requirement in accordance with their risk profile, in
sesuai dengan Profil risiko ditambah dengan kewajiban membentuk addition to the obligation to establish a buffer based on the category
buffer sesuai dengan kategori dari Kelompok Bank Berdasarkan of the Bank Group Based on Core Capital (KBMI) of the bank as well as
Modal Inti (KBMI) dari bank tersebut serta kondisi bank tersebut apa whether the bank has a systemic impact or not (this condition is
berdampak sistemik atau tidak (kondisi ini ditetapkan oleh Bank determined by Bank Indonesia / Financial Services Authority).
Indonesia / Otoritas Jasa Keuangan).
Perhitungan ATMR risiko pasar dilakukan sesuai dengan Surat Edaran The calculation of market risk RWA is carried out in accordance with
Otoritas Jasa Keuangan No.23/SEOJK.03/2022 Tanggal 7 Desember the Financial Services Authority Circular Letter No.23/SEOJK.03/2022
2022. dated December 7, 2022.
Rasio kewajiban penyediaan modal minimum Bank pada tanggal 31 Bank minimum capital adequacy liabilities on December 31, 2025 and
Desember 2025 dan 2024 adalah sebagai berikut : 2024 were as follows:
2025 2024
Komponen modal : Capital components :
a. Modal inti a. Core Capital
Modal disetor 1.400.067.600.000 1.327.117.600.000 Paid-in capital
Cadangan tambahan modal 470.889.256.278 476.062.956.591 Allowance of additional Capital
b. Modal pelengkap b. Supplementary Capital
Cadangan umum penyisihan -
penghapusan aset produktif 128.442.175.000 114.157.575.000
General reserve for allowance on -
disposal of productive assets
919
Jumlah 1.999.399.031.278 1.917.338.131.591 Total
Jumlah modal inti, modal pelengkap dan - The amount of core capital, supplementary capital
modal modal pelengkap tambahan yang - and additional supplementary capital which -
dialokasikan untuk mengantisipasi risiko pasar allocated to anticipate market risks
Penyertaan - - Investments
Total modal 1.999.399.031.278 1.917.338.131.591 Total capital
Aset Tertimbang Menurut Risiko Weight Assets Based on
(ATMR) Kredit dan Operasional 11.045.619.628.945 9.863.522.366.552 Credit and Operasional Risk (ATMR)
Aset Tertimbang Menurut Risiko Weight Assets Based on
(ATMR) Pasar - - Market
Rasio liabilitas penyediaan modal - Liability Ration on Minimum Capital Adequacy
minimum yang tersedia untuk - Available for -
risiko kredit dan operasional 18,10% 19,44% for credit risk and operational
Rasio liabilitas penyediaan modal - Capital Adequacy Ratio
minimum yang tersedia untuk - Minimum Available For
risiko kredit, operasional dan pasar 18,10% 19,44% market, operational and credit risk
Sesuai dengan Peraturan Otoritas Jasa Keuangan No. 34/POJK.03/2016, Otoritas Jasa Keuangan Regulation No.34/POJK.03/2016, the capital
rasio kewajiban penyediaan modal minimum harus dihitung dengan adequacy ratio of liabilities to be calculated without taking into
memperhitungkan dampak dari pajak tangguhan sebagai faktor account the impact of deferred taxes.
pengurang modal inti utama.
c. Kualitas aset produktif c. The quality of productive assets
Tabel dibawah menujukan peringkat aset produktif Bank menurut The table below shows the ranking of the productive assets of the
Peraturan Bank Indonesia yang berlaku, yang disajikan pada nilai Bank in accordance with the applicable Bank Indonesia Regulation,
tercatatnya sebelum cadangan kerugian penurunan nilai. presented at their carrying amounts before allowance for
impairment losses.
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. RASIO ASET PRODUKTIF TERHADAP JUMLAH ASET (Lanjutan) 42. PRODUCTIVE ASSETS RATIO FOR TOTAL ASSETS (Continued)
31 Desember 2025 / December 31, 2025
Dalam Perhatian
Lancar / Kurang Lancar / Diragukan / Macet / Jumlah /
Khusus / In Special
Curent Substandard Doubtfull Loss Total
Mention
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Aset Keuangan Financial Assets
Giro pada Bank Current Account With
Indonesia 1.042.788.312.320 - - - - 1.042.788.312.320 Bank Indonesia
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain 805.095.049.087 - - - - 805.095.049.087 and Others Bank
Surat-surat berharga 2.575.084.632.958 - - - - 2.575.084.632.958 Marketable Securities
Surat berharga yang dijual Securities sold under
dengan janji dibeli under agreements
kembali 148.722.658.207 - - - - 148.722.658.207 to repurchase (Repo)
Tagihan atas surat Berharga Receivables from securities
dengan janji dijual with agreements
kembali 1.462.269.067.500 - - - - 1.462.269.067.500 for resale
Kredit yang Loans
diberikan 15.558.551.430.777 670.598.382.400 22.766.476.571 27.513.573.241 264.602.284.308 16.544.032.147.296
Penyertaan 1.179.192.360 - - - - 1.179.192.360 Investment
Aset lain-lain 137.227.049.581 - - - - 137.227.049.581 Other Assets
Jumlah 21.730.917.392.789 670.598.382.400 22.766.476.571 27.513.573.241 264.602.284.308 22.716.398.109.309 Total
31 Desember 2024 / December 31, 2024
Dalam Perhatian
Lancar / Kurang Lancar / Diragukan / Macet / Jumlah /
Khusus / In Special
Curent Substandard Doubtfull Loss Total
Mention
920 Aset Keuangan
Giro pada Bank
Financial Assets
Current Account With
Indonesia 1.400.554.714.626 - - - - 1.400.554.714.626 Bank Indonesia
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain 158.886.143.758 - - - - 158.886.143.758 and Others Bank
Surat-surat berharga 1.853.276.645.776 - - - - 1.853.276.645.776 Marketable Securities
Surat berharga yang dijual Securities sold under
dengan janji dibeli under agreements
kembali 292.963.494.750 - - - - 292.963.494.750 to repurchase (Repo)
Tagihan atas surat Berharga Receivables from securities
dengan janji dijual with agreements
kembali 447.604.917.000 - - - - 447.604.917.000 for resale
Kredit yang diberikan 15.624.618.922.940 83.528.841.112 6.490.279.738 12.944.293.123 194.220.569.495 15.921.802.906.408 Loans
Penyertaan 968.252.850 - - - - 968.252.850 Investment
Aset lain-lain 193.420.404.195 - - - - 193.420.404.195 Other Assets
Jumlah 19.972.293.495.895 83.528.841.112 6.490.279.738 12.944.293.123 194.220.569.495 20.269.477.479.363 Total
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Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43 INFORMASI SEGMEN 43 SEGMENT INFORMATION
Kegiatan Bank sepenuhnya adalah bank konvensional sehingga informasi Bank activities are entirely conventional bank so that bank segment
segmen Bank tidak dikelompokkan per segmen usaha hanya information is not classified as business segments and is only classified
dikelompokkan berdasarkan segmen geografis by geographical segment.
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2025
Wilayah Jawa Luar Wilayah Jawa
Jumlah/ Total
Java Region Outside Java Island
PENDAPATAN INCOME
Pendapatan bunga 45.442.956.952 2.362.042.537.754 2.407.485.494.706 Interest income
Pendapatan lainnya 4.929.334.280 163.125.231.557 168.054.565.837 Other income
HASIL RESULT
Laba bersih 133.594.674.279 147.407.412.108 281.002.086.387 Net profit
INFORMASI LAINNYA ASET OTHER INFORMATION ASSET
Penempatan pada Bank
Indonesia - 1.042.788.312.319,85 1.042.788.312.319,85 Placement at Bank Indonesia
Kredit - bersih 397.420.019.627 16.146.612.127.669 16.544.032.147.296 Credit - net
Aset tetap-bersih 6.096.247.973 644.370.766.508 650.467.014.481 Net fixed assets
Aset lainnya 4.409.718.500 132.817.331.081 137.227.049.581 Other assets
Jumlah aset 12.500.872.274.107 11.175.524.232.563 23.676.396.506.670 Total assets
LIABILITAS
Simpanan nasabah dan dari Customer deposits and from
Bank lain 12.327.261.667.172 6.132.016.481.642 18.459.278.148.814 Other bank
Liabilitas lainnya Other liabilities
Jumlah Liabilitas 39.991.421.607 21.430.503.432.959 21.470.494.854.566 Total Liabilities
2024
Wilayah Jawa Luar Wilayah Jawa
Jumlah/ Total
921
Java Region Outside Java Island
PENDAPATAN INCOME
Pendapatan bunga 831.393.887.261 - 444.614.474.135 386.779.413.126 Interest income
Pendapatan lainnya 7.992.550.927 1.039.217.973 9.031.768.900 Other income
HASIL RESULT
Laba bersih 99.975.727.194 124.144.372.376 224.120.099.570 Net profit
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSET
Penempatan pada Bank - 1.400.554.714.626 1.400.554.714.626 Placement at Bank Indonesia
Kredit - bersih 459.981.775.442 15.461.821.130.965 15.921.802.906.407 Credit - net
Aset tetap-bersih 6.386.150.855 595.337.954.537 601.724.105.392 Net fixed assets
Aset lainnya 5.036.703.533 118.257.655.266 123.294.358.799 Other assets
Jumlah aset 10.095.644.920.615 11.023.499.706.397 21.119.144.627.012 Total assets
LIABILITAS
Simpanan nasabah dan dari Customer deposits and from
Bank lain 9.958.636.838.741 5.805.813.749.819 15.764.450.588.560 Other bank
Liabilitas lainnya Other liabilities
Jumlah Liabilitas 37.032.102.740 19.041.547.908.468 19.078.580.011.208 Total Liabilities
44. MANAJEMEN RISIKO 44. RISK MANAGEMENT
Dalam menjalankan kegiatannya, Bank senantiasa berhadapan dengan In performing its activities, Bank always deal to risk, inherent risk in its
risiko yang merupakan risiko bawaan dalam setiap kegiatannya antara activities among others are in the form of credit risks, liquidity risk,
lain dalam bentuk risiko kredit, risiko likuiditas, risiko pasar dan risiko market risks and operational risks. So that Bank needs to adopt the
operasional sehingga diperlukan pengelolaan Bank yang baik dan Good Corporate Governance principles and integrated as well as
pengelolaan risiko yang terintegrasi dan berkesinambungan. sustainable risk management.
Sistem pengendalian risiko di Bank mulai disesuaikan dengan mengacu The risk control system in PT Bank Sulut has been adjusted by referring
pada ketentuan Bank Indonesia dan ketentuan intern Bank, antara lain to the regulations of Bank Indonesia and PT Bank Sulut internal
menyusun Pedoman Sistem Operasional Prosedur Manajemen risiko dan procedures, such as composing the guidance of Operational Procedure
melakukan secara berkesinambungan sosialisasi kepada seluruh jajaran System in Management risk and continously socializing them to the
Bank agar manajemen risiko dapat terimplementasi secara terintegrasi ke whole level of employees at Bank for the integrated implementation in
dalam suatu sistem pengelolaan risiko yang akurat dan komprehensif a risk management system that accurate and comprehensive and able
serta mampu menganalisa dan mengelola seluruh risiko yang terkait. to analyze and manage the whole related risk.
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Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
44. MANAJEMEN RISIKO (Lanjutan) 44. RISK MANAGEMENT (Continued)
Risiko Kredit Credit Risk
Dengan diterbitkannya peraturan Otoritas Jasa Keuangan mengenai When Otoritas Jasa Keuangan regulation was issued about the
Penerapan Manajemen Risiko Bank Umum maka program kerja bank Implementation of Risk Management in Commercial Banks, the bank's
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
dalam manajemen risiko diarahkan sesuai dengan pedoman kerja Bank working program in risk management has been oriented and
Indonesia tersebut. developed to in accordance with the Regulation.
Sebagai media intermediary , Bank ikut menyampaikan fasilitas kredit dan As an intermediary institution, Bank transfered credit facilities and it is
tidak dapat di pungkiri akan berhadapan dengan risiko sebagai akibat unquestionable it wil confront to the risk due to counter party's
kegagalan counterparty dalam memenuhi kewajibannya. Untuk failures to meet its obligations. To eliminate the risks, the Bank remains
mengeliminasi risiko maka Bank dalam menyalurkan kredit tetap selektif selective in channeling the credits and refers to healthy and prudent
dan mengacu pada prinsip pemberian kredit yang sehat dan prinsip credit transferring principles consistently. The Bank also monitors and
kehati-hatian secara konsisten, memantau dan mengevaluasi evaluates credit colectibility and saves credit periodicaly. The bank
pekembangan kolektifitas kredit, penyelamatan kredit berkala sesuai established Allowance for Impairment Losses (CKPN) to cover non-
ketentuan. Membentuk penyisihan penghapusan aset produktif untuk performing productive assets. As the preventive action, the Bank has
mengcover aset produktif bermasalah. Sebagai tindakan preventif improved its human resources' quality via training and educations on
dilakukan peningkatan kualitas sumber daya manusia melalui pelatihan credit management, both internally and externally.
dan pendidikan pengelola kredit baik secara intern maupun ekstern.
Risiko Likuiditas Liquidity Risk
Berdasarkan Rapat Umum Pemegang Saham Luar Biasa PT Bank Sulut Based on the Extraordinary General Meeting of Shareholders of PT
yang diaktakan dengan akta No. 128 tanggal 24 November 2008 oleh Bank Sulut No. 128 dated November 24, 2008 notarized by the Deed
M.S.E. Pangemanan, S.H., notaris di Manado, pemegang saham telah by M.S.E.Pangemanan, S.H. Shareholders decided and legalized Bank
menyetujui dan mengesahkan kebijakan Bank dalam menghadapi policies to face global financial crisis impact, with detail as folows :
dampak krisis financial global, adalah sebagai berikut :
- Kredit konsumtif sementara zero growth - Consumtif loan held in zero growth
922 - Pemberian kredit produktf secara selektif
- Loan rewiews seluruh fasilitas kredit yang diberikan
-
-
Productive loan selectively
Loan reviews for all credit facilities
- Peningkatan kualitas Sumber Daya Manusia - Increasing of Human Resources Quality
- Efisiensi yang lebih ketat - More tight efficiency
- Market intelegence - Market intelegence
- Peningkatan fee based income dan bisnis chanelling - Increasing fee based income and chanelling business
- Mengoptimalkan penagihan kredit macet - Optimalized non performing loans
- Meningkatan frekuensi dan kualitas pengawasan intern - Increasing frequency and quality of intern control
- Memperbaiki funding mix atau mencari dana murah - Fixing funding mix or finding a cheap fund
- Meminta pemegang saham menambah modal - Proposed shareholder to increasing capital
Bank sangat mementingkan penjagaan kecukupan likuiditas dalam Bank particularly emphasizes on maintaining its liquidity adequacy to
memenuhi komitmennya kepada para nasabah dan pihak lainnya, baik meet its commitments to customers and other parties, within the
dalam rangka pemberian kredit, pembayaran kembali simpanan nasabah, framework of credits channeling, repay of customers' deposits or to
maupun untuk memenuhi kebutuhan likuiditas operasional. fulfill operational liquidity need.
Bank menjaga likuiditas dengan mempertahankan jumlah aset likuid yang The Bank keeps its liquidity by maintaining sufficient amount of liquid
cukup untuk membayar simpanan para nasabah, dan menjaga agar assets to pay deposits from customers and maintaining the number of
jumlah aset yang jatuh tempo pada setiap periode dapat menutupi assets due in each period sufficiency to cover the amount of liabilities
jumlah Liabilitas yang jatuh tempo. due.
Aset likuid bank terutama terdiri dari penempatan pada bank-bank lain Liquid assets of bank consists of placement with other banks and other
dan lembaga keuangan lainnya, giro pada Bank Indonesia dan kas. financial institutions. Current Account with Bank Indonesia and cash. If
Apabila Bank memerlukan likuiditas, dengan segera Bank dapat menarik the Bank needs liquidity, the Bank can immediately withdraw its fund
cadangan dana dalam giro pada Bank Indonesia atau mencari pinjaman reserves in the forms of demand deposits from Bank Indonesia, sell SBI
di pasar uang antar bank di Indonesia. Cadangan utama Bank terdiri dari with sale purchase agreement or seek credits at inter-bank money
cadangan Giro Wajib Minimum dan kas di kantor-kantor cabang. market in Indonesia. The bank's main reserves consist of the Minimum
Compulsory Demand Deposits and Cash at branches office.
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
44. MANAJEMEN RISIKO (Lanjutan) 44. RISK MANAGEMENT (Continued)
Saat ini peraturan Bank Indonesia mewajibkan bank-bank di Indonesia Currently, Bank Indonesia Regulation requires commercial banks in
untuk menjaga (Giro Wajib Minimum) secara harian, dalam bentuk Indonesia to retain the Minimum Compulsory Demand Deposits on
simpanan tanpa bunga pada Bank Indonesia sekurang-kurangnya sebesar daily basis, in the form of non-interest deposits with Bank Indonesia at
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
5% dan meningkat menjadi 7,5% per 1 juni 2022 dan 9% per 1 least 5% and increased to 7.5% as of June 1, 2022 and 9% as of
september 2022 dari Liabilitas pihak ketiga bukan bank dalam Rupiah. September 1, 2022 of the non-banks third parties' liabilities in Rupiah.
Pengendalian likuiditas senantiasa dilakukan dengan cara melakukan The liquidity control is always done through balancing fund resources
keseimbangan antara sumber-sumber dana dan pemanfaatannya, and their applications to keep the risks under acceptable limits and
sehingga benar-benar masih dalam limit risiko yang dapat diterima dan provides contribution in the form of proper profits, managed by
memberikan kontribusi berupa profit yang wajar, yang pengelolaannya Treasury Division and Asset Liability Committee Team.
oleh Divisi Treasury dan tim ALCO (Asset Liability Comitee) .
Risiko Operasional Operational Risk
Pengelolaan risiko operasional dilakukan dengan terus melakukan Operational risks management is performed by continuosly improving
penyempurnaan atau penyesuaian sistem dan prosedur, pengembangan or adjusting the systems and procedures, sustainable development of
teknologi informasi secara kesinambungan dengan harapan dapat information technologies to meet customers' needs and expectations.
memenuhi kebutuhan atau harapan nasabah. Untuk memenuhi To meet this requirement, it must be supported by high quality and
kebutuhan ini harus didukung oleh sumber daya manusia yang integrity human resources through limits/authorization setting
berkualitas dan mempunyai integritas yang tinggi melalui program programs, education and training, both internally and externally and
penetapan limit/otorisasi, pendidikan dan pelatihan yang dilakukan baik sustainably and applied the customer knowing principles so as to
inhouse training maupun eksternal dan berkesinambungan serta manage the operational risk properly.
menetapkan prinsip pengenalan nasabah dengan harapan risiko
operasional dapat terkelola dengan baik.
Risiko Pasar Market Risk
Risiko pasar merupakan risiko yang timbul dari pergerakan tingkat suku The market risks occurred from interest rate movement and foreign
923
bunga maupun nilai tukar yang ada di pasar dari portofolio yang dimiliki exchange rate in market from securities and bonds owned by Bank,
oleh Bank, sehingga pengendalian risiko pasar hanya melalui mekanisme therefore market rsik controlling only from fund placement to other
penempatan dana pada bank lain dengan mempertimbangkan tingkat bank with considering interest rate and the offered well-being level of
suku bunga dan kesehatan Bank yang menawarkan. Bank.
45. JAMINAN TERHADAP KEWAJIBAN PEMBAYARAN BANK UMUM 45. GUARANTEE TOWARDS LIABILITIES OF COMMERCIAL BANKS
Berdasarkan Undang-Undang No.24 tanggal 22 September 2004, efektif Under Law 24 dated 22 September 2004, effective since September 22,
sejak tanggal 22 September 2005, Lembaga Penjaminan Simpanan (LPS) 2005, the Deposit Insurance Agency (LPS) was formed to guarantee
dibentuk untuk menjamin kewajiban tertentu bank-bank umum certain liabilities of commercial banks based on the applicable
berdasarkan program penjaminan yang berlaku. Undang-Undang guarantee program. The Act has been amended by Government
tersebut telah diubah dengan Peraturan Pemerintah Pengganti Undang- Regulation in Lieu of Law 3 of 2008, which has been set into the Act
Undang No.3 tahun 2008, yang mana telah ditetapkan menjadi Undang- since January 13, 2009 under Act No. 7, 2009.
Undang sejak tanggal 13 Januari 2009 berdasarkan Undang-Undang No.7
tahun 2009.
Berdasarkan Peraturan Pemerintah Republik Indonesia No.66/2008 Under Indonesian Government Regulation No.66/2008 dated October
tanggal 13 Oktober 2008 mengenai besarnya nilai simpanan yang dijamin 13, 2008 regarding the value of deposits guaranteed by LPS, on
LPS, pada tanggal 31 Desember 2024 dan 2023 jumlah simpanan yang December 31, 2024 and 2023, the amount of deposits guaranteed by
dijamin LPS adalah simpanan sampai dengan Rp 2.000.000.000,- untuk LPS is saving up to Rp 2,000,000,000.- for a bank customer.
per nasabah bank.
Pada tanggal 31 Desember 2025 dan 2024, Bank adalah peserta dari On December 31, 2025 and 2024 the Bank is a participant of the
program penjaminan tersebut. guarantee program.
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Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
46. TANGGUNG JAWAB SOSIAL PERUSAHAAN 46. CORPORATE SOCIAL RESPONSIBILITY
Berdasarkan Akta Berita Acara Rapat Umum Pemegang Saham Tahunan Based on the Deed of Minutes of the Annual General Meeting of
Nomor : 01 tanggal 05 Februari 2024, Notaris Edmund Lodi Mangowal, Shareholders Number: 01 dated February 5, 2024, Notary Edmund Lodi
SH., Mkn, Notaris Kota Manado, sehubungan dengan tanggungjawab Mangowal, SH, Mkn, Notary of Manado City, in connection with the
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sosial Perusahaan atau Corporate Sosial Responsibility (CSR), menyetujui Company's social responsibility or Corporate Social Responsibility
dan menetapkan total Dana Tanggung Jawab Sosial dan Keuangan (CSR), approved and determined the total Social Responsibility and
Berkelanjutan di tahun 2024 sebesar Rp. 40.000.000.000,- (empat puluh Sustainable Finance Fund in 2024 of Rp. 40,000,000,000, - (forty billion
miliar rupiah). Sebesar Rp. 8.000.000.000,- (delapan miliar rupiah) rupiah). Rp. 8,000,000,000,- (eight billion rupiah) will be deducted from
disishkan dari laba bersih tahun buku 2023, dan sebesar Rp. the net profit of the 2023 fiscal year, and Rp. 32,000,000,000 (thirty-two
32.000.000.000 (tiga puluh dua miliar rupiah) dibebankan pada Laba billion rupiah) will be charged to the Operating Profit in 2024. Rp.
Operasional tahun 2024. Sebesar Rp. 38.000.000.000 (tiga puluh delapan 38,000,000,000 (thirty-eight billion rupiah) is distributed to all
miliar rupiah) dibagikan kepada seluruh pemegang saham dengan shareholders with a proportional distribution method based on the last
metode pembagian secara proporsional berdasarkan share saham share and Rp. 2,000,000,000 (two billion rupiah) is used for sustainable
terakhir dan sebesar Rp. 2.000.000.000,- (dua miliar rupiah) digunakan finance action plans managed by the company, in accordance with the
untuk rencana aksi keuangan berkelanjutan yang dikelola oleh mandate of POJK No. 51/POJK.03/2017 concerning the Implementation
perusahaan, sesuai dengan amanat POJK No. 51/POJK.03/2017 tentang of Sustainable Finance for Financial Services Institutions, Issuers, and
Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Public Companies.
Emiten, dan Perusahaan Publik.
Berdasarkan Berita Acara Rapat Umum Pemegang Saham Tahunan Based on the Minutes of the Annual General Meeting of Shareholders
Perseroan Terbatas PT. Bank Pembangunan Daerah Sulawesi Utara of the Limited Liability Company PT. Bank Pembangunan Daerah
Gorontalo (BANK SULUTGO) Nomor : 01 tanggal 05 Februari 2024, Sulawesi Utara Gorontalo (BANK SULUTGO) Number: 01 dated
Edmund Lodi Mangowal, SH., Mkn, Notaris Kota Manado, sehubungan February 5, 2024, Edmund Lodi Mangowal, SH, Mkn, Notary of Manado
dengan tanggungjawab sosial Perusahaan atau Corporate Sosial City, in connection with the Company's social responsibility or
Responsibility (CSR), Menyetujui dan menetapkan total Dana Tanggung Corporate Social Responsibility (CSR), Approved and determined the
Jawab Sosial dan Keuangan Berkelanjutan di Tahun 2024 sebesar Rp. total Social Responsibility and Sustainable Finance Fund in 2024 of Rp.
40.000.000.000,- (empat puluh miliar rupiah) dari jumlah tersebut sebesar 40,000,000,000,- (forty billion rupiah) of which Rp. 8. 000,000,000,-
Rp. 8.000.000.000,- (delapan miliar rupiah) disisihkan dari laba bersih (eight billion rupiah) is set aside from the net profit of the Fiscal Year
924 Tahun Buku 2023 dan sebesar Rp. 32.000.000.000,- (tiga puluh dua miliar
rupiah) dibebankan pada Laba Operasional Tahun 2024 digunakan untuk
2023 and Rp. 32,000,000,000,- (thirty-two billion rupiah) is charged to
the Operating Profit of the Year 2024 to be used for sustainable
rencana aksi keuangan berkelanjutan yang dikelola oleh perusahaan, finance action plans managed by the company, in accordance with the
sesuai dengan amanat POJK No. 51/POJK.03/2017 tentang Penerapan mandate of POJK No. 51/POJK.032017 concerning the Implementation
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan of Sustainable Finance. /2017 concerning the Implementation of
Perusahaan Publik. Sustainable Finance for Financial Services Institutions, Issuers, and
Public Companies.
Berdasarkan Akta Berita Acara Rapat Umum Pemegang Saham Tahunan Based on the Deed of Minutes of the Annual General Meeting of
Nomor : 10 tanggal 9 Februari 2023, Notaris Edmund Lodi Mangowal, Shareholders Number: 10 dated February 9, 2023, Notary Edmund Lodi
SH., Mkn, Notaris Kota Manado, sehubungan dengan tanggungjawab Mangowal, SH, Mkn, Notary of Manado City, in connection with the
sosial Perusahaan atau Corporate Sosial Responsibility (CSR), menyetujui Company's social responsibility or Corporate Social Responsibility
dan menetapkan total Dana Tanggung Jawab Sosial dan Keuangan (CSR), approved and determined the total Social Responsibility and
Berkelanjutan di tahun 2023 sebesar Rp. 40.000.000.000,- (empat puluh Sustainable Finance Fund in 2023 of Rp. 40,000,000,000, - (forty billion
miliar rupiah). Sebesar Rp. 8.000.000.000,- (delapan miliar rupiah) rupiah). Rp. 8,000,000,000,- (eight billion rupiah) will be deducted from
disishkan dari laba bersih tahun buku 2022, dan sebesar Rp. the net profit of the 2022 fiscal year, and Rp. 32,000,000,000 (thirty-two
32.000.000.000 (tiga puluh dua miliar rupiah) dibebankan pada Laba billion rupiah) will be charged to the Operating Profit in 2023. Rp.
Operasional tahun 2023. Sebesar Rp. 38.000.000.000 (tiga puluh delapan 38,000,000,000 (thirty-eight billion rupiah) is distributed to all
miliar rupiah) dibagikan kepada seluruh pemegang saham dengan shareholders with a proportional distribution method based on the last
metode pembagian secara proporsional berdasarkan share saham share and Rp. 2,000,000,000 (two billion rupiah) is used for sustainable
terakhir dan sebesar Rp. 2.000.000.000,- (dua miliar rupiah) digunakan finance action plans managed by the company, in accordance with the
untuk rencana aksi keuangan berkelanjutan yang dikelola oleh mandate of POJK No. 51/POJK.03/2017 concerning the Implementation
perusahaan, sesuai dengan amanat POJK No. 51/POJK.03/2017 tentang of Sustainable Finance for Financial Services Institutions, Issuers, and
Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Public Companies.
Emiten, dan Perusahaan Publik.
- 103 -
2025 Laporan Tahunan
Annual Report
Page 925
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
47. PERATURAN-PERATURAN BARU YANG TELAH DITERBITKAN 47. APPLICABLE REGULATIONS
Peraturan-peraturan yang telah terbit dan berlaku serta dapat The regulations that have been issued and are in effect and may have
memberikan dampak signifikan terhadap kegiatan usaha Perseroan a significant impact on the Company's business activities are as
adalah sebagai berikut: follows:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. Peraturan Otoritas Jasa Keuangan No. 27 Tahun 2022 tanggal 26 1. Otoritas Jasa Keuangan Regulation No. 27 of 2022 dated 26
Desember 2022 perihal Kewajiban Penyediaan Modal Minimum Bank December 2022 concerning the Capital Adequacy Ratio (CAR) for
Umum. yang merupakan perubahan atas Peraturan Otoritas Jasa Commercial Banks. which is an amendment to the Otoritas Jasa
Keuangan No. 34/POJK.03/2016 tanggal 22 September 2016 perihal Keuangan Regulation No. 34/POJK.03/2016 dated 22 September
Kewajiban Penyediaan Modal Minimum (KPMM) Bank Umum. 2016 concerning the Capital Adequacy Ratio (CAR) for Commercial
Banks.
a. Capital Conservation Buffer adalah tambahan modal yang a. Capital Conservation Buffer is additional capital that
berfungsi sebagai penyangga (buffer) apabila terjadi kerugian functions as a buffer in the event of a loss during the crisis
pada periode krisis, ditetapkan sebesar 2,5% dari ATMR; period, set at 2.5% of RWA;
b. Countercyclical Buffer adalah tambahan modal yang berfungsi b. Countercyclical Buffer is additional capital that functions as
sebagai penyangga (buffer) untuk mengantisipasi kerugian a buffer to anticipate losses in the event of excessive bank
apabila terjadi pertumbuhan kredit perbankan yang berlebihan credit growth that has the potential to disrupt financial
sehingga berpotensi mengganggu stabilitas sistem keuangan. system stability. Determined in the range of 0% to 2.5% of
Ditetapkan dalam kisaran sebesar 0% sampai dengan 2,5% dari RWA, based on the determination of the competent
ATMR, berdasarkan penetapan otoritas yang berwenang; authority;
c. Capital Surcharge untuk Domestic Systemically Important Bank c. Capital Surcharge for Domestic Systemically Important
adalah tambahan modal yang berfungsi mengurangi dampak Banks is additional capital that serves to reduce the
925
negatif terhadap stabilitas sistem keuangan dan perekonomian negative impact on financial system stability and the
apabila terjadi kegagalan bank yang berdampak sistemik melalui economy in the event of a bank failure which has a
peningkatan kemampuan Bank dalam menyerap kerugian. systemic impact by increasing the Bank's ability to absorb
Ditetapkan dalam kisaran 1% sampai dengan 2,5% dari ATMR. losses. Set in the range of 1% to 2.5% of RWA. The Financial
Otoritas Jasa Keuangan menetapkan besarnya persentase Services Authority determines the percentage of Capital
Capital Surcharge untuk Bank sistemik. Surcharge for systemic Banks.
2. Selain KPMM berdasarkan profil risiko, bank wajib membentuk 2. In addition to CAR, based on the risk profile, the bank is required
tambahan modal sebagai penyangga (buffer) sebagai berikut: to establish an additional capital as a buffer (buffer) as follows:
a. Capital Conservation Buffer sebesar 2,5% dari ATMR bagi bank a. Capital Conservation Buffer of 2.5% of RWA for banks
yang tergolong sebagai Bank Umum Kegiatan Usaha (BUKU) 3 classified as Commercial Banks for Business Activities
dan BUKU 4, dan berlaku secara bertahap mulai tanggal 1 (BUKU) 3 and BUKU 4, and will take effect in stages starting
Januari 2016. January 1, 2016.
b. Countercyclical Buffer ditetapkan dalam kisaran sebesar 0% (nol b. Countercyclical Buffer is set in the range of 0% (zero
persen) sampai dengan 2,5% (dua koma lima persen) dari ATMR; percent) to 2.5% (two point five percent) of the RWA;
c. Capital Surcharge untuk D-SIB ditetapkan dalam kisaran sebesar c. Capital Surcharge for D-SIB is set in the range of 1% (one
1% (satu persen) sampai dengan 2,5% (dua koma lima persen) percent) to 2.5% (two point five percent) of the RWA.
dari ATMR.
Bank wajib menyediakan modal inti (Tier 1) paling rendah sebesar 6% Banks are required to provide a minimum Tier 1 capital of 6% of
dari ATMR dan modal inti utama (Common Equity Tier 1) paling RWAs and a minimum Common Equity Tier 1 (CET1) capital of
rendah sebesar 4,5% dari ATMR. Pemenuhan rasio modal inti dan 4.5% of RWAs. The fulfillment of the core capital and common
modal inti utama sampai dengan tanggal 31 Desember 2014 masih equity capital ratios until December 31, 2014, still used the
menggunakan komponen modal inti Indonesia No.14/18/PBI/2012 components of core capital as stipulated in Indonesia Regulation
tentang Kewajiban Penyediaan Modal Minimum Bank Umum. No.14/18/PBI/2012 concerning the Obligation to Provide Minimum
Capital for Commercial Banks.
b. POJK No. 37/POJK.03/2019 tanggal 19 Desember 2019 dan SEOJK No. b. POJK No. 37 / POJK.03 / 2019 dated 19 December 2019 and SEOJK
9/SEOJK.03/2020 tanggal 30 Juni 2020 tentang Transparansi dan No. 9 / SEOJK.03 / 2020 dated 30 June 2020 concerning
Publikasi Laporan Bank. Transparency and Publication of Bank Reports.
- 104 -
Laporan Keuangan
Financial Report
Page 926
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
46. PERATURAN-PERATURAN YANG BERLAKU (Lanjutan) 46. APPLICABLE REGULATIONS (Continued)
Peraturan ini mengatur ketentuan mengenai penyusunan, This regulation regulates the provisions regarding the preparation,
pengumuman dan penyampaian Laporan Publikasi Bulanan, Laporan announcement and submission of Monthly Publication Reports,
Publikasi Triwulanan, Laporan Publikasi Tahunan dan Laporan Quarterly Publication Reports, Annual Publication Reports and
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Publikasi Lainnya. Other Publication Reports.
c. Surat Edaran Bank Indonesia No.17/11/DKSP tanggal 1 Juni 2015 c. Bank Indonesia Circular Letter No.17 / 11 / DKSP dated June 1,
perihal Kewajiban Penggunaan Rupiah di Wilayah Negara Kesatuan 2015 concerning obligation Rupiah use in the territory of the
Republik Indonesia. Republic of Indonesia.
Peraturan ini mengatur penggunaan Rupiah dalam setiap transaksi This regulation provides that the use amount in each transaction
yang dilakukan di Wilayah Negara Kesatuan Republik Indonesia, baik made in the territory of the Republic of Indonesia, both conducted
dilakukan oleh penduduk maupun bukan penduduk, transaksi tunai by residents and non-residents, cash and non-cash transactions, all
maupun non tunai, sepanjang dilakukan di Wilayah Negara Kesatuan carried out in the territory of the Republic of Indonesia. This
Republik Indonesia. Peraturan ini berlaku efektif pada tanggal 1 Juli regulation became effective on July 1, 2015.
2015.
d. Penerapan PSAK 109 mengenai Instrumen Keuangan: pengakuan dan d. The Application of PSAK 109 regarding Financial Instruments:
pengukuran; PSAK 115 mengenai Pendapatan dari kontrak dengan recognition and measurement; PSAK 115 concerning Revenue from
pelanggan; PSAK 116 mengenai Sewa. Penerapan ini untuk tahun contracts with customers; PSAK 116 concerning Leases. This applies
buku yang dimulai pada atau setelah tanggal 1 Januari 2025. to financial years beginning on or after January 1, 2025.
Penerapan dini diperkenankan. Jika entitas memilih untuk Early application is permitted. If the entity chooses to apply this
menerapkan dini Pernyataan ini, entitas harus mengungkapkan fakta Statement early, the entity must disclose this fact and apply all the
tersebut dan menerapkan semua persyaratan dalam Pernyataan ini requirements in this Statement at the same time.
pada waktu yang sama.
926 Entitas menerapkan Pernyataan ini secara retrospektif sesuai dengan The entity applies this Statement retrospectively in accordance
PSAK 208: Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan with PSAK 208: Accounting Policies, Changes in Accounting
Kesalahan. Estimates and Errors.
Pernyataan ini tidak diterapkan untuk item yang telah dihentikan This statement is not applied to items that have been terminated
pengakuannya pada tanggal penerapan awal. on the date of initial application.
Ketentuan Transisi untuk Akuntansi Lindung Nilai. Ketika entitas Transitional Provisions for Hedging Accounting. When an entity
pertama kali menerapkan Pernyataan ini, entitas dapat memilih first applies this Statement, the entity may choose as part of its
sebagai bagian kebijakan akuntansinya untuk menerapkan accounting policy to apply the requirements in Chapter 6 of this
persyaratan dalam Bab 6 dari PSAK 71 ini atau terus menerapkan PSAK 71 or continue to apply hedge accounting requirements in
persyaratan akuntansi lindung nilai sesuai PSAK 55 untuk seluruh accordance with PSAK 55 for all hedging relationships. This is
hubungan lindung nilainya. Hal ini dikarenakan PSAK 71 belum because PSAK 71 has not accommodated the requirements
mengakomodir persyaratan terkait macro hedging. regarding hedging macros.
e. POJK No. 12/POJK.03/2019 tanggal 04 April 2019 tentang Pelaporan e. POJK No. 12 / POJK.03 / 2019 dated 04 April 2019 concerning
Bank Umum Melalui Sistem Pelaporan Otoritas Jasa Keuangan Commercial Bank Reporting Through the Financial Services
Authority Reporting System
Bank wajib melaporan laporannya sebagaimana yang diatur dalam Banks are required to report their reports as stipulated in the POJK
POJK tersebut pada aplikasi pelaporan Otoritas Jasa Keuangan, yang in the Financial Services Authority reporting application, the
implementasinya akan dilakukan secara bertahap terhadap masing- implementation of which will be carried out in stages for each
masing laporan report.
- 105 -
2025 Laporan Tahunan
Annual Report
Page 927
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
47. PERATURAN-PERATURAN BARU YANG TELAH DITERBITKAN (Lanjutan) 47. NEW RULES THAT HAVE BEEN PUBLISHED (Continued)
f. POJK No. 31/POJK.03/2019 tanggal 02 Desember 2019 tentang f. POJK No. 31 / POJK.03 / 2019 dated 02 December 2019
Kewajiban Pemenuhan Ratio Pengungkit Bank Umum concerning the Obligatory Leverage Ratio for Commercial Banks
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Rasio Pengungkit atau Leverage Ratio yang selanjutnya disebut Rasio Leverage Ratio, hereinafter referred to as Leverage Ratio, is the
Pengungkit adalah perbandingan antara modal inti dengan total ratio between core capital and total exposure. Banks are required
eksposur. Bank wajib menyediakan Modal Inti yang memadai to provide adequate Core Capital based on the Total Exposure
berdasarkan Total Eksposur yang tercatat pada laporan posisi recorded in the statement of financial position as well as the
keuangan serta laporan komitmen dan kontinjensi. Bank wajib report on commitments and contingencies. Banks are required to
memenuhi Rasio Pengungkit sebagaimana dimaksud pada ayat (2) meet the Leverage Ratio as referred to in paragraph (2) at a
paling rendah sebesar 3% (tiga persen) setiap waktu. minimum of 3% (three percent) at all times.
g. SEOJK No. 6/SEOJK.03/2020 tanggal 29 April 2020 tentang g. SEOJK No. 6 / SEOJK.03 / 2020 dated 29 April 2020 concerning the
Perhitungan ATMR Risiko Operasional Dengan Menggunakan Calculation of Operational Risk RWA Using the Standard Approach
Pendekatan Standar Bagi Bank Umum. for Commercial Banks.
Perhitungan wajib dilakukan untuk posisi akhir bulan Desember 2022. The calculation must be made for the position at the end of
December 2022.
h. POJK No. 12/POJK.03/2020 Tentang Konsolidasi Bank Umum h. POJK No. 12 / POJK.03 / 2020 concerning Commercial Bank
Consolidation
Konsolidasi Bank dilakukan melalui skema: Bank consolidation is carried out through the following schemes:
a. Penggabungan, Peleburan, atau Integrasi; a. Merger, Consolidation, or Integration;
b. Pengambilalihan yang diikuti dengan Penggabungan, Peleburan, b. Acquisition followed by Merger, Consolidation, or
atau Integrasi; Integration;
c. Pembentukan Kelompok Usaha Bank terhadap Bank yang telah
dimiliki;
c. Establishment of Bank Business Groups for Banks that are
already owned;
927
d. Pembentukan Kelompok Usaha Bank karena Pemisahan Unit d. Establishment of a Bank Business Group due to Separation
Usaha Syariah; atau of Sharia Business Units; or
e. Pembentukan Kelompok Usaha Bank karena Pengambilalihan. e. Establishment of a Bank Business Group due to Takeover.
Bank wajib memenuhi Modal Inti minimum yang ditetapkan oleh Banks are required to meet the minimum Tier 1 Capital determined
Otoritas Jasa Keuangan. Modal Inti minimum sebagaimana paling by the Financial Services Authority. Minimum Core Capital as
sedikit Rp3.000.000.000.000,00 (tiga triliun rupiah). minimum Rp3,000,000,000,000.00 (three trillion rupiah).
Modal Inti minimum sebagaimana dimaksud wajib dipenuhi paling The minimum core capital as referred to must be met no later
lambat tanggal 31 Desember 2022. Dengan tahapan sebagai berikut: than December 31, 2022. With the following stages:
- Rp1.000.000.000.000,00 (satu triliun rupiah) paling lambat tanggal - Rp1,000,000,000,000.00 (one trillion rupiah) no later than
31 Desember 2020; December 31, 2020;
- Rp2.000.000.000.000,00 (dua triliun rupiah) paling lambat tanggal - Rp2,000,000,000,000.00 (two trillion rupiah) no later than
31 Desember 2021; dan December 31, 2021; and
- Rp3.000.000.000.000,00 (tiga triliun rupiah) paling lambat tanggal - Rp3,000,000,000,000.00 (three trillion rupiah) no later than
31 Desember 2022 December 31, 2022
Bagi Bank milik pemerintah daerah wajib memenuhi Modal Inti Banks owned by regional governments are required to fulfill a
minimum paling sedikit Rp3.000.000.000.000,00 (tiga triliun rupiah) minimum Core Capital of Rp. 3,000,000,000.00 (three trillion rupiah)
paling lambat tanggal 31 Desember 2024. no later than December 31, 2024.
i. SEOJK No. 24/SEOJK.03/2021 tanggal 07 Oktober 2021 tentang i. SEOJK No. 24/SEOJK.03/2021 dated 07 October 2021 concerning
Perhitungan ATMR Risiko Kredit Dengan Menggunakan Pendekatan Calculation of RWA for Credit Risk Using the Standard Approach
Standar Bagi Bank Umum. for Commercial Banks.
Perhitungan wajib dilakukan untuk posisi akhir bulan Januari 2023. Compulsory calculations are made for positions at the end of
January 2023.
- 106 -
Laporan Keuangan
Financial Report
Page 928
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
48. EKSPOSUR RISIKO 48. RISK EXPOSURE
Berdasarkan sisa jangka waktu kontrak Based on the remaining term of the contract
31 Desember 2025 / December 31, 2025 (Dalam jutaan Rupiah/ In million rupiah )
Tagihan bersih berdasarkan jangka waktu kontrak / Net bill based on the term of the contract
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kategori Portofolio / Portfolio
No. < 1 tahun / < > 1 tahun s.d 3 > 3 tahun s.d 5 Non
Category > 5 tahun / > 5
1 tahun / > 1 year tahun / > 3 years Kontraktual / Total
years
year to 3 years to 5 years Non contractual
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah /
1. 3.456.665 400.788 223.616 - - 4.081.069
Claims to Government
Tagihan Kepada Entitas Sektor
2. - - - - - -
Publik / Claims on Public Sector
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga
3. - - - - - -
Internasional / Bill on Multilateral
Development Banks and
Tagihan Kepada Bank / Claims on
4. 1.843.829 31.911 - - - 1.875.740
Banks
Tagihan berupa Covered Bond /
5. - - - - - -
Covered Bond Receivables
Tagihan kepada Perusahaan Efek
dan Lembaga Keuangan Lainnya /
6. Receivables from Securities - - - - - -
Companies and Other Financial
Institutions
Tagihan berupa Surat Berharga/
928
Piutang Subordinasi, Ekuitas dan
Instrumen Modal Lainnya/
7. - - - - 1.186 1.186
Receivables in the form of
Securities/ Subordinated Debt,
Equity and Other Capital
Kredit Beragun Rumah Tinggal /
8. 930 6.805 5.038 19.929 - 32.702
Home-backed mortgage loans
Kredit Beragun Properti Komersial /
9. - 1.093 330 - - 1.423
Commercial Property Backed Loans
Kredit untuk Pengadaan Tanah,
Pengelolaan Tanah dan Konstruksi /
10. 1.638 600 - - - 2.238
Loans for Land Acquisition, Land
Management and Construction
Kredit Pegawai /Pensiunan /
11. 108.728 1.110.028 1.581.276 12.026.032 - 14.826.065
Employee / Retiree Credit
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel / Claims
12. 71.159 316.324 412.364 287.198 - 1.087.046
on Micro, Small Business and Retail
Portfolios
Tagihan Kepada Korporasi /
13. 52.797 108.575 294.152 - - 455.524
Corporate Bill
Tagihan Yang Telah Jatuh Tempo /
14. 140.359 28.674 12.855 132.995 - 314.882
Claims That Have Been Due Date
15. Aset Lainnya / Other Assets - - - - 920.316 920.316
TOTAL 5.676.105 2.004.798 2.529.631 12.466.155 921.502 23.598.191
- 107 -
2025 Laporan Tahunan
Annual Report
Page 929
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
48. EKSPOSUR RISIKO ( Lanjutan ) 48. RISK EXPOSURE ( Continued )
Berdasarkan sisa jangka waktu kontrak Based on the remaining term of the contract
31 Desember 2024 / December 31, 2024 (Dalam jutaan Rupiah/ In million rupiah )
Tagihan bersih berdasarkan jangka waktu kontrak / Net bill based on the term of the contract
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kategori Portofolio / Portfolio
No. > 1 tahun s.d 3 > 3 tahun s.d 5 Non
Category < 1 tahun / < > 5 tahun / > 5
tahun / > 1 year tahun / > 3 years Kontraktual / Total
1 year years
to 3 years to 5 years Non contractual
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah /
1. - - - - 3.261.710 3.261.710
Claims to Government
Tagihan Kepada Entitas Sektor
2. - - - - - -
Publik / Claims on Public Sector
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga
3. - - - - - -
Internasional / Bill on Multilateral
Development Banks and
Tagihan Kepada Bank / Claims on
4. 940.244 - - - - 940.244
Banks
Tagihan berupa Covered Bond /
5. - - - - - -
Covered Bond Receivables
Tagihan kepada Perusahaan Efek
dan Lembaga Keuangan Lainnya /
6. Receivables from Securities - - - - - -
Companies and Other Financial
Institutions
Tagihan berupa Surat Berharga/
7.
Piutang Subordinasi, Ekuitas dan
Instrumen Modal Lainnya/
- - - - 978 978
929
Receivables in the form of
Securities/ Subordinated Debt,
Equity and Other Capital
Kredit Beragun Rumah Tinggal /
8. 1.682 4.387 6.184 22.464 - 34.717
Home-backed mortgage loans
Kredit Beragun Properti Komersial /
9. 182 1.151 802 - - 2.134
Commercial Property Backed Loans
Kredit untuk Pengadaan Tanah,
Pengelolaan Tanah dan Konstruksi /
10. - 2.802 - - - 2.802
Loans for Land Acquisition, Land
Management and Construction
Kredit Pegawai /Pensiunan /
11. 80.230 727.382 1.857.148 11.814.891 - 14.479.651
Employee / Retiree Credit
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel / Claims
12. 113.368 196.214 178.759 326.698 - 815.038
on Micro, Small Business and Retail
Portfolios
Tagihan Kepada Korporasi /
13. 94.597 63.213 120.228 183.824 - 461.861
Corporate Bill
Tagihan Yang Telah Jatuh Tempo /
14. 62.704 5.926 10.639 134.386 - 213.655
Claims That Have Been Due Date
15. Aset Lainnya / Other Assets - - - - 636.116 636.116
TOTAL 1.293.006 1.001.074 2.173.760 12.482.262 3.898.804 20.848.906
- 108 -
Laporan Keuangan
Financial Report
Page 930
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
NOTES TO THE FINANCIAL STATEMENTS
Analisis dan Pembahasan Manajemen
CATATAN ATAS LAPORAN KEUANGAN
Management Discussion and Analysis
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
49. EKSPOSUR RISIKO (Lanjutan) 49. RISK EXPOSURE (Continued)
Berdasarkan sektor ekonomi Based on the economic sector
31 Desember 2025 / December 31, 2025 (Dalam jutaan Rupiah/ In million rupiah )
No
Berdasarkan Sektor Ekonomi / Based on Economic Sector
Tagihan Kredit untuk
Kepada Bank Tagihan kepada Tagihan berupa Surat Pengadaan Tagihan
Tagihan
Pembangunan Perusahaan Efek Berharga/ Piutang Kredit Tanah, Kepada Usaha
Kepada Kredit Tagihan
Multilateral dan Lembaga Subordinasi, Ekuitas Beragun Pengelolaan Mikro, Usaha
Tagihan Entitas Tagihan Beragun Tagihan Yang Telah
dan Lembaga Tagihan Keuangan dan Instrumen Modal Properti Tanah dan Kredit Pegawai Kecil dan Aset
Kategori Portofolio / Portfolio Category Kepada Sektor berupa Covered Rumah Kepada Jatuh
Internasional / Kepada Bank Lainnya / Lainnya/ Receivables Komersial / Konstruksi / /Pensiunan / Portofolio Lainnya /
Pemerintah / Publik / Bond / Covered Tinggal / Korporasi / Tempo / Total
Bill on / Claims on Receivables from in the form of Commercial Loans for Land Employee / Ritel / Claims Other
Claims to Claims on Bond Home-backed Corporate Claims That
Multilateral Banks Securities Securities/ Property Acquisition, Retiree Credit on Micro, Assets
Government Public Receivables mortgage Bill Have Been
Development Companies and Subordinated Debt, Backed Land Small Business
Sector loans Due Date
Banks and Equity and Other Loans
Profil Perusahaan
Other Financial Management and Retail
Company Profile
Entities
International Institutions Capital Instruments and Portfolios
Institutions Construction
1. Pertanian, kehutanan, dan perikanan / Agriculture, forestry, and
- - - - - - - 2.423 - - - 165.450 - 4.897 - 172.770
fisheries
2. Pertambangan dan penggalian / Mining and excavation - - - - - - - - - - - 1.123 - 87 - 1.210
3. Industri pengolahan / Processing industry - - - - - - - 243 - - - 35.187 298.489 6.251 - 340.171
4. Pengadaan listrik, gas, uap, dan udara dingin / Procurement of
- - - - - - - - - - - 207 78.260 35 - 78.502
electricity, gas, steam and cold air
5. Pengelolaan air, limbah, dan daur ulang sampah / Water, waste
- - - - - - - - - - - 916 - - - 916
and recycling management
6. Konstruksi / Construction - - - - - - - - - - - 10.872 - 86.966 - 97.838
7. Perdagangan besar dan eceran; Reparasi dan perawatan mobil dan
sepeda motor / Wholesale and retail trade; Repair and - - - - - - - 4.865 1.072 - - 229.263 28.297 29.012 - 292.510
maintenance of cars and motorcycles
8. Pengangkutan dan pergudangan / Transportation and warehousing
- - - - - - - - - - - 11.352 24.499 1.228 - 37.079
Laporan Manajemen
Management Report
9. Penyediaan akomodasi dan makan minum / Provision of
accommodation and food and drink - - - - - - - 2.895 351 - - 87.468 25.978 2.417 - 119.109
10. Informasi dan komunikasi / Information and communication
- - - - - - - - - - - 521 - 24 - 544
11 Aktivitas keuangan dan asuransi / Financial and insurance activities
4.081.069 - - 1.875.740 - - 1.186 - - - - - - - - 5.957.995
12 Real estate - - - - - - - 121 - 2.238 - 2.808 - 1.240 - 6.407
13 Aktivitas profesi, ilmiah, dan teknis / Professional, scientific and
- - - - - - - - - - - 2.661 - 2 - 2.664
technical activities
14 Aktivitas penyewaan dan sewa guna usaha tanpa hak opsi,
ketenagakerjaan, agen perjalanan, dan penunjang usaha lainnya /
- - - - - - - 238 - - - 5.957 - 568 - 6.762
Leasing and leasing activities without option rights, employment,
travel agents, and other business support
15 Administrasi pemerintahan, pertahanan, dan jaminan sosial wajib / - - - - - - - - - - - - - - - -
16 Pendidikan / Education - - - - - - - - - - - 731 - - - 731
Ikhtisar Keuangan
Financial Highlights
17 Aktivitas kesehatan manusia dan sosial / Human health and social
- - - - - - - - - - - 9.987 - 10 - 9.997
activities
Kesenian, hiburan, dan rekreasi / Arts, entertainment and recreation
Tahunan
18
- - - - - - - 33 - - - 11.321 - 176 - 11.530
Annual Report
19. Jasa lain / Other services - - - - - - - - - - - - - - - -
Aktivitas rumah tangga sebagai pemberi kerja / Household
20. - - - - - - - 820 - - - 55.633 - 2.707 - 59.160
activities as employer
2025 Laporan
20 Aktivitas badan internasional / International agency activities
- - - - - - - - - - - - - - - -
22 Bukan lapangan usaha / Not a business - - - - - - - 21.064 - - 14.826.065 455.589 - 179.260 - 15.481.978
23 Lainnya / Others - - - - - - - - - - - - - - 920.316 920.316
TOTAL 4.081.069 - - 1.875.740 - - 1.186 32.702 1.423 2.238 14.826.065 1.087.046 455.524 314.882 920.316 23.598.191
- 109 -
930
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Page 931
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
49. EKSPOSUR RISIKO (Lanjutan) 49. RISK EXPOSURE (Continued)
Berdasarkan sektor ekonomi Based on the economic sector
31 Desember 2024 / December 31, 2024 (Dalam jutaan Rupiah/ In million rupiah )
No
Berdasarkan Sektor Ekonomi / Based on Economic Sector
Tata Kelola Perusahaan
Good Corporate Governance
Tagihan Kredit untuk
Kepada Bank Tagihan kepada Tagihan berupa Surat Pengadaan Tagihan
Tagihan
Pembangunan Perusahaan Efek Berharga/ Piutang Kredit Tanah, Kepada Usaha
Kepada Kredit Tagihan
Multilateral dan Lembaga Subordinasi, Ekuitas Beragun Pengelolaan Mikro, Usaha
Tagihan Entitas Tagihan Beragun Tagihan Yang Telah
dan Lembaga Tagihan Keuangan dan Instrumen Modal Properti Tanah dan Kredit Pegawai Kecil dan Aset
Kategori Portofolio / Portfolio Category Kepada Sektor berupa Covered Rumah Kepada Jatuh
Internasional / Kepada Bank Lainnya / Lainnya/ Receivables Komersial / Konstruksi / /Pensiunan / Portofolio Lainnya /
Pemerintah / Publik / Bond / Covered Tinggal / Korporasi / Tempo / Total
Bill on / Claims on Receivables from in the form of Commercial Loans for Land Employee / Ritel / Claims Other
Claims to Claims on Bond Home-backed Corporate Claims That
Multilateral Banks Securities Securities/ Property Acquisition, Retiree Credit on Micro, Assets
Government Public Receivables mortgage Bill Have Been
Development Companies and Subordinated Debt, Backed Land Small Business
Sector loans Due Date
Banks and Other Financial Equity and Other Loans Management and Retail
Entities
International Institutions Capital Instruments and Portfolios
Institutions Construction
1. Pertanian, kehutanan, dan perikanan / Agriculture, forestry, and
- - - - - - - 2.914 419 - - 149.712 - 4.464 - 157.508
fisheries
Perusahaan
2. Pertambangan dan penggalian / Mining and excavation - - - - - - - - - - - 1.367 47.545 - - 48.913
3. Industri pengolahan / Processing industry - - - - - - - 142 - - - 35.611 221.954 6.412 - 264.118
Tanggung Jawab Sosial
4. Pengadaan listrik, gas, uap, dan udara dingin / Procurement of
Corporate Social Responsibility
- - - - - - - - - - - 552 93.205 35 - 93.792
electricity, gas, steam and cold air
5. Pengelolaan air, limbah, dan daur ulang sampah / Water, waste
- - - - - - - - - - - 779 - - - 779
and recycling management
6. Konstruksi / Construction - - - - - - - 306 - - - 16.396 13.944 77.219 - 107.865
7. Perdagangan besar dan eceran; Reparasi dan perawatan mobil dan
sepeda motor / Wholesale and retail trade; Repair and - - - - - - - 3.988 1.422 - - 235.921 57.239 29.189 - 327.759
maintenance of cars and motorcycles
8. Pengangkutan dan pergudangan / Transportation and warehousing
- - - - - - - - - - - 45.130 - 1.240 - 46.370
9. Penyediaan akomodasi dan makan minum / Provision of
accommodation and food and drink - - - - - - - 2.198 293 - - 79.298 27.975 2.156 - 111.919
10. Informasi dan komunikasi / Information and communication
- - - - - - - - - - - 261 - - - 261
11 Aktivitas keuangan dan asuransi / Financial and insurance activities
- - - 940.244 - - 978 - - - - - - - - 941.222
OJK Cross Reference
Referensi Silang OJK
12 Real estate - - - - - - - 181 - 2.802 - 2.675 - 1.228 - 6.886
13 Aktivitas profesi, ilmiah, dan teknis / Professional, scientific and
- - - - - - - - - - - 2.710 - 22 - 2.732
technical activities
14 Aktivitas penyewaan dan sewa guna usaha tanpa hak opsi,
ketenagakerjaan, agen perjalanan, dan penunjang usaha lainnya /
- - - - - - - 482 - - - 6.025 - 545 - 7.052
Leasing and leasing activities without option rights, employment,
travel agents, and other business support
15 Administrasi pemerintahan, pertahanan, dan jaminan sosial wajib / - - - - - - - - - - - - - - - -
16 Pendidikan / Education - - - - - - - - - - - 449 - 20 - 469
17 Aktivitas kesehatan manusia dan sosial / Human health and social
- - - - - - - - - - - 7.004 - 5 - 7.010
activities
18 Kesenian, hiburan, dan rekreasi / Arts, entertainment and recreation
- - - - - - - 567 - - - 10.641 - 134 - 11.343
19. Jasa lain / Other services - - - - - - - - - - - - - - - -
Financial Report
Financial Report
Aktivitas rumah tangga sebagai pemberi kerja / Household
Laporan Keuangan
20. - - - - - - - 617 - - - 58.792 - 2.647 - 62.056
activities as employer
Laporan Keuangan
20 Aktivitas badan internasional / International agency activities
- - - - - - - - - - - - - - - -
22 Bukan lapangan usaha / Not a business - - - - - - - 23.323 - - 14.479.651 161.715 - 88.337 - 14.753.026
23 Lainnya / Others 3.261.710 - - - - - - - - - - - - - 636.116 3.897.826
TOTAL 3.261.710 - - 940.244 - - 978 34.717 2.134 2.802 14.479.651 815.038 461.861 213.655 636.116 20.848.906
- 110 -
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
931
Page 932
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
50. EKSPOSUR RISIKO (Lanjutan) 50. RISK EXPOSURE (Continued)
Berdasarkan wilayah By region
31 Desember 2024 / December 31, 2025 (Dalam jutaan Rupiah/ In million rupiah )
No Kategori Portofolio / Tagihan bersih berdasarkan wilayah / Net bills by region
Portfolio Category
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Manado & Bolaang
Sangihe & Talaud Gorontalo Jawa Total
Minahasa Mongondow
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah / Claims to
1. 4.081.069 - - - - 4.081.069
Government
Tagihan Kepada Entitas Sektor Publik / Claims on
2. - - - - - -
Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral
dan Lembaga Internasional / Bill on Multilateral
3. Development Banks and International Institutions - - - - - -
4. Tagihan Kepada Bank / Claims on Banks 1.866.833 835 1.008 3.640 3.425 1.875.740
Tagihan berupa Covered Bond / Covered Bond
5. Receivables - - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga
6. Keuangan Lainnya / Receivables from Securities - - - - - -
Companies and Other Financial Institutions
7. Tagihan berupa Surat Berharga/ Piutang
Subordinasi, Ekuitas dan Instrumen Modal
Lainnya/ Receivables in the form of Securities/
1.186 - - - - 1.186
Subordinated Debt, Equity and Other Capital
Instruments
Kredit Beragun Rumah Tinggal / Home-backed
8. mortgage loans 3.445 4.850 1.702 20.588 2.117 32.702
932 9.
Kredit Beragun Properti Komersial / Commercial
Property Backed Loans
147 498 339 92 347 1.423
Kredit untuk Pengadaan Tanah, Pengelolaan
10. Tanah dan Konstruksi / Loans for Land 2.238 - - - - 2.238
Acquisition, Land Management and Construction
Kredit Pegawai /Pensiunan / Employee / Retiree
11. 6.417.548 2.392.970 1.922.491 4.071.753 21.303 14.826.065
Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan
12. Portofolio Ritel / Claims on Micro, Small Business 456.535 254.965 85.165 262.804 27.577 1.087.046
and Retail Portfolios
13. Tagihan Kepada Korporasi / Corporate Bill 7.574 - - 18.404 429.546 455.524
Tagihan Yang Telah Jatuh Tempo / Claims That
14. 171.171 35.257 18.260 88.975 1.219 314.882
Have Been Due Date
15. Aset Lainnya / Other Assets 920.316 - - - - 920.316
TOTAL 13.928.062 2.689.376 2.028.964 4.466.256 485.532 23.598.191
- 111 -
2025 Laporan Tahunan
Annual Report
Page 933
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember 2024 / December 31, 2024 (Dalam jutaan Rupiah/ In million rupiah )
No Kategori Portofolio / Tagihan bersih berdasarkan wilayah / Net bills by region
Portfolio Category
Manado & Bolaang
Sangihe & Talaud Gorontalo Jawa Total
Minahasa Mongondow
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah / Claims to
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1. 3.261.710 - - - - 3.261.710
Government
Tagihan Kepada Entitas Sektor Publik / Claims on
2. - - - - - -
Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral
dan Lembaga Internasional / Bill on Multilateral
3. Development Banks and International Institutions - - - - - -
4. Tagihan Kepada Bank / Claims on Banks 940.244 - - - - 940.244
5. Tagihan berupa Covered Bond / Covered Bond - - - - - -
6. Receivables
Tagihan kepada Perusahaan Efek dan Lembaga - - - - - -
7. Keuangan Lainnya
Tagihan berupa / Receivables
Surat Berharga/ from Securities
Piutang 978 - - - - 978
8. Kredit Beragun Rumah Tinggal / Home-backed 3.563 2.843 3.288 21.453 3.569 34.717
Kredit Beragun Properti Komersial / Commercial
9. - 981 678 - 475 2.134
Property Backed Loans
Kredit untuk Pengadaan Tanah, Pengelolaan
10. 2.802 - - - - 2.802
Tanah dan Konstruksi / Loans for Land
Acquisition, Land
Kredit Pegawai Management
/Pensiunan and Construction
/ Employee / Retiree
11. Credit 6.148.527 2.380.592 1.894.477 4.033.307 22.747 14.479.651
Tagihan Kepada Usaha Mikro, Usaha Kecil dan
12. Portofolio Ritel / Claims on Micro, Small Business 355.858 185.795 62.908 150.048 60.429 815.038
and Retail Portfolios
13. Tagihan Kepada Korporasi / Corporate Bill 62.073 - - 19.044 380.745 461.861
Tagihan Yang Telah Jatuh Tempo / Claims That
14. 117.738 20.082 10.024 64.446 1.365 213.655
Have Been Due Date
15. Aset Lainnya / Other Assets 636.116 - - - - 636.116
933
TOTAL 11.529.609 2.590.294 1.971.375 4.288.298 469.330 20.848.906
- 112 -
Laporan Keuangan
Financial Report
Page 934
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
51. PENGUNGKAPAN TAGIHAN DAN PENCADANGAN 51. DISCLOSURE OF BILLING AND BACKUP
Berdasarkan wilayah By region
31 Desember 2025 / December 31, 2025 (Dalam jutaan Rupiah/ In million rupiah )
Tagihan dan Pencadangan Berdasarkan Wilayah/ Billing and Reserves by Region
No Keterangan / Information Manado & Bolaang
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Sangihe & Talaud Gorontalo Jawa Total
Minahasa Mongondow
(1) (2) (3) (4) (5) (6) (7) (8)
1. Tagihan (Non Impaired) / Bill (Non
13.703.498 2.634.935 1.705.501 4.078.696 601.441 22.724.072
Impaired)
2. Tagihan Yang Mengalami
Peningkatan/Pemburukan Risiko
Kredit / Receivables that have - - - - - -
increased / deteriorated credit risk
a. Belum Jatuh Tempo / Not yet
58.369 21.578 309.847 308.182 863 698.838
due
b. Telah Jatuh Tempo / Has
278.853 46.645 25.029 144.095 3.151 497.773
Matured
3. Cadangan Kerugian Penurunan Nilai
(CKPN) - Stage 1 / Allowance for
10.492 2.973 1.517 4.266 5.020 24.268
Impairment Losses (CKPN) - Stage
1
4. Cadangan Kerugian Penurunan Nilai
(CKPN) - Stage 2 / Allowance for
3.255 875 3.345 8.243 200 15.917
Impairment Losses (CKPN) - Stage
2
5. Cadangan Kerugian Penurunan Nilai
(CKPN) - Stage 3 / Allowance for
107.682 11.388 6.769 55.120 1.932 182.890
Impairment Losses (CKPN) - Stage
934
3
6. Tagihan Yang Telah Dihapus Buku /
- - - - - -
Write off Bills
31 Desember 2024 / December 31, 2024 (Dalam jutaan Rupiah/ In million rupiah )
Tagihan dan Pencadangan Berdasarkan Wilayah/ Billing and Reserves by Region
No Keterangan / Information Manado & Bolaang
Sangihe & Talaud Gorontalo Jawa Total
Minahasa Mongondow
(1) (2) (3) (4) (5) (6) (7) (8)
1. Tagihan (Non Impaired) / Bill (Non 11.398.964 2.559.476 1.955.000 4.203.129 471.864 20.588.432
Impaired)
2. Tagihan Yang Mengalami - - - - - -
Peningkatan/Pemburukan Risiko
Kredit / Receivables that have
increased / deteriorated credit risk
a. Belum Jatuh Tempo / Not yet 95.057
56.378 11.606 7.725 18.964 384
due
b. Telah Jatuh Tempo / Has 388.112
221.495 30.925 15.564 116.734 3.395
Matured
3. Cadangan Kerugian Penurunan Nilai 25.736
(CKPN) - Stage 1 / Allowance for
11.238 2.620 1.802 4.732 5.344
Impairment Losses (CKPN) - Stage
1
4. Cadangan Kerugian Penurunan Nilai 9.185
(CKPN) - Stage 2 / Allowance for
6.729 645 601 1.176 34
Impairment Losses (CKPN) - Stage
2
5. Cadangan Kerugian Penurunan Nilai 174.457
(CKPN) - Stage 3 / Allowance for
103.757 10.842 5.540 52.288 2.030
Impairment Losses (CKPN) - Stage
3
6. Tagihan Yang Telah Dihapus Buku / - - - - - -
Write off Bills
- 113 -
2025 Laporan Tahunan
Annual Report
Page 935
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
51. PENGUNGKAPAN TAGIHAN DAN PENCADANGAN (Lanjutan) 51. DISCLOSURE OF BILLING AND BACKUP (Continued)
Berdasarkan wilayah By region
31 Desember 2025 / December 31, 2025 (Dalam jutaan Rupiah/ In million rupiah )
Berdasarkan Sektor Ekonomi / Based on Economic Sector
Yang Mengalami Penurunan
Nilai / Who Has Decreased Cadagan Cadagan Cadagan
Value Kerugian Kerugian Kerugian
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Penurunan Penurunan Penurunan Tagihan Yang
Tagihan (Non
Berdasarkan Sektor ekonomi / Nilai (CKPN) - Nilai (CKPN) - Nilai (CKPN) - Telah
No. Impaired) / Bill
Based on Economic Sector Stage 1 / Stage 2 / Stage 3 / Dihapus Total
(Non Belum Jatuh Telah Jatuh
Allowance for Allowance for Allowance for Buku / Write
Impaired) Tempo / Not Tempo / Has
Impairment Impairment Impairment Off Bills
yet due Matured
Losses (CKPN) Losses (CKPN) Losses (CKPN)
- Stage 1 - Stage 2 - Stage 3
1 Pertanian, kehutanan, dan perikanan /
164.094 4.796 7.186 1.197 710 2.289 - 180.272
Agriculture, forestry, and fisheries
2 Pertambangan dan penggalian / Mining
1.131 - 158 3 - 70 - 1.363
and excavation
3 Industri pengolahan / Processing industry 424.205 1.867 11.135 3.465 236 4.884 - 445.791
4 Pengadaan listrik, gas, uap, dan udara
dingin / Procurement of electricity, gas, 78.467 - 82 986 - 47 - 79.582
steam and cold air
5 Pengelolaan air, limbah, dan daur ulang
sampah / Water, waste and recycling 916 - - 16 - - - 933
management
6 Konstruksi / Construction 11.720 78 194.011 1.475 46 107.044 - 314.374
7 Perdagangan besar dan eceran; Reparasi
dan perawatan mobil dan sepeda motor /
Wholesale and retail trade; Repair and 1.208.451 5.028 51.899 3.214 889 22.887 - 1.292.367
maintenance of cars and motorcycles
935
8 Pengangkutan dan pergudangan /
36.120 155 2.231 77 15 1.002 - 39.600
Transportation and warehousing
9 Penyediaan akomodasi dan makan minum /
Provision of accommodation and food and 105.721 12.735 4.393 919 1.200 1.975 - 126.943
drink
10 Informasi dan komunikasi / Information
521 - 27 2 - 4 - 554
and communication
11 Aktivitas keuangan dan asuransi / Financial
5.037.543 - - 1.670 - - - 5.039.212
and insurance activities
12 Real estate 5.744 253 2.848 73 66 1.608 - 10.592
13 Aktivitas profesi, ilmiah, dan teknis /
Professional, scientific and technical 2.651 15 12 44 5 10 - 2.738
activities
14 Aktivitas penyewaan dan sewa guna usaha
tanpa hak opsi, ketenagakerjaan, agen
perjalanan, dan penunjang usaha lainnya /
Leasing and leasing activities without 6.076 125 1.056 38 7 488 - 7.789
option rights, employment, travel agents,
and other business support
15 Administrasi pemerintahan, pertahanan, dan
jaminan sosial wajib / Government
- - - - - - - -
administration, defense and social security
are mandatory
16 Pendidikan / Education 731 - - 6 - - - 737
17 Aktivitas kesehatan manusia dan sosial /
9.939 50 17 58 3 6 - 10.072
Human health and social activities
18 Kesenian, hiburan, dan rekreasi / Arts,
11.305 74 352 274 25 176 - 12.206
entertainment and recreation
19 Jasa lain / Other services - - - - - - - -
20 Aktivitas rumah tangga sebagai pemberi
55.178 1.733 4.783 357 264 2.077 - 64.393
kerja / Household activities as employer
21 Aktivitas badan internasional / International
- - - - - - - -
agency activities
22 Bukan lapangan usaha / Not a business
14.643.241 671.929 217.584 10.395 12.451 38.324 - 15.593.925
23 Lainnya / Others 920.316 - - - - - - 920.316
TOTAL 22.724.072 698.838 497.773 24.268 15.917 182.890 - 24.143.759
- 114 -
Laporan Keuangan
Financial Report
Page 936
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
51. PENGUNGKAPAN TAGIHAN DAN PENCADANGAN (Lanjutan) 51. DISCLOSURE OF BILLING AND BACKUP (Continued)
Berdasarkan wilayah By region
31 Desember 2024/ December 31, 2024 (Dalam jutaan Rupiah/ In million rupiah )
Berdasarkan Sektor Ekonomi / Based on Economic Sector
Yang Mengalami Penurunan
Nilai / Who Has Decreased Cadagan Cadagan Cadagan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Value Kerugian Kerugian Kerugian
Penurunan Penurunan Penurunan Tagihan Yang
Tagihan (Non
Berdasarkan Sektor ekonomi / Nilai (CKPN) - Nilai (CKPN) - Nilai (CKPN) - Telah
No. Impaired) / Bill
Based on Economic Sector Stage 1 / Stage 2 / Stage 3 / Dihapus Total
(Non Belum Jatuh Telah Jatuh
Allowance for Allowance for Allowance for Buku / Write
Impaired) Tempo / Not Tempo / Has
Impairment Impairment Impairment Off Bills
yet due Matured
Losses (CKPN) Losses (CKPN) Losses (CKPN)
- Stage 1 - Stage 2 - Stage 3
1 Pertanian, kehutanan, dan perikanan /
151.510 2.699 7.577 1.133 597 3.113 - 166.629
Agriculture, forestry, and fisheries
2 Pertambangan dan penggalian / Mining
55.522 219 - 642 12 - - 56.395
and excavation
3 Industri pengolahan / Processing industry 257.574 961 12.211 3.104 334 5.799 - 279.984
4 Pengadaan listrik, gas, uap, dan udara
dingin / Procurement of electricity, gas, 97.302 - 82 1.144 - 47 - 98.575
steam and cold air
5 Pengelolaan air, limbah, dan daur ulang
sampah / Water, waste and recycling 779 - - 1 - - - 779
management
6 Konstruksi / Construction 22.150 17.436 182.778 1.649 2.652 105.559 - 332.225
7 Perdagangan besar dan eceran; Reparasi
dan perawatan mobil dan sepeda motor /
Wholesale and retail trade; Repair and 287.335 5.292 52.622 4.248 1.181 23.433 - 374.110
maintenance of cars and motorcycles
936 8 Pengangkutan dan pergudangan /
45.461 106 2.338 64 27 1.098 - 49.095
Transportation and warehousing
9 Penyediaan akomodasi dan makan minum /
Provision of accommodation and food and 107.767 3.435 3.678 923 559 1.522 - 117.884
drink
10 Informasi dan komunikasi / Information
208 67 4 1 15 4 - 299
and communication
11 Aktivitas keuangan dan asuransi / Financial
673.385 - - 1.538 - - - 674.923
and insurance activities
12 Real estate 5.547 341 2.840 94 29 1.612 - 10.462
13 Aktivitas profesi, ilmiah, dan teknis /
Professional, scientific and technical 2.700 12 34 17 2 12 - 2.777
activities
14 Aktivitas penyewaan dan sewa guna usaha
tanpa hak opsi, ketenagakerjaan, agen
perjalanan, dan penunjang usaha lainnya /
Leasing and leasing activities without 6.309 241 1.126 37 42 581 - 8.335
option rights, employment, travel agents,
and other business support
15 Administrasi pemerintahan, pertahanan, dan
jaminan sosial wajib / Government
- - - - - - - -
administration, defense and social security
are mandatory
16 Pendidikan / Education 449 - 55 1 - 35 - 540
17 Aktivitas kesehatan manusia dan sosial /
7.004 - 18 24 - 13 - 7.059
Human health and social activities
18 Kesenian, hiburan, dan rekreasi / Arts,
11.617 39 297 303 17 163 - 12.435
entertainment and recreation
19 Jasa lain / Other services - - - - - - - -
20 Aktivitas rumah tangga sebagai pemberi
59.651 728 4.693 364 190 2.045 - 67.671
kerja / Household activities as employer
21 Aktivitas badan internasional / International
- - - - - - - -
agency activities
22 Bukan lapangan usaha / Not a business
14.604.737 63.480 117.760 10.451 3.528 29.422 - 14.829.377
23 Lainnya / Others 4.191.425 - - - - - - 4.191.425
TOTAL 20.588.432 95.057 388.112 25.736 9.185 174.457 - 21.280.979
- 115 -
2025 Laporan Tahunan
Annual Report
Page 937
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
52. Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai 52. Disclosure of Details of Movements of Allowance for Impairment
Losses
(Dalam jutaan Rupiah/ In million rupiah )
2025
No Keterangan
Stage 1 Stage 2 Stage 3
1. Saldo awal / Beginning balance 25.736 9.185 174.457
Pembentukan (pemulihan) CKPN pada periode berjalan (Net)/
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2. - - -
Establishment (recovery) of CKPN in the current period (Net)
2.a. Pembentukan CKPN Pada Periode Berjalan/ Formation of CKPN in the
85.963 24.133 534.303
Current Period
2.b. Pemulihan CKPN Pada Periode Berjalan/ Recovery of CKPN in the
(87.430) (17.400) (525.869)
Current Period
CKPN yang digunakan untuk melakukan hapus buku atas tagihan pada
3. - - -
periode berjalan/ CKPN used to write off bills for the current period
Pembentukan (pemulihan) lainnya CKPN pada periode berjalan (Net)/ Other
4. -
establishment (recovery) of CKPN in the current period (Net)
Saldo Akhir /Ending Balance 24.268 15.917 182.890
2024
No Keterangan
Stage 1 Stage 2 Stage 3
1. Saldo awal / Beginning balance 77.518 4.386 162.484
2. Pembentukan (pemulihan) CKPN pada periode berjalan (Net)/
- - -
Establishment (recovery) of CKPN in the current period (Net)
2.a. Pembentukan CKPN Pada Periode Berjalan/ Formation of CKPN in the
127.758 16.033 521.987
Current Period
2.b. Pemulihan CKPN Pada Periode Berjalan/ Recovery of CKPN in the
(169.235) (11.956) (502.662)
Current Period
3.
CKPN yang digunakan untuk melakukan hapus buku atas tagihan pada
periode berjalan/ CKPN used to write off bills for the current period
- - - 937
4.
Pembentukan (pemulihan) lainnya CKPN pada periode berjalan (Net)/ Other
- - -
establishment (recovery) of CKPN in the current period (Net)
Saldo Akhir /Ending Balance 36.042 8.464 181.809
- 116 -
Laporan Keuangan
Financial Report
Page 938
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
53. Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank secara Individual 53. Net Charge Disclosures By Portfolio Category and Rating Scale
- Banks individually
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025
Tagihan Bersih / Net Charge
Lembaga Pemeringkat Peringkat Jangka panjang / Long Term Rating Peringkat Jangka Pendek / Short Term Rating
AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- B+ s.d B- Kurang dari B- A-1 A-2 A-3 Kurang dari
Standard and Poor's
A-3
AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- B+ s.d B- Kurang dari B- F1+ s.d F1 F2 F3 Kurang dari
Fitch Ratings Tanpa
Kategori Portofolio / F3
Peringkat /
Portofolio Category Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3 B1 s.d B3 Kurang dari P-1 P-2 P-3 Kurang dari Total
Without
Profil Perusahaan
Moody's
Company Profile
B3 P-3
Rating
AAA (idn) AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d B+(idn) s.d B- Kurang dari B- F1+(idn) F2(idn) F3(idn) Kurang dari
PT Fitch Ratings Indonesia
AA-(idn) A-(idn) BBB-(idn) BB-(idn) (idn) (idn) s.d F1(idn) F3(idn)
PT Pemeringkat Efek idAAA idAA+ s.d idA+ s.d id id BBB+ s.d id BB+ s.d id id B+ s.d id Kurang dari idA1 idA2 idA3 s.d id Kurang dari
Indonesia idAA- A- id BBB- BB- B- idB- A4 idA4
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)
1 Tagihan Kepada Pemerintah / Claims to Government - - - - - - - - - - - 4.081.069 4.081.069
Tagihan Kepada Entitas Sektor Publik / Claims on
2 - - - - - - - - - - - - -
Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral
3 dan Lembaga Internasional / Bill on Multilateral - - - - - - - - - - - - -
Laporan Manajemen
Development Banks and International Institutions
Management Report
4 Tagihan Kepada Bank / Claims on Banks 1.843.829 - - - - - - - - - - 31.911 1.875.740
Tagihan berupa Covered Bond / Covered Bond
5 - - - - - - - - - - - - -
Receivables
Tagihan kepada Perusahaan Efek dan Lembaga
6 Keuangan Lainnya / Receivables from Securities - - - - - - - - - - - - -
Companies and Other Financial Institutions
Tagihan berupa Surat Berharga/ Piutang
Subordinasi, Ekuitas dan Instrumen Modal Lainnya/
7 - - - - - - - - - - - 1.186 1.186
Receivables in the form of Securities/ Subordinated
Debt, Equity and Other Capital Instruments
Kredit Beragun Properti Rumah Tinggal / Residential
8 - - - - - - - - - - - 32.702 32.702
Ikhtisar Keuangan
Financial Highlights
Property Backed Loan
Kredit Beragun Properti Komersial / Commercial
9 - - - - - - - - - - - 1.423 1.423
Tahunan
Property Backed Loans
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah
Annual Report
10 dan Konstruksi / Loans for Land Acquisition, Land - - - - - - - - - - - 2.238 2.238
Management and Construction
2025 Laporan
Kredit Pegawai /Pensiunan / Employee / Retiree
11. - - - - - - - - - - - 14.826.065 14.826.065
Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan
12. Portofolio Ritel / Claims on Micro, Small Business - - - - - - - - - - - 1.087.046 1.087.046
and Retail Portfolios
- 117 -
938
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Page 939
Tata Kelola Perusahaan
Good Corporate Governance
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. Tagihan Kepada Korporasi / Corporate Bill - - - - - - - - - - - 455.524 455.524
Tagihan Yang Telah Jatuh Tempo / Claims That
14. - - - - - - - - - - - 314.882 314.882
Have Been Due Date
15. Aset Lainnya / Other Assets - - - - - - - - - - - 920.316 920.316
TOTAL 1.843.829 - - - - - - - - - - 21.754.362 23.598.191
Perusahaan
Tanggung Jawab Sosial
Corporate Social Responsibility
OJK Cross Reference
Referensi Silang OJK
Financial Report
Financial Report
Laporan Keuangan
Laporan Keuangan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
939
Page 940
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
53. Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank secara Individual 53. Net Charge Disclosures By Portfolio Category and Rating Scale
(Lanjutan) - Banks individually (Continued)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2024/ December 31, 2024
Tagihan Bersih / Net Charge
Lembaga Pemeringkat Peringkat Jangka panjang / Long Term Rating Peringkat Jangka Pendek / Short Term Rating
AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- B+ s.d B- Kurang dari B- A-1 A-2 A-3 Kurang dari
Standard and Poor's
A-3
AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- B+ s.d B- Kurang dari B- F1+ s.d F1 F2 F3 Kurang dari
Fitch Ratings Tanpa
Kategori Portofolio / F3
Peringkat /
Portofolio Category Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3 B1 s.d B3 Kurang dari P-1 P-2 P-3 Kurang dari Total
Profil Perusahaan
Without
Company Profile
Moody's
B3 P-3
Rating
AAA (idn) AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d B+(idn) s.d B- Kurang dari B- F1+(idn) F2(idn) F3(idn) Kurang dari
PT Fitch Ratings Indonesia
AA-(idn) A-(idn) BBB-(idn) BB-(idn) (idn) (idn) s.d F1(idn) F3(idn)
PT Pemeringkat Efek idAAA idAA+ s.d idA+ s.d id id BBB+ s.d id BB+ s.d id id B+ s.d id Kurang dari idA1 idA2 idA3 s.d id Kurang dari
Indonesia idAA- A- id BBB- BB- B- idB- A4 idA4
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)
1 Tagihan Kepada Pemerintah / Claims to Government - - - - - - - - - - - 3.261.710 3.261.710
Tagihan Kepada Entitas Sektor Publik / Claims on
2 - - - - - - - - - - - - -
Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral
3 dan Lembaga Internasional / Bill on Multilateral - - - - - - - - - - - - -
Laporan Manajemen
Management Report
Development Banks and International Institutions
4 Tagihan Kepada Bank / Claims on Banks 940.244 - - - - - - - - - - - 940.244
Tagihan berupa Covered Bond / Covered Bond
5 - - - - - - - - - - - - -
Receivables
Tagihan kepada Perusahaan Efek dan Lembaga
6 Keuangan Lainnya / Receivables from Securities - - - - - - - - - - - - -
Companies and Other Financial Institutions
Tagihan berupa Surat Berharga/ Piutang
Subordinasi, Ekuitas dan Instrumen Modal Lainnya/
7 - - - - - - - - - - - 978 978
Receivables in the form of Securities/ Subordinated
Debt, Equity and Other Capital Instruments
Kredit Beragun Properti Rumah Tinggal / Residential
Ikhtisar Keuangan
Financial Highlights
8 - - - - - - - - - - - 34.717 34.717
Property Backed Loan
Kredit Beragun Properti Komersial / Commercial
Tahunan
9 - - - - - - - - - - - 2.134 2.134
Property Backed Loans
Annual Report
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah
10 dan Konstruksi / Loans for Land Acquisition, Land - - - - - - - - - - - 2.802 2.802
Management and Construction
2025 Laporan
Kredit Pegawai /Pensiunan / Employee / Retiree
11. - - - - - - - - - - - 14.479.651 14.479.651
Credit
Tagihan Kepada Usaha Mikro, Usaha Kecil dan
12. Portofolio Ritel / Claims on Micro, Small Business - - - - - - - - - - - 815.038 815.038
and Retail Portfolios
- 119 -
940
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Page 941
Tata Kelola Perusahaan
Good Corporate Governance
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. Tagihan Kepada Korporasi / Corporate Bill - - - - - - - - - - - 461.861 461.861
Tagihan Yang Telah Jatuh Tempo / Claims That
14. - - - - - - - - - - - 213.655 213.655
Have Been Due Date
15. Aset Lainnya / Other Assets - - - - - - - - - - - 636.116 636.116
TOTAL 940.244 - - - - - - - - - - 19.908.662 20.848.906
Perusahaan
Tanggung Jawab Sosial
Corporate Social Responsibility
OJK Cross Reference
Referensi Silang OJK
Financial Report
Financial Report
Laporan Keuangan
Laporan Keuangan
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
941
Page 942
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
54. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko setelah 54. Disclosure of Net Charge Based on Risk Weights after
Memperhitungkan Dampak Mitigasi Risiko Kredit - Bank secara Individual Considering the Impact of Credit Risk Mitigation - Banks
individually
(Dalam jutaan Rupiah/In million rupiah )
31 Desember 2025/December 31, 2025
Beban
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit / Net Charge After Calculating the Impact
Kategori Portofolio / ATMR / Modal /
No. of Credit Risk Mitigation
Portofolio Category RWA Capital
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Lainn Charge
0% 20% 45% 50% 75% 85% 100% 150% 250%
ya
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
A Eksposur Laporan Posisi Keuangan / Statement of Financial Position Exposure
Tagihan Kepada
1. Pemerintah / Claims to 4.081.069 - - - - - - - - - -
Government
Tagihan Kepada Entitas
Sektor Publik / Claims
2. - - - - - - - - - - -
on Public Sector
Entities
Tagihan Kepada Bank
Pembangunan
Multilateral dan
Lembaga Internasional /
3. Bill on Multilateral - - - - - - - - - - -
Development Banks
and International
Institutions
Tagihan Kepada Bank /
4. 11.330 380.976 - - 20.581 - - - - 91.631 8.604
Claims on Banks
Tagihan berupa
Covered Bond /
5. - - - - - - - - - - -
Covered Bond
942
Receivables
Tagihan kepada
Perusahaan Efek dan
Lembaga Keuangan
Lainnya / Receivables
6. - - - - - - - - - - -
from Securities
Companies and Other
Financial Institutions
Tagihan berupa Surat
Berharga/ Piutang
Subordinasi, Ekuitas dan
Instrumen Modal
Lainnya/ Receivables in
7. - - - - - - - - 1.186 2.965 278
the form of Securities/
Subordinated Debt,
Equity and Other
Capital Instruments
Kredit Beragun Rumah
Tinggal / Home-backed
8. - - - - 21.064 11.416 - - - 25.502 2.395
mortgage loans
Kredit Beragun Properti
Komersial / Commercial
9. - - - - - 1.424 - - - 1.210 114
Property Backed Loans
Kredit untuk Pengadaan
Tanah, Pengelolaan
Tanah dan Konstruksi /
Loans for Land
10. - - - - - - 1.729 - - 1.729 162
Acquisition, Land
Management and
Construction
Kredit Pegawai
/Pensiunan / Employee
11. - - - 14.826.065 - - - - - 7.413.033 696.084
/ Retiree Credit
- 121 -
2025 Laporan Tahunan
Annual Report
Page 943
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
54. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko setelah 54. Disclosure of Net Charge Based on Risk Weights after
Memperhitungkan Dampak Mitigasi Risiko Kredit - Bank secara Individual Considering the Impact of Credit Risk Mitigation - Banks
(lanjutan) individually (continued)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2024/ December 31, 2024
Beban
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit / Net Charge After Calculating the Impact
Kategori Portofolio / ATMR / Modal /
No. of Credit Risk Mitigation
Portofolio Category RWA Capital
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Lainn Charge
0% 20% 45% 50% 75% 85% 100% 150% 250%
ya
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
A Eksposur Laporan Posisi Keuangan / Statement of Financial Position Exposure
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel / Claims
12. 15.373 - - - - 612.846 453.770 - - 974.689 91.523
on Micro, Small
Business and Retail
Portfolios
Tagihan Kepada
13. Korporasi / Corporate 4.828 - - - - - 372.920 - - 372.920 35.017
Bill
Tagihan Yang Telah
Jatuh Tempo / Claims
14. - - - 64.808 - - 46.249 203.825 - 384.391 36.094
That Have Been Due
Date
Aset Lainnya / Other
15. 269.239 - - - - - 651.077 - - 651.077 61.136
Assets
Total Eksposur Laporan
Posisi Keuangan /
4.381.839 380.976 - 14.890.873 41.645 625.686 1.525.745 203.825 1.186 - 9.919.146 931.408
Statement of Financial
Position Exposure Total
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif / Committed/Contingent Liability Exposure in Administrative Account
B
Transactions
Tagihan Kepada
1. Pemerintah / Charge to - - - - - - - - - - - 943
Government
Tagihan Kepada Entitas
Sektor Publik / Charge
2. - - - - - - - - - - -
on Public Sector
Entities
Tagihan Kepada Bank
Pembangunan
Multilateral dan
Lembaga Internasional /
3. Claims on Multilateral - - - - - - - - - - -
Development Banks
and International
Institutions
Tagihan Kepada Bank /
4. - - - - - - - - - - -
Claims to Banks
Tagihan berupa
Covered Bond /
5. - - - - - - - - - - -
Covered Bond
Receivables
Tagihan kepada
Perusahaan Efek dan
Lembaga Keuangan
Lainnya / Receivables
6. - - - - - - - - - - -
from Securities
Companies and Other
Financial Institutions
Tagihan berupa Surat
Berharga/ Piutang
Subordinasi, Ekuitas dan
Instrumen Modal
Lainnya/ Receivables in
7. - - - - - - - - - - -
the form of Securities/
Subordinated Debt,
Equity and Other
Capital Instruments
- 122 -
Laporan Keuangan
Financial Report
Page 944
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
54. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko setelah 54. Disclosure of Net Charge Based on Risk Weights after
Memperhitungkan Dampak Mitigasi Risiko Kredit - Bank secara Individual Considering the Impact of Credit Risk Mitigation - Banks
(lanjutan) individually (continued)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2024/ December 31, 2024
Beban
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit / Net Charge After Calculating the Impact
Kategori Portofolio / ATMR / Modal /
No. of Credit Risk Mitigation
Portofolio Category RWA Capital
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Lainn Charge
0% 20% 45% 50% 75% 85% 100% 150% 250%
ya
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif / Committed/Contingent Liability Exposure in Administrative Account
B
Transactions
Kredit Beragun Properti
Rumah Tinggal /
8. - - - - - 222 - - - 189 18
Residential Property
BackedLoan
Kredit Beragun Properti
Komersial / Commercial
9. Property Backed Loans - - - - - - - - - - -
Kredit untuk Pengadaan
Tanah, Pengelolaan
Tanah dan Konstruksi /
Loans for Land
10. - - - - - - 509 - - 509 48
Acquisition, Land
Management and
Construction
Kredit
Pegawai/Pensiunan /
11. - - - - - - - - - - -
Employee/ Retirement
Loans
944 Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel /
12. 1.134 1.791 - - - 2.132 - - - 2.170 204
Charge on Micro, Small
Business and Retail
Portfolio
Tagihan kepada
13. Korporasi / Charge to 16.989 - - - - - 60.788 - - 60.788 5.708
Corporations
Tagihan yang Telah
Jatuh Tempo / Charge
14. - - - - - - - - - - -
That Have Been Due
Date
Total Eksposur Transaksi
Rekening Administratif /
Total Administrative 18.123 1.791 - - - 2.354 61.297 - - - 63.656 5.977
Account Transaction
Exposure
C Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan / Counterparty Credit Risk
Tagihan Kepada
1 Pemerintah / Charge to - - - - - - - - - - -
Government
Tagihan Kepada Entitas
Sektor Publik / Charge
2 - - - - - - - - - - -
on Public Sector
Entities
Tagihan Kepada Bank
Pembangunan
Multilateral dan
Lembaga Internasional /
3 Claims on Multilateral - - - - - - - - - - -
Development Banks
and International
Institutions
- 123 -
2025 Laporan Tahunan
Annual Report
Page 945
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
54. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko setelah 54. Disclosure of Net Charge Based on Risk Weights after
Memperhitungkan Dampak Mitigasi Risiko Kredit - Bank secara Individual Considering the Impact of Credit Risk Mitigation - Banks
(lanjutan) individually (continued)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2024/ December 31, 2024
Beban
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit / Net Charge After Calculating the Impact
Kategori Portofolio / ATMR / Modal /
No. of Credit Risk Mitigation
Portofolio Category RWA Capital
Lainn Charge
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
0% 20% 45% 50% 75% 85% 100% 150% 250%
ya
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
C Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan / Counterparty Credit Risk
Tagihan Kepada Bank /
4 - 1.462.853 - - - - - - - 292.571 27.472
Claims to Banks
Tagihan kepada
Perusahaan Efek dan
Lembaga Jasa Keuangan
Lainnya / Receivables
5 from Securities - - - - -
Companies and Other
Financial Services
Institutions
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel /
6 - - - - - - - - - - -
Charge on Micro, Small
Business and Retail
Portfolio
Tagihan kepada
7. Korporasi / Charge to - - - - - - - - - - -
Corporations
Total Eksposur
Counterparty Credit Risk /
945
- 1.462.853 - - - - - - - - 292.571 27.472
Counterparty Credit Risk
Total
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2024/ December 31, 2024
Beban
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit / Net Charge After Calculating the Impact
Kategori Portofolio / ATMR / Modal /
No. of Credit Risk Mitigation
Portofolio Category RWA Capital
Lainn
0% 20% 45% 50% 75% 85% 100% 150% 250% Charge
ya
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
A Eksposur Laporan Posisi Keuangan / Statement of Financial Position Exposure
Tagihan Kepada
1. Pemerintah / Claims to 3.261.159 - - - - - - - - - -
Government
Tagihan Kepada Entitas
Sektor Publik / Claims
2. - - - - - - - - - - -
on Public Sector
Entities
Tagihan Kepada Bank
Pembangunan
Multilateral dan
Lembaga Internasional /
3. Bill on Multilateral - - - - - - - - - - -
Development Banks
and International
Institutions
Tagihan Kepada Bank /
4. 18.760 436.456 - - 30.872 - - - - 110.445 10.260
Claims on Banks
Tagihan berupa
Covered Bond /
5. - - - - - - - - - - -
Covered Bond
Receivables
- 124 -
Laporan Keuangan
Financial Report
Page 946
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember 2024/ December 31, 2024
Beban
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit / Net Charge After Calculating the Impact
Kategori Portofolio / ATMR / Modal /
No. of Credit Risk Mitigation
Portofolio Category RWA Capital
Lainn
0% 20% 45% 50% 75% 85% 100% 150% 250% Charge
ya
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
A Eksposur Laporan Posisi Keuangan / Statement of Financial Position Exposure
Tagihan kepada
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Perusahaan Efek dan
Lembaga Keuangan
Lainnya / Receivables
6. - - - - - - - - - - -
from Securities
Companies and Other
Financial Institutions
Tagihan berupa Surat
7. Berharga/ Piutang - - - - - - - - 978 2.445 227
Subordinasi, Ekuitas dan
Instrumen Modal
Kredit Beragun Rumah
Tinggal / Home-backed
8. - - - - 23.323 10.821 - - - 26.690 2.480
mortgage loans
Kredit Beragun Properti
Komersial / Commercial
9. - - - - - 2.134 - - - 1.814 169
Property Backed Loans
Kredit untuk Pengadaan
Tanah, Pengelolaan
Tanah dan Konstruksi /
Loans for Land
10. - - - - - - 2.668 - - 2.668 248
Acquisition, Land
Management and
Construction
946 11.
Kredit Pegawai
/Pensiunan / Employee
- - - 14.479.651 - - - - - 7.239.826 672.580
/ Retiree Credit
- 125 -
2025 Laporan Tahunan
Annual Report
Page 947
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
55 Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual 55 Disclosure of Net Charge and Credit Risk Mitigation
Techniques - Banks Individually
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025
Bagian Yang Dijamin Dengan /
Part Guaranteed With
Tagihan Bagian Yang Tidak
No. Kategori Portofolio / Portofolio Category Asuransi
Bersih / Net Dijamin /
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Agunan / Garansi / Kredit / Lainnya /
Charge Non-guaranteed Part
Collateral Warranty Loans Others
Insurance
(1) (2) (3) (4) (5) (6) (7) (8) = (3)-[(4)+(5)+(6)+(7)]
A Eksposur Laporan Posisi Keuangan / Statement of Financial Position Exposure
1. Tagihan Kepada Pemerintah / Claims to Government 4.081.069 - - - 4.081.069
Tagihan Kepada Entitas Sektor Publik / Claims on Public Sector Entities
2. - - - - -
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional /
3. Bill on Multilateral Development Banks and International Institutions - - - - -
4. Tagihan Kepada Bank / Claims on Banks 412.887 11.330 - - 401.557
5. Tagihan berupa Covered Bond / Covered Bond Receivables - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Keuangan Lainnya /
6. - - - - -
Receivables from Securities Companies and Other Financial Institutions
Tagihan berupa Surat Berharga/ Piutang Subordinasi, Ekuitas dan Instrumen
7. Modal Lainnya/ Receivables in the form of Securities/ Subordinated Debt, 1.186 - - - 1.186
Equity and Other Capital Instruments
8. Kredit Beragun Rumah Tinggal / Home-backed mortgage loans 32.480 - - - 32.480
9. Kredit Beragun Properti Komersial / Commercial Property Backed Loans 1.423 - - - 1.423
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan Konstruksi / Loans for
10. 1.729 - - - 1.729
Land Acquisition, Land Management and Construction
11. Kredit Pegawai /Pensiunan / Employee / Retiree Credit 14.826.065 - - - 14.826.065
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel / Claims on
12. 1.081.989 15.373 - - 1.066.616
Micro, Small Business and Retail Portfolios
13. Tagihan Kepada Korporasi / Corporate Bill 377.747 4.828 - - 372.919
14.
15.
Tagihan Yang Telah Jatuh Tempo / Claims That Have Been Due Date
Aset Lainnya / Other Assets
314.882
920.316
-
-
-
-
-
-
314.882
920.316
947
Total Eksposur Laporan Posisi Keuangan / Statement of Financial Position
22.051.773 31.531 - - - 22.020.242
Exposure Total
B Eksposur Transaksi Rekening Adminsitratif / Administrative Transaction Account Exposure
1. Tagihan Kepada Pemerintah / Charge to Government - - - - -
2. Tagihan Kepada Entitas Sektor Publik / Charge on Public Sector Entities - - - - -
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional /
3. Claims on Multilateral Development Banks and International Institutions - - - - -
4. Tagihan Kepada Bank / Claims to Banks - - - - -
5. Tagihan berupa Covered Bond / Covered Bond Receivables - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Keuangan Lainnya /
6. - - - - -
Receivables from Securities Companies and Other Financial Institutions
Tagihan berupa Surat Berharga/ Piutang Subordinasi, Ekuitas dan Instrumen
7. Modal Lainnya/ Receivables in the form of Securities/ Subordinated Debt, - - - - -
Equity and Other Capital Instruments
Kredit Beragun Properti Rumah Tinggal / Residential Property Backed Loan
8. 222 - - - 222
Kredit Beragun Properti Komersial / Commercial Property Backed Loans
9. - - - - -
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan Konstruksi / Loans for
10. 509 - - - 509
Land Acquisition, Land Management and Construction
11. Kredit Pegawai/Pensiunan / Employee/ Retirement Loans - - - - -
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel / Charge on
12. 5.057 1.134 1.791 - 2.132
Micro, Small Business and Retail Portfolio
13. Tagihan kepada Korporasi / Charge to Corporations 77.777 16.989 - - 60.788
14. Tagihan yang Telah Jatuh Tempo / Charge That Have Been Due Date - - - - -
Total Eksposur Transaksi Rekening Administratif / Total Administrative Account
83.565 18.123 1.791 - - 63.651
Transaction Exposure
- 126 -
Laporan Keuangan
Financial Report
Page 948
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember 2025/ December 31, 2025
Bagian Yang Dijamin Dengan /
Part Guaranteed With
Tagihan Bagian Yang Tidak
No. Kategori Portofolio / Portofolio Category Asuransi
Bersih / Net Dijamin /
Agunan / Garansi / Kredit / Lainnya /
Charge Non-guaranteed Part
Collateral Warranty Loans Others
Insurance
(1) (2) (3) (4) (5) (6) (7) (8) = (3)-[(4)+(5)+(6)+(7)]
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
C Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan / Counterparty Credit Risk
1 Tagihan Kepada Pemerintah / Charge to Government - - - - -
2 Tagihan Kepada Entitas Sektor Publik / Charge on Public Sector Entities - - - - -
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional /
3 Claims on Multilateral Development Banks and International Institutions - - - - -
4 Tagihan Kepada Bank / Claims to Banks 1.462.853 - - - 1.462.853
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya /
5 Receivables from Securities Companies and Other Financial Services Institutions - - - - -
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel / Charge on
6 -
Micro, Small Business and Retail Portfolio
7. Tagihan kepada Korporasi / Charge to Corporations - - - - -
Total Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan / Counterparty Credit
1.462.853 - - - 1.462.853
Risk
TOTAL (A+B+C) 23.546.746
948
- 127 -
2025 Laporan Tahunan
Annual Report
Page 949
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
55 Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual 55 Disclosure of Net Charge and Credit Risk Mitigation
(Lanjutan) Techniques - Banks Individually (Continued)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2024/ December 31, 2024
Bagian Yang Dijamin Dengan /
Part Guaranteed With
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tagihan Bagian Yang Tidak
No. Kategori Portofolio / Portofolio Category Asuransi
Bersih / Net Dijamin /
Agunan / Garansi / Kredit / Lainnya /
Charge Non-guaranteed Part
Collateral Warranty Loans Others
Insurance
(1) (2) (3) (4) (5) (6) (7) (8) = (3)-[(4)+(5)+(6)+(7)]
A Eksposur Laporan Posisi Keuangan / Statement of Financial Position Exposure
1. Tagihan Kepada Pemerintah / Claims to Government 3.261.159 - - - 3.261.159
Tagihan Kepada Entitas Sektor Publik / Claims on Public Sector Entities
2. - - - - -
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional /
3. Bill on Multilateral Development Banks and International Institutions - - - - -
4. Tagihan Kepada Bank / Claims on Banks 486.088 18.760 - - 467.328
5. Tagihan berupa Covered Bond / Covered Bond Receivables - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Keuangan Lainnya /
6. - - - - -
Receivables from Securities Companies and Other Financial Institutions
7. Tagihan berupa Surat Berharga/ Piutang Subordinasi, Ekuitas dan Instrumen 978 - - - 978
8. Kredit Beragun Rumah Tinggal / Home-backed mortgage loans 34.144 - - - 34.144
9. Kredit Beragun Properti Komersial / Commercial Property Backed Loans 2.134 - - - 2.134
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan Konstruksi / Loans for
10. 2.668 - - - 2.668
Land Acquisition, Land Management and Construction
11. Kredit Pegawai /Pensiunan / Employee / Retiree Credit 14.479.651 - - - 14.479.651
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel / Claims on
12. 803.543 29.121 - - 774.422
Micro, Small Business and Retail Portfolios
13. Tagihan Kepada Korporasi / Corporate Bill 451.856 47.048 - - 404.808
14.
15.
Tagihan Yang Telah Jatuh Tempo / Claims That Have Been Due Date
Aset Lainnya / Other Assets
213.655
636.116
-
-
-
-
-
-
213.655
636.116
949
Total Eksposur Laporan Posisi Keuangan / Statement of Financial Position
20.371.992 94.929 - - - 20.277.063
Exposure Total
B Eksposur Transaksi Rekening Adminsitratif / Administrative Transaction Account Exposure
1. Tagihan Kepada Pemerintah / Charge to Government - - - - -
Tagihan Kepada Entitas Sektor Publik / Charge on Public Sector Entities
2. - - - - -
3. Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional / - - - - -
4. Tagihan Kepada Bank / Claims to Banks 6.498 440 - - 6.058
5. Tagihan berupa Covered Bond / Covered Bond Receivables - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Keuangan Lainnya /
6. - - - - -
Receivables from Securities Companies and Other Financial Institutions
Tagihan berupa Surat Berharga/ Piutang Subordinasi, Ekuitas dan Instrumen
7. - - - - -
Modal Lainnya/ Receivables in the form of Securities/ Subordinated Debt,
8. Kredit Beragun Properti Rumah Tinggal / Residential Property Backed Loan 573 - - - 573
9. Kredit Beragun Properti Komersial / Commercial Property Backed Loans - - - - -
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan Konstruksi / Loans for
10. 134 - - - 134
Land Acquisition, Land Management and Construction
11. Kredit Pegawai/Pensiunan / Employee/ Retirement Loans - - - - -
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel / Charge on
12. 11.495 580 5.413 - 5.502
Micro, Small Business and Retail Portfolio
13. Tagihan kepada Korporasi / Charge to Corporations 10.005 101 2.594 - 7.310
14. Tagihan yang Telah Jatuh Tempo / Charge That Have Been Due Date - - - - -
Total Eksposur Transaksi Rekening Administratif / Total Administrative Account
28.705 1.121 8.007 - - 19.577
Transaction Exposure
- 128 -
Laporan Keuangan
Financial Report
Page 950
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember 2024/ December 31, 2024
Bagian Yang Dijamin Dengan /
Part Guaranteed With
Tagihan Bagian Yang Tidak
No. Kategori Portofolio / Portofolio Category Asuransi
Bersih / Net Dijamin /
Agunan / Garansi / Kredit / Lainnya /
Charge Non-guaranteed Part
Collateral Warranty Loans Others
Insurance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5) (6) (7) (8) = (3)-[(4)+(5)+(6)+(7)]
C Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan / Counterparty Credit Risk
1 Tagihan Kepada Pemerintah / Charge to Government 551 - - - 551
2 Tagihan Kepada Entitas Sektor Publik / Charge on Public Sector Entities - - - - -
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional /
3 - - - - -
Claims on Multilateral Development Banks and International Institutions
4 Tagihan Kepada Bank / Claims to Banks 447.658 - - - 447.658
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya /
5 Receivables from Securities Companies and Other Financial Services Institutions - - - - -
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel / Charge on
6
Micro, Small Business and Retail Portfolio
7. Tagihan kepada Korporasi / Charge to Corporations - - - - -
Total Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan / Counterparty Credit
448.209 - - - - 448.209
Risk
TOTAL (A+B+C) 20.848.906 96.050 8.007 - - 20.744.849
950
- 129 -
2025 Laporan Tahunan
Annual Report
Page 951
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
56. Pengungkapan Perhitungan ATMR Risiko Kredit dengan Menggunakan 56. Disclosure of RWA Credit Risk Calculations Using Standardized
Pendekatan Standar - Bank secara Individu Approaches - Banks Individually
1. Eksposur Aset di laporan posisi keuangan, kecuali eksposur sekuritisasi 1. Asset exposure on the statement of financial position, except for
securitization exposure
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025
Tagihan Bersih / ATMR Sebelum MRK / ATMR Setelah MRK / RWA
No Kategori Portofolio / Portofolio Category
Net Charge RWA Before MRK After MRK
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
(1) (2) (3) (4) (5)
1. Tagihan Kepada Pemerintah / Charge to Government 4.081.069 - -
a. Tagihan Kepada Pemerintah Indonesia / Charge to Indonesian Government 4.081.069 - -
b. Tagihan Kepada Pemerintah Negara Lain / Charge to Governments of Other Countries - - -
2. Tagihan Kepada Entitas Sektor Publik / Charge on Public Sector Entities - - -
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional / Charge on
3. - - -
Multilateral Development Banks and International Institutions
4. Tagihan Kepada Bank / Charge on Banks 412.887 100.128 91.631
a. Tagihan Jangka Pendek / Short-term 380.976 76.195 76.195
b. Tagihan Jangka Panjang / Long-term 31.911 23.933 15.436
5. Tagihan berupa Covered Bond / Covered Bond Receivables - - -
Tagihan kepada Perusahaan Efek dan Lembaga Keuangan Lainnya / Receivables from Securities
6. - - -
Companies and Other Financial Institutions
a. Tagihan Jangka Pendek / Short-term - - -
b. Tagihan Jangka Panjang / Long-term - - -
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas dan Instrumen Modal Lainnya
7. 1.186 2.965 2.965
/Receivables in the form of Securities/Subordinated Debt, Equity and Other Capital Instruments
a. Surat Berharga/Piutang Subordinasi / Securities/Subordinated Debt - - -
b. Instrumen Ekuitas / Equity Instruments 1.186 2.965 2.965
c. Instrumen Modal Lainnya / Other Capital Instruments - - -
d. Penyertaan dalam Rangka Program Nasional / Participation in the National Program - - -
8. Kredit Beragun Properti Rumah Tinggal / Residential Property Backed Loan 32.480 25.502 25.502
9. Kredit Beragun Properti Komersial / Commercial Property Backed Loans 1.423 1.210 1.210
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan Konstruksi / Loans for Land Acquisition,
10. 1.729 1.729 1.729
Land Management and Construction
11. Kredit Pegawai atau Pensiunan / Employee/Retirement Loans 14.826.065 7.413.033 7.413.033
Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel / Charge on Micro, Small Business
12. 1.081.989 988.030 974.689
and Retail Portfolio
951
13. Tagihan Kepada Korporasi / Charge to Corporations 377.747 377.747 372.920
14. Tagihan Yang Telah Jatuh Tempo / Charge That Have Been Due Date 314.882 384.391 384.391
a. Kredit Beragun Properti Rumah Tinggal / Residential Property Backed Loan 2.778 2.778 2.778
b. Eksposur Lainnya / Other Exposures 312.104 381.613 381.613
15. Aset Lainnya / Other Assets 920.316 651.077 651.077
a. Uang tunai, emas, dan commemorative coin / Cash, gold and commemorative coins 269.239 - -
b. Aset tetap dan inventaris neto / Fixed assets and net inventory 648.431 648.431 648.431
c. Agunan Yang Diambil Alih (AYDA) / Foreclosed Collateral - - -
d. Antar kantor neto / Inter office net - - -
e. Lainnya / Others 2.646 2.646 2.646
TOTAL 22.051.773 9.945.812 9.919.147
31 Desember 2024/ December 31, 2024
Tagihan Bersih / ATMR Sebelum MRK / ATMR Setelah MRK / RWA
No Kategori Portofolio / Portofolio Category
Net Charge RWA Before MRK After MRK
(1) (2) (3) (4) (5)
1. Tagihan Kepada Pemerintah / Charge to Government 3.261.159 - -
a. Tagihan Kepada Pemerintah Indonesia / Charge to Indonesian Government 3.261.159 - -
b. Tagihan Kepada Pemerintah Negara Lain / Charge to Governments of Other Countries - - -
2. Tagihan Kepada Entitas Sektor Publik / Charge on Public Sector Entities - - -
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional / Charge on
3. - - -
Multilateral Development Banks and International Institutions
4. Tagihan Kepada Bank / Charge on Banks 486.088 124.515 110.445
a. Tagihan Jangka Pendek / Short-term 436.456 87.291 87.291
b. Tagihan Jangka Panjang / Long-term 49.632 37.224 23.154
5. Tagihan berupa Covered Bond / Covered Bond Receivables - - -
6. Tagihan kepada Perusahaan Efek dan Lembaga Keuangan Lainnya / Receivables from Securities - - -
a. Tagihan Jangka Pendek / Short-term - - -
b. Tagihan Jangka Panjang / Long-term - - -
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas dan Instrumen Modal Lainnya
7. 978 2.445 2.445
/Receivables in the form of Securities/Subordinated Debt, Equity and Other Capital Instruments
a. Surat Berharga/Piutang Subordinasi / Securities/Subordinated Debt - - -
b. Instrumen Ekuitas / Equity Instruments 978 2.445 2.445
c. Instrumen Modal Lainnya / Other Capital Instruments - - -
d. Penyertaan dalam Rangka Program Nasional / Participation in the National Program - - -
8. Kredit Beragun Properti Rumah Tinggal / Residential Property Backed Loan 34.144 26.690 26.690
9. Kredit Beragun Properti Komersial / Commercial Property Backed Loans 2.134 1.814 1.814
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan Konstruksi / Loans for Land Acquisition,
10. 2.668 2.668 2.668
Land Management and Construction
11. Kredit Pegawai atau Pensiunan / Employee/Retirement Loans 14.479.651 7.239.826 7.239.826
Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel / Charge on Micro, Small Business
12. 803.543 666.840 643.448
and Retail Portfolio
13. Tagihan Kepada Korporasi / Charge to Corporations 451.856 451.856 404.808
- 130 -
Laporan Keuangan
Financial Report
Page 952
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. Tagihan Yang Telah Jatuh Tempo / Charge That Have Been Due Date 213.655 238.687 238.687
a. Kredit Beragun Properti Rumah Tinggal / Residential Property Backed Loan 2.923 2.923 2.923
b. Eksposur Lainnya / Other Exposures 210.732 235.764 235.764
15. Aset Lainnya / Other Assets 636.116 353.489 353.489
a. Uang tunai, emas, dan commemorative coin / Cash, gold and commemorative coins 282.627 - -
b. Aset tetap dan inventaris neto / Fixed assets and net inventory 351.366 351.366 351.366
c. Agunan Yang Diambil Alih (AYDA) / Foreclosed Collateral - - -
d. Antar kantor neto / Inter office net - - -
e. Lainnya / Others 2.123 2.123 2.123
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
TOTAL 20.371.992 9.108.830 9.024.320
952
- 131 -
2025 Laporan Tahunan
Annual Report
Page 953
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
56. Pengungkapan Perhitungan ATMR Risiko Kredit dengan Menggunakan 56. Disclosure of RWA Credit Risk Calculations Using Standardized
Pendekatan Standar - Bank secara Individu (lanjutan) Approaches - Banks Individually
2. Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif, kecuali eksposur 2. Exposure to Commitment/Contingencies Liabilities in Administrative
sekuritisasi Account Transactions, except for securitization exposure
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Tagihan Bersih / ATMR Sebelum MRK / ATMR Setelah MRK / RWA
No Kategori Portofolio / Portofolio Category
Net Charge RWA Before MRK After MRK
(1) (2) (3) (4) (5)
1. Tagihan Kepada Pemerintah / Charge to Government - - -
a. Tagihan Kepada Pemerintah Indonesia / Charge to Indonesian Government - - -
b. Tagihan Kepada Pemerintah Negara Lain / Charge to Governments of Other Countries - - -
2. Tagihan Kepada Entitas Sektor Publik / Charge on Public Sector Entities - - -
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional / Charge on
3. - - -
Multilateral Development Banks and International Institutions
4. Tagihan Kepada Bank / Charge on Banks - - -
a. Tagihan Jangka Pendek / Short-term - - -
b. Tagihan Jangka Panjang / Long-term - - -
Tagihan kepada Perusahaan Efek dan Lembaga Keuangan Lainnya / Receivables from Securities
5. - - -
Companies and Other Financial Institutions
a. Tagihan Jangka Pendek / Short-term - - -
b. Tagihan Jangka Panjang / Long-term - - -
6. Kredit Beragun Rumah Tinggal / Residential Backed Loans 222 189 189
7. Kredit Beragun Properti Komersial / Commercial Property Backed Loans - - -
8. Kredit Pegawai atau Pensiunan / Employee/Retirement Loans - - -
Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan Konstruksi / Loans for Land Acquisition,
9. 509 509 509
Land Management and Construction
Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel / Charge on Micro, Small Business
10. 5.057 4.298 2.170
and Retail Portfolio
11. Tagihan Kepada Korporasi / Charge to Corporations 77.777 77.777 60.788
12. Tagihan Yang Telah Jatuh Tempo / Charge That Have Been Due Date - - -
a. Kredit Beragun Properti Rumah Tinggal / Residential Property Backed Loan - - -
b. Eksposur Lainnya / Other Exposures - - -
TOTAL 83.565 82.773 63.656
953
31 Desember 2024/ December 31, 2024
Tagihan Bersih / ATMR Sebelum MRK / ATMR Setelah MRK / RWA
No Kategori Portofolio / Portofolio Category
Net Charge RWA Before MRK After MRK
(1) (2) (3) (4) (5)
1. Tagihan Kepada Pemerintah / Charge to Government - - -
a. Tagihan Kepada Pemerintah Indonesia / Charge to Indonesian Government - - -
b. Tagihan Kepada Pemerintah Negara Lain / Charge to Governments of Other Countries - - -
2. Tagihan Kepada Entitas Sektor Publik / Charge on Public Sector Entities - - -
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional / Charge on
3. - - -
Multilateral Development Banks and International Institutions
4. Tagihan Kepada Bank / Charge on Banks 6.498 4.874 4.544
a. Tagihan Jangka Pendek / Short-term - - -
b. Tagihan Jangka Panjang / Long-term 6.498 4.874 4.544
5. Tagihan kepada Perusahaan Efek dan Lembaga Keuangan Lainnya / Receivables from Securities - - -
a. Tagihan Jangka Pendek / Short-term - - -
b. Tagihan Jangka Panjang / Long-term - - -
6. Kredit Beragun Rumah Tinggal / Residential Backed Loans 573 487 487
7. Kredit Beragun Properti Komersial / Commercial Property Backed Loans - - -
8. Kredit Pegawai atau Pensiunan / Employee/Retirement Loans - - -
9. Kredit untuk Pengadaan Tanah, Pengelolaan Tanah dan Konstruksi / Loans for Land Acquisition, 134 134 134
10. Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel / Charge on Micro, Small Business 11.495 9.771 5.760
11. Tagihan Kepada Korporasi / Charge to Corporations 10.005 10.005 7.829
12. Tagihan Yang Telah Jatuh Tempo / Charge That Have Been Due Date - - -
a. Kredit Beragun Properti Rumah Tinggal / Residential Property Backed Loan - - -
b. Eksposur Lainnya / Other Exposures - - -
TOTAL 28.705 25.271 18.754
3. Eksposur yang Menimbulkan Risiko Kredit akibat kegagalan Pihak Lawan (Counterparty Credit 3. Counterparty Credit Risk Exposure
Risk)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025
Tagihan Bersih / ATMR Sebelum MRK / ATMR Setelah MRK / RWA
No Kategori Portofolio / Portofolio Category
Net Charge RWA Before MRK After MRK
(1) (2) (3) (4) (5)
1. Tagihan Kepada Pemerintah / Charge to Government - - -
a. Tagihan Kepada Pemerintah Indonesia / Charge to Indonesian Government - - -
b. Tagihan Kepada Pemerintah Negara Lain / Charge to Governments of Other Countries - - -
2. Tagihan Kepada Entitas Sektor Publik / Charge on Public Sector Entities - - -
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional / Charge on
3. - - -
Multilateral Development Banks and International Institutions
4. Tagihan Kepada Bank / Charge on Banks 1.462.853 292.571 292.571
- 132 -
Laporan Keuangan
Financial Report
Page 954
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
a. Tagihan Jangka Pendek / Short-term 1.462.853 292.571 292.571
b. Tagihan Jangka Panjang / Long-term - - -
Tagihan kepada Perusahaan Efek dan Lembaga Keuangan Lainnya / Receivables from Securities
5. - - -
Companies and Other Financial Institutions
a. Tagihan Jangka Pendek / Short-term - - -
b. Tagihan Jangka Panjang / Long-term - - -
Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel / Charge on Micro, Small Business
6. - - -
and Retail Portfolio
7. Tagihan Kepada Korporasi / Charge to Corporations - - -
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
TOTAL 1.462.853 292.571 292.571
954
- 133 -
2025 Laporan Tahunan
Annual Report
Page 955
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
57. Pengungkapan Perhitungan ATMR Risiko Kredit dengan Menggunakan 57. Disclosure of ATMR Credit Risk Calculations Using Standardized
Pendekatan Standar - Bank secara Individu (lanjutan) Approaches - Banks Individually (continued)
3. Eksposur yang Menimbulkan Risiko Kredit akibat kegagalan Pihak Lawan 3. Counterparty Credit Risk Exposure
(Counterparty Credit Risk)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2024/ December 31, 2024
Tagihan ATMR Sebelum ATMR Setelah
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
No Kategori Portofolio / Portofolio Category Bersih / Net MRK / RWA MRK / RWA
Charge Before MRK After MRK
(1) (2) (3) (4) (5)
1. Tagihan Kepada Pemerintah / Charge to Government 551 - -
a. Tagihan Kepada Pemerintah Indonesia / Charge to Indonesian Government 551 - -
b. Tagihan Kepada Pemerintah Negara Lain / Charge to Governments of Other Countries - - -
2. Tagihan Kepada Entitas Sektor Publik / Charge on Public Sector Entities - - -
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional / Charge on Multilateral Development Banks and
3. - - -
International Institutions
4. Tagihan Kepada Bank / Charge on Banks 447.658 89.532 89.532
a. Tagihan Jangka Pendek / Short-term 447.658 89.532 89.532
b. Tagihan Jangka Panjang / Long-term - - -
5. Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel / Charge on Micro, Small Business and Retail Portfolio - - -
a. Tagihan Jangka Pendek / Short-term - - -
b. Tagihan Jangka Panjang / Long-term - - -
6. Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel / Charge on Micro, Small Business and Retail Portfolio - - -
7. Tagihan Kepada Korporasi / Charge to Corporations - - -
TOTAL 448.209 89.532 89.532
4. Eksposur yang Menimbulkan Risiko Kredit akibat Kegagalan Setelmen 4. Exposure Causing Credit Risk due to Settlement Failure
(settlement risk) (settlement risk)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025 31 Desember 2024/ December 31, 2024
Faktor Faktor
Pengurang Nilai Pengurang
Nilai Eksposur
Modal / Eksposur / Modal /
No Jenis Transaksi / Transaction Type / Exposure ATMR / RWA ATMR / RWA
Capital Exposure Capital
Value
Deduction Value Deduction
(1) (2) (3)
Factor
(4) (5) (6)
Factor
(7) (8) 955
1. Delivery versus payment - - - -
a. Beban Modal 8% (5-15 hari) / Capital Charge 8% (5-15 days) - - - -
b. Beban Modal 50% (16-30 hari) / Capital Charge 50% (16-30 days) - - - -
c. Beban Modal 75% (31-45 hari) / Capital Charge 75% (31-45 days) - - - -
Beban Modal 100% (lebih dari 45 hari) / Capital Charge 100% (more
d. - - - -
than 45 days)
2. Non-delivery versus payment - - -
TOTAL - - - - - -
5. Eksposur Sekuritisasi 5. Securitization Exposure
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31 Desember 2024/ December
31, 2025 31, 2024
Faktor
Faktor
Pengurang
Pengurang
ATMR / Modal /
No Jenis Transaksi / Transaction Type Modal / Capital ATMR / RWA
RWA Capital
Deduction
Deduction
Factor
Factor
(1) (2) (3) (4) (5) (6)
1. ATMR atas Eksposur Sekuritisasi yang dihitung dengan Metode External Rating Base Approach (ERBA) / RWA
- -
on Securitization Exposure calculated using the External Rating Base Approach (ERBA) Method
2. ATMR atas Eksposur Sekuritisasi yang dihitung dengan Metode Standardized Approach (SA) / RWA for - -
Securitization Exposure calculated using the Standardized Approach (SA) Method
3. Eksposur Sekuritisasi yang merupakan Faktor Pengurang Modal Inti Utama / Exposure to Securitization which
- -
is a Deduction Factor for Main Core Capital
TOTAL - - - -
6. Eksposur Derivatif 6. Eksposur Derivatif
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025 31 Desember 2024/ December 31, 2024
Tagihan ATMR Sebelum ATMR Setelah Tagihan ATMR Sebelum ATMR Setelah
No Kategori Portofolio / Portofolio Category Bersih / Net MRK / RWA MRK / RWA Bersih / Net MRK / RWA MRK / RWA
Charge Before MRK After MRK Charge Before MRK After MRK
(1) (2) (3) (4) (5) (6) (7) (8)
1. Tagihan Kepada Pemerintah / Charge to Government - - - - - -
Tagihan Kepada Pemerintah Indonesia / Charge to Indonesian
a. - - - - - -
Government
Tagihan Kepada Pemerintah Negara Lain / Charge to Governments of
b. - - - - - -
Other Countries
2. Tagihan Kepada Entitas Sektor Publik / Charge on Public Sector Entities - - - - - -
- 134 -
Laporan Keuangan
Financial Report
Page 956
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional
3. - - - - - -
/ Charge on Multilateral Development Banks and International Institutions
4. Tagihan Kepada Bank / Charge on Banks - - - - - -
a. Tagihan Jangka Pendek / Short-term - - - - - -
b. Tagihan Jangka Panjang / Long-term - - - - - -
Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel / Charge on
5. - - - - - -
Micro, Small Business and Retail Portfolio
6. Tagihan Kepada Korporasi / Charge to Corporations - - - - - -
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Eksposur tertimbang dari Credit Valuation Adjustment (CVA risk weighted
7. assets ) / Weighted exposure from Credit Valuation Adjustment (CVA risk - - - - - -
weighted assets)
TOTAL - - - - - -
956
- 135 -
2025 Laporan Tahunan
Annual Report
Page 957
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
58. Pengungkapan Perhitungan ATMR Risiko Kredit dengan Menggunakan 58. Disclosure of ATMR Credit Risk Calculations Using Standardized
Pendekatan Standar - Bank secara Individu (lanjutan) Approaches - Banks Individually (continued)
7. Total Pengukuran Risiko Kredit (1+2+3+4+5+6) 7. Total Credit Risk Measurement (1+2+3+4+5+6)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 31 Desember 2024/ December 31,
2025 2024
TOTAL ATMR RISIKO KREDIT / TOTAL CREDIT RISK RWA (A) 10.275.374 9.132.606
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
FAKTOR PENGURANG ATMR RISIKO KREDIT:
Selisih lebih antara cadangan umum PPKA atas aset produktif (B)
yang wajib dihitung dan 1,25% ATMR untuk Risiko Kredit
TOTAL ATMR RISIKO KREDIT (A) - (B) (C) 10.275.374 9.132.606
TOTAL FAKTOR PENGURANG MODAL (D)
55. Pengungkapan Risiko Operasional - Bank secara Individual 55. Disclosure of Operational Risk - Banks Individually
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025 31 Desember 2024/ December 31, 2024
Pendapatan Bruto
Komponen
(Rata-rata 3 tahun
Pendekatan Yang Digunakan / Approach Indikator Bisnis
No. Beban Modal / terakhir) / Gross Beban Modal /
Used (KIB) / Business ATMR / RWA ATMR / RWA
Capital Expenses Income (Average Capital Expenses
Indicator
of the last 3
Component
years)
(1) (2) (3) (4) (5) (3) (4) (5)
Pendekatan Indikator Dasar / Basic Indicator
1 58.685 61.620 770.246 54.142 58.473 730.916
Approach
Total 58.685 61.620 770.246 54.142 58.473 730.916
58. Laporan Eksposur Risiko dan Ratio Leverage 58. Risk Exposure and Leverage Ratio Reporting
(Dalam jutaan Rupiah/ In million rupiah )
PERIODE / PERIOD
31 Desember
31 Desember 2025/
No Keterangan / Description 2024/ December
December 31, 2025
31, 2024
Total Total
1
Total aset di neraca pada laporan keuangan publikasi (nilai gross sebelum dikurangi CKPN) / Total assets on the balance
sheet in published financial reports (gross value before deducting CKPN).
23.903.331 20.911.785 957
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
2 Otoritas Jasa Keuangan / Adjustments to the value of investments in banks, financial institutions, insurance companies N/A N/A
and/or other entities based on financial accounting standards must be consolidated but outside the scope of consolidation
based on the provisions of the Otoritas Jasa Keuangan.
Penyesuaian untuk nilai kumpulan aset keuangan atau aset syariah 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. Dalam hal aset keuangan atau aset syariah
yang mendasari (underlying ) tersebut telah dikurangkan dari total aset di neraca pada laporan keuangan publikasi (baris
3 nomor 1) maka baris ini diisi sebesar 0 (nol) / Adjustment for the value of a collection of financial assets or underlying sharia - -
assets that have been transferred in asset securitization that meets the terms of sale and settlement as stipulated in the OJK
laws and regulations regarding Prudential Principles in Asset Securitization Activities for Commercial Banks. In the event that
the underlying financial assets or sharia assets have been deducted from the total assets on the balance sheet in the
published financial statements (line number 1), this line is filled with 0 (zero).
Penyesuaian terhadap pengecualian sementara atas penempatan giro pada Bank Indonesia dalam rangka memenuhi
4 ketentuan giro wajib minimum (jika ada) / Adjustments to temporary exemptions for placement of current accounts with N/A N/A
Bank Indonesia in order to comply with the statutory reserve requirements (if any).
Penyesuaian untuk aset fidusia yang diakui sebagai komponen neraca berdasarkan standar akuntansi keuangan namun
dikeluarkan dari perhitungan total eksposur dalam Rasio Leverage / Adjustments for fiduciary assets that are recognized as
5 - -
components of the balance sheet based on financial accounting standards are excluded from calculating the total exposure
in the Leverage Ratio.
Penyesuaian untuk nilai pembelian atau penjualan aset keuangan secara regular dengan menggunakan metode akuntansi
6 tanggal perdagangan / Adjustments to the value of purchases or sales of financial assets are made regularly using the trade
date method of accounting.
Penyesuaian untuk nilai transaksi dalam fasilitas cash pooling yang memenuhi persyaratan sebagaimana diatur dalam
7 Peraturan Otoritas Jasa Keuangan ini / Adjustments for transaction values in cash pooling facilities that meet the
requirements as stipulated in this Otoritas Jasa Keuangan Regulation.
8 Penyesuaian untuk nilai eksposur transaksi derivatif / Adjustments for derivative transaction exposure values.
Penyesuaian untuk nilai eksposur Securitities Financing Transaction (SFT) sebagai contoh transaksi reverse repo / Adjustment
9 for the exposure value of the Securities Financing Transaction (SFT) as an example of a reverse repo transaction.
Penyesuaian untuk nilai eksposur Transaksi Rekening Administratif (TRA) yang telah dikalikan dengan Faktor Konversi Kredit
10 (FKK) / Adjustment for the Administrative Account Transaction (TRA) exposure value that has been multiplied by the Credit 208.018 67.759
Conversion Factor (FKK).
Prudent valuation adjustments berupa faktor pengurang modal dan Cadangan Kerugian Penurunan Nilai (CKPN) / Prudent
11 (654.788) (524.731)
valuation adjustments in the form of a capital reduction factor and Allowance for Impairment Losses (CKPN)
12 Penyesuaian lainnya (jika ada) / Other adjustments (if any).
Total Eksposur dalam Perhitungan Rasio Leverage / Total Exposure in Leverage Ratio Calculation 23.456.560 20.454.813
- 136 -
Laporan Keuangan
Financial Report
Page 958
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
59. Perbedaan Antara Cakupan Konsolidasi Dan Mapping Pada 59. The Difference Between Consolidation And Mapping Coverage
Laporan Keuangan Sesuai SAK Dengan Kategori Risiko Sesuai On Financial Statements According To SAK With Risk
Dengan Ketentuan OJK Kategori Risiko Categories In Accordance To OJK Provisions For Risk Categories
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025
Nilai tercatat masing-masing risiko / The carrying amount of each risk
Nilai tercatat Tidak mengacu
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sebagaimana Nilai tercatat pada persyaratan
tercantum dalam berdasarkan Sesuai kerangka permodalan atau
publikasi laporan prinsip kehati- counterparty Sesuai kerangka Sesuai kerangka berdasarkan
Sesuai kerangka
keuangan / hatian / Carrying credit risk / sekuritisasi / risiko pasar/ pengurangan
Keterangan / Description risiko kredit /
Carrying values values under Subject to Subject to the Subject to the modal / Not
Subject to credit
as reported in scope of counterparty securitisation market risk subject to capital
risk framework
published regulatory credit risk framework framework requirements or
financial consolidation framework subject to
statements deduction from
capital
Indonesia / English
Aset / Assets
Kas / Cash 269.239 269.239 - - - - -
Penempatan pada Bank Indonesia /
1.497.256 1.497.256 - - - - -
Placement with Bank Indonesia
Penempatan pada bank lain / Placement
350.627 350.627 70.131 - - - -
with other bank
Tagihan spot dan derivatif / Spot and
- - - - - - -
derivatives receivables
Surat berharga yang dimiliki / Owned
2.575.085 2.575.085 - - - - -
securities
Repo 148.723 148.723 - - - - -
Reverse repo 1.462.269 1.462.269 - 292.571 - - -
Tagihan akseptasi / Acceptance charge - - - - - - -
Kredit yang diberikan / Loans 16.766.825 16.766.825 9.188.909 - - - -
Pembiayaan syariah / Sharia financing - - - - - - -
Penyertaan modal / Equity capital 1.186 1.186 2.965 - - - -
Aset keuangan lainnya / Other financial
-
assets - - - - - -
Cadangan kerugian penurunan nilai aset
958
keuangan / Allowance for impairment (222.800) (222.800) - - - - -
losses on financial assets
a. Surat berharga / Securities - - - - - - -
b. Kredit / Credit (222.793) (222.793) - - - - -
c. Lainnya / Others (7) (7) - - - - -
Aset tidak berwujud / Intangible assets 7.149 7.149 2.646 - - - -
Akumulasi amortisasi aset tidak berwujud /
Accumulated amortization of intangible (4.503) (4.503) - - - - -
assets
Aset tetap dan inventaris / Fixed assets
921.594 921.594 648.431 - - - -
and inventory
Akumulasi penyusutan aset tetap dan
inventaris / Accumulated depreciation of (273.163) (273.163) - - - - -
fixed assets and inventory
Aset non produktif / Non-productive - - - - - - -
a. Properti terbengkalai / Abandoned
- - - - - - -
property
b. Aset yang diambil alih / Repossessed
- - - - - - -
assets
c. Rekening tunda / Pending account - - - - - - -
d. Aset antar kantor / Inter-office assets - - - - - - -
Aset lainnya / Other assets 176.909 176.909 6.064 - - - -
Total aset / Total assets 23.676.397 23.676.397 9.919.147 292.571 - - -
Kewajiban / Liabilities
Giro / Current account 2.117.779 2.117.779 - - - - -
Tabungan / Saving 2.712.052 2.712.052 - - - - -
Deposito / Deposit 13.376.988 13.376.988 - - - - -
Uang elektronik / e-money - - - - - - -
Liabilitas kepada Bank Indonesia / Liability
- - - - - - -
to Bank Indonesia
Liabilitas kepada Bank Lain / Liability to
252.460 252.460 - - - - -
other bank
Liabilitas spot dan derivatif/forward / Spot
- - - - - - -
and derivative/forward liabilities
Liabilitas atas surat berharga yang dijual
149.494 149.494 - - - - -
dengan janji dibeli kembali / Repo liability
Liabilitas akseptasi / Acceptances payable
- - - - - - -
Surat berharga yang diterbitkan /
749.392 749.392 - - - - -
Securities issued
Pinjaman/pembiayaan yang diterima /
1.600.000 1.600.000 - - - - -
Loans/financing received
Setoran jaminan / Guarantee deposit 16 16 - - - - -
Liabilitas antar kantor / Inter-office
liabilities - - - - - - -
Liabilitas lainnya / Other liabilities 512.316 512.316 - - - - -
Kepentingan minoritas / Minority interest - - - - - - -
Total kewajiban / Total Liabilities 21.470.495 21.470.495 - - - - -
- 137 -
2025 Laporan Tahunan
Annual Report
Page 959
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
59. Perbedaan Antara Cakupan Konsolidasi Dan Mapping Pada 59. The Difference Between Consolidation And Mapping Coverage
Laporan Keuangan Sesuai SAK Dengan Kategori Risiko Sesuai On Financial Statements According To SAK With Risk
Dengan Ketentuan OJK Kategori Risiko Categories In Accordance To OJK Provisions For Risk Categories
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025
Nilai tercatat masing-masing risiko / The carrying amount of each risk
Nilai tercatat Tidak mengacu
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
sebagaimana Nilai tercatat pada persyaratan
tercantum dalam berdasarkan Sesuai kerangka permodalan atau
publikasi laporan prinsip kehati- counterparty Sesuai kerangka Sesuai kerangka berdasarkan
Sesuai kerangka
keuangan / hatian / Carrying credit risk / sekuritisasi / risiko pasar/ pengurangan
Keterangan / Description risiko kredit /
Carrying values values under Subject to Subject to the Subject to the modal / Not
Subject to credit
as reported in scope of counterparty securitisation market risk subject to capital
risk framework
published regulatory credit risk framework framework requirements or
financial consolidation framework subject to
statements deduction from
capital
Ekuitas / Equity
Modal disetor / Paid-up capital 1.400.068 1.400.068 - - - - -
a. Modal dasar / Authorized capital 5.000.000 5.000.000 - - - - -
b. Modal yang belum disetor / Unpaid
capital (3.599.932) (3.599.932) - - - - -
c. Saham yang dibeli kembali / Treasury
stock - - - - - - -
Tambahan modal disetor / Additional paid-
in capital 65.741 65.741 - - - - -
a. Agio 11.966 11.966 - - - - -
b. Disagio -/- - - - - - - -
c. Modal sumbangan / Donated capital - - - - - - -
d. Dana setoran modal / Capital deposit
fund 53.775 53.775 - - - - -
e. Lainnya / Others - - - - - - -
Penghasilan komprehensif lainnya / Other
comprehensive income 72.734 72.734 - - - - -
a. Keuntungan / Income 214.002 214.002 - - - - -
b. Kerugian / Loss (141.269) (141.269) - - - - -
Cadangan / Reserve 386.357 386.357 - - - - -
959
a. Cadangan umum / General reserve 386.357 386.357 - - - - -
b. Cadangan tujuan / Destination backup - - - - - - -
Laba/rugi / Profit/loss 281.002 281.002 - - - - -
a. Tahun-tahun lalu / Prior years - - - - - - -
b. Tahun berjalan / Current year 281.002 281.002 - - - - -
c. Dividen yang dibayarkan / Dividends - - - - - -
Total ekuitas / Total equity 2.205.902 2.205.902 - - - - -
Total kewajiban dan ekuitas / Total
23.676.397 23.676.397
liabilities and equity
Kewajiban komitmen dan kewajiban
kontijensi / Commitment obligations and
contingent liabilities
Kewajiban komitmen / Commitment
obligation 204.437 204.437 63.298 - - - -
Kewajiban kontijensi / Contingent liability 3.581 3.581 358 - - - -
Total kewajiban komitmen dan
kontijensi / Total commitments and 208.018 208.018 63.656
contingencies
Analisis Kualitatif/ Qualitative analysis
- 138 -
Laporan Keuangan
Financial Report
Page 960
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
60. Laporan Eksposur Risiko dan Ratio Leverage (lanjutan) 60. Risk Exposure and Leverage Ratio Reporting (continued)
(Dalam jutaan Rupiah/ In million rupiah )
Periode / Period
31 Desember 31 Desember
Keterangan / Description
2025/ December 2024/ December
31, 2025 31, 2024
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca) / Asset Exposure in the Statement of Financial Position (Balance Sheet)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca) termasuk aset jaminan yang tercatat dalam neraca, namun tidak termasuk
eksposur transaksi derivatif dan eksposur SFT / Asset Exposure in the Statement of Financial Position (Balance Sheet) includes
1 23.903.331 20.911.785
collateral assets recorded in the balance sheet, but excludes exposure to derivative transactions and SFT exposure.
*Menggunakan nilai gross sebelum dikurangi CKPN / Using the 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 / The value added back
2 - -
for derivative collateral submitted to counterparties and the provision of such collateral resulted in a decrease in total asset
exposure in the balance sheet due to the application of accounting standards.
(Pengurangan atas piutang terkait cash variation margin yang diberikan dalam transaksi derivatif) / (Deduction on receivables
3 - -
related to cash variation margin provided in derivative transactions).
(Penyesuaian untuk surat berharga yang diterima dalam eksposur SFT yang telah dicatat sebagai aset dalam neraca Bank) /
4 - -
(Adjustments for securities received in SFT exposure that have been recorded as assets in the Bank's balance sheet).
(Cadangan Kerugian Penurunan Nilai (CKPN) atas aset tersebut sesuai standar akuntansi yang berlaku) / (Allowance for Impairment
5 (222.800) (208.880)
Losses (CKPN) on these assets according to 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) / (Assets that have been calculated as a
6 (431.712) (315.354)
deduction factor for Core Capital (tier 1) as referred to in the Otoritas Jasa Keuangan Regulation which regulates the minimum
capital adequacy requirement for commercial banks).
Total Eksposur Aset dalam Laporan Posisi Keuangan (Neraca) / Total Asset Exposure in the Statement of Financial Position
7 (Balance Sheet) 23.248.819 20.387.552
(Penjumlahan dari baris 1 sampai dengan baris 6) / (Sum from line 1 to line 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 memenuhi persyaratan tertentu / Replacement Cost (RC) value for all derivative
8 - -
transactions whether there is a variation margin that meets the requirements or there is an offsetting agreement that meets
certain requirements.
Nilai penambahan yang merupakan Potential Futures Exposures (PFE) untuk seluruh transaksi derivatif / Additional value which is
9
Potential Futures Exposures (PFE) for all derivative transactions.
(Pengecualian atas eksposur transaksi derivatif yang diselesaikan melalui central clearing counterparty (CCP)) / (Exception for
10 N/A N/A
exposure to derivative transactions settled through a central clearing counterparty (CCP))
960 11 Penyesuaian untuk nilai nosional efektif dari derivatif kredit / 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
12 derivatif) / (Adjustments to the effective notional amount are made for offsetting and reducing add-ons for credit derivative sales - -
transactions).
Total Eksposur Transaksi Derivatif (Penjumlahan baris 8 sampai dengan baris 12) / Total Derivative Transaction Exposure
13 - -
(Summary line 8 to line 12)
Eksposur Securities Financing Transaction (SFT) / Securities Financing Transaction (SFT) Exposure
14 Nilai Gross SFT / Gross Value SFT
15 (Nilai bersih antara liabilitas kas dan tagihan kas) / (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
16 Lampiran I Peraturan Otoritas Jasa Keuangan ini / Credit Risk due to counterparty failure related to SFT assets which refers to the - -
Current Exposure calculation as stipulated in Attachment I to this Otoritas Jasa Keuangan Regulation.
17 Eksposur sebagai agen SFT / Exposure as an SFT agent.
18 Total Eksposur SFT (Penjumlahan baris 14 sampai dengan baris 17) / Total SFT Exposure (Sum of lines 14 to 17) - -
Eksposur Transaksi Rekening Administratif (TRA) / Administrative Account Transaction (TRA) Exposure
Nilai seluruh kewajiban komitmen atau kewajiban kontijensi / The value of all commitments or contingent liabilities.
19 208.018 67.759
*Nilai gross sebelum dikurangi CKPN / Gross value before deducting CKPN
(Penyesuaian terhadap hasil perkalian antara nilai kewajiban komitmen atau kewajiban kontijensi dan Faktor Konversi Kredit (FKK)) /
20 (Adjustments to the multiplication result between the value of commitments or contingent liabilities and the Credit Conversion - -
Factor (FKK)).
(Cadangan Kerugian Penurunan Nilai (CKPN) atas TRA tersebut sesuai standar akuntansi yang berlaku) / (Allowance for Impairment
21 (276) (498)
Losses (CKPN) on the TRA is in accordance with the applicable accounting standards).
Total Eksposur Transaksi Rekening Administratif (TRA) / Total Administrative Account Transaction Exposure (TRA)
22 207.742 67.262
(Penjumlahan dari baris 19 sampai dengan baris 21) / (Sum from line 19 to line 21)
Modal dan Total Ekposur / Capital and Total Exposure
23 Modal Inti (Tier 1) / Core Capital (Tier 1) 1.870.957 1.803.181
24 Total Eksposur (Penjumlahan baris 7, 13, 18, dan 22) / Total Exposure (Sum of lines 7, 13, 18, and 22) 23.456.560 20.454.813
Rasio Leverage / Leverage Ratio
25 Nilai Rasio Leverage (Kolom 23 ÷ Kolom 24) / Leverage Ratio Value (Column 23 ÷ Column 24) 7,98% 8,82%
26 Nilai Minimum Rasio Leverage / Leverage Ratio Minimum Value 3% 3%
27 Buffer terhadap nilai Rasio Leverage / Buffer to the Leverage Ratio value N/A N/A
- 139 -
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
61. Laporan Eksposur Risiko dan Ratio Leverage (lanjutan) 61. Risk Exposure and Leverage Ratio Reporting (continued)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 30 September
31 Desember
2025 / 2025 / 30 Juni 2025 / 31 Maret 2025 /
No. Keterangan / Description 2024 / December
December 31, September 30, June 30, 2025 31 March 2025
31, 2024
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2025 2025
Modal yang Tersedia (nilai) / Available capital (amounts)
1 Modal Inti Utama (CET1) / Common Equity Tier 1 (CET1) 1.870.957 1.867.834 1.828.046 1.940.369 1.803.181
Model Kerugian Kredit Ekspektasian sesuai PSAK 71 secara Penuh /
1a N/A N/A N/A N/A N/A
Fully loaded ECL accounting model
2 Modal Inti / Main Capital (Tier 1) 1.870.957 1.867.834 1.828.046 1.940.369 1.803.181
Modal inti Tier 1 dengan adanya Model Kerugian Kredit Ekspektasian
2a sesuai PSAK 71 secara Penuh / Fully loaded ECL accounting model N/A N/A N/A N/A N/A
Tier 1
3 Total modal / Total capital 1.999.399 1.991.310 1.947.927 2.055.854 1.917.338
Total Modal dengan adanya Model Kerugian Kredit Ekspektasian
3a sesuai PSAK 71 secara Penuh / Total capital with fully loaded ECL N/A N/A N/A N/A N/A
accounting model
Aset Tertimbang Menurut Risiko (Nilai) / Risk-weighted assets
(amounts)
Total Aset Tertimbang Menurut Risiko (ATMR) / Total risk-weighted
4 11.045.620 10.648.337 10.360.744 10.009.052 9.863.522
assets (RWA)
Total Aset Tertimbang Menurut Risiko (pre-floor ) / Total risk-
4a N/A N/A N/A N/A N/A
weighted assets (pre-floor)
Rasio Modal berbasis Risiko dalam bentuk persentase dari ATMR /
Risk-based capital ratios as a percentage of RWA
5 Rasio CET1 (%) / CET1 ratio (%) 16,94% 17,54% 17,64% 19,39% 18,28%
CET1 dengan adanya Model Kerugian Kredit Ekspektasian sesuai PSAK
5a 71 secara Penuh (%) / CET1 with fully loaded ECL accounting model N/A N/A N/A N/A N/A
(%)
961
5b Rasio CET1 (rasio pre-floor ) (%) / CET1 ratio (%) (pre-floor ratio) N/A N/A N/A N/A N/A
6 Rasio Tier 1 (%) / Tier 1 ratio (%) 16,94% 17,54% 17,64% 19,39% 18,28%
Rasio Tier1 dengan adanya Model Kerugian Kredit Ekspektasian sesuai
6a PSAK 71 secara Penuh (%) / Tier 1 ratio with Fully loaded ECL N/A N/A N/A N/A N/A
accounting model (%)
6b Rasio Tier 1 (rasio pre-floor ) (%) / Tier 1 ratio (%) (pre-floor ratio) N/A N/A N/A N/A N/A
7 Rasio Total Modal (%) / Total capital ratio (%) 18,10% 18,70% 18,80% 20,54% 19,44%
Rasio Total Modal dengan adanya Model Kerugian Kredit Ekspektasian
7a sesuai PSAK 71 secara Penuh (%) / Total capital ratio with fully loaded N/A N/A N/A N/A N/A
ECL accounting model (%)
Rasio Total Modal (ratio pre-floor ) (%) / Total capital ratio (%) (pre-
7b N/A N/A N/A N/A N/A
floor ratio)
Tambahan CET1 yang berfungsi sebagai buffer dalam bentuk
persentase dari ATMR / Additional CET1 buffer requirements as a
percentage of RWA
8 Capital conservation buffer (2.5% dari ATMR / 2.5% from RWA) (%) 0,00% 0,00% 0,00% 0,00% 0,00%
9 Countercyclical Buffer (0-2.5% dari ATMR / 0-2.5% from RWA) (%) 0,00% 0,00% 0,00% 0,00% 0,00%
Capital Surcharge untuk Bank Sistemik (1% - 2.5%) (%)/ Bank G-SIB
10 0,00% 0,00% 0,00% 0,00% 0,00%
and/or D-SIB additional requirements (%)
Total CET1 sebagai buffer (Baris 8 + Baris 9 + Baris 10) / Total of CET1
11 0,00% 0,00% 0,00% 0,00% 0,00%
specific buffer requirements (%) (row 8 + row 9 + row 10)
12 Komponen CET1 untuk buffer / CET1 component for buffer (%)
Rasio pengungkit sesuai Basel III / Basel III leverage ratio
13 Total Eksposur / Exposure total 23.456.560 22.604.311 21.406.071 20.512.731 20.454.813
Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian terhadap
pengecualian sementara atas penempatan giro pada Bank Indonesia
14 dalam rangka memenuhi ketentuan GWM (jika ada) / Basel III
leverage ratio (%) (including the impact of any applicable temporary
exemption of central bank reserves)
Nilai Rasio pengungkit sesuai dengan Basel III dengan adanya Model
Kerugian Kredit Ekspektasian sesuai PSAK 71 secara Penuh. (%) (baris
14a 2a / baris13) / Fully loaded ECL accounting model Basel III leverage N/A N/A N/A N/A N/A
ratio (including the impact of any applicable temporary exemption of
central bank reserves) (%)
- 140 -
Laporan Keuangan
Financial Report
Page 962
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
61. Laporan Eksposur Risiko dan Ratio Leverage (lanjutan) 61. Risk Exposure and Leverage Ratio Reporting (continued)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 30 September
31 Desember
2025 / 2025 / 30 Juni 2025 / 31 Maret 2025 /
No. Keterangan / Description 2024 / December
December 31, September 30, June 30, 2025 31 March 2025
31, 2024
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
2025 2025
Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian
terhadap pengecualian sementara atas penempatan giro pada Bank
14b Indonesia dalam rangka memenuhi ketentuan GWM (jika ada) / Basel
III leverage ratio (%) (excluding the impact of any applicable
temporary exemption of central bank reserves)
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
14c memasukkan nilai rata-rata dari nilai tercatat aset Securities Financing
Transaction (SFT) secara gross / Basel III leverage ratio (%) (including
the impact of any applicable temporary exemption of central bank
reserves) incorporating mean values for SFT assets
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
14d telah memasukkan nilai rata-rata dari nilai tercatat aset SFT secara
gross / Basel III leverage ratio (%) (excluding the impact of any
applicable temporary exemption of central bank reserves)
incorporating mean values for SFT assets
Rasio Kecukupan Likuiditas (LCR) / Liquidity Coverage Ratio (LCR)
Total Aset Likuid Berkualitas Tinggi (HQLA) / Total high-quality liquid
15 4.577.256 5.475.515 4.210.210 4.355.929
assets (HQLA)
962
Total Arus Kas Keluar Bersih (net cash outflow ) / Total net cash
16 3.272.697 3.290.857 2.917.056 3.235.419
outflow
17 LCR (%) / LCR ratio (%) 139,86% 166,39% 144,33% 134,63%
Rasio Pendanaan Stabil Bersih (NSFR) / Net Stable Funding Ratio
(NSFR)
Total Pendanaan Stabil yang Tersedia (ASF) / Total available stable
18 14.332.917 13.063.428 11.794.120 11.399.053
funding
Total Pendanaan Stabil yang Diperlukan (RSF) / Total required stable
19 13.394.120 15.625.474 15.149.300 14.892.821
funding
20 NSFR (%) / NSFR ratio (%) 107,01% 83,60% 77,85% 76,54%
Analisis Kualitatif / Qualitative analysis
- 141 -
2025 Laporan Tahunan
Annual Report
Page 963
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
62. Perbedaan Antara Cakupan Konsolidasi Dan Mapping Pada 62 The Difference Between Consolidation And Mapping Coverage
Laporan Keuangan Sesuai SAK Dengan Kategori Risiko Sesuai On Financial Statements According To SAK With Risk
Dengan Ketentuan OJK Kategori Risiko (lanjutan) Categories In Accordance To OJK Provisions For Risk Categories
(continued)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2024/ December 31, 2024
Nilai tercatat masing-masing risiko / The carrying amount of each risk
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nilai tercatat Tidak mengacu
sebagaimana Nilai tercatat pada persyaratan
tercantum dalam berdasarkan Sesuai kerangka permodalan atau
publikasi laporan prinsip kehati- counterparty Sesuai kerangka Sesuai kerangka berdasarkan
Sesuai kerangka
keuangan / hatian / Carrying credit risk / sekuritisasi / risiko pasar/ pengurangan
Keterangan / Description risiko kredit /
Carrying values values under Subject to Subject to the Subject to the modal / Not
Subject to credit
as reported in scope of counterparty securitisation market risk subject to capital
risk framework
published regulatory credit risk framework framework requirements or
financial consolidation framework subject to
statements deduction from
capital
Indonesia / English
Aset / Assets
Kas / Cash 282.627 282.627 - - - - -
Penempatan pada Bank Indonesia /
1.400.555 1.400.555 - - - - -
Placement with Bank Indonesia
Penempatan pada bank lain / Placement
158.925 158.925 31.785 - - - -
with other bank
Tagihan spot dan derivatif / Spot and
- - - - - - -
derivatives receivables
Surat berharga yang dimiliki / Owned
1.853.277 1.853.277 - - - - -
securities
Repo 292.963 292.963 - - - - -
Reverse repo 447.605 447.605 - 89.532
Tagihan akseptasi / Acceptance charge - - - - - - -
Kredit yang diberikan / Loans 16.130.663 16.130.663 8.581.094 - - - -
Pembiayaan syariah / Sharia financing - - - - - - -
Penyertaan modal / Equity capital 978 978 2.444 - - - -
Aset keuangan lainnya / Other financial
-
assets - - - - - -
963
Cadangan kerugian penurunan nilai aset
keuangan / Allowance for impairment (208.880) (208.880) - - - - -
losses on financial assets
a. Surat berharga / Securities - - - - - - -
b. Kredit / Credit (208.860) (208.860) - - - - -
c. Lainnya / Others (20) (20) - - - - -
Aset tidak berwujud / Intangible assets 5.260 5.260 2.123 - - - -
Akumulasi amortisasi aset tidak berwujud /
Accumulated amortization of intangible (3.137) (3.137) - - - - -
assets
Aset tetap dan inventaris / Fixed assets
598.303 598.303 351.366 - - - -
and inventory
Akumulasi penyusutan aset tetap dan
inventaris / Accumulated depreciation of (246.937) (246.937) - - - - -
fixed assets and inventory
Aset non produktif / Non-productive - - - - - - -
a. Properti terbengkalai / Abandoned
- - - - - - -
property
b. Aset yang diambil alih / Repossessed
- - - - - - -
assets
c. Rekening tunda / Pending account - - - - - - -
d. Aset antar kantor / Inter-office assets - - - - - - -
Aset lainnya / Other assets 406.942 406.942 55.506 - - - -
Total aset / Total assets 21.119.145 21.119.145 9.024.318 89.532 - - -
Kewajiban / Liabilities
Giro / Current account 1.122.173 1.122.173 - - - - -
Tabungan / Saving 2.732.066 2.732.066 - - - - -
Deposito / Deposit 11.184.773 11.184.773 - - - - -
Uang elektronik / e-money - - - - - - -
Liabilitas kepada Bank Indonesia / Liability
- - - - - - -
to Bank Indonesia
Liabilitas kepada Bank Lain / Liability to
725.439 725.439 - - - - -
other bank
Liabilitas spot dan derivatif/forward / Spot
- - - - - - -
and derivative/forward liabilities
Liabilitas atas surat berharga yang dijual
292.412 292.412 - - - - -
dengan janji dibeli kembali / Repo liability
Liabilitas akseptasi / Acceptances payable
- - - - - - -
Surat berharga yang diterbitkan /
748.480 748.480 - - - - -
Securities issued
Pinjaman/pembiayaan yang diterima /
1.850.000 1.850.000 - - - - -
Loans/financing received
Setoran jaminan / Guarantee deposit 1 1 - - - - -
Liabilitas antar kantor / Inter-office
liabilities - - - - - - -
Liabilitas lainnya / Other liabilities 423.237 423.237 - - - - -
Kepentingan minoritas / Minority interest - - - - - - -
Total kewajiban / Total Liabilities 19.078.580 19.078.580 - - - - -
- 142 -
Laporan Keuangan
Financial Report
Page 964
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
62. Perbedaan Antara Cakupan Konsolidasi Dan Mapping Pada 62 The Difference Between Consolidation And Mapping Coverage
Laporan Keuangan Sesuai SAK Dengan Kategori Risiko Sesuai On Financial Statements According To SAK With Risk
Dengan Ketentuan OJK Kategori Risiko (lanjutan) Categories In Accordance To OJK Provisions For Risk Categories
(continued)
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2024/ December 31, 2024
Nilai tercatat masing-masing risiko / The carrying amount of each risk
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Nilai tercatat Tidak mengacu
sebagaimana Nilai tercatat pada persyaratan
tercantum dalam berdasarkan Sesuai kerangka permodalan atau
publikasi laporan prinsip kehati- counterparty Sesuai kerangka Sesuai kerangka berdasarkan
Sesuai kerangka
keuangan / hatian / Carrying credit risk / sekuritisasi / risiko pasar/ pengurangan
Keterangan / Description risiko kredit /
Carrying values values under Subject to Subject to the Subject to the modal / Not
Subject to credit
as reported in scope of counterparty securitisation market risk subject to capital
risk framework
published regulatory credit risk framework framework requirements or
financial consolidation framework subject to
statements deduction from
capital
Ekuitas / Equity
Modal disetor / Paid-up capital 1.327.118 1.327.118 - - - - -
a. Modal dasar / Authorized capital 5.000.000 5.000.000 - - - - -
b. Modal yang belum disetor / Unpaid
capital (3.672.882) (3.672.882) - - - - -
c. Saham yang dibeli kembali / Treasury
stock - - - - - - -
Tambahan modal disetor / Additional paid-
in capital 26.917 26.917 - - - - -
a. Agio 11.966 11.966 - - - - -
b. Disagio -/- - - - - - - -
c. Modal sumbangan / Donated capital - - - - - - -
d. Dana setoran modal / Capital deposit
fund 14.951 14.951 - - - - -
e. Lainnya / Others - - - - - - -
Penghasilan komprehensif lainnya / Other
comprehensive income 77.933 77.933 - - - - -
a. Keuntungan / Income 212.536 212.536 - - - - -
b. Kerugian / Loss (134.603) (134.603) - - - - -
964
Cadangan / Reserve 384.477 384.477 - - - - -
a. Cadangan umum / General reserve 384.477 384.477 - - - - -
b. Cadangan tujuan / Destination backup - - - - - - -
Laba/rugi / Profit/loss 224.120 224.120 - - - - -
a. Tahun-tahun lalu / Prior years 224.120 224.120 - - - - -
b. Tahun berjalan / Current year - - - - - - -
c. Dividen yang dibayarkan / Dividends - - - - - -
Total ekuitas / Total equity 2.040.565 2.040.565 - - - - -
Total kewajiban dan ekuitas / Total
21.119.145 21.119.145
liabilities and equity
Kewajiban komitmen dan kewajiban
kontijensi / Commitment obligations and
contingent liabilities
Kewajiban komitmen / Commitment
obligation 51.745 51.745 17.152 - - - -
Kewajiban kontijensi / Contingent liability 16.015 16.015 1.601 - - - -
Total kewajiban komitmen dan
kontijensi / Total commitments and 67.759 67.759 18.753
contingencies
Analisis Kualitatif/ Qualitative analysis
- 143 -
2025 Laporan Tahunan
Annual Report
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Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
63. Komposisi Permodalan 63. Capital Composition
(Dalam jutaan Rupiah/ In million rupiah)
31 Desember 2025/ 31 Desember 2024/
No Komponen / Component
December 31, 2025 December 31, 2024
CET 1: Instrumen dan Tambahan Modal Disetor / Instruments and Additional Paid-in
Capital
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
1 Saham biasa (termasuk stock surplus ) / Common stock 1.465.809 1.354.035
2 Laba ditahan / Retained earnings 281.002 224.120
Akumulasi penghasilan komprehensif lain (dan cadangan lain) / Other accumulated
3 575.549 573.670
comprehensive income (and other reserves)
Modal yang termasuk phase out dari CET1 / Capital which includes the phase out of
4 N/A N/A
CET1
Kepentingan Non Pengendali yang dapat diperhitungkan / Non-Controlling Interests that
5 - -
can be taken into account
6 CET1 sebelum regulatory adjustment / CET1 before regulatory adjustment 2.322.360 2.151.824
CET 1: Faktor Pengurang / Regulatory Adjustment
Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan dalam trading
7 book / The difference between the amount of fair value adjustment of financial - -
instruments in the trading book
8 Goodwill N/A N/A
9 Aset tidak berwujud lainnya (selain Mortgage-Servicing Rights ) / Other intangible assets - -
Aset pajak tangguhan yang berasal dari future profitability / Deferred tax assets
10 - -
originating from future profitability
11 Cash-flow hedge reserve - -
12 Shortfall on provisions to expected losses - -
Keuntungan penjualan aset dalam transaksi sekuritisasi / Gain on sale of assets in
13 - -
securitization transactions
Peningkatan/ penurunan nilai wajar atas kewajiban keuangan (DVA) / Increase/decrease in
14 - -
fair value of financial liabilities
15 Aset pensiun manfaat pasti / Defined benefit retirement assets - -
Investasi pada saham sendiri (jika belum di net dalam modal di Laporan Posisi Keuangan)
16 / Investment in own shares (if not netted in capital in the Statement of Financial Position) - - 965
Kepemilikan silang pada instrumen CET 1 pada entitas lain / Cross-ownership of CET 1
17 - -
instruments in 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
18 - -
the capital of banks, financial and insurance entities outside the scope of consolidated
regulations, net short positions are permitted, where the Bank does not own more than
10% of the issued share capital (amount above the limit of 10%)
Investasi signifikan pada saham biasa Bank, entitas keuangan dan asuransi diluar cakupan
konsolidasi secara ketentuan, net posisi short yang diperkenankan (jumlah di atas
19 batasan 10%) / Significant investments in the common stock of banks, financial and - -
insurance entities outside the scope of regulatory consolidation, net short positions
permitted (amount above the 10% threshold)
20 Mortgage servicing rights - -
Aset pajak tangguhan yang berasal dari perbedaan temporer (jumlah di atas batasan 10%,
21 - -
net dari kewajiban pajak) / Deferred tax assets arising from temporary differences
22 Jumlah melebihi batasan 15% dari: / The amount exceeding the 15% limit of: - -
Investasi signifikan pada saham biasa financials / Significant investment in financials - -
23
common stock
24 Mortgage servicing rights - -
25 Pajak tangguhan dari perbedaan temporer / Deferred tax from temporary differences - -
Penyesuaian berdasarkan ketentuan spesifik nasional / Adjustments based on national - -
26
specific provisions
26a. Selisih PPKA dan CKPN / The difference between PPKA and CKPN (431.712) (315.354)
26b. PPKA non produktif / PPKA non-productive 17.954 -
26c. Aset Pajak Tangguhan / Deferred tax assets (37.646) (33.290)
26d. Penyertaan / Investments - -
Kekurangan modal pada perusahaan anak asuransi / Lack of capital in the insurance
26e. - -
subsidiary company
26f. Eksposur sekuritisasi / Securitization exposure - -
- 144 -
Laporan Keuangan
Financial Report
Page 966
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
63. Komposisi Permodalan 63. Capital Composition
26g. Lainnya / Others - -
Penyesuaian pada CET 1 akibat AT 1 dan Tier 2 lebih kecil daripada faktor pengurangnya
27 / The adjustment to CET 1 due to AT 1 and Tier 2 is smaller than the reduction factor - -
28 Jumlah pengurang (regulatory adjustment ) terhadap CET 1 (451.403) (348.644)
Jumlah CET 1 setelah faktor pengurang / The total of CET 1 after the reduction factor
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
29 1.870.957 1.803.181
Modal Inti Tambahan (AT 1): Instrumen / Additional Core Capital (AT 1): Instruments
Instrumen AT 1 yang diterbitkan oleh Bank (termasuk stock surplus ) / AT 1 instruments - -
30
issued by the Bank (including surplus stock)
Yang diklasifikasikan sebagai ekuitas berdasarkan standar akuntansi / Which is classified - -
31
as equity under accounting standards
Yang diklasifikasikan sebagai liabilitas berdasarkan standar akuntansi / Which is classified - -
32
as a liability based on accounting standards
Modal yang termasuk phase out dari AT 1 / Capital which includes the phase out of AT1 - -
33
Instrumen AT 1 yang diterbitkan oleh Entitas Anak yang diakui dalam perhitungan KPMM - -
34 secara konsolidasi / The AT 1 instrument issued by a Subsidiary is recognized in the
KPMM calculation on a consolidated basis
Instrumen yang diterbitkan Entitas Anak yang termasuk phase out / Instruments issued - -
35
by Subsidiaries including phase out
Jumlah AT 1 sebelum regulatory adjustment / Total AT 1 before regulatory - -
36
adjustment
Modal Inti Tambahan: Faktor Pengurang / Regulatory Adjustment
37 Investasi pada instrumen AT 1 sendiri / Invest in own AT 1 instruments - -
Kepemilikan silang pada instrumen AT 1 pada entitas lain / Cross-ownership of AT 1 - -
38
instruments in 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
966
dari 10% modal saham yang diterbitkan (jumlah di atas batasan 10%) / Investments in
39
the capital of banks, financial and insurance entities outside the scope of consolidated
regulations, net short positions are permitted, where the Bank does not own more than
10% of the issued share capital (amount above the limit of 10%)
Investasi signifikan pada modal Bank, entitas keuangan dan asuransi di luar cakupan - -
konsolidasi secara ketentuan (net posisi short yang diperkenankan) / Significant
40
investment in the capital of Banks, financial entities and insurance outside the scope of
consolidation in terms of provisions (net short positions allowed)
Penyesuaian berdasarkan ketentuan spesifik nasional / Adjustments based on national - -
41
specific provisions
Penempatan dana pada instrumen AT 1 pada Bank lain / Placement of funds in AT 1 - -
41a.
instruments at other banks
Penyesuaian pada AT 1 akibat Tier 2 lebih kecil daripada faktor pengurangnya / The - -
42
adjustment to AT 1 due to Tier 2 is smaller than the reduction factor
43 Jumlah faktor pengurang (regulatory adjustment ) terhadap AT 1 - -
44 Jumlah AT 1 setelah faktor pengurang / Total AT 1 after the deduction factor - -
45 Jumlah Modal Inti / Total Core Capital (Tier 1) (CET 1 + AT 1) 1.870.957 1.803.181
Modal Pelengkap / Complementary Capital (Tier 2): Instrumen dan cadangan /
Instruments and reserves
Instrumen Tier 2 yang diterbitkan oleh Bank / Tier 2 instruments issued by the Bank - -
46
(termasuk stock surplus )
Modal yang yang termasuk phase out dari Tier 2 / Capital which includes phase out - -
47
from Tier 2
Instrumen Tier 2 yang diterbitkan oleh Entitas Anak yang diakui dalam perhitungan - -
48 KPMM secara konsolidasi / Tier 2 instruments issued by Subsidiaries that are recognized
in the consolidated CAR calculation
Modal yang diterbitkan Entitas Anak yang termasuk phase out / Capital issued by - -
49
Subsidiaries including phase out
Cadangan umum PPKA atas aset produktif yang wajib dihitung dengan jumlah paling 128.442 114.158
tinggi sebesar 1,25% dari ATMR untuk Risiko Kredit / PPKA general reserves for
50
productive assets that must be calculated with a maximum amount of 1.25% of RWA for
Credit Risk
- 145 -
2025 Laporan Tahunan
Annual Report
Page 967
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
63. Komposisi Permodalan 63. Capital Composition
Jumlah Modal Pelengkap (Tier 2 ) sebelum faktor pengurang / Total Supplementary 128.442 114.158
51
Capital (Tier 2) before deduction factor
Modal Pelengkap (Tier 2): Faktor Pengurang / Regulatory Adjustment
52 Investasi pada instrumen Tier 2 sendiri / Invest in own Tier 2 instruments - -
Kepemilikan silang pada instrumen Tier 2 pada entitas lain / Cross-ownership of a Tier 2 - -
53
instrument in another entity
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
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) /
54 Investments in TLAC capital liabilities of banks, financial and insurance entities outside the
scope of consolidation by regulation, net short positions are permitted, where the Bank
does not own more than 10% of the issued share capital; the previous value was set with
a threshold of 5% but no longer meets the criteria (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 of banking, financial, and insurance
entities that are outside the scope of regulatory consolidation and, for which the bank
does not own more than 10% of the ordinary shares of the issued entity: amounts that
were previously designated for the 5% limit but which are no longer eligible (only for G-
SIBs Systemic Banks)
Investasi signifikan pada modal atau instrumen TLAC Bank, entitas keuangan dan asuransi - -
di luar cakupan konsolidasi secara ketentuan (net posisi short yang diperkenankan) /
55 Significant investments in capital or instruments of TLAC Banks, financial and insurance
entities outside the scope of regulatory consolidation (net short positions allowed)
Penyesuaian berdasarkan ketentuan spesifik nasional / Adjustments based on national - -
56
967
specific provisions
56a. Sinking fund - -
Penempatan dana pada instrumen Tier 2 pada Bank lain / Placement of funds in Tier 2 - -
56b.
instruments at other banks
57 Jumlah faktor pengurang (regulatory adjustment ) Modal Pelengkap - -
58 Jumlah Modal Pelengkap (Tier 2) setelah regulatory adjustment 128.442 114.158
Total Modal (Modal Inti + Modal Pelengkap) / Total Capital (Core Capital + 1.999.399 1.917.338
59
Complementary Capital)
Total Aset Tertimbang Menurut Risiko (ATMR) / Total Risk Weighted Assets (RWA) 11.045.620 9.863.522
60
Rasio Kecukupan Pemenuhan Modal Minimum (KPMM) dan Tambahan Modal
(Capital Buffer )
61 Rasio CET 1 (persentase terhadap ATMR) / CET ratio 1 (percentage of RWA) 16,94% 18,28%
Rasio Modal Inti Tier 1 (persentase terhadap ATMR) / Tier 1 Core Capital Ratio 16,94% 18,28%
62
(percentage of RWA)
Rasio Total Modal (persentase terhadap ATMR) / Ratio of Total Capital (percentage to 18,10% 19,44%
63
RWA)
64 Buffer ( persentase terhadap ATMR / percentage to RWA ) N/A N/A
65 Capital Conservation Buffer N/A N/A
66 Countercyclical Buffer N/A N/A
67 higher loss absorbency requirement N/A N/A
Untuk bank umum konvensional: CET 1 yang tersedia untuk memenuhi Buffer / For - -
conventional commercial banks: CET 1 available to fulfill Buffer (persentase terhadap
ATMR / percentage of RWA )
Untuk kantor cabang dari Bank yang berkedudukan di luar negeri: Bagian Dana Usaha
68
yang ditempatkan dalam CEMA (diungkapkan sebagai persentase dari ATMR) yang
tersedia untuk memenuhi Buffer / For branch offices of Banks domiciled abroad: The
share of Business Funds placed in CEMA (expressed as a percentage of RWA) available to
meet Buffers.
National minimal (jika berbeda dari Basel 3) / Minimum National (if different from
Basel 3)
- 146 -
Laporan Keuangan
Financial Report
Page 968
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
63. Komposisi Permodalan 63. Capital Composition
Rasio terendah CET 1 nasional (jika berbeda dengan Basel 3) / National CET 1 lowest ratio N/A N/A
69
(if different from Basel 3)
Rasio terendah Tier 1 nasional (jika berbeda dengan Basel 3) / National Tier 1 lowest N/A N/A
70
ratio (if different from Basel 3)
Rasio terendah total modal nasional (jika berbeda dengan Basel 3) / The lowest ratio of N/A N/A
71
total national capital (if different from Basel 3)
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Jumlah di bawah batasan pengurangan (sebelum pembobotan risiko) / Amount
under deduction limit (before risk weighting)
Investasi non-signifikan pada modal atau kewajiban TLAC lainnya pada entitas keuangan N/A N/A
72 lain / Non-significant investments in TLAC's capital or other obligations in other financial
entities
Investasi signifikan pada saham biasa entitas keuangan / Significant investments in the N/A N/A
73
common stock of financial entities
74 Mortgage servicing rights (net dari kewajiban pajak / net of tax liability ) N/A N/A
Aset pajak tangguhan yang berasal dari perbedaan temporer ( net dari kewajiban pajak) / N/A N/A
75
Deferred tax assets arising from temporary differences (net of tax liabilities)
Cap yang dikenakan untuk provisi pada Tier 2 / Stamp imposed for provision at Tier
2
Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur berdasarkan pendekatan N/A N/A
76 standar (sebelum dikenakan cap) / Provisions that can be recognized as Tier 2 according
to exposure under the standard approach (before stamping)
Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan standar / Stamp of N/A N/A
77
provision recognized as Tier 2 under a standardized approach
Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur berdasarkan pendekatan N/A N/A
78 IRB (sebelum dikenakan cap ) / Provisions that can be recognized as Tier 2 according to
exposure under the IRB approach (before stamping)
Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan IRB / Stamp on N/A N/A
79
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)
80 Cap pada CET 1 yang temasuk phase out / Stamp on CET 1 which includes phase out N/A N/A
968 81
Jumlah yang dikecualikan dari CET 1 karena adanya cap (kelebihan di atas cap setelah
redemptions dan maturities ) / Amount excluded from CET 1 due to cap (excess above
N/A N/A
cap after redemptions and maturities)
82 Cap pada AT 1 yang temasuk phase out / Stamp on AT 1 which includes phase out N/A N/A
Jumlah yang dikecualikan dari AT 1 karena adanya cap (kelebihan di atas cap setelah N/A N/A
83 redemptions dan maturities ) / Amount excluded from AT 1 due to cap (excess above cap
after redemptions and maturities)
84 Cap pada Tier 2 yang temasuk phase out / Stamp on Tier 2 which includes phase out N/A N/A
Jumlah yang dikecualikan dari Tier 2 karena adanya cap (kelebihan di atas cap setelah N/A N/A
85 redemptions dan maturities ) / Amount excluded from Tier 2 due to cap (excess above
cap after redemptions and maturities)
Analisis Kualitatif/ Qualitative analysis
- 147 -
2025 Laporan Tahunan
Annual Report
Page 969
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
54. Rekonsiliasi Permodalan 54. Capital Reconciliation
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025 31 Desember 2024/ December 31, 2024
Neraca dengan cakupan Neraca dengan cakupan
berdasarkan ketentuan berdasarkan ketentuan
Keterangan / Description Neraca Publikasi / Neraca Publikasi /
kehati-hatian / Balance kehati-hatian / Balance
Publication Balance Publication Balance
Sheet with coverage based Sheet with coverage based
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
on prudent provisions on prudent provisions
Indonesia / English
Aset / Assets
Kas / Cash 269.239 269.239 282.627 282.627
Penempatan pada Bank Indonesia / Placement with Bank
1.497.256
Indonesia 1.497.256 1.400.555 1.400.555
Penempatan pada bank lain / Placement with other bank 350.627
350.627 158.925 158.925
Tagihan spot dan derivatif / Spot and derivatives
-
receivables - - -
Surat berharga yang dimiliki / Owned securities 2.575.085 2.575.085 1.853.277 1.853.277
Repo 148.723 148.723 292.963 292.963
Reverse repo 1.462.269 1.462.269 447.605 447.605
Tagihan akseptasi / Acceptance charge - - - -
Kredit yang diberikan / Loans 16.766.825 16.766.825 16.130.663 16.130.663
Pembiayaan syariah / Sharia financing - - - -
Penyertaan modal / Equity capital 1.186 1.186 978 978
Aset keuangan lainnya / Other financial assets - - - -
Cadangan kerugian penurunan nilai aset keuangan /
(222.800) (222.800) (208.880) (208.880)
Allowance for impairment losses on financial assets
a. Surat berharga / Securities - - - -
b. Kredit / Credit (222.793) (222.793) (208.860) (208.860)
c. Lainnya / Others (7) (7) (20) (20)
Aset tidak berwujud / Intangible assets 7.149 7.149 5.260 5.260
Akumulasi amortisasi aset tidak berwujud / Accumulated
amortization of intangible assets
(4.503) (4.503) (3.137) (3.137) 969
Aset tetap dan inventaris / Fixed assets and inventory 921.594 921.594 598.303 598.303
Akumulasi penyusutan aset tetap dan inventaris /
(273.163) (273.163) (246.937) (246.937)
Accumulated depreciation of fixed assets and inventory
Aset non produktif / Non-productive assets - - - -
a. Properti terbengkalai / Abandoned property - - - -
b. Aset yang diambil alih / Repossessed assets - - - -
c. Rekening tunda / Pending account - - - -
d. Aset antar kantor / Inter-office assets - - - -
Aset lainnya / Other assets 176.909 176.909 406.942 406.942
Total aset / Total assets 23.676.397 23.676.397 21.119.145 21.119.145
Kewajiban / Liabilities
Giro / Current account 2.117.779 2.117.779 1.122.173 1.122.173
Tabungan / Saving 2.712.052 2.712.052 2.732.066 2.732.066
Deposito / Deposit 13.376.988 13.376.988 11.184.773 11.184.773
Uang elektronik / e-money - - - -
Liabilitas kepada Bank Indonesia / Liability to Bank
- - - -
Indonesia
Liabilitas kepada Bank Lain / Liability to other bank 252.460 252.460 725.439 725.439
Liabilitas spot dan derivatif/forward / Spot and
- - - -
derivative/forward liabilities
Liabilitas atas surat berharga yang dijual dengan janji
149.494 149.494 292.412 292.412
dibeli kembali / Repo liability
Liabilitas akseptasi / Acceptances payable - - - -
Surat berharga yang diterbitkan / Securities issued 749.392 749.392 748.480 748.480
Pinjaman/pembiayaan yang diterima / Loans/financing
1.600.000 1.600.000 1.850.000 1.850.000
received
Setoran jaminan / Guarantee deposit 16 16 1 1
Liabilitas antar kantor / Inter-office liabilities - - - -
Liabilitas lainnya / Other liabilities 512.316 512.316 423.237 423.237
Kepentingan minoritas / Minority interest - - - -
Total kewajiban / Total Liabilities 21.470.495 21.470.495 19.078.580 19.078.580
- 148 -
Laporan Keuangan
Financial Report
Page 970
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
54. Rekonsiliasi Permodalan 54. Capital Reconciliation
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025 31 Desember 2024/ December 31, 2024
Neraca dengan cakupan Neraca dengan cakupan
berdasarkan ketentuan berdasarkan ketentuan
Keterangan / Description Neraca Publikasi / Neraca Publikasi /
kehati-hatian / Balance kehati-hatian / Balance
Publication Balance Publication Balance
Sheet with coverage based Sheet with coverage based
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
on prudent provisions on prudent provisions
Indonesia / English
Ekuitas / Equity
Modal disetor / Paid-up capital 1.400.068 1.400.068 1.327.118 1.327.118
a. Modal dasar / Authorized capital 5.000.000 5.000.000 5.000.000 5.000.000
b. Modal yang belum disetor / Unpaid capital (3.599.932) (3.599.932) (3.672.882) (3.672.882)
c. Saham yang dibeli kembali / Treasury stock - - - -
Tambahan modal disetor / Additional paid-in capital 65.741 65.741 26.917 26.917
a. Agio 11.966 11.966 11.966 11.966
b. Disagio -/- - - - -
c. Modal sumbangan / Donated capital - - - -
d. Dana setoran modal / Capital deposit fund 53.775 53.775 14.951 14.951
e. Lainnya / Others - - - -
Penghasilan komprehensif lainnya / Other comprehensive
income 72.734 72.734 77.933 77.933
a. Keuntungan / Income 214.002 214.002 212.536 212.536
b. Kerugian / Loss (141.269) (141.269) (134.603) (134.603)
Cadangan / Reserve 386.357 386.357 384.477 384.477
a. Cadangan umum / General reserve 386.357 386.357 384.477 384.477
b. Cadangan tujuan / Destination backup - - - -
Laba/rugi / Profit/loss 281.002 281.002 224.120 224.120
a. Tahun-tahun lalu / Prior years - - 224.120 224.120
b. Tahun berjalan / Current year 281.002 281.002 - -
c. Dividen yang dibayarkan / Dividends paid - - -
970 Total ekuitas / Total equity
Total kewajiban dan ekuitas / Total liabilities and
2.205.902 2.205.902 2.040.565 2.040.565
equity 23.676.397 23.676.397 21.119.145 21.119.145
Kewajiban komitmen dan kewajiban kontijensi /
Commitment obligations and contingent liabilities
Kewajiban komitmen / Commitment obligation 204.437 204.437 51.745 51.745
Kewajiban kontijensi / Contingent liability 3.581 3.581 16.015 16.015
Total kewajiban komitmen dan kontijensi / Total
commitments and contingencies 208.018 208.018 67.759 67.759
Analisis Kualitatif/ Qualitative analysis
- 149 -
2025 Laporan Tahunan
Annual Report
Page 971
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DESEMBER 2025 DAN 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
55. The Main Difference Between Exposure Under Prudential Provisions and carrying
55. Perbedaan Utama Antara Eksposur Sesuai Ketentuan Kehati-Hatian dengan carrying values
sesuai standar akuntansi keuangan values under financial accounting standards
(Dalam jutaan Rupiah/ In million rupiah )
31 Desember 2025/ December 31, 2025
Item sesuai: / Item according:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Kerangka
Kerangka risiko kredit Kerangka sekuritisasi Kerangka risiko pasar
Keterangan / Description Total counterparty credit
/ Credit risk / Securitization / Market risk
risk / Counterparty
framework framework framework
credit risk framework
Indonesia
Nilai tercatat aset sesuai dengan cakupan konsolidasi ketentuan kehati-hatian
(sebagaimana dilaporkan pada template LI1)/ Asset carrying value amount 23.676.397 9.919.147 - 292.571 -
under scope of regulatory consolidation (as per template LI1)
Nilai tercatat liabilitas sesuai lingkup sesuai dengan cakupan konsolidasi
ketentuan kehati-hatian (sebagaimana dilaporkan pada template LI1)/ Liabilities
21.470.495 - - - -
carrying value amount under regulatory scope of consolidation (as per template
LI1)
Total nilai bersih sesuai dengan cakupan konsolidasi ketentuan kehati-hatian/
Total net amount under regulatory scope of consolidation
Nilai rekening administratif/ Off-balance sheet amounts 208.018 63.656 - - -
Perbedaan valuasi/ Differences in valuations
Perbedaan antara netting rules , selain dari yang termasuk pada baris 2/
Differences due to different netting rules, other than those already included in
row 2
Perbedaan provisi/ Differences due to consideration of provisions
Perbedaan prudential filters / Differences due to prudential filters
Nilai eksposur yang dipertimbangkan, sesuai dengan cakupan konsolidasi
ketentuan kehati-hatian/ Exposure amounts considered for regulatory
purposes
Analisis Kualitatif / Qualitative Analysis
(Dalam jutaan Rupiah/ In million rupiah ) 971
31 Desember 2024/ December 31, 2024
Item sesuai: / Item according:
Kerangka
Kerangka risiko kredit Kerangka sekuritisasi Kerangka risiko pasar
Keterangan / Description Total counterparty credit
/ Credit risk / Securitization / Market risk
risk / Counterparty
framework framework framework
credit risk framework
Indonesia
Nilai tercatat aset sesuai dengan cakupan konsolidasi ketentuan kehati-hatian
(sebagaimana dilaporkan pada template LI1)/ Asset carrying value amount 21.119.145 9.024.318 - 89.532 -
under scope of regulatory consolidation (as per template LI1)
Nilai tercatat liabilitas sesuai lingkup sesuai dengan cakupan konsolidasi
ketentuan kehati-hatian (sebagaimana dilaporkan pada template LI1)/ Liabilities
19.078.580 - - - -
carrying value amount under regulatory scope of consolidation (as per template
LI1)
Total nilai bersih sesuai dengan cakupan konsolidasi ketentuan kehati-hatian/
Total net amount under regulatory scope of consolidation
Nilai rekening administratif/ Off-balance sheet amounts 67.759 18.753 - - -
Perbedaan valuasi/ Differences in valuations
Perbedaan antara netting rules , selain dari yang termasuk pada baris 2/
Differences due to different netting rules, other than those already included in
row 2
Perbedaan provisi/ Differences due to consideration of provisions
Perbedaan prudential filters / Differences due to prudential filters
Nilai eksposur yang dipertimbangkan, sesuai dengan cakupan konsolidasi
ketentuan kehati-hatian/ Exposure amounts considered for regulatory
purposes
Analisis Kualitatif / Qualitative Analysis
- 150 -
Laporan Keuangan
Financial Report
Page 972
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
56. INFORMASI TAMBAHAN 56. ADDITIONAL INFORMATION
Penerapan PSAK 109 Instrumen Keuangan The Implementation of PSAK 109 Financial Instrument
Berdasarkan hasil Post Implementation Review (PIR) yang telah Based on the results of the Post Implementation Review (PIR) that have
dilakukan terhadap implementasi PSAK 109 Instrumen Keuangan, been carried out on the implementation of PSAK 109 Financial
terdapat penyempurnaan dan penyesuaian Cadangan Kerugian Kredit Instruments, there are improvements and adjustments to the Allowance
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
Ekspektasian (CKKE) sebagai berikut: for Expected Credit Losses (CKKE) as follows:
1. Penyempurnaan teknis perhitungan Cadangan Kerugian Kredit 1. The technical improvement in calculating the Expected Credit Loss
Ekspektasian (CKKE) tidak akan merubah Tarif Probability of Allowance (CKKE) will not change the Probability of Default Tariff,
Default , Tarif Loss Given Default , Skala Forward Looking Given Default Loss Rate, Forward Looking Adjustment Scale and
Adjustment serta tarif Discount Factor . Perhitungan data historis Discount Factor rates. The calculation of historical data to obtain
untuk mendapatkan tarif tetap menggunakan tarif yang sama fixed rates uses the same rates as the time of application, namely
dengan saat penerapan yaitu tarif triwulan I dan akan disesuaikan the rates for the first quarter and will be adjusted if tariff
jika dilakukan penyesuaian tarif dalam tahun depan (evaluasi adjustments are made in the next year (annual evaluation).
tahunan).
2. Pembentukan Cadangan Kerugian Kredit Ekspektasian (CKKE) 12 2. The formation of Allowance for Expected Credit Losses (CKKE) for
bulan tetap sama mengingat teknik penetapan saldo EAD adalah 12 months remains the same considering that the EAD balance
sama yaitu sebesar outstanding debitur per bulan laporan. determination technique is the same, namely the amount of the
outstanding debtor per reporting month.
3. Pembentukan Cadangan Kerugian Kredit Ekspektasian (CKKE) Life 3. The formation of Allowances for Life Time Expected Credit Losses
Time disempurnakan yaitu pada perhitungan existing (CKKE) is enhanced, namely the existing calculation "uses the
"menggunakan saldo bulan laporan dan saldo pada akhir tahun- balance of the reporting month and the balance at the end of the
tahun berikutnya sampai dengan jatuh tempo. Pada perhitungan following years until maturity. In the calculation of improvement,
penyempurnaan, pembentukan Cadangan Kerugian Kredit the formation of Allowance for Life Time Expected Credit Losses
Ekspektasian (CKKE) life time "menggunakan saldo cash flow (CKKE)" uses the balance cash flow payments (principal and
pembayaran (pokok dan bunga) sampai dengan tanggal jatuh interest) up to the maturity date in accordance with the financing
tempo sesuai dengan kontrak pembiayaan. contract.
972 4. Berdasarkan analisis, hasil perhitungan Cadangan Kerugian Kredit 4. Based on the analysis, the results of the calculation of Provision for
Ekspektasian (CKKE) life time dengan menggunakan cash flow Expected Credit Losses (CKKE) for life time using cash flow are
lebih sesuai dengan ketentuan PSAK 109 Instrumen Keuangan dan more in accordance with the provisions of PSAK 109 Financial
juga dinilai lebih sesuai dengan Profil Risiko kredit PT Bank Instruments and are also considered more in accordance with the
SulutGo. credit Risk Profile of PT Bank SulutGo.
5. Model penyempurnaan yang menggunakan pendekatan secara 5. The refinement model that uses the cash flow approach is in
Cash Flow telah sesuai secara best practice dan juga telah accordance with best practice and has also been implemented in
diterapkan di beberapa bank. several banks.
6. Menetapkan kriteria significant loan adalah sebagai berikut: 6. Determining the criteria for significant loans are as follows:
- Data terakhir selama 3 (tiga) tahun Data terakhir selama 3 - Last data for 3 (three) years. Last data for 3 (three) years /
(tiga) tahun/36 (tiga puluh enam) bulan; 36 (thirty six) months;
- Baki debet lebih dari Rp 3.000.000.000,- (tiga miliar Rupiah); - Debit tray of more than Rp 3,000,000,000, - (three billion
Rupiah);
- Pengelompokkan fasilitas kredit tersebut berdasarkan umur - The grouping of credit facilities based on the age of arrears
tunggakan berada dalam kondisi rating 5 sampai dengan is in a rating condition of 5 to rating 8.
7 Minimum kriteria non significant loan adalah sebagai berikut: 7 The minimum criteria for non-significant loans are as follows:
- Data terakhir selama 3 (tiga) tahun Data terakhir selama 3 - Last data for 3 (three) years. Last data for 3 (three) years /
(tiga) tahun/36 (tiga puluh enam) bulan; 36 (thirty six) months;
- Baki debet kurang dari atau sama dengan Rp 3.000.000.000,- - Debit tray less than or equal to Rp 3,000,000,000, - (three
(tiga miliar Rupiah); billion Rupiah);
- Pengelompokkan fasilitas kredit tersebut berdasarkan umur - The grouping of credit facilities based on the age of arrears
tunggakan berada dalam kondisi rating 1 sampai dengan is in a rating condition of 1 to rating 8.
rating 8.
- - Debit tray of more than Rp 3,000,000,000, - (three billion
Baki debet lebih dari Rp 3.000.000.000,- (tiga miliar Rupiah) Rupiah) but is in a condition of rating 1 to rating 4.
namun berada pada kondisi rating 1 sampai dengan rating 4.
- 151 -
2025 Laporan Tahunan
Annual Report
Page 973
Tanggung Jawab Sosial
Tata Kelola Perusahaan Referensi Silang OJK Laporan Keuangan
Perusahaan
Good Corporate Governance OJK Cross Reference Financial Report
Corporate Social Responsibility
PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
56. INFORMASI TAMBAHAN ( Lanjutan ) 56. ADDITIONAL INFORMATION (Continued)
8. CKPN dibentuk dengan metode Expected Credit Loss Model yang 8. CKPN is formed using the Expected Credit Loss Model method
terdiri atas 2 (dua) jenis berdasarkan signifikansi dari aset tersebut, which consists of 2 (two) types based on the significance of the
yaitu: asset, namely:
- One year (satu tahun) excpected credit loss, dengan - One year (one year) excpected credit loss, with the
minimun kriteria: minimum criteria:
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
- Tidak terdapat bukti peningkatan risiko kredit secara signifikan. - There is no evidence of a significant increase in credit risk.
Lifetime expected credit loss , dengan minimum kriteria: Lifetime expected credit loss, with the minimum criteria:
- Kredit dengan kualitas berada pada stage 2 (under - Loans with quality are at stage 2 (under performing
performing portofolio dengan DPD 31 sampai dengan 90 portfolio with DPD 31 to 90 days); and stage 3 (non-
hari); dan stage 3 (non performing portofolio dengan DPD performing portfolios with DPD above 90 days); and.
diatas 90 hari); dan
- Terdapat bukti peningkatan risiko kredit secara signifikan. - There is evidence of a significant increase in credit risk.
67. REKLASIFIKASI AKUN 67. ACCOUNT RECLASSIFICATION
Laporan keuangan 31 Desember 2024, akun tertentu direklasifikasi Financial statements as of December 31, 2024, certain accounts were
untuk menyesuaikan dengan penyajian laporan keuangan tahun 2025, reclassified to conform with the presentation of the 2025 financial
sebagai berikut: statements, as follows:
31 Desember 2024 / December 31, 2024
Sebelum reklasifikasi/ Reklasifikasi/ Setelah reklasifikasi /
Before reclassification Reclassification After reclassification
Laporan posisi keuangan/
Statement of financial position
Liabilitas Lainnya/ Others Liabilities 68.197.971.882 (497.622.399) 67.700.349.483
Liabilitas Estimasi/ Estimated Liabilities - 497.622.399 497.622.399
973
Total 68.197.971.882 - 68.197.971.882
laporan Laba / Statement Income
Pendapatan Bunga/
Interest Income 2.412.362.747.419 (91.954.398.869) 2.320.408.348.550
Pendapatan Administrasi/
201.466.155.319
Administration Income 109.511.756.450 91.954.398.869
68. PERSETUJUAN PENERBITAN LAPORAN KEUANGAN 68. APPROVAL FOR ISSUANCE OF FINANCIAL STATEMENTS
Laporan keuangan terlampir adalah tanggungjawab manajemen PT The accompanying financial statements is the responbility of PT Bank
Bank Pembangunan Daerah Sulawesi Utara Gorontalo yang telah Pembangunan Daerah Sulawesi Utara Gorontalo management which
diselesaikan pada tanggal Februari 6, 2026 have been finished on Februay 6, 2026
- 152 -
Laporan Keuangan
Financial Report
Page 974
Ikhtisar Keuangan Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Financial Highlights Management Report Company Profile Management Discussion and Analysis
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
974
2025 Laporan Tahunan
Annual Report
Names mentioned 160 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo
p.1 ×48
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Selamat
p.3
unresolved
org
Financial Services Authority
p.3 ×14
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Bertumbuh
p.6 ×2
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Capital
p.9
unresolved
person
Independensi
· Komisaris
p.9
unresolved
person
Komite-Komite
· Komisaris
p.10
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Principles
p.10
unresolved
—
Eksternal
· Akuntan Publik
p.10
unresolved
person
Compliance Function
· Komisaris
p.10
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Exposures
p.11
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Kategori
p.12
unresolved
org
Kementerian UMKM-RI
p.12
unresolved
org
Pemerintah Provinsi Sulawesi Utara Ministry of MSMEs
p.12
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Pertumbuhan
p.13 ×2
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo BSGsms
p.15
unresolved
org
Bank BNI. BSGdebit Merupakan
p.15
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Produk
p.16 ×2
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Dukungan
p.17
unresolved
org
Bank Indonesia
p.17 ×8
unresolved
org
Bank Indonesia Branches
p.17
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Rim
p.20
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Orang
p.21
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Modal
p.26
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Beban
p.27
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Cash
p.28
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Non
p.29
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Struktur
p.30
unresolved
org
PT Bank Rp
p.31
unresolved
org
PT Indo PUB I
p.31
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Laba
p.36
unresolved
org
Bank Soundness Level BSG
p.37
unresolved
org
Bank Soundness Level
p.37
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Pendekatan
p.38
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Position
p.39
unresolved
—
Ramoy Markus Thimotius Luntungan
· 1.
p.39 ×2
unresolved
—
Max R.M. Kembuan
· 2.
p.39 ×2
unresolved
—
Sam Sachrul Mamonto
· 3.
p.39 ×2
unresolved
—
Djafar Alkatiri
· 4.
p.39 ×2
unresolved
—
Jaclyn Ivana Koloay
· 5.
p.39
unresolved
—
supervisory framework remains resilient and professional in
· untuk memastikan bahwa struktur pengawasan tetap adaptif,
p.39
unresolved
org
face of evolving industry challenges. These officials will fulfill their
· profesional, dan mampu menjawab tantangan bisnis yang
p.39
unresolved
—
mandates alongside existing board members until 2026.
· semakin kompleks. Pengurus yang baru diangkat, bersama
p.39
unresolved
—
focused on “Strengthening Governance, Quality Business
· berfokus pada “Penguatan Tata Kelola, Ekspansi Bisnis yang
p.39
unresolved
—
Expansion, and Cost Optimization” as the primary foundation
· Berkualitas, dan Optimalisasi Biaya” sebagai landasan utama
p.39
unresolved
org
reinforce the internal foundation through enhanced controls, risk
· diarahkan untuk memperkuat fondasi internal melalui peningkatan
p.39
unresolved
org
management, and operational efficiency, while simultaneously
· pengendalian, manajemen risiko, dan efisiensi operasional,
p.39
unresolved
org
pursuing selective business expansion that maintains asset
· sekaligus memperluas ekspansi bisnis secara selektif dengan
p.39
unresolved
—
integrated across all directorates, encompassing organizational
· strategi dilakukan secara terintegrasi di seluruh direktorat,
p.39
unresolved
org
human capital strengthening, the enhancement of a
· mencakup penguatan organisasi dan SDM, peningkatan budaya
p.39
unresolved
—
compliance culture, acceleration of service digitalization,
· kepatuhan, akselerasi digitalisasi layanan, serta optimalisasi
p.39
unresolved
org
optimization of synergies within the Bank Business Group (KUB)
· sinergi dalam Kelompok Usaha Bank (KUB) guna mendukung
p.39
unresolved
—
to support loan growth and funding.
· pertumbuhan kredit dan penghimpunan dana.
p.39
unresolved
org
its key financial indicators in 2026 as follows:
· pertumbuhan indikator keuangan utama tahun 2026 sebagai
p.39
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Revino
p.41
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Sejalan
p.42
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Pengawasan
p.45
unresolved
—
independence, and extensive experience, providing optimal
· independensi, dan pengalaman yang memadai dalam
p.47
unresolved
—
support for the supervisory function.
· mendukung fungsi pengawasan secara optimal.
p.47
unresolved
—
views the outlook for the banking
· Dewan Komisaris memandang bahwa prospek industri perbankan
p.47
unresolved
org
industry in 2026 as remaining positive, despite the persistence
· pada tahun 2026 tetap positif, meskipun diwarnai oleh tantangan
p.47
unresolved
—
BSG is expected to consistently:
· BSG diharapkan dapat terus:
p.47
unresolved
org
1. Strengthen business fundamentals and capital structure;
· 1. Memperkuat fundamental bisnis dan struktur permodalan;
p.47
unresolved
—
3. Accelerate digital transformation;
· 3. Mengakselerasi transformasi digital;
p.47
unresolved
—
is dedicated to maintaining proactive
· Dewan Komisaris akan terus menjalankan fungsi pengawasan
p.47
unresolved
—
objective oversight, ensuring that every step toward
· secara optimal guna memastikan bahwa Bank tetap berada pada
p.47
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Ramoy
p.49
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Nama
p.52
unresolved
org
Koperasi Karyawan BSG
p.52
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Penanaman
p.53
unresolved
person
M.S.E. Pangemanan
· Notaris
p.54
unresolved
org
Bank Devisa
p.55
unresolved
org
Milik Daerah
p.55
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara
p.56 ×12
unresolved
org
Bank SulutGo
p.56 ×14
unresolved
org
Bank Pembangunan Daerah Sulawesi Utara Tengah
p.56
unresolved
person
Raden Hadiwido
· Notaris
p.56
unresolved
person
Raden Kadiman
· Notaris
p.56 ×2
unresolved
org
Minister of Menteri Kehakiman Republik Indonesia
p.56
unresolved
org
Bank Sulut
p.57 ×18
unresolved
person
Joanes Tommy Lasut
p.57 ×2
unresolved
org
Menteri Kehakiman R.
p.57
unresolved
org
Minister of Justice
p.57
unresolved
org
Bank Recapitalization Program
p.57
unresolved
org
Minister of Menteri Keuangan dan Gubernur Bank Indonesia
p.57
unresolved
org
Menteri Keuangan
p.58
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Terakhir
p.58
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Sulawesi Utara
p.58
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
p.58
unresolved
org
Minister of Law and Human Rights
p.58
unresolved
org
Bank Pembangunan Daerah Sulawesi Berdasarkan Akta
p.59
unresolved
org
Bank Pembangunan Daerah Bank Pembangunan Daerah Sulawesi Tengah
p.59
unresolved
org
Bank Pembangunan Daerah Sulawesi
p.59 ×2
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republilk Indonesia
p.59
unresolved
org
Minister of Law and Human Rights of Republic of Indonesia No. AHU
p.59
unresolved
org
Bank Pembangunan Daerah Sulawesi Utara KPR Bank Pembangunan
p.60
unresolved
org
Bank Sulawesi Regional Development Bank KPR Bank Pembangunan
p.60
unresolved
org
Bank Sulawesi
p.60
unresolved
org
Bank Pembangunan Daerah Daerah Sulawesi Utara
p.60
unresolved
org
Bank BSG Launching Kredit Bohusami
p.60
unresolved
org
Bank SulutGo A Outlook Stabil
p.60
unresolved
org
Bank SulutGo BSG
p.60
unresolved
org
PT Mega
p.61 ×2
unresolved
org
Bank Releases
p.61
unresolved
org
Bank Umum Releases Bond IV
p.61
unresolved
org
Bank BUKU II Koperasi
p.61
unresolved
org
Bank Cooperatives
p.61
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo BSG
p.62 ×12
unresolved
org
Pemerintah Kabupaten Bone Bolango
p.62
unresolved
org
Bank Pembangunan Daerah Tandatangani Kerja Sama Pelaksanaan SP
p.64
unresolved
org
Ministry of Home Affairs
p.64
unresolved
org
Kementerian UMKM BSG Signs Cooperation Agreement
p.64
unresolved
org
Ministry of MSMEs
p.64
unresolved
org
Kementerian Usaha Mikro
p.64
unresolved
org
Ministry of Micro
p.64 ×2
unresolved
org
Siber dan Sandi
p.65
unresolved
org
Pemerintah Kota Manado
p.69
unresolved
person
Rumah Seminar Nasional FKDK BPDSI
p.75
unresolved
org
Menteri UMKM BSG Honored
p.76
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Visi
p.77
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Berintegritas
p.78
unresolved
org
Bank Garansi
p.81
unresolved
org
Bank Garansi Bank Guarantees
p.81
unresolved
org
Bank Guarantees Informasi
p.81
unresolved
person
Nomination
· Direktur Utama
p.83
unresolved
person
Committee
· President Director
p.83 ×2
unresolved
org
Departemen Special Rudiyanto Katili
p.83
unresolved
org
Departemen Administrasi
p.83 ×2
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Indonesia
p.85 ×10
unresolved
org
PT Trans Kalla Makassar
p.86 ×2
unresolved
org
PT Mega Regional Makassar
p.86
unresolved
org
PT Bank Mega Regional Makassar
p.86
unresolved
org
Bank Mega Cabang Makassar
p.86
unresolved
org
Bank Mega Makassar Branch
p.86
unresolved
org
PT Bank Nusa
p.86 ×2
unresolved
org
Kehormatan
p.87
unresolved
org
PT. RAL FM
p.87 ×2
unresolved
org
PT SMART FM
p.87 ×2
unresolved
org
PT Lembu Jaya-Palembang
p.87 ×2
unresolved
org
Bank Mandiri Area
p.95 ×2
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Iskandar
p.97
unresolved
org
Departemen Kredit Konsumer I Divisi Kredit Konsumer
p.97
unresolved
org
Departemen Investigasi SKAI
p.97
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo Dasar
p.98 ×2
unresolved
org
Departemen Pendidikan dan Pelatihan Divisi Human
p.98
unresolved
org
Departemen Perencanaan & Kinerja Korporat
p.98
unresolved
org
Departemen Penyediaan & Pengembangan SDM Human
p.98
unresolved
org
Departemen Public Relation
p.99
unresolved
org
Departemen Pengadaan Divisi Umum
p.99
unresolved
org
Departemen Hukum Divisi Kepatuhan
p.99 ×2
unresolved
org
Departemen Pengembangan Sistem & Infrastruktur IT
p.105
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